C O N G T Y C O P H A N V A N T A I V A D J C H V y L I E N N I N H

B A O C A O T A I C H I N H D A BlfQC K I E M T O A N Cho n5m tai chinh ket thuc ngay 31 thang 12 nam 2017

C 6 N G T Y C 6 P H A N V A N T A I V A D I C H vy L I E N N I N H

Myc Lvc

Trang

B A O C A O CUA B A N GIAM D O C ^ 1-2

B A O C A O KIEM T O A N D O C L A P . 3-4

B A O C A O TAI C H I N H D A D l / O C KIEM T O A N

Bang Can doi ke toan 5-6

Bao cao Ket qua hoat dpng kinh doanh 7

Bao cao Liru chuyen tien t | 8

Thuyet minh Bao cao tai chinh 9-21

CONG TY CO PHAN VAN TAI VA DICH W LIEN NINH

BAO CAO CUA BAN GLiM D 6 C

Ban Giam doc Cong ty Co phin Van tai va Djch vy Lien Ninh trinh bay Bao cdo nay cung vai Bao cao tai chinh da dugc kiSm toan cho nSm tai chinh ket thuc ngay 31/12/2017.

KHAI QUAT Vt CONG TY

Cong ty C6 phan Van tai va Dich v\ Lien Ninh (gpi tit la "Cong ty") dupe chuyen doi c6 phSn hoa tu X i nghifp Xe buyt Lien Ninh thupc T6ng cong ty V$n tai Ha Npi theo Quvet djnh so 2408/QD-UBND ngay 27/5/2015 cua Uy ban nhan dan thanh pho Ha Npi va dupe dang ky Ian dau ngay 31/7/2015.

Cong ty dupe So Ke ho ich va Dau tu thanh pho Ha Npi cap l^i Giay chumg nh$n dang ky doanh nghi p Ian dau ngay 24/8/2015 ve vi?c (iap lai ma so doanh nghifp cua Cong ty la 0106953041, dang ky thay doi cac Ian va Ian thii ba (03) ngay 10/10/2016 ve vifc thay doi nguai d^i di^n theo phdp lu$t.

Ten Cong ty viet bang tieng nuac ngoai la: Lien Ninh transport and Service Joint stock company.

Ten viet tat: Lien Ninh Transerco

Dia chi Cong ty: Km 15+200, Quoc Ip 1 A, Thon Yen Phii, Xa Lien Ninh, Huy^n Thanh Tri, Thanh pho Ha Npi.

V6n dieu 1? Cong ty: 50.000.000.000 dong (Nam muori ty dong).

HOI DONG QUAN TRI VA BAN GIAM D 6 C

Hoi dong Quan trj Ong Nguyin Thanh Nam Chutjch 6ng Ngo Xuan Phu Uy vien Ong Chu Danh Lpi Uy vien Ong Doan Thai Binh Uyvien Ong Duorng Minh Thing Uy vien

Cac thanh vien Ban Giam doc Cong ty da di^u hanh Cong ty trong ky va den ngay l$p Bao cao nay gom: / I

Ban Giam doc Ong Ngo Xuan Phu Giam doc ji Ong Chu Danh Lpri Pho Giam doc "

Ong Duomg Minh Thing Pho Giam doc X.

CAC Sy KI |N SAU NGAY KET THUC KY KE TOAN Theo nhan djnh cua Ban Giam doc, xet tren nhirng khia canh trpng yeu, khong c6 s\ ki$n bat thuong nao xay ra sau ngay khoa so ke toan lam anh huong den tinh hinh tai chinh va ho t dpng cua Cong ty can thiet phai dieu chinh ho^c trinh bay tren Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017.

KlfcM TOAN VIEN

Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017 dupe kiem toan bai Cong ty TNHH Kiem toan CPA VIETNAM - Thanh vien Hang Kiem toan Quoc te Moore Stephens.

C 6 N G T Y C 6 P H A N V A N T A I V A D I C H W L I E N N I N H

B A O C A O C U A B A N G I A M D O C (TIEP T H E O )

T R A C H NHlfM C U A B A N G I A M D 6 C

Ban Giam doc Cong ty c6 tracli nhi^m lap Bao cao tai chinh phan anh mpt each trung th\rc va hgfp ly tinh hinh tai chinh cQng nhu ket qua ho^t dpng kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong ky. Trong vi^c lap Bao tai chinh nay, Ban Giam doc dugrc yeu cau phai:

• Lira chpn cac chinh sach ke toan thich hgp va ap d\ing cac chinh saeh do mpt each nhat qudn; • Dua ra cac phan doan va u6c tinh mpt each hpp ly va th^n trpng; • Neu ro cac nguyen t ic kk toan thich hpp c6 dupe tuan thii hay khong, eo nhung ap dyng sai l^ch trpng

yeu can dupe cong bo va giai thich trong Bao cao tai chinh hay khong; • Thiet ke, th\re hi?n va duy tri hf thong kiem soat npi bp lien ^uan t6i vi$e l§p va trinh bay hpp ly cdc

Bao cao tai chinh dS Bao cao tai chinh khong bj sai sot trpng yeu ke ca do gian l$n ho^c bj 16i; • Lap Bao cao tai chinh tren ca so ho?it dpng lien tyc trir truong hpp khong the cho ring Cong ty se tiep

tuc boat dpng kinh doanh.

Ban Giam doc xac nhan rang Cong ty da tuan thii cac yeu cau neu tren trong vi$c l^p Bao cao tai chinh.

Ban Giam doc Cong ty chju trach nhi$m dam bao rang s6 sach kd toan dupe ghi chep mpt each phii hpp d l phan anh mpt each hpp ly tinh hinh tai chinh cua Cong ty a bat ky thdi diSm nao v^ dam bao rang Bao cao tai chinh phii hpp vdi Chuan mvrc ke toan V i f t Nam, Che dp ke toan doanh nghif p V i f t Nam hif n hanh va cac quy dmh phap ly c6 lien quan den vi?c lap va trinh bay Bao cao tai chinh. Ban Giam doc cQng chju trach nhi^m dam bao an toan cho tai san cua Cong ty va vi vay th\rc hi§n cac bi^n phap thich hpp de ngan ch^in va phat hi?n cac hanh vi gian Ian va sai pham khac.

Thay mat va d^i di?n Ban Giam doc.

Ngo Xuan Phu Giam doc Ha Ngi, ngay 06 thang 5 nam 2018

q p A / I E T N A M

S6: 147/2018/BCKT-BCTC/CPA VIETNAM

BAO CAO KIEM TOAN DQC LAP Ve Bao cao tai chinh nam 2017 cua Cong ty Co phan Van tai va Djch vy Lien Ninh

Kinh giJri: Cac Co dong Hgi dong Quan trj va Ban Giam doc Cong ty Co phan Van tai va Djch vu Lien Ninh

Chiing toi da kiem toan Bao cao tai chinh kem theo ciia Cong ty C6 ph4n V$n tai va Djch vu Lien Ninh, durgrc lap ngay 06 thang 3 nSm 2018, tir trang 05 den trang 21, bao gom Bang Can d6i ke toan tai ngay 31/12/2017, Bao cao Ket qua boat dpng kinh doanh, Bao cao Lmi chuyen tien t§ cho nam tai chinh ket thiic cung ngay va Ban Thuyet minh Bao cao tai chinh.

Trach nhifm ciia Ban Giam doc

Ban Giam doc Cong ty chju trach nhi$m ve vi^c lap va trinh bay trung thyc va hgp ly Bao cao tai chinh ciia Cong ty theo Chuan mirc ke toan, Che dp ke toan doanh nghiep Vift Nam hi^n hanh va cac quy djnh phap ly CO lien quan den vi$c lap va trinh bay Bao cao tai chinh va chiu trach nhi^m ve kiem soat ngi bp ma Ban , Giam doc xac djnh la can thiet de dam bao cho vifc lap va trinh bay Bao cao tai chinh khong c6 sai sot trpng ' yeu do gian Ian ho§c nham Ian.

Trach nhiem cua Kiem toan vien

Trach nhiem cua chiing toi la dua ra y kikn ve Bao cao tai chinh dura tren ket qua cua cuoc kiem toan. Chiing toi da tien hanh kiem toan theo cac Chuan myc kiem toan Vift Nam. Cac Chuan myc nay yeu cau chiing toi tuan thu Chuan myc va cac quy dinh ve d?io diic nghe nghifp, l$p ke hoach va thyc hifn cuoc kiem toan de dat dugrc sy dam bao hgp ly vk vi§c li^u Bao cao tai chinh ciia Cong ty c6 con sai sot trgng yeu hay khong.

Con^ viec kiem toan bao gom thyc hifn cac thu tyc nham thu thap cac bling chimg kiem toan ve cac so lieu va thuyet minh tren Bao cao tai chinh. Cac thii tyc kiem toan dugc lya chon dya tren xet doan ciia kiem toan vien, bao gom danh gia nii ro c6 sai sot trpng yeu trong Bao cao tai chinh do gian Ian hoac nham lln. Khi thyc hien danh gia cac nii ro nay, kiem toan vien da xem xet kiem soat npi bp cua Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh trung thyc, hop ly nham thiet ke cac thii tyc kiem toan phii hgp vai tinh hinh thyc te, tuy nhien khong nham myc dich dua ra y kien ve hif u qua ciia kiem soat ngi bp ciia Cong ty. Cong vi^c kiem toan cling bao gom danh gia tinh thich hgp ciia cac chinh sach ke toan durgc ap dyng va tinh hgp ly ciia cac uac tinh ke toan cua Ban Giam doc cung nhu danh gia vi^c trinh bay tong the Bao cao tai chinh.

Chiing toi tin tuong rang cac bang chiing kiem toan ma chiing toi da thu thap dupe la day dii va thich hgp lam CO so cho y kien kiem toan cua chiing toi.

CONG TY TNHH KIEM TOAN CPA VIETNAM Try sol chinh TP. Ha Noi: T§ng 8, Cao 6c Van phong VG Building, So 235 Nguyin Trai, Q. Thanh Xuan, TP. Ha Noi. T +84(24) 3 783 2121 F +84(24) 3 783 2122 ^ E info@cpavietnam.vn W www.cpavietnam.vn

q p A ^ I E T N A M

Y kien cua Kiem toan vien

Theo y kien cua chung toi, Bao cao tai chinh kem theo da phan anh trung thyc va hgp ly, tren cac khia canh trpng yeu, tinh hinh tai chinh ciia Cong ty tai ngay 31 thang 12 nam 2017 cung nhu ket qua hoat dgng kinh doanh va cac luong luu chuyen tien te cho nam tai chinh ket thiic ngay 31/12/2017, phu hgp vai Chuan mirc Ke toan Vi?t Nam, Che dp Ke toan doanh nghiep Vift Nam hi$n hanh va cac quy djnh phap ly c6 lien quan den vi?c lap va trinh bay Bao cao tai chinh.

Dinh Van Thang Nguyen Thi Mai Hoa Pho Tong Giam doc Kiem toan vien So Giay C N D K H N ki lm toan: 1147-2018-137-1 So Giay C N D K H N kiem toan: 2326-2018-137-1 Gidy Uy quyen so: 03/2018/UQ-CPA VIETNAM ngay 02/01/2018 cua CM tick HDTV Thay mat va dai dif n CONG TY TNHH KIEM TOAN CPA VIETNAM Thanh vien Hang Kiem toan Quoc te Moore Stephens Ha Ngi, ngay 06 thang 3 nam 2018

CONG TY C6 PHAN VAN TAI VA DICH VU LIEN NINH Bao cap tai chinh cho nam tai chinh ket thuc ngay 31/12/2017

BANG CAN D6I Kt TOAN Tai ngay 31 thang 12 nam 2017

M l u B O l - D N

A - TAI SAN NGAN HAN

MS TM

100

31/12/2017 VND

42.084.464.674

01/01/2017 VND

41.051.196.169

L Tien va cac khoan tutyng dinmg tien 1. Tien 2. Cac khoan tuong ducmg tien n. Dau tvr tai chinh ngin han III. Cdc khoan phai thu ngan han 1. Phai thu ng4n han cua khach hang 2. Tra trurac cho nguai ban ngin h ^ 6. Phai thu ngin h^n khac rV. Hang ton kho 1. Hang ton kho V. Tai san ng n han khac

Thue va cac khoan khac phai thu Nha nuac 3.

B- TAI SAN DAI HAN I. Cac khoan phai thu dai han II. Tai san c6 djnh 1. Tai san c6 djnh hiru hinh

- Nguyen gid - Gid trf hao mdn luy ki

VI. Tai san dai han khac 1. Chi phi tra truac dai han (270 =100+200)

110 111 112 120 130 131 132 136 140 141 150

5.1

5.2

5.3 5.4

153 5.8

200 210 220 221 222 223 260 261

270

5.5

5.6

11.602.559.829 6.602.559.829 5.000.000.000

28.646.135.747 25.749.567.000

396.472.750 2.500.095.997 1.749.426.841 1.749.426.841

86.342.257

86.342.257

65.524.486.154

64.419.111.919 64.419.111.919

184.518.329.585 (120.099.217.666)

1.105.374.235 1.105.374.235

12.611.882.541 12.611.882.541

25.853.571.985 25.717.252.800

80.000.000 56.319.185

2.570.435.213 2.570.435.213

15.306.430

15.306.430

45.456.392.935

44.779.279.701 44.779.279.701

147.517.926.585 (102.738.646.884)

677.113.234 677.113.234

107.608.950.828 86.507.589.104

CONG T Y CO PHAN V A N TAI V A DICH V U LIEN NINH Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017

M a u B O l - D N BANG CAN D 6 I K E TOAN (Tiep theo)

T^i ngay 31 thang 12 nSm 2017

31/12/2017 01/01/2017 MS T M V N D V N D

C - NQfPHAITRA 300 55.133.512.575 34.197.064.768 L fiqf ngkn han 310 27.092.043.575 18.427.595.768 1. Phai tra nguai ban ngSn h?m 311 5.7 10.223.983.035 5.932.086.413 3. Thue va cac khoan phM tipp Nha nuac 313 5.8 105.101.178 29.298.786 4. Phai tra nguai lao dpng 314 8.099.984.675 7.655.153.224 5. Chi phi phai tra ngan han 315 5.9 630.743.252 1.027.883.782

9. Phai tra ngin han khac 319 5.10 218.298.703 207.658.563

10. Vay va ng thue tai chinh ngSn han 320 5.11 7.796.000.000 3.628.000.000 12. Quy khen thuong phuc Igi 322 17.932.732 (52.485.000) H. N<jr dki ban 330 28.041.469.000 15.769.469.000 7. Phai tra dai h^n khac 337 1.779.000.000 1.269.000.000 8. Vay va ng thue tai chinh dai h^n 338 5.11 26.262.469.000 14.500.469.000

B- V 6 N C H U s d HiJtJ (400 = 410+430)

400 52.475.438.253 52.310.524.336

I- Von chu sot hCru 410 5.12 52.475.438.253 52.310.524.336 1.' Von gop cua chii so hCru 411 50.000.000.000 50.000.000.000

Co phieu pho thong c6 quyin bieu quyit

411a . 50.000.000.000 50.000.000.000

7. Quy dau tu phat trien 418 275.276.598 -10. Lgfi nhu^n sau thue chua phan phoi 421 2.200.161.655 2.310.524.336

LNSTchua phdn phoi luy ke din cuSi ky trwac

421a 601.730.006 361.983.076

- LNSTchica phdn phoi ky nay 421b 1.598.431.649 1.948.541.260

TONG CQNG N G U 6 N V 6 N (440 = 300+400) 440 107.608.950.828 86.507.589.104

Ha NQU ngay 06 thdng 3 nam 2018

*

CONG TY CO PHAN VAN TAI VA DJCH VV LIEN NINH Bao cao tai chinh cho nam tai chinh ket thuc ng^y 31/12/2017

B A O C A O K E T Q U A H O A T D Q N G K E V H D O A N H

Cho nam tai chinh ket thuc ngay 31/12/2017 .

CHI TIEU

1. 2.

3.

4.

5.

6. 7.

8.

9.

10.

11. 12. 13.

14.

15.

16.

17.

18.

Doanh thu ban hang va cung cap dich vy Cac khoan giam trir doanh thu Doanh thu thuan ve ban hang va cung cap dich vy (10 = 01-02) Gia von hang ban Lpi nhuan gQp ve b n hang va cung cap djch vu (20 = 10-11) Doanh thu ho t dpng tai chinh Chi phi tai chinh Trong do: Chi phi lai vay Chi phi ban hang Chi phi quan ly doanh nghi^p L 9 I nhuan thuan tur heat dQng kinh doanh {30 = 20+(21-22)-(25+26)} Thu nh^p khdc Chi phi khac Lai nhuan khac (40 = 31-32) Tong loi nhuan ke todn trvo'c thue (50 = 30+40+45) Chi phi thug TNDN hi?n hanh

Chi phi thue TNDN hoan l?ii Loi nhuan sau thue thu nhap doanh nghif p (60 = 50-51-52)

Lai CO ban tren c6 phieu

Ngu-M lap

M S T M

01 5.13 02

10

11 5.14

20

21 5.15 22 5.16 23 25

26 5.17

30

31 32 40

50

51 5.18

S2

70 5.19

Ke toan tru^g

Nam 2017 VND

Mau B 02-DN

Nam 2016 VND

156.509.314.835 135.219.992.133

156.509.314.835

140.825.175.731

15.684.139.104

262.003.366 1.534.741.403 1.534.741.403

12.246.275.960

2.165.125.107

8.952.727 141.153.888

(132.201.161)

2.032.923.946

434.492.297

1.598.431.649

320

135.219.992.133

118.255.682.026

16.964.310.107

58.397.470 1.925.218.242 1.925.218.242

12.640.486.117

2.457.003.218

7.771.000 878.116

6.892.884

2.463.896.102

515.354.842

1.948.541.260

353

Ha Npi, ngay 06 thdng 3 nam 2018 Giam doc

Nguyen Thj Ngoan Nguyen Thi Thanh Van go Xuan Phu

CONG TY CO PHAN VAN TAI VA DJCH WJ LIEN NINH Bao cao tai chinh cho nam tai chinh kdt thuc ngay 31/12/2017

Mlu B 03-DN BAO CAO LUtr CHUYEN TIEN TE

(theo phwmg phap gidn tiep) Cho nam tii chinh ket thuc ngay 31/12/2017

Nam 2017 Nam 2016 CHi TIEU MS T M VND VND 1 2 3 4 4

I. Liru chuy^n tien tir hoat dQng kinh doanh 1. Lgri nhu^n trir&c thue 01 2.032.923.946 2.463.896.102 2. Diiu chinh cho cdc kho&n

- Khau hao t i i skn c6 djnh \ B D S d iu tu 02 17.360.570.782 16.929.444.848 - Lai, l5 tir ho?t dpng dau tu 05 (262.003.366) (58.397.470) - Chi phi lai vay 06 1.534.741.403 1.925.218.242 Lfi nhu^n tir hogt dgng kinh doanh trir&c

3. thay doi v6n liru dgng 08 20.666.232.765 21.260.161.722

• Tang, giam cdc khoan phai thu 09 (2.777.390.672) (6.556.757.368) - Tang, giam hang t6n kho 10 821.008.372 (409.157.818) - Tang, giam cdc khoan phai tra 11 4.965.328.861 (6.242.974.868) - Tang, giam chi phi t i^ tnrdc 12 (428.261.001) (279.910.406) - Tien lai vay da tra 14 (1.534.741.403) (920.145.798) - ThuS thu nhap doanh nghi?p da n^p 15 (550.000.000) (600.000.000) - Ti^n thu khac tu ho^t dpng kinh doanh 16 17.000.000 17.000.000 - Tifin chi khdc tir ho^t dOng kinh doanh 17 (130.100.000) (98.506.430) Luu chuyin tien thudn tit hogt dpng kinh doanh 20 21.049.076.922 6.169.709.034

IL Lu-u chuyen ti n tir ho t d$ng dau tu*

1. Tien chi de mua sam, xay d\mg TSCD

(37.000.403.000) 1. va cac tai san dai han khac 21 (37.000.403.000) (1.667.855.750)

7. Ti6n thu lai cho vay, c6 tire va Igi nhu?Ln dugc chia 27 262.003.366 58.397.470 Liru chuyen tien thudn tir hoqt dpng dau tu 30 (36.738.399.634) (1.609.458.280)

Ill Luu chuyen ti n tir boat dpng tai chinh 3. Ti6n thu tir di vay 33 25.000.000.000 3.628.000.000 4. Ti^n chi tra ngr g6c vay 34 (9.070.000.000) (5.442.000.000) 6. C6 tire, Igi nhu$n da tra cho chu so hihi 36 (1.250.000.000) -

Luu chuyen tien thudn tir hogt dpng tai chinh 40 14.680.000.000 (1.814.000.000) Lu-u chuyen tien thuan trong kj' (50 = 20+30+40) 50 (1.009.322.712) 2.746.250.754 T'\kn tu-oTig duffng ti n d4u ky 60 12.611.882.541 9.865.631.787

Anh hudng cua thay doi ty gid hoi dodi quy doi ngo^ii t? 61

Ti^n v i tu-orng duvng tien cu6i ky (70 = 50+60+61) 70 11.602.559.829 12.611.882.541

Ha NQI, ngay 06 thong 3 nam 2018

CONG TY CO PHAN VAN TAI V A DICH VJJ LIEN NINH Bao cao tai chinh cho n5m tai chinh ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET MINH BAO CAO TAI CHINH M I U B 0 9 - D N

1. THONG TIN K H A I Q U A T

1.1 Hinh thu-c sff hfru von

Cong ty Co phan Van tai va Djch vy Lien Ninh (gpi tit la "Cong ty") dugfc chu^ln doi c6 phan hoa tir X i nghiep Xe buyt Lien Ninh thuQC Tong cong ty V ^ tai Ha Npi theo Quyet djnh so 2 4 0 8 / Q D -U B N D ngay 2 7 / 0 5 / 2 0 1 5 cua Uy ban nhan dan thanh pho Ha Npi va dugc dSng ky Ian d4u ngay 31/7 /2015 .

Cong ty duQC So Ke ho^ch va Dau tu thanh pho Ha Ngi cap l^ i Giay chung n h ^ dSng ky doanh nghiep Ian dau ngay ? 4 / 8 / 2 0 1 5 ve vi|c cap l^i ma s6 doanh nghiep cua Cong ty la 0 1 0 6 9 5 3 0 4 1 , dang ky thay d6i cac Ian va Ian thur ba ( 0 3 ) ngay 10 /10 /2016 ve vi§c thay doi ngucri d^i di?n theo phap lu^t.

Ten Cong ty viet bang tieng nuac ngoai la: Lien Ninh Transport and Service Joint Stock Company.

Ten viet tat: Lien Ninh Transerco

D|a chi Cong ty: K m 15+200, quoc ip l A , Thon Yen Phu, XS Lien Ninh, Huy?n Thanh Tri , Thanh pho Ha Npi .

V6n dieu 1? Cong ty: 5 0 . 0 0 0 . 0 0 0 . 0 0 0 ddng (Nam muori ty dong).

Co cau von dieu 1| cua Cong ty nhu sau:

Von gop Co dong VND T y l ?

1. Von Nha nuac (Tong Cong ty Van tai Ha Npi) 17 .500 .000 .000 3 5 , 0 %

2. Cac Co dong khac 3 2 . 5 0 0 . 0 0 0 . 0 0 0 6 5 , 0 %

Tong 50.000.000.000 100%

So lao dpng binh quan trong ky: 510 nguoi

1.2 Nganh nghe kinh doanh va boat dong chinh

V$n tai bang xe buyt; Sua chtta va bao duSng phuong ti^n v$n tai (trir 6 to, mo to, xe mdy va xe dgng CO khac); Bao duong, siJra chua 6 to va xe c6 dpng ca khac; V$n tai hanh khac du6rng bp khac (chi tiet: Van tai hanh khac bang xe khach npi tinh, lien tinh); Ho^t dpng djch vy h6 trp khac lien quan den van tai; Quang cao (khong bao gom quang cao thuoc la); V ^ n tai hanh khac duong bp npi thanh, ngoai thanh (trir v|in tai bang xe buyt); Van tai hang hoa bang duong bp; Xay dung cong trinh cong ich; Djch vy phyc vy do uong (khong bao gom kinh doanh quan bar); Xay dyng cong trinh ky thu$t dan dyng ichac; Cho thue xe c6 dpng ca; Lap d^t h? thong xay dyng khdc; Hoan thi$n cong trinh xay dung; Ho^t dpng xay dyng chuyen dyng khdc; Cung cap djch vy an u6ng theo hpp dong khong thuong xuyen vai khach hang (phyc vy ti$c, hpi nghj, dam cuai,.. .); Djch vy an uong khac (khong bao gom kinh doanh quan Bar, karaoke, vu truang); Boc xep hang hoa; BAn phy tung va cac bp phan phy trp ciia 6 to va xe c6 dpng ca khac; Ban buon 6 to (lo?ii 12 ch6 ngoi tra xuong) va xe c6 dpng ca khac./.

Ho^it dpng chinh ciia Cong ty trong ky: V | n tai hanh khach bang xe buyt.

CONG TY C 6 PHAN VAN TAI VA DICH Vy LIEN NINH Bao cap tai chinh cho nSm tai chinh ket thuc ngay 31/12/2017 T H U Y £ T M I N H B A O C A O T A I CHINH (TIEP T H E O ) Mau B 09-DN

2. K Y K E T O A N , D O N V} T I E N T f S U ' D V N G T R O N G K E T O A N

Kyketoan

Ky ke toan nSm cua Cong ty bit dau tCr ngay 01 thang 01 va ket thiic vao ngay 31 thdng 12 hang nSm.

Doti vj tien sir dung trong ke toan

Bao cao tai chinh kem theo dugrc trinh bay bSng Dong Vift Nam (VND) -CT!

3. C H U A N MVC VA GHE DO KE TOAN AP DVNG

Che d9 ke toan ap dung

Cong ty ap dyng Che dp Ke toan Doanh nghif p Vi^t Nam dugrc ban hhnh kem theo Thong tu so 200/2014AT-BTC ngay 22 thang 12 nSm 2014 do BO Tai chinh ban hanh.

Tuyen bo ve vif c tuan thu Chuan mirc ke toan va Che dp ke to n

Ban Giam doc Cong ty dam bao da tuan thii dky du cac Chuan m\rc ke todn Vift Nam va Che do ke toan doanh nghi^p Vift Nam d5 dugrc ban hanh va c6 hifu lyre lien quan den vi?c l$p va trinh bay Bao cao tai chinh cho nam tai chinh ket thiic ngay 31/12/2017.

4. C A C C H I N H S A C H KE TOAN AP DyNG

Ca sot lap Bao cao tai chinh

Bao cao tai chinh kem theo dugrc trinh bay bing Dong Vift Nam (VND), theo nguyen tic gia goc va phu hgrp vai cac Chudn myrc ke toan Vift Nam, Che dp ke toan doanh nghi?p Vi$t Nam hi^n hanh va cac quy djnh phap ly c6 lien quan den vi^c l^p va trinh bay Bao cao tai chinh.

Nguyen tac ghi nhan tien va cac khoan tvvng dvotig tien

Tjgn: Bao gom Tien m5t. Tien gui ngan hang (khong kv han) va cac khoan tuorng duong tien

Tien m$t, Tien giri ngan hang dugrc ghi nhgn tren ca s6r thyc te phat sinh thu-chi.

Tien dang chuyen: Dira vao cac l^nh chuyen tien chua c6 giay bao Ngr va giay npp tien chua c6 giay bao Co.

Cac khoan tuong duong tien

La cac khoan dau tu ngin han, tien gui c6 ky han c6 thai h^n thu hoi ho^c dao h^n khong qua 03 thang ke tu ngay dau tu, gui tien c6 kha nang chuyen doi d l dang thanh mpt lugrng tien xAc djnh va khong CO rui ro trong chuyen doi thanh tien t^i thai diem bao cao.

CONG TY CO PHAN VAN TAI VA DICH VU LIEN NINH Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) M I U B 0 9 - D N

4. CAC CHINH SACH K E TO AN AP DUNG (Tiep theo)

Nguyen tSc ke toan phai thu

Cac khoan Ngr phai thu dugc theo doi chi ti6t theo ky h^n phai thu, d6i tugng phai thu, lo^i nguyen t? phai thu va cac yeu to khac theo nhu cau quan ly cua Cong ty.

Cac khoan N g phai thu bao gdm phai thu khach hang va phai thu khac dugc ghi nhan theo nguyen tic:

• Phai thu cua khach hang gom cac khoan phai thu mang tinh chat thuong m^i phat sinh tu giao djch CO tinh chat mua - ban gifta Cong ty va nguai mua (la don vi dgc lap vai nguai bdn, gom ca cac khoan phai thu gifta cong ty m? va cong ty con, lien doanh, lien ket).

• Phai thu khac gom cac khoan phai thu khong mang tinh thuong m^i. ;

• Phai thu ngi bg gom cac khoan phai thu cac don vj tr\rc thugc khong c6 tu each phdp nhan h^ch toan phy thugc.

Cac khoan phai thu dugc phan loai la NgSn han va Dai han tren Bang can doi ke toan cSn cii ky h^n con lai ciia cac khoan phai thu t^i ngay l$p Bao cao tai chinh.

D\ phong ng phai thu kho doi: dugc lap cho timg khoan ng phai thu kho doi cSn cu \ko thoi gian qua h^n tra ng g6c theo cam kit ng ban dau (khong tinh den vi^c gia h^n ng giaa cac ben), hoac d\kien muc ton that c6 the xay ra theo huong ddn tai Thong tu 228/2009/TT-BTC ngay 07/12/2009.

Nguyen tac ke toan hang ton kho

Hang t6n kho dugc xac djnh tren co sa gia goc, trong truong hgp gia goc hang t6n kho cao hem gia trj thuan co the th\rc hi^n dugc thi phai tinh theo gia trj thuan co the th\rc hi^n dugc. Gia goc hang t6n kho bao gom chi phi nguyen v§t li^u tr\rc tiep, chi phi lao dgng tryc tiep va chi phi san xu4t chung, neu co, de co dugc hang ton kho a dia diem va trang thai hi?n tai. Gia trj thuan co the thuc hi?n dugc dugc xac dinh bing gia ban uac tinh trir cac chi phi de hoan thanh ciing chi phi tiep thi, ban hang va phan phoi phat sinh. Hang ton kho dugc h^ch toan theo phuomg phap ke khai thuong xuyen va tinh gia theo phuong phap thuc t6 dich danh.

Dy phong giam gia hang ton kho cua Cong ty dugc trich lap theo cac quy dinh kS toan hien hanh. Theo do, Cong ty dugc phep trich lap Dir phong giam gia hang ton kho 16i thoi, hong, kem pham chat trong truong hgp gia tri th\rc t l ciia hang t6n kho cao hon gia trj thuan co thi th\rc hi§n dugc : i , tai thoi di lm ka thuc nien dg ke toan.

Nguyen tac ke toan va khau hao Tai san co djnh hihi hinh v6 hinh

Cong ty quan ly, su dung va trich khau hao TSCD theo huong dan tai thong tu 45/2013/TT-BTC ban hanh ngay 25 thang 4 n5m 2013.

a. Nguyen tdc ke toan

Tai san co dinh hvtu hinh

Tai san co dinh hiru hinh dugc phan anh theo gia goc, trinh bay theo nguyen gia trir gia tr} hao mon luy ke. Nguyen gia tai san c6 djnh bao gom toan bg cac chi phi ma Cong ty phai bo ra de co dugc tai san co dinh tinh den thoi diem dua tai san do vao tmng thai sEn sang su d\ing.

Khi tai san co djnh dugc ban hay thanh ly, nguyen gia va khku hao luy ke dugc xoa s6 va bat ky khoan lai, 16 nao phat sinh do vi^c thanh ly deu dugc tinh vao thu nhap khac hay chi phi khac trong ky.

b. Phwomgphap khau hao

Tai san co djnh hihi hinh dugc khSu hao theo phuong phdp dudmg thing d\ra tren thoi gian huu dyng uoc tinh. Thoi gian khau hao cy thd nhu sau:

Nam 2017 (so nam)

Nha cua, vsit kien true 05-08 May moc va thiet bj " 0 2 - 0 6 Thiet bj van pliong * 02-04

CONG TY CO PHAN VAN TAI VA DICH V y LIEN NINH Bao cao tai chinh cho nam tai chinh ket th'uc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) MauB09-DN

4. CAC CHINH SACH K E TO AN AP DVNG (Tiep theo)

Nguyen tSc ke toan chi phi tra trirofc

Chi phi tra truac phan anh cac chi phi thyc t l d5 phat sinh nhimg c6 lien quan den ket qua hoat dong san xuat kinh doanh ciia nhieu ky ke toan va vi^c ket chuyen cac khoan chi phi nay vao chi phi san xuat kinh doanh ciia cac ky ke toan sau.

Chi phi tra truac: dugrc ghi nhan theo gia g6c va dugrc phan lo^i theo ngin han va dai h^n tren Bang can d6i k6 toan can cu vao thai gian tra truac cua titng hgrp dong.

Nguyen tac ke toan Ngf phai tra

Cac khoan ngr phai tra dugc theo doi chi tiet theo ky h^n phai tra, doi tugng phai tra, lo^i nguyen te phai tra va cac yeu to khac theo nhu can quan ly ciia Cong ty.

Cac khoan ng phai tra bao g6m phai tra nguai ban, phai tra ng vay va cac khoan phai tra khac la cac khoan ng phai tra dugc \Ac djnh gan nhu chSc chin \k gia tr} va thai gian va dugc ghi nhan khong thap horn nghTa vy phai thanh toan, dugc phan loai nhu sau:

• Phai tra nguai ban: gom cac khoan phai tra mang tinh chat thuang m?i phat sinh tir giao dich mua hang hoa, djch vy, tai san giiia Cong ty va nguai ban (la dan vj dgc lap vai Cong ty, g6m ca cac khoan phai tra giiJa cong ty mf va cong ty con, cong ty lien doanh, lien ket).

* • Phai tra khac gom cac khoan phai tra khong mang tinh thuang m^i, khong lien quan den giao djch mua ban, cung cap hang hoa djch vy.

Nguyen t c ghi nhan vay va n9' phai tra thue tai chinh

Bao gom cac khoan tikn vay, ng thue tai chinh, khong bao gom cac khoan vay dual hinh thuc phaV hanh trai phi^u ho^c c6 phieu uu dai c6 diSu khoan bat bugc ben phat hanh phai mua l^i t^i mgt thai diem nhat djnh trong tuang lai. '

Cong ty theo doi cac khoan vay va ng thue tai chinh chi tiet theo timg d6i tugng ng va phan lo^ ngan han va dai han theo thai gian tra ng.

Chi phi lien quan tryc tiip den khoan vay dugc ghi nh$n vao chi phi tai chinh, ngoai tru cac chi phi phat sinh tu khoan vay rieng cho myc dich dau tu, xay dyng ho$c san xuat tai san da dang thi dugc v6n hoa theo ChuSn myc Ke toan Chi phi di vay.

Nguyen tac ghi nhan chi phi phai tra

Cac khoan chi phi thyc te chua chi nhumg dugc trich truac vao chi phi san xuat, kinh doanh trong ky de dam bao khi chi phi phat sinh thyc te khong gay dgt bien cho chi phi san xuat kinh doanh tren ca sa dam bao nguyen tac phu hgp giiia doanh thu va chi phi. . " .

Nguyen tac ghi nh^n von chu so* hii-u

Von dSu tu ciia chu sa hihi dugc ghi nh$n theo so von thyc gop cua chii scr hihi.

Lgi nhu^n chua phan phoi xac djnh tren ca sa kk qua kinh doanh sau thui thu nh|lp doanh nghi^p va vifc phan phoi lgi nhuan hoac xu ly lo ciia Cong ty.

CONG TY CO PHAN V A N TAI V A DICH V V LIEN NINH Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017 THUYET MINH BAO C A O TAI CHINH (TIEP THEO) M I U B 09-DN

4. CAC CHINH SACH K E TOAN AP DVNG (Tiep theo) ^

Nguyen t^c va phirtfng ph^p ghi nhan doanh thu, thu nhaip khac

Doanh thu cua giao djch ve cung cSp djch vy dugc ghi nh§n khi ket qua cua giao djch do dugrc xac djnh mQt each dang tin c$y. Truong hgp giao djch ve cung cap djch vy lien quan den nhieu ky thi doanh thu dugc ghi nh^n trong ky theo ket qua phan cong vif c da hoan thanh t^i ngay cua Bang can doi ke toan cua ky do. Ket qua c6a giao djch cung cap dich vy dugc xdc djnh khi thoa man tat ca bon (04) diSu ki^n sau: ---.

(a) Doanh thu dugrc xac djnh tuong doi ch4c chSn; (b) Co kha nang thu dugc Igi ich kinh te tir giao dich cung cap djch vy d6; (c) Xac djnh duac phan cong viec da hoan thanh tai ngay cua Bang can doi ke toan; va (d) Xac dinh dugcchi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cap djch vy do.

D6i vai tien lai, c6 tuc va Igi nhu?in dugc chia va thu nh$p khac: Doanh thu dugc ghi nh^n khi Cong ty CO kha nSng thu dugc Igi ich kinh te tCr ho t dgng tren va dugc xac djnh tuong doi ch4c chSn.

Nguyen t^c ke toan gia von hang ban

Bao gom gia von cua san pham, hang hoa, dich vy dugc ghi nh$n phu hgp vai doanh thu da tieu thy trong ky.

Doi vai chi phi n^uyen v$t li?u tryc tiep tieu hao vugt mtic binh thucmg, chi phi nhan cong, chi phi san xuat chung c6 dinh khong phan bo vao gia trj san phim nhg.p kho dugc ghi nh$n ngay vac gia von hang ban (sau khi trir di cac khoan boi thuang, neu c6) ke ca khi san pham, hang hoa chua dugc xac djnh la tieu thy.

Nguyen t^c va phuong phap ghi nhan chi phi tai chinh

- Chi phi di vay: Ghi nhan hang thang cSn cii tren khoan vay, lai suat vay va so ngay vay thyc te.

Nguyen t^c va phurorng phap ghi nh^n chi phi thue thu nhap doanh nghif p hif n hanh, chi phi

thue thu nhap doanh nghifp ho3n lai

• Chi phi thue thu nhap doanh nghifp (ho5c thu nhap thue thu nhap doanh nghifp): La tong chi phi thue thu nh^p hi^n hanh va chi phi thue thu nhap hoan lai (hoac thu nh^p thue thu nh^p hifn hanh va thu nh^p thue thu nh^p hoan lai) khi xac dinh Igi nhu^n ho^c 16 cua mgt ky.

• Chi phi thue thu nhap doanh nghi^p hign h^nh: 14 so thue thu nh$p doanh nghigp phai ngp tinh

tren thu nh^p chju thuS trong ky va thue suat thue thu nhap doanh nghigp hign hanh. Thue thu

nh§p hign hanh dugc tinh dya tren thu nhap chju thue va thue suat ap dyng trong ky tinh thue.

Khoan thu nh$p chju thue chenh Igch so vai Igi nhuan ke toan la do dieu chinh cac khoan chenh

Igch giiia Igi nhuan ke toan va thu nhap chju thue theo chinh sach thue hign hanh.

Cong ty CO nghia vy ngp thue thu nh^p doanh nghigp vai thu6 su4t tir 20% tren thu nh ip chju thue.

V&c tinh ke toan

Vigc l|p Bao cao tai chinh tuan thu theo cac Chuan myc ke toan Vigt Nam, Che dg ke toan (doanh nghigp) Vigt Nam va cac quy djnh phap ly c6 lien quan den vigc lap va trinh bay Bao cao tai chinh yeu cau Ban Giam doc phai c6 nhihig uac tinh va gia dinh anh hudng den so ligu bao cao ve cong ng, tai san va vigc trinh bay cac khoan cong ng va tai san tiem tang tai ngay l$p Bao cAo tai chinh cung nhu cdc so ligu bao cao vS doanh thu va chi phi trong suot nSm tai chinh. Ket qua ho t dgng kinh doanh thyc t6 c6 the khac vai cac uac tinh, gia djnh dat ra.

C O N G T Y C 6 P H A N V A N T A I V A D I C H WJ L I E N N I N H Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017 T H U Y E T M I N H B A O C A O T A I C H I N H (T l£P T H E O ) M l u B 09-DN

4. C A C C H I N H S A C H K E T O A N A P D V N G (Tiep theo) '

Lai tren CO phieu '

Lai ca bdn tren c6 phieu doi v6i cdc c6 phieu ph6 thong dugrc tinh bang each chia Igri nhu|m ho^c lo thuQC ve c6 dong so huu c6 phieu pho thong cho so lurgng binh cjuan gia quven c6 phieu ph6 thong luu hanh trong nSm. Lai suy giam tren c6 phieu dugrc xdc djnh bSng vi?c dieu chinh Igri nhu$n ho^c 16 thugc ve c6 dong so hihi c6 phieu pho thong va so lugfng binh quan gia quyen c6 phieu pho thong dang luru hanh do anh huong ciia cac c6 phieu pho thong c6 tiem nang suy giam bao gum trai phieu chuyen doi va quyen chpn co phieu.

Ben lien quan

Dugrc coi la cac ben lien quan la cac doanh nghi^p k l ca Cong ty M? , cac Cong ty con cua Cong ty M?, cac ca nhan trvrc tiep hay gian tiep qua mpt hoSc nhieu trung gian c6 quyen kiem soat Cong ty ho§c chju sy kiem soat chung vai Cong ty. Cac ben lien ket, cac ca nhan nao tr\rc tiep ho^c gian ti§p n4m quyen bieu quyet cua Cong ty ma c6 anh huong dang ke doi vai Cong ty. Nhung chuc trach quan ly chu ch6t nhu Tong Giam doc, vien chuc cua Cong ty, nhung thanh vien than c§n trong gia dinh cua nhung ca nhan hoSc cac ben lien ket nay ho$c nhung Cong ty lien ket vai cac cd nhan nay cung dugrc coi la ben lien quan.

5 . T H O N G T I N B 6 S U N G C H O C H i T I E U T R I N H B A Y T R E N B A N G C A N D 6 I K E T O A N , B A O C A O K E T Q U A H O A T D O N G K I N H D O A N H

5.1 Tien va cac khoan tirang du-cng tien

31/12/2017 01/01/2017 V N D V N D

Tien m§t 388.247.110 647.363.739 Tien gui ngan hang 5.809.586.719 11.580.218.802 Tien dang chuyen 404.726.000 384.300.000 Cac khoan tuang duang tikn 5.000.000.000 -- Tien giri cd ky hgn dual 3 thdng 5.000.000.000 -Tong 11.602.559.829 12.611.882.541

Phai thu cua khach h^ng 31/12/2017 01/01/2017

V N D V N D

Ngan h?m 25.749.567.000 25.717.252.800 Tong Cong ty Vgn tai Ha Ngi - 7.431.120.800 Trung tdm Quan ly vd Dieu hanh giao thong do thi 20.601.557.000 18.286.132.000 Cong ty CP ERIDAN 5.148.010.000 -

T6ng 25.749.567.000 25.717.252.800

CONG TY CO PHAN VAN TAI VA DICH V y LIEN NINH Bao caotai chinh cho nam tai chinh ketthuc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

5.3 Phai thu khac

Mau B 09-DN

5.4

31/12/2017 Bom vi tinh: VND

' 01/01/2017

Gia tri ghi so Dy phong Gia trj ghi so Dy phong

NgSn han - Tam umg - Phai thu khac Cong ty Co phdn Zenit Vi4t Nam »' BHXHnQpthita Phai thu khac Dai ban

2.500.095.997 . 5.500.000

2.494.595.997

2.450.000.000

17.494.797 27.101.200

56.319.185

56.319.185

14.498.960 41.820.225

Tong 2.500.095.997 56.319.185 -

Hang ton kho

31/12/2017 Dan vi tinh: VND

01/01/2017 Gia goc Dir phong Gia goc Dv phong

Nguyen li$u, vat li?u Cong cy, dyng cy

1.724.496.975 24.929.866

2.526.383.574 44.051.639

Tong 1.749.426.841 2.570.435.213

5.5 Tai san co djnh huu hinh Pom vi tinh: VND

Phinrag tif n Thiet bj, Nha cfra, May moc, v$n m. dyng cy

vat kien true tliiet b| truyen dan quan ly T6ng NGUYEN GIA So dirt?! 01/01/2017 20.493.947.085 1.772.020.000 124.908.382.000 343.577.500 147.517.926.585 TSng trong nim 485.483.000 - 36.514.920.000 - 37.000.403.000 Mua trong nam 485.483.000 36.514.920.000 37.000.403.000 Giam trong nSm - - - - -So dir 19131/12/2017 20.979.430.085 1.772.020.000 161.423.302.000 343.577.500 184.518.329.585 GIA TRI HAO MON L U Y K E So dir tai 01/01/2017 9.495.566.317 1.256.418.803 91.748.994.850 237.666.914 102.738. 46.884 Ting trong nSm 1.908.550.818 234.693.436 15.176.827.244 40.499.284 17.360.570.782 Khdu hao trong nam 1.908.550.818 234.693.436 15.176.827.244 40.499.284 17.360.570.782 Giam trong ndm - - - - -So dir tai 31/12/2017 11.404.117.135 1.491.112.239 106.925.822.094 278.166.198 120.099.217.666 GIA TRI CON LAI Tai 01/01/2017 10.998.380.768 515.601.197 33.159.387.150 105.910.586 44.779.279.701 T?i 31/12/2017 9.575.312.950 280.907.761 54.497.479.906 65.411.302 64.419.111.919

C O N G T Y C O P H A N V A N T A I V A D i C H V y L I E N N I N H Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017

T H U Y E T M I N H B A O C A O T A I C H I N H (TIEP T H E O )

5.6 C h i phi tra tru&c

M l u B 09-DN

5.8

5.9

D ^ i han Cong cy dyng c\Chi phi sua chira Chi phi tra tru6c dai h^n khdc Tong

5.7 Phai tra khach hang

31/12/2017

31/12/2017 01/01/2017 V N D V N D

1.105.374.235 677.113.234 612.797.222 455.244.252 447.065.961 221.868.982

45.511.052 -1.105.374.235 677.113.234

Don vi tinh: VND

01/01/2017 S6 c6 86 c6

GiA trj ghi s6 kh§ nSng tri ngr Gi^ trj ghi s6 kbi n&ng tra nqr

a. NgSn hsin 10.223.983.035 10.223.983.035 5.932.086.413 5.932.086.413 - Cong ty C6 phan Xang dau chit dot

6.588.580.678 6.588.580.678 3.570.228.410 3.570.228.410

- Cong ty GLOBAL IMPEX TRADING CO., LIMITED

1.138.768.750 1.138.768.750 - -- C&c doi tugag khic 2.496.633.607 2.496.633.607 2.361.858.003 2.361.858.003 b. D^i h^n - - - -Tong 10.223.983.035 10.223.983.035 5,932.086.413 5.932.086.413

Thue va cac kboan phai nop Nha au&c Dan vi tinh: VND

So phiin$p So d3 nOp 01/01/2017 trong ky trong ky 31/12/2017

Phai npp 29.298.786 2.096.137.607 2.020.335.215 105.101.178 Thue gia trj gia tang - 837.648.597 786.373.668 51.274.929 Thue TNDN 29.298.786 434.492.297 463.791.083 -Thue thu nh^p ca nhan - 75.298.462 21.472.213 53.826.249 ThuS nha dit, tiSn thue dk - 15.878.251 15.878.251 -ThuS mon bai va thug khdc - 4.500.000 4.500.000 -Phi, 1? phi \k cac k h o ^ ph^i npp khac

- 728.320.000 728.320.000 -Phai thu 15.306.430 18.273.090 89.308.917 86.342.257' Thue thu nhap doanh nghi?p - - 86.208.917 86.208.917 Thul thu nh^p ca nhan 15.302.850 15.302.850 -Thue tai nguyen 3.580 2.970.240 3.100.000 133.340

Chi phi phai tra 31/12/2017

V N D 01/01/2017

V N D

C h i phi phai tra ng^n han 630.743.252 1.027.883.782 Chi phi an ca 210.261.000 205.665.000 Chi phi diem d6, ben bSi 42.400.600 72.968.900 Chi phi khac

• 378.081.652 749.249.882

T6ng 630.743.252 1.027>883.782

• i CONG TY C6 PHAN VAN TAI V A DJCH V y LIEN NINH Bao cap tai chinh cho nam tai chinh ket thuc ngay 31 /12 /2017 -

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) M I U B 0 9 - D N

5.10 Phaitrakhac -31/12/2017 01/01/2017

VND VND

NgSn han 218.298.703 207.658.563 Kinh phi cong doan - 2 1 0 . 2 6 8 . 7 0 3 206 .808 .563

Cac khoan phai tra, phai npp khac 8 .030 .000 850 .000

Cdc khoan phai tra khac 8.030.000 S50.000

Dai han 1.779.000.000 1.269.000.000 Cong ty Co phan Traiiauto 3 5 0 . 0 0 0 . 0 0 0 -Ky cugc, ky quy dai han 1.429 .000 .000 1.269.000.000

Tong 1.997.298.703 1.476.658.563

5.11 Vay va n9' thue tai chinh dai ban

Vay 31/12/2017

S6 c6 GUtrj khanangtrany

Trong nam

Tang Giam

Dam vi tinh: VND 01/01/2017

So c6 Gia trj kha nSng tra ny

Vay ngan h n Ngan hang TMCP Ngo^i thucmg Vi?t Nam - CN Ha N0i

Vay dai h n Ngan hang TMCP Ngo?i thucmg Vi?t Nam - CN m Npi T6ng

7.796.000.000 7.796.000.000 7.796.000.000

7.796.000.000 7.796.000.000 7.796.000.000

26.262.469.000 26.262.469.000

3.628.000.000 3.628.000.000

3.628.000.000 3.628.000.000

13.238.000.000 14.500.469.000

26.262.469.000 26.262.469.000 25.000.000.000 13.238.000.000 14.500.469.000

3.628.000.000

3.628.000.000

14.500.469.000

14.500.469.000

34.058.469.000 34.058.469.000 7.796.000.000 16.866.000.000 18.128.469.000 18.128.469.000

- Hgp dong tin dung theo dyr an dau tu so 01/16/NHNT.HN-LffiNNINH ngay 29/06/2016 gi&a Cong ty C6 phan Van tai va Dich vy Lien Ninh vai Ngan hang T M C P Ngo^i thuong Vi§t Nam -Chi Nhanh Ha Npi . Khoan vay c6 t6ng gia trj toi da la 19.942.469.000 V N D (Bing chu: Muai chin ty chin trSm b6n muai hai tri$u bon tram sau chin nghin d6ng Vi^t Nam) dS tach hgrp dong vay N p n hang T M C P Ngo^i thuang V N - C N Ha Npi s6 02.13/NHNT-TCTVT ngay 14/10/2013^ ciia Tong Con^ ty Van tai Ha Npi - dyr an "dau tu thay thS b6 sung xe buyt Quy I nam 2013" va "dau tu thay the bo sung xe buyt quy II nam 2013" doi vai Phuong tifn tuyen xe buyt so 09 do Cong ty C6 phan V ^ tai va Djch v\ Lien Ninh quan ly va chuyen giao chu the vay von tu Tong Cong ty Van tai Ha Npi sang Cong ty Co phan Van tai va Djch vy Lien Ninh.

- Hg^ d6ng cho vay theo dy an dau tu s6: 01/2017.HDDA.VCBHN-LN ngay 21/11/2017 giiJa Cong ty Co phan V$n tai va Djch vy Lien Ninh v6fi Ngan hang T M C P Ngo^i thuang Vi^t Nam - Chi Nhanh Ha Npi . Khoan vay c6 tdng gia tri toi da la 25.000.000.000 V N D (BSng chiJ: Hai muai lam ty dong). Myc dich vay von: thanh toan va bCi dip cac chi phi lien quan den vifc dau tu 16 xe buyt trung binh phyc vy hoat dpng van tai hanh khach cong cpng bSng xe buyt. Thai h?in cho vay: 72 thang ke tir ngay giai ngan von vay dIu tien. Tai san dam bao la tai san hinh thanh tu dy an xe buyt trung binh sue chua hanh khach, nhan hi?u Deawoo BC095, tr} gia: 36.165.000.000 V N D (bang chft: Ba muai sau ty mpt tram sau muai lam tri^u dong) theo bien ban djnh gia tai san dam bao, ngay 21 /11 /2017. Lai von vay tra vao ngay 26 hang thang.

K CP

CONG TY C6 PHAN VAN TAI VA DICH V y LIEN NINH Bao cao tai chinh cho nSm tai chinh ket thuc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) M a u B 0 9 - D N

5.12 Von chu sfr h(ru •

«. Doi chieu bien dgng von chu sif hCru DoTi vi tinh: VND

Von dau tur Quy dau tu cua chu so* hiru ph^ttrien

X.ffi nhu^n sau thue chua phan phoi T6ng

So du- tai 01/01/2016 50.000.000.000 Lai trong nam tru6c

361.983.076 1.948.541.260

50.361.983.076 1.948.541.260

So du tai 31/12/2016 50.000.000.000 2.310.524.336 52.310.524.336

So du tai 01/01/2017 50.000.000.000 Lai trong nam nay Trich l$p cac quy - 275.276.598 Chia c5 tuc nam 2015, 2016

2.310.524.336 1.598.431.649 (458.794.330)

(1.250.000.000)

52.310.524.336 1.598.431.649 (183.517.732)

(1.250.000.000)

So dir tai 31/12/2017 50.000.000.000 275.276.598 2.200.161.655 52.475.438.253

b. Chi tiet von chu sor hiru 31/12/2017

VND 01/01/2017

VND

V o n N h a nuac (Tong Cong ty V ^ tai H a N p i ) Cac C o dong khac

17.500.000.000 32.500.000.000

17.500.000.000 32.500.000.000

Tong 50.000.000.000 50.000.000.000

c C^c giao dich ve von vol cac chii so- hChi va phan phoi c6 tire, chia 191 nhuan

Nam 2017 Nam 2016 VND VND

Von dau tv ciia chii sit hiru V o n gop tai dau nSm V 6 n gop tang trong nam V 6 n gop giam trong nam V o n gop t^i cuoi nSm C o t u r c d a c h i a Phan phoi cac qu5

50.000.000.000

50.000.000.000

1.250.000.000

458.794.330

50.000.000.000

50.000.000.000

d. Co phieu 31/12/2017

Co phieu

01/01/2017

Co phieu

So \\xqng CO phieu dang ky phat h^nh

So luQUg CO phieu da ban ra cong chiing C o phieu ph6 thong So lir^ug CO phieu dtfp'c mua lai C o phieu pho thong So Itftfug CO phieu dang luu hanh C o phieu pho thong

M§nh gia c6 phieu dang luu hanh (dong/co phieu)

5.000.000 5.000.000 '

5.000.000 5.000.000

10.000

5.000.000 5.000.000

5.000.000 5.000.000

10.000

C O N G T Y C6 P H A N V A N T A I V A D I C H V y L I E N N I N H Bao cap tai chinh cho nSm tai chinh ket thuc ngay 31/12/2017

T H U Y E T M I N H B A O C A O T A I C H I N H (TIEP T H E O )

5.13 Doanh thu ban hang va cung cap djch vy

M a u B 0 9 - D N

Doanh thu cung cap dich vy xe buyt Doanh thu ban hang Doanh thu cung cap djch vy khac

T6ng

5.14 G i ^ von ban hang va cung cap djch vy

G i a von cung cap djch vy xe buyt G i a von ban hang

Tong

5.15 Doanh thu boat d^ng t^i chinh

Lai tien gui , tien cho vay

Tong

5.16 Chi phi tai chinh

Lai tien vay

Tong

5.17 Chi phi quan ly doanh nghiep

C h i phi nhan vien quan ly C h i phi do dung van phong C h i phi khau hao T S C D Thue phi va 1? phi C h i phi djch vy mua ngoai C h i phi bang tikn khac

T6ng

Nam 2017 Nam 2016 V N D V N D

148.104.392.000 133.255.495.861 6.418.300.000 -1.986.622.835 1.964.496.272

156.509.314.835 135.219.992.133

Nam 2017 Nam 2016 V N D V N D

134.619.866.905 118.255.682.026 6.205.308.826 -

140.825.175.731 118.255.682.026

Nam 2017 Nam 2016 V N D V N D

262.003.366 58.397.470

262.003.366 58.397.470

Nam 2017 Nam 2016 V N D V N D

1.534.741.403 1.925.218.242

1.534.741.403 1.925.218.242

Nam 2017 Nam 2016 V N D V N D

6.976.838.556 6.714.218.537 820.006.991 113.315.640

1.989.114.433 2.122.436.154 3.000.000 3.000.000

1.188.164.170 1.248.024.076 1.269.151.810 2.439.491.710

12.246.275.960 12.640.486.117

CONG TY CO PHAN VAN TAI V A DJCH V y LIEN NINH Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

5.18 Chi phi thue TNDN hifn h^nh

6.

6.1

Mlu B 09-DN

NSm 2017 Nam 2016 VND VND

Lgi nhuan ke toan trudge thue 2.032.923.946 2.463.896.102 Cac khoan dieu chinh tSng thu nh$p chju thue 139.537.545 112.878.108 Thu nhap chiu thue 2.172.461.491 2.576.774.210 Thue TNDN phai npp 434.492.297 515.354.842

Chi phi thue TNDN tinh tren thu nhap chju thue nikm hien hanh ,i

434.492.297 515.354.842

L§i ca ban tren co phieu Nam 2017 Nam 2016

VND VND L9i nhuan ke toan sau thue thu nhap doanh nghiep

1.598.431.649 1.948.541.260

Cac khoan dieu chinh Cdc khoan dieu chinh gidm

hvi nhuan hoac lo phan bo cho co dong sof hvm CO phieu pho thong C6 phieu pho thong dang luu h nh binh quan trong ky (co phieu)

- 183.517.732 Cdc khoan dieu chinh gidm hvi nhuan hoac lo phan bo cho co dong sof hvm CO phieu pho thong C6 phieu pho thong dang luu h nh binh quan trong ky (co phieu)

1.598.431.649 1.765.023.528

Cdc khoan dieu chinh gidm hvi nhuan hoac lo phan bo cho co dong sof hvm CO phieu pho thong C6 phieu pho thong dang luu h nh binh quan trong ky (co phieu)

5.000.000 5.000.000

Lai cff ban tren co phieu (VND/co phieu) 320 353

Chi phi san xuat kinh doanh theo yeu to - , Nam 2017 Nam 2016

VND VND Chi phi nguyen lifu, v t lifu 39.483.085.075 44.620.341.702 Chi phi nhan cong 55.885.676.939 56.138.857.759 Chi phi khau hao tai san co djnh 17.360.570.782 17.359.401.332 Chi phi djch vy mua ngoai 4.988.855.701 3.405.650.846 Chi phi khac bing tien 20.316.875.863 6.870.499.068 Tong 138.035.064.360 128.394.750.707

THONG TIN K H A C

Thong tin ve cac ben lien quan

Giao djch vol cac nhan chii chot va co dong Nam 2017 Nam 2016

Ben lien quan Tinh cbkt giao djch VND VND

HOi d6ng Quan tri \k Ban kiSm soil Thu lao 192.000.000 192.000.000

Giao djch cac ben lien quan Nam 2017 Nam 2016

B^n h ng Tfnh chat giao djch VND VND

T6ng Cong ty V$n tii Hi N^i ^ ' ' "y " - 110.179.857

T6ng Cong ty Yin t&i m NOi ^ ''"f^ sum, bao trl

- -31/12/2017 01/01/2017

BSn liSn quan M6i quan hf VND VND cac khoan phai thu khach hang Tdns Cdn£ ty Van tai Ha Ndi Cdng ty M§ 7.431.120.800

CONG TY C 6 PHAN VAN TAI V A DICH V V LIEN NINH Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

6.2 Thong tin so sanh

M l u B 09-DN

Thong tin so sanh la so li$u tren Bao cko tai chinh cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 cua Cong ty da dugrc kiem todn.

Can cur theo Quyet djnh so 57130/QD-CT-HTT3 cua Cyc thuS thanh pho Ha Npi ngiy 22/08/2017, Cong ty da dieu chinh, bo sung them mpt so dinh khoan va trinh bay l^ i Icac npi dung bj anh huong boi cac but toan nay tren Bao cao tai chinh ciing ky nSm 2016. Chi tiet nhu sau:

Pom vi tinh: VND

STT Kh

Sodu-t^i ngiy 31/12/2016

theoBCKT

Sodu-tai ng^y 01/01/2017 theo BCTC sau dilu chinh Ch£nh Igch

Bang can doi ke toan

3 II 1 2 3 4

Tii san Phai thu khdc Thue va cac khoan khac phai thu Nha nude Gia trj hao m6n luy ke TSCD HH Nguon von Thu^ v^ cac khoan phai nop Nha nude Phai tra ngdn han khdc Phai tra dai han khac Lq'x nhuan sau thuS chua phan ph6i

Bao cao ket qua ho t dgng kinh doanh 1 Gia von hang ban 2 Chi phi quan ly doanh nghi?p 3 Chi phi thue TNDN hi?n hanh 4 Lgri nhuan sau thuS

Lmi chuyen tien tf 1 Lgi nhuSn tru6c thue 2 Khau hao tai san c6 djnh va EDS dau tu 3 TSng, giam cac khoan phai thu

26.992.185 56.319.185 29.327.000

149.092.640 15.306.430 (133.786.210)

(103.347.751.903) (102.738.646.884) 609.105.019

29.298.786 29.298.786 207.658.563 207.658.563 -

1.269.000.000 1.269.000.000 -1.835.177.313 2.310.524.336 475.347.023

118.690.181.510 118.255.682.026 (434.499.484) 12.665.270.117 12.640.486.117 (24.784.000)

400.922.523 515.354.842 114.432.319 1.603.690.095 1.948.541.260 344.851.165

2.004.612.618 2.463.896.102 459.283.484 17.359.401.332 16.929.444.848 (429.956.484)

(6.527.430.368) (6.556.757.368) (29.327.000)

Ngiroi lap K e toan trirang

Ha Npi, ngay 06 thang 3 nam 2018

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Nguyen Thi Ngoan Nguyen Thj Thanh Van go Xuan Phu