Tufn van tiitruyan lhijng cta cong ry 1A vin chuyan ftech cao tn Th6iLan va viet Nm bi slrt giam sdn luqrg bu6c Cdng ty phai tlm tuyAn khai thdc kh6.. DOng thd'i thdi gid klai tb{c cna $
Trang 1TONG CdNG TY HANC HAI VIOT NAM
cdNG TY cd P{,iN DICH vv v4N T;I
Vi TTTUONG I4.AI
s6r Dol7lcv-KT
tt/v: Gidi lrinh chanh lA.h it h6 1A% LNST
CQNC HOA )lA IIOI CTTT NCHi{ VIET NAM
Doc Lip - TqDo H3thPhr:c
Fl, Phone, ng)y 20 rhang 07 nbm 2017 dtns kj hnn twtc
Knh sin: - [v BAN csiNc KHoAN NIIA Ntrdc
-
- sd crAo DICH cHtr].,lc KIIo,4N Hi Nor CO.g tr CO phin Dich vlr VAn lai vd Tltrmg nai xin gidi trinh nguyen nhan din den loi nhuAn sau $u6 i1 hm l0% sovdiqui II/2016 nhu sau:
Quy II ndn 2017 tinl htnh thi 1ru@g hdg ho6 lAn rii bien trong nudc noi chung van cdn gip Iiau kh6 khan, giii aroc van tei van trcng xu ht{mg gian tionc khi gi6 lhi€n lieu ddu vaLo bi tang cao Gnonns ,ro% d,:n 50% tut lo?i) so vdi qui II/2016 Tufn van tiitruyan lhijng cta cong ry 1A vin chuyan ftech cao tn Th6iLan
va viet Nm bi slrt giam sdn luqrg bu6c Cdng ty phai tlm tuyAn khai thdc kh6 di DAi Loan N4alaixia kem hi€u qua hm chi phitojcac cdg cnng tlng cao hon so v6ic6c cinB truyan th6ng DOng thd'i thdi gid klai tb{c cna $Lu !i6p tlc bi dnh humg bdi dieu kien thi'itiet x6u (nua nhieu) hn cho lich tinh Gu kdo dni, ldm tlng thdi gian ohuy Tinh trang ket cdu qi mot 5i5 cring v;n 1i6p dian ldm tdng thoi gian cho doi. phiit sinh rhcn chi phi trcne ei6 Lhanh ven rni Mdc dn doanh thu hoat ilong lAn Lii oii qr _sy dsr r2.4 tj dong tang 5.8""
"o 'ri cung \t nrm ,adc nnung gra \an h,ing b,tn qui ndy ld 3 I , I rt d6ng, tdng 25,4% so vdi clng kt nam trudc.
d o d r d o n e d r h \ u v s - |a c o r a r n j i n r o r k l r 5 e l u m 8 \i - c h u \ a n I e o rJ Bric di khu vtrc mian Trung vd nian Nam dA &ng hm so vdi cu6i ndn 2016 nen doanh thu ho4l dong dich vlr van tai nOi dia d$ k6t qun kha qun Doanh thu hoat dOne dich vu lin tei qui nALl d418,4 ti ddng, tans 50,8% so vdicnng ki dan lfudc.
Tn nhiag nguyen nhan trcn, k6t thnc qui lL/2017 dosnh thu bdn hang vn cunE p o c h w d a 5 0 8 l d 6 n g r f n g l8 4 o o s o \d i c u n g l ) n ; m ta o c n h u n g 8 i d \6 n l,t c bd cia quj ni) ld 47.r $ ddng ldng J5.l0 o 50 vdi cung k) nam rtu6c c_i
l;-do rdng gE \on cus 'ocr dane oicL vu \ dn Lir mac d- Cdre r) ds c; Eing hit "u( ci lal gidn ciic khoan chiphi Tdng ldi.huan kd toan tru6c thue dqt I,38 ti dbne eidm 72.49% so vdi qui II/2016 Lqj nhuan sdu thua lhu nhap doanh nehiep dat l.l 1i dang, siid 72,49% so vdivdi qui Il20l6.
Nd-I!!!
cd,!G rY o(r r! vixrir
Trang 2C6NG TY CdPHiN DICHVU VAN Ti|VATHUONG MAI [iU !' B O1a - DN
s6 3 LB rHANH raNG lBa hinn rha ktrg ustatnumat'
p ldrcMAyro ouANNcdouyatr FiA PHoNG rytr 21n6 'titdcM)
BANG CAN DOI KfTOAN GIUA NIiN DO
Ia igAy 30 rhiig 06 nrm 2017
A A SAI1 NGAN HAN
I6i vi cac kh.an l6ng ddig
I I 6 i
! 1t ldi clrilrlr igii I'
2 Du rroig sirm s:.hihs klroen kih deL
3 $! rr i:m qn dai ng.y d99 I'ai
I cr khoii Fi thu nsrn ha
1 Phi thu n$n hai cla kh:.h hins
2 I'd6c cho i!!d ban NiL!{
3 Phi rhu nii bi isli ai
4 Phi lU q!9 ljqn d6 rd ho# hdp ddnq xey dhs
5 Prri l vd.ho qy ns:i h?i
r 0u ph.is phd lh! ruai Mi kh6 ddtlL
3 raisii rhd! drd i
I!tphos srn sid hiN lqn Nio (')
v Tri s:n isiq h?i rirc
r ch philij ltutc is.n hai
1 H319 Q! !r9
3 rfld s crc Nhoii phli th! ilE Lq6c
a ;3o dLc! lim bj| a r, Frd! chinh
I cic rlroii F, ll' dai!!!'
1Prr.l!!!r! cla rrrr.h h:ns
2 rd lrudc cho is6 ben di hai
5 Ph! rhu !0 cho €l di hai
6 Phi rhu d iarhd
r 0! phms prLi lh! d; h?i kh6 4d!tl
I rii di cjtqL
' rslyei s:
ci k hao mdn rj kr (l
? tu s6i.A dnh rh!6 b hinh
1t!
v l 3
, j1lj60 317
5 3qe.930.17I
154.2S2;iS 002
1!?11]57n1' r45 ,155.41!4 lglet s.333 33s
11.19274659
9123 955ss7
610 753!!1
r 061 ,56 rli
6 s09.702.596
!90c70,596
4 sse.nliai , m0;tffq
30.4$.41r.227
,461?1re'
lq! !q!!6! s5{
(1r 5!5 ts8 333)
1r 1tr91212
ltl
1m
1 L
1 q
ry
L L
Trang 3f)
Iditi di ;hs dei h?i
1 rh p!rjl!0 dd dans d, hai
2 Ch' phi$y doq d bin dd &nq
I oi tu vm o]lgWg
2 $! lu !,0 !5ns ! aidomh itn ka
ioj! u slp v6i €o ddi]] rri
1 0d 0hdnq deLt tu ra rrjnh d, hdfl
5 &r lu nin s t doi ns:y dao hr
1 chiF 16 ri,tc da rraj
: tulsi! lhu6 lhu nhip hoai 3i
3 na b.la u s!! ririo rh:i lh4.ilL han
i-NG coNGjA slN pro 1oo ' 2oo)
tzt
2t)
?!L
232
2!2
4 L
?54
!9!
L
-t2
u24
J 255 296 00q
7 r5lrgqllq
11]7.390930
132651.30S319n'4ls0l3s1z
1 460 3r:5 r55
NGUONVON
C NO PHA RA
I Pii ld rgut b6n is:i h:i
2 lsut m@ r; ldn h]d nsii han
3 rhut vi :c kho;i ph,i idp Nha M.
4 Prii 16 igli a9 ddns
5 ch p!!p$ lri isdn lran
6 Prrii ri no b6 iqrn r?i
7 Plii ld lheo l dn d6 16 h@.h hdp q6!9 riy qtrg
a haih rhu chq\!!il!g;i hai
10 vE % rd rr!6 L iiih isi hai
rr D, phdns plrd ri, n@i rran
12 oui trs lrdnq ph!.]dl
! qi!]!! 4 9!
ra 6ao dch mm ben h hi p[i!! qhrnlFi
, rsb mu iq ril! rir4' !!i r'.i
4 Phi 'd nlqriE!!!! dq4!
6 Doaih lhu ch@ lh( iai d;irr:n
7 Ph€ ld dd h?n N!!i
3 vay l nd []!c rrr hiih di hai
31q
!,13
!L
s e{q,!q 5!7
s10 54 !4
14 354 647!14
1 4s6 7,J 371
,s!E q!!9@
15.655 1!,1!! lt.ffj ql?,3!!
3t7
3L
335
\.22
Trang 4ii rhud rru nrrro ho6d h !!t!! !L
l, D' Fdi! !!i! ]!1!il&r1
13.out phrrl4n kh@ h9c v: @nq iqh,
D \i6N cNtr sd N0!
I v& jlp !t&f!le!l!@
'coei€! phd Lhdiq m qryii bd! qry.l
l o n a n a
, ftli! dr vdi-t phdi
31 0uy6tr chon chuydi dtE plridu
s cd phrt! qjit
qcho r !!h danh q, ?i€ dn
7 ch6ilr 6.! 119 hd doA
3, 0!! !q! l! d4 t411
e oui h6 ft sip !p drD lr islriE
I 0!i kMD lh!& vdi chi sd hlu
10 !d ituti su lhus clr@ dran drd
tNlI ch@ phan phd iy k, d6! gqLlLqL
sr ch! 0,\.n ohd kt n,y
r1.!r!t!t4b!!! tuliy dns @ bii
1! !1J!61 thrr prri qui thao
r \!dn !ii!rr!i
, Nqdi knr' di! !]!!l!!!h rsco
rdNc co Nc NGU6N v6N (a1o = 3{o* aoo)
f
12r.103.152732 127152.051.244 127.t03.152132 121.4s2.0s1.24
moooooo.iool s6oaamo0oo
a6 000o00.00ol 3a ooomo ooo
a
'!4
T
I ' l
7 996 557 3931
I
2s 01e.q74!9q llsl!.qr 606
I
132 65{ 303 31sl 19s.1.13.033.612
r13
4,9
!1a
v.23
/1/
r/4?
M,.
Trang 5q F
t
FERCee fiE
pcr!59 F
F E;E3EB:F
i ;if 'ei:r
3
g
ESEEEES i+
RE€€FE' } EsEE;+{ E
EERbi tIFi":
i€eiq
B,AE
g :*
g s g
E3€EteE ES
E{'*$Be E
aE:;iii
E
iEiEH:EEE qqE:s ;.
;ax E
! F:PFE
E gEFEE
* ESesF
; ; e : R i ) i E A 9 : q e a 6 f i 3 R
€
g
.:
:
E€
5 5
'3
5
ti
=;a aE
E:;E ; E:;E ; i E E
a 3 a , - :
.E
s
€
!o,
r i q
3 t F
at
E
:
6
E E E
E
s
-3
g
o
= \
: {
'R:
Trang 6BAo cAo LUu oHUYCN nEN TE GIOA
@@ Prtue $aF r@dp)
a,tt-xtn2at,
A/L'
aW-Llt k; rrd;! dm dEi cu6i qur i;y
5 rhE hu dh &:ih shidp d dp
6 r$$!s&,rb!t!q9 | & h
!@ hqi" rr" rr h,r d6a!!tt'j d-"h
r L d c h q & t d i l t h o ? r d { n s d ; ! r d
r riich d.m@ srn $rdui!qc€vdr
, r!nf Irhanhri mq bdi rsco € di h sei da hai ]ec
3 r l " d d " * r * " d r u , , ! r d o " ' h L
4 t u i h u h 6 m o € y t u ! a * c 6 i q ! i q d a d m t h d l
r rn6! rido€y oj ltr € rd Dhuii 6"rd a
Ld rrryFi r;i b!;i u ho?r dirg dtu u
r L n d r y d n t ! n r u h e r d 6 i s b f f i
r rriDirrphahatrhrdph!! ai vdi I
, rr,Ll:
" "d"s"pii""i",hi"iht .,ibapM-""'r,
5ldtrrirnqqftrh{d]i minh
r o d l y n r i | h l i n r o r s r j l 5 0 - ? 0 1 3 0 1 1 0 |
r fi v hs d!6s r;i d;! ri
inh hrdig rja h, di t ! d hi doa si do iso? 6
r f i r i r h s d 6 s r L 6 n r & r t { 7 0 : s + 6 0 + 6 1
;;
,1
(763330!e,q4 {, ,36 '{199q) (1 5e3 03' slll
c 106 573441
(rsr0 ,3r.7ax
{ 1'1e0.0t9 1!11!{25 e5
14 s3 330:!3!)
3a
L i p n 1 i | ? 0 k A r q 0 7 r h , a n
Trang 7CONG]YCPDICHV!VANTA VAIHLONGiTAI
tlad,i: Ph6rg 1271307da nhenttnha1 lttusn: ea'Dll
s6 t Lt rh,rh ldng, PhtAns dtfd l$Mtuttuqtui6Mlnsrc
aul l ,tAM 20t7 OAC OIdM HOAT OONG ClA DOANH NGNIEP
1 Hlnh rhrh 5d hitu vdn I cdno ly c6 phan
2 Linh vut klnh ddnh : vrn 6 bdn vadch vuven$i
vanG !a dlch w lan bi hanq hoa treng vi ngodinudci
-Dchwda y uu bien m0 gLdr vd cung rnrq du bioni
4 0?c ili6m ho.t d6ns crh dornh nshiip trcng ki k{ ben cd anh htt^g ilg Bro cAo IAI chrth quy
nnh hinhlhll Jlngvan€ bdiirensquyl nhinchunsv6ndlyudmtclhSp.ql6cLrdcrhdnqcnhaydd
drig kd Tmnq 6 hdnq dau ndn20lT.hAnhdngch! l@ thach @o nhap kheu t;l Bangkok v6 NghiSmsul
gidm sdn lunq It 2 chuydnlhiis rudiq chi 1 huy6MhAig do sen !!ng ldu lhq ,i ntng sut qiim Cdng
r y b u d c p h d d a o l u y - d n x d p h e i g q 6 l l r M a a y s a d i 0 r L o a n , c l m @ B h d o n e s a d N d n Q u 6 c , c l c t u y d i
v b i 6 n A y k h a l h A c k h o n g h i o u q u a d o m d r n h d u t i d r g a n h d d q i x d p d d h d n s h e d h 0 h h t r c n g d i 6 u k 0 i lhdr li6t xru 916 ml]a lhdr g ai chuy6i di kgo dai chi phi oinq phr 6ns manh M6l sd huydn Eu buoc phdl
chaydngddn€nqx6phaigdriddnphdlsnhchiphl Mit khac gi6 nhiod e!Eng kh6@oso!oclnq
ky n,m lr!d ( khoing 40 50vo liy oai) g6p ph6i d6y giA vdn €ig @0
M i c d i s i i x l e l k n h d o a n h t o i g q u y l z O l T c 6 n h d u c A { i o n e v d i q u t l / 2 0 1 7 n h h q k d l q u t 6 $ r i g
dau ian nay v5n d mn! h{p sd giam manh $ vdl drng k} iam tudc bdi mc t do da ndu d ftd
Tdig doanh lhu 6 hang d6! ndm dar 95 8 It Giq 11.9% s vdi cDng ky nhhg dl nhuan tutc lhud cnl dai
ldn 1.4 lt d6n9 bang 14,51% curg hi nin tnt c.
I - (Y KE ToAN, ooN VITIENTESUDING TRoNG KE ToAN :
r xy rd robn iam : Xy k6 ben nam heo ian d@9 lch bi dau il ig,y 0101 vd k6l lhLlc vdo igey 31/12
2 o o i v r d n q s 0 d q n q r 6 n g k g r @ i : o d n g V e l N a m
II - CHUIN M['C VA CHE OO KI TOAN AP DUNG :
1 Chddd kd ban ro duno cdno ty ,p dung chg d0 x6 lotn doanh nghiop bai haih hm Thong lu
200r'2014fi7- el9 ngey 22hma14 cna ed Tai chlnh hldng dai ch6 do kg ban d@ih ngh qp.
2 Tuyen bd vg v & tuen hiJ Chudn muc Nd lodn va Chd do kd ban :
- cong ly turn lhi lheo cac chua'i mvc kd ban v er Nam d, dudc aiq b6
sAN ftuvEr [4IHT gAo cAo TAIoHINH CH9N LQC
Trang 8Cic bio cio iai chinh d\ldc ap vd trinh b,iy theo dUng q! dinh oia trhg chudn nut lhonq tu hudiq dan
rhuc h 0i churn nuc vi chg d0 kd toti hiAn hdtrh
3' Ninh dl|'c ld ben dp dung : Kd lobn tdi mry vi tifh
V CAC CHINH gqCH K6 TOAN AP OUNG :
cniq ry ,p dliq Chd dd Kd ban doanh iqhiop bsn hdnh theo lidng ru 200p014m- BTC nqdy
22r i 2,20 1 { :a B0 -a Chm ra th019.J sd 5320 t 6rr B-C .gay J Orpo ocb Ba-d qn\ r4 qA
r@ dd , bd sunq mor sd d 4! (ia Thdno lu sd 200/20 t4m8Tc
I Cec baiti si hdldoelapduig?onqkdloaiI
cec nghiop vu kidh ld phar sinh bang nooa i5 thlt h oi gh sd kd lorn vd ep bro cro bi htdh lhs dd v
l i 6 n l - a l a D d n s V d l N a m v r o c q u y d d d o n g n g o a G € d d n g V i e l N a m c l n c t v i o t i g i 6 g i a o d c h t h r c t d v d
Tt I , s ao d ch thlr t6 khi mua ben nqoa re a ti si6 ki kdl roiq hoD ddng hua bin ngoai to g 0h doanh
a - q i , q a o d c r I r ! t 9oo\olroJLm;-ltr s o o t a r i o b a u a / a o c o a \ g r F a m r d o d l r r g h o p
md i rhoan de ih;n v6n.ianhedlu tu rar nqay qoo vdn
l i o d o i d o d ( F r ! h h r q h i r M n ro 0 6 , 1 e 9!o d(h nra sa.a qd- L 4 4 o a h p h F d r
lor "o4 ung 9@ 'A iordnud,aocua\silhdqqCong.h@9vFrNdr
Tts6 q ao dich Ihuc Ig kh shinhan id phailla binq nso6 €ta 0 qi b6i € cia Ngen haig Cono th@s
Ii q 6 giao d ch lhur rt kh daih qiA ai cic thoan fiuc li4n td cd qdc nqM G du!! ph6i toai d tdi sdn : a
! qia mua ngoai to coa nqen hrng ConO hMq VN la lhdj d dm bp 860 cdo ld chinh 06 vdj cac khoin
ngoa td qn nqen hdng thl g qia kh denh giA ta t, lt qia mua iqoai tE cia chtnh ngan haig drj
Tigisgiaodichhucldkh danhsrta drclhoanhuclanEdgdcng@ to dudrphJn oaianophailla:
d lt gii bed iqoai ra cia igai hdng c6nq rhufiq vN Ia tidi dtdm bp Bao clo ta hinh
Ii qi6 sh sd lhuc 16 dirr danh ld ry g a khi hu hoi cdc lhoan nd pha hu cdc kh@i ky c@c ki quy hodc
lhanh I@i €c khoAn phd G baig ngoai td, dwc xac dinh lheo li gie bt thd didm giao dich phdlsih
hoec la rhold dm dadh g a b cu6tky coa thg ddi lufiq
T i o a s h s d b h h q u a n g a q u y d n d t d o n g a i i s a d w c s t d u n g t a b d n c 6 l a k h o a n l 6 n k h i l h a i h b a n
crc thoii tiin vi cec thoan ftlbns dddns rlCn:
dmq i6n be g6m rdi mi iq!t tdn O0iiqrn hdng khdiq lq han, drc khodn liar lhu hd hoac dao han khdng que 3 rhans cd khi neng .huydn ddide djns dih!€lhdnqcdnh6udiolrengchuydndd thrnhli6nkdt,iqayfiladdnthdj nhan c,c khoan tmg dLlijg tigi ph! hdD vdi quy dinh cia chudn n-rc k6 bai Beo eo
3 Nquyei dc 16 rorn c,c rihoin diuu$tchr.hl
ql sd heo gb ooL bdo gon 9'a mja cd-o.ac ( o aud AL.o, !.a
0 d , : " c \ r g t ' o ; - t h \ d o a d d b r d c d 7 r 1 s o a h - @ , ( : o d L o ; n h a r b x b | h o 0 d n
Trang 9T h d i d i 6 m g h n h e n c d c k h d i c h r t r g k h o 6 n k n h d @ n h a t h d j d d m d @ n h n g h i o p c 6 q u y 6 n s d h 0 ! I'!oan en i4lduo o rt"bi ra, lro d6a b, ho did' l.op td11 0 0,:, rg lhoan
dua.,A-q 1 m ; - b h d o d n ( I t u m dua.,A-q u r A n 5 t h J u h s q r o r F J a p a p - r
C!6 i0i d0 kd ben ndu ge r hiltudg cla.hsng khorn rinh do4h bigam h5p ho s, sdc doanh
ngi€plrichbpdrphdng g dm g a.htnq kh@f kiih domh
b) Cac kh@n ddu tu n4n git d€n ngey d'a han:
G 6 t sh sd c!6 clc ldorn dau U iem gi! d-di nqcy itdo hai a OiA go
ftcdc6cbiigchLlhgchdcchaichohdymaipheihoicbanbdkhoand6ulucOlh-dkhOngthuhddurc
nh, b-An phrl hdnh cddg cu ma kha ndng ihanh bdn hay phA san kd lo6n rdi haih danh gib kha nrng
1 1 6 , a , d 1 1 g i a r r m ; o i u ( o L C 1 d o e , g h i i A r p ; | h " n h h d 9 J a 9 a n 6 r h " |
' d i d i c l d \m q i l, ghr
" o o i d i J J d o t d n a t T l d h 5 t @ r l r o s f 6 0 c h i o l o t d o q l d Cbc (hoan deu tu dlrc phAn @, cec kh@n mm t6i tO m g6c ngoai tO dm drnh qi la Li thdt ddm
Cac kho6n cho vay d@ qh ihan fteo gid gdc
C d c N h o a n h o € y d m p h a n t o a d e c k h o e n m l c l i 6 n l d o q d c n g @ t d d m d i n h g i d t a l a t h d j d d m
d) Cbc khqin dAu tu van cdng U @n, c4hg ly thn daanh, Mh kdt:
,lquFl licA_ r.)| - thoin d5 ruv.o Cono |\ @ heo.hui1rre6 25, Cdng ry er & lreo
C \ ; - u d 0 7 C o s d t f f o G ' ' d o l q I ' d r $ " t t h " o C F u a n h u L \ o 0 B
G A In shi sd cia cic Nhoad dau tu vdn !€o dm v kh6c a 9i, qd., bao gdh s a mla c6ng crc hi phi ti.n
4-Nouyan tic k{iorn ndphiithu
Cac khoin phiithu dudr phAn toa theo nguydn dciphaithu oja khech hang gdn ec khoan phe fiu
mang liih chai hlrng mai phat 6inh l0 g ao d ch c6 linh ch* mua bani pha hu noi bO Odh crc khodn
phai $u g 0a ddii v cap tdn vi dfi vi c6p dudi tvc huoc khoig 6 r, cjch ph,jp ih6i hach todn phu
lhloc ph6 lhu khac gdm crc khoen phiilhu |(ndnO o (nh $@ig ma vd khdnq ten qlan d6d qiao dicj
Cac ldoan phd lru duoc theo ddt ch ldt ho lhg dd tunng, theo thq nguyed G va fteo ky han gdc
rran cdnlaila thdi d dm brio.ao
- " c q h o i ' p h i
l r a n h d f t 0 - s a ( $ r , r t e n lo ( o g o r c o d r E nua.ua ngan hery cdnqih@g!N la hdi diEn ep Bsoclo t ichnh
cec khoen ng pha h! du@ qhi ihai khdnq vlil qua gi5 td m rhd hu h6i du@
Dt phoig phei Ihu khd doi dudr tjch ap cho lhg rhoan phA
€crhorn iohorcdrkdi mr!tdnlh cdthdxay€
5 Nguyandc a ihan hington kho
n49lod kho du6 rlih theo gi6 qdc Tnrdno hdD gta d ihudn
hanq r6n kho d@ rtih lheo g 6 bi budn c6 thd muc h Oi d@
Trang 10Ou phdnq qiAm Oit hang 6n kho du(Jc Ap vdo lhii didm udi E d sd chanh lodh gina gia qd ci8 hdnq l6n
kho dJr hm si, ti huan d hd d\t hldn dM PhmO phap ap d( phdns girm O t hang ton kho b bp
-md +" laq q's sd oJ p-o-q pha ldp -rr na/ so w sd or 01o1g nin wct d@ s r dunq -F d;1
d6n nen nay phd ap thAm hay hoh nhap
Vioc quan it hdns idn kho lhs Chuln nlt k6 ben 36 02'Hcnq l6n kho
5- Nsuyen dc ghr nhrn v, khdu h.o Tsco, Tsco $ua dl chlnh, b* ddns san aldu h, I
Nouygn tic qhi nhen TSCO hg! hhh \d hlnh: rheo chuii n@ td ban m, 04 vd t$ng lu hltng din
lh@ hon chuin muc TT 89/2002TT-BTC nqiy 9/10/2002 coa B0 Ta chlnhi n6ng tu 45/2011TT_3TC
ngiy25/042013 cla Bo Td Chlnh Gh nhan TsCo h0! hhh TSCE v0 hinh the nglyen g, Tonq &inq
c a n d 6 i 1 6 b e n T s c o h i u N n h v o h i n h d u l c p h e i a n h h e o 3 c i i l l e u : N g u y d i o i r , h a o m d i [ y r d g a t
' PhmO phep Nhau hao va hii qian s& duns hd! 1ch
lheo ph@g phep duthg hang vd xbc dinh dti gian
45/2013ffI.BTC ngay 25/M/2013 cia E0 Tai Chinh
TSCo hou hlih vC !d hinhr lrt h khSu hao TSCo s0 dmg hsu rcn TSCo hrc hei beo Thdnq tu
105,2003m,8TC ngdy
TscD hue iei chrnh: rh6o chuen murs! 06;Ooig lu hudJrq dan hurd n@ s6
0t Bit ddng sei dau tu !€ Tnonq tu hlthq chlnh Ghl nhei b{l dong san d6u tu lheo
Nguyoi lic gh nhan Mdons sai da! M heo Chu{n m@ sd
dan chuen md sd 23/200sm'BTC 30/32005 cia 3q Tci
Nsuyen t c ve ph!6ng phep kh6! hao bdl ddng san dau tu : ldch kh6u hao TSCD theo phuonq phep
dudnq lhing v, xrc dnh lhdi g ei st dung hou lch Tsco Ihh h an lhs Thdng lu 452013m-BTc ngdv
7 tlguyan 6c kd bin chi phr fi tndc
CAc ch phlG l^dr chJ idn quan ddn.h Ohrkinh d@nh lrcng n6m (nhuch phlmua bao hdm thdn ldu,
bao hidm lrSch ih em den sL1 chi ldu ) dudt oh ihan a ch p lla l,1,tc ndi han va d!!c {nh vdo chi
phl k ih doanh lrong nam Ui chhh
c i c k h M n c h p h i p h a l s n h o n c 6 o n q u d d d n f h i e u k y h a c h b a i k d l o r n i h a c d n g d d u n q c u x u d l
d0ns cd s a h bn ch phi sla ch0 dii Tsco phdt sinh mdl ,i cho 1 E lao da (2 5 nam) d@ ha.h ban
vro.hiphi rd hrdc daihai dd phen bd dan vio ch phikinh doanh l6ida toig 3 itn
Kd ben cen ot veo fth h5t, mLrc do long loai 6i phr dd chqn i 0u thLlc phAn bd hdp lt,
chi phi l|a ttudc du6 phen bd dan vao hi pht k nh d@ih lheo phuong ph6p dltno lhing
K-' lorn lhs d6 ch I -dt tuig khoan ch phl ke tu& heo ltng ky han ft ltudc da ph6l sinh, da phan bd vd
sd @n ai ch@ phai b6 vdo chi phr
Phmg phAp ve hdi g an ohen bd dlhCftlangne : Khdng m
& Nquyan tic k6toin nd phai fi
C6c khoan phd ld dm phrn roa theo nguyon lid Pha ra ngld ben 96m clc khoan phel€ naig llnh
chdl hms na phal sinh ll, giao d ch mua hdng h6a d ch vu, B san: phi lre ndi bd g6n c,c khoan ph6
Hgidadon!ic{pldnvdd@vc3pdltrlrlrlhuockhoig05iucadrph5pihanhachlo6nphulhloqphd
hi khac gdm clc khoai pha G khonq @ linh thudq ma , khdnq 6i quan ddn g ao dich mua ben, cmq
c6clnoinndphiitadw{lhsddich idllheltmgkyhan96 lghaicdnlailaihdid6mbaoclo ths
ddi ch li6l dio thg d6 lmg vA ltrrg loai nguyen G