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    Bao Cao Tai Chinh 2017 (Tong Hop)

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    147 views47 pages

    Bao Cao Tai Chinh 2017 (Tong Hop)

    Uploaded by

    vimadeco
    Bao Cao Tai Chinh 2017 (Tong Hop)

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    of 47
    Céng ty Cé phin Phat trién Hang hai Bao céo tai chinh tong hop cho nim két thiic ngay 31 thang 12 nam 2017 S S 5 3 Céng ty Cé phan Phat trién Hang hai ‘Thong tin vé Cong ty Quyét djnh Thanh lip sé 3562/QD-BGTVT Ngay 25 thing 11 nam 2003 Cong ty Cé phan Phat trién Hang hai duge thanh lap tir vigc chuyén ddi Doanh nghigp Nha nude thanh Céng ty Co phan theo Quyét dinh s6 3562/QD-BGTVT ngay 25 thang 11 nam 2003 ciia BO truting BG Giao thong Van ti. Gify Ching nh§n Ding ky Kinh doanh s6 055188 Ngly 11 thang 2 nam 2005 Gidy Chimg nhfin Dang ky Kinh doanh ciia Céng ty do Sé Ké hoach va Bau tu Thanh pho Hai Phong, cap. Gify Chimg nhn Ding ky Doanh nghiép so 0200580975 Negdy 11 thang 2 nam 2015 Gilly Ching nhn Bang ky Doanh nghigp Cong ty Co phin ciia Cong ty di duge diéu chinh nhigu ln, va lan diéu chinh gan day nhat la Giay Ching nhgn Bang ky Doanh nghiép Cong ty Cé phan sd 0200580975 ngay 11 thdng 2 nam 2015 Hi dong Quan tri Ong Lé Quang Trung _ Chu tich Ba Trinh Thi Ngoc Bién Uy vien Ong Nguyén Vin Dang Ong Nguyén Chi Kién Ong Vi Truéng Giang U Ong Mai Tién Sy Uy vin (én ngay 15/6/2017) Ong Bau Cong Lira Uy vign (dén ngay 15/6/2017) ‘Ong Nguyén Cao Thing Uy vién (dén ngay 15/6/2017) Ong D6 Hing Trung Uy vign (dén ngay 15/6/2017) Ban Téng Giém dée Ong Nguyén Van Dang Tang Giém déc ‘Ong Neuyén Chi Kién Pho Téng Gi ‘Ong Mai Tién SY Phé Téng Giém déc ‘Ong Hoang Thanh Hai Pho Téng Gidm dbe (atrngty 6/1/2017) Ban Kiém soat Ba Ta Kim Chi ‘Truéng ban Ong Vo Xuan Truong, ‘Thanh vién Ba Duong Thu Hien ‘Thanh vign (riengay 15/6/2017) Ba Dang Thay Binh ‘Thanh vién (dén ngay 1562017) Tru sé dang ky S6 11 Vo Thi Sau, Phudng May To Quan Ng6 Quyén, Thanh phd Hai Phong gt Nam Céng ty kiém todn Céng ty TNHH KPMG Viet Nam. Céng ty Cé phan Phat trién Hang hai Bao céo cita Ban Tong Gidm doc Ban Téng Gidm déc Céng ty Cé phan Phat trién Hang hai (“C6ng ty”) trinh bay béo cdo nay va bio. céo tai chinh tng hop dinh kém cua Cong ty cho nam két thie ngay 31 théng 12 nam 2017. Ban Téng Giém dée Cong ty chju tréch nhigm kp va tinh bay trung thye va hgp ly béo cdo ti chinh téng hgp theo cée Chun mye Ké ton Viét Nam, Ché d6 Ké ton Doanh nghiép Vigt Nam va cic quy dinh phap ly 6 lign quan dén vige lp va trinh bay béo céo tai chinh, Theo y kién cua Ban Téng, Giam déc Céng ty: éng hop duge trinh bay tir trang 5 dén trang 46 da phan anh trung thye va hop ly Gnh hinh i chinh cia Cong ty tai ngay 31 thang 12 ndm 2017, két qua hoat dong kinh doanh va lu chuyén tién té cita Céng ty cho nam két thiic cling ngay, phii hgp v6i cdc Chuan myc Ké ton Vigt Nam, Ché d6 KE toan Doanh nghigp Vigt Nam va ede quy dinh phap ly c6 lign quan dén vige lp va trinh bay bao co tai chinh; va (a) bao edo tai chinh (b) tai ngay Ip béo céo nay, khéng c6 ly do gi dé Ban Téng Gidm déc Cong ty cho ring Cong ty sé khdng thé thanh todn cde khoan ng phai tra khi dén han, Tai ngay lap bdo cdo nay, Ban Téng Gidm déc Céng ty da phé duyét phat hanh bao cdo tai chinh tong, hop dinh kem. Hai Phong, ngay 31 thang 3 nim 2018 KPMG Limited 46" Floor, Keangnam Landmark 72 6 Pham Hung Road, Me Tri Ward South Tu Liem Districi, Hanoi, Vietnam ++84 (24) 3946 1600 | kpmg.com.vn BAO CAO KIEM TOAN BOC LAP Kin giti cdc C8 déng Céng ty Cé phan Phat trién Hang ‘Ching t8i da kiém togn bao cdo tai chinh tng hop dinh kém oa Céng ty C8 phan Phat trién Hang hai ("Cong ty’), bao gém bing cn di ké ton téng hop tai ngay 81 thang 12 nam 2017, bao cdo két qua hoat dong kinh doanh va bao cdo lu cchuy&n tidn 18 tng hop lién quan cho nam két thdc cing ngay va cac thuyét minh kem theo duoc Ban Téng Giém déc Céng ty phé duyét phat hanh ngay 31 thang 3 nam 2018, duoc trinh bay tir trang 5 d&n trang 46, Tréch nhigm cia Ban Tong Gidm doc Ban Téng Giém déc Céng ty chiu trach nhiém lap va trinh bay trung thu va hop ly bao cdo tai chinh ting hop nay theo céc Chuan muc Ké toan Viet Nam, Ché do Ke toan Doanh nghiép Viét Nam va cdc quy dinh phap ly. o6 lién quan dén viée lap va trinh bay bao céo tA chinh, va chiu trach nhiem vé kim soat noi b6 ma Ban Téng Gidm déc xd dinh la can thiét dé dam bao viéc lap bdo cao tai chinh tng hop kenéng c@ sai sét trong yéu do gian lan hay nhdm ln, Trach nhigém cia kiém toén vién Trach nhiém ca ching tai la dua ray kién vé béo cdo tai chinh tng hgp nay da trén két qua kiém todn ella chting ti. Chuing t6i da thuc hién cong viéc kiém toan theo cdc Chuan myc Kiém toan Viét Nam. Céc chuan myc nay yéu cau chting t6i tuan thd chudn mye va cdo quy dinh vé dao dire nghé nghiép va lap ké hoach va thy hign cude kiém toan 48 dat dugc sy dam bao hop ly ve vige ligu bao cdo tal chinh téng hop cé cén sai sét trong yéu hay khéng. Céng viée kiém toan bao gém vige thurc hién cae thi tuc nh thu thép cée bling ching kiém toan vé cac sé lieu va céc thuyét minh trong bao cao tal chinh. Cac thi tue duvgc lua chon dua trén xét dodn cla kiém ton vign, bao gém dénh gid ri ro C6 sai sot trong yéu trang bao cao tai chinh do gian lan hoac nham én. Khi thyc hi€n cao danh gia ri ro nay, kiém toan vién xem xét kiém soat n6i bo ctia Cong ty lign quan t6i viéc lap va trinh bay bao co tai chinh trung thy va hop ly nha thiét ké cc thi tuc kiém ton phi hop véi tinh hinh thuc i, tuy nhién khdng nham myc ich dua ra y kién vé hiéu qua ca kiém soat n6i b6 clla Céng ty. Céng viéc kiém ton cing bao gém viéc danh gid tinh thich hgp cia cac chinh séch ké toan doc 4p dung va tinh hop ly cla cao uée tinh ké todn cila Ban Téng Gidm déc Céng ty, cefing nh @énh gid vigc trinh bay téng thé bao cdo tai chinh ‘Ching t6i tin rang cae bang ehimg kiém toan ma chung ti thu durge la day a va thich hop lam co sé cho ¥ kién kiém toan cia chiing téi. ‘Sambar a OM rac ot puerta ond 3 Y kién cia kiém toan vién ‘Theo ¥ kién ea chiing ti, bao cdo tal chinh t8ng hep d& phan anh trung thy va hop ly, trén cc khia can trong yéu, tinh hinh tai chinh oda Cong ty Cé phan Phat trién Hang hai tai ngay 31 thang 12 ndm 2017, két qua hoat dong kinh doanh va lu chuyén tién té cho ‘nam két thic cing ngay, phi hop véi céc Chuan muc Ké toan Viet Nam, Ché dd Ké toan Doanh nghiép Viet Nam va cac quy dinh phap ly cé lién quan dén viée lap va trinh bay bdo co tai chinh. Van 4é can nhan manh Ching toi khong dua ra y kién kiém toan ngoai trir nhung Iu ¥ ngudi doc dén Thuyét minh 35 ca bao céo tai chinh téng hop d8 cap dén viéc s6 ligu so sanh cho nam kat thuc gay 31 thang 12 nam 2016 va tai ngay 1 thang 1 ndm 2017 48 duoc dieu chinh le Cong ty TNHH KPMG Tran Binh Vinh Giy chung én Dang ky Hanh nghé Gidy ching nhan Dang ky Hanh nghé Kiém ton s6 0306-2018-007-1 Kiém toan $6 0339-2018-007-1 Ph6 Téng Giém déc Ha NOi, ngay 31 thang 3 nam 2018 Céng ty C6 phan Phat trien Hang hai Bang can déi ké ton tng hop tai ngay 31 thang 12 nim 2017 Miu B 01-DN (Ban hank theo Thong tw sd 200/2014/TT-BTC ngay 22/12/2014 cia BG Tai chink) ‘Thuyét 31/12/2017 12017 minh VND VND (aa didu chinh Ii) TALSAN ‘Tai san ngiin han (100= 110+ 120 + 13041404150) 100 113.596.120.420 106.959.083.177 ‘Tién ya cdc khoan tuong dwong tién 110 5S —— 58.244,094.333 — 43.448,521.804 Tien Mt 13.244,094.33317.348.521.804 Cc khoan tuong duong tién 2 45,000.000.000 26.100.000,000 ‘Diu tw tai chinh ngin han 120 3.954.900.000 8.725.400.000 Chimg khodn kinh doanh 121 6(b) 967.760.500 967.760.500 Dy phong gidm gid chimg khodn kinh doanh 122 6(b) ——_(612.860.500)_—_(642.360.500) Dau tu nim gitt dén ngay da 123 6(a)_—_-3,600.000.000 8.400.000.000 ‘Céc khoiin phai thu ngin han 130 46.384.282.170 48.928.804.300 Phai thu ngin han cia khich hang 131 741.251.906.562 46.502.636.921 ‘Tri truge cho ngurii bdn ngin han 132 5.773.269312 _2.652.551.600 Phai thu ngin han khéc : Dy phong cdc khoan phai thu ngén han 136 8(a)—-2.739.867.768 _3.064.949.361 kh6 di 137-9 = 4.380.761.472) — (3.291.333.582) Hang tin kho 140 103.251.917.831 4.269.407.4241 Hang tn kho 141 3.251.917.831 —4.269.407.421 Tai sin ngin han khée 150 1,760,926.086 __1.586.949.652 Chi phi tré true ngan han 151 447.803.414 321.354.832 Thue gid tri gia ting drge khdu trir 152 121,832,605 49.459.278 Thué va cae khoan khéc phai thu Nhanuée 153 17(a)—1.191,290.067—_1.216.135.542 Clic thuyét minh dlink kem la b6 phan hop thanh cia bio edo tai chinh tng hep nay Céng ty Cé phin Phat trién Hang hai Bing cAn dai ké toan tong hop tai ngay 31 thang 12 nam 2017 (tiép theo) Mau B 01-DN (Ban hanh theo Thang tw sé 200/2014/TT-BTC ngay 22/12/2014 cita BG Tai chinh) Ma Thuyét 31/12/2017 V/1/2017 so minh ND ND (da diéu chinh lai) Tai sin dai han (200 = 210 +220 + 240 +250 +260) 200 134.598.010.211 136.383.888.419 Cac khoan phai thu dai han 210 32.903.430.411 —_33.863.030.708 ‘Tra trude cho ngudi ban dai han 212 —-31.036,813.597—31.472,266.332 hai thu dit han khdc 216 8(b)———1.866.616.814 2.390.764.376 in c6 djnh, 20 136.355.644.771 28,284.473.536 Tai sin c6 diph hitu hinh 221 12 36.355.644.771 —_28.284.473.536 Nguyén gid 3 222 127.029.303.797 117.235.150.343 Gid tri hao mon lity ké 223 (90.673.659.026) _(88.950.676.807) ‘Tai sin dé dang dai han Xaiy dug co ban do dang 442.287.570.127 49,573.783.826 13° 42.287.570.127—_49.573.783.826 Du tu tai chinh dai han 250 6(c)__17.661.481.220 —_17.994.721.833, fu tur vao cae cong ty Hién két 5.400,000.000 5.400,000.000 tu g6p vin vao don vi khéic 33.594.424,002 _33.594.424,002 Du phong dau tw tai chinh dai han (21.332.942.782) _ (20.999.702.169) Tai sin dai han khde 260 5.389.883.682 —_6,667.878.516 Chi true dai han 261 145.381.417.085 6.100.717.734 ‘Tai san thué thu nhdp hodn tei 26215 8.466.597 567.160.782 TONG TAI SAN (270 = 100 + 200) 270 248.194.130.631 243.342.971.596 Cae thuyét minh dinh kém la bd phan hop thanh ctia bdo cdo tai chink ting hop nay (SM Céng ty Cé phin Phat trién Hang hai é ton ting hgp tai ngay 31 thang 12 nam 2017 (tiép theo) __MauB 01-DN (Ban hank theo Thong ne 6 200/2014/TT-BTC ngdy 22/12/2014 cia B6 Tai chinh) Ma Thuyét 31/12/2017 V/1/2017 sé minh VND VND (da diéu chinb Iai) NGUON VON NQ PHAI TRA (300 = 310 +330) 300 102.454.720.990 101.886.679.622 No ngin han * 310 50.113.084.401 _49.442.695.396 Phai tra ngudi bin ngin han 311 16 —-16.430.959.013—22.258.858.718 ‘Ngudi mua tra tién truce ngan han 312 322.890.348 50.480.475, ‘Thué va cdc khoan phai nép Nha nude 313, 17(b) 4.347.657.6388 ——_6.894.074.085 Phai tra ngudsi lao dong 314 138.358.610 2.797.939.551 Chi phi phai ta ngin han 31S 18 727.319.337 51.120.107 Doanh thu cha thyc hién ngén han 318 64.145.454 2 Phi tra ngin han khiéc 319 19(a)28.081.754.001 —_13.690.222.460 No dai han 330 '52.341.636.589 _52.443.984.226 Phai tra dai han khée 337 19(b)52.341.636.589 52.443.984.226 VON CHU SO HUU (400 = 410) 400, 145.739.409.641 141.456.291.974 iru 410-20. 145.739.409.641 141.456.291.974 in 411 21 90,000.000,000 _90.000.000.000 Phd shang cé quyén biéu quyét 41a 90.000,000.000 90.000.000.000 Thang dur vén cé phan 412 20 20.000.000.000 20.000.000.000 Céphiguquy 41521 (20.000) (20.000) Quy dau tw phat erién 418-22 ——-16.830.983.651_16.830.983.651 Loi nhuan sau thué cha phan phdi 42 18,908.445,990 14,625.328.323 = Epi nhudn sau thud chia phan phéi dén ceudi nd tracéc ala 14.555.237.267 15,864.421.015 ~ Loi nhudn/\l6) sau thud cheea phan phoi ndm nay 42Ib 4.353,.208.723_(1.239.092,692) TONG NGUON VON (440 = 300 + 400) 440 248.194.130.631 243.342.971.596 Neay 31 thang 3 nim 2018 Naud lap: amt) Boi Thi Thu Ha ju Anh Ding Need lap Ké todn trving Cac thuyét minh dinh kém la b6 phan hop thianh ctia bdo céo tai chink ting hop nay Wore Céng ty C6 phan Phat trién Hang hai Bao co két qua hoat dng kinh doanh tong hop cho nam két thie ngay 31 thang 12 nim 2017 Doanh thu bin hang va cung cap dich vy Gid vin hang ban Loi nhugn g6p (20 = 01 - 11) Doanh thu hoat déng tai chinh Chi phi tai'chinh Chi ph ban hang Chi phi quan ly doanh nghigp Loi nhuan/(ld) thuan tir hoat dong kinh doanh (30 = 20 + (21 - 22) - (25 + 26)} ‘Thu nh§p khae Chi pht kha Két qua tir cdc hogt dgng khae (40 = 31 - 32) Loi nhudin/(16) ké toain truée thué (50 = 30+ 40) Chi phf thué TNDN hign hanh ‘Chi phi/(Iqi ich) thué TNDN hodin lai Loi nhudin/(1d) sau thué TNDN (60 = 50-51-52) Li trén cé pl Lai/(18) co ban trén cé pk Ngly 31 thang 3 nam 2018 Bai Thi Thu Ha Need lip Ké todn trong Ma 86 o1 uw 20 21 22 25 26 30 31 32 40 50 70 ‘gu Anh Ding Miu B 02 - DN (Ban hank theo Thong tw s6 200/2014/1T-BTC gay 22/12/2014 cita B6 Tai chinh) Thuyét minh 29 31 31 2017 ND 211.293.215.551 197.444.504.326 B 848,711.25 70.268.672 390.811. 488 603.605.457 12,259,945.556 1,899,045.776 888,770.917 4,974.892.255 62,989,347 558.694.185 484 2016 ‘ND (da diéu chinh Iai) 228.292.809.851 202.772.429.658 25.520.380.193 2.905.627.834 19.457.321.824 198.200.724 11.120.108.381 3.964.617.396 (2.349.622.902) 1.448.427.558 904.134.130 1.010.274.859 544,293.428 (1,805.329.474) 924.000 (567.160.782) 4.353.208,723 (1.239.092.692) , (39) Cée thuyét minh dink kem la b6 phan hgp thank cia béo edo tai chinh tong hop ney Céng ty C6 phan Phat trién Hang hai Bao cdo lwu chuyén tién té ting hop cho nim két thie ngay 31 thang 12 nam 2017 (Phuong phap gin tiép) Miu B 03-DN (Ban hanh theo Théng tw sé 200/2014/TT-BTC ngdy 22/12/2014 cua BG Tai chinh) Ma Thuyét 2017 sé minh VND !i diéu chinh Igi) LUU CHUYEN TIEN TU HOAT BONG KINH DOANH Loi nbugn/(i6) truée thué oO 4.974.892.2535 _(1.805.329.474) Dieu chinh cho cdc khoan Khau hao va phan bd 02 5.595.484.714 $.853.739,297 (Ce khoan dr phong 03 393,168,503 19,674,580.214 ) chénh léch ty gi héi dodi do dainh gid lai cde khodin myc tién té c6 g6e ngoai tO 37:519.099_(185.312.569) Lai tir hoat dng di ws 0s (4.390.422.981) (3.398.992.7358) Loi nhugin tir hogt dng kinh doanh pe ears rie ately nt 08 6.610.641.590 20.138.684.733 Bign dng cde khoin phai thu 09 3.147.358.824 —_(601.416.140) Bién dong hing tn kho 10 11017489500 (2.674.939.293) Bién dong cde khodn phii tra " 3337814003 3.812.219.479 Bign dng chi phi tra rude 12 501.331.111 1,003,605.294 14.614,635.11821.678.154.073 “Thué thu nhap doanh nghigp da nop 15 = (3.905,920.141) ign thu khée tir hoat dng kinh doanh 16 437.652.3638. 203.423.3272 Tién chi Khe cho hoat déng kinh doanh ” (28.982.482)_(1,979.107.861) Lary chiyen ses Haar tir hogt Gong 20 15.023.304.999 _15,996,549.393 kinh doanh Pt LUU CHUYEN TIEN TU HOAT DONG BAU TU ‘Tién chi mua sim, x4y dymg tai sin ccé dinh va ti sin dit han khée 21 (6.765.402.536) _(8.524.725.412) ‘Tién thu tir thanh Ly, nhuong ban ti sin 2 cé dinh va tai sin dai han khdc 22 1,602.909.091 923.418.182 Giri tién vao tien git c6 ky han 23 = (8.400,000.000) Ruit tién git e6 ky han 4 4,800.000,000 10.457.558.333 Tién chi dau tw g6p vin vao cdc don vikhdc 25. = (1.800,000.000) ‘Tidn thu bai du tu gp von vo cée don vi khée z 26 = 1.104.067.700 ‘Tien thu lai tién giri va cé tie 2 3.435.500.743 2.461.668.220 Luu chuyén tien thuan tir hoat déng dau tw 30 3.073.007.298 —(3.778.012.977) Cie thuyét minh dink kem la b6 phan hop thanh cia bdo edo tai chink ting hap nay Céng ty C6 phn Phat trién Hang hai Béo c4o uu chuyén tién té tong hop cho nim két thie ngay 31 thang 12 nim 2017 (Phwong phap gian tiép - tiép theo) Mau B 03-DN (Ban hanh theo Thong tie sd 200/2014/TT-BTC ngay 22/12/2014 ctia B6 Tai chinh) Ma Thuyét 2017 2016 sé minh ND ND (da didu chinh lai) LUU CHUYEN TIEN TU HOAT DONG TAI CHINH Tién tra cd tite 36 (3.254.000.000) —_(7.545.997.600) Luu chuyén tién thuan tir hoat déng tai chinh 40 (3.254.000.000) _(7.545.997.600) ‘Luu chuyén tién thuan trong nim ete rane a) 50 14,842.312.297 4.672.538.816 ibe rh cl oan trun Suen te 60 § —-43.448.521.804 38.635.046.676 ‘au nim Ah hitrag cle thay 8149.358 be a (46.739.768) 140,936.312 uy adi ngoai t in va cdc khoan twong dwong tién nam (70 = 50 +60 +61) 70 558.244.094.333 43.448.521.804 Negay 31 thang 3 ném 2018 Naw lap: Bui Thi Thu Ha Bau Anh Ding Nguoi lip Ré todn tring Céec thuyét mink dinh kém la bé phén hop thanh cia béo cdo tai chink ting hop nay 10 (a) (b) Céng ty Cé phan Phat trién Hang Thuyét minh bdo céo tai chinh ting hyp cho nam két thic ngay 31 thang 12 nam 2017 __MiuB09-DN (Ban hanh theo Thong tw s6 200/2014/TT-BTC ngéy 22/12/2014 ctia B6 Tai chinh) Cc thuyét minh nay Ja b@ phan hop thin va cin duge doc dong thoi v6i bao cdo tai chinh tong hop inh ker, Don vj bao cdo Hinh thite sé hau von ‘Céng ty Cé phan Phét trién Hang hai (*Céng ty”) [a mot céng ty c6 phan durge thinh lap tai Vigt Nam. Céng ty duge thanh lip tir viée chuyén d6i Doanh nghiép nha nude Céng ty Phat trién Hang hai, dom vj thanh vign ciia Tong Cong ty Hang hai Vigt Nam, thanh cong ty cé phan theo Quyét dinh sé 3562/QD-BGTVT ngay 25 thing 11 nam 2003 cia BG triting BG Giao thong Van tdi. Bao céo thi chinh tong hop cla Cong ty cho nam két thic ngay 31 thdng 12 nim 2017 bao gdm Céng ty va ac don vj trye thude. Céu trée Cong ty ‘Tai ngay 31 thing 12 nam 2017, Céng ty c6 5 don yj true thudc (1/1/2017: 5 don vj trye thude) sau: ‘Ten don vj Dia chi ‘Van phong Cong ty Cé phin S611 Duong Vo Thj Siu, Phuong May To, Quan Ng6 Quyén, Phat trién Hang hai ‘Thanh phé Hai Phong, Viét Nam Chi nhénh Cong ty C6 phan $67, Ned 6, Phé Hai vin, Phuong Héng Hai, Thanh phé Ha Long, Phat trién Hang Hai tai Tinh Quang Ninh, Vigt Nam tinh Quang Ninh Chi nhanh Céng ty Cé phan Ting 3, Ta nha Lexington, S6 67 Duimg Mai Chi Tho, Phuong Phat trién Hang Hai tai An Phi, Quan 2, Thanh pho Hé Chi Minh, Viét Nam ‘Thanh phé H6 Chi Minh Chi nhanh Céng ty Cé phan Tda nha Trung tm Thong tin Thuong mai Hang Hai Quéc 1¢ Ha Phat trién Hang Hai tai Noi - OCEAN PARK, So 1, Phd Dao Duy Anh, Phutng Phuong ‘Thanh phd Ha N6i Mai, Quan Déng Da, Thanh pho Ha N6i, Viet Nam Chi nhanh Cong ty Cé phin BS Dug Trin Binh Trong, Phuong Nguyén An Ninh, Thanh phd Phat trién Hang Hai tai Vang Tau, Tinh B2 Rja — Viing Tau, Vigt Nam inh Ba Ria — Vong Taw (©) (d) (a) (b) (©) (@) Céng ty Cé phan Phat trién Hang hai Thuyét minh béo céo tai chinh ting hyp cho nim két thie ngay 31 thang 12 nim 2017 (tiép theo) Miu B 09 - DN (Ban hanh theo Thing tie sé 200/2014/1T-BTC ngdy 22/12/2014 cia BG Tai chinh) Hoat dng chinh Céc hoat déng chinh cba Cong ty li: * Kho bai va liu gitr hing héa, cho thué kho bai, van phong; + Dich vy dai ly tau bién; * Dich vy dai ly van tai duang bién; * Dich vy méi gidi thué tau bien; Dich vu giao nhgn hing héa; © Dich vy giao nhdn hing héa, khai thué hai quan, kinh doanh xang du; va Dich vu cho thué cong-te-no. Chu ky sin xudt kinh doan thang thuong ‘Chu ky sin xuat kinh doanh thong thu’ng ciia Cong ty nim trong pham vi 12 thing. ‘Tai ngay 31 thang 12 nam 2017, Cong ty €6 169 nhan vién (1/1/2017: 205 nhiin vien).. Co sé lap bao céo tai chinh Tuyén bé vé tuan tha Bio céo tai chinh ting hop may duoe lap theo céc Chuan muc Ké toan Vigt Nam, Ché 46 Ké toain Doanh nghiép Vigt Nam va cde quy dinh phép ly c6 lién quan dén vige lap va trinh bay bao cdo tai chinh Co sé do ling Bio tich theo jo tai chinh tong hgp, trif bio cao Iwu chuyén tien té tong hyp, dirge lap trén cor sé do nguyén tic gid gée. Béo cdo Iuu chuyén tién té tang hop duge lip theo phuong phap gin tip. > Ky ké tofn nam Ky ké toan nam ciia Cong ty 1a tir ngay 1 thang 1 dén ngay 31 thang 12. 2 Don vi tién té ké ton. Don vj tién té ké todn etia Cong ty 1a Dong Vit Nam (“VND”), ciing la don vi tién t@ duge sit dung cho mve dich lap va trinh bay bao cdo tai chinh tang hop. fa) (b) () fi) (i) Céng ty C6 phan Phat trién Hang hai ‘Thuyét minh béo c4o t2i chinh tng hgp cho nam két thie ngay 31 thang 12 nim 2017 (tiép theo) Miu B 09 - DN (Ban hanh theo Thang te sé 200/2014/1T-BTC ngéty 22/12/2014 ctia BG Tai chin) Tom tit nhimg chinh sach ké toan chi yéu ‘Sau day 1a nhimg chinh séch ké todn chit yéu duge Céng ty dp dung trong vige lap bio cao tai chinh téng hop nay. Cée giao dich bing ngoai t¢ Cée giao dich bing cic don vj tién khéc VND trong nfm dugc quy déi sang VND theo ty gid xap xi ‘V6i ty gid thye t8 tai ngay giao dich. Cac khoan mye tai sin va ng phai tra c6 gde bing don vi tién 1@ khéc VND dure quy ddi sang VND theo t gié mua ban chuyén khodn trung binh ca ngan hang thong mai noi Cong ty thuémg xuyén 6 giao dich tai ngay két thiic ky ké ton, ‘Tt c caic khoan chénh léch ty gid hdi dodi duge ghi nhén vio bao cdo két qua hoat dng kinh doanh. Tién va cdc khoan twong duong tién ‘Tién bao gdm tién mat va tién gui ngain hang kh6 ‘Cac khoan tong duong tién 1a ce khoan dau tr ngan han cé tinh thanh khoan cao, c6 thé dé dang chuyén déi thanh mét Iwong tién xiic dint Khong c6 nhieu rii ro vé thay doi gid tri va duge sit dung cho myc dich dip img cic cam két nga han hon 1a cho mye dich dau tu hay Ta cde myc dich khéc Ce khoan dau tu Chiing khodn kink doanh Chiig khodn kinh doanb Ia céc loai chimg khoan duge Cong ty nim gitt vi mue dich kinh doanh, tie Ja mua vao bin ra dé thu loi nhuan trong thdi gian ngin, Chimng khodn kinh doanh dutge ghi nhéin ban dau theo gid géc bao gdm gid mua c6ng cae chi phi mua. Sau ghi nan ban dau, chimg khodn kinh doanh duige xéc dinh theo git adc trit di dy phong giam gia ching khodn kinh doanh. yt phong gidm ‘gid ching khodn kinh doanh duge lp khi gi thi trudmg cua ching khodn gidm xuéng thap hon gid tri ‘ghi s6 cita chting. Sau khi khodn dur phdng duge lép, néu gid thi trudng cia chimg khodn tng In thi khoan dy phong sé duge hoan nhép. Khoin dy phong chi duge hoan nhép trong pham vi sao cho gid try ghi sd ada ching khosn kinh doanh khéng Yurgt qud gid tri ghi x6 cua cd chimg khodn ny ki gi dinh khong c6 khoan dur phng nao da duge ghi nh. Diu ww nim gitt dén ngay déo han Diu tw nim git dén ngdiy déo han 18 cée khodn di tw mi Ban Téng Gidm dée cia Cong ty dir dink va c6 kha ning nim Diu twndm gitt dén ngay déo han gdm tién gui ngan hang 6 ky han trén ba thing, Cac khoan dau tw nay duge ghi nhan theo gid géc trix di dy phong phai thu khé doi. Secore (ii) (iv) (d) (e) Céng ty Cé phan Phat trién Hang hai Thuyét minh béo céo tai chinh tng hgp cho nim két thae ngay 31 thang 12 nim 2017 (tiép theo) Miu B 09-DN (Ban hanh theo Thong te sé 200/2014/TT-BTC ngay 22/12/2014 cua B6 Tai chinh) Dau tue vao céng ty lién két (Cac khoain dau tr vio céng ty lién két duoc ghi nhan ban dau theo gid géc bao gdm gid mua va cic chi phi maa ¢6 lign quan trve tgp. Sau ghi nhin ban dau, ede khoan dau tw ndy duge xée dinh theo sid g6c trir di dw phng gidm gid khoan dau tu. Dy pong gidm gid dau tu duc lép khi don vj nhén dau tw phat sinh 16, ngoai tnt trung hop khoan 16 d6 da nam trong dy kién cua Cong ty khi quyét dinh dau tw, Dy phong giim gid dau tu duoc hoan nhap khi don vj nhn dau tw sau d6 tao ra loi nln dé bit trir cho cdc Khoain 16 da durge lap dur phong trude kia, Khoan dur phong chi duroc hodn nhap trong: pham vi sao cho gid tri ghi s6 cia khoan du tur khong vugt qué gid tri ghi s6 cia chting khi gia dinh khdng c6 khoan dir phong nao da duce ghi nhan, Déiu tw gdp von vao cdc don vi khdc Du tr vio cfc cbng eu va chi sé hu cia ee dom vj Khe duge shi nn ban du theo gi wée bao gdm gid mua va cée chi phf mua c6 lign quan trvc tigp. Sau ghi nhiin ban du, cde khodn daw w nay durge xée dink theo gid géec trir di dy phong gidm gi khodn dau tu. Dur phong gidm eid dau tu duge lp khi don vi nhdn dau tu phat sinh 15, ngoai tri trudng hop khoan 16 d6 da nam trong dy kién cia ‘Cong ty khi quyét dinh dau tw. Dy phdng giam gid dau wr dugc hon nh§p khi don vn dau tu sau 46 tao ra Igi nhuain dé ba irit cho eae khosin 16 da durge lap dy phong truée kia, Khoa dir phong chi urge ho’n nh§p trong pham vi. sao cho wis tri ghi s6 ciia khodin dau tur khong vugt qué gid tr] ghi 6 tia chiing khi gid dinh Khingic6 khoan du phong ndo da duce ghi nhén, Cée khoan phai thu Phai thu khéich hang va phaithu khae duoc phan dnh theo gia géc trir di dy phing phai thu kho doi. Hang tin kho. Hang t8n kho duge phan doh theo git thip hon gia gi ge vA gi tr Unwin e6 thé thy hign due Gid géc duge tinh theo phuong phép binh quan gia quyén 3 va bao gom tat ca cde chi phi phi sinh d& 66 duge hang t6n kho 6 dia diém va trang thai hign tai. D6i voi chi phi sn xuat kinh doanh dé dan, ai gdc bao gbm chi phi nhan cOng trye tip Va ede chi phi san xuat chung dure phan bé. Gi tr thuan 6 thé thue hign duoc wie tinh dua vio gis bn cua hang t6n kho tri di cée khoan chi true tiép Céng ty ap dung phwrong phap ké khai thudng xuyén dé hach todn hang tén kho. CaaSRS a @ (i) (g) (ii) (iii) Céng ty Cé phan Phat trién Hang hai ‘Thuyét minh bao edo tai chinh tong hep cho nam két thie ngay 31 thang 12 nam 2017 (tiép theo) Mau B 09 - DN (Ban hanh theo Théng ne sé 200/2014/TT-BTC ngdy 22/12/2014 ciia BG Tai chinh) Tai sin cé djnh hiru hinh Neuyén gi Tai sin c6 dinh haw hinh duge thé hign theo nguyén gid trir di gid tr hao mon Tuy ké, Nguyén gid tai sin c6 dinh haw hinh bao gém gid mua, thué nh§p khau, cdc logi thué mua hang khong hod la va chi phi lign quan truc tiép dé dua tai sin dén vj tri va trang thai hogt dong cho muc dich sir dung da die hinh da dura vao hoat dng nb chi phi stra chita, bio dudng va dai tu duce ghi nhan vio bio edo két qua hoat dng kinh doanh trong nim ma chi phi phat sinh. ‘Trong cdc trong hap ¢6 thé ching minh mot cach 0 rang rang cde khoan chi phi nay am tang gi ich kinh té trong twong lai dy tinh thu duge tir vige sir dung ti san c6 dink hou hinh vrgt trén mire hoat dng tiéu chuan theo nhur dénh gid ban dau, thi cée chi phf nay duce von héa nhur mot khodn nguyén gig ting thém cia ti sin c6 dinh hu hinh, kkién, Céc chi phi phat sinh sau khi tai sin c6 dinh hin Khéu hao Khau hao duge tinh theo phyong phap dwong thang dya trén thai gian hitu dung woe tinh ctia ti san cé dinh hi hinh, Tho gian hitu dung wée tinh nbur sau = nha cia va vat kién trie 5~25 nam may mée va thiét bi 5—8nam * phuong tién vin chuyén 6-10 nam * dd dac va trang bj van phong, 4-7 nam = thi sn cé dink khée 3 nam Xfy dung co bin dé dang Xay dumg ca ban dé dang phan anh cdc khoan chi phi xay dymg va may méc chura durge hodn thinh hoc chua lip dit xong. Khang tinh khau hao cho xay dug co ban dé dang trong qué trinh xay dug. va lip dit. Chi phi tra truée dai han Chi phi dat tré rude Chi phé dat tra trude bao gdm tién thué dat tra trude va cdc chi phi phat sinh khdc lién quan dén viée bio dim cho vige sir dung dat thué. Cac chi phi nay duoc ghi nan vao bio cao ket qua hoat déng kinh doanh theo phuong phip dung thing dura trén thoi han ctia hop déng thué dat la 50 nam. Chi phi stia chita tén tai san e6 dink Chi phi sita chiia Ién thi sin c6 dinh bao gdm cde chi phi sira chita dinh ky’ phat sinh theo chu ky trong thoi gian sit dung tai san, Cac chi phi nay duige phan bd vao béo cdo két qua hoat ding kinh doanh theo phuong phap duong thing trong vong 2 nam. Cong cy vat dung cw Cong cu va dung cu bao g6m céc tai sin Cong ty nim giét dé sit dung trong qué trinh hoat déng kinh doanh binh thudng, v6i nguyén gid ciia moi tai sin thap hon 30 trigu VND va do 46 khong dui diéu ign ghi nhin 12 tai san c6 dinh theo quy dinh hign hanh. Nguyén gid cia cOng cy va dung cu durge phan bé theo phuong phap dung thing trong thai gian tir trén 2 nam dén 3 nam. 15 “wh 7 @ @ @ (ii) (k) Céng ty Cé phan Phat trién Hang hai : Thuyét minh béo céo tai chinh tong hyp cho nam két thie ngay 31 thang 12 nam 2017 (tiép theo) __ Miu B09-DN (Ban hanh theo Thang ne sé 200/2014/TT-BTC ngay 22/12/2014 ciia BO Tai chink) Phai tra ngwoi ban va phai tra khie Phai tra nguéi ban va phai tra khdc durge thé hién theo gid goc. Vén cé phiin Cé phiéu phé thong Cé phigu phé théng duge ghi nhén theo ménh gid, Chi phi phat sinh lién quan tryc tiép dén vige phi hanh cé phiéu, trt di anh husmg thué, duoc ghi gidm vao thang dur von cé phan. Mua Iai va phat hanh lai c6 phiéu phé thong (cé phiéu quis) Khi mua lai cé phiéu da duge hi nan 1a von cht sé hitu, gid tri khoan thanh toan bao gdm céc chi phi lign quan truc tiép, trir di thué, duroe ghi giém vao vén chu sé hou, Cé phigu di mua lai durge phin éu quy trong phan von cha sé hau. Khi c6 phigu quy durge ban ra sau d6 (phat hanh lai), vén ca cé phiéu phat hanh lai duge x4c dinh theo phuong phap binh quén gia quyén, Chénh léch ira gid tri khoan nhan duge va gid von cla c6 phiéu phat hinh lai duoc trinh bay trong thang dur von é phan Thué ‘Thué thu nhap doanh nghiép tinh trén loi nhuan hodc 16 cia nam bao gom thué thu nhép hign hanh va thué thu nhép hoan lai. Thué thu nhap doanh nghiép duet ghi nhdn trong bio céo két qui hoat dong, kinh doanb tng hop ngogi trir trudng hop 6 cae khodn thué thu nhdp lien quan dén cdc khodn mye duge ghi nhan thang vao vén chi sé hitu, thi khi d6 cic khoan thué thu nhap nay cding duge ghi nhan thing vio von chi so how ‘Thué thu nhép hign han 1a khodn thué dy kién phai nop dua trén thu nhdp chiu thué trong nam, str dung cic mite thue suat c6 higu Iye tai ngay két thiic ky ké todin nim, va cae khodn diéu chinh thué phai np lign quan dén nhimg nam true "Thué thu nh§p hodn lai durgc tinh theo phurong phap bang can déi ké todn cho cde chénh léch tamn thoi sitia gi tri ghi s6 cho muc dich béo céo thi chinh va gid tri sir dung cho muc dich tinh thué cia cée Khon myc ti sin va ng phai tra. Gid tri cua thué thu nhip hoan lai duge ghi nhiin dua trén céch thite dy kién thu hdi hoac thanh toan gid tri ghi s6 ciia céc khodin myc tai sin va ng phai tra stt dung cée te thué suat e6 higu luc hoe co ban 6 higu lye tai ngity két thie ky KE toan nam. ‘Tai san thué thu nhép hoan lai chi dugc ghi nhén trong pham vi chac chin c6 dit Igi nhuan tinh thue trong twong lai dé ti sn thué thu nhp nay c6 thé sir dung durge. Tai sin thué thu nhp hoan Iai duge ghi gidm trong pham vi khOng cdn chae chan Ia cde loi ich ve thué lién quan nay sé sit dung duge. (i) (iv) (m) (x) Céng ty CO phan Phat trién Hang hi ‘Thuyét minh béo céo tdi chinh tong hgp cho nim két thie ngay 31 thang 12 nim 2017 ép theo) __ Miu B 09-DN (Ban hanh theo Thong te sé 200/2014/1T-BTC gay 22/12/2014 ciia BO Tai chinh) Doanh thu va thu nh§p khic Doanh thu ban hang Doanh thu ban hang duge ghi nhén trong béo cdo két qua hoat déng kinh doanh ting hop khi phan lon ri ro va loi {ch gan lién v6i quyén sé hitu san phim hoe hang hod duge chuyén giao cho nguoi mua. Doanh thu khong duge ghi nhn néu nhur c6 nhimg yéu t6 khong chéc chan trong yéu lign quan ti kha ning thu hdi cde khosn phai thu hoge lién quan (61 kha nang hang bin bj tra lai. Doanh thu bin hang duge ghi nhan theo sé thudn sau khi da trir di so chiét khau gidm gid ghi trén héa don bén hang. Doanh thu cung cép dich vu Doanh thu cung cAp dich vu durge ghi nhin trong bio edo két qua hoat dng kinh doanh téng hop theo ty 1é phan trim hoan thanh cia giao dich, Ty Ié phan tram hoan thanh cng vige duge danh gid dyra trén khao sit cdc cOng vige da duoc thuc hign. Doanh thu khéng duge ghi nhén néu nhw 6 nhimg yéu t6 khéng chic chin trong yéu lién quan téi kha nding thu hoi céic khoan phai thu. Thu nhap tie tién lai ‘Thu nhép tir tién lai duoc ghi nhdn theo ty 18 tuong ding véi thi gian dya trén sé dir géc va I dung, suat ap Thu nhp tit cé tite ‘Thu nh§p tir c6 tie duge ghi nhin khi quyén nhiin c6 te duge xée lp. Cé tire nhn durge lién quan én giai dogn trade khi mua khoan du tu duoc ghi gidm vio gid tri ghi sO cia khodn dau tw, Cée khoan thanh tofin thué hoat dong (Cée khodn thanh ton thué hogt dng duge ghi nhfin trong béo cdo két qua hoat dng kinh doanh ting. hop theo phucmg phép dudng thing dya vio thoi han cia hop dng thué. Céc khoan hoa héng di thué due ghi nhén trong béo céo két qua hoat ding kinh doanh téng hop nhu la mot bd phén hop thanh cua ting chi phi thu. Lai trén cé phiéu Céng ty trinh bay Idi co ban trén c6 phiéu cho cdc ¢6 phiéu phé thdng, Lai co ban trén c6 phiéu duge tinh bing ciich lay lai hoge 16 thuge vé co déng pho théng cita Céng ty chia cho s6 Iueng c6 phiéu pho thong binh quin gia quyén Iw hah trong nam. Tai ngay 31 thing 12 nim 2017 va trong nam két thie cing ngay, Cong ty khong c6 6 phiéu phd th6ng tiém nang. Do vay viée trinh bay lai trén cé phiéu suy gidm khong dp dung. (o) ©) Céng ty Cé phin Phat trién Hang hai Thuyét minh bdo c4o ti chinh tong hgp cho nam két thie ngay 31 thdng 12 nam 2017 (tiép theo) Miu B 09- DN. (Ban hanh theo Thong te s6 200/2014/TT-BTC ngé@y 22/12/2014 ctia BG Tai chinh) Béo cdo bd phan ‘M6t bd phan 1a mOt hop phan cé thé xdc dinh ring biét cia Cong ty tham gia vao viée cung cdp cdc sin pham hoic dich vu ign quan (bé phan chia theo hoat dong kinh doanh), ho&e cung eép san phim hodc dich vu trong mdt méi trong kinh té cu thé (bo phan chia theo ving dia ly), moi b6 phn nay cchiu riiro va thu duge Igi fch khac biét vii cdc bO phn khdc, Cée ben ign quan Cée bén duge coi 1a bén lién quan ciia Céng ty néu mt bén c6 kha nding, truc tiép hode gidin tiép, kiém soat bén kia hoge gay anh huong ding ké ti bén kia trong vige ra cdc quyet dinh tai chinh va hoat

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