C O N G T Y C 6 P H A N V A N T A I B I E N H A I A U ( M A C K : S S G ) So 12 Doan Nhu Hai phucmg 12 quan 4 Tp. H C M

Tel: 08.38266254/38266781; Fax: 08.38266712 Website: www.seagullshipping.com.vn

E-mail: sesco@hcm.:^t.vn

BAG CAO THirdNG NIEN NAM 2016

Thanh pho Ho Chi Minh, thdng 4 nam 2017

CONG TY CO PHAN VAN TAI BIEN HAI AU •

So 12 Do£ln Nhu Hai phucmg 12 qu^n 4 Tp. H C M Tel: 08.38266254/38266781; Fax: 08.38266712

Website: www.seagullshipping.com.vn E-mail: sesco@hcm.fpt.vn

BAO CAO THirONG NIEN NAM 2016 Ma C K : SSG

I. Thong tin chung

i . Thdng tin khai qudt: Lfch sik hoat dfng cua Cong ty

Ten Cong ty

Ten viet tat

Ten Tieng Anh

Cong ty Co phan Van tai bien Hai Au

SESCO

SEAGULL SHIPPING COMPANY

Bieu tuomg cua Cong ty : i SlE»DO

GiSyCNDKKD : S6 4103000083 do So Kd hoach va Ddu tu

TP.H6 Chi Minh cap, d^g ky lln dau ngay

01/06/2000, dang ky thay d6i l in thur 7 ngay

07/07/2016.

• Von dieu le

• Dia chi

• Dien thoai

• Fax:

• Webside

• Ma CO phieu

50.000.000.000 d6ng (Nam mucri ty ddng).

S6 12 Doan Nhu Hai, p. 12, Quan 4, Tp. HCM.

(84-08)3 8266781

(84-08)38266712

www.seagullshipping.com.vn

SSG

c VA

- Qua trinh hinh thanh va phdt triin: Nam 2000, theo chuong trinh c6 phan hoa doanh nghiep Nha nirdrc cua Chinh

phu, cong ty c6 phin Van tai bi^n Hai Au dugrc thanh lap theo quylt dinh s6 29/2000/QD-TTg ngay 28/02/2000 cua Thu tuong Chinh phu. Tu mot cong ty nha nuac true thupc Cong ty van tai Bien Viet Nam (Vosco) chuyin d6i mo hinh hoat dong thanh cong ty c6 phan.

Tai thai diem c6 phan hoa, tai san cua Cong ty c6 ph§n Van tai biln Hai Au la tau van tai hang kho mang ten Southern Star, c6 tai trong 6.500 DWT, dong n^m 1983, tri gia tai san khoang 13,5 ty d6ng. V6n c6 phlin la 15.000.000.000 ddng.

Kinh doanh van tai bien la hoat dpng kinh doanh chinh. Cong ty c6 dpi tau chuyen cha hang hoa xuat khau, nhap khau va van chuyen hang hoa giiJa cac cang quoc te. Vung boat dpng cua dpi tau Cong ty khong ban che. Sau 14 nam boat dpng, Hai Au da c6 nhiJng buofc phat trien nhit dinh. Khach hang tin tu6ng dpi tau cong ty van chuyin hang hoa an toan, dam bao chSt luang. Dpi tau cong ty tir 01 con tau trong tai 6.500 tan khi thanh lap den cu6i nta 2006 dpi tau phat trien thanh 04 tau vdi tong trong tai tren 30.000 tan. Den 31/12/2016 dpi tau cong ty con 02 tau vai tong trpng tai 21.266 tan, tuoi tau binh quan 13 tuoi.

Cu6i nam 2008, cong ty diu tu mua tru sd so 12 Doan Nhu Hai phucmg 12 quan 4 Tp. H6 Chi Minh. Trong qua trinh boat dpng, cong ty luon c6 gang tuan thu phap luat tai Viet Nam va phap luat quoc te. Thue hi?n day dii nghla vu doi vai ngan sach nha nuac, khong na dpng thue.

Ngay 05/01/2011, c6 phieu cong ty duac niem yet tai Sd Giao dich chiing khoan Ha Npi (HNX) vdi ma chumg khoan SSG. Do bi 16 3 nSm lien tiep, ngay 15/05/2015, CO phieu cong ty bi buy niem yet tai HNX.

Tu ngay 03/06/2015, c6 phieu c6ng ty (SSG) niem yet va dang ky giao dich tai thi truong UPCOM. Z Nganh nghi vd dfa ban kinh doanh

- Nganh nghe kinh doanh chinh cua cong ty la van tai bien trong va ngoai nuac.

- Dia ban kinh doanh: Van tai hang hoa gifta cac cang trong nuac, gifta cang trong nuac va quoc te, giita cac cang quoc te. Cac tau cua cong ty chu yeu boat dpng a khu vuc Dong Nam A va BSc a. 3. Thdng tin vi mo hinh quan trj^ tS chitc kinh doanh vd bS may quan ly,

Cong ty C6 phhn Van tai bien Hai Au boat dpng theo Luat doanh nghiep 2015, Dieu le Cong ty. Bp Luat Hang Hai va cac luat khacco lien quan

4, Djnh hu&ng phdt trien - Cong ty c6 ging tre hoa, tang trpng tai dpi tau. Tuy nhi6n, hifn nay kinh

doanh van tai bien g5p rat nhieu kho khSn nen tarn thai cong ty chua diu tu th6m tau, phat trien cac dich vu khac.

- Trong qua trinh kinh doanh, cong ty luon tuan thii theo cac quy trinh quan ly an toan dam bao an toan doi vai moi truong, xa hoi va cong dong. 5. Cdc rui ro:

Sau mpt thai gian giam gia, hien nay gia dau l^i tang, chi phi nhien lieu, diu nhat la cac khoan muc chi phi Ion chiem tren 40% doanh thu. Gia dau tSng, chi phi dich vu hang hai tang, hang hoa khan hiem, tau ch^y rong nhi^u ma gia cuac van tai giam khien cho cac doanh nghiep van tai bien hien nay gap rat nhieu kho khSn. Khung hoang kinh te khu vuc va die giai sdn xuat dinh tre anh huong manh me den kinh doanh van tai bi6n. Ngoai ra, thai tiet ciing la mpt ylu t6 hit khd khan^ anh huong den an toan cua con ngu5i, tai sdn va hang hoa van chuyen, thdi gian xep do hang hoa. De ngan ngua rui ro, cong ty luon tham gia day du cac loai bao hiem nhu bao hiem than tau, bao hiem trach nhiem dan su chu tau doi vai ben thu 3, bao hiem tai nan thuyen vien.

II. Tinh hmh hoat dong trong nam n m 2016 1. Tinh hinh hoat dpng san xudt kinh doanh

Nam 2016, thi truong kinh doanh van tai bien van rat am dam. Gia dau tSng, hang hoa khan hiem, tau phai chay r6ng nhieu nen hifu qua kinh doanh thap.

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D8 dam bao hieu qua kinh doanh va d t dugc cac chi tieu do D^i hoi d6ng c6 dong nam 2016, Ban di6u hanh c6 gSng tim khach hang cho thue dinh ban ca 02 tau. Tuy nhien khach hang chi thue tau Sea Dream, khong thue tau Sea Dragon. Giij:a thang 11/2016, mai c6 khach hang thue dinh ban Sea Dragon.

Cong ty da phai cit giam chi tieu, ban che toi da cac chi phi trong quan ly khai thac dpi tau. Ngoai ra phai ke den su dong thuan va g3n bo cua can bp cong nhan vien trong cong ty da chia se kho khan sat canh cung nhau dua cong ty vupt qua giai doan kho khan

- Kit qua hoat dong kinh doanh trong nam 2016

s6 XT NOlDUNG

PHE D U Y | T CUA

D A I H O I fi6NG C6 DONG

THy*C Hl fN NAM 2016

SO SANH TH V*C m^N vofi

PHE D U Y | : T

SO SAN;H V 6 l THV*C HI$N

NAM 2015

1 long doanh thu van t^i bi6n (trieu dong) 60.000 52.170 86,95% 68,30%

2 Quy Iirotig (trieu dong) 8.600 8.507 98,92% 101,47%

3 Miic trich khau hao tau

- Tau Sea Dream: 5%

- Tau Sea Dragon: 6,67%

- Tau Sea Dream: 5%

- Tau Sea Dragon: 6,67%

- Tau Sea Dream: 5%

- TAu Sea Dragon: 6,67%

100,00%

4 Lgfi nhu|n sau thu6 TNDN (trieu Sng) (4.489) (14.834) -

(nam 2015 Cong ty Id

11.623 trieu dong)

- Tinh hinh thue hien so v&i ke hogeh Trong nSm 2016 Cong ty da hoan thanh cdc Nghi quy^t cua Dai hpi d6ng C6

dong Cong ty ve khau hao tau, trich quy tien luang, nhung khong hoan thanh duac chi tieu doanh thu va lai nhuan. Trong do:

- Tong doanh thu van tai d t 52.170 trieu dong, bing 86,95% ke hoach (60.000 tri^u d6ng) do tir ngay 22/08/2015, cuoc thug dinh han tau giam 9% so v6i thai diem lap ke hoach va tau Sea Dragon cho thue dinh han 45 ngay tu 17/11 den 31/12/2016 (ke hoach tau Sea Dragon tu khai thac ca nSm 2016).

- Quy ti6n luang quy t toan thirc t6 la 8.507 tri^u ddng bang 98,92% kk hoach (8.600 trieu dong). Nhu vay Cong ty da chu dpng ti6t giam mpt phan chi phi tien luang theo dan gia dupe phe duyet.

- Khau hao tau Sea Dragon la 6,67% va khau hao tau Sea Dream la 5,0%, bang 100%ka hoach.

- Mifc chi thu lao Hpi ddng Quan tri va Ban Ki6m sodt: Khong c6.

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- Nam 2016 Cong ty bi 16 14.834 trieu d6ng, trong do lo ho£it dong tai chinh la 5.176 trieu dong (16phdt sinh do lai vay Id 3.918 trieu ddng vd Id chenh l^ch ty gid la 1.258 trieu ddng) va 16 cua hoat dpng khai thdc tau la: 9.658 trifu d6ng,

Nhu vay du c6 nhi^u c6 gSng v6 cac chi tieu neu tren nhung Cong ty vin khong dat ke hoach ve chi tieu doanh thu va Igd nhuan do Dai hpi d6ng c6 d6ng thuong nien ngay 21/04/2016 da thong qua. Viec 16 kinh doanh nam 2016 cao hon nto 2015 cung la thue trang chung cua cac doanh nghiep kinh doanh van tai bi6n hien nay nhit la cac doanh nghiep dau tu vay USD de mua tau

2. To chitc vd nhan sw: 9

- Danh sdch Ban dieu hanh vd cdc cdn bd quan Iv:

STT H9 ten Cbirc danh T^l^Hh^cSphan 'c6 bieu quy t

1 Nguyen Hiiu Hoan Giam d6c 3,10%

2 Le Thanh Ha Ke toan truong 0,10%

3 Nguyin Cao Thing Truong phong Khai thac -Thuong vu 0,85%

4 Nguyen Xuan Lpc Truong Ky thu§t - V^t tu 0%

5 Nguyin Van Trung Truong phong Phap che An toan 0%

- Ly lich Ban dieu hdnh a. Thanh vien Hoi dong quan tri kiem Gi§ni doc dieu hanh

1. Hp va ten: Nguyin Hihi Hoan 2. Gioi tinh: Nam 3. Trinh dp chuyen m6n: Ky su kinh t6 van tai bien 4. Qua trinh cong tac:

Tir 1979-1983 Can bp Phong Hang hai Cong ty Van tai biSn Viet Nam

Tu 1983-1988

Tir 1989-1990

TIT 1990-1995

Tir 1995-2000

Can bp Phong Khai thac Thuong vu Cong ty Van tai bien Viet Nam

Quan tri truong tau T6 Lich

Dai di?n C6ng ty Van tai bien Viet Nam tai Thai Lan, Giam d6c di6u hanh Cong ty lien doanh Van tai hikn TVS tai Bangkok, Thai Lan

Giam d6c Cong tj Van tdi bi6n Hai Au, thupc Cong ty Van tai bi6n Viet Nam

Tu 2000- 2002 Uy vien Hoi d6ng Quan tri kiem Giam d6c Biku hanh Cong ty C6 phan Van tai bi6n Hai Au.

Tir 2002-2008 Uy vidn Hpi d6ng Quan tri Cong ty C6 ph§n Vdn tai bi^n Hai Au, Pho truong ban K6 hoach Dhu tu C\ic Hang hai Viet Nam

Tir 2008 - 2014 Uy vien Hpi ddng Quan tri kiem Giam d6c Dieu hanh Cong ty C6 phin Van tai bi6n Hai Au.

Tir 2014-2015 Pho Chu tich Hpi ddng Quan tri kiem Giam d6c Biku hanh Cong ty Co phan Van tai biln Hai Au.

b. Ke toan trirong 1. Hp va ten: Le Thanh Ha 2. Gioi tinh: nvc 3. Trinh dp chuyen mon: Cur nhan Kinh ti 4. Qua trinh cong tac:

Tir 1997-1999 : Lam viec tai phong Tai chinh - K6 toan Cong ty Van X tai bien Viet Nam

Tu 1999-2000 : Lam viec tai Cong ty V§n tai biln Hai Au true thupc

Cong ty V§n tai bien Vipt Nam

Tu* 2000-d6n nay : Lam viec tai Cong ty C6 phhn Van tdi hikn Hai Au

- S6 luang nhan vien cong ty vao ngay 31/12/2016 la 47 nguoi,

- Chinh sach doi voi nguoi lao dpng: • Chinh sdch tuyen d^ng, hudn luyen vd ddo tgo:

De giam bat chi phi trong nam, cong ty da giam bat bp may quan ly van phong. Nang cao hieu qua cong viec cua tOmg can bp cong nhan vien, khong tuyen them nguoi khi ngudi lao dpng nghi. Khong bo sung churc danh Pho Giam doc thuat khi can bp giii vi tri nay ve huu.

Nham dam bao so luang, ch t luang cua thuyen vien lam vipc tren cac con tau trong dieu ki§n n§ng nhpc nguy hiem, c6ng ty xay dung ke hoach tu^en dung lao dpng d^ bo sung ngu6n nhan luc. Cong ty thue hien chinh sach tuyen dung cong khai, rpng rai, dung chuyen mon nghiep vu. Sau khi tuyen dung, dupe Cong ty huan luyen co ban nhim dam bao hoan thanh cong viec duac giao. • Chinh sdch bao dam an todn lao dong:

Mpi chirc danh lam viec tren tau deu dupe huan luyen va c6 chijmg chi an toan phu hpfp, dupe trang bi phong hp ca nhan dam bao yeu cau an to^. To chuc mang

6

luai an toan vf sinh, dam bao don d6c, nhic nha thue hien quy trinh an toan trong tung ca lam viec. • Chinh sdch tien Immg:

Quy tien luang khong tang trong khi do gia nhan cong cang ngay cang tang vi tien luomg, tidn cong la don bay de tSng nang suit lao dpng va tang cuong hieu qua cong tac. De dam bao luang cho kh6i thuyen vien, Wh giam thilu chi phi tih\, cong ty da giam luong khoi quan ly. Chinh sdch tien luang duoc xay dung tren co so dam bao hai hoa cac Ipi fch ciia cong ty va Ngucri lao dpng, phu hop dSc thu cua nganh nghe di bien va thi truong lao dpng.

Chinh sdch phuc lai: Cong doan cong ty cham lo dcri s6ng cua can bp cong nhan vien va thuy6n

vien, thucmg xuySn thto hoi 6m dau, hieu hi. Tit ca cac tau cua C6ng ty d8u co phong cau lac b6 duoc trang bi diy du cdc trang thiet bi phyc v\ doi s6ng tinh thin thuyen vien khi lam viec trong dieu kien ndng nhpc, nguy hilm.

3. Tinh hinh dau tu, tinh hinh thwc hi$n cdc du an: Nam 2016 tinh hinh kinh doanh van tdi bien noi chung vd cong ty co phan Van

tai biln Hai Au n6i rieng chua co diu hieu khoi sic. Tuy gia dau da giam sau so vdi nam 2014, nhung hang hoa luan chuyln khan hi6m lam cho nganh van tai bien hang kho am dam. Cong ty da t^m dung khong tiep tuc dam phan, giao dich voi cac don vi m6i gioi mua ban tau.

4. Tinh hinh tai chinh

a. Tinh hinh tai chinh: Don vi tinh: VND

Chitiiu Nam 2015 Nam 2016 % TSng giam

Tong gid tri tai san 144.028.371.326 121.335,697.911 84,24%

Doanh thu thuan 76.385.554.838 52.170.205.312 68,30%

Lai nhuan tit hoat dong

kinh doanh (11.526.109.855) (14.831.921.568)

Lai nhuan khdc (96.699.124) (2.100.000)

Lai nhuan truac thue (11.622.808.979) (14.834.021.568)

Lai nhuan sau thue (11.622.808.979) (14.834.021.568)

Ty le lai nhuan tra co tuc 0 0

b. Cdc chi tieu tai chinh chu yeu:

Cdc chi tieu Nam 2015 Mm 2016

/. Chitiiu vi kha nang thanh todn - He s6 thanh toan ngSn han

TSLD/ Nangdn han - He so thanh toan nhanh

(TSLD-Hang t6n kho)/ No ngdn han

0,14 0,12

0,03 0,02

2. Chi tiiu ve ca cau von - He so ngf/Tong tai san (Idn) - He so ngr/V6n chu s6 huu (lan)

0,60 -10,89

1,19 -6,34

5. Chi tieu vi nang Itrc ho^t dpng - Vong quay Hang ton kho

Gia von hang ban/ Ton kho binh quan - Doanh thu thuin/ Tong tai san (Idn)

22,29 0,53

40,36 0,43

4. Chitiiu ve kha nang sinh l^i

- He so Lai nhuan sau thue/Doanh thu thuan

- He s6 Lai nhuan sau thud/Von chu sa huxi

- He so Led nhuan sau thue/Tong tai san - He so Lpi nhuan tir hoat dpng kinh doanh/ Doanh thu thuan

-15,22%

148%

-8%

-15,09%

-28,00%

65%

-12%

-28,00%

* vi kha nang thanh todn: He so thanh todn ngan ban va he so kha nang thanh toan nhanh la chi s6 the hi§n kha ndng thanh toan cdc khoan na ngan ban khi dkxi ban tra na cua Cong ty. He so kha nang thanh toan cua cong ty nam 2016 khong t6t bdng nam 2015 do gia cuac van tai giam khien doanh thu sut giam nhung chi phi dich vu khong gidm.

* Vi ca cdu vSn: Phdn lan nguon v6n boat dong cua cong ty duac tai tra tu ngu6n v6n vay. Cong ty da su* dung don bdy tai chinh d mure tuong doi lan. Day cung la net dac trung cua cac doanh nghipp van tai bien khi ddu tu phat trien va tre boa dpi tau. V6n vay thucmg chi8m 70-75% gia tau. Nam 2016, he s6 np tren tdng tai san cua cong ty tang so vcri nam 2015.

* vi hi$u qua sinh lai: Thi truong van tai bien trong nam 2016 khong co dau hieu khdi sic nen cong ty bi 16 do gia cudc sut giam. Tau nam da sua chiia dinh ky 25 ngay. 5. Ca cdu cS ddng, thay dSi von ddu tir cua chd s& hitu a. Cd phan

- S6 luong c6 phi€u dang luu hanh la 5.000.000 c6 phi^u pho thong (Nam trieu CO phieu).

8

- Hien nay Trung tarn luu ky chung khoan quan ly s6 c6 dong nen danh sach c6 dong chi duac cung ckp khi cong ty thue hien viec eh6t quy8n c6 dong theo ludt dinh. b. Ca cdu CO ddng

- Thong tin chi tiet ve timg co dong Idn (So h&n tir 5% v6n tra len):

STT Ten CO dong Dja chi Ty If SOT hfru / Von dieu If

1 T6ng Cty Hang Hai V N ~ Cong ty TNHH MTV

Toa nha Ocean Park, s6 1 Dao Duy Anh, Q.Dong Da, Ha Noi 26,46%

2 Tong cong ty Bao Viet Nhan Thp

Ting 37, keangnam Hanoi Landmark tower, ducmg Pham Hiing, quan Nam tu

Liem,TPHaN9i 8,82%

3 Cty CP Quan Ly Quy Tin Phat

phong 305, ting 3, thap A, toa nha Sky Tower, s6 88 Lang Ha, Dong Da Ha Noi 8,82%

4 Co dong nho 55,90%

c. Tinh hinh thay doi vdn dau tu cua chu sa huu: Trong nSin, v6n di8u le cua Cong ty khong tha); d6i: 50.000.000.0000 VND

(Nam muai ty d6ng) do khong phdt smh dot tang v6n c6 phan nao. d. Giao dich cd phieu quy

So luang CO phieu quy hien tai la 18.810 co phieu. Trong nam khong phat sinh giao dich co phieu quy c. Cdc chung khodn khdc

- Cong ty khong co trai phieu dang luu hanh theo timg loai (trai phieu co the chuyen doi, trai phieu khong the chuyen doi...) 6. Bao cdo tac dpng lien quan den moi trudng vd xd hpi cua cong ty 6.1 Quan Iv ngudn nguyen vat lieu Nganh nghe kinh doanh cua cong ty la van tai bien. Day la nganh dich vu khong phai nganh san xuat nen khong co nguyen vat lieu dau vao. 6.2 Tieu thu nang luong: a. Nang luang tieu thu true tiep: cac tau khi van hanh khai thac sir dung dau D/O va F/0. Ngoai ra tren vdn phong tieu thu dien sinh ho£it.

r

b. Nang lu<^g tiet kiem: - Van hanh tau hoat dong vai toe do hgrp ly de giam thieu muc tieu hao nhien lieu. Trong sinh boat cua Thuyen vien, ti6t kiem dien dk giam nhieu li^u cho may den.

y \ N

9

- Doi vai dien sinh hoat tren van phong: Tik kiem di^n t6i da: Ra vao dong cua, tit den. Han chfi bat di8u boa. Sijf dung cac nang luomg thien nhien khi di6u kien thai tiet cho phep. c. Cdc bao cdo, sang kien, tiet kiem nang lu(mg: Han che sir dving dieu boa trong kh6i van phong nhim giam su thoat nhiet ra ngoai khong khi va thai khi C02. Tr6ng nhieu cay xanh trong khuon vien cong ty tao bong mat 6k giam thilu cong suit lam viec cac thiet bi lam mat. 6.3 Tieu thu nuac: a. Ngudn cung cap nude vd lu^mg nude su dting: + Doi vai cac tau van hanh tren bien: Nu6c dugfc mua tu cac nha cung cip dich vu tau bi6n khi cap cang va dupe du tru* trong cac ket nu6c. Ngoai ra, m0t s6 tau bi6n CO thd san xuit duac nu6c ngpt tu nuac bi^n. Trung binh m§i tau hikn sir dung gin 8 tan nuac/ ngay. Nuac duac dung de phuc vu sinh boat cho thuyen vien va rOra him hang sau khi dQ hang, lam mat may. + Doi vai kh6i van phong: Nuac duac mua tu cac cong ty cap nuac va phuc vu ca nhan trong thdi gian lam vipc tai van phdng. Khdi lupng nude su dung hang thang khoang 25 m / thang. b) Ty le phan tram vd tong luang nu&c tdi che vd tai sic dung + Tren cac tau bien, khi chay bien cac tau co the lpc dupe khoang 4 tin nude ngpt/ ngay. Lupng nude trung cit nay chi sijr dung d l nia him hang, tim giat khong dung de nau nudng hay Sn uong. 6.4. Tuan thu phap lugt ve bao ve mdi truong Do cac tau ciia cong ty boat dpng khong gidi ban tren cac vung bien tren thS gidi. Chinh vi vay, cong ty luon luon tuan thu nghiem ngat luat phap cua Vi§t nam va cac nude sd tai trong do cd phap luat ve bao vf mdi truong. Trong nSm cong ty khong bi xu phat vi pham vi luon tuan thii luat phap va cac quy dinh ve mdi truong. 6.5. Chinh sdch Hen quan den ngudi lao ddng a) Sd luang lao dong, muc luang trung binh doi vdn nguai lao ddng So luong ngudi lao dpng cong ty tai thdi diem 31/12/2016 la 47 ngudi. Muc luong binh quSn tren 10 trieu ddng/ ngudi. b) Chinh sdch lao ddng nham dam bdo sue khoe, an todn vd phuc lai eua nguai lao dong: Ngudi lao dpng cong ty dupe ddng BHXH, BHYT, BHTN diy du. Ngoai ra cong ty con tham gia bao hiem trach nhiem dan sir cua chu tau vdi ben thu 3, tham gia bao hiem tai nan thuyen vien. Che dp phuc Ipi cua ngudi lao dpng: Cong ty to chuc thSm hoi, dpng vien ngudi lao dpng va gia dinh theo dung quy dinh cua phap luat e) Hoat ddng ddo tao nguai lao dong:

10

Nghe di bien la nganh nghS doc hai, nguy hiam. Cac thuySn vien khi nhap tau d6u qua cac lop huin luy?n an toan tit ca ban d^n nang cao, cuu sinh, cim hoa. Ngoai ra theo quy dinh cua phap lu^t, khi tren hikn dinh ky ngudi lao dong phai td chijrc thue tap cijru sinh, cuu hda.

- So gia dao tao trung binh moi nam, theo nhan vien vd theo phan loai nhan vien: Thuyen vien cong ty dam bao s6 gid dao tao theo dung quy dinh cua phap luat Viet Nam va quoc te. - Cdc chuong trinh phdt trien ky nang vd hoc tap lien tuc de ho tra ngudi lao ddng ddm bdo CO viec lam vd phdt trien su nghiep Cong ty luon tao dieu kien cho ngudi lao dong hoc tap, phat trien chuyen mon. Ngudi lao dong cd chuyen mon nghiep vu cao la nhan td quan trong dam bao cho ho on dinh cong viec va phat trien su nghiep. 6.6. Bdo cdo lien quan den trach nhiem ddi vai cdng ddng diaphtrang HSng nSm, cdng ty hd tra tai chinh cho chuong trinh phat tri€n cong ddng do chinh quy6n, Dang uy, cdng doan dia phuong noi cdng ty ddng tru sd phat dpng. 6.7. Bdo cdo lien quan den hoat ddng thi truang vdn xanh theo huong dan cua UBCKNN: khong

III. Bao cao va danh gia cua Ban Giam doc:

L Danh gid kit qua hopt dgng san xudt kinh doanh:

1.1 Doanh thu Chi tieu doanh thu trong van tai bien la quan trpng vi nd la chi tieu "dau vao"

ciia van tai; tuy nhien chi s6 doanh thu cua Cdng ty trong nam 2016 ph\ thuOc vao hmh thurc khai thac tau. Tau duac dua vao hinh thure khai thac chay " hang chuyen " hay " cho thue djnh ban Tsii thdi di6m xay dung chi tieu doanh thu nam 2016, HDQT va Ban dieu hanh dua vao hinh thtrc khai thac tau: Tau Sea Dream cho thue dinh ban (time charter) cdn tau Sea Dragon cdng ty tir khai thac. Thue t6 nam 2016 tau Sea Dream cho thue dinh ban ca nam nhung den 21/8/2016 gia thue tau dinh ban giam con tau Sea Dragon cho thue dinh ban tir ngay 16/11 ciing vdi mpt vai kho khan khong ludng dupe da dan den doanh thu giam so vdi ke hoach.

a. Tau Sea Dream Do tinh hinh hang hda khan hi6m, gia nhien lieu nhich 16n, cude giam Ngudi

thue tau bi Id nSng, nen den cuoi thang 7/2016, ngudi thue tau thdng bao se tra tau sau chuyen cuoi ciing dir kien vao trung tuan thang 8. Sau khi xem xet thi trudng van tai, cdng ty quyet dinh tiep tuc cho thue vdi gia cudc giam 10%. Nen tong doanh thu gidm so vdi thdi di^m phe duyet kg ho^ch 2016 la 88.153,10 tuan§ duong 1.997 trieu ddng. Ngoai ra khi xay d\mg k i ho^ch thdi gian len da dir kien la 20 ngay. Tuy nhien do mua nhieu, tau trong da khdng ra dupe nen thirc te mat 25 ngay khien doanh thu giam 340 trieu ddng. Nen tdng doanh thu giam so vdi k6 hoach la 2.337 trieu ddng.

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:6N(

b. Tau Sea Dragon Tau nay cong ty ty khai thac 321 ngay (tir 1/1 din 16/11/2016). Truac tinh

hinh hang boa khan hidm, gid cuac thdp, nhien lipu nhich din len va phuong an cho thu6 dinh ban hi^u qua hon phuong an tu khai thac, cong ty da cho tau vao thue djnh han.

N6u tinh doanh thu 45 ngay tau cho thue dinh ban tuong duong vdi doanh thu cua 321 ngay tu khai thac thi doanh thu tu khai thac tau Sea dragon nam 2016 nhu ke hoach la 36.320 trieu ddng nen tau nay thiSu hut so vdi kk hoach 1.000 trieu dong.

Doanh thu ca 2 tau nam 2016 la 52.170 trieu ddng dat 86,95% so vdi ki hoach la 60.000 trieu ddng va bdng 68,30% so vdi nam 2015 (76.386 trieu ddng). 1.2 Chi phi tien luong

Trong nam 2016, cdng ty da chi tra cho ngudi lao ddng 8.507 tripu ddng bSng 98,92% so vdi phe duyet cua Dai hdi ddng cd ddng (8.600 trieu ddng). Cong ty da giam 93 trieu ddng chi phi tihn luong. D6 giam Id cdng ty da cd gdng ti8t kiem chi phi tien luong bSng each giam bien che khdi gian tiep (cdng ty khdng cd churc danh Phd giam ddc ky thuat); giam luong khdi van phdng. Sau khi tim hieu thi trudng lao ddng, cdng ty buoc phai tang luong mpt sd churc danh cua thuyen vien tir thang 12/2016 de thuyen vien yen tdm gin bd vdi cdng ty. -6 p

N TA Hien nay, so vdi cac cdng ty v$n tai bien cimg quy md trong nude, cung

nganh nghe, quy md va cd tau, viing boat ddng mure luomg cua ngudi lao dpng d cdng ty thap hon. .^l^ 1.3 Khau hao cor ban

Khau hao co ban ddi vdi hai tau binh quan la 5,62%/ nguyen gia bang 100% ke hoach. Tau Sea Dream khdu hao d mijfc 5% / nguyen gia; tau Sea Dragon d mure 6,67%. 1.4 An to n - phap che, bao hiem tau, thuyen vien

a. An ninh - an toan hang hai Trong nam 2016 cd 10 lupt kiem tra ciia PSC d cac cang phat hien mpt sd

khigm khuyet. Cdng ty da khic phuc kip thdi de tranh mat ngay tau ddng thdi phan tich, lam r5 nguyen nhan de nit kinh nghiem.

b. Bao hi m tau Cdng ty da tham gia diy du Bao hilm trach nhi^m dan s\ chu tau, Bao hi6m

than vd tau, Bao hiem tai nan thuyen vien. c. Cdng tac thuyen vi8n Hien nay, cdng tac tuyen dyng thuyen vien gap nhidu khd khdn do: - Chit lupng thuy8n vi6n ca vd chuyen mon, nghipp vu, dao dure nghd nghiep,

ky luat lao dpng.. rat kem so vdi trudc va vdi yeu cau.

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- Do tai chinh cua c6ng ty r4t han hep mvtc thu nh^p cua thuydn vien lam vi^c tren tau cua cong ty thdp, khong duac hip dan. Di6u nay rdt kho cho nhung chuc danh phai thay khan cap va hoSc dot nhien thi8u hyt tren thi trucfng lao dpng hang hai.

- Nhumg nam 2014 tra ve tru6c cong ty h4u h6t su dung thuy6n vien cua cong ty, nhung tir do den nay nhieu churc danh da rai bo cong ty di cho cac cong ty khac. Lugng thuyen vien mai tuyen dung chiem toi 40%. 1. 5 Chi phi nhien lif u, phu tung vat tir

Chi phi nhot, phu tung vat tu nSm 2016 tau Sea Dragon la 2.189 trieu d6ng biing 90,79% so voi cung ky nam tru6c (2.411 tri^u ddng), tau Sea Dream la 2.016 trieu ddng hhng 62,03% so vdi nam 2014 (3.250 trieu ddng). Tdng chi phi nhdt, ph\tung vat tu 2 tau nam 2016 la 4.204 trieu ddng bang 72,25% so vdi cung ky nam trudc (5.662 trieu ddng) va bang 95,55 % so vdi kd ho^ch (4.400 tri^u ddng). Trong thdi gian cho thue dinh ban, tau Sea Dream cd v8 Viet Nam vai ISn ngodi thdi gian len da nen chi phi phu timg v^t tu giam ban so vdi nam 2015, ngoai ra cac bien phap that chat quan ly dau nhdt, phu tiing, v$t tu da phat buy hi?u qud

1.6 Chi phi len da su^ chua Tir ngay 02/12 ddn 25/12/2016, tau Sea Dream len da tai Cdng ty TNHH nha

nude MTV cdng nghiep tau thuy Sai Gon (SSIC). Trong thdi gian len da, nhi6u hang myc phai thue ngoai nhung thuyen vien dS tu lam vdi chi phi ttiap hon. ^ TY

Do tai chinh ban hep n8n cdng ty da cd gang tiet kiem tdi da cac hang muc , g'Jj sira chiia nhung van dat duoc cac tieu chuan ve an toan theo yeu cau cua co quan dang kiem.

Nhihtg tien bp cdng ty dd d^t dtrpc. Giam cac khoan muc chi phi de giam Id. Tuy nhien cdng ty vin tham gia day

du bao hiem hoi, bao hiem y te, bao hiem that nghiep cho ngudi lao dpng. Cdng ty cdn mua bao hidm trach nhiem dan sir chu tau (P&I); bao hiem than tdu va bao hiem tai nan, sure khde thuyen vien vdi tdng gia tri tai san mua bao hiem hop ly de phdng nil ro.

Ngudn thu Cdng ty dS thu du, thu het. Ddng vdn luu dpng da hot cang thing. Cdng ty da giam din thdi gian np khach hang 2. Tinh hinh tdi chinh nam 2016 a, Tinh hinh tai san

Tdng tai san cua Cdng ty la: 121.336 trifu Cthng (bang 84,24% so vdi nam trudc), trong dd mpt sd tai san chu yeu nhu sau:

a) Tdng tai san ngan han: 3.943 trif u dong, chiem 3,25% tdng tai san. Cac tai san chu yeu la: Tien va cac khoan tuong duong tien {113 trieu dong); Cac khoan phai thu ngin ban (1.166 trieu ddng); Nguyen, vat lieu tdn kho (1.022 tri^u ddng), chi phi tra trudc ngin ban (575 trieu ddng).

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b) Gia tri con lai cua tai san c6 djnh la: 107.501 trifu dong, chidm 88,60% tong tai san. Cac tai san c6 dinh chu y&n la tau va tru so Cong ty, cu thi nhu sau:

- Tau Sea Dream: nguyen gia la: 177.361 trieu ddng, gia tri con lai la: 42,520 trieu dong (bSng 23,97% nguyen gia).

- Tau Sea Dragon: nguyen gia la: 105.623 trieu ddng, gia tri cdn lai la: 52.257 trieu ddng (bing 49,47% nguyen gid).

- Cdng ty da thue hien mua bao hiem cho cac tai san va tau cua Cdng ty vdi tdng gia tri tai san mua bao hiem hgp ly dd phdng ngira nii ro.

- Tru sd Cdng ty tai sd 12, dudng Doan Nhu Hai, phudng 12, q u ^ 4 thanh phd Hd Chi Minh: Nguyen gia (hu*u hinh va vd hinh): 13.919 trieu ddng, gia tri cdn lai: 12.724 trieu ddng (bdng 91,41% nguyen gia). Trong dd: nguyen gia vd hinh quyln su dung d§t 6.684 trieu ddng khdng trich khdu hao theo quy dinh cua Bd Tai chinh.

c) Cac khoan chi phi tra trudc dai ban Id: 9.669 trifu dong, chidm 7,97% tdng tai san.

b. Ngr phai tra Tdng ng phai trd la: 144.043 trieu ddng, chidm 118,71% tdng ngudn vdn chu

yeu la:

- Vay tin dung ngan hang ddng mdi tdu Sea Dream la : 28.398 trieu ddng - Vay tin dung ngan hang mua tau Sea Dragon la : 80.040 trieu ddng

- Phai trd cho ngudi ban la 6.536 trieu ddng (chu yeu la tien mua nguyen - vat lieu, sua chOa tau).

- Trong nam 2016, tdng sd ngr gdc vay dau tu tau Cdng ty da tra ngan hang nSm 2016 la: 440.249 USD. Day ciing la nd lye rat ddng ghi nhan cua Cdng ty trong dieu kien cdn qud nhieu khd khan.

- Dau nam cdng ty da trd het vay ngdn ban 2.360 trifu ddng. Do tinh hinh kinh doanh van tai bien khd khan, cdc ngan hdng tir chdi cap tin dung cho cac doanh nghiep van tdi bien. De bd sung vdn luu ddng sua cbija tau Sea Dream, cudi thang 12 ndm 2016 Cdng ty da phai buy ddng vay ngdn han ed nhan sd iikn 1.368.675.000 ddng. Cdng ty da k^ hop ddng vdi timg cd nhan va dam bdo thanh todn lai vay theo diing quy dinh ciia phdp luat.

- Ndm 2016 Id chi phi hoat ddng tai chinh la 5.176 trifu ddng trong do Id do lai vay 3.918 trieu ddng, Id do chenh lech ty gia hdi dodi 1.258 trieu ddng Id cdc nhan td chinh anh hudng den ket qud kinh doanh cua Cdng ty.

Do cac tau ciia Cdng ty chii yeu hinh thanh tir vdn vay USD nen lai vay la ganh ndng rat Idn. Ngoai ra, chi phi ddnh gid chenh lech ty gia hdi doai phat sinh do danh gid lai sd du ngoai te cudi ky bach todn vao ket qud kinh doanh hang ndm rat Idn do ty gid VND/USD hikn ddng tdng khdng ngimg (ty gid tai thdi diim 31/12/20}5 Id 22.520 dSng/USD (NH Vi^t A) vd 22.547 dSng/USD (NH Hdng hdi), tai thai diim

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3J/12/2016 la 22.810 ddng/USD, tdng han 1%). Trong 5 nam qua t6ng lo do lai vay la 32.125 tri^u ddng va 16 do chenh lech ty gia la 22.315 tripu d6ng. 5. Nhitng cdi tien ve ca cau td chitc, chinh sdch quan ly:

Nhan dap ijmg nhu ciu phat tridn cua cong ty trong giai doan hien nay va trong nhumg nam tcfi, can bo nhan vien trong cong ty khong ngimg nang cao chuyen mon, nghiep vu quan ly. Ban dieu hanh chu trpng dkn viec bd nhi?m cac can bp tre, CO nang luc vao cac vi tri quan trpng trong cac phong nghiep vu cua cong ty dk cac can bp nay co dieu cp sat thue te de ke can.

4, Ke hopch phdt triin trong tuong lai Tinh hinh thi trudng kinh doanh van tai bidn nam 2017 chua cd diu hieu khdi

sic nen dau tu mua tau trong giai doan nay can phai tinh toan, can nhic ky ludng vd ngudn hang, tuygn khai thac va chi phi khai thac, van doanh tau. Trudc tinh hinh nay, Cdng ty dd xuat chua thue hien chu truomg diu tu ddng mdi hay mua tau da qua su dung trong nam 2017.

5. Bdo cdo ddnh gid lien quan den trach nhi^m vi mdi trudng, xa hpi cua cdng ty a. Ddnh gid lien quan den cdc chi tieu moi truang (tieu thu nuac, nang lupng...) Viec tiet kiem nude, nang lupng khdng chi giam chi phi, giam gia thdnh van tai ma cdn bao vp mdi trudng. Sau khi da nhan thue dupe dieu nay, ngudi lao ddng cdng ty ndng cao tinh than tiet kiem khi tau tren bien thuyen vien trung cat nude bien lay nude ngpt d\ tru* trong cac ket ciia tau. Van hanh tau chay vdi tde dp kinh te de giam tieu hao nhieu lieu ma vin dam bao yeu ciu khai thac. Ngoai ra trong sinh boat hang ngay, thuyen vien cung tiet kiem nude ngpt, tiet kiem dien bom trudc. Sd lupng dien, nude tieu thu trong nam 2016 da giam bom do ngudi lao dpng tren van phdng da cd y thurc trong viec tiet kiem dien, nude.

r f '\

b. Ddnh gid lien quan den vdn de ngudi lao ddng: Cac che dp chinh sach lien quan den ngudi lao ddng phu hop vdi phap luat hien hanh giiip ngudi lao dpng y6n tam lam viec, gdn bd vdi doanh nghiep. c. Ddnh gid lien quan den trach nhiem cua DN ddi v&i cpng ddng dia phuang Tham gia daj dii cac chuong trinh boat dpng dau tu cdng ddng va boat dpng phat trien cdng ddng khac thdng qua hd trp tai chinh nham phuc vu cdng ddng. Tir do djnh hudng cho ngudi lao dpng cdng ty cd y thurc trach nhifm ddi vdi cdng ddng dia phuang noi lam vipc va noi sinh song. IV. Danh gia cua Hpi dong quan trj ve hoat dpng cua Cong ty: L Ddnh gid cua Hpi dong quan trj ve cdc mpt hopt dpng cda Cong ty

Nam 2016, gia cudc giam manh, hang hda khan hiem theo. Tuy nhien ed sd chuyen thdi gian chay rdng nhieu nen trong nam 2016, cdng ty da khai thac tau Sea Dragon dupe 15 chuyen hang va cho thue dinh han tir 17/11 den 31/12/2016. Tau Sea Dream len da siira chfta dinh ky 25 ngay, gia cudc thue dinh ban giam so vdi thdi diem lap k8 hoach nen loi nhuan nam 2016 da khdng dat chi tieu do DHDCD thuong nien nam 2016 da de ra:

15

+ T6ng doanh thu van tai bi8n dat 52.170 trieu d6ng bSng 86,95% so vdi kd hoach (60.000 trieu ddng) va bdng 68,30% so vdi nam 2015 (76.386 trieu dong).

+ Nam 2016 lo boat ddng van tai la 9.656 trieu ddng. Id do boat dpng tai chinh (lai vay, chenh lech ty gia) la 5.176 trieu ddng; Id khac la 2 tri?u ddng. K6t qua boat ddng kinh doanh nam 2016 Id 14.834 trieu ddng.

Cdng ty hoan thanh nghla vu nop ngan sach cho Nha nude dhy du, dung ban. Ddng bao hiem xa hgi, bao hilm y td, bao hidm thdt nghiep, bao hidm tai nan cho ngudi lao dgng dk bao dam quydn loi cho ngudi lao ddng.

2. Ddnh gid cua Hpi ddng quan trj vi hopt dpng cua Ban Gidm doc cdng ty Giam ddc Dieu hanh la Phd Chu tich Hdi ddng Quan tri nen viec thirc thi cac

n ^ i quyet cua Hdi ddng Quan tri Cdng ty dugc tridn khai nhanh cbdng, thuan Igi. De giam Id trong giai doan hien nay, cdng ty tript de chi tieu, han chd tdi da cac chi phi phat sinh trong khai thac tau. Viec cung cap, tieu thy nhien lieu, vat tu phu tung dugc Cdng ty giam sat chat che, lua chgn nha cung cap vdi gid ca phu hop, chdt lugng. Cdng tde quan ly tai chinh, bdo toan vdn dugc thue hien dung chinh sdch, qui dinh cua nha nude. Quan ly tdt cdc ngudn thu chi ciia Cdng ty, thue hien day dii cdc che dd nghla vu nop thue ngan sach cho nha nude.

Nam qua la nam khd khan trong kinh doanh van tai bien, Gidm ddc vd cdn bd cdng nhan vien cdng ty da nhieu cd gdng de thue hien m\ie tieu, nhiem vu ma HDQT, DHDCD giao phd, dam bao cho boat ddng kinh doanh ciia Cdng ty khdng bi gian doan va tuan thii diing phap luat.

3. Cdc ke hopch, dinh hir&ng cua Hpi ddng quan tri 3.1. K4 ho ch nam 2017:

a. Nhitng chi tieu chinh Pom vi tinh: Trieu ddng

Chi tieu K l h 0 9 c h . nflni 2017

Th vc hif n njm 2016

SoKH 2017/ TH2016

1 Tdng doanh thu van tai 40.000 52.170 76,67 %

2 Khiu hao cff ban: Ty 1$ (%) 5,62% 5,62% 100,00%

Thanh tiin 15.913 15,913 100,00%

Tau Sea Dream 5,00% 5,00% 100,00%

Tau Sea Dragon 6,67% 6,67% 100,00%

3 Quy Immg 8.600 8.507 101,09%

4 Lai sau thu^ (7.300) (14.834)

5 Thu lao HDQT 0 0

6 Mire chia co turc 0 0

16

Doanh thu giam do gia cuac giam dkn qua cac nam, Gia cac dich vy phuc vu cho hoat dpng van hanh Idiai thac tau Ichong giam ma co xu huong tSng, Day la nguyen nhan khien cho kinh doanh van tai biln chua co diu hieu phuc h6i. Ngoai ra ty gia dollar My bien dpng tang manh qua cac nam nen chi phi phat sinh do danh gia lai ty gia so du g6c ngoai te cu6i ndm, chi phi lai vay dai ban lam cong ty them lo,

b, Ke hoach bdn tdu: can ciJT vao ket qui kinh doanh tau Sea Dragon trong nhumg nam qua HDQT

cong ty nhan thay ngoai kho khan trong khai thac kinh doanh tau, chi phi lai vay dai han, chi phi chenh lech ty gia hdi doai phat sinh do danh gia l^i s6 du ngoai te khoan vay dai ban mua tau la nhijmg nguyen nhan khien tau Sea Dragon thuong 16. HDQT trinh Dai hpi ddng cd ddng phe duj'ft ban tau Sea Dragon trong nam 2017 tai thdi di8m thich hop va gia ca hop ly nham giam ap l\re tai chinh va giam Id. Sau khi ban tau Dai hdi ddng cd ddng giao cho Hpi ddng Quan tri didu chinh k6 hoach hoat dpng kinh doanh nam 2017, ke ca vide dieu chinh vd kdt qua kinh doanh va bao cao lai tai Dai hpi ddng Cd ddng gin nhdt.

c. Cho thue mpt phan tru s& de tdng ngudn thu: Do tinh hinh kinh doanh van tai bien khd khan, hipn nay khoi van phdng cdng

ty chi cd 11 ngudi va se khdng tang them trong nhiing nam tdi. Dd tang ngudn thu, cdng ty du kien sap x6p lai vi tri cac phdng ban dd eac phdng trdng cho thue lam van phdng. Tru sd cdng ty cd dien tich mat bang rdng phu hop vdi quy md cdng ty .Q khodng 40 ngudi lam viec. HDQT trinh Dai hdi ddng cd ddng phe duy?t cho thue PHA>

mpt phan tru sd Cdng ty nham tang ngudn thu. Ai ei 3.2, Phirong hu-dmg ho?t dpng cua HDQT nSm 2017: * ]

Trong bdi canh nen kinh td nude nha cdn am dam, thi trudng van tai bien cdn nhieu khd khan, kha nang tai chinh Cdng ty lai eo hep, lanh dao Cdng ty dat ra muc tieu de phan dau trong nam 2017 nhu sau:

- Cd gang duy tri dn dinh boat dpng kinh doanh cua Cdng ty, - Triet dd tik kiem chi phi, duy tri chit lupmg dich vu, diy manh cdng tac tim

kiem them khach hang de dat duoc ke hoach doanh thu, Ipi nhuan do Dai hdi ddng cd ddng de ra.

- Thue hien cac giai phap phu hop nham giam ap luc tai chinh va ddng tien cho boat ddng kinh doanh.

- Dam bao viec lam, ddi sdng ngudi lao ddng va Ipi ich cua cac cd ddng. - Phat buy the manh cua cdng ty van tai bien, nghien cuu trien khai dich vu

quan ly tau thue nham tang them thu nhap, tao cdng an viec lam cho ngudi lao ddng. VI. Bao cao tai chinh

Cdng ty Trach nhiem hihi ban Kiem toan va Tu V i n RSM Vipt Nam (D.T.L) da kiem toan Bao cao tai chinh nam 2016 va phdt hanh Bao cao Kiem todn vao ngay 21 thang 03 nam 2017.

wo

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1. Y kien kiem todn: ''Theo y kien chung tdi, bdo cdo tdi chinh dinh kem dd phan anh trung thue vd hop ly tren cdc khia cgnh trong yiu tinh hinh tdi chinh ciia Cong ty Co phan Van Tdi Bien Hdi Au vao ngay 31 thdn^ 12 nam 2016 cUng nhu ket qud hoat ddng kinh doanh vd tinh hinh luu chuyen tien t^ cua nam tdi chinh ket thue cung ngdy, phii hop voi chudn muc, che do ke todn (doanh nghiep) Vi^t Nam vd cdc quy dinh phdp ly cd lien quan den viec lap vd trinh bay bdo cdo tdi chinh'\

Cdc van de cdn nhan manh: "Mac dii khdng dua ra y kien ngoai trie, chung tdi mudn Imiy nguai doc den Thuyet minh 2.2 trong bdo cdo tdi chinh vi khodn Id thudn 22.707.638.067 VND cita Cdng ty trong nam tdi chinh ket thue ngdy 31 thdng 12 nam 2016 vd tai ngdy do, cdc khodn no ngan han ciia Cdng ty dd vuat qud tdng tdi san ciia cdng ty Id 22.707.638.067 VND. Nhimg^ dieu Men nay cho thay su tdn tcii ciia yeu td khdng ehdc chdn trong yeu cd the ddn den nghi nga ddng ke ve khd nang hoQt ddng lien tuc cua Cdngty".

2. Bdo cdo tai chinh duptc kiim todn: Mau s6 B 01 - D N B A N G C A N D6 I K E ; T O A N Tai ngdy 31 thang 12 nam 2016

Dan vi tinh: VND

TAI SAN Ma s6 T M

Tsii ngdy 31/12/2016

Tai ngay 01/01/2016

A . TAI SAN N G A N H A N 100 3.943.427.935 12.354.627.231 I. Tien va cdc khoan turoug du-tfng tien 1. Ti6n

110 111

5.1 113.181.532 113.181.532

1.340.066.081 1.340.066.081

II. Cac khoan phai thu ngin h n 1. Phdi thu ngSn han cOa khach h^ng 2. Trd tnrac cho nguofi ban ngin han 3. PhSi thu ngSn han khac

130 131 132 136

1.166.295.027 152.341.970 682.893.437 331.059.620

1.826.469.430 692.047.430 853.485.300 280.936.700

Hl.HdD^t^D kho 1. H^ng ton kho

140 141

5.2 1.021.676.975 1.021.676.975

1.822.849.963 1.822.849.963

IV. Tdi san ngdn han khdc 1. Chi phi tra tnrac ngin han 2. Thue GTGT duac khdu trtr

150 151 152

5.3 1.642.274.401

575.495.946 1.066.778.455

7.365.241.757 97.894.748

7.267.347,009

B. TAI SAN DAI HAN 200 117.392.269.976 131.673.744.095 I. Cdc khodn phai thu ddi h n 1. Phai thu dai han khdc

210 216

17.000.000 17.000.000

17.000.000 17.000.000

n . Tai s n co dinh 1. T^i san c6 dinh hihi hinh

Nguyen gia Gia trj hao mon luy k€

2. T^i san c6 djnh v6 hinh Nguyen gia

220 221 222 223 227 228

5.4

5.5

107.500.943.823 100.817.123.823 290.328.363.661

(189.511.239.838) 6.683.820.000 6.683.820.000

123.558.762.051 116.874.942.051 290.328.363.661

(173.453.421.610) 6.683.820.000 6.683.820.000

III. Tdi san do* dang ddi han 1. Chi phi xay dumg ca bdn dd dang

240 242

205.155.121 205.155.121

205.155.121 205.155.121

IV. Tdi san ddi h n khac 1. Chi phi trd tnrdc dai han

260 261 5.3

9.669.171.032 9.669.171.032

7.892.826.923 7.892.826.923

T 6 N G C O N G TAI SAN (270 = 100 + 200) 270 121.335.697.911 144.028.371.326 18

Mau S 6 B 0 1 - D N B A N G C A N D 6 I K E T O A N (TIEP T H E O )

Tai ngay 31/12/2016

Bon \ : VND

N G U 6 N V O N Ma s6 TM

T^i ngdy 31/12/2016

Tai ngay 01/01/2016

C . N O P H A I T R A 300 144.043.335.978 151.901.987.825

I. Nqt ngan h n 1. No ph^i tra ngudi h&n ngim han 2. Ngvrdi mua tr^ tien trudc ngin han 3. Thu8 va cac khodn phai nop Nha nude 4. Ph^i tra ngudi lao dpng 5. Chi phi phai trd ngan han 6. Phai tra ngin han khac

310 311 312 313 314 315 319

5.6

5.7 5.8 5.9 5.1

0

144.043.335.978 6.536.463.443

24.953.228 750.000

2.599.521.600 23.615.278.140

1.437.314,517

85.726.967.825 7.349.790.249

24.635.979 1.434.000

3.315.358.613 20.329.902.982

1.520.133.472

7. Vay va ng thue tai chinh ngin han 8. Quy khen thudng, phuc loi

320 322

5.6

5.7 5.8 5.9 5.1

0 109.807.415.000 21.640.050

53.103.072.480 82.640.050

11. NtfdM han 330 5.1

0 5.1

1

- 66.175.020,000

1. Vay va ng thue tai chinh dai h^n 338 5.1

0 5.1

1

- 66.175.020.000

D, V O N C H U sdHtru 400

5.1 0

5.1 1 (22.707.638.067) (7.873.616.499)

I. V6n chu sd hvtu 1. Von dau tu cua chu sd hftu

410 411 411

a 415 421 421

a 421

b

(22.707.638.067) 50.000.000.000

(7.873.616,499) 50.000.000.000

Co phieu ph6 thdng c6 quyen bi^u quyet 2. Co phiSu quy 3. Lgi nhudn sau thu8 chua phan ph6i

LNST luy k l den cu6i nSm trudc

410 411 411

a 415 421 421

a 421

b

50.000.000.000 (188.100.000)

(72.519.538.067)

(57.685.516.499)

50.000.000.000 (188.100.000)

(57.685.516.499)

(46.062.707.520)

LNST nam nay

410 411 411

a 415 421 421

a 421

b (14.834.021.568) (11.622.808.979)

T O N G C O N G N G U O N V O N (440 = 300 + 400) 440 121.335.697.911 144,028.371.326

19

Mlu S 6 B 0 2 - D N

B A O C A O KIET Q U A H O A T D O N G K I N H D O A N H Cho n5m tai chinh ket thue ngay 31/12/2016

Bern vi tinh: VND

C H I TIEU M a A SO T M mm 2016 Nam 2015

1. Doanh thu ban hang v^ cung cap dich vu 01 6.1 52.170.205.312 76.385.554.838 1. Cac kho^ gidm trir doanh thu 02 - -2. Doanh thu thuan \k ban hang vd cung cap djch vu 10 52.170.205.312 76.385.554.838 3. Gid v6n hang ban 11 6.2 57.397.154.173 67.913.878.219 4. Lgi nhuan ggp ve ban hang va cung d p dich vu 20 (5.226.948.861) 8.471.676.619 5. Doanh thu hoat dpng tdi chinh 21 1.048.432.066 79.237.320 6. Chi phi tai chinh 22 6.3 6.224.151.266 15.509.029.030

Trong do, chi phi lai vay 23 3.918.044.547 5.298.093.080 7. Chi phi ban hdng 24 6.4 1.277.228.322 1.530.100.617 8. Chi phi qu^n ly doanh nghiep 25 6.5 3.152.025.185 3,037.894.147 9. Lgi nhuan thuan tir hoat dpng kinh doanh 30 (14.831.921.568) (11.526.109.855) 10. Thu nhap khac 31 1.697.699.388 3.816.408.432 11. Chi phi khac 32 1.699.799.388 3.913.107.556 12. Lgi nhuan khac 40 (2.100.000) (96.699.124) 13. T6ng Igi nhuan ki toan trudge thue 50 (14.834.021.568) (11.622.808.979) 14. Lgi nhuan sau thu8 thu nhap doanh nghifp 60 (14.834.021.568) (11.622.808.979) 15. Lai/(L6) CO ban tren co phieu 70 (2.978) (2.333) 16. Lai/(Lo) suy gidm tren co phieu 71 (2.978) (2.333)

20

Mau s o B 0 3 a - D N

BAO CAO LUtJ C H U Y E N TIEN TE (Theo phuxmg ph^p gidn tiep)

Cho nam tdi chinh kit thue ngdy 31/12/2016 Bon vj tinh: VND

M T

C H i T I E U SO M Nam 2016 N5m 2015 I, LUtJ C H U Y E N T I E N T f TlT H O A T D O N G K I N H D O A N H 1. Lgi nhu^n trff6rc thue 2. Dieu chinh cho cdc khoan:

01 (14.834.021.568) (11.622.808.979) 1. Lgi nhu^n trff6rc thue 2. Dieu chinh cho cdc khoan:

Khau hao TSCD va BDSDT 02 16.057.818.228 16.057.818.228 Lai, lo chenh lech ty gid h6i dodi do danh gia lai 04 2.261.952.734 6.341.805.247 cdc khoan muc tien te c6 goc ngoai te

2.261.952.734 6.341.805.247

L§i, lo tLT hoat dong dau tu 05 - (163.636.364) Chi phi lai vay 06 3.918.044.547 5.298.093.080

3. Lgi nhuan tvr hoat dgng kinh doanh tru&c nhirng thay doi von liru d^ng 08 7.403.793.941 15.911.271.212

Tang, giam cac khodn phdi thu 09 6.860.742.957 (1.765.342.713) Tdng, giam hang ton kho 10 801.172.988 2.448.297.473 Tang, gidm cdc khoan phai tra (kh6ng ke lai vay phai trd, thu6 thu nhap doanh nghiep phdi nop) 11 (1.971.952.594) (11.116.337.898)

Tang gidm chi phi tra trucfc 12 (2.253.945.307) 4.128.276.921 Tien lai vay da trd 14 (300.480.554) -Tien chi khdc tir hoat dong kinh doanh Luu chuyen tien thuan tir hoat d9ng kinh doanh

17 (61.000,000) -Tien chi khdc tir hoat dong kinh doanh Luu chuyen tien thuan tir hoat d9ng kinh doanh 20 10.478.331.431 9.606.164,995

II. L U U C H U Y E N T I E N TU* H O A T D Q N G D A U TU* 1. Tihn thu tir thanh ly, nhugng bdn TSCD va 22 163.636.364

cac tdi sdn dai han khac 22 163.636.364

Lmi chuyen tien thuan tir ho^t d$ng d iu tir 30 - 163.636.364 III. LUtI C H U Y E N T I E N TU" H O A T D Q N G T A I C H I N H 1. Ti6n thu tir di vay 33 1,368.675.000 -2. Tien tra ng goc vay 34 (13.073,732.480) (11.033.044.309)

Luu chuyen tien thuan tir ho^t dpng tdi chinh 40 (11.705.057.480) (11.033,044,309)

LlTU C H U Y E N T I E N T H U A N T R O N G N A M 50 (1.226.726.049) (1.263.242.950) Tien va tuong ducmg ti6n dau nam 60 1.340.066.081 2.603.792.326 Anh huong cua thay d6i ty gid hoi doai quy doi ngoai te 61 (158.500) (483.295)

T I E N V A T i rONG DlTCfNG T I E N C U 6 l N A M 70 5.1 113.181.532 1.340.066.081

21

THUYET MINH BAO CAO TAI CHINH

1. D4C BIEM HOAT DQNG CUA DOANH NGHIEP 1.1. Hinh thu*c SOT hmi von

Cong ty C6 phin Van Tai Bikn Hai Au (dudi day gpi tit la "Cong ty") duac cdp Gidy ch\jmg nhdn dang ky kinh doanh lan dku s6 4103000083 ngay 01 thang 06 nam 2000 do Sd k8 ho^ch va Diu tu Thanh phd Hd Chi Minh cip va cac Giay chung nhan thay ddi sau dd vdi \hn thay ddi gin day nhit la vao ngay 07 thang 07 nam 2016.

Vdn didu le theo Giiy chung nhan dang ky kinh doanh la 50.000.000.000 ddng. Tru sd chinh dang ky hoat dgng kinh doanh cua Cdng ty dugc dat tai sd 12 Doan Nhu Hai, Phudng 12, Quan 4, Thanh phd Hd Chi Minh, Viet Nam. Tdng sd nhan vien cua Cdng ty tai ngay 31 thang 12 nam 2016 la 47 (31/12/2015:52).

1.2. Nganh nghi kinh doanh va boat d ng chinh Nganh nghe kinh doanh chinh cua Cdng ty la: • Van tai bidn trong va ngoai nude; ^ • Thue hien cac giao dich dai ly: tau bien, giao nhan van tai da phuang thxsc; ^ • Mdi gidi hang hai; Cung ung tau bidn; Kinh doanh xuat nhap khau. ;-y

1.3. Chu ky san xuat, kinh doanh thdng thvong Chu ky san xuat kinh doanh thdng thudng cua Cdng ty la 12 thang. ry^

CO sd LAP BAO CAO T A I CHINH, KY KE TOAN VA DOHV VI TIEN TE ^ 2.1. Ca sd I p bao cao tai chinh

Bao cao tai chinh kem theo dugc trinh bay bang Ddng Viet Nam, theo nguyen tac gia gdc va phu hop vdi cac Chuan muc Ke toan Vi f t Nam, Che dp Ke toan Viet Nam va cac quy djnh hien hanh khac ve ke toan tai Viet Nam.

2.2. Gia dinh ve tinh hoat dong lien tuc Cdng ty cd khoan Id thuin 22.707.638.067 VND trong nam tai chinh k6t thue ngay 31 thang 12 nam 2016 va tai ngay dd, cac khoan ng ngan han cua Cdng ty da vugt qua tdng tai san cua cdng ty la 22.707.638.067 VND. Nhihig didu kien nay cho thay su tdn tai cua yeu td khdng chSc chan trong yeu cd the din den nghi ngd dang ke ve kha nang hoat ddng lien tuc cua Cdng ty. Kha nang boat dgng lien tuc cua Cdng ty phu thudc hoat ddng kinh doanh cd lai, viec tidp tuc gia ban ng vay cua cac ngan hang va tai trg ciia cac chu dau tu trong tuong lai. Vao ngay lap bao cao nay khdng cd ly do nao dd Ban Giam ddc Cdng ty tin rang cac chu dau tu se khdng tiep tuc tai trg de Cdng ty cd the boat ddng lien tuc trong tuong lai. Do vay, cdc bao cao tai chinh dinh kem van dugc soan thao tren ca sd gia dinh Cdng ty se tidp tuc hoat ddng lien tuc.

22

2.3. Ky ke toan nam Ky ki. toan nSm cua Cong ty bit diu tir ngay 01 thang 01 va kk thue ngay 31 thang 12.

2.4. Dorn v| tien te su* dung trong ki todn Don vj tihn te six dung trong ghi chep todn la D6ng Viet Nam.

3. C H U A N MlTC VA CHE Dp KE TOAN A P D V N G

3.1. Che do ke toan dp dung Cong ty ap dung cac Chudn muc k6 toan Viet Nam va Chd dp kk toan doanh nghiep Viet Nam.

3.2. Tuyen bo ve viec tuan thu cdc Chuan muc ke toan Vi?t Nam vd Che dp ke todn doanh nghiep Vi t Nam Cong ty tuan thu cdc Chudn muc ke toan Vift Nam va Chk do kk toan doanh nghiep Viet Nam de soan thdo va trinh bay cac bao cao tai chinh cho ndm tai chinh ket thue tai ngay 31 thdng 12 ndm 2016.

4, CAC CHINH sACH KE T O A N CHU YtV 4.1. Ngo i tf

Cac loai ty gia hoi doai dp dung trong ke todn: • Ty gia dp dung trong ke toan la ty gid ty gid theo timg ngdn hang phat sinh

giao djch. • Ty gia dp dung khi ghi nhan va ddnh gia lai np phai tra la theo ty gid ban

cua ngan hang. • Cac loai ty gia dp dung trong giao dich khac la ty gia mua cua ngan hang.

Cac nghiep vu phdt sinh bang ngoai te dupe hach toan theo ty gia hoi doai giao dich th\rc te vdo ngdy phdt sinh nghiep vu. Cac khoan chenh lech ty gid phat sinh trong qua trinh thanh toan dupe ghi nhan trong bdo cao ket qud hoat dpng kinh doanh trong ky. So du cdc khodn muc tien, np phai thu, np phai trd c6 goc ngoai te, ngoai tru so du cac khoan tra trudc cho ngudi ban bang ngoai te, sd du chi phi tra trudc bang ngoai te va sd du doanh thu nhan trudc bang ngoai te, dupe chuyen ddi sang ddng tien hach toan theo ty gia hdi doai giao dich thue te vao ngay lap bdng can ddi ke todn. Chenh l?ch ty gia hdi doai phat sinh do danh gia lai sd du ngoai te cudi ky sau khi bu trir tang giam dupe hach todn vdo ket qud kinh doanh trong ky.

4.2. Cac udc tinh ke toan Viec lap bdo cdo tdi chinh yeu cau Giam ddc phai cd nhiJTig udc tinh vd gia dinh cd anh hudng den cac sd lieu ve tai sdn, np phai tra va viec trinh bay cac tdi san vd no tiem tdng t^i ngdy 31 thang 12 nam 2016 ciing nhu cac khoan doanh thu, chi phi cho nam tai chinh ket thiic vdo ngay 31 thang 12 nam 2016. Mac du cdc udc tinh ke todn dupe lap bang tat ca sir hieu biet cua Giam ddc, sd thue te phdt sinh cd the khac vdi cdc udc tinh, gid dinh dat ra,

23

4.3. Tien va cac khoan tirong dirong tiin Tien va cac khoan tuong duong ti8n bao gdm iikn mat tai quy, ti6n gu:i ngan hang.

4.4. Cac Idioan phai thu Nguyen tic ghi nh n Cac khoan n<? phai thu bao g6m cac khoan phai thu khach hang va phai thu khac dugc trinh bay theo gia tri ghi so cua cac khoan phai thu khach hang va phai thu Idiac sau khi can tru vdi cac Idioan du phong dugc lap cho cac khoan ng phai thu kho doi.

4.5. Hang ton Idio Nguyen tac ghi nhpn hdng ton kho Hang ton kho dugc hach toan theo gia goc. Trudng hop gia trj thuan cd thd thue hien dugc thip ban gia gdc thi h^ch toan theo gia tri thuin cd thd thue hien dugc.

Gia gdc hang tdn kho bao gdm: Chi phi mua, chi phi che bien va cac chi phi Hen quan true tiep khac phat sinh de cd dugc hang tdn kho d dia diem va trang thai hien tai. Gid tri thuin cd thd thue hien dugc Id gid bdn udc tinh cua hang tdn kho trong ky san xudt, kinh doanh binh thudng tru chi phi udc tinh dd hoan thdnh san pham va chi phi udc tinh can thiet cho viec tieu thy chung.

Phwongphdp xac dinh gid trj hdng tdn kho Gia tri hdng tdn kho dugc xac dinh theo phuong phdp nhap trudc xuat trudc Phucmg phdp hgch todn hdng tdn kho Hdng tdn kho dugc hach toan theo phuong phdp ke khai thudng xuyen.

4.6. Tai san cd dinh huu hinh Tai sdn cd dinh huu hinh dugc the hien theo nguyen gia tru* di gid tri hao mon \uy ke.

Nguyen tac ghi nhan va xdc dinh gid tri han dau Nguyen gid tai san cd dinh hiJu hmh bao gdm gid mua va todn bd cac chi phi lien quan true tiep den viec dua tai sdn vdo trang thai san sang su dung. Trudng hgp mua tai san cd dinh dugc kem them thiet bi, ph\ tung thay the thi xac dinh va ghi nhan rieng thiet bi, phu timg thay the theo gia tri hgp ly va dugc trir (-) khdi nguyen gid tai sdn cd dinh hiiu hinh.

Phuong phdp khau hao N§;uyen gid tai sdn cd dinh hiiu hinh dugc khdu hao theo phuorng phap dudng thang trong sudt thdi gian hiiu dung du tinh cua tai san. Thdi gian khdu hao udc tinh cho mgt sd nhdm tai sdn nhu sau:

24

Nam 2016 • Nha cura, vat kien true 50 nam • May moc thiet bi 05 nam • Phuang tien van tai truydn dan 06 - 20 nSm • Thiet bi, dung cu quan ly 03 nam

4.7. Tai san co dinh vd hinh Tai san cd dinh vd hinh dugc the hien theo nguyen gia tnr di gia tri hao mon liiy ke. Nguyin tic ghi nhan va xdc dinh gid tri han diu Nguyen gia la toan bd cac chi phi ma doanh nghiep bd ra dd cd dugc tai san cd dinh vd hinh tinh den thdi diem dua tai san do vao trang thdi sur dung theo du tinh.

Nguyen tac ke todn cdc tdi sdn co dinh vo hinh Quyen sir dung dat Quyen sur dung dat dugc trinh bay theo nguyen gia trir gia tri hao mdn liiy kd la gia tri quydn sii dung difn tich dit tai sd 12 Doan Nhu Hai, Phudng 12, Quan 4, Thanh phd Hd Chi Minh. Quyen su dung dat vd thdi ban khdng trich khau hao.

4.8. Chi phi tra trir^c Chi phi tra trudc dugc phan loai la chi phi tra trudc ngan han va chi phi tra trudc dai ban theo ky han goc va chu yeu la chi phi lien quan den mua vat tu va chi phi sua chu:a tau. Cac khoan nay dugc phan bd trong thdi gian tri trudc cua chi phi hoSc trong khoang thdi gian ma lgi ich kinh td dugc du kidn tao ra.

4.9. Ng phai tra Ng phai tra dugc phan loai la phai tra ngudi ban vaphai tra khac theo nguyen tac: Phai tra ngudi ban la khoan phai tra cd tinh chat thuong mai phat sinh tu giao dich mua ban hang hda, dich vu, tai san va ngudi ban la dan vi ddc lap vdi n ^ d i mua; Phai tra ndi bp la cac khoan phai tra giiia don vi cdp tren va dan vi cap dudi true thudc khdng cd tu each phap nhdn bach toan phu thudc; Cac khoan phai tra cdn lai dugc phan loai la phai tra khac. Cac khoan ng phai tra dugc theo ddi theo ky ban gdc, ky ban cdn lai tai thdi didm bao cao, theo nguyen te va theo tung ddi tugng. Ng phai tra dugc ghi nh§n khdng thap ban nghia vu phai thanh toan.

4.10. Chi phi phai tra Cac khoan chi phi phai tra dugc ghi nh§n cho gia tri phai tra trong tuomg lai lien quan den hang hda, dich vu da nhan dugc tir ngudi ban trong ky bao cao nhung thue td chua chi tra do chua cd hda dan hojc chua du hd sa, tai lieu kd toan, dugc ghi nhan vao chi phi san xuat, kinh doanh cua ky bao cao.

25

4.11. Von chu sof hiru V6n dau tir cua chu sd hitu Von dau tu cua chu so hihi dugc ghi nhan theo so von thue gop cua chu so huu. Co phieu quy Co phieu quy dugc ghi nhan theo gia mua va dugc trinh bay nhu mgt khoan giam von chu so hiiu tren bang can doi ke toan. Co titc Co turc dugc ghi nhan la mgt khoan phai tra vao ngay cong bo co tuc. Phan phoi Ipi nhuan Lgi nhuan thuan sau thue thu nhap doanh nghiep c6 the dugc phan phoi cho cac CO dong sau khi dugc Dai hgi co dong thong qua va sau khi da trich lap cac quy du phong theo Dieu le Cong ty va cac quy dinh cua phap luat Viet Nam.

4.12. Doanh thu Doanh thu ve cung cap dich vu dugc ghi nhan khi ket qua cua giao dich do dugc xac dinh mot each dang tin cay. Trucmg hgp giao dich ve cung cap dich vu lien quan den nhieu ky thi doanh thu dugc ghi n h ^ trong ky theo ket qua phan cong viec hoan thanh vao ngay lap bang can doi ke todn cua ky do.

4.13. Gia von hang bdn Gid von hang ban dugc ghi nhan theo nguyen tac phu hop v6i doanh thu. Cdc khodn chi phi vugt tren mure binh thucmg cua hdng ton kho dugc ghi nhan ngay vao gid von hdng ban.

4.14. Chi phi tai chinh Chi phi tai chinh phan dnh nhung khodn chi phi phdt sinh trong ky chu y^u bao gom chi phi di vay von va khodn 16 phdt sinh khi bdn ngoai te, lo ty gia hoi doai.

4.15. Chi phi ban hang va chi phi quan ly doanh nghiep Chi phi bdn hang phan dnh cdc chi phi thue te phdt sinh trong qua trinh cung cap dich vu, bao gom cdc chi phi nhan vien, hoa hong... Chi phi q udn ly doanh nghiep phdn dnh cdc chi phi quan ly chung cua doanh nghiep gom cdc chi phi ve luong nhan vien bg phan qudn ly doanh nghiep (ti6n luong, X\hn cong, cdc khodn phu cdp,...); bdo hilm xa hgi, bdo hiem y te, kinh phi cong doan, bao hiem that nghiep cua nhan vien quan ly doanh nghiep; chi phi v^t lifu vdn phong, cong cu lao dgng, khau hao TSCD dung cho qudn ly doanh nghiep; tien thue dat, thue mon bdi; khodn lap du phong phdi thu kho doi; dich vu mua ngodi (dien, nuac, dien thoai, fax, bao hiem tai sdn, chdy n6...); chi phi bdng tihn khdc.

4.16. Thue Thuithu nhap doanh nghiep

26

Chi phi thue thu nhap doanh nghiep (TNDN) hien hdnh Chi phi thu8 TNDN hien hanh duac xac dinh tren ca sd thu nhap tinh thu6 va thud sudt thue TNDN trong nSm hi?n hanh ia 20%. Thue gid tri gia tdng vd cdc lopi thue khdc Ap dung theo cac luat thue hien hanh tai Viet Nam.

' ^ r

Cac bao cao thue cua Cdng ty se chiu su kiem tra cua ca quan thue. Do viec ap dung luat va cac quy dinh v l thu6 ddi vdi nhidu loai giao djch khdc nhau cd thd duac giai thich theo nhidu each khdc nhau, ddn ddn sd thud duac trinh bdy tren bdo cdo tdi chinh cd th6 bi thay ddi theo quydt dinh cudi cung cua ca quan thu6.

4.17. Lai tren co phieu Lai ca bdn tren cd phidu dugc tinh bang cdch chia lgi nhuan sau thu8 cua Cdng ty sau khi trich quy khen thudng, phuc lgi cho tdng sd binh quan sd cd phi6u phd thdng luu hanh trong ky, khdng bao gdm sd cd phieu dugc Cdng ty mua lai va giu: 1dm cd phiSu ngan quy.

4.18. Lgi suy giam tren co phieu Lai suy gidm tren cd phieu dugc tinh bang cdch chia lgi nhuan sau thue ciia Cdng ty sau khi trich quy khen thudng, phiic lgi cho tdn^ so binh quan sd cd phieu phd thdng luu hanh trong ky va tdng sd cd phieu phd thdng du kien dugc phat hanh them, khdng bao gdm sd cd phieu dugc Cdng ty mua lai vd giiJ lam cd phieu ngan quy.

5. THONG TIN BO SUNG CHO CAC KHOAN M\}C TRINH BAY TREN BANG CAN D 6 I KE TOAN

5.1. Tien va cac khoan tu*otig dirotig tien Tai ngdy Tai ngdy

31/12/2016 01/01/2016 VND VND

Ti6n mat 99.248.993 125.979.976 Tidn gui ngan hdng 13.932.539 1.214.086.105

Cpng 113.181.532 1.340.066.081

5.2. Hang ton Icho Tai ngky 31/12/2016 Tgi ngay 01/01/2016

VND VND

Gid goc Dir phdng Gia gdc Dir phong

Nguyen lieu, vat li?u 1.021.676.975 - 1.822.849.963

27

5.3. Chi phi tra trirdc dai han

Ngan han: Chi phi vat tu sijra chvta. C9ng

Dai han Chi phi sijra chua tau Cong cu, dung cu va phu tung thay Cgng

Tong cgng

(Xem tiep trang sau)

Tai ngky Tai ngdy 31/12/2016 01/01/2016

VND VND

575.495.946 97.894.748 575.495.946 97.894.748

6.692.133.742 5.467.477.698 2.977.037.290 2.425.349.225 9.669.171.032 7.892.826.923

10.244.666.978 7.990.721.671

28

5.4. Tang, giam tai san co dinh huu hinh Phinnig ti n

Nhd cura, vat May moc, thiet vdn tai, truy^n Thiet bi, dung Khoan muc kiln true bi din cu quan ly Cong

VND VND VND VND VND Nguyen gia:

Tai ngay 01/01/2016 Mua trong nam

7.235.675.183 40.826.894 282.983.929.144 67.932.440 290.328.363.661

Tai ngay 31/12/2016 7.235.675.183 40.826.894 282.983.929.144 67.932.440 290.328.363.661

Gia tri hao mon liiy ke: Tai ngay 01/01/2016 Khau hao trong nam

1.051.054.652 144.713.508

40.826.894 172.293.607.624 15.913.104.720

67.932.440 173.453.421.610 16.057.818.228

Tai ngay 31/12/2016 1.195.768.160 40.826.894 188.206.712.344 67.932.440 189.511.239.838

Gia tri con lai: Tai ngay 01/01/2016 6.184.620.531

-110.690.321.520

-116.874.942.051

Tai ngay 31/12/2016 6.039.907.023 - 94.777.216.800 - 100.817.123.823

Gia tri con lai cuoi ky cua TSCD hiiu hinh da dimg the chap, cam co, dam bao cho cac khoan vay la 94.777.216.800 VND -Xem them muc 5.10. Nguyen gia cua TSCD hiiu hinh cuoi nam da khau hao het nhung vIn eon su dung la 108.759.334 VND.

5.5. Tang, giam tai san co dinh vd hinh Tai san c6 dinh vo hinh la quydn sii dung ddt iau dai tai s6 12 Doan Nhu Hai, Phucmg 12, Quan 4, Thanh phd Hd Chf Minh.

29

5.6. Phai tra ngiroi ban Tai ngdy Tai ngay

31/12/2016 01/01/2016 VND VND

Glander International Bunkeruig Pte. Ltd 2.606.786.790 2.353.340.000 Cong ty T N H H T M D V C N Nguyen Hung 839.272.500 Cong ty TNHH M K P Shipping 698.216.400 Phai tra d6i tuong khac 2.392.187.753 4.996.450.249 Cong 6.536.463.443 7.349.790.249

5.7. Phai tra ngirM lao ddng

Chij yeu la khoan tien lucng con phai tra cho mot so thuyen vien.

5.8. Chi phi phai tra Tai ngay Tai ngay

31/12/2016 01/01/2016

Chi phi bao hiem tau VND VND

Chi phi bao hiem tau 131.741.210 463.930.045 Chi phi lai vay 23.483.536.930 19.865.972.937 Cong 23.615.278.140 20.329.902.982

Phai tra, phai nop ngan han khac Tai ngay Tai ngay

31/12/2016 01/01/2016 VND VND

B H X H , BHYT, B H T N va KPCD 185.558.779 153.288.294 Cac khoan phai tra khac 147.563.059 262.921.499 Co tuc 807.073.600 807.073.600 Thue thu nhap ca nhan tam khau tru 297.119.079 296.850.079 Cong 1.437.314.517 1.520.133.472

1. Vay va ntf thue tai chinh Cac khoan vay duac chi tiet nhu sau:

Tai ngay Tai ngay 31/12/2016 Trong nSm 01/01/2016

Tang Giam Vay ngin ban 1.368.675.000 : 1.368.675.000 2.260.000.000 2.260.000.000 Vay dai han den har tra 108.438.740.000 68.409.400.000 10.813.732.480 50.843.072.480

Cong 109.807.415.000 69.778.075.000 13.073.732.480 53.103.072.480

Bdo cao thudng nien nam 2016 30

Vay dai han

Cong

Tong Cong

- 66.175.020.000 66.175.020.000

- 66.175,020.000 66.175.020.000

109.807.415.000 69.778.075.000 79.248.752.480 119.278.092.480

' ^ 1 r

Vay ngan han la khoan vay ca nhan nham muc dich bo sung von luu dong, khong CO the chap, khong co thai ban vay cu the va chiu lai suit tu 10%/nam.

Vay dai han la cac khoan vay ngan hang bang USD nham muc dich mua va dong cac tau kmh doanh van tai bien, duac the chap bang tai san hinh thanh tir vdn vay (la cac con tau Sea Dream, Sea Dragon). Cac khoan vay nay co ky han tu 93 den 111 thang va chiu lai suat hien tai tu 4,3% den 6,5%/nam - Xem them muc 5.4,

5.11. Von chu sor hihi 5.11.1. Bang doi chieu bien dong cua von chu sd hiru

Tai ngay oi/01/2015 Ld trong nam trudc Giam khac Tai ngay 01/01/2016 Ld trong nam nay Giam khac Tai ngay 31/12/2016

Vdn ddu tu ciia chu sd

huu Co phieu

quy

Chenh lech ty gia hdi

doai

DVT: ngan dong Lai nhuan chua phan

phoi Cdng

50.000.000 (188.100) (3.513.232)

3.513.232

(46.062.707) (11.622.809)

235.961 (11.622.809)

3.513.232

50.000.000 (188.100) - (57.685.516) (7.873.616)

-(14.834.022) (14.834.022)

50.000.000 (188.100) - (72.519.538) (22.707.638)

5.11.2. Chi tiet von gop cua chii sa hiru

Tdng cdng ty Hang Hai Viet Nam Tdng cdng ty Bao viet Nhan Tho Cdng ty Cd phan Quy Tin Phat Cac CO ddng khac Cgng

Tai ngay Tai ngay 31/12/2016 01/01/2016

VND VND 13.230.000.000 13.230.000.000 4.410.000.000 4.410.000.000 4.409.000.000 4.410.000.000

27.951.000.000 27.950.000.000

50.000.000.000 50.000.000.000

i TV

AU

SSG- Bdo cdo thuong nien nam 2016 31

5.11.3. Co phieu T^i ngay Tai ngay

31/12/2016 01/01/2016 VND VND

So luong CO phan dang ky phat hanh 5.000.000 5.000.000 So lugng CO phan da ban ra 5.000.000 5.000.000 So lugng CO phan duoc mua lai (18.810) (18.810) So lugng CO phan dang luu hanh 4.981.190 4.981.190

Menh gia co phdn dang luu hanh: 10.000 V N D / co phan. 5? •> \

5.11.4. Lo ca ban/ Suy giam tren co phan Nam 2016 mm 2015

VND VND Lo sau thue thu nhap doanh nghiep (14.834.021.568) (11.622.808.979) Trich quy khen thuong phuc loi - -

Lo de tinh Lo co ban/Suy giam tren co phieu (14.834.021.568) (11.622.808.979) So lugng CO phieu pho thong binh quan liru hanh trong nam 4.981.190 4.981.190 Lo ctf ban/Suy giam tren co phieu (2.978) (2.333)

6. THONG TIN BO SUNG CHO CAC KHOAN M y C TRINH BAY TREN BAO CAO KET QUA KINH DOANH

6.1 Doanh thu ban hang va cung cap dich vu La doanh thu cung cap dich vu van tai bien.

6.2. Gia von hang ban

La gia von cung cap dich vu van tai bien.

6.3. Chi phi tai chinh Nam 2016 Nam 2015

VND VND Chi phi lai vay 3.918.044.547 5.298.093.080 Chenh lech ty gia chua thue hien 2.306.106.719 10.210.935.950 Cong 6.224.151.266 15.509.029.030

6.4. Chi phi ban hang La cac khoan chi phi hoa hong ve moi gioi dich vu van tai bien.

SSG- Bdo cdo thu&ng nien nam 2016 32

6.5. Chi phi quan ly doanh nghiep

Chi phi nhan vien Chi phi do dung van phong Chi phi khau hao tai san co dinh Chi phi dich vu mua ngoai Chi phi khac bang tien Cong

6.6. Chi phi san xuat kinh doanh theo yeu to

Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi khau hao tai san co dinh Chi phi dich vu mua ngoai Chi phi khac bang tien

Cong

6. THONG TIN VE CAC BEN LIEN QUAN

Danh sach cac ben lien quan 1. Tong cong ty Hang Hai Viet Nam

- Cong ty TNHH M T V 2. Nguyen Huu Hoan

Nam 2016 Nam 2015 VND VND

1.993.781.978 1.945.700.068 50.603.092 38.721.363

144.713.508 144.713.508 157.901.859 159.546.025 805.024.748 749.213.183

3.152.025.185 3.037.894.147

Nam 2016 Nam 2015 VND VND

17.651.163.860 25.942.188.823 10.708.834.840 10.364.795.032 16.057.818.228 16.057.818.228 13.887.146.448 16.088.225.935 3.521.444.304 4.028.844.965

61.826.407.680 72.481.872.983

M o i quan he Co dong CO anh huong dang ke Giam doc Cong ty

Thu nhap cua Ban Giam doc Nam 2016

Luong Ban Giam d6c 309.172.000

8. CAC SU" KIEN SAU NGAY KET THUC NAM TAI CHINH

Nam 2015 393.100.000

Khong CO cac su kien quan trong xay ra sau ngay ket thue nam tai chinh den ngay phat hanh bao cao tai chinh.

Tp,Hd Chi Minh, ngay 14 thdng 04 nam 2017 CONG TY CP VAN TAI BIEN HAI AU

toe dieu hanh

NGUYEN HUtJ HOAN

SSG- Bao cdo thu&ng nien nam 2016 33