CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON BAO CAO TAI CHINH HOP NHAT | - CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2020CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON BAO CAO TAICHINH HOP NHAT : CHO NAM TAI CHINH KET THUG NGAY 31 THANG 12 NAM 2020 NOI DUNG Thang tin vé doanh nghiép Bao céo eda Ban Gidm é6c Bao cdo kiém tozn doc lap Bang can déi ké toan hop nhat (Mau s6 8 01 ~ DN/HN) Bao cao két qua hoat dong kinh doanh hop nhat (Mau sd 8 02 — DN/HN) Bao co uu chuyén tién té hop nhat (Mau s6 B03 ~ DN/HN) ‘Thuyét minh bao cao tai chinh hop nhét (Mau sé B 09 DNIHN) TRANG 10 12CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON THONG TIN VE DOANH NGHIEF Gidy ching nhan dang ky kinh doanh Giay ching nhan dang ky doanh nghiép Gidy ching nhan dang ky au tu HOI déng Quan tr} Ban Giam déc $6 0103018458 do BO Giao thong Van tai cép lan dau ngay 23. thang 7 naim 2007 $6 0102925309 do Sé Ké hoach va Bau tu Thanh phé Ha Néi cp lan dau ngay 23 thang 7 nam 2007 va Gidy ching nhan ang ky doanh nghiép thay doi gén nhat lan thir 28 ngay 6 thang 10 nam 2020. $6 2357762445 do Ban Quan ly Khu Cong nghe cao Thanh phd H6 Chi Minh cép lan du ngay 30 thang 12 nam 2016, 06 thoi han hoat déng [a 50 nam ké tir ngay olla Gidy ching nhan dang ky dau tu, Ba Nguyén Thanh Ha BA Nguyén Thi Phuong Thao ‘Ong Nguyén Thanh Hing ‘Ong Chu Viet Cuong Gng Luu Bie Khanh ‘Ong Dinh Viét Phuong ‘Ong Donal Josep Boylan Ba Nguyén Thi Phuong Thao ‘Ong Binh Viét Phuong Ong Luu Bie Khanh Ba HB Ngoc Yén Phuong Ong To Viet Thang ‘Ong Luong Thé Phuc ng Nguyén Bue Thinh Ong Nguyén Thanh Son Ba Nguyén Thi Thuy Binh ‘Ong Tran Hoai Nam Ong Nauyén Bir Tam Ong 58 Xuan Quang Cha tich Phé Chil tich Pho Cho tich ‘Thanh ven ‘Thanh vién ‘Thanh vien ‘Thanh vien Téng Giam dbo Phé Téng Gia déc Thuong trye kiém Giam doc Biéu hénh (tu ngay 1 thang 10 nam 2020) Giam déc Dibu hanh (Gén ngay 1 théng 10 nam 2020) Pho Téng Giam déc kim Giam déc Tai chinh Phd Téng Gidm adc Pho Téng Giam déc Phé Téng Giém déc Phé Téng Gidm déc Pho Téng Giém déc Pho Téng Giém déc Pho Téng Giam déc (6én ngay 1 thang 10 nam 2020) Phé Téng Giém décCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON THONG TIN VE DOANH NGHIEP (tiép theo) Ban Kiém soat Ngwi dai dign theo phap luat Try sO dang ky Céng ty kiém toan Ba Tian Duong Ngoc Thao Trwéng ban Ba Doan Thu Huong Thanh vién ng Pham Van B2u Thanh vin Ba Nguyén Thanh Ha Chi tich Ba Nguyén Thi Phuong Thao Téng Giam déc ‘Ong Dinh Viét Phuong Pho Téng Giam déc kiém Giam o6c giéu hanh (tir ngay 1 thang 10 nam 2020) Ong Luu Bure Khanh Giam déc diéu hanh (dén ngay 1 thang 10 nam 2020) 302/3 Kim Ma, Phuong Ngoc Khanh, Quan Ba Binh, Thanh phé Ha Noi, Viét Nam Céng ty TNHH PwC (Viet Nam)CONG TY GO PHAN HANG KHONG VIETJET VA CAC CONG TY CON TRACH NHIEM CUA BAN GIAM BOC B61 VO1BAO CAO TAI CHINH HOP NHAT Ban Giém déc cla Cong ty C5 phan Hang khong VieWJet |"Cong ty") chlu trach nhiem lap béo co tai chinh hop nhat ctia Céng ty va ce cdng ty con (go chung la "Tap doan’) thé nién trung thuc va hep Ij tinh hinh tai chinh hop nhat cla Tap doan tai ngay 31 thang 12 nam 2020, cing hw Két qua hoat dong kinh doanh hgp nha va tinh hinh luw chuyén ti8n #8 hop nhat ca nam tai chinh két tho vao naay néu trén, Trong viéc lap b20 céo tal chinh hop nhdt nay, Ban Giam bc duoc yau cu pha + chon wa eae chinh séch Ké toan ph hop va ap dung moi cach nh&t quan, «thy hién céc xét doan va ue tinh mét cach hop ly va than trong, va + [ap béo céo tai chinh hop nhét trén co sé Tap dodn hoat é6ng lién tuc tri khi gia dinh Tap oan noat dong lién tuc la Khong ph hop. Ban Glam dée etia Céng ty chiu tréch nhigm bao dim rang cdc 86 sch ké ton dling dn 68 duc thit lap va duy tri dé thé hién tinh hinh tai chinh hop nhat cla Tép dodn voi d6 chinh xac hop ly tal mol tho! diém va dé lam co's6 lép bao cao tai chinn hiop nha tuan thi theo ché dd ké toan duce trinh bay 6 Thuyét minn 2 cila bdo cao tai chinh hop nhat. Ban Giam déc cla Cong ty eting chiu rach nhiém déi vi viée bao v8 cdc tai san cila Tap doan va thyc hign cae bien phép hop ly 48 ngan ngva va phat hién céc gian ién hoe nh’ lan PHE CHUAN BAO CAO TAI CHINH HOP NHAT Theo aay, ching t6i phé chudn béo c&o tai chinh hop nhét dinh kém tt trang 6 dén trang 68, B40 cao ti chinh hop nhat nay phan anh trung thu va hgp ly tinh hinh tai chinh hyp nhat cla ‘Tap doan tai 31 thang 12 nam 2020, efing nhy két qua hoat dong kinh doanh hop nhat va tinh hinh luu chuy&n tidn t@ hop nhat cho nam tai chinh ket thie cling ngay néu trén phi hop voi cac Chuan muc Ké toan Viet Nam, Ché 46 Ké toan Doanh nghiép Viét Nam va céc quy dinh phap iy ‘06 Fén quan én viéc lap va trinh bay béo céo tai chinh hop nhat oo NgOVEn ry Fruomg thao Téng Giam déc ‘Thanh phd H Chi Minh, nude CHXHCN Viet Nam Noay 30 thang 4 nam 2021- pwe BAO CAO KIEMTOAN BOC LAP . . GUI CAC CO DONG CUA CONG TY CO PHAN HANG KHONG VIETJET Chung tdi da kiém toan bao cdo tai chinh hop nhat kem theo ctia Cong ty Cé phan Hang khong VietJet ("Céng ty’) va cac céng ty con (sau day goi chung Ia “Tap doan’) doc lap ngay 31 thang 12 nam 2020, va dugc Ban Giam déc cla Céng ty phe chuan ngay 30 thang 4 nam 2021, B4o co tai chinh hop nhat nay bao gdm: bang can d6i ké todn hop nhat tai ngay 31 thang 12 nam 2020, bao co két qua hoat déng kinh doanh hop nhat va bao cdo iuu chuyen tién te hop nhat ‘cho nam tai chinh két thic cung ngay néu trén, va thuyét minh bao cao tai chinh hop nhat bao gém cc chinh sach ké todn chti yéu tir trang 6 dén trang 68. iam déc. ‘Trach nhigm cla Ban Ban Gidm 66¢ cla Cong ty chiu tréch nhiém vé viéc lap va trinh bay trung thyc va hop Iy bao cao tai chinh hop nhat cia Tap dean theo cac Chuan myc Ké toan Viét Nam, Ché a6 Ké toan Deanh nghiép Viet Nam va céc quy dinh phap ly c6 lién quan aén viée lap va trinh bay bao cdo tai chigh hop nhat va chiu trach nhiém ve kiém soat ndi bo ma Ban Gidm déc xdc dinh I can thidt d& 44m bdo cho viée lap va trinh bay bao cdo tai chinh hop nhat khéng cé sai sét trong yéu do gian lan hoae nham lan. Trach nhiém cia Kiém toan Trach nhiém otia ching tdi ld dua ra y kién vé bao cao tai chinhhgp nhat nay dua trén két qua cudc kiém todn, Ching téi da thuc hién céng viéc kiém ton theo cac Chuan muc Kiém toan Viet Nam. Cac chudn myc nay yéu cau chting \4n thti chudin mre va cae quy dinh vé dao duce nghé nghiép va lap ké hoach va thyc hién cudc kiém toan dé dat dug sy dam bao hgp ly vé Vic ligu bao cao tai chinh hop nhat ciia Tap doan c6 cdn sai s6t trong yéu hay khéng Céng viéc kiém toan bao gdm thyc hién cdc thd tuc nhdm thu thap cac bang chang kiém toan va cac sé liéu va thuyét minh trén bo co tai chinh hop nhat. Cac thd tuc kim toan duoc la chon dya trén xét doan cla kiém toan vién, bao gdm danh gia ri ro cé sai sét trong yéu trong bao cao tai chinh hop nhat do gian lan ho&c nham Wn. Khi thuc hién danh gid cdc rili ro nay, kiém toén vién d& xem xét kiém soat néi bé cla Tap doan lién quan dén viéc lap va trinh bay bao céo tai chinh hop nhat trung thuc va hop ly nham thiét ké cdc thd tuc kiém toan phu hop voi tinh hinh thue te, tuy nhién khdng nham myc dich dua ra y kién vé hiéu qua clia kiém soat ndi b6 cila Tap doan. Céng viés kiém toan cing bao gdm vigc danh gid tinh thich hop cla cac chinh ‘sach ké toan duoc ap dung va tinh hop ly cla cdc wdc tinh ké toan cia Ban Giam déc cing nhu anh gid viéc trinh bay téng thé bao cao tai chinh hop nhat. Ching t8i tin tuwéng rang cac bang ching kiém toan ma ching t6i 4 thu th4p duo la dy di va thich hop dé lam co’ sé cho y kién kiém toan alia ching téi. (Cong ty TNHH Pw (Viét Nem) Lau 8 Saigon Tower, 29 Lé Dudn, Quan 1, TP. HOCH Minh, Viet Nam BT: +84 (026) 38230796, www.pwe.com/un_-k pwe Y kién cia Kiém toan vién Theo y kién cla orang 10i, bao cao tai chinh hgp nhat da phan énh trung thy va hop ly, tren cae khia canh trong yéu, tinh hinh tai chinh hop nhét cla Tap doan tai ngay 31 thang 12 nam 2020, cing nhu két qua hoat dong kinh deanh hgp nhat va tinh hinh lvu chuyén tién t@ hop nhat cia Tap doan cho nam tai chinh két thic cing ngay néu trén phi hop voi céc Chudn murc KE toan Viét Nam, Ché 46 Ké todn Doanh nghiép Viét Nam va cdc quy dinh phap ly co lién quan dén viéc lap va trinn bay bao cao tai chinh hop nhat. Vn dé can nhan manh Chting tdi luu y ngudi doc dén Thuyét minh 2.2 cia bao cao tai chinh hop nhat vé cac dién bién Gia dich COVID-18 da anh hudng ¢én tinh hinh hoat déng kinh doanh cia Tap doan. Gia dinh vé hoat dong Jién tuc cua Tap doan co ban phy thudc vao kha nang Tap doan tao ra di dong tién tu hoat déng kinh doanh van t3i hang khéng va cdc giai phap khac dé tai tro’ cho hoat dong kinh doanh cla Tap doan nhu trinh bay tai Thuyét minh 2.2. NhGng diéu kién nay clung véi sur nh hwéng cia cac quy dinh han ché di lal ca cac quéc gia va kha nang phuc hdi cla nhu cau 6i lal baing duréng hang khéng gira céc quéc gia cho thay sw tén tai cla yéu to khong chac chan 6 thé Anh hudng trong yéu dén kha nang hoat déng lién tuc cla Tap doan. Y kién kiém todn cia chting toi khong bi thay déi do van dé nay, Van a8 khac Bao cao tai chinh hop nhat cia Tap doan cho nam tai chinh két thule ngay 31 thang 12 nm 2019 48 dure mét céng ty kiém toan khac kim toan va dua ra y kién chap nh&n toan phan déi voi ‘bao céo tai chinh hop nhat dd vao ngay 30 thang 4 nam 2020. At va dai dign cho Céng ty TNHH PwC (Vigt Nam) Trigu Nguyén Duy 86 Gidy CN BKHN kiém toa 6 Gidy CN BKHN kiém toan: 0048-2018-006-1 3022-2019-006-1 Chir kj duge by quyén 6 higu bao cao kiém todn: HCM10859 TP. Hé Chi Minh, ngay 30 thang 4 nam 2021CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON . Mau s6 8 01 ~ DN/HN BANG CAN BO! KE TOAN HOP NHAT Tal ngay 31 thang 12 nam Ma Thuyét 2020 2019 sd TAISAN minh VND VND 100 TAI SAN NGAN HAN 25,382.758.751.524 —23.833.884.667.975 410. Tidn va cde khoan tong auong tidn 3 2.926.426.627.363 _5.364.049.804.580 v1 Ten 1,240.956.976.088 3.823.871 167 200 412 Cac knoan tong dvong ten 1685.488.651.277 —7.540.178.637.380 420 bau tu tai chinh ngin han {604.000.000.000 1.144.756.800.000 421 Chung khoan kinh doanh 4(@) 990.000.000.000 920.000.000.000 122 Du phéng gidm gia ching khoan kinh doanh Ata) (890.000.000.000) (555.000.000.000) 123 Dbutundm gitréén ngay daohan —4(b) 41000,000.000 709.756.800.000, 130 Cac khodn phai thu ngéin han 20.896.413.814.943 16.131 149.866.130 131 Phai tu ngén han cia khach hang § 8505 121.206.4290 7,814.90. 981.534 192 Tid tude chongudi ban nganhan 6 163.082.451.513 187.271 445.833 136 Phai thu naan han khac 7a) 12.138.228.158.001 8.328. 887 438.763 140 Hang t8n kho 712.093.262.127 747 898.679.837 441 Hang tén kho 8 712.093.262.127 747.898.679.837 450 Tai san ngin han khae 243.836.047.091 446.029.517.428 451 Chiphi tra tude ngén han 9a) 212.800.006.718 362.397 600.788 182 Thué Gia ty Gia tang ("GTGT) uo khéu tir 2.685,999.116 533.974.428 483 Thué va oc khodn khéc phai thu Nna nuse 11a) 28.363.981.257 63.197 879217 ac thuyét minh tu trang 12 dén trang 68 la mot phan cu thann bao cao tal chinh hop nhat nay.CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON BANG CAN BO! KE TOAN HOP NHAT (tigp theo} ma . Thuyét 86 TAISAN (tiép theo) ‘minh 200 TAISAN DAI HAN 210 Cac khoan phai thu dai han 215. Phai thu vé cho vay dai han 42 216 Phai thu di han knac 7(b) 220. Tai san 6 dinh 221 Taiséncé ginh how hinh 10(a) 222 Nouyén gid . 223° Gila tr) hau hao idy KB 227 Taiséned dinh vé hinh 40(0) 228 Nguyen gia 229 Gia try kha hao dy kB 240 Tai san dé dang dai han 242 Chiphl xy dung co ban dé dang 11 250 Dau tu tai chinh dai han 252 hu tr véo céng ty fn kat a) 253 Bau tw gop vénvaodon viknac —4(a) 255 Bau tr namgitrdén ngay daohan 4(b) 260 Tai san dai han khae 261 Chiphi tré truse dai han 9(b) 270 TONG TAISAN Mau sé B 01 ~ DN/HN Tai ngay 31 thang 12 nam 2020 2013 VND VND 19,814,061.480.237 25.024,869.140.536 12.969.528.319.817 15.594.389.684.300 499.159.644.000 1.200 982.168 000 12.470.368.675.817 14,393.407.516.300 850.496.391.339 1,304.424.116.769 849.424.049.665 1.302.137.079.158 4.123.823.896.200 1.686.544.748.056 (274.498.945.545) (386.407.658.898) 4.071.441 684 2.287.037.611 830.834.110.655 30.618.110.655 (298.762.668.971) (28.831.073.044) 804.241.395.933 1.318.401.449.979 804.241.995.933 1.918.401.443.978 198.244.065.926 215.973.206.218 442.270.859.708 60.000.000.000 149.417.024.400 149.417.024.400 6 556 181.818 6 556,181 818 4,991.551.307.222 _6.591.680.689.870 4.991.851.307.222 6.591 680,689,870 45.196.830.231.761 48.858,753.808.511 Cae thuyét minh ti trang 12 6&n trang 68 18 mot phan cu thénh bo cdo tal chinh hop nhét nyCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON Mau s6 B 01 — DN/HN BANG CAN BO! KE TOAN HOP NHAT (tiép theo) _____Taingiy 34 thing 42 nam ms Thuyét 2020 2018 sé NGUONVON mint ND nD 300 NOPHAITRA 30.218.431.246.643 33,955.921.978.480 310 Nenngén han 19.833,798.568,095 _19.169.599.308.127 311 Phaitré nguo’ ban ngdn hen 13 3.421,611923.374 ——_1,894.934.971.369 312 Nout mua ta tidn tarde agin han 14 772.002 367,930 1669,063.368.463 313 Thub va ede knedn phd nép Nha nsec 15(0) 299.546.908.739 469.262.981.764 314 Phaiiré nguoileo a¢ng 62.911.822.426 - 315 Chiphiphai ted nan han 6 867.910.965.757 1.145.218,966.220 318 Deanh thu chvathye hign nginhan = 47 867.654.506.914 3. 184.286.840.374 319 Phaitré ngén hen khéc 8 1.508 286971.640 1.619.834.618.924 320 Vay ng’nnan 19(a) —-*10.084.815.636.734 8. 161.089.248.187 321 Dy phéng phai tr ngdn han 20 1.864.157 374566 2.024.991 310.626 330 Ng dai han 10.384632.078.548 —14.786,322.672,323 337 hal tré dal hen kha 42376777401 70.758.364.580 338 Vay dai han 49(0) 1947040509866 3.681.872.522217 341 Thu thu nhip hodin fi pha te 2 67.824.775.148 394.444.999.870 342. Dy phéng pha rd dai han 20 8927.390.616.148 —_10,659.246.855.556 400 VON CHU S@ HOU 14978398985.118 —14.902.831.830.061 440° Vén chi 98 han 14978.998.985.118 14,802.831.830.061 411 Yén.g6p cia chi str hu 22,23 8416.113.340.000 —_5.416.113.940,000 41a - C6 phiéu phé thong c6 quyén biéu uy 5416113340000 5.416.113.240.000 442. Thang du'véneé phan 2 246 040.492.808 245.949.492.805 415 Gb phiéu uy 3 (2.347.121.3622) (2.347.121.362.620) 417 Chénh igen ty gia hoi doat 23 73.551.087.850, 64.819.738.693 42) Lginhuain sau thué (NST) chura phan phdi 23 11.580.250.587.130 11,620.669.436.512 421a—- LNST chva phén phi ly ké cita ac nim trie 1192009943012 7.713.896.242.629 421b LST cha pan phéi cua nm ney 168.591.180.827 3.806.761, 193.483 429° Lglich cb dng khing kiém soi 23 655.829,.944 2411.184.871 440 TONG NGUON VON zi 48.858,753.608.511 Hoang Manh Ha HO. ME Yén Phuong Binh Viet Phuong Ké toan trudng Pha Téng Gidm déckiam Pho Téng Giém dée Thudng true Glam dc Tai chinh kiém Giam déc Diéu hanh Naay 30 théng 4 nam 2021 (Gc thuyét minh tir trang 12 4én trang 68 18 mt phn edu thanh béo céo lai chinh hyp nh&t nay 8CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON _ Mau sé B 02 - DN/HN BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT sm ta chin kat thi gay 31 thang 12 nam ma Thayét 2020 a9 6 ‘minh VN no. 01 Doanh thu bin hing va cuns cép dich vu 18:220.292.008.526 50.602936.007:289 62 Ge hhodn gidm wis doanh the - 10 Doanh thuthuin v8 ban hing va cing chp dich vs 7 220.202.888.526 50.602.936,007.389, 41 Giévén hang bin va dich vy cung chp 28 ——_(19,692.224.387.027) (44.960.140.698.282) 20 (L8Y/lo% nhudn 96p vé ban hang va ccung c&p dich vy (1.411.928.468.501) 5622.795.309.107 21 Doanh thu hat dong ta ehinh 20 070.420.628.404 780.498.784.010 22 Chiphitaichinn 30 (419.415.605.269) (1.024.867.817.427) 23 - Tong dé: ChiphiBivey 30 (482.572 729,200) (981.417.652.390) 24 Phin iB rong corg iy wen kt (17.729.140.292) (1.307.088.630) 2 Chiphiban hang aT (764.076.040.738) (7.003.521 965.058) 28 © Chiphiquaniy doann nghiep 32 (a74.ga7.317.862) (436.854.189.800) 30 (LBYlgi nhudn thudn tir host aéng kkinh dosh (2.017.567.024.489) 3.047.640.488.131 31 Thu mgpnac 1.779.508,069.100 721:382.380.427 32 Ghiphikhac (6.431.019.058) (371.826.564) 40° Leinhugn khae 38 1,773.074.254.041 721.010.558.843 50 Téng (Vlei nhun ké todn trde thud (244.492.770.448) 4568.651.014.974, St Chi phi thué thu np doanh nghigp (TNDN") hign anh 34 (13.462,059.245) (741.648.874.040) 82 _Thunhapy(ehi phi) thué TNDN hoa lah 34,21 326.620.164.827 (19.887.013.840) 60 Loi nhugn sau thué THON 68565.338,134 3.807:348.427.098 Phan bd cho: si cbaongcuaco 98.591.150.827 3.806.761.193.483, G2 Gdaong khong Kem soat '583.933.611 70 Laicobantréncé phitu 280) 131 7.407 71 Lal suy glam trén e6 phibu a Hoang Manh Ha 1H8 Ngoc Yén Phuong ‘Binh Vit Phuong Ké toan trudng Pho Téng Giam déc Kiem Pho Téng Giam déc Thuong tre Gidm dic Tai chinh kiém Giam déc Bidu hanh Nady 30 thang 4 nim 2021 Cac thuyét minh tir trang 12 dén trang 68 t& mot phan cu thanh béo cdo tai chinh hop nhat nay. 8CONG TY CO PHAN HANG KHONG VIETJET VACAC CONG TYCON | Mau sé B 03 - DN/HN BAO CAO LUU CHUYEN TIEN TE HOP NHAT (Theo phyong phap gin tiép) Nam tai chinh két thie ngay 34 thang 12 ni ma Thuyét 2020 2018 so ‘minh ND ND LWU CHUYEN TIEN TU HOAT BONG KINH DOANH 01 (L6Yloi nhugn ké todn trude thud (244.402.770.448) 4.868.654.014.974 Bibu chinh cho cée khosin 02 -Khdu hao tal san cO dinh ("TSCE) 141.435.349.577 175.155.660.359 03 (Hoan nap ayy phongy/tricn ip ay phong (119581017 648) 1.288. 143.641.581 04 L8i(ii) chenh lech ty gid hei doi do anh gia Iai cdc khan mye tien té cb gc ngoai te 30.763613.923 (43.926.035.073) 05 Laity oat déng du tw (741.818.692.497) (1.164.057.170.670) 06 Chiphilai vay 452.572,729.500 251.417.052.590 08 (L6Vigi nhuan tt hoat dong kinh doanh truoe nhing thay aéi vén vu dong (481.120.787.593) _5.176.984.763.731 09 Tang cdc khodin phai thu (1.032:2091073 740) (7.450 149,825,284) 40 Gidmn/taing) hang tén Kho 35.805.417710 (278.169.374.262) 14 (Gidmy/tang cc Khoa phd tra (924.443.624.713) -2.298.995.278.929 12 Tang chiphitr tude (218.545.374.852) (870.059.270.460) 14 Tien vay 8 tra (452.836.309.700) (322.342.594.337) 35 Thue TNDN 48 nop (254507 886.710) (471.622.340.241) 20 Luu chuyén tién thudn ti hoat dong kinh doanh (9.207.987.439.598) _(2.026.963.361.914) LUU CHUYEN TIEN TU HOAT BONG BAU TU 24 Tién chi dé mua sm. xay dung TSCD vva cac tal san dai nan khac (263,759.95287) (2.504 037,639,233) 22 Tin thu tu thanh iy, rhuong ban TSCB ya ta sn dal han khac 397.277.400.289 23 Tiémchi cho vay, tin gli coky han - 24 Tien thu néi, cho vay ban jai céc céng (718.756.800.000) uno cla don vi kha 709.756 800,000 1.400,000,000 27 Tibn thu lai cho vay va c6 tie duge chia 320.815 685.506, 207.616.031.475 30 Luu chuyén tién thudn to host dng dau tw 1.143.089.940.508 ——_(3.100.578.407.758) (Cac thuyét minh tir trang 12 dn trang 68 la mat phn edu thanh bao edo tai chinh hop nhat ry, 10CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON Mau s6 6 03 ~ DN/HN BAO CAO LUU CHUYEN TIEN TE HOP NHAT (tiép theo) (Theo phurong phap gidn tiép) Nam tai chinh két thie ingay 34 thang 12 nd ma Thuyét 2020 7018 36 ‘minh VND VND LUU CHUYEN TIEN TU HOAT BONG TAI CHINH 32 Tién mua lai cd phigu quy = (2947.121.962.620) 33 Tien thu divay 17:804.330.775.879 _37.607.640.045.521 34 Tién chi tra ng géc vay ('8.173617.597.912) (31.317.610.606.550) 36 Tibn c6 te da rd = (543.112.133.500) 40 Luu chuyén tién thudn tir hogt dng ‘8i chinh (369.286.822.023) 3,399.796.942.861 50 Luu chuyén tién thudn trong nam (2.434.184.921.123) _(1.727.748.826.621) 60 Tién va tuong duang tién dau nam 3 5.364,049.804.580 7. 164.923.007.451 61 Anh hung. aia thay déi ty oi hdl oa quy dBi ngosi t@ (3.460.856.094) ——_(73.127.376.050) 70 Tiénvatvong duong ttn cudinam 3 2.926.425.627.363 _5.964,049.004.580 Hoang Manh Ha HO Ngoc Yén Phuong mg. Ké toan trudng Pho Téng Giam déckiém Phd Téng Giém déc Thuong tryc Giém déc Tai chink kiém Giam déc Biéu hanh Nady 30 thang 4 nam 2021 Cac thuyét minh tir trang 12 d8n trang 68 14 mét phan cu thanh bao cdo ti chinh hop nht nay. "CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON Mau s6 8 09 - DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT . CHO NAM TAI CHINH KET THUG NGAY 31 THANG 12 NAM 2020 4 BAC DIEM HOAT BONG CUA CONG TY Céne ty Cé phan Hang khong VielJet (*Céng ty") 18 mot céng ty cé phan dude than lap tai nuoc CHXHCN Viét Nam theo Gidy chung nhan dang ky doanh nghiép so 0102325389 do Sé Ké hoach va Dau tu Thanh ph Ha Ngi cép ngay 23 thang 7 nam 2007 va Gidy ching nhan dang ky doanh nghiép diéu chinh lan thir 28 nay 8 thang 10 nim 2020. Hoat déng chinh ciia Cong ty va cdc cOng ty con (api chung la “Tap doan’) 14 cung cp dich vy van chuyén hanh khach va van chuyén hang héa trén cdc tuyén duéng bay néi dia va quéc té, cac dich vy hé tre lién quan dén hang khong, mua ban tau bay va céc bo phan cia tau bay. ‘Chu ky san xuat kinh doanh thong thuong cla Tap doan la 12 thang. Tai ngéy 31 thang 12 nam 2020, Tap doan 06 7 céng ty con, 2 céng ty lién két va ue tinh bay nhu sau! Gidy ching rhén Noi thinhlép, TY Ie how ding hy doanh”— dangky hoat vty lp bibu quyét (4 Hogtaéng chinh —nghigp og, 30202018 eng ty con Congly Cbphin —-Cungeép dich vu vn. Sb ¢312758069 Viet Narn 0 8 VeetictAirGarga ——chuydn hang hoa va ngay 27 thang & Gaede rwhBtry nam 2084 Nan quan ete Air IVBNo,| inh doanh va cho $6 1825671 ngay 27 British Vigln 100 100 nites hue tau bay va ede thang Snam2cie Islands bo phan wu tay VefetArIVBNo. —Kinhdoann va cho Sb 1825613 ngay 27. Bxistish Virgin 100 00 Limited the tu bay thang Snam20ts —Isianos eget Singapore Kinh doann taubay Sb 201408849N Singapore 100 00 Pre. Lid gay 27 thang 3 nam 20v4 WeyetAreland inh doann va cho SB S4aB79 gay retard 100 00 No. 1 Limtes ‘hue tau bay thang 6 nam 20t6 ‘SkymeteLimted inh doanh va cho $5 3270"S gay 1S Cayran 100 100 ‘hue tau bay thang nam 2017 Islands (Cong ly TNHH Cung.cép dich wy Sb0316268285 gt Nam 100 Galaxy Pay ‘thar foan (thann gay 7 thang 7 oan tyctuyéa, | nam2020 in ti) Cong ty ign két ‘Thai VetetAr Joint Cuna cép dich vy van Sh 0105556200851 Thai Lan 9 8 Stock Co.L°) —‘chuyén hang fos va ngay 26 thang 6 hanhknach vi cae) nam 2013 dich ws lign quan Core ty Chaban Cungedp cdc dich $5 4201678638 Viet Nam 0 10 Nha gaQuécté ww hB Yotrvctiép gay 5 thang 2 Cement (*) ‘cho ngirh vn nam 2016 ‘chuyan hang Fhéng 2 *CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 4 24 22 Mau sé B09 — DN/HN BAC DIEM HOAT DONG CUA CONG TY (tiép theo) (*) COng ty co anh hudng dang ké dé: voi cac cong ty nay do Cong ty co quyén bd nhiém thanh vién trong Héi déng Quan tri ciia cae cng ty nay Tai ngay 31 thang 12 nam 2020, Tap coan co 5.504 nhan vien (tai ngay 31 thang 12 ram 2019: 5 092 nhan vien) CAC CHINH SACH KE TOAN CHU YEU Co's cla vige Idp béo cao tai chinh hop nhat Bao co tai chinh hop nhat 8 duoc lap thea cc Chuan myc Ké toan Viét Nam, Ché 46 Ké toan Doanh nghiép Viét Nam va cac quy dinh phap ly o6 lién quan dén viéc lap va tinh bay pao cao tal chinh hop nhat. Bao o2o tal chinh hop nhét duos lap theo nguyén tée gia géc, ngoai triv cae khodn dau tu vao cdng ty én kat va hop nhatkinh doanh nhu duge trinh bay tai Thuyét minh 2.6, Bao cdo tai chinh hop nhét kém theo khéng nhdm mule dich trinh bay tinh inh tai chinh hop nhat, két qué kinh doanh hgp nhat va tinh hinh lwu chuyén tién t& hop nhat theo cac Aguyén tc va thong 16 ké ton thuong duoc chp nhan @ cac nudc va cac thé ché khac ngoai nuée Viet Nam. Cac nguyén tac va théng 8 ké toan st dung tai nude Vist Nam cé thé khac véi cdc nguyén tac va théng lé ké tod tai cac nuac va cac thé ché khdc, Banh gid va gia dinh hoat dng lin tye ‘Sy lan (Ong ca dich COVID-19 ké tir déu nam 2020 da va dang tac dong dén nén kinh té thé gidi, bao gdm cd nganh hang khdng Bac bist, cdc dot bling phat dich COVID-19 tai Viet Nam trong nim 2020 cing nhur trong dau nam 2021 4 gy ra nhiéu kho khan va thach thre 61 voi cac doanh nghiép, trong do c6 Tap doan. Cac quy dinh vé han ché di lai va kiém sodt bién gidi duge thuc hign & Viet Nam va cac quéc gia kha trén thé gidi dain dén nhu cau di fai bang du@ng hang khéng giém dang ké, tir d6 nh huéng dén hoat d6ng kinh doanh va déng t&n ctia Tap doan. Theo d6, Tap doan d& bao cdo Khon IS gop tir hoat dong kinh doanh hang khéng la 1.412 tj Bdng cho nam tai chinh két thuc ngay 31 thang 12 nam 2020. Cac diéu kién nay cho thay su ton tai ctia yéu 6 khéng che chan trong yéu c6 thé anh hudng dén kha nang hoat déng lién tuc oda Tap doan 19CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 22 Mau sé B 09 — DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) anh gia vé gia dinh hoat dong lien tuc (tiép theo) ‘561 mat v6i dal dich COVID-19, Tép doan d& the hign mét sé gidi phap trong didu hanh hogt déng san xuat kinh doanh dé vuet qua giai doan khé khan hién tal. Song song véi do, Tap Goan tiép tuc tim kiém su hé tro tu’ céc nh cung cap va dol tac kinh doanh dé lai quyét cdc van dé va dong tien. Tham vao 46, Tap doan cing tich cuc trién khai cc idl phap sau: ()— Syrphuc hdi sau dai dich COVID-19: ‘Tw thang 5 nm 2020, Chinh phi Viet Nam da g6 b8 quy dinh vé han ché ai la {rong nude va ctng ty dé Tép doan da dan khoi phuc lai hoat dong kinh doanh. Tap doan d3 cé nhiing bude phat trién tich cue trong hot déng kinh doanh khi xu huéng dat ch cla hanh khach, tAn sudt chuyén bay va hé s6 str dung ghé dang dan éuge edi thign. Trong théng 7 n&m 2020 va thang 1 nam 2021, dich COVID-19 bung phat fan luot tal mot sO tinh mién Trung va mien Bac cla Viet Nam da mat lan nia anh hudng dén kha nang tao ra dong tién hoat déng cia cc hang hang khéng néi chung va Tap doan nei riéng, Tuy nhién, voi nhong tin higu lac quan vé vige phé chuan va tién trinn tiém vac xin phéng COVID-18 cia cac quéc gia trén thé goi va 6 Viet Nam, nganh hang khong dang dan cé tinhiéu phuc hdi va dy kién s8 quay vé misc binh thuéng vao cudi nam 2021 Bén canh su hé tre cla Chinh phd Viet Nam nh vic ban hanh Nghj dinh sé 41/2020/ND-CP naay 8 thang 4 nam 2020 v8 viéc gia han thoi han nop cac loal thud, Uy ban Thudng vu Quéc héi ban hanh Nohi quyét s6 979/2020/UBTVCH14 vé vige gidm thué bao vé méi tryvéng tir 3.000 déngllit xuéng cén 2.100 ddngllit ap dung tu ngay 1 thang 8 nam 2020 dén 31 thang 12 nam 2020, Nghi quyet so 'B4/NQ-CP ve viée chi philha ct canh duoc giém 60% tu thang 3 dén thang 9 indim 2020, Tap doan da va dang tich oye thyc hién mat 56 gigi php khac nhim ting pho va gidm thiéu tdi da cdc téc dong ty ben ngoai, bao gém nhung khong gi6i han, ‘+ phat trién cécsan phdm va dich vu SkyBoss, dich vu phy tro’ va thé bay Power Pass, md’ réng va phat trifn dich vu kinh doanh van chuyén hang hoa; trién khai cc giai phap tai chinh, thyong mai tai chinh tau bay; thyc hién cdc bién phap kiém soat téi wu chi phi hoat déng; vé khal truong them cac dudng bay noi dia moi, (i) Nguén vén host déng Mot s6 naan hang da hd tro’ tai chinh thong que viee kéo dai thé’ gian dao han ac khoan cho vay. Béng thé’, Tap doan dang trong qué trinh dam phan voi cao én cho vay khae dé oidm [si sudt vay cling nhw gia han thoi gian déo han cae kkhoan vay theo tinh than cia Théng tur s6 01/2020/TT-NHNN ngay 13 thang 3 nam 2620 do Ngan hang Nha nude Viét Nam ban hanh dé gitip Tap doan tang curdng kha nang thanh khoan. Tap dean cing dang gia han cac hop déng han muc tinh dung véi céc bén cho vay va dam phén véi céc nha dau tu dé phat hanh tral phiéu trong nam 2021 Ngoai ra, theo Nghi quySt Héi ding Quan tri s6 10-21/VJC-HDQT-NQ ngay 5 thang 3. n&m 2021, Céng ty 48 hoan tAt ban 17.772.740 cé phiéu quy trong thang 4nam 2021 nham cai thien ngudn tién mat cling nhu tang cudng kha nang thanh khoan. 14 warCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2 22 23 24 Mau sé B 09 ~ DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) ‘Banh gia vé gia dinh hoat dong lién tuc (tiép theo) (ii), Quanity vin lau 66g Tap doan da thanh céng trong viée dam phan vdi cae ngan hang va mét sé bén ‘cho thué tau bay vé nguon tai chinh dé co céu lai khoan chi phi thué va thoi gian thanh toan ti6n thué hoat déng tau bay, va hién tai Tap doan dang tiép tuc thuone lugng véi cae bén cho thud tau bay cén lai vé cdc diéu khodn trad mét phan tién thué cting nhu gia han thoi han thanh toan trong mot khoain thoi gian dai han hon cho dn khi nganh hang khdng phuc héi Ngoai ra, Tap doan da thyc hign danh gia toan dién vé higu qua hoat dong cia Tap doan va thuc hién cac bién phap tiét kiém chi phi bao gdm: dam phan v6i cc nha cung cap dé gidm cae chi phi ich vu san bay, cdc chi phi KT thuat va cac chi phi dich vu kha. Tw cae yu t6 néu trén, HOi déng Quan tri va Ban Giam déc cho ring Tap doan ob ai nguén v6n wu déng cho hoat dng kinh doanh clla Tp doan va kha nang dap cing cac nghia vu dén han ca Tap doan trong 12 thang to’ ke tlr nay bao cdo tai chinh hop nhat nay. Theo dé, bdo cdo tai chinh hgp nhat clia Tép doan cho nam tai chinh kat thio ngdy 31 thang 12 nam 2020 duge lap tren co sé Tap doan hoat dong lién tuc. Nam tai chinh Nam tai chinh eda Tép doan bat dau tir ngay 1 thang 1 dén ngay 31 thang 12 Bon vitién t@ si dung trong ké toan Don vi tidn té éuve Tap dean str dung trong ké todn va trinh bay trén bao cdo tai chinh gp nhat lé Bdng Viet Nam ("VND" hoae “Bdng’). Don vj tién te sty dung trong ké toan cia Tap doan duge xac dinh dye vao don vjtién t chil yéu sir dung trong cae giao dich ban hang, cung cap dich vu, ¢¢ anh hung Ién dén gid ban hang héa, cung cp dich vu, don vi ten t@ dung a8 niem yét gia ban va nhan thanh toan; don vi tien té st dung chi, yéu trong viée mua hang héa, dich vu; c6 anh hudng lon dén chi phi nhan cdng, nguyén vat ligu, va céc chi phi kinh doanh khde, va théng thuéng ding dé thanh toan cho cac chi pnido Ngoai ra, Tap doan cdn sir dung don vi tién té trong ké toan dé huy dong céc ngudn luc ‘ai chinn (nh phat hanh 6 phiéu, trai phiéu) va thyong xuyen thu duoc don vi tién te nay tiv cc hoat déng kinh doanh va tich tro lai 45CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.4 26 Mau sé B 09 — DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) ‘Bon vi tién té sir dung trong ké toan (tiép theo) Khi hgp nhat bao cao tai chinh, néu bao cao taj chinh cla c&c o6ng ty con duge lap ban dong tién khac voi ding tién trén bao cao tai chinh cUa Cong ty, Cong ty phai chuyén adi bao cdo tdi chinh cia cdc e6ng ty con sang déng tién bo cao cla Céng ty theo nguyén tac sau + Tai sdn vé ng phai tr doc quy 64i theo ty gid giao dich thure t8 cudi nam: ¢ LINST/((6 Idy ké) chva phan phéi phat sinh sau ngay mua cong ty con dug quy déi bang cach tinh toan theo ec khodn muc doanh thu, chi phi clia B4o cao két qua hoat déng kinh doanh * — Cé tire, iol nhuan da tra duoc quy déi theo ty gia giao dich thye té tai naay tra cé tures * — Caéckhoan myc thudc Bao cao két qua hoat dong kinh doenh va Bao cao lvu chuyén tién t8 duoc quy d6i theo ty gia binh quan do ty gia binh quan cilia nam bao cao xp xi tY gia giao dich thuc t6 tai thoi diém phat sinh giao dich (chénh léch khdng qué 2%); va * Chénh léch ty gid h6i dodi phat sinh khi chuyén déi b4o cao tai chinh cia c6ng ty con dug phan anh iy ké trong phan vén chi s8 hiu cia bang can déiké toan hop. nhat. Phan chénh iéch t) gid Ndi doa phan bé cho Céng ty duge trinn bay tai cht tiéu "Chanh léch 4) gid h6i doai”. Phan chénh iéch ty gid héi doai phan bd cho cé 6ng khdng kiém seat duge trinh bay trong chi tiéu "Lo’ ich ¢8 dong khéng kiém soat’, Chénh iech ty gia hdt doai phat sinh lién quan dén vige quy d6i Khoa loi thé thuong mai chura phan bé hat cudi nam durgc tinh toan bd cho Cng ty Cac loai ty gia hdi doai dp dyng trong ké toan Cae nghigp vu phat sinh bang ngoaité duoc quy déi theo mot tY gia la ty gid xp xf voi ty) gié mua ban chuyén khodn trung binh cia ngén hang thuong mai noi Tap doan thong xuyen co giao dich. Tap doan dam bao ty gia xap xi cO chenh lech khong vuot qua +/- 1% 80 véi ty gia mua ban chuyén khodin trung binh va khéng lam anh huding trong yéu én tinh hinh tai chinh va két qua hoat dong san xudt kinh doanh cla ky ké todin, TY gia ‘mua ban chuyén khoan trung binh durge xac dinh hang thang trén co’ s6 trung binh cong gitta ty gia mua va ty gia ban chuyén khoan hang ngay cla ngan hang thuong mai ‘Chénh Iéch t7 gi phat sinh tir vec quy déi nay dug ghi nhén [a thu nhap hoac chi phi ‘trong bao cao két qua hoat dong kinh doanh hop nhat. ‘Tai san va ng phai tra bang tién 8 c6 géc ngoei té tal ngay cilia bang cén déi ké toan hop nnat lan lwot du¢c quy ddi theo ty gia chuyén khoan cla ngan hang thong mai noi Tap doan thurdng xuy8n cé giao dich ap dung tai ngay bang can doi ké toan hop nhat. TY gia chuyén khodn nay la ty gla mue ban chuyén khoan trung binh cia ngan hang thong mai. Chenh lech ty gia phat sinh ta viec quy d6i nay durgc ghi nhan la thu nhap hoa chi phi trong bao cao ket qua hoat dng kinh doanh hop nhat 6CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.6 Mau sé B09 ~ DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Co’ s& hop nhat bao cao tai chinh Cong ty con Céng ty con la nhGing doanh nghiép ma Tap éoan ob quyén chi phéi céc chinh s&ch tai chinh va hoat d6ng cia doanh nghiép nham thu duoc igi ich kinh té tu cac hoat dong cia doanh nghiép 46, thuéng di kem Ia viée ném git’ hon mét niva quydn biéu quyét. Sy tén tai va tinh hvu higu cUa quyén biéu quyét tiém tang dang dug thuc thi hoac duge chuyén ddi sé duge xem xét khi danh ga liu Tap doan co quyén kiém soat doanh nghiép hay khéng. Céng ty con dugc hop nhat toan bé ke ti ngay quyén kiém soat 42 chuyén giao cho Tap doan, Viéc hop nhat cham dirt ké ttr Ic quyén kiém soat khdng con. Phuong phap ké toan mua duoc Tap doan stv dung dé hach toan viéc mua céng ty con. ‘Chi phi mua duge ghi nhén theo gia tr hop ly cia cac tai san dem trao déi, céng cu vén dug phat hann va cac knoan no’ phai tra da phat sinh hoac da thiva nhan tai naay dién ra viée trao di, céng voi cc chi phi lién quan tryc tiép dén viéc mua. Cac tai san xac dinh dugc, ng phai tra va nhOng khoén ng tiém tang da duge thira nhan khi hop nhat kinh doanh dugc xacdinh trvoc net theo gid tri hop ly tal ngay mua khong ké dén loi ich cia cd déng khéng kiém soat. Khoan wet tr6i gidva chi phi mua so voi phan so hou cla bén mua trong gid tr tai sn thuan duge xem la loi thé thuong mai. Néu phan so hau ben mua trong ga tr) hop ly tal san thuan 16 hon chi phi mua, phan chénh lech duoc ghi nhan ngay vao bao cao két qua hoat déng kinh doanh hop nhit. Giao dich, c6ng ng’ va cac Khoan Ii, cdc khodn 8 chua the hién phat sinh git cdc cong ty trong cing Tap doain duro loai tree khi hop nat. ‘Tap Goan khong cé nghiép vu hop nhat kinh doanh qua nhiéu giai doan. Chinh sach ké toan cilia céng ty con cfing thay d6i néu can thiét a8 dam bao su’nhét quan voi chinh sch ké toan dang duoc Tap doan ap dung. Bao cao tai chinh ota céc cong ty trong Tap doan sir dung a8 hyp nhat phai duge lap cho cling mot ky ké toan. Néu ngay két thuic ky ké todn khac nhau, thoi gian chénh léch khéng vuot qua 3 thang. Bao cdo tai chinh su dung dé hop nhat phdi duge diéu chinh cho anh hudng cia nhdng giao dich va sy kién quan trong xay ra gia ngay két thc ky ké toan cilia cdc oéng ty va ngay két thuic kj ké toan cila Tap doan, D6 dai cia ky bao cao va sy khac nhau vé théi diém lap bao cdo tai chinh phi duc théng nhat qua cae nam 7CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 268 Mau s6 B 09 - DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Co sé hop nhat bao céo tai chinh (tiép theo) Nghiép vu va loi ich ctta cé dong khong kiém soat Tp doan ép dung chinh sach cho cac nghiép vy déi voi cb déng khong kiém soat giéng nhu nghiép vu vei cac bén khéng thude Tap don. Loi ich oS déng khéng kiém soat dugc xdc dinh theo ty 16 phan sé hiu cla cé dong knéng kiém soat trong tai sn thuan cia don vi bi mua Iai tai noay mua. \Viée thai vén eda nhimg gizo dich lam thay ddi ty 1 so hdu cla Tap doan trong cong ty ‘con ma knéng d&n dén mat quyén kiém soat duoc ké toan tuong ty nhu' cdc giao dich vn chi s@hiu, Chénh léch giiva gid tr thay doi phan s6 hu cia Tap doan trong tai san thuan ila dng ty con va s6 chi hoac thu tt: viec thoai vén tai cong ty con duge ghi nhan vao loi nhuan sau thué chva phan phéi thudc von chi so hou. Nhéng giao dich lam thay ddi ty ié so hu cua Tap doan trong odng ty con dan dén viée mat quyén kiém soat dél voi cOng ty con, thi chénh iéch gia gid tri thay d6i phan so hiru clia Tap doan trong tai sén thuan cia céng ty con va sé chi hod thu tt viée thos vén tal ‘cong ty con duge ghi nhan vao Béo cao két qua hoat dong kinh doanh hop nhat. Phan 0 hu cin lai trong cong ty nay sé duoc hach toan nhy mét khodin dau tu tai chinh théng thuéng hodc ké toan theo phuong phap vén chi sé hiru ké tir khi cdng ty me khéng dn nam quyén kiém soat oéng ty con, Céng ty lién kat Cong ty lién két la tt od cc cng ty trong d6 Tap doan ob anh huéng dang ké. nhung khéng phai kiém soat, thong dug thé hién théng qua viée nam gitr tu 20% dén 50%. quyén biéu quyét & cOng ty dé. Cac khodn dau tu vao céc cong ty lien két dug hach toan theo phyong phap vén chi sé hivu va duro ghi han ban dau theo gia gdc. Khoan dau tu ola Tap doan vao céng ty lién két bao gém loi thé thong mai phat sinh khi dau tu, tro di nhdng khoan giam gia tal sn [by ké, Loi nhuan elia Tép doan dug chia sau khi dau tu: vao cac céng ty lién két sé durye ghi nhan vao bao cao két qué hoat dong kinh doann hop nhat, Cac khoan thay ddl ly ké sau khi dau tu vao cdc céng ty lién két dug diéu chinh vdo gid tri ghi sé ctia khoan dau tu. Khi phan (6 trong lién ket bang hoac vugt qua Igi ich cla Tap doan trong cac cing ty lién két, Tap doan s6 khong ghi nhgn khodn 15 vuot G6 try khi da phat sinh nghia vy Noac da thanh toan hé cho cdc cOng ty lién ket Cac chinh sach ké toan cla cae ben lien két duoc thay d6i khi cn thiét dé dam bao su nhat quan véi chinh sach ké toan ma Tap doan ap dung (Cac khodin Jai hay 16 chua thuc hién tl: cc giao dich noi bo gira Tap dozn voi cac ben. lign kétsé durgc loai tr toi mérc turong ting véi phan lol ich ctia Tap don trong cac bén lién két theo quy dinh ké toan hién hanh. 18CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.8 29 2.10 Mau s6 8 09 — DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Tién va cc khoan tuong duong tién Tién va cdc khogn tuong duong tién bao gém tién mat tal qui, tién giri ngén hang, tién dang chuyén, tn giti khong ky han va cc khoan dau tu ngan han khac cd thoi han do than ban dau knéng qua ba thang (Cac khoan phaithu Cc khoan phai thu thé hién gia tri ghi s6 cla cdc khodin phai thu khach hang gém cae. Khoa phai thu mang tinh chat thuong mai phat sinh ti giao dich ban hang hoa, cung 4p dich vy, va cac khodn phai thy khéc khong 06 tinh thuong mai, khOng lign quan dén giao dich ban hang hoa va cung cap dich vu. Dur phéng cac khoan phai thu kho dai duoc. lap cho tirng khean phai thu can ctr vao thé gian qua han tra ng géc theo cam két ng ban dau (khéng tinh dén viée gia han no gitra cae bén), ho&c can cir vao mirc tén that due an 6 thé xay ra. Cac khoan phai thu dug xae dinh la khong thé thu hdi sé duge: xda ‘Cac khodn phai thu duos phan loai ngn han va dai han trén bang cén ddi ké toan hyp nnat can cu’ theo ky han con lal cla cac khodn phai thu tai ngay cia bang can déi ké toan hop nhat t6i ngay dén han thu héi ‘Quy bao duéng tau bay thué ‘Theo cac diéu khodn cia hop déng thué hoat déng tau bay, Tap doan cé nghia vu vé mat phap ly va nghfa vy theo hop déng di voi hoat déng bao dung ve sira chira tau bay trong sudt thdi gian thué va phai dong gop vao quy bao du@ng tau bay cho bén cho thue tau bay. Quy béo dyéng tau bay duoc ahi nhan la phai thu khac khi khong cb su’ khéng che chan trong yu vé kha ning nhan duoc khoan hoan tré ti: ben cho thué tau bay. Khodn déng gop vao quy bao dung tau bay duos tinh toan diva trén higu suat hoat dong, nhu' s6 gid bay hoac sé !&n cét ha canh, va phai hoan tra theo hop déng cho Tap ‘doan khi Tap doan hoan thanh cac hoat déng bao du@ng bat budc cho tau bay thué bao gém thay the cac bd phan cé thoi gian sv dung toi han, phuc hai higu suat déng co, kiém tra céu tric chinh ca khung tau bay, dai tu bd phan ha canh va siva chia len thiét bi cung cap nang Ivong phy tro (APU). Phan con jai cia quy bdo duong tau bay, néu co, ‘sau kni két thuic thei han thué sé thude quyén s6 hd ctia ben cho thus tau bay Quy bdo dung tau bay thué duge phan logi ngan han vé dai han trén bang can déi ké toan hgp nhét can cy vao thoi gian we tinh Tap doan 6 thé thu hi cac khoan chi phi bao during va stva chiia tau bay tei ngay cia bang can déi ké toan hop nhat Hang tbn kho Hang tén kho duge thé hién theo gia thap hon gira gia géc va gia trj thudn cé thé thyc hién dug’. Gia gdc duge xc dinh trén co sé binh quan gia quyén déi voi hang héa, va trén co'sé thyc té dich danh doi voi cong cy, dung vu va bao gém tat ca cac chi phi mua va cc chi phi khac 05 duoc hang t6n kho 6 dia diém va trang thai hién tai. Gia trj thuan (8 thé thy hién duoc lé gid ban ue tinh cia hang tén kho trong néim kinh doanh binh thudng trir chi phi uc tinh cn thiét cho viee tiéu thu. Tap doan p dung phirong phap ké Khai thuéng xuyén 4 hach toan hang thn kho Dy phdng dugc lap cho hang tn kno bj iSi thoi, cham vu chuyén va bi héng. Chenh lech gltra khoan dy phong phai 2p 6 cudi ky ké togn nay_va Khoan cur phéng da lap & cudi ky ké toan tree due ghi nhan taing hoae gidm gia vin hang ban trong ky, 19CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 21 (a) (b) Mau sé B09 - ON/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) ‘Bau tu taichinh ‘Ching khoén kinh doanh Ching khoan kinh deanh 1a ching khodn do Tap doan nm git’ cho muedich kinh doanh va duoc ném gid’ chi yéu cho muc dich mua ban dé kiém Ic. Ching khodn kinh doanh dug ghi nhan ban dau theo gid g6c bao gém gid mua va cdc chi phi lién quan tryc tiép dén viéc mua cheng khoan kinh doanh. Sau do, Ban Giam,déc thye hién viée 12 sot d6i v6i tat ca cc khodn dau tu dé ghi nhan dur phéng vao cubi ky ké toan. Dy phong gidm gia dau tu ching khoén kinh doanh duge lap khi gia géc cao hon gia ty thi truéng cla cac khoan chung khoan kinh doanh nay, Chénh {éch gia khoan du phéng lap 6 cudi ky ké toan nay va khoan diy phéng da lap & cudi ky ké toan trade uve ghi nhén tang hodc gidm chi phi ti chinh trong ky, Khoan dy phéng éuge hoan hap khong vot qua gié tri ghi s6 ban dau, Thdi diém ghi nhan chisng khoan kinh doanh la thai diém Tap doan c6 quyén sé hou, cy thé niu sau: + Chung khoan niém yét duge ghi nhan tai thei diém khop lenh; va © Chting khoan chua niém yét duoc ghi nhan tai thoi diém chinh thive 66 quyén shou theo quy dinh ciia phap luat. Lai hod |6 ti viée thanh ly, nhurong ban chirng Khoa kinh doanh duoc hach toan vao bio cdo két qua hoat déng kinh doanh hop nhat. Gia vin duge xéc dinh theo phuong phép nhap trdc xuat tude, Bau tu nam git? dén ngay dao han Cac khodin dau tu nam gi dén ngay dao han la cdc khoan dau ty ma Tap doan c6 ydinh va 06 kha nang gid dén ngay dao han, (Cac khodn dau tu ném gith dén ngay dao han bao gém céc khodn tién giti ngén hang c6 ky han, trai phiéu va hop ding hgp tac dau tu. Cac khodn dau tur nay ban dau dugs ghi nhan theo gi géc. Sau do, Ban Giam déc thu hién viéc ra soat ddl vai tat ca cdc khoan au tu’ dé ghi nhan dy phong vao cudi ky ké toan. ‘Dy phéng gidm gia dau tu nam gicr dén ngay dao han duge lap trén co sé’ c bang chung hac chan cho thay mét phan hoc tan bé khodn dau tu cé thé khéng thu hdi duoc. ‘Chénh iéch gitia khodin dy phéng lap & cudi ky ké toan nay va khodn du phong da lap & cuéi ky ké toan tru@c duoc ghi nhen tang hoac gdm chi phi tai chinh trong ky, Khoan du hong duoc hoan nhap khéng vuot qua gia tri ghi s6 ban déu Cac khoan dau tw ndm gid dén ngay dao han duge phan loai ngan han va dai han trén bang can déi ké toan hop nhat can ctr theo ky han cén lai ctia cdc khoan dau tu’ nam git dén ngay dao han tai ngéy cia bang can déi ké ton hop nhat dén ngay dao han. 20CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.11 (c) 2.42 Mau s6 B 09 ~ ON/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) ‘Dau tu tai chinh (tiép theo) ‘Bau tu gép vén vao don vj khac Dau tu gop vén véo don vj khde [a cde khoan dau tu’ vao céng cy vén cia don vi Khao: nhung khong co quyén kiém soat hoge dong kiém soai, khong cd anh hudng dang ké d6i voi bén duoc dau tu. Cac khodn du ty nay duoc ghi nhan ban dau theo gia géc. Sau 66, Ban Gidm déctthyc hién viée ra seat déi véi tét ca cdc khodn dau tu 48 ghi nhan dy phong vao cudi ky ké toan. Dy phéng gidm gia dau tw gop von vao don vj khéc duge lép vao cudi ky ké toan khi co ‘su gidm gia tri cla cac khodn déu tu. Ddi voi khodn dau tu’ vao cé phidu niém yét hoae gia tri hop ly khoan dau tw duoc xéc dinh tin c€y ma Tp doan nam git fau dai, dur phong duc lap khi gia géc cao hon gid tri thi trvong. Bi voi cdc khodn dau tu khac, dyr phong giam ga dau ty du¢c lap khi Tap doan nhan dau tw bi 1, ngoal trey khodn 16 ma Ban Gidm dbo da dyy doan tir khi dau tu. Chénh téch gid khoan dy phong /@p & cubi ky ké toan nay va Khoan dy phong da ap & ‘cud ky ké toan truée duro ghi nhéan tang hoac gidm chi phi tai chinh trong ky. Khodn dv phong duos hoan nhap khong vurot qué gid tri ghi sé ban dau. Cho vay ‘Cho vay |a cac knoan cho vay voi myc dich thu Iai hang ky theo khé u@e giv’a cac ben rnhung khéng éur¢e giao dich mua, ban trén thi turéng nhu chirng khoan. Cho vay dugc ghi nhan ban dav theo gid géc, Sau do, Ban Gidm déc thu hién vic ra ‘soét déi vi tt cd céc khodn con chur thu dé ghi nhan dy: phéng céc khoan cho vay kho Bi vao cudi ky ké ton. Dur phéng cc khodn cho vay khé é6i duro lép cho ting khoain no vay can ci’ vao thoi gian qua han trd no’ géc theo cam két ng ban dau (khong tinh én viée gia han no gitra céc bén), hodc en ctr vao mic tén that dy kién od thé xéy ra Chénh léch gitra khoan dy phéng lép 8 cudi ky ké todn nay va khodn dy hong di lap ‘cuéi ky ké toan trvoc durgc ghi nhan tang hoac giém chi phi tai chinh trong ky. Khoan du phéng dvoc hoan nhap khéng vuet qua ga tri ghi sé ban du: Cho vay duoc phan loai ngan han va dai han trén bang can déi ké toan hop nhat can clr theo ky han cén lai cia cdc khoan cho vay tai ngay ciia bang cAn déi ké todn hop nhat tei ngay dén han thu hii. 2CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 213 214 Mdu sé B09 - DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Taisan cé dinh(“TSCB") TSCB hau hinh va TSCB v6 hinh TSCB duge phan anh theo nguyén gid trv khdu hao ly ké, Nguyén gid bao gém cae chi phi lign quan tru tiép dén vige co dugc TSCB & trang thai san sang sir dung. Cac chi phi phet sinh sau ghinhan ban dau chi doe ghi tang nguyen gia TSCB néu cac chi phi nay cha chin lim tng [oi ich kinh t& trong turong lai do sty dung tai sn 66. Cc chi phi phat sinh knéng théa man diéu kin trén duos ghi nhan la chi phi sén xuat kinh doanh trong ky. Khdu hao TSCD duge khdu hao theo phuong phap dvéng thang dé giém dan nguyén gid tai san trong suét thé’ gian hOu dung wéctinh, Théi gan hGu dung wéc tinh eda cac loal tai san nhu sau: Tau bay va oc bd phan 10-20 nam May moc thiét bj 3-10. nam Thiét bj vin phéng 3-5nam Phuong tién vén chuyén 6nam Phan mém 3nam Thanh \y Lai hoc 18 phat sinh do thanh ly, nhuong bin TSCB duge xdc dinh bing 6 chénh lech gidra 56 tién thu thu&n do thanh I vi gid tri cbn lai cla TSCD va duge ghi nhan la thu ‘nhap hoae chi phi trang bao cdo ket qua hoat déng kinh doanh hop nhat Chi phi xay dung oo bén dé dang Chi phi xay dyng co ban dé dang thé hién gia tri cUa cac tai sn trong qua trinh xdy dung phyc vy myc dich san xual, cho thué ho&e quan tri, hoe cho bat ki muc dich nao khéc, ‘duoc ghi nhan theo gia géc, bao gdm toan bo chi phi can thiét dé xay dung moi hoac sita chita, cai tao, m6 rong hay trang bi lai ky thuat céng trinh nhu chi phi xy dung, chi phi thiét bi, chi phi tu van éBu tur xy dung; va céc khoan chi cho viéc mus tau bay chia hon thanh va ban giao. Khdu hao cta nhGng tal san nay, cling giéng nhur céc loai TSCB knac, $8 bat du duigc trich khi tai san da sn séng cho muc éich su dung, Thue taisan Thué hoat déng fa loai hinh thué TSCD ma phan Ion ni ro va I9i ich gan lién voi quyén ‘88 hOu Gia tai san thude vé bén cho thué. Khoan thanh toan dui hinh thi'c thué hoat ‘dong duge hach toan vao bao cao két qua host déng kinh doanh hop nhat theo phuong: phap duéng thang dus trén thd han thué hoat dong, hodie theo phuong phap tinh khée hop ly hon, 22CONG TY CO PHAN HANG KHONG VIETJET VA CAc CONG TY CON 2.18 (a) (b) 2.18 Mau sé B 09 — DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Chi phi tra trade Chi phi trd trude bao gdm cdc chi phi ted trréc ngan han va chi phi ted trude dai han tren bang can d6i ké toan hop nhat. Cac khoan chi phi tra truéc nay duc ghi nhan theo gid gc va duoc phan bé theo phuong phap dung thang dya trén thoi gian hu dung ude inh. Chi phi tra trade ngan han. Chi phi tra truéc naan han chu yéu bao gém chi phi thué tau bay va chi phi bao dudng tau bay ted truéengan han Chi phi tra true dai han @)—— Chiphi kiém tra va sda choa lon Chi phi kiém tra va siva chiva ldn tau bay thué duoc vn héa va phan bé trong Kkhoang thei gien tinh dén lan kiém tra tiep theo hoac thai gian thué odn lai néu ngan hon. (i) ~~ Phutong xeay vong Phy ting xoay véng véi thdi gian hou dung ude tinh dai hon 1 nam duge ghi nan 'a chi phi ta trv@c dai han va duge phan bé theo phuong phap duong thang trong théi gian niu dung ude tinh khéng qua 3 nam. (ii) Cong cu va dung cu Céng cy va dung cy bao gdm cae tai sn Tap doan ndm git dé stv dung trong qua trinh hoat dong kinh doanh binh thudng, voi nguyén gid ca mdi tai san thap hon 30 trigu déng va do dé khéng dii diéu kién gh’ nhan la TSCB theo cac quy dinh hién hanh. Nguyén gia cle céng cy va dung cy duoc phan bé theo phuong phap dudng thang trong thoi gian tu 2 dén 5 nam No’ phai ts Cac khodn ng phai tra duoc phan joai dya vac tinh chat bao gém: © Phai tra nguoi ban gém cao khodn phai tré mang tinh chat thuong mai phat sinh tu. giao dich mua hang héa va dich vu; va + Phéi tr khac gdm cae khoan phai tra Khong co tinh thong mal va khéng lién quan én giao dich mua hang héa vé ich vu, Cac khogn ng phai tr due phan leai ngan han va dai han trén bang can d6i ké toan hop nhat can ov theo ky han con lei cla céc kho’n phai tré tai ngay cila bang cn doi ké toan hop nhat toi ngay dén han thanh toan, 23CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 247 2.18 249 2.20 fa) Mau sé B 08 ~ DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Vay Vay bao gém cac khodn tién vay tir céc ngan hang, t6 chic tal chinh, cong ty tai chinh, va cdc d6i twong khac Cac khoan vay duoc phan loai ngan han va dai han trén bang can 061 ké toan hop nhat cn cir theo ky han cén let cia céc khoan vay tai ngay ctia bang cn d6i ke toan hop nhat t6i ngay dén han thanh toan Chi phi di vay lign quan tye tiép déi véi hoat dong xéy dung hoae sén xuat bat ky tai sn ii tiéu chun 86 duge von héa trong thoi gian ma cac tai san nay duge hoan thanh va chudn bj dya vao sir dung. Odi vdi cdc khodn vay chung trong dé od sir dung vén cho muc dich dau tur xéy dung hoge san xuét bat ky tai san di tiéu chuan thi Tap doan xac dinh chi phi di vay dug vén héa theo ty 16 vén héa déi véi chi phi ly ké binh quan gia quyén phat sinh cho viéc dau tu’ xay dung co ban hoac san xuat tai san du tieu chuan do. TY von héa duos tinh theo ty 1é lai suat binh quan gia quyén cilia cdc khodn vay chua tra trong nam, tru cdc khodn vay riéng biét phuc vy cho mug dich hinh thanh mét tal sn cy thé, Chi phi di vay khac duc ghi nhan trong bao cao kat qua hoat dong kinh doanh hop nhat khi phat sinh Trai phiéu phat hanh - Trai phiéu thvong, Tai théi diém ghi nhan ban du, trai phiéu thong direc xac dinh theo gid géc bao gém khoan tién thu dug tu vie phat hann trai phiéu tru di chi phi phat hanh. Cac khoan chiét khdu, phu trdi va chi phi phat hanh duge phan b6 déu theo phuong phap duong thang trong suet hy han oie tél phiéu Chi phi phai tra Bao gdm cac khoan phdi tra cho hang hoa, dich vu da nhan duge tir nguoi ban trong nm bdo cao nhung thyrc 18 chua chi tra do chva cé héa don hoe chua aii hd so, tai ligu ké ton, dug ghi nhan vao chi phi san xuat kinh doanh cila nam béo céo. Cac khodn dy phong Cac khodn du phong duoc ghi nhan khi Tap doan cé nghia vu no hién tai, phap ly hoae lién di, phat sinh ti cdc sy kién d& xdy ra; vide thanh toan nghfa vu no cé thé 66 dan dén sy gidm sat vé nhOng igi ich kinh té va gia ty cla nghia vu ng do duge vc tinh Mot cach dang tin cay. Dy phéng khéng dug ghi nhan cho cae khoan IS hoat déng trong tuong Iai Ow phéng chi phi bao duéng thuéc pham vi cia quy bao dung tau bay Theo cac diéu khoan alia hop déng thué hoat dong tau bay gida Tap Goan va cac ben cho thu va theo yéu cau ciia Cuc Hang khdng Viét Nam, Tap doan c6 nghia vu phai bao duding tau bay thudng xuyén va dinh ky theo Ké hoach Bao duéng ctia tung tau bay, ‘dug xay dyng tren huong dn cla cac nha sén xuat tau bay. B4o dung thirong xuyén duoc thy hign bang chi phi riérg ciia Tap doan, trong khi bdo dung dinh ky duoc tai ‘rg bbi guy bao during tau bay. 24CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.20 (a) (b) Mau sé B 09 - DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Cac khoan dy phong (tiép theo) Dy phong chi phi bao duéng thugc pham vi ctia quy bao dudng tau bay (tiép theo) Chi phi dy phéng trang pham vi bao duéng tau bay, chil ySu bao gdm 4 phan chinh: Chi phi phuc héi hiéu sudt dong co (‘CPR’); Chi phi stia chia lon thiét bj cung ep nang lung phu tro (’APU’) Chi phi siva chi lon va thay thé thiét bj ha canh (LOG"); va Chi phi siva chiva lén va thay thé cdc b6 phan thoi gian sir dung cd gidi han ("LLP") Cac khogn dy phong cho LLP va LDG dugt we tinh bang chi phi bao dudng va thay thé dy kién phat sinh trong tuong lai dva trén ké hoach cla di bay hién tai, Tai thei éiém bat dau thué va trong théi gian thué, chi phi bdo duéng wee tinh cho lan bao dudng tiép theo duoc ghi nhan vao dy phong voi mét knoan muc tai sn tuong Ung duge ghi nhan vvao tai khoan chi phi tré truée dai han. Chi phi trd truéc dai han nay duge phan bd vao chi phi trén bao cao két qué hoat déng kinh doanh hop nhat due trén thei gian va chu ky bay thyc té dén lan bao duOng tiép theo. Néu od thay d6i dang ké vé sé tién dv phong theo thoi gian, Tap doan sé cp nhat lai khodn du phéng va chi phi tré tude. (Cac khoan du phong cho CPR va APU duoc trich true va ahi nhén vao bao cao Két qua hhoat déng kinh doanh hop nhat trong thoi gian ude tinh gitra cdc In bao dung theo ty 1 gia thai gian bay hoac chu kj bay thucté vdi tha’ gian bay hoac chu ky bay wéc tinh gia céc lan béo duéna, Theo chinh sach cia Tap doan, d6i vei cac hyp déng thué host dong tau bay tir Nha cho thué Nhat Ban di kem vi co hol théa thuan doc quyén mua tau bay tir Nha cho thué, goi tat la hop ding JOLCO, chi phi bao cuéng tau bay dinh ki dau tién s8 duoc ghi nhan vao tai khoan chi phi tré trudc dai han tai thei diém phat sinh va duoc phan v6 vao chi phi trén bao cao két qua hoat dong kinh doanh hop nhat dva trén thoi gian va chu ki bay thye t6 dén lan bao dudng tiép theo, Dy phéng chi phi hoan tra tai san thus B6i voi cdc hep déng thué hoat dong tau bay trong Go yeu cdu Tap doan tra lai tau bay trong tinh trang dap ling mét sé digu kién bao tri nhét dinh, dy phéng chi phi hoan td tai san thud duoc use tinh tai ngay bat dau thué dua trén gid tri hign tai cia cdc khodn chi phi can thiét dy’ kién phat sinh trong tuong lai vao thoi diém két thuc hop dng thue dé ‘Tap doan c6 thé dap Ung dugc cdc diéu kién nhat dinh dé hoan tra céc tau bay cho bén cho thud, bao gdm mot s6 chi phi nhat dinh lién quan dén bdo tri, thu xép cdc chuyén bay thd lan cuéi, chi phi kiém tra, hai quan, rut tén dang ky, thao bé cc bo phan va gan them cia Tap dean (néu cd), chi phi son sta lai than may bay, va hon tra tau bay dén mot dia diém cy thé. Tai ngay bat dau thué, chi phi hoan tré uc tinh duge ghi nhan vao du phéng vei mot khoan muc tai sén tong Ong doe ghi nhan vao ‘ai knodn chi phi tra tnr6c dai han. Chi phi tré truéc dai han nay duroc phan bd véo chi phi trén bao cao két qua hoat déng kinh doanh hop nhat theo phuong phap duéng thang dya trén thei gian thué. Néu anh huéng vé gia tr thoi gian cla tien fa trong yéu, gi@ tl du phong tang len do anh hwéng cila yéu t6 thdi gian dugc ghi nhan Ia chi phi tai chinh cla ky bdo cao. 25CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.24 2.22 2.23 Mau sé B 09 ~ DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Doanh thu chua thyc hign Doanh thu chua thy hién I khogn doanh thu nhan trade chi yéu bao gém doanh thu van chuyén hah khach va hoat dong phu tre. Tap doan ghi nhan cae khogn doanh thu chua thuc hién tuong ting véi phan nghia vu ma Tap doan sé phai thuc hién trong tong si. Khi cae diéu kién ghi nhén doanh thu dug théa man, doanh thu chua thye hién sé dug ghi nhan vao bao céo két qua hoat dng kinh doanh hgp nat trong nam tong ing véi phan théa man éiéu kién ghi nhan doanh thu 46 Vén chi so hou Von gép ciia chi: 8d hiru duvge ghi nhan theo sé thyc té gdp cla cdc 6 déng va dug phan anh theo menn gia cla cé phiéu ‘Thang du vén cé phén la khodn chénh léch gia von gop theo ménh gid cé phiéu véi gia thu 1é phat hanh 68 phiéu; chénh lech git’a gia mua lai c6 phiéu quy va gia tai phat hanh. 6 phiéu quy. .Cé phiéu quy 12 ¢8 phiéu do Gong ty phat hanh va duyc mua lai b6 chinh Gong ty, nhung cchura bj hu bd va s8 durgc tai phat hanh tré lai trong khong thai gian theo quy dinh aia php ludt vé ching khodin. LNST chura phan phéi phan anh két qua kinh doanh sau thué TNDN cia Tap doan tai thoi diém bao cdo, Phan chia loi nhuan C6 te cla Tap Goan due ghi nnan la mot khoan phéi tré trong bao cao tai chinh riéng celia ky ké toan ma c6 tire duro théng qua bdi Nghi quyét clia Hoi déng Quai tr. LNST TINNDN cé thé durgc chia cho cac cb dong sau khi duge Bai di déng Cé dong phé duy€t va sau khi 42 trich lap céc quy theo didu lé cia Céng ty va céc quy dinh cla phap Juat Viet Nem. 26CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.24 (a) (b) Mau sé B09 ~ DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghi nh§n doanh thu Doanh thu van chuyén hanh khach Doanh thu van chuyén hanh knach due ghi nhan trong bao cdo két qua hoat dong kinh ‘doanh hop nhat khi dich vu van chuyén duo cung cap hoac khi vé may bay hét han. Gia tr olla cc vé chue éug sii dung va céc phi dich wy lign quan khac dugc ghi nhan | doanh thu chua thyc hien va duge trinh bay trong ng ngan han. Cac ve khong duoc hoan lai théng thuéng hét han vao ngay du dinh bay, ngoai trir trréng hop ngay nay duge gia han theo yéu cau c6 tra phi tir phia khach hang vao hoac tree ngay dy dinh bay, Doanh thu hoat déng phy tro’ Doanh thu hoat d6ng phu tro bao gém doanh thu dich vy van chuyén hang héa, doanh thu dich vy hanh ly, doanh thu tt ec dich vy lién quan aén van chuyén han’ khéich, doanh thu ban hang hoa ten tau bay va hang hoa mién thué, doanh thu quang cao va hhoa héng ban hang. Doanh thu khéng duoc ghi nhan khi cd nhiing yéu 16 khong chae chan trong yéu vé khé nang thu hdi cdc khodn phai thu hoae khd néing hang ban hoc. dich vy bj ta Ia Doanh thu tur dich vy van chuyén hang héa dug ghi nhan trong bao cdo két qua hoat dong kinh Goanh hop nhat khi dich vu van chuyén duoc cung cap, Doanh thu tir dich vu hanh ly duoc ghi nhén trong bao cdo két qua hoat déng kinh doanh hop nat khi dich vu van chuyén hanh Khach hen quan duoc cung dp hoac khi ve may bay hat han. Doanh thu tir gjch vy lién quan dén van chuyén hanh knach nhur phi thay déi hoae gia hhan cc vé khéng duro hoan Iai duoc ghi nhan la doanh thu host déng phy tra khi duge huéng. Cac khoan phi cho viéc diéu chinh lién quen dén cc vé khéng duoc hoan lai dugc ghi nhan nhu la mot giao dich riéng biet voi van chuyén hanh Khach va dug ghi inhan trong bao cao két qua hoat déng kinh doanh hop nhat khi tinh cho hanh khach Doanh thu ban hang hée trén tau bay va hang hoa min thué éugc chi nhén trong bao cdo két qua hoat déng kinh doanh hop nhat khi déng thdi thod mn nam (5) diéu kin saul * Tap doan da chuyén giao phan lon ni ro va Ii ich gan lién voi quy&n sé hiu hang hoa che nguei mua; ‘+ Tap doan knéng con nam gid quyén quan I hang héa nhu ngudi sé hou hang héa, hoe quyén kiém soat hang hoa; * Doanh thu duoc xée dinh tong dé chac chan; «Tap doan sé thu dug¢ loi ich kinh t6 thr giao dich ban hang; va ae dinh duoc chi phi ién quan dén giao dich ban hang. Doan thu tir quang cdo va hoa héng ban hang diroc ghi nhan [a doanh thy hoat dong phu tro khi duge hung, Doanh thy hoat dong phy try khéng dug ghi nhan néu nhyr co finéng yéut6 Keng cha chan tong yeu len quan tol Kha nang thu hol knodn pha thy Doann thu van chuyén hanh khach duoc ghi nhan theo s6 thuan sau khi da tri’di s6 chiét kndu géim gia ghi trén héa don. 27CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.24 (c) (a) (e) i) Mau sé B09 — ON/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghi nh&n doanh thu (tiép theo) Doanh thu van chuyén hanh khach theo chuyén Doanh thu van chuyén hah khach theo chuyén dugs ghi nbn trong béo cdo két qua hot dong kinh doanh ngp nhat khi dich vu duoc cung cap, Doanh thy khong duge ghi nhan khi c6 nhirng yéu té khéng chac chan trong yéu vé kh nang thu hdi khodn phai thu. Doanh thu cho thué tau bay Doan thu cho thué tau bay trang cée hop déng cho thué hoat déng duc ghi nhan trong bao cao két qué hoat déng kinh doanh hop nhét theo phuong phép duéng thang dya vao thi han ata hop déng cho thué, hode theo phuong phdp tinh khac néuhop ly hon. Doanh thu chuyén quyén sé hivu va thuong mai tau bay ‘Doanh thu chuyén quyén sé’ hou tau bay durgc ghinhan trong bao cao két qua hoat dong kinh doanh hop nhat khi phan lon ruiro va loi ich gan lién voi quyén sé hirw duge chuyén giao cho nguoi mua. Doanh thu khéng dug ghi nhan khi 06 nhiing yéu té khéng chdc chén trong yéu ve kha néng thu hdi khogn phai thu hoac kha nang tau bay bj tra lai. Gizo dich ban va thus lai Tap Goan co cae giao dich ban va thué lai tau bay ia giao dich ma trong dé tau bay duge Tap doan ban va Sau do duoc Tap dozn thué lai. Phuvong ohap ké todn ap dung cho cac giao dich ban va thué lai duoc thu hién cén cu theo phan loai giao dich thud tai san, {B61 v6i gao dich ban va thué lai ld thue hoat dong + Néu gid ban duge théa thuan 6 mic gia tri hop Ij, tic la da the hién mot nghiép vu ban hang théag thuéng thi cac khodn lai hoac 6 duge ghi nhan ngay trong nem phat sigh * Néu gid ban thap hon gia tri hop ly thi cac khoan Iai hoac 16 cling phai duoc ghi nhan ngay trong nam phat sinh, tri tryong hop khoén I6 duoc bi dép bang tién thué trong tuong lai G mot muc gid thué thdp hon gia thué thi trwdng. Truong hgp nay khoan 16 khong due ghi nhan ngay ma duoc phan bé dan vao chi phi phi hop voi céc khoan thanh toan tién thué trong sudt thoi gian ma tau bay dé duge dy kién su dung. + Néu gid ban cao hon gia tr hop ly thi khogn chénh léch cao hon gia tri hgp ly duge phan bé dan vao bao cao két qua host dong kinh doanh phu hop vol khoan thanh ton tién thué trong suét thai gaan ma tau bay d6 duoc dy kién st” dung + Néu gid tri hgp ly tai thoi diem ban va thué hoat déng thap hon gid tri cén lai ca tau bay, Khoan IS bang s6 chénh lech gitte gia tr obn lai va gid tri hop ly phai duge ghi nhan ngay trong ky phat sinh. Doanh thu cung cdp dich vu khac Doanh thu cung cép dich vu khac duoc ghi nhan trong bao cag két qua hoat dong kinh doanh hop nhat theo tien 4 hoan thanh ctia giao dich tai ngay két thuc ky ké toan, Doanh thu khéng dug ghi nhén néu nhu' oé nhi¢ng yéu té khong chan chan trong yéu lién quan t@i khd nang thu hdi cac khoan phai thu. 28CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 224 (9) (h) 225 2.26 227 2.28 2.29 ‘Mau sé B 09 - DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghin doanh thu (tiép theo) Thu nhap lai Thu nhap lai duge ghi nhan khi duoc hudng ‘Thu nhap tiv c6 ture ‘Thu nhap tu’ cd tire duro ghi nhan khi Tap doan xac lap quyén nhan cé tue tir cao. don vidau ty. Gia vén hang ban va dich vu cung cap Gia vin ban hang va dich vu cung cép la tng chi phi phat sinh cia hang hoa xuat ban va dich vy cung cap cho khach hang trong nam, duo ghi nhan theo nguyén tac phu hop voi doanh thu va nguyén tac than trong. Chi phi tai chinh Chi phi tai chinh phain anh ning khodn chi phi hoat dong tai chinh phat sinh trong nam chi yéu bao aém dy phong gidm gia ching khoan kinh doanh; chi phi cho vay va di vay von; khodin 18 phat sinh khi ban ngoai té va Ié ty gia héi doa, Chi phi ban hang Chi phi ban hang phan anh cac chi phi thy té phat sinh trong qua trinh ban hang héa va ung cép dich vu. Chi phi quan ly doanh nghigp Chi phi quan ly doanh nghiép phan anh cac chi phi thus té phat sinh trong qua trinh quan ly chung clia Tap don. Thué TNDN hign hanh va thué TNDN hoan Iai ‘Thué TNDN bao gm toan bé <6 thué thu nhap tinh trén thu nh@p chiu thué TNDN, ké ca ec khodn thu nhdp nhén duoc tir hoat d6ng sdn xuat, kinh doanh hang héa dich vu tai nuéc ngoai ma Viet Nam chua ky hiép dinh vé tanh danh thué hai lan. Chi phi thué TNDN bao gém chi phi thué TNON hién hanh va chi phi thué TNDN hoain fai Thué TNDN hién hanh 12 s6 thué TNDN phai nép hdc thu héi duge tinh trén thu nhap chiu thué va thué sudt thué TNDN aia nam hién anh, Thué TNDN hién hanh va thué TNDN hon lai dug ghi nhén Ia thu nhp hay chi phi khi xdc dinh loi nhuan hod 16 alia nam phat sinn, ngoal try trong hop thué thu nap phat sinh ty’ mot giao dich hoa sy kién duoc ghi nhan tru tiép vao van chi sé-hitu trong cling nm hay mot nam kha. 23CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON 2.29 2.30 2.34 Mu s6 8 08 — DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Thué TNON hién hanh va thué TNDN hodn Iai (tiép theo) Thué TNON noah lai duge tinh day di, sir dung phuong phap cong ng, dya trén cae khoan chénh léch tam thoi gira gia tri ghi sé ota cdc khoan myc tai sn va no phai tra {rén bao cdo tai chinh hop nhat va co sé tinh thué TNDN ctia céc khoan muc nay, Thue TINDN hea lai khong duoc ghi nhan Khino’thué tu nhap hoan lal bhai tra phat sinh tu ghi nhén ban é&u ca mét tai san hay no phai tré ctia mot giao dich ma giao dich nay khéng phai la giao dich sap nhap doanh nghiép, khong co 2nh hudng één igi nhuan ké toan noac loi nhuan/6 tinh thué thu nhap tai thoi diém phat sinh giao dich. Thué TNDN hon lai duge tinh theo thué suat du tinh duoc ap dung trong nién dé ma tai sn duge thu hdi hogc khoan ng phai rd duge thanh todn dua trén thué sudt da ban hanh hoac xem nhu co hiéu luc tai ngay cla bang can déi ké toan hop nhat. Tai san thué TNDN hoan igi duge ghi nhan khi od kha nang sé 6 Igi nhuan tinh thué TNDN trong trong fai dé sir dung nhirng chénh iéch tam thoi duoc khéu tru, Cac ben lién quan Cae doanh nghiép, cde cé nha, true tiép hay gidn tiép qua mét hoe nhiBu trung gian, 66 quyén kiém soat Tap doan hoae chiu su im soat cle Tap Coan, hose ging chung ‘sy kiém soat voi Tap doan, bao g6m ca céng ty me, céng ty con va edna ty lien Ket Ia cae bén lién quan. Cac bén lién két, cdc c nh&n trye tiép hode gidn tiép ném quyén biéu quyét ola Tap doan ma co anh hudng dang ké déi véi Tap doan, nhng ca nhan quan ly ch chot bao gm H6i dong Quén tr, Ban Giam déc, nhiyng thanh vién mat thiét trong gia dinh cla cdc od nhan nay hoe cae bén lién két nay hoe nhiing cing ty lién Két voi ac ca nhan nay cong duge col la ben tien quan Trong viée xem »ét ting mél quan hé cila céc bén lién quan, Tap doan can ctr vao ban chat cia m6i quan hé chi: khOng chi hinh thie phép ly cla cac quan hé do, Bao cdo bd phan Mt bo phan la mot hep phan co thé xac dinh rieng biet cla Tap doan tham gia vao ban hang hoac cung cap dich vu lién quan (’bd phan chia theo hoat déng kinh doan hoc bén hang hoe cung cp dich vu trong mét mai truréng kinh té cu thé ("bé phan chia theo khu vyc dia ly’), M&i b6 phan nay chiu ri ro va thu duge igi ich Khe bist voi cae bo phén khac. Mau bao c40 bo phan co ban cia Tap doan la dua theo bé phan chia theo hoat déng kinh doanh hod theo khu vue dia Wy Thong tin bO phén, duge lap va trinh bay phi: hop voi chinh sach ké toan ap dung cho viéc lap va trinh bay bao cao tai chinh hop nhat cla Tap doan nham muc dich dé gitip gui st dung bao cao tai chinh hop nhat higu 16 va danh gid duoc tinh hinh hoat déng ile Tap doan mét céch toan dién.CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON _ 2.32 Mu sé B 09 — DN/HN CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Us6e tinh ké toan Viéc lap bao cao tai chinh hop nhét tuan thi theo cac Chuén mye Ké toan Viet Nam, Ché do Ké tozn Doanh nghiép Viet Nam va céc.quy dinh phap ly cé lién quan één viéc lép va trinh bay bao cdo fi chinh hop nhat yu cu Ban Gidm déc phai cé nhirng ude tinh va gid dinh anh hudng dén sé ligu vé cong ng, tai san va viéc trinh bay cac khodn cong ng va tai san tiem tang tai ngay két thuc ky ke toan cling nhw cac sé lieu v8. doanh thu va chi phi trong suét nam tai chinh Ge ude tinh va gid dinh od anh huéng trong yéu trong bao cao tal chinh hop nhat bao aim + Thei gian hu dung vde tinh cla TSCB (Thuyét minh 2.13); va * Cac khodn dy phéng chi phi bao duéng va chi phi hon tra tai san thue (Thuyét minh 2.20 va Thuyét minh 20). Cac vee tinh va gid dinh thuéng xuyén dugc danh gid dya trén kinh nghiém trong qua kkhw va cac yéu t6 khac, bao gom cac gia dinh trong tweng lai co anh hung trong yéu 6 bdo cao tai chinh hop nhat Glia Tap Goan va duoc Ban Gidm doc danh gia Ia hop Wy. TIEN VA CAG KHOAN TUONG BUONG TIEN 2020 2019 VND VND Tién mat 14,148.044.804 13.463.976,090 Tién gi ngan hang khong ky han 1.226.811,931,282 3.610.407.191.110 ‘Cac khoan tuong éuong tien (*) 1.685.456.651.277 1.540.178.637.380 2.926.425.627.363 §.964,049.604.560 (*) Cac khoan tuong dueng tién chi yéu bao gdm cac khoan tién gii ngan hang bang ‘Déng Viet Nam co ky nan ban dav khong qua 3 thang va hyong [ai suat ty 3%inam Bn A%Inaim (2019: te 4,7%/nam dén 5,5%Inam), Tai ngay 31 thang 12 nam 2020, Tap doan co cdc tai Khon tién gui thanh todn va tén gill co ky han voi téng sé tin 1a 1.947 ty Dng (tai ngdy 31 thang 12 ndm 2019: 3.275 ty ‘Déng) tai Ngan hang TMCP Phat trién Thanh pho HO Chi Minh, mét bén lién quan, véi cae déu khodn giao dich théna thudng, 31CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON (a) (b) Mau sé B 09 — DN/HN BAU TU'TAI CHINH Ching khoén kinh doanh 2020, SE wong Gib gbe Gist hop) Dy phong cd phiéu ND VND ‘ND Téng Céngty DAU Vet Nam —§9,000.000 999.000.000.000 690.000.000.000 390.000.000.000 2019 Giswihep WC) Dy phéng No No 88 long 66 phiéu Téng Céngty DBu Viet Nam —0,000000 990.000.000.000 436.00000000 656.000.000.000 oO Ga trihop ly ea khoan dau tur véo cé phidu chua niém ySt duoc giao dich tr8n san Upcom tei ngay 31 thang 12 ném 2020 va ngéy 31 thang 12 ném 2019 duge xéc dinh bang cach tham khao gia dong civa cdng bé trén san Upcom vao cing ngay neu tren, Trong nam tai chinh két ig 94 thy 92 on 2020, mug lai toan bo 50 trieu 6 mnbe nay voi 86 tin 1a 500 ty 8 ‘quan khae (Thuyet minh 29) va oa nhan 300 ty Bong. ip coin a8 ban quyén Ing cho mot ben ten ‘Dau tu ndm gitr dén ngay dao han 2070 29 Ga way Gis gée hie Gi ge shied YNO vn vNO No | Nadi hen ibn git 05 whe 4.090.000000 4 000.000.000 : - ~ rai phibadoanh nghiop - = 79978800000 709.786 800 900 41090009000 4.909.000.0900 709.788.800.000 709.786.600.000ee Ooo'est ey eee Ody zOLLY Br O00'LS6:282'G12 ODP PeO'LEP EPI ob - ~ OF (aw) pew) Sulpjoy eojebuy coves et zzz ODPL EH 1's O0o'1sSL82912 ODF'eOULY Er L's pp WN BA ah gud 99 43 BUD NA GNA NA % NA NA NA % Buoyd = Aiddyingo 2998 RID nay Buoyd §fiddyinetg 998 eI. nay 4a eseihi do 25 HAL bbe ‘0702 Buy iA wop OBA ugA doB.m nea 00'000'000'98 000'c00'e00 00 sox'ese'0vzzr —_000'000'000'00 000'000'000'08 cO0'D00'000;09 OL 802 658 047 cy 000°000°000°09 OL wea #199n0 e6 euN Ueto - 6 - - 6 () p11 “69 yooIS wor IY ana NA ‘QNA NA % nayosueop a6 e195 Aayos —nayesueopdée, 296 819 nay os de ugnin aL uupnuy ups 129 1 BIO aA wes win eo he ‘a0 NHING ~ 60.8 95 NeW 199 uatl Ay Bugs oe ua dof my nea (oe den) HNIHO IW AL AVG (9) , NOD AL 9NOD OVO VA L3PL3IA ONOHM ONWH NYHd 99 Al NODCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON (©) Mau sé 8 09 — DN/HN DAU TU'TAICHINH (tiép theo) ‘au tu gop vén vao don vi khac (tiép theo) i) w@ CD) (iv) Vao ngay 25 théng 9 nam 2018, Tép Goan 48 ky théa thuén véi Quince Investment Limited va Asia Aero Services and infrastructure Co.,Ltd. vé quyén mua cé phan dé tang ty 18 s6 hiu trong Thai Vieljet Air Joint Stock Co., Ltd. lén 38% trude 31 thang 12 ném 2021 voi gié trl 79 trigu Baht Théi Lan. Gia mua céc cé phan nay bang véi ménh gid. Tuy nhién, tal ngay bao céo tal chinh hgp nhét nay cac ben dang dam phan dé tang ty 16 sé hitu len 38% vao nam 2022 hoac khi thi tuéng phuc héi sau Covid-19, Theo Nghi quyét Dai hi ééng Cé dong thydng nién alia Cong ty Cé phan Nha ga Quéc té Cam Ranh tai ngdy 25 thang 6 nam 2020, Tp doan duoc chia o6 tie bang cé phigu voi gia tri la 15 ty Bong, tuong Ung 1,5 trig cé phan (mBi cé phan 66 ménh gia Ia 10.000 Déng). Tai ngay 31 thang 12 nam 2020, Tap doan cb tong sé 06 phan tai Céng ty Cé phan Nha ga Quéc 16 Cam Ranh la 7.5 triéu c6 phan, tuong tng 10% von digu 1é cda cOng ty nay. Gia tri hp ly cla khodin du tur khdc vao cd phiéu niém yét duge xé¢ dinh bang cach tham khdo gia dong cia tam chiéu trén Sé giao dich Chung khoan Thanh phd H8 Chi Minh Tai ngay 31 thang 12 nam 2020, Tap doan chua gop vén vao cong ty nay, mot ‘ng ty dug thanh lap tai Cayman Islands. Hoat déng chinh ciia cing ty nay I ‘ung cép dich vu tu van va cho thu tau bay. PHAI THU KHACH HANG NGAN HAN 2020 2019 VND VND Bén thir ba Zhejiang Lixi International Travel Co, Ltd, _—_‘1,779.951.531.8401.309.827.000.000 Hangzhou BaoliCo., Lid. 11894,045,975.2061.545.177.939.160 ‘Khac 223.644.360.484 804.347.481.577 3,597.641.867.520 3,650.352.420.727 Bén lién quan (Thuyét minh 38(b)) 4.997.479.337 809 3.955.638.580.807 8,595,121.205.429_ 7.614,990.981.534 Tal ngay 91 thang 12 nam 2020 va ngay 31 thing 12 nam 2019, Tap doan khong 06 kheain phi thu ngan han clla khach héng nao khé cb kha nang thu héiCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON . Mau sé B 09 — DN/HN 6 (a) TRA TRUOC CHO NGUO! BAN NGAN HAN Bén thiv ba ‘Avolon Aerospace Leasing Limited Rockwell Collins Khac quan (Thuyét minh 38(b)) PHAI THU KHAG Ngan han 2020 Gia tr VND Ben tho ba ‘Bat coc mua tau bay nha trong 12 théng tsp 0) 4.108 158334284 ‘Bong gop va quy béo dying u bay tue 1.624881774817 Phi thy hae tien ‘ung c&p tau bay (Thuyét mnh 33) +#87.180000000 Kkhodin chit kn tr nha ung op e20 174934680 Pha thu ti quy bao yng tu bay thue 732.782.881.484 Tr WO i) “30 200848 969 Lai tn git ng hing 2587221918 pai tru kha 94.968 104689 8 120.411080830 Ben tien quan (Thuyét minh 38(b)) 4.017 818077171 12.138 228.158001 2020 VND 935.561.613.801 24.84 1.903,084 102.659.934.628 “163.083.451.513 2019 VND 25.187. 252.520 148 291.046 B08 173.448.299.326 . 13,823 146 505 187.271.445.833 163.083.451.513 2019 ‘Dy prong ce Dy riene VND No. VND = 3.105.297. 196.367 . 2078881774817 . 482,424 813.362 - 782.879.455 806 . 94.049580823 - : 974.552.844.126 . 6,358,079575201 = 1.970.807883.472 = 8.828.887 438763 - (i) Khodn phdi thu phan anh khodn dat coc cho Airbus S.A.S cho cdc tau bay dy kién ‘8 nhan trong vong 12 thang, (ii) Khoan nay thé hién sé tién tra hé thud nhép khdu xang dau tr nue ngodi cho mét nha cung cAp. 36CONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON (eo) PHAI THU KHAC (tiép theo) Dai han — 2020 Gia tr VND Ben thiv ba ‘Bong gop vao quy bao dung tau bay true 6.805 551.842.000 ‘Bat coc mua may bay nhén sau 12 thang tiép theo (ii) 3.515.188.352.836 Batcocthuetaubay — 1.242.593.147 017 Bt coc dich vu mat dé 129.268.494.725 Phai thu khéc 51.802.657 633, 11,744.404.488.111 Bén lién quan (Thuyét minh 36(by) 725.904 107.706 12.470 368.675 817 Dy phang ND Mau sé B 09 ~ DN/HN 2019 Gia tr] Dy phong VND ND 6.219.507.324.321 = 5.187.416.574.363 : 1.222 863,033,075 * 125.182.456.527 - 38 936.819 537 - 412.793.705.207 823, - 1.589.702.308.477 - 14 393.407.516.300 - (ii) Khoan phai thu phan anh khoan dat coc cho Airbus S.A.S va Boeing Company cho cc tau bay s& nhén ty nm 2022 dén nam 2025, HANG TON KHO 2020 —€lgéc By phong VND 684.294.137.484 30.859 124.643 Cong cy, dung cy Hang hoa 712.093.262 127 VND 2019 Giagée Dy phon: VND VND 747,511,363 238 * 387 326 539 : 747.898.679.837 =CONG TY CO PHAN HANG KHONG VIETJET VACAC CONG TYCON | Mau sé B 09 ~ DN/HN (a) (b) CHI PHI TRA TRUOC Ngan hen Chi phi thué tau bay tra trade Chi phi bao dudng tau bay trd tro Chi phi td treée ngén han khec Dai han Chi phi bao duding tau bay Chi phi hoan tau bay thué Phy tung xoay vong, cong ou va dung cu Chi phi kiém tra va siva chiva lén Khéc 37 2020 VND 195 438,728.81 158.481.112.314 1.886.225.5938, 212.806.066.718 2020 VND 4.285 .543.851.868 477.459.578.390 123.694.949.802 83.980,251.729 440.872.675.433 4.991.851 .307.222 2019 VND 355.790.330.276 23.297.293.810 3,250.033.702 382.397.666.788 2019 VND 5,782,829 080.99 590.295.202.938 114.854.388.316 103.156.115.556 605.922.669 6 591.680.680.870ee ZarLoe'iss'tes'y —er'S2dzZe.Or zo Ere’ FEN'EZL see iszoesce § =— OST BLS UD Ler © SOT STENT SIT leu pre np 9s. us (Soe BER'SI¥'98) (S37 LLP OSE L061) urgu Bu03 WEI F880'612'9 (Lup tev'yis's) — (s9u'zbr'901 (usezesiterze © ELeSU2 vLore@) (GoL'eey Lee'bze) wieu Buos 9q ets seo'cLO"96C"r bezosa'ora'sy —g2'FO0'2F6'6 oes o10ce §=— Ove BEOSS999 © Lee LOOZeS-BOB uigu 6u03; 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(b) TSCB vo hinh Phan mém VND Nauyén gia Tal ngay 1 thang 1 nam 2020 30.818.110.658 Mua trong nam 16,000.00 Tai ngay 31 théng 12 nam 2020 30.634.110.655, Khdu hao lity ke Taingay 1 thang 1 nam 2020 28.531.073.044 Khu hao trong nam 1.231.596.9027 Tai ngay 31 thang 12 nam 2020 29.762.668.97° Gia tri con lai Tai ngay 1 thang 1 nam 2020 2.287.037.611 Tai ngay 31 thang 12 nam 2020 1.071.441 684 Nguyen gia TSC® v6 hinh cla Tap doan da khéu hao hét nhung can si dung tai noay f a fare 12 nam 2020 la 25.856 trigu Bong (tai ngay 31 thang 12 nam 2019: 23.674 tridu Bing). 44 CHIPHI XAY DUNG CO BAN DO DANG Chi tiét chi phi xay dyng co ban dé dang dai han theo tung dur én nhu sau; 2020 2019 VND VND Chi phi tau bay 6 én quan va cic b} phan 241.390.886.118 777.003.540.630 Trung tam 0 tao va Nghién cu Ky thuat Hang khong 561.430.982.449 524.205.333.744 Khae 1.410.527.3685 147.192.569.005 804.241.395.933 1.318.401.443.379 40CONG TY CO PHAN HANG KHONG VIETJET VACAC CONG TYCON Méu sé B 09 ~ DN/HN 11 CHI PHI KAY DUNG CO BAN DO DANG (tiép theo) Bign dng vé chi phi xay dyng co ban dé deng trong nam nhw sau 2020 2019 VND. VND 86 du du nam 4.318.401.443.379 —_1.233,005.676.006 Mua sm 293.743.925.297 957.283.208.486 Chuy8n sang TSCB hou hinh (Thuyét minh 40(a)) (778.082.904.128) (553.403 497.698) Biéu chinh khac (298.841.068.615) (118.470.333.327) Thanh y - (200.023.610.790) 86 du cudi nam 804.241.305.933 1.318.401.443.379 42 PHAITHU VE CHO VAY DAI HAN lai Nam Nguyén suat_ dio Ban di vay te nam han 2020 2019 vo. ‘ND |AKA Aircrat Asset Company Limited (1 USD 250% 2025 499.169.844.000 489482 168.000 ing ty C6 phan Bau ty Thyong mai Gong Hea (htc day a Cong ty CB pnd Throng mai Thuy Bueng- Bie Binh) (") VND 9% 2022 701 800.000 000 -499,169.644.000 1 200962 163.000 (*) — Khodn nay thé hién sé dur cho AAA Aircraft Asset Company Limited vay, mot bén lién quan, voi sé tién la 21.501.600 d6 la My dé cung cap hé tro tal chinh cho vie mua tau bay va céc chi phi mua lién quan. Knoan cho vay nay khong c6 tai san dam bao, 44 duge gia han thém 5 nam trong néim 2020, va sé dao han trong nam 2025. (7) Treng nam, Héi déng Quan tri ciia Céng ty 4 quyét dinh thanh ly quyén va nghia vy tai dy an Republic Plaza véi Cong ty Cé phan Dau tr Thuong mai Céng Hoa dé tang dong tién hé tro hoat dong kinh doanh cét 1di. Toan bo khoan phai thu va ‘tén [al phat sinh la 954 ty Dong (Thuyét minh 38(a)(vi)) ata P BOE LIS PES Es) — BOELE PEE'PER'L PLE EZE LID L2y'e PLEEZE LLG IZP'e Leg'var'ele'e Leaver Erez auo'90s'Ize'zes'| —gzg'90S Lze"zER"L eel ee Ole och ceo'lec'Loe'cez'e sex boc ole set ((a)ee qurw yeAnu1) uenb wey wos seo'les Loe’sez'e QO erezes'616 91 EVE ZEG'ELE Ziseolpeez6 = ZS EN peg ZB NA NA ou ey in eo Bueu ey 09 0S G10z NHING ~ 60 6 9s NeW Obs Les'zze L8E'z 969'C98 826 C16 NA éuen ‘SueU ey 09 9S zz ove'zoszze'Lee'z 2euy SEO'EOSE/LEELE — XoUUONad Keq NAH LOIN LEU 9D A} BUDD eq au ues NA inet NVH NYON NYSIONON VULIVHd = fh NOO AL 9NOO OVS VA 13P-L3IA ONOHM ONVH NVHd 9 AL NODCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON _ Mau s6 B09 — DN/HN 14 NGUOI MUA TRA TIEN TRU'O'C NGAN HAN 2020 2019 VND VND Bén thir ba Bejing China Intemational Travel Service Co.,Ltd. 144.659.744.563 208.552.686.391 DAEJOO Air Co., Lto. 115.297.051.147 8.071.373.2568 Sichuan Comfort international Travel Service Co,, Lt. 459.229.845.700 _81.971.727.350 Khac 447.450.137.642 963.719.408.945 766.637.679.072 668.315.195.942 Bén lién quan (Thuyét minh 38(b)) 6.264.688.867 1,646.172.521 772.902.367.030 669.963.368.463 43BEL BOE OPS SEE — (QL USR'ESY LE) (ZL LSE HHI PL») (GL9BPOZLy IOP) ErEEOLUT EL vELLeEzeceoy - - - (sur'9201) SL eL0'd : sie'seose: (bse 2ee'e6s ve) (eos'zzo'ze0's) © at ecu'svere © con zoz'seoe ELOISE (OlL9e940s¥s2) SreBSUZereL Lex POL ZOL OLE sesezeaiees (osoor'si@'eel) zu uzeele'8Cl Suz 986 1S8'es osteressect —(stvesess9'7) (ez Lea ivi v2») zaeesz'eci oss sev zs0 E1908 ssteeeor'ez ——(va6-d68'£61'v8) tizelezste9 NA GNA ‘GNA ‘NA ‘NA Na ozoz zy ie 181 10} ued weu Buon wey Buon wee ozoz"Fb Ae6u ie, snus douotyyepgs Buon ddureyd — AeBu vey ihn 1e4s) os NHING ~ 60.4 9¢ NeW ‘eUy PML pun euu anus NONL 9M eu €9 equ nin gre 1819 9M deu reue (a reui e4u pry, rug ieud (2 eS NYU WEL BUN 99.7N eUN dou jeydntp teyd UROYX dB9 eA gnty gA BuO UBIE, S.0.0N VHN dON IVHdINHL IVHd NYOH V9 WA SNL 3) NOD AL 9NOO OVD VA 1APL3IA ONOHY ONWH NWHd 09 AL ONOCONG TY CO PHAN HANG KHONG VIETJET VACAC CONG TYCON | Mau sé B 09 ~ DN/HN 16 7 18 CHI PHI PHAITRA NGAN HAN 2020 VND Chi phi lién quan dén tau bay 569,186,857 946 Chi phi bao tri 156.345.907.814 Chi phi lai vay 57.690,338 836 Chi phi thuéng = KKhac 84.687 861.161 867.910.965.757 DOANH THU CHUA THUC HIEN NGAN HAN 2020 VND Doanh thu van chuyén hanh khéch va hoat déng phy tro nhan trudc, sé duge thuc hién trong vong 12 thang tiép theo «867.654.696.914 PHAI TRA NGAN HAN KHAG 2020 ND Bén thir ba 6 phi san bay phi ted 623.346.822.167 Bat coc gan han da nhan 74,003.924.865 Khac 85 557 264.701 782.907.111.733 Bén lién quan (Thuyét minh 38(b)) 805.979.859.913 1.588 286.971 646 45 2019 VND 1.002.329.973 201 16.817 .771.642 37.953 919.036 52,869.889.371 135.250.412.970 1.149.215.986.220 2019 VND 3.184.286 840.374 2019 VND 1,054,484 .791,926 163.869.310.988 20.130.923.518 1.238,285.026.432 981.579.592.492 1.619.834 618.924(chee Zi9'ezt 81) verese'eLs'st loz 281862'680'191'8 ves'gea'sie'reo or (s96°¢28'92z'6) opo'coo'000';0001 ODO'ULe rSSez9z — (SPS'ELL 6E0Z) vereelose tive loz esr'9ee'z) NA NA ozozzy'e 18] 816 yuog ‘Aeou vey NHING ~ 60.8 9s NeW (000089'zz9'r9) (216'216'¥86'801'81) ‘GNA wei9 000°000'000"000" spss 686797 eze'szz ors e6r'oL QNA Bue, (a@ee yum whny1) uenb ugl| Leg (M64 yur wANYL) 2 UBY Upp UeY ep AeA () Buey ueBu se, on0'0z9'122'29 231-829-983 260°8 ‘GNA, ozoz'tt AeBu 121, uéyugsn (2) AVA 8h NOD AL 9NOD OVD VA LAPL3IA DNOHY ONVH NYHd 09 AL 9NOOCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON . sé B09 ~ DN/HN 19 VAY (tiép theo) (a) Ngan han (tiép theo) (Chi tiét cdc khoan vay ngan hang ngn han nhu sau Leal Bén cho vey tién 2020 2019 ‘VND VND (Cac khodn vay duro dim bao Ngan hang TMCP Phat trién Thanh phé Hé Chi Minh, mgt dé ten quan |") USD 1971.650268062 1988622484671 Cac khodn vay khong duoc aim bao Nan héng TMCP Cong thong Viet Nam VND 1973275655305 2.998451.410411 Ngan hang TMCP Guin 66) VND 1080.441555760 291 680216608 Ngan hang TINH Mottharn ven YWoort ‘Wet Nam, Chi nhanh Thanh pnéHOChiMinn —VND._—-586.197.161571 617.544.487.880 Ngan hang Thuong mai Cé phén Xéng dau Petrolmax VND 449,735,795 752 - Ngan hang TMGP Hang hal Viet Narn usp 226.600.008.933 258.808 058678 Ngan hang TNHH Mot than vien. United Oversees Bank Vet Nam, Chinhaah Hé Chi Minh VND 128411192381 51520486 152 ‘Ngin hang TNHH Motthinh vién HSBC VietNam VND 108.900.032.120 950.427.034 104 Naan hang TMCP Bau tu va Prat nbn Vit Nam VND 899 694.609.335 Ngan hang TCP Ngealthvong Viet Nam VND 498 769.250 200 ‘Ngan hang Citibank, N\A, Chi nan H6 Chi Minn VND 483,300 422 787 Ngan hang JMorgan Chase, NA, Chi nhanh Hi Chi Minh usp = 134942.641.695 ‘Ngan hang TMGP ky thuong Viet Nam uso. + TTT 909.445 Ngan hang BNP Paripas. Chinhanh Hé Chi Minh VND) = $4799.900 203, 6.471.260 726,734 6093861628 187 (*)_Khoan vay nay due dm bdo bang nguén thu phat sinh tir hogt d6ng ban ve may bay trong twong lai v6i gid tri ude tinh tai ngay 31 thang 12 nam 2020 la 3.973 ty Béng (ial ngay 31 thang 12 nm 2019: 5.751 ty B6ng). ‘Trong nm 2020, cae khodn vay trén chiu I8i sudt tir 3,09%/ndm Gén 6.2%¢/nam (2018: tu 3,1%/nam dén 5,5%/nam) cho cac_khoan vay bang Ddng Viet Nam, va tu 1 ,89%lndm dén 3,70%Inam (2019: tir 2.7%inam dén 3,4%/nam) cho céc khoan vay bang 86 le My. arLiztpb oor e2t't Lbezrv008'e2s ‘000'000 009 v9" (000'000'08¢"sb0"L 000 000 0ge $90 NA eh0z osp 61h s08;690 esp eirarcoos (000 000 008 #3 000 000's19'b¥0't 000 000'S29 ¥70'L NA ozoz e202 wey 9 Bue, bog weu Lp Ouea, izoz weu 41 Bueyt iz0z wie }) ued dy opp UES 104s sn sn sn P YEN OWL Buey UREN (.) youesg Su, Buopy- ue eUeH B= (.) youerg Buoy, Bua} ~ paw eUIyo Jo YUeE FeIaeUIIOD puE JeLnsNpU| sn von 807 () woseig atodeBuis - yueg veo ‘Aen oyp usa :nes nyu vey rep Buey veBu AeA ueouy 229 1911 1UD Guey ugSu hen (i) 998805 DVO'Z¥E'L (o0on16'»ss'ez92) 000:000°00 016 998°61y 368.850 ‘aNA ozozzi re AeBu wey (sue'ecezva'2) Sps'eL ee0% (ige'evorzas'y) ana 121215 yuea NHING~ 606 95 NeW once zzs't9 (ovoo8szze'v9) ‘ONA we (srs ease zie 2) (Grs'ea0'6R6'2z9°2) 000°000'c0z'04e NA Bue, Lizees ze 98 (ooo'oz9'zez'z9) ‘000°000'000'009 Lb@EPL OOF Bebe 29 uy Uap ueY IEP AeA Buona naiud wes, Bury ueBu Aon, ana ozo Feu ye uey 1a (oa den) AWA (a) 6b NOO AL 9NOD OVI WA L3P-L3IA SNOHM ONVH NWHd 09 AL NODCONG TY CO PHAN HANG KHONG VIETJET VA CAC CONG TY CON Mau sé B 09 — DN/HN 419 VAY (tiép theo) (b) Dai han (tiép theo) 0 w Vay ngan hang (tiép theo) (") Bay la khogn vay hop vén duge cung cdp bi 3 ngan hang va c6 téng han mire cam két la 110 trigu Bé la Mj. Thoi gian dao han ca khoan vay nay la 2 nam tinh tir noay gigi ngan. Sé du no géc vay duos hoan tré trong 4 lan trang nam 2021. Khodn vay hop vén niy khéng c6 ti sin ddim bao va chiu 13i suat Ia 41,63%/nzém (2019; 3,28% nam), (7), Khoan vay nay duge hoan tra trong 17 ky ban nign, mai ky tr 1,4 trigu 66 la My (twong dvong 33 1y Bdng) va ky cubl cing 118 1,5 tu dO la My (tuong yong 35 ty Dang) vao ngéy 13 thang 6 nam 2028. Khodn vay nay chi lai suat 1a 3,29%inam (2019: tie 5,02%/nam dén 5,59%/nam) va duge dam bao TSCB hdu hinh cia T&p doan voi gia tri con lei nhu sau: 2020 2018 VND VND Tau bay 66 higu A320 MSN7167 \VNAG75 (Thuyét minh 10(@)) 691,858,244 ,663 734.165,754.457 Trai phiéu thong Chi tiét eda cdc trai phiéu thurong phat hanh dai han nhu seu: Logi Lat suit Nam aio 2020 2018 tien nam han VND VND “edi phibu phat han theo mménh gia, 440 han eau 28 thang () ND 9% 2522 eax.000.000.000 —_6r0.000.000.000 “rai phibu phat han theo ga 100,009 obnghrél pniév, dao hen sau 36 ‘thang (") VND 9% = 2023. 310.700.0000 10,700000000 —_660,900.000.000 Trai phiéu nay doe Céng ty Cé phan Chimng khoan Thanh phd H8 Chi Minh bao [anh phat hanh; knéng o6 tai san dim bdo, Iai duge tré vao méi ky ban ‘ién voi i suat 6d dinh 1a 9%4/nam trong 2 ky dan nien dau tien ké te ngay phat hanh, va Idi suat tha nél béing 3%/nam cng trung binh lai suat ti8n gu doanh aghiép bang Déng Viet Nam ky han 12 thang trong nhdng ky ban nién tiép theo cho dén ngay dao han. (") Trai phiéu nay duge Cong ty Cé phan Ching khoan HDB bao laénh phat hanh; khéng 66 tai san dam bdo; lai duge tré vao méi ky ban nién v6 Iai suat cd dinh 18. 9%/ndim trong 2 ky ban nién du tién ké tir ngay phat hdnh, va li suat tha ndi bang 3%inam céng trung binh [ai suat tién gUi doanh nghiép bang Déng Viet Nam ky han 12 thang trong nhiing ky ban nién tiép theo cho dén ngay dao han, 43