Báo cáo tài chính công ty mẹ năm 2012 (đã kiểm toán) - Công ty Cổ phần Vận tải biển Việt Nam
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ngiy 26 thdng 01 nnm 1993 cna ihn hrong Chinl phir vd hoet dong theo Gi6y ching nh4n ddng ki kinn
d;ann si5 105:98 ngdy 05 th6ng 3 nnm 1993 do Trang tii kinh t6 cip Tir ngil 0I thdng 01 nam 2008,
Cong t) chuydn saog ho?l dong duoi hinh rhuc Long D Co phe!1 Lheo C;ey chling nnan d:ng ls kinn
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Dich vq van tai da phuong tiQn gdm: Duong s;t, s6ng, bi6n, bO vd hang kt6ng;
Xu6t khiu thuydn vi0n;
Gia c6ng co khi, phuc hdi cac chi
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Dai li dich vu sia chiia, vat tu, php tung thiiit bi an todn vd phao bi;
Dich vg cung img tiu bi6n;
Dich v! san choi thA thao vd nhi hang dn u6ng;
v:in tar dau lho, dau san pham va Knl ga:
Kinn doanh dich vu kho bai, x6p da, sua ch&a Contaher:
Ddo tao vd huin luyen thuydn vi€n./.
Tinh hinh tii chiDh vi ho4t ilotrg kinh doatrh
Tinh hini tdi chinh tai thdi di6rn ngdy 31 thAng 12 ndm 2012, kiit qui ho4t dQng kinh doanh vi lrru
ehuyrin tiAn tQ cho nlm tii chinh k6t thfc cirng ngdy cta C6ng ty dugc trinh biy trong 860 c6o tei chinl
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hinh tai chinh, kiit qui ho4t d6ng kinh doanh vd luu chuydn tiin t€ cta C6ng ty trong tung n5m tii
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16ch nong y6u so v6i nhAng chudn mgc ndy di duoc hinh biy ve giai thich trong 86() c6o tdi chinh;
Lap 860 c6o tdi chinh tICn co so hoat d6ng liCn tuc tnr truong hqp lih6ng thrl gid dinh ring C6ng
s€ d6p t$c hoat d6ng liCn tuc.
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chuin mqc k6 toan vd Ch€ dO Kii toen Doanl nghiep Vi€r Nam duoc ban hani rheo eu),ijt dinh s5
1512006/QD BTC ngdy 20 th6ng 3 nnm 2006 cia B0 huqng B0 Tdi chinl cing nhu c6c th6ng tu
huonq dan r\uc hiEq chudn mu. \; cha do kd Loar cua Bg Tai c r,nh.
Ban T6ng Girim d5c C6ng ty ctng chiu triich nhiem beo vC an todn tdi san cia C6ng ty vd do d6 da thqc
hien c6c bi€n ph6p thich hqp d6 ngnn ch4n vd phrit hi€n cric harh vi gian lan vd c6c vi pham khAc.
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Dich vu san choi th6 thao vd nhd harg dn ui5ng; VAn tAi ddu
th6, dau san pham vd ldli ga; Kinh doanh dich vu kho b6i, x6p
dd, sua chta Container; Deo t?o vd huin luyCn thuyin vi€n./.
=
a
:
: KiDh doani
=
.t
3
2012
ven tai duong bi6n; Dich W, dai li vi m6i gidi
v{n Lii duong bidn; Xurt dlap kIAu vi dei li vAt hr thi6tbi,
ph! ting, ddu md, h6a ch6t, son c6c lo4i cho tau bi6n; Dich vu
vdn Ldi da phuong rien gim: Duong sir. song. bien. bo rh
hing khdng:.Xudt kiiu thu5in vjdn: Cia cong cn k}r. phpc
hoi cdc chi tidr. cdc trang lhidr bi lap rdn Liu, sua cbia nhd leu
trong vd rgoai C6ng ty; Dai li dich vu sia chta, v4t tlt, phs
rurg thi€t bi an LoAn va phao bi: Dich r{r cung ring tau bi€n:
Nginh nghA kiDh doanh
=
=
lhtng
12 nem 2012
Ndd
=
3
Breh vrer NAM
Eja chir56 215 ph6 L?ch Tray, phudng D6ng ciang, quan Ng6 euyan, *dn}I pt6 Uat
3.n !h4a hthh tu!
ta
nit
bt)
p6n
hap thdnh
fi
toAn nhAt K]- chung.
phdi dtdc da. cnhg
fit
tsao
.ta
ii
chith tikE hqp
i,1
i
ilt
\
a
a
a
t
c6NG TY cd PHAN vAN rAr BrdN vrEr NAM
D:d chi. Sd 2l{ pl'd I ach Tray. phuqng DAng Ciang. qudn Ngd
Bio cAo rAr cHiNH T6NG HoJ
Cho nan tii chinh kiit thnc ngdy 3 i th6ng i2 nam 2012
Batr rbu)€t minb Bdo cno
a
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I
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cic csirrr
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ip
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todn ddn tich (tnl crc th6ng tin li€n quan d6n
cic lu6ng tiAnl.
i o'uc thuoc hini Lhdnn bO mdy kd lodn rieng. h4ch todn phq lhuac. Beo cao uii chrnh tong
hap cia toin Cong ty duar l6p trCn co so t6ng hgp Bdo cao tdi chinh crla cdc dqn. vi trlc thuoc.
Doani thu vA s6 du giila c6c don v! touc thuoc duq c lo?i tnlr k1i
14p
860 ceo tdi chinh t6ng hgp.
Ap dr.rng qui tllnh k6 toin m6i
Ngey 24 theng 10 nam 2012 BO Tei chinh da ban hanl Th6ng tu s6 179120l2/TT-BTC qui dinh v;
ehi nlan, dAnl gie, xi ly c6c khoan chenh lqch rj gid hoi doii dp dung hi nern t3i chini 20i2 vi thay
ihii Th6ng tu sii 201/2009,"1T-BTC ngdy 15 thing l0 ntun 2009. Qui dinl cia Thring tu s
ph6t sinh bing ngoaitC !a fi giri sir dlmg d6 dani gid lai s6 du cdc kioaLn rnuc tidn.te co g6c ngo4i tC
cu5i nem ctng nhu xu li chC lech B git do dAnn gi6 lai s6 du cec Uloan muc tian tC co g6c ngoai
te t?i ngiy kitt thtc nam tei chinh.
Thong ru so
l-9 2012.tT-BlC qui dinh c) gid sn dung di qui d6i crc giao dich phir sirh bing
ngoai tC ld d gi6 fi\rc t€ taithoi diCm phdt sinl giao dich cta ngan heng thuoog rnai noi C6ng ty c6
giao dich phdt sinh, ry giri st dqng dd ddnh gie Qi sii du cic khorin mqc tiAn t€ c6 g5c ngoAi tC tai
ngdy ki:t thirc nam tdi chini lir li gi6 mua vAo cia ngen hdng thuong m?i ho{c ti gi6 mua vdo binh
qudn cria c6c ngdn hdng thuong mai noi C6ng tJ, mo tAi klodn c6ng b6 tha) \,j sn dung tj' gi6 binh
quAn 1i6n ngdn hang nhu hu6ng din tai Quy6t dinn 16 ts/zooolqo-etc ngd)' 20 thrng 3 nem
2006 cnaB0 tluorg B0 Tdi chinh.
Theo Th6ng tu 201/2009m-BTC, chenh lech ti gie h6i doii do deni gia l4i s6 du c6 g5c ngoqi
ngdLy kiit thric ndm tdi chinh dugc xr! li nhu sau;
.
tQ
t4i
Chen]' lich ri gid hoi dodi do dini gi; lqi
du cuoi nam cua tidn m4t. i;dn gii ngin hang. tidn
'o
dang chuytin vd c6c khoan ng phei thu, phai lre ngin h4n c6 gtic ngo4i tC duqc phen 6ni trCn
tang can dol ke toan (chltleu ( nenn lecn D gla nol ooal) !a ouqc ghl but to.!n ngugc l4l de
vio ddu n6m sau.
Chdnh l.;ch r) gi6 do ddni gid lai cac kloan nq phii lhu. phai lri ddi
x6a s6 du
.
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:{
To?iN
Cdc don r
T
T
ri
chinh
86o cdo tdi chinh duo. c lAp tl€n cd s6
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tricblnh tdng hqp lridp d"eor
s,{cn
Cd sdlap B{o c{o
Quy€n. lhanl pir6 Hai etong
han co g5c ngoai
ti
cuoi
nIm duo. c ghi nhan vdo L\u nhap hoAc chi phi hong nem. N6u viec ghi nh4n chenh lCch ti gi6
hiii doAi crla cAc Lloan nq phei tre ddi h4n tdm cho kit qud kinh doanl cia C6ng ty bi 16 thi
mQt ph6n ch6nh lQch ri gi6 duo,,c phdn bo cho nam sau de ConB ty khong bj 16 nnmg khodn 15
chenh lech fi gi6 ghi nhan vdo chi phi troog nem it nhat phai bing ch€nh lQch r! giri cia s6 du
ngo?i re dei han phei r; rong nam do. lsnodn 16 ch€n} lech q gid con lai
duqc phdn bo \ ao
'e
.hi phi cho cric nbm sau vdi rhoi Cian 16i da klong qud 5 nrim.
cd | -q 20l2 TT-BTC qui dinh chenh lech rj gid do danh eid lai s5 du cac knodn muc tiin td
co g6c ngoaiti tai ngdy kdl thric nen1 tii chinh sau khi bir b'u chenh lCch ldng vd ch€nh lech gidm dugc
ehi nhan vdo doani thu hoet dong tii chinh hoac chi phi tai chinh trong ndm. Tuy nhi€n, Tl6ng tu s6
179/?012/fi-BTC cho ph6p khodn 16 chdnh lQch gia do d6nh gi6 lqi c6c kloen nq phai thu, phai tre
th rn!
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Tiin vd tuong tluong tidn
I ier \e cic khoen tuong duong ridn bao gom liin mdl t:dn gni ngin hing. tiin dang chuldn vi cdc
khoan diu tu ng6n hgn c6 thoi han thu hdi hodc d;o h?n khong qud I thdng kd ru ngdy mua, dE
oang cnulen ddi thinh mor lLrqng tian xac dirh cirg nhu LJrdng co nh du rui ro rong viec chulen
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fi phai dtuJ,lac.ithsrai Baa.i. it
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Dia chi: 56
1
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PHAN
rAr arEn
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lach Tray, phudng Ding ciane, qu4n Ng6 euyan, thanh ph6 Hai phdng
BAo cAo rA cHiNH r6NG Hep
C\o nam rar .h d k6r rh:c rga) ll rhdng I2 na,r120l2
Bio thuldt minh 860 cdo tli chinh tiirg hqp rriep rheo/
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Hdng t6n kho duo. c >ric dinh tr€n co so gi6 g6c. Ci6 g6c hdng r6n kho bao gdm chi phi mu4 chi phi
chii bi6n vi cdc chi phi liCn quan rrqc ti6p khac phrit sinh d-6 c6 duoc han; t6n kh; ,r dia diem va
hang th6i hien tai.
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Hang tdn klo ld c6ng cu dung cv duo. c h4ch to6n theo phucrng phdp kC lihai thEong xuy€n,
c6ng cq dung cu tdn kho cu6i kj' duqc tini theo phuong ph6p hE s5 giri.
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Hmg tAn kio ld nhiCn li€u duqc hach toen theo phuong ph6p ke klai thulng xuyen,
liCu tdn cuiji kj, 6 cac tau duo. c tinh rheo phuong ph6p nh6! audc, xurit tnr6c.
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tri gi6
gii nli€n
ghi
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phdng giem gi6 hdng tdn kho duqc
an khi gin giic lon hon gie hi thudn c6 rha thuc hi6n
duqc. Gi6 tri thuan c6 thiS thuc hign duqc li gi6 b6n u6c tinl cta hang tdn kho tnr chi phi u6c tinh
d6 hoin thdnh san phim vd chi phi u6c tinh cin thi6t cho viCc ti€u thu;htug.
T
*
Cec khoan phai thu thuong m4i vi phii thu kh:ic
C6c khoan phei thu thuong m?ivd cdc khodn phei thu klec duoc ghi nhan theo h6a don, chLing tu.
+
=
Dq phdng phii thu kI6 ddi dugc lip cho ttrng khoan ng phii thu kh6 ddi c6n
han cria c6c khoin no hoac du kii5n muc t6n thdt c6 th6 xay ra, c$ thi: niu sau:
.
=
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cr? vdo
tu6i ng que
nq phdi rhu qde h?n lhanh lodn:
30% gi6 tri d6i voi khoan nq phAi thu qu6 h+n fir trCn 6 th6ng d6n ducri 1 nIm.
50% gi6 rri d.ii vdi khoao ng phai rhu qu6 hen tir 1 ndm d6n du6i 2 nnm.
hi diii v6i khoin no phai thu qu6 hgn tit 2 nnm d6n du6i 3 nim.
100% gi6 td d6i v6i kloan nq phei thu que han tu 3 nam tro l6n.
D6i vdi no phai thu chua qui h?n thanl torn nhung 1ih6 c6 kla ndng thu hdi: cen ct vdo du
70% gi6
Kren muc ton that de lap clg phong.
=r
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Tii
did
hiiu hinh
Tdi sen c6 dinh hiu hinh dugc thd
sAn c6
hiCn theo nguyCn gi6 rrir hao mdn lty ki'. Nguy€n gi6 rai san c6
dinh hnu hinh bao gdm toirn bO c6c chi phi ma C6ng ty phai b6 ra d6 c6 4""" tai ran c6 apl tinl
ddn thoi di6m dua tii san d6 vdo treng thei sin sing sulung. Cric chi phi phAt sinh sau ghi nhAn
ban di! chi duor ghi €ng nguyen gi6 tdi san c.i didr n6u cac chi phi nd)-chtc chin ldm tdng loi ich
kini t61r'ong tuing lai do sri dung rii san d6. C6c chi phi kt6ng thda man diAu ki6n trCn dusc ghi
nian ngay vdo chi phi.
=
=
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Kni tai san c6 dinl hru hir*r duoc bdn hay thanh l1i, nguy€n gi6 vi kiiu hao liy kii duoc x6a sd vd
bit lqi (]1oen lai lo nao phdt sinh do ridc thanh lj ddu duorc tini vdo thu nIAp hay chi phi h.ong nnm.
=
Tdi sin c6 dinh duoc kh6u hao theo phLrong phrip duong &6ng dua tren thoi gian hitu dung u6c
rinh phr) hqp vdi hu6ng den t+i Th6ng tlr s6 203/2009/TT-BTC ngiy 20 ih6ng l0 nnm 2009 cria Bti
Tdi chini rd C6ng vnn s6 7136/TC-TCDN ngdy 28 theng 6 nam 2004 cia 86 Tdi chini cho phdp
khung kh6u hao cho t6u bi€n d6ng rn6i t6i da h 20 ndm. tu6ng tdi san c6 dinh nh{n bin giao tu
Doanh nghiCp Nhd nu6c dugc khau hao theo thdi gian sr.r dung cdn lai.
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a
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n;m Llau hao cua cdc loai lai san c6 dinh mua mni niu sau:
Loai tdi san c6 dinh
Nhd cria, vat ki6r tnic
Phuong tiCn van tai, fuyAn dan
Thi6t bi, dung cu quan
So
ir
T
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06 -20
03-08
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2
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vdr rAr arfln vrEr uu
5 ph6 L?ch Tray, phuimg
io c-io rAr cHiN'H ToNG HOP
Ding ciang,
quan Ng6 QuyCn, thAnl ph6 Hai Phdng
Clo n,m rai chinh kdt thtc ngey 31 thang 12 nim 2012
Bio thulCr mitrh Bdo c6o ttichlnh tdng hqp rridp $eo'
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hao cua lal 5an co alrnh nhan barn giao M Doani ngliep NbA nLroc nhLr sau:
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May m6c vA thi6t bi
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san c6 dinh vd hinh
TdL; s;n co dinh \o hinh dugc the hien
cta C6ng ty bao giim:
a
a
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03-10
06-20
03-08
Qulin sft
Lheo
nguldn gid Lru bao mon ln) kd. Tai sdn co dini \o hini
d4tng dfu
Qul en >IJ dung ddl la loin bQ cic chi.phi figc ti Cong q de chi ra.c6 lidn qua,r mrc ri6p ttii ddt su
dung. bao gorn: tidn chi ra dd co qulin su dung d6t. chi phi cho din bi. giei ph6ng mar b;ng. san
lip mdt bing, lC phi hu6c ba... QuyAn su dgng d6t dugc khdu hao theo thdi gian giao dit. Quydn srr
dung dit l16ng x6c dinh thoi han kl6ng dugc tini khau hao,
=
B
=
Phin mim
mdy
tinh
Ph,in mdm mdy rinh la toAn bO cic chi phi me ConB ry da chi ra
vdo sri dgng. Phan mdm mey vi tini duq c !1l6u hao tong 4 ndm.
rini
ddn rhdi didm dua phin mim
=
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8.
Chi phi xAy du-ng co bin dA dang
Chi phi xay dung co bAn do dang phan 6nh c6c chi phi li6n quan truc ti6p di5n vipc ddu tu tdi sdn c6
dinh, xay dlrng nhd xuong, lip d{t m6y m6c, thii:t bi chua hodn thinh ve chua lip d4t xong. Cdc tdi
sen dang trong qu6 trinh xay dgng co ban dd dang vd lip d{t tfi6ng duo. c tinh khiu hao.
9.
Chi phi ili vay
Chi phi di vay duo. c ghi nhan vao chi phi trong n[m. Ri6ng chi phi di vay li€n quaa tru.c tiip ddn
viQc ddu tu d6ng moi tiLu cAn c6 mot thdi gian dn dai (tlen 12 thAng) d6 c6 thii dua vdo srr dlng
duorc v(in h6a vdo gii tri ciatAu.
10-
DAu tu tdi chinh
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C6c khorin ddu tu vio chfng klo6n, c6ng ty con vd dAu tu vdo c6c t6 chric kinh t6 dud. c ghi fian
theo giri g6c. TiAn ldi. cd hrc. lqi nhu+r:r cira c6c kj'tu6c l$i khoan diu tu duo. c mua tluo. c h4ch
to6n giAm gi, tri cla chinh k]roin diu tu do. Tidn lai. c6 nic vd lgi nhu4n cia cdc lcj sau khi khodn
ddu tu dugc mua duq c ghi nhin doanh thu.
11
Dq phdng giam gie chring kho6n duqc lAp cho ti,'ng loai chl,'ng ktoan duqc mua b6n tren thi truong
vd c6 gi6 thi tuong thap hon gi6 tri dang hech to6n tren s6 sAch. Gie thi tnJong ldm can ct xem xdt
trich llp dE phdng
.
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D6i v6i chimg khoen da ni€m y6t tren So giao dich chLing kho6n Hd Noi (HNX) ld gi6 giao
dich binh qudn rai ngiJ nich lap dF phong
Di5i vdi chl?ng 1'1o6n da ni6m y6t trcn so giao dich chrmg kiorin TP. Hd
gi6 d6ng cua tai ngey hich 14p dE phdng.
ni h nq k d't
U phAn hqp thakh
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ph,i dqc
dac
cn s tut Bdo
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ht .hinh
tahg hqP
chi Minh (HosE) ld
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ti3 chi:56 215 ph6 Lach Tray, phudng Ding Giang, quer Ng6
ts ,-o cAo rAi cHiN.H ToNc Hep
a
C:o la]n tai chinh k6t thirc ngiy 31 thAng 12 nam 20 t2
B;D rbutit minh 860 cdo teichinh tring hqp (ridp !heo)
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.
a
euyen,
rha
ph6 Hni phdng
D6iv6i chirg kto6n
da dAng Iry giao dich trCn thitntong giao dich cta cAc c6ng ty d?i ching
chua ni€m y6t (UPCom) ld gie giao dich binh quan trCn he th5ng t?i ngdy trich
dr,r phdng.
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D6i vdi chung kio6n chua ddng kj giao dich d thi truong giao dich cta cdc c6ng fy dai chring
le gi6 trung binl hCn c,r so gie giao dich do t6i thi6u cta 3 c6ng ty ch&ng khoen cdng b6 tai
ngdy
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lip
d\r phdng.
roi chrmg khodn niem y6t bi huy giao dich, ngimg giao dich kd trJ neiy giao dich thu s6u
trd di ld gi6 rri s6 s6ch tai ngdy bp Bang can diii ki5 toAr ean fi6t.
D
Du phdng cho cdc khoin diLr tu vdo C6n-g t1, con.r'd t6 chfc kinh t6 ki6c duoc trich l+p kii cdc t6
chuc kinh t6 ndy bi 16 (tfli hrong hap 16 theo k6 hoach da dugc xec dinh trong phuong en kinh
doanh tru6c kli diu ru) vd mric mch ldp bdng ch6ni lech giiia v6n g6p thuc tii cria c6c b6n t4it6
chuc khh te va ron cht ss htu thuc c6 nian (x) v6i tj lQ g6p viin cna C6ng ty so v6it6ng s5 v5n
g6p thuc t6 cia cec bcn tai t6 chrtc kinn tii narn t oa" tfloi Ai6. t.i"fr fap a1t pi6'g.
il
;t
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Ij
lhanh
mot klodn diu trr. ph6n chenh lich gina gia Bi rhanh
li
Lhuin vir g;d rri ghi
si
duqc
hach todn vdo thu nhap ho6c chi phi.
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Chenh lech O gid h6i dodi do ddnh gid lgi s6 du c6c khoin muc c6 g6c ngoai t6 cia nh&ng n;m
trudc duoc thuc hierl theo hu6ng din cria Th6ng hJ 201/2009[T-BTC ngAry 15 th6ng 10 ndm 2009
cia 86 Tdi chinh. Thdi giar phan bti cho c6c l$oan 16 ch€nh lQch ri giii hiii do6i do
gi6 tai s6
dLr cria c6c kloin ng phei tre dii h?n c6 g6c ngoai tC cta nhft1g nem tnroc duoc ghi nh{n vio chi
phi voi thoi gian t6i da lt6ng qua 5 ndm.
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tri trufc dii han
Chiphitfca chta cdc ldu IAn dd
Chi phi srla chta cAc teru l€n dA duorc phen b6 vdo chi phi trong nim theo phuolrg ph6p duong
thang theo thoi han cho phdp cia ddng kiSm ld 30 th6ng.
:I
I
Chi phf
11.
Trich 4p qui du phdng trq c6p mit vifc ldm
Qu! dq phdng trq cip mAt viec lim duqc dr)ng d6 chi tle tro c5p th6i vipc cho ngucri lao dQng c6
thdi gian ldm vi€c tu 12 th6ng hd len tinh den ngiy 31 theng 12 nAm 2008 tai cec c6ng ty trong
C6ng ty. Mtc fich qui d{ phdrg trq mdt viCc ldm ld 3% qui luong lim co sd d6ng bdo hiim xi
h6i vd duoc hach toen vio chi phi theo huong din qi Thong ru 82i200.1/TT-BTC ngiy 14 thdng 8
ndm 2003 cia 86 Tdi chinh. Tnrong hq! qu! du phdng trg mAt viec lim kh6ng dn di chi trq cdp
cho ngucri lao d6ng th6i viQc trong ndm thi phAn ch€nh l6ch thi6u dur:c hach todn vio chi phi.
Theo L]rat bao hidm xA h6i, ka tli ngdy 01 thang 01 nem 2009 ngudi su dung lao d6og phei d6ng qu!
Bao hi6m th6t nghiCp do co quaa Bdo hi6m xd h6i Vi6t Nam quan li voi tj lg 1 % cria muc th6p hon
giiia luorg co b6.n cia nguoi lao dong hoac 20 lin mric luong t6i thidu chung duo. c Chinh phi qui
dinh trong tirngthdik!. Voi viQc 6p dung che dq bdo hiam thet nghigp nguoi siJ dung lao d6ng kh6rg
phrii lrich hp du phdng trg cdp m6t viec ldLm cho thoi gian ldm vi6c cia nguoi lao dong tu ngdy 0l
dtng 0l ndm 2009. Tuy nhi€n trg cip th6i viQc vdn phai ha cho ngusi lao ddng di didu ki6n cho thni
gian leun viec n-u6c ngdy 01 ih6ng 01 nam 2009 ld mr?c luong binh quen trong vdng s6u thring lidn kd
tnrdc thoi di6m th6i viCc. Do d6 ti nim 2011 trd va fu6c Qui dU phdng trg c6p mit vigc larn vin
duoc tii:p tuc trich vio chi phi theo
sech da neu lr'Cn. Irong nem 20i2, Lhuc hiCn Thong hr sd
180/2012[T-BTC ngdy 24 th6ng 10 ndrn 2012 C6ng ty kl6ng trich Quy dq phdng hg cip mit viic
lam vio chi phi. N6u s6 du dA dch l4p oong c6c nim hu6c sau klii chi tlg c6p th6i viec t ong ndm
du lhi phin chua chi duoj gi; nhan \ ao dru nhdp kh6c lrong nam.
' dn con
chi
'o
:-:.ainnih a:b
b,i
phinhqp thAhhfi phaidM.da. cihgrAi BA. cio dt chinh tinshap
18
ili
ril
,,ic
a
f
T
T
=l
+
cONG TY cd PHAN vAN rAr arHH vrEr NIM
chj: 56 2ls ph6 Lach Tray, phuimg Eang cia,rg, qu4n Ng6 Quyin.
ts io cAo rAr cHiNE ToNc Hep
Cio nAm tai chlnh kait thic ngiy 31 thdng 12 ndm 2012
Bin thuy6i minb Beo cno tni chinh t6ng hq! (ti6p theo)
tia
13.
thanh
pl6 nai rlOng
Ngu6n v6n kinh doanh
votl tlttu tE cua thu stf lttru
Viin diu nr cin chrl so hiu duqc ghi nhan theo s6 thuc t6 de diu tu cia cec c6 d6ng.
=
1
mua lai cd phidu do ( ong q phdt hin-h. khoin riAn rd bao gdn cd c6c chi phi liin quan ddn
giao dich duq c ghi nh{n ld c6 phi6u qu! vd duqc phan enh ld mot kioen gi6m trd trong v6n chir so
hnu. Khi tii phet hA , chenh lech gita gie t6i phit hanh vd gi6 sir s6ch cria c6 phi6u qu! duqc gli
1ao chl tleu lneng du !on co phan.
Ki'
=t
:t
B
+
11.
c,5
tlc
L o ruc duo. c
ebi nhan la ng phdi trd
lhi duoc cdng
bd.
Thu6 thu nhap doanh nehiep
Chi phi ihu6 thu nh4p doani nghiep bao gdln thui5 thu ohip hiQn hanh vd thuii thu niAp hoan lei.
=
=
q
Thaii thu nhip hi'n hAnh
Thui5 thu nh@p hiQn hdnh ld khoAn thuii dugc tinh dga tICn
ap tini thuii. Thu nh?p tinh thu6
chellh lCch so vdi lgi nhuAn k6 to6n ld do dieu chinh c6c ltoan chCnh lech tqm thoi gita thu6 vir kE
roen. cec chi phi klong duqc u-u cing nhu d;du chi-h cdc krrodn thu niip kh6ng phi; chiu rhud
c6c khodn 16 dugc chuy6n.
thu
T
\;
=
T
I hue Ihu nhgp hoan lgr
Thu6 thu ol4p hoan lai ie kioen ftuii thu nhap doanh nghicp se phei n6p ho+c se dugc hoen hi do
chg lech t?m thdi gita gin d ghi s6 cua tai san vd ng phai tre cho muc dich B60 ceo ai chinh vd
cdc gia
dirng cho mlrc dich thui. Thu6 thu nhip hoin lai pheit a dlrqc ghi ntrin cho tjt c6 c6c
kioan chdni l+ch r4n1 rhoi chiu !hue. I ai san $ue fiu niap hoan lqi chiduojghi nJrAn kJri chac chan
trong tuong lai sC c6 lgi nhu{n tinh thu6 dii sri dung n}ung cheni lech Bm thoi duqc k}riu trir n,iy.
=r
ri
=:l
-
Cid tri ghi so cua tai sdn thua thu nhap doanh ngliep hoan bi duo. c xem xdt l?i vdo ngdy k6t thtc
nam tari chinh var sC duo. c ghi gi6m diin mic dim bio chic chin c6 dtl loi nhu{n tinh thue cho phep
1qi ich cta mot phAn hoac toin bO tdi san thuS thu nh{p ho6n lsi duq c sir dwg. C6c tAi sdrn thue thu
nnap doani nghiep hoan lai chua &ro.,c ghi nhan fu6c day dugc xem xdt lai vao ngdy kdt thuc nam
tdi chinh vd duqc gtli nhin khi chic ch6n c6 d'l loi nhuan dnh thu6 de c6 thii st dung cdc tdi san
thui: thu niap hoan bi chua ghi nh{n ndy.
=
=
T
Tei sen thu6 thu nhap honn 14i vd thud thu nhip hoan l?i phai tla drJo. c x6c dinh theo thu6 suit dg
tinh sC 6p dung cho nam tdi san duoJ thu h6i hat ng pbai tre dugc thani todn dFa trCn cic muc
thuti su6t c6 hipu lirc t4i ngdy k6t thric nnm tdi chinh. Thu6 thu nhap hodn lai duqc ghi nhin hong
Bio c6o kait qud ho?t dong kinh doanl trii khi li€n quan diin c6c kho6n muc dugc ghi thing vdo v6n
chi sd hfru khi d6 thu6 thu nhap doanh nghiep s€ duo.c ghi thing viro v6n chrl sd hitu.
=
=
=r
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16.
li
a
taichinh.
Chenh lfch ry gia phar sinh trong nam lu cdc g;ao dich bang ngoai le cua cic L,hodrn mirc riin t,; co
g6c ngo4i tQ vi chinh lfch tj gi6 do drinh gi6 lqi c'ic khoin muc tidn t$ c6 g6c ngo4i tQ cu5i nam
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n61 bO phdh hqp
th
hiphAidfficdoccn s8tBda.t.tdt.rihhta ghqP
lrlll]
LJil
./:
z:;.
ciic giao dich bing ngo+i t€
C6c giao dich phrit sinh bnng ngoai tC dugc chuyiin d6i theo ti gi6 t?i ngdy phat sinl giao dich. So
gi6 tai ngAy k6t thnc nam
du c6c kho,in muc tiSn t"a c6 giic ngo4i tQ cutii ndm duqc qui di5i lheo
=I
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19
a
=
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c6rue w cd pnin vin rAr er€'n vr?r nnu
lia chi: 36 215 ph6 Lach Tray, phudng Ding ciang, quan NgO
BAo cAo rAr cHiN,H TdNc Hop
Clo ndm tii ch{nh k6t thric ngAy 31 thang 12 nen 20 i2
B,:o IhuyCt minh 860 c6o
a
=
sau khi bir
ho-D (Li6p
dreo)
ch€nh lech ting vA ch€nh lCch giirn dugc ghi nhdn vdo doaDi thu ho?t dong tdi chinb
hoic chi phi tei chinl.
a
gi5 su dpng dii qui d6i c{c giao dich phet sinh bdng rgosi tQ ld tj gi6 thlrc t5 tei thsi diim phdt
sinh giao dich cria ngan hing thu,mg mai noi C6ng ty c6 giao dich ph6t sinh. T! gi6 sri dr,tng d6
denh gi6 l?i s6 du c6c kioan mgc tidn tQ c6 g6c ngoai td cudi nan la li gi6 mua vdo cia ngen hdng
thuorg m?i ho4c gi6 mua vdo binh quan cta c6c ngdn hang thuong mai noi C6ng ty mo tii
khoiin c6ng b5 t?i ngiy k6t thric nam tdi chini.
T!
=
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ti
=
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tri
tnichitrh tdns
Quyan, thaml phil Uai rhOng
gi6 sn d+ng de qui doi tai thdi di€m ngey: 3l/12l201 1 : 20.828 VNDruSD: 27.423 VND/EUR
3 II
1-
Nguy6n
tic
ghi
I2/2012t 20.8 14 \.rNDruSD.
nhin doanh thu vd thu nhap
bd
hdng hoti
Doanh th! bdn hdng h6a dugc ghi nhan khi phin lon rrii ro vi lqi ich grn liAn v6i viCc.sd hau clng
nhu quyAn quin li hdng h6a d6 dugc chuy,in giao cho ngudi mua, vd kh6ng cdn tirn tqi 1eu t5
kh6ng chic chin ding k6 liCq quan diin viec thanh to6n tian, chi phi kdm theo ho{c kle neng hdng
Doanh thu
=
-
b6n
=
bitle bi.
Doanh thu cung cdp dkh vtt
Doanh thu cung cfp dich v9 duqc ghi ni{n khi ki6ng cdn nhang y6u t6 kh6ng chic ch;n d6ng ka
li€n quan ddn vifc thanh rodn tien hoic chi phi kdm theo. Truong hgp dich w duoJ thgc hiCn trong
.iiau lcj' k6 to6n thi doanh thu duo. c ghi An cdn cir vio tj lp dich 4r hoan thdnl tei ngey k5t thtc
ntm tni chinh
=
=
a
=
I
en lar dugc gh, nh+n lren c0 so thor gran
\a
ldr srurt thuc te tung kJ.
*c fi
=
-
lqi nhuin dulc chia
Cd tuc vd lqi nluan duo. c chia duo. c ghi nh{n khi Cong ty duqc quyin nian c6 tuc hoic lqi uan
tu \i:;c gop vdn. Rieng cd nic nh4n bang c6 phiCu kh6rg ghi nhan vdo thu nhAp ni chi theo d6i s6
-
lugng tdng thCm.
=
=
=
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=r
Ci;
t\.
Tii
a
=
=
=
=
tii
chinh
PhAh bqi tdi tAn fii chinh
C6ng ty phan loai cec tAi san tAi chinh thdnh cac ni6m: tdi san ui chini duqc.ghi ni4n theo gi6 tri
hqp li th6ng qua 860 c6o k6t que ho+t d6ng kinh doanh, cic khoin diu tr.r nim girl diln ngiy d6o
h4n. c6c khorin phii thu, tii san tii chinh san s:mg d; bdn. viic phnn loei cdc t:ri san tei chinh ndy
phu thuoc vdo ban ch6t vd msc dich cia tdi sar tdi chinh vd duo. c quy6t dinh t?i thdi djdm ghi nldn
id
ban dau.
TAi sdn titi chinh dnqc ghi nh'in thea gia
tri chinh duo]c
4
hW
l!
th6ng qua Btio cdo
tri hqp
kit
qud hoqt dQng kinh
li
th6ng qua 86o crio k6t qud hoqt
d6ng kinh doanh niiu duo. c n;m giii dd kinn doanh ho{c dugc xtip vdo nh6m phan 6ni theo gi6 tri
oqp I rh6ng qua B;o cdo kdr que hoat dong [inh doanh tei rhbi didm ghi nhdn ban diu.
T;Li
=
sAn
saLn
Tdi sen tdi chini
.
.
duo. c
phan loei ld ghi nhan theo gin
phAn loai vdo nh6m chring lJro6n
nim git di: kinh doanh n6u:
Dugc mua hoac rao ra chri 1eu cho mqc dich bdn la: trong thoi gian ngan:
C6ng ry c6 dinh n6m giii nhim mpc dich thu lgi ng6n han;
i
:-.-:-.-'.;: inhnarlanfubAphdnhapthanhiphdidtdcdoccit srd
1aa qia
tu chinh niaEhap
2A
j/)
4
T
a
c6NG ry c6 pHlN v{r rAr erEn vrir nn'r
: :- : So '15 oh6 Lacb I ray. pbuong Darg C'ang. qu{n Ngd
Bio cio rAr cHiNH rdNc HoP
.
diu tu ndm gift dtin ngay dtio hqn
Cdc khoan deu tu nam gin din ngdy d6o h?n ld c6c tdi san tdi chinh phi ph6i sinl vdi cac kloan
thanh toAn c6 dini ho{c c6 thii x6c din}r vd c6 k} d6o har ci5 dinll md C6ng ty c6 j dlnh vd c6 khd
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Tai sdn
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q
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a
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a
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chinh s&n sang
di
bdn
19,
i
tii
ti
ghi s6 \an ddu cia tdi sdn tdi ch!fth
C6c tdi sin tdi chinh dugc ghi nhAn tai ngdy mua vd dring ghi nhan t4i ngdy b6n. Tei thoi diam gbi
nh|n lAn d^u, tai sen tdi chini dugc x6c dinh theo giri mua./chi phi ph6t hdnh cQng c6c chi phi phrit
sin}l kiic li6n quan truc tidp diin viQc mu4 phAt hanh tai san tai chinn d6.
=
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tari
v6i cec l$oan thani toan co dini ho4c c6
chinh sin sing di: ben li cric tii san tdi chinh phi ph6i sinh duqc x{c d$h Jd sin sirng dA
bdn ho4c kh6ng duo. c phan lo?i ld cdc tdi sen tdi chini ghi ohan theo gi6 tri ha! li th6ng qua Bro
crio kiit qud ho4t dQng kinh doanh, c6c khodn ddu tu gii d6n ngi) d6o han hoic c6c khoen cho vay
vd phdi thu.
Tdi sdn
=
=
dtin ngdy d6o h4n.
C6c k:hoan phei ihu la c6c tai san tdi chini phi ph6i sini
thd x6c dinh vi kh6ng duo. c ni6m yiit tren thi truong.
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=r
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git
Cdc khodn phai thu
=r
T
phd Ht, Phong
C6ng cu tdi chinl phAi sinh (ngo?i tni cec c6ng cu tii chinh ph6i sinh duqc x6c dinh ld mot hgp
ddng bno hnh tai chinh ho4c mQt c6ng cU phdng ngia rui ro hiqu qua).
=
=
Lhann
C:o lam tai chinh k€t thlc ngay 3l th6ng 12 ndin 2012
B;D rbu] dr mitrh Bno c6o tA, chinh t6ng bqp rrjdp theo)
=
=
Qu1in.
Nq ph6i
tri
tdi chinh vd c6ng cg v6n chi sd hfru
C6c c6ng cU tdi chini duic phdn logi ld ng phai trd tiLi chinh ho{c c6ng cg viin chrl sd htrr t+i thdi
di,im ghi nh{n ban diu phir hsp v6i ben chit rn dinh nghia crla ns phdi tld riri chinl vd c6ng cs v6n
cht
sd hau.
Nlphdi tA di ch{nh
C6ng ty phan lo4i ng phai tre tdi chinh thaDi c|ic nh6m: ng phei tle tii chinh duqc ghi nhan theo
gi6 td hqp
th6ng qua Bio c6o.kCt qua ho?t d6ng kinh doanh, c6c khoan nq phei aa tdi chini
duo.,c x6c dinh theo gi6 tri phen b6. ViCc phan 1o4i c6c kloan ng tai chinl phu thuqc rao ban ch6t
vi muc dich cria khoen ng tdi chinh vd dugc quy6t dinh tai thdi diAm ghi nh4n ban deu.
li
jiq phai
tA tii
chinh dta:tc ghi nhdn thea gid tr!
hw ly thong
qua Bdo cdo
ki.
qua hoqt dO g kinh
Nq phei tra tii chinh dLrgc phdn loqi ld ghi nheD- theo gii td hqp ly th6ng qua Brio cdo kdt qui hoqt
d0ng kinh doanh n6u dugc #m git d6 kini doanh ho{c duo. c x6p vdo nh6m phen linh theo gie tii
hgp li thdng qua 860 ceo ket que ho?t dong kinh doanl tai thdi diCm ghi nhfu baa dAu.
aric lthoan nq phAi
ta
dro.
c dlnh lheo giti
ni phdn bo
gie
phan
td
b6 duqc xlic dinl bang giri tri ghi nhln ban
Nq phai tra tei chinh duqc xrc dinh theo
oau cua 19 phai ra Lir; chini nu di cic lhoan hodLn ra gdc. cong hoac Frr cdc kiodn phdn bd lly k6
' n\ rheo phuong phap ldi sJir Lnlrc td cua phin chdni lich gina gid u! ghi ni{a ban d;u \d gi6 lri
dio han, trir di c6c khoan giem tln (f.uc tidp hoac th6ng qua viec sL:r dung mot tai l*oan du phdng)
do gidm gi6 td hoAc do kh6ng th€ thu h6i.
rAi chinh
Phuong phep lei suii thgc ta ld phuong phip tinh todn gii tri pbdn bo cia mqt ho4c mot nh6m ng
phdi fie tdi chinl vd phan b6 thu nhap lei ho4c chi phi lai tong kj' c6 licn quan. Lai surt thlrc t6 lel
lai s#t chii:t kh6u cec luAng tiSn uoc tinh s€ chi tri hoac nhAn duo. c trong tua,lg lai trong suilt vdng
doi du ki6n cLia c6ng c1r tii chinh hoic ngin hon, niiu cdn thi6t, tro va gi6 tli ghi sd hien tai thudn
cua ng phai fia tdi chinh.
a:':-.:rhinhnnrkn6!b,)phAnhqptuahh
phai dtuc doc cnnq tut Ba. cio
di .hikh l6he
hdP
2T
I
\
-)
-
=r
c6NG TY cd PHIN
Dia chi: Sii
BAo cAo
ti ghi ta ban ddt cia no phai tra rai Lhinh
lai tho' diem ghi n]t4n ldn ddu. c6c khodn no phai tre tai chinh duoc xric dini theo gi6 phet heni
cong crc chi phi ptdt sinh liCn quan t4!c ti6p d6n vifc ph6t hinh no tai chinh d6.
C6ng c1tv6n
chi
hftu
sd
Cong cU !6n chi so hihr la hqp dong chrmg t6 dugc nhihg
sau kti tnJ di toan b0 nghia vr,l.
20.
-
Bi trir
cdc c6ng cU
tii
bang can 0or ke toan
I
san cria C6ng
tv
kJr r
va chr knr
chinh chi duoc bir tn! vo'i nhau ve hinh bey gie tri
thLLan tren
ong ty:
C6 quy€n hqp phtp dd bn tnl gin tri de
duo.
c ghi nhQn; vd
C6 du dinh thanh to6n hCn cd so thuin hodc ghi nhan tAi sen vd thanh to6n ng phai t e cing
m6t thoi di6n.
=
21,
+
Brio crio theo bQ phin
Bo,phdn theo linh.vFc kinh doanh li mot phin c6 thA x6c dinl ri6ng biet tham gia vdo qu6 trinh siLn
ruit hoic cung cdp sdn phim. dich vI va co rui ro lqi ich kinn 16 kidc vo; cdc b9 ph+n kinn
ri
-
doanh kh6c.
l1tc dia lf ld mQt phan c6 th6 Xic dinh riCng bi€t tham gia vdo qu6 trinh sin xuit
hodc cung c6p sin phim, dich vI trong ph?m vi m6t m6i tntdng kini tii cq th6 vi c6 rrii ro vi lgi
ich kinh t6 l$6c v6i c6c bO phAn kinh doanh trong c6c m6i trumg kinh t6 khec.
BO phan theo k'hu
=
=
22.
=l
Ben li6n quaD
C6c bCn duoc coi ld li€n quan ni5u mQt bdn c6 khd ndng ki6m so6t hoac c6 eni hudng dAng ka d6i
voi b€n kia trong vi€c ra quy6t dirh c6c chidr sech tii chilh vd hopt dQng. C6c bCn cfing dugc xem
li bdn li€n quan ntiu cirng chiu sq ki6m so6t chung hay chiu inh hudng dring k6 chung.
=
Trong vi$c xem x6t m6i quan hC crla c6c ban
-
liin
quan, b6n ch6t c,ia m,ii quan
hi dugc chi trgng
nnleu hon hLnn inLjc phap ty.
=
Giao dich voi c6c bCn c6 li6n quan trong nam
=
TE6NG TN BO sr,T{c cHo
=
rcf roAx
=
lgi ich cdn lai va tai
lii
chidh
C6c tdi san tdi chinl va ng ph6i tri
.
.
=
+
rir
Gia
-
=
uu
cHiNH T6NG Hop
thtc nedy 3 i rhAng 12 nEn 2012
Bin thuy6t minh B60 c{o tei chinh t,ing hq? (ti6p theo)
=
=r
v{n rAr arEr vrlr
s ph6 Lach Tray, phui'ng Dang ciang, qufn Ng6 Quydn, thern phii Hai lhOng
Cho tram tai chfirh k6t
=
+
=l
a
2 I
l-
Tian
vi
rdxc ugr
c4c
duo. c
t
nh bdy o thuyait minh sit
UII.2.
cic KHoiN MUc rRiNE BAy rRoNG
B.iNc cAN DOI
ii,
khoin tudng tluong tidn
Sii cu6i nem
=
Tidn m{t
=!
t
56
489.708.103
ren gul ngan hang
c0og
diu
nem
928.101.995
10.265.056.918
53 .639
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10.754,165.021
5,1.567.596.525
65.,188.609.185
'7
-
a
=
=
-{
2.
PhAi thu khich
Ttinh
bary
hing
theo don t'i fih1t sdu:
Vnn phdng C6ng ry
Xi nghiQp Dich vp vd Dqi
Ran&uftmihhn
y
b nat
b6
phih ha?
th
lj
s6
So!
h,n phAi au./c
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994.829.673
doc cnnsrati Brta cda
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I
iriu nlm
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c6NG TY cd PHAN vAN rAr srfN vrir NrM
:!a cinr Sii 215 ph6 Lach Tray, phudng Ding ciang, quen Ng6 Quyin, th&h
Bi,o cio rAr cHiNH TONG HoP
C5o Ldm lai chinh k6t thic ngdy 31 thdng 12 nam 2012
8in rhurdt minb Bno cdo tri chlnh t6ng hqp (ti€p lbeo)
{
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ri nhr
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10.051.067.530
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28.329.106
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2.998.002.147
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Qu] om dau lhar san
C6 tuc, lgi niuan dugc chia
Thud
6u ni4p
cd nlan phai lhu cdn ba. nhAn vien
Thii lao Hgi ddng quan
fi
nlm
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159.246.041
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4.333.846.898
6.564.420 .592
30.'77
236.600.000
270.100.000
169.361.150
t82.895.759
228.658.035
521.658.035
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chung kloAn
5.200
.181 .424
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29.68t.'796
29.350.068
9.090.909
dinh nhd 122NTT
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Vi6n Duong Vinashine (chi
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