CONG TY Co PHAN ICD TAN CANG LONG BiNHstatic2.vietstock.vn/data/OTC/2017/BCTC/VN/QUY 2/ICDLongBinh... · 2. Bang can dOi ke toan gi&a nien d(i tai ngky 30 thing 6 nam 2017 2 - 5 3

BAO CAO TAI CHiNH GIU'A NIEN £10 QUY II CUA NAM TAI CHINH KET THUC

NGAY 31 THANG 12 NAM 2017

CONG TY Co PHAN ICD TAN CANG LONG BiNH

CONG TY CO PHAN ICD TAN CANG — LONG BiNH

MUC LUC

Trang

1. Muc luc 1

2. Bang can dOi ke toan gi&a nien d(i tai ngky 30 thing 6 nam 2017 2 - 5

3. Bao cao ket qua hoot di:mg kinh doanh gitia nien do quy II ctia nam tai chinh ket thlic ngAy 31 thing 12 nam 2017 6 - 7

4. Bao cao Itru chuyen tien to gifra nien do quy H cua nam tai chinh ket thtic ngiy 31 thing 12 [tam 2017 8 - 9

5. Ban thuyet minh Bao cao tai chinh gicra nien do quy II cfia nam tai chinh ket thtic ngay 31 thing 12 nam 2017 10 - 37

**************************

CONG TY CO PHAN ICD TAN CANG - LONG BINH Dia chi: G243, KP7, phtrerng Long Binh, thanh phiS Bien Hba, tinh Diing Nai

BAO CAO TAI CHINH GIUA NIEN DO

Quy II caa nam tai chinh ket thfic ngay 31 thing 12 nam 2017

BANG CAN DOI KE TOAN GIU'A NIEN DO Tai ngay 30 thing 06 nam 2017

Dan vi tinh: VND

Ma Thuyet TAI SAN SO minh So cuOi kj, SO diu nam

A - TAI SAN NGAN HAN 100 153,037,291,952 145,034,586,213

I. Tien va cac khoin twcmg throng tien 110 V.1 59,757,818,729 24,363,874,533 1. Tien 111 39,757,818,729 24,363,874,533 2. Cac khoan tuang ducmg tien 112 20,000,000,000

II. Diu to tai chinh ngin h9n 120 1. Chting khoan kinh doanh 121 2. Du phong giam gia chirng khoin kinh doanh 122 3. Dau to nam giti den ngay dao han 123

HI. Cic khoin phai thu ngin h9n 130 89,280,259,889 110,959,144,964 1. Phai thu ngin han dm khich hang 131 V.3 80,459,394,649 108,017,210,215 2. Tra truck cho ngtroi ban ngin han 132 V.4 5,673,653,282 1,144,851,010 3. Phai thu not k'') ngan han 133 - 4. Phai thu theo hen do ke hoach hcrp dein xay dung 134 5. Phai thu ve cho vay ngin hp 135 6. Phai thu ngan han khac 136 V.5 3,201,541,958 1,851,413,739 7. Du phong phai thu ngin han MI6 doi 137 V.6 (54,330,000) (54,330,000) 8. Tai sin thieu chi xii1j, 139

IV. Hang ton kho 140 323,250,000 1. Hang ten kho 141 V.7 323,250,000 2. Du phong giam gia hang ton kho 149

V. Tai sin ngin Nut khac 150 3,999,213,334 9,388,316,716 1. Chi phi tra tnrac ngan han 151 V.8a 1,079,903,352 1,053,970,076 2. Thue gia tri gia tang ducic khau trir 152 2,919,309,982 8,334,346,640 3. Thue va cac khoan khac phai thu Nha nuac 153 4. Giao dich mua bin lai trai phieu Chinh phi' 154 5 Tai sin ngan han khac 155

Bao ccio nay phth citmc doc cling von Ban thuyet minh Bao ccio iii chlnh Vera Men do 2

CONG TY Co' PHAN ICD TAN CANG - LONG BiNH Dia chi: G243, KP7, pluramg Long Binh, thanh ph6 Bien Haa, tinh Dting Nai BAO CAO TAI CHINH GIU'A NIEN DO Qu5( II oh nam tai chinh k'st thfic ngay 31 thing 12 nam 2017

Bing can dOi ke Wan gifra nien d6 (tiep theo)

TAI SAN Ma so

Thuyet minh SO cuSi ky SO dau nam

B - TAI SAN DAI HAN 200 879,891,762,359 855,996,752,724

I. Cic khoin phai thu dai han 210 1. Phil thu dai han ctia khach hang 211 2. Tra truck cho nguai ban dai han 212 3. V6n kinh doanh a don vi truc thuSc 213 4. Phil thu not b6 dai han 214 5. Phil thu vs cho vay dai han 215 6. Phi thu dai han khac 216 7. Dy phong phai thu dai han kilo del 219

H. Tai sin c6 dinh 220 577,127,800,630 564,957,351,185 1. Tai sin c6 dinh htiu hinh 221 V.9 577,063,911,735 564,856,795,624

Nguyen gici 222 768,229,354,901 736,236,725,691 Gia tri hao mon lay ka 223 (191,165,443,166) (171,379,930,067)

2. Iii sin c6 dinh thus tai chinh 224 Nguyen gici 225 Gia tri hao man lay ka 226

3. Tai sin c6 dinh vo hinh 227 V.10 63,888,895 100,555,561 Nguyen gia 228 434,504,400 434,504,400 GO tri hao mon lay ka 229 (370,615,505) (333,948,839)

III. BAt dOng sin dAu to 230 Nguyen gia 231 Gia tri hao mon lay Ice 232

IV. Tai sin do' dang dal hart 240 566,000,000 9,540,237,379 1. Chi phi san xuat, kinh doanh da dang dai han 241 2. Chi phi xay dung co ban da dang 242 V.11 566,000,000 9,540,237,379

V. DAu tir tai chinh dai han 250 32,838,210,000 32,838,210,000 1. Dau to vao ding ty con 251 V.2 20,400,000,000 20,400,000,000 2. Dau to vao tong ty lien doanh, lien ket 252 V.2 7,200,000,000 7,200,000,000 3. DAu to gop von vao don vi khac 253 V.2 5,238,210,000 5,238,210,000 4. Du phong dau to tai chinh dai han 254 5. DAL] to !lam giir den ngay dao han 255

VI. Tai sin dai han khic 260 269,359,751,729 248,660,954,160 1. Chi phi tra truck dai han 261 V.8b 269,359,751,729 248,660,954,160 2. Tai sin thus thu nhap hoin Iai 262 3. Thiet bi, vat ttr, phi tong thay the dai han 263 4. TM sin dai han khac 268

TONG CQNG TAI SAN 270 1,032,929,054,311 1,001,031,338,937

BO° cho nay phai duvc dQc ding vai Ban thuyii minh BGo can 101 chinh git a nien d5 3

CONG TY CO PHAN ICD TAN CANG - LONG BiNH Dia chi: G243, KP7, phtrimg Long Binh, thanh ph9 Bien Him, tinh DOng Nai

BAO CAO TA1CHINH GIcA NIEN DO Quj, H cua nam tai chinh ket thuc ngay 31 thang 12 nam 2017

Bang can dOi ke toin Oita nien dp (tiep theo)

NGUON VON Ma

A so Thuyet

minh SO cal 14 SO diu nam

C- NQ PHAI TFLk 300 764,032,826,782 728,678,729,064

I. Nq ngin Ilan 310 271,269,919,999 234,479,963,190 1. Phai tra ngirei ban ngAn han 311 V.12 135,180,652,774 102,162,200,084 2. Ngtroi mua tra tien truac ngin han 312 V.13 2,231,695 652,723,605 3. Thue va cac khoan phai nOp Nha nu& 313 V.14 4,851,735,232 4,123,719,868 4. Phai tra ngtrai lao Ong 314 8,516,458,498 8,965,084,842 5. Chi phi phai tra ngin han 315 V.15 1,993,279,360 6,593,939,534 6. Phai tra not bO ngin han 316 7. Phai tra theo tien dO ke hoach hqp dOng xay dung 317 8. Doanh thu chua thuc hien ngAn han 318 V.16a 5,834,882,337 11,404,927,788 9. Phai tra ngAn han khac 319 V.17a 43,394,076,573 28,684,141,145 10. Vay va nq thue tai chinh ngan han 320 V.18a 68,875,603,548 71,814,043,755 11. Du phong phai tra ngan han 321 - 12. QuY khen thuang, ph& lai 322 V.19 2,620,999,982 79,182,569 13. QuY binh on gia 323 14. Giao dich mua ban lai trai phieu Chinh phai 324

II. Nq dai han 330 492,762,906,783 494,198,765,874 1. Phai tra nguOi ban dai han 331 2. Ngueyi mua tra tien tilt& dai han 332 3. Chi phi phai tra dai han 333 4. Phil tra not bo ve von kinh doanh 334 5. Phai tra not bo dai han 335 6. Doanh thu chua thgc hien dai han 336 V.16b 135,700,295,558 132,962,235,650 7. Phai tra dai han khac 337 V.17b 156,666,449,650 156,660,258,250 8. Vay va nq thue tai chinh dai han 338 V.18b 200,396,161,575 204,576,271,974 9. Trai phieu chuyen doi 339 10. CO phieu uu dai 340 11. Thue thu nhap hoan lai phai tra 341 12. Du phong phai tra dai han 342 13. Quy phat tri4n khoa hoc va tong nghe 343

Bac) cao nay phai duvc dpc cimg yen Ban thuyal minh Ban can tai chinh giao Men de) 4

CONG TY CO PHAN ICD TAN CANG - LONG BINH Dia chi: G243, KP7, phtromg Long Binh, thanh phi Bien Ma, tinh Wing Nai

BAO CAO TAI CHINH GIUA NIEN DO Quy II dm nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Bing can di ke toin giika nien da (tiep theo)

D -

NGUON VON A

NGUON VON CHU SO HUU

Ma so

400

Thuyet minh SO cuoi 14 SO dau nam

268,896,227,529 272,352,609,873

1. VOn chfi so. hem 410 V.20 268,896,227,529 272,352,609,873 1. Vtin gop caa chti sa hint 411 187,000,000,000 187,000,000,000

Co phiju phi thong co quye'n bieu quye:t 411a 187,000,000,000 187,000,000,000 - Co phi& fru da`i 41 I b

2. Thang du vein co phan 412 3. Quyen ch9n chuyen cl6i trai phieu 413

4. V6n khac cila chit so' hiru 414 5. Co phieu guy 415

6. Chenh Lech danh gia Iai tai san 416 7. Chenh Lech tY gia h6i doai 417

8. Qu9 dau tu phat tri6n 418 42,828,194,667 35,323,884,667 9. Quy ho trg sap xep doanh nghiep 419

10. Quy khac thu9c von chii sat hiru 420 11. Lui nhuan sau thug chtra phan ph6i 421 39,068,032,862 50,028,725,206

LNST chwa plan phoi lily ki den cuai ky truerc 42Ia 5,907,825,206 LNST cilia: phcin ph al kY nay 421 b 33,160,207,656 50,028,725,206

12. Ngutm von dau tu xay dung ca ban 422

II. NguOn kinh phi vi quSP khac 430

1. Ngu6n kinh phi 431 2. Ngutin kinh phi da hinh thanh tai san c'6 dinh 432

TONG CQNG NGUON VON 440 1,032,929,054,311 1,001,031,338,937

Ngtroi 10p bieu

Lap, ngay 20 thang 7 nam 2017

Kt twin truirng am dOc ,a33213... r's4

C,b2kC9 \14 A (4. C" G.

1•0

vIVH6A Le' Quynh Quang Nguyen Dire Khiem ri'eu Phu

Brio Ma nay phal durc dac cling veil Ban thuyet minh Bac cao fai chinh grata Men do 5

O. •44)

<W4

Dan

vi t

inh:

VN

D

.... ..., In C. In 0 00 0 ,.. CN rei. S ‘4.,

0 V) e 0 N N 0

O

N

Nam

tru

irc

8,28

4,22

1,78

5

8,74

0,38

9,6

35

9,07

8,5 8

7,91

9

CO

E

134,

151,

057,

631

90,0

06,5

8 4,8

87

44,1

44,4

72, 7

44

2,3

15,4

98, 7

87

00 00

gr4 O

N

O O

9,57

8,62

4,42

8

2,33

9,98

0,41

4

170,

447,

563,

778

13,7

82, 2

19,8

95

9,3

38, 2

65,8

20

6 2,8

00,6

05, 1

53

170,

447,

563,

778

107,

646,

958,

625

5,29

9,31

5,25

7

28, 1

18,4

03,3

76

41,1

69, 3

23,7

44

O

40,9

90,9

2 7,6

84

7,83

0,72

0,02

8

71,5

90,1

31,0

29

71,5

90, 1

31,0

29

CO

E 10:

82,2

88,9

50,9

31

82, 2

88, 9

50,9

31

",15

te6 ugo vl C

i=4 cy= ril

Doa

nh

thu

bin

han

g va

cu

ng c

ap d

ich

vu

Cic

kho

an g

iam

tr i

r doa

nh

t hu

..... ON ON ,er ,, 00 0 N VD 0 N ON V) 0 'e

ON a, en •-• cm 0 ce, 0 eV in

N WI - 11) Il CIN.• 01

06, N 1r 0. '0

01 e N n /.. t

I"- ...I N N

N 0

13,6

94, 9

11,8

49

50,9

28, 5

74,8

02

4,34

1,74

0,20

2

2,27

2,77

8,49

9

20, 6

61,5

56,2

27

5,02

9,12

8,01

0 5,

049,

583,

301

2,30

8,20

4,54

4

54,7

26, 6

76,6

88

16, 4

64, 7

29, 5

91

27,5

62,2

74,2

43

8,35

6,16

5,89

5

16, 3

16,0

56,6

38

(148

,672

, 95 3

)

2,88

8,70

2,28

8

e

'CO .0 00

'CO .0

.<0

.01 •

LQi nh

u an

gQp

ve b

in h

ang

va

cung

cap

dic

h vu

Doa

nh

thu

hos

t din

g ta

i chi

nh

Chi

ph

i bin

han

g

Chi

phi

qu i

t' ly

doa

nh

ngh

4

2,40

9,52

1,95

2

me. in 4; IN, CC

>

M kr. "0 0 - N 00 0 - N - N N N N re) ee) M.cr V) - V)

.0

CO ... 'CO 0 .0

.0 0

C <0. 0 e0

CO 0 s0

CO .0

.0 <4.•0.

<W. 0.1

.4 flip . ai

CO .6. CO 0D 01)

.0 .0

CIO .. CO CO

'CO. (.0 40 •0 •0

CO 0 0

'CO CO CO 1..

CC.

..m.

CO "0 mt 0

SS 0

CO CO. 0. 4.3 .,c- vg•

,b .e ..e

••-, .4eu CO CO

CO a

CO CO '(CO O V CO 4. . ..-5..

.= CJ

COCO= ..(= 41.4 ..t

= ry

,r .0 MS* =

§ C = .0 .0 4..

= .5. `.. ...

.0 .CO .0 C. C C. 0,1) C. C.

6. .2 -.0 C .-. :C.

C.) i'. (.% C.;

0e5

1.

Bdo

crio

nay

pha

i duvc

do

c din

g v

hi B

an t

huyi

t nu

nh B

6o c

an

ta

i chln

h g

niu n

ien

dh

.a Z 00 c 0

CD 1 -cc Z 7=

..im Y r-- et'

01 .ca 0 W 1 (-4

O • Co .c.d c

I ca. -= - to LI c

Z ,cel secc

-5

occ • ki ,[..1 6 • '1 I- Ca k-' c 8 o „:0 ,‹ ...

g..,..„ z , ( C4

54 -c c = b. Z -CO. ci. (-7 "E c)

.4, 0., o a u,.; -¢" E

-zr. H gc CO

'`I cc 9.

W ;:a U Z u 0

<0 es ...< s>= , U i5 co c,

N

1.4 11

00 00 O CTP,

00e. NN

Uri

N O N O \JD

11, 2

85,3

89,8

97

13,4

27,3

5 4,3

50

<4,

•4

0 0 0 +—

Bdo

cao

nay

pha

i the

w cl

pc c

img

vai B

an th

uyet

min

h R

ao c

an tdi

chi

nh g

iaa

nib

; do

Le Q

uyn

h Q

uan

g

CONG TY CO PHAN ICD TAN CANG - LONG BINH

Dia chi: G243, KP7, phuOng Long Binh, thanh ph6 Bien Flea, tinh D6ng Nai

BAO CAO TAICHiNH GOA MEN DO

Quj, II dm /lam tai chinh ket thtic ngay 31 thing 12 nam 2017

BAO CAO CHUYEN TIEN TE GIIYA MEN DO (Theo phinyng phip gian tiep)

Quy II ciia nam tai chinh ket tilde ngay 31 thing 12 nam 2017

I.

CHI TIEU

Liru chuyen tien tir host (gong kinh doanh

Nla s6

Thug et minh

Don vi tinh: VND

Liiy ke tir dAu nam den cued kj, nay

Nam nay Nam try&

1. Lgi nhu fin fru* dud 01 40,990,927,684 28,118,403,376 2. Dieu chinh cho cdc khocin:

KhAu hao tai san c6 dinh va bit Ong san dAu tu 02 VI.10 19,822,179,765 18,525,330,605 Cac khoan do phong 03 - Lai, f6 chenh Lech ty giah6i doai do dinh gia lai cac khoan moc tien to c6 giSc ngoai t'' 04 V1,3 (4,949,565) (128,776,916) Lai, 18 tir hoot dOng dL tu 05 VI.3 (2,259,999,996) (2,138,133,334) Chi phi lai vay 06 VI.4 9,338,265,820 8,740,389,635 Cac khoan dieu chinh khac 07

3. LO nhan tit hoot deing kinh doanh tray thay do' von btu (Icing 08 67,886,423,708 53,117,213,366

- Tang, giam cac khoan phai thu 09 35,567,065,136 (14,643,972,007) Tang, giam hang ton kho 10 323,250,000 Tang, giam cac khoan phai tra 11 28,348,877,514 1,931,221,445 Tang, giam chi phi tra truac 12 (20,724,730,845) 4,340,307,488 Tang, giam chting khoan kinh doanh 13 - - TiL lai vay da tra 14 (9,427,231,269) (8,520,409,279) Thue thu nhip doanh nghiep da n6p 15 V.14 (8,354,300,122) (5,936,113,375)

- Tien thu khic tir hoat dOng kinh doanh 16 V.19 6,381,937 - Tien chi khac cho hoot dOng kinh doanh 17 V.19 (6,031,154,524) (4,131,820,000)

Lim chuyin tan than tir hoot tffing kinh doanh 20 87,594,581,535 26,156,427,638

II. Ltru chuyen tien tir host Ong dAu hr

1. Tien chi de mua sim, )(ay dung tai san c6 dinh va cac tai san dai han khic 21 (28,134,302,255) (27,718,723,864)

2. TiL thu tir thanh 1j,, nhugng ban tai san c6 dinh va cac tai san dai han khac 22

3. Tien chi cho vay, mua cac ding c, nq cua don vi khac 23

4. TiL thu h6i cho vay, ban lai cac c6ng co nq cua din vi khic 24

5. Tien chi dau tu gop v6n vao dcm vi khac 25 6. Tien thu hOi dau tu gop vtin vao don vi khac 26 7. Tien thu lai cho vay, co' tirc va Iqi nhuin dirge chia 27 1,239,999,996 1,124,383,334

Lieu chuyin tQn than tie hoot dfing dclu to 30 (26,894,302,259) (26,594,340,530)

Brio crio nay phin &roc doc ding v6i Ban thuyit minh Brio cho tai chinh gitta Men Ai

03321,3, lam doe

Tri?u Phu

CONG TY CO PHAN ICD TAN CANG - LONG BINH Dja chi: G243, KP7, phuing Long Binh, thanh phO Bien Flea, tinh Dr'jng Nai

BAO CAO TAI CHINH GIUA NIEN DO

Quy II cia nam tai chinh ket thic ngay 31 thing 12 nam 2017

Bio clo liru chuyen tien tg gifra nien d'a (tiep theo)

Luy ke tir din nam den cuoi 14 nay

CHI TIEU

III. Lull chuyen den tir hoot Tang tai chinh

I. Tien thu tir phat hanh co phieu, nhan von g6p cua chu ser hiru

2. Tien tra tai vein gop cho cac chi sa hiu, mua lai co phieu cua doanh nghiep da phat hanh

3. Tien thu tir di vay

4. Tien tra no. giic vay 5. Tien tra no. g6c thue tai chinh 6. Co tic, Icri nhuan da tra cho chi.' so. hill

Ltru chuyin tien thuhn tit hogs Ong tat chinh

Liru chuyen tien than trong nam

Tien va twang throng tien dau nam

Anh huerng cua thay dOi ty gia hOi doii quy dOi ngoai to

Tien va twang throng tien cutii nam

Ma Thuyet A so

31

32

minh Nam nay Nam trinic

33 V.18 13,920,962,601 21,757,303,859 34 V.18 (21,039,513,207) (29,956,089,000) 35

36 (18,187,500,000) (13,680,000,000)

40 (25,306,050,606) (21,878,785,141)

50 35,394,228,670 (22,316,698,033)

60 V.1 24,363,874,533 36,317,699,488

61 (284,474) (1,137,908)

70 V.1 59,757,818,729 13,999,863,547

Lap, ngay 20 thing 7 nam 2017

Ngiriri lap bieu Ke toin triro'ng

Le Quynh Quang Nguyen H&c Khiem

Bcio can nay phth dully doe cling vhi Ban thuyk minh 134o clio ten chinh giera men dO

2

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phtromg Long Binh, thanh phii Bien H6a, tinh Wong Nai BAO CAO TAI CHINH GOA NIEN DO Qt4, II dm nam tai chinh ktt tit& ngay 31 thing 12 nam 2017

BAN THUYET MINH BAO CAO TAI CHiNH GIUA NIEN 09 Quy II ciia nam tai chinh ket thtic ngay 31 thing 12 nam 2017

I. DAC DIEM I-103T DQNG

1. Hinh thin so hfru vim

Ong ty Co phan ICD Tan Cang — Long Binh (sau day goi tit la "Cong ty") IA ding ty co phan.

2. Linh virc kinh doanh

Linh vyc kinh doanh cua Cong ty la dich vy.

3. Nginh nghe kinh doanh

Hoat tong kinh doanh chinh cua Cong ty la:

Xep der hang hoa, container;

Dai 15, giao nhan hang h6a;

- Van tai hang h6a throng 130, throng thily;

Dich vu phan loaf, hru trir va tong gal hang Ma; tong g6i hang container;

SCra data, bao &rang phtrang tin van tai, thiet bi x6p der;

Cho thue phircmg tien van tai, va container, thiet bi x6p der;

- Kinh doanh kho bai;

Kinh doanh dich vy logistics;

- Kinh doanh van tai da phuorng thirc;

Hoat dOng dich vy h8 trg tryc tiep cho van tai &rang sat va &rang 130;

- Hoat clang dich vy h8 trg tryc tiep cho van tai dtramg thtly;

Cho thue xe co dOng

4. Chu 14 sin xtdit, kinh doanh thong thtrirng

Chu kj, san xuat kinh doanh thong thuang cua C6ng ty khong qua 12 thing

5. du trtic Cong ty

Ong ty con

C6ng ty chi du to vac) 1 cong ty con IA Cong ty Co phan Tiep van Thanh Long c6 try soy chinh tai G243 Bui Van Hda, KP7, phtramg Long Binh, thanh pho Bien Haa, tinh 136ng Nai. Hoat clang kinh doanh chinh cua cong ty con nay la cho thue kho bai, luu tril hang Ma; van tai hang h6a; boc xep hang hoa, clang g6i hang h6a. Tai ngay ket thilc kj, ke town, tj, re von gap cua C6ng ty tai cong ty con nay la 51%, tj, le quyen bieu quyet va tj, le lgi ich ttrcmg ducmg tj, Ie von g6p.

Cling ty lien kit Cong ty chi du to vao 1 cong ty lien ket la C6ng ty Co phan' Tiep van Tan Cang — Long Binh co try so chinh tai G243, KP7, phtramg.Long Binh, thanh pho Bien Haa, tinh DOng Nai. Hoat clang kinh doanh chinh dia ding ty lien ket nay IA kinh doanh dich vy Logistics, kinh doanh van tai da phtrcmg thirc. Tai ngay ket thtic kj, ke town, tj, le von gap cua C6ng ty tai ding ty lien ket nay la 48%, tj, le quy'en bieu quyet va tj, le phan se hfiu twang ducmg vii ty le von gap.

Ban thuyit minh nay la mOt b9 phan hop thiznh va phiti ducc d9c ding ven Boo coo tai chinh gifni Men d9

10

CONG TY CO PHAN ICD TAN LANG — LONG BiNH Dia chi: G243, KP7, phtrorng Long Binh, thanh phi Bien Floa, tinh Ding Nai BAO CAO TAI CHINH GIUA NIEN DO Quy II cna 'tam tai chinh ket thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao coo tai chinh giira Men 8p (tiep theo)

6. Tuyin be ye MIA [Ong so sanh thong tin tren Bao coo tai chinh gifra nien de

Cac s6 lieu tirang irng cua ky truck so sanh &lac vei se lieu oh ky nay.

7. Nhan van

Tai ngay ket thuc nam tai chinh C6ng ty có 202 nhan vien dang lam viec (s6 delu nam la 204 nhan vien).

II. NAM TAI CHINH, DON VI TIEN TC se. DUNG TRONG KE TOAN

1. Nam tai chinh

Nam tai chinh cua Cong ty bat dAu tir ngay 01 thang 01 va ket thuc vao ngay 31 than 12 hang nam.

2. Dan vi tien tg sir dyng trong ke toan

Dan vi tien to sir dyng trong ke toan la Deng Viet Nam (VND) do phAn lam cac nghiep vu dirqc thkrc hien bang don vi tien to VND.

III. CHUAN MIX VA CHE DQ KE TOAN AP DUNG

1. Che de ke than Ai) dyng

Cong ty dp dung cac Chuan mkrc Ke toan Viet Nam, Che do Ke toan doanh nghiep Viet Nam dupc ban hanh theo Th8ng to so 200/2014/17-BTC ngay 22 thang 12 nam 2014 va cac thong tir hireng don thk.rc hien chuan mkrc ke toan cua Be Tai chinh trong viec lap va trinh bay Bao coo tai chinh giira nien de.

2. Tuyen bo ve viec titan thii chitin myc ke toan va the dq ke toan

Ban Giam dec dam boo da tuan thu yeu cau cua cac Chuan mkrc Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam duac ban hanh theo ThOng to so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 ciing nhi.r cac thOng to htrerng dAn thkrc hien chuAn muc ke toan cua B6 Tai chinh trong viec lap va trinh bay Bao coo tai chinh giva nien de.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Co' so' lap Bio coo tai chinh gicra nien dO

Bao coo tai chinh giira nien de &Tic lap tren ca se ke toan d6n tich (trir cac thong tin lien quan den cac luong tien).

2. Clic giao dich bang ngoai tg

Cac giao dich phat sinh bang ngoai to &we chuyen d6i theo ty gia tai ngay phat sinh giao dich. SO dir cac khoan myc tien to co goc ngoai to tai ngay ket thuc nam tai chinh dirge quy doi theo ty gia tai ngay nay.

Chenh lech ty gia phat sinh trong nam tir cac giao dich bang ngoai to &me ghi nhan vao doanh thu hoot Ming tai chinh hoac chi phi tai chinh. Chenh lech t gia do danh gia lai cac khoan myc tien to có goc ngoai to tai ngay ket thtic nam tai chinh sau khi bia trir chenh lech tang va chenh lech giam dirge ghi nhan vao doanh thu hoot deng tai chinh hoac chi phi tai chinh.

Bcin dwelt minh nay la mot NJ phcin hqp thanh va phai chicly dpc cimg yen Bcio coo tai chinh giro nien d¢

11

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phuang Long Binh, thanh phe, Bien Hba, tinh Deng Nai BAO CAO TAI MINH GIfrA NIEN DO Qu5r II cha nom tai chinh ket thhc ngay 31 thong 12 nim 2017 Ban thuyet minh Bac) coo tai chinh giira nib] di) (tiep theo)

TS, gia sir dting de quy d6i cac giao djch phat sinh bang ngoai to la ty gia giao dich thtrc to tai thai diem phat sinh giao djch. TS, gia giao djch thuc to d6i vai cac giao djch bang ngoai to duqc xac djnh nhu sau:

• DM vai hqp Ong mua ban ngoai to (hqp Ong mua ban ngoai te giao ngay, hqp Sing kY han, hqp Ong twang lai, hqp Ong quyen chtm, hqp ding hoin MO: tj, gia 14, ket trong hqp clang mua, ban ngoai to giva C8ng ty va ngan hang.

• Doi vii cac khoan gop yen hoc nhin von g8p: tjr gia mua ngoai te cua ngan hang nai Ong ty ma tai khoan de nhin von dm nha dau tu tai ngay gap von.

• Doi vii nq phai thu: tSt gia mua ngoai te ngfin hang thucmg mai nai Cong ty chi djnh khach hang thanh toin tail diem giao djch phat sinh.

• D6i yeti nq phai tra: ty gia ban ngoai te cua ngan hang thuang mai nai Cling ty du kien giao djch tai thai diem giao djch phat sinh.

• DM vai cac giao djch mua sam tai san hoc cac khoan chi phi duqc thanh town ngay bang ngoai tg (khong qua cac tai khoan phai tra): tj, gia mua ngoai to cua ngfin hang thuang mai nai Cong ty thuc hien thanh toan.

TS, gia sir dvng de danh gia lai se du cac khoan mvc tien te ca gee ngoai te tai ngay ket thirc nom tai chinh duqc xac djnh theo nguyen tac sau: • D6i yeti cac khoan ngoai to girl ngan hang: ty gia mua ngoai te cua ngan hang nai C8ng ty ma

tai khoan ngoai te. • D6i vai cac khoan mvc tien te co gee ngoai te duqc phan log la tai san tS, gia mua ngoai

te cua Ngan hang TMCP Quin dpi — Chi nhanh An Phu (Ngan hang Cong ty thutmg xuyen co giao clich).

• DM yeti cac khoan mvc tien to c6 gee ngoai te dirge phan loai la nq phai tra: tj, gia ban ngoai to cua Ngan hang TMCP Quan dpi — Chi nhanh An Phir. (Ngan hang Cling ty thutmg xuyen co giao djch).

3. Tien va cac khoin ttrcrng throng tien Tien bao gem tien mat va tien girl ngan hang kh6ng kj, han. Cac khoan tucrn4 ducmg tien la cac khoan dau to ngan han c6 thai han thu hoi khong qui 3 thong ke tir ngay dau tu, cO kha nang chuyen doi da.dang thanh mot luvng tien xac dinh va khong co rui ro trong viec chuyen d6i thanh tien thai diem bao coo.

4. Clic khoin dau fir tai chinh

Cdc khalif d'au tir vow ding ty con, ding ty lien kit

Cong ty con Cling ty con la doanh nghiep chju su kiem soot cua C6ng ty. Vii cc kiem soot dat duqc khi Cong. ty c6 kha nang kiem soar cac chinh sach tai chinh va hoat Ong cia doanh nghiep nhin dau tu nham thu duqc lqi ich kinh to tir cac hoat Ong cua doanh nghi'ep d6.

Cdng ty lien kit C8ng ty lien ket la doanh nghiep ma Cong ty c6 anh hutmg ding ke nhung khong co quyen kiem soot d6i v6i cac chinh sach tai chinh va hog dOng. Anh Inking clang ke the hien a quyen tham gia vao viec dua ra cac quyet dinh ye chinh sach tai chinh va hog Ong cua doanh nghiep nhin dau to nhtrng khong kiem soot cac chinh sach nay.

Ghi nkin ban &la Cic khoan du tu vat) cong ty con, citing ty lien ket duqc ghi nhin ban dau theo gia gee, bao g6m gii mua hoac khoan gap von cong cac chi phi lien quan truc tiep den viec dau tu. Twang hqp dau

Ban thuvit minh nay 16 mot b6 ph6n hqp thanh va phai duct dQc claw v6i Biro cab tai chink Vita nibs c16

12

CONG TY Co PHAN ICD TAN CANG - LONG BINH Dia chi: G243, KP7, phtayng Long Binh, thanh ph6 Bien Ilea, tinh D6ng Nai BAO CAO TAI CHiNH GI1TJA NIEN DO Qu5, II cila nam tai chinh ket thitc ngay 31 thang 12 Mtn 2017 Ban thuyet minh Ban can tai chinh giva nien d (tier) theo)

tu bang tai san phi tien te, gia phi khoan clan tu &roc ghi nhan theo gia tri hop 15, dm tai san phi tien t0 tai then diem phat sinh.

Ce tirc va lqi nhuan cua cac ky tnrac khi khoan du to dugc mua &roc hach toan giam gia tri cua chinh khoan dau tu do. Co tiro va lgi nhuan cua cac k5, sau khi khoan dau tu &roc mua dugc ghi nhan doanh thu. CO tut dugc nhan bang ce phieu chi dugc theo so lugng c6 phieu tang them, khong ghi nhan gia tri co phieu nhan dugc.

Du phong tan that cho cac khocin clau to veto cong ty con viz cong ty lien k& Dv phong ten that cho cac khoan dau tix veto tong ty con, cling ty lien ket dugc trich lap khi cong ty con, ding ty lien ket bi 16 yen mut trich lap bang chenh 10ch gift von gop thvc to cua cac ben tai cong ty con, cong ty lien ket va yen chn ser hint thvc co nhan vai ty 10 g6p von dm Cling ty so veri tong s6 yen gop thvc to cua cac ben tai cong ty con, ding ty lien ket. Neu cong ty con, cong ty lien ket la doi ttrong lap Bao cao chinh gicra nien dO hop nhat thi can cu de xac dinh dv phong ton that la Bao cao tai chinh gifra nien dO hop nh'at.

Tang, giam se dtr phong ten that du to veto cong ty con, cong ty lien ket can phai trich lap tai ngay ket thtic k5, ke town dugc ghi nhan veto chi phi tai chinh.

Cdc khoan dhu trr veto cong cu von cda don vi khdc D'au to veto cong cu yen cua don vi khac bao gem cac khoan dau to cong yen nhungs C6ng ty kh6ng co quyen kiem sok, dung ki'em soat hoac CO anh huang clang ke doi yen ben &roc dau ttr.

Cac khoan dau to veto cong cu yen dm don vi khac &roc ghi nhan ban dau theo gia goc, bao gem gia mua hoac khoan g6p von cong cac chi phi tnrc tiep lien quan den hoat dOng dau tr. Co tut va lgi nhuan cua cac kj, trtrac khi khoan dau to dugc mua &roc hach town giam gia tri cua chinh khoan dau to do. Co tirc va lgi nhuan cua cac kji sau khi khoan dau tu dugc mua dugc ghi nhan doanh thu. Co tirc dugc nhan bang c6 phieu chi dugc theo dOi so hrong co phieu tang them, kh6ng ghi nhan gia tri c8 phieu nhan dugc.

Dtr phong ten that cho cac khoan dau to veto cong cu yen cua dcm vi khac throe trich lap nhu sau:

• Den veri khoan dau to veto ce phieu niem yet hoac gia tri hop 1j, khoan dau to dugc xac dinh tin cay, vi0c lap du phong dva ten gia tri thi tnemg cita co phieu.

• Doi yen khoan dau tu khong xac dinh dugc gia tri hap 1j, tai then diem bao cao, vi0c lap du phong dugc thvc hi0n can cir veto khoan 16 dm ben &roc dau to veri mitt trich lap bang chenh 10th gift von gop thvc to cua cac ben tai don vi khac va von chit se r him thirc có nhan vdri ty' 10 gop von cua C8ng ty so yen tong so von gop thvc to cua cac ben tai don vi khac.

Tang, giam se du phong ten that dau to veto cong ell yen ciia don vi khic can phai trich lap tai ngay ket thtic kj, ke town dugc ghi nhan veto chi phi tai chinh.

5. Cac khoUn phai thu

Cac khoan ng phai thu &roc trinh bay theo gia tri ghi se trir di cac khoan dtr !Along phai thu kh6 den.

Vi0c phan loai cac khoan phai thu la phai thu khach hang, va phai thu khac duge thvc hi0n theo nguyen tic sau:

• Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chit thuang mai phat sinh tir giao dich có tinh chat mua — ban gifra C8ng ty va ngtreri mua la dan vi d0c lap yen C8ng ty.

• Phai thu khac phan anh cac khoan phai thu khong co tinh thuang mai, khong lien quan den giao dich mua — ban.

Dir phong phai thu kh6 doi dtroc lap cho tong khoan,ng phai thu kh6 can cu. vac) tuei no qua han cac khoan no hoac kien mire ton that co the xay ra, cu the nhu sau:

Ban thuye:t minh nay ler mot bq phdn hop thanh vet phiii dugc doc ding vat Belo cao tai chinh Vita nien dO

13

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phutmg Long Binh, thanh phe Bien Hba, tinh DOng Nai BAO CAO TAI CHiNH GIIYA NIEN DO Qu5, II dm nam tai chinh ket thac ngay 31 thang 12 nam 2017 Bin thuyet minh Bao cao tai chinh gift Men di) (tier. theo)

• Doi vai ng phai thu qua han thanh toan: 30% gia tri di yeti khoan ng phai thu qua hart to tren 6 thang den dual 1 Warn. 50% gia tri doi vai khoan ng phai thu qua hp tir 1 nam dOn dual 2 nam. 70% gia tri doi vai khoan ng phai thu qud han tir 2 nam den dual 3 nam. 100% gid tri dei vai khoan ng phai thu qua han tir 3 Wain tra

• D6i vai ng,phai.thu chua qua han thanh toan nhung ce Icha nang thu h6i: can cir vao dg kin mire ton that de lap dy phong.

Tang, giam so du dy phong nq phai thu kh6 doi can phai trich lap tai ngay ket th6c kS, Ice toan dirge ghi nhan vao chi phi quan ly doanh nghiep.

6. Hang ton kho

Hang din kho duce ghi nhan theo gia th'ap hon gifra gia goc va gid tri thuin co the thine hien dugc.

Gia g6c hang ton kho dugc xac dinh nhu sau: • Nguyen vat lieu, ding cy, dyng cy: bao g6m chi phi mua va cac chi phi lien quan tivc tiep khac

phat sinh de co dugc hang ton kho a dia diem va trang thai hien tai. • Chi phi san xuat kinh doanh da dang: bao g6m chi phi nguyen vat lieu chinh, chi phi nhan tong

va cac chi phi c6 lien quan trine tiep khac.

Gia xuat kho dugc tinh theo phucmg phap nhap truck, xuat fru& va dugc hach toan theo phutrng phap ke khai thuang xuyen.

Gia tri thuan CO the thine hien dugc la gia ban trac tinh cua hang ton kho trong ky san xuat, kinh doanh binh thtrong trir chi phi 1r6c tinh de hoan thanh va chi phi trac tinh can thiet cho viec tieu thy chung.

Dg phong gia hang ton kho dugc lap cho tirng ,mat hang ton kho c6 gia gOc 16n hon gia tri thuan c6 the thyc hien dugc. Doi vai Bich vu cung cap da dang, viec lap dy phong giam gia dugc tinh theo tirng loai dich vu co mire gia rieng biet. Tang, giam so du din phong giam gia hang ton kho can phai trich lap tai ngay ket thitc nam tai chinh dugc ghi nhan vao gia von hang ban.

7. Chi phi tra trurov

Chi phi tra truac bao g6m cac chi phi thine to da phat sinh nhung co lien quan den ket qua hog &Ong san xuat kinh doanh cua nhie'u IcSt ke toan. Chi phi tra trtroc cua Cong ty chit yeu la chi phi thue co sa ha tang, chi phi ding cy dyng cy va chi phi sira chtla tai san co dinh. Cac chi phi tra tnrac nay dugc phan b6 trong khoing thai gian tra tnrac hoac thai gian cac Igi ich kinh to tuong ting dugc tao ra tin cac chi phi nay.

Chi phi thue ca sa hg tang

Chi phi thue co sa ha tang dugc phan b6 vao chi phi theo phuong phap duang thing theo thai han thue.

Chi phi aka chi-id fed sew co dinh

Chi phi sira chita the hien chi phi bit lun, san lap ban Au cho phan dat Cong ty dang sa dyng. Chi phi nay dugc phan b8 vao chi phi theo phtrong phap duang,thang ttrcmg (mg yin thai gian thue dat con lai tinh tir thai diem hoan thanh cong tic bit 16n, san lap den thai diem het thai han thue quy dinh tren hgp dtmg thue dat.

Cling cy, dyng cy

Cac cong cy, dyng cy da dua vao sir dyng dugc phan b6 vao chi phi theo phtrong phap &rang thing vai thoi gian phan b6 khong qua 24 thang.

Bcin thuyit minh nay mot be) ph(m hcrp thanh va phcii dugc *lc cling vai Bko coo tai chinh ghla nidn 14

CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, phuimg Long Binh, thanh phi) Bien Boa, tinh Dcing Nai BAO CAO TAI CHiNH GICTA NIEN DO QuY II dm ram tai chinh ket thac ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cao tai chinh gitia Men 0(t14 theo)

8. Tai san thue hoat dOng

Thus tai san dugc phan loai la thue hoat deng n6u phan lan rui ro va lgi ich gin lien yeti quyen ser hilu tai san thuec ve ngtrei cho thue. Chi phi thue hoat Ong dugc phan anh vao chi phi theo phuong phap dueng thing cho suOt thou han thue tai san, khong phu thuec vao phtrang thirc thanh toan tien thue.

9. Tai san c6 dinh h fru hinh

Tai san c6 djnh hau hinh dugc the hien theo nguyen gia tra hao men lay ke. Nguyen gia tai san c6 dinh hat). hinh bao g8m toan be cac chi phi ma Cong ty phai be ra . co dugc tai san co dinh tinh den thei diem dua tai san do van trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban Au chi dugc ghi tang nguyen tai san c6 djnh neu cac chi phi nay chic chin lam tang lgi ich kinh to trong tuong lai do sir dung tai san do. Cdc chi phi phat sinh khong thea man dieu kien tren dugc ghi nhAn la chi phi san xuat, kinh doanh trong nam.

Khi tai san c6 (firth hint hinh dugc ban hay thanh 15,, nguyen gia va gia tri hao men luy ke dugc x6a so va lai, 16 phat sinh do thanh 15, dugc ghi Titian vao thu nhap hay chi phi trong nam.

Tai san c6 dinh him hinh dugc khAu hao theo phtrang phap dueng thing dua tren thei gian hiru dung uac tinh. S6 nam khAu hao cita cat loai tai san c6 dinh huu hinh nhu sau: Loai tai san c6 dinh S6 nam Nha cira, vat kien frac 7 — 20 May mac va thiet bi 3 — 7 Phircmg tien van tai, truyen can 7 Thiet bi, dung cu quan 1j, 3 Tai san c6 dinh khac 3

10. Tai san c6 djnh vo hinh

Tai san co dinh vo hinh dugc the hien theo nguyen gia trir hao men lay ke.

Nguyen Fig tai san c6 dinh vo hinh bao gom toan be cac chi phi ma Cong ty phai be ra de co dugc tai san co dinh tinh den thei diem dua tai san do vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc ghi nhan IA chi phi san xuat, kinh doanh trong kj, trir khi cac chi phi nay gin lien vei met tai san co dinh vo hinh cu the va lam tang Igi ich kinh to tir cac tai san nay.

Khi tai san co dinh vo hinh dugc ban hay thanh 15,, nguyen gia va gia trj hao men lily ke dugc x6a so va lai, 16 phat sinh do thanh 15, dugc ghi nhan vao thu nhap hay chi phi trong nam.

Tai san co dinh vo hinh cua Cong ty la Chuang trinh phan mem may tinh. Chi phi lien quan den cac chuang trinh phAn mem may tinh khong phai la met b6 phan gin ket vai phan cfmg co lien quan dugc von h6a..Nguyen gia phan mem may tinh toan be cac chi phi ma C6ng ty da chi ra tinh den thai diem dua phAn mem vao sir chmg. Phan mem may tinh dirge khAu hao theo phucmg phap &ding thing trong 3 nam.

11. Chi phi xay dung co. bin do' dang

Chi phi xay dtmg ca ban de dang phan anh cac chi phi lien quan true tier, (bao gom ca chi phi lai vay co lien quan pha hap vai chinh‘skh ke toan Cong ty) den cac tai san dang trong qua trinh xay dung, may mac thiet bi dang lap (tat de phuc vu cho muc dich san xuat, cho thue va quan ly cling nhu chi phi lien quan den viec sira china tai san c6 dinh dang thuc hien. Cac tai san nay dugc ghi nhan theo gia goc va khong dugc tinh khau hao.

Ban thuyit mink nay ld m91 69 phdn hop thanh vet phid &roc doc cling voi Bko ccio tai chinh girra nien d9

15

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phuong Long Binh, thanh phi Bien Fia, tinh DOng Nai BAO CAO TAI CHINH GIU'A NIEN DO Qu$r II caa nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chinh gifra Men (th theo)

12. Hqp ding hqp tfic kinh doanh

Hogt djing kinh doanh Atm kiim sock C8ng ty ghi nhan tren Bao cao tai chinh gicra nien d8 cac hqp ding hgp tac kinh doanh dubi hinh thirc hoat Ong kinh doanh ding kiem soat cac not dung sau:

• Gia trj tai san ma Cong ty hien kr hail.

• Cac khoan ng phai tra ma Cong ty phai ganh chju.

• Doanh thu dugc chia tir viec ban hang has hoac cung cap djch vu dm lien doanh.

• Cac khoan chi phi phai ganh chju.

13. Cac khoin nq phai tra va chi phi phiii tra

Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho s6 teen phai tra trong ttrcmg lai lien quan den hang hoa va djch vu da nhan dugc. Chi phi phai tra dugc ghi nhan clua teen cac trac tinh hgp ly ve se tien phai tra.

Viec phan Ioai cac khoan phai tra IA phai tra ngteri ban, chi phi phai tra, va phai tra khac dugc thuc hien theo nguyen tac sau:

• Phai tra nguiri ban phan anh cac khoan phai tra mang tinh chat thucmg mai phat sinh tir giao dich mua hang him, djch vu, tai san va ngutri ban la dim vi d8c lap voi Cling ty.

• Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, djch vu da nhAn dugc ngtrin ban hoac da cung cap cho ngtroi mua nhung chug chi tra do chua c6 hoa dam hoac chtra da ho tai lieu ke toan va cac khoan phai tra cho ngtroi lao dOng ye tien lucrng nghi phep, cac khoan chi phi san xuAt, kinh doanh phai trich truck.

• Phai tra khac phan anh cac khoan phai tra khong c6 tinh thucmg mai, khong lien quan den giao djch mua, ban, cung cap hang hoa djch vu.

Cac khoan ng phai tra va chi phi phai tra dugc phan loci ngan han va dai han teen Bang can dei ke toan can cir theo ky han con lai tai ngay ket thac ky ke toan.

14. Vim chi' sir Min

Viin gdp ctia chd set him Von gap ctia chii sa huru dugc ghi nhan theo se yen thuc to da gap caa cac co don.

15. Phan phi lqi nhuan

Lgi nhuan sau thue thu nhap doanh nghiep dugc phan phei cho cac c6 &mg sau khi da trich lap cac quy theo Dieu le dm Cong ty ding nhu cac quy djnh caa phap luAt va da dugc Dai h8i (long c6 dong phe duyet.

Viec phan phi lgi nhuan cho cac c6 Tong dugc can nhac den cac s khoan natic phi tien nam trong lgi nhuAn sau thue chin phan ph8i c6 the anh twang den lung tien va kha nang chi tra co tac nhu lai do danh gia lai tai san mang di gop von, lai do danh gia lai cac khoan intic tien te, cac Ong cu tai chinh va cac khoan attic phi tien to khic.

Co tilc dugc ghi nhan IA ng phai tra khi dugc Dai h6i &Mg co dong phe duyet.

Ban thuyit minh nay Id mot 60 pkin hap thanh va phai clinx dpc cling voi Bao crio tai chinh Vag nien do

16

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phuOng Long Binh, thanh ph6 Bien Hoa, tinh DOng Nai BAO CAO TAI CHINH GICIA NIEN DO Qt4 II dm nam tai chinh ket thdc ngay 31 thing 12 nam 2017 Ban thuyet minh Bao can tai chinh Oita Men dO (tie!, theo)

16. Chi nhan doanh thu va thu nhOp

Doanh thu cung cap dich vu Doanh thu cung cap dich vu dugc ghi nhan khi dOng th6i thoa man cac dieu kien sau:

• Doanh thu dugc xac dinh twang d6i chic chin. Khi hgp dOng quy dinh ngtr6i mua dugc quyen tra lai dich vu da mua theo nhirng dieu kien cu the, doanh thu chi dugc ghi nhan khi nhang dieu kien cu the dO kh6ng con ton tai va ngtr6i mua khong &roc quyen tra lai dich vu da cung cap.

• Cong ty da hoac se thu dugc Igi ich kinh to tir giao dich cung cap dich vu do.

• Xac dinh dugc plan cong viec da hoan thanh vao thai diem bao cao.

• Xac dinh dugc chi phi Oat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do.

Truing hgp dich vu dugc thuc hien trong nhieu ky thi doanh thu dugc ghi nhan trong kjt dugc can cir vao ket qua phan cong viec da hoan thanh vao ngay ket th6c kj, ke toan.

Tidn (di Tien lai dugc ghi nhan tren co so thai gian va lai swat thuc to timg

Co tire va nhu(in (twit. chia CO tirc va lgi nhuan dugc chia dugc ghi nhan khi C6ng ty dugc quyen nhan c6 tirc hoac lgi nhuan tir viec gop von. Co tirc dugc nhan bang co phieu chi dugc theo dOi so lugng co phieu tang them, khong ghi nhan gia tri co6 phieu nhan dugc.

17. Chi phi di vay

Chi phi di vay bao gOm lai tien vay va cac chi phi khac phat sinh lien quan nix tier:, den cac khoan vay.

Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. Truing hgp chi phi di vay lien quan true tiep den viec dau to xay dung hoac san xuat tai san do dang can c6 mOt th6i gian dir dai (teen 12 thing) de co the dui vao sir dung theo muc dich dinh truck hoac ban thi chi phi di vay, nay dugctinh vao gia tri cita tai san d6. Doi v6i khoan vay rieng phtic vu viec xay dung tai san ca dinh, bat dOng san dau tu, lai vay dugc von h6a ke ca khi thai gian xay dtmg duel 12 thing. Cac khoan thu nhap phat sinh tir viec dau to tam thai cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan.

Doi vai cac khoan von vay chung trong do co sir dung cho muc dich dau to xay dung hoac san xuat tai san de dang thi chi phi di vay von Ma dugc xac dinh theo ty le von hoa,doi vai chi phi lily ke binh quan gia quyen phat sink cho viec dau xay dung co ban hoac san xuat tai san d6. Ty le von h6a dugc tinh theo tj, le lai suit binh quan gia quyen cita cac khoan vay chua tra trong nam, ngoai trir cac khoan vay rieng biet phtic vu cho mix dich hinh thanh mot tai san cu the.

18. Cac khoin chi phi

Chi phi la nhang khoan lam giam Igi ich kinh to dugc ghi nhan tai thai diem giao dich phat sinh hoac khi c6 khi nang ttrcmg doi chic chin se phat sinh trong twang lai kh6ng phan biet da chi tien hay chtra.

Cac khoan chi phi va khoan doanh thu do no tao ra phai dugc ghi nhan,dOng thai theo nguyen tic phir hgp. Trong tnrarng hgp nguyen tic hgp xung det v6i nguyen tic than trong, chi phi dugc ghi nhan can cu vao ban chat va quy dinh cac chuan muc toan de dam bao phan anh giao dich mot each trung thuc, hgp

Ekin thuyit mint; nay la mOt bti phan hap thanh va phai &fix doc cling voi Brio coo thi chinh giim nien da

17

CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, phirang Long Binh, thanh pho Bien Hba, tinh Diing Nai BAO CAO TAI CfliNH GID'A NIEN DO Quy II dm nam tai chinh ket thac ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cao tai chinh gitra nien di) (tier) theo)

19. Thue thu nh4p doanh nghib

Chi phi thuS thu nhap doanh nghiep bao gOm thus thu nhap hien hanh va thus thu nhap hoan lai.

Thui thu nhifip hien hanh ThuS thu nhap hien hanh la khoan thuS duqc tinh clua tren thu nhap tinh thuS. Thu nhap tinh thud chenh Lech so vii lqi nhuan ke toan IA do dieu chinh cac khoan chenh Lech tam thai gitra thus va ke toan, cac chi phi kh8ng dtrqc tit 6-mg nhtr dieu chinh cac khoan thu nhap khong phai chiu thus va cac khoan 16 duce chuyen.

Thui thu nhfip hotin Igi

ThuS thu nhap ho'in lai la khoan thud thu nhap doanh nghiep se phai nQp hoac se &roc hoan 10 do chenh loch tam thai Oita gia tri ghi so cua tai san va no phai tra cho muc Bich lap Bao cao tai chinh gi[$a nien dO va ca sa tinh thus thu nhap. Thue thu nhap hoan lai phai tra do:7c ghi nhan cho tat ca cac khoan chenh loch tam thai chiu thus. Tai san thus thu nhap hoan lai chi &roc ghi nhan khi chic chin trong tuorng lai co loi nhuan tinh thus de sir dung nhimg chenh loch tam tiled dtroc khau trir nay.

Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan lai duqc xem xet lai vao ngay Vet thitc ks, ke toan va se &roc ghi giam an mirc dam bao chac chin co dit lqi nhuan tinh thus cho phep loi ich cua mOt phan hoac toan bO tai san thud thu nhap hoan lai duce sir dung. Cac tai san thus thu nhap doanh nghiep hoan lai chua &roc ghi nhan truck day daqc xem xet lai vao ngay ket thiic ky ke toan va dusoc ghi nhan khi chac chin c6 du loi nhuan tinh thus de c6 the sir dung cac tai san thue thu nhap hoan 10 chtra ghi nhan nay.

Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dirge xic dinh theo thus sat du tinh se dp dung cho nam tai san &roc thu hoi hay nq phai tra dtrqc thanh Wan dua tren cac mtrc thus suit co hi'eu luc tai ngay ket thik ky ke Wan. ThuS thu nhap hoan lai dtroc ghi nhan vao Bao cao ket, qua hoat d'Ong kinh doanh va chi ghi truc tiep vao von chit sa khi khoan thue da lien quan den cac khoan muc &roc ghi thing vao von chit sor

Tai san thuS thu nhap hoan lai va thuS thu nhap hoan lai phai tra &roc bit trir khi:

• Cong ty c6 quyen hop phap duqc bit trir gift tai san thuS thu nhap hien hanh vii thud thu nhap hien hanh phai nOp; va

• Cac tai san thud thu nhap hoan lai va thud thu nhap hoan 10 phai tra nay lien quan den thus thu nhap doanh nghiep &roc quan 15, bai ding mOt ca quan thus:

DOi vii cimg mOt don vi chiu thus; hoac Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren ca sa thuan hoic thu hoi tai san dong thai vOi viec thanh toan nq phai tra trong

tuang lai khi cac khoan tong yeu cua thus thu nhap hoan lai phai tra hoac tai san thus thu nhap hoan lai dagc thanh toan hoac thu hoi.

20. Ben lien quan

Cac ben &roc coi la lien quan nett mOt ben c6 kha nang kiem soar hoac co anh huang clang Ice ai vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat gong. Cac ben ding dugc xem IA ben lien quan neu ding chiu sit lciem soot chung hay chiu anh huang dang lie chung.

Trong viec xem xet mOi quan he dia cac ben lien quan, ban chit dm mOi quan he &rot chit tong nhieu ham hinh thirc phap Vt.

Ban thuyet minh nay la mot ba phan hap Meath va phai ducm doc cling vii Boo Mc) tai chinh giCra nien da

18

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, K137, phtromg Long Binh, thanh pile) Bien Flea, tinh DOng Nai BAO CAO TAI CHI-NH GIUA NIEN DO Qu3", II dia nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh elm Men do (tie]) theo)

21. Bao cao theo be phYli

BOphan theo linh vtrc kinh doanh la met phAn co the xac dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu va co reit ro va lqi ich kinh to khac yeti cac b6 phan kinh doanh khac.

BO phan theo khu vkrc.dia ly la WA phAn co the xac dinh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san pham, dich vu trong pham vi met moi trtr6ng kinh to cu the va co rui ro va lgi ich kinh to khac vOi cac b0 phan kinh doanh trong cac men trutmg kinh to khac.

Thong tin b6 phan dtrgc lap va trinh bay phit hgp voi chinh sach ke toan ap dung cho viec lap va trinh bay Bao cao tai chinh gift nien de dm Cong ty.

22. Cling cy tai chinh

Tai san tai chinh Viec phan loai cac tai san tai chinh nay phu thu0c vao ban chat va muc dich cite tai san tai chinh va dtrgc quyet dinh tai thafi diem ghi nhan ban du. Ck tai san tai chinh cue C6ng ty g6m co tien va cac khoan tuong dtrang tien, cac khoan phai thu khach hang, phai thu khk, cac cong cu tai chinh dtrgc niem yet va khong dtrgc niem yet.

Tai thin diem ghi nhan ban du, cac tai san tai chinh dtrgc ghi nhan theo gia gec cong cac chi phi giao dich c6 lien quan trtrc tiep den tai san tai chinh do.

Np phcii Eric tai chinh Viec phan loai cac khoan ng phai tra tai chinh phu thu0c vao ban chat va muc dich cue khoan ng phai tra tai chinh va dtrgc quyet dinh tai thari diem ghi nhan ban dAu. Ng phai tra tai chinh cue C8ng ty gem co cac khoan phai tra ngtr&i ban, vay va ng, cac khoan phai tra khac.

Tai th6i diem ghi nhan ban du, cac khoan ng phai tra tai chinh dtrgc ghi nhan ban dAu theo gia gec trir cac chi phi giao dich CO lien quan trtrc tiep den ng phai tra tai chinh do.

Ong cy vim chil hihc Ong cu von chu s& him la hgp deng chimg to dtrgc nhimg lgi ich con lai ye tai san cue Cong ty sau khi trir di toan b0 nghia vv.

Bit trir cac cong cu tai chinh Cac tai san tai chinh va ng phai tra tai chinh chi dtrgc bit trir vori nhau va trinh bay gia tri thuk tren Bang can dei ke toan khi va chi khi C8ng ty:

• CO guy& hop phap de bit trir gid tri da dirgc ghi nhan; va

• Co du dinh, thanh toan tren soythuk hoac ghi nhan tai san va thanh toan no phai Ira ding mOt thCri diem.

Bcin Macy& minh nay la mot bo phO'n hop thanh va phai &toy dQc ding ved Bcio cao tai chinh gifia nien 19

(i)

CONG TY CO PHAN ICD TAN CANG — LONG BINH Dja chi: G243, KP7, phuemg Long Binh, thanh phi) Bien flea, tinh DOng Nai BAO CAO TAI CHINH GICJA MEN DO Qu$, II cua nom tai chinh ket them ngay 31 thang 12 nom 2017 Ban thuyet minh Bao coo tai chink gait nien di) (ti'ep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY THONG BANG CAN DOI TOAN

1. .x Tien va cac khoan tuning dtrung Wen Si) cuai ky Si) du nom

Ti6'n mat 273.254.829 234.125.104 Tien giri ngan hang khong kSr han 39.484.563.900 24.129.749.429 Cac khoan tucmg &rang tien 20.000.000.000 COng 59.757.818.729 24.363.874.533

2. Cac khoin du tir tai chinh

Cac khoan dau to tai chinh khoan dau to tai chinh cua

Dine tu. veto cong ty con Ong ty Co phan Tiep van Thanh Long (I) Dim to veto cong ty lien kit Cling ty COng ty Co phan Tiep van Tan Can - Long Binh ('') Dilu togdp Win vao don vi khdc

Ngan hang TMCP Quan d6i C6ng

cua Cong ty chi c6 dau to g6p van vao don vi khac. Thong tin ve cac Cong ty nhtr sau:

Si) cuei ky So (tau nom Dy• Dtr

Gia gec phimg Gia trj hqp ly Gia g6c pining Gia trj hqp ly 20.400.000.000

20.400.000.000

7.200.000.000

7.200.000.000

5.238.210.000

5.238.210.000

8.447.106.200

8.447.106.200

20.400.000.000

20.400.000.000

7.200.000.000

7.200.000.000

5.238.210.000

5.238.210.000

5.303.116.000

5.303.116.000

32.838.210.000 32.838.210.000

Theo Giay chting than dang Icy kinh doanh so 3602427771 ngay 24 thang 12 nom 2010, thay d6i lan tht'r nhat ngay 02 thing 07 nom 2013 do SO! Ke hoach va Dau tu tinh D6ng Nai cap, C8ng ty du tu vao Cong ty Co phan Tiep van Thanh Long 20.400.000.000 VND, tucmg throng 51% von dieu I. Tai ngay ket thac kSr ke town, Cong ty da Op du van theo giay chimg nhan clang ky kinh doanh.

Theo Giay chfrng nhan dang ky kinh doanh va Clang 14/ thue so 3603131791 dang 14, lart dau ngay 04 thang 01 nom 2014 do Si Ke hoach va Dau to tinh D6ng Nai cap, Cong ty dau to vao Cong ty Co phan Tiep van Tan Cang - Long Binh 7.200.000.000 VND, tucmg duang 36% von dieu ngay ket thfic k5rke town, Cong ty da g6p du so von eta cam ket. Do cac ca dong khac cua Cong ty lien ket chtra gap du van theo cam ket nen von Op dm chit sa ht7nt tai Cong ty lien ket tai ngay 30 than 6 nom 2017 chi la 15.000.000.000 VND, vi vay, ty 18 von gbp cua Cong ty tai Cong ty lien ket la 48% van dieu

ngay ket thilc ky ke town, Cong ty dau tu ca phieu vao Ngan hang TMCP Quan dOi vai gia trj 5.238.210.000 VND tucmg Ong volt 378.794 ca phan. Day la khoan ay that dau tu qua Cong ty me la Cong ty TNHH MOt thanh vien fong Cong ty Tan Cang Sai Gen.

Gia tri hop bi

DOi Writ cac khoan dau to co gia niem yet, gia trj hqp ly &Ric xac dinh theo gia niem yet tai ngay ket tit& nam tai chinh. Cong ty chtra xac dinh gia trj hop If dm cac khoin dau to !thong co gia niem yet do chtra c6 huong don cu the ye vi8c xac dinh gia tri hop ly.

Ban thuyb minh nay la mot bq phan hcip thanh va phai &tor dpc cling v61 Bao coo tai chinh girea nien c115

20

CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, phu&ng Long Binh, thanh phi Bien HOa, tinh Ding Nai BAO CAO TAI CHiNH GIUA NIEN DO Quy II dm natn tai chinh ket thac ngay 31 thang 12 nam 2017 Bin thuyit minh Bao cao tai chinh Oita Men CI§ (tiep theo)

Tinh hinh how ciong cita cac cong ty con va cong ty lien ket C6ng ty con va tong ty lien IC& Bang hoat dAng kinh doanh binh thutmg, khong co thay doi Ian so veri ky truck.

Giao dich voi cac cong ty con va cong ty lien ket

Cac giao dich tong )4u gitka C6ng ty vai ding ty con va ding ty lien ket rdur sau: Lay Ice tir dau nam den cool kj, nay

Kj, nay Kj, truffc Cong ty Co pilaf; Tilly von Thanh Long Cung cap dich vv trong nam 279.062.156 109.006.486 Dich vu cho thue kho dai han 468.033.798 468.033.798 Sir dung dich vu trong nam 1.992.389.915 6.750.000 Co ttrc dugc chia 2.040.000.000 2.040.000.000 Ging ty Co phan Trip vim Tan Ging — Long Binh Cung cap dich vu trong nam 65.392.791 61.502.190 Sir dung dich vu trong nam 11.956.136.909 9.958.602.090

3. Phil thu ngin han cua khich hang SO cuoi ky SO dau nam

Phdi thu cdc ben lien quan 6.418.916.713 6.320.948.600 Cong ty TNHH MAt thanh vien Tong Cong ty Tan Cang Sai Gen 5.700.486.116 5.985.318.394

Cong ty Co plan Tiep van Thanh Long 95.606.702 73.534.085 Cong ty Co phan Tiep van Tan Cang - Long Binh 57.008.772 6.935.027 Cong ty Co plan Kho van Tan Cang 542.214.156 218.105.030 Cong ty Co plan Dich vu Kj? thuat Tan Cang 23.035.831 29.981.296 Cong ty Co plan Van tai BA Tan Cang 565.136 1.354.320 Cong ty Co plan Cang Cat Lai 5.720.448 Phiii thu cdc khdch hang khdc 74.040.477.936 101.696.261.615 Cong ty TNHH Dich vu Cha cung img DHL Viet Nam 4.035.935.182 3.963.484.404

Cong ty Global Home, K.S. 10.172.121.642 10.155.801.578 C6ng ty TNHH Nestle Viet Nam 2.471.478.866 9.387.943.374 C6ng ty TNHH Pacorini Viet Nam 5.794.694.079 5.115.480.459 Cling ty Co plan Van tai va Tiep van Chau A Thai Binh Ducmg 3.401.675.897 14.612.678.247

Chi nhanh C6ng ty Co plan Van tai va Tiep van Chau A Thai Binh Dtrcmg tai Ha NAi 960.465.924 23.860.536.900

Cong ty TNHH Tien Nga 26.675.581.207 24.857.086.445 Chi nhanh C6ng Ty TNHH Thuy Tinh Malaya Viet Nam 3.135.440.000

Cac khach hang khac 17.393.085.139 9.743.250.208 COng 80.459.394.649 108.017.210.215

Ban &nye' t minh nay la m9t b¢ phifm hap thanh va phai dupe dpc cling veri Boo cao tai chinh giaa Men da

21

Tren 03 nam

Tren 03 nam

5.010.000

49.320.000

Tren 03 nam 5.010.000

Tren 03 49.320.000 nam

54.330.000 54.330.000

CONG TY CO PHAN ICD TAN LANG — LONG BINH Dia chi: G243, KP7, phuimg Long Binh, thanh phi Bien Hba, tinh D6ng Nai BAO CAO TAI CHINH GICA NIEN DO Quy II cua nam tai chinh ket thik ngay 31 thdng 12 nam 2017 Bin thuyet minh Ban cio tai chinh gifra Men dO (tiep theo)

4. Tra truck cho nguiti ban ngin han

SO cool kj, SO clAu nam Tra trtrac cho cac nguiri ban khdc

C6ng ty TNHH Dich vu Xay dung Lien Thanh Chi,nhanh C6ng ty Co phan Xay dung Ttr van Thiet ke M&T

Cong ty TNHH Xay lap Phat trien Bao Ngan

Cong ty TNHH San ,xuat Thucmg mai Dich vu Dau to Xay dung Thiet ke Tuan Hung

C6ng ty Co phan Trong Tin A Chau

Cong ty TNHH Thucmg mai Phu& An

Cac nha cung cap khac

5.673.653.282

4.900.000.000

369.872.232

220.677.050

183.104.000

1.144.851.010

449.369.010

400.000.000

133.434.000

162.048.000

Cong 5.673.653.282 1.144.851.010

5. Phai thu ngin han khic

SO cuOi k5r SO dau nam Gia tri Dv phong Gia tri Dir phong

Phai thu cac ben lien quan Cong ty Co phan Tidp van Thanh Long - Co nic &roc chia

Ph& thu cac to chirc vd ca nhan khdc

Tam ung

Kj, cuoc, ky quy

Cac khoan chi h6

Phai thu kink phi tong down, cac khoan bao hiem

Phai thu thud TNCN CBNV

Cac khoan phai thu ngan han khac

1.020.000.000

1.020.000.000

2.181.541.958

1.838.859.054

152.469.482

184.473.234

4.590.188

1.150.000

1.851.413.739

1.567.905.681

3.850.000

47.641.997

3.988.850

4.590.188

223.437.023

Cong 3.201.541.958 1.851.413.739

6. Nq xOu

Thai gian qui km

SO cuOi kjr Gia tri co

Gia g6c the thu hOi TWA gian qua km

SO dau nam Gia tri co

Gia gOc the' thu hOi

Ong ty CO phan Thiel bi Phu tong Ca dien — Phai thu tien ban hang Citing ty TNHH Phat trien San xuat Hang gia dung va Cong nghiep — Phai thu tien ban hang Cijng

Ban thuyet minh may la mat 6¢ ph4n hqp Thanh va piled dinctc 61K cling ved Bac) cao tai chinh glau nien ch3 22

CONG TY Co PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KlY7, phtrang Long Binh, thanh pht) Bien Ilea, tinh Deng Nai BAO CAO TAI CHiNH GI1YA NIEN DO Qu51 II caa nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chinh gifra nien dO (tiep theo)

7. Hang ton kho SC) cuoi kv SO dau nam

Gia gtic phong

Gia gOc Dn. phemg C6ng cu, dyng cu

8. Chi phi '&11 trtrerc ngn han

323.250.000

8a. Chi phi trd &war ng4n hgn

SO cuiii ky SO dau nam Chi phi cong cu dung cu 112.712.500 144.075.836 Chi phi phAn mem 32.695.583 31.235.750 Chi phi sera chtla 934.495.269 878.658.490 ging 1.079.903.352 1.053.970.076

8b. Chi phi trd 'rink dai hgn

SO cuoi ky SO dau nam Chi phi cong cu dung cu 255.510.984 84.447.725 Chi phi thud ca sa ha tang (*) 252.692.895.191 234.468.031.742 Chi phi sfra chila 16.373.821.246 14.061.944.553 Chi phi phAn mem 37.524.308 46.530.140 COng 269.359.751.729 248.660.954.160

(*) La chi phi thud ca se ha tang tai khu kinh to quiic phong Tan Cang Long Binh theo cac him dZing thud co se ha tang 14, v&i Cong ty TNHH MOt thanh vien Tong Cong ty Tan Cang Sai Gen yeti thei han thud tir 43 nam den 49 nam.

Ban thuyet minh nay la m¢t b¢ phtin hqp thanh via phai dupe d¢c cong voi Boo ccio tat chinh giut nien eto 23

191.

165.

443.

166 tf>

N

171.

379.

93

0.06

7

19.7

85.5

13.0

99

564.

856.

795

.624

2 9.8

5 9.0

09.2

10

42

.094

.98 4

.926

2.13

3.6

20.0

00

768.

229.

354.

901

736

.236

.725

.691

577.

063.

911

U

1.96

7.98

6.04

7 C C O C

O

2.00

9.02

6.04

7

1.23

9.07

4.20

0

1.52

2.93

9.42

9

486.

086.

618

00

00

t,; 00 52

8.49

4.96

6

1.43

9.49

1.08

1

2.04

9.11

4.47

7 73

.577

.190

. 450

99

7.40

6.40

0 65

7.64

5.02

8.3

17

1.97 2

.580.0

00

120.

000.

000

29.8

59. 0

09.2

10

2.04

9.114

. 477

75

.549

.770

. 450

1.

117.

406.

400

687.

504.

037.

527

1.92

6.98

6.47

7 37

. 413

.789

.019

24

6.66

6.65

0 1.

268.

468.

580

2.01

1.79

7.577

44. 0

47.0

08.7

49

480.

630.

563

123.

401.

002.

097

20. 3

54.6

64

2.1

77. 7

37.0

51

128. 5

3 2.0

20

17. 3

75.4

41.0

16

2.03

2.15

2.24

1 46

.224

.745

.800

60

9.16

2.58

3 14

0.77

6.44

3.11

3

3 7.3

16.9

00

29.5

30. 1

81.7

01

516.

775.

837

534.

244.

026.

220

29. 3

25.0

24. 6

50

508.

243.

817

546.

727.

594.

414

ca

o -C -C C.) C 1

tcal fok

>. g 'b

t0:0 00 ..= ,cztZ

g= -C =

..=

= Z. C. 0'C a 10 ->,

C. a:

,r, .0 c 00 ,,, , c)

"-# c ,..... , r )

, .. ..c el-

cl C.) tw. E

-. .14 <- c E 0 Ito .. .. a ..c0 ..= pi) Kts

GU no co c E E '-. get c E SCE ...< ,0

,is ..c 0. ..c - >ca 0 c o Kt e . ta e 0 a e

•rtz .e es ._ c..) :13

= .: ,t)

"L, Z 2 ..<0 .<0:1 . -7 .1:. 7 .- 1,0 .E. 7 48 ,„ _ _c c..> •.,0 ..= ..c

a, -'CO ..... = 00 ..= o '-' ..., 'CO- CO 4-. ..<0:1 7 00 0.0

to ..,0 = ,,c,3 0 0 = .-,c4 , 0 l0 CI = r.J 7 ,.. = ,t) ,e1 40 "CO V scti 10 c.i Z

,c7 4, 100 ,0 ..= Li ..-0 = „ , Z cn 2 4) ci) E-,Qc..)U ci) C.., rip c/) E-, k--, CZ Z

X

Tii san

cif) Bin

h him

hinh

.c;

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phuang Long Binh, thanh ph6 Bien Hoa, tinh136ng Nai BAO CAO TAI CHINH G1UA NIEN DO 6 thing diu ctia nam tai chinh ket thuc ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cao tai chinh giira nien dO theo)

10. Tai sin co djnh vo h1nh

LA phan mem quirt 1y. Chi tier nhtr sau: Nguyen gia Hao mon lily ke Gii trj con lyi

S6 du nam Mua sam trong nam KhAu hao trong nam SO cu6i tam

434.504.400 333.948.839

36.666.666

100.555.561

(36.666.666) 434.504.400 372.326.617 92.977.783

11. Chi phi xiy dyrng cot bin dot dang

Mua sim tai sin co djnh Xay dirng ca ban da dang Hang muc Tuyen cong D2000 Hang muc Nha kho 9A Hang muc Nha kho s6 20 (tang b6 sung nguyen gia) Hang muc Mai vain nha kho • so 20 Hang muc Nha cluia rcic va chtiv nhien lieu kho 20 Hang muc Van phong lam viec nha kho 9A Cong

SO diiu nam Chi phi phat

sink trong nam

Kit chuyen vao TSCD trong

nam SO cuOi kj, 566.000.000

8.974.237.379

8.974.237.379

2.133.620.000 20.884.771.831

2.521.356.210

13.450.000.000

2.765.273.636

1.520.407.980

496.152.167

131.581.838

(2.133.620.000) (29.859.009.210)

(11.495.593.589)

(13.450.000.000)

(2.765.273.636)

(1.520.407.980)

(496.152.167)

(131.581.838)

566.000.000

9.540.237.379 23.018.391.831 (31.992.629.210) 566.000.000

Ring chi phi di vay dirqc v6n hoa vao chi phi xay dtmg ca ban do dang trong ky IA 567.943.081 VND.

12. Phii tra nguOi bin nglin hen

SO cu6i kj, S6 dau nam Ph& Ira clic ben lien quan 114.803.282.697 87.748.183.792 Cling ty TNHH MOt thinh vien Ding Cling ty Tan CAng Sai Gan 107.764.792.370 80.600.454.290

Cong ty Co phan Tiep van Thanh Long 883.510.860 782.296.305 C6ng ty Co phan Tiep van Tan Cang - Long Binh 5.259.511.600 5.570.161.501 Cong ty Co phan Kho van Tan Cang 97.710.000 Cong ty C6 phan Djch vu Ky thuat Tan Cang 95.825.807 432.722.017 C6ng ty Co phan Van tai BO Tan Cang 351.840.000 2.088.359 C6ng ty C6 phan Giai phi!, Cong nghe Thong tin Tan Cang 113.239.310

COng ty TNHH Phat trien ngu6n nhan lvc Tan Cing — STC 62.457.500

Cong ty Co phan Nhien liOu Tan Cang 315.692.060 184.764.510 C8ng ty C6 phan Van tai Bien Tan Cang 34.400.000 Ph& trii clic nhia cung clip kluic 20.377.370.077 14.414.016.292 C8ng ty TNHH An Trung Phat 2.969.143.646 3.086.990.983

Ban thuye:t minh nay la mcir 60 phOn hop thanh va phcii dupc ci0c cung viii Bdo cao !hi chinh glau mien d¢ 25

CONG TY Co PHAN ICD TAN CANG - LONG BiNH Dia chi: G243, KP7, phuerng Long Binh, thanh ph6 Bien Haa, tinh Dtmg Nai BAO CAO TAI CHINH GIUA NIEN DO 6 thing dau cua nam tai chinh ket thtic ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cio tai chinh giva nal) d§ (tier. theo)

SO cuSi kjr SO din nam Cong ty Co phan Hai hai Mtreyi hai 3.092.562.877 1.897.144.375 Cong ty CO phAn Logistics Viet Tin 1.811.854.000 C6ng ty Co phan Xay dirng T.CONS 5.620.536.932 3.322.564.796 C6ng ty Co phAn Tiep van Long Binh 4.362.310.384 2.467.746.851 Cdc nha cung cAp khdc 2.520.962.238 3.639.569.287 ging 135.180.652.774 102.162.200.084

Cong ty khong co nq phai tra ngutri ban qua han chtra thanh toan.

13. Ngtriri mua tra tien trulfrc ngin han

SO mei ky SO (ILI nam Tra fru* caa cac khach hang khac 2.231.695 652.723.605 Trump Asia Enterprise Limited 650.143.008 Cdc khdch hang khdc 2.231.695 2.580.597 Cong 2.231.695 652.723.605

14. Thue va cac khoin phai n§p Nha nu&

SO du nam SO phili n§p trong nam

SO d'd thkrc n§p trong nam SO cuOi ky

Thue thu nhdp doanh nghiep 3.572.588.426 7.830.720.028 (8.022.588.426) 3.380.720.028

Thus thu nhdp doanh nghiep n6p h6 ben lien doanh

331.711.696 1.208.464.745 (331.711.696) 1.208.464.745

Thue thu nhdp ca nhan 219.419.746 1.372.780.644 (1.329.649.931) 262.550.459 Cdc loai thud khdc 3.000.000 (3.000.000) COng 4.123.719.868 10.414.965.417 (9.686.950.053) 4.851.735.232

ThuE gia tr, gia tong

C6ng ty n6p thud gid tri gia tang theo phtrcmg phdp khau trir. Thue suAt thud gia tri gia tang nhtr sau:

Dich vu cung cAp cho cac hang tau ntrac ngoai 0% Cung cAp ntrac sach 5% Cdc dich vet khdc 10%

Thai thu nh(tp doanh nghiep

C6ng ty phai n6p thud thu nhdp doanh nghiep cho cac khoan thu nhdp tinh thud vdri thud suAt 20% (cling kj, nam truck thud suAt la 20%).

Thud thu nhdp doanh nghiep phai n6p trong nam duvc dkr tinh nhu sau:

Lay ice tir clan nam den cad 14 nay

Nam nay Nam trithc T6ng lgi nhudn ke toan truck thud 40.990.927.684 28.118.403.376 Cdc khoan dieu chinh tang, giam lqi nhudn ke toan de xac dinh Iqi nhudn chiu thud thu nhdp 202.672.456 418.172.908 doanh nghiep:

Ban thuyit minh nay ld mOt b6 ph4n hap thanh vii phcii dupc dQc cling yen Bao cito ten chinh giaa nien de;

26

CONG TY Co PHAN ICD TAN CANG - LONG BINH Dja chi: G243, KP7, pluton Long Binh, thanh phei Bien Iloa, tinh Diing Nai BAO CAO TAI CHNI-1 GIO'A NIEN DQ 6 thing du cna nam tai chinh ket th6c ngay 31 thing 12 ram 2017 Ban thuyet minh Bao cao tai chinh giva Min di) (tiep theo)

Lay kd tir dau nam den cuoi kk nay Nam nay Nam try&

- Cac khoan dieu chinh tang 202.672.456 418.172.908 Chi phi khong h9p 53.427.653 77.175.000 L en chenh loch ty gib do dankgia lai tien, phai thu ngan han co gac ngooi tg cuoi kji nay 6.893.669 12.537.527

Lai ch'enh tech ty' 4icfr do clanh gib lai tien, phcii thu ngan km co goc ngoai to cuoi nom tridrc cla thvc hien trong nam nay

142.351.134 328.460.381

- Cac khoan dieu chinh giam Thu nhap chju thud 41.193.600.140 28.536.576.284 Thu nhap duce mien thue (2.040.000.000) (2.040.000.000) Lo cac ky truck dirge chuyen Thu nhap tinh thud 39.153.600.140 26.496.576.284 Thud suit thud thu nhap doanh nghiep 20% 20% Thud thu nhap doanh nghiep phai n6p 7.830.720.028 5.299.315.257

Viet xac djnh thud thu nhap doanh nghiep phai n6p cua Cong ty duvc can dr vao cac quy djnh hien hanh ye thue. Tuy nhien, nhthig quy djnh nay thay dOi theo thing thei ky va cac quy djnh ye thue di \fed nhieu loai giao dich khae nhau co the duvc giai thIch theo nhieu each khac nhau. Do vay so thud dirge trinh bay tren Bao cao tai chinh giU'a nien d6 co the se thay dOi khi ca quan thue kiem tra.

Ctic logi thud khdc Cong ty ke khai va n6p theo quy djnh.

15. Chi phi phai tra ngin hen

SO cuoi kk So dati nam Phdi trd cdc ben lien quan 1.401.557.669 2.270.910.197 C6ng ty TNHH M6t thanh vien Ring Cong ty Tan Cang Sai Gen 1.401.557.669 2.270.910.197

Chi phi thud kho, van phong, bac xEp 1.871.857.520 Chi phi to van 1.401.557.669 399.052.677 Phdi tra cdc to chik va ca nhan khdc 591.721.691 4.323.029.337 Chi phi lai vay phai tra 314.546.251 403.511.700 Chi phi h6i nghj khach hang 404.345.300 Chi phi du to xay dkrng kho 3.414.701.033 Cac chi phi phai tra ngin han Ichac 277.175.440 100.471.304 COng 1.993.279.360 6.593.939.534

Ban thuvit minh nay la mot 60 phan hop thanh va phai du9c d9c cung vErl Boo cao tai chlnh gills Men d¢

27

CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, phuaTig Long Binh, thanh phii Bien Flea, tinh D4S'ng Nai BAO CAO TAI CHINH GIUA NIEN DO 6 thing du cila nam tai chinh ket thtic ngay 31 thing 12 nam 2017 Ban thuyet minh Bao ego tai chinh Oita Men dr) (titp theo)

16. Doanh thu china thtrc hien ngin h4n/dailw

16a. Doanh thu chwa thud hien ngan han

SO cuOi ky SO dau nam Doanh thu chwa thud hien lien quan din cdc ben lien quan

Cong ty Co phan Tiep van Thanh Long — Tien thue co so ha tang

Doanh thu chwa thud hien lien quan din cdc to chtic vd cci nhan khdc

Cong ty TNHH Tien Nga — Tien thue co. so ha tang Cong ty c6 phan Tie!) van Long Binh — Tien thue co sa ha tang Cong ty TNHH Pacorini Viet Nam - Tien thue mai Om Cong ty TNHH Dich vu Giao nhan Van tai va Thtrcmg mai Cong Thanh - Tien thue ca so ha tang Cac khoan doanh thu chtra thkrc hi'en ngin han khac

936.067.596

936.067.596

4.898.814.741

445.269.012

1.596.964.332

800.000.000

1.999.581.396

57.000.001

936.067.596

936.067.596

10.468.860.192

6.072.314.464

1.596.964.332

800.000.000

1.999.581.396

CCmg 5.834.882.337 11.404.927.788

16b. Doanh thu chwa thud hien ddi han

SO cuili ky SO dau nam Doanh thu chwa th4rc hien lien quan din cdc ben lien quan

Cong ty Co phan Tie!) van Thanh Long — Tien thue ca sa ha tang

Doanh thu chwa thud hien lien quan din cdc to chem. va ca nhtin khcic

C6ng ty TNHH Tien Nga — Tien thue ca sa ha tang

Cong ty c6 phan Tiep van Long Binh — Tien thue ca soy ha tang

Cong ty TNHH Pacorini Viet Nam - Tien thue mai yam

Ong ty TNHH Dich vu Giao titian Van tai va Thtrang mai C6ng Thanh - Tien thue ca so ha tang

38.396.089.617

38.396.089.617

97.304.205.941

18.256.029.702

64.226.693.481

400.000.000

14.421.482.758

38.864.123.415

38.864.123.415

94.098.112.235

12.851.618.756

65.025.175.647

800.000.000

15.421.317.832

COng 135.700.295.558 132.962.235.650

17. Pligi tra ngAn 4n/clai han khic

/7a. Phdi tra ngiin han khdc

SO cuOi kS, se din nam Phdi tra cdc ben lien quan 24.477.425.808 19.494.634.276 Cong ty TNHH MOt thanh vien T6ng cong ty Tan Cang Sai Gen 24.477.425.808 19.494.634.276

Phai tra tijn thue clot, ti'jn an ca 17.314.925.808 12.332. 134.276 Co hic, lqi nhuan phcii tra 7.162.500.000 7.162.500.000

Ban thuyit minh nay la mOt 66 phefn h6p thanh va phcii clurrc dQc ding v6i Brio ado ten chlnh girra nien cl6 28

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phu&ng Long Binh, thanh phii Bien Hee, tinh Ding Nai BAO CAO TAI CHINH GIUA NIEN DO 6 thang dau ctia nam tai chinh ket thitc ngay 31 thang 12 nam 2017 Ban thuyet minh BA° can tai chinh gifra Men di) (ti6p theo)

SO cuiii ky SO (ILI nam Phdi trd cdc to char vd cd nhan khcic 18.916.650.765 9.189.506.869 Tai san thira chi giai guy& 1.500.000 1.500.000 Kinh phi c6ng down 107.846.698 Bao hiem xa h6i 97.060.501 108.443.251 Bao hiem y to 60.593.577 62.002.377 Nhan 14 quy, 14 cuac ngAn han 3.141.562.350 2.524.231.922 Co tirc, lqi nhuan phai tra 9.862.500.000 Lai vay phai tra ba Pham Thj Kim Anh 59.375.000 296.875.000 Cong ty Co phAn Sonadezi Long Binh (phai tra lien quan den ho &rig Ito tac kinh doanh) 4.833.855.556 5.298.606.826

Cac khoan phai tra ngtrai lao d6ng 34.577.000 55.169.500 Cac khoan phai tra ngin han khac 825.626.781 734.831.295 ging 43.394.076.573 28.684.141.145

17b. Phdi tra dai hgn khdc

SO cuoi kj, SO din nam Ph& tra cdc to chile khdc 156.666.449.650 156.660.258.250 Nhan kj, quji, ky cucfc (t) 65.196.449.650 65.190.258.250 Cong ty Co phAn Sonadezi Long Binh - Phai tra tien hap tac kinh doanh dai han tai kho hang (" 91.470.000.000 91.470.000.000) COng 156.666.449.650 156.660.258.250

(i) Bao g6m cac khoan ky quy thue kho co tiled han tir 5 nam den 49 nam, chi tiet nhu. sau: SO cad nam SO du nam

Citing ty TNHH Brenntag Viet Nam 581.000.000 581.000.000 Cong ty TNHH Dich vu Giao nhAn - Van tai va Thuang mai Cong Thanh 1.500.000.000 1.500.000.000

Cong ty Global Home, K.S. 18.332.508.500 18.344.582.600 C6ng ty TNHH Thtrang mai Dich vu Nam Giang 121.500.000 121.500.000 Cong ty TNHH Pacorini Viet Nam 32.652.816.150 34.126.854.150 C6ng ty Co phAn Scafe 16.321.500 C6ng ty TNHH Schenker Viet Nam 1.508.625.000 C6ng ty Co phAn Tien Nga 10.500.000.000 10.500.000.000 COng 65.196.449.650 65.190.258.250

Chi tiet cac hap ding va phu luc hqp cl6ng hap tac kinh doanh xay dung va khai thac kho nhu sau:

‘( Ho (fang ho tac kinh doanh se 485/HD-ICDLB-SZB ngay 21 thang 09 nam 2013 ho tac dAu to xay dung IA tai khu kinh to qu6c phong Tan Cang Long Binh, trong do Cong ty Co phAn Sonadezi Long Binh g6p 49% yen to c6, tuang &rang 24.990.000.000 VND.

1 Phu Luc harp (fang hap tac kinh doanh se 485/HD-ICDLB-SZB/PL I ngay 08 thang 05 nam 2014 hap tac dau ttray dtmg them kho 14A tai khu kinh to qu6c phong Tan Cang Long Binh, trong dO Cling ty Co6 phan Sonadezi Long Binh g6p 49% von to c6, tucmg ducmg 27.139.000.000 VND.

Bcin thuyit minh nay la m¢1 b0 phcin hqp thanh va phai duccc dpc cling yen Bcio tho tat chinh gala Min cl(5 29

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243. KP7, phtrerng Long Binh. thanh phi Bien Hee, tinh Dring Nai BAO CAO TAI CHINH GIUA NIEN DO 6 thang dau cua nam tai chinh ket thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bio cao tai chinh giam tan 8p (tiep theo)

V Phu* hqp ding hqp tac kinh doanh s6 485/HD-ICDLB-SZB/PL2 ngay 15 thang 06 nam 2015 hqp tac dau ttr xay dtmg them kho 20 tai khu kinh t6 qu6c ph6ng Tan Cang Long Binh, trong do C8ng ty Co phAn Sonadezi Long Binh Op 49% von to co, Wang &rang 39.341.000.000 VND.

17c. Nct qud hgn chwa thanh loan

Cong ty khong CO nq phai tra khac qua han chtra thanh toan.

18. Vay Nth nq thue tai chinh ngin han/dai han

18a. Vay nOn hgn

SO cuOi ky SO din nam Vay nOn hgn phdi Ira cdc to char viz ca nhan khdc 68.875.603.548 71.814.043.755

Vay ngan han cac ca nhan 10.000.000.000 10.000.000.000 Ba Pliant Thi Kim Anh (I) 10.000.000.000 10.000.000.000 Vay dai han cren han tra (xem thuy& minh s6 V.18b) 58.875.603.548 61.814.043.755

Ngtin hang ThIcong mai Ca pita?? Qudn doi — Chi nhanh An Phit 43.875.603.548 46.814.043.755

Ngcin hang Thwang mai Co phan Ngoai thuong Viet Nam — Chi nhcinh Bien Floa 15.000.000.000 15.000.000.000

COng 68.875.603.548 71.814.043.755

0) Khoan vay Ba Pharn Thi Kim Anh veri lai swat 5%/nAm de xay cltrng kho hang, khoan vay nay dugc dam bac bang tin chip..

Chi tit s6 phat sinh v& cac khoan vay ngan han trong nam nhu sau:

Vay ngin han cac to Vay dai han chin va ca ratan khic den han tra Cting

S6 dau nam 10.000.000.000 61.814.043.755 71.814.043.755 S6 ket chuy6n ter vay dai han 18.101.073.000 18.101.073.000 S6 tin vay da tra trong !lam (21.039.513.207) (21.039.513.207) SO cu6i nam 10.000.000.000 58.875.603.548 68.875.603.548

18b. Vay dai hgn

SO cuOi ky SO din nam Vay dai hgn phtii Ira cdc to char khdc 200.396.161.575 204.576.271.974 Ngan hang Thtrong mai Co phan' Quan Doi — Chi nhanh An Ph6 (') 87.974.897.507 84.655.007.906

Ngan hang Thuang mai Ngoai thtrcmg Vi6t Nam —Chi nhanh Bien We (ii) 112.421.264.068 119.921.264.068

ging 200.396.161.575 204.576.271.974

C8ng ty c6 kha rang tra dtrut cac khoan vay dai han.

Khoan vay dai han Ngan hang Thtrang mai Co phan Quan dOi — Chi nhanh An Ph6 de tai try:

✓ Diu tir xay dkmg ca s6 ha tang cua Cong ty Co phan 1CD Tan Cang — Long Binh va muc dich khaz neu ducfc Ngan hang chip thulan bang van ban tr,trac.th6i diem giai ngan khoan vay co lien quan. Khoan vay nay duqc dam bao bang vi6c the chap tai san hinh thanh ter von vay.

Ban thuyit minh nay to mot b¢ pkin hqp themh vet phoi cluqc dqc cling veri Bao coo tai chinh ghta nien dq 30

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phuang Long Binh, thanh OA Bien Hem, tinh DAng Nai BAO CAO TAI CHiNH GIUA MEN DO 6 thang dau cua nam tai chinh ke't thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh gifra Men dq (ti6p theo)

✓ DAu tu mua 02 cau khung banh 16p Kalmar, thai gian vay 96 thang. Khoan vay nay &roc dam bao bang viec the chap tai san hinh thanh tir von vay.

tu nh5p khau 05 xe nang din hieu TCM, thitri gian vay 60 thang. Khoan vay nay ducic dam bao bang viec th6 chap tai san hinh thanh tir von vay.

✓ Dau to xay dung tuy6n cOng D2000, thOi gian vay 60 thing. Khoan vay nay dtroc dam bao bang viec th6 chap kho hang s6 13 va kho hang quan chap.

✓ Dau to nh5p khau 03 xe nang dien hieu TCM theo hop dong ngoai thucmg GV22030517 ngay 22/03/2017, th6i han vay 60 thang. Khoan vay nay &roc dam bao bang viec th6 chap tai san hinh thanh tir von vay.

• to xay dung kho nguyen lieu h6a chat phyc vy may mac (kho 9A), thai han vay 96 thang. Khoan vay nay ducic dam bao bang viec the chap tai san hinh thanh tit von vay.

Cac khoan vay Ngan hang Thtrcrng mai CO phan Ngoai thirang Viet Nam — Chi nhanh Bien Wm de dau ttr xay dung nha kho. Cac khoan vay nay duqc dam bao bang viec th6 chap tai san hinh thanh tir von vay.

Ky han thanh toan cac khoan vay dai han nhtr sau:

SO cuoi ky SA dau nam Tit. 1 nam troy xu6ng 58.875.603.548 61.814.043.755 Tren 1 nam den 5 nam 125.712.962.305 119.996.165.506 Teen 5 nam 74.683.199.270 84.580.106.468 COng 259.271.765.123 266.390.315.729

Chi tit s6 phat sinh ve cac khoan vay dai han nhu sau:

Lay ke tir dAu nam den cutii k5' nay Nam nay Nam trtgrc

S6 du nam

S6 Wen vay phat sinh

S6 tin vay da tra

K6t chuy6n sang vay ngin han

SO cuoi nam

204.576.271.974

13.920.962.601

(18.101.073.000)

170.907.743.260

21.757.303.859

(24.931.513.207)

200.396.161.575

167.733.533.912

18c. Vay qua hgn chug thanh loan

Cong ty khong co cac khoan vay qua han chtra thanh toan.

19. Quy khen thuirng, phtic lqi

SO dau nam Ting do trich

lap tir Iqi nhuan Tang khac Chi qujr trong

nam SA cuAi ky Qu9 khen thuang 22.830.993 5.278.260.000 (4.403.327.524) 897.763.469 Qu9 pluic Igi 14.351.576 2.639.130.000 6.381.937 (958.627.000) 1.701.236.513 Quy thuang Ban quan IY, diet' hinh 42.000.000 649.200.000 (669.200.000) 22.000.000

Ci)ng 79.182.569 8.566.590.000 6.381.937 (6.031.154.524) 2.620.999.982

Ban thuyet mink nay la mOt b¢ phan hap thank va phoi Attar doc cling vdi Rao cao t6f chinh gifire Men dO 31

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phubng Long Binh, thanh phei Bien Floa, tinh Ding Nai BAO CAO TAI CHiNH NIEN DO 6 thing dau cua Warn tai chinh Ic'et thuc ngay 31 thing 12 nam 2017 Ban thuyet minh Sao cao tai chinh gifra nien di) (tier) theo)

20. VOn chii sir hint

20a. Biing did chi& hi& dOng cut: von chit so' hien

V6n dau ttr ciia chti him

Quy dau to phat trien

1,91 nhuOn sau thue chua plan

phoi ging S6 dau nam 187.000.000.000 35.323.884.667 50.028.725.206 272.352.609.873 Lai nhuan trong ky nay 33.160.207.656 33.160.207.656 Trich lap cac quy 7.504.310.000 (16.070.900.000) (8.566.590.000) Chia c6 tirc nam 2016 (28.050.000.000) (28.050.000.000) S6 du cuOi nam nay 187.000.000.000 42.828.194.667 39.068.032.862 268.896.227.529

20b. Chi lib von gdp ctia chit sa haw

SO cuOi kj, SO dau nam Cong ty TNHH M6t thanh vien T6ng Cong ty Tan Cang Sai Gen 95.500.000.000 95.500.000.000

Ngan hang Thuang mai Co phan Quan d6i 15.000.000.000 15.000.000.000 Ong ty Co phan Kho van Giao nhan Ngoai thuang M6c An Chau 12.000.000.000 12.000.000.000

Cac c6 dong khac 64.500.000.000 64.500.000.000 COng 187.000.000.000 187.000.000.000

20c. Co phieu

SO cuOi ky SO din nam Si luvng c6 phieu dang ky phat hanh 18.700.000 18.700.000 S6 ltrang c6 phieu da phat hanh 18.700.000 18.700.000 - Codphiecu pha thong 18.700.000 18.700.000 - Cophieuuudai

S6 lucmg c6 phieu duvc mua tai

- Co phrju phd thong

- Co phieu tru clai

S6 luvng c6 phieu dang luu hanh 18.700.000 18.700.000 - Co phi"j'u phd thong 18.700.000 18.700.000 - CO phi'Au tru cicii

Menh gia c6 phieu dang ltru hanh: 10.000 VND.

20d. Phan ph& 191 nhulpt

Trong ky C6ng ty da phan phOi lqi nhuan theo Nghi quyet Dai h6i c6 dong throng nien nam 2017 so 01/2017/NQ-DHCD ngay 21 thing 4 nam 2017 ninr sau:

VND • Chia c6 tire cho cac c6 dong 28.050.000.000 • Trich quy dau to phat trien 7.504.310.000 • Trich quy khen thtramg 5.278.260.000 • Trich quj, phtic lqi 2.639.130.000 • Trich quy throng ban quan ly dieu hanh 361.200.000

Ban thuyit minh nay la mot b9 phOn hop thimh va phat cht9c doe sing vOi &fa ccio ten chinh girta nien do 32

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phtrOng Long Binh, thanh 016' Bien Flea, tinh 11:06ng Nai BAO CAO TAI CHINH GICTA NIEN DO 6 Mang du cila nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chinh girra nien dii (titp theo)

21. Cac khoin myc ngoai Bang can dOi

Ngopi to cdc lopi

SO cuOi ky

SO ditu nam

Dollar My (USD)

4.468,62

358.573,34

THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOAT DOG KINH DOANH

Doanh thu ban hang va cung cap dich vu

Tong doanh thu

Ley ke tir ditu aim den cuOi 14, nay Nam nay Nam trmlrc

VI.

1.

la.

Dich vv cho thue kho va cac dich vy di kern Dich vv cho thue ca so 114 tang Doanh thu cho thue ciu tai Cat Lai gong

160.377.172.505 5.770.389.273 4.300.002.000

170.447.563.778

124.005.559.429 5.195.498.200 4.950.000.002

134.151.057.631

lb. Doanh thu bdn hang va cung cap djch vy cho cdc ben lien quan Ngoai cac giao djch N4 ban hang va cung cap dich vv cho cong tyscon, cong ty 1 bay a thuyet minh s6 V.2, Cong ty con ph& sinh cac giao dich ye ban hang va cho cac ben lien quan khong phai la cong ty con, cong ty lien ket nhtr sau:

Ley ke tir dau nam den Nam nay

ien ket duvc trinh cung cap dich vy

cuOi 14, nay Nam truck

Cong ty TNHH M6t thanh vien Tong Cong Tan Cang Sai Gen Djch vy cung cdp cho Cling ty me

ty

7.499.725.746 6.070.185.451 Cho Cong ty me thue cau tot Cang Cat Lai 4.300.002.000 4.450.000.002 Cong ty Co plan Kho van Tan Cang Cung cdp djch vu 1.968.588.160 2.614.610.100 Cong ty Co phAn Djch vu Ky thuat Tan Cang Cung cdp djch vy 25.391.206 49.830.074 Cong ty Co phAn Van tai B6 Tan Cang Cung cdp djch vy 2.559.680 9.813.120 Cong ty CO plan Cang Cat Lai Cung cdp djch vu 31.798.748

2. Chi vim hang ban

Gia vim cua djch vv da cung cap

tir dttu nam den cuOi kj, nay Nam nay Nam truce

107.646.958.625 90.006.584.887

Ban thuyit minh nay to mOt b6 phOn Imp thimh va phcii chew d9c cling v6i Boo coo tai chinh pita nian dO 33

CONG TY CO PHAN ICD TAN CANG — LONG BINH Dja chi: G243, KP7, phuong Long Binh, thanh ph6 Bien Haa, tinh Dang Nai BAO CAO TAI CHINH GIUA NIEN DO 6 thing du cua nam tai chinh ket thic ngiy 31 thing 12 nam 2017 Ban thuyet minh BA° cao tai chinh gifia Wen di) (ti'ep then)

den cued 1(5/ nay Nam tru6c 98.133.334 10.257.499

2.040.000.000 38.331.038

128.776.916

2.315.498.787

Lay ke tir clan nam Nam nay

219.999.996 34.764.722

2.040.000.000 40.266.131

4.949.566

2.339.980.415

3. Doanh thu hoot ding tai chinh

Lai tien girl c6 ky han Lai tien g ri kh6ng ky han Co ttic, lqi nhuan duvc chia Lai chenh rech ty gia phat sinh Lai chenh tech ty gia do danh gia lai cdc khoan muc tien to c6 goc ngoai to CeIng

4. Chi phi tai chinh

Chi phi iai vay Lo chenh Lech ty gia phat sinh Lo chenh tech tY gia do danh gia 10i cac khoan mix tien to c6 g6c ngoai to

CQng

5. Chi phi ban hang

Luy ke tir dAu nam den cuoi ky nay Nam nay Nam trunk

9.338.265.820 8.740.389.635

47.839.283 146.133.684

192.519.325 192.064.600

9.578.624.428

9.078.587.919

Lily ke tir dliu nam den cuoii ky nay Nam nay Nam trir6c

Chi phi dich vu mua ngoai

11.900.000

156.540.000 Cac chi phi khac 598.517.500

770.513.836

ging 610.417.500 927.053.836

6. Chi phi quart ly doanh nghi0

Lay ke tir dau nam Nam nay

den cuoii ky nay Nam trir&c

1.933.703.569 518.974.550 391.309.962 770.793.594

3.000.000 1.689.844.930 2.976.595.180 8.284.221.785

Chi phi cho nhan vien Chi phi vat liSu quan 1y Chi phi d6 dung van phong Chi phi khau hao tai san c6 dinh Thus, phi va IS phi Chi phi dial vu mua ngoai Cac chi phi khac Ci)ng

5.999.447.200 396.439.716 593.445.751

1.300.773.227 3.000.000

1.870.757.706 3.618.356.295

13.782.219.895

7. Thu nhtsip khac

Lay ke tir dau nam den cuiii ky nay Nam nay Nam trunk

Tien b6i thtrang Thu nh'ip khac COng

73.250.329 40.000

20.385 73.290.329

20.385

Ban thuyet minh nay la m¢t b¢ pkin hop thanhth phcii chtqc doc cling vdi Bew cho tai chinh gaila nien d¢ 34

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phi:Ong Long Binh, thanh phO BiEn HOa, tinh Diing Nai BAO CAO TAI CHiNH GIUA NIEN DO 6 thang du dm nam tai chinh ket thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tat chinh giva Men dq (tiEp theo)

8. Chi phi khac

Luy ke tir dAu nam den cu6i 14 nay Nam nay Nam trirem

Thus bi phat, bj truy thu TiSn an dm Hai quan TiSn b6i thing

C(ing

10.442.653 42.985.000

198.258.736

51.725.000

251.686.389

51.725.000

9. Lai teen co phieu

Thong tin vS raj tren c6 phiSu thrgc trinh bay tren Bao cao tai chinh giira nien dO hop nhAt giira nien dO.

11. Chi phi san xuat kinh doanh theo yeu to Lily ke tir dau nam den cuOi kj, nay

Nam nay Nam truirc Chi phi nguyen liSu, vat liSu Chi phi nhan citing Chi phi khAu hao tai san c6 djnh Chi phi djch vu mua ngoai Chi phi khac ging

2.405.080.067 22.121.306.937 19.822.179.765 72.809.355.034 4.881.674.217

122.039.596.020

2.444.515.586 17.023.403.002 18.525.330.605 57.019.305.660 4.205.305.655

99.217.860.508

VII. NHUNG THONG TIN KHAC

1. Giao djch va so du• yeti cac ben lien quan

Cac ben lien quan vai Cong ty bao g6m: cac thanh vien quan l5T chu ch6t, cac ca nhan c6 lien quan vai cac thanh vien quanljt chu chat va cac ben lien quan khac.

la. Giao dick va so dtr veri cdc thanh vien quilts I, clui chat va cdc eel nhan co lien quan vol elk thanh vien qucin Iy clui chat Cac thanh vien quail 15, chti chat g6m: cac thanh vien I-10i dong quan tri va cac thank vien Ban diSu hanh (Ban Giam doc). Cac ca nhan co lien quan cac thanh vien quail 1)% chi chat la cac thanh vien mat thiSt trong gia dinh cac thanh vien quan ly chu chat.

Giao dick y& cac thanh vien quern 1)5 chu chot va cac ca nhan có lien quan vai cac thanh vien quan 1)5 chir chat

Cong ty khong phat sinh giao.dich ban hang va cung cap djch vu ding nhir cac giao djch khac vai cac thanh vien quan 15/ chit ch.& va cac ca nhan co lien quan vai cac thanh vien quan ly chu ch6t.

Cong no. vai cac thanh vien quern 1)5 chit chat va cac ca nhan co lien quan vai cac thanh vien quern 1); cirri chat

Cong ty khong co cong rig vai cac thanh vien quan 151 ch6 ch6t va cac ca nhan c6 lien quan vai cac thanh vien quan 15f chu chat.

Thu nhap cria cac thanh vien quan 1)5 chi' chat

Lily ke tir dill nam den cad ky nay Nam nay Nam tru*c

TiSn lircmg 872.867.855 1.070.713.047 TiSn thtrang 415.510.873 466.798.543 C(Ing 1.288.378.728 1.537.511.590

Bcin thuyeit minh nay la mat ha phdn hop thanh vet phai &gm doc cling vari Bao cao tat chinh giaa nien d¢ 35

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phtrong Long Binh, thanh ph6 Bien Flea, tinh Dcing Nai BAO CAO TAI CHINH GICA NIEN DO 6 thing du cua nim tai chinh ket thitc ngay 31 thing 12 nim 2017 Bin thuyet minh Bio cio tai chinh giira nren de (tier) theo)

lb. Giao dich va so dtr voi ale ben lien quan khac

Cac ben lien quan khac vii Cong ty gem: Ben lien quan khac COng ty TNHH MOt thanh vien Tang Cong ty Tan Cang Sai Gen Cong ty Co phan Tiep van Thanh Long Cong ty Co phan Tiep van Tan Cang — Long Binh Cong ty TNHH Met thanh vien Xay dtmg Cong trinh Tan Cang Cong ty Co phan Dai 1y Giao nhan Van tai Xep d6 Tan Cang Cong ty Co phan Van tai Be Tan Cang Cong ty Co phan Van tai Thily Tan Cang Cong ty Co phan Kho van Tan Cang Cong ty Co phan Tiep van Cat Lai Ging ty Co phan ICD Tan Cang — Song Than Ging ty TNHH MOt thanh vien Hoa tieu Tan Cang Cong ty Co phan Dich vu Hang hai Tan Cang Cong ty Co phan Dich vv Ky thuat Tan Cang Cong ty Co phan Tan Cang — Cai Mep Cong ty TNHH Cang Quec to Tan Cang - Cai Mep Cong ty Co phan Giai phap C6ng nghe Thong tin Tan Cang COng ty Co phan Tan Cang Mien Trung Cong ty Co phan DIC Tan Cang — Cai Mep COng ty Co phan Tan Cang Hiep Phtrac C8ng ty Co phan Tan Cang Cypress COng ty TNHH Phat trien nguen nhan ltyc Tan Cang — STC C8ng ty Co plan Van tai Bi&I Tan Cang

MIA quan hg Cong ty me Cong ty con C8ng ty lien ket Cong ty cung Tap doan Ging ty ding Tap doan Cong ty ding Tap doan Cong ty ding Tap doan Cong ty ding Tap doan Cong ty cung Tap doan Cong ty ding Tap doan C6ng ty ding Tap doan Cong ty ding Tap doan Cling ty ding Tap doan Cling ty ding Tap doan Cong ty cling Tap doan Cong ty ding Tap doan Cling ty ding Tap doan Cong ty ding Tap doan Cong ty ding Tap doan Cong ty ding Tap doan Cong ty ding Tap doan Cong ty ding Tap doan

Giao dich vii cac ben lien quan khac Ngoai cac giao dich phat sinh va i cac ding ty con va ding ty lien doanh, lien ket dA &Km trinh bay ar thuyet minh so V.2 ding nIur cac giao dich ve ban hang va cung cap dich vu cho cac ben lien quan khac kh6ng phai IA c6ng ty con va cong ty lien ket da dtrac trinh bay a thuyet minh se VI.1 b, Cong ty con phat sinh cac giao dich khac vii cac ben lien quan khac nhtr sau:

Lfiy ke tir diu nam den cuSi 14 nay Nam nay Nam trtrov

Ong ty TNHH M'Ot thanh vien Tjng Cang ty Tan Cling Sai Gbn Chi phi mua vat ttr, dich vu 1.524.197.718 1.436.968.342 Tien thue dat phai tra 5.147.841.996 7.293.577.319 Phai tra co tirc nam truac 14.325.000.000 14.325.000.000 Ging ty Co phint rein tai BO Tan Cang Sir dung dich vv trong ky 321.816.769 122.449.737 Ging ty Co phan ICD Tan Cang - Song Min Sit dvng dich vu trong ky 2.675.000 Can- ty Co phiin Kho vein Tan Cang Sir dung dich v trong ky 88.827.273 Ong ty Co phan Dich vu Ky thutit Tan Cting Sir dung dich vv trong ky 205.201.002 631.778.011

Ban thuyit minh nay la mat bP phdn hap theinh va phai dterc dQc clingy& Bao cao tai chinh giaa nien tip 36

Nguiri lap bieu Ke toan trtrerng

CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phuOng Long Binh, thanh ph"6 Bien Hoa, tinh Dtmg Nai BAO CAO TAI CHINH GicrA NIEN DO 6 thang dau cOa nam tai chinh ket th0c ngay 31 thang 12 nam 2017 Ban thuyet minh Ban cao tat chinh gaa Men di) (tiep theo)

Luy ke tir dau nam den cuoi ky nay Nam nay Nam trunk

Ong ty TNHH Ging Quiic ti Tan Ging Cdi Mep Sir dung dich vu trong ky 1.545.455 899.001 Ging ty Co phan Giai phdp Cong nghe Thong tin Tan Ging Sir dung dich vu trong ky 142.500.000 160.460.000 Cong ty TNHH Ph& triers Nguan nhan ly: c Tan C'Ong STC Sir dung dich vu trong ky 450.838.411 110.059.000 Ong ty Co philn Nhien lieu Tan Ciing Sir dung dich vu trong k5' 927.255.510 286.563.118 Ong ty Co phlin DIC Tan Ciing - C'di Map Sir dung dich vu trong ky 3.567.736 Cong ty Co' phiin Vein tai Bib: Tan Ciing Sir dung dich vu trong ky 31.272.727

Cong na vdi cac ben lien quan /char Cong nq vai cac ben lien quan khac dugc trinh bay tai cac thuyet minh so V.3, V.5, V.12, V.15, V.16 va V.17.

2. Thong tin ve hoyt (tang lien tyc

Tai ngay 01 thang 01 nam 2017 va ngay 30 than 6 nam 2017 nq ngan han Ian ham tai san ngan han Ian hxgt la 89.445.376.977 VND va 118.232.628.047 VND. Sir kien nay co the anh twang den kha nang thanh toan cua C6ng ty. Tuy nhien, cac khoan nq ngan han cua C6ng ty chi yeu la cac khoan nq phai tra cac ben lien quan, trong do tong cac khoan nq phai tra Cong ty me tai ngay 01 thang 01 nam 2017 va ngay 30 thang 6 nam 2017 lAn licit la 102.365.998.763 ,VND va 133.643.775.848 VND. Cong ty da dam phan va duce Cong ty Inc deng gia han nq dOi v6i cac khoan nq nay. Vi vay, Ban Giam doc Cong ty tin tuong COng ty CO du kha nang thanh toan cac khoan nq den han tir d6ng tien tir hoat dgng kinh doanh va tien thu tir cac tai san tai chinh ddo han.

Ngoai sy kien nq phai tra ngin han Ian hom tai san ngan han, C6ng ty khong co stir kien nao c6 the ciAn den nghi nger dang Ice ye. kha nang hoat d6ng lien tuc. Do vay Bao cao tai chinh gitla nien d6 qu5, IV dia nam tai chinh ket th6c ngay 31 thang 12 nam 2017 van clugc lap dya tren gia thiet Cong ty hoat &Ong kinh doanh lien tuc.

3. Sty kien phat sinh sau ngay ket thtic ky ke town

Khong co stir kien trong yeu nao phat sinh sau ngay ket th6c ky ke toan yeu eau phai dieu chinh s6 lieu hoac ding bo teen Bdo cao tai chinh giva nien

Lap, ngay 20 thdng 7 nam 2017

am if&

COG T Y • "A i C D 4 c6 PH . Irb i„... .41'

it ;i3,14 CA fl CANG i ,d5 ,\LCMG

''(k;,:,

N,._11(5A-Ti .." HO Phti ._----.-__—....-- Le Quynh Quang Nguyen Dtk Khiem

003327

Brin thuyeit minh nay ki mot be) ph4n hap thanh va phai duqc doc cling yeti Bao coo ten chinh giim nth.; dO

37

Documents

CONG TY Co PHAN ICD TAN CANG LONG BiNHstatic2.vietstock.vn/data/OTC/2017/BCTC/VN/QUY 2/ICDLongBinh... · 2. Bang can dOi ke toan gi&a nien d(i tai ngky 30 thing 6 nam 2017 2 - 5 3