BAO CAO TAI CHINH CHO NAM TAI CHiNH KET THUC NGAY 31 THANG 12 NAM 2017 CONG TY CO PHAN ICD TAN LANG - LONG BINH

Transcription

1 BAO CAO TAI CHINH CHO NAM TAI CHiNH KET THC NGAY 31 THANG 12 NAM 2017 CONG TY CO PHAN ICD TAN LANG - LONG BINH

2 CONG TY CO PHAN ICD TAN CANG LONG BINH MC LVC Trng 1. Muc luc BA co cu Bn Gim doc Bio co kiem town d(ic lp Bng cn doi ke ton tuft ngy 31 thing 12 nm So co ket qu hoot Ong kinh donh cho nm ti chinh ket fink ugh), 31 thing 12 nm Bo co ltru chuyen tien to cho nm ti chinh ket tittle ngy 31 thing 12 nm Bn thuyet minh Bo co ti chinh cho dm ti chinh ket thtic ngy 31 thing 12 nm ************************** 1

3 CONG TY Co PHAN ICD TAN CANG - LONG BiNH BAO CAO CA BAN GIAM DOC Bn Gim dc C6ng ty CO phn ICD Tn Cng Long Binh (su dy goi tt l "Cong ty") trinh by bo co cu minh ding yeti Bo co ti chinh cho Elm ti chinh ket thtic ngy 31 thing 12 nm Khsi quit ve Cling ty Cong ty l cong ty co phan hot d6ng theo GA), chng nhn dng kj, donh nghi8p s , dng kj, In du ngy 23 thng 7 nm 2008 do Soy Ke hoch v Du to tinh Ding Ni cp. Trong qu trinh hot clng, Cong ty d dtrqc Soy Ke hoch v DAu to tinh D'ing Ni 04 lan cp b6 sung Giy chirng nhn clng 14, donh nghiep do thy doi m so donh nghi8p, b6 sung ngnh nghe kinh donh v tng von dieu le, trong do thy doi In thir 4 l ngy 02 thng 12 nm Try s hoyt dpng - Di chi : G243, KP7, phung Long Binh, thnh ph6 Bien H, tinh Ding Ni - Dien thoi : Fx : Website : icdlongbinh.com - M s6 thue : Hoyt dysng kinh donh cu Cong ty theo Giy thong nhein riling ky donh nghiep l: Xep don hng h6, continer; Di 15, gio nhn hng ho; - Vn ti hng ho &rng b6, &rng thiry; Dich vi phn loi, luu trit v dong g6i hng h6; clng g6i hng continer; - Sir chin, bo throng phtrcrng tien vn ti, thiet bi xep dor; Kinh donh bt d6ng sn; Cho thue phuong tin vn ti, ve continer, thiet bi xep der"; Di I)' vn ti, di 1j, kji girl kiem ki'en, kiem nghi8m, gim dinh, bo hiem hng ho; Dich vv to An ve gio nhn vn ti, xut nhp khu, thong tin thj twng; Mu bn hng dui cong my ngh8, n6ng sn (D6i vo i hit dieu v bong vii phi thtrc hi8n theo Quyet dinh so 80/2002/QD-TTg ngy 24/06/2002 cil Thu Wng Chinh phi, thuc phm the bien, sn phm my mc, giy dep, phtrcmg ti8n vn ti, my mc, thiet bi, nguyen phi lieu sn xuat, hng tieu dng; Dich vi cung Crng tu bien, tiep nhn bo qun hng ho, my mc; Dich vv sir chu my mc tu bien; Kinh donh kho bi; Kinh donh dich vu logistics; cf cn Kinh donh vn ti d phucmg thirc; T6 chirc h6i chi trien lm, WO nghi, h6i tho; Dich vi chuyen pht nhnh (trir dich vv chuyen pht thu); Hog clng djch vi ho trct trvc tiep cho vn ti demg st v &rng b6; Hog d6ng djch vi h6 trq trvc tiep cho vn ti dung Cho thue xe c6 d6ng co; Lm sch, phn loi Wong sn./. 2

4 is I CONG TY CO PHAN ICD TAN CANG - LONG BiNH BAO cao CA BAN GIAM DOC (tiep they) HOi ding quil tri v Bn dieu hnh, qun 1j' Cc thnh vien H6i ding qun tri v Bn dieu hnh cci C6ng ty trong nm v cho den thri diem rp bo co ny bo g6m: HOi clng vin tri HQ v ten Chirc vu Ngy 1:16 nhiem/ti b6 nhiem/ mien nhiem Ti b6 nhiem ngy 04 thing 4 nm 2013 Ong NO Trong Phn Ong Trit Trieu Phu Ong Vu Thnh Trung Ong Phm Duy Tn BA Nguyen Bich flo Ong Phm Vn Long Bn kiint sodt HQ v ten Ong Nguyen Viet Trtremg B Mi Thi Wing Kieu Ong Le Xun Sn Chit tich Thnh vier] Thnh vien Thnh vien Thnh vien ThAnh vien Chirc vu 136 nhiem ngy 21 thng 4 nm 2017 B6 nhiem ngy 15 thing 4 rm 2016 Ti b6 nhiem ngy 04 thng 4 nm 2013 Ti b6 nhiem ngy 04 thng 4 nm 2013 Mien nhiem ngy 21 thng 4 nm 2017 Ngy hi!) nhiem Truing bn B6 nhiem ngy 15 thing 4 nm 2016 Thnh vien B6 nhiem ngy 04 thing 4 nm 2013 Thnh vien B6 nhiem ngy 15 thng 4 nm 2016 Bn clie'u htinh, qun 1.0 HQ v ten Chirc vu Ngy b6 nhiem/mien nhiem Ong Trn Trieu Phu Gim doe BO nhiem ngy 01 thng 12 nm 2016 Ong Trn Hong Ln Pho Gint d6c BO nhiem ngy 23 thng 01 nm 2013 Ong Phn Anh TuAn Pho Gim d6c B6 nhiem ngy 07 thing 3 nm 2017 Ong Nguyen Dinh Tir Pho Gim doe 136 nhiem ngy 24 thng 8 nm 2017 Ong Nguyen Dim Vizong Pho Gm d6c Mien nhiem ngy 24 thing 8 nm 2017 Bi din theo php 1u4t Ngui di dien theo php lut cu Cong ty trong nm v cho den thii diem lp bo co ny l Ong Tril Trieu Phu - Gim d6c (b6 nhiem ngy 01 thng 12 nm 2016). Kiem ton vien C6ng ty TNHH Kim ton v Ttr Vn A&C d &roc chi dinh kiem ton Bo co ti chinh cho nm ti chinh ket tit& ngy 31 thng 12 nm 2017 dm Cong ty. Trich nhiem cti Bn Grm doc Bn Gm d6c chiu trch nhiem lp Bo co ti chinh phin nh trung thkrc v hqp tinh hinh ti chinh, ket qu hot dong kinh,donh v Itru chuyen tien to Cong ty trong nm. Trong viec lp Bo co ti chinh ny, Bn Gim doe phi: Choi) hr cc chinh sch ke ton thich hop v p dung cc chinh sch ny mot ech nhat qun; Thtrc hien cc xet don v cc trot tinh mot ech hop IS v thn trong; Neu ro cc chun muc ke ton dp dung cho Cling ty có dtroc tun thu hy kh6ng v tt c cc si lech trong yeu d dirgc trinh by v gii thich trong Bo co ti chinh; Lp Bo co ti chinh tren co s hot dong lien tyc trir truing hop khong the cho rng Cong ty se tiep tyc hot dong lien tuc; Thiet lp v tittle hien he th6ng kiem sot nei b6 mot ech hu hieu nhm hn the rtii ro co si sot tong yeu do gin In hoc nhrn In trong viec lp v trinh by Bo co ti chinh. 3 J A

5 4 CONG TY Co PHAN ICD TAN CANG LONG BINH BAO CAO CA BAN G1AM E 5c (ti6p theo) Bn Gim dec dm bo cc s6 ke ton thich hcrp duce luu git& dy der de phn nh tinh hinh ti chinh cu Cong ty veri mix de chinh xc hop 15, ti bt kj, tho.i diem no v cc so sch ke Wn tun thu the de ke ton p dung. Bn Gim doe cling chiu trch nhiem qun ly cc ti sn cu Cong ty v do do TA thirc hien cc bien php thich hop ngn chn v pht hien cc hnh vi gin lan v cc vi phm khc. Bn Gim dec cm ket d tn thu cc yeu cau neu tren trong viec lp Bo co ti chinh. Phe duy't Bo co ti chinh Bn Gim dec phe duyet Bo co ti chinh dinh kern. Bo co ti chinh d phn nh trung thkrc v hqp 151 tinh hinh ti chinh cti Cong ty ti ngy 31 thng 12 nm 2017, cling nhu ket qu hog den4 kinh donh v tinh hinh Itru chuyen tien to cho nm ti chinh ket thc ding ngy, phu hop IAN cc Chun mire Ke ton Viet Nm, Cite de KE ton donh nghiep Viet Nm v cc quy djnh php 15, có lien qun den viec IAp v trinh by Bo co ti chinh. Thy mt Bn Gim dec,-" Ngy 02 thing 3 nm 2018 rjhi ig EN Sz rlc

6 413--ḆAKER TILLY A&C CONG TY TNHH KIEM TOAN VA TV VAN A&C A&C ADITING AND CONSLTING CO.. LTD. Hedqurters 02 Truong Son St., Tn Binh Dist, Ho Chi Minh City Tel: (84.8) Fx: (84.8) Brnch in H Noi : 40 Ging Vo St., Dong D Dist., H Noi City Brnch in Nh Trng 18 Trn Khnh Du St., Nh Trng City Brnch in Cn Tho : Vo Nguyen Gip St., Cn Tho City S6: 2.0I49/18/TC-AC BAO CAO KIEM TOAN DOC LAP Kinh gin: CAC CO DONG, HQI DONG QAN TRI VA BAN GIAM DOC CONG TY CO PHAN ICD TAN CANG LONG BiNH Chung toi d kiem Wn Bo co ti chinh kern theo cu Cong ty CO phn ICD Tn Cng Long Binh (su dy goi tt l "Cong ty"), duoc lp ngy 02 thing 3 nm 2018, trng 07 den trng 41, bo gom Bng cn d6i ke ton ti ngy 31 thing 12 nm 2017, Bo co ket qu hog d6ng kinh donh, Bo co hru chuyen tien to cho nm ti chinh ket thuc cling ngy v Bn thuyet minh Bo co ti chinh. Tritch nhqm cfi Bn Gint doc Bn Gim d6c Cong ty chiu trch nhiem ve viec lp v trinh by trung thtrc v hop ly Bo co ti chinh cu Cong ty theo cc Chun muc Ke ton Vi Nm, Che d6 Ke ton donh nghiep Viet Nm v cc quy dinh php 1Y, co lien qun den viec lp v trinh by Bo co ti chinh v chiu trch nhiem ye kiem soot n6i b6 m Bn Gim doe xc dinh l cn thiet sde dm bo cho viec lp v trinh by Bo co ti chinh khong si sot tong yeu do gin In hoc nhm ln. Trch nhion cu Klein town vien A chung toi l du rykren ye Bo co ti chinh du ten ket qu dm cuoc kiem ton. Trch nhiem Chung toi d tien hinh kiem ton theo cc Chn muc Kiem ton Vi Nm. Cc chun muc ny you cu chng toi tun this chun muc v cc quy dinh ye do nghe nghiep, lp ke hoch v thuc hien cu6c kiem town dt diroc su dm bo hop 1Y, ye viec lieu Bo co ti chinh cu Cong ty có con si sot tong yeu hy khong. Cong viec kiem ton bo g6m thuc hien cc thli tuc nhrn thu thp cc bng cluing kiem town ve cc so lieu v thuyet minh tren Bo co ti chinh. Cc thd tuc kiem ton dirge Iv chon du ten xet down cu kiem ton vien, bo gom dinh gi rill ro co si sot tong yeu trong Bo co ti chinh do gin ln hoc nhm ln. Khi thuc hien dinh gi cc rtii ro ny, kiem ton vien d xem xet kiem soot n6i b6 cim Cong ty.lien qun den viec lp v trinh by Bo co ti chinh trung thuc, hop ly nhrn thiet ke cc this Arc kiem ton phi" hop vii tinh hinh thuc te, tuy nhien khong nhm muc dich du ry kien ye hieu qu dm kiem soot n6i 1)0 cu Cong ty. Cong viec ki8m town cling bo g6m dinh gi tinh thich hop cli cc chinh sch ke ton dupe p dung v tinh hop ly cu cc trot tinh ke ton dm Bn Gim d6c ding nhu dinh gi viec trinh by tong the Bo co ti chinh. Chung toi tin tikmg rng cc bng chling kiem ton m chng toi da thu thp dugc l dy du v thich hop lm c s cho y kien kiem town cu chimg toi. Y hien cu Kiem Wn vien Theo Y kien cu chung toi, Bo co ti chinh d phn nh trung thuc v hop ly, ten cc khi cnh tong yeu tinh hinh ti chinh cu C6ng ty CO phn ICD Tn Cng Long Binh ti ngy 31 thing 12 nm 2017, cling nhu ket qu hoot dqn kinh donh v tinh hinh hru chuyen tier' to cho Tin) ti chinh ket thuc cling ngy, phis hop vol cc Chun muc Ke ton Vi Nm, Che d6 Ke ton donh nghiep Vi Nm v cc quy dinh php ly có lien qun den viec lp v trinh by Bo co ti chinh. -1W BAKER TILLY INTERNATIONAL 5

7 BAO CAO KIEM TOAN (trep theo) Vn de cn nhn myth M'c du khong dir ry kin ngoi trir, chcing toi miter' kru y ngueri doe den thuyet minh se. V11.3 trong bn thuyet minh bo co ti chinh ve vn de ti ngy 01 thing 01 nm 2017 v ti ngy 31 thing 12 nm 2017 ng ngin hn ti sn ngan hn In Itrqt l VND v VND. Syr kien ny cimg nhirng vn de khc,dtrot neu trong thuyet minh so VII:3 (trng 41) cho thy skr ton ti yeu to khong chic chr' trong yeu co the dn den nghi ngo clng ke ye kh Wng bot dong lien tic cu cong ty. Cling ty TNHH. n v Tu vn A&C il -g ". Chi nhnh I,!.) Ckii Np4ANM /. CONG Ty,Icf /P TRACH NHIEhl W HAN.1.2 xiti4 TORN VA Ili VAN.,,*.,\ 0 A & C %,9 TAI HA 01? 1 ',1'.? Nguyen Thi Tir o Gint (lc Vu Min Khoi - Kiem thn vien Se; Giciy CNDKHN kie'm town: Sá Gidy CNDKHN kiejin Loon: H Nei, ngy 05 thing 3 nm 2018 N

8 CONG TY CO PHAN ICD TAN CANG - LONG BiNH Dj chi: G243, KP7, phustrng Long Binh, thnh phi Bien Ho, tinh Ding Ni BAO CAO TAI CHINH Cho nm ti chinh ket thuc ngy 31 thng 12 nm 2017 BANG CAN DOI KE TOAN Ti ngy 31 thing 12 nm 2017 Don vi tinh: VND TAI SAN M so Thuytt minh SO cuoi nm SO du nm A - TAI SAN NGAN HAN I. Tien v cic khoin ttrcmg throng tn 110 V Tien Cc khon ttrcrng &rng tien 112 II. Diu to ti chinh ngin hitt Chimg khon kinh donh Di; phong gim gi chng khon kinh donh DLI to nm gi den ngy do hp 123 III. Cic khoin phi thu ngin hitt Phi thu ngin hn dm khch hng 131 V Tr truc cho ngutri bn ngin hn 132 V Phi thu nii by ngin hn Phi thu theo tien di) ke hoch hcrp ding xy dirng Phi thu ve cho vy ngin hn Phi thu ngin hn khc 136 V Dtr phong phi thu ngin hn kilo doi 137 V.6 ( ) ( ) 8. Ti sn thieu chi xir 1y 139 IV. Hng din kho Hng ton kho 141 V Dv phong gim gi hng tin kho 149 V. Tt sn ngin hitt khc Chi phi tr twee ngin hn 151 V Thu gi trj gi tng &roc klflu tr.& ' 1 is 3. Thue v cc khon khc phi thu Nh nuoc 153 V ' crj 1 4. Gio dich mu bn li tri phieu Chinh phu 154 ix \ 5 Ti sri ngin hn khc 155.., '?,,, N Belo cdo ny pheii din= doc cimg vi Bn thuyit minh Belo co ti chinh 7

9 CONG TY CO PHAN ICD TAN CANG - LONG BiNH Di chi: G243, KP7, phu6ng Long Binh, thnh ph6 Bien H6, tinh DOng Ni BAO CAO TAI CHiNH Cho nm ti chinh lc& th6c ngy 31 thng 12 nm 2017 Bing cn doi ke ton (tip theo) TAI SAN M so Thuyet minh SO cd nm so du nm B - TAI SAN DAI HAN I. Cc khoin phi thu di hn Phi thu di hn cti khch hng Tr truc cho ngtroi bn di hn VOn kinh donh o don vi trirc thuoc Phi thu noi bo di hn Phi thu ve cho vy di hn Phi thu di hn khc Du phong phi thu di hn kho doi 219 II. Ti sn co dinh Ti sn co dinh huu hinh 221 V Nguyen gi Gi trj ho mon 114, ( ) ( ) 2. Ti sn c6 dinh thue ti chinh 224 Nguyen gi 225 Gici tri ho mon lily ke Ti sn co dinh vo hinh 227 V Nguyen gi Gici tri ho mon luy Icer 229 ( ) ( ) III. Bit dong sn diu ttr 230 Nguyen gi 231 Gi tri ho mon ly Ice 232 IV. Ti sin difr dung di hn Chi phi sn xut, kinh donh d dng di hn Chi phi xy di,mg co bn des dng 242 V V. Diu ttr tt chinh di hn 250 V Du to vo cong ty con Du to vo cong ty lien donh, lien ket Du to g6p von vo don vi khc Du ph6ng Tu to ti chinh di hn Du to nm gi den ngy do hn 255 VI. Ti sn di 114n khc Chi phi tr truoc di hn 261 V.8b Ti sn thue thu nhp hon li Thiet bi, vt tu, phu tong thy the di hn Ti sn di hn khc 268 TONG CONG TAI SAN Rio ct) ny phi dtrqc dpc cimgvi Bn tino4t minh Bdo cp ti chinh 8

10 CONG TY CO PHAN ICD TAN CANG - LONG BINH Di chi: G243, KP7, plrtng Long Binh, thnh phi). Bien Fle, tinh Dtng Ni BAO CAO TAI CHINH Cho nm ti chinh ket thtic ngy 31 thng 12 nm 2017 Bng cn dtii ke ton (tiep theo) NGON VON M Thuyet so minh s6 cd nm So du nm C- Nci PHAI TRA I. Nq ngin Iln I. Phi tr ngtrti bn ngin hp 311 V Ngtrti mu tr tien trutc ngdn hn 312 V Thut v cc khon phi n't)p Nh nutc 313 V Phi tr nguti lo dong Chi phi phi tr ngin hn 315 V Phi tr r)i b0 ngan hn Phi tr theo tien CIO Ice hoch hqp dtng Ky dkmg Donh thu chtr thirc hien ngin hn 318 V Phi tr ngin hp khc 319 V Vy v rig thue ti chinh ngin hn 320 V Dkr phong phi tr ngin bn Quy khen thutng, phik ti 322 V QuY binh on gi Gio dich mu bn li tri phieu Chinh phu 324 II. NT dl Iln Phi tr ngtroi bn di hn Ngtroi mu tr tien trutc di hn Chi phi phi tr di hn Phi tr nti b0 vt von kinh donh Phi tr noi b0 di hn Donh thu chir thkrc hien di hn 336 V.16b Phi tr dl hn khc 337 V.17b ,- 8. Vy A. ng thue ti chinh di hn 338 V.18b gi 9. Tri phieu chuyen d6'i it ) 10. CO phieu tru ddi h 11. Thu thu nhp hon li phi tr 341 A 12. Dtr phong phi tr di hp 342 TA 13. Quy pht trien kho hgc v cong nghe ,-_-_ Belo ccio ny phi dwpc dpc cung voi Bn thuyii minh Bo co girl chinh 9

11 CONG TY CO PHAN ICD TAN CANG - LONG BiNH Di chi: G243, KP7, phtrmg Long Binh, thnh ph6 Bien Hb, tinh Wong Ni BAO CAO TAI CHINH Cho nm ti chinh IC& thtic ngy 31 thing 12 nm 2017 Bing cn cloi ke ton (del) theo) D - NGON VON NGON VON CH SO Iltr M so 400 Thuyet minh So cuoi nm SO du nm I. Viin chii so' h0u 410 V V6n gop cu chil so him Co phiju ph thong có quye'n bieu guyb Co phi& fru di 411b - 2. Thing du von co phn Quyen chi:pi chuyen d6i tri phieu V6n khc dm chd s him Co phieu quy Chenh tech dnh gi WI ti sn Chenh Tech tjt gi h6idoi Quy du to pht trien Quy ho tro sp xep donh nghiep Quy khc thuoc von chu ser hu Loi nhun su thud chin phn phoi LNST clni phn phi lily d'a cuoi kj) truov LNST chw phn phoilo) ny 421b Ngutin v6n du to xy dcrng co bn 422 II. Nguon kinh phi v guy khic Ngu6n kinh phi Ngu6n kinh phi d hinh thnh ti sn c6 dinh 432 TONG CONG NGON VON Ngutri lp bleu Ke ton trigeng L. ngy 02 thng 3 nm if ;C A Qu5'nh Qung Nguyen Din IChiem Tril Trieu Phu Bcio coo ny phl dexpc dpc cirng yeri Bn thuyet minh Boo coo tr chinh 10

12 I fir CONG TY CO PHAN ICD TAN CANG - LONG BiNH Di chi: G243, KP7, phtrong Long Binh, thnh ph6 Bien Flo, tinh D6ng Ni BAO CAO TAI CHINH Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2017 BAO CAO KET QA HOAT BONG KINH DOANH CHI TIE Cho nm ti chinh ket thtic ngy 31 thng 12 nm 2017 M so Thuyet minh Nm ny Dn vi tinh: VND Nm trtrov 1. Donh thu bn hng v cung cp djch vy 01 VI Cc khoin gim trir donh thu Donh thu thn ve bn hng Nth cung cp djch vy Gi yen hng bn 11 VI Lqi nhun Op ve bn hng v cung cp dich vy Donh thu hoyt Ong ti chinh 21 VI Chi phi ti chinh 22 VI Trong do: chi phi li vy Chi phi bn hng 25 VI Chi phi quil IS donh nghiep 26 VI Lqi nhun thn tir hoyt Ong kinh donh Thu nhp khc 31 VI Chi phi khc 32 VI Lqi nhun khfic 40 ( ) ( ) 14. TOng lyi nhun ke toin trtro'c thue Chi phi thue thu nhp donh nghiep hien hnh 51 V Chi phi thue thu nhp donh nghiep hon Iyi Lqi nhun su thue thu nhp donh nghiep Li cbin tren co phieu 70 VI Li suy gim teen c6 phieu 71 VI.9 Lip, ngy 02 thng 3 nm 2018 Ngtroi 14p bieu LE Quynh Qung Ke thn truftg Nguyen Duc Khiem....o., (.,, C 4 '. 'Ci'.. btkg t C. okf4 ( 1 Cb 2 `", \v0t4.....Arti v, m doc Tril Triu Phu Bo c6o ny phi durc doc cimgvoi Bn Thuyet minh Boo cdo ti chinh 11

13 CONG TY CO PHAN ICD TAN CANG - LONG BINH Di chi: G243, KP7, phtrimg Long Binh, thnh ph6 Bien Hem, tinh Deng Ni BAO CAO TAI CHiNH Cho nm ti chinh ket thuc ngy 31 thng 12 nm 2017 BAO CAO L' CHYEN TIEN TV (Theo phuvng phi!) gin tiep) Cho nm ti chinh ket thc ngy 31 thng 12 nm 2017 Dcm vi tinh: VND CHI TIE 1. Luu chuyen tien tir hot dong kinh donh M Thuyet so minh Nm ny Nm truxlic I. L9i nhu?in fru* dud Di'u chinh cho cdc khn: KhAu ho ti sn c6 dinh v bat dong sn d'u to 02 V.9, Cc khon ch,r ph6ng 03 - Li, 16 chenh loch CS/ gi hoi doi do dnh gi li cdc khon muc tien to c6 goc ngoii to 04 VI Li, 18 tir hog dong cfu to 05 VI.3 ( ) ( ) Chi phi ii vy 06 V Cdc khon dieu chinh khdc L91 nhu'o'n tir hoot clong kink donh trtroc thy (di vn liru d'ong Tng, gim cdc khon phi thu ( ) Tng, gim hng ten kho ( ) Tng, gim cdc khon phi tr 11 ( ) Tng, gim chi phi tr trtrerc 12 ( ) ( ) Tng, gim chimg khon kinh donh Tien li vy d tr 14 ( ) ( ) Thue thu nhip donh nghiep d nop 15 V.14 ( ) ( ) Tien thu khc tir hoit d'ong kinh donh 16 V Tien chi khdc cho hot dong kinh donh 17 V.20 ( ) ( ) Lir chuyen tien thuiin tir hoot Ong kinh donh II. Luu chuyen tien tir hot dong du tir '441, 1. Tien chi de mu sm, xy dkrng ti sn c6 dinh v cc ti sn di hn khdc 21 ( ) ( ) 2. Tien thu tir thnhljt, nhuvng bn ti sn c6 dinh v r cc ti sn di hn khdc Tien chi cho vy, mu cdc cong dcm vj khic Tien thu h6i cho vy, bn li cn cong cu nq cu drt vi khc Tien chi dau to gop von vo dcm vi khdc 25 V.2 ( ) 6. Tien thu hei du to g6p von vo don vi khdc Tien thu ii cho vy, co tc v lqi nhu4n duvc chi Ltru chuyin tien thud,: tir hoot dfing du tir 30 ( ) ( ) '461 Bcio ccio my phi ehrqc dc cimg vbi Bn thuyet minh Bc) cr) ti chinh 12

14 CONG TY CO PHAN ICD TAN CANG - LONG BiNH Di chi: G243, KP7, phutyng Long Binh, thnh ph6 Bien Ho, tinh D6ng Ni BAO CAO TAI CH inh Cho nm ti chinh ket thc ngy 31 thing 12 nm 2017 Bo co Iuu chuyen tien to (tiep theo) CHI TIE M so Thuyet minh Nm ny Nm Irv& III. Luu chuyen tien tir hot ding ti chinh 1. Tien thu tit pht hnh c6 phieu, nhin vein g6p cu chil s hu Tien tr Iii von g6p cho cc chu sof htru, mu1ii c6 phieu cu donh nghiep di Ot hnh Tien thu tir di vy 33 V Tien tr ng g6c vy 34 V.18 ( ) ( ) 5. Tien tr ng goc thue ti chinh C6 tirc, lgi nhuin di tr cho ch6 sir hiru 36 ( ) ( ) Diu chuyen tien Muhn tit hoot dtjng ti chinh 40 ( ) Liru chuyen tien thn trong nm ( ) Tien v tuong throng tien du nm 60 V Anh Wng dm thy dc'si tj, gi hoi dodi quy di ngoi to 61 ( ) X.1 A. Tien v tirng dirng tien cuoi nm 70 V Lip, ngy 02 thing 3 nm 2018 Ngirei lp bleu Ke tn trcromg Gim disc Le Quj,nh Qung Nguyen Dire Khiem Brio crio ny phi &roc doc cimg vii Bn thuyit minh Bo crio ti chinh 13

15 CONG TY CO PHAN ICD TAN CANG LONG BINH Dj chi: G243, KP7, phutmg Long Binh, thnh ph6 Bien Ho, tinh D6ng Ni BAO CAO TAI CHINH Cho nm ti chinh ket th6c ngy 31 thing 12 nm 2017 BAN THYET MINH BAO CAO TAI CHiNH Cho nm ti chinh ket thc ngy 31 thing 12 nm 2017 I. 1. DifiC DIEM HOINT HANG Hinh thin se? hiku von Cong ty Co phn ICD Tn Cng Long Binh (su dy gi tt l "Cffing ty") l ding ty co phn. 2. Linh virc kinh donh Linh vuc kinh donh cu Cong ty l dich 3. Ngnh nghe kinh donh Hot Ong kinh donh chinh cu Cong ty l: Xep d hng ho, continer; Di ly gio nhn hng ho; Vn ti hng h6 (Wong b6, throng thily; Dich vu phn loi, ltru tru v Ong goi hng He; (long goi hng continer; Sir chug, bo &rng phtrng tien vn ti, thiet bi xep d; Cho thue phucing ti'en vn ti, vo continer, thiet bi xep der; Kinh donh kho bai; Kinh donh dich vu logistics; Kinh donh vn ti d phung thirc; Hot Ong dich vu 116' trg truc tiep cho vn ti doing st v doing b6; Hot d6ng dich Nip 116 try true tiep cho vn ti dui:mg thtly; Cho thue xe c6 d6ng c./. 4. Chu kj, sin suit, kinh donh thong thirerng ill 5. Ciu true COng ty III III II Chu kj, sn xuat kinh donh thong thu6ng cu Cong ty khong qui 12 thing Ong ty con ).. Cong ty chi du to vo 1 cong ty con l C6ng ty Co O phn Ti p vnthnh Long c6 till s6 chinh til G243 Biri VAn H6, KP7, phtr6ng Long Binh, thnh ph6 Bien M, tinh Ding Ni. Hot dijn kinh' donh chinh ci cong ty con ny l cho thue kho bi, ltru tit hng h6; vn ti hng ho; boc xep hng h6, Ong goi hng ho. Ti ngy ket thuc nm ti chinh, tj, le von gop dm Cong ty ti cong ty con ny l 51%, tyle quyen bieu quyet v tj, le li ich ttrng &rng voi tj, le von gp. 6. Tuyen bo ve kh!ng so stinh thong tin teen Bc) co ti chinh Cic s6 lieu tung irng dm nm twt so sinh duct vii so lieu dm nm ny. 7. Nhn vien Ti ngy ket thilc nm ti chinh Cong ty CO 200 nhn vien dng lm viec (st) du nm l 204 nhn vien). Bn thuyit minh ny l m(0 b() pluin h9p thnh v phi clurc el9c clung the Bcio co tt chinh 14

16 CONG TY Co PHAN ICD TAN CANG - LONG BiNH Di chi: G243, KP7, phu6ng Long Binh, thnh phi Bien I-16, tinh Dtmg Ni BAO CAO TA1 CHiNH Cho nm ti chinh ket thuc ngy 31 thng 12 nm 2017 Bn thuyet minh Bo cn ti chinh (tiep theo) II. NAM TAI CHiNH, DON VI TIEN TE DVNG TRONG KE TOAN 1. Nm ti chinh Nm ti chinh cu Cong ty bit du tic ngy 01 thng 01 v ket thc vo ngy 31 thing 12 hng nm. 2. Dn vi tien tg sir dung trong ke ton Dn vi tien to sir dung trong ke ton l Ding Viet Nm (VND) do phan Ion cc nghiep vu dtrqc thtrc hien bng don vi tien to VND. III. CHAN MIX VA CHE DQ KE TOAN AP DVNG 1. Che do; ke lon ip dung Cong ty p citing cc Chun mvc Ke tn Viet Nm, Che do Ke tn donh nghiep Viet Nm &roc bn hnh theo Thong ttr s6 200/2014/TT-BTC ngy 22 tng 12 nm 2014 v cc thong to htrng n thn hien chun rntrc Ice tn dm BO Ti chinh trong viec lp v trinh by Bo co ti chinh. 2. Tuyen 136 ve viec Wn thfi chun myc ke twin v the dq ke town Bn Gim d6c dm bo d tun thu yeu cu dm cc Chun unrc Ke toil.' Viet Nm, Che do K'e ton donh nghiep Viet Nm duvc bn hnh theo Thong to so 200/2014/TT-BTC ngy 22 thng 12 nm 2014 cling nhtr cc thong to htrng dn thvc hien chun nntrc ke ton cit BO Ti chinh trong viec lp v trinh by Bo co ti chinh. IV. CAC CHINH SACH ICE TOAN AP DVNG 1. Co. so. 14p Bio cn ti chinh Bo co ti chinh dugc lp tren c so ke ton den tich (trir cc th8ng tin lien qun den cc lueng tien). 2. Cc gio dich bng ngoi to Cc gio djch pht sinh bng ngoi to dtroc chuyen dei theo ty' gi ti ngy pht sinh gio dich. So du cc khon mvc tien to c6 g6c ngoi to ti ngy ket thc nm ti chinh throe quy dei theo ty gi ti ngy ny. Chenh lech tj, gi pht sinh trong nm tir cc gio djch bng ngoi to &rot ghi nhn vo donh thu hot deng ti chinh hoc chi phi ti chinh. Chenh lech tj, gi do &nit gi li cc khn mvc tien to co gec ngoi to ti ngy ket thilc nm ti chinh su khi bit tx chenh lech tng v chenh lech gim &roc ghi nhn vo donh thu hot deng ti chinh hoc chi phi ti chinh. TS, gi sir dung quy dei cc gio djch pht sinh bang ngoi to l tj, gi gio djch thtrc t6 ti thi diem pht sinh gio djch. TS, gi gio dich thtrc to del vii cc gio dich bng ngoi to duvc xc djnh nhtr su: DOi vii hop ding mu bn ngoi to (hqp deng mu bn ngoi to gio ngy, hqp ding kj, hn, hop ding tuong li, hqp ding quyen chon, hop ding hon tj, gi 4 ket trong hop dong mu, bn ngoi to gi Cong ty v ngn hng. Doi vii cc khn gip von hoc nhn von gip: tj, gi mu ngoi to cu ngn hng ni Cong ty m ti khon nhn yen cu nh du to ti ngy gip On. Bn minh ny 0 m(51 b0 phn hqp thnh v phen dugc dqc cling y& Bei co 0i chinh 15

17 CONG TY CO PHAN ICD TAN CANG LONG BiNH Di chi: G243, KP7, plurtyng Long Binh, thnh ph6 Bien H6, tinh Ding Ni BAO CAO TA1CHiNH Cho nm ti chinh ket thuc ngy 31 thng 12 nm 2017 Bn thuyk minh Bc) cho ti chinh (tiep theo) 1 136i voi nct phi thu: ty gi mu ngoi te cu ngn hng thtrng mi not Cong ty chi dinh khch 1 hng thnh ton ti thin diem gio dich pht sinh. DOi vi nq phi tr: ty gi bn ngoi to cu ngn hng thtrng mi not Cong ty dir kien gio dich ti thi diem gio dich pht sinh. DOi vi cc gio dich mu sam ti sn hoc cc khn chi phi dugc thnh tn ngy bing ngoi te (khong qu cc ti khn phi tr): ty gi mu ngoi te dm ngn hng thtxcrng mi mi Cong ty thirc hien thnh ton. 11 TS, gi sir dung dnh gii li so du cc khon muc tien te co goc ngoi te ti ngy ket thiic nm ti chinh dugc xc dinh theo nguyen tc su: II DOi vi c khon ngoi te giri ngfin hng: tj, gi mu ngoi te dm ngn hng not Cong ty m 11 ti khn ngoi te. Doi voi cc khon muc tien te c6 goc ngoi te dugc phn loci l ti sn khc: ty gi mu ngoi 11 te dm Ngn hng TMCP Qun Chi nhnh An Phu (Ngn hng Cong ty thung xuyen cc!) gio dich). Doi vi cc khon muc tien to c6 goc ngoi to (kw phn loi l nq phi tr: ty gi bin ngoi te Ngn hng TMCP Quin doi Chi nhinh An Phu (Ngn hng Cong ty thung xuyen co gio dich). 3. Tien v cc khn titling &rng tien Tien bo gom tien mt v tien giri ngn hng kh6ng ky hn. Cc khon twng throng tien l cc khn du to ngn hn co thi hn thu h6i kh6ng qu 3 thng ke tir ngy du tu, co kh nng chuyen doi de.dng thnh mot lcing tien xc dinh v khong c6 ro trong viec chuyen doi thnh tien ti thi diem bo co. 4. Cc khoin du tir ti chinh 11 Clic khoiin dim to vo cong ty con, cong ty lien kit Cong ty con Cong ty con l donh nghiep chiu sir kiem sok cu Cong ty. Viec kiem st dt dugc khi Cong ty co kh nng kiem sot cc chinh sch ti chinh v hot dong cu donh nghiep nhn du tu nhm thu dugc Igi ich kinh te tir cc hot dong cu donh nghiep do. 11 Cong ty lien kit Cong ty lien ket l donh nghiep m C8ng ty co nh hting dng ke nhung kh8ng c6 quyen kiem 11 sot doi vi cc chinh sch ti chinh v hot dong. Anh htrng ding ke the hien quyen thm gi vo viec du r cc guy& dinh ye chinh sch ti chinh v hog dong dm donh nghiep nhn du tu II nhung khong kiem st cc chinh sch ny. $ Ghi nkin bn dciu Cc khon du to vo con.q, ty con, cong ty lien ket dtrqc ghi nhn bn du theo gi g6c, bo ern 11 gi mu hoc khn gop von cong cc chi phi lien qun truc tiep den viec du tu. Throng hqp dtu tu bng ti sn phi tien te, gi phi khon du ttr dugc ghi nhn theo gi tri hqp ljr cii ti sn phi 11 tien te ti thi diem Ot sinh. $ Co tirc di cc kjr trtrot khi khon du to dugc mu dugc hch ton gim gi tri dm chinh khn du tu do. CO tirc dm cc ks, su khi khon du tu dtrqc mu dugc ghi nhn donh thu. CO tirc $ dugc nhn bng c6 phieu chi dtrqc theo doi so lugng co phieu tng them, kh6ng ghi nhn gi tri c6 phieu nhn dtrqc. 11 Dy - phong ton tht cho cc khocin dciu tu-vo cong ty con v cong ty lien kit III Du phong ton that cho cc khon du tu vo cong ty con, cong ty lien ket dugc trich lp khi cong ci 11 Bn thuye't minh ny hi mt 6(3 phn h9p thnh v phi &yr d9c cngven Bdo co ti chinh 16

18 CONG TY Co PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, phtrng Long Binh, thnh Olt) Bien Fite, tinh Ding Ni BAO CAO TM CHINH Cho nm ti chinh ket thcic ngy 31 thng 12 nm 2017 Bn thuyet minh Bn eu ti chinh (tiep theo) ty con, cong ty lien ket bi 18 vi mitt trich lp bng chenh lech giir von gip thtrc to cu cc ben ti cong ty con, cong ty lien ket v von chu so hiru thtrc CO nhn vii tj, 46p von dm Cong ty so voi tng so von gip thtrc to cu cc ben ti cong ty con, cong ty lien ket. Neu cong ty con, cong ty lien ket l d6i tucmg 14p Bo co ti chinh hop nht thi cn dr de xc djnh dtr phong ton tht l Bo co ti chinh hop nht. Tng, gim s6 dtr phong ton tht du tu vo cong ty con, cong ty lien ket can phi trich lp ti ngy ket thiic nm ti chinh &roc ghi nhn vc chi phi ti chinh. Cdc khon di& lir vo cong ctr von cu den vi kluic DAu to vo cong co vn cu dcm vi khc bo gom cc khon dau r, cong cu von nhung Cong ty kh8ng c6 quyen kiem sot, ding kiem sok hoc c6 nh hung dng ke doi veri ben dugc du tu. Cc khon dau to vo cong co von cu don vj khc dugc ghi nhn bn (JAL' theo gi g6c, bo gom gi mu hoc khon gip von cong cc chi phi tnrc tiep lien qun den hog Ong du tu. Co tic v lqi nhun cu cc kj, truqc khi khon du to &roc mu duct hch ton gim gi trj cu chinh khon du to do. CO tire v lqi nhun cu cc ks' su khi khon du tu &roc mu dirge ghi nhn donh thu. Co tik &roc nhn bng co phieu chi &roc theo doi so lugng co phieu tng them, khong ghi nhn gi tri c phieu nhn dugc. 11 Dtr ph6ng tn tht cho cc khon &Au to vo cong co vein cu don vj khc throe trich lp nhu su: 11 D6i vii khon du to vo c6 phieu niem yet hoc gi tri hop 1$, khon dau to dugc xc djnh tin S cy, viec lp do. phong dtr tren gi tri thi trtrimg cu co phieu. D6i vii khoin du tu khong xc djnh dugc gi trj hop 1j, ti thi diem bo co, viec lp du ph6ng dtrqc thtrc hien cn dr vo khon 10 dm ben dugc du tu vi mirc trich lp bng chenh lech girr von Op thtrc to dm cc ben ti don vi khc v von chu sirhim thtrc c6 nhn veri ty le 11 gip von dm Cong ty so veri tng so von gip thtrc to dm cc ben ti don vi khc. 11 Tng, gim s6 dtr phong tn tht du to vo cong co von dm don vi khc cn phi trich lp ti ngy ket thc nm ti chinh &roc ghi nhn vo chi phi ti chinh. 5. Cc khoin phi thu Cc khon no phi thu &roc trinh by theo gi trj ghi s6 trir di cc khon dtr phong phi thu kho doi. Vic phn lof cc khon phi thu l phi thu khich hng v phi thu khc dugc thtrc hien theo nguyen tn su: 11 Phi thu dm khch hng phin nh cc khon phi thu mng tinh cht fluxing mi pht sinh tir gio djch c6 tinh cht mu bn gi& Cong ty v nguoi mu l don vi doc lp veri Cong ty. 11 Phi thu khc phn nh cc khon phi thu khong co tinh thucrng mi, khong lien qun den gio dich mu bn. II Dtr phong phi thu kilo doi dugc lp cho tirng khon no phi thu kilo doi can cti vo tui no qu hn dm cc khon nq hoc dtr kien mire ton tht co the xy r, co the nhu su: il 136i yeti nq phi thu qu hn thnh ton:. A - 30% gi trj d6i voi khon no phi thu qu hn tir tren 6 thng den dtroi 1 nm. II - 50% gi tri d6i veri khon no phi thu qu hn tir 1 Wrn den dueri 2 nm. 70% gi tri d6i yeti khon no phi thu qu hn tir 2 nam den clued 3 nam. 100% gi tri doi vi khon no phi thu qu hn tir 3 nm tro len. 11 D6i vt nq.phi,thu chu qu hn thnh ton nhung kh6 co kh Wng thu hoi: cn Cu vo dtr $ kien mirc ton tht de lp dtr phong. 11 Tng, gim so du dtr phong nq phi thu kho doi can phi trich lp ti ngy ket th6c nam ti chinh dugc ghi nhn vo chi phi qun 1j, donh nghiep. 3 ' 'il n A Bon thuyet minh ny l mt b phcin hpp thnh vet phi &pc tipc cling vett Bo co ti chinh 17

19 CONG TY CO PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, phixtmg Long Binh, thnh pho Bien Ho, tinh Ding Ni BAO cao TAI CHiNH Cho nm ti chinh ke't th6c ngy 31 thng 12 nm 2017 Bn thuyet minh Bn cn ti chinh theo) 6. Fling ton kho Hng ton kho &roc ghi nhn theo gi thp hn giir gi g6c v gi tri thun c6 the thuc hien duct. Gi g6c hng ton kho dugc xc dinh ntur su: s Nguyen vt lieu, tong co, dung co: bo Om chi phi mu v cc chi phi lien qun true tier) khc Ot sinh de c6 dugc hng ton kho di diem v trng thi hien ti. Chi phi sn xut kinh donh der dng: bo g6m chi phi nguyen vt lieu chinh, chi phi nhn cong v cc chi phi c6 lien qun truc tiep khc. Gi xut kho dugc tinh theo phung php nhp truck, xut trtr&c v dugc hch ton theo phung php ke khi thung xuyen. Gi tri thuan có the dive hien duqc l gi bn trc tinh cti hng ton kho trong ks' sn xut, kinh donh binh thung trir chi phi trc tinh hon thnh v chi phi trot tinh cn thiet cho viec tieu thu chng. Dtrphong gim gi hng ton kho chive lp cho tirng mt hng ton kho co gi g6c ln hn gi tri thun c6 the thuc hien dugc. DOi vgi dich vu cung cp d& dng, viec lp du phong gim gi dugc tinh theo tirng lof dich vu c6 mirc gi rieng biet. Tng, gim s6 du du phong gim gi hng ton kho cn phi trich lp ti ngy ket thiic nm ti chinh dugc ghi nhn vo gi von hng bn. 7. CM phi tr trithc Chi phi tr truoc bo gom cc chi phi thuc to d Ot sinh nhung c6 lien qun den ket qu hot dong sn xut kinh donh cit nhieu kj, ke ton. Chi phi tr truck dm Con4 ty chit yeu l chi phi thug c s h tng, chi phi cong co, dung co v chi phi sir chin ti sn co dinh. Cc chi phi tr lt.& ny dugc phn b6 trong khong thi gin tr tru&c hoc th6i gin cc lqi ich kinh to tuong img dugc to r tir cc chi phi ny. Chi phi thug co. so hg tng Chi phi thug co so. h tng dugc phn b6 vo chi phi theo phung php dung thng theo th6i hn thug. Chi phi sw chin ti sn co dinh Chi phi sir chin the hien chi phi bit lim, sn lp bn du cho phn dt Cong ty dng sir dung. Chi phi ny &rot phn b6 vo chi phi theo phung php dutmg thing twng irng vii thi gin thug dt con li tinh tir th6i diem hon thnh ding tic bit Iitn, sn lp den th6i diem het th6i hn thug quy dinh tren hop dtmg thug dt. I Ging cy, dyng cy Cc cong co, dung co d du vo sir dung duqc phn b6 vo chi phi theo phung php du6ng thng thi gin phn bo khong qu 24 thng. 8. TM sn thug host dong Thug ti sn duqc phn loi l thug hot d6ng neu phn Ion rii ro v lqi ich gin lien vii quyen s6 1 hitu ti sn thuc ve ngtri cho thug. Chi phi thug hot d6ng duct phn nh vo chi phi theo phung php dugng thng cho suot thi hn thug ti sn, khong phu thuc vo phung thirc thnh ton tien thug. H4 G k4.4 V, Si 1-1A A- 9. Tilt sn c6 djnh hum hinh Ti sn c6 dinh hitu hinh dtrqc the hien theo nguyen gi trir ho mon Iuy ke. Nguyen gi ti sn c6 dinh hu hinh bo g6m ton b6 cc chi phi m Cong ty phi b6 r de c6 duqc ti sn c6 dinh tinh den thi diem du ti sn d6 vo trng thi sn sng sir dung. Cc chi phi Ot sinh su ghi nhn 1 Bcin thuyjt minh ny l mgt by pkin hp thnh v phi dugc dc cling vii Bcio mt] ti chinh 18

20 CONG TY co' PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, phistmg Long Binh, thnh ph6 Bien H, tinh DiSngNi BAO CAO TAI CHINH Cho nm ti chinh kit th6c ngy 31 thing 12 nm 2017 Bn thuyet minh Bo co ti chinh (tiep theo) bn dau chi dugc ghi tng nguyen gi ti sn c6 djnh nett cc chi phi ny chic chin lm tng Li ich kinh to trong Wng li do sir dung ti sn do. Cc chi phi pht sinh kh8ng tho mn dieu kien tren dugc ghi nhn l chi phi sin xuat, kinh donh trong nm. Khi ti sin c6 djnh hitu hinh dirge bn hy thnh ly, nguyen gi v gi trj ho mon 10y ke dugc x6 so v li, 16 Ot sinh do thnh ly dugc ghi nhn vo thu nhp hy chi phi trong nm. Ti sin c6 djnh hlt hinh dugc khau ho theo phuong php dutmg thing du tren thoi gin hitu dung treic tinh. S6 nm khu ho cu cc loi ti sin co dinh him hinh nhtr su: Loi ti sin co dinh SO nm Nh cir, vt kien tic 7 20 My mc v thiet bi 3 7 P.hung tien vn ti, truyen din 7 Thiet bi, dung cu qun 1S, 3 Ti sn co djnh khc Ti sn c6 dinh vo hinh Ti sin c6 djnh vo hinh dugc the hien theo nguyen gi trir ho mon lily ke. Nguyen $i ti sn co djnh vo hinh bo g6m ton bo cc chi phi m C6ng ty phi 136 r de c6 dugc ti sn c8 djnh tinh den thi diem dtr ti sin do vo trng thi sn sng sir dung. Chi phi lien qun den ti sin co dinh vo hinh pht sinh su khi ghi nhn bn du dugc hi nhn l chi phi sn xuat, kinh donh trong ks, trir khi cc chi phi ny git lien vi mot ti sin co djnh vo hinh cu the v lm tng Iqi ich kinh to tir cc ti sn ny. Khi ti sin co dinh vo hinh dugc bn hy thnh ly, nguyen gi v gi tri ho mon lily Ice dugc x6 so v ii, 16 pht sinh do thnh ly dugc ghi nhn vo thu nhp hy chi phi trong nm. Ti sn co djnh vo hinh cu C6ng ty l Chung trinh phan mem my tinh: Chi phi lien qun den cc chucmg trinh phan mem my tinh kh6ng phi l mot 100 phn gin ket yeti 11 phan cung co lien qun dugc von h6. Nguyen gi cu phn mem my tinh l ton 130 cc chi phi m Cong ty di chi r tinh den thi diem dtr phan mem vo sir dung. Phn mem my tinh dugc khu ho theo phung php ducmg thing trong 3 nm. 11. Chi phi xy dqng co' bin do. dng II Chi phi xy dung c bn der dng phin nh cc chi phi lien qun true tiep (bo g6m c chi phi li vy co lien qun phit hop vii chinh,sich ke ton dm C6ng ty) den cc l sin dng trong qu trinh RI xy dung, my mc thiet bj dng lp dt phuc vu cho we dich sin xut, cho thue v qun 1Y ---,-.. ding nhu chi phi lien qun den viec sir chin ti sin CO dinh dng thuc hien. Cc ti sin ny dugc ghi nhn theo gi goc v kh8ng dugc tinh khau ho. i ri '. I 12. Hqp diing hqp tit kinh donh Hogt &Ong kinh donh dting kiem soot NO..) Cong ty ghi nhn tren Bo co ti chinh cc hop Ong hop tic kinh donh dui hinh thirc hot Ong -I 9 IR kinh donh eking kiem sct cc noi dung su: Gi tri ti sin m Cong ty hien so him. II II II Cc khon nq phi tr m Cong ty phi gnh chiu. Donh thu duce chi tir viec bn hng ho hoc cung cp dich Nip ci lien donh. Cc khon chi phi phi gnh chju.? lu id Bn thuyet minh ny l mt b phn hp thnh v phi dugc dpc cling veri Belo clio ti chinh 19

21 CONG TY co PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, phtrotmg Long Binh, thnh ph6 Bien Ho, tinh D6ng Ni BAO CAO TAI CHINN Cho nm ti chinh ket thtic ngy 31 thing 12 nm 2017 Bn thuyet minh Bo co ti chinh (tib theo) 13. Cc khn nq phi tr v chi phi phi tr 11 Cc khon nq phi tr v chi phi phi tr &rot ghi nhn cho so tien phi tr trong twng li lien qun den hng h6 v dich vii d nhn &Jc. Chi phi phi tr duc ghi nhn dui tren cc trerc tinh hqp ly ve so tien phi tr. 11 Viec phn loi cc khon phi tr l phi tr ngtri bn, chi phi phi tr v phi tr khc &lc thkrc hien theo nguyen tic su: 11 Phi tr ngueri bn phn nh cc khon phi tr mng tinh chit thucrng mi pht sinh dr gio dich mu hng ho, dich vti, ti sn v ngtreri bn l don vi d6c lp vii Cong ty. 11 Chi phi phi tr phn nh cc khon phi tr cho hng ho, dich vv d nhn (ilic tit ngutri bn hoc d cung cp cho ngtroi mu nhung chtr chi tr do chu co hem drn hoc chtr dit 116 s, ti lieu ke ton v cc khoin phi tr cho ngtrol lo dong ye tier' lucmg nghi phep, cc khon chi phi sn xut, kinh donh phi trich trtrc. is III Phi tr khc phn nh cc khon phi tr khong c6 tinh thung mi, khong lien qun den gio dich mu, bn, cung cp hng He dich vv. Cc khon ng phi tr v chi phi phi tr &roc phn loi ngin hn v di hn tren Bng cn &Si ke ton n cir theo ky hn con li ti ngy ket tit& nm ti chinh. 14. VOn chit hitu Vn g6p cli chit so' hit' u V6n g6p dm chti so hll duqc ghi nhn theo s6 von thkrc to d gop oh cc c6 dong. le 15. Phn phifoi Icri nhu(in Lqi nhun su thue thu nhp donh nghiep duqc phn ph6i cho cc c6 dong su khi da trich lp cc 11 quj, theo Dieu le dm Cong ty ding nhu cc quy dinh cti php lut v d duqc Di h6i dong co dong phe duyet. 11 Vic phn phi lqi nhun cho cc c6 dong dirge cn nhc den cc khon mvc phi tien to nm trong 1 lgi nhun su thue chtr phn phi co the nh hu&ng den Wong tien v khi nng chi tr c6 tire nhu lai do dinh gi li ti sn mng di gop von,!ai do dinh gi li cc khon mvc tien te, cc ding cu ti chinh v cc khon mvc phi tien to khc. I Co tirc duqc ghi nhn l nq phi tr khi dupc Di h6i cl6ng c6 dong phe duyet. 16. Ghi nh4n donh thu vi thu nh4p Donh thu cung cp dich vu Donh thu cung cp dich vv &rot ghi nhn khi d6ng thi them mn cc dieu kien su: Donh thu duqc xic dinh twng doi chic chin. Khi hop ding quy dinh ngutri mu duqc quy'en tr li dich vv d mu theo nhng dieu kien cv the, donh thu chi duqc ghi nhn khi nhng dieu kien cu the do khong con ton ti v ngueri mu khong duqc quyen tr li dich vii d cung cp. Cong ty d hoc se thu duqc lqi ich kinh to tir gio dich cung cp dich vv do. Xc dinh duqc pln ding viec d hon thnh vo theri diem bo co. Xc dinh duqc chi phi pht sinh cho gio dich v chi phi de hon thnh gio dich cung cp dich 11 vki do. Truing hop dich vv duqc thkrc hien trong nhieu ky thi donh thu &Km ghi nhn trong ky &rot cn 11 cu vo ket qu phn cung viec d hon thinh vo ngy ket thitc ky ke ton. Bn thuye:t minh ny l mot b'o ph4n Apr thnh v phi &pc dpc cling vt Brio coo led chinh 20

22 CONG TY CO PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, pluking Long Binh, thnh phi Bien 1-145, tinh Dling Ni BAO CAO TAI CHINN Cho nom ti chinh 1(61 tht ngy 31 thong 12 nom 2017 Bn thuytt minh Bo ct) ti chink (ti6p theo) Ti'bt ti TiSn li dirge ghi nhfin ten c sec thii gin v li suit thuc to tirng Cv tfir v 19i nhuezn clirvc chin Co tik duvcchi dugc ghi nhn khi Cong ty dupe quyen nhn co trt ti:r viec gop vein. tirc dugc nhn bng co phieu chi dugc theo cloi so lugng co phieu tng them, khong ghi nhn gi trj co phil nhfin dugc. I I 17. Chi phi di vy Chi phi di vy bo gom li tin vy v cc chi phi khc Ot sinh lien qun true tip den cc khon vy. Chi phi di vy dugc ghi nhn vo chi phi khi pht sinh. Truing hp chi phi di vy lien qun trkrc tiep den viec du ttr xy dung hoc sn xut ti sin clor dng cn c6 mgt tiled gin du di (tren 12 thing) de c6 the du vo sir dull theo muc dich djnh truc hoc bin thi chi phi di vy, ny dugc tinh vo gii tri ti sn do. Doi vii khn vy rieng vu viec xy dung ti sn co djnh, dong sn du tu, li vy dugc von h6 ke c khi thi gin xy dung dul 12 thing. Cic khon thu nhp pht sinh tr viec du to tm thi cc khn vy dugc ghi gim nguyen gi ti sn co lien qun. DOi cc khon von vy Chung trong do co sir dung cho muc dich du ttr xy dung hoc sn xuit ti sn di dng thi chi phi di vy von h6 dugc xfic djnh theo von ho doi vii chi phi ly ke binh qun gi quyen pht sinh cho viec du to xy dung c bin hoc sn xuit ti sn do. TS, le von ho dugc tinh theo tj, le ti suit binh qun gi quyen cu cc khon vy chu tr trong nom, ngoi trir cc khn vy rieng biet phuc vu cho muc dich hinh thnh mgt ti sn cu the. 18. Cie khn chi phi Chi phi l nhiing khon lm girn lqi ich kinh to duce ghi nhn ti thi dism gio djch Ot sinh hoc khi co khi nng tung doi chic thn se phit sinh trong tucrng li khong phn biet d chi tien hy chu. Cic khon chi phi v khon donh thu do no too r phi dugc ghi nhfin,ding thoi theo nguyen tic phi' hp. Trong truing hp nguyen tic hop xung dot voi nguyen tic thn trong, chi phi dugc ghi nhn cn cir vo bn chit v quy djnh cu cc chufin muc ke tn de dm bo phn nh gio djch mot cch trung thkrc, hp 1j,. 19. Thue thu nhlp donh nghiep Chi phi thus thu nhp donh nghiep bo gom thue thu nhp hien hinh v thue thu nhp hon li. Thid thu nhcip hien hinh Thus thu nhp hien hinh l khn thus dugc tinh dkr ten thu nhp tinh thus. Thu nhp tinh tle chenh lech so vii Igi nhufin ke toin l do dieu chinh cc khon chenh lech tm died gifr thue vle./- tn, cc chi phi kitting dugc trir ding nhu disu chinh cc khn thu nhp kitting phi chju thud v cc khon lo dugc chuyen. Thul thu nh(ip hlt 191 Thue thu nhp hon li l khon thue thu nhfip donh nghiep se phi nop hoc se dugc hon li do chenh lech tm thei giir gi tri ghi so dm ti sn vi nq phi tr cho muc dich lp Bio coo ti chinh v c si tinh thue thu nhp. Thue thu nhfip,hon li phi tr dugc ghi nh4n cho tit c cc khn chenh lech tm thoi chiu thud. Ti sn thue thu nhp hon li chi dugc ghi nhn khi chic chin trong tung li se c6 lgi nhun tinh thud de sir dung nhirng chenh lech tm thri dugc khu trir ny. Bn minh ny mkt b0 phn hop thnh v phi dugc efc cling vii Bo coo ti chinh 21 C:1

23 CONG TY Co PHAN ICD TAN CANG - LONG BINH Di chi: G243, KP7, phutmg Long Binh, thnh ph6 Bien Hb, tinh D6ng Ni BAO CAO TAI CH inh Cho nm ti chinh ket thuc ngy 31 thng 12 rm 2017 Bin thuyet minh Bn co ti chinh (tiep theo) Gi tri ghi s6 cu ti sin thug thu nhp donh nghiep!lon Ii dirge xem xet li vo ngy ket th6c 1 nm ti chinh v se dugc ghi gim den mirc dm bo chc chn có du loi nhuan tinh thue cho phep ich cit mot phn lqi hoc ton b6 ti sin thue thu nhp ho-n li dugc sir dung. Cc ti sin thue thu nhp donh nghiep hon Ii chu dugc ghi nhn quy dy dugc xem xet li vo ngy ket thitc nm ti chinh vi dugc ghi nhn khi chac chrt có dit lqi nhuan tinh thud có the sir dung cc ti sin thue thu nhp hon Ii chu ghi nhn ny. Ti sin thue thu nhp hrt li v thue thu nhp hon li phi tr dugc xc dinh theo thue suit du tinh se p dung cho nm ti sin clucic thu hoi hy no phi tr &roc thnh town dui tren cc mire thue suit có hieu luc ti ngy ket thitc nm ti chinh. Thug thu nhp hon li dugc ghi nhn vo Bo co ket qu hot d6ng kinh donh v chi ghi true tiep vo von chit s hiru khi khon thud do lien qun den cc khon muc dugc ghi thing vo von chit so. hint. Ti sin thue thu nhp hon li vi thug thu nhp hon li phi tr dugc bit trir khi: Cong ty có quyen hop phi') dugc bit trir gi ti sin thug thu nhp hien hnh vi thue thu nhp hien hnh phi n6p; v Cc ti sin thue thu nhap hon li vi thug' thu nhp hor' li phi tr ny lien qun den thus thu nhp donh nghiep dugc qun ly bi ding mgt co qun thue: D6i yeti ding mot don vi chiu thue; hoc - C6ng ty du dinh thnh ton thue thu nhp hien hnh phi tr vi ti sin thud thu nhp hien hnh ten co s thun hoc thu hoi ti sin d6ng thoi vi viec thnh ton nq phi tr trong tirtlky tuong li khi cc khon trong yeu cu thue thu nhap hon li phi tr hoc ti sin thue thu nhap hoan li dugc thnh ton hoc thu hoi. 20. Ben lien qun Cc ben dtrqc coi l lien qun neu mgt ben co kh nng kiem sot hoc co nh hung Bng ke doi voi ben ki trong viec r quyet dinh cc chinh sch ti chinh v bot &Ong. Cc ben cung dugc xem l ben lien qun neu cung chiu sir kiem sot chung hy chiu nh htreyng ding ke chung. Trong viec xem xet moi qun lie cu cc ben lien qun, bn cht cit moi qun he dugc chit tong nhiẹu hon hinh thirc php 21. Wm co theo bi) ph4n BO phn theo linh vuc kinh donh l mgt phn co the xc dinh rieng biet thm gi vo qui trinh sin xut hoc cung cp sin phm, dich vu v có r6i ro v lgi ich kinh to khc vi cc b0 phn kinh donh khc. B6 phn theo khu vue.di ly l mot phn co the xc dinh rieng biet thrngi vo qu trinh sn xut hoc cung cp sin phm, dich vu trong phm vi mot moi truimg kinh to cu the v co rui ro vi igi ich kinh to khc voi cc b6 phn kinh donh trong cc moi twng kinh t8 khc. Thong tin b6 phan dugc lp v trinh by ph6 hop vi chinh sch ton p dung cho viec lp v Ei trinh by Bio co ti chinh cit C6ng ty. Bn thuyit minh ny lb mt b phn hp thnh vb phi &pc dpc cling vdi Bo co Ji chinh 22

24 CONG TY CO PHAN ICD TAN CANG LONG BINH Dj chi: G243, KP7, phtntmg Long Binh, thnh phi) Bidn Ho, tinh Ding Ni BAO CAO TAI CHINH Cho nm ti chinh kdi thiic ngy 31 thng 12 nm 2017 Bn thuyet minh Bo co ti chinh theo) V. THONG TIN BO SNG CHO CAC ICHOAN MVC TR1NH BAY TRONG BANG CAN DOI ICE TOAN 1 III ii IN II Il II II IN 1 II III II 1. Tien VA cc khon tung throng tien SO cuoi dm SO dau nm Tien mt Tien geri ngn hng khong ky hrt COng Cc khon du to ti chinh Cc khon du tu ti chinh dm Cong ty chi c6 dau tu g6p von vo don vi khc. Thong tin ve cc khoin du tu ti chinh c Cong ty nhtr su: Du tw Op von veto den vi khc Dhu fir vo cong ty con Cong ty Co phn TiSp vn Thnh Long (i) Dhu lit vo cong ty lien donh, lien kb C6ng ty Cong ty Co phn TiAp vn Tn Cng - Long Binh (") Dhu tu Op von vo den vj khcic Ngn hng TMCP Qun doi (iii) Cong ty Co phn Du tu ICD Tn Long ''') Cong Gig goc SO cuoi nm Du pheng Gi tri hop IS, 10, Gi g6c SO din nm Dkr phng Gift trj hcfp Iy (1) Theo GiAy Chung nhn clng 14 donh nghiep so ngy 24 thing 12 nm 2010, thy d6i lan thir nhat ngay 02 thng 07 nm 2013 do So Ke hoch vi Du ttr tinh Dong Ni cp, C6ng ty du tu vo C8ng ty CO phn Tip vn Thnh Long VND, tucmg throng 51% ven dieu le. Ti ngy lc& thc nm ti chinh, COng ty d g6p d von theo GiAy chmg nhn clng ky donh nghiep. (ii) Theo Giy chng nhn Clng kj, donh nghiep so Bng ky thy doi In thir nhat ngy 16 thng 6 nm 2015 do SO Ke hoch v Du tu tinh Ding Ni cp, C6ng ty du tu vo Cong ty Co phan Tier) vn Tin Cng - Long Binh VND, ttrng &rng 36% von dieu le. Trong nm ny Cong ty di chuyen nhungs to 1)0 di phan ti Cong ty CO phan Tiep vn Tn Cng - Long Binh cho Cong ty Co phn Diu tu SAS theo hp dung chuyen nhung co phn ngy 15 thing 9 nm (iii) Ti ngy ket thuc nm ti chinh, Cong ty &Au tu co phieu vo Ngfin hng TMCP Qun cloi voi gi tri VND tcmg ng vote co phan. Dy IA khoin y tht Mu tu qu Cong ty me l Cong ty TNHH MCA thnh vien TOng Cong ty Tn Cng Si Gn (iv) Theo GiAy chng nhn dngs kj, donh nghiep so ngy 08 thng 11 nm 2016 do SO Ke hoch v DL tu tinh Dong Ni cp, Cong ty du tu vo Cong ty CO phan DAu tu ICD Tn Long VND, tung throng 5,8% von dieu le. Nghi quyet HO din qun tri so 05/2017/NQ-HDQT ngy 24 thng 8 nm 2017, dm Cong ty phe duyet viec gop von dau tu vc! Cong ty CO phan DAu to ICD Tn Long vii so von Op l VND. Trong nm C6ng ty Bn thuyet minh ny l mt by phn hp thnh v phl duvc dpc cling v61 Belo cho ti chinh 23

25 CONG TY co' PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, plurtrng Long Binh, thnh ph6 Bien Ho, tinh DOng Ni BAO CAO TAI CH inh Cho nm ti chinh 1(64 thiic ngy 31 thong 12 nm 2017 Bn thuyet minh Boo coo ti chinh (tiep theo) d du ttr VND. Ti ngy ket thtic nm ti chinh, COng ty d dau ttr VND, tuning &rng 10% von dieu le. II Gici tri hgp 1.) II DiSi voi cc khon du to có gi niem yet, gi tri hqp lj,' dtrqc xc dinh theo gi niem yet ti ngy ket thiic nm ti chinh. Cong ty chtr xc dinh gi tri hcrp 1j, cti cc khon du ttr khong có gi ll niem yet do chtr có htrng dn cu the ye viec xc dinh gi tri hp 1j,. Tinh hinh hogs &Ong cir ding ty con III Cong ty con dng hot dong kinh donh binh thtrong, khong c6 thy d6i In so vi nm trtrc. II Gio dich voi ding ty con Cc gio dich tr9ng y6u giit Cong ty vi tong ty Cong ty Co plin Till) v(in Thnh Long Cung cp dich vu trong nm Dich vu cho thue kho di hn con nhtr su: Nm ny Nm trtrot II Sir dung dich vu trong nm C6 tic dtrqc chi III 3. Phil thu nein hn cfi khch hng SO cuoi nm SO dlu nm Phdi thu cdc ben lien qun Cong ty TNHH MOt thnh vien T6ng C6ng ty Tn Cng Si Gn Cong ty CO phan Tiep vn Thnh Long Cong ty Co plfin Tiep vn Tn Cng - Long Binh COng ty CO pha.n Kho vn Tn Cng Congty CO phn Dich vu Kj% thut Tn Cng C6ng ty CO phan Vn ti BO Tn Cng Cong ty CO phn Cng Ct Li COng ty CO ph'n Nhien lieu Tn Cng Phdi thu cdc khdch hng kit& C6ng ty TNHH Dich vu Chu -61 cung (mg DHL Viet Nm Cong ty Globl Home, K.S C6ng ty TNHH Nestle Viet Nm COng ty TNHH Pcorini Viet Nm COng ty CO ph'n Vn ti v Tiep vn Chu A Thi Binh Dtrcrng Chi nhnh Cong ty CO phan Vn ti v Tiep vn Chu A Thi Binh Dtrng ti H N6i Cong ty TNHH Tien Ng Cc khch hng khc COng MI -T1 I!kit NC E N yr I 1'1 4").4 N Bn tlnoldt minh ny l mt bo phn hp thnh v phi ditqc dpc cling vr Ro cn ti chinh 24

26 CONG TY CO PHAN ICD TAN CANG LONG BiNH Di chi: G243, KP7, phuong Long Binh, thnh phe Bien H6, tinh Dling Ni BAO CAO TA1CHiNH Cho nm ti chinh ket thuc ngy 31 thdng 12 nm 2017 Bn thuyet minh Bo co ti chinh (tiep theo) 4. Tr truk cho nguiri bn ngin h#n SO cll nm SO dou nm Tr Throe cho ccic nguiri bn 'citric C6ng ty TNHH Dich vy Xy dung Lien Thnh C6ng ty Co phn Xy dung T.CONS C6ng ty TNHH Sn xuạt Thung mi Dich vy Du to Xy dung Thiet k8 Tun Hung Cong ty Co phn Tr9ng Tin A Chu Cc nh cung cp khc ging Phi thu ngin hn khc Phi thu cdc to chi& vd nhtt khdc Tm irng 1(51 CLAM, 1.(5/ qu9 Cc khoin chi h6 Phi thu tien chuyen nhuvng c6 phn Phi thu ye kinh phi cong doin v cc khon bo hiem Phi thu thud TNCN CBNV Cc khon phi thu ngn hn khic SO cuoi nm SO dau nm Gi tri Der phong Gi tri Der phong Cring No. xiu SO cu6i nm SO du nm Thbi gin Gi trj có Thbi gin Gi tri co qu hn Gi goc the thu qu hn Gi goc the thu hoi Cdc chtir v cd nhtt khdc Cong ty Ce phn Thiet bi Phu tong C dien Phi thu tien Tren 3 nm Tren 3 nm bn hng Cong ty TNHH Pht trien Sn xut Hng gi dung v Cong Tren 3 'lm Tren 3 nm nshiep Phi thu tien bn hng COng Hng ton kho So cuoi nm SO dau nm Gi goc Der phong Gi giic Dtr phong Cong cy, dyng cy Been nork minh ny nnit be; phcin hop rhnh vet phl duvrc dpc cling veri Ai ccio ten chinh 25

27 CONG TY CO PHAN ICD TAN CANG LONG BINH Di chi: G243, KP7, phtrtrng Long Binh, thnh phi') Bien Ho, tinh Being Ni BAO CAO TAI CHINH Cho nm ti chinh ket thiic ngy 3 I thng 12 nm 2017 Bn thuyet minh Bo co ti chinh (ti6p theo) Chi phi tr trtrerc ngin h3n/di hn 8. Chi phi tr Throe ngiin hirn Chi phi cong cu dung cu Chi phi phn mem Chi phi sir chin ti sri c6 dinh ging So cutoi nm SO din nm b. chi phi Ir &woe dl km 1 Chi phi cong cu dung cu Chi phi thue c so. h tng Chi phi sir chil ti sn c6 dinh Chi phi phn mem COng So cutli nm SO du nm Bn thuydl minh ny l mdt b0 phdn hpp thnh vet phn &opt. dpc cling vt Bdo coo tl chinh 26

28 cd O N KO cj Lel =.0 w, :; E) e K) 0. :E ON 00 0' O tr) r- O ON N E IC IC KO,0.03.4).0-1- C.) - t. I z on.0 G 1 Z w z O An <y r-,0 0 1 E w Z A u 4 A z es,.0 CI 1(4 01) 0r). 0 0 Z (< :2 1.1 lo t -F,.g r., c-1 -s Z u 0 (0 -et.2 1:TA 17; ced. t<21 "CI '0 '"1? 00 0 Q 1: 64 s ow "f:? E,c4 0 03) 43.= h 00 C; M Len 0' N N i<tel O > C c..c E co c '0..= o c.45,0 OD E rn.4 Kt - 7i. O :::. i.! -;0,1, /..:: E gis OA) gel 00 l n's c,:cs.4..c..,ets 0 c x C.121 = cel... G./ = 12 0 it.. >. -(03 4?.. 1 It3t (03 0 R 1:"... -(01 = O i c = co z...n4 00 I-' 10 C.i O0.<0 0 '(03 KO 0,eel =. C 't).0 21 /,,.. ''''.<0.-C '40..<0 cp.0 E c E ->, 2 E E Z cn 1:7) cn E c) u v) v) (.1 v) v) MS to 4C) E -5 0 %0 v z N M co OC.) 00 <0 Col > 0 O :0 0q,0 0.0

29 CONG TY Co PHAN ICD TAN CANG LONG BiNH Di chi: G243, KP7, phtring Long Binh, thnh phi Bien Hoe, tinh Ding Ni BAO CAO TA1 CH1NH Cho nm ti chinh ket Mix ngy 31 thng 12!tm 2017 Bn thuytt minh Bn e ti chirl (tie'p theo) 10. Ti sn c6 dinh vo hinh L pln mem qun 1Y. Chi tiet nhtr su: Nguyen gi Ho mon ly ke Gi frit con li S6 dau nm Mu sm trong nm Kltt ho trong nm ( ) S6 cd nm Trong do: D khu ho het nhung vn con sir dung Cho. thnh 1Y 11. Chi phi xy dun co. bn do' dng Mu s4nt ti sn di dinh dvng c bn do* dng Tuyen cong D2000 Nhi kho s6 9A Nh kho s6 20 (tng 1)6 sung nguyen gi) Mi Om nh kho s6 20 NhA chin rc, nhien lieu kho 20, vn phong kho so 20 Vn phong lm viec nhi kho so 9A Nh xe cong F Nh kho s6 19 Cum nh kho s6 21 Nh kho s6 22 v kho s6 23 NhA ve sinh cong cong ging SO cln nm Chi phi Ot sinh trong nm Ket chuyen vim) TSCD trong nm ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) s6 cuoi nm ( ) ( ) TOng chi phi di vy dtrqc von h6 vio chi phi xy thing co bn do. dng trong nm l VND (nm trtrc l VND). 12. Phil tr ngirbi bn ngin hn SO cuei nm SO diiu nm Pluii tr ccic ben lien qun Cong ty TNHH MOt thnh vien TOng Cong ty Tn Cng SAi Gn C6ng ty CO phan Tiep vn Thinh Long Cong ty CO phan Tie') vn Tn Cng - Long Binh COng ty Co phan Dich vu Icy tht Tn Cng Cong ty Co pln Vn ti BO Tn Cng C6ng ty Co phan Gii php Cong ngh'e Thong tin Tn Cng Bn thuyit minh ny mot BO phn hop thnh viz phi duoc cloc cong vori Bcio ccio ti chinh 28

30 CONG TY CO PHAN ICD TAN CANG LONG BINH Dj chi: G243, KP7, phutng Long Binh, thnh phi!). Bien Ho, tinh Dling Ni BAO CAO TA1 CHINH Cho nm ti chinh ket th6c ngy 31 thng 12 nm 2017 Bn thuytt minh Bo co ti chinh (tie'p theo) C6ng ty TNHH Cng Qu6c to Tn Cng - Cl Mep Cong ty TNHH Pht trien ngu6n nhn Itrc Tn Cng STC Ging ty Co phan Tiep vn Ct Li C6ng ty Co phan Nhien lieu Tn Cng Cong ty TNHH Tn Cng - Ty Ninh Cong ty Co phan Vn ti Bien Tn Cng Phiii frit cdc nh cung cp khdc Cong ty TNHH An Trung Pht Cong ty Co phan Hi hi Mtxbi hi Cong ty Co phan DAu ttr ICD Tn Long C6ng ty Co phan Xy dirng T.CONS Cc nh cung cp khc COng SO cuoi nm SO dou nm Cong ty 'thong co n9 phi tr ngtthi bn qu hn chtr thnh thn. 13. Nprti mu tr tien truirc ngin hn Tr fru* cti cc khch hng kink Trump Asi Enterprise Limited Cong ty TNHH TTCL Viet Nm Cc khch hng khc C(ing SO cuei nm So dn nm Thue vi cc khon phi nip Nh nuirc S6 Mitt nm Thue GTGT hng bn noi dj Thue thu nhp donh nghiep Thue thu nhp donh nghiep nqp h0 ben hop tc kinh donh Thue thu nhp c nhn Cc loi thud khc COng SO [lit sinh trong nm SO cuiii nm Phil nop Phil thu SO phi nop SO di nop Phil nop Phil thu ( ) ( ) ( ) ( ) ( ) ( ) A cl Thui girl tri gi tng C6ng ty nop thud gi tri gi tng theo phtrcmg php IchAu trir. Thut suat thud gi trj gi tng nhtr su: Djch viii cung cp cho cc hng tu ntrc ngoi 0% Cung cp mc sch 5% Cc dich vp khc 10% Bcin thuydt minh ny mot BO phcin hqp thnh v phcii &gm elqc cling v6i Bcio ccio ti chinh 29

31 CONG TY Co PHAN ICD TAN CANG - LONG BiNH Di chi: G243, KP7, phutrng Long Binh, thnh ph6 Bien Ho, tinh DOng Ni BAO CAO TAI CHINH Cho nm ti chinh 1(61 thiic ngy 31 thng 12 nm 2017 Bn thuyet minh Bn co ti chinh (ti'ep theo) Thui thu nh(ip donh nghrep Cong ty phi n6p thug thu nhp donh nghigp cho cc khon thu nhp tinh thug vi thug' suat 20% (nm truck thus suat l 20%). Thue thu nhp donh nghiep phi n6p trong nm &rye di" tinh nhu su: Nm ny T6ng Iqi nhun kg' ton truck thug Cc khon dieu chinh tng, gim lqi nhun ton de xc dinh Iqi nhun chlu thug thu nhp donh nghigp: - Cc khon dieu chinh tng Chi phi khong hop le Lo chenh lech gici tin v cc khocin cong n phcii thu cud i nm ny Li chenh lech t3) gichu thirc hien do dnh gici lei lien, phcii thu ngn hgn co goc ngogi tf cud i nm trout d tht hien nm ny - Cc khon dieu chinh gim Donh thu tinh thud nom truck hgch ton nm ny theo bien bn kiem tr thug Li chenh lech,gi do dnh lgi phi thu ngn hgn co goc ngogi to cu6i nm ny Thu nhp chlu thud Thu nhp &rot mien thud Lo cc nm Mr& thrgc chuyen Thu nhp tinh thug Thue suat thus thu nhp donh nghigp Thui thu nit& donh nghiep phi n& Di'ju chinh thug thu nhik donh nghvep phcii np cti cc nm trithc Thue thu nh4p donh nghio phi nqp Nm truirc ( ) ( ) ( ) ( ) ( ) ( ) % 20% Viec xc dinh thus thu nhp donh nghigp phi n6p cu Cong ty dupc cn ccr vo cc quy dinh hien hnh ye thug. Tuy nhien, nhng quy dinh ny thy doi theo tirng thi kji v cc quy dinh vg' thug doi vi nhieu loci gio dich khc nhu co th8 dtrqc gii thich theo nhigu ech khc nhu. Do vy s6 thug &cc trinh by vett Bc co ti chinh co the se thy doi khi c qun thud kiern tr. Cric lof thud khtic Cling ty kg' khi v n6p theo quy dinh. ii N T Tt Bn thuyit minh ny mot by phon h9p thnh v phi dux dpc cling vi Bo co tt chinh 30

32 LONG TY CO PHAN ICD TAN CANG LONG BINH Dj chi: G243, KP7, phir&ng Long Binh, thnh phi) Bien Fle, tinh [fng Ni BAO CAO TAI CHINH Cho nm ti chinh ke't thuc ngy 31 thng 12 nm 2017 Bn thuyet minh Bc, ct) ti chinh (tiep theo) 15. Chi phi phi tr ngin hn So cutii nm St) (ILI rm Phi tr cc ben lien qun C6ng ty TNHH Mt thnh vin Tng Cling ty Tn Cng Si Gn Chi phi thug c so. her king Chi phi to vn Ph i tr cc to cht v c nhn khdc Chi phi li vy phi tr Chi phi sir dung nix& Chi phi hi nghi khch hng Chi phi dau to xy dung kho Cc chi phi phi tr ngn hn khc COng Donh thu chu thuc hien nein hn 1 L donh thu chtr thuc hien lien qun den cc hp (Icing cho thug c soy h tng, thug kho, thud' mi vim, chi tiet nhu su: 16. Donh thu chtr thfc hien ngein hgn s6 cuoi nm SO datt nm Donh thu chtr thgr hien lien qun cdn cc ben lien qun Cong ty Co phan Tie!) vn Thnh Long Donh thu chtr th(rc hien lien qun din cc to chr khc Cong ty TNHH Tien Ng Cong ty Co phan Tiep vn Long Binh Cong ty TNHH Pcorini Viet Nm Cong ty TNHH Dich vu Gio nhn Vn ti v Thtrng mi Cong Thinh COng b. Donh thu chtr thuc hien di hon I So cuiii nm SO du nm III Donh thu chtr thfc hien lien qun din cc ben lien qun Cong ty Co phan Tiep vn Thnh Long Donh thu chtr thuc hien lien qun den cc to chr khdc Cong ty TNHH Tien Ng (*) Cong ty Co phan Tiep vn Long Binh Cong ty TNHH Pcorini Viet Nm Cong ty TNHH Dich Nit' Gio nhn Vn ti v Thucmg mi Cong Thnh r Cong (., Trong nm, Cong ty d thuc hien thnh 15, truc hn hp ding thug c soy h tng so 011-1T/ICDLB yeti C6ng ty TNHH Tien Ng theo bien bn thnh ly hp clng ngy 15 thing 9 nm Bn thuyit minh ny lez mot by phcin hp thnh v phcii &tot doe cling vi Boo ccio ti chinh 3 1

33 CONG TY CO PHAN ICD TAN CANG - LONG BiNH Dj chi: G243, KP7, phutng Long Binh, thnh 06 Bien Hb, tinh Dt'ing Ni BAO CAO TA1 CHINH Cho nm ti chinh ket thiic ngy 31 thng 12 nm 2017 Bn thuytt minh Bo co ti chinh (tiep theo) 17. Phi tr ngin hn/di hn khie I I 17. Phi tr ngiin hqn kluic SO cuoi nm SO dou nm tr cc ben lien qun C8ng ty TNHH M6t thnh vien Tng cong ty Tn Cng Si Gn Phdi tr tin thue clt, ti'n n c Co tic, lqi nhudn phdi tr Phiii Ertl cc to cleric v c nhn kluic Ti sn thir eh& gii quyet Kinh phi cong don Bo hiem x h6i Bo hiem y to Bo him tht nghiep Nhn ks, qu9, kji ctrqc ngin hn Li vy phi tr b Phm Thj Kim Anh Cong ty CO phn Sondezi Long Binh ( phi tr lien qun den hqp ding hgp die kinh donh) Cc khon phi tr ngueri lo dong Ct khon phi tr ngn hn khc COng b. Phi Ir di b9n kink SO cuoi nm SO dau nm Phi tr cc to chr khcic Nhdn ky qu9, 4 cirqc 0) C6ng ty CO phn Sondezi Long Binh - Phi tr tien licrp tc kinh donh di hn ti kho hng (ii) Cong (i) Bo gom cc khon ky quy thue kho co then hn to 5 nm den 49 nm, chi tiet nhu su: So cuoi nm SO Au nm C6ng ty TNHH Brenntg Viet Nm COng ty TNHH Dich vu Gio nhn Vn ti v Thuong mi Cong Thnh Cong ty Globl Home, K.S C6ng ty TNHH Thtrng mi Dich vu Nm Ging CO'ng ty TNHH Pcorini Viet Nm C6ng ty CO phn Scfe Cong ty TNHH Schenker Viet Nm Cong ty CO Or' Tn Vinh Ciru Cong ty phn Tien Ng COng Bn thuyit minh ny is mot by plkin hcfp thnh v phi cluvc dpc ding vt Ro crt tt chinh 32

34 CONG TY CO PHAN ICD TAN CANG - LONG BINH Di chi: G243, KP7, phtdyng Long Binh, thnh phi Bien 1-16, tinh Ding Ni BAO CAO TAI CHINH Cho tm ti chinh ket thilc ngy 31 thng 12 nm 2017 Bn thuyet minh Bo cn ti chinh (tiep theo) Chi tiet cc hqp ding v phy lc hqp ding hqp tic kinh donh xy dkrng v khi thc kho nhis su: Hp ding hp tic kinh donh se 485/HD-ICDLB-SZB ngy 21 thing 09 nm 2013 hqp tic cfu ttr xy Ong kho 1 A ti khu kinh to quoc ph6ng Tn Cng Long Binh, thoi hn l 45 nm ke tir ngy kj, hqp dong, trong do C6ng ty Co phn Sondezi Long Binh gip 49% yen tir co, ttrcrng dtrng VND. Phu 19c hqp ding hqp tic kinh donh se 485/HD-ICDLB-SZB/PL1 ngy 08 thng 05 nm 2014 hqp tic du ttr xy dkrng them kho 14A ti khu kinh to quiic ph6ng Tn Cng Long Binh, trong do C6ng ty Co phn Sondezi Long Binh gip 49% yen tkr co, ttrng dtrng VND. Ph9 lc hqp ding ny c6 hieu Ikrc ke tic ngy ky v duy tri hieu 1krc theo thi gin cti hqp deng se 485/HD-1CDLB-SZB ngy 21 thing 09 nm Phu 19c hqp ding hqp tic kinh donh se 485/HD-ICDLB-SZB/PL2 ngy 15 thng 06 nm 2015 hgp tic Au ttr xy dkrng them kho 20 ti khu kinh to quec phong Tn Cng Long Binh, trong do Cong ty Co phn Sondezi Long Binh Op 49% vein tir c6, wng dtrng VND. Phu lc hop ding ny c6 hieu ikrc ke tir ngy ky v duy tri hieu Ikrc theo theri gin cu hop dung so 485/HD-ICDLB-SZB ngy 21 thing 09 nm 2013 v Ph9 lc se 01. S 17c. Nci qu him chw thnh lon Cong ty khong cep rig phi tr khc qu hn chtr thnh ton. 18. Vy v ng thue ti chinh nein hn/di hn 18. Vy ngn hn Vy ngcin hgn phcii tr cc to chr khcic Vy ngn hn cc c nhn B Phm Thi Kim Anh Vy di hn den hn tr (xem thuyet minh se V.18b) Ngn hng Thwng mi Co phdn Quil ddi Chi nhcinh An Phit Ngcin hng Thwng mi CO phn Ngoi thwng Viet Nm Chi nhnh Bien Ho SO cuoi nm SO du nm Ci)ng Chi tiet se pht sinh ve cc khki vy ngin hn trong nm nhtr su: Vy ngn hn c Vy di hn nhn den hn tri Ct)ng N T ) Se du nm k1 Se ket chuyen tir vy di hn Se tien vy d tr trong nm ( ) ( ) SO cuoi nm b. Vy di hgn Ngn hng Thtrng mi Co phan Qun Doi Chi nhnh An Phil (1) Ngn hng Thtrng mi Ce phn Ngoi thtrng Viet Nm Chi nhnh Bien Fle (11) ging SO cuoi nm SO dau nm Bn thuyli minh ny l mt b ph4n hqp thnh v phl cluvc dpc cimg vol Bdo ccio ti chinh 33

35 CONG TY Co PHAN ICD TAN CANG - LONG BINH 1 Di chi: G243, KP7, phttcrng Long Binh, thnh ph6 Bien Ho, tinh DOng Ni BAO CAO TAI CHINH Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2017 Bn thuyet minh Bc, cn ti chinh (ti6p theo) 11 (i) 11 Cong ty c6 kh nng tr dtrqc cc khon vy di hn. Khon vy di hn Ngn hng Thung mi Co phn Qun dpi Chi nhnh An Phu ti trq: Du ttr,xy dung c so. h tng cu Cong ty phn ICD Tn Cng Long Binh v ux dich khc neu cluot Ngn hng chp thun bng vn bn truc th6i diem gii ngn cu khon vy c6 lien qun. Khon vy ny cluqc dm bo bng viec the chp ti sn hinh thnh tit von vy. Dil to mu 02 cll khung bnh 16p Klmr, thoi gin vy 96 thng. Khon vy ny dtrqc dm bo bng viec the chp ti sn hinh thnh tir von vy. DAL' to nhp khu 05 xe nng dien hieu TCM,,thed gin vy 60 thng. Khon vy ny dtrqc dm 11 bo bng viec the chp ti sn hinh thnh tir von vy. DAu tir xy dung tuyen cong D2000, thiyi gin vy 60 thing. Khon vy ny duqc dm bo bng viec the chp kho hng s6 13 v kho hng qun chp. V Du to nhp khu 03 xe nng dien hieu TCM theo hop ding ngoi thtrng GV ngy 22/03/2017, thoi hn vy 60 thng. Khon vy ny duqc dm bo bng viec the chp ti sn hinh thnh tir von vy. DAu to xy dung kho nguyen lieu M cht,phvc vv my mc (kho 9A), thoi hn vy 96 thng. Khon vy ny &rot dm bo bng viec the chp ti sn hinh thnh tir von vy. Thnh ton tien thue dt cho Cong ty TNHH MOt thnh vien Ting Cong ty Tn Cng Si Gn theo Hqp ding thue c s h tng s6 02/HD-ICDLB ngy 24 thng 9 nm 2009 v Hqp ding thue c s h tng so 181/TCT-KHKD ngy 01 thing 01 nm 2015, cc phi Ivc kern theo (met phn gii don 1 v nm 2017, 2018 dm gii don 2). Khon vy duqc dm bo bng viec the chp quyen khi thc c so. h tng gii don 1 dien tich m2 v cc cong trinh )(y dung hinh thnh tren dt thuoc gii don 1 (kho hng so 1, 2,,3, bi continer 3h, khu nh + bi kiem h6, nh n, nh nghi, nh + cong vn phng) v quyen khi thc c s h tng cu gii lon 2 dien tich m2 v cong trinh xy dung hinh thnh tren dt thuoc gii don 2 Om kho hng s6 4 v so 8. Chi phi sn lp mt bng too nen kho 22 v 23 ICD Tn Cng Long Binh. Khon vy ny ducic dm bo bng viec the chp quyen khi thc c s h tng dien tich m2 thuoc kho 19, quyen khi thc c s h tng dien tich m2 thuoc kho 22 v 23 tren khu dt 25h thuoc khu dich vi Tn Cng Long Binh v quyen khi thic cong trinh xy dung du n Du to xy dung kho hng s6 19 hinh thinh tren khu dt 25h thuoc khu dich vi Tn Cng Long Binh. Chi phi xy dung kho s6 21 ICD Tn Cng Long Binh. Khon vy ny chive dm bo bng viec the chp quyen khi thic c s6 h tng dien tich m2 thuic kho 21 ten khu dt 25h thuoc khu dich vi Tn Cng Long Binh v quyen khi thc cong trinh xy dung du n du to xy dung cvm kho hng so 21 hinh thnh tren khu dt 25h thuoc khu dich vi Tn Cng Long 11 Binh. V Chi phi xy dung kho s6 19 ICD Tn Cng Long Binh. Khon vy ny dtrqc dm bo bng viec the chp quyen khi tilde c s h tng dien tich m2 thuoc kho 19, quyen khi thc c s h tng dien tich , m2 thuoc kho 22 v 23 tren khu dt 25h thuoc khu dich lip Tn Cng Long Binh v quyen khi thc cong trinh xy dung du n Du to xy dung kho hng so 19 hinh thnh ten khu dt 25h thuoc khu dich vi Tn Cng Long Binh. 0) Cc khon vy Ngn hng Thucmg mi Ci phn Ngoi thucmg Viet Nm 7 Chi nhnh Bien Wm de du to xy dung nh kho, theri hn vy tit 120 thng den 144 thng, ii suit quy dinh tren,tirng khe trc nhn ng. Cc khon vy ny duct dm bo bng viec the chp ti sn hinh thnh tir von vy. is 1.4.N VAN Bein thuye't minh ny l moi b(; phn hqp thnk v phi elupc clqc cimgviti Br) do gl chinh 34