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BAKER TILLYAeLCcONc ry rxmr rdvr roAN vA ul vKN JrtAUDITING AND CONST]LTING CO., LTD.

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MUC LUC

1. MUc lUc

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3. 86o c6o k5t qui c6ng t6c so6t x6t

4, Bnng cen d6i k6 to{n hq! nhdt gitra ni€n df tgi ngiry 30 th6ng 6 nnm 2013

5. B6o c6o k6t qui hogt dong kinh doanh hqp nhAt gifta ni6n iIQ 6 thingdAu cia nim tii chinh k6t th{c ngdy 31 thring 12 nim 2013

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6. Bio cio luu chuy6n tidn te hqp nhdt gifra ni6n ttQ 6 thdng iIAu cria ndm

tdi chinh k6t thtc ngiy 31 thing 12 nnm 2013 12 - 13

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nim tii chinh k6t th{c ngiy 31 th6ng 12 ndm 2013 14 - 42

CONG TY CO PHAN VAN TAI BIEN VIET NAM

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Ban T6ng Ginm d6c C6ng fy trinh bdy bio c6o cria minh cing v6i B60 c6o te'i chinh hqp nift gina niend6 6 thAng diu cia nzrn tAi chinh ki:t thilc ngdy 31 th6ng 12 Dem 2013 da duqc so6t x€t.

Kh{i quit va Cdng tyC6ng ty C6 phAn VQn tAi bi6n Vi€t Nam, tiAn than h C6ng ty Van ini biian vigt Nam, ld Doanh nghiepNhd nu6c truc thuoc T6ng c6ng ty Hang Hei ViCt Nam duqc thanh lap theo Quydt dinh sd 29-TTgngey 26 th6ng 01 nim 1993 cia Thi tu6ng Chinh phu vd hoat dong theo Ciiy chLrng nh{n dnng ki kinhdoanh s6 105598 ngiy 05 thang 3 ndm 1993 do Trang tdi kinh t6 cAp. Ti ngdy 0l th6ng 01 ndm 2008,

C6ng ty chuy6n sang ho?t dQng dudi hinh thic C6ng ry C6 phln theo GiAy chung nh{n dang kj kinhdoanh s6 0203003815 do So K6 ho?ch vd Ddutu thdnh ph6 Hai Phdns cAp cing ngdy.

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100

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286.484.050.582

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176.112.044.085

176.112.044.085

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5.823.427.424

515.398.851

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38.051.523.875

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coNG TY cd PHnN vAN rAr BrEN wer NAM

Dia chi: Si5 215 ph6 Lech Tray, phuong Dang Giang, qu4n Ng6 Quyan, fianh ph6 Hei Phdnc

BAo CAo TAI CHiNH HOP NH,AT GIUA NIEN DO

6 thrng dlu clja nam tdi chinh ki5t ihnc ngdy 31 th6ng 12 nam 2013

BAng can d6i kd torn hqp nh6t gina ni6n dO (ti6p theo)

TAI sAN

B - TAI SAN DAI HAN

I. Cfc khoen phei thu dii h4n

1. Phej thu dei h4n cria khdch hang

2. V6n kinh doarfi d cdc dglr vitruc thuoc

3. Phei thu dai han noi b0

4. Phai dru dni h4n kh6c

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u. Tni sAn c6 dinh

NguyAn gid

Gid ti hao mdn lffy kd

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2. Tei sao thu6 thu nhap hoan l4i

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roNG CONG r,i.I siN

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cONG w cd PHhN vAN rir srEN vrfr NeDlDia chi: Si5 215 ph6 Lech Tray, phuitng Drng Giang, qu{n Ng6 QuyAn, thdnh ph6 Hai Phdng

BAo cAo rAr cHiNH HOp NHAr crlfA NIEN D06 thang dau cria nam tdi chlnh kiit thnc ngdy 31 th6ng 12 nam 2013

Bans cAn d5i k5 to6n hqp nh6t giira ni6d dO (ti6p thco)

MA Thuy6tminh s6

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lI. Nqdai h9nl. Phai tra dei h4n ngudi b6n

2. Phai tra dai han noi b0

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B- NGUON V6N CHI] Sd HIIU

L V6n chi sA hau1. V6n dAu tu cia chir sd hilu2. Th{ng du v6n c6 phAn

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5. Chenh lech dinl gie lai tai san

6. chenh lech $ gie h6i do6i

7. QuY dau ttr ph6t tri6n

8. QuY du phdng tdi chinll

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II. Ngu6n kinh phivd qui Lndc

L Nguon lini o i2. Ngu6n kinh phi da hinh ihdnh tdi sen cO dlnh

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440.541.303

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&ja ata my pdi d\ac do. cnnstij BAn ht!;t ninh Bdo cda tdi chinh hsp hit Ciiia ^Gn

dO

5.012.607 ,217 .311

cONG w cd PHIN vdn rir ardn vrfr lauDia chi: sii 215 phiS L?ch Tray, phLrdng Ding Ciang, qu4n Ngo Quydn, thann ph6 Hai Phdng

BAo cAo rAI cHiN'H HQp NHAr clUA NI6N D0

6 thang dAu cia ndm tai chinh ki:t thric ngay 31 than].g 12 nAm20l3

Bing can d6i k6 to6n hqp nhdt git'a ni6n d0 (tii5p fteo)

CAC cHi TIT,U NGOAI BANG CANEoI Kf TOAN HgP NHAT GTJA NItNDQ

cHi TItu

1. Tdi san thue ngoei

2. V4t tu, hdng h6a nhan giit h0, nnen eia c6ng

3 . Hang h6a nhdn b6n h0, nhAn ki gti, ky cuqc

4. Nq kh6 ddi da xn li5. Ngoai te c6c loai:

Dollar MY (USD)

6. D\r todn chi sv nghiep, dV 6n

Nguoi l6p bi6u

Thuy6tninh s6 cu5i kY

398.519,50

s6 aAu ndm

531.699,85

K6 to6" tru&og

Nguy6n 86 Trudng

@-Nguy6n Bi Truimg

28 thang 8 nlrn 2013

-Cao Minh Tu6n

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CONG TY cd PHnN v{n rAr erEh vrir uuEiachi: 56 215 ph6 L?ch Tray, phuong Ding Giang, qu4n Ng6 Quyan, thdnh ph6 Hai Phdng

BAo cAo rAr cHiNH Hep NHLr crUA NdN E06 th6ng dAu cia ntun tai chlnl k6t thtc ngay 3 1 theng I 2 ndm 20 I 3

BJ.O CAO KET QUA HOAT DONG KINH DOANH HQ? NHAT GITIA NITN DQ(D?ns ilAy di)

6 th6ng dAu cri, n;m tli chlnh k6t thfc ngAy 31 thdng 12 ntrm 2013

Don vi tlnl: VND

. L[v k6 t] diu trem a6a cu6i ri nayMt Thuv6ts5 mintr N:lm nsy Nim trufc

01

02

10

11

20

2l

23

24

30

31

40

45

50

51

60

61

62

70

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CHi TItU

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3. Dosnh thu thuAn va brn hdng vd cung cdp dich W

4. ci6 v6n hdng bin

5. Lqi nhuin gQp vd bdn hdng ver cung c6p dich vg

6. Doanh thu hoft ilong tdi cbinh

7. Chi phi tii chinh

Trong d6: chi phl Ui vay

8. Chi phi bdn hnng

9. Chi phi quin li doanh nghiep

10. Lqi nhuin thuin tir ho?t d0ng kinh doanh

11. Thu nhap kh6c

12. Chi phi ldAc

13. Lqi nhu$n khnc

14. PhAn hi holc 16 trong cdng ty li6n k5t, Ii6n doanh

15. T6ng lqi nhuAn k5 todn tru6c thu6

16. Chi phi thu6 thu nhap doanh nghiop hien hAnh

17. Chi phi thu6 thu nhap doanh nghiep ho6n l?i

18, Lqi nhuAn sau thu6 thu nhAp doanh nghi€p

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18.2. L?i hu\n sau thul cla ci d6rtg cia c^ng t! me

19. Lai c0 bin tr€n c6 phi6

Ngudi Iip bi6u K6 totn truang

Nguy6n B6 Trud'rrg Nguy6n 86 Trudng

1.093.026.34s.234

3.111 .E44.110

1.089.308.500.s24

L12a.122.437.$n

(39.413.936.906)

605.508,917

131,038.165.828't 4 .1 5l .O3l .397

32.854.203.626

31.96E.171.830

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40,213.362,823

314.119.331

39.899.i83.486

(t94.7 69.185.781)

1.088.225.379

1.237.339.457.815

2.109.584.122

1.234.629.813.093

1.173.245.813.254

61.383.997.839

1,021.202.643

99.450.554.557

78.266.808.283

38.12s.249.131

30.308.779.907

(106.073.383.719)

5.253.723.825

328.113.819

4.925.610.006

(101,141.113,113)

1.197 .642.903

___G:5.8!!4U.&O.1.127.569-151

(197.283.580.617)

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{102.345,416.616)

1.251.535.169

(103.s96.951.78s)

(?50)

th6ng 8 nim 2013

Cao Minh TuAn

Bda ajo nat phni dLac dac .nng tui Bdfl thqlt dirh Bdo cdo ii chinh hop nhit gi'a nian do

CONG rY cd PH^N viru rir er€h vrer uuDia chi: Sil 215 phiS Lech Tray, phucrng Eing Giang, qu4n Ng6 Quyan, thann ph6 Hed Phdng

BAo cAo TAI cHiNH HOP NHAT CIOA NIiN DO6 thang dAu crla ndm tai chinh kdt thric nedy 31 thang 12 nan 2013

BAo cAo LUu cHUVfN rriN rp Hqp NHAr crffi. NrtxoQ(Dsng dly dn)

(Th€o phrorg phip trgc ti6p)

6 thdng iliu cia nim tii chinh k6t thfc rgiy 31 thdng 12 nim 2013

Don vi tinh: VND

Lny k6 tndAu nrm d6n "u6i*Y

nayThnv8tninl Niim nay Ntrm tnrfc

MN

CHi TITU

I. Lnu chuyan tiAtr tn ho?t ilong kinh doanh

1. Tidn thu b6n hang, cung cap dich qr vd

doani thu kh6c

2. TiAn chi ha cho ngudi cung c6p hdng h6a va dich ru3. Tidn chi tra cho ngudi lao dong

4. Ti6n chi te lai vay

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7. TiAn chi khdc cho hopt dQng kinh doanh

Ltu chu!6n tAn thuAn tlr hogt d1ng kinh doanh

Luu chuy6n tidn tri hogt ilong dAu tu

Tidn chi dil mua s6m, xdy dlrng tdi sa,n c6 dinh ve

c6c tai sen ddi han klrec

Tian thu tt thanh ly, nhuqng b6n tai sen c6 dinh va

cec tdi san ddi h?n khec

Ti6n chi cho vay, mua c6c c6ng cu ng ctadon vi kh6c

Tiin thu h6i cho vay. bdn hi cac cdnB cu na (ta

don vi kiaclran cnr oau lu, gop von vao oonvl Knac

TiAn thu hdi dAu tu, g6p v6n vio don vi kh6c

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tttu chuydn tiin thudn ri host tl\ng ddu u

90.788.126.482 (6.616.s01-797)

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(900.186.315.583)

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(438.392.028)

53 .',7',72.913 .927

(79.316.611.80s)

L286.789 .983 .722

(1.096.312.829.810)

(96.92s .484.223)

(78.000.940.283)

(1.051.494.687)

41.292.4s4.164

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38.228.t49.091

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19.519.539.284

180.044.264

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365.894.579

(241.086.512.8s2) 1.739-896.175

Baa cao tur phti ,1uvc .tac cnnE fii Bin thutit ninh B,io ata tai chinh hqP hhdl sild nian dAt2

cONG TY cd PHhN vin rrr er€h vrfr uraDia chi: 36 215 ph6 Lach Tray, phuong Ding ciang, quan Ng6 Qoydn, thdnl ph6 Hai Phdng

BAo cAo rAr cHiNH HOp NHAr crUA NIEN D06 thdng dAu cia nim tai chinh k6t thnc ngay 31 thdng 12 nam 2013

Bdo c6o luu chuy6n tiAn te hqp nh6t gina ni€n ito (ti6p theo)

Lny k6 ft diu nIm d6n co6i t Y neyM6 Thuy6t

minh Nim nav NAm trutcCHi TIOU

III. Lm cbuy6n tian tt hoet dong tii chinh

L l ren lhu trJ phal hann co ptueu. nnfln gop von cua

chi sd hilu2. TiCn chi ird g6p von cho cec chri sd hiru. mua lai

c6 phii u cna doani nghiep da phAt hdnn

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4. TiAn chi trA ng g6c vay

5. Tian chi tra nq thuC tdi chini6. C6 tuc, lqi nhuan da ha cho chi sd hihr

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Luu cbuy6n tidn thuAn trong kJ

TiAn vn tudng iludng tiAn dAu nIm

Ani husng clia rhay d6i Fi gi6 h6i do.ii qu] d6i ngo4i ri

Tiln vi tuoxg dudng fiAn cu5i ki

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167.382.000.000

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152.173.814,485 (2s.078.062.040)

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2.175.728-ll5

20.567.008,437

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Lap, ngdy 28 thAng 8 ndm 2013

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vAN T;r Bjd#

Bdo cdo @\ pdi Aec doc cihAedi Bdn th,tet ikh Baa cda tdi chlhh ha'P nh& sind kian AAt3

CONG Ty cd pHAN vAn rAr erEt{ vrCr NrnEia cht: 56 2 1 5 ph6 L?ch Tray, phudng Dens Giang, qu4n Ng6 QuyAn, thdnl ph6 Hai PhbDg

BAo cAo rAr cHi\H HeP \HA r crUA NtE\ D06 thdng dau cia ndm tei chiDh ki5t thfc ngay 3l thang 12 nen 2013

BAN THUYfT MINTI BAo cAo TAI CHiT.IH HO. P NHAT CITTA NIf,N DQ

6 th{ng dAu cta nim tii chinh k6t thic ngiy 31 thrng 12 nim 2013

DAc DftM HoAT Dgnc cira c6xc rvL

1.

2.

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HoCt ilong kinh doanh chinh trong niim

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S6 luqng cong ty con dugc hgp nhit

Danh sdch cic c6ng ty con quan trgng duqc hqp nh6t

TAn c6ng t! Dia chl tru s& chinh

C6ng ty C6 phin

VAn tai, dich vu

Kini doanh vAn tai tLrdng bi6n; Dich vu, dai lj vd

n6i gi6i van tai duong biAn; xurt nh4p kllAu vd dai

li vAt tu thi6t bi, phu ting, dAu m4 h6a ch6t, son

c6c loai cho tdru bi6n; Dich vu van tai da phuong

tign g6m: Duong sit, s6ng, biAn, bQ vd hang kh6ng;

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cAc chi ti6t, c6c trang thi6t bi lip tr€n tAu, sta chtanhd tdu trong vd ngoii C6ng ty; D?i li dichvu sria

chta, vat tu, phu t ng thitit bi an todn vd phao bd;

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C6ng ty TNHH Mot thdnl vi6nDich vu Hang h6i Vosco

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ph6 Hai Phdng

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Tsi ngdy 30 th6ng 6 ndm 20t3 C6ng I c6 1382 nhAn vi6n dang ldm vigc (t4i ngay 01 th6ng 0l

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iiet Nam duqc uan hd'nh theo Q0vdt dinh s6.l5n000lQo eT!,ned.r l0,f,i"e i""* j0oi .i^ il truong Ba Tei chini cing nhu cic thong Rr hu{rng din rhuc hien chuen

."" ul clE d6 k€ to6n cna Ba Teichinh.

Tuv6n b6 vi vi6c luin thri chudn mqc k6 todn r n ch6 dq k6 todn

""i C,* oi" i- * da nr5n Lhn dlv du veu ciu cria c6c chuin muc L6 toan va chi dq Kd ro'n

o"-r' AiCp vieiN". duqc ban hanh the; Quvit dinh s6 1v2006/QD BIc ",c? ':ol!T,c 1lT

2006 cna-Bi nuong Bq Tdi chini cnng nhu c6c thong ttr h(ong den thuc hien chuan muc va che 0Q

ta i"a" "l]a

iO fa'i'"ftilttt hong vigc lat Beo c6o tai chinh hgp nhAt gita ni6n d0'

Hinh thirc k6 to6n iP dgng

C6ng ty su dung hinh thirc k6 to6n nhat ki chung'

cAc cEiNr sAcII Kf roAN AP DUNG

Co sA lap 860 c6o tii chinh hqP nhituio

"u" iut

"fttn t oo .hiit duqc qp tren co so kii toan d6n tich (trit cric th6ng tin lien quan ddn c6c

lu6ng ti6n).

Cd so hqp nhAt

"tr "U."it "ttn n*

"hAt bao gdm 86o c6o Gi chinh cin COng ty C6 phin Vin tii BiAn Vi4t Narn

(cong ty m9) vd cac c6ne tv "on

cong ry-;nla i* ui "ltiu

tuiiArn "o5t

cia c6ng ty mq su ki6m

$;t t^n tri khi c6ne tv mq co klta nang truc ti6p hay gitu ti6p chi ph5i cec chinh sech tdi chinh vd

"JJ ;H.;,"}i;;il'""ia?ti'"i'""""ulitr iJn [i'"r"ia * "e"

r''et ao"g nav Khi denh si6 quvan

llfi","Ji;;ffi;H*';;;;;;;;,;iil;aGhiin dangco trreu tuc trav scdusc chuv'in d6i

K;l qud hoat dang kini doan-h cua cdc c6ng ry con dugc mua lei hoqc bdn di lrong nam duqc rflnh

inr J""* tr" "rJf" oud hoar dong kinh dianh hgp ni6r u ngiry mua hoac cho dAn ngs) bdn lhoin

dAu tu d c6ng tY con d6.

Trcng hudng hgp chinh s6ch ki: to6n cia cdng ty con khric voi chlnh sich k6 torin ap dqng ft6ng nl6t

o""g"c"ttg l, ,it] sr" "no

tdi chfinr cna conity con sc co nhilng di'u chlnh thich hqp tru6c khi sri

Juni "tro

iie" rap sao "60

tdi chinh hqp nh6t

ff.l.

2.

i chinh hoP khi' Eina nies dA 15

cONG TY cd PHAN vAN rAr srEN vrtr NaMDia chi: 56 215 ph6 L4ch Tray, phulng Dang Giang, quan Ng6 Quy6n, thanh ph,i Hai Pbdng

BAo cAo rAr cHiNH HOp NHiT crfA NrEN DQ6 rheng ddu cta ndm tni chi k6t thtc ngay 31 thdng 12tftm2013Ben thuy€t minb B60 c6o tti chhh hqp trb6tgita niCn dO (ti6p theo)

S5 du cAc tdi khoan tren BAng can d6i k6 toin giita C6ng ty mp vd c6ng ry con vd gita c6c c6ng tycon v6i nlau, c6c giao dich noi b0, c6c khoan lai noi b0 chua thuc hien phet sinh tir cAc giao dich niyilugc lo4i tri khi l{p 86o cAo tai chinh hap nhdt. C6c khoan 15 chua thuc hien phat sini ti! c6c giao

dich noi bO ciing dugc loai b6 trt Uli chi phi tao nCn ldoan 16 d6 kh6ng thA thu h6i dugc

Lqi ich cta c6 d6ng thiriu si5 th,5 hien phAn lqi nhuin vi tii san thuin cia c6ng S-con kh6rg nimgin bdi caLc c6 d6n;cna c6ng ty m9 vd dugc trinh biy 6 muc riCng tr-Cn 86o c6o k6t qui ho4t dQng

iini dornh hqp nhit va oani.in a6l td toan hqp niAt. Lqi ich cia c6 dong rhidu '6

bao gdm.gi6 tri

cdc lgi lch cria c6 ddng thi6u sii tai ngrly hqp nfit kini doanh ban diu un phin lqi ich cia c6 ddng

thidu sti trong bi6n dQng cia v6n chri sn hau kA hr ngay hqp nhit kinlt doanh CAc khoen 16 firong

ung vdi phdn v6n cria c6 d6ng thiAu sii vugt qu6 phAn viin ctia hq trong v5n chri sd hiu cta c6ng ty

con augc tinh giam vdo phin igi ich crla Tip doan tri kni c6 d6ng thi6u s6 c6 nghia vu ring buQc vd

c6 kta neng bit ddp khoan 16 d6.

3. TiAn vi tuong iluong tiAn

TiAn vd c6c khoin tuong duong tidn bao gdm tiAn m{t, tiin gui ngan hdng' ti6n tiang chuyiin vi c6c

khoin diu tu ngin h?n-c6 thdi h?n thu hdi hoFc tlio hgn kh6ng qu6 3.th5ng kC tu ngiy mua, d6

dnng chuyan d6l thinh mQt lLrqng tidn x6c dinh ctng nhu kh6ng c6 nhiAu rrii ro trong viQc chuv6n

d6ithanh tian.

Ildng tdn kho

Hinq tdn kho dusc x6c dinh trdn co so gid g6c. Gi6 g6c hdng tiln kho bao gdm chi phi rnua, chi phi

cn6 [i6n ua c;c ctri phi lGn quan rr.uc lidp k]dc phi( sinh da c6 dugc hing t6n lio o dia di6m vd

trang thei hiQn tai.

HAng lin kno lir val lieu. cong cu dung cu dugc hach todn theo phuong phdp kAldrai lhudng xu)en'

tri gi6 r6t ligu. cdng cll dr,ng;v r6n kho "u6i

Lj dugc tinh lheo phuong phrip hf s6 gie.

Hdng tdn L'ho ld nhi6n lieu dugc hach toan theo phuong ph6p ke ktai thudng xuven, t4 gi6 nii6n liqu

t6n cui5i kj' d c6c tdu dugc tinh theo phuong phep nhAp trudc, xuAt tru6c

Dq phdng giem gi6 hang tdn hho dugc ghi rthin kli gii g6c lon hon gi6 tri thuin c6 thd thuc hign

a"ni. C;a-til tr'"ir "O

thl Lhuc hien duqc-le gia bdn udc tinn cna hing tirn kho rril chi phi udc rinl d;

hoin thdnlr sin phim ri chi phi uoc tinh cin thi6t cho viec lieu tbu ching.

Cic kboiD phAi thu thudtrg m?i vd phai thu kh6c

C6c khoen phei thu thuong mgi vd cec khoan phai thu lihAc duqc ghi nhAn theo h6a don, chrtng ti

Dlr phdng phai thu L}o doi duqc lap cho ttmg khodn ng phii dru klo ddi cen ci \ do lu6i nq qui h?n

cria cic U)oen ns hoac du kiAn mtc t6n lhat c6 lh6 \ay ra. cu lha nhu sau:

. D6i vdi nq phei thu quA han thanh toin

- 30% giahid5ivdi knoan ng phei thu qu6 han tr6n 6 th6ng d6n duoi I nlm

- 50% gi6tridiii v6i khoan nq pheithu qu6 han tii I nam d6n dudi 2 n6m'

- ?0% gi6 tri d6i vdi kloan ng phei thu que h?n tir 2 nem d6n dudi 3 nam

- 100% gin tri d6i voi l$oen ng phei thu qud h?n tr€n 3 nem

. D6i vdi ng phai thu chua qua h?n thanh toen nhr'mg kh6 c6 khd ndng thu h6i: cin ct vdo dg

ki6n mLrc t6n thAt dA Qp ds phdng

#h ^a,

k -fia. p1,f" ha 'hd,h

rt phat d"c" doc cins r6'i Bdo cdo bi chi1h hcP nh, ?in@ ia Ai

cONG TY cd PHAN vAN rAr erih vrEr NIMDia chi: s6 215 ph.5 Lach Tray, phuing Ding Giang, quan Ne6 Quyan, thanh pl6 uai rnt og

BAo cAo rAr cHiNH HQp NHAT G|UA NlEl' D06 thdng ddu cna ndm tei cfilnt ki5t thfc ngily 31 th6ng 12 nem 2013

Bin thuy6t ninh Bto cto tii chlnh bqp nhrt gita ni6n ilo (ti6p theo)

Tii san c5 dinh hru hinhTii sAn c6 dinh dugc thd hiQn theo nguy6n gi6 tnr hao mdn liiy k6. Nguy6n giA$i san ci5 dinh bao

gdm toan b$ c6c chi phi rne C6ng ty ph;i b6 ra dd c6 duqc tai san c5 dinh tinh d6n thdi di6m dua tiisAn d6 vdo tr4ng th6i sin sdng su dpng. C6c chi phi ph6t sinh sau ghi an ban du chi dugc ghi tnng

nguyen gi6 tdi ;en cii dinh n6u c6c chi phi ndy ch6c ch6n ldm tdng loi lch kini t6 trong tuong lai do

sr.r dtlng tdi sen d6. CAc chi phl kh6ng thda nen didu kien hCn duqc ghi nl6n lar chi phi trong kj'

Khi tii san cil dinh dusc ban hay thanh li, nguyen gi6 vi khAu hao lty k6 dugc xoa s6 vn b6t lc!

khoan hi 16 ndo phnt sinh do viCc thanh li ddu duqc tinh veo thu nhap hay chi phi trong ki

Tdi san c6 dini duqc kniu hao theo phuong ph6p dudng thirg dqa trcn thdi gian htu dpng udc tinh

phi hqp loi huong dan qi Thdng tu s6 45l2013/m-BTC ngdy 25 theng 4 nam 2013 cua B0 Tni

chinl ve C6ng van s6 7ll6nC-TCD\ ngly 28 th6ng 6 nem 2004 cria B0 Tai chlnh cho phdp khung

khAu hao cho tAu bi6n d6ng m6i tiii da la 20 nam. Ri6ng tiri san c6 dinl nfidn bin giao tir Doanh

nghiQp Nhi nu6c duw kh6u hao theo thdi gian srJ dung con lai

56 nim khAu hao cria cec loai tii san ci5 dinh mua mdi nhu saul

Loai tei san c6 dinh

Nhe cu4 vat ki6n tnic

Phumrg tiCn van tai, truyAn dan

Thiiit bi, dung cu quen liSo n6m k-hiu hao cua tiri sd,n c6 dinh nian bin giao tir Doani nghiep \ha nuoc nhu sau:

Loai tdi san cil dinh

Nhd cua, v{t ki6n nuc

M6y m6c vi thiiit bi

Phuong tiQn vin tdi, truydn ddn

Thiiit b!, dung cu quAn lfTdi se cS dinl khec

,56-203-08

56 nam

10-503-106-203-08

6

Tdi san c6 dinh vA hinh

Tdi san ci5 dinh v6 hinh dugc thA hiQn theo nguvcn gi6 tru hao mdn liv k6. Tdi san c5 dinh vo hinl

cua Cdng ty bao g6m:

Quyin sti d4ng dfu

Ouvin sLi dune dit li lodn bQ cdc chi phi lhuc td Cong ry da chi ra c6 li€n quan rruc lidp loi dal sii"i". u"" *i.i',iit*i ra d! co qurin sn dung dit. ihi phi chodinbu giii phong mat bins- san

dr;a;;*;, G ;hi ;oc ba... QuyAn sn dsng iAt dusc litr6u hao theo thdi gian giao dAt Quvdn srl

aung ait Htone ia" ainh thdi h4n ld6ng tinh khAu hao.

Phin mlm mdy tinhftin mdrn may tinl ta todn bO c6c chi phi md C6ng ty dd chi ra tlnh d6n *roi di6m iiua phAn mim

vio st dung. Pidn mAm m6y vi tinh duo,,c khiu hao trong 4 n[m'

Chi phi ili Yay

Chi phi di lay duoc ghi nhinvaochi phi trong nam Riingchividc diu ru d6ng mtri leu cin c6 mQt lhli gian du dai {tr€n l2

dugc v6n h6a vdo gi6 tri cia tau.

n

rtl

'Al

D

8.phi di r,ay tiin -quan

tryc tidP d6n

thdng) de co thd dtra r,io sLl dung

t ;4hnal ld dat biphq4 \a? htrhfi phAt.l&x da. tnrg\& Bna ao ht 'h'nh hdp rhat Etna nte4 aa

c6NG w cd pHAN vAr'r rAr arfN vrtr Nai.lDia cht: 56 21s ph6 L?ch Tray, phuong Dins cians, quan Ng6 QryCn, thz'nh ph6 Hai Phdng

BAo cAo rAr cHiN'H Hep NHAr crelA NrEN D06 $Arg ddu c{ia nafn tei chinh kiit thnc ngay 31 thAng 12 nIm 2013

Ban thuy6t ninh 860 cro tdi chlnh hqp nhdt giiia oi6n dO (ti6p theo)

9. Eiu tu tii chlnhCac khoen dAu tu vdo cht?ng khodn, tliu tu vdo cdc t5 chric kinh td klac duqc Bhi nhan theo gi6gdc. Tiin lai, cd tric, lgi nhuin cia cdc icj, tru6c khi khoin tliu tu dugc mua d$gc h?ch to6n giam

gia tri crla chinh khoin dlu tu d6. TiAn lai, c6 tuc vd lqi nhuan cria cic k! sau khi khodn dAu tudugc mua dngc ghi nhan doanh thu.

Dtr phdng giem gi6 chung kho6n dugc lip cho tirng lo4i chr?ng kho6n dugc mua b6n tr€n thj truong

vd c6 gi6 thi trudng thdp hon gi6 tri dang hach to6n tr6n s6 sech. Gi6 thi trudng ldm cetl cu xem xdt

trich l{p dg phdng dr-rgc x6c dinh niu sau:

. Doi voi chlrng khodn da nien y6t kdn Sd giao dich chung kho6n Hd Noi (HNX) ld gie giao

dich binh quSn rai nga) rrich |ip du phdng.

. D6i v6i chtng khoan da nicm ydt tren sd giao dich chung khoen TP. Hd chi Minh (HOSE) ld

gi6 d6ng cua tai ngdy trich lap du phdng.

. D6i vdi chung khori0 da dang kj giao dich trcn thi trudng giao dich cia cec c6ng ty dai chingchua nicm y6t (UPcom) ld gi6 giao dich binh quan hcn hC th5ng tai ngdy trich lap du phdng

. D6i v6i chung khodn chua deng ki giao dich o thi trumg giao dich cia c6c c6ng ty d?i chingld gi6 trung binh tr€n co so gii giao dich do t6i thi6u cna 3 cdng ty chrng khoan c6ng b6 t?i

ngdy lip d1r phdng.

. E6i v6i chrlng kio6n ni6m y6t bi hrly giao dich, ngirng giao dich k6 tt ngiy giao dich thu s6u

trd di ld giri trl s6 s6ch t4i ngdy l{p Bnng c6n d5i k6 toan gan *r6t

D1r phdng cho c6c khoin tliu tu vdo t6 chric kini t5 khAc duqc tich lap khi c6c t6 chfc kinh til ndLy

bi 16 (trir trudng hqp 15 theo k6 hoach de duqc xdc dinh trong phuong dn kinh doanh trudc khi tlAu

tu1 voi mLrc triih l{p bing cheni lech gina \on gop (huc ti cria cdc bin tai 16 chric kinh t6 ri '6nchri so hlu thrrc c6;han (x) v6i $ lQ g6p v6n cria C6ng ty so v6i t6ng s6 v6n g6p thgc t6 cta cdc

ben t?i t6 chrfc kinh t6.

Khi thanh li mot !$oan dAu tu, phdn ch€nh lQch giea gia tri thanh li thuin vd 8i6 tri ghi sti duqc

hgch toen vdo thu nhAp hoic chi phi.

Chi phi tri trudc ddi hAn

Chi plti c6ng cg dgng cF

CAc c6ng cu, dung cu da dua viro st dung alugc phdn b6 vdo chi phi theo phu{tng ph6p duong

thing v6i thdi gian phan b,5 kh6ng qu6 03 nIm.

Chi phi sfta chita cdc tdu rc dd

Chi phl sua chiia cac tau ldn da dugc phan b6 vio chi phi trong nam theo phuong ph6p dudng

lhang theo lhdi h?n cho phdp cua dang kidm la l0lhing.

Ld chqnh Qch $ giri chta thltc hien

Ch6nh lech ti gi6 h5i doai do danh gia l?i s5 du cic khodn muc c6 g6c ngoai t€ cu6i nam dusc

thuc hiCn theo huotg d6n cria Th6ng tu 201/2009/TT-BTC ngdy 15 th6ng l0 ndlrr 2009 cria BQ Trii

chinh. Thoi p,ian phi-n bd cho cdc k}o6n 16 chinh lgch ii gid h6i do6i do ddnh gi6 lEi s6 du cua c6c

kodn ng phdi trA ddi han c6 g6c ngoai te cia nhtng nlm tlu6c duqc ghi nhan vAo chi phi vdi thdi

gian t6i da kh6ng qu6 5 ndm.

Chi phi bdo hiinchi Dhi bdo hi;m rhd hian khonn tiAn bao hidm da tre cho dich nr bao hidm C6ng ! dang su dvng

Chi phi brio hiAm duac pherr bo theo lhoi han bao hi6m quv dinh tr€n hgp d6ng bdo hiAm'

10.

@idwc dacciksrdi Bdocdotdi chinh hqp nha sind ickdi 18

CONG w cd pHiN vir rAr erEh vrEr uuDia chl: S(5 2 I 5 phii L?ch Tray, phuins Ding Ciang, qu{n Ng6 Quydn, thdnh pnii nai rntngBAo cAo rAr cHrNH Hqp \HA r cluA NIEN D06 thang dau cia nim tai chlnh ki5t thfc ngdy 3 I theng 12 narn 20 13

Bin lhu)6r mitrh Bdo c6o dichinh hqp nhit gitra ni€n itQ tLiFp dreor

11.

Chi phi aai 4o bdi contutinet

Le khoAn tiAn de ha cho dich vu nang cAp bni container C6ng ty dang thu€ vd dugc ph6n b6 theo

thdi gian thu€ bai cdn lei.

Ngu6n v6n kinh doanh

Vdn diu tu cdn chi s0 hrra

V6n dAu tu cia chri sd hiiu dugc ghi nhan theo s5 thr,rc t6 da ddu tLr cria cac c,i d6ng.

Khi mua lqi c6 phi6u do C6ng ty ph6t hinh, kiodn tidn tii bao gdm cd c6c chi phi li€n quan dingiao dich duqc ihi nhan b c6lhi6u quy va duqc phan 6nh li' mat kioan gi6m tru trong v6n chri sd

hau. Khi tei ph6t hinh, ch6nh lQch gita gi6 tii phdt hinh va gi6 sd sdch cLia cd phi6u quy duqc ghi

vao cnr tleu I hang 0u von co pnan,

c5 rt[.cC6 ttc duqc ghi nhAn h nq phai tre Hi duqc cdng bii.

Thu6 thu nh4p doanh nghiQp

Chi phi thu6 thu nhap doanh nghiQp bao gdm thuii thu nhap hiQn hanh vd thuii thu nhap hoan lei.

Th t thu nhqp hi1n hd h

Thu6 thu nhap hien hdnh ld khoan thu6 iluqc tini dua tren thu nhAp tinh thu6. Thu Ap tinl thu6

ch6nh lgch so v6i lqi nhuan k6 torn li do diAu chinh c6c khoin ch6nh lech tarn thdi gita thuii vd k6

to6n, cec chi phl kh6ng duqc tri cing nhu didu chinh c6c khodn thu nhip kh6ng phii chiu thu6 vn

c6c khodn 16 dugc chuy6n.

lltue tlu n gp noan tg,

Thu; thu nhAp hoM lei ld khoan thu6 thu nhap doanh nghiep sc phei nop ho4c s€ duqc hodn lai do

chenh lech tam thoi gina gid tri ghi s6 cua tdd san vi ng phdi tra cho muc dich Beo cao ai chinh vd

cdc eid tri ding cho-mu" d;.tt thr6. tt'u6 ttru ni6p hoan hi pheitra dirqc ghi nldn cho t6t c6 c6c

wroir chJnh lCirr tam thoi .triu thu6. tai .en thu6 tiru nhip hoan l3i chi dugc ghi nhdn khi chic chln

trong tuorg h; se c6 lqi nhu6n tinh thud d6 sLr dung nhiing chCni lech tam thoi dugc khAu trir ndy'

Gi6 tti ghi s6 cna tdi snn thuit thu nhap doanh nghiQp honn lqi dugc xem x6t lai vdo ngiy k5t thtic

ndm teiihinh vd s€ dugc ghi giam di5n muc danbdo ch6c chin c6 tfti lqi nhu4n tinh thu6 cho phep

iqi ich cta mot phin hoAc'toai UO tei san thu6 thu nhAp hoan lai duqc su dung. c6c tdi sdn thu6 thu

nh4p aoantr ngh iqp hoan lqi chua dugc ghi nhan tru6c dey dugc xem x€t lai veo ngdy k6t thic ndm

tii chinh va d-uqc ehl nhdn khi ch6c chin c6 di lqi nhuqn tinh thu6 d6 c6 thii sri dgng c6c tdLi san

thuA thu rfiap hoan lai chua ghi nhan ney.

Tdi sen thuit thu nhAp hodn I3i vA thu5 thu nh{p hoan hi phai tra dugc x6c dinh theo thuA sudt du

tinh sd aLp dung cho nam tdi sAn duqc thu hdi hay nq phei tra duqc thanl toAn dqa tr€n cdc mric

thu6 suiico hi€u luc tai ngay k6t thuc nam tdi chini. Thu6 tlru nhap hoan hi duqc ghi nhan hong

rao "a"

t6t qri ftoat tOngiinh doanh trn kii li€n quan d6n c6c khoan msc duoc ghi thang vdo v6n

chi sd hiiu kili d6 thu6 thu nh{p doanh nghiQp se dugc ghi thing vdo vi5n chi so htu

Nguy€n tic chuy6n d6i ngoqi lQ

Cdrc eiao dich ph6r sinh bing ngoai tf duqc chu5in d6j lheo ti giri l?j rrgay phdl 'inh

giao dich 56 du

cdc Lhoan mui tiin ti cd goc "goai

le cu6i kj dugc qui d6i theo qi gia {ai ngiy kdt lhnc ki kd toan'

12,

14.

Wa *uyit ^i"n nq La nAt tO phAn hop thahh fi phAi dqc dac cilkg rdi Bdo cdo di c hikh hqp

Chenl lgch t, gi6 phet sinh trong ki tii cAc giao dich bing ngoai tC crla c6c khoen muc tiAn tC c6

g6c ngo4i tQ vJch6nh lCch ti gi6 do denh gi6 l?i cec kloan mlrc tian t9 c6 g5c ngoei t€ cu5i lcj sau

kli bir tru chenh lech tdng ve ch€nh lCch gidm dugc ghi nhQn vdo doanh thu ho4t dong tdi chinlhoic chiphl tdichillh.

Tj' giri srt dung di qui doi cec Bjao dich phet sinh bing ngoai tC ld ri gi6 thtrc t6 ta; thdi didm phei

sinh giao dich cta ngan hdng thuong mai noi C6ng ty c6 giao dich ph6t sinh Ti gi6 su dung de

ddnh gid lei s6 du cdc khoin mgc tiCn tQ c6 g6c ngoei tC cuSi ki ld ti gin mua vdo cria ngan hang

thudng m+i hoic $ gi6 mua vio binh quan ciia cAc ngan hdng thuong mei noi C6ng ty md tdi

khodn cong b6 tai ng,r) lel lh'ic hi ka lodn.

Tj giri sri dung dd qui d6i tai thdi iiidm ngdy: 31 1 1212012 t 20.814 \4\lDruSD

3010612013 : 21 .13 4 \.r|{D/U SD

15. Ghi nhAn doanh thu Yd thu nhap

Doanh thu bdn hing hod

Doanl thu b6n hang h6a duqc ghi ni{n khi phin lon rui ro vd lqi ich gin liAn v6i viec sd hfru cing niuquyAn quar ly hrimf hoa d6 duqc chuyin giao cho ngudi mua vd klong con tdn rai )iu to lhong chic

ctrin d.ang ki li€n qr.ran d6n viQc thanh to6n tidn, chi phi kdm theo hoac kha ndng hdng b6n bi trn hi

Doanh thu cung cip dlch v4r

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16. Tii sfin tli chinh

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Cec kjrodn phdi thu le cec rdi sdn tdi chinh phi phriLj sjnh voi cdc khoin lhanh ro6n co dini hoAc c6

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Tdi sin tdi chinh sin sing de ban ld cec tdi san Lii chinh phi ph6i sinh duqc x6c dini ld sAn sdng dA

ban hoic kh6ng dugc phan loei ld c6c tai sin tdi chinh ghi nhin theo gi6 trihqp li th6ng qua 860

crao kiii qua hoat dQng tinh doanh, cdc kho6n diu tu giii d6n ngdy drio h4n hodc c6c kioen cho vay

vd phii thu.

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17. Nq phAi tra di chinh vd c6ng cT v5n chi s& hiuCec c6ng cu tdi chinl dugc phAn logi ld nq phei tre tai chinh ho{c cong cp von chri so hitu tai thdididm ghi nhin ban ddu phi hgp v6i bdn chdr vn dinh nghia cLia ns phai trd tii chinh vd c6ng cq v6nchi sd hihr.

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18. Bi tri! c6c c6ng cg tii chinh

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c6NG w cd PHAN vAN rir BrC'N vrCr NAMDia chl 56 215 ph6 L4ch Tray, phudng Deng Giang, quan Ngd Quydn, thdnh ph6 Hai Phdng

BAo cAo rAr cHiN'H HOp NHAT GIIfA NIEN D06 th6ng dAu cia ndm tari chlnlt k6t thic ngdy 3l theng 12 nim 2013

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6.113.314.7 46 s.442.935.569

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c6NG w cd PHnN vAN rAr BrcN vrEr NAMDia chi: s6 215 ph6 Lach Tray, phudng Dins Giane, quin Ned Quyin, thann ph6 Hai Phbng

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Ngdn hdng TMCP D4i DLrong - Chi nb6nh Hdi Phdng

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35.383.800.000

105.735.120.000187.834.360.000

6.150.073.6i3

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2.550.840.000

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319.634.745

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438.392.028

3.646.442.997

L424.081,50029.000.000

196.836.471

L681 .27 1 .2t0

459.025.189

I .20t .4r7 .930

32.459.39',7

Thu6 vd c6c khoan phii thu nhi nu6cthue \rlvl hdng bcrn nQl dlat h e thu nhqp duanh nghtep

Thui thu hhdp cd nhAn

Thu6 vd c6c khoan phei tre nhd nu6c

t hue t tl\t I hang DannQt alalhu? thu nhqp aoanh nghrep

Thuii thu nhQp d nhdn

Cdc khoan phi, lQ phi khdc

c0ne

_!{z!Jq4q 12.241.029.664 7.190.704.452 3.380.113.726

s5 cu6i t<y 55 dAu ndm

(2.1t0 .692.789)

(2t 5.391.28'(1.895.301.508)

440.541.303

319.634.745

24.583.119

72.595.556

23.727.883

(18.188.515)

o.316.3 38)

(10.i38.714)(5 33.433)

3 .398.362.24t1.691.587.518

469.363.933

1.201.951.363

32.459.397

3.380.173.?26 __-_ll{Zql!.4qqThu6 nop th&a dugc trinh bdy o chi tieu Thu6 va cdc kloen kl6c phei thu Nhd nudc (xem thuy6t

mini sii V.6).

Thui g i tri gia tdng

C6ng ty nop thui5 gi6 tri gia teng theo phuong ph6p khiu trir. Thui5 su6t nhu sau:

- Hing h6a, dich vu cung cdp trong nu6c : 5% vd 10%

- Hdng h6a dich vu cung cAp nudc ngodi : 0%

Thui xuAL nhip khiiuC6ng ty kC khai vd nop theo th6ng b6o cria H6i quan.

Thud thu tth\p doanh nghii. pC6ng ty phei nop thu6 thu nhap doanh nghiCp cho cac khoan thu nhap tlnh thu6 v{ti thu6 su6t 25%

Tiir thud dkC6ng ty phei nop tiAn thu6 d6t theo quy dinh tai ho. p d6ng thu6 dit vd td kiai tidn thue dAt hang

nam cria C6ng ty.

Thui nhi ddtTiSn thu6 d't duo:c nop tleo th6ng b6o cia co quan thu6.

Cdc loqi thui hhtic

C6ng fy ke khai vd nop theo qui dinh.

Am mti *^4,q li.Ar td ptun hop thanh vA pht t duo. da".na| vOi ELio.do 'n,

chiah hop nhjt s'ia Nin Jd 2',7

c6NG Ty cd pHhN vAr'r rrr sr€'N vrfr NrDrDia chi: 56 215 ph6 L?ch Tray, phudng Ding Gians, quAn Ngd QuyAn, thanh ptri! uai rttngBAo cAo rAr cHiNH HOp NHAT cltlA NI6N D06 thang ddu cia nam idi ch{nh k6t thirc ngay 3 i thdng 12 lem 2013

BAtr lhu)6r minh 860 c6o tli chlnb hqp nhrt gira ni€n ilo ll i6p Iheo,

1?, Cdc khoin phAi tr6, phii nQp ngin hgn khdc

Kinl ph{ c6ng doan

Bio hi6m xa hQi

\hj€n liiu birn giao triu Vosco Sunrise

Tam lang nguydn gid Tdu Vosco Sunrise

B6n tdu Golden Star

Thu6 thu flhap cA nhan cia nguoi lao dong chuaquvet toan

C6 tuc, lqi nhuan phAitra

Doanh thu van tai tinh cho nam 2013

Phdi tra, phei nop k:h6c

c0ng

18. Qu] khen thu&ng, phfc lqi

Tnng do trich lAp tii lqi nhuAn

Chi quY trong ki,

bo cuor Ky

20. Phni trA dii hqn khic

Tam t6ng nguyCn gi6 tdu (Luclq Star, Blue Star)

Nhi6n liQu bdn giao tdu (Lucky Star, Blue Star)

c0ng

21. Vay viL nq dii h+n

Ngan hdng Phet tri6n vigt Nam - chi nhrtuh HAi Phdng (i)

Ng6n hang TMCP Hdng Hai ViCt Nam - Chi nhenh

Hdi Phdng (")

Ngen hang TMCP C6ng thuong Vi€t Nam - Chi

nhinh H6i Phdng(iii)

Ngan hdng TMCP Bao viet ('"1

Ngan hdng TMCP Ky thuong ViCtNam(")

c0ng

Luj k6 tir tfiu nem il6n cu6i t i' nAy

NIm nry Ndm tru6r

bo cuor Ky

L71Lro62n3 .t7 4.'7 4'7 .7 t2

L560 .',797 .836417.649.9t4.354

t23.998.923

7.6t5.144.622

4 .87 L232.5 15

3 .434 .544 .420

S6 diu nim2.314 .t52.209

t8.21'7.7589.850.000

't.550.100.29',7

5.014.157.235

I6.131.238.074

3 .089 .213 .143

440.208.486.633 34.128.D4.1rc

5 .728.t6t .270

443 .049 .63',7

(2.481.812.504)

l'7 .327.226.855

638.494.200

(i 1.408.631.798)

3.689.398.403 6.557.089.257

19. Phii tri ddi hau nerM bdn

Li khoan phAi tra T6ng c6ng ty c6ng nghiQp tdu thuli B4ch Ding theo Hgp ddng d6ng mdi tdu

22.500 DWT s6 3/KH05.

s6 cu5i t<Y 56 tlAu nlm

99 .022.281 .430

1.000.066.020

99.022.287.430

L000.066.020

r00.022.353.450 100.022.353.450

s6 cu6l *Y s6 diu ndm Jr..

tiii:l

i;i,/857.342.000.000

1.612.904.612.000

33.064.143.000

177.865.000.000

322.255.62'7 .872

601 .019 .223 .490

1.708.829.400.000

65.127.006.000

191.845.000.000

334.896.941.790

l!,

\

3.003.431.382.812 2.907.1 17.517.280

Boath"in:ahnAr tA aal bA phnn hrP honh iphotdua..{ac n"C\aiBao'aotat 4t4h hop nhdt etuo 'tP4 do

c6NG rY cd PHAN vAN rAr BrCN vrEr NAMiJ

"'ri ti r"

"nA i..n l rar, phudng Dirng ciang qunn \go ouvin rhanl ohd Ha' Phong

Bio cAo rAI'cHiNH HQP NHAr GIIfA N$N D0

6 rhdnr. diu cta ndm di chinl kdl rhLic ngav ll Lhang l2 ram 20llgl. tn"v6t ninh sno clo tdi chlnh hqp trhCr gin|s ni6n dO I li6p fieo)

Trong d6:

Gilc vay bdng \D,lD

G6c vay bing USD

lio cuor Ky s6 <lAu nam

L035.207.000.000 198.864.223.490

93.130.708,00 101.318.985,00

Khoan va] bibg \rND Ngen hdng Phet tri6n ViOtNam - Chi nh6nh Hrii Phdng. d6^d6ng tdu tir nem

]0b0, zodr, zoi,z, 2006 ;ir Hqp d6ns vav "6

02l20l lalDTDDT - NHPT nsiv 30 thang 0l nam

20I I d; rhani rodn cho gia rri t<h6i tuqng da th$c tLiQn vir c6c chi phi, b6 'ung da hoen thicn du cho

ian, -ilo.zoo Dwl kj hieu F56-N fol. t6ng s(i tian \av 555 d d6ng thdi hpn tau tdi da li 180

it'in'n- tai ,uit no rronP, han li 9,0%/narn. lai si:l que han {rin} tren nq g6c vd ldi chAm lre) la l4'4

:';';?;:#'#'i;'; -ii

,!o *a"*. a*. bdo ddm bing rdi san hinh th6nh bdng r6n vav nong

tuortg lai.

Khoan vay bing USD gdm 4 hqp d6ng tln d!ng:

S6 OOZOlOfmf ngey 12102/2007, s6 ti6n vay 4l trifu USD di mua.tAu cho d;u' thdi han vav 10

n[m- ldi sutt Sibor 6 th6ng cQng 2%lnan. Kiroin vay ndy dugc drim bdo bing vi(c th6 ch6p tii sdn

hinh thdnh tii v6n vaY.

,; o0rr^rro "*u, tul09/2007, s6 ti'n vav 52'74 triiu USD da mua te! chd dlu' thdi har vav 10

nnm. lai suit Sibor 6 thang cong l,8%/narlr- Khoan vay nriy dugc dem bdo bing viic thd chip bing

tai sin hinh thdnh tit viln vay vd tdu ocean Star'

s6 0098/07,tIP ngay 21109/2007, s6 tiAn vay 27 triiu USD dri mua tiru Neptune.Star' thdi hen vay

t 0 nam. lai su^t Sibor 6 th6ng cqne r,oz!;l;rn.-firoan uuy na1 dugc ddm bdo bing viQc thA chAp

bing tiisin hinh thdnh tir vi5n vay vdtiu Vega Star'

*A it sll onl sg-H? nnav 24l l2l20I0, s6 tian 28'73 triCu usD dd tharh toan mot phAn tidn mua tdlu

ir"#'r;*. iri ;*ii';"* rui -;, hu1 rleng ti6r kiim thrclns usD I2 lhdns tra lai sau cOng

jil;"#. '1t,;;; '; ";;

iuQ' aa,n ouo oi 'an

hlnh thanh ii \ on va) vd reu Diamond srar'

l{roin vay Ngdn hing TMCP C6ng thuong viet Nam - Chi nhanh Hai -Phdnglheo

Hap ddng tin

;*;;6;6od;i;nosco nsnil/l 1/2"008, s6 tiAn uuv is'645 triiu usD^d6 mua tdu SEABEE

(nay d6i ten thenh tiru voScO s reRr i'q"g t'i +i irr owr' 'r'oi

t'an va) 60 lh6ng' lai su;l bdng

i;i .,;,,iir n*i li6t ki6m UsD lci t'an ti riaog ra lai sau cOng 2 5ooham Khodn ta) ne) duqc

dam bao bing viec lhi chip bing tai sdn hinh thenh hJ von va) '

Khodn vay Ngin hirng TMCP BAo Viqt gAm 2 hgp ddng tin dqng:

- 56 I I2.2009.HDTD ngdy 24108/2009, s6 d€n vay 175 bi\rND di diutv dlr dn d6ng tdu Lucky Star

22.500 DwT. thdi han vav 120 th6ng, ddi gian ln han iri' nq g6c 24 thing' ldi suit 10'5%/ndm cho

6 thdns diu tidn k€ ru ngay gidi ngan aiiuir'inn o r'rt'i*g mot linbingldi.suilli'ttiimkj h?n l2

:#:'i,Jii,i; .;"; ;,"v. iu'"' f,a on rui *;r 40 oha'rniheo qu) dinh hien. hanh, Khoen \ av duqc

l*il""tl"tf i. ,i;l;;pi;u I uckv star {ding th6 chip voi Ngdn hirns Phat rri6n viit Nam)

- s5 237.2009.1DTD ngdy 2511212009, s6 tien vay 100 t'j \'ND'd€ dAu tu du dn d6ng tdu Blue star

22.500 DwT. thdi han aay t2o tlang, trroi gian an h4n tid nq goc 24 theng, lai sdr 12%/ndm cho 3

ir'*- a:a- i'el''la-;;*v giai ngan]di;u clinh : thans m6t iin bing lai suAt ti€t kiCm ky h?n 12

th6ns tra lai sau cong 3zlnam, fro trq lai suAt '+%/nenrlheo quy dinh hiQn hdnh l(hoan vav dugc

ffiil#il;;;i "r;p J" nr'" it"' faA'e th6 chAp vdiNgdn hdng phat tri€n vietNam)

) Khoan vay Ngan hang TMCP Ki thucmg v iit Nam theo Hgp d6ng ttn dung-s6 67667 ngdy 17 th'ng 3

""#ib:il ';i-ri" *iz.s rrieu uso ad-'ua r;'u vosco srY rrqne rni s2 523 D$ T thoi han !a) 84

rh6,ne, Iii suir 60 o nam cho kj a- t"" "" i*' aie" tr""ft : thrinfmtr lar birg lai sGt riir kiem k'

doc 'ua| lot 600 ca ' @ a aa h

'PRnathdat nihh n4,, h niL ba Phdn htT thanhro Pht29

cONG TY cd PHAN vAn rAr erEn vrEr trtluDla chi: Sii 215 ph6 Lach Tray, phutau Ding ciang, quan NgO Quydn, drdnh ph6 nal rtOngBAo cAo rAr cHiNH Hep NHAT GrCrA NIEN D06 thrng dir cta nam tai chlfi k6t thtc rydy 31 theng 12 ndm 2013

B6n thuy6t minh Bro ceo tdi chlnh hqp nh6t gita niSn iio (ii6p th€o)

han 12 thang trA lai sau cua NgAn hang TMCP K! thuong ViQt Nam cong bien d0 3,7%/nam. Kioanvay duqc dam btro beng viQc ttr6 chAp tii san htnh theni ft v6n vay, tiu Polar Star vd tAu Vini An.

Chi li& sd phd, sinh tong ndm cia cdc hhodn vq, ddi hgn nht sau:

Luy k6 tt tliu rnm ir6o "o6i

kY uiyNim nav Ndm tnfttc

Sii diu natr

56 tian vay ph6t sinh trong kj,

Tang do ddnh gie l?i cheni lfch tj gid cu6i tj56 tidn vay da trd trong kj's6 cu6i kj'

2.907 .1 11 .517 .280

257.000.000.000

29.801.826.560

(191.088.020.968)

3 .t'7 6 .t05 .5',77 .O70

32.000.000.000

(149.9s6.642.000)

3.003.431.382.872 3.0s8.r48.935.070

BA,r,h"y, ,i,,h ,r! k ,6t bO ph,1^ hqp ka"i ta phai tuoc doc crnc vd1 Boo ctio tdi.hihh hqP nhA siita nieh dA l0

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l-u

= za :E:-Y:E.Y :2

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cdNG rY cd PHiN vflt rAr erEn vrQr nauDia chtr Sii 215 ph6 L4ch Tray, phuong Dang Giang, quAn Ng6 QuvAn, thanh ph6 Hai Phdng

BAo cAo rAr cHi\H HOp NHiT GtUA NIEN D06 thnng dau ctu ndm tdi chinh k6t thric ngAy 3l thang 12 nam 2013

BAn thuy6t minh B{o c{o tAi chlnh hqp nhAt gili" nien ilo (tidp theo)

l.

23. Lqi ich cia c6 d6ng thi5u s5

Lqi nhuan teng hong k'Phan phSi qui khen thudng phric lqi vd thi lao

tlQr oong quan rnchi c6 tnc

s6 cuSi t<Y

T6ng doanh thu

- Doanh thu bdrt hing hda

- Doath thu eung ciP dichvtl

Cec khoen giam trri doanh thu:

- GiAm gili hitng bdn

Doanh thu thuAn

- Doanhth huAnba hdng hda

- Doanh thu tuuan cung ciiP dich v1r

2. Gi6 v6n hirng bin

Gi6 v6n cta hiLng h6a dd cung cAP

Gi6 v6n cria dlch vu tl6 cung cAP

c6og

3. Doanh thu ho?t ilong tdi chlnh

Ldi tidn gtri, tiin cho vaY

Lai b6n ngo4i t€

Lai chCnh lech $ gi6 de thuc hien

Lei chenh lech ti si6 chua thlrc hien

c0ns

Luy k6 tir diu Dnm d6n cu6i kY nay

TH6NG TIt{ BO suNc cHo cAc KHoAN MUc rRiNH BiY TRoNG BAo c,io KtTQUA Ho,l.T DQNG KINII DOANH IIqP NH,iT GIIIA NION EO

Doanb thu brin hing vir cung c6p dich vg

LuY k6 tn iliu nnn d6n cu6i kY nd'Y

Nim nry10 .608 .97'7 .402

1.427.569.451

(t t9 .614 .473)

(441.000.000)

11.475.872.380

Nim trudc9.A7',7.4',70.890

1 .251 .535 .169

(t92.087.181)

(588.000.000)

10.348.918.212

Ndm tru6cNiim nay

| .093 .026.345 .234

6t.582.522.832

1.031.413.822.402

3 .7 1',7 .844 .'7 r0

3.717.814.710

| .231 .339 .45',7 .815

53.751.638.154

1.183.587.819.661

2.7 09 .584 .'722

2.709.584.722

1.089.308.500.524 1.234.629.a73.093

61.582.522.832 53.751 638 154

1-027.725.977.692 l.180.878 234.939

Luy k6 tt iliu nnm d5o "u6i

kY niyNIm tnntc

58.636.518.755

1.070.085.918.675

47 .925 .054 .366

L125.320.820.888

Lr2a.122.431.430 1.113.245.815.254

Luy k6 tn diu nnm d6n "u5i

ki niyNim nqY Nim tru'tc

129.172.366

r0.928.495

414.234.354

s1 .1'13.',102

t 79 .',t 55 .659

6.479.000

840.967.984

605.508.917 1.021.202.643

na, n vA ,,* ,av n ^6'

tA ph,n hqp hanh vd phiii dtet' 'loc

cnhg fii B'io ctio tdi chinh hoP thA gnia hian dO 12

c6NG w cd PHhN vdr rAr ardt vrfr uuDia chl: 56 215 ph6 Lach Tray, phudng Eing Gians, qu{n Ng6 Quyan, thanh ph6 Hai Phdng

BAo cAo TAI cHiNH HOP NHAT GIITA N qN DO6 thang dAu cia nan tai chlnh ki5t ihfc neay 3l thAng 12 nam 2013

Bnn thuy6t minh Bro c6o tni chlnb hqp nhdt gi{ia nien dO (ti6p th€o)

Chi phi tdi chinh

Chi phi lni vay

L6 ban ngoei t€

L6 ch€nh lCch ii gi6 da thuc hiCn

L5 ch€nh lQch t! gi6 chua thgc hi€n

Chi phi tai chlnh kh6c

c0og

Chi phi btu hdng

Chi phi nhAn vi€n

Chi phi vat hCu, bao bi, c6ng cu' daj dr)ng

Chi phi kh6u hao TSCD

Chi phi dich vg mua ngoAi

Chiphi khdc

C0ng

Chi phi quin li doanh nghiCp

Chi phl nhAn vi6n quAn I!Chi phi vat [€u quan liChi phl dd dnng vnn phdng

Chi phi khlu hao TSCD

tnue, phr !a l9 pnr

Chi phi dg phdng

Chi phi dich vu mua ngodi

Chi phi kltdc

c0ng

Thu nhAp khic

Thu tu thanh li tdi sdn cii dinh

Thu tiAn thanh li vat tuThu phqt vi ph?m hqp ddng

Cec khoan tidn thuong cia kiech hing

Tian h5 trq b6n hdng tren doanh thu dqi li b6'n son

Thu nhap kh6c

c0"e

Luy k6 ti ilAu nnm d6n cu5i IrY ndy

Ntrm nay Nim trufc7 4 .'.l 5l .03 t .39',7

39.983.500

20.324 .015 .406

35.907.786.53515.348.990

78.266.808.283

1.305.966

2t.168.942.178

13.498.130

131.038.165.828 99.4s0.554.557

5.

Lui k6 tn diu nern d6n cu6i *1' ndy

Nim naa Ndm tru6tI .352.324 .850

371.365.093209 .795 .',| 64

29 .572.348.2601 .348.369.659

L206.290 .910

463.591.890

194.602.662

35 .604 .257 .330

1.256.506.945

32.854.203.626 3a.725.249.131

Luy k6 tirdAu nnm d6o "o6i

ki ody

Nim nay Ntrm tnnSc

20 .415 .333 .t471.017.210.039

248.66t.915967.992.351

2.5s3.414.676

| .270.379 .l'77

| .943 .236.07 4

3.551.944.451

20.357.838.3-12

953 .',7 52.920

t28.784.464

t.16't.902.8052.686.918.824

2.634.882.6842.378.699.838

31.968.171.830 30.308.779.907

7.'a

i

Lui k6 tL ddu oem d6n ",r6i

tcY nay

Ntrm nay N;im trudc

38.228.149 .091

t99.644.509l.I45.540.000

181.818.182

4.061.460.000

192.163.850

292.024.318

526.25',7.47s640.029.223

40.213 .362.823 s.253.723.825

Banhrithihhn.!hnAtbAphihhophahhfiphdi.lwcdaccngwtBdtocdo&ichinhhopahiilEinanicndi 33

c6r,rc w cd pxAr't vin rAr arEr vrEr neuDla chi: 56 215 ph6 Lqch Tray, phrdng Ddng cians, quan Ngd Quydn, thlnl ph6 Hei Phdns

BAo cAo rAr cHi\H HOP NHA r ctUA NEN DQ

6 theng dau cna nam tdi chtun k(it thric ngAy 3l fiAng l2 na{n 2013

Bin thuydt ninh Bdo c6o tdi chlnh hqp nhAt giita oien dO (rj6p theo)

Chi phi kh{c

Chi phivd Gi6 tri cdn lei tdi sen c5 dinh thanh l)t

Phi khuydn khich kh6ch hdng

Chi phi khiccOng

Lni co bin tr€n c6 phi6u

Lqi nhuan k6 totn sau thu5 thu nh{pdoanh nghi9p

C6c khodLn diAu chinh tdng, giAm lqi nhuan k6(odn da x6c dinh lgi nhuin phdn b6 cho cd

il6ng sd heu c6 phidu ph6 th6ng:

Lqi nhu{n phAn b6 cho c6 d6ng sd hiru c6plrr€u pho thong

C6 phiiiu phd th6ng dang luu hdnl binh quen

trong ki'Lei cd ban trGn c6 phi6u

10. Chi phi san xudt kinh doanh theo y5u t6

Chi phl nguyCn Ueu, vit liCu

Chi phi nh6n c6ng

Chi phi khdu hao tdi san ci5 dinh

Chi phi dich vu mua ngoai

Chi phi khdc

c0og

\T. NHING TH6NG TIN KIIAC

l. Giao dich vdi cic b6n li6n quan

Ld giao dich v6i cAc thanh vi6n chri chilt:

Thu ap cia thanh vi6n quen li chri ch6t

Lut k6 tn dAu nnm d6n cu6i kY niyNim nrv Nim trudc

32.306.909

281.8't2.428

37.934.898

289.5',7L921

600.000

9.

314.119.331 32E.113.819

Lui k6 tn dAu rnm d6n cu6i kY ndy

Nim trmtc

(197 .28s .s80 .617) (103.s96.9s r.785)

(197 .28s .s80 .611)

138.110.000

(103.596.9sr.785)

138.110.000

(1.428, (7s0)

Lui k6 ti. dAu trrnl d6n cu6i t 5, niyNim nav Nim tnntc

5't8.',766.435.533

10?.150.696.336

192.9r r .823 .3l5289 .8',7 4 .644 .1'72

24.841 .213 .530

7 t't .542.24t .955

108.l'7 5 .460 .124

102.087.073.066

308.956 .343 .431

5 .518.186322

r.r 93.s44.812.886 I .242.219 ,904.898

Luy k6 ft dAu nnm d6n cu5i kY niyNim nsY Nim trudc

2.100.128.000 2.189 .9t 4 .200

'f

_(

BAI &ryat ninh tuy ld nAt bO ph4k hoP thanh ttt phai dqc .lac cnhg wi Bdo cdo tdi chihh hqP hl'it Siiio niqh dA 34

cONG ry cd pHAN vAr rAr arEr,r vrir nluDia chl: 56 215 phi5 L?ch Tray, phucms Dary Giang, quan Ng6 Quydn, thann ph6 Hai Phdng

BAo c.Ao rAr cHiNH Hop NHAr clclA NrEN D06 thang dau cna nern.di chlnl kiit thtc ngay 31 th6ng 12 n[n 20] 3

Bin thuy6t minh B{o c6o tAi chlnh bqp nh6t giiir niCn dO (ti6p theo)

2. Chi phi lei vay v6n h6a

L nl pnl lal la) \ on noa OOI \ Ol cac ,\noan von,vay oe dong mOI tau

long cnr pnr rar vey von noa

LuY k6 tir iliu nnm

Nim nay

a5n cu6i t<y nay

Nim trudc

t3 .822.354 .133 12.200.533 .333

13-422-354.133 12.200.s33.333

15'6'/0 13,49"/"

3. Th6ne tin vt bO phAn

Th6ng tin b0 phan dlrqc trinh bAy theo fnh vgc kinh doanh vd khu v{c dia li. B6rl c6o b0 phan

chinh y6u ld theo linh vuc kinh doanh do cac hoet dong kinh doanh cta C6ng E dugc t6 cht'c vd

quen ly theo tinh chit cua sin phAm vd djch vp do C6ng ty cung cdp.

Linh vw kinh doanh

C6ng ty c6 cAc linh vur kinh doanh chinh sau:

- Linh vlrc Dich vu van tdi bi6n

- Lini vgc Thuong mai vd Dich v! kh6c

Th6ng tin va kdt que kin h doanh, tei san c6 ilinh vi cric trii san ddi h4n l$6c vi gie tri clic khoan chiphi ion kh6ng bang tidn cia bO phAn theo linh vuc kinh doanh cria C6ng ty nhu sau:

Thuong mai v,dich vrr Cone

K' ndy

Doanh thu thuAn vA ban hang vd cung c6p

dich vura bCn ngoai 9927'10 674 87'7 96 537 825 647 1089308500524

Doanl thu thuan vA bar hang vA cung cAp

dich vu gifta cAc b0 phan

rdng doanh thu thuAn i bdn hdttT rd

"ung cdp di* n,t

chi phl b0 phan

K6t que kinh doanh theo bO phAn

CAc chi phl kn6ns phan b6 iheo bO phan

Lqi nnuan ft hoat dong kinh doanh

Doanl thu ho?t dong tAi chinh

Chi phl tdi chlnh

Thu nhap khdc

Chi ph{ khac

Chi phl thu6 thu njlap doanb nghiep hienhdnh

Lqinhu, sau thud & nhip doanh nghiCp

Tdng chi ph{ dd phtu sinh dd nua tdi snn cd

dinh vA cnc fii sAn ddi hqt khdc

T6ng chi pM khAu htu vd phAn b6 cht phl

v{n $i

992-770.671.877 96.537.825.617 r.089.308.500.524

1.099.988.884.027

(107.218.209.150)

(107.218.209.150)

4s6.894.'t',t9

130.566.543.073

39.648.333.600

32.306.909

93.555.928.859 1.193.544.812.886

2.981.896.788 (104.236.312362)

2.981.896.788

148.6r4.138

41t.622.755

565.029.223

281 .8',72.428

l.088.225 .379

(104.236.3t2.362)

605.s08.91?

131.038.165.828

40 )l] 162 82 t ri

314.1',79.337 il

l.O88.225.379

(197.711.830.7s3)

ts0.139,166.511

1.8s3.81e.s87 AeL!!!!!!l!6)

398.609.000 450.537.775.511

230.030.701.632 1..162.685.1i9 231.393,386.771

B,in th,lit hinh nb) l; Ot bO ph1n hop thanh ta phai dsoc doc .nng fti BAo cdo fti c hinh hoP kh Eind niah do 3s

CONG rY cd PHhN vAN rir BrEN vrer NAMDia chl: 56 215 ph6 Lach Tray, phuang Ding ciang, quAn Ng6 Quydn, tha ph6 Hai PhdnsBAo cAo rAr cHiNH HOp NHAT clttA NDN D06 thAng diu cna nern tai chinn k6t thtc ngey 31 thellg 12 nam 2013

B6n thuy5t minh 860 cio tai chlnh bqp nhdt gina ni€n ilo (ti6p theo)

vqn taiThlrdng nei vd

dich vq c0nc

T6ng gid ti cdc khod chiphtltnkhangfing fin 6ft cnt pH *ndu hao vd phan b6chl ph{ trd trr'c ddl hpt)

Kt tflrfcDoann thu thudn va b6n hang vd cung c6p

dich \'! ra bcn ngoni

Doan} thu thuAn vC b6n hang vd cung cAp

dlch rr sita cec b0 phan

Tine doanh thu thuln vi bd hdnsficung edp dicn va

Chi phl b0 phAn

Kel qua krnh doanh rh€o bq pn4n

cac chi phi khdng phan bd theo bO phAn

Lqi nhuan ft ho?i dong kinh doanh

Doanl thu hoat dong tri chlnlChi phi tai chlnlr

Thu nhap kl6cChi phi kh6c

Chi phl dru6 thu nllp doanh nghiep bienhenll

Ld nhu\n sau huA ftu nh1p doa h nshiCp

19.869.243-468 1.270.379.177 21,139.622-645

1.147 .488.521 .t16

1.117.188-527.1t6 87. t 1t-31s.977 1.231.629.873.093

87.t41.345.977 |.234.629.8',73.093

L156.398.233.684

(8.909.706.568)

85.881.671.214 1.242.279.904.a98

1.259.674.',763 (7.650.031.805)

(8.909.706.568)

916.921.'t70

99 .253 .464.206

4.714.005.869

38.534.898

(100,055.832.999)

19.745.809.809

1 .259 .614.'t 63

110.280.873

197.090.351

539 .7 1',7 .956

289.518.921

I .t91 .642.903

22s.361,117

(?.650.0J 1.805)

1.027.202.643

99 .450.554.551

5 .253 .723 .825

328.113.819

1 .197 .642.903

(99.830.471.s82)

Ting chi phI dd phit sinh 6d nua tdi sdn cdditth rd cdc fii sdn ddi hqn *hdc

Tdng chipht khdu htu rdphLn bd chl pht0'i ttatc ddi hu

TAng gtd tti cdc khonn chi ph{ Itn khAngbins ii (tir chi ph{ khdu hao rd phan bd

chl pW tA firtc ddi hsn)

t.170.5i8.709 50.916.318.518

t36.566-897.125 664.054,269 137-230.951.391

t9.867.621.731 tc-867.621.731

VAn tti c0ng

Tdi san vd nq phei tra cia b0 phan theo finh vuc kinh doanh ctia C6ng ty nhu sau:

Thwong mgi vldich vs

Tdi sdn tr.uc ti6p cta bO phAn

Tei sar phan bd cho bO phAn

CAc tai srn khdns phan b6 theo bO ph6n

s.294.468.859.028 92.862.944.17 4 5.3 87.13 t .803.202tri

ic

e

97 .065 .028.222 97.065.O28.222

s.484.396.831,121

Ba| thrfit hibh nar ld n,t bO ph'n hW thdhhtd ph;i dsqc aac cnhg i4 Bdo c'to tAi chikh hoP ahA Sind nian ilA 36

cONG TY cd PHhN vAr rAr arEt vrfr nltqDia cht: 56 2 I 5 phii Lach Tray, phudng Eang Gians, qufn Ns6 QuyBn, thanh ph6 Hri Phdng

BAo cAo rAr CHINH HQp N'HAr ctlfA NIEN D06 thang ddu cna nen tai chlnh ket thfc neiy 3l thang 12 nem 2013

Ben thuy6t ninh B{o cho t}i chlnb hqp nhdt siiia nien dO (ti6p theo)

v4n tniThuong mei vi

dlch v\i c0nc

Nq phdi ft truc ti6p cna bO phAn

Nq phai ffi ph6n bd cho b0 phan

Ng phai ra kh6ng phan b6 theo bO ph4n

Tdng nl phdt td

s6 aAu nern

Tai san ruc tii5p cna bO phAn

larsan pnan bo cno DQ pnan

C6c iai san kn6ng phan b6 theo bO phAn

Nq phai trd truc ti6p cna bO phar

Nq phai tra phan b6 cho bO phan

Nq phai M kh6ns phan bd theo bO Phan

Tdne nt phdl td

Khu vlrc trong nu6c

Khu wc nudc ngodi

c0ng

4.198.s61.253.814 62 229 .18a.3 34

3.689.398.403

4.888.661.115.432 86.881.073.663

4 .260.191 .042.148

3.689.398.403

1.261.180.440,551

4.975.542.189.095

9',7 .065 .028.22297 .065 .028.222

3 .6tO.626.931.586

s.072.607.217,317

19.503.683.485 1.650.130.615.071

5 .12A.161 .210 5',72A.16t.270

3.655.858.776,341

Khu rltc ilia liHo?t dong cia C6ng ty duqc phdn b6 chi y6! o khu vgc trong nudc va ngodi nuoc

Chi tiiSt doanh thu thuin vA b6n hing vd cung cdp dich vq ra b6r ngoei theo klu vuc dia li dua trCn

vi tri cia kh6ch hiing nhu saui

LuY k6 tt ddu ndm d6n cu6i kY nivNim nav Ntrm tnrdc

2',7 0 .665 .907 .'t28

Et9.642.592.796

240 .596 .1',72.353

994.033 .',l00 .7 40

1.089.308.500.524 1.234.629.873.093

chi tii5t va chi phi da phet sinh d6 mua tai san c6 dinh vi cac tdi sAn diLi h?n khac vd tdi san b0 ph4n

theo kiu vuc dia li dga tren vi trl cia tdi sen nhu sau:

Chi phi iln phdt linh d6 mua tiisan c5 itinh vi cdc tii san dii h?n

khicNim nav Nim tnntc Niim nav Nim trt(tc

TAi san b0 phan

Klu vuc trong nudc

Khu vqc nu6c ngodi

c0ns

tlt.94'1.364.',703 9.922.227.568

338.590.410.838 40.994.120.950

t.338.617.161.295 991.508.417.966

4.048.1 14.641.907 4.096.460.7',72.366

450.537.175.541 50.916.348.518 5.3E?.331.803.202 s.087.969'190.332

i15-

\HA

;!rr'ri&(rit t

,1

4. QuAn It rii ro tii chinh

Tirg qaan

Hoat dQng cta C6ng ty ph6t sinh c6c aii ro tdi chinh sau: rui ro tin dung, rui ro thanh khoan ver rrli

..;i;;*il i?;g'Gi6m d6c chiu tr6ch nhiCm trons viec thi6t lap c6c chlnh s6ch vi c6c kiirn

soAt nhim gidm thiAu ;ec mi ro tdi chinh cfing nhu giem s6t viec tlvc hien cec chlnh s6ch ve cAc

ki6m soet da thi6t Ep.

nt n nqir ,inn ,ty U ^At

ttA phak haP thdkh rd phdi .luoc dac cnng v' Bdo 'da

tdi chthh hoP atujt gian nicn dA 3',7

cONG rY cd PHIN vAn rAr ardt vrir l.tluDia chi: 56 215 phii Lcch Tray, phu&ng Ding Giang, quan Ng6 Quy64 thanh ph6 Hdi Phdng

BAo cAo rAr cHiN'H HQp NH.A.T GldA NIrqN D06 thtne ddu cna nam tai chl k€tthtcngd'y3l than e D nem20l3Ben thuydt minh Bro cno $i chlnh hqp nh6t giii? nien dO (ti6p theo)

Rtii ro t{n dltng

Rii ro tin d|lng ld rui ro md mot ben tham gia trong hqp ddng kh6ng c6 khe ndng thlrc hien dugc

nghia vu cia minh din d6n t6n thAt va tdi chlnh cho Cdng ty

C6ng ty c6 cac rti ro tin dung phet sinh chi y6u tu c6c khoan phii thu kh6ch hdng' tidn gui ngdn

h*g

Phdi thu khd.h hdng

Cong q gi6m thidu rui ro rin dung bing c6ch chi giao dich vdi c6c don.vi c6 kle nsng tdi chinh 16l

nhan vien k6 todn cong ng thuong \u)en lheo ddi nq phdi thu dd don ddc thu hdi.

Khodn phdi thu khdch hdng cin Cong ty liCn quan d6n nhidu t6 chuc n6n rui ro tin dung tip trung

d6iv6i khoan phaithu khich herng lA th;p.

Tiin gtti ngiin hdng

CAc khoan tidn gii ngen hang kh6ng ki'h+n cia Cdng ty duqc gii tai cdc ngan hdng trong nu6c

Ban Tong Cidm d6c kiong niin Lhiy c6 rii ro rin dpng rqng 56u nio tu cdc khodn tiin gui ni1

Mfc dO rui ro tln dung t5i da diii v6i c6c td'i sen tdi chinh li ei6 tri ghi s6 cria cdc tdi sin tni chinh

(xem thuyit minh s6 vII.5 vd gi6 tri ghi sr5 cna c6c tei san tai chinh).

Bang phan tich vA thdi gian que hqn vd giam gi6 cta c6c tdi sen tdi chlnh nhu sau:

Chua qui b4nhay chua bi

ginm gii

22.866.0',7 6.33'7

1t2.13',7 .696.462

tt .921 .61| .484

82.183.397 .343

Di qui h4nChua qud nhrmghtn nhung kh6ng giAm

bigiim gi6 gi6

Dn qud hanvi/hoEc bigiAm gi6 c0ns

tud'rg dnong tiAn

Phai thu kh6chhdnC

CAc khoiLn pheithu khAc

Tdi sen fii chinhs6n sdng d6 b6n

c0ng

22.866.07 6,33'7

6.1 13.314.7 46 I 18.851.011.208

11.921.611.484

82.t83 .397 .343

229.1Oa.181.626 6.1 13.3 14.1 46 23 5.a22.096.31 2

s6 ttAu nnm

TiAn vd c6c khointuong duong tiAn

Phdi thu kh6ch

hang

Cic khonn phni

thu kl6c

Tii san tdi chinhsan sang oe oan

c0ne

20.56'7 .008.43'7

t23 .084 .24',7 .265

1 4 .205 .365 .',736

82.183.397.343

20.561.008.437

s.442.9 3 5.5 69 1,28.521.182.83 4

1 4.205 .365 .',736

82.183.391.343

,r>;{.]UHt

r! vi

t|/-:)

240.040.018.781 s.442.93s.569 245.482,954.350

BAn thurit binh d! b bAt bA ph,An hqr thdnh ,a PhAi d@. doc cing fii Bdo cdo tdi chinh hqP nhit Eiiid kiCb dA 38

c6re w cd puAn vAN rlr eriN vrer Nll'l;'.;:t;r;;;i;'ilr,"r' pi..t'e o*ecr"';e quan NgdQu)an rhani pr6 u;i pnong

eio cAo rA.r'cHi\n HQP \HiT GIUA \li\ DQ

6 thrns diu cia nam tai chinh k6t thnc nsirv 3l fianc 1? 'T 19,13-,"ui"

,n""let .i"r' uu" .i" oi chlnh hq; ;hdt sinr nicn dO rri€p theo)

Rii ro thanh khodn

Rliirothanhkhoenle|rniroC6ngtyglpkh6kianklithvchiQnnghiavutiichinhdothidutien'

Riri ro thanh khoen cria C6ng ty chri y6u ph6t sini tir vi€c cac tdi san tai chinh vd nq phei ke tad

chinh c6 c6c thdi di6m d6o h?n lech nhau

COng ty quan li rui ro thanh,khoAn th6ng qua cdc biQn phdp: thuong {'ry€n theo doirc'ic Y6u cAu vd

{hanh loan hi6n lAi \d dU tren lrong ruong iai d; duy tri m6r Iuqngtiin cing nhu cdc khoan va\ o

r,ii oflif,*. ,l"t .at idc lu6ng l[n phdr sinh Lhvc t6 voi dv kiAn nhim giam thi6u anh huons do

bi6n dQng cira ludng tidn.

Thdi han thanh to6n cria c6c khoen ng phai trA tai chinh phi ph6i sinh dva tr6n thdi han thalrh to6n

theo hgp ddng vi chua dugc chi6t khAu nhu sau:

Tir 1trdm tro Tr€nTr6n 5 nim c0ng

1 ndm il6n 5nimxu6ng

461.043.199.316

63'/.r31.',791.435 1.102.962.935.050

42',1 .64',1 .488.048 100 022 353 450

461 043 .199 .316

861.7?1.090.000 3 201 865 816 485

52'l .669 841 498

1.802.985.288.500 861.?71.090.000 4.190.578.857.299

s6 cu6i k'Phei tre ngudi b6n

Vay vd ng

C6c khoan phei tre

khec

c0ng

Sd tAu nam

Pheitra ngubi b6n

Vay vd ng

Cic k:hoan phei tna

khec

c0ng

1.525.a22.41a.799

3g8.253.231.350 14 302.9',14.310

614.689.730.056 1.896.841 .'t 4'1 224

8.103.970.378 100.022.353.450

412.556.211660

537.299.620.000 3.048.836 497 280

108 126.323.828

,f,unntr.tuz__-.oJl.n]!y!!_--lllryttq{gqig1!4,gryqq

Ben -ldne Ci5m d6c cho ring mL?c dq rti n d6i voi vi6c lra ng ld $;p C6ng D c6 kha nnng lhanh

ll" "r.'it# "" it; nqn ti aong riin ru hoar'aong t<i*r aoant' ra rrcn rhu rv cdc tii san tdi chinh

;::'*.;#;;;t ir'i n*eil6p "an

...i" nguoi v6n v' cac knodn vav d6n h4n trong vdng l2

,r"i*glo tr'ti a-"q. gi, Lan voi cdc ben cho ray hiin rqi

RAi tu fii ttudrrg

Riri ro thi tnrdng ld rLri ro me gi6 tri hqp li ho{c c6c luiing tiAn trong tuong lai cria c6ng cu tiri

"trtni se ti6n AOig ttt"o niirng thay d6i cira gi6 thi truong

Rii ro thi truong llcn quan d6n ho?t dQng cia C6ng ty g6m: riri ro ngogi t6' nii ro lai suit' rr:ii ro vd '

gi6 chnng Lhodn

Cec Dhdn tich \i da nh?y' c6c dinlr gid duoi dd1 liin quan d6n rinh hlnh lai chinh cia Cdng ty rEi !

;;ti;;il;";; ;r'ii 'a ngul ir

'r'ane ri'"e' 20r: ue" co so gid n! ns thuin MLtc rha\ doi '

ciia q;, gid. tai suir^ giti chtng $ou,'. su aun6g di'onu" ".r,

iO "it a*c dua ff€n viec danh gi6 kie '

ndng c6 th6 xay ra trong uong mEt na"' toiiJiJa" aiiu r'ien qu- sat duqc cia thi truong t?i thdi

diAm hiCn tai.

6,li,l,":[=\r Er"l

\

ffin8v6i B,jocdotalichinh hap nhit siiiania a6Baathuvetnihh hAr Laflil biPhdnhqp thAnhtu ph

39

c6NG Ty cd pHAN vAN rAr srdN vrGr Nlt"lJr"

"iL sa zrs pr'a l-u"r' Tray, phudng Ddng Giang, quan N86 Quvan, thi'fi ph6 Hei Phdng

BAo cAo rAI cHiN'H HOP NHAT cIdA NIEN D06 thane dAu cia ndm ldi chinh kgt thnc ngav 3 I tlling 12 nan 20 1 3

Ben t;uydt minh B60 c6o $i chlnh hqp nhdt giilr tri6n ilo (ti6p theo)

Rii ro ngoqi GRti ro ngoai tC la rii ro mA gi6 tri hqp li hoic c6c ludng tidn trong tuong lai cria c6ng cg tdi chinh

s6 bi6n dQng theo nhiing thay d6i cria ri gie h5i doai

C6ng ty cung cAp dich vp v{n tdi qu5c t6 vd vay v6n NgAn hdng phuc vu cho hoet dong kinh doani

"i-irJ."i-tat toiadtg tian giuo alch

"tti v6u ld USD do v{v bi anh hudng boi su bi6n dQng cLia

rj, gi6 h6i doei.

C6ng ty quao li flii ro li6n quan d6n bi6n dQng cna si gie h5i do6i bing c6ch tili uu thdi han thanh

tonrr16" khoen nq, d,, b6o t git ngoai t9, duy tri hqp t1i co ciu vay.vir ng gi&a ngo4i tQ vd M{D'

iuu "rrqr

,hj; aia. rnuo ua iha'nh to-an "a"

uroan ngo;i i9 tai thoi di'm $ giri thdp, sri dlng t6i uu

ngudn ti6n hiQn c6 dA cdn bing gita rii ro fj gi6 ve rii rc thanh khoen

Tei sdn/(Nq phai tre) thudn c6 gi5c ngo4i tQ cria C6ng ty nhu sau:

s6 cu6i k'USD

Tidn vi cec khoan tuong duong tiAn

Phei thu kt6ch hang

Cec khoan phei thu khac

Vay vd ng

Phei tre ngudi b6n

Cec klloin phei trA k:h6c

Tni sin/(Ng phii tfA) thuAn c6 g5c ngogi tQ

Tai ngdy 30 thang 6 nam 2013, 16i gia dinh cec bi6n s6 kh6c kl6ng thav d6i, n6u tj' gi6 h6i do6i

gitu ffo ua usi tang/giam 2% thi lqi nhu+n sau thu6 vd v6n chi sd hiiu nam nav cia Cong tv sE

;iellt]l,In|31.134.636.i64 vND (tai ngdv 3l thang 12 ndm 2012 giem/trng 36 508 108 456 \rND)

io anh huone.ua lo 'ai

chenh lgch ti gia ddnlr gid I4i s6 du co g6c ngogi t( ctia cdc cdng cu tei

chinh. Mr.rc di nhqy c6m d6i \6i slr biAn dOng cria ti gid h6i doai ki nir) klrong thay d6inhi€u

Rii ro lai suiit

Rii ro lai su6t li rui ro rnd gia tli hqp li hoic cdc ludng tidn trong tuong lai cia c6ng cY tai chinh

s€ bi6n dong theo nhiing thay d6i cia lai su6t dli trudng

Rrii ro lai surt cta C6ng ty li6n quan d6n c6c khoan vay c6 lei sudt thd n6i'

c6ns tv ouan li rii ro ldi su6t bing crch phan tich tinh hinh thi trudng di5 dua ra cec quy6t dinh

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