co cqng hoa xa hqi cau nghia vi~t nam suatanhang...
TRANSCRIPT
'CONG TY co PHANSUAT AN HANG KHONG N(H BAl
s6:iB.f;cV-NCSVlv: Gild trinh theo Muc a, Khoan 4Diiu:
11, Thong tu s6 155120151TT-BTC
CQNG HoA XA HQI cau NGHiA VI~T NAMDQc l~p - T\f do - H~nh phuc
Ha N(;i, ngay 21 thang 10 nam 2019
Kinh gtri: - Uy ban Chimg khoan Nha mroc,
- Sa Giao dich Chung khoan Ha NQi
Can cir Ml,lc a, Khoan 4, Bi~u 11, Thong tir s6 155/TT-BTC ngay 06/10/2015
cua BO Tai chinh huang d~n cong b6 thong tin tren thi tnrong clnrng khoan, Cong ty
c6 phan Suit an Hang khong NOi Bai (sau day goi tit la Cong ty) xin giai trinh v~ viec
loi nhuan sau thue thu nhap doanh nghiep tai bao cao kSt qua heat dong san xucit kinh
doanh (SXKD) cua ky cong b6 thay d6i 10% tro len so voi bao cao cling ky nam truce
nhu sau:
Chi tieu Quy III nam 2019 Quy III nam 2018 % so sinh
Loi nhuan sauthue TNDN 7.855.375.4 73 6.835.119.576 Tang 14,9 %
(d6ng)
Nguyen nhan:
Lei nhuan sau thuS thu nhap doanh nghiep quy III narn 2019 tang 1,020 tYd6ng, nrong duong tang 14,9 % so vai cling kY nam truac do: T6ng doanh thu trong
quy III nam 2019 tang 2,660 tY d6ng so vai cung kY nam ngoro. B6ng thai, t6ng chi
phi trong quy III nam 2019 tang 1,640 tY d6ng so vai cling ky nam ngoai.
V~y Cong ty c6 ph~n Suit an Hang khong Noi Bai xin thong bao as quy dp
duqc biSt./.
NO'i nh~n:- Nhu tren;- P.TCKT;- Luu: VT.
CCNG TV co PHAN 5uAT ANHANG KHCNG NOI BAI
Cho kY ki toan 09 thang kit thuc ngay 30/9/2019
Thanh pho Ha NQi- TMng 10 narn 2019
CONG TV co PHAN SUAT AN HANG KHONG NOI BAIsan bay Quac te N¢i Bal, xa Phu Minhhuyen S6c San, Ha N¢i, Viet Nam
MVC LVC
BAa cAo TAl CHiNH CHO KY K~ ToAN 09 THANG K~T THUC NGAV 30/9/2019
Bang can dai ke toan tc;lingay 30/9/2019 2 - 3
Bao cao ket qua heat dong kinh doanh cho ky ke toan 09 tMng ket thuc ngay 30/9/2019 4
Bao cao lu'u chuyen tiEmte cho ky ke toan 09 thanq ket thuc ngay 30/9/2019 5
Thuyet minh Baa cao tai chinh cho ky ke toan 09 tMng ket thuc ngay 30/9/2019 6 - 30
1
CONG TY co PHAN SUaT AN HANG KHONG Nol BAISan bay Quae te NQi Bai, X8Phu Minh .huyen Soc San, Ha NQi, Viet Nam
BAD CAD TAl CHiNHCho ky ke toan 09 thangket thuc ngay 30/9/2019
BANG CAN DOl K~ ToANTai ngay 301912019
Dan vi ttntv VNOTAl SAN Ma ™ T~i ngay T~i ngay
50 30/9/2019 01/01/2019
A. TAl SAN NGAN H~N 100 152.303.822.082 201.464.525.939
I. Ti~n va cac khoan tU'O'ngdU'O'ng.ti~n 110 4.1 11.742.845.951 39.522.950.8251. Tit§n 111 11.742.845.951 39.522.950.825
II. £>autU' tai chinh ngeln han 120 50.000..000.000 30.000.000.0001. f)c\u tU' narn giCroEm ngay dao han 123 4.2 50.000.000.000 30.000.000.000
III. Cae khoan phal thu ngeln han 130 71.586.389.195 111.177.646.9151. Phai thu ng~n han ella khach hang 131 4.3 71.630.594.028 67.776.866.3912. Tra tnroc cho ngU'CYiban ngan han 132 4.4 88.338.426 43.921.135.8003. Phai thu ngan han khac 136 1.071.141.694 683.329.6774. Dl,l'phonq phai thu ngan han kh6 doi 137 4.5 (1.203.684.953) (1.203.684.953)
IV. Hang tim kho 140 4.6 9.584.024.385 9.850.056.5941. Hang t6n kho 141 9.584.024.385 9.850.056.594
V. Tal san ngeln han khac 150 9.390.562.551 10.913.871.6051. Chi phi tra tnro'c ngan han 151 4.10 - 300.000.0002. ThuE§GTGT dU'Q'ckhau trCr 152 4.12 9.390.562.551 10.613.871.605
B. TAl SAN oAI H~N 200 464.815.762.546 477.075.223.795
I. Cac khoan phai thu dal han 210 1.723.600.000 1.723.600.0001. Phai thu dai han khac 216 1.723.600.000 1.723.600.000
II. Tiii san cO djnh 220 452.405.325.574 458.443.141.7531. Tai san co dinh hCruhinh 221 4.7 450.922.318.362 456.616.157.268
Nguyen gia 222 555.222.267.476 574.868.205.140Gia tri hao men lOy ke 223 (104.299.949.114) (118.252.047.872)
2. Tai san co dinh v6 hinh 227 4.8 1.483.007.212 1.826.984.485Nguyen gia 228 4.998.381.818 5.103.221.818Gia tri hao men lOyke 229 (3.515.374.606) (3.276.237.333)
III. Tai san dO>dang dai h~n 240 15.545.454 1.418.181.8171. Chi phi xay dl,l'ngCo' ban do dang 242 4.9 15.545.454 1.418.181.817
IV. Tai san dai h~n khae 260 10.671.291.518 15.490.300.2251. Chi phi tra trU'cYcdai h<;ln 261 4.10 10.671.291.518 15.490.300.225
TONG CONG TAl SAN 270 617.119.584.628 678.539.749.734
cCT
N
2
CONG TY co PHAN SU~T AN HANG KHONG Nol BAISan bay Quae t~ Noi Bai, xa PM Minh .huyen S6e SO'n, Ha NOi, Vi$t Nam
sAo cAo TAl CHiNHCho ky k~ toan 09 thangk~t thuc ngay 30/9/2019
BANG CAN £)01K~ ToAN (TI~P)Tfili ngay 30/9/2019
[JO'nvi iinh: VNDNGUONVON Ma TM T~i ngay T~i ngay
56 30/9/2019 01/01/2019
A. NO'PHAI TRA 300 394.074.522.113 448.208.096.182
I. Nc;>'ngc1nhan 310 110.610.597.232 213.275.169.6011. Phai tra ngU'cYiban ngan han 311 4.11 38.398.119.220 57.246.620.3342. Thu€! va cac khoan phai nQPNha nuoc 313 4.12 2.134.337.777 2.612.331.0733. Phai tra ngU'cYilao d¢ng 314 26.460.673.137 34.637.163.6634. Chi phi phai tra ngan han 315 4.13 9.625.241.074 95.968.231.3085. Phai tra ngan han khac 319 3.987.015.248 717.677.3426. Vay va no thue tai ehinh ngan han 320 4.14 28.902.500.000 15.662.195.1057. Quy khen thU'ong, phuc IO'i 322 4.15 1.102.710.776 6.430.950.776
II. Nc;>'dai han 330 283.463.924.881 234.932.926.581
1. Vay va no thue tal ehinh dai han 338 4.14 283.463.924.881 234.932.926.581
B. VON CHUso HO'U 400 223.045.062.515 230.331.653.552
I. VOn chu sa hO>u 410 223.045.062.515':~4.16 230.331.653.552 \ 5
1. Von d~u ttr cua chu so hCPu 411 179..490.980.000 179.490.980.000- Co phieu pho thong c6 qUYEJnbieu quyef 411a 179.490. 9.80.000 179.490. 980. 000 ;NI_.2. ce phieu quy 415 (8.880.000) (8.880.000) ,)F3. LO'inhuan sau thue chua phan phoi 421 43.562.962.515 50.849.553.552 NH- LNST CPP lOy ke den cuai ky ttuoc 421a 11.373.491.551 9.418.034.461 '?I- LNST CPP ky nay 421b 32.189.470.964 41.431.519.091 -'J1I=
TONG CQNG NGUON VON 440 617.119.584.628 678.539.749.734
Tran Thanh SanTOngGiilm dOcNgay 18 tMng 10 nam 2019
Va £)(Pc HieuK~ toan trlJ'o>ng
vo Thi Thu HaNglJ'CYiI~p
3
CONG TV co PHAN SU~T AN HANG KHONG NQI sAlSan bay Qu6c t~ NOi Bai, xa Phu Minhhuyen S6c SO'n, Ha NOi, Vi$t Nam
BAocAo TAl CHiNHCho ky k~ toan 09 thanqk~t thuc ngay 30/9/2019
BAo cAo K~T QUA HOAT £lONG KINH DOANHCho ky k~ toen 09 thang k~t th"uc ngay 301912019
DO'n vi tinh: VND
Quy III Quy III Luy ke tw oau narn Luy ke tw dau narnnarn 2019 nam 2018 d~n cuol quy III o~n cuOi quy III
narn 2019 nam 2018165.622.495.059 162.900.415.626 502.686.804.129 488.142.345.2465.525.734.766 4.322.393.774 15.010.387.366 13017.115.124
160.096.760.293 158.578.021.852 487.676.416.763 475.125.230.122137.360.460.282 138.701.303.560 410.076.131.533 405.185.108.63422.736.300.011 19.876.718.292 77.600.285.230 69.940.121.4881.103.429.860 643.840.613 2.275.913.963 2.226.227.7286.940.949.670 6.221.186.566 19.142.144.286 6.276.520.6496.839.472.413 6.203.447. 786 18.978.242.124 6.203.447.7861.338.244.152 1.050.597.849 3.791.152.387 4.415.033.4455.936.216.398 5.421.168.054 17.928.455.379 17.263.778.2009.624.319.651 7.827.606.436 39.014.447.141 44.211.016.922194.985.779 716.293.034 1.226.191.563 867.149.851
3.800.000 58.080.000194.985.779 716.293.034 1.222.391.563 809.069.851
9.819.305.430 8.543.899.470 40.236.838.704 45.020.086.7731.963.929.957 1.708.779.894 8.047.367.740 9.068.433.3547.855.375.473 6.835.119.576 32.189.470.964 35.951.653.419
1.793 2.003
CHI TIEU
1. Doanh thu ban hang va djch vu2. Cac khoan giam tn) doanh thu
3. Doanh thu thuan v~ ban hang va djch vu4. Gia '..6nhang ban
5. LQ'i nhuan gQP v~ ban hang va djch vu6. Doanh thu hoat dong tal ehinh7. Chi phi tai ehinh
- Trang 66: Chi phi lai vay8. Chi phi ban hang9. Chi phi quan Iy doanh nqhiep10. LQ'i nhuan thuan tw hoat 09n9 kinh doanh 3011. Thu nhap khac 3112. Chi phfkhae 3213. LQ'i nhuan khac 4014. T6ng lQ'i nhuan k~ toan truoc thu~15. Chi phi thue Thu nhap doanh nqhiep hien hanh
16. LQ'i • n sau thu~ thu nhap doanh nghi~p17. illHjl!t~
Ma56 ™01 5.102 5.21011 5.32021 5.422 5.52325 5.626 5.7
TranPh6 TOngGiam dOcNgay 18 thang 10 nam 2019
5051 5.8
6070
Vu Thl Thu HitNgU'cYiI~p
\b,\
4
CONG TY co PHAN SUciT AN HANG KHONG Nol BAISan bay Quae te NQi Bai, xa PhD Minh .huyen Soc SO'n,Ha NQi, Vi$t Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thangket thuc ngay 30/9/2019
BAo cAo LU'U CHUY~N TI~N TECho ky ktJ toen 09 thang ket thuc ngay 301912019
CHi TIEU
£JO'nvi tinh: VND
Ma TMsO
Luy k~ tiP dau nam Luy k~ tiPdau namd~n cu6i quy III d~n cu6i quy III
nam 2019 narn 2018I. LU'U CHUYEN TII~N TCI' HO~T DONG KINH DOANH1. LQ'inhuan trooc thu~2. Dit}u chinh cho cac khoan- Khflu hao tai san c6 dinh va bat dong san dilu tU'- (U'3i)chenh lech TGHf) do dann gia lai cac khoan muc ti~nte co goc nqoai te- (Lai). tLf heat dong d~u tU'- Chi phi lai vay3. LQ'inhua n tw hoat dQng kinh doanh trU'&<:nh[Png thaydbi v6n lU'u dQng- Giam/(Tiing) cac khoan phai thu- Giarn hang t6n kho- Giarn cac khoan pha! tra- Giam chi phi tra trll'cYc- U!li ti~n vay da tra- lhu~ thu nMp doanh nghiep da nop- 1i~n chi khac cho hOat dong kinh doanhLU'uchuylm tit}n thuan tiP ho~t dQng kinh doanh
II. LlrU CHUYEN TII~N TCI' HOAT DONG DAu TU'1. 1i~n chi d€Jmua sam, XD TSCf) va 'cac TSDH khac2. 1i~n thu tLf thanh Iy, nhU'O'ng ban TSCf) & cac TSDH3. 1i~n chi cho vay, mua cac cong cu nO' cua dO'n ~ khac
4. Ti~n thu h6i cho vay, ban cac cong Cl,lnO' cua dO'n ~ khac5. Ti~n thu lai cho vay, c6 tLfC va 100inhu;fln dU'Q'c chi aLU'uchuy~n ti~n thuan tw ho~t dQng dau tU'
III. LU'U CHUYEN TlEN TCI' HOAT DONG TAl CHiNH1. 1i~n vay ngan h,;In, dai han nh~n d~Q'c2. 1i~n chi tra nO' g6c vay3. Co tLfC, lQ'i nhu;fln da tra cho chu 50> hijouLU'uchuy~n ti~n thuan tw ho~t d(lng tai chinh
LU'U CHUYEN TI EN THUAN TRONG KYTi~n va tU'O'ngdU'O'ngti~n dau ky
Anh hU'o>ngcua thay doi ty gia h6i doai quy doi ngoai te
01 5.7
02
04
0506
08091011121415 4.101720
212223
242730
33343640
50
60
61
70
40.236.838.704
30.566.108.470
(2.230.137.031)18.978.242.124
87.551.052.267886.261.501266.032.209
(8.850.515.778)5.119.008.707
(19.332.508.104)(8.647.940.949)(5.318.240.000)51.673.149.854
(84.728.931.569)1.373.529.090
(50.000.000.000)
30.000.000.0001.616.906.556
(101.738.495.923)
71.301.303.195(9.530.000.000)
(39.486.062.000)22.285.241.195
(27.780.104.874)
39.522.950.825
11.742.845.951
45.020.086.773
14.046.426.812
(146.836.789)
(1.008.823.015)6.203.447.786
64.114.301.567(10.250.506.432)
710.682.685(88.798.255.884)
244.486.364108.735.103.297(15.562.554.263)(12.236.830.833)46.956.425.501
(123.012.724.769)
1.140.823.015(1.21.871.901.754)
99 692.631.100
(46.632.447.840)53.060.183.260
(21.855.291.993)
86.799.342.379
1.989.424
64.946.039.810
Tran Than O'nT6ng Giam d6cNgay 18 (hang 10 nam 2019
va Thj Thu HaNgU'oi I~p
5
CONG TY co PHAN SUAT AN HANG KHONG NOI BAISan bay Quoc tE§NOi Bai, xa Phu Minh .huyen S6c SO'n, Ha Noi, Viet Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thangkE§tthuc ngay 30/9/2019
THUYET MINH BAo cAo TAl CHiNHCac thuyet minh nay /a b¢ phi[ln h9'P thanh va cc'inOlJ!Q'COQCo6ng thai voi Baa cao tei chinh kem thea
1. D~C DIEM HOJ?TDONG COA DOANH NGHII;P
1.1 Hinh thLPCsa hLPUvdn
Conq ty Co phan Suat an Hang khong Noi Bai (sau day goi tat ta "Conq ty") la mot doanh nqhiepdU'Q'cco phan h6a tll doanh nghi$p Nha nuoc theo Quyet dinh so 983/Q8-BGTVT nqay 15/4/2004cua Bo Giao thong Van tal, Gi~y chung nhan dang ky kinh doanh s6 0103004824 ngay 07/7/2004do S6' Ke hoach 8au tu thanh pho Ha Noi cap va cac gi~y phep thay doi sau d6 voi Ian thay d6igan nh~t la Ian 20 nqay 16/06/2018.
Ngay 16/6/2010, Conq ty chinh trurc dU'Q'ccap phep dang ky giao dich chung khoan tai Trung tamLU'u ky Chung khoan Viet Nam theo Gi~y chung nMn dang ky chung khoan so 134/201 O/GCNCPVSD. Theo d6, Cong ty da dang ky chung khoan va dU'Q'Cc~p ma Chung khoan t<;iiTrung tam LU'uky Chung khoan Viet Nam k~ tll ngay 16/6/2010 vai ten chung khoan la Co phieu Cong ty Cophan Su~t an Hang khong Noi Bai, rna chung khoan NCS.
Ngay 12/11/2015, Cong ty chfnh thuc niem yet giao dich chung khoan tren S6' Giao dich Chungkhoan Ha NOi vai ma co phieu la NCS theo Quyet dinh s6 749/Q8-SGDHN ve vi$c ch~p thu$ndang ky giao dich co phieu cu'a So' Giao dich Chung khoan Ha NOi.
V6n dieu 1$cua Cong ty theo Gi~y chung nh$n dang ky doanh nghi$p gan nhM la 179.490.980.000VND, chia thanh 17.949.098 co phan vai m$nh gia 10.000 VND/co phan. Co dong chinh cua Congty la Tong Cong ty Hang khong Viet Nam - CTCP chiem 60,17% von dieu 1$va cac co dong khacnam giCJ'39,83% v6n dieu 1$.
Cong ty c6 tn,] s6' chinh t<;iisan bay Quoc te NOi Bai, xa Phu Minh, huy$n S6c SO'n, thanh pho HaNoi.
Tong so can bo cong nhan vien cua Cong ty t<;iingay 30/9/2019 113691 ngU'ai (t<;iingay 31/12/2018113720 ngU'ai).
1.2 Linh vt,l'c kinh doanh
Cong ty kinh doanh trong linh VIlC thllc pham,
1.3 Nganh ngh~ kinh doanh
Nganh nghe kinh doanh chfnh cua Cong ty 113:
Che bien su~t an phl,JcVl,J:Hanh khach cua hang hang khong, cac chuyen bay chuyen CO';• Dich Vl,Jan u6ng khac: Cung c~p suat an va dich Vl,Jcho khach Mng trong va ngoai nganh
hang khong. Cung c~p dich Vl,Jlien quan den qua trinh san xuat, cung ung su~t an;• Buon ban do uong: Ban buon do uong c6 con va ban buon do u6ng khong c6 con;• Xu~t nh$p kha,u trq>ctiep d~ che bien su~t an; va• San xu~t cac IO<;iibanh tll bot
1.4 Chu ky san xuat, kinh doanh thong thU'Oong
Chu ky san xu~t kinh doanh thong thU'ang cua Cong ty la 12 thang.
2. CO' Sa L~P BAo cAo TAl CHiNH GllrA NII~NDO
2.1 CO' sa I~pBao cao tai chinh
Bao cao tai chinh cho ky ke toan 09 thang kef thuc ngay 30/9/2019 kem theo dU'Q'ctrlnh bay b~ngBong Viet Nam (VND), theo nguyen tac gia goc va phu hQ'p vai cac Chuan mllC Ke toan Viet Nam,Che do Ke toan doanh nghi$p Viet Nam va cac quy dinh phap Iy c6 lien quan den vi$c I$p va trlnhbay Bao cao tai chinh.
6
CONG TY co PHAN SUAT AN HANG KHONG NOI BAISan bay Ouoc te NOi Bai, xa PM Minh .hUy$n Soc SO'n, Ha NOi, Viet Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUYET MINH BAo cAo TAl CHiNH (TI~P)Cac thuy6t minh nay 113b¢ ph~n hQ'p thent: va can clU'(Ycaoc clang thai voi Baa cao tei chinh kern thea
2. CO' SO L~P BAo cAo TAl CHiNH GIO'A NII~N DQ (TIEP)
2.2 Ky k~ toan
Ky ke toan narn cua Conq ty du'oc b~t d~u tCrnqay 01 thang 01 va ket thuc van ngay 31 thanq 12narn dU'O'nglich.
Ky ke toan 09 thanq cua Conq ty duoc b~t d~u tCrnqay 01 thang 01 va ket thuc van nqay 30 thang9 nam dU'O'nglich.
3. TOM TAT cAc CHiNH sAcH KE ToAN CHU YEU
Ngay 8/8/2019, So Tal chinh da ban nann ThOng tU' so 48/2019/TT-STC ("Thong tu 48") thay theThong tU' so 228/2009/TT-STC ngay 07/12/2009 cua So Tai chinh hU'ang dan che do trich Ic;tpvasu dunq cac khoan dl,l' phOng giam gia hang ton kho, ton that cac khoan d~u tU' tai chinh, nO' phaithu kh6 doi va bao hanh san pham, Mng h6a, cong trlnh xay I~p t<;3idoanh nghi$p. Thong tU' 48 c6hi$u Il,I'c cho nam tai chinh b~t d~u vao ho~c sau ngay 01/01/2019. San Tong Giam doc da apdl,mg ThOng tU' 48 trong vi$c I$p va trinh bay Sao cao tai chinh cho ky ke toan 09 thang ket thucngay 30/912019 cua Cong ty.
Sau day la cac chinh sach ke toan chu yeu dU'O'cCong ty ap dl,lng trong vi$c I$p Sao cao tai chinhcho ky ke tOEm09 thang ket thuc ngay 30/9/2019:
3.1 Tuan thu Chu~n m,!c K~ toan va Ch~ dQK~ toan
Cong ty da tuan thu cac Chuan ml,l'CKe toan Viet Nam, Che do Ke toan doanh nghi$p Viet Nam vacac quy dinh phap Iy c6 lien quan den viec I$p va trlnh bay Sao cao tai chinh nay.
3.2 U'&c tinh k~ toan
Vi$c I$p Sao cao tai chinh tuan thu theo cac Chuan ml,l'CKe toan Viet Nam yeu c~u San Giam docphai c6 nhQ>ngU'ac tJnh va gia dinh anh hU'ang den so lieU bao cao ve cac cong nO',tai san va vi$ctrlnh bay cac khoan cong nO'va tai san tiem tang t<;3ingay I$p Sao cao tai chinh giQ>anien do cOngnhU' cac so lieU bao cao ve doanh thu va chi phi trong suot nam tai chinh. Ket qua hO<;ltdong kinhdoanh thl,l'c te c6 the khac vai cac U'ac tfnh, gia dinh d~t ra.
3.3 TI~n va cac khoan twO'ng dwO'ng ti~n
Tien va cac khoan tU'O'ng dU'O'ng tien bao gom tien m~t t<;3iquy, tiEm gui ngan hang, tien gui tietki$m, cac khoan d~u tU' ng~n h<;lnc6 thai h<;lnthu hoi kh6ng qua 03 thang ho~c cac khoan d~u tU'c6 tfnh thanh khoan cao. Cac khoan d~u tU' c6 tinh thanh khoan cao la cac khoEln c6 kha nangchuyen doi de dang th~mh cac khoan tien xac dinh va it rui fO lien quan den vi$c bien dong gia trichuyen doi cua cac khoan nay.
3.4 Cac khoan phai thu
Cae khoan phai thu dU'Q'ctrlnh bay theo gia tri ghi so cao khoan phai thu cOa khach Mng va cackhoan phai thu khac sau khi trCrdi cac khoan dl,J'phOng dU'O'cIc;tpcho cac khoan phai thu kh6 doi.
Dl,I' phong phai thu kh6 doi la gia tri dl,l' kien ton that do khach hang kh6ng thanh toan cho cackhoan phai thu t<;lingay ket thuc ky ke toEm. Dl,I' phong phai thu kh6 doi dU'O'ctrlch I$p phu hO'pvaihU'&ng dan t<;liThong tU' so 48/2019/TT-STC ngay 8/8/2019 cua So Tai ehinh.
Tang ho~c giam so duotai khoan dl,l' phong dU'O'chach toan van chi phi qUEmIy doanh nghiep trenSao cao ket qua hO<;ltdong kinh doanh.
7
CONG TY co PHAN SUAT AN HANG KHONG NOI BAISan bay Ouoc te NOi Bai, xa Phu Minh .huyen Soc SO'n, Ha NOi, Vi$t Nam
BAD CAD TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUYET MINH BAo CAD TAl CHiNH (TI~P)Cac thuyet minh m}y la bo ph~n hQ'pthenh va dm aLl'Q'CGOCGong thai voi Beo cao tei chint: kern theo
3. TOM TAT cAc CHiNH SACH KE ToAN CHU YEU (TIEP)
3.5 Hang tbn kho
Hang ton kho duoc xac dinh tren co sa gia thap hon giCPagia goc va gia tr! thuan co the thuc hiendll'Q'c.
Gia goc hang ton kho bao gom chi phi mua, chi phi che bien va cac chi phi khac de mang Mng tonkho den dung dieu kien va dla diem hien tal cua chunq. Trong tm6'ng hop cac san pham duoc sanxuat, gia goc bao gom tat ca cac chi phi nguyen vat li$u tnrc tiep, chi phi nhan cong true tiep va chiphi san xuat chung dua tren tinh hinh hoat dong binh thuonq.
Gia tri thuan co the thuc hien duoc dll'Q'c xac d!nh b~ng gia ban ll'O'Ctrnh tr0' cac chi phi ll'O'c tinhde hoan thanh san pham cung chi phi tiep fhi, ban hang va phan phoi phat sinh.
Gia g6c cua hang ton kho dll'Q'c xac d!nh theo phll'O'ng phap binh quan gia quyen theo phll'O'ngpMp kiem ke dinh kyo
OI,J' phang giam gia hang ton kho dll'Q'c trich I$p cho hang ton kho bj hll' hOng, kem pham chat, loithai, ch$m luan chuyen va trong tm6'ng hQ'pgia goc hang ton kho cao hO'n gia tri thuan co the thl,J'Chi$n dll'Q'c t;;:lingay ket thUc nien de;>ke toan phu hQ'p vO'i hU'O'ngdan t;;:liThong tU' s6 48/2019ITTSTe ngay 07/12/2009 cua So Tai chfnh.
So tang ho~c giam dl,J'phang giam gia Mng ten kho dU'Q'c h;;:lchtoan VaG gia v6n hang ban trenSao cao ket qua hO;;:ltdong kinh doanh.
3.6 Tai san c6 djnh hfru hinh va hao mon
Tai san co dinh hCl'uhinh dll'Q'c trinh bay theo nguyen gia tr0' gia tri hao man lOy ke.
Nguyen gia tai san co dinh hCl'uhinh bao gem gia mua va toan bo cac chi phi khac lien quan trl,J'ctiep den vi$c dll'a tai san vao tr;;:lngthai san sang SLfdung.
Tai san c6 dinh hCPuhinh dll'Q'c kh~u hao theo phU'O'ng pMp dU'6'ng th~ng dl,J'atren th6'i gian hCPudung ll'O'c tfnh cua tai san, phu hQ'pvO'iThong tU' so 45/20131TT-STC ngay 25/4/2013 va Thong tll'so 147/2016/TT-STC ngay 13/10/2016 cua So Tai chinh ve che dO quan Iy, SLf dung va trrch khauhao tai san c6 dinh, Cu the nhll' sau:
Nha cLfa, v$t kien trucMay moc, thiet biPhll'O'ng ti$n v$n taiThiet bi, dl,mg Cu quan Iy
Thai gian hfru dlJng wac tinh(nam)
05 - 4003- 1203-0803- 08
Cac khoan lai, 16pMt sinh khi thanh Iy tai san la cMnh I$ch giCPathu nh$p to' thanh Iy va gia tri canl;;:Iicua tai san va dll'Q'c ghi nh$h vao Sao cao ket qua hO;;:ltdong kinh doanh.
3.7 Chi phi xay dlfng do dang
Cac ta.!san dang trong qua trinh xay dl,l'ng phuc Vl,lmuc drch san xuat, cho thue, quan tri ho~c chobat ky muc dich nao khac dU'Q'cghi nh$n thea gia goc. Chi phi nay bao gom cac chi phi can thietde hlnh tMnh tal san phu hQ'p vO'Ichfnh sach ke toan cua Cong ty. Vi$c tinh kh€lu hao cua cac taisan nay dU'Q'cap dung giong nhll' vO'i cac tai san khac, b~t dau to' khi tai san a vao tr;;:lngthai sansang SLfdung.
8
CONGTV co PHAN SUAT AN HANG KHONG NOI sAlSan bay Oucc t§ Noi Bai, xa Phu Minh .huyen Soc SO'n, Ha NOi, Viet Nam
BAo cAo TAl CHiNHCho ky k~ toan 09 thangket thuc ngay 30/9/2019
THUYET MINH sAo cAo TAl CHINH (TI~P)Cac thuyet minh nay la b{) pMn hQ'Pthent: va can dU'Q'Cdoc dang thai vo! Bao cao tai chinti kern tneo
3. TOM TAT esc cHiNH SACH KE ToAN CHOYEU (TIEP)
3.8 vem chu so hwu
Von gop cus chu s& hCPu
Von gop cua chu sa hCPuduoc ghi nh$n thea SOvon thuc gop cua chu sa hCPu.
Co phitJU quy
Co phieu quy duoc ghi nhan thea gia mua va dU'O'ctrinh bay nhu mot khoan giam von chu sa huutren Sang can doi k~ toano
Co tire
c6 tire duoc ghi nhan la mot khoan phai tra VaGnqay cong bo co tuc.
Phan pho; 19';nhu~n
LO'i nhuan thuan sau thu~ thu nhap doanh nghi$p co the duoc phan ph6i cho cac co dong sau khidU'O'cDal hOi co dong thong qua va sau khi da trich I$p cac quy theo Bieu 1$Cong ty va cac quydinh cua phap lu$t Viet Nam.
Doanh thu ban hang
3.9 Doanh thu, thu nh~p khiic
Doanh thu ban hang dU'O'cxac dinh theo gia tri hO'p Iy cua cac khaan da thu hO$c 58 thu dU'O'c.Trong hau h~t cac trU'O'nghO'p doanh thu dU'O'cghi nh$n khi chuyen giao eho ngU'O'imua ph~m Ianrui ro va IO'i ich kinh te g~n lien vai quyem sa hCPuhang h6a.
Doanh thu cung cap djch v!J
Doanh thu ve cung dp dich vl,l dU'O'cghi nh$n khi ket qua eua giao dich d6 dU'O'cxac dinh motcach dang tin c$y. TrU'O'ng hO'p giao dich ve cung cap dich Vl,l lien quan d~n nhieu ky thi doanh thudU'O'cghi nh$n trong ky thea k~t qua phan cong vi$c hoan thanh vao ngay I$p Sang can doi k~toan cua ky do.
La; tilm g&i
U3i tien giii dU'O'cghi nh$n tren cO'sa don Uch, dU'O'cxac dinh tren 56 dU' cac tai khaan tien giii valai suat ap dyng.
3.10 Gia viln hang ban
Gia von hang ban va cung cap dich Vl,l la tong chi phi phat sinh cua thanh pham, dich Vl,l ban ratrong ky theo nguyen t~c phu hO'p vai doanh thu. Cac khoan chi phi vU'O'ttren mLfC binh thU'O'ngcua hang ton kho dU'O'cghi nh$n ngay VaGgia v6n hang ban.
3.11 Chi phi ban himg va chi phi quan Iy doanh nghi~p
Chi phi ban hang phan anh cac chi phi thl,l'c te pMt sinh trong qua trinh ban san pham, cung capdich VI,J,bao gam cac chi phi quang cao, cham s6c khach hang, phi nhU'c;mgquyen khai thac ...
Chi phi quan 1'1'doanh nghi$p pMn anh cac chi phi quan Iy chung cua doanh nghi$p gom cac chiphi ve IU'O'ngnhan vien be>ph$n quan Iy doanh nghi$p; Sao hiem x§ hoi, bao hiem y te, kinh phicong doan, chi phi trang phl,lc cua nhan vien quan 1'1'doanh nghi$p; Chi phi v$t li$u van phOng,cong Cl,l lao dong, khElU hao TSCB dung cho quan Iy doanh nghi$p; Dich Vl,l mua ngoai (di$n,nU'ac, di~n tho,?i, fax, ...) va cac chi phi b~ng tien kMc.
9
CONG TY co PHAN SUAT AN HANG KHONG NOI sAlSan bay Qu6c te NOi Bai, xa PhU Minh .huyen S6c SO'n, Ha Noi, Viet Nam
sAo cAo TAl CHiNHCho ky ke tOEIn09 thanqket thuc ngay 30/9/2019
THUYET MINH sAo cAo TAl CHiNH (TI~P)Cac thuytJtrninh nay la bQph~n hQ'pthenh va dn dooc aoc a6ng thai vo! Baa cao tsi chinh kern thea
3. TOM TAT cAc CHiNH SACH KE ToAN CHUYEU (TIEP)
3.12 Ngo~i t~
Conq ty ap dl,mg xU>Iy chenh lech ty gia theo hU'ang dan cua Chuan mire Ke toan Viet Nam so 10(VAS 10) "Anh hU'(Yng cua viec thay doi ty gia h6i doal" va Thong tU' 200/2014/TT-BTC ngay22/12/2014 cua BO Tai chfnh "Huonq dan che do ke tOEIndoanh nqhiep". Theo do, cac giao dichphat sinh bEing nqoai t$ duo'c chuyen doi theo ty gia tai ngay phat sinh giao dich.
T<;Iinqay ket thuc ky ke toan nam. cac khoan rnuc tien t$ c6 g6c ngo<;lit$ dU'O'cdanh gia l<;Iitheo tygia giao dich thl,l'c te t<;lingay cLla Bang can d6i ke toan theo nguyen t~c:
• Cac khoan ml,JCtien t$ c6 g6c ngo<;lit$ dU'O'cphan 10<;lila tai san la ty gia mua ngo<;lit$ cLlangan hang thU'O'ngm<;linO'idoanh nghi$p thU'O'ngxuyen c6 giao dich;
• Cac khoan ml,JCtien t$ c6 g6c ngo<;lit$ dU'O'cpMn 10<;lila nO' phai tra la ty gia ban ngo<;lit$ cLlangan hang thU'O'ngm<;linO'idoanh nghi$p thU'O'ngxuyen c6 giao dich.
Tat ca cac khoan cMnh I$ch ty gia philt sinh dU'O'cghi nh$n VaG Bao cao ket qua hO<;ltdong kinhdoanh.
3.13 Chi phi di yay
Chi phi di vay lien quan trl,l'c tiep den vi$C mua, dau tU' xay dl,l'ng ho$c san xuat nhCmg tai san canmot thO'i gian tU'O'ngd6i dai de hoan thanh dU'a VaGsU>dl,Jng ho~c kinh doanh dU'O'cv6n h6a VaGnguyen gia tai san cho den khi tai san d6 dU'O'cdU'a VaGsU>dl,Jngho~c kinh doanh. Cac khoim thunh$p phat sinh tLYvi$c dau tU' t<;lmthO'i cac khoan vay dU'O'c ghi giam nguyen gia tai san c6 lienquan.
Tat ca cac chi phi lai vay khac dU'O'cghi nh$n VaGBao cao ket qua hO<;ltdong kinh doanh khi phatsinh.
3.14 Lai cO' bim tr€mc6 phi~u
Lai cO' ban tren co phieu dU'O'ctfnh bEing cach chia IO'i nhu$n sau thue cLla Cong ty sau khi trfchquy khen thU'ang, phuc IO'icho tong s6 blnh quan s6 co phieu pho thong IU'u hanh trong ky, khongbao g6m s6 co phieu dU'O'cCong ty mua l<;liva gil) lam co phieu ngan quy.
3.15 Lai suy giam tren c6 phi~u
Lai suy giam tren co phieu dU'O'ctinh bEing cach chia IO'inhu$n sau thue cLla Cong ty sau khi trlchquy khen thU'ang, phuc 19'icho tong s6 binh quan s6 co phieu pho thong IU'u hanh trong ky va tongso co phieu pho thong dl,l' kien dU'O'cphat hanh them, khong baa g6m so co phieu dU'O'cCong tymua l<;Iiva gil) lam co phieu ngan quy.
3.16 Thu~
Thu~ thu nh~p doanh nghi~p hi~n hanh
Tai san thue thu nh$p va thue thu nh$p phili nop cho nam hi$n hanh va cac nam tmac dU'O'cxacdinh bEing s6 tien dl,l' kien dU'O'cthu h6i hO$c phai nop cho cO' quan thue, dl,l'a tren cac mLYCthuesuat va cac lu$t thue c6 hi$u Il,I'Cden ngay ket thuc ky ke toano Trang ky, Cong ty c6 nghia Vl,Jnopthue thu nhap doanh nghi$p (thue "TNDN") vai thue SU<3tb~ng 20% IO'i nhu$n thu dU'O'ctLYtat cacac hO<;ltdong kinh doanh.
Cac bao cao thue cLla Cong ty S8 chiu Sl,l'kiem tra cLla cO' quan thue. Do vi$c ap dl,Jng lu$t va cacquy dinh ve thue d6i vai nhieu 10<;ligiao dich khac nhau c6 the dU'O'c giai thich theo nhieu cachkhac nhau, dan den s6 thue dU'O'ctrinh bay tren Bao cao tai chinh gil)a niEmdo co the bi thay doitheo quyet dinh cuoi cung cLla cO'quan thue.
10
CONG TY co PHAN SUAT AN HANG KHONG NOI sAl BAo cAo TAl cHiNHSan bay Qu6c t~ NQi Bai, X8 Phu Minh' Cho ky k~ toan 09 thanqhUY$nSoc San, Ha NOi, Viet Nam k~t thuc ngay 30/9/2019
THUYET MINH BAo cAo TAl CHINH (TI~P)Cac thuy~t minh nay /a b¢ phi[In hQ'p thent: va dn GU'Q'CGOCGang tMi voi Baa cao tai chinh kern thea
3. TOM TAT cAc CHiNH sAcH K~ ToAN CHOY~U (TI~P)
3.16 Thu~ (ti~p)
Thu~ gia tr] gia tang
Thu~ gia tri gia tang cua cac hang hoa va dich VI,Jdo COng ty cung cap theo cac mLPCthue nhusau:
• Hang hoa, dich VI,Jcung cap cho cac chuyen bay qu6c t~ 0%• Hang hoa, dich VI,Jcung cap cho cac chuyen bay qu6c noi 10%• Cac dich VI,Jkhac 10%
Cae lo~i thue khac
Cac leal thu~ khac dll'O'c ap dl,Jngtheo cac luat thue hlen hanh tal Viet Nam.
3.17 Cong c...tal ehinh
Cong c{J te! chinh - Ghi nh~n ban dllu va trinh bay
Tal san tal ehinh
Theo ThOng tu 210/2009ffi-STC ("ThOng tll' 210"), tal san tai chinh duoc phan IO<;limot each phuhO'p, cho ml,Jcdrch thuyet minh trong cac Sao cao tai chinh giCi'a nien do, thanh tai san tai chinhdll'O'c ghi nh~n theo gia tri hO'p 1'1 thOng qua Sao cao ket qua hO<;ltdong kinh doanh, cac khoan chovay va phai thu, cac khoan dau tll' giCi'den ngay dao h,;m va tai san tai chinh san sang de ban.COng ty quyet dinh phan IO<;licac tai san tai chfnh nay t<;lithai diem ghi nh~n Ian dau.
T<;lithai diem ghi nh~n Ian dau, tai san tai chinh dll'O'c xac dinh theo nguyen gia cong vcYichi phigiao dich tntc tiep lien quan d~n vi$c pMt hanh
Cac tai san tai chinh cua COng ty bao gam tien va cac khoan tien gLl'i ngan h<;ln,cac khoan pMi thukhach hang va phai thu khac, cac khoan cho vay, cac cOng CI,Jtai chinh dU'O'cniem yet va khOngdll'O'Cniem yet va cac cOng CI,Jtai chfnh phai sinh.
NQ'phai tra tai ehinh
NO'phai tra tai chfnh theo ph<;lmvi cua ThOng tll' 210, cho ml,lc dich thuyet minh trong cac Sao caotai chfnh giCi'anien do, dll'O'c phan IO<;lil<;limot cach phu hO'p thanh cac nO' phai tra tai chinh oll'O'cghi nh~n thOng qua Sao cao ket qua hO<;ltd¢ng kinh doanh, va cac khoan nO' phai tra tai chinhdll'O'c xac dinh theo gia tri phan booCOng ty xac dinh vi$c phan IO<;licac nO'phai tra tai chinh t<;lithaidiem ghi nh~n Ian dau.
Tat ca nO'phai tra tai chinh dll'O'c ghi nh$n ban dau theo nguyen gia cong vcYicac chi phi giao djchtn,J'ctiep lien quan den vi$c pMt Mnh.
NO' phai tra tai chinh cua COng ty bao gam cac khoan phai tra ngll'ai ban va cac khoan pMi trakhac, nO'va vay va cac cOng CI,Jtai chfnh phai sinh.
Gia tri sau ghi nh~n 11mdau
Hi$n t<;likhOng co yeu cau xac dinh l<;ligia tri cua cac cOng CI,Jtai chinh sau ghi nh~n ban dau.
Bu triP cac cong c{J till chinh
Cac tai san tai chfnh va nO' phai tra tai chfnh dll'O'c bu tn) va gia tri thuan se dll'O'c trjnh bay trenSao cao tai chinh giCi'anien do neu, va chi neu, dan vi c6 quyen hO'p phap thi hanh vi$c bu trLPcackhoan da ghi nh$n nay va co y dinh bu tr!) tren Co' sa thu~ln. ho~c thu dll'O'c cac tai san va thanhtoan nO'phai tra dong thai.
G.)1iA
11
CONGTV co PHAN SUAT AN HANG KHONG NOI BAISan bay Qu6c te NOiBai, xa PM Minh .huy$nS6c SO'n,Ha NOi,Vi$t Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUV~T MINH BAo cAo TAl CHiNH (TI~P)Cac thuyet rninh nay la b(! ph?n hQ'p lhanh va c.§n (JU'Q'c(JQC(J8ng th&i voi Baa cao tst chfnh kern thea
4. THONG TIN BO SUNG CHO CHi TIEU TRiNH sAv TREN SANG CAN DOl K~ ToAN
4.1 Ti~n va cac khoan tlJ'O'ngdlJ'O'ngti~n
T;;ti ngay T;;ti ngay30/9/2019 01/01/2019
VND VND
Tien mat 31.817.000 31.520.000Tieln gui nqan hang khonq ky han 11.711.028.951 39.491.430.825
CQng 11.742.845.951 39.522.950.825
4.2 D~u tlJ' nam gifr d€!nngay dao han
T~i ngay T~i ngay30/9/2019 01/01/2019
VND VND
Ngan hang TMCP Vi$t Nam Thinh VlJ'Q'ng 40.000.000.000Nqan hang TMCP Cong Thuonq Vi$t Nam 10.000.000.000Cong ty tai chinh TNHH MTV Ngan hang Viet Nam
30.000.000.000Thjnh VlJ'Q'ng
50.000.000.000 30.000.000.000 IiI(
4.3 PMi thu ng~n han cua khach hang 3T;;tingay T;;ti ngay ~30/9/2019 0110112019 .
VND VND
Phai thu t(l' cac ben lien quan 31.278.543.824 29.349.205.491T6ng Conq ty Hang khong Viet Nam - CTCP 29.563.126.856 27.791.726.316Conq ty C6 phan Hang khong Jetstar Pacific 417.866.020 784.730.983Cong ty CP Dich \i\l Hang khong San bay NOiBai 58.448.234Cong ty TNHH MTV Suat an Hang khong Vi$t Nam 566.200.000 298.500.000Cong ty TNHH MTV Dich \i\l M~t oat San bay Vi$t Nam 549.865.624Cong ty Bay Dich \i\l Hang khong 123.037.090 474.248.192
Cae khoan phai thu ben th(P ba 40.352.050.204 38.427.660.900Korean Air 11.247.000.247 7.371.930.556Asiana Airlines 5.630.320.702 3.869.808.181Cong ty C6 ph~n Hang khong VietJet 4.576.898.650Nipppon Airways 2.651.964.362 2.636.131.015Aeroflot Russian Inti Airlines - SU 4.508.516.759 3.886.916.509Emirates - EK 4.308.841.583 3.288.749.901China Airlines Limited 3.980.594.678 1.412.320.560Cac khach hang khac 8.024.811.873 11.384.905.528
CQng 71.630.594.028 67.776.866.391
12
CONGTV co PHAN SUAT AN HANG KHONG NOI BAISan bay Ouoc t~ NOi Bai, xa Phu Minh .huyen S6c San, Ha NOi, Viet Nam
sAo cAo TAl CHiNHCho ky k~ toan 09 thangk~t thuc ngay 30/9/2019
THUY!:T MINH BAo cAo TAl CHiNH (TI~P)Cac thlJyet rninh nay la bo ph?n hQ'p tMnh va c~n cJU'Q'CcJQCcJ6ng thai voi Baa cao (8i chfnh kern thea
4. THONG TIN BO SUNG CHO CHi TIEU TRiNH sAv TREN BANG CAN £)01KE ToAN (TIEP)
4.4 Tra truoc cho ngU'ai ban ng~n han
T~i ngay T~i ngay30/9/2019 01/01/2019
VND VND
Tra truoc cho ben th(l' ba 88.338.426 43.921.135.800Conq ty CP Qu6c te Bao Thach 26.264.000.000C6ng ty CP Cong nghiep tanh HU'ng Tr! 9.604.000.000Cac nha cung cap khac 88.338.426 8.053.135.800
CQng 88.338.426 43.921.135.800
4.5 DI! phong phal thu ng~n han kh6 doi
T~i ngay T~i ngay30/9/2019 01/01/2019
VND VND
Conq ty Co phan Hang khong Bong DU'ang 1.203.684.953 1.203.684.953
CQng 1.203.684.953 1.203.684.953
yNK~
Day la khoan phai thu Ban Giarn doc danh gia khonq c6 kha nang thu hoi va da thuc hien trfch I$pdl! phOng 100% cac narn truce theo quy dinh tal Thong tU' 228/20091TT-BTC ngay 07/12/2009.
4.6 Himg t6n kho
T~i ngay T~i ngay30/9/2()19 01101/2019
VND VND-------Nguyen lieu, v$t lieuChi phi san xuat kinh doanh do dang
7.883.091.5471.700.932.838
8.369.841.4411.480.215.153
CQng 9.584.024.385 9.850.056.594
13
CONG TV co PHAN SUAT AN HANG KHONG NQI BAISan bay Qu6c te NOi Bai, xa Phu Minhhuyen S6c San, Ha NOi, Viet Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thanq ket thuc ngay 30/9/2019
THUVET MINH BAo cAo TAl CHINH (TI~P)Cac thuy&t minh nay fa b¢ ph?n hop thent, va c~n OU'Q'COQCoong thai vo! Baa cao te! chinh kern thea
4. THONG TIN BO SUNG CHO CHi TIEU TRiNH BAv TREN BANG CAN DOl KE ToAN (TIEP)
4.7 Tal san c6 dinh hii'u hinh
Khoan rnuc Nha ewa, May moe, PhlJ'O'ng ti~n Thi~t b], d",ngv~t ki~n true thiM b! v~n tal cu quan Iy C(>ng
VND VND VND VND VND
NGUVEN GIAT<;1ingay 01/01/2019 189.553.566.695 245.598.465.903 84.828.617.757 54.887.554.785 574.868.205.140Mua sam 689.999.999 22.487.727.272 2.110.863.636 25.288.590.907Thanh Iy, nhlYQ'ng ban (23.840.219.027) (7.789.668 245) (13.304.641.299) (44.934.528.571)
Tc;ti ngay 30/9/2019 165.713.347.668 238.498.797.657 107.316.345.029 43.693.777.122 555.222.267.476
HAO MON LOV KET<;1ingay 01/01/2019 25.393.781.661 25.591.606.764 41.531.015.974 25.735.643.473 118.252.047.872Khau hao 3.107.125.269 16.956.361.421 5.823.084.678 4.335.559.829 30.222.131.197Thanh Iy, nhu-onq ban (23.840.219.027) (7.775.897.424) (12.558.113.504) (44. 174.229. 955}
Tc;ti ngay 30/9/2019 4.660.687.903 34.772.070.761 47.354.100.652 17.513.089.798 104.299.949.114
GIA TR! CON L~I
Tc;ti ngay 01/01/2019 164.159.785.034 220.006.859 ..139 43.297.601.783 29.151.911.312 456.616.157.268
Tc;ti ngay 30/9/2019 161.052.659.765 203.726.726.896 59.962.244.377 26.180.687.324 450.922.318.362
T<;1ingay 30/9/2019, nguyen qia tai san c6 dinh hQ>uhinh het khau hao nhunq van con SLf dl,lng la 44.856.571.402 VNO (tai ngay 31/12/2018 la30.366.038.148 VNO).
Toan bo may m6c thiet b] thuoc dl,l' an "Co' sa che bien suat an hang khonq NOi Bai" va quyen tai san, lQ'i ich phat sinh, cac khoan bao hiE§m,lQ'i thethU'O'ngm~i va cac khoan thanh toan khac pMt sinh tLPDl,I' an da dU'Q'Cthe ch~p theo hQ'p d6ng s6 68/2017/H£)CV£)ATLlNHCT144-NCS ngay 13 tMng 6nam 2017 vai Ngan hang TMCP Cong thU'O'ngVi$t Nam - CN £)6ng Anh nhU' trinh bay t~i Thuyet minh s6 4.13 "Vay va nQ'thue tai chlnh dai h~n".
14
CONG TY co PHAN SUAT AN HANG KHONG NOI sAlSan bay Quoc te NOi Bai, xa Phu Minh .huyen Soc SO'n, Ha Noi, Viet Nam
sAo cAo TAl cHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUY~TMINH sAo cAo TAl CHiNH (TI~P)Cac thuytJt rninh nay fa bt) phfJn h9'P tMnh va clm oU'Q'cdoc o6ng thai voi Baa cao tei chinh kern thea
Tal san c6 djnh v6 hinh
Khoan muc Phit., m~mmay tinh CQng
VNo VNoNGUYENGIAT<;:Iinqay 01/01/2019 5.103.221.818 5.103.221.818Giam khac (104.840.000) (104.840.000)
T9i ngay 30/9/2019 4.998.381.818 4.998.381.818
HAO MaN LOy Kt:T<;:Iingay 01/01/2019 3276.237.333 3.276.237,333Khau hao 343,977,273 343.977,273Giarn khac (104.840.000) (104,840,000)
T~i ngay 30/9/2019 3.515.374.606 3.515.374.606
GIA TRI CON L~IT~i ngay 01/01/2019 1.826.984.485 1.826.984.485T~i ngay 30/9/2019 1.483.007.212 1.483.007.212
T<;Iingay 30/9/2019, nguyen qia tai san co dinh va hlnh het khau hao nhu:ng van con SLr dunq 1132.705.200.000 VND (t<;:linqay 31/12/2018 1132.705,200,000 VND).
4.9 Chi phi xay dlfng co ban dO.dang
T~ingay T~i ngay30/9/2019 01/01/2019
VNo VNo
Mua sam tai san co dinh 15,545.454 1.418,181,817
CQng 15.545.454 1.418.181.8174.10 Chi phi tra truoc
T~i ngay T~i ngay30/9/2019 01/01/2019
VNo VNo
Ng~n han 300.000.000Chi phi bao hiern 300.000,000
CQng 300.000.000
oai han 15.490.300.225Chi phi thiet b], CCDC cho phan b6 10.671,291,518 15.490.300.225
CQng 10.671.291.518 15.490.300.225
'II
I.
15
CONG TV co PHAN SUAT AN HANG KHONG NOI BAISan bay Quac te N(li Bai, xa Phu Minh .huy$n S6c SO'n, Ha N(li, Vi$t Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUV~T MINH BAo cso TAl CHiNH (TI~P)Cac thuy~tminn nay fa b¢ ph~n hQ'Pthanh va can dooc dec aong thOivoi Baa cao tsi chinh kern thea
4. THONG TIN B6 SUNG CHO CHi TIEU TRiNH BAv TREN BANG CAN £)01KE ToAN (TIEP)
4.11 Phai tra ngU'Ooiban ng~n han
T~i ngay T~i ngay30/9/2019 01/01/2019
VND VND
525.406.647 1.047.305.709317.220.262 305.414.945
6.056.600 430013.000202.129.785 311.877.764
37.872.712.573 56.199.314.6251.431.581.900 4.374.110.6002.663.666.823 2.882.621.9812.842.150.930 3.311.035.3003.187.212.150 14.144.243.000441.003.000 3.414.062.000
27.307097.770 28.073.241.744
38.398.119.220 57.246.620.334 ~."
)'S}
Phai tra ben lien quanConq ty ce phan DV Hang khong San bay NOi BaiConq ty TNHH MTV Dich V1,J mat dat san bay VNCTCP Giao nhan hang h6a Nasco
Phai tra ngu'tYiban ben th(PbaConq ty TNHH Tlurc pharn Cao capCong ty TNHH Hoang t.ccCong ty TNHH Thien SO'nConq ty TNHH Thu'o nq rnai va 8au TU' Ha ThanhConq ty TNHH ph6ng chay chua chay Van XuanCac nha cung cap khac
CQng
16
CONG TV CO PHAN SUAT AN HANG KHONG NOI BAISan bay Ouoc te NQiHaL Xc3 PhDMinhhuyen S6c San, Ha Noi, Viet Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thang ket thuc nqay 30/9/2019
THUVET MINH BAo cAo TAl cHiNH GILrA NII~N£>9 (TI~P)Cac thuyet rninh nay la bo phi)n hQ'p thanh va cc1nGlJ'Q'CGOCGong thai voi Baa cso fa; chinh gifra nien 66 kern thea
4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAv TREN BANG CAN £>01 KE ToAN (TIEP)
4.12 Thu~va cac khoan khac phal nQP, phai thu Nha nU'ac
T<;li ngay 01/01/2019 Trong ky Tal ngay 30/912019VND VND VND
56 dU' Tang Hoan/khau trLP 56 dU'--------~~~----------------------~~ --------~~~--------------Thue GTGT du'oc khau tnr 10.613.871.605 27.287.338.862 28.510.647.916 9.390.562.551
Phal thu PMi n9P Phcii n9P Phal thu Phciin9P
Thue gia tri gia tang dau raThue thu nhap doanh nqhiepThue thu nhap ca nhanCac loai thue khacCac khoan phi, Ie phi
1.996.280.253616.050.820
28.510.647.916 28.510.647.9168.047.367.740 8.647.940.9492.643.324.290 2.520.744.377374.161.364 374.161.364
3.000.000 3.000.000
1.395.707.044738.630.733
C9n9 2.612.331.073 39.578.501.310 40.056.494.606 2.134.337.777
17
CONG TV co PHAN suar AN HANG KHONG NQI sAlSan bay Ouoc te N·OiBai, xa Phu Minhhuy$n Soc SO'n, Ha NOi, Vi$t Nam
sAo cAo TAl CHiNHCho ky ke toan 09 thangket thuc ngay 30/9/2019
THUVETMINH sAo cAo TAl CHiNH (TI~P)Cac thuy~tminh nay la b{)ph~n hop thent: va dn OU'Q'COQCo6ng thOivoi Baa cao te! chinh kem thea
4. THONG TIN ao SUNG CHO CHi TIEU TRiNH sAv TREN SANG CAN DOl KE ToAN (TIEP)
4.13 Chi phi phai tra ng~n han
T~i ngay T~i ngay30/9/2019 01/01/2019
VND VND
Chi phf phai tra dl,l' an 6.711.532.329 94.819.096.581Chi phf lai vay phai tra 354.265.980Chi phf phai tra khac 2.913.708.745 794.868.747
CQng 9.625.241.074 95.968.231.308
(i) Day 113khoan chi phi xay dl,l'ng dl,l' an "CO' sa che bien suat an hang khong Noi Bai" chua duo'cquyet toan, Conq ty thuc hien trlch truce chi phi xay dl,l'ng Dl,I' an dua tren CO' sa cac hop dongda ky, khai 1U'Q'ngda thuc hi$n nhU'ng chua hoan thanh cac thu tuc quyet toano
4.14 Vay va nQ'thue tai ehinh
T.,I ngay Tang Glam T.,i ngay01/01/2019 trong nam trong nam 30/912019
VND VND VND VND
250.595.121.686 108.934.835.607 47.163.532.412 312.366.424.881Ben th(l' ba
~Ngan hang TMCP COngThU'O'ng250.595.121.686 n071.608.090 32.300.304.895 295.366:424.881VI$t Nam - CN £lOngAnh (i) ..
..,Vayng§n hl;ln 15.662.195.105 22.770.304.895 9.530.000.000 28.902.500.000
~Vaydai han 234.932.926.581 54.301.303.195 22. 770.304.895 266.463.924.881 ~
Ngan hang TMCP £lau tU' & Phat31.863.227.517 14.863.227.517 17.000.000.000tril!n VN - CN Gia Lam
Vay tMu chi (iO 14.863.227.517 14.863.227517Vay dai han (iii) 17.000. 000. 000 17 000. 000. 000
CQng 250.595.121.686 108.934.835.607 47.163.532.412 312.366.424.881
(i) Cong ty da ky hQ'p dong tin dl,mg so 68/2017/HDCVDATLlNHCT144-NCS ngay 13 thang 6 nam2017 vCYiNgan hang TMCP Cong thU'O'ngVi$t Nam - CN Dong Anh vCYih<;lnmUG 330.000.000.000VND, thO'i h<;lnvay tai da la 120 tMng.
Lai suM ella hQ'pd6ng:
• Lai suat 7,5%/nam dU'Q'cap dl,mg trong 12 thang d~u tien ke tLi ngay giai ngan d~u tien;• Sau 12 thang lai suat dU'Q'cap dl,mg 113lai suat huy dong tiet ki$m ca nhan VND ky h<;ln12
thang tra lai sau + 1,8%/nam;• Lai vay dU'Q'cthanh toan 3 thangll~n, ky thanh toan lai d~u tien 113ngay 25/9/2017.
18
CONG TY co PHAN SUAT AN HANG KHONG NOI BAISan bay Quoc te NOiBai, xa Phu Minh .huyen S6c SO'n,Ha Noi, Viet Nam
BAa cAo TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUY~T MINH BAa cAo TAl CHiNH (TI~P)Cac thuyet minh nay la bo ph~n hc;rpttienn va can owc ooc oong thoi voi Baa cao tai chfnh kern thea
4. THONG TIN BO SUNG CHO CHi TIEU TRiNH BAy TREN SANG CAN £)01K~ ToAN (TI~P)
4.14 Vay va nQ'thue tai chinh (ti~p)
Tai san th~ chap
• May moe thiet b] hlnh thanh tCr dl,l' an d~1Utll' theo hop dong the chap so 27/2017-H£)TCMMTB/NHCCT144-NCS ngay 12 thang 6 narn 2017 v&i gia tri tarn tfnh261.640.751.959 VND;
• Ouyen tai san, IO'iich phat sinh, cac khoan bao hi~m, IO'ithe thll'O'ngrnai va cac khoan thanhtoan khac phat sinh tLrDu an d~1Utu "CO'sa che bien suat an hang khong Noi Bai - Giai doanI" theo hop dong the chap so 28/2017-H£)TCMMTB/NHCCT144-NCSnqay 12 tMng 6 narn2017 v&i gia tri tarn tlnh ta 477.349.160.000VND.
Thai gian an han goc cua khoan vay dll'Q'cxac dinh la 24 thang k~ tLrngay tiep theo cua ngay giaingan dau tien. Trang vong nam (05) ngay lam vi$c sau "ngay cuoi cung cua Thai gian An h~n",Ben cho vay se Ic;'lpva thong bao lich tra nO'goc xac dinh so dll' nO'goc phai thanh toan tLrngkyoNO'goc se dll'O'cthanh toan trong ba mll'O'ihai (32) ky lien tiep tren CO'sa ky han 03 tMng VaGngay trung v6'i ngay thanh toan lai tll'O'ngting.
(ii) HO'p dong thau chi v6'i Ngan hang TMCP £)au tll' va Phat trien Viet Nam so01/2019/11885722/H£) ngay 21/3/2019 v&i h~n mtic 30.000.000.000 VND de b6 sung von Ill'udong phl,lcVl,lho~t dong san xuat kinh doanh.
Lai suat: 6,5%/nam va dll'O'cdieu chTnh03 thang.Jlanb~ng lai suat tiet kiem VND dan Cll' tra sau kyhan 03 thang cua BIDV t~i thai diem dieu chTnhcong bien do 1,5%.
(iii) Cong ty da ky hO'pdong tin dl,Jngso 01/2019/11885722/H£)TD ngay 28/01/2019 v6'i ngan hangTMCP £)au tll' va Phat tri~n Viet Nam - Chi nMnh Gia Lam v&i h~n muc vay toi da:17.000.000.000VND d~ dau tll' xe nang suat an len may bay c6 he thong bao quan I~nh.Thai h~nvay 60 thang. NO'goc dll'O'cthanh toan trong 16 ky (03 thang 1 Ian).
Lai suat: 7,5%/nam trong 12 thang dau tien tLr ngay giai ngan, sau d6 ap dl,lng lai suat tiet kiemVND dan Cll' tra sau ky h~n 12 thang cong bien do 2%; Lai suat vay dll'O'cdieu chTnh06 tMng/lan.
Cong ty SLP dl,lngtai san hlnh thanh sau von vay d~ dam bao cho khoan vay.
4.15 Quy khen thlJ'tYng, phuc lQ'i
T~i ngay T~i ngay30/9/2019 01/01/2019
___________ V_N_D V~N~D~
Quy khen thll'ang phuc IO'iQuy thll'ang Ban £)ieu hanh Cong ty
1.102.710.776 6.130.950.776300.000.000
1.102.710.776 6.430.950.776
19
CONG TV co PHANSUATANHANGKHONGNQIBAISan bay Qu6c t~ NQi Bai, X8 Phu Minhhuyen Soc San, Ha NQi, Viet Nam
BAo cAo TAl CHiNHCho ky k~ toan 09 thanq k~t thuc nqay 30/9/2019
THUY~TMINHBAo cAo TAl CHiNH(TI~P)Cac thuyet tninh nay la be)ph;JJnhQ'pthanh va dn OU'Q'COOC o6ng thai voi BaG cao tei chtnh kern thea
4. THONGTINB6 SUNGCHOCHiTIEUTRiNHBAv TRENBANGcAN £)61K~ ToAN (TI~P)
4.16 Vbn chu sa hffu
4.16.1Bimg doi chieu bien di)ng von chu sOt hCPu
NQidung
Vbn dau tU' cuachu sa hffu C6 phieu quy
VND VND--------------------------------
LNST crura pMnphbi CQngVND VND
59.145.831.294 238.627.931.294
58.087.763 182 58.087.763.182(11.719.408.537) (11.719.408.637)(46.665.346.000) (46.665.346.000)
(62.450.833) (62.450.833)(3.000.000.000) (3.000.000.000)(300 000.000) (300.000.000)
(4.636.835.455) (4.636.835.455)
50.849.553.551 230.331.653.551
50.849.553.551 230.331.653.551
40 236.838.704 40.236.838.704(8.047.367.740) (8.047.367.740)
10.000.000 10.000.000(39.486.062.000) (39.486.062.000)
43.562.962.515 223.045.062.515
T~i ngay 01/01/2018 179.490.980.000 (8.880.000)
L9'i nhuan k~ toan tnroc thueThue TNDN phai nQPChia co ttrc narn 2017 (ii)Quy khen thU'cYngHBQT, BKS, BBH 2017 (ii)Trfch thU'cYnghoan thanh k~ hoach narn 2017 (ii)T<;3mtrfch quy thU'cYngBan Bi~u hanh 2018 (iii)Quy khen thU'cYng, Quy phuc 19'i narn 2018 (iii)
T~i ngay 31/1212018
T~i ngay 01/01/2019
179.490.980.000 (8.880.000)----------------
(8.880.000)179.490.980.000
L9'i nhuan k~ toan truoc thueThu~ TNDN phai nQPHoan trich thU'cYngban di~u hanh narn 2018Chia co tuc nam 2018
T~i ngay 30/9/2019 179.490.980.000 (8.880.000)
20
CONG TV CO PHAN SUAT AN HANG KHONG NOI BAISan bay Quae te Noi Bai, xa Phu Minh .huyen S6e Son, Ha NQi, Vi$t Nam
BAo cAo TAl CHiNHCho kyke toEm09 thanq ket thuc ngay 30/9/2019
THUVETMINHBAo cAo TAl CHiNH (TI~P)Cac thuyt;! minh nay fa bo phijn hQ'pthanh va dn OI.l'()'C OOC oong thai voi Baa cao tai chinh kern thea
4.16 vbn chu sa hfru (ti~p)
4. THONGTIN BO SUNGCHOCHi TIEUTRiNH BAv TRENBANG CANDOl KE ToAN (TIEP)
4.16.2Chi tiet von dIm tir eua ehu s(YhCPu
Ten c6 dong Thea Giay ch(Png nh~nDKDN
T6ng Cong ty Hang khong Vi$t Nam - CTCPConq ty TNHH MTV DV HK SB Tan Son NhiltConq ty TNHH MTV Suat an HK Viet NamCac e6 dong khacce phieu quy
1.000 VND %
108.006.070 60,1718.002.945 10,033.060.150 1,7050.421.815 28,09
CQng 179.490.980
u -~/ _ ~'.. ,.,....,\\
100
56 v6n da gop
T~i ngay 30/9/2019 T~i ngay 01/01/2019
1.000 VND % 1.000 VND %
108.006.070 60,17 108.006.070 60,1718.001.000 10,03 18.001.000 10,033.060.150 1,70 3.060.150 1,7050.414.880 28,09 50.414.880 28,09
8.880 0,01 8.880 0,01
179.490.980 100 179.490.980 100
21
CONG TY co PHAN SUAT AN HANG KHONG NOI BAISan bay Quac te Noi Bai, X8Phu Minh .huyenS6c SO'n,Ha Noi, Viet Nam
sAo cAo TAl CHiNHGllrA NII~N£)0Cho ky ke toan 09 thangket thuc ngay 30/9/2019
THUYJ::TMINH BAo cAo TAl CHiNH (TI~P)Cac thuyetminh nay la bQpMn hop thanh va c§n aooc doc d6ng thOivo! BaD CaD tai chfnh kem theo
4. THONG TIN so SUNG CHO CHi TIEU TRiNH sAy TREN SANG CAN D61 KE ToAN (TIEP)
4.13 V6n chu sa hCPu(ti~p)
4.16.3Co phitw
T~i ngay T~i ngay30/9/2019 01/01/2019COphi~u COphi~u
17.970.057 17.970.05717949098 17.949.09817.949.098 17.949.098
888 888888 888
17.948.210 17.948.21017.948.210 17.948.210
10.000 10.000
se IU'O'ngco phieu dang ky phat hanhse IU'O'ngco phieu da ban ra cong chunq- C6 phifJu pM thOngse IU'O'ngco phieu dU'O'cmua Iai- Co phieu pho thongse IU'O'ngco phieu dang luu hanh- Co phifJu phO thong
M$nh gia co phieu (VNO/c6 phieu)4.16.4Lai co ban tren co phitw va fai suy giam tren co phitw
Luy kl! t(J'da u Luy k~ t(J'da unarn d~n cu6i nam d~n cu6i
quy III nam 2019 quy III nam 2018
VNDccVND
LO'inhuc;.nsau thue thu nhc;.pdoanh nghi$pTrich quy khen thU'&ng phUc IO'is6 co phieu ph6 thOngbinh quan lU'uMnh trong ky
32.189.470.963 35.951.653.419
17.948.210 17.948.210
Lai cO'ban tren cO phi~u (EPS) 1.793 2.003
Ghi chu: Hi$n t<;li,Cong ty chU'aco ke hO<;lchphat hanh them co phieu nen lai suy giam tren cophieu b~ng v&i lai CO' ban tren co phieu.
4.17 Cac khoan mt.Jcngoai Sang can d6i k~ toan
T~i ngay30/9/2019
T~i ngay01/01/2019
1. Ngo~i t$ cac lo~i- USD 13.953,14 4.968,33
22
CONG TV co PHAN SUAT AN HANG KHONG NOI BAISan bay Qu6c te NOiBai, xa Phu Minh .huyen Soc SO'n,Ha NOi,Vi$t Nam
BAo cAo TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUVET MINH BAo cAo TAl CHiNH (TI~P)Cec thuy{;t minh nay /a b¢ phi[ln hgp ttient: va dn aU'()'eage aong thrYivoi Beo 0130 tei ehinh kern theo
5. THONGTIN BO SUNG CHO CHi TIEU TRiNH BAv TREN BAo cAo KET QUA HO~T £l¢NG KINH DOANH
5.1 Doanh thu ban himg va djch VI.J
Quy III Quy III LOy k~ tt:P dli u nam LOy k~ tt:P dau namnarn 2019 narn 2018 d~n cuot quy III d~n cu6i quy III
narn 2019 nam 2018VND VND VND VND
Doanh thu cung cap suat an 129.516.444.391 125.246.869.118 396.744.941.515 381.561.170.625Doanh thu cung cap dich Vl,J 35.840.211.122 37.318.152.781 105.142.945.976 105.427.599.075Doanh thu khac 265.839.546 335.393.727 798.916.638 1.153.575.546
Cqng 165.622.49.5.059 162.900.415.626 502.686.804.129 488.142.345.246
5.2 Cac khoan giam trw doanh thu
Quy III Quy III LOy k~ tt:P dli u nam LOy k~ tt:P dliu narnnarn 2019 narn 2018 d~n cu6i quy III d~n cu6i quy III
nam 2019 narn 2018VND VND VND VND
Chiet khau thuo nq mai 5.525.734.766 4.322.393.774 15.010.387.366 13.017.115.124
Cqng 5.525.734.766 4.322.393.774 15.010.387.366 13.017.115.124
23
CONG TY co PHAN SUAT AN HANG KHONG NQI BAISan bay Qu6c t~ NOi Bai, X8 Phu Minhhuy$n S6c SO'n, Ha NOi, Vi$t Nam
BAD CAD TA' CHiNHCho ky k~ toarr 09 thanqk~t thuc ngay 30/9/2019
THUYET M'NH BAo cAo TAl CHiNH (T'~P)Cac thuyet minb nay fa bo ph;[Jn hQ'p thent: va cJn GlJ'Q'cGQcGong thai vo! Baa cao tei chint: kern thea
5. THONGTIN BO SUNG CHO CHi TIEU TRfNH BAy TREN BAo CAD KET QUA HO~T DQNG KINH DOANH (TIEP)
5.3 Gia vbn hang ban
Quyll' Quyll'Luy ki! tw dil u nam Luy k~ tw dil u nam
narn 2019 narn 2018 di!n cuol quy "' di!n cu6i quy "'nam 2019 nam 2018
VND VND VND VND
Gia \.6ncung cap suat an 110.693.853.505 112.342.924.694 332.280.780.760 326.968.014.477Gia \.6ncung cap dich VI) 26.666.606.777 26.358.378.866 77.795.350.773 78.217.094.157
CQng 137.360.460.282 138.701.303.560 410.076.131.533 405.185.108.634
5.4 Doanh thu hoat dQng tai chinh
Quy III Quyll'Luy ki! tw dilu narn Luy ki! tw dilu narn
narn 2019 narn 2018 di!n cu6i quy "' d~n cu6i quy "'narn 2019 narn 2018
VND VND VND VND
Lai tien gCPi,tien cho vay 958.705.165 247.995.644 1.616.906.556 1.008.823.015Lai chenh lech ty qia 144.724.695 395.844 969 659.007407 1.217404.713
CQng 1.103.429.860 643.840.613 2.275.913.963 2.226.227.728
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CONG TV co PHAN SUAT AN HANG KHONG NQI BAISan bay Qu6c t~ NOi Bai, xa Phd Minhhuyen S6c San, Ha NOi, Viet Nam
BAo cAo TAl CHiNHCho ky k~ toan 09 thanqk~t thuc nqay 30/9/2019
THUVET MINH BAo cAo TAl cHfNH (TI~P)Cac thUYfil minh nay 113bQph~n hQ'p thenh va elm aU'Q'CaOGa6ng thai vai Bao cao tei ehfnh kem theo
5. THONG TIN BO SUNG CHO CHi TIEU TRiNH BAv TREN BAo cAo KET QuA HO~T DQNG KINH DOANH (TIEP)
5.5 Chi phi tal chinh
Quy III Quy III LOy k~ tiP d~u narn LOy k~ tiP d~u namnarn 2019 narn 2018 d~n cu6i quy· III d~n cu6i quy III
nam 2019 narn 2018VND VND VND VND
LElitien vay 6.839.472.413 6.203.447.786 18.978.242.124 6.203.447.786US chenh I$ch ty gia 69.671.725 83.419.300Chi phi tal chinh khac 31.805.532 17.738.780 80.482.862 73.072.863
CQng 6.940.949.670 6.221.186.566 19.142.144.286 6.276.520.649
5.6 Chi phi ban hang
Quy III Quy III LOy k~ tiP d~u nam LOy k~ tiP d~u narnnarn 2019 nam 2018 d~n cu6i quy III d~n cu6i quy III
narn 2019 narn 2018VND VND VND VND
Chi phi cham s6c khach hanq, che tht), chao hang 1.127.044.152 545.022.849 3.104.827.387 2.953.508.445Phi nhuonq quyen khai thac 211.200.000 505.575.000 686.325.000 1.461.525.000
CQng 1.338.244.152 1.050.597.849 3.791.152.387 4.415.033.445
25
CONG TV co PHANSUATAN HANGKHONGNOI sAlSan bay Ouoc te N¢i Bai, xa Phu Minhhuyen Soc SO'n,Ha NQi,Viet Nam
sAo cAo TAl CHiNHCho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUVETMINHsAo cAo TAl CHINH(TI~P)Cac thuytJtminh nay 1£1b¢ ph~n hqp thanh va dn oWc doc o6ng thOivoi Beo cao tai chfnh kem theo
5. THONGTIN ao SUNGCHOCHi TIEUTRiNH sAv TRENBAa cAo KETQuA HO~TDONG KINHDOANH(TIEP)
5.7 Chi phi quan Iy doanh nghi~p
Quy III Quy'"LOy ke UPdau narn LOy ke tw dau narn
narn 2019 nam 2018 den cuol quy III den cu6i quy IIInarn 2019 nam 2018
VND VND VND VND
2.862.904.687 3.083.950.698 8.973.994.041 9.242.154.16290.332.300 105.589.500 307.928.200 303.891.20066.300.000 12.363.636 125.335.949 16..909.090
1.165.972.613 779.721.049 3.505.621.583 2.618.948.3061102.176.207 112.484.813 238.122.055 190.460.753
1.648.530.591 1.327.058.358 4.777.453.551 4.891.414.689
5.936.216.398 5.421.168.054 17.928.455.379 17.263.778.200
Chi phi nhan \lien quan IyChi phi \.$t li$u van phOngChi phi dunq cu do dung van ph6ngChi phi khau hao tai sanChi phi dich VI,l mua nqoaiChi phi khac b~ng tiEmkhac
CQng
5.8 Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh
Thue thu nhap doanh nghi$p (TNON) hien hanh phai tra dU'Q'Cxac dinh dua tren thu nh<flptfnh thue cua ky hi$n t<;li.Thu nh$p tinh thue kMc v&i thu nh$pdU'Q'cbaa cao trong Bao cao ket qua san xuat kinh daanh vi thu nh$p tinh thue kh6ng baa gam cac khoan ml,lCthu nh$p chiu thue hay chi phi dU'Q'ckhflutrLi'cho ml,lc dfch tinh thue trong ky khac, kh6ng bao gam cac khoan ml,lCkh6ng phai chiu thue hay kh6ng dU'Q'ckhau trLi'cho ml,lCdfch tinh thue va cOngkh6ng baa gam cac khoan thu nh$p dU'Q'cmien thue va cac khoan chuyen 10ky trU'&c.Thue TNON hi$n hanh phai tra cua C6ng ty dU'Q'ctinh theo thuesuat da ban hanh den ngay ket thuc ky ke toano
26
~\ ... \ ~. ..... ~-;,....; -- -~-
CONG TV co PHAN SUAT AN HANG KHONG NQI BAISan bay Ouoc te NOi Bai, xa Phu Minhhuyen Soc San, Ha Noi, Viet Nam
BAo cAo TAl CHiNHGho ky ke toan 09 thanqket thuc ngay 30/9/2019
THUV~TMINH BAo cAo TAl CHiNH (TI~P)Cac thuy~tminh nay /a bf) ph?n hQ'pthanh va elm OIJ'Q'C aoc oang thai vai Beo cao tet chinh kern theo
5. THONGTIN BO SUNG CHO CHi TIEU TRiNH BAv TREN BAo cAo K~T QUA HO~TDQNG KINH DOANH (TIt:P)
5.8 Chi phi thue thu nhap doanh nghi~p hi~n hanh (ti~p)
DU'6'iday la doi chieu giCrachi phi thue thu nhap doanh nqhiep cua Conq ty va lai theo so lieu tren Bao cao ket qua heat dong kinh doanh.
LOy k~ tiJ> dau narn LOy k~ tiJ> dau narnd~n cubi quy III d~n cubi quy III
nam 2019 narn 2018VNO VNO----------------
40.236.838.704 45.020.086.773
322.079.996
322.079.996322.079.996
LQ'i nhuan k~ toan truoc thu~
Di~u chinh cac khoan tang lQ'i nhu~n
cac khoan cnent: lijch vinh vienChi phi khonq duoc khau tnr (kh6ng hop 1$)
LQ'i nhuan sau di~u chinh
Thu nh~p tinh thu~ lJ'61c tinh trong kyThue suat (%)
40.236.838.704 45.342.166.769
40.236.838.70420%
45.342.166.76920%
Thu~ TNON lJ'61c tinh trong kyCP thu~ TNONhi~n hanh lJ'61c tinh
8.047.367.740 9.068.433.354
8.047.367.740 9.068.433.354
27
h·..c , _ ~ ... /011
CONG TV co PHANSUATAN HANGKHONGNOI sAlSan bay Qu6c tE§NOiBai, xa Phu Minh .huyen S6c SO'n,Ha NOt,Viet Nam
sAo cAo TAl CHiNHCho ky ke toan 09 tMngket thuc ngay 30/9/2019
THUV~TMINHsAo cAo TAl CHiNH (TI~P).Cac thuy§t minh nay la be')ph{!n h9'P thent: va cAn OU'Q'COQCoong thai voi BaD CaDtal chinh kern theo
5. THONGTIN so SUNGCHOCHi TIEUTRiNH sAv TREN sAo cAo K~T QuA HO~T £lQNGKINHDOANH (TI~P)
5.9 Chi phi san xuat kinh doanh theo y~u t6
Chi phi nhan conqChi phi nguyen li$u, V<;it lieuChi phi khau hao tai san c6 djnhChi phi dich VI,l mua nqoaiChi phi khac bang tien
Quy III Quy III Luy k~ tll' d~u nam Luy kil tll' d~u nam
narn 2019 nam 2018 diln cu6i quy III diln cuoi quy IIInam 2019 nam 2018
VND VND VND VND
36.059.829.378 36.391.755.110 112.169.801.932 113.510.430.84572.695.859.470 72.497.918.405 216.614.283.056 218.556.933.60810.219.918.316 7.043.173.057 30.566.108.470 14.046.426.81210.893.131.443 9.168.758.388 27.978.088.967 29.027.239.21214.657.460.125 19.975.013.815 44.688.174.560 51.256.556.307
144.526.198.732 145.076.618.775 432.016.456.985 426.397.586.784CQng
6. THONGTIN KHAc
6.1 Nghi~p vI.!va s6 dU'vai cac ben lien quan
Cac ben duoc coi 18lien quan neu mot ben co kha nang ki~m scat hoac co anh hU'cYngdang k~ v&i ben kia trong viec ra quyet djnh d6i v&i cac chinh sachva ho~tdong.
Theo d6, ben lien quan cua Cong ty la Tong Cong ty Hang Khong Viet Nam CTCP - Cong ty m~ (VNA) va cac cong ty trong cung VNA, cac co dong, cacthanh vien trong Ban Giam d6c, HOidong Quan trj va Ban Ki~m soat eua Cong ty.
Giao djch vai cae ben lien quanTrang ky, Cong ty da co cac giao djch sau v&i ca.cben lien quan:
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10\ -J.... __ ..I ,""'J,/
CONG TY co PHAN SUAT AN HANG KHONG NQI sAlSan bay Qu6c t~ N(li Bai, X3 Phu Minhhuy$n S6c SO'n, Ha Noi, Vi$t Nam
BAa cAo TAl cHiNHCho ky k~ toan 09 thanqk~t thuc ngay 30/9/2019
THUY~T MINH sAocAo TAl cHiNH (TI~P)Cac thuy§t rninh nay la bQphijn hQ'p tnenn va cBn (fU'Q'Cdoc (f6ng tnoi voi Baa cao fai chinh kern thea
6. THONG TIN KHAc (TI~P)
6.1 Nghi~p VI;J va 56 dU' vai cac ben lien quan (ti~p)
Ban himgQuy III Quy III LOy k~ tl» d~ u na m LOy k~ t(P d~ u na m
narn 2019 narn 2018 d~n cuol quy III d~n cu6i quy IIInarn 2019 narn 2018
VND VND VND VND
T6ng Cong ty Hang kh6ng Viet Nam - CTCP 93.838.615.261 84.563.946.137 276.496,123.549 258.090.376.654Trang 66 chiet kMu (3. 000. 000. 0.0.0.) (2.40.0..0.0.0. GOO) (8.40.0.. 000. 00.0.) (7.200. 0.00..0.0.0.)Chi nhanh Cong ty CP HK Jetstar Pacific Airlines 651.115.300 1.120.766.544 2.411.515.550 3.234.623.230Conq ty Bay Dich VI,l Hang khonq - VASCO 366.633.410 515.906.240 1.376.818.430 1.719.080.180Conq ty TNHH MTV Suat an Hang Khong Viet Nam 800.590.908 337.790.908 2.474.272.724 530.818.180Conq ty CP Djch VI,l Hang khonq san bay N(li Bai - Nasco 126.644.273 249.766.954Viags eN N¢i Bai 756.126.560 1.369.246.960
CQng 93.539.725.712 84.138.409.829 275.977.744.167 256.374.898.244
MuahimgQuy III Quy III LOy k~ ttF d~u narn LOy k~ t(P d~u narn
nam 2019 nam 2018 d~n cu6i quy III d~n cuol quy IIInam 2019 nam 2018
VND VND VND VND
Cong ty CP Djch VI,l Hang khong San bay N¢i Bai 865.852.986 826.718.305 2.577.768.031 2.489.224.254Cong ty CP Dich VI,l Hang h6a N¢i Bai 10.753.071 60.270.506Cong ty C6 ph~n Giao nhi;ln Hang h6a NASCO 125.014.060 199.460.080 501.165.200 903.574.780Cong ty TNHH MTV Dich VI,l M~t dat 16.808.800 16.737.600 116.360.800 47.344.800San bay Vi$t Nam - Chi nhanh N(li Bai
CQng 1.018.428.917 1.042.915.985 3.255.564.537 3.440.143.834
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CONG TY CO PHAN 5uAT AN HANG KHONG NQI BAISan bay Ouoc te NOi Bai, xa PM Minhhuyen S6e SO'n, Ha NOi, Vi$t Nam
BAa cAo TAl cHiNHCho ky ke toan 09 thangket thuc ngay 30/9/2019
THUYET MINH BAa cAo TAl cHiNH (TI~P)Cac thuytHminh nay /a b¢ ph~n ho'Ptnenn va cAnGIJ'Q'C GOC d6ng th&i voi Beo cao tai chinh kern theo
6. THONGTIN KHAc (TIEP)
6.1 Nghi~p VI,I va s6 dlJ'vai cac ben lien quan (ti~p)
Thu nh~p cue H¢i dong Quan tri, Ban Kiem soat va Ban Gietn doe
LOy k~ ti:P dau narnd~n cu6i quy III
narn 2019VND
LOy k~ ti:P dau narndiln cu6i quy III
narn 2018VND
Thu nhap cua Ban Giarn d6c 2.127.335.013 1.303.309.143
CQng56 dU'vai cac ben lien quan
2.127.335.013 1.303.309.143
Chi tiet xem tai cac thuyet minh sau:• Thuyet minh s6 4.2 "Phai thu ngah han cua khach hang";• Thuyet minh s6 4.9 "Phai tra ngU'CYiban ngan han".
6.3 Cac sl:" ki~n phat sinh sau ngay k~t thuc ky k~ toan
.An quan trQng nao xay ra sau ngay ket thuc nien dO ke toan can phai dieu chTnh hoi;\c cong b6 trong Bao cao tai chfnh eua Cong ty cho ky....----".,..._,·-.r et thuc ngay 30/9/2019.
va Thi Thu HaNglJ'OoiI~p
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