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CONG TY CO PHANVAN TAI BIEN UFT NAM

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2, 86o c6o cia Ban T6ng Girim d5c

3. Brio c6o ki6m to6n

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Bing c6n d6i k5 torin t6ng hqp t4i nghy 31 thflngl2 n5m 2011

86o crio k6t qui hogt ttQng kinh doanh t6ng hqp nim 2011

Brio crio luu chuy6n tiAn tQ tdng hqp nnm 201I

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sAo cAo cul sax TONG GrAM DocBan T6ng Gi6m diic C6ng ry trini bdy b6o ciio cria minh ctng v6i Brio c6o tdi chinh t6ng hgp cho ndm

tii chinh k6t thic ngdy 3 I thing I 2 ndm 201 I dZ tluoc ki6m torfur.

Khdi qu:it Ya Cdng tyC6ng ty C6 phdn Van tni bi6n Viet Nam, tiAn thin ld C6ng ty Van tei bi€n ViQt Nam, ld Doanh nghiQp

Nhi nu6c tr.uc thuQc Tting C6ng ty Hang Hai ViQt Nam clugc thinh l{p theo Quyi5t dinh s5 29-TTgngdy 26 thring 0l ndm 1993 crla Tht tu6ng Chinh phti vi hoqt dQng theo Gidy chung nhan dang ki kinhdoanh s6 105598 ngdy 05 thturg 3 ndm 1993 do Trgng tii kinh t6 c6p. Tir ngiy 01 thang 01 ndm 2008,

C6ng ty chuy6n sang ho4t dQng du6i hinh thric C6ng ty C6 ph,in theo GiAy chung nhfln rldng lci kinhdoanh s6 0203003 815 do Sd K6 ho4ch vi DAu tu thanh pno uai rnong cAp ctng ngiy.

Trong qu6 trintr ho4t dQng, C6ng ry de 9 dn duo. c So K6 ho4ch vd DAu tu Thanh pn6 ffai fnang cAp

thay d6i ciAy chung nh{n tl6ng ky kinh doanh do b6 sung nganh nghA kinh doanh vi tdng v6n ctiAu lQ,

trong tl6 lAn thay tl6l Aang ty ti*r aoanh lAn 7 ngAy 17 thing 6 ndm201 1 do cluo. c c6p l4i ma s6 doanh

nghiQp m6i ld 0200106490 vn lan deng ky thay d6i lin thri 9 vAo ngny 08 th6ng 3 ndm20'12.

CONG TY CO PHAN VAN TAI BIEN VIET NAM

Vin ttiiu lp theo Gidy ching nhQn ttdng kj kinh doanh:

C6 <tOng

T6ng C6ng ty Hdng hai ViCt NamI .^

uac co dong Khac

c0og

Try s0 hogt tlQng

Dia chi

DiQn thoai

Fax

E-mail

Ma s6 thui!

Cdc ttan vi tqtcI en don vr

Chi nh:lnh Cong ty Ci5 phAn Van ui bi6nI .-

v rgt Nam - lrungmm Inuyenvlen^; .l .,^ ,...:

unl nhann uong ty Lo phan v?n tal Dlen

ViQt Nam - Xi nghiQp Dich vu vd Dai ly Son

Chi nh6nh C6ng ty CO pnan Van tai tienViet Nam - Xi nghi€p Dai lli DAu

Chi nhrinh Cong ty C6 ptrAn Van tai Uien

ViPt Nam t4i Hd NQi

Chi nhrinn C6ng ty CO pnan VAn tai Uii5n

ViQt Nam tpi Quing NinhChi nh6nh C6ng ty C6 pnan Van tai tienVi6t Nam t?i Ee NAng

Chi nh6nh C6ng ty CO pnan Van tai Uien

ViQt Nam t4i Quy NhonChi nh6nh C6ng ty CO pnan Van tai Uien

Vi9t Nam tai Nha Trang

V6n g6p (YND)

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560.000.000.000

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Srl ZtS pn6 L4ch Tray, phuong Ding Giang, qu{n Ng6 QuyAn, thnnh ph6 HAi Phdng

(0313) 731 090

(0313) 731 007

PID@vosco.vn

0200106490

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215 LqchTray, phudng Eing Giang, qu{n Ng6 Quy€n,Hii Phdng

15 Cn Chinh Lan, phuong Minh Khai. qu{n HdngBdng, Hdi Phdng

I 5 Ci Chinh Lan, phuong Minh Klrai. quqn HiingBdng, Hii Phdng

22 Yilt KiCu, phucrng Cta Nam. qu{n Hoin Ki6m. HA

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255 Tran Phi, quin Hii ChAu, thdnh ph6 On Ning

212D6ngDa, phuong Thi N4i, thdnh ph6 Quy Nhon,tinh Binh Dinh

43A Bqch Ding, thanh pht5 Nha Trang, tinh Kh6nh Hda

cONG w cd pnAn vAr.r rAr arEru vrt-r tnneAo cAo cue nau rdNc clitrl o6c (ti6p teo)

Tdn tlon v! Eia chi

Chi nhinh C6ng ty C6 phAn Van tai UiCn

Vigt Nam tai CAn Tho62113 L€ Hdng Phong, phudng Binh Thny, quin BinhThty, Can Tho

Chi nhanh C6ng ty CO pnan Van tai Uien 69 Hdm Nghi, phudng Nguy6n Th6i Binh, Qudn l,Vi€1 Nam tai Thanh ptrO tt6 Ctri Ir'tinh thanh ph6 Hd Chi Minh

chi nh6nh c6ng tv c6 phan Van tai bi6n - 215 Lqch rray, phudng Ding Giang, quan Ng6 euyan,

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ViQt Nam tai Quang Ngai Ngei, tinh Quang Ngai

Ngdnh nghi kinh doanh cfra C6ng ty Id:

- Kinh doanh vin tai duong bi6n;

- Dich vu, tt4i lj vd m6i gi6i vin tii <tuong bi6n;

- Xu6t nh4p khAu vd d4i lj vit tu thi6t bi, phu ting, dAu mfl h6a chAg son cric lo?i cho tiu bi6n;

- Dich vq v{n tAi da phuong tiQn gdm: Dudng sit, s6ng, bi6n, bQ vi hang kh6ng;

- Xudt khAu thuyEn vi6n;

- Gia c6ng co khi, phgc hdi c6c chi tiiit, c6c trang ttri6t Ui tip tr€n tiu, sria chta nh6 teu trong vd

ngoii C6ng ty;

- Dai lf dich v9 srla chira, vft tu, phg tung thi6t bi an toan vd phao bd;

- Dich ru cung ung tiu bi6n;

- Dich vg sdn choi th6 ftao vd nhi hAng dn u6ng;

- Van tai ddu th6, ddu sin phAm vi khi ga;

- Kinh doanh dich 4r kho bai, xi5p dd, sria choa Container;

- Eio tao vd hul5n luyQn thuyAn vi€n./.

Tinh hinh tiri chinh vir hoqt tlQng kinh doanh

Trong nim C6ng ty g6p v5n thinh l|p th€m 01 C6ng ty con ld:

T6n don vis5 e Ua- Ngttl, dudng Nguy6n Th6i Binh, qu{n I'

hii wnccn thanh Dh6 Hd chi Minhrhenh ph6 Hd chi Minhhii Vosco

Trong ndm C6ng ty gidi rh6 chAm dut hoat <lQng cria 03 chi nh6nh ld:

T€n don vi

Ctti *raol CO"g ty C6 phan VAn tai bi€n VietNam - Dgi lj Tdu bi6n vd Logistics

Chi nhinh C6ng ty C6 plan Van tdi bi6n VigtNam - Xi nghiQp Srla chta vi Dich w Tiu bitin

Chi nhdnh C6ng ty C6 phan Van tai biCn ViCt

Nam - Dgi lf Tdu bi6n vd Dich vu Hdng hii

Tinh hinh tdi chinh tai thdi tli6m ngiy 31 th6ng 12 ndm 2011, ki5t qui ho4t d6ng kinh doanh vi luu

chuy6n tiAn tQ cho n1m tdi chinh k6t thric cr)ng ngdy cria C6ng ty tluo. c trinh bey tong Beo c6o tii chinlt

t6ng hqp ainh tem b6o c6o niy (tu trang 14 tliin hang 46)'

HAi Phdng

l5 Cir Chinh Lan, phucrng Minh Khai, qu{n H6ng

Bang, HAi Phdng

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Trich l{p Qu! EAu tu ph6t tri6n

Trich l|p Qul Khen thudng, phric lqiThir lao HQi ddng quin tri

CONG TY CO PHAN VAN TAI BIEN VIET NAMBAo cAo cuA BAN TONG GIAM D6c (tt6p ttreo)

Trong ndm C6ng ty chia c6 tuc vd phAn ph6i lqi nhu{n sau thu6 ndm 2010 theo Nghi quy6t D?i hQiddng c6 d6ng thuong ni6n ndm 201 l, nhu sau:

s5 tidn o'}rD)112.000.000.000

I 1.948.107.068

l1.948.107.068

636.000.000

c0ng 136.532.214.136

Sq kiQn ph:it sinh sau ngiy k6t thfc nim tii chinh

Ban T6ng ci6m tt5c C6ng ty khing dinh kh6ng c6 sg kiQn ndo ph6t sinh sau ngdy 31 thing 12 nam

201 1 cho tttin thcri di6rn l{p b6o c6o ndy rnd chua duo. c xem x6t diAu chinh s<i liQu hoa" c6ng b5 trong96o c6o tdi chinh tting hqp.

HQi ddng quin tri vi Ban ttidu hdrnh, quin lfHQi ddng quan tri vi Ban diAu hanl cta C6ng ty trong ndm vd cho tltln thcri di6m l{p b6o c6o ndy bao g6m:

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6ng NguySn Duy Nhi6ng Lnm Phtc Tri

6ng D[ng Thanh Quang6ng L6 ViQt Titln

6ng Trdn Trqng Phirc

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01 th6ng 3 nim 2011

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Ngiy mi6n nhiQm

01 thring 3 nim 2012

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6ng Chdu Quang Khdi

Ong Dqng Hdng Truong

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dng Vfr Hiru Chinh

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Ki6m to6n vi6n

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Ph6 Tdng Gi6m <t6c

Ph6 T6ng Gi6m d5c

Ph6 T6ng Gi6m d6c

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C6ng ty TNIIH Ki,5m toan vi Tu v6n (A&C) da ki6m to6n 86o c6o tii -chinh t6ng hqp cho ndm tdictrintr t<iit thric ngdy 31 th6ng 12 ndm 2011, A&C bdy t6 nguyQn vgng ti6p tqc iluoc chi tlinh ld ki6m

to6n vi6n d6c lip cta C6ng ty.

cONG nr cd pnAr vAr,r rAr erEh wfr NN''leAo cAo ciJa seN r6Nc crelr ooc (tiiip theo)

a

X:ic nh$n cia Ban T6ng Gi6m d5c

Ban T6ng Girim d6c C6ng ty chiu tr6ch nhiQm lfp 86o crio tai chinh phan anh trung th*c vi hqp li tinh

hinh tdi ;hinh, k6t qua h-oet d6ng kinh doanh vi luu chuy6n tiAn td cria C6ng ty trong timg nlm tiichinh. Trong vifc lap Brio c6o tni chintr t6ng hqp ndy, Ban T6ng Gi6m d6c phii:

ChQn lga cic chinh s6ch ki| to6n thich hqp vd 6p dung c6c chinh s6ch ndy mQt c6ch nhAt quan;

Thgc hiQn c6c phin do6n vd c6c u6c tinh mQt c6ch thin trqng;

N6u 16 c6c chuan myc k6 to6n 6p dung cho c6ng ty c6 dugc tuan thrl hay kh6ng vd t6t ci nhtrng sai

ig.t t qng y6u so v6| nhirng chul'n m*c nny da iiugc trinh biy vi gi6i thich trong Bio c6o tdi chinh;

. Lap 86o crio tdi chinh tr€n co sd hoat ilong li€n tuc tnt trudng hqp kh6ng th6 gid dinh reng c6ng ty

s€ tidp tqc hopt dQng li6n tPc.

Ban T6ng Girirn et5c tlam b6o rdng, C6ng ry al6 tuan thi c6c y€u cau n6u tr6n khi l{p B6o c6o tdi chinh

;;; il;";; ktto6n1r,i"r, rd'auq;luu eit diy drt di5 phin 6nh t4i b.at kj, thi,i ditim nio, v6i mirc

tt6 chinh x6c hop li tinh hinh tei ciinh cia C6ng ty vd B6o c6o tai chinh t6ng hqp tluo;c lip tuen thri cec

;;;;;* k6'toan vd Ch6 dO K6 toen Doanh nghiQp Vigt Nam dusc ban hanh theo Quy€t tlinh s6

rllzooolbo_src ngdy 20 thang 3 nnm 2006 cria BQ trudng 86 Tdi chinh cfing nhu cric th6ng tu

huong dAn thqc hiQn chuAn mgc va ch6 d6 k6 torln c'la B0 Tdi chinh

Ban Tdne Girim dric c6ng ty ctng chiu tr6ch nhiem bio v9 an toan tii san gira c6ng ty vd do d6 dn thuc

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-uie" pr,ap thich [qp dc rigen ch4n ve phrit hiQn c6c hdnh vi gian lin vi c6c vi ph4m kh6c.

Ph6 duyQt 86o c6o tdri chinh

n* iarl Gi6rn it6c ph€ duyQt 86o c6o tii chinh t6ng hqp dinh kdm. 86o c6o tai chinh t6ng hqp da

prran aor,"o*g,hsc vi hqp iy tini, ttinn tai chinh cna

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;#ffi;il;iri t?i,r',i" .t'"e ngei, phil hqp v6i cdc chuin msc k6 torin vi ch6 d0 Ki! toan Doanh

nghiep Viet Nam ttugc ban bnnh theo iluy6t Ai* s5 t VZOOOIqO-BTC ngdy 20 thring 3 ndm 2006 cua

nO t**g B0 Tni chinh ciing nhu c,i. th5ng tu huong din thvc hi€n chuAn muc vd che tlQ k6 torin cia

BQ Tdi chinh.

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Kh6ng phit nhQn y ki€n nau.t€n, !1ys t6i cli m-u-riy tyu i.nud! d!: Blo ,:l.td: ch:nlt dln Thq'it

ninh VIIL5 trong Bdn thuyet ninh Bdo c(io titi ch{nh t6ng hop vi viic thoy doi uric tinh kd rodn hAn

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CUA CONG TY C6 PHAN VAN TAT STTN VIET NAM

Kinh erii: cAc c6 o6Nc, HoI DONG QUAN TRI vA BAN TONG GIAM DocCONG TY CO PH,AN V4I TAT NITN \.IPT NAM

Chirng t6i di ki6m to6n B5o c6o tdi chinh t6ng hgp nim 201 1 cfa C6ng ty C6 phAn VAn t6i Bi6n Vi€tNam gdm: Bing cAn dtii ki5 toan t6ng hqp tqi thdi didm ngdy 3l th6ng 12 ntLm 2011, 86o c6o ki5t qu6

hoat dQng kinh doanh t6ng hgp, 86o c6o luu chuy6n tidn td t6ng hgp vd BAn thuy6t minh 86o c6o tdi

chinh t6ng hqp cho ndrn tdi chfnh k6t thirc cirng n8gdy, duo-c l{p ngdy l8 th6ng 4 nitm 2012, tir trang 14

d6n trang 46 kdm theo.

Vi6c lAp vd trinh bdy B5o c6o tii chinh tdng hgp niy thudc tr6ch nhiQm cta Ban T6ng.Gi6m d6c C6ng

ry. Tr6;h nhiQm cta Kiiim to6n vi€n ld dua ra ;i kiiin v6 c6c b6o c6o ndy dga tr6n k6t qui cdng vi6c

ki6m toin.

Ldsoy kren

Chirng tdi da thqc hiQn c6ng viQc kiiim to6n theo c6c chuAn muc ki6m to6n ViCt Nam C6c.Chuin muc

ndy ydu ciu cdng viQc kiiSmtoin phai l{p k6 hoqch vd thqc hiQn d6 c6 su dim bAo ho.p li ring 86o c6o

tdi chinh tdng hqp kh6ng cdn chfa dlrng cic sai s6t trgng y6u. Chirng t6i ili thgc hi6n ki6m toSn theo

phuong ph6pchgn mAu vi 6p dungc6c thu nghiQm c6n thitlt, ki6m tra c6c bing chfng x6c minh nhtngthdng tin trong Biio cio tdi chinh t6ng hqp; il6nh gi6 vi6c tudn thir c6c Chuin muc vi Ch6 d6 k€ to6n

hi6n hinh, c6c nguydn tic vd phuong phip kii torin tluoc 6p dung, c6c u6c tinh vd x6t do6n quan trong

cria Ban T6ng Gi6m d6c cfrng nhu cdch trinh bdy t6ng th6 860 cao t?ri chinh t6ng hqp Chirng tdi tinring cdng viQc kiiim to6n di cung cdp nhlng co sd hqp lli cho li ki6n c[ia chirng t6i.

Y kii5n cria Ki6m toin vi6n

Theo 1i ki6n chLlng t6i, 86o c6o tii chinh t6ng hqp dn phdn 6nh trung thlrc vd hgp lli tr6n c6c khia carh

trqng y6u tinh hinh tdi chinh cia C6ng ty C6 phAn Vin tai Bi6n Viet Nam tai thdi diiim ngdy 31 th6ng

l2 n6m 201 l, cf,ng nhu k6t qui ho4t ddng kinh doanh vdL cdc lu6ng luu chuy6n tiAn tQ cho nim tdi chinh

k6t thic cirng ngdy, phir hqp v6i c6c chuAn mgc, Ch6 d6 K6 toen Doanh nghiQp ViCt Nam hi€n hinh vd

cric quy dinh phip lli c6 li€n quan.

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BANG cAN odr lc roAN TONG HopT3i ngiy 31 thing 12 ndm 2011

TAI SAN

TAISANNGAN HAN

TiAn vi cic khoin tucng tluolg tidnTi€n

C6c khoin tuong duong fiAn

Cdc khoin dAu tu tii chinh ngdn h4nDdu tu ngin h4n

Du phdng giim gi6 dAu tu ngen han

1. Phdi thu kh6ch hang

2. Tri trudc cho nguoi brln

3. Ph6i thu nQi bq ngin han

4. Phdi thu theo ti6n d6 k6 hoach hqp rtdng x6y dpg5. Cdc khoan phdi thu kh6c6. Du phdng phii thu ngAn han kh6 ddi

IV. Iling t6n kho1. Hang tdn kho2. D1r phdng giAm gi6 hang tdn kho

V. Tiri sin ngin hgn khdcl. Chi phi tre tru6c ng6n h4n

2. Thui5 gi6 tri gia t6ng ttuoc khdu trir3. Thu6 vd cdc khoan kh6c phii thu Nhd nuoc4. Giao dich mua brin lai h6i phi6u Chinh phrl5 Tai sen ngan h4n khdc

BAo cdo nay phAi dwc dac citng vdi Ban thuyit ninh Bdo cAo d chinh ujng hap

CONG TY CO PHAN VAN TAI BIEN VIET NAMDia chi: 56 215 phiS Lach Tray, phudng Eing Giang, qu{n Ng6 euydn, thanh ph6 Hai phdng

BAo cAo rAr cHiNH rdNG HqpCho ndm tdi chinh k6t thtc ngey 3l thring 12 nAm 201 I

Bing cin a6i k6 to6n t6ng hqp (ri6p theo)

-1..

.=a-_-.<:'

=--a

=l:-3:a.-1i'...1i

---{:

==-1= _1:.-=3

=a--1

-t:--a

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-:4:

-.-t:4,:,:c

---1

-1.--

-=a--a_-a

MEso

Thuy6trninhTAI SAN

B- TAISANDAIHAN

I. Cdc khoin phii thu diri hgn1. Phai thu dei han cria kh6ch hdng

2. V6n kinh doanh d cec dcrn vi tryc thudc

3. Phei thu dii han nOi b0

4. Phai thu ddi han khec

5. D1t phdng phdi thu ddi han kh6 ddi

II. Tii san c6 dlnh,( -.,.- ...l. lal san co dtnn nlnr hrnh

Nguy\n gi<i. ,- ,-aula t! nao mon luy Ke

2. Tei san c6 dinh thue tdi chinlNguy€n grd

' ,. ':\rla |ft nao mon luy ke

3. Tdi san c6 dinh vd hinhNguy€n gidGid tri hao mdn Ifly kii

4. Chi phi xdy drmg co ban dd dang

III. B6t tlQng sin tliu tuNguy€n gi6

ula n_'1 nao mon tuy l(e

IV. Cdc khoin ttAu tu tiri chinh dii han

l t-rau tu vao cong ty con

2. EAu tu vdo c6ng ty li€n kiit, li6n doanh

3. DAu tu ddi h4n kh6c

4. Du phdng giim gi6 dAu tu tdi chinh dii han

V. Tii sin dii h4n kh6c1. Chi phi tre hudc ddi han

2. Tdi san thud thu nhdp hodn lai

3. Tdi san ddi han kh6c

TONG CONG TAI sAN

56 cudi nim Sii tliu nnm

4.564.183.007.067 4.337 .804.7 6A.67 4200

210211

212

213

218

219

220

221 V.10222

223'r',,1

225

226

227 V.l 1

228

229

230 V.t2

240241

250

251 V.13

252

258 V.14

259

260

261 V.15

262 V.16

268 V.17

270

4.203.565.495.987

4.140.669.902.367

6 663.096.048.602

(2.522.426.I46.23 5)

4 .240 .7 54 .920

4.404.303.720

(t 63.548.800)

58.654.838.700

103.170.803.2s3

20 .987 .405 .9 t0

82.183.397 .343

257 .446.701.827

241,563 .009 .7 48

14.881 .630.879

L002.067 .200

4.128.806.670.541

4.124.394.614.988

6.857.328.460.476

(2.732.93 3.845.188)

4.300.999.553

4.379.153.720

08.154.167)111.056.000

83.355.570.2s3

3.172.172.910

80.183.397 .343

125.642.527.880

109.758.830.201

14.881.630.879

1.002.066.800

5.223.830.227.726 4.889.165.352.518

,j

Bdo cdo ndy phii dtqc dac cing uh Bdn thuyiit ninh Bdo cdo tdi chinh tdng hgp

cONG TY cd PHhN vAru rAr srflx w€r NnMDia chi: 55 215 phiS L4ch Tray, phuoag Ddng Giang, qu{n Ngd Quydn, thdnh ph6 Hai Phdng

eAo cAo rAJ cHiur r6uc ugeCho nam tdi chinh ki5t thfc ngdy 31 th:ing 12 nem 201 I

ning cin d5i t<6 torin t6ng hqp (tiiip theo)

MN

so

Thuy6tminh sii cu6i nim 56 ttiu nim

A-L1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

NGUdNv6N

NqPHAITR;.Nq ngin hqn

Vay vd ng ngin h4n

Phai tri nguoi b6n

Ngudi mua tra tidn tru6cThuil vd cdc khoan phii nQp Nhd nu6c

Phii tri nguoi lao tlQng

Chi phi phdi trn

Phni trA nQi bQ

Phai trA theo tiiin dQ kt5 hoach hqp ddng xdy dlmg

C6c khoan phdi trd" phai nQp ngan h4n khac

Dg phdng phii trd ng6n hatt

Qu! khen thuong, phric lgi

3.787.341.580.498

595.758.234.39641.656.000.000

367.811.110.651

37.030.468.848

1.885.359.358

14.738.578.242

115.309.490.442

17.327.226.855

3,191.583.346.10214302.97 4.310

144.000.000

3.176.105.s77 .070

s88.976.541

41.81S.18;

1.436.488.647.228

1.436,488.647.228

1.400.000.000.000

(7.320.384.s46)

(s00.7s9.1/l4;11.948.107.068

1s.968.205 .262

16.793.508.678

3.32L.696.929,886

744.154,704.894235.324.760.000

304.7 62.146.822

29.793.66s.394

3 .17 6 .349 .726

22.635.885.261

99.022.28',7.430

45.701.123.51;

3 .737 .886 .448

2.577.542.224.992

14.302.974.310

144.000.000

2.s62.1.76.610.526

876.821.975

41.S I S.18;

r.567.468.422.632

1.s67.468.422.632

1 .400.000.000.000

(1.644.681 .274)_

15 .968 .205 .262

153.144.898.644

Nq dii hen

Phai tri ddi h4n nguoi b6n

Phni trn ddi han nOi b0

Phdi hd ddi hqn kh6c

Vay vi ng dai h4n

Thu6 thu fiap hoen l?i phni tra

Dv phdng trq cAp mAt viPc lam

Dy phdng phai hi ddi hgn

Doanh thu chua thgc hiQn

Qu! ph6t tri6n khoa hgc vd cOng nghQ

NGUdN vON cHt sd struV6n chi sd hfru..r -lv on cau tu cua cnu so nuu

. I LII nang ou von co pnan

von khac cua cnu sd ntru

12. Giao dlch mua ban lai h6i phiiiu Chinh phrl

I1.

2.

3.

4.

5.

6.

7.

8.

9.

B-

C6 philiu qu!Chenh l€ch denh gi6 l4i tdi san

chcnh lech fi gi6 h6i do6i

QuY dAu tu ph6t triiin

Qu! dg phdng tdi chinh

Qu! kh6c thuQc viSn chri sd hfiu

10. Lgi nhudn sau thu6 chua phAn ph6i

1 1. Ngudn v6n ddu tu xAy dpg co ban

12. Qug h6 trq s6p xiip doanh nghiQp

II. Ngudn kinh phivi qu! khic1. Ngutin kinh phi

2. Nguiin kinh phi de hinh rhenn tdi san c6 dinh

TONG CQNGNGUONVON

300

310

311 V.18

312 V.19313 V.20

314 V.2l315

316

318

319 V .22

320

323 V.23

327

330

331 V.24332

333 v .25

334 V.26

335

336 V.27

338

339

400

410 V.28

411

412

413

414

415

416

417

418

419

420

421

422

430

432

433

440

&io cdo nay phdi dttcc doc c ng r&i Bin thuyit ninh Bdo alo tdi chinh tdng hqp

5.223.830.227.726 4.889.165.352.518

cONG w cd pnAru vdn rAr erfn vrfr nm"tDia chl: 36 215 ph6 Lpch Tray, phuong DEng Giang, qu{n Ng6 QuyAn, thanh ph6 Hai Phdng

BAo cAo rAr cHirvn rONc HgeCho nam tii chinl k6t thtc ngdy 3 1 thring l2 nim 201 1

Bing cin d6i k5 todn t6ng hqp (ti6p theo)

-1-1

=--4=<=-1::

=4

-l.=

:4

=1=

=-1=4=4=1=

-.=_{

=-4

--4=

==-=4

===4=--=-t:

-4

4

=-1:r-4

=-l

=1,i-a--4

cAc cni Trtu NGoATBANG cAr,roor rf roAN TONG Hop

Thuviitminh Sii cu6i ntm 36 tIAu nemCHI TIEU

1. Tdi san thu6 ngodi

2. Y4tbl hang h6a nhAn git hQ, nh{n gia c6ng

3. Hang h6a nhrin ban h0, nh4n kI gui, kf cuoc

4. Nq kt6 ddi da xn lj5. Ngoai te cAc lo?i:

Dollar My (USD)

Euro @UR)6. Du toan chi sq nghiQp, du an

Ngudi l{p bi6u

Nguy6n Bri Truimg Nguy6n Thi Anh Tuy6t

2.295.144,12n{d

4 .540 .437 ,8662.431,18

,/)/_.\//oY.s/iilu+'FoV

VANTAiBIEN

i8 thring 4 ntur 2012

Vfr Hfru Chinh

K6 to6n tru&ng

Brio aio ndy ph,ii d*qc dpc cing rAi Ban th1ryit minh BAo cAo fii chinh ting hqp l0

cONG w cd pnAn vAru rAr srdN uEr NnFrDia chi: S(5 215 ph6 Lach Tray, phudng Dang ciang, qudn Ng6 Quy6n, thenh ph5 Hai Phdng

eAo cAo rer cHiNH rdNc ugeCho ndm tii chinh ki5t thric ngiy 31 thring 12 nem 201 I

Iso

Don vi tinh: VND

Nim tru6,cNIm nay

2.870,230.154.717

5.223.397.1s2

2.865.006.757.56s

2.610,355.335.679

254.6st.42t.886

8.7s0.483.171

376.829.383.341

181.969.624.685

84.226.970.638

57.105.475.503

(254.759.924.425\

31

32

40

50

51

vr.7 508.828.297.741

vI.8 2s4.068.373.316

254.7 59.924.425

2.725.578.532.178

5.033.267.878

2.720.545.264.300

2.346.604.063.286

373.941.201.014

36.236.870.797

257.775.734.390

126.204.250.473

83.381.617.525

s6.971.481.682

12.049.238.214

141.781.223.733

20.011.562.263

121.769.661.470

133.818.899.684

9.629.802.136

4.960.543.627=-l

==-t{-:

--lt

=a-=1===--f

=

==-4

52 VI.9

60

70 vL10

119.228.553.92L

Ngudi lip bi€u

Nguy6n B{ Trudng Nguy6n Thi Anh Tuy6t

BAo cAo rfr quAHo4r E9NG KINH DoAr{H roNGHgpNnm 2011

CHiTINU

1. Doanh thu bdn hing vi cung cdp dich vg

2. Cdc khoin giim trir doanh thu

3. Doanh thu thuin vd bin hirng vir cung cdp dich vg

4. Gi6 v6n hing b6n

5. Lqi nhufn gQp vd tdn ling vi cung clp dlch vg

6. Doanh thu hoqt tlQng tiri chinh

7, Chi phi tiri chinhTrong tl6: chi phi l6i vay

8. Chi phi bfn hing

9. Chi phi quin lf doanh nghiQp

10. Lqi nhuin thuAn tir hogt ttQng kinh doanh

11. Thu nhip khdc

12. Chi phi khic

13. Lgi nhuin khic

14, T6ng lqi nhuin k6 toin tnnic thu6

15. Chi phf thu6 thu nhip doanh nghiQp hiQn hirnh

16. Chi phf thu6 thu nh$p doanh nghiQp ho6n l4i

17. Lqi nhuin sau thu6 thu nhip doanh nghiQp

18. Lf,i co bin trOn c6 phi6u

Ma Thuy6t

01 vl.l02 vl.l10 \T.1

11 Vt.z

20

zt \4I.3

22 \T.423

24 11.5

25 LI.6

30

K6 to6n truGlg Kga ,,'^:-.

18 thang 4 nim 2012

Vn Hiiu Chinh

\do aio nay phar d*gc dpc cing uh Bdn thuy& ninh BAo cdo tuI chinh ing hqp 1l

c6ue ry cd pnAn vAr.r rAr erEN vrfr nlt"tEia chi: 36 215 ph6 Lach Tray, phuong Dang Giang, qu{n Ngd QuyAn, thanh ph(i Hai Phdng

eAo cAo rar cubrs roxc HoPCho ndm tii chinh kiSt thic ngdy 3 I thring I 2 ndm 20 1 1

--1:1

:.J--<

-a===3-l

==3.3

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=a=a

-:-1.-

=

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=_1

-4.:,.:r

=-1--1=:---1

=

BAo CAO LUU CHUYEN TIEN TE TONG HgP(Theo phuong phip trqc ti6P)

Nim 2011

MEso

thuy6tminh Nim nay

Eon vi tinh: \rND

Nim trudcCHi TIfU

L Luu chuydn ti6n tir ho4t ttQng kinh doanh

1. Tidn thu b6n hang, cung c6p dich vu vidoanh thu kh6c

2. Tidn chi hi cho ngutri cung cAp hang h6a vd dich 4rl. I ien ctu tra cho nguol tao ogng

4. TiAn chi tri l6i vay

5. Ti6n chi nQp thu6 tnu nhap Ooantr nghiQp

6. Tidn thu khSc tu ho4t dQng kinh doanh

7. TiAn chi kh6c cho hogt dQng kinh doanh

Lnu chuydn tiin thudn tii hogt ttQng kinh doanh

II. Luu chuy6n tidn tir ho4t ttQng tIAu tu

l. Ti€n chi d6 mua s6m. xdy dtmg di san c6 dinh va

c6c tdi san dii han kh6c

2. TiAn thu tr) thanh lf, nhuong bAn tni san cii dinh vd

cdc tdi san ddi han kh6c

3. TiAn chi cho vay, mua c6c c6ng cy ng cria

don vi kh6c

+. Tidn thu h6i cho vay, b6n lpi c6c c6ng cg no cria

don vi kh6c

5. Tidn chi <liu tu, g6p v6n vdo don vi khdc

6. Tidn thu hdi dAu tu, g6p vtin vio tlon v! khdc

7. Tidn thu l6i cho vay, c6 trlc vd lgi nhuin dugc chia

Luu chuyin tiin rhudn ti hogt tlQng ddu tr

0l02

03

04

05

06

07

20

2.962.028.183.107

(2.49s.812.277 .s77)

(201.807.098.236)

(182.703.973.68s)

(4.4r2.97s.482)

155.825.025.95',7

(224 .s96 .7 10 .9',72)

2.831.7 58.137 .334

(1 .64 s .330 .090 .2s2)

(21,6.5s3.406.794)

(i 38.490.098.857)

(27 .099.8s9.961)

165.883.080.961

(399.96s.491.498)

8.520.173,112 570.202,270.933

2l (654.977 .296.848)

487.608.935.516

(11j02.702.17 4)

6.645.720.47 4

(860.475.148.3 89)

135.478.300.000

(5.300.000.000;

150.000.000

8.s97.479.976

23

25

26

27

30 (r72.625.343.032) (721.549.368,413)

\)\

'JI

IJ

Bdo cdo nAy phAi duqc dpc cing voi Ban thuyiit ninh Bdo cao tAi chinh t6ng hqp 12

c6NG TY cd pnAn vfiru rAr erEh vrfr nnuDia chi: 36 215 phi5 L?ch Tray, phudng EEng Giang, qudn Ngd Quydn, thanh ph6 Hai Phdng

sAo cAo rAr csiur rdNc sgpCho ndm tdi chinh kiit thtc ngay 3 I thring 1 2 ndm 20 1 1

Brio crio luu chuy6n ti6n tQ t6ng Ugp (titip theo)

:

-1..

1

=

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-

MAso

Thuy6tminh Nim nay Ntrm trudccHiTSU

III. Luu chuy6n tiin tir hogt tlQng tiri chinh

l. Tiin thu ru phrit hanh cd phidu. nh{n g6p v6n cua

chri sd hiru

2. Tidn chi trd g6p v6n cho c6c chri sd htu, mua laiL.:

co phi€u cia doanh nghi6p da phet hdnlr

3. Tidn vay ngan han, dii han nhAn duo. c, _.14. I len cnr ra no goc vay

5. TiAn chi trd no thu6 tdi chinh

6. C6 fic, loi nhu{n di tri cho chri sd hftu

Luu chuyin tidn thudn ti hogt tIQng tdi chinh

Luu chuy6n tidn thuAn trong nirn

Tidn vir tuolg ducng tidn tliu ndm

Antr huong crla thay d6i ti gie h6i do6i quy d6i ngopi tQ

Tidn vir tuolg <lucng tidn cu6i nim

88.713.213.548 105.985.921.207

3l

32

33

34

35

36

40

50

60

61

70

(7.320.384.546)

1.657.848.290.000

(1.4s0.7 40.167 .016)

(ttt.07 4.524.890)

1.056 323 .528 .248

(883.581 .181.866)

(66.7s6.42s.17 s)

v.1

(7s.391.9s6.372)

129.951.578.130

7 .97 6.7 67

(4s.361.176.273\

175.?95.171.215

17.5 83. I 88

v.1 54.567.s98.s2s 129.951.578..130

Nguli l6p bi6u

Nguy6n Bd Trulng

I

K6 toin tru&ng

Nguy6n Thi Anh Tuy6t

,// +//a /'3/i(,;K""\

CONG TY

CO PHAN

VANTAIBIEN

VIETNAM

1 8 thdag 4 ndm 201

Vfl Hfru Chinh

Bdo cdo nay phdi duoc dpc cing yci Bdn thuy& minh Bdo cdo tdi chtnh t6ng hqp 13

c6ne rv cd enAn vdru rAr erflN vrfr nnuDia chi: 56 2 I 5 ph6 L4ch Tray, phudng Dang Giang, qu{n Ngd Quydn, thdnl phO Uai lnOngsAo cAo rAr cHiNH roNc HgpCho nim tii chinl k6t thtc ngay 3 1 th6ng 12 ndm 20l I

I.

1.

)

3.

m.

1.

nAN rnurfTMrNH BAo cAo rAr cHiNH TONGHopNIm 2011

o4c onrlrno4T DQNG cuA cONcrYHinh thric s& hfru v5n

Linh vqc kinh doanh

Nginh nghA kinh doanh

^l . i: Long ty Lo phan

: V,in tai, dich vu

: Kinh doanh vAn tii tludng biiin; Dlch 4r, dai lli vd m6i gi6iv{n tdi tludng bi6n; XuAt nh{p khAu vd eiai lj vat tu thi6r bi,phir tung, dAu mo, h6a chAt, son c6c loai cho tdu bi6n; Dfch vuv{n t6i tla phuong tiQn gdm: Dudng sit, s6ng, bi6n, b6 vdhang kh6ng; Xu6t khAu thuydn vi6n; Gia c6ng co khi, phpchdi cric chi ti6t, c6c trang thi6t bi li'p tren tau, sua chta nh6 tiutrong viL ngodi C6ng ty; Dpi $ dich v1r sria chta, v6t tu, phutung thiilt bl an ioan vi phao bd; Dich ru cung ung tiu bitin;Dich 4r sAn chcri th6 thao vd nhd hing [n ut5ng; Vdn tni dAuth6, dAu san phim vd khi ga; Kinh doanh dich vu kho bdi, xiipdd, sria chrla Container: Dio tao vd hudn luydn thuydn vi€n.i.

4. NhAn vi6nTqi ngdy 31 thring 12 nitrn 2011 C6ng ty c6 1.377 nhdn vi6n dang lim vi€c icutii nem tnrdc ld1.512 nhAn vi€n).

NAr\r r,qr cIliNH, DoN vI TrEN T4 stltglvc rnoNc rs roANNim tdri chinhN[m tai chinh cria Cdng ty bit dAu tu ngdy 01 thang 01 vi kiit thric vdo ngdy 3 i thang 12 hang n6m.

Don vi tidn tQ srl dgng trong k6 to:inEon vl ti6n t6 sri dpng trong k6 toan le D6ng Vigt Nam (Vt{D).

CHUAN Mrl. c vA cffi D0 rc roAN Ap DUNG

Chuin mr5c vi ch6 A6 X6 toan :ip dgngCdng f np dtmg Chii dO Kii to6n Doanh nghiQp Viet Nam tlugc ban hanh theo Quy6t dinh s615/2006/QE-BTC ngiy 20 th6ng 3 ndm 2006 cta 86 trudng BQ Tii chinh vA c6c th6ng tu hu6ngdin thuc hi6n chuAn mqc vd chti d6 kii todn cia B6 Tii chinh.

Tuy6n b5 vd viQc tuAn thri chuAn mr;c k6 torin vi ch5 tlQ k6 toinBan T6ng Gi6m dt5c dim b6o d6 tudn thrl y6u cdu crla cfc chuAn muc k6 to6n ve ch6 dO *6 ,"t )Doanh nghiep ViCt Nam duo. c ban hdnh theo quyrit <tinh s6 tSlZOO6lqO-nTC ngdy 20 th ng 3n1m 2006 cria B6 trudng B0 Tdi chinh cfing nhu c6c th6ng tu hudng dln thitc hi€n chuAn muc vicht5 d6 ki5 toan cria BQ Tdi chinh trong viQc l{p B6o c6o tii chinh t6ng hqp.

Hinh thrtc k6 torin rip dgngC6ng ty sri dung hinh thric k6 to6n nhat hi chung.

tr.

1.

Bdn ttdlj)A nihh nay td n,6t b,6 pkin hqp thdnh fi phdi dtqc doc cime voi Btio cao hi chinh tijng hqp 14

cONG rY cd PHAN vAN rAr erEN vrEr wqDia chl: S6 215 ph6 L4ch Tray, phudng Ddng Giang, qu{n Ngd Quydn, thanh phiS Hai Phdng

sAo cAo rAr cHiNa{ ToNG HqPCho ndm tdi chinh k6t thric ngdy 31 th6ng 12 ndm 2011Bin thuy6t minh B6o c6o tii chinh t6ng hqp (tiiip theo)

Khi tdi san ci5 din}r htu hinh <lugc brin hay thanh lj, nguy€n gi6 vi k{r6u hao lty k6 dugc x6a s6 vA

bAt kj, khoan ldi l5 ndo phSt sinh do viQc thanh $ ddu duqc tinh vdo thu nhfp hay chi phi trongnim.

Tdi sin ci5 ttinh tluqc kh6u hao theo phuong ph6p tluong thing dga tr6n thoi gian h0u dgng u6ctinh phir hqp vdi huong d6n t?i Th6nettt s6 20312009[T-BTC ngny 20 th6ng 10 ndm 2009 cta BQ

Tii chinlr vi C6ng vdn s5 Zt:effc-fCoN ngiy 28 thang 6 ndm 2004 cia BQ Tdi chinh cho ph6pkhung kh6u hao cho tAu bi6n d6ng m6i tiii da li 20 nnm. Ri6ng tii san c6 dinh nhin bdn giao tuDoanh nghi€p Nhi nu6c dugc kh6u hao theo thdi gian st dung cdn lai.

Si5 nlm kh6u hao cria c6c loqi tii san c6 dinh mua m6i nhu sau:

Loai tai sin cii tlinh

Nhi cria, vft kii5n tnicPhucmg ti6n vdn €i, truyAn ddn-,.,t . . .r hlet b!, dung cu quan ly

56 ndm khiu hao crla tdi sAn ct5 dinh nh{n bin giao tir Doanh nghipp NhA nu6c nhu sau:

Si5 ndm

25

06-2003-08

S5 nem

l0-5003-1006 -2003-08

06

Loai tii san c6 dinh

Nhi crla, vAt kiiin trfcMAy m6c ve thiilt biPhuong ti6n vdn tdi, tmydn dinThit5t bi, dung cu quan lj

I -. , ..,I al san co drnh Khac

Tii sen cd dinh v6 hinhTdi sin ct5 dinh v6 hbh <tuoc th6 hiQn theo nguyen gi6 trir hao mdn lfiy k6. Tei san c6 dinl v6 hinhcta C6ng ty bao gdm:

Quyin s,fr d4rng ddt

Quydn sri dung ddt li todn b6 cic chi phi thqc tti C6ng ty cli chi ra c6 lidn quan tr.uc tiiip tdi d6t sridung, bao gdm: ti6n chi ra tl€ c6 quy6n sri dung d6t, chi phi cho dAn bn, giei ph6ng m{t bing, san

dp mit beng, lQ phi tru6c bq... Quydn sri dgng d6t clugc kh6u hao theo thdi gian giao dAt. Quydn sudung ddt kh6ng xic elinh thdi han kh6ng dugc tinh kh6u hao.

Phin mim mdy t{nhPhAn mdm m6y tinh lA toan b0 cic chi phi md C6ng ty tta chi ra tinh di5n thdi tti6m dua phin mAmvAo srl dung. PhAn mdm miy vi tinh duo. c khiu hao trong 4 nim.

Chi phi tli vayChi phi cli vay dugc ghi nhan vdo chi phi trong ndm. Ri6ng chi phi di vay li€n quan tryc ti6p d6nvipc dAu tu cl6ng m6i tdu cAn c6 mQt thoi gian iii dii (tr6n 12 thang) d6 c6 th6 itua vdLo srl dqng- l,, .cugc von noa vao gta u! cua tau.

DAu tu tiri chinhC6c khodn dAu tu vdo chimg kho6n, c6ng ty con tluoc ghi nh{n theo gi6 g6c. Ti6n lai, cii tric, lqinhu{n cria c6c lcj, tru6c khi khoan ddu tu tlugc mua tluo. c h4ch torin gidm giri tri cria chinh khoantliu tu tl6. Ti6n lii, c6 tuc vi loi nhudn cria c6c k! sau khi khoan dAu tu dugc mua tluo. c ghi nh{ndoanh thu.

,\

if

'1

-'i

Bdk thuyit ninh nay ld nAt bA p6n hqp thanh ya phdi dqc dac ci g rA Bdo cao hi chinh tiing hqp l6

I'<

.=1=-"'-1

-<=-<=4

==.-4=

=--:=4=-1-

=1=

=-1=--1==1-1=--1,-4:-

-:4

==":

-4)=1,:-4,

-=_t=

-=4=a-1'=4I

-

cONG Ty cd pxir.r vAn rAr BrdN vrer NAMDia chi: S6 215 ph6 L4ch Tray, phudng Ding Giang, qu{n Ng6 Quydn, thdnh ph6 Uai elo"gBAo cAo TAI CHiNHT6NG HOPCho ndm tdi chlnh k6t thrtc ngdy 3 i th6ng I 2 ndm 20 I IBAn thuydt minh B6o c6o tii chinh t6ng hqp (ti6p theo)

Dq phdng giem gi6 chimg kho6n dugc lip cho tung lo4i chimg kho6n dugc mua b6n trdn thi truongvd c6 gi6 thl truong thAp hon gi6 tri dang hpch to6n tr6n s6 s5ch. Gi6 thi tru<mg ldm cin crl xem x6ttrich l{p dg phdng dugc x6c tlfnh nhu sau:

. D5i vdi chimg kho6n da ni6m ytlt tr€n Sd giao dich chtng kho6n Hd NOi (HNx) li giri giao

dich binh quin t4i ngiy trich lip dU phdng.

. E6i vdi chimg kho6n tH ni€m ytit tr6n Sd giao dich chimg kho6n TP. H6 chi Minh (HOSE) hgii d6ng cria tgi ngiy trich l{p dy phdng.

. Diti v6i chimg khorin tia eldng hi giao dich h€n thi trudng giao dlch cria c6c c6ng ty tl4i chring

chua ni6m yi5t (JPCom) ld gi6 giao dlch binh qudn tr6n hQ thSng t4i ngiy trich lip du phdng.

. D6i vdi chimg kho6n chua ding hj giao dfch o thi truong giao dich crla cric c6ng ty d4i chring

li gi6 trung binh to€n co sd gi6 giao dich do tiii thi.:u crla 3 c6ng ty chtmg kho6n c6ng b5 t4ingny lip d1r phdng.

. D6i v6i ching khoan ni6m yi5t bi hty giao dich, ngung giao dich kd tu ngny giao dlch thri sAu

trd tli tn gi6 tri s6 s6ch tai ngdy l{p Bang can d5i k6 toan gAn nh6t.

Du phdng cho c6c khodn dAu tu vdo t6 chr?c kinh ti5 kh6c tlugc trich l{p khi c6c t6 chric kinh t6 nAy

bi 15 (trt truong hgp 16 theo tti hoqch dd dugc x6c dinh trong phuong 6n kinh doanh tnr6c khi dAu

tu) voi mric trich ldp beng ch6nh lQch giiia vi5n g6p thgc tii cria c6c b6n t4i t6 chric kinh tli vi v5n

chrl sd hriu thuc c6 nhAn (x) voi lj l9 g6p v5n cria C6ng ty so voi t6ng sti v5n g6p thqc td cta cric

b€n tai t6 chtc kinh ti5.

Khi thanh lf mQt ktroan dAu tu, phan ch6nh l€ch gita giri tri thanh lj thuAn vd gi6 tri ghi s6 ttuqc

hach toan vio thu nh{p ho[c chi phi.

Chi phi tri trudc dii hgn

Chi pht sfra chta cdc tdu I6n ttd

Chi phi sta chta c6c tiu l6n dd ilugc ph6n b6 vio chi phi trong nam theo phuong ph6p ctudng

thing theo thdi hqn cho ph6p cria tldng ki€rn ld 30 thrlng.

L6 chAnh Qch tj, giti chm thgc hiPn

Ch6nh lQch t' gi6 h6i doii do tt6nh gie hi s6 du c6c khoin mpc c6 gilc ngo?i te cu6i ndm duo. c

thgc hiQn theo hu6ng din cta Th6n gfit 20112009ff1-BTC ngiy 15 thring l0 nnm 2009 cria BQ Tdichinh. L5 ch6nh lQch ry giA h6i do6i do e inh gi6 lpi s6 du cia c6c khoan nq phai tre ddi h4n c6 gt5c

ngoei t€ cu5i nam dugc ghi nl{n vdo chi phi trong ndm it nhAt phni bing chCnh lech li gi6 ctla si5

du ngoqi tQ dei h?n phai tra trong ndm, s6 cdn lqi sE duo. c phAn b6 vdo chi phi cho c6c ndm sau v6i,1. , ,, ^th('l glan tor da Khong qua ) nam.

Trich lip qu! tlg phdng trq cdp mdt vigc lh-Qu! dg phdng trq c6p m6t viQc ldm tlu-o. c dr)ng d6 chi tri frg cAp th6i vipc cho ngudi lao tlQng c6

thdi gian lim viQc tu 12 th6ng trd l6n tinh illin ngiy 3l th6ng 12 ndm 2008 t4i cric c6ng ty trongCdng ty. Mric trich qu! dg phdng trg mit viic ldm li 3% qui luong lim co so d6ng bdo hidm xd

hQi vi du-o. c h4ch toan vio chi phi theo hucrng din t4i Th6ng tu 82/20$TT-BTC ngdy 14 th6ng 8

ndm 2003 cria BQ Tdi chinh. Trudng hqp qu! dq phdng trg m6t viqc lim kh6ng tlti d€ chi trq cipcho ngudi lao tlQng th6i viec trong nim thi phln ch6nh lQch thi6u dugc h4ch to6n vio chi phi.

Theo Lu{t bdo hi6m xa hQi, kii tu ngAy 01 thang 01 nnm 2009 ngudi sri dqng lao tlQng phii d6ngqu! Bio hi€m thit nghiQp do co quan Bio hi6m xa hQi ViQt Nam quin lf voi lj' lQ 1% cia mircthAp hon gita luong co ban cria nguoi lao tlQng ho4c 20 lin mr?c luong tt5i thi6u chung du-o. c Chinhphri qui tlinh trong tirng thdi kj. Voi vigc 6p dqng chii d0 b6o hi€m thAt nghiQp nguoi srl dpng lao

9.

10.

Bdn thu) it ninh ney ld nOr bO ptujn hqp thdnh vd phdi Arqc doc cing vA Bdo cdo tdi chinh tdng hql, 1',7

{.1:t-

=--{

=4=

=

-E:I

-,-1=

=4

-'-=-1t=E

==.1,

=:1=

=3=

-1==4=-L=-1:--1i--t-1.:4.

-=_1=1,:,

--4=_1,

=,1,-4,:

-

11.

cONG rY cd PHAN vAN TAr BrEh vrfr NAMDia chi: 56 215 ph6 L4ch Tray, phudng Ding Giang, quin Ng6 Quydn, thanh ph6 uai ehongBAo cAo rAr cHiNH roNG HqPCho ndm tdi chinh k6t thfc ngdy 3 1 thSng I 2 ndm 20 I IBAn thuy6t minh 86o cdo tii chlnh t6ng hgp (tiilp theo)

dQng kh6ng phii trich lfp dq phdng trq cAp mAt vipc lim cho thdi gian ldm vi6c cria ngudi lao d6ngtir ngiy 01 thang 01 ndm 2009. Tuy nhiCn trg c6p th6i viQc v6n phii tri cho ngudi lao dQng drl diAuki6n cho thdi gian ldm viQc trudc ngiy 01 thring 01 nam 2009 ld mtc luong binh qudn trong vdngs6u thring lidn kd tnr6c thoi di6m th6i viQc. Do d6, Qul drr phdng trq cAp mAt viqc lim tiuo. c titiptpc trich vdo chi phi theo chinh s6ch dd n€u d tr6n.

Ngudn v5n kinh doanh

Vdn ddu tr cfia chrt s0 htaV6n ddu tu cria chrl sd htu dugc ghi nhin theo si5 thgc t6 de diu tu crla c6c cti d6ng.

C6 tricC6 tuc rlugc ghi nh{n li nq phni trA khi tlugc cdng bi5.

Trich l$p c:{c qu!C5c qu! duo. c trich lip vd sri dung theo Nghf quy6t Eai h6i ddng c6 d6ng nhu sau:

Muc dichTl l€ trich ldp

tu lqi nfiuansau thu6

o Qu! dAu tu phrit Md rQng hoqt rtQng kinh doanh hodc dAu tu theo chi6uuia" sdu cria c6ng ty Ilu/o

Khen thudng, khuy6n khich tqi ich v{t chit, cii thiqn. Quy khen thu(mg, :.. .. ^. r i, .

ohric loi "i nAng cao tloi s6ng vit chit vd tinn thdn cho nguoi l0%lao tlQng

14. Thu6 thu nh$p doanh nghiQp

Chi phi thui: thu nhdp doanh nghiQp bao gdm thu6 thu nh{p hiQn hanh vn thu6 thu nhip hoin l4i.

Thuii thu nhQp hiQn hdnhThul! thu nh{p hign hinh li khoin thuti ttuqc tinh dua trCn thu nh{p tinh thuii. Thu nhap tinh thuiich6nh l€ch so v6i loi nhu{n k6 to6n ld do tlidu chinh cric khoan ch€nh lQch t4m thoi gita thu6 vi kdtorin, c6c chi phi kh6ng du. c trir cfing nhu cliAu chinh cic khoin thu nh{p kh6ng phii chiu thu6 vic6c khoAn 16 dugc chuy€n.

Thud thu nh,p hodn lgithu6 thu nhip hodn lpi ld khoin thui5 thu nhip doanh nghi6p sE phii nQp ho{c sG duoc hoAn lai do

ch€nh l€ch tam thdi gita gi6 tri ghi s6 cua tai san vd no phii tri cho mpc dich Brio c6o tii chinh vdc6c gi6 trj dirng cho mgc <lich thuii. Thu6 thu nh{p hodn lpi ph6i trA tluo. c ghi nhfn cho t6;t ca ciokhodn ch6nh lgch tam thoi chiu ttru6. fei sAn thui5 thu nhip hoen lai chi dugc ghi nh{n khi chicchin trong tuong lai sE c6 lgi nhuin tinh thu6 elii srl dpng nhirng ch€nh lQch tqm thdi tlugc kh6u trirney.

Gie tri ghi s6 cta tii sin thui5 thu nhip doanh nghiQp ho6n lpi tlu.c xem x6t l4i vio ngdy k6t thfcnim tii chinh vi sE du. c ghi giim diSn mirc tldm bAo chic chin c6 dri loi nhudn tinh thu6 cho phdp

lqi ich cia mQt phin ho4c toin bQ tii san thut5 thu nh{p hodn l4i duo. c srl dgng. Cric tii sin thuii thunhip doanh nghiQp hodn l4i chua tluo. c ghi nhin tru6c dAy dugc xem x6t l4i vdo ngdy kitt thtc nnmtii chinh vi du-o. c ghi nh{n khi chic chin c6 dri lqi nhu$n tinh thui5 d6 c6 th6 su dpng c6c tii s6n

thu6 thu drap hoan l4i chua ghi nhin niy.

30

r0

rt1

lt !i14l1ll_:-

Bdn thtt4it minh na! ta nAt bA phdn hqp thanh vd phai dwc dac cing'ri,i Bdo clio tdi ch{nh tdng hqp 18

==4=

71=-4=

=-4=-1==1

cONG rY cd pnAru vAru rAr erFn vrfr uuDia chi: 36 215 ph6 L4ch Tray, phudng Ding Giang, qu6n Ng6 Quydn, thdnh ph6 nai thOngeAo cAo rAr cHiNH rdNG HgpCho ndm tai chlnl k6t thric ngay 3l th6ng 12 nem 201 IBen thuy6t minh 860 c6o tii chfnh t6ng hqp (tidp theo)

17. Tii sin tii chinh

Ph6n logi tdi sdn tdi ch[nhC6ng ty ph6n loai c6c tii san tdi chinh thanh c6c nh6m: tii sdn tii chinh cluo. c ghi nhdn theo giri trihqp ly th6ng qua B6o c6o k6t quA ho4t dQng kinh doanh, c6c khoan <liu tu nim gif d6n ngdy tl6ohan, cic khodn phdi thu, t.Ai san tdi chinh sin sang dii bdn. Vi6c phdn loai c6c tii san tai chinh ndyphu thuQc vio bin chAt vi mqc dich crla tii san tdi chinh vd duo. c quy6t dinh tai thoi dii:m ghi nhanban dAu.

Tdi san tdi chinh duqc ghi nhQn theo gid tr! ho.p li,th6ng qua Bdo cdo kilt qua hoqt dQng kinhdoanh

Tdi sin tdi chinh duo. c phAn lo4i ld ghi nhin theo gii tri hqp li th6ng qua 86o c6o ki5t qui hoqttlQng kinh doanh n6u dugc nim gi0 dA kinh doanh ho[c tlugc xtip vdo nh6m phan 6nh theo gi6 tr]hqp lj th6ng qua B6o c6o k6t qui hoat ttQng kinh doanh tai thdi diiim ghi nhin ban dAu.

Tdi sin tdi chinh ttugc phdn to4i vio nh6m chimg khoin n6m giri de kinh doanh niSu:

o Du. c mua ho{c t4o ra chri y6u cho muc tlich ban l?i trong thcri gian ngin;. C6ng ty c6 f dinh nim git nhim mpc <lich thu loi ngin h4n;

o C6ng cu tdi chinh ph6i sinh (ngoai trir c6c c6ng ca tdi chinh ph6i sinh duoc xic tlinh h rnOt hqpddng bAo l6nh tii chinh hoic mQt c6ng cp phdng ngira rui ro hi6u qui).

Cdc khodn diu ttr niim gift ddn ngay ddo hqn

C6c khoan dAu tu nim git di5n ngiy et6o han li cdc tdi san tii chinh phi phrii sinh v6i cdc khoanthanh torin c6 dinh ho{c c6 th6 x6c ttinh vd c6 k} itrio h4n ci5 dinh mi C6ng ty c6 j dinh vd c6 khi- '- -,nang glu oen ngay dao h?n.

Cdc khodn phdi thu

C6c kAoan phAi thu li c6c tdi san tdi chinh phi ph6i sinh voi cric khoen thanh torin ci5 dinh hoAc c6th6 xic elinh vd Lh6ng tluoc ni€m y6t tr€n thi truong.

Tdi sdn tdi chinh sdn sdng dd btin

Tii san tii chinh sin sang d6 b6n li c6c tii san tai chinh phi ph6i sinh <luqc x6c tlinh ld sin sang di5

b6n hoic kh6ng tluoc phdn loqi ld cdc tii san tAi chinh ghi nhAn theo giri tri hqp li th6ng qua 860c6o ki5t qui hoat d6ng kinh doanh, c6c khoAn ddu tu gif tl6n ngiy <t6o h4n ho{c c6c khoan cho vayvd phii thu.

Gid tri ghi s6 ban itdu crta hi sdn tdi chinhCAc tai san tii chinh tlugc ghi nh{n tai ngdy mua vi dung ghi nhin tai ngdy b6n. Tqi thcri didm ghinh{n dn dAu, tii sriLn tii chinh tlugc xic <linh theo gi6 mua/chi phi phat hdnh cQng c6c chi phi ph6tsinh khic li€n quar truc ti6p tli5n vipc mua, phet hanh tei sin tai chinh d6.

18. Nq phii tri tAi chinh vi c6ng cg v5n chri s& hiiuCic c6ng cu tei chinh du.c phdn lo4i li ng phii tri tdi chinh hodc c6ng cq v5n chL! so h&u tai thoicti6m ghi nhin ban ddu phn hqp vdi ban chAt vd dinh nghia cria ng phii tri tdi chinh vi c6ng cu v5nchri sd hfiu.

Nq ph,fri trd tdi chinhC6ng ty phAn loai no ph6i trA tdi chinh thdnh c6c nh6m: ng phii trn tai chinh duoc ghi nh{n theogin tri hqp lj th6ng qua 86o c6o ki5t qui ho4t ttQng kinh doanh, cic khoan ng phii trd tii chinhdugc x6c dinh theo gi6 tri phAn b6. ViQc ph6n lo4i c6c khoAn ng tai chinh php thuQc vdo bin ch6tvi muc dich cta khodn ng tai chinh vi duoc quy6t dinh tai thoi di6m ghi nh{n ban dAu.

Ban thu\ait minh nal ld nAt b,6 ph4n hqp hanh fi phAi duqc dac cihg eoi Btio ctio tzi chinh tajng hqp 20

=4

,1:

-a

-4:+-a:'14:

11

1:

1:'4,=a=.4'a

-+=4,==4

-==1'

-=-t-

-1

cONG Ty c6 pnAr vAr rAr erdn vrF.1 reuDia chi: 56 215 phti L4ch Tray, phuong Ding Giang, quan Ngd Quydn, thdnh ph6 Hai Phdng

sAo cAo rAr cHiNH rduc ngrCho ndm tdi chlnh k6t thfc ngey 3l thring 12 n6m 201 IBan thuy6t minh Bdo c6o tli chlnh t6ng hqp (ti6p theo)

Nq phdi trd fii chinh du.oc ghi nhQn theo gid t! hqp t:i th6ng qua Bdo cdo kit qud hoqt dQng kinhdoanh

No phni tri tdi chinh tluo. c phdn loei ld ghi nhin theo gii tri hqp lj th6ng qua B6o c6o k6t qud hoqt

dQng kinh doanh niiu tlugc nim git dd kinh doanh ho[c cluo. c x6p vio nh6m phin rinh theo gi6 hihqp lf th6ng qua 86o c6o ktit qud hoqt dQng kinh doanh tei thdi di6m ghi nhfln ban dAu.

Cdc khodn nq phdi trd tdi chinh duqc xic dinh theo gid tr! phdn b6

Nq phii tri tii chinh tlugc x6c dinh theo gi6 tr! phAn b6 tlugc xic tlinh bing giri tri ghi nh{n ban

dAu cria nq phni trn tdi chinh trir rti cAc khoriLn hoan trA gi5c, cQng ho{c trir cric khoan phAn b6 lfiy kii

tinh theo phuong phrip ldi suAt thgc ti5 cria phAn ch6nh lQch gita gi6 tri ghi nh{n ban ttiu vd gi6 tritl6o h4n, tr& tti c6c khodn gidrn trir (tnJc tiiip ho[c th6ng qua viQc srl dgng mQt tii khoan dq phdng)

do giim gi6 tri hoac do kh6ng th6 thu hdi.

Phucrng phip lai su5t thgc ti5 li phucng phep tinh toan gi6 tr! phAn b6 cria mQt ho{c mQt nh6m ngphii tri tai chinh vi phAn b6 thu nhfp 16i hoic chi phi ldi trong lc! c6 li€n quan. Lai su6t thuc t6 leiai suAt chiiit thAu cric ludng tiAn u6c tinh sE chi trA hoic nh{n duo. c trong tuong lai trong sui5t vdng

tldi dU ki6n cria c6ng crr tei chinh ho{c ngin hon, ni5u can tni6t, trd v€ gi6 tri ghi s6 hiQn tai thuan

cria ng phAi tr6 tii chinh.

^-, - ,. :, ,:Gid tri ghi s6 ban ddu cia nq phdi trd tdi chinh

Tgi ihrri di6m Chi nhan ldn ddu, c6c khoan ng phAi trA tdi chinh duo. c x6c elinh theo gi6 phit hdnh

cQng c6c chi phi phdt sinh ti6n quan tr.uc tii5p diin viQc ph6t hdnl ng tai chinh tl6.

COng c1t viin chrt sd hituCdng cg v6n chri sd hfru li hqp d6ng chung t6 dugc nhiiag lgi ich cdn l?i vE tai san cia C6ng tysau khi trt tli toan b0 nghia vU.

86o cdo theo bQ ph$n

BQ phin theo linh 4rc kinh doanh li mQt phAn c6 th6 x6c dinh ri€ng biQt tham gia vdo qu6 trinh san

xu6t ho4c cung c6p sin phim, dich vq vi c6 rui ro vd lgi ich kinh t6 khec v6i c6c bQ phin kinhdoanh kh6c.

BQ phfln theo khu 4rc dia ly ld mQt phan c6 th6 x{c dinh ri6ng biQt tham gia vdo qud trinh san xuitho{c cung c6p sdn phAm, dich 4r trong ph4m vi mQt m6i truong kinh t6 cr,r th6 vi c6 rui ro vd loiich kinh t6 kh6c voi cric bO ph4n kinh doanh trong c6c m6i truong kinh tii kh6c.

B6n li6n quan

C6c b6n tlugc coi ld li6n quan n6u mQt b6n c6 kfid ndng ki6m so6t ho{c c6 anh huong dang ke d6i-^ t

v6i b6n kia trong vi€c ra quy6t tlinh cic chinh sich tdi chinh vd hoqt dQng. C6c b6n cffng tluoc xem

li b6n li€n quan n6u cing chiu sg kiiim so6t chung hay chiu inh hudng tling k6 chung.

Trong viQc xem xdt m6i quan hQ cria c6c b€n li6n quan, ban chdt c,ia mrSi quan hQ duo. c chf trgngnhiAu hcm hinh thric ph6p lj.

Giao dfch vdi cric b6n c6 li6n quan trong nim tlugc trinh bey d thuy6t minh s6 VIII.2.

19.

\4tl ii,\

;1..-4::

-L

-4

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Bdn thuydt minh nay ta m1t bO ph4n hqp \hdnh vd ph6i Atqc doc c ng voi BAo dio hi chinh tdng hop 21

:

1

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--41

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cONG Ty cd pHAN vAN TAr BrEN vrF-r NAMDia chi: 56 215 ph6 L4ch Tray, phudng Elng Giang, qu{n Ngo Quydn, thdnh phtl Uai lnOngBAo cAo rAr CHNH ToNc HOPCho ndm tdi chlnh k6t thric ngdy 3l thdng i2 ndm 201 IBen thuy6t minh B60 c6o tii chinh t6ng hqp (titip theo)

rHdNG TrN BO suNG crro cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN D6rxfroAnrdncngrTidn vir cic khoin tuong tluong ti6n

Sd cu6i nim S5 dAu nim

V.

Ti6n mflt

-.1I len gur ngan nang

C6c khoan tuong tluong ti€n (tidn gui c6 lc! han

tu 3 th6ng trd xui5ng)

C0og

Phrii thu khdch hingTrinh bdy theo don v! nhr sau:

Vnn phdng C6ng tyXi nghi€p Dich vp vd Dpi lj Son

Xi nghiQp Eai lj DAu

Xi nghi€p Sria chEa vi Dich vu tdu bi6n

I rung tam lnuyen vlen

-.., . ..! .,u?l ly lau Dlen va Logrstlcs

Trung tdm huAn luyQn thuydn vi€n

E?i li tiu bi6n ve dlch vs Hing h6i

Chi nhanh Quy Nhon

Chi nhanh Quang NinhChi nh6nh Nha Trang

Chi nh6nh HnNQi

Chi nh6nh Ed NingChi nh6nh Cen Thq

c0ng

Tri trudc cho nguoi b:in

Trinh bdy theo don v! nhr sau:

Vnn phdng C6ng tyChi nhinh Quy Nhon

Chi nhanh Quarg Ninh

Chi nh:inh Nha Trang

Chi nh6nh Hd NQi

c0ng

Cic khoin phii thu khric

TiAn dn c6c tiu vay

C6c tau vay tidn di c6ng t6c nu6c ngodi

-.t .:. .I len bor tnuong bao nlem

928.t0r.99s53.639.496.530

464.814.242

95.930.652.777

33.555.111.111

54.567.598.525 129.951.578.130

)

S5 cu5i nem 56 tldu nnrn

71.210.979.681

| .194.829.673

220.472.377

11.160.958.238

132.000.000

428.269.690

685.27 4.100

16.259.795

3.306.015.405

167.008.541

150.283.298

s8.572.272.865

10.655.725.962

21.990.789.990

266.515.973

4.980.s64.92s

3.318.520.877

408.884.178

507.986.107

\.316.741.653

40.259.466

3.860.488.534

151 .805.536

88.672.3s0.798 106.070.556.066

s6 cu6i ndm 56 diu nam

253.119.401.575

514.07 5.523

4.484.500

42.275.876

36.8s0.729.296

15.378.124

1s.000.000

5.510.000

4.\j,/

ill

i8

,\l:

253.680.237.474 36.886.617.420

4.

s6 cu6i nim 56 tIAu nnm

4.634.011.003

543.599.969

6.s64.420.s92

4.31.6.327.184

451 .452.472

4.886.834.683

Bdn thuyit minh ntty ta mAt bO phljn hqp thdnh va phai Arqc dac cing vA Bdo ctio ldi chinh tdng hdp 22

-.-1

1'4

CONG nr cd puhr'r vAt rAr ardru vrfr runuDia chi: 55 215 ph6 L4ch Tray, phudng D6ng Giang, qufn Ngo euyAn, thanh ph6 Hai phong

sAo cAo rAr cHiNH T6NG HOpCho ndm tAi chinh kilt thric ngay 3 I thdng I 2 nnm 20 I IBen thuy6t minh 86o c6o tii chinh t6ng hqp (ti6p theo)

-1 s5 cu6i nrm S5 iliu namL

1,

-1L4)

-1),-4

4)--41

Qu! 6m ttau thai san

Du thu c6 trlc, lqi nhuan du_oc chia.l ,. ,,.,uu rnu rat nen gul co Ky hen

Thu6 thu nhip c6 nhAn ndm 2010 cdn phrii thu canb6, nhAn vi6n

Thtr lao H6i d6ng quan tri vd Ban kiiim so6t

Phii thu tidn b6n tdu S6ng Tidn, nhi6n liQu, dAu

nhdn cdn lai trCn tau

Bio Minh l{ai phdng - Hoan tni phi BAo hi6m trdn tdu

Tii khoin luu lcj chrlng khoan

ThAm ttlnh nhi 122NTT

Df,t coc mua tdu Vosco UnityPhii thu C6ng ty TNIIH M6t thAnh vi€n Vdn taiVi6n Duong Vinashine (chi hQ chi phi dd quAn ljtdu Vinashinlines-Atlantic)

TiAn chuy6n nhuong b6t tlQng sin tai V[ng Tdu

C6c khoan phdi thu kh6c

c0ng

Dr3 phdng phii thu ngin h3n kh6 tldiTinh hinh bi6n d6ng du phdng phii thu kh6 d6i nhu sau:

30.775.200

270.400.000

182.895.759

s27,658.03s

21.181.424.308

29.681.796

36.016.897

9.090.909

648.977.839

270.493.'127

34.32s.882

s.563.554.000

r29.334.028

954.298.228

455.000.000

5.005.613

64360.797.952

16.617.602.736

975.000.000

2'70.149.721

-4).-r)-4)1)

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34.929.446.034 99 .029 .682.499

Sti diu nem

Trich l{p du phdng b6 sung

Hoan nhdp du phdng

55 cuSi nim

Ilirng tdn kho

Nguy6n liQu, vit li6u

C6ng cu, dung cu

Hang h6a

c0og

Chi phi tri trufc ngin h4n

Chi phi b6o hi6m P&IChi phi b6o hi6m thuydn vi6n

Chi phi b6o hi6n v6 container

Chi phi bAo hiiim FD&D

c0ng

207.550.298.791

827.754.s37

161.979.641.228

701.020.179

r.967 .297.826

Nim nay

1.6t9.44s.315

715.171.468

(990.044.437)

1.344,572.346

Nim trufc271.442.329

1.386.200.3 15

(38.197.32e)

1.619.445.315

s6 cu6i nim 56 ttdu nirn

?(

I H.l

c(ilU'10

H

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7.

208.378.053.328 164,647.959.233

s5 cu6i nim 56 diu nam

1.623.249.806

131.547 .240

439.130.000

20.374.036

4.122.827.298

157.514.116

278.741,321

2.214.301.082 4.559.082.735

ntuh nay h not bA phdn hW thanh yd phai Atqc dac cing yai Bdo aio fii chirt

- c6NG w cd PHIN vdn rAr erEn vrfr uuDia chi: 56 2l 5 ph6 L4ch Tray, phudng Dang Giang, qu{n Ng6 QuyAn, thdnh ph6 Ha lirOng

-4 BAo cAo rAr crlft.{H rdNc HopCho nnm tdi chinh k6t thric ngdy 3 I th6ng I 2 nim 20 I 1

< Ben tbuyCt minh B6o c6o tli chlnh t6ng bqp (ti6p theo)

.48. Thu6 viL cric khoin khic phii thu Nhir nu6c

c0ng

9. Tdi sin ngin h4n khicLi khoin t4m ring cria c6n bQ nhdn vi6n.

S5 cu6i nam 56 ttAu nim67s.000.000 9.870.197.864

4.161.767

5.894.197 .977

6.373.359.744 9.870.197.864

- Thui5 thu nhip doanl nghiQp nQp thua1Thu6 thu nh'dp cri nidn nQp thira

-1 thuii ctcr hang brin nOi tfla

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cONG w cd pnAn vAn rAr nrFu vrE.1 nauDia chi: 56 215 ph6 Lqch Tray, phudng Ddng Giang, qufln Ngd Quyin, thdnh ph6 Hai PhdngsAo cAo rAr cHius rdllc HopCho ndm tai chinh k6t thric ngdy 31 th6ng 12 nam 201 1

BAtr thuyCt minh B6o c6o tii chlnh t6ng hqp @6p theo)

11. Ting, giim tii srin cd {linh v6 hinh

Nguydn gi6

S5 ttiu nam

Mua trong nlmSi6 cu6i nimTrong d6:

Ea kl6u hao htit nhrmg vdn cdn su dqng

Gi6 tri hao mdn56 dnu narn

KhAu hao trong nim^^ t. -so cuol nam

Gi6 tri cdn l4iS5 dAu nam

56 cu6i nlm

12. Chi phi xAy dgng co bin dO dang

4.271.7 53.720

25.150.000

1 07.400.000

4.296.903.720 r07.400.000 4.404.303.720

Quydn sir dgngaAt

PhAn mAm miytinh c0ng4

-4,--i

--4i

,-4I

4)L:

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4.379.153.720

25.150.000

57.689.200

92.400.000

78.1.54.1.67

27 .705.433

92.400.000

78.154.167

85.394.633

57.689.200 105.859.600 163.548.800

4.271.753.720 29.245.833 4.300.999.5 53

4.239.214.520 1.s40.400 4,240,754.920

36 dAu namChi phi phit

sinh trong nim

K6t chuy6nvio TSCDtrong nim 56 cui5i ndm

Mua s6m TSCE (Mua vid6ng hoin thiQn tiu dddang trgng tii 56.200DWT, hj hi9u F56-NT03)

XDCB dd dang (Nhd lnmviQc Vosco Nha Trang)

c0ng

13. Diu tu viro c6ng ty con

r 11.0s6.000 58.543.782.700

58.543.782.700 s8.s43.782.700

I 1 1.056.0001 I 1.056.000

58.654.838.700

<'-!i,

-:4.

+

4

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C6ng ty TNHH MQt thAnhvi6n Sua chta vi Dich vp Tiubiiin Vosco (i)

C6ng ty TNHH MQt thinhvi€n Dsi lj Tdu biiln vi

,, rii)| OSTSUCS V OSCO '

C6ig ty TNIIH MOt thanh vi6nDich 4r FDng tlai Vosco (m)

C6ng ty C6 phAn Thuong m4ivd Dich vg Vosco @

c0og

s5 cuSi nimS5 tuqng Gi6 tri

4.470.082.000

2.633.090.910

6.234.233.000

765.000 7.650.000.000

20.987.405.910

S5 tldu nim56 luqng cin tr!

i.170.082.000

2.002.090.910

3.172.172.910

\(\\{!'At

I+,

Ban thtryait mtuh nat td n1t bO phlin hqp thanh va phdi tuqc dpc cimg 1 4,i Bao dio di chinh ine hqP 26

-<

-!4

=J

c6rue rv c6 exAn vdru rAr erEN wfr nnuDia chi: 56 215 ph6 L4ch Tray, phudng Dnng Giang, quQn Ng6 Quydn, thnd ph6 Uai lnOngnAo cAo rar csiws roNG HopCho nim tdi chinh k6t thric ngdy 3l th6ng 12 ndm 2011BAn thuy6t minh Blo c6o tli chlnh t6ng hqp (ti6p theo)

=i4

=-4

=i4,

=4,

=:4,

Theo Gi6y chung nhdn ding hj kinh doanh vi ddng hj thutl s5 0201130591 ngdy 15 thang 1l ndm2010 do Sd K6 hoach vi DAu tu Thanh ptr5 Hai fnOng c6p, C6ng ty tliu ru vdo C6ng ty TNI{H MQtthanh vi6n Sta chta vd Dich vu Tdu bi6n Vosco 17.000.000.000 VND, tuong duong 100% viin di3ulQ. Trong nim C6ng ty de dAu tu th6m 3.300.000.000 \T{D. T4i ngdy kilt thtc ndm tdi chintr, C6ng tyitd ddu tu 4.470.082.000 VND, tuong duong 26,29% vt5n ttidu 19. V5n diAu lQ cdn phii dAu tu vdoC6ng ty TNHH MTV Srla chta vd Dich 4r Tiu biiSn Vosco ld 12.529.918.000 VflD.

Theo Gi6y chring nhfn dnng hj kinh doanh vi tieng hj thuiS sii OZO1 t:OOOt ngiy 15 thring 11 nnm2010 do Sd Ki! hoach vd DAu tu Thanh ph6 Hai Phdng cAp, C6ng ff elAu tu vio C6ng ty TNHHMOt thenh vi€n D4i lj Tdu bi6n vd Logistics Vosco 15.000.000.000 \'TID, tuong duong 100% rdndidu 16. Trong ndm C6ng ty dd ddu tu 63 1.000.000 VI.ID. Tai ngdy kiit thic nam tei chinh, C6ng tycta ddu tu 2.633.090.910 \r|{D, tu<rng ducrng 17 ,55"/o v6n didu lg. V6n didu l9 cdn phai diu tu vioC6ng ty TNHH MTV E4i $ Tiu bii5n vi Logistics Vosco ld 12.366.909.090 \nlD.

Theo Gi6y chimg nhfn tl6ng hj kinh doanh vi deng \i ttru6 s5 O: t tOAtZ}2ngdy 19 thang 08 ndm2011 do Sd K6 hoech vi DAu tu thanh ph6 Ud Chi Minh, Cdng ty cldu tu vio C6ng ty TNHH MQtthanh vi€n Dlch vU Hang hii Vosco 15.000.000.000 VND, tuong ctuong 100% v6n di6u lQ. Trongnim C6ng ty da ddu tv 6.234.233.000 VND. Tni ngdy k6t thirc nlm tii chinh, C6ng ty da dAu tu6.234.233.000 VND, tuong duong 41 ,56Vo vi5n di€u 16. V6n didu lQ cdn phni dAu tu vdo C6ng tyTNHH MQt thdnh vi€n Dich rrr HAng hAi Vosco li 8.765.767.000 VND.

Theo Gi6y chung nhin dnng ky kinh doanh vn dang kf thui5 s5 OZO1 t:ZOOt ngdy 22 thing 12 ndm2010 do Sd Kti ho4ch vi DAu tu ThAnh ph5 Hei Phdng cAp, C6ng ty diu tu vdo C6 phdn fhuongm4i vi Dlch q Vosco 7.650.000.000 VND, tucrng tluong 51%o v6n diCu 19. Tai ngiy krit thric nlmtdi chinh, C6ng ty de g6p ttri v5n vio C6ng ty C6 phAn Thuong n4i vi Dlch 4r Vosco.

14, Diu tudii hgn kh{c

=-4

=4

=4

=:a1)

-4J

=

=a=-lJ

=i4l1J

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Diu tu c6 phi€u

Ngdn hcmg TMCP Hdng hdiYi?t Nam

^: , ) ^. , ,, ,Long ty co phan Lnung khoanHdi Phdng

C6ng ty Cii pluin Hdng hdi,9Sr/

EAu tu vdo <lon v! khric

Trudng Cao Ddng nghi nngHdi Vinalines

Quy h6 trq phat tuidn

cOng

S5 cuSi nem

S5 luqng Gi6 t477.048.397.343

8.752.251 73.648.455.343

s6 ttAu nim56 luqng Gin tri

77 .048.397.343

7.658.220 73.648.455.343

65

67.600 3.399.942.000

5.13 5.000.000

5.000.000.000

135.000.000

82.183.397.343

50

67.600 3.399.942.000

3.135.000.000

i.000.000.000

135.000.000

80.183.397.343

,.\

\:t:

,

=-il:--!

1,1

Li do thay d6i cec khoan dAu tu tii chinh ddi h4n kh6c:

. St5 lusng c6 phiiiu NgAn hang TMCP Hing hii tdng do c6 phi6u thuong.

. St5 lugng c6 phi6u C6ng ty C6 pnan Cnung t<tro,en Hii Phdng ting do cii phi6u thudng.

o C6c khoin ddu tu vdo don vi khdc ting do trong ndm C6ng ty g6p vi5n diu tu 2.000.000.000M,{D vdo Trudng Cao Ding nghd Hing hii Vinalines.

-i{

Bah hurAt nihh Ay IA nAt bA phin hqp thdnh vd phii &ec dqc cing voi Bdo aio tdi chinh t6ng hqp 27

cONG Ty c6 pxAr.r vin rAr arflu vrtr uuDia cH: 56 215 ph5 L4ch Tray, phudng Diag Giang, qufn Ngd Quy6n, thdnh phl5 Hai lnongBAo cAo rAr cHiNH ToNG HQPCho nam tai chinh k6t thic ngay 3 1 th6ng 12 ndm 201 IBen thuy6t minh B6o cdo tli chlnh t6ng hqp (ti6p theo)

E{

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15, Chi phi tri trudc dii hgn

Chi phi sria chta c6c

tiu l€n tld

Lo chenh lqch ty glachua thuc hi6n

Chi phi tri tru6c diihan khric

c0og

56 itAu nam

PhAn b6 vioChi phi phft chi Phi

sinh trong nim trong nim Sd cu6i nim

57.722.539.723 97.833.641.143 60.724.441.263 94.831.739.603

5 1.944.947 .200 I I 2. 1 0 1.305.345 17.3 14.982.400 146.7 3 r.27 0.1 4s

91.343.278 9r.343.278

109.758.830.201 209.934.946.488 7 8.130.7 66.941 241.563.009.7 48

119.839.560.000

30.291.200.000

85.194.000.000

Ngin hdng TMCP Bno ViQt

NgAn hang TMCP Hang Hni Viet Nam - Chinhinh Hii Phdng

NgAn hing TMCP D4i Duong - Chi nh6nh HAiPhdng

NgAn hang TMCP A Chau - Chl *r,anh Duy€n Hdi

c0ng

Trong d6: Gilc vay bnng USD

Chi fi6t s6 phdt sinh vi ctic khodn vay ngiin hgn

S5 ddu nem

56 tidn vay ph6t sinh trong nimTdng do ttrinh gi6 ch6nh lQch r! gi6 sii du c6 giic

ngo4i tQ cu6i ndm

56 tiAn vay da tri trong nem

ciirn do hod,n nh{p danh gie lai s6 du cu5i nam trusc

s5 cu6i nim

16. Tiri sin thu5 thu nhip hoin l4iLe tai san thu6 thu nh{p hodn lqi li6n quan tl6n khoan chdnh lQch t4m thoi duqc kt6u trt (15 ch6nil.- . , .,, r., ...rgch ry gla nor ooar).

Tii sin dii h4n khicLA khoan kf qu! xuAt kfiAu thuyAn vi€n.

Yay vi nq ngin h4n

55 cu5i nim 56 dAu nem

17.

18.

41.656.000.000

41.656.000.000 235,324.760.000

2.000.000,00

Nim nay

12.430.000,00

Nim tru6c

235.324.760.000

847.726.930.000

205.000.000

( r.040.203.890.000)

(l.396.800.000):lri,\

294.387.222.654

490.395.289.924

1.396.800.000 il1l

(s s0.8s4.ss2.s 78) f41.656.000.000 23s.324.760.000

B,in thuyit ninh nny Li nOt bO pl1',n hqp kahh |a phdi duqc dac ci 81/di Bdo c6o tdi chkh 6ng hop 28

c6ne rY cd nnhx vfiu rAr srHN vrfr unuDia chi: 56 215 ph6 Lach Tray, phudng Dang ciang, quan Ngd Quydn, thdnh ph6 Uai rnOngeAo cAo rAr cHiNH rdNc ugeCho nirn tdi chinh kiit thric ngdy 3l th6ng 12 nam 201 IBen thuy6t minh B6o c6o tii chinh t6ng hqp (ti6p theo)

-t4,

-_,-_j

1,J

-41

--.)

i

:--4i

i

t_.t_-L--L_t_*riL:L*-lt-L:L-r-r IIl-Jt

L:'

r-.{

19. Phrii tri nguoi brln

Trinh bay theo don v! nhu sau:

Vnn phdng C6ng tyX( nghi€p Dlch vu vi D4i lj Son

Xi nghiQp Dai lf Ddu

Dai lj Tiu bii5n vd Logisiics

Trung tim huin luy6n thuyAn vidn

D4i lf tdu bi6n vd dich vu Hang hAi

Chi nhinh Quy Nhon

Chi nh6nh Quang NinhChi nh6nh Hd NOi

Chi nhrinh Dn NingChi nh6nh CAn Tho

c0"g

20. Nguai mua tri tiAn trufcTrinh bdy theo don vi nhu sau:

Vin phdng C6ng ty

Xi nghi6p Dai lj DiuDpi lf tdu bi€n vi dlch vs Hdng hdi

Chi nhrlnh Quy Nhon

Chi nhAfi Qudng NinhChi nhinh Nha Trang

Chi nhnnh HdNQi

Chi nhenh Can Ths

c0ng

21. Thu6 vir cic khoin phii nQp Nhir nut6rc

56 ttiu nlms6 de nQp trong

- ^l t. -nam so cuor nam

8.389.913.7 t7 (s.861.410.906)

50.240.296.941

502.167.249

(10.818.499.516) (67s.000.000)

s5 cu6i ndm 56 dAu nlm363.590.6s0.s3 8

132.000.000

311 .291 .239

758.355.019

1.908.923.830

25.232.081

1.084.657 .944

277.069.304.201

9.202.7'73.940

12.014j22.637

467.345.188

141.815.954

178.479.918

2.09s.110.915

2.384.268.250

22.935.171

1.185.190.648

367.811.110.651 304.762.146.822

S5 cu6i nim 56 dAu nnm

36.384.545.376

574.802.969

16.115.873

9.101.836

6.400.000

39.502.794

29.099.s46.995

15.000.000

286.403.485

52.184.881

304.770.175

35.759.8s 8

37.030.468.848 29.793.665.394

ttruii CtCt hang trin nQi clia

rhuii CrCt hang nhAp khAu

Thu6 xu5t, nh{p knAu

fhui5 *ru nh6p aoantr nghigp

thut5 thu nh4p doanh nghi-6p

tu hoat tl6ng chuyen nhuongb6t dQng san

^,Lt nue thu nnap ca nnan

rhu6 nhn d61 tien thu6 dAt

Cec loai thu6 kh6c

Cic khoan phi, lQ phi

c0ng

769.386.731

rs9.609.328

(11.493.499.s1.6)

1 .623.301 .6s2

56 phni n6ptrong nim1.759.116.080

50.240.296.941

342.557.921

(210.326.170)

'T:

?7iT

.K

:\4\1.826.460.s38

2l .949.982

(6.693.848.138) 73.897.967.864 71.892.120.t12 (4.688.000.386)

2.221.627.t41 17.245.428.723

3.191.027 .795

19.000.000

25.726.526 1.310.866.574

1.412.975.482

t 7 .640 .595 .326

3.191.027.795

19.000.000

1.314.643.118

BAn hqrit ninh naf h nOt bd ph,n hqp thanh ld phdi dwc dpc cing wi Bdo dio lai chinh itlg hqp 29

c6nc w cd exAn vdr,r rAr srfN vrfr ueuDia chi: Sii 215 ph6 L4ch Tray, phudng Dang ciang, quan Ng6 Quydn, thanh ph6 Hai PhdngsAo cAo rAr cHil's ronc nqpCho n6m tai chinh k6t thric ngdy 3l thAng 12 n6m 201 IBetr thuy6t minh B60 c6o tAi chinh t6ng hqp (tiilp theo)

4

4

=i4

=!-4

E-4

=-4E4

=-4

=-"

=-4J

:<,

=4E4i

=:4i

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=--lJ

=-<J

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-i=ill

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=.ll=-4

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=

Trong d6:

Thu6 vi c6c khoan phii thu nhi nu6g t-)

fhud GTGf hans bdm nQi dia

Thui! thu nhip doanh nghiQp^,Lt hue lhu nhap ca nhan

Thui5 vd c6c khoan phii toi nhd nu6c

Ihu€ GTGT hang ban n\i dia-1

: : '^ ":I nue xual, nhqp khau

^ :,l nue thu nhqp ca nhan

Cdc khodn phi, 14 phi khdc

cOng

T6ng lqi nhu{n kii toiin trudc thue

C6c khoAn didu chinh teng, ginm lqi nhuan kiito6n d6 x{c dinh lqi nhuan chiu thui5 thu nh{pdoanh nghi6p:

- Didu chinh gidm cij fiic Aryc chia

Thu nhfp chlu thui5

- Thu nhdp ti hoqt d)ng kinh doanh

- Thu nhdp ti ckqdn nhuqng biit dQng san

suit thuti giri tri gia ting nhu

lIYo

5%

0%

Nim tru6c133.81 8.899.684

(12.654.499.000)

s6 cu5i nim Sii iIAu nnm

(6.s73.3s9.744)

(s.894.197.977)

(67s.000.000)

(4.161.767)

r.885.359.358

32.787.071

1.830.622.305

21.949.982

(9.870.197.864)

(9.870.197.864)

3.176.349.726

769.386.73l

I59.609.328

2.221.627.141

25.726.s26

(4.688.000.38O (6.693.848.138)

(')Tbut5 ud c6c khoin kh6c phdi thu Nhd nu6c (xem thuytit minh st5 V.81.

Thui giti tr! gia tdngC6ng ty nQp thui5 gi6 tri gia tlng theo phuong phrip kh6u tru. Thu6sau:

Hang h6a, dich r.u cung cdp trong nu6c

Cung c6p nu6c sinh hoqt

Hdng h6a dich vp cung cAp nudc ngodi

Thui xudt, nhQp khduC6ng ty k6 khai vA n6p theo th6ng brio cria HAi quan.

Thui thu nhQp doanh nghiQp

C6ng ty duoc mi6n thu6 thu nhip doanh nghiQp 01 nem vA giAm 50% sti ttru6 pnai nQp cho 04 ndmtit5p theo dt5i vOi aU 6n dAu tu tau bidnc) theo tti6m b, khoan 2, muc IV, phan f, th6ng tu sii134/2007 m-BTC ngity 23 thing 1l nim 2007 huong din thi henh Nghi dinh s5 24I20074ID-CPngdy 14 thring 2 nim 2007 cria Chinh phn quy tlinh chi ti6t thi hanh Luat thui5 thu nhap doanh nghi6p.

(') ThuQc Danh mpc linh vgc uu ddi dAu tu quy dinh t+i di6m 42 Muc VIII, Phan B, Phu luc A ban

hAnh kdm theo Nghi dinh s6 108/20064{E-CP ngiLy 22 thtug 9 ndm 2006 cria Chinh phri quy ttlnhchi ti6t vd huong din thi hanh mQt s5 diAu cria Luft Ddu tr,r.

Thu nhdp tu c6c ho4t tlQng kh6c phii nQp thu6 thu nhdp doanh nghiQp voi thui5 su6t 25%.

Thui5 thu nhdp doanh nghiQp phdi nQp trong nim dugc du tinh nhu sau:

Nim nay

(270.400.000)

(270.400.000)

4.,r-cH

t:i,c11ll

ti T0

.H

(270.400.000) 121.164.400.684

I 15.050.9 t8.424

6.I 13.482.260

BAn thuyit nihh hat' ld nAt bO phdn hqp thanh yA phai Aryc dQc cing \1A Bdo aio fii chinh tdng hqp

:€

h.af

CONG w cd pnAru vdru rAr erEru vrfr nnuoia chi: Si5 ztS phii Lqch Tray, phudng Ding Giang, quin NgO Quy€n, thdnn ph6 Hai PhdngeAo cAo rAr cHhnr rduc uqpCho ndm tai chinh kdt thric ngdy 31 th6ng 12 nirn 201 IBen thuy6t minh B6o c6o tAi chlnh t6ng hqp (tidp theo)lia'

l:-4r

H./

f:a4

H

t+.rt

Niim nay Nim trufcThu nhip tinh thuli

Thu6 su6t thu6 thu nhip doanh nghiQp

Thu6 tha nh\p doanh nghiQp phdi nQp ti hogtilQng kinh doanh theo thud sufu phd th6ng

Thud thu nhQp doanh nghiQp ituqc midn, gidm

Thui thu nhQp doanh nghiQp cdn phdi nfpThud thu nhQp itoanh nghi.€p tb chuydnnhrqng Bfu dQng sdn

Thud thu nhfip doanh nghiQp hodn lgiT6ng thu6 thu nhip doanh nghiQp phii nQp

Tiin thu| ildtC6ng ty phni nQp tiAn thu6 d6t theo quy dlnh t4i hqp ddng thu6 dAt ve td khai tidn thue d6t hangndm cria C6ng ty.

Thud nhd tldtTiAn thud tlit duqc nQp theo th6ng b6o cria co quan thu6.

Ctic logi thui khdcC6ng ry ke khai vi nQp theo qui tlinh.

Cdc khoin phii tni, phii nQp ngin hgn khics6 cudi nim Si5 ttiu nem

25%

115.050.918.424

25%

28.762.729.606

(1s.79s.685.49s)

12.967.044.111

1.623.301.652

(4.960.s43.627)

9.629.802.136

E-{J

h-.,J

L4E-4,J

h-.iltsr-J

F-{l

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f-4J

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HJ

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l+.{]

l-.'!a,J

E-CJ

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b-U

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--l- _l

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=4--{'

Kinh phi c6ng tloan^, ,. , I t .l . ,fnal tra ve co pnan hoa

c6 ttc, lqi nhuan phai tra

Tam teng nguyen gii tiu (Lucky Star, Blue Star)

Thui5 thu nhip c6 nhAn crla ngudi lao dQng chuaquyi5t to6n

Nhi6n liQu bdn giao tdu

Phi gi6m s6t d6ng mdi tau

Phii tri, phii n6p kfiic

c0og

23. Qui khen thu&ng, phric lqi

55 dAu nam

TIng do trich l{p tu lqi nhuan

Tdng tu qu! c6 phin hoe tra nhA nudc

Tlng tt thir lao cria HQi d6ng quin triChi qu!

s5 cu6i nim

2.526.000.000

5.421.481.535

99.022.287.430

3.529.6t7.060

1.000.066.020

3.810.03 8.397

1.700.070.7 46

27.474.t09.159

4.496.006.425

1.677 .699.427

548.066.116

1.933.138.350

7 .872.633.590

115.309.490.442 45.701.723.813

Nim nay Nim trudcj

if

I

3.737 .886.448

1 1.948.107.068

17.022.19r.042

170.858.035

( 1s.55 1 .815.73 8)

14.117.090.577

(10.379.204.129)

17.327.226.a55 3.737.886.448

Ban thuydt ninh nay ld n1t bO ph1a hqp thanh vd phdi Aqc dac cil1g vdi Bdo aio hi chinh kins hqp 31

.;<5t

l=at=a,i

L=41

}-4]

l+..-l

r-4Jl-41l+.J

l-4J

f-aJL4Jl+4J

l-:J>-rl

t4,ts-4.1

E+{

r-41

!-4

:-lJr-'41

>-<.1

b-.4

F.]J

t-{J

E-{

-_l-il

=.{]E{J

>-1]

F.!4

cONG w cd PHAN vAn rAr BrFN vrer NAMDia chi: S6 215 ph6 Lach Tray, phudng Edng Giang, quin NgO Quydn, thdnh ph6 H6i phdng

BAo cAo TAI cHiNH T6NG HOPCho ndm tei chinh k6t thtc ngdy 3 I thring I 2 ndm 20 I 1

BAn thuy6t minh BCo cdo tii chlnh t6ng hqp (tiiip theo)

24. PhAi tri diri h4n ngudri bfnLd khoan phii trA T6ng c6ng ty c6ng nghiQp tdu thuj Bach Dlng theo Hqp ddng d6ng m6i tdu22.500 DWT s6 3/KH05.

25. Phii tri dii hgn khicLn klodn h! qu! hj cuo. c dii hen.

26. Vay vi ng diri h4n

56 cu6i nim S5 itiu nlmVay Ngdn hang Ph6t tri6n ViQt Nam - Chi nh6nhHii Phdng {i)

Ngnn hang TMCP Hdng Hni ViQt Nam - Chinhrinh Hii Ph6ng (ii)

Ngan hang TMCP Cdng thu<rng ViQt Nam - Chinhenh Hai Phdng (iii)

NgAn hang TMCP Bio Vi€t(tu)

Ngdn hang TMCP Ky thuong ViCt Nam (')

c0og

Trong tl6:

G5c vay bnng VND

Gi5c vay bdng USD

Khodn vay blng M'iD Ngan hang Phet tri6n Vi€t Nam - Chi nhanh Hdi Phdng d6 d6ng tdu tu n[m2000, 200 1, 2002 vd, 2006.

Trong nlm phrlt sinh hqp d6ng vay s6 OZ/Z}ttftDTDDT - NI{PT ngiy 30 th6ng 01 ndm 2011 diithanh to:ln cho gi6 tri kh5i luqng dd thlrc hiQn vA c6c chi phi b6 sung tl6 hodn thi6n teu ch6 hang roi56.200 DWT hi hi6u F56-NT03, t6ng s5 ti6n vay 555 rj', thoi h4n vay t6i da h 144 th6ng, l6i suAt

ng trong hAn liL 9,6%ln1n,l5i suAt qu6 h4n (tinh tren ng gt5c vd lni ch{m trA) ld 14,4 V:ol nirn, thiih4n hi nq ld 120 thring, duqc bio dim beng tdi sin hinh thinh bing viin vay trong tuong lai.

Khoan vay bing USD gdm 4 hqp ddng tin dpng:

55 0020/07^f ngity 12/02/2007, si5 tidn vay 41 triQu USD d€ mua tiu chd ddu, thdi h4n vay 10

nnm, lli su6t Sibor 6 thSng cQn g2%o/ndm. Khoin vay ndy dugc il6m bio beng viQc thii ch6p tii sinhinh thinh tu v6n vay.

SO 0097/07lfP ng ity 2610912007, sil tidn vay 52,74 tri€u USD tl6 mua 1du chd dAu, thdi h4n vay 10

ndm, ldi suAt Sibor 6 th6ng cQng 1,8%lnan. Khoan vay ndy du-o. c tlirn bdo bing viQc thtl chAp bingtdi sin hinh thinh til v5n vay vi tdu Ocean Star.

S6 009S/07iff ngiry 2110912007, sii ti6n vay 27 tri€u USD d6 mua tiu Neptune Star, thdi h4n vay10 nim, tdi su6t Sibor 6 th6ng cQng 1,625%lndm. Khodn vay niy tluo. c dim b6o bing viQc thil ch6pbing tai sAn hinh thdnh tr-r v6n vay vd tAu Vega Star.

Sii 115/10A4SB-m ngity 2411212010, s6 tidn 28,73 trieu USD dC thanh toan mQt phAn tidn muatdu Vosco Unity, lai su6t bing lai su6t huy d0ng ti6t ki€m thudng USD 12 thring tri l6i sau cQng

3,}Volndn. Khoin vay ndy dugc tlim bio tdi san hinh thdnh tu v6n vay vi tdu Diamond Star.

Khoan vay NgAn hing TMCP C6ng thucrng ViQt Nam - Chi nh6nh Hii Phdng theo Hgp ddng tindlmg s6 2008,,[DTD-VOSCO ngity 21111/2008, sti tiAn vay 15,645 hi€u USD 116 mua tiuSEABEE (nay tl6i ten thenh tdu VOSCO STAR) trqng tAi 46,671DWT, thdi h4n vay 60 th6ng, lai

614.775.473.490

1 .87 6 .061 .272 .000

130 34r.624.000

219.805.000.000

335.122.207 .580

3,176,105.577.070

834.s80.473.490

112.421.985

422.856.473.490

1.329.933.376.000

177 .714.684.000

225.035.000.000

406.637.077.036

2.562.176.610.s26

665.496.473.490

100.183.823,00

Ban tturyA minh na, la nlt bA phjn hqp thdnh ya phdi tuqc d7c cing vdi Bao cao hi chinh 6ng hqp 32

-t1

CONG TY cd PHIN vAN rAr erdN vrfr runuDia chi: 36 215 ph6 L4ch Tray, phudng Ddng Giang, qufln Ngo Quydn, thdnh ph6 frai nhOng

eAo cAo rAr cHiNH rdNc HgrCho ndm tdi chinh kiit thfc ngny 31 th6ng l2 ndm 201IBen thuy6t minh B6o cdo tii chinh t6ng hqp (titip theo)

+-4J

-lJ

=1'JJ

-J:]-4J

=-:4

-_4

4

-4

su6t bang lai su6t tiAn gui ti6t kiem USD lcj. han 12 thdng trd lii sau cQng Z5Yohdm. Khoan vayniy ilugc dam bio bnng viQc thi5 ch5p bang ai san hinh thanh tu v6n vay.

Khoan vay NgAn hdng TMCP Bio Viet gdm 2 hqp d6ng tin dung:

55 112.2009.IDTD ngity 24108/2009, s6 tiAn vay 175 ty VUO a6 dAu tu du rin d6ng iiu LuckyStar 22.500 DWT, thoi h4n vay 120 thang, thdi gian 6n h4n tri ng g6c24 thng,lai suit 10,5% cho

6 thring dAu ti6n k6 tu ngey gidi ngAn, diAu chinh 6 theng mQt lAn bang lai suAt ti6t kiQm lcj han 12

thang tri ldi sau cQng2,SYolndm, h6 trq ldi su6t 4%/ndm theo quy dinh hiQn hinh. Khoin vay dugcclim bio bing viQc thii ch6p tiu Silver Star, Forhrne Freighter, Lucky Star (et6ng thtl chAp v6i NgAn

hang Ph6t tri6n ViQt Nam) vi tdu Blue Star (ddng thi5 ch6p vdi Ngnn hang Phat tri6n ViCt Nam).

SO 237.2009.IDTD ngiry 25/1212009, s6 tiAn vay 100 t! VND d6 dAu tu dU an d6ng tiu Blue Star

22.500 DWT, thoi h4n vay 120 thring, thoi gian 6n hgn tri nq g6c 24 th6ng, lai suit 12yo cho 3

thing dAu ti6n k6 tu ngny giii ngdn, diAu chinh 3 thring mQt lAn bing lai suit ti6t kigm hj,han 12

thring trd ldi sau cQng.3 7olnnm, h6 trq lei su6t 4%/nem theo quy elinh hiQn hinh. Khoan vay duo. cilim bio bing viQc thi5 chdp tnu Silver Star, Fortune Freighter ,Lucky Star (d6ng thiS ch6p v6i Ngdnhang phrit tridn Vigt Nam) vd tdu Blue Star (ddng th6 ch6p voi NgAn hdng ph6t tridn Vi€t Nam).

KhoAn vay NgAn hing TMCP Ky thuong Vipt Nam theo Hqp ddng tin dqng s6 67667 n9ily 17

thring 3 nnm 2010, s5 tidn vay 22,5 triQu USD tl6. mua tiu VOSCO_ SKY trgng tai 52.523_ DVl,thoi h4n vay 84 th6ng, ldi $at 6yo/ nimcho hj dAu ti6n vi clugc ttiAu chinh 3 th6ng m6t l6n binglai su6t ti6t kiQm lci h4n 12 th6ng trd ldi sau cria NgSn hang TMCP K! thucrng ViQt Nam cQng bi€ndQ 3,7%:olndm.I(hodn vay dugc tlAm b6o bdng viQc thi5 chSp tdi sin hinh thinh tu v6n vay, tiu PolarStar vi tiu Golden Star.

Chi fi& sd phdt sinh vi cdc khodn vay ddi hgn

Nim nay Nim trudcSii tliu nam

Sii ti6n vay ph6t sinh

Tdng do ct6nh gi6 lai s6 du cu6i nem^r .:5(} tren vav da tra

s6 cuSi nlm

27. Dq phdng trq c6p mAt vigc li-

St5 diu nam

Sti trich l6p b6 sung

s6 de chi

s5 cu5i nim

Ndm nay

876.821.975

1.582.71.8.766

(1 .4'r0.s64.200)

988.976.s41

2.s62.17 6.61.0.s26

809.916.360.000

2r3.152.083.560

(409.139 .477 .0t6)

2.330.37 r.80r.490

478.201.000.000

86.330.438.324

(332.726.629.288)

3.176.105.577.O70 2.562.116.610.526

Nim trufc248.722.000

1..574.526.000

(946.426.02s)

876.821.975

\N(\'' \i tlt'U

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cONc rY cd PHAN vAn rAr nrEn vrfr nnuDia chi: 56 215 ph6 L4ch Tray, phudng Eang ciang, quen Ng6 Quydn, thanh ph6 Hai PhdngsAo cAo rAr cHiN'H TdNG HqpCho nam tai chinh k6t thric ngdy 3l th6ng 12 ndm 201 IBAn thuydt minh B6o c6o tii chinh t6ng hqp (tidp theo)

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V6n dAu tu cria Nhi nu6c

Vi5n g5p cria c6c c6 d6ng kh6c

c0ng

Ci5 ftcCd tuc tta chi tra nhu sau:

Trd c6 tuc nIm tnr6c (800 VND/c6 phi6u/8%m6nh gi6)

^; ,.tLO pnteu

56 luqng cd phi6u ph6 th6ng dang hj ph6t hnnh

S5 lucrng c6 phit5u phri th6ng tl6 b6n ra c6ngchring

55 luqng c6 phi6u ph6 th6ng <luo. c mua lpi

55 luqng c6 phiiiu ph6 th6ng dang luu hanh

MQnh gi6 c6 phi6u tlang liru hAnh: 10.000 VND.

T6ng doanh thu

- Doanh thu bdn hang h6a

- Doanh thu cung cilp dichwCic khoan giim tnr doanh thu:

- Gidm gid hdng ban

Doanh thu thuAn

Trong d6:

- Doanh thu thutk bdn hdng h6a

- Doanh thu thutin cung ciip dlch v4t

Giri v5n hing brin

Gi6 v5n crla hi,ng h6a tl6 cung c6p

Gii v5n crja dich vu tld cung c6p

C0ne

S5 cu6i ndm S5 diu nlm840.000.000.000

560.000.000.000

840.000.000.000

550.000.000.000

1.400.000.000.000 1.400.000.000.000

TEONG TIN BO SI]NG CHo CAC IcoAN MUc TRiNH BAy rnoxc nAo cAo rfrQUA HO4T DQNG KINH DOANII T6NG HgP'

Doanh thu

Nim nay

2.870.230.154.717

2.870.230. t 54.7 17

(s.223 .397 .152)

/\ ))1 107 1\)t

2.865.006.757.565 2.720.54s.264.300

2.865.006.757.565

72.055.672.734

2.648.489.59 t .566

Nim nav

112.000.000.000

56 cu6i r,a-140.000.000

140.000.000

1.890.000

13 8.1 10.000

Nim trufc

Sii iIAu nim140.000.000

140.000.000

140.000.000

Nim tru6c2.725.578.532.t78

72.055.672.734

2.65 3.522.859.444

(s.033.267.878)

(s.03 3.267.878)

j

j

(

a

tNim nay

2.610.355.335.679

2.610.355.33s.679

Nim truric63.r43.739.366

2.283.460.323.920

2.346.604.063.286

Bdn thuyiit nihh nay la n1t bO p@n hqp hanh fi phdi dt.oJ doc cing ydi Bdo dio di ch{nh 6ng hW 36

c6NG Ty cd pHnN vAru rAr erEN vrEr NaFlDia chi: 56 215 ph6 Lach Tray, phudng Dang Giang, qu{n Ngd Quyen, thanh phtl Uai enOngeAo cAo rAr cHiNH rONc HopCho ndm tdi chinh k6t thric ngdy 3l thring 12 nam 201 1

Ben thuy6t ninh B6o c6o tii chfnh t6ng hqp (tii5p theo)

E-4J

F+r-l

E-r3

l+r,3

l-r J

l+rjl-r{

t-rj

I-r3l=-lf.-rj

l-{3

t--Jl+4l+r3E=-l

tsll-r'tt+{'tE-11

HIt+lE-rlt+-1l-1

l={f-.f

E-..1

l=-lf+-1

t-l

Doanh thu ho4t tIQng tiri chinh

- -, .lLal tren gul, tlen cho vay--. -lLar dau tu tral pnleu

C6 tuc, tqi nhufn du. c chia

Ldi b6n ngo4i tQ

Lei ch6nh l6ch fj gi6 da thgc hiQn

Doanh thu hoat dQng tai chinh k{r6c

c0ng

Chi phi tiri chinh

Chi phi lai vay

L5 ban ngoai t6

L5 ch€nh lQch tj gi6 chua thsc hiPn

L5 chenh lQch tj/ gi6 da thsc hiQn

Chi phi tdi chinh kh6c

c0og

Chi phi brin hing

Chi phi nhin vi6n

Chi phi dung cu, dd dtrng

Chi phi khdu hao TSCD

Chi phi quang crio ti6p thi

Chi phi hoa hdng vdn tiiChi phi kh6c

c0ng

Chi phi quin f doanh nghiQp

Chi phi cho nhAn vi6n

Chi phi vdt li6u quan ljChi phi dd dnng vin phdng^,. ,,,, | , I -. ,L nr pnr KJrau hao tal san co dln.h

Thuti, phi vd 16 phi

Chi phi du phdng

Chi phi dich w mua ngodi

Chi phi bdng ti€n kh6c

c0og

Nim nay Nim trufc951.553.3 84

270.400.000

t71.411.854

7 .355.810.829

1.307.104

1.471.535.030

64.500.000

12.654.499.000

584.948.514

21.46t.388.253

8.7s0.483.171 36.236.810.797

Nim nay Nim tnnlc181.969.624.68s

1.876.829.027

r01.050.778.215

91.920j22.19611.829.218

1.26 .204 .250 .473

86.330.438324

45.225.228.737

15.8 i 6.856

376.829.383.341 257.775.734.390

Ndm nay

84.157.722.280

69.248.3s8

Nim tnnlc2.994.080.460

34.805.565

38.068.724

171.228.818

77.534.229.546

2 .609 .204 .412

84.226.970.638 83.381.617.525

Nim nay

35.093.974.095

2.005.326.828

260.675.391

2.234.436.453

5,343.156.175

(274.872.969)

7.438,640.647

5.004.138.883

57.105.475.503

Nim trufc33.396.567 .950

r.721.638.931

516.297.692

2372.743.793

5.799.560.960

1.3 86.200.3 15

6.828.336.275

4.950.135.766

(

s6.971.481.682

HIEan hut'it minh ney ld nd bA phin hqp hAnh fi phAi tuoJ dac cing fii Bdo qio hi chinh 6ng hW 3"t

c6r.rc w cd pnin vAn rAr srEN vrfr runuDia chi: 56 215 ph6 Lach Tray, phudng Dang Giang, quin Ng6 Quydn, thdnh ph6 Hei PhdngeAo cAo rAr cHiNH ToNc HOpCho nlm tdi chinl k6t thtc ngdy 3 I thdng 12 ndm 201 1

BAn thuy6t minh B6o c6o tAi chlnh tiing hqp (ti6p theo)

Far

E=J

HrFa-!

LJ* ''

gF,!

Ei-'

ET'J

=!

HJ

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h-r-!

L-J

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Ef-l

F]F]l+ll+ai

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1 Thu nhfp kh6c

Thu tu thanh lj tau

Thu tu thanh lj BAt dQng san tai VUng Tdu

Thu tiAn rugng bAn, thanh li tei san c5 dinh

Thu phpt vi phqm hOp d6ng

C6c khoan tidn thudng cria kh6ch hang

Thu phi giao dich chring kho6n

Thu nh{p kh6c

c0ne

Chi phf khic

Gir4 tri cdn lai tii san c5 dinn nhuqng ban, thanfi ry,(-..Lnl pnl mann ly ull san co dlffChi phi kh6c

c0og

G6p v5n beng Tni san vdo C6ng ty TNIIH MOtthdnh vi€n Eai lj tau bi6n vi Logistics Vosco

c6p v6n beng Thi6t b! vdn phdng vdo C6ng tyTNTIH MOt thnnh vi6n D?i li tdu bicn veLogistics Vosco

G6p v6n beng Tdi san vdo C6ng ty TNIIH MOtthinh vi6n Sria chta vd Dich ru tdu bi6n Vosco

G6p vdn bdng Hang t6n kho vAo Cdng ty TNHHMQt thanh vi6n Sua chta vd Dich vg tau bi6n Vosco

i .:G6p v6n bdng Tdi sin vio C6ng ty C6 phdn

Thuong mpi vd Dich vir Vosco

Nim nay

50s.59s.837.516

441.7s6.000

3s.512.950

2.755.19r.27s

Nim trrnitc

114.538.600.000

6 .493 .206 .609

15.743.340.910

2.519.232.000

79.136.100

6.909.124

2.400.798.990

508.828.297.741 141.781.223.733

Nim nay

245.710.130.587

8.336.497.862

21.744.867

Nim tru6c16.977 .437.'739

3.034.124.524

254.068.373.316 20.011.s62.263

o

10.

Chi phi thu6 thu nhip doanh nghiQp honn [ithu6 thu nhap doanh nghiQp hoan l4i ph6t sinh tir c6c khoan ch6nh l€ch tam thdi phdi chiu thui5 @6ch€nh lech r'i gi6 h5i do6i).

Lii co bin tr6n c6 phi6u

C6ng ty kh6ng tinh chi tiCu niy tren 86o c6o tii chinh ri€ng vi theo quy dinh t4i chuin muc ki5 torinsti 30 vA "Lai tren c6 phii5u" y6u cAu trucmg hqp C6ng ty phni l{p ci 86o c6o tdi chinh ri6ng vd 86oc6o tii chinh hgp nh6t thi chi phni trinh biy th6ng tin vd ldi tr6n ci5 phii5u theo qui dinh cria chuAnmgc ndy tr6n 86o c6o tai chinh hqp nlr5t.

TITONG rrN BO srJNG cHo cAc rGoAN MVc rRi\E BAy rRoNG BAo cAo LtrUCHUYTN TIEN TE T6NG IIqP

Cic giao dich kh6ng bing tidnTrong ndm C6ng ty phrit sinh c6c giao dich kh6ng bdng tiAn nhu sau:

Nim nay

63 1.000.000

80.000.000

Niim trmfc

190.000.000

12.090.910

316.313.000

353.769.000

H

!-.rBan thurt, ninh ndy ld nOt bA ph'in hqp rhanh fi phdi &ec doc cingvoi Btio cdo tai chhrlt !6ng hqp 38

cONG Ty cd pxAr,r vAr,r rir srHN wir unMEia chi: 56 215 ph6 Lach Tray, phudng Ding Giang, quQn Ngo Quydn, thdnh ph6 Uai rnOngsAo cAo rAr cHiNH roNG HOpCho ndm tdi chinh kiit thric ngdy 31 th6ng 12 ndm 201 1

B{n thuydt minh B6o c6o tii chfnh t6ng hqp (ti6p theo)

=3rE=,

H]

F4J

Ea.J

EiaJ'

t!'.ai

E{i

E4J

b{l

Egj

E+4J

t-ii

tsJllrj

ll4

l+]

1154

I+r3

TYJ

LA-IJ

f+.tll!A-rl

Eb4

l+.1FJ

HJl+.1Hl

lb4

la.ll

r=4:t\_

_l

G6p v5n beng Hang t6n kho vio C6ng ty C6 phinThuong m4i vd Dich vu Vosco

G6p v5n b[ng tni san vdo C6ng ty TNIIH MQtthinh vi6n Dich vu Hang hrii Vosco

G6p v5n bing c6ng cg, dgng cp vio C6ng tyTNIIH M6t thdnh vi6n Dich 4r Hing hdi Vosco

c0og

Thu nhdp cria thanh vi€n quan lj cht ch5t

Giao dlch vdt cdc bdn li6n quan khdcCric b6n li6n quan kh6c v6i C6ng ty gdm:

BGn li6n quan

Nim nay

1 .967 .297.826

5.195.733.000

38.s00.000

7.912.530.826

Nim tru6c

872.172.910

vm. NriltNG THdxc rnq rcrAcl. Ap dUng qui tllnh k5 todn mr6ri

Ngdy 06 th6ng 1 1 nim 2009 B0 Tni chinh d5 ban hdnh Th6ng tu s6 ZIO/ZOOSTf-STC huong din6p dung chuin muc kii toen qu5c ti5 va trid bey B6o c6o tAi chinh vd thuyiit minh th6ng tin d5i v6ic6ng cq tAi chinh vi tlu<v. c 6p dung d6 trinh bdy vi thuy6t minh cic c6ng cu tii chinh trCn Beo c6otai chinh tr) ndm 201 1 trd di.

Theo y€u cAu cta Th6ng tu niy C6ng ty cing da b6 sung th6m cic thuytlt minh tu VIII.6 d6nVIL10 du6i itdy.

Ngodi ra, Th6ng tu niy cfing y6u cAu C6ng ty phAi xem x6t c6c diAu khoan trong c6ng cu tii chinhphric hqp tt6 x6c tlinh liQu c6ng c9 d6 c6 bao gdm cric thanh phdn ng phii trA vd thdnh phnn v6nchri sd hiru hay khdng. Phin <tugc phdn lo4i li no phAi tri tluo. c trinh bdy ri€ng bi€t v6i phdn clu-o. cphan loai ld tdi san tii chinh ho{c v(in chri sd hiru trdn Bang cAn e5l n5 torin. Y6u ciu cta Th6ng tuniy kh6ng anh huong d6n tinh hinh tai chinh vd kiit qui hogt dQng kinh doanh cria C6ng ry doC6ng ty chua ph6t hinh c6c c6ng cg tdi chinh phirc hqp.

2. Giao dlch vr5ti c:lc b6n li6n quan

Giao dich vtiri cric thdnh vi6n qudn l!, chrt chh vd ctic cd nhAn ai li6n quan

Thu nhip cta cric thinh vi€n quan lj chri ch6t nhu sau:

NIm nay

4.313.038.000

Nim trufc5.188.747.000

M5i quan hQ

T6ng C6ng ty Hang hii Vi6t Nam

C6ng ty TNHH MQt thanh vi6n Sira chta vd Dich wtiu bi6n Vosco

C6ng ty TNFIH M6t the,nh vi€n Dai lj tau bidn vdLogistics Vosco

Cdng ty C6 phAn Thuong m4i vi Dich vr,r Vosco

C6ng ty TNHH MQt thdnh vi€n Dich 4r Hing hiiVosco

C6ng ty m9

C6ng ty con

C6ng ty con

C6ng ty con

C6ng ty con

i

Ban lhu)'6t ninh nay ld n1t bA phin hqp thdnh vd phAi duqc dqc cing yA Bdo crio tdi chinh t6ng hgp 39

€-t

E=

L{

cONG Ty cd pxir,r vAn rAr erEn vrfr neuDia chi: S6 2 1 5 ph6 r .4ch Tray, phudng Dang Giang, qu6n Ng6 QuyAn, thdnh ph6 Hti phdngsAo cAo rAr cHiNs rONG HOpCho ndm tdi chlnh ktit thric ngiy 3 I th6ng I 2 ndm 20 I I

f.{,

E4l

E4r

L.i

t4taJ-_t-.r.r*1

I-=,-

f..41

lFrl

LiJ-r

E-!tl-{1

H]

Eir-l

h+lE{J

H

e{JH-l

lirj

5_1

tsl

-lt-.,i

HI

!-l

minh B60 c6o tii chlnh (ti€p theo)

Cic nghipp vu ph6t sinh trong nim gita C6ng ty v6i cic b6n li€n quan kh6c nhu sau:

Tbng Cbng ty Hdng h,ii Vi€t NamNim nay

10.451.918.117

67.200.000.000

3.300.000.000

408.000.000

7 .212.t83.138

140.000

63 1.000.000

L706.796.147

36.445.843.s44

7.650.000.000

2.314.09s.060

5 i 0.3 8s.000

6.234.233.000

400.7 05 .97 4

80.000.000

Tai ngdy klit thric ndm tdi chinh, c6ng ng voi cic b6n li6n quan kh6c nhu sau:

56 cu6i nimPhii thu C6ng ty TNHH M6t thdnh vi6n Sr?a chtavi Dich vu tdu biiSn Vosco

Phii thu C6ng ty TNHH MQt thanh vi€n Dai lf tiubi6n vd Logistics Vosco

CQng nq phii thu

Ph6i tri C6ng ty m9 vd C6 pnan hOa

Phii tri C6ng ty TNHH M6t thdnh vi6n Sua chtavd Dich lu tiu bi6n Vosco

Phdi trn C6ng ty C6 phin Thuong mpi vd Dich qrVosco

Phii tri C6ng ty TNIIH MQt thdnh vi6n Dich 4rHang hii Vosco

CQng ng phii tri

Nim tnnlrc

Tri C6ng ty me v6 C6 phAn h6a

Tri c6 tuc cho C6ng ty m9

COng ty TNHH Mfu thdnh viAn S,ira chfta vdDlch v4 tdu bi6n Vosco

G6p v6n vio C6ng ty con

Cho C6ng ty con Thu6 Vln phdng

Mua hang h6a dich w tu C6ng ty con

Chi nh6nh Hn NOi cung cAp dich vuC6ng ty con chi hQ Chi nh6nh QuAng NinhCAng U TNHH MQt thdnh viAn Dqi tj, tdu biinvd Logistics Vosco

G6p v6n vdo C6ng ty con

Mua hing h6a dich vg cria C6ng ty con

B6n hdng h6a dich ru cho C6ng ty con

C6ng ry C6 phdn Throng mqi vd Dlch v4 Vosco

G6p v5n vio C6ng ty con

Mua hang h6a dich qr cria C6ng ty con

B6n hang h6a dich ru cho Cdng ty con

CAng tJ, TNHH M1t thdnh vian Dich vy Hdnghdi Vosco

G6p v5n veo C6ng ty con

Mua hang h6a dich w cfia C6ng ty con

Brin hang h6a dich vg cho C6ng ty con

s.014.456.099

42.000.000.000

1.170.082.000

51.000.000

?33.196.689

s81.818

25.527 .273

2.002.090.910

243.056.033

3.766.773.452

56 diu nam

1 .553.927 .892

88.954.000

426.623.813

1.553.927.892 5I5.577.813 \;*!,1r,

[1\

'2*

27.474.109.1s9

835.402.8252.148.655.373

2.171.985.452

15.640.000

4.336.2a0.a25 28.309.511.984b.rl

E!

BAn thufdt ninh na', ld n1t bO ptutn hqp hAnh vd phAi dryc doc cihg rA Bdo cAo hi chtnh ting hsp 40

c6ne rv cd pnAN vAN rAr erEN vrfr nnuDia chi: 56 215 ph6 L4ch Tray, phudng Eang Giang, qufn Ngd Quydn, thanh ph6 Hai Phdng

sAo cAo rAr cHiNH rdNG HqPCho nlm tdi chtnh k6t thfc ngdy 3 1 thring 1 2 nnm 20 I IBen thuy6t minh B60 cdo idi chinh t6ng hqp (ti6p theo)

ia=-r-L=-r_l^a--t -I{I^--

I+.lr-!

l+l

t-l

frii

l+-l

H.l

lt {i

Crl5rj

rgl-Jj

lJs_j

l+-t-:

r.aiHIr54r-lI+_.!-5-_-tF-j

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t- ..

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Htl=:l

tsl

1 Chi phi l6i vay v6n hoi

Chi phi l6i vay vi5n hori dili v6i c6c khoin v6n vaytt6 d6ng mdi tdu

T6ng chi phi Ini vay v6n hoi 8.131.528.800 11.971.035.000

-" .^ r . .l e von noa 4'28 Vo 8'7 Vo

Th6ng tin vd bQ phinTh6ng tin b0 phdn duqc trinh bdy theo linh wc kinh doanh vd khu vgc dia l;i. 86o c6o bQ phfnchinhyi5u li theo ltrh vgc kinh doanh do c6c ho4t ilQng kinh doanh cria C6ng ty duo. c t6 chtc viquan l! theo tinh chAt cria san phdm vi dich vu do C6ng ty cung c6p.

Linh vqrc kinh doanh

C6ng ty c6 cic hnh vuc kinh doanh chinh sau:

- Linlr vgc Dich w vAn tii bi6n

- Linh ruc Thuong m+i vi Dich vu khic

Th6ng tin vA ki5t qua kinh doanh, tAi sAn cti dinh vd cdc tdi sAn dii h4n kh6c vd gi6 trl c6c khoan chiphi lon kh6ng bnng tidn cna bQ phdn theo linh wc kinh doanh cria C6ng ty nhu sau:

Thuong m4i virVan tei dich vU Cong

Ndm nay

Doanh thu thuAn va ban hdng vd cung c6p 2.g50.7g5.787.tr2 14.2r0.969.7 53 2.865.006.'t57 .565dlch vqr ra b€n ngodi

Doanh thu thudn vd b6n hang vi cung c6p

dich ru gita c6c b0 ph4n

Ting doanh thu lhudn vl bdn hdng vd

cung cdp dlch vrg

Chi phl bQ phdn

K6t qun kinh doanh theo bQ phQn

C6c chi phi kh6ng phan b6 theo bO phan

Lgi nhufln ttr ho4t tlQng kinl doanh

Doanh thu ho?t dong tii chinh

Chi phi tni chinh

Thu nhip kh6c

Chi phi kh6c

Loi nhu\n sau thud thu nhQp doanh nghi(p

Tdng chi ph{ ttd phdt sinh ttd mua tdi sdn cd.Iinh vd cdc tdi s n ddi hgn khdc

Tdng chi pht khdu hao vd phdn bd chi phltrt tudc ddi hgn

Tdne eid tri cdc khodn chi pht ltn khdngbdng fidn @it chi phl khdu hao vd phdn bdchi ph{ tA fiudc ddi hqn)

35.277.509 803.2s6.s27.828

138.480.594.252 2.025.19s.591 440.s05.789.843

17.314.982.400

Nim nay

8.13 1 .528.800

Nim trufc

11.971.035.000

2.850.795.787.812 14.210.969.753 2.865.006.757.565

2.730.493.742.239

120.302.04s.573

21.194.039.581 2.751.687.78r.820

(6.983.069.828) 113.318.97s.74s

1203Q2.045.573

8.354.116.090

37 6 .7 08 .591 .061

s01 ;t40.871.732

2s4 .068 .373 .316

5.620.069.018

803.221.250.319

(6.983.069.828)

396.367 .081

120.792.280

1 .087 .4?6.009

(5.620.069.018)

113 .3\8.97 s .7 45

8 .7 s0 .483 .t7 I

37 6.829.383.341

s08.828.297.741

254.068.373.316

71s.171.168 18.030.153.868

ihh rut Id n1t bO ph^n hop thanh fi phdi tuqc dQc cing rA Bdo clio fii chikh

c6NG w cd pHnN vAn rAr erdru vrF_r runuDia chi: Sii 215 ph6 Lach Tray, phudng DAng ciang, quan NgO QuyAn, thanh ph6 Uai ehOngnAo cAo rAr cniNg TdNc HopCho nam tdi chinh k6t thrtc ngdy 3 1 thdng I 2 nAm 20 I IBln thuydt minh 860 c6o tii chinh t6ng hqp (ti6p theo)

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dich vu ra b€n ngodi

Doanl thu thudn vd b6n hdng vi cung c6p

dich 4r gita c6c bd ph6n

Tdng doanh thu thadn vl ndn hdng vitcung cdp dlch vr1

Chi phi bQ phfln

Kiit qua kinh doanh theo bO phan

C6c chi phi kh6ng phan bO theo bO phan

Lqi nhuan ft hoat dQng kinh doanh

Doanl thu hopt dQng tdi chinh

Chi phi tai chinlr

Thu nhQp kh6c

Chi phl kh5c

Chi phl thui: thu nl{p doanh nghiQp hiQn

hdnh

Chi phl thu6 thu nh{p doanh nghi€p hodn l4i

Lqi nhu\n sau thud thu nh\p doanh nghiep

Tdng chi pht ttd phtit sinh tti mua ldi sdn c6ilinh vit ctic tdi sdn ddi hqn khdc

T6ng cht pht khdu hao vit phin bd chi phtttd ttutc ddi hqn

Tdng gid fii cdc khodn chipht t(m khAngOdng UCn 6rtr cni pht khdu hao vd phdn bdchi pht ttd ttwdc ddi hgn)

S5 cu6i nimTdi san t4rc ti6p cria bg phfln

Tdi san phdn bO cho bQ phQn

C6c tdi sdn khdng ph6n bd theo bQ phfn

Tdng tdi sdn

Nq phai fie tr.uc ti6p cna bQ ph{n

Nq phei tra phen b6 cho b6 phdn

Nq phdi trd khdng ph6n b6 theo b0 phdn

Tdng nq phdi trd

Van tniThuong m4i vi

dlch vrl

2.604.246.53 5.898 1 1 6.298.728.402 2.72054s.264.300

2.604.246.535.898 116.298.728.402 2.720.545.261.300

c0ng

2.37 6.813.721.327

22'7 .432.814.571

t10.143.441.166 2.486.957.162.493

6.155.287.236 233.588.101.807

227 .432.814.571

34.822.328.600

256.341.292.533

140.035.942.279

18.803.869.8s8

7 .96r.s57 .980

4 .960 .543 .627

114.223.821.4s2

911.429.617.939

6.155.287.236

1..414.542.197

1.434.441.857

1 .7 45 .281 .454

1 .201 .692 .405

1.668.244.156

233.588.101.807

36 .236 .870 .797

257.775.734.390

141.781 .223 .733

20.011.562.263

9.629.802.136

4.960.543.627

Tii san vi ng phAi tra cria b0 phan theo lTnh Wc kinh doanh cria C6ng ty nhu sau:

5.001.732.169 119.228.553.921

105.569.767 914.535.187.706

155.713.310.171 2.417.368.014 458.130.708.488

1.386.200.315 1.386.200.315

Yin tiiThuang m4i vi

c0ng

19.910.173.143 5.t05.777.793.5945.085.867.620.45 I

118.052.434.132 118.052.434 .t325.223.830.227.726

3 .7 61 .402.911 .qss 8.611_441.788 3 .77 0.014.3 53 .643

t'7.327.226.8s5 17 327 .226 .855

3.787.341.580.498

B'tn thq,it ninh nay h nOt bA ph',n hqp tha h fi phai Aec doc cingr6i Bdo cdo hi chinh ing hqp

. CONG TY CO PHAN VAN TAI BIEN VIET NAMDia chi: s6 215 ph6 L4ch Tray, phudng Dang Giang, qu{n Ngd Quydn, thdnh ph6 Hdi Phong

BAo cAo rAr cHhur rduc sgpCho nam tdi chinh kiit thrlc ngay 3l thting 12 nam 201 IBan thry6t minh B6o c6o tAi chlnh t6ng hqp (ti6p theo)

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Tdi s6n tr.uc tii5p cria bQ ph{n

I ar san pnan bo cho b9 pnan

C6c Ai sa'n khdng phan b6 theo b0 ph4n

tong lal san

No phii tri flic tiiip cta bQ ph6n

Nq phei ta phan b6 cho bQ phfln

Ng phdi Fi khdng phan b6 theo bO phan

t ong nq pna, ,ta

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dich vq C0ng

56.509.678.587 4.790.928.rs t.386

Vin tii

4.734.418.472;199

98.237 .201.r32

3 .282.862.256.7 t1

98.23't.201.132

1.889.165.352.518

35.096.786.727 3.317.959.043.438

3 .737 .886 .448

3.321.696.929.886

3.737.886.448

Khu vqrc itia Ij,Hoqt dQng cria C6ng ty dugc phin b5 chri yilu d khu vgc trong nu6c vi ngoii nudc.

Chi ti6t doanh thu tnuan vd brin hang vd cung c6p dich vp ra b6n ngodi theo khu wc dia lli dga trdn

vf tri cria kh6ch hi,ng nhu sau:

Nim nav Nim tru&c

Khu vr,rc trong nu6c

Khu vgc nu6c ngoii

c0ng

Chi tiiit vc chi phi dd ph6t sinh tl6 mua tii san cil dinh vd cric tdi sin dii h4n kh6c vd tdi san bQ phintheo khu rgc dia lj dga tr€n vi tri cria tdi s6n nhu sau:

Chi phf tl6 ph6t sinh dC mua tii sincd dinh vi c6c tdi sin dii h4n kh6c TAi sen b0 phan

Ndm nav Nim trudc Nim nay Ndm trudc

494.960.267.996

2.370.046.489.569

461. .64t .02t .807

2.258.904.242.493

2.86s.006.7s7.56s 2.720.545.264.300

Khu vgc trong nu6c

Khu 1uc nu6c ngoiic0ng

138.77]'.074.530 i55.184.684.508

664.485.453.298 759.350.503.198

882.077.202.217 812.957.974.356

4.223.700.59t.377 3 .971 .970.177 .030

803.256.527.828 914.535.187.706 s.10s.777.793.594 4.790.928.151.386

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Thay rt6i u6c tinh k6 tor[n

Do nguy€n nhin suy tho6i kinh tii, ngny 03 thhng 4 n8m.2012, B0 Tii chinh tl6 c6 C6ng v[n sil

148ETC-TCDN cho ph6p c6c C6ng ty Vdn tni Bi€n do T6ng C6ng ty Heng hai ViCt Nam nam gitr

c6 ph6n tir 51% tro l€n, tlugc giim khAu hao nim 2011 so v6i mrlc ldr6u ha9 theo quy dinh t4i

Th6ng tu s5 zlztzoosfYl-sTC ngiy 20 thing 10 nnm 2009 cho mQt si5 tiu bi6n, mr?c giim t5i da

kh6ng qu5 75Yo. Theo <16, C6ng ty da ep dung mrlc giim 20oh 6ng chi phi k1rAu hao clQi tiu bi6n

tlugc trich trong ndm cho mQt s5 tdu bi,5n cria minh n€n chi phi khAu hao ndm 2011 gidm

91.552.633 .222 \\:JD.

Gin t4 hqp lf cna tiri sin vh ng phii tri tdri chfnhGid tr! hqp li

s6 cu6i nim s6 ttdu nnm

Tii sin tii chinhI ren va cac xnoan

lugng dudng nen

I ar san lar cnmll san

sang d,5 biin

s4.s67.598.s25

82.183.397 .343

129.951.578.130

80 .183 .397 .343

54.567.598.52s r29.951.578.130

82.183.397.343 80.r83.397.343

Ban thuyil ninh nqJ ld nAt bO prlan hqp thanh fi phai Arlc doc cinT .,/oi Bdo c6o ii chtnh tting hqp 43

cONG Ty cd pnhru vAru rAr erEN vrCr nlt-lDia chi: Sit 215 phii L4ch Tray, phudng Dang Giang, qufn Ngd Quy6n, thdnh ph6 Hai PhdngeAo cAo rAr cHiNH rdxc nqpCho nam tai chinh k6t thric ngdy 3 1 thring 12 ndm 201 IBAn thuy6t minh B6o c6o tii chinh t6ng hqp (tidp theo)

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c0ng

s6 cu6i nem

87 .327 .778.452

36 .694.7 65 .47 1

56 diu nem

104.451.110.751

100.864.028.408

56 cu6i nem S5 ttlu ntrrn

87.327.778.452 104.451.110.751

36.694.765.47t 100.864.028.408

260.773.539.191 415.450.114.632 260.773.539.791 415.450.114.632

382.114.084.961

3 .217 .7 61 .57 7 .07 0

131 .t3t .045 .225

3t9.065.121.132

2.797 .501.370.526

168.380 .7 t8 .479

382.114.084.961 3t9.06s.r21.132

3.217.7 61.s77.070 2.791.501.370.526

131.181.045.225 168.380.7t8.479

1

Gi6 tr! hqp lj cria c6c tai san tii chinh vd ng phdi tri tii chinh iluo. c phan 6nh theo gi6 tri mi c6ng

cu tdi chinh c6 th6 duo. c chuy6n d6i trong mQt giao dich hiQn t4i gita cic b6n c6 ddy dn hi6u biiitvd mong mutin giao d!ch.

Cdng ty srt dqng phuong ph6p vi gi6 clinh sau d6 u6c tinh gi6 tri hqp lj:. Gii tri hqp lf cta ti€n mit, tidn gui ngin bang ngan h4n, crlc khoin phii thu khSch hang, phni

tri cho ngudi b6n vi ng phii tri ngin h4n kh6c firong duong girl ni s6 s6ch cta c6c kloin mpc

ndy do nhfrng c6ng cp nAy c6 kj h4n ngin.. Gia fl hqp $ cria c6c khoin phdi thu duo. c drinh gi5 dga h€n c6c th6ng tin nhu l6i su6t, rui ro,

khi ning tra ng vi tinh ch6t rui ro lidn quan d6n khoan ng. Tr€n co s6 drinh giri ndy C6ng tyu6c tinh dy phdng cho phin c6 khi nang kh6ng thu hdi duo. c.

. Gie d hqp l! cta c6c tdi san tdi chinh sin sang dii ben tlu-oc ni€m yt5t tr€n thi trudng chr?ng

khorin ld giri c6ng b6 giao dlch t4i ngiy kt5t thtc nam tii chinh. Gi6 tri hqp l1i crla cric tdi san tdichinh sin sdng tt6 b6n chua ni6m y6t dugc udc tinh bang c6c phuong ph6p dlnh gi6 phir hqp.

Tii sin tlim bioTdi sdn thd chdp cho tlon v! khdc

C6ng ty da th6 ch6p tdi san c5 einl trfu hinh de dam bio cho c6c khoan vay crla ngdn hing (xem

thuyi:t minh s6 V.10 vn V.26). Th6ng tin v6 vi6c th6 ch6p tdi sin cho don vi khiic nhu sau:

Thi sin th5 ch6p Gi6 tr! s6 sich Di6u khoin vir tlidu kifn th6 chip55 cu6i nlmPhuong tiQn v{n tii truy6n din(dOi tnu)

c0ng

4.049.357 359.01.0 Th6 ch6p tdi snn hhh thdnh tir vi5n vay

Tii sdn nh\n thd chdp crta ilon v! khtic

C6ng ty kh6ng nim git tdi sin tlim b6o nio cria don vi khric vdo ngiy 31 th6ng 12 ndm 201 1 vd

vAo ngiy 31 th6ng 12 ndm 2010.

Rfri ro tin dgngRrii ro tin dung li rui ro md mQt b€n tham gia trong hqp d6ng kh6ng c6 khi ndng thuc hiQn dugc

nghia v1r cria minh d5n d6n tiin th6t v6 tni chinh cho C6ng ty.

C6ng ty c6 c6c rui ro tin dpng tu c6c ho4t tlQng kinh doanh (chn yiiu d6i v6i c6c khoin phii thu

khich hdng) vd hoqt dQng tni chinh (tidn gui ngdn hing c6c c6ng cg tai chinh kh6c).

3.731.056.707.256 3.284.947.210.137 3.73L.056.107.256 3.284.947.210.137

4.049.357.759.010 T#\-:\r A r{Hl]TY,l/ lll,lj'

vi ru1

4r^fl0t i4

Ban th !,it ninh ney ld n1t bO ph,n hqp thanh vd phai Aqc dac cing voi Bao cdo tAi chinh l6ng hap 44

' c6Nc w cd pHnN vAn rAr erEn vrB-r nlr'tDia chl: 56 215 ph6 L4ch Tray, phudng Ding Giang, qu{n NgO Quydn, thdnh ph6 Hai Phdng

eAo cAo rAr cHiNH TdNc HOPCho nam tdi chinh k6t thfc ngay 31 th6ng 12 nim 201 1

Ben thuy6t minh 86o c6o tii chinh tiing hqp (tiilp theo)

Phdi thu khtich hdngC6ng ty ginm thi6u rui ro tin dung bdng c6ch chi giao dlch v6i c6c tlon vi c6 khi nnng tii chinh ti5t,

nhdn vi6n k6 tofn c6ng nq thudng xuydn theo d6i nq phii thu di5 d6n d6c thu hdi. Tr6n co sd niyvi khoan ph6i thu cta C6ng ty li6n quan di5n nhidu kh6ch hang kdic nhau n€n rui ro tin dqng

kh6ng tip trung vio mQt kh6ch hdng nhAt dinh.

-.)I ten gn ngon nang

Phen l6n tiAn gui ngnn hang cria C6ng ty ttugc gui t4i cric ngAn hang l6n, c6 uy tin s Vi€t Nam.

C6ng ty nhan th6y m'tc dq t4p trung *i ro tin dqng diSi v6i ti6n grii ngrin hing lir thip.

9. Rrii ro thanh khoinRrli ro thanh khoan ld rui ro C6ng ty gAp ki6 khan khi th{c hiQn nghia vu tiri chin}r do thi6u tiAn.

Ban Tdng Gi6m d5c chiu tr6ch nhiQm cao nhAt trong quin lj rrii ro thanh khori.n. Rrli ro thanh

kho6n cria C6ng ty chri yilu ph6t sinh tu viQc c6c tAi san tii chinh vd ng phii trA tdi chinh c6 cicthdi tlitim tl6o hsn lQch nhau.

c6ng ty quan lj rui ro thanh khoan th6ng qua viQc d1ry tri mot luqng ti6n vd-c6c khoan tuong

auog iiAn ph,:L -frqp

vi c6c khoin vay d mtc mi Ban T6ng Gi5m_di5c cho ld ttrl tlti d6p img nhu ciuhoAt ttQng cna C6ng ty nhd. gi6m thi6u 6nh hudng cria nhtng bi6n dqng vi: lu6ng ti6n.

Thdi hen thanh to6n cria ciic khoin nq phii trd tai chinh dqa tr6n c6c khoan thanh to6n dU ki6n theo

hgp ddng chua dugc chi6t khAu nhu sau:

Tt I nim trd TrGn I ndm d6n 5

xu6ng nim Tren 5 ntrm

so cuol nam

Phai fie cho ngudi b6n

Vay vA ng

C6c khoin phdi trd kh6c

c0ng 838.284.713.335 2.443,880.7 53.921 448.891.240.000 3.731.056.7 07.2s6

c0ng

367.811.110.651 14.302.974.310

340.425.s34.000 2.428.588.803.070

130.048.068.684 988.976.541

382.114.084.961

448.747.240.000 3.217 .7 61 .s77 .070

144.000.000 131.181.045.225

C6ng ty cho ring mrlc dO tAp trung rui ro d5i v6i vigc tri nq h thip, C6ng ty c6 khi ning thanh

to6ricic khodn nq diin han tu ddng tidn tr) ho4t dQng kinh doanh vi tiAn thu tir c6c tdi sdn tii chinh

tl6o han.

10' ili ]j ;T,ttr--h rui ro mi gi6 tri hqp rf ho[c cic lu6ng ti6n trons tuons lai cria c6ng cs tiichinh s6 bii5n <loig theo nhirng ihay d6i cria gie thi truong. Rrii ro thi truong bao g6m rui ro ngo4i

tQ vi rui ro l6i suAt.

C6c ph6n tich vA dO nh4y trinh bdy duoi rtAy dugc lip tr€n co,sd gi6trf cdc khoan nq thuan, ti lC

gita c6c khoan ng c6 lai su6t c6 dinl vd c6c kho6n ng c6 lai suAt the n6i ld kh6ng thay d6i.

Riti ro ngoqi tQ

Rrii ro ngoai tQ li rui ro mi gie tl.i hqp $ ho[c cic ludng tiAn trong tuong lai ctia cdng cq tdi chinh

sc bi6n dQng theo nhang thay il6i cira t'i gie h6i doAi'

Voi gin dinh cic biiin s5 kh6c kh6ng thay d6i, rlQ nhay cria lgi nhuin sau thu6 vd v6n chri so htucria C6ng ty tliii voi c6c thay d6i c6 th6 xdy ra d mric elQ hqp li cria ri ei6 USD nhu sau:

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:=

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39.044.791.5s4

Rrti ro ldi sudt

Rrii ro l6i su6t lA rui ro mi gi6 trl hqp lf hoac cric lu6ng ti6n trong tuong lai cria c6ng cp tii chinhs€ bii5n d6ng theo nhtrng thay d6i cria l6i su6t thi trudng.

Rti ro l6i su6t cria C6ng ty chri y6u li€n quan c6c khodn vay.

C6ng ty quin lj rui ro hi sr,At bittg c6ch phdn t(ch tini hinh thi trudng d6 c6 dugc cic lai su6t c6loi nhat vd van nim trong gioi h4n qurin l;i rui ro cLia minh.

, , ,'l :,,, ,, , A , IV6i gia tlinh cric bi6n s6 khric kh6ng thay tl6i, bi€n clgng cia lqi niufu sau thue vd von chu so h&u

cira C6ng ty tltii voi thay d6i cria lai su6t diSi v6i cec khoin vay c6 lai suSt thi n6i nhu sau:

Thay d6i ldi Anh hutrng tt6n Lgisu6t 1X; nhufn sau thu6

Nim nayt-

Lar suat tang

Lai su6t giim

Mric thay d6i lai suAt sri dung d6 phAn tich du-o. c gii ttlnh tr6n tliiu kien c6 thd quan sdt duoc cria

thi truong hiCn tai.

L{p, ngdy 18 th ng 4 nem 2012

Nguoi lip bi6u

Nguy6n Bi Truhng Nguy6n Thi Anh Tuy6t V[ Iliru Chinh

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VANTAIBIEN

VIETNAM

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