bao cao thuong nien nam 2016

C O N G T Y C 6 P H A N V A N T A I B I E N H A I A U ( M A C K : SSG)
So 12 Doan Nhu Hai phucmg 12 quan 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 THirdNG NIEN
NAM 2016

Thanh pho Ho Chi Minh, thdng 4 nam 2017


CONG TY CO PHAN VAN TAI BIEN HAI AU
•

So 12 Do£ln Nhu Hai phucmg 12 qu^n 4 Tp. H C M
Tel: 08.38266254/38266781; Fax: 08.38266712
Website: www.seagullshipping.com.vn
E-mail:

BAO CAO THirONG NIEN NAM 2016
Ma C K : SSG
I. Thong tin chung
i . Thdng tin khai qudt: Lfch sik hoat dfng cua Cong ty
Ten Cong ty

Cong ty Co phan Van tai bien Hai Au

Ten viet tat

SESCO

Ten Tieng Anh

SEAGULL SHIPPING COMPANY

Bieu tuomg cua Cong ty :
GiSyCNDKKD

:

i SlE»DO

S6 4103000083 do So Kd hoach va Ddu tu
TP.H6 Chi Minh cap, d ^ g ky lln dau ngay
01/06/2000, dang ky thay d6i lin thur 7 ngay
07/07/2016.

•

Von dieu le

50.000.000.000 d6ng (Nam mucri ty ddng).

•

Dia chi

S6 12 Doan Nhu Hai, p. 12, Quan 4, Tp. HCM.

•

Dien thoai

(84-08)3 8266781

•

Fax:

(84-08)38266712

•

Webside

www.seagullshipping.com.vn

•

Ma CO phieu

SSG

c
VA^


- Qua trinh hinh thanh va phdt triin:
Nam 2000, theo chuong trinh c6 phan hoa doanh nghiep Nha nirdrc cua Chinh
phu, cong ty c6 phin Van tai bi^n Hai Au dugrc thanh lap theo quylt dinh s6

29/2000/QD-TTg ngay 28/02/2000 cua Thu tuong Chinh phu. Tu mot cong ty nha
nuac true thupc Cong ty van tai Bien Viet Nam (Vosco) chuyin d6i mo hinh hoat
dong thanh cong ty c6 phan.
Tai thai diem c6 phan hoa, tai san cua Cong ty c6 ph§n Van tai biln Hai Au la
tau van tai hang kho mang ten Southern Star, c6 tai trong 6.500 DWT, dong n^m
1983, tri gia tai san khoang 13,5 ty d6ng. V6n c6 phlin la 15.000.000.000 ddng.
Kinh doanh van tai bien la hoat dpng kinh doanh chinh. Cong ty c6 dpi tau
chuyen cha hang hoa xuat khau, nhap khau va van chuyen hang hoa giiJa cac cang
quoc te. Vung boat dpng cua dpi tau Cong ty khong ban che. Sau 14 nam boat dpng,
Hai Au da c6 nhiJng buofc phat trien nhit dinh. Khach hang tin tu6ng dpi tau cong ty
van chuyin hang hoa an toan, dam bao chSt luang. Dpi tau cong ty tir 01 con tau
trong tai 6.500 tan khi thanh lap den cu6i n t a 2006 dpi tau phat trien thanh 04 tau
vdi tong trong tai tren 30.000 tan. Den 31/12/2016 dpi tau cong ty con 02 tau vai
tong trpng tai 21.266 tan, tuoi tau binh quan 13 tuoi.
Cu6i nam 2008, cong ty diu tu mua tru sd so 12 Doan Nhu Hai phucmg 12
quan 4 Tp. H6 Chi Minh. Trong qua trinh boat dpng, cong ty luon c6 gang tuan thu
phap luat tai Viet Nam va phap luat quoc te. Thue hi?n day dii nghla vu doi vai ngan
sach nha nuac, khong na dpng thue.
Ngay 05/01/2011, c6 phieu cong ty duac niem yet tai Sd Giao dich chiing
khoan Ha Npi (HNX) vdi ma chumg khoan SSG. Do bi 16 3 nSm lien tiep, ngay
15/05/2015, CO phieu cong ty bi buy niem yet tai HNX.
Tu ngay 03/06/2015, c6 phieu c6ng ty (SSG) niem yet va dang ky giao dich
tai thi truong UPCOM.
Z Nganh nghi vd dfa ban kinh doanh
- Nganh nghe kinh doanh chinh cua cong ty la van tai bien trong va ngoai
nuac.
- Dia ban kinh doanh: Van tai hang hoa gifta cac cang trong nuac, gifta cang
trong nuac va quoc te, giita cac cang quoc te. Cac tau cua cong ty chu yeu boat dpng
a khu vuc Dong Nam A va BSc a.
3. Thdng tin vi mo hinh quan trj^ tS chitc kinh doanh vd bS may quan ly,

Cong ty C6 phhn Van tai bien Hai Au boat dpng theo Luat doanh nghiep
2015, Dieu le Cong ty. Bp Luat Hang Hai va cac luat khacco lien quan


4, Djnh hu&ng phdt trien
- Cong ty c6 ging tre hoa, tang trpng tai dpi tau. Tuy nhi6n, hifn nay kinh
doanh van tai bien g5p rat nhieu kho khSn nen tarn thai cong ty chua diu tu th6m
tau, phat trien cac dich vu khac.
- Trong qua trinh kinh doanh, cong ty luon tuan thii theo cac quy trinh quan ly
an toan dam bao an toan doi vai moi truong, xa hoi va cong dong.
5. Cdc rui ro:
Sau mpt thai gian giam gia, hien nay gia dau l^i tang, chi phi nhien lieu, diu
nhat la cac khoan muc chi phi Ion chiem tren 40% doanh thu. Gia dau tSng, chi phi
dich vu hang hai tang, hang hoa khan hiem, tau ch^y rong nhi^u ma gia cuac van tai
giam khien cho cac doanh nghiep van tai bien hien nay gap rat nhieu kho khSn.
Khung hoang kinh te khu vuc va die giai sdn xuat dinh tre anh huong manh me den
kinh doanh van tai bi6n. Ngoai ra, thai tiet ciing la mpt ylu t6 hit khd khan^ anh
huong den an toan cua con ngu5i, tai sdn va hang hoa van chuyen, thdi gian xep do
hang hoa. De ngan ngua rui ro, cong ty luon tham gia day du cac loai bao hiem nhu
bao hiem than tau, bao hiem trach nhiem dan su chu tau doi vai ben thu 3, bao hiem
tai nan thuyen vien.
II. Tinh hmh hoat dong trong nam n^m 2016
1. Tinh hinh hoat dpng san xudt kinh doanh
Nam 2016, thi truong kinh doanh van tai bien van rat am dam. Gia dau tSng,
hang hoa khan hiem, tau phai chay r6ng nhieu nen hifu qua kinh doanh thap.
3


D8 dam bao hieu qua kinh doanh va d^t dugc cac chi tieu do D^i hoi d6ng c6
dong nam 2016, Ban di6u hanh c6 gSng tim khach hang cho thue dinh ban ca 02 tau.

Tuy nhien khach hang chi thue tau Sea Dream, khong thue tau Sea Dragon. Giij:a
thang 11/2016, mai c6 khach hang thue dinh ban Sea Dragon.
Cong ty da phai cit giam chi tieu, ban che toi da cac chi phi trong quan ly
khai thac dpi tau. Ngoai ra phai ke den su dong thuan va g3n bo cua can bp cong
nhan vien trong cong ty da chia se kho khan sat canh cung nhau dua cong ty vupt
qua giai doan kho khan
- Kit qua hoat dong kinh doanh trong nam 2016
PHE D U Y | T

s6
XT

NOlDUNG

CUA
D A I H O I fi6NG
C6 DONG

THy*C H l f N
NAM 2016

SO SANH TH V*C
m^N vofi
PHE D U Y | : T

SO SAN;H V 6 l
THV*C HI$N
NAM 2015

1

long doanh thu van t^i
bi6n (trieu dong)

60.000

52.170

86,95%

68,30%

2

Quy Iirotig (trieu dong)

8.600

8.507

98,92%

101,47%

3

Miic trich khau hao tau

4

Lgfi nhu|n sau thu6
TNDN (trieu Sng)

- Tau Sea Dream: - Tau Sea Dream: - Tau Sea Dream:
5%
5%
5%
- Tau Sea
- Tau Sea Dragon: - TAu Sea Dragon:
Dragon: 6,67%
6,67%
6,67%
(4.489)

(14.834)

-

100,00%
(nam 2015
Cong ty Id
11.623 trieu
dong)

- Tinh hinh thue hien so v&i ke hogeh
Trong nSm 2016 Cong ty da hoan thanh cdc Nghi quy^t cua Dai hpi d6ng C6
dong Cong ty ve khau hao tau, trich quy tien luang, nhung khong hoan thanh duac
chi tieu doanh thu va lai nhuan. Trong do:
- Tong doanh thu van tai d^t 52.170 trieu dong, bing 86,95% ke hoach
(60.000 tri^u d6ng) do tir ngay 22/08/2015, cuoc thug dinh han tau giam 9% so v6i

thai diem lap ke hoach va tau Sea Dragon cho thue dinh han 45 ngay tu 17/11 den
31/12/2016 (ke hoach tau Sea Dragon tu khai thac ca nSm 2016).
- Quy ti6n luang quy^t toan thirc t6 la 8.507 tri^u ddng bang 98,92% kk hoach
(8.600 trieu dong). Nhu vay Cong ty da chu dpng ti6t giam mpt phan chi phi tien
luang theo dan gia dupe phe duyet.
- Khau hao tau Sea Dragon la 6,67% va khau hao tau Sea Dream la 5,0%,
bang 100%ka hoach.
- Mifc chi thu lao Hpi ddng Quan tri va Ban Ki6m sodt: Khong c6.

4


- Nam 2016 Cong ty bi 16 14.834 trieu d6ng, trong do lo ho£it dong tai chinh la
5.176 trieu dong (16phdt sinh do lai vay Id 3.918 trieu ddng vd Id chenh l^ch ty gid la
1.258 trieu ddng) va 16 cua hoat dpng khai thdc tau la: 9.658 trifu d6ng,
Nhu vay du c6 nhi^u c6 gSng v6 cac chi tieu neu tren nhung Cong ty vin khong
dat ke hoach ve chi tieu doanh thu va Igd nhuan do Dai hpi d6ng c6 d6ng thuong nien
ngay 21/04/2016 da thong qua. Viec 16 kinh doanh nam 2016 cao hon n t o 2015 cung
la thue trang chung cua cac doanh nghiep kinh doanh van tai bi6n hien nay nhit la cac
doanh nghiep dau tu vay USD de mua tau
2. To chitc vd nhan sw:
- Danh sdch Ban dieu hanh vd cdc cdn bd quan Iv:
9

STT

H9

Cbirc danh

T^l^Hh^cSphan
'c6
bieu quy^t

Giam d6c

3,10%

Ke toan truong

0,10%

ten

1

Nguyen Hiiu Hoan

2

Le Thanh Ha

3

Nguyin Cao Thing

Truong phong Khai thac Thuong vu

0,85%

4

Nguyen Xuan Lpc

Truong Ky thu§t - V^t tu

0%

5

Nguyin Van Trung

Truong phong Phap che
An toan

0%

- Ly lich Ban dieu hdnh
a. Thanh vien Hoi dong quan tri kiem Gi§ni doc dieu hanh
1. Hp va ten: Nguyin Hihi Hoan
2. Gioi tinh: Nam
3. Trinh dp chuyen m6n: Ky su kinh t6 van tai bien
4. Qua trinh cong tac:
Tir 1979-1983

Can bp Phong Hang hai Cong ty Van tai biSn Viet Nam

Tu 1983-1988

Can bp Phong Khai thac Thuong vu Cong ty Van tai

bien Viet Nam

Tir 1989-1990

Quan tri truong tau T6 Lich

TIT 1990-1995

Dai di?n C6ng ty Van tai bien Viet Nam tai Thai Lan,
Giam d6c di6u hanh Cong ty lien doanh Van tai hikn
TVS tai Bangkok, Thai Lan

Tir 1995-2000

Giam d6c Cong tj^ Van tdi bi6n Hai Au, thupc Cong ty
Van tai bi6n Viet Nam


Tu 2000- 2002

Uy vien Hoi d6ng Quan tri kiem Giam d6c Biku hanh
Cong ty C6 phan Van tai bi6n Hai Au.

Tir 2002-2008

Uy vidn Hpi d6ng Quan tri Cong ty C6 ph§n Vdn tai
bi^n Hai Au, Pho truong ban K6 hoach Dhu tu C\ic
Hang hai Viet Nam

Tir 2008 - 2014

Uy vien Hpi ddng Quan tri kiem Giam d6c Dieu hanh
Cong ty C6 phin Van tai bi6n Hai Au.

Tir 2014-2015

Pho Chu tich Hpi ddng Quan tri kiem Giam d6c Biku
hanh Cong ty Co phan Van tai biln Hai Au.

b. Ke toan trirong
1. Hp va ten: Le Thanh Ha
2. Gioi tinh: nvc
3. Trinh dp chuyen mon: Cur nhan Kinh ti
4. Qua trinh cong tac:
Tir 1997-1999

: Lam viec tai phong Tai chinh - K6 toan Cong ty Van
tai bien Viet Nam

X

Tu 1999-2000

: Lam viec tai Cong ty V§n tai biln Hai Au true thupc
Cong ty V§n tai bien Vipt Nam

Tu* 2000-d6n nay

: Lam viec tai Cong ty C6 phhn Van tdi hikn Hai Au

- S6 luang nhan vien cong ty vao ngay 31/12/2016 la 47 nguoi,
- Chinh sach doi voi nguoi lao dpng:
•
Chinh sdch tuyen d^ng, hudn luyen vd ddo tgo:
De giam bat chi phi trong nam, cong ty da giam bat bp may quan ly van
phong. Nang cao hieu qua cong viec cua tOmg can bp cong nhan vien, khong tuyen
them nguoi khi ngudi lao dpng nghi. Khong bo sung churc danh Pho Giam doc
thuat khi can bp giii vi tri nay ve huu.
Nham dam bao so luang, ch^t luang cua thuyen vien lam vipc tren cac con tau
trong dieu ki§n n§ng nhpc nguy hiem, c6ng ty xay dung ke hoach tu^en dung lao
dpng d^ bo sung ngu6n nhan luc. Cong ty thue hien chinh sach tuyen dung cong
khai, rpng rai, dung chuyen mon nghiep vu. Sau khi tuyen dung, dupe Cong ty huan
luyen co ban nhim dam bao hoan thanh cong viec duac giao.
•

Chinh sdch bao dam an todn lao dong:

Mpi chirc danh lam viec tren tau deu dupe huan luyen va c6 chijmg chi an toan
phu hpfp, dupe trang bi phong hp ca nhan dam bao yeu cau an to^. To chuc mang
6


luai an toan vf sinh, dam bao don d6c, nhic nha thue hien quy trinh an toan trong
tung ca lam viec.
•

Chinh sdch tien Immg:

Quy tien luang khong tang trong khi do gia nhan cong cang ngay cang tang vi
tien luomg, tidn cong la don bay de tSng nang suit lao dpng va tang cuong hieu qua

cong tac. De dam bao luang cho kh6i thuyen vien, Wh giam thilu chi phi tih\,
cong ty da giam luong khoi quan ly. Chinh sdch tien luang duoc xay dung tren co
so dam bao hai hoa cac Ipi fch ciia cong ty va Ngucri lao dpng, phu hop dSc thu cua
nganh nghe di bien va thi truong lao dpng.
Chinh sdch phuc lai:
Cong doan cong ty cham lo dcri s6ng cua can bp cong nhan vien va thuy6n
vien, thucmg xuySn thto hoi 6m dau, hieu hi. Tit ca cac tau cua C6ng ty d8u co
phong cau lac b6 duoc trang bi diy du cdc trang thiet bi phyc v\ doi s6ng tinh thin
thuyen vien khi lam viec trong dieu kien ndng nhpc, nguy hilm.
3. Tinh hinh dau tu, tinh hinh thwc hi$n cdc du an:
Nam 2016 tinh hinh kinh doanh van tdi bien noi chung vd cong ty co phan Van
tai biln Hai Au n6i rieng chua co diu hieu khoi sic. Tuy gia dau da giam sau so vdi
nam 2014, nhung hang hoa luan chuyln khan hi6m lam cho nganh van tai bien hang
kho am dam. Cong ty da t^m dung khong tiep tuc dam phan, giao dich voi cac don
vi m6i gioi mua ban tau.
4. Tinh hinh tai chinh
a. Tinh hinh tai chinh:
Don vi tinh: VND

Chitiiu

Nam 2015

Nam 2016

% TSng giam

Tong gid tri tai san

144.028.371.326

121.335,697.911

84,24%

Doanh thu thuan

76.385.554.838

52.170.205.312

68,30%

Lai nhuan tit hoat dong
kinh doanh

(11.526.109.855) (14.831.921.568)

Lai nhuan khdc

(96.699.124)

(2.100.000)

Lai nhuan truac thue

(11.622.808.979) (14.834.021.568)

Lai nhuan sau thue

(11.622.808.979) (14.834.021.568)

Ty le lai nhuan tra co tuc

0

0


b. Cdc chi tieu tai chinh chu yeu:
Cdc chi tieu

Nam 2015

Mm 2016

/. Chitiiu vi kha nang thanh todn
- He s6 thanh toan ngSn han
TSLD/ Nangdn han
- He so thanh toan nhanh
(TSLD-Hang t6n kho)/ No ngdn han
2. Chi tiiu ve ca cau von
- He so ngf/Tong tai san (Idn)
- He so ngr/V6n chu s6 huu (lan)
5. Chi tieu vi nang Itrc ho^t dpng
- Vong quay Hang ton kho
Gia von hang ban/ Ton kho binh quan
- Doanh thu thuin/ Tong tai san (Idn)
4. Chitiiu ve kha nang sinh l^i

0,14
0,12

0,03
0,02

0,60
-10,89

1,19
-6,34

22,29
0,53

40,36
0,43

- He so Lai nhuan sau thue/Doanh thu thuan

-15,22%

-28,00%

- He s6 Lai nhuan sau thud/Von chu sa huxi

148%

65%

- He so Led nhuan sau thue/Tong tai san
- He so Lpi nhuan tir hoat dpng kinh doanh/
Doanh thu thuan

-8%

-12%

-15,09%

-28,00%

* vi kha nang thanh todn: He so thanh todn ngan ban va he so kha nang thanh
toan nhanh la chi s6 the hi§n kha ndng thanh toan cdc khoan na ngan ban khi dkxi
ban tra na cua Cong ty. He so kha nang thanh toan cua cong ty nam 2016 khong t6t
bdng nam 2015 do gia cuac van tai giam khien doanh thu sut giam nhung chi phi
dich vu khong gidm.
* Vi ca cdu vSn: Phdn lan nguon v6n boat dong cua cong ty duac tai tra tu
ngu6n v6n vay. Cong ty da su* dung don bdy tai chinh d mure tuong doi lan. Day
cung la net dac trung cua cac doanh nghipp van tai bien khi ddu tu phat trien va tre
boa dpi tau. V6n vay thucmg chi8m 70-75% gia tau. Nam 2016, he s6 np tren tdng
tai san cua cong ty tang so vcri nam 2015.
* vi hi$u qua sinh lai: Thi truong van tai bien trong nam 2016 khong co dau
hieu khdi sic nen cong ty bi 16 do gia cudc sut giam. Tau nam da sua chiia dinh ky
25 ngay.
5. Ca cdu cS ddng, thay dSi von ddu tir cua chd s& hitu
a. Cd phan
- S6 luong c6 phi€u dang luu hanh la 5.000.000 c6 phi^u pho thong (Nam
trieu CO phieu).
8

- Hien nay Trung tarn luu ky chung khoan quan ly s6 c6 dong nen danh sach
c6 dong chi duac cung ckp khi cong ty thue hien viec eh6t quy8n c6 dong theo ludt
dinh.
b. Ca cdu CO ddng
- Thong tin chi tiet ve timg co dong Idn (So h&n tir 5% v6n tra len):
STT

Ten CO dong

Dja chi

Ty If SOT hfru /
Von dieu If

1

T6ng Cty Hang
Hai V N ~ Cong ty
TNHH MTV

Toa nha Ocean Park, s6 1 Dao Duy Anh,
Q.Dong Da, Ha Noi

26,46%

2

Tong cong ty Bao

Viet Nhan Thp

Ting 37, keangnam Hanoi Landmark
tower, ducmg Pham Hiing, quan Nam tu
Liem,TPHaN9i

8,82%

3

Cty CP Quan Ly
Quy Tin Phat

phong 305, ting 3, thap A, toa nha Sky
Tower, s6 88 Lang Ha, Dong Da Ha Noi

8,82%

4

Co dong nho

55,90%
y\

c. Tinh hinh thay doi vdn dau tu cua chu sa huu:

N

Trong nSin, v6n di8u le cua Cong ty khong tha); d6i: 50.000.000.0000 VND

(Nam muai ty d6ng) do khong phdt smh dot tang v6n c6 phan nao.
d. Giao dich cd phieu quy
So luang CO phieu quy hien tai la 18.810 co phieu. Trong nam khong phat
sinh giao dich co phieu quy
c. Cdc chung khodn khdc
- Cong ty khong co trai phieu dang luu hanh theo timg loai (trai phieu co the
chuyen doi, trai phieu khong the chuyen doi...)
6. Bao cdo tac dpng lien quan den moi trudng vd xd hpi cua cong ty
6.1 Quan Iv ngudn nguyen vat lieu
Nganh nghe kinh doanh cua cong ty la van tai bien. Day la nganh dich vu khong
phai nganh san xuat nen khong co nguyen vat lieu dau vao.
6.2 Tieu thu nang luong:
a. Nang luang tieu thu true tiep: cac tau khi van hanh khai thac sir dung dau D/O va
F/0. Ngoai ra tren vdn phong tieu thu dien sinh ho£it.
r

b. Nang lu<^g tiet kiem:
- Van hanh tau hoat dong vai toe do hgrp ly de giam thieu muc tieu hao nhien lieu.
Trong sinh boat cua Thuyen vien, ti6t kiem dien dk giam nhieu li^u cho may den.
9


- Doi vai dien sinh hoat tren van phong: Tik kiem di^n t6i da: Ra vao dong cua, tit
den. Han chfi bat di8u boa. Sijf dung cac nang luomg thien nhien khi di6u kien thai
tiet cho phep.
c. Cdc bao cdo, sang kien, tiet kiem nang lu(mg: Han che sir dving dieu boa trong
kh6i van phong nhim giam su thoat nhiet ra ngoai khong khi va thai khi C02. Tr6ng
nhieu cay xanh trong khuon vien cong ty tao bong mat 6k giam thilu cong suit lam
viec cac thiet bi lam mat.
6.3 Tieu thu nuac:

a. Ngudn cung cap nude vd lu^mg nude su dting:
+ Doi vai cac tau van hanh tren bien: Nu6c dugfc mua tu cac nha cung cip dich vu
tau bi6n khi cap cang va dupe du tru* trong cac ket nu6c. Ngoai ra, m0t s6 tau bi6n
CO thd san xuit duac nu6c ngpt tu nuac bi^n. Trung binh m§i tau hikn sir dung gin 8
tan nuac/ ngay. Nuac duac dung de phuc vu sinh boat cho thuyen vien va rOra him
hang sau khi dQ hang, lam mat may.
+ Doi vai kh6i van phong: Nuac duac mua tu cac cong ty cap nuac va phuc vu ca
nhan trong thdi gian lam vipc tai van phdng. Khdi lupng nude su dung hang thang
khoang 25 m^/ thang.
b) Ty le phan tram vd tong luang nu&c tdi che vd tai sic dung
+ Tren cac tau bien, khi chay bien cac tau co the lpc dupe khoang 4 tin nude ngpt/
ngay. Lupng nude trung cit nay chi sijr dung d l nia him hang, tim giat khong dung
de nau nudng hay Sn uong.
6.4. Tuan thu phap lugt ve bao ve mdi truong
Do cac tau ciia cong ty boat dpng khong gidi ban tren cac vung bien tren thS gidi.
Chinh vi vay, cong ty luon luon tuan thu nghiem ngat luat phap cua Vi§t nam va cac
nude sd tai trong do cd phap luat ve bao vf mdi truong. Trong nSm cong ty khong bi
xu phat vi pham vi luon tuan thii luat phap va cac quy dinh ve mdi truong.
6.5. Chinh sdch Hen quan den ngudi lao ddng
a) Sd luang lao dong, muc luang trung binh doi vdn nguai lao ddng
So luong ngudi lao dpng cong ty tai thdi diem 31/12/2016 la 47 ngudi. Muc luong
binh quSn tren 10 trieu ddng/ ngudi.
b) Chinh sdch lao ddng nham dam bdo sue khoe, an todn vd phuc lai eua nguai lao
dong:
Ngudi lao dpng cong ty dupe ddng BHXH, BHYT, BHTN diy du. Ngoai ra cong ty
con tham gia bao hiem trach nhiem dan sir cua chu tau vdi ben thu 3, tham gia bao
hiem tai nan thuyen vien.
Che dp phuc Ipi cua ngudi lao dpng: Cong ty to chuc thSm hoi, dpng vien ngudi lao
dpng va gia dinh theo dung quy dinh cua phap luat
e) Hoat ddng ddo tao nguai lao dong:

10


Nghe di bien la nganh nghS doc hai, nguy hiam. Cac thuySn vien khi nhap tau d6u
qua cac lop huin luy?n an toan tit ca ban d^n nang cao, cuu sinh, cim hoa. Ngoai ra
theo quy dinh cua phap lu^t, khi tren hikn dinh ky ngudi lao dong phai td chijrc thue
tap cijru sinh, cuu hda.
- So gia dao tao trung binh moi nam, theo nhan vien vd theo phan loai nhan vien:
Thuyen vien cong ty dam bao s6 gid dao tao theo dung quy dinh cua phap luat Viet
Nam va quoc te.
- Cdc chuong trinh phdt trien ky nang vd hoc tap lien tuc de ho tra ngudi lao ddng
ddm bdo CO viec lam vd phdt trien su nghiep
Cong ty luon tao dieu kien cho ngudi lao dong hoc tap, phat trien chuyen mon.
Ngudi lao dong cd chuyen mon nghiep vu cao la nhan td quan trong dam bao cho ho
on dinh cong viec va phat trien su nghiep.
6.6. Bdo cdo lien quan den trach nhiem ddi vai cdng ddng diaphtrang
HSng nSm, cdng ty hd tra tai chinh cho chuong trinh phat tri€n cong ddng do chinh
quy6n, Dang uy, cdng doan dia phuong noi cdng ty ddng tru sd phat dpng.
6.7. Bdo cdo lien quan den hoat ddng thi truang vdn xanh theo huong dan cua
UBCKNN: khong
III. Bao cao va danh gia cua Ban Giam doc:
L Danh gid kit qua hopt dgng san xudt kinh doanh:
1.1 Doanh thu
Chi tieu doanh thu trong van tai bien la quan trpng vi nd la chi tieu "dau vao"
ciia van tai; tuy nhien chi s6 doanh thu cua Cdng ty trong nam 2016 ph\ thuOc vao
hmh thurc khai thac tau. Tau duac dua vao hinh thure khai thac chay " hang chuyen "
hay " cho thue djnh ban Tsii thdi di6m xay dung chi tieu doanh thu nam 2016,
HDQT va Ban dieu hanh dua vao hinh thtrc khai thac tau: Tau Sea Dream cho thue
dinh ban (time charter) cdn tau Sea Dragon cdng ty tir khai thac. Thue t6 nam 2016
tau Sea Dream cho thue dinh ban ca nam nhung den 21/8/2016 gia thue tau dinh ban

giam con tau Sea Dragon cho thue dinh ban tir ngay 16/11 ciing vdi mpt vai kho
khan khong ludng dupe da dan den doanh thu giam so vdi ke hoach.
a. Tau Sea Dream
Do tinh hinh hang hda khan hi6m, gia nhien lieu nhich 16n, cude giam Ngudi
thue tau bi Id nSng, nen den cuoi thang 7/2016, ngudi thue tau thdng bao se tra tau
sau chuyen cuoi ciing dir kien vao trung tuan thang 8. Sau khi xem xet thi trudng
van tai, cdng ty quyet dinh tiep tuc cho thue vdi gia cudc giam 10%. Nen tong doanh
thu gidm so vdi thdi di^m phe duyet kg ho^ch 2016 la 88.153,10
tuan§ duong
1.997 trieu ddng. Ngoai ra khi xay d\mg k i ho^ch thdi gian len da dir kien la 20
ngay. Tuy nhien do mua nhieu, tau trong da khdng ra dupe nen thirc te mat 25 ngay
khien doanh thu giam 340 trieu ddng. Nen tdng doanh thu giam so vdi k6 hoach la
2.337 trieu ddng.
11


b. Tau Sea Dragon
Tau nay cong ty ty khai thac 321 ngay (tir 1/1 din 16/11/2016). Truac tinh
hinh hang boa khan hidm, gid cuac thdp, nhien lipu nhich din len va phuong an cho
thu6 dinh ban hi^u qua hon phuong an tu khai thac, cong ty da cho tau vao thue djnh
han.
N6u tinh doanh thu 45 ngay tau cho thue dinh ban tuong duong vdi doanh thu
cua 321 ngay tu khai thac thi doanh thu tu khai thac tau Sea dragon nam 2016 nhu
ke hoach la 36.320 trieu ddng nen tau nay thiSu hut so vdi kk hoach 1.000 trieu
dong.
Doanh thu ca 2 tau nam 2016 la 52.170 trieu ddng dat 86,95% so vdi ki hoach
la 60.000 trieu ddng va bdng 68,30% so vdi nam 2015 (76.386 trieu ddng).
1.2 Chi phi tien luong
Trong nam 2016, cdng ty da chi tra cho ngudi lao ddng 8.507 tripu ddng bSng
98,92% so vdi phe duyet cua Dai hdi ddng cd ddng (8.600 trieu ddng). Cong ty da

giam 93 trieu ddng chi phi tihn luong. D6 giam Id cdng ty da cd gdng ti8t kiem chi
phi tien luong bSng each giam bien che khdi gian tiep (cdng ty khdng cd churc danh
Phd giam ddc ky thuat); giam luong khdi van phdng. Sau khi tim hieu thi trudng lao
ddng, cdng ty buoc phai tang luong mpt sd churc danh cua thuyen vien tir thang
12/2016 de thuyen vien yen tdm gin bd vdi cdng ty.
Hien nay, so vdi cac cdng ty v$n tai bien cimg quy md trong nude, cung
nganh nghe, quy md va cd tau, viing boat ddng mure luomg cua ngudi lao dpng d
cdng ty thap hon.
1.3 Khau hao cor ban
Khau hao co ban ddi vdi hai tau binh quan la 5,62%/ nguyen gia bang 100%
ke hoach. Tau Sea Dream khdu hao d mijfc 5% / nguyen gia; tau Sea Dragon d mure
6,67%.
1.4

An to^n - phap che, bao hiem tau, thuyen vien
a. An ninh - an toan hang hai

Trong nam 2016 cd 10 lupt kiem tra ciia PSC d cac cang phat hien mpt sd
khigm khuyet. Cdng ty da khic phuc kip thdi de tranh mat ngay tau ddng thdi phan
tich, lam r5 nguyen nhan de nit kinh nghiem.
b. Bao hi^m tau
Cdng ty da tham gia diy du Bao hilm trach nhi^m dan s\ chu tau, Bao hi6m
than vd tau, Bao hiem tai nan thuyen vien.
c. Cdng tac thuyen vi8n
Hien nay, cdng tac tuyen dyng thuyen vien gap nhidu khd khdn do:
- Chit lupng thuy8n vi6n ca vd chuyen mon, nghipp vu, dao dure nghd nghiep,
ky luat lao dpng.. rat kem so vdi trudc va vdi yeu cau.
12

:6N(

-6 p
N TA

.^l^


- Do tai chinh cua c6ng ty r4t han hep mvtc thu nh^p cua thuydn vien lam vi^c
tren tau cua cong ty thdp, khong duac hip dan. Di6u nay rdt kho cho nhung chuc
danh phai thay khan cap va hoSc dot nhien thi8u hyt tren thi trucfng lao dpng hang
hai.
- Nhumg nam 2014 tra ve tru6c cong ty h4u h6t su dung thuy6n vien cua cong
ty, nhung tir do den nay nhieu churc danh da rai bo cong ty di cho cac cong ty khac.
Lugng thuyen vien mai tuyen dung chiem toi 40%.
1. 5 Chi phi nhien lif u, phu tung vat tir
Chi phi nhot, phu tung vat tu nSm 2016 tau Sea Dragon la 2.189 trieu d6ng
biing 90,79% so voi cung ky nam tru6c (2.411 tri^u ddng), tau Sea Dream la 2.016
trieu ddng hhng 62,03% so vdi nam 2014 (3.250 trieu ddng). Tdng chi phi nhdt, ph\
tung vat tu 2 tau nam 2016 la 4.204 trieu ddng bang 72,25% so vdi cung ky nam
trudc (5.662 trieu ddng) va bang 95,55 % so vdi kd ho^ch (4.400 tri^u ddng). Trong
thdi gian cho thue dinh ban, tau Sea Dream cd v8 Viet Nam vai ISn ngodi thdi gian
len da nen chi phi phu timg v^t tu giam ban so vdi nam 2015, ngoai ra cac bien phap
that chat quan ly dau nhdt, phu tiing, v$t tu da phat buy hi?u qud
1.6 Chi phi len da su^ chua
Tir ngay 02/12 ddn 25/12/2016, tau Sea Dream len da tai Cdng ty TNHH nha
nude MTV cdng nghiep tau thuy Sai Gon (SSIC). Trong thdi gian len da, nhi6u hang
myc phai thue ngoai nhung thuyen vien dS tu lam vdi chi phittiaphon.
Do tai chinh ban hep n8n cdng ty da cd gang tiet kiem tdi da cac hang muc
sira chiia nhung van dat duoc cac tieu chuan ve an toan theo yeu cau cua co quan
dang kiem.

Nhihtg tien bp cdng ty dd d^t dtrpc.
Giam cac khoan muc chi phi de giam Id. Tuy nhien cdng ty v i n tham gia day
du bao hiem hoi, bao hiem y te, bao hiem that nghiep cho ngudi lao dpng. Cdng
ty cdn mua bao hidm trach nhiem dan sir chu tau (P&I); bao hiem than tdu va bao
hiem tai nan, sure khde thuyen vien vdi tdng gia tri tai san mua bao hiem hop ly de
phdng nil ro.
Ngudn thu Cdng ty dS thu du, thu het. Ddng vdn luu dpng da hot cang thing.
Cdng ty da giam din thdi gian np khach hang
2. Tinh hinh tdi chinh nam 2016
a, Tinh hinh tai san
Tdng tai san cua Cdng ty la: 121.336 trifu Cthng (bang 84,24% so vdi nam
trudc), trong dd mpt sd tai san chu yeu nhu sau:
a) Tdng tai san ngan han: 3.943 trif u dong, chiem 3,25% tdng tai san. Cac tai
san chu yeu la: Tien va cac khoan tuong duong tien {113 trieu dong); Cac khoan
phai thu ngin ban (1.166 trieu ddng); Nguyen, vat lieu tdn kho (1.022 tri^u ddng),
chi phi tra trudc ngin ban (575 trieu ddng).

13

^T

, gJ'^j


b) Gia tri con lai cua tai san c6 djnh la: 107.501 trifu dong, chidm 88,60%
tong tai san. Cac tai san c6 dinh chu y&n la tau va tru so Cong ty, cu thi nhu sau:
- Tau Sea Dream: nguyen gia la: 177.361 trieu ddng, gia tri con lai la: 42,520
trieu dong (bSng 23,97% nguyen gia).
- Tau Sea Dragon: nguyen gia la: 105.623 trieu ddng, gia tri cdn lai la: 52.257
trieu ddng (bing 49,47% nguyen gid).

- Cdng ty da thue hien mua bao hiem cho cac tai san va tau cua Cdng ty vdi
tdng gia tri tai san mua bao hiem hgp ly dd phdng ngira nii ro.
- Tru sd Cdng ty tai sd 12, dudng Doan Nhu Hai, phudng 12, q u ^ 4 thanh
phd Hd Chi Minh: Nguyen gia (hu*u hinh va vd hinh): 13.919 trieu ddng, gia tri cdn
lai: 12.724 trieu ddng (bdng 91,41% nguyen gia). Trong dd: nguyen gia vd hinh
quyln su dung d§t 6.684 trieu ddng khdng trich khdu hao theo quy dinh cua Bd Tai
chinh.
c) Cac khoan chi phi tra trudc dai ban Id: 9.669 trifu dong, chidm 7,97%
tdng tai san.
b. Ngr phai tra
Tdng ng phai trd la: 144.043 trieu ddng, chidm 118,71% tdng ngudn vdn chu
yeu la:
- Vay tin dung ngan hang ddng mdi tdu Sea Dream la

: 28.398 trieu ddng

- Vay tin dung ngan hang mua tau Sea Dragon la

: 80.040 trieu ddng

- Phai trd cho ngudi ban la 6.536 trieu ddng (chu yeu la tien mua nguyen - vat
lieu, sua chOa tau).
- Trong nam 2016, tdng sd ngr gdc vay dau tu tau Cdng ty da tra ngan hang
nSm 2016 la: 440.249 USD. Day ciing la nd lye rat ddng ghi nhan cua Cdng ty trong
dieu kien cdn qud nhieu khd khan.
- Dau nam cdng ty da trd het vay ngdn ban 2.360 trifu ddng. Do tinh hinh kinh
doanh van tai bien khd khan, cdc ngan hdng tir chdi cap tin dung cho cac doanh
nghiep van tdi bien. De bd sung vdn luu ddng sua cbija tau Sea Dream, cudi thang
12 ndm 2016 Cdng ty da phai buy ddng vay ngdn han ed nhan sd iikn 1.368.675.000
ddng. Cdng ty da k^ hop ddng vdi timg cd nhan va dam bdo thanh todn lai vay theo

diing quy dinh ciia phdp luat.
- Ndm 2016 Id chi phi hoat ddng tai chinh la 5.176 trifu ddng trong do Id do lai
vay 3.918 trieu ddng, Id do chenh lech ty gia hdi dodi 1.258 trieu ddng Id cdc nhan td
chinh anh hudng den ket qud kinh doanh cua Cdng ty.
Do cac tau ciia Cdng ty chii yeu hinh thanh tir vdn vay USD nen lai vay la
ganh ndng rat Idn. Ngoai ra, chi phi ddnh gid chenh lech ty gia hdi doai phat sinh do
danh gid lai sd du ngoai te cudi ky bach todn vao ket qud kinh doanh hang ndm rat
Idn do ty gid VND/USD hikn ddng tdng khdng ngimg (ty gid tai thdi diim 31/12/20}5
Id 22.520 dSng/USD (NH Vi^t A) vd 22.547 dSng/USD (NH Hdng hdi), tai thai diim
14


3J/12/2016 la 22.810 ddng/USD, tdng han 1%). Trong 5 nam qua t6ng lo do lai vay la
32.125 tri^u ddng va 16 do chenh lech ty gia la 22.315 tripu d6ng.
5. Nhitng cdi tien ve ca cau td chitc, chinh sdch quan ly:
Nhan dap ijmg nhu ciu phat tridn cua cong ty trong giai doan hien nay va
trong nhumg nam tcfi, can bo nhan vien trong cong ty khong ngimg nang cao chuyen
mon, nghiep vu quan ly. Ban dieu hanh chu trpng dkn viec bd nhi?m cac can bp tre,
CO nang luc vao cac vi tri quan trpng trong cac phong nghiep vu cua cong ty dk cac
can bp nay co dieu cp sat thue te de ke can.
4, Ke hopch phdt triin trong tuong lai
Tinh hinh thi trudng kinh doanh van tai bidn nam 2017 chua cd diu hieu khdi
sic nen dau tu mua tau trong giai doan nay can phai tinh toan, can nhic ky ludng vd
ngudn hang, tuygn khai thac va chi phi khai thac, van doanh tau. Trudc tinh hinh
nay, Cdng ty dd xuat chua thue hien chu truomg diu tu ddng mdi hay mua tau da qua
su dung trong nam 2017.
5. Bdo cdo ddnh gid lien quan den trach nhi^m vi mdi trudng, xa hpi cua cdng ty
a. Ddnh gid lien quan den cdc chi tieu moi truang (tieu thu nuac, nang lupng...)
Viec tiet kiem nude, nang lupng khdng chi giam chi phi, giam gia thdnh van tai ma
cdn bao vp mdi trudng. Sau khi da nhan thue dupe dieu nay, ngudi lao ddng cdng ty

ndng cao tinh than tiet kiem khi tau tren bien thuyen vien trung cat nude bien lay
nude ngpt d\ tru* trong cac ket ciia tau. Van hanh tau chay vdi tde dp kinh te de giam
tieu hao nhieu lieu ma vin dam bao yeu ciu khai thac. Ngoai ra trong sinh boat hang
ngay, thuyen vien cung tiet kiem nude ngpt, tiet kiem dien bom trudc.
Sd lupng dien, nude tieu thu trong nam 2016 da giam bom do ngudi lao dpng tren
van phdng da cd y thurc trong viec tiet kiem dien, nude.
r

f

'\

b. Ddnh gid lien quan den vdn de ngudi lao ddng:
Cac che dp chinh sach lien quan den ngudi lao ddng phu hop vdi phap luat hien
hanh giiip ngudi lao dpng y6n tam lam viec, gdn bd vdi doanh nghiep.
c. Ddnh gid lien quan den trach nhiem cua DN ddi v&i cpng ddng dia phuang
Tham gia daj^ dii cac chuong trinh boat dpng dau tu cdng ddng va boat dpng phat
trien cdng ddng khac thdng qua hd trp tai chinh nham phuc vu cdng ddng. Tir do
djnh hudng cho ngudi lao dpng cdng ty cd y thurc trach nhifm ddi vdi cdng ddng dia
phuang noi lam vipc va noi sinh song.
IV. Danh gia cua Hpi dong quan trj ve hoat dpng cua Cong ty:
L Ddnh gid cua Hpi dong quan trj ve cdc mpt hopt dpng cda Cong ty
Nam 2016, gia cudc giam manh, hang hda khan hiem theo. Tuy nhien ed sd
chuyen thdi gian chay rdng nhieu nen trong nam 2016, cdng ty da khai thac tau Sea
Dragon dupe 15 chuyen hang va cho thue dinh han tir 17/11 den 31/12/2016. Tau
Sea Dream len da siira chfta dinh ky 25 ngay, gia cudc thue dinh ban giam so vdi thdi
diem lap k8 hoach nen loi nhuan nam 2016 da khdng dat chi tieu do DHDCD
thuong nien nam 2016 da de ra:
15

+ T6ng doanh thu van tai bi8n dat 52.170 trieu d6ng bSng 86,95% so vdi kd
hoach (60.000 trieu ddng) va bdng 68,30% so vdi nam 2015 (76.386 trieu dong).
+ Nam 2016 lo boat ddng van tai la 9.656 trieu ddng. Id do boat dpng tai
chinh (lai vay, chenh lech ty gia) la 5.176 trieu ddng; Id khac la 2 tri?u ddng. K6t
qua boat ddng kinh doanh nam 2016 Id 14.834 trieu ddng.
Cdng ty hoan thanh nghla vu nop ngan sach cho Nha nude dhy du, dung ban.
Ddng bao hiem xa hgi, bao hilm y td, bao hidm thdt nghiep, bao hidm tai nan cho
ngudi lao dgng dk bao dam quydn loi cho ngudi lao ddng.
2. Ddnh gid cua Hpi ddng quan trj vi hopt dpng cua Ban Gidm doc cdng ty
Giam ddc Dieu hanh la Phd Chu tich Hdi ddng Quan tri nen viec thirc thi cac
n ^ i quyet cua Hdi ddng Quan tri Cdng ty dugc tridn khai nhanh cbdng, thuan Igi.
De giam Id trong giai doan hien nay, cdng ty tript de chi tieu, han chd tdi da cac chi
phi phat sinh trong khai thac tau. Viec cung cap, tieu thy nhien lieu, vat tu phu tung
dugc Cdng ty giam sat chat che, lua chgn nha cung cap vdi gid ca phu hop, chdt
lugng. Cdng tde quan ly tai chinh, bdo toan vdn dugc thue hien dung chinh sdch, qui
dinh cua nha nude. Quan ly tdt cdc ngudn thu chi ciia Cdng ty, thue hien day dii cdc
che dd nghla vu nop thue ngan sach cho nha nude.
Nam qua la nam khd khan trong kinh doanh van tai bien, Gidm ddc vd cdn bd
cdng nhan vien cdng ty da nhieu cd gdng de thue hien m\ie tieu, nhiem vu ma
HDQT, DHDCD giao phd, dam bao cho boat ddng kinh doanh ciia Cdng ty khdng bi
gian doan va tuan thii diing phap luat.
3. Cdc ke hopch, dinh hir&ng cua Hpi ddng quan tri
3.1. K4 ho^ch nam 2017:
a. Nhitng chi tieu chinh
Pom vi tinh: Trieu ddng
Klh09ch.

Chi tieu

40.000

52.170

76,67 %

Ty 1$ (%)

5,62%

5,62%

100,00%

Thanh tiin

15.913

15,913

100,00%

Tau Sea Dream

5,00%

5,00%

100,00%

Tau Sea Dragon

6,67%

6,67%

100,00%

8.600

8.507

101,09%

1

Tdng doanh thu van tai

2

Khiu hao cff ban:

3

Quy Immg

4

Lai sau thu^

5
6

SoKH 2017/
TH2016

Th vc hif n
njm 2016

nflni 2017

(7.300)

(14.834)

Thu lao HDQT

0

0

Mire chia co turc

0

0

16

Doanh thu giam do gia cuac giam dkn qua cac nam, Gia cac dich vy phuc vu
cho hoat dpng van hanh Idiai thac tau Ichong giam ma co xu huong tSng, Day la
nguyen nhan khien cho kinh doanh van tai biln chua co diu hieu phuc h6i. Ngoai ra
ty gia dollar My bien dpng tang manh qua cac nam nen chi phi phat sinh do danh gia
lai ty gia so du g6c ngoai te cu6i ndm, chi phi lai vay dai ban lam cong ty them lo,
b, Ke hoach bdn tdu:
can ciJT vao ket qui kinh doanh tau Sea Dragon trong nhumg nam qua HDQT
cong ty nhan thay ngoai kho khan trong khai thac kinh doanh tau, chi phi lai vay dai
han, chi phi chenh lech ty gia hdi doai phat sinh do danh gia l^i s6 du ngoai te
khoan vay dai ban mua tau la nhijmg nguyen nhan khien tau Sea Dragon thuong 16.
HDQT trinh Dai hpi ddng cd ddng phe duj'ft ban tau Sea Dragon trong nam 2017
tai thdi di8m thich hop va gia ca hop ly nham giam ap l\re tai chinh va giam Id. Sau
khi ban tau Dai hdi ddng cd ddng giao cho Hpi ddng Quan tri didu chinh k6 hoach
hoat dpng kinh doanh nam 2017, ke ca vide dieu chinh vd kdt qua kinh doanh va bao
cao lai tai Dai hpi ddng Cd ddng gin nhdt.
c. Cho thue mpt phan tru s& de tdng ngudn thu:
Do tinh hinh kinh doanh van tai bien khd khan, hipn nay khoi van phdng cdng
ty chi cd 11 ngudi va se khdng tang them trong nhiing nam tdi. Dd tang ngudn thu,
cdng ty du kien sap x6p lai vi tri cac phdng ban dd eac phdng trdng cho thue lam
van phdng. Tru sd cdng ty cd dien tich mat bang rdng phu hop vdi quy md cdng ty
khodng 40 ngudi lam viec. HDQT trinh Dai hdi ddng cd ddng phe duy?t cho thue
mpt phan tru sd Cdng ty nham tang ngudn thu.
3.2, Phirong hu-dmg ho?t dpng cua HDQT nSm 2017:

.Q
PHA>

Ai ei

* ^]

Trong bdi canh nen kinh td nude nha cdn am dam, thi trudng van tai bien cdn
nhieu khd khan, kha nang tai chinh Cdng ty lai eo hep, lanh dao Cdng ty dat ra muc
tieu de phan dau trong nam 2017 nhu sau:
- Cd gang duy tri dn dinh boat dpng kinh doanh cua Cdng ty,
- Triet dd tik kiem chi phi, duy tri chit lupmg dich vu, diy manh cdng tac tim
kiem them khach hang de dat duoc ke hoach doanh thu, Ipi nhuan do Dai hdi ddng
cd ddng de ra.
- Thue hien cac giai phap phu hop nham giam ap luc tai chinh va ddng tien
cho boat ddng kinh doanh.
- Dam bao viec lam, ddi sdng ngudi lao ddng va Ipi ich cua cac cd ddng.
- Phat buy the manh cua cdng ty van tai bien, nghien cuu trien khai dich vu
quan ly tau thue nham tang them thu nhap, tao cdng an viec lam cho ngudi lao ddng.
VI. Bao cao tai chinh
Cdng ty Trach nhiem hihi ban Kiem toan va Tu V i n RSM Vipt Nam (D.T.L)
da kiem toan Bao cao tai chinh nam 2016 va phdt hanh Bao cao Kiem todn vao ngay
21 thang 03 nam 2017.

17

wo


1. Y kien kiem todn: ''Theo y kien chung tdi, bdo cdo tdi chinh dinh kem dd phan
anh trung thue vd hop ly tren cdc khia cgnh trong yiu tinh hinh tdi chinh ciia Cong
ty Co phan Van Tdi Bien Hdi Au vao ngay 31 thdn^ 12 nam 2016 cUng nhu ket qud
hoat ddng kinh doanh vd tinh hinh luu chuyen tien t^ cua nam tdi chinh ket thue
cung ngdy, phii hop voi chudn muc, che do ke todn (doanh nghiep) Vi^t Nam vd cdc
quy dinh phdp ly cd lien quan den viec lap vd trinh bay bdo cdo tdi chinh'\
Cdc van de cdn nhan manh: "Mac dii khdng dua ra y kien ngoai trie, chung tdi

mudn Imiy nguai doc den Thuyet minh 2.2 trong bdo cdo tdi chinh vi khodn Id thudn
22.707.638.067 VND cita Cdng ty trong nam tdi chinh ket thue ngdy 31 thdng 12
nam 2016 vd tai ngdy do, cdc khodn no ngan han ciia Cdng ty dd vuat qud tdng tdi
san ciia cdng ty Id 22.707.638.067 VND. Nhimg^ dieu Men nay cho thay su tdn tcii ciia
yeu td khdng ehdc chdn trong yeu cd the ddn den nghi nga ddng ke ve khd nang hoQt
ddng lien tuc cua Cdngty".
2. Bdo cdo tai chinh duptc kiim todn:

Mau s6 B 01 - D N

B A N G C A N D 6 I KE; T O A N

Tai ngdy 31 thang 12 nam 2016
Ma
TAI SAN

s6 T M

A . TAI SAN N G A N H A N

100

I. Tien va cdc khoan turoug du-tfng tien
1. Ti6n

110 5.1
111

II. Cac khoan phai thu ngin h^n
1. Phdi thu ngSn han cOa khach h^ng

2. Trd tnrac cho nguofi ban ngin han
3. PhSi thu ngSn han khac

130
131
132
136

Hl.HdD^t^D kho

Dan vi tinh: V N D
Tsii ngdy
Tai ngay
31/12/2016
01/01/2016
3.943.427.935

12.354.627.231

113.181.532
113.181.532

1.340.066.081
1.340.066.081

1.166.295.027
152.341.970
682.893.437
331.059.620

1.826.469.430
692.047.430
853.485.300
280.936.700

5.2

1. H^ng ton kho

140
141

1.021.676.975
1.021.676.975

1.822.849.963
1.822.849.963

IV. Tdi san ngdn han khdc
1. Chi phi tra tnrac ngin han
2. Thue GTGT duac khdu trtr

150
151 5.3
152

1.642.274.401
575.495.946
1.066.778.455

7.365.241.757
97.894.748
7.267.347,009

B. TAI SAN DAI HAN

200

117.392.269.976

131.673.744.095

I. Cdc khodn phai thu ddi h^n
1. Phai thu dai han khdc

210
216

17.000.000
17.000.000

17.000.000
17.000.000

n . Tai s^n co dinh
1. T^i san c6 dinh hihi hinh
Nguyen gia
Gia trj hao mon luy k€
2. T^i san c6 djnh v6 hinh
Nguyen gia

220
221 5.4
222
223
227 5.5
228

III. Tdi san do* dang ddi han
1. Chi phi xay dumg ca bdn dd dang

240
242

IV. Tdi san ddi h^n khac
1. Chi phi trd tnrdc dai han

260
261

T 6 N G C O N G TAI SAN (270 = 100 + 200)

270

5.3

107.500.943.823
123.558.762.051
100.817.123.823
116.874.942.051

290.328.363.661
290.328.363.661
(189.511.239.838) (173.453.421.610)
6.683.820.000
6.683.820.000
6.683.820.000
6.683.820.000
205.155.121
205.155.121

205.155.121
205.155.121

9.669.171.032
9.669.171.032

7.892.826.923
7.892.826.923

121.335.697.911

144.028.371.326
18


Mau S 6 B 0 1 - D N
B A N G C A N D 6 I K E T O A N (TIEP T H E O )

Tai ngay 31/12/2016

NGU6N V O N

Ma
s6

C. N O PHAI T R A

300

I. Nqt ngan h^n
1. No ph^i tra ngudi h&n ngim han
2. Ngvrdi mua tr^ tien trudc ngin han
3. Thu8 va cac khodn phai nop Nha nude
4. Ph^i tra ngudi lao dpng
5. Chi phi phai trd ngan han
6. Phai tra ngin han khac

310

7. Vay va ng thue tai chinh ngin han
8. Quy khen thudng, phuc loi

320
322

11. NtfdM han

330

311

312
313
314
315
319

TM

5.6

5.7

5.8
5.9
5.1
0

5.1
0
5.1
1

T^i ngdy

Bon \ : VND
Tai ngay

31/12/2016

01/01/2016

144.043.335.978

151.901.987.825

144.043.335.978

85.726.967.825

6.536.463.443
24.953.228
750.000
2.599.521.600
23.615.278.140
1.437.314,517

7.349.790.249
24.635.979
1.434.000
3.315.358.613
20.329.902.982
1.520.133.472

109.807.415.000
21.640.050

53.103.072.480
82.640.050

-

66.175.020,000

-

66.175.020.000

(22.707.638.067)

(7.873.616.499)

1. Vay va ng thue tai chinh dai h^n

338

D, V O N C H U sdHtru

400

I. V6n chu sd hvtu
1. Von dau tu cua chu sd hftu

410

(22.707.638.067)

(7.873.616,499)

411
411

a
415
421
421
a
421
b

50.000.000.000

50.000.000.000

50.000.000.000
(188.100.000)
(72.519.538.067)

50.000.000.000
(188.100.000)
(57.685.516.499)

(57.685.516.499)

(46.062.707.520)

(14.834.021.568)

(11.622.808.979)

121.335.697.911

144,028.371.326

Co phieu ph6 thdng c6 quyen bi^u quyet
2. Co phiSu quy
3. Lgi nhudn sau thu8 chua phan ph6i
LNST luy k l den cu6i nSm trudc
LNST nam nay
T O N G C O N G N G U O N V O N (440 = 300 +
400)

440

19


Mlu S 6 B 0 2 - D N
B A O C A O KIET Q U A H O A T D O N G K I N H D O A N H

Cho n5m tai chinh ket thue ngay 31/12/2016
Bern vi tinh: VND
C H I TIEU
1. Doanh thu ban hang v^ cung cap dich vu
1. Cac kho^ gidm trir doanh thu
2. Doanh thu thuan \k ban hang vd cung cap
djch vu
3. Gid v6n hang ban
4. Lgi nhuan ggp ve ban hang va cung d p
dich vu
5. Doanh thu hoat dpng tdi chinh
6. Chi phi tai chinh

Trong do, chi phi lai vay
7. Chi phi ban hdng
8. Chi phi qu^n ly doanh nghiep
9. Lgi nhuan thuan tir hoat dpng kinh doanh
10. Thu nhap khac
11. Chi phi khac
12. Lgi nhuan khac
13. T6ng Igi nhuan ki toan trudge thue
14. Lgi nhuan sau thu8 thu nhap doanh
nghifp
15. Lai/(L6) CO ban tren co phieu
16. Lai/(Lo) suy gidm tren co phieu

Ma
A
SO

01
02
10
11
20
21
22
23
24
25
30
31
32

40
50
60
70
71

TM
6.1

6.2

6.3
6.4
6.5

mm

52.170.205.312
-

Nam 2015
76.385.554.838
-

52.170.205.312
57.397.154.173

76.385.554.838
67.913.878.219

(5.226.948.861)
1.048.432.066
6.224.151.266
3.918.044.547
1.277.228.322
3.152.025.185
(14.831.921.568)
1.697.699.388
1.699.799.388
(2.100.000)
(14.834.021.568)

8.471.676.619
79.237.320
15.509.029.030
5.298.093.080
1.530.100.617
3,037.894.147
(11.526.109.855)
3.816.408.432
3.913.107.556
(96.699.124)
(11.622.808.979)

(14.834.021.568)
(2.978)
(2.978)

(11.622.808.979)
(2.333)

(2.333)

2016

20


Mau s o B 0 3 a - D N
B A O C A O LUtJ C H U Y E N T I E N T E
(Theo phuxmg ph^p gidn tiep)
Cho nam tdi chinh kit thue ngdy 31/12/2016
Bon vj tinh: V N D
M

N5m 2015

01

(14.834.021.568)

(11.622.808.979)

02

16.057.818.228

16.057.818.228

04

2.261.952.734

6.341.805.247

05
06

3.918.044.547

(163.636.364)
5.298.093.080

08

7.403.793.941

15.911.271.212

09
10

6.860.742.957
801.172.988

(1.765.342.713)
2.448.297.473

11

(1.971.952.594)

(11.116.337.898)

12
14
17
20

(2.253.945.307)
(300.480.554)
(61.000,000)
10.478.331.431

4.128.276.921

SO

I, LUtJ C H U Y E N T I E N
DOANH

T
M

Nam 2016

CHi TIEU

T f TlT H O A T D O N G K I N H

1. Lgi nhu^n trff6rc thue

2. Dieu chinh cho cdc khoan:
Khau hao TSCD va BDSDT
Lai, lo chenh lech ty gid h6i dodi do danh gia lai
cdc khoan muc tien te c6 goc ngoai te
L§i, lo tLT hoat dong dau tu
Chi phi lai vay
3. Lgi nhuan tvr hoat dgng kinh doanh
tru&c nhirng thay doi von liru d^ng
Tang, giam cac khodn phdi thu
Tdng, giam hang ton kho
Tang, gidm cdc khoan phai tra (kh6ng ke lai vay
phai trd, thu6 thu nhap doanh nghiep phdi nop)
Tang gidm chi phi tra trucfc
Tien lai vay da trd
Tien chi khdc tir hoat dong kinh doanh
Luu chuyen tien thuan tir hoat d9ng kinh doanh

-

9.606.164,995

II. L U U C H U Y E N T I E N TU* H O A T D Q N G D A U
TU*

1. Tihn thu tir thanh ly, nhugng bdn TSCD va
cac tdi sdn dai han khac
Lmi chuyen tien thuan tir ho^t d$ng d i u tir
III. LUtI C H U Y E N T I E N TU" H O A T D Q N G T A I

22

163.636.364

30

-

163.636.364

33
34
40

1,368.675.000
(13.073,732.480)
(11.705.057.480)

(11.033.044.309)
(11.033,044,309)

50
60

(1.226.726.049)
1.340.066.081

(1.263.242.950)
2.603.792.326

61

(158.500)

(483.295)

113.181.532

1.340.066.081

CHINH

1. Ti6n thu tir di vay
2. Tien tra ng goc vay
Luu chuyen tien thuan tir ho^t dpng tdi chinh
LlTU C H U Y E N T I E N T H U A N T R O N G N A M
Tien va tuong ducmg ti6n dau nam
Anh huong cua thay d6i ty gid hoi doai
quy doi ngoai te
TIEN V A

T i r O N G DlTCfNG T I E N C U 6 l N A M

70

5.1

21


THUYET MINH BAO CAO TAI CHINH

1.

D4C BIEM HOAT DQNG CUA DOANH NGHIEP

1.1. Hinh thu*c SOT hmi von
Cong ty C6 phin Van Tai Bikn Hai Au (dudi day gpi tit la "Cong ty") duac
cdp Gidy ch\jmg nhdn dang ky kinh doanh lan dku s6 4103000083 ngay 01
thang 06 nam 2000 do Sd k8 ho^ch va Diu tu Thanh phd Hd Chi Minh cip va
cac Giay chung nhan thay ddi sau dd vdi \hn thay ddi gin day nhit la vao ngay
07 thang 07 nam 2016.
Vdn didu le theo Giiy chung nhan dang ky kinh doanh la 50.000.000.000 ddng.
Tru sd chinh dang ky hoat dgng kinh doanh cua Cdng ty dugc dat tai sd 12
Doan Nhu Hai, Phudng 12, Quan 4, Thanh phd Hd Chi Minh, Viet Nam.
Tdng sd nhan vien cua Cdng ty tai ngay 31 thang 12 nam 2016 la 47
(31/12/2015:52).
1.2. Nganh nghi kinh doanh va boat d^ng chinh
Nganh nghe kinh doanh chinh cua Cdng ty la:
• Van tai bidn trong va ngoai nude;
• Thue hien cac giao dich dai ly: tau bien, giao nhan van tai da phuang thxsc;
• Mdi gidi hang hai; Cung ung tau bidn; Kinh doanh xuat nhap khau.

^
^
;-y

1.3. Chu ky san xuat, kinh doanh thdng thvong
Chu ky san xuat kinh doanh thdng thudng cua Cdng ty la 12 thang.

ry^

CO s d LAP BAO CAO T A I CHINH, KY KE TOAN VA DOHV VI TIEN TE
2.1. Ca sd I^p bao cao tai chinh

^

Bao cao tai chinh kem theo dugc trinh bay bang Ddng Viet Nam, theo nguyen
tac gia gdc va phu hop vdi cac Chuan muc Ke toan Vif t Nam, Che dp Ke toan
Viet Nam va cac quy djnh hien hanh khac ve ke toan tai Viet Nam.
2.2. Gia dinh ve tinh hoat dong lien tuc
Cdng ty cd khoan Id thuin 22.707.638.067 VND trong nam tai chinh k6t thue
ngay 31 thang 12 nam 2016 va tai ngay dd, cac khoan ng ngan han cua Cdng ty
da vugt qua tdng tai san cua cdng ty la 22.707.638.067 VND. Nhihig didu kien
nay cho thay su tdn tai cua yeu td khdng chSc chan trong yeu cd the din den
nghi ngd dang ke ve kha nang hoat ddng lien tuc cua Cdng ty. Kha nang boat
dgng lien tuc cua Cdng ty phu thudc hoat ddng kinh doanh cd lai, viec tidp tuc
gia ban ng vay cua cac ngan hang va tai trg ciia cac chu dau tu trong tuong lai.
Vao ngay lap bao cao nay khdng cd ly do nao dd Ban Giam ddc Cdng ty tin
rang cac chu dau tu se khdng tiep tuc tai trg de Cdng ty cd the boat ddng lien
tuc trong tuong lai. Do vay, cdc bao cao tai chinh dinh kem van dugc soan thao
tren ca sd gia dinh Cdng ty se tidp tuc hoat ddng lien tuc.

22


2.3.

Ky ke toan nam
Ky ki. toan nSm cua Cong ty bit diu tir ngay 01 thang 01 va kk thue ngay 31
thang 12.

2.4. Dorn v| tien te su* dung trong ki todn
Don vj tihn te six dung trong ghi chep
3.

CHUAN

MlTC VA CHE Dp KE TOAN

todn la D6ng Viet Nam.
AP DVNG

3.1. Che do ke toan dp dung
Cong ty ap dung cac Chudn muc k6 toan Viet Nam va Chd dp kk toan doanh
nghiep Viet Nam.
3.2. Tuyen bo ve viec tuan thu cdc Chuan muc ke toan Vi?t Nam vd Che dp ke
todn doanh nghiep Vi^t Nam
Cong ty tuan thu cdc Chudn muc ke toan Vift Nam va Chk do kk toan doanh
nghiep Viet Nam de soan thdo va trinh bay cac bao cao tai chinh cho ndm tai
chinh ket thue tai ngay 31 thdng 12 ndm 2016.
4,

CAC CHINH sACH KE

TOAN

CHU YtV

4.1. Ngo^i tf
Cac loai ty gia hoi doai dp dung trong ke todn:
• Ty gia dp dung trong ke toan la ty gid ty gid theo timg ngdn hang phat sinh

giao djch.
• Ty gia dp dung khi ghi nhan va ddnh gia lai np phai tra la theo ty gid ban
cua ngan hang.
• Cac loai ty gia dp dung trong giao dich khac la ty gia mua cua ngan hang.
Cac nghiep vu phdt sinh bang ngoai te dupe hach toan theo ty gia hoi doai giao
dich th\rc te vdo ngdy phdt sinh nghiep vu. Cac khoan chenh lech ty gid phat
sinh trong qua trinh thanh toan dupe ghi nhan trong bdo cao ket qud hoat dpng
kinh doanh trong ky. So du cdc khodn muc tien, np phai thu, np phai trd c6
goc ngoai te, ngoai tru so du cac khoan tra trudc cho ngudi ban bang ngoai te,
sd du chi phi tra trudc bang ngoai te va sd du doanh thu nhan trudc bang
ngoai te, dupe chuyen ddi sang ddng tien hach toan theo ty gia hdi doai giao
dich thue te vao ngay lap bdng can ddi ke todn. Chenh l?ch ty gia hdi doai
phat sinh do danh gia lai sd du ngoai te cudi ky sau khi bu trir tang giam dupe
hach todn vdo ket qud kinh doanh trong ky.
4.2.

Cac udc tinh ke toan
Viec lap bdo cdo tdi chinh yeu cau Giam ddc phai cd nhiJTig udc tinh vd gia
dinh cd anh hudng den cac sd lieu ve tai sdn, np phai tra va viec trinh bay cac
tdi san vd no tiem tdng t^i ngdy 31 thang 12 nam 2016 ciing nhu cac khoan
doanh thu, chi phi cho nam tai chinh ket thiic vdo ngay 31 thang 12 nam 2016.
Mac du cdc udc tinh ke todn dupe lap bang tat ca sir hieu biet cua Giam ddc, sd
thue te phdt sinh cd the khac vdi cdc udc tinh, gid dinh dat ra,
23


4.3. Tien va cac khoan tirong dirong tiin
Tien va cac khoan tuong duong ti8n bao gdm iikn mat tai quy, ti6n gu:i ngan
hang.
4.4. Cac Idioan phai thu

Nguyen tic ghi nh^n
Cac khoan nkhac dugc trinh bay theo gia tri ghi so cua cac khoan phai thu khach hang va
phai thu Idiac sau khi can tru vdi cac Idioan du phong dugc lap cho cac khoan
ng phai thu kho doi.
4.5. Hang ton Idio
Nguyen tac ghi nhpn hdng ton kho
Hang ton kho dugc hach toan theo gia goc. Trudng hop gia trj thuan cd thd
thue hien dugc thip ban gia gdc thi h^ch toan theo gia tri thuin cd thd thue
hien dugc.
Gia gdc hang tdn kho bao gdm: Chi phi mua, chi phi che bien va cac chi phi
Hen quan true tiep khac phat sinh de cd dugc hang tdn kho d dia diem va trang
thai hien tai.
Gid tri thuin cd thd thue hien dugc Id gid bdn udc tinh cua hang tdn kho trong
ky san xudt, kinh doanh binh thudng tru chi phi udc tinh dd hoan thdnh san
pham va chi phi udc tinh can thiet cho viec tieu thy chung.
Phwongphdp xac dinh gid trj hdng tdn kho
Gia tri hdng tdn kho dugc xac dinh theo phuong phdp nhap trudc xuat trudc
Phucmg phdp hgch todn hdng tdn kho
Hdng tdn kho dugc hach toan theo phuong phdp ke khai thudng xuyen.
4.6. Tai san cd dinh huu hinh
Tai sdn cd dinh huu hinh dugc the hien theo nguyen gia tru* di gid tri hao mon
\uy ke.
Nguyen tac ghi nhan va xdc dinh gid tri han dau
Nguyen gid tai san cd dinh hiJu hmh bao gdm gid mua va todn bd cac chi phi
lien quan true tiep den viec dua tai sdn vdo trang thai san sang su dung. Trudng
hgp mua tai san cd dinh dugc kem them thiet bi, ph\ tung thay the thi xac dinh
va ghi nhan rieng thiet bi, phu timg thay the theo gia tri hgp ly va dugc trir (-)
khdi nguyen gid tai sdn cd dinh hiiu hinh.
Phuong phdp khau hao

N§;uyen gid tai sdn cd dinh hiiu hinh dugc khdu hao theo phuorng phap dudng
thang trong sudt thdi gian hiiu dung du tinh cua tai san.
Thdi gian khdu hao udc tinh cho mgt sd nhdm tai sdn nhu sau:
24