fiJtiJ~lRs - baclieu-vegetables.vn · Cong ty, voi mire d9 trung thuc, hop ly tai bM cir thai diBrn nao va dam bao r~ng Bao cao tai chinh tuan thu cac quy dinh hien hanh cua Nha mroc

fiJtiJ~lRsA MEMBER OF JHI INTERNATIONAL CPA NETWORK

Bdo cdo tai chinh ita itU'flC kiim todn

Bdo cdo tai chinh cho niim tai chinh kit thuc vao ngay 31/12/2012ita itui/c kiim todn

" ;::. ~ ?? "

CONG TY CO PHAN THUY SAN BAC LIEU.

DuO'c kiSm toan b6'i

CONG TY TNHH DTCH Vl} TIT vAN TAl CHINH ICE TOA.N vA KIEM TOA.N PHIA NAM (AASCS)

1

CONG TY co PRAN THiJY SAN B~C LIEU8689, qu6c 19 lA, Ap 2, Thi tran Gia Rai, Tinh B?c Lieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 31112/2012

MVCLVC

NQidung Trang

BAo cAo CDA BAN GIAM DOC 3 - 5

BAo cAo CDA KIEM TOA.N 6-6

BAo cAo TAl CHiNn DA DUQ'C KIEM TOA.N

- Bang can d6i kS toan

- Bao cao kSt qua hoat dong kinh doanh

- Bao cao hru chuyen tiSn t~

- Ban thuyet minh bao cao tai chinh

7 - 10::=

11 - 11 J"12 - 13

iNIiHlf

14 - 36 VLJN~

,IEI.lA

TP-

2

CONG TY co pHAN THUY SAN B~C LIEUs6 89, gu6c 19 lA, Ap 2, Thi trftnGia Rai, Tinh B~c Lieu


BAo cAo CUA BAN TONG GIAM DOC

Ban T6ng Giam d6c Cong ty c6 PhAn Thiiy san Bac Lieu (sau day goi t~t la "Cong ty") trinh bay Bao caocua minh va Bao cao tai chinh cua Cong ty cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2012.

Cdng ty

Cong ty C6 phk Thuy san Bac Lieu la doanh nghiep diroc c6 phk ill Cong ty TNHH Thuy san Bac Lieu.Cong ty C6 phan Thuy san Bac Lieu duoc thanh l~p theo gi&y chirng nhan dang ky kinh doanh s66003000027, dang ky IAn dAu ngay 20 thang 07 nam 2006 va gi&y clnrng nhan dang ky kinh doanh s61900253340, dang ky thay d6i IAnthtr 13 ngay 11 thang 11 narn 2011 do Sa K~ hoach va BAu ill tinh BacLieu cap.

Nganh ngh~ kinh doanh:

- Ch~ bien, bao quan thuy san va san pham ill thuy san;

- Buon ban thuy san;

- Kinh doanh xu&t nhap khau:

+ Xu&t kh~u va ban nQi dia cac mat hang nong, lam, thuy san, hang thu cong my nghe, thuc pharn;

+Nhap khau phirong tien v~n tai, may moc thiet bi, nguyen phu lieu phuc vu san xu&tkinh doanh;

- Khai thac thuy san;

- Nuoi cac loai thuy san;

- Ban buon nong, lam san nguyen lieu, may moc thiet bi, phu rung khac;

- Nhap kh~u cac loai thirc pham ch~ bien;

- Gia cong hang dien ill gia dung;

- Thu d6i ngoai t~;

- Kinh doanh xu&t, nhap khAu cac loai phan bon (vi sinh, vo co va htru co);

VBn oi~u I~: 50.000.000.000 VND (Ndm muoi ti a6ng)

Tru sO'chinh cua Cong ty tai dia chi s6 89, quoc lQ lA, Ap 2, thi tr&n gia Rai, tinh Gia Rai.

DO'nvi true thuQc

Chi nhdnh

- Chi nhanh tai Khanh Hoa

- Chi nhanh tai Ganh Hao

Dia chi

r.e A9, Khu cong nghiep Su6i DAu, huyen Cam Lam, tinh Khanh Ho.Ap 3, TT. Ganh Hao, huyen Bong Hai, tinh Bac Lieu

Ctmg ty con (ti I? v6n gap 100%) Dia chi

- Cong ty TNHH Khang Phu 34 Nguyen Du, F.9, Tp. Ba Lat, tinh Lam B6ng(Chua thuc hien h9'P nhdt BCTC trong ndm 2012)

K~t qua hoat oQng

LQ'i nhuan sau tl1U~cho nam tai chfnh k~t thuc ngay 31 thang 12 nam 2012 la: 876.799.728 VND (Loinhuan sau thu~ cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2011 la 5.657.207.586 VND)

3

~ 9.,TV'-IHWHTV viKE'TI

nOANAM-/c~

CONG TY CO PHA.N THUY SAN B~C LIEUs6 89, qu6c 19 lA, Ap 2, Thi tr~n Gia Rai, Tinh B\icLieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 31/12/2012


Loi nhuan chua phan phci tai thai diSm 31 thang 12 nam 2012 la 8.471.078.079 VND (Loi nhuan chuaphan phoi tai thoi diSm 31 thang 12 nam 2011la 7.594.278.351 VND).Cac slf ki~n sau ngay khoa sa k~ toan l~p bao cao tai chinh

Khong c6 str kien trong y~u nao xay ra sau ngay l~p Bao cao tai chinh doi hoi duoc diSu chinh hay cong b6tren Bao cao tai chinh,

HQi dAng quan tr], Ban Ki~m soat va Ban TBng Giam dAc

Cac thanh vien cua H9i d6ng Quan tri bao g6m:

Ba:Dng:Ong :Dng:Dng:

Nguyen Thi Thu HuangHideaki AbeN guy~n Pham Nhir HaiNguyen Van ChuangNguy~n Thanh Darn

Cac thanh vien cua Ban kiem soat bao gom:

Dng:Dng:Dng:

Lam Van Tu~nPhan ve IChoa ThachTang Hi~u Nghia

CM tichThanh vienThanh vienThanh vienThanh vien

Truong banThanh vienThanh vien

Cac thanh vien cua Ban Tong Giam d6c va K~ toan tnrong bao gom:

Dng:Dng:Dng:Dng:Dng:

Ki~m to an vien

Nguyen Thanh DamPhan Quoc ThuyNguyen Pham Nlnr H6Nguyen Thanh PhuongTn1n ChiNam

T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 Tong Giam d6cK~ Toan Truong

Cong ty TNHH Dich vu Tir v~n Tai chinh K~ toan va KiSm toan Phia Nam (AASCS) di'i thirc hien kiemtoan cac baa cao tai chinh cho Cong ty.

Cong bA trach nhiem ciia Ban TBng Giam dAc dAi vo; Bao cao tai chinh

.-Ban T6ng Giam d6c Cong ty chiu trach nhiern vS viec l~p Baa cao tai chinh phan anh trung thirc, hQ"Ply tinhhinh hoat dong, k~t qua hoat dong kinh doanh va tinh hinh luu chuyen tiSn t~ cua Cong ty trong nam 2012.Trang qua trinh l~p Baa cao tai chinh, Ban T6ng Giam d6c Cong ty cam k~t di'ituan thu cac yeu cAu sau:

Lira chon cac chlnh sach k~ toan thich hop va ap dung cac chfnh sach nay mot each nh~t quan;

Dira ra cac danh gia va du doan hop ly va than trong;

Cac chuan mire k~ toan dang ap dung duoc Cong ty tuan thu, khong c6 nhttng ap dung sai lechtrong y~u d~n rmrc cAn phai cong b6 va giai thich trang baa cao tai chfnh.

L~p cac baa cao tai chfnh dira tren co sa hoat d9ng kinh doanh lien tuc,

4

CONG TY CO PHAN THUY SAN B~C LIEUse 89, quoc 19 lA, Ap 2, Thi tr~n Ghi Rai, Tinh B~c Lieu



Ban T&ng Giam d6c Cong ty dam bao r~ng cac s&kS toan diroc Iuu giG'dB phan anh tinh hinh tai chinh cuaCong ty, voi mire d9 trung thuc, hop ly tai bM cir thai diBrn nao va dam bao r~ng Bao cao tai chinh tuan thucac quy dinh hien hanh cua Nha mroc. Dong thai co trach nhiem trong viec bao dam an toan tai san cua Congty va thuc hien cac bien phap thich hop dB ngan chan, phat hien cac hanh vi gian I~n va cac vi pham khac.

Ban Tfmg Giam D6c Cong ty cam kSt rang Bao cao tai chinh dll phan anh trung thuc va hop ly tinh hinh taichinh cua Cong ty tai thoi diBrn ngay 31 thang 12 nam 2012, kSt qua hoat dong kinh doanh va tinh hinh hruchuyen ti~n t~ cho nam tai chinh kSt thuc cling ngay, phu hop voi chuan mire, chS d9 kS toan Viet Nam vatuan thu cac quy dinh hien hanh co lien quan.

Pile duy?t cdc bdo cdo tai chinh

Chung toi, H9i d6ng quan tri Cong ty CB phan Thiry san BacLieu phe duyet Bao cao tai chinh cho nam tai chinh kSt thucngay 31/12/2012 cua Cong ty.

Bac Lieu, ngay 16 thdng 3 ndm 2013TM. Ban TBng Giam D8c

TBng Giam d6c

5

-,,-=-------=

CONG TY TNHH mcn \TV TUVAN TAl cHiNnKE TOAN vA KIEM TOAN pHfA NAM (AASCS)

29 Va Thi Sau, Qu~n 1, TMnh Pho Ho Chi MinhEn: (08) 3.8205 944 - (08) 3.8205 947-Fax: (08) 3.8205 942Email: [email protected]·Website:www.aascs.com.vn

se :~.~ ..IBCKT/TC

BAo cAo KIEM ToANvi Bdo cdo tili chinh rieng niim 2012 kit tlul.c ngiiy 31 thdng 12 niim 2012

cua Ctmg ty caph/m Thuy san Bac Lieu

Kinh gUi: - HQi dang Quan tr] va cAdong Cdng ty ce ph§n Thiiy san Bac Lieu- Ban TAng Giam d6c Cong ty cA ph§o Thiiy san Bac Lieu

Chung toi da:kiSm toan bao cao tai chinh rieng cua Cong ty C6 ph~n Thuy san Bac Lieu diroc I~p ngay 16 thang3 nam 2013 g6m: Bang din d6i k~ toan tai ngay 31 thang 12 nam 2012, Bao cao k~t qua hoat dong kinh doanh,Bao do hru chuyen ti~n t~ va Thuyet minh bao cao tai chinh cho nam tai chinh k~t thuc ngay 31 thang 12 nam2012 diroc trinh bay tir trang 07 d~n trang 36 kern theo.

Vi~c I~p va trinh bay Bao cao tai chinh nay thuoc trach nhiern cua Giarn d6c Cong ty. Trach nhiern cua chung toila dira ra y kien v~ cac bao cao nay can ctr tren k~t qua kiern toan cua chung toi.

CO'sO' y kiin:

Chung toi da: thirc hien cong viec kiem toan theo cac chuan mire kiem toan Vi~t Nam. Cac chuan rmrc nay yeudu cong vi~c kiem toan I~p k~ hoach va tlnrc hien dS c6 su dam bao hop ly rang cac bao cao tai chinh khong conchira dung cac sai s6t trong y~u. Chung toi da: thuc hien viec kiern tra theo phirong phap chon m~u va ap dungcac thir nghiem dn thiet, cac bang chirng xac minh nhimg thong tin trong bao cao tai chinh; danh gia viec tuanthu cac chuan mire va ch~ dQ k~ toan hien hanh, cac nguyen t~c va phirong phap k~ toan duoc ap dung, cac uoctinh va xet doan quan trong cua Giam d6c cling nhir each trinh bay t6ng quat cac bao cao tai chinh. Chung toi chor~ng cong viec kiSm toan cua chung toi da:dira ra nhimg co sa hop ly dS lam can cir cho y ki~n cua chung toi.

Y kiin cua kiim todn vien:

Theo y ki~n cua chung toi, Bao cao tai chinh dli phan anh trung thuc va hop Iy tren cac khia canh trong y~u tinhhinh tai chinh cua Cong ty C6 phdn Thuy san Bac Lieu tai ngay 31 thang 12 nam 2012, k~t qua kinh doanh, clingnhir luong ti~n hru chuyen cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2012, phu hop voi chuan mire vach~ dQ k~ toan Viet Nam hien hanh va cac quy dinh phap Iy c6 lien quan.

Tp H6 Chi Minh, ngay"f,fthtingj; ndm 2013

.-

Nguy~n Thj My NgQcChung chi KTV s6: 1091IKTV

Ki~m toan vien

THANI-6VIEN HANG KIEM TOAN ouo c TE JHIUOUll'RESfHCE -lOOl nClllllHI

~'/CoNGTiRACH NHIEII HlICH VU nI' CHiNH KiVA Kif'" 1

~I "~£

CONG TY co pHAN THUY SAN B~C LIEU8689, qu6c 19 lA, Ap 2, Thi trfut Gia Rai, Tinh Bac Lieu

Bao cao tai chinhCho nam tai chinh k@tthuc ngay 31/12/2012

? A s: s: ,

BANG CAN DOl KE TOANTl;li ngay 3111212012

Dan vi tinh: VND

Chi tieu M.s6 T.minh S6 eu6i nam S6 dau narn

A. TAl sAN NGAN ~ (100 = 110 + 120 + 130 + 140 +150) 100 285.629.427.242 290.138.254.316

I. Ti~n va cac khoan tuong duong ti~n 110 1 6.024.507.996 18.617.172.484

1. Ti€n 111 6.024.507.996 18.617.172.484

2. Cac khoan nrong duong ti€n 112

II. Cac khoan dau to' tai ehinh ngiin han 120 2 3.130.177.296 3.110.177.296

1. Ddu ill ng~n han 121 3.130.177.296 3.110.177.296

2. DI! phong giam gia ddu tir ngan han (*) 129

m. Cac khoan phai thu ngiin han 130 33.699.223.086 34.101.484.814

1. Phai thu khach hang 131 19.174.369.554 21.964.473.051

2. Tra tnroc cho ngiroi ban 132 16.604.745.823 15.878.587.402

3. Phai thu nQi bQ ngan han 133

4. Phai thu theo tiSn dQ kS hoach hop d6ng xay dung 134

5. Cac khoan phai thu khac 138 3 7.278.610.269 5.421.92 . 1

)~6. DI! phong cac khoan phai thu kho doi (*) 139 (9.358.502.560) (9.163.501.' ,\

IV. Hang tAn kho 140 4 233.700.762.833 ,~ II{1215.113.621r1'l ~

1. Hang t6n kho 141 233.976.152.006 215.389.of~~

2. DI! phong giam gia hang t6n kho (*) 149 (275.389.173) (275.3~ 3)

V. Tai san ngiin han khac 150 5 9.074.756.031 19.195.795.253

1. Chi phi tra tnroc ng~n han 151 1.300.346.629 2.182.215.537

2. ThuS GTGT duoc kh!lu tnr 152 5.068.904.854 11.265.289.423

3. ThuS va cac khoan phai thu nha mroc 154 369.841.898

4. Tai san ngan han khac 158 2.705.504.548 5.378.448.395

B. TAl sAN nAI ~ (200 = 210 + 220 +240 +250 +260) 200 124.779.250.650 133.210.677.837

I. Cac khoan phai thu dai han 210 258.350.400

1. Phai thu dai han cua khach hang 211

2. V6n kinh doanh & don vi tnrc thuoc 212

3. Phai thu nQi bQ dai han 213 -

4. Phai thu dai han khac 218 258.350.400

5. DI! phong phai thu dai han kho doi (*) 219

7

=

CONG TY CO PHAN THVY SAN B~C LIEUS6 89, quec 19 lA, Ap 2, Thi tr~n Gili Rai, Tinh B~c Lieu

Bao cao tai chinhCho nam tai chinh ket thuc ngay 31/12/2012

? A s: s: ,

BANG CAN DOl KE TOANT~i ngay 31112/2012

f)071 vi tinh: VND

II. Tai san e6 djnh 220 6 118.444.503.299 126.058.470.399

1. Tai san c6 dinh htru hinh 221 6.1 103.653.393.575 115.862.909.940

<Nguyen gid 222 177.249.817.518 173.301.163.115

- Gid tri hao man [uy ki 223 (73.596.423.943) (57.438.253.175)

2. Tai san c6 dinh thue tai chinh 224

- Nguyen gia 225

- Gia tri hao mon luy k~ (*) 226

3. Tai san c6 dinh va hinh 227 6.2 7.056.296.988 7.352.859.096

-Nguyen gia 228 8.443.171.217 8.443.171.217

- Gid tri hao man [uy ki 229 (1.386.874.229) (1.090.312.121)

4. Chi phi xay dung co ban do dang 230 6.3 7.734.812.736 2.842.701.363

III. BAt dQng san dAu to' 240

- Nguyen gia 241

- Gia tri hao mon luy k~ (*) 242 -IV. Cac khoan dAu to' tai chinh dai han

~"'(l' J 7~250 3.702.272.727 3.702 A~. , P'

1.D~u nr vao cong ty con 251 3.702.272.727 3.7( :2 2~~1H' '" H~

2. D~u ttr vao cong ty lien k~t, lien doanh"'? D!CH VI Tlf

252 ~ TIll CHiNi KE* '-3. D~u nr dai han khac 258 o VA K!E T(

~, PJUA NAi4. DIJ phong giam gia d~u nr tai chinh dai han (*) 259 .1t

1_ t». ~,0V. Tai san dai han khac 260 7 2.374.124.224 3.449.934./ H

1. Chi phi tra tnroc dai han 261 7.1 2.284.124.224 3.191.584.311

2. Tai san thu~ thu nhap hoan lai 262

3. Tai san dai han khac 268 7.2 90.000.000 258.350.400

TONG CQNG TAl SAN (270 = 100 + 200) 270 410.408.677.892 423.348.932.153

8

CONG TY co PHAN THirY sAN B~C LIEUse 89, qu6c 19 lA, Ap 2, Thi trfuI Gia Rai, Tinh B<;lCLieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 3111212012

BANG CANDOl KE ToANT~i ngay 31112/2012

£)071 vi tinh: VND

NGUONVON M.sa T.minh sa cuai nam sa d~u nam

A. NQ pHAI TRA. (300 = 310 + 320) 300 329.558.107.844 343.526.050.710

I. N(}'ng~n han 310 8 315.333.437.844 323.419.638.1491. Vay va no ng~n han 311 8.1 238.272.174.784 260.682.760.6062. Phai tra ngiroi ban 312 49.557.625.790 39.342.114.3023. Nguoi mua tra tiSn tnroc 313 9.442.757.952 7.543.362.419

, .4. Thue va cac khoan phai nQP Nha mroc 314 8.2 12.740.108.176 12.020.124.2335. Phai tra cong nhan vien 315 2.970.571.977 3.939.853.8726. Chi phi phai tra 316 ;

7. Phai tra nQi bQ 3178. Phai tra theo tien dQ kS hoach hop d6ng xay dung 3189. Cac khoan phai tra, phai nQP ng~n han khac 319 8.3 4.002.165.217 740.972.76910. Dir phong phai tra ng~n han 32011. Quy khen thirong va phuc 19i 323 (1.651.966.052) (849.550.052)II. N(}'dai han 330 14.224.670.000 20.106.4~1. Phai tra dai han ngiroi ban 331 ,\:\. .;.

2. Phai tra dai han nQi bQ 332.;.

IH~N ''1-

3. Phai tra dai han khac 333 II'~ ).~rOAN :r

4. Yay va no dai han 334 9 14.224.670.000 200094.3i5. ThuS thu nhap hoan lai phai tra 335 1.t

\~.6. Dir phong tro dp m~t viec lam 336 12.01 . 617. Dir phong phai tra dai han 337

B . VON cHiJ SO HUu (400 = 410 +420) 400 80.850.570.049 79.822.881.443

I. Van chii sir hii'u 410 10. 80.850.570.049 79.822.881.4431. V6n dAu tu cua chu So' htru 411 50.000.000.000 50.000.000.0002. Thang du v6n e6 phAn 412 21.915.800.000 21.915.800.0003. V6n khac cua chu sa httu 4134. C6 phieu ngan quy 4145. Chenh lech danh gia lai tai san 4156. Chenh lech tY gia h6i doai 416 (150.888.878)7. Quy dAutu phat triSn 4178. Quy dir phong tai chinh 418 463.691.970 463.691.9709. Quy khac thuoc v6n chu sa htru 419 ~:10. Loi nhuan ehua phan phoi 420 8.471.078.079 7.594.278.35111. Nguon v6n dAu tu XDCB 42112. Quy h6 tro s~p xSp doanh nghiep 422II. Ngu6n kinh phi, quy khac 430TONG CQNG NGUON VON 440 410.408.677.892 423.348.932.153

9

CONG TY co PH.AN THUY SAN B~C LIEUse 89, quoc 19 lA, Ap 2, Thi tr~nGia Rai, Tinh Bc;tcLieu

Bao cao titi chinhCho nam tai chinh k~t thuc ngay 31112/2012

, ?" ,,? " J: s: ,

CAC CHI TIEU NGOAI BANG CAN DOl KE TOANT~i ngay 31112/2012

Chi tieu Thuyet minh ss cu6i nam s6 d~u nam

1. Tai san thue ngoai2. V~t tir, hang hoa nhan gift hQ, nhan gia cong3. Hang hoa nhan ban hQ, nhan ky giri4. No kho doi dii xu ly5. Ngoai t~ cac loai- USD 10.776,94 26.854,83-EUR 400,34 403,03- JPY 38.843,00 39.106,006. Dir toan chi str nghiep, dir an

L9P, Ngay 16 thdng 03 ndm 2013

NgrrOi I~p bi~u K~ Tmin Trutmg

10

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

Bao Clio tai chinhCho nam Uti ehinh k~t thuc ngay 3111212012

BAo cAo KET QuA HO~T DQNG KINH DOANHNam 2012

Don vi tinh: VND

Chi tieuThuyet

Nam nay Nam trmrcminh

1. Doanh thu ban hang va cung cAp djch VI} 11. 263.820.984.456 366.117.573.4942. Cac khoan giarn tnr doanh thu 12. 153.311.232 1.042.755.345

3. Doanh thu thuAn v~ ban hang va cung cAp djch VI} 13. 263.667.673.224 365.074.818.149

4. Gia von hang ban 14. 197.600.543.518 282.150:862.859

5. LQ'i nhuan gQP v~ ban hang va cung cAp djch VI} 66.067.129.706 82.923.955.290

6. Doanh thu heat d9ng tai ehinh 15. 1.557.959.140 3.774.930.8537. Chi phi tai ehinh 16. 29.091.688.076 38.465.238.250

+ Trong do: chi phi ldi vay 27.627.606.505 30.887.351.9728. Chi phi ban hang 17. 22.673.757.089 25.647.410.6259. Chi phi quan ly doanh nghiep 18. 12.341.135.771 15.430.285.655

10. LQ'i nhuan thuAn tir hoat dQng kinh doanh 3.518.507.910 7.155.951.613

11. TIm nhap khac 19. 526.585.382 819.990.55012. Chi phi khac 20. 2.509.847.636 2.056.037.410

13. LQ'i nhu~n khac (1.983.262.254) (1.236.046.860)

14. T6ng lQ'inhu~n k~ toan trudc thu~ 1.535.245.656 5.919.904.753

15. Chi phi thue TNDN hien hanh 21. 658.445.928 262.697.167

16. Chi phi thue TNDN hoan lai -

17. LQ'i nhu~n sau thu~ thu nh~p doanh nghi~p 876.799.728 5.657.207.586

18. Lai cOOban tren c6 phi~u (*) 23. 175 1.131

Lcjp, Ngay 16 thang 03 ndm 2013

NgU'iYiI~p bi~u K~ Toan Trurrng

Nguy~n Thanh Long TrAn ChiNam

11

CONG TY CO PHA..NTmJy sAN B~C LIEUs6 89, qu6c 19 lA, Ap 2, Thi trftnGili Rai, Tinh B<:tcLieu

Bao cao tai chinh

Cho nam tai chinh k@tthuc ngay 31/12/2012

BAo cAo LUU CHUYEN TIEN T~(Theo phuong phdp tnec tiip)

Nam 2012Don vi tfnh: VND

Chi tieuThuy~ Nam nay Nam trmrctminh

I. Liru chuyen ti~n tir hoat d{)ng kinh doanh

1. Ti€n thu ill ban hang, cung dp dich vu va doanh thu khac 270.237.499.207 398.810.115.269

2. Ti€n chi tra cho nguoi cung c~p hang h6a va dich vu (303.740.224.529) (638.493.189.037)

3. Ti€n chi tra cho ngiroi Iao d9ng (65.905.438.832) (41.869.730.887)

4. Ti€ri chi tra Hiivay (27.512.006.449) (30.886.5~8.555)

5. Ti€n chi n9P thue thu nhap doanh nghiep

6. Ti€n thu khac ill hoat d9ng kinh doanh 938.449.227.654 837.900.032.672'

7. Ti€n chi khac cho hoat d9ng kinh doanh (795.934.001.429) (553.452.773.262)

iLU'uchuyin ti;n thufin tit' hoat ilpng kinh doanh 15.595.055.622 (27.992.093.800)

II. Liru chuyen ti~n tir hoat d{)ng dAu tu

1. Ti€n chi d€ mua sam, xay dung TSCD va cac tai san daihan khac (261.140.044) (455.398.985)

2. Ti€n thu ill thanh ly, nhirong ban TSCD va cac tai san daihan khac 273.274.722 597.893.8813. Ti€n chi cho vay, mua cac cong cu no cua don vi khac (3.020.000.000) (3.000.000.000)

4. Ti€n thu h6i cho vay, ban lai cac cong cu no cua don vikhac 3.000.000.000 11.270.000.000

5. Ti€n chi d&unr g6p v6n vao don vi khac

6. Ti€n thu h6i d&unr g6p v6n vao don vi khac

7. Ti€n thu Hiicho vay, cd tire va loi nhuan diroc chia 453.455.135 799.583.111

LU'u chuyin ti;n thufin tit' hoat ilpng ilfiu tu: 445.589.813 9.212.078.007

ill. Luu chuyen ti~n tir hoat d{)ng tai chinh1. Tien thu ill phat hanh co phieu, nhan von g6p cua chu So'hfru

2. Ti€n chi tra v6n g6p cho cac chu So' hfru, mua lai cdphieu cua doanh nghiep da phat hanh

3. Ti€n vay ng~n han, dai han nhan duoc 764.754.596.834 1.129.014.978.678-

4. Ti€n chi tra no g6c vay (793.393.201.304) (1.111.197.451.257)

5. Ti€n chi tra no thue tai chinh

6. ce tire, loi nhuan da tra cho chu So' htru

'Luu c/tuyin ti;n thufin tit' hoa: ilpng tai chinh (28.638.604.470) 17.817.527.421

Liru chlly~n ti~n thuAn trong ky (12.597.959.035) (962.488.372)

Ti~n va tuong duong ti~n dAu kY 18.617.172.484 19.206.690.695Anh hirong cua thay ddi tY gia h6i doai quy ddi ngoai t~ 5.294.547 372.970.161

Ti~n va nrong dirong ti~n cu6i kY 6.024.507.996 18.617.172.484

12

CONG TY co pHAN THiN sAN B~C LIEU

S6 89, qu6c 19 lA, Ap 2, Thi td.n Gia Rai, Tinh B~c Lieu

Bao cao tai chinh

Cho narn tai chinh k~t thuc ngay 31/12/2012

NgU'Oi I~p bi~u

Nguy~n Thanh Long

BAo cAo LUU CHUYEN TIEN TIt.(Theo phuang phiip true tiip)

Nam 2012

K~ Tmin Trtrong

Trin ChiNam

13

Ltjp, Ngay 16 thdng 03 ndm 2013

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

Bao cao tai chinhCho nam tai chinh k@tthuc ngay 31/12/2012

BAN THUYET MINH BAo cAo TAl CHiNHNam 2012

I J)~c di~m hoat d{)ng ciia doanh nghiep

1. Hinh tlnrc SO' hfru van

Cong ty Co phan Thuy san BI;lCLieu la doanh nghiep duoc co phan tir Cong ty TNHH Thuy san BI;lCLieu.Cong ty C6 phAn Thuy san BI;lCLieu dUQ"Cthanh I~p theo gi~y chirng nhan dang ky kinh doanh s66003000027, dang ky IAn dAu ngay 20 thang 07 nam 2006 va gi~y clnrng nhan dang ky kinh doanh s61900253340, dang ky thay d6i IAn thir 13 ngay 11 thang 11 nam 2011 do So KS hoach va DAu tir tinh BI;lCLieu dp.V6n di~u l~: 50.000.000.000 VND (Nam rmroi ti d6ng)

Tru sa chinh cua Cong ty tai dia chi s6 89, quoc lQ lA, Ap 2, thi tr~n gia Rai, tinh Gia Rai.

Cdng ty co cac don vi true thu{)c sau:

Chi nhdnh

- Chi nhanh tai Khanh Hoa

- Chi nhanh tai Ganh Hao

Lo A9, Khu cong nghiep Su6i DAu, huyen Cam Lam, tinh Khanh Hoa

Ap 3, TT. Ganh Hao, huyen Dong Hili, tinh BI;lCLieu

Cong ty con (tllf van g6p 100%)

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

(Chua thuc hien h9'Pnhdt BCTC trong ndm 2012)

2. Llnh vl!c kinh doanh

3. Nganh ngb~ kinh doanh:

- ChS bien, bao quan thuy san va san pham tir thuy san;


- Kinh doanh xu~t nhap khAu:

+ Xu~t khAu va ban nQi dia cac m~t hang nong, lam, thuy san, hang thu cong my nghe, thuc pharn;

+ Nhap khAu phirong tien van tai, may moc thiSt bi, nguyen phu lieu phuc vu san xu~t kinh doanh;



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

- NMp khau cac loai thuc pham chS bien;

- Gia cong hang di~n t11gia dung;

- Thu d6i ngoai t~;

- Kinh doanh xuat, nhap khAu cac loai phan bon (vi sinh, va CO" va htru CO");

II Cb~ d{)va chinh sach k~ toan ap dung tai Cdng ty

1. Ky k~ toan, don vi ti~n t~ sir dung trong k~ toan

Nien dQ kS toan cua Cong ty b~t dAu illngay 01101 va kSt thuc vao ngay 31112 hang nam,

14

CONG TY CO PHAN THUY SAN B~C LIEUS6 89, qu6c 19 lA, Ap 2, Thi tr~n Gie:iRai, Tinh B<;lC Lieu

Bao cao tili chinhCho Dam tai chinh k~t thuc ngay 31/12/2012


Don vi tien t~ Slrdung trong ghi chep kB toan la d6ng Viet Nam (VND)

2. Chudn ml}'cva Ch~ dq k~ toan ap dung

2.1. Ch~ dq k~ toan ap dung:

Cong ty ap dung ChB d9 KB toan doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay20/3/2006 cua BQ tnrong BQ Tai chfnh.

2.2; Tuyen bB v~ vifC tuan thu Chudn rmrc k~ toan va Ch~ dq k~ toan

Cong ty da ap dung cac Chuan mire kB toan Vi~t Nam va cac van ban huang dfin Chuan mire do Nha nuoc daban hanh. Cac bao cao tai chfnh diroc l?p va trinh bay theo dung moi quy dinh cua tung chuan mire, thong tuhuang dfin thuc hien chuan mire va ChB d9 kBtoan hien hanh.

2.3. Hinh tlnrc k~ toan ap dung

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

r:

/'/~

3. Cac chinh sach k~ toan ap dung ,oot-~

~

'H~)

3.1. Nguyen tic xac djnh cac khoan tUO'Dgdurrng ti~n 0,)'11

Cac nghiep V1,l kinh tB phat sinh bang ngoai t~ diroc quy d6i ra d6ng Vi~t Nam theo tY gia giao dich thirc tB tai ~:/,thai diSm phat sinh nghiep V1,l. Tai thai diSm cuoi nam cac khoan muc ti~n t~ c6 g6c ngoai t~ diroc quy d6itheo tYgia binh quan lien ngan hang do Ngan hang Nha mroc Viet Nam cong b6 vao ngay kBt thuc nien d9 kBtoano

Chenh lech tY gia thirc tB phat sinh trong ky cua cac khoan muc ti~n t~ co g6c ngoai t~ tai thai phat sinh duochach toan theo tY gia thirc tB phat sinh cua ngan hang thirong mai noi doanh nghiep mo tai khoan va duochach toan vao doanh thu hoac chi phi tai chinh trong nam tai chinh.

Chenh lech tY gia do danh gia lai s6 dir cac khoan muc ti~n t~ co g6c ngoai t~ tai thai di~m cudi nam duochach toan theo tY gia mua vao cua ngan hang tlnrong mai noi doanh nghiep mo tai khoan hoac tY gia binhquan cua cac ngan hang thirong mai noi doanh nghiep mo nhi~u tai khoan cong b6 tai thai diSm l?p bao caotai chinh va diroc hach toan bu tnr chenh lech tang, giam s6 con lai diroc kBt chuyen vao doanh thu hoac chiphi tai chinh trong nam tai chinh va khong chia c6 tire tren chenh lech tY gia do danh gia lai s6 dir cu6i kYnay.

3.2.Nguyen tic ghi nh~n hang t5n kho

Hang t6n kho diroc tinh theo gia g6c. Truong hop gia tri thu~ co thS thirc hien duoc thAp hon gia g6c thi phaitinh theo gia tri thuan co thS thuc hien diroc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi chB biBn vacac chi phi lien quan tnrc tiBp khac

Gia tri hang t6n kho cu6i ky diroc xac dinh theo plnrong phap binh quan gia quyen,

Hang t6n kho duoc hach toan theo phirong phap ke khai thuong xuyen

Dir phong giam gia hang t6n kho duoc l?p vao thoi diSm cu6i nam la s6 chenh lech gitra gia g6c cua hang t6nkho Ion hon gia tri thuan co thS thuc hien duoc cua chung.

15

CONG TY CO pHAN THUY sAN B~C LIEUsa 89, quae 19 lA, Ap 2, Thi trAnGhi Rai, Tinh B~e Lieu

Bao cao tai chinhCho nam Utichinh ket thuc ngay 31112/2012


3.3. Nguyen t~c ghi nh~n cac khoan phai thu thurrng mai va phai thu khac:

3.3.1. Nguyen ttic ghi nlt{in: Cac khoan phai thu khach hang, khoan tra truce cho ngiroi ban, phai thu nQi bQva cac khoan phai thu khac tai thai diSm bao cao, n~u:

- C6 thai han thu h6i hoac thanh toan duoi 1 nam diroc phan loai la tai sari ngan han.

- C6 thai han thu h6i hoac thanh tom tren 1 nam diroc phan loai la tai san dai han,

3.3.2. L{ip d(rphong pluii thu kho dbi: DlJ phong no phai thu kh6 doi thS hien phan gia tri du ki~n bi t6n th~tcua cac khoan no phai thu c6 kha nang khong ducc khach hang thanh toan ddi voi cac khoan phai thu tai thaidiSm l~p Bao cao Uti chinh.

3.4. Nguyen t~c ghi nh~n va khiu hao tai san cB djnh

Tai san cd dinh hfru hinh, tai san cd dinh vo hinh duoc ghi nhan theo gia gdc. Trong qua trinh sir dung, tai sancd dinh htru hinh, tai san cd dinh vo hinh duoc ghi nhan theo nguyen gia, hao man luy k~ va gia tri can lai.

20 nam08-10 nam06 - 10 nam05 - 07 nam

08 narn15 nam

Kh~u hao duoc trich theo phuong phap duong thing. Thai gian kh~u hao duoc uoc tinh nhu sau:

- Nha cira, v~t ki~n true- May m6c, thi~t hi- Phuong tien v~n tai, truyen d~n- Thi~t hi van phong- Tai san cd dinh khac- Tai san cd dinh vo hinh : Tai san cd dinh vo hinh Ia quyen

su dung d~t tai Chi nhanh Khanh Hoa la ti~n thue d~t diroctra mot l~n cho nhieu nam thue va diroc dp Gi~y chirngnhan quyen sir dung d~t.

3.5. Nguyen t~c ghi nh~n cac khoan dAu nr tai chinh

Khoan d~u nr vao cong ty con, cong ty lien k~t duoc k~ toan theo phuong phap gia goc. Loi nhuan thu~n dirocchia tir cong ty con, cong ty lien k~t phat sinh sau ngay d~u nr diroc ghi nhan vao Bao cao K~t qua hoat dQngkinh doanh. Cac khoan duoc chia khac (ngoai 19i nhuan thuan) diroc coi la phan thu h6i cac khoan dh tir vaduoc ghi nhan la khoan giam tnr gia gdc d~u tu.

• r-

Cdc khoan dau tu: clueng khodn t{li thoi di~m bdo cdo, niu:

- C6 thoi han thu h6i hoac dao han khong qua 3 thang kS illngay mua khoan d~u nr d6 dircc coi la II nrongduong tien"

- C6 thoi han thu h6i vdn duoi 1 nam duoc phan loai la tai san ngan han- C6 thoi han thu h6i vdn tren 1 nam duoc phan loai la tai san dai han

16

=

CONG TY CO PHAN THi.rY SAN B~C LIEUS6 89, quoc 19 lA, Ap 2, Thi tr~n Gia Rai, Tinh B<;1CLieu

Bao Clio titi chinhCho nam tai chinh k~t thuc ngay 31/12/2012

BAN THUYET MINH BAa cAo TAl CHiNHNam 2012

3.6. Nguyen tiic ghi nh~n va van hoa cac khoan chi phi di vay

Chi phi di vay duoc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, tnr chi phi di vay lienquan true tiep dSn viec d&u tir xay dung hoac san xuit tai san do dang duoc tinh vao gia tri cua tai san do(dU9'Cv6n hoa) khi co du cac di~u kien

3.7. Nguyen tiic ghi nh~n va phan b6 chi phi tra trmrc

Cac chi phi tra tnroc chi lien quan dSn chi phi san xuit kinh doanh nam tai chinh hien tai diroc ghi nhan lit chiphi tra tnroc ngan han va duoc tinh vao chi phi san xuit kinh doanh trong nam tai chinh

Cac chi phi sau day da phat sinh trong nam tai chinh nhirng duoc hach toan vao chi phi tra tnroc dai han dSphan b6 d&nvao kSt qua hoat d9ng kinh doanh trong nhieu narn:

- Cong cu dung cu xuit dung co gia tri Ion;

- Chi phi sua chtra Ion tai san c6 dinh phat sinh mot l&nqua 100.

~11'JOo ,::-.:---CONG

\CH HHIEIIH VU 1

~HiNH Ih KIEM

I

PillA l.'---~'-=

Viec tinh va phan b6 chi phi tra tnroc dai han vao chi phi san xuit kinh doanh tung kY hach toan ducc can cirvao tinh chit, rmrc d9 tung 10<;1ichi phi dB chon phuong phap va tieu thirc phan b6 hop IY.Chi phi tra tnrocdiroc phan b6 d&nvao chi phi san xuit kinh doanh.

3.8. Nguyen tiic ghi nh~n chi phi phai tra

Cac khoan chi phi thirc tS chira phat sinh nhung duoc trich truce vao chi phi san xuat, kinh doanh trong kY dBdam bao khi chi phi phat sinh thirc tS khong gay d9t bien cho chi phi san xu~t kinh doanh tren co sa dam baonguyen t~c phu h9P gitta doanh thu va chi phi.

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

Cac khoan phai tra nguoi ban, phai tra noi b9, phai tra khac, khoan vay tai thai diBm bao cao, nSu:

- Co thai han thanh toan duoi 1 nam diroc phan loai la no ngan han.

• r-

- Co thai han thanh toan tren 1 nam diroc phan IO<;1ilit no dai han .

ThuS thu nhap hoan lai diroc phan IO<;1ila no dai han.

3.10. Nguyen tiic ghi nh~n van chu sO'hfru

V6n d&unr cua chu sa hiru diroc ghi nhan theo s6 v6n thirc gop cua chu sa hfru.

Thang dir v6n c6 phan duoc ghi nhan theo s6 chenh lech 100 hon/ hoac nho hon giita gia thuc tS phat hanh vamenh gia c6 phieu khi phat hanh c6 phieu l&nd&u,phat hanh b6 sung hoac tai phat hanh c6 phieu quy

17

L

CONG TY CO PHAN THirY SAN B~C LIEUS6 89, quoc 1<)lA, Ap 2, Thi tr~n Ghi Rai, Tinh BiilC Lieu

Bao cao tai chinhCho nam Uti chinh k~t thuc ngay 31112/2012


V6n khac cua chu sa hfru duoc ghi theo gia tri con lai gitta gia tri hQ'P Iy cua cac Uti san ma doanh nghiepducc cac t6 chirc, ca nhan khac tang, bieu sau khi tnr (-) cac khoan thuS phai nQP (neu co) lien quan dSn cactai san diroc tang, bieu nay va khong b6

C6 phieu qui' la c6 phieu do Cong ty phat hanh va sau do mua lai, C6 phieu quy diroc ghi nhan theo gia trithuc ts va trinh bay tren Bang Can d6i kS toan la mot khoan ghi giam v6n chu sa htru,

C6 tire phai tra cho cac c6 dong duoc ghi nhan la khoan phai tra trong Bang Can d6i kS toan cua Cong ty saukhi co thong bao chia c6 tire cua HQi d6ng Quan tri Cong ty.

Chenh I~ch tY gia h6i doai phan anh tren bang din d6i kS toan la chenh lech tY gia h6i doai phat sinh hoacdanh gia lai cuoi ky cua cac khoan muc co g6c ngoai t~ cua heat dong dAunr xay dung CO' ban.

LQ'i nhuan sau thuS chira phan phdi la s6 IQ'inhuan tir cac hoat dQng cua doanh nghiep sau khi tnr (-) cackhoan di~u chinh do ap dung h6i t6 thay d6i chinh sach kS toan va di~u chinh h6i t6 sai sot trong ySu cua cacnam tnroc.

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

Doanh thu ban hang

Doanh thu ban hang diroc ghi nhan khi d6ng thai thoa man cac di~u kien sau:

Cong ty khong con nam gitr quyen quan Iy hang hoa nhir ngiroi sa htru hang hoa hoac quyen kiBm soathang hoa;

- Doanh thu duoc xac dinh tuong d6i chac chan;

- Cong ty da thu diroc hoac se thu duoc IQ'iich kinh tS illgiao dich ban hang;

- Xac dinh duoc chi phi lien quan dSn giao dich ban hang

Doanh thu cung cap diclt v{I

Doanh thu cung dp dich vu duoc ghi nhan khi kSt qua cua giao dich do duoc xac dinh mot each dang tin c~y.Truong hQ'Pviec cung dp dich vu lien quan dSn nhieu ky thi doanh thu duoc ghi nhan trong ky theo kSt quaphan cong viec da hoan thanh vao ngay I~p

- Doanh thu duoc xac dinh tuong d6i chac chan;

- Co kha nang thu duoc IQ'iich kinh tS illgiao dich cung dp dich vu do;

- Xac dinh duoc phan cong viec da hoan thanh vao ngay I~p Bang can d6i kS toan;

- Xac dinh duoc chi phi phat sinh cho giao dich va chi phi dB hoan thanh giao dich cung dp dich vu do

Ph~n cong viec cung cap dich vu da hoan thanh diroc xac dinh theo phuong phap danh gia cong viec hoanthanh.

18

CONG TY CO PHA.N THiJY SAN B~C LIEUS6 89, quoc IQ lA, Ap 2, Thi tdn Gia Rai, Tinh B~c Lieu


BAN THUYET MINH BAo cAo TAl CHiNHNam2012

Doanh thu hoat d9ng tai chinh

Doanh thu phat sinh tir ti~n lai, ti~n ban quyen, c6 tire, lei nhuan duoc chia va cac khoan doanh thu heat dQngtai chinh khac diroc ghi nhan khi th6a man d6ng thai hai (2) di~u kien sau:

- Co kha nang thu duoc loi ich kinh tS ill giao dich do;- Doanh thu duoc xac dinh nrong d6i ch~c ch~.

C6 tire, IQ'inhuan diroc chia diroc ghi nhan khi Cong ty duoc quyen nhan c6 tire hoac diroc quyen nhan IQ'inhuan ill viec gop v6n.

Doanh thu lu;tp dJng xuy dung

Phan cong viec hoan thanh cua Hop d6ng xay dung lam co sa xac dinh doanh thu: duoc xac dinh theo phuongphap tY l~ phan tram (%) gifra chi phi thirc tS da phat sinh cua phan cong viec da hoan thanh tai mot thai diSmso voi t6ng chi phi dir toan cua hop d6ng.

3.12. Nguyen tic va phuong phap ghi nh~n chi phi tai chinh

Cac khoan chi phi duoc ghi nh?n vao chi phi tai chinh gom:

- Chi phi hoac cac khoan 16 lien quan dSn cac hoat dQng dau nr tai chinh;

- Chi phi cho yay va di yay v6n;

- Cac khoan 16do thay d6i tY gia h6i doai cua cac nghiep vu phat sinh lien quan dSn ngoai t~;

- DlJ phong giam gia dau ttr clnrng khoan,

Cac khoan tren duoc ghi nhan theo t6ng s6 phat sinh trong ky, khong bu trir voi doanh thu hoat dQng tai

3.13. Nguyen tic va phirong phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~thu nh~p doanh nghi~p hoan hili

Chi phi thuS thu nhap doanh nghiep hien hanh diroc xac dinh tren CO" sa thu nhap chiu thuS va tlmS su~t thuSTNDN trong narn hien hanh.

Chi phi thuS thu nhap doanh nghiep hoan lai diroc xac dinh tren co sa s6 chenh lech tarn thai diroc khau tnr,s6 chenh lech tam thai chiu thue va thue su~t thue TNDN.

Chi nhanh tai Khanh Hoa thuc hien ke khai va quyet toan rieng tai dia phuong. Dong thai, Chi nhanh dirochuang uu dai v~ thue (miin thui 01 ndm tic khi co thu nhdp chiu thue, giam 50% thui phai n9P trong 04 ndm)theo quy dinh cua Luat thuS thu nhap doanh nghiep diroi hinh thirc dku nr mo rong quy mo. Nam 2008 la narndau tien Chi nhanh diroc miSn thue va nam 2009 la nam dau tien Chi nhanh duoc giam thue.

19

CONG TY CO PHA.N THUY SAN B~C LIEUS6 89, qu6c lQ lA, Ap 2, Thi tr~n Gili Rai, Tinh B?c Lieu



III. Thong tin b6 sung eho cac khoan m •••e trinh bay trong Bang can d6i k~ toan va Bao cao k~t qua hoatdi}ng kinh doanh

1. Ti~n va cac khoan tuong duong ti~nTi~n m~t

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

Ti~n gifi ngan hangTiJngui VND

TUn goi ngdn hang cua Van phong cong tyChi Nhanh NHPf B<;tcLieuNgan hang Cong Thirong Bac LieuNgan hang TMCP Qu6c T€Ngan hang Cong Thirong VN- Sa GD IINgan hang ACB Ca MauNgiin hang NHNo & PTNT Gii RaiNgan hang TMCP N.Thuang VN CN S6c TrangNgan hang NT Tp HCMNgan hang TMCP An BinhNgan hang TMCP SG Thuong Tin - CN BLNgan hang TMCP SG Thirong Tin-PGD TpHCMNgan hang TMCP Xuat Nh~p Kh~u Vi¢t NamNgan hang No & PTNT Vi¢t Nam CN Tinh B<;tcLieuNgan hang CN BIDV Bac lieuNgan hang TMCP Xuat Nhap Kh~u Viet Nam - CN Bac LieuNgan hang TMCP An Binh - CN Bac LieuNgan hang Viet i - CN Bac LieuNgan hang 1MCP Ky Thirong VN - CN Sai Gon

TUn goi ngdn hang cua Chi nluinb Ganb HaoNgan hang An BinhNgan hang NHNo & PTNT chi nhanh huyen Dong Hai

Ngan hang D&u Tir va PMt TriSn Bac Lieu

TUn goi ngiin hang cua Chi nluinb Nha TrangNgan hang Ngoai Thirong Nha TrangNgan hang EximBanK Nha TrangNgan hang An Binh TPHCMNgan hang Dau nr PMt trien CN Khinh HoaNgan hang Quan D9iNgan hang An Binh Nha Trang

Ngiin hang NN& PTNT Tinh Khanh Hoa

sa cuai niim267.261.459

88.530.10613.988.283

164.743.0705.757.246.5375.461.558.733

8.975.4682.886.9501.118.7371.740.5113.958.1033.814.706

345.5961.195.5783.054.7143.128.486

10.102.3076.808.4051.149.267

361.165.77311.523.8741.434.5524.953.549

168.959

10.681.4184.465.4891.705.987

2.522.0232.346.6021.090.747

1.509.6291.041.321

3.166.876

20

Don vi tinh: VND

sa ilau ndm11.326.858.694

397.549.4888.031.938.5682.897.370.6387.290.313.7906.709.398.682

114.946.1472.820.9811.159.90~

'~1.697.488 CQNG T~

3 743 586CHHHI~1l HUU. . Ii vu TlI \

3.721. 706:HiHHKE"4.139.053\ K!E'MTO

jllil~ NA11.716.478~1.693.898.;Jr\~

74.31510.312.5776.873.268

491.104.4732.493.014.952

13.117.2374.163.325

17.176.037

9.861.66214.116.874

1.623.520

3.501.624.7614.276.2214.435.9401.984.279

C6NGTyc6pHANTHUYsANB~CLffiu

s6 89, qu6e 19 lA, Ap 2, Thi tr~n Gici Rai, Tinh B?e Lieu

Bao cao tai chinhCho nam tai ehinh k@ttbUengay 31112/2012


--

Ngan hang NN& PTNT Huyen Can LamNgan hang f)~u ro va PMt Tri€n Vi~t Nam

tu« giri ngiin hang b&ng ngoai t?TUn goi ngdn hang cua Van phong cong tyNgan hang TMCP SG ThU<1I1gTin - CN BLNgan hang Cong ThU<1I1gBac LieuNgan hang NT Sac Trang- CN Bac LieuNgan hang TMCP Quae Te'Ngan hang Cong ThU<1I1gVN - Sa GD IINgiill hang ACB Ca MauNgan hang NT Tp HCMNgan hang TMCP An BinhNgan hang NT Sac Trang - CN BLNgan hang NT Sac Trang - CN BLNgan hang TMCP SG ThU<1I1gTin-PGD Tp.HCNgan hang TMCP Xu at Nhap Khau Viet Nam

Ngan hang TMCP Xuat Nhap Khau Viet Nam - CN Bac LieuNgan hang CN BIDV Bac lieuNgan hang No&PTNT Vi¢t Nam CN Tinh B~cNgan hang CN BIDV Bac lieuNgan hang f)~u Tir va PMt Trien Bac LieuNgan hang Ky Thirong Vi~t Nam

TUn goi ngtin hang cua Chi nhanh Nha TrangNgan hang An Binh TPHCMNgan hang f)~u ro va Phat Tri€n Vi~t Nam

Tang eqng

2. Cac khoan diu ttr ng~n han

TiSn goi tiSt kiem co ky hanf)~u nr khac

Tang c<;lng

3. Cac khoan phai thu ng~n han khac

Phai thu khac (Van phong)- Phi b6i thuong hop t16ng Lex-Bibox- Thacb Truong Son - Ung tiin mua ruing sdn- Ong To Huy Phong - liii eho vay- Ong Nguyen Thanh Dam- Cdc khoan phdi thu khdc

Phai thu khac (Chi NMnh)

T6ng eQng

21

2.298.0945.003.205.012

295.687.804

5.715.4229.652.5048.005.7431.770.770

14.419.4395.501.685

97.692.3762.084.8329.335.0699.599.571

447.2815.902.037

60.117.2592.736.410

24.671.3957.913.656

18.368.7693.495.463

6.068.2372.189.886

6.024.507.996

sa cuai niim

3.000.000.000130.177.296

3.130.177.296

sa cuai niim

5.334.173.9342.122.125.000

500. 000.000

1.891.086.000820.962.934

1.944.436.335

7.278.610.269

580.915.108

7.584.882

18.617.172.484

sa diLU tuim

3.000.000.000110.177.296

3.110.177.296

sa dau niim

5.421.926.9212.122.125.000

500. 000. 0002.250.459.243

549.342.678

5.421.926.921

CONG TY co pHAN THiTY sAN B~C LIEU

S6 89, qu6e 19 lA, Ap 2, Thi trfuI Gia Rai, Tinh B~e LieuBao cao tai chinh

Cho nam tai chinh k~t thuc ngay 31112/2012

BAN THUYET MINH BAo cAo TAl CHINHNam 2012

4. Hang tAn kho S8 cu8i nom S8 dau nom- Hang mua dang di dirong- N guyen lieu, v~t lieu 4.760.152.696 5.464.031.056- Cong cu, dung cu 252.876.295 266.312.916- Chi phi san xu~t kinh doanh do dang 2.859.012.494 1.180.052.326- Thanh pham 225.869.549.612 208.244.056.435- Hang hoa 234.560.909 234.560.909- Dir phong giarn gia Hang t6n kho (275.389.173) (275.389.173)

Ci}ng ghi tr] tholn cua hang tAn kho 233.700.762.833 215.113.624.469

5. Tai san ngiin han khac S8 cu8i nom sa dau niim ".:>,

- Chi phi tra trmrc ngiin han' <)

1.300.346.629 2.182.215.537 I ~~

- Tho~ GTGT dU'Q'ckhAo trir,'Q/TRI

5.068.904.854 11.265.289.423 !'"~- Cac khoan khac phai tho Nha mnrc: 369.841.898 (; TAl. V

+ ThuS TNDN nQP thira 310.206.529 ~~c.,;+ Cac 10~ithuS khac 59.635.369 :11-;

- Tai san ngiin han khac 2.705.504.548 5.378.448.395+Tam irng 2.443.017.673 5.261.431.520

+ Tai san thieu cho xu 1y 117.016.875 117.016.875+ Tai san nglk han khac 145.470.000

T6ng ci}ng 9.074.756.031 19.195.795.253

22

1 1 11

CONG TY co PHA.N THiJY sAN BAC LIEUS6 89, quoc lQ lA, Ap 2, Thj tr~n Gia R~i, Tinh B<;lc Lieu



6. Tang, giam tai san c&dinh, XDCB dO'dang6.1 Tang, giam tai san c&djnh hfru hinh Don vi tinh: VND

Chi tieuNha cira May moc Phuong ti~n Thi~t hi TSCD

Tang cQngv~t ki~n true thi~t hi v~n tai van phOng khacI. Nguyen gia TSCD hfru hinh1. S&du d~u nam 57.511.639.512 99.791.965.333 13.258.957.955 2.738.600.315 173.301.163.1152. s6 tang trong nam 1.901.139.696 2.085.191.326 172.727.273 132.649.999 4.291.708.294- Mua slim moi 2.085.191.326 172.727.273 132.649.999 2.390.568.598- ){DCB hoan thann 1.901.139.696 1.901.139.696- Tdng khdc3. ss giam trong narn 284.484.127 58.569.764 343.053.891- Thanh If;; nhuong ban 284.484.127 58.569.764 343.053.891- Chuyen sang CCDC- Giam khdc4. S&du cuai nam 59.412.779.208 101.592.672.532 13.431.685.228 2.812.680.550 177.249.817.518Il. Gia tr] hao mon luy k~1. Sa du d~u nam 10.106.771.890 40.920.561.737 5.064.593.882 1.346.325.666 57.438.253.1752. Kh~u hao trong nam 3.497.000.038 11.095.203.334 1.302.112.747 351.561.496 16.245.877.6153. Giarn trong ky 63.809.524 23.897.323 87.706.847- Chuyen sang CCDC- Thanh If;nhuong ban 63.809.524 23.897.323 87. 706.847- Giam khdc4. Sa du cu&i nam 13.603.771.928 51.951.955.547 6.366.706.629 1.673.989.839 73.596.423.943ID. Gia tr] con I~i cua TSCD na1. Tai ngay d~u narn 47.404.867.622 58.871.403.596 8.194.364.073 1.392.274.649 115.862.909.9402. Tai ngay cu5i narn 45.809.007.280 49.640.716.985 7.064.978.599 1.138.690.711 103.653.393.575

( { r

CONGTyc6PHANTHUysANB~CLrnuS6 89, quoc 19 lA, Ap 2, Thi tr~n Gia Rai, Tinh BC;lC Lieu



6. Tang, giam tai san c&dinh, XDCB dO'dang6.2 Tang, giam tai san c&djnh vo hinh Don vi tinh: VND

Chi tieuQuyen sfr dung Ban quyen, bflng PhAn m~m TSCD vo hinh

Tang cQngdit sang ch~ may vi tinh khac

I. Nguyen gia TSCD hiru hinh1. S&du dAu nam 5.197.775.937 3.200.000.000 45.395.278 8.443.171.217

2. S6 tang trong nam3. S6 giam trong narn4. S&du cu&i nam 5.197.775.937 3.200.000.000 45.395.278 8.443.171.217

II. Gia tr] hao mon luy k~1. S&du dAu nam 389.755.947 679.999.999 20.556.170 1.090.312.121

2. Kh~u hao trong narn 132.022.584 159.999.996 4.539.533 296.562.1133. Giam trong ky4. S&du cu&i nam 521.778.531 839.999.995 25.095.703 1.386.874.229

III. Gia tr] con I~i cua TSCD na1. Tai ngay dftu narn 4.808.019.990 2.520.000.001 24.839.108 7.352.859.096

2. Tai ngay cuoi nam 4.675.997.406 2.360.000.005 20.299.575 7.056.296.988

6.3 Chi phi XDCB dO'dang Sa cuai niim sa diLU niim

Chi phi mua s~m TSCD 6.966.079.858 797.134.768

Chi phi XDCB de dang 311.220.667 1.716.628.595

Chi phi sua chira TSCD 457.512.211 328.938.000

Tang cQng 7.734.812.736 2.842.701.363

CONG TY CO pHAN THiry sAN B~C LIEUS6 89, qu6c 19 lA, Ap 2, Thj tran Gia Rai, Tinh B~c Lieu

Bao cao tai chinhCho nam tai chinh k~t thuc ngay 3111212012


7. Uti san dai han khac7.1 Chi phi tra trmrc dai han

- Chi phi tra tnroc v~ thue hoat dQng TSCD- Cong cu dung cu xu~t dung co gia tri Ion;- Chi phi tra tnroc khac

7.2 Tai san dai h~n khacT6ng c{)ng

sa cuai nom sa illiu nom2.284.124.224 3.191.584.311

1.025.133.415 2.102.825.6421.258.990.809 1.088.758.669

90.000.000 258.350.4002.374.124.224 3.449.934.711

sa cuai nom Sa illiu nom232.340.542.696 254.450.408.606

194.299.208.695 186.144.196.55865.000.000.000 65.000.000.00025.110.000.000 31.296.556.00593.818.804.695 52.681.496.0388.500.000.000 19.641.144.515

11.190.000.000466.404.000 253.000.000

1.404.000.000 6.082.000.000462.000. 000 2.000. 000. 000

4.000. 000. 000942.000.000 82.000.000

38.041.334.001 68.306.212.04817.759.329.032 47.705.787.524

8.287.440.37215.389.219.969 12.312.984.1524.892.785.0005.931.632.088 6.232.352.0005.931.632.088 6.232.3 52.000

238.272.174.784 260.682.760.606

Sa cuai nom Sa illiu nom10.323.100.232 10.362.762.104

1.170.331.676 836.129.720754.827.884 408.403.738

16.962.331 412.828.671474.886.053

12.740.108.176 12.020.124.233

-

r:

8. Cac khoan vay va ncr ngiln han8.1 Vay ngiin han

8.1.1 Vay ngiin h{ln (VND)- Ngiin hang Diu tir Phat trien chi nhanh Bac Lieu- Ngiin hang NN & PT Nong Then - CN Bac Lieu- Ngiin hang Diu nr PhM trien Viet Nam - CN Bac lieu- Ngiin hang Ngoai thirong chi nhanh Sac Trang- Ngiin hang Xu~t nhap khAu - CN Bac Lieu- Ngiin hang CP Quiin dQi chi nhanh Khanh Hoa- Yay ca nhiin:

+ Nguyin Ngoc Duyet+ is Thi Thu+ Bid Hiiu Trung

8.1.2 Vay ngiin han (Ngoai tf)

- Ngiin hang TMCP An Binh- Ngiin hang Xu~t nhap khau - CN Bac Lieu- Ngiin hang Diu nr Phat trien Vi~t Nam - CN Bac lieu- Ngiin hang NN & PT Nong Thon - CN Bac Lieu8.1.3. Na dili h{ln ilin h{ln tra- Khoan vay dai h~n cua cac ngan hang dSn h~ tra

C{)ng

8.2 Thu~ va cac khoan phai n{)p Nha mnrc:- ThuS GTGT hang nQi dia- ThuS xuat, nhap khau- ThuS TNDN- ThuS thu nhap ca nhan- Cac khoan phi, l~ phi va cac khoan phai nQP khac

T6ng c{)ng

- Quyet todn thud cua C6ng ty se chiu S1:f kdm tra cua co quan thud. Do viec ap dung ludt va cac qui dinh vithud dt5i vai nhiiu loai giao dich. khac nhau co thi duac gidi thich theo nhieu each khdc nhau, st5 thud duactrinh bay tren Baa cao tai chinh co thi hi thay dt5i theo quyet dinh cua co quan thud.

25

CONG TY co pHAN THUY sAN B~C LIEUS6 89, gu6c IQ lA, Ap 2, Thi tdn Gici Rai, Tinh B~c Lieu



8.3 Cac khoan phai tra, phai n{)p ng~n han khac sa cuai niim sa dau niim---------BHYT-BHXH-KPCD- Bao hiSm th~t nghiep- Cac khoan phai n9P khac

407.608.3231.554.053.467

101.174.504178.159.542

1.761.169.381

,-.. TBng cQng 4.002.165.217

9. Yay dai han va nQ'did han- Ngan hang TMCP An Binh- Ngan hang NN & PT nong then chi nhanh Bac Lieu- Ngan hang Ngoai thtrong chi nhanh Bac Lieu- Ngan hang Quan d9i

sa cuainiim12.663.900.0001.062.228.000

416.050.00082.492.000

Tang c{)ng 14.224.670.000

26

105.098.721383.978.820

72.180.04074.277.188

105.438.000740.972.769

sa dilU niim17.004.100.0002.228.596.000

788.250.00073.396.000

.--::-~20.094.342.000 ,?01172p-::----....

CONG TV:fI NHIEM Hiiu I

" vu TlI v:HIHH KE'1

,\ KlfM TOI

PHiA NA~»<:»:«- TP l-IO(

~

1

J J ) ) ) JCONG TY co pHAN THiJY sAN B";'CLIEUS<389, quoc 1{>lA, Ap 2, Thi trAn Gii Rai, Tinh B~c Lieu

1Bao cao titi chinh

Cho nam tai chinh kSt thuc ngay 31112/2012

BAN THUYET MINH BAo cAo TAl CHiNHNlim 2012

10. VBn chii sO'hiru10.1. Bang i/ai eltilu biln i/png cua Van diu sii Ituu

Don vi tinh: VND

Th~ng dtr vBn cA Chenh I~ch tY Quyd~uQuy dl}' phong tai Lqi nhu~n clnra

VBn gop nr phat TAng cQngph~n gia hai doai

tri~nchinh phan phBi

- SB du d~u nam truce 50.000.000.000 21.915.800.000 1.675.297.809 463.691.970 1.927.925.576 75.982.715.355- Tang trong nam trmrc 3.166.351.747 5.666.352.775 8.832.704.522Trang do:- Tang do gop v<3nb6 sung- LQ'inhuan tang trong nam nay 5.657.207.586 5.657.207.586

- Tang khac 3.166.351.747 9.145.189 3.175.496.936- Ghim trong nam trmrc 4.992.538.434 4.992.538.434

- Chi trd ti;n gop van- Giam kluic 4.992.538.434 4.992.538.434- SB du cuBi nam truce 50.000.000.000 21.915.800.000 (150.888.878) 463.691.970 7.594.278.351 79.822.881.443- SB du cuBi d~u nam nay 50.000.000.000 21.915.800.000 (150.888.878) 463.691.970 7.594.278.351 79.822.881.443- Tang trong nam nay 4.120.767.790 876.799.728 4.997.567.518Trong do:- LQ'inhuan tang trong narn nay 876.799.728 876.799.728- Trich ill loi nhuan nam tnroc- Tang khac 4.120.767.790 4.120.767.790

- Giam trong nam nay 3.969.878.912 3.969.878.912

I- Giam khac 3.969.878.912 3.969.878.912- sa du cuai nam nay 50.000.000.000 21.915.800.000 0 463.691.970 8.471.078.079 80.850.570.049

CONG TY CO PHAN THirY SAN B~C LIEUS6 89, qucc 19 lA, Ap 2, Thi tran Gia Rai, Tinh B<.tc Lieu

Bao cao tai chinhCho nam tai chinh k€t thuc ngay 31/12/2012


Don vi tfnh: VND

10.2. ca tuc

- C6 tire da cong b6 sau ngay kSt thirc nien dQ+ C6 tire da cong b6 tren c6 phieu ph6 thong+ C6 tire da cong b6 tren c6 phieu uu dai

- C6 tire cua c6 phieu uu dai lily kS chira diroc ghi nhan10.3. ca phi~u- S6 hrong c6 phieu dang kY phat hanh- S6 hrong c6 phieu da ban ra cong chung

+ C6 phieu thuong (pho thong)+ C6 phieu uu dai

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

- S6 IUQ'ngc6 phieu dang hru hanh+ C6 phieu ph6 thong+ C6 phieu uu dai

- Menh gia c6 phieu

s6 cu6i niim s6 tlliu niim

5.000.0005.000.0005.000.000

5.000.0005.000.0005.000.000

10.4. Cac quy ciia doanh nghi~p

5.000.000 5.000.000 t-:

~~

5.000.000 5.000.000"! 01

10.000 10.000::E T~I* \o

~,.1t

- Quy dAunr phat triSn- Quy dir phong tai chinh- Quy khac thuoc v6n chu So' htru

463.691.970 463.691.970

10.5 Myc dich cua trich I~p va sii' dung cac quy ciia doanh nghi~p:

10.5.1. QujI dlf phong tai chinh duac dung ad:a) Bu d~p nhtrng t6n thfit, thiet hai v€ tai san, cong no khong doi diroc xay ra trong qua trinh kinh doanh;b) Bu d~p khoan 16cua cong ty theo quyet dinh cua HQi d6ng quan tri hoac dai dien chu So' htru,

10.5.2. Quyadu tu phdt trien duoc dung ada) B6 sung v6n di€u l~ cho cong ty.b) DAu tu IDa rong quy IDO hoat dong kinh doanh va d6i moi cong nghe, trang thiet bi di€u kien lam viec cuaCong ty.

28r-

III

CONG TY co pHAN THiJY SAN B~C LIEUse 89, quoc 19 lA, Ap 2, Thi tr§n Ghi Rai, Tinh B~c Lieu

Bao do tai chinhCho nam tai chinh k~t thuc ngay 31112/2012


11. Doanh thu ban Iuing va eung cap dicit v¥

+ Doanh thu ban hang h6a+ Doanh thu khac

Don vi tinh: VND

Nom nay Nom trutic

263.304.192.799 363.3 83 .622.587516.791.657 2.733.950.907

263.820.984.456 366.117.573.494

Nom nay Nom trutic150.011.580

153.311.232 340.099.017552.644.748

153.311.232 1.042.755.345

Nom nay Nom trutrc263.150.881.567 362.340.867.242 ~1f7~

516.791.657 2.733.950.907 c6~263.667.673.224

cH HHIEII HlJU HA365.074.818.149 H VU TV V~

~HiHH KE'T(iI KIEM TOAI

Nom nay Nom trutrc PHIA NAM197.255.938.982 280.434.533.706 ~

344.604.536~..:=!:'~

1.716.329.153197.600.543.518 282.150.862.859

Nom nay Nom trutrc453.455.135 433.218.004271.903.390

707.342.480 3.341.712.849

125.258.1351.557.959.140 3.774.930.853

Nom nay Nom trutrc

27.641.399.772 30.887.351.9721.450.288.304 7.577 .886.278

29.091.688.076 38.465.238.250

Nom nay Nom trutic480.384.217 378.337.068

358.034.68217.438.337.657 16.820.167.2232.258.071.098 4.364.892.7542.496.964.117 3.725.978.898

22.673.757.089 25.647.410.625

c<}ng

12. Cdc khodn gidm trie doank thu+ Chi~t khdu thirong mai+ Giam gia hang ban+ Hang ban bi tra lai

CQng

13. Doanh thu tlturm+ Doanh thu thu~n tieu thu thanh pham+ Doanh thu thu~n trao d6i hang h6a, dich vu khac

CQng

14. Gid v6n hang bdn

- Gia v6n cua thanh pham dii tieu thu- Gia v6n cua hang hoa, dich V\l khac

TAng cQng

15. Doanh thu hoa: il9ng tai chinlt- Lai tiSn giri, tien cho yay

- Lai chenh lech ti gia chira tlnrc hien

- Lai chenh lech tl gia dii thirc hien

- Doanh thu ho~t d9ng tai chinh khacCQng

16. Chi phi tai chinh

- Chi phi liii yay

- Chi phi do 16chenh lech tY giaCQng

17. Chiphi bdn Itang- Chi phi nhan vien ban hang- Chi phi cong cu dung cu- Chi phi van chuyen

- Chi phi dich vu mua ngoai- Chi phi bang tiSn khac

CQng29

=

CONG TY co PHAN THiIY sAN B~C LIEUS6 89, quoc lQ lA, Ap 2, Th[ tran Gia Rai, Tinh Bac Lieu

Bao cao titi chinhCho nam tai chlnh k€t thuc ngay 31112/2012

Nom nay Nom trutrc

4.129.794.258 3.886.012.7391.305.510.985 1.845.360.3671.231.258.451 1.334.711.240

209.556.549 166.436.136

195.000.000 2.510.561.8912.038.312.393 1.929.347.338

3.231. 703.135 3.757.855.944

12.341.135.771 15.430.285.655

Nom nay Nom trutrc273.274.722253.310.660526.585.382

Nom nay

268.274.2412.241.573.395 2.056.037.410

2.509.847.636 2.056.037.410


18. Chi phi qulin ly doanh nglzifp

- Chi phi nhan vien van phong

- Chi phi cong cu dung cu quan ly- Chi phi kh~u hao TSCD

- Thu~, phi l~ phi- Chi phi dir phong phai thu kh6 doi

- Chi phi dich vu mua ngoai

- Chi phi bang ti~n khac

CQng

19. Thu nhq.p khtic- Thu illnhirong ban, thanh ly TSCD- Thu khac tir ti~n b6i thuang m~t bang, tien khac ...

CQng

20. Chi phi khtic

- Gia tri con lai cua TSCD thanh ly

- Chi phi bang tien khac

CQng

21. Chi phi thu~ thu nh~p doanh nghiep hi~n hanh

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

- Di~u chinh chi phi thu~ thu nhap doanh nghiep cua cac namtruac vao chi phi thu~ thu nh~p hi~n hanh nam nay

TAng cQng

Nom nay

280.392.728

378.053.200

658.445.928

30

Nom trutrc

262.697.167

262.697.167

CONG TY co pHAN THiN sAN B~C LIEUs6 89, qu6c 19 lA, Ap 2, Thi trfut Gi<iRai, Tinh B~c Lieu

Bao cao tai chinhCho nam tai chinh k€t thuc ngay 31/12/2012


22. Thu~ TNDN phai n(>pva lQi nhuan sau thu~ trong nam

* Chi tieu

- T&ng IQi nhu~n trurrc thu~

- Cac khoan di~u chinh tang

+ Chi phi khong h9P ly hop I?

- Cac khoan di~u chinh giam

+ Thu nhdp aCi quydt todn thud cua CN Khdnh Hoa 06thang adu ndm hach todn a6c 19p

- T&ng thu nh~p chju thu~

- Thu~ TNDN phai n(>p nam nay

+ Thu nhdp tir hoat ar,5ngsan xudt kinh doanh

+ Thud TNDN aCiquyet toan thud cua CN Khanh Hoa 06 thangadu ndm 2012 hach toan a6c 19p- Thu~ TNDN phai n(>p nam trurrc

- DiSu chinh chi phi thuS thu nhap doanh nghiep cua cac namtruce vao chi phi thuS thu nhap hien hanh nam nay- T&ng thu~ phai n(>p

- LQi nhuan sau thu~ TNDN

Niim nay Niim trutrc

1.535.245.656 5.919.904.753

273.418.153

273.418.153

653.788.608

653.788.608

1.154.875.201

280.392.728 262.697.167

161.682.528 262.697.167

118.710.200378.053.200

378.053.200658.445.928

876.799.728 5.657.207.586

23. Lai cooban tren c&phieu

Lai C(J ban tren c6 phieu diroc tinh b~ng s6 loi nhuan thuan pharr b6 cho cac c6 dong chia cho s6 hrong binhquan gia quyen cua s6 c6 phieu ph6 thong dang hru hanh trong nam, khong bao g6m cac c6 phisu ph6 thongduoc Cong ty mua lai va gill' lam c6 phieu quy:

LQ'inhuan thufn phan b6 cho cac c6 dongBinh quan s6 c6 phieu ph6 thong dang hru hanhLai C(J ban tren m6i c6 phieu

31

Niimnay Niim trutrc

876.799.7285.000.000

175

5.657.207.5865.000.000

1.l31

=

CONG TY CO pHAN THUY SAN B~C LIEUs6 89, qu6c 19 lA, Ap 2, Thi tr~n Gia Rai, Tinh B<;lcLieu

Bao cao tai chlnhCho nam tai chinh k@tthuc ngay 31/12/2012


24. NHO'NG THONG TIN KHAc

24.1. Thong tin v~ cac ben lien quan

24.1.1 cac ben lien quan v&i Cong ty g6m:

Ben lien quan

Cong ty TNHH Khang PM

Nguyen Thi Thu Huang

Nguyen Pham Nhtr Hai

Nguyen Van Chirong

24.1.2. Cac giao djch v&i cac ben lien quan:

M6i quan h~

Cong ty con

C6 dong IOn

C6 dong IOn

C6 dong IOn

Trong qua trinh heat oQng kinh doanh, C6ng ty phat sinh cac nghi$p vu voi cac ben lien quan. Cac nqhiep vu chu yeu nhusau:

Cac ben lien quan



r-r Nguyen Pham Nhtr Hai

Nguyen Van Chuang

cac ben lien quan



N guyen Pham Nlnr Hai

Nguyen Van Chuang

NQi dung nghi~p vI.}

Thanh toan tiEm

Thanh toan tarn Crng

Kh6ng phat sinh

Kh6ng phat sinh

NQi dung nghi~p vI.}

Kh6ng phat sinh

Kh6ng phat sinh

Kh6ng phat sinh

Kh6ng phat sinh

24.2 Thong tin v~ Bao cao bQ ph~n

se ti~nGia tr] khoan phal

thu cu6i nam (V~,...Q. 0 17<'9

216.492.W<i ONG TV

,\cH HHI~MHWGH VU TII vCHiNH KE'l

VA KIEM TOIKh6ng PHiA NAM

Gia tr~ khoan phil' TP eiCtra cuoi nam (V -~

100.000.000

49.000.000 KhOng

Kh6ng

se ti~n

KhOng

Kh6ng

Kh6ng

KhOng

Kh6ng

Kh6ng

Kh6ng

KhOng

Thong tin b9 phan duoc trinh bay theo linh V1!C kinh doanh va theo khu V1!C dia IY.Bao cao b9 phan chinh ySu la theolinh V1!C kinh doanh

Thong tin b9 phdn theo linh v¥c kinh doanh:

Cong ty co cac linh V1!C kinh doanh chinh nhir sau:

- ChS bien, bao quan thuy san va san pham illthuy san;


- Kinh doanh xu~t nhap kh~u:

+ Xu~t kh~u va ban n9i dia cac m~t hang nong, Him, thuy san, hang thu cong my nghe, thuc pham;

+ NMp khau phirong tien v~n tai, may moc thiet bi, nguyen phu lieu phuc vu san xuat kinh doanh;



32

CONG TY co pHAN THiN sAN B~C LIEUs6 89, quec lQ lA, Ap 2, Thi trftnGiciRai, Tinh B<;lc Lieu



Thong tin bi?phdn theo linh v¥c dia If

Toan bQ hoat dQng cua cong ty chi diSn ra tren Ianh th6 Vi~t Nam.Cong ty c6 01 chi nhanh tai Khanh Hoa cung voi van phong chinh va 01 chi nhanh tai Bac Lieu deu hoat dQng trong linhVlJCchS bien, xu~t kh~u va tieu thu nQi dia cac mat hang thuy san.Theo chuk mire kS toan Vi~t Nam s6 28 "Bao cao bQ phan'', Chi nhanh tai Khanh Hoa cua Cong ty diroc xac dinh phail~pbao cao bQphan do phat sinh doanh thu tieu thu theo khu vue.

Tai ngay 31/12/2012, Bang can d6i kS toan (dang t6m hroc) cua Chi nhanh tai Khanh Hoa nhtr sau:

TAIsAN

A. TAISANNGAN~

I. Tien va cac khoan nrong dirong tiSn

II. Cac khoan d~u nr tai chinh ngan han

ill. Cac khoan phai thu ngan han

IV. Hang t6n kho

V. Tai san ngan han khac

B.TAISANDAI~

I. Cac khoan phai thu dai han

II. Tai san c6 dinh

ill. B~t dQng san d~u tu

IV. Cac khoan d~u tu Uti chinh dai han

V. Tai san dai han khac

TONG CONG TAl sAN (270 = 100 + 200)

NGUONVONA . NQ PIIAI TRA. (300 = 310 + 320)

I. Ng ngan han

II. No dai han

B . VON cmr Sa mru (400 = 410 +420)

I. V6n chu sa hiru

II. Nguon kinh phi, quy khac

TONG CONG NGUON VON

Bang bao cao kSt qua heat dQng kinh doanh nam 2012 (dang t6m hroc) cua Chi nhanh tai Khanh Hoa nhu sau:

Chi tieu Miis6 ss cu6i niim

100

110

120

130

140

150

200

210

220

240

250

260

44.564.131.097

5.113.968.533

2.863.435.522

35.822.112.385

764.614.657

40.685.290.157

39.434.263.423

1.251. 026.734

270 85.249.421.254

s6 i/auniim

44.341.254.992

3.919.079.091

1.498.618.347

91.107.188.692

300 74.320.799.540 83.728.024.651

310 74.238.307.540 83.654.628.651

330 82.492.000 73.396.000

400 10.928.621. 714 7.379.164.041

410 10.928.621.714 7.379.164.041

430

440 85.249.421.254 91.107.188.692

Chi tieu Miis6 Niim nay

1. Doanh thu ban hang va cung dp dich vu

2. Doanh thu heat dong tai chinh va thu nhap khac

3. T6ng 19i nhuan kS toan tnroc thuS

4. LQ·inhuan sau thuS thu nhap doanh nghiep

1

31

50

60

128.883.111.906

304.185.068

3.669.510.184

3.550.799.984

33

• r

Niim trutrc

123.886.731.555

217.646.142

3.451.116.049

3.142.769.950


24.3. Tal san va nQ' phal tal chinh:Gla tri h I' , tal , hai t 't" hl hra n op IY cua at san va no PI at ra al c In

Gia tr] s6 sach Gia tri hop IV

s6 cu6i nam ss dAu nam s6 cu6i nam ss dAu nam

Tal san tal chinh

TiE§nva cac khoan tuonq dU'O'ng 6.024.507.996 18.617.172.484 6.024.507.996 18.617.172.484

Phai thu khach hang 19.174.369.554 21.964.473.051 19.174.369.554 21.964.473.051

Tra truce cho ngU'Q>iban 16.604.745.823 15.878.587.402 16.604.745.823 15.878.587.402

Cac khoan phal thu khac 7.278.610.269 5.421.926.921 7.278.610.269 5.421.926.921

Gong 49.082.233.642 61.882.159.858 49.082.233.642 61.882.159.858

NQ' phal tra tal chinh --Phai tra cho ngU'Q>iban 49.557.625.790 39.342.114.302 49.557.625.790 39.342.114.302

NgU'Q>imua tra tiE§ntruce 9.442.757.952 7.543.362.419 9.442.757.952 7'.543.362.419

Vay va no 238.272.174.784 260.682.760.606 238.272.174.784 260.682.760.606

Phai tra ngU'Q>ilac dong 2.970.571.977 3.939.853.872 2.970.571.977 3.939.853.872

Cac khoan phai tra khac 4.002.165.217 740.972.769 4.002.165.217 740.972.769

GQng 304.245.295.720 312.249.063.968 304.245.295.720 312.249.063.968 ~~.(19' TR

"? D'IGia tr] hop Iy cua cac tai san tal chlnh va no phai tra tal chinh dU'O'cphan anh theo gia tr] rna cong Cl,ltal chlnh co th§ ~ TA"dU'O'cchuyen d6i trong mot giao dich hien t<;ligiQ>acac ben co day du hillu bi€lt va mong muon giao dich. *o v,

c-, 1=Y1-

ia dinh sau de U'&CtlnhI

Gong ty sCPdun phuon phap va ia tr] hop I': ia tri hop I' cua tal san va no phai tra tai chinh9 9 9 9 yg YkhOng duoc danh gia lal VaG ngay 31/12/2012. Tuy nhien Ban Giarn d6c cho r~ng khong co Sl,l'chenh I$ch tronq y€lu vE§gia tri ghi s6 v&i gia tri hop 19 cua tai san va no phai tra tal chinh cua no tal nqay k€lt thuc nien do k€l toano

24.4 Ml,lc dich va chinh sach quan 19 rui ro cua Gong ty:

a. Rui ro tin dl,lng

Rui ro tin dl,lng la rui ro ma mot ben tham gia trong hop dong khOng co kha nang thuc hien duoc nghia vu cua mlnh dand€ln t6n that ve tal chinh cho Gong ty.

Gong ty co cac rui ro tin dl,lng tCPcac hoat dong kinh doanh ( chu y€lu d6i voi cac khoan phai thu khach hang) va heatdong tai chlnh (tien 9CPinqan hang).

b. Phal thu khach hang

Gong ty giam thillu rui ro tin dl,lng b~ng each chi giao dich voi cac don vi co kha nang tai chlnh t6t va nhan vien k€l toancong no thU'Q>ngxuyen theo d6i no phai thu dll don d6c thu hoi. Tren co s0' nay khoan phai thu cua Gong ty lien quan d€lnnhieu khach hang khac nhau nen rui ro tin dl,lng khOng tap trung VaG mot khach hang nh~lt dinh.

c. Ti~n gwi ngan hang

Phan loi tien 9CPinqan hang cua Gong ty dU'O'cgCPitai cac nqan hang lon, co uy tin & Viet Nam. Gong ty nhan thay muc dOtap trung rui ro tin dl,lng d6i voi tien gCPingan hang la thap.

34

=

CONG TY CO PHA.N THiry SAN B~C LIEUS6 89, gu6c 19 lA, Ap 2, Thi trfuI Gia Rai, Tinh B<;lcLieu

Bao cao titi chinhCho nam tai chinh k~t thuc ngay 31112/2012


d. Rui ro thanh khoan

Rui ro thanh khoan la rui ro Gong ty g$p kh6 khan khi thuc hien nghia Vl,ltal chinh do thieu tien.

Ban giam doc chlu trach nhiem cao nhat trong quan Iy rui ro thanh khoan. Phan lon phat sinh nghia vu phai tra cua Cong

ty deu dU'O'cdam bao b~ng cac khoan tien gui va cac khoan phai thu va tal san c6 ky han ngiim han. Gong ty nhan thay

rnuc dO tap trung rui thanh khoan doi voi viec thuc hien nghia vu tat chinh la thap.

Cong ty quan Iy rui ro thanh khoan thong qua viec duy trl mot IU'O'ngtien va cac khoan tuonq dU'O'ngtien phu hop voi cackhoan vay CI rmrc do rna Ban giam doc cho la du dap Ll'ng nhu cau heat dong cua Gong ty nharn qiarn thieu anh hU'Clngcua nhCl'ng bien dong ve lueng tien.

e. Thai han thanh toan cua cac khoan ng phal tra tili chinh dlfa tren cac khoan thanh toan dlf ki~n theo h9'P d6ngchua dU'9'c chi~t khiiu nho sau:

Gong ty cho r~ng rrurc dO tap trung rui ro doi voi viec tra no ta thap. Gong ty c6 kha nang thanh toan cac khoan no denhan tCPdong tien tCPheat dong kinh doanh va tien thu tCPcac tai san tai chinh dao han, ~

~~'Cf. Rui ro th i trU'ang . CON_GT! '\:Rui ro thi tru,ong la rui ro rna gia trl hop Iy hoac cac lu6ng hru chuyen lien t$ trong tuonq lai cua cac conq cu tai ChirftN~~H!lUHj~bien dong theo nhD'ng thay d6i cua th] trU'ong. Rui ro thl truonq bao gem 3 loai: rui ro nqoai t$, rui ro lai suat va rln~~~~'~~Akhac. I<lEMTOAN

Cac phan tlch ve do nhay dU'&i day duoc trinh bay tren co sa qia tr] cac khoan no thuan, tY 1$giD'a cac khoan no ~suat co dinh va cac khoan no c6 lai suat tha n6i la khong thay d6i. ~

g. Rui ro v~ c6 phi~uvo prueu cua vong {y nam glU' D! ann ruro'nq DO'l rut ro In! truonq pnat smn {U' {Inn xnonq cnac cnan ve gla {q nronq ratcua c6 phieu d~u tu. Gong ty quan 19rui ro ve qia c6 phieu b~ng each thiet lap han rnuc d~u tU'. HOi dong quan tri cuaGong ty cOng xem xet va phe duyet cac quyet djnh d~u tu vao c6 phieu. Gong ty danh qla rui ro ve c6 phieu 113khOng dangke.

h. Rui ro ngoiili t~

Rui ro ngo~i t$ la rui ro ma gia tri hop Iy hoac cac luong lu'u chuyen tien trong tuonq lai cua cong Cl,l tal chinh S8 biendong theo nhD'ng thay d6i cua ty gia hai deal. Rui ro ve thay d6i ty gia nqoai t$ cua Gong ty chu yeu lien quan den heatdong tien gui nqan hang, huy dong van vay va cac heat dong kinh doanh hang ngay khac c6 nguon goc nqoa! t$, chu yeudong la dong do la My.

i. Rui ro v~ Uii suiit

Rui ro lai suat la rui ro rna gia tr] hop 19hoac cac lueng tien trong tU'O'ng lai cua cac conq cu tat chinh S8 bien dong theonhD'ng thay d6i cua lai suat th] trU'ong.

Rui ro lai suat cua Gong ty chu yeu lien quan den cac khoan vay trung han c6 lai suat tha n6i.

Gong ty quan 19rui ro lai suat b~ng each phan tlch tlnh hinh tb] truonq de c6 duoc lai suat b~ng each phan tlch tinh hlnhtb] trU'ong de c6 dU'O'ccac lai suat c6 loi nhat va van n~m trong gi&i han quan Iy rui ro cua minh.

Muc do thay d6i cua lai suat su dl,lng de phan tlch duoc gia dinh tren dieu ki$n c6 the quan sat dU'O'ccua thi trU'ong hiental.

35

CONG TY CO PHAN THiIY SAN B~C LIEUS6 89, quoc 19 lA, Ap 2, Thi tr£n Gia Rai, Tinh B<;lcLieu

Bao cao tai chinhCho nam tai chinh ket thuc ngay 31112/2012


j. Rui ro v~ gia khacRui ro ve qia la rui ro rna gia tri hop Iy hoac cac lu6ng tien trong tU'O'ng lai cua cong Cl,J tal chfnh S8 bien dQng theo nhCmgthay d6i cua gia thi trU'ong nqoai thay d6i cua lai suat va ty gia hoi doai. Van de nay khOng anh hU'ang d~n bao cao tal

r- chfnh cua Cong ty.

24.5 56 li~u so sanh

S6 lieu so sanh la s6 lieu tren Bao cao tai chinh nam 2011 kSt thuc tai ngay 31 thang 12 nam 2011 dii duoc kiern toan boiCong ty TNHH Dich vu Tir v~n Tu v~n Tai chinh KS toan va KiSm toan Phia Nam (AASCs). S6 lieu nay dii diroc phanloai lai cho phu hop voi quy dinh hien hanh.

NgU'cYiI~p bi~u K~ toan trU'cYng

Nguy~n Thanh Long Tr~n Chi Nam

36

Documents

fiJtiJ~lRs - baclieu-vegetables.vn · Cong ty, voi mire d9 trung thuc, hop ly tai bM cir thai diBrn nao va dam bao r~ng Bao cao tai chinh tuan thu cac quy dinh hien hanh cua Nha mroc