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CONG TY CO pHAN DICH Vl)HANG HOA sAl GONBao cao cua HQi dBng quan tri

Bao cao tiJi chonh dii dllllc soat xctClro IhiTi kj' I,ii elrillh lir Ilgay 01/0112012 dRllllgay 30/6/2012

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CONG TV CO PIIAN DICH VV liANG 1I0A sAl GON--------- --_._ _._-------------_ .._-----_._._------

Ml,TC Ll,TC

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L Bao cao ella HQi d6ng qulm tri 1 - 2

2_ Sao d,Q k~t qua cong tac soat xet him cao tai chinh 3

3_ Bang din d6i k~ toan ngay 30/6/2012 4-5

4. Bao dio k~t qua ho~t dQng kinh doanh 6

5_ Bao cao luu chuy~n ti~n t~ 7

6. Thuy~t minh baa cao l<\ichinh 8-22

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CONG TY cO pHAN DICH VV liANG HOA SAl GONBAa cAa eVA HOI DONG QUAN TR!

Cae thanh vien ella HQi dbng QUlin trj Cong ty C6 phAn Djch v••.•Hang hoa Sai Gon, sau daygQi tAt la ("Cong ty") trloh bay bao dio mi.ycling voi cae baa cao tal chinh dil duqc solit xet euaC6ng ty eha thm ky tai chinh tu ngay 01/01/2012 ctJn 30/6/2012.

1. Hi}idan~ Qmin trjCae thanh vien HQi dbng Qulm trj C6ng ty d~n ngay l~p bang baa cao tai chinh la:

HQ va ten ChLic V\J

Dng Do Minh TOlInDog D6 TAt BlohDog Phan Le HoanGng VO 1'.1Qu~Dog Doim NgQC CucmgDog Nguy~n Due KienDog Le Xuan L(x:Ba Sui Thj Thu Huong

Chu tjch (Be, nhi~m ngay 26/7/2012)Chli tjeh (Mien nhi~mngay 22/6/2012)Pho Chli tjch (S6 nhi~m ngay 2617/2012)Thanh vienThanh vienThanh vien (sA nhi~m ngay 22/6/2012)Thanh vien (Be, nhiem ngay 22/6/2012)Thimh vien (B6 nhi~m ngay 22/6/2012)

2. Ban TAng Giam d6eCae thanh vien Ban Tbng Giam d6c Cong ty d~n ngay I~p bimg bao cao tai chinh la:

~~d~n Ch~vvOng Nguy6n Qu6c Khanh T6ng Giam d6cOng To Hi~n PhuQ1lg Pho T6ng Giam d6cOng Nguyen Thai S011 Pho TAng Giam d6c

3.

4.

Cae hOl,ltdj}ng ehlnh

Djch vv giao nh~n, b6c x~p hang hoa. Llru gilt hang hoa. Ho~t dong dich vv m~t dAt Cling hangkhong. Ho~t dong ella d~i IS' lam thll tvc hai quan. kinh doanh bAtdong san.

K~t qua ella thOi ky tili chinh

Tinh hlnh tii ehinh ella Cong ty vao ngay 30/6/2012 va k~t qua hO<.ltdong eling nhu tinh hlnhluu ehuy~n ti~n t~ eho thai ky tai ehinh tir ngay 01/01/2012 d~n 30/6/2012 duqe trinh bay tirtrang 04 d~n trang 22.

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5. Tili san Itru dj}n~

Vao ngay I~p bao eao nay, Hoi dAng Quan trj Cong ty nh~n thAy rAng khOng co bAt ell twanghqp nao eo thJ lam eho sai I~eh eae gia trj v~ tii san luu dong duqc neu trong baa cao tai ehinh.

6. Cae khoan nf! bAt ngc'r

Vao ngay I~p bao cao nay, khong eo bAt ell mot khoan nq bAt nga nao phat sinh d6i v6i tai simella Cong ty tir khi kJt thuc thai ky tai chinh.

L 7. Ki~m toan vien

C6ng ty TNHH KiJm toan DFK Vi~t Nam duqc chi djnh soat xet bao eao tai chinh cho thai kytii ehinh tu ngay 01/0112012 dJn 30/6/2012.

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8. Cong h6 traeh nhiem ella Cong ty d6i \!m cac hao cao tili chinh

Ban Tbng Giam d6c Cong ty chiu trach nhi~m I"p bao cao tai chinh hang nam phan anh trungthl,tc va hqp Iy tlnh hlnh tai chinh cling nhu ket qua ho~t dong kinh doanh va tinh hlnh hru

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CONG TY co pHAN DICII VI) HANG HOA sAl GONBAa cAa eVA HOI DONG QuAN TRI

chuy~n lib t~eua Cong ty trong nam. Trong vi~c I~p bao caD tiIi chloh mty, Ban Tang Giamdbc duqc yeu cAu pMi:

C L\la che;," cae chloh sach k~ loan thleh hqp va lip dvng cae chloh sach nl\Y mQl each nhAtquan;

o Thl,l'chi~n cae dauh gia va troc tfoh mQl each hqp Iy va th~n trQng;ONeu TQcae chuAn fi\Ie k~ loan ap dvng co duqc twin thli hay khang va tAt ca nhUng sai l~chtrQng y~u so voi nhUng chuAn ffil)'C mlYdii dugc trioh bay va giii thleh trong cae baa dio taichloh; va

o L~p cae baa cao tai chloh trcn co sa nguyen tAc hOlilt dQng lien 1\le.Ban T6ng Giam d6c Cong ty cam k~t r~ng hQda luan thu nhilng yeu cAu neu tren trong vi~c I~pcae baa CaD lai chinh eua C6ng ty cho thai ky lai chloh tu ngay 01/01/2012 d~n 30/6/2012. BanTbng Giam d6c C6ng ty chi" traeh nhi~m dam bao vi~e cae so saeh k~ toan thieh hQ'Pduqc h.rugiii d~ phan anh tinh hinh tai chinh cua Cong ty, v6i muc dO ehinh xae hQ'P1y, ~i b~t ky thaidi~m nao va dam baa r~ng cae s6 sach k~ toan tuan thu v6i h~ th6ng k~ toan dii duqe dang kyoBan T6ng Giam d6c eung chiu traeh nhi~m v~ vi~e quan If cae tai san eua C6ng ty va do dopha.i thl,fChi~n eac bi~n phap thieh hQ'P d~ ngan ehi,in va phat hi~n eac Mnh vi gian l~n vanhiing vi ph~m khac.

9. Phe duy~t eua H{ii dAng Quan tri

Chung t6i phe duyet cae bao cao tai ehfnh dinh kem, bao g6m bang can d6i k8 toan va bao caok~t qua hO(,ltdong kinh doanh, bao cao ltru ehuyJn ti~n t~ cimg v6i bang thuy~t minh. Cae baocao nay dii duqe so~n thao th~ hi~n trung thl)'e va hQ'P If v~ tinh hinh tai chinh va hO'iltdongkinh doanh eua C6ng ty eho thai ky titi ehinh tit ngay 01/01/2012 d8n 30/612012.

Vao ngay I~p bao eao nay, Cong ty tin tu<'mgrAng co kha. nang hoan tra cae khoan nq eua C6ngty khi dao h;:tn.

Ngaya.-s~ 8nam2012

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S6: 099/BCSX

CONG TY KI~M ToAN DFK VIE'TNAMDFK VIETNAM AUDITING COMPANY

Office in Ho Chi Minh CityNo. 38/8 Lam Soo, Tal'l Sinh District 1. 848 6296 8684No, 426 Cao Thang, Dislricll0 T 848 3868 3306Office in Hanoi level 25. M3M4 Building. 91 Nguyen ChiThanh, Doog Da T. 844 6266 3006 WH'N.dfk.com.Yn

BAo cAo KET QuA CONGTAc soAT XETBAo cAo TAl CHiNH

Kinh gm, HQI "ONG QUAN TRI vA DAN TONG GIAM "OCCONG TY cO pHAN "ICH VV HANG HOA sAl GON

Chung toi dii thl,Ic hien cong tac soat xth Bang can d6i k~ toan eua C6ng ty C6 phAn Djch V1,1 Hanghoa Sai Gon ~ingay 30/6/2012, Bao cao k~t qua h0\11dQng kinh doanh, Bao caD luu chuy~n ti~n Ieva. Thuy~t minh baa d.D tii chfnh eha thai ky tai chinh Ill' ngay 01/01/2012 d~n ngay 30/6/2012, tutrang 04 d~n trang 22 kern theo.

Vi~c I~p va trioh bay baa cao tili chinh m\y thuQc tnich nhiem eua Ban T6ng Gia.m d6c dan vi. Tnichnhiem ella chung toi lit dua ra Bao cao oM" xet v~ baa cao tai chinh m\y Iren co so cong tac soat xctcua chUng toi.

ChUng toi da thl,!c hi~n cong tac soat xet bao cao tai chfnh theo Chudn ml,Ic ki&m toan Viet Nam v&cong tac soat xct. ChuAn ml,!Cnay yeu eftu cong tac soat xct phai I~p kf ho<)chva thl,Ic hi~n d~ c6 Sl,!dam bao vua phai rAng bao cao tai chfnh khong chua dl,Ing nhUng sai s6t trQng yfu. Cong tac soat xctbao g6m chu y~u la vi~c trao d6i vai nhan Sl,!cua Cong ty va ap d\mg cac tM t\lC phan tich trcnnhUng thong tin tai chinh; cong tac nay cung cApmQt muc dQ dam bao thAp hem cong tac kiem toanoChung toi khong thl,!c hi~n cong vicc ki&mtmin ncn cilng khOng dua ra y ki~n kiem toan.

K~t lu~n solit xct ~

Tren co so cong tac soat xet cua chung toi, chung toi khong thAy co s. kien nilO d&chung toi cho ~.~.rAng bao cao tai chinh kern theo day kh6ng phan anh trung thl,!Cva hQ"PIi' tren cac khfa qmh trQng t.y~u ph':' hqp vai chuAn ml,!Ck~ toan, ch6 dQ k~ toan doanh nghi~p Viet Nam va cac quy djnh phap lyco lien quan.

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KIEM ToAN VI EN

~-----TRlJONG THI CAT TRAMChUng chi Ki&m toan vien s6: 1764/KTV

L Trang 3/22

An independent memtJer firm of Orl( International

CONG TV CO I'HAN DICH vl,J HANG HOA sAl GON• A •BANG CAN DOl KE ToAN

Ngay 30 Ihang 6 nan! 2012

Dcm v; ,inh: VND

TAl SAN M' Thuyit 30/612012 0110112012J> minh

••• A. Tai san ngAn h,n 100 11.412.076.726 7.929.835.949

J. Tf€n va cae "'wan IlrfTIlg Jtro'ng Ifin 110 3.376.018.994 4.071.408.206

I. Ti~n III V.OI 3.376.018.994 4.071.408.206

II. Cae Ie/wan etdu Itr tii; cI,inl, ngdn h{Jn 120lJJ. Cack1lOanphilf tllu ngdn hpn-- 130 V.02 7.606.800.271 3.014.816.124

1. Phili thu khach hang 131 7.149.154.917 2.285.494.735

2. Tra tmac cho nguoi ban 132 304.777.970 529.446.370

3. Cae khoan phai thu khac 135 152.867.384 199.875.019

4. DI,l'"hong cae khoan phai thu kh6 doi 139IV. JIang /l1n kilO 140 4.880.682 3.822.057

1. Hang-t6n kho 141 4.880.682 3.822.057

2. DII Ehong giam gia hang 160 kho 149v. Til; san -';giin "(In Mllic 150 V.03 424.376.779 839.789.562

I. Chi phi tn\ troac ugin h\'n 151 301.790.369 739.803.752

2. T;\i san ugin h\ln khac 158 122.586.410 99.985.810

B. Tiii san dl\i han 200 1.027.770.618.132 1.046.527.368.455.1.Cdc Ie/wan plllii tllu da; "(In 210JJ. Till stin c6 dinh 220 944.866.859.542 973.066.829.417

I. TSCD hihJ hloh 221 V.04 865.959.907.920 149.740.377.041

- Nguyen gia 222 903.005.632.507 160.425.776.153~i91• Gia trj hao moo lily k~ 223 (37.045.724.587)

<).(10.685.399.11 . ",T. C6N

2. TSCD thue tal chinh 224 V.05 62.187.710.316 5J.747.460.4~'l~.11l.i.a1~

- Nguyen gia 225 64.851.658.199 53.747.460.434 "'~• Gia trj hao mon Jiiy k~ 226 (2.663.947.883) - \0 .

3. TSCD vo hlnh 227 V.06 14.196.961.977 239.930.90"\ .VI~l

- Nguyen gia 228 15.186.805.383 265.419.096 ',", ..

- Gia trj hao mon Illy k& 229 (989.843.406) (25.488.192)

4.Chi phi xay dl,Ing5C1ban dO'dang 230 V.07 2.522.279.329 769.339.061.041

/II. Bdl d{;!!/: san tt4UIII' 240IV. Cacklwan dau III' Iili chin" dai h(ln 250V. Tai san ddi "{In klllic 260 V.08 82.903.758.590 73.460.539.038I. Chi phi tra truO'c dai hl;ln 261 79.555.393.590 70.340.925.3552. Tai san thuf thu nh~p hoan Il;li 262 432.259.683

3. Tai san dai hl;lnkhac 268 3.348.365.000 2.687.354.000

TONG CQNG TAl SAN 270 1.039.182.694.859 1.054.457.204.404

Thuyir minh bOo coo tili chinh dinh kem la mljt b9 pMn khOng thi ukh ru; bao coo fai chinh

LL Trang 4/22

CONG TV cO PIIAN DICH vV liANG HOA SAl GON

BANG CAN DOl KE ToANNgiry 30 [hang 6 nam 2012- D(T1l vi tinh: VND

NGUONVONM' Thuyirs6 minh

30/6/2012 01/0112012

A. Nlf phii tnt 300 711.083.147.999 675.970.417.566

I. Ntf Nglin h(In 310 114.095.008.063 74.572.474.579

I. Vayva nq ngdn hl;ln 311 V.09 25.698.511.044

2. Phai tni cho nguai ban 312 V.IO 74.106.127.921 57.266.093.977

3. Nguoi mua tni tien truac 313 V.IO 293.389.081 28.547.776

4. Thu~ va cae khoim phii nop Nha mrac 314 V.11 1.411.452.770 556.947.366

5. Phlii tra ngucri lao dQng 315 V.12 1.717.917.716 1.511.568.431

6. Chi phi phili tni 316 V.13 6.613.398.291 13.595.422.991

7. Cae khoan phai tra, phai nop ngAo h'il" khac 319 V.14 4.011.769.398 1.432.104.D44

8. Quy khen thuang, phtic l/li 323 242.441.842 181.789.994

II. N(I do; "pn 330 V.15 596.988.139.936 601.397.942.987

1. Phili tni diti h'iln khac 333 3.637.938.041 3.021.970.397

2. Vay va nQ' dili hl;ln 334 529.723.004.889 529.033.733.855

3. Doanh thu chua thl)'c hi~n 338 63.627.197.006 69.342.238.735

B. VAn chu sO' hii'u 400 V.16 328.099.546.859 378.486.786.837

1. VDn c1J1i. sO' It"U 410 328.099.546.859 378.486.786.837

1. Vf.md~u tu cua eM sa hfru 411 380.000.000.000 380.000.000.000

2. Chenh I~ch tY gia h6i doai 416 (3.763.840.234) (5.323.160.821)

3. Quy dAu t\1 ph3i tri~n 417 644.128.916 545.595.492

4. Quy dl,Iphong tai chinh 418 460.428.661 361.895.237 ;,-

5. Lqi nhu~n chua phan ph6i 420 (49.241.170.483) 2.902.456.929 ;

TONG CQNG NGUON VON 440 1.039.182.694.859 1.054.457.204.404 "TCCHi TIEU NGO~1 BANG CAN DOl KE ToAN 30/6/2012

.'K01/01/2012 N

1. Ta.i san thue ngoai2. V~t ttl, hang hoa nh~n giiI hQ, nh~n gia cong

,~

3. Hang h6a nh~n ban hQ, nh~n ky gai, ky ctrgc4. Nq kh6 d6i dAxu Iy5. Ngo~i t~ cae lo~i (USD) 57,785.94 3,686.72

6. DI,!" toan chi 51,!"nghiep, dl,!" an

Thuyft minh bao cao fai chinh dinh kem /Q mQt bQph{m khOng thi tach rai bao cao tai chinh

NgtririI~pbi~u Kt toan tnl'OngTP HeM, ngay 18 thang 8 nam 2012

T' G" d'ong lam oc

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CONG TY co pHAN DICH VI) HANG HOA sAl GON

BAo cAo KET QuA HO~T DONG KINH DOANHClIOIlliti Ai' tiJi chinh lu ngdy 01/0112012 din 30/612012Dun vi tin": VND

CHi TIED Ma Thuyit TI,iti kj nay ThinAi tTUtTes6 minh

I. Doanh thu ban hang va cung Clip dich VI} 01 56.083.408.846 20.299.689.411

2. Cae khoim gilim tfir doanh thu 02 5.827.925

3. Doanh thu thuAn v~ ban hang va cung dp djch v\I 10 V1.I7 56.083.408.846 20.293.861.486

4. Gia v6n hang ban 11 V1.I8 36.701.730.083 6.057.812.758

5. Lqi nhu~~gllp v~ baD hang va cung cAp djch vy 20 19.381.678.763 14.236.048.728

6. Doanh thu hOl;}tdQng tai chioh 21 V1.I9 79.505.468 696.827.099

7. Chi phi tai chioh 22 VI.20 51.962.323.055 11.481.156

- Trong do: Chi phi liii vay 23 4/.988.635.5/4 4.7/8.608

8. Chi phi ban hang 24

9. Chi phi quan Iy doanh nghiep 25 V1.21 19.559.807.379 14.473.907.561

10. Lqi Dhu," (I~)tlr ho~t dqng kinh doanh 30 (52.060.946.203) 447.487.109

11. Thu nh~p khac 31 VI.22 11.901.194.834 9.533.344

12. Chi phi khac 32 VI.23 11.157.482.663 210.991.843

13. Lqi nhu~~_(lo)khac 40 743.712.171 (201.458.499) j----14. T&ng lqi nhu," (10)tnrO'c thu~ 50 (51.317.234.032) 246.028.610 /

"15. Chi phi lhu~ thu nMp doanh nghiep hi~n hi'mh 51 VI.24 \1

16. Chi phi thu~ thu nh~p doanh nghi~p hoan I\li 52 432.259.683

17. L~ "hu~" (I~) sau thu~ TNDN 60 (51.749.493.715) 246.028.610,I

_ .. - ---- i18. Liii CO' ban tren m~i c6 phi~u 70

-.-Thuyit minh bao coo tai chinh dinh kern Iil m(1t b(1ph~n khOng thi tach rai bao coo tai chinh

NgU'OiI~p bi~u K~ tOll" trU'OltgTP HeM, ngay 18 thang 8 Dam 2012

T' G" d'ong lam oc

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CONGTY CO !'nAN Dlcn VI) nANG nOA sAl GUN

BAo cAo um CHUYEN TIEN TE•ClIO firm kj' liii clJlnh ,ir ngay 0110112012 din 30/612011Dan vi li"h: VND

CHiTItu Mds6 TIJi/i kj' m:iy Tlun kJ~,,,me

Ltru chu)'~n li~n Ilr hOft dQDK kinh doanh.!.,ri nhu(in (,tr&c fhuR 01 (51.317.234.032) 246.028.610Viiu chinh cho cac khoiinKhAu haa IAi san c6 djnh 02 30.527.916.485 3.529.143.758(LAi) 13chenh l~ch ty gia h6i doai chua th\l'c hi~n 04 1.599.738.700 ( 1.363.082.810)(Lili) 13 Iu ho;,!t dQng dAu It! 05 (198.162.831)Chi phi lili yay 06 41.988.635.514LV" "hu~" 'rUY.lc Ihay dl1ivA" IITU d(Jng 08 22.600.893.836 2.412.089.559(TAng) giam cae khoan phai thu 09 (4.634.584.747) 46.055.345.993(TAng) giam hang t6n kho 10 (1.058.627) 884.222TAng (giam) cae khoan phAi tn\ I 1 8.455.130.993 19.146.922.090(TAng) giam chi phi In\ troac 12 (8.776.454.852) 156.941.041Tien lai yay dil Ira 13 (41.871.292.350) (31.318.637.218)TIlU~thu nMp doanh nghi~p da nQP 14 (44.592.650)TieD chi khac lu ho;)t dQng kinh doanh 16 (641.011.000) (322.272)

Ltru chu".in ti~n Ihu~D tir hOl)t dYng kinh doanh 20 (24.912.969.396) 36.453.223.414

LtrU chu)'~n li~n tit ho,. dQog diu titTieD chi de mua sAm, xay dl,ll1gTSCD 21 (13.233.981.547) (101.620.884.060)Ti~n thu tu thanl!Jy TSCD va cae tAisan da~~\\l1-.!~_~c 22 11.104.197.768 9.533.344 d>LlI'u chuy~n li~n Ihu~n ht h0111dQng dAu Ill' 30 (2.129.783.779) (101.611.350.716) .r

'\Llfu chuy~n li~n 1I'rhOl;J.IdQng lai chinh :,~N

Ti~n vay ngin h\\n, dai h\\n nh~n duc;rc 33 36.186.898.580 62.884.476.533Ti~n chi tra nc;rg6c vay 34 (9.299.1 16.502)

I~Ti~n chi tra nc;rthue tai ehinh 35 (500.000.000)LU'u chu),j;li~n IhuAn Ill' hOl;J.Id{mg Illi chinh 40 26.387.782.078 62.884.476.533 ~

LU'Uchu)"in ti~n Ihu~n 'rong nam 50 (654.971.098) (2.273.650.769)Ti~n va luang duang ti~n dAunAm 60 4.071.408.206 23.491.937.856Anh huemg clIa thay d6i Itgia h6i doai guy d6i ngo\li t~ 61 (40.418.114) 12.090.802Tiin \'8 Imm~ dmm~ li~n cu6i nlim 70 3.376.018.994 21.230.377.889

ThuyJt rninh bOo cao tai chinh dinh kern fa mQt bQphr,in thOng thi t(lch rf1i bao cao tiJichinh

N~U'OiI~p bi~u K~loan Inning

Trang 7122

CONG TV CO P\lAN DIC\I vV liANG \lOA SAl GON

THUYETMINH BAa cAo TAl CHiNHCho ,hiri hi' Iii; chinh fir ngay 0/10112012 din 30/612011fOrm vi (ink bling VND, ngO(li 1m lnrong h(7pco ghi chi; bling trurmg hl)p khac)

Bang thuy~t minh m\y 1<1rnQt bQ pMn khong th~ tach rai va dugc doc cung v6'i cae bao cao tai chinh dugc dinhkern.

I. D~cdi~mho~t di}ngella doanh nghi~p

1 moh thue S(f hfru van

Cong ty C6 ph~n Djch V\J Hang h6a Sai Goo dugc thAnh I~p thea gifty chUng nh~n dAng ky kinh doanh s64103009937 ngay 08/4/2008, va dang ky thay d6i IAnthfr 6 ngay 14/912011 do So' K~ hOl;lChva Dftu hI thanh phf,H6 Chi Minh dp.

Hlnh thuc so hihi vbn: Vbn e6 phAn.

Vbn di~u 1~thea gifty chUng oMn dang ky kinh doanh 1<1:380.000.000.000 dAng.

2 Ten giao djch, tr"" sit va cae d011vi tn-rc thuQc

Ten Cong ty bing ti~ng Anh: Saigon Cargo Service Corporation

Ten C6ng ty vi~t tk seseTt"\ISo'chinh d~t ~i: 30 Phan ThUc Duy~n, PhuOng 4, Qu~n Tan Blnh, Thanh ph6 Hd Chi Minh

3 LTnh V\I'C kinh doanh

~

Thuang m~i • Djch vl,l *'4 Nganh ngh~ kinh doanh f)Theo giAychUng nh~n dang ky kinh doanh thl nganh ngh~ kinh doanh cua C6ng ty la:

Bbc x~p hang h6a. Kinh doanh bAt dQng san, quy~n Slr dl,lng dAt thuQc chu So' hau, ehu Slr dl,lng ho~e di thue.Ho~t dQng djch Vl,lhe. trq tn,re ti~p eho v~n tAihang khong. Xay dl,rtlg cong trlnh k9 thu~t dan dl,lng kMc. V~n tAih<'mgh6a bAng dUOng bQ. Kho bili va luu gill' hang Ma. Ban buon nhien li~u rAn, 16ng, kh[ va cae san phAm lienquan. Ho~t dQng djeh V\lh6 trq khae lien quan d~n v~n taL

II. Ky k~ toan, don vi ti~n t~ sir dyng trong k~ loan

I Nien dQk~ toan bAtdAu tu ngay 01/01, k~t thue ngay 31/12 hang nam.

2 Dan vi ti~n t~ Slrdl,lng trong ghi ehep k~ toan la Ddng Vi~t Nam.

III ChuAn ml[C k~ toan va Ch~ di} k~ tmin lip dyng

Cong ty ap dVng thco H~ th6ng Ch~ dQ ke toan doanh nghi~p Vi~t Nam ban hanh theo quy~t djnh s6 1512006/Q£>.BTC ngay 20/312006 va Thong tu 244/2009rrT.BTC ngay 31/12/2009 eua BQTai ehlnh.

Cae Bao cao tai ehlnh dinh kem duqe trlnh bay theo nguyen lAcgia g6e va phu hqp v&i cae ChuAn ml,l"e,Ch~ dQke toan Vi~t Nam va cae quy djnh hi~n hanh khac v~ ke toan t~i Vi~t Nam.

Hlnh thlre ke toan ap d\lng: Nh~t ky chung

Trang 8/22

CONG TV CO !'IIAN IlICII VV liANG 1I0A SAl GON

THUYET MINH BAa cAa TAl CHiNHClIO Ihiri kj' 'oi cIrlnh lir ngo)' 0110111011 din 30/611011(lXm vi tinh bjng VND, ngO(li rrirtnrong ho/ co ghi chu bdng frWng h(lp Alu.ic)

IV Cae cbloh sach k~ loan ap dljlng

l. 116'ctiob k~ loan

Vi~c I~p bao cao tai chlnh twin thli thea cae ChuAn fiVe K~ toan Viet Nam. fie thong K~ toan Viet Nam va caequy djnh hien hanh khac v~ k~ toan t{li Viet Nam yeu du Ban Giam d6c phai c6 nhO'ng uoc dnh va gia djnh imhhUCmg d~n so lieu bao cao v~ cong nQ', lAi san va viec trloh bay cae khoan cong nQ' va tAi san ti~m tang t~ingayI~p baa cao tAi chloh cung nhu cae s6 lieu baa cao v~ doanh thu va chi phi trang suot nAm tAi chinh (ky hOo\ll

dQng). K~t qua hO;,t1dQng kinh doanh thl)'c t~c6 the khac v&i cae uoc lIoh. gia dinh d~t ra.

2. Ti~nva hrrrnJ:dtrO'llgti~n

Ti~n va cae khoan luang duang ti~n baa g6m ti~n m~t ~i quy, ti~n gui ngan hang, cac khoan dAu tu ngAn han c6thai han g6c khong qua ba thang, c6 tlnh thanh khoan cao, c6 khAnang chuyen d6i de dang thanh cac 1uQTlgti~nxac djnh va khOng c6 nhi~u rui ro trong chuy~n d6i thanh ti~n.

30 Nguyen tAc va phmmg phlip chuy~n d&i cae dan~ li~n khac

Cae nghic;p vl,l phAt sinh bAng eac dOll vi ti~n tc; khac vrn dOll vi ti~n tc;do Cong ty su dl,lng la D6ng Vi~t Nam("od")duQ'c hach toan theo ty gia thl,J'ct~ ~i thai di~m phat sinh nghi~p Vl,l.Ti,li thai ditm eu6i nam, cae khoanml,lCtii san va cong nQ'mang dnh chAt ti~n t~ c6 g6c ngoi,li t~ duQ'c chuytn d6i theo ty gia quy djnh vao ngay 1.~9Gbang can d6i k~ toano 6'~Cac khoan chcnh l~ch ty gia thl,l'c t~ ph<itsinh trong ky va do danh gia li,lisA du cuAi nam duQ'Chi,lch to jjje&~ll:~~huang dftn ti,liThOng tu s6 201/2009fTT-BTC ngay 15/10/2009 CllaBe)Tai chinh nhu sau: ,,*\ OFKTot'!n bQ chcnh I~ch ty gia h6i doai phat sinh trong ky dLIQ'Cghi nh~n vao chi phi tai chlnh ho~c doanh th ~t VI~T~de)ng tai chlnh trong kyo \t1-~

'H.TP.

D6i vai chenh I~ch ty gia h6i doai phat sinh do danh gia li,lisAdu ngoi,li t~ cu6i ky duQ'c ghi nh~n nhLIsau:• ChCnh I~ch ty gia do danh gia li,lis6 du euAI nam d6i vai ti~n m~it, ti~n gui ngan hang, ti~n dang chuy~n, cackhoan nQ'ngAnhi,ln(I nl1mtra xu6ng) thi khong hi,lchtoan vao chi phi ho~e thu nh~p rna d~ s6 du trcn bAocao taichlnh, dAunlim sau ghi bUt toan ngugc li,lidJ xoa s6 duo

• Chenh lc;ch ty gia do danh gia l;,tis6 du cu6i nlim dAi vrn cae khoan phai thu dai h;,tn,sau khi bu trir, chenh I~chcon li,liduge k~t chuy~n vao bao cao k~t qua ho;,ttde)ng kinh doanh clla nam tai chlnh.

_ Chenh I~ch ty gia do danh gia 1i,lis6 du eu6i nlim d6i vai cae khoan phai tra dai hi,ln, sau khi bu trir, chenh I~chcon l.;liduQ'c k~t chuy~n vao bao cao k~t qua ho;,tt de)ng kinh doanh ella nlim tai chinh. Truemg hgp h;,tch toonchenh I~ch ty gia h6i doai vao chi phi lam cho k~t qua kinh doanh clla C6ng ty bi 16 th! c6 tha phan b6 me)tph!nchenh I~eh ty gia eho nlim sau dJ Cong ty khOng bi 16 nhung muc hi,lch toan van chi phi trong nl1mit nhAt clingphAibAngehenh I~ch ty gia clla s6 du ngo;,ti t~ dai h;,tnphai tra trong nlim d6. S6 chenh l~ch tYgia con l;,tis~ dUQ'Cthea dOi va ti~p tl,lCphan b6 vao chi phf cho cac nam sau nhung t6i da khong qua 5 nAm.

Trang 9/22

CONG TY CO pHAN DICH VI) nANG HOA sAl GON

THUYET MINH BAo cAo TAl CHiNHCho Ihiii hi' liil chink til' ngtiy 01/01/1012 dl" 30/612011(Dun vi finh bling VND, ngOlJi tril fnrong hl7P co ghi chu blIng fruang h(JJJkJuic)

-t. Nguyen tlic ghi nh~n cae khm\n ph iii thu thU'Ollg ml}i va phiii thu khac

Cae khoan phai thu dugc tfloh bay tren baa cao tai chinh thea ghl trj ghi s6 cae khoan phai thu tu khach hang vaphai thu khac cung vCridl,l phung duQ'cl~p cho cae khOlin phai thu kh6 doi.

011 phong phlii thu kh6 d6i dugc l~p cho tCmg khoan nQ' phai thu kh6 doi cAn ell vaa tu6i nQ' qua h<.l"eua caekhOlin nQ'ho~c d\I ki~n rnue tAn thAt co the xay fa, Cl)th~ nhll' sau:• Dbi vm nQ' phai thu qua h"ln thanh toan:+ 30% gia trj d6i v6i khoan DQ' phai thu qua h\ln tit tren 6 thang d~n du6i 1 nAm.+ 50% gili trj d6i v6i khoan nQ'phai thu qua hi;m tir 1 nAmd~n duai 2 na.m.+ 70% gia trj dbi voi khoan nQ'phAi thu qua h;,t.ntCc2 nAmd~n duai 3 nAm.+ 100% gia trj dbi vai khoan nQ'phai thu qua h;,t.ntCc3 nAmtr6len .• Dbi vai nQ'phai thu chua qua h;,t.nthanh tOlln nhung kh6 c6 kha nAng thu hAi: cAn cu vao dl,l'ki~n muc tbn thAt

to. dS I~p dl,l'phong.

5. Tiii san c6 djnh va khAu hao titi san c6 djnh

Hj san cb djnh duQ'c thS hi~n theo nguyen gia trCcdi gia trj hao mon hiy k~. Nguyen gia tai san cb dinh bao gAmgia mua va nhiing chi phi c6 lien quan tn,rc ti~p d~n viec dua tai san van ho;,t.tdQng nhu dl,l'ki~n. Cac chi phi muasAm,nang dp va dbi mai tai san c6 djnh duQ'cvbn h6a va chi phi bao tri, sua chua duQ'cHnh vao bao cao k~t quahOi,ltdQng kinh doanh. Khi tai san duQ'c ban hay thanh Iy, nguyen gia va gia trj hao mon liiy k~ duQ'c x6a sb vabAtky cae khoan liii 16 nao phat sinh do thanh Iy tai san d~u duQ'c h;,t.ehtoan vao bao cao k~t qua ho;,t.tdQng kinhdoanh.

KhAu hao tiii san c6 djnh

KhAuhao tai san cb djnh duQ'c dnh theo phU011gphAp duemg thing trong subt thai gian hfru d\Jng uac dnh cuacac tAisan. Ty Ie khAu hao ap d1,!Dgtheo ty I~ quy djnh t;,t.iThong tu 203/2009fIT-BTC ngay 20/1012009 cua BoTal Chinh.

,,\

Nha cua, v~tki~ntrucMay m6c thi~t bjPhU011gti~n v~n tii, truyen djnD\Jng Cl,lquan IyTai san cb djnh kMc (san d~u may bay)Ph!n m&mvi dnh

6. Chi ph[ tnt trwc

08 - 45 mlm03 - 10 nam03.10nAm03-10mlm

30 n<1m

03 - 08 nAm

Cac lo<)ichi phf sau day duQ'Chi,lchtoan vao chi phi tni tnrac d~ pMn bb dAnvao k~t qua ho;,t.tdQng kinh doanh._Cong q.l dl,lngC\Jcha phan bb 02 - 05 nAm• Chi phi dao t;,t.o 03 nAm_Chi phi tien thue d~t 49 nam

_ Phin cMnh lech giua gill.trj con I<)iva gia ban TSCD dbi v6i hQ'PdAngban tai san c6 djnh va thue lo\li tAisan thue tAichinh 10 - 15 nAm

Trang 10/22

CONG TY CO l'HAN DICH Vv nANG !lOA sAl GON

THUYET MINH BAa cAo TAl CHiNHClIOtluTiki' liji chlnh tir nguy 01101/2012 din 30/612011(Dan vi tinh bling VND, ngO(li 1m fru&ng h(1jJco ghi chu bling fruQng hvp khac)

7. LU'O'Dg.bao hi~m xil h{li. bao hi~m y t~.bao hi~m thAt nghiep

Ti~n luang duqc tioh to;lO va trich l~p dua vao chi phi trong ky dva thea hqp dbng lao dQng. Thea d6, bflO hi~mxa hQi,baa hi~m y tI~va baa hi~m thAt nghiep cling dUIlCtrfch I~p vm ty I~ Ii24%, 4,5% va 2% tU01lgUng ti~nluang ella ngum lao dQng. Ty l~ 21% se dugc dua van chi phi baD hi~m xa hQi, baa hi~m y t~,baa hi~m thAtnghic;p trong ky; va 9,5% se duQ'c trich tu luang ella ngum lao dong.

8. Chi phi phiii tra

Chi phi phai tni duQ'c ghi nh~n cho s6 ti~n pMi tra trong tU011g lai lien quan d~n hang h6a va djch V\I dB.nh~ndugc khOng phl,lthuQc vao viec Coog ty dil thanh loan ho~c nh~n duQ'c h6a dan cua nha cung cAp hay chua.

9. Cae khoan dlf phOng phiii tra

Cac khoan ng d1,l'phong phai tra trong tU01lg lai chua chac chan v~ gia trj ho~c thai gian phai tra. Cac khoan d1,l'phong nO'phai tra duO'c ghi nh~n khi da xac djnh chac chan nghia Vl,lnO'phai tni vao ngay k~t thuc ky k~ toan.

D\I' ph6ng trq' e5.p m~t vi~c lam: Cong ty chua trich I~p

Dl,l phOng phai tra duO'c ghi nh~n thea phuong phap I~p them ho~c hoan nh~p theo sb chenh lech giua sb dl,l'phOng phai tra phai I~p nAmnay so vai s6 dl,lphong phai tra dil I~p nAmtmac.

10. Nguyen tic ghi nh~n vAn

vbn d!u tu cua cM so hftu duO'c ghi nMn theo sAvAn thl,ICg6p cua chu so hfru.

_ II. Ghi nhin doanh thu

Doanh thu duO'c ghi nMn khi C6ng ty c6 kha nang nh~n dUQ"ccac lQ"iich kinh t~ c6 the xac djnh duO'c m(lt cachchAc chAn.

J)oanh thu ban hang

Doanh thu ban hang dUQ"cghi nh~n khi cac rui ro tn;mg y~u va cac quy~n so hrru hang h6a da dUQ"cchuy~n sangnguo; mua.

Doanh thu tir hO:(ltdQng cho thue

Thu nh~p tit hO\ltd(lng cho thue tai san theo hQ"Pd6ng thue hO\lt d(lng dUQ"ch\lch toan vao bao cao k~t qua ho~td(lng kinh doanh trong ky theo phU01lg phap duemg thAng trong suAt thai gian cho thue.

•••Ti~n"Ii

DUQ"cghi nMn khi ti~n lai phat sinh tren cO"so trich tmac (c6 tinh d~n lQ"ituc rna t<\isan dern l\li) trir khi khanAng thu h6i ti~n lai kh6ng chAc chAn.

12. Ghi nh~n chi phf

Chi phi dUQ"cghi nh~n theo thl,lc t~ph<itsinh va tU01lgxLingvo; doanh thu.

Trang 11/22

L

CONG TY CO I'HAN Dlcn vv nANG HOA sAl GON

THUYETMINH BAo cAo TAl CHiNHClw Ihi'ri hj' lui clllnh lir ngiiy 0110112012 din 30/612012(Dan vi tinh bling VND, ngO(li trit trmmg h{1p co ghi chu bling trurmg h(1jJ kJuic)

13. Chi phi Illi vay

Chi phi liii vay dUllCghi nhan 1;:\ chi phi trang ky khi phat sinh, tm truemg hqp chung duqc vbn h6a thea quydjnh.

LAi ti~n vay eua cae khoan vay lien quan trve ti~p den vi~c mua sam, xay dvng ti\i san c6 djnh lrong giai do~ntmac khi hoan thanh dua vaa Slr dl,lng se dugc cQng vao nguyen gia tai san.

U.i ti~n vay ella cae khoan vay khac duqc ghi nh~n 13.chi phi hO{l.tdong tAi chioh ngay khi pMt sinh.

14. Thu~

C6ng ty tv xac djnh duqc huemg uu dili thue thu nMp doanh nghiep dbi v6i doanh nghi~p dugc tMoh l~p tir dvan dAu tu (dl,l an dAu tu ga hang haa san bay Tan Son NhAt) il\: thue suat uu dai 10% trong 15 nam ke tu nAm dAutien e6 doanh thu, mi~n 100% trong 4 nam dAu tu khi e6 thu nh~p chiu thu~, va gilim 50% eho 9 nam ti~p theo(Nam 2012 1.1nam thfr 3 Cong ty dugc mi~n thuh Thu nh~p chju thu~ duge tinh d1,Iatren k~t qua hO\lt dQngtrong nam va dl~u chlnh cho cac khoan ehi phi khong duge khdu tru va cae khoan 16 do cac nam truoc mangsang, n~u c6.

Ngoai thu~ thu nh~p doanh nghlep, C6ng ty e6 nghia Vl,lnQp eae khoan thu~ khae theo cae guy dinh v~ thu~ hienbanh.

Khoin thu~ phii nQp th~ hien tren sf. sach k~ toan la s6 lieu do Cong ty uoc tinh. S6 thu~ phal nQp Cl,lth~ se dugeghi nh~n theo ki~m tra quy~t toan thu~ ella ca quan thu~.

Thu~ hi~n hanh

Tai san thu~ va thu~ phai nQp cho nam hien hanh va cae nam truoc duge xac djnh bang gia trj d1,l'ki~n phai nQpeho (hoi,ic duge thu h6i tu) ca quan thu~, su dl,lng eae mue thu~ sudt va cae lu~t thu~ eo hieu 11,Ied~n ngay I~pBang can d6i k~ toano

Thu~ thu nh~p hoiln llJ,i

Thue thu nh~p hoan l{llduge xae djnh cho cae khOlInchenh Iceh ~m thai ~i ngay I~p Bang ean d6i k~ toan gluacO' so tfnh thu~ thu nh~p ella eae tal san va nO'phai tra va gia trj ghi s6 ella ehung eho mve dleh bao eao tai ehlnh.

Ta.i san thue thu nh~p hoan l{lidugc ghi nh~n eho tAtea eae ehenh leeh t{lm tho; duge kh~u tru, gia trj dUlle khAutrir ehuy~n sang cae nam sau clla cae khoan 16 dnh thw! va cae khoan uu diii thue ehua su dVng, khi ch~e eh~ntrong tUO'11glai se c6 Igi nhu~n doh thu~ d~ su dl,lngnhOng ehenh lech t{lmthai duge khAu trir, cae khoan 16dohthu~ va cac 1IU dai thu~ ehua Slrdl,lng nay.

15. Ben lien quan

MQt ben dugc xem la e6 lien quan d~n C6ng ty n&ue6 kha nang kic!mSOlItC6ng ty hay c6 anh hUCmgdang k~ tmcae hO\ltdQng cung nhu tai chlnh ella C6ng ty. Cac giao djeh ebU y~u giua Cong ty va eae ben lien quan, neu e6,se dugc trlnh bay trong eae bao cao tai ehlnh.

Trang 12/22

CONG TY CO pnAN DICn Vv nANG nOA sAl GON

THUYET MINH BAo cAo TAl CHiNHClIOtIJiri kj lui chinh tir ngdy 01/0112012 dIn 30/6/1012(Dan vi tinh bdng VND, ngo(,li 1m trmmg hWJco ghi eM bdng fndmg h(lp khac)

v. ThOng tin bB sung cho cae khoan ml,lc trioh bay Irong bang din d6i ke toan

I. Ti~n va cae khoan tU'OllgdU'O'Dgti~n

Ti~nm~tTibn gLii ngao hang

O)ng

(')

30/6/2012

836.103.219

2.539.915.775

3.376.018.994

01/0112012

567.289.794

3.504.118.412

4.071.408.206

(*) Bao g6m:

Tibn gfri ngan hang b~ngVND

Tibn gUi ngao hang b~ngUSD

Cqng

NgO<;li t~ Tucmg dU011g VND1.336.350.217

57,785.94 1.203.565.558

2.539.915.775

(*) Chu y~u haa g6m cae khoan phai thu lien quan d~n hOliltd(lng cho thue vAn phong va thu phi dich V\J ga hang

h6a.

2. Cae khoan phlHthu ogAn h~n

Phai thu khach hang

Tni lruoe cho nguoi han

Phai thu khac

CQng

D\I phong phai thu kh6 doi

C{lRggia trj thu~ncae khoan phiii thu ugAn h~n

(')30/612012

7.149.154.917

304.777.970

152.867.384

7.606.800.271

7.606.800.271

01/0112012

2.285.494.735

529.446.370

199.875.019

3.014.816.124

3.014.816.124

3. Tai san ngAn h~nkhac 30/6/2012 01101/2012

Chi phi Inl INac ngAo h<;lD (3.1) 301.790.369 739.803.752

Tai san ngAo h<;lokhac (3.2) 122.586.410 99.985.810

Ct}ng 424.376.779 839.789.562

(3.1) Baa g6m:

Chi phi c6ng Cl,ldl,lng Cl,lcha phdn b6 301.790.369 516.557.339

Chi phi cha phdn b6 (chi phi baa hi~m •... ) 223.246.413

Ct}ng 30 I. 790.369 739.803.752

•• (3.2) Baa g6m:

Cac khoan to\l.mlmg 122.586.410 79.985.810

Ky quy thue may photocopy 20.000.000

Ct}ng 122.586.410 99.985.810

••Trang 13/22

--

•••

CONG TV CO PHAN DICII VV HANG 1I0A SAl GON

THUYETMINH BAa cAo TAl CHiNHClw ttu'1i ky tiIi cllinh tir ngay 01/01/2012 din 30/612011(Dan vi tilth blinK VND, ngO(li trit tru&ng h(1jJ c6 ghi eM bdng frmmg h<JPkJuic)

4. T:\i san cA djnh hii'u bloh Dan vi tinh: ngem a6ngNha cua, V~t M~ym6c Phuong lien Dl,lng C\I

l'"~u)'engia ki~n true thi~t hi v~tai quan Iy TSCD khac CQng

S3 du d~uky 61.727.600 9.786.938 13.395.367 4.146.471 71.369.399 160.425.776

nog 412.442.637 2.897.449 215.561.234 100.830.410 22.293.450 754.025.179

Giam 7.820.000 3.625.323 11.445.323

sa dll' cu8i ky 474.170.237 4.864.387 225.331.278 104.976.881 93.662.849 903.005.632

llao mon luy k~

56dud~uky 2.571.983 252.202 1.910.767 1.089.517 4.860.938 10.685.408

Tang 5.713.504 493.671 11.473.810 6.107.945 3.110.674 26.899.604

Giam 96.098 443.190 539.288

sa d •••.cuAi ky 8.285.487 649.775 12.941.388 7.197.462 7.971.612 37.045.724

Gil\. trj con I{li

S6 dud:lu ky 59.155.617 9.534.736 11.484.600 3.056.954 66.508.461 149.740.368------

sA dlf cu3i ky 465.884.750 4.214.612 212.389.891 97.779.419 85.691.236 865.959.908

TSCD tang trong ky do mua sAm mai va xay dvng ca ban chuy~n sang.

TSCD giam trong ky do thanh Iy, nhw;mg ban.

1ff}..,'?90.<:I'~",,*"' C6NGI';;J' lR.i.CH1I~lt~

5. Tili san cA djnh thue titi chinh~ , .

I KIEM l

May m6c Phuong ti~n ',* OflNgu)'en gia thi~t bi v\ln tai ' V\~TI

sf> du ddu ky 53.238.712.000 508.748.431 53.747.460.43 •~.TFTang 7.820.000.000 3.284.197.768 11.104.197.768

sA dtr cuAi ky 61.058.712.000 3.792.946.199 64.851.658.199

Hao mon Iii)' k~

S6 du ddu kyTAng 2.501.668.883 162.279.000 2.663.947.883

sA dtr cu6i ky 2.501.668.883 162.279.000 2.663.947.883

Gia trj con I~i

S6 du d.iu ky 53.238.712.000 508.748.431 53.747.460.431

sA dtr cuAi ky 58.557.043.117 3.630.667.199 62.187.710.316

Tai san c6 djnh thue ffii chinh lien quan d~n IIQP dbng cho thue tai chinh duQ'c thuy~t minh chi ti~t t~i M\lc

15.2(')

Trang 14/22

CONG TV CO pHAN I>lCII VV HANG 1I0A sAl GON

THUYET MINH BAa cAa TAl CHiNHClro tfu'!i ky fa; chinh til' ngay 01/01/1012 din 30/6/1012(Don vi rink bdng VND, ngof,li trit lrt«Tng h(fp co f{hi eM bling truang h9]J khcic)

6. Tai SaD t& djnh va binb (Phdn m~m vi tinh)

56 dAu kyNRuyen gia

Hao moo 10)' k~

Gi:i Irj con J~i

265.419.096

25.488.192

239.930.904

TAng

14.921.386.287

964.355.214

Giam S' ,. k'o CUOI Y

15.186.805.383

989.843.406

14.196.961.977

TSCD YO hinh tAng len trong ky III xay dl,l11gco ban chuy~n sang.

7. Chi phi Xliy d"ng CO' ban dO' dangChi phi lien quan d~n vi~c xay d\lTlg Trung tam Djch V\l Hang hoaHang kh6ng san bay n.n 5011NhAt (*)

Chi phi mua sAm may moe, thiet bi

C(iD2

30/612012

2.522.279.329

2.522.279.329

01/0112012

651.352.241. 705

117.986.819.336

769.339.061.041

(*) Chi phi xay dl,ffig co ban dO' dang giaffi trong ky do dil hoan thanh, nghi~m thu chuyen sang tai san c6 djnh.Chi phi xay dl,ffig dO'dang con l~i cubi ky ella nhiing cong trluh phat sinh them chll'a ho<'mthanh.

,(8.1) Baa gam:

Chi phi cDng Cl,l,dl,lng Cl,lchb philn b6

Chi phi dao ~o chb phan b6

Gia tri ti~n thue d.it (*)

Ph!n chenh l~ch glua gia trj con l~i va gia ban TSCD dbi vai hqpdAng ban tai san c6 djnh va thue l~i tai san thue tii chlnh

Ci}ng

8. Tai SaD dai bl}Dkhac

Chi phi tra tmac dai h~n

Tai san thu~ thu nMp hoan I~i

Tal san dai h~n khac

C{mg

(8.1)

(8.2)

30/6/2012

79.555.393.590

3.348.365.000

82.903.758.590

4.330.259.382

45.209.611

67.253.401.361

7.926.523.236

79.555.393.590

01/01/2012

70.340.925.355s,

432.259.683T'-0

2.687.354.000 ,j

73.460.539.038 IA-•. l'I:=

2.289.225.940

64.624.585

67.987.074.830

70.340.925.355

(*) Gia trj ti~n thue khu dat 14,3 ha t~i s6 6, dUOng ThAng Long, phuOng 14, qu~n Tan Binh, tp HA Chi Minh(Nay 1a khu dAt thuQc dia chi 30 Phan ThUc Duy~n, qu~n Tan Binh, Tp. HCM), theo bien ban thoa thu~n g6p v6ntu CDng ty Sua chua May bay A41, vai tbng chi phi thue 1a 71.900.000.000 d6ng. Cong ty dang ti~n Mnh philnbb thea thbi gian cua dl,l' an "Trung tam Dich vl,lllang H6a Hang khOng san bay Ta.n S011NhAt" 1a 49 nAm dnh tungay dugc cAp Gifty chUng nh~n dAu tu (ngay 20/412009).

(8.2) Baa g6m:

Ky quy thue may photocopy, thue xe nang

Khoan ky quy cho Hqp dAng thue tai chfnh

C{mg

30/612012

105.800.000

3.242.565.000

3.348.365.000

01/0112012

2.687.354.000

2.687.354.000

Trang 15/22

CONG TY CO I'HAN DICII VI) HANG IIOA SAl GON

THUYET MINH BAo cAo TAl CHiNHCho lln'ti kjo tai eM,," tir IIgay 01/01/2012 dill 3(}/6120/1({)(Tn vi tin" bJnf{ VND, ngO{lj lrUlrllOnK hvp co [{hi chu being truang hr;p khac)

9. Vay \'a nq ngAn hliln

Yay ngAn h~nNl,Tdai ho\lnd~n ho\lntra (!\lye 15.2***)

C{mg

30/612012

16.615.711.044

9.082.800.000

25.698.511.044

01/0112012

(•• ) Bao g6m:

ACB- SGDGERM ADEPT

C(mg

01/0112012 TAng

23.914.827.546

2.000.000.000

25.914.827.546

Giam

9.299.116.502

9.299.116.502

30/612012

14.615.711.044

2.000.000.000

16.615.711.044

Va). t •.•.Ngan hang TMCP A Chau - Sit Giao Iljch theo HQl> d6ng ho\ln rnUe thAu chi s6 131301229/01 ngay13/612012 vo; ho\lnmue thAu chi duQ'c sir d~ng vuqt s6 du C6 tren tAi khoan ti~n glri thaoh toan IA 15 IS' d6ng;M\lc dich: b6 sung vbn luu dQng; ThOi h.,m hi~u IVC:dJn ngay 13/1212012; Ui suAt lo\li ngay 30/612012 13.lS,3%!nAm; TAi san dam baa: Quy~n khai thac d1,tan nhA ga hang h6a san bay Tan San Nh:h trj gill 630 ty d6ng;May mOc thiJt bi. phuong ti~n v~n tAi trj gift 206.075.165.674 dAng. S6 du nq yay t~i ngay 30/612012 la14.615.711.044 d6n2.

Yay tlr Cling ty TNIIIIl\1TV Ti~p \'in Gemadepl thea hqp dAng yay v6n s612012!HDVV GLC-SCSC ngay27/612012 vOi s6 ti~n yay la 2 ty d6ng; Tho; h~n yay: I thAng; Ui suAt yay: O%/thAng. S6 du nq yay t~i ngay30/612012 la 2 t)' d6n2.

10. Phili Ini nglJ'iri ban \'a ngum mua Ira li~n tnnYc

Phai tra ngum ban

Ngum mua tra ti~n tmoc

C{mg

(.) Bao gAm:C6ng ty CP Xay dvng CoteeC6ng ty Loedige Asia Ltd (814,541.85 USD)

C6ng ty Smiths Detection (218,000.00 USD)

C6ng ty Lufthansa (83,580,81 USD)

C6ng ty TNHH MTV Sua chua May bay A41

Nha eung cApkhAe

CQng

11. Thu~ \'a cac khoiln ph iii nQp Nhl\ mnYcThu~ GTGT

Thu~ Thu nh~p doanh nghicp

Thu~ Thu nh~p ca nhan

CQng

12. Phili tra nglJ'iri lao dqng

Luang con phai tra nhan vien

(')

30/612012

74.106.127.921

293.389.081

74.399.517.002

37.505.111.693

16.951.267.827

4.540.504.000

1.740.821.111

11.102.613.937

2.265.809.353

74.106.127.921

30/612012

860.521.608

550.931.162

1.411.452.770

30/612012

1.717.917.716

01/0112012

57.266.093.977

28.547.776

57.294.641.753

01101/2012

402.862.711

44.592.650

109.492.005

556.947.366

01/0112012

1.511.568.431Trang 16122

>,,;I

CONG TV CO PIlAN Dlcn vv HANG UOA sAl GON• , • ,- THUYET MINH BAo CAO TAl CHINH

Cho Ihiri kj' ta; c/Jinh tir ngay 0110112011 din 30/6/1012(Dan vI' tinh bling VND, ngm;li tril (mOnK hWJ co ghi eM bling truanK h()]J khcic)

30/612012 0110112012

13. Chi phi phai tnt (') 6.613.398.291 13.595.422.991

(*) Bao g6m:

Chi phi Il\i yay con phai tra 1.055.410.279

Uj ch~m thanh tmin phai tni cho Coteccons 3.211.960.052

Chi phi phai tni khac 2.346.027.960

C{lng 6.613.398.291

30/612012 01/01/2012

14. Cae khoan phai tra, ph iii DQP ngAo h:.JDkhac (') 4.011.769.398 1.432.104,044

(*) Bao g6m:

Kinh phi cong doan, BHXH, BHYT va BHTN 1.359.228.274

PhAi tra T6ng Cong ty Cang Hang kh6ng Mi~n Nam - SAC lienquan d€n phi thue nhan cong phl,lc Vl,lan nioh soi chieu va khminthu hQ phi soi chieu 2.651.346.161

Phai tra khac 1.194.963

Ci}ng 4.011.769.398

f'.>15. Nl'1dl\i h~n 30/6/2012 01/01/2012 ~

Phai tra dai h\ln khac (15.1) 3.637.938.041 3.021.970.397

Yay va nq da.i hfiln (15.2) 529.723.004.889 529.033.733.855~

Doanh thu chua th~c hi~n (15.3) 63.627.197.006 69.342.238.735~

CQng 596.988.139.936 601.397.942.987

(15.1) NMn d~t c(,)c, ky quy cho thue van phOng va phat Moh v~n dan, ...

(15.2) Bao g6m:

Nil thue tai chinh

Yay dai h\ln

Nq dai h\ln d~n h',mtra

Cl)ng

(')(**)

(***)

59.498.596.390

479.307.208.499

(9.082.800.000)

529.723.004.889

(*) Nil dai h~n lien quan d~n h9l' d6ng thue tAichinh tir C6ng ty TNHH MTY Cho thue Tai chinh Ngan hang AChau (ACB Leasing) theo hai h9l' d6ng thue:

H9l' d6ng sf>02.12.11IHDCTTC-SCSC ngay 27/1212011, vo; s6 ti€n dUllc giai ngan la 49.726.525.357 d6ng;thm h<;lncho thue la 84 thang; lai cho thue tAichinh dllqc thay dbi djnh ky 03 thang/IAn; tra nil gbc ti~n thue taichinh djnh ky 03 thangllAn, ky g6c dAu tien tnl vao thang 0212012. Oil nil gbc thue tai chinh t<;iingay 30/612012 la49.226.525.357 dang.

Trang 17/22

CONGTV CO mAN Dlcn vv nANG 1I0A sAl GON

THUYET MINH BAo cAo TAl CHiNHClIO,/tifi kj' tili chin" lir ngay 01/0112012 tltn 30/6/2012(Dan vi tinh blinK VND, ngoqi 1m rruitng ht;rp co ghi chu bdng truang h(TJJkJuic)

HQ'Pd6ng s6 02.12.llfHDCITCl-SCSC ngay 01/02/2012, v6"is6 ti~n dUllC giai ngao la 10.272.071.033 dong;thai h;;ln cho thue 1<\84 thang; liij cho thue tlii chloh dUIlC thay d6i djnh ky 03 thangllc\n; tn! nil g6c ti~n thue taichlnh djnh ky 03 thang/IAn. thai gian an hl;ln: 0 thang. Du nq gbc thue h\j chloh t;,ti ngay 30/6/2012 1a10.272.071.033 dAng.

(**) Yay tir Ngan hang TMCP A Chau - SO'Giao Djch thea 3 hgp d6ng:

HQ'P d6ng tin dl,lng trung - d<ii h;,tn s6 60866429 ngay 15/612009 vai h;,tn mue tin d\lng duQ'c cAp 1<\480.000.000,000 dong. Thai h\ln yay 120 thang, thai gian an hl;ln24 thang, IAisu~t t{ii ngay 30/6/2012 d6i vaiVND la 18,5% va v&i USD la 7,6%/nAm, lili yay duqc tra hang thang. Ml,Icdfch yay la diu tu xay d1,l1lgnha gahang hoa • Cang hang kh6ng Qubc t~ Tan Son Nh!t. Tai san dam bao: Quy€n khai thac dl,Ian nha ga hang hoav&i tri gia u&c tinh 630 ty d6ng va toan bi) may m6c thi~t bj hinh thanh tit vbn yay v&i tbng trj gia u&c tinh 266 tydbng. Du nQ' yay t\li ngay 30/6/2012 la 356.445.285.630 dang va 3,599,936.68 usn tuong duong74.979.481.172 d6ng.

HQ'Pd6ng tin dl,lng trung - dai h\ln sb 97705549 ngay 06/10/2010 v&ih\ln muc duqc dp la 50.000.000.000 d6ng.Thb"i h\ln yay d~n h~n ngay 25/612019; liii su!t t{li ngay 30/612012 d6i v&i VND la 18,5% va voi USD la7,6o/oInAm,lili vay duqc tra hang thang. Ml,Ic dich vay la: diu tu xay d1,l1lgnha ga hang hoa san bay Tan SonNh!t. Tai san dam bao: Quy~n khai thac d1,l'an nha ga hang hoa san bay Tan Son Nh!t veri gia trj uoc tinh la 630ty dbng; May moc thi~t bi hlnh thanh tit vbn yay (01 xe nang Diu Diesel Komatsu, III xe nang hangDollyffrolly, 06 chi~c xe nang) voi tbng trj gia uoc tinh la 10.707.000.000 d6ng. Du nq yay t\li ngay 30/6/2012Ia5.246.065.296 dAng va 1,326,885.75 usn tuong duong 27.636.376.401 d6ng.

HQ'Pd6ng h\ln muc dp tin dl,lng sb SGD.DN.0220091I ngay 27/9/2011 voi h\ln muc duqc dp khong vuqt qua ::\.52.653.000.000 d6ng. Thai hl;lnyay 60 thang; lili SU!I t{li ngay 30/612012 la 18,5%/nAm. Ml,Icdich yay la: theo ~~timg k~ uoc nh~n nq (thanh toan lucmg va cac chi phi thuang xuyen). Tai san dam bao: Quy€n khai thac dl,Ian ) 'Inha ga hang h6a san bay Tan Son Nh!t veri tri gia uoc tinh la 630 Iy d6ng; M th6ng may soi chi~u voi trj gia uoc ;A'tinh la 43.960.000.000 d6ng; may moc thi~t bi va phuong ti~n v~n tAi veri trj gia uoc tinh la 232.792.000.000 trdAng. Du nq vay tl;lingay 30/61201213. 15.000.000.000 dAng.

(***) Bao g6m:

Yay dai h\ln ngan hang den h\ln Ira

NQ'thue tai chinh d~n hl;lntra

CQng

(15.3) Bao gbm:

Doanh thu chua th1,l'chi~n lien quan den vi~c cho Tbng Cong tyHang khong mi~n Nam thue san d~u may bay

Doanh thu chua Ih\Ic hi~n khac

C(ing

30/6/2012

(6.582.800.000)

(2.500.000.000)

(9.082.800.000)

61.912.000.002

1.715.197.004

63.627.197.006

Trang 18/22

CONG TY CO PIIAN DICH vV liANG HOA SAl GON

THUYET MINH BAo cAo TAl CHiNHClIO Ihifi kj' till chin" tir ngay 01/(1/12012 di" 30/612012(Dan vi tin" bJng VND, ngo(li fro trurmg h(Jp co gill chli bdng lruang h(1p khac)

16. Tinh bioh lang giam ngu6n viin chiJ. SO'hO'u

01/01/2012 Hog

VBn dAu hI eua chiL SO' hctu 380.000.000.000

Chenn I~ch ty gla h6i dmii (5.323.160.821 ) 1.599.738.700

Quy dAulu pM.t tri~n 545.595.492 98.533.424

Quy d1,t phong tai chinh 361.895.237 98.533.424

LQ'inhu~n chua phaR phdi 2.902.456.929 (51.749.493.715)

CQng 378.486.786.837 (49.952.688.167)

Giam

40.418.114

394.133.696

434.551.810

30/612012

380.000.000.000

(3.763.840.234)

644.128.916

460.428.661

(49.241.170.483)

328.099.546.859

Theo gidy chUng nh~n dAng ky kinh doanh s6 4103009937 ngay 08/4/2008, dilng ky thay d6i IAn thu 6 ngay14/912011, v6n dieu 1~ella Cong ty la 380.000.000.000 dAng, chia thanh 38.000.000 cd phSn (menh gia 10.000d6nglc6 ph!n) baa gAm: 30.810.000 cd ph!n ph6 thong va 7.190.000 c6 phSn lI'U di1icd tue.

Van gop Ihvc t~tl;'ingayTheo Dang kf kinh doanh 30/612012

Danh sach c6 dong sang I~p S6 li~n Ty', Tyl, sa Ii~n

Cl,lmcang Wmg khong mien Nam 75.000.000.000 20% 20%

Cong ty CP D<,tiIf Lien hi~p V~n chuy~n 69.000.000.000 18% 23%

Cong ty Sua chua May bay A41 (*) 72.000.000.000 19% 19%

Cong ty D!u tu Nam Phu Qubc t~ 33.000.000.000 9% 9%

Cong ty CP D!u tu A Chau 27.000.000.000 7% 17%

Cong ty CP S6ng Vi~t 24.000.000.000 6% 0%

Cae e6 dong khac 80.000.000.000 21% 13%

Ce}ng 380.000.000.000 100% 100%

(*) Tbng trj gia g6p vbn ella Cong ty Sua chua May bay A41 la 72.025.000.000 dAng, bao gAm: 125.000.000dAng (tuang duang 12.500 cd ph!n ph6 thong) g6p bAng tien m~t va 71.900.000.000 dAng (tuang duang7.190.000 eb ph!n lI'U diii c6 tuc) g6p bAng gia trj tien thuc 14,3 ha d!t t<,tisb 06, dUOngTMng Long, phuOng 14,qu~n Tan Binh, Tp. HCM (Nay 1a khu dSt t<,tidja chi 30 Phan Thuc Duyen, qu~n Tan Binh, Tp. HeM) theoQuy~t djnh sb 544/QD- TL ella Be}Tu Lenh PK-KQ ngay 03/412008.

Lqi nhu~n chtra phin ph6i giam do:

Trieh Quy dl) phong tai chinh

Trich Quy dSu tu ph<ittrien

Trieh Quy khen thu<mg, phuc lQ"i

O)ng

98.533.424

98.533.424

197.066.848

394.133.696

Trang 19/22

CONG TY CO pHAN DICH vV liANG 1I0A SAl GON

THUYET MINH BAo cAo TAl CHiNHClIO thili k5'tai chinh /ir ngay 0110112012 din 301612012

(Ekm vi tinh bJng VND. ngm;li 1m tru011g h(1jJco ghi chu bJng TruOng h(1p khcic)

VI. Thong lin b& sung Baa Clio k~1 qua hOl.'t d{lng kinh doanh

17. Doanh tho

Doanh thu khai thac Dha ga

Doanh thu cho thue san d~u may bay

Doanh thu cho thue van phong va cae djch Vl,J lien quan

Doanh thu khacCi}ng

Cae khoan gi<\m trir doanh thu• Clam gia hang ban

Doanh thu thu~n

18. Cia ",an hang ban

Gij vim khai thac oM gaGia. vAn cho thue san d{iu may bayGia. vim lu hO<;ltdQng cho thue van phong va dich v\llien quan

Gia v6n khAcC(lng

19. Doanh thu hOl.'t di}ng tai chiobLai tien giri ngao hangUii cheoh lech Iy giaCQng

20. Chi phi ho:;.tt dQng tai cbinbChi phi liii yayChi phi liii thue tai chioh

Chi phi lai ch~m thanh toan ph3.i tni cho Coteccons

L6 chenh lech ty gia h6i doai dil thl,Ic hien

L6 chenh lech ty gia h6i dmii chua thl,Ic hien

Chi phi tai chinh khac

CQn~

21. Chi phi quan 15'doanh nghifp

Chi phi nhan vien quan IyChi phi v~t lieu quan Iy, d1,lng C1,lvan phong

Chi phi khAu hao TSCD

Thu~, phi va I~phi

Chi phi djch V1,lmua ngoai

Chi phi khac bAng ti~n

CQng

Thai ky nay

42.177.561.464

5.819.432.274

8.049.114.334

37.300.774

56.083.408.846

56.083.408.846

Thai ky nay31.834.527.304

3.209.836.685

1.600.269.828

57.096.266

36.701. 730.083

Thai ky nay74.544.346

4.961.122

79.505.468

Thai ky nay41.988.635.514

5.151.037.514

3.211.960.052

10.951.275

1.599.738.700

51.962.323.055

Thai ky nay6.775.472.928

2.833.916.648

5.235.056.340

13.847.814941.978.420

3.759.535.229

19.559.807.379

Thai ky trooc11.507.449.406

5.801.719.412

2.964.048.035

26.472.558

20.299.689.411

5.827.925

5.827.925

20.293.861.486

Thai ky true-c3.804.065.474

1.179.818.351

1.028.793.341

45.135.592

6.057.812.758

Thai ky trwc696.827.099

696.827.099

Thai ky trooc

4.718.608

6.762.548

11.481.156

Thai ky truUC5.534.913.130

1.468.751.850

1.320.532.066

38.715.852

5.879.522.122

231.472.541

14.473.907.561

Trang 20/22

9.533.344

Thai ky truUC

9.533.344

CONG TY CO PIIAN DICII vV liANG 1I0A sAl GON

THUYET MINH BAa cAa TAl CHiNHChu thin kS' (ili eh/nll fir ngiiy 0/101120/2 din 30/612012(Dan vi fink bdng VND, ngOt;li lrU trmmg hop co ghi chu bling lrmmg h(lp khilc)

22. Thu nh~p khac

Thu tuthanh Jy, nhw;;mg ban TSCD

Thu nh~pkhac

C{mg

Thai ky nay

11.104.197.768

796.997.066 --------11.901.194.834

44.748.711

____________ .(44.748.711)

23. Chi phi khac

Gia trj con l;.tiella TSCD thanh IyThu lao HDQT va BKS

Chi phi khac

CQng

24. Chi phi thu~ thu nh~p doanh nghiep hien baoh

T8n~ lqi nhu~n ki tmio InrO'c thu~

Cong cae khoim ili€u chinh lang

Thu nh~p chi" Ihu~ mYCtiob ky RllY- Thu nhap ehiu thui tit hO(lt a6ng nha ga

.11m nh(ip chiu (hui fir hOl:lt dong kinh doanh khac

Thu~ suft. thu~TNDN lir hO\lldl,'lngoha ga

Thu~ suftt thu~ TNON tu ho~t dong kinh doanh khac

Chi phi thu~ TNDN hi~n hanh

Thu~ TNDN duQ'cmi~n, giam

Thu~ TNDN phlii "(lp U'O'ctinb

25. Chi phi san xu5.t kinh doanh theo y:u t3Chi phi nguyen li~u, v~t li~uChi phi nhan congChi phi kh~u hao tai san c6 dinhChi phi djch Vl,I mua ngoaiChi phi khac bing ti~n_

CQnJ::

Tho; ky nay10.906.034.937

81.000.000

170.447.726

11.157.482.663

Thai ky nay(51.317.234.032)

1.851.186.426

(49.466.047.606)

10%

25%

Thai ky nay3.147.656.47914.417.936.23930.309.692.4794.343.694.6703.830.479.30956.049.459.176

Thai ky tru6c9.533.344

81.000.000

120.458.499

210.991.843

Thai ky truUc246.028.610

201.458.499

447.487.109

447.487.109

10%

25%

Thb"iky truUc1.468.751.8509.338.978.6043.529.143.7585.879.522.122315.323.985

20.531.720.319

Trang 21/22

CONG TV CO PIIAN DICH VV liANG UOA SAl GON

THUYET MINH BAa cAo TAl CHiNHClIOtlufi ky fiji chi"l, fir "gay 0//01/1011 dl" 30/6/2012(Dun vi tinh bdng VND, ngOf,li 1m tru&ng h(1[Jco ghi chit bJng truVng h{fp k}uic)

VII. Thong tin khac

1. Nghitp V\I cae ben lien quan

(972.000.000)

1.000.000.000

2.716.941.159C6 dong

C6 dong

Cl,lffi dmg Hang khang mi~nNam

Trang tho; kYtai chinh nay, Cong ty pM! sinh cae nghi~p V1,1 v6'i cae ben lien quan chit y&usau:

Bcn _li_~I!_quaD Mfli lien k~t Nt}i dung. S_o_'_'i_f_n_

Cung cap dich V\l

Phi nhan cong an nioh soichi~u

Chure" ti€=nh6 trQ' di dai.C6ng-.!y Sua chua May bay A41

Cho den ngay I~p bang din d6i ke tOlin, cae khmln chua dUQ"cthanh toan v&icae ben lien quan chu yeu nhu sau:

Bcn lien quan

Cvm ca~g Ha.!:lgkh6ng mi~n Nam

~6'-:1gJ"Y Sua chern May_ bay A41

C6 dong

CO dong

Ni}i dung

Ph<ii traPhai tni.

Phai thu/(Phai Ira)

(2.651.346.161 )

(ll.i02.613.937)

2. Cam k~t phan ph6i 19inhu~n

Thea Cong van 56 657/Cty.TC ngay 10/0212012 clla C6ng ty Sua chua May bay A41 • BOQu6c Phong thi C6ng ~ty phai phan ph6i mot khoan Iqi nhu~n c6 dinh hang nam cho Cong ty Sua chua May bay A41 duqc tinh tir nam )""2013. *

i,3. SI! kifn phat sinh sau ngay k~t thuc thOi ky tlii chinh

• Cong ty dang trong qua trlnh th6a thu~n vai C6ng ty Sua chua May bay A41 v~ thai gian thue d~t to\l.ikhu dilt14,3 ha t<.Ii56 6, dUOng Thang Long, phuOng 14, qu~n Tan Sinh, tp H6 Chi Minh (Nay 1<\khu dilt thuoc dja chi30 Phan Thuc Duy~n, qu*n Tan Binh, Tp. HCM) tUO'llg(rng vai gia trj 71.900.000.000 d6ng 1a 15 nam 5 thang(thea bien ban gop v6n ban d!u) hay 49 nAm(theo thOi gian ella dl! an ga liang h6a san bay Tan SO'llNh~t). Hi~nto\l.i,Cong ty viin dang phan be. gia trj tien thue khu d,lt nay tUO'llg(mg vai 49 nAm.

_Thea Nghi quy~t HOi d6ng Quan trj 56 SCSC12IHDQTINQ/08 ngay 261712012, Cong ty dang ti~n hanh eae thutl,le nh~m pMt hanh be. sung 8.200.000 e6 phi~u ph6 thong eho e6 dong hi~n hau vai gia ban dl,l'ki~n la 10.000d'gI'h"on eo p leu.

Ngm\i nhUng Sl,lki~n nhu dii neu tren, C6ng ty khang eo bilt ky Sl,l'ki~n tn;mg y~u nao phat sinh sau ngay ~p Bangcan d6i k~ toan doi h6i phai thl,l'chi~n nhUng dibu ehinh hay eang b6 tren Sao eao tai ehlnh.

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