LLLLLLL UUme eens ddd ddd Deloitte. ean ‘Making an impact since 1991 TONG CONG TY HANG KHONG VIET NAM - CTCP (Thanh l6p tai nurée Céng hoa X6 hoi Chd nghia Vigt Nom) BAO CAO TAI CHINH HOP NHAT DA DUOC KIEM TOAN Cho nam tai chinh két thac ngay 31 thang 12 nim 2020TONG CONG TY HANG KHONG VIET NAM - CTCP ‘86 200 Nguyén Son, Phurong BB D8, Quan Long Bién ‘Thanh phd Ha N6i, Viet Nam MYC LUC NOLDUNG Bho CAO CUA BAN GIAM BOC BAO CAO KiEM TOAN ©0C LAP BANG CAN 861 KETOAN HOP NHAT ‘BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT BAO CAO LUU CHUYEN TIEN TE HOP NHAT THuyET MINH BAO CAO TAI CHINH HOP NHAT \ wsTONG CONG TY HANG KHONG VIET NAM - CTCP ‘56 200 Nguyén Son, Phuréng BS DE, Quan Long Bién “Thanh phé Ha NG, Vidt Nam BAO CAO CUA BAN GIAM BOC Ban Gidim 6c Téng Cong ty Hang khong Vigt Nam - CTCP (goi tat la “Téng Cong ty") 68 trinh bao céo nay cing vei bdo cco tl chinh hop nhit cia Téng Céng ty cho nm tai chinh két thiic ngay 31 thang 12 nm 2020. HOI DONG QUAN TRI VA BAN GIAM BOC Cac thanh vign cia H6i dng Quan tri va Ban Giém dBc Téng Cong ty da diu hanh Téng Céng ty trong nm va dén. gay lap bio céo nay gbm: Hi @ng Quan te} Ong B8ng Ngoc Hoa ‘Chi tch (bé nhiém ngay 10 théng 8 nm 2020) ‘ng Pham Nage Minh Chi tich (min nhigm ngay 20 théng 8 nam 2020) ‘Ong Ta Manh Hing by vien ‘Ong Lé Hong Ha ty vién (b6 nhiém ngay 10 thang 8 nam 2020) ‘Ong Lé Trung Giang. Oy vign (b6 nhiém ngay 01 thang 01 nm 2021) Ong Tomoji shi Uy vién (b8 nhigm ngay 10 thang & nm 2020) ‘Ong Nguyén Xuan Minh by vién (min nhiém ngay 10 thang 8 nam 2020) Ong Koji Shibata Uy vign (min nhigm ngay 10 thang & nm 2020) Ong Duong Tri Thanh Uy vién (min nhigrm ngay 02 thang 01 nam 2023) Ban Gidm déc ‘Ong Lé Hong Ha ‘Téng Gidm déc (bé nhiém ngay 01 thang 01 nam 2021) Phé Téng Gm dc (min nhiém ngdy 01 théng O2 nam 2021) Ong Duong Tri Thanh Téng Glém dc (min nhiém ngay 01 théng 01 nim 2021) Ong Trinh Hong Quang Phé Téng Gidm 66 Ong Trinh Ngoc Thanh Phé Téng Gidm 6c ‘Ong Nguyén Hong Linh Phé Téng Gidm d6c ‘Ong Dang Ngoc Hoa Phé Téng Gidm d6c (mién nhiém ngay 10 théng 8 nim 2020) Ong Nguyén Thai Trung, Phé Teng Giém dc (min nhigm ngay 01 thang 11 nam 2020) ‘Ong Tran Thanh Hién ké toan truéng ‘TRACH NHIEM CUA BAN GIAM DOC ‘Ban Glim dc Téng Céng ty c6 tréch nhigm Igp bo cdo tai chinh hgp nhat phan énh mot cach trung thyc va hop ly tinh hinh tai chinh hop nhat cia Téng Céng ty tai ngay 31 théng 12 nim 2020, cing nhu két qué host dng kinh doanh, hop nhét va tinh hinh Ivu chuyén tin t@ hop nhdt cho nim tai chinh két thac cing ngay, phil hgp véi chun myc ké toan, ché 46 ké ton doanh nghiép Vit Nam va cdc quy dinh php If cé lién quan dén viéc lap va trinh bay béo cdo 181 chinh hgp nhat. 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Ay BugD‘Uod Aa BugD 92 Qn BN IYD.UR BUQKL NH/Na-60 8 9s nywi (o2qj dpi) AYHN dH HNJHO IL Oy> Oye HNIW 13ANHL ‘01D INVN 131A SNHY ONYH ALONOD ONOLTONG CONG TY HANG KHONG VIET NAM - CTCP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) Miu $6 8 09-0N/HN ‘Thuyét minh v8 kha nang so sénh théng tin trén bdo céo tai chinh hgp nhat ‘$6 ligu so sinh Ia sé ligu cia béo cdo tai chinh hyp nhat d3 duigc kiém toén cho nam tai chinh két thicngay 31 théng 12 nim 2029. CO'SO LAP BAO CAO TAI CHINH HOP NHAT VA NAM TAI CHINH Co sé Ip bio cdo tai chinh hgp nhét ao céo tai chinh hgp nhat kém theo dugc trinh bay bing Ding Viét Nam (VND), theo nguyén téc gié BSc -va phil hgp véi chuan myc ké toan, ché 46 ké todn doanh nghiép Viét Nam va cdc quy dinh phép ly cé lig quan dn viéc lap va trinh bay béo céo tal chinh hgp nat. Bao céo tai chinh hgp nhat cia Téng Céng ty Hang khéng Viét Nam - CTCP dug lp theo Quy dinh ché 46 bo cdo tai chinh hop nhat ap dung cho Téng Cong ty Hang khéng Viét Nam— CTCP éuigc ban hanh theo Quyét dinh s6 1913/QD-TCTHK-TCKT ngay 18 théng 12 nim 2015 cla Téng Cong ty. Quyét dinh nay dvge xay dyng dya trén Quyét dinh s6 2581/TCTHK-TCKT ngay 30 thang 12 nm 2011 cla Téng Cone ty d8 duoc 8 Tai chinh chép thuén tai Céng van s6 17011/BTC-COKT ngdy 14 thang 12 n&m 2011. Ché d6 béo céo tai chinh hgp nhat 4p dung cho Téng Cong ty Hang khéng Vigt Nam — CTCP c6 m6t s6 khéc biét so vai Chun mic ké todn Vigt Nam ("VAS") s6 07 "KE todin céc khodn du tw vao cing ty lién két” va VAS 25 "Béo céo ‘i chinh hop nhét va céc khodn au tu vao céng ty con” ban hanh theo Quyét dinh s6 234/2003/QB-BTC nigay 20 thang 12 nm 2003 va huréng din thy hign tai Thng tu s6 161/2007/TT-BTC ngay 32 thang 12 nim 2007 va Théng tu s6 202/2014/TT-BTC ngay 22 thdng 12 nam 2014 cia 89 Tai chinh, cy thé nhur sau = Téng Céng ty thyc hign lai tri theo nguyén téc s6 nh8 hon d6i véi s6 du céc khodn cng ng phai thu ‘va phdi tr, cho vay va di vay, cic nghiép vu doanh thu va chi phi gia COng ty me véi cic céng ty con Va gta cdc céng ty con v6i nhau trong trvbng hop s6 ligu d6i chiéu, xéc nhén gid Céng ty me véi cic céng ty con ho’c gira céc céng ty con khéng bing nhau. Ring truémg hyp phat sinh giao dich Céng ty ‘me cung ep dich vy van chuyén cho c6ng ty con thi ki diBu chinh s@ ly theo s6 liu bo céo cia cong ty con; va ~ Hang tan kho mua bin n6i bé duvgc gid dinh 1a s6 tn kho cia nam true 48 durgc tiéu thy hét trong nam nay. ‘io céo tai chinh hap nhét kem theo khéng nhim phn dnh tinh hinh taichinh hop nat, két qua hoat dong kinh doanh hgp nhét va tin hinh uu chuyén tin té hop nat theo cic nguyén téc va théng Iék8 tosn dg chp nhan chung tai cic nud kd ngoai Vigt Nam. Gia dinh hoat d6ng lign tye ‘Tai ngay 31 théng 12 ndm 2020, ng ngén han ciia Téng Céng ty vot qué tai san ngan han voi sé tin la (24.456 ty VND (tai ngay 31 thang 12 nam 2019: 12.133 ty VND) va khodn pI ra qua han cla Téng Cong ty 13 6.640 ty dong (tal ngdy 31 thang 12 nm 2019: 0 dBng). Téng Céne ty c6 két qu’ kinh doanh hop nht 16 trong nam vdi sé tién la 11.178 ty VND (nam 2029: Iai 2.537 ty VND) va lu chuyén tién thudn tir hoat dng kinh doanh hgp nhat trong ndm am 6.456 ty VND (nam 2019: dyong 8.819 ty VND). Dich bénh COVID- 19 dang tiép tuc nh huéng tiéu cyc dén tinh hinh tai chinh hyp nhit va hoat dng kinh doanh hgp nhat ciia Téng Céng ty. Kha nng hoat dong lién tyc cla Téng COng ty sé phy thudc vao sy hd tro vé tai chinh cia Chinh phd Viét Nam va viéc duoc gia han thanh toan cac khoan vay, cdc khoan phai tra tir cic ngan hang thuong mai, cdc t6 chitc tin dung va céc nha cung cSp cing nhu dién bién cia dich COVID-19. H6i dng Quan tri va Ban Giém dBc Téng Céng ty di va dang thung xuyén dénh gi nh hung va quyét ligt tri khai céc ké hoach 46i phé véi Khiing hong 48 Téng Céng ty cé thé duy tr tdi da kha ning hoat dong lién tyc trong ngén han. Céc gidl phép da va dang thyc hién bao gbm: = Téng Céng ty diéu chinh ia lich bay va céc ching bay phil hgp véi nhu cu thi trvéng va cdc dién bign kiém soat dich ben cia Chinh phii nhm ti wu héa chi phi va str dyng di tau bay hign 6. Tir thang 5 nm 2020 téi ngay lip béo ca tai chinh hgp nhat nay, Téng COng ty 43 mé thém 21 du’mng bay trong, 15 2TONG CONG TY HANG KHONG VIET NAM - CTCP THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) MAU $6 8 09-DN/HN nude (lén con 86 téng cng 61 dutbng bay n6i dia), duy tr thi phn vgn t8i hanh khach ndi dia dc biét trong gial Goan mila cao diém trong nim; ‘Téng Céng ty 63 thy hign co edu lal dich vy van tal trong dé tng cdc chuyén bay chév hang héa trong glal doan suy gidm nhu cu van ti hanh khach trong nude va quéc té. Do d6, doanh thu vén tai hang héa, buru kién trong nim 2020 chi suy gidm khodng 20% so vai nam trutéc (Thuyét minh s6 30) va tiép ‘uc ting truéng trong nam 207 + Téng Céng ty cting thuc hin quyétliét céc bién phép c&t giém chi phi quan I chung, chi phi gidn tiép, chi phi quang edo, tigp thi, xGc tién thyrong mai, chi phi ban hang; = Téng Céng ty diGu chinh chinh sch sir dung lao dng va chi phi lao déng bao gm chi phi lucng cia phi céng, tip vign, lanh dao va céc b6 phn khdc trong Téng Cong ty; = Téng Céng ty 4% va dang tiép tyc dim phan giam gid, hod tién 46 thanh toén véi céc 46i téc, trong 46 6 nhiéu d6i téc d3 dng y gldm gid (46 vei chi phi thué may bay, nhdn cng bio dung, ..) hoc hosn tign 46 thanh todn (d6i véi chi phi thué may bay, quan ly bay, cdc dich vy chuyén bay,..); = Hau hét céc ngin hang a3 dng y gid thanh toén ng vay cho céc khoan vay dén han hode gidn céc kon du ne vay g6¢ dap ting cdc diéu kién quy dinh tai Thong tu s6 01/2020/TT-NHNN ngay 13 thang, 3 nm 2020 ban hanh bat Ngén hang Nha nuGc Vigt Nam (dp dung véi céc khodn dur ng g6c dén han ‘rd tir ngay 23 thing 01 nim 2020 dén ngay lin kB sau 3 thing ké tir ngay Thi tuéng céng bé het dich), ho’ gim chi phi ai vay phai tr; Téng Cong ty cling dang trong qué trinh dam phan véi cae ngan hang néi dia d c6 thém han mic tin dng trong nam 2023; = hm t6i zu héa hoat dng va cit gim chi phi, Téng Céng ty diéu chinh tiéu chusin, quy trinh dich vy i véi dich vy mat dat (check in, phong chd, bang tBi hanh ly, cin hanh W, c&u Gng fbng,..), dich vu phyc vy trén chuyén bay (suat an, €3 uéng, bdo chi, gia tr,.), chit dng sp xép, dibu chinh lich bdo dvong sira chira cia cdc may bay; = Téng Céng ty cling 8 va dang dam phan Idi lich nhgn may bay thué hoat dng, trong 46, 06 may bay gid 15% tin thué dat phai nép, > min phi bio lanh phst sinh trong nam 2020 d6i véi cic khodn vay duige Chinh phi bao lanh cho cc doanh nghiép hang khéng con du ng dén ngay 31 thang 12 ném 2019, > gid 50% gid cAt cénh, ha cénh tau bay va gid dich vy diéu hanh bay di, dén di v6i cdc chuyén bay noi dia tir thang 3 t6i hét théng 9 nm 2020; - _ Uyban Thyég vy Quéc hoi ban hanh Nghi quyét s6 979/2020/UBTVQH24 ngay 27 thang 7 nim 2020 rnhim sira 46i Biéu thué bao vé méi tru’ng 46i véi nhién liéu bay, theo 6 thué bio vé mai trurong 481 ‘véi nhién ligu bay dutgc gidm 30% tir 3.000 VND/lit xuéng 2.100 VND/lit, ap dung ti” ngay 01 thang 8 ‘nm 2020 t6i hét ngay 31 thang 12 nam 2020 va duge gia han dén hét ngay 31 théng 12 nim 2021 theo Nghi quy@t s6 1148/2020/UBTVOH14 ngay 21 thang 12 nam 2020. = Téng Céng ty Cng hang khéng Viét Nam (“ACV”) glam gid 7 lal dich vy cho tét cd cdc hang hang khong. ‘bao gbm cé hang hang khéng quéc té va hang hang khong Viét Nam dang sir dung céc dich wy tai cdc ‘cng hing khéng ca ACV. 7loai dich vu bao gdm: dich vu dln may bay (giam 50%); dich vu thang ne, thué bing chuyn, xirly hanb ly ty d6ng, thué quay, phuc wy mat dat (giém 10%); v8 dich vu thué van phong dal dign (giim 100% 6 vei céc hing hang khong ding bay, giém 30% d6i véi cdc hang van duy ‘ri bay). Thai gian mi&n gidm la 7 théng ké tir ngby 02 théng 3 toi hét théng 9 nfm 2020; va Bén canh cde gidi phap hd trey chung cho céc doanh nghigp bi nh hung béi COVID-19 vi nganh hang ihdng, Chinh phi a8 va dang rin Khai cdc chwong tinh hé tro tai chinh cho Teng Céng ty bao gbm cdc khodn tin dung va ting thé vn diéu Ié nhim dim bo duy tr host déng kinh doanh lién tue ca Téng Cong ty. Quée hoi khéa 14 cling 63 théng qua céc glal php théo go khé khn cho Téng Céng ty do anh hung cia dich COVID-19 tai ky hop Pn tht 10 trong thang 11 nim 2020. Theo 46, Chinh phi di giao Ngan hing Nh nu Vigt Nam va Téng Céng ty DBu tu v8 Kinh doanh vn Nha muéc ("SCIC") thye hign cde th tuc cin thigt 68 tuin thi theo Nghi quyét cha Quéc ho, cy thé nhwsau = Nein hang Nha nude thyc hign tai cp vén khéng cé tai sin dim bao cho céc t6 chute tin dung du dibu kién sau khi t6 chite tin dung cho Téng Céng ty vay. Th&i han tai cSp von trong trong vong 364 ngay, gia han kh6ng qua hai lin, S6 tién tai cdp von tdi da khéng qua 4.000 ty dng va kh6ng chiu [ai sudt Vie gi8k ngdin khéng duzgc muén hon ngay 31 thang 12 nm 2021 (Thuyét minh s6 38). = Téng Céng ty phit hanh thém ¢6 phiu cho c& déng hign hiru d8 ting von diu le thém 8.000 ty dng (Thuyét minh s6 26). SCIC thy ign quyn mua cé phn cha c6 dng Nha nude theo phuong én dvgc ‘céc.co quan cé thém quyn phé duyét va cdc quy dinh hign hnh kha. Ban Giém Be 43 danh gid mét céch than trong ké hoach kinh doanh hgp nhét va ké hoach dong tién hop rnhat, cling nhur kha nding cn d6i ngudn tin 48 thanh toén céc khodn cing ne vi nehia vy tai én han va cfc khan hi tre’ tir Chinh phi. Ban Gidm dc tin tuéng ring vige bio cdo tai chinh hep nhét kam theo dugc lip trén co's hoat dng lién tuc fa phi hp. v7 anaesTONG CONG TY HANG KHONG VIET NAM CTCP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) MAU S6 B09-DN/HN 3 4. Nam tai chinh Nam thi chinh cia Téng Cong ty bat dau tir ngay 01 thang 01 va két thiic vo ngay 31 thang 12. QUY BINH KE TOAN RIENG AP DYNG CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2020 \NgBy 22 théng 01 nm 2021, B6 Tai chinh 4 ban hanh Cong vin s6 26/BTC-TCON ("Céng van sé 26/BTC- TCDN*) v8 viéc huzéng din riéng cho Céng ty me Téng Cong ty trich va ghi nhén khéu hao cée may bay khai thae va chi phi phan b6 stra chtta bao dung may bay, déng co’ may bay tong img 4p dung cho ném tai cchinh tir ngdy 01 thang 01 nm 2020 dn ngay 31 thang 12 nm 2020. Theo dé, chi phi khdu hao va chi phi phin bé sita chia, bio duréng hang thang cia timng loai may bay ghi nhdn vao Béo cdo Két qua hoat dong kinh doanh hgp nhét cho nim tai chinh két thic ngay 31 thang 12 nam 2020 durgc xéc dinh theo ty Ie téng ‘id khai thdc theo théng thyc t6 cla ting logi may bay so véi tng gid’ khai thac theo ké hoach cia ttmg Jogi may bay 66, nh sau: ‘$6 khu hao duge ghi Gia tr khdu hao hang thang: ‘Téng gid khai thac theo thang ninan hang thang/Chi cia ting may bay/Gia tri chi thy té cla ting loai méy bay phi sia chita bao = phi sira chita bao duéng x — dutng éugc phin bd hang thang theo loai may Téng gid Khai thac theo ké ‘trong timg thang cla bay trong diéu kién hoat hoach cla loai may bay 66 tng loai may bay dong binh thu’mg ‘BGI vei cde may bay kh6ng thude trong di may bay khai théc va céc é6ng co dur phong twang me, Téne CCéng ty thy hign trich va ghl nhan chi phi khu hao hat quén véi chinh sch ké todn tai sin cB dinh hou & Thuyét minh s6 04. TOM TAT CAC CHINH SACH KE TOAN cHU YEU Sau day i cc chinh sch ké todn chit yéu durge Téng Céng ty dp dung trong vigc lp bao cdo tai chinh hop nat: Use tinh ké tosn \Vigc Igp béo co tal chinh hop nhit tuan thi theo chudn myc ké ton, ché dé ké togn doanh nghiép Viet Nam va céc quy dinh phap ly 6 lién quan dén viéc lp va trinh bay béo céo tai chinh hop nhat yéu chu Ban Gidim 6c phai cé nhing ude tinh va gid dinh anh hutng dén s6 ligu bdo céo ve céng ng, tai sin va viee trinh bay céc Khon céng ng va tai san tim tang tai ngay Ip bao co tai chinh hgp nhat cting nhur cdc s6 liu bdo cdo v8 doanh thu va chi phi trong suét nm tal chinh. Mac di cc w6c tinh ké todn dug lp bing, 1t8t cd sy hiéu biét cba Ban Giém d6c, s6 thuc té phat sinh o5 thé khdc véi céc uc tinh, gid dinh dat ra. Co sé hgp nhét bio céo tai chinh Bio céo fh hop nhét bao gdm bao cio tai chinh cla Téng Cong ty va bdo céo tai chinh cla céc cong, ty do Téng Céng ty kiém sodt (cdc cOng ty con) du‘gc lap cho dén ngay 31 thang 12 hang nam. Vigc kiém soat nay dat durgc khi Téng COng ty c6 kha nang kiém soat cdc chinh sch tai chinh va hoat déng cla cdc cing ty nhén du turnh’m thu durge lg ich tir hoat déng cia cdc cng ty nay. Kt qua hoat déng kinh doanh cla céc céng ty con dvgc mua Iai hoc bén di trong nam durgc trinh bay wong Béo céo két qué hot déng kinh doanh hgp nhét tir ngdy mua hoc cho dén ngdy bin khodn du tu & cong ty con 6, Trong trudng hep cin thiét, bdo céo tai chinh cia céc céng ty con durge diéu chinh &é céc chinh sich ké toan duoc ép dung tai Téng Céng ty va cic céng ty con la ging nhau. ‘Tat c& cde nghiép vy va sé dur gltta cdc cong ty trong cing Téng Céng ty durgt loai bé khi hop nhit béo c4o tai chinh hop nhit. 8 IN Usa‘TONG CONG TY HANG KHONG VIET NAM - CTC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) iu 56 8 03-0N/HN, Lai ich cla c8 déng khéng kiém sodt bao gdm gid tri cdc Igi ich cla cé déng khng kiém soat tai ngay hop nhSt kinh doanh ban dau (chi tiét xem ndi dung trinh bay dui day) va phan lof ich cita c6 déng khong kiém sodt trong su bign dng cia tng vén chii sé hu ké ti neay hop nhat kinh doanh. Céc khodn 18 ph sinh tal cng ty con phdi due phan bé tong ing véi phn si hu eia cB déng khéng kiém soat,ké cé trig hgp s6 18 46 lon hon phan sé hitu cia c6 déng khéng kiém soat trong tai sn thuan cla céng ty con. Hop nhat kinh doanh ‘Tai sin, céng ng va céng ng tiém tang cia céng ty con durge xée dinh theo gia tri hop ly tai ngay mua cng ‘ty con. Bat ky khoan phy tr6i nao gira gid mua va tng gid tri hgp I ca tai san durge mua éuvgc ghi nhan 13 Igi thé thong mai. Bat ky khodn thiéu hut ndo gta gid mua va tng gié tri hop ly cia tai sin doc mua uge ghi nhén vio két qu’ host déng kinh doanh hgp nhat cia ky ké toan phét sinh host déng mua cong, ty con. Loi ich cia c6 déng khéng kiém soat tai ngay hop nhat kinh doanh ban dau duge xéc dinh trén co sé ty Ie cia c6 déng khéng kiém sot trong téng gid tri hgp IV cia tal sin, cong ng va céng ng ti8m tang dugc eh ahaa. au tu vio cing ty lién két Céng ty lién két fa mét céng ty ma Téng Cong ty od anh hurdng dng ké nhung kh6ng phai !3 c6ng ty con hay céng ty lién doanh cia Téng Céng ty. Anh huréng dang ké thé hign & quyén tham gia vao vie dura ra céc quyét dinh ve chinh séch ti chinh va hoat dng cla bén nhn diu tu: nhung khéng cé anh hudng vé mat kiém sodt hoc dng kiém sot nhing chinh sch nay. Két qua hoat déng kinh doanh, tai sin va cng ng ola cac cing ty lién kat durge hop nhit trong bao céo tai chinh theo phutong phap vén chi sé hitu. Cac kho’n gép vén lién két durge trinh bay trong Bang cén di ké toan hop nht theo gid g6c dugc diéu chinh theo nhiing thay déi trong phan vén gép cia Céng ty vo phan tai sn thud cla céng ty lién két sau ngay mua khodn du tu. Céc khodn 18 ella céng ty lin két vugt qua khodn gép vn cila Téng Céng ty tai cOng ty lién két 46 (bao gdm bat ké céc khoan gép von dai han ma ve thyc chit tgo thanh dau tu thun cla Céng ty tai cng ty lién két d6) khng duge ehi nhén. ‘rong trong hap mét cong ty thanh vien cla Téng Cdng ty thy hién giao dich véi mét cbng ty lien két vot “Téng Céng ty, Isi/l6 chyra thyc hién ttzong ing vai phn gop vén cla Téng Céng ty vo cing ty lién két, duc loaitrir kndi bdo céo tai chinh hyp nha. Tin va cde khodn tuong durong tién. ‘Tin va céc khodn tuong durang tién bao gm tin mst tai qu, cdc khodn tién gv ngan hang khong ky han, ‘cdc khosn tin giv cé ky han gc khéng qué 03 thang, cé kh nang thanh khodn cao, dé dang chuyén déi thanh tin va it rd ro lin quan dén viéc bién ding gid ti (Céc khoan dau tu tai chinh Céc Khon dau tu ndm gitt dén ngay déo han Céckhoan dau tu nim gilt dén ngdy d4o han bao gbm céc kho’n dau tu ma Tong Céng ty c6 ¥ dinh va kha jndng gitr dn ngay do han. Céc khodn du tu’ ndm gitt dén ngay do han bao gom cic khodn tién gui ngan hhang c6 ky han g6c trén 3 thang, Cac khoan dau tu ndm git dén ngay déu hen duye ghi nhgn bét dau tir ngay mua va duge xéc dinh gid tri ban dau theo gid mua va cdc chi phi lién quan dén giao dich mua cac khoan dau tu. Thu nhap Iai tir cdc khodn du tu ndm gif’ dén ngay déo han sau ngay mua durgc ghi nh§n trén Bao cao két qua hoat Ong kinh doanh hap nhattrén co si dy thu Lal urge hut tric kh Tong Cong ty nm gi duc gh gidm tri v8o gid géc tai thoi diém mua. Céckhoin du tu nim glit dé ngay do han duge xac dinh theo gia géc trix di dy phing phai thu khé doi. 19‘TONG CONG TY HANG KHONG VIET NAM - CTCP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) iu 56 8 03-0N/HN uy phang phai thu khé di cla céc khodn du tu nm git dén ngay déo han dugc trich lip theo cic quy inh ké todn hign anh. liu tur vio céng cy von ciia don vj khéc ‘Bau tu vio céng cy von ela don vi khdc phan anh céc khodn dau tu cng cy vn nhung Tang Cong ty Khéng ‘cé quyn kiém soat, dng kiém soat hoc c6 anh hurdng dang ké ddi voi bén duvge dau tu. Khon du ty vao céng cy von cae don vi khéc duge phan anh theo nguyén gi trir céc kho’n dy phong. ‘lim gid du tu. Ng phai thu [No phai thu la s6 tién cé thé thu hi cla khdch hang hoc céc d6i tugne khdc. Ng phai thu éurgc trinh bay theo gis tr ghi 6 trir di cdc kho’n dy phong phai thu khé di. Dy phong phai thu kh6 di dugc trich Igp cho nhting khodn ng phi thu d& qué han thanh tod tir séu thang tré lén, hoc cdc khoan ng phai thu ma ngurding khé cé kh nang thanh todn do bj thanh Wy, pha sn hay cc kh6 khin tuong ty. Hang tin kho Hang tin kho dugc xc dinh trén co sé gid thdp hon gitta gid géc va gié tri thu’n c6 thé thyc hién duge. Gid g6c hang t8n kho bao gdm tat c3 céc chi phi phét sinh dé c dugc hang tn kho & dia diém va treng ‘thai hin ta. Gid tri thudn c6 thé thyc hign durgc xéc dinh bang gid ban wdc tinh trircée chi phi voc tinh 8 hodn thanh sn phém cing chi phi tigp thi, ban hang va phan phi phat sinh, Gia gc vat tw, phu ting nhp kho durgc xéc dinh diya trén gid mua trén héa don cia nha cung cép cong voi ton b@ chi philién quan dé nhép vét tu, phy tung (nhu thué nhap khdu, phi dy théc, chi phi van chuyén). Gi g6c hang tn kho Ai véi cic loai vat tu, phy tung méy bay dé sir dung duige xéc dinh theo phuong phép gi dich danh. Gi tr] vat tu, phy ting xudt kho sir dung durgc dura vio chi phi kinh doanh theo nguyén téc: ~ D6 véi vat ty, phy tung tiéu hao, xuat ding mot fin, khéng siza chita durgc, gid xudt kho bling 100% gid tr cla vat tu, phu ting va dugc phan nh toan bé vao chi phi kinh doanh trong nim, = DSi véi phy ting vat tu quay vong c6 nguyén gi don vi tir 1.500 USD dn $0.00 USD khi xudt kho dura vvao sir dung duc ghi nhin vao chi phi tr true dal han trén bang cén d6i ké ton hgp nhat va phan 'bé vao bio céo két qu’ hoat déng kinh doanh hgp nhit theo phyong php dung thang trong vong (03 nm ké ti Khi xust ding [in du. = pi véi phy ting vat tur quay vong cé nguyén glé don vi tir 50.000 USD tre én khi xudt kho dura vio sir ‘dung due ghi nhdn vao chi phi tré treéc dai han trén bang cin d6i ké todn hop nhat va phan bé vao bdo cdo két qua hoat déng kinh doanh hgp nat theo phuong phap during thing trong vong 05 nim ké tir Kh xudt ding fan du. ‘Téng Céng ty dp dung phuong phép ké Khai thyvdng xuyén dé hach todn hang tn kho. by phong gldm gid hang tbr Kho duye tick lap thew ede quy dinh ké ton hign hinh. Theo 48, Téng Cong ty duac phép trich lép dy phong gidm gid hang ton kho I8i thai, hang, kém phim chat va trong truéng hop {gté g6c cia hang tn kho cao han gia tr] thulin cé thé thyc hién duege tai ngay két thuic nin 46 ké toan. 20 HLS VAN uesTONG CONG TY HANG KHONG VIET NAM TCP THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) miu S66 09-0N/HN Tai sin c dinh hitu hinh va kh hao Tal sin o6 dinh hu hinh dugc trinh bay theo nguyén gid tri gid tri hao mon ly ké. "Nguyen gi tai sn 6 dinh hitu hinh thanh do mua sm bao gdm gié mua va toan bé céc chi phi kde lén quan tryc tiép dén vige dia tai san vao trang thai sn sng sit dyng. O6i véi tai sn cB din hinh thanh do Bu tu xBy dung co ban theo phuone thitc giao thu hodc ty xay ding va sén xudt, nguyén gid ld gid quyét ‘odin cng trinh xy dung theo quy ché quan ly du tu va xay dung hign hnh, cic chi phi khac cé lién quan ‘rye tigp va Ie phi truéc be (néu cé). Trung hop dy 4n 4B hodn thanh va dura vao ste dung nhung quyét todn chua durgc phé duyét, nguyén gid t8i sin cB dinh éurgc ghi nhén theo gié tam tinh trén cg s& chi phi thyc té 43 bé ra 48 cé duge tal sin c6 dinh. Nguyén gid tam tinh s8 durge diu chinh theo gid quyét toan urge cdc eo quan c6 thm quyén phé duyét. Trong trung hgp tai san c6 dinh hitu hinh |& may bay, phan hd tr¢ tin dung tit hep ding mua may bay duge ghi nhan theo nguyén tic sau: = HB trg tin dung tir hop dng mua may bay la dich vy khong dugc ghi nhén tach koi nguyén gid ‘may bay ma gidm tri gid vén hang ban khi thyc nhan; ~ HB tre tin dung ti hap dng mua may bay I phy ting vat tu hoge thiét bi khOng chdc chin s8 inhan duge thi khong dug ghi nhan tach khdi nguyén gié may bay ma gidm tris gid vén hang bin ki thyc nan; = HB tr tin dung tir hop dng mua méy bay 18 thiét bi chdc chan s€ nhn dugc va cé danh myc cy thé khi ban giao thi dugc ghi nhgn tach khoi nguyén gid may bay. Cac chi phi phat sinh sau ki ti sn cB dinh hitu hinh 43 dia vio haat dng nhu chi phi sira chika, bio dung va dai tu duvgc ghi nhén vo Bo céo két qué hoat é6ng kinh doanh hop nha trong nim ma chi phi phat sinh, Trong céc truzng hgp c6 thé chimg minh mét céch r6 rang rng céc khodn chi phi nay lam ting Jot ich kinh t€ trong tong lal dy tinh thu due tir vige sir dung tai sén c6 dinh hifu hinh vugt trén mic hhoat d6ng tiéu chudin theo nhu dénh gié ban du, thi céc chi phi nay duoc vén héa nhu m6t kho&n nguyen si tang thém cla tai sin o6 éinh hitu hinh. ‘Tai sin ¢6 dinh hitu hinh duzgc khdu hao theo phuong phép durbng thang dya trén thos gian hiru dung woe tinh, cy thé nhu sau: sé nim May bay 16-20 ‘DOng co may bay 10 Nha cia, vat kin tric: 5-50 May méc, tht bi 3-20 ‘Thiét bi, dung cy quan ly 3-10 Phuong tign vgn tai mat dat 3-10 ‘Tai san c6 dinh hifu hinh khac 4-10 ‘Céc khodn lai, 15 phat sinh khi thanh ly, bin tai sén la chénh Iéch git thu nhép ti thanh ly va gié tri cdn lai cia ti sin cing vi chi phi thanh ly va dure ghi nhén vao Béo céo két qu’ hoat dng kinh doanh hgp nha. Nhu trinh bay & Thuyét minh s6 03, Téng Céng ty trich va ghi nhén Khu hao cla méy bay khai théc va dng ‘co may bay cho nm tai chinh két thic ngay 31 théng 12 nam 2020 theo huéng din ké toén ring cia BO Tai chinh. ‘Thue tai sin M@t khodin thué durge xem 1a thué tal chinh khi phn 1én céc quyBn loi va ri ro vB quyn si hi tai sin Céng ey, dung cu 4 xuat ding phan dnh gid tri céc tai sin khGng dG tiéu chudin la tai sn 05 dink, c6 thai gian str dung trén O1 nim, durgc phan bé vao két qua hoat déng kinh doanh trong ving 02 nam. > Vat tu, phu tung quay vong thyc hién phan b6 du hang nim (chi tiét xem Thuyét minh VE “Hang ton kho") (Chi phi phai tr CChi phi phai tré [a khodin du tinh céc khoan chi phi phi tr lién quan dén cdc chi phi da phat sinh nhung én thai diém 31 thing 12 nim 2020 chwa nh§n dugc héa don ciia nha cung cap. Cac khoan dy phong phai tra Cac khodn dy phong phai trd évzae ghi nn khi Téng Cong ty c6 neha vy ng hién tai do két qua tir mot sur kign 8 xdy ra, va TEng Céng ty cé kha ning phai thanh ton nghfa vy nay. Céc khoan dy phong duce xc inh trén co’ s& wée tinh ca Ban Gidm déc ve céc khodn chi phi cin thiét dé thanh ton nghia wy ng nay tai ngay két thc nm tai chinh Nebifa vy hoan tra may bay ‘Theo cée diéu khoan cla hop dng thué host dong may bay ky gilta Téng Cng ty/cdc cong ty con va cic bén cho thué, Téng Céng ty va cdc eng ty con c6 nghia vu Kh6l phyc li diéu kién va kha nng host dng ‘cla may bay nhu khi duc ban giao (ngoal trir céc hao mn ty nhién) khi hoan tr Iai may bay cho bén cho ‘thué tai cudi thai han thué. Theo Céng van s6 11876/BTC-CDKT ngay 25 thang & nm 2016 cia BO Tal chinh, “Eng Céng ty c6 thé ghi nh chi phi tr& may bay thu host dBng ki thyct& phat sinh ho8c lap dy phing dy Lay wong thdi gian thud. Téng Céng ty va ede céng ty con hign dang ép dng chinh sdch ghi rnhén chi phi hoan tra may bay thué host dng khi thyc té phat sinh. \Vén chii sérhiru va phan phéi Ii nhugn Vén chi sé hitu cua Téng Cong ty bao gém vén gép tir cé phiéu phé thong, thang du vén c6 phn, c&c quy vv Igi nhugn sau thué chura phan phéi hang nm. 23 Se Uvex‘TONG CONG TY HANG KHONG VIET NAM - CTCP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) MAU S68 03-DN/HN, Cc quY dugc hinh thanh tir phan phdi loi nhugn sau thué cia hogt dng kinh doanh. Loi nhugn sau thué 182 op ofa WIp IQUA 18 BuPU ZT UA Ie] UED UeY Ay CD LNB UN UEOL{ 299 YU UEYA UEY TEP UEY oep A\BU IDL AE we A NEG (I) Uugn Bupnp Buom 1eyd BugUy en wEU/%SS's-%'E AY IENS Ie 1DA PUNY BUN UN IMU 91 Lew Buoy BURY pu 999 181 of9 og wipip 1qua 1 Bueun ZT en Bugyy re] uQD UeY Ay OD 198 URN |UD BuNYD ‘InB aN UgOU YUP UEUd UEY URBU LEY Opp ARB IpI.niB WEY AL NEG (I) dowsorses case OOOO SERTASE _—«ESTTETL TEOTLES eoerere Teo ces (000'000"009"€ (000'000"009'E ‘000'000'000'05 (000'000'000"0s (w) wey 4 9 198 va eu tea ooo'sor'ser'sus'é ——coo'eoe"sez'ELS'e e99'etc Te “BY e99'STL'TEO'L8Y (1) wey 49 92 98 wan - ey UpaN, 298 g19 9518 11 619 298919 ‘NA is uuu nep os uu ign 9s uey opp AeSu upp 218 wipu m neg“e HNJHOIYLALNYGNYOHN SYD “9 NH/NG-60 8 95 ny (0x8 ¢9u) 1YHN dOH HNJHO I¥ OY? OYE HNIWN A3ANHL, 4019- WWN 131A NH DNYH AL NOD SNL‘TONG CONG TY HANG KHONG VIET NAM - cTCP THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) a PHAITHU CUA KHACH HANG ‘Chi tiét phi thu cia khdch hang Phai thu cia céc daily ban sn phém van chuyén hanh khach Phai thu tir cdc hing hang khGng khéc Phai thu cuéte van chuyén hang héa hai thu khdch hang khac Ph Ngin han Dai han ‘Trong 46: Phai thu khach hang la cdc bén lién quan (I) (chi tiét tal Thuyét minh s6 37) 1u khdch hang phn logi theo ky han thanh ton $6 cu6i nim ‘VND 677.285.856.481 721,859,236.475 214.172.098.998 437.691.637.783 2.051.008.829.737 2.049.596.342.174 1.412.487.563 2.051.008.829.737 120.428.046.522 MAu S68 09-DN/HN S6@aunim ‘VND 1.902.767.665.664 1.061.437.372.716 389.426 397.146 1.014.805,635.335, {4,368.437.070. 1 4,367.024.583.298 1.412.487.5683 4368.437.070.861 112.944.701.104 (i) Khodn phai thu ngén han khach hang Id céc bén lién quan khdng cé tai sin dim bao, khéng tinh lai va dugc hoan tr theo thai han d@ théa thuan. TRA TRUOC CHO NGUOI BAN a. Ngén han rd true tin thué may bay Trd truéc khée b. Dai han “Ted trudc Xay dung co bin 6 cu6inim ‘VND 290.056.780.969 290.056.780.969 $6. dau nim ‘VND 70.474.546.680 387.128.248.476 ‘457.602.795.156 91.465.907.540 PHALTHU KHAC 2. Ngén han ‘Tra truréc chi phi sira chira lon chi can trix vai Quy dai tu (i) ‘Bat coc thué may bay va déng co may bay (ii) Phai thu lai tin giri Phai thu vé 6 te dug chia Tam ing, iy cuge, ky quy ngén han Phai thu khdc $8 cuéi nim VND 304,475,263.739 433,359,139.752 12.290,536.839 2.072.767.359, 9,939.373.624 9.546.287.0048 512.509.798.808 1,284.193.167.125 b. Dai han ‘Bit coc thué may bay va déng co may bay (i) Bat coc, ky crgC, ky quy dai han khéc Phai thu dai han khée 1.157.288.567.316 193.777.742.248 4.485.709.1382 1,355.552.018.695 ‘Trong 46: Phai thu khéc fb cdc bén lién quan. (chi tiét tai Thuyét minh s6 37) 28 432.192.466.398 S6 @au nim VND 2.170.822.818.081 345.467.061.023 134.951.320.693 2.428.837.595 13.054.936.480 17,795.567.431 3.180.958,660.288 1.922.082.556.396 154.705.784.248 3,799,845.313 2.080.588.185.957 567.437.962.499‘TONG CONG TY HANG KHONG VIET NAM - CTCP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) MAU S6 B 09-DN/HN w (a Oy Tra trude tin sita chita l6n chi cén trix véi Quy dai tu phn anh cdc khodn chi phi stra chira phat sinh thyc t& ma Téng Cong ty uéc tinh cé thé thu durgc tir d6i tac cho thué may bay. Khi thanh quyét todn chi phi ra chia, phn khéng thu lai durgc tir di tac cho thué s® duge Téng Céng ty hach todn vva0 chi phi trong nm. La khodn ti8n Téng Céng ty dt coc 48 thué may bay va déng co may bay ma sé éuge hodn tré khi hét thai han thué. Trong nim, Téng Céng ty da durge cdc bén cho thué chép thusn dé bi trir khoan 3t coc véi Khon phai tré tién thué tau bay phat sinh trong nam. Khon phai thu khéc tir céc bén lién quan khéng cé dim bio, khéng tinh lai va dvgc hon trd theo ‘théa thuén. 29 New 7 we We:WA 5 el oc Wecswevem __oseorszeceare _— (vevvscecrent) __ etLzve Tes teeT - ver0ss'6oeT - SLOZaT vee usa pina aves, osc Tas ese've srr cevct0ee amp 0¢4 OW #94 BURL ‘€v9°T60'7E6'B00'T - vO TIE TZTSBL (x) 294 BugH BUS Zev 9ESES : sLe'serosoes Suep gp yueop Yury eM UES yd 14D : ozs'0ns 62980 : ssvsayctza9 ina Buhp ea No Bu99 (reegeo'sLo'stt) ELE BONESLEZZT —(ver'vST'ERL'EHT) ——ERE'EBL'VOL~ZHOT du xen n | ugh : ser'ste'tos'z6z Ta0'6ve'sz6 Bugnp vas 1p Buep enw BugH Bugud Ag 208919 Bugud.Ag 29819 ana ann wagu ep 95 aRUTEN BS ‘OWN NQLONYH ‘upo) ay Op ual anyL Ip WEI 194A 181 de] IN ep Lop our mip IPA BugUd AAP AN 298 F1B BURG 1QU NUD aLA OD Ln GIB YUP 28x Ar B49 BUpL $98'728'908 TOT voe'tes'zre'e6t ‘uey ugBu-19p ouy nun reyd Bugyd Ag ooo'ste-ocs ooo'ste'ors vey 1eP 196 pu un IeUd Buu Aa 9p 6u01, Esevee (av02 SOE BOSLLOTOT STLECSWPSTCT SEU EGEGSNTS VaTLVSEEC VEL GEBTYOTSOSSE_ ESeWOTLOVOL VETESISEOGE LOT VOGTISIS S9TSTESVOI BBTELELOVOS vESGPTOLVED 224 Budm 9p 299 : G9B'Tve'P9e'S —_698'THETP9E'S esoTtgote’s — esoTreorl’s dno1p 19¥>UL 3824 sy Tses9T'609e — TSPBOT'6ONe : i xawijostag wpty ope UEUs 99 AY AugD BuO o00'000'02v'er —000'000'0Lb'er : : epeve) ozo} reqo19 : TSPSIGUESBE — TSPSTGLESE TSPSTS LES RE —TSBBTE-LESBE —__BuoNa BupG BUH BueH UEUE 99 AY BUDD : Z - 680'89T'90z'zy ZTE'PGYLZOUOT Tov'z9N'EEZ' ze SBUIUIY 34ed Wed 94 Bugyd a 298 89 angles — Bugud.Ag 298219 ana aEUTgTD 9s NH/Na60 8 95 ny AYX.ON aad or {coup dau.) AYHN dOH HNJHO IYL OVD OV HNIN LZANHL ‘d219- WYN 13IA SNQHY ONYH AL NQD ONLTONG CONG TY HANG KHONG VIET NAM - CTCP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) iu S68 09-DN/HN (*) Hang héa tn kho chi yéu 12 x3ng dau Jet Al tai Céng ty TNHH MTV Nhién ligu Hang khéng Viét Nam (Cong ty con cita Téng Céng ty). ‘Trong nim, Téng Céng ty 43 trich lap dy phong gidm gid hang tn kho (chi yéu la vat tu, phy ting ding. may bay A330 khéng con khai théc v8 céc phy ting hét han) véi s6 tién 18 52.894.788.105 VND (nm 2019: 533.187.444.447 VND) do gi tri thulin c6 thé thy hign durgt cla céc hang tn kho nay thép hon gid g6c tai thas dim két thiic nim tai chinh. Trong nlm, Téng Céng ty 3 hodn nhép dy phang gidm gid hang ton kho véi s6 tién Ia 28.250.610.335 VND (nim 2019: 168.129.012.297 VND). 12, CHIPHITRATRUOC $6 cudi nam $6 dau nam ‘VND VND a. Neén han Chi phithué méy bay, dng co may bay vA eée tai sin 06 dinh khae 458.613.610.599 642.864.432.218 Hoa hing thu ban chitng tir van chuyén (2.753.731.275 34.875.729.092 (Chi ph tr truée ngn han khéc 71.905.851.520 66.116534211 533.273.193.394 743.854.695.521 b. Dai han a CChi phi ira chia lin dng co, than may bay 4.074.866.367.727 3.145.537.153.505 . Phi bao lanh tin dung xuét kh vay mua may bay 1.102.587.807.874 --1.324.814.224.815 t Chi phi phy ting may bay, cng cu, dung.cy quay ving «419.673.540.540 528.479.465.337 Chi phi tra truéc dai han khac 223.666.343.424 212.453.869.547 5.820.794.059.565 5,211.284.713.204 Nam 2020, Téng Céng ty phn b6 chi phi sira chita lém dong co va than méy bay theo huéng dan tai Cong. \van s6 26/BTC-TCON ciia B6 Tai chinh (Thuyét minh s6 03). Néu Téng Céng ty 4p dyng phan bé chi phi sira chifa In dng co va than may bay theo chinh sch cia Téng COng ty, chi phisira chtta lén dng co va than may bay chva phn bé trén Bang cn di ké ton hop nhdt tal ngay két thic nién d@ ké todn sé gidm 1.139 ‘ty dBng, theo dé, chi phi sita chita lén va [8 sau thué trén Béo céo két qué hoat dng kinh doanh hop nhat cling s& tng v6i cling sé tién Ia 1.139 ty dong, 31“et BSTOTLLON RL MO CTE — GLEVITELONET OGDTSSSSETIO OBDSSECOUVATT GrECHTONSLET LeyvIVUa NIVEL pu gm Ae re DDOTTOOTOET PEESETTECOET — SROTOTITOIT BOovENESVOS TevSmORLTVET eSOOELVOvECeT OaTSET OCS TSUET stupa mep Apu ye Wego ka iD TETVPSD LETTE GET IO ELTOL VERO STOTD GATLEESOTENTT SreeErreLeT BwESISSETTCT weTLO EIS vErST tupu gn np 9s (reves) E weve (serere ts) : 2544 weID (csc96e9cz2) I : (ese'96€'912772) uD nap op WED (eocvoreven) — (esese0'9s62) ~ (so0's9s'r2s'6e) : t (wooerever ec rOSP'EET) —-(T6SOTSBEEET) (Hs6TREYSTT) s6r'89s'20) zs ESSE) (coezesterezw2) (s9r'cev'6s0'8) — (eze'svsove'et) (e3s'6r9 91909) (cass6-err2) (ocozze'ese'sze'z) 908'2¥8'666 : : : : zerssesizz ee OVEREST _ : cos ssor9 wemeuriy = Ge Tyo pEH-OF svouorser9 Tee 9SzZ6L Loe 616 29¥'¢89"t : : : : Lye ste 19¥'¢99T LELESOLL'EOIT HEL IERTES'ST —«“TRL'GLYOSUES LHOTESEDTSCE ERSTE ZOVZEL_ THY YETEVE TTT S6E'SLO'GET TSS wu Buon oey nguix WOOSOSZEs'LECE SBOE YZTTZ —«SLTTRT'SHS'EET WHO'TESENT'SCE EVELELBS'ESE_ EBLOVYORT'EZT —_zETTOOTSZ'SEDT ueu fuon Buen Q6L'EWGEORZ9S OL BLLLT SI'S TREVETVIS'OLS OTS'OTT'66O'6LOT GET'GLEELEIET S8SEYOHBTOTT zUSZSS'STS HET gu nep np 9s |PAAQTNQW OVH Ta yID SRS ROTOVSIERE LEV ILOTVICE TITSLETSOCER GOEWETEESELT SLOSEE COMO TESVINTECIOSe SETS OSTOOLET eu oro ap 9s Wereesoee zl * Truresrs0ey = (osessevere) = oe Puy WEI (crovewosevs) — (zsose0veeoe)— - (eazerwe'ss) (eeesesteytz) = (ses'ersiess) (seavsvo0eterz) (ztwosreet) (EPS 99E'SBETET) (vse TBE YST-T2) (tzas9s'e00's6s'2) Ivav'sesos6'0e) — (eswrzerTa¥'rT) (ce5'¥06'968'92) (ooo'ese'vst'er) —(ess'ezo's6r'sev’2) weu on welD Lev vss'619'¢ : : S9'9cr 818 199'42v990°€ ee SUE eroves ose ce sarsorwrts = vovren Tao's? 12957262 is Tac9e8'800'82 {60 T39'StE——_YS¥'SEETLY i i ugar e eoozso'ese see : : . : e90eSO'6REESeZ MOR ANIA G>5L sow gers9z es corserseres we ugou ugg 00 Bunp dex mine TEOSTOVELOSY —«—GIBVETYEBTE _LLSLOSTSS'SS BYT'TZL'S0sTOZ TOE WLT96LEOT LALZSTUNZ ——_Tg'SzS BOSS wu uon en WOLSEVEZE'LESZ STRVET VETTE ——LSE'SLL'GYELIT a9EEN'OSE OZ BESSY RETHT —TBTEOO'SIO'VE LL ZBSLOTETET gu 3uon Bug, SZBESYOE'ETO'BE ZOFZLY'SBSOZE —9OGLLL'ZOT'LAL BLS'SOORSS'ESIT OLE'SHEHSOELSE SISORL BIE VEYE zSL'LLT ZENER weunep 9 95 ID NJANON ana ona ona ana ann conn ona apie a Ruenb ip ew ce spa Teg Kyu Sup now yup 9° URS EL M>BUNp gL ~HIUERUER BUOAYE Iq gNN‘DOU ARI Aen‘eAD EUN ‘a> Budp ‘hea AR HNIH A.H HNIG Q9 NYS Ny WyID ‘ONYL NH/NO-s0 8 95 Ny (094) dL) AyHN 4OH HNJHO IL Oy> OE HNN 13ANHL 4910 - WN 13IA NOH SNYH ALONOD ONOLTONG CONG TY HANG KHONG VIET NAM - CTC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiép theo) MAU S6 6 09-0N/HN Tai ngay 31 thang 12 nam 2020, nguyén gid tai sin ¢6 dinh hu hinh bao gm cdc tai san cB dinh 43 hét kh8u hao nhumng cin sir dung vdi gid tri la 5.239.397.504.594 VND (tai ngdy 31 théng 12 nim 2029 18 3.188,331.691.924 VND). Toi ngay 31 théng 12 nm 2020, tai sin c6 dinh hou hinh c6 gi tri cbm lll 9.869,004.615.286 VND (ngdy 31 théng 12 nm 2029: 10.045.528.921.160 VND) durgc thé chap cho ngan hang dé dBm bio cho céckhosn vay cia Téng Cong ty va céc cBng ty con. Nim 2020, Téng Céng ty trich ku hao may bay vi dong co may bay theo huéng dn ké toén rigng cla (Céng vin s6 26/8TC-TCDN cia B6 Tai chinh (Thuyét minh s6 03). Néu Téng Céng ty dp dung chinh sch khéu ‘hao cia Téng Céng ty, khdu hao tai sin c& dinh hitu hinh Idy ké trén Bang cn di ké ton hgp nhat tal ngay kt thic nién 6 ké todn sB tang 675 ty dng, theo 66, chi phi khau hao va IS sau thué trén Bo céo két qua hhoat déng kinh doanh hgp nhat ciing tang vei cing sé tin 18 675 ty ding, ‘TANG, GIAM TAI SAN CO DINH THUE TAI CHINH Maybayva May méc, thiét bj Téng dong co may bay van phong ‘VND VND ‘VND NGUYEN GIA $6 dur dau nim 46,845.065.834.885, -46,845.065.834.885 Mua méi - 3.712.444.000 3.712.444,000 Tang do dibu chinh nguyén gis 82.393.445.674 : 82.393.445.674 CChuyén sang TSCO hitu hinh (2.263.389.057.063) (2.263.389,057.063) $6 dur cu6i nim 144,664.070.223.496 '3.712.404,000 _ 448.667.782.667.496 GIA TR! HAO MON LOY KE $8 du dau nim 17.576.999.694,798 = 17,576,999.694.798 hau hao trong nm 1,304.597.325.831. 742.488.792-1.305.339.814.623, CChuyén sang TSCD hitu hinh (1.683.467.919.347) ~ __(1.683.467.919.347) 56 du cuéi nim 17.198.129.101.28: 742.988.792 __ 17.198.871.590.074 GIATRI CON LAL Tai ngay au nm 29,268.066.140.087 Tai ngay cudi nim, 27.465.941.122.214 2.969.955.208 __27.468.911.077.422 ‘Tai ngay 31 thang 12 nm 2020, Téng Céng ty dang thué tai chinh 26 may bay bao gbm céc loai may bay ‘A321, B787 va ATR-72. Bén cuGi giai dogn thué cia timg hep dng thué, Téng Céng ty cé quyén lia chon mua lai nhiing may bay nay theo céc diéu kién cia hop dng thué tai chinh, Nam 2020, Téng Céng ty trich kh hao méy bay va dng co may bay theo huréng din tai Cong vin 36 26/BTC-TCDN cia B6 Tai chinh (Thuyét minh s6 03). Nu Téng Cong dp dung chinh sch khdu hao cia Téng COng ty, Khu hao tai sin cB dinh thué tai chinh lay ké trén Bang cén déi Ké ton hop mht tai ngay két thi. nién 66 ké todn s@ ting 1.331 ty dBng, theo d6, chi phi khdu hao va 1S sau thué trén Béo céo két qué hoat GNA A2 LET A GNA Al 8°ZZT €1 YOM) uel Ye] UD grr AeUC eR grup Ou UROLA 2eD ‘OZOZ WEU ZT BUPLA TE ARBU en GTOZ WHEL ZT BueUR TE ARBU 1eL “ypu ugp Bupiny 09 14 UEP OUD vd EN LODZ WIRU Z BUYS Te ARBU 29.13 GNA 49 8°ZZT anLA OU UROL I9A Lop au BUN 291A BUA WEI YUIIN 119 QH Oud {queus gnu 295 IyBu ap YUIUD 121 Oa “OP O84 “151-918/P68T 9S URA 2409 YUIAY JUD QH OUd YURUL anun 2D NB YUNUD rex OG ‘ETO WEL ZO BULA vO AEN Deu UEP Bupay 299 99 14x uap oup grup yeud UgoUy UeOY YUeWN UEOY daud 26np va ‘ZTOZ WU g BUEYA Gz ARBU YURY eq ANY 2M BUOL OP NTO-LOL/BOTE 95 UEA BUD Cay (co0z wgu 2 Bupy) Te AeBU nes) ve ORR mi nep ‘pr “aud (as0de@us) Aued.so9 waUIRsanuy esy SeUED wa nes ueop 18 ya wenb ugh gua Ou un ugow et AED ‘ANA Av s‘e9 e| Aeugnun Su ugoLA ueUd Iu! 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