cong ty co phan gemadept - static2.vietstock.vnstatic2.vietstock.vn/data/hose/2019/bctc/vn/quy...
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BAO CAO TAI CHINH GIU'A NIEN DO 6 THANG DAU CUA NAM TAI CHINH
KET THUC NGAY 31 THANG 12 NAM 2019
CONG TY CO PHAN GEMADEPT
CONG TY Co' PHAN GEMADEPT
MUC LVC
1. Muc luc
Trang
1
2. Bao cao dm Ban TOng Giam MSc 2 - 4
3. Bao cao sok xet thong tin tai chinh Ora nien di) 5
4. Bang can dOi ke toan gifra nien dO tai ngay 30 thing 6 nam 2019 6 - 9
5. Bao cao ket qui hot Ong kinh doanh Oita nien di) 6 thing dAu cua nam tai chinh ket thin ngay 31 thing 12 nam 2019 10
6. Bao cao hru chuyen tien to gifra nien di) 6 thing du cult nam tai chinh ket thtic ngay 31 thing 12 nam 2019 11 - 12
7. Bin thuyet minh Bao cao tai chinh gicra nien dO 6 thing dAu cua nam tai chinh ket thtic ngay 31 thing 12 nam 2019 13 - 47
8. Phu luc 48
***********************
1
A
CONG TY CO PHAN GEMADEPT
BAO CAO CUA BAN TONG GIAM DOC
Ban TOng Giam dOc C8ng ty CO phin Gemadept (sau day gqi tit la "Cong ty") trinh bay bao cao cita minh ding v6i Bio cap tai chinh gitla nien dO 6 thing dau dm nam tai chinh ket thfic ngay 31 thing 12 nam 2019.
'Chat quit ve Citing ty C6ng ty CO phin Gemadept hoat d6ng then Giiy chimg nhan Bang ky doanh nghiep so 0301116791, clang ky lin diu ngay 01 thing 11 nam 1993 va clang ky thay dot lin thin 24 ngay 04 thing 6 ram 2019 do Sr Ke hoach Nth DL to TP. HO Chi Minh cap.
Try soy hoat d6ng: - Dia chi : 6 Le Thanh Ton, Phu6ng Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam
I C
- Dien thoai : (84-28) 38 236 236 - Fax : (84-28) 38 235 236
Cong ty kien dinh v6i chien ltrqc Oat trien cac nganh nghe kinh doanh cot 16i ben canh viec lien hanh da dang h6a nganh nghe mgt each c6 chQn 19c. CAc linh vac kinh doanh cua COng ty bao khai tilde cang, logistics, trong ring va bit d6ng san. • Khai thac cang: Khai tithe he thOng cang trai dgc to Bic chi Nam, tai cac thinh phO Ion va cac
yang kinh to tong diem: cang Phtrac Long, cang Nam Hai, cang Nam Hai Dinh Vu, cang Nam Dinh VO, cang Dung Quit, cang Binh Throng, Nam Hai ICD va diu to vac) du an cang nu& sau Gemalink Cai Mep;
• Logistics: Trung tam phan phOi; Van tai container chuyen tuyen; Van tai hang sieu truing sieu trcmg; Van tai da phucrng thirc; Quan ly tau va thuyen vien; Dai ly giao nhan; Ga hang hoa hang khong,...;
• TrOng rung: TrOng, chain sic, khai thic, the bien cay cao su va cay tong nghiep tai Campuchia; • Bit d6ng san: Xay dung va khai that cac trung tam thucmg mai, Idiach san, cao Oc van phong 6
cac thanh phO Ian tai Viet Nam va khu vac DOng Duang bao du an Khu phirc hqp Saigon Gem va du an Khu phirc kip tai Vieng Chan — Lao.
1-101 ding quail tri va Ban diet' hitnh, quan 15, Cac thanh vien HOi clOng quan tri va Ban dieu hanh, quL ly dm Cong ty trong ky va cho den th&i diem lap bio cao nay bao
HQi dimg qutin HQ ten Ong D8 Van Nhan Ong Chu Mk Khang Ong Phan Thanh LOc Ong D8 Van Minh Ong Vu Ninh Ba Nguygn Minh Nguyet Ba Bai Thi Thu Hucmg Ong Bolat Duisenov Ong David Do Ba Ha Thu Hien Ba Le Thity Huang Ong Tsuyoshi Kato
Chirc vu Chu tich Pho Chit tich Pho ChCt tich Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien ThLh vien Thanh vien damien nhiem Thanh vien dtrqc 1)&11)6 sung
CONG TY CO PHAN GEMADEPT BAO CAO CUA BAN TONG GIAM DOC (ap theo)
Ban kat?: sods HQ ten Chisc vu
Ong Ltru Tubing Giai
Tnrong ban BA Vu Thj Hoang Bac Thanh vien
Ong Trail Dire Thuan Thanh vien
BA Phan Cam Ly Thanh vien
Ba Tran Hoing Ngoc Uyen Thanh vien
Ban Tang Gidm ddc Ho ten Chtic vu
Ong D8 Van Minh Ong Pharn QuOc Long Ong Nguygn Thanh Binh Ong Nguygn The Dung Ong D8 Cong Khanh Ong Chu Due Khang
Tang Gam dOc Pho TOng Giant dOc Ph6 TOng Giam dOc Pho TOng Gam dOc Pho 'Ring Gam dOc Ph6 'fling Gidm dOc da mien nhiem
Dai dien theo phi') luat Ngueri dai dien theo pilaf) luat cua Cong ty trong ky va cho den thoi diem lap bao cao nay la Ong D8 Van Minh — 'Ring Giam dOc OM be) nhiem ngay 08 thing 6 Warn 2018).
Kim twin vien Cong ty TNHEI Kiem town va Tu van A&C da duce chi djnh sodt xet Bao cao tai chinh gitra nien dO 6 thing dau cua nam tai chinh ket thfic ngay 31 thing 12 nam 2019 dm C6ng ty.
Trach nhiem cila Ban TOng Guam dtic Ban Tang Giam d6c chju trach nhiem lap Bao cao tai chinh gitra nien dO phan anh trung thirc va hop IS/ tinh hinh tai chinh, ket qua hoot &Ong kinh doanh va luu chuien tien to cua Cong ty trong k-St. Trong viec lap Bdo cao tai chinh gifra nien dO nay, Ban TOng Giam doe phai: • Chon Iva cac chinh sach ke toan thich hqp va ap dung cac chinh sach nay mOt each nhat quail; • Thirc hien cac xet (loan va cac %roc tinh mOt each hqp ly va than trQng; • Neu rO cac chuan muc ke toan Ai) dung cho Cong ty co &roc tuan thin hay khong va tat ca cac sai
Lech trong yeu da duqc trinh bay va giai thich trong Bao cao tai chinh gitra nien dO; • Lap Bao ca.() tai chinh gii"ra nien dO ten co sec hoat dOng lien tic trir tnreng hop khong the cho rang
Cong ty tiep Ale hoat dOng lien tic; • Thiet lay va thuc hien he thing kiem sodt nOi 1)0 mOt each hfru hieu nham han the rui ro co sai sot
tong yeu do gian lan hoac nham Ian trong viec lap va trinh bay Bao cao tai chinh gitra nien dO.
Ban Ring Giam dOc dam bao cac so ke toan thich hop dtroc ltru gift day du de plan anh tinh hinh tai chinh cua Cong ty yeti mix dO chinh xic hqp 1j, tai bat kS, thOi diem ilk) va cac so sach ke toan tuan thu ched4:5 ke toan dp dung. Ban 'Ring Gam dOc ding chili trach nhiem quart ly cac tai sin cua Cong ty va do d6 da thuc hien cac bien phdp thich hop de ngan chin va phat hien cac hinh vi gian lan va cac vi pham khac.
Ban TOng Gam dOc cam ket da tuan thu cac yeu cau neu ten trong viec lap Bdo cao tai chinh gift nien
3
t Ban TOng Giam d6c,
CONG TY CO PHAN GEMADEPT BAO CAO CUA BAN TONG GIAM DOC (tiep theo)
Phi duyet Bao cao tai chinh Ban TOng Giam d6c phe duyet Bao cao tai chinh giCra nien de dinh kem. Bao cao tai chinh gift nien de da phan anh trung thvc va hop lY tinh hinh tai chinh cna Cong ty tai thei diem ngay 30 thing 6 nam 2019, ming nhu ket qua host deng kinh doanh va tinh hinh luu chuyen tien to 6 thing dLi cua nam tai chinh ket thfic ngay 31 thing 12 nam 2019, phir hop vii cac ChuAn muc Ke toin Vi'et Nam, Che de Ke Wan doanh nghi'ep Vi'et Nam va cac quy dinh phap ly co lien quan den viec lip va trinh bay Bio cao tai chinh gift nien de.
Do Van Minh TOng Giam dim
Ngay 29 thing 8 nam 2019
bakertilly A&C
A&C AUDITING AND CONSULTING CO., LTD.
www.a-c.com.vn
Head Office
Branch in Hanoi
Branch in Nha Trang
Branch in Can Tho
02 Truong Son St., Ward 2, Tan Binh Dist., Ho Chi Minh City, Vietnam Tel: 028. 3. 5472 972 Fax: 028. 3 5472 970 [email protected]
40 Giang Vo St., Dong Da Dist., Ha Noi Tel: 024. 3 736 7879 Fax: 024.3 736 7869 [email protected]
Lot STH 06A.01, Le Hong Phong II Urban Area, Phuoc Hai Ward, Nha Trang City Tel: 0258.2 465 151 Fax: 0258.2 465 806 [email protected]
15-13 Vo Nguyen Giap St., Cai Rang Dist., Can Tho City Tel: 0292. 3 764 995 Fax: 0292. 3 764 996 [email protected]
SO: 1.1261/19/TC-AC
SAO CAO SOAT VET THONG TIN TAI CHiNH GIUA NIEN DO
Kinh Eiri: CAC CO BONG, HO BONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN GEMADEPT
ChUng toi da thuc hien cong viec soat xet Bao cao tai chinh giira nien dO kern theo cua Cong ty CO phan Gemadept (sau day g9i tat la "Cong ty"), du6c lap ngay 28 thang 8 nam 2019, tir trang 06 den trang 48, bao gom Bang can doi ke toan gifta nien dO tai n$ay 30 thang 6 nam 2019, Bao cao ket qua hoat dOng kinh doanh gifta nien dO, Bao cao Iuu chuyen tien to gifia nien dO 6 thang dau cua nam tai chinh ket thfic ngay 31 thang 12 nam 2019 va Ban thuyet minh Bao cao tai chinh giCra nien dO.
Trach nhiem can Ban Tang Giam clac Ban Tong Giam dOc Cong ty chiu trach nhiem ye lap va trinh bay trung thuc va hqp 15, Bao cao tai chinh gifra nien 430 cua Cong ty theo cac Chuan mirc Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va trinh bay Bao cao tai chinh giita nien dq va chiu trach nhiem ve kiem soat nOi bO ma Ban Tong Giam dOc xac dinh la can thiet a dam bao cho viec lap va trinh bay Bao cao tai chinh gicra nien dQ khong co sai sot tr9ng yeu do gian Fan hoac nham Ian.
Trach nhiem cita Kiem town vien Trach nhiem cua chfing toi la dua ra ket luan ve Bao cao tai chinh giira nien dO dua tren ket qua soar xet dia chimg toi. Chung toi da thuc hien cong viec soat xet theo Chuan muc Viet Nam ve h6p &mg dich vu soat xet so 2410 - Seat xet thong tin tai chinh gifra nien dO do kiem toan vien dOc lap oh don vi thuc hien.
Cong viec soar xet thong tin tai chinh gifra nien dO bao gom viec thuc hien cac cuOc phong van, chu yeu la phong van nhang nguai chiu trach nhiem ve cac van a tai chinh ke toan, thuc hien thu Ale phan tich va cac thu tic soat xet khac. MOt cuOc soat xet ye ca ban c6 pham vi hep hon mOt cuOc kiem toan duvc thuc hien theo cac Chuan muc Kiem toan Viet Nam NIa do vay kh6ng cho phep cluing toi dat ducx su dam bao rang chUng toi se nhan biet duoc tat Ca cac van de trQng yeu co the dirge phat hien trong mOt cuOc kiem toan. Theo do, chUng toi khong dua ray kien kiem toan.
Ket 1u4n cua Kiem toan vien Can cu tren ket qua soat xet cua chimg toi, chUng toi khong did"), c6 van de gi khien chfing toi cho rang Bao cao tai chinh gift nien do dinh kern khong phan anh trung thuc va hqp IY, tren cac khia canh trong yeti, tinh hinh tai chinh cira Cong ty tai ngay 30 thang 6 nam 2019, cling nhu ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to 6 thang dau cua ram tai chinh ket thiic ngay 31 thang 12 nam 2019, phii hqp v6i cac Chan mi,rc Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, có lien quan den viec lap va trinh bay Bao cao tai chinh gifia nien dO.
Con town va Tu van A&C
Nguyen ri Ph6 Tang Giant ciao So Gay CNDKHN ki6n toan: 0089-2018-008-1
TP. HO Chi Minh, ngay 29 thang 8 nam 2019
yo
CONG TY co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Hwang Ben Ng,he, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH GICiA MEN DO 6 thing du dm nom tai chinh ket thfic ngay 31 thing 12 'lam 2019
BANG CAN DOI KE TOAN GIU'A MEN DO (Nng dAy dti)
TOi ngay 30 thing 6 nom 2019
Dan vi tinh: VND
Ma Thuytt CHI TIEU so minh SO cad kir SO deo nom
A - TAI SAN NGAN HAN 100 732.196.752.636 822.529.612.576
I. Tien vi cic khoin twang dtrofig tien 110 V.1 29.067.456.910 43.070.277.429 b 1. Tien 111 27.067.456.910 43.070.277.429 i:.
2. Cac khoan tuang duang tien 112 2.000.000.000 ..4',
II. Diu tn. tai chinh ngin hp) 120 71.775.344.105 79.164.578.609 --. /
1. ChUng khoan kinh doanh 121 V.2a 140.694.265.680 140.694.265.680 2. Dv phang giam gid chi:mg khoan kinh doanh 122 V.2a (68.918.921.575) (61.529.687.071) 3. Deu tu nem gal den ngay dao han 123
III. Cac khoin phai thu ngin lqn 130 577.429.323.432 652.064.198.261 1. Phai thu ngin han dm khach hang 131 V.3 58.823.424.990 97.208.146.474 2. Tra truac cho ngtrai ban ngen han 132 V.4 39.444.876.693 42.081.563.809 3. Phai thu nOi be) ngen han 133 4. Phil thu theo tien dO ke hoach hap (ding xiy dung 134 5. Phai thu ve cho vay ngen han 135 V.5 112.075.460.000 156.345.000.000 6. Phil thu ngin han khic 136 V.6a 376.753.071.858 365.866.998.087 --,---3„ 7. Du phong phai thu ngen han kilo doi 137 V.7 (9.667.510.109) (9.437.510.109)
,-- 8. Tai sin thieu chi xir 1y 139 C
IAC1 ., IV. Hang ten kho 140 2.623.978.373 1.152.441.000 EM 1. Hang ten kho 141 V.8 2.623.978.373 1.152.441.000 2. Du phang glom gid hang ten kho 149 -
V. TM sin ngin han khtic 150 51.300.649.816 47.078.117.277 1. Chi phi tra tnrac ngen han 151 V.9a 1.375.527.223 1.554.297.575 2. Thue gia tri gia tang duac khau trir 152 43.273.240.707 43.892.547.350 3. Thus vi cac khoan khac phai thu Nha nuac 153 V.16 6.651.881.886 1.631.272.352 4. Giao dich mua bin lai trai phieu Chinh phi 154 5. Tai sin ngen han khac 155
Boo Ma nay phai ducm dac clung vai Ban thuyit minh Bac) cho tai chinh gift nien 410 6
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phtrang Ben Nghe, Quart 1, TP. HO Chi Minh, Viet Nam
BAO CAO TAI CHINH GOA NIEN DO
6 thang dL cua nam tai chinh ket thuc ngay 31 thAng 12 nam 2019 Bing can dill ke toin gifra Wien d4) (titp theo)
CHi TIEU
Ma Thuyet A
so minh SO cu6i k3' SO dau nam
B- TAI SAN DAI HAN 200 5.830.826.603.412 5.730.187.780.740
I. Cic khoin phii thu dai han 210 22.467.369.443 18.000.000.000
1. Phai thu dai han cua khdch hang 211
2. Tra truer cho nguai bin dii han 212
3. VOn kinh doanh o don vi nye thu'ac 213 4. Phai thu dai han 214 5. Phii thu v'e cho vay dai han 215 6. Phil thu dai han khdc 216 V.6b 22.467.369.443 18.000.000.000
7. Dkr phong phii thu dai han kh6 doi 219
II. Tii sin co djnh 220 714.574.866.001 701.626.964.986
I. Tai san co djnh hail hinh 221 V.10 524.778.516.716 489.660.783.947
- Nguyen gid 222 770.630.252.293 705.338.518.168 - GO trj hao mon lily Id 223 (245.851.735.577) (215.677.734.221) 2. Tai san co djnh thue tai chinh 224 V.11 181.898.349.026 203.471.422.418
- Nguyen gia 225 259.738.889.560 259.292.255.153 - Gici trj hao mon lily Id 226 (77.840.540.534) (55.820.832.735) 3. Tai san co djnh vo hinh 227 V.12 7.898.000.259 8.494.758.621
- Nguyen gici 228 19.462.953.294 19.462.953.294 Gict trj hao mon lily Id 229 (11.564.953.035) (10.968.194.673)
III. Bat dOng sin dau hr 230 Nguyen gid 231 Gia trj hao men lily ke 232
IV. Titi san der dang dii Ilan 240 21.392.644.742 61.096.896.014
1. Chi phi san xuat, kinh doanh da dang dai han 241 2. Chi phi xay dirng co ban do• dang 242 V.13 21.392.644.742 61.096.896.014
V. Diu ttr tai chinh dai him 250 5.009.093.210.885 4.884.304.774.934
1. Diu tu vac) cling ty con 251 V.2b 3.533.829.388.483 3.394.681.888.483
2. DL tu vao cling ty lien doanh, lien ket 252 V.2b 1.807.852.948.941 1.807.852.948.941
3. DL tu gap von vao don vi khdc 253 V.2b 186.457.032.000 186.457.032.000
4. Du phong dAu tu tai chinh dal han 254 V.2b (519.046.158.539) (504.687.094.490)
5. DL tu nam giCI den ngay ddo han 255
VI. Thi sin dal han khic 260 63.298.512.341 65.159.144.806
1. Chi phi tra truck dai hp 261 V.9b 50.916.553.560 53.171.448.478
2. Tai sin thue thu nhap hail lai 262 V.14 12.381.958.781 11.987.696.328
3. Thiet bi, vat tu, phi,' tang thay the dai han 263 4. Tai san dai han khdc 268
TONG CONG TAI SAN 270 6.563.023.356.048 6.552.717.393.316
Bac Mc nay phai dux dcc cling voi Ban thuyet minh Bac cdo tat chinh giact Wien (43 7
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phtrtmg Ben Nghe, Qufin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH GIfrA MEN DO
6 thMg deu caa nam tai chinh ket thitc ngay 31 thang 12 /tam 2019 Bang can dOi ke toan giifa nien dQ (tiep theo)
CHI TIEU
C - NQI PHAI TRA
Ma so
300
Thuyet minh SO cuei ky SO dliu Elam
1.210.168.215.798 1.282.894.763.686
I. Nq ngin him 310 734.711.120.920 813.353.689.702
1. Phai tra ngtigi ban ngan han 311 V.15 27.530.314.257 46.085.148.472
2. Ngu&i mua tra den tram ngM han 312 3. Thue va cac khoin phai Nha ntrac 313 V.16 206.982.511 10.737.264.845
4. Phil tra ngutri lao dOng 314 V.17 4.568.489.071 12.974.485.019
5. Chi phi phai tra ngin han 315 V.18 2.576.895.928 4.375.752.294
6. Phai tra nOi bO ngan han 316 16
7. Phai tra theo tien dO ke hoach hop deng xfiy dtrng 317
8. Doanh thu chtra thgc hien ngin han
9. Phai tra ngan han khac 318 319
V.19 V.20
1.509.409.298 72.274.227.549 65.620.112.498 \-+
10. Vay va no thue tai chinh ngin han 320 V.21a 519.612.139.658 587.806.307.781
11. Dv phong phai tra ngan han 321 V.22 61.909.793.899 59.938.481.636
12. Quy khen thtrang, phtic lgi 322 V.23 44.522.868.749 25.816.137.157
13. Quy binh on gia 323 14. Giao djch mua ban lai trai phieu Chinh phis 324
II. No dai halt 330 475.457.094.878 469.541.073.984
1. Phai tra ngtrai ban dai han 331 2. NgtrOi mua tra tien tit& dai han 332 3. Chi phi phai tra dai han 333
4. Phai tra nOi bO ye von kinh doanh
5. Phai tra nqi 130 dai han 334 335
498/5
6. Doanh thu chtra thrc hi'en dai han 336 1G TY 7. Phai tra dai han khac 337 EY HUU 8. Vay ya no thue tai chinh dai han 338 V.2 1 b 475.308.478.102 469.330.116.703 VA TU 9. Till phieu chuyen doi 10. Co phieu tru dai
339 340
C 11. Thue thu nhip hoan lai phai tra 341 V.24 148.616.776 210.957.281
12. Dtr phang phai tra dai han 342 13. Quy phat trien khoa hoc ya cong nghe 343
Bao ccio nay phai them dcc ding vai Ban thuyelt minh Bac) cao tai chinh giaa nien
8
6.552.717.393.3116N1? "1-
Pham Quang Huy Ngtriti lAp
CONG TY CO' PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phuemg Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH oltrA MEN DO 6 thang dau cua nam tai chinh ket thlac ngay 31 thang 12 nam 2019 Bing can d6i ke Min gi&a nien dA (tiep theo)
CHI TIEU
D - VON CHU SO 1101J
MA so
400
Thuyet minh s6 cu6i kjr
5.352.855.140.250
I. VOn chfi se. hem 410 5.352.855.140.250
1. V6n Op dm chi' sa hihi 411 V.25 2.969.249.570.000
- Co phi& pa thong a quyen bib guy& 411a 2.969.249.570.000
- Co ' philu uu dai 411b
2. Than du On co phAn 412 V.25 1.941.832.197.040
3. Quyen chon chuyen (lei trai phieu 413 4. Vein khac dia chu set hfru 414 V.25 69.388.382.902
5. a phieu quy 415 6. Chenh Tech danh gia lai tai san 416 7. Chenh Tech tY gia hiSi doai 417 V.25 (304.016.718)
8. Quy du to phat trien 418 V.25 72.682.100.796
9. Quy hO trci sip xep doanh nghiep 419 10. Quy khac thuOc vim chii so. him 420 V.25 69.568.035.889
11. Lqi nhuan sau thus chua phan phiSi 421 V.25 230.438.870.341
Lqi nhuOn sau thul chua phan phdi ki den cuoi ky truor 421a 108.940.610.751
Lqi nhuan sau thul chua phan phJi kji nay 42 lb 121.498.259.590
12. NguOn von diu to xay dung ca bin 422
II. NguOn kinh phi vi quy khAc 430 1. NguOn kinh phi 431 2. NguOn kinh phi dA hinh thAnh tai san c6 dinh 432
TONG CONG NGUON VON 440 6.563.023.356.048
SO du ram
5.269.822.629.630
5.269.822.629.630 2.969.249.570.000 2.969.249.570.000
- 1.941.832.197.040
69.388.382.902
(432.264.540) 72.682.100.796
69.568.035.889 147.534.607.543
147.534.607.543
VA,*
hi Minh, ngay 28 thing 8 nam 2019
Nguyen guyAt DO Viin Minh K` oan truing TtIng Giim dOc
9 Bao cdo nay phcii dwcrc clqc ding vol Ban thuyet minh Bao cao tai chfnh giaa nien (1¢
Chi Minh, ngay 28 thang 8 nam 2019
liDo Van Minh TOng Giam 86c
CONG TY CO PHAN GEMADEPT Dja chi: 6 Ld Thanh Ten, Phutnig Ben Nghd, Qu4n 1, TP. HO Chi Minh, Vi'dt Nam
BAO CAO TAI CHINH GIITA NIEN DO 6 thang dau dm !lam tai chinh ket thus ngay 31 than 12 nam 2019
BAO CAO KET QUA HOAT DQNG KINII DOANH GIVA NIEN DO (Dong dtty
6 thing dAu cua nim tai chinh ket thtic ngiy 31 thing 12 tam 2019
CHI TIEU MA
A so Thuyit
minh
Don vi tinh: VND
Lilykt th. din nam den cuoi kjr nay Nam nay Nam tru&c
1. Doanh thu ban hang vii cung cap dich vy 01 VI.1 114.769.398.544 91.981.012.001
2. Cac khan giam trfr doanh thu 02
3. Doanh thu than v$ ban hang va cung cAp dich vy 10 114.769.398.544 91.981.012.001
4. Gig von hang bin 11 VI.2 87.297.195.792 58.838.598.237
5. Lqi nhuAn g§p v$ ban hang vA cung cAp dich vy 20 27.472.202.752 33.142.413.764
6. Doanh thu hot ding tai chinh 21 VI.3 208.834.155.027 1.850.810.273.223
7. Chi phi thi chinh 22 VI.4 59.317.993.760 34.840.728.187
Trong do: chi phi lei vay 23 33.489.484.599 16.013.743.802
8. Chi phi bin hang 25 VI.5 641.388.999 318.077.636
9. Chi phi quinlY doanh nghiAp 26 VI.6 53.485.522.417 52.666.287.318
10. Lqi nhuin than tir host ding kinh doanh 30 122.861.452.603 1.796.127.593.846
11. Thu nhAp khic 31 VI.7 264.857.226 4.103.808.663
12. Chi phi khic 32 VI.8 2.027.175.145 506.094.053
13. Lqi nhuAn khac 40 (1.762.317.919) 3.597.714.610
14. TOng lqi nhan ke tan trir&c thug 50 121.099.134.684 1.799.725.308.456
15. Chi phi thus thu nhip doanh nghiSp hiAn Minh 51 V.16 57.478.052 211.022.704.601
16. Chi phi thus thu nhAp doanh nghib hoan 1pi 52 VI.9 (456.602.958) (1.166.826.862)
17. Lqi nhuAn sau thus thu nhAp doanh nghib 60 121.498.259.590 1.589.869.430.717
18. Lai ca ban tren c6 phieu 70 VI.10
19. Lai suy giam teen a phieu 71 VI.10
Phpm Quang Huy Ngtrtri lip
Belo cdo nay pluii thew doc cung yeti Ban thuyit minh Betio Mc) tat chinh giaa nien dp 10
1
CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Quen 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CtliNH GII7A NIEN DO 6 thing dau caa nam tii chinh ket thfic ngay 31 thing 12 nam 2019
BAO CAO LIAJ CHUYEN TIEN TE GIVA NIEN DO (Thing diy da)
(Theo phurang phap gian tiep) 6 thing dau cfia nam tai chinh kit thac ngay 31 thing 12 nim 2019
Don vi tinh: VND
I.
1. 2.
CHI TIEU
Um chuyen tien to hoat ding kinh doanh
Lpi nhuOn truer thug Edu chinh cho cdc khodn: KitAu hao tai san c6 djnh va bat Ong sari dau to Cac khoin du phong Li i,13 chenh tech t9 gia hOi doii do danh gia cac khoan mac tien cdo g6c ngoai to Lai, 18 tir hoat Ong du to Chi phi lai vay Cac khan dieu chinh khac
MA A
SO
01
02 03
04 05 06 07
Thuyet minh
Day ke *din tam den cuiii 14 nay NAm nay Nam thrift
V.10, V.11, V.12 V.2, V.7
VI.4 VI.3, VI.7
VI.4
121.099.134.684
53.160.288.353 22.978.298.553
234.784.096 (208.129.326.900)
33.489.484.599
1.799.725.308.456
28.855.224.661 14.927.740.492
2.464.703.912 (1.837.220.640.141)
16.013.743.802
3. Lpi nhuiin tit hop, Ong kinh doanh uric thay doi von lieu Ong 08 22.832.663.385 24.766.081.182
Tang, giam cac khoan phai thu 09 13.532.646.054 (14.142.689.605) Tang, giam hang ten kho 10 (1.471.537.373) (5.039.573.431) Tang, giam cac khan phai tra 11 8.568.473.832 (31.736.767.970) Tang, giam chi phi tra truck 12 (2.725.371.026) (1.503.492.607) Tang, giam chung khoan kinh doanh 13 Tien lai vay dA tra 14 (34.023.042.388) (15.476.663.831) Thue thu nhap doanh nghiep dA nOp 15 V.16 (15.674.492.687) (86.632.031.323) Tien thu khac tit hog dOng kinh doanh 16 Tien chi khic cho hoat dOng kinh doanh 17 V.23 (19.887.265.200) (6.579.815.457)
Diu chuyin then thudn tit hop: Ong kinh doanh 20 (28.847.925.403) (136.344.953.042)
II. Lull chuyin den tir hog dOng dau tir
1. Tien chi de mua sam, xay dung tai san c6 djnh va cac tai san dai han khic 21 V.10, V.13, VII. (42.272.913.561) (211.809.631.886)
2. Tien thu tir thanh 15/, niumng bin tai sin c6 djnh va cac tai san dai han khac 22 V.10, VI.7, VII. 218.181.818 17.326.589.573
3. Tien chi cho vay, mua cac cOng cu ng cua don vi khac 23 V.5, VII. (46.465.460.000) (109.330.000.000)
4. Tien thu h6i cho vay, ban lai cac Ong cp ng ctia don vi khfic 24 V.5, VII. 90.500.000.000 46.765.000.000
5. Tien chi dau hr gip v6n yin don vi khac 25 V.2b (140.147.500.000) (76.833.533.255) 6. Tien thu hoi diu to Op win vacs don vi khic 26 16.919.032.180 2.021.190.288.788 7. Tien thu Iii cho vay, c6 tirc va lgi nhuan dugc chia 27 163.137.976.555 399.394.992.918
Lem chuyin lien thuin tit hopt Ong Ou hr 30 41.889.316.991 2.086.703.706.138
Bdo cdo nay phdi &roc cloc cling voi Ban thuyit minh Bac ccio tai chinh girsa nien c16 11
1
Pham Quang Huy Ngtral 16p
TP. He Chi Minh, ngiy 28 thing 8 nam 2019
Nguyen Mi Ke to i truirng
an Minh T6ng Guam d6c
CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thinh T6n, Phu rng Bin Nghe, Quin 1, TP. Ha CM Minh, Viet Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thing cna nun tai chinh ket th6c ngiy 31 thing 12 nim 2019 Bio ego lull chuyin tien t? eau nien do (tiep theo)
Thuyet Ley ke tu• din lam den cu6i ky nay
CHI TIEU
III. Ltru chuyin Hen tir host Ong tilt chinh
1. Tien thu tir phat hinh c6 phieu, nhin yen Op dm chit set' hint
2. Tien tra Iii v6n g6p cho cac chit sa halt, mua Iai c6 phieu oh doanh nghiep di phit hanh
3. Tien thu tir di vay 4. Tien tri nq g6c vay 5. Tien tra nq g6c thue tai chinh 6. a tac, lqi nhu6n di tra cho chit sir hau
Lieu chuyIn tan thud,: dr hogt ding tai chinh
Lull chuyin tan thuin trong kj,
Tien vi tircrng throng tien du niim
Anh huang cua thay di ty gii hei dual quy di ngoai te
Tien vi ttrcrng ducrng tien mei 14
A so
31
32
minh Niim nay Nam trwfrc
33 352.294.033.598 253.998.301.958
34 (351.803.122.761) (176.306.659.975) 35 (27.428.291.615) (10.356.196.331) 36 (2.306.202.021.600)
40 (26. 93 7.380.778) (2.238.866.575.948)
50 (13.895.989.189) (288.507.822.852)
60 V.1 43.070.277.429 336.882.059.451
61 (106.831.330) 269.659.328 (-) *-0
70 V.1 29.067.456.910 48.643.895.927
Btio mio nay phai duvrc dac cling vii Ban thuyit minh Bao cat) tai chinh gift nien dp 12 I
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Wan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GII:TA MEN DO 6 thang dau cua nam tai chinh ket thfic ngay 31 thing 12 nam 2019
BAN THUYET MINH BAO CAO TA! CHINH GIVA NIEN DO 6 thang dau dm tam tai chinh ket thfic ngay 31 thing 12 nam 2019
I. D2fiC DIE1111104T BONG
1. Hinh thtk so* hiru von Cong ty CO phAn Gemadept (sau day goi tit la "Cong ty") la ding ty c6 phAn.
2. LInh yip kinh doanh Cong ty kinh doanh trong nhieu link vArc khac nhau.
3. Nginh nghe kinh doanh COng ty kien dinh vii chien lugc phat trien cac nginh nghe kinh doanh cot 16i ben canh viec tien hanh da dang h6a nganh nghe mOt cach c6 align loc. Cac linh vac kinh doanh cua Cling ty bao khai thic cang, logistics, trong rung va bAt d'Ung san. • Khai thac cang: Khai thac he thong cang trai doe tn. Bic chi Nam, tai cac thanh pho lan va cac
Wing kinh to trong diem: cang Phu& Long, cang Nam Hai, cang Nam Hai Dinh Vii, cang Nam Dinh WI, cang Dung QuAt, cang Binh Duang, Nam Hai ICD va dau ttr vao du an cang ntrac sau Gemalink Cai Mep;
• Logistics: Trung tam phan ph6i; Van tai container chuyen tuyen; Van tai hang sieu tnr?mg sieu tong; VA.n tai da phoong thirc; Quan 1j, tau va thuyen vien; Dai ly giao nhan; Ga hang Ma hang kh6ng,...;
• TrOng rung: TrOng, cham soc, khai thac, the bien cay cao su va cay cong nghiep tai Campuchia; • BAt dung san: Xay dung va khai thac cac trung tam thucmg mai, khach san, cao oc van phong
cac thanh ph6 lbn tai Viet Nam va khu vtrc Wing Throng bao g6m: du an Khu pink hqp Saigon Gem va du an Khu ph& hqp tai Vieng Chan — Lao.
4. Chu ky san xuat, kinh doanh thong thuimg Chu kS, san xuat kinh doanh thong thuamg cita Cong ty Ithong qua 12 thang.
5. Bac diem hotit dOng ciia Cling ty trong ky c6 anh huirng den Bao cao tai chinh • A Trong Cong ty ti p tuc gop von bO sung vac Cong ty TNHH Cang Phuac Long, Cong ty CO phAn
Niem Kieu Hanh Thai Binh Ducrng va Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Ducmg, citing thad ra quyet djnh chAm dirt hoot Ong cua Chi nhanh Campuchia va hoan fat giai the Cong ty TNHH Djch vu Tin hoc Vi Tin.
Lqi nhuan kS, nay Om so vii ding ky nam truck do 1(5, truac Cong ty phat sinh khoan lai chuyen nhuqn* von trong ding ty con a thac hien tai cAu trAc Tap doan. Tuy nhien lqi nhu'an tir hoot dOng san xuat kinh doanh th6ng thtramg van tang truing so vii ding kS, nam truac.
6. Cali trtic COng Tai thati diem cuoi kSt, Cong ty co 18 ding ty con va 10 ding ty lien doanh, lien ket (tai theyi diem dAu nam Cong ty c6 19 ding ty con va 10 ding ty lien doanh, lien ket).
Ban thuyet minh nay la mOt phan hqp thanh va pluii cluyic dcc cling vai Bac cao tai chinh eau nien dO 13
Quang Ngdi, Viet Nam 6 Le Thinh Ton, Phuang Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam Khu 0'6 7, Phuang Trutmg Th9, Quan Thit Dirc, TP. HO Chi Minh, Viet Nam 6 Le Thinh Ton, Phutmg Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam 98 Pham Hang, Phutmg Ly Thutmg Kiet, TP. Quy Nhan, Tinh Binh Djnh, Viet Nam 6 Le Thinh Ton, Phutmg Ben Nghe, Quart 1, TP. He Chf Minh, Viet Nam 45 VO Thj Sau, Phutmg Da Kao, Quan 1, TP. HO Chi Minh, Viet Nam
100% 100% 100%
46,00% 46,00% 54,00%
100% 100% 100%
53,20% 53,20% 53,20%
100% 100% 100%
51,00% 51,00% 51,00%
CONG TY C5 PHAN GEMADEPT Dia chi: 6 Le Thinh T6n, Phutmg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIGA NIEN DO 6 thing dau cua nam tai chinh ket thdc ngay 31 thing 12 nam 2019 Ban thuyet minh Bin cfo tai chinh gait nien d¢ (tiep theo)
6a. Danh scich ccic ding ty con tai thol dam al& *SI
Cong ty. CO phAn D'Au to Xay Mpg Phit trien Ha tang Gemadept Cong ty CO phAn Cang qu6c t6 Gemadept — Dung Quit
Cong ty TNHH Dich vu Van tai Tong hqp V.N.M Cong ty Co phan Djch vu Van tai Truang Th9 (0 C6ng ty TNHH MTV Van tai Hang hai Thai Binh Dutmg Cpng ty CO phan Cang quoc to Gemadept Nhan HOi
Cong ty TNHH Thiet bj vi Djch vu Hang hai Thai Binh Dtrang Cong ty TNHH ISS — Gemadept
Dja chi tru sa chinh 18B dutmg 500, Phutmg Phsar Deum Thkov, Quan Chamkarmon, TP. Phnom Penh, Campuchia 61 throng 468, Phuttng Toul Tumpoung 2, Quan Chamkarmon, TP. Phnom Perth, Campuchia 201 Ng6 Quyen, Phutmg Miy Chai, Quan Ngo Quyen , TP. Hii Phong, Viet Nam L6 CA1, Khu cong nghiep Nam Dinh VO, Phuang Dong HAi 2, Quan Hai An, TP. Hai Phong, Viet Nam Km se, 6 Dinh VO, Phuang Dong Hii 2, Quart HAi An, TP. Hai Phong, Viet Nam 6 Le Thinh Ton, Phutmg Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam 947 Then Por Prok Khang Thong, Pinking Kar Karb, Quart Po Sen Chey, TP. Phnom Penh, Campuchia 6 Le Thinh Ton, Phuang Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam L6 CN3, Khu cong nghiep MP Dinh VO, Phutmg Dong Hai 2, Quan Hai An, TP. HAi phang, Viet Nam 1/lA Pham Hong Thai, Phutmg 7, TP. VOng Tau, Tinh BA Rja — VOng Tau, Viet Nam 147 Nguygn Thdi Binh, Phutrng 3, TP.
TS, 1e von gap
TS/10 lqi ich
TS, Ie quyen
bieu quyet 100% 100% 100%
(..S(
(.5
100% 100% 100%
99,98% 99,98% 99,98%
60,00% 60,00% 60,00%
84,66% 84,66% 84,66%
100% 100% 100%
100% 100% 100%
100% 100% 100%
65,00% 65,00% 65,00%
70,00% 70,00% 70,00%.
50,00% 50,00% 50,00% *!I
80,40% 80,40% 80,40%?
Ten c6ng ty Cong ty Co phAn Hoa Sen Thai Binh Dtrang
C6ng ty CO phAn Hon Ng9c Thai Birth Dtrang
C6ng ty CO ph'in Cang Nam Hai
Clang ty CO phAn Cing Nam Dinh Vii
Cong ty CO phan Cang Nam Hai Dinh VO
Cong ty TNHH Cing Phugc Long
C6ng ty CO plan Niem Kieu Hanh Thdi Binh Dtrang
Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Duang C6ng ty CO phan ICD Nam HAi
Cong ty CO plan Gemadept Wing Tau
Tan Tinh Long Viet Nam An, An, Ben s6 1 — Cang tong hqp Dung Quit, xa Binh Thuan, Huyen Binh San, Tinh
(i) Cong ty nam quyen kiem soit Cong ty CO phAn Djch vu Van tai Trutrng Th9 do &rye slr Cry quyen cua mOt so co &Ong de dat ty le quyen bieu quyet trong cac cuOc h9p Doi hOi citing co dong IA 54%.
Bcin thuyit minh nay la m5t bd phdn hop thanh va phai duvr dpc cling veri Belo cao tai chfnh Vita nien dd 14
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutmg Ben Nghe, Qudn 1, TP. HO Chi Minh, Viet Nam BAO cAo TAI CHiNH GI1lA NIEN DO 6 thang dAu cua nam tai chinh ket thirc ngay 31 thang 12 nam 2019 Bin thuyet minh Bio cao tai chinh giera nien (tier) theo)
6b. Danh stick cat cong ty lien doanh, lien kit tgi tho'i diem cuoi kj,
Ten ding t' Cong ty C6 plan Cang Cal Merl Gemadept — Terminal Link
Cong ty CO phdn Dich vu Hang hoa Sai Gen
Cong ty TNHH CJ Gemadept Logistics Holdings Cong ty TNHH Tiep vdn "K" Line — Gemadept Cling ty TNHH CJ Gemadept Shipping Holdings Cong ty TNHH Golden Globe
C6ng ty TNHH Thucmg mai Qua Cau Vang C6ng ty CO phAn Lien hqp Thuc pharn
Cong ty CO phAn Du lich Minh Dam
Cong ty CO plan Thucmg tang Wing TAu
Dia chi try sa chinh Khu vuc Cdi Mep, XA Phu& Wm, Huyen Tan Thinh, Tinh Ba Ria —Wing Tau, Viet Nam 30 Phan nix Duyen, Phrreyng 4, Quan Tan Binh, TP. Ho Chi Minh, Viet Nam 6 Le Thanh Ton, Phrrerng Ben Nghe, Qudn 1, TP. HO Chi Mirth, Viet Nam 6 Le Thinh Ton, Phutrng Ben Nghe, Qudn 1, TP. HO Chi Minh, Viet Nam 6 Le Thanh Ton, Phutmg Ben Nghe, Qudn 1, TP. HO Chi Minh, Viet Nam Ban Sibunhuong, Qudn Chanthabouly, Thu de Vientiane, LAo 117 Le Lqi, Phutmg Ben Thanh, Qudn 1, TP. HO Chi Minh, Viet Nam 267 Quang Trung, Phutrng Quang Trung, QuAn HA Dong, TP. HA Nei, Viet Nam Cu Turn, Khu phO Hai Tan, Thi tan Phtrac Hai, Huyen DAt D6, Tinh BA Ria — Wing Tau, Viet Nam 973 dutrng 30/4, Phutmg 11, TP. Wing TAu, Tinh BA Ria - Wing TAu, Viet Nam
Ti le Ty le Ty le phan sa 9uyen
von gbp huv bieu quy'et 41,67%
32,25%
41,67%
32,25%
41,67%
32,25%
49,10% 49,10% 49,10%
50,00% 50,00% 50,00%
51,00% 51,00% 50,00%
40,00% 40,00% 40,00%
45,00% 45,00% 45,00%
26,56% 26,56% 26,56%
40,00% 40,00% 40,00%
26,78% 26,78% 26,78%
6c. Ciic don vi trot thuk khong co Ten don vi
to each phOp nista: hgch loan phg thuk Dia chi
Xi nghiep Vdn tai Thai Binh Duang Chi nhanh DA Ning Chi nhanh Cdn Tha
Chi nhanh Wing Tau
Chi nhanh Campuchia
Ldu 15, so 35 Nguyen Hue, QuAn 1, TP. Ho Chi Minh, Viet Nam
39 Quang Trung, Qudn Hai Chau, TP. DA Niing, Viet Nam 80-82-84 Le Hong Phong, Phrrimg Binh Thiry, Qudn Binh Thiry, TP.Cdn Tha, Viet Nam 1/lA Pham HOng Thai, Phtreng 7, TP. Wing Tau, Tinh BA Ria —Wing Tau, Viet Nam 18B drthng 500, Khu phO 1, PhtriYng Phsar Doeumthkov, Qudn Chamkarmon, TP. Phnom Penh, Campuchia
7. Tuyen bo ve kha tang so sanh thong tin teen Bao cao tai chinh Cac so lieu tuang (mg cua kY tnrac so sanh doge yeti so lieu dm kY nay.
8. Nhan via) Tai ngay ket fink ky ke town Citing ty c6 184 nhan vien Bang lam viec (sO ddu nam la. 169 nhan vien).
Ban thuyit minh nay la mat bq phan hpp thanh ver phai dupe dpc cimg vdi Belo cao tai chinh gii-a nien dq 15
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phutyrig Ben Nghd, Quin 1, TP. HO Chf Minh, Viit Nam BAO CAO TAI CHINH GICrA NIEN DO 6 thing diu cua nam tai chinh ket thac ngay 31 thang 12 nam 2019 Ban thuyet minh BA° cao tai chinh gifts tan do (tiep theo)
H. NAM TAI CHINH, DON VI TIEN n SI DVNG TRONG ICE TOAN
1. Nam tai chinh Nam tai chinh cua Cong ty bit du tir ngay 01 thing 01 va ket thac vao ngay 31 thang 12 hang nam.
2. Don vi tier' tg sir dung trong ke toan Dcm vi tien to sir dung trong ke toan la Dong Viet Nam (VND).
HI. CHUAN MIX VA CITE DO ICE TOAN AP DUNG
1. Che dt) ke town ip dung COng ty ap dung cac Chuan mcrc Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam duac ban hanh theo Thong tu s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac th8ng to twang din thIrc hien chuan mkrc ke toan dm Be Tai chinh trong viec 1ap va trinh bay Bao cao tai chinh gifra nien de.
2. Tuyen bo ve vqc Wan thit chuan mirc ke toan va the d k6 than Ban 'fling Giam doc dam bao da tuan thU yeu cau cua cac Chuan m‘rc Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam duqc ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu cac thong tu hu6ng dan thIrc hien char' mkrc ke Wan do Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh gift nien de.
IV. CAC CHINH SACH ICE TOAN AP D1JNG
1. Ca sly 1(ip Blo cat) tai chinh Bao cao tai chinh dixqc lip tren ca sa ke toan den tich (trir cac th8ng tin lien quan den cac lung tien).
2. Cac giao dich bang ngoai tg Cac giao dich phat sinh bang ngoai to duqc chuyen doi theo tj, gia tai ngay phat sinh giao dich. SO du cac khoan muc tien to co gOc ngogi to tai ngay ket thilc kS, ke toan duqc quy dei theo ty' gia tai ngay nay.
Chenh tech ty' gia phat sinh trong kj, tir cac giao dich bang ngoai to cluqc ghi nhAn vao doanh thu hoat Tang tai chinh hoac chi phi tai chinh. Chenh Lech ty' gia do danh gia lai cac khoan muc tien to co gOc ngoai to tai ngay ket thOc ky ke toan sau khi bu trir chenh Lech tang va chenh Lech giam duvc ghi nh4n vao doanh thu hoat Ong tai chinh hoac chi phi tai chinh.
TS/ gia sir dung a quy dOi cac giao dich Oat sinh bang ngoai to la tS, gia giao dich thkrc to tai thai diem phat sinh giao dich. TS, gia giao dich thkrc to dei vii cac giao dich bang ngoai to duar xac djnh nhu sau: • DM vii hap ding mua ban ngoai to (hqp deng mua ban ngoai to giao ngay, hqp den IcS, han, kip
clang tuong lai, hap deng quyen chgn, hqp deng hoan doi): tS, gia kj, ket trong hqp long mua, ban ngoai to gifra Cong ty va ngan hang.
• Doi vii cac khoan gap Win hoac nh'a'n yen gap: tj, gia mua ngoai to cUa ngan hang nai Cong ty ma tai khoan de nhAn von cua nha dAu tu tai ngay gip yen.
• Doi vii nq phai thu: ty' gia mua ngoai to cUa ngfin hang thucrng mai nai Cong ty chi dinh khich hang thanh toan tai thoi diem giao dich phat sinh.
Ban thuyit minh nay la met by phan hap thanh va phcii durc clac cling vat Belo cao tai chinh giaa Men do 16
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phutmg Ben Nghe, Qu$n 1, TP. HO Chi Minh, Vi'et Nam BAO CAO TAI CHINH GItTA NIEN DO 6 thing du dm nam tai chinh ket thuc ngay 31 thing 12 nam 2019 Ban thuyet minh Bao ego tai chinh giifa nien dO (tiep theo)
• DOi voi nq phai tra: tj, gia ban ngoai ngan hang thuang mai nai Cong ty du kien giao dich tai thai diem giao djch Oat sinh.
• DOi vai ate giao djch mua sam tai san hoac cac khoan chi phi duqc thanh toan ngay bang ngoai te (kitting qua cac tai khoin phai tra): ty gifi mua ngoai to cua ngan hang thuang mai nai Cong ty thuc hien thanh toan.
TS, gia sir dung de danh gia lai so du cac khoan muc tien tg c6 gOc ngoai tg tai ngay ket thiic kS, ke town duqc Vic djnh theo nguyen the sau: • Doi vii cac khoan ngoai to giri ngan hang: ty gia mua ngoai tg cua ngan hang nai Cong ty mb tai
khoan ngoai te. • D6i vai cac khoan mix tien to co gOc ngoai ter duqc phan loai la tai san khic: tS, gia mua ngoai te
cua Ngan hang Thtrang mai CO phAn Phtrang Dong — Chi nhanh Tan Binh (Ngan hang Cong ty thuang xuyen c6 giao djch).
• Doi vai cac khoan muc tien tg co gOc ngoai tg duqc phan loai la nq phai tra: tS, gia ban ngoai cita Ngan hang Thuong mai CO phAn Phucrng Dong — Chi nhanh Tan Binh (Ngan hang Cong ty thuang xuyen co giao dich).
3. Tien va cac khofin tucrng duerng tien Tien bao gom tien mat va tien girl ngan hang khong kS, han. Cac khoan tuang ducmg tien la cac khoan dau tu ngan han c6 thai han thu hoi kh8ng qua 03 thing ke tir ngay dau tu, co kha nan chuyen ai de ding thanh mgt lucmg tien xac dinh va khong co rui ro trong viec chuyen doi thanh tien tai thin diem bao cao.
4. Cac khoin dau to tai chinh Chting khocin kinh doanh Khoan dau to duqc phan loai la chimg khoan kinh doanh khi nam giu vi muc dich mua ban a kiem
Chang khoan kinh doanh duqc ghi ski ke toan theo gia goc. Gia gOc caa chirng khoin kinh doanh duqc xac djnh theo gia tri hqp 15, cita cac khoan thanh toan tai thai diem giao djch phat sinh cong cac chi phi lien quan den giao djch mua chung khoan kinh doanh.
Thai diem ghi nhan cac khoan chimg khoan kinh doanh la thai diem Cong ty có quyen so him, cu the nhu sau: • Din yin chung khoan niem yet: duqc ghi nhan tai thai diem khop lenh (T+0). • DOi \red cluing khoan chua niem yet: duqc ghi nhan tai thiri diem chinh thirc co quyen sa hair theo
quy djnh cua pita') lust.
Tien lai, co tuc va lqi nhuan cua cac ky trtrac khi chirn khoan kinh doanh duqc mua duqc hach toan giam gia trj cua chinh chimg khoin kinh doanh do. Tien lai, co tire va lqi nhuan cua cac ky sau khi chimg khoan kinh doanh duqc mua duqc ghi nhan doanh thu. Co tac duqc nhan bang co phieu chi duqc theo doi so lucmg CO phieu tang them, khong ghi nhan gia trj co phieu nhan duqc.
Ban thuyett minh nay 114 mot bO phOn hpp thanh va phai duvc dcc cung voi Bao cao tai chinh gitia nien dO 17
CoNG TY Co PHAN GEMADEPT Dja chi: 6 Le Thinh T6n, Phu6ng Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIC/A NIEN DO 6 thing du cua nom tai chinh ket dine ngay 31 than 12 nom 2019 Bin thuyet minh Bin do tai chinh gi&a nien d§ (tiep theo)
Co phieu hodn dii &rot xac dinh theo gia trj hop ly tai ngay trao d6i. Gia tri hqp 1$, cua co phieu duqc xdc djnh nhtr sau: • 136i vai c6 phieu cua cong ty niem yet, gia trj hqp 1$1 cua c6 phieu la gid &rig cira niem yet teen thj
truerng chirng khodn tai ngay trao d6i. Truirng hqp toi ngay trao d6i thj truing chimg khoan khong giao dich thi gia trj hqp ljr cua c6 phieu la gia d6ng cua phien giao dich truac lien ke vai ngay trao
• Doi vai co phieu chua niem yet duqc giao dich teen san UPCOM, gid tri hop 1$, cua c6 phieu la gid giao dich eking cua ten san UPCOM tai ngay trao doi. Tnrerng hqp ngay trao doi san UPCOM !thong giao dich thi gid trj hop 1S1 cua c6 phieu la gid dOng cira phi6n giao dich tnrac lien ke yeti ngay trao
• D6i vai co phieu chua niem yet khac, gid trj hqp 1$, cua c6 phieu la gid do ac ben thoa thuan theo hop dOng hoac gid tri se sach tai theri diem trao d6i.
Du phong giam gid chirng khodn kinh doanh duqc lap cho tong looi chag khodn duqc mua ban teen thj twang va c6 gid tri hop 1$, thAp horn gid goc. Gid trj hop 1$, cua chirng khoin kinh doanh niem yet teen thj truamg chtMg khoan hoac &Arc giao dich tren san UPCOM la gid dong cira tai ngay ket thtic ky ke Wan. Truing hop tai ngay ket thirc kjf ke todn thj tnremg chimg khoan hay san UPCOM khong giao djch thi gia tri hop 1j, cua chirng khodn la gid dong cua phien giao djch tnrOc lien ke vai ngay ket thac ky ke todn.
Tang, giam so dv phong giam gid chag khoan kinh doanh an phai trich lap tai ngay ket thtic ky ke town duqc ghi nhan vao chi phi tai chinh.
Lai hoac 18 tir vi'6c chuyen nhuqng chirng khoan kinh doanh duqc ghi nhan vao doanh thu hoot dung tai chinh hoac chi phi tai chinh. Gia von duqc xdc djnh theo phtrang phdp binh quan gia quyen di dOng.
Cdc khan cho vay Cdc khoan cho vay duqc xdc dinh theo gia gic trir di cac khoan dtr thu kho.doi. Dv piling phai thu khO del cac khoan cho vay duqc lap can cir vao dtr kien muc ton thAt c6 the xay ra.
Cdc khotin dim to vim) cong ty con, cong ty lien doanh, lien kit Cong ty con Cong ty con la doanh nghi6p chju str kiem soot dm Cong ty. Vic kiem soot dot duqc khi Cong ty c6 kha nang kiem soar cac chinh sach tai chinh va hoot dOng cua doanh nghi6p nhan dAu to nham thu &lac lqi ich kinh to tir cac hoot Ong cua doanh nghi'6p dO.
Cong ty lien doanh Citing ty lien doanh la doanh nghi6p dtrqc thanh lap ten Ca sO them thuan tren hop ding ma theo d6 Cong ty va cac ben tham gia thtrc hiOn hoot dOng kinh to ten ca sa ding kiem soot. Ding kiem soot duqc hieu la vi6c dua ra cite quyet dinh mang tinh chien hive lien quan den cac chinh sach hoot dOng va tai chinh cua cong ty lien doanh phai co sv ding thuan cua cac ben tham gia lien doanh.
Cong ty lien kit Cong ty lien ket la doanh nghi6p ma C8ng ty co anh htremg clang ke nhung Wong co quyen kiem soar dei yeti cac chinh sach tai chinh va hoot Ong. Anh htrang ding ke the hiOn a quyen tham gia vao vi6c dtra ra cac quyet dinh ye chinh sach tai chinh va hoot dOng cua doanh nghi6p nhan du to nhung }thong kiem soot cac chinh sach nay.
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Bcin thuyit minh nay la mgt by phdn h9p thanh va phai durc irlqc cling val Belo ccio tai chinh giaa nien dp 18
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phu yng Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIGA NIEN DO 6 thing dau cua nam tai chinh ket thdc ngay 31 than 12 nam 2019 Ban thuytt minh Ban cao tai chinh Oita nien da (tiep theo)
Ghi nhan ban dau Cac khoan du ttr vao cong ty con, ding ty lien doanh, lien ket duqc ghi nhan ban du theo gia gec, bao gem gia mua hoac khoan g6p von cong cac chi phi lien quan true tiep den viac dau tu. Tnrang
hop dAu to bang tai san phi tien tO, gia phi khoin dau to duqc ghi nhan theo gia tri hop 1$, cita tai sin phi tien to tai Uri diem plait sinh.
CO tirc va lqi nhuan cila cac 1(5, truac khi khoan du tu duqc mua ductc hach toan giam gia tri cua chinh khoan dau tur d6. CO tire va lqi nhuan cua cac ky sau khi khoan dau tu duqc mua duqc ghi nhan doanh thu. CO tire duqc nhan bang c6 phieu chi duqc theo dOi se hrong co phieu tang them, khong ghi nhan gia tri co phieu nhan &Ric.
r phong tan Mitt cho cac khoan ddu to vao cong ty con viz ding ty lien doanh, lien kit Du phong ten that cho cac khan du tu vao cong ty con, cong ty lien doanh, lien ket duqc trich lap khi cong ty con, cong ty lien doanh, lien ket bi to vai mire trich lap bang chenh lOch giira yen gop thuc to cua cac ben 4i cong ty con, coil ty lien doanh, lien ket va yen chit kr tau thuc co nhan vii tj, la gOp yen cua C6ng ty so vai tong so von gop thuc to cua cac ben tai cong ty con, cong ty lien doanh, lien ket. Neu cong ty con, ding ty lien doanh, lien ket la dei Wong lap Bao cao tai chinh hqp nhat thi can cir de xac dinh dtr phong ten that la Bao cao tai chinh hop nhat.
Tang, giam se du phong ten that dau to vao cong ty con, cong ty lien doanh, lien ket can phai trich lap tai ngay ket thitc IcSr ke town duqc ghi nhan vac) chi phi tai chinh.
Cac khoiin dciu vao cong cp van can don khdc Diu tu vao cong cv yen cua dcm vi khac bao gOrn cac khoan dau tu cong cv yen nhung C8ng ty khong c6 guy& kiem soat, deng kiem soat hoac c6 anh htrang ding ke doi vai ben duqc dAu tu.
Cac khoan dAu to vao cong cv yen dm don vi khac duqc ghi nhan ban dAu theo is g6c, bao gem gia mua hoac khoan gop von cong cac schi phi true tiep lien quan den hoot deng dau tu. CO tire va lqi nhuan cac tnrac khi khoin dau tu duqc mua duqc hach toan giam gia tri cua chinh khoan dAu • to do. CO tire va lqi nhuan cac kj, sau khi khoan dAu to duqc mua duqc ghi nhan doanh thu. CO tirc duqc nhan bang ce phieu chi duqc theo doi se luqng ce phieu tang them, khOng ghi nhan gia tri ce HAN =
phieu nhan duqc. "VAN
Dtr phOng ten that cho cac khoan dAu tur vao cong cv von cua don vi khac duqc trich lap nhu sau: • Doi vii khoan dAu to vao co phieu niem yet hoac gia tri hop ly khoan dAu tu duqc xac dinh tin
cay, vi0c lap du phOng dtra tren gia tri thi truing dm co phieu. • Doi vai khoan dAu to kitting xac dinh duqc gia tri hop ly tai thoi diem bao cao, vi0c lap dv phong
duqc thuc hiOn can ca vao khoin to cita ben duqc dau to vai mire trich lap bang chenh lOch gala von gap thuc to cua cac ben tai don vi khac va von chi' so hitu thuc co nhan vai tS, le gap On dm COng ty so v6i ding s6 von g6p thuc to cua cac ben tai din vi khac.
Tang, giam s6 du phong ten that dAu tu vac) cong cv yen cua don vi khac can phai trich lap tai ngay ket thtic ky ke toan duqc ghi nhan vao chi phi tai chinh.
Ban thuyit minh nay la mOt 6'0 phdn hop thanh va phcii citcym doc cieng vai Belo cao tai chinh girta nien dq 19
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutmg Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thang clau cua nam tai chinh ket thuc ngay 31 thang 12 ram 2019 Ban thuyet minh Bao csio tai chinh giCra nien dQ (tiep theo)
5. Clic khofin phai thu Cac khoan nq phai thu dtrqc trinh bay theo gia tri ghi sit) trir' di cac khoan du phong phai thu kho
Viec phan loci cac khoan phai thu la phai thu khach hang va phai thu khac duqc thuc hien theo nguyen tic sau: • Phiti thu caa khach hang phan anh cac khoin phai thu mang tinh chat thuang mai phat sinh tir giao
djch c6 tinh chat mua — ban gift Cong ty va ngueri mua la don vi dOc lap vii Cong ty. • Phai thu khac phan anh cac khoan phai thu khong c6 tinh throng moi, khong lien quan den giao
djch mua — ban.
Du phong phai thu kho doi duqc lip cho tirng khoan nq phai thu kho doi can cir vao du kien mire ton that al the xay ra.
Tang, giam s6 du du phong nq phai thu kho doi can phai trich lap toi ngay ket thuc kSt ke town dtrqc ghi nhan vao chi phi quan ly doanh nghiep.
6. Hang din kho Hang ton kho duqc ghi nhan theo gia thap hcm giira gia gOc va gia trj thuan c6 the Uwe hien ducc.
Hang ton kho bao gom nhien lieu va hang h6a. Gia g6c hang ton kho bao g6m chi phi mua va cac chi phi lien quan true tiep khac phat sinh de c6 dtrqc hang ton kho a dja diem va tong thai hien tai.
Gia xuAt kho dtrqc tinh theo phuang phap binh quan gia quyen va duqc hach town theo phucmg phap ke khai thuong xuyen.
Gia trj thuan c6 the thuc hien duqc la gia ban u6c firth dm hang ton kho trong ky san xuat, kinh doanh binh thuang trir chi phi u6c tinh a hoan thanh va chi phi u&c tinh can thiet cho viec tieu the cluing.
--------1 Du phong giam gia hang ton kho duqc lap cho timg mat hang din kho CO gia gOc 16n ham gia tri thuAn 'AM
''-111i' c6 the time hien duqc. Tang, giam so du du phong giam gia hang ton kho can phai trich lap tai ngay
‘7 ket thuc kY ke toan duqc ghi nhan vao gia On hang ban. *
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7. Chi phi tra truck k 0 • A • Chi phi tra trtrac bao g6rn cac chi phi thuc to da phat sinh nhung c6 lien quan den ket qua hoot dOng 14,
A 45,141i.
san xuAt kinh doanh dm nhieu ky ke toan. Chi phi tra Mr& dm Cong ty chit yeu la chi phi bao hiem, chi phi lai thue tai chinh container,... Cac chi phi tra tnrac nay dtrqc phan b6 trong khoang thai gian tra trtrac hoac theri gian cac lqi ich kinh 4 tuung img duqc too ra ter cac chi phi nay.
Chi phi bcio ham Chi phi bao hiem phat sinh duqc phan b6 vao chi phi theo phucmg phap clueing thing theo thai gian dm hap d6ng bao hiem.
Chi phi liii thue tai chinh container Chi phi lAi thue tai chinh container dtrqc phan b6 vao chi phi theo phtrang phap duerng thing vii thai gian phan b6 la 06 nam.
8. Tai san thue ho0 Ong Thue tai san duric phan loci la thue hoot ding neu phA.n lan rui ro va lqi ich gin lien yeti quyen ser huu tai san thuc ve ngueri cho thue. Chi phi thue hoot Ong ducic phan anh vao chi phi theo phucmg phip duong thing cho sucit thai han thue tai san, kitting pity thuc vao phuang thuc thanh toan tien thue.
Ban thzzyit minh nay la mOt ba phan hap thanh va phai dupe doc dung vat Bcio cao ate chinh gift Men cl() 20
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Qudn 1, TP. Chi Minh, Viet Nam BAO CAO TAI CHINH GICrit NIEN DO 6 thing diu cua nam tai chinh ket thtic ngay 31 thang 12 nam 2019 Ban thuyet minh Ban cio tui chinh gi&a Men dO (tiep theo)
9. Tai sin co dinh hint hinh TAi san co dinh hu hinh dtrqc the hiOn theo nguyen gia trir hao mon luy ke. Nguyen gia tai sin co djnh hiru hinh bao gom Wan b6 cac chi phi ma Cong ty phai b6 ra de c6 duqc di sin co djnh tinh den thtri diem dua tai sin d6 vao trang thai sin sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dAu chi dugc ghi tang nguyen gia tai sin c6 djnh neu cac chi phi nay chic chin lam tang lqi ich kinh to trong tuong lai do sir dung tai sin d6. Cac chi phi phat sinh khong th6a man dieu kiOn tren duqc ghi nhan IA chi phi sin xuit, kinh doanh trong
Khi tai sin c6 dinh hiru hinh dirge ban hay thanh 151, nguyen gia va gia trj hao mon hly ke duqc x6a s6 va lai, to phat sinh do thanh 15, dugc ghi nhan vao thu nhap hay chi phi trong
Tii san c6 djnh hire hinh duqc khAu hao theo phucrng phap duemg thing dua tren thai gian hQu dung u6c tinh. SO nam khAu hao cim cac loai tai san c6 djnh him hinh nhu sau: Loai tai sin c6 djnh
SO nam NhA cira, vat kien triic
05 — 25 May nick va thiet bi
05 — 07 Phuang tin van di, truyen din
06 — 15
Thiet bj, dung cu quail 13%
03 — 08
10. Tai san c6 dinh thue tai chinh Thue tai sin dugc phin loai IA thue tai chinh neu phAn Ian rui ro va lqi ich gin lien vai quyen sa hi-1u di san thu'6c ye ngtrai di thue. Tai san c6 djnh thue tai chinh duqc the hiOn theo nguyen gia trir hao mon lay ke. Nguyen gia tai san co djnh thue tai chinh IA gia thAp him gift gia trj hqp 11 cua tai san thue tai thai diem khoi dAu cua hqp ding thue va gia trj hiOn tai did khoan thank toan tien thue toi thieu. TS, lg chiet khAu de tinh gia trj hiOn tai cua khan thanh toan tien thue t6i thieu cho vi0c thue tai san la lai suAt ngim djnh trong hqp ding thue di san hoac lai suAt ghi trong hcrp ding. Trong truing Nip khong the xac djnh dugc Lai suit ngam djnh trong hqp ding thue thi sir dung lai suit tien vay tai th6i diem khai dau vi0c thue tai san.
TAi san co djnh thue tai chinh dugc khAu hao theo phtrcmg phap dui:mg thing dua tren thai gian huu dung uerc tinh. Trong truing hqp khong chic chin Cong ty se co quyen sa hitu tai san khi het han hqp long thue thi tai san co dinh se duqc khAu hao theo thai gian ngan him girra thai gian thue va thai gian hall dung tick tinh. SO nam khAu hao cua thiet bi vi pinrcmg tin van di khong qua 06 nam.
11. Ili san c6 dinh vo hinh Tai san c6 djnh vo hinh duqc the hiOn theo nguyen gia trir hao man ke.
Nguyen gia di san c6 dinh vo hinh bao gom toan b6 cac chi phi ma C6ng ty phai b6 ra de c6 duqc tai san co djnh tinh den thai diem dua tai san do vao trail thai san sang sir dung. Chi phi lien quan den di san c6 dinh vo hinh phat sinh sau khi ghi nhan ban dau duqc ghi nhan IA chi rhi san xuat, kinh doanh trong kSi trir khi cac chi phi nay gin lien vai mgt tai sin c6 dinh vo hinh cu the va lam tang lqi ich kinh to tir cac tai san nay.
Khi tai san c6 djnh vo hinh duqc bin hay thanh ly, nguyen gia va gia trj hao mon luy ke duqc xoa so va lai, to phat sinh do thanh ljt dugc ghi nhan vao thu nhap hay chi phi trong kSt.
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Ban thuyit minh nay is mOt b() phein hpp thanh va phai duvc dpc cung vii Belo cho tai chinh Vita nien 21
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phtrtmg Ben Nghd, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIOA NIEN DO 6 thang dau cua nAm tai chinh ket tit& ngay 31 thing 12 nAm 2019 Ban thuyit minh Bac) clo tai chfnh gifta nien (ti'dp theo)
TAi sin co dinh vo hinh cua Cong ty bao
Quyn sir dung dat Quyen sir ding dat la town b6 cac chi phi thuc to Cong ty da chi ra CO lien quan true tiep tai dot sir ding, bao g6m: tien chi ra de co quyen sir ding dat, chi phi cho den bit, giai phong mat bang, san rip mat bang, le phi tnrac ba,... Quyen sir ding dat khong xic dinh th6i han kh6ng dtrqc tinh khau hao.
Chiming trinh phan mein may dish Chi phi lien quan den cac clurcrng trinh phan mem may tinh 'thong phi IA mot b6 phan gin ket vai phan cirng CO lien quan &lac von h6a. Nguyen gid caa chucmg trinh phan mem may tinh IA town b6 cac chi phi ma Cong ty da chi ra tinh den died diem dua phan mem vio sir ding. Chuang trinh phan mem may tinh durqc khau hao theo phucmg phap &tong thang tar 03 — 08 nom.
12. Chi phi xay dyng ca bin do. dang Chi phi xay dkrng ca ban do. dang pilau inh cac chi phi lien quan trvc tiep (bao g6m ca chi phi lai vay co lien quan phis hop veri chinh sach ke toan cua C6ng ty den cac di sin clang trong qui trinh xay dung, may in& thiet bi clang lap dat de phic vi cho mac dich san xuat, cho thue va quin V, clang nhtr chi phi lien quan den viec sira chita tai sin c6 dinh clang thtrc hien. Cdc tai sin nay duqc ghi nhan theo gid geic vi kitting chrqc tinh khfiu hao.
13. CIc khan nq phai tra va chi phi phai tra Cie khoan nq phai tra vi chi phi phai tra duqc ghi nhan cho so tien phai tra trong tucrng lai lien quan den hang Ma va dich vi da nhan duqc. Chi phi phai tra dtrqc ghi nhan dua tren cac trdrc tinh hop V, ye s6 tien phai tra. Viec phfin loai cac khoan phai tra IA phai tra ngtrai bin, chi phi phai tra VA phai tra khdc dtrov thuc hien theo nguyen tic sau: • Phai tra nguiyi bin phan anh cac khoan phai tra mang tinh chat thuang mai phat sinh tar giao dich
mua hang hoa, dich vi, tai sin N/A ngtri:ri bin IA dam vi d6c lap vdri Cong ty. • Chi phi phai tra phan inh cac khoin phai tra cho hang boa, dich vi da nhan dtrqc tar ngueri ban
hoac di cung cAp cho ngueri mua nhung chtra chi tra do chtra co hoa clan hoac chtra da h6 sa, tai Lieu ke,toan vi cac khoan phdi cho ngtrai lao d6ng tien lucmg nghi phep, cac khoin chi phi san xufit, kinh doanh phai trich tnroc.
• Phai tra khac phan anh cac khoin phai tra khong co tinh thucmg mai, khong lien quan den giao dich mua, bin, cung cAp hang hoa dich vv.
Cdc khoin nq phai tra va chi phi pith tra dtrqc phfin loci ngin han va clai han ten Bing can dOi ke tom giita nien dO can car theo ky han con lai tai ngay ket thfic kj, ke toan.
14. Cac khan dy phong phai tra Cic khoan du phong dtrqc ghi nhan khi Cling ty co nghia vi no' hien tai (nghia vi phap 1S, hoac nghia vi lien ddri) do ket quA tar mot su kien di xay ra, viec thanh town nghia vi nq nay co the se can den su giam sat ve nhang lqi ich kinh to vi gift tra cua nghia vi Kr do có the &Jac mgt uot tinh dang tin coy.
Neu inh hutmg cua thei gian la tong yeu, du phong se duqc xac dinh bang cach chiet khau s6 tien phai 1)6 ra trong ttrcmg lai de thanh town nghia vi nq vdri tS, le chiet khau tnrac thue va phin anh nhitng dinh gid ten thi tnrong hien tai ve gid tra thoi gian cua tien N/A nhang rut ro cu the cua khoan nq d6. Khoin tang len caa s6 du phong do th6i gian troi qua duqc ghi nhan IA chi phi di chinh.
Cac khoan du phong phfii tra cao Cong ty chu yeu lien quan den nhffng ton that phdi b6i thu6ng trong qud trinh van chuyen.
Ban thuyit minh nay la mgt by Ain hop thanh va phai dury dcc cung vii Bcio cao tat chinh gifta nien clO 22
CONG TY co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuang Ben Nghd, Qu4n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIUA NIEN DQ 6 thang dau dm nom tai chinh ket thuc ngay 31 than 12 nom 2019 Ban thuytt minh Bao cao tai chinh gift nien (10 (tiep theo)
15. Win chili so. hum Van gap caa chu so' ;tau VOn gOp cua chit s& him dtrqc ghi nhan theo so von thuc to da gop cua cac c6 (long.
Thong du van ca phan Thong du von c6 phan dugc ghi nhan theo s6 chenh Lech girra gia phat hanh va menh gia c6 phieu khi phat hanh lan diu hoac plat hanh b6 sung, chenh Lech girra gia tai phat hanh va is tri so sach cua c6 phieu quy va ciu phin von cita trai phieu chuyen dOi khi dao hart. Chi phi ttIrc tiep lien quan den viec phat hanh b6 sung co phieu va tai phat hanh c6 phieu quy dugc ghi giam thing du vim co phin.
Van kit& caa cha so• htru V6n khac dugc hinh thanh do b6 sung tir ket qua hoat dOng kinh doanh, dinh gia lai tai san va gia tri con 10 giix'a gia tri hqp 1S, cua cac tai san dugc tang, bieu, tai trq sau khi trir cac khoin thue phai nOp (neu c6) lien quan den cac tai san nay.
16. Phan phOi nhupn Lqi nhuan sau thue thu nhap doanh nghiep dugc phan phOi cho cac co dOng sau khi da trich lap cac quS", theo Dieu le cila Cong ty cling nhu cac quy dinh cua phap lust va da dugc Dai hOi dOng c6 &Mg phe duyet.
Viec phan phi lqi nhuan cho cac co clang dugc can nhic den cac khoan nwc phi tien to nom trong lgi nhuan sau thue chtra phan phOi c6 the anh huerng den luOng tien va kha nang chi tra co tirc nhu lai do dinh gia lai tai san mang di g6p von, lai do dinh gia lai cac khoan mpc tien te, cac cong cu tai chinh va cac khoan muc phi tien to khac.
CO tire dugc ghi nhan la nq phai tra khi dtrqc Dai hqi &mg co dOng phe duyet.
17. Ghi nh(in doanh thu va thu nh4p Doanh thu cung cap dick vu Doanh thu cung cap dich vu dugc ghi nhan khi ding thai thOa man cac dieu kien sau: • Doanh thu dtrqc xac dinh tucmg doi chic chin..K.hi hop d6ng quy dinh ngtrai mua dugc quyen tra
lai dich da mua theo nhiIng dieu kien cu the, doanh thu chi dugc ghi nhan khi nhang dieu kien cv the do khong con ton tai va nguOi mua kh8ng dugc quyen tra lai dich vp da cung cap.
• Cong ty da hoac se thu duct Iqi ich kinh to tir giao dich cung cap dich vu do. • Xac dinh dugc phan cong viec da hoan thanh vao thOi diem boo cao. • Xac dinh dugc chi phi pith sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich vu
do.
Truing hop dich vu dugc thirc hien trong nhieu kY thi doanh thu dugc ghi nhan trong IcY dugc can dr vao ket qua phin cong viec da hoan thanh vao ngay ket thim IcY ke toan.
Doanh thu cho thue tai san hogt d'Ong Doanh thu cho thue tai san hoat dOng dugc ghi nhan theo phtrcmg ?hap dung thing trong suOt thai gian cho thue. Tien cho thue nhan trtrac cua nhieu ky dugc phan bo vao doanh thu phu hop vii thai gian cho thue.
Tan Itii Tien lai dugc ghi nhan tren co ser thai gian va lai suit th,rc to tirng kY.
Ca tire va nhu(E, claw chia CO tire va lqi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan.c6 tire hoac lqi nhuan tir viec von. CO tirc dugc nhan bang co phieu chi dugc theo dOi so hrqng co phieu tang them, khong ghi nhan gia tri c6 phieu nhan dugc.
Ban thuyit minh nay la mat ba phdn hop thanh va phai &toy doc cling vat Bcio cao tai chinh gar; nien d'{3 23
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Pindmg Ben Nghd, Quan 1, TP. HO Chf Minh, ViOt Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thang diu cua nam tai chinh ket thiic ngay 31 Mang 12 nam 2019 Ban thuyet minh Bao cao tai chinh gift nien (10 theo)
18. Chi phi di vay Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan truc tiep den cac khoan vay. 0
‘.( 11
al Chi phi di vay duce ghi nhan vao chi phi khi phat sinh. Tnrong hop chi phi di vay lien quan truc tiep den viec dAu tu xay dung hoc san xuat tai san der dang can co mOt thai gian dit dai (tren 12 thang) de c6 the dim vao sir dung theo mvc dich djnh fru& hoc ban thi chi phi di vay nay &roc tinh vao gia tri cua tai san do. Doi vai khoan vay rieng phut vu viec xay dung tai san c6 djnh, iai vay dugc von hoa ke ca khi thOi gian xay dung dtrai 12 thang. Cac khoan thu nhap phat sinh tir viec du tu tam thai cac khoan vay &roc ghi giam nguyen gia tai san c6 lien quan.
D6i v6i cac khoan von vay chung trong dO c6 sir dung cho mvc dich du tu xay dung hoc san xuat tai san dog dang thi chi phi di vay von h6a dugc xac djnh theo ty le von He doi vii chi phi 1uy ke binh quan gia quyen phat sinh cho viec du tu xay dung ca ban hoc san xuat tai san do. Ty le On hoa dugc tinh theo ty le lai suit binh quan gia quyen cua cac khoan vay chtra tra trong kY, ngoai trir cac khoan vay rieng biet phut vu cho mvc dich hinh thanh mot tai san cu the.
19. Cac khoan chi phi Chi phi la nhung khoan lam 4iam Igi ich kinh to dtroc ghi nhan tai thai diem giao dich phat sinh hoc khi c6 kha I- ang tuang doi chic chin se phat sinh trong Wang lai khong phan biet da chi tien hay chua.
Cac khoan chi phi va khoan doanh thu do no tao ra phai dugc ghi nhan d6ng thai theo nguyen tic phit hop. Trong truing hop nguyen tic pha hop xung dQt vai nguyen tic than tong, chi phi dirge ghi nhan can cu vao ban chat va quy dinh cita cac chuAn muc ke toan de dam bao phan anh giao dich mOt cach trung thuc, hgp
20. Thue thu nh4p doanh nghib Chi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien hanh va thue thu nhap hodn lai.
Thui thu nh'elp hi0 hanh Thue thu nhap hien hanh la khoan thue dugc tinh clua ten thu nhap tinh thue. Thu nhap tinh thue chenh lech so vai lgi nhuan ke toan la do dieu chinh cac khoin chenh lech tam thai giira thue va ke toan, cac chi phi khong dugc trir cung nhtr dieu chinh cac khoan thu nhap kh6ng phai chiu thue va cac khoan to dugc chuyen.
Thui thu nhfip halt /pi Thue thu nhap hodn lai la khoan thue thu nhap doanh nghiep se phai nOp hoc se dugc hoan lai do chenh Lech tam thai gicia gia tri ghi sO cua tai san va ng phai tra cho mvc dich lap Bao cao tai chinh va ca so tinh thue thu nhap. Thue thu nhap hart lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chiu thue. Tai san thue thu nhap hart lai chi dime ghi nhan khi chic chin trong tuong lai se c6 lgi nhuan tinh thue de sir dung nhang chenh lech tam thOi dugc khau trir nay.
Gia tri ghi sO cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thus Icy ke toan va se &roc ghi giam den mire dam bao chic chin co du Igi nhuan tinh thue cho phep Igi ich cita mOt phAn hoc toan b0 tai san thue thu nhap hoin lai dugc sir dung. Cac tai san thue thu nhap doanh nghi0 hoan lai,chtra,dtrqc ghi nhan tntqc day dugc xem xet lai vao ngay ket tit& Icy ke toan va &roc ghi nhan khi chic ch in c6 du Igi nhuan tinh thue de c6 the sir dung cac tai san thue thu nhap hoan lai chua ghi nhan nay.
Bcin thuyift minh nay la mOt bq phdn hop thanh va phai dugc dpc citng veri Bcio cao tai chinh gal nien ctO 24
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHiNH GICIA MEN DO 6 thang dau oh ram tai chinh ket thuc ngay 31 thang 12 nam 2019 Ban thuyet minh Bao cao tai chinh gift nien (ti6p theo)
Tai sin thus thu nhap hoan loi vi thue thu nhap ham loi phai tra duqc xac dinh theo thue suit du tinh se ap dung cho nam tai san duqc thu hei hay nq phai tra duac thanh toan clua tren cac mire thue suit c6 hiau luc tai ngiy ket thiic kS, ke toan. Thus thu nhap hoar' lai duac ghi nhan vac) Bao cao ket qui hoot dOng kinh doanh va chi ghi tmc tiep vao von chi ser hiru khi khoan thue do lien quan den cac khoan muc duqc ghi thing vao von chu se. hati.
Tai san thue thu nhap hoan loi va thue thu nhap hoan lai phai tra &lac bu trir khi: • Cong ty co quyen hqp phap duqc bu trir gii-ra tai san thue thu nhap hian hanh vai thue thu nhap
hian hinh phai nOp; vi Li • Cac tai san thue thu nhap hoar' lai vi thue thu nhap hoan loi phai tra nay lien quan den thue thu
nhap doanh nghiap duqc quan Iy beri ding mOt ca quan thue: - DOi vbi ding mOt don vi chin thue; hoac
Cong ty du dinh thanh toan thue thu nhap hian hinh phai tra va tai san thue thu nhap hian hanh tren Ca sa thuAn hoac thu hei tai san dOng tHri vai viac thanh toan nq phai tra trong tirng kj/ tuang lai khi cac khoan trpng yeu cua thue thu nhap hoan lai phai tra hoac tai san thue thu nhap hoAn loi duqc thanh toan hoac thu hOi.
21. Ben lien quan Cac ben duqc coi la lien quan neu mOt ben co kha nang kiem soat hoac co anh huang clang ke dei vai ben kia trong viac ra quyet dinh cac chinh sach tai chinh va hoot Ong. Cac ben ding duqc xem la ben lien quan neu cung chiu su kiem soat chung hay chiu anh huang clang ke chung.
Trong viac xem xet mei quan ha cua cac ben lien quan, ban chit dm mOi quan ha dupe chii tang nhieu han hinh thirc phip1St.
22. Bao cao theo b0 pl4n BO phan theo linh vuc kinh doanh la mOt phin c6 the xac dinh rieng bit tham gia vao qua trinh san xuit hoac cung dip san phim, dich vu va co rui ro va lqi ich kinh to khac vii cac be) phan kinh doanh khac.
BO phan theo khu vuc dia ly la It* phin co the xac dinh rieng bit tham gia vac, qua trinh san xuAt hoac cung cap san phim, dich vu trong pham vi mOt moi twang kinh to cu the va co rui ro va lqi ich kinh to khac \fed cac bq phan kinh doanh trong cac rnoi truing kinh to khac.
Thong tin bO phan ducrc lap va trinh bay phi' hqp vbi chinh sach ke toan Alp dung cho viac lap va trinh bay Bao cao tai chinh giaa nien ctO cua Cong ty.
V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI ICE TOAN GIfiA MEN DO
1. Tien va cac khoin twang dining tien So cutii ky SO dau tam
Tien mat 2.615.864.788 2.515.324.364 Tien giri ngan hang 24.451.592.122 40.554.953.065 Cac khoan ttrcmg ducrng tien (Tien giri ngfin hang c6 ky hon gOc khong qua 03 thing) 2.000.000.000 COng 29.067.456.910 43.070.277.429
Ban thuyiit mink nay la mOt 60 phem Ivp thank va phai ditvc cicic cling voi &Jo cao tai chinh girta nien de) 25
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phtrtmg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHI/NTH GICA NIEN DQ 6 thing dau cha nam tai chfnh ket tit& ngay 31 thing 12 nam 2019 Ban thuyet minh 13go cao tai chfnh Oita nien itO (tiep theo)
2. Cic khoin dau to tai chfnh Cac khoin dau to tai chfnh cua Cong ty bao gom chting khoan kinh doanh va du to gop von vao dam vi khac. Thong tin ye cac khoan dAu to tai chfnh cita Cong ty nhtr sau:
2a. Chkng khodn kinh doanh
C$ phi& Ngin hang Thucmg mai Co Olin Qu6c
Gig g6c
S6 cu6i kJ, Gig trj hcrp If D‘r phong
SO dAu nAm Gig trj
Gig g6c hqp If Dkr pheng
Dan 94.971.030.000 56.818.947.456 (38.152.082.544) 94.971.030.00062.645.063.159 (32.325.966.841) Cong ty C6 phAn Thep Thu Dirc 31.488.264.362 14.956.109.199 (16.532.155.163) 31.488.264.362 16.519.218.000 (14.969.046.362) Cling ty C6 phan Khoing san Mangan 14.234.321.100 - (14.234.321.100) 14.234.321.100 - (14.234.321.100) Cac c6 phieu khac 650.218 339.800 (362.768) 650.218 365.900 (352.768) COng 140.694.265.680 71.775396.455 (68.918.921.575) 140.694.265.680 79.164.647.059 (61.529.687.071)
Tinh hinh Wen &Ong du phong giam gia ch(rng khoan kinh doanh nhu sau: Iqr nay Ky tru&c
S6 du nam (61.529.687.071) (74.153.531.152) TrichlAp du phong b6 sung (7.389.234.504) Hoan nhAp du phong 3.689.740.500 SO cu6i ky (68.918.921.575) (70.463.790.652)
Cong ty da dung co phieu cua Cong ty trong Ngan hang Thtrang mai CO phAn Qu6c Dan de dam bao cho khoan vay tai Ngan hang Thucmg mai CO phAn Phircmg Wing — Chi nitanh Tan Binh (xem thuyet minh so V.21b).
2b. D u tw gop van veto dog of khdc SO cutoi
Gia g6c Dkr phong S6 (du nam
Gig g6c Du phong Dau to veto cong ty con 3.533.829.388.483 (394.654.698.235) 3.394.681.888.483 (373.669.542.700) Cong ty Co phan Hoa Sen Thai Binh Duong 821.547.894.800 (106.596.850.375) 821.547.894.800 (86.537.815.310) Cong ty Co Phan Hon NgQc Thai Binh Ducrng 586.721.892.380 (161.748.617.670) 586.721.892.380 (158.712.498.700) C6ng ty Co phan Cang Nam Hai 424.383.000.000 424.383.000.000 COng ty Co phan Cang Nam Dinh VO 360.000.000.000 360.000.000.000 (31.017.920.515) Cong ty Co phan Cang Nam Hai Dinh Vfl 338.625.450.000 338.625.450.000 COng ty TNHH Cang Phudrc Long (I) 300.000.000.000 200.000.000.000 Ong ty Co Oki Niem Kieu Hanh Thai Binh Duang 298.040.195.550 (116.768.750.160) 258.592.695.550 (81.556.853.689) Cong ty TNHH MTV Cang nghi'ep Cao su Thai Binh Ducrng 86.500.000.000 (9.525.160.907) 85.800.000.000 (9.460.093.395) Cong ty Co phan ICD Nam Hai 78.000.000.000 (15.319.123) 78.000.000.000 (5.384.361.091)
Ban thuyit minh nay la mot b(3 ph4n h9p thanh va phai duqc dpc cang voi &Jo cho tai chink gigia nien dO 26
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH GICTA NIEN DO 6 thang dau cud nam tai chfnh ket thuc ngay 31 thang 12 nam 2019 Ban thuyet minh Blo cgo tai chfnh gifts nien (16 (tiep theo)
S6 cu6i Gil g6c Dy• phOng
S6 diu Gil Dy phong
Cong ty C6 phan Gemadept Wing Tau 67.200.000.000 67.200.000.000 Cong ty C6 phan Dau to Xay dung Phat trien Ha tang Gemadept 60.000.000.000 60.000.000.000 Cong ty a plan Cang qu$c to Gemadept — Dung Quit 41.730.000.000 41.730.000.000 C6ng ty TNHH Dich vp Van tai T6ng hcrp V.N.M 35.000.000.000 35.000.000.000 Cong ty C6 phan Dich vu Van tai Tnrting Th9 27.600.000.000 27.600.000.000 C6ng ty TNHH MTV Van tai Hang hai Thai Binh Duong 3.500.000.000 3.500.000.000 Cong ty a phan Cang qu6c to Gemadept Nhcm H6i 2.343.651.753 2.343.651.753 COng ty TNHH Thiet bi va Dich vp Hang hal Thai Binh Dircmg 1.000.000.000 1.000.000.000 Cac cong ty con khac (") 1.637.304.000 2.637.304.000 (1.000.000.000) D4u to vdo cong ty lion doanh, lien kit 1.807.852.948.941 (116.374.379.442) 1.807.852.948.941 (121.603.440.229) Cong ty a plan Cang Cai Mep Gemadept — Terminal Link 834.150.000.000 (86.624.294.962) 834.150.000.000 (80.767.976.488) Gang ty a phan Dich Hang hoa Sli Gen 393.773.440.000 - 393.773.440.000 Cong ty TNHH CJ Gemadept Logistics Holdings 131.555.876.205 - 131.555.876.205 C6ng ty TNHH Tiep van "K" Line — Gemadept 108.001.500.000 - 108.001.500.000 Cong ty TNHH CJ Gemadept Shipping Holdings 104.620.023.000 (82.040.906) 104.620.023.000 (11.712.456.929) Cong ty TNHH Golden Globe 94.992.157.496 (905.138.570) 94.992.157.496 (626.134.604) Ging TNHH Thuang mai Qua Clu Vang 62.538.064.097 62.538.064.097 Cong ty C6 phan Lien hqp Thuc pham 49.825.280.000 (10.008.296.861) 49.825.280.000 (9.742.264.065) Cac cong ty lien ket khlc 28.396.608.143 (18.754.608.143) 28.396.608.143 (18.754.608.143) Thin isr Op von vdo don vi khdc 186.457.032.000 (8.017.080.862) 186.457.032.000 (9.414.111.561) Ngan hang Thircmg mai C6 plan Hang Hai Viet Nam 165.581.032.000 165.581.032.000 Cong ty C6 phan ChUng kholn Cong nghiep Viet Nam (iii) 15.876.000.000 (4.511.430.000) 15.876.000.000 (6.246.822.728) Cong ty C6 phan Quin 1y Quy Tri Tue Viet Nam 5.000.000.000 (3.505.650.862) 5.000.000.000 (3.167.288.833) ging 5.528.139.369.424 (519.046.158.539) 5.388.991.869.424 (504.687.094.490)
(i) Tang do g6p von bO sung.
Giam do gill the cong ty con.
(Ho Cong ty CO phan Chirng Ichoan Cong nghiep Viet Nam dang hoan tat cac this tic giai the.
4491
NG 11041 N V
T.P
Ban thuyit minh nay la mOt be; pkin hgp thanh va phai duvr dQc cling voi Belo cid° tai chfnh giiia Men d()
27
CoNG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI ClifINTH OW- A NIEN DO 6 thing diu cua nam tai chinh ket thic ngay 31 thing 12 nam 2019 Ban thuyet minh Bao can tai chinh gifra nien theo)
tri hqp DM va i cac khoin dAu ttr ce gia niem yet, gia trj hqp 1S, duqc xac djnh theo gia niem yet tai ngay ket that IcS, ke toan. Cong ty chua xac djnh gia trj NT IS, dm cac khoan dAu to khong co gia niem yet do chtra có httong din cn the ye yiec xac djnh gia trj hop Is,.
TInh hinh hogt dOng cera cac ding ty con va cong ty lien doanh, lien kit Cac cong ty con va cong ty lien doanh, lien ket Bang host Ong kinh doanh binh thuong.
Dv pining cho cac khoan ddu to Op van vac) don vi khac Tinh hinh Wen dung dir phong cho cac khoan dAu to gbp von vao din vj khic nhu sau:
Kk nay 1(3, trtrov SO Au nam (504.687.094.490) (474.089.068.995) Trich lap dir phong be sung (15.359.064.049) (18.246.539.197) Xoa dg phong do giai the cong ty con 1.000.000.000 15.207.300.000 SO caul ick (519.046.158.539) (477.128.308.192)
Giao djch vii cac cong ty con va cong ty lien doanh, lien kit Cac giao djch tr9ng yeu gia C6ng ty vii cac cong ty con va cong ty lien doanh, lien ket dtrqc trinh bay O. thuyet minh se VIII. 1 b.
Khoan ddu tie gop von vim don vj khac cluvrc ser dung cid cam co, thi clap, bao lanh COng ty dA dung 8.530.000 co phAn cua C8ng ty trong COng ty CO phAn Djch vg Hang hoa Sai Gen de dam bao cho khoan vay tai Ngan hang Thuang mai CO phan A Chau — Chi nhanh Sai Gan (xem thuyet minh so V.21b).
Cong ty dA dung co phAn cua Cong ty trong Ngfin hang Thuang mai CO phAn Hang Hai Viet Nam de dam bao cho khoan vay tai Ngan hang Thuang mai CO phAn Phucmg Dong — Chi nhanh Tan Binh (xem thuyet minh se V.21b).
3. Phil thu ngin han can khach hang SO cuiii ick SO dill nam
Phai thu cac ben lien quan 32.737.110.274 53.752.411.415 Cong ty TNHH MTV Van tai bien Gemadept 15.114.738.350 20.662.956.601 Cong ty TNHH Thiet bj va Djch viii Hang hai Thai Binh Throng 6.401.139.914 6.403.258.406 Cong ty TNHH MTV Tiep van Gemadept 3.367.058.909 3.691.392.506 Cong ty CO phAn ICD Nam Hai 3.803.090.909 2.156.000.000 Cong ty TNHH MTV Gemadept Hai Pheng 2.209.600.000 4.130.800.000 C6ng ty CO phAn Cang Nam Hai Dinh Vu 954.082.192 1.412.903.226 Cong ty CO phin Djch vu \Pin tai Tnrong Th9 712.800.000 2.336.800.000 COng ty CO phAn Cang QuOc to Gemadept — Dung QuAt 174.600.000 Cong ty TNHH Cang Phuck Long 11.419.893.476 Cong ty CO phAn Cang Nam Dinh Vu 1.538.407.200 Phai thu cac khcich hang khac 26.086.314.716 43.455.735.059 Cong ty INHE Hyosung Viet Nam 16.806.567.523 Cac khach hang khac 26.086.314.716 26.649.167.536 COng 58.823.424.990 97.208.146.474
Quyen doi nci cua toan b0 khoan phai thu eta duqc the chAp de dam bao cho khoan vay tai Ngan hang Thuang mai Co phAn Cling Thucfng Viet Nam — Chi nhanh 1 TP. He Chi Minh (xem thuyet minh so V.21a).
Ban thuyit minh nay la mgt'bq ph4n h9p thanh va phai duvc cl9c ding voi Bcio ccio tai chinh gilka nien c10 28
CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phutmg Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIUA MEN DO 6 thang deu cua nam tai chinh ket thfic ngay 31 thang 12 nim 2019 Ban thuyet minh Ban cao tai chinh gift Men do (tiep theo)
4. Trit try& cho nguiri bin ngin han SO cuOi ky SO dau nam
COng ty CO phAn Bong Sen Vang 26.080.800.000 26.080.800.000 COng ty CO phAn Hang hai Ngfin Ha 10.783.853.004 10.783.853.004
Cac nha cung cap khac 2.580.223.689 5.216.910.805
ging 39.444.876.693 42.081.563.809
5. Phil thu ve cho vay ngin han SO cuoi Icy SO diu nam
Cho cdc ben lien quan vay 101.075.460.000 145.345.000.000 Cong ty CO phAn ICD Nam Hai 86.000.000.000 86.000.000.000 Cong ty TNHH CJ Gemadept Logistics Holdings 10.000.000.000 4.000.000.000 Cong ty TNHH CJ Gemadept Shipping Holdings 2.785.460.000 C6ng ty CO' phAn Du ljch Minh Dam 2.290.000.000 2.110.000.000 Cong ty TNHH Cang Phuerc Long 30.000.000.000 COng ty CO phAn Cang Nam Hai Dinh WI 15.000.000.000 Cong ty CO phAn Mekong Logistics 8.000.000.000 Cong ty TNHH Dich vu Tin h9c Vi Tin 235.000.000 Cho to char khdc vay 11.000.000.000 11.000.000.000 gong 112.075.460.000 156.345.000.000
6. Phai thu nein kan/diti han khac 6a. Phai thu ngiin kin khac
SO cuOi ky SO dau nam Phai thu cdc ben lien quan 300.477.770.348 290.666.367.914 Cong ty CO phAn Hon Ngoc Thai Binh Ducmg — Chi 110 86.169.890.925 85.632.602.850 Cong ty CO phAn Cang Nam Hai Dinh VO — CO tire duqc chia 54.857.322.900 1.367.178 Cong ty TNHH Cang Phan Long — Chi h0, lqi nhuan ducic chia, lai cho vay 52.637.967.486 82.396.026.076 Cong ty CO phAn Cang quOc t6 Gemadept Dung QuAt — CO tirc duqc chia 37.000.000.000 38.800.000.000 Cong ty TNHH Golden Globe — Chi h0 26.200.245.750 26.036.881.500 Cong ty TNHH MTV VAn tai bien Gemadept — Lqi nhuAn duqc chia, nha thu h0 24.996.540.037 31.478.017.357 Cong ty TNHH Thiet bit va Dich vu Hang hai Thai Binh Duang — Lqi nhuAn cluqc chia, chi hi) 8.012.871.954 8.000.000.000 Cong ty CO phAn ICD Nam Hai — Chi h0,1Ai cho vay 4.563.468.697 3.456.724.105 Cong ty TNHH MTV Gemadept Hai Phong — Chi h0, lqi nhuAn duqc chia 3.092.203.856 9.132.443.155 Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Duang — Chi h0 cling ty Co phAn DAu ttr Xay dLrng Phat trien Ha tang Gemadept — Chi h0
889.369.786
785.197.000
773.782.948
556.981.000 Cong ty TNHH MTV Tiep van Gemadept — Chi h0 579.715.409 327.961.655 Cong ty CO phAn Mekong Logistics — LAi cho vay 139.835.617 82.328.766
C
Ban thuyeft minh nay la mOt by phan hyp thanh va phiti ducrc dpc cung vai Bao ccio tai chinh et-iv Men c10 29
I
I
I
I
1
1
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Piloting Ben Nghe, Quin 1, TP. HO Chi Minh, Vitt Nam BAO CAO TAI CHINH GIDA NIEN DO 6 thang dau cita nam tai chinh ket thtic ngay 31 thang 12 nam 2019 Ban thuyet minh BM) cao tai chinh giOra nien dij (ti6p theo)
Si) cuoi ky St) du nam Cong ty TNHH CJ Gemadept Shipping Holdings — Lai cho vay Cong TNHH Djch vu Van tai TOng hop V.N.M —
46.258.709
Loi nhuan duqc chia 1.983.150.686 Cong ty CO phan Van tai va Djch vv Dien ivy - Co tire duce chia 1.072.446.000 Cong ty TNH1-1Dich vv Tin hoc Vi Tin — Chi hp 424.500.451 Cong ty CO phan Cang Nam Dinh Vu — Chi hO 4.271.965 Cac ben lien quan khac 506.882.222 506.882.222 Phtii thu cdc to char va cd nhan khdc 76.275.301.510 75.200.630.173 Cong ty TNHH Song Hang — Gop von hop tic thvc hien du an Cang tong hcfp Le Chan 19.000.000.000 19.000.000.000 Tam ang 31.267.186.008 31.562.880.969 Cac khoin chi hp a thuc hien djch vit dai ly 10.676.259.678 2.722.178.104 Cac khoin dot coc ngan han 1.434.086.175 6.389.443.118 Cac khoan phai thu ngan han }chic 13.897.769.649 15.526.127.982 Cong 376.753.071.858 365.866.998.087
6b. Phdi thu dai hgn khdc S6 add kjr
Gia trI Di! phong
18.000.000.000 - 18.000.000.000 4.467.369.443
22.467.369.443 - 18.000.000.000
Cong ty CO phan DA' to Xay ch,mg Phat trien Ha tang Mat Trod Dong Dtrong — GOp von hop tic thvc hien du an Khu dich vv hau can logistics Cac khoan d4t CQc dai han Cong
St) (tau nam Gia Dg phimg
7. Nq min
Ben lien quan Cong ty C6 phAn Du ljch Minh Dam — Cho vay va IAi vay clic 16 cluk va cd nhan kluic Ba Nguy8n Thj Hong Linh — Phai thu vo kinh doanh chirng khoan Penex Container Lines Pte. Ltd — Phai thu tien ban hang Phai thu cac t6 chirc va ca nhAn khic Cijng
SS cu6i kj,
Gia gtic Gia trj da
lip chr phong Thei gian qua hgn
SO d6u nam
Gia g6c Gig tri di
lAp dtr phong 2.496.882.222 (2.496.882.222) 2.266.882.222 (2.266.882.222)
2.496.882.222 (2.496.882.222) 2.266.882.222 (2.266.882.222)
7.170.627.887 (7.170.627.887) 7.170.627.887 (7.170.627.887)
Tren 03 3.000.000.000 (3.000.000.000) ram 3.000.000.000 (3.000.000.000)
Tren 03 2.792.724.771 (2.792.724.771) nam 2.792.724.771 (2.792.724.771)
Tren 03 1.377.903.116 (1.377.903.116) nam 1.377.903.116 (1.377.903.116) 9.667.510.109 (9.667.510.109) 9.437.510.109 (9.437.510.109)
Tren 03 ram
Tren 03 ram
Tren 03 ram
Thoi gian qua han
Ban thuyet minh nay lit mOt 6'0 pluin hop thanh viz phai diem dpc ming vdi Bao oda tai chinh gii a nien (10
30
1
I I II II 1 I I I 1 I
I I I I 1 I I I I I I
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le 'mann Ton, Phtrang Ben Nghd, Quan 1, TP. HO Chi Minh, Vitt Nam BAO CAO TAI CHINH GICTA NIEN DO 6 than du dm nam tai chinh ket thfic ngay 31 than 12 nam 2019 Ban thuykt minh Ban cao tai chinh giOa nien di) (tiep theo)
Tinh hinh bien Ong d‘r phong nq phai thu ngin han kilo doi nhu sau: lq nay IC37 truirc
8.
SO dAu nam Trich14 du phong bO sung X6a nq SO cuOi kjt
Hang ton kho
SO cad Gil gtic
(9.437.510.109) (153.153.951.083)
(230.000.000) (370.941.795) 142.830.510.867
(9.667.510.109) (10.694.382.011)
kk SO dttu nam Du phong Gil Ow Du phong
Nhien lieu ten tau 1.911.439.061 1.152.441.000 Hang hoa 712.539.312 COng 2.623.978.373 1.152.441.000
9. Chi phi tra truck ngin h3n/dai hip 9a. Chi phi Ira trwor nvin hgn
SO cutii icS, SO dliu nam Chi phi bao hiem 1.078.227.449 1.358.469.357 Cac chi phi tra tnrac ng'in han khac 297.299.774 195.828.218 C§ng 1.375.527.223 1.554.297.575
i
9b. Chi phi &a &trot did hgn So cuoi k3, SO dliu tam
Chi phi tai thue tai chinh container 44.308.089.797 49.467.126.156 Cac chi phi tra tnroc dai hp khac 6.608.463.763 3.704.322.322 COng 50.916.553.560 53.171.448.478
10. Tli san co dinh ham hinh
Nguyen gia SO dau nam Mua sim mai Diu to xdy dkrng ccr ban hoan thanh Thanh ly Anh huang cua ty gid khi chuytn di bdo cao S6 cuiii ky
Nha cfra, Nit kien frac
May mac va thiet IA
Plumng tier) v#n tai,
truyen din
Thiet bj, dyng cy quill 1y COng
6.051.904.132 -
4.474.472.564 207.318.438
685.343.582.031 -
65.354.128.198 (374.545.455)
27.120.894
9.468.559.441 76.800.000
912.050
705.338.518.168 284.118.438
65.354.128.198 (374.545.455)
28.032.944 6.051.904.132 4.681.791.002 750.350.285.668 9.546.271.491 770.630.252.293
Trong do: Da khan hao h6t nhung van con set dung Chi thanh lr
6.051.904.132 4.378.108.928 112.622.676.274 5.483.938.939 128.536.628.273
Bcin thuyit minh nay is mOt bO phOn hop thanh va phai fluor floc cling voi Bcio cao tai chinh ghia nien dei
31
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Qudn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GICA NIEN 6 than dau cua nam tai chinh ket thirc ngay 31 than 12 nam 2019 Ban thuyit minh Bao ego tai chinh &Fa nien d (tiep theo)
Gia trj hao mon
Nha eira, vet kien true va
May mde thiet bj
Pinning tien ven tai,
truyen din
Thi6t bj, ding cy quan ly gong
S6 dau nam 6.051.904.132 4.405.792.263 199.352.046.858 5.867.990.968 215.677.734.221 Khali hao tong kY 25.002.179 30.104.052.298 414.767.715 30.543.822.192 Thanh ly (374.545.455) (374.545.455) Anh Mein cua ty gia khi chuyen bao ego 3.812.569 912.050 4.724.619
S6 eu6i ky 6.051.904.132 4.430.794.442 229.085.366.270 6.283.670.733 245.851.735.577
Gid trj cdn 14i S6 du nam 68.680.301 485.991.535.173 3.600.568.473 489.660.783.947
S6 cu6i kj' 250.996.560 521.264.919.398 3.262.600.758 524.778.516.716
Trong do: Tam thii chua sir dung Dang chb thanh1y
MOt so tai san c6 dinh htru hinh co gia trj con lai theo so sach la 380.854.077.668 VND da duce the chap a dam bao cho cac khoan vay tai Ngan hang Thucrng mai CO phan Phtrcmg Deng — Chi nhanh Tan Binh va Ngan hang Thucrng mai CO ph'an Ngoai Thtrang Viet Nam — Chi nharth TP. HO Chi Minh (xem thuyet minh so V.2 lb).
11. TM san c6 dinh thue tai chinh
Thiet bi va phtrang tien
van tai
4498
NG 1 UEMH ".N VA'
& I
T.p
NfuTen gia So dau nam Thue tai chinh trong kY SO cuOi ky
259.292.255.153 446.634.407
259.738.889.560
hao mon SO du Warn Khau hao trong ky SO cuOi ky
55.820.832.735 22.019.707.799
77.840.540.534
Gia tri con 14i SO au nam
SO cuOi 1c3r
203.471.422.4 1 8
181.898.349.026
Ban thuyit minh nay ta m'Ot b(5 ph4n hop thanh va phai cluov doe cling veri Bao cbo tai chinh gia Wien do 32
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phuang Ben Nghe, Quin 1, TP. HO Chi Minh, ViOt Nam BAO CAO TAI CHINH OLGA NIEN DO 6 thing diu cua nam tai chinhk6t thdc ngay 31 thing 12 nam 2019 Bin thuyit minh Bio coo tai chinh gifra nien theo)
12. Thi sin co dinh vo hinh
Quyen sir dung Mit
Chtrcrng trinh phAn mem may tinh CAng
Nu Ten gii ,0
So dau nom 1.271.530.010 18.191.423.284 19.462.953.294 SO cuOi ky 1.271.530.010 18.191.423.284 19.462.953.294 Trong do: DA khAu hao het nhung
n con sir dung 8.643.289.495 8.643.289.495
Gia tri hao men SO au nom 10.968.194.673 10.968.194.673 KhAu hao trong ky 596.758.362 596.758.362 SO cuOi ky 11.564.953.035 11.564.953.035
Gia tri con lai S6 du nom 1.271.530.010 7.223.228.611 8.494.758.621 SO cu6i ky 1.271.530.010 6.626.470.249 7.898.000.259 Trong do: Tarn thai khong sir dung Dang cha thanh 1Y
13. Chi phi xay dyng ca bin do' dang Chi phi mua sam tai san c6 dinh. Chi tiet phit sink trong ky nhu sau:
Chi phi mua du, xe nang, SO dttu nom
Chi phi Oat sinh trong ky
Ket chuyen vac) TSCD trong ky SO cuoi 14
'S.
101 (king tau 56.679.122.572 24.514.900.426 (65.354.128.198) 15.839.894.800 (UV PhAn mem ORC 1.355.175.442 1.355.175.442 PhA'n mem HR 2.585.688.000 658.066.500 3.243.754.500 PhAn mem E — Office 476.910.000 476.910.000 953.820.000 CAng 61.096.896.014 25.649.876.926 (65.354.128.198) 21.392.644.742
14. Thi san thud thu nhAp hoAn lai Tai san thud thu nhap hoan lai lien quan den cac khoan chenh lgch tam thOi duqc khAu trir. Chi tiet phat sinh trong ky nhu sau:
K3, nay Kj, trithc SO dAu nom 11.987.696.328 11.730.007.241 Ghi nhan vao ket qua kinh doanh trong ky 394.262.453 123.690.761 SO mill 1c3r 12.381.958.781 11.853.698.002
Thud silk thus thu nhap doanh nghiep sir dung de xac dinh gia tri tai san thud thu nhap hoan lai la 20%.
Ban thuyit minh nay is m9't by phem h9p thanh va phai duvc doc cling vai ado cat) tat chinh gat nien dO
33
S6 cu6i k3, Phii nep Thai thu
- - 5.155.481.898 - 1.182.731.585
193.708.959 313.668.403
193.708.959 6.651.881.
CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtkw Ben Nghe, Quart 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thang deu dm nam tai chinh ket thfic ngay 31 thang 12 nam 2019 Ban thuyet minh Bao ego tai chfnh gifht nien de (tiep theo)
15. Phai tra nguiri ban ngin h3n SO cuOi Ick SO dim nam
Ph& tra cac ben lien quan 14.767.692.229 14.414.837.185 COng ty TNHH MTV VAn tai bien Gemadept 13.075.666.001 12.981.527.205 Cong ty TNHH MTV Tiep van Gemadept 1.689.701.228 1.423.841.601 Cong ty TNHH Thiet bj va Dich vv Hang hai Thai Binh Ducmg 2.325.000 9.468.379 Phai tra cdc nha cung cap khdc 12.762.622.028 31.670.311.287 Cong ty CO phAn Unico Vina 15.513.474.880 Cac nha cung cap khdc 12.762.622.028 16.156.836.407 COng 27.530.314.257 46.085.148.472
Cong ty khong c6 nq phai tra ngutti ban qua han chua thanh toan.
16. Thue va cac khofin phai Op Nhi mr6v 16a. Thui va cdc khoan phai
Thue GTGT hang ban nOi dja Thue GTGT hang
nep Nha ntr 'tic phdt sinh tgi Viet Nam SO din nim SO phat sinh trong 14
Phil Op Phai thu S6 phai nib Se da dug nep
nh§ro khiu 2.015.510.107 (2.015.510.107)
Thue xuit, nh§p khiu - 51.000.552 (51.000.552) Thue thu nhap doanh nghiep 10.461.532.737 - 57.478.052 (15.674.492.687) Thue thu nhap ca nhan - 1.317.603.949 5.982.240.789 (5.847.368.425) Thue nha thAu 262.458.556 - 3.371.034.531 (3.439.784.128) Cac loai thue khdc - 313.668.403 151.426.932 (151.426.932)
Cong 10.723.991.293 1.631.272.352 11.628.690.963 (27.179.582.831)
Thui gid tri gia tang Cong ty nOp thue gia tri gia tang theo phuang phap khAu trir yeti thue suAt 10%.
Thui xuat, nhap khau Cong ty ke khai va nOp theo thong bao dm Hai quan.
Thui thu nl& doanh nghiep C8ng ty phai nOp thue thu nhAp doanh nghiep cho cac khoan thu nhAp tinh thue vai thue suAt 20%.
Viec xac dinh thue thu nhAp doanh nghiep phai nap dm Cong ty dirge can cir vao cac quy dinh hien hanh ye thue. Tuy nhien, nhang quy dinh nay thay dOi theo tirng thol kj, va cac quy dinh ve thue &Si veil nhieu loai giao dich khdc nhau co the duce giai thich theo nhieu each khdc nhau. Do vAy so thue (Iliac trinh bay tren Bao cao tai chinh girra nien dO có the se thay doi khi ca quan thue kiem tra.
Cdc logi thui khdc Cong ty ke khai va nap theo quy dinh.
16b. Thui va cdc khotin phai nep Nha nuirc phdt sinh tgi Chi nhdnh Campuchia SO phai nOp SO da thuv
SO du tam trong 14 n(ip trong 14 se cuOi kjr Thue GTGT hang ban nOi dia Thue thu nhAp doanh nghiep 13.273.552 13.273.552 ging 13.273.552 13.273.552
Ban thuydt minh nay la mat ba phan hvp thanh va phai &Qv doc cung val Bao cao tai chink giaa nien cla 34
CONG TY C5 PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phtrang Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GifrA NIEN DO 6 thong dau caa nom tai chinh ket thac ngay 31 thong 12 nom 2019 Bin thuyet minh Bio coo tai chinh girra nien (tiep theo)
Phil tra ngtriri lao dung Tien luang va cac khoan khac phai tra ngtrZli lao dOng.
Chi phi phiii tra ngin ban SO cuOi ky SO dliu nom
Ph& tra ben lien quan 497.616.332 Cong ty CO phAn Cang Cai Mep Gemadept — Terminal Link — Chi phi raj vay 497.616.332 Phdi tra cdc 16 char va cd nhiin khdc 2.576.895.928 3.878.135.962 6: Chi phi lai vay 1.006.317.234 926.043.622 Cac chi phi phai tra ngan han khac 1.570.578.694 2.952.092.340 T'
Cling 2.576.895.928, 4.375.752.294
Doanh thu chua thkrc hign ngin han Khoan doanh thu nhan truac ve cho thue tai son co djnh. )0
17.
18.
19.
20. Phil tra ngin han khic SO cuOi 4
SO dOu nom Phdi tra cdc ben lien quan Cong ty TNHH MTV Tiep van Gemadept — Thu hi) Cong ty CO phAn Djch vu Van tai Twang Th9 - Muan tien Cong ty TNHH MTV Van tai bien Gemadept — Thu hi) Cong ty CO phAn DAu ttr Xay dtmg Ph& trien Ha tang Gemadept — Thu hO va phai tra khac Cong ty CO phAn Niem Kieu Hanh Thai Binh Ducmg —NM). chi hO Cong ty CO phAn Cang Nam Hai — Chi phi lai vay Cong ty TNHH MTV Gemadept Hai Phong — Cac khoin thu hp va phai tra khac Cong ty CO phAn Cang Nam Dinh VD — Chi phi lai vay Cong ty TNHH Tiep van "K" Line — Gemadept — Nhan dot CQC cho thue van phong Cong ty CO phAn Cang Nam Hai Dinh Vu — Cac khoan thu ho va chi phi lai vay Phdi tra cdc 16 char va cd nhan khdc Cac khoan thu hO a thtrc hien djch vu dai ly Cac khoan nhan dot c9c ngan han CO tire phai tra Cac khoan phai tra ng&n han khac Cling
13.015.003.023 4.418.387.484
3.000.000.000
2.201.428.025
1.677.414.393
566.531.235 459.123.288
321.868.893
297.945.205
72.304.500
59.259.224.526 406.324.394 603.148.840 137.782.125
58.111.969.167 72.274.227.549
12.903.453.387 5.117.063.590
2.295.405.974
1.677.414.393
566.531.235 259.508.219
1.066.094.645
566.654.795
72.304.500
1.282.476.036 52.716.659.111
262.047.160 603.148.840 137.782.125
51.713.680.986 65.620.112.498
Cong ty khong ca nq phai tra khdc qua han chua thanh toan.
Ban thuyit minh nay la men ba* phan hipp thanh vet phai cluerc dpc cling voi Bap coo tat chinh giiia nib? d 35
CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phtarng Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHNH GICTA NIEN DO 6 thing du cua nam tai chfnh ket thic ngay 31 thang 12 ram 2019 Bin thuyet minh Ban cao tai chfnh gicra nien di;$ (tiep theo)
21. Vay va nq thus tai chinh ngan him/dai hip 21a. Vay va thue lei chinh ngtin hgn
SO cad ic3, So dAu nam Vay ngein hgn phiii tra cric ben lien quan 357.100.000.000 448.775.223.876 Vay Cong ty CO phan Cang Nam Dinh Vu () 185.000.000.000 118.000.000.000 Vay Cong ty Co phAn Cang Nam Hai 87.000.000.000 48.500.000.000 Vay Cong ty Co phan Cang Nam Hai Dinh VII 60.000.000.000 Vay Cong ty TNHH Dich Ai Van tai Ding hgp V.N.M 19.000.000.000 Vay COng ty TNHH MTV Van tai Hang hai Thai Binh Duang 6.100.000.000 8.500.000.000 Vay C6ng ty CO phAn Cang Cai Mop Gemadept — Terminal Link 220.320.963.876 Vay Cong ty Co phAn Dich vu Hang h6a Sai Gen 53.454.260.000 Vay va np• thue tai chinh ngclin hgn phiii Ira Mc to dark kis& 162.512.139.658 139.031.083.905 Vay Ngan hang Thtrcmg mai Co phAn Cong Miran Viet Nam — Chi nhanh 1 TP. HO Chi Minh 40 36.849.768.797 27.163.172.621 Vay dai han den han Ira (xem thuyet minh so V.21b) 69.306.929.222 55.962.938.572 Ng thus tai chinh den han tra (xem thuyet minh s6 V.21b) 56.355.441.639 55.904.972.712 Cting 519.612.139.658 587.806.307.781
COng ty co kha nang tra dugc cac khoin vay va nor thus tai chinh ngan han.
Khoin vay cac ben lien quan khong co tai sin dam bao theo lai suit co dinh dugc quy dinh cu the trong tirng hop d6ng.
Khoan vay Npan hang Thucmg mai CO phan Cong ThuctnA Viet Nam — Chi nhanh 1 TP. HO Chi Minh de be sunf von hru d6ng. Khoin vay nay dugc dam bao bang viec the chip quyen tai san pith sinh tir cac hop dong ma Cong ty da 14 truck va sau thOi diem k5, hop dOng tin dyng.
21b. Vay va ng thus tai chink dai hgn So cuiii ky SO dau nam
Vay dizi hgn ngan hang 297.384.015.263 264.457.549.999 Vay Ngan hang Thuang mai CO phan Phucmg Dong — Chi nhanh Tan Binh 203.976.080.713 184.457.549.999 Vay Ngfin hang Thuang mai CO phan A Chau — Chi nhanh Sai Gon (il) 70.000.000.000 80.000.000.000 Vay Ngan hang Thutmg mai CO phan Ngoai Thucrng Viet Nam — Chi nhanh TP. H6 Chi Minh (ii) 23.407.934.550 Ng' thue tai chink 177.924.462.839 204.872.566.704 Thus tai chinh Trac Container Ltd. 143.272.703.818 159.396.923.957 Thus tai chinh Intermodal Investment Fund IV LLC 34.651.759.021 45.475.642.747 COng 475.308.478.102 469.330.116.703
Cong ty co kha nang tra dugc cac khoin vay va ng thus tai chinh dai han.
Bcin thuyit minh nay la mat ba phein hcp thanh va phai chive dcc ding voi Ado ciao tai chinh giraz Men do 36
(i)
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Qu4n 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH GIfJA NIEN DO 6 thang dau cua nam tai chinh ket thdc ngay 31 thing 12 ram 2019 Ban thuyet minh Bfio cio tai chinh eta nien de (tiep theo)
Khoan vay Ngan hang Thucmg mai Co phan Phucmg Bong — Chi nhanh Tan Binh a g6p yen vac) Cong ty TNHH Cang Phuerc Long va du to mua tau Green Pacific IA Pride Pacific yeti thai han vay lchong qua 84 thing ke tir ngay giii ngan du tien. Khan vay nay duqc dam bao bdn tai sin hinh thinh tir von vay va co phieu cua Cong ty trong Ngan hang Thucmg mai Co phAn Quoc Dan, Ngan hang Thucmg mai CO phan Hang Hai Viet Nam (xem cac thuyet minh so V.2a, V.2b va V.10).
Khoan vay Ngan hang Thucmg mai CO phan A Chau — Chi nhanh Sai Gen a g6p vim vac) Cong ty TNHH Cang Phu&c Long vii thi!ri han vay 84 thing ke tir ngay giii nfan dau tien. Khoin vay nay duqc dam bao bang 8.530.000 co phAn cita Cong ty trong COng ty Co phan Djch vu Hang h6a Sai Gen (xem thuyet minh so V.2b).
(iii) Khoan vay Ngan hang Thutrng mai CO phan Ngoai Thucmg Viet Nam — Chi nhanh TP. HO Chi Minh de dAu to mua 04 xe nang container v6i th6i han vay 60 thing ke tir ngay giai ngan dAu tien. Khoin vay nay duqc dam bao bang tai sin hinh thanh tir von vay (xem thuyet minh so V.10).
KS, han thanh town cac khoin vay va nq thue tai chinh dai han nhtr sau:
se cuOi TOng nq
Tir 01 nam trir 'Wing
Teen 01 nam den 05 nam Tren 05 nam
Vay dai han ngan hang 366.690.944.485 69.306.929.222 274.759.688.838 22.624.326.425
Nq thue tai chinh 234.279.904.478 56.355.441.639 171.871.222.465 6.053.240.374
ging 600.970.848.963 125.662.370.861 446.630.911.303 28.677.566.799
SO diu nam Vay dai han ngan hang 320.420.488.571 55.962.938.572 223.851.754.288 40.605.795.711
Nq thue tai chinh 260.777.539.416 55.904.972.712 181.827.790.554 23.044.776.150
Cting 581.198.027.987 111.867.911.284 405.679.544.842 63.650.571.861 t98;
'Fling nq thue tai chinh phai tra nhtr sau: Tir 01 nam tro. xming
Tren 01 nam den 05 tam Tren 05 nam COng
G T M Hi
SO cuoi 1E3, Tien gOc phai tra 44.955.814.560 138.697.919.977 4.894.575.348 188.548.309.885 PN Lai thue phai tra 11.399.627.079 33.173.302.488 1.158.665.026 45.731.594.593
Nq thue tai chinh phai tra 56.355.441.639 171.871.222.465 6.053.240374 234.279.904.478
SO clAu nam Tien gOc phai tra 44.717.652.195 146.443.869.938 18.633.797.834 209.795.319.967 Lai thue phai tra 11.187.320.517 35.383.920.616 4.410.978.316 50.982.219.449
Nq thue tai chinh phii tra 55.904.972.712 181.827.790.554 23.044.776.150 260.777.539.416
21c. Vay va ne. thue tai chinh qud hgn chua thanh Mein Cong ty khong c6 cac khoan vay va nq thue tai chinh qua han chua
22. Dttr phong phai tra ngin hap phong cac khoan phai tra chic yeu lien quan den nhang ton that
chuyen.
thanh toan.
phai boi thtdyng trong qua trinh vfi.'n
Bcin thuyit minh nay is mgt by phdn hop thanh va phai dupv dpc cang vat Bdo cdo tai chinh giaa nien dq 37
CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, PhtRyng Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIUA NIEIsi DO 6 thing du dm nam tai chfnh ket thtic ngay 31 thing 12 nam 2019 Ban thuyit minh Ban cao tai chfnh gii a nien do (tiep theo)
23. Quy khen thulrng, phfic Iqi
SO du ram Tang do trich lap tir lgi nhuan Chi quy So cal kk
Ky nay 25.816.137.157 38.593.996.792
(19.887.265.200) 44.522.868.749
Ky trink 16.459.620.558 40.630.746.030 (6.579.815.457) 50.510.551.131
24. Thue thu nhap twin 13i phai tra Thue thu nhap hoan lai phai tra la chenh Lech ty gid do dinh gid lai so du cuOi ky cua khoan muc tien \fa cac khoan phai thu. Chi tiet phat sinh nhu sau:
KY nay KY tru&c SO dAu nam 210.957.281 1.347.905.488 Ghi nhan vac) ket qua kinh doanh (62.340.505) (1.043.136.101) SO cuOi kY 148.616.776 304.769.387
Thue suit thue thu nhap doanh nghiep sir dung de xac djnh gia tri thue thu nhap hoan lai phai tra la 20%.
25. Yen cha sifr ham 25a. Bang dill chilu ban Ong ctia von chti sa him
Thong tin ye bien Ong cita von chu so him duoc trinh bay a Phu luc dinh kern.
25b. Co phdu
SO luong co phieu da phat hanh 296.924.957 296.924.957 - Co phi& pha thong 296.924.957 296.924.957 - Co phi& uu dai SO Iticmg co phieu duce mua lai - Co phi& phel thong - Cophieuuudai SO ltrong co phieu dang luu hanh 296.924.957 296.924.957 - Caphiju pha thong 296.924.957 296.924.957 - CO phdu UZI dai
Menh gia co phieu dang km hanh: 10.000 VND.
26. Cie khoan muc ngoai Bang can doi ke tom gifra nien d§ 26a. Tai seat thue ngoai
TOng so tien thue fed thieu trong ttrong lai cua cac hop Ong thue hog Ong tai sin theo cac thai han nhu sau:
SO cuOi 14 So dAtt nam Tir 01 nam trot xuang 16.534.098.000 16.217.659.836 Tren 01 nam den 05 nam 16.534.098.000 24.326.489.754 Cong 33.068.196.000 40.544.149.590
Cic khoin thanh toin tien thue hoat Ong a tren the hien tien thue vi phi quail 1Y phii tra cho viec thue van phong Cong ty TNHH CJ Viet Nam tai se 6 Le Thanh Ton, Phtring Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam.
SO cuOi ick SO dau nam
Ban thuyit minh nay lit men b0 phem kip thimhva phai dupe &Ix cling yeti Bcio cao tai chfnh gniia Wen dO 38
CONG TY i PHAN GEMADEPT Dja chi: 6 Le Thanh T8n, Pludyng Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GICTA NIEN DO 6 thang dAu cua nam tai chinh ket thfic ngay 31 than 12 nam 2019 Ban thuyet minh Bin ego tai chinh giera nien theo)
26b. Ngogi cac logi Tai ngay ket thilc ky ke Wan, tien bao gem 498.915,08 USD (s6 dAu nam la 526.669,73 USD).
26c. Npkhddoiddxri ly So cuOi 14 SO dAu ram Nguyen nhan x6a so
Gemadept (S) Pte. Ltd. 113.372.510.867 113.372.510.867 Do tai cau true, giai the cong ty Grand Pacific Shipping Pte Ltd 29.458.000.000 29.458.000.000 Do tai cau true, giai the ding ty Cong ty CO phAn Sir Tir Chila 1.277.515.915 1.277.515.915 Do giai the ding ty Cong ty TNHH Dich vu Tin hoc Vi Tin 542.337.194 Do giai the ding ty Cac doi tirgrig khac 2.435.057.867 2.435.057.867 Khong c6 kha nang thu hOi COng 147.085.421.843 146.543.084.649
VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH GItYA MEN DO
1. Doanh thu ban hang va cung cap dish vu la. Timg doanh thu
Doanh thu hoat dOng logistics: djch vu Van tai,
Luy ke tir dau nam den cuoi ky nay Nam nay Nam truirc
dich vu dai ly, cho thue tai san,... 114.041.254.145 89.860.611.613 Doanh thu cho thue van phong 728.144.399 2.120.400.388 CtIng 114.769.398.544 91.981.012.001
lb. Doanh thu &in hang va cung cap djch vu cho cac ben lien quan Doanh thu ban hang va cung cap dich vu cho cac ben lien quan dugc trinh bay a thuyet minh so VIII. 1 b.
2. Gia von hang ban Gia von hoat dijng logistics: dich vu van tai, djch vu dai 1S/, cho thue tai
3. Doanh thu host d(ing tai chinh Liiy ke tir dAu nam den cuoi ky nay
Nam nay Nam truirc Lai den giri ngan hang 25.597.727 11.517.289.449 Lai tien cho vay 4.797.483.368 5.392.442.463 Lai chuyen nhugng cong ty con 1.731.957.209.714 CO tire, lgi nhu4n dugc chia 203.113.661.714 99.164.769.783 Lai chenh lech tjf gia phat sinh 97.268.981 2.778.561.814 Doanh thu hoat dOng tai chinh khac 800.143.237 COng 208.834.155.027 1.850.810.273.223
Bcin thuyit minh nay la mgt bq phan hpp thanh va phai Arc dpc cung vat Bap cao tai chinh gii‘a Men dO 39
CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Quan 1, TP. HO Chi Minh, Nam BAO CAO TAI CHINH GIOA MEN DO 6 thing du cua nam tai chinh ket thitc ngay 31 thing 12 nam 2019 Ban thuyet minh Bio clio tai chinh gifiu nien dO (tiep theo)
4. Chi phi di chinh Luy ke tir dAu nam den cuoi kj, nay
Nam nay Nam tru&c Chi phi 'Ai vay 33.489.484.599 16.013.743.802 Lo chenh lech tY gia phat sinh 2.816.737.012 1.779.871.593 Lo chenh lech ty gia do danh gia loi cac khoan mpc tien ter có goc ngoai te 234.784.096 2.464.703.912 Der phong giam gia chimg khofin kinh doanh va ton thAt dau to 22.748.298.553 14.556.798.697 Chi phi tai chinh khic 28.689.500 25.610.183 COng 59.317.993.760 34.840.728.187
s.
5. Chi phi ban hang Chi phi hoa hong moi gibi va cac chi phi khac phuc vp cho hoot Ong ban hang.
6. Chi phi quail ly doanh nghiep Luy ke tir dAu nam den cuOi i4 nay
Nam nay Nam trulk Chi phi cho nhan vien 29.718.041.120 20.959.046.153 Chi phi vat lieu, do dung van phong 551.191.915 279.514.247 Chi phi khitu hao tai san co dinh 2.929.550.353 2.854.259.773 Chi phi dg phong phai thu khb del 230.000.000 370.941.795 Chi phi thue Van phong 9.124.818.841 10.483.638.806 Cac chi phi khac 10.931.920.188 17.718.886.544 Ceng 53.485.522.417 52.666.287.318
7. Thu nh4p khic Lfiy ke tir dAu nam den cuiti kk nay
Nam nay Nam truov Lai thanhiS, tai sin co dinh 218.181.818 706.218.181 Cfic khoan thu nh'Op khac 46.675.408 3.397.590.482 ging 264.857.226 4.103.808.663
8. Chi phi khic Lfiy ke tir dau nam den cut4 Ick nay
Nam nay Nam trir&c Chi phi bOi duping 1.450.101.019 108.561.841 Cac khoan chi phi khic 577.074.126 397.532.212 Cong 2.027.175.145 506.094.053
Ban thztyk minh nay is mot N ph4n hpp thanh va phai dupy dpc citng vdi Bcio cdo tat chinh giva nien dO 40
CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phu.6ng Ben Nghd, Qu4n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GICTA NIEN DO 6 thing nam tai chinh ket thfic ngay 31 thing 12 nam 2019 Ban thuyet minh Bio cio tai chinh giera nien ego (tiep theo)
9. Chi phi thud thu nigip doanh nghiep holin131 Luy ke tir dau ram den cuoi ky nay
Nam nay Nam truirc i Thu nhip thud thu nhip doanh nghiep holn lai
phat sinh tir cac khoan chenh tech tam thili dugc -3.] khau trir (394.262.453) (123.690.761) Thu nhip thud thu nhip doanh nghiep hoAn lai phat sinh tir viec hoan nhip thud thu nhip hoAn lai phai tra (62.340.505) (1.043.136.101)
N., Cong (456.602.958) (1.166.826.862) it,
10. Lai tren co phieu Thong tin ye lai ten co phieu dugc trinh bay tren Bao cao tai chinh hgp nhat gitta nien d'i.
11. Chi phi sin xuat kinh doanh theo yeu to Ley ke tir din nam den cuili Ick nay
Nam nay Nam truo'c Chi phi nguyen lieu, vet lieu 9.375.115.796 6.236.704.545 Chi phi nhin ding 35.434.999.998 23.880.229.191 Chi phi khau hao tai san co dinh 53.160.288.353 28.855.224.661 Chi phi dich vu mua ngoai 27.035.423.229 30.207.753.274 Chi phi khac 16.418.279.832 22.643.051.520 Cting 141.424.107.208 111.822.963.191
VII. THONG TIN BO SUNG CHO CAC KHOAN MUC TR1NH BAY TRONG BAO CAO LU'U CHUYEN TIEN Tt GIVA MEN DO
Trong ky, Cong ty phat sinh giao dich thanh toan khoan vay bang cach bu tru van co tuc dugc chia yeti so tien 36.673.068.000 VND. Ngoai ra, Cong ty ci cac khoan cong ng lien quan tai mua sam va thanh 151tai san c6 dinh nhu sau:
CI
T
So cuoi ky
162.000.000 1.347.491.116
So dau nam 1.962.000.000
18.462.918.197 1.347.491.116
Tra try& tien mua sam tai san co dinh Ng phai tra mua sam tai san co dinh Thanh 15, tai san CO dinh chua thu tien
VIII. NHUNG THONG TIN KHAC
1. Giao dish va so du vii cac ben lien quan Cac ben lien quan vii Cling ty bao gam: cac thanh vien quan lj, chi' chat, cac ca nhfin có lien quan vii cac thanh vien quan 15, chi' chat NIA cac ben lien quan khac.
la. Giao dich vet so du v6i cdc thanh vien quilt: ly chti ch& va cdc ca nhein co lien quan yid cdc thanh vien vain ly cha chitt Cac thanh vien quan 15, chit chit Om: cac thanh vien HOi ding quan trj va cac thanh vien Ban dieu hanh (Ban Tong Giam d6c va Ke toan truing). Cac ca nhin có lien quan vii cac thanh vien quan 15, chfi chat la cac thanh vien mit thiet trong gia dinh cac thanh vien quan 15, chu chat.
Ban thuyit minh nay la mOt b¢ phdn hqp thanh va ph& dugc dpc cang yeti Bao cdo tat chinh gia nien dq 41
Tien luong Thu nhap khac Cong
5.152.448.000 4.139.655.000 189.317.646 189.317.646
5.341.765.646 4.328.972.646
CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutmg Ben Nghd, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH GIffA NIEN DQ 6 thing dau cua nam tai chinh ket thac ngay 31 thing 12 nam 2019 Ban thuykt minh Bat) cio tii chinh ghla niEn dt) (tiep theo)
Giao dich vol cac thanh vien quern ly chi chat va cac ca nhcin c6 lien quan vii cac thanh vien quern ly cha ch6t C6ng ty khong phat sinh giao dich ban hang va cung cap djch vu ding nhu cac giao dich khic vii cac thanh vien quan 19 chii chOt va cac ca nhan c6 lien quan v6i cac thinh vien quan 19 cha chOt.
Cong no vii cac thanh vien quan ly chit chat va cac ca nhein c6 lien quan vOi cac thanh vien quan chii chat C6ng ty khong co ding nq v6i cac thanh vien quan 19 cha chOt va cac ca nhan co lien quan v&i cac thanh vien quan 19 chit chOt.
Thu nhap caa cac thanh vien quan 1.3, chit chat Lfiy ke tir din nam den cuOi Ic5, nay
Nam nay Nam trmrc
Giao dich vet so die ved cac ben lien quan khdc Cac ben lien quan khac vai Cong ty gOm: Ben lien quan khac Cong ty CO phAn Hoa Sen Thai Binh Ducmg Cong ty Co phAn Hon Ng9c Thai Binh Dtrong C8ng ty Co phAn Cang Nam Hai C8ng ty CO phAn Cang Nam Dinh VO Cong ty CO phAn Cang Nam Hai Dinh VO Cong ty TNHH Carl Plitrac Long Cong ty CO phAn Niem Kieu Hanh Thai Binh Ducmg Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Dtrcrng Cong ty CO phAn ICD Nam Hai C6ng ty CO phAn Gemadept Wing Tau Cong ty con Cong ty CO phAn Dau to Xfiy dung Phat trien Ha tang Gemadept Cong ty con
Cong ty con Cong ty con Cong ty con Ong ty con C6ng ty con Cong ty con Cong ty con Cong ty con Co so kinh doanh &Mg kiem soat Cong ty lien ket Cong ty lien ket Co. sb kinh doanh &mg kiem soat Co sa kinh doanh cling kiem soat Ding ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket C6ng ty con dm Cong ty lien k& Cong ty con dm C6ng ty lien ket Cong ty con dm C6ng ty lien ket
lb.
Mei quan h§ COng ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con
Cong ty CO phAn Cang quOc to Gemadept — Dung QuAt Cong ty TNHH Djch vu Van tai TOng hcfp V.N.M Cong ty CO phAn Djch vu Van tai Truerng Th9 Cong ty TNHH MTV Van tai Hang hai Thai Binh Duping C8ng ty Co phAn Cang quOc t6 Gemadept Nhcm Hpi C8ng ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Throng Cong ty TNHH ISS — Gemadept COng ty TNHH Djch vu Tin h9c VT Tin C6ng ty Co phAn Cang Cai Mep Gemadept — Terminal Link Cong ty CO phAn Djch vu Hang him Sai Gan C6ng ty TNHH CJ Gemadept Logistics Holdings Cong ty TNHH Tiep van "K" Line — Gemadept Cong ty TNHH CJ Gemadept Shipping Holdings C6ng ty TNHH Golden Globe Cong ty TNHH Thuong mai Qua CAu yang Cong ty Co phAn Lien hcrp Thuc phAm Cong ty Co phAn Thucmg cang Wing Tau Cong ty Co phAn Du Ijch Minh Dam Cong ty TNHH MTV Gemadept Hai PhOng Cong ty TNHH MTV Tiep van Gemadept Cong ty CO phAn Mekong Logistics
7z: 4490
'NG HO I 1N v)
1'. P
42 Ban thuyit minh nay la mOt bq pkin hop thi2nh va phiti &roc cloc cling vai Bao coo tea chinh girra nien dp
38.500.000.000 2.455.120.548
32.859.268
5.047.410.500 67.000.000.000 4.722.756.164
4.271.965
27.994.400.000
1.952.941.071
6.412.903.225 15.120.000
907.202.435 54.857.322.900 75.000.000.000
810.082.191 33.657.534 71.763.975
1.752.862.258
17.000.000.000 547.730.973
Cong ty TNHH Cling Phirdr Long Doanh thu cho thue tai san Cho vay Lai cho vay Chi he G6p von Cong t Co pain Nam Kieu Harsh Thai Binh Dining Gap von 39.447.500.000
11.102.727.270 37.500.000.000
401.621.919 194.166.664
100.000.000.000
13.750.029.325 94.000.000.000
1.181.253.575 85.806.006
38.597.000.000
CONG TY co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Muting Ben Nghd, QuAn 1, TP. HO Chi Minh, Vigt Nam BAO CAO TAI CHfNH Gat& MEN DO 6 thing dAu cua nam tai chinh1c6t thtic ngay 31 thing 12 ram 2019 Ban thuyet minh Ban cio tai chinh gift nien do (tiep theo)
Ben lien quan khic Gemadept Shipping Singapore Pte. Ltd.
Gemadept (Malaysia) Sdn. Bhd.
Cong ty TNHH MTV Van tai bien Gemadept
Cong ty CO ph'an Van di va Djch vu Dien luc
Moi quan he Cong ty con dm Ca so kinh doanh thing kiem soat Cong ty con cua Ca so. kinh doanh (icing kiem soat Cong ty con dm Ca so kinh doanh ang kiem soat Cong ty lien ket cua Ong ty lien ket
Giao djch vdi cac ben lien quan khcic Trong Icy, Cong ty phat sinh cac giao djch tong yeu cac ben lien quan khac nhu sau:
Lily ke tir dtiu nim den cuOi k57 nay Nam nay Nam trir&c
.1
Cling ty Co pain Cang Nam Hai Co tirc duac chia Vay Lai vay Chi hq
Ging ty Co ph4n Ccing Nam Dinh Vu Doanh thu cho thue tai san Vay Lai vay Chi 116
Mfg ty Co pain Cang Nam Hai Dinh Vu Doanh thu cho thue tai san Chi phi djch vu Chi phi bOi thuong Co ttic &rot chia Vay Lai vay Lai cho vay Chi 116
Cong ty TNHH MTV Mfg nghiep Cao su Thai Binh Aron Gop von Chi he
700.000.000
1.400.000.000
123.325.638
201.962.899
43 Ban thuyit minh nay ra mot by pluin hyp thanh va phai ducc cl9c ding vol Bcio cao tai chink giiia nien (10
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T8n, Phutmg Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GICTA NIEN DO 6 thing diu dm nim tai chfnh ket thtic ngay 31 thing 12 nim 2019 Bin thuyet minh Ban cio tai chfnh girra nien dq (tiep theo)
Liiy ke tir dau nam den cuOi ky nay Nam nay Nam trursfrc
Mfg ty Co phdn ICD Nam Hai Doanh thu cho thue tai sin 2.929.090.909 840.000.000 Cho vay 7.000.000.000 Lai cho vay 3.411.726.027 3.401.108.067 Chi hO 11.606.706
Ging ty Co phan Dau to Xay dun Phat Min Hp tang Gemadept Chi hO 228.216.000
Cling ty Co phan Cang quiic to Gemadept — Dung Quilt Doanh thu cho thue tai san 317.454.546 317.454.545 Chi phi djch vu 31.040.070 15.111.407 Chi hO 635.803.143 Thu hO 1.385.088.265
Cong ty TNHH Dich vu Vgn tai Ping h9p V.N.M Lqi nhu4n ducic chia 76.016.849.314 7.000.000.000 Vay 19.000.000.000 1.000.000.000 Lai vay 13.888.889 8.493.150
COng ty Co phlin Djch vu V'Pn tai Truing Th9 Doanh thu cho thue tai san 2.160.000.000 2.160.000.000 CO tirc dtrqc chia 5.520.000.000
Cling ty TNHH MTV Vfin tai Hang hcii Thai Binh Dirang Vay 1.600.000.000 5.000.000.000 4 Lai vay 170.520.548 246.575.342 N
Ong ty TNHH That hi va Dich vu Hang hai Thai Binh Aron Doanh thu djch vu 2.528.573.822 32.185.775 Doanh thu thanh ly tai san 305.000.000 Chi phi djch vu 46.915.605 240.084.687 Chi hO 12.871.954
Ong ty TNHH ISS — Gemadept Doanh thu djch vu 7.983.500
Ging ty TNHH Dich vu Tin hpc Vi Tin Chi phi djch vu 945.000.000 Chi hO 1.008.395.280
Cong ty Co phim Ccing Cai Mip Gemadept - Terminal Link Doanh thu cho thue van phang 132.701.962 132.000.000 Lai vay 328.142.924 639.917.450
I. *
44 Ban thuyit minh nay la mOt b¢ ph4n hap thimh va phia dupe ticv cling voi Bcio cao tai chfnh girta nien 11(5
CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Pinking Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CH!NH GIfrA MEN DO 6 thing clau caa nam tai chinh ket thac ngay 31 thing 12 tam 2019 Ban thuyet minh Bao cao tai chinh girra nien (10 (tiep theo)
Liiy ke tir dill nam den ell& 1(3, nay Nam nay Nam truiec
Cong ty Co phdn Bich vu Hang Ma Sid Gbn CO tiro duce chia 68.234.068.000 55.324.920.000 Vay 50.000.000.000 80.000.000.000 Lai vay 2.386.574.562 804.821.918
Cong ty TNHH Tap vcm "K" Line — Gemadept Doanh thu cho thud van phong 190.900.982 154.820.000 Gop von - 36.649.000.000 Vay 15.000.000.000 Lai vay 174.246.575
Cling ty Co pent Thweng cang Viing Tau CO tiro dtrqc chia 674.940.000 1.157.040.000
Cling ty Co phdn Du lich Minh Dgm Cho vay 180.000.000 330.000.000
Cling ty TNHH MTV Tiip v'esn Gemadept Doanh thu djch vki 3.764.779.505 75.035.026 Doanh thu cho thug tai sin 2.188.353.404 1.725.545.455 Chi hO 1.094.715.828 945.464.275 Chi phi djch vii 46.800.000 Thu hO 9.626.216.624 18.789.513.916 Cho vay 5.000.000.000 Lai cho vay 299.916.438
Cling ty TNHH MTV Gemadept Hai Pheng Doanh thu cho thug tai san 3.073.090.909 3.253.090.909 Chi hi) 21.662.046 33.825.631
Cong ty Co phan Mekong Logistics Cho vay 3.000.000.000 Lai cho vay 282.849.316 70.767.123
Cong ty TNHH MTV Vgn till ban Gemadept Doanh thu cho thug tai san 39.557.286.326 27.110.732.664 Doanh thu cho thud van pi-long 1.592.060.385 Doanh thu djch viii 1.615.349.316 1.141.254.545 Chi phi djch vn - 157.905.136 Thu 110 17.729.328.949 30.333.981.798 Chi h0 13.947.984.466 2.151.113.615
Cong ty TNHH CJ Gemadept Logistics Holdings Cho vay 6.000.000.000 Lai cho vay 184.986.302
Mfg ty TNHH CJ Gemadept Shipping Holdings Cho vay 2.785.460.000 Lai cho vay 46.258.709
Ban thuyit minh nay la m"at ba• phem hop thanh va phai dupe dpc cling vat Bcio cdo tat chinh gift' a nien da 45
CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtttmg Ben Nghe, Quart 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH GIU'A NIEN DO 6 than du dm nam tai chinh ket thac ngay 31 thang 12 nam 2019 Ban thuyet mink Bao cgo tai chink giCra Men d (tiep theo)
Cam kit beta Minh Cong ty da the chip phAn von gap tai Cong ty Co phAn Cang Cai Met) Gemadept — Terminal Link de dam bao cho khoan vay cua Cong ty CO phin Cang Cai Mep Gemadept — Terminal Link tai Ngan hang Thucmg mai CO plan Ngoai Thuang Viet Nam — Chi nhanh TP. HO Chi Minh lien quan den viec dAu to Du an Cang Cai Mep — Gemadept Terminal Link giai doan 1.
Cling nq yeti ccic ben lien quan kJ:tic Cong nq voti cac ben lien quan kit& dtrqc trinh bay tai cac thuyet minh so V.3, V.5, V.6a, V.15, V.18, V.20 va V.21a.
Cac khoan cong nq phai thu cac ben lien quan khac khong co bao dam va se duqc thanh town bang tien.
2. Thong tin ve bo pigin Linh vtrc kinh doanh chit y6u cua Cong ty la hoat dOng logistics, bao gem djch vti van tai, cho thue cac phuang tien van tai, djch vp dai (chiem den 99,37% doanh thu than ye ban hang va cung cap djch vtit).
Chi tiet doanh thu thuAn ve ban hang va cung cap djch vu ra ben ngoai theo khu vtrc dja ly dua tren vj tri cua khach hang nhu sau:
Luy ke tir dau nam den cuei 14 nay
Trong nu& Nuac ngoai ging
Nam nay Nam truirc 84.633.503.995 66.952.713.248 30.135.894.549 25.028.298.753
114.769.398.544 91.981.012.001
Chi tiet ve chi phi da phat sinh de mua tai san co djnh va cac tai san dai han khic theo khu vtrc dja ly dua tren vi tri cua tai san nhu sau:
Lily ke tir dAu nam den cad 4 nay Nam nay Nam train
Trong ntrac 31.336.300.939 210.777.686.546 Ntrac ngoai 3.996.980.885 COng 31.336.300.939 214.774.667.431
Chi tiet ye tai san bq phan theo khu vtrc dja ly dua tren vj tri cua tai san nhu sau: Se cad lijr SO dau nam
Trong nu& 1.372.512.452.753 1.481.736.723.244 Nuac ngoai 95.750.980.226 95.523 .620.201 ging 1.468.263.432.979 1.577.260.343.445
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CoNG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtaing Be'n Nghe, Quan 1, TP. HO Chi Minh, ViOt Nam BAO CAO TAI CHtNH GIgA NIEN DO 6 than dau cua nam tai chlnh k6t thuc ngay 31 thang 12 nam 2019 Ban thuyet minh Bac) cao tai chlnh Mita Men dO (ti4 theo)
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