A MEMBER OF JHI INTERNATIONAL CPA NETWORKGLOBAL PRESENCE - LOCAL EXCEllUCt:

CONG TY CO PHAN THUY SAN B~C LIEUBdo cdo tai chink cho niim tiIi chink kit thuc viIo ngiIy 3111212011

aii aU't}'c ki€m todn

CONG TV TNHH mCH vu ru VAN TAl CHINH KE TOAN vA KnfM TOAN PHIA NAMSOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPA Y LIMITED (AASCS)

29 VO Thj Stiu, Quan 1, TP. HCM Tel: (84.8) 38205944 - 38205947 Fax: (84.8) 38205942E-mail: info@aascs.com.vn Website: www.aascs.com.vn

A MEMBER OF JHIINTERNATIONAL CPA NETWORKBdo cdo tid chin" ilii. illf!1C kiJm totin

•

Dune ki~m toan b6'i

CONG TY CO PHAN THUY SAN B~C LIEUBdo cdo tili chinh cho niim tili chinlt kit thuc vao ngay 3111212011

ilii. illf!1C kiim todn

CONG TV TNHH mCH vu TU' VAN TAl CHiNH KE TOA.N vA KIEM TOA.N PHiA NAM (AASCS)

CO G TY co PHA THUY SA B~C LIEUS6 89, quoc IQ lA, Ap 2, Thi tnln Gi<iRai, Tinh Bc;tcLieu

Bao cao tai chinhCho narn tai chinh k~t thuc ngay 31/12/2011

Ml)C Ll)C

NQidung Trang

•BAo cAo CUA BAN GIAM DOC 3 - 5

BAo cAo CUA KIEM ToAN 6-6

BAo cAo TAl CHiNH DA DU'O'C KIEM TO AN

- Bang can o6i k~ toan 7 - 10

., - Bao cao k~t qua hoat o9ng kinh doanh 11 - 11

- Bao cao luu chuyen ti~n t~ 12 - 13

- Ban thuyet minh bao cao tai chinh 14 - 33

~!!CONGTCHNHI~HO8H VV nrCHINH KEA KIEM TCPHiA NA.'---I '~~

2

-. -

CONG TY CO PHAN THUY SAN B~C LIEU8689, gu6c 19 lA, Ap 2, Thi tr§n Gia Rai, Tinh B~c Lieu

Bao cao tai chinhCho narn tai chinh ket thuc ngay 31112/20 II

BAo cAo CUA BAN GIAM DOC

Ban Giam d6c Cong ty CB Ph~n Thiiy san Bac Lieu (sau day goi t~t la "Cong ty") trinh bay Bao cao cuaminh va Bao cao tai chinh cua Cong ty cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2011.

Cong tyCong ty C6 phan Thuy san Bac Lieu la doanh nghiep duoc c6 phan tir Cong ty TNHH Thuy san Bac Li(\;;Cong ty C6 phan Thuy san Bac Lieu duoc thanh I~p theo gi~y chirng nhan dang kY kinh doanh s6600300 027, dang ky I§n d§u ngay 20 thang 7 narn 2006 va gi~y chung nhan dang kY kinh doanh s61900253340, dang kY thay d6i I§n thtr 13 ngay 11 thang 11 narn 2011 do S6 K€ Hoach va D§u tu tinh BacLieu cap ,

Nganh ngh~ kinh doanh:

- Ch€ bien, bao quan thuy san va san pham nr thuy san;

- Buon ban thuy san;

•.- Kinh doanh xuat nhap khau:

+ xdt kh~u va ban ni)i dia cac mat hang nong, lam, thuy san, hang thu cong my nghe, thuc pharn;

+ Nhap kh~u phuong tien van tai, may m6c thi€t hi, nguyen phu lieu phuc V1,I sari xuat kinh doanh; \1:.

- Khai thac thuy sari;

- Nuoi cac loai thuy san;

- Ban buon nong, lam san nguyen lieu, may m6c thi€t bi, phu tung khac;

- Nhap khau cac loai thirc pharn ch€ bien;

- Gia cong hang dien nr gia dung;

- Thu d6i ngoai t~;

- Kinh doanh xuat, nhap khau cac loai phan b6n (vi sinh, vo CO' va hfru co');

VBn di~u l~: 50.000.000.000 VND (Ndm muoi ti iJ6ng)

Tru so' chinh cua Cong ty tai dia chi s6 89, qucc Ii) lA, Ap 2, thi tr~n gia Rai, tinh Gia Rai.

Don vi true thuQc

Chi nhtinb- Chi nhanh tai Khanh Hoa

- Chi nhanh tai Ganh Hao

Cong ty con (ti l¢ v6n g6p 100%)

- Cong ty TNHH Khang Phu

ot« chiLo A9, Khu cong nghiep Su6i Dau, huyen Cam Lam, tinh Khanh Hoa

Ap 3, IT. Ganh Hao, huyen Dong Hai, tinh B~c Lieu

ot« chi34 Nguyen Du, F.9, Tp. Da Lat, tinh Lam D6ng

K~t qua hoat dQng

LQ'i nhuan sau thue cho nam tai chinh k€t thuc ngay 31 thang 12 narn 2011 la 5.657.207.586 VND (LQ'inhuan sau thue cho nam tai chinh k€t thuc ngay 31 thang 12 narn 20010 la 2.210.364.206 VND)

3

CONG TV CO PHAN THUV SAN B~C LIEUS6 89, quoc 1(\ lA, Ap2, Thi tr~n Gia Rai, Tinh Bac Lieu

Bao cao Uti chinhCho nam tai chlnh k~t thuc ngay 3111212011

BAo cAo CUA BAN GIAM DOC

Cac S,! ki~n sau ngay khoa s6 k~ toan I~p bao cao tai chinh

Khong co sir kien trong y~u nao xay ra sau ngay I~pBao cao tai chinh doi hoi diroc di~u chinh hay cong b6 trenBao cao tai chinh.

HQi dBng quan tr], Ban Ki~m soat va Ban T6ng giam d8c

Cac th'anh vien cua H('>id6ng Quan tri bao g6m:

Ba:dng:

"Ong :Ong :Ong :

Nguyen Thi Thu HirongHideaki AbeNguyen Pham Nhu HaiNguyen Van ChuangNguyen Thanh Darn

•. Cac thanh vien cua Ban ki~m soat bao gom:

dng:dng:dng:

Lam Van TuanPhan VO Khoa Thl;lChTiing Hi~u Nghia

Chu tichThanh vienThanh vienThanh vienThanh vien

Truong banThanh vienThanh vien

Cac thanh vien cua Ban T6ng Giarn d6c va K~ toan tnrong bao g6m:

dng:dng:Ong :dng:dng:

Ki~m toan vien

Nguyen Thanh DamNguyen Pham Nhu H6Phan Quoc ThuyNguyen Thanh PhuongTr§n Chi Nam

T6ng Giam d6cPh6 T6ng Giarn d6cPh6 T6ng Giarn d6cPh6 T6ng Giam d6cK~ Toan Truong

Cong ty TNHH Dich VI) Tu v§n Tai chinh K~ toan va Kiem toan Phia Nam (AASCS) da thuc hien kiem toancac bao cao tai chinh cho Cong ty.

Cdng b8 trach nhiern cua Ban giam d8c d8i vO'i Bao cao tai chinh

Ban T6ng Giarn d6c Cong ty chiu trach nhiem v~ viec I~pBao cao tai chinh phan anh trung thuc, hop Iy tinhhinh hoat d(,>ng,k~t qua hoat d('>ngkinh doanh va tinh hinh hru chuyen ti~n t~ cua C6ng ty trong narn 2011.Trong qua trinh I~pBao cao tai chinh, Ban Tong Giam d6c Cong ty cam k~t da tuan thu cac yeu du sau:

Lira chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach nay met each nhM quan;

Dua ra cac danh gia va du doan hop Iy va than trong;

Cac chuan rmrc k~ to an dang ap dung diroc C6ng ty tuan thu, kh6ng c6 nhirng ap dung sai lechtrong y~u d~n mire dn phai c6ng b6 va giai thich trong bao cao tai chinh.

Lap cac bao cao tai chinh dira tren co So' hoat d('>ngkinh doanh lien tuc.

4

CONG TY CO PHAN THUY SAN B.:\C LIEUS6 89, quoc 19 lA, Ap 2, Thi tran Gia Rai, Tinh B~c Lieu

Bao cao tai chinhCho narn Uti chinh k@tthuc ngay 31112/2011

BAo cAo CDA BAN GIAM DOC

Ban T6ng Gi<'uTId6c C6ng ty dam bao rang cac s6 kS toan duoc hru gill d~ phan anh tinh hinh tai chinh cue:C6ng ty, voi rmrc d9 trung thuc, hop ly tai bit cir thai di~rn nao va dam bao r~ng Bao cao tai chinh tuan thucac quy dinh hien hanh cua Nha mroc. U6ng thoi c6 trach nhiern trong viec bao dam an to an tai san cuaC6ng ty va thuc hien cac bien phap thich hop d~ ngan chan, phat hien cac hanh vi gian I~n va cac vi phamkhac.

Ban T~g Giarn u6c C6ng ty earn kSt r~ng Bao cao tai chinh da phan anh trung thuc va hop Iy tinh hinh taichinh cua C6ng ty tai thai di~rn ngay 31 thang 12 nam 2011, kSt qua hoat d9ng kinh doanh va tinh hinh hruchuyen ti~n t~ cho nam tai chinh kSt thuc cung ngay, phu hop voi chuan rmrc, chS d9 kS toan Vi~t Nam vatuan thu cac quy djnh hien hanh c6 lien quan.

Phe duy?t ctic btio cdo tai chin"

Chung t6i, H9i d6ng quan tri Cdng ty C6 ph§n Thuy san Bactli-Lieu phe duyet Bao cao tai chinh cho nam tai chinh kSt thuc

ngay 31112/2011 cua C6ng ty.

~~~~16 thdng 5 ndm 2012~~~~@:~6ng quan tr]

Bac Lieu, ngay 16 thong 5 ndm 2012TM. Ban Giam B5c

T6ng Giarn d5c

'{

Nguy~n Thanh Dam

5

CONG TY TNHH DlCH VlJ TV VAN TAl CHINHKE ToAN vA KlEM ToAN PHIA NAM (AASCS)

29 Va Thi sau, Ouan 1, Thanh Ph6 H6 Chi Minhor: (08) 3.8205 944 - (08) 3.8205 947· Fax: (08) 3.8205 942Email: info@aascs.com.vn • Website: www.aascs.com.vn

J. 404;So : 1BCKTITC

BAo cAo KIEM TOANv; Bdo cdo tai chinh rieng nom 2011 kit thtu: ngay 31 tilting 12 nom 2011

cua Cling ty caphfm Thuy siin Bac Lieu

Kinh gUi: - HQi dAng Quan tr] va cB dong Cong ty CB ph§n Thiry san Bac Lieu- Ban Giam dac Cdng ty CB ph§n Thuy san Bac Lieu

Chung toi dll kiern to an bao cao tai chinh rieng cua Cong ty C6 phan Thuy san Bac Lieu duoc l~p ngay 16 thang5 nam 2012 gom: Bang din d6i kS toan tai ngay 31 thang 12 nam 2011, Bao cao kSt qua hoat dQng kinh doanh,Bao cao Iuu chuyen tien t~ va Thuyet minh bao cao tai chinh cho nam tai chinh kSt thuc ngay 31 thang 12 nam2011 diroc trinh bay tir trang 07 dSn trang 33 kern theo.

Viec I~p va trinh bay Bao cao tai chinh nay thuoc trach nhiern cua Giam d6c Cong ty. Trach nhiern cua chung toila dua ra y kiSn v~ cac bao cao nay can cir tren kSt qua kiern toan cua chung toi,

CO'sO' y kiin:

Chungtoi dll thirc hien cong viec kiSm toan theo cac chuan mire kiem toan Vi~t Nam. Cac chuan mire nay yeudu cong viec kiSm toan I~p kS hoach va thuc hien dS c6 SIJ dam bao hop Iy rang cac bao cao tai chinh khong conchira dung cac sai s6t trong ySu. Chung toi dll thirc hi~n viec kiem tra theo phirong phap chon m~u va ap dungcac thir nghiem dn thiet, cac bang chirng xac minh nhfrng thong tin trong bao cao tai chinh; danh gia viec tuanthu cac chuan mire va chS dQ kS toan hien hanh, cac nguyen t~c va phirong phap kS toan duoc ap dung, cac iroctinh va xet doan quan trong cua Giam d6c cling nhu each trinh bay t6ng quat cac bao cao tai chinh, Chung toi chorang cong viec kiem toan cua chung toi dll dtra ra nhfrng co so' hop Iy dS lam can cir cho y kiSn cua chung toi. ,

~Y kiln cua kiim todn vien: )~

Theo y kien cua chung toi, Bao cao tai chinh dll phan anh trung tlurc va hop Iy tren cac khia canh trong ySu tirufhinh Uti chinh cua Cong ty C6 phan Thuy san Bac Lieu tai ngay 31 thang 12 narn 2011, kSt qua kinh doanh, cfinnhu luong ti~n luu chuyen cho nam Uti chinh kSt thuc ngay 31 thang 12 nam 2011, phu hop voi chuan mire vachS dQ kS toan Viet Nam hien hanh va cac quy dinh phap Iy c6 lien quan.

Tp H6 Chi Minh, ngay 06 thang 6 ndm 2012

Ki~m toan vi en

D6 Kh~c ThanhChung chi KTV s6: D.0064/KTVChung chi KTV s6: 0479/KTV

THANH VIEN HANG KlEM TOA.N ouoc TE JHI6

J'l¥ifi.ni'••..•• ,,"l ••• ••••••..•.•.~!tt.t~GLO'Al PUHNC£ lOCAL fXCELlUCI

CONG TV CO PHAN THiJY SAN B.:\.CLIEUse 89, quoc Ii) lA, Ap 2, Thi troin Gia Rai, Tinh B<:te Lieu

Bao Clio tai ehinhCho narn Uti chinh k€t thuc ngay 3 1112/20 II

BANG CAN oor KE TOA.NT~i ngay 3111212011

Chi tieuMii Thuyetso minh

TAl SAN

A. TAl SAN NGAN H~N (100 = 110 + 120 + 130+ 14 + 150) 100

I. Ti~n va cac khoan turmg dU'o'ng ti~n IlO1. Ti~n 111

2. Cac khoan tuong dirong ti~n 112

II. Cac khoan d~u tu tai ehinh ng~n han 1201. D~u nr ngan han 121

II>

2. Oil phong giam gia d~u tir ngan han (*) 129

III. Cac khoan phai thu ng~n han 1301. Phai thu khach hang 13 12. Tra tnroc cho ngiroi ban 1323. Phai thu nQi bQ ngan han 1334. Phai thu theo tiSn dQ kS hoach hop d6ng xay dung 1345. Cac khoan phai thu khac 1386. Dir phong cac khoan phai thu kh6 doi (*) 139

IV. Hang t6n kho1. Hang t6n kho2. Oil phong giam gia hang t6n kho (*)

140141149

v. Tai san ng~n han khac1. Chi phi tra tnroc ngan han2. ThuS GTGT duoc kh§u tnr3. ThuS va cac khoan phai thu nha rnroc4. Hi san ngan han khac

150151152154158

B. TAl SAN DAI H~N (200 = 210 + 220 +240+250 +260)I. Cac khoan phai thu dai han1. Phai thu dai han cua khach hang2. V5n kinh doanh a don vi true thuoc3. Phai thu nQi bQ dai han4. Phai thu dai han khac5. Du phong phai thu dai han kh6 doi (*)

200210211212213218219

7

31112/2011

290.138.254.316

18.617. 172.48418.617.172.484

23.110.177.2963.110.177.296

34.101.484.81421.964.473.05115.878.587.402

3 5.421.926.921

(9.163.502.560)

4

215. 113.624.469215.389.013.642

(275.389.173)

5 19.195.795.2532.182.215.537

11.265.289.423369.841.898

5.378.448.395

Dan vi tinh: VND

0110112011

234.468.731.233

19.206.690.69519.206.690.695

11.380.177.29611.380.177.296

45.359.387.76734.832.366.467

11.636.039.798

5.543.922.171(6.652.940.669)

144.254.341.826144.529.730.999

(275.389.173)

14.268.133.6491.853.317.3356.837.683.955

310.206.5295.266.925.830

133.210.677.837 141.447.020.334

CONG TV CO PHAN THUV SAN B~C LIEU Bao cao tai chinhS6 89, gu6c 19 lA, Ap 2, Thi tr~n Gia Rai, Tinh 8l).C Lieu Cho narn tai chinh k~t thuc ngay 31112/20 II

BANG CAN DOl KIt TOA.NT~i ngay 3111212011

Don vi tinh: VND

Chi tieuMa Thuyet

31112/2011 01/0112011s8 minh

TAl SAN

II. Tai san e8 djnh 220 126.058.470.399 133.473.207.611

1. Ta san c6 dinh hfiu hlnh 221 6.1 115.862.909.940 116.154.089.587- Nguyen gia 222 173.301.163.115 157.674.870.954- Gia tri hao man luy k~ (*) 223 (57.438.253.175) (41.520.781.367)

2. Tai san c6 dinh thue tai chinh 224.- Nguyen gia 225- Gia tr] hao man luy k~ (*) 226

3. Tai san c6 dinh vo hlnh 227 6.2 7.352.859.096 7.640.276.014

II> - Nguyen gia 228 8.443.171.217 8.443.171.217

- Gia tri hao man luy k~ (*) 229 (1.090.312.121) (802.895.203)4. Chi phi xay dung co- ban do' dang 230 6.3 2.842.701.363 9.678.842.010

III. B~t dQng san d~u tIC 240- Nguyen gia 241- Gia tri hao man luy k~ (*) 242

IV. Cac khoan d~u tICtai ehinh dai han 250 3.702.272.727 3.702.272.7271. D§u ill vao cong ty con 251 3.702.272.727 3.702.272.727

~QIQI2. D§u tu vao cong ty lien k~t, lien doanh 252 .--3. D§u nr dai han khac 258 cose

'CHHHI~I4. Du phong giam gia d§u tu tai chinh dai han (*) 259 CH VV TI

CH{NH ~

V. Tai san dal han khac 260 3.449.934.711 4.271.539.996'JA. K1EM'

PHiA ~I. Chi phi tra truce dai han 261 7 3.191.584.311 4.013.189.596 '---2. Tai san thu~ thu nhap hoan lai 262

ip H.~

3. Tai sari dai han khac 268 '258.350.400 258.350.400

TONG C(>NG TAl SAN (270 = 100 + 200) 270 423.348.932.153 375.915.751.567

NGUONVON

8

CONG TY CO PHAN THUY SAN B~C LIEUS6 89, quoc lQ lA, Ap 2, Thi tr~n Gia Rai, Tinh B<:lC Lieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 3 I 112/20 II

BANG CAN DOl KE TOA.NT~i ngay 3111212011

Don vi tinh: VND

Chi tieu Mii Thuyet31112/2011 01/0112011so minh

A . NO PHA.I TRA. (300 = 310 + 320) 300 343:526.050.710 299.933.036.212

I. NQ' ng~n han ~10 323.419.638.149 274.307.042.4391. Yay va no ng~n han 311 8 260.682.760.606 234.634.373.1322. Phal tra ngiroi ban 312 39.342.114.302 26.969.090.2013. Nguoi mua tra ti~n tnroc 313 7.543.362.419 6.595.400.493

4. ThuS va cac khoan phai n9P Nha mroc 314 9 12.020.124.233 3.572.944.8905. Phai tra .c6ng nhan vien 315 3.939.853.872 2.356.942.2856. Chi phi phai tra 3167. Phai tra n9i h9 3178. Phai tra thee ti~n 09 kS hoach hop d6ng xiiy dung 318., 9. Cac khoan phai tra, phai n9P ngan h?11khac 319 10 740.972.769 251.404.06910. D\! phong phai tra ngan han 32011. Quy khen thirong va phuc IO'i 323 (849.550.052) (73.112.631)II. NQ'dai han 330 20.106.412.561 25.625.993.7731. Phai tra dai h?11nguoi ban 3312. Phai tra dai han n9i b9 3323. Phai tra dai han khac 3334. Yay va no dai han 334 11 20.094.342.000 25.600.682.0005. ThuS thu nhap hoan lai phai tra 3356. Du phong tro dp mfrt viec lam 336 12.070.561 25.311.7737. D\! phong phai tra dai han 337

B. YON CHi) SO nnu (400 = 410 +420) 400 79.822.881.443 75.982.715.355I. VBn chu so' hfru 410 12 79.822.881.443 75.982.715.3551. V6n d§u tu cua chu so' hfru 411 50.000.000.000 50.000.000.0002. -Thang dir v6n c6 ph§n 412 21.915.800.000 21.915.800.0003. V6n khac cua chu so' hifu 4134. C6 phieu ngan quy 4145. Chenh lech danh gia lai tai san 4156. Chenh lech tY gia h6i doai 416 (150.888.878) 1.675.297.8097. Quy d§u tu phat triSn 4178. Quy dir phong tai chinh 418 '463.691.970 463.691.9709. Quy khac thuoc von chu so' huu 41910. LO'inhuan chua phan phoi 420 7.594.278.351 1.927.925.57611. Nguon v6n d§u tu XDCB 42112. Quy h6 tro sap xep doanh nghiep 422

II. Ngul>n kinh phi, quy khac 430

TONG C<)NG NGUON YON 440 423.348.932.153 375.915.751.567-:

9

CONG TV CO PHAN THUV SAN B~C LIEUse 89, quoc 19 lA, Ap 2,Thi tran Gift Rai, Tinh 8C;lC Lieu

Bao cao tai chinhCho narn tai chinh k~t thuc ngay 31112/2011

cAc CHi TIED NGOAI BANG CAN DOl KE ToAN

Chi tieu

1. Hi san thue ngoai

2. V~t-t~ hang hoa nhan gifl" hQ, nhan gia cong

3. Hang hoa nhan ban ho, nhan ky giri

4. NQ"kho obi oa xu' ly

5. Ngoai t~ cac 10C;li

e USD-EUR- IPY

6. Du toan chi sir nghiep, du an

NgU"iri I~p bi~u

T~i ngay 31112/2011

Thuyetminh

3111212011 0110112011

26.854,83403,03

39.106,00

673.187,71414,33

40.645,00

ndm 2012

K~Tmin Truong

10

CONG TY CO PHA.N THUY SAN B~C LIEUS6 89, quoc 19 lA, Ap 2, Thi tnln Gia Rai, Tinh B<;Ie Lieu

Bao cao tai chinhCho nam tai chlnh k€t thuc ngay 31112/2011

BAo cAo KET QuA HO~T DQNG KINH DOANHNam 2011

13.1

[Jon vi tinh: VND

Nam nay Nam trurrc

366.117.573.494 448.416.994.107l.042.755.345 713.097.496

365.074.818.149 447.703.896.611

282.150.862.859 372.093.425.535

82.923.955.290 75.610.471.076

3.774.930.853 2.270.200.01538.465.238.250 31.057.822.69630.887.351.972 27.722.754.889

25.647.410.625 28.697.705.65915.430.285.655 15.513.750.761

7.155.951.613 2.611.391.975

819.990.550 2.462.815.1542.056.037.410 2.718.136.352

(1.236.046.860) (255.321.198)

5.919.904.753 2.356.070.777

262.697.167 145.706.571

~tg8g~ONGTYINHIS/.IHOUHVUTlIVHiNH KE'. KIEM TO):lHiA NM~IP HO~

Chi tieu

1. Doanh thu ban himg va cung dp djch vu2. Cac khoan giam tnr doanh thu

..'9

3. Doanh thu thulin v~ ban hang va cung dp djch

4. Gia v&n hang ban

5. L9'i nhu~n gQP v~ ban hang va cung dp djch vl.J

6. Doanh thu heat Gong tai chinh7. Chi phi tai chinh

., + Trang do: chi phi la.i vay8. Chi phi ban hang9. Chi phi quan ly doanh nghiep

10. L9'i nhuan thuh tir hoat dQng kinh doanh

11. Thu nhap khac12. Chi phi khac

13. L9'i nhuan khac

14. Tang 19'inhuan k~ toan trurrc thu~

15. Chi phi thu~ TNDN -hien hanh

16. Chi phi thue TNDN hoan lai

17. ~9'i nhuan sau thu~ thu nh~p doanh nghiep

18. Lai co' ban tren ca phieu (*)

NgU"iriI~p bi~u

Thuyetminh

13.4

13.213.5

13.613.7

13.313.8

14.

5.657.207.586 2.210.364.206

15. 1.131 442

ndm 2012

K~ Toan Trmrng

Trlin Chi Nam

11

CONG TV CO PHAN THUV SAN B~C LIEU

S6 89, quoc 19 lA, Ap 2, Thj tran Gia Rai, Tinh B~e Lieu

Bao cao tai chinh

Cho narn tai chinh k€t thuc ngay 31/1212011

BAa cAo LUU CHUYEN TIEN T~(Theo phuong pJuip true tiip)

Nam 2011

Chi tieuThuyetminh

I. LU'u chuyen ti~n til' hoat d9ng kinh doanh

1. Ti~n thu tir 6an hang, cung dp dich VI,! va doanh thu khac

2. Ti~n chi tra cho nguoi cung dp hang h6a va dich VI,!

3. Ti~n chi tra cho nguoi Ian d9ng

4. Ti~n chi tra Hiivay

5. TiSn chi n9P thu€ thu nhap doanh nghiep

6. Ti~n thu khac tir hoat d9ng kinh doanh

7. Ti~ chi khac cho hoat d9ng kinh doanh

Luu chuyin tiJn thuan tir hoat aqng kinlt doanh

II. LU'u chuyen ti~n tir hoat d9ng d§u nr1. TiSn 'chi d~ mua sam, xay dung TSCE> va cac tai sandai han khac

2. Ti~n thu ttr thanh ly, nhirong ban TSC£) va cac taisan dai han khac

3. Ti~n chi cho vay, mua cac cong cu no cua don vikhac

4. TiSn thu h6i cho vay, ban lai-cac cong cu no cua dun vi khac

5. Ti~n chi dAu tu g6p v6n van dun vi khac

6. TiSn thu h6i dAu tu g6p v6n van dun vi khac

7. Ti~n thu 'Iiii cho vay, c6 tire va lei nhuan duoc chia

Luu chuyen tiJn thuiin tir hoat aqng aau tu'

III. LU'u chuy~n ti~n tir hoat d9ng tai chinh

1. Ti~n thu tir phat hanh c6 phieu, nhan v6n g6p cua chu so' hfru

2. Ti~n chi tra v6n g6p cho cac chu sc hflu, mua lai c6phieu cua doanh nghiep dii phat hanh

3. TiSn vay ngan han, dai han nhan duoc

4. Ti~n chi tra no g6c vay

5. Ti~n chi tra no thue tai chinh

6. C6 tire, lei nhuan dii tra cho chu so' hiru

Luu cJluyil1 tiJn thu[lI1tir hoat aqng tai chinli

Luu chuyen ti~n thu§n trong ky

12

Nam nay

398.810.115.269

(638.493.189.037)

(41.869.730.887)

(30.886.548.555)

837.900.032.672

(553.452.773.262)

(27.992.093.800)

(455.398.985)

597.893.881

(3.000.000.000)

11.270.000.000

799.583.111

9.212.078.007

Don vi tinh: VND

Nam trurrc

505.172.396.793

(555.777.088.622)

(40.707.183.502)

(27.880.074.408)

(268.920.203)

245.700.179 ..679

(151.372.662.728)

(25.133.352.991)

(189.729.468)

1.497.421.551

(110.177.296)

517.784.240

1.715.299.027

1.129.014.978.678 1.037.328.017.730

(1.111.197.451.257) (1.004.497.546.675)

17.817.527.421

(962.488.372)

32.830.471.055

9.412.417.091

CONG TY CO PHAN THUY SAN B~C LIEUS6 89, quoc 19 lA, Ap 2,. Thi tr~n Gia Rai, Tinh BC;lC Lieu

Bao cao tai chinh

Cho nam tai chfnh k€t thuc ngay 3111212011

Ti~n va turmg duong ti~n dfiu ky"J

Anh huang cua thay obi tY gia h6i doai guy obi ngoait~

Chi tieu

BAo cAo LUU CHUYEN TIEN T~(Theo phuong phtip true ti€p)

Nam 2011Dan vi tinh: VND

Thuyetminh

Nam nay Nam trurrc

19.206.690.695 10.077.981.001

372.970.161 (283.707.397)

~gU'o'i I~p bi~u

Nguy~n Thanh Long

18.617.172.484 19.206.690.695

ndm 2012

K~Toan Truong

13

CONG TV co PHAN THUV SAN B~C LIEUS6 89, quoc I¢ lA, Ap 2, Thi tr§n Gia Rai, Tinh B~c Lieu

Bao cao tai cbinbCho nam tai chinh k€t thuc ngay 31112120 II

BAN THUYET MINH BAo cAo TAl CHiNHNam2011

f)~c di~m hoat di}ng ciia doanh nghi~p

1. Hinh thuc so' hifu van

Cong ty Co phan Thuy sari Bac Lieu la doanh nghiep diroc co phan tlr Cong ty TNHH Thuy san Bac Lieu.Cong ty C6 ph§n Thuy san Bac Lieu duoc thanh I~p theo gifty clurng nhan dang ky kinh doanh s6600301l0027, dang ky I§n d§u ngay 20 thang 7 nam 2006 va gifty chirng nhan dang kY kinh doanh s61900253340, dang ky thay d6i I§n thir 13 ngay 11 thang 11 nam 20 II do S6 K~ hoach va D§u tu tinh BacLieu cap.

V6n diSu I~: 50.000.000.000 VND (Nam muoi ti d6ng)

Tru s6 chinh cua Cong ty tai dja chi s6 89, quoc Ie) lA, Ap 2, thi trftn gia Rai, tinh Gia Rai.

Cong ty co cac don vi true thui}c sau:

eo Chi nluinh

- Chi nhanh tai Khanh Hoa

- Chi nhanh tai Ganh Hao

Lo A9, Khu cong nghiep Su6i D§u, huyen Cam Lam, tinh Khanh Hoa

Ap 3, IT. Garth Hao, huyen Dong Hai, tinh B<;lCLieu

Cting ry con (Ii l¢ van gop 100%)

- Cong ty TNHH Khang Ph6 34 Nguyen Du, F.9, Tp. Da Lat, tinh Lam D6ng

(Chua thuc hien h9'P nhdt BCTC trong ndm 2010)

2. Linh VI!C kinh doanh ~~CONGACH HISM

.aCH VU 1,'cHfNHVA KIE

PHi

3. Nganh ngh~ kinh doanh:

- Ch~ bien, bao quan thuy san va san pharn tir thuy san;

- Buon ban thuy san;

- Kinh doanh xuftt nhap kh§u:

+ Xust kh§u va ban ne)i dia cac mat hang nong, lam, thuy san, hang thu cong my nghe, thuc pham;

+ Nhap kh§u phirong tien v~n tai, may m6e thiet bj, nguyen phu lieu phuc VI) san xu§t kinh doanh;

- Khai thac thuy san;

- Nuoi cac loai thuy san;

- Ban buon nong, lam san nguyen lieu, may m6c thiet bi, phu tung khac;

- Nhap khau cac loai thuc pham che bien;

- Gia cong hang di~n nr gia dung;

- Thu d6i ngoai t~;

- Kinh doanh xuat, nhap kh§u cac loai phan b6n (vi sinh, vo co va hiru co');

II Ch~ dQ va chinh sach k~ toan ap dung tai Cong ty

1. Ky k~ roan, don vi ti~n t~ sii' dung trong k~ toan

N ien de) k~ toan cua Cong ty bat d§u tir ngay 01/01 va k~t thuc vao ngay 31/12 hang narn.

DO'n vi tiSn t~ str dung trong ghi chep k~ toan la d6ng Viet Nam (VND)

2. Chuan muc va Ch~ di} k~ toan ap dl}og

14

CONG TY CO PHAN THUY SAN B~C LIEUS6 89, quoc Ii) lA, Ap 2, Thj tran Gia Rai, Tinh B~c Lieu

Bao cao tai chinhCho nam tai chinh ket thuc ngay 31112/2011

BAN THUYET MINH BAo cAo TAl CHINHNam 2011

2.1. Ch~ di) k~ roan ap dung:

Cong ty ap dung ChS d9 KS toan doanh nghiep ban hanh theo Quyet dinh s6 1512006/QD-BTC ngay20/3/2006 cua B9 tnrong 89 Tai chinh.

2.2. TJJyen bB v~ vi~c tuan thu Chu§n muc k~ toan va Ch~ di) k~ toan

Cong ty dii ap dung cac Chuan mire kS toan Vi~t Nam va cac van ban huong d~n Chufrn mire do Nha nuocdii ban hanh. Cac baa cao tai chinh diroc I~p va trinh bay theo dung moi quy dinh cua tung chuan mire, thongtu huong d~n thirc hien chuan muc va ChS d9 kS toan hien hanh.

2.3. Hinh thtrc k~ toan ap dung

Cong ty ap dung hinh thirc s6 kS toan Nhat ky chung.

iii 3. Cac chinh sach k~ toan ap dung

3.1. Nguyen tic xac djnh cac khoan tuong duong ti~n

Cac nghiep VI,I kinh tS phat sinh bing ngoai t~ duoc quy d6i ra d6ng Vi~t Nam theo tY gia giao dich thuc tS.tai thoi di~m phat sinh nghiep VI,I. Tai thoi di~m cu6i nam cac khoan muc ti~n t~ c6 g6c ngoai t~ duoc quyd6i theo tY gia binh quan lien ngan hang do

Chenh lech ty gia thuc tS phat sinh trong ky duoc kSt chuyen VaGdoanh thu hoac chi phi tai chinh; ChenhI~ch tY gia do danh gia lai s6 du cac khoan ml,lCti~n t~ tai thoi diem cu6i nam diroc kSt chuyen vao tai khoanchenh lech tY gia.

Cac khoan d~u tu ngan han khong qua 3 thang c6 kha nang chuyen d6i d~ dang thanh ti~n va khong c6 nhieurui ro trong chuyen d6i 'thanh ti~n kS tir ngay mua khoan d~u tu do tai thoi diSm bao cao.

3.2.Nguyen tic ghi nh~n hang tan kho

Hang t6n kho dU9'Ctinh theo gia g6c. Truong hop gia tri thu~n c6 th~ thuc hien duoc thap hon gia g6c thiphai tinh theo gia tri thdn c6 thS thuc hien duoc. Gia g6c hang t6n kho baa g6m chi phi mua, chi phi chSbiSn va cac chi phi lien quan true tiSp khac

Gia tri hang t6n kho cU6i ky duoc xac dinh theo phirong phap binh quan gia quyen.

Hang t6n kho diroc hach toan theo phuong phap ke khai thuong xuyen

01,1' phong giam gia hang t6n Id10 duoc I~p vao thoi di~m cuoi nam la s6 chenh lech gifra gia g6c cua hangt6n kho Io-nhon gia tri thuan co th~ thuc hien diroc cua chung.

3.3. Nguyen tic ghi nh~n cac khoan phai thu thuong mal va phai thu khac:

3.3.1. Nguyen tlic ghi nh(m: Cac khoan phai thu khach hang, khoan tra tnroc cho ngiroi ban, phai thu noib9 va cac khoan phai thu khac tai thoi di~m bao cao, neu:

- C6 thci han thu h6i hoac thanh toan duoi 1 nam dU"Q"Cphan loai la tai sari ngan han.

- C6 thoi han thu h6i hoac thanh toan tren 1 nam diroc phan loai la tai san dai han.

15

CONG TY CO PHAN THUY SAN B~C LIEUse 89, quoc 19 lA, A.p 2, Thi tnln Gili Rai, Tinh B<;tcLieu

Bao cao tai chinhCho na111tai chinh ket thuc ngay 31/12/2011

Cdc khotin dfLUttr chteng khodn t(li thai diim btio cao, niu:

BAN THUYET MINH BAo cAo TAl CHINHNiim 2011

3.3.2.L~p dl! phong phii! thu klui doi: Du phong no phai thu kho doi th~ hien phan gia tri dir ki@nbi t6nthftt cua cac khoan no phai thu co kha nang kh6ng diroc khach hang thanh to an d5i voi cac khoan phai thutai thoi diem I~p Bao cao tai chinh.

3.4. Nguyen t~c ghi nh~n va khftu hao tai san cB djnh"J

Hi san c5 dinh huu hinh, tai sari c5 dinh va hinh duoc ghi nhan theo gia g5c, Trang qua trinh sir dung, taisan c5 dinh hfru hinh, tai san c5 dinh va hinh duoc ghi nhan theo nguyen gia, hao man luy k@va gia tri canlai.

Khftu hao diroc trich theo phuong phap duong thang, Thoi gian khau hao dtroc uoc tinh nhu sau:

- Nha cira, vat ki@ntrue

- May moc, thiet bi

- Phuong ti~n v~n tai, truyen d~n- Thi@tbi van phong- Hi san c5 dinh khac- Hi san c5 dinh va hinh : Hi san c5 dinh va hinh la quyen

sir dung dftt tai Chi nhanh Khanh Hoa la tiSn thue dftt duoctra mot Icln cho nhiSu narn thue va duoc cftp Gifty chungnhan quyen sir dung dftt.

20 nam

08 - 10 nam

06 - 10 nam

05 - 07 nam

08 nam

15 narn

3.5. Nguyen t~c ghi nh~n cac khoan d~u tu tai chinh

Khoan dclu ttr vao 'cong ty con, cong ty lien kSt duoc kS toan theo phuong phap gia g5c, LQ'i nhuan thudndiroc chia ttJ' cong ty con, cong ty lien kSt phat sinh sau ngay dclu tu diroc ghi nhan vao Bao cao KSt qua hoatdong kinh doanh, Cac khoan duoc chia khac (ngoai IQ'inhuan thuan) diroc coi la phan thu hili cac khoan dciutu va duoc ghi nhan la khoan giam tnr gia g5c dclu tu,

- Co thoi han thu hili hoac dao han khong qua 3 thang k~ tir ngay mua khoan dciu tu do diroc coi la " tuongdirong tiSn"

- Co thoi han thu hili v5n duoi I nam duoc phan loai la tai san ngan han- Co thai han thu hili v5n tren 1 nam duoc phan Ioai la tai san dai han

3.6. Nguyen t~c ghi nh~n va vBn hoa cac khoan chi phi di vay

Chi phi di vay duoc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, tnr chi phi di vay lienquan true tiSp dSn viec dciu tu xay dung hoac san xuat tai san do' dang dtroc tinh vao gia tri cua tai san do(diroc v5n hoa) khi co du cac diSu kien

3.7. Nguyen t~c ghi nh~n va phfin b8 chi phi tra trurrc

16

CONG TY CO PHA.N THUY SAN B~C LIEUse 89, quoc 19 lA, Ap 2;Thi tr§.nGia Rai, Tinh Bac Lieu

Bao cao tai chinhCho nam Utichinh k~t thuc ngay 3111212011

BAN THUYET MINH BAo cAo TAl CHiNHNiim 2011

Cac chi phi tra tnroc chi lien quan d~n chi phi san xuat kinh doanh nam tai chinh hien tai diroc ghi nhan lachi phi tra tnroc ngan han va duoc tinh vao chi phi san xuat kinh doanh trong nam tai chinh

Cac chi phi sau day da phat sinh trong nam tai chinh nhung duoc hach toan VaGchi phi tra tnroc dai han oSphan b6 d~n VaGk~t qua hoat 09ng kinh doanh trong nhieu narn:

- eong CI,I dung CI,I xdt dung c6 gia tri 16"n;

- Chi phi sira chira 16n tai san c6 dinh phat sinh m9t I~n qua 16n.

Viec tinh ya phan b6 chi phi tra truce dai han VaGchi phi san xuat kinh doanh tung kY hach toan duoc dincir VaGtinh chat, mire 09 tung loai chi phi dS chon plurong phap va tieu thirc phan b6 hop IY. Chi phi tratnroc duoc phan b6 d~n vao chi phi san xuM kinh doanh.

3.8. Nguyen t~c ghi nh~n chi phi phai tra.,.Cac khoan chi phi thuc t~ chua phat sinh nhung duoc trich truce VaGchi phi san xuat, kinh doanh trong kYd~ dam bao khi chi phi phat sinh thirc t~ khong gay 09t bien cho chi phi san xuM kinh doanh tren CO" sa dambao nguyen t~c phu hop gitra doanh thu va chi phi.

3.9. Ghi nh~n cac khoan phai tra thirong mai va phai trii khac

Cac khoan phai tra nguoi ban, phai tra n9i bo, phai tra khac, khoan vay tai thoi diSm bao cao, nSu:

- C6 thoi han thanh toan diroi J nam duoc phan loai la no ng~n han.

- C6 tho'i han thanh toan tren J narn diroc phan Ioai la no dai han.

Thu~ thu nhap hoan lai diroc phan loai hi no dai han.

3.10. Nguyen t~c ghi nh~n vAn chu so' hiiu

V6n d~u tu cua chu so' hflu duoc ghi nhan thee s6 v6n thuc g6p cua chu ~o·hfru.

Thang du v6n c6 phan duoc ghi nhan thee s6 chenh lech 16n hon/ hoac nho hon giira gia thuc t~ phat hanhva menh gia c6 phieu khi phat hanh c6 phieu I~n o~u; phat hanh b6 sung hoac tai phat hanh e6 phieu quy

Van khac cua chu sa hfru duoc ghi thee gia tri con lai giffa gia tri hop Iy cua cac tai san rna doanh nghiepdiroc cac t6 chirc, ca nhan khac tang, bieu sau khi tnr (-) cac khoan thue phai n9P (neu c6) lien quan dSn cactai san diroc tang, bieu nay va khong b6

C6 phieu qui la e6 phieu do Cong ty phat hanh va sau d6 mua lai. C6 phieu quy diroc ghi nhan thee gia trithirc ts va trinh bay tren Bang Can d6i k~ toan la mot khoan ghi giam v6n chu sa hiru.

C6 tire phai tra cho cac e6 dong duoc ghi nhan la khoan phai tra trong Bang Can d6i kS toan cua Cong ty saukhi co thong bao ehia c6 tire cua H9i 06ng Quan tri Cong ty.

Chenh lech tY gia h6i doai phan anh tren bang can d6i kS toan la chenh lech tY gia h6i doai phat sinh hoacdanh gia lai cu6i ky cua cac khoan muc co g6e ngoai t~ cua hoat dong d~u tu xiiy dung CO" ban.

17

CONG TY CO PHAN THUY SAN B~C LIEU8689, quoc 19 lA, Ap 2, Thi tr~n Gia Rai, Tinh Bac Lieu

Bao cao tai chinhCho narn tai chinh k~t thuc ngay 31/I 2120 11~

BAN THUYET MINH BAo cAo TAl CHINHNam 2011

Loi nhuan sau thue chua phan phdi la s6 loinhuan tir cac hoat o9ng cua doanh nghiep sau khi tnr (-) cackhoan oiSu chlnh do ap dung h6i t6 thay o6i chinh sach k~ toan va oiSu chinh h6i t6 sai s6t trong y~u cua cacnam truce.

3.11. Nguyen t~c va phuong phap ghi nh~n doanh thu

Doanh thu ban hiing

Doanh thu ban hang diroc ghi nhan khi a6ng thai thoa man cac aiSu kien sau:

Phc1nIan rui ro va loi Ich gan liSn voi quyen so hiru san pham hoac hang h6a aa diroc chuyen giao chonguoi mua;

Cong ty khong con nam gifr quyen quan ly hang h6a nhir ngiroi so' hfru hang h6a hoac quyen kiem soarhang hoa;

- Doanh thu duoc xac dinh tirong o6i chac chan;

- Cong ty oa thu duoc hoac se thu diroc loi Ich kinh t~ tir giao dich ban hang;

- Xac dinh diroc chi phi lien quan o~n giao dich ban hang

Doanlt thu cung cap dicit V{l

Doanh thu cung cAp dich vu diroc ghi nhan khi ketqua cua giao dich 06 diroc xac dinh m9t each dang tincay, Truong hop viec cung cAp dich vu lien quan o~n nhieu IcY thi doanh thu diroc ghi nhan trong IcY theo k~tqua phc1ncong viec aa hoan thanh vao ngay I~p

- Doanh thu duoc xac dinh tuong a6i ch~c chan;

- C6 kha nang thu duoc loi ich kinh t~ tir giao dich cung cAp dich vu 06;

- Xac dinh duoc phan cong viec oa hoan thanh vao ngay I~p Bang can 06i k~ toan;

- Xac dinh OU9'C chi phi phat sinh cho giao dich va chi phi oS hoan thanh giao dich cung cAp dich vu 06

Phan cong viec cung cap dich vu oa hoan thanh duoc xac dinh theo phuong phap danh gia cong viec hoanthanh.

Doanlt thu hoa: if9ng tai chinlt

Doanh thu phat sinh tir tiSn lai, tien ban quyen, c6 t(I'C, loi nhuan diroc chia va cac khoan doanh thu hoat09ng tai chinh khac duoc ghi nhan khi thoa man d6ng thoi hai (2) oiSu kien sau:

- C6 kha nang thu diroc loi ich kinh t~ tir giao dich 06;- Doanh thu duoc xac dinh tuong 06i chac chan.

C6 tire, loi nhuan duoc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6 t(I'Choac diroc quyen nhan loinhuan nr viec g6p v6n,

Doanlt thu hfJp if/mg xdy dung

Phc1n cong viec hoan thanh cua Hop 06ng xay dung lam CO" s6 xac dinh doanh thu: duoc xac dinh theophuong phap tY l~ phan tram (%) gitra chi phi thuc t~ aa phat sinh cua phan cong viec aa hoan thanh tai m9tthoi oiSm so voi t6ng chi phi dir toan cua hop a6ng,

18

C6NGTyc6PHANTHDYsANB~Cuiuse 89, quoc 19 lA, A.p 2, Thi tnln Gia Rai, Tinh Bac Lieu

Bao cao tai chinhChonam tai chinh k~t thuc ngay 3II12/20 11

BAN THUYET MINH BAo cAo TAl CHINHNam 2011

3.12. Nguyen t~c va phurrng phap ghi nh~n chi phi tai chinh

Cac khoan chi phi duoc ghi nhan VaG chi phi tai chinh gorn:

- Chi phi hoac cac khoan 16 lien quan dSn cac hoat d9ng d§u nr tai chinh;

- Chi phi cho vay va di vay von;'-

- Cac khoan 16 do thay a6i tY gia h6i doai cua cac nghiep vu phat sinh lien quan dSn ngoai t~;

- Du phong giam gia a§u tu chirng khoan,

Cac khoan tren duoc ghi nhan theo tong s6 phat sinh trong ky, khong bu tnr vci doanh thu heat aQng tai

3.13. Nguyen t~c va phuong phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phithu~ thu nh~p doanh nghi~p hoan lai

•• Chi phi thue thu nhap doanh nghiep hien hanh duoc xac dinh tren CO' so' thu nhap chiu thue va thue suit thueTNDN trong narn hien hanh.

Chi phi thuS thu nhap doanh nghiep hoan lai duoc xac dinh tren co s6' s6 chenh Iech tarn thoi duoc khiu tnr,s6 chenh lech tam thoi chiu thue va thue suit thue TNDN,

. Chi nhanh tai Khanh Hoa thuc hien ke khai va quyet toan rieng tai dia phirong, £)6ng thoi, Chi nhanh duochirong uu aiii vS thuS (miin thud 01 ndm tir khi co thu nhdp chiu thud, giam 50% thud phai n9P trong 04ndm) theo quy dinh cua Luat thue thu nhap doanh nghiep duoi hinh thirc.dau tir me rong quy mo. Narn 2008la nam d§u tien Chi nhanh diroc miSn thue va narn 2009 la nam a§u tien Chi nhanh diroc giarn thue,

-19

CONG TV co PHAN THUV SAN B~C LIEUS6 89, quoc Ii) lA, A.p 2, Thj tr~n Gia Rai, Tinh B~c Lieu

Bao cao tai chinhCho narn tai chfnh k~t th uc ngay 3111212011

BAN THUYET MINH BAo cAo TAl CHiNHNam 2011

III. Thong tin b6 sung cho cac khoan muc trinh bay trong Bang can dBi k~ toan va Bao cao k~t quahoat dQng kinh doanh

1. Ti~n va cac khoan tuong duo'ng ti~n

TI~n m~tTi~n mat tai Chi nhanh Nha TrangTi~n mat tai Chi nhanh Ganh HaoTi~n .m~t tai van phong cong ty

Ti~n giri ngan hangnJngui VND

Tien gm ngdn hang cua Van phong cong tyChi Nhanh NHPT Bac LieuNgan hang Cong Thuong Bac LieuNgan hang TMCP Quae TeNgan hang Cong Thirong VN- So GD IINgan hang ACB Ca MauNgan hang NHNo & PTNT Gia RaiNgan hang TMCP N.ThuO'ng VN CN S6c TraNgan hang NT Tp HCMNgan hang TMCP An BinhNgan hang TMCP SG Thtrong Tin - CN BLNgan hang TMCP SG Thirong Tfn-PGD TpHCMNgan hang TMCP Xuat Nh~p KhAu Vi~t NamNgan hang TMCP Xuat Nhap Khau Viet Nam - CN Bac LieuNgan hang No & pTNT Vi~t Nam CN Tlnh BNgan hang CN BIDV Bac lieuNgan hang TMCP An Binh - CN Bac LieuNgan hang Viet a - CN Bac Lieu

Tietz gm ngdn hang cua Chi nluinli Ganlt HaoNgan hang An BinhNgan hang NHNo & PTNT chi nhanh huyen Dong Hai

Tien gm ngdn hang cua Chi nhanh. Nha TrangNgan hang Ngoai Thtrong Nha TrangNgan hang An Binh TPHCMNgan hang Dftu nr Phar trien CN KMnh HoaNgan hang QUAnDoiNgan hang An Blnh Nha Trang

tu« gui ngiin hang biil1g ngoai t~

20

311121201111.326.858.694

397.549.4888.031.938.5682.897.370.6387.290.313.7906.709.398.682

114.946.1472.820.9811.159.9041.697.488

3.743.5863.721.706

4.139.0531.716.4781.693.898

74.315

10.312.5776.873.268

13.117.237491.l04.473

2.493.014.9524.163.325

17.176.037

9.861.66214.116.874

1.623.5203.501.624.761

4.276.2214.435.9401.984.279

580.915.108

Dan vi link VND

01101/20111.570.944.775

53.507.58715.367.164

1.502.070.02'i17.635.745.9204.855.273.152

172.896.2532.736.5741.132.048

1.646.69521.536.217

3.610.40615.561.038

5.051.35·~2.087.285.465

171.39410.319.2156.857.580

56.772.84955.851.203

2.385.254.905

1.090.641

2.972.32515.134.681

2.211.748

7.180.559

12. 780.472.76J?

CO G TY co PHAN THiJY SAN B~C LIEUsa 89, quae 19 lA, A:P 2, Thi tnln Gia Rai, Tinh Bac Lieu

Bao cao Uti ehinh

Cho nam tai ehinh k~t thuc ngay 3 1112/2011

BAN THUYET MINH BAo cAo TAl CHINHNam 2011

Tien gOi ngtin luing ctia Van phong cong tyNgan hang TMCP SG Thtrong Tfn - CN BLNgan hang Cong Thirong Bac LieuNgan hang NT Sac Trang- CN Bac LieuNgan hang TMCP Quoc T€

'Ngan hang Cong Thirong VN - Sa GO IINgan hang ACB Ca MauNgan hang NTTp HCMNgan hang TMCP An BinhNgan hang NT Sac Trang - CN BLNgan hang TMCP An BinhNgan hang NT Sac Trang - CN BLNgan hang TMCP SG Thuong Tfn-PGO Tp.HCNgan hang TMCP Xuat Nhap Khiu Vi¢t NamNgan hang TMCP Xuat Nhap Khiu Viet Nam - CN Bac Lieu

Ngan hang CN BIDV B~c lieugan hang o&PTNT Vi¢t Nam C Tlnh B~c

Ngan hang CN BIDV B~c lieu

TUn gOi ngdn. hang cua Chi nluinlt Nha TrangNgan hang An Binh TPHCMNgan hang Eximbank TPHCM

Tang cQng

2. Cac khoan dflu tu ngin han

Ti~n gci ti~t kiern c6 ky hanTi~n cho ca nhan yay (Ong T6 Huy Phong yay)f)~unr khacDIl phong dftu tir ngan han

Tang eQng

3. Cac khoan phai thu ngin han khac

Phai thu v~ c6 phan h6aPhai thu v~ c6 nrc va loi nhuan dU"C,JcchiaPhai thu nguoi lao dQngPhai thu khac

- Phi b6i thuong h9'P d6ng Lex-Bibox- Cty CP Thuy sdn Nha Trang

21

949.5489.632.3338.260.2472.109.460

14.387.9835.485.470

76.324.2071.807.875

254.100.350

10.591.078955.380

5.890.159129.135.475

2.736.41042.923.800

8.040.451

7.584.882

18.617.172.484

3111212011

3.000.000.000

110.177.296

3.110.177.296

31112/2011

5.421.926.921

2.122. J 25.000

1.165.8328.746.395

8.743.1591.915.16'1

13.064.7844.969.650

167.550.66211.899.008.117

211.177.75122.320

'10.405.1551.171.133

5.353.9701.893.200

2.789.92?18.594.821

410.178.251

13.722.482

19.206.690.695

01101/2011

3.270.000.0008.000.000.000

110.177.296

11.380.177.296

0110112011

5.543.922.1712.122.125.000

CONG TV CO PHAN THUV SAN B~C LIEUs6 89, quoc Ii) I A, Ap 2, Thj tr~n Gia Rai, Tlnh B~c Lieu

Bao cao tai chinhCho nam tai chinh ket thuc ngay 31112/20 II

BAN THUYET MINH BAo cAo TAl CHiNHNam 2011

- Thach Truong Son - Ung tidn mua nong sdn- Ong To Huy Phong - liii eho vay- Cac khoan phdi thu khdc

TBng ci)ng

500. 000. 0002.250.459.243

549.342.678

5.421.926.921

4. Hang t5n kho

3111212011- Hang mua dang di duong- Nguyen lieu, v~t li~u- C6ng CI,l, dung CI,l

- Chi phi san xuat kinh doanh do' dang- Thanh pham- Hang hoa- Hang gui di ban- Hang hoa kho bao thue- Hang hoa b~t di)ng san

Ci)ng ghi gBc hang t5n kho

5.464.031.056266.312.916

1.180.052.326208.244.056.435

234.560.909

215.389.013.642

5. Tai san ng~n han khac, 3111212011

- Chi phi tra trurrc ng~n han- Thu~ GTGT dU'Q'ckh§u trir

- Cac khoan khac phai thu Nha nurrc:+ ThuS TNCN nop thira+ ThuS TNDN nop thira+ ThuS xuat, nhap khau+ Ti~n su dung d~t+ Cac loai thue khac

- Tai san ng~n han khac+Tam irng+ Ky CU"Q'C ky quy ngan han

+ Tai san thiSu cho XLI' IyTBng ci)ng

2.182.215.53711.265.289.423

369.841.898

310.206.529

59.635.3695.378.448.3955.261.431.520

117.016.87519.195.795.253

22

500. 000. OOG2.250. 000. 000

671.797. I 7l

5.543.922.171

01/0112011

3.565.449.061104.025.613

1.081.262,67'~

138.416.522.7371.362.470.909

144.529.730.999

01101120111.853.317.335-

6.837.683.955

310.206.529

310.206.529

5.266.925.8305.175,642.163

91.283.667

14.268.133.649

CONG TY CO PHA.N THi.JY SAN B~C LIEUS6 89, quoc Ie>lA, Ap 2, Thi tr~n Gia Rai, Tinh B~c Lieu

Bao cao tai chinhCho narn tai chinh k~t thuc ngay 31112/2011

BAN THUYET MINH BAo cAo TAl CHINH ..Nam 2011

6. Tang, giam Uti san cB dinh, XDCB do' dang

6.1 Tang, giam tai san eB djnh hiru hinh

Chi tieuNha cua May moc Plnro'ngtien Thi~t bj

v~t ki~n true thi~t bj v~n tai van phOng

I. Nguyen gia TSCf) hfru hinh1. sf> du d~u nam 48.496.442.443 94.674.972.005 11.884.303.937 2.619.152.5692. sf> tang trong nam 9.015.197.069 5.122.732.076 1.524.654.018 119.447.746

- Mua sam mai 5.122.732.076 1.524.654.018 119.447.746

- XDeB haem thann 9.015.197.069- Tang khdc3. sf> giam trong nam 5.738.748 150.000.000- Thanh [y; nhuong him 150.000.000- Chuyen sang CeDe- Giam khac 5.738.7484. sf> du cuf>inam 57.511.639.512 99.791.965.333 13.258.957.955 2.738.600.315II. Gia tr] hao mon Iuy k~1. sf> dir d~u nam 6.863.724.033 29.885.533.642 3.821.290.991 950.232.700

2. Kh§u hao trong nam 3.243.047.857 11.040.766.838 1.303.719.558 396.092.966

3. Giam trong kY 5.738.743 60.416.667

- Chuyen sang CeDe- Thanh [y nhuong him 60.416.667- Giam khac 5.738.743

4. sf> du cuoi nam 10.106.771.890 40.920.561.737 5.064.593.882 1.346.325.666

III. Gia tr] con lai cua TSCf) HH1. Tai ngay d~u narn 41.632.718.410 64.789.438.363 8.063.012.946 1,.668.919.8692. Tai ngay cuoi nam 47.404.867.622 58.871.403.596 8.194.364.073 1.392.274.649

£Jon vi tfnh: VND

TSCf)khae

TBng cQng

157.674.870.95415.782.030.9096.766.833.8409.015.197.069

155.738.748150.000.000

5.738.748173.3 01.163.115

41.520.781.367

15.983.627.21966.155.410

60.416.6675.738.743

57.438.253.175

116.154.089.587115.862.909.940

6.2 Tang, giam tai san eB djnh vo hinh Don vi tinh: VND

CONG TY CO PHAN THUY SAN B~C LIEUS6 89, quoc 19 lA, Ap 2, Thj tr§n Gia Rai, Tinh Bille Lieu

Bao cao tal chinhCho nam tai ehinh k@tthuc ngay 3 1/12120 II

BAN THUYET MINH BAo cAo TAl CHiNH.;

Narn 2011

6. Tang, giam tai san cB dinh, XDCB do' dang

Chi tieuQuyen sir dung Ban quyen, b~ng Ph5n mem TSCf) vB hinh

Tang ci}ngdfit sang ch~ may vi tinh khac

1. Nguyen gia TSCf) hfru hinh

1. S6 dir d~u nam 5.197.775.937 3.200.000.000 45.395.278 8.443.171.2172. S6 tang trong narn3. S6 giam trong nam4. S6 dir cu6i nam 5.197.775.937 3.200.000.000 45.395.278 8.443.171.217

II. Gia tr] hao mon Iuy k~1. S6 du d~u nam 266.878.570 519.999.999 16.016.642 802.895.2032. Kh~u hao trong nam 122.877.377 160. 000. 000 4.539.528 287.416.905

3. Giam trong IcY

4. S6 du cu6i nam 389.755.947 679.999.999 20.556.170 1.090.312.121

III. Gia tr] con lai cua TSCf) HH1. Tai ngay d~u nam 4.930.897.367 2.680.000.001 29.378.636 7.640.276.0142. TC;lingay cu6i nam 4.808.019.990 2.520.000.001 24.839.108 7.352.859.096

6.3 Chi phi XDCB do' dang 3111212011 0110112011

Chi phi mua sam TSCf) 797.134.768 846.710.355

Chi phi XDCB do' dang 1.716.628.595 8.610.286.655

Chi phi sua chira TSCf) 328.938.000 221.845.000

TBng ci}ng 2.842.701.363 9.678.842.010

CONG TY CO PHA..N THUY SAN B~C LIEUsa 89, quae 19 lA, Ap 2, Thi tn1n Gi:i Rai, Tinh Bii\eLieu

Bao cao tai chinhCho nam tai chinh k€t thuc ngay 31/12/2011

BAN THUYET MINH BAD CAD TAl CHINHNiim2011

7. Chi phi tra trurrc dfli han

- Chi phi tra tnroc vS thue hoat dong TSC£)- Cong CI,.\ dung cu xuat dung co gia tri 16n;- Chi phi tra truce khac

Tang cQng

3111212011DO'nvi tinh: VND

0110112011

2.102.825.6421.088.758.669

2.997.902.1801.015.287.416

4.013.189.5963.191.584.311

8. Thu~ va. cac khoan phai nQp Nha nurrc:3111212011 01101/2011

- Thu~ GTGT hang noi dia- Thu~ GTGT hang xuat kh§u

.,. - Thu~ xuat, nhap khau

- Thu~TNDN- Thu~ thu nhap ca nhan- Cac khoan phi, l~ phi va cac khoan phai nop khac

10.362.762.104 2.797.399.028q5.860.990

313.516.754145.706.571250.461.547

836.129.720408.403.738412.828.671

Tang cQng 12.020.124.233 3.572.944.890

- Quyet todn thud cua Cong ty se chiu S1,< kiem tra cua co quan thud. Do viec ap dung ludt va cac qui dinnvi thud i16i voi nhieu loai giao dich khac nhau co tM i1U(1Cgild thich theo nhiiu each khac nhau, s6 thueduac trinh bay tren Bdo CaDtai chinh co tM bi thay i16i theo quyet dinn cua CO' quan thud.

10. Cac khoan phai tra, phai nQp ngiin han khac

- Hi san thira cho XLI" Iy~BHYT-BHXH- KPC£)- C6 tire phai tra- Bao hiem thftt nghiep- Cac khoan phai nop khac

Tang cQng

3111212011 01101/2011;)

105.098.721383.978.820 102.458.01672.180.040 40.l42.852

74.277.188';'

105.438.000 108.803.201

740.972.769 251.404.069

25

CONG TY CO pHAN THlIY SAN B~C LlItUS6 89, quoc IQ lA, Ap 2, Thj trAn Gia Rai, Tinh B~c Lieu

Bao cao tai chfnhCho nam tai chinh k~t thuc ngay 31/12/2011

BAN THUYET MINH BAo cAo TAl CHINHNarn 2011

8. Cac khoan vay va nQ'ng~n han3111212011 0110112011

8.1, Vay ngiin "(In- Ngdn hang TMCP An Binh- Ngdn hang Dau he Phat triin chi nhdnh Bac Lieu- Ngdn hang NN & PT nong than chi nhanh Bac Lieu- Ngdn hang Dau tu Phat tridn Vi~t Nam - CN Bac lieu- Ngdn hang Ngoai thuong chi nhanh Sac Trang- Ngdn hang Xuat nhdp khdu - CN Bac Lieu- Ngdn hang CP Qulin d6i chi nhanh Khdnh Hoa- Vay ca nhdn8.2. N(J' dal "(In ain "(In tra- Khoan vay dai han cua cac ngdn hang din han tra (*)

Ci}ng

254.450.408.61147.705.787.52465. 000. 000. 00031.296.556.00564.994.480.19519.641.144.51519.477.440.372

253. 000. 0006. 082. 000. 0006.232.352.0006.232.352. 000

228.481.293.132115.241.565.568

71. 709.49629527.277.622.698

1.514.560. 00012.738.048.571

6.153.080.0006153. 080. 000

260.682.760.606 234.634.373.132

11. Yay dai han va nQ'dai han3111212011 01101/2011

11.1. Vay dui 1I(I1t

- Yay ngan hang- Yay d6i tuong khac11.2. N(J' dui han- Thue tai chinh- NQ' dai han khacTAng ei}ng

20.094.342.00020.094.342.000

25.600.682.00025.600.682.000

25.600.682.00020.094.342.000

CONG TY CO PHAN THUY SAN B~C LIEUS6 89, quoc lQ IA, Ap 2, Thi tr§n Gh'l Rai, Tinh B<;iCLieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 31/12/20 II

BAN THUYETMINHBAo cAo TAl ~HiNHNam 2011

Cdc khotin yay diii han

Ben cho yay & S6 hop dBng Ll"ii Thc)"i h:.tn TBng gia tr] S6 duo S6 Dg' g6c Phu'ong thuc bao dam khoanyay su~t yay yay khoan yay Dg' g6c phai tra ky to-i (*) yay

Ngfin hang TM CP A Chau 730.000.000 60.880.000 60.880.000

CAM.DN 011303081.353%/thang, di~u chinh

48 thang 730.000.000 60.880.000 60.880.000Xe Toyota Innova G 8 ch6 ng6i,

12 thing I lfin bien s6 94H-3798

Ngan hang Ngoai thurmg chi nhanh Bac Lieu 2.451.000.000 1.316.750.000 528.500.000

51INHNT Theo tung thai di~m 60thang 1.560.000.000 1.316.750.000 528.500.000Tai san hinh thanh tir v6n yay: xe

tai lanh Hino

185/vCB.BL.10 Lai su~t tha n6i,60 thang 891.000.000

TSCD va Quyen Sir Dung D~t14,3%/nam, co dieu chinh. then HD s6 18 va 19.

Ngan hang TMCP AD Binh 30.717.000.000 21.344.300.000 4.340.200.000

Hi san dam bao, voi t6ng gia tr]

S6 0986/091TD/I Theo tung thai di~m rut84 thang 30.000.000.000 20.985.800.000 4.l96.800.000

20,817,000,000 d6ng bao g6m:v6n 1,002,000 c6 phieu Cty CPTS B<;iC

Lieu cua cac c6 dong Ion

0287/091TD/ITheo tung thoi di~m rut

60 thang 717.000.000 358.500.000 143.400.0002 xe Toyota Hiace Com. Gasoline

v6n, thay dbi 6 thing 1 l~ bien s6: 94K 4894 va 79D 8189

Ngan hang NN & PT ndng thon chi nhanh Bac Lieu 275,000 usn 3.394.964.000 1.166.368.000

3.5%/nam tai thai diem kyHi sin dam bao: bang chinh tai

000 1109/HDTD/U SDhop d6ng tin dung

60 thang 275,000 USD 3.394.964.000 1.166.368.000 san hinh thanh nr v6n yay ( 02 daychuyen dong l<;II1hIBF Bac Lieu)

Ngan hang Qufin dQi 272.800.000 209.800.000 136.404.000

Lai su~t tha n6i, 21%/nam,Tai san hinh thanh nr von yay:

430.11.800.297413.TD co di~u chinh.24 thang 272.800.000 209.800.000 136.404.000 tram bien ap 560KV va nhanh re

??KV

CQng 26.326.694.000 6.232.352.000

CONG TV CO PHAN THUV sAN B~C LIEUS6 89, gu6c lQ lA, Ap 2, Thi tr~n Gia Rai, Tinh B~c Lieu

Bao cao Uli chinhCho nam Uti chinh k~t thuc ngay 31112/20 II

BAN THUYET MINH BAo cAo TAl CHiNHNiirn 2011

12. VBn chi! sir hfru12.1. Bang aOi clziiu biin a{}ng c/la VOn ellIl siThuu

- SB dtr aftu narn nay- Tang trong nam nayTrang do:- Tang do g6p v6n b6 sung- Lei nhuan tang trong narn nay- Tang khac

- Giarn trong nam nayTrang d6:- Triclt L~pcae quy

· Quy D~unr phat tri~n· Quy DIl phong tai chinh· Quy khen thirong phuc 19i

- Chi trii ti€1l gap vOn- Giiim kluicTrang do:

+ Phdn ph6i tam 'cho quy khen thuongphuc IO'i+ Khac

- SB du cuBi narn nay

Dan vi tinh: VND

Quy dauttr phattrien

VBn g6pTh~ng dtr vBn c6

phftnQuy d\!' phong

tai chinhLQ'i nhuan chua

phan phBiChenh I~ch tygia hBi doai

50.000.000.000 21.915.800.000 1.927.925.5765.657.207.586

1.675.297.8093.166.351.747

463.691.970

5.657.207.5863.166.351.7474.992.538.434 (9.145.189)

4.992.538.434 (9.145.189)

50.000.000.000 21.915.800.000

4.992.538.434

(150.888.878)

(9.145.189)

7.594.278.351463.691.970

T6ng cQng

81.488.877.3278.823.559.333

5.657.207.5863.166.351.7474.983.393.245

4.983.393.245

4.983.393.245

79.822.881.443

CONG TV CO PHA.N THUV SAN B~C LIEUS6 89, quoc II) 1A, Ap 2, Thi tnln Gia Rai, Tinh Bac Lieu

Bao cao Hli chinhCho narn Uti chinh ket thuc ngay 31/12/2011

BAN THUYET MINH BAo cAo TAl CHINHNam 2011

Dan vi tinh: VND

12.2. cA nrc

- C6 tire da cong b6 sau ngay k~t thirc nien dQ+ C6 nrc da cong b6 tren c6 phieu ph6 thong+ C6 tire da cong b6 tren c6 phieu uu dai

- C6 nrc cua c6 phieu uu dai IGyk~ chua dtroc ghi nh~n12.3. cA phieu- S6 hrong c6 phieu dang kY phat hanh- S6 hrong c6 phieu da ban ra cong chung

+ C6 phr~u thuong (ph6 thong)+ C6 phieu uu dai

- S6 hrong c6 phieu diroc mua lai+ C6 phieu ph6 thong+ C6 phieu uu dai

- S6 hrong c6 phieu dang luu hanh+ C6 phieu ph6 thong+ C6 phieu uu dai

3111212011 0110112011

5.000.0005.000.0005.000.000

5.000.0005.000.0005.000.000

5.000.0005.000.000

5.000.0005.000.000

- Menh gia c6 phieu 10.000 10.000

12.4. Cac quy ciia doanh nghi~p

- Quy d~u nr phat trien- Quy dir phong tai chinh- Quy khac thuoc v6n chu so' huu

463.691.970 463.691.970

12.5 Muc dich cua trich I~p va suo dung cac quy cua doanh nghiep:

12.5.1. Quy du:phong tai chinh duoc dung dla) Bu d~p nhfrng t6n th~t, thiet hai vS tai san, cong no khong doi duoc xay ra trong qua trinh kinh doanh;b) Bu d~p khoan 16 cua cong ty theo quyet dinh cua HQi d6ng quan tri hoac dai dien chu so' hiru,

12.5.2. Quyadu tu phdt tridn duac dung ada) B6 sung v6n diSu I~ cho cong ty.b) £)~u nr mo' rQng quy mo hoat dQng kinh doanh va d6i moi cong nghe, trang thiet bi diSu kien lam viec cuaCong ty.

29

.\\)i6~§S',~

'CONG,ACHNHI~HO)ICH vu ru,1'CHiNH KEVA KIEM TO

PHIA NA, rp. HO

CONG TV CO PHAN THUV SAN B~C LIEUS6 89, gu6c 1(>IA, Ap 2,. Thi tnln Gia Rai, Tinh B\ic Lieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 31112/2011

BAN THUYET MINH BAa cAo TAl CHINHNam 2011

13. Chl tieu

13.1. Doanh thu ban hang va eung cii.p diclt v~

- Tang doanlt thu

+ Doanh thu ban hang h6a

+ Doanh thu khac

- Cdc khoiin giam trir doank thu

+ Chiet kh~u thirong mai

+ Giam gia hang ban

+ Hang ban bi tra lai

- Doanh thu thufm

13.2. Doank thu hoat iJ{jng uti chinh

- Lai tien giri, tien cho yay

- Uii chenh lech ti gia off thirc hien

- Doanh thu hoat oQng tai chinh khac

13.3. Thu nh{ip kluic

- Thu ill nhirong ban, thanh Iy TSCD

- Thu khac tir tien b6i thirong m~t bang, tiSn khac. ..

13.4. Gid van hang bdn

- Gia Y6n cua thanh pham off tieu thu

- Gia v6n cua hang hoa, dich vu khac

TAng cQng

13.5. Chi phi tai chinh

- Chi phi Iffiyay

- Chi phi do 16 chenh lech tY gia

- Chi phi tai chinh khac

TAng cQng

'"

13.6. Chi phi bdn hang

30

Nom nay

366.1I7.573.494363.383.622.587

2.733.950.9071.042.755.345

150.011.580

340.099.017

552.644.748

365.074.818.149

3.774.930.853433.218.004

3.341.712.849

819.990.550

66.000.000

753.990.550

Dan vi tinh: VND

Niim tneoc

448.416.994.107

447.101.018.546

1.315.975.561

713.097.496

713.097.496

447.703.896.61I

2.270.200.01.5

188.771.890

1.790.073.958

291.354.167

2.462.815.154

585.000.000

98.029.346

Niim nay Niim trutic

280.434.533.706 308.642.224.56','

1.716.329.153 5.387.599.778

282.150.862.859 372.093.425.535

Nom nay Niim trutrc

30.887.351.972 27.722.754.889

7.577.886.278 3.333.930.3071.137.500

38.465.238.250 31.057.822.696

Niim nay Niim trutrc

CONG TV CO PHAN THiJY SAN B~C LIEUse 89, gu6c 1<)lA, Ap 2, Thi trAn GiS. Rai, Tinh B:;IcLieu

Bao cao tai chinhCho nam tai chfnh ket thuc ngay 3111212011

BAN THUYET MINH BAo cAo TAl CHiNHNam 2011

- Chi phi nhan vien ban hang

- Chi phi cong C1,l dung C1,l

- Chi phi v~n chuyen

- Chi phi dich V1,l mua ngoai

- Chi phi bang ti~n khac

TBng cQng

13.7. Chi plii quan Ij doanlt nghiep

- Chi phi nhan vien van phong

- Chi phi cong C1,l dung C1,l quan ly

••- Chi phi khau hao TSCf)

- Thu~, phi I~ phi

- Chi phi du phong phai thu kh6 doi

- Chi phi dich V1,l mua ngoai

~Chi phi bang ti~n khac

TAng cQng

13.8. Chi phi kluic

- Gia tri can lai cua TSCf) thanh Iy

- Chi phi bang ti~n khac.

TAng cQng

14. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

- Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu thu~narn hien hanh

TAng cQng

[Jon vi tinh: VND

378.337.068 385.649.960

358.034.682

16.820.167.223 16.352.391.299

4.364.892.754 6.603.046.593

3.725.978.898 5.356.617.807

25.647.410.625 28.697.705.659

Niim nay Niim truoc

3.886.012.739 3.689.940.048

1.845.360.367 721.403.970

1.334.711.240 1.322.156.003

166.436.136 190.972.046

2.510.561.891 2.564.007.0011.929.347.338 2.04l.097.130

3.757.855.944 4.984.174.563

15.430.285.655 15.513.750.761

Niim nay Niim trtarc

179.990.278

2.056.037.410 2.538.146.074

2.056.037.410 2.718.136.352

Niim nay Niim truoc

262.697.167 145.706.571

262.697.167 145.706.571

15. Lai co' ban tren cA phieu

Uii co' ban tren c6 phieu duoc tinh bang s6 loi nhuan thuan phan b6 eho cac e6 dong ehia eho s6 IUQTIgbinhquan gia quyen cua s6 c6 phieu ph6 thong dang hru hanh trong nam, khong bao g6m cac e6 phieu ph6 thongduoc Cong ty mua lai va gilt lam c6 phieu quy:

Loi nhuan thuan phan b6 cho cac e6 dongBinh quan s6 e6 phieu ph6 thong dang hru hanhUii CO' ban tren m6i c6 phieu

31

Niim nay Niim trutic

5.657.207.5865.000.000

1.l31

2.210.364.2065.000.000

442

CONG TV CO PHAN THUV SAN B~C LIEUse 89, quoc 1<)lA, Ap 2, Thi tnln Gia Rai, Tlnh B~c Lieu

Bao cao tai chinhCho nam tat chfnh ket thuc ngay 3 1112/20 II

BANTHUYET MINH BAo cAo TAl CHiNHNam 2011

16. Nhfrng thOng tin khac:

16.1 Thong tin vJ ctic ben lien quan

Ben lien quan

Cong ty TNHH Khang PhuNguyen Thi Thu HirongNguyen Pham Nhu HaiNguyen Van Chuong

M6i quan It?

Cong ty con

C6 dong 16'nC6 dong 16nC6 dong 16n

Don vi tinh: VND

Trong qua trinh hoat d9ng kinh doanh, Cong ty khong phat sinh giao dich voi cac ben lien quan

Cf1ttg ty c6 01 chi nhanh tai Khanh Hoa cung voi van phong chinh va 01 chi nhanh tai Bac Lieu d~u hoat d9ngtrong linh V1JC che bien, xuat khau va tieu thu n9i dia cac m~t hang thuy san.

Theo Chuan mire k~ roan Viet Nam s6 28 "Bao cao b9 phan", Chi nhanh tai Khanh Hoa cua Cong ty diroc xacdinh phai I?p bao cao b9 phan do phat sinh doanh thu tieu thu theo khu VI,l·C.

Tai ngay 31112/2011, Bang can d6i k~ to an (dang t6m hroc) cua Chi nhanh tai Khanh Hoa nhir sau:

31/12/2011 01/01/2011

44.341.254.992 22.986.743.789 -rtlOqiB3.919.079.091 94.729.382 -.....:

ONGn.-jNHI~HOt

1.882.545.591 9.162.388.201 H VU TUIIHiNH KE1

35.995.856.530 13.037.196.809 KIEMTOI2.543.773.780 692.429.397 ·HfA NA~

46.765.933.700 36.019.872.100 ~~

45.267.315.353 34.367.482.671

1.498.618.34791.107.188.692

1.652.389.42959.006.615.889

16.2 Bao cdo b{Jph{i.n

Chi tieu Mas6

83.728.024.65183.654.628.651

73.396.0007.379.164.0417.379.164.041

54.771.564.10954.766.393.297

5.170.8124.235.051.7804.235.051.780

TAl SANA. TAl SAN NGAN H~NI. Ti~n va cac khoan tuong duong ti~nII. Cac khoan d~u tu tai chinh ngan hanIll. Cac khoan phai thu ngan- hanIV. Hang t6n khoV. Tai san ngan han khacB. TAl SAN DAI HAN. .

100110120130140150200210220240250260270

91.1 07.188.692 59.006.615.889

I. Cac khoan phai thu dai hanII. Tai san c6 dinhIll. Bil.td9ng san d~u tuIV. Cac khoan d~u nr tai chinh dai hanV. Tai san dai han khacTONG C(>NG TAl SAN (270 = 100 + 200)

NGUON YONA. NQ PHAI TRA. (300 = 310 + 320)I. NO' ngan hanII. NO' dai hanB. YON CHU SO HD'U (400 = 410 +420)I. V 6n chu sc hfru

II. Nguon kinh phi, quy khacTONG C(>NG NGUON YON

300310330400410430440

32

CONG TY CO PHA.N THUY SA B~C LIEUsa 89, quae lQ lA, Ap 2,Thi tr§n Gia Rai, Tinh B;;te Lieu

Bao cao tai chinhCho nam tai ehinh k~t thuc ngay 31112/2011

BAN THUYET MINH BAo cAo TAl CHiNlINaID 2011

Dan vi tinh: VNDBang bao cao kSt qua hoat d9ng kinh doanh narn 2011 (dang t6m IuQ'C)cua Chi nhanh tai Khanh Hoa nhu sau:

Chi tieu Miis8 Niim trutrcNom nayI. Doanh thu ban hang va cung cap dich Vl,I

2. Doanh thu hoat d9ng tai chinh va thu nhap khac3. T6ng IQ'inhuan kS toan truce thue4. LQ'inhuan sau thue thu nhap doanh nghiep

1315060

123.886.731.555217.646.142

3.451.116.049

3.142.769.950

102.808.632.536239.395.653

1.118.029.749972.323.178

16.3 Giao djch ni}i bi}

Gid tri giao dichDoanh thu va gift v6n tieu thu n9i b9Di~u chuyen tai san n9i b9Cong no n9i b9

181.379.462.81012.376.276.875

101.569.602.530

1~.4 ThOng tin so sanh

S6 Ii~u so sanh Ia s6 Ii~u tren Bao cao tai chinh nam 2010 kSt thuc tai ngay 31 thang 12 nam 2010 da diroc kierntom boi C6ng ty TNHH Dich Vl,I Tu v~n Tu v~n Tai chinh KS toan va KiSm toan Phia Nam (AA8Cs). 86 Ii~unay da diroc phan loai lai cho phu hop voi quy dinh hien hanh.

Nglf()'i I~p bi~u

ndm 2012K~ toan truong

Nguy~n Thanh Long Tr§n Chi Nam

33