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BAKER TILLYAeLCcONc ry rxmr rdvr roAN vA ul vKN JrtAUDITING AND CONST]LTING CO., LTD.
BAo cAo TAI cHiNH HgP NHAT GIOA NIEN DOrrHlre.Au cUA NAM rA dlNH xFr flLlc NGAY 3i niiNc 12 NArv fi3
cOr.rc rY cO PHANvAN TAr erEru vrf;r ruevr
tu;"tttiil;INTTRNATIONAL
cONG w cd PHhN vAn rir er€N vrer NrM
MUC LUC
1. MUc lUc
2. 860 c6o cia Ban T6ng Gi6m d6c
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
Trang
1
2-5
6
7-t0
1l
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
7. Ben thuy6t minh B60 c6o tiri chlnh hqp nh6t giirs ni6n alo 6 thdng ddu
nim tii chinh k6t th{c ngiy 31 th6ng 12 ndm 2013 14 - 42
CONG TY CO PHAN VAN TAI BIEN VIET NAM
BAo cAo ctrABAN TONG GrAM DOc
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.
Trong quii trinh hoat dong, c6ng ty da l1 lin dugc Sd Ki hoech vd Diu tu thtufi ph6 Hdi Phdng c6p
thay d6i ciAy chung nhQn ddng k1i kinh doanh do b6 sung nganh nghA kini doanh, trong d6 lAn thay d6idnng ki kinh doanh An 7 ngdy 17 thang 6 ndm 2011 do dLrqc clp lqi nd sd doanh nghiCp m6i ld0200 1 06490 vd dn iteng ki thay d6i hn thrt I I vio ngdy 04 theng 7 nrm 20 I 3 .
Vdx dilu tQ theo Gily chiary nh\n ddng kj kitth'.lodnh:LO OOng v5n g6p (vl {D) T! 4' Vo;)
T6ng COngty Hang hai ViCt Nam
Lac co oong K[ac
c0ng
Trg sA ho4 dAng
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Dia chi
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viQc iip "86o
cao tai chlnh hqp nhlit gita ni6n dQ ndLy, Ban T6ng Gi{m d6c phdi:
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hqp nhit gina ni6n dQ:
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eia dinn ring C6ng ly se ti6p tlc ho?r dong li6n tuc
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ndo. voi muc d6 chinh r;c hqp li tinh hinh tai cttintt ",la
COne tv va 86; c6o $i chinh hqp nhft gita
ni6n d0 duqc lip tuan thi cric chuin mgc kd toa,n vn ChA dO Ki: to6n Doanh nghiep Vi€t Nam iluqc ban
framn ttreo buv6t ainl s6 lslzooeiqo-efC ngay 20 th6ng 3 nam.2006 cta B0 trudng B0 Tdi chlnh
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ailltr "o
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tu hLrong din rhtrc hifn chuin mr,rc r i chd dq ki toin cria Bg Tii chini
Thay m4t Ban T6ng Gi6m d6c,
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Ngdy 28 ih6ng 8 nem 2013
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laichinhkellhucng;ylllhdngl2nam20llciaCongryCophdn-V{n(Ai b;6nVietNamticdccon8rv con s;m: Bene can ddi ka todn hqp nhit giiia nicn d0 tai thoi dicm ngiy 30 th6ng 6 n;m 2013, 860
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ciirn 43" cong ty. i.a"h nhigm cta chiug t;i la dui ra Bdo cdo nhfu xdt va Bdo cao tii chinh hgp nh'tgiia niCn dO ndy tr€n co sd c6ng lic sodt x6t cia ching t6i.
Ching t6i da thvc hion c6ng t6c so6t xdt 860 ceo tii chinh hqp nh6t giiia ni6n dQ theo ChrrAn mltc Ki6m
toan iigt wurn ui "ang
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cons W hons Tdp doen vd dp dtrng cdc thi tgc PhAn tich tGn nhang th6ng tin tii chin\ c6ng ,1c nay
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176.112.044.085
1 .461.340.357
5.823.427.424
515.398.851
18.188.515
1 104125.561
114.141,414.316
128.s2',7 .182.834
38.051.523.875
13 .o()5.643.23;(5 .442.93s .569)
176.360.576.185
176.360.s76.185
31.9s7.914.361
2.0'72.812.396
26.'190.24',t.9',1t
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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
5. D\r phdng phai thu dei hen ki6 ddi
u. Tni sAn c6 dinh
NguyAn gid
Gid ti hao mdn lffy kd
2. Tdi san c6 dinh thue tei chinh
Ngtyen gid
Gid tri hdo nin lfry hi3. Tdi san c6 dinh vd hinh
Nguye giti
Gid ti hao mdn l y kd
4. Chi phl xay dtrng co ban dd dang
I . Bit ilong snn ildu tuNguyen gia(ira tn hao mon luv Ke
w. Ctc khoin ilAu trtai chinh dli h4n
l. Eiu ttI vdo c6ng ty con
2. Dau tu vao c6ng ty licn ket,licn doanh
3. Dau tu ddi hqn ktec
4. Du phdng giem gi6dautu€i chinh ddi han
v, TAi s6n dii hen tft6c1 . Chi phi tra hr6c dei hqn
2. Tei sao thu6 thu nhap hoan l4i
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vL Lqi th6 thuong mai
roNG CONG r,i.I siN
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4.868.698.012.404
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$76.a91.209.1984.046. t83.402.765
6.672.560.378.320
(2.626.376.975.5ss)
4.669.s80.303.958
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tsL .t B pe dac doc crn| a6i Ban h,it nifth Bdo cda tai chinh hqP nh& siha fliAn dA
5.M2.601 .211 .317
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
"o6t t+ s6 diu nrmNGUON vON
a - xO pH,ir rRi.I. Nq ngin hgn1. Vay va ng ngin h?n
2. Phai tre ngudi ban
3. Nguoi mua tre tian trudc4. Thu6 vd c6c khoan phdi nop Nha nudc
5. Phei tra ngudi lao dong
6. Chi phi phai trd?. Phai trenoi b0
8. Phdi trd theo ti6n d0 kii ho4ch hqp d6ng xay dung
9. C,ic khoelr phai tra, phei nop ng6n h?n kh6c
10. Dlr phdng phei tre ng6r h4n
11. Quy kten thudng, phric lqi12. Giao dich mua ban lai tr6i phiiiu Chinh pht
lI. Nqdai h9nl. Phai tra dei h4n ngudi b6n
2. Phai tra dai han noi b0
3. Phei tra dai han khdc
4. Vay vd ng dei hen
5. Thuii thu nhap hoan lai phai tra
6. Du phbng trg cAp m6t viec lam
7. Drr phdng phai ire ddi hen
8. Doanh thu chua thgc hien
9. Qui ph6t fi6n khoa hoc va cdng nghe
B- NGUON V6N CHI] Sd HIIU
L V6n chi sA hau1. V6n dAu tu cia chir sd hilu2. Th{ng du v6n c6 phAn
3. V6n kh6c cria cht sd hou
4. Lo pnreu quy
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
9. QuY khec thuoc v6n chtl sd hihr
10. Lgi niuan sau thuii chua phan ph6i
11. Ngudn viin ddu tu xay dgng co baLn
12. QuY h6 trq s6p x6p doanl nghiCp
II. Ngu6n kinh phivd qui Lndc
L Nguon lini o i2. Ngu6n kinh phi da hinh ihdnh tdi sen cO dlnh
C - LOI iCE CO DONG THIEU 56
TONG CQNG NGUON VON
300
310
3ll v.15312313
314 V.16315
316
317
318
319 V.l7320
323 V,l8
330
331 V.l9332
333 v.20334 V.2r335
336337
338
339
400
410 y.22
411
413
414
415
416
417
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430
432
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439 V.2J
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4.264.4A0,440.551
1.161.025.673.25019A.434.433.613
461 .043.199 .316
39 .246.504.994
3.398.362.241
t4 .814.931 .0',72
t90.356_9?8
440.208.456 .$;
3.689.398.403
3.103.454.767.301
100.022.353.45;
3.003 .431 .382.8'.72
1.030.979
3,655.858.776.341
633.814,840.322
141.118.920.000
39A.253 .237 :350
39 .962.134.582
440.541.303
14.051.4t7.101
126.300.000
34.128.125.11;
s .728.16t .2',70
3.022.043.936.019
14.302.914.3l0
100.022.353.450
2.901 .7 1',7 .5',7',7 .280
1.030.979
1.406.139.463.s74
1,406,139.463.57 4
L400.000.000.000
Q.320.3s4.s46;-
t2.o19 .638.716
16.353 .462.915
(14.9',73 .253 .511)
1.208.440.518.493
1.208.440.518.493
1.400.000.000.000
(7.320.334.546;
12.0'79 .638.1 16
16.120 .932.838
(213.039.668.51s)
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11,475.872.380 10.60a.971 .402
s.484.396.831.424
&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
ae+{S:/ .gNG IA9'</ a^.ui.. / \.]
Bnouont p6idui.docc ngft.BAh huYA i'h BAa cdo tAi chinh hqP nhh Eind hian dd i0
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
I'L1
vI.1
vL2
vI.3
VI.,1
vr.5
vI.6
vLlvL8
CHi TItU
1. Doanh thu bdn hAngvA cung c6p dich vg
2. C6c khoin giim trirdoanh thu
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
18.1. Lgi nhuen sau thud cia c6 il6ng thidu si
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
Q34.668.969.213)
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)
________-g!2&
{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
5. Tian chi nop thu6 thu nlap doanl nghiep
6. Tidn thu kh6c tir hoat dong kinh doanh
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
Tian thu Ei cho vay, c6 ttc vd lgi nluan dugc chia
tttu chuydn tiin thudn ri host tl\ng ddu u
90.788.126.482 (6.616.s01-797)
0l02
03
04
05
06
0'7
20
I .1',7 6 .'t7 4.7 54.270
(900.186.315.583)
(90.259.73?.853)
(69.558.184.446)
(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
(62.438.190.680)
t.
3.
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38.228.t49.091
(14.959 .68't .373)
19.519.539.284
180.044.264
2.
5.
6.'7.
23
24
25
26
2'.7
30
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
3. TiAn vay ngin hfln, ddi h4n nh4n duq c
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
Lnu chuyin tiln thudn ti ho aIO g ldi chinh
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
Ngudi I6p bi6u K6 iodn truamg
1ftt,,u/, v v:4+
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31
32
33
34
35
36
10
50
60
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620.0t5 .a92.491
(466.986.573 .292)-
(sss .414.720)
167.382.000.000
(191.612.642.000)
(847.420.040)
v.l
152.173.814,485 (2s.078.062.040)
(26.984.667 .662\
59.590.410.078
2.175.728-ll5
20.567.008,437
123.339.185
22.A66.n76.331 32.505-142.4t6
ci6m il6c
an Minh TuAn
Lap, ngdy 28 thAng 8 ndm 2013
at2q{$e/ a^ DLi., Yo
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.
Ilinh thfc s& htru v6n cia c6ng ty mg
Linh vgc kinb doanh
HoCt ilong kinh doanh chinh trong niim
T6ng s6 dc c6ng ty conr
Trong d6:
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;
Xudt kh'u thuydn vi€n; Gia c6ng cd khi, phuc haji
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;
Dich ru cune tng tdu bi6n; Dich vtr san choi th6thao vi nhir hing dn u5n6 V$n tii diu th6, dAu sinphim rd kJri ga: Kini doanh dich vu kho bai. x6p
dd, sva chia Container. DAo lao vd hu;rl lu)en
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C6ng ty TNHH Mot thdni vi6nSria chiia vd Dich vu Tdu bi6n
COng ty TNHH Mot fiAnh vi6nDqi lj Tdu bi6n vd Logistics
C6ng ! C6 phdn Dich vqThudng mai vosco
C6ng ty TNHH Mot thdnl vi6nDich vu Hang h6i Vosco
I 5 Ci Chinh Lan, phuong MinhKhai, quan Hdng Bdng, thdniph6 Hei Phdng
215 Lpch Tray, phudng DingGiang, qufln Ng6 Quydn, thinhph6 Hei Phdng
15 Ct Chinh Lan, phuong MinhKhai, qu{n Hdng Bdng, thanh
ph6 Hai Phdng
56 09 Hem Nghi, phuongNguy6n Thei Binh, quan 1,
thdnh ph6 H6 chi Minh
100 yr t00 %
t00 % 100%
51Vo 5t%
100%
Bon thq'il ninh tay ]d nOt bi ph'h hqP thdnhtit phAi tuqc dac cilbg tA B'ja c'to tati chi,h hcP nhAt giiia ni'n 'lA
100%
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eio cAo rAr cHnls HoP NHAT clUA NIiN D06 thens dAu cia nem tai chldr k6t thnc ngdv 3 I thang 12 neli:.20t3
Ben t;uy6t ninh 860 c6o idi chlnb hqp nhAt gifs nien dO (ti6p theo)
Nhin vi6n
Tsi ngdy 30 th6ng 6 ndm 20t3 C6ng I c6 1382 nhAn vi6n dang ldm vigc (t4i ngay 01 th6ng 0l
nam 2013 ld 1.425).
NiM Tir cIIiNH, DoN vI TrltN TIF srl DUNG rRoNG Kt roAN
Nim tiLi chinh
Ndrn tai chlnh cira C6ng ty b;t diu tt ngdy 0l th6ng 0l vd ki5t thic vdo rrgdy 31 theng 12 hAng nem
Ddn vi tian te sir d\rng trong k6 todn
Don vi tiAn te si d\mg trong k6 to6n le Ddng ViCt Nam (VND)
cI{U,iN Mr/c vA cHf DQ Kl6 ro'iN AP DVNG
ch6 dO k6 tonn 6p dqns -g; "ao
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aO rJi* ir"; "'gr'rqp
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
Phan logi tdi sdn tii chinhViEc phin loai c6c tai sdn tdi chinh ndy phu thuoc vio bar chAt vd muc dich crla tdi sen tdi chinh vd
aoq" quy6t dlnL ta; thoidi6m ghi nhin ban dAu. C6c tdi san tdi chinh cta Cong ty giim cdc nh6m:
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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.
Nl phii td tdi chinh
ViQc phan logi c6c khoan nq tai chtuh phu thuoc vao brn chit vd muc dich cria khoan ng tdi chinhvi duqc quyi5t dinh tai thdi di6m ghi nhQn ban ddu. Ng phei tra tai chinh cria C6ng ty gdm cickhodn phdi tra ngudi ban, vay vi ng, cdc khoan phei tra ki6c.
Tai thdi didrn ghi nb{n lAn dAu, cdc khoin ng phei tra tdi chinh duqc ghi nh{n ban ddu theo gi6 g6ctru cec chi phi phet sinh kh6c liCn quan tryc ti6p di:n ng phai tre tai chlnh d6.
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18. Bi tri! c6c c6ng cg tii chinh
Cdc tii srin trii chinh vi nq phdi trA tii chinh chi dvgc bir tru v6i nhau vi trinh bdy giA tri thuin trenBang cen d6i k6 toer khi vd chi k:hi c6ng ty:
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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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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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319.634.745
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203.831.538
I .088.225 .319
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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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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
i#iu'lrJ"- "ii" "t* ,r'ir?e- ""i "a tliun vav thlch hqp nhim c6 dusc cic lai su6t c6 lsi nhAt
.lng nho aiy rri "o.iu
vay r 6i lai suit thd n6i ra cii dinh phi hqp
Tai nsev 30 thens 6 nam 2013, voi gidL dinh c6c bii:n s6 khac kt6ng thay d6i' nAu lai suAt c6c
d;;fi;;"ff ;? iri ."ii,r'a "ai ""elei"'
z% thi lei nhuan sau thu6 vd v6n cht sd htu kj'ndv
cria Conelvsc giinvtang 21.4452J8 165\/l\D(ctngkj nam rusc gi6rn'/tang lq25]2q0062
^t]r. ^itJ J, 'itr,
.;'fc;i ""i 'u tia" on"g cua ldi 'uit nim nav klrong thav d6i nhiiu ro roi
nem trudc.
S5 diu ndm
IISD
398.5t9,50
1 .619 .7 40,61
154.604,82
(101.6?0.708,00)
(13.245.311,56)
(sr.383,84)
on!2!!38,41)
531.699,85
2.204 .523 ,91
317.489,64
(108.098.985,00)
(11.889.190,64)
(I16.934.462,24)
9lii N-cl
1!iqr
AQ
ffidid*c doc cnnsra Bdo c'io tdichihh hop hdt sii'd nicn da 40
cONG Ty cd IHAN vAN rrr srE'N vrfr NaMDja chi: 56 215 ph6 L4ch Tray, phudng Dang Giang, quan Ngd QuyAn, thanh ph6 Hai Phdng
BAo cAo rAr cHiN'H HOp NHAT GIIfA NI6N DQ
6 thdng dau cna nam Ai chinh k6t thric ngay 31 thdng 12 n6m 2013
Bin tbuy6t minh B60 c{o tii chlnh hqp nh6t giiia niSn ilo (ti6p theo)
Rii ro vi giti chting khotin
Ban T6ng Gi6m dtic d6nl gi6 rnuc dO anh hlldng do bi6n dQng cria gi6 chring kho6n d6n lgi nhuQn
sau thu6 vdr v6n chi sn hitu cria C6ng f ld lJr6ng d6ng kd do !$oen diu tu chrimg kho6n c6 gi6 trinh6. C6c khoin diu tu cna C6ng ty dAu ld ddi h4n, nhim mpc ti6u mo rQng sAn xu6t kinh doanh.
Tii sdt ddt t bdo
C6ng ty kh6ng c6 tdi sAn tdi chinh th6 chAp cho cdc don vi khric cing lthu nhan tai san th6 ch6p tiic6c don vi kb6c tai ngdy 30 thang 6 nam 2013 vd tai ngdy 31 thAng 12 ndm 2012
5. Gi6 tri hqp li cna Gri sAn vi nq phAi tri tdi chinh
Tdi sdn tdi chinhci6 tri ghis6
s6 cudi ki Gi{ tri hq! Itct6 t6" qqleq - -et{;6; Ds ehd"g s6 cu6i nrm s6 dA! ni'n
dudns iiCn
Phiithu kid(h rr885101r.208 r6.7rl.lr4.74b) 128:27182.t34 (5 442 935.569) 112.137 696462 123'0a4241265hinecdc khodn ph;i l|92l 611484
Tnisan ldi(hlnh s).l8i.l9l r4l
cOrs ?35.a22.096,372 (6.713.314.746) 245.482.9s4.350 (5.442.9Js s6t 229 r08?81626 240040018781
Nlphdi trd tdi chinhurd tr! gnl so Ci6 tri hq! li
s6 cu6i ki, s6 dAu nnn s6 cu6i kt s6 dAu nnm
Phaitrangndiben 3.201.865.816.485 412.556211-660 3.201.365.816485 412ss6211660
46r.043.199.3r6 3.048.836.497.280 461.043.199.316 3 048 836.497.280
CAc khoar phai trd khdc 108126.323 828 s27.669 841498 I08 126323828
cong _Lqqqqq.t.r21 ,.rurytnil.tqq 4,!2qs?!!!1291j!ci1l03?191
cie hi hqp l) cia cdc ldi sdn lai chinh \t nq phlii rrd di chini dugc phdn dnh theo gie ri c6 lhE d(qc
chuyAn d6i trong mQt giao dich hign tqi gita;6c ben c6 d6v du hi6u biAt vir mong mu6n giao dich
C6ng ty si dung phuorg ph6p ve gie dinh sau dA u6c tinh 8i6 tti hqp li cia cec tdi sen lai chinh va ''ng phdi tra tii chinh: :':. Gi6 hi hqp li cia tidn ve cac khoen tuong duong tiAn, phdi thu khich hdng, clic Lhoan phai thu ;i
tna", uuf piel t.a ngooi b6n vd c6c khot phditra khec ngin.hqn tuong duong gi6 tri s6 s6ch r'-l
iat ii" iti'pii.e "# phdn u6c tinh c6 kha nang krrong ttri hdi atrqc) cua c6c khodn mgc ndv ;
do c6 kj' hqn ng6n. 7t
. C6ng ty chua thuc hiQn dSnh gi6 chinh thrfc clic tii san tii chinh sin sing dA blin chua niim )it -'vn kh6ng c6 gi6 giao dich cia 3 c6ng ty chfng kho6n c6ng bii Tuy nhi€n' Ban T6ng Gi6m d6c
d6nh gi6 giiiri hqp lj crla cdc tdi sen idi chinh niy ki6ng c6 su khic bi€r trqng y6u so v6i giri
trl ghL so.
thoantudns 22.a66.076.337 20.567.008.437 22A6607(,.337 20-567.008.437
14.205.365.?36
82.183.397.343
11.921.611.484 14.205.365.736
82183.397.343 82.183.397.343
aan tnuyit ,irn ,a:, n ^At
t,i Phan hop thd h rd Phdi dvoc do' cnng fii Btto c1o tui chlnh hoP nhit Siiia niah dA 4l
c6 G Ty cd pHnN vAN rAr grEN vreT Nrr,lDia chL 56 21.5 ph6 Lach Tm1. phudng Ding ciang. qu6n \gd euydn. thAnb phd H,; phonSBAo cAo I At CHINH Hop \HAT ctUA \[EN DO6 Lheng diu cna nim LAi cb{n} kdr thic ngdy I I r}ang t2 nam 201 IBin lbuydt minh 860 c6o tni chtnh hqp nh6t gio" ni€n itO i€p deo)
6. KhA nnng hoet ilong kinh doanh li6n trlcfy t6 toan 6 thang ddu cria ndm tai chinh k6r thic ngdy 30 th6ng 6 nem 2013 hoqt dong kinhdoanh cta C6ng fy bi 16. Ngodi ra t?i ngiy 30 thnng 6 nam 2013 nq ngin han ton hon tdi sdi ng6nhan. Cric y6u tii ndy c6 tha enh hnong ddn khe ndng hoat dQng li€n qc cia C6ng ty.
Tuy nhi6n, Ngdn hdng TMCP Hing Hei vi Ngan hang TMCP Dai Duong cam k6t se ti6p tuc b6sung han m&c tin dung cho vay d6 C6ng ty duy tri hoet dong san xu6t kinhdoanh. Do viy Brio c6otdi chinh hap niAt gifla ni6n dO cho nem tei chinh k6r$ic ngdy 30 th6ng 6 nem 2013 duqc lAp dFatr€n co so C6ng ty hoat dong kinh doanh liCntuc.
Ngudi Ep bi6u
Lap, ngdy 28 th6ng 8 nem 2013
K6 toin tru&ng V"9)9:<. / CaNt
VAN TiIBIi\VIETNAM
Nguy6n Bd Trudng Nguy6n B{ Trudng Cao Minh TuAn
.\.o)i,,"1? \,"i _r
I
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Bdh lh|j'iit hinh nd! ld dOt bO phdn hop thazkhta phdi dvoc dac cnng ydi Bttb cdo tii chinh hqp nhilt ei&d nien dA 42
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