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tuirui+;tt+INTIRNATIONAL
A&CcONc rv rNuu rrilr roAN vA rt v KN J{,AT]DITING AND CONSULTING CO., LTD.
eAo cAo rRrcninu nop runArcHo NAM TAI cHiNH KET THOC NGAY 31 rgAIe Tz IAru zo1z
COHC TY Go PHANVAN TAI BIEN VIET NAM
BAo cAo rArcHiNH HEP NHArcHo NAM TAr CHINH KET THUC NGAY 31 THANG 12 NAM 2012
CONG TY CO PHANVAN TAI BIEN UET NAM
cONG TY cO PHAN vdn rAr srEx @ ur'r
MUC LVC
1. Mgc lgc
2. B{o c6o cria Ban T6ng Gi6m d6c
3. Bio c6o ki6m to{n
4. Bing c6tr al(ii k6 toin hqp nh6t tti ngiy 3l th ng12 ndm 2012
5, Brio c6o k6t qui ho?t ilong kinh doanh hqp trhdt nnm 2012
6. 86o c6o luu chuy6n fian te hqp nhdt nnn 2012
?. BAn thuy6t minh 860 cio tii chinh hqp nhdt nnm 2012
Trang
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CONG TY CO PHAN VAN TAI BIEN VIET NAM
BAo cAo ciJA BAN rONG GrAM DOc
Ban T6ng Girim d6c C6ng ty trinh bdy bao c6o crla minh cirng voi Bdo c6o tei chinh hgp ni;i cho namtai chinh ki:t thric ngdy 31 th6ng 12 nam 2Ol2 dd duo. c ki6m to6n bao gdm 86o c6o tiLi chinh cia C6ngry Co phdn V'ln tdi Bidn Viet \am (Cdng ry m!") vd cic Cong ry con.
Kh:ii qutt vA C6ng tyC6ne ry C6 phin V?n tei biiin ViCt Nam, tidn thAn ld Cdng ty Van tei biiin Viet Nam, ld Doanl nghiepNhe nu6c tryc thuoc T6ng C6ng ty Hang Hai vi6t Nam duqc thanh lap theo Quyi:t dlnh s6 29-TTgngdy 26 thAng 01 ndm 1993 cta Thi hrong Chinh phtl vd hoet dong theo Ciey chung nhan dlng ki kinhdoanl si5 105598 ngiy 05 theng 3 nam 1993 do Trang tai kini t6 c'p. Tn ngny 01 th6ng 01 nam 2008,
C6ng ty chuyiin sang hoqt dong du6i hinh thuc C6ng ty C6 phdn theo Gi6y chring nhin dang hj kinhdoani sd 02010018I5 do So Kd ho?ch va D;u tu lheni ph6 Hdi Phong cip cirng ngay.
Trongqudtrinhhoardong.Cdngtyddl0linduo.csoK;hoarhvaDiutuThdnhph6Hei Phong cipthay d6i ci;y chrhg nhdn dang ki kinh doanh do b6 sung nganh nghi kinh doanh, trong d6 ldn thay d6iddng kj kinh doanh idn 7 ngdy 17 th6ng 6 nam 201 L do dugc cip lai me so doanh nghiQp mdi 1d
0200106490 vd lin dang ki thay d6i lAn thri lo vdo ngdy 08 thing lo nem 2012.
Vdn iliiu lQ theo Gidy chtng nhQx ddng kj kinh doanh:
LO oong Viin g6p QrND)T6ne c6ng ry Hang hei ViCt Nam
Lac co oong Kiac
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Tt{ sA ho4 dAtgDia chi
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(0313) 731 090
(0313) 731 007
0200106490
100
Dia chi
Chi nh6nh C6ng ty C6 phdn Vdo tii bi6nViCt Nam - Trung tam Thuyen vien
Chi nh6nh C6ng ty C6 phin Van tri bi6nViCt Nam - Xi nghiep Dich vs vaL Dai l! Son
Chi nh6nh C6ng ry Cii phan Van tei bi,an
viCt Nam - Xi nghiCp Dai li D;uLllr nJlanll Long ty Lo phan v4n rar bren
ViCt Narn t4i Hn NoiLhr nhannLongryLophan v4n tar Dren
ViCt Narn t4i Queng Ninh
Lhr nnanil Long ty !o phan v4n tar bren
ViCt Nam t?i Dn NingLhr nhann Long t-v Lo phan van lar oren
ViCt Nam tai Quy NlonChi nn6nl C6ng ry Cii phdn V-an tai biSn
ViCt Nam tai Nha Trang
215 Lach Tray, phuong Ding Giang, qu{n Ng6 Quy6n,Hei Ph6ng
l5 Ci Chinh Lan. phuorg Minh Khai. quin HdngBang, Hai Phdng
l5 ( u Chini Lan. phuong Vinh Khai. quin Hong
BdLng, Hii Phdng
22 Ydr Ki€u. phLrong Cna Nam. qurn Hodn Kidm. Hir
N0i5l Ld lh.ilnh long. phuong Hon Gai. rhanh ph6 Ha
Long, QudngNinh
255 Trin Phu. quin HiiChdu. rhanh pho Di Ning
212 Diing Da, phuong Thi Nai, thanh phii Quy Nhon,tinh Binh Dinh
43A B?ch D;ng, thdnh ph6 Nha Trang, tinh Klenh Hda
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Tdn don vi Dia chi
Chi n}l6nl C6ng b, C6 phan Van LAi biSn 62113 L6 Hdng Phong, phuone Binh Thny, quin BinllVietNam tai Crin Tho Thny, Can ThoChi nh6nh C6ng ty C6 phAn V-dn tdi bi6n 69 Hlm Nghi, phuong Nguy6n Thdi Binh, QuQn I ,
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Chi nhrinh C6ng ty Cri phan VAn tai biSn 110 He Long, Phuong 2, thdnh ph6 Vfing Tdu, tinh BaVi€tNam tai Ving Tdu Ria - Vtng Tdu
Ngdnh nghi ttinh doanh cAa COng O ld:
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- Djch \ u. d?i li ve mdi gioi ven rii duong bi6n:
- Xuit nh{p khAu vd d?i li vat hr thiiit bi, phu tung, diu rna, h6a chrit, son c6c loai cho tau bian;
- Dich 4r van rii da phuong tiin gim: Duong sit. song. bidn- b6 \a hing khong:
- Xurit khiu thuydn vi€n;
- Gia c6ng co klf, phuc hdi c6c chi d6t, cec rang thiit bi lip tren taru, srla chila nhd tdu tong virngodi C6ng ty;
- Dai ly dich qr sua chiia, vat tu, phu tung thiiit bi an toan vd phao bd;
- Dich vr,r cung tng tdu biAn;
- Dich 4r sdn choi thi thao vi nii hirng an u6ng:
- v:!n lat oau tllo. dau s:!n pham \a kJ gai
- Kinl doanh dich vs kho bai, x6p d8, sia chila Contaher
- Ddo tao vi huin luyQn thuydn vi6n./.
Cic c6ng ty con
TCrt don vi Dia chi tnl sd chinh Giiy ptr6p thdnh 4pTi le sd
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C6ng ty TNHH Mot 15 Ct Chinh Lan, phuong Giay chrtng nhAn dang hi kinh doanhthdnh vi€n Sua chiia vd Minh I(hai, qu{n Hdng vd deng ki thui5 sii 0201130591 ngdy lO0%Dich v! Tdu bidn Vosco Bdng, HaiPh6ng I 5 th6ng 1 I ndrn 2010
C6rg ty TNHH MOt 215 Lach Tray, phuong Gi;) chtng nhAn dang ki kinh doanh
thinh viCn Dai li Tdu Dang Ciang, quan Ng6 vi dhng [,r thu€ s6 0201i30601 ngdy 100%bi6n vd Logistics Vosco Quydn, Hni Phdng 15 th6ng 11 nam 2010
Cone q Cd phan I 5 Cu Ch Lni Lan. phuong CiA) chhgnlin dangkj kinhdoanh fThuong m?i vd Dich vrl Minh ICrai, qu{n Hilng vddangk}ithuii s60201137068 near 51"' i
Bang, Hai Phdng 22 theng 12 nnm 2010 iitC6ng ty TNHH MOt 55 09 Hnm Nghi, phuong Giiy chung nh4n dang lcj kini doanh
thdnh vi€o Dich vu Heng Ngl]yan Th6i Binh, qu{n vddangkjthuds603ll08l202ngdy 100% .]hdi vosco 1, rhanh phii Hd Chi Minh 19 thing 08 nn n 20 I I .*
c6NG TY cd PHiN v{n rAr arEn vrir t*rBAo cAo cuA BAN ToNG GLAM Ddc (dap rheo)
Titrh hitrh tai chinh vA ho?t ilong kinh doadh
Tinh hinh ui chinh hqp nhrit tai thoi di6m ngdy 3l thane l2 n6m -2012, kdt qua hoar dong kinl doanhhqp nhit vi luu chuySn tian t€ hgp nhat cho nAm tdi chinlr k6t rhrlc cung ngay cia Cdng ty duoc trinibdy hong Beo ceo tai chinh hgp nhdt dinh kdm bao c6o ndy (tu trang 07 d6n trang 47).
Sr; kiQn ph{t sinh sau ngdy k6r th'ic ntrm tei chitrhBan Tiing Gidm d6c C6ng ry kHng dinh kh6ng c6 su kiQn ndo phdt sinh sau ngdy 3l thAng 12 nnm2012 cho d6n thoi di6rn 4p b6o c6o nay md chua duo. c xem x6t diiu chinh s6 li€u hodc c6ng b6 hong86o c6o tdi chinh hgp nhdt.
HOi ddng quan t4 vi Ban tli6u hinh, quin ljH6i ddng qunn tri vn Baa didu henh cua C6ng ty tong ndm vd cho d6n ttroi dii3m lQp brio crio niry bao gom :
n8t aohg quan tf!Havdt€n Chtuc vu Ngdy bri nhi€m Ngiy mi6n nhiQm
dng Vn Hitu Chinh Chn tich6ng Bni Vi€t Hodi Ph6 Chn tich 2? th6ng 4 nern 20 12
6ng L€ Vi€t Ti6n Ph6 Cht tich 27 theng 4 ndm 20!26ng Nguy6n Hoing Ding Uy vi€n
6ng LArn Phric Tri Uy vi€n
6ng Nguy6n Quang Minh Uyvien 27 thing 4 nen, 2Ol2ung lran lrQng Phuc uY vlen
Bd Nguy€n ThiPhuong Nga Uy vi6n 2'7 thlLi. 4 I1A12O12
Ban kiiht sotit
Ha vd t€n Chric vrr
Ong Chau Quang Kiai Truong ban
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Ban itiiu hdnh, qudn tj'HQ ve ten Ngdy b6 nhiQrn Ngiy mi6n nhiQmChLlc ruOng Vn Hriu Chjnh Ring Girim d6c 05 lheng I nam 2012
dng Bni ViCt Hodi T6ng Gidm doc 0l thAng 3 nam 2012
6ng L6 ViQt Tilin Ph6 T6ng Gi:irn d6c
Ong L6m Phric 1n Pho T6ng Ciam d<ic
Ong NgulEn Quang M ini Pho T6ng Cidrn d<ic
Ong NguyAn Hodng Dtng Ph6 Tring GiriLrn doc 03th6ng8nam20l2 ,
Bd Nguy€n ThiAnh Tuyiit Kii toan truong ii
Kiim todn vi6n :
Cdng ty T$IH Kidn toin vd Tu vdn r A&Cr dn kiim toin Bao cdo tei chrnh hqp nhdr cho nam raichinh k;t rhic ngiy 3l !h6ng l2 nam 20 2. A&( bdLy ro nguy.;n !ong riep ryc dugc chi dinh la kidmtodn vidn doc lipcia Cong b.
X6c nhin c{a Ban T5ng Gi6m iliicBan T6ng Gi6m di5c C6ng ty chiu tr6ch nhigm lep Bao ceo Lii chinh hqp.n}Iit phdn dnh trung thqc vdhgp li tinh hinh tdi chinh, ket que hoa! d6ng kini doanh vA luu cbuyen ti€n tC crla C6ng ty hong nmgrem lei chinh. frong \ iec Up Bio cao lai chinh Fgp nhir niy. Ban Tong Ciern doc pha':
CONG TY CO PHAN VAII TAI BIEN VIET NAMBAO CAO CUA B-I\ TO\C CIAM DOC (ti€p theo)
. Chan hra c6c cbhh sach k5 toAn thich hqp vd ep dung cic chinl sech ndy m6l c6ch nlit qudn;
. ThUc hien c6c ph,in doAn vd cac u6c tinh m6t cdch th6n trAng;
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Ban T6ng Gi6m dilc dim bdo rdng, C6ng g da ruen tht cdc yeu cau nAu tren kli qp 860 c6o rai chinihgp nhliq cec s6 k6 toAn thich hgp duqc luu giii dly dri dd phan 5nh tai bit ki thoi didm nao, \oi mucd0 chinh xec hqp li tini hini tai chinh cia C6ng ty vi B60 c6o tAi chinh hqp nllrt duqc lap tuen thn c6c
chuAn mgc k6 torin vd ch5 d6 Kii toan Doann nghiep ViCt Nam duoc ban hinh theo Quydt alnf, .615/2006/QD-BTC ngdy 20 thrng 3 n;m 2006 cia B0 tnrong 86 Tdi chinh cing niu cic th6ng tuhu6ng dan thl.c hiQn chuAn muc vd ch6 d6 k6 to6n crla BQ Tdi chinh.
Ban TiSng Gi6m diic C6ng ty cfing chlu tnich nhiCm bdo v€ an toan tdi san cia C6ng ty vd do d6 de thuchiQn cic biQn ph6p thich hgp d6 ngen cMn vd phet hien c6c hanh vi gian lan vd c6c vi pham kl6c.
Phe duyet Bio crio tid chinh
Ban T6ng Gi6m dtic ph€ duyet 860 c6o Ai chinh hqp nhdt dinl kdm. 860 ceo tii chini hap nirt daph.in enll trung thgc vd hoo li tinh hinh rai chinh cna C6ng ry C6 phan Ven tei Bidn ViCt Nam tai thdidi6m ngdy 31 thrng 12 nam 2012, ctng nhu k6t qui hoat dong kinh doanh vi cdc ludng luu chuy6n tidntd cho nam tai chinh k6t lhic cung ngay. phu hoo roi cdc chuin mLrc ka toan va Ch6 dQ Ke loin DoanhnghiCp Vi€t Nam duqc ban hdnl theo Quy6r dini sd ]5/2006/QD-BTC nga) 20 tleng j nam 2006 cira86 truong 86 Tdi chinl ctng nlu c6c th6ng tu huong ddn rhuc hidn chuin muc vd chd d6 kii to6n crlaB0 Tai chinh.
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Kinh siri: CAc cO DONG, HQr DoNG QU,ur rnl vl alx r6NG GL(M D6C
c6uc rv co pni,r vAN TAJ BtiN wET NAM
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cdNG ry cd pHiN vdt,t rAr erdn vrir nnuDia chi: Si5 215 phi5 Lach Tray, phuorg Ddrg Giang, qu4n Ng6 Quyan, thanh phO Hei Phdng
BAo cAo rAr cHiN,H HoP NIrATCho nam tai chinh kiit thtc ngay 31 thAng 12 ndnl 2012
Beng can d6i k6 to6n hsp nh6t Cii:p ttreo)
MT Thuy6tminhTAI SAN
B - TAI S;.N DJ,I HAN
I. C6c k.llo6n phii thu dii han
1. Phai thu ddi h?r cna knSch hang
2. V6n kinh doani d c6c don vi truc thuoc
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4. Phei thu dai h4n ktec5. D,r phdng phai thu ddi h?n kI6 ddi
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5.012.607.211.311 5.26?.993.809.213
cONG Ty cd pHiN vfr rar erFn vrfr nmaDia chi: 56 215 ph6 L?ch Tray, phuong Ding Giang, qu,jn Ng6 Qu1in. thanl phd Hai Phong
BAo cAo rAr cHiNTr HoP NH.{TCho narn tai chini keL Lhic ngd) I I Lh6ng I2 nan 2012
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531.699,85
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CONG TY CO PHAN VAN TAI BIEN VIET NAMDia chl: 56 215 phi5 Lach Tray, phuong Ding ciang, quAn Ng6 Quydn, thedr phii Hai phdng
BAo cAo rAr cHiN{-r Hqp N'FLd.r
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Don vi tinh VND
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6. Doanh thu ho?t dong tii chinh 2l
7. Chi phi tii chinh 22
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8. Chi phi bnn hdDg 24
9. Chi phi quin ly doanh nghiep 25
10. Lqi nhuin thuAn til hoat itons ldnh doanh 30
11. Thu nhap L{6c 31
12. Chi phi th6c 32
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VIETNAN{
Nguy6n Ttiioh Tuydt
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3.
Lqi ich cia c6 ddng thieu s,i ttri trign phin tqi nhuia ra riri sdn thuin cua cdng ry con khdng nam
git boi cdc c6 d6ng cta c6ng ty m9 vd dugc trinh baLy o muc ridng trdn Brio cdo kit qud ho4t dQng
kinh doanh hgp nhAt vd Bang can d6i k6 toan hqp nhit. Lqi ich cia cd ddng thiau sri bao gdm gi6
tri cic lqi ich cua cd dong Lhidu sd lai ngay hqp nhit kinlr doanh ban diu vir phin lqi ich cia c6
ddng thieu sd trong biin dong cua v6n chu so htru kd ru nga) hqp nidr kini doanh. Cdc klodn lotuqng rng voi phan v6n cua cd ddng thi6u sii rtgt qu6 phdn viln cria hq nong v6n chri sd hiru cria
c6ng ty con duo. c tini giem vAo phar lqi ich cLla Tdp doen tu khi c6 dong thidu s<i c6 nghia v]lrang buoc \e co kjle nang bi dep kioin ld d6.
Ap rtgrg qui ilinh k6 tonn m6iNgiy2arhdngl0nam20l2Balai chinh da ban hdLn} Tbong n-r s6 l-q/20l2Tl-BfCqui dinhvaghi nl4n, denn gid, xn ry cec khoen ch€nh lech q gid h6i dodi dp dvng u nam tai chinh 2012 vi thay
thii Th6ng tu sii 201/2009,/n-BTC ngey 15 thAng l0 nam 2009. Qui dinh cria'Ihong nr sd
\'79/201,2nT-B'lc thay d(5i so voi Th6ng hr sii zot/zoos,/n-gtc vd ti gi6 qui d6i cec giao dich
ph6t sinh bing rgogi te ve ti gin sn dlne dC denh gie bi s6 du clic kioan muc ti3n t€ c6 giSc ngoai tQ
cuiii nam cag nhu xti lj ch€nh lQch t! gi6 do drinh gi6 l?i s5 du cec khoan muc tidn tQ c6 g6c ngo4i
tC t?i ngiy k6t thric ndm tei chinh.
Th6ng tn sti figno:..m-BTc qui dinh tj giri su dqng dd qui ddi cac giao dich phrit sinh bingngoai te ld ry gnt thqc t6 taithoi di6m phet sinh giao dich cia ngdn hing thuong mai noi C6ng ly c6
giao dich phdt sini, B giri st d{ng dd ddnh gi6 lai s6 du cec khoan muc ti6n te c6 g6c ngoai te t?i
ngiy k6t thic nern tei chinh ld ty gi6 mua vdo cia ngan hdng thuolg mai hoic ri gi:i rnoa vdo binhquen cia cec ngan hang thucmg mai noi C6ng ty md tai khorin c6ng bti thay vi sLi dung li gia binhqudn lien ngdn hing nhu huong dan tai Qu16r dinh s6 l5'2006/QD BTC nga) 20 thAng 3 ntun
2006 cna B0 truong B0 Tdi chinh.
Theo Th6ng tu 201/2009,rm-BTC, ch€nl l€ch ri gin hiii doai do dlinl gie bi sii du c6 gi5c ngoai tQ tai
ngay kiit thtc nam tii chini duo. c xi li niu sau:
r Ch€nh l€ch tj, gi6 h6i do6i do d6nh gi6lai si5 du cu5i nam cLia tiAn mAL tian gti ngen hang. tien
dang chuyrin vd c6c khoan nq phei thu, phai tle ngin han c6 g6c ngo4i tC dugc phen dnh tlCn
Bang cen diii kii toan (chi ticu Ch€nh lech ry gi6 h5i dori) vd duqc ghi brit torin nguos lai d6
x6a sti du vio dAu ndm sau.
. Ch6nh lich qi g;a do ddnh gia l?i cdc klodn nq phai lhu. phdi rr, dei han co goc ngoai le cuoi
nem duo. c ghi ohan vdo thu nlip ho6c chi phi hong nam. NCU viec ghi nhan ch6 t lech f, gi6
h6i do6i cia c6c khoan ng phdi trd dii h4n ldm cho kiit qud kinh doanh cna c6ng ly bi 16 thimot phdn chCnh lech t'i gi6 duo. c phAn b6 cho nem sau d6 C6ng ty kh6ng b! 16 nhung khoin lo
chen-h lech ti gi, ghi nhtn vdo chi phi trong nam it nhit phai bing chcnh lQch tj gid cna s6 du
ngoai tC dii han phei trAL trong nem d6. Kloan 16 ch€nh lqch ri gi6 cdn lei s6 duoc phan b6 viochi phi cho c6c ndm sau v6i thdi gian taii da kh6ng qua 5 ndm.
Thdng nr sri I79.2012 T1-B rC qui dini chenJr lech * e;d do ddnl gid lai sd du c;c thodn muc tiin td
c6 gilc ngo4i tC t4i ngay k6t thic nam tai chinh sau khi bn fri ch€nh lQch t;ng vli chenh lech giam duqc
ghi an;do doanh thu ho?t dong tiLi chinh hoac chi phi tei chinl toong nnm. Tuy nhi€n, Thong tv s6
179/2012,TI-BTC cho phdp kioan l5 chenh Qch t! gi6 do dr4ntr gi6 l4i cric khoan nq pheLithu, phei tridai h4n c6 gaic ngo?i tC cia c6c nim trudc chua phdn b6 hiit dugc ti6p tuc phin b6 theo s6 nnm cdn l4i
Tiin vi tuong ituolg tiinTiAn ve cdc klodn rvong dlrong ridn bao g6m li6n mAr. riin gui ngdn hang. tidn dang chuyan v.r ca-
klodtr diu ru ngin h?n co thoi h?n lu hdi hoac dao h?n ki6ng qud I rhdL,lg k; ru ngil mua. diddng chuy6n d6i thnni mot luqng tiAn xlic dinh c0ng nhu kh6ng c6 nhiSu rui ro trong vidc chulin
B,iM th"rit inh nAy lA n'it bO ph4n hdp &anh i ph;i ddc du .ius ftt Btto .do liii chinh hqp hhit t6
c6NG TY c6 PHAN vAN rAr BrgN wi-r NAMDia chi: s6 215 ph6 Lqch Tmy, phuoq D:ng ciang, qu{n Ng6 Quydn, thdnh ph6 Hai PhdngBAo cAo rAr cHiNH Hep NHATCho ndm tai chinl kiit thrlc ngay 3l thdng 12 ndm 2012Biin thuygt ninh 860 cdo rli chinh bqp nbdr !d;p !beo)
Eirng tdn khoHirng tiin kio dugc xdc dlni trdn co so gid giic. Gid gi5c hing tdn kho bao gdrn chi phi mu4 chi phichi biin vd c6c chi phi lien quan truc ri6p klec phdt sinh dd c6 duoc hang l6n llo o dia diam !;trang thdi hi€n tai.
Hang tdn kho ld c6ng cu dung cg dugc hach to6n theo phuong phlip kC klBi thuong xuyen, tri giric6ng cu dung cu tdn kho cu6i kj, duqc tinl theo phuong ph6p hQ s6 gi6.
llang tin kho ld nhi€n liCu dugc hach to6n theo phuong phap ke khai thuong xuy€n, t'i gi, nhi6n lieurdn cu6i $ ocac tau duqc tini $eo phuong phip n}dp woc. ruit uuoc.
Du phdng gidm gid heng idn kio duqc ghi n}{n kni giri gdc lon hon girl t'i rhudn co thi thtic hiinduo. c. Giii tri thuAn c6 th6 thqc hiCn duqc ld gi6 b6n u6c tini cua hdng tajn klo tru chi phi udc tinhd; honn thanh san ph;rn vA chi phi lrdc tinh cin thidt cho r idc tiiu thu chring.
Cic khoin phei thu thuorg m4i vA phii thu ktrdc
Cdc k{oed phii thu thuong mai vi cec kloan phei thu klec duqc gii nhan theo h6a don, chtng tu.
Dg phdng phai thu kh6 ddi dugc lip cho trmg khoan rq phei thu kh6 ddi can d vdo tudi ng qud
han cua cdc kioen ng hoic du ki6n mric rdn thit c6 th; xa) ra. cu thd nhu "au:. Doi vdi no phdi thu qud h?n thanl todn:
- 300" gid trj d6i voi kloan nqphai hu qud han ru 0-€n 6 thdng din duoi I nam.
- 50oo gi:i trid6ivoikloen ng phdi lhuqu;hanrir Inamddnduoi 2nam.
- 70"0 giri ri doi roi khoen ng phdi thu qud han tu 2 nam ddn duoi J nam.
- I 00% gi6 tri d6i v6i khoen nq phii thu qua han tu 3 ndm tro lCd.
. DiSi voi ns phai thu chua qu, h4n thani todn nlmg klo c6 khd nang thu h;i: can cf vao dqkiiin mfc t6n thit d6 np dlr phdng.
Tii sid c5 dinh hfru hinhTdi san ci5 dinh hitu hini dugc th6 hien theo nguydn gid tru hao mdn lly kd. Nguyin gii tai sdn c6
dini hiru hinn bao gdm todn bO cdc chi phi me Cong ty phdi bd ra di c6 dugc tai san c6 dlnh linidi5n thoi dii3m dua tdi san d6 vao trang thei sin sdng si dung. cdc cbi phi phat sinh sau ghi en-
ban diu chi duo. c gii teng nguyen gi, tdi sen co dini neu cdc chi phi ndy ch;c chiin lam tdng lqi ichkinl t6 hong tuong lai do su dung tai san do. Cec chi phi khong thoa man diau kien trCn dugc ghinh{n ngay vio chi phi.
Khi iii sen c6 dini hnu hini dugc ban ba) lhani lj. Dgu)en gid vd khiu hao li1 ld dLrgc x6a d rib6t lcj khoin lai 16 ndo ph6t sinh do viec thanl li diu dugc tinh varo thu n}4p hay chi phi trong ndm.
Tli sen c5 dini dugc kISu hao theo phuong phrip duong thang dua trcn thdi gian hitu dung uoc tinhphir hqp voi huong dan tai Th6ng ru sii 203/2009,TI-BTC rgdy 20 th6ng l0 nam 2009 crla BO Tdichinh vA COng ven s6 7136/TC-TCDN ngdy 28 th6ng 6 nem 2004 cia BQ Tdi chinh cho ph6p khungkhiu hao cho tiu bi6n d6ng moi ti;i da li 20 nam. tu6ng tii sen c6 dinh nh4n ban giao tu Doanh
nghiep NhAL nudc dugc khliu hao theo thoi gian sir dung cdn lai.
36 nlm khiu hao cria c6c lo?i tiri sin c6 dinh mua mdi nhu sau:
6.
7.
hl0a
iti
I oai lrr san co alrnn-''-------------NhA cu4 vat ki6n fiicHlruong tLgn v4n tar, Fuyen oan
Thi6t bi, dung cu quan lj
56 nnm
25
06-2003-08
Bid thty;I nnh ni.y la nAt bO phdn hqt thanh fi phai duoc dac d,ag ni Bao .db dj chkh hqP hh.jt 17
c6NG TY c6 PHIN vAN rrr arfN wEr NlmDia chi: s6 215 ph6 Lach Tray, phuing Dine ciang, qr.r{n Ng6 Quydn, thdnh p# nai rlongBAo cAo rAr cHiNH HQp NHATCho ndm tii chifi k6t fitu ngay 3l th6ng 12 nan1 2012
Bin thuy6t ninh B{o cdo tni chfnh hqp nhAt (ti6p theo)
Sd nam kiau hao cua dr san co dl,1}l n}lzin bern giao ii Doani nghiep Nhi nurj,c nJru sau:
8.
I Oarlar san co drnh
llft; .,1,n ta, n6r "1,"Miy m6c vd thiait bi
fnuong ngn van lar, mryen dan
Thiit b!, dung cq quan liI ar san co.lrnn knac
Tii srid c6 dlnh v6 hidhTdi san cii dinh v6 hinh dugc th,3 hiQn theo nguy€n gi6 trir hao mdncua Long ty bao Pom:
Sii nnm
10-5003-1006 -2003-08
06
luy Ke. Iat san co 0Lnn vo nLnn
Quyin sn dgng ddt
Qr.ryAn sir dung d6t li toan bO cac chi.phi thgc ti: C6ng ty da chi ra.c6 li6n quan trqc tiep toi d;t sn
d1rng, bao gdmr tiSn chi ra di! c6 quydn su dpng ddt, chi phi cho ddn bir, giii phong rn4t bing, srndp m{t bing, lQ phi hu6c b4... Quydn str dung dit duq c khAu hao theo thdi gian giao ddt. Quyin sri
dlrng ddr Lhong xdc dini lhsi han khong duo. c tini kldu hao.
Phin mim mdy tinhPhAn mAm m6y tinh li toin bO c6c chi phi me Cdng ry da chi ra tinh ddn thoi di,im dua phdn m,imvdLo si dung. Phin mdm mi{y vi tinh duo. c kh6u hao tlong 4 nam.
9. Chi phi xiy dryng cd bin dA dang
Chi phi xey dr.ng co ben do dang phan 6nh c6c cii phi li€n quan tr.uc tiiip diin viQc diu rr-r tii sin c6dinl, xey dung niA xuong, lip d{t m6y m6c, thi6t bi chua hodn thdnh vd chua lip dat xong. Cic tdLi
san dang trong qu6 trinh xay drrng co ban do dang vd lip d{t L:h6ng duq c tinl khliu hao.
10. Chi phi ili vay
Chi phf di vay duo;c ghi nl{n vio chi phi trong nam. tuCng chi phi di vay li€n quan 4rc ti6p d6n
vipc diu tu d6ng mdi tiu cAn c6 mot thoi gian dt ddi (tren 12 th6ng) di. c6 th6 dua vdLo si dsngdugc v6n h6a vdo gi6 tri cia tau.
11. Diu tu tdi chinhC6c khoin ddu tu vdo chfng klo6n, c6ng ty con vi ddu tu vdo cric t5 chtc kinh t6 duqc ghi nhan
theo gi6 g5c. Tidn ldi, c6 hic, lqi nhuan cua cdc Id tludc kli khodn ddu tu duo. c mua d(io. c hach
toan gidm gi6 d cia chinh khodn diu tu do. Tian lai, cd nic !a lqi nhuin cira cdc kj' sau khi khodn
diu tu duo3 mua dugc ghi nian doanh thu.
Dlr phdng giim gi6 chtng ktoin duo. c l4p cho trng 1o4i chimg ldrorin duo. c mua b6n kCn thi trBdngvd c6 gi, thi truong thip hon gi6 tri dang hacl todn h€n sd sach. Gii thi h'uoog lem cen cu xem x6ttrich lip dg phdng duq c xdc dinh nhu sau:
. D5i voi chune kloen da nicm yitt trCn Sd giao dich chftg khoan Hn NOi (HNx) ld gi6 giao
dich binh qudn t4i ngdy trich lap du phdng.
. Doi \'oi chlmg klodn da ni6m )dt tren So giao dich chung lihorin TP. H6 Chi Minh (HOSE) hgie d6ng cria t4i ngiy fiich lip dq phdng.
. D6i vdi chung khoan da deng ki giao dich trcn thi trudig giao dich cia cllc c6ng ty d?i chingchua niCm yiit (IJPCom) D gie giao dich binh quin tren h9 th6ng t?i ngay trich lap dq phdng.
Ban thLril t".h niltld nAt b6phah hqp tht'khtdphAi dttocductnEfii Bno cdo Lej chkhhsp h.it t8
CONG w cd PHIN vin rrr erdr vrF_r uuDia chi: 56 215 ph6 Lach Trry, phuirng Dang Giang, qu{n Ng6 Quydn, thenh ptr,5 xai UrangBAo cAo rfu cHiNH H0? NHirCho nem tei chinl k6t thic ngay 3 I t rang 12 nam 2012
Ben thuy6t ninh B60 c6o tni chinh hqp ohAt (drip rlrco)
. D6i v6i chring khoan chlra deng ki giao dich d thi trudng giao dich cria c6c cdng ty d4i chringli gi6 hung binh hen co sd gi6 giao dich do tiii thi6u cria 3 c6ng ty chnrg kio6n c6ng b6 taingdy l6p du phdng.
. Doi v6i chung kloan ni6m y6t bi hriy giao d!ch, ngirng giao dich k6 tu ngdy giao dich thrl s6u
tro dr la gu tn 5o sach t?r ngay lep trang can dor ke toan gan nhat.
Dg phdng cho c6c khodn dau tu vdo C6ng ty convd t6 chric kinh td u#c duoj trich qp kii cdc 1d
chric kinh t6 ndy bi 16 (trir trong hqp 16 theo k€ hoach da duo. c xec dini tlong phuong 6n kinhdoanh hudc k}ri diu hJ) voi mfc trich l{p bing ch6nh lQch gita viin g6p thtrc t6 cria cric b€n tai tdchric kinh t6 vir v6n chi so hiiu th{c c6 nhen (x) voi tj lp g6p viin cia C6ng ty so v6i tdng so vongop thuc te cia cdc bdn rqi ro chlic kinh t6 nim nuoc lhoi diim rrich IAp du phong.
Kii thanh li mot knoan ddu tu, phdn ch6nh lQch gita gi6 tri thanl li thuAn vd gi6 tri ghi sr5 duqch?ch to6n vao thu nhAp ho4c chi phi.
Chi phi tri trRtc dii h?n
Chi phi srza chfta cdc tdu l6n dd
Chi phi sta chaa c6c tau 16n di duqc phen bd \,do chi phi trong nam theo phuong ph6p duingthang theo thdi han cho phdp cta ding kiCm ld 30 th6ng.
LO Cttenh lgch ,y gta chta I^Fc ht?tt
Chcnn lech g gi6 hiSi do6i do d6nh gi6 lgi s6 du c6c khoen mr,rc co g6c ngo3i ti cia nhiirg n5m
trudc du. c thqc hien theo hu6ng ddn cria Th6ng tu 201/2009/TI-BTC ngdy 15 theng 10 nem 2009
cna BQ Tdi chinh. Thoi gian ph6n b6 cho c6c khonn 15 ch6nh lQch t! gi6 h5i do6i do dnnh eia lai sd
du cta cic khodn ng phei td ddi han c6 g6c ngoai tC cia nhilng nam trudc dugc ghi nhan vdo chiphL vo, t}]or g,an tor da kJrong qua ) nam,
Chi phi bdo hiimCbi phi beo hi6m th6 hiQn khoin tidn bio hi6n da tra cho dich v! beo hidm C6ng ry dang sri dqng.
Chiphibro hi€m dLrqc phdn b6 rheo rhoi han lhu6 qui dini tren hqp d6ng bdo hiim.
Chi phi cdi tgo bAi containetLe khoan tiin da ri cho dich v1 ndng cip bai container C6ng ty dang thu€ vir duq c ph6n b6 theo
thoi gian thu€ bii cdn 14i.
Trich lap quy drl phdng trg cip mit vi$c Iirm
Qu! d1r phdng trg c6p mrit viec ldm duqc dung dii chi fa trq cip th6i viCc cho nguoi lao dQng c6
thoi gian ldm viQc tu 12 th6ng hd lCn tinh d;n ngdy 31 thdng L2 ndrn 2008 tai cdc cdng ty.trongC6ng ty. Mrtc trich qui dg phdng trg m6t viQc ldm le 3% quy luong lam co so d6ng bdo hiim xd
hoi ve dugc hach to6n veo chi phi theo hudng d;n tai Th6ng ru 82/200]iTT-BTC ngey 14 thang 8
ndm 2003 cua BO Tdi chinh. Truong hqp qu! dg phdng trq m6t viec lim kh6ng dn da chi trq cipcho nguoi lao dong th6i viQc nong ndrn thi phin chdnh lich thi6u dugc hach todn lao chi phi.
Theo Luat bao hi6m xe hQi, k3 tu ngdy 01 th6ng 01 ntm 2009 ngucri sri dung lao dong phei d6ry quiBeo hi€m thar nghiep do co quan Bdo hi€m xa hoi ViCt Narn quen li vcri li lC l% clia muc ihap hongiia luong cs ban cta nguoi lao dQng hoic .10 lin mic tuong tdi thidu chung dugc Chinh phri quidlh trong timg thoi kj. Voi viec 6p dung chd do b6o hi;m th;t nBhiep nguoi sri dung lao dong kh6ng
phei trich hp du phdng trg c6p m6t vi€c lim cho thoi gian bm vi6c crla nguoi lao dong tu ngdy 01
thang Ol nim 2009. Tuy nhidn trg crip th6i vidc van phdi hi cho nguoi lao dqng du diiu ki6-n cho thdi
12.
13.
Bin thxj\t nirh nny la nd bA phAn ,ap thdr.h tit phdj dwc doc .itns 'al
Ba. .ia &i chiah hop .hdt t9
c6NG Ty cd pHiN vAN rar srEN vrEr Nrr'rDia cht: Sit 215 phij kch Tray, phudng DiDg ciang, quan Ned Quyan, ddnh phii Hai Phdng
BAo cAo rAr cHi\lr HoP NI{ATCho nam di chinh k6t thlc ngay 3l thiry 12 nam 2012
Bin tbuy6t minh Bro cto tdi chinh hqp Dhdt (tidp theo)
14.
16.
15.
gian Um viec hu6c Dgdy 01 th6ng 01 nam 2009 ld mic iuong binl quan bong vdng s6u thring lidn kitnr6c thoi di6m th6i viQc. Do d6 tir nim 2011 tod va truoc Qui drr phdng trg crp mit liec lim v;ndugc ti6p tuc hich vao chi phi theo chinh s6ch dn tr€u tl€n. Trong ndm 2012, thtrc hiQn Thdng tu s6
180/2012,/TT-BTC ngAy 24 th{ne l0 nam 2012 C6ng ty kh6ng trich Qui d\.r phdng tlg cip mit viQc
ldrn vAo chi phi. N6u si5 du de trich l4p trong c6c ndm trudc sau khi chi trg cip th6i viQc trong nirnvin cdn si5 du thi phin chm chi dugc ghi nhin vdo thu nIAp khac trong ntun.
Ngu6n v6n kinh doanh
von aau lE tua chu sd hkuvon dau tu cua chu so huu dud, c gnr nnan ueo so rnFc (e 0a oau nr cua cac co oong.
LO phpu quy
KII mLra lar co phleu do ! on8 r) .pnat hann. Khoan uen tra Dao gom cd cac chr pnr lren quan oengiao dich duqc ghi nhin la cd phieu qui vi duoc phan 6nh ld mot khoin giam fiu trong v6n chi sohitu. Kli tiii ph6t hanh, ch€nl lCch giila gie tai phdt hdlnh va gii so sach cua co phidu qu! duo. c ghivdo chitiCu Thang du v6n c6 phan.
c6 tricCo ruc duo. c gli nhan ld no phdi rri Lii duo. c cong bd.
Thu6 thu nhAp doanh nghiep
Chi phithu6 thu nhap doani ngiifp bao g6m thu6 thu nh{p hi$n hanh viL thu€ thu nhAp hoan lai.
Thui thu hqp hi1 hdnh
Thuii thu nhap hiCn hanh li khoan thuii dud. c tini dua trCn thu nl4p tinn thu6. Thu nhap tini thu6ch6ni lCch so voi lqi nhuAn kd to6n ld do diau chinh c6c khodn ch€nh lech t4n thoi gita thu6 vn kd
todn. cdc chi phi khong duoc nu cing nhu diiu chinh cdc klodn thu nlip khdng phai chiu thuE rb
cec kloan 15 duo. c chuy:n.
Thui thu,lh1p hoa lgiThuii thu niip hoan lai h kloan nhuii thu nhAp doanh nghiQp sE phni nQp hoac se dugc hoan l?i do
chenl lech tam thoi gina gi;i tri ghi s6 cua tai san va nq phai tre cho muc dich 860 c6o tai chinh vd
cec gie hi dung cho mpc dich thu6. 'fhu6 thu nh4p hoen bi phai trd dugc ghi nhan cho tit cA crcklodn chenl lech r?m lhoichiu !hud. Tii san hud lhu nldp hoan lai chiduqc ghinnaLn lhichic c#ntrong tuong lai sC c6 lqi niu4n tinl $ud di: sri dlng nhiing chCnh lech tarn thcri duo. c !r\6u trir niry.
Gi6 tri ghi sil cia $i stu thu6 thu nl4p doanh nghiCp hoen lai duqc xem x6t l?i vdo ngiy kiit thicnam di chinh vd sE duq c g.hi girim tldn mLic d5m bdo ch6c chin c6 du .oi nhudn rinh thud cho phdp
lgi ich cria mqr phin hoac todn bO lai san lhui thu nh|p hoen lai duoc qt dung. Cdc tai sdn thue lhu
n-h4p doanh nghiep hoan l?i chua dugc ghi nlran fudc day dus. c xem xdt lai vdo ngdy k6t thuc nem
tii chinh vi duqc ghi nh{n khi chic chiin c6 di lqi nhu4n trnh thue da c6 thd su dung c6c tdi san
thuia thu nllap hoan bi chua ghi nh{n ndy.
TaLi san thu6 thu nhap hoan l4i vd thu6 thu nhAp hoan l+i phei tra duo. c x6c dinh theo thuii su6t durinh rE dp dung cho nam ldi san dLrgc rhu hoi ha) nq phei ue dugc lhanh lodn dgd trEn cdc micrhud sudt co hieu llrc lai ngA) kei fiic nim lai chinh. Thud lhu nhap hoio lai dugc ghi nh{n trong
Bdo cdo k6t qui hoar dqng kinh doath tru khi lien quar d€n c6c lho6n muc duo. c ghi thdng vdo r 6n
chrl sd hitu l$i d6 thue thu nhap doanh nghiCp se duoj ghi 6ang vdo v6n chi so hiix.
a\il
(
B,ii th,yit dinh df la n,t bd ptlih hop thdnh fi phai dtuc dac cnh| !6i Btio .na d chihh hoP "tuit
20
CONG w cd PHAN vAN rAr BrEN vrir NAMDia chi: Sii 215 ph6 L4ch Tray, phusDg Dang ciang, qu{n Ng6 QuyAn, thdnn pl6 nai elOngBAo cAo rAr cniNH HeP NHATCho n6m tai chlnl kiit thric Dgay 31 theng 12 nam 2012
Ban rhu)6r mitrh 860 c6o tni chinh hqp trhdt (ri6p $eo)
1?. Cic giao dlch bing ngo+i ta
Oic giao dich phit sini bang ngo4i tQ duq c chuydd d6i th€o ti gi6 t4i ngdy ph6t sinh giao dich. 56
du cric khoin muc tidn tQ c6 gi5c ngo4i tp cui5i nem duqc qui d6i theo ti gi6 tai ngdy k6t thtc nem
tii chinh.
Cheni lich $ gid phrir sini Bong narn tu cdc giao dich bing ngoqi rf cia cec klodn muc tiin td co
g6c ngoqi ti ri cheni lech ri gid do ddni giA lai cec klodn mqc tiAn ti co g6c ngoai td cuoi nam
sau kli bir tni chenh ICch t5ng vi chCnh lCch gidlln dugc ghi nh4n vdo doanh thu ho4t dong tdi chiniho{c chi phi tAi chinh.
Tj gid su dung dd qui doi cdc giao dich phet sinh bing ngo4i te b ry gie thgc t6 t?i thoi di6m phelsinh giao dich crla ngan hang thuaog m?i noi C6ng ty c6 giao dlch ph6t sini. Ti gie sn dung dC
ddntr giA lai s5 du cdc khodn mlrc tiin tQ c6 g6c ngo4i tg cutii nam h ti, gi6 mua vdo cria ngan hdngthuorig m?i ho4c ti gi6 mua vdo bini quan cia cac ngdn hdng thuong mpi ndi C6ng ty mo teikaoan c6ng b6 tei ngdy kiit thric nam tii chinh.
T! gi6 su dung d6 qui d6i t4i thoi didm ngdy: 31/121201 I : 20.828 lNDruSD: 27.423 VND,EUR
3 I I l2/2012t 20.8 l4 \\lDruSD.
18. Nguy€n tic ghi aban doatrh thu vi thu nhap
Doonh thu bdn hd g hodDoanh thu ban hdng h6a duo. c ghi ni{n khi ph;r lon rui .o ve lqi ich g;n lian loiviQc so hau cingnhu quydn quin li hang h6a d6 dugc chuydn giao cho rgudi mua, vi kh6ng cdn tdn tgi y6u t6
kh6ng chec chen drng k6 li€n quan d€n viQc thadr toan tiCn, chi phi kdm theo ho{c kh6 n6ng hingb6n biha hi.
Dodnh thu cung cip dlch v4
Doanh thu cung c6p dich vu duqc ghi nl{n khi lih6ng cdn nhiing y6u tii kh6ng chic chin dring kd
li€n quan d6n viCc thanh toSn tidn ho{c chi phi ktsm theo. Truong hgp dich v} dugc thuc hien trongnlidu kj k6 toan t\i doanl thu duqc ghi nl4n can cf vdo ti lC dich w hoan thanh t?i ngdy kiit thric
nem tai chinh.
Tin ltiiTidn lai duqc gli nian ren co sq fioi gian \ a lai suat thlrc td rimg hi.
C6 iic rd lli nhu1 dudc chia
C6 ttc vd lgi nhuan duqc chia duqc ghi nIAn kli C6ng ty dugc quydn nhan c6 hrc hoic lqi nhuintu ri€c gop ron. fudng cd nic nhan beng co phidu knong ghi ni4n vdo lhu nhap m; chi theo ddi so
Iugng ldng thdm. \
19, Tai sen rii chinh r'l,u
PhAn hqi tdi sdn tdi chinh tC6ng ty phan loai cec tdi sen tai chinl thanh cec 6m: tii san tii chinh duqc ghi nhan theo gi6 trihgp lj lh6ng qua Bdo cio kdt qua hoar dang kinh doanh. cac klo6n diu ru nirn git dEn ngdy ddo
h4n, cec khoen phii thu, tai sdn tdi chinh sin sang d; bdn. viac phan lo?i cac tii san di chinh ndyphu thuoc rio bdn chir \i mqc dich cia lai san tdichinh rd duoc qu5dt dinh l?i rhoi diem g'ri nhin
21Ean tuqit nirh nay la n' bA phAi hap thahtfi phni dwc dac dusrd Bao qto 6i.hihh hqp nh;l
c6NG TY c6 PHIN vfir rir arEn vrtr urDia chi: 56 215 pb6 L?ch Tmy. phuong Dirg Ciang. qudn Ngd Quyao. ftanh ph6 Hii Phdng
BAo cAo rAr crriN'r{ Hq? NHArCho nem tai chinl k& thfc ngdy 3l th6ng 12 nam 2012Bnn thuydt ninh Bdo c6o Ai chfnh hqp nhat (rii5p theo)
Tdi sAn fii chinh dqc ghi nlzin theo gid tri hqp l! th6ng qua Btio cda kit qud hoqt dQng kinhdoanh
Tdi san tai chinh duqc phAn lo4i h ghi nhin theo gii tri hqp lj th6ng qua 860 cao kir qud ho4t
dQng kinh doanh ndu duo. c n;m gii dd kinh doanh hoic dugc x6p vdo nh6m phan 6nh theo gili trjhqp li th6ng qua 860 c:io k6t qui ho4t dong kinh doani tai thdi di6m eii nhdn ban d6u.
Tei stu tii cbiDi duo. c ph6n loei vAo ni6m chi'ng kbodn nirn giri di kbh doanh n6u:
. Dugc mua ho4c qo ra chLi y6u cho mqrc dicb bdn l4i trong thoi gian ngan:
. C6ng ty c6 i dinh nim gifr nhim mqc dich thu lgi ngin hpn;
. C6ng cu tii chinh phei sinh (ngoai tni c6c c6ng crr tdi chinh ph6i sinh duq c xic dlni lA mot hgpd6ng beo lanh tai chinh hoic mot c6ng cf phdng ngLra rui rc hieu qua).
Cdc khoan ddu tu ndn gin dAn ngq ddo hqn
C6c khorin ddu tu n6m gii diin ngdy d6o h4n le crc tai san tdi chinh phi phri sinh v6i cec kioanrhanh to:in c5 dinh ho+c c6 th6 x6c dlnh vd c6 lc! deo han c6 dioh mn C6ng ty c6 i dinh vd c6 kiendng gia d6n ngiy d6o hgn.
Cdc khodn phdi thu
Cac kloan phai thu ld c6c tdi san tdi chinh phi phAi sinh v6i c{c kioen thanh todn co din} ho6c co
th6 xic dini vd ka6ng duo. c nicm y6t trCn thi trudng.
TAi san ii chinh sAn sang di bdn
Trri sin tai chinh sdn sing dd ban ld c6c tiri san tai chinh phi ph6i sinl dugc xic dlnh ld s6n sdng dd
ban ho4c l$6ng dugc phan loai h cec tii san tdi chini ghi nl{n theo gi6 tri hqp lj th6ng qua 86oc6o k6t qui ho4t dQng kinh doanh, cric khodn diu tu gin ddn ngiry ddo hqn hoAc c6c kioen cho vayvi phai thu.
Gi'i tri ghi s6 ban itdu cia tdi sdn tdi chinh
CAc tai san tai chinh duqc ghi nhan t+i ngiy mua vd drmg ghi nhan t?i ngdy brin. Tqi thoi didm gninlan Hn ddu, tai sAn tdi chinh dugc ric dinh theo gi6 mua/chi phi phet hanh cong c6c chi pbi phrtsinl kldc li6n quan trFc tiep den \igc mua" phdt hdni uii san tiichini do.
20. Nq phii tri tii chinh vi c6ng cr,r v5r chri s& hiiuCic c6ng cp Ai chinh duqc phan loai IA ng phdi rre rii chinl hoac cdng cu !6n chi sd h&u t+i thoidiim ghi nhin ban diu phn hqp roi bdn chir ri dinh nghia cua ng pheri fid tai chini rir cdng cu roncht sq hiu.
Nq phdi trd tii chi,thC6ng ty phan lo?i ng phai tre taLi chinh thdni crc nl6m: ng phai tui Ai chinh dugc ghi nhan theo
eie tr! hqp li th6ng qua Bdo c6o-kct qua hoat dQng kinh doanh, cec khoan nq phei ffi di chinhduqc x.ic dinh theo gi6 td phan b6. Viec phan loei crc khoan ng tdi chinh php thuQc vdo ban ch6t
va mtc dich cia kioan ng Gi chinh va dugc quydt dinn rai lhcri di;m ghi nldn ban diu.
Nq phai tA hi chinh d1to. c ghi nh4n theo gid Ei hqp ty thdng qua Bdo edo kit qud hoqt dQng kinh
Nq phii trii tii chini duqc phan loai ln ghi nhAn theo ei6 tri hap li th6ng qua Bio oio k6t qui hoqt
dQng kinh doanh niiu duqc nim git da kinl doanh hoic dugc x6p viLo nh6m phen 6nh theo gi6 t4hqp lj lhong qua Bdo cdo kdt qua ho?t dqng krnn doanh lqi lhoi diim ghi nh{n ban diu.
e()c khodn nq phai fta tai chmh drtuc xdc dinh theo gia ,r! phdn ba
Bnh 'tuit ninh nay ld dit bO phda hqp haht h phni ilwc doc .ios rA Bao ca. bi .hihh hqP hh;t 22
Cho nem tai cbtuh k6t rhic ngay 3l thdng 12 nam2012Ban thuydt ninh 860 c6o tni chinh hq" nhdt (tiiip theo
c6NG TY cd PHhN vdr rlr arEn vrFr nmlDla chi: s6 215 phii Lach Tray, phuong Dins Giang, quan Ngd Quyan, thann ph6 Hai Phdng
BAo cAo rAr cHiNH HeP NHAr
21.
Ng phai trd tdi chinh duqc Ltc dinh theo gi6 fi phdn b6 dugc x6c dinl blng gi6 tri ghi nhan ban
diuiria nq phdirri tni chini tnr di cdc kioin hodn ffe goc. cong hoac ru cic kho6n phin bo l;1 kE
tini rheo pbuong ph6p l,i suet thtrc L€ cLia phin chdnh lech gina gie r! ghi nhqn ban diu rd gid trj
ilSo h4n, tnl di c6c khoan giem trir (trFc tidp hoi.c th6ng qua viec st dung mot tei khoan du phdng)
do gian gi6 tri ho4c do kn6ng thii thu hdi.
Phuong ph6p lei suat thuc tia ld phuong ph6p tinh torin gi6 trl phAn b6 cna mot hoac mot nh6m ng
pnai tra ai ctrinl va pnan b6 th; ftap lai hoac chi phi lai trong ky c6 ticn quan. Lai suit thFc tii ldlai suat chi€t kiiu cdc luongtien uoc tinh sE chi tre hoic nhan dugc hol1g tudng laitrong su6t vdng
doi du ki6n cia c6ng c+ tAichinh holc ngin hon, n6U cin thi6t, trd rd gid tri ghi sd hiCn t?i thuAn
cta ng phei tre tii chinh.
GiA ft! ghi stj ban diu cia nq phAi d tdi chinh
T4i thoi dirim ghi nhin lin diu, cdc khodo ng phai ha tdi chinh duq c x6c dlnh tleo gie ph,it hdnh
cQng c6c chi phi ph6t sinh lien quan truc ti6p d€n viec phet hdnh ng tdi chinh d6
C|rrg cgrdn chi si htuC6ng cp viin chrl sd hilu li hqp ddng chtug t6 duqc nhiing lgi ich cdn l?i va tii san ctu C6ng ty
sau khi trii di toen b6 nghia vg.
Bi trir c{c c6trg cg tii chitrh
Cic tii san tei chinh vd ng phiLi trd tai chinh chi dugc bir titr voi nhau vd trinh bey gi6 q thdn renBang can diSi kii toen l{lli viL chi khi C6ng ty:
. C6 quyen bgp phdp de bu ru giri Ld da duqc thi nh+n: vd
. C6 du dinh thanh to6n trCn co sd th#n ho+c ghi nh4n tdi san vi thanl toen ng phei h-A cirng
mqt thor drem.
B60 cio th€o b0 phAn
86 Dhan theo l-rnh vuc lini doanh ld mOl phin co thi xdc dinn riing bi€l tham gia vdo qud ttinh 'an
xuii ho;c cung cip s6n phim. dich ru vir cd rui ro vd ldi ich kinh 16 kidc voi cdc bO ph?n kinidoanh kh6c.
BO phan theo klu wc dia lj Id m6t phdn c6 th6 x6c dinl riCng biet tham gia vdo quii trinh sdn xuitholc cung cAp sin phim, dich vu trong pham vi mot m6i truong kinh tii cu th6 vi c6 rui ro viL lgiich kinh te kh;c voi cdc b0 phdn kin} doanh trong cd,c moi ruong kini le khic.
Ben lietr quan
C6c b€n duqc coi la U€n quan n6u mot bCn c6 khi ning kiiim so6t ho{c c6 anh huong dang k,: d6i
vdi bCn kia trong viCc m quy6t dinh cric chinh s6ch tai chinl vd ho?t dong. Cic b€n cing duq c xem
ld b€n li€n quan n6u cr)ng chiu sq ki6m so6t chung hay chiu inh hudng dring kd chung
Trong vifc xem x6t m6i quan he cia cac bcn li€n quan, brin chit ctia miii quan hQ dugc chri t4ngnhiau hdn hinh thfc phep li.
Ciao dich \ oi c5c bdn co lien quan nong nam dugc trinh b;y o thulel minh s6 VIl l.
23.
R'in thqa uhniy\an b,i phdn hqp hanh fi phai duq. itoc c ns 8i B,jo .ao t;i chkh hqP ktujt 2l
c6NG w cd PHAN vAN rar ariN vrgr NluDia chi: Si5 2i5 phi5 LAch Tray, phudng DAng Giang, quan Ng6 Quyan, than]l ph6 Hai Phdng
BAo cAo rfu cHfNH HoP NHATCho nen tai chi k6t thic ngdy 3 1 thrng 12nen2012Bin thuy6t minh 860 c6o tii chlnh hqp n h6t (riip tteor
rsdxc rnr n6 sL,.NG cEo cAc rGo,iN rruc rnirrr sAy frRoNG B,ING c.aN D6rKi To'iN HgP N'H,{T
Tiin Yd cic khoan tudng iluong ti6n1.
3.
s6 cu6i nlm s6 niu nlm
Ti€n gri ngan hing
c0nc
Cic L:hoin phii thu khrc
Tian 6n c6c tiu vay
C6c tdu vay tian di c6ng tic nu6c ngodi
lren Dor Inuong bao nrem
Qu! lim dau thai srin
Dg thu c6 ttc, lqi uan duqc chia
Tbud rhu nhip cd nlin phai thu cen b0. nhin !i6ntrong C6ng tylbu lao Hgr oong quan ur va ljan Klem soal
Tdi khorin luu lcj chring kho6n
fDar lhu lren ban tau )ong I len, nhren lrlu, d:lu
Dhon c6lt lai tl€n tau
Bao Minl Hai phdog - Hoan tra phi Bno hi6m than tau
ThAm dinll nhe 1 22NTT
PhAi thu C6ng ty TNHH Mot thenh viCnVAn teiViCn Duorg Vinashine (chi hQ chi phi d6 qunn ljAu Vinashinlines-Atlantic)
fhr dlch 4r cap dau. sqn cru nQ cho Hang
Cec ktoen phai thu khic
c0ng
Dg phdng phii thu ngiin bgn kh6 ddi
Du phdng nq phai thu qu6 hen thanh to6n
- Dtr phdng cho cdc khoAn nq phAi thu quA hqn
dwri I ndm
- Dltphdng cho cdc khoan nl phAi hu qud han
nt I ndm din d*ri 2 ndn- D1r phdng cho cdc khodn nq phdi thu qud hqn
at 2 ndn din &ttri 3 ndm
- DV phdng cho cdc khodn qphiii thuqud hqn
fin 3 ndns6 cudi nlrn
624.981.721
19 .942.020.'7 16
1.063.193.054
58.527.217.024
20.567.008.437 59.590.410.078
si6 di nlm4.338.816.109
159.246.041
4.333.846.898
10.626.700
236.600.000
176.380.600
318.647.335
29.350.068
2.51 6.313 .99 |
765.155.491
4.634.011.003
543.599.969
6.564.420.592
30.1't5.240
270.400.000
182.895.759
673.358.035
36.016.897
21.181.424.308
29.681.796
9.090.909
648.9'7',7.839
'7 16 .946 .812
411 .93',7 .336
13.005.643.236 35.933.536.455
Niim trutc5.442.935.569
2.303.533.105
1.762.692.520
179.487.415
E97.622.499
2.475.71t.351
2.175.7I1.35I
5.442.935.569 2.415.111351
Bit th,yt ninh ndr la nAt bO phda hrp thhh td phdti dwc dac ci.tns fii BAo caa d chi"h hop hhit 21
c6rc w c6 prir vAN rAr srEN vlgr uaMDia chi: 56 215 ph6 L?ch TIay, phuong Diiry ciang, quan Ng6 QuyCn, thanh ph6 Hai Phdng
BLo cAo rfu cHiNH HoP NHArCho nem Ai chinn k6t ihric ngay 3 t thiing 12 narn 2012
Bin thuydt ninh 860 c{o tni chinh hqp nhdt (tiirp theo)
Tinh hinh bi6n dong du phdng phiLi thu th6 d6i nhu sau:
Si5 diu nnm
I ncn Bp 0u plong Do sung
Hoan oh4p dtr phdng
55 cu6i nem
Ilirng t6n Lrho
Nguyen lieu, vit [euC6ng cu, dung cu
Hamg h6a
c0og
Chi phi tri tru6c ng;n h+n
Chi phi bao hilim P&ILhr pnr bao hrem Inuyen llen
Chi phi bao hi6m v6 contairer
Chiphi brio hi6m xe co gioi
Chi phi b6o hi6m FD&D
chi phi tra trudc dich vs
Chi phi he trudc phi Intemet
C0og
Thu6 vir cic khoin kh6c phii thu Nhi nudc
Thu6 thu nlap doani nghiQp nQp thrla
Inue thu nhep ca nnan nQp Inua
Thuii GTGT hene b6n noi dia
c0ng
Tii stu ngin h4n kh{cLi kloan t4m i.ng cho cdn bq. c6ng nhin vidn.
Nim nay Niim tnntc2.475,7tt.35t2.967.224.218
1.619.445.315
1.846.310.473
(990 .044.43',t)
5.442.935.569 2.415.711.351
55 diu nlmr7 0.466.995 .6E7
3ss.966.921
5.537.613.571
208.032.310.335
821.'154.53',7
2.540.132.801
176.360.576.t85 211.400.191.673
6.
7.
56 cu6i ne"r s6 dAu nlm1 .5 7 5 .67',7 .449
16.800.000
379.885.000
8.199.',l',7 4
41.268.000
44.142.t13
900.000
1 .623 .219 .806
13t.547.240
439. r30.000
20 1'14.036
2.O12.411,.396 2.214.301.042
S5 cu6i nim 55 diu nlm215.39t.281
1.895.301.508
685.338.744
4.161.76',7
5.894.t9'7 .9',7'.7
2.110.692.189 6.583.698.488
Bmtk "t ntnh ndr ld dit bi phAn hop th hiphai dtuc doc cnns ra Bao cao Lat chinh hqp,hdt 25
cONG w co PHAN vir rrr eril vrfr nllrDia chi: 56 215 ph6 Lach Tray, phudng Dilng Ciang, quin Ng6 Quydn, drarfi ph6 Hei PhdnsBAo CAo TAI CHiNH HOP NHATCho n6m tai chlnh k6t thirc ngdy 3l thAng 12 nam 2012Ben thuy6t minh B60 c{o t}i chlnh hqp nhit (i6pth€o)
Tntrg, ginm ai stu c6 dinh hfr,u hinhNhi cira, vAt
ki6n tnncM6y m6c vi
rhi6t biPhuorrg ti€n yAn
tii, truyan dAnThi6t bi, dgng Tii sin c6
cu quAn lf ilinh khdc c0ngNguyen gi6
Sil dAu nam
Mua sim m6i trong nImTdng khAc
Thanh li, nhuqng bdn
56 cui6i nlm
Trong d6:Dd khliu hao h5tnhung v6n cdn sri dung
Gi:i tr! hao mdn56 ddu narn
Khiiu hao trong nam
Thanh li, nhuqng b6n
56 cu5i rim
Gii tri cdn l+i
Sii ddu nam
s6 cu6i nxm
28.042.261.80'7 93.109.529.170
108.'725.456 500.500.000
847.800
6.540.163.178.308 10.074.401.8'.74
1.433.978.5'7 5 1t5.845 891
(r.028.401.273) (22.323.843)
61.840.555 6.67 1.45t.21 t.'1 14
2.t59 .049.922
847.800
(1.0s0.731.116)
28.1s0.987.263 93.610.876.9?0 6.540.568.749.610 10.167.923.922 61.840.55s 6.6?2.560.378.320
9.752.434.tlt 24.753.929.744 2.480.s37.147 .659 7.940.224.'191 4t.227.056907.685.t27 9.432.223.559 93.001.883.581 945.807.381 10.306.764
(923.s'7o.375) (22.323.843)
323.420.030',766.579.531.506 3.74s.9s8.676 '7',7 0.648.910.212
2.523 .024 .963.361
104.29'1 .906.412
(945.894.2r8)
10.660.119.238 34.r86.r$303 2.572.615.460.865 8.863.708329 51.533.820 2.626.376.9?s.sss
18.289.82'7.696 68.355.599.426 4.0s9.626.030.649 2.t34.t'|'t.083 20.613.499 4.t48.426.248.353
17.490.868.02s s9.424.723.667 3.967.953.288.?4s 1.304.215.593 10.306.?35 4.046-183.402.?65
MOt s6 tdi san c5 dinh hiiu hinh c6 nguyen gi6 vA gi6 rri cdn lai theo s6 sech lAn luqt la 6.024.96?.147.306 VND vd 3.740.900.502.273 \,ND deduc.rc thi: chrip d6 dam beo cho cic khoAn vay tai c6c Ngen hdng TMCP.
Do nguyen nhan suy tho6i kinh t6, ngny 03 th6ng 4 nam 2012, BO TAi chinh da c6 C6ng v,n so 14 8/BTC-TCDN cho phep cec C6ng ty Van tdiBiiin do T6ng C6ng ty Hang hai ViCt Nam niim giii cd phAn ti 5l% tr<r l6n, dLror gidm L&iu hao nam 201I vd narn 2012 so voi mril khdu haotheo quy dinh tai Th6ng tr sit 203/2009i:m-BTC ngdy 20 th6ng 10 nam 2009 cho m6r s6 teu bi6n, muc giem t6i da kh6ng qua 75%. Theo d6,trong ndm 2012, C6ng ty da ip dung muc giam ?5% t6ng chi phi khliu hao d6i tdu bi6n duoc trich trong kj' cho mot s6 tiu bi6n cia minh nen chiphi khtiu hao nam 2012 siem 271.453.033.364 VND.
tnr h it ninh niry h n,51 ba phan h@ iauh fi phtu .luI1c .lac .nns viti D,:ta Lao di Lh inh hep nhil
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c6NG TY cd PHIN vin rrr rrEr vrfr ruauDia chi: 36 2 I 5 ph6 Lach Tray, phuqng Dans cians, quin Ng6 QuyAn, thanrr pl6 nai rltrngBAo cAo rAr cniNH HQP NHATCho narn tAi cldnh kiit thric Dgay 3l thang 12 nem 2012Ben thuy6t trlinh Bro cro tei chinh hqp nbAt (ti6p theo)
9. TIng, giim Ai san c5 dinh v6 hinh
Nguy€n gi{55 diu nam
Mua trong nAm
s6 cu6i nimlrong clo,
,a Khaunao net tl.'ng van con su oung
Gi, 14 hao mdn
55 diu nen
Khru hao trong nam
Ph6n lopi l4i gi6 trl hao mdn
s6 cu6i nem
Git tri cdq l4iSii ddu nIm
Sii cu5i nlm
10. Chi phi xiy du-ng cd bin dd dang
Quydn sir dgng Phia mdm mtrydir tinh c0ne
4.296.903.720
5 .7 44.7 64 .960
107.400.000 4.404.303.120
5144.1(,4.950
10.041.668.680 107.400.000 10.149.068.680
5',7 .689.200
4'7 .990.t 79
2.522.t00
92.400.000
105.859.600
3.750.000
(2.522.t00)
9?.400.000
163.548.800
5t.710.1'79
108.201.,179 107.087.500 215.28a.979
9.933.461.2n1 312-500 9.933.119.101
4 .239 .21 4 .520 1.540.400 4.241t.'754.924
Chi phi phitsinh lrong ntrm
K6t chuy6nvio TSCDtrong nim Sd cu6i nam56 diu ndn
Mua vd d6ng hoAn thigntautrqngtei 56.200 DWT, 58.543.782.700
lcj hiPu Fs6-NT03)262.119 .188.632 320 .662.97 I .332
111.056.000XDCB dd dang (Nld lamviec Vosco Nha Trang)
c0og
11. DAu tu dii h?n khic
58.65,t.838.700 262.119.1a8.632
r 11.056.000
320.11 4.027 .332
56 cudi nlmS6luqng Git tri
Si6 diu ndm
Sii luong Git triuau Iu co phLeu
Ngdn hang TMCP Eang hai p j.) ). tYii! Nan
C6ng ty Cti phin Chnng khodn
Hdi Phing
C6ng rJ Cij ph.in Eang hAi SSV 67.6A0
Eiu tu vdo don vi khicl rvong (ao Dangngne nangHdi l/inalines
Qui hA trq phdt triinc0og
7',7 .048.39',7 .343
73.648.155.3,t3
77 .048 .397 .343
73 6.18 455 3138.752.2s l
65
67 600
.\!ttI.l lii.L
P3.399.912.000
5.135.000.000
5.000.000.400
I35.000.004
3.399.942.000
5.135.000.000
5.000.000.000
135.000.000
82.1E3.397.3,13 82.183.397.343
Bn h,!a nihh M! ttt nat bd ph4n hap thmh va phai dqc aac .iths tn Bdo oia t i chkh hap nhit 2',7
c6NG w cd PHIN vAN rlr Br€N vrir NAMDia chl: Sii 2 I 5 phii Lach Tray, phudng Dang ciang, quin Ng6 QuyAn, thdnh ph,5 nai rlongBAo cAo rAr cHiN'H HoP N'rrATCho nim Ai chiDh k6t thric ngay 3l thang 12 nen 20 i2Ben thuy6t minh Bro ceo tni chfnh hqp nhdt (ti6p theo)
. Li do thay d6i cec khoan diu tu tdi chinh ddi han kh6c: B6n sii c6 phi6u thuong cta c6ng ty( o pnan Lbrmg khoan fjar Fbong,
12. Chi phi tri trudc diLi h?n
s6 diu nim
Phin b5 vdochi phi
trotrg trtrm Sii cuiii nlmChi phi sia chiia tai sinvd cec tAu l€n dd
L5 ch6nn Iech $ giechua thuc hi€n
Lnl pnr nang cap ba1
container
Chi phi s{ra chta sA lan
Chi phi beo hi6m tiisan
c0ng
Tii sin thu6 thu nhAp hoen hiLir tdi sen thu6 thu nhAp hodn l?i li€n quan d6n khoen chCnh lCch tam thoi du . c khiu rn (16 ch€nh
lech ti gi6 hdi do6D.
Tii siu dli hqn kh{cLe khoan hi cuqc, hi quy ddi han.
Vay viL nq ngin h4n
56 <Iiu nenNgdn hdng TMCP Hing Hei ViCt Nam - Chinh6nh Hai Phdng
Ngdn hing TMCP D4i Duong - Chi ni6ni HniPhdng
Ngan hdng TMCP A ch6u - Chi nh6nh Duy6n Hdi
c0og
Trong d6: Gtic vay bing USD
Chi ti& s6 phrit sinh vi cdc khodn va1 ngdn hgn
56 diu nam
Sii tian vay ph6t sinh tong ndm
Ch6nh lQch do d6nh giri ch6nh lCch fi gi6 sit du c6
goc ngo?1 t9 cuor nnm
Sii tidn vay da trd trong nnm
Cidrn do hoan nhdp d.inh gia bi so dlr cudi narn El(rc
sd cui5i n;rn
94.8s3 .17 6.36t
t46.'.|31.270.145
Chi phi phdtsinh trolg trdm
55.548.881.936 '74.9t',l .730.4t6
39 .735 .243 .469
i01.010.102
12.821.811
35.351.110
86.484.327.881
106 .996 .026.67 6
808.080.807
124.486.666
11 491 1i229.608.902
909.090.909
136.9r4.417
17.246.600
241.614.055.408 67.6t2.133.922 114.802.169.568 194.424.019.7 62
13.
14.
35.383.800.000
105.735.120.000
41.555.000.000
141.118.920.000 41.6s6.000.000
6.780.000,00
Ndm tray
2.000.000,00
Nim tnntc41.656.000.000
339.079.8,{0.000
(94.920.000)
(239.522.000.000)
235 .324.'7 60.000
84',7.726.930.000
205.000.000
(1.040.203.890.000)
(1.396.800.000)
\il7l
141.118.920.000 41.556.000.000
Bia th"ra hihh Mr b nat b'i phin hd, hanh i phni dwc doc cinE rA Btto td,o !d1 chkh hqP kh;1 28
c6NG Ty co- pHiN vAN rAr srdr,r vrir Nlr"rDia chi: 56 2 I 5 ph6 kch Tiay, phuong Ding ciang, qu{n Ng6 QuyAn, thdnl ph6 Hai PhdngBAo cAo r-\r cHiN'H Hop NHATCho natrl tai chinh kiit thrjc trgdy 3l thang 12 nem 2012Ben thuy6t Dioh Bno cdo LnichiDb hA" nhir (idp beol
16. Thu6 vir c6c khoan phrAi ndp Nhi nufc
56 diu nlm56 phni nQp
lrotrg nim
2.525 .826.t83
'738.211.791
382.345.t',16
1.2't2.388.486
t0 .289 .299 .208
3.t82.'7',7L2'70
10.500.000
349 .522.3'7 4
s6 de noptrong nim
Thuii CTGT heng b6n n6idia
Thuti cTcT hang nhAp
khdu
thuii xuit, nh4p khAu
Thud thu nlAp doanhnChiep
lhue tbu trl]4p ca nnan
Thuil nha ddt, tian thue d6t
Lac loaL thue knac
C6c kioen phi, lC phi
c0og
Trong d6:
(5.588.579.131)
(183.337.699)
1.847.55 L738
21.949.982
(3.382.387.693)
738.211.197
382.345.116
r .279 .858 .949
13.959.656.898
3 .182.17 L27 0
30.500.000
34',7.'744.413
319.634.145
(190.808.162)
(1.822.10s.9s2)
23.',727.8&3
(3.902.315.110) 18.770.81 1.494 16.538.707.870 (1.670.151.48O
s6 cu6i nlrn 56 da'r nirnThu6 vi c6c khoin phdi thu o.her oudc
lhue <rllrI hang ban nQt dia
Thud thu nhQp doanh nghiQp
Thui thu nhdp cd nhinlnue va cac Kioan phat tra nia nuoc
'Ihui; GTGT hang bdn ndi dia
I hue xuat, nhqp khau
Thui! thu nhQp doanh nghiQp
Thud thu nhQp crl nhiin
Cdc khoan phi, lQ phi kluic
c0ng
(2.t r0 .692.'7 89)
(215.391.281)
(1.89s.301.s08)
440.5,11.303
319.634.745
21.583.119
72.595.556
23.727.883
(6.583.698.488)
(5.891.197.977)
(68s.338.711)
(1.161.767)
2.681.383.378
305.618.816
502.001.015
1.851.8t 3.505
2t 9.t9 982
(1.670.1s1.48O (3.902.31s.110)
ThuiS nop thira duo. c hinh bdy d chi ti€u Thui: vd c6c lihoan kh6c phdi thu Nhd nudc lrem thul dtmini sii V.6).
Thui g itri gid tdng
C6ng ty nop thuii gi6 tri gia teng theo phuong phap khiu mi. Thue su;t thue gid tri gia tdng nhusau:
HAng h6a, dich vu cung cip trong nu6c
Cung cdp mr6c sinh ho4t
Hang h6a dich 4r cung c6p nu6c ngodi
rhui xuh, nh6p khdaC6ng ry ke llai vd nop theo th6ng bio cia Hei quan
l\vo
5%
0v,
86' thtit ki h ftt! k nir ba phah h.rp thanh i phdi dnc dac cihs rdi Baa cdo ki chkh hqp htu;t 29
c6NG TY c6 PHAN vdn rar arEx vrEr uuDia chi: sii 215 ph6 L4ch Tray, phudng Ding Giang, quan Ng6 Quyan, thanh phi5 Hai Phdng
BAo cLo rAI cHiN'H HQP NHATCho nern tdi chinh kiSt thric ngay 3l ihAng 12 nam 20 i2Brn thuyCt minh 860 cdo rli chlnh hqp nhlt rtidp theor
Thui thu nhqp do.tnh nghiA.p
C6ng ty duqc mi6n thuii thu nhip doanh nghiep 01 nam vi giim 50% s6 thui: phei nop cho 04 ndm
lrep theo OOr vor CIU an dau il tau bten lheo dlem b. Khoan l. muc lV. pnan t. lhong rU 50
134/2007m-BTC nea\y 23 th6ng I1 nnm 2007 huong dan thi hann Nghi dinn si5 21/2007,II\.D-CP
ngey 14 th6ng 2 llem 2007 cta Chinh phn quy dinh chi ti6t thi hnnh Luat thud thu nl4p doaninghiCp.
('l Thuoc Danh muc linh vqc uu dii diu tu quy dinh t?i di6m 42 Muc VIII, Phen B, Ptrf lfc A ban
hdnh kdm theo Nghi dinh sii 108/2006,ND-CP ngdy 22 thang 9 nem 2006 cna Chini pht quy dintr
chi tii:t vi huong dan thi hdnh mot sii diau cia Luat Ddu tu.
Thu nh4p tu cec ho?t dOng kh6c phdi nQp thud thu nh{p doanh nghi€p voi thud suit 25%.
Thuia thu nlap doani nghiCp phari nop toong nnm duoc du tinh nhu sau:
Nim oay Nim trudc
T,ing lqi nhuan ki: to6n t1J6c thuit
C6c lihoin didu chinh tdng, giin lqi nhuAn kd
toan da xrc dinfi lqi niuAn chiu thu6 thu niapdoanl nghiCp:
- Diiu chinh rdng cdc khoan 16 tinh lhuA Qi cdc
C6ng E ttong Tdp doa
- Ldi. ld ph& sinh nong uip dadn ,dr phdngdAu fir tdi chi h)
- Cac khodh didu chinh dng Io chdnh lich !)gid chffi fittc hien
- Cd hic dt ?c chia
Thu nhdp chiu thu6
L5 ndm tnr6c dugc chuyi3n
Thu nhdp chiu thuii
rhue sual ftue tbu nnap ooann ngnr9p
Thad thu hip dod h nghilp phdi nAp tu hogtdO g kinh doa h theo thud sufu phii th6ng
Thui thu nhfp doanh nghiip drqc gidm theoTh6ng fii I 4 0/2 0 I 20T-BTC
T6ng tbu6 thu nhip doanh ngbiCp phdi trOp
(31.905.041.609)
39.356.136.43t
16.149.607.927
(728.021.1s7)
(2.274.339)
(6.363.17s.700)
9 .209 .679 .201
169.734.883
769 731883
7 .451.094.822
(204.240.903)
9 .919 .4t4.090
7.246.853.919
25%
1.811.713.480
(s39.324.994)
25%
2.191.853.523
L272388,486 2.49,1-853.523
Tiin fiua 6dt
C6ng ty phei nop tian thuc d6t theo quy dinh t?i hgp ddng thu6 dit vi to kiai tian thuc dAt harng
ntun cia C6ng fy.
Thud nhi itdt
I iin thue dit dLrol n0p theo thdng bdo cria co quan thud.
Ctic logi thui khdcC6ng ty k6 klui vd nop theo qui dinh.
,I
RAn &$,t nini ndy la n bA plli" hqp thmh fi phai d,9c ilac.ithErdt BAo cno n:!i.hihh hsp ktui 30
c6NG Ty cd pHiN vAN rAr BrdN vri.r NAMDia chi: Si5 215 ph6 L?ch Tray, phuamg Dang ciang, quan Ng6 Quyan, thanh ph6 Hai PhdngBAo cAo Tfu cHiN'H HeP NTI4TCho nem tai chid kCt thnc ngay 31 thang 12 nenl 2012a:in thu'6t minb 860 c6o rAi chioh bqp nbdr (riep !heo.)
17. Chi phi phii triTrich trusc chi phi ldn chuydn th6ng 12 tqi C6ng ty C,i phin thuong mai ve Dich vU Vosco.
18. Cic khoAn phii tri, phii nQp rgin hgn kh{c
Kinh phi c6ng doan
Bdo hi6rn xa hOi
Hao hrem v rc
ljao hrem mat ngntep
c6 hic, loi nhu4n phii trdTam tang nguyen gie teu (Luckf Star, Blue Star)
Ttu6 thu dhAp cA dlan cria nguoi lao dQng chuaquyet to6n
Nhien li6u ben giao tau
Doanl thu van tai tinh cho nam 2013
Phai tre, phii nop kl6c
c0og
19. Qui khen thu&ng, phtc lqi
Tang do trich bp tu lqi nnu4n
Tang ru qui c6 phln hod fti nhi nuoc
I ang tu ttru lao cua tl9r oong quan n1
Chi quY
si6 cu6i nlm
21. Phii tri dii hgn khic
Ki qui, ki cuqc dei h4n
Tam tdng ngly€n gie tau (Luclry Star, Blue Star)
Nhi6n li€u ban giao tau (Luclq, Sta., Blue Star)
55 cu5i nlm
22. Vay vi nq ddi h4n
vay Ngan hdng Phet tri,:n ViCr Nam - chi nlxinhHii Phdng
(i)
S5 diu nem
2.314.152.209
18.21',7.758
9.850.000
5 .0t1 .'7 57 .235
7 .550 .7 00 .29'7
16 .t3 L238.07 4
3 .089 .213 .143
2.57 8.9',72.916
21.764.250
4.299.2',78
1.910.790
5.421.481.535
99 .022.28'7 .130
3 .529 .61 ',7 .060
1.000.066.020
3.874.491.397
34-124.124.116 tt 5.444.496.616
Nim nav Nim tnntct7 .32',t ,226.855
638.494.200
3.731.886.448
11.948.107.068
1',7 .022.t9t.012
170.858.035
(15.551.815.738)(t2.237 .ss9 .7 8s)
5-724-161.270 t7 .327 .226.455
20. Phai tri dii h4n nguM bdn
Ld khodn ph6i.tri T6ng cdng ty c6ng nghi€p tiu thui B4ch Ding theo Hqp ddng dong moi rnu
22.500 DWT s6 3/KH05.
Nim nrv Nim trudc
144.000.000
99.022.28',7.430
1.000.066.020
100.022.353.450 14,t.000.000
s5 cu6i nlm s5 diu nnm
60'7.019.223 4q0 51 4 't',l 5 4',73 490
Bat nL)a ntu "ar ta n6! o.j pa.in 1@ \un vo D\at dnoc d . a\L .d Baa da 'at ca.nh h@ -"a :il
cONG Ty cd pHiN vdn rrr ardx vri-r rluEia chi: Sii 215 phii Lach Tray, phuong Dang Ciang, quan NgO Quyan, thad phii Hei PhdngBAo cAo rAr cHiNH HqP NnATCho nen tai chinn kitt thfc ngay 3l thaDg 12 nem 20 12
Bitr thuyCr minh 860 c6o rAi chioh hqp nhdt (ri6p $eo;
56 cu6i uim Sii tliu nem
Ng6r hang TMCP Hdng Hai ViCt Nam - Chlnl6nh ltui Phdng
(ii)
Ngan heng TMCP C6ng thBong ViCt Nam - Chinhanh Hai Phdng (ii')
Ngan heng TMCP Bao ViCt(i')
Ngen hang TMCP Ky thuong Viet Nam (")
c0og
Trong d6:
G6c vay bing M{DGiic vay bing USD
2.907 .711 .571 .2A0 3.176.105.577.O10
r.708.829.400.000
65.127.006.000
191.845.000.000
334.49(,.947190
I .8',7 6.06t .2'72.000
130.341.624.000
219.805.000.000
33s.r22.201.580
798.864 223 .490
101.318.985,00
834.580.473.490
112.421.985,00
KhoiLn vay bing \rl.lD Ngan hang Ph6t hii:n ViCt Nam - Chi nlanh Hdi Phdng dd d6ng tdu tri nem2000, 2001, 2002, 2006 vd
Trcng ndm phrt sinh niin ng cria hgrp ddng ray s6 02/20lI,TDTDDT - NHPT ngay 30 thang 0lnam 2011 dA thani toan cho gi6 td kh6i luqng dE thgc hien vd c6c chi phi b6 sung dd boan thientdu cho hing roi 56.200 DWT lci hiCu F56-NT03, t6ng s6 tiin vay 555 ti, thoi han vay tiii da ld180 th6ng, lai suft ng trong han ld 9,67olnim, lai suit qui han (tini tlen ng giic vd hi ch4m tra) ld14,4 y"l nlrl', thoi h+n tra nq la 120 ttl.ing, dugc bao dam bing di san hinh thdnh bing v6n vaytrong tuong lai.
Khoin vay bing USD gdm 4 hgp ddng tin dpng:
55 0020/07,TIP nedy l2lo2/2007, s6 tidn vay 4l triCu USD d6 mua tdu chd dau, rhdi h4n vay 10
nem, hi surt Sibor 6 theng cong 2%/n;m. Kloan vay niy dugc dam bdo bing viQc thd chip tii sinhinh thdoh tu vi5n vay.
s6 0097/07/HP ngdy 26109/2007, sai tian vay 52,74 td€u USD d,a mua tdu chd diu, thoi hen vay l0ndm, lai su6t Sibor 6 th6ng cQng 1,87olnim. Khoin vay ndy duq c ddm bno bang viQc th.; chdp bimgAi san hinn thanh nr v6n vay vd Au Ocean Star.
56 0098/07,T{P ngdy 21/09/200'7, s5 tiin,/ay 27 triQu USD dd mua tau Neptune Star, th}i han vay
t0 nam. lai su;t Sibor 6 thang cOng 1.6250; nam. K,hodn vay nAL) dr-ro. c dim bdo bing vi*;c thd chipbdng tai sdn hinh Lhinh tu v6n va) ri tau Vega Star.
56 I l5 l0 MSB-LP ngA) 24.I2 2010. s5 tiin 28.7J rieu USD dd thanh rodn mgt phin tidn mua
lAu Vosco Unity. ldi sual bang lai sudt huy dan8 liit kiem lhuong USD l2 thdng tr; lai sau cong
3,0%/ndm. Kloan vay ndy duo. c dam bio t,i sen hinh thdnh tU ron vay vA tau Diamond Star.
Khoan vay Ngin hdng TMCP C6ng thuong ViCt Nam - Chi nh6nh Hii Phdng theo Hqp ddng tindung sii 2oo8,qDTD-VoSco ngiy 2l/11/2008, sii tidn vay 15,6,{5 trigu USD dd mua tau
SEABEE (nay d6i tcn thdnl tdu vosco STAR) trqng rei 46.671 DwT, thdi han vay 60 th6ng, laisuit bing lai suit tiin giri tii:t ki€rn USD ki han 12 thdng tra bi sau cong 2,5%/nam. Khonn vayni5 duq c dam bdo bang \ iec the chep b,ng rai sdn hinh thanh riJ \dn !a).
Khoan va) Ngan hang T\4CP Bdo Vier g6n 2 hgp ddng tin dqng:
Si5 112.2009.HDTD tgdy 24108/2009, si5 tidn vay 175 ry \rND dd diu tu du in d6ng tau LuckyStar 22.500 DWT, thoi h?n vay 120 th6ng, thdi gian dn han trd ng giic 2,{ th6ng, lai suar l0,5oo cho6 thdng diu tien k; tu ngiry gidi ngdn. di6u chinh 6 th6ng m6t lin bing lai su6t tii:t kiCm Li hEn 12
ihAng tra hi sau cong 2,57"/nam, h6 trg Ei sulit 4%/nam theo quy dinh. Klodn vay duqc dem beo
bing viQc th6 chdp tiu Lucky Star (ding thii ch6p vdi Ngan heng Phdt tri6n Viet Nam).
Iiil
I
RAn &u,!t nikhtur la n b,; pMnhop hanh fi phai duqc dac cnhs ii Bd..dohichinh hqp hlit 32
CONG w cd PHnN vAN rAr BrdN vreT NAMDia chi: Sii 215 ph6 Lach Tray, phuamg E;ng ciang, qu{n Ng6 Quyin, t}rdnh ph6 Hai Phdng
BAO CAO TAI CHiI\'IT HqP NTATCho nrm tdi chiDn k6t thnc ngay 31 th,ing i2 nem 2012Brn thuydt minh Bdo c,io lni chitrh hp? nhAt rrjip heo,
- Si5 237.2009.IDTD ngiy 2511212009, sii tian vay 100 li VND d6 diu tu dq en d6ng tiu Blue Star
22.500 DWT, thoi h?n vay 120 th6ng, thoi gian 6n h4n nd nq giic 24 th6ng, lni suit 1290 cho Jthang d;u tiin kd ru ngiry gidi ngin, didu chinh 3 theng mot l6n bing lai suit tiiit ki€m ki han 12
thdng tle lai sau cong 3%/nam, h5 trg hi su6t +ozlnam theo quy dinh. Iftoan vay dugc dem beo
bing viQc th6 ch6p tau Blue Star (ddng th6 chdp voi NgAn hang ph6t trii5n ViCt NaIrl).
"' Kloen va) Ngdn hdng TMCP Ki thsong Viel Nam $eo Hgp ding rin dung '6 b7607 nga) l-thang 3 ddrn 2010, s6 tiAn vay 22,5 trieu USD da rnua rdu vosco SKY hqng tei 52.523 DwT,thoi han vay 84 thang, lai su6t 6%/ nem cho k' diu ti6n vi dLro. c didu chinl 3 thdng mor lin bang
lai su6t tiiit kiem k' han 12 theng h^ hi sau cia Ngan hing TMCP Ky thuong ViCt Nam c6ng bi6n
dO 3,7%/nnm. KhoAn vay dugc ddm bio bing viQc thd chdp tii san hinh thinl tu viin vay, tdu Polar
Star vd tau Golden Star.
Chi ti sd phdt sinh vA cdc khoin vay ddi hqn
Sii rliu nam
so Iren !ay phat srnn
Ch€nh l€ch do drinh gi6 l4i si5 du cutli nem
St5 tidn vay da tris5 cu6i nlm
Thu6 thu nhap honn bi phii triLd kloan hi ch€nh lech ry gi6 tan thoi kh6ng chiu thu6.
Dr; phdng trq c6p mdt viQc lim
Sii dAu nam
!o mcn l4p bo srulg
s5 de chi
!o hoan nnap fong nam
s6 eu6i nlm
Nim nrv Nim trudc2.562.t't 6.6t0.526
809.916.360.000
213.152.083.560
(409.139.417 .ot6)
2.901 .1 17 .511 .240 3.176.105.577.010
Ndm nav Niim trutc
3.t76.t05.577.070
32.000.000.000
(1.418.465.790)
(298.969.534.000)
24.
1.012.386.561
(988.976.541)
(23.4r0.020)
87 6.821 .9',7 5
r .606.128 .'186
(1.470.564.200)
1.012.386.561
h\Ntt
/,t
Bak kryA inh rd lit nAt bA pha hop thanhvaphnt dtuc dac cnnEfir Bao.d'o tit chikh hoP nfujt li
cONG w cd PHiN vAN rAr srEN vrir Nlr,tDia cH: s6 215 ph6 Lach rray, phudng Ddng Giang, quAn Ns6 Quyan, thanh pt'6 uai rlongBAo cAo rAI cHiN'H HoP NHirCho n6m tdi chlnh k6t thfc ngey 31 th6ng 12 na{n 2012Ben ahuy6t minh B60 c6o tri chlnh hqp nhdr (ti6p theo)
2s- v6n chn s& hfru
Bdng.I6i chidu bidn il,ng ciav6n chisd htu
V6n diu tu cfachi sO hiiu C6 phi5u qu!
Ch6nh l€ch tigra bor doar
Quy iliu tu eui d'I phd,ng
ph{t tri6n tii chinh
Lqi nhultr sauthu6 chua phin
pn6i c0ng
55 du dAu nnm tru6c
Lgi nhuan trong nim tru6c
Trich lap c6c quY trongndm tnrdc
Thn ho HQi d6ng quan triChia c6 htc ndm trudc
Hodn nhap 15 chenh lech tigie chua thgc hien cta c6c
khoen mtc tidn vi' ng nginhan nim tru6c
L6 ch6nh lQch t! gi6 chuathuc hien ciia cec kioenmqc tiAn vd ng ngin hgn
nim trtldcMua lai c6 phiiuTang kh6c
s6 au cu6i nlm trr6t
1400.000.000.000 15 S6A 205 .262 t53.397 .4t5 .406
4.187.354.794
(23 .896.214.136\
(636.000.000)
( l 12.000.000.000)
1.s67.120.939.394
4.18',7.354.'.194
(11.948.10?.068)
(636.000.000)
(1 12.000.000.000)
| .644 .68t .2'7 4
(1.644.68 r.274)
1.644.641.274
I1.948.107.068
(995.668.681)
('1 .320.384 .s46)180.824.170
1.400.000.000.000 (7.320.384.s46) (995.668.681) 11.948.107.068 15.964.205.262 21.233.380.234 1.440.833.639.337
(995.668.681)
(1.320.384.s46)
180.824.170
36 du diu nnm nay I .400.000.000.000 (7.320.384.s46)
Loi nhuan trong ndm nay
Trich Dp c6c qui trongnAm nay
Thn ho HOi ddng quan triqP
(995.668.681) rr.948.t07.068 1s.968.205.262 21.233.380.234(34.689 .731 .697)
13 t.5ll.648 385.25'7 .653 (1.028.909.957)
(68.396.4s7)
l.440 .833 .639 .33',7
(34 .689.73 | .691)
(512.r 20.656)
(68.396.4s't)
Rn h tit n'nh ndr la O! hn t'Li hop hahh fi phdi dtd. doc cnrytui Bao.no hi.ni h hsp nlnit 14
CONG w cd pHnN vAN rAr eri'N vr€r Nlr"rDia chl: Sii 215 phd Lich Tray, phudng Ding clang, quan Nsd QuyAn. thAnh ph6 HAi PhdnsBAo cAo rAr cHiNH HeP NHATCho nam tdi chl k6tthlcngay3l thAng 12nrm2012Bdn rhu]{r minh aro c6o lai chlnh hqp nh6l {titip rheo)
v5n diu tu cia chenh rech ti Quy irAu tu eui d,r phdng ;fr:lx'fi:clrri s& htu C6 phi6u qui gid h6i doii phdt tri6n tAi chinh ph6i COng
Chia c6 hic n5m nay
Iloan nhip 16 ch6nh lPch tjgi6 chua thgc hiQn cua c6c
khoin muc ti6n vd ng ng6n
h4n ndm trudc
Gien khec
995.668.681 995.668.68t
(419.595.634) (419.595.634)
Sd du cu5i nim nay r.400.000.000.000 (?.320.384.546) 12.079.634.1rc 16.353-462.915 (14.973.253.511) 1.406.139.463.574
tttin tl Di! hinh hat k nit bi pht)n h(tp thdnh i phat .twc dac cnng fii Bdo oio ldj chinh h.'p ntui
,Zr iJll(./,\\
35
c6NG Tv cd pHnN vir rrr arEn vrt-r nmrDia chi: Si5 215 ph6 Lech Tray, phucstrg Dane Giang, quan Ng6 Quyan, thanh phii Hai PhdngBAo cAo rAt cHiN'H HQP NIiATCho ndln tei chiDn k-!t thfc ngdy 31 th6ng 12 ndm 2012Ben rhu'6t mitrh Bdo c6o tii chinh bqp nh6{ (dCp theo)
Chi i& vdn iliu tv cia chi s& hfiu
V6n diu tu cua Nhi nudc
V6n g6p cua cdc c6 d6ng kh6c
c0ng
LA ltc6 tric da chi tra nhu sau:
Td c6 hic nIm tru6c (800 i/ND/c6 phiiiu/8%menh gi6)
56 luqng c6 phi6u ph6 th6ne dlng ki phnt hdDi
5O luongCO pnreu pno tnong 0a Dan ra cong
chingso lugng co pnreu pno lhong duoj mua t?r
bo luqng co pnreu pho thong oang luu nalrll
M6nh gi6 cd phi6u dang lrrrr hdnl: 10.000 VND.
Lqi ich c6 d6ng thi6u s6
Sii diu nam
LO dong threu so gop von
Lqi n}luan ph6t sinh trong nam
fhan pnoL quy knen tJ)uong pnuc tgl
C6 d6ng nh{n c6 tric trong nam
Thir lao HQi ddng qu6n nls6 cu6i rim
S5 cu6i nim 56 irdu nnm
840.000.000.000
560.000.000.000
840.000.000.000
560.000.000.000
1.400.000.000.000 t.400.000.000-000
Ntm nav Nim tru6c
s5 cu6i nlm
112.000.000.000
s5 aiu nem
140.000.000
140.000.000
1.890.000
138.110.000
140.000.000
140.000.000
1.890.000
138. i 10.000
25.
Nim nay Nim tru6c
9.8'1',7 .4',70.890
I .5 t 1 .594 .299
(126.373.s44)
(588.000.000)
(6s .714 .243)
7.350.000.000
2.52't .4',7 0 .890
10.604.917 .402 9.417 .410.49{l
BanthLrAn1,hhA!, btuAt bAphdah@ th heA phdi dn1c dac cnnEtui BAa ota tti chiah hqp ntuit
36
cONG Tr cd PHhN v{r llr arEn vri_r uuDia chi: Sii 2 I 5 ph6 Lech Tray, phucmg Dang Giang, qu4n Ng6 Quyda thad phii Hai PhdnsBAo cAo rAr cniNH HeP NHATCho nem ai chinl kiit thtc ngay 31 tll"ins 12 trem 2012Ban thuyCt minh Bdo c6o tAi chinh hqp nhdt (ti6p theo)
TEoNG TN 86 sr,NG cEo c,ic rGoAN uuc rnhrq nAy rnoNc Bi.o cio KfTeu.i HoAT DQNG rcE DoANH EgP NEAT
Doanh thu
T6ng doanl thu
- Doanhth bdh hAhg hda
- Doanh thu cung ciip dich t4C6c khoin giirn tni doanh thu:
- Gidn gid hdng bdn
Doanh thu thuAn
Trong at6:
- DOAnh lhu lhuan ban kang hoa
- Doanh thu thwin cung cdp dich vu
ula lod badg Dao
Gi6 vtin cria hang h6a di cung cipura von cua 01cn vlr da cung cap
c0og
Doanh thu ho+t ilong tii chinb
LAr Uen gur. flen cno vay
Lar Dan co pnreu
C6 tic, lqi nhu4n duo. c chia
Lai b6n ngoai tC
Lai chCnh lCch ri gie da thqc hiCn
Lai chCn}l lech fi gi6 chua thgrc hiQn
Doanl thu hoat dong tiLi chinh khec
c0ng
Chi phi tii chinh
Chi phi l6i vay
L6 ban ngo?i tC
LO Cnenh lgch ry gra oa mgc hLln
LO Cnenn tqch ry gra chua urrrc hren
Chi phi tiri chinh khec
c0ds
1.
Nim nay Nim tru6t2.432.524 .349 .570
105.703.047.752
2.326.821.301.818
(8.62t .r24 .022)
(8.621.124.022)
2.992.636.067 .984
99.239.581.030
2.893.396.486.951
(5.223.39'7 .152)
(5.223.397.152)
2.423J03.225.54a 2.9a1.4t2.610.832
105.703.017.752
2.318.200.177.796
99.239.58t.030
2.888.173.089.602
Nim nrv Nim tnr6c
95 .692.720 .88s
2.046 .29'7 .711 .651
89 .59',7 .973 .622
2.619.515.144.13',7
2.141.990.494.542 2.109.113.117.159
Nim nav NIm tr(6c323.2t',7 .',l82
2t4.500
6 .363 .17 5 .700
7.912.000
2.821.930.048
1 .489 .211 .612
L106 .'t26 .29 7
270.400.000
171.411.854
7 .533 .788 .420
r.307.104
11.005.69r.642 9.083.633.67s
Nnm tnrl'c
xO
.ir!-liNim nay
152.388.48'.7 .7 69
26.s84.843
42.232.505.03t
2.t56.900
21.386.190
181.969.624.685
1 .87 6.829 .027
92..638.326 .499
101.050.778.215
11.829.218
HI
191.611.121.O3s 317 .517 .381 .614
Ban thLryit ninh ndy k nir bd phan h@ ka,t 'a
phai dvoc dac cnns fit Bao caa it chhl hop nhA
-
cONG w cd pHiN vdt rlr erFt vrFr uuDia^chi: 56 215- pt6 L?ch Tra1. phr.rong Dirg Ciang. quan Ngo Oulin. danh phd Hai pbongBAO cAo TAI cHiNH HdP N.H,i TCho nIm tai chinl k6t thrtc ngdy 3I $Ang t2 nem 20t2
ninh B60 c6o tii chinh hqp nhdt (ti6p theo)
Chi phi b{n hitrg
Chi phi nhan vi6n
Chi phi nguy6n vat IiCu, bao biChi phi dtmg cs, dd dungChiphi kh6u hao TSCD
Chi phi hoa hdng v{n tiiChi phi kh6c
c0ng
Cbi phi quio li doanh nghiep
Chi phi cho nhen viCn
Chi phi vat fieu quen tiChi phi dd dnng van phdng
Chi phi khau hao tai sen cii dinhl nue. pht va le phi
Chi phi du phdng
Chi phi dich vU mua ngodi
Chi phi beng tidn kh6c
cotrc
Thu nhAp ktic
Thu tu thani l)i b6n tei sdn cii diniThu phgt vi pham hgp ddng
C6c kho6n tiin thudng cta ki6ch hingHoa h6ng tr6n doanh thu d+i ljt bdn sdnHoin nhip du phdng trg cip mit vi€c UrnIcroin tiin luong thu tu C6ng ry SSV Hdng HaiThu ftep kll6c
c0ag
Chi phi khic
Gi6 t cdn hi Ai sen c6 dinh nhuong b6n, thanhtiChi phi thaoi ly tdi san cij dinhPhi kiuyitn khich kh6ch hingChi phi khec
C0ng
Ndm nay
2.485.412.510
999.021 .129
414.07 4.887
64 .365 .325.966
4.60'7.903.689
Nim truitc2.532.585.534
5',7 .649.243
33.601.781
133.783.368
84.157.722.280
4 .203 .652.7 s3
72.871.7 44.181 91.118.994.959
6.
1.
Nirn nav Nim tn'l'c39 .737 .77 s .099
1.534.573.919
396.042.181
2.273.784.395
5 .739 .132.943
2.967.224.218
6.7 56.585 .261
3.418.002.463
39.625.193.150
2.060.028.207
494.020.241
2.348.565 .27 1
5.54t.773.785
856.266.036
7 .916.153 .253
5.510.311.593
62.a23.120.482 64.412.311.539
NIm nav NIn trtntc317.818.182
4.061.460.000
t92.163.850
592.516.993
23.410.020
156.823.000
914.376.879
505.595.837.516
4,{1.756.000
3 5.512.950
528.848.157
52.572.000
2.828.302.163
6.258.568.924 509.482.828.786
Ndm nay Nim trRic
104.836.896
7.',727.2',73
547.026.946
50.452.368
245 .7 t0 .1 30.58'7
8 .336 .497 .862
291.643.800
239.369.936
710.043.48s 254.517.642.18s
B;i th'it nint nn! ta nat ba ph@
CONG ry cd IHAN vdr'r rrr srEt vrfr nn"tDia chi: 56 215 ph6 Lech Tray, phuoDg Deng Giang, quan Ng6 Quyan, thenll phit Hai Phdng
BAo cAo rAr cHiNH HoJ NHArCho ndm tai chinll k6t thnc ngay 3 1 th6ng 12 nen 2012
Ben thuy6t minh B5o cno tdi chinh hqp irhdt (ti6p t}Ieo)
10.
C6 phiiSu ph6 th6ng dang luu hiLnh diu ndm
Anh huong cria 1.890.000 c6 phiiu phd th6lgmua l3i thring 12 ndm 2011
Cd phi6u ph6 tl6ng rlatrg luu hinh binh quan
trong nim
11. Chi phi sin xuAt kinh doanh theo y6u t6
Chi phi nguyCn lieu, vAt lieu
Chi phi nhdn c6ng
Chi phi khiu hao tii san c6 dith
Chi phi dich vq mua ngodi
Chi phi kh6c
c0oc
11I. NETNG TH6NG TIN KIIAC
1. Giao dich v6d c;ic b6n li6r quan
Thu nh6-p cria c6c thinh vi€n quin lj chrl ch5t nhu sau:
ftiu nhAp ctu thanh viCn quan li chi ch6t
Ciao dich t'tii cic bAn fiAn quan hhdc
cac ben lren quan khac vor Long r) gom:
BCn li6tr quar
Cti phi thuS rhu nhap doanh nghi€p hoin biThuii thu nhap doanh nghiQp hodn lai phrit sinh tit c6c khoen ch€nh lech tem thdi phriLi chju thutl
Gai, 15 chenh lech ry gi6 h5i do6i).
Lei cd bin tr6d c6 phi6u
Nim oay
Lqi nhu4n ki5 todn sau thuii thu nhip doanh
nChiep
C6c kAodn diAu chinh tang, giarn lqi niu6n k6
to6n dd x6c dinh lqi niu{n phAn bd cho c6 d6ng
sd hftu c6 phiiiu ph6 th6ne:
I gi nhuin phdn bd cho co dong so htu cd PhiEuph6 th6ng
cd phi6u ph6 th6ng dang luu henh binh quen
tsong nAm
Lii co bin tr6n c6 pti5u
C6 phitiu phr5 th6ng dang luu hanh binh quan trong ndm duo. c tinl nhu sau:
N:im nay
Nim tnn'c
(34 .689 .13 t .697) 4.1A7 354.794
(34 .689 .73 t .691)
138.110.000
4.18',t.354.794
t39.953.420
(2s1) 30
Ndm lrudc
138.110.000 140.000.000
(46.580)
138.110.000 139.953.420
Nim nay Nim trutcI .33 5 .t33 .162.352
209 .309 .648.394
t04.349.616.591
606 .217 .663 .615
22.675.242.253
| .524 .909 .302.91L
221 .t55 .270 .67 1
380.248.794.919
65r.100.'717 .405
80.637.817.351
2.211.6a5363.2i5 2.864.644.124.251
Nim nav Nirn trutc1 .101 .346.200 4.313.038.000
M6i quan ha
C6ng ty me
\\ri!
I',
T6ng C6ng ty HAng hai ViCt Nam
A;. A^,ir ^,*,at ta.Ar U ph,i hqP thdnh va phil ihflc doc cnnE$t Bda tia tti chinh hqp htuit 39
CONG w cd pHiN vir rrr arEr vri-r rlltDia chi: si5 215 phiS Lach Tray, phudng D,ng ciang, quan Ng6 Quydn, thanl phii Hai Phdng
BLo cAo rfu cHfNH HoJ NHATCho nan tai chini kdt thic ngay 31 thang 12 nem 2012Beo thuy6t ninh B60 c{o tni chlnh hqp nhdt G6p th€o)
10.451.918.117
67.200.000.000
s5 diu nem
Ntrm Day N;m tru6c
27.574.400.001 8.131.528.800
27 .571.400.001 8.131.528.800
ts32v" 128 %
3. Th6trg tin va bO phan
Th6ng tin b0 phan du.c trinh biry theo llnh vuc kinh doanh vdL khu vqc dia li. Bno cto b0 phan
chinh y6u ld theo linh vyc kinh doanh do c6c hoat dong kinh doanh ctia C6ng iy duo. c t6 chtc viquan Ii (beo tini chat cLia sin phdm r2r dlch vu do C6ng q cung ciip.
Linh vqc kinh doanh
Cdng ty c6 cec hnl vvc kinh doanh chini sau:
- Linh vgc Dich vq vAn tei bi6n
- Linh vuc Thuong mei vd Dich vu khric
Th6ng tin vd k6t qui kinh doanh, tdi sen c6 dinh ve cac tdi sen dii h?n khac vd gi6 tri c6c khoan chi
phi lon kh6ng bdng tiSn cria b6 ph{n theo lirh wc kini doanh cia C6ng fy nhu sau:
Thusng mai vlVtn tai dich vu conc
176.338.1 13.306 2.423.903.225.5482.241 .565 .t t2.242
2.247.565.112.242 176.338-113.306 2.123,903.225.548
2.t0t.681 .592.521
145 .8',7't .5 t9.',t21
1',7s 99',t ',l 70 684 2.211.685.363.205
340.312.622 t46.211.862j43
\46.2t1.862.343r4s .811 .5 \9 .721
10.802.573.861
i9,1.435.930.750
5.036.539.581
42.896.353
310.342.622
203.1n.',]81
241.190.283
L222.029 .313
66',7.14',7.r3).
11.005.691.642
194 .67 7 .t21 .033
6.258.568.924
7r0.043.485
Trong nam C6ng ty ph6t sbh nghiQp nr vdi C6ng ty Tdng C6ng ty Hdng hdi ViCt Nam ohu sau:
Ndm nay Nim tru6/c
Tre C6ng ty m9 vd C6 phAn h6a
Tm c6 tric cho C6ng ty m9
T?i ngdy kiit thtc nam tii chinh, c6ng ng v6i clic bCn
Phei tre C6ng ry m9
Chi phi l5i vay v6n ho{
uhr phr lar vay \on hoa 0or vor cac Moan von vaydA d6ng moi tau
T6ng chi phi Hi vay v6n ho{
Nnm nay
Doanh thu thuan vC b6n hang vn cung ciipdich l'u ra b€n ngodi
DoaDh thu thuan va b6n hang va cung cdp
dich v1r sita c'ic b0 phan
Ting doanh thu rhuin vi bdn hdng vdj
cung cdp dkh ey
Chi phi b0 phan
Kilt qua kinn doann theo bO phAn
Cac chi phi kh6ng phan bd rheo bO phan
Lqi nhuan ft ho4t dong kinl doanh
Doanh thu ho?t dong tai chinlchi pl]l oi chinh
Thu rnap khAc
Chi phi khec
li6n quan khec nhu sau:
BAn thryit dnh try b nA1 bA pMn h@ tha h fi phal d@rc dac cnn. fii BAo cAo nii chi,h hqP hhit ,{0
c6NG TY cd PHAN vAN Tlr BrHN vrtr NAMDia chi: 56 215 ph6 Lach Tray, phudng Eang ciang, quen Ng6 Quyan, ttlaDh phii Hai PhdngBAo cAo rA cHiL.H Hep NHATCho nlrn ai chlnh ki:t thnc ngay 31 thdns 12 nem 2012Ben thuy& minh B60 cto tni chinb hqp Dhdt (ti6p theo)
Van teiThronq mei vn
dich v$ c0ncChi ph1 thu6 thu nhap doarh nghiep hiCn
hanh
Chi phl thuii thu ntlap doanh nghiep hoan hiLy'i nhuin sau thud thu nh'p doafth nghiCp
T6ftg chl ph{ dit phdt sl hdimuat san ciidinh vn si. fii sdn ddi hqn hhdc
Tdns chiphi khiu hM vd phdn bd chi phi
tong grd nl cdc Bhodft cht pht ton *hongbdng tiin @nchi phi khda hao vdt phan bdchi phi ttd tudc ddi hgn)
NIm tru6cDoanl thu thuan vA ban hang vd cung cdp
dich vu € bCn ngoai
Doanfr thu thuatr va ban hang vd cung c6p
dich ur gita c6c bO phan
Tdng doanh thu thuin i bdn hd grdcuns cdp dich 1,1'
chi phi b0 phlnKitt qud kinl doanh theo bO phAn
Lac ctu ptri KDong pnan Do ttreo Do pnan
Lqi nluan tn ho4t dong kinl doanh
Doanl thu ho?t dong tai chi.lChi phi tdi chinh
Thu nlap khac
chi phi kn6c
!h, phr uue thu nn?p doann nghrqp hLEn
hdntr
Chi phi thuii thu nllap doanh nghiep hoan biL(i nhu,n sdu fiul thu nh4p doanh nghiep
Ti g chi pht td phdt sinh in! naa fii sdn cddinh vd ctic tdi sd ddl hqn *hdc
tofig cnt plt Khau nao rd pndn oo cnt pnrttd tnrbc dAi hqn
T6ng gi6 tti ctic khoAh chi pht l6h khangbdne tiin knchi phi khdu hao vd phin bdchi phi td t .&c dni hgn)
1.s76.915.211 337.635-985.236
L2',72388.486
(323.676)
(414.912.479)
1.272.388.486
70't.3031.030.979
(32.763.224.919)
336.059.039.995
(33.r78.137.393)
t76.728.895.32t 2.687677.369 t79.1t6.572.690
10.163.264q26 2.967.224.218 43.130.189.114
2.839 .162.001 .493 I48 250 663 339 29A111267A A72
2.839.162.007.193 118.250.663-339 2.987.112.670-832
2.118.859 .96t .920
120.302.045.5',73
145 744 462:t3',7 2 854 644 424251
2.466.201.002 122.168j46375
t2a 302.045 .5',73
8.354.116.090
376.708.591.061
507 .740.871 .732
254.068.373 .316
5.620-069.018
803.221.250.319
2.466.20t .002
729 .51',7 .585
838.796.583
1 .141.95 7 .034
509.268.869
2.194.853 .523
1.094.756.666
122.168.246.S1t
9.083.633.675
3',t 7 .54 7 .387 .644
549.482.828.786
234.571 .642.185
2.491.853 .523
6-714.825.681
2.078.663.119 80s,299,913.768
I
i1
I.t38.180-591.252 2.662.006.88s 141.t42.601.137
17.311.982,400 1,846,310,473 19.161.292.873
BAk thufA ninh d!ldn bA ph<h hap thAnh ra phat dtt'. da..it g rA Bdo oja Ai chkh hop ntui 41
c6NG Tr c6 PHhN vir rrr erEn vrfr uuDia chi: Sii 215 ph6 L4ch Trdy, phucmg Dang Ciang, quan Ng6 Quydn, thdnl phii Hai PhdngBAo cAo rfu cHiNH HeP N'HATCho nem tai chinl kiit ttnic ngay 3l thddg 12 nrm 2012Ben thuy6t ninh 860 c{o tni chinh hqp nhrt (tiiip theo)
Tii san ve ng phai tii crla b0 phan theo nnl Wc kinh doanh cria C6ng ty nhu sau:
Thuong mai vidich vI
s6 cu6i ntrnlal san tluc uep cua bQ phan
tar san pnaD bo cno b9 pbqn
Cdc tai san kh6ng phan bd theo bO phan
Nq phAi tlli truc tiiip cia bO phan
Nq phai d phen b6 cho bO phan
Nq phai tra kt6trs phen b6 th€o bO phdn
Tdns nl ph'ii td
sii dAu nnm
rar san rvc oep cua 0o pn?n
rar san phan bo cho b9 phgn
c6c tai s6n kh6ng phan bd theo bO phan
Ng phar ra mrc nep cua bQ phan
Nq phei tr, phan b6 cho bO phan
Nq pbd tra Knong pban bo meo Do pDan
Tdng nqphdi nn
Khu vtlc dla A
592.449 .512.952
1.831.053 552.595
c0trc
4.888.661 . I I 5.432 86.881 .073 .663 4.975.542_ I 89.095
van tni
97 .065 .028.222 97 .065.028.222
s-072-607-2 17-3 17
3.610.626.931.586 39_503_683_485 3.650.130.615.071
5.128.t61 .210 5 .',725.161 .270
3.655.858.776.341
5.084.313.692.559 86.615.088.432 5.r70.928.780.991
9'.7 .065 .028.222
3 .7 57 .066 .63 t .030
9',7.065.028.222
5.267.993.809.213
42.888.841.101 3.'t99.955.472.131
'l'1.32'1.226.855 17 32',7 226 955
3.817.282.698.986
Ho?t dQng cta C6ng ty duqc phan bi5 chi y6d d khu vqc trong nu6c vAL rgodi nu6c.
Chi tiiit doanh thu thuan vd b6n hing vA cung c6p dich 4r ra b6n ngodi theo khu vlrc dia li dga tr€nvit crla kh6ch hALng nhu sau:
Ntm nav Nim trxtcKhu qrc trong nu6c
Klu wc nudc nSoei
c0ng
Chi tii:t va chi phi da phit sinh d6 mua tAi sen c5 dinh vi cac tai sin de'i hsn khec vA di san bO phan
theo khu wc dia li dua tr€n vi tri cia tAi san nlu sau:
Chi phi de phdt sirh do nua tni snnc6 dinh vir ciic tiristn dAihan khdc
Ntm n,v Ntm trudc
611 .366 .tst .263
2.3 70 .04€, .489 .569
2.423.903.225.544 2.9a1.412.fiO.A32
:ri
3Tni sin b0 phAn
Ndm ray Ntrrn truicKhu vuc tong nudc
Khu vgc nudc ngodi
c0ng
82.580.586.366 i66.4r9.904.886
255.05i.398.870 638.880.008.882
| .216 .941 .349 .3s7 I .068.602.468.709
3.758.600.839.738 4.t02.326.3 12.282
337.635.985.236 805.299.913.768 4.975.512.189.095 5.170.928.780.991
R,in thLit tnh t!k,6tbAphihh.qpthdhhnphdidnqcdaccnnsrABAocdotdichinhhqpnhit 42
c6NG Ty cd pHiN vir rAr ar€n vrfr nnuDia chi: 56 2i5 ph6 L?ch Tray, phui,ng Dine Giang, quAn Ng6 Quydn, thdnn ph6 HAi PhdngBAo cAo rAr cHiN.H HeP NIL{TCho nan tALi chinh k6t thtc ngay 31 thang 12 nin 2012
Ben thuy6t ninh 860 c6o tni chtuh hq? nhAt (ii6p theo)
Quin li flii ro tAi chinh
Tdng quan
Ho?t ilong cta C6ng ty phit sirh cdc rui ro tei chinh sau: rui ro tin dung, mi ro thanh kloan vd nliro $r truong, Ltan I ong urarn doc cnlu Eacn nnrgm Fong I rec lnret lep cac cnrnn sach va cac lremso6t nhim girim thiAu cec nii ro tdi chinh cfrng nhu gi6m s6t vi€c thuc hi€n c6c chinh sdch vi cric
Krem soat oa thret lap.
Rii to tin dllngRIii ro tin dung IAL rui ro md mot bCn tham gia trong hgp d6ng kl6ng c6 khA neng thuc hien duqc
nghia 4 cia minh din d6n t6n ttrdt vd t,ii chinh cho c6ng ty.
Cdng ry co cec rui ro rin dung phdt sini cht 1du nr cdc kiodf phai thu kldch hirng. tiin gui nginhdng.
Phdi thu kluich hang
C6ng ty giAm thi6u rui ro tin dgng bing c6ch chi giao dich voi c6c don vi c6 kha ndng tai chinh t6t,
ni6n vidn 16 todn c6ng ng thuong xu)dn rheo ddi nq phei thu dd don ddc lhu hoi.
KhoAn phei thu lJlich hamg cia C6ng ty liCn quan dijn nhidu tij chric nen rui ro tin dlng tap trungdoL vm knoan pnar uru Khacn nang la Inap.
Tiin gtti ngdn hang
Cec khoan tiAn gui ngen hdng kh6og kj,h4n cia Cdng ty dugc gui tai cec ngan hAng hong nudc.
Ban T6ng Gi6m dtic kh6ng n.tr{n thiy c6 rui ro tin dung trgng y6u nio tir cdc khoin tir3n giri niL1.
Muc dO rui ro tin dtng tiii da di5i uoi ce" al .,an tdi chinh nhu saui
Si5 cu5i nem s5 diu nnm
I Len va cac knoan tuong duong tlen
Phei thu lih6ch hang
Cic kloan phii thu kh6c
lar san lar cnrnh san sang de ban
c0ng
20.567.008.437
128.521.182.834
14.205 .365 .736
82.183 .39 7 .343
59.590.410.078
r37 .633 .619 30238.t28.',7 60 .892
82.t83.397.343
245.482.954.350 311.336.211.615
Muc dd rui ro tin dung tiii da d5i voi cec tai sdn tari chini la gid fi ghi sd cria clic tii sen tdi chinh(xern thu#t minh s6 vll.5 vA gi5 tri ghi sii cna cac tai san tii chinl).
Beng phan tich va thdi gian qu6 hqn vd giam gi6 crla c6c tdi san tii chfnh nhu sau:
Chaa qu6 h?n Ch@ qu6 h?n Dn qui h4n De qud henhay chua bi nhuns bisiim nhuns khons vA./ho4c bigiin
CiA gi d gi, gi6 c0nc
s6 cu6inlmTian vd cdc knom tudn8duorg tiAr
Phai thu khdch hdrg
Ciic khoan phil thD kndc
Tai san tai chinn san
c0ne
20.567.008.437
123.084.247 .265
t4.205.365.736
82 183 397 34:l
20.567 .008.437
1.442.935.569 128-527.182.81,1
\4.205.365.736
82.181.397.1.t1
240.040.018-781 5.4{2.935.569 2,15.{82.95:1.J50
Ban huya ninh niry tn nAt bA ph'tn hdp thahh vA phai dwc doc dns fii &io io d chinh hqp nh;t 43
c6NG TY cd PHAN vdn rAr ar€r vrfr nauDia chi: 56 215 ph6 L?ch Tray, phuong Dang ciang, quen Ng6 Quyan, thanh ph6 HAi Phi'ngBAo cAo rAr cHiNH HOp NrrATCho na,'n tai chlnh kiit thrlc ngay 3l thilng 12 nem 2012Bin rhuydt minh 86o cdo reichitrh hqp nhar (dip rheo)
Chu! qun h{n Chua qll, h{tr De qun henhay chrr bi nhmg biginm nhmg kh6ns
gidm gi{ gii gidn sii
135.t57 .937 .951
38_128.760_892
82 I8:t 197:t4l
Di qu{ h?nYAAo{c bisinn
gi6 c0ncs6 di'l nrnI ren vacac l(noan tuongdusne iiCn
Phd d1u khdch hdng
Cd. klod phai thu knAc
sans dd bdn
c0oc
59.590.410-078
2.4',15.711.351 137.633.649.302
18.128.760.892
E2.1 83.39 7 _343
315.060.506.264 2.475.71t.351 317.516.217.615
Rii ro thsfih khodnRii ro thanh khoan ld.ui ro C6ng ty gip kh6 khen kli th\rc hiCn nghia l1r tdi chini do thi;u din.
Rui ro thanh khoen cia C6ng ty chu ydu ph6t sinh tu viCc cec tdi san tdi chinh ve nq phei hA Aichinh c6 cec thdi didm d6o han lgch nhau.
C6ng ty quan li rui ro thanh khoan th6ng qua c6c biQn phip: thudng xr:y€n theo ddi c6c y€u ciu vd
thanl to6n hiCn tai vd dq kiCn hong tuong lai dC duy tri mot luqng ti€n cing nhu c6c khoin vay omtc phr) hgp, gi6m s6t c6c ludng tidn ph6t sinh thuc t6 voi du ki6n nhim giam thiau enh huong do
bren oqngcua luong Uen.
Tbdi hen thanl to6n cria c6c ldroan ng phii tri tii chinl phi ph6i sinh dqa ften thdi h?n thanh to6ntheo hgp dirng vd chua du<r. c chiiit kh6u nlru sau:
Tn I trtn tr6 Tren 1 nntn d6n 5
Phai tr,i ngudi bdn
Cec kloe phei tre khrc
c0nc
Phni lrn ngudi bdn
C6c knom ph6Li trn khac
cons
*o6ng
39a.253-237.350 143A2.974.310
614.689.730.056 t.896.811.111.224
8.103.970-378 100.022.353.450
c0nc
412.556-2tt.66A
537.299.620.000 3.048.8r6.497.280
108.126.321.328
1.021.015.931.7U 2.071.112.171.941 537.299.520.000 3.569.519.032.768
394.589.913_917 14.302.974.3t4
3:10.425-534.000 2.428.588.803.070
13r.430.996.418 1.012.386.561
408-892.888.227
418.717.240.000 3.2t1.76t.511.n4I,14.000.000 t32.581.382.919
466.116.414.335 2.143.901.163.941 448.891.2{0.000 3.759.241.414.276
Ban T6ng Gi6m diiccho rdng mric dQ rui ro d6i voi viec tri nq lA thip. C6ng t) co khe nedg thanh
todn cdc khoen ng d6n h4n tir ddng ti6n tu hoqt dong kinh doanh vi tiCn thu tu cec tei san tAi chiniddo hen. Cong ty c6 di khd nang tiep can cac ngu6n v6n vi cic khoen vay d€n h4n trong vdng 12
thAng c6 thi: duo. c gia h?n v6i c6c b€n cho vay hiyan t4i.
Rtii to thi t rdrrg
Rrii ro thi trudng ld rui ro mi gie tri hqp lj ho{c c6c luilng tidn trong hrong lai cta c6ng cu tdichini sE bidn dQng theo nhilne !ha] d6i cia gid thi ruong.
Rrli ro thi [rong 1i6n quan d6n ho+t dong cta C6ng ty giim: rrii ro ngo4i te, rui ro lai surit, rui ro vdgie chFng kioan.
C6c phan tich vd dO nhay, c6c diinh gie duiri dd1 lien quan d6n trntr hinh tai chinh cia C6ng ty taingiy 3l thdng 12 ndm 2012 vdr ngdy 31 thang I2 nam 201 I ren co so gie rj ng thuin. Mtc thay
BA thq,it ninh nnr D m'I bA phdn hqp rhanh fi phai dv?c dac @"g rdi Btt. di. tut .hihh hqp ntuI 44
c6NG Ty cd pHnN vir rlr ar€'n vrFr nrr"rDia chi: 56 2 I 5 phii Lach Tray, phudng Ding ciang, quan Ngd QuyCn, thdnl ph.t Hai PhdngBAo cAo rAr cHfNH HoP NTiATCho nam tai chinh k6t thric ngiy 31 thing 12 nam 2012
Ben thuyCt ninh Bto cro tni chinh hqp nh6t Gdp tuo)
d6i cua t1 gi4 lai suit, gid chLi.ng khodn. st dsng dA phAn tich dO nlay duqc dua tr€n viQc d6nh girikhA nlng c6 th6 xiy ra trong vdng mot nem toi vdi c6c diAu kiQn quan s{t dugc cria thi auimg taithoi di6m hiQn t4i.
Rii ro ngoqi &Rii ro ngo4i te la| mi ro ma gi{ 4 hgp li hodc c6c ludng tidn nong tuong lai crla c6ng cu tai chisE bi6n dOng rheo nhmg thay ddi cua q gie h6i dorii.
C6ng ty cung cdp dlch vrr vdn tii qu6c t6 viL ray v6n Ngin hAng phpc vp cho hoat dong kinh doanhvi mua moi tdu voi dong fien giao dich chi yCu li USD do vay bi anh huong bdi qr bi6n dQng cira
ry sie h6i do6i.
C6ng ty qudn lj rui ro li6n quan d6n bidn dQng cna qi gi6 h6i do6i bang c6ch t5i uu thoi han thar rto6n c6c kloen ng, du b6o ti gi6 ngoqi tC, duy toi hqp li co cau vay va nq gina ngoai tC ve M\lD,I,ra chgn thoi di6m mua ve thanh to{n c6c khoen ngo?i t€ tai thoi di;m Fi gid thip, s& dlmg ti5i uungu6n ri6n hien c6 d€ cen bang gina rui ro q gii rd rui ro thanh kiodn.
Tdi sen/Nq phai tre) thuin c6 giic ngo4i tQ cria C6ng ty nhu sau:
s6 cu6i nem
USD EIJR
t ren va cac knoan tuongduong tidn
Phei thu khrch hang
Crc kioan phei thu khec
Phei tre ngudi b6n
Vay vd ng
Cic khoan phei td !$6c
Ti'i sen/oq phei trn)lbuatr co goc ngogr t9
(116.934.46224) 121.128.281 ,80
Sii dAu nem
USD EUR
531.699,85
2.204 .523,91
31'7.489,64
(11.889.190,64)
(108.098.985,00)
2.34r.413,95
2 .458.3 t3 ,99
428.369,21
(t2.s3 4 .031 ,95)(114.421.985,00)
(422,00)
0,51
0,5{
T?i ngny 3l rhdng l2 n6m 2012. toi giedinh cec biin s6 klac kiong thay d6i. n;u ry gia h5i dorigita VND vd USD tiing/giem 2% thi lqi nhu4n sau thuii vd vi5n chri sd hfiu nam nay crla C6ng ty sc
gian/tdng 36.508.108.456 \rND (n5m truoc gie'J/ri,ne 31.792.566.132 M\lD) do anh huong cial5,1ai ch€nh l€ch ti gi6 danl gi6l4i s6 du c6 giic ngo?i tC cta cac c6ng cu tdi chinh. Mtc dO nhay
cam d6i voi slr bidn dong cna ti gid h6idoni ntun nay Lh6ng thay d6inhiiu so v6i nim truoc.
Rii ro hi suat le rui ro md gie t4 hqp li ho6c ciic lu6ng ti6n trong tuong lai cia c6ng cu tai chinisc bidn dong theo nhiing thay d6i ctu lai suat thi truong.
Rfi ro lai suAt cr.ia C6ng ty 1i6n quan ditn cac khoan vay c6 lai su6t tha niii.
C6ng ty quen li rui ro ldi surit bing c6ch phin tich tinh hini thi truong di dua ra cdc quy5t dlnhhgp lj trong viQc chqn thoi di6m vay vd lcj hqn ray thich hap nhim c6 dugc cic bi suat c6 lgi nh6t
cung nhu du) tri co ciu ray r rii lii suit thd ndr rd cd dinh phi hqp.
Tsi ngiy 31 th6ng 12 nnm 2012, voi gid dinh cric biin s6 kndc khdng thay ddi, niu lai su6t cric
kioen vay VND c6 lai surt tha n6i tdng/gien 29" thi tqi niu4n sau tlue \ir von chLi so htlr nim nay
cta c6ng ty sc gian/tang 36.627.259.107 lND (ndm tni6c giim/teng 39.04,{.791.55,{ \DiD). Mucd9 nley cdm d6i \,oi su bidn dOng cua ldi su6t ndm nay kh6ng thay d6i nhidLr so v6i ndm tru6c.
1
Ii
Bdn thq,at ni h nb la bi phdn hop thdhh n phdi d$c doc cnnsrA BAa caa d chah hqP ntuit 45
c6NG Ty cd pHiN vir rAr arFn vrir lrll.rDia chi: 56 215 ph6 Lech Tray, phutmg Eing Ciang, quan Ned Quydn, &a phii Hai PhdnsBAo cAo rAr cHiNTr Hep NIrATCho nem tai chinl k6t thfc nedy 3 1 thang 12 narn 20 12
B5n thuy6t ninh Bdo c6o tni chinh hq? nhdt Ci6p th€o)
Rii ro vi gid chting khodn
Ban l6ng Gidm dtic ddnh gii mfc da dnh huqng do bidn dqng cua gid chung khoin den ldi nhuansau thud vd v6n chrh so h&u cLia Cong ty D kh6ng drng k,: do kloan diu tu chri,ng kho6n c6 gi6 finh6. C6c khoan ddu tu cta COng ty aluie aai hari nh# muc ti€u mo rQng ,an *u-6t kinh douoi.
Tdi sdn ildm bdo
Tdi sdn th! chiip cho don vi khdc
Cdng ty th€ chap tai cec Ngen heng TMCP de dim beo cho khoen vay cria C6ng ty phuc vll muadm d6ng mdi tau van t]ii (xem thuy6t mini sii V.8 vd V.22). ci6 hi s6 s6ch cria tdi san thii chip tpingdy 31 thring 12 nd,m 2012 h 3.740.900.502.213 VllD (tai ngdy 31 thAng 12 nIm 2011 h4.049.357.759.0 1 0 1'1.{D).
C6ng ty s€ dudc giai ch6p c6c tai sdn thii chip khi dd hodn t6t nghia vU tri ng. Kh6ng c6 c6c didukionn r i diiu kidn ddc biit lidn quan d6n viic si dung cdc tii sdn rhi chip niy.
C6ng ty k]r6ng nhAn tai san dam bAo nio cria don vi kjlec tai ngdy 31 th6ng 12 nAm 2012 vd t?ingiy 3 1 th6ng 12 ndm 2011.
5, Gii tri hqp li cna tdi san vd trq phii tri tii chinh
Tdi san ii rhinh cii rrishi s6
55 cu6i nem 36 diu n{n ci6 tri hqp Ii-----cr{;6" D". ph&,e
-cr{;d.
Dqphd"s s,i cu,iinrm s6 diu n,mTiin 1li cac
kho,in tuong 20.567.0Aa.87 59.590.'{10.078 20.567.008.437 59.590.,110.078dumg liCn
Phd thu kl'ich 128.527.r82.E14 (5.442.915.569) r37.63J.6493a2 (2..+75-7u.351) r23.084.241.26s r35.r57.93r.95r
hdng
c{c.khodn phai 11.205.165.716 i6.r2E.760.E92 14.20i.r65.736 1E.12rJ.760.892thu khtu
Tji s?i D::l'.nh 8z.r8r.r97.l4: 82.t83.3st.343 82.rE3.r97.1,u E2.1E1.397.143san stno de brn
coic 24s:!q454q!q €!41e3!!!e) ]t7j!!47.611 p.17'lt.!p 11!qqry4r {!!60!9q?!1
Nl phdi tfi fii ch{nhGin lr! ghi s6 Gi, tri hqp lY
so cuol tram so oau nam so cuol n3m so dau nam
Phai trd ngud brn 412.556.211-660 408.892.888.227 412.556.211.660 408.892.888.227 aVayvans 3.048.836.497.280 3.?17.'161.517.010 3.048.836.497.280 3.2t7.'76t.s77.010 iCdc khoan phai tra khAc 108.126 .323 .82a 132.58'7 .382.9'79 108.126.323 .828 132.581 .382.9'79
conc 3.s6e.sts.o32i6a 3.75sj41j$216 3.s6e.s1e.0324q j!!2!11{{!Zq ;i
Gid tri hqp li cta c6c tdi sdn tdi chinh var nq phai tre tai chinh dugc ph&r 6nh theo gia tri c6 thiduol chuydn ddi nong mQt giao dich hiin tai giia cdc ben co di] di hieu bi€l ra mong rrudn g'ao ,.
dich.
C6og ty sri dlng phnong ph6p vd gid dinh sau di Lrdc tinh gia ri hqp li cua cdc tai sen tdi chioi vdnq phai trd dichinh:. Cid tri hqp li cta tidn va cec kioen tuong duong ti€n, phAi thu khich haLng, crc khoen phai thu
ki6c. ray, phai trd nguoi ban ri cac lhoin phii lri khac ngan han ruong duong gia Lrj so,6ch
Ran thuyjt nihh nnt ,i njt b,i ph4" hop thdkh rd phai drrc doc cnns fii Bao cdo tii chinh hqp nhdt
CONG ry cd pHiN vfr rAr srfr vrfr nllrDla cnr: )o r r ) pbo L4cb r ray. pnuong Dang ulang. quan Ngo quyen. uann pno Ha. PnolgBAo cAo rAr cHiNH HoP NHATCho ndm tai chhh kiit thtc ngdy 31 th.ing 12 nam 2012Ban thuy6t ninh 860 cro tni chfnh hqp rh{t (ddp theo)
(da tnr dU phdng cho phin udc tini c6 kha nang kh6ng thu hdi duqc) cia ciic khodn mgc naydo c6 k! h4n ngin.
Cong t1 cbua tbgc hien ddrfi gid chinl lhnc cic tai si-n tai chinlr sin sing dd b6n chua ni6m y€r vd
ktdng c6 gi6 giao dich cia J cdng ty chrhg khodn cong b6. Tu) nhi€n. Ban Tdng Cidm ddc ddnhgie gia tri hqp li cia cdc tdi san tei chinh ndy kh6ng c6 su ki6c bi6t trong y6u so voi gid tri ghi sd.
Khi nitrg ho+t ilong kinh doatrh li6D tUc
Nem tii chinh k6t thfc ngdy 31 thrng 12 nem 2012 ho4t dong kinl doanl cia C6ng ty bi 16. Ngonira tai ngdy Jl rhdng I2 nam 2012 ng ngin h4n lth hon tii sdn ngin h4n. Cic 16u ro ni1 co rhi dnh
huong di5n khd ndng hoat dong li€n tsc cia C6ng ty.
Tuy nhi6n, Ngan hang TMCP Hdng Hii vd Ngan hdng TMCP Eai Duong cam k6t se ti6p tqc b6
sung han mfc tin dung cho vay dC C6ng ty duy tri hoAt dong san xuet kinh doanh. Do vQy 86o criotai chinh hgp nhat cho nem tii chinh k6t thtc ngdy 31 thing 12 ntrn 2012 duo. c Up dqa tr€n co sd
C6ng ry hoqt dong kinh doanh liCn tuc.
6.
Ngudri lip bi6u K6 to6n tru&rg
;6usfNguy6n Bri Trudng Nguy5n Thi rinh Tuy6t
LAp, neiy 29 th6ng 3 ndm 2013
T6ng Gi6m d6c
itu Chinh
H
<-ver$-\aYl CqNG TY \?coNoTY
cdpniHT\LTAI B
qnn thtit ahh ki.y k mAt bA pha.h lqp thdhh fi phdj dwc dac cnnE vdj Bao caa ki chikh hqp nh.jt 41