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Cdng ty cA phinD,i Iy Hang hai Vi~t Nam
va cong ty con
Bao cao tai chinh hop nhatcho ky sau thangkch thucngay 30 thang 6 nam 2016
Cdng ty cA ph§n D~iIy Hang hili Vi~t Nam va cong ty conThong tin v~ Cdng ty
Quy~tdjnh sB 5099/QD-BGTVT
Gilly clnrng nh~n ,dang kY doanh nghi~p so 4103005432
0300437898
ngay 30 thang 12 nam 2005
ngay 20 thang 10 nam 2006ngay 13 thang 12nam 2013
Gifry chirng nhan dangky doanh nghiep cua Congty dll duoc di~uchinh nhi~u Ifrn, va Ifrn di~u chinh gfrn day nhfrt la Gifry chirngnhan dangky doanh nghiep s6 0300437898 ngay 13 thang 12 narn2013. Gifry chirng nh~n dangky doanh nghiep va cac gifry di~uchinh do Sa K~ hoach va Dfru tu Thanh ph6 H6 Chi Minh dp.
HQi dBng Quantr] Ong Pham Manh CirongOng VG Xuan TrungOng N guy~n Hoai AnOng Hoang HoaPhongOng Trinh VG KhoaBa Nguyen Thi Thanh TrangOng Le Anh Tufrn
Ban Ki~m smit Ong Hoang Vi~tOng Nguy~n Ml;lnh HungOngLe HoangOng VG Xuan HungBa D~ng Thi H6ng Lien
Ban Giam dBc Ong VG Xuan TrungOng Hoang Hoa PhongOng Trinh VG KhoaBa Nguy~n Thi Thanh Trang
Tr\1 sO'dang kY Lfru 5, toa nha PetrolandS6 12 duo·ng Tan TraoPhuong Tan PhliQu~n 7, Thanh ph6 H6 Chi MinhVi~tNam
Cong ty ki~m toan C6ng ty TNHH KPMGVi~tNam
Chu tichPh6 Chu tichUy vienUy vienUy vienUy vienUy vien
Truong Ban Ki~m soatThanh vienThanh vienThanh vienThanh vien
T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6c
1
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Cong ty cA ph§n D~i ly Hang hai Vi~t Nam va congty conBao cao cua Ban CiamdBc
Ban Giarn d6c Congty C6 phan Daily Hang hai Vi~t Nam ("Congty") trinh bay baa cao nay vabao cao tai chinh h9"Pnh~t giua nien dQdinhkern cua Cong ty va cong ty con (goi chung la "Nhomcong ty") cho ky sau thang k~t thuc ngay 30 thang 6 nam 2016.
Ban Giam d6c chju trach nhiern I~p va trinh bay trung thuc va h9"PIy bao cao tai chinh h9"Pnh~tgitra nien dQthea cac ChuAn rmrc K~ toan Viet Nam, Ch~ dQ K~ toan Doanh nghiep Vi~t Nam vacac quy dinh phap Iy co lien quan d~n viec I~p va trinh bay bao cao tai chinh giira nien dQ. Theoy kien cua Ban Giam d6c Cong ty:
(a) bao cao tai chinh hqp nh~t gifra nien dQ dU9"ctrinh bay tu trang 5 d~n trang 45 dii phan anhtrung thvc va h9"PIy tinh hinh tai chinh h9"Pnh~t cua Nhom cong ty tl;lingay 30 thang 6 nam20 16, k~t qua hOl;ltdQng kinh doanh va Iuu chuySn tiSn t~ hqp nh~t cua Nhom cong ty choky sau thang k~t thuc cling ngay, phli h9"Pv6"icac ChuAn mvc K~ toan Vi~t Nam, Ch~ dQK~ toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy co lien quan d~n vi~c I~p va trinhbay bao cao tai chinh gifra nien dQ; va
(b) tl;lingay I~p bao cao nay, khong co Iy do gi dS Ban Giam d6c Cong ty cho r~ng Nhom congty se khOng thS thanh toan cac khoan n9"phai tni khi d~n hl;ln.
Tl;lingay I~p bao cao nay, Ban Giam d6c Cong ty dii phS duy~t phat hanh bao cao tai chinh h9"Pnh~t gifra nien dQ dinh kern.
Thanh ph6H6 Chi Minh, ngay 18 thang 8 nam 2016
2
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KPMGLimited Branchio" Floor, Sun Wah Tower115 Nguyen Hue StreetDistrict 1, Ho Chi Minh CityThe Socialist Republic of Vietnam
Telephone +84 (8) 3821 9266Fax +84 (8) 3821 9267Internet www.kpmg.com.vn
BAo cAo SOAT XET THONG TIN TAl CHINH GIUA NIEN DQ
Kinh gfri cac C&dongCong ty C&ph~n D~i If Hang hai Vi~t Nam va congty con
Chung toi dff scat xet bao cao tai chinhhop nh~t giira nien dO dinh kern cua Cong tyceph~n DaiIy Hang hai Viet Nam ("Cong ty") va cong ty con, bao g6m bang can d6i kS toan hQ'Pnhat taingay 30 thang 6 nam 2016, bao cao kSt qua hoat dong kinh doanh hop nh~t va bao cao hru chuyenti~n t~ hQP nh~t lien quan choky sau thang kSt thuc cung ngay va cac thuyet minh kern theadirocBan Giam d6c Cong ty phe duyet phat hanh ngay 18 thang 8 nam 2016, duoc trinh baytir trang 5dSn trang 45.
Trach nhiem cua Ban Giam dBc
Ban Giam d6c Cong ty chju trach nhiem I~p va trinh bay trung thuc va hQPly bao cao tai chinhhQ'Pnh~t gifi'a nien do nay thea cac ChuAn mlJc KS toan Vi~t Nam, ChS do KS tmln Doanh nghi~pVi~t Nam va cac quy dinh phap Iy co lien quan dSn vi~c I~p va trinh bay bao cao tai chinh gifranien do, va chiu trach nhi~m v~ kiSm soat noi bo rna Ban Giam d6c xac dinh la c&nthiSt dS dambao vi~c I~p bao cao tai chinh h9P nh~t gifra nien do khong co sai sot tr9ng ySu do gian I~n haynh~m I~n.
Trach nhi~m cua ki~m toan vien
Trach nhi~m cua chung toi la dua ra kSt lu~n v~ bao cao tai chinh h9P nh~t gifra nien dO nay dlJatren kSt qua soat xet cua chung toi. Chung toi dff thlJc hi~n cong vi~c soat xet thea ChuAn mlJcVi~t Nam v~ h9P d6ng dich V\l soat xet s6 2410 - Soat xet thOng tin tai ch£nh gifra nien G(Jdokidm toan vien G(Jcigp Clla t1cmvi thl,fc hi?n.
Cong vi~c soat xet thong tin tai chfnh gifra nien dO bao g6m vi~c thlJc hi~n cac cuoc phOng v~n,chu ySu la phong v~n nhfrng nguai chiu trach nhi~m v~ cac v~n d~ tai chinh kS toan, va th\fc hi~nthu t\lC phan tich va cac thu t\lC soat xet khac. Mot cuoc soat xet v~CO' ban co ph~m vi http honmot cuoc kiSm toan duQ'cthlJc hi~n thea cac chuAn mlJc kiSm toan Vi~t Nam va do v~y khong chophep chUng toi d~t duQ'cSIJ dam bao r~ng chung toi se nh~n biSt duQ'c t~tcacac v~n d~ trQng ySuco thS duQ'c phat hi~n trong mot cuoc kiSm toano Theo do, chung toi khong dua ra y kiSn kiSmtoano
3
KPMG Limited. a Vietnamese limited liability company and a memberfirm of the KPMG network of independent member firms affiliatedwith KPMG International Cooperative ("KPMG International"),a Swiss entity.
K~t lU~D cua ki~m toan vien
Can cu tren kSt qua soat xet cua chung toi, chung toi khong thay co v&nd€ gi khiSn chung toi chorang bao cao tai chinh hop nh&t gitra nien d('>dinh kern dll khong phan anh trung thuc va hop ly,tren cac khia canh trong yeu, tinh hinh tai chinh hop nhAt cua Congty C6 ph~n Dai Iy Hang hiliViet Nam va congty con tai ngay 30 thang 6 narn 2016, kSt qua hoat dQng kinh doanh hop nhatva hru chuyen tiSn t~hop nhAt trong ky sau thang kSt thuc cung ngay, phu hop voi cac Chuan rmrcKS toan Vi~t Nam, ChS dQKS toan Doanh nghiep Vi~t Nam va cac quy djnh phap Iy co lien quandSn vi~c I~p va trinh bay bao cao tai chfnh gil1a nien dQ.
V~D d~ khac
Chung toi mU6n luu y r~ng chung toi khong soat xet bao cao kSt qua ho~t dQng kinh doanh hQPnhAt va luu chuy~n tiSn t~ hqp nh&tgiCi"anien dQ cho ky sau thang kSt thuc ngay 30 thang 6 nam2015 va bAtkY cac thuySt minh lien quan nao khac. Do do, chung toi khong dua ra kSt lu~n soatxet v€ cac bao cao nay.
Chi nMnh Cong ty TNHH KPMG tl;liThanh phc3H6 Chi Minh
)I . anh NghjGiay chung nh~n dangkY hanh ngh€ki~m toan s6 0304-2013-007-1Pha T6ng Giamil6c
Thanh ph6 H6 Chi Minh, ngay 18 thang 8 nam 2016
4
Cong ty cA ph§n D~ily Hang hai Vi~t Nam va cong ty conBang din d8i k~toan hop nh§t t~ingay30thang 6 nam 2016
M~uBOla-DN(Ban hanhthea Thong tu56202120141TT-BTC
ngay 2211212014cuaB6 Tai ehinh)
Ma Thuyet 30/6/2016 11112016so minh VND VND
TAl sAN
Tai san ng~n han 445.104.532.108376.248.649.378(100= 110+ 120+ 130+ 140+ 150) 100
Ti~n va cac khoannrong dirong ti~n 110 4 218.675.550.032184.135.373.810TiSn 111 111.875.550.032114.635.373.810Cac khoan tuong duong tiSn 112 106.800.000.00069.500.000.000
Dfiu nr tai chinh ng~n han 120 31.000.000.00037.000.000.000DAutir n~m giG"d~n ngay dao han 123 5(a) 31.000.000.00037.000.000.000
Cac khoan phai thu ng~n han 130 184.863.633.013145.185.536.544Phai thu ngan han cua khach hang 131 6 142.433.337.531115.444.223.162Tra tnroc cho nguoi ban ngan han 132 9.773.628.604 2.832.934.162Phai thu ng~n han khac 1367(a) 41.697.284.440 35.948.996.782DI,fphong phai thu kh6 doi 137 8 (9.040.617.562)(9.040.617.562)
Hang tAn kho 140 3.510.000 175.500
Tal san ng~n han khac 150 10.561.839.063 9.927.563.524Chi phi tratruce ng~nhan 151 2.155.433.444 636.349.773Thu~ gia tri gia tang duoc kh.1utnr 152 8.326.954.633 9.071.124.347Thu~tra tnroc vao Ngan sach NhaI1U6"C 153 14(b) 79.450.986 220.089.404
Cae thuyit rninh ainh kern la h6 ph(m h9'P thcmh eua baa eaa tai ehinh h9'P nhdt gifra nien a6 nay5
Cdng ty cA ph§n D~ily Hang hai Vi~tNam va cong ty conBang din dBi k~ toan hop nhAt tai ngay 30 thang 6 nam 2016 (ti~p theo)
MAu B 01a-DN(Ban hanhthea Thongtu s6 20212014ITT-BTC
ngay 22/1212014cuaB(J Tai ehinh)
Mii Thuy~t 30/6/2016 lIV2016sB minh VND VND
Tai san dai han226.620.828.281 237.310.280.714
(200 = 210 + 220 + 230 + 240 + 250 + 260) 200
Cac khoan phai thu dai han 210 8.320.938.470 7.964.789.470Phai thu dai han khac 216 7(b) 8.320.938.470 7.964.789.470
Tai san eB dinh 220 78.393.633.286 80.569.407.2637
Tai san co dinh hilu hinh 221 9 58.886.804.903 60.856.925.406Nguyen gia 222 137.265.359.702 135.430.335.233Gid tri hao man liiyki 223 (78.3 78.554. 799)(74.573.409.827)
Tai san c6 dinh vo hinh 227 10 19.506.828.3 83 19.712.481.857Nguyen gia 228 22.331.234.828 22.331.234.828Gia tri hao man liiy ki 229 (2.824.406.445) (2.618.752.971 )
B~t dQng san diu tu' 230 11 47.708.876.641 49.801.071. 781Nguyen gia 231 74.584.104.356 74.584.104.356Gia tri hao man liiy ki 232 (26.875.227.715) (24.783.032.575)
Tai san deYdang dai han 240 75.970.052.641 75.533.676.718Xay dung CO" ban do dang 242 12 75.970.052.641 75.533.676.718
Diu nr tai chinh dai han 250 5(b) 14.041.005.611 21.064.185.510DAu illvao cac cong ty lien doanh,lien kSt 252 2.451.216.248 9.474.396.147DAu tu gop v6n vao don vi khac 253 11.589.789.363 11.589.789.363
Tai san dai han khac 260 2.186.321.632 2.377.149.972Chi phi tra tnroc dai han 261 2.186.321.632 2.3 77 .149 .972
TONG TAl sAN270 671.725.360.389 613.558.930.092
(270 = 100 + 200)
Cdc thuyet minh ainh kem fa b(JphQn h(Jp thanh euaMa eaa tai ehinh h(Jp nhdt giua nien a(Jnay6
Cdng ty cfi phAn Dai Iy Hang hai Vi~tNam va cong ty conBang din d6i k~ toan hQ11nh§t t~i ngay 30 thang 6 nam 2016 (ti~p theo)
MiuB 0Ia-DN(Ban hanh theo Thong tus6 202/2014ITT-BTC
ngay 22/12/2014 cua BoTai chinh)
Mil Thuy@t 30/6/2016 11112016sB minh VND VND
NGUONVON
NQPHAI TRA. (300=310+ 330) 300 343.448.326.987275.950.189.687
NQ'ng~n han 310 328.480.716.837 261.002.499.537Phai tra nguoi ban nganhan 311 13 75.117.782.852 84.013.518.902Nguoi mua tra ti~n tnroc ng~nhan 312 23.315.732.769 20.226.015.048ThuSphai nop Ngan sach Nha mroc 313 14(a) 14.460.341.765 14.395.364.675Phai tra nguoi lao dong 314 11.824.932.976 40.746.902.010Chi phi phai tra ngan han 315 7.247.595.439 7.526.728.536Doanh thu chua thirchien ngan han 318 15 27.861.902.465 200.000.000Phai trangan han khac 319 16(a) 157.417.414.971 87.193.844.581Yay ngan han 320 18(a) 1.555.387.754Quy khen thuong, phuc loi 322 17 9.679.625.846 6.700.125.785
NQ'dai han 330 14.967.610.150 14.947.690.150Chi phi phai tra dai han 333 500.000.000 500.000.000Phai tra dai han khac 337 16(b) 719.770.150 707.770.150Yay dai han 338 18(b) 13.747.840.000 13.739.920.000
VON cHiJ so mru (400= 410) 400 328.277.033.402337.608.740.405
VBn chu sir hfru 410 19 328.277.033.402337.608.740.405V6n c&ph~n 411 20 116.500.000.000116.500.000.000
csphieu phd thongc6 quyenbdu quyet 411a 116.500.000.000 116.500.000.000 ~-
Quy d~u nr va phat triSn 418 22 91.269.882.76274.26l.208.991I
Quy khac thu('>cv6n chusaha·u 420 22 13.306.703.77612.734.417.453 jLgi nhu~n sau thuS chua phan ph6i 421 61.176.338.468 87.854.561.665 N
LN~T chua phiin ph6i !fly ki din ]cuoi nam tru6"c 421a 40.146.601.097 38.626.406.914LNST chua phdn ph6iIcY nay 421b 21.029.737.371 49.228.154.751 -
I
Lgi feh c&dong khong kiSm soat 429 46.024.108.396 46.258.552.296::::
TONG NGUON VON 440 671.725.360.389613.558.930.092(440=300+ 400)
NguySn LuO"ngHuy Vo Trung Th~ngKi toan tdng h(fp . Ph6 ban Tai chinh Ki toan Ph6 Tong Giam doc
Cae thuyit minh dinh kem la br;phqn hr;rpthanh cua bao cao tai chfnh h(fp nhdt giua nien dr; nay7
Cdng ty cA phAn D~i ly Hang hai Vi~t Nam va cong ty conBao cao k~t qua hoat dQngkinh doanh hQ'Pnh~t choky sau thang k~t thucngay 30 thang 6 nam 2016
Doanh thu eung cApdjchVI}
Ghi vBn djchVI} eung cAp
Lc;rinhu~n gQP(20 = 01 - 11)
Doanh thu hoatdongtai chinhChi phi tai chinh
Trang do: Chi phi liii vayPhfrn (I6)/lai trong cong ty lien k~tChi phi quan Iy doanh nghiep
Lc;rinhuan thuAn tir hoat dQngkinh doanh (30 = 20+ 21 - 22+ 24 - 26)
Thu nhap khacChi phi khac
Lc;rinhu~n khac(40=31-32)
Lc;rinhu~n k~ toantruoc thu~(50 = 30+ 40)
Chi phi thu~ TNDN hi~n hanh
Chi phi thu~ TNDN hoan l\li
Lc;rinhugn sau thu~ TNDN(60 = 50 - 51 - 52)
MAuB02a-DN(Ban hanli thea Thongtu s6202/2014ITT-BTC
ngay 22/1212014cuaB(J Tili ehinh)
Ma ThuyetsB minh
01
11
20
21 2622 27232426 28
30
31 2932
40
50
51 31
52 31
60
Ky sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
24 381.283.828.071 400.546.009.894
25 333.659.376.416 359.338.184.090
47.624.451.655 41.207.825.804
4.906.l5l.706 17.038.736.000758.145.839 1.486.819.571
(2.66l.217.794) 4.637.080.15123.10l.246.327 23.184.628.253
26.009.993.401 38.212.194.131
330.512.835 7.417.863.4318.002.391 85.608.154
322.510.444 7.332.255.277
26.332.503.845 45.544.449.408
5.537.210.374 10.286.062.980
20.795.293.471 35.258.386.428
Cdc thuyet minh dinh kem fa b(>phdn h9'P thanhcua baa cao tai ehinh h9'P nhdt giua niend(>nay8
Cdng ty ca phAn Dai ly Hang hai Vi~tNam va cong ty conBao cao k~tqua hoat d(>ng kinh doanh hQ'Pnh~t cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 02a-DN(Ban hanh thea Thong tus6202120141TT-BTC
ngay 2211212014 ella B(j Tai ehinh)
Mii Thuyetsa minh
Ky sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
LQi nhugn sau thu~ TNDN(60 = 50 - 51 - 52)
60 20.795.293.471 35.258.386.428
Phan b6:
LQ'inhuan sauthue cua cong ty me 61 21.029.737.371 35.433.417.454
L6 sau thue cuae6dong khong ki~m soat 62 (234.443.900) (175.031.026)
Liii tren c6 phi~u
Lai co ban tren e6phieu 70 32 1.427 2.569
Nguyen Luang HuyKi todn tonghop
veTrung Th~ngPho ban Tai ehinhKi toan
Ngay 18thang 8 nam 2016
Ngiroi lap:
Cdc thuyet minh dinh kem la b(Jphdn hop thanh ella baacaotai ehinh hap nhdt giiea nien iJ(Jnay9
Cong ty cA ph§n f)~i Iy Hang haiVi~t Nam va congty conBao cao hru chuyenti~n t~hop nhat choky sau thangk~t thucngay30 thang6 nam2016 (Phuong phaptrue ti~p)
M~uB 03a-DN(Ban hanhthea Thongtus6 20212014ITT-BTC
ngay 2211212014 ellaBo Tai ehinh)
Ma ThuyetsA minh
Ky sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
1- LUU CHUYEN TIEN TU HO~ T DONG KINH DOANH
1.TiSn thu tir eung cApdichV1,l viidoanh thu khac 01 357.384.431.423 403.553.704.921
2. TiSn chi tra eho nguoi eung cAphang hoa vii dichV1,l 02 (372.597.053.235) (400.394.403.415)
3. TiSn chi tra eho nguoi lao dQng 03 (54.069.618.157) (60.071.022.194)5. TiSn chi nQPthue thu nhap doanh
nghiep 05 (1.493.874.973) (9.119.541.518)6. TiSn thu khac tir h01;1tdong kinh
doanh 06 964.100.926.830 1.100.270.883.1317. TiSn chi khac eho h01;1tdQng kinh
doanh 07 (873.881.148.075) (1.042.047.661.209)
LII'u chuyenti~n thuan tir hoat dQng 20 19.443.663.813 (7.808.040.284)kinh doanh
II - LUU CHUYEN TIEN TUHO~T DONG DAu TU
1. TiSn chi dS mua slim, xay dung taisan e6 dinh vii cac tai san dai hankbae 21 (2.352.921.378) (26.283.153.251)
2. TiSn thu tir thanh ly, nhuong ban taisan e6 dinh cac tai san dai h1;1nkhae 22 1.000.000
3. TiSn chi eho vay, mua cae eong el,lnq eua cae don vi kbae
4. TiSn thu h6i eho vay, ban l1;1icaeeong el,lnq eua cae don vi khae
6. TiSn thu h6i tir d~uillgop v6n viiocae don vi kbae
7. TiSn thu lili eho vay, e6 tue vii Iqinhu~n duqe ehia
23 (3.000.000.000) (26.000.000.000)
9.000.000.000 24.000.000.00024
26 16.058.448.283
27 18.019.002.099 4.267.257.007
LII'u ehuy~n ti~n thuAn tir hOl;ltdQngdAu til'
30 21.666.080.721 (7.956.447.961)
Cae thuyit minh ainh kem la ho ph(m hr;rpthanh ella baa eaa tai ehinh hr;rpnhdt gifianien ao nay10
- - -- -----------------
Cong ty cA phin D~i ly Hang hai Vi~t Namva cdng ty conBao cao hru chuyen ti~n t~ hQ'Pnh~t choky sau thang k~t thucngay 30 thang 6 nam 2016 (Phuong phap true ti~p - ti~p theo)
Mfiu B 03a - DN(Ban hanh thea Thongtusci 202120141TT-BTC
ngay 2211212014cuaB(J Tai ehinh)
Mii Thuyets6 minh
Ky sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
III - LUU CHUYEN TIEN TirHO~T DQNG TAl CHiNH
3. TiSn yay ngan han, dai han nhanduoc 33 2.333.081.633 5.381.451.185
4. Ti~n chi tra no g6c yay 34 (777.693.879) (2.281.579.383)6. Co tire, lei nhuan dii tra cho chusa
huu 36 (7.984.006.275) (11.593.382.500)
Liru chuyen ti~n thuAn tir hoat d9ng40 (6.428.618.521) (8.493.510.698)
tai chinh
Liru chuyen ti~n thuAn trong ky50 34.681.126.013 (24.257.998.943)
(50 = 20 + 30 + 40)
Ti~n va cac khoantuongdUO'Dgti~n60 184.135.373.810 216.246.123.176
dAu ky
Anh huong cua thay dAitY gia h6idoai quy dAi ngoai t~ d6i v6i ti~n va 61 (140.949.791) 64.634.831cac khoan tuO'ng duO'ng ti~n
Ti~n va cac khoan tuO'ng dUO'Dgti~n70 4 218.675.550.032 192.052.759.064
cuoi ky (70 = 50 + 60 + 61)
Ngay 18 thang 8 nam 2016
~NguySn Luong HuyKi toem t6ng h9'P
Vo Trung Th~ngPh6 ban Tai ehinhKi toan
NgmJi I~p:
Cae thuyit minh oinh kem la b9 ph(m h9'P thanh euaMo eao tai ehinh h9]J nhdt gifra nien 09 nay11
Cdng ty ca ph~n D~ily Hang hai Vi~t Nam va congty conThuyet minh bao cao tai chinh hQ1>nh§t giii'a nien dQ chokY sau thang k~t thucngay 30 thang 6 nam 2016
Mfiu B 09a - DN(Ban hanh thea Thong ttrs6 202120141TT-BTC
ngay 22/1212014 ella Bf) Tid ehinh)
Cac thuyet minh nay la b9 phan hQ'Pthanh va dn diroc doc d6ng thoi voi bao cao tai chinhhopnhfrt giira nien d9 dinh kern.
1. DO'D vi baocao
(a) Hinh thuc sO-hii'u van
Cong ty C6 phAn Dai Iy Hang hai Vi~t Nam ("Cong ty")duoc c6 phAn hoatir Doanh nghiep nhamroc - Dai Iy hang hai Vi~t Nam thea Quyet dinh s6 5099/QD-BGVTT ngay 30 thang 12 nam2005 cua BQ Giao thong V~n tai. Bao cao tai chinh hop nhfrt cua Cong ty cho giai doan sau thangkSt thuc ngay 30 thang 6 nam 2016 bao g6m Cong ty va cong ty con (duQ'c gQi chung la "NhOmcong ty") va cac lQ'ifeh cua Nhom cong ty trong cac cong ty lien kSt.
Ngay 22 thang 12 nam 2015, c6 phiSu eua Cong ty b~t dAuduO'cniem ySt tren Sa giao dich chungkhoan Ha N9i, rna chung khoan VSA.
(b) Ho~t dQng chinh
Cac ho~t dQng chfnh cua Cong ty la: d~i Iy, ki~m dSm hang hoa; moi gi6'i va dichV\l hang hai; d~iIy tau bi~n va d~i Iy hang hai; san xufrt cae lo~i miSng d~m ky thu~t; v~n tai container b~ng duongb9; cho thue van phong; dich Vl,lcung ung tau bi~n; xufrt nMp khAu, mua ban, d~i IykY gu'i hanghoa trong va ngoai nu6'c g6m: hoa chfrt phl,lcVl,lsan xufrt (trir hoa chfrt co tfnh dQch~i m~nh), hangnong - hai san; v~n tai hang hOa b~ng duong bQ va dUOng thuy; b6c xSp hang hoa; d~i Iy ky guihang; v~n tai da phuong qu6c tS; dich Vl,llai d~t tau bi~n; dich Vl,llogistic; mua ban, cho thue vasua chua container; kinh doanh v~n tai bi~n; kinh doanh kho bai; kinh doanhCO'sa luu tru du lich:khach s~n (khong kinh doanh khach s~n t~i trl,lso'); dich Vl,lkhai thue hai quan.
(c) Chu kY san xuit kinh doanh thong thU'img
Chu kY san xufrt kinh doanh thong thuong cua Nhom cong ty n~m trong ph~m vi 12 thang.
(d) ciu truc Nhom congty
T~i ngay 30 thang 6 nam 2016, Nhom cong ty co mQt cong ty con(1/1/2016: mQt cong ty con), laCong ty C6 phAn Bfrt dQng san D~i Iy Hang hai Vi~t Nam. Ho~t d9ng chfnh cua cong ty con lakinh doanh bfrt dQng san, xay dlJng nha va cac cong trinh ky thu~t dan dl,lng.
T~i ngay 30 thang 6 nam 20!6, Nhom cong ty co m9t cong ty lien kSt(1/1/201,6: m9t cong ~ lienkSt) dUQ'cli~t ke trong thuyet minh 5(b). Ho~t d9ng chfnh cua cong ty lien ket la ban va tiep thidich Vl,lv~n tai bi~n; cung clip cac thong tin thea yeu eftu; chuAn bi tai li~u lien quan t6'i chung t~van tai; cung clip dich Vl,lv~n tai bi~n bao g6m cac dich Vl,lv~n tai; dich Vl,lthOng quan, chi tietdlch Vl,lkhai thue hai quan; va cac dich Vl,lgiup dO'va h6 trO'v~n tai khac, bao g6m moi gi6'i hanghai.
T~i ngay 30 thang 6 nam 2016, Nhom cong ty co 671 nhan vien(1/1/2016: 703 nhan vien).
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Cdng ty cA ph§n D~iIy Hang hai Vi~t Nam va eongty conThuyet minh bao tao tai ehinh hQ'Pnh~t gifra niende.> eho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Mfiu B 09a - DN(Ban hanli thea Thong tus6202120141TT-BTC
ngay 22/1212014 ella B9 Tid chinh)
2. CO'sO' l~p bao CaO tai chinh
(a) TuyenbB v~ tuan thu
Bao cao tai chinh hop nh.1tgitra nien do duoc I~p theo cac Chuan mire KS toan Vi~t Nam, ChS dOKS toan Doanh nghiep Vi~t Nam va cac quy dinh phap Iy co lien quan dSn viec I~p va trinh baybao cao tai chinh giira nien do.
(b) CO'sO' do IU'Ong
Bao cao tai chinh hop nh.1tgilra nien do, tnr bao cao luu chuyen tiSn t~ hop nhat, duoc I~p tren cosa don tich theo nguyen t~c gia g6c. Bao cao luu chuy~n tiSn t~ hqp nh.1tduqc I~p theo phuO'ngphap trlJc tiSp.
(c) Ky k~ toan nam
Ky kS toan niim cua Nh6m cong ty la tu ngay 1 thang 1 dSn ngay 31 thang 12.
(d) DO'Dvi ti~n t~ k~ toan va trinh bay
Dan vi tiSn t~ kS toan cua Cong ty la D6ng Vi~t Nam ("VND"), cling la don vi tiSn t~ duqcSlrdl,mg cho ml,lcdich I~p va trinh bay bao cao tai chinh.
3. Tom t~t nhung chinh sach k~ toan chu y~u
Sau day la nhii'ng chinh sach kS toan chu ySu duqc Nh6m cong ty ap dl,lng trong vi~c I~p bao caotai chinh hqp nh.1tgifra nien do nay.
(a) CO'sO' hQ'Pnh~t
(i) Cong ty con
Cong ty con la cac dO'nvi chiuSl! ki~m soM cua Nh6m cong ty. Bao cao tai chinh cua cong tycon duqc hQ'pnh.1ttrong bao cao tai chinh hqp nh.1t k~ tu ngay ki~m soM b~t dftu c6 hi~u ll,l'cchot6'i ngay quySn ki~m soM ch.1m dut.
(ii) L{J'ifch c6dong khong kiJm soat
Lqi ich c6 dong khong ki~m soM dUQ'cxac dinh theotY I~ ph§n sa hfru cua c6 dong khong ki~msoM trong tai sim thuftn cua dan vi bi mua I~i t~i ngay mua.
Vi~c thoai v6n cua Nh6m cong ty trong cong ty con rna khong d~n dSn m.1tquySn ki~m soM duqckS toan tuO'ng W nhu cac giao dich v6n chusa hfru. Chenh I~ch gifra gia tri thay d6i phftnsa hfrucua Nh6m cong ty trong tai san thuftn cua cong ty con va s6 thu ho~c chi tu vi~c thoai v6n t~i congty con duqc ghi nh~n vao Iqi nhu~n sau thuS chua phan ph6i thuoc v6n chusa hi}'u.
13
Cdng ty cA phan D~iIy Hang hili Vi~t Nam va cdng ty conThuyet minh bao cao tai ehinh hop nhit gifra nien dq eho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh thea Thong tus6 20212014ITT-BTC
ngay 2211212014cuaB(J Tai ehinh)
(iii) Milt quy;n ki€m sodt
Khi m~t quyen kiSm soat tai mot cong ty con, Nhom cong ty dung ghi nhan tai san va no phai tracua cong ty con cling nhir loi ich c6 dong khong kiSm soat va cac du phan von chuSo'hiru khac.Uti hoac 16phat sinh tir sukien nay diroc ghi nhan vao bao cao k~t qua hoar dong kinh doanh hopnh~t. Sau khi thoai v6n ph~n 19i ich con lai trong cong ty contruce do (n~u co) duoc ghi nhanthea gia tri ghi s6 con lai cua khoan d~u tu tn!n bao cao tai chinh rieng cua cong ty m~, sau khidugc di~u chinh thea1)' l~ tuong ung cho nhung thay d6i trong v6n chuSo'huu kStu ngay muan~u NhOm cong ty v~n con anh huang dang kS trong dan vi nh~n d~u tu, ho?c trinh bay thea giag6c cua khoan d~u tu con l~i n~u khong con anh hua'ng dang kS,
(iv) Cong ty lien kit
Cong ty lien k~t la nhung cong ty rna Nhom cong ty co anh huang dang kS, nhung khong kiSmsoat, cac chinh sach tai chinh va ho~t dong cua cong ty, Cong ty lien k~t dugc h~ch toan theaphuong phap v6n chuSo'huu. Bao cao tai chinh hgp nh~t bao g6m ph~n rna Nhom cong ty dugchuang trong thu nh~p va chi phi cua cong ty lien k~t, sau khi di~u chinh thea chinh sach k~ toancua Nhom cong ty,tu ngay bAt d~u cho t6i ngay ch~m dut anh hual1g dang kS ho?c quy~n d6ngkiSm soat d6i v6i cong ty lien k~t nay, Khi ph~n 16cua cong ty lien k~t rna Nhom cong ty phaichia se vUQtqua 19i feh cua Nhom cong ty trong cong ty lien k~t, gia tri ghi s6 cua khoan d~uill(bao g6m cac khoan d~u tu dai h~n, n~u co) se dugc ghi giam t6i b~ng khOng va dung vi~c ghinMn cac khoan 16phat sinh trongtuang lai tru cac khoan 16thuoc ph~m vi rna Nhom cong ty conghTaV\l phai tra ho?c dli tra thay cho cong ty lien k~t.
(v) Cac giao djch aU(fc IOl}itrk khi h(J'pnhilt
Cac s6 du trong noi bo NhOm cong ty va cac khoantI1U nMp va chi phi chua tht,rc hi~ntucac giaodich noi bo dugc lo~i tru khi l~p bao cao tai chinh hgp nhk Khoan llii va 16chua tht,rc hi~n phatsinh tu cac giao dich v6i cong ty lien k~t dugctru vao khoan d~u tu trong ph~m vi 19i ich cuaNhOm cong ty t;;ticong ty lien k~t.
(b) Cae giao djeh b~ng ngo~i t~
Cac giao dich b~ng cac don vi ti~n khac VND trong ky dugc quy d6i sang VND thea1)'gia x~pxi v6i 1)'gia thl,l'ct~ t;;tingay giao dich,
Cac khoan ml,lc tai san vang phai tra co g6c b~ng dan vi ti~n t~ khac VND dugc quy d6i sangVND thea 1)' gia mua chuy~n khoan cua ngan hang thuang m~i nai Cong ty ho?c cong ty conthuong xuyen co giao dich t;;tingay k~t thuc ky k~ toan,
T~t cii cac khoan chenh l~ch1)' gia h6i doai dugc ghi nh~n vao bao cao k~t qua ho~t dong kinhdoanh hQ'Pnhk
14
Cdng ty C6 ph§n D~ily Hang hai Vi~t Nam va congty conThuyet minh bao cao tai chinh hQ'Pnh~t gifra nien dQchokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M§.u B 09a - DN(Ban hanh thea ThOng tus6202120141TT-BTC
ngay 2211212014cuaB{j Tai chfnh)
(c) Ti~n va cac khoan nrongduongti~n
TiSn bao g6m tiSn m~t va tiSn gui ngan hang khong ky han. Cac khoan nrong duong tiSn la cackhoan d~u nr ng~n han co tinh thanh khoan cao, co thS dS dang chuyen d6i thanh mothrong tiSnxac dinh, khong co nhiSu rui ro vS thay d6i gia tri va diroc su dung cho muc dich dapirng cac camk~t chi tiSn ngan han hon la cho muc dich d~u tu hay la cac ml,lcdich khac.
(d) Cac khoan d§u tll'
(i) nautil' niim giii din ngay dao h{1n
D~u illn~m giu d~n ngay dao hl;ln la cac khoan d~u tu rna Ban Giam d6c cua Nhom cong ty d\l'dinh va co kha nang n~m giu d~n ngay dao hl;ln. D~uilln~m giu d~n ngay dao h:;mg6m tiSn guingan hang co ky hl;ln,trai phi~u, c6 phi~u uu dai rna ben phat hanh b~t buoc phai mua Il;litl;limotthai diSm nh~t dinh trong tuang lai va cac khoan cho vay n~m giu d~n ngay dao hl;ln. Cac khoand~u tu nay duqc ghi nh~n thea gia g6c tn'! di dl,l'phOng giam gia d~u tu.
(ii) nautil' gop van vao cae dun vi khac
D~u tu vao cac cong Cl,lv6n chusa huu cua cac don vi khac rna Cong ty khong kiSm soat hay coanh huang dang kS duqc ghi nh~n ban d~u thea gia g6c bao g6m gia mua va cac chi phi mua colien quan tr\l'c ti~p. Sau ghi nh~n ban d~u, cac khoan d~uillnay duqc xac dinh thea gia g6c tmdi d\l' phOng giam gia khoan d~u tu. D\l' phong giam gia d~uillduqc I~p khi don vi nh~n d~u tuphat sinh 16, ngol;li tn'! truang hqp khoan 16do da n~m trong d\l' ki~n cua Cong ty khi quy~t dinhd~u tu. D\l' phong giam gia d~u tu duqc hoan nh~p khi dan vi nh~n d~u tu sau do tl;lora Iqi nhu~ndS btl tnt cho cac khoan 16da duqc I~p d\l' phong tmac kia. Khoan d\l' phong chi duqc hoan nh~ptrong phl;lmvi sao cho gia tri ghi s6 cua khoan d~u tu khong vUQtqua gia tri ghi s6 cua chung khigia dinh khong co khoan d\l' phong nao da duqc ghi nh~n.
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(e) Cac khoan phai thu
Cac khoan phai thu khach hang va cac khoan phai thu khac dUQ'cphan anh thea gia g6c tn'! di d\l'phong phai thu kho doi.
15
Cdng ty cA ph~n D~iIy Hang hai Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hop nhit gifra nien de}choIcy sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh theo Thong tus6 202120141TT-BTC
ngay 2211212014cua B6 Tai chinh)
(1) Tai san cfi djnh hiru hinh
(i) Nguyen giti
Tai san c6 djnh htru hinh duoc th~ hien thea nguyen gia tnr di gia tri hao monlily k~. Nguyen giatid san c6 dinh hiru hinh bao g6m gia mua, thu~ nhap khau, cac loai thu~ mua hang khong hoanlai va chi phi lien quan tnrc ti~p d~ dira tai san d~n vi tri va trang thai hoat d9ng cho muc dich sudung dii du kien, Cac chi phi phat sinh sau khi tai san c6 dinh hfru hinh dii dira vao hoat dong nhirchi phi sua chua, bao duong va d~i tu duQ'c ghi nh~n vao bao cao k~t qua ho~t dQng kinh doanhhqp nh~t trong ky rna chi phi phat sinh. Trong cac truong hqp co th~ chUng minh m9t cach rorang r~ng cac khoan chi phi nay lam tang lQ'ifeh kinh t~ trong tuong lai dl,ftinh thu duQ'c tir vi~csu dVng tai san c6 dinh hil'u hinh vuqt tren muc ho~t d9ng tieu chufrn thea nhu danh gia ban dfru,thi cac chi phi nay duQ'c v6n hOa nhu m9t khoan nguyen gia tang them cua tai san c6 dinhhuuhinh.
(U) Khdu hao
Kh~u hao duQ'c tinh thea phuong phap duong th~ng dV'atren thai gian hfru dvng u·o-ctinh cua taisan c6 dinhhuu hinh. ThO'igianhuu dt,mg uo-c tinh nhu sau:
• nha cua va v~t ki~n truc• may moc va thi~t bi• phuong ti~n v~n chuy~n• thi~t bi van phong
6 - 44 nam5 nam
5 - 11 nam3 - 10 nam
(g) Tai san cfidinhvo hinh
(i) QuyJn sir dl;lngddt
Quy@nsu dVng d~t g6m co:
• Quy@nsu dVng d~t duQ'cNha nuo-c giao co thu tiSn su dVng d~t;
• Quy@nsu dVng d~t nh~n chuy~n nhu<;mghQ'pphap; va
• Quy@nsu dVng d~t thue truo-c ngay co hi~u Il,fccua Lu~t D~t dai n~m 200~ m~ ti@n,thue d~tdii duQ'ctra truo-c cho thai h~n dai hon 5 nam va duQ'CCO'quan co tham quyen cap giay chUngnh~n quYSn suodVng dk
QuySn su dVng d~t kh6ng co tho'i h~n xac dinh d~Q'cth~ hi~n thea nguyen gia va kh6ng kh~u ha<?QuySn su dVng d~t co thai h~n xac dinh dUQ'cthe hi~n thea nguyen gia trir gia tri hao mon lUyke.Nguyen gia ban dfru cua quySn su dVng d~t bao g6m gia mua va cac chi phi lien quan trl,fc ti~p to'ivi~c co duQ'c quYSn suodVng d~t. Kh~u hao duQ'ctinh thea phuO'ng phap duong th~ng trong vong34 d~n 49 nam.
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Cfing ty cA phAn D~i ly Hang hai Vi~t Nam va congty conThuyet minh bao cao tai chinh hQ'Pnh~t gifra nien d{l cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Mfiu B 09a - DN(Ban hanh theo Thong tus6 202120141TT-BTC
ngay 2211212014cuaBo Tai chinh)
(li) Ph/In mJm may vi tinh
Gia mua cua ph~nmem may vi tinh moi rna phanrnem nay khong phai la mot b(>phan g~n kStvoi phan cirng co lien quan thi diroc v6n h6a va hach toannhir tai san c6 dinh vo hinh. Ph~n m~mmay vi tinh duoc tinh kh~u hao thea phuong phap dirong thang trong thai giantir 3 dSn 5 nam.
(h) B~t d{lng san dAu to'
Bat d~ng san dautu: cho thue
(i) Nguyengid
B~t dong san d~u nr cho thue duoc th~ hien thea nguyen gia tnr di gia tri hao mon lfiy kS. Nguyengia ban d~u cua b~t d(>ngsan d~u tu cho thue bao g6m gia mua, chi phi quy~n su dl,mg d~t va cacchi phi lien quan tqfC tiSp dSn vi~c dua tai san dSn di~u ki~n dn thiSt d~ tai san c6 th~ ho~t d(>ngthea cach thuc da dlJ kiSn boi ban quan IY. Cac chi phi phat sinh sau khi b~t d(>ngsan d~u tu chothue da dUQ'cdua vao ho~t d(>ngnhu chi phi sua chua va bao tri duQ'c ghi nh~n vao bao cao kStqua ho~t d(>ngkinh doanh hQ'pnh~t trong ky rna cac chi phi nay phcit sinh. Trong cac truang hgpco th~ chlrng minh m(>tcach ra rang r~ng cac khoan chi phi nay lam tang Igi feh kinh tS trongtuong lai dlJ dnh thu dUQ'ctir b~t d(>ngsan d~u tu cho thue vugt tren muc ho~t d(>ngtieu chuAnthea nhu danh gia ban d~u, thi cac chi phi nay dugc v6n h6a nhu m(>tkhoan nguyen gia tling themcua b~t d(>ngsan d~u tu cho thue.
(ii) Khau hao
Kh~u hao duQ'ctinh thea phuong phap duong th~ng dlJa tren thai gian huu d\mguacdnh cua b~td(>ngsan d~u tu. Tho'i gian huu d\mguactinh nhu sau:
• nha cua va v~t kiSn truc 5 -20 nam
(i) Xay d1plg cO'ban dO'dang
Xay dlJng cO'ban do dang phan anh cac khOlln chi xay dlJng chua duQ'c hoan thanh. KhOng tinhkh~u hao cho xay dlJng cO'bim do' dang trong qua trinh xay dlJng.
(j) Cac khoan phai tra ngO'Oiban va cac khoan phai tra khac
Cac khoim pbai tra nguai bali va cac khoan phai tfll khac dugc th~ hi~n thea gia g6c.
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Cdng ty C6 phin D~iIy Hang hili Vi~t Namva congty conThuyet minh bao cao tai chinh hQ'Pnh§t gifra niendQ cho Icy sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Mfiu B 09a - DN(Ban hanh thea Thong tus6 202/2014/TT-BTC
ngay 22/12/2014 cua B(JTai chinh)
(k) Dl}'phong
M9t khoan du phong diroc ghi nh~n neu, do kSt qua cua mot sir kien trong qua khir, Nhorn congty co nghia vu phap Iy hien tai hoac lien dai co th~ iroc tfnh mot each dang tin c~y, va chac chanse lam giam sut cac IQ'iich kinh tS trong tuong lai d~ thanh toan cac khoan no phai tra do nghiavu do, Khoan du phong duoc xac dinh bing each chich khau dong ti~n du kiSn phai tra trongtirong lai voi 1)' I~ chiSt khau tnroc thue phan anh danh gia cua thi truonga tho'i di~m hi~n t~i v~gia tri tho'i gian cua ti~n va rui ro C\lth~ cua khoan nQ'do,
(I) VBn c6 phin
cJphiiu phJ thong
C6 phiSu ph6 thong duQ'c ghi nh~n thea m~nh gia, Chi phi phcit sinh lien quan trl)'c tiSp dSn vi~cphcit hanh c6 phiSu, tru di anh huong thuS, duQ'c ghi giam vao tMng du v6n c6 phfrn,
(m) Thu~
ThuS thu nh~p doanh nghi~p Hnh tren IQ'inhu~n ho~c 16hQ'pnhl1tcuakY bao g6m thuS thu nh~phi~n hanh va thuS thu nh~p holln I~i, ThuS thu nh~p doanh nghi~p du'Q'cghi nh~n trong bao caokSt qua ho~t d9ng kinh doanh hQ'Pnhl1tngo~i tru truong hQ'pco cac khoan thuS thu nh~p lien quandSn cac khoan m\lc duQ'c ghi nh~n th~ng vao v6n chu sa huu thi khi do cac khoan thuS thu nh~pnay cling duQ'c ghi nh~n th~ng vao v6n cM sa htl'u,
ThuS thu nh~p hi~n hanh la khoan thuS dl)' kiSn phai n9P dl)'a tren thu nh~p chiu thuS trongkY, Slrd\lng cac muc thuS sUl1tco hi~u Il)'ct~i ngay kSt thuc ky kS toan va cac khoan di~u chinh thuS phain9P lien quan dSn nhfrng kytruac.
ThuS thu nh~p holln I~i dUQ'ctfnh thea phuong phap bang can d6i kS toan cho cac chenh I~ch t~mtho'i giua gia tri ghi s6 cho m\lc dfch bao cao tai chfnh va gia triSlr d\lng cho m\lc dfch tlnh thuScua cac khoan m\lc tai san va nQ'phai tra. Gia tri cua thuS thu nh~p holln I~i dUQ'cghi nh~n d\l'atren cach thu'c dl)' kiSn thu h6i ho~c thanh toan gia tri ghi s6 cua cac khoan m\lc tai san va nQ'phaitra Slr d\lng cac muc thuS sul1tco hi~u Il)'cho~cCO' ban co hi~u Il)'ct~i ngay kSt thuc ky kS toano
Tai san thuS thu nh~p holln I~i chi duQ'c ghi nh~n trong ph~m vi chilc chiln co du IQ'inhu~n tfnhthuS trong tuong lai d~ tai san thuS thu nh~p nay co th~Slr d\lng duQ'c, Tai san thuS thu nh~p hollnI~i duQ'c ghi giam trong ph~m vi khong con chilc chiln la cac IQ'ifch v~ thuS lien quan nay seSlrd\lng dUQ'c,
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Cdng ty C8 phin D~ily Hang hai Vi~t Nam va congty conThuyet minh bao cao tai chinh hQ'Pnh~t gifra nien de}choky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Miiu B 09a - DN(Ban hanh thea Thong tus6 20212014ITT-BTC
ngay 2211212014cuaB(j Tai chinh)
(n) Doanh thu va thu nh~p khac
(i) Doanh thu cung clipdicit v~
Doanh thu cung dp dich vu duoc ghi nhan trongbao caok~t qua heat dong kinh doanhhopnh~tkhi dich VI) hoan thanh va diroc khach hang ch~p thuan. Doanh thu khong dtroc ghi nhan n~u rumco nhtrng y~u t6 khong chac chan trong y~u lien quan toi kha nang thu h6i cac khoan phai thu.
(ii) Doanh thu cho thue
Doanh thu cho thue tai san duoc ghi nhan trong bao cao k~t qua hoat dong kinh doanhhop nh~tthea phuong phap dirong thang dua vao thai han cua hop d6ng thue. Cac khoan hoa h6ng chothue duQ'cghi nMn nhu la mQt bQ ph~n hqp thanh cua t6ng doanh thu cho thue.
(iii) Thu nhq.ptir ti€n liii
Doanh thu tu ti~n liii duQ'c ghi nh~n theatY I~ tuong ung v&i thai gian dl,fatren s6 du g6c va liiisu~t ap dl,lng.
(iv) Thu nhq.ptir ca tu-c
Doanh thuill c6 tuc duqc ghi nh~n khi quy~n nMn c6 tilc duqc xac I~p. C6 tuc b~ng c6 phi~ukhong duQ'cghi nMn la doanh thu hO{ltdQng tai chinh, C6 tu'c nh~n duqc lien quan d~n giai dO{lntru&c khi mua khoan dAutu dUQ'cghi giam vao gia tri ghi s6 cua khoan dAutu.
(0) Cac khoan thanh toan thue ho~t de}ng
Cac khoan thanh toan thue hO{ltdQng duqc ghi nMn trong bao cao k~t qua hO{ltdQng kinh doanhhQ'pnh~t thea phuO'ng phap duc.'rngth~ng dl,fa vao thai h{ln cua hqp d6ng thue. Cac khoan hoah6ng di thue duQ'c ghi nh~n trong bao cao k~t qua hO{ltdQng kinh doanhhqp nh~t nhu la mQt bQph~n hqp thanh cua t6ng chi phi thue.
(p) Chi phi di vay
Chi phi di yay duQ'c ghi nMn la mQt chi phi trong ky khi chi phi nay phat sinh, ngo{li tru truc.'rnghqp chi phi di yay lien quan d~n cac khoan yay cho ml)c dich hinh thanh tai san du di~u ki~n v6nhoa chi phi di yay thi khi do chi phi di yay se dUQ'cv6n hoa va duqc ghi vao nguyen gia cac taisan nay.
(q) Lai tren c8 phi~u
Nhom congty trinh bay liii CO' ban va liii suy giam tren c6 phi~u (EPS) cho cac c6 phi~u ph6 thong.Liii CO'ban tren c6 phi~u dUQ'ctinh b~ng cach I~y liii ho~c 16thuQc v~ c6 dong ph6 thOng cua Congty (sau khi dii tru di khoim phan b6 vao quy khen th~'ong phuc Iqi cho ky k~ toan bao cao) chi~cho s6 luqng c6 phi~u,ph6 thong,binh quan gia quy_enluu h~nh,trong kY., Liii suy gi~m trenC?phi~u duqc xac dinh bang cach dieu chinh liii ho~c }o thuQc ve co dong ph? tho~g va,so IUQ'l1g,cophi~u ph6 thong blnh quan dang lu'u hanh co tfnh den cac anh huo'ng cua co phieu pho thong tiemnang,
19
Cdng ty caph~n D~i ly Hang hili Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hop nh~t gifra nien de}chokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M§uB 09a-DN(Ban hanh thea Thong tus620212014ITT-BTC
ngay 22/1212014cuaB9 Tai ehinh)
(r) Bao cao be}ph~n
Mot b<)phan la mothop phan co thS xac dinh rieng biet cua Nhom cong ty tham gia vao viec cungdp cac san pham hoac dich vu lien quan (b<)phan chia thea hoat dong kinh doanh), hoac cungc~p san pham hoac djch vu trong mot moi tnrong kinh t~ Cl,lthS (b<)phan chia thea vung dia ly),m6i b<)phan nay chiu rui ro vii thu duoc IQ'iich khac bi~t voi cacbo phan khac. Nh6m congtycho rling Nhorn congty ho~t d<)ngtren m<)tvung dia Iy la Vi~t Nam va ho~t d<)ngkinh doanh chuy~u Iii cung dp dich Vl,ld~i Iy hiing hiii va dich Vl,lco lien quan.
(s) Cae ben lien quan
Cac ben duQ'c coi Iii ben lien quan cua Nhom congty n~u m<)tben co khii nang, trlJC ti~p ho~cgian ti~p, kiSm soat ben kia ho~c gay iinh hUOng dang kS t6'i ben kia trong vi~c ra cac quy~t dinhtiii chfnh vii ho~t d<)ng,ho~c khi Nhom congty vii ben kia cung chiu SlJki€m soat chung ho~c iinhhUOng dang k€ chung. Cac ben lien quan co thS Iii cac congty ho~c cac ca nilan, bao g6m cii cacthiinh vien gia dinh than c~n cua cac ca nhan duqc coi Iii lien quan.
4. Ti~n va cac khoan tll'O'ngdll'O'Dgti~n
30/6/2016VND
11112016VND
TiSn m~tTiSn gU'ingan hangCac khoiin tuong duong tiSn
3.424.649.057 2.435.316.777108.450.900.975 112.200.057.033106.800.000.000 69.500.000.000
218.675.550.032 184.135.373.810
5. Cac khoan diu tll' tai chinh
(a) D~u to' n~m gifr d~n ngay dao h~n
30/6/2016 11112016Gili gBc
VNDGhi tri hQ1l Iy
VNDGhi g8cVND
Gia tri hQ1l IyVND
Dfiu tu nllm giG'd~nngiiy dao h~n - nglln h~n• TiSn gU'ico ky h~n 31.000.000.000 31.000.000.000 37.000.000.000 37.000.000.000
20
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Cfmg ty cA phAn D~i ly Hang hai Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hQ'Pnhit gifra nien dQcho ky san thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh thea Thong tus6 20212014ITT-BTC
ngay 2211212014cuaB(J Tai chinh)
(i) Cong ty TNHH China Shipping Viet Nam lacong ty trach nhiern hiru handuocthanh I~p tai Vi~tNam voi thoi gian hoat d9ng Ia 15 narn kS tir ngay 11 thang 8 nam 2004 theo Giay chimg nhand~u nr s6 411022000393 ngay 25thang 12 nam 2008 do Uy ban Nhan dan Thanh ph6 H6 ChiMinh dp, va cac giAy chirng nhan d~u nr di~u chinh. GiAy clnrng nhan d~utir nay thay thS GiAyphep d~u tu s6 24111GP ngay 11 thang 8 nam 2004 do B9 KS hoach va D~utir dp va cac giAyphep d~uilldi~u chinh. Cac cM sa huu cua cong ty la China Shipping Regional Holdings Pte.Ltd va Cong ty C6 ph~n D{li Iy Hang hili Vi~t Nam.
(ii) Cong ty la c6 dong sang I~p Ngan hang Thuang m{liC6 ph~n Hang hili Vi~t Nam ("MSB") vitonam 1991. s6c6 phiSu Cong ty sa hfi"ulit tfch lUy qua nhi~u nam do qua trinh gop v6n, tang v6nbing c6 phiSu, chi c6tuc bing c6 phiSu.
(iii) Theo hqp d6ng lien doanh, Cong ty khong tham gia qUlin Iy vit di~u hitnh cong ty lien doanh. BanGiam d6c danh gia Cong ty khong co quy~n kiSm soat hay anh huang dang kS d6i v6'i cong tylien doanh. Do do, khoan d~u tu nay duQ'c phan 10{lilit d~uillv6n vito dan vi khac.
c
c]
22
Cong ty ca ph~n f)~i Iy Hang hai Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hop nh§t gifra nien dQchoky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Miiu B 09a - DN(Ban hanh thea ThOng tus6202120141TT-BTC
ngay 2211212014cuaB(J Tai chinh)
6. Phai thung~nhan ciia khachhang
(a) Phai thu cua khach hang chi ti~t theo khach hang IOn
30/6/2016VND
Cong ty Nippon Yusen Kabushiki KaishaCong ty TNHH Naigai Nitto Logistics Viet NamCong ty TNHH Khai thac Ch~ bi~n Khoang san Nui PhaoCong ty TNHH SDV Vi~t NamCac khach hang khac
19.315.l89.09313.702.933.3491l.282.473.422
98.132.74l.667
11112016VND
12.434.671.61313.186.417.98718.946.868.0612.009.15l.665
68.867.113.836
142.433.337.531 115.444.223.l62
(b) Phai thu cua khach hang phan loai theo ky han thanh toan
30/6/2016VND
11112016VND
142.433.337.531 115.444.223.162
(c) Phai thu cua khach hang la ben lien quan
30/6/2016VND
Cong ty TNHH MTV V~n tai Vi~n dirong VinashinCong ty C6 phan Cang Hai PhongCong ty C6 phftn Vinalines Nha TrangCong ty C6 phftn Dftu nr Cang Cai LinCong ty C6 phan Vinalines Logistics Vi~t Nam
355.340.831
125.410.68316.079.1622.984.499
11112016VND
355.340.831198.653.400125.410.683
660.000
499.815.175 680.064:914
23
Cdng ty C& ph§n D~i If Hang hai Vi~t Namva cong ty conThuyet minh bao cao tai chinh hQ'Pnhit giii'a niendQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Milo B 09a - DN(Ban hanh theo Thong tus6202120141TT-BTC
ngay2211212014cuaso Tai chinh)
7. Phai thu khac
(a) Phai thu ng~n han khac
30/6/2016VND
Chi hQv~n chuyen, ciroc tim, phi luu kho, phi clurng nr,x~pdO' cho cac hangtauTam irng nhan vienKy guy, ky circe ng~n hanLai ti~n gui co ky hanBao hiSm xffhQi, bao hiSmy t~, bao hiern thftt nghiepPhai thu v~ c6 tire va loi nhuan diroc chiaPhai thu khac
14.853.530.70313.987.624.0832.263.777.000
77.412.22254.634.783
10.460.305.649
11112016VND
9.471.635.9537.006.823.5142.116.345.0002.196.551.l10
91.411.l268.934.416.9696.131.813.110
41.697.284.440 35.948.996.782
(b) Phai thu dai han khac
30/6/2016VND
Ky guy, ky cUQ'Cdai han 8.320.938.470 7.964.789.470
11112016VND
II
H
f
24
--e~..=-
.-·0"0
I r-- 0If) '=T0o;MO\0 If) 0r-- 0 '=T
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Cdng ty C6 ph~n D~ily Hang hai Vi~t Nam va congty conThuyet minh bao cao tai chinh hop nhit gifranien dQchoky sao thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~u B09a-DN(Ban hanh theo Thong tus6 20212014ITT-BTC
ngay 22/1212014cuaBo Tai chinh)
9. Taisan cB djnh hfru hinh
Nha cira vav~t ki~n true
VND
May moc vathi~t biVND
Phuong ti~nv~n ehuy~n
VND
Thi~t bivan phOng
VNDTAngVND
Nguyen gia
sf>du dfiu ky 86.881.306.160 38.015.819 43.455.336.758 5.055.676.496 135.430.335.233Chuyen tir xay dungco ban do dang 1.843.818.182 1.843.818.182Giam khac (8.793.713) (8.793.713)
sf>du cuf>iky 86.872.5 I2.447 38.015.819 45.299.154.940 5.055.676.496 137.265.359.702
Gia tr] hao moolOy k~sf>dudau ky 40.322.364.304 38.015.819 30.019.088.073 4.193.941.631 74.573.409.827Kh~u hao trongky 1.904.744.980 1.700.317.687 200.082.305 3.805.144.972
sf>du cuf>iky 42.227.109.284 38.015.819 31.719.405.760 4.394.023.936 78.378.554.799
Gia tr] COD I~i
sf>du dfiu ky 46.558.941.856 - 13.436.248.685 86I.734.865 60.856.925.406sf> dir cuf>iky 44.645.403.163 - 13.579.749.180 661.652.560 58.886.804.903
Trong tai sanc6 dinh htru hinh co cac tai san co nguyen gia 36.205.130.653 VND dii khau hao h~t taingay 30 thang 6 nam 2016(111/2016: 29.371.253.438 VND), nhung v~n dang dUQ'csir dl,mg.
f
]
26
Cfmg ty caph~n D~i ly Hang hili Vi~t Nam vacong ty conThuyet minh bao cao taichinh hQ11nh~t gifranien de}cho ky sau thangk~t thucngay 30 thang 6 nam 2016(ti~p theo)
M~uB09a-DN(Ban hanh theo Thong tus6 20212014ITT-BTC
ngay 2211212014 ella B(JTai ehinh)
10. Taisan cBdjnh vB hinh
Quy~n sir dungdAt
VND
PhAnmemmay tinh
VNDT6ngVND
Nguyen gia
S6 dir d~u kY/s6 dtr cu6iky 20.346.655.528 1.984.579.300 22.331.234.828
Gia tr] hao mon loy k~
S6 dtr d~u kyKhftu hao trongky
913.305.563112.609.512
1.705.447.40893.043.962
2.618.752.971205.653.474
S6 du cuoiky 1.025.915.075 1.798.491.370 2.824.406.445
Gia tr] con I~i
S6 dtr d~ukyS6 du cuoiky
19.433.349.96519.320.740.453
279.l31.892186.087.930
19.712.481.85719.506.828.383
Trong tai san c6 dinh vo hinh co cactid san co nguyen gia123.700.000VND d1lkhau hao h~t taingay 30 thang 6 nam 2016 (1/1/2016: 123.700.000VND), nhung v~n dangdirocsi'rdung.
I
Y]
(
27
Cfing ty cA phin f)~i If Hang hili Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hQ'Pnhit giii'a nien dQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~u B 09a-DN(Ban hanh thea Thong tus6202120141TT-BTC
ngay 22/1212014 ella B<)Tai ehfnh)
11. BAt d{>ngsan dAn nr
Nha ei'ravav~t ki~n true
VND
Nguyen gia
S6 dir d~u ky/s6 dir cu6i ky 74.584.104.356
Gia tr] hao mon Hiyk~
S6 dir d~u kyKhfiu hao trong ky
24.783.032.5752.092.195.140
S6 dir cu6i kY 26.875.227.715
Gia tr] con I~i
S6 du d~u kyS6 du cu6i ky
49.801.071.78147.708.876.641
Gia trj hop Iy bfit d9ng san d~u tu khong dirocxacdinh boi vi Nhorn congty khong thirc hienviecdjnh gia. Khong co giao dich thi truong n1'10g~n day d6i voi bfit dong san nrong d6ng va tU011gtlJ vi trf vai cac bfit d9ng san d~uillcua Nhom congty.
12. Xay dl}'ng CO' ban dO'dang ,I
Ky sau thang k~t thue ngay30/6/2016 30/6/2015
VND VNDChua soat xct
II
S6 du d~u kyTiing trong kyChuy~n sang tai san c6 dinh huu hinhGiam khac
75.533.676.7182.352.921.378
(1.843.818.182)(72.727.273)
75.784.877.2393.452.851.461
(1.910.665.776)
S6 du cu6i ky 75.970.052.641 77.327 .062.924
28
------------------------ ------------------------------------
Cong tycA phAnD~i Iy Hang hai Vi~t Nam vacdng ty conThuyet minh bao cao tai chinh hop nh~t gifra niende)cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~u B 09a-DN(Ban hanh theo ThOng tus620212014ITT-BTC
ngay 2211212014cuaB(J Tai chinh)
Cac cong trinh xay dung eo ban do dang Ion nhir sau:
30/6/2016VND
11112016VND
Xay dung eo ban tai 16d~t s6 1, BSn Van 1)6n, Quan 4,Thanh ph6 H6 Chi MinhDu an nha van phong VitamasDIJ an nha van phong VOSA Nha Trang
75.155.431.216 75.228.158.489797.976.789 305.518.229
16.644.636
75.970.052.641 75.533.676.718
13. Cac khoan phai tra ngmri ban
(a) Phai tra ngujri ban chi ti~t theo nha cung dp IOn
30/6/2016 111120168& co kha nang 8& co kha nang
Gia g&c tra ncr Gia g&c tra ncrVND VND VND VND
C6ngtyTNHHThirong mai va V~n taiTiSn B9 5.936.701.000 5.936.701.000 5.585.383.000 5.585.383.000Congty TNHH MTVT6ng Cong ty TanCang Sai Gon 3.827.149.467 3.827.149.467 13.429.265.853 13.429.265.853Congty C6 ph~nCang
)
\
Quang Ninh 3.822.778.191 3.822.778.191 4.321.481.182 4.321.481.182Cac nha eung dp khac 61.531.154.194 61.531.154.194 60.677.388.867 60.677.388.867 ~
I
75.117.782.852 75.117.782.852 84.013.518.902 84.013.518.902 ~~
(b) Phai tra ngufri ban chi ti~t theo ky h~n thanh toan
30/6/2016 11112016
Gia g&cVND
8& co kha nangtra ncrVND
Gia g&cVND
8& co kha nangtra ncrVND
75.117.782.852 75.117.782.852 84.013.518.902 84.013.518.902
29
Cdng ty C& phin D~i Iy Hang hai Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hop nh~t gifra nien dQchoky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB09a-DN(Ban hanhthea Thong tus620212014ITT-BTC
ngay 2211212014cuaBr) Tai chinh)
(c) Phai tra nguiri ban la ben lien quan
30/6/2016 11112016
Chi g6cVND
S6co khanangtra ngVND
Chi g6cVND
S6co kha nangtra ngVND
T6ng C6ng ty Hang hiliVi~tNam 3.366.611 3.366.611C6ng ty C6 phfin CangHili Phong 1.935.156.182 1.935.156.182C6ng ty C6 phan CangCam Ranh 487.901.472 487.901.472C6ng ty C6 phan CangNha Trang 432.145.400 432.145.400C6ng ty C6 phan CangDa NAng 125.385.049 125.385.049C6ng ty C6 phan CangCfin ThO" 2.983.400 2.983.400
1.695.491 1.695.491
2.714.238.374 2.714.238.374
28.374.957 28.374.957
2.986.938.114 2.986.938.114 2.744.308.822 2.744.308.822
14. Thu~ phai nqp va tra trurrc vao Ngan sach Nha nurre
(a) Thu~ phai nQpNgan sach Nha nurrc
S6 phai nQp S6dii nQp ~11112016 trong ky trong ky 30/6/2016 ~
VND VND VND VND )Thu~Thu8 gia trj gia tang 569.631.284 5.686.629.870 (5.476.036.741) 780.224.413 .~
Thu8 thu nh~p doanh~
nghi~p 1.406.294.962 5.537.210.374 (1.493.874.973) 5.449.630.363Thu8 thu nh~p ea nhan 658.356.661 3.206.831.369 (3.475.255.139) 389.932.891
Thu8 nhil dfit 62.469.488 (62.469.488)TiSn thue dfit 438.239.000 2.458.143.387 (2.531.471.537) 364.910.850
Cae lo~i thu8 khae 11.322.842.768 16.678.264.422 (20.525.463.942) 7.475.643.248
14.395.364.675 33.629.548.910 (33.564.571.820) 14.460.341. 765
30
Cong ty caph~n D~ily Hang hai Vi~t Nam va cong ty conThuyetminh bao cao tai chinh hop nh~t gifra nien dQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Miu B 09a-DN(Ban hanh thea Thong tus620212014ITT-BTC
ngay 2211212014cuaB(J Tai ehinh)
(b) Thu~ tra trurrc vao Ngan sach Nha nurrc
11112016VND
s6 dii nQptrong ky
VND
s6 dii dtrQ'ccAn trir
trong kyVND
30/6/2016VND
Cac khoan thu~ diinQp cho Nha mnrc sedurrc cAn trirTh~S thu nhap ca nhanThuS thu nhap doanhnghiep
202.269.149 21.106.024 (161.744.442) 61.630.731
17.820.255 17.820.255
220.089.404 21.106.024 (161.744.442) 79.450.986
15. Doanh tho chua th\fc hi~n ng~n han
30/6/2016VND
11112016VND
Doanh thu daily v~n taiDoanh thu khac
27.861.902.465200.000.000
27.861.902.465 200.000.000
31
Cdng ty cA phAn D~i ly Hang hai Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hQ'pnh~t gifra nien dQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh thea Thong tus6 20212014ITT-BTC
ngay 2211212014cuaBo Tai chinh)
16. Cac khoanphai tra khac
(a) Phai tra ng~n han khac
Cac khoan tra h9 va tiSn nhan dS trah9 eho cac hang tauc6 nrc phai traTarn irng tir Cong ty ceph.1n An Phu (*)Ky ngan cua cac hang tauNhan Icy quy, ky circe ngan hanGifr h9 tiSn cua Congty TNHH SYMS Vi~t NamKinh phi cong doanBao hiern xa hoi, bao hiSm y tS, bao hiSm thit nghiepPhai tra Manuehar Hong Kong LimitedPhai tra khae
30/6/2016VND
83.871.698.09623.676.718.55022.000.000.00016.705.434.2984.831.666.5843.737.387.4401.325.170.823
329.047.730306.341.192633.950.258
11112016VND
48.189.867.4158.360.724.825
12.244.568.3204.705.071.7203.737.387.4401.176.114.256
33.500.8888.342.091.909
404.517.808
157.417.414.971 87.193.844.581
(*) Theo Bien ban th6a thu~n 5654/2016/BBTT-PL ngay 4 thang 4 nam 2016, Congty c6 ph.1n AnPhu da ehuySn khoan t~m ung 22.000.000.000 VND eho Congty c6 ph.1n D~i Iy Hang hai Vi~tNam nh~m dSnbtl, h6 trq eho Chi nhanh Congty c6 ph.1n D~i Iy Hang hili Vi~t Nam - D~i IyHang hili Sai Gon (VOSA Sai Gon) ("VOSA Sai Gon") di do·ikh6i van phong tl1Uet~i 56 3-5-7-11 NguySn Hu~, phuong BSn Nghe, qu~n 1, Thanh ph6 H6 Chi Minh. Theo d6, Congty C6 ph.1nAn Phu 5e thay thS VOSA Sai Gon trong vi~e quan Iy, 5lr dl,lng van phong thue nay. VOSA SaiGon da hoan tit vi~e ban giao toan b9 van phong thue eho Congty c6 ph.1n An Phu vao ngay 1thang 8 nam 2016 thea Bien ban ban giao nha 56015/BBKT-AP.
(b) Phai tra dai h~n khac
Nh~n tiSn ky quy eho thue kho baiNh~n tiSn ky quy eho thue van phong Ocean Park euaEuropae Shipping
30/6/2016VND
640.763.838
79.006.312
11112016VND
628.763.838
79.006.312
707.770.150719.770.150
32
--------
Cong ty cA ph~n f)~i ly Hang hai Vi~t Namva cdngty conThuyet minh bao cao tai ehinh hop nhit gifra nien dQehokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~u B 09a-DN(Ban hanh thea Thong(14s6 20212014ITT-BTC
ngay 2211212014 ella B(J Tal ehinh)
17. Quy khen thurrng, phuc IQi
Quy nay diroc trich I~ptir loi nhuan chua phan phoi theaSI! phe duyet cua cac c6 dong tai cuochQP Dai hQi d6ng c6 dong cua Cong ty. Quy diroc su dung d~ chi tra cac khoan khen thuong vaphuc loi cho cac nhan vien cua Cong ty va cong ty con thea chinh sach khen tlnrong va phuc loicua Nhorn cong ty. BiSn dong cua guy khen thirong, phuc loi trong ky nhir sau:
Ky sau thangk~t tlnic ngay30/6/2016 30/6/2015
VND VNDChua soatxet
s6 du d~u kyTrich l~p trong ky (thuySt minh 19)SU d"lI1gtrong ky
6.700.125.785 7.679.391.0125.505.204.264 5.977.745.115
(2.525.704.203) (2.796.768.682)
s6 du cu6i ky 9.679.625.846 10.860.367.445
Cuoc hQP Dl;lihOi d6ng c6 dongella Cong ty ngay 25 thang 5 nam 2016 dll guySt dinh trich guykhen thuOng, phuclqi 5.505.204.264 VND (2015: 5.977.745.115 VND) tir lqi nhu~n chua phanph6i.
Tang GiamVND VND
30/6/2016Gia trj S6co khaghi sa nang tra nQ'VND VND
18. Yay
(a) Yay ngin h~n
11112016Gia trj S6co khaghi sa nang tra nQ'VND VND
Bi~n dQng trong nam
Yay canb(\cong nMnvien (*) 2.333.081.633 (777.693.879) 1.555.387.754 1.555.387.754
(*) Khoan vay tin chftp clla can bO cong nhan vien Dl;li ly V~n tai Qu6c tS phia B~c (NorthFreight)thea QuySt dinh s632/QD-NF ngay 31 thang 3 nam 20 16 nh~m phl)cVI) san xuftt kinh doanh tl;lichi nhanh. Khoan vay nay co thed hl;ln9 thang, dao hl;lnngay 31 thang 12 nam 2016 va khongchiu liii.
33
Cdng ty C8 phin D~i Iy Hang hai Vift Nam va congty conThuyet minh bao cao tai chinh hQ'Pnhit gifra niendQ cho Icy sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh. thea Thong tu56202120141TT-BTC
ngay 2211212014cuaBo Tai ehinh)
(b) Yay dai han
Di~u khoan va di~u kien cua cac khoan yay dai han hien con s6 dtr nhir sau:
Lo~i Liii su~t Namti~D Dam <taohan
Yay canb<)cong nhanvien Dai Iy Hang haiQuang Ninh (i) VND Khong 2019Yay Luen Wah TradingCo., Ltd. (Hong Kong) (ii) CNY KhOng 2023
30/6/2016VND
11112016VND
7.000.000.000 7.000.000.000
6.747.840.000 6.739.920.000
13.747.840.000 13.739.920.000
(i) Khoan yay tin ch~p cua can b<)cong nhan vien Dai Iy Hang hai Quang Ninh theoHop d6ng yays6 2IDLHH-DQH ngay 1 thang 4 nam 2014 nham muc dichky quy vao Ngan hang thuong rnaic6 ph~n ky thuong Vi~t Nam - Chi nhanh Quang Ninh d~ xin dp gi~y chirng nhan mll s6 kinhdoanh t~m nh~p tai xu~t hang bOa. Khoan yay nay co thai h~n 5 nam, dao h~n ngay 1 thang 4nam 2019 va khong chiu Illi.
(ii) Khoan yay dai h~n l.980.000 CNY ttrang duang 6.739.200.000VND tu Luen Wah Trading Co.,Ltd. (Hong Kong) theo Hqp d6ng s6 lILC-HK ngay 10 thang 4 nam 1998. Khoan yay nay co thO·ih~n 25 nam va khong chiu Illi. /
))
34
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Cong ty caph§n D~i If Hang hili Vi~t Nam va congty conThuyet minh bao cao tai chinh hQ'Pnhit giua nien dQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Mfiu B 09a - DN(Ban hanh thea Thong tus620212014ITT-BTC
ngay 2211212014cuano Tai chinh)
20. VBn cB phfin
V6n c6 phan duoc duyet va dff phat hanh cua Cong ty Ill:
30/6/2016S6cB phi~u VND
11112016S6cB phi~u VND
V6n cB phAn dlf(}'c duy~tva da phat hanh 11.650.000 116.500.000.000 11.650.000 116.500.000.000
S6cB phi~u dang hruhanhC6 phieu ph6 thong 11.650.000 116.500.000.000 11.650.000 116.500.000.000
C6 phieu ph6 thong co menh gia la 10.000 VND. M6i c6phieu ph6 thong nrong irng voi motphieu bieu quyet tai cac cuoc hQP c6 dong cua Cong ty. Cac c6 dong duoc nhanc6 tire rna Congty cong b6 vao tirng thoi di~m. Tlit ca c6 phi~u ph6 thong dSu co thu tlJ uu tien nhu nhau d6i v6itai san con I~i cua Cong ty. Cac quySn lQ'icua cac c6 phi~u dff duQ'c Cong ty mua I~i dSu bi t~mngung chat6i khi cac c6 phi~u nay duQ'c phat hanh I~i.
21. CB trrc
T~i cuoc hQP ngay 25 thang 5 nam 20 16, D~i hOi d6ng c6 dong dffquy~t dinh philn ph6i khaim c6tuc 23.300.000.000 VND (2.000 VND tren mot c6 phi~u) (2015: 19.805.000.000 VND (1.700VND tren mot c6 phi~u)).
22. Cac quy khac thuQc ngu8n vBn chti s6' huu
(a) Quy d§u tll'Va phat tri~n
Quy d~u tu va phat tri~n duQ'c trfch I~p tu lQ'inhu~n chua philn ph6itheanghi quy~t cua D~i hOid6ng c6 dong. Quy nay duQ'c thanh I~p nh~m ml)c dichrna rong kinh daanh trang tuong lai.
.,j
(b) Cac quy khac thuQc vBn chiiSO' huu
T~i ngay 30 thang 6 nam 2016, s6 du cac quy khac thuoc v6n chu sa hu'u baa g6m quy dlJ tru tangv6n diSu I~ 11.650.000.000 VND(111/2016: 11.650.000.000 VND) va quy d6i nga~i phat tri~nkinh daanh 1.656.703.776 VND(1/1/2016: 1.084.417.453 VND).
36
Cdng ty cA phAn D~i ly Hang hai Vi~t Nam va cong ty conThuy~t minh bao cao tai chinh hQ1>nh§t gifra nien d{l cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh theo Thong tus6 202120141TT-BTC
ngay 2211212014cuaB(j Tai chinh)
23. Cac khoan muc ngoai BangCaD dBi k~ toan
(a) Ngo~i t~ cacloai
30/6/2016Tuong dmrng
VND Nguyen t~
11112016Tuong duong
VNDNguyen t~
USD 2.956.247 USD 65.806.057.219 2.823.881 USD 63.353.988.584
(b) Tai san thue ngoai
Cac khoan ti~n thue t6i thieu phai tra eho cac hop d6ng thue hoat dQngkhong diroc huy ngangnhir sau:
30/6/2016VND
11112016VND
Trong yangmot namTil hai dSn nam namSau nam nam
5.489.734.40412.824.890.30261.908.810.845
3.903.508.58210.620.899.1 0362.924.659.994
80.223.435.551 77.449.067.679'JI~
II.)
-,
37
Cdng ty cA ph§n D~ily Hang hili Vi~t Namva cdng ty conThuy~t minh bao cao tai chinh hop nhit gifra nien d{}chokjr sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB09a-DN(Ban hanh thea Thong tus62021201 4ITT-BTC
ngay 22/1212014 ella B(J Tai ehinh)
24. Doanh thu cung c~p djchV\l
Doanh thu cung dp dichVI,l thS hien tong gia tri dichVI,l da cung dp, kh6ng bao g6m thue gia trjgia tang.
Ky sau thang k~t thucngay30/6/2016 30/6/2015
VND VNDChua soatxet
Doanh thu daiIy v~n taiDoanh thu kho ngoai quanDoanh thu daiIy tau roiDoanh thu cho thue phirong ti~nDoanh thu tarn nhap tai xu&tDoanh thu kiem kienDoanh thu daiIy linerDoanh thu cung dp dichVI,l tauDoanh thu cho thue kho, khach sanDoanh thu dichVI,l khac
234.089.748.43448.226.168.76825.524.028.62324.166.067.9399.978.160.8369.963.836.9859.845.569.6489.619.489.6664.976.943.2354.893.813.937
237.225.941.26356.145.399.61925.278.371.78534.779.903.5649.721.48l.6509.888.903.029
13.454.279.6057.083.077.1552.672.736.6644.295.915.560
381.283.828.071 400.546.009.894
25. Ghi vBn djch vu cung c~p
Ky sau thang k~t tlnic ngay30/6/2016 30/6/2015
VND VNDChua soat xet
II
GA
~
Chi phi nhan congChi phi kh&u haoChi phi dich VI,l mua ngoaiChi phi khac
35.240.096.7074.804.972.096
280.912.278.64212.702.028.971
!(
35.456.954.6384.998.687.656
299.922.089.02618.960.452.770
333.659.376.416 359.338.184.090
38
- - - ------
Cdng ty cA phAn D~i ly Hang hili Vi~t Nam va cfing ty eonThuyet minh bao cao tai ehinh hop nhit gifra nien dQ cho ky sau thang k€t thucngay 30 thang 6 nam 2016 (ti€p theo)
MfiD B 09a - DN(Ban hanh thea ThOngtus6 202120141TT-BTC
ngay 2211212014 ella B(J Tai ehinh)
26. Doanh thuhoat d{}ngtai chinh
Ky sao thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
La:i ti~n giriC6 nrc va loinhuan duoc chiaLai tir thanh Iy cac khoan dc1uto' tai chinhLai chenh lechtY gia h6i doai
2.149.280.347890.400.000
1.866.471.359
17.038.736.0004.906.151.706
1.941. 779.3809.820.016.9693.386.229.4291.890.710.222
27. Chi phi tai chinh
Ky sao thang k~t thucngay30/6/2016 30/6/2015
VND VNDChua soat xet
L6 chenh I~chtY gia h6i doaiL6 chenh lechtY gia h6i doai do danh gia laiChi phi tai chinh khac
683.807.19074.338.649
1.464.279.571
22.540.000 J.
758.145.839 1.486.819.571A1
28. Chi phi quan ly doanh nghi~p
H
r~
C
Ky sao thang k~t thue ngay30/6/2016 30/6/2015
VND VNDChua soat xet
Chi phi nhan congChi phi kh~u haoChi phi dich VI) mua ngoaiChi phi khac
3.613.372.5221.298.021.490
11.860.237.1286.329.615.187
4.003.658.4931.642.605.467
12.104.502.6285.433.861.665
23.101.246.327 23.184.628.253
39
Cdng ty ca ph~n D~ily Hang hili Vi~t Nam va congty conThuyet minh bao caotai chinh hQ'Pnhit gifra nien dQ cho ky sau thang k~t thucngay30 thang 6 nam 2016 (ti~p theo)
M~D B 09a-DN(Ban hanh thea Thong tus6 202120141TT-BTC
ngay 22/1212014cuaB6 Tai chinh)
29. Thu nh~p khac
Ky saothang k~t thiic ngay30/6/2016 30/6/2015
VND VNDChua soat xet
X6a s6 cackhoan no phai tra khong xac dinh d6i tuongLai do thanh Iy tai san e6djnhCac khoan khac
301.438.965
29.073.870
7.254.874.4941.000.000
161.988.937
330.512.835 7.417.863.431
30. Chi phi kinh doanh theo y~u tB
Ky SaD thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
Chi phi nhan congChi phi khan haoChi phi dich vu mua ngoaiChi phi khac
38.853.469.2296.102.993.586
292.772.515.77019.031.644.158
39.460.613.1316.641.293.123
312.026.591.65424.394.314.435
40
Cdng ty Cc3phin D~i Iy Hang hai Vi~t Nam va cfmgty conThuyet minh bao cao tai chinh hQ'Pnhit gifra nien dQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~llB09a-DN(Ban hanh theo Thong tus6 202120141TT-BTC
ngay 2211212014cuaB6 Tili ehinh)
31. Thn~thu nh~p
(a) Ghi nh~n trong bao cao k~t qua hoat dQng kinh doanh hQ1>nhit
Ky sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
Chi phi thll~ hi~nhanhNam hien hanh
(b) D8i chi~u thu~ suit thuc t~
LQ'inhuan k~ toan tnroc thu~
Thu~ tinh thea thu~ suit cuaCongtyAnh huang cua cac mire thue suit khac ap dung chocongty conAnh hirong cua phftn Uiihoac 16trong cong ty lien doanh,lien k~tChi phi khong diroc khiu tru thu~(Thu~ thu nh~p hoiln I~i phai tra)/tl'ti san thu~ thu nh~phoiln I~i khong duQ'cghi nh~nThu nh~p khongbi tinh thu~
5.537.210.374 10.286.062.980
Ky sau thangk~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
26.332.503.845 45.544.449.408
5.266.500.769 10.019.778.870~J.
7.144.124 -,
I
532.243.559 1.077.810.51514.532.966 1.275.791.970 1~
./
(97.986.920) 71.441.235j~
(178.080.000) (2.165.903.734)
5.537.210.374 10.286.062.980
(c) Thu~ suit ap dl}ng
Cong ty va cong ty con co nghTaVl,l phai n(>pcho Nhanuacthu~ thu nh~p theamll'C t11U~ suitthong thucrng. Muc thu~ suit thu~ thu nh~p thong thucrng ap dVng cho doanh nghi~p chua dnhcac uu dili la 20% (2015: 22%).
41
Cong ty cA phAn D~i Iy Hang hili Vi~t Nam va cdngty conThuy~t minh bao cao tai chinh hQ'Pnh~t gifra niendQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~nB 09a-DN(Ban hanh theo Thong tus6202120141TT-BTC
ngay 2211212014cuaBo Tai chfnh)
32. Lai CO' ban trencB phieu
Viec tinh t011nliii co ban tren c6 phieu choky sau thang k~t thuc ngay 30 thang 6 nam 2016 duocdira tren s6 loi nhuan thuoc vS c6 dong ph6 thong sau khi tnr di s6 trich thea k~ hoach vao quykhen thuong, phucloi cho ky k~ toan bao cao va s6 hrong c6 phieu ph6 thong binh qulin gia quyen,chi ti~t nhir sau:
(i) L(J'inhu{in thufm thupc vi c8 tlongph8 thong
Ky san thaug k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
LQ'inhu~n thufrn trong kyTrfch quy khen thuOng phUc Igi (k~ ho~ch)
21.029.737.371(4.400.000.000)
35.433.417.455(5.505.204.264)
Lgi nhu~n thufrn thu9c vS c6 dong ph6 thong 16.629.737.371 29.928.213.191
(ii) S8c8phiiu ph8 thong binh qulin gia quyin
Ky san thang k~t thuc ngay30/6/2016 30/6/2015
Chua soat xet
C6 phi~u ph6 thong dii pMt hanhkY truac mang sang 11.650.000 11.650.000
11.650.000 11.650.000S6 lugng blnh qulin gia quySn cua c6 phi~u ph6 thongcho ky k~t thuc ngay 30 thang 6 nam 2016
T~i ngay 30 thang 6 nam 2016, Cong ty khong co liii suy giam tren cac c6 phi~u ph6 thong tiSmtang.
42
------- -- - -
Cdng tycA phin D~i ly Hang hai Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hop nh§t gifra nien dt) cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
Mfiu B 09a - DN(Ban hanli thea Thongtic s6 202120141TT-BTC
ngay 22/1212014 cua B(j Tai ehinh)
33. Cac giao djch chii y~u vo; cac ben lien quan
Ngoai cac s6 dtr voi ben lien quan duoc trinh bay tai cac thuyet minh khac cua bao cao tai chinhhop nh~t giira nien dO, trang ky Nhorn congty co cac giao djch chu y~u voi cac ben lien quan nhusau:
Gia tr] giao djchKy sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
Cong ty meTAng <;ong ty Hang hai Vi~t NamChia co nrcChi phi thue van phongTiSn di~n phai tra
465.522.1805.750.805
5.947.800.000466.344.150
9.154.485
Cdc ben lien quanCoug ty TNHH NYK Line Vi~t Namcenrc dugc chia 8.934.416.969
3.925.765.895153.714.040 916.934.040
6.762.920 314.479.920
25.000.000 '.12.339.256 7.046.235 )
361.203.629 276.948.560~
30.123.000309.574.520 775.893.322
14.617.420 19.394.416
10.290.908 26.236.363300.000
Cong ty TNHH China Shipping Vi~t Namcll tlic dugc chiaDoanh thu cung cftp dichVI)
Chi phi dich VI) phai tra
Cong ty cA phAn Vinalines Logistics Viet Namcll tlic dugc chia .Doanh thu cung cftp dichVI)
Cong ty cA phAn Cang Da NingChi phi dich VI) phai tra
Cong ty cA phAn Ciing Hai PhOngDoanh thu cung d.p dichVI)
Chi phi dich VI) phai tra
Cong ty cA phAn DAu tlf Cang Cai LanDoanh thu cung d.p dichVI)
Cong ty TNHH MTV V~n tiii Bi~n DongDoanh thu cung d.p dichVI)
Chi phi dich VI) phai tra
43
Cdng ty caph~n D~i ly Hang hili Vi~t Nam va cong ty conThuyet minh bao cao tai chinh hQ'Pnh§t gifra nien de}choky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)
M~uB 09a-DN(Ban hanh thea Thongtic s6 202120141TT-BTC
ngay 22/1212014 cua B6 Tai chinh)
Gia tr] giao djchKy sau thang k~t thuc ngay30/6/2016 30/6/2015
VND VNDChua soat xet
Cong ty cA ph~n V~n tai bi~n Vi~t NamDoanh thu cung cap djch vu 28.500.000 132.316.365
164.610.701 113.191.380
11.172.490
369.519.754
37.281.000
9.911.364
216.450.000 254.544.000
3.697.709.071 3.836.494.505239.910.000 400.400.000471.981.067 56.950.000
Cong ty cA ph~n Cang Nha TrangChi phi dich vu phai tra
Cong ty cA ph~n Cang Cam RanhChi phi djch vu phiii tra
Cong ty cA ph~n Cang Ngh~ TinhChi phi dich vu phai tra
Cong ty cA ph~n Cang C~n ThO'Chi phi dich vu phiii tra
Cong ty V~n tai bi~n Container VinalinesDoanh thu cung c~p djch vu
Cong ty Van tai bi~n VinalinesDoanh thu cung cap djchvu
Thanh vien Ban Giam d&c va HQi dAng Quan trjTiSn luangPh\l capThuang
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Cfmg ty cA phin D~i Iy Hang hai Vi~tNam va congty conThuyet minh bao cao taichinh hQ1>nhM gifra nien dQ cho kY sau thang k~t thucngay30 thang 6 nam 2016 (ti~p theo)
MiuB 09a-DN(Ban hanh thea Thong tus6 202120141TT-BTC
ngay 2211212014cuaB(j Tai chinh)
34. S" ki~n sau ngay tren bang din dai k~ toan
Theo Nghi quyet s6 09/20 16/NQ/HDQT-NK3-TYHK ngay 4 thang 7 nam 2016, HOi d6ng quantri cua C6ng ty C6 phan DaiIy Hang hai Vi~t Nam dll quyet djnh cham dirthop d6ng lien doanhvoi China Shipping Regional Holdings Pte. Ltd va giai thS C6ng ty TNHH China Shipping Vi~tNam. Ban Giarn d6e C6ng ty cho r~ng se thu h6i diroc gia tri con lai cua khoan d~uill nay khilien doanh giai thS.
Ngay 18 thang 8 nam 2016
Nguoi I~p:
Nguyen Luong HuyK~ todn tonghop
veTrung Th~ngPho ban Tai chinh Ki toan
45