CONG TY co pHAN PHUC VUMAT nAT sAl GON. . .BAo cAo TAl cHiNH TONGHQ'P

Qll/2017

Thing 07 nam 2017

------ --

CONG TY co PHAN PH1)C \TV MAT DAT SAl GONS6 58 Truong Son, Phuong 2, Q.Tan Blnh, TP.HCM

MVCLVC

NOIDUNG TRANG

BAo cAo eVA BAN TONG GIAM DOC 3-4

sANG CAN DOl KE TOAN TONG HOP 5 - 6

BAo cAo KET QuA HO~ T DQNG KINH DOANH TONG HOP 7

sAo cAo LUU CHUYEN TIEN TS TONG HOP 8

THUYET MINH BAo cAo TAI cHfNH TONG HOP 9 - 33

2

CONG TY CO PHAN PHVc VV MAT DAT sAl GON8658 Truong Son, Phuong 2, Q.TfulHlnh, TP.HCM

BAo cAo CVA BAN TONG GIAM DOC

Ban T6ng Giam d6c Cong ty C6 phdn Phuc VIJ Melltdftt Sai Gon (sau day goi t~t Ii "Cong ty") d~trinh bao cao nay cling voi Bao cao Utichinh t6ng hop cua Cong ty cbo giai dean til' ngay 01/04/2017den 30106/2017 tir trang 5 den trang 33 kern theo.

HQI DONG QuAN TRJ vA BAN TONG GIAM DOC

Cac thanh vien cua H9i dBngQuan tr] va Ban Tong Giani dac dil di6u hanh Cong ty trong giai deantil' ngay 01/04/2017 den 30106/2017 va den ngay l~p bao cao nay gom:

HQi dAng Quin trj

Ong Nguyen Dlnh HungOng Liru Quang LamBa Nguy~n Thj B6 QuyenBa Le Th! Di~u ThUyOng Nguy€n Thanh Tung

Chu tich - Ngiroi dai di~n theo phap lu~tPhO CM tichThanh vienThinh vienThanh vien

Ban Ki~m soat

Ba TrfuIThi TMy TrangBa TrfuIDuong Ngoc ThaoBi Ph~m Phuong Linh

Truong banThanh vienThanh vien

Ban TAng Giam d8c

Gng Nguy~n Bloh HungGng Nguy6n Van MyGng H(ra KiSn TrungBa Le Thi Hoang Oanh

T6ng Giam abcPh6 T6ng Giam d6cPh6 T6ng Giam abcPh6 T6ng Giam abc

Ke toan truong cua Cong ty cho giai ao~n tu ngiy 01/04/2017 aen 30106/2017 va den ngiy I~pBaocao niy Ii Gng PhUngDanh Nguyen.

TRAcH NH~M CllA BAN TONG GIAM DOC

Ban T6ng Giam abc Cong ty c6 trach nhi~m I~p Bao cao tii chinh t6ng hQ'pcho giai a0<:tntil' ngiy01/04/2017 aen 30106/2017 , pharr anh trung thvc va hQ'pIy tinh hinh tii chinh ciing nhu ket qua h0<:ttaQllg kinh doanh va tinh hinh luu chuy~n ti~n t~ cua Cong ty trong kyoTrong vi~c I~p bao cao tiichinh t6ng hQ'pnay, Ban T6ng Giam abc auQ'cyeu du phai:

3

C9NG TY co pHAN ruuc \TV ~T DAT SAl GONSo 58 Truong San, Phuong 2, o.rse Blnh, TP.HCM

BAo CAO CVA BAN TONG GrAM DOC (TIEP)

TRAeR NHI"¢M eVA BAN TONG GIAM DOC (TIEP)

• Lira chon cac chinh sach k€ toan thich hop va ap dung cac chlnh sach d6 mQteach nh~t quan;• Dira ra cac phan doan va uoc tinh mQteach hop 19va th~n trong;• Neu r5 cac nguyen t~c k€ toan thich hop c6 duoc tuan thu hay khong, co nhtrng ap dung sai lech

trong y€udn diroc cong b5 va giai thich trong ban cao tai chinh hay khong;• L~p Bao cao tai chinh t6ng hop tren co sa hoat dQnglien tuc tnr tnrong hop khong thS eho rang

Cong ty se ti€p tuc hoat dQngkinh doanh.

Ban T6ng Giam d5c xac nh~n r~ng Cong ty da:tuan tM cac yen du neu tren trong vj~c I~pBao caotai chinh t6ng hgp.

Ban T6ng Giam d5c Cong ty chiu trach nhi~m dam bao r~ng s6 sach k€ toan dugc ghi chep m(>tcachphUhgp de phfu1anh hgp 19flnh blnh tai chinh cua Cong ty a bit kY thai di8m mio va dam bao r~ngBao cao t:ii chinh tang hqp phu hgp v6i Chuc1nrovc k€ toan, Ch~ dQk€ toan (doanh nghi~p) Vi~tNatn va cac quy d~nh phap 19c6 lien quan den vi~c l~p va trinh bay bao cao tai chinh. Ban TangGia.md5c ding chiu traeh nhi~m dam bao an toan cho tai san cua Cong ty va vi v~y thgc hien cacbi~n phap thfch hqp d8 ngan ch~n va phat hien ca.chfu1hvi gian l~ va sai ph~m kMc.

LCThi Hoang OanhTUQ.T8ng Giam dBcTp. H6 Chi Minh, ngayd.tihang 07 niim 2017

4

CONG TYco pRAN PHT,JCVT,J M~T DATSAlGON BAo cAo TAl CHiNH TONG HQ'Ps6 58 Truong Son, Phuong 2, Q.H.n Sinh, TP.HCM Quy IJ12017

BANG CAN DOl KE ToAN TONG HQl> GIUA NrEN DQ(Dang d5y au)Quy 012017

Tgi ngay 30106/2017

TAl sAN Miis6 ™ S6 cu6i quy S6 d5u namVND VND

TAl sAN NGA.NH~N 100 304.049.421.368 319.949.134.786Ti~n va cac khoiin tuong duong ti~n 110 5 115.335.139.930 127.817.498.015Ti~n 111 105.335.139.930 97.817.498.015Cac khoan nrongduong ti~n 112 10.000.0QO.000 30.000.000.000D5u tu· tai chinh ngAn han 120Cac khoan phiii thu ngAn han 130 169.984.303.471 178.851.755.853Phai thu ug~n han cua khach hang 131 6 166.338.514.636 179.004.731.379Tra truce cho ngiroi ban ngan han 132 2.069.239.983 6.472.873.430Phai thu ng~n han khac 136 7 1.576.548.852 l.808.855.010Dir phong phai thu ng11nhan kh6 doi 137 (8.434.703.966)Himgtiln kho 140 8 5.929.350.651 5.599.217.570Hang t6n kho 141 5.929.350.651 5.599.217.570Tai san ngAn han khac 150 12.800.627.316 7.680.663.348Chi phi tra tnroc ng&nhan 151 9 311.527.603 300.975.192Thu~ GTGT duoc kh~u trir 152 12.215.205.995 7.379.648.710Thu~ va cac khoan khac phai thu Nha nuoc 153 io 273.893.718 39.446

TAl SAN DAI H~N 200 292.798.668.868 220.276.898.175Cac kboiin phai thu dai han 210Phai thu dai han khac 216 7 20.600.000.000Du phong phai thu dai han kh6 doi 219 (20.600.000.000) '"Tai san c6 dinh 220 273.308.167.156 218.355.624.676Tai san c6 dinh hUllhlnh 221 13 273.308.167.156 218.355.624.676- Nguyengia 222 454.982.733.764 375.792.538.694- Gia tri hao manfuji ki 223 (181.674.566.608) (157.436.914.018)

Tai sail c6 dinh vi) hlnh 227 12 l-J

- Nguyengia 228 774.068.000 774.068.000- Gia 11'/ hao manfuji ki 229 (774.068.000) (774.068.000)

Hi san dO-dang dai bl,ln 240 2.327.173.925Chi phi xlly dl,l'ngca ban do dang 242 2.327.173.925DAu tu' tai chinb dai hl,lD 250 15 15.810.000.000£)~utu vao cong ty con 251 15.810.000.000Hi san dai hl,ln khac 260 1.353.327.787 1.921.273.499Chi phi tra tnrac dal h~n 261 9 659.562.525 731.488.165Tai san thu~ thu nh?p hoan [\Ii 262 11 693.765.262 1.189.785.334

TONG TAl sAN 270 596.848.090.236 540.226.032.961

5

CONG TY co PHAN PHVC VT,J ~T nAT sAl GONs6 58 Truong Son, Phuong 2, Q.Tan Blnh, TP.HCM

BAo cAo TAl CHiNH TONG HQPQuy lI/2017

BANG CAN DOl KE ToAN TONG HQ'P GIU A mEN DO (TIEP)(Dang d§y du)Quy II12017

Tt;lingay 3010612017

NGUONVON Mlis8 TM S8 cu8i quy s6 dAu DamVND VND

NQPHAITRA 300 236.796.762.023 188.131.544.311Nqng~n han 310 231.992.175.523 179.761.790.011Phai tra nguoi ban ngin han 311 14 46.148.909.162 51.985.724.024Nguc] mua tra tien truce ngan han 312 195.646.592 199.961.608ThuS va cac khoan phai n9P Nha mroc 313 16 12.343.353.751 1] .290.42 I.854Phai tra ngiroi lao d9ng 314 83.140.775.102 107.692.376.504Chi phi phai tra ngan han 315 17 7.101.788.885 1.857.654.306Phai tra ng&nhan khac 319 18 73.260.908.607 2.514.496.097Quy khen thuong phuc lei 322 9.800.793.424 4.221.155.618Nq dal h:,n 330 4.804.586.500 8.369.754.300Phai tra dai han khac 337 18 4.804.586.500 8.369.754.300

VONCHt) Sa HUU 400 360.051.328.213 352.094.488.651V8n chi! So' hnu 410 19 360.051.328.213 352.094.488.651V6n gop cua chu so heu 411 200.000.000.000 200.000.000.000- cdphiiu ph6 thong co quy€n biiu quyet 41IQ 200.000.000.000 200.000.000.000. . ).

412 6.603.680.000 6.603 ..680.000Thang du von co phanC6 phieu guy 415 (362.800.000) (133.000.000)Quy lIdu tu phat tri€n 418 54.144.670.223 7.139.777.265Loi nhuan sau thu~ chua phan ph6i 421 99.665.777.990 l38.484.031.386- LNST chua phdn phc5ilUy td din cuc5ikY 421a 1.853.938.780 204.132.755truce- LNST chua phdn phc5ikY nay 421b 97.81/.839.210 138.279.898.631

TONGNGUONVON 440 596.848.090.236 540.226.032.961

Tp. H6 Chi Minh, ngay.2fthcing 07 nam 2017

Nglf()'iI~p bi~u

D~ng Thj Minh Nguy~t

TUQ.K~ toan tnro'ng

Nguy~n Thj Thuy Di~m

6

C9NG TY CO pRAN PHl)C Vl,J M~ T DAT sAl GONSo 58 Truong San, Phuong 2, Q.Tan Blnh, TP.HCM

BAo cAo TAl CHiNH TONG H<JPQuy II12017

BAo cAo KET QuA HO~T DQNG KINH DOANH TONG H<}P GIUA NIEN DQ(Dang d§y do)QuyIII2017

QuylI Lily k€ tir aAu nam a€n cu6i quy nayChi tieu Mil TM Nam nay Narn truce Nam nay Nlim tmIYc

s6 VND VND

Doanh thu ban hang va cung cap djcb vQ 01 21 232.260.868.953 198.000.655.722 443.149.201.778 381.989.012.340

Ole khoan giam tnr doanh thu 02

Doanh tbu tbuAn ban hang va cung dp 10 21 232.260.868.953 198.000.655.722 443.149.201.778 381.989.012.340djch V\l

Gia v6n hang ban II 22 145.407.638.383 129.910.657.701 287.097.937.019 252.863.099.941

LQ'i Dbu~n gqp v€ ban hang va cung cap 20 86.853.230.570 68.089.998.021 156.051.264.759 129.125.912.399djch v\I

Doanh thu heat dQng tili chinh 21 23 439.56l.733 941.939.889 1.528.736.675 1.477.054.893

Chi phi tai chinh 22 24 156.855.536 472.254.224 906.352.103 987.387.840

Trang do: Chiphi /ai yay 23

Chi phi ban hang 25

Chi phi quan Iydoanh nghiep 26 25 22.350.255.303 12.830.217.980 35.390.011.829 24.660.083.710

LQ'i Dbu~n thuAn tir host di)ng kinb 30 64.785.681.464 55.729.465.706 .121.283.637.502 104.955.495.743doanh

Thu nh~p khac 31 26 124.512.967 64.038.641 2.084.372.021 81.915.731

Chi phi khac 32 27.552 2.422.636 1.014.361 88.526.060

LQi Dhu~n khac 40 124.485.415 61.616.005 2.083.357.660 (6.610.329)

Tang lQ'iIIhu~D k€ roan trD'6'c thu~ 50 64.910.166.879 55.791.081.711 123.366.995.162 104.948.885.414

Chi phi tllU~TNDN hien hanh 51 28 12.558.182.943 11.152.595.125 24.257.147.882 21.030.669.058

Chi phi tllU~TNDN hoan hli 52 29 60.000.000 49.285.991 496.020.072 49.285.991

LQi nhu~n sau thu~ thu nhip doanh 60 52.291.983.936 44.589.200.595 98.613.827.208 83.868.930.365nghi~p

NguciI~pbiSu

Nguyin Thj Thuy Di~m

7

CONG TY co pHANPHT)CVlJ ~T DAT SAl GONsa 58 Truong Son, Phuong 2, Q.Tan Binh, TP.HCMBAo cAo TAl CHiNH TONG HQ'P

Quy III2017

BAo cAo LUlJ CHUYEN TIEN T:.¢TONG H<}P GlirA NIEN DQ(Dang d~ydu)

(Phirong phap glan ti~p)Quy 1II2017

Chi tieu

Luu chuySn tiSn tir hoat dQng kinh doanhLq·jnhu~n tru-o-cthuSDi~u chinh cho cac khoanKhau hao TSCD va BDSDTCac khoan dI,Tphong(Lai)fl6 cac khoan chenh l~eh tY gia h6i doai do danh gia laicao khoan muc ti€n t~ co g6e ngoai t~Lai, 16heat dong dau ill

L(J'inhupn Iii:IrO{lttlvng kin" doanh trutrc (hay tlDi van/U'UtlrngTang, giam cac khoan phai thuTang, giam hang t60 khoTang, giam cac khoan phai tra (khong ke liii vay phai tra,thu~ TNDN phai nop)Tang, giam chi phi tra tnrocTI1U~thu nh~p doanh nghisp da nopTi8n thu kMe ttl hOlltdong kinh doanhTi8n ehi kMe ttl hOlltdong kioh doanh

LU'u clluyin tii" tlluan til:IIO{ltilrng kinll doallh

Lu-u chuySn tiSn tir ho,t dQng diu hrTi~n ehi d€ mua s~m, xay dVngTSCD va cae tid san dilihf;l11 kbaeTi~n ehi eho vay, mua cae eong e\l nq ella dan vi kbaeTi8n thu hai eho vay, bin llli eae eong e\l nq eua dan vikhaeTi8n chi dau illgop v6n vilo dan vi khaeTi~n thu h6i dau ill gop v6n vilo dan vi kluleTi€n thu liii vay, c6 rue vii lqi nhu~ duqe ehia

Lu'u chuyin tiin Ih"an til:I/O{ltilrne tlau tU'

Lu-u chuySn tfSn til' ho,t dQng tai chinhTi~n chi tni vdn gop eho cae ehu sa huu, mua lllie6 phieuella doanh oghi~p dil phat hanh

LU'u chuyill tii" thua" til:hO{lt ilrne tiii cll'II"Lu-u chuySn tiSn thudn trong 1<5'Ti~n va tlrO'ngdu-O'ngti~n diu kyAnh huang eua thay dBi tY gia h6i doMquy dBingolli t~

Ti~n va hrO'ng du-O'ngtiAncuAi ky

Nguiri I~p bi~u

Nguy~nThj Thuy Di~m

Mii TM Loy kS tir ddu nam d~n cuAi quy naysA Nlimnal': Nam trurrc2 3 4 5

01 123.366.995.162 104.948.885.414

02 26.128.070.693 16.171.852.60003 (29.034.703.966) (234.660.228)04 (109.928.084) 192.369.353

05 (501.312.058) (576.699.571)08 119.849.121.747 120.501.747.568

09 33.288.764.863 (25.688.942.461)10 (330.133.081) 992.273.68911 (48.300.951.924) 31.610.793.462

12 61.373.229 374.487.23015 (18.088.368.510) (16.098.420.867)1617 (341.261.096) (5.837.605.000)20 86.138.545.229 105.854.333.621

21 (94.578.820.100) (84.269.016.898)

23 (20.000.000.000)24 10.000.000.000 ~);25 (4.451.191.116) ...,

2627 556.256.502 697.032.88830 (98.473.754.714) (93.571.984.010) 1

/'32 (229.800.000) (105.000.000) ")

~40 (229.800.000) (105.000.000)50 (12.565.009.485) 12.177.349.61160 127.817.498.015 78.370.065.49461 82.651.400 (76.809.237)70 115.335.139.930 90.470.605.868

Tp. H6 Chi Minh, ngayJrthcing 07 niim 2017

D~ngThj Minh Nguy~t

8

CONG TY co PRAN PHQC VI) ~ T nAT SAl GON BAo cAo TAl CHiNH TONG HOP8658 TruOngSan, Phuong 2, Qu~nTan Hinh,TP,HCM Quy IIJ2017THuy.ET MINH BAo cAo TAl CHINH TONG HO'P (TIEP)(Cac thuy€t minh nlly fa b9 phtin hop thanh va cdn duoc doc a6ng thoi voi Baa caa tai chinh kern thea)

1. D!C DIEM HO~ T DONG CUA DOANH NGHIJt:P

1.1 HiNH 'nnrc soHUU VON

Cong ty C6 phfut Phuc Vl) M~t dat Sai Gon (sau day goi t~t la "Cong ty") la Cong ty C6p~~n hoat dQng thee Ghly chtrng nhan ~an~ ky Doanh nghiep s6 0312610240 dang kY l~ndau ngay 06 thang 01 nam 2014, thay doi Ian thir hai vao ngay 15 thang 05 nam 2015, thaya6i lfut thtr ba ngay 18 thang 07 nam 2016, thay a6i IAnthir tu vao ngay 24 thang 10 nam2016.

Ten goi d~y au bang tieng Vi~t: CONG TY CO pRAN PHVC VI)MAT BAT SAl GON.

Tru s6 chinh: S6 58 Truong Scm,Phuong 2, Quan Tan Binh, Thanh ph6 H6 Chi Minh.

V6n di~u I~ cua Cong ty tren Giay chrrng nhan dang kY Doanh nghiep la 200.000.000.000d6ng.

1.2 LINH vtrc KINH DOANH

Linh vue kinh doanh cua Cong ty la dich VI,! phuc vu ky thu~t thuong m<;1iM~t aftt.

1.3 NGANH NGHE KINH. DOANH

HO<;1tdOngchinh cua Cong ty bao g6m:

HO<;1tdQngdich Vl) h6 tn1 tn,rcti~p cho v~ tai hang khong, chi ti~t:

Tn;rcti~p san xUftt,kinh doanh t<;licac cang hang khOngsan bay;Khai thac k~t cau h<;1t~ng, trang thi~t bi, thi~t bi cang hang khong, san bay;Cung (rng cac dich Vl) bao duang tau bay, phI,!tung, thi~t bi hang khong va cac trangthi~t bi khae;Cung (rng cae dieh VI,! ky thu~t, dieh VI,! khoa hQc, cong ngh~ trong va ngoai nuoe;Cung (rng dieh VI,! kY thu~t thuO'ngm<;1im~t dftt;Cung (rng cae dieh VI,It<;1inha ga hanh khaeh, ga hang h6a;Mua ban v~t tu, thi8t bi, phl,ltUng,thi~t bi hang khong;Dieh VI,! d<;1iIy eho cae hang hang khong, cae eong ty v~ tai, du lieh cae nba san xuat,eung (rng tau bay, V?ttu, phl,ltung, thi~t bi tau bay va trang thi~t bi ehuyen nganh hangkhong;Cung (rng cae dieh VI,!phl,!cVI,!san d6 t<;1ieac eang hang kMng san bay;Cung (rng xlillg d~u, rna hang khong (bao g6m nhien li~u, d~u rna bOitran va ehftt longehuyen dung) va xang d~u t<;licae eang hang kh6ng, san bay;Kinh doanh kho han~ hoa, giao nh?n ha~g hoa;Sira chua, bao tri, lap d~t cae trang thiet bi di~n, di~n tir, eO'khi ehuyen nganh, eongtrinh dan dl,mg(tru gia cong co khi, tai eh~ ph~ thai, xi rn<;l.di~n t~i trl,ls6)./.

1.4 CHU KY sAN XUAT, KINH DOANH THONG THUONG

HO<;ltdQng kinh doanh chu y~u eua Cong ty Ia cung eap dieh VI,! kY thU?t thuang m<;liM?tdk Theo d6, ehu Ie)' san xuftt kinh doanh thong thuang eua Cong ty la ng~n ngay va quayvong thuang xuyen, lien tl,letrong mQtthang.

9

CPNG TY CO pHAN PHVc vu M~T BAt SAl GON BAo CAO TAl cHiNH TONG HQl'SO58 TruOng San, PhuOng 2, Qu~ Tan Binh, TP.HCM Quy 1II20] 7THUYET MINH BAo CAO TAI CHiNH TONG H<}P(TIE'P)(Cdc thuyit minh nay ia b(Jphdn hop thanh va cdn-duac doc a6ng thai voi Baa cao tai chinh kem thea)

I. B~e DIEM HO~ T DQNG eVA DOANB NG~P (TIEP)

1.5 cAu TRue eVA DOANH NGHl¢p

Chi nhanh Da NAng la don vi bach toan phu thuoc cua Cong ty, hoat di)ng theo gi~y chimgnhan dang leY hoat dQng s6 0312610240-001 dang ky Ian dau ngay 27/04/20] 5. Dja chi tai:Cang Hang Khong Quoc t€ Da NAng, Phuong Hoa Thuan Tay, Quan Hai CMu, Tp. DaNAng.

Chi nhanh Cam Ranh la don vi hach toan dQc l~p cua Cong ty, heat dOng theo giay chungnhan dang ky hoar dOng s6 0312610240-002 dang leY Ifill.dau ngay 20/5/2016. Dia chi tai:Cang Hang Khong Quoc t€ Cam Ranh, Phuong Cam nghTa, Tp, Cam Ranh, tinh KhanhHoa.

Thuc hien tinh than bien ban cuoc hop H(\i d6ng quan tri Cong ty C6 phan Phuc vu M~t dihSai Gon ngay Z3/03~2016 va ~ghi Quy€t Df;tiHQi D6ng c6 don~ thuOng nien nam 2016ngay 11104/2016 chap thu~ ke ho?eh rn6 rQng phf;tm vi san xuat kinh doanh thong quaphuong an g6p v6n tMnh I~p Cong ty C6 ~hdn Phvc Vl,l M~t dftt C~ ~anh dlJ ki€n di va~ho?t dQng euoi narn 2016. Theo d6, HOi d6ng quan tri C611gty Co pban Phve Vl,l M~t datSai Gon da ban banh Nghi quy8t s6 164INQ-HDQT ngay 23/12/2016 thong qua quy8t dinhg6p v6n thfmh l?p Cong ty C6 phdn Phve Vl,lM~t d~t Sai Gon - Cam Ranh.

Ngay 0110112017, Cong ty C6 ph§:n Phve Yl,lM~t dAt Sai Gon - Cam Ranh dUQ'ethanh I~ptren co s6 ehuy€n d6i Chi nMnh Cam Ranh eua Cong ty theo cae Nghi quy8t neu tren.D6ng thai, Cong ty dang trong giai dO?Q ho~m t~t h6 so, thu tI,Ie d€ ngung hof;tt dOng Chinhinh Cam Ranh.

2. KY ICE ToAN, DON VI TrEN TIJ;sir DVNG TRONG ICE ToAN

2.1 KY KE ToAN NAM

Ky k€ toart nam eua C6ng ty b~t dfru tu ngay 01 thang 01 va k€t thue ngay 31 thing 12 narnDuong lieh.

2.2 .DON VI TIEN Tt sir Ol,lNG TRONG KE ToAN

Don vi ti~n t~ su dl,lng trong k8 toin la D6ng Vi~t Nam (VNO).

3. CHuAN MV'e vA eRE DQ KEToAN Ap DQNG

3.1 CHE .D(>I<E TOAN Ap DJ..1NG

Cong ty ap dl,mg Ch8 dQ K8 toan doanh nghi~p ban hanh thea Thong tu 200ITT-BTC ngay22112/2014 eua Hi) Hi ehinh, thay th8 eho Ch8 d<) k€ toin doanh nghi~p ban hanh theaQuy8t dinh s6 IS12006/QD-BTC ngay 20/3/2006 va Th6ng tu s6 244/2009/TT-BTC ngay31/12/2009 eua BQHi chinh.

3.2 TUYEN 80 VE VltC TUAN THiJ CHuAN MVC KE ToAN VA eRE .D(>KE ToAN

Cong ty tuan thu cae Chufrn ID\fC va ChS dQk8 to<10Vi~t Nam h:i~n hanh d€ I~p va trinh baycae Bao cao tai chinh t6ng hQ'p.

10

CONGTY co PHAN PHT)c VV MAT nAT SAl GON BAo cAo TAl CHiNH TONG HQPS6 58 Truang San, Phuaog 2, Qu~nTa~Binb, TP.HCM Quy 1I12017THlIYETMINHBAo cAo TAl CHiNHTONGHQP(TlEP)(Cdc thuyit minh nay fa h9 phdn hop thann va cdn duac doc a6ng tho! voi Baa cao tai chinh kern thea)

4. cAc cHiNH SACH KE ToAN can YEU

4.1 tree TiNH KE ToAN

Vi~c l~p Bao cao tai chinh t6ng hop tuan thu theo cac Chusn mire K~ toan Vi~t Nam yeucAuBan T6ng Giam d6c phai c6 nhtrng uoc tinh va gia dinh aOOhuang d@ns6 li~u bao caov~ cac cong no, tai san va viec trlnh bay ca~ khoan cong nc va tai san tiem tang tai ngay l~pBao cao tai chinh tong hQ'Pcling nhtr cac so Ii~u bao cao ve doanh thu va chi phi trong suotky k~ toano S6 li~u phat sinh thuc t~ c6 th~ khac voi cac uoc tinh, gia dinh d~t ra.

4.2 TIEN vA cAc KHoAN TUONG DlJONG TlEN

Ti~n va cac khoan tlTang duO"ngti~n bao g6m ti~n m~t t<;tiquy, ti~n glri ngan hang, ti~n dangchuy€n, cac khoan kY cUQ'C,ky quy, tj~n ~i n~an ~ang c6 ky b<;tng6c khOl1&qua 03 thangc6 tinh thanh khoan cao, c6 kha nang chuyen doi de dilllg tbanh cac khoan tH~nxac dinh vait rui ro lien quan den vi~c bi~n d9ng gia trl chuy~n d6i cua cac khoan nay.

4.3 cAc KHOAN PRAl THU

Cac khoan phai thu dlTQ'cthea d5i chi ti~t thea ky h<;tn,d6i tlTQ'ng,lo<;tinguyen t~ va cac yeut6 khac thea nhu d.u quan lY. Khi l~p bao cao tai chinh, Cong ty din ClrkY h<;tncon l<;ticuacac khoan phai thu d€ phan loW la dai h<;tnbo?c ngin h<;tn.Cong ty tblJc hi~n trich l~p dt.rphOng thea ThOng tu s6 228/2009/TT-BTC ngay 07/12/2009cua B9 Tai Chfnh v8 vi~c "Huang dan ch~ d9 trich l~p va Slr dl,ll1gcac khmin dlJ phonggiam gia hang t6n kho, t6n that cac kh03n d~u tu till chinh, nQ'ph,U thu kh6 doi va bao hanhsan phAm, hang Ma, cong trinh xay lip t<;tidoanh nghi~p."

Cac khoan phai tim dUQ'ctrlnh bay thea gia tri ghi s6 trCr dlJ phong phai thu kh6 doi (n~uc6).

4.4 HANG TON KHO

mmg tan kho duQ'c xac dinh tren CO" so gia thftp hO"ngiua gia g6c va gia tri thu~ c6 th~thlJc hi~n duQ'c. Gia gac hang tan kho bao gam gia rnua, chi phi nguyen v~t li~u trt.rc ti~p,chi phi lao d9n~ tn,rc ti~p va c~i phi siro xufit chung ho~c chi phi li~n quan ;khac, n~u c6, d€c6 duQ'c hang tOn kho 0 dia diem va tr<;tngthai hi~n t<;ii.Gia tri thuan c6 the thlJc hi~n duQ'cduQ'c xac d~1h bing gia ban lIac tinh tru cac chi phi d~ hoan thanh cling chi phi ti8p thi, banhang va phan ph6i pMt sinh.

Hang tan kho dlIQ'Ch<;tchtoan thea phuO"ng phap ke khai thucmg xuyen. Gia g6c cua hangtan kho dlIQ'Cxac dinh thea phuang phap blnh quan gia quy~n.

DIJ phong giam gia hang tan kho cua Cong ty duQ'c trich I~p cho ph~ gia tri dlJ kien bi t6nthat do cac khmin suy giam trong gia trl (I6i thm, hong, kern phAm chat. .. ) cua hang tan khotbuQc quy~n sa hfru cua Cong ty dlJa tren bing chung v~ S\Tsuy giam gia ttl t<;tingay kththuc kY k@toano SIJ tang ho~c giam khoan dt.r phong giam gia hang tan kho dlIQ'Ch<;tchto anvao gia v6n hang ban trong kYo

4.5 TAl sAN CODINR HUURiNH VAHAOMON

Tai san c6 dinh huu hlnh dUQ'ctrlnb bay thea nguyen gia tru gia tri hao mon lily k€. Nguyengia tcli san c6 dinh hfru hlnh bao g6m gia mua va toan b9 cac chi phi lien quan khac lienquan trlJc ti~p d~n vi~c dua till san vao tr<;tngthai s~n sang Slr dl,lllg.

11

C9NG TY co pHANPHVc\TV M~T nAT SAl GON BAocAo TAl cHiNHTONG HQPSo 58 TruOng San, Phuong 2, Qu~n Tan Blnh, TP.HCM Quy TIJ2017THUYET MINH BAocAo TAl CHiNH TONG HQP (TIEP)(Cdc thuyit minh nay ta b9 phan hap thanh va cdn ilu(,1Cdoc il6ng thai vai Baa cao tai chinh kern thea)

4. cAc CHiNH SACH KE ToAN cnu YEU (TIEP)

4.5 TAl SANCO DJNHHUu HiNH vA HAO MON (TIEP)

Nguyen gia tai san c5 dinh htru hlnh do cac nha th.1u xay dung bao g6m gia tri cong trlnhhoan thanh ban giao, cac chi phi lien quan true ti~p khac (n6u co).

D6j voi cac tai san c6 dinh hoan thanh va era dira vao siI dung nhirng chua duoc cap cotharn quyen phe duyet quyet t0i10 se duoc tarn ghi tang nguyen gia tai san c6 dinh va trichkhau hao. Khi co quy~t toan duoc duyet se di~u chinh lai nguyen gia nrong irng, khong di~uchinh lai chi phi khau hao da:trich rna se di~u chinh gia tri khau hao (tang hoac giam) tuongUng voi thai gian !iiIdl,mg con l<;1icua tai san c6 dinh.

D6i voi cac tai san c6 dinh huu h1nb hi~n co tl,l.ithai di~m xac dinh gia tri doanh nghi~p,nguyen gill cua cac tai san nay dugc ghi nMn thea gia dugc danb gia Il,l.ithea h6 So' xac dinhgia tri doanh nghi~p Cong ty TNHH MQt tbanh vien Ph\lc V\l M~t dat Sai Gon tl,l.ithai di~m31/03/2014 da: duQ'c B9 Giaa thong V~n tai phe duy~t t<;1jQuy6t djnh s6 2189/QD-BGTVTngay 10/06/2014.

Ty l~kMu haa dugc xac dinh thea phuang pbap duang thing, c,an CtI vaa thm gian sit d\lnguoc tinh cua tai san, phU hQ"pvoi thai gian khau haa tai san co dinh dll dugc quy dinh t<;liThOng tu s5 45/2013/TT-BTC ngay 25/0412013 cua B9 Tal chinh v~ ch6 d9 quAn I$', SLrdl,Ulgva trich khau haa tAi san c6 dinh. Thai gian su d1,lngcua tal san uoc til1h nhu sau:

LO\li tai sanNha cua, v~t ki8n trucMay moc, thi6t biPhuong ti~n v~n taiThi€t bi Van phOng

Tho'i gian kh§u hao (nam)05 - 3003 - 1005 - 0804 - 06

4.6 TAl SANCO DJNHVOHiNH vA HAO MON

Tal san c6 dinh vo hinh dugc trlnh bay thea nguyen gia, baa g6m ban quy~n may tlnh dugckhc1uhaa trong 3 Dam va ph§.o m~m may vi tinh du<;tckhau haa trong 5 nam.

4.7 NGUYENTAC GHI NH~N VONCHU SOHUU

V6n dfiu tu cua chu so hfru dugc phan anh thea s6 v6n th1,l'ct6 chu s6 hfru da gop, khong ghinh~ theo s6 cam k6t, s5 phai thu cua cac cM sa hilu. Khi .nha dfiu tu gop v6n bing ngal,l.it~t~ea tiSn d9, Cong ~y se ap d\mg cy gia gia? di~h thl,l"ct6 tl,l.itung thai di~m thl,tc ~6p ?~ql!Ydoi ra Vi~t Nam Dong va ghi nh~ vaa von dau tu cua chu so huu, th~ng du von co phau(n6u co).

Truang hQ'p nh~n v6n gop b~ng tai san thi phau anh tang V611d§.u tu cua cM sa hfru theagia danb gia Il,l.icua tai san dugc cac ben gop v6n chap nh~n.

V6n gop c6 ph§n cua cac c6 dong dugc ghi thea gia tlwc t6 phat hanh c6 phi~u, dugc pMnanh chi ti6t thea hai chi tieu rieng nhu sau: V6n gop cua cM sa hiIu va tMng du v5n c6ph.1n: V6n g6p cua chu sa hihl dugc phan a.nh thea m~nhgia cua c6 phi~u d6ng thm dugcthea dol chi tiet d5i voi c6 phi!§u ph6 thOng co quy~n bi~u quySt va c6 phi6u uu dai. Conth~ng du v6n c6 ph§.o phan anh khaftn chenh l~ch giua m~nb gia va gia pMt hftnh c6 phiSu(k€ ca cac truang hgp tai pMt hanh c6 phi€u quy).

12

CONG TY co pHAN PHVC \TV ~T nAT SAl GON BAo cAo TAl cHiNH TONGHQPs6 58 TruOngSan, Phuemg2, Qu~nTan Blnh, TP.HCM QuyW2017THUYETMINH BAo cAo TAl CHiNH TONGHQP (TIEP)(Cdc thuyit minh nay la br phan hop thanh va cdn aur;rct19Ct16ng thai voi Bdo cao tai chinh kern theo)

4. cAc CHiNH sxca KEToAN CHU YEU (TIEP)

4.7 NGUYEN TAc GHI NH~N VON cnu s6HUU (TlEP)

V5n khac cua Chu sc httu phan anh s6 v6n kinh doanh diroc hinh thanh do b6 sung nr ketqua hoat d(jng kinh doanh hop nhelthoac do duoc tang, bieu, Utitro, danh gia lai tai san (khicac khoan nay duoc phep ghi tang, giam v6n diu nr cua chu s6 htru)

4.8 GHlNH~N DOANH THU

Doanh thu duoc xac dinh khi Cong ty c6 kha nang nh~ duoc cac loi Ich kinh t6 co th@xacdinh m{>tcac chic chin. Doanh thu thuan diroc xac dinh thea gia trj hop Iy cua cac khoanda thu hoac se thu diroc sau khi tnr cac khoan chi8t khftu thuang m~, giam gia hang ban,hang ban bi tra I~i.D6ng thai doanh thu duqc ghi nh~n khi thoa man cac di6u ki~n sau:

Doanh thu duqc xac dinh khi Cong ty c6 kha nang nh~ duqc cac Iqi fch kinh t8 c6 th~ xacdinh m(jt cac chic chin. Doanh thu thuftn duqc xac dinh thea gia tri hgp ly eua cac kh.oanda thu ho~c se thu duqc sau kill tru cac khoan chi8t khclu thuang m~, giam gia hang ban,hang ban bi tra I~. D6ng thOi doanh thu duqc gill nh~nkhi thoa man cac di6u ki~n sau:

Doanh thu cung cdv dich vu

Doanh thu cung Clip dich V\I bao g6m: Dich V1,l hang khong (cho tllUequay lam thu t\1C,keod§y may bay, ph\1cV\I m~t dftt, dich V1,l hang khong khae) va Dich V\1phi hang khong (Ph\1cV\I khach VIP, F, C; dich V\I dao t~o; dich V\I haM 1y,hang Ma va dich V\1phi hang khongkhac).

Doanh thu cung dp djch V\1duqc ghi nh~n khi k@tqua giao dich va cung (mg dich V\1ouqcxac dinh m{>teach dang tin c~y va Cong ty c6 kha nang thu duqc cac Iqi fch kinh t~ illgiaodich nay (duqc ghi nh~n kill co bing chUng v€ san luqng dich V\l cung celpduqc hoao thanbt~ingay k8t thue IcY k8 toan).

Doanh thu hoat dong fbi chlnh

Lai ti6n gui ngan hang duqc ghi nh~n tren co s6 d6n tieh, duqc xac dlob tren s6 du cac taikhoan ti6n gui va [al suAtap dvng cho tung thai IcY cua cac ngan hang.

4.9 NGO~I T~

Cong ty h,rachQn tY gia d~ ap dl,1I1gcho cac giao dich trong k~ toan 1<\Ngan Mng TMCPCong Thuang Vi~t Nam Chi nhanb TP.HCM. C\1th€ nhu sau:

Ty gia giao dich thvc t~ ap d\lng khi ghi nh~n doanh tl1Uva ng phai thu 1<\ty gia muachuy@nkhoan ngo~i t~ cua Ngan hang TMCP Cong Thuong Vi~t Nam Chi nhanh TP.HCM.

Ty gia giao dich thvc t8 khi dinh gia l~ cac khoim nwc ti6n W c6 g6c ngo~ t~ duqc phanlo~i la tai san la tY gia mua chuy~n khoan ngo~ t~ cua Ngan hang TMCP Cong ThuongVi~t Nam Chi nhanh TP.HCM t~i thai di@ml~p Bao cao tal chinh. Ty gia giao dich thl,l'ct6khi danh gia l~i cac khoan m\1ctien t~ co g6c ngo~i t~ duqc phiin lo~i Ia nq phii tra la ty giaban ngo~ t~ cua Ngan hang TMCP Cong Thuong Vi~t Nam Chi nhanh TP.HCM tl;lithaidi~m I~pBao cao tai chinh.

13

CONG TY co plIAN PHl)C VV ~ TDATSAlGON BAo cAo TAl CHiNHTONGHQPs6 58 Truong Son, Phuang 2, Qu~nTan Binh, TP.I1CM QuyW2017THUYETMINHBAo cAo TAl CHiNHTONGHQP (Tmp)(Cac thuyit minn nay la b(iph(m h9P thanh va cdn duac (/9C il6ng thai vai Bdo cao tai chinh kerntheo)

4. cAc CHiNH SACHKE TOANcHiJ YEU(TIEP)

4.9 NGO~ T~ (TIEP)

Khoan chenh l~ch ty gia b6i doai do viec danh gia lai s6 dir cu6i kY sau khi bu tnr chenhl~ch tang va chenh lech giam, s6 chenh lech can lai diroc hach toan vao doanh thu hoatdQngtai chinh hoac chi phi tai chinh trong kyo

Lai chenh lech tY gia do danh gia lai cac khoan no phai tra bangngoai t~ cu6i kY (neu co)duoc bu tru voi 16chenh I~chty gia do danh gia lai cac khoan no phai tra bang ngoai t~ cu6ikyoSau khi bu tru n~u can lili chenh I~ch tY ghi thl tinh viw thu nb~p tinh thuS, n~u 16chenhl~cb ty gili th1tinh vao chi phi san xu~t kinh doanh chinh khi xac dinh thu nh~p chiu thuS.

4.10 THut VA cAc KHoAN pHA!NOPNHANlfOc

Thui gia tri gia tang (VAT)

Doanh thu cung dp dich V\lcbo cac chuy~n bay Qu6c t~ thuQc d6i tU(,lI1gchiu thue gia trigia tang v6'i thuS suAt0%; doanh tim cung c~p dich V\lcho cac chuy~n bay QU6c noi chiuthu~ suM 10%. Cac djch V\lkhac du(,lc ap d\lng thuS su~t thea cac lu~t thuS hi~n hanh t?iVi~tNam .

ThuS GTGT cua Van phOngC6ng ty va cac chi nhanh du(,lcke khai va nOprieng a tung diaphuong.

Thui thu nhdp doanh nghiep

ThuS tl1Unb~p doanh nghi~p (n~u c6) th€ hi~n gia tri cua s6 tl1U~phai tnl hi~n t?i va s6 thu~hoanl?i.

S6 thuS thu nh~p doanh nghi~p hi~n hanh pbai nop du(,lc tinh dlJa tren thu nh~p chiu thu~trong kyoThu nh~p chiu thuS khac v6i l(,linhu~n k~ tOru1du(,lctrinh .bay tren Bao cao K~tqua ho?t dong kinh doanh t6ng h(,lpVI kh6ng bao g6m cac khoan thu nh~p hay chi phi tfnhthu~ ho~c d~(,lckh~u tru trong cac nam kha9 (bao g6m ca 16man~ sang, n~u c6) va ngoai rakMng bao g6m cac chi tieu khOngchiu time ho~c kh6ng duQ'ckhiiu tru.

Vi~c xac dinh thuS thu nh~p doanh nghi~p eua C6ng ty can cu vao cac quy dinh hi~n hanhv€ thuS. Tuy nhien, nhihlg quy dinh nay thay d6i thea tUng thai ky va vi~c xac djnh sallcung v€ thuS thu nh~p doanh nghi~p tuy thuQc vao k~t qua ki~m tra cua co quan thu~ c6thAmquy€n.

Thu~ thu nh~p doanh nghj~p hoiln l?i du(,lcxac dinh thu~ sullt dlJ tinh se ap d\lng cho namtai san du(,lCthu h6i hay n(,lphai tra du(,lcthanh toan la 20%. ThuS thu nh~p hoan I?i duQ'cghi nh~ lili, 16 tru truang h(,lpkhoan thlle do co lien quan d&ncac khoan m\lC du(,lc ghith~g vao v6n chu sa hihl. Trong truang hgp do, thu~ thu nh~p hoiln l?i du(,lcghi th~ng vaov6n cM sa hihl.

Cac lo?i thu~ khac du(,lcap d\lng thea cac lu~t thu~ hi~n hanh t:;tiVi~t Nam.

Thu~ thu nh~p doanh nghi~p phat sinh cua Van phOngC6ng ty va Chi nhanh Da N~ng (danvi h?ch toan phl,lthuQc cua C6ng ty) du(,lctlnh toan va nQP t~p trung t?i C\lCthu~ H6 ChiMinh.

ThuS thu nMp doanh nghl~p phat sinh cua Chi nhanh Cam Ranh (dan vi h?ch toan dQc l?pcua C6ng ty) du(,lcHnh tow va nop t?i CI,ICthu~ tinh Khanh Hoa.

14

.~,to?c:",'

CONG TV CO pHANPHVC VT,J M~ T flAT SAl GC)Nse 58 Truong Son, Phuong 2, Quan Tan Blnh, TP.HCM

BAo cAo TAl cHiNH TONG HQ'PQuy II12017

THUYETMlNH BAo cAo TAl CHiNHTONGHQ'P (TIEP)(Cac thuyet minh nay ta b9 phdn hop thanh va cdn duac tJ9CtJ6ng thoi vai Bao cao tai chlnh kern thea)

4. cAc CHiNH sAcH KE ToAN CHU YEU (TrEP)

4.11 BAO cxo no PH~N

B9 phan thea llnh V\1C kinh doanh la m9t b9 ph~ c6 th~ phan b* duoc, tham gia VaGquatrlnh san xufrt hoac cung cap san pham, dich V1)rieng le, mot nhorn cac san pham hoac cacdich vu c6 lien quail rna b9 ph~n nay c6 rui ro va loi ich kinh t~ khac vci cac b9 ph~ kinhdoanh khac,

Dich V1)cua Cong ty cung c~p ia dich vu d?c thu cua nganh hang khong, phan Ian khachhang su dung dich vu tron goi.cac dich vu tach rei va dich vu phu khong dang k6, vi v~yCong ty xac djnh khong co s\l' khac bi~t v8 IInh V\l'CkiOO doanh cho toim b9 ho~t d(lng cuaCong ty.

B(l ph~ theo khu V\1C dia Iy ia mot b(l ph~n c6 th~ phan bi~t duQ'c, tham gia VaGqua trlnhsan xufrt ho~c cung cdp san pharo, dich Vl,l trong ph~m vi mOt mol truang kinh t~ C\l th6 rnab9 ph~ nay c6 rui ro va lQ'i !eh kinh t~ khac vai cac bO pMn kinh doanh trong cae moitrub'ng kinh t8 khac. Ho~t dOng kinh doanh cua C6ng ty phat sinh t~i Thanh ph6 H6 ChiMinh, Da N~ng va Cam Ranh. Vi v~y, bao cao bO ph~n bao g6m cac khoim mvc phan b6trvc ti8p cho m(lt bi) ph~n cung nhu cac bOph~ dUQ'cphan chia thea mot cO'sa hQ'P IS'.

4.12 BENLIENQUAN

Cac ben dUQ'ccoi Lalien quan n~u mOt ben c6 kha nang ki6m soat ho~c c6 anh huang dangke d6i vai ben kia trong vi~c ra quy~t dinh cac chinh sach tai chinh va ho~t d(>ng. Ben li.enquan bao g6m:

• NhUng doanh nghi~p c6 quy~n ki6m soat, ho1,lc bi kiem soat tn,rc ti8p ho~c gian ti~pthong qua m(>t h01,1cnhieu ben trung gian, ho~c duai quyen bi ki6m soat chung vaiCong ty g6m Cong ty mt;:, cac cong ty con cung t~p doan, cac ben lien doanh, cO' sakinh doanh duqc d6ng ki6m soat, cac cong ty lien k~t.

• Cac ca nhan c6 quyell tr1/c ti~p ho~c gian tiep bi6u quyet a cac doanh ngbi~p bao caod~n d8n c6 anh huang dang k6 tai doanh nghi~p nay, cac nhall vien quan 1y chu ch6t c6quyen va trach nhi~m v~ vi~c I~p k8 ho~ch, quail Iy va ki6m soat cac ho~t d(lng cuaCong ty k8 ca cac thanIl vien m~t thiSt trong gia dinh eua cac ca OOannay.

• Cac doanh ngbi~p do cae ca nhan duQ'c neu tren Ilfun tf1!CtiSp h01,1cgian tiep quy8n bi~uquy~t ho1,lcnguai d6 c6 th~ c6 anh huang dang k~ tai doanh ngbi~p.

Khi xem xet tung m6i quan h~ cua cac ben lien quan, bim chdt cua m6i quan h~ duQ'c cM Yt&i chu khong phai chi hiOOthuc phap ly Clm cac quan h~ d6.

5. TIEN vA cAc KHoAN TtJ'ONG DUONG TIEN

s6 cu6i quy s6 dAuDam

VND VND-------563.242.656 17.827.430

104.771.897.274 97.799.670.58510.000.000.000 30.000.000.000

115.335.139.930 127.817.498.015

Ti~n m~tTiSn gtri ngan bang khong ky b~Oic khofm wang Quang tiSn (*)

CQng

(*) Cac khoan tuong dltO'ng ti~n la tien gtri c6 kY h~ 3 thang t~iNgan hang TMCP D~u tuva PMt tri~n Vi~t Nam - Chi nhinh TP.H6 Chi Minh.

15

C9NG TY CO PHAN PHVc VT) ]\~T BAT SAl GON BAo cAo TAl CHiNH TONG HQ'PSo 58 TruOng San, PhuOng 2, Qu~ Tan Binh, TP.HCM Qui'II/2017THUYET,MINH BAo cAo TAl CHiNH TONG HQ'P (TIEP)(Cac thuye:minh nay la b9 phdn hop thanh va cdn tlU(JCdoc tl6ng thcYi vai Baa cdo tai ehinh kern thea)

6. PHAI THU KHACH HANG

Phai thu cua khach hang ng~n han- Cong ty ce ph§nHang khong VietJet- DHT AVIATION INC- Cong ty ce phan Hang khong Mekong (*)- LLC "!KAR" Airlines- Transaero Airelines (*)- QATAR AIRWAYS- TURKISH AIRLINES- TIGER Am.WAYS SINGAPORE PTE. LTD- JETS TAR ASIA AIRWAYS PTE LTD- AIR ASIA BERHART- THAI Am. ASIA- ASIANA AIRLINES INC- EMIRATES AIRLINE- MALINDO Am.- AHK AIR HONGKONG- Cty CP HK JETS TAR PACIFIC AIRLINES- AIR CHINA- NORD WIND- Cty TNHH MTV DV MD San bay VN-CN TSN- VANILLA Am. INC.- NOKAIRLINES PUBLIC c.o LTD- CHINA SOUTHERN AIRLINES C.O LTD- AIRASIA BERHAd-AIRBUSAN- HAINAN AIRLINES HOLDING CO., LTD- HONG KONG DRAGON AIRLINES LTD- JIN AIR- Cong ty TNHH TNT- T'Way Air., Ltd- JETSTARAm.WAYS PTY LTD- Cty CP PVMD Sai Gon - Cam Ranh-KMcPhai thu cua khach hang Iii cac ben lien quan- Cty CP PVMI> Sai Gon - Cam Ranh

s6 cu6i quy se (J~uDamVND VND------

166.338.514.636 179.004.731.37989.936.532.415 81.961.783.667

271.320.615 5.940.120.2575.508.337.6504.157.151.7982.926.366.31613.562.875.5113.563.744.0403.750.20l.7703.554.234.2273.469.190.7283.003.393.8662.971.832.8712.534.874.0762.505.716.0262.262.915.2404.938.322.837l.90 1.311.6311.573.962.8781.573.306.2621.346.433.8871.345.755.0841.231.686.3881.166.837.3021.019.531.3851.479.581.935847.078.072

1.868.990.033998.637.385429.252.838

85.147.700

4.612.542.8443.584.488.9001.917.600.4334.849.035.7574.965.576.0393.682.267.3348.514.174.3524.863.39l.6241.309.787.0492.186.100.8002.327.585.634

l.290.924.938

1.634.635.6262.130.499.6471.469.066.2071.632.566.9302.684.102.4782.217.283.5632.984.597.362489.183.005

16.700.103.384489.183.005489.183.005

15.611.305.419

(*): Trong QV2017, Cong ty tlnrc hien x6a no phai tim kho doi cua Cong ty cs phdn HangKhong Me Kong va Transaero Airlines thea Quyet dinh s6 190A/QD/HDQT cua H9i d6ngQuan tri Cong ty tai ngay 31103/2017 v~ viec x6a cac khoan no pha! thu kho doi.

16

C9NG TY co PRAN PHl)C \TV ~ T nAT sAlGONS6 58 Tnrong Son, Phuong 2, Quan Tan Elnh, TP.HCM

BAo cxo TAl cHiNH TONGH<}PQuy IU2017

THUYETMINHBAo cAo TAl CHiNHTONGHQP (TrEP)(Cac thuyetminh nay la b9 phdn h9P thanh va cdn duac doc a6ng thai voi Sao cdo (ai chinh kem thea)

7. cAc KHoAN puA! THU KHAc

S~ J.. ,o CUOl quy J. 'So dau DamGia tr]VND

Du phongVND

Gia tr]VND

Dl}' phODgVND

Ngin han- Tarn (eng- Ky circe, ky quy- Chi h9 cac hang bang khong- Bao hiem xa h9i- Bao hiern y t~- Bao hiem thAtnghiep- Chi h9 C(J quan bao hiem ti~n 6m dau thai san- Phai thu lai du tim ti€n giri ngan hang e6 IcY han- Phai thu lai ti~n luang ella Nhan vien

- Phai tim khac

Dai han- Cong ty eho thue Tai Chinh IT- NH NN&PTNT Vj~t Nam

CQDg

1.576.548.852321.690.350271.000.000316.009.534

1.808.855.01034.813.730

225.600.000473.722.468

327.514209.601.00096.528.000

242.337.47135.138.889

84.243.608

90.083.333860.188.855124.119.110

20.600.000.000 20.600.000.00020.600.000.000 20.600.000.000

1.576.548.852 22.408.855.010 20.600.000.000

(*): Trong QI/20 17, Cong ty thirc hien x6a no phai thu kh6 doi ella C6ng ty cho thue Tai Chinh II-NHNN&PTNT Vi~t Nam theo Quyet djnh s6 190NQI)IHf)QTellaH9i d6ng Quan trj Cong ty ~i ngay 31/03/2017 v~ vi~e x6a cae khoan n9' phai thu kh6 doi.

17

.~,J::! I ... 4 ..... _ L_J>.- l"-.tt,

CONG TY co pHANPHVc vu MAT BAT sAl GON BAO CAO TAl cHiNH TONG HQl>sa 58 Truong Son, Phuong 2, Qu~n Tiin Blnh, TP.HCM Quy W2017THUYET MINH BAO CAO TAI CHiNH TONG HQ'P (TlEP)(Cac thuyit minh nay fa b9phdn hQP thanh va cdn Gur;rCGQCtl6ng thai vai Baa cao tai chinh kernthea)

8. HANG TON KHO

Nguyen lieu, v~t li~uCong Cl,1, dung Cl,1

CQng

ss cuAi guy sA diu namGia gBc DI}' phOng Gia g8c DI}' phOng

_____ V.;..:N:....;.;.D::;..,. VND v:....:ND...:.=.. VND

5.820.340.651 5.539.757.570109.010.000 59.460.000

5.929.350.651 5.599.217.570====

9. CHIrat TRA TRIJ'acS8 cu8i quy se dftu nam

VND VND------311.527.603 300.975.19250.216.329 93.914.19351.398.873 153.127.20310.846.851 32.661.069170.476.000 21.272.72717.135.00011.454.550

659.562.52561.018.605

459.543.56471.225.35864.774.9983.000.000

731.488.165

84.269.896554.621.54414.866.71077.730.015

Ngin han

- TAn sa vo tuyen di~n- Phi circe Metrowan- PhAu mem mail service- Trich truce chi phi thue mat bang- Dich Vl,I khi nrong hang khong-KMcDai han

- Ban quyen phAnmem Kaspersky- Duong truy€n cap quang- V0 tuyen di~n ill tai Chi nhanh Da Ngng- Dich Vl,I h6 tro Icy thuat tron goi 3 nam- Trieh tnroc chi phi khac

CQng 971.090.128 1.032.463.357===============10. TRUEvA cAc KHoAN PHAI THUNHAxuoc

se cu8i quyVND ------

181.570.3542.628.98889.654.930

39.446 39.446

273.893.718=====39=.4=4=6

s6 diu namVND

- TTNDN nQPthua tai Chi nhanh Cam Ranh- TTNCN nQP thua tai Chi nhanh Cam Ranh- TTNCN nQP thea tai Van phong H6 Chi Minh- TGTGT nQP thira tai Van phong H6 Chi Minh

CQng

18

C~NGTY co PRAN PH1)CVV ~ T DAT sAl GON BAo cAo TAl cHiNH TONGHQPSo 58 Tn.rong San, PhuOng 2, QU~DTan Blnh, TP .HCM Quy II/2017THUYETMINH BAo cAo TAl cHiNo TONGHQP (TIEP)(Cac thuyit minh nay fa b(3phdn hap thanh' va cdn duoc doc a6ng thai vai Bao cao tai chinh kem thea)

11. TAl sAN THUE HOAN L~I

86 cu6i quy S6 afiu namVND VND

693.765.262 1.189.785.334108.492.000 168.492.000

436.020.071585.273.262 585.273.263

Ta! san tbu~ thu nh~p hoan I~i- Chi phi phai tra Sita text- Chi phi bQi nghi Khach hang cu6i Dam- Chi phi du phong Transero Airline

12. TAl SAN co f)INH VO HiNH

Ban quy@n,bing sang ch~

VND

.\ 'Phan mernmay vi tinh

VND

NGUYENGIAse du d~uIcyse du cu6i ky

GIA TRJ HAO MONse du d~ukySA d A. k'o U' CUOI y

GIA TRJ CONL~I

s6 duo dau kys6 du cu6i ky

Nguyen gia TSCf) tai ngay 30106/2017 da khau baa h~t nhung v~n con sir dung:774.068.000 d6ng.

514.288.000 259.780.000 774.068.000

514.288.000 259.780.000 774.068.000

514.288.000 259.780.000 774.068.000

514.288.000 259.780.000 774.068.000

19

CONG TY co pHANPHT)CVV ~ T BAT sAl GONS6 58Truong S011, Phuong 2, Quan Tan Binh, TP.HCM

BAo cAo TAl cHiNn TONGHQ'PQuyIIl2017

THUYETMlNH BAo cAo TAl cHiNH TONGHQP (TIEP)(Cac thuyit minh nay Iii b(Jphdn h9'[Jthanh va can duoc d9C d6ng tluri vai Baa cao tai chinh kern thea)

13. TAl sAN CO DJNH HUu BiNH

Nha efrav~t ki~n true

CQDg

NGUYENGIASB dir diu Dam

- Mua trong kY- Giam do tai san mang di gop v6n ------SB dir euBi quy

HAO MON LUY KESB dir dAu Dam

- Kh§.uhao trong ky- Giam do tai san mang di gop v6n ------SB dir euBi quy

GrA TRl CON L~ISB dir diu Dam

SB dtr euBi quy

9.458.400.805 325.600.192.754 12.154.283.523 375.792.538.694

764.380.455 90.497.297.720 989.968.000 92.251.646.175(90.840.000) (12.970.611.105) (13.061.451.1 05)

10.131.941.260 403.126.879.369 13.144.251.523 454.982.733.764

5.426.166.484 141.474.337.556 8.829.550.598 157.436.914.018

818.410.626 23.933.350.815 802.561.730 26.128.070.693(4.542.000) ( 1.885.876.103) (1.890.418.103)

6.240.035.110 163.521.812.268 9.632.112.328 181.674.566.608

4.032.234.321 184.125.855.198 3.324.732.925 218.355.624.676

3.891.906.150 239.605.067.101 3.512.139.195 273.308.167.156

28.579.661.612

28.579.661.612 ================

1.706.859.380

573.747.522

2.280.606.902 ==:;:;;~===~===

26.872.802.232======

26.299.054.71 0 =~~~;;;;;=:: ===================~===~== ===================Nguyen gia TSCD tai ngay 30106/2017 da khau hao h~t nhung viin con sir dung: 0 d6ng.

20

CONG TY co PRAN PHlJC \TV M~T BAT sAlGONS6 58 TIUOngSan, PhuOng 2, Qu~ Tan Blnh, TP.HCM

BAo cAo TAl CHiNH TONG HOPQuy U12017

TlflIYET MINH BAo cAo TAI cHiNH TONG HQP (TrEP)(Cdc thuyit minh nay til b(Jphdn hop thanh va cdn duac 49C d6ng thai voi Baa cao 'iIi chinh kem thea)

14. pIIAI TAA NGl1OJ: BAN

a) Cac khoan phlii trii Dgtr()'i ban ng~n han- Tling Cong ty CangHang Khong Vi~t Nam - CTCP- Cang HK QT Tan Son Nh§t-CN T6ng Cong ty Cang Hang Khong VN - CTCP- Cang hang khong QT BANfu1g- CN T6ng Cong ty cang Hang khong VN-CTCP- Cling hang khong QT Cam Ranh - CN Tling C6ng ty cang Hang khong VN-CTCP- C6ng ty ce phk Xu§t nhap khc1uhang khong- Cong ty TNHH Tu v§n Ky thuat HAngKhong Vi~t Nam- Cong ty TNHH™ DV XNK An Tam- C6ng ty cli phan A vintech- C6ng ty TNHH TM DV Ngoc H~- Doanh nghiep nr nhan Sao Mai Em- C6ng ty CP DV HK San bay Tan San Nh§t- Cong ty CP Bftu nr Khai thac nha ga QU6c t8 BANfutg

- Phai tra nha cung cApkhacb) Phiii trii ngu'(l'jban la cac ben lien quan- Tling Cong ty Cling Hang Khong Vi~t Nam - CTCP- Cang HK QT Tan San Nh§t - CN Tling C6ng ty Cang Hang Khong VN - CTCP- Cling hang kh6ng QT Cam Ranh - CN T6ng C6ng ty cling HAngkhong VN-CTCP- Cling hang kh6ng QT BANing - CN T6ng Cong ty cimg Hang khong VN-CTCP- Cong ty C6 pb§.nPb\lc V\l M?t d~t SAiGon - Cam Ranh

21

sa cuai quy, ;I.So dau Dam

Gia tr] Kha nang trii ng Gia tr] Khii nang tntVND VND VND VND

46.148.909.162 46.148.909.162 51.985.724.024 51.985.724.0243.223.635.511 3.223.635.511 4.242.584.369 4.242584.369

25.242.169.465 25.242.169.465 23.903.479.266 23.903.479.2665.150.901.850 5.150.901.850 5.345.572.044 5.345.572.044

6.385.931.436 6.385.931.4363.668.107.400 3.668.107.400

2.272.673.200 2.272.673.200 2.243.439.110 2.243.439.1102.107.590.502 2.107.590.5023.039.014.000 3.039.014.000

502.700.000 502.700.000460,.000.000 460.000.000800.822.000 800.822.000

2.614.468.553 2.614.468.5532.498.456.081 2.498.456.081 4.433.088.399 4.433.088.39933.643.106.826 33.643.106.826 39.877.567.115 39.877.567.1153.223.635.511 3.223.635.511 4.242.584.369 4.242.584.369

25.242.169.465 25.242.169.465 23.903.479.266 23.903.479.2666.385.931.436 6.385.931.436

5.150.901.850 5.150.901.850 5.345.572.044 5.345.572.04426.400.000 26.400.000

C9NG TY co PHAN PHQC VV M~T flAT sAl GON BAo cAo TAl CHiNH TONG H<}PSo 58 Truong San, Phuang 2, Q.Tan Binh, TP.HCM Qui'IV2017THUYET MINH BAo cAo TAl CHiNH TONG HQP (TlEP)(Cac thuye: minh nay ta b9 phdn h9P thanh va cdn tiU(JCa9C a6ng thOi vci Baa cao tai chfnh kern thea)

15. DAu TtrTAI CHINH nAI H~N

Thuc hien tinh thin bien ban cuoc hop HQid6ng quan tri Cong ty CPPVMD Sai Gon ngay23/03/2016 va Nghi Quyet B<;liHQid6ng C6 dong thuong nien nam 2016 ngay 11/04/2016chap thu~n ki hoach mo rQugpham vi san xufrt kinh doanh thong qua plnrong an gop v6nthanh l~p Cong ty CPPVMB Sat Gon - Cam Ranh . Theo do, HQi d6ng Quan tri Cong tyCPPVMB Sai Gon da ban hanh Ngh] quyet s6 164NQ-HBQT ngay 23112/2016 thong quaquyet dinh gop v6n thanh l~p Cong ty CPPVMB Sai Gon - Cam Ranh voi tY l~ gop van51% nrong duong: 15.810.000.000 d6ng.

___ ....;.V.;;..;.ND~ __:_.::_

ThUl~GTGT d§u ra 35.098.079T11U~TNDN trong do: 9.115.773.233- Thui TNDN tai VP Sai GOI1va CN 5.909.254.426DaN6ng- Thui TNDN tai eN Cam RanhThueTNCN

16. TImE vA cAc poAI NQP NHA xtroc

3.206.518.8072.139.550.542

Thu~mon hiliThue khac

CQng 11.290.421.854 ====17. CHIPHl PHAI TRA

a) NgliD h:,m- ThU lao HBQT va BKS

Chi phi Slr dl,mgSitaChi phi nghi matChi phi hQi nghiChi phi b6i duong dQch~i + kham suc kh6eChi phi trang phl,lcnganhChi phi bao hQ lao dQngKhac

b) Dai h~D

CQDg

22

sa phai DQP S6 dil DQP trong S6 cuai quytrong ky ky

VND VND VND

2.922.897.676 2.882.370.144 75.625.61124.257.147.882 21.296.670.089 12.076.251.02624.255.365.110 18.088.368.510 12.076.251.026

1.782.772 3.208.301.57915.173.650.067 17.121.723.495

5.000.000 5.000.000982.293 982.293

42.358.695.625 41.305.763.728

191.477.114

12.343.353.751

86 cu6i quy 86 d§u DamVND VND

7.101.788.885 1.857.654.306159.000.000 159.000.000542.460.000 842.460.000

2.058.000.000854.934.306

1.147.597.8852.952.376.000242.355.000

1.260.000

7.101.788.885 ====1.=85=7=.6:::54=.3=0=6

CONG TV CO PHAN PHVC VV ~T flAT sAl GONS6 58 Tnrong Son, Phuong 2, Q.Tan Binh, TP.HCM

BAo cAo TAl cHiNH TONG H<}PQuyIU2017

THUYET MINH BAo cAo TAl CHiNH TONG HQP (TrEP)(Cdc thuyet minh nay ta b6 ph(1I7 hop thanh va cdn duoc doc il6ng thai WYi Baa cao tai chfnh kem thea)

18. cAc KHOAN PBAI TRA,PHAI NQPNG.ANH~ KHAc

a) Ngin han

- Kinh phi cong doan- Bao hiem xa hQi- Bao hiern y t€- Bao hiem that nghiep- Nhan ky guy, IcY circe Ilgl1n h<;U1- Phai tra ti~n ve, hoa h6ng ban ve da thu h9- C6 nrc nam 2016 phai tra- Thu b6 sung ti~n du lich cua nhan vien vangiroi than

- Phai tni ti~n 6m dau thai san- Cac khoan phai tra, phai n9P khacb) Dai han

- Nh~n ky quy, ky CU'{J'C dai han tron.gdo:+ C6ng ty TNHH TM DRT+ CAMBODIA BA YON AIRLINES+ THAI AIR ASIA+ JET STAR AIRLINES+ AIR ASIA BERHART+ VANILLA AIR INC.+ THAI LION+ CARDIG AIR+Cong ty TNHH Vietsky Support+ Khac

CQng

19. VON can SO HUu

19.1 CHITIETVONDAu TtYCVA cnu soHU'U

T6ng Cong ty ClmgHang khong Vi~tNam -CTCP

Cong ty CP f)~utuKhai thac CangCong ty TNHH Quan 1yQuy SSIcli dong khacC6 phieu quy

CQng

se cu6i quy s6 d§u namVND VND------

73.260.908.607 2.514.496.097

844.699.727 1.137.826.847426.788.427 2.600.000

4.869.0002.004.00030.343.500866.395.3221.277.656.655

69.937.000.000493.930.000

257.762.829280.833.798 212.694.599

4.804.586.500 8.369.754.300

4.804.586.500 8.369.754.300136.620.000 4.464.538.300568.680.750 568.930.500455.400.000 455.600.000113.280.750 113.330.500819.720.000 820.080.000

1.024.650.000 1.025.100.000796.950.000 797.300.000751.410.000108.875.000 108.875.00029.000.000 16.000.000

78.065.495.107 10.884.250.397

sa cU6i9u£ S6 d§u nlimT;t l~ Ghl tri !VND} T;t Ie Gia tri {VND}

48,00% 96.000.310.000 48,00% 96.000.310.000

12,79% 25.572.450..000 12,79% 25.572.450.00015,16% 30.315.280.000 15,16% 30.315.280.00023,95% 47.909.960.000 24,01% 48.016.960.0000,10% 202.000.000 0,05% 95.000.000

100% 200.000.000.000 100% 200.000.000.000

23

C~NG TY co pHANPHl)C \TV ~T BAT sAl GON BAo cAo TAl CHiNH TONG H<;1PSo 58 Tnr&ng Son, PhuOng 2, Q.TanBinh, TP.HCM QuyW2017THUYET MINH BAo cAo TAl cHiNH TONG H<;1P(TIEP)(Cac thuyit minh nay la b9 phdn h9P thanh va cdn duoc doc il6ng thai vai Baa cao tai chinh kem thea)

19. VON cIJiJ SO HUU (TIEP)

19.2 cAc GIAO DICH VE VON VOl cAc CHU SO mru vA PHAN nror co T(JC, LQINHD~N

Tl}i 0110112017 Phat sinh tang Phat sinh giam Tl}i 30/06/2017VND VND VND VND

V6n ddu nr cua chu s6 MuV6n g6p ella chu se hiru 200.000.000.000 200.000.000.000

C6 nrc loi nhuan da chia

19.3 CO PRIED

Tl}i 0110112017 Ph at sinh tang Phat sinh giiim Tl}i 30/06/2017cs I!hi~u ca I!hi~u " J. d I!hi@uCo I!hieu

s6 IUQ11gell phi€u dang kY phat hanh 20.000.000 20.000.000S6 hrong cd phieu dii ban ra ding cluing 20.000.000 20.000.000+ cdphiiu phd thong 20.000.000 20.000.000se hrong c6 phi8u duoc mua lai 9.500 10.700 20.200+ cdphiiu phd thiing 9.500 10.700 20.200se hrong c6 phi8u dang hru hanh 19.990.500 (10.700) 20.001.200+ cdphiiu phd thdng 19.990.500 (10.700) 20.001.200"Menh gil'!c6 phieu dang hru hanh (d6ng/CP) 10.000 10.000 10.000 10.000

24

CONG TV CO PRAN PH(JC VV M~ T BAT SAl CONS6 58 Truong Son, Phuong 2, Q.Tiln Hinh, TP.HCM

BAO CAO TAl CHiNH TONG HQPQuyll/2017

TIIUYET MINH BAO CAO TAI CHiNH TONG HQP (TIEP)(Cdc thuyit minh nay la b(jphdn hop thanh va cdn tiUQ"C doc d6ng tho} val Baa cdo tai chinh kem thea)

19. VON em) soHim (TIEP)

19.4 BANG BIEN DONG VON cau SOanuKhoan muc

s6 duodiu nam tro-ac

- Uii trong nam- Mua lai eli phieu- Tam irng ti€n thuong d~t k~ hoach LN 2016- Chia eli tire b~ng eli phieu- Trieh bi>sung quy KT, PL narn 2015- Tang v5n trong Icy nay- T~ trieh quy KT, PL nam 2016- Trich quy d§u illphat tri€n 2015- T~ irng e&nrc nam 2016 bang ti€n m~t- Thirong fIDQT, Ban Kiem soar tu Ioi nhuan 2015

s6 duocu3i niim truce

S3 dU"d§u ky- Lai trong Icy- Mua lai eli phieu- Trieh quy thea NQf)fIDCf) ngay 14/03/2017- Trich quy KTPL thea NQDHf)Cf) ngay 14/03/2017- Chia eli tue eon I~ieua nam 2016- Thuang HDQT, BKS, Ban Ttmg Giam d5e di8uhftnhnam 2016

- T~m trich quy KT, PL nam 2017

S3 dO"cu3i ky

van diu tucna chu sa hUll

Th~ng duovanca ph§n

dphi~uquy

Quy diu tu·phat tri~n

LQi nhu~n Tang cl}ngsau thu~

chua phan ph6iVND VND

68.292.150.020 208.772.150.020

174.204.717.632 174.204.717.632(105.000.000)

(4.025.000.000) (4.025.000.000)(56.165.160.000) (0)

(450.000.000) (450.000.000)9.930.520.000

(1.914.069.000) (1.914.069.000)(7.139.777.265) (0)

(29.985.750.000) (29.985.750.000)(4.333.080.000) (4.333.080.000)

138.484.031.386 352.094.488.651

138.484.031.386 352.094.488.651

98.613.827.208 98.613.827.208(229.800.000)

(47.004.892.958)(4.475.000.000) (4.475.000.()00)

(69.937.000.000) (69.937.000.000)

(12.897.658.841) (12.897.658.841)

(3.117.528.805) (3.117.528.805)

99.665.777.990 360.051.328.213

_____ VN_D V.;_;ND~ V_ND VN_D ;...;;_;..::._

140.508.000.000 (28;000.000)

56.165.160.000

3.326.840.000

200.000.000.000

200.000.000.000

200.000.000.000

(105.000.000)

6.603.680.000

6.603.680.000 (133.000.000)

6.603.680.000 (133.000.000)

(229.800.000)

6.603.680.000 (362.800.000)

25

7.139.777.265

7.139.777.265 =================7.139.777.265

47.004.892.958

54.144.670.223 ================ =:i:2~:=;'~~

CONG TV CO PHAN PHVC \TV ~T BAT SAl CONS6 58 Truong San, Phuong 2, o.rs» Blnh, TP.HCM

BAo cAo TAl CHiNH TONG HQPQuy lli2017

THUYET MINH BAo cAo TAl CHiNH TONG HQP (TIEP)(Cdc thuyit minh nay la b9 phdn hop thanb va can duoc doc d6ng thai vai Baa cao tai chinh kem thea)

20. cAcMVC NGOAI BANG CAN nOI KIt ToAN

20.A TAl sAN TRUE NGOAI

Ghi tr] tai san thue ngoai- Tai san khac thue ngoai tai Van phong- Tai san khac thue ngoai tai CN Da Ning- Tai san khac thue ngoai tai eN Cam RanhTAng ti~n thue tai thi~u trong tuong laiella Hop dang thuf hoat dQng tai sankhOng hiiy ngang theo cac thOi han:- Tir 1nam trc xuong

+VanPhong+ CNDaNing+CNCam Ranh

- Tren 1 nam a:~n5 nam

sa euai quy . sa dAu namVND VND-------

142.682.223.895 249.892.393.08155.743.205.515 55.743.205.51586.939.018.380 60.969.106.700

133.180.080.866

21.383.260.5278.630.449.14112.752.811.386

37.144.783.5418.630.449.14112.752.811.38615.761..523.014

Tai san thue ngoai la tai san thue 1101;1td(>ngvoi T6ng Cong ty Cang Hang Khong Viet Nam theaHop d611gs6 34/ACV-SAGS d6n 116.t31112/2017; HQP d611gs6 35/HD/ACV-SAGS thai h1;111thus d~11h8t 31112/2017.

20.B NGO~I T:E:cAc LO~Sf. f.. ,o euOl quy

VND Nguyen tq=====VND Nguyen t~======Ngo:;ti t~ cae )o~iDo la My (USD)Do la Singapore (SOD)

91,874.937.8884.012.092

20.C NQ KHO DCn DA xULV (*)

D8i tU'Q'Dg

Cong ty C6 ph§n Hang khong Mekong

Transaero Airelines

Cong ty cho thue Tai Chinh II - NHNN&PTNTVN

4.047.354,09244,00

79.013.549.075 3.479.240,383.818.600 244,00

Gia tr! (VND) Nguyen nhan xoa ncr

5.508.337.650 Hang ngung khai thac tCrlau khong co kha nangtim h6i

2.926.366.316 Hang ngung khai thac tlrlau khOng co kha nangthu h6i

20.600.000.000 Cong ty da pha sankh6ng co kha niing ti1Uh6i

(*): Trong QII20 17, Cong ty th\fc hi~ll xoa 11q phai thu kh6 doi ella cae d6i tU91lgneu treD theoQuy~t dinh s6 190AIQDIHDQT cua H(>id6ng QUall tri Cong ty llgay 31103/20 17 v~ vi~c xoacac khoan nq phai t1m kho doi.

26

C(>NG TV CO PHAN PHVC VV ~T BAT sAl GONSo 58 Truong San, Phuong 2, Q.Tan Binh, TP.HCM

BAo cAo TAl CHINH TONG HQPQuy U12017

THUYET MINH BAo cAo TAl CHiNH TONG H<}P (TIEP)(Cac thuy€t rninh nay lit br;phdn hop thanh va c4n duoc doc d6ng thOi voi Baa cdo tai chinh kern thea)

r '\ '\ A-21. DOANH THU BAN HANG VA CUNG CAP D1CH vu

Tir 01/04/2017 Tir 01/04/2016d~n30/06/2017 d~n30/06/2016

VND VND-------232.260.868.953 198.000.655.722223.889.441.354 193.352.480.389205.999.949.463 177.694.670.79011.749.256.690 9.646.070.847

816.779.548 2.683.510.3975.323.455.653 3.328.228.355

4.648.175.3331.688.600.051648.691.392596.225.791612.510.350500.792.170

Tir 01104/2017 Tir 01104/2016d~n 30/06/2017 d~n 30/06/2016

VND VND-----....;._;_

145.407.638.383 129.910.657.701

145.407.638.383 129.910.657.701

a) Doanh thu- Doanh thu hang klumg+ Phuc V{I Miit adt+Dich V{I keo ady+Dich Y{I quay thu tuc+ Dich. V{I xe cha khdch

- Doanh thu phi hang khong 8.371.427.5992.985.838.0541.567.412.400692.940.371275.351.000

1.580.408.439354.811.283914.666.052

+ Dich V{I Sua chiia+ Dich V{I dao tao+Dich. V{I giiit iti+Dich V{I VIP+ Dicb V{I hanh If, hang hoa+ Dich V{I cho thue trang thtit hi+Khac

CQngb) Doanh thu voi cac ben lien quant T6ng Cong ty Cang HK Vi~t Nam-CTCPt Cong ty CP PVMD Sid Gon Cam Ranh

232.260.868.9534.356.292.0172.930.180.7341.426.111.283

22. GIA. V6N HANG BAN

Gia v6n djch vu

CQng

23. DOANH THU HO~T DQNG TAl cHiNH

601.355.579

198.000.655.7222.182.791.4432.l82.791.443

Tir 01104/2017 Tir 01104/2016d~n30/06/2017 d~n30/06/2016

VND VND-------158.050.289 397.346.157239.218.592 544.593.73242.292.852

Lai tiSn giri ngan hangLai chenh l~ch tY gia phat sinh trong kyUii do danh gia l~i chenh l~ch cy gia cu6i IcyCQng 439.561.733 ======941.939.889

27

CpNG TY co PHAN PHT,JCVT,JM~T BAT SAl GONS6 58 Truong San, Phuong 2, Q.Tan Blnh, TP.HCM

nAo cAo TAl CHiNH TONG HQl'Quy II/20l7

THUYET MINH nAo cAo TAl CHiNH TONG HQl' (TIEP)(Cac thuyit minh nay fa bo phdn hop thanh va cdn duae doc a6ng thai V07 Baa cao tai chinh kern thea)

24. cm mtTAl CHiNH

Til 01104/2017 Til 01104/2016d~u 30/06/2017 d~u 30/06/2016

VND VND

L6 chenh lech tY gia phat sinh trong ky 156.855.536 30l.362.475L6 do danh gia lai chenh I~ch tY gia cu6i IcY 170.891.749

CQug 156.855.536 472.254.224

25. cm rnt QuANLY

Til 01/04/2017 Til 01104/2016d~u 30/06/2017 d~u 30/06/2016

VND VND

- Chi phi nguyen v~t lieu, cong cu, dung CI,I 121.425.465 468.154.274- Chi phi nhan cong 13.814.396.689 5.158.052.285- Khfru hao tai san c6 dinh 303.736.674 219.374.243- Thu~, phi, I~ phi 3.176.105- Chi phi sua chua 117.381.800 457.686.277- Chi phi dich V1,l mua ngoai 2.003.037.100 l.601.790.194- Chi phi thue m~itbang 1.309.651.650 969.129.420- Chi phi dao tao hufrn luyen 702.928.458 834.499.235- Chi ti~p khach 418.005.459 390.634.089- Phi nhuong quyen 3.372.166.298 2.850.387.700- Holm nMp chi phi du phong (234.660.228)- Chi phi b~ng ti8n khac 187.525.710 111.994.3 86

CQug 22.350.255.303 12.830.217.980

26. THUNH4P KHAc

Til 01104/2017 Til 01/04/2016d~u 30/06/2017 d~u 30/06/2016

VND VND

Thu ban h6 sa thAu 119.038.357 7.727.279Phat vi pham hop d6ng 3.181.822 52.830.000Khac 2.292.788 3.481.362CQug 124.512.967 64.038.641

28

CONG TY co pRAN PHVC vuMAT BAT SAl GONse 58 Truong Son, Phuong 2, Q.Tan Binh, TP.HCM

BAo cAo TAl CHiNH TONG H<)PQuy IJI2017

THUYET MINH BAo cAo TAl CHiNH TONG H<)P (TIEP)(Cac thuyit minh nay fa bophdn h9]Jthanh va cdn duac d9Cd6ng thai voi Baa cao tai chinh kern thea)

27. cm pHi sAN XUAT KINH DOANH THEO YEU TO

Til' 01104/2017 Til' 01104/2016d~D30/06/2017 d~D30/06/2016

VND VND-------4.468.421.216 3.765.351.649

73.324.362.75594.980.923

8.591.880.9866.739.068.9952.726.669.030

41.938.465.874l.386.98l.720

- Chi phi nguyen v~t lieu, cong C1,J, dung ClJ

- Chi phi nhan cong- TllU~,phi, l~ phi- Kh§u hao mi. san c6 dinh- Chi phi dich vu mua ngoai- Chi phi sua chua tai san- Chi phi dam bao hoat dong- Chi phi thue mat b~ng- Chi phi Sita- Chi phi bao hiem tai san, chay n6 ...- Chi phi dao tao huan luyen- Chi tiSp khach- Phi nhirong quyen- Roan nhap chi phi du phong- Chi phi bing ti~n khac

85.763.282.58162 ..984.635

13.805.648.4267.591.459.3493.266.682.619

44.315.408.0111.309.651.6501.226.932.6741.228.032.964726.928.458432.769.095

3.372.166.298

187.525.710

1.046.878.347398.513.544

2.850.387.700-234.660.228111.994.386

CQng 167.757.893.686 142.740.875.681

28. cm rnt THUE THU N~ DOANH NGlII¥P III¥N HANH

Til' 01104/2017 d~n 30/06/2017 Til' 0110412016d~n 30/06/2016

VND VND

Van phimg Sai GonCNCam Ranh Tang cQng

va CN Da NlingTAng LN k~ toan tinh thu~ 64.901.253.020 8.913.859 64.910.166.879 55.993.214.733

miu chinh tang cac khoan TN ehju thu~ 660.848.188 660.848.188 16.190.850- Chi phi khong ctugc tnr 360.848.188 360.848.188 16.190.850- Chi phi phai tra Sita text 2017 300.000.000 300..000.000

miu chinh giim cac khoan TN chju tbu~ (2.780.100.356) (2.780.100.356) (246.429.957)

- Chi phi hQi nghi KMch himg cu6i nam (2.180.100.356) (2.180.100.356)- Hoan nh~p chi phi Sita 2016 (600.000.000)- Hoan nh~p dv phong Transero Airline (246.429.957)

TAng thu nh~p chiu thu~ trong nam 62.782.000.852 8.913.859 62.790.914.711 55.762.975.626Thu~ su~t 20% 20% 20% 20%

Thu~ thu nh~p doarth nghi~p hi~n hanh 12.556.400.171 1.782.772 12.558.182.943 11.152.595.125

Chi phi thui TNDN hi~n hanh 12.556.400.171 1.782.772 12.558.182.943 11.152.595.125

29

CONG TY co PHAN PHVC VVM~T BAT SAl GONS6 58 Truong San, Phuong 2, o.rs« Binh, TP.HCM

BAo cAo TAl CHiNH TONG HQ'PQuy 1I/2017

THUYET MINH BAo cAo TAl cHiNH TONG HQ'P(TIEP)(Cdc thuyet minh m}y la b(Jphdn hop thanh va cdn duac tJ9CtJ6ng thai voi Baa cao tai chinh kern thea)

29. cm pHi THVE THU N~ DOANH NG~P HOAN L~l

Cac chenh l~ch tam thOi duC}'ckh§u trirHoan nh~p chenh I~ch tam thOi duC}'ckh§utrir- Hoan nMp chi phi Sita- Hoan nh{ip du phong Transero AirlineThu~ sufit thu~ TNDN hoan I~i

Thu~ TNDN hOaD I~i phat sinh tir vi~c hoannhip tiii san thu~ thu Dhip hoan I~i

30

Tir 01104/2017 d~n30/06/2017

VND

300.000.000

300.000.000

20%

60.000.000

Tir 01104/2016d~n30/06/2016

VND

246.429.957

246.429,95720%

49.285.991

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

CONG TV CO PHAN PHljC VI)M~T BAT SAlGONsa 58 Truong Son, PhuOng 2, o.ra, Blnh, TP.HeM

BAOcAO TAl cHiNH TONG HQPQIII2017

THUYET MINH BAo cAo TAl cHiNH TONG HQP(TIEP)(Cac thuye:minh nay Labr)phdn h9P thanh va cdn duac doc a6ng thai v6'i Bdo cao tai chinh kern theo)

30. BAo cAo 80 P~NNham phuc vu cong tac quiin 19,Cong ty t6 chirc thea doi cac b9 phan kinh doanh tren ITnhVlJC dia 19bao g6m: Van phong TP. H6 Chi Minh, Chi nhanh m.N~ng, chi nhanh CamRanh,Bao cao b9 ph~o chinh y8u thea khu VlJC dia 19nhir sau:Qll/2017 T~i Van phong Tp. Tai Chi nhanh Da t~i Chi nhanh Ci}ng

Ha Chi Minh Niiog Cam Ranh_____ V.:...:N;,,;,,:D~ VND VND VND

Doanh thu tbufu1bi) ph~n 184.221.865.101 48.039.003.852 232.260.868.953Chi phi bi) phan 132.578.364.016 35.175.989.507 3.540.163 167.757.893.686

L{1i fllmQ,ng{jp tir IIOf}tiJ{jng kinll doank

Doanh thu tai chinhChi phi tai chinhThu nhap khacChi phi khacL{1i lIf1uQ.ntrtruc tlluiChi phi thu€ TNDN hien hanhChi phi thu€ TNDN hoan I~L{1i1l11tlQ.nsau t!lui thu ,,"lip doanh Ilg"i~p

QW2016

Doanh thu thuin bQ ph~Chi phi bi) ph~L{1i II/1U9" g{jp tir hOf}tiJ{jng killl' doallh

Doaoh thu tai chinhChi phi tm chinhThu nh~p khacChi phi kbacL{1in11ll911trtrUc thuiChi phi thu€ TNDN hi~o hanhChi phi thu€ TNDN hoan I~L{1inllu911sau thui tllU nMp doanll Ilgl'i~p

51.643.501.085

401.652.904135.073.141124.325.524

52.034.406.3729.982.392.567

60.000.00041.992.013.805

T~i Van phOng Tp.HaChiMinh

VND

168.438.110.332119.322.124.629

49.115.985.703

928.437.619464.864.81363.704.5162.422.636

49.640.840.3899.881.820.256

49.285.99139.709.734.142

12.863.014.345

14.507.27910.648.927

1.50327.552

12.866.846.6482.574.007.604

10.292.839.044

T~i Chi nhanh DaNingVND

29.562.545.39023.216.537.594

6.346.007.796

13.421.8347.389.411334.125

6.352.374.3441.270.774.869

5.081.599.475

31

(3.540.163)

21.401.55011.133.468

185.940

8.913.8591.782.772

7.131.087

t~iChi nbanhCam Ranh

VND

202.213.458

(202.213.458)

80.436

(202.133.022)

(202.133.022)

64.502.975.267

439.561.733156.855.536124.512.967

27.55264.910.166.87912.558.182.943

60.000.00052.291.983.936

CQng

YND198.000.655.722142.740.875.681

55.259.780.041

941.939.889472.254.22464.038.6412.422.636

55.791.081.71111.I52.595.l25

49.285.99144.589.200.595

CONG TY co PHAN PHVc vu M!T DAT sAl GON BAo cAo TAl CHiNH TONG HQPs6 58 TruOng San, Phuang2, Q,TanBlnh, TP.HCM Quy lI/2017THUYETMINH BAo cAo TAl CHiNH TONG HQP (TIEP)(Cac thuyit minh nay la b9phdn h9]Jthanh va cdn duoc d9C a6ng thoi WYi Baa cao tai chinh kern thea)

31. cAC THONG TIN KHACTil' 01104/2017 Til 01104/2016d~n 30/06/2017 d~n 30/06/2016

VND VND

Thu nh~p cua HDQT (1) 2.514.005.212 1.022.128.302- ThU.lao HDQT 114.000.000 114.000.000- Thuong dC;ttkS hoach nam truce 2.400.005.212 908.128.302Thu nb~p ciia Ban Ki~m soat (2) 1.034.882.479 403.471.698- Thu lao BKS 45.000.000 45.000.000- Thuong dat k~ hoach narn 2015 947.370.479 358.471.698- Lei Ich khac 42.512.000Thu nh~p eua Ban Tang Giam dBe 12.002.679.151 4.216.480.000- Thu nhap cua Ban T6ng Giam d6c va K~ 2.452.396.000 1.150.000.000toan tnrong- Thuong dat k~ hoach nam tnroc 9.550.283.151 3.066.480.000

(1): HOi d6ng Quail tri g6m 05 thanh vien, trong do co 01 thanh vien chuyen trach(2): Ban KiSm soar g6m 03 thanh vien va khong c6 thanh vien chuyen trach

Giao dicit vui cae ben lien quan

Doanh thu voi cac ben lien quan- T6ng Cong ty Cang hang khong Viet Nam -CTCP

- Cong ty CPPVMD Sai Gon - Cam Ranh

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

- Cang HK QU6c t~Tan San NhAt-CN T6ngCong ty elmg hang khong Vi~t Nam -CTCP

- Cang HK Qu6c t~Da N~ng - CN T6ng Congty Cang hang khong Vi~t Nam

- Cty CP PVMD Sai Gon - Cam Ranh

32

Til 01104/2017d~n 30/06/2017

VND

Til' 01/04/2016d~n 30/06/2016

VND

4.356.292.0172.930.180.734

2.182.791.4432.182.791.443

1.426.111.283

49.823.138.8708.921.084.451

44.439.093.2774.824.621.057

33.996.507.201 33.944.091.250

6.881.547.218 5.670.380.970

24.000.000

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

C~NG TY co PHAN PHVC VV M~T BAT SAl GONS6 58 Truong San, Phuong 2, Q.Tan Blnh, TP.HCM

BAo cAo TAl CHINH TONG HQPQuy TI/2017

THUYET MINH BAo cAo TAl CHINH TONG H<;1P(TIEP)(Cac thuyit minh nay ta b9 phdn hop thanh.va canduac d9Cd6ng thai voi Baa cao tai chinh kern thea)

26.400.000

Tp.H6 Chi Minh, ng~hdng 07 nam 2017

TUQ.K~ toan tnril1lg

31. cAc THONG TIN KHAc (TIEP)

ss « ", bA ueJO ,U'VO'Icae ell len quan

Phai thu vOi cac ben lieD quan- Cty CP PVMD Sai Gon - Cam Ranh

Phai tra vO'i cac ben lieD quan- TAng Cong ty Cang hang khong Viet Nam -CTCP

- Cang HK QT Tall San NhAt - CN T6ng Congty Cang hang khong Vi~t Nam - CTCP

- Cang HK QT Cam Ranh - CN TAng Cong tyCang hang khong Vi~t Nam - CTCP

- Cang HK QT :Di N~ng - CN TAng Cong tyCang hang khong Vi~t Nam - CTCP

- Cty CP PVMD Sai Gon - Cam Ranh

NgU'Oi I~p bi~u

Nguy~n Thi Thuy Di~m

se cu6i quy .VND -------

489.183.005489.183.005

s6 dftu DamVND

33.643.106.8263.223.635.511

39.877.567.1154.242.584.369

25.242.169.465 23.903.479.266

6.385.931.436

5.150.901.850 5.345.572.044

D~ng Thi Minh Nguy~t

33

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)