TRẦN
THANH
HẢI
CONG TY c6 PIIAN DfCH VV HANG KHONG SAN BAY f>A NANG
f>!a chi: San Bay Qudc T~ f>a N~ng
Tel: 0511-3 614275

BAO CAO TAl CHiNH TONG HQ'P
Quy m nam 2015

Fax: 0511-3 826133
~

Mau

_

.

~

_

_

_

BANG CAN£) 0 I KE TOAN GIU'A NIEN DQ
Chi tieu
1
A- TAl SAN NGAN H~N

v. Dau tu tai chinh dai h~n
VI. Tai s~l.n dai h~n khac
1. Chi phi tra tru6c dai h
113,052,364

1,422,155,213

113,052,364

694,776,946

745,025,130

694,776,946
103,332,230,249
57,568,847,300
48,440,956,850
9,840,209,897
275,396,039

745,025 ,130
101,110,928,622
46,067,572,433
37,852,7 46,943
10,945,508,307
33 ,005,500


Chi tieu
1
3. Thue va cac khoan phai nop Nha nu6c
4. Phai tra nguai lao dong
5. Chi phi phai tra ngan h
313
V.11
314
315
V.12
318
V.13
V.14
319
320
322
V.17
330
337
V.15
338
V.16
400
410
V.18
411
4lla
4llb
412
418
420
421
V.19
421a
421b

2,103,767,663
10,342,025,007
1,462,156,770
926,378,329
8,214,825,4 90
3,640,000,000
4,574,825,490
55,043,356,189
55,043,356,189
30,088,160,000
30,088,160,000

803 ,208,113

803,208, 113

14,872,014,836
591,868,0 76
14,280,146,760

103,332,230,249

24,151 ,988,076
24, 151,988, 076

101,110,928,622

KE TOAN TRUONG

~

BAO CAO KET QUA KINH DOANH GIUA NIEN DQ
Quy III & 9 thang nam 2015

Quy 11112015

sa liiy k~ tir dfiu
nam d~n cuai
quynay(Nam
nay)

Quy 11112014

VI.21

60,443 , 130,701

172,047, 151,952

52,657,513,799

163,244,712,972

2. Cac k.hmln giam 1rir doan.h tim

02

VI.22

1,669,991,314


I. Doan.h tim ban hang va cung cfrp djch Y\1

01

Chitieu

6. Doanh thu

ho~t

d i}n g tai chinh

7. Chi phi tai chinh
- Trong do: Chi phi !iii vay
8. Chi phi ban hang
9. Chi phi quiin Iy d oanh

nghi~p

10. L
(213 ,983,891)

(4,452,986,779)

4,333,413
(233,703,180)
(8, 120,000,000)
537,320,000
(500,593 ,000)
29,618,699,183

(170,682,844)
(547,825,121)
(8,055 ,277,622)
63,200,000
(553,575,795)
32,796,505,657

(13,445,854,325)

(10,928,559,600)

10

11
12
13
14
15
16

III. LU'U chuyen ticn ru· ho~t di}ng tai chinh
I. Ti~n thu t\.r phat hanh c6 phi~u, nh~n v6n gop cua chU s& hiiu

31

4.Ti~n thu h6i cho vay, ban 1(li cac cong

C\}

32,282,902,658
9,390,755,703
9,210,097,349
(7,819,424)
(359,347,343)
547,825,121

68,989,224
(13,376,865,101)
-

452,266,668
(10,176,292,931)

-

2.Ti~n chi tra v6n gop cho cac chU s& hiiu, mua 11;li c6 phi~u cua doanh

32
33
34


3,705 ,490,800
(1 ,495,9 14,550)

(25,425,370,618)
(25,697,959,708)
(9,456,125,626)
20,923 ,846,733
64,287,886
11,532,008,993

(27,662 ,412 , 194)
(25,452,835,944)
(2,832,623,218)
=~
21 ,759,478, 183
33,697,944
18,960,552,909


BAO cAo TAl CHiNn TONG HQl>

Cong ty cB phAn D!ch V\1 HK san bay Da Niing
Dja chi: San bay quBc t~ Da Niing

Quy III & 9 thang nam 2015
Miu

s6 809a-DN


+ Chi nhanh Cong ty tc;ti san bay Phu Bai
+ Trung tam dc;ty ngh@ lai xe ot6-mot6 I>a N~ng
+ Trung tam dc;ty ngh@ lai xe oto-moto
Bao cao titi cltinlt mly liz tang lt(J'p sa li~u ciia tift cii cac ilun vj trlJC tltu{Jc toizn Cong ty, ngoizi bao
cao nay, Cong ty con l(ip Bao cao tfli cltinlt b{J plt(in Van pltong Cong ty chi bao g6m sa li~u ciia cac
dun vj IUJC!t toan t(ip trung t(li tlja ban tltiznlt pita f)iz Ndng.
II. Ky k~ toan, dO'n vi ti~n t~ sif d\lng trong k~ toan
1. Ky k~ taan nam (b~t d~u tu ngay 01/01/2015 k~t thuc vaa ngay 31/12/2015)
2. Dan vi ti@n t~ sir dt,mg trang k~ taan la I>flng Vi~t Nam (VND)
III. Chuftn ffi\l'C va ch~ d(} k~ toan ap d\lng
1. Ch~ do k~ taan ap dvng : Cong ty ap dvng Ch~ do k~ taan daanh nghi~p Vi~t Nam duqc ban hanh thea thong
tu s6 200/2014/TT-BTC ngay 22/12/2014 cua Bo Tai chinh.
2. Tuyen b6 v@ vi~c tuan thu chufrn mvc k~ taan va ch~ do k~ taan: Ban giam d6c Cong ty dam baa da tuan
thu d~y du yeu du cua cac chu~n mvc k~ taan va ch~ do kS taan daanh nghi~p Vi~t Nam hi~n hanh trong
vi~c l~p baa caa tai chinh
IV. Cac chinh sach k~ toan ap d\lng
1. Co· sO' I~p bao cao tai chinh
Baa caa tai chinh duqc trinh bay thea nguyen t~c gia g6c.
2. Ti~n va tU'O'ng dU'O'ng ti~n
Ti@n va cac khaan tuang duang ti@n baa g6m ti@n m~t, ti@n giri ngan hang, tiSn dang chuy~n va cac
khaan d~u tu ng~n hc;tn c6 thai hc;tn thu h6i ha~c daa hc;tn khong qua 3 thang k~ tu ngay mua,dS dang chuy~n
5
I

'


d6i thanh mot luqng ti~n xac dinh cling nhu khong c6 nhi~u rui ro trong vi~c chuy~n d6i.
3. Cac nghi~p Vt.J b~ng ngo~i t~ :
Vi~c ghi nhan, danh gia va xu ly cac khoan chenh l~ch ty gia duqc thvuc hi~n theo huang d~n cua Thong

phi khong thea man di~u ki~n tren duqc ghi nhan Ia chi phi trong ky.
Khi tai san c6 djnh duqc ban hay thanh ly, nguyen gia va kh~u hao lliy kS duqc x6a s6 va b~t ky khoan
lai 16 nao phat sinh do vi~c thanh ly d~u duqc tinh vao thu nhap hay chi phi trong ky.
Tai san c6 djnh duqc kh~u hao theo phuang phap duang th~ng dl,l'a tren thai gian huu d1,1ng uac tinh hqp
vai huang d~n t~i Thong tu s6 45/2013/TT-BTC ngay 25/04/2013 cua Bo tai chinh.
Tai san c6 dinh trich kh~u hao theo nguyen t~c tai san c6 djnh tang (giam) thang nay thi duqc trich
(ho~c thoi trich) kh~u hao tu thang sau.
Cong ty thl,l'c hi~n kh~u hao nhanh d6i vai mot s6 tai san c6 djnh Ia phuang ti~n van tai ( xe Taxi .. )
Lo~i tai san
Thai gian kh~u hao (nam)
Nha cua, vat kiSn true
6 - 25
3 - 1o
May m6c thi~t bi
Phuang tien van tai
3 - 10
Thi~t bi d1,1ng c1,1 quan ly
4 - 10
8. Titi san cB djnh vo hinh:
- QuyJn su d1J.ng tlftt : Cong ty c6 quy~n su d1,1ng d~t cua tf\,1 sa Cong ty Ia d~t duqc chuy~n nhuqng
quy~n su dl,lng d~t hqp phap va quy~n su dl,lng d~t khong thai h~n . Cong ty khong thl,l'C hi~n kh~u hao d6i
vai quy~n su d1,1ng d~t khong c6 thai h~n.
- Ole tai siin c6 iljnh vo hinh khac:
Ccic tai san c6 djnh vo hinh khac duqc phan imh theo nguyen gia trir di kh§.u hao luy k€.
6


Khfru hao cua tai san c6 dinh vo hinh khac duqc tinh theo phuang phap ducmg th~ng dt,ra tren thai gian
huu dt,mg UcYC tinh cua tai san. Muc khfru hao phu hqp v6i Thong tu s6 45/2013/TT-BTC ngay 25/4/2013
cua Bo Tai chinh

Cac khoan phai tra thuang mai va cac khoan phai tra khac duqc ghi nh~n theo h6a dan, chung tu.
14. van chii sO' hfru:
Vbn cJ plzftn lfU afii
cJ phiiu mua l(li
Khi c6 ph~n trong v6n chu sa huu duqc mua lai, khoan ti~n tra bao g6m ca cac chi phi lien quan dSn
giao dich duqc ghi nh~n nhu la mot thay d6i trong v6n chu sa hfru. Cac c6 ph~n mua lai dUQ'C phan loai la
cac c6 phi~u ngan quy va duqc phan anh la mot khoan giam tru trong v6n chu sa huu.

cJ t{rc

Cac c6 tuc tra cho cac c6 phiSu uu dai phai hoan tra duqc ghi nh~n la mot khoan nQ' phai tra tren CO'
sa d6n tich. Cac c6 tuc khac duqc ghi nMn la nq phai tra trong ky c6 tuc duqc cong b6.
15. Phan ph6i IQ'i nhu~n thu~n :
Lqi nhu~n thu~n sau thuS duqc trich l~p cac quy va chia cho cac c6 dong theo Nghi quySt cua Dai hoi
d6ng c6 dong.
16. Thu~ thu nh~p doanh nghi~p
ThuS su§.t ThuS thu nh~p doanh nghi~p b~ng 22% tren lqi nhu~n thu duqc.
Cong ty c6 dich V\1 dao tao ngh~ lai xe oto - moto duqc huang uu dai v~ thuS TNDN t~i di~m 3 ml,lc
II ph~n H va di~m 2 ml,lc III ph~n H Thong tu s6 130/2008/TT-BTC ngay 26/12/2008 cua Bo tai chinh quy
dinh chi tiSt thi hanh Lu~t thuS thu nh~p doanh nghi~p, theo d6 linh V\fc nay duqc ap dl,lng thuS su§.t 10%
trong su6t thai gian hoat dong.
Chi phi thu€ thu nhap doanh nghi~p trong nam bao g6m thu€ thu nhap hi~n hanh va thu€ thu nhap
7


hoan l1;1i . Thu~ thu nh~p hi~n hanh Ia khoan thu~ du

tu

19. Cong c\1 tai chinh:
Ghi nh~n ban diu
Tai siin tai cltinlt
T1;1i ngay ghi nMn ban d~u, tai san tai chinh duqc ghi nh~n theo gia g6c cong cac chi phi giao dich c6 lien
quan tfl,l'c ti~p d~n vi~c mua s~m tai san tai chinh d6 . Tai san tai chinh cua Cong ty bao g6m: tiSn m~t, tiSn
gui ng~n hC;ln, cac khoan phai thu khach hang va cac khoan phai thu khac.
N(J' pltiii trii tai cltinlt
T1;1i ngay ghi nMn ban d~u, n
Gia tri

Diu ky

Dv phong

Gia tri

Dv phong

- Cong ty c6 ph~n Hang khong Dong
Duang

1,481,124,999

1,481,124,999

1,481,124,999

1,481 ,124,999

1,481,124,999
1,481,124,999
1,481,124,999
1,481,124,999
Cong
Khoan dv phong phai thu ngan h~n kh6 doi doi v6i Cong ty CP Hang khong Dong Duang duQ'c trich l~p
100% theo cong van s6 320/CV-DVDN ngay 06/11/2009 cua Cong ty gui Cl,lc hang khong Vi~t Nam. Theo
d6 Cong ty CP Hang khong Dong Duang da ngung bay mot thai gian dai va da chinh thuc b! Cl,lc Hang
khong Vi~t Nam rut gi~y phep bay.

kY

Diu ky
1,330,220,833

Chi phi bao hi~m phuang ti~n v~n tai, 1~ phi duang bo

504,682,717

565,747,662

Chi phi thue m~t b~ng, thue d~t

711,412,264

610,944,546

109,754,3 89

88,944,839

50,286,234
694,776,946

64,583 ,786
745,025,130

321 ,095,395

729,441 ,796


94,208,334
2,070,912,550

C()ng
06- Tai san ngan h~n khac
- Ky quy, ky cuqc ngan h~n
- Thue GTGT con duqc khau trir

CuBi ky

15,583,334
2,075,245,963

Diu ky

149,230,720
1,162,647,585

49,230,720
969,256,127

C()ng
1,311,878,305
1,018,486,84 7
- C6ng ty c6 ch1 nhanh t~1 san bay Nha Trang cung ung cac d!ch V\1 hang kh6ng (suat an tren may bay, van
chuy~n sufit an ... ) cho cac Hang Hang kh6ng nu6c ngoai, dtch V\1 nay huang thuS sufit 0% nen thu~ VAT d~u
vao cua chi nhanh duqc khfiu trir toan bo, khoan thuS GTGT con duqc khfiu trir la cua CN Cam Ranh chua
duqc hoan tl.r thang 7/2014-31/08/2015. C6ng ty dang lam thu tt,1c hoan thuS .
07- Tang giam tai san cB djnh hfru hinh quy IIJJ2015:

8,327,491,361
125,000,000

93,651,985,892
229,338,182

1,055,535,881

21,535,081,580

8,452,491,361

93,881,324,074

1,055,535,881

124,924,432,896

6,558,691,093

1,963,307,922

56,099,350,081

652,399,858

65,273,748,954

751 ,921 ,938


6,199,238,328

35,824,525,642

356,284,642

56,604,517,161

-

123,390,888,219
1,533,544,677

-

-

-

07a- Tang giam tfti san cB d!nh hfru hinh 9 thang/2015:
Nha ci'l'a,v~t May moe thi~t PhU'o'ng ti~n Thi~t b! dvng
Khoan mvc
ki~n true
bi
cu auan lv
van tai. truv~n
a) Nguyen gia
84,748,608,971
1,055,535,881
17,471,942,358

496,838,785
32,078,709,676
12,038,411,573
6,814,853,457
Tai ngay diu ky
356,284,642
35,824,525,642
14,224,468,549
6,199,238,328
Tai n~ay cuBi ky

-

C()ng

111,478,578,571
13,445,854,325

124,924,432,896
60,049,765,080
8,270,150,655

68,319,915,735
51,428,813,491
56,604,517,161

- ang g1am ta1 san vo h'Ill h quy, IIJJ2015 :
A

Quy~n si'l'


263,206,000

-

-

-

-

263,206,000

736,433,100

155,490,747
13,265,307

155,490,747
13,265,307

-

-

-

168,756,054

168,756,054

Kh~u hao trong ky
Thanh ly, nh.ban
s6 cu6i ky
c) Gia tri con lai
Tai ngay d~u ky
Tai n2ilY cuBi

Ph~n mfm vi

473,227,100

263,206,000

263,206,000

736,433,100

-

128,960,133

128,960,133

-

39,795,921

39,795,921

473,227,100

d~,Ing

CB da dang

- ~m pm x~y a~,Ing nna

che bien suat an Cam
Ranh
- Chi phi xay d~,Ing nha
kho, nha an, nha xe CBCNV CamRanh
- Chi phi xay di,Ing nha
chS biSn su~t an Phu Bai
- L.P xay d~,Ing kho XN
cung ung su~t an DN
- CP xay d~,Ing xuang
may 21 Nui Thanh
- Xay d~,Ing san tap lai
TTDN Da N~ng

736,433,100

-

- Gia trj con l(li cu6i ky cua TSCJJ hitu hinh dung tti thi chlzp, clim cii tliim biio khoiin

ban dO' dang

Cong

-


4,306,773,598

2,997,670,749

-

2,883 ,932,727

2,883 ,932,727

-

81 ,645,091

32,092,931

113,738,022

15,952,728

116,794,909

132,747,637

118,003 ,636

118,003,636

234,824,545

10- Phai tra ngU'()'i ban
a) Cac klwiin phiii trii nglfOi ban ngiin
h(ln(chiim 10% triJ' lenltBng phiii trii)
-Cty TNHH phdn phJi thl:l'C phdm toim
cdu
- Le Ng9c Thjnh
- Cty TNHH scm xudt va thuong mgi Sivet
Truimg Thjnh
b) Phiii trii nglrOi ban ng&n h(ln khac
C(}ng
11a- Thu~ va cac khoan phai n(}p nha
DU'O'C quy III/2015
- Thu~ gia tri gia tang
- Thu~ thu nhap doanh nghi~p
- Thu~ thu nhap ca nhan
- Thu~ man bai
Cone

D~uky

sa co kha
nang tra DO'

Gia tr!

1,251,984,157

1,251,984,157

1,810,792,805


9,840,209,897

9,840,209,897

10,945,508,307

10,945,508,307

Da n(}p

Cuai ky

Dftu ky

Phain(}p

146,797,240
1,215,379,743

2,078,833,133
2,429,808,240

528,697,591
1,890,874,574

1,921 ,876,929

303,753,444


Dan(}p

Cuai

kY

4,713 ,733,143

4,409,979,699

303,753 ,444

3,107,553,554

7,407,634,429

8,120,000,000

2,395,187,983

55,524,884

1,301,815,956

806,332,472

551 ,008,368

3,163,078,438


- Doanh tltu nh{m tnrO'c
+ Dao t~o lai xe 6 to, mo to t~i TTDN Da N£ng
+ Dao t~o lai xe 6 to, mo to t~i TTDN Hu~
+ Doanh thu quiing cao
Cong

16,879,400

15,576,000

61,525,400

21,854,646

cuai ky
1,816,616,692

12

1,250,118,482

926,356,571

391 ,889,181

637,896,000

461 ,760,000

3,380,869,263

13,236,930,508

5,876,750,000
4,030,521,567

1,075,851 ,204
2,227,746,169

240,328,204
1,938,746,169

Phiii trii tiSn trach nhi~m giao vien d1;1y lai xe TTDN

170,000,000

185,000,000

Phiii trii khac cho cac c6 dong g6p v6n t1;1i hai TT d1;1y nghS

662,123,785

704,173,103

8,357,341 ,023
743 ,868,327

22,453,582
939,820,509
10,342,025,007


20,033,908,625

1,640,000,000
2,000,000,000
3,640,000,000

Troni! nam
Giam
Tang

Diu ky
1,640,000,000
2,000,000,000
3,640,000,000

Diu ky
s6 c6 khii nang
Gia tri
trii nq

a- Vay ng&n h(ln:
-Yay
ngan
hang
TMCP
Ngo1;1i
thuang
Yi~t

Nam-CN


6,036,982,260

Giam khac

s6 cu6i nam

a- Vay dai h(ln:
-Yay
ngan
hang
TMCP
Ngo1;1i
thuang
Yi~t

Nam-CN
DaN~ng
Cone

5,487,890,450
5, 764,393,170

.

17- Quy khen thuO'ng, phuc IO'i
s6 dftu nam

Tang do trich
tirLN


926,378,329

850,000,000

-

18- VBn chu sir hii·u :
a)- Ban~ doi chieu bien dong cua von chii sir hfru :
VBn gop ciia Th~ng dU' vBn
Quy dftu tU'
chu so· hfru
cA phftn
phat tri~n

so dU'
dftu
nam
trU'O'C
-Tang
von tu
IQ'i nhuan
trong
nam
tru&c
- Uii
trong
nam
tru&c
DiSu

-

Quy dl}' phong LQ'i nhu~n sau
tai chinh
thu~ chU'a
phan phBi va
cac auv

4 77,082,970

22,600,134,664

1,415,832,329

C()ng

53,335,702,777

-

-

155,800,000

-

-

-


-

(96,000,000)

(96,000,000)

(155,800,000)

(155,800,000)

- Bu
d~p
th~ng

du
von co
ph~n

14


- Chia
lqi nhuan
cho cac
ben tu
HD hqp
tac kinh
doanh
- Chia
co tuc


-

24,151,988,076

55,043,356,189

30,088,160,000

-

803,208,113

-

24,151,988,076

55,043,356,189

26,977,534,545

26,977,534,545

- Trich
Iap cac
-Chi tni
thu lao
HDQT,
BKS
- Chia


803,208,113

Ty Ie sO' hii·u

Cuai

ky

(850,000,000)

(850,000,000)

(144,000,000)

(144,000,000)

(662, 123,785)

(662,123, 785)

(34,601 ,384,000)

(34,601,384,000)

14,872,014,836

45,763,382,949

Ty_le sO' hfru


4,214,110,000

14.24%

4,284,040,000

33.62%

10, 116,550,000

34.32%

10,327,620,000

6.45%

1,939,540,000

5.51%

1,658,540,000

15


C(}ng

1oo.oo%1


3,008,816

3,008,816

3,008,816

3,008,816

?

19- LQ'i nhu~n chU'a phan phBi :
Lqi nhu~n nam tru6c chuySn sang
Lqi nhu~n sau thu~ Thu nh~p doanh nghi~p
Cac khm1n tang lqi nhu~n sau thu~
Cac khoHCD s6 03/NQ-f>f>Cf> ngay 20/05/2015 da quy~t nghi vi~c chi tra c6 tuc b&ng ti~n m~t
dQ't 3/2014 v6i muc chi tra Ia 35%/v6n di~u 1~, ngay dang ky cu6i cling (ch6t danh sach c6 dong) : 11/06/2015,
thai gian thvc hi~n chi tra ngay 26/06/2015

- Nghi quy~t Hoi d6ng quan tri s6 05/NQ-HDQT ngay 12/08/2015 da quy~t nghi vi~c t

27,859,105,154

944,966,734

4,346, 020,600

52,094,908,341

5,208,035,104

8,682,508,649

655,529, 708

1,847,689,987

33,975,016,799

19

49,448,000


Thanh phB Da Ning

Liiy k~ 9 thang/2015

Doanh thu
Cac khocm J(iam tn'r DT


Doanh thu
Cac khoan 1;iam tn'r D T
Gia v6n
Tai san c6 djnh HH
-Nguyengia
-Haomon

59,671 ,031 ,506
688,766,038

Tinh Thira Thien Hu~
Chi nhanh
Phu Bai

TT d~y ngh~
lai xe oto, moto
MASCOHu~

4, 131 ,255,742

5,690,806,700
77,122,000

34,373 ,360, 161

119,283 ,674
3,211 ,143,330

33 ,412, ll2,063


Thanh phB Da Ning
Quy 111/2014

Tinh Khanh
Hoa (Chi
nhanh Nha
Trang)

Van phong
Cong ty

TT d~y ngh~
lai xe oto,
motoMASCO
Da Ning

Tinh Khanh
Hoa (Chi
nhanh Nha
Trang)

Tinh Thira Thien Hu~
Chi nhanh
Phu Bai

TT d~y ngh~
lai xe oto, moto
MASCOHu~



715,628, 552

4,346,020,600

45,080,477,205

4, 759,607,152

5,089,674,840

603,202,309

1,366,934,587

Thanh phB Da Nine
Van phong
TT d~y ngh~
Cong ty
lai xe oto,
motoMASCO
Da Ning
74,339,139,673

7,792,987,127

1,099,331 ,683
56,975, 179,613

242,325,999


70,652,351 ,774
143,477,830

4,054,656,585
17,293,144

46,555,316,979
18,260,987,937

3,093 ,551 ,506

5,866,230,840
136,250,000
4,379,741 ,796

23,350,662,777

112,426,243
715,628,552

2,979,086,013
4, 346,020,600

5,089,674,840

603,202,309

1,366,934,587


,

1,713,950,000

4,341 ,620,000
7,326,483, 750

11,668,103,750
7,869,186,250

-

51,000,000

415,138,665

1,630,826,985

Doanh thu glaO d)ch VOl Tong cong ty Hang khong Vi~t Nam gom doanh thu cung ung suat an, van
chuy~n su~t an cho cac chuy~n bay noi dia va qu6c t~ di va d~n t~i cac san bay Da N[ng, Phu Bai, Cam Ranh,
van chuy~n t6 lai, ti~p vien t~i m~t dk Doanh thu m~t hang chan d~, m~t kinh tren may bay.
>;

TBng giam dBc