C O N G T Y C 6 P H A N V A N TAI BIEN HAI A U (Thdnh l^p tai nu6c COng hod Xd hpi Chu nghTa Vi6t Nam)

BAO CAO TAI CHINH QUY IV/ 2011

CHO GIAI »O^N HO^T f>ONG TlT 01/10/2011 D^N 31/12/2011

Tp. Ho Chi Minh - Thdng 1 ndm 20 J2

CONG TY C6 PHAN V^N TAI BIEN HAI AU So 12 Dodn Nhu Hdi, PhuCmg 12, Q u ^ 4 Bdo cdo tdi chinh Thdnh Ph6 H6 Chf Minh Quy IVcua ndm tai chinh kit thiic ngay 31 thdng 12 ndm 2011

M y c L v c

N O I D U N G T R A N G

B A N G C A N D6I K £ T O A N 1 - 4

B A O C A O K t T Q U A H O ^ T D O N G K I N H D O A N H

BAO CAO LI/U CHUYfeN TifeN 1%

THUYET MINH BAO CAO TAI CHiNH 7 - 18

CONG TY C6 PHAN VAN TAI BIEN HAI AU Dia clii: s6 12 Dodn Nliu Hdi, phudng 12, qudn 4, TP. H6 Chi Minh B A O C A O TAI C H I N H

Qu^ IV cila nam tai chinh kk thuc ngdy 31 thing 12 nam 201!

B A N G C A N DOI K E T O A N T^i ng^y 31 thdng 12 nSm 2011

Dcfn vj tinh: VND

Md Thuyet TAI SAN s6 minh S6 cu6i So dku nSm

A - T A I S A N N G A N H A N 100 16.934.359.444 9.012.039.602

I. Tien vd cdc Idiodii tu-<mg dii-<rag tiin 110 V . l 67.852.929 91.583.414 1. Tikn 111 67.852.929 91.583.414 2. Cdc khodn tuang diroTig ti^n 112 -

II. Cdc khodn d^u tu- tdi chfnh ng9n h n 120 - -

1. D^u tir ngdn han 121 -2. Dy ph6ng gidm gid dhn tir ngSn h ^ 129 -

III. Cdc Ithodn phdi thu ngdn han 130 7.481.631.292 724.877.186 1. Phdi thu khdch hdng 131 5.615.348.703 -2. Trdtrudc cho ngu6i bdn 132 V.2 563.837.909 242.104.212 3. Phdi thu nOi bO ngdn han 133 -4. Phdi thu theo tiln dO ke ho^ch hgp dong xay dimg 134 -5. Cdc khodn phdi thu khdc 135 V.3 1.302.444.680 482.772.974 6. Dy phdng phdi thu ngdn han kh6 d6i !39 -

IV. Hdng thn kho 140 4.695.306.792 5.697.482.964 t. Hang t6n kho 141 V.4 4.695.306.792 5.697.482.964 2. Dy ph6ng gidm gid hdng t^n kho 149 -

V. Tdi sdn ngdn h n khdc 150 4.689.568.431 2.498.096.038 1. Chi phi trd tru6c ngdn h?in 151 V.5 2.314.091.727 1.714.605.026 2. Thul gid trj gia tdng dugc khdu trir 152 2.375.476.704 783.491.012

3- Thul vd cdc khodn khdc phdi thu Nhd nu6c 154 •

4. Giao djch mua bdn lai trdi phi^u Chinh phu 157 -5. Tdi sdn ngdn han khdc 158 -

Bdg cdo nay phdi 3ugc doc ciing vdi Ban thuyet minh Bdo cdo tai chinh

CONG TY CO PHAN VAN TAI BIEN HAI AU Dja chi: s6 12 Dohn Nhu HM, phudng 12, qudn 4, TP. H6 Chi Minh BAO CAO TAI CHINH QuS IV cua nam tdi chinh Icet thuc ngdy 31 thdng 12 nSm 2011 Bdng cdn d6i todn (tilp theo)

Md Thuyit S6 dku ndm TAISAN X

so minh S6 cuoi ky S6 dku ndm

B- TAI SAN DAI HAN 200 205.427.084.040 228.253.264.804

I. Cdc khodn phdi thu ddi han 210 - -1. Phdi thu ddi han cua khdch hdng 211 -2.' V6n kinh doanh d cdc don vj tryc thupc 212 -3. Phdi thu ddi han n^i bO 213 -4. Phdi thu ddi han ichdc 218 -5. D\ ph6ng phdi thu ddi h ^ ich6 d6i 219 -

II. Tdi sdn c6 djnh 220 188.035.306.387 204.139.533.213 1. Tdi sdn c6 djnh hOu hlnh 221 V.6 181.146.331.266 197.250.558.092

Nguyen gid 222 331.656.660.468 345.170.662.925 Gid tri hao mdn lUy kS 223 (150.510.329.202) (147.920.104.833)

2. Tdi sdn c6 djnh thuS tdi chtoh 224 - -Nguyen gid 225 •

Gid tri hao mdn lOy ke 226 -3. Tdi sdn c6 dinh v6 hinh 227 6.683.820.000 6.683.820.000

Nguyin gid 228 6.683.820.000 6.683.820.000 Gid tri hao mdn lOy ki 229 -

4. Chi phi xdy dyng ca bdn dir dang 230 V.7 205.155.121 205.155.121

III. Bdt d$ng sdn d4u tir 240 - -NguySn gid 241 -Gid tri hao m6n iuy k^ 242 -

IV. Cdc Idiodn &ku tu-tdi chfnh ddi han 250 - -1. D^u tu vdo c6ng ty con 251 -2. Qku tu vdo c6ng ty liSn k^t, liSn doanh 252 -3. Bhxi tu ddi khdc 258 -4. Dy ph6ng gidm gid d^u tu tdi chinh ddi han 259

v. Tdi sdn ddi h n khdc 260 17.391.777.653 24.113.731.591 1. Chi phi trd trudc ddi han 261 V.8 17.374.777.653 24.096.731.591 2. Tdi sdn thue thu nhdp hodn i^i 262 -

.3. Tdi sdn ddi han khdc 268 17.000.000 17.000.000

T 6 N G CONG T A I S A N 270 222.361.443.484 237.265.304.406

Bdo cdo nay phdi dupe dgc cimg vai Bdn thuyit minh Bdo cdo ldi chinh

CONG TY Cd PHAN VAN TAI BIEN HAI AU Dja chi: so i 2 Dodn Nhu Hki, phudng 12, qu$n 4, TP. H6 Chi Minh BAG CAO TAI CHINH Qu^ IV ciianamtdi chfnh Iclt thiic ngdy 31 thdng 12 ndm 2011 Bdng cdn d6i todn (tilp theo)

Md Thuyit N G U 6 N V 6 N s6 minh s6 cu6i k5 S6 dau ndm

A - NgfPHAITRA 300 183.763.422.461 201.278.850.331

I. Ngr ngdn han 310 71.106.875.581 60.438.223.451 1. Vay vd ng ngdn han 311 V.9 48.666.122.001 40.309.240.000 2. Phdi trd ngudi bdn 312 V.IO 14.827.544.568 12.683.730.855 3. Ngudi mua trd tiln trudc 313 4.209.339 3.826.157 4. Thu^ vd cdc Ichodn phdi n p Nhd nude 314 V. l l 1.120.768.042 952.887.057 5. Phdi trd ngudi lao dgng 315 V.12 2.473.167.711 3.213.410.383

"6. Chi phi phdi trd 316 V.13 1.800.086.669 2.265.028.403 i Phdi trd nOi bO 317 -

S. Phdi trd theo ti n dO hoach hgp d6ng xdy dyng 318 -

9. Cdc khodn phdi trd, phdi nOp ngdn han khdc 319 V.14 2.088.237.201 963.360.546 10. D\ phdng phdi trd ngdn h ^ 320 -

II. QuJ Ichen thudng, phuc Igi 323 V.15 126.740.050 46.740.050 12. Giao djch mua bdn lai trdi phi8u Chinh phu 327 -

n. Ngr ddi h n 330 112.656.546.880 140.840.626.880 1. Phdi trd ddi h ^ ngudi bdn 331 -

2, Phdi trd ddi h ^ nOi b0 332 -

3. Phdi trd ddi h ^ khdc 333 -

4. Vay vd ng ddi han 334 V.16 112.575.340.000 140.759.420.000 5. Thu6 thu nh p hodn l i phdi trd 335 -

6. Dy phdng trg cdp mdt vi c idm 336 81.206.880 81.206.880 7. Dy phdng phdi trd ddi hgn 337 -

8. Doanh thu chua thyc hi$n 338 -

9. Quy phdt trien khoa hgc vd c5ng ngh? 339 -

B- NGU6N V6N C H U s d HtJtJ 400 38.598.021.023 35.986.454.075

1. V6n chii sir hfhi 410 38.598.021.023 35.986.454.075 1. V6n d u tu cua chu sd h&u 411 V.17 50.000.000.000 50.000.000.000

2. Th ng du von c6 phin 412 -3. V6n khdc cua chd sd h&u 413 -

4. c6 philu quj 414 V.17 (188.100.000) (158.100.000)

5. Ch6nh i|ch ddnh gid i^ tdi sdn 415 -

6.. Ch6nh l ch ty gid hdi dodi 416 V.17 (14.535.425.000) (18.504.075.000)

7. Quy dhu tu phdt tri n 417 -

8. Quy dy ph6ng tdi chinh 418 -

9. Quy khdc thu0c v6n chii sd hCm 419 -10. Lgi nhu^ sau thue chua phdn phol 420 V.17 3.321.546.023 4.648.629.075

11. Ngudn v6n dau tu xdy di^g co bdn 421 -t2. Quy h5 trg sdp xip doanh nghi$p 422 -

II. Ngu6n kinh phi vd qu^ khdc 430 - -

1. Ngu6n kinh phi 432 -2. Ngu6n kinh phi dd hinh thdnh tdi sdn c6 djnh 433 -

T 6 N G C Q N G N G U O N V 6 N 440 222.361.443.484 237.265.304.406

Bdo cdo ndy phdi Sucre dQC cimg vdi Bdn thuyit minh Bdo cdo Idi chinh

CONG TY c d PHAN VAN TAX BIEN HAI AU Dja chi: s6 12 Dodn Nhu Hdi, phufrng 12, q u ^ 4, TP. H6 Chi Minh BAO CAO TAI CHINH Qu^ IV ciia nam tdi chinh kk thtic ngdy 31 thdng 12 ndm 2011 Bdng cdn d6i ki todn (tiep theo)

C A C C H I T I E U N G O A I B A N G C A N D 6 I K t T O A N

Thuyit CHI TIEU minh S6 cu i kj S6 Shu ndm

1. Tdi sdn thu€ ngodi 2. V$t tu, hdng h6a nhdn giiJ h6, nhdn gia c6ng 3. Hdng h6a nhdn bdn hp, nh^n ky guri, ky cugc 4. Ng kh6 d6i dd xir ly 5. Ngoai t§ cdc loai: Dollar M? (USD) 6. Dy todn chi s\ nghi^p, d\ dn

395,41 591,43

1

Bdo cdo nay phdi dugc doc cung vai Ban thuyit minh Bdo cdo tdi chinh

CONG TY CO PHAN VAN TAI BIEN HAI AU Dja chi: s6 12 Do4n Nhu H i i , phutmg 12, qujn 4, T P . H6 Chi Minh B A O C A O T A I C H i N H

_2uy_WcCiaj i to t i J^^ r^-^ 3J^J^[i|JI2^nam 2011_ _ _ _ _ _ _

B A O C A O K E T Q U A H O ^ T © O N G K I N H D O A N H

Quf IV cQa ndm tdi chfnh ket thuc ngdy 31 th^ng 12 nam 2011

Don vj tinh: VND

Ma Thuyit Qu^ IV L6y tit diu aim din cu6i aky CHl TifeU s6 minh Nfim nay Ndm IruiS'c Ndm nay Nfim tnnyc

1. Doanh thu bin hing vft cung d p djch vy 01 22 29.666.844.015 39.083.908.146 125.635.062.825 148.772.799.984

i Cic khodn gidm trjr doanh thu 02 -3. Doanh thu thu^n bin hiag vk cung dp d)ch vi 10 29.666.844.015 39.083.908.146 125.635.062.825 148.772.799.984

4. GiA v6n hdng bdn 11 23 26.075.057.571 31.144.822.263 95.348.852.599 119.634.909.662

5. Lfi nhu^n g$p bdn hdng vk cung c p djch vi 20 3.591.786.444 7.939.085.883 30.286.210.226 29.137.890.322

6. Doanh thu hoft d$ng tdi chinh 21 24 146.897.942 89.676.382 2.196.012.169 1.404.162.402

7. Chi phf tdi chinh Trong dd: chi phf I2i vay

22 23

25 4.472.978.666 2.136.272.870

4.016.630.814 1016.645.2I4

34.049.695.426 IQ.09S.S49.35I

16.728.519.773 IS. 164.027.999

8. Chi phf bin hdng 24 795.780.554 468.092.185 2.608.285.063 2.072.577.465

9. Chi phf qudn 1 doanh nghifp 25 1.292.299.685 1.878.279.781 5.573.196.704 5.668.869.157

10. Lfi nhu^n thuAn tit ho t d$ng kinh doanh 30 (2.822.374.519) 1.665.759.485 (9.748.954.798) 6.072.086.329

11. Thu nh$p Idiic 31 22.723.800.000 -12. Chi phi khdc 32 10.000.000 9.577.447.083 10.000.000

13. L^i nbu|o kbdc 40 - (10.000.000) 13.146352.917 (10.000.000)

14. Ting Igrj nhu$n ki todn trv&Q thue SO (2.822.374.519) 1.655.759.485 3.397.398.119 6.062.086.329

15. Chi phf thu^ thu nh|p doanh nghi p hi n hdnh 51 27 442.239.871 659.529.171 1.621.221.582

16. Chi phi thui thu nh^p doanh nghl p hofln l^i 52 - -17. lAfi nhu$n sau thu^ thu nh$p doanh nghifp 60 a.822.374.519> 1.213.519.614 2.737.868.948 4.440.864.747

18. L i i CO* bdn tr£n ch phi u 70 28 243 550 891

• I.

i

Biio aio nfy phai dpc ding Ban Ibuyii minh Bdo coo lai chinh

CONG TY CO PHAN VAN TAI BIEN HAI AU Dja £hi: s6 12 Dodn Nhu Hdi, phirdng 12, qudn 4, T P . H 6 Chf Minh B A O C A O T A I C H i N H Qu^ rV ciia nSm tdi chinh kit thiic ngdy 31 thdng 12 ndm 2011

B A O C A O L i r U C H U Y E N T I £ N T E (Theo phirong phap true ti p)

STT C H I T l f e U Thuyet Luy ke tiir dau ndm den cuoi quy nay

STT C H I T l f e U so minh Ndm 2011 Ndm 2010 1 2 3 4 5

I Liru chuyen tien iii hoat dOng kinh doanh

1. Ti^n thu tijc ban hang, cung cdp dich vu va doanh thu khac 01 111.232.615.660 141.794.655.988

2. Ti^ii chi tra cho ngu&i cung c^p hdng h6a va dich vu 02 -59.896.409.729 -88.646.422.508

3. Ti^n chi tra cho ngudi lao ddng 03 -13.906.282.070 -16.193.508.150

4. Ti^n^chi tra lai vay 04 -10.095.549.351 -13.023.255.460

5. •p^ri|chi n6p thue' thu nhdp doanh nghifip 05 -411.449.186 -1.206.125.534

6. Ti^n^thu khdc ttr hoat dOng kinh doanh 06 904.510.266 11.132.639.223

7. Ti^n chi khdc cho hoat dOng kinh doanh 07 -2.357.628.361 -2.159.352.557

L i n i chuyen tien thuan tfir hoat ddng kinh doanh 20 25.469.807.229 31.698.631.002

n . L u u chuyen ti^n tir hoat dong dau tu

1. Ti^n chi d^ mua sdm, xdy dung TSCD va cac tai san ddi han Ichdc 21 -118.849.910

^i^n;diu ttf thanh 1 , nhuong ban TSCD vd cdc tdi san ddi han khdc 22 13.146.352.917

3: T i l n chi cho vay, mua cdc c6ng cu no ciia dcm vi khdc 23

4. Ti6n thu h6i cho vay, ban lai cdc c6ng cu no cua don vi khdc 24

5. Ti^n chi dSu tu g6p v^n vao don vi khac 25

6. Ti^n thu h6i ddu tu g6p \6n vdo don vi Idiac 26

7. Ti^n thu lai cho vay, c6 tiic va loi nhudn dugc chia 27

L u u chuyen tien thuSn tiir hoat dong dau tu 30 13.146.352.917 -118,849.910

ra Luu chuyin tien tir hoat ddng tai chinh

1. Ti^n thu tif phdt hdnh c6 phi^u, nhdn \6n g6p cua chu sb hiJu 31 -30.000.000

2. Tidn chi tra v6n gop cho cac chu s6 hiJu, mua lai c6 phiS^u cua doanh nghiSp da phdt hdnh

32 0

3. Ti^n vay ngin han, dai han nhdn dugc 33 22.735.156.584 1.252.720.000

4. Ti^n chi tra ng %6c vay 34 -58.335.522.015 -31.136.715.018

5. J j i n chi tra no thufi tdi chinh 35

6. \' •—• — — •—••" • •

05 tiic, lgi nhudn da tra cho chu scf huu 36 -3.009.525.200 -2.493.775.000

Luu chuyen ti^n thuan tir hoat dong tai chinh 40 -38.639.890.631 -32.377.770.018

L u u chuyen ti^n thu^n trong k^ 50 -23.730.485 -797.988.926

Tien tuong duong ti^n Akn ky 60 91.583.414 889.572.340

Anh hudng cua thay d6i ty gid h6"i dodi quy d6i ngoai tS 61 • "—

t l l i T v i tuong duong ti^n cuoi 70 v n . 3 4 67.852.929 91.583.414

Ke toan truomg

K E T O A N TR(J (3NG

an/A GIAM 0(5c DIEU H A N H

CONG TY C6 PHAN V A N TAI BifiN HAI AU S6 12 Dodn Nhu Hdi, Phudng 12, Qu&i 4 Bio c&o thi chinh Thdnh Ph6 H6 Chi Minh Quy IVcua nam tai chinh kit thuc ngdy 31 thdng 12 ndm 2011 THUYfeT MINH BAO CAO TAI CHINH M A U B 09 - D N

Cdc Thuyit minh ndy Id mdt bd phdn hap thdnh vd cdn du(rc doc ddng thdi v&i Bdo cdo tdi chinh kem theo

1. THONG TIN KHAI QUAT

Hlnh thiTC sd hitu v6n Cong ty Co phdn Vdn tdi biln Hdi Au C'C6ng ty") Id doanh nghi?p dugc c6 phdn h6a ttr doanh nghi?p Nhd nude - C6ng ty V ^ tdi bien Hdi Au theo quylt dinh so 29/2000/QD-TTg ngdy 28 thdng 02 nam 2000 cua Thu tudmg Chinh phii.

Cong ty ho^t dOng theo Gidy chiing n h ^ ddng ky Icinh doanh so 4103000083 ngdy 01 thdng 06 ndm 2000 do Sd hoach vd Ddu tu TP. H6 Chi Minh cdp. Thay d6i Icinh doanh i^n thiir sdu ngdy 25 thdng 12 ndm 2008.

Tong vhn Bihu 1§ cua C6ng ty theo Giay chiing nhdn Ddng ky kinh doanh id 50.000.000.000 d6ng.

Ngdnh ngh^ Idnh doanh vd hoat d$ng chfnh

- Vdn tdi hikn trong vd ngodi nu6c. - Thyc hi^n cdc dich v\ dai ly: tdu bien, giao nhdn vdn tdi da phuemg thurc. - M6i gi6i hdng hdi. - Cung ling tdu bien. - Kinh doanh xudt nhdp khdu.

2. CO Sd L A P B A O CAO T A I CHINH vA KY Kt T O A N

Cor sdr Idp Bdo cdo tdi chfnh

Bdo cdo tdi chinh k^m theo dugc trlnh bdy bdng D6ng Vi^t Nam (VND), theo nguySn tSc gid goc vd phii hgp vdi cdc Chudn m\rc k^ todn Vi$t Nam, H§ thSng k l todn Vi^t Nam vd cdc quy dinh hi$n hdnh khdc v^ kk todn tai Vi^t Nam.

Bdo cdo tdi chinh k^m theo kh6ng nhdm phdn dnh tinh hlnh tdi chinh, kh qud hogt dgng kinh doanh vd tinh hinh iuu chuyen tien t% theo cdc nguygn tdc vd thdng i§ ki todn dugc chdp n h ^ chung t^i cdc nu6c khdc ngodi Vi?t Nam.

Ky lie to&n

Ndm tdi chinh cua C6ng ty bdt ddu t£r ngdy 01 thdng 0! vd kat thuc vdo ngdy 31 thdng 12.

3. A P D V N G C A C C H U A N M V C K ^ T O A N M6I

Cong ty dp dyng che dg ke todn Vi?t Nam ban hdnh theo Quylt dinh s5 15/2006/QD-BTC ngdy 20/03/2006, cdc chudn m\rc k^ todn Vi^t Nam do BO Tdi chinh ban hdnh vd cdc vdn bdn sijra d6i, b6 sung, hu&ng din thyc hi^n ktm theo.

7

CONG TY C6 PHAN VAN TAI B I £ N HAI AU S6 12 Dodn Nhu Hdi, Phuemg 12, Q u ^ 4 Bdo cdo tdi chfnh Thanh Ph6 Hd Chi Minh Quy IV cua nam tai chinh kit thuc ngdy 31 ihdng 12 ndm 2011 THUYET MINH BAO CAO TAI CHINH (ti p theo) MAU B 09 - DN

Cdc Thuyit minh ndy Id mdt bQ phgn hgp thdnh vd cdn duQ'c dQC ddng thdi vdi Bdo cdo tdi chinh kirn theo

4. T 6 M TAT CAC CHiNH SACH KE TOAN CHU YfeU

Sau ddy Id cdc chinh sdch kk todn chu yau dugc COng ty dp dyng trong viec Idp Bdo cdo tdi chinh:

Udrc tfnh Icl todn ViSc idp Bdo cdo tdi chinh tudn thu theo cdc Chudn mgc todn Viet Nam, H6 th6ng kk todn Vi?t Nam vd cdc quy dinh hi6n hdnh khdc v^ kk todn t^i Vi?t Nam yeu cdu Ban Gidm d6c phdi c6 nhOng u6c tinh vd gid djnh dnh huong d6n s6 ii^u bdo cdo wh cong ng, tai sdn vd vi£c trlnh bdy cdc khodn c6ng ng vd tdi sdn tiem tang tai ngdy I p Bdo cdo tai chinh cQng nhu cdc s6 lidu bdo cdo v6 doanh thu vd chi phi trong suot ndm tdi chfnh. K8t qud hoat d^ng kinh doanh thuc te c6 th^ Ididc v6i cdc udc tinh, gid djnh d$t ra.

Tiln vd cdc Idiodn tuxmg ducng tien

Ti^n mdt vd cdc Idiodn tuang duong tien m$t bao gom ti^n mdt tai qu^, cdc khodn ky cugc, ky quy, cdc khodn ddu lu ngdn hgn ho^c cdc khodn d^u tu c(5 khd ndng thanh Ichodn cao d l ddng chuyen doi thdnh ti6n vd it c6 rui ro lien quan den vi^c bi6n d^ng gid tri chuydn d6i cua cdc Ichodn ndy.

Cdc Ichodn phdi thu vd dy phdng ngkhd ddi

D\ ph6ng phdi thu lch6 d6i dugc trich Igp cho nhOng khodn phdi thu dd qud han thanh todn ti^ sdu thdng trd len, hodc cdc khodn thu md ngudi ng lch6 c6 khd ndng thanh todn do hi thanh ly, phd sdn hay cdc kh6 Ichdn tuang tg.

Hdng t n kho

Hdng ton kho dugc xdc dinh tr8n ca sd gid g6c. Gid g6c hdng t6n kho bao gom chi phi mua, chi phi che bien vd cdc chi phi liSn quan true tiSp khdc phdt sinh d6 c6 dugc hdng ton kho d dia dilm vd trang thdi hi6n tai. Gid g6c ciaa hdng t6n kho dugc xdc djnh theo phuang phdp nhdp trudc, xudt trudc vd dugc hach todn theo phuang phdp kS khai thu&ng xuyen.

Du ph6ng gidm gid hdng t6n kho cua Cong ty dugc trich Idp theo cdc quy dinh kk todn hi^n hdnh. Theo d6, Cong ty dugc ph6p trich I$p du ph6ng gidm gid hdng t6n Icho l5i thdi, h6ng, k^m phdm chdt trong trudng hgp gid tri thuc t6 ciia hdng tfin kho cao han gid tri thuan c6 the Ihgc hi§n dugc tai thdi diem ket thiic nien do ke todn.

Tdi sdn c6 dinh hfi-u hinh vd tchau hao

Tdi sdn c6 djnh hiiu hinh dugc trinh bdy theo nguy6n gid trCr gid trj hao mdn luy kk.

Nguyen gid tdi sdn c6 djnh hGu hinh bao gom gid mua vd todn b6 cdc chi phi khdc lien quan true tilp den vi?c dua tdi sdn vdo t r^g thdi sdn sdng sir dyng.

Nguyen gid tdi sdn c6 djnh h&u hinh do tu 1dm, tu xdy dung bao g6m chi phi xdy dung, chi phi sdn xudt thuc xk phat sinh c6ng chi phi Idp ddt vd chay thu.

Tdi sdn c6 dinh hOu hinh dugc khdu hao theo phuang phdp dudng thdng dua tr8n thdi gian hftu dung udc tinh. Tj- i§ khdu hao ciia cdc lo^i tdi sdn c6 djnh hftu hinh nhu sau:

Tyl?(%)

Nhd xudng vd v^t kign triic 2,00 Mdy m6c vd thiSt hi 14,00 - 20,00 Phuang ti^n v ^ tdi 5,00 - 6,67 Thi^t bi, dyng cu qudn 1 20,00 - 31,00

C O N G TY C6 P H A N VAN T A I BifiN H A I A U S6 12 Dodn Nhu Hdi, Phuemg 12, Qudn 4 Bdo cdo tdi chinh Thdnh Ph6 Ub Chi Minh Quy IV cua ndm tai chinh kit thuc ngdy 31 thdng 12 nSm 2011 THUVfeT MINH B A O C A O T A I CHINH {tilp theo) M A U B 09 - DN Cdc Thtiyit minh ndy la mdt bgphgn hgp thdnh va cdn dugc dgc ddng thdi v&i Bdo cdo tdi chinh kkm theo

4. T 6 M T A T C A C CHINH SACH K E T O A N CHU vfeU (tiep theo)

Tdi sdn djnh v8 hlnh vd Ich u hao Tdi sdn c6 dinh v6 hinh th^ hi§n gid h-i quyin sijr dyng dat. Cong ty khSng trich khdu hao quy^n siJr dung ddt vi day Id quyen sii dyng khOng xdc djnh thdi han.

Thue tdi sdn

Cdng ty Id bin cho thai: Doanh thu cho thu6 hoat dpng dugc ghi nhdn theo phuemg phdp dudng thdng trong suot thdi gian cho thu6. Chi phi true ti^p ban dau dk t o ra doanh thu ti> nglii^p vu cho thu6 hoat dOng dugc ghi nhdn ngay vdo chi phi Idii phdt sinh hodc phdn bo dan vdo chi phi trong su6t thdi hgn cho thu6 phCi hgp vdi vi^c ghi nhdn doanh thu cho thu6 hoat d^ng

Chi phi xay dyng cor bdn dfr dang

Cdc tdi sdn dang trong qud trinh xdy dgng phyc vy myc dfch sdn xudt, cho thue, qudn trj ho?ic cho bdt ky myc dfch ndo khdc dugc ghi n h ^ theo gid g6c. Chi phi ndy bao g6m chi phi dich vy vd chi phi idi vay c6 iiSn quan phii hgp vdi chinh sdch ke todn ciia C6ng ty. Vi$c tinh khau hao cua cdc tdi sdn ndy dugc dp dyng giOng nhu vdi cdc tdi sdn khdc, bdt ddu tCr khi tdi sdn d vdo tr^ng thdi sdn sdng sir dyng.

Cdc khodn trd trirdc ddi han

Cdc khodn chi phi trd trudc ddi h ^ bao ghm c6ng cy, dyng cy, dugc coi id c6 khd ndng dem lai lgi ich kinh ik trong tuong lai cho C6ng ty vdi thdi h ^ tir mgt ndm trd ISn. Cdc chi phi ndy dugc v6n h6a dudi hinh thurc cdc khodn trd trudc ddi h^n vd dugc phdn b6 vdo Bdo cdo Ket qud ho^t dOng kinh doanh, sd dyng phuemg phdp dudng thdng trong v6ng sdu muoi thdng theo cdc quy djnh ke todn hi^n hdnh.

Ghi nh$n doanh thu

Doanh thu cung cdp djch vy dugc ghi nhdn khi ket qud giao dich dugc xdc dinh mOt cdch ddng tin c^y vd Cong ty c6 khd ndng thu dugc cdc igi ich kinh xh tir giao dich ndy. Doanh thu cho thu6 tdi sdn hoat dgng dugc trlnh bdy d phdn Thu6 tdi sdn.

Ldi ti^n guri dugc ghi nhdn tr6n co sd d6n tich, dugc xdc dinh tr8n s6 du cdc tdi khodn tien guri vd idi sudt dp dyng.

Ngoai tf

Cdc nghi?p vy phdt sinh bdng cdc logi ngo^ii t? dugc chuydn d6i theo ty gid t^i ngdy phdt sinh nghi^p vy. Ch8nh l^ch ty gid phdt sinh tii cdc nghi^p vy ndy dugc h^ch todn vdo Bdo cdo Ket qua ho t d^ng kinh doanh.

S6 du cdc khodn muc tien t? c6 g6c ngoai tf cu6i kj dugc quy d6i theo t; gid tai ngdy cuoi ky. Vi^c xd ly chSnh Ifch ty gid hoi dodi do ddnh gid l^i s6 du c6 goc ngoai t$ cu6i k j trong ndm 2011 dugc ket chuyen vdo chi phi nhu hudng d§n cua Chudn muc k^ todn Vi?t Nam s6 10 - Anh hudng ciia vi?c thay doi ty gid h6i dodi. Ndm 2009 C6ng ty dd thay d6i chinh sdch k^ todn liSn quan din viec xir ly chSnh l$ch ty gid do ddnh gid l^i so du c6 g6c ngoai t§ cua cdc Idiodn myc vay vd ng ddi h ^ . Theo d6, Ichodn l5 ch6nh l?ch ty gid do ddnh gid i^i s6 du cu6i ndm cua khodn vay ddi han c6 goc ngoai t dugc ghi nh^n tren Bdng cdn d6i k l todn (chi tiSu chSnh i|ch gid h6i dodi) dk phdn b6 cho cdc ndm sau theo liudng dan t^i Th6ngtus6 201/2009/TT-BTC ngdy 15 thdng 10 ndm 2009 ciia BO Tdi chinh thay vi kit chuyin vdo chi phi nhu hudng dan ciia Chudn mirc k l todn Vi?t Nam s6 10 - Anh hudng ciia vi^c thay d6i ty gid h6i dodi. Den thdi dilm 31/12/2011, so chi phi chua phdn b6 het Id: 14.535.425.000 d6ng.

Ty gid sd dyng d l quy doi t^i thdi di^m ngdy: 31/12/2010: 18.932 W D / U S D 31/12/2011: 20.828VND/USD

C 6 N G T Y C6 P H A N V A N T A I BI]6N H A I A U S6 12 Dodn Nhu Hdi, Phudng 12, Quan 4 Bdo cdo tdi chinh Thdnh Ph6 H6 Chi Minh Quy IV cua ndm tai chinh kit thuc ngay 31 thdng 12 ndm 2011 T H U Y E T M I N H B A O C A O T A I C H I N H (tiep theo) M A U B 09 - D N Cdc Thuyit minh ndy Id mot bg phgn hgp thdnh vd cdn dugc doc ddng thdi v&i Bdo cdo tdi chinh kkm theo

Chi phi di vay

Chi phi di vay Ii6n quan true tilp din vi^c mua, ddu tu xay dyng ho^c sdn xudt nhOng tdi sdn cdn mOt thdi gian tuang d6i ddi d l hodn thdnh dua vdo sd dyng hodc Icinh doanh dugc cOng vdo nguySn gid tdi sdn cho din khi tdi sdn d6 dugc dua vdo sd dyng ho^c kinh doanh. Cdc khodn thu nhdp phdt sinh td vi^c ddu tu tarn thdi cdc khodn vay dugc ghi gidm nguy6n gid tdi sdn c6 li8n quan.

Tdt cd cdc chi phf idi vay khdc dugc ghi n h ^ vdo Bdo cdo Ket qud ho^t dgng kinh doanh khi phdt sinh.

Thu^

Thul thu nh^p doanh nghi^p thi hi^n tOng gid tri cua s6 thul phdi trd hi^n t^ vd s6 thul hoSn i^i .

So thul hi$n t^ phdi trd dugc tinh dua tren thu nhdp chiu thul trong ndm. Thu nhdp chiu thul khdc vdi Igi nhudn thudn dugc trlnh bdy tr6n Bdo cdo Ki t qud ho t dOng kinh doanh vi khdng bao g6m cdc khodn thu nh$p hay chi phi tinh thul ho?ic dugc khau trir trong cdc ndm khdc (bao gom cd lo mang sang, neu c6) vd ngodi ra khong bao gom cdc chi tieu khong chju thul ho^c khong dugc khau trd.

Thul thu nhdp hodn lai dugc tinh tr6n cdc khodn ch8nh Idch gida gid trj ghl s6 cua cdc khodn myc tdi sdn hodc c6ng ng tr8n Bdng CSn d6i k l todn vd co sd tinh thul thu nhdp. Thul thu nhdp hodn lai dugc k l todn theo phuong phdp dua tr8n Bdng Cdn d l i k l todn. Thul thu nhdp hodn lai phdi trd phdi dugc ghi nhdn cho tdt cd cdc khodn chSnh l|ch tam thdi c6n tdi sdn thul thu nh^p hodn lai chi dugc ghi nh$n khi chdc chdn c6 du Igi nhu^ tinh thul trong tuong lai d l sd dung cdc khodn ch6nh l$ch tam thdi dugc khau trd.

Thul thu nh^p hodn lgi dugc xdc djnh theo thul sudt dg tinh sg dp dyng cho ndm tdi sdn dugc thu h6i hay ng phdi trd dugc thanh todn. Thul thu nhdp hodn lai dugc ghi nhdn ldi, l6 trd trudng hgp khodn thul dd c6 lien quan din cdc khodn myc dugc ghi thdng vdo von chu sd httu. Trong trudng hgp d6, thul thu nhdp hodn lai cung dugc ghi thdng vdo v6n chO sd hiJu.

Tdi sdn thul thu nhdp hodn lai vd ng thul thu nhdp hodn lai phdi trd dugc bu trd khi Cong ty c6 quyen hgp phdp d l bu trd gida tdi sdn thul thu nh^p hi^n hdnh vdi thul thu nhdp hi§n hanh phdi ngp vd khi cdc tdi sdn thue thu nhdp hodn l^i vd ng thul thu nhdp hodn lai phdi tra lien quan tdi thue thu nhdp doanh nghi?p dugc qudn ly bdi cung mOt co quan thul.

Vi?c xdc djnh thul thu nhdp ciia C6ng ty cdn cd vdo cdc quy djnh hi?n hdnh ve thu6. Tuy nhi8n, nhdng quy dinh ndy thay d l i theo tdng thdi ky vd vi?c xdc djnh sau cung v l thul thu nhdp doanh nghi?p tuy thupc vdo kit qud kilm tra cua co quan thul c6 thdm quyen,

Cdc loai thul khdc dugc dp dyng theo cdc lu?t thul hi6n hdnh tai V\iX Nam.

5. TIEN VA CAC KHOAN TlTOfNG DUONG TI^N

31/12/2011 31/12/2010 VND VND

Tien m t 48.741.650 72.174.876 Ti ln gdi ngdn hdng 19.111,279 19.408.538

COng 67.852.929 91.583.414

CAC KHOAN PHAI THU KHAC 31/12/2011 31/12/2010

VND VND

Phdi thu tiln dn thuyen viSn 171.781.980 132.052.724

10

C 6 N G T Y C6 P H A N V A N T A I B I ^ N H A I A U S6 12 Bohn Nhu Hdi, Phuing 12, Qudn 4 Bdo cdo tdi chinh Thdnh Ph6 Ho Chi Minh Quy IV cua nam tai chinh kit thuc ngay 31 thdng 12 nSm 20JI T H U Y E T M I N H B A O C A O T A I C H I N H (tilp theo) M A U B 09 - D N Cdc Thi^it minh ndy la mdt bd phdn hgp thdnh yd cdn duac doc ddng thdri v&i Bdo cdo tdi chinh kem theo

Bdo hilm xd h^i, icinh phf c6ng dodn B6i thudng tiln hu h6ng phy tiing tdu

COng

8. H A N G T6N K H O

Nguyin li^u, vdt iiSu COng c\i, dyng cy

COng

9. CHI PHI TRA TRU'dC N G A N HAN

Cong cy, dyng cy vd phy tiing thay the Chi phi bdo hiem tdu Chi phi sii dyng ddng Icilm,

COng

213.714 35.523.275 1.130.448.986 315.196.975

1.302.444.680 482.772.974

31/12/2011 31/12/2010 V N D V N D

4.693.451.792 5.691.582.964 1.855.000 5.900.000

4.695.306.792 5.697.482.964

31/12/2011 31/12/2010 V N D V N D

1.805.696.101 1.344.716.596 309.267.228 350.181.157 199.128.398 19.707.273

2.314.091.727 1.714.605.026

10. T A I S A N C6 D J N H H C U H I N H

NGUYfeN GIA

Nhd cfra v t Icien true

V N D

Mdy m6c thilt bj

V N D

Phutfng tif n v^n tdi,

truy^n din V N D

Thilt bi dyng cy qudn ly

V N D

COng

V N D

So dir t i 31/12/2010 Ting trong ky Gidm trong ky Thanh ly, nhu^ng bdn So du tai 31/12/2012

7.235.675.183 199.069.952 337.518.753.357 217.164.433 345.170.662.925

13.514.002.457 13.514.002,457

13.514.002.457 13.514.002.457

7.235.675.183 199.069.952 324.004.750.900 217.164.433 331.656.660.468

GlA TRJ H A O M6N LtY K £

So dir t i 31/12/2010 T3ng trong ky Khdu hao trong ky Gidm trong k5' Thanh ly, nhu(?ng bdn So dir tai 31/12/2011

GlA TRJ C6N LyU

%h du t i 31/12/2010 S6 dv tai 31/12/2011

327.487.112 144.713.508

125.773.769 33.179.880

147.262.908.237 15.913.104.720

13.514.002.457 13.514.002.457

203.935.715 147.920.104.833 13.228.718 16.104.226.826

- 13.514.002.457 - 13.514.002.457

472.200.620 158.953.649 149.662.010.500 217.164.433 150.510.329.202

6.908.188.071 73.296.183 190.255.845.120 13.228.718 197.250.558.092

6.763.474.563 40.116.303 174.342.740.400 181.146.331.266 11

C O N G T Y C 6 P H A N V A N T A I B I £ N H A I A U S6 12 Dodn Nhu Hdi, Phuimg 12, Q u ^ 4 Bdo cdo tdi chinh Thdnh Ph6 H6 Chi Minh Qirf' IV cua ndm tai chinh kit tMc ngdy 31 thdng 12 ndm 2011 T H U Y E T M I N H B A O C A O T A I C H I N H (tilp theo) M A U B 09 - D N Cdc Thuyit minh ndy Id mdt bd phdn h^p thdnh vd cdn duac doc ddng thdi v&i Bdo cdo tdi chinh kem theo

(*) Nguyen gid vd gid tri cdn lgi cua tdi sdn cd dinh cdm cd Idn lugt Id 337.319.016.783 ddng vd 187.790.034.963ddng (tai th&i diim 31/12/2010 Idn lugt Id: 323.399.521.600ddngvd 190.255.845.120 ddng).

U. T A I S A N C 6 D I N H V 6 H I N H

Quyen su- dung dat

V N D

N G U Y £ N GIA

S6 dir t i 31/12/2010 Ting trong ky Gidm trong ky S6 dir tai 31/12/2011

GlA TRI HAO M6N LtY K £

GIA TRJ C6N LAI

S6 dir tai 31/12/2010 S6 dir t i 31/12/2011

6.683.820.000

6.683.820.000

6.683.820.000 6.683.820.000

12. X A Y DVTSG CO B A N Dd D A N G

Chi phi mua tdu

C§ng

13. CHI PHI T R A TRU'dC D A I HAN

Cong cu, dung cu vd phu tung thay the Chi phi sura chGa tdu

31/12/2011 V N D

31/12/2010 V N D

205.155.121 205.155.121

205.155.121 205.155.121

31/12/2011 31/12/2010 V N D V N D

4.623.917.193 6.082.236.132 12.750.860.460 18.014.495.459

Cgng 17.374.777.653 24.096.731.591

14. T A I S A N D A I H A N K H A C

31/12/2011 V N D

31/12/2010 V N D

Ky quy, ky cugc tai C6ng ty Thdng tin di^n tiJr Hdng Hdi Vi?t Nam Ky quy, ky cugc t^i C6ng ty V i l n Thdng Quoc te

10.000.000 7.000.000

10.000.000 7.000.000

15. COng

V A Y N G A N H A N

17.000.000 17.000.000

12

C O N G T Y C 6 P H A N VAN T A I BlfiN H A I AU S6 12 Dodn Nhu Hdi, Phudng 12, Qu$n 4 Bdo cdo tdi chfnh Thdnh Ph6 H6 Chi Minh Quy IVcua ndm lai chinh kit thiic ngdy 3/ ihdng 12 ndm 20U T H U Y £ T M I N H B A O cAo T A I C H I N H (tilp theo) M A U B 09 - D N Cdc Thuyit minh ndy Id mgl bd phdn hgp thdnh vd cdn dugc dgc ddng thdi vdi Bdo cdo ldi chinh kkm theo

31/12/2011 31/12/2010

16.

17.

18.

VND VND

Vay ngdn han Vay ngdn h ^ cdc to chdc vd cd nhdn Ichdc Ngdn hdng Standard Chartered Banlc (i) Vay ddi h^n din hgn trd (U)

6.385.282.001

42.280.840.000

1.120.000.000 1.120.000.000

39.189.240.000

COng 48.666.122.001 40.309.240.000

(i) Khodn vay Ngdn hdng Standard Chartered Bank theo Hgrp ddng so BFL/0520n-141 ngdy 12 thdng 05 ndm 2011. So tien vay t6i da Id 7,8 t d6ng. YJ/ han vay t6i da id 60 ngdy ke tir ngdy nh§n ng. Ldi sudt ghi thyc te theo thdi diem nhdn ng. Mgc dich ciia khodn vay dh bo sung von luu dgng thdng thudng liSn quan ddn hoat d^ng vdn tdi bien.

(ii) Xem thuyit minh s6 19.

THuf i V A cAc K H O A N P H A I N O P N H A NU'dC

31/12/2011 VND

31/12/2010 VND

Thue thu nhdp doanh nghi^p Thul thu nhdp cd nhdn

1.101.769.042 18.999.000

853.689.057 99.198.000

COng 1.120.768.042 952.887.057

C H I P H I P H A I T R A

31/12/2011 VND

31/12/2010 VND

Chi phi ldi vay phdi trd Chi phi bdo hilm tdu

1.369.709.713 430.376.956

1.856.490.284 408.538.119

COng 1.800.086.669 2.265.028.403

cAc K H O A N P H A I T R A , P H A I N O P K H A C

31/12/2011 VND

31/12/2010 VND

Kinh phi cdng dodn Bdo hilm x3 h^i Bao hiem y te Bdo hilm thdt nghi^p Tiln dn thuyin vi6n phdi trd Thue Thu nh$p cd nhdn t^m khdu trd Cdc khodn phdi trd khdc

89.431.960

23.993.856 794.450.622

1.180.360.763

89.431.960 53.664.996 10.976.931 4.878.636

32.497.725 703.550.732 68.359.566

COng 2.088.237.201 963.360.546

13

CONG TY C6 PHAN VAN TAI BI^N HAI AU S6 12 Dodn Nhu Hdi, Phuing 12, Qu§n 4 Bdo cdo tdi chfnh Thdnh Ph6 Ho Chi Minh g^i? IVcua ndm tai chinh kit thiic ngay 31 (hdng 12 ndm 2011 THUYET MINH BAO CAO TAI CHINH (tilp theo) MAU B 09 - DN Cdc Thuyit minh ndy Id mdt bqphgn hgp thdnh vd cdn dugc doc ddng thai vdi Bdo cdo tdi chinh k^m theo

19. VAY VA NO DAI HAN

20.

Vay ddi han Ngdn lidng TMCP Vi?t A (i)

- Vay ddi hgn - Trir: Vay ddi hgn din hgn trd

Ngdn hdng TMCP Hdng Hdi Vi^t Nam - Scr Giao djch (ii) - Vay ddi hgn ' Trir: Vay ddi hgn din hgn trd

C§ng

31/12/2011 31/12/2010 V N D V N D

112.575.340.000 140.759.420.000 85.915.500.000 92.293.500.000

101.536.500.000 106.492.500.000 15.621.000.000 14.199.000.000 26.659.840.000 48.465.920.000 53.319.680.000 73.456.160.000 26.659.840.000 24.990.240.000

112.575.340.000 140.759.420.000

(i) Khodn vay Ngan hdng TMCP Vi?l A theo hgp d6ng s6 369/09/HDTH-VAB ngdy 04 thdng 05 ndm 2009 vdi so tien 6.000.000 USD. Thdi h^n cho vay Id 84 ihdng. Ldi sudt ndm ddu tiSn Id 6,1%/nam. Ldi suat ndm tilp theo Id Tiln huy dong USD ky han 12 thdng ITnh ldi cu6i kj + 2,3%/nam Myc dich cua khodn vay de bo sung v6n thanh todn tiln mua tdu White Saga. Khodn vay ndy dugc ddm bdo bdng vi?c thI chdp tdi sdn hinh thdnh td v6n vay vd tdu Northern Star.

(ii) Khodn vay Ngdn hdng TMCP Hdng Hdi Vi^t Nam - Sd Giao djch theo hgp ddng so 01/10-2005/HDTDH/MSB-SESCO ngdy 05 thdng 10 ndm 2005. S6 tiln vay t l i da id 8.900.000 USD. Muc dich vay v6n d6 thanh todn mpt phdn tiln d6ng mdi tdu chd hdng kho trgng tai i2.500DWT theo hgp dong ddng tdu. Thdi hgn cho vay toi da Id 99 thdng ke tu ngdy riit von vay. Ldi sudt cho vay trong han bdng (=) SIBOR cgng vdi 2,4%, nhung khdng thap hem 6,5%. Khodn vay ndy dugc ddm bdo bdng vi^c thI chdp tdi sdn hinh thdnh td vdn vay.

V 6 N C H U s d H C U

Bdng dii chieu bien dpngc^a vdn chu s& hiht

Von dau ttf Lgi nhuan sau cua chu sd ch phieu Chenh l$ch ty thue chva phdn

hull guy gid h6i dodi ph6i ^9Pg V N D VND VND V N D VND

S6 dirtai 31/12/2009 50.000.000.000 (158.100.000) (10.719.680.000) 2.779.859.328 41.902.079.328

4.440.864.747 (6.257.985.253) Tdng trong ndm - - (10.698.850.000) Ch8nh l^ch ty gid chd phdn h i trong ndm - - (10.698.850.000) Lgi nhu?n trong ndm Gidm trong ndm - - 2.914.455.000 Chenh l§ch ty gid dd phdn b l vdo chi phi trong ndm - - 2.914.455.000 Trich l$p cdc quy trong ndm Chia c6 tdc trong ndm I 2 -

Sidu-tai 31/12/2010 50.000.000.000 (158.100.000) (18.504.075.000) 4.648.629.075 35.986.454.075

4.440.864.747 (2.572.095.000)

(80.000.000)

(10.698,850.000) 4.440.864.747

342.360.000

2.914.455.000

(80,000.000)

(2.492.095.000) (2.492.095.000)

So du- tji 31/12/2010 50.000.000.000 (158.100.000) (18.504.075.000)

- (30.000.000)

- (30.000.000)

Tdng trong k ' Mua l^i c6 philu dd phdt hdnh

4.648.629.075 35.986.454.075

2.737.868.948 2.707.868.948

(30,000.000) 14

CONG TY CO PHAN VAN TAI BI^N HAI AL S6 12 Dodn Nhu Hdi, Phudng 12, Q u ^ 4 Bdo cdo tdi chinh Thdnh Ph6 H6 Chi Minh Qif^ IV cua nam tai chinh kit thuc ngdy 31 thdng 12 ndm 201J THUYJ&T MINH BAO CAO TAI CHINH (tiep theo) MAU B 09 - DN Cdc Thuyit minh ndy la mQt bd phdn hap thdnh vd cdn dugc dgc ddng thdri v&i Bdo cdo tdi chinh kirn theo

Lgi nhudn trong Gidm trong ky Chenh lech ty gid dd phdn b6 vdo chi phi trong ndm Trfch idp cdc quy trong ndm Chi trd c6 tdc

2.737.868.948 3.968.650.000 (4.064.952.000)

2.737.868.948 (96.302.000)

3.968,650.000 - 3.968.650.000

(80.000.000) (80.000.000) (3.984.952.000) (3.984.952.000)

S6 dir tai 31/12/2011 50.000.000.000 (188.100.000) (14.535.425.000) 3321.546.023 38.598.021.023

Chi tiet von tu- cua chu sd hfhi tai 31/12/2011

Ca ciu sd hO-u Trong d6

Ty If Gid trj CP ph6 CP Gid trj vdn thyc ini g6p tai 30/06/2011

Co ddng So CO plian (%) VND thdng ddi VND

T6ng C6ng ty Hdng hdi Vi^tNam 1.323.000 26,46 13.230000.000 1.323.000 13.230.000.000

T6ng C6ng ty Bdo iiiem Nhan Thp 441.000 8,82 4.410.000.000 441.000 4,410.000,000

Ngdn hdng Thuong mgi Co phdn Hdng Hai 441.000 8,82 4.410.000.000 441.000 4.410.000.000

Nhihig dong khdc 2.795.000 55,90 27.950000.000 2.795.000 27.950.000.000

Cgng 5.000.000 100 50.000.000.000 S.000.000 50.000.000.000

ch philn 31/12/2011 31/12/2010 VND VND

- Sd lugng c6 phieu dugc ph6p phdt hdnh - S6 lugng c6 philu dd dugc phdt hdnh vd gdp vdn ddy dCi

+ C6 phieu thudng + Co philu uu ddi

- Sd lugng Cd philu dd mua lgi + C6 philu thudng + C6 philu uu ddi

- Sd lugng CO philu dang luu hdnh + C l philu thudng + C6 philu uu ddi

* Minh gid cd phiiu dang liru hdnh: 10.OOOd/Cdphiiu

21. P H A N P H 6 I L p l N H U A N

5.000.000 5.000.000 5.000.000

18.810 18.810

4.981.190 4.981.190

5.000.000 5.000.000 5.000.000

15.810 15.810

4.984.190 4.984.190

Tu-OI/01/2011 den 31/12/2011

VND

Ifrf nhuSn chieaphdn phoi ndm tru&c chuyin sang 4.648.629.075 Ting lgi nhu$n trudc thue phdt sinh trong ky 3.397.398.119 Thul thu nh§p doanh nghi?p dd trich 659.529.171 Lgi nhu|n sau thue ndm nay 2.737.868.948

15

C 6 N G T Y C6 P H A N V A N T A I B I E N H A I Au S6 12 Dodn Nhu Hdi, Phudng 12, Quan 4 Bdo cdo tdi chinh Thdnh Ph6 H6 Chi Minh Quy IV cua nam tdi chinh kit thuc ngay 31 thdng 12 Mm 20}I T H U Y E T M I N H B A O CAo T A I C H I N H (tilp theo) M A U B 09 - D N Cdc Thuyit minh ndy Id mQt bd phdn hgp thdnh vd cdn dugc dgc ddng th&i vai Bdo cdo tdi chinh kem theo

22.

Ting igi nhudn chua phdn phii ndm nay Phdn phii thu nhdp - Trd cd twc cho cdc cd ddng - Trich quy khen thudng phuc lgi ndm 2011 Lgi nhu^n chira phdn phii

D O A N H T H L

7.386.498.023 4.064.952.000 3.984.952.000

80.000.000 3.321.546.023

Doanh thu dich vy vdn tdi biln Doanh thu bdn ddu tr6n tdu cho thue

COng

TirOl/01/2011 Tir 01/01/2010 den 31/12/2011 din 31/12/2010

V N D V N D

118.934.255.075 146.463.793.284 6.700.807.750 2.309.006.700

125.635.062.825 148.772.799.984

23. GlA V 6 N H A N G B A N

Gid v6n dich vy v ^ tdi biln Gid v6n bdn dau trdn tdu cho thu6

COng

24. D O A N H T H U H O A T D O N G T A I C H I N H

Tiir 01/01/2011 Tiir 01/01/2010 din 31/12/2011 den 31/12/2010

V N D V N D

88.648.044.849 117.325.902.962 6.700.807.750 2.309.006.700

95.348.852.599 119.634.909.662

Ldi tiln gdi Ldi bdn ngo^i tt Ldi chdnh l?ch t;;- gid dd thuc hi^n

COng

Td 01/01/2011 din 31/12/2011

V N D

Tii-01/01/2010 den 31/12/2010

V N D

7.948.992 891.593.700

1.296.469.477

36.440.912 L015.8I4.500

351.906.990

2,196.012.169 1.404.162.402

25. C H I P H I H O ^ T D O N G T A I C H I N H

Chi phi ldi vay L6 bdn ngoai te L6 chSnh iOch ty gid dd thgc hi?n

Td 01/01/2011 din 31/12/2011

V N D

10.095.549.351 122.457.967

23.831.688.108

Td 01/01/2010 den 31/12/2010

V N D

13.164.027.999 111.838.820

3.452.652.954

COng 34.049.695.426 16.728.519.773

16

C 6 N G T Y C6 P H A N V A N T A I B I ^ N H A I A U S6 12 Dodn Nhu Hdi, Phudng 12, Quan 4 Bdo cdo tdi chinh Thdnh Ph6 Ho Chi Minh Quy fVcua ndm tai chinh kit thuc ngay 3! thdng 12 nam 201! THUYfiT M I N H B A O C A O T A I C H I N H (tilp theo) M A U B 09 - D N Cdc Thuyit minh ndy Id mdt bd phdn hgp thdnh va cdn dugc dgc ddng thdi v&i Bdo cdo tdi chinh kem theo

26. H O A T D O N G K H A C

Tir 01/01/2011 din 31/12/2011

VND

Thu nh9p khdc 22.723.800.000 Tiln thu tCr thanh 1 tdi san tdu S.star 22.723.800.000

Chi phi khdc 9.577.447.083 Chi phi thanh ly tdu S.tar 9.577.447.083

Lgi nhudn tir ho?t dgng khdc 13.146.352.917

27. THUE THU NHAP DOANH NGHI^P

TirOl/01/2011 din 31/12/2011

VND

- Ting Igi nhudn kl todn trudc thue - Cdc khodn dieu chinh tdng hodc gidm Igi ahu^n ke todn dl xdc djnh Igi 3.397.398.119 nhu^n chju thul TNDN

+ Cdc khodn dilu chinh tdng 371.340.000 + Cdc khodn dilu chinh gidm

- Thii lao cita Hoi dong Qudn trj va Ban Kiem sodi 37L340.0Q0

- Ting thu nhdp ch|u thul - Thue suat - Thul TNDN phai n$p Thui TNDN dugc gidm theo thong tu J54/2011/TT-BTC ngdy IJ thdng J1 ndm 2011

- Lgi nhu^n sau thue thu nh|lp doanh nghi p

28. L A I CO BAN TREN C 6 PHI^U Tir 01/01/2011 Tir 01/01/2010

din 31/12/2011 den 31/12/2010 VND VND

Lgi nhu^ k l todn sau thul Thu nh^p doanh nghiap 2.737.868.948 4.440.864.747 Cdc khodn dilu chinh tdng, gidm lgi nhudn k l todn d l xdc djnh igi nhugn phan bo cho c6 ddng sd hdu c l phiSu pho th6ng Lgi nhuan phan b6 cho c6 ddng sd hdu co phi^u pho thdng 2.737.868.948 4.440.864.747 C6 philu pho thdng dang luu hdnh binh qudn trong ky 4.981.979 4.984.190

Ldi cff bdn trSn cl philu 550 891

3.768.738.119 25%

942.184.530 (282.655.359)

659.529.171

17

C O N G T Y C O P H A N V A N T A I BifeN H A I A U S6 12 Dodn Nhu Hdi, Phufmg 12, Q u ^ 4 Thdnh Ph6 H6 Chi Minii Quy IV

Bdo cdo tdi chinh cua n&m tai chinh ket thuc ngdy 3! thdng 12 ndm 20II

T H U Y E T M I N H B A O C A O T A I C H I N H (tilp theo) M A U B 09 - D N Cdc Thuyit minh ndy Id mdt bd phdn h^p thdnh vd cdn dugc dgc ddng thdi vdi Bdo cdo tdi chinh kirn theo

29. GIAO DJCH Vdl CAc BfiN LIEN QUAN

Thii lao ciia Hgi ding qudn tr| vd Ban Kiem sodt

Tir 01/01/2011 den 31/12/2011

VND

Miic thd lao 380.340.000

COng 380.340.000

Vay vd ngddi h n

31/12/2011 VND

Ngdn hdng TMCP Hdng Hdi Vi^t Nam - S6 Giao djch C6 tiic phdi trd COng

53.319.680.000 352.800.000

53.672.480.000

30. C A C K H O A N C O N G N(? T I ^ M T A N G

COng ty khong phdt sinh khodn cong ngtiem tdng ndo din thdi diim 31/12/2011.

31. CAc K H O A N C A M KtT

COng ty khOng c6 khodn cam kit ndo tinh den ngdy 31/12/2011.

32. SV" K l j N S A U N G A Y K ^ T T H U C N I E N D O Kl£ T O A N

Khdng c6 su kiSn quan trgng ndo xdy ra sau ngdy kit thiic niSn dO k l todn can trinh bdy tr6n Bdo cdo

33. sO L I | U S O S A N H

86 li^u tren Bdo cdo tdi chinh cho ndm tdi chinh kit thiic ngdy 31/12/2010 Id s6 li^u dd dugc kiem t^i^ghfTi cong ty K i l m todn vd Tu van (A&C),

tdi chinh.

Le Thanh Hd Ke todn trirdng Gidm die

Tp. Hd Chi Minh. ngdy 16 thdng 01 ndm 2012

18

CONG TY CO P H A N VAN TAf BIEN H A I AU S6' 12 Dircfng Doan Nhir Hai, P.! 2, Q.4, Tp.HCM

Tei: (84-8) 38.266.254 Fax: (S4-K) 38.266.712 Website: www.seagullshipping.com.vn E-mail: sesco@hcm.fpt.vn

S(f: ....Ql.L^..^ /2012_CBTT Tp. Ho Chf Minh, ngay 30 Mng 01 nim 2012

CONG BO THONG TIN Kfnh a&l. - Oy ban chi}ng kho n

-Sis giao djch chiJng kho n nQi Cong ty C6 phkn Van t^i bi6n Hai Au (SESCO) Dia chi tru so chinh: 12 Doan Nhir Hai phuong 12 quan 4 Tp. HCM

Ma chiing khoan: SSG

Gi^i trinh ket qua kinh doanh quy IV nam 2011 so voi quy IV nam 2010 chenh lech giam tren 10% nhu sau:

1. So sanh k6't qui kinh doanh:

N$i dung Quy IV/2011 QuyIV/2010 So sanh 2011/2010

Tong doanh thu 29.813.741.957 39.173.584.528 76,11%

Lgi nhuan gop 3.591.786.444 7.939.085.883 45,24%

Lgi nhuan thuan HDKD -2.822.374.519 1.665.759.485 -169,43%

Lai nhuan khac 0 -10.000.000

Lgd nhuan truac thue -2.822.374.519 1.655.759.485 -170,46%

Lai nhuan sau thue 1.213.519.614

2. Gidi trinh: Quy IV/2011, hoat dpng kinh doanh van tai bien tren the gim va trong nuac lai c6 xu huong sut

giam do tinh hinh kinh te th6 giai van chua thoat ra khoi khiing hoang. Trong nSm 2011, khoan 16 chenh lech ty gia do danh gia lai so du cuoi nam cua khoan vay dai han c6 goc ngoai te dugc ket chuyen vac chi phi nhu huong din cua Chuan muc k6 toan Vi?t Nam s6 10_ Anh huong cua viec thay doi ty gia hoi doai thay vi phan bo cho cac nam sau theo huong dan tai thong tu so 201/2009/TT-BTC ngay 15 thang 10 nam 2009 cua Bp Tai chinh nhu cac nam tai chinh truac. Ngoai ra trong quy IV, 02 tau cua cong ty len da sua chua Ion nen doanh thu giam sut khien \gi nhuan cua cong ty giam.

Tran trong!

GIAM DOCOIEUHANH