,
1/
~.I.

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Cdng ty

cA ph§n

Cang Bil NAng

Bao cao tai chinh rieng
Quy I nam 2016

(


Cong ty cA phdn Cang Bit Ning
Thong tin v~ Cong ty

Gi§y Chung nh~n
DAng ky Doanh nghi~p

s3

0400101972

ngay 17 thang 3 nam 2015


Ong Nguy~n Dire Anh

Tnrong ban
Thanh vien
Thanh vien

Ban Giam d3c

Ong Nguy~n Hii'll Sia
Ong Nguy~n Xuan Dung
Ong Le Quang Duc

T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c

Try

sa dAng kY

26 B~ch Dang, PhuOng Th!;lchThang
Qu~ Hai Chau, Thanh ph6 Da Nfutg
Vi~tNam

CM tich

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651,533,261
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11,392,730,235


Tang IQ'i nhu~n k~ toan trutrc thu~

50

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20,000,000,000

51

6,914,421,305

4,400,000,000

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60

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Uti co ban tren c6 phieu

70

387

236


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~-

Truong phong Tai chinh Ki toan

Cac thuyit minh dinh kern la b9 phdn hap thanh cua baa cdo tai chinh rieng nay.
4


Cong ty

ca ph in Cling I>a' Ning

Bao cao hru chuy~n ti~n t~ rieng Quy I nam 2Q16-(PhUO'Dgphap glan ti~p)
MAuB03-DN

(Banhanh thea Thong tU'sc520012014iIT-BTC
ngay 22/1212014 cua Bt) Tai chinh)
Ma
CHiTIEU

s3

LUU CHUYEN TIEN rtr HO~ T DONG KINH DOANH
LVi nhu~n truce thu~
f)i~u chinh cho cac khoan

Ti€n

chi
thu
chi
thu
chi
thu

Quy I nam 2016

32,433,410,347
33,206,195,315
23,845,656,676

7,020,724,286
1,688,281,092
651,533,261 .

08

65,639,605,662

09
10

(3,118,059,456)
(802,728,038)

11

cho vay, mua cac cong C\l ng cua don vi khac
h6i cho vay, ban I~i cac CC nQ'cua don vi khac
dAutu, g6p v6n vao don vi khac
lai cho vay, c6 tlrc va IQ'inhu~ duQ'cchia

LU'Uchuyin ti~n thuan til' hOl}tdQng dau hl'

(53,800,000,000)

2,554,657,688

30

(54,278,955,732)

34
36

(6,598,948,423)

40

(6,598,948,423)

50

(30,553,858,840)

LUU CHUYEN TIEN TU HO~T DONG TAl CHINH
Ti€n chi tra nQ'g6c vay
a Ning
Bao cao hru chuy~n ti@n t~ rleng Quy I nam 2016
(Phuong phap gian ti~p - ti~p theo)
MiuB03-DN
(Ban hanh theo Thong tv s6 200120141IT-BTC
ngay 2211212014cuaB(j Taichinh)
Ti~nva tU011g dtrO'ng ti~nd~uky

60

209,772,758,305

70


can duoc doc d6ng thai voi bao cao tai chinh rieng

Cong ty ca phin Cang Bit Ning ("Cong ty") la rne;>tcong ty c6 phful dugc thanh l~p tai Viet
Nam tren co
chuyen doi hinh thirc
hilu tu cong ty trach nhiem hilu han NM mroc mOt thanh
v~en sang cong ty ,c6 phful thea Quyet dinh sO 216/QD-HHVN ngay 6 thang 5 nam 2014 cua HOi
dong thanh vien Tong Cong ty Hang hai Viet Narn.

so

(b)

so

Hoat dQng chinh
Theo Gidy Chung nhan Dang Icy Doanh nghiep cua Cong ty, cac hoat dOng dang ky cua Cong ty
bao g6rn cung cdp cac dich V\l bOcx~p hang h6a, dich V1,l h6 trQ'tflJCti~p cho v~ tai duang thuy va
djch V1,I h6 trQ'v~ tai kMc, dich V\l kho biti va lUllgilt hang h6a, djch V\l nha hang va cac dich V\l
~n uOng, ban buon nhien li~u ran, long, khf, ban Ie hang h6a khactrongcac clra hang chuyen doanh,
va cac dich V\l khac.
Trong Icy, cac ho~t d¢ng chinh cua Cong ty bao g6rn cung cdp cac dich V\l bOc x~p hang h6a, dich
V\l h6 trQ'trvc ti~p cho v~ tai duang thuy va dich V1,I h6 trQ'v~ tai khac, dich V1,I kho biti va lUllgilt
hangh6a.

(c)

Chu


--,---,--

CODgty cA ph§D Cang Dfl NiDg
Thuy~t minh bao cao tai chinh rleng Quy I Dam 2016 (ti~p theo)
M~uB09-DN
(Ban hanh thea Thong tzrs6 200/201411T-BTC
ngay 22/12/2014 cua B9 Til; chinh)

2.

CO'sO' l~p bao

(a)

Tuyen b8 v~ tufin tho

CaO

tal chfnh rieng

Bao cao tai chinh rieng nay diroc I~p thea cac Chuan mire K8 toan Vi~t Nam, Ch8 do K8 toan
Doanh nghiep Vi~t Nam va cac quy dinh phap Iy co lien quan den viec I~p va trlnh bay bao cao tai
chinh. Cong ty ciing I~p va phat hanh rieng re bao cao tai chinh hop nhdt. D8 co thong tin dAydu v~
tinh hinh tai chinh, k8t qua heat dong kinh doanhva luu chuyen ti~n t~ hop nh~t cua Cong ty, bao
cao tai chfnh rieng nay din duQ'cdoc cung voi bao cao Utichinh hop nhat cua Cong ty.

(b)

CO' sa do hrcng
Bao cao tai chfnh rieng, trir bao cao luu chuy8n ti~n t~ rieng,dugc I~p tren co sa d6n tich thea

nai Cong ty rna tai khmin d8 nh~n v6n g6p tl;lingay g6p v6n.
•

Ty gia giao dich thgc t8 khi ghi nh~n ng phai thu Ia ty gia mua ngol;lit~ cua ngan hang nai Cong
ty nMn ti~n tU khach hang ho~c d6i taco

• TY gia giao dich thgc t8 khi ghi nh~n nQ'pMi tni Ia 0/. gia ban ngol;lit~ cua ngan hang nai Cong.
ty dg ki8n thanh toan kho{mpMi tra do.

ry ,;

_-," 'J,
,! :

8


Cong ty

ca ph§n Cang Da Ning

Thuyet minh bao cao talchinh rieng Quy I nam 2016 (tiip theo)
MllJ,B 09-DN
(Ban hanh theo Thong tlfsc5 200120141TT-BTC
ngay 2211212014cua B(j Tai chinh)

•

D5i voi cac giao dich mua sim Utisan hoac cac khoan chi phi thanh toan ngay bang ngoai t~, 15'
gia giao dich thuc t6 la 15' gia mua cua ngan hang nci Cong ty thirc hien thanh toano

xac dinh, khong c6 nhi~u rui ro v~ thay d6i gia tri va duqc sir d\lng cho m\lCdich dap (mg cac cam
k€t chi ti~n ngfu1h~ han ia cho m\lc dfch d~u tu hay la cac m\lCdfch khac.

(e)
.(i)

Cae khoan d§u tll

Dliu

tll

niim gia- din ngay ddo h{ln

D~u tu nfun gill"d€n ngay dao h~ ia cac khoan d~u tu rna Ban Giam d5c cua Cong ty dg dinh va c6
kha niing nim gill"d€n ngay dao h~. DAutu him gill"d€n ngay dao h~n g6m ti~n giri ngan hang co
Icy h~, trai phi6u, c6 phi€u uu dai rna ben pMt hanh bat bU9Cphai mua l~i t~i m9t thai di~m nh~t
dinh trong tuang lai va cae khoan cho vay n~m gill"d~n ngay dao h~n. Cac khoan dAutu nay duqc
ghi nh~n theo gia g5c tru di dg pMng phai thu kh6 doi.

(Ii)

~
~

, ..

Dliu

tll

kien cua Cong ty khi quyet dinh dau tu. Du phong giam gia dau tu dugc hoan nh~p khi don vi nh~
ddu tu sau d6 ~o ra Igi nhu~ d~ bU tru cho cac khoan 16da:dugc l~p d\l' phOng truac kia. Khoan
d\! phong chi dugc hoan nh~p trong ph~ vi sao cho gia tri ghi s6 cua khoan ddu tu khOngvuQ"tqua
gia tri ghi s6 cua cMng khi gia dinh khong c6 khoan d\l'phOng nao da:dugc ghi nh~n.

(d)

Cae khoan phai tbu
Cac khoan phai thu khach hang va cac khoan phili thu khac dugc philn anh then nguyen gia tm di
d\l' phOng phai thu kh6 doi.

(e)

Hang tAn kbo
Hang t6n kho dugc philn anh thea gia thap han gitra gia g6c va gia tri thudn co th~ th1,Tchi~n dugc.
Gia g6c dugc t~nhthea phuon~ pMp binh quan gia quyen va bao g?m cit c~ cac chi phi pMt sinh d~
c6 dugc hang ton kho dia diem va t~ng thai hi~n t~i. Gia tri thuan c6 the th\l'c hi~n dugc uac tinh
d~ van gia ban cua hang t6n kho tm di cac khoan chi phf uac tfnh d~ hoan thanh san pham va cac
chi phi ban hang.
.

a

Cong ty ap d\lDgphuong pMp ke khai thubng xuyen de h~ch toan hang t6n kho.

(f)

Tai san e3 djob buu hlnb

(I)

Quyin su-dung iltit
Quyen sfr dung dAtgAm c6:
•

Quyen sfr dung dAtdirco Nha mroc giao c6 thu ti€n sfr dung dAt;

•

Quyen sfr dung dAtnh~ chuyen nhirong hop phap.

Quyen sfr dung dAt khong c6 thai han xac dinh duQ'cth~ hien thea nguyen gia va khong khAuhao.
Quyen sir dung dAt c6 thai han xac dinh dugc the hien thea nguyen gia trir gia tri hao mon lily k6.
Nguyen gia ban ddu cua quyen sfr dung dAtbao gAm gia mua va cac chi phi lien quan tnrc ti6p toi
vi~c c6 duQ'c quy€n sfr d\lng dAt. Quy€n sfr d\lng dAt c6 thai hl;lllxac dinh duQ'c khau hao trong
vong thai h\ln sfr d\lI1gdAt.

(ii)

Phan mim may vi tinh
Gia mua cua phdn m€m may vi tinh mai ma phdn m€m nay khong phai la mOt bO ph~ g~n k6t vai
phdn Clmgc6 lien quan thl dugc v6n h6a va h\lch toan nhu tM sim c6 dinh vo hinh. Phdn m€m may
vi tinh dugc tinh khau hao thea phuong phap duang thang trong veng 03 nam.

(b)

Xay d1}'llgCO' ban dO'dang
Xay d\lIlg co ban do dang phim anh cac khoan chi phi xay d\IDgva may m6c chua duQ'choan thanh
ho~c chua l~p d~t xong. Khong tinh khau hao cho chi phi xay d\lIlg co ban do dang trong qua trinh
xay d\IDgva l~p d~t.


Thuy~t minh bao cao tai chinh rieng Quy I nam 2016 (ti~p theo)
M§uB09-DN

(Ban hanh thea Thong tU'sc520012014iIT-BTC
ngay 22/1212014 cua B(j Tai chinh)
(k)

D" phong
M9t khoan du phong duoc ghi nhan neu, do ket qua cua mot su kien trong qua khir.Cong tyco nghia
V1,l phap ly hien tai hoac lien d6i c6 th6 iroc tinh m9t each dang tin c~y, va chao chan s~ lam giam
sut cac 19i Ich kinh te tron~ nrcng lai d~ thru:h toan ca~ khoan !lg phai tra do nghia V1,l do. Khoan
du phOn~ ducc xac ~inh bang each chiet khau dong tien dir kien phai tra trol}g nrong lai vel tY l~
chiet khau tnroc thue phan anh danh gia cua thi tnrong thai diem hi~n tl;live gia tri thai gian clla
tien va rui ro C\lth6 clla khoan ng do.

a

(I)

.l.

Von

•

).

co phan

Ca philu

trong tuang lai d~ tai san thu~ thu nh~p nay c6 th6 sir d\lng dugc. Tai san thu€ thu nh~p ho:m Il;1i
dugc ghi giam trong phl;1mvi khOng con chk chan la cac 19i ich v8 thu~ lien quan nay s~ sir d\lng
dugc.

va thu

(n)

Doanh thu

nh~p kbac

(I)

Doanlt tltu bdn IUlng
Doanh thu ban hang dugc ghi nh~ trong bao cao k€t qua hOl;ltdQng kinh doanh khi phdn 100 rui ro
va 19i fch gin li8n v6i quy8n
h~ san phfim ho~c,ha~g hoa dug? ehu16n giao ~ho nguai mua.
Doanh thu khong duge ghi nh~ neu nhu c6 nhung yeu to khong eMe ehan tr9ng yeu lien quan t6i .,
kha nang thu h6i cae khoan phai thu ho~e lien quan t6i kha nang hang ban bi tra Il;1i.Doanh thu
hang ban duge ghi nh~n thee s6 thudn sau khi da tru di s6 ehi€t khiu giam gia ghi.trefl-Ma dan ban
hang.

sa

12


Cong ty C6 ph~n Cang Dfl N~ng
Thuy~t minh bao cao tili chinh rieng Quy I nam 2016 (ti~p theo)


(0)

Cae khoan thanh toan thue ho:_ttdQng
Cac khoan thanh toan thue ho~t dQng dugc ghi nh~ trong bao cao k€t qua ho~t dQng kinh
doanhriengtheo phuong pMp ducrng th~ng dga vao thai h~ cua hgp d6ng thue. Cac khoan hoa
h6ng di thue dugc ghi nh~ trong bao coloket qua ho~t d9ng kinh doanh riengnhu hi m9t b9 ph~
hgp tbanh cua t6ng chi phi thue.

(p)

Chi phi yay
Chi phi yay duQ'c~ nh~ la chi phi trong nam khi chi phi nay pMt sinh, n~o~i tm ~(mg hgp chi
phi yay lien quan den cac khoan yay cho fi\lC dfch hinh thanh tai san du dieu ki~n von h6a chi phi
yay thi khi d6 chi phi yay se dugc vOn h6a va dugc ghi vao nguyen gia cac tai san nay.

(q)

Cae

ben lien quan

C~c ben dugc coi la ben lien quan cua Cong ty neu m9t ben c6 kha nang, trllc t}€p ho~c gian tiSp,
kiem soat ben kia ho~c gay anh hUOngdang ke t6i ben kia trong vi~c ra cac quyet dinh tclichinh va
ho~t dQng, ho~c khi Cong ty va ben kia cung chiu Sll kiSm soat chung ho~c anh hUOngdang kS
chung. Cac ben lien quan c6 thS la cac cong ty ho~c cac ca nhan, bao gbm ca cac thanh vien gia
dlnh than c~ cua cac ca nhan dugc coi la lien quan.

4.



209,772,758,305

TiI~nm~t

5.

31/1212015

Cac khoan diu nr Utiehinh:

,
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14


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9.

Hang fAn kho
31/0312016
Ghi g6c
Dl1 phong

31/1212015
Gia g6c
Dl1pMng

Hangh6a

7,390,441,640
271,148,732
20,973,293

6,484,775,881
336,783,732
58,276,014

COng

7,682,563,665

6,879,835,627

Nguyen lieu, v~tlieu
Cong cu, dung cu


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