Embed Size (px)
Citation preview
BAO CAO TAI CHINH RiGNG CONG TY CO PHAN GIAO NHAN KHO VAN
NGOAI THJdNG VICT NAM Cho nam tai chinh ket thuc ngay 31/12/2014 (da dUdc kiem toan)
Cong ty C6 phan Giao nhan Kho van Ngoai thirong Viet Nam So 406 Nguyin T^t Thanh, Quan 4, TP H6 Chi Minh
N O I D U N G
Trang •
Bao c o cua Ban T6ng Giam 66c 02 - 03
Bao cao Icilm toan doc lap 04
B^o cio thi chinh rieng d3 dugc ki6m toan 05-30
Bang can doi ke toan • . . 05-07
B^o cao ket qua hoat dgng kinh doanh 08
Bio cao luu chuyen tidn t? 09
Thuyet minh Bao cao tai chinh rieng 10-30
1
Cong ty C6 phin Giao nhan Kho van Ngoai thirong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
BAO CAO CUA BAN TONG GIAM DOC
Ban T6ng Giam d6c Cong ty C6 phln Giao nhan Kho van Ngoai thuong Viet Nam (sau day goi tit la "Cong ty") trinh bay Bao cao ciia minh va Bao cao tai chinh rieng Cong ty cho nam tai chinh ki t thiic ngay 31 thang 12 nam 2014.
C O N G T Y
Cong ty C6 phIn Giao nhan Kho van Ngoai thuong Viet Nam dugc chuy6n ddi tii Doanh nghiep nha nude theo Quy^t dinh s6 0494/QD-BTM ngay 26 thang 03 nam 2007 cua Bg Thuong Mai (nay la Bg Cong Thuong) vh viec chuyin Cong ty Giao nhan Kho van Ngoai thuong Thanh Ph6 H6 Chi Minh thanh Cong ty C6 pMn Giao nhan Kho van Ngoai thuong Viet Nam.
Cong ty hoat dgng theo Gily chung nhan dang ky kmh doanh Cong ty Co phan s6 0300648264 dang ky Ian dau ngay 16/03/2010, dang ky thay d6i lin thu nam ngay 17/07/2014 do So K I hoach va Diu tu Thanh phd H6 Chi Minh cip.
Try so chinh cua Cong ty tai: S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh.
H Q I BONG Q U A N T R I , B A N TONG G L \ DOC V A B A N K I E M S O A T ;
Cac thanh vien ciia Hoi d6ng Quan tri trong nam va tai ngay lap bao cao nay bao g6m:
Ong Nguyen Minh Xuan Chii tich B6 nhiem ngay 02 thang 04 nam 2014 Ong Vu Thi Due Chu tich Miln nhiem ngay 02 thang 04 nam 2014 Ong Vii Thi Due Uy vien B6 nhiem ngay 02 thang 04 nam 2014 Ong Nguyin Minh Xuan Uy vien Mien nhiem ngay 02 thang 04 nam 2014 Ong Truong Minh Long Uy vien Ong Nguyen Quoc Huy Uy vien Ong Luang Nggc Bao Uy vien
Cac thanh vien ciia Ban T6ng Giam ddc da dilu hanh trong nam va tai ngay lap bao cao nay bao g6m:
Ong: Vii Thi Due T6ngGiamd6c Ong: Luong Nggc Bao Pho Tong Giam doc Ong: Truong Minh Long Pho Tong Giam doc Ong: Pham Tii Anh Ph6 Tong Giam doc
Cac thanh vien cua Ban Kilm soat bao g6m:
Ba: Do Thi Long Chau Truong ban Ba: Vii Thi Bmh Nguyen Thanh vien .* • Ong: Vo H6ng Tuong Thanh vien
K I E M T O A N V I E N
Cong ty TNHH Hang Kilm toSn AASC da thuc hien kilm toan cac Bao cdo tai chinh rieng cho Cong ty.
C O N G B O T R A C K N T I I E M C U A B A N T O N G G I A M D O C D O I V O I B A O C A O T A I C H I N H
Ban T6ng Giam d6c Cong t>' chiu trach nhiem ve viec lap Bao cao tai chinh rieng phan anh trung thuc, hgp ly tmh hinh hoat dgng, kit qua hoat dgng kinh doanh va tmh hinh luu chuyen lien te cua Cong ly trong nam. Trong qua trinh lap Bao cao tai chinh rieng. Ban T6ng G i ^ d6c Cong ty cam kit da man thu cac yeu ciu sau:
2
Cong tyCdphSn Giao nhan Kho van Ngoai thircrngVift Nam • S6 406 Nguyen Tkt Thanh, Quan 4, TP H5 Chi Minh
- Xay dung va duy tri kikm soat npi bp ma Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh la can thilt d l dam bao cho viec lap va trinh bay bao cao tai chinh rieng khong c6n sai sot trong yeu do gian Ian hoac do nhlm iln;
- Lira chpn cac chinh sach k l toan thich hgp va ap dung cic chinh sach nay mot each nhit quan; - Dua ra cac danh gia va du doan hop ly va than trpng; - Neu r5 cac chuln muc k l toan duac ap dung c6 dupe tuan thu hay khong, c6 nhihig ap dung sai lech trpng yeu den
muc can phai cong bo va giai thich trong bao cao tai chinh hay khong; - Lap va trinh bay cac bao cao tai chinh rieng tren ca sa tuan thu cac Chuan muc ke toan, Che dp ke toan doanh
nghiep Viet Nam va cac quy dinh hien hanh c6 lien quan din viec lap va trinh bay Bao cao tai chinh; - Lap cic bao c o tai chinh rieng dua tren ca sa hoat dpng kmh doanh lien tuc, trii truong hpp khong thi cho ring
Cong ty sg tilp tuc hoat dpng kinh doanh.
Ban Tong Giam doc Cong ty dam bao rang ckc s6 k6 toan duac luu giiJ de phan anh tinh hinh tai chinh ciia Cong ty, voi muc dp trung thuc, hop ly tai bit cu thoi dilm nao va dam bao ring Bao cao tai chinh rieng tuan thii cac quy dinh hien hanh ciia Nha nuac. D6ng thai c6 trach nhiem trong viec bao dam an toan tai san ciia Cong ty va thuc hien cac bien phap thich hop dl ngan chan, phat hien cac hanh vi gian Ian va cac vi pham khac.
Ban T6ng Giam d6c Cong ty cam kit ring Bao cao tai chinh rieng da phan.anh trung thuc va hpp ly tinh hinh tai chinh ciia Cong ty tai thai, dilm^ngay 31 thang 12 nam 2014, kit qua hoat dpng kinh doanh va tinh hinh luu chuyen tiln te cho nam tai chinh ket thiic cimg ngay, phii hop voi Chuan muc, Che dp ke toan doanh nghiep Viet Nam va man thu cac quy dinh hi?n hanh c6 lien quan din viec lap va trinh bay Bao cao lai chinh.
Cam ket khac
Ban T6ng Giam d6c cam kit ring Cong ty khong vi pham nghTa vu cong bo thong tin theo quy dinh tai Thong tu s6 52/2012/TT-BTC ngay 05/04/2012 cua Bp Tai chinh huong dan v l viec cong bo thong tm tren Thj truong chung khoan.
Hd Chi Minh, ngay 05 thang 03 nam 20 J5
I
r
.1
I n r
I
0
£aasc S6: J X i /2015/BC.KTTC-AASC.KT7
Kinh girt:
BAO CAO K I E M TOAN DQC LAP
Quy Co dong, Hpi dong QuSn trj \k Ban Tong Gidm doc Cong ty Co phan Giao nh^n Kho van Ngo i thu-omg Vift Nam
Chung toi da kilm toan BAo cao tai chinh rieng k^m theo cua Cong ty Co phin Giao nh^n Kho v^n Ngo^i thuomg Vi?t Nam dugc lap ngay 04 thang 03 nam 2015, tu trang 05 den trang 30, bao g6m: Bang can doi k l toin tai ngay 31 thang 12 nam 2014, Bao cao kit qua hoat dgng kinh doanh, Bao cao luu chuyin tiln t? cho nam tai chinh kit thuc cung ngay va Ban Thuyll minh bao cao tai chinh rieng.
Trach nhifm cua Ban Tong Giam doc
Ban T6ng Giam doc Cong ty chju trach nhi?m ve vifc ISp va trinh bay trung th\rc va hgp ly bao cao tai chfnh rieng cua Cong ty theo Chuin muc k l loan, Chi dp k l toan doanh nghi?p Vi^t Nam va cac quy djnh phap ly c6 lien quan din viec lap va trinh bay bao cao tai chinh va chju trach nhi^m vl kilm scat npi bp ma Ban Tong Giam d6c xac djnh la can thilt dl dam bao cho vifc lap va trinh bay bao cao tai chinh khong c6 sai s6t trpng ylu do gian Ian hoac nhim Ian.
Trach nhifm cua Kiem toin vi€n
Trach nhifm cua chung toi la dua ra y kiln v l bao cao tai chinh rieng d^a tren kit qua cua cupc kilm toan. Chung t6i da tiln hanh kilm toan theo cac Chuan muc kilm toan Vi^t Nam. Cac chuan muc nay yeu clu chung t6i tuSn thu chuin muc va cac quy djnh v l dao due nghl nghiep, lap k l hoach va thuc hi^n cupc kilm toan d l d t dugc su dam bao hgp ly vl viec lif u bao cao tai chinh rieng cua Cong ty c6 c6n sai s6t trpng ylu hay khong.
Cong viec kiem toan bao gom thuc hi^n cac thO tyc nhim thu th^p cac bang chung kiem toan ve cac so li?u va thuylt minh tren bao cao tai chinh rieng. Cac thii tyc kilm toan dupe lua chpn dua tren x6t doan cua kiem toan vien, bao gom danh gia rui ro c6 sai s6t trpng ylu trong bao cao tai chinh rieng do gian Ian hoac nhim Ian. Khi thuc hi?n danh gia cac riii ro nay, kilm toan vien da xem x^t kilm soat npi bp ciia Cong ty lien quan din vi?c l p va trmh bay bao cao tai chinh rieng trung thyc, hgp ly nhim thilt k l cac thu tyc kilm toan phu hgp v&i tinh hinh thuc te, tuy nhien khong nhim myc dich dua ra y kiln v l hi^u qua ciia kiem soat ngi bg cua Cong ty. Cong vi?c kilm toan cung bao gom danh gia tinh thich hgp cua cac chinh sach k l toan dugc ap dyng va tinh hgp ly cua cac u6c tinh k l toan cua Ban Tong Giam doc cung nhu danh gia vifc trinh bay t6ng thi bao cao tai chinh rieng.
Chung toi tin tudng ring cac bing chung kiem toan ma chiing toi da thu th^p dugc la diy dii va thich hgp lam ca sa cho y kien kiem toan cua chiing toi.
Y kien ciia kiem toan vien
Theo y kiln ciia chiing toi, Bao cao tai chinh rieng da phan anh trung thuc va hgp ly, tren cac khia c^nh trpng ylu tbh hinh tai chinh ciia Cong ty Co phin Giao nh^n Kho v ^ Ngo^i thuomg Vi?t Nam t^i ngay 31 thang 12 nam 2014, cung nhu kit qua ho t dpng kinh doanh va tinh hinh luu chuyin tiln tf cho nam tai chinh kit thiic cung ngay, phu hgp v<5ri Chuin muc k l toan, Chi dp k l toan doanh nghi?p Vi^t Nam va cac quy djnh phap ly c6 lien quan din vi?c l|p va trinh bay bao cao tai chinh.
TNHH Hang Kiem toan A A S C
m -Pho Tong Giam doc Clay chiing nhan dang ky hanh nghe kiem toan s6: 0725-2013-002-1 Ha Noi, ngay 10 thang 03 nam 2015
T: (84) 4 3824 1990 t F: (84) 4 3825 3973 | 1 Le Phung Hieu. Hanoi, Vietnam
H A N G K | € M T O A N A A S C
Nguyen Dinh Thang • Kiem toan vien Giiy chung nh^ dang ky hanh nghl kiem toan s6: 1624-2013-002-1
A m«mbw of International
Cong ty C6 phSn Giao nhan Kho van Ngoai thu-ong Viet Nam S5 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh
Bao cao tai chinh rieng nam tai chinh kit thuc ngay 31/12/2014
BANG CAN DOI K E TOAN Tai ngay 31 thang 12 nam 2014
MS TAI SAN Thuyet 31/12/2014 01/01/2014 minh D5 dieu chinh
VND VND
100 A. TAI SAN NGAN HAN 260.433.238.459 386.647.197.219
no 1. Tiln va cac khoan tinmg dirong tiln 03 75.568.112.832 139.536.332.212 111 1. Tiln 62.466.032.832 69.150.332.212 112 2. cac khoan tuong duong tiln 13:102.080.000 70.386.000.000
120 II. C^c khoan diu tir tai chinh ngin ban 04 63.864.081.750 66.304.081.750 121 1. Diutu ngan han 63.864.081.750 66.304.081.750
130 in. C^c khoan phai thu ngSn han - 116.681.959.644 172.087.114.724 131 1. Phai thu khach hang 77.153.757.742 92.422.681.699 132 2. Tra truoc cho nguoi ban 36.134.978.181 77.457.136.146 135 5. cac khoan phai thu khac 05 3.647.267.496 2.207.296.879 139 6. Du phong phai thu ngin han kh6 doi (254.043.775) -
140 IV. Hang t6n kho 06 2.974.014.970 6.766.720.633 141 1. Hang tdnkho 2.974.014.970 6.766.720.633
150 V. Tai san ngan han khac 1.345.069.263 1.952.947.900 151 1. Chi phi tra truac ngan han 51.940.453 217.303.175 152 2. Thue GTGT dugc khau trir 1.258.628.810 -154 3. Thue va cac khoan khac phai thu Nha nuoc 07 - 1.710.644.725 158 5. Tai san ngan han khac 34.500.000 25.000.000
200 B. TAI SAN DAI HAN 156.641.128.141 122.527.436.482
220 II. Taisancodmh 23.686.139.213 24.040.517.773 221 1. Tai san c6 dinh hiiu hinh 08 13.885.245.610 14.203.596.798 222 - Nguyen gia 23.893.807.886 2J.720.635.158 223 - Gid tri hao mdn luy ke (10.008.562.276) (7.517.038.360) 221 3. Tai san c6 dinh v6 hinh 09 9.800.893.603 9.836.920.975 228 - Nguyen gid 9.911.978.000 9.911.978.000 229 ~ Gid tri mdn luy ke (111.084.397) (75.057.025)
250 IV. cac khoan dau tu tai chinh dai han 10 131.873.369.799 97.127.992.787 251 1. Dau tu \'ao cong ty con 17.947.700.000 17.947.700.000 252 2. Dau tu vao cong ty lien ket, lien doanh 34.859.812.133 33.468.637.133 258 3. Dau tu dai han khac 79.534.641.166 48.283.172.454 259 4. Du phong giam gia dau tu tai chinh dai han (468.783.500) (2.571.516.800)
260 V. Tai san dai han khac 1.081.619.129 1.358.925.922 261 1. Chi phi tra truac dai han 11 197.572.699 459.879.492 268 3. Tai san dai han khac 12 884.046.430 899.046.430
270 T 6 N G CONG TAI SAN 417.074.366.600 509.174.633.-'01
5
C6ng ty C6 phin Giao nhan Kho van Ngoai thirong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Mmh
BSo cao t^i chinh rieng nam tai chinh kk thuc ngay 31/12/2014
BANG CAN DOI K E TOAN Tgi ngay 31 thang 12 n&m 2014
(tiip theo)
M3 s6
N G u d N V6N Thuylt minh
31/12/2014
VND
01/01/2014 D3 dieu chinh
VND
300 A. N<? PHAI TRA 131.011.587.989 224.559.785.353
310 I. Ng ngin han 312 2. Phai tra nguoi ban 313 3. Nguoi mua tra tien truac 314 4. Thul va cac khoan phai nop Nha nuac 315 5. Phai tra nguoi lao dong 316 6. Chi phi phai tra 319 9. cac khoan phai tra, phai nop ngin han khac 323 11. Quy khen thuong va phuc lgi
13
14 15
130.937.337.989 68.916.571.651
250.000.000 2.793.675.810
17.622.478.964 1.742.183.890
33.513.158.727 6.099.268.947
224.485.535.353 153.262.476.418
152.122.015 3.601.430.435
11.412.885.323 1.645.541.890
49.061.056.346 5.350.022.926
330 n. Ng dai han 333 3. Phai tra dai han khac 16
74.250.000 74.250.000
74.250.000 74.250.000
400 B. VON CHU SO HUU 286.062.778.611 284.614.848.348
410 L V6n chii sahihi 411 1. V6n diu tu ciia chu so hihi 413 3. V6n khac ciia chii sa hiru 420 10. Lgi nhuan sau thul chua phan ph6i
17 286.062.778.611 255.000.000.000
136.193.960 30.926.584.651
284.614.848.348 255.000.000.000
136.193.960 29.478.654.388
440 TONG CQNG NGUON VON 417.074.366.600 509.174.633.701
6
Cong ty C6 phan Giao nhan Kho van Ngoai thuong Viet Nam S6 406 N.^yln Jk Thanh, Quan 4, TP H6 Chi Mmh
Bao c^o tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
CAC CHi TIEU NGOAI BANG CAN DOI K E TOAN
Chi tieu 31/12/2014 01/01/2014 Ba dieu chinh
5. Ngoai te cac loai - USD - EUR
546.183,96 217,60
1.670.529,30 228,52
Nguoi lap bilu
Thj My Trang Nguyen Bich Lien
Lap, ngay 04 thang 03 nam 2015
Vu The Due
7
Cong ty C6 phan Giao nh§n Kho vSn Ngoai thinmg Vift Nam S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh
Bao cao t^i chinh rieng nam tai chinh kk thuc ngay 31/12/2014
BAO CAO K E T QUA HOAT DQNG KINH DOANH Nam 2014
M3
s6 CHI TIEU
01 1. Doanh thu b n h^ng va cung c p djch vu
02 2. Cac khoan giam trir doanh thu
10 3. Doanh thu thuin ve ban h ng cung cap djch vu
11 4. Gii v6n h^ng ban
20 5. Loi nhuan gpp \e ban h ng cung cap djch vy
21 6. Doanh thu boat dong tai chinh
22 7. Chi phi tai chinh 23 Trong do: Chi phi lai vay 24 8. Chi phi ban hang 25 9. Chi phi quan ly doanh nghiep
30 10 Loi nhuan thuin tir hoat dong kinh doanh
31 11 Thu nhap khac
32 12 Chi phi khac
40 13 Lgi nhuSn khac
50 14 T6ng iQi nhuan k€ todn tru^c thue
51 15 Chi phi thul thu nhap doanh nghiep hien hanh 52 16 Chi phi thul thu nhap doanh nghiep hoan lai
60 17. L^i nhuan sau thu£ thu nh|ip doanh nghiep
Thuyet
minh
18
Nguoi lap bieu Ke toan truong
19
20^ 21
22
23 24
25
Nam 2014
VND
1.008.130.439.527
1.008.150.439.527
974.592.295.435
33.538.144.092
17.745.180204 (805-272.903)
17.311.263.488
34.777.333.711
1.981.174.679 101.324.493
1.879.850.186
36.657.183.897
7.519.234.207
29.137.949.690
Cao Thj My Trang Nguyen Bich Lien
N3m 2013 Da dilu chinh
VND
870.105.625.428
870.105.625.428
850.285.325.848
19.820.299.580
21.902.800.543 (4.946.802.946)
16.602.218.201
30.067.684.868
7.105.752.863 3.395.416
7.102.357.447
37.170.042.315
7.744.578.020
29.425.464.295
dm 2015
eDuc
8
-1 - - - W J —
Cong ty C6 phan Giao nhan Kho van Ngoai thiroTig Vift Nam S6 406 Ngu}'ln Tit Thanh, Quan 4, TP H6 Chi Minh
Bao c&o tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
BAO CAO LlTU CHUYEN TIEN TE Nam 2014
(Theo phiramgphap gian tiip)
M3 CHi TIEU Thuyet minh
1. LUU CHUYEN TIEN TU* HOAT DQNG KINH DOANH 01 1. nhuan tru&c thud
2. Biiu chinh cho cac khoan 02 - Khiu hao tai san c6 djnh 03 - Cac khoan du phong 04 - Lai, 16 chenh lech ty gia hoi doai chua thuc hien 05 - Lai, 16 tu hoat dong dau tu 08 3. nhuan tir hoat dgng kinh doanh tru&c thay ddi
von luu dgng 09 - Tang, giam cac khoan phai thu 10 - Tang, giam hang ton kho 11 - Tang, giam cac khoan phai tra (khong ke I5i vay phai
tra, thue thu nhap doanh nghi^ phai nop) 12 - Tang, giam chi phi tra truoc 14 - Thul thu nhap doanh nghiep da nop 15 - Tiln thu khac tu hoat dong kinh doanh 16 - Tien chi Idiac cho hoat dong kinh doanh
20 Luu chuyin tiin thu&n tir hoat dpng kinh doanh
H. LUtJ CHUYEN TIEN TlT HOAT DQNG DAU TU" 21 1. Tiln chi dl mua sim, xay dung TSCD va cac tai san
dai han khac 23 3. Tien chi cho vay, mua cac cong cu ng cua don vj
khac 24 4. Tiln thu h6i cho vay, ban lai cac c6ng cu ng cua don
vi khac 25 5. Tiln chi diu tu gop v6n \'ao don \ ' i khac 26 6. Tiln thu h6i diu tu gop von \ko don vi khac 27 7. Tiln thu lai cho vay, c6 tuc \'a lgi nhuan dugc chia 30 Luu chuyin tiin thu&n tir hoat dpng dau tu
III. LUU CHUYEN TIEN TlT HOAT DQNG T.\ CHINH 36 6. C6 tuc, lgi nhuan da tra cho chu so hiju 40 Luu chuyin tiin thu&n tir hoat dgng tai chinh
50 Luu chuyen tien thuan trong nam
60 Tien va tuong duong tien dau nSm 61 Anh huong cua ty gia hoi doai den quy doi ngoai te 70 Tiln va tuong duong tien cuoi nam 03
Nguoi lap bilu
Nam 2014 N3m 2013 Da dieu chinh
36.657.183.897 37.170.042.315 (16.900.042.124) (25.104.169.236)
2.527.551.288 2.402.394.831 (1.848.689.525) (5.920.458.501)
(169.305.810) 190.686.763 C17.409.598.077) (21.776.792.329) 19.757,141.773 12.065.873.079
57.551.356.785 24.071.261.433 3.792.705.663 (6.766.720.633)
(94.384.982.188) 15.405.626.310
427.669.515 (158.190.245) (7.121.714.831) (8.106.476.593)
12.250.000 3.652.247.190 (1.745.029.214) (2.924.951.316)
(21.710.602.497) 37.238.669.225
(2.229.750.001) (128.422.073)
(70.911.468.712) (65.000.000.000)
25.000.000.000 2.510.370.573
(1.391.175.000) (4.715.000.000) 17.309.250.000 15.277.118.512 23.495.835.949
(16.946.025.201) (43.837.215.551)
(25.500.000.000) (20.404.210.500) (25.500.000.000) (20.404.210.500)
(64.156.627.698) (27.002.756.826)
139.536.332.212 166.405.815.377 188.408.318 133.273.661
75.568.112.832 139.536.332.212
ao Thj My Trang Nguyen Bich Lien
9
Cong t>' C6 phin Giao nh5n Kho van Ngoai thu-ong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
Bdoc5o tai chfnh riSng nam tai chinh kk thuc ngay 31/12/2014
THUYET MINH BAO CAO TAI CHINH
1. THONG TIN CHUNG
Hinh thirc sa hiru von
Cong ty C6 phin Giao nhan Kho van Ngoai thuong ViSt Nam dugc chuyin doi tii Doanh n^iep nha nu6c theo Quylt dinh s6 0494/QD-BTM ngay 26 thang 03 nam 2007 ciia Bg Thuong Mai (nay la Bg Cong Thuong) v l viec chuyin Cong ty Giao nhan Kho van Ngoai thuong Thanh Phd H6 Chi Mmh thanh Cong ty C6 phin Giao nhan Kho van Ngo^i thuong Viet Nam.
Cong ty hoat dgng theo Giiy chung nhan dang ky kmh doanh Cong ty C6 phin s6 0300648264 dang ky lin diu ngay 16/03/2010, dang ky thay ddi l in thii nam ngay 17/07/2014 do Sa K l hogtch va Diu tu Thanh phd H6 Chi Minh cip.
Tru sd chinh cua Cong ty tai: S6 406 Nguyin Tit Thanh, Quan 4, TP Hd Chi Minh.
Vdn-dilu le ciia Cong ty la: 255.000.000.000 ddng; tucmg duong 25.500.000 cd phin, menh gia mot c6 phin la 10.000
Cong ty c6 cic don vj true thuoc sau: Dja chi Chi nhanh Dung Quit Quang Ngai Chi nhanh Cin Tha Can Tha Chi nhanh Ha Ngi Ha Ngi Chi nhanh Hai Phong Hai Phong Chi nhanh Quang Ninh Quang Nmh
Hoat dgng kinh doanh chinh Djch vu van tai da phuong thuc Dich vu van tai da phuong thuc Djch vu van tai da phuong thiic Dich vu van tai da phuong thuc Dich vu van tai da phuong thuc
Thdng tin v l cac cong ty con, cdng ty lien kit, cdng ty lien doanh cua Cong ty xem: chi tilt tai Thuylt minh sd 10.
Nganh nghl kinh doanh - Giao nhan van tai hang hoa xuit nhap khiu. - Giao nhan van tai hang qua canh, hang ngoai giao, hang hdi chg trien lam, thiet bi cho cac cudc bieu dien van hoa nghe thuat, hang cong trinh, sieu truong, sieu trong, dd dung ca nhan, hang bilu tang, hang mau, tai li^u chiing tu bing cac duong hang khdng, dudng bien, duong song, duong sit, dudng bg trong va ngoai nuac. - Dai iy tau biln, dai ly luu cudc gom hang va chia le, quan ly container, dai ly cho cac h5ng giao niian, dai ly cho cac hang chuyen phat nhanh, dai ly ky giri hang hoa, dai ly thii tuc hai quan, kiem kien, kiem nghiem, giam dinh, mua bao hilm hang hoa theo quy dinh cua Nha nude.
- Dai ly va tdng dai ly cho cac hang hang khdng cac dich vu van tai hang khdng va hanh khach. Mdi gidi thue va cho thue tau trong va ngoai nude. - Dich vu cung ung tau biln, tilp nhan bao quan hang hoa, may mdc va cung ung mgi dich \ii sxia chua, thay thi may mdc, tau biln, giii tra lai hang tau nhirng may mdc thilt bi hu de thay the hoac du thira theo yeu ciu cua hang tau trong qua trinh sua chua nang cip.
- Kinh doanh x-uit nhap khiu true tilp va nhan uy thac xuit nhap khiu cac loai hang hoa. - Kinh doanh dich vu logistics va quan ly chudi cung ung. - Kinh doanh djch \'u van tai da phuong thuc. - Kmh doanh bat dgng san. - Kho bai va luu gilt hang hoa. - Thuc hien djch mj m vin ve giao nhan van tai, xuit nhap khau, thu tuc hai quan, thdng tin thj truong theo yeu ciu, ciia td chuc. ca nhan trong \'a ngoai nude.
10
Cong ty CQ phin Giao nhan Kho van Ngoai thuong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
Bao cao tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
- Kinh doanh dich vu chuyen phat nhanh. - T6 chuc hoi chg triln lam, hgi nghi, hoi thao (tru cac hoat dgng trong lmh vuc c6 su dung chit nd, chit chay, hoa chit ... lam dao cu, dung cu thuc hien cac chuong trinh van nghe, phim, anh,...). - Diu tu xay dung, quan ly, kinh doanh khai thac bit dgng san, ca sa ha ting, khu cong nghiep, cao 6c van phong, can hg chung cu, trung tam thuong mai, nha hang. - B6c x6p hang h6a; Van tai hang hoa bing dudng bg; Hoat dgng dich vu ho trg true tilp cho van tai dudng thuy; Van tai hang hoa duong sit; Van tai hang hoa ven biln va viin duong; Van tai hang hda dudng thuy va noi dia.
- Ho^t dgng dich vu hd trg true tilp cho van tai dudng sit va dudng bg (tru hda Idng khi divan chuyin).
2. CHE D O VA CHINH SACK K E TOAN AP DUNG T ^ CONG TY
2.1. Ky kl toan, don vi tien te sir dung trong kl toan
Ky k l toan nam cua Cdng ty bit diu tu ngay 01 /OI va kit thuc vao ngay 31/12 hang nam. Dan vi tiln te sii dung trong ghi chep k l toan la ddng Viet Nam (VND).
2.2. Chuan myc va Chi dg ke toan ap dung
Chi do ki toan dp dung Cdng ty ap dung Chi do K I toan doanh nghiep ban hanh theo Quylt dinh sd 15/2006/QD-BTC ngay 20/03/2006 d3 dugc sua ddi, bd sung theo quy dinh tai Thong tu 244/2009/TT-BTC ngay 31/12/2009 cua Bd truong Bd Tai chinh.
Tu)^en bo ve viec tuan thii Chuan muc ki toan vd Che do ki toan Cong ty da ap dung cac Chuin muc ke toan Viet Nam va cac van ban hudng dan Chuan muc do Nha nude da ban hanh. Cac Bao cao tai chinh dugc lap va trinh bay theo dung mgi quy dinh ciia timg chuan m\rc, thdng tu hudng dan thuc hien chuin muc va Chi dd k l toan hien hanh dang ap dung.
Hinh thirc ki todn dp dung Cdng ty ap dung hinh thuc ke toan tren may vi tinh.
2.3. Co sd lap bao cao tai chinh rieng
Bao cao tai chinh rieng dugc trinh bay theo nguyen tic gia goc. Bao cao tai chinh rieng ciia Cdng ty dugc lap tren ca sd tdng hgp cac nghiep vu, giao dich phat sinh va. dugc ^hi so ke toan tai cac dan vj thanh vien hach toan phu thugc va tai Van phdng Cdng ty. Trong Bao cao tai chinh rieng cua Cdng ty, cac nghiep vu giao dich ngi bd va sd du ngi bd cd lien quan din tai san, nguon von va cdng ng phai thu, phai tra ngi bd da dugc loai trir.
2.4. Cong cu tai chinh
Ghi nhan ban dau Tai san tai chinh Tai san tai chinh cua Cdng ty bao gom tien va cac Ichoan tuong duong tien, cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, cac khoan dau tu ngin han \'a dai han. Tai thai diem ghi nhan ban dau, tai san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan true tilp din viec mua, phat hanh tai san tai chinh dd.
Ng phai tra tai chinh ' * Ng phai tra tai chinh ciaa Cdng ty bao gom cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phai tra. Tai thdi diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh dugc xac dinh theo gia phat hanh cdng cac chi phi phat sinh lien quan true tilp din viec phat hanh ng phai tra tai chinh dd.
11
Cong ty C6 phan Giao nhan Kho van Ngoai thirong Viet Nam Bao cao tai chinh rieng S6 406 Nguyen l i t Thanh, Quan 4, TP H6 Chi Minh nam tai chinh kk thuc ngay 31/12/2014
Gid trj sau ghi nhan ban dau Hien tai chua c6 cac quy dinh \k danh gia lai cong c\ tai chinh sau ghi nhSn ban diu.
2.5. Tiln va cic khoan tuong duong tiln
Tiln va cac khoan tuong ducmg tiln bao g6m tiln mat tai quy, tiln gui ngan hang, cac khoan diu tu ngin han c6 thdi gian dao han khdng qua ba 03 thang, cd tinh thanh khoan cao, cd kha nang chuyen ddi dl dang thanh cac luong tiln xac dinh va khdng cd nhieu rui ro trong chuyen ddi thanh tien.
2.6. cac khoan phai thu
cac khoan phai thu dugc trinh bay tren Bao cao tai chinh rieng theo gia trj ghi sd cac khoan phai thu khach hang va phai thu khac sau khi tru di cac khoan du phdng dugc lap cho cac khoan ng phai thu khd ddi.
Du phdng ng phai thu khd ddi dugc trich lap cho tung khoan phai thu khd ddi can cir vao tuoi ng qua ban cua cac khoan ng.
2.7. Hang ton kho
Hang tdn kho dugc tinh theo gia goc. Truong hgp gia tri thuin cd thi thuc hien dugc thip hon gia gdc thi hang tdn kho dugc tinh theo gia tri thuan cd the thuc hien dugc. Gia goc hang tdn kho bao gdm chi phi mua, chi phi che bien va cac chi phi lien quan true tilp khac phat sinh dl cd dugc hang tdn kho d dia diem va trang thai hien tai.
Gia tri hang tdn kho dugc xac djnh theo phuong phap binh quan gia quyen. >
Hang tdn kho dugc hach toan theo phuong phap ke khai thuong x-uyen.
Du phdng giam gia hang tdn kho dugc lap vao thdi dilm cudi nam la sd chenh lech giQ-a gia gdc ciia hang tdn kho Idn hon gia trj thuin cd thi thuc hien dugc.
2.8. Tai san c6 dinh va khau hao tai san c6 djnh
Tai san cd dinh hiru hinh, tai san cd dinh vd hinh dugc ghi nhan theo gia gdc. Trong qua trinh sir dung, tai san cd djnh hiiu hinh. tai san cd djnh v6 hinh dugc ghi nhan theo ngmen gia, hao mdn luy ke va gia tri con laL
Khiu hao dugc trich theo phuong phap dudng thing. Thdi gian khiu hao dugc udc tinh nhu sau: - Nha ciia, vat kiln true 08-15 nam - May mdc, thiet bj 03 - 08 nam - Phuong tien van tai 06 - 1 0 nam - Thilt bi van phdng * • 03 - 05 nam - Phan mem may tinh 08 nam - Quyin su dung dit lau dai khdng trich khiu hao
2.9. Cac khoan diu tu tai chinh
Cac khoan diu tu vao cac cdng ty con ma trong do Cdng ty nim quyIn kiem soat dugc trinh bay theo phuong phap gia gdc. Cac khoan phan phoi lgi nhuan ma cdng ty me nhan dugc tu sd lgi nhuan luy ke cua cac cdng ty con sau ngay cdna t>' me nim quyIn kiem soat dugc ghi \ao ket qua hoat ddng kinh doanh trong k"y cua cdng ty me. Cac khoan phan phdi khac dugc xem nhu phin thu hdi ciia cac khoan dau tu va dugc trir \o gia trj dau tu.
12
Cong ty Co phan Giao nhan Kho van Ngoai tbiroTig Vift Nam Bio c o thi chinh rieng S6 406 Nguyen Jk Thanh, Quan 4, TP H6 Chi Minh nam tai chinh kk thuc ng^y 31/12/2014
Cac khoan diu tu vao cac cong ty lien kit ma trong d6 Cong ty c6 anh huong dang k l dugc trinh bay theo phuong phap gia gdc. cac khoan phan ph6i lgi nhuan tu s6 lgi nhuan thuin luy k l ciia cac cong ty lien kit sau ngay diu tu dugc phan bd vao kit qua hoat ddng kinh doanh trong ky ciia Cdng ty. Cac khoan phan phoi khac dugc xem nhu phin thu hdi cac khoan dau tu va dugc tru vao gia tri dau tu.
Khoan diu tu vao cdng ty lien doanh dugc k l toan theo phuong phap gia g6c. Khoan von gdp lien doanh khdng dilu chinh theo thay ddi cua phin sd hiJu ciia cdng ty trong tai san thuin ciia cdng ty lien doanh. Bao cao Kit qua hoat ddng kinh doanh ciia Cdng ty phan anh khoan thu nh^p dugc chia tii lgi nhu^ thuin luy k l cua Cdng ty lien doanh phat sinh sau khi gdp von lien doanh.
cac khoan diu tu tai chinh tai thdi diem bao cao, nlu: - Ky philu, tin philu kho bac, tiln giri ngan hang cd thdi han thu hdi hoac dao han khdng qua 3 thang k l tu ngay mua khoan diu tu dd dugc coi la "tuong duong tien"; - Cd thdi han thu hdi vdn dudi 1 nam hoac trong 1 chu ky kinh doanh dugc phan loai la tai san ngin han; - Cd thdi han thu hdi vdn tren 1 nam hoac hon 1 chu ky kinh doanh dugc phan loai la tai san dai han.
Du phdng giam gia dau tu dugc lap vao thdi diem cudi nam la so chdnh lech gi&a gia gdc cua cac khoan dau tu dugc hach toan tren sd k l toan Idn hon gia tri thi truong hoac gia tri hgp ly ciia chiing tai thdi diem lap du phdng. - Ddi voi cac khoan diu tu chiing khoan: nlu chiing khoan da dugc niem yet thi gia tri thj trudng dugc tinh theo gia giao dich bmh quan tai ngay trich lap du phdng tren Sd Giao dich Chiing khoan Ha Ngi (HNX) hoac gia ddng ciia tai ngay trich lap du phdng tren Sd Giao djch Chiing khoan Thanh phd Hd Chi Mmh (HOSE); nlu chiing khoan chua dugc niem yit tren thj trudng chiing khoan thi gia tri thj trudng dugc xac dinh theo gia giao djch binh quan tren thi trudng giao djch ciia cac cdng ty dai chiing chua niem yIt (UPCom) tai ngay lap du phdng hoac gia trung binh tren co sd gia giao djch dugc cung cip tdi thilu bdi ba cdng ty chung khoan tai thdi dilm lap du phdng. Trudng hgp khdng thi xac dinh dugc gia thi trudng ciia chung khoan thi Cdng ty khdng trich lap dy phdng giam gia chiing khoan. Ddi vdi chiing khoan niem yIt bi buy giao djch, ngimg giao djch ke tu ngay giao djch thii sau trd di thi gia tri thj trudng la gia trj sd sach tai ngay lap bang can ddi k l toan gin nhit.
- Ddi vdi cac khoan diu tu dai han vao td chiic kmh t l : muc trich lap dy phdng dugc xac dinh dua vao bio cao tai chinh tai thdi dilm trich lap du phdng ciia td chuc kinh te.
2.10. Chi phi tra tru^c
Cac chi phi tra trudc chi lien quan den chi phi san xuit kinh doanh cua mot nam tai chinh hoac mot chu ky kinh doanh dugc ghi nhan la chi phi tramrdc r^ in han va dugc tinh vao chi-phi san xuk kinh doanh trong nam tai chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan den ket qua boat ddng san xuat kinh doanh cua nhieu nien dd k l toan dugc hach toan vao chi phi tra trudc dai han de phan bd dan vao kit qua boat ddng kmh doanh trong cac nien dg ke toan sau.
Viec tinh va phan bd chi phi trz trudc dai han vao chi phi san xuat kinh doanh tiirig k-y hach toan dugc can cii vao tinh chit, miic dd tiing loai chi phi dl chgn phuong phap va tieu thiic phan bd hgp ly. Chi phi tra trudc dugc phan bd din vao chi phi san xuat kinh doanh theo phuong phap dudng thing.
2.11. Chi phi phai tra
Cac khoan chi phi thuc t l chua phat sinh nhung dugc trich trudc vao chi phi san xuat, kinh doanh trong nam dl dam bao khi chi phi phat sinh thuc t l khdng gay dot biln cho chi phi san xuit kinh doanh tren co sd dam bao nguyen tic phu hgp giira doanh thu va chi phi. Khi cac chi phi do phat sinh. neu cd chenh lech vdi sd da trich, ke toan tien hanh ghi bd sung hoac ghi giam chi phi mong ling vdi phan chenh lech.
13
Cong ty C5 phan Giao nhan Kho van Ngoai thirong Vift Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
2.12. Vdn chu so hiru
Bio eio tk\h ri^ng nam tai chinh kit thuc ngay 31/12/2014
Von diu tu cua chu sd hiju dugc ghi nhSn theo sd vdn thuc gdp cua chu sd hChi.
Vdn khac cua chu sd hiru dugc ghi theo gia tri cdn lai giua gia tri hgp ly cua cac tai san ma doanh nghiep dugc cic td chuc, ca nhan khac tang, bieu sau khi tru (-) cac khoan thul phai nop (nlu cd) lien quan din cac tai san dugc tang, bilu nay; va khoan bd sung tu kit qua hoat ddng kinh doanh.
Lgi nhuan sau thue chua phan phdi la sd lgi nhuan tir cac boat dgng cua doanh nghiep sau khi tru (-) cac khoan dilu chinh do ap dung hdi td thay ddi chinh sach k l toan va dilu chinh hdi td sai sot trgng ylu cua cac nam trudc. Lgi nhuan sau thul chua phan phdi cd the dugc chia cho cac nha dau tu dua tren ty le gdp vdn sau khi dugc Hdi ddng quan tri phe duy?t va sau khi da trich lap cac quy du phdng theo Dilu le Cdng ty va cac quy dinh cua phap-luat Viet Nam.
Cd tuc phai tra cho cac cd ddng dugc ghi nhan la khoan phai tra trong Bang Can ddi k l toan ciia Cdng ty sau khi cd thdng bao chia cd tuc ciia Hdi ddng Quan trj Cdng ty va thdng bao ngay chdt quyIn nhan cd tuc ciia Trung tam Luu ky chung khoan Viet Nam.
2.13. Cac nghiep vu bang ngoai t f - I
Cac nghiep vu phat sinh bang cac don vj tiln te khac vdi don vj tiln te k l toan ciia Cdng ty (VND) dugc hach toan theo ty ''h gia giao dich vao ngay phat sinh nghiep vu. Tai ngay ket thiic ky ke toan, cac khoan muc tien te (tiln mat, tiln giii, tiln ; K dang chuyen, ng phai thu, ng phai tra khdng bao gdm cac khoan Nguoi mua ling trudc va U*ng trudc cho nguoi ban, / Doanh thu nhan trudc) cd gdc ngoai t dugc danh gia lai theo ty gia mua vao ciia ngan hang thuong mai noi Cdng ty md tai khoan cdng bd tai thdi dilm lap Bao cao tai chinh. Tit ca cac khoan chenh lech ty gia thuc t l phat sinh trong k-y va - it\ chenh lech do danh gia lai sd du cac khoan muc tien te cd gdc ngoai te cudi nam dugc hach toan vao kit qua boat ddng kinh doanh ciia nam tai chinh.
2.14. Ghi nh^n doanh thu
Doanh thu ban hang Doanh thu ban hang dugc ghi nhan khi ddng thdi thda mSn cac dieu kien sau: - Phan Idn nii ro va lgi ich gin lien vdi quyen sd hiru san pham hoSc hang hda da dugc chuyen giao cho ngudi mua; - Cdng t\ khdng cdn nam giii quyen quan ly hang lioa nhu ngudi so huu hang hda hoac qu\'en kiem soat hang hda; - Doanh thu dugc xac dinh tuong ddi chac chan; - Cdng ty da thu dugc hoac sS thu dugc lgi ich kinh te tu giao djch ban hang; - Xac djnh dugc chi phi lien quan den giao djch ban hang.
Doanh thu cung cap dich vu Doanh thu cung cap dich vu dugc ghi nhan khi kit qua cua giao dich dd dugc xac dinh mot each dang tin cay. Trudng hgp viec cung cip dich \ i i lien quan din nhilu nam thi doanh thu dugc ghi nhan trong nam theo kit qua phin cdng viec da hoan thanh vao ngay lap Bang can ddi ke toan cua nam do. Ket qua cua giao djch cung cap dich vu dugc xac djnh khi thda man cac dieu kien sau:
- Doanh thu dugc xac dinh tuong ddi chac chan; - Cd kha nang thu dugc lgi ich kinh te tir giao dich cung cap dich vu dd; - Xac djnh dugc phan cdng viec da hoan thanh vao ngay lap Bang can ddi ke toan; - xac djnh dugc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cip djch vu dd.
Phin cdng viec cung cip djch \'u da hoan thanh dugc xac dinh theo phuong phap danh gia cdng viec hoan thanh.
14
Cong ty C6 phin Giao nh3n Kho v3n Ngoai thirong Vift Nam B^o c o t^i chinh rieng S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh [ nam tai chinh kk thuc ngay 31/12/2014
Doanh thu hoat dpng tdi chinh Doanh thu phat sinh tu tiln lai, c6 tuc, lgi nhuan dugc chia va cic khoan doanh thu hoat dgng tai chinh khac dugc ghi nhan khi thoa man ddng thdi hai (2) dilu kien sau: - Cd kha nang thu dugc lgi ich kinh t l tCr giao dich do; - Doanh thu dugc xac dinh tuong ddi chac chin;
Cd tuc, lgi nhuan dugc chia dugc ghi nh^n khi Cdng ty dugc quyIn nhan cd tuc hoac dugc quyIn nhan Igi nhuan tii viec gdp vdn.
2.15. Ghi nhan chi phi tai chinh
Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gdm: - Chi phi hoac cac khoan Id lien quan den cac hoat dgng dau tu tai chinh; - cac khoan Id do thay ddi ty gia hdi doai cua cac nghiep vu phat sinh lien quan din ngoai te; - Du phdng giam gia dau tu chung khoan. cac khoan tren dugc ghi nhan theo tdng sd phat sinh trong nam, khdng bii trir vdi doanh thu hoat ddng tai chinh.
2.16^Cac khoaa tbiil^
Thue hien hanh Tai san thul va cac khoan thul phai nop cho nam hien hanh va cac nam trudc dugc xac dmh bang sd tien du kiln phai nop cho (hoac dugc thu hdi tu) co quan thul, dua tren cac muc thul suit va cac luat thue cd.hieu lire den ngay kit thuc k-y tinh thue nam.
2.17. cac ben lien quan
cac doanh nghiep true tiep hay gian tiep qua mot hoac nhieu trung gian, cd quyen kiem soat Cdng ty hoac chiu sir kiem soat ciia Cdng ty, hoac cimg chung sir kiem soat vdi Cdng ty, bao gdm ca cdng ty me, cdng ty con va cdng ty lien ket la cac ben lien quan. Cac ben lien kit, cac ca nhan true tilp hoac gian tiep nim quyen bilu quyet cua Cdng ty ma cd anh hudng dang k l ddi vdi Cdng ty, nhung nhan su quan ly chii chdt ciia Cdng ty, nhung thanh vien mat thilt u-ong gia dinh ciia cac ca nhan nay hoac cac ben lien ket nay hoac nhihig cdng ty lien ket vdi cac ca nhan nay ciing dugc coi la ben lien quan.
Trong \iec xem xet timg mdi quan he ciia cac-benli^ quan,: cinxfaiiy tdi ban cbit cua mdi quan he chu khdng chi hinh thiic phap ly ciia cac quan be dd.
3. TIEN VA CAC KHOAN TlTONG DlTONG TIEN 31/12/2014 01/01/2014
Da dilu chinh VND VND
Tien mat 2.884.541.628 2.526.420.609 Tien giii ngan hang 59.581.491.204 66.623.911.603 Cac khoan tuong duong tien 13.102.080.000 70.386.000.000
75.568.112.832 139.536.332.212
Tai ngay 31 thang 12 nam 2014, cac khoan tiln giri cd ky han cd gia trj 13.102.080.000 VND dugc giii tai cac Ngan hang Thuong mai cd phan vdi k"y' han tir 1 thang den 3 thang, lai suat tir 4,5%'nam den 7,5%, nam.
15
Cong ty C6 phin Giao nhan Kho van Ngoai thiro-ng Viet Nam S6 406 Nguyen ik Thanh, Quan 4, TP H6 Chi Minh
Bao c^o tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
4. CAC KHOAN DAU Tir TAI CHINH NGAN HAN
Dau tu ngin han khac - Tiin giri cd ky Pign tren 3 thdng tai Ngdn hang TMCP Ngoai thirong VN - Tong Cong ty Thep Viet Nam - CTCP vay ngdn han - Bdo lanh ngdn han tai Ngdn hang BANK GUARRANTEE - Bdo lanh ngdn han tai Ngdn hang TMCP Ngoai thuong VN
5. CAC KHOAN PHAI THU NGAN HAN KHAC
Phai thu \h lai tiln gui, tiln cho vay Phai thu khac
6. HANG TON KHO
Hang mua dang di duong
7 ; - T H U E V A C A C K H O A N P H A I T H U NiaA NTTOC
Thue gia tri gia tang
31/12/2014 01/01/2014 Da dilu chinh
VND VND
63.864.081.750 66.304.081.750 23.404.350.000 1.104.350.000 40.000.000.000 65.000.000.000
'199.731.750 199.731.750 260.000.000 -
63.864.081.750 66.304.081.750
31/12/2014 01/01/2014 Da dilu chinh
VND VND
3.636.837.601 1.713.608.036 10.429.895 493.688.843
3.647.267.496 2.207.296.879
31/12/2014 01/01/2014 Da dieu chinh
VNT) VND
2.974.014.970 6.766.720.633
2.974.014.970 6.766.720.633
31/12/2014 01/01/2014 Da dilu chinh
VND VND
- 1.710.644.725
1.710.644.725
16
Cong ty C6 phSn Giao nhan Kho van Ngoai thuong Vift Nam S5 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
Bao c o tai chinh rieng nam tai chinh kk thiic ngay 31/12/2014
8. TAI SAN C 6 DINH Htru HINH
Nha ciia, vat kien tnic
May mdc, thilt bi
Phuong tif n van tai, truyin dan
TSCD dung trong quan ly Cfng
Nguyen gia S6 du diu nam So tang trong nam - Mua trong nam - Ddu tuXDCB hodn thanh
So giam trong nam
VND
11.471.462.785 146.127.273
146.127.273
VND
600.052.725 741.000.000 741.000.000
VND
9.574.389.392 1.286.045.455 1.286.045.455
VND
74.730.256
VlVD
21.720.635.158 2.173.172.728 2.027.045.455
146.127.273
So ducudi nSm 11.617.590.058 1.341.052.725 10.860.434.847 74.730.256 23.893.807.886
Gia trj hao mon luy ke S6 du diu nam S6 tang trong nam - Khau hao trong nam S6 giam trong nam
4.054.461.745 1.123.362.298 1.123.362.298
212.770.710 163.360.962 163360.962
3.209.098.653 1.191.302.276 L19L3Q2.276
40.707.252 13.498.380 13.498.380
7.517.038.360 2.491.523.916 2.491.523.916
So ducuoi nSm 5.177.824.043 376.131.672 4.400.400.929 54.205.632 10.008.562.276
Gia trj con lai Tai ngay diu nam 7.417.001.040 387.282.015 6.365.290.739 34.023.004 14.203.596.798 Tai ngay cudi nSm 6.439.766.015 964.921.053 6.460.033.918 20.524.624 13.885.245.610
9. TAI SAN CO DJNH V6 HINH
QuyIn sii dung dat
Phan mim may tinh Cfng
Nguyen gia So du dau nam So tang trong nam So 2iam trona nam
VNT)
9.623.759.000
VND
288.219.000
VND
9.911.978.000
So ducuoi nam 9.623.759.000 288.219.000 9.911.978.000
Gia trj hao mon luy ke S6 du diu nam S6 tang trong nam - Khau hao trong nam S6 giam trong nam
-75.057.025 36.027.372
. 36.027.372
75.057.025 36.027.372 36.027.372
So ducudi nam - 111.084.397 111.084.397
Gia trj cdn lai Tai ngay diu nam 9.623.759.000 213.161.975 9.836.920.975 Tai ngay cuoi nam 9.623.759.000 177.134.603 9.800.893.603
17
Cong ty C6 phin Giao nhan Kho van Ngoai thirong Vift Nam . B^o cao tai chinh rieng S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh ' nSm tai chinh kit thuc ngay 31/12/2014
10. CAC KHOAN DAU TlT TAI CHINH DAI HAN
31/12/2014 01/01/2014 Da dieu chinh
VND VND
D3u tu-vao cong ty con 17.947.700.000 17.947.700.000 Cong ty TNHH Van tai 6 to Vina Vinatrans 17.947.700.000 17.947.700.000 Dau tuv^o cdng ty lien kit. Hen doanh 34.859.812.133 33.468.637.133 Cong ty TNHH Van tai Viet Nhat 12.530.095.718 12.530.095.718 Cong ty TNHH Nissin Logistics 6.068.640.455 4.677.465.455 Cong ty TNHH Agility 8.376.012.000 8.376.012.000 Cong ty TNHH Hujndai Vinatrans Logistics 2.985.063.960 2.985.063.960 Cong ty TNHH SOJITZ Viet Nam 4.900.000.000 4.900.000.000 D^utu d^ihan khac 79.534.641.166 48.283.172.454 Du phdng giam gia dau tu tai chinh dai h^n (468.783.500) (2.571.516.800)
131.873-569.799 97.127.992.787
Dau tuvao cong ty con Thdng tm chi tiet v l cac cdng ty con ciia Cdng ty vao ngay 31/12/2014 nhu sau: Ten cdng ty con Noi Thanh lap Ty le Igi ich Ty le quyIn Hoat ddng kinh
va hoat dpng bilu quylt doanh chinh Cdng ty TNHH Van tai 6 td Vina Vinatrans TP Hd Chi Mmh 92,51% 92,51% Kinh doanh van
tai da phuong thuc
DSu tu vao cong ty lien kit, lien doanh Thdng tin chi tiet ve cac cdng ty lien ket ciia Cdng ty vao ngay 3 1/12/2014 nhu sau: Ten cdng ty Noi thanh lap Ty le lgi ich Ty le quyIn Hoat ddng kinh
va hoat ddng bilu quylt doanh chinh Cdng ty TNHH Van tai Viet Nhat TP Hd Chi Minh 21,70% 21,70% Kinh doanh van
tai da phuong thuc
Cdng ty TNHH Nissin Logistics TP Hd Chi Minh 29,00% 29,00% Kinh doanh van tai da phuong thuc
Cdng ty TNHH Agility TP Hd Chi Minh 29,00% 29,00% Kinh doanh van tai da phuong thuc
Cdng ty TNHH Hu}'ndai Vinatrans TP Hd Chi Minh 49,00% • 49,00% Kinh doanh van Logistics tai da phuong
thuc Cdng ty TNHH SOJITZ Vi?t Nam TP Hd Chi Minh 49,00% 49,00% Kinh doanh \'an
tai da phuong thuc
18
Cong ty Cb phin Giao nhan Kho van Ngoai thirong Vi | t Nam S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh
Bio cao tai chfnh rieng nam tai chinh kk thuc ngay 31/12/2014
DSutu dai han khac 31/12/2014 01/01/2014
D3 dilu chinh
VND VND
- Diu tu c6 philu Cong ty CSphdn Logistics Vinalink (tiirac day la CTCP Giao nhan Van tai va
Thucmg mgi) (*) Cong ty Co phan Van tdi Ngoai thucmg (*) Cong ty Co phdn Giao nhan Van tdi Ngoai thuong (*) Ngdn hang TMCP Xudt nhap khdu Viet Nam (*) Cong ty Co phdn Giao nhan Vgn tdi Mien Tnmg
- Tiln giri c6 ky han Tiin gin tai Ngdn hang TMCP Ngoai thuong VN Tien gui tai Ngdn hang TMCP Ddu tu vd Phdt trien Viet Nam Tiin giri tai Ngdn hang Viet Nam Thinh vu<pig
- Diu tu dai han khac Cong ty TNHH Dich vu Hang khdng Vec to Quoc te Cong ty TNHH Ddu tu Phdt triin Thucmg mgi Con duong Vi^t
25.025.312.687
6.893.204.819 14.040.000.000 2.049.724.300 2.042.383.568
48.826.206.908 22.461.406.908 15.000.000.000 11.364.800.000
5.683.121.571 5.058.631.771
624.489.800
42.125.312.687 17.100.000.000
6.893.204.819 14.040.000.000 2.049.724.300 2.042.383.568
474.738.196 474.738.196
5.683.121.571 5.058.631.771
624.489.800
79.534.641.166 48.283.172.454
(*) cac c6 philu dang dugc niem yIt tren thi trudng chung khoan tap trung.
Li do thay ddi ddi vdi rung khoan diu tu khac: Trong nam Cdng ty thuc hien thanh ly khoan diu tu vao Cdng ty Cd phin Logistics Vinalink
Dy phdng giam gia dau tu tai chinh dai han
Sd lugng Gia tri ghi sd
Gia trj thj trudng
Gia tri du phdng
Cd phieu dau tu dai han 123.511 Ngdn hang TMCP Xuai nh^ khdu Viet 17.3.511 Nam
2.049.724.300 Z049.724300
1.580.940.800 1.580.940,800
(468.783.500) (468.783-500)
123.511 2.049.724.300 1.580.940.800 (468.783.500)
U . C H I P H I T R A T R U 6 C D A I I L 1 N Nam 2014 Nam 2013
Da dieu chinh VND VND
Sd du dau nam Sd tang trong nam Sd da ket chuyen vao chi phi SXKD trong nam
459.879.492 44.818.182
(307.124.975)
383.899.514 350.327.218
(274.347.240)
So du cuoi nam 197.572.699 459.879.492
19
Cong ty C6 phin Giao nhan Kho van Ngoai thirong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
B o cao tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
Trong 66 chi tiet so du- cu6i nSm bao ghm:
Chi phi cong cu dung cu chd phan b6
12. TAX SAN DAI HAN KHAC
K^ quy dai han
13. THUE VA CAC KHOAN PHAI NOP NTIANL^dfC
Thue gia tri gia tang Thue thu nhap doanh nghiep Thue thu nhap ca nhan Cac loai thue khac
31/12/2014 01/01/2014 Da dilu chinh
VND VND
197.572.699 459.879.492
197.572.699 459.879.492
31/12/2014 01/01/2014 Da dieu chinh
VND VND
884.046.430 899.046.430
884.046.430 899.046.430
31/12/2014 01/01/2014 Da dilu chinh
VND VND
157.018.010 181.644.594 2.435.304.406 2.347.765.603
201.353.394 247.629.329 - 824.390.909
2.793.675.810 3.601.430.435
Quylt toan thul ciia Cong ty sS chiu sir kilm tra cua co quan thul. Do viec ap dung luat va cac qui dinh v l thul d l i voi nhilu loai giao djch khac nhau co thi dugc giai thich theo nhilu each khac nhau, s6 thul dugc trinh bay tren Bao cao tai chinh CO the bj thay doi theo quyet dinh ciia co quan thue.
14. CHI PHI PHAI TRA 31/12/2014
Trich truoc chi phi thue dat phai tra
01/01/2014 Da dilu chinh
VND VND
1.742.183.890 1.645.541.890
1.742.183.890 1.645.541.890
20
Cong ty Cfl phan Giao nhan Kho van Ngoai thuong Viet Nam S6 406 Nguyen l i t Thanh, Quan 4, TP H6 Chi Minh
B o cao tai chinh rieng nam tai chinh kit thuc ngay 31/12/2014
15. CAC KHOAN PHAI TRA, PHAI NOP NGAN HAN KHAC
Kinh phi cong doan Cac khoan phai tra phai nop khac Cac khoan thanh todn vai KVEHNE Cdc khodn chi phi van chuyen phdi trd Phdi trd khdc
16. PHAI TRA DAI HAN KHAC
N h ^ ky cugc ky quy dai han
17. VONCHUSOHtrU
a) Bang dli chilu biln dgng von chu sis hiru
31/12/2014 01/01/2014 Da dieu chinh
VND VND
50.592.640 50.922.460 33.462.566.087 49.010.133.886 27.569.450.499 38.199.966.928 •5.879.180.506 10.801.609.458
13.935.082 8.557.500
33.513.158.727 49.061.056.346
31/12/2014 01/01/2014 Da dilu chinh
VND VND
74.250.000 74.250.000
74.250.000 74.250.000
Von dau tu Von khac ciia chu Lgi nhuan Cong ciia CSH so him chua phan phoi Cong
VND VND VND VND So dtr dau nam truo-c 255.000.000.000 136.193.960 22.890.932.997 278.027.126.957 Lai trong nam truoc - - 29.425.464.295 29.425.464.295 Phan phoi lgi nhuan - - (22.400.000.000) (22.400.000.000) Giam do phat vi pham hanh chinh - (437.742.904) (437.742.904)
S6 ducudi nam truwc 255.000.000.000 136.193.960 29.478.654388 284.614.848348
Lai trong nam nay 29.137.949.690 29.137.949.690 Tang do dilu chinh giam thul TNDN nam m - 309.980.573 309.980.573 2013 Phan ph6i lgi nhuan m - (28.000.000.000) (28.000.000.000)
So ducuoi nam nay 255.000.000.000 136.193.960 30.926.584.651 286.062.778.611
Theo Nghi quylt ciia Dai hgi ddng cd ddng sd 15/2014/HDQT ngay 02 thang 04 nam 2014, Cdng ty cdng bd viec phan phdi lgi nhuan nhu sau :
Sd tien VND
Kit qua kinh doanh sau thul Trich Quy khen thudng phiic lgi Chi tra cd tiic (tuong ling mdi cd phin nhan 1.000 d)
28.555.010.644 2.500.000.000
25.500.000.000
21
Cong ty Co phan Giao nhan Kho van Ngoai thirong Viet Nam S5 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh
Bao cao tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
b) Chi tilt v6n diu tu- ciia chu so- hihi Cu6i nam Ty le Diu nam Ty le
VND % VND %
Tdng Cong ty Thep Viet Nam - CTCP 243.193.000.000 95,37% 243.193.000.000 95,37% V6n gop cua cac c6 dong khac 11.807.000.000 4,63% 11.807.000.000 4,63%
255.000.000.000 100% 255.000.000.000 100%
c) Cac giao djch ve von vol cac chu so* hiru va phan phoi cd tire, chia loi nhuan _ Nam 2014 Nam 2013
VND VND Vdn dau tu cua chu sd huu - vSn gop ddu nam 255.000.000.000 255.000.000.000 - Vdn gop tdng trong nam - Vdn gop giam trong nam . . . . - Vdn gop cudi nam . ' 255:000.000.000 255.000.000,000 Cd tuc, lgi nhuan da chia - Cdtucjai nhuan phdi chia tren lai nhuan nam 2012 - 20.400.000.000 - Cd tuc, lai nhuan phdi chia tren lai nhuan nam 2013 25.500.000.000 Cd tuc da cong bd sau ngay kit thuc ky k l toan nam
d) C6 phieu
Sd lugng cd philu dang k7 phat hanh Sd lugng cd philu da ban ra cdng chung - Cd phieu phd thong - Co phieu uu dai Sd lugng cd phieu dang luu hanh - Co phieu phd thong - Cd phieu uu dai Menh gia cd philu dang luu hanh:
18. TONG DOANH THU BAN HANG VA CUNG CAP DICH V V
Doanh thu ban hang Doanh thu cung cap dich \ t j
Cudi nam Dau nam 25.500.000 25.500.000 25.500.000 25.500.000 25.500.000 25.500.000
25.500.000 25.500.000 25.500.000 25.500.000
10.000 10.000
Nam 2014 Nam 2013 Da dieu chinh
VND VND
158.842.582.731 111.307.958.853 849.287.856.796 758.797.666.575
1.008.130.439.527 870.105.625.428
22
Cong ty C6 phan Giao nhan Kho van Ngoai thirong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
Bio cao tki chinh rieng nam tai chinh kk thuc ngay 31/12/2014
19. GIA VON HANG BAN
Gia v6n ciia hang ban Gia v6n ciia djch vu da cung cap
20. DOANH THU HOAT D Q N G TAI CHtNH
L5i tiln gui, tien cho vay C6 tiic, lgi nhuan dugc chia Lai chenh-lech ty gia phat sinh trong-nam Lai chenh lech ty gia do danh gia lai so du cu6i nam Lai thanh ly khoan diu tu
21. CHI PHi TAI CHINH
L6 thanh ly cac khoan diu tu ngin han, dai han L6 chenh lech ty gia phat sinh trong nam L6 chenh lech ty gia do danh gia lai s6 du cuoi nam Hoan nhap giam gia cac khoan dau tu
22. CHI PHi QUAN LY DOANH NGHlfP
Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi khau hao tai san co djnh Chi phi du ph6ng,TIoan nhap du phong Chi phi djch \ai mua ngoai Chi phi khac bing tien
Nam 2014 Nam 2013 Da dilu chinh
VND VND
156.562.377.227 107.829.414.810 818.029.918.208 742.455.911.038
974.592.295.435 850.285.325.848
Nam 2014 Nam 2013 Da dilu chmh
VND VND
10.848.649.233 11.313.232.964 6.351.698.844 10.463.559.365
166.276.317 126.008.214 169.305.810 m
209.250.000 •
17.745.180.204 21,902.800.543
Nam 2014 Nam 2013 Da dilu chinh
VND VND
_ 71.472.022 1.297.460.397 590.593.069
- 190.686.763 (2.102.733.300) (5.799.554.800)
(805.272.903) (4.946.802.946)
Nam 2014 Nam 2013 Da dieu chinh
VND *
VND
77.841.817 136.767.148 8.079.969.343 8.294.218.227
565.661.274 473.885.128 254.043.775 (120.903.701)
3.081.167.308 1.859.375.335 5.252.579.971 5.958.876.064
17.311.263.488 16.602.218.201
23
Cong ty C6 ph in Giao nhan Kho van Ngoai thiroTig Vift Nam S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Mmh
Bio cao tai chinh rieng nam tai chinh kit thiic ngay 31/12/2014
23. THU NHAP KHAC
Tiln dien, nuac Thu nhap tu nhan b6i thuomg Thu nhap tir djch vu quan ly thong tin Thu nhap tit khoan ng phai tra khong phai tra Thanh ly cong cu dung cu Thu nhap khac
24. CHI PHI KHAC
Phat tiln do lam mat hang Chi phi khac
25. THUE THU NHAP DOANH NGHIEP
25 Thul thu nhap doanh nghiep hien hanh
T6ng lgi nhuan k l toan truoc thue TNDN Cac khoan dilu chinh tang - Chi phi khdng hap le Cac khoan dilu chinh giam - Co tire, lai nhuan duac chia - Chenh lech danh gid lai so du goc ngoai te cuoi nam - Chenh lech danh gid lgi sS dugSc ngogi te nam 2012 hodn nhap nam 2013 Thu nhap chiu thul TNDN
Chi phi thul TNDN hien hanh (thul suit 22%)
Cac khoan dilu chinh chi phi thul TNDN ciia cac nam truoc vao chi phi thul TNDN hien hanh nam nay - Dilu chinh thul TNDN nam 2013 Thue TNDN phai nop dau nam Thul TNDN da nop trong nam
Thue TNDN phai nop cu6i nam
Nam 2014 Nam 2013 Da dieu chinh
VND VND
669.500.424 540.676.863 - 3.652.247.190
1.306.665.455 1.854.391.455 - 1.018.131.208 - 21.818.181
5.008.800 18.487.966
1.981.174.679 7.105.752.863
Nam 2014 Nam 2013 Da dilu chinh
VND VND
100.000.000 _
1.324.493 3.395.416
101.324.493 3.395.416
Nam 2014 Nam 2013 Da dieu chinh
VND VND
36.657.183.897 37.170.042.315 4.069.478.475 4.666.141.768 4.069.478.475 4.666.14J.768
(6.548.325.069) (10.857.872.003) (6.351.698.844) (10.463.559.365)
(196.626.225) (133.642.344) (260.670.294)
J4.178.337.303 30.978.312.080
7.519.234.207 7.744.578.020
(309.980.573) •
2.347.765.603 2.709.664.176 (7.121.714.831) (8.106.476.593)
2.435.304.406 2.347.765.603
24
Cong ty Co phin Giao nhan Kho van Ngoai thiro*ng Viet Nam S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh
Bio cao tai chinh rieng nam tai chinh ket thuc ngay 31/12/2014
26. C H I P H I SAN X U A T K I N H DOANH T H E O Y E U T6 Nam 2014
VND
Nam 2013 Da dieu chinh
VND
Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi khiu hao tai san co dinh Chi phi dir phong/Hoan nhap du phdng Chi phi djch vu mua ngoai Chi phi khac bing tiln
290.987.720 41.443.555.440 2.527.551.288
254.043.775 781.911.095.909
8.913.947.564
314.589.879 41.146.079.840 2.402.394.831 (120.903.701)
703.161.131.556 12.154.836.834
835.341.181.696 759.058.129.239
27. CONG Cy TAI CHINH Cdc loai cong cu tai chinh cua Cong ty
Gia trj so ke toan 31/12/2014 01/01/2014
Da dilu chinh Gia goc Du phong Gia goc Du phong
VND • VND VND VND Tai san tai chinh Tiln va cac khoan tuong duong tiln 75.568.112.832 - 139.536.332.212 -Phai thu khach hang, phai thu khac 80.801.025.238 (254.043.775) 94.629.978.578 -Cac khoan cho vay 112.230.556.908 - 66.579.088.196 -Dau tu ngan han 459.731.750 - 199.731.750 -Dau tu dai han 30.708.434.258 (468.783.500) 47.808.434.258 (2.571.516.800) COng 299.767.860.986 (722.827.275) 348.753.564.994 (2.571.516.800)
Gia tri ghi so ke toan
Ng phai tra tai chinh Phai tra ngudi ban. phai tra khac Chi phi phai tra Cgng
31/12/2014 01/01/2014 Da dieu chinh
VND VND 102_5O3.980.3 78 202.397.782,764
1.742.183.890 1.645.541.890 104.246.164.268 204.043.324.654
Tai san tai chinh va ng phai tra tai chinh chua dugc danh gia lai theo gia tri hgp ly tai ngay kit thuc nien do k l toan do Thdng tu 210/2009/TT-BTC va cac quy dinh hien hanh yeu cau trinh bay Bao cao tai chinh va thuyet minh thdng tin ddi vdi cdng cu tai chinh nhung khdng dua ra cac hudng dan tuong duong cho viec danh gia va ghi nhan gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh, ngoai trir cac khoan trich lap du phdng ng phai thu khd ddi va dy phdng giam gia cac khoan diu tu chung khoan da dugc neu chi tilt tai cac Thuylt minh lien quan.
25
Cong ty C6 phin Giao nhan Kho van Ngoai thu-ong Viet Nam S6 406 Nguyen Tk Thanh, Quan 4, TP H6 Chi Minh
B5o cao iki chinh rieng nam tai chinh kk thuc ngay 31/12/2014
Quan iy rui ro tai chinh Riii ro tai chinh cua Cong ty bao gdm nii ro thi trudng, nii ro tin dung va nii ro thanh khoan. Cdng ty da xay dung he thdng kidm soat nham dam bao su can bang d miic hop Iy giira chi phi nii ro phat sinh va chi phi quan ly nii ro. Ban Tdng Giam ddc Cdng ty cd trach nhiem theo ddi quy trinh quan ly nii ro dl dam bao su can bang hgp ly giiia nii ro va kilm soat riii ro.
Rui ro thi trucmg
Hoat dgng kinh doanh ciia Cdng ty se chu ylu chiu riii ro khi cd su thay ddi v l gia, ty gia hdi doai va lai suit.
Riii ro v l gia: Cdng ty chiu riii ro v l gia ciia cac cdng cu von phat sinh tir cac khoan dau tu cd philu dai han do tinh khdng chac chan v l gia tuong lai cua cd philu diu tu. Cac khoan diu tu cd philu dai han dugc nim giu vdi muc dich chiln luge lau dai, tai thdi dilm kit thiic nam tai chinh Cdng ty chua cd k l hoach ban cac khoan diu tu nay.
Rui ro v l ty gia hdi doai: Cdng ty chiu nii ro v l ty gia do gia tri hgp ly cua cac luong tiln trong tuong lai ciia mot cdng cu tai chinh s5 biln ddng theo nhirng thay ddi ciia ty gia ngoai te khi cac khoan vay, doanh thu va chi phi cua Cdng ty dugc thuc hien bang don vi tiln t f khac vdi ddng Viet Nam.
Riii ro v l lai suit: Cdng ty chiu nii ro ve lai suat do gia tri hgp ly cua cac luong tien trong tuong lai ciia mot cdng cu tai chinh se bien ddng theo nhirng thay ddi cua lai suit thj trudng khi Cdng ty cd phat sinh cac khoan tien giri cd hoac khdng cd ky han, cac khoan vay va ng chiu lai suit tha ndi. Cdng ty quan ly nii ro lai suit bing each phan tich tinh hinh canh tranh tren thi trudng dl cd dugc cac lai suit cd Igi cho muc dich ciia Cong ty.
Rui ro tin dung Riii ro tin dung la rui ro ma mot ben tham gia trong mot cdng cu tai chinh hoac hgp ddng khdng cd kha nang thuc hien dugc nghla vu cua minh dan den tdn that ve tai chinh cho Cdng ty. Cdng ty cd cac rui ro tin dung tir boat ddng ddng san xuit kinh doanh (chu ylu ddi vdi cac khoan phai thu khach hang) va hoat ddng tai chinh (bao gdm tien giri ngan hang, cho vay va cac cdng cy tai chinh khac).
Tai ngay 31712/2014 Tien va cac khoan tuong duong tien Phai thu khach hang, phai thu khac Cac khoan cho vay Dau tu ngan han Dau tu dai han
Qng
Tai ngay 01/01/2014 Tiln va cac khoan tuong duong tiln Phai thu khach hang, phai thu khac Cac khoan cho vay Dau tu ngan han Dau tu dai han
Tir 1 nam trd Tren 1 nam ^ . . i c X Tren 5 nam Cgng xuong den 5 nam ^
VND VND VND VND 75.568.112.832 - - 75.568.112.832 80.546.981.463 - - 80.546.981.463 63.404.350.000 48.826.206.908 - 112.230.556.908
459.731.750 - - 459.731.750 - 30.239.650.758 - 30.239.650.758
219.979.176.045 79.065.857.666 - 299.045.033.711
139.536.332.212 - - 139.536.332.212 94.629.978.578 - - 94.629.978.578 66.104.350.000 474.738.196 - 66.579.088.196
199.731.750 - - 199.731.750 - 45.236.917.458 - 45.236.917.458
Cong 300.470.392.540 45.711.655.654 - 346.182.048.194
26
Cong tj ' C6 phan Giao nhan Kho van Ngoai thu-o*ng Viet Nam So 406 Nguyin Tk Thanh, Quan 4, TP H6 Chi Minh
Bao c o thi chinh rieng nam tai chinh ket thiic ngay 31/12/2014
Rui ro thanh khoan Riii ro thanh khoan la nii ro Cong ty gap kh6 khan khi thuc hien cac nghfa vu tai chinh do thieu von. Riii ro thanh khoan cua Cong ty chii yeu phat sinh tu viec cac tai san tai chinh va ng phai tra tai chinh co cac thdi diem ddo han khac nhau.
Thdi han thanh toan ciia cac khoan ng phai tra tai chinh dua tren cac khoan thanh toan du kien theo hgp ddng (tren co sd ddng tiln cua cac khoan gdc) nhu sau:
Tai ngay 31/12/2014 Phai tra ngudi ban, phai tra khac Chi phi phai Xrk
Cong Tai ngay 01/01/2014 Phai tra ngudi ban, phai tra khac Chi phi phai tra
Cgng
Tir 1 nam trd xudng
Tren 1 nam din 5 nam Tren 5 nam Cdng
VND VND VND VND 102.429.730.378 74.250.000 - 102.503.980.378
1.742.183.890 -- - 1.742.183.890
104.171.914.268 74.250.000 - 104.246.164.268
202.323.532.764 74.250.000 202.397.782.764 1.645.541.890 - - 1.645.541.890
203.969.074.654 74.250.000 - 204.043.324.654
Cdng ty cho rang miic do tap trung riii ro ddi vdi viec tra ng la thap. Cdng ty cd kha nang thanh toan cac khoan ng din ban tir ddng tien tii hoat ddng kinh doanh va tien thu tir cac tai san tai chinh dao ban.
28. CAC GUO D|CH KHONG BANG TIEN ANH Hl/ONG DEN BAO CAO LlTU CHUYEN TIEN T £ VA CAC KHOAN TIEN DO DOANH NGHIEP NAM G l f NHlTNG KHONG DU'QC SlJ DUNG
Nam 2014 Nam 2013 VND VND
Giam khoan dSu tu vao Cdng ty con la phin chenh lech do danh gia lai khoan diu - 2.587.143.287 tu vao Cdng ty con O td Vina Vmatrans tai thoi diem cd phan hda (Nam 2013 Cdng ty con chia lgi nhuan sau thue luy k l tir cac nam trudc)
29. NHITNG S V K I £ N PHAT SINH SAU NGAY K £ T THUC KY KE TOAN NAM
Khdng cd sir kien trgng yeu nao xay ra sau ngay ket thuc k"y ke toan nam ddi hdi phai dugc dieu chinh hay cdng bd tren Bao cao tai chinh nay.
30. BAO CAO B O PHAN
Do hoat ddng kinh doanh ciia Cdng ty chi tap trung chu yeu vao hoat ddng kinh doanh giao nhan kho van ngoai thuong, ddng thdi chi thuc hien tren lanh thd Viet Nam nen Cdng ty khdng lap Bao cao bd phan theo Lmh vuc kinh doanh va theo Khu vuc dja ly.
27
Cong ty Co phan Giao nhan Kho van Ngoai thirong Viet Nam S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh
Bao cao tai chinh rieng nam tai chinh kk thuc ngay 31/12/2014
31. NGHIEP V y V A SO DlTVOa CAC BEN LIEN QUAN
Trong nam Cong ty da co cac giao djch voi cac ben lien quan nhu sau: M6i quan he
Doanh thu djch vu van chuyen giao nhan - T6ng Cong ty Thep Viet Nam -CTCP - Cong ty TNHH Van tai 6 to Vina Vinatrans - Cong ty TNHH Van tai Viet Nhat - Cong ty TNHH Nissin Logistics - Cong ty TNHH Agility - Cong ty TNHH LOGISTICS SOJITZ (VN) - Cong ty Co phin Thep Nha B6
Gia von djch vu van chuyen giao nhan - Cong ty TNHH Van tai 6 to Vina Vinatrans - Cong ty TNHH Van tai Viet Nhat - Cong ty TNHH Nissin Logistics - Cong ty TNHH Agility
C6 tire da t r i
- T6ng Cong ty Thep Viet Nam -CTCP •
Cho vay - T6ng Cong ty Thep Viet Nam -CTCP - Cong ty TNHH Van tai 6 to Vina Vinatrans
Cong ty me Cong ty con Cong ty lien k6t Cong ty lien kk Cong ty lien ket Cong ty lien ket Cong ty con cua Cdng ty m?
Cdng ty con Cdng ty lien ket Cdng ty lien ket Cdng ty lien ket
Cdng ty me
Cdng ty me Cdng ty con
Nam 2014 VND
176.065.158 .38.787.563
7.274.010.943 9.655.995.707
841.005.705 5.574.312.110
14.176.988
4.159.973.786 13.285.018 98.780.704 79.913.250
Nam 2013 VND
14.923.195 245.850.221
6.200.367.930 9.649.036.059
264.177.375 5.564.725.422
68.238.940
3.446.142.781 129.085.899 80.274.650 53.758.250
24.319.300.000 19.455.440.
65.000.000.000 6.000.000.000
Doanh thu hoat dong tai chinh - Lai cho vay - Tdng Cdng ty Thep Viet Nam -CTCP - Cdng ty TNHH Van tai d td Vina Vinatrans
Co tuc, \qi nhuan du-ffc - Cdng ty TNHH Van tai d td Vina Vinatrans - Cdng ty TNHH Van tai Viet Nhat - Cdng ty TNHH Nissin Logistics
Cdng ty me Cdng ty con
Cdng ty con Cdng ty lien ket Cdng ty lien ket
4.128.819.445 184.401.827
1.666.214.444 416.680.000
4.726.796.056 252.512.099 /
2.984.562.582 2.998.863.705
969.343.228
Gop von - Cdng ty TNHH Van tai d td Vma Vinatrans - Cdng ty TNHH Nissin Logistics
Cdng t>' con Cdng ty lien kdt 1.391.175.000
4.715.000.000
28
Cong ty C6 phin Giao nhan Kho van Ngoai thiroTig Vift Nam S6 406 Nguyin Tit Thanh, Quan 4, TP H6 Chi Minh
Bio do tki chfnh rieng nam tai chinh ket thuc ngay 31/12/2014
S6 du voi cac ben lien quan tai ngay ket thuc ky ke toan nam nhu sau:
Phai thu khac - tien iSi cho vay - T6ng Cong ty Thep Viet Nam -CTCP - Cong ty TNHH Van tai 6 to Vma Vinatrans
Phai thu goc cho vay - T6ng Cong ty Thep Viet Nam -CTCP - Cong ty TNHH Van tai 6 to Vina Vinatrans
Phai thu djch vu van chuyen, giao nhan - Cong ty TNHH Van tai Viet Nhat - Cong ty TNHH Nissin Logistics - Cong ty TNHH Agility - Cong ty TNHH LOGISTICS SOJITZ (VN)
Moi quan hf
Cong ty m? C6ng ty con
Cong ty m? Cong ty con
Cong ty lien kk Cong ty lien kdt Cong ty lien kk Cong ty lien kdt
31/12/2014 01/01/2014 VND
225.000.000
VND
414.375.000 28.931.507
40.000.000.000 65.000.000.000 4.000.000.000
2.374.120.597 7.924.330.393
4.656.300 1.798.273.992
1.834.668.555 7.482.496.073
4.367.193 421.674.441
Phai tra_d|ch vu van chuyen, giao nhan - Cong ty TNHH Van tai 6 to Vina Vinatrans Cong ty con 561.949.915 309.551.500
Giao djch vdi cac ben lien quan khac nhu sau: Nam 2014 Nam 2013
VND VND
Thu nhap cua Ban Giam d6c va HDQT
32. SO LIEU SO SANH
2.061.600.000 2.280.000.000
S6 lieu so sanh la s6 lieu tren Bao cao tai chinh cho nam tai chinh kk thiic ngay 31 thang 12 nam 2013 da dugc Cong ty TNHH Hang Kiem toan AASC kiem toan va dugc di6u chinh theo Bao cao kilm toan nha nude nam 2013.
29
Cong ty Co phin Giao nhan Kho van Ngoai thirong Viet Nam Bao do tai chinh rieng S6 406 Nguyen Tit Thanh, Quan 4, TP H6 Chi Minh n5m tai chinh kk thuc ngay 31/12/2014
Mot s6 chi tieu da dugc dilu chinh theo Bien ban kilm toan Nha nuoc.
D3 trinh bay tren bao cao nam
Ma sd Sd dilu chinh lai trudc a/ Bang can ddi kl toin VND VND Chi tieu Du phong phai thu ngan han kho doi (1) 139 - (160.045.338) Chi tieu Thul va cac khoan phai nop nha nude (3) 314 3.601.430.435 3.346.897.633 Chi tieu Phai tra phai nop khac (2) 319 49.061.056.346 50.079.187.554 Chi tieu Lgi nhuan sau thul chua phan phdi (4) 420 29.478.654.388 28.555.010.644 b/ Bao cao kit qua kinh doanh Chi tieu Chi phi quan ly doanh nghiep (1) 16.602.218.201 16.762.263.539 Chi tieu Thu nhap khac (2) 7.105.752.863 6.087.621.655 Chi tieu Thul thu nhap doanh nghiep hien hanh (3) 7.744.578.020 7.490.045.218 Chi tieu Lgi nhuan sau thul TNDN (4) 29.425.464.295 28.501.820.551
Trong do: (1) : Hoan nhap du phdng ng phai diu khd ddi do khdng du hd so theo quy dinh. (2) : Tang khoan thu nhap khac ia khoan ng khdng phai tra cua Cdng ty CP Xay dung Thilt k l Le Khanh (3) , (4): Thay ddi kit qua kmh doanh va thul TNDN phai nop do anh hudng ciia bdi ndi dung tren
Lap, ngay 04 thdng 03 nam 2015
30
