SASCO - Báo cáo tài chính tổng hợp 2016

BAO CAO TAI CHiNH TONG HP
NAM TAI CHiNH KET THUG NGAY 31 THANG 12 NAM 2016
CONIC TY CO PHAN
DICH VI) HANG KHONG
SAN BAY TAN SON NHAT

t•t
CONG TY.CORHAN DICH VII HANG KHONG SAN BAY TAN SO'N'iNHAT
MIJC LiJC
1. Myc lyc
Trang
1
2. BA° cao cia Hai deng plan tri 2 - 5
3. Bao cao kiem toin dc lap 6 - 7
4. Bang can di k toin tyi ngay 31 thing 12 ntim 2016 8 - 11
5. Bao cao ket quit hoyt tang kinh doanh
cho nam tat chinh ket thic ngay 31 thing 12 am 2016 12
6. Back cao Itru chuyen tin
cho nam tat chinh ket iliac ngay 31 thing 12 nam 2016 13 - 14
7. Ban thuyet mirth Bio cao tai chinh
cho nam tat chinh ket thfic ngay 31 thing 12 nam 2016 15 - 59
8. Thy lyc 60 - 62
***********************

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GONG TY Co PHAN DiCH vy HANG KHONG SAN BAT=TAN SON NHAT
BAO CAO CiJA HO BONG QUAN TR1
Hi deng quan tri Cong ty c6 phan dich vi hang killing san bay Tan San NhAt (sau day ggi tat la "Clang
ty") trinh bay bao cao cita minh cling veri Bao cao tai chinh tong hop cho nam tai chinh ket thilc ngay
31 thang 12 nam 2016.
Khai quit ve Ging ty
COng ty la doanh nghiep ducrc c6 phan h6a tir ceng ty Nita nue.° - Cong ty TNHI1 met tharth vien dich
vu hang kh6ng san bay Tan San Nhat theo Quyet dinh s6 2572/QD-BGTVT ngay 07 thang 7 nam 2014
caa BO Giao thong Van tai. Cling ty hog Ong theo GiAy chimg nhan dang k9 doanh nghiep s6
0301123125 (s6 ea 4106000177), dang k9 tan dau ngay 30 thang 6 nam 2010 va clang ky thay d'ei lan
thir 07 ngay 26 thang 8 Warn 2015 do Ser Ke hoach va DAu tu TP. He CM Minh cap.
Try sa chinh
- Dia chi : San bay qu6c te Tan San NhAt, phubng 2, quan Tan Binh, TP. He Chi Minh
- Dien thoai : (84.8) 38.448358
- Fax : (84.8) 38.447812
Hoat ging kinh doanh cüa C6ng ty theo GiAy chimg nha'n dang ky doanh nghiep la:
• Ban le khac trong ck cira hang kinh doanh tang hop, chi tiet: Kinh doanh hang mien thue; Ban le
luong thyc, thyc pharn, de ueng, thu6c la, thu6c iao, hang Ulu ceng my nghe, yang bac, dá quy, van
hoa pham (c6 nOi dung &rot phep luu hanh); NOng, lam, hai san nguyen lieu, dOng vat song (chong
boat deng tai try s& va tnir dOng vat quy hiem); H6a chat sir dung trong Ming nghiep (lit thu6c bao
thcre,vat); Vat lieu xay dyng; Xe c6 dOng ca, m6 to, xe gan may, phy tang cho xe ca Ong ca,
xang, dau, m6 (wit gia cling ca khi, tai che phe thai, xi ma din tai try so); Nguyen vat lieu phi tieing
nghiep, phe lieu va do phe thai (khong hoat Ong tai try se); May moc, thiet bi va.phy tang thay the
nganh ceng — nong — ngu nghiep, h6a chat (trir loai sir dyng trong Ming nghiep); Tap pharn, may
Truk, thiet bi , do dung ca nhan va gia dinh; Sach, bao, tap ch1.(co nOi dung duce phep luu hanh);
Xang, dau, ma, nhat, gia vi, cham, nuec sot, thily hal san, thirc an thay san (thong hog Ong
tai try sa); Xuat nhap khau hang Ma phyc vy hanh khach.
• Dich viz tam hai, massage và cac dich vy tang eating the khoe Prong tv (tit hoat Ong the thao),
chi tiet: Dich vu massage, xoa b6p, barn huyet del ban chart, tam bim khoang.
• Kinh doanh bat dOng san, quyen sir clung dat thuOc chit sa him, chit sir dung hoc di thue, chi ti6t:
Kinh doanh bat Ong san; Cho thue kho, nha cho thue nha phyc vy myc dich kinh doanh.
• Chuyen phat, chi tiEt: Dich vy but phAm, buu kin, dich vu chuyen phat nhanh hang h6a.
• Van tai hanh khach duang be' trong n'Oi thanh, ngoai thanh (trir van tai bang xe bu9t), chi tiet: Daily
van tai bang &rang b0, van tai lchach du Lich, van tai hanh khach theo tuyen co dinh theo hop deng
bang xe taxi, xe buYt.
• Dai 19 du lick
• Quang cao.
• Nghien ciru thi truang va tham d6 du luan.
• Khai thac khoang h6a chat va khoang phan b6n, chi tiect: Khai thac, che bien bun khoang
hog d'Ong tai try so)..
• San xuat thyc pham khac chin dugc phan vao dau, chi tiet: San xuat gia vi, nuarc cham, nuot set
(Wong hoat Ong tel try so).
• San xuat men an, thirc an che bin san (chong hoat dOng tai try sa).
• San xuat gitrang, tit, ban, ghe Wong hoat dOng tai try ser).
2

. •••• r-w•
• IrSIOISPatta
' .
++. ru. •
4ta te
tONG TV Co PHAN D;CH VI.) HANG KHoNG SAN' BAY TAN SON NHAT
tr--= BAO CAO CUA HO! DONG QUAN TRI (tiep theo)
• Kho bai va km gifrhang flea.
• Doi IY mei gidri, dku gia, chi tiet: mai giói thuOng mai..
• To chirc giai thieu va xirc tin thuang mai (tit cdc boat den trong liath v‘rc c6 sir dung chAt nO,
chat chay, 116a chAt... lam dao cy, dyng cv thyc hien cac chucmg trinh van nghe, phim anh...).
• Roan thin cong trinh xay dyng.
▪ Float Ong kien true va tu van ky thuat c6 lien quan, chi tit: thiet ke kin true cong trinh; Thiet ke
kien trite cong trinh dan dung va c6ng nghiep; Giam sat thi clang xay dyng ding trinh dan dung va
c6ng nghiep.
• Dich vu km frit ngan ngay, chi tiet: !Chi& san (dat tiou chuAn sao và kh6ng hoat deng tai try sã).
• Nha hang va cac dich vu An wing phyc vu km Ong, chi tiet: Nha hang; Dich vi cung cAp khau
phkn An tren may bay; Dich vu cung cAp an wingthe° hcm &mg.
• Dieu hanh tua du Ijch, chi tiet: Dich vu h6 trq lien quan den quang bá va tO chirc tua du lich.
• Hoat deng vui chcri giai tri khac chua phan vao dau, chi tiet: Kinh doanh bai tam, va tubing,
karaoke (khOng hoat Ong tai TP. H6 Chi Minh); Hoat Ong bcri lei, the thao dudri nuerc, dua
thuyen, dich vy du thuyen, the thao tren kh8ng, nhay dü, hoat Ong cüa cac can cau lac be the dyc,
the hinh, nhip dieu.
• Cat toe, lam Mu, gel Mu.
• San xuAt d8 ueng khong dm, nutrc khoing (kh8ng hoot den tai try se).
• Bao direrng va stia chao ma to, xe may.
• Xay dg nha cic loai, chi tiet: ray dyng cong trinh dan dung, cong nghiep, k thukt, giao thong.
• Hoat Ong tu vAn quan IY, chi tiet: vAn dAu thku (trir tir vAn tài chinh, ke tan, phi') bat).
• Hoat Ong dich vu h6 trq Ithac lien quan den 4n tai, chi tiet: Moi glen hang hai; Dich lip lam thit
we hai quart; dich vu kiem tra an 'Wan phucrng tin 4n tai; Dich vu hoa tieu xe ô tO; Keo xe bi
hang; Dich vu giao nhan hang h6a, bac xep, (king gel hang h6a; Dai lY ye may bay; Kinh doanh
khai thac ben cang; Khai thac dich vy ky thuAt, thucmg mai hang khong, lap dkt trang thiet bj phyc
vu mat dAt ngimh hang khong (trir kinh doanh cang hang khOng, cung cap dich vu hang khOng, kinh
doanh van chuyen hang khong va trir gia cong co khi, tai chE phe thai, xi ma din tai try ser).
• VAn tai during 6ng (kh6ng hog Ong tai try sdr).
• San xuAt ck sin pham khac tir 16; San xuAt san phkm tir tre, nira, rum, ra va 4t lieu tet ben, chi
tiet: Che bien g8 va san xuAt các sari pham tir g8, tre, nira, tom, ra va vAt lieu tet ben (killing hoat
deng tai try ser).
• TrOng cay an qua (thong hoat deng try sec).
• Moat dOng vik thong c6 day.
• Hoot Ong viên th8ng khong day.
• Che bien, blo quan thity san và cdc san phkm tir thity sail, chi tiet: Chan nuoi thtly san, che bien ca
va thay sin tren tau, cung cap nate dá lanh bao quan thuy san (kitting hoat Ong tai try sdr).
• San xuAt giOng thily san (thong boat &Ong tai try se).
1101 dang thinh vier' va Ban diet] birth, (plan 15/
Cac thanh vien Hei (tang quan tri va Ban TOng Glen dee cüa Cong ty trong nam và cho den the' diem
lap ban cao nay bao
.sarze•••

C6NG TV C6 PHAN DICH VV HANG KONG SAN BAY TAN SON NHAT
BA0 cA0 cOA HO' BONG QUAN TRI (tip theo)—
Chirc vu
Chit tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Chirc vu
Tnrang ban
Thanh vien
Thanh vien
Thanh vien
Thanh vien
IFO'i clang quan lrj
H9 va ten
Ba Doan Thi Mai Hucmg
Ong Dang Tuan Tü
Ong Phan Le Hoan
BA Le Hang Thay Tien
Ong Phan VU Than
Ong Nguyen Hanh
Ban kiln socit
H9 vi ten
Ba Hu9nh TN Dieu
Ong Tran Phu& Hai
Ba Le Thi My Ranh
Ong Ltru Ott& Hoang
Ba Trait Thi Thu Trang
Ngay b6 nhiem/mien nhiem
136 nhiem ngay 15 thang 12 nam 2014
136 nhi'em ngay 15 thang 12 narn 2014
B6 nhiem ngiy 15 thang 12 nam 2014
136 nhi'em ngay 15 thang 12 nam 2014
Mien nhiem ngay 01 thang 4 nam 2016
136 nhiem ngay 29 than 4 nam 2016
Ngay bet nhiern/mien nhiem
BA nhiem ngay 15 thang 12 nam 2014
Mien nhiem ngay 30 thing 4 nam 2016
B6 nhiem ngay 29 thang 4 nam 2016
Ban Tang Gicim (lac
H9 va ten
Ba Doan Thi Mai Huang
Ong Le Chi Cong
Chin vu
T6ng them doe
Ph6 T6ng Giam d6c
Ong Nguyen Van Hang Ctrang
BA Nguyen Minh Ng9c
B3i din theo phap hi@
Ngtrai dal din theo phap luat caa,C6ng ty tong nam va cho den thai diem lap bao cao pay la Ba Doan
TN Mai Huong - Chit tich Hei dOng quan tri kiem T6ng Giam dem (be nhiem ngay 15 thong 12 nam
2014).
Kiam loan lien
COng ty TNHH,Kiem toan va Tu van A&C da duce chi dinh kiem toan Bao cao tat chinh tang h9p cho
nam tai chinh ket thac ngay 31 thing 12 Dam 2016 caa C6ng ty.
Trach nhre'm elm Ban Tang Giant dOc
Ban Teing Gam doe chit, trach nhiem lap Bao cao tai chinh teing hop phan anh trung flute va h9p 19 tinh
hinh tai chinh, ket qua boat deng kinh doanh va luu chuy'en tien t caa C6ng ty trong nam. Trong viec
lap Bao cao tai chinh tong hop nay, Tong Giam doe phai:
• Chon lua the chinh sach k toan thich hop va ap dung cac chinh sach nay met each nhat quail;
•• Thu° hien cac xet doan va cac trot tinh met each hop 19 va than tr9ng;
• Neu ro cac chuan nurc kã toan áp dung cho Cong ty co duct tuan tha hay kitting va tAt ca cac sai
tech tong yeu dA &roc truth bay Nth giai thich trong Sao cao tai chinh t6ng hop;
• Lap Bap cao,tai chinh tong hap tren ca ser hot Ong lien Ate tnt truang hop kitting the cho rang
Cong ty se tiep tuc hot Ong lien toe;
PM Tong Giam doe
Pho Temg Guam doe
Ngay b6 nhiem/mien nhiem
136 nhiem ngay 01 thing 3 nam 2015
4

g quan tri,
CoNG
c6PHAN
DICH G
Sh
TAN
Doan Mai Huang
Chit tich Hi (tang quart tri
Ngay 22 thang 3 ndm 2017
V4
CONG TY Co PHAN DiCH vy HANG KHONG SAN BAY TAN SCYN NHAT
BAo cAo GOA HI DONG QUAN TRI(ti') theo)
• Thiet lap va thirc hien ha tiding kiern sodt nOi be met each him hiau nham ehe rai ro co sai sot
tr9ng yOu do gian Ian hoc nham Ian trong vie lap va trinh bay Sio cao tai chinh tong hop. •
Ban Ting Giam d6c dam bao cac se ke toan thich h9p throe hru gift day dit aphan kit tinh hinh tai
chinh cita Cong ty vOl mire dO chinh xac hop 19 tai bat ky thoi diem nao va con so sach ke toan ttra'n tha
che de ke toan Ai) dung. Ban Teng Giam doe cOng chlu trach nhiam quan 19 cdc tai san caa C6ng ty vã
do do dã thcrc hien the bin phap thich hcp de ngan chin va Oat hien the hanh vi gian lan fa cac vi
pham khac.
Ban Tong Gidm doe cam ket da tuan tha cox yen cau neu tren trong vie lap Bdo cao tai chinh temg hop.
Phe duyt Ilia can tai chinh
HOi d6ng quan tri phe cluyat Bac) cao tài chinh teng hop dinh kern:Bao cao tai chiral ttng hyp aa phan
dnh trung dare %/a hop 19 tinh hinli tai chinh eüa Cong ty tai Mtn diem ngay 31 thing 12 Mm 2016, ding
nhu ket qua hoat Ong:kinh doanh va tinh hinh tun chuyen tien t cho nam thi chinh ket than cimg ngay,
pha h9p vOl ck Chuan nwc K8 Man Viet Nam, che de Ke toan doanh nghiap Viat Nam va cac quy
dinh phap 19 c6 lien quan den viac lap Ira trinh bay Bao cao tai chinh tong h9p.
5

Headquarters
Branch in Ha Noi :
Branch in Nha Trang
Branch in Can Tho
WWW.2-C.COm.vu
: 02 Truong Son St.,-TariSinh Dist., Ho Chi Minh City
Tel: (84.8) 3 5472912f:7FAX: (84.8) 3 5472970
40 Giang Vo sC-456-ng Da Dist., Ha Noi City
: 18 Tran IChanh-13u St., Nha Trang City
15-13 Vo Nguyen-Giap St., Can Tho City
--437--BAKER TX
A&C
CONG TY TNBBKIN ItalyVA Di VAN A&C
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Kinh girl: CAC CO BONG, 110 BONG QUAN TRI vA BAN TONG GIAM DOC
CO PHAN BICH VI). HANG KHONG SAN BAY TAN SON NHAT
Chang toi da kiem toan Bao cao tai chinh tang h9p kern theo ctia C6ng ty c6 phAn dich vv hang khong
san bay Tan San Nhat (sau day g9i tat,la "Cong ty"), duct lap ngay 22 thong 3 nam 2017, tir trang 08
den trang 62, bao gom Bang can doi ke toan tong hqp tai ngay 31 thang 12 nam 2016, Bao,cao ket qua
hoat Tang kinh doanh tong h9p, Bao can luu chuyen Men t tong hqp cho nam tai chinh ket that ding
ngay va Ban thuyet minh Bon cao tai chinh tong
Trach nhiem cfia Ban Tang Giam Mc
Ban Tang Giam Mc Cong ty chiu trach nhiOm ye viOc lap va trinh bay trung thuc va hqp lY Bao cao tai
chinh t6ng hop cüa C6ng ty theo cat Chuan mut Ka toan Viet Nam, Che de Ke toan doanh nghiep Viet
Nam va cac quy dinh phap t c6 lien quan den viec lapyl nth bay Bac cao tai chinh tong Imp va chiu
trach nhiem ye kiem soat nei be ma Ban Tong Giam Mc xac dinh la can thiet de dam bao_cho viec lap
va trinh bay Bac cao tai chinh tong h9p kh6ng c6 sai sot tr9ng you do gian Ian haat nham Ian.
Trich nhtem cfia Kiem toan vien
Trach nhiOm cüa chang t6i la dua ra kien ye Sao cao tai chinh tang hop dua tren ket qua dm wee
kiem toom Chang toi da tiOn hanh ktem that theo cat Chuan mut Kiem toan ViOt Nam. Cac chttan myt
nay yeu tau cluing t6i tuan thd chuan muc va ode quy dinh ye dao dim nglie nghtep, lap ke hoach va
time hien cu'ec kiem toan de dat duct su dam bao Imp 1Y v viec liOu Bao cao tai chinh tong hqp caa
C6ng ty c6 can sai sot tr9ng yeu hay khong.
Cang vtec kiem toan bao gam Mut hten cac,thil tiac nham thu thap cat bang kiem Wan ye cac 56
lieu va thuyet mirth tren Bao cao tai chinh tong hqp. Cac tha tvc kiem toan duct Ma ch9n dva tren xet
doan cüa kiem toan vien, bao g6m danh gia rüi ro c6 sai sot tr9ng yeti trong Bao cao tai chinh tong hqp
do gian Ian haat nham Ian. Khi thnt hi'en danh gia cac rai ro nay, kiem toan.vien da xem xet kiem sok
nal b'e cüa Ging ty lien quan den viec lap va trinh bay Bao cao,tai chinh t8ng hcp trung thuc, hqp ly
nham thiet ke cat thu tnc kiem toan phü Imp vOi tinh hinh thuc te, thy nhi'en khong nham mnc dich dua
ra 2 kien ye hieu qua cfia kiem scat Mei be caa COng ty. C6ng viec kiem toan tang bao,gorn danh gia
tinh thich Imp dm cac chinh sach ke toast duce áp dung va tinh hqp lY caa cac &re tinh ke toan dm Ban
Tong Giam dot cling nhtr danh gia viOc trinh bay tong the Bao cao tai chinh tang hop.
Chang toi tin Prong rang cac bang chimg kiOm toan ma chang toi da thu thap duct la day da va thich
hop lam ca ses cho kien kiern toan cfia chang toi.
kin cfia Kim toan vien
Theo y kien caa chang toi, Bao cao tai chinh tang Imp da phan anh trung thuc va hqp ly, tren cac khia
canh tr9ng you tinh hinh tai chinh caa C6ng ty c6 phan dich vu hang kh6ng san bay Tan San,Nhat tai
ngay 31 thang 12 nam 2016, cling nhu ket qua hog Ong kinh doanh va tinh hinh hru chuyen tien te cho
nam tai chinh kat thac cung ngay, phi" hap vai cat Chuan num KO toan Viet Nam, Che de k8 toan
doanh nghiep Viet Nam va cat guy dinh phip 1Y c6 lien quan den vi'ec lap va trinh bay Bao coo tai
chinh tong Imp.
6
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BAKER: TILLY
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Klein toan ve Tu. van A&C
CON° TN'
MICH NMIIM NOUN
NIIM TOAN VA YU
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BAO CAO MEM TbAN (tip theo)
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VAn de can nhan munh .t.
Chiang tOi muOn km 5,ngueri doe den thuyet minh I:5, trong nam 2016 13.0 Giao th8ng van tfri da ra
Quyet dinh s6 3.379/QD-BGTVTngay 27 thang 10 nam 2016 ye viec ?the dinh Iai gia tri phan von Nha
nut tai then, diem C6ng ty chuyen sang c6ng ty c6 phan (ngay 31 than% 12 nam 2014), guy& than tien
thu tir c6 phan hoa, guy& tan chi phi to phan hos ctia C6ng ty CO phan dich Ai hang !thong san bay
Tan Son Nhat thu6c T6ng Gong ty,Cang hang kh6ng Viet Nam — CTCP, theo do C6ng ty cbn phai nep
phan yen Nha nut tang them (nu c6) v Quy hO try sAp x'Ap &mat nghiep cim Cong ty me - Tong
c6ng ty Cang hang kh6ng Viet Nam sau khi duqc Oy ban nhan dan TP. HO Chi Minh quyet dinh gia
Ichu dat 10.316m2 tai xa Xuan Thai San, huyen H6c Mon, TP. HO Chi Minh.
1361 Van-Kha - Ph6 'Ding Gum dOc Huang Thu Huyen - Kim tom vien
si GitlyCNDKHN kiem loan: 0085-2013-008-1
TP. HO Chi Minh, ngay 22 thing 3 ram 2017
(
So giey CNDKHN kilm tocth: 1257-2013-008-1
7

CoNG TYto PHAN BICH VU HANG KWONG SAN BAY TAWSCVN NHAT
Dia chi: San bay qu6c t Tan Son NhAt, phutmg 2, quAn Tan Binh, IF. H6 Chi-I:Minh
BAD CAO TAI CHINH TONG HOP
Cho nam tai chiral ket than ngay 31 thang 12 Mtn 2016
BANG CAN DO! ICE TOAN TONG HOP
14i ngay 31 thang 12 nAm 2016
Don vi tath: VND
Ma Thuyet
CH1 TIED so minh Se cued nam Se dfiu Want
A- TAI SAN NGAN HAN 100 1.169.528.960.950 1.060.463.880.732
I. Tien va cfic khofin ttrong throng tin 110 V.1 489.855.566.371 508.015.455.956
I. Tien 111 117.592.677.482 269.015.455.956
2. Cat khoan ttrong throng tin 112 372.262.888.889 239.000.000.000
II. Oh tn tai chinh ngfin hon 120 72.000.000.000 122.851.577.500
1. ChUng Ichoan kinh doanh 121 V.2a 28.644.000.000 28.851.577.500
2. Dv phOng giam gia chUng khoan kinh doanh 122 V.2a (28.644.000.000)
3. [Au tu nam gia den ngay dao han 123 V.2b 72.000.000.000 94.000.000.000
111. Cat khoan phai thu ngin han 130 293.708.469.618 168.791.738.344
1. Phai thu ngan han caa khach hang 131 V.3 99.894.251.489 144.383.270.908
2. Ira truest cho ngutri ban ngfin han 132 V.4 15.412.613.498 10.447.170.797
3. Phai thu nal ba ngan han 133
4. Phai thu theo tin da U hoach hap dang xay dtmg 134
5. Phai thu ye cho vay ngan han 135
6. Phai thu ngfin han khdc 136 V.5a 229.865.395.268 64.866.634.851
7. Dv phOng phai thu ngan han kh6 doi 137 V.6 (51.463.790.637) (50.905.338.212)
8. TM san thieu chtr xir 12 139
IV. Hang tan kho 140 293.609.648.447 253.408.780.078
1. Hang ttin kho 141 V.7 293.609.648.447 253.408.780.078
2. Dv phang giam gia hang ttin kho 149
V. TM san ngin hn khan 150 20.355.276.514 7.396.328.854
.511
NHIE
I. Chi phi tra try& ngfin han 151 V.8a 6.071.671.432 3.264.033.296
JAN
2. Thud gia tri gia tang duce khan trir 152 13.063.709.567 451.285.217
3. Thue va cac Ichoan Ichac phai thu NM nuerc 153 V.17 1.219.895.515 3.681.010.341
4. Giao dich mua ban lai trai phieu Chinh phil 154 11F
5. TM san ngfin han !chat 155
Bdo ccio nay ph& dupv dpc cling vat Ban thuyat mirth Bdo cdo tat chinh tang hpp
8

CortG TY CO PHAN DICH Al HANG KHoNG SAN BAWTANSON NHAT
Dia chi: San bay qu6c t Tan Son NhL, phuang 2, van Tan Binh, TP:7-He Chi Minh
BAO CAO TAI CHINH TONG HOP
Cho nam tai chinh ket thac ngay 31 thang 12 nam 2016
Bang can di k toan tong hqp (tiep theo)
Cifi TIED
MA
s6
Thuyet
minh SO cuOi nam SO dAu nAm
B- TAI SAN DAI HAN 200 854.340.238.702 932.504.484.446
I. Cfic khoan phai thu dai hun 210 252.588.230.217 205.611.410.929
1. Phai thu dai han caa Ithach hang 211
2. Tth truerc cho ngueri ban dai haji 212
3. V& kinh doanh er don vi trvc thuOc 213
4. Phai thu nOi be. dai hp 214
5. Phai thu ve cho vay dal han 215
6. Phai thu dai han khac 216 V.5b 474.221.101.176 433.127.353.441
7. Dr pheing phai thu dai han kilo doi 219 V.6 (221.632.870.959) (227.515.942.512)
II. TM san c6 (Bah 220 231.747.358.723 222.725.670.830
I. Tai san c6 dinh him hinh 221 V.9 201.717.188.726 186.993.653.892
- Nguyen gici 222 499.871.863.823 472.207.489.424
- Gid 01 hao mOn lily a 223 (298154.675.097) (285.213.835.532)
2. TM sari c6 dinh thue tai chinh 224 V.10 4.065.636.360
- Nguyen gid 225 4.065.636.360
- Gid tri hao mon lily a 226
3. TM san co dinh vo hinh 227 V.11 25.964.533.637 35.732.016.938
- Nguyen gici 228 33.096.409.799 42.544.298.799
Gid al hao men lily a 229 (7.131.876.162) (6.812.281.861)
III. Bt Ong san dAu ttr 230 V.12 32.243.749.055 32.243.749.055
- Nguyen gia 231 37.252.913.794 37.252.913.794
- Gia tri hao man lay ke 232 (5.009.164.739) (5.009.164.739)
IV. TM san der dang dai hull 240 37.627.863.204 34.947.269.133
I. Chi phi san xuAt, kinh doanh dor dang dai han 241
2. Chi phi xay dtmg ca ban da dang 242 V.13 37.627.863.204 34.947.269.133
V. Dau ttr titi chink' dai hurt 250 254.159.762.605 400.415.928.769
1
1. Dam tu vao Ong ty con
2. Du tu yap cong ty lien doanh, lien kat
251
252 V.2c 178.277.281.987 290.077.281.987 ru
3. Dam tit g6p von vao dun let khac 253 V.2c 100.045.701.500 125.238.936.500
4. Dv phOng ciau hr tai chinh dai han 254 V.2c (24.163.220.882) (14.900.289.718)
5. frau tu nim gia den ngay dao hart 255
VI. TM san dai hun khac 260 45.973.274.898 36.560.455.730
I. Chi phi tra trudrc clai han 261 V.8b 34.465.029.409 35.656.394.107
2. TA! san thue thu nhap hail lai 262 V.14 11.508.245.489 904.061.623
3. Thiet bi, vat tn., phi tang thay the dai han 263
4. Tai san dai han khac 268
TONG GONG TAI SAN 270 2.023.869.199.652 1.992.968.365.178
Boo coin nay phcii duvc doc clingIP& Bern thuyit ntinh Boo aro tat chinh tdnghpp 9

a, r_ .
CONG TV Co PHAN BICH VV HANG KHONG-SAN BAY TAN SON NHAT
Dia chi: San bay qu6c te Tan San Nhat, phutrng 2, quaff:Tan Binh, TP. H6 Chi Minh
BAO CAO TAI CH1NH TONG HOP
Cho nAm tai chinh ket thilc ngay 31 thang 12 nam 2016":7
Bang can di ke toan t6'ng hip (tip theo)
CHI TIED
MA
A
Thuyet
minh SO mil Om Se du nam
C- NQ PHAI TRA 300 565.676.922.922 666.315.130.728
I. Nq ngan han 310 562.722.398.922 666.215.130.728
1. Phai tra ngutri ban ngan han 311 V.15 315.465.446.485 301.809.862.962
2. Ngutri mua tra tin truck ngan han 312 V.16 944.693.786 1.137.201.346
3. Thud ya Mc khoan phai nOp NM nutic 313 V.I7 4.343.466.713 51.909.692.765
4. Phil tra ngtrtri lao Ong 314 V.18 57.026.159.458 58.341.567.834
5. Chi phi phai tra ngan han 315 V.19 24.640.927.320 217.922.082
6. Phai tra mai be ngan han 316
7. Phai tra theo ti6n de Ice hoach hup d6ng xay dung 317
8. Doanh thu chua thgc hien ngan han 318 V.20 3.963.506.868 3.563.725.787
9. Phai tra ngan han khac 319 V.21a 11.839.818.354 62.832.586.656
10. Vay Ira nu thue tai chinh ngan han 320 V.22a 119.374.957.640 170.605.120.174
11. Du phOng phai Ira ngin han 321
12. Quy khen thueng, phuc Igi 322 V.23 25.123.422.298 15.797.451.122
13. Quy binh 6n gia 323
14. Giao dich mua ban lai trai phieu Chinh phil 324
11. Nq dal Nth 330 2.954.524.000 100.000.000
I. Phai tra ngtrtri ban dai han 331
2. Nguiii mua tra tien truest dai han 332
3. Chi phi phai ill dai han 333
4. Phai tra ruji be ye v6n kinh doanh 334
5. Phai tra nth be dai han 335
6. Doanh thu chin dux hien dai han 336
7. Phai tra dai han khac 337 V.2Ib 357.724.000 100.000.000
8. Vay Ira nq thue tai chInh dai han 338 V.22b 2.596.800.000
9. TrAi phieu chuyen di 339
10. C6 phieu tru dal 340
11. Thua thu nhap Ilan Iai phai tra 341
12. Du phOng phai tra dai hp 342
13. Quy phat trien khoa hut Ira ding nghe 343
Bat ctio nay phdi duvc dgc cang yeti Ban thuyit minh Boo ctio tai chintz tang Op
10

B6o cao nay ph6i duct doc cling viti Ban thuyet minh B6o coo thi chinh tong hap
11
1
'I,
j
rncLika
CoNG
C6 PHAN
BICH vy HANG KONG
SAN B Y
TAN SO
Hoang Don Hun
Ngirtri Ifip
Doan Thj Mai Hircrng
Tong Clam dc
Ton Na Dieu Tr(
id toan triremg
•
CoNG TV CO p1-IAN BICH VU HANGIA-ToNG SAN BAY TAN SaN NHAT
Dja chi: San bay ode te Tan Son Nhfit, phutmeltiquan Tan Binh, TP. HO Chi Minh
BAO CAO TAT CHINN TONG HQP
Cho nam tai chinh kM thee ngay 31 thang 12 nam 2016.- ;:c„.
Bang can d6i k6 toan king hqp (tier) theo)
'
CmTltU
MA
s6
Thuyit
minh S6 cu6i [tam S6 6u nam
D - VON CHO SO atm 400 1.458.192.276.730 1.326.653.234.450
1. V6n elle so' MN 410 1.458.192.276.730 1.326.653.234.450
1. V6n g6p dia chii so hau 411 V.24 1.315.000.000.000 1.315.000.000.000
- Cophi& pha thong có quyin bidu quyit 41 I a 1.315000.000.000 1.315.000.000.000
- Cid phidu u-u tai 4116
2. Mang du von c6 phAn• 412
3. Quyen chon chuy6n di trai phieu 413
4. Von khac cila chi' se, hem 414
5. 06 phieu guy 415
6. Chenh itch danh gia lai tai san 416
7. Chenh lech ti gia h6i doai 417
8. Quy du tu phat tritn 418 V.24 582.661.723
9. Quy h6 trq sap At) doanh nghiep 419
10. Quy khac thuec von chn sdr tau 420
11. Lqi nhuan sau thue chua phin phoi 421 V.24 142.609.615.007 11.653.234.450
- Lqi nhuan sau thud chua phOn phoi
lay adin cud! 4 int 421a 11.653.234.450
Lqi nhuan sau thud chub phOn phdi Icy nay 4216 '142.609.615.007
12. Ngu6n On du nr xfiy &pig co ban 422
II. NgtiOn kinh phi va quy khac 430
1. Ngu6n kinh phi 431
2. Ngthfin kinh phi da hinh thanh tai san co dinh 432
TONG ONG NGLION VON 440 2.023.869.199.652 1.992.968.365.178
TP. HO CM Minh, ngay 22 thang 3 nam 2017
(

12
Than Thi Mai Hwang
Tang Giam dac
Hoang Don Huai) Ton Ncr Dieu Tri
NguirilAp Kt than trtrerng
- Rao So nay phcii theac doe ding wit Ban thuyit minh Boo COO tai chinh tang hap
CONG TY Cti PHAN NCH-NV:HANG KHONG SAN BAY TAN SO'N NHAT
Dia chi: San bay quoc to Tan Son'ttihat, phuttng 2, pan Tan Binh, TP.H6 Chi Minh
BAo cAo TAI CHINH TONG HOP
Cho narn tai chinh ket thac ngay31-thang 12 narn 2016
BAO CAO KET QUA HOAT DQNG KINH DOANH TONG HOP
Cho nam tai chinh ket th6c ngay 31 thang 12 Warn 2016
CHi TIEU
Ma
so
Thuyet
minh Nam nay
Dan vi tinh: 'VND
Mm trut
1. Doanh thu ban hangvà cung cap dich vu 01 VI.1 2.089.116.052.888 1.996.196.306.275
2. Cac khofin giam trir doanh thu 02 VI.2 40.871.100 24.688.989
3. Doanh thu thuan ye ban hang ya cung cap dich Yu 10 2.089.075.181.788 1.996.171.617.286
1 4. Gia yan hang ban 11 VI.3 1.202.047.138.186 1.254.719.833.927
5. Lai nhuAn gp ye ban hang lea cung cap dich Yu 20 887.028.043.602 741.451.783.359
6. Doanh thu hot dAng tai chinh 21 VI.4 174.713.526.761 64.227.385.074
7. Chi phi tai chinh 22 VI.5 55.788.580.863 48.739.830.189
Trong do: chi phi lai vay 23 1.580.542.103 1.701.712.684
8. Chi phi bin hang 25 VI.6 473.404.728.261 392.332.658.365
9. Chi phi quan l doanh nghiep 26 V1.7 212.672.579.581 457.864.096.471
10. Lori nhuAn than tir hot dAng kin!) doanh 30 319.875.681.658 (93.257.416.592)
1 11. Thu nhap khfic 31 W.8 10.949.234.491 183.731.056.101
1 12. Chi phi khac 32 VI.9 48.285.659.787 6.101.397.621
13. Lgi nhuan khac 40 (37.336.425.296) 177.629.658.480
14. Tang Icri nhuan ke than trtrat thug 50 282.539.256.362 84.372.241.888
15. Chi phi thug thu nhap doanh nghiep hien hanh 51 V.17 59.031.513.253 72.462.899.399
16. Chi phi thue thu nhAp doanh nghiep bean Jai 52 V.14 (10.604.183.866) 256.108.039
17. Lui nhuAn sau thue thu nhAp doanh nghiep 60 234.111.926.975 11.653.234.450
18. Lai co' ban teen ca phieu 70 VI.10 1.584 72
19. Lai suy giam tren c8 phieu 71 VI.10 1.584 72
o
CONG TY
c6 pHAN
DICH VI) HANG moric
SA
TAN S
h, ngay 22 thang 3 nam 2017

CONG TV CO PHAN:I:40W HANG KHONG SAN BAY TAN SON NHAT
Dia chi: San bay quoc té Taabit Nhat, phuirng 2, quasi Tan Binh, IF. He Chi Minh
BAO CAO TAI CHINH tank HOP
Cho Om tai chinh ket tin:mit-gay 31 thing 12 nam 2016
BAG CAO Lut CHUYEN TIEN TE TONG HOP
(Theo phtning phap gian den)
Cho nam täi chinh ket tittle ngay 31 thang 12 Om 2016
I.
I.
2.
1
-
-
-
II.
I.
2.
3.
4.
5.
6.
7.
di TIEU
Lin chuyin tien dr hoot dOng kinh doanh
LØ nhugn trut
Dieu chinh cho ctic khodn:
Khau hao tãi san c6 djnh va bat cl6ng sin Mu tu
Cae khoan du phang
Lai, 16 chenh Itch tY gia h61 doai do danh gia lai
the khoan muc tien te cd goc ngoai te
Lai, 16 tit hoat Ong Mu tu
Chi phi mi vay
Cdc {Moan dieu chinh khac
LØ nhu?in tk hogt dgng kinh doanh
trut thay dal yds' kw Ong
Tang, giam the khoan phai thu
Tang, gilun hang eon kho
Tang, giam the khoan phai tra
Tang, giam chi phi tra truck
Tang, giam chang khoart kinh doanh
Tien lai vay da tra
Thud thu nhap doanh nghiep da n6p
Tien thu khac ter hoat d6ng kinh doanh
Tien chi khdc cho hoot dOng kinh doanh
Lieu chuyin den thuan 1k hogt Ong kinh doanh
Ltru chuyen tien tir hoot ging d'au fir
Tien chi de mua sem, xay dung tai sane6 djnh va
the tai san dai han Ichac
Tien thu tit thanh It, nhuong ban tai san c6 djnh va
the tai san dai han khdc
Tien chi cho vay, mua cac c6ng curig cna
don vj khac
Tien thu hoi cho vay, ban lai the Ong cu nq cUa
dcm vj khac
Tien chi Mu tu gop vOn van don vj khac
Tien thu hot Mu tu gap von van don vj khac
Tien thu iai cho vay, cO tire.va loi nhuan throe chia
Lieu chuyin tien thuen tk hogt dgng dna tw
Ma
SO
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
20
21
22
23
24
25
26
27
30
Thuyet
minh Nam nay
Don vj tinh: 'VND
Nam trutc
•.00'
co'
N?
.110/
A
V.9, V.11
V.2a, V.2c, V.6
VI.5
VI.4, VI.8
VI.5
V.2a
V.19, VI.5
V.17
V11.2
282.539.256.362
44.553.228.143
32.582.312.036
10.671.033.285
(167.436.779.993)
1.580.542.103
204.489.591.936
(30.758.014.427)
(40.200.868.369)
49.864.056.148
15.846.837.405
207.577.500
(1.599.075.493)
(99.855.423.132)
(75.167.830.500)
84.372.241.888
66.785.422.731
293.321.570.442
18.853.282.950
(233.823.021.578)
1.701.712.684
231.211.209.117
(4.129.705.224)
(29.764.005.217)
(72.387.750.915)
17.915.765.347
(1.752.032.264)
(40.691.507.723)
(35.439.050.889)
22.826.851.068 64.962.922232
V.9, V.11, V.13
VII
V.2c, V.5a, VI.4
V.5a; V1.4
(63.090.671.363)
3.245.009.620
(125.000.000.000)
147.000.000.000
89.541.357.000
63.696.252.644
(35.718.998.335)
131.368.318.519
(56.000.000.000)
20.000.000.000
(113.800.000.000)
20.522.800.000
76.851.230.371
115.391.947.901 43.223.350.555
Bdo cdo nay phai duoc dpc cling vat BOn thuyit minh Belo cOo tat chinh long hop
13

CONG TY
• Co PHAN
D1CH VI) HANG KHONG
SAN BA
•.-; TAN SON N
Chi Minh, ngay 22 thang 3 nam 2017
0 1 0.4
•T
Tan NWT Dieu Trl
Kt togn trtreing
Doan TN! Mai litrcrng
Tang Giant diic
Nekent
Hoang Dan Han
Ngtrtri lOp
GONG TYEC6:15HAN DTCH VU HANG KHONG SAN BAY TAN SO'N NHAT.
Dia chi: Sai95Wqu6c te Tan San Tat, plurimg 2, glib Tan Binh, TP.146 CM Minh -
BAo cAoTAI CHINH TONG HOP
Cho narn tai-chinh ket thtic ngay 31 thong 12 nam 2016
BA° cáo Itru chuyen tien ta. tang hqp theo)
CHI T1EU
III. Lint chuyen tien Pi bout Tang tai chinh
I. Tien thu tir Oat hanh CO phieu, nhan von gap caa
Ma
so
Thuyet
minh Nam nay Nam trtrat
chi' se hau 31
2. Tien tra Jai von gap cho cac cha se hat, mua lai
có phieu dm doanh nghiep ea phat hanh 32
3. Tien thu te di vay 33 V.22a 542.795.141.228 571.428.072.210
4. Tien tra ng goc vay 34 V.22a (595.091.146.266) (519.745.777.617)
5. Tien tra ng gee thud tai chInh 35 V.22b (1.176.000.000)
6. C6 Mc, Igi nhuan da tra cho chi) se hau 36 V.21a, V.24 (103.195.233.926)
Ltru chuyin din thuAn tir hog! clOng Ma chfnh 40 (156.667.238.964) 51.682.294.593
Ltru chuyen tien than trong nam 50 (18.448.439.995) 159.868.567.380
Tien ve ttrcrng (twang tin den nam 60 V.1 508.015.455.956 347.608.843.697
Anh Wang coa thay d61 t9 gia h6i doai quy doi ngoai re 61 288.550.410 538.044.879
Tien vá twang throng tin cad nam 70 V.1 489.855.566.371 508.015.455.956
Lao cdo nay phai &pc dpc cimg vat Bon thuyit minh &lc ccio tat chinh tiing hpp
14

ZONG TY Co PHAN DICH VI) HANG KHaNG SAN BAYTAN sow NHAT
-1J1i chi: San bay quAc tO Tan Son Nhat, phi:Ong 2, quart Tan BinVIT.1-10 Chi Minh
BAO CAO TAI CHINN TONG HOP
Clio nam tai chinh ket thtc ngay 31 thang 12 nam 201,6
BAN THUYET MINI BAO CAO TAI CHINH TONG 14911
Cho nam tai chinh ket fink ngay 31 thing 12 nam 2016
I. DAC HEM HOAT DONG
1. Hinh thirc,so• hitu vein .
Cong ty CO phan dich viii hang !thong san bay Tan Son Nhat (sau day g9i tat la "Cling ty") là ding
ty Co phan.
2. Link vtyc kinh doanh
Cong ty kinh doanh trong nhieu 11th we khac nhau.
3.• Nganh nghe kinh doanh
Hoat deng kinh doanh chinh càa Gong ty la: Che bien sulk an; kinh doanh an ueng, hang my' nghe,
hang mien thue; San xuat nuot Warn; Kinh doanh khach san, du lich; Kinh doanh van tai hanh
khach bang 6 to, taxi nOi tinh va lien tinh; Scra chi:fa 6 to, lap dat trang thiet bi phac IN mat dat
nganh Hang kh6ng; Khai thac dich vv. kyr thuat thuang mai Hang }thong; Dal 19 ban ye may bay,
kinh doanh quang cao; Xuat nhap khau hang hoa phac Iry hanh khach, nhap khau tang thiet bi
phac vii cOng tic kinh doanh cüa c6ng ty; Mua ban ruyu va thuoc la dieu san xuat tong nuoc; Ban
10 xang dau; Kinh doanh trang trai; Kinh doanh bat dOng san, mai gied bat deng san; Kinh doanh
du lich, 10 hanh quoc te, di lY doi ngoai te; Kinh doanh van tai hanh khach bang 6 tO theoyuyen c6
dinh va theo hop tong; Dal 19 mua, ban, ky gtli hang Ma; Dich vi massage, xoa bOp barn huyet
doi ban chan tai khu vac each ly ga di quoc te san bay Tan Son Nhat.
4. Chu lit sin xuat, kinh doanh thong thtromg
Chu 14 san xuat kinh doanh thong thuang eüa C6ng ty khong qua 12 thang.
5. Dc diem boat dOng cia Con ty trong nam c6 firth hiromg den Bao cao tai chinh
• Trong nam 2016, C6ng ty dä chuyen nhu9ng toan 136 c6 phieu Cong ty CO phan dich va hang
kh8ng san bay DA nAng theo Nghi Quyet cita HOi &Mg quan tri s6 09-2016/NQ-HDQT ngay
28 thang 3 nam 2016.
• Ngay 30 thang 12 nam 2016, Cong ty da thoai von 100% ven tai C6ng ty TNHH Nova Sasco
(COng ty lien ket) theo Nghi Quyet cüa Hi d6ng quan tri s6 38-2016/NQ-HDQT ngay 12 AN *
thang 12 nam 2016. 4
• Giao thong van tai da ra Quyet dinh s6 3379/QD-BGTVT ngay 27.thang 10 nam 2016 ye
viec the dinh lai gia tri phan von Nha nuon tai thai diem Cting ty chuyen sang c6ng ty c8 phan •
(ngay 31 thang 12 nam 2014), quyet toan tien thu t& co phan hóa, tquyet Wan chi phi co phan
h6a cüa Cling ty C6 phan dich IN hang ldiong san bay Tan San Nhat th90c T6ng cling ty Cang
hang khong Viet Nam —,CTCP, trong do Cong ty con phai nep phan von Nha nuerc tang them
(neu co) ye Qu2 h6 try sap xep doanh nghiep cna Cong ty me - TOng ding ty Cang hang khong
• Viet Nam sau khi dugc Oy ban nhan dan TP. H6 Chi Minh quyet dinh gia khu dat 10.316m2 tai
xä Xuan Thai Son, huyen Hoc M6n, TP. HO Chi Minh.
Ban thvb minh nay /a mat ha phan hop thanh va phcii ducc dpc cling vat Bdo cdo tai chinh tdng hop 15

CONG TV C6 PHAN DXH VI) HANG KHoNa-SAN BAY TAN sin NHAT
Dia chi: San bay qu6c te Tan San Nhat, phutrng 2, quan Tan Binh, TP. 116 Chi Minh
BAO CAO TAI CHINE TONG HOP
Cho nam tai chinh ket Mix ngay 31 thang 12 nam 2016
Ban thuyet minh Bao ado tài chinh t6ng hgp (tiers theo)
6. autrue Ging ty
Ctic Cling ty lien doanh, lien ket
Ten cOng ty
COng ty cO phan
thucrng mai xang
dau Tan San Nhat
Dia chi trg sâ chinh
S6 45 dtrang Twang
San, phuang 2, quan
Tan Binh, TP. H6 Chi
Minh, Viet Nam
Ding ty TNH1-1
Pha Quec — Sasco
COng ty lien doanh
CO phan Nha Viet
(Viet Home
GMBH)
Cong ty .C6 phan
phat trien vuan
xanh
COng ty c8 phan
dau tu thtrang mai
Batt Trai Xanh
S6 47 duang Nguyen
Hue, khu pho 5, thi
trAn Throng Deng,
huyen Pha Qutic, tinh
Klan Giang
Leipziger Slz.54, VII,
EG 10G-10117 Berlin,
Dim
s645 duang Tnrtmg
San, phuang 2, quan
Tan Binh, TP. He Chi
Minh
S6 415B &rang Hoang
Van Thg, phuang 2,
quan Tan Binh, TP.
He Chi Minh
Hoat dOng kinh doanh chinh
Ban buOn nhien lieu ran, long, khi
va cdc sin pharn lien quan; Mua
ban cho thud vat fir, thiet bi phgc
vti nganh xang dau; Bao throng,
sCra chila te va xe ca &Ong ca
Ichac; Hoat dOng dich vg:h6 trg
trgc tie') cho van tai hang }thong
Che bran thay san; Kinh doanh
dich vg 'Mach san
Dai ly ye may bay, dich vg du lich,
xuat nhap khau, thuang mai
Tu van, thiet ke, thi tong va bao tri
san vutrn; Cung cap cdc ditch vg
cAy trang tri cho van ph6ng; Cho
thue cay
Dich vg, thuang mai
TY le TY le
Von gap lgi ich
Ty le
quyen
bleu
guy&
49,79% 49,79% 49,79%
50,00% 50,00% 50,00%
29,00% 29,00% 29,00%
24,00% 24,00% 24,00%
20,00% 20,00% 20,00%
Cac don vi trtic thuOc kheng co tti each phap nhan hgch loan phg thuOc
Ten don vi Dia chi
Trung tam thucmg mai Sasco Tan San Nhat San bay Quec te Tfin Son NhAt, quan Tan Binh, TP.
He Chi Minh
Phong kinh doanh hang mien thud San bay Quec te Tan San Nhat, quan Tan Binh, TP.
H6 Chi Minh
Se 379 &rang Nguyen Trung Int?, khu Iche 5, thi
trfin Ducmg Deng, huyen Phu Quoc, tinh Kien Giang
S6 50, ngo 41, Thai Ha, gnarl Deng Da, TP. Ha Nei
LO Q-1B Khu c6ng nghiep Long Hu ma reng, xa
Long Han, huyen CAn Già, tinh Long An
7. Tuyen b ve 'chi nang so sank thong tin teen Bao cao tai chinh
Cac se lieu Wang (mg cim nam true° so sanh dirge voi se lieu dm nam nay:
8. Nhfin vien
Tai ngay ket that nam tai chinh Ging ty co 1.289 nhan vien dang lAm viec (se dau nam la 1.116
nhan vien).
Ban thuyit minh nay là mOt bo phifin h therth vàphdi durc rloc cling vol Edo cdo fill chinh ldng Op 16
Chi nhanh Cong ty C6 phAn dich vu hang
khong san bay Tan San NhAt tai Phu Quoc
Chi nhanh Cong ty C6 phan dich vu hang
kh6ng sfin bay Tfin Son NhAt tai Ha Nei
Chi nhanh Cling ty aphAn.dich vu hang
khOng san bay Tan San NhAt tai Long An

a5NG 'TY C(5 PHAN D;CH Vc.1 HANG KHoNG SAN BAY TAN SON NHAT
Dia chi: San bay qu6c t6 Tan Son Nhat, plitiOng 2, quart Tan Binh, TP. H6 Chi Minh
BAO CAO TAI CHiNH TONG HOP
Cho narn tai chinh kat thnc ngay 31 thang 12 nani
Ban thuyet minh Bao can tai chiral tang hap (tianieo)
II. NAM TA! CHINH, DON VI TItN Tt SCDVNG TRONG ICE TOAN
1. Nam tai chinh
Nam tai chinh cüa COng ty bat du tir ngay 01 thang 01 Ira ket link vao ngay 31 Mang 12 hang
nam.
2. Dom vj tin t§ afr dung trong k toan
Dan vi den te sir dung trong ke toan la Wong Viet Nam (VND) do phan ion cac nghiep vu dirge
thgc hien bang don vi tien t VND.
in. CHUAN MT/C VA CHt eQ ICE TOAN AP DVNG
1. Che de ice toan ap thing
Cong ty ap dung_cao ChuAn mire Ke tan Viet Nam, Cite dO Ke toan doanh nghiep Via Nam throe
ban hanh theo Thong tir se 200/2014/fl-ETC ngay 22 thang '12 Mm 2014 va cac th6ng tu huong
clan time hen chuan mtrc kO toast dm BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh
tong hop.
2. Tuyentb6 v viec tan thu chuan mkrc k toan va che de ke tofin
Ban T6ng Giam doe dam bao da tuan thu yeu cau ctia cac Chuan muc Ke toan Via Nam, Cha d'O
Ke toan doanh nghiep Via Nam dirge ban hanh theo Thong Us so 200/2014[11-BTC ngay 22
thang 12 narn 2014 cling nhu cac thong tu huong dan that hien chuan mat ke toan cth BQ Tai
chinh trong viec lap va trinh bay Bao cao tai chinh tang hqp.
IV. CAC CHiNH SACH ICE TOAN ÀY DVNG
1. Co so' Cap Bao cao tai chinh
Bao cao tai chinh dirge lap tren ca ses k toan don tich (thr cac thong tin lien quan den cac lueing
tien).
Cac don vi true thuec hinh thanh b0 may ke toan rieng, hach toan phi thu0c. Bao cao tai chinh
tong h9p eCrn toan Cong ty dirge lap tr'en ca sir tong h9p Bao cap tai chinh cua cac don vi truc
thu0c. Doanh thu va s6 du gitra cac don vi true thuoc dirge loai trir khi lap Bac cao tai chinh tong
hqp . •
2. Cac giao dich bang ngokti
Cac giao dich phat sinh bang ngoai t dirge chuyen del theo gia ti ngay phat sinh giao dich. s6
du cac khoan trinc tien t c6 goc ngoai t tai ngay kat thdc nam tai chinh &sac quy doi theo ty gia
ti ngay nay.
Chenh lech tY gia phat sinh trong nam tir cac giao dich bang ngoai t throe ghi nhan vao doanh thu
hot Ong tai chinh hoc chi phi tai chinh. Chenh lech gia do danh gia lai cac khoan muc lien te
c6 goc ngoai t ti ngay ket thitc nam tai chinh sau lchi bü tit chenh lech tang va chenh lech giam
dirge ghi nhan vao doanh thu hoat Ong tai chinh hoac chi phi tai chinh.
17Ban rimy& mink nay 16 mot bO phOn k thank va phai &qv ape can vai Rao cdo tai chink tdng /Kip

_ .
CONG TV Co PHAN NCH VP HANG KHONG SAN BAY TAN SON NHAT
Dia chi: San bay qu6c th Tan Son Nhat, phubng 2, van Tan Binh, TP. HA Chi Minh
BAO CAO TA! CI-11111-1 TONG F1(513
Cho nam tai chink ket thac ngay 31 thang 12 nam 2016
Ban thuyet minh Bac, do tai chinh tang hqp (tiep theo)
- ,
TY gia sir dung a quy cac giao dich ph& sinh ban' g ngoai te t9 gia giao dich thy° th tai thai
diem phat sinh giao dich. Ty gia giao dich thy.° te dei voi the giao dich bang ngoai t dirge xac
dinh nhu sau:
• D&i vai ng phai thu: ty gia,mua ngoai t cüa ngan hang thuang mai nai Cong ty chi dinh khach
hang thanh toan tai thai diem giao dich phat sinh.
• D6i vOi ng phai tra: ty gia ban ngoai t cüa ngan hang thuong mai nai C6ng ty du kien giao
dich tai thai diem giao dich phat sinh.
• Del veri the giao dich mua sam tai san hoac cac khoan chi phi duct thanh toan ngay bang ngoai
(kh6ng qua cac tai khoan phai tra): tY gia mua ngoai t eüa ngan hang thuang mai nai Cong
ty thy° hien thanh toan.
TY gia sir dung de danh gia lai se du cac khoan muc tin t c6 gac ngoai t tai ngay kM thac nam
tai chinh dirge xac dinh theo nguyen tac sau:
• Doi veri cac khoan ngoai t Din ngan hang: tY gia mua ngoai t cüa ngan hang nai C6ng ty mer -
tai khoan ngoai te.
• Doi veri cac khoan rime tien t c6 gee ngoai t dirge phan loai la tai san khac: mua ngoai
caa Ngan hang thuang mai Co phan ngoai thuang Viet Nam 7 Chi nhanh TP. H6 Chi Minh
(Ngan hang C6ng ty thirong xuyen c6 giao dich).
• Di veri cac khoan muc tien t c6 goo ngoai te dirge phan loai IA na phai tra: ty gia ban ngoai th
cna Ngan hang thtrong mai CO phan ngoai thuang Viet Nam - Chi nhanh TP. HO Chi Minh
(Ng'a:n hang Cong ty thuang xuyen c6 giao dich).
3. Tien va cac khoan tang diromg tien
Tien bao gem hen mat va tien girl ngan hang kh6ng kj, han. Cao khoan ttran4 throng tien là the
khoan dau tu ngan han co thoi han thu h6i khong qua 3 thang ke tir ngay dau Pr, c6 kha nang
chuyen doi de.dang thanh mot lucmg tien xac dinh va khOng c6 rai to trong vie chuyen dei thanh
tien tai thai diem bao cao.
4. Cac khofin du tu tai chinh
Cherng khoan kinh doanh
Khoin dau tu dirge phan loai Ia chimg khoan kinh doanh khi nam gift vi nine dich mua ban de
kiêmlài. 61
Chang khoan kinh doanh dirge ghi se ke toan theo gia gee. Gia g6c cüa chUng khoan kinh doanh
t
dirge xac dinh theo gia tri hap 19 dm cáe khoan thanh toan tai theri diem giao dich phat sinh c'Ong
oA
cac chi phi lien quan den giao dich mua chimg khan kinh doanh. A
Thai diem ghi nhan cac khoan chirng khoan kinh doanh IA thai di'em C6ng ty c6 quyen sir hat, en
the nhu sau:
• Dal vii chUng khoan niem yet: dirge ghi nhan tai thai diem khop lenh (T+0).
• Del vii chUng khoin chin niem yet: dirge ghi nhan tai thai diem chinh tit co quyen so lulu
theo quy dinh cia phap kat.
Tien läi, cA tire va 191 nhuan cia cac kY truck khi chimg khoan kinh doanh duct mua dirge hach
toan giam gia tri cia chinh chang khoan kinh doanh do. Tien lai; co tirc.va Igi nhuan cna cac ky
sau khi chimg khoan kinh doanh duct mua dirge ghi nhan doanh thu. CO rim dirge nhan bang co
phieu chi dirge theo d6i so lugng eO phieu tang them, khang ghi nha'n gia tri ca phieu nha'n dirge.
18Btin thuyit minh nay In mOt b0 pkin hpp thanh phdri cluvc cipc ming vein Edo canted chinh king kip

•
Jusigratir=a,Y
CONG TV C *6 PHAN DICH IA) HANG KHONG SAN BAY TAN SO'N NHAT..nr_7772- -
Dia chi: San bay (wee tE Tan Son Nhat, phut:mg 2, quan Tan Binh, TP. HO CM Minh -
BAO CAO TAI 041N1-1 TONG HOP
Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2016
Ban thuyat mink Ban cao tai chInh ten hop (tiep theo)—
phieu hoan dói dirge xac dinh theo gia trj hop 19 tai ngay trao d6i. Gia trj hap 19 dm cc; phieu
Huge xac djnh nhu sau:
• A •
• D6 i veri c6 phieu tha ding ty niem yet, .gii trj hap 19 tha. co phieu là gid d6ng cfra niem yet ten
thj throng chimg lchoan tai ngay trao dOi. Tnrang hqp tai ngay trao dOi thj truang chting Ichoan
khOng giao djch thi gia trj hop 19 caa c6 phieu la gia d6ng cira phien giao djch truck lien ke vol
ngay trao doh.
• Del veri c6 phieu chua niem yet dirgc giao clich tren san UPCOM, gia trj hap 19 dm e6 phieu IA
gia giao djch dong.cita ti-en san UPCOM tai ngay trao dOi. Tnrerng hcm ngay trao croi san
UPCOM khong giao did thi gia trj hop 19 tha co phieu là gia d6ng cCrn phien giao djch truerc
lien ke voi ngay trao
• D61 vai cO phieu chua niem yet khac, gia trj hgp 19 tha c6 phieu là gia do the ben th6a thukin
theo hcrp deng hoe gia trj SO sach tai thai diem trao
Dv phang giam gia cluing khoan kinh doanh duce lap cho timg loai chimg khoan Huge mua ban
ti-en thj twang va co gia trj hop 19 thap hem gia gee. Gid trj hap 19 tha chting khoan kinh doanh
niem yet ti-en thj trueng chting khoan hoac dirge giao djch ti-en san UPCOM IA gia (long tha tai ngay
ket tithe nam tai chink Truerng hap ngay ket antic nam tai chinh thj truerng chimg khoan hay san
UPCOM kh6ng giao djch thi gia trj hop 19 dm chimg khoan la gia (long etia phien giao djch tnrot
lien ke vol ngay ket thue thin tai chinh.
Tang, giam sO dir phemg giarn gia cluing khoan kinh doanh cAn phai trich lap tai ngay ket tithe clam
tai chinh dirge ghi nhan vao chi phi tai chinh.
UI hoc L tir viec chuyen nhtiong cluing khoan kinh doanh dirge ghi nhan vao doanh thu hoat
den tai chinh hoc chi phi tai chinh. Gia yen dirge xac djnh theo phucmg phap binh quan gia
quyen di dang.
Cdc khotin elan tu• ntim gilt den ngity tido hgn
Khoan deu tu Huge phan loai là nam gilt den ngay dao han khi C6ng 7
c6 9 djnh va kha nang
den ngay dao han. Cac khoan Mu tu thin gift: den ngay dao han bao gom:.cac khoin tien gui ngan
hang c6 ky han (bao gem ca the loai tin phieu, Icy phieu), trai phieu, co phieu tru dal ben phat hanh
bat buOc phai mua lai tai met then diem nhat djnh trong tircrng lai va the khoari cho vay nam giU
den ngay dao han yeti muc dich thu lai hang ky va the khoan dau tir nam gift den ngay ciao han
khac.
Cac khoan Mu tu nem gitl den ngay dao han dirge ghi nhan ban Mu theo gia gec bao gem gia mua
va cac chi phi lien quan den giao djch mua cac khoin Mu N. Sau ghi nhan ban Mu, cac khoan dAn
ttr nay dirge ghi nhan theo gia trj c6 the thu h6i. Thu nhap lai tit cac khoan dAn tu nam gift den
ngay dao han sau ngay mua dirge ghi nhan ten Bao cao kat qua hog clang kinh doanh tren ca ser
dtr thu. Lai duct huang truac 'chi Cang ty nam girt dirge ghi giam trir vao gia g6c tai theri diem
mua.
Khi co cac bAng.chimg chec chAn cho they met Olen hthe toan be khaki dAn tu c6 the khang thu
h6i dirge va s6 tan that dirge xic djnh mat each dang tin cay thi ten that dirge ghi nhan vao chi phi
tai chinh trong nam va giam trir tire tiep gia tn Mu ty.
Ctic khan: dila tit vtio cong ty lien doanh, lien kit
Cong ty lien doanh
Cong ty lien doanh la doanh nghiep dirge thanh lap ti-en ca sâ th6a ththn tit hop d6ng ma theo d6
C6ng ty va the ben tham gia thirc hien hoat ging kinh te tren ca ser eking kiem soat. D6ng kiem
soat dirge hieu la viec dim ra the quyet djnh mang tinh chien lugc lien quan den the chinh sach
hoat dOng va tai chinh tha cong ty lien doanh phai c6 sir &mg thuan dm the ben tham gia lien
doanh.
19Bim dnryit mlnh day liz mPt bophen hpp thanh ye 061 ducfc dpc clang poi Bdo cdo tat chinh tong hpp

CoNG TYto PHAN DTCH vy HANG KHoNG SAN BAY TAN_ESCiN-NHAT
Dia chi: San bay qu6c tO Tan San Nhat, phuting 2, qui.n Tan Binh, TP. HO ChkMinh
Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016
Ban thuyet minh Bao cao tãi chinh ding Illyp (tip theo)
Clang ty lien kit
C6ng ty lien ket là doanh nghiep ma COng ty c6 anh huong dang k nhung 'thong e6 9uyen kiem
scat doi veri cac chinh skit tai chinh va hot dOng. Anh huong dang ke the hien a quyen tham gia
vao vie dua ra cac quyet djnh ve chinh sach tai chinh va hoat tang eüa doanh nghiep nhan dau tin
nhung khong kiem soat cac chinh saeh nay.
Ghi nhan ban cldu
Cac khoan dau tu vao c6ng ty lien doanh, lien kat dirge ghi nhan ban du theo gia gac, bao gani gia
mua hoc khoan gap von cOng cac chi phi lien quan twc flap den vie dau tin. Tnrong hgp dau tin
bang tai san phi tien te, gia phi khoan dau tin dirge ghi nhan theo gia trj hgp ly eüa tai san phi tien te
tai thbi diem phat sinh.
Ca tiro va Igi nhuan eüa cac tnroo khi lchoan Mu tin dirge mua dugc hach toan giam gia trj cua
chinh khoan dau tu do. Co tire va lqi nhuan eüa cac kY sau khi khoan dau tin dirge mua dirge ghi
nh'an doanh thu. CO tire dugc nhan bang cO phieu chi dirge theo dOi so luong co phieu tang them;
khong ghi nhan gia trj ea phieu nhan dirge.
Du phang tan that cho cac khoan deiu tu vao cong ty lien doanh, lien kit
Dij phOng ton that cho cac khoan dau tu vao cOng ty lien doanh, lien ket dirge trich lap khi ding ty
lien doanh, lien kat bi 18 vai mire trich lap bang ch'enh lech gala van gap thtre te cua cae ben tai
cong ty lien doanh, lien ket va van chit sar hiru thvc co nhan vOi tY 1 g6p von cita Con ty so voi
tong so von g6p thgc te eüa cae ben tai cong ty lien doanh, lien ket. Neu &ding ty lien doanh, lien
kat la di Wong lap Bao cao tai chinh hgp nhat thi can cir de xac djnh dtr phong ten that la Bao cao
tai chinh hop nhat.
Tang, giam sa dv phong tan that Mu tu vac c6ng ty lien doanh, lien kat can phai trich l3p tai ngay
ket thtic nam tai chinh throe ghi nhan vao chi phi tai chinh.
Oic khoan dizu tw vao ding cy vdn cats dim vi khdc . ,
Dau hr vao Gong cv van cita don vi kit bao gm cac khoan dau tv,cOng cv von nlumg,Cong ty
kh8ng c6 quyen kiem sok, clang kiem scat hoac c6 anh huoing dang ke doi voi ben throe dau tin.
Cie khoan du tu vho ding cv van cita don vj khae dirge ghi nhan ban du theo gia gac, bao gam
gia mua hoac khoan gap von Ong cac chi phi two tiep lien quan den hog dOng dau tin. CO We va
Igi nhuan ctia cac nam truot khi khoan dau tin dirge mua dirge hach toan giam gia trj eüa chinh
khoan dau tin.do. CO tire va lgi nhuan eüa cac kY sau khi khoan dau tu dirge mua dirge ghi nhan
doanh thu. Co tire throe nhan bang c6 phieu chi dirge theo dOi s8 lugng c6 phieu tang them, kh8ng
ghi nhan gia trj c6 phieu nhan dirge.
Dr pheng tan that cho cac khoan dal.0 tin vao Gong cv von eita don vj khac dirge trich lap nhu sau:
• Dal yeti khoan Mu tin vao ca phiu niem yet hoac gia trj hop ly khoan dau tin dirge xac djnh tin
cay, vie lap dv ph6ng dva tren gia trj thi truimg dm co phial'.
• D6i veri khoan Mu tin khong xac djnh dirge gia trj hop ly tai thOti diem bao cao, vie lap dtr
phong throe thtre hien can cir vao khoan 18 cita ben dirge dau tin vOi mire trich lap bang ehenh
tech giira van g6p thvc te cüa cac ben tai don vi kHz va von chit sir him thvc 06 nhan voi tY le
gap von cita C6ng ty so veri tong s8 von g6p thvc te cita cac ben tad don vi Idtac.
Tang, giam só dv phOng tan that dau hr vao c6ng cv van cAa don vj khac can phai trich lap tai ngay
ket tit& nam tai chinh dirge ghi nhan vao chi phi tai chinh.
Ban thuyit mink nay la met 65 phBn kip thank va phai duvc dpc cing van Ban tho tai chinh tdng hqp 20

CONCTY cti PHAN DICH VI) HANG KH6NG SAN BATITAN-SO'N NHAT
Dia-etTi: San bay qu6c te Tan San Nhat, ohm:mg 2, quan Tan Binh, IPHO-Clil Minh
BAO CAO TAICHThal TONG HOP
Cho narn tai chinh ket thire ngay 31 than 12 nanii2olaci-7;'
Ban thuyet minh Bac, eau tAl elilnh tang hcfp theo)
5. Cie khoin phiti thu
Can khoan nq phai thu ducm trinh bay theo gia trj ghi so air di cac khoan dv phang phai thu kher
dol.
Vic phan loai the khan phai thu la phai thu khach hang va phai thu khan &roc thvc hien theo
nguyen tic sau:
• Phai thu cria khach hang Olin anh thc khoan phai thu mang tinh chat throng mai phat sinh tir
giao djch có tinh chat mua — ban gicia Cling ty va nguari mua la don vj den Ip veri C6ng ty, bao
gam ca can khoim phai thu ve nen ban hang xuat khau Cry than cho don vi khan.
• Phai thu khac phan anh the khoran phai thu kitting c6 tinh thucmg mai, kh8ng lien quan den
giao djch mua — ban.
Dv phang phai thu Icho del &rot lap cho tin-1g khoan ng phai thu kho dai can ci vao tuOi nq qua
han eUa the khoan nq hose dv kien mac tern that co the xay ra, cy the nhu sau:
• Si yen nq phai thu qua han thanh than:
- 30% gia trj dal veri khoin nq phai thu qua han tir tren 6 thang den dual 1 narn.
- 50% gia trj dal ven khoan nq phai thu qua han tir 1 narn den dutri 2 narn.
- 70% gid trj dOi veri khoan ng phai thu qua han tir 2 narn den cluai 3 nam.
- 100% gia tri doi veri Ithoin nq phai thu qud han tir 3 nam trer ten.
• Dal voi nq phai thu ehtra qua han thanh toan nhtmg Ich6 c6 kha nang thu hal: can dr vio dv
kien mire tan that de lap chr phong.
Tang, giam ser du dv phang nq phai thu kho del can phai trich lap tai ngity ket ulna nam tai chinh
dunt ghi titian vao chi phi quail IY doanh nghiep.
6. Hang ten kho
Hang tOn kho duce ghi nhan theo gia thAp hcrn gift gia gra va gid trj than c6 the than hien duqc.
Ole gra hang ton kho duct the dinh nhu sau:
• Nguyen vat lieu, hang haa: bao gtmn chi phi mua va the chi phi lien quan tryc dap khac phat
sinh d ea duct hang ten kho a dja diem va tang thai hien tai.
• Thanh pham: bao g6m chi phi nguyen vat lieu, nhan ding tine tip va chi phi san xuat chung
ca lien quan trvc tip ducc. phan ba (Iva tren mire de hoat clang birth thvaing.
Gia xuat kho hang haa cüa cira hang mien thug va trung tam thucrng mai duce tinh theo phucmg
phap thvc te dich danh, hang tOn kho con lai duce tinh theo phuong phap binh quan gia quyen va
•duct hach toan theo phtrong phap ke khai thuarng xuyen.
Gia trj thuan c6 the thvc hien dupe la gia ban vac tinh caa hang tOn kho trong Icy sin xuat, kinh
doanh binh thuarng tit chi phi vac tinh de hoin thanh va chi phi trerc tinh can thiet cho viec tieu thy
Ghana.
Dv.phong giàm gia hang tan kho duct lap cho tang mat hang tan kho cer gia giic km han gia trj
thuan c6 the than hien duct Doi yeti dieh vy cung cap der dang, viec lap dv phong giam gia duct
tinh theo tang loai clich vy c6 ram gia Hang bit. Tang, giam s6 du chi phemg giam gid hang ton
kho cAn phai trich lap tai ngay ket than ndm tai chinh dirge ghi nhan vao gia van hang ban.
Btin Aver mink niry là mOt.b0ph4n hop ihanh vt) phdi duvc etpc cling veri Bcio c4o 141 chin!: king hop 21

C6NG TV CO PP-IAN NCH VI) HANG KHoNGSAN BAY TAN SO'N NHAT
Dia chi: San bay quoc te. Tan Son Nhat, phuting 2, Ivan Tan Binh, TP. H6 Chi Minh
BAO CAO TAI CHINH TONG HOP ,
Cho nam tai chinh kat [Mac ngay 31 thang 12 nam 2016
Ban thuyet minh Bdo cdo tái chinh fling hop (tip theo)
7. Chi phi tra try&
Chi phi tra truck bao g6m cat chi phi 'fink te da phat sinh nhung c6 lien quan den,ket qua hoat
Ong san xuat kinh doanh cüa nhieu 1dt ke toan. Chi phi tra tnrerc caa,Cong ty chü yeu la ding ca
dung ea, chi phi sira chira tai san co dinh, tien time dat tra truck, lgi the kinh doanh. Cac chi phi tra
trtrot nay dirge phan be trong khoang thai gian tra twee hoc thai gian cat Igi ich kinh tE Wong
Ung dirge tao ra Ut cat chi phi nay.
(—Ong cy, ding cy
Cac ding ca, dung ca da dua vao sir clang dirge phan b6 vao chi phi theo phuong phap duerng thang
vai then gian phan be khong qua 02 nam.
Chi phi slid chfra tai this co ctinh
Chi phi sCra chria tai san 00 dinh phat sinh met Ian 06 gi4 tri IOn dirge phan be vao chi phi theo
phuong phap dutmg th'ang voi thai gian phan bo kheing qua 03 nam.
Lyi the kinh doanh
Lgi the kinh doanh dirge ghi nhan theo se lieu Bien ban xac dinh gia td doanh nshiep tai thai diem
ngay 31 thang 12 nam 2013 caa.Cong ty CO phan hr van - dich va ve tai san - bat dOng san DATC.
Lgi the kinh doanh dirge phan 66 vao chi phi theo phuong phap duerng thang trong 03 nam.
Tian thul 641 trd fru&
Tien thue tat tra truck the hien khoan tin thue dat da tra cho phan dat Cong ty dang sir dung. Tien
thue dat tra nem duck phan 1)6 vao chi phi theo phuong phap throng thang Wang img vOi thai gian
thue (45 nam).
Chi phi Ira Throe ddi hçn khdc
Chi phi tra floc dai han khac bao Om chi phi thue mat bang quang cao, chi phi van chuyen, ban
quyen diet virus, ... &roc phan be vao chi phi theo phuong phap &rang thing voi then gian phan bo
[thong qua 03 nam.
8. Tel sAn thue hunt di)ng
' A
Thue tai san dirge phan loai la thu8 hoat dOng phan Ion rüi ro va Igi ich &it vai quyen so.
hint tai san thuOc ye ngueri cho thue. Chi phi thue hog dOng dirge phan anh vao chi phi theo
phuang phap duerng thang cho suot thai han thue tai san, khong pha thuik vao phuong thuc thanh
toan tien thue.
9. TM sin cti dinh him hinh
Tai san ce dinh him hinh dirge the hien theo nguyen gia tnir hao men Jay ke. Nguyen gia tai san ce
dinh him hinh bao gOm toan b0 cac chi phi ma C6ng ty phai b6 ra de 06 dirge tai san co dinh tinh
den thai diem dua tai san do vao trang thai san sang sir dung. Cac chi phi,phat,sinh sau ghi nhan
ban dau chi dirge ghi tang nguyen gia tai ski co dinh neu cac chi phi nay chat chart lam tang Igi ich
kinh te trong Prong lai do sir dung tai san de. Cac chi phi phat sinh khong them man dieu kin tren
dirge ghi nhan la chi phi san xuat, kinh doanh tong Mm.
Khi tai san co dinh him hinh dirge ban hay thanh l, nguyen gia va gia tri hao men Ifly ke dirge x6a
se va lai, l6 phat sinh do thanh l dirge ghi nhan vao thu nhap hay chi phi trong nam.
Bcin shu41 minh nOy re, mot bd ph4n hop thanh vàphâi cluvc doc cling y& BO° ccio fai chinh king hop 22

CoNG TY Cti PHAN NCH VU HANG lacONG SAN BAY TAN SO'N NHAT
Dia chi: San bay qu6c 0' Tan Son Nhat, phucmg 27_41.1an Tan Binh, TP. He CM Minh
BAD CAO TAICHiNH TONG HOP
Cho nam tai chinh ket thhc nay 31 than 12 nam2016
Ban thuyet minh Bac) cio tai chlnh ding hqp (tiep theo)
Tai san cO dinh him hinh dirge khAu hao theo phucmg phap throng thing chra ten thai gian him
dung vac tinh. SO nam khAu hao cila cac 14 tai sin co dinh him hinh nhu sau:
Loai tai san c6 dinh S6 ham
Nha cfra, vat kien true 05 — 30
May mOc va thiet bi 03 —08
Phucmg tin van tai, truyen an 06 — 07
Thiet bi, dung cu quan lY . 05
Tai sari c6 dinh him hinh khac 05
10. Tai sin c6 dinh thue tai chinh
Thue tai sin dirge phan loni la thue tii chinh nu phan Ian rüi ro va Igi ich gar!' lien vai quyen so
him tai sin thu9c ye nguai di thue. Tai san 00 dinh thue tai chinh dirge the hien theo nguyen gia trir
hao m6n lily Ice. Nguyen gia tai san 06 dinh thue tai chinh la gia thap hcm gbh gia tri hop ly,c8a tai
san thue tai Mai diem khoi dau dm hop clang thue va gia tri hien tai cCrn Ichoan thanh toan den thue
tOi thieu. TY l chiet Ichau,de tinh gia tri hien tai cm khoan thanh toan tien thue toi thieu cho vice
thue tai san la lai suit ngam dinh trong hop (long thue tai sin hoc tat suat ghi trong hop °long.
Trong,truang hgp khong the xac,dinh dirge tat Rat ngam dinh trong hop (tong thue thi sir dung lai
suit tien vay tai thai diem khoi dau viec thue tai sin.
Tai san ce dinh thue tai chinh dirge khAu hao theo phuang phap throng thing clua tren thai gian
hiru dung wee tinh. Trong twang hop kh8ng chac chin Cang ty 5 06 quyen so him tai san khi het
han hop dong thue thi thi sari c6 dinh se dirge khau hao theo thtri gian ngan hon giita thai gian thud
va then gian hitu dung vac tinh. SO nam khau hao cüa tai san co dinh thue tai chinh la phuang tin
van tai, truyen dan la 05 nam.
11. Tai sin c6 dinh vô hinh
Tai san c6 dinh v8 hinh dirge the hien theo nguyen gia trir hao men lily ke.
Nguyen gia tai san c6 dinh vo hinh bao gem tomn be cac chi phi ma Cling ty phai b6 ra dE 06 dirge
tai san c6 dinh tinh den tiled diem din tai sin do vao trang thai salt sang sir dung. Chi phi lien quan
den tai sin co dinh vo hinh phat sinh sau 'chi ,ghi nhan ban dau dirge ghi nhon la chi phi san xuat,
kinh doanh trong Icy trir khi cac chi phi nay gin lien Arai met tai sin c6 dinh vo hinh cu the va larn
tang Igi ich kinh tE tir cac tai san nay.
Khi tai san c6 dinh v6 hinh dirge ban hay thanh 1Y, nguyen gia va gia tri hao m6n 10y Ice dirge tha
so va lai, 16 phat sinh do thanhlY dirge ghi nhan vao thu nhap hay chi phi trong nam.
Tai sin c6 dinh vo hinh cira Gang ty bao gem:
Quyjn sfr (fling tat
•-Quyen sir dung at la tomn 1)0 cac chi phi Uwe te Ceing ty da chi ra e6 lien quan trim tiep tOi tat sir
dung, bao gom: tien chi ra de c6 quyen sir dung at, chi phi,cho den bib giai phong mat bang, san
lap mat bang, le phi truerc ba,... Quyen sir citing aft dirge khau hao theo phucmg phip throng thing
tit 34 - 50 nam.
Nhiin hieu hang Ma
Nhan hieu hang h6a dirge khAu hao theo phirong phi!) &rang thang voi thai gian khAu hao la 04
nam.
Ban thuyit mini; nay la nzOt ba pkin hpp thanh va phcii dupc dpc cung veri Boo ccio tai chinh icing hpp 23

CoNG TV Ca PHAN NCH WHANG KHoNG SAN BAY TAN SON NHAT
Dia chi: San bay quee te Tan Son Nhat, phutrng 2, quan Tan Binh, TP. HO Chi Minh
BAO CAO TAI CRINH TONG KIR
Cho nam tai chinh lc& thdc ngay 3 Pthang 12 nam 2016
Ban thuyet minh Bao efio tai chMh ding hop (titp theo)
Chuang trinh phan mint may tinh
Chi phi lien quan den cac chucrng trinh plan mem may tinh khong phai là mOt b6 phan gan ket vOi
phan cling co lien quan dugc von hoa..Nguyen gia elm phan mm may tinh IA toan 130 cac chi phi
ma Cling ty da chi ra tinh den thai diem dua phan mem vao sir dung. Phan mem may tinh dugc
khâu hao theo phuong phop throng thang trong 05 nam.
12. lilt dng san din tw
Bat dOng san d'au tic là quyen sir dung dal thuOc s& hat cim Cong ty dirge sir dung nham muc dich
thu IM tir viec.ch& tang gia., Bat dOng san dau tic cho thue dirge the hien theo nguyen gia trir hao
m6n lay ke. Bat Ong san dau tic cho tang gia dirge trinh bay theo nguyen gia trCr suy giam gia trj.
Nguyen. gia dm bat dOng san dau tic la toan b6 cac chi phi ma C6ng ty phai 66 ra hoac.gia trj hgp
cim cac khoan dim ra de trao doi nham c6 dirge bat dOng. san dau tic tinh den thei diem mua hoc
xay dtmg hoan thanh.
Cac chi phi lien quan den bAt Ong san dau tic phat sinh sau ghi nhan ban dau dirge ghi nhan vao
chi phi, tnIr kin chi phi nay c6 kith nang chac chart lam cho bat,d0ng san dau tic tao ra Igi ich kinh te
trong tircrng lai nhieu han mire hoat dOng dirge danh gia ban dau thi dirge ghi tang nguyen gia.
Khi bat dOng san dau tic dirge ban, nguyen gia va giktri hao mon lay ke dirge x6a s6 va lai, 16 nao
phat sinh dirge hach toan vao thu nhap hay chi phi trong nam.
Viec chuyen tir bAt Ong san chit se Mu sir clung hoc hang t6n kho thanh bait dOng san Mu tic chi
khi chü s& him chain dirt sir dung tai san do va bat dau.cho ben khac thue hoat dOng hoc khi ket
thik giai doan xay dtmg. Vic chuyen tic bat deng san an tic sang bat dOng san chit sa Mu sir dung
hay hang tOn kho chi }chi chii ser Mu bat dau sir dung tai san nay hoac bat dau trien khai cho muc
dich ban. Vic chuyen tic bat dOng san dau tic sang bat Ong san chit so. hilt sir dung hoac hang tem
kho khong lam thay doi nguyen gia hay gia trj 'can Mi dm bat dOng sin tai ngay chuyen doi.
Tic ngay 01 thang 01 nam 2015 bat.clOng.san Mu tic nam gi& chir tang gia kh6ng dirge trich khAu
hao. Twang hgp co bang chi:mg chac chan cho thay bat dOng san dau tic nam gia 66. tang gia bi
giam gia so vai giá trj thi truing va khoan giam gia dirge xec dinh m0t each dang tin cay thi bat
&Mg san dau tic nam gia chtf tang gia dirge ghi giam nguyen gia va t6n that dirge ghi nha'n vao gia
von hang ban.
13. Chi phi lay dkrng cos ban di? dang
Chi phi xay dung ea ban do dang phan anh cac chi phi lien quan truc tiep (bao g'em ca chi phi tai
vay co lien quan phit hgp vOl chinhsach ke.toan elm C6ng ty) den cac tai sari dang trong qua trinh
xay chmg, may moc thiet bi dang lap dat de Owe vu cho muc dich san xuat, cho thue va quan
eang nhir chi phi lien quan den vie sira chaa tai san co dinh dang flux hien. Cac tai san nay dirge
ghi nhan theo gia goc va khong dirge tinh khau hao. .
14. Hop thing hop tic kinh doanh
Haat clOng kinh doanh tang kiim sod:
C6ng ty ghi nhan tren Bao cao tai chinh tang hap cac hgp clang hgp tac kinh doanh dyed hinh thirc
hoat dOng kinh doanh Tong kiem scat cac nOi dung sau:
• Gia tri tai san ma Cong ty hien sa hau.
• Cac khoan ng phai tra ma Cong ty phai ganh chiu.
• Doanh thu dirge chia tic vie ban hang Ma hoc cung cap dich lett dm lien doanh.
• Cac Ichoan chi phi phai ganh chiu.
Ran thuyit minh nay Id mOt bO phdn hop thlinh va phdi (Jinx clot dingy& Bdo cao tai chtnh icing hop 24

14. •
7._ -
.0•15-0,10P,Vti,t• •
• --. • •
•
,„,.. .. .
CONG TV C6 PHAN DICE -VV HANG KHONG SAN BAY TAN SON NHKT - =
Dia chi: $an bay qu6c te Tari7Stm NhAt, phutmg 2, quAn Tan Binh, TP. Hti CU Minh
Cho nam tai chinh ket tit ngay 31 thang 12 nart9016 ;
Ban thuyit minh Bap cao tai chfnh tong hop Op theo)
15. Cac khan ng phai tra va chi phi phai tra
Cac khan nq phai tra va chi phi phai Ira dirge ghi nhAn cho se tien phai Ira trong Prong lai lien
quan den hang h6a va dich vi da nhAn duct. Chi phi phai tra (tacit ghi nhAn dva tren cac etc tinh
hqp s6 tien phai
Vic phan loai cac,Ichoin phai tra IA phai tra ngtrgi ban, chi phi phai tra va phai tra Ichic dirge thvc
hien theo nguyen tac saw
• Phai Ira ngugi ban phan anh cac khan phai tra mang tinh chAt thucmg mai phat sinh tr giao
dich mua hang h6a, dich vv, tai san và ngueri ban la don vi dec lap yeti COng ty.
• Chi phi phai tra phan anh cic khan phai tra cho hang ha, (Lich vii da nhan duqc tfr ngtrai ban
hoe da cung cAp cho nguari mua nhtmg chin chi tra do chin co h6a don hoc chin du h6 so,
tai lieuke toan va cac khan phai tra cho nguOi lao Ong ye tien Wang nghi phép, cac Ichoin
chi phi san xuAt, kinh doanh phai trich tuft.
• Phai tra khac plan anh cic khoan phai tra khong c6 tinh thucrng mai, Ichong lien quan den giao
dich mua, ban, cung cap Mug hoa dich vv.
Cac khoan ng phai tra va chi phi phai tra dirge phan loai ngin han va dài han ti-en Bang can dei ke
todn tong hqp can c& theo han cOn tai tai ngay ket thtic nam tai chinh.
16. Win chi.] ser hiru
yen grip aa chá sd• hart
Von gOp cia chit ser hcru dirge ghi nhan theo se yen thvc t da ggp cüa cac cé (long.
17. Thin phOi Iqi nhOn
Lqi nhan sau thue thu nhap doanh nghiep dugc phan phei cho cac cô Hong sau khi da trich lap cac
quy" theo Dieu le cfia. C6ng ty cling nhu cac quy dinh cüa phap lat va Ha duqc Dai hi clang c8
don phe duyet.
Vic phan ph& lvi nhan cho cac c6 (long dirge can nhic den cac khoan mvc phi tien te nim trong
Igi nhuAn sau thue chin plan phói 06 the finh huemg den lueng tien va kha nang chi tra 08 tjrc nhv
lai do dinh gia lai tai san mang di gen yen, tai do danh gia lai cac khan mvc tien te, cac c6ng cv
tai chinh va cic khan mvc phi tien t khac.
CO arc &rye ghi nhAn tang phai tra khi dtrqc Di hei (king ce Hong phe duyet.
18. Ghi nha'n doanh thu ve thu nhOp
Doanh thu ban hang hod, thanh phem
Doanh thu ban hang hga, thanh pham ducrc ghi nhan khi clang tiled th6a man cac dieu kin sau:
• C6ng ty da chuyen giao phAn lon rUi ro va lvi ich gin lien veri quyen ser hall hang h6a, san
pham cho ngueri mua.
• C8ng ty !thong an ain.gilt quyen quan ly hang hart, san pham nhv ngueri ser him hang h6a,
sin pham hoc quyen kiem soat hang hoa, san pham.
• Doanh thu &rye xac dinh Prong (lei chic chin. Khi hgv don quy dinh ngtrbi mua dugc quyen
tra lai san phim, hang hoa da mua theo nhang dieu kin cv the, doanh thu chi duce ghi nhAn
khi nhirmg dieu kien cv the d6 khong an ten tai va ngtrbi mua kitting dirge quyen tra lai hang
ha, san.pham (trir twang hqp khach hang c6 quyen tra lai hang h6a, an pham duel hinh thuc
doi lai de lay hang Ilea, dich vv khac).
• Ging ty da hoac së thu chive lqi ich kinh te tir giao dich ban hang.
• Xac dinh dugc chi phi lien quan den giao dich ban hang.
Ban (*di mink nay ra mos bØ phan hop thanh vd phdi duce doc den y& Bac Mc 16I chin): icing hop 25

C6NG TV C6:PHAN DTCH VU HANG KHoNG SAN BAY TAN SO'N'NHAT
_
Dia chi: San bayrquic VC Tan Son NhAt, phueng 2, quart Tan Binh, TP. HA Chi Minh:11
BAO CAO TAcCH.INH TONG HOP
Cho am tai óITiñh kAt thhc ngay 31 thing 12 nam 2016
Bin thuyet minh Bao cao tai cbinh ding Inyp (tiep theo)
Doanh thu cung cap dich vy
Doanh thu cung cap dich vv duct ghi nhan khi clang theri th6a man cac dieu kin sau:
• Doanh thu duct xac dinh turn di chac chan. Khi hqp tang quy dinh ngtrai mua dirge quyen
tra lai dich vy da mua theo nhang dieu kin ca the, doanh thu chi dirge ghi nhan khi nhi"rng
dieu kin cy the do kh6ng can ton tai va ngueri mua khong &sac quyen tra lai (itch vi,' da cung
cap.
• Cong ty da hoe se thu duct lqi ich kinh te giao dich cung cap dich vv do.
• Xac dinh duqc phan c6ng viec da hoan thanh vao then diem bac cao.
• Xac dinh dirge chi phi phat sinh cho giao dich va chi phi ahoan thanh giao dich cung cap dich
vv do.
Truang hop dich vu dirge thoc hi'en trong nhieu lcY thi doanh thu dirge ghi than trong kY duct can
cir vao ket qua phan tong viee ad hoan thanh vao ngay ket thitc nam tai chinh.
Doanh thu hang h6a nh fin ban dui
Doanh thu doi yen hang hoa nhan ban dai ly, kY gin theo phuang-thirc ban dung gia huang hoa
hang la phan hoa hang ban hang ma C8ng ty dirge huOng.
Doanh thu cho thug tai stin hog, &Ong
Doanh thu cho thue tai san hot clang dirge ghi than theo phuo-ng phap throng thang trong suat thai
gian cho thue. Tien cho thue nhan tru6rc caa nhieu dirge phan 66 vao doanh thu pita hqp voi then
gian cho thue.
Tan mi
Tien tai dirge ghi nhan tren co sar then gian va iai suat thyc te timg
CO Irk và loi nhufin chrvc chia
CO tire va lqi nhuan throe chia dirge ghi nhan khi C6ng ty duct quyen,nhan ca tire hoac lqi nhuan
tin viec gap van. Ca tire dirge nhan bang c6 phieu chi duqc theo doi s6 Immg co phieu tang them,
khong ghi nhan gia tri ea phieu nhan throe.
19. Cac khan giant trir.cloanh thu
Cac khoan giam trir doanh thu chi bao gam hang ban bi tra lai phat sinh cimg tieu thy san
hang h6a, dich vii &rot dieu chinh giam doanh thu cita phat sinh.
Truerng hop san pham, hang hod, dich vi da tieu,thy tit cac !lam not, den nam nay mei phat sinh
tra lai thi dirge ghi giam doanh thu theo nguyen tat:
t
• Neu khoan tra lai ph& sinh tnrOc then diem phat hanh Bac cao tai chinh tang hop: ghi giam *
doanh thu Men Bao cao tai chinh tong hop cila nam nay. .?
• Neu khoan tra lai phat sinh sau thth diem phat hanh Bac cao tai chinh tang hop: ghi giam
doanh thu tren Bao cox) tai chinh tang hop dm nam sau.
20. Chi phi di vay
Chi phi di vay bao gain lAi tien vay va cac chi phi kit& phat sinh lien quan tryc trap den cac khoan
vay.
Chi phi di vay duct ghi nhan vao chi phi khi phat sinh. Tnrerng hop chi phi di vay lien quan tryc
tiep den vie dau tu xay chmg haat san xuat tai san dO dang can co met then gian din dai (tren 12
thing) de co the dua vac sir dung theo myc dich dinh truot hoac ban thi chi phi di vay, nay duct
tinh vao gia tn elm tai san do. Dth von !Moan vay rieng phyc vi,' viee xay dyng tai san co dinh, bat
clang san dau tu, lai vay duct von h6a ke ca khi theri gian xay dyng Mien 12 thang. Cac lchoan thu
nhap phat sinh tin viec dau tin tam thoi cat khoan vay duct ghi giam nguyen gia tai san c6 lien
quan.
26Ban thuydt minh nay la mot bd phOn hap thanh va phcii chnic ctpc cling vol Baa cdo tat chinh Icing hp?,

CoNG-TY Co PHAN DICH vy HANG KHONG SAN BAY TAN SON NHAT
Dia chiIrSan bay qu6c te. Tan San NhAt, phu?mg 2, quan Tan Binh, TP. HO Chi Minh
Cho narn—tai chinh ket thiac ngay 31 thang 12 naM20165%;
Ban thuyet minh BA° cao tai chinh tong hqp (tiep theo)
Dai veri cat khoan v6n vay chung trong do co sir clang cho mac dich du tic xay dung hoc san xuit
tai san dâ dang thi chi phi di vay von h6a duqc xac dinh theo t9 le von hoa,doi voi chi phi My ICS
binh quan gia quyen phat sinh cho vi'ec dau tic xay dung ca ban hoc san xuat tai sari do. T9 le von
hem duct tinh theo t9 lê lai suit binh quan gia quyen Qua cat khoan vay chua tra trong k9, ngoai tit
cac khoan vay rieng bi'et phac va cho mac dich hinh thanh mat tai san ea the.
21. Cac khan chi phi
Chi phi la nhang Ichoan lam giam lqi ich kinh td duqc ghi nhan tai then di& giao dich phat sinh
hoc khi to kha nang Wang doi chat chan se phat sinh trong tuong lai khtmg phan biet da chi tien
hay chua.
Cat khoan chi phi va khoan doanh thu do no tao ra phai duqc ghi nhan,dang thôi theo nguyen tic
phu hop. Trong twang hqp nguyen tat phii hop xung dOt veri nguyen tAt than tong, chi phi duqc
ghi nhan can ca vao ban chat va guy djnh ctia cat chuan mac ke toan d8 dam bao phan anh giao
djch mOt each trung aux, hop 19.
22. Thud thu nith doanh ngh4
Chi phi thud thu nhap doanh nghiep bao gam thud' thu nhap hi'en hanh va thus thu nhap hoan lai.
Thai thu nh(ip hren heinh
Thud thu nhap hien hanh la khoan thud duqc tinh clua ten thu nhap tinh thud. Thu nhap tinh thud
chOnh lech so ;Lai Igi nhuan ké Man la do dial chinh cat khoan chenh !doh tam thai giaa thud va Ice
toan, cac chi phi khong duce trir clang nhu dieu chinh cac khoan thu nhap khong phai chiu thue va
cat khoan 16 duqc chuyen.
Thui thu nhe:ip hottn
Thud thu nhap hoan lai la khoan thud thu nhap doanh nghiep se phai nap hoac se duce hoan lai do
chenh lech tarn thai giaa gia trj ghi so cna tai san va ncr phai tra cho mac dich lap Bao cao tai chinh
va ca sâ tinh thud thu nhap. Thue thu nhap hoan lai phai ti duct ghi nhan cho tat ca cac khoan
chOnh lech tam thai chju thud. Tai san thud thu nhap hoan lai chi duct ghi nhan khi chac than
trong tuong lai se co lqi nhuan tinh thud de sa clang nhang chdnh l'ech tam thin duqc khau trir nay.
Gia trj ghi s6 cüa tai san thud thu nhap doanh nghiep hoan Jai dirge xem xet lai vao ngay kdt tWit
nam tai chinh va se duqc ghi giam d8n mac dam bao chat than c6 da lqi ran* tinh thud cho phep
lqi ich cüa mat phin hoc toan b0 tai san thud thu nhap hoan lai duqc sic clang. Cat tai san thud' thu
nhap doanh nghiep hoan lai chua duct ghi nhan truck day duqc xem xet Lai vao ngay kot thac nam
tai chinh va duqc ghi nhan khi chat than co du loi nhuan tinh thud de to the sic clang cat tai san
thue thu nhap hoan lai chua ghi nhan nay.
Tai san thud thu nhap hofin lai va thud thu nhap hoan lai phai tra duqc xic dinh theo third suit du
tinh se ap clang cho nam tai sari, duqc thu hoi hay nq phai,tra duqc thanh toan dva tren cat mac
thue suat co hieu lvc tai ngay ket thüc nam tai chinh. Thue thu nhap hoan Jai duqc ghi nhan vao
Bac) cao kdt qua hog dOng kinh doanh va chi ghi truc tiep vao van cha se( him khi khoan thud do
lien quan den cac khoan mac duct ghi thAng vao van dui ser
Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra duqc bü trir !chi:
• COng ty c6 quyen hop phap duqc bü tra giaa tai san thud thu nhap hien hanh yeti thud thu nhap
hien hanh phai nap; va
• Cat tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan d'dn thud thu
nhap doanh nghiep duce quan l bei ding mat ca quan thue:
- Doi veri ding mat don vi chju thue; hot
Ban thuyit mink nay la mat b0 phan hop thank va phai dwc docciing von Edo ado tai chink timg hop 27

-CoNG TY Cd PHAN NCH VI) HANG KNoNG SAN BAY TAN SCYN NHAT
Dia chi: San bay (lac tE Tan San Nhat, phating 2, quail Tan Binh, TP. 1-16 Chi Minh
BAG CAO TA1 CHINH TONG HOP
Cho nam tai chinh ket thiac ngay 31 thang 12 nam 2016
Ban thuyet minh Bao cao tai chinh tang hqp Olen theo)
C6ng ty di,r dinh thanh toan thu'e thu nhap hien hanh phai tra va tai san thue thu nhap hien
hanh tren ca ser thuan hoc thu hai tai san clang thai voi viec thanh toan ng phai tra trong
tirng kY Prong lai khi cac khoan tr9ng yen eüa thue thu nhap hoa'n lai phai tra hoe tai san
thue thu nhap hoan Lai dirge thanh toan hoe thu
23. Ben lien quan
Cac ben dirge coi là lien quan neu mat ben co kha nang kiem scat hoc c6 anh huong clang ke dei
voi ben kia trong viec ra guy& dinh cac chinh sach tai chinh va hoat dang. Cat ben cling dirge xem
la ben lien quan neu cling chiu su kiem soat chung hay chiu anh huong dang ke chung.
Trong viec xem xet mei quan h eüa cac ben lien quan, ban chat cua mai quan h'e dirge chit tang
nhieu han hinh thirc phap 19.
24. Bao cao theo hi) ph'On
phan theo lTnh vvc kinh doanh IA mat phan c6 the xac dinh rieng biet tham gia vao qua trinh san
xuat hoe cung cap an pham, dich vv va c6 roi ro va Id ich kinh te Ichac v61 cac 1)0 phan kinh
doanh khac.
BO phan theo khu vvc.dia 15/ la mat phan co the xac dinh rieng biet tharn,gia vao qua trinh san xukt
hoe cung cap san pham, dich vv trong pham vi mat mei truang kinh te cv the va co rUi ro va 191
ich kinh te khac vOl cac ba phan kinh doanh trong cac mai throng kinh te khac.
Thong tin b'a phan dirge lap,va trinh bay phit hgp vari chinh sach k toan áp clang cho viec lap va
trinh bay Bao cao tai chinh tong hgp cüa Ceng ty.
25. Ong co thi chinh
Tai san tai chinh
viec phan loai cac tài san tai chinh nay plin thuac vao ban chat va muc dich cüa tai san tai chinh va
dirge guy& dinh tai thoi diem ghi nhan ban dau. Cac tai san tai chinh cua. C8ng ty gam tien va cac
khoan twang throng ti'en, cheng khoan kinh doanh, dau Pr tam gill den ngay dao cac khoan
phai thu khach hang, phai thu khac, cac c6ng cv tai chinh dirge niem yet va !cluing clugc niem yet.
Tai thai diem ghi nhan ban dau, cac tai san tai chinh dirge ghi nhan theo gia gac Ong cac chi phi
giao dich c6 lien quan trvc tiap den tai san tai chinh do. 5
Isly•phcii tra tai chinh
Viec phan loai cac khoan ng phai tra tai chinh phv thuac vao ban chat va mvc dich cüa khoan ng
phai tra tai chinh va dirge quyet dinh tai that diem ghi nhan ban dau. Ng phai tra tai chinh cna
C6ng ty g6m cac khoan phai tra nguai ban, vay va nq, cac khoan phai tra khac.
Tai thoi diem ghi nhan ban dau, cac khoan ng phai tra tai chinh dirge ghi nhan ban dau theo gia gee
trir cac chi phi giao dich c6 lien quan tat trap den ng phai tra tai chinh do.
congcyvánchnsohfru .
C8ng cv von ehU se. him là hgp cleing chimg to dirge nhimg lqi ich cOn lai ye tai san cüa Ding ty
sau khi trir di toan ba nghla vv.
Bit trfr ctic cong cy tai With
Cac tai san tai chinh va ng phai tra tai chinh chi dirge bit trir veri rthau va trinh bay gia trj thuan tren
Bang can (lei ka toan khi va chi khi Cong ty:
• CO quyen hgp phap aba tfr gia tri da- dirge ghi nhan; va
• CO dv dinh.thanh toan tren co sO thuan hoe ghi nhan tai san va thanh toan ng phai tra ding
mat dial diem.
Ban thuyeri minh nay la mai ba phan hpp thanh th phai dus Sc cling veil BS Ma àî chinh tong hap 28

7...146E1
.4
,
CONG TY cd PHAN BICH IN HANG KHoNd SAN BAY TAN SO'N NHAT
Dia chi: San bay quoc te Tan Son Nth, phutmg 2, qu4ii fan Binh, TP. F16 Chi Mirth
Cho nam tai chinh ket thnc ngay 31 [hang 12 natn,20,16,,', _
Ban thuyet minh Ban cao tai chinh tLng hop (dep. theo)
V. THONG TIN BO SUNG CHO CAC 1CHOAN MIT TRIN11 BAY TRONG BANG CAN DOI
ICE TOAN TONG HcIP
1. Tien vi dc khoan twang ducrng tin
SO cuiii nem SO den nam
Tien mat 12.393.188.656 8.754.651.428
Tien girl ngan hang khong ky ban 103.949.562.186 259.191.169.994
Tien dang chuyen0 1.249.926.640 1.069.634.534
Cac khoin Prong throng tin' 372.262.888.889 239.000.000.000
Ccong 489.855.566.371 508.015.455.956
The tin dung thu cüa khach hang.
Tien giri ngan hang c6 Icy han g6c kh6ng qua 03 thing.
2. Cac khotin dãu fir tai chinh
Cac khoin d&u ttr tai chinh cüa C6ng ty bao gem °Ming khoan kinh doanh, (tau tu nAm gifi den
ngay dao han và dAuus g6p von vac) don vj khac. Th8ng tin ve the khoan dau tv tai chinh eña C6ng
ty nhu sau:
2a. Chan khan kinh doanh
Gia gee
SO cuei Liam
Cia trj
hp 19 Dkr phOng
Se den nam
Gia tri
Gia pec hop 19
Dkr
phting
a plain
Ngan hang thirang
mai Co phan D8ng
aing ty Cia phan
dirge Can OW
ging
28.644.000.000 - (28.644.000.000) 28.851.577.500
A 28.644.000.000 - (28.644.000.000) 28.644.000.000
207.577.500
28.644.000.000 - (28.644.000.000) 28.851.577.500
Tinh hinh bien dbng di; phang gum gia chting khoan kinh doanh nhu sau:
Nfim nay Nam truck
SO dAu nam
Trich lp dv phbng b6 sung (*)
SO cuOi nam 28.644.000.000
Trong ram, C6ng
7
1ap chi phang 100% cho khoan dàu Pr vao Ngan hang thucmg mai CO phan
Dong A do nhan thay khong c6 kha nang thu hai duce khoan S ttr nay vi c6 phieu nay khong can
giao dich ten thj tnrang.
2b. Dna itt nebn gift den ngiiy &in hgn
Tien girl c6 kj, han hr tren 03 thang den 06 thing.
28.644.000.000
Born thtrycit minh niry I& mot ba phOn hop thanh và phen ducm dpc cling vei Edo ado tat chinh teng hop
29

ONG TY Co PHAN D;CH VI) HANG KHoNG SAN BAY TAN scrN NHAT
-
Dia chi: San bay qugc tg Tan Scm6t, phiftthg 2, qu'an Tan Binh, TP. H6 Chi Minh
BAG CAO TAI CHiNH TONG HOP
Cho nam tai chinh lc& thiic ngay 31 thang 12 nam 2016
Ban thuyet minh Bao cáo tai chinh tong hop (tip theo)
2c. Dau twgop van vao den vj khtic
Giá gOc
SO ell& nam
Dty phong Gia tri hap 12 Gill gee
SO den arm
Dir phang
itc vdo ang Os lien
doanh, lien kb 178.277.281.987 (24.163.220.882) 290.077.281.987 (14.900.289.718)
Cong ty C6.phan thuong
mai xang clan Tan Son
Nhat 149.376.730.000 (9.262.931.164) 149.376.730.000
C6ng ty TNHH Pha Quac
- Sasco01) 10,800.262.269 10.800.262.269
Cong ty lien doanh C6
phan Nha Viet (Viet
Home GMBH) OD 14.900.289.718 (14.900.289.718) 14.900.289.718 (14.900.289.718)
Cong ty C6 phan phat
trien vuan xanh(iv) 1.200.000.000 1.200.000.000
Cong ty TNHH Nova
SascoM 111.800.000.000
Cong ty C6 phan du Ut
thircrng mai Bau Tan
Xanh@i) 2.000.000.000 2.000.000.000
Du ite Op an vtio dcrn
khdc 100.041701.500 - 49.362.776.500 125.238.936.500
C6ng ty C phan dich vo
hang Bong san bay Nei
Bhi 8.696.000.000 8.696.000.000
Cong ty C8 phen suit an
hang kh6ng san bay Nei
Bài 11.810.450.000 - 49.362.776.500 11.810.450.000 -
Con ty C8 phen clich vu
hang kh8ng san bay DA
Wang (vii) 25.193.235.000 -
Cong ty C6 phan die Oc
Thao Dien
ang ty C6 phAn thuang
mai Sabeco Trung tam
44.732.290.000
70.000.000
44.732.290.000
70.000.000
C6ng ty C6 phan du lich
Thanh Thanh Cong Lam
DOng (Try& day là C6ng
ty CO phan Thenh Ngoc) 1L542.176.000 11.542.176.000
Cong ty C8 phan xay dkmg
c6ng nghiep • 4.930.000.000 4.930.000.000
C6ng ty TNHH dich va
hang Ma Tan Son NM 15.464.785.500 15.464.785.500
Cong ty C8 phin du ttr
phat trien ha tang Phil
Quoc 2.800.000.000 2.800.000.000
Ceng 278.322.983.487 (24.163.220.882) 49.362.776.500 415.316.218.487 (14.900.289.718)
Gia trj hop 12
65.603.690.000
41.198.349.000
Theo GiAy chimg nhan dang ky doanh nghiep s6 0305515395, dang k9 thay d6i lAn 10 ngay 24
thang 12 tam 2015 do Set ice hooch vã Dau ttr TP. H6 Chi Minh cap, Cong ty d tu vao Gong ty
Co ph'An thuang mai xang au Tan Son NhAt 149.376.730.000 VND, Wang throng 49,79% von
dieu l.
00 Theo GiAy chimg nhan clang kY kinh doanh s6 5602090027 ngay 12 thang 4 nam 2001 va,dang kY
thay d6i Ian 03 ngay 12 thang 01 nam 2004 do So. KE hoach va Dau tu tinh Kitt Giang cap, Gang
ty dau tu vao Cong ty TNI-E1 Phü QuOc - Sasco 10.800.262.269 VND, Wang throng 50% von dieu
l.
Bcin thuyit minh nay là mOt be, pkin kip thanh vaphdi duct dpc tang vol Edo cdo Lai chinh Ping Op 30

Se
C6NG TV CO PHAN DICalitiTHANG KH6NG SAN BAY TAN SON NHAT
Dia chi: San bay qu6c té Tan Son Nhat:phireng 2, quan Tan Binh, TP. H6 Chi Minh
BAO CAO TA1 CHINN TONG HOP
Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016
Ban thuyet mink Boo cat) di chink tOng hqp (tiep theo)
TheRGiay chimg nhan dau tu ra nu& ngoai dieu chinh ngly,08 thang 6 nam 2011 do BO Ka hoach
va Dau tr cap, Cong ty dau tir vao Cong ty lien doanh Co phan Nha Viet (Viet Home GMBH) 29%
von dieu le.
Theo Gity chung nhan dang k9 kinh doanh va dang k9 thue so 0305515483 ngay 03 thang 7 nam
2010, Cong ty nam gia 1.200 c6 phieu tucmg throng 24% von dieu 1 dm Cong ty CO phan pilaf
trien vuon xanh.
(v)
(vi)
Trong nam, HOi dang quan tri da chap thuan th6ng qua viec thoai toan tit) vOn dau tu tai C6ng ty
TNHH Nova Sasco theo Nghi quy6t HOi dOng quan tri se; 38-2016/NQ-BDQT ngay 12 thing 12
nam 2016 veri gia chuyen nhuong la 201.125.000.000 VND.
Theo Giay chiing nhan dang ky doanh nghiep sO 0313546236 ngay 23 thang 11 Mm 2015 do SO
Kê hoach va Dau tu TP. He Chi Minh cap, Cong ty tau to vao Cong ty CO plan dau tu thircmg mai
Bau Trai Xanh 2.000.000.000 VND, tuang throng 20% von dieu 1.
Trong‘nam, HOi ang quan tri da chap thuan thong qua viec thoai toan b0 von &Ansa tai Cong ty
CO phan dich vu hang khong san bay Da Nang theo Nghi quyet HOi dOng quan tri S6 09-2016/NQ-
HDQT ngay 28 thang 3 nam 2016.
Giátrjhcrplj
D6i Teri cac khoan d'au tu eó gia niem yet, gia tri h9p 19 duqc >the dinh theo gia them yet tai ngay
ket thoc nam tai chinh. Cong ty chua xac dinh gia tri hop 19 caa cac khoan dau tu khOng Co gia
niem yet do okra c6 huong dan cp the ye viec xac dinh gia tri hap 19.
Tinh hinh hoca dang cf4a cerc ding ty lien doanh, lien ket
C6ng ty CO phan thuang, mai xa'ng dAu Tan Son NW& da chinh thdc di vao hog dOng tir thang 11
nam 2016 tai San bay qu'oc te Tan Son Nhat.
ang ty CO pham dau tu thuang mai Bau Trôi Xanh,duqc thanh lap vao thed diem culoi am 2015
va hien nay van chua.phat sinh cac hog Ong dang ke.
Cac c6ng ty lien doanh, lien ket khac dang hoat dOng kinh doanh binh thuang, kh'Ong co thay dOi
lem so fed nam triroc.
Dy• phOng cho cac khocin dau tw gap von vao
Tinh hinh hien d'Ong du phOng cho cac khoan
So dam nam
don vi khac
dau tu gop von vao don vi khac nhu sau:
Nam nay Nam truerc
14.900.289.718
Trich lap du phOng 1)6 sung 9.262.931.164 14.900.289.718
Hoan nhap du phOng
24.163.220.882 14.900.289.718SO cuOi nam
thin thuyet minh nay amot bo. phOn hpp thanh và phial &pc dx cling vat Edo crio tat chinh Icing kip 31

CONG TV Co PHAN NCH VV HANG KHoNG SAN BAY TAN sin NWT= -
Da chi: San bay quoc-:te Tan San Nhat, phuang 2, quail Tan Binh, TP. H Chi Minh
BA0 cA0 TAI CEINH TONG HOP
Cho nam tai chinh kat thüc ngay 31 thang 12 nam 2016
Ban thuyet minh Bdo cáo tai chinh tang Inn (tip theo)
Giao dich vel cac c6ng ty lien doanh, lien kat
Cac giao dich trong yeu giita C6ng ty voi cac Gong ty lien doanh, lien kat nhu sau:
Nam nay Nam trwerc
Cong ty c6 phAn thuong mai xang dill Tan Son
Nhat
Ban hang vã cung ccip dich vy 239.218.365 172.466.492
Chi have miry bay 109.071.000
Mua clich vy bao d 'Ming xe 8.245.595.685 2.618.629.603
Chi ha luring nhcin vien 191.032.200
C6ng ty TNEITH Phu Quac - Sasco
Mua hang 1.651.780.000 1.534.692.498
Lai lien doanh dzior chia 559.305.919
Chi phi thue khu du licit 1.363.636368 1.363.636.368
Cong ty Ca phAn pith trien won xanh
Ban hang Ma, dich vy 73.570.866 256.406.148
Thug mat bang 132.300.000
Thue cay canh trang Sri 856.232.816 1.365.956.481
Mua hang h6a 18.547.718.646 18.755.010.496
118 tra ban hang 25.000.000 172.367.064
Tra hang 11.721.000
cd tett nhan du-gc 264.000.000 312.000.000
Cong ty lien doanh C6 phAn Nha Viet
Cung cap hang Ma va dich vy 11.026600
Mua hang viz dich vy 1.124.780.900
Cac khoan chi hi) ye' thue mat bang 9.093.123.821
Thu chi ha khcic 240.761.592 237.049.071
Cong ty C phan dku tu thuang mai BAu Trei
Xanh
Ban hang Ma 431.592.426
Mua hang h6a 2.803.129.851 145.638180
3. Phil thu ngin hart ella Ichfich hang
SO cuai nam SO da'u nam
PIO thu the ben lien quan 9.278.235.163 64.142.771.832
Tong C6ng ty cang hang khong Viet Nam 2.616.968.000 3.526.280.500
Cong ty Co phan van tai hang khong Mien Nam 831.074.278 49.450.000
Con ty C6 phAn phuc vu mat dal Sai Gan 843.489.100 201.745.900
Cong ty ce) phAn phip vu mat dAt Ha Nal 37.860.000 128.235.200
Cong ty TNHH Nova Sasco - phai thu tien den bit
dv an
55.380.000.000
Cong ty Ca phAn thucrng mai xang du Tan Son
NhAt 85.121.000 7.760.000
C6ng ty Lien doanh C6 phAn Nha Via 4.388.971.116 4.463.440.232
Cong ty CO phAn dAu tu throng mai BAu troi
Xanh 474.751.669
Ban thiryit mink nay la m•M 60 pkin Imp thanh va phai dupc (km ming vdi ado So auchink tdng hqp 32

CoNG TV to 'PHAN DICH vy HANG KHoNG SAN BAY TAN-SON NHAT
Dia chi: San bay-quOc th Tan Son Nhat, phtrang 2, quan Tan Binh, TP. H6 Chi"Minh
BAO CAO TA1CHINH TONG HOP
Cho nam tai chinh ket thfic ngay 31 thdng 12 nam 2016, ,
Ban thuyet minh Bao cao tài chinh tLng hqp (tip theo)
SO cutil nam Sto d'Au nam
ang ty TNHE Xuat Nhap IchAu Lien Thai Binh
Duong 385.860.000
Phdi thu cáo khdch hang khdc 90.616.016.326 80.240.499.076
Tong Gong ty hang Ichong Viet Nam - Trung tam
khai thac Tan San NhAt (TOC) 18.749.047.206 17.312.236.343
Cong ty Ca phAn thucmg mai hang khong Mien
Nam 14.533.667.100 14.485.336.700
C6ng ty c6 phAn san xuAt vá thuang mai nhga
Hem Phat 7.362.413.400 12.364.318.400
Cac khach hang khac 49.970.888.620 36.078.607.633
C§ng 99.894.251.489 144.383.270.908
1
) 4. Tra trtrat cho ngutri ban ngin h3n
SO cudi Warn st• dAu•nam
Trd :mac cho Mn lien quan 49.660.408
Tang C8ng ty cang hang khong Viet Nam 49.660.408
Trci trut cho ccic ngtred Mn khdc 15.362.953.090 10.447170.797
COng ty aphan thucrng mai bia Sai Gem
Trung Tam 4.420.531.500 3.594.228.000
Cobus Industries GmbH 2.852.938.199
Ban den ba giai tem huyen Phu Ott& 5.742.808.362 1.448.232.958
Cac nha cung cAp khac 2.346.675.029 5.404.709.839
ging 15.412.613.498 10.447.170.797
5. Phãi thu khfic
5a. Phdi thu nglin hon khcic
SO cuSi nam SO dAu nam
Gia tri Dg pining Gia tn Dy phong
i.)c)
N
10
A
:11y,
Phal thu cdc Mn lien quan
T6ng Cong ty cang hang khong
Viet Nam - Phai thu ye CO phAn
h6a
Ceing ty lien doanh Ca phAn
Nha Viet - chi hO tien thue mat
bang va cac khoan khac
Gong ty aphAn thuong mai
xang dau Tan Son Nhat
Cong ty CO phAn vain tai hang
Kh6ng Mien Nam —Phai thu
tien chi hO thue mat bang, thanh
IY tai san
Phdi thu ode to chat vti cá
nhan khdc
C6ng ty TINIHH DAu tu BAt
deng san Van An — phai thu
ti8n chuyen nhuong van trong
Cong ty TNHH Nova Sasco
53.880.229.214
43.230431.455
10.649.797.759
175.985.166.054
149.125.000.000
43.230.431.455 46.234.878.978
- 2.442.367.047
43.230.431.455 43.765.684.331
26.827.600
- 18.631.755.873
43.765.684.331
43.765.684.331
Ban thuynt mink nayea mat ba phan hop thank va phdi dupc doc cling vdi Edo cdo tai chinh tong hop 33

SO en& atm
Gia tri Dv phong
SO dAu nim
Giátrj Dy• pining
_
ONG TY co'PHAN DICH VI) HANG KHONG SAN-13A1TAN SON NHAT
Dia-chi: San bay qu6c te Tan San Nhat, phutmg 2, quan Tan Binh&P:He• Chi Minh
BAO CAO TAI CHM TONG HOP
Cho nom tai chinh ket thnc ngay 31 thang 12 nam 2016
Ban thuyet minh Bao cao tài chinh tong hcrp (dela theo)
SA cuAi dam
Gia tn thy pitting
SA dAu nam
Giátij Dly phong
1
C6 tire va Igi nhuan dirge chia
Tam ang
Lai dçr thu cüa cac ngan hang
KY quy
1-Ong Cong ty hang khOng Viet
Nam - Trung tam khai thac yan
San Nhat (TOC) - chi h0 tien
thue dAt
Cong ty TNHH mOt thanh vien
xay dung va kinh doanh nha
Phil Nhuan - thu hoi von va lai
ban nen nha
COng ty c6 phan suat an hang
khOng NOi Bai - tra tithe tien
mua co phAn
Cac khoan phai thu ngan han
khac
COng
1.185.564.000
527.028.342 497.473.191
3.999.411.183 3 .346.656.148
3.445.837.572 265.800.000
9.555.422.539 - 7.024.679.124
1.733.428.375 - 2.430.156.375
4.000.220.000
3.598.818.043 - 3.881.427.035
229.865.395.268 43.230.431.455 64.866.634.851 43.765.684.331
56. Phai thu dai hgn khtic
Phil thu ale hen lien
quan 2
Can khoan chi h6 cho Clang
ty lien doanh Nha Viet
(Viet Home GMBH) 2
Phai thu cáo 16' char va ca
nh'an !Mac
Kji quy
twerc phi lam thil tue
cap play chlrng nhan
quyen sir dung dat
ling tin cho Trimg tam
phat trien quy dat huyen
Phu Qu6c de bOi thuang,
h0 trg va giai pi-tong mat
bang tai Idiu du lich sinh
thai Bac VOng Bau tai Ap
04, :Ca OM Can, huyen Phá
Quoc , tinh Kien Giang
'ling tie!) den bit giai t6a
an khach san Sasco - Nha
Trang
COng ty TNHH mOt thanh
vien Nha Phü Nhuan - von
gop hgp tac kinh doanho)
21.632.870.959 221.632.870.959 227.515.942.512 227.515.942.512
16.978.636.950 - 10.948.000.000
21.632.870.959 221.632.870.959 227.515.942.512 227.515.942.512
252.588.230.217 - 205.611.410.929
22.326.934.605 - 22.694.074.605
13.000.000.000 - 13.000.000.000
162.389.278.838 - 122.408.685.500
7.611.659.824 6.440.410.824
Ban ESA mink nay la mOt 60 phcin hop thanh vàphái cluor cloc clingy?"' Boo cap tat chinh tdng hop
34

Tren 03 neim 30.040.240.000 30.040.240.000 Tren 03 nom
38.495.940.79134.
8.117.432.501 4
338.268.290
651.552.726
Tircht61,06
thing den tren
.584.902.726 03 nom
Tie 06 thang
ctjn tren 03
26.410.000 min:
Ti: dual 96
thc'zng den tren
03 ntim
Ti: 06 thang
den tren 03
nam
Gia tri có
the thu hoi
Thbi gian
qua Ilan
Gia fri có
Gin gOc the thu hat
275.745.067.075 1.165.470.743
275.745.067.075
4.
...x•
1.165.47044
4.463.440.232 1.165.47
271.281.626.843
43
CONG TY Co PHAN DICH VI) HANG KHONG;SAN BAY TAN SON NHitT
Dia chi: San bay quoc te Tan San Nhet, phutmg 2, quan TariBinh, TP. H6 CM Minh
BAG CAO TAI CH1NH TONG HOP
Cho nam tai chinh ket thtic ngay 31 thang 12 nani 2016!:77::,
Ban thuyet minh Rao cat) tai chtnh t6ng hop (fief) theo)
SO cuOi nam
Giátrj Dv phong
SO du nfim
Gia tn Dv phi:mg
Cling ty xuat nhap khau va
hqp tac dau tu giao thong
van tai (Tracimexco) - v8n
gOphcrptácdauttrxây
dung
Cac khoan phai thu dai han
khac
ging
30.040.240.000 - 30.040.240.000
241.480.000 80.000.000
474.221.101.176 221.632.870.959 433.127.353.441 227.515.942.512
(*) Trong nam, COng ty dä ghi tang gia tri khoan gop v6n h9p tac kinh doanh vol C6ng ty MIR mOt
thanh vien Nha Phu Nhuan 5.599.856.950 VND dva ten ki6n nghi ala Kiem toan Nha ntret (t6
kiem toan tai thoi diem C8ng ty chuyen sang Gong ty C6 phAn dich vu hang lthOng san bay Tan
Son Nhat) theo Bac) cao kiem toan ala Kraal toan nha nuac thang 01 narn 2016. Theo do, C6ng ty
ghi nhan tang gia tn cac tai san danh gia lai Theo Chung thu them dinh gia S6 Vc
16/06/228/BDS ngay 01 thing 6 nam 2016 ye them dinh gia Quyen sir dung del dm Gong ty Co
phAn ThOng tin va Them dinh gia Mien Nam. Gia tri tang them nay da dirge BO Giao thong van tai
chip thuan theo Quyet dinh s6 3379/QD-BGTVT ngay.27 thing 10 nam 2016 ye viec xac dinh lai
gia tri phAn Yen Nha nuot tai thOi diem Gong ty chuyen sang C8ng ty c8 phan (ngay 31 thang 12
nam 2014).
6. Ng xau
Thal gian
qua han
Ti: tren 01
nam den 03
nam
Tren 03 tzar?
Clic ben lien
quan
Ceng ty lien
doanh NM Viet
(Viet Home
GMBH)
Phai thu tien ban
hang
Chi ha •
Ccic tot chirc viz al
nhiln khcic
St; cuOi nam
Gia g6c
269.252.273.531
269.252.273.531
Ti: duo',06
thong den tren
4.388.971.116 - 03 nom
264.863.302.415 - Tren 03 ncim
307.748.214.322 34 .651.552.726
SO (eau nam
41.075.767334 37.234.082.942
10.608.838.412 7.079.012.310
426.688.922 114.830.632
30.040.240.000 30.040.240.000
316.820.834.409 38.399.553.685
Phcii thu lien ban
hang
Tro tricorn cho
ngtrol ban
Phcii thu dai hgn
khcic
ging
35Ban thuyii mink nay la nrijt 60 phin hqp thanh va phial ehrqc dqc clergy& Bdo ale a; chinh kinghcp

961.284.528
1.893.087.990
3.217.298.914
6.071.671.432
521.513.726
286.787.493
2.455.732.077
3.264.033.296
Chi phi bao him
Cong cu, dung cti
Cac chi phi tra fru& ngan han khac
COng
36Ban Sy& mink nay la mit ba phOn kip thank va ph& owe. dpc cling vet Bdo cáo fat chinh king hop
_
C6NG TV CO PHAN NCH VI) HANG I-046NG SAN BAY TAN sin NHAT
Dia chi: San bay qu6c t Tan Son Nhat, phng 2, quail Tan Binh, TP. HO Chi Minh
BAO CAO TAI CHINN TONG HQP
Cho nam tai chinh kat thdc ngay 31 thang-12:ham 2016
Ban thuyet minh Báo cdo tai chinh bang hop (tiep theo)
Tinh hinh biEn (Nang du phang
S6 dAu nam
(I-loan nhap)/trich lap du ph6ng
S6' cal nam
ng phai thu kh6 del nhtr sau:
Nam nay Nam trut
278.421.280.724
(5.324.619.128) 278.421.280.724
273.096.661.596 278.421.280.724
7. Hang ton kho
So caiLiam SO dAu nAm
Giá gc thy phong Gia g6c thy pining
Nguyen lieu, vat lieu 5.102.835.181 3.703.459.183
Cong cv, ching ca 1.245.678.821 990.939.066
Thanh phAm 397.391.664
Hang h6a 286.820.288.811 - 248.681.778.001
Hang girl di ban 43.453.970 32.603.828
COng 293.609.648.447 - 253.408.780.078
8. Chi phi tra not
8a. Chi phi Ira Throe nglin hart
SO cuOi dam SO dAu dam
8b. Chi phi trd fru& ddi hgn
9. TIM san c6
Nguyen gia
djnh him hinh
Nhit cat, vet
kien trilc
may mac va
thiet bi
Pturung tin yin
tai, truyen din
Thief hi, dung
Cu quail 19
Thi san c6 dinh
khan Cang
S6 dAu nam 111.672.043.038 28.687.706.710 277.287.705.650 6.234.465.092 48.325.568.934 472.207.489.424
Mua trong nam 60.158.182 846.733.972 29.865.002.759 246.210.909 - 31.018.105.822
Du ttr XDCB
holm thanh 16.664.358.876 785.214.470 101.990.113 17.551.563.459
Dieu chinh tang
theo Bien ban dinh
giá tli san (*) 9.934.834.664 1.597.305 9.936.431.969
Thanh 19, nhtrong
bàn (361.993.923) (443.048.236) (19.012.039.857) (345.870.806) (2.110.540.350) (22.273.493.172)
Giam do phd cley
tai sin his h6ng (563.032.030) (8.005.201.649) (8.568.233.679)
SO cad nam 137.406.368.807 29.876.606.916 288.140.668.552 6.236.795.308 38.211.424.240 499.871.863.823
(9Alt
SO nam
Tian thue dAt, nha kho, nha xuong tra fru&
C6ng cu, dung cu
Chi phi aim chtia lon
Lgi thE kinh doanh
Cac chi phi tra try& dai han khac •
ging
10.188.622.012
8.574.971.138
1.626.292.767
12.916.853.904
1.158.289.588
34.465.029.409
SO dAu nam
6.166.796.667
2.041.275.514
25.833.707.808
1.614.614.118
35.656.394.107

C6NG TV CO P1-IAN NCH VLTHANG KH6NG SAN BAY TAN SON NHAT
Dia chi: San bay qu6c te Tan Son Nhet;phuang 2, quan Tan Binh, TP. He CM Minh
BAO CAO TAI CHINH TONG HQ/Pt.
Cho nam tai chinh ket than ngay 31 thang 12 narn 2016 .
Ban thuytt mink Bao cao tai chinh tOng hop (tieS theo)
Nha cira, 4t
kien trim
May mac va
thiet bi
Phtrang tien van
tai, truyin din
Thiat bi, dung
Cu quan 19
Tel san CO dinh
khac Cgng
Thong do:
DA!Mau hao het
nhimg yin con sir
dung 1.331.871.000 16.532.805.579 92.022.872.774 3.086.889.120 27.505.572.811 140.480.011.284
Choi thanh
Gia tri hao man
SO du nam 37.352.566.722 20.811.417.999 183.237.197.859 3.854.495.912 39.958.157.040 285.213.835.532
Khdu hao trong
nam 8.883.831.602 2.489.222.788 28.831.885.666 649.550.964 2.840.181.890 43.694.672.910
Thanh 19, nhugng
ban (192.136.163) (405.961.664) (18.781.948.711) (303.374.327) (1.999.181.663) (21.682.602.528)
Dieu chinh giam
theo Bien ban dinh
già tai sari (.1
than do pha do
tai san hit hong
(1.051.343.459)
(102.772.274)
(36.528.813)
(7.880.586.271)
(1.087.872.272)
(7.983.358.545)
So en& nam 44.890.146.428 22.894.679.123 193.287.134.814 4.200.672.549 32.882.042.183 298.154.675.097
Cie tri con 4i
s6 eau nam 74.319.476.316 7.876.288.711 94.050.507.791 2.379.969.180 8.367.411.894 186.993.653.892
SO cuai nam 92.516.222.379 6.981.927.793 94.853.533.738 2.036.122.759 5.329.382.057 201.717.188.726
Trong dd:
Tarn thiri chin sO
dung
Dang chic thanh 19
(*) Trong ndm, Cong ty ghi tang gia tri sfr dung dm mOt s6 tai san c6 dinh da het khAu hao nhtrng yen
con sir dung tai ngay 31 thang 12 nam 2013 cho hoat dOng san xuat kinh doanh chin &roc danh gia
Jai khi xac dinh gia trj doanh nghiep c6 phen h6a theo Chung the them dinh gia S6
Vc16/08/356.1/BDS ngly 01 thang 8 Mm 2016 ye them dinh gia cOng trinh xay dtmg coo. C6ng ty
CO phen Thong tin ya Them dinh gia Mien Nam (thay the cho chting thu them dinh gia SO
•Vc16/03/63/BDS ngay 11 thug 3 Mm 2016) dtra tren kien nghi cüa doan Thanh tra Chinh pha.
Gia tri tai san tang them nay da dirge BO Giao thong vdn tai chap thudn ,theo, Quyet dinh s6
3379/qD-BGTVT ngay 27 thang 10 nam 2016 ye yiec xac dinh lai gia trj phan yon Nha ntr&c tai
thoi diem chuyen sang Cong ty co phen (ngay 31 thang 12 Mm 2014).
10. 'Ili sin CO (firth thue tii chinh
Phtrcrng tin van tii, truyen dan
Nguyen giá
SO dau nam
Thue tai chinh trong narn
SO cai dam
4.065.636.360
4.065.636.360
GM tri hao run
SO dau Mm
KhAu hao trong natn
SO cu6i nam
GM tri con Ii
S6 deu ndm
s6cui nam
4.065.636.360
4.065.636.360
Ban thuyit minh nay a m'Ot BO pt. h4n hppthanh v phai durc dpc ding vat Boo cdo tin chinh Icing bpi, 37

CoNG TV CO maTaitH *HANG KHONG SAN BAY TAN Sin NHAT=2-:
Dia chi: San bay quac_t&Ta'n San Nhat, phut:mg 2, quan Tan Binh, TP. Ha Chi Minh -
BAO CAO TAI CHINWTONG HOP
Cho nam tai chin!, k6t—th-a-c ngay 31 thang 12 nam 2016
Ban thuyet minh Bao cao tai chiral tang hqp (tip theo)
Theo hyp dOng cho thue tai chinh se 02.0816/1-1DCTTC-Sasco ngay 20 thing 10 nam 2016, Cong
ty duct quyen mua tai sari khi ket thuc thol han thue.
11. TM san cc; dinh ve hinh
Quyen
sir dung dfit
Nhan hien
hang h6a
Chuang trinh
pha'n mem
may tinh COng
Nguyen gin'
SO dau nam 40.712.948.761 100.555.555 1.730.794.483 42.544.298.799
Moo trong nam 320.321.000 320.321.000
Chuyen sang chi phi tra truerc
dai han (9.768.210.000) (9.768.210.000)
Si; mild nam 30.944.738.761 100.555.555 2.051.115.483 33.096.409.799
Trong de:
•Da khau hao het nhtmg van
con sir dung. - 100.555.555 1.730.794.483 1.831.350.038
Gia tri hao mon
SO dAu nam 4.986.169.926 100.555.555 1.725.556.380 6.812.281.861
Khan hao trong nam 797.336.940 - 61.218.293 858.555.233
Chuyen sang chi phi tra tnrerc
dai hn (538.960.932) (538.960.932)
SO cuOi nam 5.244.545.934 100.555.555 1.786.774.673 7.131.876.162
Gil tri con lai
So dAu nam 35.726.778.835 5.238.103 35.732.016.938
SO cuOinam 25.700.192.827 - 264.340.810 25.964.533.637
Trong do:
Tam thoi chua sir dung
Bang cha thanh 12
.5N
12. Bat dOng sin tau tn.
Bib dOng san dim(it nam gift- cher tang girl
Gia tri hao mln
di trich theo
Quyet dinh sO
Nguyen gia 15/2006/QD-BTC
Ton that do
suy giam gia
tri. Gia tri con 10
SO du nam 37.252.913.794 5.009.164.739 32.243.749.055
Se cutii nam 37.252.913.794 5.009.164.739 32.243.749.055
Theo qui dinh tai Chuan nitro ke toan Viet Nam sO 05 "Bit d6ng san S tu", gia tri h9p 12 dm bAt
&ling san dau tu tai ngay ket thlic nam tai chinh can phai duce trinh bay. Tuy nhien, C6ng ty hien
ehua xac clinh dirge gia tri h9p 12 dm cac bat &Ong san dau tu do chin c6 dieu kin d8 thuc hien.
Bantkodtminhn2946mibeiphOnhypththlizvelphaiduvcdocciingvOlBdocciotaichinhteinghqp
38

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