BAO CAO TAI CHiNH 9 THANG DAU CUA NAM TAI CHINH

KET THUC NGAY 31 THANG 12 NAM 2017

CONG TY CO PHAN GEMADEPT

LONG TY Co PHAN GEMADEPT

MIX LUC

1. Myc lye

Trang

1

2. Bao cao dm Ban TEIng Giant dOc 2 - 4

3. Bao cao kiem toan d(ic lap 5

4. Bing can doi ke toan tai ngay 30 thing 9 nam 2017 6 - 9

5. Bao cao ket qui hoat dOng kinh doanh 9 thing dAu ctia nam tai chinh ket 'attic ngay 31 thing 12 nam 2017 10

6. Bao cao Itru chuyen tien to 9 thang dAu cda nam tai chinh ket tittle ngay 31 thing 12 nam 2017 11 - 12

7. Bin thuyet minh Bao cao tai chinh 9 thing din cita nam tai chinh ket Chic ngay 31 thing 12 nam 2017 13 - 49

8. Phu luc 50

***********************

1

CONG TY CO PHAN GEMADEPT

BAO CAO CUA BAN TONG GIAM DOC

Ban TOng Giam dac Cong ty Co phin Gemadept (sau day g9i tit la "Cong ty") trinh bay bao cao cua minh ding vai Bao cao tai chinh 9 thing diu cua nam tai chinh ket thfic ngay 31 thang 12 nam 2017.

Khai quit ve Cong ty COng ty Co Rhin Gemadept hog Ong theo Giiy chfrng nhan. dang 1c)% doanh nghiep s6 0301116791, dang kj, lin dau ngay 01 thang 11 nam 1993 va clang kj, thay doi Ian alit 22 ngay 15 thang 11 nam 2017 do Sa Ke hoach va DAu tu TP. 1-16 Chi Minh cap.

Tru s& hog dOng - Dia chi : 6 Le Thanh Ton, Phuoing Ben Nghe, Quan 1, TP. 1-16 Chi Minh, Viet Nam. - Dien thoai : (84-28) 38 236 236 - Fax : (84-28) 38 235 236

COng ty kien dinh vai chitin Itrgc phat trien cac nganh nghe kinh doanh cot loi ben canh viec tien hanh da dang hoa nganh nghe mot cach có ch9n loc. Cac linh vuc kinh doanh cua Cong ty bao khai thac cang, logistics, trong rimg va bit dOng sin. • Khai thac cang: Khai thac he thong cang trai d9c tir Bic chi Nam, tai cac thanh ph6 lOn va cac

vimg kinh to trong diem: ,cang Phtrac Long, cang Nam Hai, cang Nam Hai Dinh Vii, cang Nam Dinh va, cang Dung Quat, cang Binh Ducrng, Nam Hai ICD; Dau tu vao du an cang ntrac sau Gemalink Cai Mep va cang Gemadept Hoa Sen;

• Logistics: Trung tam phan phOi; Van tai container chuyen tuyen; Van tai hang sieu truing sieu tr9ng; Van tai da plurcrng th6c; Quan 15, tau va thuyen vien; Dai ly giao nhan; Ga hang hOa hang khong,...;

• Tr6ng rung: Tr6ng, cham s6c, khai thac, the bien cay cao su va cay cong nghiep tai Campuchia; • Bit Ong san: Xay dung va khai thac cac trung tam thuang mai, khach san, cao 6c van phong

cac thanh ph6 lan tai Viet Nam va khu vuc Dong Duang bao du an Khu phtic h9p Saigon Gem va du an Khu phirc h9p tai Vieng Chan — Lao.

H9i sling plan tri va Ban dieu }faith, coin IS, Cac thanh vien HOi d8ng quan tri va Ban dieu hanh, quan 1j, cua C8ng ty trong kS, va cho den thoi diem lap bao cao nay bao

HC)i Ang quan 14 H9 ten Chirc vu Ong Do Van Nhan Chu tich

Ong Chu Dirc Khang PhO Chu tich

Ong DO Van Minh

Thanh vien Ong Pham 1-16ng Hai

Thanh vien Ong va Ninh

Thanh vien Ba Nguyen Minh Nguyet

Thanh vien Ba Bui Thi Thu Huang Thanh vien

Ong Pham Tien Tinh

Thanh vien Ong Phan Thanh Lec Thanh vien

Ong Bolat Duisenov Thanh vien

2

Ong D6 Van Minh Ong Chu Dire Khang Ong Pham Qu6c Long Ong Nguyen Thanh Binh Ong Tran Quang Tien

Ring Giam dec Pho -rang Giam d6c Ph6 T6ng Giam d6c Pho T6ng Giam doe Pho Ring Giam d6c

agimiftt )44984

)NG TY NHIEM OiN VA Tli

1 & C

T.PN

CONG TY CO PHAN GEMADEPT BAD cAo CUA BAN TONG G1AM DOC (tiep thee)

Ban kiem soot Ho ten

Chtk vu

Ong Ltru Ttro•ng Giai

Twang ban Ba Vu Thi Hoing Bac Thanh vien

Ong Iran Mc Thuen Thanh vien

BA Phan Cam Ly Thanh vien

Ban Tjng Clam doc Ho ten

Chtic vu

Dai dien theo phap It4t Ngtrol dai din theo phap luet cua Con$ ty trong IcSt va cho den died diem lap bac) cao nay la Ong D6 Van Minh — Tong Giam d6c Cong ty (bo nhie'm ngay 02 thing 4 nam 2007).

Kie'm town vier' Cong ty TNHH Kiem toast va Ttr van A&C da duqc chi dinh kiem toan Bao cao tai chinh 9 thing dau cua nam tai chinh ket thuc ngay 31 thing 12 nam 2017 cita C8ng ty.

Tract' nhiOn cila Ban TOng Giam dtic Ban Tong Gam d6c chin trach nhiOm rep Bao cao tai chinh phan anh trung thirc va hqp tinh hinh tai chinh, ket qua hoat dOng kinh doanh va Itru chuyen tien to cua Cong ty trong k5/. Trong viOc lap Bao cao tai chinh nay, Ban Tong Giam d6c phai:

• ChQn Itra cac chinh sach ke toan thich hqp va ap dung cac chinh sach nay mgt each nhat quan;

• Thirc hien cac xet loan va cac ix& tinh mOt cach hqp 15, va then trog;

• Neu 65 cac chuan mkrc ke Wan al) dung cho Cong ty c6 dtrqc tuan alit hay khong va tat ca cac sai lech trong yeu de throe trinh bay va giai thich trong Bao cao tai chinh;

• Lap Bao cao tai chinh teen co sa hoat d6ng lien We biz truing hqp khong the cho rang Cong ty se tiep tuc hoat dOng lien tuc;

• Thiet rep va thkrc hiOn hO th6ng kiem soat not be mgt each hiru hieu nham han the rui ro CO sai sot trong you do gian len hoec nham Ian trong viOc lap va trinh bay Bao cao tai chinh.

Ban Ring Giam d6c dam bao cac se ke toan thich hop dtrqc Itru gifr day du de phan anh tinh hinh tai chinh cua Cong ty vii mire d6 chinh xac hqp 15, tai bat 1(5, thai diem nao va cac s6 sach ke toan tuan th8 che d6 ke toan Ai) dung. Ban Ring Giam doe ding chiu trach nhiOm quart 15, cac tai san ctia Cong ty va do do da thi,rc hiOn cac bin phap thich hqp a ngan chin va Oat hiOn cac hinh vi gian len va cac vi

pham khac.

Ban Tong Giam d6c cam ket da tuan thu cac yeti eau neu teen trong viOc rep Bao cap tai chinh.

Thay Tong Gam d6c, 111091

0 GONG TY CO PHAN

* GEMADE

CONG TY C5 PHAN GEMADEPT BAO CAO CI:JA BAN TONG GIAM DOC (ti6p theo)

Phe duy4 Ban can tai chinh Ban TOng Gam doc phe duyet Bao cao tai chinh dinh kern. Bao cao tai chinh da phan anh trung thtrc va hop 1y tinh hinh tai chinh cua C6ng ty tai th6i diem ngay 30 thang 9 nam 2017, ding nhu ket qua host dOng kinh doanh va tinh hinh luu chuy'en tien to 9 thang dAu c6a nam tai chinh ket th6c ngay 31 thing 12 nam 2017, phi' h9p v6i cac Chuan muc ice toan Viet Nam, Che d6 Ke Wan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh.

Tong Giam din

Ngay 05 thang 12 nam 2017

;6'

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BAO CAO MEM TOAN DOC LAP

Kfnh eiri: CAC CO DONG, HO DONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN GEMADEPT

Ching Col da kiem toan Bao cao tai chinh kern theo cua C6ng ty Co phan Gemadept (sau day pi tat la "Cong ty"), dugc lap ngay 28 thang 11, nam 2017, tar trang 06 den trang 50, bao gom Bang can dOi toan ngay 30 than 9 nam 2017, BA° cao ket qua hoot Ong kinh doanh, Bao cao luu chuyen tien to 9 thang dau cua nam tai chfnh ket th6c ngay 31 thang 12 nam 2017 va Ban thuyet minh Bat) cao tai chfnh.

Trach.nhiem ciia Ban Tang Guam doc Ban Tong Giam d6c Cong. ty chju trach nhiem ye viec lap va trinh bay trung glum va NT 1St Bao cao tai chinh cua Cong ty theo cac Chufin mkrc Ke toan Viet Nam, Che d0 Ke toan doanh nghiep Viet Nam va cac quy djnh phap 1St co lien quan den viec lap va trinh bay Bao cao tai chinh va chju trach nhiem ve kiem soar n8i 1)8 ma Ban TOng Gam d6c )(at djnh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh khong co sai sot trQng yeu do gian Ian hoac nham

Track nhiem ciia Kiem twin vien Trach nhiem cua chung toi la dua ray kien ve Bao cao tai chinh dira tren ket qua circa cuic krem toan. Chang toi da tien hanh kiem toan theo cac Chuan mkrc Kiem toan Viet Nam. Cac chuan mkrc nay yeu cau chung toi tuan th6 chuan mkrc va cac quy djnh ve dao dizc nghe nghiep, lap ke hooch va thkrc hien cu6c kiem toan a dot ducrc sv dam bao hcrp1S1 ye viec lieu Bao cao tai chfnh cua C8ng ty co con sai sot trQng yeti hay khong.

Cong viec kiem toan bao gOtn thkrc hien cac this tpc nham thu thap cac bang chOng kiem toan ve cac so lieu va thuyet minh tren BA° cao tai chinh. Cac th6 tuc kiem toan &Km Iva churl dkra tren xet doan cua kiem toan vien, bao gom danh gia nii ro co sai sot frog yeu trong Bao cao tai chit-1h do gian Ian hoac nharn,lan. thkrc hien danh gia cac ro nay, kiem toan vien da xem xet kiem soat n8i b8 Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh trung thkrc, hqp 1St nham thiet ke cac th6 tic kiem toan phi NT yeti tinh hinh thi,rc te, tuy nhien khonF nham muc dich dua ray kien ye hieu qua cfra kiem soat n6i '30 ctia Cling ty. Ong viec kiem toan ding bao gom danh gia tinh thich hcrp cua cac chinh sach ke toan ducic dp dung va tinh hcrp 1St cfra cac tr6c tinh ke toan al Ban Ttng Giam d6c cling nhu danh gia viec trinh bay tong the Bao cao tai chinh.

Ching toi tin Wang rang cac bang chi:mg kiem toan ma chung toi da thu th'ap duvc la day di va thich hop lam co sa cho y kien kiem toan cua chung toi.

Y kien cua Kiem Wan vien Theo S kien cua chting toi, Bao cao tai chfnh da phan anh trung thvc va hcrp 1St, tren cac khia canh trQng yeu tinh hinh tai chinh cfla Citing ty CO phan Gemadept tai ngay 30 thang 9 nam 2017, ding nhu ket qua hoat Ong kinh doanh va tinh hinh ltru chuyen tien to 9 thang dau ctia nam tai chinh ket th6c ngay 31 thang 12 nam 2017, phi hcrp v6i cac Chuan mkrc Ke toan Viet Nam, Che d0 Ke toan doanh nghiep Viet Nam va cac quy djnh phip ly co lien quan den viec lap va trinh bay Bao cao tai chinh.

CONG TY TRiC m Htfu H

KIEV 1-0AN VA ILI

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Nguyen Hang Yen - Kiem roan vier' So Gay CNDKHN min: 0099-2013-008-1 SO Gay CNDKHN kiem wan: 0088-2013-008-1

TP. HO Chi Minh, ngay 05 thang 12 nam 2017

Lj Q ng Ghim doc

5 BAKER TILLY INTERNATIONAL

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, QuAn 1, TP. He Chi Minh, Viet Nam

BAO CAO TAI CHINH 9 thing clau cua nam tai chinh ket thiic ngay 31 thing 12 nam 2017

BANG CAN DOI KE TOAN Tai ngay 30 thing 9 ram 2017

CHI TIEU

MA so

Thuyet minh SO cuOi ky

Don vi tinh: VND

SO dAu nam

A - TAI SAN NGAN HINN 100 994.511.261.157 987.085.043.870

I. Tien vi cac khoin twang &rang tien 110 V.1 138.517.702.736 74.289.026.051

1. Tien 111 137.017.702.736 69.289.026.051

2. Cac khoan tucmg throng tien 112 1.500.000.000 5.000.000.000

11. Diu fir tai chinh ngin han 120 63.986.360.528 51.066.047.075

1. Chang khaki kinh doanh 121 V.2a 140.694.265.680 142.758.654.627

2. Du phang giam gia chUng khoan kinh doanh 122 V.2a (76.707.905.152) (91.692.607.552)

3. DAu to nam gia den ngay dao han 123

III. Cic khoin phii thu ngin han 130 779.881.995.523 837.634.755.419

1. Phai thu ngan han cua khach hang 131 V.3 291.770.623.709 348.219.640.981

2. Tra tnrot cho nguOi ban ngin han 132 V.4 59.150.411.804 55.482.460.054

3. Phai thu not bQ ngin han 133

4. Phai thu theo tien ke hoach h9p ding xay dkmg 134

5. Phai thu ye cho vay ngin han 135 V.5 104.730.000.000 68.730.000.000

6. Phai thu ngAn han khac 136 V.6a 478.443.280.042 375.421.507.100

7. Du phong phai thu ngin han kho dOi 137 V.7 (154.212.320.032) (10.218.852.716)

8. Tai san thieu chi )(Cr 1y 139

IV. Hang ton kho 140 26.179.756 13.810.146.877

1. Hang ten kho 141 V.8 26.179.756 13.810.146.877

2. Du phang giam gia hang ten kho 149

V. Ili san ngin hpn khic 150 12.099.022.614 10.285.068.448

1. Chi phi tra truck ngin han 151 V.9a 790.379.705 2.580.391.384

2. Thue gia tri gia tang du is khan trir 152 2.825.249.535

3. Thue va cac khoan khac phai thu Nha ntrac 153 V.17 11.308.642.909 4.879.427.529

4. Giao dich mua ban tai trai phi6u Chinh pha 154

5. Tai san ngan han khac 155

CC CH

M TC

A

Bcio cat, nay phai clupc cloc citng voi Ban thuye't minh Bao ccio tai chinh 6

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thdnh Ton, PhuOng Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam

BAO CAO TAI CHINH

9 thing dau cua nim tai chfnh Vet thilc ngay 31 thing 12 ram 2017 Bang can dOi ke toin (tiep theo)

CHI TIEU MA s6

Thuyet minh SO cutii ky SO diu ram

B- TAI SAN DAI HAN 200 5.329.968.137.316 5.463.595.653.155

I. Cic khoin phii thu dai han 210 37.005.000.000 44.670.643.300

1. Phai thu dai han cua khach hang 211

2. Ira tnrac cho ngtred ban dai han 212

3. Von kinh doanh o don vi truc thu6c 213

4. Phai thu n6i b6 dai han 214

5. Phai thu ve cho vay dai han 215

6. Phai thu dai han khic 216 V.6b 37.005.000.000 44.670.643.300

7. Du phong phai thu dai han Idle) dai 219

II. TM sin ceo dinh 220 190.800.254.450 356.963.553.027

I. TM sin co dinh huu hinh 221 V.10 110.304.829.615 304.806.601.077

Nguyen gici 222 326.543.341.493 686.472.984.744

Gia tri hao mon lay ke 223 (216.238.511.878) (381.666.383.667)

2. Tai san co dinh thud' tai chfnh 224 V.11 68.894.766.798 49.233.149.725

Nguyen gia 225 92.987.286.021 61.557.635.228

Gia tri hao mon lay ke 226 (24.092.519.223) (12.324.485.503)

3. Tai san co dinh vei hinh 227 V.12 11.600.658.037 2.923.802.225

Nguyen gia 228 21.027.746.542 11.479.612.753

Gici trj hao mon lay a 229 (9.427.088.505) (8.555.810.528)

III. Bit dOng sin du to 230

- Nguyen gia 231

- Gia tri hao mon Iuy ke 232

IV. Tai sin der dang dii han 240 53.004.871.973 46.730.544.421

I. Chi phi san xuAt, kinh doanh der dang dai han 241

2. Chi phi xay dung co ban do dang 242 V.13 53.004.871.973 46.730.544.421

V. Diu to tai chfnh dhi han 250 5.018.226.067.529 4.980.570.959.459

1. Dau tu vao Ong ty con 251 V.2b 3.607.909.063.178 3.483.957.013.178

2. Dau to vao cong ty lien doanh, lien ket 252 V.2b 1.541.627.495.376 1.528.031.495.376

3. Dau tu g6p von vac) don vi khic 253 V.2b 326.872.332.000 326.872.332.000

4. Du phong dau tu tai chfnh dai Iran 254 V.2b (458.182.823.025) (358.289.881.095)

5. DAL* to nam gia den ngay dao han 255

VI. Tai sin dhi han khic 260 30.931.943.364 34.659.952.948

1. Chi phi tra tru6c dai han 261 V.9b 19.191.628.560 22.899.023.017

2. Tai san thus thu nhap hoan lai 262 V.14 11.740.314.804 11.760.929.931

3. Thiet bi, vat tu, php tang thay the dai han 263

4. Tai san dal han khic 268

TONG CQNG TAI SAN 270 6.324.479.398.473 6.450.680.697.025

1

449

)NG HIEM

V

81

T. P

Bcio cao nay phai cluvc cl9c cling vai Ban thuyit minh Bcio cao 101 chfnh 7

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket fink ngay 31 thang 12 nam 2017 Bang canal ke toil) (tiep theo)

CHI TIED

C - NO PHAI TRA

Ma so

300

Thuyet minh SO cu6i kir SO dau nam

1.128.872.605.635 2.044.932.182.921

I. Nq ngin him 310 947.159.010.193 1.811.794.809.758

1. Phai tra ngtroi ban ngan han 311 V.15 44.624.273.331 69.814.499.393

2. Ngutri mua tra tien tusk ngan han 312 V.16 22.015.460.956 26.903.799.946

3. Thue va cac khoan phai nep Nha ntrOc 313 V.17 3.060.353.849 1.072.859.827

4. Phai tra nguiri lao Ong 314 V.18 3.591.475.719 23.645.500.704

5. Chi phi phai tra ngin han 315 V.19 10.913.111.711 231.369.901.444

6. Phai tra nei be ngan han 316 7. Phai tra theo tien de ke hoach hop deng xay dung 317 -

8. Doanh thu chug thuc hien ngin han 318 46.363.634 -

9. Phai tra ngan han khac 319 V.20a 454.322.819.536 57.737.435.423

10. Vay va no thue tai chinh ngan han 320 V.21a 303.914.830.959 1.300.312.670.129

11. Du phang phai tra ngan han 321 V.22 60.453.850.558 81.611.050.383

12. Quy khen thuang, pluic lqi 322 V.23 44.216.469.940 19.327.092.509

13. QuY binh On gia 323 14. Giao djch mua ban lai trai phieu Chfnh phis 324

H. NQ' dai han 330 181.713.595.442 233.137.373.163

1. Phai tra ngutri ban dai han 331 -

2. Nguoi mua tra tien tnrerc dai han 332

3. Chi phf phai tra dai han 333

4. Phai tra nOi be ve von kinh doanh 334 -

5. Phai tra nei be dai han 335 -

6. Doanh thu chtra thuc hien dai han 336

7. Phai tra dai han khac 337 V.20b 369.695.847

8. Vay va nq thue tai chinh dai han 338 V.21b 171.259.501.202 222.922.009.145

9. Trai phieu chuyen dOi 339 -

10. CO phieu tru dai 340

11. Thue thu nhap hoan lai phai tra 341 V.24 10.454.094.240 9.845.668.171

12. Du phong phai tra dai han 342 - _

13. Quy phat trien khoa hoc va cong nghe 343 - _

tO)

Bcio ccio nay phai duot clipc dung vai Ban thuyEt minh Bei° crio Chi chinh

8

Trtrang Nhtr Nguyen NgtRri lap

Nguyen guyet K n trtrerng

Minh, ngay 28 thang 11 Om 2017

nh Tang Giant Ow

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh T6n, Phutmg Ben Nghe, QuaIt 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINN 9 thang dau dm nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Bang can d61 ke twin (tiep theo)

CHI TIEU

D- VONCHUSO HUU

Ma so

400

Thuyet minh SO du nam

5.195.606.792.838 4.405.748.514.104

I. VOn chit s& ham 410 5.195.606.792.838 4.405.748.514.104

1. V6n g6p cua chic so. hau 411 V.25 2.882.769.570.000 1.794.322.810.000

Co phiSu pha thong có quydn bidu quyat 411a 2,882.769.570.000 1.794.322.810.000

Co phieu tru &it 411b 2. Thang du v .& ce, phan 412 V.25 1.941.832.197.040 1.872.171.604.400

3. Quyen chon chuyen (161 trai phieu 413 4. Wm khac cua chit sar hau 414 V.25 69.388.382.902 69.388.382.902

5. CO phieu guy' 415 6. Chenh lech danh gia lai tai san 416 7. Chenh lech gia hOi dodi 417 V.25 (464.854.236) (328.936.886) 8. Quy dau to phat trien 418 V.25 72.682.100.796 72.682.100.796 9. Quy ho fix?' sap xep doanh nghiep 419 10. Quy khic thu6c von chit s6 hau 420 V.25 69.568.035.889 69.568.035.889 11. Lcri nhuan sau thue chua phan ph6i 421 V.25 159.831.360.447 527.944.517.003

Lcri nhuan sau thus chu-a phan phat liry ki dan cuai ky trtrac 421a 64.349.867.953 527.944.517.003

Lai nhuan sau thuS chi= phcin phcli k-Y nay 42 lb 95.481.492.494 12. Ngu6n von Tau to xay dung ca ban 422

II. NguOn kinh phi va quy khac 430 1. Ngu6n kinh phi 431 2. Ngu6n kinh phi da hlnh thanh tai san c6 dinh 432

TONG CONG NGUON VON 440 6.324.479.398.473 6.450.680.697.025

Brio cdo nay phai dugs dQc cling vori Ban thuylt minh Brio cdo !hi chinh 9

NguyAn-Minh Nguyet Krtoin trirerng

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutrng Ben Nghd, Quan 1, TP. 1-16 Chi Minh, Viet Nam

BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket thtic ngay 31 thang 12 nam 2017

BAO CAO KET QUA HOAT BONG KINH DOANH 9 thing dAu ctia nam tai chinh ket thtic ngay 31 thang 12 nam 2017

CHI TIEU Ma so

Thuyet minh

Don vi tinh: VND

Ley ke tir din nam den cueikS, nay

Nam nay Nam trithc

1. Doanh thu ban hang va cung cap dich vy 01 VI.1 569.797.407.309 616.246.892.962

2. Cac khoan giam trir doanh thu 02

3. Doanh thu thuAn ve ban hang Nth cung clip dich vy 10 569.797.407.309 616.246.892.962

4. Gia von hang ban 11 VI.2 528.904.893.418 544.208.833.790

5. Lqi nhulan g§p ve ban hang va cung cap dich vy 20 40.892.513.891 72.038.059.172

6. Doanh thu host Ong tai chinh 21 VI.3 451.628.596.709 298.560.759.335

7. Chi phi tai chinh 22 VI.4 151.857.811.219 138.198.856.573

Trong do: chi phi lai vay 23 66.889.218.783 53.233.257.482

8. Chi phi ban hang 25 VI.5 6.808.678.015 1.691.147.391

9. Chi phi quail IS, doanh nghiep 26 VI.6 217.912.011.668 77.536.451.030

10. Lqi nhu4n thubn Ur host ding kink doanh 30 115.942.609.698 153.172.363.513

11. Thu nhlap khac 31 VI.7 32.011.904.903 3.702.977.684

12. Chi phi khac 32 VI.8 50.560.662.570 49.437.525.002

13. Lqi nhuan khic 40 (18.548.757.667) (45.734.547.318)

14. TOng lqi nhu4n ke toan trtrOc thue 50 97.393.852.031 107.437.816.195

15. Chi phi thut thu nti;ap doanh nghiep hien hanh 51 V.17 1.283.318.341 1.565.409.206

16. Chi phi thut thu ritiftp doanh nghiep han lai 52 VI.9 629.041.196 (1.925.148.353)

17. Lqi nhua'n sau thue thu nh4p doanh nghiep 60 95.481.492.494 107.797.555.342

18. Lai co ban tren a phieu 70 VI.10

19. Lai suy giam teen c6 phieu 71 VI.10

TP. H6 Chi Minh, ngay 28 than 11 nam 2017

Trtrang Nhtr Nguyen Nguiri lap

Bao ccio nay phai thew doc cung vii Ban thuyit minh Bcio ccio fed chinh 10

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thant' Ton, Phu&ng Ben Nghe, QuAn 1, TP. HA Chi Minh, Viet Nam BAO CAO TAI CHiNH 9 thong dau cua nom tai chinh ket fink ngay 31 thong 12 nom 2017

BAO CAO LUYJ CHUYEN TIEN T (Theo phirong pilaf) grin tiep)

9 thong dttu ciia nom tai chinh Eck thtic ngay 31 thong 12 nam 2017

I.

CHI TIEU

Luu chuyen den tir host di)ng kinh doanh

Ma so

Thuyet minh

Dcm vi tfnh: VND

Llay lee tir dau nom den cuOi kj, nay

Nam nay Nam Mere

1. Lgi nhudn !Ivor thud 01 97.393.852.031 107.437.816.195

2. Didu chinh cho cdc khodn: KhAu hao tai san co dinh va bAt Ong san du tu 02 V.10, V.1 I, V.I2 50.219.660.081 56.372.742.126

Cac khoan du phang 03 V.2, V.7 228.901.706.846 79.071.571.188

Lai, 18 chenh lech tjr gia hOi doai do dinh gia lai cac khoan myc tien tg có gOc ngoai to 04 V1.3 (10.404.114.546) (12.706.389.292)

Lai, 18 ter hoot Ong d5u tu 05 VI.3, VI.7, VI.8 (412.835.954.868) (236.241.934.988)

Chi phi !Ai vay 06 VI.4 66.889.218.783 53.233.257.482

Cac khoin dieu chinh khac 07 3. L.91 nhu(In to hogt Ong kinh doanh

trudc thay ddi vein hat Ong 08 20.164.368.327 47.167.062.711

Tang, giam cac khoan phai thu 09 338.769.717 (22.683.268.578)

Tang, giam hang ton kho 10 13.783.967.121 (6.757.803.845)

Tang, giam cac khoan phai tra 11 (70.936.939.756) (10.957.080.977)

Tang, giam chi phi tra truerc 12 2.261.431.848 (10.202.931.976) Tang, giam chirng khoan kinh doanh 13 V.2a 2.064.388.947 (1.152.342.660)

Tien lai vay da tra 14 (30.922.026.160) (4.561.153.250)

Thue thu nhAp doanh nghiep da nOp 15 V.17 (1.666.623.156) (2.052.686.289) Tien thu khac tir hoot dAng kinh doanh 16 Tien chi khac cho hoot dAng kinh doanh 17 (19.219.516.977) (9.395.318.475)

Luu chuyin tien thudn fir hogt Ong kinh doanh 20 (84.132.180.089) (20.595.523.339) CI

H. Luu chuyen tien tir hoe dQng clAu tir EM TI

1. Ti& chi a mua sam, xay dung tai san c6 dinh va cac tai san dai han khac 21 (36.750.313.152) (81.256.532.800)

2. Tien thu tir thanh 1Sr, nhuong ban tai san co dinh va cac tai san dai han khac 22 130.997.409.193 54.208.689.736

3. Tien chi cho vay, mua cac cong Cu no caa dcm vi khac 23 V.5 (108.000.000.000) (150.100.000.000)

4. Tien thu hai cho vay, ban lai cac ding cu no dm don vi khac 24 V.5 72.000,000.000 134.950.000.000

5. Tien chi dAu tu gOp von vao don vi khac 25 V.2, VII (90.982.300.000) (173.199.500.000) 6. Tien thu hAi tu gbp yen vao don vi khac 26 7. Tien thu lai cho vay, ce, ttic va Iqi nhuAri &roc chia 27 354.499.818.474 267.955.685.979

Luu chuyin tan thudn to hogt d'Ong ddu to 30 321.764.614.515 52.558.342.915

Bao cho nay phOi dupy dtc cling voi Ban thuyEt minh Biro cho tin chinh 11

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtr?mg Ben Nghd, Quan 1, TP. RE Chi Minh, Viet Nam BAO CAO TAI CHiNH 9 thang dau cita nam tai chinh lc& th6c ngay 31 thang 12 nAm 2017 BA° cAo Iw chuyen tin ti (tiep theo)

CHI TIEU

III. Ltru chuyin tan Ur hot ding tai chinh

1. Tien thu tit phat hanh co phi6u, nhan v6n g6p cua

Ma A

SO

Thuyet minh

Liiy ke dr dAu nam den cuEi kj, nay Nam nay Mtn trunk

chit say hat] 31 2. Tien tra lai v6n g6p cho cac chit set hit, mua lai

cesphieu cita doanh nghiep dA Oat hanh 32 3. Tien thu tir di vay 33 290.170.214.502 154.300.000.000 4. TiEn tra ng gec vay 34 (448.705.248.093) (30.230.705.252) 5. Tien tra nq g6c thue tai chinh 35 (14.942.296.790) (8.190.802.755)

6. c6 Mc, Iqi nhu4n da tra cho chit sa hint 36 V.20, V.25 (239.243.481.000)

Dal chuyin tin thud,: to hogt d5ng tai chinh 40 (173.477.330.381) (123.364.989.007)

Luu chuyen tan thubn trong kj, 50 64.155.104.045 (91.402.169.431)

Tien va tucrng throng tien nam 60 V.1 74.289.026.051 372.600.229.370

Anh huOng cua thay d6i ty gia h6i doai quy d6i ngoai to 61 73.572.640 1.298.920.201

Tien va tircrng throng tien cuoi kj, 70 V.1 138.517.702.736 282.496.980.140

TP. HO Chi Minh, ngay 28 thang 11 nam 2017

Trucrng Nhir Nguyen Ngtdri 14p

Nguy n inh Nguyet Ke toin tr

,44

NHIE

.)AN

, 1

Boo coo nay phdi &fix dpc cling voi Ban thuyit mink Bao c6o gal chinh

12

PH

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH 9 thang clan cua nam tai chinh ket thfic ngay 31 thang 12 nam 2017

BAN THUYET MINH BAO CAO TAI CHiNH 9 thing dim ciia nam tai chinh ket thuc ngay 31 thing 12 nam 2017

I. DAC DIEM HOI.CT BONG

1. Hinh thik sifr hiru vOn Cong ty Co phAn Gemadept (sau day goi tat la "Cong ty") la cong ty c6 phAn.

2. Linh vrrc kinh doanh Cong ty kinh doanh trong nhieu linh vkrc khac nhau.

3. Nganh nghe kinh doanh Cong ty kien dinh vii chitin !trot Oat trien cac nganh nghe kinh doanh cot loi ben canh viec tien hanh da dang h6a nganh nghe mot each c6 chon loc. Cac I-nth vtrc kinh doanh cua Cong ty bao g6m: khai thac cang, logistics, trong rirng va bAt d6ng san. • Khai thac cang: Khai that he thOng cang trai cloc tir Bic chi Nam, tai cac thanh ph6 Ian va cac

vimg kinh t6 tong diem: cang Phtrac Long, cang Nam Hai, cang NamHai Dinh Vit, cang Nam Dinh Vu, cang Dung Quat, cang Binh Dircmg, Nam Hai ICD; Dau to vao du an cang nix& sau Gemalink Cai Mep va cang Gemadept Hoa Sen;

• Logistics: Trung tam phan ph6i; Van tai container chuyen tuyen; Van tai hang sieu trtdyng sieu trQng; Van tai da phtrcmg fink; Quin 15/ tau va thuyen vien; Dai 13% giao nhan; Ga hang Ma hang khong,...;

• Trong rung: Trong, cham soc, khai thac, the bien cay cao su va cay cong nghiep tai Campuchia;

• BAt Ong san: Xay dung va khai the cac trung tam thtrang mai, khach san, cao 6c van phong cac thanh pho Ian tai Viet Nam va, khu Nitre Ding Duvng bao di; an Khu phirc hqp Saigon Gem va du an Khu phirc hqp tai Vieng Chan — Lao.

4. Chu ky san xuAt, kinh doanh thong thirolig Chu ky san xuAt kinh doanh thong thirong ctia Cong ty kitting qua 12 thang.

5. D4c diem boat &Ong cua Cong ty trong ky có anh hirOng den Bio cao tai chinh Cong ty da cham dirt boat ding cua mot so don vi thanh vien bao Om: Xi nghiep Van tai bien Him Nghi, Cong ty TNHH MTV Logistics Bien Sang va Cong‘ ty phan Cang qu8c to Gemadept Nhon H6i; ding thai bao,lanh vay von cho C8ng ty Co phan Cang Nam Dinh tai Ngan hang Thuang mai Co phAn Quoc to Viet Nam theo Nghi quyet Hoi citing quan tri ngay 03 thing 4 nam 2017.

Thtrc hien Nghi quyet Dai 118i ding co (long so 051/GMD-DHDCD ngay 26 thing 5 nam 2017 Cling ty da Oat hanh c6 phieu rieng le de hoan doi rig vay thanh c6 phan va tai cau frac Cong ty, thvc hien thoai von tai mot so cong ty thanh vien de tap trung ngu8n hic cho hoat Ong kinh doanh cot Iii.

Theo Quyet dinh s6 2513/QD-CT-XP ngay 30 thang 5 nam 2017 dm Ctric thud TP. }16 Chi Minh ye viec kitting phai nip tien phat thud thu nhap doanh nghiep vii so tien 21.054.124.191 VND, Cong ty da hoan nhap khoan du phong phai tra lien quan den khoan tien phat nay vao ket qua kinh doanh trong ky.

Trong ky, C6ng ty da thanh lap 03 cong ty con bao g6m: C8ng ty TNHH Gemadept Shipping Holding, Cong ty TNHH MTV Van tai bien Gemadept va Cong ty TNHH Gemadept Logistics

Ban thuyit minh nay is m ?it by pkin hop thimh va phai cluot doc cang vc'ti Bac cat) tat chinh 13

V

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. He Chf Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua Min tai chinh ket thirc ngay 31 thang 12 Mtn 2017 Ban thuyet minh Bat) cao tai chinh (tiep theo)

Holding vai ty le sa hiru 100%. Ngoai ra Cong ty tiep We du ttr them vao Cong ty Co phan Ni"am Kieu Ranh Thai Binh Dtrcmg va C6ng ty TNHH Ti6p van "K" Line — Gemadept.

Cong ty da ky hqp d6ng chuy6n nhuqng town b6 phAn von g6p tai Gemadept (Malaysia) Sdn. Bhd. va Cong ty CO phan Tiep van va Cang quOc to Hoa Sen — Gemadept.

Cong ty CO pOn Dich vu Van tai Tnrang Th9 (1)

T9 le T9 le T9 le quyen Dia chi tru sa chinh von gop lqi ich bleu quyet

Ben se 1 — Cang tong hqp 81,60% 81,60% 81,60% Dung QuAt, Xa Binh Thuan, Huyen Binh Son, Tinh Quang Ngai, Viet Nam 6 Le Thanh Ton, Phtrang Ben 100% 100% 100% Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam No.68B, Jalan Batai Laut 4, 100% 100% 100% Taman Intan, 41300 Kiang, Selangor Darul Ehsan, Malaysia 63 Market Street #05-01 A, 100% 100% 100% Bank of Singapore Centre, Singapore 048942 98 Pham Hung, Plurang L9 53,20% 53,20% 53,20% Thuang Kiet, TP. Quy Nhcm, Tinh Binh Dinh, Viet Nam 6 Le Thanh Ton, Phutmg Ben 100% 100% 100% Nghe, Quan 1, TP. He Chi Minh, Viet Nam 45 Vo Thi Salt, Phuang Da 51,00% 51,00% 51,00% Kao, Quan 1, TP. HO Chi Minh, Viet Nam LO J1, &rang se 8, Khu ding 100% 100% 100% nghiep Sang Than I, Phtrang Di An, Thi xa Di An, Tinh Binh Dtrcmg, Viet Nam 1/1A Pham Hong Thai, 70,00% 70,00% 70,00% Phutmg 7, TP. Vung Tau, Tinh BA Ria — Vung Tau, Viet Nam Dtrtmg s6 2B, Khu ding 51,00% 51,00% 51,00% nghiep Phu my I, Thi tan Phu My, Huy'en Tan Thanh, Tinh BA Rja - Vung TAu, Viet Nam 147 Nguyen Thai Binh, 50,00% 50,00% 50,00% Phutmg 3, TP. Tan An, Tinh Long An, Viet Nam Tang 6,16 20A, tea nha TD 100% 100% 100% Plaza Business Center, Le Hang Phong, Plurani Dong Kite, Quan Ngo Quyen, TP. Hai Pheng, Viet Nam Khu phe 7, Phutmg Tnrang 46,00% 46,00% 54,00% Th9, Quan Thu Dtic, TP. HO Chi Minh, Viet Nam

6. Cau true Cong ty Cdc ding ty con

Ten cong ty Cong ty CO phan Cang quec t6 Gemadept Dung QuAt

COng ty TNHH Dich vu Van tai tong hqp V.N.M

Gemadept (Malaysia) Sdn. Bhd.

Gemadept (S) Pte. Ltd.

C8ng ty Co phan Cang quOc to Gemadept Nhcm ERN

Cong ty TNHH Cang Phu& Long

Cling ty TNHH ISS — Gemadept

Cong ty TNHH MTV Tiep van Gemadept

Cong ty CO phan Gemadept Vting Tau

Cong ty CO phan Tiep van va Cang quOc te. Hoa Sen - Gemadept

°ling ty CO phan DAU to Xay citing Phat tritn Ha fang Gemadept

Cong ty TNHH MTV Gemadept HAi Phong

Ban thuyk minh nay la meit by phan hqp thanh visa phai duric dpc cling vOi Bao cao tai chinh 14

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu?mg Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHtNH 9 thang dAu cua Mtn tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Ten ding ty Dia chi try sdr chinh Ty le ., von gap

Ty le lcri ich

Ty.l'e quyen bieu quyet

C6ng ty Co phAn Cang Nam Hai 201 Ng& Quyen, Phut:mg May 99,98% 99,98% 99,98% Chai, Quan Ngo Quyen , TP. Hai Phong, Viet Nam

Cong ty TNHH MTV Van tai 6 Le That'll Ton, Phut:mg Ben 100% 100% 100%

Hang hai Thai Binh Ducmg Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam

C6ng ty TNHH MTV Logistics 6 Le Thanh T6n, Phtarrig Ben 100% 100% 100%

Bien Sang Nghd, Quan 1, TP. Ho Chi 6j Minh, Viet Nam

Cong ty TNHH Dich vu Tin hoc 6 Le Thanh Ton, Phu?mg Ben 100% 100% 100% a' VT Tin Nghd, Quan 1, TP. HO Chi ?Y

Minh, Viet Nam Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Ducmg

6 Le Thanh TOn, Phuong Ben Nghd, Quan 1, TP. HO Chi

100% 100% 100% S1

Minh, Viet Nam - T. Cong ty CO phan Hon Ng9c Thai 61 dutrng 468, Phutmg Toul 100% 100% 100% Binh Ducmg Tumpoung 2, Quan

Chamkarmon, TP. Phnom Penh, VIrcrng quOc Campuchia

Cong ty CO phan Hoa Sen Thai 18B throng 500, Phutrng 100% 100% 100%

Binh Ducmg Phsar Deum Thkov, Quan Chamkarmon, TP. Phnom Penh, Vucmg quec Campuchia

Cong ty CO phan Niem Kien 947 Than Por Prok Khang 100% 100% 100%

Hanh Thai Binh Ducmg Tbong, Phutmg Kar Karb, Quan Po Sen Chey, TP. Phnom Penh, Vuong qutic Campuchia

ang ty CO phAn Cang Nam Hai Km se 6 Dinh VO, Phutmg 84,66% 84,66% 84,66%

Dinh WI Dong Hai 2, Quan Hai An, TP. Hai Phong, Viet Nam

COng ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Ducmg

6 Le Thanh T6n, Phut:mg Ben Nghd, Quan 1, TP. Ho Chi

100% 100% 100%

Minh, Viet Nam Cling ty CO phAn ICD Nam Hai oi)

Lo CN3, Khu ding nghiep MP Dinh VO, PhIrtmg Ding

65,00% 65,00% 65,00%

Hai 2, Quan Hai An, TP. Hai Phong, Viet Nam

C6ng ty CO phAn Cang Nam L6 CAI, Khu ding nghiep 60,00% 60,00% 60,00% Dinh WI Nam Dinh Vu, Phu?mg 'Xing

Hai 2, Quan Hai An, TP. Hai Phong, Viet Nam

Cong ty TNHH MTV Van tai 6 Le Thanh Ton, Phutmg Ben 100% 100% 100% Wen Gemadept Nghe, Quan 1, TP. HO Chi

Minh, Viet Nam C6ng ty TNHH Gemadept 6 Le Thanh Ton, Phutmg Ben 100% 100% 100% Logistics Holding Nghd, Quan 1, TP. HO Chi

Minh, Viet Nam Cong ty TNHH Gemadept 6 Le Thanh Ton, Plurtmg Ben 100% 100% 100% Shipping Holding Nghe, Quan 1, TP. HO Chi

Minh, Viet Nam

(I) Cong ty nim quyen ki6t tn soar COng ty Co phi'n Dich vu Van tai TrIxamg Thq do duvc s‘r Ciy quyen cua mOt so c6 &Ong de dat t le quyen biL guy& trong cac cu6c hop Dai h6i thing co clang la 54%.

Bcin thuyit minh nay is mOt by phan hop thanh va phai duvrc doc claw vati Bac) cao tat chinh 15

1

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phut:mg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thdng dAu cua nam tai chinh lc& thee ngay 31 thang 12 nam 2017 Ban thuyet minh Bdo cao tai chfnh (tie!) theo)

Cong ty CO phAn ICD Nam Hai duce (lei ten tir C6ng ty Co phAn Logistics Nam Hai theo Giay chfrng nhan clang kj, doanh nghiep se 0201639540, dang kj, thay dei Ian 1 ngay 31 thang 3 nam 2017.

Cdc ding ty lien doanh, lien at

Ten ding ty Dja chi tru so chfnh T9 le

von gap T9 le

phAn se halt T9 le quyen bieu quyet

Cong ty TNHH Throng mai Qua 117 Le Lqi, Plur?mg Ben 45,00% 45,00% 45,00% CAu yang Thanh, Quan 1, TP. H6 Chf

Minh, Viet Nam Cong ty Co phAn Thucmg cang Nang TAu

973 threng 30/4, Phueng 11, TP. Vang Tau, Tinh BA Ria -

26,78% 26,78% 26,78%

\tang TAu, Viet Nam Cong ty CO phAn Du lich Minh Dam

Cau Turn, Khu ph6 Hai Tan, Thi tren Phu& HAi, Huyen

40,00% 40,00% 40,00%

DAt D6, Tinh BA Ria — Wing Tau, Viet Nam

Cong ty Co phAn Van tai va Dich vu Dien luc

112 NO Quyen, Phut:mg Mdy Chai, Quan Ngo Quyen, TP. HAi Pheng, Viet Nam

38,03% 38,03% 38,03%

Cong ty Co phAn Dich vu Hang has Sai Gen

30 Phan Th6c Duyen, Phueng 4, Quan Tan Binh, TP. H6

32,56% 32,56% 32,56%

Chi Minh, Viet Nam Cong ty Co phAn Lien hop Thuc phAm

267 Quang Trung, Phtreng Quang Trung, Quan HA

26,56% 26,56% 26,56%

Deng, TP. HA Nei, Viet Nam Cong ty Co phAn Cang Cdi Mei) Khu vuc Cdi Mei), xa Phu6c 41,67% 41,67% 41,67% Gemadept — Terminal Link Huyen Tan Thanh, Tinh

BA Ria — Wing TAu, Viet Nam

Ding ty TNHH Golden Globe Ban Sibunhuong, Quan 40,00% 40,00% 40,00% Chanthabouly, Thu do Vientiane, Lao ;NI4

Cong ty TNHH Tier, van "K" 6 Le Thdnh Ton, Phtreng Ben 50,00% 50,00% 50,00% Line — Gemadept Nghe, Quan 1, TP. H6 Chi ;CH

Minh, Viet Nam T

Cdc dan vi tryv thu3c klaing có to crick phdp nhlin hach loan phy thu'Oc Ten don vi Dia chi

1/4,

Xi nghiep Van tai Thai Binh LAu 15, so 35 Nguyen Hue, Quan 1, TP. Ho Chi Minh, Viet Nam Ducmg

39 Quang Trung, Quan Hai Chau, TP. Da Nang, Viet Nam Chi nhanh Da Nang 80-82-84 Le Hong Phong, Phirerng Binh ThUy, Quail Binh Thuy, Chi nhanh CAn Thu TP.CAn Tha, Viet Nam 1/lA Pham Wong Thai, Phuemg 7, TP. Wing Tau, Tinh Ba Ria — Chi nhanh Wing Tau Wing Tau, Viet Nam 193C dai 10 Mao Tse Tong, Phuong Beung Trabaek, Quan Chi nhanh Campuchia Chamkarmon, Thu do Phnom Penh, Vircrng quec Campuchia

7. Tuyen bo ve kha 'tang so sanh thong tin tren Bao cao tai chinh Cac s6 lieu tong (mg cua kS, till& so sanh dirge vei se lieu dm kj, nay.

8. Nhan vien Tai ngay ket thuc kj, ke toan Cong ty co 167 nhan vien dang lam viec (se dAu nam la 272 nhan vien). 1

Bcin thuyb minh nay 16 mgt bei phOn hop thanh va phai clupr cloc cling voi Brio cao tai chinh 16

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng Be'n Nghd, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dAu cfla nam tai chinh k& thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (ti6p theo)

II. NAM TAI CHiNH, DON VI TIEN TE SIJ" DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua Cong ty bit dau tir ngay 01 thing 01 va ket thuc vao ngay 31 thing 12 hang nam.

2. Don vi tien to sir dung trong ke twin Dan vi tien to sir dung trong Ice toan la Dong Viet Nam (VND).

CHUAN MIX VA CHE DO ICE TOAN AP DUNG

1. Che do ke town AL) dyng Cong ty dp dyng cac Chitin muc Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam dugc ban hanh theo Thong ttr so 200/2014/17-BTC ngay 22 thing 12 nam 2014 va cac th8ng ttr htrang din thuc hien chuan muc ke toan cua. BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

2. Tuyen bo ve viec than thti chuan intyc ke toan va the dO ke toan Ban Tong Giam dOc dam bao da tuan thu yeu cau cua cac Chuan muc Ke toan Viet Nam, Che de? Ke toan doanh nghiep Viet Nam dugc ban hanh theo Thong ttr so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nlur cac thong tir twang dan thuc hien chuan muc ke toan dm BO Tai chinh trong viec lap va trinh bay BA° cao tai chinh.

IV. CAC CHiNH SACH ICE TOAN AP DUNG

1. Co' so. ICip Bito cao tai chinh Bao cao tai chinh dugc lap tren ca ser ke toan don tich (trir cac thong tin lien quan den cac luOng tien).

2. Cac giao dich bang ngoai to A Cac giao dich phat sinh bang ngoai duge chuyen doi theo ty gia tai ngay Oat sinh giao dich. SO

du cac khoan muc tien to co goo ngoai to tai ngay ket fink kS, ke toan dirge qui doi theo tS, gia tai ngay nay.

Chenh lech ty gia phat sinh trong tir cac giao dich bang ngoai to dugc ghi nhan vao doanh thu hoat dOng tai chinh hoac chi phi tai chinh. Chenh lech ty gia do dinh gia lai cac khoan muc tien to c6 gee ngoai to tai ngay ket thitc ky ke toan sau khi ba trir chenh lech tang va chenh lech giam dugc ghi nhan vao doanh thu hoat dOng tai chinh hoc chi phi tai chinh.

Ty gia sir dung a qui dOi cac giao dich phat sinh bang ngoai to la tS, gia giao dich thuc 4 tai thin diem phat sinh giao dich. TS, gia giao dich thuc to dOi vii cac giao dich bang ngoai to duge xac dinh nhu sau: • DOi vai hgp dOng mua ban ngoai to (hgp ding mua ban ngoai to giao ngay, hgp ding kS, han,

hgp dring Wang lai, hop clang quyen chon, hgp &mg hoan WO: ty gia 141 ket trong hgp ding mua, ban ngoai to giita Cong ty va ngan hang.

• DM vai cac khoan gip von hoc nhan von gop: tji gia mua ngoai to cua ngan hang nai Cong ty ma tai khoan de nhan von cua nha dau ttr tai ngay gop van.

• DM vai ng phai thu: ty' gia mua cua ngan hang thtrang mai nai Cong ty chi dinh khach hang thanh toan tai th6i diem giao dich phat sinh.

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Ban thuyit minh nay la mot bet phOn hop thanh vet phai dugc cloc cling vai Bao cao tai chinh 17

CONG TY co PHAN GEMADEPT Dja chi: 6 Le Thanh T8n, PhuOng Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHtNH 9 thang dAu cua nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuytt minh Bio cao tai chinh (ti6p theo)

• 1)6i voi no phai tra: tS, gia ban cua ngan hang thuong mai ncri Cong ty du kien giao dich tai thai diem giao dich phat sinh.

• DOi vbi cac giao djch mua sam tai san hoc cac khoan chi phi duqc thanh toan ngay bang ngoai to (khOng qua cac tai khoan phai tra): tS, gia mua cua ngan hang thucmg mai noi C6ng ty thuc hien thanh toan.

TS, gia sir dung de danh gia lai sO,dtr cac khoan mac tien c6 gOc ngoai tai ngay ket thuskj, ke toan duce xac dinh theo nguyen tac sau: • Doi veri cac khoan ngoai to gui ngan hang: t' gia mua ngoai to cua ngan hang noi Cong ty mop

tai khoan ngoai te. • DOi voi cac khoan mac tien tg c6 gOc ngoai &roc phan loai la tai san khac: tS, gia mua ngoai

to cua Ngan hang Citibank, N.A., Chi nhanh TP. HO Chi Minh (Ngan hang Cling ty tinning xuyen co giao djch).

• Doi vai cac khoan mac tien to co gac ngoai tir duqc ?flan loai la no phai tra: ty gia ban ngoai to cua Ngfin hang Citibank, N.A., Chi nhanh TP. Ho Chi Minh (Ngan hang Cong ty thuang xuyen co giao dich).

3. Tien va cac khan twang duang tier' Tien bao g6m tien mat va tien giri ngan hang khong kS, han. Cac khoan twang duang tien la cac khoan dau to ngan han c6 thai han thu hOi khong qua 03 thang ke tir ngay dau tu, c6 kha nang chuyen dOi de dang thanh mOt hrong tien xac dinh va kitting co rui ro trong vi'ec chuyen doi thanh tien tai thai diem bao cao.

4. Cie khofin dau tu tai chinh Cherng khodn kinh doanh Khoan dau ttr &roc phan loai la chting khoan kinh doanh khi nam gift vi !nye dich mua ban de kiem lai.

Chang khoan kinh doanh &roc ghi so ke toan theo gia gOc. Gia g6c cua ching khoan kinh doanh &roc xac dinh theo gia tri hqp 1St cua cac khoan thanh toan tai thai diem giao dich phat sinh Ong cac chi phi lien quan den giao dich mua chirng khoan kinh doanh.

Thai diem ghi nhan cac khoan cluing khoan kinh doanh la uteri diem C8ng ty c6 quyen sa hfru, cv the nhu sau: • Doi vai chirng khoan niem yet: &roc ghi nhan tai thai diem khop lenh (T+0). • DOi vai chting khoan chtra niem yet: duorc ghi nhan tai thai diem chinh thirc co quyen

theo qui dinh cua phap luat.

Tien lai, co tirc va lqi nhuan cua cac kS, truac khi chi:mg khoan kinh doanh duqc mua duqc hach toan giam gia tri cua chinh cluing khoan kinh doanh do. Tien lai, co tut va Igi nhuan cua cac 16, sau khi chimg khoan kinh doanh &roc mua dtrqc ghi nhan doanh thu. CO tuc duqc nhan bang ea phieu chi duct theo so ltrong c8 phieu tang them, khong ghi nhan gia tri co phieu nhan duqc.

CO phieu hoan doi duqc xac dinh theo gia tri hop 1S, tai ngay trao dOi. Gia tri hop IS, dm co phieu dircyc xac dinh nhu sau: • Doi vai co phieu cua c8ng ty niem yet, gia tri hqp ly cua co phieu la gia dung cua niem yet tren

thj tnrong chimg khoan tai ngay trao Mi. Tnrang hop tai ngay trao doi thj truang ching khoan khong giao dich thi gia tri hop l cua co phieu la gia &Mg cua phial giao dich truac lien ke vai ngay trao d6i.

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Ban thuyk minh nay is mOt bt5 ph4n hop thanh va phai duvc doe cling vat Bdro cao tat chinh 18

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrang Ben Nghe, Quail 1, TP. WO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tat chinh (ti'ep theo)

• DM voi co phieu china niem yet &roc giao dich tren san UPCOM, gia tri hop 15, cila co phieu la gia giao dich dOng cua ten san UPCOM tai n*ay trao doi. Truong hop ngay trao doi san UPCOM kitting giao dich thi gia tri hop 15, dm c8 phieu la gia dung dra phien giao dich tnrac lien ke vai ngay trao dol.

• Doi vai co phieu chua niem yet khac, gia tri hop 15, dm co phieu la gia do cac ben them thuan theo hop (long hoac gia tri . sach tai thoi diem trao doi.

Du phong giam gia chtrng khoan kinh doanh &roc lap cho tirng loai chiing khoan &roc mua ban tren thi, truong va có gia tri hop 15, thap horn gia goc. Gia tri hop 15, dm chirng khoan kinh doanh niem yet tren thi truong thing khoan hoac duqc giao dich tren san UPCOM la gia dOng cua tai ngay ket that 1(5, ke toan. Tru6ng hop tai ngay ket thilc k5, ke toan thi truerng Chung khoan hay san UPCOM Bong giao dich thi gia tri hop 15, cila cluing khoan la gia (long cfra phien giao dich trtrov

lien ke ngay ket thuc , toan.

Tang, giam se du ph6ng giam gia cluing khoin kinh doanh can phai trich lap tai ngay lc& thfic 1(5,

ke toan &roc ghi nhan vao chi phi tai chinh.

Lai hoac 10 to viec chuyen nhtiong chirng khoan kinh doanh &roc ghi nhan vao doanh thu hoat dOng tai chinh hoac chi phi tai chinh. Gia von duqc xac dinh theo plurang phap binh quan gia quyen di dOng.

Ccic khocin cho vay Cac khoan cho vay duqc xac dinh theo gia g6c triz cac khoan du phong phai thu,kho doi. Du phong

phai thu dOi cac khoan cho vay &roc lap can ca. vao du kien mire ton that co the xay ra.

Ccic khocin d'du ttr vim cong ty con, cong ty lien doanh, lien kb Cong ty con Cong ty con la doanh nghiep chiu su kiem soat cita Cong ty. Viec kiem soat dat &roc khi Cong ty có kha nang kiem soat cac chinh sach tai chinh va hoat di:mg cua doanh nghiep nhan dau to nham thu duoc Igi ich kinh to to cac hoat d6ng cua doanh nghiep do.

Cling ty lien doanh *-t• Cong ty lien doanh la doanh nghiep &roc thanh lap tren co so thoa thuan ten hqp deng ma theo d6 94N Cong ty va cac ben tham gia thuc hien hoat d6ng kinh t8 trait co' sa deng kiem soat. Deng kiem VAN * soat duqc hieu la viec dua ra cac quyet dinh mang tinh chien Itroc lien quan den cac chinh sach hoat d'Ong va tai chinh cua cong ty lien doanh phai có su (long thuan cua cac ben tham gia lien doanh.

Cong ty lien ldt Cong ty lien ket la doanh nghiep ma Cong ty co anh lurerng clang ke nhung khong c6 quyen kiem soat doi voi cac chinh sach tai chinh va hoat dOng. Anh huong clang ke the hien a quyen tham gia vao viec dua ra cac quyet dinh ye chinh sach tai chinh va hoat d6ng cua doanh nghiep nhan dau to flitting khong kiem soat cac chinh sach nay.

Ghi nhan ban ciciu Cac khoan dau ttr vao cong ty con, tong ty lien doanh, lien ket dtroc ghi nhan ban dau theogia g6c, bao gia mua hoac khoan yen tong cac chi phi lien quan true tiep den viec dau tu. Throng hop dau tu bang tai san phi tien te, gia phi khoan dau tu duct ghi nhan theo gia tri hop 15, ctia tai

san phi tien to tai thai diem phat sinh.

Ban thuyit minh nay la mat ba plan hpp thanh vd phai duvc d9c cling voi Btio cao tat chinh 19

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrtmg B'e'n Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHiNH 9 thang dau cua nam tai chinh ket th0c ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chInh (tie'p theo)

Co tirc va Ioi nhuan ctia cac kSt trueic khi khoan dAu to &roc mua duqc hach toan giam gia tri cua chinh khoan dau to do. Co tirc va Iqi nhuan cua cac kSt sau khi khoan dau to dupe mua duqc ghi nhan doanh thu. Co tirc,dtroc nhan bang co phieu chi throe theo dOi so luong co phi8u tang them, khong ghi nhan gia tri CO phieu nhan &roc.

phong tan that cho cac khoan dau to veto cong ty con va cong ty lien doanh, lien ke't Du phong ton that cho cac khoan dau to vao cong ty con, cong ty lien doanh, lien ket &rot trich lap khi citing ty con, cong ty lien doanh, lien ket bi 10 vOi mitt trich lap,bang chenh lech giCra von gop thuc to cii' a cac ben tai cong ty con,,cong,ty doanh, lien ket va von chit sq him dive c6 nhan vbi ty le gOp von C8ng ty so voi tong so von gop thuc to cita,cac ben tai cong ty con, cong ty lien doanh, lien ket. Neu cong ty con, cong ty,lien doanh, lien ket la doi tuqng lap Bao cao tai chinh hqp nhat thi can dr de xac dinh du phong ton that la Bao cao tai chinh hop nhat.

Tang, giam se du phong ten that dau to vao citing ty con, cong ty lien doanh, lien ket can phai trich lap tai ngay ket thtic kji ke toan throe ghi nhan vao chi phi tai chinh.

Cr c khoiin dew tit vao cong cu van caa dun vi khac Dau to vao ding cu von cita don vi khac bao gem cac khoan dau to cong cu yen nhung Cong ty khong c6 quyen kiem soat, &Ong kiem soat hoac CO anh htrong clang Ice del vai ben &roc dau tit.

Cac khoan dau to vao cong cu yen cua dcm vi khac (bloc ghi nhan ban dau theo gia gee, bao gem gia mua hoac khoan g6p von cong cac chi phi trtrc ti'ep lien quan den hoat &Ong dau tit. CO tire va loi nhuan cua cac kS( truot khi khoan dau to dirge mua &roc hach wan giam gia tri cua chinh khoan dau to do. Co tirc va lqi nhuan cua cac kji sau khi khoan dau to throe mua dirge ghi nhan doanh thu. Co tat duqc nhan bang co phieu chi duqc theo clOi se luting co phieu tang them, khong ghi nhan gia tri co phieu nhan duct.

Du phong ton that cho cac khoan dau to vao cong cu yen dm don vi khac &roc trich lap nhu sau: • Doi voi khoan dau tin vao ce phieu niem yet hoac gia tri hop ly khoan dau to dirge xac dinh tin

cay, viec lap du phong dua tren gia tri thi trithng dm co phieu. • Doi voi khoan dau to khong xac dinh dirge gia tri hop ly tai th6i diem bao cao, viec lap du

phong dirge time hien can cu vao khoan 10 dm ben duoc dau to vbi mire trich lap bang chenh lech gift yen gop thuc to ctia cac ben tai don vi khac va von chit so hiru thuc c6 nhan vbi ty le g6p von cua Gong ty so voi Vet-1g se von g6p thuc to cua cac ben tai don vi khac.

Tang, giam so du pitting fen that clan to vao cong cu yen dm don vi khac can phai trich lap tai ngay ket tit& kj, ke toan dirge ghi nhan vao chi phi tai chinh.

5. Cac khoin phai thu Cac khoan no phai thu dirge trinh bay theo gia tri ghi so ter di cac khoan du phong phai thu kh6

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dirge thuc hien theo nguyen tac sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thtrong mai Oat sinh tir

giao dich có tinh chat mua — ban gifia Cong ty va nub' mua la don vi dec lap vai Cong ty. • Phai thu khac phan anh cac khoan phai thu khong CO tinh thtrong mai, khong lien quan den

giao dich mua — ban.

Du phong phai thu kh6 doi dirge lap cho tong khoan no phai thu kho doi can cir vao du kien mire ton that c6 the xay ra.

Tang, giam s6 du du ph6ng no phai thu kho doi can phai trich lap tai ngay ket thuc ky ke toan dirge ghi nhan vao chi phi quan ly doanh nghiep.

Bcin thuyit minh nay la mOt by phew; hop thimh va phai duqc dQc cling voii Bao cao tat chinh 20

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phubing Ben Nghe, Quan 1, TP. F16 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bio can tai chinh (tier, theo)

6. Hang ton kho Hang ton kho dupc ghi nhan theo gia thap han gifra gia gtic va gia tri thuan c6 the thuc hien duqc.

Hang ton kho bao gom nguyen nhien lieu va hang h6a. Gia gOc hang eon kho bao Om chi phi mua va cac chi phi lien quan true tiep khac Oat sinh de c6 dupe hang ton kho & dia diem va trang thai hien tai.

Gia xuat kho duqc tinh theo phuang phap binh quan gia quyen va &rot hach toan theo phucmg phap ke khai thugng xuyen.

Gia tri thuan co the dive hien duqc la gia ban trac tinh dm hang ton kho trongkS, san xuat, kinh -1 doanh binh thuorng trir chi phi uOc tinh de hoan thanh va chi phi trot tinh can thiet cho viec tieu thu chimg.

Dusphong 4iam gia hang ton kho clime lap cho tirng mat hang kho co gia gec han gia tri thuan c6 the th,rc hien ductc. Tang, giam so du du phong giam gia hang ton kho can phai trich lap tai ngay ket thac kj/ ke toan duqc ghi nhan vao gia von hang ban.

7. Chi phi tra truirc Chi phi tra truck bao gom cac chi phi thuc to da ph& sinh nhung co lien quan den ket qua hoat Ong san xuat kinh doanh cua nhieu kS, ke toan. Chi phi tra truck cua C8ng ty chit y&I IA chi phi bao hiem, chi phi lai thue tai chinh container, chi phi sira chira Cac chi phi tra twat nay duqc phan b8 trong khoang tiled gian tra tn.rot hoac thqi gian cac Igi ich kinh to tucmg irng &pc tao ra tir cac chi phi nay.

Chi phi btio hiem Chi phi bao hiem Oat sinh &roc phan b6 vao chi phi theo phtrang phap duong thang theo thai gian dm hop &Mg bao hiem.

Chi phi lai thue tai chinh container Chi phi lai thue tai chinh container dot phan be vao chi phi theo phuong phap duong thang vai thoi gian phan be IA 06 nam.

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Chi phi Pia chira :EMT Chi phi sira chira &rot phan bli vao chi phi theo phtrcmg phap duong thang vai thai gian phan be fi khong qua 03 nam. .--. /44,

---...- 8. Tai san thue ho#t dOng

Thue tai san duqc phan loaf IA thue hoat Ong neu phan lon rui ro va lqi ich gan lien vai quyen sa hiru tai san thuOc ve nguoi cho thue. Chi phi thue hoat dOng dirge phan anh vao chi phi theo phuang phap duong thang cho suot thoi han thue tai san, khong phu thuOc vao phucmg thUc thanh toan tien thue.

9. TM san co dinh hitu hinh Tai san co dinh hiru hinh dirge the hien theo nguyen gia trir hao m6n lay ke. Nguyen gia tai san co dinh him hinh bao gem toan bO cac chi phi ma C6ng ty phai b6 ra de co dtrac tai san c6 dinh tinh den thqi diem dtra tai san d6 vao tang thai san sang sir dung. Cac chi phi,phatsinh sau ghi nhan ban dau chi duqc ghi tang nguyen gia tai san dinh neu cac chi phi nay chat than lam tang lgi ich kinh t6 trong tuong lai do sir dung tai san do. Cac chi phi phat sinh kh6ng th6a man dieu kien tren chive ghi nhan la chi phi san xuat, kinh doanh trong kSt.

Ban thuyitt minh nay la mat b¢ phan hap thanh va phai duvc dac ming vai Rao ccio tai chinh

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CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng Ben Nghd, Quen 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHiNH 9 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bio cdo tai chinh (tiep theo)

Khi tai san di dinh hiru hinh dirge ban hay thanh 1Y, nguyen gia va gia tri hao mon lily ke duqc x6a s6 va lai, 16 phat sinh do thanh ly dugc ghi nhan vao thu nhap hay chi phi trong ky.

Tai san co dinh hiru hinh dugc dung trac tinh. Se nam khan hao Loai tai san co dinh Nha cira, vat kien true May mac va thiet bi Phucmg tien van tai, truyen din Thiet bi, dung cu quan IY

khau hao theo phtrang phap duemg thing dtra tren tiled gian hint cua cac loai tai san co dinh hi-ru hinh nhu sau:

So nam 05 — 25 05 — 07 06— 15 03 — 08

10. Tai san co dinh thue tai chinh Thue tai san duqc phan loai IA thue tai chinh n'eu phan lon rid ro va lgi ich gin lien voi quyen sa hiru tai san thu6c ye ngtrii di thue. Tai san c6 dinh thue tai chinh dirge the hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai san co dinh thue tai chinh la gia thap han giita gia tri hop ly cua tai san thue tai thii diem khai dau cua hqp dong thue va gia tri hien tai cua khoan thanh toan tien thue Vol thieu. Ty le chiet khausde tinh gia tri hien tai cua khoan thanh toan tien thue tai thieu cho viec thue tai san lai sat ngam dinh trong hap deny thue tai san hoac lai suit ghi trong hop &Ong. Trong truing hp khong the xac dinh dugc lai sat ngam dinh trong hop ding thue thi sir dung lai suit tien vay tai thin diem kited dau vi'ec thue tai san.

Tai san co dinh thue tai chinh dirge khau hao theo phucmg phap duong thang dua tren thii gian halt dung trOc tinh. Trong truing hap khong chic chin Cong ty se c6 quyen sa hint tai san khi het han hop dong thue thi tai san co dinh se dugc khau hao theo gian ngan han giaa thii gian thue va thii gian }tau dung trorc tinh. S6 am khau hao cua thiet bi va plurcmg tien van tai kh6ng qua 06 nam.

11. TM san co dinh vo hinh Tai san c6 dinh vo hinh duqc the hien theo nguyen gia trir hao mon lily ke.

Nguyen Oa tai san co dinh vo hinh bao gem toan be cac chi phi ma Cong ty phai b6 ra a co dirge tai san c6 dinh tinh den than diem dua tai san do vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc pi nhan la chi phi san xuat, kinh doanh trong ky trir khi cac chi phi nay gin lien vii met tai san co dinh vo hinh cu the va lam tang loi ich kinh to tir cac tai san nay.

Khi tai san co dinh vo hinh dirge ban hay thanh 1Y, nguyen gia va gia tri hao mon dugc x6a so va lai, 16 phat sinh do thanh 1Y dirge ghi nhan vao thu nhap hay chi phi trong ky.

Tai san c6 dinh vo hinh cua Cong ty bao gem:

Quybt srr dong dat Quyen sir dung dat la toan bt cac chi phi thtyc to Cong ty da chi ra colien quan true tiep ilk sir dung, bao g6m: tien chi ra de co quyen sir dung dat, chi phi cho den bit, giai ph6ng mat bang, san lap mat bang, le phi truck ba,... Quyen sir dung dat khong xac dinh died han khong dirge tinh khau hao.

Chuang trinh phlin mem may tinh • ). Chi phi lien quan den cac chuong trinh phan mem may tinh kh6ng phai la met be phan gin ket vii phan c&ng c6 lien quan dugc yen hoa. Nguyen gia cua chtrangs trinh phan mem may tinh la toan be cac chi

mem ma Cong ty da chi ra tinh den thii diem dua phan mem vao sir dung. Chuang trinh

phan mem may tinh dirge khau hao theo phuong phap &ring thang tir 03 — 08 nam.

Ban thuyk minh nay la mat by phan hqp thanh va phai dugc cloc cling yeti Hero cao tat chinh 22

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuemg Ben Nghe, Quan 1, TP. HO. Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thdng clau cua narn tai chinh ket th6c ngay 31 thang 12 Mtn 2017 Ban thuyet minh Bao can tai chinh (tiep theo)

12. Chi phi xay dung ca ban dang Chi phi Ay dung ca ban da dang phan anh cac chi phi lien quan true tiep (bao gom ca chi phi lai vay c6 lien quan phi" hop vai chinh,sach ke,toan caa COng ty) den cac tai san clang trong qua trinh xay dung, may mac thiet bi dang lap d'at de phut vu cho tripe dich san xuat, cho thus va quan lY cling nhu chi phi lien quan den viec sira chira tai san co dinh clang thuc hien. Cac tai san nay cluge ghi nhan theo gia gOc va khong dirge tinh khau hao.

13. Cac khoin ncr phai tra va chi phi phai tra Cac khoan ng phai tra va chi phi phai tra dirge ghi nhan cho so tien phai tra trong tuang lai lien quan den hang hoa va dich vu da nhan duos. Chi phi phai tra &roc ghi nhan dua tren cac Ink tinh hop ly ye so tien phai tra. Viec phan loai cac khoan phai tra la phai tra nguesi ban, chi phi phai tra va phai tra khac dirge thuc hien theo nguyen tac sau: • Phai tra ngiriyi ban phan anh cac khoan phai tra mang 'tinh chat thircmg mai pilaf sinh tir giao

dich mua hang h6a, dich vu, tai san va ngtrai ban la dan vi dOc lap vai Cong ty. • Chi phi phai tra phan anh cac khoan phai tra cho hang He, dich vu da nhan dirge tir ngtrai ban

hoac da cung cap cho nguori mua nhung chua chi tra do chua co hoa dan hoac chua Tit h6 tai lieu Ice toan va cac khoan phai tra cho ngtrai lao Ong ye tien lucmg nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich trirac.

• Phai tra khac phan anh cac khoan phai tra kh8ng c6 tinh thtrang mai, khOng lien quan den giao dich mua, ban, cung cap hang hoa dich vu.

Cac khoan ng phai tra va chi phi phai tra doge phan loai flgan han va dai han tren Bang can clOi ke toan can cu theo lcY han con lai tai ngay ket tit& ky ke toan.

14. Cie khofin du phong phai tra Cac khoan du phong dirge ghi nhan khi Cong ty co nghia vu no hien tai (nghia vu phap ly hoac net-fa vu lien Tai) do ket qua tir mot sir kien da xay ra, viec thanh toan nghia vu ng nay c6 the se dan den sir giam sat ye flitting lqi ich kinh to va gia tri tha nghia vu nq do c6 the doge mot irac tinh dang tin cay.

Neu anh huang cua thai gian la trong yeu, du phong se dugc xac dinh bang each chiet khau so tien phai bo ra trong twang lai de thanh toan nghia vu ng vai le,chiet khau truck thus va phan anh nhung clanh gia tren thi truang hien tai ve gia tri thai gian tien va flitting riui ro cu the eita khoan ng do. Khoan tang len caa so du phOng do thai gian troi qua dirge ghi nhan la chi phi tai chinh.

Cac khoan du phong phai tra cua Cong ty chit yeu lien quan den flitting ton that phai bOi thuong trong qua trinh van chuyen.

15. Vonchiisrhitu Van gop ciitz chii so" hik u Von g6p cua chit se/ hiru dirge ghi nhan theo so von thuc to da g6p cua cac co Tong.

Thang dw van ca phlin co• '

Th'ang du von co phan dirge ghi nhan theo so chenh lech gifia gia phat hanh va menh gia o plueu khi Oat hanh Fan dau hoac phat hanh b8 sung, chenh lech gitia gia tai Oat hanh va gia tri so sach caa co ,phieu quy va cau phan vonaa trai phieu chuyen cloi khi dao han. Chi phi trot tiep lien quan den viec phat hanh bo sung coO phieu va tai Oat hanh CO phieu quy dirge ghi giam thang du von co phan.

Van khdc cda chd sa hien Von khac dirge hinh thanh do b8 sung tir ket qua hoat d8ng kinh doanh, danh gia lai tai san va gia tri con lai gitia gia tri hop ly caa the tai san dirge tang, bitu, tai trg sau khi trir the khoan thud phai n8p (neu co) lien quan den cac tai san nay.

Ban thuyk minh nay M m'Ot by phcin hop thanh va phcii &toy cloc cling yeti B6o cao tai chinh 23

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrtmg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket thitc ngay 31 thang 12 nam 2017 Ban thuyet minh BA° cao tai chinh (ti'ep theo)

16. Phan pinii Lori nhu4n Lgi nhuan sau thue thu nhap doanh nghiep dugc phan phoi cho cac co &Ong sau khi da trich lap cac guy theo Dieu le cua COng ty cling nhu cac qui dinh ctia phap luat va da dugc Dai hOi clang co &mg phe duyet.

Viec phan phai Igi nhuan cho cac ca dong dugc can nhic den cac khoan tittle phi tien nam trong

lgi nhuan sau thue chua phan phoi co the,anh huerng den !ding tin va khi nang chi tra co ttic nhu lai do danh gia lai tai san mang di g6p von, lai do danh gia lai cac khoan muc tien te, cac ding cu tai chinh va cac khoan flux phi tien to khae.

Co tire dugc ghi nhan la ng phai tra khi dirge Dai hai d6ng co &rig phe duyet.

17. Ghi nh4n doanh thu sin thu nit4p Doanh thu cung cop Bich vu Doanh thu cung cap dich vu dugc ghi nhan khi dang thai th6a man cac diau kien sau: • Doanh thu dugc xac dinh Wang dai chic chin. Khi,hop d6ng qui dinh mua dirge quyen

tra lai dich vu mua theo nhitng diet' kien cu the, doanh thu chi dugc ghi nhan khi nhiing dieu kien cu the do khong con ton tai va nguai mua khong dirge quyen tra lai dich vu da cung cap.

• Cong ty da hoac se thu dugc lgi ich kinh to tir giao dich cung cap dich vu do. • Xac dinh throe phan cOng viec da hoan thanh vao thai diem bao cao. • Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich

vu do.

Truing hop dich vu dtrgc thirc hien trong nhiau kj, thi doanh thu dugc ghi nhan trong kj/ dtrot can cu vao ket qua phan cOng viec da hoan thanh vao ngay ket thlic kj, ke toan.

Doanh thu cho thue tai san hoot tieing Doanh thu cho thue tai san hoat Ong dugc ghi nhan theo phuong phap dtrimg thang trong sit& tiled gian cho thue. Tian cho thue nhan truck cita nhiau kjf dugc phan b6 vao doanh thu phit hop voi thai gian cho thue.

Trdn lui Tien lai dugc ghi nhan tren co so• tiled gian va lai suit thirc t6 tirng

Co Ilk va 19i nhu'On dwpc chia Co tik va lgi nhuan dugc chia dugc khi nhan khi Cong ty dirge quyen nhan co tire hoac loi nhuan tir viec gop van. Co tut dirge nhan bang co phieu chi dugc theo d'Oi s luting co phieu tang them, kh6ng ghi nhan gia tri co phieu nhan dugc.

18. Chi phi di vay Chi phi di vay bao gam lai tien vay va cac chi phi khac Oat sinh lien quan true tiap den cac khoan vay.

Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. Tnremg hop chi phi di vay lien quan true tiep den viec dau tir xay dung hoac san xuat tai san da dang can co mat thai gian dit dai (tren 12 thang) de có the dua vao sir dung theo muc dich dinh trtrac hoac ban thi chi phi di vay nay dugc tinh vao gia tri cua tai san do. Doi vii khoan vay rieng phtic vu viec xay dung tai san co dinh, lai vay dugc van h6a ke ca khi thai gian xay dung duai 12 thang. Cac khoan thu nhap phat sinh tir viec dau to tam thai cac khoan vay &roc ghi giam nguyen gia tai san co lien quan.

Dai voi cac khoan van vay chung trong do co sir dung cho muc dich dau to xay dung hoac san xuat tai san doi dang thi chi phi di vay von hoa dirge ?the dinh theo tj, le von hoa,dai voi chi phi My ke binh quan gia quyen phat sink cho viec dau xay dung co ban hoac san xuat tai san do. TS, le von hoa dugc tinh theo ty le lai suit binh quan gia quyen cua cac khoan vay chira tra trong kj,, ngoai trir cac khoan vay rieng biet phuc vu cho muc dich hinh thanh mat tai san et' the.

6' ;0

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Ban thuyit minh nay la mgt ba phOn hop thanh va phai dzzoc doc cung voi Boo cao tai chinh 24

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phtxtrng Ben Nghe, Quan 1, TP.116 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang clau cua nam tai chinh ket thitc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh theo)

19. Cac khan chi phi Chi phi la nhiing khoan lam giam Igi ich kinh to duck ghi nhan tai then diem giao dich phat sinh hoac khi c6 kha nang twang dal chac chart se phat sinh trong Wang lai khOng phan biet a chi tien hay chtra.

Cac khoan chi phi va khoan doanh thu do no tao ra phai duqc ghi nhaadOng thai theo nguyen tat phit hop. Trong tnremg hop nguyen tac pith hqp xung dOt voi nguyen tac than tong, chi phi duck ghi nhan can cir vao ban chat va qui dinh cua cac chart mtrc toan a dam bao phan anh giao

dich mOt cach trung thac, hop 1j,.

20. Thue thu nit4p doanh nghi0 Chi phi thug' thu nhap doanh nghiep bao gum thue thu nhap hien hanh va thug' thu nhap hoar' lai.

Thui thu nhdp hien hanh Thue thu nhap hien hanh la khoan thue clugc tinh (Iva ten thu nhap tinh thug. Thu nhap tinh thug' chenh lech so vai lqi nhuan toan la do dieu chinh cac khoan chenh lech tam thed giita thue va kg' toan, cac chi phi kitting duck trir cling nhu dieu chinh cac khaki thu nhap khorig phai chiu thug' va cac khoin 1S duck chuyen.

Thue thu nhi)p hodn lai Thue thu nhap hoan lai la khoan thud thu nhap doanh nghiep se phai nop hoac se dace hoan lai do chenh lech tam thai gida gia tri ghi so cua tai san va nq phai tra cho mvc dich lap Bao cao tai chinh va ca sb tinh thue thu nhap. Thue thu nhap hoAn lai phai tra duck ghi nhan cho tat ca cac khan chenh lech tam thai chiu thue. Tai san thus thu nhap hoan lai chi dugc ghi nhan khi chac than trong ttrcmg lai se c6 lqi nhuan tinh thue a sir dung flitting chenh lech tam thai duck khau trir nay.

Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan lai dtrqc xem xet lai vao ngay ket thik ky kg' toan va se &roc ghi giam den mire dam bao chac chan c6 du lqi nhuan tinh thus cho phep loi ich cua mOt phfin hoac toan IDO tai san thug thu nhap hoan lai dupc sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai chtra throe ghi nhan try& day dtrqc xem xet lai vao ngay lc& thitc IcS/ kg' toan va duck ghi nhan khi chac chan c6 du Iqi nhuan tinh thue de c6 the sir dung cac tai san thue thu nhap hart lai chtra ghi nhan nay. , .•°."

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Tai san thud thu nhap hoan lai va thud thu nhap hoAn lai phai tra duck xac dinh theo thus suat cltr 4 KIRI:NCH tinh dp dung cho nam tai san duoc thu hoi hay no. phai tra &roc thanh toan ten cac mitt

thue suat c6 hieu ltrc tai ngay ket thik ky kg' toan. Thue thu nhap holt lai dtrqc ghi nhan vao Bao \ cao ket qua hog clung kinh doanh va chi ghi trac tiep vao von chit so' hint khi khoan thue do lien

' ley

quan den cac khoan muc duck ghi thang vao von chit sa hint.

Tai san thus thu nhap hoan lai va nq thue thu nhap hart lai phai tra throe bit trir khi: • Cong ty c6 quyen hop phap duck bn trir gida tai san thud thu nhap hien hanh vai thue thu nhap

hien hanh phai Op; va • Cac tai san thus thu nhap hart lai va thug thu nhap hoAn lai phai tra nay lien quan den thue thu

nhap doanh nghiep throe quart ly bed cling mOt ca quan thug: - Doi vai cling mOt dan vi chiu thue; hoac

Cong ty dtr dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren ca se( thuAn hoac thu hOi tai san ang thOi vai viec thanh toan nq phai tra trong tirng ky twang lai khi cac khoan tong yeu cita thug thu nhap hoan lai phai tra hoac tai san thue thu nhap hoan lai duqc thanh toan hoac thu hoi.

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14, PH

Ban thuyit minh nay la mOt b0 pkin hqp thimh va phai &ivy dQc cling voi Bcio cao tai chinh 25

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phubmg Ben Nghd, Que.n 1, TP. 1-16 Chi Minh, Viet Nam BAO cAo TAI CHiNH 9 thang dau dm Mtn tai chinh ket th6c ngay 31 thang 12 !lam 2017

Ban thuyet minh Bac, can tai chinh (tiep theo)

21. Ben lien quan Cac ben dtrqc coi la lien quan neu mgt ben c6 kha nang kiem soat hoac c6 anh Inr6ng dang ke d6i vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dOng. Cac ben ding dtrqc xem la ben lien quan neu ding chili sty kiem soat chung hay chili anh htrang clang ke chung.

Trong viec xem xet m6i quan he dm cac ben lien quan, ban chit dm m6i quan he (Jinx chti trong nhieu hcm hinh thirc phap 19.

22. Bao cao theo bo ph4n BOyhan theo link vuc kinh doanh la mot phAn c6 the xic dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu va c6 Hai ro va lqi ich kinh to khac vii cac b0 phan kinh doanh khac.

BO phan theo khu v‘rc,dia 19 la mot phAn c6 the xac dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, dich trong pham vi mot moi trugng kinh to cki the va CO rtai ro va lqi 1ch kinh to khac vii cac 130 phan kinh doanh trong cac m8i triramg kinh to khac.

Thong tin bo phan dtrqc lap va trinh bay phi' hqp vii chinh sach ke toan dp citing cho viec lap va trinh bay Bao cao tai chinh cua COng ty.

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI KE TOAN

1. Tien va cac khofin twang &rang tien St) cal ky SO dam Warn

Tien mat 3.503.054.332 3.261.112.491

Tien giri ngan hang 132.824.167.240 65.091.404.248

Tien dang chuyen 690.481.164 936.509.312

Cac khoan ttrung throng tien (Tien giri ngan hang co k9 han g6c khong qua 03 thing) 1.500.000.000 5.000.000.000

CCing 138.517.702.736 74.289.026.051

2. Cac khan dau tir tai chinh Cac khoan dau to tai chinh cila Cong ty bao Om ch(rng khoan kinh doanh va dAu to gOp von vao don vi khac. Thong tin ye cac khoan dau to tai chinh dm Cong ty nhu sau:

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2a. Chan khocin kinh doanh

Gil gtoc

SO cuoi ky Gil tri hqp 15!

Du. phong Gil goc

SO dAu nam Gil tri hqp ly Dtr pheng

Co phi& Ngan hang,Thuang mai Co phan Quoc Dan 94.971.030.000 49.679.431.300 (45.291.598.700) 94.971.030.000 33.586.094.400 (61.384.935.600)

Cong ty CO phOn Thdp Thu Dix 31.488.264.362 13.854.828.000 (17.633.436.362) 31.488.264.362 15.053.803.500 (16.434.460.862)

Cong ty CO ph'an Khoang sail Mangan 14.234.321.100 451.705.000 (13.782.616.100) 14.234.321.100 361.364.000 (13.872.957.100)

Cong ty CO ph'an 'Chuang san va Xay clung Binh Ducmg 121.578 200.800 2.064.510.525 2.217.718.600

Cac co phieu khac 528.640 368.650 (253.990) 528.640 353.600 (253.990)

aing 140.694.265.680 63.986.533.750 (76.707.905.152) 142.758.654.627 51.219.334.100 (91.692.607.552)

Ban thuyb minh nay la mot 60 phan hop thanh va phai &gm cloc cling vot Bao cao tai chinh 26

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrang Ben Nghe, Quan 1, TP. I-16 Chi Minh, ViEt Nam

BAO CAO TAI CHINH 9 thang clau ctia nam tai chinh ket thtle ngay 31 thang 12 nam 2017 Ban thuyet minh Bac) cao tai chinh (titp theo)

Tinh hinh bin dOng du phong giam gia chung khoan kinh doanh nhtr sau: 1< , nay K37 truer

S6 dau nam (91.692.607.552) (79.980.618.602)

Trich lap dtr phong 1)8* sung (185.422.950)

Hoan nhap chr phong 14.984.702.400

SO cuoi ky (76.707.905.152) (80.166.041.552

2b. Dih4 nr gap van vao dun vi kheic So cutii kir

Gia goc Dkr phong SO clOu nam

Gia gOc DIr phong

Dau to vdo cong ty con 3.60 7.909.063.1 78 (244.2 78.736.09 7) 3.483.95 7.013.1 78 (154.556.245.017)

Cong ty Co phan Hoa Sen Thai Binh Ducmg 790.482.100.000 (34.637.871.240) 790.482.100.000 (32.413.828.800)

Cong ty C6 Phan Hen Ngoc Thai Binh Dung 586.721.892.380 (130.730.196.240) 586.721.892.380 (68.830.194.560)

Cong ty CO phan Cang Nam Hai Cong ty CO phan Cang Nam Dinh Vu

424.383.000.000 360.000.000.000 (2.412.794.514)

424.383 .000.000 360.000.000.000 (361.386.502) ?I

CEng ty CO phan Cang Nam Hai Dinh Vu 338.625.450.000 - 338.625.450.000

C8ng ty TNHH MTV Tiep van Gemadept 200.000.000.000 200.000.000.000

C8ng ty TNHH Cang Phu& Long 200.000.000.000 200.000.000.000

COng ty Co phan Niem KiEu Hanh Thai Binh Ducrng (i) 126.968.200.000 (37.162.064.520) 55.647.500.000 (33.188.126.400)

Cong ty TNHH MTV Cong nghiEp Cao su Thai Binh Dung 81.700.000.000 (7.817.418.720) 81.700.000.000 (6.990.769.039)

COng ty Co phan ICD Nam Hai 78.000.000.000 (10.281.130.136) 78.000.000.000 (11.756.799.654)

COpg ty CO phan Tiep van va Cang quoc to Hoa Sen — Gemadept 70.866.282.735 (128.945.938) 70.866.282.735 (126.364.833)

Cong ty Co phan Gemadept Viing Tau 67.200.000.000 - 67.200.000.000 98 /4

Cong ty, CO phan Dau Xay dung va Phat trial Ha tang Gemadept 60.000.000.000 - 60.000.000.000 -G TY

Cong ty TNHH MTV Van tai bien Kft

Gemadept (") 52.565.750.000 - VA IL

C6ng ty Co phan Cang qu6c to C Gemadept Dung Quat 41.730.000.000 - 41.730.000.000

Cong ty TNHH Dich vg Van tai tong hqp V.N.M 35.000.000.000 - 35.000.000.000

Cong ty CO phan Dich vu Van tai Truang Tho 27.600.000.000 27.600.000.000

Cong ty TNHH MTV Gemadept Hai PhOng 23.924.332.310 - 23.924.332.310

Gemadept (S) Pte. Ltd. 15.207.300.000 (15.207.300.000) 15.207.300.000

Gemadept (Malaysia) Sdn. Bhd. 15.206.200.000 (4.901.014.789) 15.206.200.000

Cong ty TNHH MTV Van tai Hang hai Thai Binh Ducrng 3.500.000.000 3.500.000.000

Cong ty Co phan Cang quOc to Gemadept Nhcm Hqi 2.343.651.753 2.343.651.753

Cong ty TNHH MTV Logistics Bien Sang 2.182.000.000 2.182.000.000

Cong ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Duung 1.000.000.000 1.000.000.000

Ban thuyit minh nay la me)t b¢ ph4n krp thanh va phai cluvrc dpc cling voi Bao cao tai chinh 27

)1)

1

1

1

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirtmg Ben Nghd, Quin 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thing dau cua nAm tai chinh kit thilc ngdy 31 thing 12 nAm 2017 Ban thuyet minh Ban cao tai chinh (tiep theo)

Cong ty TNHH Gemadept Logistics

SO cuOi ky Gia giic Dkr phong

SO du faint Gia goc Dt; phong

Holding (") 65.600.000 Cling ty TNHH Gemadept Shipping Holding (") Cac cong ty con khac 2.637.304.000 (1.000.000.000) 2.637.304.000 (888.775.229)

Diu to vdo cong ty lien doanh, lien kit 1.541.627.495.376 (97.095.999.593) 1.528.031.495.376 (86.459.334.415)

Cong ty Co phan Cing Cdi Mdp Gemadept — Terminal Link 834.150.000.000 (69.149.546.671) 834.150.000.000 (63.390.339.755)

Cong ty Co phAn Dich vu Hang h6a Sii Gbn 393.773.440.000 393.773.440.000

COng ty TNHH Golden Globe 89.355.403.136 (1.061.467.871) 89.355.403.136 (1.099.227.672)

Cling ty TNHH Thuang mai Qua CAu yang 62.538.064.097 62.538.064.097

COng ty TNHH Tiep van "K" Line — Gemadept (I) 60.352.500.000 46.756.500.000

Cong ty CO phAn Lien hcrp Thkrc phAm 49.825.280.000 (8.130.376.908) 49.825.280.000 (3.215.158.845)

Cong ty CO phAn Win tai va Djch vu Dien lvc 23.236.200.000 23.236.200.000

Cdc Ong ty lien ket khdc 28.396.608.143 (18.754.608.143) 28.396.608.143 (18.754.608.143)

D€u tu gdp win vdo don khdc 326.872.332.000 (116.808.087.335) 326.872.332.000 (117.274.301.663)

Ngan hang Thucmg mai CO phAn Hang Hii Viet Nam 165.581.032.000 (113.572.432.000) 165.581.032.000 (113.572.432.000)

Cling ty TNHH CJ Viet Nam 140.415.300.000 140.415.300.000

Cong ty CO phAn Ching khoin COng nghiep Viet Nam 15.876.000.000 15.876.000.000

Cong ty CO phAn Quin IS/ Quy Tri Tue Viet Nam 5.000.000.000 (3.235.655.335) 5.000.000.000 (3.701.869.663)

COng 5.476.408.890.554 (458.182.823.025) 5.338.860.840.554 (358.289.881.095)

(I) Tang do g6p von bo sung.

Cac cong ty mai &roc thanh lap trong

Gia tri DOi vii cac khan dau to c6 gia niem yet, gia tri hop IS/ dtrqc xac dinh theo gia niem yet tai ngay ket tit& kSi ke tan. Cong ty chtra xac dinh gia tri hop Iy cua cac khan dau to kh6ng c6 gia niem yet do chua c6 huerng din cu the ve viec xac dinh gia tri hqp

Tinh hinh hoot ding cita cac cong ty con va cong ty lien doanh, lien Idt Cac ding ty con va ding ty lien doanh, lien ket dang hoat deng kinh doanh binh thuirrig.

Du phong cho cac khoon clan ttr Op von Tinh hinh bien d'Ong du phong cho cac khan

vao don vi khcic dau to g6p von vao dun vi khac nhu sau:

KY nay KY trtthe

SO dau nam (358.289.881.095) (239.383.659.533)

Trich lap du phong 1)6 sung (99.892.941.930) (78.886.148.238)

SO cuei Ic , (458.182.823.025) (318.269.807.771)

Ban thuyb minh nay la mOt b(3 phtim hqp thanh va phai duqc dQc cling veri Bcio ccio tai chinh 28

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HA, VAI

CONG TY C5 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrang Ben Nghd, QuAn 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CH!NH 9 thang dAu cua nAm tai chinh ket thilc ngay 31 thang 12 nAm 2017 Ban thuyet minh Bao coo tai chinh (tiep theo)

Giao dich ved cac cong ty con va cong ty lien doanh, lien ket Cac giao dich tr9ng yeu gif.ta Cong ty vai cac cong ty con va eking ty lien doanh, lien ke't nhu sau:

Lay Ice tir dim nom den cuei IcY nay Nam nay Nam trtrot

Con; ty Co pluin Cang quac to Gemadept Dung Quat Chi phi dich vu 79.304.727 17.108.426 Doanh thu dich vu 476.181.818

Cong ty TNHH Dich vu VOn tai tang hpp V.IV.M Lqi nhuan &rot chia 7.000.000.000

Gemadept (Malaysia) Sdn. Bhd. Lqi nhuan dtrqc chia 7.329.473.030 Chi phi dich vu daily 256.089.801 287.399.428

Gemadept (S) Pte. Ltd. Chi 110 3.119.302.418 11.579.395.508 Chi phi dich vu 29.031.971.000 44.047.380.000 Thu h$ 5.448.436.342 541.976.772

Cong ty TNHH Gang Phtrac Long Cho vay 69.000.000.000 79.000.000.000 Ban tai san co dinh 33.695.510.100 Cho thue tai san 26.376.465.294 34.309.090.902 Doanh thu dich vu 1.261.839.421 4.180.062.142 Lai cho vay 1.294.805.557 1.473.645.834 Chi phi dich vu 6.231.010.959 23.537.898.919 Lqi nhuan dtrqc chia 29.000.000.000 9.000.000.000 Chi h0 223.863.954 958.231.808

Cling ty TNHH MTV Tiep qv: Gemadept Lqi nhuan dtrqc chia 76.086.549.644 31.000.000.000 Cho thue tai san 2.195.818.182 Chi 110 2.741.288.248 4.787.827.518 Ban tai san c0 dinh 392.500.000 Doanh thu dich vu 9.418.901.051 8.436.882.653 Chi phi dich vu 216.681.818 408.818.182 Thu h0 28.022.677.643 21.343.673.165 Vay 39.000.000.000 Lai vay 328.440.000 Cho vay 25.000.000.000 Lai cho vay 51.111.111

Cling ty TNHH MTV Gemadept Hai Pheng Doanh thu dich vu 63.739.248.303 48.464.296.059 Doanh thu cho thue tai san 11.942.906.158 10.845.000.000 Chi phi dich vu 66.076.062.629 50.616.450.049 Chi 110 75.914.638 129.367.083 Lqi nhub duqc chia 9.000.000.000 6.000.000.000

Ban thuyit mink nay la mot by phOn hop thank va phai cluoc doe cling vai Bcio coo tai chinh 29

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu?mg Ben Nghe, Quan 1, TP. 1-16 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket fink ngay 31 thang 12 nam 2017 Ban thuyet minh Ban cao tai chinh (tiep theo)

Luy ke tir dau nam den cuoi kj, nay Nam nay Nam truk

Cong Co phial Dich vu Van tai Tririmg Th9 Doanh thu cho thue tai san 3.240.000.000 3.240.000.000 CO tire dtrqc chia 6.624.000.000 •••

Cong ty Co pain Ciing Nam Hiii CO ti'rc &rot chia 47.309.685.023 100.000.000.000 Ban tai san c0 dinh 11.838.109.000 Doanh thu dich vu 6.788.842.316 3.600.000.000 Chi phi dich vu 10.039.028.975 1.430.936.926

Cong ty Co phi'in Cang Nam Hai Dinh Vu Lai vay 3.721.944.446 2.292.361.113 Chi phi dich vg 1.378.134.468 1.339.515.727 Ban tai san c0 dinh 68.275.699.000 Doanh thu dich vu 11.403.309.296 12.272.727.267 CO tirc dirge chia 152.381.452.500 90.381.452.500 Vay 150.000.000.000 100.000.000.000

Cong ty CO phiin ICD Nam Hai Lai cho vay 3.825.777.777 101.777.778 Cho vay 36.000.000.000 18.000.000.000 Chi phi dich vu 900.826.652 Ban tai san c0 dinh 1.418.878.000

Cong ty TNHHMTV Van tai Hang hiii Thai Binh Throng Lgi nhuan &Km chia 2.000.000.000 Vay 27.500.000.000 Lai vay 210.805.555 Chi 110 212.595.381 206.626.500

Cling ty TNHH MTV Ong ngliPep Cao su Thai Binh Throng Chi h0 316.875.942 306.160.467

Cling ty TNHH D'ich v9 Tin h9c VT Tin Chi h0 1.152.455.149 955.796.966 Chi phi dich vu 40.000.000

Cong ty CO phiin Diiu Xliy dung va Pluit tri'An Ha tang Gemadept Chi h0 85.196.000

Cong 21 CO pain Hon ng9c Thai Binh Doting G6p von 51.342.000.000 Chi he? 75.190.273.593

Cling 2; CO phim Hoa Sen Thdi Binh Duying GOp von 11.210.000.000

Bcin thuyk minh nay la m'en b0 pkin hqp thanh va phdi dtrqc floc clung voi Bao ccio tai chinh 30

/ i 4 C

1" TI4CI 4 * KIN 0 .", I

4

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuting Ben Nghe, QuAn 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dAu dia nAm tai chinh ket thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Luy ke tir dAu nam den cuoi ky nay Nam nay Nam truk

Cong ty Co plain Ndm Kieu Hank Thai Binh Arcing. Gop von 71.320.700.000 55.647.500.000

NhO chi h0 566.531.235

Cong ty TNHH Thiet bi va Dich vy Hang hell Thai Binh Diming !:1 Doanh thu dich Nip 2.652.955.489 2.290.037.356

Chi phi dich vu 227.009.744

Cling ty TNHH ISS — Gemadept Doanh thu dich vu 7.973.286

1,

COng ty Co pain Cang Nam Dinh Vu Gop von - 35.000.000.000

Ong ty TNHH MTV Van tai bdn Gemadept Gip von 52.565.750.000 Doanh thu dich vu 19.195.461.653 Chi phi dich vu 265.930.775 Thu h0 2.505.452.575 Phai thu khac 1.260.647.420

Ging ty TNHH Gemadept Logistics Holding Gop von 65.600.000 Doanh thu dich vu 27.019.520

Cong ty TNHH Gemadept Shipping Holding Doanh thu dich vu 40.529.280

,o4,

Gong ty Co phcin Cling Cai Mep Gemadept - ON Terminal Link NHII

Doanh thu cho thue van phong 198.000.000 198.000.000 IOAI Lai vay 928.922.840 914.731.190

A I

Mfg ty Ca phiin Dick vu Hang hda Sai Gen 'I.7 Chi phi dich vu 6.360.640 5.342.400

Co tirc dtrqc chia 82.987.380.000 35.312.500.000

Cling ty TNHH Tiep van "K" Line — Gemadept Doanh thu dich vu 232.324.500 230.011.253 Gop von 13.596.000.000 20.000.000.000 Cho vay 3.000.000.000 4.500.000.000 Lai cho vay 8.666.667 15.000.000

Cong ty Co pain Kiln tai va Dich vy Dien lirc CO tirc dtrqc chia 1.072.446.000 1.394.179.800

Cong ty TNHH Golden Globe Chi h0 11.566.800.000 18.000.000

Ban thuyk minh nay ia mot bti ph in hpp thanh va phcii away dpc sung vai Bap ccio tai chinh 31

1

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Minh T8n, PhuCrng 136n Nghe, QuAn 1, TP. Hi) Chi Minh, Viet Nam BAO CAO TAI CfliNH 9 thing dAu cila nim tai chinh ke't th0c ngay 31 thing 12 nam 2017 Bin thuyet minh Bao cao tai chinh (tier, theo)

Luy ke tir dau nam den add 14 nay Nam nay Nam trir&c

Cling ty Co philn Thwang tang Vang Tau CO tirc duqc chia 1.253.460.000

Cong ty Co plain Lien hop Thvc pham Co tire duqc chia 259.001.900

Cong ty Co phein Du Lich Minh Dam LAi cho vay 979.000.000 Cho vay 3.600.000.000

Khoan (Ida tu• Op von vao don vi khac &roc sudung cld cam co Ging ty da dimg 11.100.000 co phAn cua Cong ty trong Coq ty Co phAn Dich vu Hang hoa Sai Gen de darn bao cho khoan vay tai Ngan hang Thucmg mai CO phAn A Chau — Chi nhanh Sai G6n (xem thuyet minh s6 V.21b).

3. Phil thu ngin ban caa khich hang SO cuOi IcY SO dau nam

Phai thu cac ben lien quan 218.030.211.093 223.465.585.775

Gemadept (S) Pte. Ltd. 102.242.610.776 107.505.171.770

Cong ty TNHH Cang Phu& Long 51.426.200.661 69.785.015.201

C6ng ty TNHH MTV Van tai bi'en Gemadept 29.226.657.799 Cong ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Ducmg 19.952.251.038 32.659.631.989 Cong ty Co ph'An Cang Nam Hai 3.435.483.871 Cong ty TNHH MTV Gemadept Hai Pining 3.180.626.482 6.156.860.028 C6ng ty TNHH MTV Tiep van Gemadept 2.752.994.420 6.283.770.101 C6ng ty CO phAn Dich vu Van tai Tnrang Th9 2.376.000.000 396.000.000 Cong ty Co phAn ICD Nam Hai 1.560.765.800 - 98 )

Cong ty CO phAn Cang Nam Hai Dinh Vu 1.347.370.171 - G T Gemadept (Malaysia) Sdn. Bhd. 233.623.373 641.574.586 M H Cong ty CO phAn Cang qu6c to Gemadept Dung . VA Quit 174.600.000 a:Mg ty TNHH Golden Globe 46.658.222 Cong ty TNHH Gemadept Shipping Holding 44.582.208

C6ng ty TNHH Gemadept Logistics Holding 29.721.472 Cong ty TNHH ISS — Gemadept 64.800 36.591.900 Cong ty TNHH Tiep van "K" Line — Gemadept - 970.200 Phai thu cdc khach hang khdc 73.740.412.616 124.754.055.206

ging 291.770.623.709 348.219.640.981

Quyen doi nq ctia toan by khoan phai thu da dtrqc the chAp a dam bao cho khoan vay tai Ngan hang Thucrng mai Co phAn COng Thuong Viet Nam — Chi nhanh 1 TP. Ho Chi Minh (xem thuyet minh s6 V.21a).

0

t.

1 Ban thuyEt minh nay la mOt 1)0' phan kip thanh va phai dupe dpc cling vii Bcio cao tai chinh 32

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtromg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau dia nom tai chinh ket auk ngay 31 thing 12 nom 2017 Ban thuy6t minh Bao coo tai chinh (tiep theo)

4. Tri truirc cho nguiri ban ngin han SO cad kir SO dAu nom

Tni fru* cho ben lien quan 11.194.930.965 5.900.000.000

Cong ty TNHH Cang Phugc Long 11.194.930.965 5.900.000.000

Tra fru* cho cric ngwai ban kheic 47.955.480.839 49.582.460.054

Cong ty CO phan B8ng Sen Vang 26.080.800.000 26.130.000.000

Cong ty Co phAn Hang hai Ngan Ha 10.783.853.004 14.000.758.457

Cac nha sung cap khac 11.090.827.835 9.451.701.597

COng 59.150.411.804 55.482.460.054

5. Phil thu ve cho vay ngin ban So cuoi 14 SO dOu nam

Cho ctic ben lien quan vay 84.730.000.000 48.730.000.000

COng ty CO phAn ICD Nam Hai 73.000.000.000 47.000.000.000

Cong ty TNHH Cang Phugc Long 7.000.000.000 COng ty TNHH Tie') van "K" Line — Gemadept 3.000.000.000

Cong ty Co phAn Du Lich Minh Dam 1.730.000.000 1.730.000.000

Cho to char khcic vay 20.000.000.000 20.000.000.000

COng 104.730.000.000 68.730.000.000

6. Phii thu ngin hanklai han khic 6a. Phai thu ngiin ban kluic

SO cuOil4 SO dAu nom

Phai thu ccic ben lien quan 403.618.868.870 313.508.346.413

Gemadept (S) Pte. Ltd. — Chi h0 113.995.156.540 116.505.488.355

Cong ty Co phAn Hon NgQc Thai Binh Dtrcmg — Chi h0 106.855.232.400 102.522.388.153

Grand Pacific Shipping Pte Ltd — Dat cgc thue tau 45.360.000.000 45.440.000.000

Cong ty TNHH Cang Phuac Long — Chi hO, lqi nhuan dugc chia, lai cho vay 44.373.323.342 14.146.148.275

C6ng ty TNHH MTV Tiep van Gemadept — Chi h'0, lgi nhuan dugc chia 40.314.457.273 44.150.827

Cong ty Co phAn Dich vg Van tai Trtkrng Thg - Ho trq von, chi 110, co tire 27.472.800.000 20.848.800.000

Cong ty TNHH Golden Globe — Chi h0 11.566.800.000 Cong ty TNHH Dich vp Van tai tong hgp V.N.M — Lgi nhuan dugc chia 5.000.000.000 Cong ty TNHH MTV Gemadept Hai Ph6ng — Chi hO, lgi nhuan dugc chia 3.020.958.804 Cong ty TNHH MTV Van tai Wen Gemadept — Nh6 thu hp 1.260.647.420 Cong ty CO phAn Van tai va Dich vki Dien lac — C6 ttic 1.072.446.000 1.394.179.800

Cong ty TNHH Dich vn Tin hgc VT Tin — Chi 110 1.061.655.149 C6ng ty Co phAn ICD Nam Hai — Lai cho vay 994.000.000 746.000.000 Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Duang — Chi hQ 239.004.391 C6ng ty Co phAn Cang quoc to Gemadept Dung QuAt — Co tut 9.987.284.157

Cong ty CO phAn Thirang tang Viing Tau — CO tire 1.156.896.000

Ban thuyit minh nay la mOt bq phein hop thanh va phai dugc cloc ming veri Bcio coo tai chinh 33

A

;No)

1.1 HAN JVA

, 4

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirong Ben Nghd, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thing &au city nam tai chinh lc& thiic ngay 31 thing 12 nAm 2017 Bin thuyet minh Bao do tai chinh (tiep theo)

SO cuta kj,

So dAu nam

Cac ben lien quan khac Phai thu ccic Ca char viz' cd nh an khric Tam t'rng Cac khoan chi ix) a thtrc hien dich v9 dai 1j, Cac khoan dat c9c ngin han Cac khoan phai thu ngin han khac

COng

1.032.387.551 74.824.411.172 39.513.978.853

7.627.511.630 5.788.360.400

21.894.560.289

717.010.846 61.913.160.687 39.455.111.148

4.832.506.652 385.500.001

17.240.042.886

478.443.280.042

375.421.507.100

6b. Phiii thu dai hen khzic So cuOi ky

Gia tri Du 'Thong

SO dAti nam

Gia tri Dir phong

3

P

Cong t' TNHH Song Hang —Gap von harp tac thtrc hien dtr An Cang tong hqp Le Chan 19.000.000.000

Cong ty CO phan 'Au ttr Xay Ong Phat trien Ha tang Mat Trod Dong Dtrang — Gop von hgp tic thtrc hien dtr an Khu dich vu hau can logistics 18.000.000.000

Cac khan dat CQC dai han 5.000.000

- 19.000.000.000

- 18.000.000.000

- 7.670.643.300

gong 37.005.000.000 - 44.670.643.300

7. Nor xAu

Thtei gian qui Flan

SO cuOi ky

Gia goc Gia tri cla

lap chi phong TWA gian qui Ilan

So dau nam

Gia gOc Gia tri da

lap chr phong Cac ben lien quan 161.292.038.762 (145.930.349.538) 1.936.882.222 (1.936.882.222) Gemadept (S) Pte. Ltd. — Chi hi) (*) 113.995.156.540 (98.633.467.316) Grand Pacific Shipping Pte Ltd — DAt coc thue tau (1 45.360.000.000 (45.360.000.000) Cong ty CO phAri Du ljch Minh Dam — Cho vay va lAi vay 1.936.882.222 (1.936.882.222) 1.936.882.222 (1.936.882.222) Cdc 16 char va cd nhan khdc 8.413.976.494 (8.281.970.494) 8.413.976.494 (8.281.970.494) BA Nguyen Thi Hong Linh — Phai thu ye kinh doanh Tren 03 Tren 03 chtbg khoan nam 3.000.000.000 (3.000.000.000) nAm 3.000.000.000 (3.000.000.000) Penex Container Lines Pte. Ltd — Phai thu tien ban Tren 03 Tren 03 hang nam 2.763.212.976 (2.763.212.976) nam 2.763.212.976 (2.763.212.976) Phai thu cac to chic va c6 'than

Tit 01 nam den tren

Tir 01 nAm den tren

khac 03 nAm 2.650.763.518 (2.518.757.518) 03 nam 2.650.763.518 (2.518.757.518) Cong 169.706.015.256 (154.212.320.032) 10.350.858.716 (10.218.852.716)

Ban thuyit minh nay la mOt be; phem hap thanh va phai duvc dac cling voi Bcio ccio tai chinh 34

Nhien lieu tren tau Hang h6a, phi tong COng

11.474.732.064 2.335.414.813

26.179.756 13.810.146.877 26.179.756

SO cuOi ky 454.321.896

336.057.809 790.379.705

SO call ky 18.869.143.289

322.485.271 19.191.628.560

SO dill dam 689.789.133

1.223.105.555 667.496.696

2.580.391.384

SO dila nam 14.531.883.251 7.516.342.650

850.797.116 22.899.023.017

CONG TY C5 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP.146 Chi Minh, Viet Nam

BAO CAO TAI CHINH 9 thang dau cua rift tai chinh ket thuc ngay 31 thang 12 nam 2017 Bin thuyet minh BA° cao tai chinh (tiep theo)

(.) Khoan dir phong nq phai thu kh6 dei Gemadept (S? Pte. Ltd. va Grand Pacific Shipping Pte Ltd duvc trich lap dtra vao vies danh gia kha nang thu hoi cong ng to vitro dinh gia tau Pacific Express va tau Pacific Grace.

Tinh hinh bin dOng du phong nor phai thu ngan han kh6 doi nhu sau:

Ky nay Ky tririrc

SO dau nam (10.218.852.716) (6.793.794.310)

Trich lap du phong bit') sung (143.993 .467.316)

SO mull 14 (154.212.320.032) (6.793.794.310)

8. Hang din kho SO cuoi ky

Gia gOc Dy• phong

SO dau !lam Gia gilc Der phi:mg

9. Chi phi tra trigec ngin han/dai hart 9a. Chi phi Ira trtrac nein han

Chi phi bao him Chi phi vat to Cac chi phi tra tilt& ngin han khac Cong

9b. Chi phi frit trwac dai km

Chi phi lai thue tai chinh container Chi phi sira chug Cac chi phi tra truck dai han khac COng

10. Tai sin co dinh hiku

Nguyen gii SO dau nam Mua slim mai Dau to xay dung

hinh

Nhi cfra, vat kien true

MAy mem vi thiet bj

Phtrcmg tien van till,

truyen can

Thiet hi, dung Cu quin ly Cong

6.051.904.132 11.327.933.357 661.717.624.898 5.964.161.938

7.375.522.357 686.472.984.744

73.636.364 6.037.798.302

co ban hoan thanh - 19.460.447.461 - 19.460.447.461

Thanh ly - (4.241.955.367) (381.173.084.595) - (385.415.039.962)

Anh hikmg cda t9 gia khi chuyen bac) can (12.597.452) (251.600) (12.849.052)

SO cuOi ky 6.051.904.132 7.085.977.990 305.956.552.250 7.448.907.121 326.543.341.493

Trong ca. DA khau hao het nhung van con sir dung 1.925.462.908 6.989.614.357 182.404.643.196 7.213.767.121 198.533.487.582

Dang chty thanh IY

Ban thuyk minh nay la mOt by phan h9p thanks va phai chew (19c cang vai Bcio cao tai chinh 35

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirtmg Ben Nghd, QuAn 1, TP. 116 Chf Minh, Viet Nam BAO CAO TAI CH1NH 9 thang dAu cua nam tai chfnh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Gia tri hao mon

Nha cira, vat kien trtic

May ink va thiet bi

PhuTyng tign vOn tai,

truyen dan

Thiet bi, dung co gnarl ly gong

SO dAu nam 5.365.500.641 10.154.565.674 358.902.175.566 7.244.141.786 381.666.383.667

KhAu hao trong ky 257.972.670 19.919.980 37.251.720.297 50.735.437 37.580.348.384

Thanh (3.174.395.760) (199.830.317.337) (203.004.713.097)

Anh hudrng cua t9 gia khi chuyen doi bao cao (3.246.036) (261.040) (3.507.075)

SO cuoi ky 5.623.473.311 7.000.089.894 196.320.332.490 7.294.616.183 216.238.511.878

Gig tri con 1ai SO dAu nam 686.403.491 1.173.367.683 302.815.449.332 131.380.571 304.806.601.077

SO cuoi ky 428.430.821 85.888.096 109.636.219.760 154.290.938 110.304.829.615

Trong do: Tam thai chua sir dung Dang cher thanh 1y

MOt s6 tai san c6 dinh hitu hinh có gia tri con lai theo s6 sach la 429.012.086 VND da dtrqc the chap de dam bao cho cac khoan vay cua Ngan hang ThIrcmg mai Co phAn Qu6c to Viet Nam — Chi

nhanh Sai Gan (xem thuyet minh so V.21a).

11. Tai san c6 dinh thue tai chinh Thiet bi va phirong tign

van tai

N

Nguyen gia SO dAu nam Thue tai chinh trong kS,

SO cuoi ky

61.557.635.228 31.429.650.793

C(

To

A 92.987.286.021

Gia tri hao mon SO dau nam Khau hao trong ky

SO cuoi ky

Gia tri con lai SO dAu nam

SO cuoi ky

12.324.485.503 11.768.033.720

24.092.519.223

49.233.149.725

68.894.766.798

Ban thuyit minh nay la mot bij phdn hap thanh va phai chrav doe cling voi Btio cao tai chinh 36

I I

1C3, truck 12.284.077.766

880.981.052 13.165.058.818

1(3, nay 11.760.929.931

(20.615.127) 11.740.314.804

SO dAu Wain Ghi nhan vio ket qui kinh doanh trong ky SO cuoi tc ,

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrong Bdn Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thing ciao dm nam tai chinh kdt fink ngay 31 thing 12 nam 2017 Ban thuyet minh Bin can tai chinh (tidp theo)

12. Tai san al Binh vii hinh

Quyen sir dung dat

Chuang trinh phan mem may tinh COng

Nguyen gia Se dAu am 1.271.530.010 10.208.082.743 11.479.612.753

DAu to xay dirng co bin hoan thinh - 9.548.133.789 9.548.133.789

SO mei 14 1.271.530.010 19.756.216.532 21.027.746.542

Trong do: DA khAu hao het nhung van con sir dung 8.445.024.495 8.445.024.495

Gia tri hao mon So dau nam 8.555.810.528 8.555.810.528

KhAu hao trong ky 871.277.977 871.277.977

SO cuiii ky 9.427.088.505 9.427.088.505

Gia tri con tai So dAu Warn 1.271.530.010 1.652.272.215 2.923.802.225

SO add ks, 1.271.530.010 10.329.128.027 11.600.658.037

Trong do: Tam th6i chua sir dung Dang cho thanh ly

13. Chi phi xay dung co. ban ,do. dang Chi phi mua sam tai san c6 djnh. Chi tiet phat

SO clan nam PhAn mem GSS 630.000.000 630.000.000

PhAn mem ORC 9.800.910.438 1.102.398.793 (9.548.133.789) 1.355.175.442

Chi phi mua ciu, xe !ling, sa Ian 36.239.633.983 34.180.510.009 (19.460.447.461) 50.959.696.531 Cac chi phi khac 60.000.000 60.000.000

COng 46.730.544.421 35.282.908.802 (29.008.581.250) 53.004.871.973

14. Tai san thud thu nhap halm lai Tai san thud thu nhap hoAn lai lien quan den cac khoan chenh Ich tam theri &we khAu trir. Chi ti6t Oat sinh trong ky nhu sau:

Thud suit thud thu nhap doanh nghiep sir dung a xac djnh gia tri tai san thud thu nhap hoan lai la 20%.

Ban thuyb minh nay la mot by pkin hqp thanh va phai chtqc dqc ding voi Bdo cao tai chinh 37

I I I I I I I I I I 1 I I I I I

I I I

sinh trong ky nhu sau: Chi phi phat Ket chuyen vao

TSCD trong kS, sinh trong 14 SO cuoi ky

CONG TY Co PHAN GEMADEPT Dja chi: 6 L8 Thanh Ton, Phirtmg138n Nghe, Quan 1, TP. HO Chi Minh, ViSt Nam BAO CAO TAI CHINH 9 thing dau cua nam tai chinh ket di& ngay 31 thing 12 nam 2017 Ban thuyet minh Ban cao tai chinh (ti8p theo)

15. Phai tra ngtriri ban ngin han SO cuOi ky SO dAu nam

Phcii tra cac ben lien quan 12.198.282.359 10.558.591.034

Cong ty TNHH MTV Tiep van Gemadept 8.456.354.571 9.388.155.463

Cong ty TNHH MTV Van tai bin Gemadept 1.652.701.337

Gemadept (S) Pte. Ltd 968.150.000

Grand Pacific Shipping Pte Ltd 968.150.000

Cong ty TNHH Thiet bj va Dich v1.1 Hang hal Thai Binh Ducmg 152.926.451

Gemadept (Malaysia) Sdn. Bhd. 573.641.585

COng ty Co phan Cang Nam Hai Dinh Vii 330.076.942

Cong ty CO phan Cang Nam Hai 266.717.044

Ph& tra cac nha cung cap kick 32.425.990.972 59.255.908.359

Phnom Penh Autonomous Port 16.014.806.990 18.043.300.713

Cac nha cung cap khac 16.411.183.982 41.212.607.645

COng 44.624.273.331 69.814.499.393

16.

Cong ty khong co nq phai tra ngeri ban qua han chtra thanh Wan.

Nguiri mua tra tien trtr&c ngin han SO cuOi ks, SO dAu nam

Tra fru& caa cac ben lien quan 20.101.774.665

Cong ty TNHH MTV Gemadept Hai Pitting 14.000.000.000

Cong ty TNHH MTV Tiep van Gemadept 6.000.000.000

Gemadept (Malaysia) Sdn. Bhd. 101.774.665

Tra &war ctia cac khdch hang khdc 22.015.460.956 6.802.025.281

Cong ty TNHH Hyosung Viet Nam 17.879.882.833

Cac khach hang khac 4.135.578.123 6.802.025.281 37

COng 22.015.460.956 26.903.799.946 TY PIN 41

17. Thue va cac khoin phai nOp Nha ntrcrc RI VAI a. Thld va cac khoem phai nOp Nha nwerc phat sinh tai Viet Nam

SO dau nam SO phat sinh trong Ic9 S6 cai kj,

Thus GTGT hang ban Phai nOp Phil thu SO phai Op SO eta tturc rub Phai nOp Phai thu

nOi dja 3.040.540.898 10.739.762.831 (15.311.320.173) 1.351.793.699 8.963.891.939

Thus GTGT hang nhap khau 306.300.964 (306.300.964)

Thue xuAt, nhap khau 36.487.877 (36.487.877)

Thud thu nhap doanh nghiSp 1.524.522.520 1.108.728.016 (1.507.015.535) - 1.922.810.039

Thue thu nhap ca nhan 309.209.940 4.887.046.610 (4.625.941.086) 570.315.464

Thue mon bai 900.000 6.000.000 (5.100.000)

Thue nha than 602.106.422 17.801.576.501 (17.441.964.406) 961.718.517

Cac loci thus khdc 313.464.111 809.503 (109.286.323) 421.940.931

ging 911.316.362 4.879.427.529 34.886.712.302 (39.343.416.364) 2.883.827.680 11.308.642.909

Thul gia trj gia tang Cong ty nOp thus gia trj gia tang theo phtrcmg phap khau trir vOi thus suit 10%

Thue xuat, nhap khau COng tyke khai va nOp theo thong bao cua Hai quan.

Ban thuyit minh nay la mat bo phan hpp thanh va phai &pc clyc cling voi Bcio cao Sal chinh 38

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thdnh Ton, Phu6ng Ben Nghe, Quan 1, TP.1-16 Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau ctia nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyAt minh Ban can tai chinh (tiep theo)

b.

Thug thu nh'gp doanh nghifp COng ty phai nOp thug thu nhap doanh nghiep cho cac khoan thu nhap tinh thug vai thug suAt 20%.

Viec xac dinh thug thu nhap doanh nghiep phai nOp cua C6ng ty duqc can cir vao cac quy dinh hien hanh ve thug. Tuy nhien, nhting quy dinh nay thay doi theo tirng thai kj, va cac quy dinh ve thug dOi vai nhieu loai giao dich khac nhau có the duqc giai thich theo nhieu cach khac nhau. Do vay so thug duqc trinh bay tren Bao cao tai chinh có the se thay doi khi col quan thug kiem tra.

Cdc loci thug khdc C8ng tyke khai va nOp theo quy dinh.

Thug va cac khodn ph& nop Nha nu* phdt sinh tai Chi nhanh Campuchia SO phai nOp SO da thirc

SO clan nam trong ky nOp trong ky SO cuOi ky

Thud GTGT hang ban not dja Thud thu nhap doanh nghiep 161.543.465 174.590.325 (159.607.621) 176.526.169

ging 161.543.465 174.590.325 (159.607.621) 176.526.169

18. Phai tra ngtroi lao dOng Tien hrong va cac khoan khac phai tra ding nhan vien

19. Chi phi phai tra ngan ban sO cuOi kS, SO dau nam

Ph& Ira cac ben lien quan 6.121.879.571 5.058.326.384

Cong ty CO. phan Cang Cai Mep Gemadept — Terminal Link — Chi phi lai vay 5.978.407.349 5.058.326.384

Cong ty TNHH MTV Van tai Hang hai Thai Binh Duvng — Chi phi lai vay 143.472.222

Phcii tra cac to chew va aft nhan khac 4.791.232.140 226.311.575.061

Chi phi lai vay 529.656.206 214.394.444.476 \i Cac chi phi phai tra ngin han khac 4.261.575.934 11.917.130.584'1=

ging 10.913.111.711

20. Phai tra ngin han/clai han khac

231.369.901.444:9

20a. Phiii Ira ngdn hgn khdc SO cuOi ky So dau nam

Phcii trd cac ben lien quan 16.672.072.890 49.403.056.208

Cong ty CO phan Tiep van va Cang quOc t6 Hoa Sen — Gemadept — Nhan ho trq von 5.895.839.422 5.895.839.422

Cling ty TNHH MTV Tiep van Gemadept — Thu hO, 1ai vay 2.634.198.834 1.147.966.341

Cong ty TNHI-I MTV Van tai bien Gemadept — Thu 118 2.505.452.575 Cong ty TNHH MTV Logistics Bien Sang — Nhan ho trq von 2.142.000.000 2.142.000.000

Conk ty Co phan DA.'u to Xay Ong va Phat trien Ha tang Gemadept — Thu he) va phai tra khac 1.869.404.393 1.869.404.393

Gemadept (Malaysia) Sdn. Bhd. — Thu 110 524.886.053 525.807.715

Cong ty CO phan Niem Kieu 1-1-anh Thai Binh DIrcmg — NKr chi 118 567.153.660

Ban thuyit minh nay la mot bo phdn hpp thanh va phai dupe dpc cling vat Bac, c6o tat chinh 39

CONG TY co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TA1 CHINH 9 thang dAu cua nam tai chinh ket thuc ngay 31 thang 12 ram 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

S6 cu6i k SO dOu nam Cong ty TNHH MTV Gemadept Hai Phong — Cac khohn thu 116 va phai tra khac 321.868.893 321.868.893

Cong ty Co 'lan Cang Nam Hai Dinh Vii — Nhang trq von, lai vay 116.666.667 30.000.000.000 COng ty TNHH Tiep van "K" Line — Gemadept — Nhan dat CQC cho thue van phong 72.304.500 Cong ty TNHH Dich vu Tin hoc Vi Tin — Thu h6 22.297.893 22.297.893 Cong ty TNHH Cang Phu& Long — Nha chi h6 4.000.000.000 C6ng ty TNHH MTV COng nghi6p Cao su Thai Binh Duang — Nhan ho trq von 3.477.871.551

Phai tra cdc to char va ca nhan khdc 437.650.746.646 8.334.379.215 Cac khoan thu ho a thi,rc hi6n dich vi,t dai ly - 936.025.349

Cac khoan nhan dat CQC ngin han 1.422.625.455 2.804.803.840 Co ttirc phai tra 432.610.127.850 194.692.350 Cac khoan phai tra ngan han khac 3.617.993.341 4.398.857.676

COng 454.322.819.536 57.737.435.423

20b. Phai tra dai han khdr SO cuoi ky SO dill nam

Phcii tra ben lien quan 72.304.500 C6ng ty TNHH Tiep van "K" Line — Gemadept — Nhan dat CQC cho thue van phong 72.304.500 Phcii tra cdc 16 chat va ca nhan khcic 297.391.347 Cac khoan nhan dat coc dai han 297.391.347

COng 369.695.847

20c. Ng. quci hgn aura thanh loan Cong ty khong co nq phai tra khac qua han chtra thanh toan.

21. Vay va nq thue tai chinh ngin han/dai han 21a. Vay va no' !hue tai chink nein han

SO cuoi ky SO din nam Vay va no' thug tai chinh ngan han phai tra cdc ben lien quan 259.991.821.570 345.422.009.140 Vay Cong ty Co phan Cang Cai Mep Gemadept — Terminal Link theo lai suat co dinh quy dinh trong hop d6ng 244.991.821.570 245.422.009.140 Vay Cong ty Co phan Cang Nam Hai Dinh Vu theo lai suat co dinh quy dinh trong hop ding 100.000.000.000 Cong ty TNHH MTV Van tai Hang hai Thai Binh Duang theo lai suat co dinh quy dinh trong hop &Ong 15.000.000.000 Vay va try 'hue tai chinh ngan hgn phcii tra cdc to chit' c khcic 43.923.009.389 954.890.660.989 Vay Ngan hang Thuang mai Co phan Quo'c t6 Viet Nam — Chi nhanh Sai Gon (i) 6.140.531.240 5.479.139.586 Vay Ngfin hang Thuang mai Co phan COng thucrng Vi6t Nam — Chi nhanh 1 TP. 1-16 Chi Minh 6') 16.392.912.399

Bcin thuyit minh nay la m'at bei phan hyrp thanh va phai &car dpc cang vol Bcio ccio tai chinh 40

(0

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phuting Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dAu cua nam tai chinh ket th6c ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tie') theo)

SO cuOi Icy SO dAu nam Vay dai han den han tra (xem thuyet minh so V.21b) 934.552.466.668 Nq thud tai chinh den han tra (xem thuyet minh so V.21b) 21.389.565.750 14.859.054.735

COng 303.914.830.959 1.300.312.670.129

Cong ty có kha nang tra dirgc cac khoan vay va nq thud tai chinh ngin han.

Khoan vay Ngan hang Throng mai Co phan Qu'Oc to Vidt Nam — Chi nhanh Sai Gan a b6 sung yen Itru dOng. Khoan vay nay duqc dam bao bang vidc the chAp bAt clOng san tai 41 Quang Trung, Phu'Ong Hai Chau 1, Quan Hai Chau, TP. Da Nang.

Khoan vay Ngan hang Thucrng mai Co phAn Cong throng Vidt Nam — Chi nhanh 1 TP. H6 Chi Minh de 1306 sung vein km dOng. Khoan vay nay duce dam bao bAng vidc the chAp quyen tai san phat sinh cac hgp ma Cong ty da k9 truac va sau thin diem k9 hqp (long tin ding.

21 b. Vay va ng• thud tai chink dai hgn SO cuOi ky SO dAu nam

Vay dai han ngan hang 100.000.000.000 168.869.283.332 Vay Ngcin hang Throng mgi Co phan A Chau — Chi nhanh Sal Gan "f 100.000.000.000 100.000.000.000 Vay Ngan hang Throng mgi Co phan Quac to Vift Nam — Chi nhanh Sai Gan 26.635.950.000 Vay Ngan hang Throng mgi Co phan Tien Phong — Chi nhanh Ben Thanh 42.233.333.332 Thud tai chinh Intermodal Investment Fund IV LLC 71.259.501.202 54.052.725.813 COng 171.259.501.202 222.922.009.145

(i)

Cong ty cg kha nang tra ducfc cac khoan vay va nq thud tai chinh dai han.

Khoan vay Ngfin hang Throng mai Co phAn A Chau — Chi nhanh Sai Gen a gop Win vao Cong ty TNHH Cang Phu& Long ved thol han vay 84 thang ke to ngay giai ngan dau tien. Khoan vay nay duqc dam bao bang 11.100.000 co phAn cua C6ng ty trong Cong ty CO phAn Dich vu Hang hoa Sai Gan (xem thuyet minh so V.2).

KS/ han thanh toan cac khoan vay va nq thud tai chinh dai han nhu sau: Tir 01 nam Teen 01 nam

Tang nq trer xuang den 05 nam

Tren 05 nam SO cad kj, Vay dai han ngan hang 100.000.000.000 Ng thud tai chinh 92.649.066.952 21.389.565.750 Cr)ng 192.649.066.952 21.389.565.750

70.000.000.000 30.000.000.000 71.259.501.202

141.259.501.202 30.000.000.000

SO dAu nam Vay dai han ngan hang Vay dai han to chirc khac Nq thud tai chinh Cong

190.621.750.000 21.752.466.668 912.800.000.000 912.800.000.000 68.911.780.547 14.859.054.735

1.172.333.530.547 949.411.521.403

128.869.283.332 40.000.000.000

54.052.725.812 182.922.009.144 40.000.000.000

Ban thuyit minh nay la mot b0 pfkin hqp thanh va phcii duloy dpc cimg yid Bao ccio tai chinh 41

CONG TY Co PHAN GEMADEPT Dia chi: 6 Ld Thanh Ton, Phtrong Ben Nghd, Quan 1, TP. HO Chi Minh, Vi'dt Nam BAO CAO TAI CHINH 9 thang ciao cua nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bac) cao tai chinh theo)

T6ng nq thud tai chinh phai tra nhu sau: Tir 01 nam tro xuong

Teen 01 nam den 05 nam ging

So cuOi ky Tien goc phai tra 16.744.887.666 56.152.340.987 72.897.228.653

Lai thud phai tra 4.644.678.084 15.107.160.215 19.751.838.299

Nq thud tai chinh phai tra 21.389.565.750 71.259.501.202 92.649.066.952

SO dliu nam Tien gee phai tra 11.492.088.679 41.982.784.276 53.474.872.955

Lai thud phai tra 3.366.966.056 12.069.941.537 15.436.907.593

Ng thud tai chinh phai tra 14.859.054.735 54.052.725.813 68.911.780.548

21c. Vay va no thud tai chinh qua hgn chwa thanh loan Ciing ty khong c6 cac khoan vay va nq thud tai chinh qua han chtra thanh toan.

22. Dv phong phii tra ngin han Du piton& cac khoan phai tra chu yeu lien quan den nhiing Ulm thAt phai b6i thutmg trong qua trinh van chuyen.

23. Qu'y khen thuirng, phtic lqi Ky nay KY truck

SO du nam 19.327.092.509 12.367.668.418

Tang do trich lap tir Igi nhuan 31.179.213.550 32.188.779.966

Chi quy (6.289.836.119) (9.395.318.475)

SO cuOi ky 44.216.469.940 35.161.129.909

24. Thud thu nkap Man 131 phai tra Thud thu nhap hoan lai phai tra chu yeu la khoan chenh lech do danh gia lai gia tri quyen sir citing dAt khi chuyen nhtrog tea nha Gemadept. Chi tiet phat sinh nhu sau:

Ky nay KY truck

S6 Au nam 9.845.668.171 10.859.339.931

Ghi nhan vao ket qua kinh doanh 608.426.069 (1.044.167.301)

SO cuoi ky 10.454.094.240 9.815.172.630

Thud suat thud thu nhap doanh nghiep sir dung de xac dinh gia tri thud thu nhap hart lai phai tra la 20%.

25. Von chti sir ham 25a. Bang diti chilu bun d'Ong caa van cha se, hiku

Thong tin N4' bi6n dOng cua von chn sa hiru dugc trinh bay Cr Phu luc dinh kern.

Trong ky Cong ty da tang von dieu le dr 1.794.322.810.000 VND len 2.882.769.570.000 VND bang viec, chuyen khoan vay VI (Vietnam Investments) Fund II, L.P thanh von phAn theo Nghi quyet Dai 116i Eng co dong so 051/GMD-DHDCD ngay 26 thang 5 nam 2017.

Ban thuyit minh nay la m•Ot bC3 pkin hop thanh va phai &roc doc cang voi Bao ccio tea chinh 42

o

0449

ONG N141.4 JAN VA

-T.P

660.287,51

Ci

'11

TU Yl

C j

26b. Ngo9i to cac rogi

Dollar M9 (USD) Euro (EUR)

SO cuOi nam 1.008.634,71

111,18

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh TOn, Phtrong Ben Nghd, Quen 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH 9 thang dau cua nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thoyet minh Bao cao tai chinh (tiep theo)

25b. Co phigu SO cuOi ky SO di'u nam

S6 lirqng c6 phieu da phat hanh 288.276.957 179.432.281

- Co phigu phi thong 288.2 76.957 179.432.281

- Co phigu S6 hrqng c6 phieu &rot mua lai - Co phieu pho thong - Ci phigu u-u cicii S6 luting c6 phieu dang hru hanh 288.276.957 179.432.281

- Codphitfu ph a thong 288.2 76.957 179.432.281

- Cophieu uudai

M'enh gia co phieu clang Itru hanh: 10.000 VND.

26. Cac khoin mvc ngoai Bing can doi ke toan 26a. Teti san thug ngoai

TOng s6 tiers thug tOi thieu trong Wang lai cua cac hop dOng thug hog dOng tai san theo cac th6i han nhir sau:

SO cai ick SO din nam

C J J

V

Tir 01 nam tra xu6ng

14.325.192.000

24.710.208.000 Tren 01 nam den 05 nam 12.355.104.000

COng 14.325.192.000 37.065.312.000

Cac khoan thanh toan tiers thug hoat dOng & teen the hien tiers thug va phi quail ly phai tra cho viec thug van phong C8ng ty TNHH CJ Viet Nam tai so 6 Le Thanh Ton, Plux&rig Ben Nghe, Quin 1, TP. HO Chi Minh.

26c. Nv kho doi daA-1j

Cong ty Co phan Str Tir ChUa Cac d6; tuqng khac ging

SO cuOi Ick SO flail nam Nguyen nhan x6a so 1.277.515.915 Do Cong ty nay cid giai the 1.178.185.965 Kh8ng có kha nang thu hOi

2.455.701.880 2.455.701.880

1.277.515.915 1.178.185.965

Bcin thuyEt minh nay la m ?it by plain hpp thanh va phai ditqc dpc cling vat Btio ctio tat chinh 43

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuong 136n Nght, QuAn I, TP. H6 Chi Minh, Vi4t Nam BAO CAO TAI CHiNH 9 thang dAu ctia nam tai chinh IC& thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (ti'ep theo)

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH

1. Doanh thu ban hang va cung cap djch vu la. Tang doanh thu

Luy ke tir din nam den cuOi ky nay

Doanh thu hoat dOng logistics: djch vu van tai, Nam nay Nam truirc

djch vu dai 15/, cho thue tai san,... 568.573.495.352 615.300.626.692 Doanh thu cho thue van phong 1.223.911.957 946.266.270 C(ing 569.797.407.309 616.246.892.962

lb. Doanh thu ban hang va cung cap (licit vu cho cac ben lien quan Ngoai giao djch bin hang va cung cap dich vu cho cac cong ty con va cong ty lien doanh, lien ket &roc trinh bay er thuyet minh so V.2b, Cong ty khong Oat sinh giao dich bin HIT va cung cap dich vu cho cac ben lien quan khong phai la cong ty con vi ding ty lien doanh, lien ket.

2. Gil von hang ban Gia von hoat dOng logistics: djch vu van al, djch vu dai lY, cho thue tai san,...

3. Doanh thu boat Ong tai chinh Lfiy ke tir dau nam den cuoi ky nay

)1 3

N

Nam nay Nam trir&c 226.748.460 3.774.618.836

6.342.583.335 2.656.090.279 1.642.835.053 1.239.585.160

422.789.432.296 276.618.505.706 10.222.883.019 1.565.570.062

10.404.114.546 12.706.389.292"\ \ 451.628.596.709 298.560.759.33

Lai tien giri ngan hang Lai tien cho vay Lai hoat ging dau tir chimg khoan CO tirc, loi nhuan &roc chia Lai chenh Lech tj, gia phat sinh Lai chenh Lech ty gia do dinh gia lai cac khoan muc tien to có goc ngoai to Cfing

4. Chi phi tai chinh

Chi phi lai vay Lo chenh tech t gii phat sinh Dkr phong giam gia chirng khoan kinh doanh va ton that dau tir Chi phi tai chinh khac

ging

:I*

iiLfiy ke tir dfiu nam den cuiii 1E3, nay s, Nam nay Nam truirc

66.889.218.783 53.233.257.482 5.829.449.389

84.908.239.530 79.071.571.188 60.352.906 64.578.514

151.857.811.219 138.198.856.573

5. Chi phi ban hang Luy ke tir &Au nam den cuoi ky nay

Nam nay Nam truirc Chi phi hoa hong, moi gieri 6.759.217.695 1.256.054.825 Cic chi phi khic 49.460.320 435.092.566 ging 6.808.678.015 1.691.147.391

Ban thuyil minh nay la m'at be) phan hop thanh va phai cluvm dQc cling yen Bao cho tai chinh 44

CONG TY CO PHAN GEMADEPT Dia chi: 6 Ld Thanh T8n, PluzZyng Ben Nghd, Qu4n 1, TP. H6 Chi Minh, Vidt Nam BAO CAO TAI CHINH 9 thang diu cua nam tai chinh ket thfic ngay 31 thang 12 !lam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

6. Chi phi quart ly doanh nghi4 Luy ke tir dAu nam den cuiii 14 nay

Nam nay Nam fill& Chi phi cho nhan vien 32.735.111.498 33.291.330.189

Chi phi vat lieu, d6 dung van phong 943.268.362 574.735.202

Chi phi khAu hao tai san c6 dinh 4.191.989.629 3.277.166.420

Chi phi du phong phai thu kW) del 143.993.467.316 Chi phi thus van phong 17.786.637.400 19.980.879.790

Cac chi phi khac 18.261.537.463 20.412.339.429

COng 217.912.011.668 77.536.451.030

7. Thu nh4p khic Lily Ice tir dau nam den cuSi 14 nay

Nam nay Nam truirc .16 Lai thanh 1y tai san c6 dinh 10.460.936.347 3.180.909.092

Iloan nhap phong phai tra tien cham nOp thus 21.054.124.191 1G Cac khoan thu nhap khac 496.844.365 522.068.592 PH

AD C(Ing 32.011.904.903 3.702.977.684

8. Chi phi khac Liiy ke tir din nam den cuoi ky nay

Nam nay Nam tarot

Lo thanh 1y tai san c6 dinh L6 do danh gia lai tai san c6 dinh dtra di g6p von Cac khoan chi phi khac

gong

26.756.997.110 23.803.665.460

47.656.041.768

1.781.483.234

50.560.662.570

49.437.525.002

9. Chi phi thus thu nh4p doanh ngh4 hat) Iai Luy ke tir dAu nam den cuoi ky nay

Nam nay Niim trtrot

Chi phi thu thu nhap doanh nghiep hoan lai Oat sinh tir cac khoan chenh Lech tam thai phai chiu thut Chi phi thus thu nhap doanh nghiep hoan lai phat sinh tir viec hoan nhap tai san thus thu nhap flan Iai Thu nhap thud thu nhap doanh nghiep hoan lai phat sinh tir cac khoan chenh tech tam thoi dirge khAu trir Thu nhap thud thu nhap doanh nghiep hoan lai phat sinh tir viec hoan nhap thus thu nhap hoan Iai phai tra gong

1.652.593.370

20.615.127

(1.044.167.301)

(880.981.052)

(1.044.167.301)

629.041.196

(1.925.148.353)

10. Lai teen co phieu Thong tin ye !Ai ten c6 phieu dtrot trinh bay tren Bao cao tai chinh hop nhAt.

Ban thuyelt mink nay la mot 14 phein hop thank va phdi &for cipc clung voi Biro cao tai chinh 45

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAICHNH 9 thang dau cua nam tai chinh ket thac ngay 31 thing 12 nam 2017 Ban thuyet minh Bac, cao tai chinh (tiep theo)

11. Chi phi san xuit kinh doanh theo yen to Lay ke tir dau nam den cuoi ky nay

Nam nay Nam truk

Chi phi nguyen lieu, vat lieu 132.512.250.748 95.764.910.081

Chi phi nhan cong 52.787.467.637 62.570.334.226

Chi phi khau hao tai san c6 dinh 50.219.660.081 56.372.742.126

Chi phi dich vu mua ngoai 338.854.478.556 385.798.398.869

Chi phi khac 179.251.726.079 22.930.046.909

ging 753.625.583.101 623.436.432.211

VII. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO LUU CHUYEN TIEN TE

Cac giao dich killing bang tien Trong ky Cong ty có phat sinh cac giao dich khong bAng ti61 nhu sau:

Lfiy ke tir dAu nam den cuOi 14 nay

Nam nay Nam trulk

Tang vein tir khoan vay 912.800.000.000

Tang von tir thing du von co phan 598.102.870.000

Tang von tir Iii vay 245.307.352.640 GOT) von vao cong ty con bang tai san co dinh 46.565.750.000

VIII. NHUNG THONG TIN KHAC

1. Giao dich va so du yid cac ben lien quan Cac ben lien quan vii Cong ty bao cac thanh vien quan 1y chu ch6t, cac ca nhan có lien quan vii cac thanh vien quail ly chu chOt va cac ben lien quan khac.

la. Giao dich va so du vii cac thanh vie?? qucin 135 chu chat va cac ca nhan có lien quan vdi cac thanh vien quan ly clad chat , Cac thanh vien quan ly chat cac thanh vien Hqi Tong quan tri va cac thanh vien Ban dieu hanh (Ban Ving Giam d6c va K6 toan tru&ng). Cac ca nhan co lien quan vii cac thanh vier' quan ly chu eh& la cac thanh vien mat thiet trong gia dinh cac thanh vien quan ly chu chot.

Giao dich vii cac thanh vien quan chzi chat va cac ca nhcin có lien quan voi cac thanh vien quan 1.); chzi chat Cong ty khong Oat sinh giao dich ban hang va cung cap dich vu cling nhu cac giao dich khac vori cac thanh vien quan ly chu chOt va cac ca nhan co lien quan vii cac thanh vien quan ly chfi chot.

Cong nq vii cac thanh vien qucin ly chit chat va cow ca nhan có lien quan vii cac thank vien pan 1.} chit chot C8ng ty khong CO cong nq vii cac thanh vien quan IY chu eh& va cac ca nhan co lien quan vii cac

Thu nhdp ciza cac thanh vien quan ly chu chat Lay Ice tir dau nam den cuoi ky nay

Nam nay Nam truor

Ti& luang 5.826.465.000 5.345.334.000

Thu nhap khac 283.976.469 283.976.471

Cong 6.110.441.469 5.629.310.471

Ban thuyet minh nay la mOt by ph<in hqp thanh va phai duqc clqc cling vii Bac ccio tai chinh 46

thanh vien guar' ly chu chOt.

MCA quan hg Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cling ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con C8ng ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con C8ng ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty lien ket Cong ty lien ket Cong ty lien ket C8ng ty lien ket C8ng ty lien ket Cong ty lien ket Cong ty lien ket Ca sa kinh doanh ding kiem sok Ca sa kinh doanh ding kiem soat Cong ty con dm ding ty con

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CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhtrOng Ben Nghe, QuAn 1, TP. Ho Chi Minh, Viet Nam BAO CAO TA1 CHiNH 9 thang du dia nAm tai chinh lc& thuc ngay 31 thang 12 nAm 2017 Ban thuyet minh Ban can tai chinh (tiep theo)

lb. Ciao dich va so dir vdi cac ben lien quan kb& Cac ben lien quan khac vii Cong ty gim: Ben lien quan khac COng ty Co phin Cang quiSc to Gemadept Dung Quit COng ty TNHH Dich vu Van tai Ting hop V.N.M Gemadept (Malaysia) Sdn. Bhd. Gemadept (S) Pte. Ltd. C6ng ty CO phin Cang quic t6 Gemadept Nhan Hqi Ong ty TNHH Cang Phu& Long Cong ty TNHH ISS — Gemadept Cling ty TNHH MTV Tie!) van Gemadept Cong ty CO phin Gemadept Wing Tau COng ty Co phin Tiep van va Cang quic to Hoa Sen — Gemadept C6ng ty Co phin Diu to Kay dung Phat trien Ha tang Gemadept Cong ty TNHH MTV Gemadept Hai Phong COng ty CO phin Dich vu Van tai Twang Tho Cong ty CO phin Cang Nam Hai Cong ty TNHH MTV Van tai Hang hai Thai Binh Duang Cong ty TNHH MTV Logistics Bien Sang Cong ty TNHH Dich vu Tin hoc VT Tin COng ty TNHH MTV C8ng ngh4 Cao su Thai Binh Duang Cling ty CO phin Hon Ngoc Thai Binh Duang Cling ty CO phin Hoa Sen Thai Binh Duang Cong ty Co phin Cang Nam Hai Dinh WI COng ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Ducmg Cong ty Co phin ICD Nam Hai C8ng ty Co phin Niem Kieu HAnh Thai Binh Duang Cong ty Co phin Cang Nam Dinh Vu C8ng ty TNHH MTV VAn tai bien Gemadept Cong ty TNHH Gemadept Logistics Holding COng ty TNHH Gemadept Shipping Holding Cong ty TNHH Thuang mai Qua Cu Vang Cling ty Co phin Thuang cang VOng Tau Cong ty Co phin Du lich Minh Dam Cong ty CO Olin VAn tai va Dich vu DiL luc COng ty Co phin Dich vu Hang hoa Sai Gon Cong ty Co phin Lien hop Thkrc phim COng ty TNHH Golden Globe Cong ty Co phin Cang Cai Mep Gemadept — Terminal Link Cong ty TNHH Tiep van "K" Line — Gemadept Grand Pacific Shipping Pte Ltd

Giao djch vai cac ben lien quan kluic Ngoai cac giao dich phat sinh vai cac cong ty con va cong ty lien doanh, lien ket da dugc trinh bay

thuyet minh so V.2b, Cong ty kh8ng phat sinh giao dich vai cac ben lien quan khac.

Gia hang hoa, dich vu cung cap cho cac ben lien quan khac la gia thia thuAn. Viec mua hang h6a, dich vu tir cac ben lien quan khac durac thuc hiL theo gid thaa than.

Ban thuyb minh nay la mOt 6'0 phdn h9p thanh va phai cluvr d9c claw voi Belo cao tai chinh 47

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, QuAn 1, TP. 116 Chi Minh, Viet Nam BAO CAO TAI CH1NH 9 thang dAu cua nam tai chinh ket thitc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Cong na• vii cac ben lien quan khcic COng nq vii cac ben lien quan khac dugc trinh bay tai cac thuyet minh so V.3, V.4, V.5, V.6, V.15, V.16, V.19, V.20 va V.21.

Cac khoan cong ng phai thu cac ben lien quan khac khong c6 bao dam va se dugc thanh toan bang tien.

2. Thong tin ve be phan Nam 2014, C6ng ty da chuyen nhtrgng 85% phan von gop tai Cong ty TNHH CJ Viet Nam. Tir thin diem do tra di, linh vue kinh doanh chit y6u cua Cong ty la hoat dOng logistic, bao gom dich vu van tai, cho thue cac phtrang tien van tai, dich vu dai (chiem den 99,85% tong doanh thu).

Chi tiet doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai theo khu virc dia IS Oa tren vi tri cua khach hang nhu sau:

Luy ke tir dAu nam den cuei 14 nay Nam nay Nam trulfrc

Trong nu& 365.019.029.028 362.000.554.590 Nuofc ngoai 204.778.378.281 254.246.338.372 COng 569.797.407.309 616.246.892.962

Chi tiet ve chi phi da Oat sinh de mua tai san cif) dinh va cac tai san dai hart khac theo khu vuc dia IS dva tren vi tri cna tai san nhu sau: A

Luy ke tir dAu nam den cuei 1(3, 114 Nam nay Nam til-6v

Trong ntr6c 75.930.272.079 155.613.664.473 Nu& ngoai 2.857.884.120 4.230.801.797 COng 78.788.156.199 159.844.466.270

Chi tiet ve tai san bO phan theo khu vue dia 1S, Oa tren vi tri clia tai san nhu sau: SO cuei 14 SO dau nam n

Trong nu& 1.117.207.334.877 1.316.495.195.824 G Nuac ngoai 114.431.340.530 85.908.137.207 m COng 1.231.638.675.407 1.402.403.333.031 VA

t 3. Cac sty kien phat sinh sau ngay ket thtic 14 ke toil'

Thtrc hien Nghl quyet Dai hei ding co &mg so 051/GMD-DHDCD ngay 26 thang 5 ram 2017 ve P" viec tai cau tnic Cong ty, ngay 01 thing 10 nam 2017 Cong ty da kj, hop dong chuyen nhugng 50,90% phAn yen Op tai Cong ty TNHH Gemadept Shipping Holding va COng ty TNHH Gemadept Logistics Holding va kS, hop deng chuyen nhugng 15% phan Win g6p con lai tai Cong ty TNHH CJ Viet Nam.

Ngay 23 thing 10 nam 2017, Cong ty TNHH Tiep van "K" Line — Gemadept da nhan Giay chting nhan dang ky doanh nghiep thay doi Ian thir 04 ve viec tang yen dieu le len 216.003.000.000 VND.

Ngay 25 thing 10 nam 2017, Cong ty TNHH Gemadept Logistics Holding dd nhan Giay chOng nhan clang ky doanh nghiep thay dei lAn MO. 01 ye viec tang von dieu le len 266.501.000.000 VND.

Ngay 27 thang 10 nam 2017, C8ng ty TNHH Gemadept Shipping Holding dd. nhan Giay chirng nhan dang ks, doanh nghiep thay del !An thir 01 ve viec tang von dieu le len 204.100.000.000 VND.

Ban thuye't minh nay la mOt b¢ phcin h9p thi2nh va phcii dugc el9c cling voi Bcio ccio tat chinh 48

TP. HE Chi Minh, ngay 28 thing 11 nam 2017

Truang Nhu Nguyen Nguyen Minh Ng Nguiri 1#p KElgarrtfirimg

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thdnh Ton, PhLrang 136n Nghe, Qudn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH 9 thing dau cua nam tai chinhk6t thnc ngay 31 thing 12 nam 2017 Bin thuyet minh Bao cao tai chinh (tiep theo)

Ngay 27 thing 10 nam 2017, Cong ty TNHH MTV Gemadept Hai Phong da nh'an GiAy chirng nhan ding ky doanh nghi'ep thay del Ian dui. 08 ye yiec dieu chinh von dieu le mai la 23.924.743.000 VND.

Ngoai cac sir kien neu tren, kh6ng ca sir kien trong yeu nao khac phat sinh sau ngay ket thilc kjt ke toan can phai dieu chinh so lieu hoac cong bo tren Bao cao tai chinh.

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