Báo cáo thường niên năm 2013 - Công ty Cổ phần Vận tải biển Hải Âu

CONG TY C 6 PHAN VAN TAI BIEN HAI A U (MA CK: SSG)
S6 12 Doan Nhu Hai phu^mg 12 qugn 4 Tp. H C M
Tel: 08.38266254/38266781; Fax: 08.38266712
Website: www.seagullshipping.com.vn
E-mail: sesco@hcm.:^t.vn

BAG CAO THlTOfNG NIEN
NAM 2013

Thanh pho Ho ChiMinhf thdng 4 nam 2014


CONG TY CO PHAN VAN TAI BIEN HAI AU
So 12 Doan Nhu Hai phuong 12 quan 4 Tp. H C M
Tel: 08.38266254/38266781; Fax: 08.38266712
Website: www, seagull shipping. com, vn
E-mail:

BAO CAO THirdNG NIEN NAM 2013
Ma C K : SSG
I. Thdng tin chung
1. Thdng tin khdi qudi: Lich su hoat dpng cua Cong ty
•

Ten Cong ty

:

Cong ty Co phan Van tai bien HM A u

•

Ten Viet tm

:

SESCO
S E A G U L L SHIPPING C O M P A N Y

Ten Tieng Anh

•

Bieu tuong cua Cong ty

•

GiayCNDKKD

:

SESCO

S6 4103000083 do So

hoach va Ddu tu TP.H6 Chi

Minh cap, dang ky 1^ diu ngay 01/06/2000, dang ky
thay doi l i n thu 6 ngay 25/12/2008.
•

Von dieu le

50.000.000.000 d6ng (Nam muai ty ddng).

•

Dia chi

S6 12 Doan Nhu Hai, phucmg 12, Quan 4, Tp. H C M .

•

Dien tho?ii

(84-08) 3 8266781

•

Fax:

(84-08)38266712

•

Webside

www.seagullshipping.com.vn

•

M a CO phieu

SSG

SSG- Bao cao thuang nien nam 201S

1


2- Qua trinh hinh thanh vd phat triin:
Nam 2000, theo chuang trinh c6 phin hoa doanh nghiep Nha nu6c cua Chinh phu,
cong ty c6 phin Van tai biln Hai A u dugc thanh lap theo quy& dinh s6 29/2000/QD-TTg
ngay 28/02/2000 cua Thu tuong Chinh phu. Tir mot cong ty nha nuac true thugc Cong ty
van tai Bien Viet Nam (Vosco) chuyin d6i mo hinh hoat dong thanh c6ng ty c6 phin.
Tai thai diem phan hoa, tai san cua Cong ty co phan Van tai bien Hai A u la tau van
tai hang kho mang ten Southern Star, c6 tai trong 6.500 DWT, dong nam 1983, tri gia tai san
khoang 13,5 ty d6ng. V6n co phSn la 15.000.000.000 d6ng.
Kinh doanh van tai bien la ho£it dong kinh doanh chinh la van tai bien chuyen chcr
hang hoa xuat khau, nhap khau va van chuyen hang hoa gixjra cac cang quoc te. Vung hoat
dong cua doi tau Cong ty khong han che. Sau 13 nam hoat dong, Hai A u da co nhihig buac
phat trien nhat dinh. Khach hang tin tuong dOi tau cong ty van chuyen hang hoa an toan,
dam bao chat lugng. Tir 01 con tau 6.500 tdn khi thanh lap den 31/12/2013 dgi tau cong ty la
03 tau vai tong trong tai 28.471 tan, binh quan 15,67 tu6i.
Cuoi nam 2008, cong ty dau tu mua trvi s6 so 12 Doan Nhu Hai phuong 12 quan 4
Tp. Ho Chi Minh. Tru so cong ty dat tai khu hanh chinh q u ^ 4. Trong qua trinh hoat dong,
cong ty luon co gang tuan thu phap lu§t tai Viet Nam va phap luat quoc te. Th\rc hien d^y du
nghia vu doi voi ngan sach nha nuac, khong ng dong thue.
Ngay 05/01/2011, co phieu cong ty dugc niem yet tai So Giao dich chung khodn Ha
Noi (HNX) vdi ma chung khoan SSG .
5. Ngdnh nghi va dia ban kinh doanh

Nganh nghe kinh doanh chinh cua cong ty la van tai bien trong va ngoai nuoc. Dia
ban kinh doanh trong nuac va quoc te. Cac tau cua cong ty chu yeu hoat dong a khu vuc
Dong Nam A va B i c a
4, Thdng tin vi mo hinh quan trj, id chitc kinh doanh va bp may quan ly.
Cong ty Co phan Van tai bien Hai A u dugc thanh lap theo Luat doanh nghiep 2005,
Dieu le Cong ty, cac Luat khac co lien quan

SSG- Bdo cdo thuang nien nam 2013

2


.PAI HOI OdNG C6 DdNG

,

HQIOONGQUANTRI

G I A M B6C

Phdng

Phdng K^^-

Khai thic^;
Thuvng'

' tip Vr^

vy

^

Phong

'-'Antqcln '
H&ng h&l

Ph6ng Nhdri
sy> - Hanlj^
chinh quSn
tri

Phdng T i i ^
toan 4 - . .

5. Dinh hir&ng phat triin
r

r

- Cong ty CO gang tre hoa, tSng trong tai dOi tau. Tuy nhien, hi^n nay kinh doanh van
tai bien gap rat nhieu kho khSn nen tarn thoi cong ty chua dau tu them tau.
- Trong qua trinh kinh doanh, cong ty luon tuan thu theo cac quy trinh quan ly an toan
dam bao an toan doi voi moi truong, xa hpi va cong dong,
6* Cac rui ro:
Nhien lieu, dau nhat la cac khoan muc chi phi Ian chiem tren 50% doanh thu chinh vi
vay gia dau tang, chi phi dich vu hang hai tang, gia cuoc van tai khong tang khi6n cho cac
doanh nghiep van tai hien nay gap rat nhieu kho khan. Khung hoang kinh te khu vuc va the
giai anh huomg manh me den kinh doanh v ^ tai biln.

Ngoai ra, thai tiet ciing la mot yeu to bat kha khang anh huang den an toan cua con
nguoi, tai san va hang hoa van chuyen. De ngSn ngua rui ro, cong ty luon tham gia day du
cac loai bao hiem nhu bao hidm than tau, bao hiem trach nhi^m dan sy chu tau doi vai ben
thu 3, bao hiem tai n^n thuyen vien.

SSG' Bdo cdo thuang nien nam 2013

3


II. Tinh hinh hoat dgng kinh doanh nam 2013
r

1. Tinh hinh hoat dgng san xuat kinh doanh:
Nam 2013 van la nSm con kho khan voi nganh van tai bien khong chi of Viet Nam va
khu vuc. Do tinh hinh chinh trj a Tnmg Dong va Bac Phi khong on dinh, kinh te the gidi bat
am dam, nhung gia nhien lieu van con cao. Gia F/O 180CST dau nam 2013 tai Bangkok,
Thailand la 670USD/MT, gia D / 0 940USD/MT; thang 6/2013: F/O: 650USD/MT; D / 0 :
890USD/MT gia cuac hang chuyen co luc nhich len so v6i nam 2012. Tuy vay khong bu
dap dugrc viec gia nhien lieu van con cao, ty le chi phi cho nhien li?u tren doanh thu cao;
nhat la doi vcfi nhung tau hoat dgng 6 khu vuc Dong Nam A , Chau A . Nguyen nhan chinh
do mat can d6i trong hoat dpng xuat nhap khau a mot so nu6c nhu Vift Nam, Philippine,
Indonesia, Malaysia, Thailand. PhSn Ion san phim cong nghiep, nong lam nghiep clang thay
doi hinh thuc van chuyen tu tau chuyen sang van chuyen bang container de giam chi phi van
chuyen, hang h6a dugrc bao quan tot han, it hao hut. Vi?c canh tranh van tai, nhat la hang npi
dia giua tau chuyen va tau container dS am i nhieu nam nay va da len den dinh diem vao
nam 2012-2013.
Mot so nuac trong khu v\rc da ngumg nhap hoac giam ty le nhap khau mgt so mat hang
dang ke. Nhu Viet Nam trong nam 2013, nheip phan bon tir Indonesia, Malaysia giam sau do
Viet nam trong nhung nam qua da chu trong xay dung, phat trien cac nha may phan bon cho

nong, lam nghiep.
Vai tinh hinh tren tac dong Ion den kinh doanh van tai bien trong n5m qua cua Cong ty
do vung hoat dong cua cac tau cua Cong ty nam trong vung Dong Nam A , Bac A . Day la
giai doan kho khSn ciia kinh doanh v^n tai hang kho. Thi tnrcmg van tai biln khong co dau
hieu phuc hoi tham chi gia thue tau dinh han ngay cang giam. SESCO ciing khong nam
ngoai quy luat chung cua thi truong.

SSG- Bao cdo thi£cmg nien nam 20J 3

4


2. Bdo cdo kit qua hoat dong kinh doanh :
Dan vi tinh: Trieu dSn^
SO
TT

NQI DUNG

PHE D U Y f T
CUA
HQI D 6 N G
CO DONG

THV*CHIEN
N A M 2013

THV"C
HlfN
NAM'2012

SO S A N H
THV*C
HTfN von
PHE
DUYET

1

Tong doanh thu (tri^u
dong)

100.000

90.547

108.598

90,55%

2

Don gia tien lucmg (%)

14,0%

13,80%

13,49%

98,57%

Trong do: Tong quy tien
luang Id (trieu dong)

14.000

12.496

14.651

89,26%

15.913

100,00%

258

-

3

Mirc trich kh^u hao tau

4

Thu laoHDQT va B K S
(trieu dong)

5

Loi nhuan sau thue T N D N
(trieu dong)

6

Mure chia co tuc

- Sea Dream - Tau Sea Dream:
la: 5%
5%
- Sea Dragon - Tau Sea Dragon:
6,67%
la: 6,67%
Hach toan chi phi
200 tri?u d6ng
200
nhimg nam 2013
chua chi.
-4,991

- 34.686

- 1.863

-

0

0

0

-

3. To chiec nhan s^:
- Danh sach Ban dieu hanh:
STT

H9

ten

1

Nguyen Huu Hoan

2

Hoang Duy Lam
Le Thanh Ha

ChiTc danh

Ty 1^ SOT hQii

Giam d6c

3,10%

Truong phong K y thuat - Vat tu

0,27%

Ke toan truong

0,10%

Truong phong K y thuat - Vat tu

0,27%

4

Hoang Duy Lam

5

Nguyen Cao Thang

Truong phong Khai thac Thuang vy

0,85%

6

Nguyen Quang Luyen

Truong ph6ng Nhan chinh

0,10%

SSG' Bdo cdo thie&ng nien nam 2013

phan c6

quy^n bilu quyit

5


Tu ngay 01/01/ 2013, Pho Giam d6c K y thuat cong ty nghi huu. Ngay 01/04/2013,
ong Hoang Duy Lam Truong phong K y thuat - Vat tu dugc b6 nhiem lam Pho Giam d6c K y
thuat. Ong Nguyen Xuan Loc Pho phong K y thuat - Vat tu dugc bo nhiem lam Trudrng
phong.
a. Thanh vien H6i dong quan trj Idem Giam d6c
1. Hg va ten: Nguyen Hun Hoan
2. Gioi tinh: Nam
3. Trinh dp chuyen mon: K y su kinh te van tai bien
4. Qua trinh cong tac:
Tu 1979-1983

Can bp Phong Hang hai Cong ty V ^ tai bi6n Viet Nam

Tu 1983-1988

Can bp Phong Khai thac Thuang vu Cong ty Van tai biln
Viet Nam

Tu 1989-1990

Quan tri truong tau To Lich

Tu 1990-1995

Dai di?n Cong ty Van tai biln Viet Nam tai Thai Lan,
Giam doc dieu hanh Cong ty lien doanh Van tai bien TVS
tai Bangkok, Thai Lan

Tu 1995-2000

Giam d6c Cong ty Van tai biln Hai A u , thugc Cong ty
Van tai bien Viet Nam

Tu 2000- 2002

Uy vien Hpi d6ng Quan tri kiem Giam d6c D i l u hanh
Cong ty Co phan Van tai bien Hai A u .

Tir 2002-2008

Uy vien Hpi ddng Quan tri Cong ty C6 phin Van tai biln
Hai A u , Pho truong ban Ke hoach Dau tu Cyc Hang hai
Viet Nam

Tir 2008 - nay

Uy vien Hpi dong Quan tri kiem Giam doc Dieu hanh
Cong ty Co phan Van tai bien Hai A u .

SSG- Bdo cdo thiwTjg nien nam 2013

6


b. Pho Giam doc
1. Hp va ten: Hoang Duy Lam
2. Gioi tinh: Nam
3. Trinh dp chuyen mon: K y su may tau biln
4. Qua trinh cong tac:
Tir 1977 - 1985

Giang vien Truong Dai hpc Hang hai - Hai phong

Tir 1985 - 1994

Cong tac tai So giao thong Van tai Quang Nam - Da nang
(May trucmg)

Tir 1994 - 2003

Cong tac tai cong ty V I E T R A N C I M E X - Can bp ky thu§t

Tir 2003 - din nay

Cong tac t^i Cong ty c6 phan Van tai bien Hai A u

Ong Hoang Duy Lam duoc bo nhi$m tic ngay 01/04/2013
c. Ke toan trtfong

1. Ho va ten: Le Thanh Ha
2. Gioi tinh:

nu

^
c

3. Trinh dp chuyen mon: Cir i±an Kinh te
a
t

4. Qua trinh cong tac:
Tir 1997-1999

: Lam viec tai phong Tai chinh - Ke toan C6ng ty Van tai
bien Viet Nam

Tir 1999-2000

: Lam vi§c tai Cong ty Van tai biln Hai A u true thuoc Cong
ty Van tai bien Viet Nam

Tir 2000-dln nay

: Lam vi?c tai Cong ty C6 phan Van tai biln Hai A u

- Chinh sach doi voi nguai lao dong:
S6 luong nhan vien cong ty vao ngay 31/12/2013 la 74 nguoi.

SSG- Bdo cdo thtfong nien nam 2013

7


•J* Chinh sach tuyen dung, huan luyen va dao tgo:
De giam bat chi phi trong nSm, cong ty da giam bat bp may quan ly van phong. Nang
cao hieu qua cong viec cua timg can bo cong nhan vien, khong tuyen them nguai khi nguofi
lao dong nghi.
Nham dam bao so luong, chat lugfng cua thuyen vien lam vi$c tren cac con tau trong
dieu kien nang nhoc nguy hiem, cong ty xay dung ke hoach tuyen dung lao dong de bo sung
nguon nhan lire. Cong ty thuc hien chinh sach tuyen dung cong khai, rong rai, dung chuyen
mon nghiep vu. Sau khi tuyen dung, dugfc Cong ty huan luyen co ban nham dam bao hoan
thanh cong viBc dugrc giao.
<• Chinh sach bdo dam an toan lao dong:
Moi chuc danh lam viec tren tau deu dam bao dugc huan luyen va co chung chi an
toan phu hgp, dugc trang bi phong hp ca nhan dap ung yeu cau an toan. To chiic mang luai
an toan ve sinh, dam bao don doc, nhac nha thuc hi^n quy trinh an toan trong timg ca lam
viec.
•

Chinh sach tien luomg:

Tien luong, tien cong la don bay de tang nang suat lao dong va tang cuang hieu qua
cong tac. Nham tiet giam thieu chi phi ti6n luong, cong ty da giam luang khoi quan ly.
Chinh sach tien luang dugc xay dung tren co so dam bao hai hoa cac Igi ich ciia cong ty va
Nguoi lao dong, phii hgp dac thu ciia nganh nghe di bien va thi trucmg lao dong.
•

Chinh sach phuc lai:

Cong doan cong ty cham lo dai song cua can bp cong nhan vien va thuyen vien,
thuong xuyen tham hoi 6m dau, hieu hi. Tat ca cac tau cua Cong ty deu dugc trang bi cac
trang thiet bi phuc vu cho sinh hoat cau lac bp van hoa, the thao cua thuyen vien.
5. Tinh hinh thitc hi^n cac dir an:
Nam 2013 thuc sir la nam kho khSn doi voi thi truong kinh doanh van tai bien noi
chung va cong ty c6 phan Van tai bi€n Hai A u noi rieng. Sy suy thoai cua nganh da khien
cho nganh v ^ tai biln hang kho am dam, chua co tin hieu khai sac nen Cong ty da tam
dimg khong tiep tuc dam phan, giao dich voi cac don vi moi giai mua ban tau.

SSG- Bdo cdo thuang nien nam 20 J 3

8


4. Tilth hinh tai chinh
a. Tinh hinh tai chinh:
Chi tieu

, N4m2012 /

Nam 2013

Tong gia tri tai san

222.679.549.357

192.797.555.371

87%

Doanh thu thuan

108.244.017.019

89.848.674.575

83%

-1.907.115.255

-34.685.977.907

43.621.920

0

Lgi nhuan tnroc thue

-1.863.493.335

-34.685.977.907

Len nhuan sau thue

-1.863.493.335

-34,685.977.907

0

0

Lofi nhuan tu hoat dong
Icinh doanh
Lcri nhuan khac

Ty le lgi nhuan tra co tiic

0%

h. Cac chi tieu tai chinh chu yeu:

Nam 2012

N5m20I3

0,26

0,14

0,13

0,08

- He so ng/T6ng tai san (lan)

0,82

0,96

- He so ngA^on chu so hihi (lan)

4,69

23

11,53

11,43

0,49

0,47

C^c chi tigu
1. Chi tieu ve kha nang thanh toan
- He so thanh toan ngan han
TSLD/ N g ngSn han
- He so thanh toan nhanh
(TSLD-Hang t6n kho)/ N g ngSn h ^
2. Chi tieu ve co cau von

5. Chi tieu ve nang luc hoat dpng
- Vong quay Hang ton kho
Gia von hang ban/ Ton kho binh quan
- Doanh thu thuin/ T6ng tai san (ikn)

SSG- Bdo cdo thuang nien nam 2013

9


Cac chi tieu

mm

2012

mm

2013

4. Chi tieu ve kha nang sinh Ipi
• He s6 Lgi nhuan sau thue/Doanh thu thu^n

-1,72%

-39%

- He so Lgi nhuan sau thueA'on chu so hihi

-4,77%

-434%

- He so L g i nhuan sau thul/Tong tai san

-0,84%

-18%

- He so Lgi nhuan tir hoat dong Icinh doanh/
Doanh thu t h u ^

-1,72%

-39%

* Ve kha nang thanh toan: He so thanh toan ngan han va h? so kha nang thanh todn
nhanh la chi so the hien kha nang thanh toan cac khoan ng ngan han khi d i n han tra ng cua
Cong ty. He so kha nang thanh toan cua cong ty nam 2013 thap hon nam 2012
* Ve ca cau von: Phin Ion nguon von hoat dong cua cong ty dugc tai trg tir nguon
von vay. Cong ty da sir dung don b^y tai chinh d muc tuong doi Ion. Day cung la net d|ic
trung cua cac doanh nghiep van tai bien khi dau tu phat trien va tre hoa dpi tau. Von vay
thuang chiem 70-75% gia tau.
* Ve hieu qua sinh lai: Thi trucmg van tai bien trong nam 2013 khong c6 dau hi^u
khoi sac nen cong ty bi 16.
5. Ca cau co dongt thay dot von d&u tw cua chu s& hitu
Trong nam, v6n dieu le cua C6ng ty kh6ng thay d6i: 50.000.000.0000 V N D (Nam
muoi ty d6ng).
- Cong ty khong c6 trai phieu dang luu hanh theo timg loai (trai phieu c6 the chuyen
doi, trai phieu khong the chuyen doi...).
- S6 lugng c6 phieu dang luu hanh la 5.000.000 co phieu ph6 thong (Nam trieu co
phieu). Trong do co phieu quy la 18.810 c6 phieu.
- Hien nay Trung tam luu ky chung khoan quan 1^ s6 c6 d6ng nen danh sach c6 dong
chi dugc cung cap khi cong ty thuc hien viec chot quyen c6 d6ng theo luat dinh:
- Thong tin chi tiet v6 timg co dong lan (S6 huu tir 5% v6n tro len):

SSG- Bdo cdo thuang nien nam 20IS

10


STT
1

Ten C O dong

Dia chi

Tong Cong ty Hang

Toa nha Ocean Park, so 1 Dao

hai Viet Nam

Duy Anh, Q.Dong Da, Ha Noi

Tong cong ty Bao

Ty 1? s& hihi / Von d i k le
26,46%

S6 1 Dao Duy Anh, Q.Dong

2

8,82%
Viet Nhan Thp

Da, Ha Noi
phong 305, tang 3, thap A , toa

Cty CP Quan Ly
3

Quy Tin Phat

nha Sky Tower, so 88 Lang

8,82%

Ha, Dong Da Ha Noi
in. Bao cao va danh gia cua Ban Giam doc:
L Ddnh gid kit qua hoat dgng san xu&t kinh doanh:
* Tdng doanh thu
Trong nam 2013 t6ng doanh thu dat 90.546 trieu d6ng hang 90,55% k6 hoach (100.000
trieu ddng) va hkig 83,38% so vai nam 2012 (108.598 trieu d6ng).
Do gia thue tau dinh han giam trung binh 10% tir thang 03/2013. Doi voi tau tu khai
thac do san pham nong nghiep do Philippines, Indonesia, Malaysia, ck Vinafood giam ve so
luang, gia cuofc c6 the chap nhan duac nhung co nhilu nil ro: cho dai tai cang do; lugng
hang ve Viet Nam va di cac nuac khac rat it, nhat la sau sieu bao Haiyan tai Philippines. Mgt
so mat hang trong khu vuc trudc kia dugc van chuyin theo hinh thurc "tau chuyin" nay
chuyen sang van chuyen bang container nen chu yeu chi chay hang mgt chieu, sue canh
tranh v ^ tai thap. So chuyen thuc hien trong nam giam so v6i nam 2012.
* Chi phi tien luong
Nghi quylt Dai hpi dong C6 ddng duyet don gia ti6n luang la: 14,0%/ doanh thu. Thuc
te nam 2013, Cong ty chi sir dyng bang 13,80%/ doanh thu; Nam 2013, luang van phong
giam 27% (925 trieu dong) so vai nam 2012 va luong thuyen vien giam gan 10% (1.230

trieu dong) so v6i nam 2012. Ngay sau Dai hpi dong Co dong thucmg nien lan XIII nam
2013^vao ngay 30/03/2013 tnroc tinh hinh kinh doanh kho khan Ban Dieu hanh Cong ty da
chu dong tiet giam chi phi tien luang, giam nhan su, keu gpi thuyen vien, can bp cong nhan
vien van phong ciing chia se kho khan voi Cong ty. Nam 2013, khoi vSn phong da giam 3
SSG- Bdo cdo thie&ng nien nam 2013

11


ngudi (1 Pho giam doc ve hmi, 2 can bo khac) va khong tuyin them. Chinh vi vay, chi phi
tiln luong n t o 2013 giam 2.155 trieu dong so vdi nSm 2012 do Cong ty da tu giam luong
cua timg ca nhan va giam so lucmg can bo.
* V§ chi phi vat lieu
Trong nam 2013, Cong ty da tang cudng giam sat, thong nhat vdi thuyin trudng, yeu
chx su dung vat lieu tilt kiem 18% so voi nSm 2012 (1.886 trieu ddng).
* Khau hao cc ban
Kh4u hao tau binh quan la 5,62%/ nguyen gia, bang 100% kd hoach. Trong do, tau
Northern Star da hit khiu hao, tau Sea Dream muc trich kh^u hao la 5%/ nguyen gia dat
100% so vdi ke hoach; Tau Sea Dragon trich khau hao 6,67%/ nguyen gia bang mirc khiu
hao nhu Nghi quyet cua Dai hpi.
* Thii lao Hoi dong Quan trf va Ban Kilm sodt
Theo Nghi quylt Dai hpi ddng cd ddng phe duyet trong nam 2013, thu lao Hpi ddng
quan tri la 200 trieu ddng. Tuy da tinh mirc thu lao nay vao k i t qua kinh doanh nam 2013,
nhung trong nam 2013, H D Q T - B K S Cong ty chua nhan thu lao.
* Loi nhuan
Nam 2013, k i t qua kinh doanh Id 34.686 trieu ddng, khong d^t k l hoach v l chi tieu
Ipi nhuan ma Dai hpi ddng Cd ddng thucmg niem nam 2013 d l ra do mot so nguyen nhan:
- Doanh thu giam, khong c6 hang hai chieu, sd chuyen thuc hien giam, gia nhien lieu
khdng giam so vdi nam 2012 nen chi phi nhien lieu cao
- Theo quy dinh hien hanh, chi phi chenh lech ty gia do danh gia l^i sd du ngoai te cudi

ky lam cho ket qua kinh doanh Cdng ty Id them 6.159 trieu ddng.
- Chi phi lai vay la 7.766 trieu ddng do dpi tau Cdng ty duoc hinh thanh tir vdn vay.
- Tinh hinh gia nhien lipu van giiJ d mxxc cao bang nam 2012
2.3.7. Muc chia co tire
Tong sd Id liiy k l d i n ngay 31 thang 12 nam 2013 la -35.966 trieu ddng nen Cdng ty
khdng chia cd tuc nam 2013.

SSG- Bdo cdo thuong nien nam 2013

12


2, Nhihig tien bp cong ty da dat ditptc,
Giam cac khoan muc chi phi 6k, giam 16. Tuy nhien c6ng ty v i n tham gia ddy du bao
hiem xa hoi, bao hiem y te, bao hiem that nghiep cho nguoi lao dong. Cong ty con mua bao
hiem trach nhiem dan sir chu tau (P&I); bao hiem than tau va bao hiem tai nan, sue khoe
thuyen vien
2, Tinh hinh tai chinh:
1. Tinh hinh tai san
T6ng tai san cua Cong ty la: 192.798 tri^u dong (bang 86,58% so voi nam truac),
trong do mot s6 tai san chu yeu nhu sau:
a) T6ng tai san ngan han: 17.169 trifu dong, chiem 8,91% tong tai san. Cac tai san
chu yeu la: Tien va cac khoan tuong duong tien {1.389 trieu dong); Cac khoan phai thu ngan
han {1.042 trieu dong); nguyen - vat lieu ton kho {7.132 trieu dong), chi phi tra truoc ng4n
han {7.606 trieu dong).
b) Gia tri con lai cua tai san co dinh la: 155.674 trifu ddng, chiem 80,75% t6ng tai
san. Cac tai san c6 dinh chu yeu la tau va tru so Cong ty, cu the nhu sau:
- Tau Northern Star: nguyen gia la: 40.416 trieu d6ng, da khau hao het trong nam
2007.
- Tau Sea Dream: nguyen gia la: 177.361 trieu dong, gia tri con lai la: 69.124 trieu

dong (bang 38,97% nguyen gia).
- Tau Sea Dragon: nguyen gia la: 105.623 trieu d6ng, gia tri con lai la: 73.392 trieu
d6ng (bang 69,48% nguyen gia).
- Tru so Cong ty tai s6 12, ducmg Doan Nhu Hai, phucmg 12, quan 4 thanh ph6 H6
Chi Minh: Nguyen gia (huu hinh va v6 hinh): 13.919 trieu dong, gia tri con lai: 13.158 trieu
ddng (bang 94,53% nguyen gia). Nguyen gia v6 hinh quyen su dung dat 6.684 trieu dong
kh6ng trich kh4u hao theo quy dinh ciia Bd Tai chinh.
c) Cac khoan chi phi tra truoc dai han la: 19.749 tri^u dong, chilm 10,24% tdng tai
san.

SSG' Bdo cdo thic&ng nien nam 2013

13


2. Tinh hinh nguon von
T6ng s6 ngudn v6n cua Cong ty la: 192.798 trifu &hng (bing 86,58% so vdi nam
truoc), trong do mot so khoan muc chu ydu nhu sau:
a) T6ng no phai tra la: 184.802 tri^u dong, chilm 95,85% tdng ngudn vdn va bang
23,11 lan vdn chu sd huu, chii yeu la:
- Vay tin dung ngan hang dong moi tau Sea Dream la: 51.224,4 tripu ddng
- Vay tin dung ngan hang mua tau Sea Dragon la:

94.016,8 trieu ddng

- Phai tra cho ngudi ban la 20.068 trifu ddng (chu y l u la iikn mua nguyen - vat lieu,
sua chua tau).
b) Tdng vdn chu sd hihi la: 7.995 trifu ddng, bang 4,15®/© tdng ngudn vdn va bing
15,99% vdn dilu le. Trong do:
- Vdn diSu le la: 50.000 tri?u dong.

- Cd phieu quy la 188,1 trif u ddng.
- Chenh lech ty gia hdi doai (chd phan bo ti§p) la: 5.851 trif u dong.
c) Lgi nhuan sau thue thu nhap doanh nghifp chua phan phdi va Id luy k l la: - 35.966
trieu dong (rieng nam 2012 Id: - 1.863 tri^u ddng; nam 2013 Id: - 34.686 tri^u dong).
3. Nhung cdi tien ve ca cau to chuc, chinh sach quan ly:
De dap ijmg nhu cau phat trien, quan ly dpi tau trong giai d o ^ hipn nay va trong
nhumg nam tdi, can bp nhan vien trong cdng ty khdng ngimg nang cao chuyen mon, nghiep
vu quan ly. Ngoai ra de dao tao dpi ngu can bp kd thtra. Ban dilu hanh chu trpng din viec bd
nhi?m cac can bp tre, co nang luc vao cac vi tri quan trpng trong cac phong nghiep vu ciia
cong ty.
4, Ke hoffch phat triin trong tuong lai
Tinh hinh thi trucmg kinh doanh viin tai biln nam 2014 kho khan hem nam 2013 nen
dau tu mua tau trong giai doan nay can phai tinh toan, can nhac ky l u ^ g v l ngudn hang,
tuyen khai thac va chi phi khai thac, v§n doanh tau. Trudc tinh hinh nay, Cdng ty de xudt
chua thuc hien chu truong dau tu dong moi hay mua tau da qua sur dung trong nam 2014.

SSG- Bdo cdo thu&ng nien nam 2013

14


5, Giai trinh cua Ban Giam ddc ddi v&iy kiin kiim toan:
1. Lini y thir nhat: "Tai ngay 31 thdng 12 nam 2013 so die chenh lech ty gid do
ddnh gid lgi so du goc ngoai te na phdi tra cudi nam 2009 vd 2010 theo quy dinh tgi Thong
tu 201/2009/TT-BTC ngay 15/10/2009 cua Bo Tdi chinh duac tiep tuc phdn bo vao chi phi
tdi chinh trong cdc nam sau theo quy dinh tai Thong tu 179/2012/TT-BTC ngay 24/10/2012
ciia Bo Tdi chinh vdi so tien Id 5.850.925,126 ddng. Theo Chudn muc Ke toan Viet Nam so
10 thi so chenh lech ty gid nay phdi duac phdn bo toan bo vao ket qua kinh doanh ciia nam
2009 vd 2010''
Chenh lech ty gia do danh gia lai so du ngoai te ngf phai tra cuoi nam 2009 va 2010

l4n luot la: 10.719.680.000 d6ng va 9.379.815.000 d6ng.
Theo Chuan muc Ke toan Viet Nam so 10 thi so chenh Ifch ty gia nay phai dugc phan
bo toan bo vao ket qua kinh doanh cua nam 2009 va 2010 lam ket qua kinh doanh cua cong
ty nam 2009 va nam 2010 bi 16.
Theo d i k 6 khoan 2.2 muc b cua Th6ng tu s6 201/2009/TT-BTC 15 thang 10 nam
2009 cua Bo Tai chinh: "Truong hap chenh lech tdng ty gid hoi dodi thi chenh lech ty gid
hach toan vao chi phi tdi chinh trong nam vd duac tinh vao chi phi hap ly khi tinh thue thu
r

nhgp doanh nghiep. Trudng hop hach todn chenh lech ty gid hoi dodi vao chi phi Idm cho
ket qua kinh doanh ciia cdng ty bi 16 thi cd the phdn bo mgt phdn chenh lech ty gid cho nam
sau de cdng ty khdng bi 16 nhung mirc hach todn vdo chi phi trong nam it nhat cUng phdi
bang chenh lech ty gid cua so du ngoai te ddi han phdi trd trong ndm do. So chenh lech ty
gid con lai se duac theo ddi vd tiep tuc phdn bo vdo chi phi cho cdc ndm sau nhung tdi da
khdng qua 5 ndm".
Theo dilu 10 cua thong tu 179/2012/TT-BTC ngay 24 thang 10 nam 2012 cua Bo Tai
chinh "Doi vai cdc doanh nghiep da ddnh gid lai so du ngogi te na phdi trd cuoi ndm theo
Thdng tu sd 201/2009/TT-BTC ngay 15/10/2009 cua Bo Tdi chinh md chenh lech ty gid hdi
dodi tdng chua phdn bo het vdo chi phi trong ndm thi so du chua phdn bd duac phdn bo tiep
vdo chi phi tdi chinh cua doanh nghiep, thai gian phdn bd theo so ndm con lgi ke tir ngay
Thong tu ndy co hieu luc thi hanh".
2. Lira y thir hai: "Tai ngay 31 thdng 12 ndm 2013, cdc khoan na phdi trd ngan hgn cua
Cong ty Id 122.858.794.664 dong, trong do cd khodn vay ddi hgn den hgn trd Id
SSG- Bdo cdo thu&ng nien ndm 2013

15


83.297.620.000 ddng, da vu(yt qua tdi san ngan hgn vdi sd tien Id 105.689.577.788 ddng.
Dieu kien ndy chi ra su ton tai cua yeu to khdng chac chdn trong yeu cd the dua den su hoai

nghi ddng ke ve kho nang hoat dong lien tuc cua Cdng ty":
+ Tai san ngin han t^i ngay 31/12/2013:
+ N g phai tra ngin han tai ngay 31/12/2013:
Tongcgng

17.169.216.876
(122.858,794.664)
(105M9.57Z788

Trong do chi tiet khodn phdi trd ngan hgn nhu sau:
+ Vay ngin han:

(1.047.000.000)

+ Vay dai han d i n han tra:

(83,297.620.000)

+ Cac khoan phai tra ngin han con lai tren B C D K T :

(38.514.174.664)

Tong c6ng

(122.858.794.664)

* Niu khong tinh din vay ddi hgn din hgn tra thi chi tih khodn phdi trd ngdn hgn
tai ngay 31/12/2013 nhu sau:
+ Vay ngin han:
+ Cac khoan phai tra ngin han con lai tren B C D K T :

Tong c^ng
+ Tai san ngin han tai ngay 31/12/2013:

(1.047.000.000)
(38.514.174.664)
(39.561.174.664)
17.169.216.876

+ N g phai tra ngan han tai ngay 31/12/2013:
tru khoan vay dai han den han tra:
Tong cpng

(39.561,174.664)
(22.391.957.788)

IV. Danh gia cua Hoi dong quan tri ve ho^t dgng cua Cong ty:
1. Ddnh gid cua Hdi ddng quan trj vi cdc mgt hogt dgng ciia Cdng ty
Nhiem ky 2009 - 2013 cua HDQT Cong ty C6 phin Van tai biln Hai A u diln ra
trong giai doan dai khung hoang kinh te toan cau nSm 2009 anh hudng nang ne den hau het
cac quoc gia, cac nganh kinh te va xa hgi d^c biet la van tai bien hdi le vlln tai vien duong
chiem hon 91% thi phan van tai hang hoa ngoai thuang toan cau. Nhin chung hang hoa cac
tuyen van tai khu vuc Dong Bac, Dong Nam A khan hiem trong khi gia cuac v$n tai giam
toi muc qua thap so vai tong chi phi van tai; gia cac dich vu a hai dau ben, gia nhien li^u
SSG- Bdo cdo thuang nien ndm 2013

'6


(F/O va D/0) tang diu va khong 6n dinh. D6i voi rieng Cong ty C6 phin Van tai biln Hai
Au, tuy nho nhung van tai hang hoa xu4t nhap khiu va cho thue la chu ylu, v i vay nhung tac

dong tich cue hoSc tieu cue cua khu vuc va quoc te la nh&ng y l u to khach quan ^nh hudng
Idn den hoat dong kinh doanh cua Cong ty.
Do khung hoang chinh tri tai Thailand, bao Idn tai Philippines va khung hoang kinh t6
keo dai khien cho nhu cau van chuyen hang hoa sut giam nghiem trong. Khong co hang hai
chieu, thai gian chay rong nhieu lam cho chi tieu doanh thu, lgi nhu^n nam 2013 da khong
dat chi tieu do D H D C D thuong nien nSm 2013 da de ra:
+ T6ng doanh thu: 90.546 trieu ddng, hang 90,55% k6 hoach (100.000 trieu ddng) va
bang 83,38% so vdi nam 2012 (108.598 trieu ddng).
+ Nam 2013 kk qua kinh doanh Id 34.685 trieu ddng .
Cdng ty hoan thanh nghia vu nop ngan sach cho Nha nude day dii, dung han. Ddng bao
hiem xa hdi, bao hiem y te, bao hiem that nghiep, bao hiem tai nan cho ngudi lao ddng d l
bao dam quydn lgi cho ngudi lao ddng; bao hiem trach nhiem dan su chu tau va bao hiem
than vd cho ddi tau tren gia tri con lai tren sd sach nham bao toan vdn.
Z Ddnh gid cm Hpi ddng quan trf vi hogt dpng cua Ban Giam ddc Cdng ty
Giam ddc Dieu hanh la Thanh vien Hdi ddng Quan tri nen vifc thuc thi cac nghi
quyet cua Hgi ddng Quan tri Cdng ty dugc triin khai nhanh chdng, thuan lgi. Nam 2013 la
nam rat kho khan ddi vdi kinh doanh van tai bien, hau het cac doanh nghiep v$n tai biln deu
Id nhung Giam ddc Dieu hanh Cdng ty da cd ging de ra nhieu bien phap de co gang thuc
hien cac nghi quyet ciia Dai hdi ddng Cd ddng thdng qua.
De dam bao hieu qua kinh doanh trong tinh hinh kinh doanh van tai bien ngay cang kho
khan va dam bao tai chinh cua cdng ty minh bach, bao toan vdn cho cac cd ddng. Ban Dieu
hanh da thuc hien sat sao chinh sach cat giam chi tieu, hern che tdi da cac chi phi phat sinh
trong khai thac tau. Viec cung cap, tieu thu nhien lieu» vat tu phu tung dugc Cdng ty giam
sat chat che tranh lang phi, that thoat.
Hgi ddng Quan tri da quyet dinh tai bd nhiem cd thai han 2 nam ong Nguyen Huu
Hoan - Giam ddc Dieu hanh Cdng ty.
Hdi dong Quan tri da c6 su phdi hgp cdng tac tot vol Giam doc Dieu hanh.
5SG- Bao cao thucmg nien ndm 2013

17

3. Cac ke hoach, dinh hwdug cua H$i dong quan trj
Buac sang nam 2014, kinh te the giai van dung truac nhung bien dong do khiing hoang
ncf va hk 6n chinh tri, giai doan 2014 - 2018 nhn kinh t8 se ti8p tuc t5ng trucmg nhung a
muc cham va nhung kho khan dat ra trong giai doan nay v l n sS ti6p tuc keo dai, cac doanh
nghiep van chua the hoan toan thoat khoi kho khan va day cung la thach thuc, co hoi cho sy
phat trien cua Cong ty.
Phat buy nhung gi Cong ty da c6 ging dat dugc, tung buac hoan thien, bo sung nhiJng
gi con thieu sot, con yeu trong giai doan tdi. Hpi dong Quan tri. Ban Di§u hanh va nhCing
ngudi lao ddng trong Cdng ty bam sat cac Nghi quylt cua D H D C D . Nang cao nSng lire quan
ly van hanh va khai thac tau, tan dung tdi da thai gian van doanh tau, giam sat chat che thu
chi, nghien cuu va trien khai mdt vai dich vu hang hai, da dang hoat dpng kinh doanh d hai
ITnh vuc nhu dai ly hang hai va hoat ddng mdi gidi hang hda van tai,,. .nham bao ve quyen
lai ciia cd ddng Cdng ty.
Trong bdi canh hien nay, HDQT cdng ty thudng xuyen nghien cuu thi trudng, cac y l u
td khach quan va chu quan, de bam sat thi thudng. Khi cd dieu kien thuan lgi se phat trien va
tre hda ddi tau; tang cudng md rdng dpi ngu sy quan thuyen vien gan bd lau dai, kinh doanh
V, Quan tri cong ty:
L Hpi ddng quan trj:
a. Thanh vien va ca cau cua Hpi dong quan tri:

Chu'c danh

T y l f s&hiru ch
phan c6 quyen
bieu quyet

Bui Viet Hoai

Chu tich HDQT- Thanh vien H D Q T
khdng dieu hanh

26,56%

2

Tran Van Ton

Thanh vien HDQT dpc lap

0,71%

3

Nguyen Xuan Thuy

Thanh vien HDQT khdng dieu hanh

8,97%

4

Nguyen Hiiu Hoan

STT

H9

1

ten

Thanh vien HDQT - Giam ddc dieu
3,10%
hanh

SSG- Bdo cdo thuang nien nam 2013

18


b. Do mo hinh hoat dong cua cdng ty nho nen khdng thanh lap cdc tieu ban thuoc Hqi ddng
quan tri.
c. Hoat dong cua Hoi dong quan tri:
••• To chuc Hoi ddng Quan trj ndm 2013
Hoi dong Quan trj cong ty co 4 Thanli vien trong do 01 thanh vien true tiep tham gia
dieu hanh, 3 thanh vien con lai khong true tiep tham gia dieu hanh la dai dien phan von cho
cac to chuc gop von va co dong Cong ty. Trong nam 2013, cac thanh vien Hoi dong Quan tri
da de cir ong Tran Van Ton la Thanh vien Hpi dong Quan tri doc lap phu trach cong tac
nhan su, luong thudng va chinh sach phat trien ciia Cdng ty. Nhan sv ciia Hpi ddng Quan tri
khdng thay doi.
<• Hoat dong cua Hdi ddng qudn tri ndm 2013:
Hpi ddng Quan tri da td chuc cac cudc hpp vdi chuong trinh hop va cac tai lieu lien
quan dupe thdng bao trudc cho cac thanh vien Hdi ddng Quan tri theo diing thdi han quy
dinh cua phap luEit va Dieu le Cdng ty.
Bien ban hpp Hpi ddng Quan tri dupe lap chi tiet ro rang va luu gift day dii theo quy
dinh ciia phap luat va Dieu le Cdng ty. Cac nghi quyet, quyet dinh duac Hpi ddng Quan tri
Cdng ty ban hanh sat sao, kip thdi giiip Ban Dieu hanh thuc h i | n duac hau het cac Nghi
quyet ciia Dai hpi ddng Cd ddng nam 2013.

HDQT da chi dtio Ban Dieu hanh tien hanh giao dich ban tau Northern Star ddng tai
Nhat Ban nam 1990 de cai thien tinh hinh tai chinh ciia Cdng ty theo Nghi quyet ciia
DHDCD \kn thu XIII nam 2013. Viec ban tau Northern Star dupe thuc hien theo dung quy
dinh ciia phap luat, Didu le ciia Cdng ty. Ngay 10/3/2014, Cdng ty da tien hanh giao tau va
nhan dii tien.
d. Hogt dong cua thanh vien Hoi ddng qiidn tri ddc lap khdng dieu hanh:
Ong Tran Van Ton la Thanh vien Hdi ddng Quan tri ddc l^ip phu trach cdng tac nhan
su, luong thudng va chinh sach phat trien ciia Cdng ty. Cung vdi Hpi ddng quan tri va Ban
di6u hanh d l ra cac chinh sach luong, nhan sy, dinh hudng phat triin phu hap d l cdng ty dan
dan thoat ra khdi khung hoang.
2. Ban Kiem scat:
a. Thanh vien vd ca cau cua Ban Kiem sodt:

SSG- Bdo cdo thit&ng nien nam 2013

19


STT

Chirc danh

Ty if s& hhich phkn
c6 quyin biSu quylt

Trudng Ban Kiem soat

0,63%

H9 \k ten

I

Le Hai Phong

2

Nguyen Minh Lpc

Thanh vien Ban Kiem soat

2,31%

3

Dang Hong Trucmg

Thanh vien Ban Kiem soat

0,10%

b. Hogt ddng cua Ban Kiem sodt:
- Tham gia day du tat ea cac

CUQC

hop Hdi ddng Quan tri Cdng ty.

- Thuc hien kiem tra, kiem soat dinh ky hoat ddng quan ly, dieu hanh kinh doanh, tinh
hinh tai chinh, vipc chap hanh cac che do quy dinh cua Nha nude va cac Nghi quyet cua Dai

hgi ddng Cd ddng Cdng ty.
Qua hoat ddng nSm 2013, Ban Kiem soat da cd nhumg kien nghi kip thdi nham hoan
thien va tang cudng cdng tac quan ly, dieu hanh Cdng ty. Ban K i l m soat, HOi ddng Quan tri va
Ban Dieu hanh da duy tri dupe mdi quan h? cdng tac tdt, cd su phdi hpp chat chS tren nguyen tic
vi loi ich cua Cdng ty va cua cd ddng, tuan thu cac quy dinh cua phap luat, Dieu Ip va cac Quy chi
noi bd cua Cdng ty.
3. Cac giao dich, thii lao va cac khoan Itfi ich cua Hgi ddng quan tri, Ban Kiem soat.
a. Luong, thu&ng, thu lao, cdc khodn lai ich (thu nhgp trudc thue):
- Dai hpi ddng Cd ddng Idn thu XIII phe duyet thu lao Hdi ddng Quan tri va Ban K i l m soat
nam 2013 la 200 trieu ddng. Tuy nhien trong nSm 2013, cac thanh vien Hpi ddng Quan tri
chua nhan thu lao nam 2013.
- Giam ddc dieu hanh (ong Nguyen Him Hoan) tien lucmg, tien cdng va cac loi ich khac
trudc thul la: 29,8 trieu ddng/ thang
- Phd Giam ddc (dng Hoang Duy Lam) tien luong, tien cdng va cac loi ich khac trudc thue
la: 19,7 trieu ddng/thang.
- Ke toan trudng (Ba Le Thanh Ha ) tidn luong, tien cdng va cac loi ich khac trudc thue la:
18,2 trieu ddng/ thang.
b. Giao dich cd phieu cua cd ddng noi bo: khdng
SSG- Bdo cdo thicang nien ndm 2013

20


c. Hap dong hogc giao dich vai co ddng noi bo:
Cong ty ky Hop d6ng mua bao hiem than tau, bao hilm P&I, bao hikm tai nan thuyin
vien vai cac cong ty thanh vien cua Tap doan Bao Vipt. Chi tilt gia tri hop d6ng:
STT

Loai hap dong

1

Bao hiem than tau va trach nhi?m
dan sir chu tau; Bao hilm tai nan,

Gia tri Hop ddng

301.896,58LlSD

Thai han HD

01 nam

sue khoa thuyen vien
d. Viec thuc hien cdc quy dinh ve qudn tri cdng ty:
Tu ngay 01/04/2013, Hpi dong quan tri cong ty cu Ong Tran Van Ton - thanh vien
Hoi dong quan tri doc lap phu trach cac van de nhan sir, luong thuang va chinh sach phat
trien cua Cong ty Co phan van tai bien Hai Au. (Theo khoan 3 dieu 2 thong tu 121/2012/TTBTC cua Bo Tai Chinh ngay 26/07/2012,03 thanh vien Hpi dOng quan tri con lai khong phai
la thanh vien Hpi dong quan tri dpc lap).
Cong ty dang tiep tuc nghien curu va sam ban hanh hoac sira doi bo sung cac van ban
quy dinh noi bp cung nhu trien khai cac cong vipe theo quy dinh tai Thong tu so
121/2012/TT-BTC ngay 26 thang 07 nam 2012 cua Bp Tai chinh v l quan tri Cong ty.
VI Bao cao tai chinh
Cong ty Trach nhiem hihi han K i l m toan D T L k i l m toan Bao cao tai chinh nam 2012
va Bao cao Kiem toan da duac phat hanh ngay 22 thang 03 nSm 2014:
1. Y kien Idem toan:
Y kien kiem toan duoc dang trong toan van trong Bao cao tai chinh tren website cua Cong ty
www.seaguiishipping.com.vn va tren Thdi bao kinh te ngay 28 thang 03 nam 2013 vdi ndi
dung sau:
Theo y kien chung toi, bdo cdo tdi chinh dinh kem da phdn dnh trung thuc vd hpp ly

tren cdc khia canh trong yeu tinh hinh tdi chinh cua Cdng ty Cd phdn Van tdi bien Hdi Au
vdo ngay 31 thdng 12 ndm 2013 ciing nhu ket qua kinh doanh vd tinh hinh Itru chuyen tien
te cua nam tdi chinh ket thuc vdo ciing ngay, phu. hap vdi Chudn muc, che do Ke todn
(doanh nghiep) Viet Nam vd cdc quy dinh phap ly cd lien quan den viec lap vd trinh bay bdo
cdo tdi chinh.
SSG- Bdo cdo thieang nien ndm 2013

21


Cac van de can nhan manh:
+ Nhu dugc trinh bay tai Muc 4.1 cua Thuyet minh Bao cao Tai chinh dinh kem, tai
ngay 31 thang 12 nam 2013 so du chenh lech ty gia do danh gia lai so du goc ngoai te ng
phai tra cu6i nSm 2009 va 2010 theo quy dinh tai Thong tu s6 201/2009/TT-BTC ngay 15
thang 10 nam 2009 cua B g Tai chinh dugc tiep tuc phan bo vao chi phi tai chinh trong cac
nam sau theo quy dinh tai Thong tu s6 179/2012/TT-BTC ngay 24 thang 10 n5m 2012 cua
Bp Tai chinh voi so tien la 5,850.925,126 dong. Theo Chuan m\rc Ke toan Viet Nam so 10
thi so chenh lech ty gia nay phai dugc phan bo toan bg vao ket qua kinh doanh cua nSm
2009 va2010.
+ Nhu da trinh bay tai Thuyet minh so 4.15 cua Thuylt minh Bao cao Tai chinh dinh
kem, tai ngay 31 thang 12 nam 2012, cac khoan ng phai tra ngan han cua Cong ty la
122.858.794.664 ddng, trong do co khoan vay dai ban din han tra la 83.297.620.000 ddng,
da vugl qua tai san ngan ban vdi sd tien 105.689.577.788 ddng. Dieu kipn nay chi ra s\ tdn
tai cua yeu td khdng chac ch&i trpng yeu cd the dua den su hoai nghi dang ke ve kha nang
hoat dpng lien tuc cua Cdng ty."
2. Bdo cao tai chinh du*gc ki^m toan:
Toan van Bao cao tai chinh nam 2013 da dugrc kiem toan dang t^i muc Thong tin co
dong trong Bdo cao thuong nien tren website cua Cong ty: seagullshipping.com.vn .
Tp,Hd Chi Minh, ngay 14 thdng 04 nam 2014

CONG TY CP VAN TAI BIEN HAI AU

SSG- Bdo cdo thu&ng nien ndm 2013

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