BAO CAO TAI CHiNH NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016

CONG TY CO PHAN GEMADEPT

CONG TY CO PHAN GEMADEPT

MUC LUC

1. Muc luc

Trang

1

2. Bao cao caa Ban Tiling Giam dee 2 - 4

3. Bio cao Mem toan dac lap 5

4. Bang can del k'e toan tai ngay 31 thing 12 ram 2016 6 - 9

5. Bio cao ket qua hoat dOng kinh doanh cho nAm tai chinh ket thiic ngay 31 thing 12 nAm 2016 10

6. Bac) cao hru chuyen tien 4' cho nAm tai chinh ket thfic ngay 31 thing 12 nim 2016 11 - 12

7. Ban thuyet minh Bac) cao tai chinh cho nim tai chinh ket fink ngay 31 thing 12 nAm 2016 13 - 50

8. Phu luc 51

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1

CONG TY CO PHAN GEMADEPT

BAO CAO CiJA BAN TONG GIAM DOC

Ban T6ng Giam dOc Cong ty Co phin Gemadept (sau day g9i tit la "Cong ty") trinh bay bao cao dm minh ding viii Bao cao tai chinh cho nam tai chinh ket the ngay 31 thang 12 ram 2016.

Khai quit ye Ging ty Cong ty CO phin Gemadept hog d6ng theo GiAy thong nhan ding 14 doanh nghiep so 0301116791, ding 14 lAn du ngay 01 thing 11 nam 1993 va ding 14 thay del lin thac 21 ngay 10 thing 8 nam 2016 do Sir Kt hoach va DL tu TP. HO Chi Minh cap.

Try sex chinh - Dja chi : 6 Le Thanh Ton, Phu6ng Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam. - Dien thoai : (84-8) 38 236 236 - Fax : (84-8) 38 235 236

C6ng ty kien dinh yeti chien lugc phat then cac nganh nghe kinh doanh cot lOi ben canh viec tien hanh da ding h6a nganh nee m6t each c6 ch9n 19c. Cac link vuc kinh doanh dm Cong ty bao Om: khai tilde cang, logistics, trong rung va bit d6ng sin. • Khai thac cang: Khai that he thOng cang trai d9c tir Bic chi Nam, tai cac thanh phi:. Ian va cac

vimg kinh to tr9ng diem: cang Phu& Long, cang Nam Hai, cang Nam Hai Dinh VO, cang Nam Dinh VII, cang Dung Quat, cang Binh Duang; Diu tu vio d,r an cang nu6c sau Gemalink Cai Merl va cang Gemadept Hoa Sen;

• Logistics: Trung am phfin phOi; Vin tai container chuyen tuyen; \Tin tai hang sieu truing sieu tr9ng; Vin tai da phucmg thirc; Quan ly tau va thuyen vien; Dai ly giao nhan; Ga hang h6a hang khong,...;

• TrOng rung: Tr'Ong, cham sic, khai thac, the bien cay cao su va cay ding nghi'ep tai Campuchia; • Bit d6ng sin: Xfiy dung va khai thac cac trung tam thucrng mai, khach san, cao 6c van phong 6

cac thanh ph6 lon tai Viet Nam va khu vuc Dong Duang bao Om: du an Khu pink h9p Saigon Gem va d,r an Khu phirc h9p tai Vieng Chan — Lao.

11.0i ding quill tri va Ban dieu hanh, quan ly Cac thanh vien H6i ding quan trj va Ban dieu hanh, quan ly dm Cong ty trong nam va cho den thai diem lip bao cao nay bao gOm:

11(yi dhng qutin trj H9 ten Chirc vu

1

Ong De Van Nhfin Chu tjch

Ong Chu Dim Khang Ph6 Chu tjch

Ong De Van Minh

Thanh vien Ong Nguyen Quec Huy Thanh vien

Ong Pham Wing Hai

Thanh vien Ong VO Ninh

Thanh vien BA Nguyen Minh Nguy'et

Thanh vien Ba Biii Thj Thu Huang Thanh vien Ong Pham Tien Tjnh

ThLh vien Ong Phan Thanh L6c Thanh vien

Ong Bolat Duisenov Thanh vien

Ong Nguyen Quac Huy da tir nhi'em tir ngay 31 thing 8 nam 2016.

2

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CONG TY C6 PHAN GEMADEPT BAO CAO COA BAN TONG GIAM DOC (titp theo)

Ban kiim sod! H9 ten

Chi:re viii

Ong Ltru Tuong Giai Ba Vu Thj Hoing BAc Ong TrAn Dtic Thuan Ba TrAn Thanh Thu), Ba Phan CAm Ly

Truing ban Thanh vien Thanh vien Thinh vien Thanh vien

Ba TrAn Thanh Thu), da tir nhiem tir ngay 31 thing 8 nam 2016.

Ban Timg Giam dk 1-19 ten Chic vo

T6ng Giam dOc Pith T6ng Giam dOc Ph6 Tang Gam dOc Pho Tong Giam dOc Ph6 T6ng Giam dOc

Ong D8 Van Minh Ong Chu Dim Khang Ong Phom QuOc Long Ong Nguyen Thanh Binh Ong TrAn Quang Tien

Doi din theo phaplu4t

Ng-1"M dai din theo phap luat cua Cong ty trong nam va cho den thoi diem lap bao cao nay la Ong 138 Van Minh — T6ng Giam dOc (b6 nhiem ngay 02 thing 4 nam 2007).

Kam toan SMAI COng ty TNHH Kiem toan va Tu van A&C TA' dtrqc chi dinh kiem toan Bao cao tai chinh cho nam tai

chinh ket thitc ngay 31 thing 12 nam 2016 dm Cong ty.

Track nhiem cita Ban TOng Giant dOc Ban T6ng Giam dOc chiu trach nhiem lap Bao cao tai chinh phan anh trong thuc va hap lj, tinh hinh tai chinh, ket qua hoot ding kinh doanh va luu chuyen tien te cita C6ng ty trong nam. Trong viec lap Bao cao tai chinh nay, Ban Tong Giam dOc phai:

• Ch9n lira cac chinh sach ke toan thich hip va ap ding cac chinh sach nay m6t cach nhAt quart;

NG TY

• Neu ro cac chuAn muc ke toan ap (long cho C6ng ty CO dtr9c tuan thin hay kh6ng va tat ca cac sai .4h1 QI N lech tr9ng yeu da dtr9c trinh bay va giai thich trong Bao cao tai chinh; iN VA TU V

• Lap Bao cao tai chinh ten ca ser hoat Ong lien toc trir twang hip kh8ng the cho rang Cong ty se & C •A ttep tic hoot Ong lien toc;

• Thiel lap va dive hien he thong kiem soat n6i b6 mtjt cach hint hieu nhim han the rai ro CO sai sot tr9ng yeu do gian Ian hoc nhAm lan trong viec lap va trinh bay Bao cao tai chinh.

Ban TOng Giam dOc dam bao cac s6 ke tan thich hip dtrqc km giir day di" de Phan anh tinh hinh tai chinh cua Cong ty vii mirc d6 chinh xac hqp 15, toi bat k5/ th6i diem nao va cac so sach ke toan tuan thu the d6 ke toan ap dung. Ban Tong Giam dOc cling chju trach nhiem quan 15, cac tai san cua Cong ty va do do da thuc hien cac Wen phap thich hqp a ngan chin va Oat hien cac hinh vi gian Ian va cac vi pham lchac.

Ban T6ng Giam Chic cam ket da tuan thin cac yeu cAu neu tren trong viec lap Bao cox) tai chinh.

,TP Hb

44987s.

• Thkrc hien cac xet doan va cac tr6c tinh mOt cach hqp 15, va than trong;

GONG TY cb' PHAN

GEMADEP

CONG TY CO PHAN GEMADEPT BAO CAO COA BAN TONG GIAM DOC (tier) theo)

Phe du)* Bao cao tai chinh Ban Tong Giarn doe ph& duyet Bao cao tai ehinh.dinh kern. Bao cao tai chinh phan anh trung thcrc va hop 1/ tinh hinh tai chinh cua Cong ty tai thOi diem ngay 31 thang 12 nam 2016, ding nhlr ket qua hoat dOng kinh doanh va tinh hinh kru chuyen tien to cho nam tai chinh ket thiic cling ngay, phu hop vai cac Chuan Imre Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, có lien quan den viec lap va trinh bay Bao cao tai chinh.

Thay mat Ban Tong Giam doe,

Ngay 31 thang 3 nam 2017

4

-413;BAKER TILLY A&C CONG TY TNIIIfI ICIEM TOAN VA TV VAN A&C ke A&C AUDITING AND CONSULTING CO., LTD.

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BAO CAO KIEM TOAN DOC L.0

Kinh giri: CAC CO BONG, HQI BONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN GEMADEPT

Chung toi dd kiem toan Bao cao tai chinh kern theo cua Cong ty Co phan Gemadept (sau day goi tit la "Cong ty"), &roc lap ngay 16 thang 3 nam 2017, tir trang 06 den trang 51, bao g6m Bang can d6i ke toan tai ngay 31 thang 12 nam 2016, Bao cao ket qua hoat dOng kinh doanh, Bao cao Lou chuyen tien to cho nam tai chinh ket th6c ding ngay va Ban thuyet minh Bdo cao tai chinh.

Trachnhiem vim Ban Tong Giam (Ric Ban Tong Giam dOc Cong ty chiu trach nhiem ye viec lap va trinh bay trung thkrc va hop 1St Bdo cao tai chinh cua C6ng ty theo cac Chuan moc Ke toan Viet Nam, Che dO Ke town doanh nghiep Viet Nam va cac quy dinh phap 1St cO lien quan den viec lap va trinh bay Bao cao tai chinh va chit' trach nhiem ve kiem soat nOi 130 ma Ban T6ng Giam d6c xac dinh la can thiet de dam bao cho viec lap va trinh bay Bdo cao tai chinh khong cO sai sot tong yeu do gian Fan hoac nham fan.

Trach nhiem cua Kim Wan vien Trach nhiem cua chting toi la dua ray kien ye Bdo cao tai chinh dua tren ket qua cuOc kiem toan. Chung 01 da tien hanh kiem toan theo cac Chuan moc Kiem toan Viet Nam. Cdc chuan mt,rc nay yeu cau chung toi tuan this chuan moc va cac quy dinh ye dao dik nghe nghi'ep, lap ke hoach va thoc hien cuOc kiem toan de dat duoc sir dam bao hop 1St ye viec lieu Bdo cao tai chinh dia Cong ty cO con sai sot trong yeu hay khOng.

Cong viec kiem toan bao g6m thoc hien cac this toc nham thu thap cac bang chung kiem toan ye cac so lieu va thuyet minh tren Bao cao tai chinh. Cac thti toe kiem toan &roc lira chon dkra tren xet down cua kiem toan vien, bao g6m danh gid r6i ro co sai sot tong yeu trong Bao cao tai chinh do gian Ian hoac nham,lan. Khi thoc hien danh gia cac r6i ro nay, kiem toan vien da xem xdt kiem soat nOi Cong ty lien quan den viec lap vairinh bay Bao cao tai chinh trung thirc, hqp 1St ,nham thiet ke cac this toc kiem toan phu hop vai tinh hinh thi,rc te, tuy nhien khong nham moc Bich dkra ra St kien ye hieu qua dm kiem soar nei be cua Cong ty. Cong viec kiem toan cling bao gOm danh gid tinh thich hop dm cac chinh sach ke toan duqc ap dung va tinh hop 1St cua cac trot tinh ke toan dm Ban TOng Giam doc ding nhu danh gia viec trinh bay tong the Bdo cao tai chinh.

Chung toi tin tuang rang cac bang chung kiem toan ma ch6ng tai da thu thap duqc la day d6 va thich hqp lam ca so cho y kien kiem toan cua chung toi.

kitn cua Kitm toan vien Theo St kien cua chung toi, Bao cao tai chinh dd phan anh trung thi,rc va hop 1St, tren cac khia canh tong yeu tinh hinh tai chinh cua C6ng ty co phan Gemadept tai ngay 31 thang 12 nam 2016, ding nhu ket qua hoat Ong kinh doanh va tinh hinh Jou chuyen tien tg cho nam tai chinh ket th6c ding ngay, ph6 hqp vai cac Chuan moc Ke toan Viet Nam, Che do Ke toan doanh nghiep Viet Nam va cac quy dinh phdp 1St có lien quan den viec lap va trinh bay B tai chinh.

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5

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuong Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho ram tai chinh ket thic ngay 31 thing 12 ram 2016

BANG CAN DOI KE TOAN Tai ngiy 31 thing 12 nam 2016

Dan vi tinh: VND

Ma Thuyet CHI TIEU s6 minh s6 cu6i nAm So deu nAm

A - TAI SAN NGAN HAN 100 987.085.043.870 1.470.368.485.756

I. Tien va chc khohn tming dtrang tien 110 V.1 74.289.026.051 372.600.229.370

1. Tien 111 69.289.026.051 56.096.146.037

2. Cac khoan tucmg throng tien 112 5.000.000.000 316.504.083.333

II. Diu to tai chinh ngin h#n 120 51.066.047.075 61.741.580.440

1. Chimg khoin kinh doanh 121 V.2a 142.758.654.627 141.722.199.042

2. Du phong giarn gia chimg Ichoin kinh doanh 122 V.2a (91.692.607.552) (79.980.618.602)

3. Diu to nim girt den ngay dao han 123

III. Chc khohn phAi thu ngin h#n 130 837.634.755.419 1.011.889.086.638

1. Phai thu ngin han cha khach hang 131 V.3 348.219.640.981 300.047.041.553

2. Tra tru6c cho ngtrOi ban ngan han 132 V.4 55.482.460.054 101.925.018.727

3. Phai thu nOi be ngin han 133 4. Phai thu then tien de Ice hoach hop ding xay chyng 134 5. Phai thu ye cho vay ngin han 135 V.5 68.730.000.000 27.400.000.000

6. Phai thu ngin han !chic 136 V.6a 375.421.507.100 589.310.820.668

7. Du phong phai thu ngin han kh6 doi 137 V.7 (10.218.852.716) (6.793.794.310)

8. Thi san thieu chtr xix1y 139

IV. Hang ten kho 140 13.810.146.877 14.111.209.966

1. Hang ten kho 141 V.8 13.810.146.877 14.111.209.966

2. Du phong giim gia hang ten kho 149

V. Thi san ngin tqln khac 150 10.285.068.448 10.026.379.342

1. Chi phi tra tnr6c ngin han 151 V.9a 2.580.391.384 1.940.905.830

2. Thue gia tri gia tang ducx khiu trir 152 2.825.249.535 3.356.747.537

3. Thud va cac khoan khic phai thu Nha ntrec 153 V.17 4.879.427.529 4.728.725.975

4. Giao dich mua ban lai trai phieu Chinh phu 154 5. TM san ngin han Idiac 155

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NHIE

JAN

Bao cho nay phai &gm dpc cimg vii Ban thuyEt minh Belo cao tai chinh

6

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quart 1, TP. HO Chi Minh, Viet Nam

BAO CAO TAI CHINH Cho nam tai chinh ket thee ngay 31 thing 12 nam 2016 Bing can d6i ke toin (tiep theo)

CHI TIEU

Ma so

Thuyet minh s6 cu6i nam SO du am

B- TAI SAN DAI HAN 200 5.463.595.653.155 4.740.628.280.233

I. Cic khoin phii thu dii han 210 44.670.643.300 89.275.632.500

1. Phai thu dai hart caa khach hang 211

2. Tra trtrac cho ngtrtri ban dai han 212

3. Von kinh doanh o dcm vj trvc thuOc 213

4. Phai thu nei bO dai han 214

5. Phai thu ye cho vay dai han 215

6. Phai thu dai han Idiac 216 V.6b 44.670.643.300 89.275.632.500

7. Dv phong phai thu dai han kho del 219

II. Tii sin a djnh 220 356.963.553.027 396.628.165.366

1. Tai sin et) dinh heti hinh 221 V.10 304.806.601.077 366.509.675.436

Nguyen gib 222 686.472.984.744 1.008.388.933.784 ff-67gJ Gici tri hao mon Illy ka 223 (381.666.383.667) (641.879.258.348)

2. Tai san c6 dinh thug tai chinh 224 V.11 49.233.149.725 26.831.696.565N0 TY

Nguyen gib 225 61.557.635.228 31.462.733.435 PHA N

Gib tri hao mon lily ki 226 (12.324.485.503) (4.631.036.870)IADEr

3. Tai sin dinh veo hinh 227 V.12 2.923.802.225 3.286.793.365

Nguyen gib 228 11.479.612.753 11.458.486.153- r

Gib tri hao mon lily ki 229 (8.555.810.528) (8.171.692.788,Y.

III. Bit dOng sin du tv 230

- Nguyen gid 231

- Gia tri hao mon ley ke 232

IV. Tit sin der dung dii han 240 46.730.544.421 41.269.071.840

1. Chi phi san xuAt, kinh doanh da dang dai han 241

2. Chi phi xay dung co ban do dang 242 V.13 46.730.544.421 41.269.071.840

V. Diu tar tai chinh dai han 250 4.980.570.959.459 4.186.153.177.271

1. Dau to vao cong ty con 251 V.2b 3.483.957.013.178 2.858.478.249.428

2. Diu tu vao cong ty lien doanh, lien ket 252 V.2b 1.528.031.495.376 1.240.186.255.376 3 H 3. Dau ttr gop v6n vao don vi khac 253 V.2b 326.872.332.000 326.872.332.000

4. Dv phtmg dau tu tai chinh dai han 254 V.2b (358.289.881.095) (239.383.659.533)

5. Dau to nam gie den ngay dao han 255

VI. Tai san dai han khac 260 34.659.952.948 27.302.233.256

1. Chi phi tra trtrot dai han 261 V.9b 22.899.023.017 15.018.155.490

2. Tai san thu thu nhap hoan lai 262 V.14 11.760.929.931 12.284.077.766

3. Thies bj, vat tu, phu tang thay the dai han 263

4. Tai san dai han Idiac 268

TONG CQNG TAI SAN 270 6.450.680.697.025 6.210.996.765.989

Boo cao nay phai duvc doc cling w3i Ban thuyit minh Boo coo tai chinh

7

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutnag Ben Nghe, Quart 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket tilde ngay 31 thing 12 nam 2016 Bang can d61 ke toan (tiep theo)

CHI TIEU

C - NQ PHAI TRA

Ma s6

300

Thuyet minh S6 add nam S6 din nam

2.044.932.182.921 1.684.111.303.271

1. Ny ngin hart 310 1.811.794.809.758 705.649.574.349

1. Phai tra ngu&i ban ngan hp 311 V.15 69.814.499.393 76.767.735.737

2. Ngutyi mua tra tien trtrac ngan han 312 V.16 26.903.799.946 8.330.376.271

3. Thue va cac khoan phai nOp Nha ntrac 313 V.17 1.072.859.827 32.616.552.277

4. Phai tra ngutri lao gong 314 V.18 23.645.500.704 19.125.674.880

5. Chi phi phai tra ngan hp 315 V.19 231.369.901.444 162.206.155.736

6. Phai tra nei b0 ngan han 316 7. Phai tra theo tien do ice hoach hop d6ng xay dung 317

8. Doanh thu chua thuc hien ngan han 318 9. Phai tra ngin han khac 319 V.20a 57.737.435.423 52.295.738.531

10. Vay va no thud tai chinh ngan hp 320 V.21a 1.300.312.670.129 282.155.810.640

11. Du phong phai tra ngin han 321 V.22 81.611.050.383 59.783.861.859

12. Qu9 khen thueng, pink lgi 322 V.23 19.327.092.509 12.367.668.418

13. Qu9 binh on gia 323 '.. C

14. Giao dich mua ban Iii trai phieu ChInh phi' 324

II. Ng dai ban 330 233.137.373.163 978.461.728.922

1. Phai Ira nguari ban dai hp 331 -

2. Ngutri mua tra den truac dai hp 332 \V ,/

3. Chi phi phai tra dai han 333 ..,

4. Phai tra not bO ve von kink doanh 334

5. Phai tra nOi be dai han 335

6. Doanh thu chua thuc hien dai han 336 7. Phai tra dai hart khic 337 V.20b 369.695.847 543.506.515

8. Vay IA no thud tai chinh dai hart 338 V.2 lb 222.922.009.145 967.058.882.476

9. Trai phieu chuyen d6i 339 10. C6 phieu uu dai 340 11. Thue thu nhap hoan tai phai tra 341 V.24 9.845.668.171 10.859.339.931

12. Du phong phai tra dai hart 342 13. Quy phat trien khoa hoc va tong nghe 343 - Y

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D- VON CHU S1tir Htru

Ma A so

400

Thuyet minh S6 cu6i nam SO du nam

4.405.748.514.104 4.526.885.462.718

I. Vton chil ser lulu 410 4.405.748.514.104 4.526.885.462.718

1. VOn Op dm chi) ser Mu 411 V.25 1.794.322.810.000 1.196.219.940.000

- Co philu phci thong có quyJn bilu guy& 411a 1.794.322.810.000 1.196.219.940.000 - Co phau mu drii 411b 2. Thing du von co phin 412 V.25 1.872.171.604.400 2.471.474.474.400

3. Quyen chon chuyen dOi trai phieu 413 4. V6n khic dm chu so. hau 414 V.25 69.388.382.902 69.388.382.902

5. Co phieu guy 415 6. Chenh larch danh gia lai tai sin 416 7. Chenh Lech t9 gii hoi doii 417 V.25 (328.936.886) (432.646.448)

8. Quy diu to phat trien 418 V.25 72.682.100.796 52.564.113.317

9. Quy ho trq sip )(Op doanh nghiep 419 10. Quy khac thuOc von chi' sa tau 420 V.25 69.568.035.889 49.450.048.410

11. Lqi rthuan sau thue chug phan ph6i 421 V.25 527.944.517.003 688.221.150.137

- Lqi nhu4n sau thui chwa phdn phdi hay ki din cuji IcS, (mac 42 la 376.552.407.213 \ 688.221.150.13

- Lai nhuOn sau thui dct' phcin phai 4, nay 421b 151.392.109.790 12. NguOn von dill ttr xay dkmg co ban 422 .*

II. NguOn kinh phi va quy khfic 430 1. Ngu6n kinh phi 431 2. Ngu6n kinh phi da hlnh thanh tai san co djnh 432

TONG COG NGUON VON 440 6.450.680.697.025 6.210.996.765.989

inh T6ng Gigm d6c

Nguyell_nirrh-Nguy?t KO twang

Minh, ngay 16 thing 3 nam 2017

CONG TY C6 PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016 Bing can d61 ke Wan (tiep theo)

Bao ccio nay phai &rye dpc cling y& Ban thuyit minh Bcio cat, tai chinh

9

.K1 877.328.450.192

VI.2 751.608.183.263

125.720.266.929

VI.3 393.124.334.036

VI.4 232.393.336.205

77.931.765.360

VI.5 7.417.766.998

VI.6 117.417.309.634

161.616.188.128

VI.7 16.729.516.419

VL8 23.364.971.549

(6.635.455.130)

154.980.732.998

V.17 4.079.147.133

VI.9 (490.523.925)

151.392.109.790

VI.10

VI.10

942.347.581.720

840.406.192.267

101.941.389.453

333.453.944.774

186.142.396.134

71.263.340.085

4.055.906.512

96.697.960.522

148.499.071.059

14.472.447.995

309.137.934

14.163.310.061

162.662.381.120

4.484.135.08 cO

KIEM TO 2.393.462.5

TRI4H N

155.784.783S1q„ A

Thayit minh Nam nay

Nam truirc

VI.1 877.328.450.192

942.347.581.720

inh, ngay 16 thing 3 nam 2017

CONG TY CO PHAN GEMADEPT Dja chi: 6 Ld Thanh TOn, Phu?mg Bin Nghd, Qt4n 1, TP. HO Chi Minh, Vidt Nam

BAO CAO TAI CHINH Cho nam tai chinh kit that ngay 31 thong 12 nam 2016

BAO CAO KET QUA HOAT BONG KINH DOANH Cho nam tai chinh ket thfic ngay 31 thing 12 nam 2016

Dan vi tinh: VND

CHI TIEU

1. Doanh thu ban hang va cung cap dich vy

2. Cac khoan giam trfr doanh thu

3. Doanh thu than vt bin hang va cung dich vy

4. Gia von hang ban

Ma so

01

02

10

11

5. Lcri nhu#n g§p ye ban hang va cung cep dich vy 20

6. Doanh thu hoot d§ng tai chfnh 21

7. Chi phi tai chinh 22

Trong do: chi phi 11i vay 23

8. Chi phi ban hang 25

9. Chi phi quan ly doanh nghiep 26

10. Lqi nhu#n than tir hoot d§ng kinh doanh 30

11. Thu nh#p khac 31

12. Chi phi khfic 32

13. Lid nhan khac 40

14. T6ng lqi nhu#n Ict tan tru&c thus 50

15. Chi phi thut thu nh#p doanh nghiep hien hhnh 51

16. Chi phi thut thu nh#p doanh nghiep hoan loi 52

17. Lqi nhu#n sau thut thu nh#p doanh nghiep 60

18. Lai ccr ban teen co phitu 70

19. Lai suy giam teen c6 phitu 71

Trtrcrng Nhtr Nguyen Nguy nth Nguyet

Nguiri 10p Kt toan truirng Do an Minh T6ng Giant d6c

10 Belo cdo nay phai cheor doc cung vii Ban thuyit minh Belo coo tai chinh

CONG TY C6 PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phu?mg Ben Nghe, Quin 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016

BAO CAO LUAU CHUYEN TIEN TT (Theo phircrng phi') gian tiep)

Cho nam tai chinh ktt thtic ngay 31 thing 12 niim 2016

I.

CHI TIEU

Ltru chuyen den tir hog gong kinh doanh

MA s6

Thuyet minh Nam nay

Dan vj tinh: VND

Nam trtr6c

O4

ceiti c6

I. Liri nhuP fru* thug 01 154.980.732.998 162.662.381.120 i344.,

2. Dleu chinh cho cdc khodn: KhAu hao tai sin c6 djnh va bAt dOng sin dau to 02 76.167.652.686 68.734.327.103 Cac khodn do phang

chenh Lech tSr gia h6i dog do danh gia lai 03 134.043.268.918 (1.661.469.787)

cac khodn moc den to c6 g6c ngo0 to 04 VI.4 18.802.439.369 87.060.505.101 Lii,10 tir hog deng diu to 05 V1.3, VI.4, VI.7 (394.084.199.288) (314.181.932.585) Chi phi Ili vay 06 VI.4 77.931.765.360 71.263.340.085 Cac khodn dieu chinh khac 07

3. Lgi nhuOn tie hogt Ong kinh doanh trudr thay dji von hat Ong 08 67.841.660.043 73.877.151.037

Tang, giam cac khoin phai thu 09 53.681.548.002 77.393.515.280 Tang, giam hang t6n kho 10 301.063.089 9.793.332.433 Tang, giam cac khodn phai tra 11 35.004.829.489 (938.236.334) Tang, giam chi phi tra truck 12 (5.360.149.419) (9.879.278.918) Tang, giam cluing khodn kinh doanh 13 V.2a (1.036.455.585) 3.152.363.638 Tien liii vay di tra 14 V.19, VI.4 (7.309.917.063) (3.966.415.448) Thue thu nhip doanh nghiep da nip 15 V.17 (36.129.439.264) (22.412.546.286) Tien thu khac tir hog dOng kinh doanh 16 Tien chi !chic cho hog dung kinh doanh 17 V.23 (10.299.675.017) (7.751.793.957)

Lieu chuyin tan thud,: t& hogt lt(Ing kinh doanh 20 96.693.464.275 119.268.091.445

49

H. Ltru chuyin tan tir ho9t dOng din tir la sM

1. Tien chi de mua sam, xay dong tai sin c6 djnh vi IVY

cac tai san dai h.n khac 21 (97.933.667.178) (130.097.532.373) 2. Tien thu to thanh 1y, nhugng ban tai san c6 djnh vi

cac tii sin dii han khic 22 66.448.803.638 30.545.300.876 'P 3. Tien chi cho vay, mua cac c6ng cp nq cud

din vj khac 23 V.5 (199.100.000.000) (96.000.000.000) 4. Tien thu h6i cho vay, ban 1g cac cong cy nq cis

dan vj khac 24 V.5 157.770.000.000 355.659.320.000 5. Tien chi diu to gop v6n vao din vj khac 25 (918.434.703.750) (578.350.464.096) 6. Tien thu h6i diu to g6p von vao don vi khac 26 4.382.494.721 7. Tien thu lai cho vay, CO tirc vi lqi nhuin ducc chia 27 616.126.627.459 321.887.864.379

Luu chuyin tan than tir hogt Ong Ou hr 30 (370.740.445.110) (96.355.511.214)

Bero coo nay phai dwc.rc dpc cling vii Ban ihuyit minh Boo coo tai chinh

11

Minh, ngay 16 thing 3 nam 2017

in Minh TOng Guam dOc S.

LONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phu ing Ban Nghe, QuAn 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh kat thfic ngay 31 thing 12 nim 2016 Bio cio hru chuyen tien tg (tiap theo)

CHI TIEU

III. Lcru chuyin den tfr host Ong tai chinh

1. Tian thu tit phat hanh co phieu, nhin von gdp cua

MA so

Thuyet minh Nim trcrov

cha say hull 31 34.840.000.000 167p

2. Tian trit I i von gap cho cic chu so' hull, mua Iii I G TY phieu cita doanh nghiep da phat Muth 32

3. Tian thu tir di vay 33 259.779.139.586 138.596.333.482 PHAN'

4. Tian tra nq goc vay 34 (32.652.155.252) (147.847.067.968) ADE'

5. Tian tra no g6c thue tai chinh 35 (12.540.424.527) (5.115.405.176)

6. CO tic, Iqi nhuAn dA tra cho chu sat httu 36 V.20, V.25 (239.243.481.000) (239.246.781.000) 0- 1-716

Luu chuyin tan than to heft Ong tai chink 40 (24.656.921.193) (218.772.920.662)

Lull chuyen tien thuAn trong nim 50 (298.703.902.028) (195.860.340.431)

Tien vi tuning throng tien nim 60 V.1 372.600.229.370 568.365.071.697

Anh htrang cua thay doi tj, gia htSi doai quy doi ngooi to 61 392.698.709 95.498.104

.X A . twang doing en cum nim Tien vi h 70 V.1 74.289.026.051 372.600.229.370

trzftrec'

Truing Nhu Nguyen inh Nguyet

Nguiri Ip Ke toils truerng

Ty Ju H

WV

12 Bcio cho nay pheti &toy cloc cling vai Bim thuyet minh Bdo cho tai chinh

CONG TY Co' PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, PhuOng Ben Nghe, Quin 1, TP. I-16 Chi Minh, Viit Nam BAO CAO TAI CHINH Cho Mill tai chinh ket thfic ngay 31 thing 12 nam 2016

BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016

I. 14C DIEM HUAT DQNG

1. Hinh thac sir hire von C6ng ty CO phAn Gemadept (sau clay gei tit la "Cong ty") la ceng ty co phAn.

2. Linh vyc kinh doanh Cong ty kinh doanh trong nhieu firth vuc khac nhau.

3. Nganh nghe kinh doanh COng ty kien djnh van chien Wet phat trien cac nginh nghe kinh doanh cot 101 ben canh vi'ec tien hal-1h da clang hoa nginh nghe met cach co chen 19c. Cac linh vtrc kinh doanh cua Ong ty bao gorn: khai thac cang, logistics, trong ring va bAt Ong san.

• Khai thac cang: Khai thic he thong cang trai d9c tir Bic chi Nam, tai cac thanh pho lart va cac vimg kinh to tr9ng diem: cang Phtrac Long, cang Nam Hai, cang Nam Hai Dinh Vu, cang Nam Dinh Vil, cang Dung Quat, cang Binh Throng; DAu tu vac) du an cang ritrac sau Gemalink Cai Mep va cang Gemadept Hoa Sen;

• Logistics: Trung tam phan phei; Van tai container chuyen tuyen; Van tai hang sieu truing sieu tr9ng; Van tai da phucmg thirc; Quin ly tau va thuyen vien; Dai ly giao nhAn; Ga hang boa hang khong,...;

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

• Bit deng san: Xay durig va khai thac cac trung tam thtrcmg mai, khach san, cao oc van pheng cac thanh phO Ian tai Viet Nam va khu vuc Deng Doing bao gem: du an Khu phi:re hqp Saigon Gem va du an Khu phtic hqp tai Vieng Chan — Lao.

4. Chu 14 san xuat, kinh doanh thong thuong Chu IcS, san xuAt kinh doanh th6ng thtrang cua Cong ty khong qua 12 thang.

5. DOc diem host dOng cua Cling ty trong ram cb anh huirng den Bio cao tai chinh Trong nam C6ng ty tang lien dieu le tir 1.196.219.940.000 VND len 1.794.322.810.000 VND tir viec phat hanh co phieu de tang von co phAn tir nguen vOn chit sir hat theo Nghj guy& Dai hei ding co (long thuang nien so 076/GMD-DHDCD ngay 26 thing 5 nam 2015 va Nghi quyet H'ei ding quail trj so 065/GMD-2016 ngay 11 thang 5 nam 2016.

Trong nam,•khoan vio Cong ty CO phAn Niem Kieu Hanh Thai Binh Ducmg da duqc Be Ke hoach va Diu ttr cap GiAy chimg nh.n dang 14/ dau hr ra nuac ngoai so 201600094 ngay 28 thing 01 nam 2016. Ngoai ra Cong ty cling gap von thinh lap C6ng tyC43 phAln Cang Nam Dinh Vu, tang von dau tu vac. Cong ty TNHH Cang Phuerc Long, Cong ty Co phan .Dich vu Hang h6a Sai Gen, COng ty TNHH Tip van "K" Line — Gemadept vatiep tic gap vOn bo sung vac) Cong ty CO phAn Hen Ng9c Thai Binh Ducmg, Cong ty Co phAn Hoa Sen Thai Binh Dtrcmg va Cong ty TNHH Djch vu Tin h9c VI Tin.

Trong nam Cong ty da thoai tan be vOn gip tai Cong ty TNHH Molenbergnatie — Gemadept Viet Nam do Cong ty nay dA giai the theo Thong bao so 66277/16 ngay 07 thang 10 ram 2016 cua Ser KO hoach va Dau tu Tinh Binh Duong.

;N

Ban druyit mink nay la m'at b¢ phan hap thank va ph& &gm clpc cang yeti Bcio cao tai chinh 13

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutmg Ben Nghd, Quail 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nim tai chinh kat thdc ngiy 31 thing 12 nim 2016 Ban thuyet minh Ban can tai chinh (tiep theo)

6. Citu true Cong ty Cdc Cong ty con

Ten c6ng ty Dia chi try so chinh Ty le

von gop Ty le lqi fch

Ty le quyen bieu guy&

Cong ty CO phan Cang quoc to Ben se 1 — cang tong hap 81,60% 81,60% 81,60%

Gemadept Dung Quit Dung Quit, xa BInh Thuan, Huyen Binh San, Tinh Quang NO, Viet Nam

Cong ty TNHH Djch vy Van tai 6 Le Thanh Ten, Pinking Ben 100% 100% 100%

Ring hap V.N.M Nglid, Quail 1, TP. He Chi Minh, Viet Nam

Gemadept (Malaysia) Sdn. Bhd. No.68B, Jalan Batai Laut 4, 100% 100% 100% Taman Intan, 41300 Kiang, Selangor Darul Ehsan, Malaysia

Gemadept (S) Pte. Ltd. 63 Market Street #05-01A, 100% 100% 100% Bank of Singapore Centre, Singapore 048942

Gang ty Co phan Cang quOc to 98 Pham Hiing, Phutmg Ly 53,20% 53,20% 53,20%

Gemadept Nhcm Hei Thireng Kiet, TP. Quy Nhan, TInh Binh Djnh, Viet Nam

Cong ty TNHH Can Phu& Long 6 Le Thanh Ton, Phireng Ben 100% 100% 100% Nghd, Quin 1, TP. HO Chi Minh, Viet Nam

Cong ty TNHH ISS — Gemadept 45 Ve Thj Sau, Phuting Da 51,00% 51,00% 51,00% Kao, Quin 1, TP. He Chi Minh, Viet Nam

C8ng ty TNHH MTV nap van L8 J1, throng s6 8, Khu ceng 100% 100% 100%

Gemadept nghiep Song Than 1, Phuting Di An, Thi xi Di An, Tinh Binh Ducrng, Viet Nam

Ceng ty Co phan Gemadept Wing 1/lA Pham Wing Thai, 70,00% 70,00% 70,00%

Tau Phutmg 7, TP. Vihig Tau, Tinh BA Ria — Wing Tau, Viet Nam

Ceng ty Co phan Tiep van va Mien s6 2B, Khu cong 51,00% 51,00% 51,00%

Cang quec to Hoa Sen - Gemadept nghiep Phu My I, Thi trail Phil My, Huyen Tan Thanh, Tinh BA Rja - Wing Tau, Viet Nam

Cling ty Co phan Dau to Xay dung147 Nguyen Thai Binh, 50,00% 50,00% 50,00%

Phat titan ha tang Gemadept Phireng 3, TP. Tan An, Tinh Long An, Viet Nam

Cong ty TNHH MTV Gemadept Tang 6, le 20A, tea nha TD 100% 100% 100%

Hai Phang Plaza Business Center, Le Hong Phong, Phirting Dong Ithe, Quin Ngo Quyen, TP. Hai Phong, Viet Nam

Cong ty Co phan Djch vy Van tai Khu phe 7, Phutmg Tnrting 46,00% 46,00% 54,00%

Tnreng Th9 (I) Th9, Quin The Dirc, TP. Ho Chi Minh, Viet Nam

Cong ty Co phan Cang Nam Hai 201 Ng6 Quyen, Phuting May 99,98% 99,98% 99,98% Chai, Quin Ngo Quyen , TP. Hai Phtmg, Viet Nam

Cong ty TNHH MTV Van di 6 Le Thanh Ton, Phuting Ben 100% 100% 100%

Hang hal Thai Binh Duong Quin 1, TP. Ho Chi Minh, Viet Nam

O

14 Bcin thuyit minh nay la mOt b0 phan hqp thanh va phai ehtvc dpc cling vai Bdo coo tai chinh

CONG TY C6 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Quan 1, TP. Ho chl Minh, Viet Nam

BAO CAO TAI CHI/4H Cho nom tai chinh ket th6c ngay 31 thing 12 nom 2016 Ban thuyet minh Bio coo tai chinh (tiep theo)

Ong ty Co phan Cang Nam Dinh VO

Ty le Ty 10 Ty I'd quytn

Dia chi try sa chinh yen g6p lqi ich bleu quyet

6 Le Thanh Ton, Phuang Ben 100% 100% 100% Nghd, Quan 1, TP. He CM Minh, Viet Nam 6 Le Thanh Ton, Phutmg Ben 100% 100% 100% Nghd, Quan 1, TP. He CM Minh, Viet Nam 6 Le Thanh Ton, PhIrtmg Ben 100% 100% 100% Nghd, Quart 1, TP. He Chi Minh, Viet Nam 61 dating 468, Phuang Toul 100% 100% 100% Tumpoung 2, Quart Chamkarmon, TP. Phnom Penh, Vucmg qu6c Campuchia 18B duang 500, Phutmg 100% 100% 100% Phsar Deum Thkov, Quan Chamkarmon, TP. Phnom Penh, Vtrang qu6c Campuchia 947 Th6n Por Prok Khang 100% 100% 100% Thong, Phutmg Kar Karb, Quart Po Sen Chey, TP. Phnom Penh, Vucmg qu6c Campuchia Km se 6 Dinh va, Phtrang 84,66% 84,66% 84,66% Dong Hai 2, Quan Hai An, TP. Hai Phong, Viet Nam 6 Le Thanh Ton, Pinking Ben 100% 100% 100% Nghd, Quart 1, TP. Ho Chi Minh, Viet Nam L8 CN3, Khu cong nghiep 65,00% 65,00% 65,00% MP Dinh VG, Phutmg Wing Hai 2, Quart Hai An, TP. Hai PhOng, Viet Nam L6 CAI, Khu cong nghiep 60,00% 60,00% 60,00% Nam Dinh Vu, Phuang Dong Hai 2, Quan Hai An, TP. Hai Phong, Viet Nam

Ten ding ty Cong ty TNHH MTV Logistics Bien Sang

C8ng ty TNHH Djch vu Tin hoc VT Tin

Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Ducmg

Cong ty CO phan Hon Ngoc Thai Birth Ducmg

Cong ty C6 phAn Hoa Sen Thai Binh Ducmg

COng ty CO phAn Niem Kieu Hanh Thai Birth Ducmg

COng ty Ce phAn Cang Nam Hai Dinh VO

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

Cong ty CO phin Logistics Nam Hai

(0 COng ty nom quyen kiem soot Cong ty CO phan Djch vp Van tai Tnrong Th9 do duvc si,r uy quyen

cua mOt se co d8ng de dot tS, 10 quyen bieu quyet trong cac cuOc hQp Dai hOi (long co dung la 54%.

Ctic Cling ty lien doanh, lien kit

Ten Ong ty Cfing ty TNHH Thuang mai Qua Cu yang

Cong ty Ce phAn Thucmg cong Wing Tau

Ty I'e , TY 10 Ty y quyen Dia chi try kr chinh yen gop phan ser hau bieu quyet

117 Le Lot Phtrang Ben 45,00% 45,00% 45,00% Thanh, Quiin 1, TP. He Chi Minh, Viet Nam 973 dutmg 30/4, Phtrang 11, 26,78% 26,78% 26,78% TP. VUng Tau, Tinh Ba Ria - ViIng Tau, Viet Nam

15 Ban ihuyit minh nay to mot by phJn h9p thanh va phai elupy c19c cong voi Bcio coo tai chinh

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ten, Phtreng Ben Nghe, Quail 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAICHNH Cho nam tai chinh ket thiic nay 31 thing 12 nam 2016 Ban thuyet minh Brio crio tai chinh (tiep theo)

T9 le T9 re T9 le guy& Dja chi tru sb chid' von gop phan so httu bieu (ply& LO Jl, eluting so 8, khu ceng 49,00% 49,00% 49,00% nghiep Song Than 1, Thi xa DT An, Tinh Binh Ducmg, Viet Nam Cu Turn, Khu ph6 Hai TAn, 40,00% 40,00% 40,00% Thj trap PhirOc HAi, Huyen Dat De, Tinh BA Ria — Wing Thu, Viet Nam 112 Ng& Quyen, Phirtmg 38,03% 38,03% 38,03% May Chai, Quan Ng8 Quyen, TP. Hai Phong, Viet Nam 30 Phan Thac Duyen, Phueng 34,55% 34,55% 34,55% 4, Quail Tan Binh, TP. H6 Chi Minh, Viet Nam 267 Quang Trung, Phutmg 26,56% 26,56% 26,56% Quang Trung, Quail HA Deng, TP. HA Nei, Viet Nam Khu Arc Cai Mep, Xa Phu& 41,67% 41,67% 41,67%

Huyen Tan Thinh, Tinh BA Ria — VI:UT Thu, Viet Nam Ban Sibunhuong, Quan 40,00% 40,00% 40,00% Chanthabouly, Thu de Vientiane, Lao 6 Le Thanh Ten, Phutmg Ben 50,00% 50,00% 50,00% Nghe, Quail 1, TP. }16 Chi Mirth, Viet Nam

Ten Ong ty CEng ty TNHH Molenbergnatie —Gemadept Viet Nam

CEng ty CO phan Du Itch Minh Dam

Cong ty CO phan Van al va Djch vu Dien luc

Cong ty CO phin Dich vu Hang h6a Sai Gen

Cling ty CO phan Lien NT Thuc pham

CEng ty CO phan Cang Cal Mep Gemadept — Terminal Link

Cong ty TNHH Golden Globe

CEng ty TNHH Tiep van "K" Line — Gemadept

1

Ceic clan vi trgc thuc3c khong có tucach phdp nhiln hgch loan phg thwic Ten dam vi Dja chi Xi nghiep Van tai Tau bien Huu 2A - 4A Ton Dim Thing, Quan 1, TP. HO Chi Minh, Viet Nghi Nam Xi nghiep Van tai Thai Binh Ducmg Lau 15, so 35 Nguyen Hue, Quan 1, TP. HO Chi Minh, Viet

Nam Chi nhanh Da Nang 39 Quang Trun, Quan Hai Chau, TP. Da ging, Viet Nam Chi nhanh Can Tha 80-82-84 Le Hong Phong, Phuerng Binh Thay, Quan Binh

Thuy, TP.CAn Thcr, Viet Nam Chi nhanh Wing Tau 1/lA Pham Ming Thai, Phtrang 7, TP. Wing Tau, Tinh Ba

Ria — Viing Tau, Viet Nam Chi nhanh Campuchia 193C dui 10 Mao Tse Tong, Phtremg Beung Trabaek, Quan

Chamkarmon, Thu do Phnom Penh, Vucmg quOc Campuchia

7. Tuyen bo ye kha 'ang so sanh thong tin tren Bao cao tai chinh Cac sO lieu tuang frng ctza nAm tnrac so sanh duce vat sO lieu ctia nAm nay.

8. Nhan vien Tai ngay ket thfic nam tai chinh C8ng ty c6 272 nhan vien Bang lam viec (s6 dAu nAm la 294 nhan vien).

.34

o NHI

oA

A

•

Ban thuyit minh nay la mOt by ph4n hqp thanh va phai duct doc cling v6i Bao cao tai chinh 16

CONG TY Co' PHAN GEMADEPT Dia chi: 6 LO Thanh Ton, Phutng B6n Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh IcEt thdc ngay 31 thang 12 Mtn 2016 Ban thuyet minh Ban can tai chinh (tit!) theo)

II. NAM TAI CHINH, DON VI TIEN Tt StJ"DVNG TRONG KE TOAN

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

2. Dan vi flea tg sir dung trong k'e twin Dan vi tien to sir dung trong ke toan la Deng Viet Nam (VND).

HI. CHUAN MVC VA CHE DO Kt TOAN AP DUNG

1. Che dO ke toan tip dung Cong ty ap dung cac Chan muc Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam &roc ban hanh theo ThOng tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac thong tu huang dart thIrc hien chuan muc ke toan citaB8 Tai chinh trong viec IAp va trinh bay Bao cao tai chinh.

2. Tuyen 136 ve viO Wan thit chuan muc ke than va the dq ke town Ban Tong Giam dOc dam bao dA tuan thu yeu cau cua cac Chuan muc Ke toan Viet Nam, Che de ice toan doanh nghiep Viet Nam drat ban hanh theo Th8ng to s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 ding nhtr cac thong to huang dan thuc hien chuan muc ke Wan dm Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

1

Iv. CAC CHINH SACH ICE TOAN AP DUNG

1. Ca set lap Bao cao tai chinh Bao cao tai chinh ducic lAp tren ca set ke toan den tich (trir cac thong tin lien quan den cac luting tien).

2. Cac giao djch bang ngoai t? Cac giao djch phat sinh bang npoai to duqc chuyen doi theo tjr gia tai ngay phat sinh giao djch. Se du cac khoan muc lien to c6 goc ngoai to tai ngay ket thuc nam tai chinh &lac qui d8i theo ty gia tai ngay nay.

Chenh lech tj, gia phat sinh trong nam tit ode giao djch bang ngoai to &roc ghi nhAn vao doanh thu hoot Ong tai chinh hoc chi phi tai chinh. Chenh lech gia do danh gia lai cac khoan muc tien to co gen ngoai to tai ngay ket thuc nam tai chinh sau khi bit trii chenh lech tang va chenh tech giam ducfc ghi nhan vao doanh thu hoot Ong tai chinh hoc chi phi tai chinh.

TS, gia sir dung a qui dOi cac giao djch phat sinh bang ngoai to IA ty gia giao djch thuc to tai thud diem phat sinh giao djch. TS, gia giao djch thuc to d'Oi \raj cac giao djch bang ngoai to &roc xac djnh nhu sau: • Del vii hop ding mua ban ngoai to (hap ding mua ban ngoai to giao ngay, hop ding IcS, han,

hop ding twang lai, hap den quyen chon, hop ding hoan tS, gia ky ket trong hop dung mua, ban ngoai to gift Cong ty va ngan hang.

• Doi vii cac khoan gip von hoc nhAn von gia mua ngoai to cua ngan hang nai Cong ty m6 tai khoan de nhAn von cua nha du tu tai ngay gap von.

• Doi vii no phai thu: gia mua cua ngfin hang thucmg mai ncri Cong ty chi dinh lchach hang thanh toan tai th6i diem giao djch phat sinh.

Bcin thuyet minh nay ia mot bo phdn h9p thanh va phai dtr9c dpc cling vdi Bcio cao tai chinh 17

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phirtyng Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CH1NH Cho nam tai chfnh ket thac ngay 31 thing 12 nam 2016 Bin thuyet minh Bin cio tai chfnh (tiep theo)

• DOi Alai nq phai tra: tj, gia ban cua ngan hang thuang mai ncri Cong ty du kien giao djch tai tkri diem giao djch Oat sinh.

• D6i vii cac giao djch mua sim tai sin hoac cac khoan chi phi duqc thanh toan ngay bang ngoai 0 (kh6ng qua cac tai khoin phai tra): t gia mua cua ngan hang thuong mai nai C6ng ty thuc hi'0 thanh toan.

TS, gia sir dung de dinh gia lai s6 du cac khoin muc tien to c6 goc ngoai to tai ngay ket thilc nam tai chfnh duqc xac djnh theo nguyen tic sau: • Doi vai cac khoin ngoai to gui ngan hang: tj, gia mua ngoai to cua ngan hang Dui Cong ty ma

tai khoan ngoai te. • D6i vol cac khoan muc tien to co gOc ngoai to duqc phan loaf la tai sin Ichic: tS, gia mua ngoai

tO cua Ngfin hang Citibank, N.A., Chi nhanh TP. HO Chi Minh (Ngan hang Cong ty thuang xuyen co giao dich).

• D6i vai cac khoan muc tien to c6 gOc ngoai to duqc phan loaf la nq phai tra: tj, gia ban ngoai to cua Ngan hang Citibank, N.A., Chi nhanh TP. H6 Chi Minh (Ngan hang Cong ty thuang xuyen c6 giao djch).

3. Tien va cac khoin fircrng throng tien Tien bao gOm tien mat va tien giri ngan hang kh8ng ky han. Cac khoin ttrcmg throng den la cac khoin dau to ngan han c6 thai han thu h8i khong qua 03 thing ke tir ngay dau ttr, co kha nang chuyen dOi de ding thanh mgt ltrqng tien xac dinh va kh8ng c6 ro trong chuyen doi thanh tien tai thai diem bao cao.

4. Clic khoin dau tir tai chfnh Chung khodn kinh doanh Khoan dau tir duqc phan loci la chimg khoan kinh doanh khi nam gift vi muc dich mua ban de kiem

Chimg khoin kinh doanh duqc ghi s6 ke toan theo gia gOc. Gia g6c cua chiing khoin kinh doanh dugc xac dinh theo gia tri hqp 1j, cua cac khoan thanh Wan tai thai diem giao dich phat sinh Ong cac chi phi lien quan den giao dich mua cluing khoan kinh doanh.

Tkri diem ghi nhan cac khoan chfrng khoan kinh doanh la thai diem C6ng ty co quyen sa heti, cu the nhu sau: • Doi voi chting khoan niem yet: duqc ghi nhan tai thiri diem khop lgnh (r+o). • DM vai Chung khoin chtra niem yet: duqc ghi nhan tai thai diem chfnh thirc co quyen s& him

theo qui dinh cua phi') luat.

Tien iai, co hie va lqi nhuan cua cac ky truac khi chimg khoan kinh doanh duqc mua ducc hach toan giam gia tri cua chfnh chimg khoan kinh doanh d6. Tien lai, c6 tirca lqi nhuan cac ky sau khi chimg khoan kinh doanh dtrqc mua three ghi nhan doanh thu. Co6 tire duqc nhan bang c6 phieu chi &rye theo doi s6 luqng c6 phieu tang them, khong ghi nhan gia tri co phieu nhan duqc.

CO phieu hoan dOi ducc xac djnh theo gia trj hop 1j, tai ngay trao dOi. Gia trj hop ly cua co phieu dtrcfc xac djnh nhu sau: • D6i yeti c6 phieu cua cong ty niem yet, gia trj hop 15, cua c6 phieu la gia long cira niem yet ten

thi truing chimg khoin tai ngay trao doi. Truing hop tai ngay trao doi thi truing Chung khoan khOng giao djch thi gia tri hop 1j, dm co phieu la gia d6ng cira phien giao djch trtrot lien ke vai ngay trao doi.

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CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phirtmg Ben Nghd, Q4n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho Min tai chinh ket thilc ngay 31 thang 12 nam 2016 Ban thuytt minh Ban cao thi chinh theo)

• D6i vii c6 phieu chua niem yet dtrqc giao djch tren san UPCOM, gia trj hop lY cua c6 phieu IA gia giao dich dung cfra tren san UPCOM tai ngay trao di. Truing hqp ngay trao doi san UPCOM Ichong giao dich thi gia trj hqp ly dm co phieu IA gia dung cira phien giao djch tnrac lien ke v6i ngay trao

• D6i vii co phieu chua niem yet khac, gia tri hqp ly cua co phieu la gia do cac ben thoa thuan

theo hop ding hoac gia trj s6 sach tai thii diem trao

Du phOng giam gia chUng khoin kinh doanh duqc lap cho tong loai chimg khoan duqc mua ban ten thj truing va co gia trj hqp ly thAp han gia g6c. Gii trj hop ly cua chimg khoan kinh doanh niem yet ten thj truing chfrng khoan hoac duqc giao djch tren san UPCOM la gia ding cfra tai ngay ket thitc nam di chinh. Truing hqp tai ngay ket thilc nam tai chinh thj truing chimg khoan hay san UPCOM kitting giao djch thi gia trj hop ly cua Chung khoan la gia ding cua phien giao djch truac lien ke ngay ket thac nam tai chinh.

Tang, Om s6 dir phong giam gia cht'mg khoin kinh doanh can phai trich lap tai ngay ket thitc nam tai chinh dtrqc ghi nhan vat) chi phi tai chinh.

Lai hoac 16 tir viec chuyen nhtrqng chting khoin kinh doanh duqc ghi nhan vao doanh thu hoat dungy di chinh hoac chi phi di chinh. GiA von duce xic djnh theo phtrang phap binh quan gia quyen di dOng.

aic khan cho vay )21/ Cac khoan cho vay duqc xac djnh theo gia g6c trir cac khoin du phong phai thu Ich6 doi. Du phong phai thu Ich6 doi cua cac khoan cho vay duqc lap can cif vao du kien mirc ton thit c6 the Kay ra.

Cdc /Moan dila to via) ding ty con, cong ty lien doanh, lien kit Cong ty con COng ty con la doanh nghiep chju su kiem soat cua Cong ty. Viec kiem soat dat dtrqc khi Cong ty c6 kha nang kiem soat cac chinh sach tai chinh va hoat dung cua doanh nghiep nhan dau to nham thu dtrqc lai ich kinh to tir cac hoat &Ong cua doanh nghiep dO.

Cong ty lien doanh Cong ty lien doanh IA doanh nghiep duqc thanh lap tren ca si thoa thuan tren hop ding ma theo dO COng ty va cac ben tham gia thuc hien hoat Ong kinh to tren co. so (long kiem soat. Deng kiem soat duqc hieu IA viec dua ra cac quyet djnh mang tinh chien luqc lien quan den cac chinh sach hoot Ong va tai chinh cua ding ty lien doanh phai co su (long thuan cua cac ben tham gia lien doanh.

Cong ty lien kit COng ty lien ket IA doanh nghiep ma Cong ty c6 anh huarng clang ke nhtmg Ichong c6 guyen kiem soat doi vii cac chinh sach tai chinh va hoat clung. Anh huong ding ke the hien o quyen tham gia vao viec dtra ra cac quyet djnh ve chinh sach tai chinh va hog Ong cua doanh nghiep nhan dau to

nhtmg khong kiem soat cac chinh sach nay.

Ghi nh.in ban cla'zi Cac khoin dau to vao Ong ty con, ding ty lien doanh, lien ket dm:lc ghi nhan ban dau theo gia g6c, bao gOm gia mua hoac khoan gip von Ong cac chi phi lien quan truc tiep den vies du ttr. Tnremg hqp cau to bang di san phi tien te, gia phi khoan dau to doge ghi nhan theo gia trj hop lY cua tai

san phi tien to tai thai diem phat sinh.

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CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan I, TP.1-16 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuy4t minh Bao can tai chinh (tiep theo)

CO tire va Jai nhuan cua cac ky truck khi khoan dAu to dirge mua dugc hach town giam gia tri cua chinh khoan dau to dO. Co tire va lai nhuan coa cac ky sau khi khoan dau to dupe mua dirge ghi nhan doanh thu. CO tic dugc nhan bang co phieu chi dirge theo dOi lugng co phieu tang them,

khong ghi nhan gia tri co phial nhan dugc.

Du phOng ton that cho cac khoan vao ding ty con va ding ty lien doanh, lien ket

Du phong ton that cho cac khoan dau to vao cong ty con, cong ty lien doanh, lien ket duge trich lap khi cong ty con, cong ty lien doanh, lien ket bi to voi mire trich lap bang chenh Lech giira von g6p thtrc to dm cac ben tai cong ty con,,congty lien doanh, lien ket va von hiru thtre co nhan

ty le g6p von Cong ty so vii tong so von gop thus to cua cac ben tai cong ty con, cong ty lien doanh, lien ket. Neu cong ty con, cong ty ,lien doanh, lien ket la dOi Wong lap Bao cao tai chinh hgp nhat thi can dr de xac dinh du phong ton that la Bao cao tai chinh hgp nhat.

Tang, giam s6 du phong ton that &Au tu vao cong ty con, cong ty lien doanh, lien kEt can phai trich lap tai ngay ket thlic nam tai chinh dirge ghi nhan vao chi phi tai chinh.

Ccic khoan dau lir veto cong cu von cua den vi kluic Dau to vao cong cu von cua dan vi khac bao gOm cac khoan dAu tu cong cu von nhung Cong ty khong co quyen kiErn soat, dOng kiEm soat hoc co anh huOng dang kE d6i veri ben dugc 61Au tu.

Cac khoan &Au tu vao cong ca von cua don vi khac doge ghi nhan ban dam theo gia g6c, bao gom gia mua hoc khoan gop von Ong cac chi phi trirc tiEp lien quan den hoat Ong dau tu. CO tic NIA lgi nhuan cua cac ky truac khi khoan dau tu dugc mua dirge hach toan giam gia tri cua chinh khoan dau to do. CO tire va Igi nhuan cua cac ky sau khi khoan dau tu doge mua dugc ghi nhan doanh thu. CO fiat dirge nhan bang co phieu chi dugc theo dOi s6 lugng c6 phieu tang them, khong

ghi nhan gia tri co phieu nhan dirge.

Du phOng ton that cho cac khoan dau to vao cong cu von cua dart vi khac dirge trich rap nhu sau:

• D6i vai khoan dau to vao c6 phi'Eu niem yEt hoe gia tri hop ly khoan dau to dugc xac dinh tin cay, viec lap cltr phong dtra tren gia tri thi tnrCrng cua co

• Doi vui khoan dau to khong xac dinh dirge gia tri hop lY tai thai diEm bao cao, viec lap du phOng dirge thvc hien can cir vao khoan 10 cua ben doge dau tu voi mac trich lap bang chenh lech giCra von Op thtrc to cua cac ben tai dan vi khac va von chil so him thtrc c6 nhan voi ty le gOp von cua C6ng ty so vai tong so von g6p thtrc to cua cac ben tai dan vi khac.

Tang, giam s6 du phong eon that cfau to vao cong cu von cua dan vi khde can phai trich lap tai ngay ket thfic nam tai chinh dirge ghi nhan vao chi phi tai chinh.

5. Cfic khoin Oat thu Cac khoan ng phai thu dirge trinh bay theo gia tri ghi so trir di cac khoan dir phong phai thu kh6

dOi.

Viec phan loaf cac khoan phai thu la phai thu khach hang va phai thu khac dirge thtrc hien theo nguyen tac sau:

• Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thuang mai Oat sinh tir giao dich co tinh chat mua — ban gitia Cong ty va ngithi mua la dan vi d'Oc lap voi Cong ty.

• Phai thu khac phan anh cac khoan phai thu khong c6 tinh thirang mai, khong lien quan d'En giao dich mua — ban.

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CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phirtmg Ben Nghe, Quail 1, TP. H6 Chi Minh, ViOt Nam BAO CEO TAI CHIN}{ Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cio tai chinh (tiep theo)

Du phOng phai thu kh6 dOi &lac rap cho timg khoan nq phai thu kho dai can cur vao du kien mire ton thit co the xay ra.

Tang, Om so du du phOng nq phai thu khg doi can phai trich lap tai ngay ket thuc nam tai chinh dugc ghi nhan vao chi phi quan ly doanh

6. Hang din kho Hang ton kho dirge ghi nhan theo gia thip ham gift gia gOc va gia trj thuin c6 the thtrc hign dugc.

Hang ton kho bao g6m nguyen nhien liOu va hang h6a. Gia gOc hang ton kho bao g6m chi phi mua va cac chi phi lien quan true tiep khac phat sinh de co dugc hang ton kho a dja diem va trang thai

hiOn tai.

Gia xuAt kho dugc tinh theo phuang phap binh quan gia quyen va dugc hach toan theo phucmg phap ke khai thuang xuyen.

Gia trj thuin co the thine hiOn dugc la gia ban trac tinh cua hang ton kho trong kSt sin xuit, kinh doanh binh thui:mg trir chi phi u6c tinh hoan thanh va chi phi trac tinh can thiet cho vigc tieu thu

chung.

Du phong giam gia hang ton kho dugc lap cho timg mat hang ton kho co gia gOc lan han gia trj than co the thvc hiOn dugc. Tang, giam so du du phong giam gia hang ton kho can phai trich lap tai ngay ket thCic nam tai chinh dugc ghi nhan vac' gia On hang ban.

7. Chi phi 04 fru& Chi phi tra Mr& bao g6rn cac chi phi thine to da phat sinh nhung co lien quan den ket qua hoot dOng san xuat kinh doanh cua nhieu ky k'e toan. Chi phi tra tnrac cua Cong ty chu yeu la chi phi

bao hiem, chi phi !Ai thue tai chinh container va chi phi sira china Cac chi phi tra truck nay dugc phan bO trong khoang thOi gian tra tilt& hoac thai gian cac lgi ich kinh to tucmg img dugc too ra tin cac chi phi nay.

Chi phi bao hiem Chi phi bac, hiem phat sinh dugc phan b6 vao chi phi theo phucmg phap dutmg thing theo th6i gian dm hap ding bao hiem.

Chi phi Idi thue tai chink container Chi phi lai thue tai chinh container dugc phan b6 vao chi phi theo phucmg phap dutmg thing vai thai gian phan b6 la 06 nam.

Chi phi saw chtra Chi phi sira china dugc phan b6 vao chi phi theo phuang phap &rang thing vai th6i gian phan b6 khong qua 03 nam.

8. Titi san thue ho0 ding A '

Thus tai san dugc phan loai la thue hoat Ong neu phan Ian rai ro va lgi ich gin lien vai guy& sa

hire tai san thuOc ve nguoi cho thue. Chi phi thu' hoat dOng dugc phan anh vac) chi phi theo phuunf phap &tong thang cho suit th6i han thue tai san, kh6ng phi thu6c vao phuong thirc thanh toan tien thue.

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CONG TY co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng Ben Nghd, Qu4n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHIN}{ Cho nam tai chinh ket thtic ngay 31 than 12 nam 2016 Ban thuyet minh Bfio efio tai chinh (tie'p theo)

9. Thi san co dinh hire hinh Tii san co dinh hire hinh dugc the hien theo nguyen gia trir hao man lily ke. Nguyen gii tai san co dinh him hinh bao gom town be cac chi phi ma Cong ty phai 136 ra de co duqc tai san co dinh tinh den thai diem dua tai san do vao trang thai sari sang sir dung. Cie chi phi,phat ,sinh sau ghi nhan

ban dAu chi dugc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chic chan lam tang lqi ich kinh to trong tuang lai do sir dung tai san do. Cac chi phi Oat sinh khong thoa man dieu kien tren duqc ghi [than li chi phi san xuAt, kinh doanh trong

Khi tai san c6 dinh huu hinh dugc bin hay thanh 15,, nguyen gia va gii tri hao mon lily ke dugc x6a

so va 11418 Oat sinh do thanh ly duqc ghi nhan vao thu nhap hay chi phi trong nam.

Tii san co djnh tau hinh dugc khiu hao theo phucmg phip duang thing Oa ten thOi gian hitu dung uac tinh. SO nam khau hao cua cac loai tai san co dinh hint hinh nhu sau: Loai tai san co dinh SO nam Nha cira, vat kien true 05 — 25

May moo vi thiet bi 05 — 07 Phtrang tien van tai, truyen din 06 —15 Thiet bi, dung cu quin 15, 03 — 08

10. TM san co dinh thus tai chinh Thue tai san dugc ?hart loai la thus tai chinh neu phin Ian rui ro Nth lqi ich gin lien vai quyen so him tai san thuec ye ngtrOi di thus. Tai san co dinh thus tai chinh duce the hien theo nguyen gia trir hao mon ley ke. Nifuyen gia tai san co dinh thus tai chinh la gia thap hcm gifra gii tri hqp 15, oft tai

san thus tai thOi diem kheri du dm hqp ding thus va gia tri hien tai cua khoin thanh toin tien thus toi thieu. TS, re chiet khiu de tinh gia tri hien tai cua khoin thanh toan tien thus tOi thieu cho viec thus tai san li rai suit ngin2 dinh trong hqp donf thus tai san hoic lai suit ghi trong hqp ding. Trong truing hqp kh6ng the xac djnh dugc lai suat ngim djnh trong hqp ding thus thi sir dung lai

• X suat ten vay tai thai diem kheri dau viec thus tai san.

Tai san co djnh thus tai chinh dirge khit hao theo phuang phip dtrang thing itra ten thOi gian him dung troc tinh. Trong twang hqp khong chic chart Cong ty se c6 quyen ser hut tai san khi het han hop ding thus thi tai san co dinh se dugc khau hao theo thOi gian ngin him gift thOi gian thus va thoi gian huu dung &re tinh. SO nam khau hao cua thiet bi va phucmg tien 4n tai khong qui 06 nam.

11. Tai san c6 dinh vo hinh Tii san co dinh vo hinh dirge the hien theo nguyen gii trir hao mon lily ke.

Nguyen pia tai san co dinh vo hinh bao gom town bO cac chi phi ma Cong ty phai bo ra de c6 dtrqc tai san co djnh tinh den thOi diem dua tai san do vao trang thii san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh Oat sinh sau khi ghi nhan ban dau dugc ghi nhan la chi phi san xtit, kinh doanh trong k5, trir khi cac chi phi nay gin lien vii met di san co dinh vo hinh cu the va lim tang lqi ich kinh to tir cac di san nay.

Khi tai san co dinh vo hinh duqc bin hay thanh 151, nguyen gii va gii tri hao mon lity ke duqc ?tea s6 vi lai, 16 phat sinh do thanh 151 dugc ghi nhan vao thu nhap hay chi phi trong nam.

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CONG TY Co. PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu&ng Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (tiep theo)

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

Quyb: sir dm est Quyen sir dung dAt la toan be cac chi phi thuc 4 Cong ty da chi ra co quan true tiep dit sir dung, bao gem: den chi ra co quyen sir dung dAt, chi phi cho den VI, giai ph6ng mat bang, san lap mat bang, le phi tnrerc ba,... Quyen sir dung dAt kh6ng xac dinh theri hart khong duqc tinh khau hao.

Chuang trinh ;Mein mem may tinh Chi phi lien quan den cac chuang trinh phAn mem may tinh khong phai la met be phan gin ket vai phAn cung co lien quan dugc yen h6a. Nguyen gia cua chucmg trinh phAn mem may tinh la toan be cac chi phi ma Cong ty da chi ra tinh den theri diem dua phAn mem vao sir dung. Chuong trinh phAn mem may tinh duqc khAu hao theo phtrang phap dtrerng thang tir 03 — 08 nam.

12. Chi phi xay thing co ban der dang Chi phi xay dung co ban der dang phan anh cac chi phi lien quan true tiep (bao gem ca chi phi lai vay c6 lien quan phu hop v6i chinh,skh ke tan cua Cong ty) den cac tai san dang trong qua trinh xay dung, may moc thiet bj dang lap dat de phuc vu cho muc dich san xuat, cho thue va quasi ly ding nhu chi phi lien quan den viec sira china tai san co dinh dang thuc hien. Cac tai san nay claw ghi nhan theo gia gec va khong dugc tinh khAu hao.

13. Cac khoin ncr phai tra va chi phi phai Ira Cac khan no phai tra va chi phi phai tra dugc ghi nhan cho se den phai tra trong tuong lai lien quan den hang h6a va dich vu da nhan dugc. Chi phi phai tra duqc ghi nhan dua tren cac trac tinh hop ly ye s6 tien phai tra.

Viec phan loai cac khan phai tra la phai tra ngueri ban, chi phi phai tra va phai tra khac dugc thuc hien theo nguyen tic sau: • Phai tra nguai ban phan anh cac khoan phai tra mang tinh chAt thucrng mai phat sinh tir giao

dich mua hang hoa, djch vu, tai san va nguen ban la don vi dee lap vOi Cong ty. • Chi phi phai tra phan anh cac khan phai tra cho hang hoa, dich vu da nhan duqc tin ngueri ban

hoac da cung cAp cho ngtred mua nhung chua chi tra do chua co Ma don hoac chua du ho so, tai lieu ke toan va cac khoan phai tra cho ngueri lao deng ve tien ltrcmg nghi phdp, cac khan chi phi san xuAt, kinh doanh phai trich truck.

• Phai tra khac phan anh cac khan phai tra khong co tinh thuang mai, kitting lien quan den giao dich mua, ban, cung cAp hang hoa djch vv.

Cac khoan nq phai tra va chi phi phai tra dugc phan loai ngin han va dai han tren Bang can dOi ke toan can cir theo kS' han con lai tai ngay ket thuc ram tai chinh.

14. Clic khan chi phong phai tra Cac khoan du phong dugc ghi nhan khi Cong ty co nghia vu nq hien tai vo phi') ly hoac nghia yo lien deri) do ket qua fir met su kien da xay ra, viec thanh toan nghia vu nq nay co the se dan dEn su giam sut ve nhang lqi ich kinh to va gia trj cua nghia vo nq de co the dugc met trOc tinh dang tin cay.

Neu anh twang cua theri gian la trong yeu, du phong se &roc xic dinh bang each chi& khau s6 tien phai be ra trong tuong lai de thanh tan nghia vu nq v&i tj, le chief khau truac thue va phan anh nhang danh gia tren thj tnrong hien tai ve gia trj thtri gian cua tien va nhang rui ro cu the dm khoan no de. Khoan tang len dm s6 du phong do died gian troi qua duqc ghi nhan IA chi phi tai chinh.

Cac Ichoin du phong phai tra cua Cong ty lien quan an nhang ten that phai bei unrolls trong qua trinh van chuyen.

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CONG TY co' PHAN GEMADEPT Dja chi: 6 Ld Thanh T8n, Phutrng Ben Nghd, Qulan 1, TP. H8 Chi Minh, Vidt Nam BAO CAO TAI CHINH Cho nam tai chink ket thac ngay 31 thing 12 nam 2016 Ban thuy6t minh Bao cio tai chinh (ap theo)

15. Vton chi.' sir hfru 14n gop cfia chti so' KM Von g6p cua chit s& hcru duge ghi nhan theo so von thuc to da gop cua cac co (long.

acing dir von co phim Thing du On co phan dugc ghi nhan theo s6 chenh lech gift gia phat hanh va menh gia co phieu khi phat hanh Ian deu hoac phat hanh 136 sung, chenh loch giCra gia tai phat hanh va gia tri so sach cua co phieu guy va ceu phan vOn,ciia trai phieu chuyen dOi khi dao han. Chi phi true tiep lien quan den viec phat hanh bo sung co phieu va tai Oat hanh c6 phieu guy dirge ghi giam thing du von CO phan.

Vein kluic cria chfi so. hfru VOn khac dirge hinh thanh do 1)6 sung tir ket qua hog d6ng kinh doanh, danh gia Iii tai san va gia tri con lai girra gia tri hg? 19 dm cac tai san dugc tang, bleu, tai tra sau khi trir cac khoan thue phai n6p (neu co) lien quan den cac tai san nay.

16. Phan phOilni nhuan Lqi nhuan sau thue thu nhap doanh nghiep dirge phan phOi cho cac co dOng sau khi da trich lap cac qu9 theo Dieu le; cua Cong ty ding ram cac qui dinh cua phap luat va da dugc Dai h6i dOng co dong phe duyet.

Vic phan phOi lei nhuan cho cac co (long dugc can nhic den cac khoanmvc phi tien dim trong Igi nhuan sau thue chua phan ph6i CO the anh huong den !ming tien va kha nang chi tra CO tire nhtr lai do danh gia lai tai san mang di gop von, lai do danh gia lai cac khoan mvc tien te, cac ding cv tai chinh va cac khoin mvc phi tien t'6 khac.

CO tire dirge ghi nhan la nq phai tra khi dirge Dai h6i dOng co dong phe duyet.

17. Ghi nhan doanh thu va thu nhap Doanh thu cung cap dich vu Doanh thu cung cep dich v‘i dugc ghi nhan khi dOng thai th6a man cac dieu kien sau:

• Doanh thu dugc xac dinh twang dOi chic chart. Khi hqp dOng qui dinh ngu6i mua dugc quyen tra lai dich vv da mua theo nhAng dieu kien cv the, doanh thu chi dugc ghi nhan khi nhAng dieu kien cu the d6 khong con ton tai va ngtrOi mua khong dirge quyen tra lai dich vp da cung cap.

• Cong ty da hoac se thu doge Igi ich kinh to tir giao dich cung cep dich vv do.

• Xic dinh dtrqc phAn ding viec da hoin thanh vao thai diem bao cao.

• Xac dinh dirge chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vv do.

Truing hgp dich vv dirge thuc hien trong nhieu k9 thi doanh thu doge ghi nhan trong k9 dirge can cur vao ket qui phan ding viec da hoan thanh vao ngay ket thiic k9 ke toan.

Doanh thu cho thue tai san hogt d'Ong Doanh thu cho thue tai san hoat d6ng dugc ghi nhan theo phtrang phap dutmg thing trong suot thai gian cho thue. Tien cho thue nhan tru&c cita nhieu ky dugc phan b6 vao doanh thu phu hqp veri th6i gian cho thue.

Tie'n lai Tien tai dugc ghi nhan tren ca s6 thai gian va lai suit thuc ti bung

Ban thuyit minh nay M met be phen hip thanh va phai dugc dQc cung vdri Bao ccio tai chink 24

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu&ng Ben Nghe, Quan 1, TP.H6 Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bic) cao tai chinh (tiep theo)

Co tar va 19i nhu'On duvc chia CO tilt va lqi nhuan duot chia duqc &hi nhan khi Cong ty duqc quyen nhan c6 tic hoac lqi nhuan tir viec gip van. Co tirc.dtrqc nhan bang c6 phieu chi duqc theo doi s6 luqng c6 phieu tang them, khong ghi nhan gia trj co phieu nhan dtrqc.

18. Chi phi di vay Chi phi di vay bao g6m lai tien vay va cac chi phi Ichic phat sinh lien quan true tiep den cat khoan vay.

Chi phi di vay duqc ghi nhan vao chi phi khi phai sink. Truing hqp chi phi di vay lien quan trot tiep den viec dau tu xay dung hoac san xuit tai san do dang can c6 mOt tiled gian du dai (tren 12 thang) de co the dua vao sir dun theo moc dich djnh truot hoac ban thi chi phi di vay nay &roc tinh vao gia trj cna tai san do. Doi vii khoan vay rieng phut vu viec xay dung tai san c6 djnh, lai vay &Jac von h6a ke ca khi th?:ri gian xay dung dual 12 thing. Cac khoan thu nhap phat sinh tir viec dau tu tam theri cac khoan vay duqc ghi giam nguyen gia tai san c6 lien quan.

DM vii cac khoan von vay chung trong do c6 sir dung cho moc dich dAti to xay (long hoac san xuit tai san d i dang thi chi phi di vay von h6a duqc xac djnh theo ty le von h6adoi vii chi phi lily ke binh quan gia quyen phat sinh cho viec dau tu xay (long co ban hoac san xuat tai san do. Ty le von hoa cluqc tinh theo t le iai suit binh quan gia quyen cac khoan vay chin tra trong nam, ngoai trir cac khoan vay rieng biet phut vo cho moc dich hinh thanh mgt tai san co the.

19. Cic khoan chi phi Chi phi la nhang khoan lam giam lqi ich kinh to dirge ghi nhan tai then diem giao djch phat sinh hoac khi co kha nang tucmg doi chic chin se phat sinh trong tuang lai khong phan biet di' chi tien hay chia.

Cac Ichoin chi phi va khoan doanh thu do no tao ra phai duqc ghi nhan ding thOi theo nguyen Vic

phi' hop. Trong triximg hop nguyen tic phi hop xung dOt v6i nguyen tic. than tong, chi phi dirge

ghi nhan can cu vao ban chit va qui djnh cac chuAn moc ke toan de dam bao phan anh giao

djch m6t each trung thoc, hqp 1Y.

20. Thue thu nhf,ip doanh nghqp Chi phi thud thu nhap doanh nghiep bao g6m thud thu nhap hien hanh va thud thu nhap hoan Iii.

Thue thu nlOp hien hanh Thud thu nhap hien hanh la khoan thud dtrqc tinh dtra ten thu nhap tinh thud. Thu nhap firth thud chenh lech so vii lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam th&i gia thud va ke toan, cac chi phi killing doge trir cling rilur dieu chinh cac khoin thu nhap khong phai chit' thud va cac khoan 16 duqc chuyen.

Thui thu nhjip hoan 19i Thue thu nhap hoan lai la Ichoin thud thu nhap doanh nghi'ep se phai nOp hoac se dirge hoan lai do chenh lech tam thoi gift gia trj ghi s6 cita tai san va nq phai tra cho moc dich lap Bao cao tai chinh va ca soy tinh thud thu nhap. Thue thu nhap hoan lai phai tra dirge ghi nhan cho tit ca cac khoan chenh lech tam thai chju thug. Tai san thud thu nhap hoan lai chi dirge ghi nhan khi chic chin trong tuang lai se co lqi nhuan tinh thud a sir dung nhang chenh lech tam theri dirge lchau trir nay.

Bcin thuyit minh nay la mOt b0 plkin hop thank va phiti them dpc cing yeti No coo tai chinh 25

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirong Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINN Cho nam tai chinh ket tilde ngay 31 than 12 nam 2016 Bin thuyet minh Ban cao tai chinh (tiep theo)

Gia trj ghi so cua tai san thud thu nhap doanh nghiEp hoan lai &lye xem xet lai vao ngazy ket thiic nam tai chinh va se &me ghi giam den mire dam bio chic clan c6 du lqi nhuan tinh thue cho phep lqi ich cua mOt phan hoac toan b() tai san thue thu nhap hoan lai dtrac sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai chtra duqc ghi nhan tnrac day duqc xem xet lai vao ngay ket third nam tai chinh va duqc ghi nhan khi chic chin c6 du 101 nhuan tinh thue de c6 the sir dung cac tai san thue thu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra ducrc xac dinh theo thue suit du tinh se ip dung cho nam tai san duqc thu hOi hay nq phai tra dirge thanh toan clua tren cac mic

thue suit c6 hieu luc tai ngay ket thuc nam tai chinh. Thud thu nhap hoan lai duqc ghi nhan vao Bio cao ket qua hoat dOng kinh doanh va chi ghi true tiep vao von chit s& hfiu khi khoan thue d6 lien quan den cac khoan muc duqc ghi thang vao von chu sor

Tai san thue thu nhap hoan lai va nq thue thu nhap hoan lai phai tra duqc bu trir khi: • Cong ty co quyen hqp phap duqc bu trir giira tai san thue thu nhap hien hanh vbi thue thu nhap

hien hanh phai Op; va • Cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra nay lien quan den thue thu

nhap doanh nghiep duqc quan ly bai cung mOt ca quan thue: 06i vii cung mOt dan vi chin thue; hoac Cong ty du djnh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren ca sec than hoac thu hoi tai san 'long theri yeti viec thanh toan nq phai tra trong tirng ky ttrcmg lai khi cac khoan trong yeu cua thue thu nhap hoan lai phai tra hoac tai san thue thu nhap hoan lai duqc thanh toan hoac thu

21. Ben lien quan Cac ben duqc coi la lien quan neu mOt ben co khi nang kiEm soat hoac co inh htrimg ding ke dOi vii ben kia trong viec ra guy& djnh cac chinh sach tai chinh va hoat dOng. Cac ben cung duqc xem IA ben lien quan neu cung chju stir kiem soat chung hay chju anh htrong clang ke chung.

Trong viec xem xet moi quan he dm cac ben lien quan, ban chit cua mOi quan he dirge chi trong nhieu han hinh thirc phap 1Sf.

22. Bao cao theo bq ph4n BO phan theo linh vise kinh doanh la mgt phin co the xac dinh rieng biet tham gia vao qua trinh sin

A . X • xuat ho4c cung cap san pham, d jch vu va co rai ro va lqi ich kinh te khac vbi cac bq phan kinh doanh khac.

BO phan theo khu vt.rc dja IS/ la mgt phin c6 the xac dinh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san phAm, dich vu trong pham vi mot mei tnrang kinh te cu the va c6 riti ro va lqi ich kinh te khac vai cac b0 phan kinh doanh trong cac moi truOng kinh te khac.

&in thuyit minh nay la mot 6(3 ph4n hop thanh va ph& &ern. doc cung vii Bcio cao tai chinh 26

2a. Cluing khodn kinh doanh SO din nam

Gig trj hov I f Du phang Gig gOc Dv pheng

SO cu6i nam Gig tri

Gig gOc hqp If

5

CONG

CO PH

ZMAI

46.180.879.800 (48.790.150.200) 33.586.094.400 (61.384.935.600) 94.971.030.000

13.854.828.000 (17.633.436.362) 15.053.803.500 (16.434.460.862) 31.488.264.362

14.234.321.100

2.065.039.165 142.758.654.627

677.557.500

1.267.042.800

61.980.308.100

361.364.000 (13.872.957.100)

2.218.072.200 (253.990)

51.219.334.100 (91.692.607.552)

(13.556.763.600)

(268.440)

(79.980.618.602)

Co phi Ngan hang Thucmg mai CO phin QuOc Dan C6ng ty CO phan Thdp Thu Duc Cong ty CO phin !Chuang san Mangan Cite cO phieu khac

Cong

94.971.030.000

31.488.264.362

14.234.321.100

1.028.583.580

141.722.199.042

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le 'Minh T8n, Phutmg Ben Nghd, Quart 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CH1NH Cho nam tai chinh ket thfic ngay 31 thing 12 nam 2016 Ban thuyit minh Bio cao tai chinh (tiep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN 111QC TRiNH BAY TRONG BANG CAN DOI KE TOAN

1. Tien va cac khoin Wang ducrng lien

So cuoi nam 3.261.112.491

65.091.404.248 936.509.312

SO clan dam 3.333.085.934

49.787.428.379 2.975.631.724

Tien mat Tien girl ngan hang Tien Bang chuyen Cac khoan twang ducmg tien (Tien girl ngan hang c6 ky han g6c khong qua 03 thing) ging

5.000.000.000

316.504.083.333

74.289.026.051

372.600.229.370

2. Clic khoin dAu tu tai chinh Cac khoin dau to tai chinh cOa Cong ty bao gOm chdng khoan kinh doanh va dau tu g6p von vao dan vi khac. Thong tin ve cac khoin dau tu tai chinh cua C6ng ty nhu sau:

Tinh hinh Bien dOng dkr phong giam gia chimg khoan kinh doanh nhu sau: Mitt nay

SO dau nam

(79.980.618.602)

Trich lAp dg phong LIO sung

(11.711.988.950)

Hoan nhap du phong SO cuOi nam (91.692.607.552)

08/

Nam truirc

a ar

(85.353.029.080)

itA NU VA 1

5.372.410.478

(79.980.618.602)

2b. Diu tu gap van vao don of khdc

SO cu6i tam Ghi gOc Dv phong

So dau nam Gia gOc Du phong

to vao cong ty con C8ng tyC6 plan Hoa Sen Thai Binh Duong (') Cong ty CO Phan Hon Ng9c Thai Binh Duang (I) Ging ty CO phAn Cang Nam Hai

COng ty CO phOn Cang Nam Dinh Vu

Cong ty Co phan Cang Nam Hai Dinh vu

3.483.957.013.178 (154.556.245.017) 2.858.478.249.428 (66.766.361.565)

790.482.100.000 (32.413.828.800) 745.547.100.000 (34.281.479.467)

586.721.892.380 (68.830.194.560) 522.325.628.630 (25.884.597.572)

424.383.000.000 - 424.383.000.000

360.000.000.000 (361.386.502)

338.625.450.000 - 338.625.450.000

Ban thuyit minh nay ha mOt b¢ ph4in hpp thanh va phcii dugs d9c cling yen Bcio ado tai chinh 27

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phut:mg Ben Nghe, Quan 1, TP. Chi Minh, Viet Nam

BAO CAO TM CHLNH Cho nam tai chfnh ket thfic ngay 31 than 12 nam 2016 Ban thuyet minh Bac) cao tai chfnh (tiep theo)

S6 cu6i nam Gift gOc Dv !Thong Gia

S6 du Om g6c Di phong

Cong ty TNHH MTV Tiep van Gemadept 200.000.000.000 200.000.000.000

Clang ty TNHH Cang Plunk Long ("i) 200.000.000.000 100.000.000.000

Cong ty TNHH MTV C8ng nghiep Cao su Thai Binh Duong 81.700.000.000 (6.990.769.039) 81.700.000.000 (5.922.676.848)

COng ty Co phan Logistics Nam Hai 78.000.000.000 (11.756.799.654) 78.000.000.000

C8ng ty Co phin Tiep van va Cang (laic Hoa Sen — Gemadept 70.866.282.735 (126.364.833) 70.866.282.735 (177.607.678)

Cong ty phan Gemadept Vfing Tau 67.200.000.000 - 67.200.000.000

C6ng ty CO phan Xay di,mg va Phat trien ha tang Gemadept 60.000.000.000 - 60.000.000.000

COng ty CO phan Niem Kieu Hanh Thai Binh Duong 6') 55.647.500.000 (33.188.126.400)

Cong ty CO phan Cang quOc to Gemadept Dung Quat 41.730.000.000 - 41.730.000.000

Cong ty TNHH Dich vu Van tai tong hcfp V.N.M 35.000.000.000 - 35.000.000.000

Clang ty CO phan Dich vu Van tai Tnr6ng Th9 27.600.000.000 - 27.600.000.000

C8ng ty TNHH MTV Gemadept Hai Phong 23.924.332.310 - 23.924.332.310

Gemadept (5) Pte. Ltd. 15.207.300.000 - 15.207.300.000

Gemadept (Malaysia) Sdn. Bhd. 15.206.200.000 15.206.200.000

Citing ty TNHH MTV Van tai Hang hai Thai Binh Duong 3.500.000.000 3.500.000.000

Cong ty CO phan Cang quOc to Gemadept Nhon HOi 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 Djch vu Hang hai Thai Binh Duong 1.000.000.000 1.000.000.000

Cac cong ty con khac flu to vao cong ty Hen doanh, lien kit

2.637.304.000

1.528.031.495.376

(888.775.229)

(86.459.334.415)

2.137.304.000

1.240.186.255.376

(500.000.000)

(55.905.271.935)

C8ng ty CO phan Cang Cai M6p Gemadept — Terminal Link 834.150.000.000 (63.390.339.755) 834.150.000.000 (54.365.992.148)

Cong ty CO phan Djch Nil Hang hOa Sai Gan 6") 393.773.440.000 141.250.000.000

C8ng ty TNHH Golden Globe 89.355.403.136 (1.099.227.671) 89.355.403.136

Cong ty TNHH Throng mai Qua Cau Yang 62.538.064.097 62.538.064.097

C8ng ty Co phin Lien hcfp Thuc pham 49.825.280.000 (3.215.158.845) 49.825.280.000

C8ng ty TNHH Tiep van "K" Line — Gemadept 6") 46.756.500.000 6.324.000.000

Cong ty Co phan Van tai va Djch vu Dien luc 23.236.200.000 - 23.236.200.000

Cling ty TNHH Molenbergnatie — Gemadept Viet Nam (") 5.110.700.000 (607.971.910)

Cac cong ty lien ket ldiac 28.396.608.143 (18.754.608.143) 28.396.608.143 (931.307.877)

28 Ban thuyit minh nay la mOt bOph•an hop thanh va phai thew doe cong vdi Bcio ccio tai chfnh

CONG TY C6 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phubng Ben Nghd, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiN11 Cho nim tai chinh ket thfic ngay 31 thing 12 nim 2016 Bin thuyet minh Bio cio tai chinh (tiep theo)

S6 cuOi nim Gia g6c Dy phOng

SO du nim Gia g6c Dg phong

Diu fir gap von vim tten khdc 326.872.332.000 (117.274.301.663) 326.872.332.000 (116.712.026.033)

Ngan hang Thircmg mai CO phAn Hang Hai 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 pan Chting khodn Cong nghiep Viet Nam ang ty Co phin Quart ly Quy Tri

15.876.000.000 - 15.876.000.000

TO Viet Nam 5.000.000.000 (3.701.869.663) 5.000.000.000 (3.139.594.033)

COng 5.338.860.840.554 (358.289.881.095) 4.425.536.836.804 (239.383.659.533)

Tang do g6p von bo sung.

Theo Giay chimg nhan ding ky doanh nghiep s6 0201741248 ngay 06 thang 9 nim 2016 do SO KA hoach va DAu tir TP. Hai Phong cap, Ging ty dau to vao Cong ty Co phan Cang Nam Dinh Vu 360.000.000.000 VND, tucrng throng 60% von dieu

Tang do dAu to them.

G6p von theo Giay chimg nhan dangkS, dAu to ra nu& ngoai s6 201600094 ngay 28 thang 01 nim 2016 dm B6 Ke hoach va DAu ttr.

Giam do thoai

Gici tri hi2p ly D6i cac khoan du to co gia niem yet, gia tri hqp 1S, dirge xac djnh theo gia niem yet tai ngay ket tit& nim tai chinh. Cong ty chua xic djnh gia tri hqp ly cua cac khoan dau to khong c6 gia niem yet do chua c6 huong dan cu the.

Tinh hinh how dOng cita cac ding ty con va cong ty lien doanh, lien kit Cac cong ty con va cong ty lien doanh, lien ket Bang boat dOng kinh doanh binh thuong.

Dlr phong cho cac khoan dau to gop von vao dcm vi khac Tinh hinh bien dOng du phong cho cac khoan dAu to gop von vao din vi khac nhtr sau:

Nam nay

S6 dau nim (239.383.659.533)

TrIch lap du phong b6 sung (118.906.221.562)

So cuoi nim (358.289.881.095) (239383.659.533)

Giao djch vai cac cong ty con va cong ty lien doanh, lien kit Cac giao dich trqng yeu gift Cong ty vhi cac cong ty con va cong ty lien doanh, lien ket nhtr sau:

Nam nay Cling ty Co phaln Cling gide ti Gemadept Dung Quin Chi phi djch vu Lai cho vay Co tirc doge chia

17.108.426 1.136.048.611 9.987.284.157

Nam truerc (224.633.107.841)

(14.750.551.692)

Nam trir&c

Ban thuyit minh nay a mOt b¢ phem kip thanh va phai chew dgc cong yen Bail al() tai chinh 29

CONG TY C5 PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phirtmg Ben Nghe, Qua.n 1, TP. HO Chi Minh, Viet Nam BAO CAO TA1 CHINH Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016 Ban thuyit minh Bio cgo di chinh (ti6p theo)

Nam nay Nam trtr&c

COng V TNHH Dich vy Vein tai Ping 119p V.1V.M Gop von 27.500.000.000

Lqi nhuan duqc chia - 754.000.000

Gemadept (Malaysia) Sdn. Bhd Chi phi dich visi dai 1St 377.230.487 538.526.124

Lqi nhuan duqc chia 4.478.000.000

Gemadept (S) Pte. Ltd Chi he, 16.850.966.419 21.546.221.442

Chi phi dich vti 59.547.150.000 52.754.190.562

Cling ty TNHH Ging Phu* Long Cho thue tai san 74.448.818.175 52.642.727.252

Ban tai sari co dinh 32.627.272.726

Doanh thu dich vu 6.015.332.273 10.461.327.493

Chi phi dich vv 27.613.860.684 13.621.543.374

GOp von 100.000.000.000

Cho vay 79.000.000.000 85.000.000.000

Lai cho vay 1.686.163.889 3.505.794.446

Lqi nhuan duqc chia 9.000.000.000 11.600.000.000

Chi h6 1.555.438.275 198.600.880

Cong ty TNHH MTV Tap vein Gemadept Lqi nhu4n duqc chia 64.500.000.000 59.000.000.000

Chi 116 4.787.827.518 3.392.246.888

Cho vay 25.000.000.000

Lai cho vay 51.111.111 1.817.451.205

Doanh thu dich vu 25.905.816.231 19.247.129.212

Chi phi dich v1.1 408.818.182 54.711.364.675

Thu 116 21.343.673.165 . A Gop von 120.000.000.000

Nhan (mg tin cung cap dich vy 6.000.000.000

Cling t), TNHH MTV Gemadept Hai Phang Lqi nhuan duqc chia 6.000.000.000 9.000.000.000

Doanh thu dich vi 68.822.487.127 65.529.979.514

Doanh thu cho thue tai san 17.857.454.545 7.530.000.000

Chi phi dich vlii 69.023.631.522 64.859.334.557

Chi h6 180.136.095 50.304.178

Cling ty Co pant Bich vy Vein tai Trtron Th9 Doanh thu cho thue 4.320.000.000 4.320.000.000

Co tire duqc chia 9.025.200.000

Mfg ty TNHH ISS — Gemadept Doanh thu dich Ain 7.973.286 141.199.962

Chi hi5 43.352.400

Ban thuyit minh nay la mgt by phdn hqp themh vet phtli dupt cldc cling vat Bac ccio tai chinh 30

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh T8n, Plurtmg Ben Nghe, Quin 1, TP. Ha Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016 Ban thuyet minh Ban cao tai chinh (tiep theo)

Nam nay Nam truim

Ong ty Co phiin Ccing Nam Hcii Co tire duqc chia 100.000.000.000 186.570.599.059

Doanh thu dich vu 4.800.000.000 5.146.349.798

Chi phi dich vv 1.727.758.068 1.516.204.822

Ong ty Co phjn Cang Nam Hcii Dinh Vu CO tiro ducfc chia 152.381.452.500

Vay 100.000.000.000 Lai vay 3.570.138.892 Lai cho vay - 3.092.599.443

Chi phi dich vv 1.741.093.855 1.434.245.509

Doanh thu dich vv 16.363.636.364 10.636.363.631

Ging ty TNHH Vfin tai Hang hai Thai Binh Duong Chi ha 210.128.624 244.104.095

Ging ty TNHH Cling nghiep Cao su Thai Binh Throng G6p von 4.200.000.000

Chi hO 1.394.179.800 363.096.000

Cling ty TNHH Dich vu Tin h9c Vi Tin Chi phi dich vv 1.418.181.818 1.380.000.000

Gop von 500.000.000

Cong ty Co plain Han Ngpc Thai Binh Dirong Gop van 64.396.263.750 141.560.000.000

Cling ty Co plain Hoa Sen Thai Binh Dining Gap von 44.935.000.000 175.680.000.000

Cring ty TNHH That bi viz Dick vu Hang hiii Thai Binh Throng Gop von 1.000.000.000

Doanh thu dich vv 3.819.762.893

Chi phi dich vv 906.659.591 Ban tai san ca dinh 28.526.363.637

Cong ty Co plain Ni'dm Kieu Minh Thai Binh Throng Gop von 55.647.500.000

Ong ty Co phim Logistics Nam Hcii Gop von 78.000.000.000

Cho vay 47.000.000.000 Lai cho vay 847.477.778 Doanh thu dich vv 263.859.818

Ban thuyit minh nay la m& ph(In hop thanh va phai throe doc cling yeti Bcio ceio tai chinh 31

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T8n, Phu?mg Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 Ban thuyet minh Ban cao tai chinh (ti'ep theo)

Nam nay Nam tru&c

Cong 0 Co phan Bich vu Hang hea Sai Gan Chi phi djch vu 179.995.173 95.676.382

CO tire duce chia 35.312.500.000 5.650.000.000

DAu to them 252.523.440.000

COng t Co phan Cling Nam Dinh Vu Gop von 360.000.000.000

COng ty Ca phdn Cling Ciii Mep Gemadept - Terminal Link Doanh thu cho thue van phOng 264.000.000 283.350.000

Lai vay 1.247.561.869 1.224.433.344

Ong ty TNHH Tilp vein "K" Line — Gemadept )11 Doanh thu djch vli 306.689.003 307.209.750

Chi he 75.000.000 5NO I“, quy 72.304.500 PH, Gip win Cho vay

40.432.500.000 4.500.000.000

5.324.000.000 - NAI

Lai cho vay 15.000.000

Cling ty Co plain Thuong cling Vang Tim Co tire duqc chia 2.410.356.000 1.253.460.000

Ging ty TNHH Molenbergnatie - Gemadept Viet Nam Doanh thu djch vu 198.000.000 275.459.000

Cong ty TNHH Golden Globe Gop von 5.610.000.000

.3044 Chi 116 18.000.000

Ging ty Ca phan Lien hgp Thgv pham .ON tsiq

CO tiro duce chia 259.001.900 209.126.000 roAr1

COng ty Ca phan rein tai viz Dich vg Dien ltrc A& Co tire duqc chia 1.394.179.800 1.251.180.000

1-TP Ging ty TNHH Thwang mgi Qua Cau yang Gop von 19.776.464.097

Mfg ty Ca phan Du lich Minh Dgm Cho vay 3.600.000.000 Lai cho vay 1.034.882.222

Khoem eau tir gap van yew don vi kheic dux sir dung ctj aim co Citing ty da clang 11.100.000 c6 phAn dm Cong ty trong Con* ty CO ,phAn Djch vg Hang Ilea Sai

Gen a dam bao cho khoin vay tai Ngan hang Thucmg mai Co phAn A Chau — Chi nhanh Sai G6n (xem thuyet minh s6 V.21b) va dung toan b6 999.800 co phAn cilia Cong ty trong Cong ty CO phAn Cling Nam Hai a dam bao cho khoan vay chuyen dOi thinh co phieu Cong ty quy VI (Vietnam Investments) Fund II, L.P (xem thuyet minh so V.21b).

Bcin thuyit minh nay la mat ba phan hop thank va phai dzroec dpc cling vol Bao ccio tai chinh 32

CONG TY Co. PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Pluthrig Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAICHINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh (tiep theo)

3. Phai thu ngin han caa khach hang SO cuOi nam SO (Tau nam

Phai thu cric ben lien quan 223.465.585.775 201.796.755.008

Gemadept (S) Pte. Ltd. 107.505.171.770 129.714.795.929

Cong ty TNHH Cang Phiroc Long 69.785.015.201 39.006.272.049

Cong ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Ducmg 32.659.631.989 3.781.693.512

Ding ty TNHH MTV Ti6p van Gemadept 6.283.770.101 10.303.795.621

C6ng ty TNHH MTV Gemadept Hai Phong 6.156.860.028 2.432.093.859

Gemadept (Malaysia) Sdn. Bhd. 641.574.586 12.202.929.497

Cong ty Co phAn Dich vu Van tai TnRmg Th9 396.000.000 2.376.000.000

Cong ty TNHH ISS — Gemadept 36.591.900 39.174.541

Cong ty TNHH Tiep van "K" Line — Gemadept 970.200

COng ty Co phAn Cang Nam Hai Dinh WI 1.500.000.000

Cong ty CO phAn Cang Nam Hai 440.000.000

Ph& thu ccic khcich hang khcic 124.754.055.206 98.250.286.545 TY

COng 348.219.640.981 300.047.041.553

4J 4. Tra trucrc cho ngtrai ban ngin h#n

SO cuOi earn So dAu nam

Tra Mr or cho ccic ben lien quan 5.900.000.000 13.791.398.392

Cong ty TNHH Cang Phuac Long 5.900.000.000 9.561.825.978

Cong ty TNHH MTV Tiep van Gemadept 4.229.572.414

Tra trcrac cho ngtriri ban kluic 49.582.460.054 88.133.620.335

Cong ty CO phAn B6ng Sen yang 26.130.000.000 30.330.000.000

COng ty Co phAn Hang hai Ngan Ha 14.000.758.457 17.604.638.455

COng ty TNHH San xuAt X'ay di,rng Thuong mai Dich vu Dat Viet 164.000.000 19.928.394.000 )84.

Cong ty TNHH San xuAt — Thucmg mai Huy Hien 13.728.484.429 TY

Cac nha cung cap khac 9.287.701.597 6.542.103.451 I HWI

ging 55.482.460.054 101.925.018.727 .A NI

C 5. Phai thu ve cho vay ngin han

SO cuOi tam SO dill nam HO

Cho ccic ben lien quan vay 48.730.000.000 27.400.000.000

Cong ty Co phAn Logistics Nam Hai 47.000.000.000

Cong ty Co phAn Du lich Minh Dam 1.730.000.000

C6ng ty TNHH Cang Phuac Long 27.400.000.000

Cho to char khcic vay 20.000.000.000

COng 68.730.000.000 27.400.000.000

Ban thuyit minh nay la meit b¢ pkin hpp thanh va phai duvc cipc ding vdi Bcio cao tai chinh 33

6. Phil thu ngin han/dai ban khac 6a. Phtii thu nrin km Mule

Gil tri Du phong Gil tri

Phai thu ceic ben lien quan 313.508.346.413 (206.882.222) 504.917.949.019

Gemadept (S) Pte. Ltd. — Chi h6 116.505.488.355 - 99.307.530.261

C'O'ng ty Co phan Hen NgQc Thai Binh Duong — Chi h6 102.522.388.153 - 108.211.015.433

Grand Pacific Shipping Pte Ltd — Chi h'6, 14, qu'y thue tau 45.440.000.000 1.267.740.245

COng ty Co phan Dich vu Van tai Trueng Th9 — H6 trq von, chi h6, c6 tire 20.848.800.000 - 29.724.800.000

Cong ty TNHH Cang Phu& Long — Chi h6, lqi nhuan duqc chia 14.146.148.275 3.600.000.000

COng ty CO phan Cang quOc to Gemadept Dung Qu'at — Co tirc 9.987.284.157 9.987.284.157

COng ty Co phan Van tai va Dich vu Dien lire — CO tiro 1.394.179.800

COng ty CO phan Thucmg cang Wing Tau — CO tire 1.156.896.000

Cong ty Co phan Logistics Nam Hai — Lai vay 746.000.000

Cong ty TNHH MTV Tier) van Gemadept — Chi h6, lqi nhuan duqc chia 44.150.827 - 181.240.319.384

COng ty TNHH Dich vu Tin h9c Vi Tin — Chi h6 737.651.050

C'Ong ty CO phan Cang Nam Hai — Co tire 60.000.000.000

C6ng ty TNHH MTV Gemadept Hai Pheng — Chi ho, lqi nhuan duqc chia 5.006.509.300

C6ng ty CO phan Hoa Sen Thai Binh Duong — Chi h6 4.694.546.220

Cac ben lien quan khac 717.010.846 (206.882.222) 1.140.552.969

Phdi thu cac to chirc vet ca nhan khtic 61.913.160.687 (3.000.000.000) 84.392.871.649

Tarn img 39.455.111.148 39.968.465.285

Cac khoin chi hO de thkrc hien dich vu dai 1St 4.832.506.652 - 20.147.931.973

Cac khoin ky quy ngan han 385.500.001 - 4.916.380.268

Cac khoin phai thu ngan han khic 17.240.042.886 (3.000.000.000) 19.360.094.123

Cong 375.421.507.100 (3.206.882.222) 589.310.820.668

SO cu'Ai ram SO dill nam Du pheng

(3.000.000.000) (3.000.000.000)

(3.000.000.000)

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phirtmg Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO cAo TAI CHiNH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 Ban thuyet minh Bin cao tai chinh (ap theo)

34 Ban thuyit minh nay la mat b0 phan hqp thanh va phai chew doc cling val Bcio cao tai chinh

(7,

Thtri gian qua han

Thai gian qua han

7. Nq xau SO dhu nam

Gia tri di lap Gia gric dkr phong

SO cuOi nam Gia tri di rap

Gia gOc dt, phong

BA Nguyen Thi Wing Linh — Phai thu ve kinh doanh chimg khodn Penex Container lines Pte. Ltd — Phai thu tien ban hang Phai thu cdc to chile va ca nhan khdc

Cong

Tren 03 nam 3.000.000.000

Tren 03 nam 2.763.212.976 Tir 01 nam

den ten 03 nam 4.587.645.740

10.350.858.716

Tren 03 nam 3.000.000.000 (3.000.000.000)

Tren 03 nam 2.763.212.976 (2.763.212.976)

Tir 01 nam den tren 03 nam 1.219.581.334 (1.030.581.3

6.982.794.310 6.793.794.3

(3.000.000.000)

(2.763.212.976)

(4.455.639.740) (10.218.852.716)

Tinh hinh Bien dOng du phong no phai thu ngan han kh6 doi nhu. sau: Nam nay Nam trek

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrang Ben Nghe, Quart 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 than 12 nam 2016 Ban thuyet minh BA° cao tai chinh (tier, theo)

6b. Phai thu did kin kheic SO cutli nam

Gil tri Dv phong

SO dAu nam Gil tri Dv phong

Phai thu ben lien quan Grand Pacific Shipping Pte Ltd —1(5/ guy thue tau Phai thu cac 16 chat va ca nhan kit& COng tzy TNHH Song Hang —Gap von hop tac thtrc hien dg an cang tong hgp Le Chan COng ty CO pWan Dam tir Xay dyng va Phat trien ha tang Dong Dircmg — GOp von hop Lac thyc hien du an khu dich vg hau can logistics Kji quy dai han ging

44.670.643.300

19.000.000.000

18.000.000.000 7.670.643.300

- 44.840.000.000

- 44.840.000.000

- 44.435.632.500

- 19.000.000.000

- 18.000.000.000 - 7.435.632.500

11.

44.670.643.300 - 89.275.632.500

So dau nam (6.793.794.310) (17.833.405.311)

Trich lap dy phong bo sung (3.425.058.406)

Hoan nhap du phong 11.039.611.001

So cuoi nam (10.218.852.716) (6.793.794.310)

8. Hang ton kho SO cuOi nam SO dAu nam

Gil gOc Dtr phong Gil gOc Dv phong

Nhien lieu tren tau 11.474.732.064 7.611.440.598

Hang h6a 2.335.414.813 6.499.769.368

ging 13.810.146.877 14.111.209.966

Ban thuyit minh nay la moth() pkin hop thanh va phai cIttqc doc citng ven Bac cao tai chinh 35

SO cuOi nam 689.789.133

1.2 23.105.5 55

667.496.696 2.580.391.384

SO cuOi nam

So dAu nam 996.411.349 49 4.5 85.13 9

449.909.3 42

1.940.905.830

SO din nam

9. Chi phi tra try& ngin han/dai han

9a. Chi phi tra trwor ngdn hgn

Chi phi bao hiem Chi phi vat to Cac chi phi tra truck ngin han khac CCmg

9b. Chi phi tra truyir dai hgn

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phir(!mg Ben Nghd, Quen 1, TP. HO Chi Minh, Viet Nam

BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 Bin thuyet minh Brio cao tat chinh (tiep theo)

Chi phi IAi thue tai chinh container 14.53 1.883.2 5 1 7.9 44.878.29 1

Chi phi sira chita 7.5 1 6.3 42.65 0 5.3 09.441.141

Cac chi phi tra tnrac dai han khac 85 0.79 7.1 16 1.7 63.83 6.05 8

COng 22.899.023.017 15.018.155.490

10. Tai san co djnh hint

Nguen gig

hinh

Nha cOra, vat kien trdc

May mac va thiet bj

Phtrang tier' v#n tai,

truyen din

Thiet bj, dyng cu quart ly C§ng

SA dau nam 7.281.263.332 105.763.617.002 888.101.281.729 7.242.771.721 1.008.388.933.784

Mua sern mai 96.363.636 26.072.055.195 130.863.636 26.299.282.467

Diu to xay dung ca ban hoin thanh 97.636.540.559 97.636.540.559

Thanh ly (1.208.232.600) (94.532.047.281) (342.244.882.904) (437.985.162.785)

Giam khic (21.126.600) (7.913.732.700) (7.934.859.300)

Anh huang gia khi chuyIn dOi bio cao 66.363.019 1.887.000 68.250.019

S6 cu6i nam 6.051.904.132 11.327.933.357 661.717.624.898 7.375.522.357 686.472.984.744

Trong do: Da khiu hao het nhung vin con sir dung 1.925.462.908 9.619.036.041 151.760.552.619 7.214.018.721 170.519.070.289

Dang cha thanh 1Y

hao mon S6 dau nam 6.229.769.682 102.287.748.271 526.145.479.739 7.216.260.656 641.879.258.348

KhAu hao trong nam 343.963.559 698.601.365 62.391.647.206 25.937.630 63.460.149.760

Thanh ly (1.208.232.600) (92.831.783.962) (229.652.809.553) (323.692.826.115)

Anh htralig cua ty gia khi chuyen dii bao cao 17.858.174 1.943.500 19.801.674

SO cuili nam 5.365.500.641 10.154.565.674 358.902.175.566 7.244.141.786 381.666.383.667

Gia trj con 131 SO dau Min 1.051.493.650 3.475.868.731 361.955.801.990 26.511.065 366.509.675.436

SO cuili ndm 686.403.491 1.173.367.683 302.815.449.332 131.380.571 304.806.601.077

Trong do: Tam thai chtra sir dung Dang chd thanh 1y

MOt so tai san c6 dinh hitu hinh cet gia tri con lai theo sach la 96.434.127.804 VND da ducfc the chip de dam bao cho cac khoan vay cfia Ngan hang Thucmg mai CO phin Quite to ViEt Nam — Chi nhanh Sai Gen va Ngan hang Thucmg mai CO Olin Tien Phong — Chi nhanh Ben Thanh (xem thuyet mirth sit V.21b).

;6

10

A

Ban thuyet minh nay la mal b¢ phan hpp thanh va phai dupe doc cang vol Bcio cao tat chinh 36

C C

G

1.250.403.410 21.126.600

10.208.082.743 11.458.486.153 21.126.600

1.271.530.010 10.208.082.743 11.479.612.753

8.346.028.365

8.171.692.788 384.117.740

8.346.028.365

8.171.692.788 384.117.740

8.555.810.528

8.555.810.528

1.250.403.410 2.036.389.955 3.286.793.365

1.271.530.010 1.652.272.215 2.923.802.225

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirting Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2016 Ban thuyet minh Liao cao tai chinh theo)

11. Tai san co dinh thue tai chinh Thiet bi va phirong tien

van tai

1 Nguyen gia So dau nam Tang/(Giim) trong nam SA cuoi nam

31.462.733.435 30.094.901.793

61.557.635.228

Gia tri hao mon SO dau !lam Tang/(Giam) trong ram SO cuOi tam

4.631.036.870 7.693.448.633

12.324.485.503

Gia tri can 10 SO dau nam SA cuOi nam

26.831.696.565 49.233.149.725

12. Tai san co dinh v8 hinh Quyen

sir dung dAt Chircrng trInh

Win mem COng

Nguyen gia So dau nam Tang khic SO cuOi nam Trong do: BA IchAu hao het nhung van con sir dung

Gia tri hao man SO dAu nam KhAu hao trong nam SA cuoi nam

41

aC

Gia tri con 1#i SO du nam SA cuoi nam Trong do: Tim thiri chua sir dung Bang char thanh15,

13. Chi phi xay dFng co ban der dang Chi phi mua sam tai san co' dinh. Chi titt nhu sau:

Chi phi phat sinh

SO (Ian nam trong nam

Ket chuyen vitro TSCD trong nam Giam kink SO cu6i nam

Phan mem GSS Phan mem ORC Chi phi mua du, xe nang, sa Ian Cac chi phi Ichac COng

- 630.000.000 3.307.196.380 - 9.800.910.438

79.205.830.449 (74.645.986.066) - 36.239.633.983

20.614.236.311 (22.990.554.493) (29.250.000) 60.000.000 103.127.263.140 (97.636.540.559) (29.250.000) 46.730.544.421

40

630.000.000 6.493.714.058

31.679.789.600 2.465.568.182

41.269.071.840

37 Ban thuyit minh nay la m(it bq phan hop thanh va phai cluoc doc cling voi Brio ccio tai chinh

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phireng Ben Nghe, Quan 1, TP. Ht• Chi Minh, Vi"et Nam BAO CAO TAICHNH Cho nam tai chinh ket thac ngay 31 thing 12 nam 2016 Bin thuytt minh Bac, cao tai chinh (tiep theo)

14. Tai sin thus thu n1413 hoan lai Tai sin thus thu nhip hoan lai lien quan den cac khoin chenh lech tam thtri ducrc khiu trir. Chi tiet phit sinh trong Warn nhu sau:

S6 &Au nam 12.284.077.766 16,069.763.352

Ghi nhin vao ket qui kinh doanh trong nam (523.147.835) (3.785.685.586)

SO cuoi nam 11.760.929.931. 12.284.077.766

Thus suit thud thu nhip doanh nghiep sir dung a xic djnh gii tri tai sin thus thu nhip hoan lai la

15.

20%.

Phai tra ngtroi ban ngin ban A. So cum nam SO dau nam

Phai tra cac ben lien quan 10.558.591.034 19.707.203.376

Cong ty TNHH MTV Tie]) van Gemadept 9.388.155.463

Gemadept (Malaysia) Sdn. Bhd. 573.641.585 -

Cong ty Co phAn Cang Nam Hai Dinh VO 330.076.942 265.766.636

Cong ty CO phAn Cang Nam Hai 266.717.044 107.800.000

Cong ty TNHH MTV Gemadept Hai Phong 16.058.102.740

Gemadept (S) Pte. Ltd - 3.275.534.000

Phai tra cac nha cung cap khtic 59.255.908.359 57.060.532.361

Phnom Penh Autonomous Port 18.043.300.713 9.271.312.848

Cic nha cung cap khac 41.212.607.645 47.789.219.513

COng 69.814.499.393 76.767.735.737

Cong ty khong co nq phii tra ngtrOi bin qui han chua thanh toan.

16. Nproi mua tra tien trait ngin ban A . SO cuoi nam SO dau nam

Tra Ertl* caa ben lien quan 20.101.774.665 C6ng ty TNHH MTV Gemadept Hii PhOng 14.000.000.000 Cong ty TNHH MTV Tiep yin Gemadept 6.000.000.000 Gemadept (Malaysia) Sdn. Bhd. 101.774.665

Tra truck ctia cdc khach hang khtic 6.802.025.281 8.330.376.271

Sea Consortium Pte Ltd 3.981.636.890

COng ty TNHH Express Trains Ath 1.750.000.000 1.750.000.000

Hyudai Logistics (Singapore) Pte Ltd 1.776.278.048 838.878.808

Cic khich hang khic 3.275.747.233 1.759.860.573

ging 26.903.799.946 8.330.376.271

Nam nay Nam trine

67

r(

.10

irrs14.1111

Mb HAI Atu v41

C,4

Bcin thuyit minh nay M mOt b(3 pkin hcip thanh va phai dvpc d9c cung veri &Jo oda tai chinh 38

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Qu4n 1, TP. He. Chi Minh, Vi4t Nam

BAO CAO TAI CHINH Cho 'lam tai chinh ket thdc ngay 31 thang 12 nam 2016 Ban thuyet minh Bac) can tai chinh (tiep theo)

17. Thue va cac khan phai nop Nha nu& a. Thui va cac khodn phai n'gp Nha nuck ph& sinh tgi net Nam

So aAti nAm S6 Oat sinh trong nAm S6 cu6i nam

Thue GTGT hang ban

Phil n§p Phai thu S6 phai n§p S6 da thkrc n§p Phil n6p Phii thu

nOi dja 3.040.540.898 3.079.171.128 (3.079.171.128) - 3.040.540.898

Thue GTGT hang nhap !chit! 2.255.591.381 (2.255.591.381)

Thue xat, nhap khiu 147.069.889 (147.069.889)

Thue thu nhap doanh nghiep 31.895.355.539 1.373.820.966 3.597.097.453 (35.643.154.546) - 1.524.522.520

Thue thu nhap ca nhan 69.291.041 11.670.350.778 (11.430.431.879) 309.209.940

Thue mon bai 900.000 6.000.000 (6.000.000) 900.000

Thue nha thiu 486.127.194 12.076.800.380 (11.960.821.152) 602.106.422

Thue nha dat 6.543.292 (6.543.292)

Cac loci thus khac - 313.464.111 179.206.636 (179.206.636) - 313.464.111

Cong 32.450.773.774 4.728.725.975 33.017.830.937 (64.707.989.903) 911.316.362 4.879.427.529

Thui gid trj gia tang Cong ty nOp thue gia tri gia tang theo phuang pilaf) kheu trir yeti thus suet 10%.

Thui xutzt, nhfcp kistiu Cong ty ke khai va nOp theo thong bdo dm Hai quan.

Thui thu nisflp doanh nghiep C6ng ty phai nOp thus thu nhdp doanh nghiEp cho cac khoan thu nhdp tinh thus v6i thus suet 20%.

Viec xac djnh thud thu nhdp doanh nghiEp phai nOp cite Cong ty &roc can dr vao cac quy dinh hiEn hanh ve thus. Tuy nhien, nhirng quy djnh nay thay doi theo tirng th6i kS, va cac quy dinh ve thus doi vori nhieu loaf giao dich khac nhau c6 the duac giii thich theo nhieu cach khac nhau. Do Nly so thus &roc trinh bay tren Bio cao tai chinh co the se thay doi khi co quan thus kiEm tra.

Thai nha at Tien thus at ducic nOp theo thong bdo cila co quan thus.

Cdc logi Mai khdc Cong ty ke khai va nOp theo qui dinh.

b. Thid va cac khodn phcii nc,Ip Nha nwor phdt sinh tgi Chi nhanh Campuchia SO phai Op SO di thkrc nOp

SO dAu nAm trong nam trong nam So cuoi nam

Thue GTGT hang ban nOi dia Thue thu nhdp doanh nghiEp 165.778.503 482.049.680 (486.284.718) 161.543.465

COng 165.778.503 482.049.680 (486.284.718) 161.543.465

18. Phil tea ngtrati lao di)ng Tien lucmg va cac khoan Ichic phai tra cong nhan vien.

Ban thuyit mink nay la mOt b( pluin hipp thanh va pluii duvc dpc ding yen' Brio cao tai chinh 39

1

CoNG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrtyng Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket elite ngay 31 thang 12 nam 2016 Ban thuyet mink Bac, csio tai chinh (tiep theo)

19. Chi phi phai tra ngin han A A .

n-

So cuot am SO dill nam

Pheii Ira ben lien quan 5.058.326.384 3.760.666.699

Cong ty Co plan Cang Cai Mep Gemadept — Terminal Link - Chi phi 'Ai vay 5.058.326.384 3.760.666.699

Pheii Ira cdc 14 char va ca nhan khdc 226.311.575.061 158.445.489.037

Chi phi lAi vay 214.394.444.476 145.070.255.864

Cic chi phi phai tra ngin han kHz 11.917.130.584 13.375.233.173

ging 231.369.901.444 162.206.155.736

20. Phil tra ngan han/diti han khic 20a. Phai tra nein hgn khdc

So cuoi nam SO dau nam

Phiii tra cdc ben lien quan 49.403.056.208 26.632.484.708 Cong ty Co phan Cang Nam Hii Dinh vii — Nhan ho trq von 30.000.000.000 Cong ty CO phan Tiep van va Cing quOc to Hoa Sen — Gemadept —Nhan ho trq von 5.895.839.422 10.293.585.975 C8ng ty TNHH Cang Phtrerc Long —Nher chi 110 4.000.000.000 Cong ty TNHH MTV Cong nshiep Cao su Thai Binh Dtrcmg —Nhan Ito trq von 3.477.871.551 6.537.335.653

COng ty TNHH MTV Logistics Bien Sing — Nhan h6 trq On 2.142.000.000 2.142.000.000

Cong ty CO phAn Dau ttr Xay di,rng vi Phit trien ha tang Gemadept — Thu 110 va phii tra khic 1.869.404.393 1.920.884.393 Cong ty TNHH MTV Tiep van Gemadept — Thu h0 1.147.966.341 16.052.625 Gemadept (Malaysia) Sdn. Bhd. — Thu 110 525.807.715 969.622.819

C6ng ty TNHH MTV Gemadept Hii Phong — Cic lchoin thu hO va phii tra khic 321.868.893 4.325.911.893

Cong ty TNH1-1Dich vist Tin hqc Vi Tin — Thu 110 22.297.893 Gemadept (S) Pte. Ltd. —Thu h0 427.091.350

Phai tra ceic to char va eel nhan khdc 8.334.379.215 25.663.253.823

Cac khoan thu h§ de thtrc hien dich vtt dai lY 936.025.349 20.943.331.095

N.h an ky quy ngAn han 2.804.803.840 2.256.213.840

Co tuc phii tra 194.692.350 194.185.350 Cic lchoin phai tra ngin han khic 4.398.857.676 2.269.523.538

Cong 57.737.435.423 52.295.738.531

20b. Phai tra dai hgn kit& So cuOi nam SO clan nam

Phai era ben lien quan 72.304.500 72.304.500

Cong ty TNHH Tiep van "K" Line — Gemadept — Nhan ky quy cho thue van phong 72.304.500 72.304.500

Phdi tra cdc In chtkc va cd nhan kit& 297.391.347 471.202.015 Nhan Icy quy dii han 297.391.347 471.202.015

Cong 369.695.847 543.506.515

20c. Ple qud hen chug thanh totin Cong ty !thong co nq phai tra khic qui han chtra thanh town.

Ban thuyit minh nay la m(n ba phan hop thanh va phai dint doc cang vai Bcio cao tai chinh 40

4

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phuong BOn Nghe, Quart 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngay 31 thing 12 nAm 2016 Ban thuyet minh Bao cao tai chinh (tiep theo)

21. Vay va nq thue tai chinh ngin han/dli han 21a. Vay va np thue tai chink ngdn han

SO cuOi nam SO dal' nam Vay va ng thue tai chInh ngan hgn phtii tra cac ben lien quan 345.422.009.140 242.195.602.360 Vay Cong ty Co phan Cang Cai Mep Gemandept — Terminal Link theo lai suat co djnh quy djnh trong hop ding 245.422.009.140 242.195.602.360 Vay Cong ty Co phan Cang Nam Hai Dinh Vu theo lai suat co djnh quy dinh trong hop Citing 100.000.000.000 Vay va np thue tai chinh ngdn hgn phai tra cac to char khdc 954.890.660.989 39.960.208.280 Vay Ngan hang TNHH MTV Shinhan Viet Nam 22.966.355.252 Vay Ngan hang Thucrng mai Co phan Quec to Viet Nam — Chi nhanh Sai Gen ') 5.479.139.586 Vay dai han den han tra (xem thuyet minh s6 V.21b) 934.552.466.668 9.685.800.000

No thue tai chinh den han tra (xem thuyet minh s6 V.21b) 14.859.054.735 7.308.053.028

Cong 1.300.312.670.129 282.155.810.640

Khoan vay Ngan hang Thuang mai Co phan Quec to Viet Nam — Chi nhanh Sai Gen a be sung von ltru d'Ung. Khoan vay nay throe dam bao bang viec the chap bat dung san tai 41 Quang Trung, Phu?mg Hai Chau 1, Quan Hai Chau, TP. Da Nang

Cling ty co kha nang tra duqc cac khoan vay va nq thue tai chinh ngan han.

21 b. Vay va np thue tai chinh dai hgn SO cuOi nam SO dau nam

Vay dai han ngan hang 168.869.283.332 36.321.750.000 Vay Ngan hang Thuang mai Co pluin Quo'c ti Viet Nam — Chi nhanh Sai Gan c" 26.635.950.000 36.321.750.000 Vay Ngcin hang Thuong mai Cophcin Tien Phong — Chi nhcinh Bin Thanh" 42.233.333.332 Vay Ngan hang Thuong Cophan A Chau — Chi nhanh Sai Gan (ill) 100.000.000.000 Vay chuyen doi thanh co phieu Cons ty quy VI (Vietnam Investments) Fund II, L.P ("") 900.800.000.000 Thue tai chinh Intermodal Investment Fund IV LLC 54.052.725.813 29.937.132.476 Cong 222.922.009.145 967.058.882.476

(i) Khoan vay Ngan hang Thtrcrng mai Co phan Qu6c to Viet Nam — Chi nhanh Sal Gem de phuc vu hoat Ong kinh doanh vori thin han vay 05 nam ke tir ngay giai ngan dau tien. Khoan vay nay &roc dam bao bang viec the chap nha cira, vat kien trim va phtrcmg tien van tai truyen clan (xem thuyet mirth se V.10).

ao Khoan vay Nfan hang Thutmg mai Co phan Tien Phong — Chi nhanh Ben Thanh de thanh Wan chi phi mua xe dau Ice°, roe mooc va cac chi phi hop 1j, khac vai th&i han vay 05 nam ke tir ngay giai ngfin dau tien. Khoan vay nay dtrqc dam bao bang viec the chap phucrng tien van tai truyen dan (xem thuyet minh s6 V.10).

G

Ban thuyit minh nay M mOt b() pkin hcp thanh va phai dux dgc cling red Bao Ma tai chinh 41

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, PhuOng Ben Nghe, Quan 1, TP. HO Chi Minh, Vitt Nam BAO CAO TAI CHINH Cho nam tai chinh ket auk ngay 31 thing 12 nam 2016 Bin thuyet minh Bio cio tai chinh (tiep theo)

(iv)

(iii) Khoin vay Ngan hang Thtrang mai Co phan A Chau —,Chi nhinh Sii Gan a Op von vio COng ty TNHH Cing Phu& Long voi th6i han vay 84 thing ke tir ngiy giai ngan deu tien. Khoin vay nay dtrqc dam bio bang 11.100.000 c6 phan ctia Cong ty trong C6ng ty Co phan Dich vu Hang h6a Sii Gen (xem thuyet minh s6 V.2).

Vay chuyen d6i thanh c6 phieu Cong ty quy VI (Vietnam Investments) Fund II, L.P theo Hop d6ng ngiy 18 thing 6 nam 2012, chi tiet nhtr sau: Han mirc vay : 40.000.000,00 USD Th6i gian an han : 05 nam ke tir ngiy hop ding &roc 1(51 hop le. Tra g6c Tai thoi diem bet kST sau 01 ram ke tir ngay hop dOng &roc 14/ hg? le, ben

cho vay co quyen nhung kitting phai la nghia vu va theo toan quyen quyet dinh dm ben cho vay, se chuyen dOi toan be hoac met plan khoan vay (bao gOm g6c va chuyen dOi thinh c6 phieu pho thong ctia Cong ty.

Lai sat : Lai suit fip dung d6i vai khoin cho vay trong thai han vay la 6%/nam.

Muc dich vay Giii n4an dau to cho cac du an phat trien cing, phat trien dich vu logistics, mua sam phucmg tien van tai, thiet bi xep da va du an trong rirng tai Campuchia.

Tii sin dim bio NOn hang Thucmg mai Co plan Ngoai thucmg Viet Nam — Chi nhinh TP. Ho Chi Minh di &roc ben cho vay va ben vay chi dinh nhen di sin dam bio theo Hqp ding dai ly nhen tai sin bao dim ngiy 17 thing 7 nam 2012, bao g6m: - Toin be 999.800 c6 phan cita COn§ ty trong Cong ty c6 phan Cing Nam

Hai, tucrng &rang 99,98% s6 co phan di phat hinh vi clang km thong; - Toan be quyen sir dung det vi cong trinh xay dung gen lien v6i det thuec

quyen s6 hint hop phip va duy nit& ctia Cong ty Co phan Cing Nam Hii.

~ll lo

ONG T, PHA

AAD

P '

Cong ty co kha nang tri &roc

KS/ han thanh town cac khoin

SO cuei nim

cac khoin vay vi no thue tai chinh dii han.

vay vi no thue tai chinh dii han nhu sau:

Tir 01 nam Tren 01 nam

Tong nq trio' xuong den 05 nam

;498

Teen 05 nam

vVA Vay dai han ngan hang 190.621.750.000 21.752.466.668 128.869.283.332 40.000.000.000

Vay dai han t6 chirc khic 912.800.000.000 912.800.000.000

Ng( thue tai chinh 68.911.780.547 14.859.054.735 54.052.725.812

Ci)ng 1.172.333.530.547 949.411.521.403 182.922.009.144 40.000.000.000

SO au ram Vay dai han ngan hang 46.007.550.000 9.685.800.000 36.321.750.000

Vay dii han to chirc khac 900.800.000.000 - 900.800.000.000

No thue tai chinh 37.245.185.504 7.308.053.028 28.582.921.327 1.354.211.149

C6,ng 984.052.735.504 16.993.853.028 965.704.671.327 1.354.211.149

Ban thuyit minh nay la mtjt ba' plkin hap thanh va phai chew dac clung vai Boo ccio tai chtnh 42

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Plitremg Ben Nghe, Quan 1, TP. Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thing 12 nam 2016 Ban thuyet minh Bao cao tai chinh (tiep theo)

Ping nq thue tai chinh phai tra

SO cuOi nam

nhtr sau: Tir 01 nam tra xuong

Tren 01 nam den 05 nam Tren 05 nam ging

Tien g6c phai tra 11.492.088.679 41.982.784.277 - 53.474.872.955

Lai thue phai tra 3.366.966.056 12.069.941.537 - 15.436.907.593

Nq thue tai chinh phai tra 14.859.054.735 54.052.725.813 - 68.911.780.548

SO diu nam Tien g6c phai tra 5.494.092.507 21.558.238.160 1.175.317.740 28.227.648.407

Lai thue phai tra 1.813.960.521 7.024.683.167 178.893.409 9.017.537.097

Nq thue tai chinh phai tra 7.308.053.028 28.582.921.327 1.354.211.149 37.245.185.504

21c. Vay va nq thue tai chinh qua hgn chtra thanh totin COng ty 'thong co cac khan vay va nq thue tai chinh qua han chua thanh Wan.

9/

22. Du phong phai tra ngin han 0 N1

Dtr phOng cac khan phai tra lien quan den nhfing t6n that phai bOi thtrimg trong qua With van N1 chuyen va khoan dg phong den phat vi phalli hanh chinh ve thue.

T 23. Quy khen thirirng, phtic lqi

Nam nay Nam truck

SO dau nam 12.367.668.418 7.720.068.287

Tang do trich lap tit lqi nhuan 32.188.779.966 12.399.394.088

Giam trong nam (25.229.355.875) (7.751.793.957)

19.327.092.509 12.367.668.418 So cuOi nam

24. Thue thu nh4p hat' lai phai tra Thue thu nhap hoan lai phai tra chit yeu la khoan chenh Lech do dinh gia lai gia tri quyen sir citing dat khi chuyen nhuqng tea nha Gemadept. Chi ti6t Oat sinh nhu sau: Li

Nam nay Nam trimc

SO du nam 10.859.339.931 12.251.562.999

Ghi nhan vao ket qua kinh doanh (1.013.671.760) (1.392.223.068)

So cad nam 9.845.668.171 10.859.339.931

Thue suit thue thu nhip doanh nghiep sir dung a xfic dinh gia tri thue thu nhap hoan lai phai tra la

20%.

25. Veil chit s& hum 25a. Bang dai chilu bign (Ong ctia van cha him

Thong tin ye bien dOng ctia von chit so huu dtmc trinh bay & Phu Ivo dinh kern.

Ban thuyit mini: nay la mot b0 phan hap thanh va phai duvc 4c cang yeti &So coo tai chinh 43

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu?mg Ben Nghd, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho Om tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyit minh Ban cao tai chinh (tiep theo)

25b. Co phdu SO cuOi nam SA din nam

SO hrong co phieu da phat hanh 179.432.281 119.621.994

- Co phib pha thong 179.432.281 119.621.994

- Co phiEu wu dui SO luqng co phieu dtrqc mua lai

- Co phib phd thong - CO phiiu uu dui s6 luqng c6 phieu Bang luu hanh 179.432.281 119.621.994

- Co phieu pha thong 179.432.281 119.621.994

- Co philu tat dui

Menh gia co phieu Bang km hanh: 10.000 VND.

26. Cac khoin muc ngoai Bing can dei ke toin

26a. Tai san Mae ngoai TOng so tien thue toi thieu trong tuong lai cua cac hop ding thu6 hoot dOng tai san theo cac thOi han nhu sau:

SO cuAi nam SA dttu nam

Tit 01 nam tra xuOng 24.710.208.000 24.710.208.000

Tren 01 nam den 05 nam 12.355.104.000 37.065.312.000

Cong 37.065.312.000 61.775.520.000

Cite khoan thanh town tien thue hoot dOng a tren the hien tien thue va phi quan1S, phai tra cho viec thue van phong Cong ty TNHH CJ Viet Nam toi so 6 Le Thanh Ton, Phuang Ben Nghe, Qu4ri 1, TP. HO Chi Minh.

26b. Ngogi tg cac logi SA cuAi nam SA dau nam

Dollar My (USD) Euro (EUR)

26c. Ng. kho etbi SA cuAi nam

1.008.634,71 111,18

1.383.536,72 111,18

SA du lam Nguyen nhan aim so

Cong ty CO ph'an Str Tir Chun Cac doi Wong khac

Cong

1.277.515.915 1.178.185.965

1.277.515.915 Do Cong ty nay da giii the 1.178.185.965 Khong co kha tang thu hOi

2.455.701.880

2.455.701.880

Bcin thuyit minh nay la mOt by pkin hop thanh va phcii &roc doc ang yen' Bao ccio tai chinh 44

CONG TY co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutrrig Bdn Nghd, Quan 1, TP. HO Chi Minh, Vidt Nam BAO CAO TAI CHINH Cho nam tai chfnh lcdt thic ngay 31 thing 12 nam 2016 Bin thuy6t minh Bao cao tai chinh (tidp theo)

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO 'CET QUA HOAT DOG KINH DOANH

1. Doanh thu ban hang va cung cap dich vu

la. rdng doanh thu Nam nay Nam truirc

Doanh thu hoat clang logistics: dich vp van tai, dich vp dai 1St, cho thud tai san,...

Doanh thu cho thud van phong

Cling

876.139.212.782

1.189.237.410

940.806.739.641

1.540.842.079

877.328.450.192 942.347.581.720

lb. Doanh thu ban hang va cung cap dich vu cho cac ben lien quan Ngoai giao dich ban hang va cung cap dich vu cho cac cong ty con va cong ty lien doanh, lien Ick dugc trinh bay a thuyet minh so V.2c, Cong ty khong phat sinh giao dich ban harT va cung cap dich vg cho cac ben lien quan khong phai la cong ty con va cong ty lien doanh, lien ket.

2. Gia von hang ban Gia von hoat dOng logistics: dich vu van tai, dich vu dai ly, cho thud tai san,...

3. Doanh thu boat Ong tai chinh Nam nay

Nam train

Lai tien gin ngan hang 6.401.736.504 11.231.418.534

Lai tien cho vay 3.714.935.000 9.613.004.816

Lai hoat dOng dAu to chimg khoan 1.123.698.085

Co tirc, lqi nhuan duqc chia 377.787.366.236 295.608.490.216

Lai chenh tech tS, gia phat sinh 4.076.498.211 16.512.217.677

Lai ban cac khoan dAu to 419.360.000

Doanh thu tai chinh khac 20.100.000 69.453.531

393.124.334.036 333.453.944.774 ging

4. Chi phi tai chinh Nam nay Nam triton

Chi phi lai vay 77.931.765.360 71.263.340.085

Lo chenh lech tS, gia phat sinh 3.579.994.880 18.298.910.415

Lo chenh lech ty' gia do danh gia lai cac khoan intic tien to co gOc ngo4i t'' 18.802.439.369 87.060.505.101

Lo do thanh15, cac khoan du to 728.205.279 1.753.638

Dv phong giam gia chi:mg khoin kinh doanh

va ton that &Au tu 130.618.210.512 9.378.141.214

Chi phi tai chinh khac 732.720.805 139.745.681

ging 232.393.336.205 186.142.396.134

Ban thuyit minh nay la mot bo phirin hyp thanh va phai duyrc dcc cling voz Bcio cho tat chinh 45

51.877.112.062 1.601.285.582 3.284.405.363 3.425.058.406

26.606.639.040 30.622.809.181 117.417.309.634

50.029.687.403 1.459.172.325 4.251.962.921

(11.039.611.001) 24.087.929.636 27.908.819.238 96.697.960.522

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirtyng Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket fink ngay 31 than 12 nam 2016 Ban thuyet minh Bao can tai chinh (tier) theo)

5. Chi phi bin hang Nam nay Nam trulfrc

Chi phi hoa h6ng, moi giai 6.972.891.284 3.327.321.370

Cac chi phi khac 444.875.714 728.585.142

ging 7.417.766.998 4.055.906.512

6. Chi phi quin ly doanh nghiep Nam nay Nam truitc

Chi phi nhin vien Chi phi vat lidu quan 1y, d6 dung van phong Chi phi khiu hao tai san c6 dinh Du phong/(Hoan nhdp dv phong) phai thu kh6 doi Chi phi thus Van phong Cic chi phi khic ging

7. Thu nhiip khic Nam nay Nam try&

Ldi thanh tai san c6 dinh 13.310.103.331 8.960.437.553

Cac khoan thu nhap khac 3.419.413.088 5.512.010.442

COng 16.729.516.419 14.472.447.995

8. Chi phi khfic Nam nay Nam trtrov

Chi phi phat vi pharn hanh chinh ve thus Cac khoan chi phi khac COng

21.351.347.634 2.013.623.915

23.364.971.549 309.137.934 309.137.934

CC CHI

M TC

A

9. Chi phi thus thu nh'ip doanh nghiep hoan 13i Nam nay Nam trtthc

Chi phi thus thu nhap doanh nghidp hoan tai phat sinh tir vidc hoan nhap tai san thud thu nhap hoan lai 523.147.835 3.785.685.586

Chi phi thud' thu nhap doanh nghidp hoan lai Oat sinh tir cac khoan chenh ldch tam thari phai chiu thuS 378.551.308

Thu nhap thus thu nhap doanh uhidp hoan lai phat sinh tir vidc hoan nhap thud thu nhap hoan lai phai tra (1.392.223.068) (1.392.223.068)

COng (490.523.925) 2.393.462.518

10. Lai tren cif) phieu Th6ng tin vS lai ten c6 phiSu dlnic trinh bay trdn Bao cao tai chinh hqp nhat.

Ban thuyat minh nay la mOt be' phi:in hop thanh va phhi dupe dye ding vai Bcio ccio tai chinh 46

C6NG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirtyng Ben Nghd, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2016 Ban thuyet minh BM) can tai chinh (tiep theo)

11. Chi phi san xuat kinh doanh theo yeu to Nam nay Nam truac

Chi phi nguyen li6u, vat lieu 147.542.986.952 198.615.799.642

Chi phi nhan cong 93.099.686.475 104.102.350.885

Chi phi khau hao tai san c6 dinh 76.167.652.686 68.734.327.103

Chi phi dich vu mua ngoai 520.039.479.894 563.522.525.036

Chi phi khac 39.593.453.888 6.185.056.635

COng 876.443.259.895 941.160.059.301

VII. NIIITNG THONG TIN KHAC

1. Giao dich va se du vai cac ben lien quan Cac ben lien quan vai Cong ty bao Om: cac thanh vien quart l5, chu ch6t, cac ca nhan c6 lien quan vai cac thanh vien quart lj, chit ch6t va cac ben lien quan khac.

Giao dich va so dir vai cac thank vien quint 0 chit chat va cdc ca nhan có lien quan viz cac thanh vien vain 0 cha chat Cac thanh vien quan 15, chit ch6t,gim: cac thanh vien H6i ding quan tri va cac thanh vien Ban diet hanh (Ban Tong Giam dOc va Ka toan truing). Cac ca nhan CO lien quan vai cac thanh vien quan 15, chit chit la cac thanh vien mat thiet trong gia dinh cac thanh vien quart 15, chu chot.

Giao dich vai cac thanh vien quart 1.3" chit chdt va cdc cá nhOn có lien quan vai cac thanh vien quart 1.) chit chdt C6ng ty khOng phat sinh giao dich ban hang va cung cap dich vu ding nhu cac giao dich khac cac thanh vien quail 15, chit chot va cac ca nhan có lien quan v6i cac thanh vien quail 15, chu ch6t.

COng no' vai cac thanh vien quern lj chit chift va cac ca nhein co lien quan vai cac thanh vien quern I), chit chiit C6ng ty khong c6 cong no vai cac thanh vien quan 15, chu chat va cac ca nhan co lien quan vbi cac thanh vien quan ly chit chOt.

Thu nkip cita cac thanh vien quan ly chit chOt Nam nay

Tien lucmg 7.218.834.000 5.064.062.000

Thu nhap khac 2.876.635.294 2.324.800.000

Ci)ng 10.095.469.294 7.388.862.000

i( P.

171,g

4498

iNG 1 MOH GN VA'

Nam Intim &

lb. Giao dich va so dtr veri cac ben lien quan khcic Cac ben lien quan khac vai Cong ty Ben lien quan khac

Mei quan he

Cong ty Co phAn Cang quee to Gemadept Dung Qat Cong ty TNHH Dich vu Van tai Ting hop V.N.M Gemadept (Malaysia) Sdn. Bhd. Gemadept (S) Pte. Ltd. Cong ty Co phan Cang quic to Gemadept Nhan 116i C6ng ty TNHH Cang Phtr6c Long Cong ty TNHH ISS — Gemadept

Cong ty con Cong ty con Cong ty con Ging ty con Ging ty con Cong ty con Cong ty con

Ban thuyk minh nay la mot b¢ phdn hpp thanh yes phcii dttqc dpc ding vai Bcio cap tai chinh 47

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phueng Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam Lai chinh ket 'Mc ngay 31 thang 12 nam 2016 Ban thuyet minh Ban cao tai chinh (tiep theo)

Ben lien quan Ulm Cong ty TNHH MTV Tiep van Gemadept Cong ty Co phan Gemadept Wing Tau COng ty Co phan Tiep van va Cang qu6c to Hoa Sen — Gemadept COng ty Co phan Dau to Xay dung Phat trien ha tang Gemadept Cong ty TNHH MTV Gemadept Hai Pheng Cong ty Co phan Dich vu Van tai Truang Th9 Cong ty Co phan Cang Nam Hai COng ty TN1-11-1 MTV Van tai Hang hai Thai Binh Duang Cong ty TNHH MTV Logistics Bien Sang Cong ty TNHH Dich v i Tin h9c Vi Tin C6ng ty TNHH MTV Cong nghiep Cao su Thai Binh Duong Cong ty Co phan Hen Ng9c Thai Binh Dtrang C6ng ty Co phan Hoa Sen Thai Binh Duang Cong ty Co phan Cang Nam Hai Dinh WI Cong ty TNHH Thiet bi va Dich Ai Hang hai Thai Binh Duang Cong ty Co phan Logistics Nam Hai COng ty Co phan Niem Kieu Hanh Thai Binh Duang Cong ty Co phan Cang Nam Dinh VII Cling ty TNI-H-1 Thucmg mai Qua Cau Vang Cong ty Co phan Thucmg cang ViIng Tau Cong ty TNHH Molenbergnatie — Gemadept Viet Nam Cong ty CO phan Du lich Minh Dam Cong ty CO phan Van tai va Dich vu Dien lkrc Cong ty Co phAn Dich vu Hang He Sai Gen Cong ty CO phan Lien NT Thirc pham C6ng ty TNHH Golden Globe C6ng ty Co phan Cang Cai Mei) Gemadept — Terminal Link Cong ty TNHH Tiep van "K" Line — Gemadept Grand Pacific Shipping Pte Ltd

Moi quan he Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con C6ng ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien IC& Ca sa kinh doanh d6ng kiem soat Ca s& kinh doanh d6ng kiem soat Cong ty con dm cong ty con

Giao Bich vai cac ben lien quan khcic Ngoai cac giao dich phat sinh vai cac cong ty con va cong ty lien doanh, lien ket da duqc trinh bay a thuyet minh s6 V.2b, Cong ty khong 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 then thuan. Viec mua hang h6a, dich viii tir cac ben lien quan khac &cc thkrc hien theo gia thea thuan.

Cong no vai cac ben lien quan khcic COng nq vai cac ben lien quan khac duqc trinh bay tai cac thuyet minh s6 V.3, V.4, V.5, V.6, V.15, V.16, V.19, V.20 va V.21.

Cac khoan cong nq phai thu cac ben lien quan khac khong c6 bao dam va se &we thanh toan bang tien. Kh6ng co khoan dtr phong phai thu kh6 dei nao duqc 14p cho cac khoan nq phai thu cac ben lien quan khac.

48 Ban thuyit minh nay la mot by phan hap thanh va phai dup.c dpc ding voi Beth ccio tai chinh

CONG TY C5 PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. HO CM Minh, Viet Nam BAO cAo TAI CHINH Cho tarn tai chinh ket thitc ngay 31 thang 12 am 2016 Ban thuy6t minh Bao can tai chinh (tiep theo)

2. Thong tin ve b4 phan Nam 2014, Cong ty &A' chuyen nhuqng 85% phAn von gop tai Cong ty TNHH CJ Viet Nam. Tir thai diem dO tra di, linh vkirc kinh doanh chit yeu cua Cong ty lit hoat dOng logistic, bao gom dich vu van tai, cho thud cac phuang tien van tai, dich vu dai (chiem den 99,86% tong doanh thu).

Chi tiet doanh thu thu&n ve ban hang va cung cap dich vu ra ben ngoai theo khu yip dial* Oa ten vj tri cua khich hang nhu sau:

Trong ntrorc 656.779.908.909 643.970.469.189

Nu& ngoai 220.548.541.283 298.377.112.531

COng 877.328.450.192 942.347.581.720

Chi tiet ye chi phi dA phat sinh de mua tai sin co dinh va cac tai sin dai hp khac theo khu vkrc dja I)', (Iva tren vj tri dm tai san nhu sau:

Nam nay Nam truirc

Trong nuac 171.346.075.674 115.437.454.173

Ntrov ngoai 4.230.801.797 2.273.025.693

COng 175.576.877.471 117.710.479.866

Chi tiet ve tai sin bO phan theo khu virc dialS, dua ten vj tri oh tai san nhu sau: So cuOi nam SO du nam

Trong nu& 1.316.495.195.824 1.849.102.286.125

Nuac ngoai 85.908.137.207 97.935.053.437

ging 1.402.403.333.031 1.947.037339.562

Nam nay Nam trtrirc

4:1

3. SO lieu so sinh Theo Quyet djnh s6 6089/QD-CT-XP ngay 09 than 12 nam 2016 cua Cuc thud TP. H6 Chi Minh, Cuc thus truy thu thud thu nhap doanh nghiep vori s6 tien 31.895.355.539 VND lien quan den khoin bu trir to hoat d9ng san xuat kinh doanh vao lAi hoat deng chuyen nhuqng bAt Ong san nam 2013. Ong ty dA thkrc hien dieu chinh h6i to so lieu Bao cao tai chinh. Anh hating cua viec dieu chinh cac sai sot den so lieu so sanh tren Bao cao tai chinh nhu sau:

SO lieu SO lieu MA so truck dieu chinh Cfic dieu chinh sau dieu chinh

Bang can diji Id loan Thud va cac khoin phai nqp Nha ntrac 313 721.196.738 31.895.355.539 32.616.552.277

Lqi nhuan sau thud chua phan phoi 421 720.116.505.676 (31.895.355.539) 688.221.150.137

Ban thuyit minh nay hi 'Of b0 phan hap thanh va phai &gm cac cung veri Bcio cao tai chinh 49

hi Minh, ngay 16 thing 3 nam 2017

fr(77,7' Trtrang Nhu Nguyen Nguiri 14p bieu

Ngu inh Nguyet n Minh Ke toin truing Tong Giam dee ,starr"!

o CONG CO PHi

GEMAD

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CoNG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh T8n, PlmOng Ben Nghd, Qu4n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nAm tai chinh ket thtic ngay 31 thang 12 nAm 2016 Bin thuyet minh Bio cio tai chinh (al) theo)

4. Sty kien phat sinh sau ngity ket th6c nam tai chinh 'Chong c8 s%r kin tong yeu nao phat sinh sau ngay ket th6c nam tai chinh yeu cAu phai dieu chinh so li'eu ho0c ding b8 tren Bao cao tai chinh.

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