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5 GONG TY CO PHAN V~N TAl DA PHUONG THUC Bach f)fing, Quan HE Chau, Thanh ph5 m. N~ng BAo cao TAl CHiNH Quy 1- Niim 2014 THUYET MINH BAo cao TAl CHINH' (Cdc Thuyet minh nay la b6 phdn h9p thana va cdn duoc arc a6ng thoi vai cdc Bdo cdo tai chinh) 1. D~c di~m hoat dqng Cong ty C6 phan V~n tai Da phuong thirc (sau day goi tit Ia "Cong ty") diroc thanh l~p til' viec c6 phan hoa doanh nghiep Nha mroc la Cong ty V~n tai Da phirong thirc thea Quyet dinh s6 1454/QD-BGTVT ngay 28 thing 05 nam 2010 cua BQ Giao thong V~n tai. Cong tyla don vi hach toan d9c l~p, hoat d9ng thea Gi~y chirng nhan dang ky doanh nghiep s ngay 01 thing 11 nam 2010 cua S6 va D~u nr Thanh pb'6 Da N~ng cfip (Gi~y chirng nhan dang ky doanh nghiep nay da 5 Ihdi~u chinh va l~n di~u chinh g~n nh~t vao ngay ), Lu~t Doanh nghi~p, Di~u l~ Cong ty va cac quy dinh phip ly hi~n hanh co lien quan. Cong ty co 6 Chi nhanh, 2 Van phong i/fli di~n va 1 Cong ty Lien doanh: Cac don vj tfijcthu9c Cong ty V~n tai Da phuong thuc 7 Chi nhinh Cong ty C6 ph~n V~n tai Da phuong thuc - Cong ty V~n tai Da phuong thuc 1 Chi nhinh Cong ty C6 ph~n V~n tai Da phuong thuc - T~i Quang Ngai Chi nhinh Cong ty C6 ph~n V~n tai Da phu~g thuc Chi nhinh Cong ty c6 ph~n V~n tid Da phuong thuc t~i Mi~n Tay Cong ty c6 ph~n V~n tai Da phuong thuc - Chi nhinh V~n tai Da phuong thuc 2 VPDD Cong ty C6 ph~n V~n tai Da phuo'ng thuc t~i Vuong qu6c Campuchia VPDD Cong ty C6 ph~n V~n tai Da phuong thuc t~i C9ng hba Dan chu Nhan dan Lao. Cong ty Lien doanh Cong ty TNHH Lien doanh BNX - Vietranstimex Nglmh nghi kinh doanh chfnh Kinh doanh v~n tai da phuo'ng thuc trong nucrc va qu6c t8. Kinh doanh v~n tai, dich V\l v~n tai hang boa b~ng duemg b9; V~n tai hang boa yen bisn va vi~n duo'ng; Ho~t d9ng djch V\lh6 trq tfijcti8p cho v~n tai duemg slit, duemg b9, duemg thuy; B6c x@phang boa, cac dich V\lph\l trq b6c x@pkhic; Cho thue kho bai, luu giu hang hoa; Djch V\lkho ngo~i quan; Lip d?t may mac va thi@tbi c6ng nghi~p; Bao duo-ng, sua chua 0 to va xe co d(}ng co' khac; Cho thue may mac, thist bj va phuong ti~n v~n t~i, xsp do-; Kinh doanh du lich dich V\llu hanh n9i dja va qu6c t@;dich V\ldu Ijch tren song; Kinh doanh CO" sa luu tru du Ijch; Cung ung nhan l\fc quan Iy, chuyen 'mon nghi~p V\lva cong nhan trong linh V\fCv~n tai, x@pdo-; Ban buon v~t li~u, thist bi lip d?t khac trong xay d\ffig; Dich V\lgicri thi~u vi~c lam; Dich V\ldong goi, bao bi cho hang boa; Trang'S

6 CONG TY CO PHAN V~N TAl f)a PHUONG THUC Bach Dang, Quan Hai Chau, Thanh ph6 Da N~ng BAocAo TAICHiNH Quy 1- Niim 2014 THUYET MINH BAo cao TAl CHINH (ti~p theo) (Cdc Thuyit minh nay ia b{5phdn hop thann va dn duoc arc a6ng thai voi cdc Bdo cdo tai chinh) Kinh doanh dich vu logistic. Dich vu giao nhan hang hoa, Dich vu khai thue hili quan. Dai ly tau bi~n va rnoi gioi hang hili; Dich vu cang; Xay dung va kinh doanh kth cau ha ding khu cong nghiep, khu do thi va khu dan cu. Xay dung cang song va cang bien; V~n tai hang hoa dirong thuy noi dia; Ban buon kim loai va quang kim loai; Gia cong chs tao sa mi fa mooc, fa mooc chuyen dung; Sua chua, bao dircng phuong tien v~n tai, xsp do, may moe, thiet bi; Nha hang va cac dich vu an uong phl)c Vl)luu dong; Khai thic qu?ng sit; Khai thic da, cat, soi, d~t set; HO<;ltdong dich Vl) h6 trq khai tmc mo va qu?ng khac; Ban buon nguyen li~u, ch~t d6t, th<;lchcao, clinker phl)c VI,l cho san xu~t xi mang; Ban buon 0 to va xe co dong ca khac; Ban phl) tung va cac bo pmn phl) trq cua 0 to va xe co dong ca khac; D<;liIy, moi gi6"i; V~n tai hanh khach ducmg bo trong noi thanh, ngo<;lithanh (tn1 v~n tai bing xe buyt); V~n tai hanh khach duong tmy noi dia; Ban buon v~t tu, thist bi va ph\! tung phl)c Vl)nganh hang hili; Ban buon, gia cong, chs bisn cac 10<;lihang nong lam th6 san, hang tm cong my ngm; San I~p m?t bing; Sua chua, dong mo'i phuong ti~n "~n tai tmy; Gia cong, chs t<;locac san ph.m ca khf; SU'a chua, dong m6"i0 to; HO<;ltdong dich Vl)h6 trq tfljctisp khac cho v~n tai Mng khong; HO<;ltdong tu v~n ky thu~t xay dvng cong trlnh h~ t~ng giao thong, xay dvng phuang an v~n tili, xsp do; Kinh doanh xang d~u va cac san ph.m lien quan. 2. Nien d9 k~toan, don vi ti~n t~ sir dl,mgtrong k~toan Nien do ks toan bit d~u tu ngay 01 thing 01 va kst thuc vao ngay 31 thing 12 hang nam. Bao cao tai chfnh va cac nghi~p V\lkS toan duq'ci~p va ghi s6 bing D6ng Vi~t Nam (VND). 3. Chu~n m1!cva ch~ d9 k~ toan ap dl;lng Cong ty ap d\lng ChS do ks toan Vi~t Nam, ban hanh thea QuySt dinh s6 15/2006/QD-BTC ngay 20/ , H~ th6ng Chu.n mvc KS toan Vi~t Nam va cac quy dinh v~ sua d6i, b6 sung co lien quan do Bo Tai chfnh ban hanh. Hinh thuc ks toan: Chung tu ghi s6. 4. Tom t~tcac chinh sach k~toan chii y~u 4.1 TiJn va cac khoiin tu'ong ilu'ong tijn Ti~n bao g6m: Ti~n m?t, ti~n gui ngan hang va ti~n dang chuysn. Trang 6

7 CONG TY CO PHAN V~N TAi :DA PHlfONG rmrc Bach Dang, Quan Hai Chau, Thanh ph6 Da Ngng BAo cao TAl CHiNH Quy 1- Nam 2014 THUYET MINH BAo cao TAl CHINH (ti~ptheo) (Cdc Thuyit minh nay lii"b{5phdn h9p thiinh vii can duac t19ct16ng thai voi cdc Bdo cdo tai chinh] Cac khoan nrong duong ti n la cac khoan dau nr ngan han co thai han thu h6i hoac dao han khong qua 3 thang k~ til' ngay mua, co kha nang chuyen d6i d~ dang thanh met hrong ti n xac dinh va khong co nhieu rui ro trong chuyen d6i thanh tien. 4.2 Cae nghi?p v~ b&ngngoai t? Viec ghi nhan, danh gia va xu 19 cac khoan chenh lech ty gia duoc thirc hien thea huang d~n cua Thong tir s6 179/20 12ITT -BTC ngay 24/10/2012 cua BQ raj chfnh. Theo d6, d6i 'vai viec thanh toan cac khoan ml,lc ti n t~ c6 g6c ngo~i t~ pmt sinh trong nam tai chfnh thl thljc hi~n thea ty gia thljc ts t~i thai di~m pmt sinh giao dich ngo~i t~ clla Ngan hang thuong m~i nai Cong ty c6 giao dich; d6i vai vi~c danh gia l~i s6 du ngo~i t~ cu6i nien dq ks toan thl thljc hi~n thea cy gia mua vao clla Ngan hang thuong m~i nai Cong ty rna tai khoan cong b6 t~i thai di~m k@tthuc nam tai chfnh.. CMnh l~ch cy gia ngo~i t~ pmt sinh trong ky va do danh gia l~i s6 du cu6i ky duqc phan anh vao k@t qua ho~t dqng kinh doanh trong ky. 4.3 Cae khoan phiii thu Cac khoan phiii thu duqc trlnh bay tren bao cao tai chfnh thea gia trj ghi s6 cac khoan phai thu khach hang va phai thu khac. DlJ phong nq phai thu kh6 doi th~ hi~n phan gia trj dlj kisn bi t6n th~t do cac khoan phai thu khong duqc khach hang thanh toan pmt sinh d6i vai s6 du cac kholm phai thu t~i thai di~m k@tthuc nien dq k@toano Vi~c trfch l~p dlj phong thljc hi~n thea huang d~n t~i Thong tu s6 228/2009/TT-BTC ngay 07112/2009 clla BQ Tai chfnh. 4.4 Himg tan kho Hang t6n kho duqc ghi nh~n thea gia th~p hon giua gia g6c va gia trj thuftn c6 th~ thljc hi~n duqc. Gia g6c hang t6n kho bao g6m chi phf mua, chi phf chs.bisn va cac chi phf lien quan tnjc tisp khac pmt sinh d~ c6 duqc hang t6n kho o dja di~m va tr~ng thai hi~n t~i. Gia trj thuan c6 th~ thljc hi~n la gia ban uac tfnh tru di chi phf uac Hnh d~ hoan thanh hang t6n kho va chi phf uac Hnh dn thi@tcho vi~c tieu thv chung. Gia g6c hang t6n kho duqc tfnh thea phuong phap nmp truac.xu~t truac va duqc h~ch toan thea phuong pmp ke khai thuang xuyen. DlJ phong giam gia hang t6n kho duqc trfch l~p khi gia trj thuan c6 th~ thljc hi~n duqc clla hang t6n kho nm hon gia g6c. Vi~c trfch l~p dlj phong thljc hi~n thea huang d~n t~i ThOng tu s6 228/2009/TT BTC ngay 07112/2009 cua BQ Tai chfnh. 4.5 Cae khoan iiliu tll'tai chfnh Cac khoan.dautu vao cong ty con, cong ty lien kst, cong ty lien doanh va cac khoan dau tu tai chfnh khac duqc ghi nh~n thea gia g6c. DlJ phong duqc l~p cho cac khoan giam gia dau tu n@upmt sinh t~i ngay kst thuc nien dq ks toano Vi~c trfch l~p dlj phong thljc hi~n thea huang d~n t~i Thong tu s6 228/2009/TT-BTC ngay 07112/2009 va Thong tu s ITT-BTC ngay 28/6/2013 cua BQ Tai chfnh. 4.6 Tai san coi1jnhhim hinh Nguyengia Tai san c6 djnh huu hlnh duqc phan anh thea nguyen gia tru di kh~u hao lily k@. Trang 7

8 CONG TY CO PHANV ~N TAl BA PHlJONG THUC Bach D~ng, Quan Hai Chau, Thanh ph6 Da N~ng BAo cao TAl CHiNH Quy I - Niim 2014 THUYET MINH BAO cao TAl chinh (ti~ptheo) (Cdc Thuyit minn nay la b(jphdn h9p thanli va cdn duac a9ca6ng thai vai cdc Baa cdo tai chfnh) Nguyen gia bao g6m gia mua va toan bq cac chi phi rna Cong ty bo ra d~ co duoc tai san c5 dinh tfnh d~n thai di~m dua tai san c5 dinh do vao trang thai s~n sang su dung. Cac chi phi phat sinh sau ghi nhan ban d~u chi duoc ghi tang nguyen gia tai san c5 dinh neu cac chi phi nay chic chin lam tang loi ich kinh t~ trong tuong lai do su dung tai san do. Cac chi phi khong thoa man di~u kien tren diroc ghi nhan la chi phi trong ky.". KhOu hao Kh~u hao diroc tfnh thee phuong phap duong thang dua tren thai gian hiru dung uoc tinh cua tai san. Muc kh~u hao phil hqp vai Thong tu s5 45/20131TT-BTC ngay 25/04/2013 cua BQ Tai chinh. Loai tai san Nha cua, V?t ki~n truc May moc, thi~t bi Phuong ti~n v?n tai Thi~t bi dl,lrigcl,lquan 19 Thai gian kh~u hao (nam) Tili san c6 ifinh thue tili chfnh Nguyengia Tai san c5 dinh thue tai chinh duqc phan anh thee nguyen gia tru di kh~u hao lily k~. Nguyen gia duqc ghi nmn bing gia tri hqp 19 cua tai san thue ho~c gia tri hi~n t?i cua khoan thanh toan ti~n thue t6i thi~u c9ng vai cac chi phi tivc ti~p phat sinh ban d~u lien quan d~n ho?t dqng thue tai chinh. KhOu hao Kh~u hao duqc tfnh thee phuong phap duang th~ng. Muc kh~u hao phu hqp vai Thong tu s5 45/2013ITT-BTC ngay 25/ cua B9 Tai chinh. Lo?i tai san Thai gian kh~u hao (nam) Phuong ti~n v?n tai Tili san c6 ifinh vo hinh QuyJn sir dlfng ifot TSCD vo hlnh la quy~n su dl,lng d~t bao g6m: - " Quy~n su dl,lng d~t duqc nm nuac giao co thu ti~n Slr dl,lng d~t ho~c nh?n chuy~n nhuqng quy~n su dl,lng d~t hqp phap (bao g6m quy~n Slr dl,lng d~t co thai h?n, quy~n su dl,lng d~t khong thai h?n). - Quy~n Slr dl,lng d~t thue tmac ngay c6 hi~u ll,fc eua Lu?t D~t dai nam 2003 rna da tra ti~n thue d~t cho ca thai gian ihue ho~c da tra tmac ti~n thue d~t cho nhi~u nam rna thai h?n thue d~t da duq c tra ti~n con l?i it nh~t la 05 nam va duqc co quan co thfim quy~n cfrp gi~y chung nmn quy~n su dl,lng dk Nguyen gia TSCD la quy~n su dl,lng d~t duqc xac dinh la toan bq khoan ti~n chi ra d~ co quy~n Slr dl,lng d~t hqp phap c9ng cac chi phi cho d~n bu giai phong m~t bing, san l~p m~t bing, l~ phi tmac b? (khong bao g6m cac chi phi chi ra d~ xay dljllg cac cong trlnh tren d~t); ho~c la gia tri quy~n su dl,lng d~t nmn gop v5n. Quy~n su"dl,lng d~t khong co thai h?n thl khong thl,fc hi~n kh~u hao. Trang 8

9 eong TY eo PHANV!N TAl DA PHUONGrmrc Bach Dang, Quan Hai Chau, Thanh ph6 Ba N~ng BAo cao TAl CHiNH Quy 1- Niim 2014 THUYET MINH BAo cao TAl CHINH (ti~ptheo) (Cac' Thuyet minh nay fa b(j phdn hop thann va cdn duoc doc a6ng thai vai cdc Bdo cdo tai chfnh) Cdc tai siin e6 iljnh vo hinb kluic Cac tai san c6 dinh vo hinh khac diroc phan anh thea nguyen gia tnr di khau hao lily ks. Kh~u hao cua tai san c6 dinh vo hinh khac diroc tfnh thea plurong phap duong thang dira tren thai gian hiru dung iroc tinh cua tid san. Ty l~ kh~u hao phu hop voi Thong tir s6 45/2013/TT-BTC ngay 25/04/2013 cua B('>Tai chinh, Thai gian khau hao (nam) Phiin mem may tfnh Chi phi trii truoc dai han Chi phi tra truac dai h~n phan anh cac chi phi thljc ts da phit sinh nhung co lien quan dsn kst qua ho~t d('>ngsan xu~t kinh doanh cua nhi6u nien d('>ks toano Chi phi tra truac dai h~n dugc phan b6 trong khoang thai gian rna 19i ich kinh ts duq'cdlj kisn t~o ra Cae khoiln phili tril va chi phi trieh tru'o'e Cac khoan phai tra va chi phi trich truac dugc ghi nh~n cho S9 ti6n phai tra trong tuo'ng lai lien quan dsn hang boa va dich Vl,lda nmn dugc khong phl,l thu('>cvagvi~c Cong ty da nmn dm;rc hoa dan cua nha cung dp hay chua Chi phi ili vay Chi phi di vay trong giai do~n diiu tu xay dljng cac cong trlnh xay dljllg CO' ban do' dang dugc tinh VaG gia tri,cua tai san do. Khi cong trlnh hoan thanh thl chi phi di vay dugc tinh VaGchi phi tai chinh trong ky. T~t cci cac chi phi di vay khac duq'cghi nh~n VaGchi phi tai chinh trong ky khi phit sinh, 4.12 Phiin ph6i l{li nhu{in thuan Lgi nhu~n thuiin sau thus trich l~p cac quy va chi a cho cac c6 dong thea Nghi quyst cua D~i hqi c6 dong Ghi nh{in doanh thu Doanh thu bin hang va cung dp dich Vl,ldugc ghi nh~n khi co kha nang thu dugc cac 19i ich kinh ts va co ths xac dinh dugc m('>tcach chilc chiln, d6ng thai thoa man di6u ki~n sau:./ Doanh thu bin hang dugc ghi nmn khi nhung rui ro dang ks va quy6n sa huu v6 san ph~m da dugc chuysn giao cho nguai mua va khong con kha nang dang ks nao lam thay d6i quyst dinh cua hai ben v6 gia bin ho~c kha nang tra l~i hang../ Doanh thu cung dp djch vl,l dugc ghi nmn khi da: ho~lllthanh dich Vl,l.TruOng hq'p dich Vl,l dugc thljc hi~n trong nhisu ky ks toan thl vi~c xac dinh doanh thu trong tung ky dugc thljc hi~n can cu VaGty 1~hoan thanh dich Vl,lt~i ngay kst thuc nien d('>ks toano Doanh thu ho~t d('>ngtai chinh dugc ghi nmn khi doanh thu dugc xac dinh tuong d6i chilc chiln va co kha nang thu dugc 19i ich kinh ts tu giao dich do../ TiSn lai dugc ghi nh~n tren co'sa thc)'igian va lai su~t thljc ts../ c6 tuc va lq'inhu~n dugc chia dugc ghi nmn khi Cong ty dugc quysn nh~n c6 tuc ho~c duq'c quysn nh~n 19i nhu~n tu vi~c g6p v6n, Trang 9

10 CONG TY CO PHAN V~N TAl f>a PHUONG THUC Bach Dang, Quan Hai Chau, Thanh ph6 Da N~ng BAa cao TAl CHiNH Quy I - Ndm 2014 THUYET MINH BAo cao TAl CHINH (ti~ptheo) (Cdc Thuyet minh nay ia b(jphdn hop thanli va can duoc doc a6ng thai voi cdc Baa cdo tai chinh) 4.14 Thui thu nh{ip doanh nghiip Chi phi thue thu nhap doanh nghiep trong ley bao g6m thu thu nhap hien hanh va thue thu nhap hoan lai. Thue thu nhap hien hanh la khoan thu duoc tinh dua tren thu nhap chiu thu trong ley voi thu su~t co hieu lire tai ngay k t tlnic nien do ks toan. Thu nhap chiu thus chenh lech so voi 19i nhuan k to an la do di~u chinh cac khoan chenh lech tam thoi gifra thu~ va k toan cling nhir di~u chinh cac khoan thu nmp va chi phi kh6ng phai chiu thue hay kh6ng duq'ckhh tiir. Thu thu nh~p hoan l1;lidugc xac dinh cho cac khoan chenh l~ch t1;lmthai t1;lingay k t tmc nien do k toan gifra CO" sa tinh thu thu nmp cua cac tai san va ng phai tra va gia tri ghi s6 qia chung cho mvc dfeh bao cao tai chinh. Thu thu nmp hoan l1;liphai tra dugc ghi nh~n cho t~t ca cac khoan chenh l~ch t1;lmtho i.tai san thu thu nmp hoan l1;lichi duq'cghi nmn khi chic chin trong tuang 1a\ se co 19i nhu~n Hnh thu d~ SIT dvpg nhfrng chenh l~ch t1;lmthai dugc kh~u tiir nay. Gia tri cua thu thu nmp hoan l1;lidugc tinh thea thu su~t dlj tfnh se ap dl,mg cho nam tai san dugc thu h6i hay ng phai tra dugc thanh toan dl,l'atren cac muc thu su~t c6 hi~u lljc t1;lingay k t thuc nien do k toan. Gia'tri ghi s6 cua tai san thu thu nmp doanh nghi~p hoan l~i phai dugc xem xet l1;livan ngay k t thuc nien do ke toan va phai giam gia tri ghi s6 cua tai san thu thu nh~p hoan l:;liden muc dam bao chic chin c6 dll 1qi nhu~n tinh thu cho phep 19i feh cua mot ph~n ho~c toan bo tai san thu thu nh~p hoan l1;lidugc sir dt,mg Thui sufit va cac l~phf nijp Ngan sach ma Cong ty ilang ap d1;lng Thu Gia tri gia tang: -/ Thu su~t 0%: Ap dt,mg cho h01;ltdong v~n tai qu6c t. -/ Thu su~t 10%: Ap dt,mg d6i v6i cac h01;ltdong v~n chuy~n, b6c x p noi dia, 1uu kho bai va cac dich V\lkMc. Thu Thu nh~p doanh nghi~p: Ap d\lng mlfc thu su~t thu thu nmp doanh nghi~p 1a25%. Cac 101;liThu khac va L~ phi nop thea quy dinh hi~n hanh. s. Ti~n Ti~n m~t Ti~n giri ngan hang Ti~n giri co ky h?udum 3 tmng 31/03/2014 VND /12/2013 VND CQng Olc khoan phai thu khac Trang 10

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16 CONG TY CO PHA.N VAN TAl DA PHU'<JNG THUC Bach:Ding,Qu~n'Hai Chau, Thanh ph6da N~ng BAo cao TAl CHiNH Quy 1- Nam 2014 THUYET MINH BAo cao TAl CHiNH (ti~ptheo) (Cdc Thuyit minh nay ia b(j phdn hap thanh.va can dirac doc il6ng thoi vai cdc Bdo cdo tai chinh) 22. Vay va ng dai han Vay dai han - Ngdn hang DT & PT Vi?t Nam, CN DO.Nang - Ngdn hang TMCP Qudn il9i, CN Da Nang - Ngtin hang Sai Gon - Ha N9i,' CN DO.Nang - Cong ty Tai chinh c6 phdn Dien luc, CN DO.Nang No dai han - Cong ty CITC TNHH 1TV.NH DT & PT VN, CN Da Nang - Cong ty TNHH MTV Cho thue Tai Chinh Ngtin Hang A CMu C{lng 31/03/ /12/2013 VND VND ; D~n thai di m ,C6ng ty da ky cac hq'pd6ng sau: a) Yay Ngan hang D~u tir va PMt trien Viet Nam Chi nhanh Da N~ng thea 2 hq'pd6ng yay: Hop d6ng tin dung s6 01/2009IHD ngay 03/09/2009 d~u tu cho du an "d~u nr bb sung M thong Ro mooc nr hanh". Thai h~n yay 84 tmng tinh tu ngay giai ngan d~u'tien. Lai su~t tha n6i = Lai su~t ti@t ki~m VND 12 tmng tra 1aisau duqc niem y~t t~i HQi sa chinh Chi nmnh Ngan hang D~u tu ya Phat tri n Thanh ph6 Da N~ng + phi 3%/nam, di~u chinh 6 thang 1 l~n yao thai di m 26/06 ya 26112hang nam. - Hqp d6ng tin dvng s6 01l201OIHDngay 19/08/2010 d~u tu cho dl,l'an "D~u tu b6 sung 24 trvc Ra mooc thuy 1l,l'cphvc yv y~n chuy n hang sieu truang sieu trong". Thai h~n yay 72 tmng tinh tu ngay giai ngan d~u tien. Lai su~t cho yay = Lai su~t ti~t ki~m VND 12 thang tra 1aisau duo'cniem y~t t~i HQisa chinh Chi nhanh Ngan hang D~u tu ya Phat tri n Thanh ph6 Da N~ng + phi ngan hang tha n6i, 1aisu~t duqc di~u chinh 3 tmng 1 l~n yao cac thai d.i m26/03,26/06,26/09 ya 26112hang nam.. ea 2 hq'pd6ng yay tren duqc th~ ch~p b~ng chinh tai san hlnh thanh tu Y6nyay. b) Yay Ngan hang TMCP Quan d(>i.,..chi nhanh t~i Da N~ng thea 2 hq'pd6ng yay: - Hqp d6ng tin dvng s6 01l53824/2007INHQD.DNIHDTDTHIOl ngay 11109/2007d~u tu 2 Ra mooc tl,l' hanh ki u MSPE 6/4/3.0. Thai h~n yay cua hqp d6ng 1a93 tmng tinh tu ngay gi~hngan mon yay d~u tien. Lai su~t tha n6i = Lai su~t ti~t ki~m USD ky h~n 24 thang tra 1aisau cua Ngan hang TMCP Quan d(>i+ Phf 2,8%/nam, 1aisu~t di~u chinh 1 thang 1 l~n. HQ'Pd6ng tin dvng s TD.DN ngay 09/ d~u tu 36 trvc ramooc tv hanh ki u MSPE 6/4/3.0, 12 tn,lc ramooc tv hanh ki u MSPE 6/2/6.3. Thai h~n yay 1a75 thang tfnh tii ngay giai ngan mon yay d~u tien. Lai su~t tha n6i = Lai su~t ti~t ki~m EUR ky h~n 12 thang tra 1aisau cua Ngan hang TMCP Quan d(>i+ Phi 6,4%/nam, 1aisu~t di~u'chinh 3 thang 1 l~n. Ca 2 hq'pd6ng yay tren duqc th~ ch&pb~ng chinh tai san hlnh thanh tu Y6nyay. c) Yay Ngan hang TMCP Sai Gon - Ha N(>i(SHB) - Chi nmnh Da N~ng thea hop d6ng tin dt,mgs6 828/09IHDTDITDH-DN/SHB DN ngay 31112/2009 d~u tu 10 d~u keo d~c chung phl,lcyv hang sieu truang, sieu trong. Thai h~n yay 60 thang tinh tu ngay giai ngan Y6nyay l~n d~u tien. Lai su&ttha nbi = Lai su&tcao nh~t ti~t ki~m 12 tmng tra 1ai sau cua SHB + 0,4%/thang nhung kh6ng th~p han 1aisu~t cho yay t6i thi u duqc quy djnh bai SHB t~i thai di m di~u chinh thea tung d6i tuqng khach hang, tuang Ungyai thai di m thay dbi lai su~t, di~u chinh 3 thing mot l~n yao ngay 25 cua tmng cu6i cling m6i quy. HQ'Pd6ng yay tren duqc th~ ch~p b~ng chfnh tai san hlnh thanh tu Y6nyay. Trang 16

17 CONG TY co PHAN V~N TAl DA PHUONG THUC Bach D~ng, Quan Hai Chau, Thanh ph6 Da N~ng BAo cao TAl CHiNH Quy 1- Niim 2014 THUYET MINH BAo cao TAl CHiNH (ti~ptheo). (Cdc Thuyet minn nay la h9 phdn h9]jthanh.va cdn duac doc a6ng thai voi cdc Bdo cdo tai chinh) d) Yay Cong ty Tai chinh C6 phan Dien hrc - Chi nhanh tai Da N~ng (EVNFC) thea 2 hop d6ng yay: - Hop d6ng tfn dung s6 01/2011IHDTD-TH-DN/TCDL-CNDN ngay 22/ d&u M thong bam ballast. Thai han yay cua hop d6ng la 60 thang tinh tir ngay nhan ti~n yay l&nd&u.lai sufit cho yay = lai sufit huy dong tist kiem trung binh bang d6ng Vi~t Nam 12 thang tnt liii sau cua 4 ngan hang thuong mai (VCB, BIDV, Vietinbank, Argibank) + Phi 4%/nam, di~u chinh 3 thang/lan. Hop d6ng yay tren duoc ths chfip bang chfnh tai san hlnh t~anh tic v6n yay. - Hgp d6ng tfn dl,lng s6 08/2011IHDTD-TH-DNITCDL-CNDN ngay 14 thang 11 nam 2011 xay dl,l'ng - "Nha kho nong sc'mkho va gara 0 to t~i Thi trfin PM My, huy~n Tan Thanh, tinh Ba Ria - Vilng Tau". Thcri h~n.vay clla hgp d6ng la 60 thang tfnh tic ngay nh~n ti~n yay l&n d&u. Uii sufit cho yay = Liii sufit huy d('>ngtist ki~m trung blnh b~ng d6ng Vi~t Nam 12 thang tra Uii sau clla 04 Ngan hang thuang m~i (Vietcombank. 'BIDV, Vietinbank, Agribank) + bien d('>t6i thist 5%/nam, di~u chinh 3 thang/l&n. Hgp d6ng yay tren dugc ths chfip b~ng chfnh tai situ hlnh thanh tic v6n yay. e) Yay Cong ty Tai chfnh C6 ph&n Xi mang thea H9P d6ng tfn dl,lng s ITDHlCFC VIETRANSTIMEX ngay 29/ d~ d&u tu 36 tfl,lcramooc thily ll,l'c phl,lc Vl,lv~n t,jj hang sieu truang, sieu tr9ng nam Thai h~n yay 60 thang tfnh tic ngay giih ngan d&ulien. Liii sufit d6i vai cho 'yay b~ng VND = Blnh quan liii sufit tist ki~m VND ky h~n 12 thang tni liii sau clla hai ngan hang D&utu & Phat tri~n Vi~t Nam va Ngan hang TMCP Ngo~i thuang Vi~t Nam dugc cong b6 con hi~u ll,l'ct~i ngay giai ngan d&u tien va cac ngay d&u tien cua ky di~u chinh liii sufit + 4%/nam va khong vu9t qua 150% liii sufit ca ban cua Ngan hang Nha nuac, di~u chinh 3 thang/l&n tfnh tic ngay giai ngan d&utien va - ap dl,lng cho toan b('>s6 du ng g6c yay cua hgp d6ng nay. Hgp d6ng yay tren dugc ths chfip b~ng chfnh tai san hlnh thanh tic v6n yay. f) Thue tai chfnh C6ng ty Cho thue tai chfnh TNHH MTV Ngan hang D&utu & Phat tri~n Vi~t Nam - Chi nhanh Da N~ng thea Hgp d6ng cho thue tai chfnh s6 03/2011IHDCTTC ngay 08/ thue xe tai duo Thai h~n thue la 60 thang k~ tic thai di~m nh~n ng dh tien. Liii sufit cho thue = lai sufit huy d('>ng ti~n gui ky h~n 12 thang tra cu6i ky do C6ng ty CTTC TNHH MTV - Ngan hang DT&PT Vi~t Nam cong b6 trong tung thai ky (-+-) vai 5%/nam va dugc di~u chinh 03 thang 01 1&n(thea Phl,l ll,lchgp d6ng cho thue tai chfnh s6 03/03/2011IPL-HDCTTC ngay ). g) Thue tai chfnh C6ng ty TNHH MTV Cho thue tai chfnh Ng~n hang A CMu thea 2 Hgp d6ng cho thue tai chfnh: - Hgp d6ng cho thue tai chfnh s l2IHDCTTC-DPT ngay 30109/2012 thue 03 dn du va 05 fa mooc. Thai h~n thue la 48 thang k~ tic ngay nmn ng d&u tien. Liii sufit cho thue dugc di~u chinh trong to an b('>thai gian thue thl,l'cts (theo dinh ky thay d6i liii sufit), k~ ca thai gian vugt qua thai h~n thue nsu ben thue khong tra ng dung h~n. Liii sufit cho thue dugc thay d6i dinh ky 03 tbang/l&n. Khi Ngan hang Nha nuac tang/giam dl,l'trfr b~t bu('>c,cu m6i muc tang/giam 1% liii sufit cho thue tai chfnh se Hlng/giam X%. Trong do: X dugc xac dinh can cu vao muc tang ho~c giam muc dl,l'trfr b~t bu('>cclla Ngan hang Nha nuac Vi~t Nam thea nguyen t~c sau: tuang Ung vai muc tang ho~c giam muc dl,l'tm b~t bu('>c1%, X se tang ho~c giam (so vai muc liii sufit ap dl,lng truac thai di~m Ngan hang Nha nuo'c Vi~t Nam tang ho~c giam dl,l'trfr b~t bu('>c)la 0,144%. - Hgp d6ng cho thue tai chfnh s IHDCTTC-DPT ngay 25112/2012 thue 03 xe dn duo Thai h~n thue la 48 thang k~ tic ngay nh~n ng d&utien. Uii sufit cho thue dugc di~u chinh trong toan b('>thai gian thue thl,l'cts (theo dinh ky ihay d6i liii sufit), k~ ca thai gian vuqt qua thai h~n thue nsu ben thue kh6ng tra ng dung h~n. Liii sufit cho thue dugc thay d6i dinh ky 03 tbang/l&n. Khi Ngan hang Nha nuac tang/giam dl,l'tm b~t bu(,>c,cu m6i muc tang/gi~m 1% Uii sufit cho thue tai chfnh se tang/giam X%. Trong do: X dugc xac dinh can cu vao muc tang ho~c giam muc dl,l'trfr b~t bu('>ccua Ngan hang Nha nuac Vi~t Nam thea nguyen t~c sau: tuang Ung vai muc tang ho~c giam muc dl,l'tm b~t bu('>c1%, X se tang ho~c giam (so vai muc liii sufit ap dl,lng truac thai di~m Ngan hang Nha nuac Vi~t Nam tang ho~c giam dl,l'tm b~t bu('>c)la 0,144%. Trang 17

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