BAKER TILLY AeLC cONc ry rxmr rdvr roAN vA ul vKN Jrt AUDITING AND CONST]LTING CO., LTD. BAo cAo TAI cHiNH HgP NHAT GIOA NIEN DO rrHlre.Au cUA NAM rA dlNH xFr flLlc NGAY 3i niiNc 12 NArv fi3 cOr.rc rY cO PHAN vAN TAr erEru vrf;r ruevr tu;"tttiil; INTTRNATIONAL
43
Embed
BAKER TILLY AeLC cONc ry vA Jrt - WordPress.com · 2013. 9. 17. · BAKER TILLY AeLC cONc ry rxmr rdvr roAN vA ul vKN Jrt AUDITING AND CONST]LTING CO., LTD. BAo cAo TAI cHiNH HgP
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
BAKER TILLYAeLCcONc ry rxmr rdvr roAN vA ul vKN JrtAUDITING AND CONST]LTING CO., LTD.
BAo cAo TAI cHiNH HgP NHAT GIOA NIEN DOrrHlre.Au cUA NAM rA dlNH xFr flLlc NGAY 3i niiNc 12 NArv fi3
Ban T6ng Ginm d6c C6ng fy trinh bdy bio c6o cria minh cing v6i B60 c6o te'i chinh hqp nift gina niend6 6 thAng diu cia nzrn tAi chinh ki:t thilc ngdy 31 th6ng 12 Dem 2013 da duqc so6t x€t.
Kh{i quit va Cdng tyC6ng ty C6 phAn VQn tAi bi6n Vi€t Nam, tiAn than h C6ng ty Van ini biian vigt Nam, ld Doanh nghiepNhd nu6c truc thuoc T6ng c6ng ty Hang Hei ViCt Nam duqc thanh lap theo Quydt dinh sd 29-TTgngey 26 th6ng 01 nim 1993 cia Thi tu6ng Chinh phu vd hoat dong theo Ciiy chLrng nh{n dnng ki kinhdoanh s6 105598 ngiy 05 thang 3 ndm 1993 do Trang tdi kinh t6 cAp. Ti ngdy 0l th6ng 01 ndm 2008,
C6ng ty chuy6n sang ho?t dQng dudi hinh thic C6ng ry C6 phln theo GiAy chung nh{n dang kj kinhdoanh s6 0203003815 do So K6 ho?ch vd Ddutu thdnh ph6 Hai Phdns cAp cing ngdy.
Trong quii trinh hoat dong, c6ng ty da l1 lin dugc Sd Ki hoech vd Diu tu thtufi ph6 Hdi Phdng c6p
thay d6i ciAy chung nhQn ddng k1i kinh doanh do b6 sung nganh nghA kini doanh, trong d6 lAn thay d6idnng ki kinh doanh An 7 ngdy 17 thang 6 ndm 2011 do dLrqc clp lqi nd sd doanh nghiCp m6i ld0200 1 06490 vd dn iteng ki thay d6i hn thrt I I vio ngdy 04 theng 7 nrm 20 I 3 .
62113 Le Hdng Phong, phuong Binh Thny, qu{n BinhThiy, thanh ph6 CAn Tho
c6NG Ty cd aHAN vAN rAr er€r{ wi.1 xaraBAo cAo cuA BAN TONG GrAM D6c (ti6p theo)
T€n don vi Dia chi
Chi nI6nI C6ng ty C6 phAn vfn tdi bi6n 69 Hern Nghi, phucrng Nguy6n Thei Btnlt, quan I,viOt Nam t?i thdnr phii Hd chi Minh rhdnn ph6 Hd chi MinhChi nhenh C6ng ry C6 phdn V6n tii bi6n Vi€t 2 I 5 L?ch Tray, phuong Ding Giang, quQn Ng6 QuyAn,Nam - Trung tAm HuIn luy€n Thuydl vi€n thenh ph5 Hei Phdng
Chi nh6nh C6ng ty C6 phan VAn tai biAn 110 Ha Long, phudng 2, thdnh ph5 Vnng Tiu, tinl BdViCtNam tai Vtng Tdu Ria-Ving Tdu
Ngitnh nghA hinh doa4h citd C6rlg 4 tdl
- VAn tai hi'ng h6a ven bi6n vdvi6n duong;
- Hoat dong dich vu h6 ng tryc ti6p cho v{n tei duong thtiy;
- B6c x6p hAng h6a dudng bQ; BiSc x6p hang h6a cdng biAn; Btic x5p hdng h6a ceng song;
- Hoat dong crla cic cau lac bO thd thao:
- Dei U son tau bi6n, dAu nhnt; Dai lj phrr tung, thi6t bi chuyCn ngdnh hdng hdi; Dai lti b6n v6 m6y
bay; M6i gi6i mua b6n tdu bi6n;
- Dich vu luu tni ngin ngiyr kh6ch s4n;
- Kini doanh blit dOng sin, quydn sri dgng d6t thuQc chri sd hiiu, chti sir dung hodc di thu6;
- Cung irng vd qudLn llf ngudn lao dQng trong mrdc; Cung tng viL qudLn li ngu6n lao dQng tli lAm viQc
o nu6c ngodi;
- Diau hanh tus du lich;
- Ddo tgo vi hudn luyQn thuyAn vi€n;
- Sua chfta tau bidn:
- Ho?t dQng dich vg h6 trq tnrc ti6p cho van tei duorg sit vd duc'ng bO;
- Dich vg giao nh{n harg h6a da phuong thtic, bao gdm: sit, s6ng, bidn, b0 vi hdng kh6ng; Dich vu
cung tng tdu biin; M6i gidi hang hai; Dich vu dai lj tdu bi6n; Dich vu dai li van tei duong bian;
- Van tai hdng h6a duong thrly noi dia;
- ven lar hang hoa bang auonS DQ;
- Van tii hdnh kh6ch duong bO trong noi thanh, !go?i thdni (td van tdi bing xe bujt);
- V+n tai hdnh kh6ch bing xe kh6ch noi tinll li6n tlnh;
- B6n 16 son tdu bi6n, diu nhot, phu ttng, thi6t bi hdne hni;
- Ben bu6n mey m6c, thi6t bivd phu tirng m6y phuc vu cho ngdnh hang hdi;
ioo nrlitiiira nien aO'ad ohdn dnh trung thlrc va hqp ii ttnh hinh tai chinh cria c6ng tv c6 phan van tei
giSn viaiNam rai thdi diAm ngiv )0 rhang 6 nam 2013. cing nhu k6t que hoat ddng I'inh doanh t i cdc
ludnp. luu chuv6n tiin ti trong 6 lbrng diu cta nam tili chinh k6t thic ngdy J I $eng 12 nam 201 l phu
i,* i"i"a. .i* tt.'r.; r"i" .i cni aq 16 todn Doani nghi€p vi€r \am dusc ban hAnI theo Qu5et
ailltr "o
tslZOOelQo-eTC ngey 20 theng 3 ndm 2006 cia BO truong BO Tii chinh cflng nhu cec th6ng
tu hLrong din rhtrc hifn chuin mr,rc r i chd dq ki toin cria Bg Tii chini
Thay m4t Ban T6ng Gi6m d6c,
-Cao Minh TuAn
Ngdy 28 ih6ng 8 nem 2013
i
#uo '*TTLLYA&C
c6,rc r v rrtrr rriu roiN v.i TrlviN A&c,\I]DITI\G A\D (]ONSULTI\G CO.. LTD.
s6: 348/201 3/BCTC-KTTV-KT3
Bftlch in lta Noi :,10 Cian-q vo S1., DongDa Dist.. Ha Noi City
BEnchinl\haTrao-q:18 Tran Khanh Du st.. Nha T.ang CitylranchinCa.Tno : 162C/4 T6n Nsoc Que S1., can Tho City
: r.r so.gDaysr, Ta! Binl Dill., Ho chi Mlih ciryIel: (81.8) I5472912- Far:(84.E) I5.171910
LA vln Khoa
S,j Gitir CNDKn\r kiAn nrin: 1794-2013-008-1
sAo cAo Icr QUA cdNc rac soAr xfrvi BAo c'io rAr cHiN'E EoP NI&{T crfA NliN D0 6 TE iNG DAU
cirA N.4M TAI cEiNH KtT TE(IC NGAY 31 TETiNG 12 NiM 2013
ciIA c6NG TY co PrL{N vAN r,ir BtroN \T.0T NAM
E4lgts: CAC C6 D6NG, EOI DdNG QUiN TRI VA BAN TdNG GLAM D6C
c6NG TY CO PEAX V4l riu enu w4r lnr*Chung r6i dn thgc hien c6ng uic so6l xit Bdo cdo tirj chintr hqP ni:l gina nieo.da 6 thdng diu cua nem
laichinhkellhucng;ylllhdngl2nam20llciaCongryCophdn-V{n(Ai b;6nVietNamticdccon8rv con s;m: Bene can ddi ka todn hqp nhit giiia nicn d0 tai thoi dicm ngiy 30 th6ng 6 n;m 2013, 860
aQ va Sjn thuyct mi; sao cao tai cirintr hqp nh6t gina ni6n dO 6 theng diu crla ndm tlj chinh k6t thtc
ngdy 31 thrng 12 nam 2013, duqc lap ngdy 28 theng 8 neln 2013, fit trang 07 den trang 42 kdm theo
Viec ldp re Finh bay Beo cio lii chinn hqP niat gina niEn dq ndy thuOc.rdch nhiim cna Ban Tdng
ciirn 43" cong ty. i.a"h nhigm cta chiug t;i la dui ra Bdo cdo nhfu xdt va Bdo cao tii chinh hgp nh'tgiia niCn dO ndy tr€n co sd c6ng lic sodt x6t cia ching t6i.
Ching t6i da thvc hion c6ng t6c so6t xdt 860 ceo tii chinh hqp nh6t giiia ni6n dQ theo ChrrAn mltc Ki6m
NiM Tir cIIiNH, DoN vI TrltN TIF srl DUNG rRoNG Kt roAN
Nim tiLi chinh
Ndrn tai chlnh cira C6ng ty b;t diu tt ngdy 0l th6ng 0l vd ki5t thic vdo rrgdy 31 theng 12 hAng nem
Ddn vi tian te sir d\rng trong k6 todn
Don vi tiAn te si d\mg trong k6 to6n le Ddng ViCt Nam (VND)
cI{U,iN Mr/c vA cHf DQ Kl6 ro'iN AP DVNG
ch6 dO k6 tonn 6p dqns -g; "ao
,ei "hinn
hqp',.lut gua nien dQ duoc lip theo hvong dan clia cbc clu;n mvc kd loen \e ( he
aO rJi* ir"; "'gr'rqp
iiet Nam duqc uan hd'nh theo Q0vdt dinh s6.l5n000lQo eT!,ned.r l0,f,i"e i""* j0oi .i^ il truong Ba Tei chini cing nhu cic thong Rr hu{rng din rhuc hien chuen
."" ul clE d6 k€ to6n cna Ba Teichinh.
Tuv6n b6 vi vi6c luin thri chudn mqc k6 todn r n ch6 dq k6 todn
""i C,* oi" i- * da nr5n Lhn dlv du veu ciu cria c6c chuin muc L6 toan va chi dq Kd ro'n
K;l qud hoat dang kini doan-h cua cdc c6ng ry con dugc mua lei hoqc bdn di lrong nam duqc rflnh
inr J""* tr" "rJf" oud hoar dong kinh dianh hgp ni6r u ngiry mua hoac cho dAn ngs) bdn lhoin
dAu tu d c6ng tY con d6.
Trcng hudng hgp chinh s6ch ki: to6n cia cdng ty con khric voi chlnh sich k6 torin ap dqng ft6ng nl6t
o""g"c"ttg l, ,it] sr" "no
tdi chfinr cna conity con sc co nhilng di'u chlnh thich hqp tru6c khi sri
Juni "tro
iie" rap sao "60
tdi chinh hqp nh6t
ff.l.
2.
i chinh hoP khi' Eina nies dA 15
cONG TY cd PHAN vAN rAr srEN vrtr NaMDia chi: 56 215 ph6 L4ch Tray, phulng Dang Giang, quan Ng6 Quy6n, thanh ph,i Hai Pbdng
BAo cAo rAr cHiNH HOp NHiT crfA NrEN DQ6 rheng ddu cta ndm tni chi k6t thtc ngay 31 thdng 12tftm2013Ben thuy€t minb B60 c6o tti chhh hqp trb6tgita niCn dO (ti6p theo)
S5 du cAc tdi khoan tren BAng can d6i k6 toin giita C6ng ty mp vd c6ng ry con vd gita c6c c6ng tycon v6i nlau, c6c giao dich noi b0, c6c khoan lai noi b0 chua thuc hien phet sinh tir cAc giao dich niyilugc lo4i tri khi l{p 86o cAo tai chinh hap nhdt. C6c khoan 15 chua thuc hien phat sini ti! c6c giao
dich noi bO ciing dugc loai b6 trt Uli chi phi tao nCn ldoan 16 d6 kh6ng thA thu h6i dugc
Lqi ich cta c6 d6ng thiriu si5 th,5 hien phAn lqi nhuin vi tii san thuin cia c6ng S-con kh6rg nimgin bdi caLc c6 d6n;cna c6ng ty m9 vd dugc trinh biy 6 muc riCng tr-Cn 86o c6o k6t qui ho4t dQng
iini dornh hqp nhit va oani.in a6l td toan hqp niAt. Lqi ich cia c6 dong rhidu '6
bao gdm.gi6 tri
cdc lgi lch cria c6 ddng thi6u sii tai ngrly hqp nfit kini doanh ban diu un phin lqi ich cia c6 ddng
thidu sti trong bi6n dQng cia v6n chri sn hau kA hr ngay hqp nhit kinlt doanh CAc khoen 16 firong
Tii san c5 dinh hru hinhTii sAn c6 dinh dugc thd hiQn theo nguy6n gi6 tnr hao mdn liiy k6. Nguy6n giA$i san ci5 dinh bao
gdm toan b$ c6c chi phi rne C6ng ty ph;i b6 ra dd c6 duqc tai san c5 dinh tinh d6n thdi di6m dua tiisAn d6 vdo tr4ng th6i sin sdng su dpng. C6c chi phi ph6t sinh sau ghi an ban du chi dugc ghi tnng
nguyen gi6 tdi ;en cii dinh n6u c6c chi phi ndy ch6c ch6n ldm tdng loi lch kini t6 trong tuong lai do
sr.r dtlng tdi sen d6. CAc chi phl kh6ng thda nen didu kien hCn duqc ghi nl6n lar chi phi trong kj'
Khi tii san cil dinh dusc ban hay thanh li, nguyen gi6 vi khAu hao lty k6 dugc xoa s6 vn b6t lc!
khoan hi 16 ndo phnt sinh do viCc thanh li ddu duqc tinh veo thu nhap hay chi phi trong ki
Tdi san c6 dini duqc kniu hao theo phuong ph6p dudng thirg dqa trcn thdi gian htu dpng udc tinh
phi hqp loi huong dan qi Thdng tu s6 45l2013/m-BTC ngdy 25 theng 4 nam 2013 cua B0 Tni
chinl ve C6ng van s6 7ll6nC-TCD\ ngly 28 th6ng 6 nem 2004 cria B0 Tai chlnh cho phdp khung
khAu hao cho tAu bi6n d6ng m6i tiii da la 20 nam. Ri6ng tiri san c6 dinl nfidn bin giao tir Doanh
nghiQp Nhi nu6c duw kh6u hao theo thdi gian srJ dung con lai
56 nim khAu hao cria cec loai tii san ci5 dinh mua mdi nhu saul
Loai tei san c6 dinh
Nhe cu4 vat ki6n tnic
Phumrg tiCn van tai, truyAn dan
Thiiit bi, dung cu quen liSo n6m k-hiu hao cua tiri sd,n c6 dinh nian bin giao tir Doani nghiep \ha nuoc nhu sau:
Loai tdi san cil dinh
Nhd cua, v{t ki6n nuc
M6y m6c vi thiiit bi
Phuong tiQn vin tdi, truydn ddn
Thiiit b!, dung cu quAn lfTdi se cS dinl khec
,56-203-08
56 nam
10-503-106-203-08
6
Tdi san c6 dinh vA hinh
Tdi san ci5 dinh v6 hinh dugc thA hiQn theo nguvcn gi6 tru hao mdn liv k6. Tdi san c5 dinh vo hinl
cua Cdng ty bao g6m:
Quyin sti d4ng dfu
Ouvin sLi dune dit li lodn bQ cdc chi phi lhuc td Cong ry da chi ra c6 li€n quan rruc lidp loi dal sii"i". u"" *i.i',iit*i ra d! co qurin sn dung dit. ihi phi chodinbu giii phong mat bins- san
dr;a;;*;, G ;hi ;oc ba... QuyAn sn dsng iAt dusc litr6u hao theo thdi gian giao dAt Quvdn srl
Phin mlm mdy tinhftin mdrn may tinl ta todn bO c6c chi phi md C6ng ty dd chi ra tlnh d6n *roi di6m iiua phAn mim
vio st dung. Pidn mAm m6y vi tinh duo,,c khiu hao trong 4 n[m'
Chi phi ili Yay
Chi phi di lay duoc ghi nhinvaochi phi trong nam Riingchividc diu ru d6ng mtri leu cin c6 mQt lhli gian du dai {tr€n l2
dugc v6n h6a vdo gi6 tri cia tau.
n
rtl
'Al
D
8.phi di r,ay tiin -quan
tryc tidP d6n
thdng) de co thd dtra r,io sLl dung
t ;4hnal ld dat biphq4 \a? htrhfi phAt.l&x da. tnrg\& Bna ao ht 'h'nh hdp rhat Etna nte4 aa
c6NG w cd pHAN vAr'r rAr arfN vrtr Nai.lDia cht: 56 21s ph6 L?ch Tray, phuong Dins cians, quan Ng6 QryCn, thz'nh ph6 Hai Phdng
BAo cAo rAr cHiN'H Hep NHAr crelA NrEN D06 $Arg ddu c{ia nafn tei chinh kiit thnc ngay 31 thAng 12 nIm 2013
Ban thuy6t ninh 860 cro tdi chlnh hqp nhdt giiia oi6n dO (ti6p theo)
9. Eiu tu tii chlnhCac khoen dAu tu vdo cht?ng khodn, tliu tu vdo cdc t5 chric kinh td klac duqc Bhi nhan theo gi6gdc. Tiin lai, cd tric, lgi nhuin cia cdc icj, tru6c khi khoin tliu tu dugc mua d$gc h?ch to6n giam
gia tri crla chinh khoin dlu tu d6. TiAn lai, c6 tuc vd lqi nhuan cria cic k! sau khi khodn dAu tudugc mua dngc ghi nhan doanh thu.
vd c6 gi6 thi trudng thdp hon gi6 tri dang hach to6n tr6n s6 sech. Gi6 thi trudng ldm cetl cu xem xdt
trich l{p dg phdng dr-rgc x6c dinh niu sau:
. Doi voi chlrng khodn da nien y6t kdn Sd giao dich chung kho6n Hd Noi (HNX) ld gie giao
dich binh quSn rai nga) rrich |ip du phdng.
. D6i v6i chtng khoan da nicm ydt tren sd giao dich chung khoen TP. Hd chi Minh (HOSE) ld
gi6 d6ng cua tai ngdy trich lap du phdng.
. D6i vdi chung khori0 da dang kj giao dich trcn thi trudng giao dich cia cec c6ng ty dai chingchua nicm y6t (UPcom) ld gi6 giao dich binh quan hcn hC th5ng tai ngdy trich lap du phdng
. D6i v6i chung khodn chua deng ki giao dich o thi trumg giao dich cia c6c c6ng ty d?i chingld gi6 trung binh tr€n co so gii giao dich do t6i thi6u cna 3 cdng ty chrng khoan c6ng b6 t?i
trd di ld giri trl s6 s6ch t4i ngdy l{p Bnng c6n d5i k6 toan gan *r6t
D1r phdng cho c6c khoin tliu tu vdo t6 chric kini t5 khAc duqc tich lap khi c6c t6 chfc kinh til ndLy
bi 16 (trir trudng hqp 15 theo k6 hoach de duqc xdc dinh trong phuong dn kinh doanh trudc khi tlAu
tu1 voi mLrc triih l{p bing cheni lech gina \on gop (huc ti cria cdc bin tai 16 chric kinh t6 ri '6nchri so hlu thrrc c6;han (x) v6i $ lQ g6p v6n cria C6ng ty so v6i t6ng s6 v6n g6p thgc t6 cta cdc
ben t?i t6 chrfc kinh t6.
Khi thanh li mot !$oan dAu tu, phdn ch€nh lQch giea gia tri thanh li thuin vd 8i6 tri ghi sti duqc
hgch toen vdo thu nhAp hoic chi phi.
Chi phi tri trudc ddi hAn
Chi plti c6ng cg dgng cF
CAc c6ng cu, dung cu da dua viro st dung alugc phdn b6 vdo chi phi theo phu{tng ph6p duong
thing v6i thdi gian phan b,5 kh6ng qu6 03 nIm.
Chi phi sfta chita cdc tdu rc dd
Chi phl sua chiia cac tau ldn da dugc phan b6 vio chi phi trong nam theo phuong ph6p dudng
lhang theo lhdi h?n cho phdp cua dang kidm la l0lhing.
Ld chqnh Qch $ giri chta thltc hien
Ch6nh lech ti gi6 h5i doai do danh gia l?i s5 du cic khodn muc c6 g6c ngoai t€ cu6i nam dusc
thuc hiCn theo huotg d6n cria Th6ng tu 201/2009/TT-BTC ngdy 15 th6ng l0 ndlrr 2009 cria BQ Trii
chinh. Thoi p,ian phi-n bd cho cdc k}o6n 16 chinh lgch ii gid h6i do6i do ddnh gi6 lEi s6 du cua c6c
kodn ng phdi trA ddi han c6 g6c ngoai te cia nhtng nlm tlu6c duqc ghi nhan vAo chi phi vdi thdi
gian t6i da kh6ng qu6 5 ndm.
Chi phi bdo hiinchi Dhi bdo hi;m rhd hian khonn tiAn bao hidm da tre cho dich nr bao hidm C6ng ! dang su dvng
Chi phi brio hiAm duac pherr bo theo lhoi han bao hi6m quv dinh tr€n hgp d6ng bdo hiAm'
10.
@idwc dacciksrdi Bdocdotdi chinh hqp nha sind ickdi 18
CONG w cd pHiN vir rAr erEh vrEr uuDia chl: S(5 2 I 5 phii L?ch Tray, phuins Ding Ciang, qu{n Ng6 Quydn, thdnh pnii nai rntngBAo cAo rAr cHrNH Hqp \HA r cluA NIEN D06 thang dau cia nim tai chlnh ki5t thfc ngdy 3 I theng 12 narn 20 13
Le khoAn tiAn de ha cho dich vu nang cAp bni container C6ng ty dang thu€ vd dugc ph6n b6 theo
thdi gian thu€ bai cdn lei.
Ngu6n v6n kinh doanh
Vdn diu tu cdn chi s0 hrra
V6n dAu tu cia chri sd hiiu dugc ghi nhan theo s5 thr,rc t6 da ddu tLr cria cac c,i d6ng.
Khi mua lqi c6 phi6u do C6ng ty ph6t hinh, kiodn tidn tii bao gdm cd c6c chi phi li€n quan dingiao dich duqc ihi nhan b c6lhi6u quy va duqc phan 6nh li' mat kioan gi6m tru trong v6n chri sd
hau. Khi tei ph6t hinh, ch6nh lQch gita gi6 tii phdt hinh va gi6 sd sdch cLia cd phi6u quy duqc ghi
vao cnr tleu I hang 0u von co pnan,
c5 rt[.cC6 ttc duqc ghi nhAn h nq phai tre Hi duqc cdng bii.
Thu6 thu nh4p doanh nghiQp
Chi phi thu6 thu nhap doanh nghiQp bao gdm thuii thu nhap hiQn hanh vd thuii thu nhap hoan lei.
Th t thu nhqp hi1n hd h
Thu6 thu nhap hien hdnh ld khoan thu6 iluqc tini dua tren thu nhAp tinh thu6. Thu Ap tinl thu6
ch6nh lgch so v6i lqi nhuan k6 torn li do diAu chinh c6c khoin ch6nh lech tarn thdi gita thuii vd k6
to6n, cec chi phl kh6ng duqc tri cing nhu didu chinh c6c khodn thu nhip kh6ng phii chiu thu6 vn
c6c khodn 16 dugc chuy6n.
lltue tlu n gp noan tg,
Thu; thu nhAp hoM lei ld khoan thu6 thu nhap doanh nghiep sc phei nop ho4c s€ duqc hodn lai do
chenh lech tam thoi gina gid tri ghi s6 cua tdd san vi ng phdi tra cho muc dich Beo cao ai chinh vd
cdc eid tri ding cho-mu" d;.tt thr6. tt'u6 ttru ni6p hoan hi pheitra dirqc ghi nldn cho t6t c6 c6c
wroir chJnh lCirr tam thoi .triu thu6. tai .en thu6 tiru nhip hoan l3i chi dugc ghi nhdn khi chic chln
trong tuorg h; se c6 lqi nhu6n tinh thud d6 sLr dung nhiing chCni lech tam thoi dugc khAu trir ndy'
chi sd hiiu kili d6 thu6 thu nh{p doanh nghiQp se dugc ghi thing vdo vi5n chi so htu
Nguy€n tic chuy6n d6i ngoqi lQ
Cdrc eiao dich ph6r sinh bing ngoai tf duqc chu5in d6j lheo ti giri l?j rrgay phdl 'inh
giao dich 56 du
cdc Lhoan mui tiin ti cd goc "goai
le cu6i kj dugc qui d6i theo qi gia {ai ngiy kdt lhnc ki kd toan'
12,
14.
Wa *uyit ^i"n nq La nAt tO phAn hop thahh fi phAi dqc dac cilkg rdi Bdo cdo di c hikh hqp
Chenl lgch t, gi6 phet sinh trong ki tii cAc giao dich bing ngoai tC crla c6c khoen muc tiAn tC c6
g6c ngo4i tQ vJch6nh lCch ti gi6 do denh gi6 l?i cec kloan mlrc tian t9 c6 g5c ngoei t€ cu5i lcj sau
kli bir tru chenh lech tdng ve ch€nh lCch gidm dugc ghi nhQn vdo doanh thu ho4t dong tdi chinlhoic chiphl tdichillh.
Tj' giri srt dung di qui doi cec Bjao dich phet sinh bing ngoai tC ld ri gi6 thtrc t6 ta; thdi didm phei
sinh giao dich cta ngan hdng thuong mai noi C6ng ty c6 giao dich ph6t sinh Ti gi6 su dung de
ddnh gid lei s6 du cdc khoin mgc tiCn tQ c6 g6c ngoei tC cuSi ki ld ti gin mua vdo cria ngan hang
thudng m+i hoic $ gi6 mua vio binh quan ciia cAc ngan hdng thuong mei noi C6ng ty md tdi
khodn cong b6 tai ng,r) lel lh'ic hi ka lodn.
Tj giri sri dung dd qui d6i tai thdi iiidm ngdy: 31 1 1212012 t 20.814 \4\lDruSD
3010612013 : 21 .13 4 \.r|{D/U SD
15. Ghi nhAn doanh thu Yd thu nhap
Doanh thu bdn hing hod
Doanl thu b6n hang h6a duqc ghi ni{n khi phin lon rui ro vd lqi ich gin liAn v6i viec sd hfru cing niuquyAn quar ly hrimf hoa d6 duqc chuyin giao cho ngudi mua vd klong con tdn rai )iu to lhong chic
ctrin d.ang ki li€n qr.ran d6n viQc thanh to6n tidn, chi phi kdm theo hoac kha ndng hdng b6n bi trn hi
tA PhAa hqP hanh fi phdi .lvo' da' cnng wi Bda aio fii chinh hlP nhat qii'a nian '16
20
c6NG Ty cd IHAN vdr,r rir erEr,r vrQr r'nr'rDia chl; 56 2 I 5 phii Lach Tray, phudng Eiing cians, quan Ng6 euyan, thenn ph6 Hai phong
BAo cAo rAr cHiNH Hqp NIiAT ctUA NtaN DO6 thAng ddu cta nim tdi chinh k6t thnc ngay 3 I tt dng 12 nlt\\ 2013Btn thuy6t ninh Bto c6o rAi chtnh hqp nhdt giii€ trien dO (.ii!p theo)
G i tri ghi si han dAu clia tdi sdn ldi chlnhCec tai san di chini duo. c ghi nhAn tai ngdy mua vi dirng ghi nhdn tai ngny b6n. Tai thoi di6m ghinh{n ldn diu, cic tii san t.ii chinh duqc ghi nhan theo gi6 mua cQng c6c chi phi ph6t sinh khic li€nquan truc ti6p d6n vi6c mua, phdt hinh tdi sin tai chinh tl6.
17. Nq phAi tra di chinh vd c6ng cT v5n chi s& hiuCec c6ng cu tdi chinl dugc phAn logi ld nq phei tre tai chinh ho{c cong cp von chri so hitu tai thdididm ghi nhin ban ddu phi hgp v6i bdn chdr vn dinh nghia cLia ns phai trd tii chinh vd c6ng cq v6nchi sd hihr.
Nl phii td tdi chinh
ViQc phan logi c6c khoan nq tai chtuh phu thuoc vao brn chit vd muc dich cria khoan ng tdi chinhvi duqc quyi5t dinh tai thdi di6m ghi nhQn ban ddu. Ng phei tra tai chinh cria C6ng ty gdm cickhodn phdi tra ngudi ban, vay vi ng, cdc khoan phei tra ki6c.
Tai thdi didrn ghi nb{n lAn dAu, cdc khoin ng phei tra tdi chinh duqc ghi nh{n ban ddu theo gi6 g6ctru cec chi phi phet sinh kh6c liCn quan tryc ti6p di:n ng phai tre tai chlnh d6.
Ci6 tri phan b6 duoc )dc dFh birng git trr ehi nnAn ban diu cria ng phAitrd tai chlnh tni ili c6c khoanhodn hi g6c, cong hoac tdr cec khoan phan b6 liy k6 tinh theo phuolg ph6p lei su6t thuc t6 cia phanchenh lQch giiia gie tri ghi nhin ban driu vd gi6 tri ddo han. tnr di cic khonn giim tni (truc ti6p ho{cth6ng qua viec su dUng mot tai khoen dI phdng) do giAm gi6 tri hoic do kh6ng tha thu hdi.
Phuorg ph6p l6i su{t t}rUc tA ld phusng phrp tinh to6n gii tri phan bo cua mot hoFc mot nh6m ngphei tre tii chini vd phen bA thu nhap lai hoec chi phi lai trong kj' c6 li6n quan. Lai su6t thr,rc t6 ldlai suAt chii5t kh6u cec lua'ng tiAn udc tinh sc chi he ho{c nhan duoc trong tudng lai rrong su5r vdngddi dq kiiin cria c6ng cU tdi cbinh hoic ngin hon, n6u cAn thi6t, tro vd gi6 td gbi sd hign tej thuAncia nq phei tra tdicbinh.
Cing c4t vin chi s& hftaC6ng cp r,6n chri so hiiu ld hqp ddng chtng td dugc nhfng lgi ich cdn lai vA tii san cia C6ng rysau khitn) ditoan b0 nghiavu.
18. Bi tri! c6c c6ng cg tii chinh
Cdc tii srin trii chinh vi nq phdi trA tii chinh chi dvgc bir tru v6i nhau vi trinh bdy giA tri thuin trenBang cen d6i k6 toer khi vd chi k:hi c6ng ty:
. C6 quyAn hsp phAp d6 bir tru gie hi de duqc ghi nhan; vd
. C6 du dirh thanh toen trCn cs so thuAn hoic ghi nhAn tdi san va thanh toen Dg phei ha cingmdl thoidiam
t- i\
19. 860 cdo theo BO phAn ; I
BO phan theo linh vuc kinh doanh ld mQt phAn c6 th6 xac dinh riCng biCt than gia vao qui trinh s#l/rudt ho4c crrng clp sin phim. dich vu \e co rLii ro \a lqi ich kinJr rd ki6c \oi cdc bo phdn kinldoanh khric.
BQ ph{n theo khu vgc dla lj ld mQt phAn c6 thd x.{c dinh ri6ng biet tham gia vdo qui ninh sin xuAt
holc cung cAp s{,n phAm, dich vu trong pham vi mQt m6i trudng kini t6 cu thd vd c6 rui ro vd lgjich kinh t6 l$6c voi cric bO phan kinh doanh trong cac m6i trudng kinl t6 [fi6c.
BAn hutit hihh hary la h1t bA ph.n hqp hnnh fi phai dLsc dac cnnE ti Btlo ctto Oi chtnh hcp nhdt giitd hiCn dA 2t
c6NG w cd PHAN vAN rir BrC'N vrCr NAMDia chl 56 215 ph6 L4ch Tray, phudng Deng Giang, quan Ngd Quydn, thdnh ph6 Hai Phdng
BAo cAo rAr cHiN'H HOp NHAT GIIfA NIEN D06 th6ng dAu cia ndm tari chlnlt k6t thic ngdy 3l theng 12 nim 2013
vi6n trong C6ng tyThir lao Hoi ddng quan tri v;l Ban tiAm sodl
Tii tihoen luu lci chung kho6n
Phi dinh gi6, chuan bi b6n tau MST, oSTPhei thu C6ng 8 TNHH Mot thinh viCn V?n t'ni
Vi6n Duong Vinashin (chi h0 chi phi de quan litau Vinashinlines-Atlantic)DAu nidn t6n tdu Golden star
C6c khoin phti thu kh6c
c0ng
Dq phdng phii thu ngin h4n kh6 ildi
Dg ph6ng ng phii thu qu6 b?n tha0h to6n
- Dtr phdng cho ctic khodn no phdi thu qud hqn 4%.838.424
dtdi I ndh- Dtr ph6ng cho cAc khoin ng phdi thu quA hq,
3.613.224.092ti I ndm din dadi 2 ndm
- DV phdng cha cac khoan nq phdi thu qud hqn I. jg8.9gz.z8tti 2 ndn din dtdi 3 n,in1
6t5.327.514
22.250 .',7 48.823
624.98:1.'721
19.942.020.1 l6
22.a66.016.331 20.56?.008.437
s6 aAu nam
134.869.050
3.680.539.538
50.298.920
2.',7 09 .728.'.7 84
4.338.816,109
r59.246.0414.333.846.898
10.626.700
236.600.000
176.380.600
318.647.335
29.350.068
2.5'7 6 .373 .991
'7 65 .',l 55 .494
|4.'t55.854
2.5'7 6 .3',73 .991
321.281.008
r.049 ;t 64 .052
10.637.611.197 t3.oos.643.236
3.s6 cu5i t<i
6.7 13 .314 .',7 46
s6 aiu ndm
2.303.533.105
1.762.692.520
47 9.087.1,t 5
\on thqil a ah na! h aat bd ph'ia hoP thanh va phaidr'oc da 'nkqrd Bda 'ao tdt'h'hh hot 4har gtvd 4tP4 oa 22
CONG ry cd pHhN vAN rAr eri'N vr€r NnMJi"
"r'ti sO zrs pr'A I-a"h Tray, phudng D6ng Giang, quAn Ngb QuvAn, thinh ph6 Hai Phdns
BAo cAo rAr cHiNH HOp NH,LT cIdA N$N D06 rhdnq diu cua nam tai chlni kCl lhuc ngay I I lhang l2 nrm 20llBdn rhuy6t minb 86o c6o ttichlnh hqp nhdl girs ni6o ito rriEp Lheo)
s5 cu5i ty s6 dAu nim
- Dtr phdng cho cac khoi nQ phlii thu qud hqn
trdn 3 ndm
c0og
55 dAu nnm
Trlch l{p dg phdng b6 sung
Uoan nhap dv phdng
so cuor Ky
Hing t6n kbo
Nguy€n li€u, vdt li9u
c6ng cu, dlng cu
Hdng h6a
c0ng
Chi phi tri trudc ng;n hgn
Chi phi beo hidm P&lChi phi bao hi6m thuyAn vicn
Chi phi bio hi6m vd container
Chi phi bdo hidm xe co gi6i
Chi phi bdo hi6m FD&DChi phi he tru6c dich wChi phi bdo hi6m thAn tiuChi phi tra trudc phi lnternet
Chi phi kh6c
c0ng
Thu6 vi cic kho6n Phai thu Nhd nu6c
Thu6 gi6 hi gia tdng nop thtaThu6 thu nhap doafi nghiep nQP thira
Thu6 thu nhap cA nhan nop thtac0nc
Tii san ngin h4n khicLd khoan tEm fng cho can b0 nian vi6n
Ngdn hdng TMCP Hdng HdiVi€t Nam - Chi ohrnhHei Phdng
Ngdn hdng TMCP D4i DLrong - Chi nb6nh Hdi Phdng
Ngan hring TMCP A chdu - Chi nh6nh Duy6n hiiNgAn hdng TMCP Qu6c ti: Viqt Nam - Chi nienll HaiPhdng
cOog
Trong d6: G6c vay bing USD
ChiiA sd phdt sinh vA cdc khodn vay nhtsau:
Nim nrv Nim tnrAc
35.383.800.000
105.735.120.000187.834.360.000
6.150.073.6i3
4.450.000.000
$a,$4,433.613 141.118.920.000
8.540.000,00 6.780.000,00
Lut k6 tt itiu nnln d6n cu6i kY niy
s6 tidn vay ph6t sinh trong kiTnng do dnnh gi6l4i sii du c6 gtic ngo4i tQ cuSi
k'Sii tidn vay di tri nong kj'so cuot Ky
14t.118.920.000330.663 .225 .93'7
2.550.840.000
(27 s .898.552.324)
19a.$4.433.613
41.656.000.000
135.382.000.000
(41.656.000.000)
135.382.000.000
@aqcdw cnhsfii Baocdo fiicht h haP nhit siiabica da 26
c6NG w cd PHIN vAN TAI BICh VIET NAMDia chi: 56 215 ph6 Lach Tray, phudng Ding ciang, quAn Ng6 Quyan, tbrnh phiS Hai PbdngBAo cAo r Ar cH iNH Hep NHAT GflJA NrE\ D06 thang ddu cia nam tdi chlnl k6t th(c ngey 3l thdng 12 ndm 2013Bnn thuy6t ninh 860 c6o tAi chrnh ha? nhdt gitu nien dO (ti6p theo)
16. Thu5 vA cic khoin phAi nop Nbd nutc
56 diu nlm!o pnar nqp
trong ki50 OA nQp
trong ki s6 co5i tgThu6 cTcT hdng bdn roi diaThuii GTGT hdng nhap khAu
Tiir thud dkC6ng ty phei nop tiAn thu6 d6t theo quy dinh tai ho. p d6ng thu6 dit vd td kiai tidn thue dAt hang
nam cria C6ng ty.
Thui nhi ddtTiSn thu6 d't duo:c nop tleo th6ng b6o cia co quan thu6.
Cdc loqi thui hhtic
C6ng fy ke khai vd nop theo qui dinh.
Am mti *^4,q li.Ar td ptun hop thanh vA pht t duo. da".na| vOi ELio.do 'n,
chiah hop nhjt s'ia Nin Jd 2',7
c6NG Ty cd pHhN vAr'r rrr sr€'N vrfr NrDrDia chi: 56 215 ph6 L?ch Tray, phudng Ding Gians, quAn Ngd QuyAn, thanh ptri! uai rttngBAo cAo rAr cHiNH HOp NHAT cltlA NI6N D06 thang ddu cia nam idi ch{nh k6t thirc ngay 3 i thdng 12 lem 2013
) Khoan vay Ngan hang TMCP Ki thucmg v iit Nam theo Hgp d6ng ttn dung-s6 67667 ngdy 17 th'ng 3
""#ib:il ';i-ri" *iz.s rrieu uso ad-'ua r;'u vosco srY rrqne rni s2 523 D$ T thoi han !a) 84
rh6,ne, Iii suir 60 o nam cho kj a- t"" "" i*' aie" tr""ft : thrinfmtr lar birg lai sGt riir kiem k'
doc 'ua| lot 600 ca ' @ a aa h
'PRnathdat nihh n4,, h niL ba Phdn htT thanhro Pht29
cONG TY cd PHAN vAn rAr erEn vrEr trtluDla chi: Sii 215 ph6 Lach Tray, phutau Ding ciang, quan NgO Quydn, drdnh ph6 nal rtOngBAo cAo rAr cHiNH Hep NHAT GrCrA NIEN D06 thrng dir cta nam tai chlfi k6t thtc rydy 31 theng 12 ndm 2013
han 12 thang trA lai sau cua NgAn hang TMCP K! thuong ViQt Nam cong bien d0 3,7%/nam. Kioanvay duqc dam btro beng viQc ttr6 chAp tii san htnh theni ft v6n vay, tiu Polar Star vd tAu Vini An.
Chi li& sd phd, sinh tong ndm cia cdc hhodn vq, ddi hgn nht sau:
Luy k6 tt tliu rnm ir6o "o6i
kY uiyNim nav Ndm tnfttc
Sii diu natr
56 tian vay ph6t sinh trong kj,
Tang do ddnh gie l?i cheni lfch tj gid cu6i tj56 tidn vay da trd trong kj's6 cu6i kj'
2.907 .1 11 .517 .280
257.000.000.000
29.801.826.560
(191.088.020.968)
3 .t'7 6 .t05 .5',77 .O70
32.000.000.000
(149.9s6.642.000)
3.003.431.382.872 3.0s8.r48.935.070
BA,r,h"y, ,i,,h ,r! k ,6t bO ph,1^ hqp ka"i ta phai tuoc doc crnc vd1 Boo ctio tdi.hihh hqP nhA siita nieh dA l0
l
ii
'!
st€
sL'!
lvlslsl3t€
lst:t*lilslslsts
I
vt
6ll6ll
ai ll
di ll
-il
cll+ll
d
dll
,b
b0
=auzboE>a,_E
=
'S !6 q: -c{-,-,-eq'h !\;'d€ Eh-ouoooo'r .;.H.H.5 et .8:P i^E-E -*'S : € E"o -e -9 E
l-u
= za :E:-Y:E.Y :2
"ir,:io;==iio
-:eui - ^ : oD$dbo:::.s .,d .6: :! EEFE. s:9'odd{999i1- - _ i a ==== =i :d ! i5' 1o- .o.o.E'q €U a2e I
c6r,rc w cd pxAr't vin rAr arEr vrEr neuDla chi: 56 215 ph6 Lqch Tray, phrdng Ddng cians, quan Ngd Quydn, thlnl ph6 Hei Phdns
BAo cAo rAr cHi\H HOP NHA r ctUA NEN DQ
6 theng dau cna nam tdi chtun k(it thric ngAy 3l fiAng l2 na{n 2013
Bin thuydt ninh Bdo c6o tdi chlnh hqp nhAt giita oien dO (rj6p theo)
Chi phi kh{c
Chi phivd Gi6 tri cdn lei tdi sen c5 dinh thanh l)t
Phi khuydn khich kh6ch hdng
Chi phi khiccOng
Lni co bin tr€n c6 phi6u
Lqi nhuan k6 totn sau thu5 thu nh{pdoanh nghi9p
C6c khodLn diAu chinh tdng, giAm lqi nhuan k6(odn da x6c dinh lgi nhuin phdn b6 cho cd
il6ng sd heu c6 phidu ph6 th6ng:
Lqi nhu{n phAn b6 cho c6 d6ng sd hiru c6plrr€u pho thong
C6 phiiiu phd th6ng dang luu hdnl binh quen
trong ki'Lei cd ban trGn c6 phi6u
10. Chi phi san xudt kinh doanh theo y5u t6
Chi phl nguyCn Ueu, vit liCu
Chi phi nh6n c6ng
Chi phi khdu hao tdi san ci5 dinh
Chi phi dich vu mua ngoai
Chi phi khdc
c0og
\T. NHING TH6NG TIN KIIAC
l. Giao dich vdi cic b6n li6n quan
Ld giao dich v6i cAc thanh vi6n chri chilt:
Thu ap cia thanh vi6n quen li chri ch6t
Lut k6 tn dAu nnm d6n cu6i kY niyNim nrv Nim trudc
32.306.909
281.8't2.428
37.934.898
289.5',7L921
600.000
9.
314.119.331 32E.113.819
Lui k6 tn dAu rnm d6n cu6i kY ndy
Nim trmtc
(197 .28s .s80 .617) (103.s96.9s r.785)
(197 .28s .s80 .611)
138.110.000
(103.596.9sr.785)
138.110.000
(1.428, (7s0)
Lui k6 ti. dAu trrnl d6n cu6i t 5, niyNim nav Nim tnntc
5't8.',766.435.533
10?.150.696.336
192.9r r .823 .3l5289 .8',7 4 .644 .1'72
24.841 .213 .530
7 t't .542.24t .955
108.l'7 5 .460 .124
102.087.073.066
308.956 .343 .431
5 .518.186322
r.r 93.s44.812.886 I .242.219 ,904.898
Luy k6 ft dAu nnm d6n cu5i kY niyNim nsY Nim trudc
2.100.128.000 2.189 .9t 4 .200
'f
_(
BAI &ryat ninh tuy ld nAt bO ph4k hoP thanh ttt phai dqc .lac cnhg wi Bdo cdo tdi chihh hqP hl'it Siiio niqh dA 34
cONG ry cd pHAN vAr rAr arEr,r vrir nluDia chl: 56 215 phi5 L?ch Tray, phucms Dary Giang, quan Ng6 Quydn, thann ph6 Hai Phdng
BAo c.Ao rAr cHiNH Hop NHAr clclA NrEN D06 thang dau cna nern.di chlnl kiit thtc ngay 31 th6ng 12 n[n 20] 3
Bin thuy6t minh B{o c6o tAi chlnh bqp nh6t giiir niCn dO (ti6p theo)
2. Chi phi lei vay v6n h6a
L nl pnl lal la) \ on noa OOI \ Ol cac ,\noan von,vay oe dong mOI tau
long cnr pnr rar vey von noa
LuY k6 tir iliu nnm
Nim nay
a5n cu6i t<y nay
Nim trudc
t3 .822.354 .133 12.200.533 .333
13-422-354.133 12.200.s33.333
15'6'/0 13,49"/"
3. Th6ne tin vt bO phAn
Th6ng tin b0 phan dlrqc trinh bAy theo fnh vgc kinh doanh vd khu v{c dia li. B6rl c6o b0 phan
chinh y6u ld theo linh vuc kinh doanh do cac hoet dong kinh doanh cta C6ng E dugc t6 cht'c vd
quen ly theo tinh chit cua sin phAm vd djch vp do C6ng ty cung cdp.
Linh vw kinh doanh
C6ng ty c6 cAc linh vur kinh doanh chinh sau:
- Linh vlrc Dich vu van tdi bi6n
- Lini vgc Thuong mai vd Dich v! kh6c
Th6ng tin va kdt que kin h doanh, tei san c6 ilinh vi cric trii san ddi h4n l$6c vi gie tri clic khoan chiphi ion kh6ng bang tidn cia bO phAn theo linh vuc kinh doanh cria C6ng ty nhu sau:
B,in th,lit hinh nb) l; Ot bO ph1n hop thanh ta phai dsoc doc .nng fti BAo cdo fti c hinh hoP kh Eind niah do 3s
CONG rY cd PHhN vAN rir BrEN vrer NAMDia chl: 56 215 ph6 Lach Tray, phuang Ding ciang, quAn Ng6 Quydn, tha ph6 Hai PhdnsBAo cAo rAr cHiNH HOp NHAT clttA NDN D06 thAng diu cna nern tai chinn k6t thtc ngey 31 thellg 12 nam 2013
cONG rY cd PHIN vAn rAr ardt vrir l.tluDia chi: 56 215 phii Lcch Tray, phu&ng Ding Giang, quan Ng6 Quy64 thanh ph6 Hdi Phdng
BAo cAo rAr cHiN'H HQp NH.A.T GldA NIrqN D06 thtne ddu cna nam tai chl k€tthtcngd'y3l than e D nem20l3Ben thuydt minh Bro cno $i chlnh hqp nh6t giii? nien dO (ti6p theo)
Rtii ro t{n dltng
Rii ro tin d|lng ld rui ro md mot ben tham gia trong hqp ddng kh6ng c6 khe ndng thlrc hien dugc
nghia vu cia minh din d6n t6n thAt va tdi chlnh cho Cdng ty
C6ng ty c6 cac rti ro tin dung phet sinh chi y6u tu c6c khoan phii thu kh6ch hdng' tidn gui ngdn
Ban T6ng Gi6m dtic d6nl gi6 rnuc dO anh hlldng do bi6n dQng cria gi6 chring kho6n d6n lgi nhuQn
sau thu6 vdr v6n chi sn hitu cria C6ng f ld lJr6ng d6ng kd do !$oen diu tu chrimg kho6n c6 gi6 trinh6. C6c khoin diu tu cna C6ng ty dAu ld ddi h4n, nhim mpc ti6u mo rQng sAn xu6t kinh doanh.
Tii sdt ddt t bdo
C6ng ty kh6ng c6 tdi sAn tdi chinh th6 chAp cho cdc don vi khric cing lthu nhan tai san th6 ch6p tiic6c don vi kb6c tai ngdy 30 thang 6 nam 2013 vd tai ngdy 31 thAng 12 ndm 2012
5. Gi6 tri hqp li cna Gri sAn vi nq phAi tri tdi chinh
Tdi sdn tdi chinhci6 tri ghis6
s6 cudi ki Gi{ tri hq! Itct6 t6" qqleq - -et{;6; Ds ehd"g s6 cu6i nrm s6 dA! ni'n
cie hi hqp l) cia cdc ldi sdn lai chinh \t nq phlii rrd di chini dugc phdn dnh theo gie ri c6 lhE d(qc
chuyAn d6i trong mQt giao dich hign tqi gita;6c ben c6 d6v du hi6u biAt vir mong mu6n giao dich
C6ng ty si dung phuorg ph6p ve gie dinh sau dA u6c tinh 8i6 tti hqp li cia cec tdi sen lai chinh va ''ng phdi tra tii chinh: :':. Gi6 hi hqp li cia tidn ve cac khoen tuong duong tiAn, phdi thu khich hdng, clic Lhoan phai thu ;i
t,i Phan hop thd h rd Phdi dvoc do' cnng fii Btto c1o tui chlnh hoP nhit Siiia niah dA 4l
c6 G Ty cd pHnN vAN rAr grEN vreT Nrr,lDia chL 56 21.5 ph6 Lach Tm1. phudng Ding ciang. qu6n \gd euydn. thAnb phd H,; phonSBAo cAo I At CHINH Hop \HAT ctUA \[EN DO6 Lheng diu cna nim LAi cb{n} kdr thic ngdy I I r}ang t2 nam 201 IBin lbuydt minh 860 c6o tni chtnh hqp nh6t gio" ni€n itO i€p deo)
6. KhA nnng hoet ilong kinh doanh li6n trlcfy t6 toan 6 thang ddu cria ndm tai chinh k6r thic ngdy 30 th6ng 6 nem 2013 hoqt dong kinhdoanh cta C6ng fy bi 16. Ngodi ra t?i ngiy 30 thnng 6 nam 2013 nq ngin han ton hon tdi sdi ng6nhan. Cric y6u tii ndy c6 tha enh hnong ddn khe ndng hoat dQng li€n qc cia C6ng ty.
Tuy nhi6n, Ngdn hdng TMCP Hing Hei vi Ngan hang TMCP Dai Duong cam k6t se ti6p tuc b6sung han m&c tin dung cho vay d6 C6ng ty duy tri hoet dong san xu6t kinhdoanh. Do viy Brio c6otdi chinh hap niAt gifla ni6n dO cho nem tei chinh k6r$ic ngdy 30 th6ng 6 nem 2013 duqc lAp dFatr€n co so C6ng ty hoat dong kinh doanh liCntuc.
Ngudi Ep bi6u
Lap, ngdy 28 th6ng 8 nem 2013
K6 toin tru&ng V"9)9:<. / CaNt
VAN TiIBIi\VIETNAM
Nguy6n Bd Trudng Nguy6n B{ Trudng Cao Minh TuAn
.\.o)i,,"1? \,"i _r
I
/P/:tY
Bdh lh|j'iit hinh nd! ld dOt bO phdn hop thazkhta phdi dvoc dac cnng ydi Bttb cdo tii chinh hqp nhilt ei&d nien dA 42