CONG TV co PHAN suAr AN HANG KHONG NQI sAl

BAo cAo TAl CHiNHQUY IV NAM 2017

Thanq 1 nam 2018

1

CONG TY co PHAN SUATAN HANG KHONG NQIBAIsan bayQu6e t~ N¢i Sai, xa Phu MinhhuvenS6e San, Ha N¢i, Vi~t Nam

BAo cAo TAl CHiNHCho nam tai ehfnh k~t thuc ngay 31/12/2017

BANG CAN e61 Kt: ToANT~i ngay 3111212017

V/ In :

TAl SAN Ma TM T,ingay T,ingays6 31/1212017 01/01/2017

A. TAl SAN NGAN H~N 100 245.414.310.975 176.294.710.187

I. Titn va cac khoan tLPO'ngdU'O'ngtitn 110 4.1 86.799.342.379 92.008.370.7991. Tien 111 53.799.342.379 42.405.398.4602. Cac knoan tU'O'ngoU'O'ngtien 112 33.000.000.000 49.602.972.339

II. Cac khoan phal thu ngin han 130 143.390.946.974 73.455.108.8391. Phai thu ng~n han ella khach hang 131 4.2 62.077.122.998 53.738.123.3262. Tra tnroc cho ngU'cYiban ng~n han 132 4.3 82.367.700.000 20.166.672.1273. Phai thu ng~n han khac 136 149.808.929 753.998.3394. DIl pheng phai thu ng~n han kh6 oei 137 4.4 (1.203.684.953) (1.203.684.953)

III. Hang tOn kho 140 4.5 9.890.060.734 10.498.867.2471. Hang tOnkho 141 9.890.060.734 10.498.867.247

IV. rai san ngin han khac 150 5.333.960.888 332.363.3021. Thu~ GTGT oU'Q'ekhau trCP 152 4.6 5.333.960.888 332.363.302

B. TAl SAN oAI H~N 200 211.355.467.072 56.091.631.743

I. Cac khoan phai thu dai han 210 2.068.340.000 1.891.600.0001. Phai thu dai han khac 216 2.068.340.000 1.891.600.000

II. rai san cOdjnh 220 47.647.318.292 30.482.407.5451. rai san e6 ojnh hCPuhlnh 221 4.7 45.313.173.819 30.290.852.523

Nguy~ngia 222 157.778.595.658 129.960.038.537Gia trj hao men lOyk~ 223 (112.465.421.839) (99.669.186.014)

2. Tai san e6 ojnh vOhlnh 227 4.8 2.334.144.473 191.555.022Nguy~ngia 228 5.145.421.818 2.852.240.000Gia trj hao men lOyk~ 229 (2.811.277.345) (2.660.684.978)

III. rai san da dang dili h,n 240 161.395.322.416 23.371.506.6541. Chi phf xay dl,mgCo' ban deYdang 242 4.9 161.395.322.416 23.371.506.654

IV. rai san dai h,n khac 260 244.486.364 346.117 .5441. Chi phi tra trU'&edai hGin 261 244.486.364 346.117.544

TONGCQNG TAl SAN 270 456.769.778.047 232.386.341.930

Dan . tt. h VND

)

"

2

CONG TV co PHAN SUciT AN HANG KHONG NQI sAlsan bay Quae t~ N¢i Bai, X8 PM Minhhuyen S6e SO'n, Ha N¢i, Vi~t Nam

sAo cAo TAl CHiNHCho narn tai ehfnh k~t thuc ngay 31/12/2017

SANG CAN DOl K~ ToAN (TIEP)T9i ngay 3111212017

NGUONVONMa

TMTillingay T,ingay

s6 31/1212017 01/01/2017

A. NQ' PHAI TRA 300 216.927.046.422 67.994.020.304

I. NQ' ng~n han 310 82.305.096.736 67.994.020.3041. Phai tra ngLYCYiban ngan han 311 4.9 37.429.487.373 25.955.279.9322. Thu~ va cac khoan phai n¢p Nha nuoc 313 4.10 8.690.041.630 4.817.794.0543. Phai tra ngLYCYilao d¢ng 314 22.839.315.784 25.932.508.1514. Chi phf phai tra ngan han 315 211.439.589 480.803.1625. Phai tra ngan han khac 319 522.444.737 109.946.8026. Quy khen thLYo>ng,phuc IO'i 322 12.612.367.623 10.697.688.203

II. NQ' dai han 330 134.621.949.686 -1. Vay va no thue tai ehfnh dal han 338 4.11 134.621.949.686 -

S. VON CHU sa HlrU 400 239.842.731.625 164.392.321.626

I. VOn chu so hii>u 410 4.12 239.842.731.625 164.392.321.6261. Von g6p cua ehu sO>hou 411 179.490.980.000 119.803.340.000- c6 phieu ph6 tMng c6 quy~n bi~u quy6t 411a 179.490.980.000 119.803.340.0002. CO phi~u quy 415 (8.880.000) (8.880.000)3. LQ'inhuan sau thue chua phan phoi 421 60.360.631.625 44.597.861.626- LNST CPP (Oyk~ C1~ncu6i nem truoc 421a 8.619.523.626 7.976.611.147- LNST CPP nem nay 421b 51.741.107.999 36.621.250.479

TONG CQNG NGUON VON 440 456.769.778.047 232.386.341.930

f)O'n vi tinr: VND

Trin Thanh SO'nTOng Giam dOcNgay 19 thang 01 nem 2018

v« Dwe HieuK6 toan trU'ong

VCiThi Thu HaNgll'ai I~p

3

CONG TV co PHAN SUATAN HANG KHONG NQIBAIS~n bay ouec ttl NOiBai, x~ Phu Minhhuyen S6c San, Ha NOi,Vi~t Nam

BAo cAo TAl cHiNHCho narn tai chinh k~t thuc ngay 31/12/2017

BAo cAo KET QUA HO~T £)QNG KINH DOANHCho nem tei ehfnh klJt thuc ngay 3111212017

Don vi tfnh: VNDQuylV QuylV Nelm2017 Nelm2016nelm2017 nam 2016

160.789.962.542 141.623.963.810 630.152.543.725 545.993.126.408

2.206.512.780 3.064.371.768 15.039.619.827 13.011.741.049158.583.449.762 138.559.592.042 615.112.923.898 532.981.385.359119.690.306.833 111.949.517.427 479.536.098.549 425.853.071.147

38.893.142.929 26.610.074.615 135.576.825.349 107.128.314.212433.329.828 1.173.076.192 1.646.261.447 2.851.618.29955.457.141 20.348.358 319.118.487 210.061.477

2.058.273.221 1.976.464.613 7.240.204.153 6.104.215.489

4.005.405.883 6.139.832.667 23.532.267.224 19.384.096.57433.207.336.512 19.646.505.169 106.131.496.932 84.281.558.971

76.612.422 78.348.559 412.111.201 374.042.805

564.923.620

76.612.422 78.348.559 (152.812.419) 374.042.80533.283.948.934 19.724.853.728 105.978.684.513 84.655.601.7767.435.466.648 4.063.801.957 21.974.413.764 17.023.922.35525.848.482.286 15.661.051.771 84.004.270.749 67.631.679.421

5.804 7.512

CHI TIEU

1. Doanh thu ban hang va dich VI)

2. Cae khoan giam trlYdoanh thu

3. Doanh thu thuan v~ blm hang va dieh VI,I 10

4. Gia v6n hang ban

5. LQ'inhu~n gc)pv6 ban hang va djeh VI,I

6. Doanh thu heat c1¢ngtai chlnh

7. Chi phi tai ehinh

- Trong([6: Chiphi liii vay

8. Chi phi ban hang

9. Chi phi quan 19 doanh nghi$p

10. LQ'inhu~n thuan tll' hO'klt(I(\ng kinh doanh 30

11. Thu nhap khac 31

12. Chi phi khac 32

13. LQ'inhu~n khae 40

14. TOnglQ'inhu~n kcitoan trU'o>ethu6 50

15. Chi phi thue Thu nh';:'pdoanh nghi$p hi$n hanh

'LB__ ~au thu6 thu nh~p doanh nghi~p 60

~~<n-...::WAAv.Ophi~u 70

Mel56 TM

5.1

5.2

01

02

11 5.3

20

21 5.4

22

2325 5.5

26 5.6

51 5.7

Vo £)(Pc HieuK~ toan tnJ'ong

VOTh! Thu HitNglJ'C7i I~p

4

CONG TV co PHAN SUAT AN HANG KHONG N~I BAIsan bay Qu6e te N¢i Bai, xa Phu Minh BAo cAo TAl CHiNHhuyen S6e SO'n,Ha N¢i, Vi~t Nam Cho nam tai ehinh ket thuc ngay 31/12/2017

BAo cAo LU'U CHUYEN TIEN TeCho nam tai ehfnh ket thuc ngay 3111212017

Don vi tfnh: VNO

CHITIEU Ma TM Nam 2017 Nam 2016soI. LlJ'U CHUYEN TIEN TI] HO~T DONG KINH DOANH1. LQ'i nhu~n trU'ae thue 01 105.978.684.513 84.655.601.7762. Di~u ehinh eho cac khoan- Khau hao tai san eo dinh va bat dong san dau tLY 02 13.788.062.417 9.974.882.808- (Lai)/16chenh I$eh TGHB do danh gia lai cac khoan rnuctien t$ e6 goe nqoai t~ 04 13.228.545 (189.976.928)- (Lai) tCrhoat dong dau tLY 05 (958.159.819) (1.686.360.838)3. LQ'innuan tCPnoat dQng kinh doanh truoc nhii'ngthay dOi von luu dQng 08 118.821.815.656 92.754.146.818- Giam/(tang) cac khoan phai thu 09 (7.595.515.912) 11.541.342.900- (Tang)/giam hang tOnkho 10 608.806.513 (1.834.713.096)- Tang/(giam) cac khoan phai tra 11 (1.838.566.626) 2.174.809.042- (Tang)/giam chi phi tra mroc 12 101.631.180 (211.076.407)- Thue thu nhap doanh nghi~p da nop 15 (17.895.798.580) (20.086.142.059)- Tien chi khac eho heat dong kinh doanh 17 (6.150.541.330) (4.259.762.614)LU'u ehuy6n ti6n thuAn tu. heat dQng kinh doanh 20 86.051.830.901 80.078.604.584 ;::::

5II. LU'U CHUYEN TIEN TI] HO~T DONG DAu TU'

.~

.t\1. Tien chi de mua sam, XD TSCB va cae TSDH khae 21 (226.644.518.456) (40.241.416.100) .'2. Tien thu tCrthanh Iy, nhLYO'ngban TSCB & cae TSDH kha 22 168.000.000 )

3. Tien thu lai eho vay, eo tlie va 100inhu~n dLYO'eehia 27 800.159.819 1.951.676.796 .~

LU'u ehuy~n tilln thuAn tu. hO{lt dQng dAu tU' 30 (225.676.358.637) (38.289.739.304) ~"I. LlJ'U CHUYEN TIEN TI] HO~T DONG TAl CHiNH -s~1. Tien thu tCrphat hanh co phieu, nMn von g6p ella CSH 31 59.687.640.000 39.803.590.000

._2. Tien vay ngan h<;ln,dai hGinnh~n dLYO'e 33 134.621.949.6863. Co tlie, 100inhu~n da tra eho ehll sa h(fu 36 (59.897.230.000) (62.573.899.800)LU'u ehuy6n tilln thuan tu. hO{lt dQng tai ehinh 40 134.412.359.686 (22.770.309.800)

LlJ'U CHUYEN TIEN THUAN TRONG NAM 50 (5.212.168.050) 19.018.555.480

Ti~n va tU'ang dU'ang tj~n diu nam 60 92.008.370.799 72.983.871.210

Anh hLYangella thay doi tY gia hoi doai quy doi ngoc;lite 61 3.139.630 5.944.109

Ti6n va tU'ang dU'O'ngtilm cu6i nam 70 86.799.342.379 92.008.370.799

Va D(Pe HieuK6 toan trU'g,ng

va Thi Thu HaNgU'g,j I,p

5

CONG TY co PHAN SUAT AN HANG KHONG NQI sAlsan bay Qu6c te N¢i Bai, xa PM Minhhuyen S6c Soon,Ha N¢i, Viet Nam

sAo cAo TAl CHiNHCho narn tai chlnh ket thuc ngay 31/12/2017

THUY~T MINH sAo cAo TAl CHiNHCac thuy~f rninh nay fa bQph~n hQ'pfhBnh va can dU'Q'cdoc d6ng thai vai Bao cao tai chinh kern theo

1. D~C DI~M HO~T DQNG CUA DOANH NGHlep

1.1 Hinh thLPesc7hiPu vOn

COng ty Co phan Suat an Hang khOng N¢i Bai (sau day gOi t~t ta "Conq ty") la mot doanh nghi~pdU'Q'cco ph~m h6a t(l' doanh nghi~p Nha nuoc theo Quyet dinh 56 983/Q£)-BGTVT ngay 15/4/2004cua B¢ Giao thong V~n tal, Giay chung nhan dang ky kinh doanh 560103004824 ngay 07/7/2004do S& Ke hoach £)au tU' thanh ph6 Ha N¢i cap va cac giay phep thay doi sau d6 voi Ian thay doigan nhat la 19 ngay 12/5/2017.

Ngay 16/6/2010, Cong ty chfnh thuc dU'Q'ccap phep dang ky giao dich chung khoan tc;iiTrung tamLU'u ky Chung khoan Vi~t Nam theo Giay chung nh~n dang ky chung khoan 56 134/201 O/GCNCP­VSD. Theo d6, Cong ty da dang ky chung khoan va duQ'Ccap ma Chung khoan tc;iiTrung tam Luuky Chung khoan Vi~t Nam ke t(l' ngay 16/6/2010 v6'i ten chung khoan la Co phieu Cong ty Cophan Suat an Hang khOng N¢i Bai, ma chung khoan NCS.

COng ty c6 tn,.!sa chfnh tc;lisan bay Qu6c te N¢i Bai, xa Phu Minh, huy~n S6c Soon,tMnh ph6 HaN¢i.

Tong 56 can bo cong nhan vien cLla Cong ty tc;li ngay 31/12/2017 la 665 nguai (tc;ii ngay31/12/2016 la 663 ngU'ai).

1.2 Linh vile kinh doanh

COng ty kinh doanh trong linh vt,J'ctht,J'cpham.

1.3 Nganh ngh~ kinh doanh

Nganh nghE§kinh doanh chfnh cLla Cong ty la:

• Che bien suat an phl,JcVl,l: Hanh khach cLla hang hang khOng, cac chuyen bay chuyen Co';• Dich VI,J an u6ng khac: Cung cap suat an va dieh VI,J cho khaeh hang trong va ngoai nganh

hang khong. Cung cap djeh VI,J lien quan de!n qua trinh san xuat, cung li'ng suat an;• BuOn ban d6 uOng: Ban buOn do u6ng c6 con va ban buOn do u6ng khOng co c6n;• Xuat nh~p khau tn,l'c tiep de ehe bien suat an; va• San xuat cac IOc;libanh t(l' bot.

"/

1.4 Chu ky san xuAt, kinh doanh thOng thU'c7ng

Chu ky san xuM kinh doanh thOng thU'ang ella Cong ty la 12 thang.

6

CONGTV co PHAN SUAT AN HANG KHONG NOI sAlsan bay QuOct~ Noi Bai, xa PhUMinhhuy~nS6c Soon,Ha Noi, Vi~t Nam

sAo cAo TAl CHiNHCho narn tal chlnh k~t thuc ngay 31/12/2017

THUY~T MINH sAo cAo TAl CHiNH (TI~P)Cac fhuyM rninh nay la bo ph~n hr;tpthent: va ctm OIJ'Q'C O()Coong thoi voi Bao cao tsi chinh kern theo

2. CO SO L~P BAo cAo TAl cHiNH

2.1 CO'sa I~p sao cao tai chinh

sao cao tai chlnh kern theo dlfQ'Ctrinh bay b~ng 80ng Vi~t Nam (VND), theo nguyen tac gia gocva phu hoopv&i cac chuan rnuc K~ toan Viet Nam, Ch~ do K~ toan doanh nghiep Viet Nam va cacquy dinh phap Iy c6 lien quan d~n viec I~pva trinh bay Bao cao tal chinh.

2.2 Ky k~ toan

Ky k~ toan nam cua COngty dlfQ'Cbilt d~JUtLf ngay 01 tMng 01 va ket thuc vao ngay 31 thanq 12nam dlfO'nglich.

2.3 Ap dl}ng hU'c7ngdin k~ toan mal

Ngay 21/3/2016, B¢ Tai chrnh da ban hanh ThOngtlf so 53/20161TT-BTC ("ThOngtll' 53") slia dOi,bo sung mot so dieu cua ThOngtll' so 200/20141TT-BTC ngay 22/12/2014 cua B¢ Tai chinh hlf&ngdan ch~ d¢ k~ toan doanh nghi~p. ThOngtll' 53 c6 hieu ll,J'ccho nam tai chlnh bilt dau vao ho$csau ngay 01/01/2016. Ban Giam doc da ap dl,lngThOngtlf 53 trong vi$c I~p va trinh bay Bao caotai chinh cho nam tai chlnh k~t thuc ngay 31/12/2017 cua COngty.

3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U

Sau day la cac chfnh sach ke toan chu yeu dlfQ'CCOngty ap dl,mgtrong viec I$p Bao cao tai chinh:

3.1 Tuan thu Chuan mlfc K~ toan va Ch6 dQK6toan

COngty da tuan thu cac Chuan ml,J'CK~ toan Viet Nam, Che d¢ K~ toan doanh nghiep Viet Nam vacac quy dinh pMp Iy c6 lien quan d~n viec I$pva trlnh bay Bao cao tai chrnh nay.

3.2 lYac tinh k6 toan

Viec I~p Bao cao tai chrnh tuan thu theo cac Chuan ml,J'cK~ toan Viet Nam yeu cau Ban Giam docpMi c6 nhCmgIf&C trnh va gia dinh anh hlfang d~n 50 li~u bao cao ve cac cOngnO',tai san va viectrinh bay cac khoan cOngnO'va tai san tiem tang t~i ngay I$p Bao cao tai chfnh cOngnhll' c,k 50lieu bao cao ve doanh thu va chi phi trong suot nam tai chinh. K~t qua hO<;ltdong kinh doanh tht,J'ct~ c6 th~ kMc v&i cac ll'&c tinh, gia dinh d~t ra.

3.3 Ti~nva cac khoan tU'O'ngdlFO'ngti~n

Tien va cac khoan tll'O'ngdlfO'ng tien bao gOm tien m~t t<;liquy, tien glii ngan hang, tien dangchuyem,tien ~lii ti~t kiem, cac khoan dau tlf ngiln h<;lnc6 thai h<;lnthu hOikhOngqua 3 thang ho$ccac khoan dau tlf c6 trnh thanh khoan cao. Cac khoan dau tlf c6 trnh thanh khoan cao la cackhoan c6 kM nang chuy{m dOide dang thanh cac khoan tien xac dinh va It rui ro lien quan denviec bien dong gia tri chuyen doi cua cac khoan nay.

3.4 Cac khoan phai thu

Cac khoan phai thu dlfQ'Ctrlnh bay theo gia tri ghi 50 cac khoan phai thu cua kMch hang va cackhoan phai thu khac sau khi tn) di cac khoan dl,J'ph6ng dlfQ'CI~p cho cac khoan phai thu kh6 doi.

Dl,J'ph6ng pM! thu kh6 c6i 18 gia tri dl,J'ki~n tOnthat do khach hang khOng thanh toan cho cackhoan phai thu t~i ngay ket thuc ky ke toanoDl,J'ph6ng phai thu kh6 d6i oll'ooctrlch I~p phu hoopv&ihll'&ng dan t~i ThOngtlf 56 228/20091TT-BTC ngay 07/12/2009 cua B¢ Tai chinh.

Tang ho~c giam s6 dll' tai khoan dl,J'ph6ng dll'Q'ch<;lchtoan vao chi phi quiln Iy doanh nghiep trenBao cao k~t qua hO<;ltd¢ng kinh doanh.

7

CONG TV co PHAN SUAT AN HANG KHONG NOI BAIsan bay QuOc te Noi Bai, xa PM Minh .huy~n S6c SO'n, Ha Noi, Vi~t Nam

BAo cAo TAl CHiNHCho narn tai chlnh ket thuc ngay 31/12/2017

THUVI:T MINH BAo cAo TAl CHiNH (TI~P)Cae thuy~t rninh nay fa b¢ ph~n hQ'ptMnh va c.§nawc aoc a{Jngtno! vot BaDCaDfai chinh kern theo

3. T6M TAT cAc cHiNH SACH KI: ToAN CHI) VI:U (TII:P)

3.5 Hang tOn kho

Hang ton kho dU'Q'cxac dinh tren co sa gia thap hon giCfa gia g6c va gia tri thuan c6 the thuc hiendU'Q'c.

Gia gOc hang ton kho bao gom chi phi mua, chi phi che bien va cac chi phi khac de mang hang tonkho den dung dieu kl~n va dia diem hien t~i cua chunq. Trong truonq hop cac san phllm dU'Q'csanxuat, gia goc bao gom tat ca cac chi phi nquyen vat lieu true tiep, chi phi nhan cOng tnrc tiep va chiphi san xuat chung dua tren tinh hlnh heat dong binh thU'ang.

Gia tri tnuan c6 the thuc hi$n dU'Q'cdU'Q'cxac djnh b~ng gia ban U'ac tinh tni cac chi phi U'6'c tinhde hoan thanh san phllm cling chi phi tiep thi, ban hang va phan phoi phat sinh.

Gia goc clla hang ton kho dU'Q'c xac dinh theo phU'O'ng phap binh quan gia quyen theo phU'O'ngphap kiem k~ dinh kyo

Dt,I' ph6ng giam gia hang ton kho dU'Q'ctrich I~p cho hang ton kho bi hU' hong, kem phllm chat, 16ith6'i, ch$m luan chuyen va trong tm6'ng hQ'pgia goc hang ton kho cao hO'n gia tri thuan c6 the thl,l'Chi~n dU'Q'ct~i ngay ket thuc ni~n do ke toan phu hQ'p vai hU'ang dan t~i ThOng tU' s6 228/2009ITT­BTC ngay 07/12/2009 clla BOTai chlnh.

SO tang ho~c giam dt,l' ph6ng giam gia hang ton kho dU'Q'c h~ch toan VaG gia von hang ban trenBao cao ket qua ho~t dong kinh doanh.

3.6 Tili san c6 dinh hO>uhinh va hao man

Tai san co djnh hCfu hinh dU'Q'ctrlnh bay theo nguyen gia tni gia trj hao men lOy ke.

Nguy~n gia tai san c6 djnh hCfu hlnh bao gom gia mua va toan bo cac chi phi khac lien quan trl,l'ctiep den vi$c dU'a tai san VaGtr~ng thai s~n sang SlY dl,mg.

Tai san c6 dinh hCfu hlnh dU'Q'ckhau hao theo phU'O'ng phap dU'ang th~ng dt,l'a tren thai gian hCfudl,JngU'ac tlnh clla tai san, phu hQ'p vai ThOng tU' so 45/2013ITT-BTC ngay 25/4/2013 va ThOng tU'sO 147/2016/TT-BTC ngay 13/10/2016 clla BO Tai chlnh ve che dO quan Iy, SlY dl,Jngva trich khlluhao tai san co djnh, Cl,Jthe nhU' sau:

Nam 2017(Nam)

Nha cLPa,v~t kien trucMay m6c, thiet bjPhU'O'ngti$n v~n taiThiet bi, dl,mg Cl,lquan Iy

05-0803-0703-0803-07

Cac khoan lai, 10pMt sinh khi thanh Iy tai san 113ch~nh lech giCfa thu nMp tli thanh Iy va gia trj conIGIIcua tai san va dU'Q'cghi nh~n vaG Bao cao ket qua hOGltdong kinh doanh.

3.7 Chi phi xay d"ng dOtdang

Cac tai san dang trong qua trlnh xfJy dl,mg phl,lc Vl,Jml,Jcarch san xuat, cho thu~, quan trj ho<;!cchobat ky ml,Jcdlch nao kMc dU'Q'cghi nh~n theo gia g6c. Chi phi nay bao gom cac chi phi can thietde hlnh thanh tai san phu hQ'p val chlnh sach ke toan ella COng ty, Vi$c tinh khau hao clia cac taisan nay dU'Q'cap dl,JnggiOng nhU' vai cac tai san khac, bM dau tli khi tai san (:y VaGtr~ng thai s~nsang SlY dl,lng.

8

CONG TV co PHAN SUAT AN HANG KHONG NOI BAIS~n bay Quoc te N¢i Bai, xa Phu Minh .huyen S6c SO'n, Ha N¢i, Vi$t Nam

BAo cAo TAl CHiNHCho narn tal chlnh ket thuc ngay 31/12/2017

THUVI:T MINH BAo cAo TAl CHiNH (TI4iP)Cac thuyet minn nay la bo ph~n hQ'p thanh va c~n dU'Q'Cdoc d6ng thrYi voi 8ao cao tei chinh kern theo

3. TOM TAT cAc CHINH SACH KI: ToAN CHU VI:U (TII:P)

3.8 VOn chu sa hCPu

Vdn dau tv cua chu s& hCl'u

Von d~u tll' cua chu 5& hCYudll'OOcghi nhan theo 50 von thuc gop cua chu 5& hCYu.

Cdphieu quy

Co phieu quy dll'OOcghi nhan theo gia mua va dll'OOctrinh bay nhu mot khoan giam von chu 5& hCYutren bang can doi ke toano

Cd t(PC

Co tllC duoc ghi nhan ta mOtkhoan phai tra vao ngay cOngbo co tuc.

Phan phdi 19'inhu~n

LQ'inhu~n thuan sau thue thu nhap doanh nghi$p c6 the duoc ph~n phoi cho cac co dOngsau khidll'Q'cf)~i hOico dOngthOngqua va sau khi da trlch I~p cac quy theo f)i~u Ie COngty va cac quydjnh cua phap lu~t Viet Nam.

3.9 Doanh thu, thu nh,p khac

Doanh thu ban hang

Doanh thu ban hang dll'Q'cxac djnh theo gia trj hQ'pIy cua cac khoan da thu hoc;icse thu dll'Q'c.Trong h~u het cac trll'cmg hQ'pdoanh thu dll'Q'cghi nh~n khi chuyen giao cho ngll'ai mua ph~n I&nrui ro va lQ'iIch kinh te g~n Ii~nv&i quy~n 5& hCYuMng h6a.

Doanh thu cung cap djch v~

Doanh thu v~ cung cAp djch VI,Idll'Q'cghi nh$n khi ket qua cua giao djch d6 dll'Q'cxac dinh mOtcach dang tin c~y. Trll'ang hQ'pgiao dich v~ cung cap dich VI,Ilien quan demnhi~u ky thl doanh thudll'Q'cghi nMn trong ky theo ket qua ph~n cOngvit;!choan tMnh vao ngay I~p bang can doi ke toancua ky d6.

Lai tilm gLPi

Lai ti~n gLYidll'Q'cghi nh~n tr~n cO'5& don tich, dll'Q'cxac dinh tren 50 dll' cac tai khoan tiE~ngLYivalai suat ap dl,lng.

3.10 Gia vOn hang ban

Gis von hang ban va cung cap djch VI,Ila tong chi phi philt sinh eua thanh pham, dich VI,Iban ratrong ky theo nguyen t~c phu hoopv&i doanh thu. Cac khoan chi phi Vll'Q'ttren mllc binh thll'angcua hang ton kho dll'Q'cghi nh~n ngay vao gia von hang ban.

9

C6NG TV co PHAN SUAT AN HANG KH6NG NQI BAIsan bayQuoc t~ NOiBai, xa Phu Minhhuy~nS6c Soon,Ha NOi,Vi$t Nam

BAo cAo TAl CHiNHCho narn tai chlnh k~t thuc ngay 31/12/2017

THUVETMINH BAo cAo TAl CHiNH (TI6P)Cac thuy~t minh nay 113bt) ph en h9'P thBnh va can dll'Q'Cdoc d6ng thai vtJi Bao cao tai chinh kem theo

3. T6M TAT cAc CHINH SACH KE ToAN CHUVEU (TIEP)

3.11 Chi phi ban hang va chi phi quan Iy doanh nghi~p

Chi phi ban hang phan anh cac chi phi thuc te phat sinh trong qua trlnh ban san pharn, cung dipdich VI,J,bao gam cac chi phi quanq cao, cham soc khach hang, phi nhU'O'ngquyen khai thac...

Chi phi quan Iy doanh nghi$p phan anh cac chi phi quan Iy chung cua doanh nghi$p gam cac chiphi ve IU'O'ngnhan ViEJnbo pMn quan Iy doanh nghi$p; Bao hiem xa hoi, bao hiem y te, kinh phicOngdean, chi phi trang phuc cua nhan vien quan Iy doanh nghi$p; Chi phi v$t lieu van phong,cOng CI,Jlao dong, khau hao TSC£) dung cho quan Iy doanh nghiep; Djch VI,Jmua ngoai (di$n,ruroc, dien thoai, fax,...) va cac chi phi bang tien khac.

3.12 Ngo\li t~

COngty ap dl,Jngxli Iy ch~nh lech tY gia theo hU'angd~n clla Chuan ml,J'CKe toan Vi$t Nam so 10(VAS 10) "Anh hU'ang clla viec thay doi ty gia hoi doai" va ThOng tU' 200/2014/TT-BTC ngay22/12/2014 cua BOTai chlnh "HU'angdan che do ke toan doanh nghiep". Thea d6, cac giao dichphat sinh bang ngoc;lite dU'O'cchuyen doi theo ty gia tc;lingay pMt sinh giao dich.

Tc;lingay k~t thuc ky k~ toan n~m, cac khoan ml,JCtiEmt$ c6 goc ngoc;lite dU'O'cdanh gia Ic;litheo tygia giao dich thl,l'cte tc;lingay clla Bang can d6i ke toan theo nguy~n t~c:

• Cac khoan ml,JCtien t$ c6 goc ngoc;lite dU'O'cpMn IOc;lila tai san la ty gia mua ngo~i t$ cllangan hang thU'O'ngm<;3inO'idoanh nghiep thU'angxuy~n c6 giao dich;

• Cac khoan ml,JCtien t$ c6 goc ngoc;lit$ dU'O'cphan 10c;lila nO'phai tra la ty gia ban ngoc;lit$ cllangan hang thU'O'ngmc;linO'idoanh nghiep thU'angxuy~n c6 giao dich.

Tat ca cac khoan ch~nh lech ty gia phat sinh dU'O'cghi nh$n vao Bao cao ket qua hO<;3tdong kinhdoanh.

3.13 Lii cO'ban tren cO phi6u

Lai cO'ban tr~n co phieu dU'O'ctinh bang each chia 100inhu~n sau thu~ cua COngty sau khi trlchquy khen thU'ang, phUc100icho tong s6 blnh quan so co phieu pho thOng lU'uhtmh trong ky, khOngbao gOmso co phi~u dU'O'cCOngty mua I~i va giCi'lam co phi~u ngan quy.

.\

3.14 Thu6

Thu6 thu nh~p doanh nghitp hitn himh

Tai san thu~ thu nh~p va thu~ thu nh~p phai nop cho n~m hien hanh va cac n~m trU'ac dU'O'cxacdinh bang so tien dl,J'kien dU'O'cthu hOiho~c phai nop cho cO'quan thue, dl,J'atr~n cac mtic thuesuat va cac lu~t thu~ c6 hieu II,J'Cden ngay k~t thuc ky k~ toan. N~m 2017, COngty c6 nghia VI,Jnopthus thu nh~p doanh nghiep (thus "TNON") vai thue suat bang 20% IO'inhu$n thu dU'O'cttl tat cacac hO<;3tdong kinh doanh.

Cac bao cao thu~ clla COngty se chiu SI,J'kiem tra clla cO'quan thu~. Do viec ap dl,Jnglu$t va cacquy djnh ve thue doi vai nhieu 10c;ligiao djch kMc nhau c6 th~ dU'Q'cgiai thlch theo nhieu cachkMc nhau, d~n den so thus dU'O'ctrlnh bay tr~n bao cao tai chlnh c6 the bi thay doi theo quyetdinh cuoi cung clla cO'quan thue.

Thu6 gia trl gla tang

Thu~ gia tri gia t~ng clla cac hang h6a va djch VI,Jdo COngty cung cap theo cac mtic thu~ nhU'sau:

10

CONG TV co PHAN SUAT AN HANG KHONG NOI BAIsan bayQuac te NQiBai, xa PM Minh .huyenS6c SO'n,Ha NQi,Viet Nam

BAo cAo TAl CHiNHCho narn tai chinh ket thuc ngay 31/12/2017

THUY~T MINH BAo cAo TAl CHINH (TIt}P)Cac thuy~tminn nay fa bQph~n bop thent: va c~n aU'Q'cdoc aong thOivoi Bao cao tai chinh kern theo

3. T6M TAT cAc CHiNH SACH K~ ToAN CHOY~U (TI~P)

3.14 Thu6 (Ti6p)

• Hang h6a, djch VI,I cung c~p cho cac chuyen bay quec te• Hang h6a, dich VI,I cung cap cho cac chuyen bay quoc n¢i• Cac dlch VI,I khac

Cae lo~i thu6 khae

Cac loai thue khac dlfO'Cap dl,lngtheo cac lu~t thue hien hanh tai Viet Nam.

4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAy TREN BANG CAN DOl KI: ToAN

0%10%

10%

4.1 Ti~n va cac khoan tU'O'ngdU'O'ngti~nT~ingay T~ingay

31/12/2017 01/01/2017VND VND

Tien mat 73.071.500 184.680.500Tien glii ngan hang khOngky han 53.726.270.879 42.220.717.960cac khoan tlfO'ngdlfO'ngtien (i) 33.000.000.000 49.602.972.339

CQng 86.799.342.379 92.008.370.799

(i): La cac khoan tien glii c6 ky han dlf&i 3 thanq tal m¢t sa ngan hang rna COngty dang giao dich.

4.2 Phai thu ngAn h~n eua khaeh hangT~ingay T~ingay

31/12/2017 01/01/2017VND VND

Phai thu tCl'cac ben lien quan 21.945.945.236 18.466.621.795Tdng Cong ty Hang khOng Vi¢t Nam - CTCP 21.292.806.684 17.275.228.303Cong ty cd phfln Hang khOng Jetstar Pacific 375.935.318 514.308.611Cong ty CP D;ch VI,I Hang khOng San bay NQi Bai 474.650.000Cong ty Bay D;ch VI,I Hang khOng 277.203.234 202.434.881

Cac khoan phai thu ben thli ba 40.131.177.762 35.271.501.531Korean Air 7.506.371.313 3.855.035.539Asiana Airlines 5.026.272.836 4.027.232.010Cong ty cd pMn Hang khOng VietJet 8.079.780.454 4.477.820.041Nipppon Airways 1.967.102.137 4.357.783.472Aeroflot Russian Inti Airlines - SU 3.881.642.591 3.186.685.616Emirates- EK 3.133.333.614 4.532.894.966Cac Cong ty khac 10.536.674.817 10.834.049.887

CQng 62.077.122.998 53.738.123.326

11

CONG TV co PHAN SUAT AN HANG KHONG NQI BAIsan bay Quac te N¢i Sai, xa Phu Minhhuy~n S6c SO'n, Ha N¢i, Vi~t Nam

BAa cso TAl cHiNHCho nam tal chfnh ket thuc ngay 31/12/2017

THUY~T MINH BAa cAo TAl CHiNH (TliP)Cac thuy~tminn nay fa b(>ph~n hQ'PtMnh va c§n dU'Q'Cd9Cdong thai voi Baa cao fai chinh kern thea

4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAy TREN BANG CAN £)01 K~ ToAN (TIEP)

4.3 Tra tnJ'Otc cho ngU't1i ban ng~n hanT~ingay T~ingay

31/12/2017 01/01/2017VNO VND

Tra trvoc cho ben thli ba 82.367.700.000 20.166.672.127T6ng Gong ty X~y dl,mg Ha NOi - GTGP 15.076.600.000Gong ty TNHH ThU'O'ngmei va D~u Tir Ha Thanh 12.462.000.000Gong ty GP Qu6c t~ Bao Th9Ch 31.880.000.000Gong ty GP Gong nghi~p 19nhHung Trf 13.720.000.000Gac Gong ty khBc 24.305.700.000 5.090.072.127

CQng 82.367.700.000 20.166.672.127

4.4 Oil phong phal thu ng~n h\ln kh6 doiT~ingay T~ingay

31/12/2017 01/01/2017VND VND

Ng~n hanGong ty G6 ph{Jn Hang kh6ng Dong DU'O'ng 1.203.684.953 1.203.684.953

CQng 1.203.684.953 1.203.684.953

\

Day la khoan phai thu da qua han 3 narn, Ban Giarn doc danh gia khOng c6 kha nang thu hOi va dathirc hi~n trlch I~p dt,J'phonq 100% cac nam truce theo quy dlnh tGiiThong tu 228/2009/TT-BTGngay 07/12/2009.

/.(

4.5 Hang tim kho

T~ingay T~ingay31/1212017 01/01/2017

VNO VND

Nguy~n lit;!u,vat lit;!u 8.469.472.950 9.398.612.039Chi phi san xu~t kinh doanh deYdang 1.420.587.784 1.100.255.208

CQng 9.890.060.134 10.498.867.247

12

CONGi TV co PHAN SUAT AN HANG KHONG NOI BAIsan bay QuOc te Noi Bai, xa Phu Minh •huy~n S6c SO'n, Ha NOi, Vi~t Nam

BAo cAo TAl CHiNHCho nam tal chfnh ket thuc ngay 31/12/2017

THUY~T MINH BAo cAo TAl CHiNH (Th~P)Cac thuy6t minh nay la bt) ph~n hQ'pthent: va c.4ndU'Q'Cdoc d6ng thai voi Baa cao tai chinh kern thea

4. THONG TIN BO SUNG CHO CHi TIEU TRiNH BAy TREN BANG CAN nOI K~ ToAN (TI~P)

4.6 Tal san cia dinh hli'u hinh

Khoanmuc

NGUYENGIAT~i ngay 01/01/2017Mua samThanh Iy, nhU'Q'ngban

T~i ngay31/1212017

HAO MON LOy K~T~i nqay 01/01/2017Khau haoThanh Iy, nhU'Q'ngban

T~i ngay31/12/2017

GIA TR! CON L~I

T~i ngay01/01/2017

T~i ngay31/12/2017

Nhaella, Maym6e, PhlJ'O'ngti~n Thi6t b], dl,lngv~t ki6n true thi6t b] v~n tal el,lquan Iy CQng

______ -=-V.:...:N~D V_N_D -=-V.:...:N~D V_N_D V.:...:N..:..:D=_

23.840.219.027 32.468.862.6871.706.901.818

42.230.859.95425.358.992.028(841.234.225)

66.748.617.757

30.236.313.8274.953.874.968(841.234.225)

34.348.954.570

31.420.096.8691.593.897.500

33.013.994.369

28.079.048.3111.581.065.983

29.660.114.294

129.960.038.53728.659.791.346(841.234.225)

157.778.595.658

99.669.186.01413.637.470.050(841.234.225)

112.465.421.839

5.031.279.816 9.-=-9_23;_.9.;_7....;8_.0_2_2 1_1_.9_94_....;_54_6;_.1_2_7 -=-3;..;;..3....;_41.:...:...;..04.:...:8;.;;...5;...;5....;...8__ ____:3-=-0..;.::.2;.;;..9.:...:0.-=-85:;.:2:..:...5:;.:2:..::...3

1.006.255.963 8.553.374.594 32.399.663.187 3.353.880.075 45.313.173.819

Tai ngay 31/12/2017, nguyen gia tai san cO dinh het khau hao nhU'ng van con SLr dunq la 70.325.201.605 VND (tai nqay 31/12/2016Ia 64.159.792.328VND).

23.840.219.027 34.175.764.505

18.808.939.2114.025.023.853

22.544.884.6653.077.505.246

22.833.963.064 25.622.389.911

13

CONG TV co PHAN SUAT AN HANG KHONG NOI sAlSan bay Quoc t~ NOi Bai, xa Phu Minh .huy(m S6c San, Ha Noi, Viet Nam

sAo cAo TAl CHiNHCho narn tai chinh k~t thuc ngay 31/12/2017

THUYI:T MINH BAo cAo TAl CHiNH (TI~P)Cac fhuy~f minh nay /a b¢ ph(m hQ'p thanh va c§n dU'Q'Cdoc dong thOi val BaD CaDtsi chfnh kern theo

4. THONG TIN BO SUNG CHO CHi TIEU TRiNH BAy TREN BANG CAN DOl K~ ToAN (TI~P)

4.7 Tai san cO djnh va hinh

Khoan muc Phan m6mmay tinh CQng

VND VND

NGUYEN GIAT~i ngay 01/01/2017 2.852.240.000 2.852.240.000Mua sam 2.293.181.818 2.293.181.818

T~i ngay 31/12/2017 5.145.421.818 5.145.421.818

HAO MON LOY K~T~i ngay 01/01/2017 2.660.684.978 2.660.684.978Khau hao 150.592.367 150.592.367

T~i ngay 31/12/2017 2.811.277 .345 2.811.277.345

GIA TR! CON L~I

T~i ngay 01/01/2017 191.555.022 191.555.022

T~i ngay 31/12/2017 2.334.144.473 2.334.144.473

4.8 Chi phi xay dlfng co ban d(7 dang

.~I

Day la dl,l' an dau tU' xay dl,l'ng "CO' sa ch~ bi~n suat an hang khOng NOi Bai" da dU'O'cDai HOi dongCo dOng phe duyet theo Quy~t djnh so 03/QD-NCS-f)HDCf) ngay 21/4/2016. Theo d6, COng ty selam chu dau tU' va dl,l' an c6 tong rrnrc dau tu la 685.541.927.000 VND dU'O'cdau tu b~ng nguonvon chu sa hCruva von huy dong khac, trong d6 chia lam hai giai do~n nhU' sau:

• Giai do~n 1 (d~n nam 2025): 477.349.160.000 VND; va• Giai do~n 2 (d~n nam 2035): 208.192.767.000 VND.

T~ingay31/12/2017

VND

T~ingay01/01/2017

VND

Xay dl,l'ng CO'ban da dangCO'sa eM bi~n su~t an Hang kMng NQ; Ba;

161.395.322.416161.395.322.416

23.371.506.65423.371.506.654

CQng 161.395.322.416 23.371.506.654

14

CONGTY co PHAN SUAT AN HANG KHONG NOI BAIsan bay Quae te N¢i Bai, xa Phd Minhhuyen S6e SO'n, Ha N¢i, Vi~t Nam

BAo cAo TAl CHiNHCho nam tai ehinh ket thuc ngay 31/12/2017

THUY~T MINH BAo cAo TAl CHiNH (TI6P)Cac thuy~tminh nay la bo pMn hqp tMnh va c§n dlJ'Q'Cdoc dang th&i v&i Bao cao tei chinh kern theo

4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAy TREN BANG CAN nOI K~ ToAN (TI~P)

4.9 Phai tra ngLPc7iban ngan han

T~ingay T~ingay31/1212017 01/01/2017

VND VND

Phai tra ben liE!!nquan 443.963.237C6ng ty C6 phfJn DV Hang kMng San bay NO;Ba; 443.963.237

Phai tra ngU'6'i ban ben thli ba 37.429.487.373 25.511.316.695C6ng ty TNHH Ttnrc phfJm Cao c~p 3.186.280.840 2.663.806.900C6ng ty TNHH Hoang LOe 3.546. 168.060 2.861.208.216C6ng ty TNHH Thien SO'n 3.294.931.750 2.997.907.170T6ng cong ty xay dl,mg Ha NOi - CTCP 5.829. 132. 100C6ng ty kMe 21.572.974.623 16.988.394.409

CQng 37.429.487.373 25.955.279.932

15

CONG TY co PHAN SUAT AN HANG KHONG NQI BAIS~n bay Qu6c te N¢i Bai, xa Phu Minhhuy$n S6c SO'n, Ha N¢i, Vi$t Nam

BAo cAo TAl CHiNHCho narn tal chfnh ket thuc ngay 31/12/2017

THUYET MINHBAo cAo TAl cHiNH (TIEP)Cac thuyet minh nay la b() ph~n h{1p tnenn va c.4n dU'Q'Cd()C d6ng thai voi Baa cao tai cninh kem thea

4. THONGTIN BO SUNG CHO CHI TIEU TRiNH BAy TREN BANG CAN DOl KE ToAN (TIEP)

4.10 Thu6 va cac khoan khac phal nQP, phal thu Nha nU'ocTal ng.ay 01/01/2017 Trong narn T~i ngay 31/12/2017

VND VND VND____ S.::;_o;:::.._;;d.::;,U' _;T:....;;a:..:..:n~gHoan/khAu trLP S;;;.,.o;;........;;;.dU'.;;;__ _

Thue GTGT duoc kh~u trCY 332.363.302 37.402.768.833 32.401.171.247 5.333.960.888

Phai thu PhainQP PhainQP Phcii thu PhainQP

Thue gia tri gia tang dau raThue thu I1Ih~pdoanh nghi$pThue thu nhap ca nhanCac loai thue khac

3.388.100.6841.429.693.370

36.939.952.31221.974.413.7642.555.862.960906.303.179

36.939.952.31217.895.798.5802.762.230.568906.303.179

7.466.715.8681.223.325.762

CQng 4.817.794.054 62.376.532.215 58.504.284.639 8.690.041.630

16

CONG TV co PHAN SUAT AN HANG KHONG NOI BAIsan bay Quoc te N¢i Bai, xfl PM Minh .huy~n S6c Soon,Ha N¢i, Viet Nam

BAo cAo TAl CHiNHCho narn tai chinh ket thuc ngay 31/12/2017

THUYETMINH BAo cAo TAl CHiNH (TI~P)Cac fhuytH rninh nay /a bQph?n hQ'p tnenn va cc1ndlJ'Q'Caoc dong thOi voi Bao cao tei chinh kern theo

4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAy TREN BANG CAN DOl KE ToAN (TIEP)

4.11 Yay vil nQ'thue tili chinh dili han

r,ingay01/01/2017

VNDTang trong nam

VND -----

Giarn trongnamVND

r,ingay31/12/2017

VND

Yay dcllihanNgan hBng TMCP Cong ThLfang Vi~tNam - eN Dong Anh

134.621.949.686 134.621.949.686

134.621.949.686 134.621.949.686

CQng 134.621.949.686 134.621.949.686

COng ty da ky hop dong tln dl,mg so 68/2017/H8CV8ATLlNHCT144-NCS ngay 13 thtmg 6 narn2017 voi Ngan hang TMCP COng thlJ'O'ngViet Nam - CN £lOng Anh voi han rmrc 330.000.000.000VND, thai han yay t6i da la 120 thanq.

Lfli suat cua hop dong:- Lai suat 7.5% dLYqcap dung trong 12 thang dau tien ke tLYnqay giai ngan dflu tien:- Sau 12 tMng lai suat duoc ap dunq: lai suat huy dong tiet kiem ca nhan VND ky h<;ln12 thang

tra lai sau + 1.8%/nam.

Tai san the chap

May m6c thiet bi hinh thanh tLY dl,l' an dau tLY theo hqp dong the chap so 27/2017-H8TCMMTB/NHCCT144-NCS ngay 12 tMng 6 nam 2017 v&i gia trj t<;lmtfnh 261.640.751.959VND; va

quy~n tai san, Iqi Ich pMt sinh, cac khoan bao hiem, Iqi the thLYO'ngm<;liva cac khoan thanhtoan khac phat sinh tLYDI,I'an dau tlJ' "Co' sO>che bien su~t an Hang KhOng - Giai dO<;lnI" theohqp dong the ch~p so 28/2017-H8TCMMTB/NHCCT144-NCS ngay 12 tMng 6 nam 2017 v&igia trj t<;lmtfnh la 477.349.160.000 VND.

.~

17

CONG TV cO PHAN SUAT AN HANG KHONG NQI sAlsan bay Quoc t~ N¢i Sai, x::lPhu Minhhuyen S6c San, Ha N¢i, Vi~t Nam

sAo cAo TAl cHiNHCho narn tal chlnh k~t thuc ngay 31/12/2017

THUV~T MINH sAo cAo TAl cHiNH (TI6P)Cac thuy6t minh nay la b()pfli)n hQ'ptnenn va c.4nc1tFQ'c09Co6ng tnoi v&i Bao cao tai chinh kem theo

4. THONG TIN ao SUNG CHO cHI TIE:UTRiNH sAv TRE:NSANG CAN £)01K~ ToAN (TI~P)4.12 VOnchu sa hli'u4.12.1Bang do; chitJUbitm d9ng von chu sa nou

VOn <tau tll' cua LNST chu-a phanchu sa h(l'u co phi.}u quy phOi CQng

Nc}idung VND VND VND VND

T~i ngay 01/01/2:016 79.999.750.000 (8.880.000) 47.029.089.164 127.019.959.164

G6p von trong nam 39.803.590.000 39.803.590.000LQ'inhuan k~ toan tnroc thue 84.655.601.776 84.655.601.776Thu~ TN DN phai nop (17.023.922.355) (17.023.922.355)Tra c6 tlfC narn 2015 (38.576.638.800) (38.576.638.800)Tarn chia c6 tu-c 2016 (23.997.261.000) (23.997.261.000)ThU'cYngban di~u hanh 2016 (250.000.000) (250.000.000)Trfch I~p quy khen thU'cYng,phuc lQ'i2016 (6.763.167.942) (6.763.167.942)Di~u chi'nh ti~n thU'cYngBDH 2015 5.000.000 5.000.000Di~u chi'nh quy khen thU'cYngphuc lQ'i2015 (319.078.050) (319.078.050)Di~u chi'nh thU'cYnghoan thanh k~ hoach 2015 (161.761.167) (161.761.167)

T~i ngay 31/1212016 119.803.340.000 (8.880.000) 44.597.861.626 164.392.321.626

T~i ngay 01/01/2017 119.803.340.000 (8.880.000) 44.597.861.626 164.392.321.626

G6p von trong nam 59.687.640.000 59.687.640.000LQ'inhu~n k~ toan trU'oc thu~ 105.978.684.513 105.978.684.513Thu~ TNDN phai n¢p (21.974.413.764) (21.974.413.764)Trich thU'cYngban di~u hanh 2016 (40.000.000) (40.000.000)Chia c6 tlfC nam 2016 (35.938.338.000) (35.938.338.000)T;;tm trich quy thU'cYngban di~u hanh 2017 (300.000.000) (300.000.000)Trich I~p quy khen thU'cYng,phuc lQ'i2017 (8.004.270.750) (8.004.270.750)Chia c6 tlfC I~n 1 nam 2017 (23.958.892.000) (23.958.892.000)

T~i ngay 31/12/2017 179.490.980.000 (8.880.000) 60.360.631.625 239.842.731.625

T;;tingay 31/12/2017 Cong ty dang ti~n hanh thu t\,lCthay d6i Giay ChLl'ngnht;indang ky kinh daanh thea so von thl,l'ct~ da g6p.

18

I ' ... ~ .v>~ _.:~.,'

CONG TV co PHAN SUAT AN HANG KHONG NOI BAISan bay Quae t~ N¢i Bai, xl:i Phu Minh .huyen S6e SO'n, Ha N¢i, Vi~t Nam

BAo cAo TAl CHiNHCho narn tai ehinh k~t thuc ngay 31/12/2017

THUYET MINH BAo cAo TAl cHiNH (TI6P)Cac thuy~t rninh nay 113bQph~n hr;rpthanh va c~n dU'Q'cdoc dong thai v&i Bao cao fai chfnh kern theo

4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAy TREN BANG CAN DOl KE ToAN (TIEP)

4.12 Vim chu Sc7 hLPU(ti6p)

4.12.2Chi tiet von dau tU'cua chu s& nou

Tim co dongTheo Giay chCPngnhfn

DKDN1000 VND %

Tong COngty Hang I<hOngVi~t Nam - CTCPCOngty TNHH MTV DV HK SB T~n SO'nNhMCOngty TNHH MTV Suat an HK Vi~t NamCac co dOngkhacCo phieu quy

72.004.05012.000.6702.040.100

33.758.520

60,010,01,7

28,3

CQng 119.803.340

S6 v6n da gop

T~i ngay 31/1212017 Ti[li "gay 01/01/2017

1000 VND % VND %

108.006.07018.001.0003.060.150

50.414.8808.880

60,210,01,7

28,10,0

60,110,01,7

28,20,0

72.004.05012.000.6702.040.100

33.749.6408.880

100 179.490.980 100 119.803.340 100

19

CONG TV co PHAN SUAT AN HANG KHONG NQI BAIsan bay Qu6e te NOi Bai, xa Phu Minhhuyen S6e San, Ha N¢i, Viet Nam

BAo cAo TAl CHiNHCho nam tal ehfnh ket thuc ngay 3111212017

THUV~T MINH BAo cAo TAl CHINH (TIOP)Cac thuy~tminh nay /a bQph~n h(),ptMnh va c§n dlJ'Q'C aoc d6ng tMi va; Bao cao ta; chinh kem thea

4. THONG TIN BO SUNG CHO CHI TIEU TRiNH BAv TREN BANG CAN £)01K~ ToAN (TI~P)

4.12 VOnchu 560 hO>u(ti~p)

4.12.3Co phieuT~ingay T~ingay

31/12/2017 01/01/2017ce phi~u ce phi~u

17.970.057 11.999.51817.949.098 11.980.33417.949.098 11.980.334

888 888888 888

17.948.210 11.979.44617.948.210 11.979.446

10.000 10.000

se IU'O'nge6 phieu dang ky phat hanhse IU'O'nge6 phieu da ban ra eOng chung- cd phi/;u phd thOngse IU'O'nge6 phieu dU'O'emua l<;li- cdphi/;u phd thOngse IU'O'nge6 phieu dang hru hanh- cd phi/;u phd thOng

Menh gia e6 phieu (VND/eo phieu)

4.12.4Ui CC1 ban trim co phieuNam 2017

VNDNam 2016

VND .,

LO'inhuan sau thue thu nhap doanh nghiepTrfeh quy khen thU'&ng phuc 100ise co phieu pho thOng binh quan luu hanh trong nam

84.004.270.749(8.304.270.750)

13.043.265

67.631.679.421(7.053.167.942)

8.064.339..INI

Lii CC1ban tren cOphi~u (EPS) 5.804 7.512

4.13 Cac khoan ml:lc ngoai Bang cin dOi k~ toan

T\lingay31/12/2017

VND

T\iingay01/01/2017

VND1. Ngo~i te cae IO<;li

- USD 4.849,40 2.486,47

20

CONG TV co PHAN SUAT AN HANG KHONG NQI sAlSan bay Quoc t~ N¢i Bai, xa Phu Minh, huy~n S6c SO'n,Ha N¢i, Vi~t Nam

sAo cAo TAl CHiNHCho nam tai chinh k~t thuc ngay 31/12/2017

THUyl!T MINH sAo cAo TAl CHiNH (TI6P)Cae thuy~t minh nay la bQpMn h(1p thimh va e.§n c1U'(1Caoc c16ng thai voi Bao cao tai ehinh kem theo

5. THONG TIN eo SUNG CHO CHI TIEU TRiNH BAy TREN BAo cAo KI!T QuA HO~T DQNG KINH DOANH

5.1 Doanh thu ban hang va djeh v..,QuylV QuylV Nam 2017 Nam 2016nam 2017 nam 2016VND VND VND VND

Doanh thu cung dip suat an 125.247.823.872 109.431.747.360 488.808.903.758 421.329.916.491Doanh thu cung cap dlch VI) 35.051.229.578 32.192.216.450 139.385.458.145 122.710.482.641Doanh thu khac 490.909.092 1.958.181.822 1.952.727.276

CQng 160.789.962.542 141.623.963.810 630.152.543.725 545.993.126.408

5.2 cac khoan giam triP doanh thuQuylV QuylV Nam 2017 Nam 2016

nam 2017 narn 2016VND VND VND VND

Chiet khcfluthU'O'ngrnai 2.206.512.780 3.064.371.768 15.039.619.827 13.011.741.049

CQng 2.206.512.780 3.064.371.768 15.039.619.827 13.011.741.049

5.3 Gia vim hang banQuylV QuylV Nam 2017 Nam 2016nam 2017 nam 2016VND VND VND VND

Gia von cung cap suat an 104.080.619.034 93.681.682.926 409.371.410.561 365.004.511.780Gia von cung cap dich VI) 15.609.687.503 18.267.834.501 70.164.687.988 60.848.559.367

CQng 119.690.306.537 111.949.517.427 479.536.098.549 425.853.071.147

21

. -

CONG TV co PHAN SUAT AN HANG KHONG NQI BAIS~n bay Qu6c t~ N¢i Bai, xa Phu Minh, huyen S6c Soon,Ha N¢i, Vi~t Nam

BAo cAo TAl CHiNHCho nam tai chinh k~t thuc ngay 31/12/2017

THUVl:T MINH BAo cAo TAl CH(NH (TI6P)Cac thuy~t minh nay fa bQ ph~n hQ'Pthanh va c~n dU'(1CdQCdong th&i v&i Baa cao tai chinh kern thea

5. THONGTIN BO SUNG CHO CHI TIEU TRINH BAv TREN BAo cAo Kl:T QUA HO~T DQNG KINH DOANH (TIl:P)

5.4 Chi phi ban hangQuylV QuylV Nam 2017 Nam 2016nam 2017 nam 2016VND VND VND VND

Chi phi in cac ~n pharn quang cao 100.000.000 3.000.000Chi phi cham s6c khach hang, che thlY,chao hang 1.531.848.221 1.584.739.613 5.375.979.153 4.677.315.489Phi nhuonq quy~n khai thac 526.425.000 391.725.000 1.764.225.000 1.423.900.000

CQng 2.058.273.221 1.976.464.613 7.240.204.153 6.104.215.489

5.5 Chi phi quan Iy doanh nghi~pQuylV QuylV Nam 2017 Nam 2016nam 2017 nam 2016VND VND VND VND

Chi phi nhan vien quan Iy 1.955.680.774 2.731.792.244 9.849.123.844 8.829.977.284Chi phi dunq Cl,lda dung van phOng 35.445.453 141.924.053 58.717.452 485.577.584Chi phi kh~u hao tai san 2.468.035.982 738.164.955 5.177.057.510 2.857.700.924Chi phi dich vu mua ngoai 63.134.570 126.303.949 202.094.663 236.044.209Chi phi khac b~ng ti~n 2.593.934.104 2.401.647.466 8.245.273.755 6.974.796.573

CQng 7.116.230.883 6.139.832.667 23.532.267.224 19.384.096.574

5.6 Chi phi thu6 thu nh~p doanh nghi~p hi~n hanh

Thue thu nhap doanh nghi~p (TNDN) hien hanh phai tra duoc xac dinh dua tren thu nhap tinh thu~ cua n~m hi~n tGii. Thu nh;flp tinh thu~ khac v&i thunh$p dllQ'c bao cao trong Bao cao ket qua san xu~t kinh doanh VI thu nh$p tinh thue khong bao gam cac khoan ml,lCthu nh$p chiu thue hay chi phi dllQ'ckh~u trCYcho ml,lCdich tinh thue trong nam khac, kh6ng bao gam cac khoan ml,lCkhong phai chiu thue hay khong dlJ'Q'ckhau trCYcho ml,lCdich tinh thue vacOngkhong bao gam cac khoan thu nh$p dlJ'Q'cmien thue va cac khoan chuyeln 10nam trlJ'cYc.Thue TNDN hi~n hanh phai tra cua Cong ty dlJ'Q'ctinh theothue suat da ban hanh den ngay ket thuc ky ke toan nam.

22

•• I";.

CONG TY co PHAN SUAT AN HANG KHONG NQI sAlsan bay Qu6c t~ NOiBai, xa Phu Minh, huyen S6c San, Ha NOi,Vi~t Nam

sAo cAo TAl CHiNHCho nam tai chinh k~t thuc ngay 31/12/2017

THUYET MINH sAo cAo TAl CHiNH (TI6P)Cac thuy"t minh nay fa bo ph~lI ht;TPtMnh va c.§n c1UVCc1QCc16ngthai voi Bao cao tai chinh kem theo

5. THONGTIN so SUNG CHO CHI TIEU TRiNH sAy TREN sAo cAo KET QuA HO~T DQNG KINH DOANH (TIEP)

5.7 Chi phi thu6 thu nh~p doanh nghi~p hi~n hanh (ti6p)

DlJ'aio~y la oOichieu giCi'achi phi thu~ thu nhap doanh nghiep cua Cong ty va lai theo s6 Ii~u tren Bao cao k~t qua hoat oong kinh doanh.Nam 2017

VNDNam 2016

VND

LQ'inhu,n k6 toan trU'60cthu6 105.978.684.513 84.655.601.776

£>i6uchinh cac khoan tang lQ'inhu,n 3.893.384.307 464.010.000

cae khoan chent: I~eh vinh vienChi phi khong OlJ'Q'ckhau tn) (khong hop Ie)

3.893.384.3073.893.384.307

464.010.000464.010.000

LQ'inhu,n sau di~u chinh 109.872.068.820 85.119.611.776

Thu nh,p tinh thu6 U'60ctinh trong namThue suat (%)

109.872.068.82020%

85.119.611.77620%

Thu6 TNDN U'60ctinh trong nam

5.8 Chi phi san xuat kinh doanh theo y6u to

21.974.413.764 17.023.922.355

QuylV Quy IV Nam 2017 Nam 2016nam 2017 nam 2016VND VND VND VND

Chi phi nh~n cong 24.321.683.821 33.686.291.122 125.881.459.628 113.128.679.555Chi phi nguyen lieu, v~t lieu 72.546.808.373 62.839.698.452 279.918.918.673 247.621.007.059Chi phi khau hao tai san cOoinh 5.259.961.583 2.572.693.923 13.788.062.417 9.974.882.808Chi phi dlch Vl,J mua ngoai 10.537.856.591 9.664.401.375 37.445.825.465 36.553.196.016Chi phi khac b~ng tiEm 13.571.308.132 11.325.507.122 53.594.636.318 44.335.526.905

CQng 126.237.618.500 120.088.591.994 510.628.902.501 451.613.292.343

23

CONG TY cO PHAN SUAT AN HANG KHONG NQI BAIS~n bay Quoc t6 NOi Bai, x~ Phu Minh, huy~n S6c SO'n, Ha NOi, Vi~t Nam

BAo cAo TAl CHiNHCho nam tai chinh k6t thuc ngay 31/12/2017

THUY~T MINH BAo cAo TAl CHiNH (Th~P)Cac thlJy~t minh nay la b¢ ph/Pl h(1p thBnh va can dl..fl;1Cdoc dong thCriv&i Baa cao fBi chfnh kern thea

6. THONG TIN KHAc

6.1 Nghitp vy va s6 dLPvai eac bim liim quan

Cac ben dU'Q'ccoi la lien quan 1Il6umot ben co kha nang ki~m soat hoac c6 anh hU'ang dang k~ voi ben kia trong vi~c ra quy6t dinh doi vai cac chinh sachva hoat dong.

Theo do, ben lien quan cua COngty la Tong COngty Hang KhOngViet Nam CTCP - COngty me (VNA) va cac cOng ty trong cling VNA, cac co dang, cacthanh vien trong Ban Giam doc" HOidong Ouan tri va Ban Ki~m soat cua COngty.

Giao dlch vai cac ben lien quan

Trong narn, COngty d~ c6 cac giao dich sau voi cac ben lien quan:

Ban hangQuylV QuylV Nam 2017 Nam 2016narn 2017 nam 2016

VND VND VND VND

Tong COngty Hang khOngVi~t Nam - CTCP 88.499.970.182 80.290.546.819 346.686.461.528 322.809.234.410Trang c16chi6t khtw (2.743.328.072) (2.799.965.126) (10.973.312.286) (11.199.860.503)Chi nhanhCOngty CP HK Jetstar Pacific Airlines 1.065.989.980 913.307.687 4.046.609.173 3.620.154.772Trong c16chi6t kh~u (121.423.519)COngty CP Dich Vl,l Hang khOngS~n bay NOiBai 431.500.000 1.229.000.000 1.198.250.000COngty Bay Dich Vl,l Hang khOng- VASCO 755.238.760 595.255.830 2.562.879.800 2.022.913.370

CQng 87.577.870.851 79.430.645.210 343.551.638.215 318.329.268.530

24

CONG TV co PHAN SUAT AN HANG KHONG NOI BAISan bay Quoe te Noi Bai, xa Phu Minh, huyen S6e San, Ha N¢i, Vi~t Nam

BAa cAo TAl CHiNHCho narn tai ehinh k~t thuc ngay 31/12/2017

THUYt:T MINH BAa cAo TAl cHiNH (TI6P)Cac thuyet minh nay fa b() ph~n h(1p thBnh va c~n c1UQ'Cc1()Cc1{JngthOi va; Baa cao tai chinh kem thea

6. THONG TIN KHAc (TIt:P)

6.1 Nghi9P VIJ va 56 dlJ'vOoicac ben lien quan (ti6p)

MuahlmgQuylV

narn 2017VND

QuylVnarn 2016

VND

Nam 2017

VND

COngty CP Dich vu Hang khOngSan bay Noi BaiCOngty CP Dieh vu Hang h6a Noi BaiCOngty Co phan Giao nhan Hang h6a NASCO

774.096.3698.178.217

571.340.579

1.213.843.162 3.066.612.53767.530.467

2.291.462.148

CQng 1.353.615.165 1.447.879.762 5.425.605.152

Thu nh~p cua Hi)i dong Qulm tri va Ban Giam docNam 2017

VND

Thu nhap cua Ban Giarn docThu lao cua Hf)QT, BKS

1.506.026.685507.606.667

CQng 2.013.633.352

56 dlJ'VOoicac bim lien quan

Chi ti~t xem tai cac tnuyet minh sau:

Thuy~t minh so 4.2 "Phai thu ng~n han cua khach hang";Thuy~t minh so 4.9 "Phai tra nglJ'CYiban ng~n han".

6.2 cac 51! ki~n phat sinh sau ng,ayk6t thuc ky k6 toan nam

Nam 2016

VND

2.857.257.20439.544.025

1.676.443.946

4.845.189.775

Nam 2016VND

2.034.724.442604.800.000

2.639.524.442

KhOngc6 51! ki~n quan trQngnao xay ra sau ngay k~t thuc nien dOk~ toan dn phai dieu chinh hO;;3ecOngbo trong Bao cao tai chinh cua COngty cho nam{ai chfnh ket thuc ngay 31/12/2017,

...._..(),....____,... • \ /J'

25

CONG TV co PHAN SUAT AN HANG KHONG NOI sAlSan bayQuOete N¢i Bai, xa Phu Minh, huy(m S6e San, Ha N¢i, Vi~t Nam

sAo cAo TAl CHiNHCho narn tai ehinh ket thuc ngay 31/12/2017

THuva MINH sAo cAo TAl CHiNH (TI6P)Cac thuy/'t mmn nay 113 bt) ph~n hr;tp thanh va ccin (fU'Q'C(fQC(f6ng then vUi Baa cao ta; chinh kem thea

6. THONGTIN KHAc (TI~P)

6.3 56 lituso sinh

SOli~u so sanh la so li~u cua Bao cao tal chinh eho narn tai ehinh ket thuc ngay 31/12/2016 da dU'O'ckiem toan bcYiCOngty TNHH Kiem toan & TU'v~mRSMVi~t Nam.

VOThi Thu HaNgwai I,p

26

~.