The image depicts a scene of a boat accident at sea. The boat, labeled "BANH TAY" on its side, is capsized and partially submerged in the water. Several people are visible on the boat, wearing life jackets for safety. The boat appears to be carrying cargo or goods, as indicated by the visible cargo area on the side. The water around the boat is choppy, suggesting strong currents or waves. The sky is overcast, contributing to the overall gloomy atmosphere of the scene.