CONG TY CO PHANDICH VU O TO HANG XANH

86o c6o tiri chinh quf 2 ndm 2015

CONG TY cO PHAN DICH VU O TO HANG XANH

235/'18 Dien Bien Phrl, phlrdng 15, quan Binh Thanh, Thanh ph6 HO Chi Minh

BANG CAN D6I KE TOANNgey 30 th6ng 06 nam 2015

N,le

soThuy6t 30/06/20'15

VND

0't |0'v20't5VND

TAI sANTAI sAN NGAN HAN 100 297,060,445,477 189,084,312,338

Tian va cec khoin tudng arrudnq ti6n 110

TjCn 111

C6c khoan tuong duong u6n 112

oeu tu tai chinh ngin h?n 12o

Chong kho6n kinh doanh 121

Du phong giam gia chLlng khoan kinh doanh 122

Dau lu nim gio den ngay ddo han 123

ciac khoan phaithu ngSn h?n 130

Phaithu ng6n han cia khach hang 131

Tra truoc cho nguoi ban 132

Pheithu noib0 ngdn h?n 133

Phaithu theo ti6n dO k6 ho?ch hqp d6ng xay 134

d?ng

Phaith! va cho vay ngSn han 135 5 4

Phdithu ng3n hqn khac 136 5 5

DU phdng pheithu ngen h?n kh6 ddi 137 5.6

latsan mLeu clo xtl lyHeng tdn kho '140 5 7

Hang t6n kho 141

Du phdng giam gia hang tdn kho 149

Taisan ngin h?n khic 150

Chi phltra tru6c ng6n h?n 151 5.8.1

Thue GTGT duqc khAu trir 152

Thu6 va cac khoan khec phel thu Nha nuoc 153 5 15

Giao dich mua ben lai trai phl6u chinh phrl 154

Taisan ngin han khac 155

3l 10,523,018,776

10 ,523 ,O18,778

10,376,591,0?8'10,376,591,028

70,438,654,048

51,138,709,394

16,178,353,6695.2

63,851,264,974

47,480,953,152

11,421,205,633

1,500,000,000

5,478,334,365

(2,029 ,228,1 _76)

210,413,1',17,467

212,442,434,538(1,989,317,071)

12,273,O44,258'195,826,557

11,397,295,383

679,922,318

2,500,000,000

1,256,511,318

(634,920,333)

107,610,724,247

108,77I,728,247(1,168,000,000)

658,339,015

58,666,667

599,672,348

/;

fi.\

CONG TY cO PHAN DICH VU O TO HANG XANH

235/18 Oien BiCn Ph'], phudng 15, quan Btnh Th?nh, ThAnh ph6 H6 Cht Minh

BANG cAN DOI KE ToANNgey 30 thSng 06 nem 20'15

Thuy6t 30/06/2015

VND

01t01nu5VND

rArsAN DAr HAN _Cec khoin phiithu dAihan

Phelthu deih?n c0a khach hang

Tra tru6c cho ngudi b6n dai h?n

V6n kinh doanh d don vltruc thuocPheithu noib0 dei han

Phaithu vA cho vay daihanPhdi thu dai h?n kh6c

Du phdng pheithu daihan kh6 ddi

TAi san c5 dinhTiiisen c6 dinh h0'u htnh

NguyCn gi5

Gi6 tri hao mdn loy k6

Taisdn c6 atinh thue taichinhNguyen gi6

Gie tri hao mdn loy kd

TAI sAn c6 dinh vO hlnh

NguyCn gi6

Gi6 trl hao rndn lly k6

B6t ilong san dau tuNguyCn g e

Gie tri hao mdn loy kC

Tai san do dang ddi h?nChi phi sdn xu5t, KD dd dang dai han

Chiphixay dung co ben dd dang

Olu tu tii chinh dei hanDAu tu vao c6ng ly con

O6u tu vao c6ng ty liCn doanh, li6n k6tDeu llr g6p v6n vAo don vi kheo

Dp phdng deu tu taichinh dai h?n

Dau tu nem gi0 dgn ngey d6o h?n

TAisan dei h?n kh6cChi phl tra kudc dai hen

Tei sdn thri6 thu nhap hoan bjThi6t bi, vattu, ph! tilng thaythe daihenTai sdn dei han khdc

200 63,462,978,1,19 52,993,234,634

2'10

211

212

213214

215

216219

220221 5.9

222

223

224

225

227 5.10

228

229

230231

232

240

241

242 5.11

250

251 5.12

252

253

254 5.12

255

261 5.8.2

262

263

268

E,000,000

8,000,000

47,238,551,09335,580,434,293

61,496,875,914(25 ,916 ,441 ,621)

11,658,116,;oo12,156,516,280

(498,399,480)

527,000,000

s27,ooo,;oo10,787,746,'133

2'1,872,000,000

(1 1,084,253,867)

4,90r,6S0,;934,901,680,893

8,000t000

s,ooo,;00

40,955,234,0 t129,285,417,211

54,477,478,560

(25,192,061,349)

11,669,816,800

12, t56,516,2AO

(486,699,480)

810,647,660

810,647,660

10,942,331,089

21,872,000,000

(10,e2e,66s,;1 1)

277,O21,874

277.021,A74

t

l

ftila

s6

TONG cQNG TAI sAN 360,523,423,595 242,077 ,546,972

CONG TY CO PHAN DICH VV O TO HANG XANH

235118 D.en B en Pn0, phL/dng 15, quan Binh Th?nh Thenh ph6 H6 Chi Minh

BANG cAN D6I KE TOANNgAy 30 thang 06 nim 2015

Me lhuyAts6 mlnh

30/06/2015

VND

01/01/2015

VND

NGUON VON

NO PHAITRA 300 241 ,327 ,94A354,137,'176,253,994

Nd ngln h?n

Phei tra ngudiban ng6n h?n

Ngudi mua ka ti6n truoc ngin h?n

Thue va c6c khoan Phai nop Nha nudc

Pheitre ngudilao dong

Chiphl phai tra ngSn han

Pheitre ngin han kh6c

Vay va nqthue teichlnh ngtn h?n

Dq phdng phditra ngSn han

NE dei h?nPhei tra ngudi bdn dal h?n

Ngudimua kd ti6n tru6c ddi han

Chi phi phdi tra dai han

Thud thu nhap ho6n hi PhaitraD$ phdng phaitra dai han

VON CH[]J SO HOU

310

311 5.13

312 5.14

313 5.15

314

319 5.17

320 5.18

321

330

331

332333

341

342

400

241,327,948,358'131,913,603,834

12,0'15,931,845

3,772,724 ,287

3,265,667,141'1,679,915,009

1,855,745,657

86,824,360,585

137,176,253,994

49,036,423,052

22,215,199,327'1,393,879,125

3,317,722,334

1 ,444,099 ,771

1,155,319,315

58,613,611,070

1 04,90'1 ,292,978

V6n chrl sd hii,u

V6n g6p crla chi sd h&u

- c6 phi6u phd thong c6 quy6n li6u quv6t

- C6 phl6u uu dei

Thang du v6n c6 phan

Quy6n chan chLry6n ddi trei Phj6u

V6n khec crla chi sd h0'u

c6 phi6u quY

QuY dAu tu ph6t triAn

QuY khac thuoc v6n chll sd h$u

Lqinhuan sau thu6 chLra Phan Ph6i

- LNST choa phan ph6i liy k6 d6n

cu6i kY tftrdc- LNST chua phen Ph6i kj/ nay

'119,19s,475,238

119,195,475,238

111,161,690,000

111,161,690,000

635,620,600

4,309,221,242

3,088,943 396

(11,205,238,864)

14.294 ,182,264

242,077 ,546,972

tN \'ANG6V.ciem d6c

410 5.19

411

411a411b

412

413

414415

418420

421

421b

430

104,901,292,978

111,161,690,000

111,161,690,000

635,620,600

4 ,3os ,221 ,;42

(11,205,238,864)

(28,666,439,683)

17 ,461 ,204 ,819

0r'tt

riG

Iquia!!!|r phi vd quY khAc

TdNG GONG NGUON VON 440

LA NGgC HUVNH

Ngudi lap biOu

CHU TH! NGOC HUYEN

Gi6m d6c taichinhki6m KC to6n trudng TP. Hd chl l\,'linh, ngay 04 thang 8 ndm 2015

CONG TY cO PHAN oICH VU O TO HANG XANH

235/18 Oien Bien Phi. phuong 15, quan Bilh Tl'?nh, Thanh ph6 H6 Chi l,linh

BAO CAO KET OUA HOAT DQNG KINH DOANHQiy 2 nam 2015

Th![.,1a yets6 min

h

Qty 212015

VND

oorrr.'o tolff.tli.,"r'6'

VND VND

Loy k6 d6n cui5l quY

212014

VND

Doanh thu bAn hAng vAcuns cap dich vvCec khoen

416,473,962,101

31,364,137

416,442,597 ,964

402,531,364,728't3,911,233,236

296,598,114,302

55.174,O92

296,542,940,210

289,831,207,599

6,711 ,732,611

7 3A,465,70E,412

140,262,143

738,325,448,249

711,344,101,601

26,981,344,668

532,987,187,506

91,360,092

532,a95,827 ,414

518,7s5,627,910

14,'t40,'t99,504

giam lrir doanh thu

Doanh thu thu5n

ci6 v6n htng ben

Lculryln sqlDoanh lh! ho?tdong laichinh

Chi phltal chinhTrong d6: chi phlEivay

Chiphibrn hang

Chi phi quan lidoanh nghiCp

46,799,265

461,392,066

306,807,110

7 855,605,317

5.287,983,813

353,051,305

124,456,284

1,736,880,185

1,188,859,339

4,987,523,601

2,504,595,048

(2,392,809,939)

59,224 521

1,154,351,626

999,766,670

13,474,384,883

8,572,646,564

3,839,185,116

157,170,003

2,915,829,220

2,371 ,808,374

8,930,551,268

4,315.193,767

(1,868,204,748)

01

02

10 6.1

11 6.2

20

21

22

24

25

30

6.4

6.6

LEinhu6n thu:n tlrhoet d0ng ki|1!j9!rnh

Thu nhap kh6c

Chi phi kh,c

Lqinhuin khac

13,919,801,535

574,900

13,919,226,635

11,272,277,940

3,191,997,879

6,866,760,930

461.478,203

6,405,282,727

14,616,382,257

62,902,999

11fqt47_e48

18,392,665,374

4,098,483,114

8,534,322,160

765,239,463

7,769,082,69732 6.8

40

r6ng iql nh,an iE toantrLrdc thuE

Chi phi lhud lhu nhapdoanh n9hiep hlen hanh

Chipn'ihu6lhu nhapdoanh nshlep hoan bi

50

51 6.9

52

4,012,472,748 5,900,877,949

-\r,Y

LEi nhuin sau thuethu nhip doanh nghiip

11,080,280,051 4,O12,47 2,784 14,294,182,260 5,900,877,949i(

/j,Lai co b6n lrcn c6 phi6u 70 6.10

-----t l

llvLA NGgC HUYNH

Nguol lip bi'au

cHU THI NGQc HUYEN

Giem g6c rai Chinh

Kicm Kt Toen Trudng nam 201s

oONG TY CO PHAN D1CH VU O TO HANG XANH

235/18 OiCn Bien Phrl, phudng 15, quan Binh Th?nh, Thanh ph6 H6 Chi Minh

BAo cAo LLPU GHUYEN TIEN TE (theo phuong ph6p gianKj' tai chinh k6t thric vao ngey 30 theng 06 nAm 2015

6 theng deu

"6 vND

ti5p)

6 thSng daunim 2014

VND

LUU cHUYEN TIEN TU HOAT OQNG KtNH DOANH

Lqi nhuAn tru6c thue

Di6u chinh cho cAc khoan

Kh5u hao TSCD vd BDSDT

Cac khoan du phdng/ (hodn nhap)

(Leiyt6 chenh Lech ti gld h6ido6i do danh gi6 hi cdckhoan muc ti6n te c6 gdc ngoaite(LaD/t6 tir ho?t dong d5! tuChiphilaivay

(TAng)/giam cac khoen phai thu

(Tdng)/glam hang t6n kho

Tengi (giam) cAc khoan phaikd (kh6ng kA lSivay phai

tre thu6 thu nhap doanh nghiep phei nop)

(TAng)/ gi,m chi phl tra kuocTien laivay de t|"d

Thu6 thu nh4p doanh nghiCP dA n0P

01 ,t8,392,665,374

3 ,184 ,415,221

2,37 0 ,249 ,874

(29 ,523 ,7 50)

(1 ,17 4 ,520 ,715)999,766,670

23,743,012,670

\7,8A4,940,372)(103,623,706,291)

79 ,8A5 ,77I,725

{4,761,818,909)(1,158,098,362)

(1,175,496,798)

5,900,877,949

3 ,O10 ,722,3441,318,327,479

(57,675,350)

469,542,065

2,371 ,848 ,37 4

13,013,602,821

(16,021,907,910)

(4,841,837,850)

58,919,887,652

(77,996 829)

\2,37 1 ,848 ,37 4)

(34,300,462)

48,585,639,048

(12,468,881,340)

5,881,818,181

(4,500,000,000)

8,750,000,000

99,494,653

(1,147,910,835)

9,093,629,789

_-___l_p!!L13.p34

a2

03

04

05

06

Lqi nhu1n KD tftt^g nhong t!1ay i16i v6n Iu!j!9!L oA

09

10

11

12

14

Luu chuydn tidn thuen ti, Eqll$s tA! i99!!l 20

LUU cHUYEN TIEN TU HOATDONG DAU TU

Ti6n chi mua sem, XD TSCD vd c6c TSDH khec

Tl6n thu thanh ly, nhuqng ban TSCD va TsDH khac

Ti6n chicho vay mua c6ng cu nq cLla don vi khac

Tien thu hdi cho vay, ban lai c6ng cU nq cia DV khac

TlAn thu l;i cho vayr c6 t!.pc va l"l !I!eli"g!l!llLuu chuyr-in tldn thuen tiP ho?t d0ng dau tu

Luu cHUYEN TIEN Tu Ho4T DqNG TAI cHiNH

TiAn thu ilr di vay

lren tla nq goc vay

c6 tuc, lEl nhuen da tra cho chi sd hir!Luu chuy6n tidn thu6n ti, lqlqgns _!ill!I!LUU CHUYEN TtEN THUAN TRONG KY

TrEN vA TUoNG DLToNG TIEN oAu KY

TreN vA TuoNc ot-roNG TICN cuol KY

21

22

23

27

!11,!9!15e,!!4

(27,198,188,043)

13,000,693,317

'j,000,000,000

24,442,298

i

(13.159,052,428) {2,237,568,506)

\t:+, soz,aoo,szs \\

lrer,eog,zaz,soo) I 1]lI -11

t*,*u,ul,r:jY

33

36

128 ,451 ,642,513(100,240,892,998)

28,210,7 49 ,515

CHU THING9C HUYEN

ci6m diSc tai chinh

kiem K6 toan trudng

146,427,7s0

10,376,s9't,028

9|{DUN%.LGi6m d6c "

50

60

70

-lr"LLA NG9C HUYNH

Ngrlor l?p Dreu

DOT

ttvu crdut i!{l )ittic

TP. Hd Chl N4inh, ngay 04 th;ng I nam 2015

CONG TY cO PHAN DlcH Vu O TO HANG XANH235/18 D,-al Bi6n Pl^0 phudng 15 qJAnBinh Th?nh, Tnanh ph6 H6 Cnl l\.,I:nh

THUYET MINH BAO CAO TAI CHINHCho ky Ei chlnh ket thnc vao ngdy 30 thAng 06 nam 2015

Ben thuy6t minh nAy la mot bO phan khong thE t6ch rdi duqc 69c cong vdi cac b5o ceo tai chlnh dlnh kdm.

1. Dac oreM HoaT oSNG

1.1 Hinh thrinc sd hftu v6n

Conq ty c6 phin Dich vv o t6 Heng Xanh (c6ng ty') la doarh nghiep dr-gc c6 phAn h6a tu m6t xlrgl'6p cia C6ng ty Co Lh O t6 Sai Gdn (nay lA T6ng Cong ty Co khl O t6 Sai Gdr) theo QJyerdinn s6 6418/QD-UB-KT ngay 15 thdng 10 nam 1999 cia Uy ban Nhan den Thenh ph6 H6 Chilvlinh. C6ng ty hoat dong theo Gi6y chung nhan ding ki doanh nghiep s6 0302000126, ddng ky Dndau ngay 17 thang 5 ndm 2000 vd ddng ky thay d6i lan thLr 18 ngey 13 thdng 11 nem 2014 do SdK6 ho?ch ve oau tu Thanh ph6 Hd chi lvlinh c6p.

C6 phi6u cia c6ng ty (me chung kho6n ta HAX) duqc niem y€t ken San giao dich Chung kho6nThdnh ph6 H6 Chi lvrnh theo G'6y ph6p s6 '113/UBCK-GPNY ngay 13 theng 12 nam 2006 cia Chitch Uy ban Chi.g K'oan Nha ruoc.

Tru sd chlnh cia C6ng ty:- Dia chi : 235i 18 Dign Bien Phi, phudng 15, quAn Binh Thanh, Thanh ph6 H6 chi Mjnh

- Dien thoal : 08 35120026Fax : 08.35120025

1.2 LInh vuc kinh doanh

Llnh vlpc kinh doanh cia cong ty ld ho?t d0ng thuong maive dich vu.

1.3 Ngenh ngha kinh doanh

Theo Gi6y chLrng nhan dang ky doanh nghiep, nganh nghe kinh doanh cia cdng ty lAl- Dai i mua b5n pl'u ting cec loA.:- Mua ban phu tUng, may m6c, thiCt bichuyen nganh 0 t0;- Dich vV cl}u h0 xe 6 t0;- D?i Lt b6o hi6rni- Dich vU sira ch0a, bao du'Ong, b6o henh cec loei 0 t6;- Dai ly mua b6n xe 6 t6;- D6ng moi thDng xe cic lo?r; sen xuSt cdc chi ti6l va phq ttrng cho xe 06 dong cd (tri/ ren, d0c,

c6n keo kim lo?i, dap cdt, gO hen sqn, l6i ch6 phe thai kim loAi va xi m? dign);- Cho thue xe 6 t6i- Thiet ke, cei tao phuong tlen xe co gjOl duong boi- Kinh doanh bat dong seni- V4n tei heng hda bilg dudng b6.

Trong 6 thang dAu nem 2015, ho?t dong chlnh crla COng ty la kinh doanh xe, mua ben phu ting v;rdich vu s0a ch0a xe.

1,4 Chu ki kinh doanh th6ng thulng

Chu ki'kinh doanh th6ng thudng c0a C6ng ty kh6ng que 12 th6ng.

1.5 Dqc didm ho?t dOng cia c6ng ty trong ki c6 anh huang d6n Bao c{o tli chlnh

C6 phi6u cUa Cdng ty (ma chung knoan le HAX) bi tam ngrlg giao dich kA tu ngey 04 thang 4 nam2or3 theo Quy6r dinh s6 111/2013/QD-SGDHCM ngAy 01 th6ng 4 nem 2013 cia Tdng Giam d6cSd giao dich Ch(fng khoSn Thenh ph6 Hd Chi N,4 nh Theo Th6ng beo sd a86i2013/TB-SGDHCM'{,aj zs rha"g a rdn 2013 cia T6n9 GiArn d6c sq giao d,cl' chLrng khoan Tranh ph6 Ho ccl l',,4 nr.co plieu HAx d"gc giao d'ch trd hi du6, d?ng bi ki€m soat (e tu ngay 03 lheng 5 n:m 2013 vdithoigian giao dich la 15 phut trong dst khdp lenh dinh ki x6c atinh gi6 d6ng c|}a crla m6i ng6y giao

dich

GONG w cO PHAN DICH Vu O TO HANG XANH235/18 Den Bi6n PhLj, phudng 15. quan€inh Thanh, Thanh ph6 H6 Chl lrinh

THUYET MINH BAO CAO TAI CHINHCho ky taichlnh kei th0c veo ngey 30 th,ng 06 ndm 2015

t.5

,1.6

oic dl6m ho?t dong cta c6ng ty trong k' c6 anh huryng d6n Bio ceo tai chinh {ti6p theo)

Treo QJy6t d.nh s6 21IOD-SGDHCN4 ngay 14 thdng 01 na-11 2014 cia T6ng G:6m ddc Sd giao dichChLrlg khodn Tnanh ph6 H6 Chl N4inh vg viec duy tri c6 phieu HAX-rhuoc diel b. ki6m s06t vaQuyet dlnh s6 133/oD-sGDHcM ngay 03 th5ng 4 ndm- 2014 crla T6ng Gi6m-d6c Sd giao dichCh0ng khoan ThAnh pho H0 Chi Minh ve viec chuyen cO phieu HAX tu dien kiem so6t sang diencanh b6o kC t|} ngdy 07 theng 4 n6m 2014.

C5u trfc cia C6ng ty

C6ng ty con

ciic Oon vi trlpc thuoc kh6ng c6 tu c5ch phap nhan h?ch toan ph$ thuoc

T6n don vi oia chi

en c6ng ty TrU sd chfnh Hoet dong kinhdoanh chlnh

ry rcv6n 96p

tytequyen

D]CU

auv6t

TY lC lqilCn

c6ng ty -c6 phAn cdkht O t6 Can Thct

S6 102 Cach MangTheng Tam, phudngCai Kh6, quan. NinhKieu, Thanh pho CanI nat.

Hoat dong chinhc0a Cdng ty Gmua ban phv tingva dich vv siachoa xe.

72,624/o 72,624/0 72,620h

chi nhAnh cdng ty cd phAn Dich v\r 0 t6 HangXanh

chi nh6nh c6ng ty c6 phan Dich vu O t0 HangXanh t?i Hd Noi

2008 V6 Vdn Kiet,.KP2, phudng An L?c, quanBlnh Tan. Thenh DhO HO ChlL/inh.46 Lang He, quan O6ng Da, Thanh ph6 Ha NOi.

't.7

2.1

t.8

Tuyen bii vt khe nSng so senh th6ng tin tren 860 cao tAl chinh

Nhu dA trlnh bay bi thuy6l minh s6 3.1 kd tu ngey 01 th6ng 01 nbm 2015, Cong ty da 6p dqngTh6nq tu s6 200/2014lTT-BTc ngay 22 thang 12 n5m 2014 cia B0 Tai chinh ve huing den che dO

kc to6n Doanh nghiep thay th6 Quy6t dinh s6 15/2006/ao-BTc ngey 20 th6ng 3 n5m 2006 crla 80Tai chlnh va Th6ng tu s6 244I2009/TT-BTC ngey 31 thang 12 nem 2009 c0a B0 Tdl chlnh. c6ng ty0-6 trlnh bay lAlcdc s6 lieu cDa ky trlrdc theo thdng u nery, do vay, cdc s6 lieu trinh bey trong BAoc5o tei chinh cho ki' €i chinh 6 th6ng ket thfc vao ngdy 30 theng 6 nem 2015 so senh duqc vdi sdliCu tu,ong ung cia ky tru6c.

56 lugng nhan vian

So luong nhan vicn cia C6ng ty vao ngey 30 thdng 6 nam 2015la 264 ngudi (vao ngAy 31 theng12 nA'r' 2014ld 186 ngu'di).

NAM TAI cHiNH, ooN VInEN TE sU DUNG TRONG KE TOAN

Nim tei chinh

Nem tai chhh cia COng iy duqc b6t dau tir ngey 01 thang 01 va ket thuc vdo ngay 31 thang 12hano ndm.

oONG TY cO PHAN DlcH Vu O TO HANG XANH235/18 Oien Bi6n Phrl, phuong '15, quan,Blnh Thanh, Thenh phd Hd Chl Mrnh.

THUYET MINH BAO CAO TAI CHINHCho k! tli chinh k6t thUc varo ngdy 30 thdng OG nim 2015

oon vitian ti s& dvng trong k€ to6n

oon vi ticn te duqc sr' dung hong k6 toan la d6ng viet Nam ("vND').

CHUAN MITC VA CHE DO KE TOAN AP DIJNG

chu5n m\Pc va ch6 ato kii toen 6p dung

NgAy22theng n nem2014, BOTai chlnh da ban hanh Thong tu s6 2ooi2o14m-BTc vA hudngdgn ch6 d0 k6 toSn Doanh nghiep thay the Q!y6t dtnh sd 15/2006/oD-BTc ngay 20 th6ng 3 ndm2006 cia B0 Tai chlnh vd Thong tu s6 244l2009/fT-BTC ngay 31 th5n9 '12 ndm 2009 c'ia B0 Taichlnh. Th6ng tLr nay c6 hieu Uc 4p dung cho n;m tdi chinh bit dau vag hoac sau ngay 01 th6ng 01

nem 2015.

C6ng ty ap dlrng cac chuan mvc k6 toan, ch6 d0 ke toen do?nh nghiep vigt Nam duqc ban hdnhtheo thong tu nay va c6c ih6ng tLr hudng d5n thvc hien chu6n muc ke toan Viet Nam cla B0 Taichlnh trong viec lap va trinh bey bao ceo Gi chlnh.

Tuycn b6 vA viec tuan thi chuin mpc k6 toAn va ch5 dQ k6 toen

Ban T6ng Gi6m d6c dim bdo d6 tuan thi yeu cAu cia c6c chuAn muc k6 ben, ch6 d0 k6 toandoanh nghiep Viet Nam dud. c ban hanh theo Thdng tu s6 200/2014ffT-BTC ngay 22 thang 12 ndm2014 va cac lh6ng tu huong dan thqc hien chu6n m\rc ke toen Viet Nam cia B0 Tdi chlnh trongvlec lap va trinh bay b6o cao Bichinh.

cAG cHiNH sAcH KE ToAN cHO YEU

CosA lAp bao cao fiichinh

8Ao cao tdichinh duqc lap tren co sd k6 toSn d6n tich (trir cec th6ng tin lien quan d6n c6c lu6ng!en).

TiCn vi c6c khoan tuong aluong ti6n

Tren bao g6m tien mat, liEn gl}i ngan heng khong ki'h?n va tiAn dang chuyen. C6c khoan tuongduong tidn la cec khoan deu tu ngen h?n c6 thdi hen thu h6i hoac d6o h?n khong qua 3 theng cdkhe nSng chuyAn ddi d6 dang thenh rnot lugng ti6n x6c dinh va khong 06 nhi6u nli ro tfong chuy6nd6tthdnh tiAn.

Cac giao dlch bAng ngo?itC

Cac nghiep vu phdt sinh b;ng 66ng ti6n khac vd; VND duqc quy d6i ra VND theo ti giA \6r doai taingay ph6t sinh nghigp vu. Vao thdi di6m cu6i ky lar chinh, s6 du cdc tar sen beng fidn ve c6ng nqc6 g6c la don viti6n tQ kh6c vdiVND duqc quy ddl ra VND theo ty gi6 cia ngan harng thuqng m?ic6 phAn Ngoai thuong Viet Nam c6ng b6 vao ngdy nay.

Tat ca cac khoan chCnh lech ti gi6 phet sinh trong ki'va chenh lech d6nh gia hi cu6i ki duEc ghinhAn vdo doanh thu tAi chinh hoac chi phltAi chlnh trCn b60 c6o k6t que ho?t dong kinh doanh.

Trong quy 2 ndm 2015, C6ng ty kh6ng c6 cac nghigp vqi ph6t sinh bang d6ng tdn kh6c vdiVND.Vao ngay 30 theng 6 nam 2015, s6 du cong nq phai thu c6 96c USD duqc quy d6i ra VND theo tigle mua vAo cia Ngen hang Thuong m?i c6 phen Ngoai thuong Vigt Nam cong b0 vao ngey nay le21.780 VND/ USD.

3.1

3.2

4.1

,-r T

5itc

4.2

4.3

coNG TY c0 PHAN DlcH W O T0 HANG XANH235/18 D.gn Bien Phi. phudng '15. quenBinh Thanh. Thanh ph6 H6 Chl Nrinh.

THUYET MINH BAO CAO TAI CHINHCho ki tai chinh ket th0c vAo ngay 30 thdng 06 nem 2015

4.5

CAc khoin phai thu chovay ngin h?n

Cac khoen phiithu cho vay ngrn han dugc ghi nhAn theo gia g6c.

C6c khoan phai thu cho vay ngdn h?n bao gdm cec khoen cho don v! kh6c vay tiAn c6 tinh lai suetc6 thdi h?n thu hoi hoAo thanh toan cdn lAi kh6ng qu6 12 thang ke tu thdi di6m l4p b6o c6o taichinh nam .

C6c khoen pheithu

C6c khdn phai thu crla kh6ch heng va phaithu khSc duqc phin Anh theo gi6 tr! ghi s6 hir di dqphdng phaith! kh6 ddi.

C6c khoen phei thu duqc thUc hien theo nguyen tdc sau:. Phai thu cila kh6ch.hang phen anh cec khoen phei thLr mang tlnh ch5t thuong m?i phetsinh ti,

giao dich c6 tlnh chat mua - b6n gi0a C6ng ty vA ngudi mua la don vj doc lap vOi Cdng ty.. Phei thu khec phan 6nh c6c khoen phai thu khong c6 tlnh ch5t thrrong mai, kh6ng li6n quan d6n

glao dich c6 tlnh chat mua - bdn gifa Cong ty vd ngudi mua la don v!doc lap vdiCong ty.

Du phdng nq phai thu kh6 ddi thg hien phAn gi6lri du kign bi t6n th6t do c6c khoan phej thu kh6ngduqc kh6ch heng lhanh to6n ph6t sinh d6ivois6 du cac khoen phdithu t?ithdi di6m lap Beng candoi k6 toen. Cdc khoen teng hoAc giam du phong ney duqc ghi nhan vAo chi phl qudn ly doanhnghiep tren b6o c6o ket qud hoat dong kinh doanh.

Hang ton kho

Hdng tdn kho duqcltnh theo gia g6c. Trudng hqp 9i6 trj thudn.c6 th6 thuc hien th6p hqn gia 96c thlt'1h theo gia r, thJSn c6 the rh,rc hi6n duoc. Gie goc harg ton kl'o bao gdn cl"i phl mua. chj ohlche b.6n ve c6c cni phl liel quan fuc tigp (hec phdt si|.h dd c6 drqc heng ton kho d dia diem vatr?ng thai hien tai. Gid trithuan c6 thc thuc hiCn duqc h gia b6n udc tinh lri/ chi phl b6n hang udc! nn.

Hang tdn kno duqc ghi nhan theo phudng ph6p ke khai thL/dng xuycn vA gi6 xuAt kho atugc xecdinh iheo phuong phap thuc t6 dlch danh,

Chi phl sin xuit kinh doanh dd dang bao gdm €c vat tu, phu tirng xuSt cho xuing slra choa, bdohanh ve cac chi phi nhan c6ng lien quan dgn c6c dich vV dang thuc hien cho kh6ch hang.

Ds phdng cno heng t6n.kno duqc lricn €p cho phan g,5 tri dq (;6n oi l6n thSl oo g:dm gi6 vAl lu,thiinh ph6m. heng h6a t6n kho thuoc quy6n sd hou cia C6ng ty c6 the xry ra (giem gi5. kdm ph6mchAt. l6i rho. . ) dua rrel oang ch- 'rg hqp li ve su gidn gie r veo thdi d.6m cLd ki tar chllh. C5ckhoan Eng hoac aiam dL,r phdng nay duqc ahi nhan vao g A v6n heng ban tr6n bao cao k6t quehoat dong kinh doanh.

Chi Dhltri trutc

Chi phl td tr.-rdc bao gdm cac chl phi thvc t6 dA phit sinh nhLrng c6 li6n quan d6n k6t qua hoatdong sen xu6t krnh doanh cia nh du ky kA toen. Chi phltrd trudc c0a C6ng ty bao gdm cec chi phlsau:- Ch phi trd truoc ngdn han la tidn beo hiAm flli ro tai san, c6ng cu-dvng cu xuSt dDng. Chi phl

td trudc ngdn han sC duqc ph6n b6 dan trong thdi gian 12 th6ng k6 ttr khi phdt sinh.- Chi phi ke truoc dei han le chi phi cdng cU dung cV vd chi phl stra ch&a duqc phan b6 veo k6t

qua hoat dong kinh doanh trong khoang thoi gian 36 th6ng k6 til khi phet sinh.

4.6

0

t,

4.7

CONG w cO PHAN DIGH Vu O TO HANG XANH235/18D,en Bien Phi p.uong 15, qLan.Binh Thanr Tharh ph6 H6 Chi Mrnh.

THUYET MINH BAO CAO TAI CHINHCho ky tai chinh k6t thoc vao ngdy 30 th6ng 06 nern 2015

4.8 Tei ean c5 dinh hiru hinh

Tai sin c6 dinh hou hinh duqc th6 hien theo nguyen gia tfu di gia tri hao mdn loy k6.

Nguyen gid cia mot tal san c6 dinh bao g6m gi6 mla vd cAc khoan chi phi liCn quan tr{c ti6p d6nvioc dua tQi sen dO veo s0 dung. Nhr.rng chi phl mua sam, nang c6p va d6i moi €i san c6 dinhduqc chuygn h6a thanh Di san c6 dinh, nh0ng chi phi beo fi va sapa chla cruqc ghi vao cht pht ciandm hien hbnh.

Khi b6n hay lhanh ly tai san, nguyen gi6 ve gia tri hao mdn loy k6 ct]a tiri san duqc x6a s6 tong cecb6o cro tAi chinh va bat ki'c6c khoen lei 16 ndo ph6t sinh do vigc thanh ly d6u duqc hach to6n vaobeo cao k6t qud ho?t d0ng kinh doanh.

Kheu hao iai san c6 dinh hou hlnh duqc tlnh theo phlronggian hiru ich Lfoc lfnh cda cec tai san nhu sau:

Nhd c&a vat klen iruc[ray m6c rhi6l biPhu,ong tien van €i, truyCn d5nThi6t bjdung cu qlen Ly

tal san co olnn nuu ntnn Knac

4.9 Tdl sen thuC ho?t dong

M01 khoiin thue duqc xem ld thue hoqt dong khi ben cho thue ven dLrqc huAng phan ldn cac quydnLqi va phei chiu riri fo vA quydn sd hou tai san. Chi phl thue hoAt dong dupc ghi nhan vao b6o ceok6l qua ho?l dong kinh doanh phiit sinh lfong su6t thdi gian thu€ theo phuong phep dudng thdng.

4.10 Telsan c0 dinh v0 hinh

Tai sen c6 dinh v6 hinh du,oc ihB hien theo nguyen gie tu digia tri hao mdn Iny k€.

Tai sen c6 dinh v6 hinh la quyajn sir dung d5t. Nguycn gi6 cia quyAn s0 dvng dAt B todn bO cdc chiphl thvc te COng ty de chi ra dC c6 duqc quyen saI dung dat tal 331K, 331H, 333/4 vd 335C OignBi6n Phi, phudng 15, quAn Binh Thanh, Thanh ph6 Hd Chi NILnh Cec quyen s& dung dat ndy\hdng xdc drlh thor l-an nen kh6ng tinh khau hao.

Tai s;n c6 dinh v6 hlnh la phen mem m6y tinh. NguyCn gi6 cia phan rndm m6y tinh la toan bO cecchi phi tfnh d6n thdi di6m dua phan mam vao sl} dlrng va duqc khiu hao theo phuong phap dudngiheng trong thoiglan 4 ndm.

4,1'l Cec khoan dau tu tii chinh dei h?n

Khoan dA! tu vao cOng ty con duoc ghi nhan theo gi6 g6c trrr di khoan 16 do t6n thrt.

C6c khoen dau tu vao c6ng ty con duqc ghi nhAn khi C6ng ty ndm quyAn ki6m soat tren phuongdien tal chinh-cing nhLr chrnh slch ho?t dong, thudng dLrgc fig hien thong qua viec ndm gio kCn50% quyen bi6u quyel d6i v6ic61g ty nay

DV phdng cho c6c kho6n dAu tu vao c6ng ty con dLrqc hlch lap kh c6ng ty con nay bi 16 (trif trudnghop 16 theo kC hoAch de duEc xec dinh kong phuong 6n kinh doanh truOc khi ddu tu). C6c khodntdng hoac giam d+ phdng nay dugc ghi nhan vao chi phl tei chlnh tren b6o cdo ket qua hoat d6ngkinh doanh.

phep kh5u hao dudng thing theo thoi

5-25ndm5-20ndm5-10nam3-10ndm3-10ndm

ti

CONG TY cO PHAN DICH V!, O T6 HANG XANH235i 18 D;gn Bien Phi, phudng 15. quen€lnh Thanh, Thanh ph6 Hd Chi Minh.

THUYET MINH BAO CAO TAI CHINHCho kytaichinh k6t thUc vao rgAy 30 th6ng 06 nam 2015

4.a2 Cic khoan nq phai trl va chi phl phal trA

C6c khoen nq phei ha va chi phl phai tf, duqc ghi nhan cho s6 tien phai trd trong tuong lai liCnquan d5n hdng h6a va dich vLJ da nhan duqc. Chi phl phai tre duqc ghi nhan dqra tron cac uoc tlnhhsp li vd sd tien pndi ra.

Vigc phan loai cdckhoAn phei ke le phei tra nguoi ban, chi phl phdi trd va ph6l td khac dusc thuchiCn theo nguyen tac saul. Phai tra ngudi ban phan lnh c6c khoan phei tra mang tlnh chat thuong m?i ph6t sinh tir giao

dich c6 tlnh chSt mua - ban gi&a Cdng ty v6i ngudi ban la don vi doc lap vdi C6ng ty.. Chi phl ph:i tre phin 6nh c6c khoan phii ke cho hang h6a, dich vu va Gi s6n da nh4n dLrpc ti/

ngudi ban nhung chrra chi trA do chua c6 h6a don holc chua drl hd so, tdi Ueu k6 toAn.r'a ceckhoan phii tra cho nguoi lao dong vA tien luqng nghl ph6p, cec khoen chi phl sin xu6t, kinhdoanh pha trlch trudc. Khi c6c chi phl d6 phAt sinh thyc td, neu c6 chenh lech vOi s6 d6 trich, keto6n ticn hanh ghl b6 sung hodc ghi giem chi phltuong 0ng voi phen chcnh lech.

. Ph6i t€ kh6c phan 6nh cec khoan phii ka kh6ng c6 tinh ch6t thuqng m?i, kh6ng lien quan d6ngiao dich mua, ban hAng h6a ve cung cAp dich v!.

4.13 Tian luong

TiCn luong phan b6 vao chi ph' trong n:m dugc cdn cu vdo mfc luong va cac khoan phv c6p daduqc th6a thuan tren hgp d6ng lao dong.

4.14 Bao hiam xa hQi, bao hl6rn y t6, beo hlBm that nghiep va kinh pht c6ng doan

Cong ty trlch bao hi6m xa hoi, bdo hi6m y t6, bdo hi6m thSt nghiep va kinh phi cong atodn nhu sau :

- Bio hi6m xe hoi duqc trich tren t6ng quy luong co bin v6o chr phi ld 18% va klch tu luqngngudi lao dong la 8%.

- 860 hi6m y 16 dLrqc trich hen luong co ban veo chi phl d 3% vd trich ttr luong ngudi lao dongta 1,5%.

- Bao hi€m thSt nghiep dugc trich tren luong co bdn veo chi phl IA 1% va lrich tir luong ngudilao dong lA '1%.

- Ngodi r;, COng ty cdn trtch kinh phi COng doan 2% kCn t6ng qut luong d6ng bao hl6m xe hoi.

4.15 Von g6p cla chri sd hCru

V6n g6p crla chi sd hou duqc ghi nhan theo s6 v6n thuc t6 dd g6p crla c6c cd dong theo menh gia.

4,16 Thing du v6n c6 phAn

rhang du v6n cd phen duqc ghi nh-an theo s6 chenh lgch gioa gi3 phet hanh va mdnh gia c6,phi6ukl-i oh€t helh .an da-. ohar henh b6 sLng hobc chenh lech 9,|:ra giA t6i phet hanh va gie tisd s6crcia c6 pl-:6J q-i. Cn: phi t Jc t'gp'ien quan d6n viec phdt hdnh b0 su19 c6 oh:eu va tai ph6t ha'lhc6 phreu qui duqc ghigiem thlng dLr v6n c6 phan

4,17 Phan ph6i lql hhuan

Lgi nhuan sau lhuc thu nhap doanh nghi9p dugc ph6n ph6i cho cec c6 d6ng sau khi de trfch lapcdc quy theo Eieu le oia COng ly c0ng nhu c6c qli dinh cia phep lu4t va de duqc D?i hoi d6ng c6d6ng ph6 duygt.

vecohanph6i oi n-uAl cho c6c c6 d6rg duoc cen 'rh,c dAn cec khodn m,c phitidn te n;'n tro'gloi nhLan sdu thJe chJa phAn phd c6 rhe enr \udlg den lJ6ng !i6. va k.d ntng ch.lra cd ljc n.ukhodn l6ido d6nh gi6 lai tai sen mang di g6p v6n; do danh gi6 laicAc khoan muc tien te: do d6nhgie lai cec cong cU tai chinh va cac khoan muc ti€n te kh6c.

C6 trlc duqc ghi nh4n la nq phai tre khi duqc Dai hoi d6ng c6 d6ng phe duyet.

CONG TY c6 PHAN DICH VU O T6 HANG XANH235118O.gr Bidn Pl'i. phuong 15 quen,Binh Thanh. Tnanh pl'd H6 Chl Minh

THUYET MINH BAO CAO TAI CHINHcho ky tai chlnh k6t thlc vao ngay 30 thAng 06 nam 2015

4.18 Doanh thu

Doanh thu ban hang

Doanh thu ben hang duqc ghi nhan ken beo c6o kgt qud hoat dong kinh doanh khi d6ng thdi th6amen tat cd nam (5) dicu kien sau;(a) Doanh nghl,ap da chuyCn giao phan ldn flli ro vA lqi fch gdn lidn vdi quydn sd hou san pham

hoac hang h6a cho nguoi mua;(b) Doanh nghiep kh6ng cdn nlm glir quyAn quan It hang h6a nhLr ngudi s& hou hdng h6a hoac

quydn ki6m soat hang h6a;(c) Doanh thu duqc x6c dinh tuong d6ichac chdn;(d) Doanh nghiep dA thu dLrqc hoac sE thu duqc lgi lch kinh 16 ttl giao dich ban hangi(e) Xac dinh duqc chi phl li6n quan den giao dich ben hang.

Doanh lhu cia giao dich vd cunq c'p dich vu

Doanh thu cung cap dlch vu dugc ghi nhan trcn b5o cao cdo ket qua hoat dong klnh doanh khi 66ngthdi th6a man tat ci b6n (4) dieu kien sau:(a) Doanh thu dLrqc xac dinh tuo.rg d6ich'c ch6n:(b) Co k1e na-g t-u dJqc .qi lcl' kinn t6 t:r giao dich culg cap d;ch vu d6; .(c) Xec dinh duqc phAl cdng v'ec de hoan ihanl vAo ng;y lep-Bd1g cen d6i k6 toan;

idi xec dinh duqc chi phi phat sjnh cho giao dich va chi phide hoan thanh giao dich cung cAp dichvV d6.

Daanh thu tU tien Ei

Ti6n ler duqc ghi nhan tren cd sd thoi gran va l6i su6t thlrc t6 tung nlm.

4.19 Chi phi di vay

Chi phi di vay bao g6m lai tdn vay ve c6c chi phi khrc phit sinh lien quan trqc ti6p d6n cac khoenvay.

Chi phl di vay lien quan truc ti6p d6n viec mua sim, xey d\rng mot iai sdn crr-the cAn c6 mot thdigian dn dai da hoa; thanh dua vao s|} dung theo muc dich dinh kuoc hoac dE b6n duqc v6n h6avdo nguyen 9ia cira tAl san d6.

Chi phi divay khec dLiEc ghi nh4n vao chLphlhoal dong tdichlnh trong ky

4.20 Thui5 thu nhap doanh nghiop

Chi phi thu6 thu nhap doanh nghigp ("TNDN") kong ki', n6u c6. bao gdm thu6 thu nhap hien hanhve thu6 thu nhap ho6n lai. Thu6 thu nhap doanh nghiep duqc ghi nh+n trong b6o c6o k6t qud kinhdoanh rgo?i tru truong hqo c6 cec khoan thue thu nhaD c6 lien quan al6n c6c khoen m-uc duoc ghi

thAng va'o v6n cht sd h|}u lhi lhL d6 cec khoan thue thu nh4p nay clng duqc ghi thAng vdo v6nchi sd hou.

Thu6 thu nhap hien hanh la khoan thud drr ki6n phei n6p dpa tren thu nhap chiu thu6 trong kt, sl}dung cec muc thu6 suAt c6 higu luc hoac co b6n c6 higu luc tai ngay kgt thuc nien d0 k6 to6n, va

c6c khoen diAu chlnh thue ph:i nOp lien quan d6n cdc ndm trudc.

ThuC thu nhap hoan l?i duqc tlnh theo phuong phap s6 du nq tren bing can d6i ke todn, dua trenc6c khoin cherh lech t?m thoi gioa gi6 tt ghi sd cia cdc khorn muc tai sdn va ng ohei tre cho muc

dic,l bao c6o tai ch'nl vA gie tri si dung cho "nuc dlch thu6. Gre ri cia kh-oen thue thu rh5p hoinlai dugc ghi nhan dva hen cech th0c th! h6i hoac thanh to6n gi6 trighi s6 cia cAc khoen muc taisen va nq phai tre duEc dq ki6n s& dung cdc moc thue suat cd hieu luc tei ngay kCt th0c ky kcloan.

t.;

.

coNG TY c0 PHAN DlcH vU 0 rO HANG XANH235/'8 D:e1 Bien Phi. phudng 15. qJanBlnh Thanh. ThAnh ph6 H6 Chr N4ini'.

THUYET MINH BAO CAO TAI CHINHCho kj' tai chinh k6t th0c vao ngay 30 thSng 06 nim 2015

4.2'l

Thuii thu nhCp doanh nghlop (ti6p th€o)

Tei san thu6 thu nhap hoan hi.chi duqc ghi nhan trong ph?m vi chSc chin c6 drl.lEi nhuan lnh thu6trong tuong lai de tAi sdn thue thu nhap nay c6 th6 s& dung duqc. Tei sen thue thu nhap hodn laiduqc ghi giem trong ph?m vi kh6ng cdn ch6c chan |d cec loi lch vd thu6 c6 lien quan sC duqc th\rchiCn.

C6ng ty c6 nghia vq nop thu6 TNDN voithu6 suAt 25% trcn thu nhap tlnh thua rudc ngay O'1 thlng01 nem 2014,

Theo Th6ng tu si5 78/2O14rrT-BTC ngay 18 thdng 6 n;m 2Ot4 do BO Taichinh ban hanh, C6ng tyc6 nghia vu nop.ihug TNDN vdi thue su6t 220lo tren thu nhep tlnh thug ke tir ngay 01 th6ng 01 nlm2014 va thue suat 20% trdn thu nhap tlnh thLre ke tu ngey 01 thdng 01 nam 2016.

Cdc beo ceo thu6 cia cong ty se duqc ki6m ira bdico quan thu6. Do sv ap dlng oua luat hu6 chotlrng loai nghiep vU va viec giSi thlch, hi6u c[ng nhu chap thuAn theo nhiCu cSch kh6c nhau nCn s6leJ cia bdo ceo tai ch'nh c6 thd se \hac vdi s6 lieu cia cd quan thu6.

Lai co ban trcn c6 Dhiiiu

LAi co bdn ken c6 Dhi6,r duqc tinh bano c6ch ch,a loi nhuan sau thuA thu nhao doanh nohieo Dhanbd cho cd d6ng so hou c6 phi6u phd th;dng c'ja C6ng ty cho s6 luqng blnh quan gia quiBn;da s6c6 phl6rJ ph6 th0n9 dang luu hanh trong ky.

B60 c5o bQ phan

BO phan kinh doanh bao gdm bO phAn theo linh vuc kinh doanh va bO phan theo khu MJc dia ly.

B0 phan theo linh vvc kinh doanh lA mot phan c6 th6 xec dinh rieng biet tham gia vAo qud trinh sanxuSt holc cung c5p sen phem, dich vu c6 nli ro va bi lch kinh te khac vdi c6c bO phan kinh doanhKnac.

BO phan theo khu vvc dia ry la mot phen c6 th6 x6c dinh rjCng biet lham gia v3o qu3 trlnh san xuAthoac cLng cap san phAm. o cn vL fong ph?m vi mat m6i trudng kinh te cu tFe ve c6 ri ro va ,oi lchkinh re khac vdi cac b0 phan kinh doanh trong clc m6i kuong kinh 16 khdc.

C6ng cU tdi chinh

Cong cV tei chlnh - ghi nhan ban dau ve trlnh bdy

Teisan taichlnh

Theo Th6ng tu s6 210/2oO9ffT-BTC ngay 06 thdng 11 ndm 2009, Gi sdn tAi chinh duEc phen lo?imot cach phu hqp cho mqc dich thuyat minh trong c6c bao c6o tai chlnh bao 96m: tai san tai chinhduqc ghl nhan heo gi6 irl hqp ly thong qua bdo c6o kdt qud hoat dong kinh doanh, cdc khoen dA!tu n,m gio den ngay d6o h?n, cec khoan cho vay va phai thu, tai sdn tai chinh $5n sang dd b6n.Viec phan loal c6c El san tei chinh nay phu thuoc vdo ban chet vd mtrc dlch cia lai san tal chinh vedugc quy6t dinh taithdidi6m ghinhan ban dAu.

Tai thdi di6m ghi nhan ban dAu tAi san tAi chlnh duqc xac dinh theo gi6 g6c cong v6l cAc chi phlliCn quan truc tiCp dgn viec mua, ph6t hanh tdi san tdi ahlnh d6.

Tai san tei chlnh c0a Cdng ty bao gdmr tiAn vA a6c khaen tuong duong ti6n, phei thu vO cho vay,cac khoen phei thu khech hang va phai thu kh6c.

4,23

I

Ill

GONG rY c0 PHAN olcH vU 6 r0 HANG XANH235/18 Dien Bien Phi. phudng '15, quan.Binh Th?nh Thanh ph6 Hd Chi Mrnh.

THUYET MINH BAO CAO TAI CHINHCho ky tai chtnh k6t thlc vdo ngay 30 thang 06 nem 2015

4.23 C6ng cq tel chinh (tl6p theo)

No oheikd tdi chtnh

Theo Th6ng tu s6 210/2009/TT-BTC ngay 06 theng 11 nem 2009, nq phaitra Bi chhh duqc ph6nloar mot c6ch phu hqp cho muc dlch thuyet minh trong bao cao Ei chinh bao g6m: nq phei trd taichinh duqc ghi nhAn theo gi6 tri hqp li th6ng qua bao cao ket que hoat dong kinh doa0lr, cac khoennq phdi trd tA: cninr dvoc x6c dinh tceo 9.6 f' phan 06. Vi-6c phAn loai c6c Nhoen ng tAi chlnh pl'Jthuoc viio ban chat va muc dlch cia khoen nq ph,itrd tAj chlnh ve duqc quy4t dinh tai thoi di6mohi nhan ban dau.iaithdidi6m ghi nh4n ban ddu, nq phai tfd teichinh duqc xac dinh theo gia g6c cong vdi cec chiphi li€n quan trqc ti6p den viec phal hanh nq phdi tra tai chlnh d6.

Nq phei ra tei chlnh crla COng ty bao g6m: phaitri ngudi ban, chi phl phaitd, vay vA nq thue Bichinh vd c6c khoen phai tre khac-

Danh oia laisa! ohinhan ban dau

Hlen tei chua c6 yeu cau xec dinh lai 9j6 tri cia cac c6ng cv tei chinh sau ghi nhan ban dau.

B0 tr0 c6c cono cu taichinh

Cdc tai san tai chlnh va nq phai lre Ei chinh duqc bi tri.r va gie tri thuan sE duEc trlnh bAy tr6nbang cen d6i ke toen n6u, vd chin6u, C0n9 ty c6 quyen hqp ph6p thuc hign viec bn tri, cac gia fida duqc ghi nh?n nay va co !, dlnh bu trtr trCn co sd thu5n, hoAc thu duqc cac tai san va thanhtoen na phai tre ddng thol

cec ban c6 li6n quan

Cdc bcn duqc coi lA lien quan n6u mot ben c6 kha ndng ki6m so6t holc cd enh hudng d6ng k6 d6ivoi ben kla trong vigc ra quy6t dinh tai chlnh va ho?t dong. Cec ben cong duqc coi la lien quan neucirng aluoc ki6m sodt hoac ctng chiu sq anh hudng d6ng k6 cda moi bgn thu ba.

C6c cong ly sau day duEc xem 1A cac ben cd lien quan I

4.24

..1

C6ng ty Quan he

T6ng C6ng ty Co kh' Giao thong Ven tai Sai GdnTNHH mot thanh vien (Samco)

CgngJy c6 phan Co khl.0 td CAn Tho- _Hor d6ng QLan t. Bal Kiem so6t va Ban Tolg Gian ddc

C6 d6ng daidien v6n NhA nudc

C6ng ty conThAnh vicn chLl chdi

)

5.1

rHoNG rN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN D6r KE ToAN

Ti6n ve cac khoan tuong ttuong tidn

Tien mat t6n quY-VNDTien gii ngan hang -VND

30/06/2015VND

1 .311 .2A5.1 869.211.812.992

0110112015VND

3.278.787.7107.097.803.318

,10.523.0,18.778 't 0.376.59,1 .028

CONG TY cO PHAN DICH W 6 TO HANG XANH235/18 Dien Bi6n Phi, phudng 15, quan,Binh Th.anh. ThAnh ph6 H6 Chl Minh.

THUYET MINH BAO CAO TAI CHINHCho ky tai chinh k6t thric vdo ngay 30 thdng 06 ndm 2015

Phai thu ngen han c0a kh6ch hang

Phaithu cec ben li6n quan. cdng ty cd phan C0 khi 0 to Cln Tho- Chi nhanh C6ng ty Samco

Phei thu c6c t6 chr?c vA c6 nhan khec- C6ng ty TNHH Tu v5n - Thuqng mai -

Dich v! Nam Trung- Phdi khu kh6ch hdng kh6c C)

30/06/2015VND

621 .223.60369.546.158

551.677.445

46.859.729.549

46.859 729.549

0't /01/20'1 sVND

1 .218.780.05474.480.634

1 .144.299.420

49.919,929.3!t0

5.191.400.00044.728 .529.340

47.480.953.152

(1 Veo ngay 30 th6ng 6 ndm 2015, s6 du phaithu ngin han crla khach?8.730 USD tuong duong 1.7'14.739.400 VND.

Tra trudc ngin h?n cho ngudi ban30/06/2015

VND

51.138.709.394

hang c6 g6c ngoai te la

Tra tluoc cho cac t6 ch&c va c6 nhan khac- Cong ty TNHH NhL/a Phuoc Thenh (')- Trd trudc cho ngudi bdn kh6c

9.218.195.9612.243.049.672

01t01t2015VND

9.566.770.0516.611.583.618

11.421.205.633 16.178.353.669

5.4

(') Day Ia khoen Ong trudc cho C6ng ty TNHH Nhqa Phudc Thanh theo hEp d6n9 thue mat b,ngs6 22|HDTMB/PT-HAX ngay 05 theng 7 nAm 2010.

Phai thu cho vay ngan h?n

Cho vay ti6n - ben li6n quan- COng ty CP CK O t6 Can Tho f)

30/06/2015VND

1.500.000.000

01t0,U2015VND

2.500.000.000

t\

rll1.500.000.000 2.500,000.000

5.5

(') S6 du cac khoan cho vay kh6ng th6 ch5p vdi leisu6t o%/theng d€n 1,6%/thang theo tunghqp d6ng cho vay. Theo Bien ban hap cla Hoi ddng Qudn tri s6 02|2014IBB-HoQT/NKVngay 27 thAng 3 ndm 2014, C6ng ty ding thu l5i tiCn cho vay va kh6ng thu lai vay ken phAnlalcham ka d6ivois6 ti6n 1.500.000.000 vND.

CAc khoan phaithu ngin h?n khec

30/06/2015 01t0112015

Phaithu bCn lien quanC6ng ty c6 phen cd khi O to cAn Tho- LAi cha vay

PhAi thu cec t6 choc ve c5 nh6n kh6cTem fng nhan vienKy qui cho cec ce nhan ve moi gioi ben xePheithu khac

Gie kiVND

1,,t39.847.686

1.139.847.686

4.338-486.679921.229.900

3.370.000.00047.256.779

Dv phdngVND

569.923.843

569.923.843

Gia triVND

1.139"847.686

1.139.847.686

116.663.632

'116.663.632

D!-P phdngVND

5.478.334.365 569.923.843 1.256.511.318

CONG w c0 PHAN DlcH vU O T0 HANG xANr{235/'8 D:gl Bien Phi, phudng 15. qLanBlnl^ Th?nh. Thanh oh6 H6 Cnl M,nh.

THUYET MINH BAO CAO TAI CHINHCho ky tdi chlnh k6t thuc vao ngay 30 th6ng 06 nam 2015

Dp phdng ng phalthu ngrn h?n kh6 ddl

30/06/2015 01n1n015l:i4 ^A^ n 4 tri .A lha

thu h6iVND VND

2.639.847.686 1.229.923.A43

Gia g6c Gie tri c6 lh€thu h6i

VND VND

Phal thu khAc b6n li6n quanNqquA hen tb 1 ndm du6l2 nAmc6hg ty cd phAn cq kht A 6 Cen Tho- LAicho vay

NEque h?n ui 2 ndm du6l 3 ndmCane Iy cd phdn Co hhl O t0 Cin Tho- Cho vay

Phal th! thwong m?icec t6 ch&c ve canhan khec

Nq qu6 h?n tb 1 ndm duti 2 ndm- COng ty CP DT XD PW Sei G)n- Cong ty CP PT KT xey dwg C.A.D- C6ng ty TNHH DAU Iu B0 Ba

N? qu' hen t4n 3 nem- Cong ty CP Minh Theng" Nguyqn ThiDInh Chi6n- vd fhi Thu PhLrqng

56 du dau kJ// nemTrlch lap du phdng trong kY/ namHoan nhap dq phong trong ki'/ nem56 du cu6l kY/ ndm

5.7 Hang tin kho

734.220.706 99.300.373198.600.746 99.300.373105.454.400 52.727.20056.869.050 28.434.52536.277.296 18.138.648

535.6t9.960447.577.960

45.350.00042.692.040

1.139.847.686

1.50A.000.00a

702.988.706167-368.716105.454.40426.869,45035.045.296

535.619.960447.577.960

45.350.00042.692.000

569.923.843

660.400.000

83.684.37383.684.37352.727.20013.434.52517.522.648

3.342.836.392'1.313.608.216 734.220.708 99.300.373

Tinh hinh bi6n dOng dr,p phdng n? phel thu kh6 ddi nhu sau:

6 thang daunem 20'15

VND

634.920.333'1.409.923.843

* (15.616.00E_2.029.22A,176

Nnm 2014

VND

680.431.715

(45.51r.382)634.920.333

oOL

30i 06i 2015 01t01!2015

Nguyen lgu, vat liguCong cu, dvng cuChi phlsin xuat, kinh doanh dd dangHang hda (')cQns

Gi6 g6cVND

35.201.650.72459.531.373

2.313,7A7.A87174.827.545.354

DF phdngVND

1.764.317.071-

225.000.000

ura gocVND

28.671 .489.97 1

1.705.'179.8583.363.171.303

75.038.887.115

Du phdngVND

943.000.000

225.000.000212.402.434.538 1.989.317.07 1

,1oa.778.12A,247 1.168.000.000

(") Vdo ngay 30 th6ng 6 nem 2015, gi5 ki ghi s6 cl)a hang h6a dugc ding th6 chSp dam baocho c6c khodn vay t?i ngan hang ld 82.737.460.225 VND (vao ngay 31 lheng 12 nem2014le 53.420.463.009 VND).

CONG w cO PHAN otcH vu O TO HANG XANH235i 18 Dien B;en Phi. phLrdrg 15. qua, .Binh Th,?nh. Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINHCho ky tai chlnh k6t thric veo ngay 30 thdng 06 ndm 2015

s6 du deu kY/ ndmT6ng dq phdng trong kY/ nlm56 du cu6i k!'/ nim

5.8 Chi pht tra tru6c

5.8.1 chi phi tra t.udc ngln h?n

Chi phl s&a choa.van phdngChiphib6o trl phan mcmchj phl bao hiem

5,8,2 chi phi tra hudc dai hFn

Hang tdn kho (tiiip th€o)

Tlnh hlnh thay d6i dH phong giem gid heng tdn kho trong ky nhu sau ;

6 th6ng ateundm 2015

VND

1,168.000.000821 .317 .071

Nam 2014

VND

1.168.000.000ireb.ooo.ooo1.989.317.071

30/06,2015VND

139.234.89026.666.667

__ .2e,925i0-!q19s.826.557

01t01t2013VND

58.666.667

Chi phls&a ch0,a vdn phdngC6ng cu, dung cUChi phi thue server FPTChiphl kh6c

Tinh hinh tang giam tai san c6 dinh hou hinh

30/06i2015VND

3.529.965.6081 .261 .485 .285

83.980.00026.250.000

0'1t01t2015VND

163.401.874113.620.000

4.901.680.893 277.021.874

Nha cia, Nlay rn6c Phuofg envot ki6f idc thi6l bl van 6i,lruyen dan

VND VND

Thl6t bidung cll Teisdn cd dlnh

qudf lY kh6c

VNO VND

c0ns

VND

Nguyen gie

Veo igAy 01/01/2015

Teng hong kY

Giem do thanh lY

Glin do chiCl khau

Veo ngey 30i06i2015

ciA 0l hao ndn l|y kA

Vao ngdy 01/01/2015

Kheu hao lrong kY

G 6m do thanh tVao ngay 30/06/201 5

ci6 t4 cbn lai

Vdo igAy 01/01/2015

Vdo ngay 30/06/2015

24.856.605.947

19.707.360.694

(19 e46.847.e28)

(639.366.i71)

971648.104 346.234.877

123950.2i2 1.476.061.463

(83.477.618) (36.488.000)

54.477 478.564

28.121.202.474

(20 462.438 349)

(639.366.771)

16 704.493.365 11 638.496 267

5.900.824.545 913.005.500

- (395 624.803)

22.605.317.910 12.155.876.964 23.977J51342 1.012.120.758 1.715.008.340 61.496.875.ri4

14.609.308.579 7.806.192.256

419.013.517 910.294.873

. (395.624.803)

306.234.877 25.192.061.349

95.097.378 3.172.715221

(36.488.000) (2.448.334949)

1.498.677 533

1.737.068.886

(1.932.744 s28)

971.648.104

11.240.567

(83.477.616)

15.028.322.096 8.320.862.326 1.303.001.89r 899.111.053 364.844.255 25.916.441.621

2.095.184.786 3.832.304.011

7.576.995.814 3.835.014.638

29.285 417 .211

112.709.705 1.380.964.085 35.580.{34.293

23 357 .928.414

22.671.750.051

CONG TY cO PHAN DICH VV O TO HANG XANH235i 18 Dien B:er Phi, phJong 15. qual€inh Th.anh Thanh ph6 Hd Chi Mrnh

THUYET MINH BAO CAO TAI CH1NHCho kt tai chinh ket th0c veo ngay 30 th6ng 06 ndm 2015

Tinh hinh tdng giam tdi san c6 dinh hou hinh (ticp theo)

Nguyen gi6 tal san c6 dinh htru hinh de khau khao h6t nhung van con s|} dvng:

Vb ngay 01/012015

\b rEay 3dcd2015

'10816.142804 2ts7.912'573 536.@.338 971.W1U ffi.&.8n 155187s86S6

10.816.142.@4 2492.257.n1 536.&0338 €ff,1]0.A8 2fp.71f877 ',15 003 188 276

5.'10 Tinh hinh ting giam tii san c6 alinh v6 hinh

auy61s& dung dat

VND

Nguyen gi6

Vao ngay 0'l/01/2015

Vao ngay 30/06/2015

Gie q hao ndn lay ka

vao ngay 01/01/2015

Kheu hao trong kiVeo ngay 30/06/2015

Gie 4 cdn leiVdo ngay 01/01/2015

Vao ngaY 30/06/2015

5.11 Xay dpng co ben dd dang

Kiit chuydnchiphi

VND

Phan mCmm6y tinh

VND

c0ns

VND

11.646.416.800 510.099.480 12.156.516.280

11.646.416.800 510.099.480'12,',t56.5',16.280

486.699.48011.700.000

486.699.480

11.700.000

498.399.480 498.399,480

11.646.4'16.800

11.646.416.800

23.400.000 11.669.816.800

11.700.000 11.658.116.800

01101t20't5

VND

T{ng trongnam

VND

30/06/2015

VND

;,jni TCJ

?xCOng trlnh chinh6nh Ha Noi 810.647.660 433.500.186 \717.147.8461 527.000.000

5.12 Diu tu tai chinh dai h?n

5.12,1 Dau tu veo cong ty con

Khoen dAu hr vdo c6ng V c6 phAn co khi O |6 can Tho

Theo GLdv chunq nhan danq ki kinh doanh s6 18oo42O2OO thay ddi len thu 7 ngay 19 th6ng 7 ndm

2013 do bd rri-noach ve gALitu rnann p.d can Tho c6p, v6n gop cua cong Iy vao cong ty co

phen Co khl 0 t6 Cln Tho le 21 872.000 000 VND tuong duong 72,62% vdn didu Le Chi Uet nhu

sau:

30c62015 atum$Ca& Didhs

\AD \ADGeh |?p lY

VI\Dua gcc

\ADDt ferE

\ADG6 t'i hap li

\4\lD

c6no lv c6 ohen cd khl-0io Cdn lo 21.872.000.000 (11.0842s3867) 10.787,746.133 21,872.000,000 (10.929.668,911) 10942.331089

Trong 6 thang dAu nem 2015, hoat d6ng chlnh cia C6ng ty c6 phan Co khl 0 tO Cen Tho la mua

ban phq tirng va dich vV sira ch*a xe.

CONG TY cO PHAN DlcH Vu O TO HANG XANH235i 18 Dien Bien Phi, pnudng 15, quan.Binh Th,enn, Thanh ph6 Ho Cni M;nh.

THUYET MINH BAO CAO TAI CHINHCho k! tAichlnh kCt th[c vao ngey 30 thdng 06 nem 2015

5.12.2 D\r phdng diu tutAi chlnh dai h?n

Tinh hinh bign dong dq ph6ng giem giii khoannhLr sau:

56 du deu kY/ ndmTnch lap d.U phdng trcng ki/ n6ms6 du cu6l ki/ n,m

5.13 Phei tr6 nguai ban ng6n h?n

dau tu v:to COng ty c6 phen

6 thang daunim 2015

VNO

10.929.668.911

I5r. 594!.5-61'1.084.253.867

Co khl O td cAn Tho

Nim 2014

VND

1A.347.328.577582.340.334

'10.92S.668.911

30/092015 01101t20'15

PhAi he c5c t6 choc vd ce nhen khac- Cong tyTNHH [4ercedes-Benz Viet Nam- Phaitr6 ngudi bdn khac

Gia ki S6 c6 kha nanglra ng

VNO VND

122.208.936.587 122.208.936.5879.704,667.247 L704.467.247

Gia ki SO co khe nrnglra n9

VND \/ND

48.525.206.345 48.525.206.345511.216.707 511.216.707

5,14 Ngudi mua tra tiAn trudc

Vao ngay 30 theng 6 ndm 2015, nguoi mua tra ti6n trudc lA khodn khdch harng ong truoc tien muaxe va dich vu sia ch0a xe.

5,15 Thud va c6c khoin phei thu, phai tra Nhe nu6c

o1a1t2o15 s6 phai n6p ..

s6 da hoan s6..te thw 3o/06/20riiltrong ki, $uotrong ki noptrong ki' lVND VND VND VND VND/j.]

a) Phalthu t'

- Thu€ gie trigia teng - (18.741.6771 18.741.677- Th!6 thu nh4p c6 nhan 30.194.249 473.421.542 \184.141.725) 1382.414.215) 123.328.647- ri6n thue dat _ _999.478,0-e.9, _ 3.l-626.101_ - 537.B51.994

599,672.349 505.047.647 {184,141.725) (401.155.892) 679.922.318b) Phaltd" Thue gia tri gia tEng 544.141.154 4.334.531,739 - (4.878.672.893)- Thuethu nhap doanh nghiep 849.737.971 4.A98.483.114 (1.175.496.798) 3.772.724.287. Thu6 khdc 3.000.000 - (3.000.000)

131,913.603,834 l3't.913.603.834 49,036,423.052 49,036.423.052

1.393,879.t25 8.436.014.853 {6.057.169,691t 3.772.7 24.287

5.16 chi phi phaitra ngSn h?n

Chi phi phii ti tO chrlc va ca nhan khec- Chj phl lai vay -- Chi phl van chuyCn- Chl phiddng kt xe- Chi phi bao hdnh - Cong ty bao hiem QBE- Chi phlddo tao- Chi phl khac

30/06/20't5VND

88.652.77A212.655.289353.890.000'166.939.455399.000.000458.777.487

0' 0112015VND

246.984.474448.764.167193.536.547

594.814.5871.679.9 t5.009 1 .444.099.7 71

c6NG TY cO PHAN DtcH Vu O TO HANG XANH235/18 Oien Bien Pni, phudng 15. qJan,Blnn Tl-al.h. ThAnh ph6 H6 Cht l\rlinh.

THUYET MINH BAO CAO TAI CHINHCho ki' lAi chinh k6t thllc vao ngay 30 theng 06 n6m 2015

5.17 C5c khoan phai rra, ph,i nop

5.17.1 CAc khoan phai trd, phli ngp ngin h?n

Phaitre b6n li6n quanCOng ry c6 phan Co kht O t6 Cin Thd- Pheite do chi hA

C6ng ty Samco- Ti6n thue kho pheifi

Phii tra cac t6 chric va cA nhan khicKlnh ph'c6ng doAnBao hi6m xA hoi, y t6 vA th6t nghiCpC6 tLlc phaitraNhan ky q!9 cia C6ng ty Beo viet SeiGdnHang lhua chd xli liPhaitre do thu h0 tiSn beo hi6mPhai tra khac

5,17.2 Nq qu6 hqn chua thanh toen

C6ng ty kh6ng c6 nq ngln h?n qua h?n chua thanh to6n t?i ngay 30 th6ng 6 nam 2015 ve 31 theng12 ne.r. 2014.

5.18 Vay va ng thuC tai chtnh

5,'18.1 Vay ngdn h?n

30/06i2016VND

398.809.156

15.609.156

383.000.040

1.456.936.50149.421.440

479.352.88586.875.200

200.000.00012.640.835

560.081.26668.564.875

01t012015VND

390.809.'t5€

15.809.156

383.0A0.400

756.5,10.1592.091.880

101.763.7 5286.875.200

200.000.00012.640.835

27 4.571.69178.566.801

'1,855.745,657

Vay ngin hen ngan hang: (a)- NgAn hang TNHH MTV HSBC Niet Nan)- Ngen hang TMCP Kt thuong Viet Nan -

Chi nhenh Thanh DaVay ngin han crla t6 ch&c khdc (b)Vay ngan hen crla ca nhen (c)

30/06/2015VND

75.324.360.58565.e91.870.916

9.432,489.6690.000.000.0005.500.000.000

01t01t2015VND

47 .113 .611 .07040.542.233.757

6.571 .377 .31 36.000.000.0005.500.000.000

,4

,;/1:l

'riti:).86.824.360,585 58.613.6'11.070

(a) Khoan vay ngdn h?n tai c6c ngAn heng dB kinh doanh xe 6 t6 vol l6i suet theo tilng thqidi6mvay. C6c khoen vay nay duEc ddm blo bdng viec th6 chSp c6c chung tu hang h6a 13 xe 6 t0.

(b) Khoan vay kh6ng the chap t?l Cong ty c6 phen San ru6r Thuong m?i vd Dich v! 0 t6 pT[,ltheo cac hqp d6nq vay vOi d, s,lbt 6,5%/ndm.

(c) Khoan vay c6 nhan kh6ng thC ch6p theo cAc hqp ddng vay v6i lei suSt 8,5%/nem.

5.18.2 Sii duvay qua h?n chua thanh to5n

C6n9 ty khong cO s6 du vay ngin h?n qua han chua thanh toan tai ngdy 30 th6ng 6 ndm 2015 vd31 thdno 12 n;m 2014.

cONG TY c0 PHAN olcH vU 0 T0 HANG XANH235i 18 Di6n Bien Phi. phuong 15, quAn.Blnh Th,anh, Thlnh pho HO Chl Minh.

THUYET MINH BAO CAO TAI CHINHCho ki' tei chinh k6t thric vdo ngey 30 ihang 06 ndm 2015

5.19 V6n chi sd hou ("CSH")

Von dau tu Thang ducia CSH v6n co ph6n

VND VND

Quy dau tu Quy dv phbngphal tri6n taichlnh

VND VND

Lgi nhuAn chuaphan ph6i

VNO

c0ng

VND

111.161.690.000 635.620.600 1.092.211.052 3.217.010.190 (28.666.439.683) 87.440.092.159

17.461.200.819 17.461.200.819

56 dlr01l012014L6ikong nam 2014

56 dt! 31112Q014

Phan loai hi (')s6du01/012018Lei lroig kY

s6 du 30/06/2015

r11.161.690.000 635.620.600't.092.211.052 3.217.010.lW {1 1 .205.238.864) 1 04.90 t .292.978

(11.205.238.864) 104.901.292.978

14.294j82.260 1 4.294.182260

3.217.010.190 (3.217.010.190)

111.161.690.000 635.620.604 4.309.22t.242

111 161.690.000 635.620 600 4.309 221.242 3.088.943.396 119,195.475.238

{') Phan loai lai s6 du dau ky theo Thong tu s6 2oo/2o14nT-BTc vA hu6ng d5n Ch6 dO k6 toanDoanh nghiep thay the Q!y6t dinh s6 15/2006/QD-BTC ngAy 20 thAng 3 nem 2006 cia B0 Tdichlnh va Th6ng tu s6 24412009fif-BTC ngay 31 theng 12 nam 2009 cia B0 Tai chlnh. Thong tunay c6 hieu lvc ep dUng cho nem Hichinh bat dAu vao ho+c sau ngay 01 th6ng 01 ndm 2015,

Tl-eo Gi6y chlrrg nhen deng ky doanh n9hi6p s6 0302000'126, ddng ky ian deu ngdy'17 theng 5nam 2000 ve dang (t thay d6i rAn thi 18 ngay 13 tlAng 11 nam 2014 do St Ke hoach va Oau tuThanh ph6 Hd chiM;nh cip, vdn dieu h citc6ng ry re i11.161.690.000 vND. chi 0el nhu sau:

c6 dons

T6ng Cong ty Co khlGiao th6ng Van €i Sai Gdn -TNHH m0t thanh vien

ung uo r |en uungcdng ty TNHH Nhwa Phudc ThanhV0 Thl H?nhc6 dong kh6c

c6 phi6u

1,11.161.690.000 100,00 111.r61.690.000 100,00 ...,,

30/06/201s 01r01t2015cia q v6n g6p

VND

36.277.244.04019.789.540.00011.915.380.0007.554.570.000

35.624.960.000

Gi:i trl v6n g6pVND

36.277.240.40419.789 540.0001l.915.380.000

7.554.570.00035.624.960.000

riqo/"

ri tlo/o

17,8010,72

32,05

17,8010,72

8,8032,05

s6lugng c0 phi-Au deng kY phat henhSd luqng c6_phi6u d5 bin ra c6ng chfng- C0 phieu ph6 thAng- CA phieu uu deis6 lugng c6_phi6u duEc mua hi- C6 phi6u phA th5ng- Co phieu vu dais6 luqng c6_phieu. dang luu hanh- C6_phieu ph6 th6ng- CO phieu uu d6i

Menh gie cd phleu dang luu hanhi 10.000 VND/c6 phi6u

30/06/2015VND

11.116.1691 1. 1 16.16911.116.169

11.'1 16.16911.116,169

11.116.16911.116.169

0i)l

0'10112015 .l{iVND

11.116.16911.116.16911.116.169

I I 116 16911.116.169

t 1.116.16911.116.169

c6NG TY cO PHAN DlcH vu O TO HANG XANH235/18 oign B.en Phi, phJdng 15. quan€lnh Th.anh, Thanh ph6 H6 chi Minh.

THUYET MINH BAO CAO TAI CHINHCho ky tai chinh ket th0c vao ngay 30 theng 06 ndm 2015

5,20 Ciic khoan mgc ngoAi Bang Cen d6i k0 to6n

s6ruqng

Tai sai thug ngoai: TBng si5 ti3n thue dAt phaitrii uoc tinh trong tuong lai theo hqp d6ngthuc hoat dong tai sin kh6ng hiy ngang theocac thoi h?n (')- DLrdil nem;- Tftn 1 nem den 5 nem:- TGn 5 nem;HAng h6a nh?n ban hO, nhan ky g&i:

" xe hieu C 30A 2- Xe hieu GLK 300 1

- Xe hieu E 30O 1

Cac khoan thanh to6n tidn thue ho?t dOng bao gdm:

VND 36 VNDru9ng

30/06/20{ 5 01to1t2015

7.908.730.0321.416.158.0645.153.268.6181.339.303.3504.670.000.0002.240.000,0001.070.000.0001.360.000.000

1,62A.172.70452.521.740

210.A86.8401.365.564.200

0)

c)

6.1

Doanh thu biin hdng va cung c6p dich vqDoanh thu kinh doanh xeDoanh thu dich vv sfta choa va b6n phu tlngDoanh thu hoat d0ng khAc

6,2 cia viin hang ban

Gia v6n kinh doanh xeGla v6n dlch vu slra chila va ban phv tingGi6 vdn hoat dOng kh6cDu phdng4HoAn nhap) gidm gi6 hdng t6n kho

5.3 Doanh thu ho?t ilong tai chlnh

- T6ng s6 tidn thue 2.090 m'z dat tei s6 235/18 oien Bjen Phrl, phudng 15, quan Blnh Th?nh,Thanh ph6 Hd Chi Minh vd' gid thud lA 2.094 VND/m'^hang. Hqp dong thuc duqc k, voi thoihan tu ngdy 17 th6ng 5 nem 2000 den ngdy 01 thdng 01 nam 2046; va

, T6ng ti6n lhug teid6 Ldng H?. qJan D6n9 Da TlAlh- ph6 Ha No v6i gi6 thud a 113.636.364/t-d.q. Hop d6ng thue droc ki vdi tndi h?n 05 rem kd tu ngay '5 theng 02 naT 2015.

THONG nN B0 suNG cHo cAc KHoAN MUc TRINH BAy rRoNG BAo cAo K€T ouA HoATOONG KINH DOANH

Doanh thuQUY 2

nem 2015VND

378.721.178.66636.379.'t51.081

1.342.268.217

Qui 2n m 2014

VND

274.043.261 .11026.446.945.809

52.7s3.291

lYAr;

0i,,r.l

4't6-442,597 -964 296.542.940.210

QUY 2nem 2015

VND

365.334.301.14234.970.039.407

1.405.707.108821.317.071

QUY 2ndm 2014

VND

264 .928.7 32.91624 .1 11 .846 .442

20.321.608770.306.633

402,531,354.728 289.831.207.599

Qui 2n{m 2015

VND

16 417.442

Qui 2nim 2014

\4\lD

5.780.934LAltAn grlilhong ki han

coNG TY c0 PHAN DlcH vU 0 r0 HANG XANH235i18 Oien Bien Phrl, phudng 15, quan.Blnh Th,?nh, Thanh ph6 HO Chl Minh.

THUYET MINH BAO CAO TAI CHINHcho kV tdi chlnh k6t th0c vao ngay 30 th6ng 06 ndm 2015

Chiphinhan vicn ben hAngChi phi khau hao tai san co dinhChi phlthueChi phi khec

6.6 Chi phi quan li doanh nghiCp

Chi phi nhan vien quan lY .chi phlkhau hao taisan cO dinhChi phl du phdngChiphikhac

Lai cho vayLei chAm treL6i chenh lgch ty gie chLra thUc hignDoanh thu hoat d0ng tal chlnh kh6c

Chi phi hoct dQng tai chinh

ChiphllalvayLai mua hdng tra chamDLI phdng giam 916 dau tLr c6ng ty con

chiphi b5n hdng

Thu nhap kh6c

29.523.7501.258.473

61.000.000

46.799,265 't24,456.284

6,4Qui 2

n;m 20'15VND

30'1.934.7564.872.354

154.584.956

QUY 2n{m 20'14

VND

1.051.648.407137.214.932548.020.846

461.392.066 1.736.880.185

QUY 2nem 2015

VND

2.919.455.898400.868.291

2.686 .47 4 .3691.848.806.759

Qui 2nim 2014

VND

'1.646.205.373

456.778.9231.379.638.3341.504.900.971

7.855.605.317 4.987.523,601

QUY 2nim 2015

VND

'1.785.853.787

389.775.97 41.394.307.8431 .7 18.446.209

Qut 2nem 2014

VND

1.045.575.174327.532.407

1131.4A7.4715.287.983.813 2.504.595.048

ll/.:

Thu nhap thanh lY tai san 66 dinhThu nhap tu thudng dat chi tieu doanh soTiCn tdj trq ti/ Mercedes Benz Viet NamThu nhap kh6c

chi phi khac

QUY 2ndm 20't5

VND

692.600.507'11.876.623.803

1.015.'165.737335.411.488

OUY 2n'm 2014

VND

5.64'1.611.904776.446.22544A.742.801

13.S'19.801.535 6.866.760.930

QUY 2ndm 2015

VND

AUY 2nAm 20'14

VND

265.275.458

6.8

Chiphithanh It Uisan c6 dinh

CONG TY cO PHAN DICH VIJ O T6 HANG XANH235/18 Dien B.en Phi, phudng 15 qua1.Blnh Th,anh Thann ph6 H6 Chl Minh

THUYET MINH BAO CAO TAI CHINHCho kV Bichlnh k6i thuc vao ngay 30 thang 06 nam 2015

TiAn phat, truy thu thu6Chiphlkh6c

6.9 Chi phi thuii thu nhip doanh nghiCp ("TNDN") hien hanh

Lqi nhuan tudc thu6 theo k6 toanOi6u chinh c6c khoan tdng/(giam) lqinhuanLEi nhuan chiu thue trong k!'L6 ndm trudc dLrqc chuyon sangLqi nhuan tinh thuC trong ki'Thu6 su5t thu6 TNDNChi phi thue TNDN hi9n hanh

6.10 Laico ban tren cd Phi6u

574.900123.449.41173.153.334

574.900 461.478,203

Qui 2nim 20'15

VND

14.272.277.940236.803.328

QUY 2nem 2014

VND

4 .012.472.7 88190.255.444

14.509,081.268 4.202.728.232

-, (4.202:7_28 23:2L

220/014.509.081.268

220/0

3.191.997.878

Cdno tv kh6rq tlnh c-i tidu 16' co b6n tren c6 phi6u ten 060 c6o k6toua ho?t dong hinh doanh vi

i.-#oiu i,"r'i"t ir'ra" "r'c ',.6

toa" viel':ani s6 30 'Lei ten c6 phi6L trudng hop c6ng ty pl^;'

iap ca tiao cao rai cninh r,eng vd Bdo ceo ta: chlnn hqp nr6t thi chi phii trinh b)y thong tin vc a

tien c6 phi6u tren 86o cao tAi chlnh hqp nhat

6.11 chi Dhi san xu6t, kinh doanh theo y6u tii

Gi6 v6n b6n hang h6aChiphinguyCn vat lieuChi phi nhan c6ngChiphi khau hao taisen cO dinhChi phi dich vV mua ngoalChi phi khac

417 .239 .851 .17 4 297.038.824.018

7. CAC THONG TIN KHAC

7,1 Thu nhap cia ciac thanh vicn Hgl ddng Quan tri, Ban Ki6m so6t va Ban T6ng Giam d6c

6 th6ng daun6m 2014

VND

845.075.000

QUY 2nem 2015

VND

365.334.301.14226.654.206.957

9.950.679.376'1.515.590.9476.498.114.9227.286.957.830

Out 2nAm 2014

VND

264.928.732.91619.081.294.8765.221.642.5631.658.540.2232.799 .024 .7 093.349.588.73'1 \

6 th6ng daunem 2015

VND

Thu nhap

NghiCp vq vd si5 du voi cec bon c6 li6n quan

C6ng ty c6 phet sinh nghiep vu chi y5u vdicec bCn c6 lien quan nhu sau:

'1.110.112,308

6 thang daunam 2015

VND

6 th6ng deunem 2014

VND

7.2

CONG w cO PHAN DICH vu O TO HANG XANH235/18 D.6n Bi€n Phi pnudng 15, qLanBinh Th.?n|". Thanh ph6 Hd Chl Minh.

THUYET MINH BAO CAO TAI CHINHCho ki eichlnh kdt thuc vao ngay 30 thdng 06 nam 2015

chi nhanh Tdng COng ty Co khlGlao th6ngVan taiSaiGdn -TNHH motthdnh vien- Dcanh thu b5n heng vd s0a chtra xe

cong ty c6 phAn Co khiO t6 Can Tho- Doanh thu ben hang vd s0a ch6"a xe- chi phithue mat bang

C6n9ly TNHH mot thanh vi6n Cd khl O t6Can Tho- Cho vay tiCn- Thu ng cho vay- Doanh thu lei cho vay- Thu nhap tir tiCn luu trir h6 sq

S6 du phaith!/ (phei tra) vdi c6c ben c6 lien quan nhL, sau:

chi nhenh Tdng COng ty Cq khl Giao thdngVan tdl SaiGdn -TNHH mot thanh vien- PhaithulhL/ong m?i

C6ng ty co phdn Co khiO t6 Can Tho- Phaithu ihuong mai- Phaithu ti6n cho vay" Phaithu lai cho vay- Phditfd kh6c

4.148.699.497

2.516.590.758(3o0.00o.ooo)

4.346.412.074

1.3E1.174.450(218.181.819)

6.700.000.0008.750.000,000

24.909.78336.112.465

01t01t2015VND

30/06/2015VND

551.677.445

69.546.1581.500.000.0001.139.847.686

(15.809.156)

1 .144.299.424

74.480.6342.500.000.0001.139.847.686

(15.809.156)

c6ng cU tai chinh

Mpc ti6u quen ry nii ro Gl chinh

Nghiep vu qudn l!, rUi ro ld nghiep vu khong th6 thi6u cho ben bO hoat dong kinh doanh cda COngty. cong ty 6a xay dvng he th6ng ki6m solt nhem dam beo s|,| can brng A moc d0 hqp ly 9i0a chiphlkhi fLiri roph6tsinhvachi phl.quanlynl ro. Ban T6ng Gr6m 66c I en tlc theo ddi quytrinhqlanly riiro nham dam beo su c6n bang hqp ly gii?a nii ro va kiCm sodt nii ro.

Ceo nli ro tdi chinh cia C0n9 ty bao g6m i rii ro thl trudng, rii ro tln dqng ve rii ro thanh khoan.

Ban T6ng Gi6m d6c xem x6t vd th6ng nhSt ap dung c6c chlnh sach quen ly c6c flli ro noi ten nhuisau:

i. Rli ro thitru+ng

Rii ro thi trudng la rii ro ma gia ri hqp li'cia cdc ludng ii6n trong tuong lar cia cec c6ng cu iaichlnh se bign dong iheo nh0ng thay d6i cia 916 thi trudng. Rii ro lhr trlrdng cO bon lo?i ali ro I riiro lai suet, rii ro ngoaite, riri ro gia heng hoa va fii ro vA gi3 kh6c. C6ng ty chi! ali ro vC ngo?i telai suat va gia hang h6a.

Rii rc ngoAi rc

Rari ro ngoaitC la rii fo me gia tfitlqp llt cia cac ludng tiAn trong tuong lai cLia oac c6ng-cu tAi chinhsd bien d0n9 theo nhr:rng thay d6i cia ti gia h6i doei. COng ty chlu rii ro do sp thay d6i c|]a ti gi6h0i doai liCn quan trqc ti6p dCn hoat d0ng kinh doanh cua Cong ty.

T?i ngdy 30 thSng 6 n5m 2015, C6ng ty c6 c6c khodn tei sdn tdl chlnh chiu anh hudng cia r0i ro iioie h6ido5i nhLr sau:

r i::

CONG rY c0 PHAN DlcH vV 0 TO HANG XANH235/18 Dien Biel Phi. pn!-rdng 15, quan€inh Th?nh Thenh ph6 H6 Chl Minh

iluver MtnH eAobAo rAl cHiNHCho kV tai chinh k6t thlc vdo ngay 30 th6ng 06 ndm 2015

Phaithu khAch hang

i. RAi rc Mi suet

USD78.730,00

Riri ro lai suAi la nli ro ma 9i6 hi hop Iy hoAc cec luong trdn trong tuong lal cia mot colg-cv t?i

"r.-;.n .C Oie" a&g if*" nn'l'T g ttray d6i ida Ai suAt tn. truOng RUr ro rhi tru dng do tnay d6i lai suat

cia Cong Iy chi y6J lren quan d6n cec khodn vay cla COng ty

c6no iv qual lv rLii ro l5i suSt o;ng c6ch phan tlch tinh h:nh c?nh rann tr6n tni k.Idng d6 c6 dLrqc

Ei"Jai.i r"i "iro

ru" otch crla Coing tv vi v5n nlm trong gi6i han quan ly rrli fo cia mlnh

Rii rc ve gi6 heng hda

Conq tv c6 rii ro ve sq bi6n dong crla gi6 heng h6a COng ty quan ly rii ro v6 gia hang h6a. bilgJa"iili"o ooi"n!t

"le'cdc th6ng itn vir tinh hlnh- cd tien quun crta thi trudng nham quan ly thdi diem

mua hang val mLrc tdn \ho m6l cach hop li

ii. Rii to tin dqng

Rii ro tin dung la rii ro md mot ben tham gia trong TOt c6ng cv.tii chlnh}lo4c hop d6ng giao dich

^r.ono inui r'i"en orq" ngh"avJ c-a m'nh;dn d6n t61 th6tv6tai chlnn congt/cori: rolindurg

ii,i,r'"'n,]"t iil-i" r;-n oJann cia ntnn (chi veu d6; vdi tai kho6n phdi thu kh6ch hang) ve ti hoat

ai"si"i"i;r.'h "i";i^f', oaogon trdn 9i.1i ngin rdng cho vay va cac c6'g cu tdi chinh kh6c'

cdno tV tnuonq xuvcn theo d6; cJc knodn pndi thL chua tnu tlJoc. Doi Voi c6c khdch hang |d1' \G;il ii ;;; "; ;:';;y 9L. ttong c"6t t.rong tln dung crla trng "hech.

ha'g tai ngev lap b6o cdo ; ..cani t'; tim cacn o-rv tii i..r ki6m sodr chit chE cac kh;dn phdi tiu tdn dong v3 b6 tri rhan sLr kGm

' li;tii'i ir"g oe gi#' tni6L rdi ro tin dvns rren co sd nav va vrec c6" r""a" pnei 'hf"ff!!,ffl: iii,.li io"g iv""o ridn q.,un d6n nh eu lh6ch hang khec nhal rii ro tln durg khong tap

vlo r0t khacl hang nh6t dinh.

TiAn gIi ngan heng

Cdnq rv chL v6u dJv ri s6 d- t:6n gii t?i cec ngan hang duoc nhiAu ngLtdi b:6t dtn teiVet Nam

iii i" i:^ ivtis iJ!6 o.' riSn gtrta"icai ngan aing auqc qudn ri boi bo phal rgal qLi cia cors

iul',"o'"nitin ia"r.t "lu

c6ng ti cong ty n;an th6i muc dO €p tiung rrlr ro tin dqng d6i voi khoan

ti6n gi'i ngan hang la thap

Cac khoan cho vaY

C6ng ty cho c6ng ty con vay tAn Cec don vi nay Cong ty ki6m so6t va quan ly ncn rii ro tln dung

d6ivdicac khoan cho vay la thap.

Ban T6nq Gian d6c cong ry de.rh I d rirg.Iit cd cac.tai san tai.chlnh 9."^".PT. T,l^":Jl:J'g b

sry giin'rgoai uu cac k^oin cho vay. cec khoan phe' thu d Pqc trinh bay ta lhJye! n

iii. Rii ro thanh khoen

R|]irothanhkhoan|ariiromec6ngtyscgapkh6khanhh]thuchiencec.nghiaVqt.jichlnhd0ini6u vdn. nli ro tn"nn xhodn c0a Cong iy ch-ir yeu phit sinh tu vjec ciic tli san tai chinh va nq phei

tra tai chinh c6 thdi diem dao h?n lech nhau

CONG TY cO PHAN DICH VU O T6 HANG XANH235118Dien Bien Phi, phudng 15, quan.Blnh Th,anh, Thanh ph6 H6 Chl Minh.

THUYET MINH BAO CAO TAI CHINHCho ky taichlnh k6tth[c vao ngay 30 th6ng 06 nim 2015

COrg ty giam tnieu rdi ro thanh khodn oeng c6ch ouy trl mot luqng en m?t ve c6c khodn tJongdugng ti6n va c6c khodn vay ngAn hang d mic ma Ban T6ng Gdm d6c cno rrng drl de dap dngcho cac ho?t d6ng cia c6rg ty va g em tligu nii ro do nh?ng bi6n dong cia lu6ng ten.

Anh hudng cda vigc Ap dung ch6 d9 k6 toin moiv, thay d6i chinh sach k6 toan

Viec 6p dung ch6 d0 k6 to6n mdi va thay d6i chlnh s6ch k6 todn khong anh hudng trong y6u d6n s6liCu so sanh trong Beo c6o tei chinh.

56 du dau ki'860 cao tai chinh cua C6ng ty cho ky tai chinh ket thtc vdo ngay 30 iheng 6 n6m2015 de dugc trlnh bey l?i theo Th6ng tu s6 200120141I'f -BIC ngAy 22 thSng 12 n6m 2014 cia B0Tai chinh ve hJ6,1g dan Che d0 ke toa. Doanl. ngh;ep.

BANG cAN 06I KE ToAN

Dau iu ngen h?n

Phaithu vA cho vay ngAn han

Thu6 vd cdc khoan phai thu Nha nudcPhaithu Cai hen kh6c

Taisen daih?n khac

Thu6 vd cic khoan phai nop Nhe nudcouY dAu tu phSt tri6n

Qut dV phdng teichlnh

s6 tiCu de trinh olau chinh s6 tiCu trinhbAy ting/ (giAm) bay hiVND VND VNDMA

s0

135

153

216

313

418

2.500.000.000

671.738.28A

8.OO0.OO;

1.465.945.057

1.092.211.0s23.217.010.190

(2.500.000.000)

2.500.000.000(72.065.932)

8.000.000(8.000.000)

(72.065.932)

3.217.0'10.190

(3.217.010.190)

2.500.000.000

599.672.348

8.000.000

BAO CAO KET OUA HOAT DONG KINH DOANHnha (6.781.818.181)

(6.181.818.181)

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