cong ty co phan vien thong - tin hqc but dien bao cao...
TRANSCRIPT
CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN
BAO CAO TAI CHINH HQP NHAT GIITA MEN DO DA DUQC SOAT XET
Cho 10 hoitt dung tir nay 01/01/2017 den ngIy 30/06/2017
NA thing 09 nIm 2017
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CONG TY CO PHAN VIEN THONG - TIN HQC BL U orcN 158/2 phli H6'ng Mai, phirtmg QuSmh Loi, qu$n Hai Ba Tnmg, tharth phi Ha NOi, Vi¢t Nam
MIX LVC
I TRANG
1111 NOI DUNG
• BAO CAO CI:JA BAN TONG GIAM DOC 1 - 2
BAO CAO SOAT XET THONG TIN TAI CHINH GIU'A NIEN DO 3
• BANG CAN DOI ICE TOAN HOP NHAT GIOA NIEN DO 4 - 5
• BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT GOA NIEN DO 6 k K I
■ BAO CAO LUIJ CHUYEN TIEN IT HOP NHAT GIU-A MEN DO 7
• THUYET MINH BAO CAO TAI CHINH HOP NHAT GIIIA NIEN DO 8 - 32
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CONG TY CO PHAN VIEN THONG - TIN HQC DIN 158/2 ph6 Hang Mai, phuang Quynh Loi, quan Hai Ba Tnmg, thanh ph6 Hi Nei, Viet Nam
BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Giam doc Cong ty Co ph4 Van th6ng - Tin hoc Btru dien (goi tit la "COng ty") de trinh bao cao nay cimg yeti Bao cao tai chinh hqp nhat giCra nien dO da duqc soat xet cua Cong ty cho kY hoat dung dr ngay 01/01/2017 den ngay 30/06/2017.
HO BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cia HOi ding Quin tri va Ban Tang Giam dOc COng ty da dieu hanh C8ng ty trong ky va den ngay lap bao cao nay gam:
HOi dine Quin trf
Ong Nguyen Tri Dung
Chu tjch HOi clang Quin trj
Ong T8 Hoai Van
Uy vien
Ong Hi Thanh Hai
Uy vien (ba nhiem ngay 11/05/2017)
Ba Lam Nhi Ha
Uy vien (mien nhiem ngay 11/05/2017)
Ong Phan' Van Hanh
Uy vien (ba nhigm ngay 11/05/2017)
Ong Nguyen Ngoc Son
Uy vien (ba nhiem ngay 11/05/2017)
Ong NguyIn The Thjnh
Uy vien
Ong Hoang Anh Luc
Uy vien
Ban Tone Giam doc
Ong Nguyen Tri Dung
Tong Giam doc
Ong TO Hoai Van Phi Tang Giam doc
Ong Nguyen The Thinh
Phi Tang Giam dOc
Ong Hoang Anh LOc
Ph6 Tang Giam d6c
Ong Hi Thanh Hai
Ph6 Tang Giam d6c
TRACH NHItM CUA BAN TONG GIAM DOC
Ban Tang Giam doc COng ty co trach nhiem lap bao cao tai chinh hqp nhAt giUa then de hang lcy phan anh met cach trung thirc va hop ly tinh hinh tai chinh cang nhu ket qua hoot Ong kinh doanh va tinh hinh luu chuyen tien to ctia °Ong ty trong ky. Trong viec lap bao cao tai chinh hqp nhat gift nien de nay, Ban Tong Giam doc duqc yeu cau phai:
• Lira chin cac chinh sach ke toan thich hop va ap dung cac chinh sach di met cach nhAt quan; • Dua ra cac xet down va trac tinh met cach hqp ly va than tong; • Neu r8 cac nguyen tic ke toan thich hqp c6 duqc tuan thil hay khang, co nhang ap dung sai Lech tong yeti can
duqc c8ng bo va giai thich trong bao cao tai chinh hqp nhat gift nien dO hay khong; • Lap bao cao tai chinh hqp that gift nien dO ten ca sO boat dOng lien tuc trir truing hqp khong the cho rang
Ong ty se tiep tuc hoat denp kinh doanh; va • Thiet ke va thuc hien he thong kiem soot nOi b0 met cach halt hieu cho muc dick lap va trinh bay bao cao tai
chinh hqp nhat gift nien de hqp Fy nham han the rui ro va gian
Ban Tang Giam doc COng ty chju trach nhiem dam bao rang s6 sach ke toan duqc ghi cher) met cach phis hqp de phan anh met each hqp ly tinh hinh tai chinh ctia Cong ty a bit lcy thai diem nao va dam bao rang bao cao tai chinh hqp nhAt gitta nien dO tan thu Chuan muc Ke toan, Che de Ke toan doanh nghiep Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh hqp nhat gitta nien de. Ban Tang Giam dc cang chju trach nhiem dim bao an toan cho di sin ctia Cong ty va thuc hien cac Wen phap thich hqp de ngan chin va phat hien cac hanh vi gian Fan va sai pham khac.
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CONG TY CO PHAN VIEN THONG - TIN HQC BtrUDItN 158/2 phti HOng Mai, phtrtmg Quynh Ltd, quA'n Hai BA Tnmg, thanh pho HA Nei, Viet Nam
BAO CAO CUA BAN TONG GIAM DOC (Ti4p theo)
Ban TOng Giam doc xac nhAn rang Cong ty CIA tuan thu cac yeu cAu neu tren trong viec 1 p boo coo tai chinh hqp nhat giUa nien de.
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Nguyen Tri Dung TOng Gifim dOc Ha NOi, ngay 07 tilting 09 nam 2017
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st • vaco CONG TY TNHH KIEM TOAN VACO Tang 12A Oa nha Tong COng ty 319, so 63 Le Van Luang
pht.rtyng Trung 116a, quen Cau Giay, Ha Nei, Viet Nam Tel: (84-4) 3577 0781/ Fax: (84-4) 3577 0787
W: www.vaco.com.vn/ E: [email protected]
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sa: 340 /VACO/BCSX.NV2
BAO CAO SOAT XET THONG TIN TA! CHINH GIUA NIEN DO
Kroh gui: Cic Co (Mpg, HO ding Quin tri Al Ban Tong Clam d6c Cong ty Co Olin Van thong - Tin hoc Biru dien
ChUng toi da thqc hien soar )(et bao ceo tai chinh hop nit& gift nien de kem theo cua Cong ty Co plan vigil thong,- Tin hoc Buu dien (goi tat li -Cong ty"), duqc lap ngay 07/09/2017, tir trang 04 den trang 32 bao gem Bing can doi ke toan hop nhAt giera nien de tai ngay 30/06/2017, Bao coo ket qui hoat Ong kinh doanh hop nhat gift nien de, Bic, coo ltru chuyen tan to hop nhAt gift nien de cho k9 hog Ong tir ngay 01/01/2017 den ngay 30/06/2017 va Bin thuyet minh bao coo tai chinh hop nhAt gi0a nien de (goi chung la "bio coo tai chinh hop nhit gift nien do").
Trach nhqin dm Ban ling Giam d6c
Ill Ban T6ng Giim d6c Cong ty Co phin Van thong - Tin hoc Bun dien chju trach nhiem lap vi trinh bay trung thqc vi hop 19 bao coo tai chinh hqp nhat gift nien de theo Chuan mtrc Ke toan, Che de Ke toan doanh ng,hiep Viet Nam va
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cac quy dinh phap 19 c6 lien quan den viec lap va mirth bay bao coo tai chinh hop nhAt gitta nien de va chju trach nhiem ve kiem soot nei be ma Ban Tong Giam doe xac dinh la can thiet de dim bao viec lap va trinh bay bio coo tai
III chinh hop nhAt gift nien de khong c6 sai sot tong yeu do gian Fan hoac nhim Ian.
■ Trach nhiOn cua Kam twin vien
■ Trich nhiem cua chimg toi la duo ra ket Juan ve bao coo tai chinh hop nhit gi0a nien de (Iva tren ket qui soot xet cua chting toi. Chung toi da dive hien c6ng viec soot xet theo Chufin mqc Viet Nam ve hop ding dich vu soot xet se 2410
■ - Soit xet thong tin tai chinh giDa nien de do kiem toan vien dee lap cia don vi thtrc hien.
■ C6ng vac soot xet thong tin tai chinh giaa nien de bao g6m viec thqc hien cac cuec phong van, chi yeu la phong van nhung ngutri chju trach nhiem ye cac van de tai chinh ke wan, va thqc hien th6 tic phan tich va cac thi tuc soot xet khac. Met cuec soot xet ye co ban c6 pham vi hep hon met cuec kiem town duqc thqc hien theo cic .chuan mqc kiem town Viet Nam va do vay khong cho phep chting toi oat duce sq dam bio rang ching nil nhan biet dtroc tat ca cac van de tong yeu c6 the &roc phit hien trong met cuec kiem town. Theo do, ching toi khong dua ray kien kiem town.
111 Ket Juin cirri Kam toan vien
I Can cU tren ket qua soot xet cia chung toi, chung toi khong thay c6 yin de gi khan thing tai cho rang bao coo tai chinh hop nhAt giUa nien de dinh kern khong phin anh trung thqc va hqp 19, tren cac khfa canh trong yeu, tinh hinh tai chinh cia Cong ty tai ngay 30/06/2017, cting nhu ket qui hoat deng kinh doanh va km chuyen tien to cia Cong ty cho ky hoat deng tir ngay 01/01/2017 den ngay 30/06/2017, phi hop veri Chuan mtrc Ke toan, che de Ke toan doanh nghi'ep Viet Nam vi cac quy dinh phip 1y c6 lien quan den viec lap vi trinh biy bao coo tai chinh hop nhat gi0a nien
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Bei Ng Ph6 Tong Giam d6c S6 Giay CN-DKHN Kiem toan: 0657-2015-156-1 That' mat va dal dien cho CONG TY TNHH KIEM TOAN VACO Ha NOi. ngily 07 thong 09 nam 2017
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Van phong H6 Chi Minh Lou 6, s6 159 Dien Bien Phil P.15, Q. Binh Thanh, Tp. HO Chi Minh Tel: (84-8) 3840 6618/ Fax: (84-8) 3840 6616
Van phong Hid Phong 499 Quan Toan, P. Quan Toan Q.Hong Bang, Tp. Hai Phong Tel: (84-31) 353 4655/ Fax: (84-31) 353 4316
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CONG TY CO PHAN WEN THONG - TIN HQC BITU DIN 158/2 ph6 Hang Mai, phutrng Qukrth Loi, quAn Hai BA Tnmg, thanh ph6 Ha N6i, Viet Nam
BANG CAN DOI KE TOAN HQP NHAT GICJA NIEN D0 Tpi ngay 30 thong 06 nam 2017
TAI SAN Mi so
Thuyit minh
SO cu6i ky
Dan vi: VND
SA din kir
A. TAI SAN NGAN 100 1.759.676.330.632 1.420.158.772.759
I. Tien vi cfc khoin twang downg din 110 4 422.217.045.622 542.790.137.601 1. Tien 111 27.187.873.284 13.390.870.045 2. Cac khoin tticmg duang tien 112 395.029.172338 529.399.267.556
Cic khoin phai thu ngin hot 130 551.979.488.313 469.401.221.030 1. Phai thu ngin han cua khach hang 131 5 544.741.946.829 469.729.900.927 2. Tra trtrac cho ngutri ban ngin han 132 6 12.908.694.606 18.255.586.267 3. Phil thu ngin han khac 136 7 6.473.036.331 5.523.230.613 4. Dtr phong phai thu ngin han kh6 doi 137 8 (12.144.189.453) (24.107.496.777)
III. Hang ton kho 140 9 765.531.729.410 405.146.073.772 1. Hang t6n kho 141 766.919.187.563 406.533.531.925 2. Du phong giant gia hang t6n kho 149 (1.387.458.153) (1387.458.153)
IV. Tii sin ngin ban khic 150 19.948.067.287 2.821.340.356 1. Chi phi tra truck ngin hart 151 10 2.177.790.483 1.005.661.648 2. Thue gia tri gia tang thrqc khAti biz 152 17.770.276.804 1.815.678.708
B. TAI SAN DAI HAN 200 153.780.124.465 144.721.569.358
I. Cie khoin phai thu dai han 210 15.000.000 10.000.000 1. Phai thu dai han khac 216 7 15.000.000 10.000.000
II. Tii sin c6 djnh 220 122.106.380.544 125.798.736.830 1. Tai san c6 djnh hCru hinh 221 11 48.041.532.520 51.733.888.806
- Nguyen gia 222 186.006.866.924 192.803.394.500 - Gici tri hao mon luy ke 223 (137.965.334.404) (141.069.505.694)
2. Tai san c6 djnh vo hinh 227 12 74.064.848.024 74.064.848.024 - Nguyen gib 228 81.024.027.224 81.024.027.224 - Gib trj hao mon 14; ki 229 (6.959.179.200) (6.959.179.200)
III. TM sin der dang dal ban 240 4154.528.718 2.997.555.896 1. Chi phi xAy dtmg ccr ban dbr dang 242 13 4.254.528.718 2.997.555.896
IV. Cic khoin din to tai chinh dai han 250 14 24.338.377.254 13380.065.784 1. DAu to vao cong ty lien doanh, lien ket 252 10.762.159.230 2. DAu to gop v6n vi don vj khac 253 15.191.000.000 15.191.000.000 3. Dv phong dAu to tai chinh dai han 254 (1.614.781.976) (1.810.934.216)
V. TM sin dii hpn khlc 260 3.065.837.949 2.535.210.848 1. Chi phi tra truerc dai hart 261 10 3.065.837.949 2.535.210.848
TONG CONG TA' SAN (270 =100 + 200) 270 1.913.456.455.097 1.564.880.342.117
Cac thuy't minh kern theo la mOt b6 phan hop thanh ciao bcio coo tai chinh hop nhAt giva nienc16 nay 4
MAU SO B Ola — DNIHN Ban hanh theo Thong to s6 202/2014/TT-BTC ngay 22 thing 12 nom 2014 dm B6 Tai chinh
Nguyen NgQc Son Ke twin trutrng Ngutri 14p
Trin Quee Tun
MAU SO B Ola — DN/HN Ban hanh theo Thong to s6 202/2014/TT-BIC ngay 22 thong 12 nam 2014 cla BO Tai chinh
CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIeN 158/2 phO Filing Mai, phutmg Quynh L8i, quAn Hai BA Tnmg, Thanh phO Ha Ni,O ViOt Nam
BANG CAN DOI ICE TOAN HQP NHAT GarA MEN DO (Tiep theo) Toi ngay 30 thong 06 nom 2017
NGUON VON Mi so
Thuyit minh
SO cuei Icy
Don vi: VND
SO ttlu Icy
C. NQ PHAI TRA 300 1.455.132.129.725 1.113.539.004.242
L Ng ngin Ilan 310 1.452.179.888.806 1.112.571.331.477 1. Phai tra ngutri ban ngan han 311 15 580.622.186.105 527.869.049.027 2. Ngutri mua tra tin tnrOc ngin han 312 16 109.147.186.622 63.915.902.028 3. Thu' va cac khoin phai Op Nha ntrac 313 17 9.411.766.905 10.851.946.717 4. Phai tra ngutti lao Ong 314 52.176.334.438 68.402.078.231 5. Chi phi phai tra ngAn hart , 315 18 18.172.430.334 9.139.302.630 6. Doanh thu chtra thuc hiOn ngAn han 318 1.698.532.836 615.660.295 7. Phil tra ngin hart khic , 319 19 5.850.477.004 8.465.009.954 8. Vay vi nq thue tai chinh ngan han 320 20 663.233.564.866 415.675.480.184 9. Quy khen thutmg, phfic Icri 322 11.867.409.696 7.636.902.411
IL Nq dai kin 330 2.952.240.919 967.672.765 1. Phai tra (Jai han khac 337 19 1.104.672.765 967.672.765
D. VON CHU SO Hfru 400 458.324.325.372 451.341.337.875
L V8n chit so' hum 410 21 458.324.325.372 451.341.337.875 1. VOn Op dm chit so Wu . . 411 157.000.000.000 157.000.000.000
- C6 phieu ph6 thong co quyen bleu quyet 411a 157.000.000.000 157.000.000.000 2. Thang du On ce, Olin 412 13.801.036.956 13.801.036.956 3. Quy du to phat tri6n 418 161.898.947.210 161.898.947.210 4. Lqi au* sau thuE chua phan ph& 421 125.624.341.206 118.641.353.709
- LNST chtra phan phoi liiy Id cljn cuoi mint &mac 421a 78.376.397.014 38.998.873.485 - LNST chua phan phai nam nay 42 lb 47.247.944.192 79.642.480.224
TONG C I NG NGUON VON (440 = 300 + 400) 440 1.913.456.455.097 1.564.880.342.117
Nguyen Tri DOng T8ng Giam dee Ha NA ngay 07 thong 09 nom 2017
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CONG TY CO PHAN VIEN THONG - TIN HQC BU'UDItN 158/2 phO filing Mai, phuOng Quknh Ltd, quail Hai BA Tnmg, thanh ph6 Ha NO, Vi'et Nam
BAO CAO KET QUA HOAT DQNG K1NH DOANH HQP NHAT GIUA NIEN DO Cho 47 hogt ding tit ngay 01/01/2017 elin ngay 30/06/2017
CHI TIEU Mil s6
Thuyit minh
Ky nay
Dan vi: VND
Ky track (Trinh biy lai)
1. Doanh thu bin bing vh cung clip djch vy 01 23 942.551.362343 621.938.965.816
2. Cac Ichoin giant triz doanh thu 02 75.912.635 49.578.000
3. Doanh thu thuin ve bin hang vi cung dip djch vy 10 942.475.449.708 621.889387.816 (10 = 01 -02)
4. Gia v6n hang bin %PA cung cap djch %iv 11 24 882.197.570.054 560.051.870.208
5. Lqi nhu#n gip ve bin hang vi cung cap djch vy 20 60.277.879.654 61.837.517.608 (20 = 10 - 11)
6. Doanh thu hoot ding tai chinh 21 25 21.968.808.236 6.866.611.484
7. Chi phi tai chinh 22 26 16.831.063.620 10.421.602.433 - Bao gam: Chi phi leii vay 23 13.626.585.983 6.348.918.103
8. Lai (18) trong cung ty lien ket lien doanh 24 10.762.159.230
9. Chi phi ban hang 25 27 1.249.055.122 1.359.626.325
10. Chi phi quanlj, doanh nghiep 26 27 18.252.723.318 23.168.432.908
11. Lqi nhu#n thulin dr boat ding kink doanh 30 56.676.005.060 33.754.467.426 (30 = 20 + (21 - 22) +24 - (25 + 26))
12. Thu nh#p khic 31 3.660.820.124 944.946.032
13. Chi phi khic 32 815.650.077 170.483.610
14. Lqi nhu#n khic (40 = 31 - 32) 40 2.845.170.047 774.462.422
15. TAng lqi nhu#n ki toin trirdc thus (50 = 30 + 40) 50 59.521.175.107 34.528.929.848
16. Chi phi thui thu nh#p doanh nghiep hiOn hinh 51 29 10.393.565.918 7.188.732.811
17. Chi phi thui thu nh8p doanh nghiOp hoin Iai 52 29 1.847.568.154
18. Lqi nhu#n sau thus thu nh$p doanh nghifp 60 47.280.041.035 27340.197.037 (60 = 50 - 51 - 52)
19.• bin tree c6 phieu l..ii..ca 70 30 3.011,47 1.741,41
Nguyin Tr( Ding T6ng Guam dAc Ha N¢i, ngay 07 thgng 09 nom 2017
Cerc thuyet minh kern theo la mOt b¢ phern hqp than): c:ia beio car:, tai chinh hqp &at gift' a nien de nay 6
MAU SO B 02a — DN/HN Ban hinh theo Thong to s6 202/2014/17-BTC ngay 22 thing 12 nam 2014 oh BO Tai chinh
Nguyin NgQc San K toin trierng
Tan Qu6c TuAn Nguiri 1#p
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Nguyen Ng9c Son Ke town truing
TrAn Qu6c Tugn Nguiri
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Nguyen Tri DOng T6ng Giant d6c Ha NO, ngay 07 thImg 09 nam 2017
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CONG TY CO PHAN \TIEN THONG - TIN HQC BUU DIEN 158/2 ph6 H6ng Mai, phuOng QuSrnh Loi, quart Hai Ba Tnmg, thanh ph6 Ha N6i, Viet Nam
MAU SO B 03a — DN/HN Ban hanh theo Thong to so 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cna BO Tai chinh
BAO cAo LUAU CHUYEN TIEN Tt Cho kj7 hoot clOng tit ngay 01/01/2017
(Theo phucrng phap
CHI TIEU
HOP NHAT GIU'A MEN DQ din ngay 30/06/2017
tnrc tiep)
MA Ky nay s6
Don vj: VND
Ky trulfrc
I. Ltru chuyin tiers dr host dung SXKD 1. Tien thu bdn hang, cung cAp djch %It va doanh thu khdc 01 1.119.500.325.286 891.849.956.055 =-_-
2. Tien chi tra cho ngutri cung cAp hang hod va djch vu 02 (1.176.876.865.798) (789.582.273.030) 3. Tien chi tra cho ngutri lao dOng 03 (70.014.505.497) (50.092.348.064)
NC 4. Tien chi tra lai vay 04 (15.950.236.210) (6.237.820.231) 5. Tien chi nOp thud thu nhdp doanh nghiep 05 (11.271.454.451) (5.400.000.000) A l
6. Tien thu khdc tir host Ong kinh doanh 06 13.548.071.731 201.214.171 7. Tien chi khdc tir host dOng kinh doanh 07 (208.159.524.345) (64.226.115.337) Luu chuyin tan thudn tit hoot ding SXKD 20 (349.224.189.284) (23.487.386.436)
IL Lutz chuyin tiers tir host dung dAu to 1. Tien chi de mua slim, xay dung TSCD va cdc TSDH khdc 21 (1.700.500.771) 2. Tien thu thanh 1y, nhuqng ban TSCD va cdc TSDH khdc 22 68.181.818 3. Tien chi cho vay, mua cdc cong cu nq caa don vj ichaz 23 2.000.000.000
4. TiEn chi dAu ttr gop vein vao dan vj khdc 25 1.901.529.290 5. Tien thu lai vay, co tic va lqi nhudn dtzqc chia 27 17.049.391.825 3.734.914.232 Lieu chuyin tan thud n to hogs lti3ng adu tw 30 15.417.072.872 7.636443.522
ILL Luu- chuyin tiers tir host gong tai chinh 1. Tien vay ngin hart, dai han nhdri duqc 33 1.042.015.108.827 467.238.145.964 2. Tien chi tra nq goc vay 34 (794.457.024.145) (237.302.837.112) 3. Co tic, lqi shun dA tra cho chit ser hitu 36 (34.332.328.100) (25.113.751.582) Luu chuyin tan thuan tir hoot d¢ng tai chink 40 213.225.756.582 204.821.557.270
Luu chuyen tan thugn trong Icy (50 = 20 + 30 + 40) 50 (120.581.359.830) 188.970.614.356
Tien va ttrcrng dunng tiers du icy 60 542.790.137.601 88.156.343.092
Anh huong ctia thay doi ty gia h6i dog quy di ngoai to 61 8.267.851
Tien ve Wong dircrng tiers cuOi icy (70 = 50 + 60 + 61) 70 422.217.045.622 277.126.957.448
Ctic thuyit mink kern theo la mOt 60 ph In hop thanh rho bcio oho tai chinh hop nheit gift' a flier ‘10 nay 7
CONG TY CO PHAN VIEN THONG - TIN HQC BUtJ DIN MAU SO B 09a — DNIHN 158/2 pha Hang Mai, phu&ng Qujmh L6i, quan Hai BA Tnmg, Ban hanh theo Thong tu so 202/2014/1'T-BTC thinh pha Ha Ni,a Viet Nam ngay 22 thang 12 nam 2014 cua BO Tai chinh
THUYET MINH BAO CAO TA! CHINH HQP NHAT GDITA NIEN DQ Cac thuyit minh nay la mOt b0 pkin hop thanh va can dupe dpc cleing thoi vai bcio cao tai chinh hpp nhiit gal nien dO ken; theo
1. THONG TIN KHAI QUAT
Hinh thric so heru van
Ging ty Co phan Vien thong - Tin hoc Buu dien (g9i tit la "Cong ty") dugc thanh lap theo Giay chirng nhan dang Icy kinh doanh s6 0103000678 cap Fan dau vao ngay 12/1 2/2001 va Giay clang ky kinh doanh sira doi lan 13 vao ngay 09/07/2016 do So Ke hoach va Dau tu thanh pha Ha Nia cap.
Van diau le dm Gang ty la: 157.000.000.000 VND.
Tong s6 lao dung trong Ging ty
Tang s6 lao clang ctia Cong ty tai ngay 30/06/2017 la 588 ngutri (tai ngay 31/12/2016 la 452 ngutri).
Nganh nghe kinh doanh ye hoot dOng chinh
• Sira chika thiet bj lien lac; • Sira chaa may vi tinh va thiet bj ngoai vi; • Lip dat he thdng cap, thoat ntrac, 16 strtri va diau has khong khi; • Ban buon may mac, thiet bj phi tang may khac. Chi tiet: Ban buon may mac, thiet bj dien, vat lieu
dien (may phat dien, dOng co dien, day dien va thiet bi khac dung trong mach dien); • Lap dat he thOng dien; • San xuat thiet bj truyin thong: San xuat cac thiet bj trong nganh truyen hinh, dau tu san xuat thiet bj
vien thong, intemet, san xuat trong linh vqc vien thong; • Ban buon thiet bj va linh kien then tir, vien thong; • Gido duc 'chic chua dugc phan vao dau: Dao too cong nghe vien thong, dao too cong nghe th8ng tin; • Hoat deng chuyen mon, khoa h9c va cong nghe khac chua duqc phan vao dau: Djch vu to van, chuyen
giao cong nghe trong linh vuc vien .thong, cling nghe thang tin, he thOng trung tam da lieu (Data center), cac thiet bj trong nganh truyen hinh, trig dung cong ngh'e moi de san xuat thiet bj thong tin, vien thong;
• Kinh doanh bit deng san, quyen sir ding &At thuitic chi' so huu, chi' sir dung hoac di thue; • Kiem tra va phan tich ky thuat: Djch vu ky thuat do kiem phuc vp cong tac quan Iy chit luqng mang
vien thong; • Hoat deng van th8ng khac: Dai ly kinh doanh djch vu Ong dung tren mang Internet va vien thong, djch
vg tu van trong linh vac vien th6ng, cung cap djch vu trong linh Arc vien thong; • Hoat deng kien frac va to van k9 thuat co lien quan: Djch vu Icy thuat'' do kiem chat luqng mang vien
thong, thiet ke thiet bj bao ve (chong bao g6m thiet ke ding trinh), thiet ke mang cong trinh thong tin, buu chinh vien thong;
• Cho thue may moc, thiet bj va d3 dimg ht u hinh khac: Djch vu cho thue thiet bj vien thong va tin hqc; • Djch vu he; trq tang hop: Cung cap cac djch vu; • San xuat khac chua phan vao dau: Sin xuat thiet bj bao ve; • Ban bu6n chuyen doanh khac chua phan vao dau: Kinh doanh thiet bj bao va; • Nghien cau va phat trien thqc nghiem khoa hqc t‘r nhien va 1c9 thuat: Cung cap cac djch vu nghien cure
cong nghe thong tin; • San xuat may vi firth va thiet bi ngoai vi ctia may vi tinh: DAu to san xuat may tinh, san xuat trong linh
vqc tin hoc; • Lap trinh may vi tinh: Dau to san xuat san pham phin mem; • Tu van may vi tinh va quan to he thang may vi tinh: Djch vu tu van trong vuc tin hoc, cung cap
dich vii trong linh vIrc tin hoc; • Hoat Clang dich vu ha trq kinh doanh khac can lai chua dugc phan vao dam: Kinh doanh trong linh vgc
vien th6ng va tin hqc bao g6m ca xuat nhap khan nguyen vat lieu, vat tu, thiet bj va he th6ng ang be trong linh vrc vien thang va tin hoc;
• Hoat Clang a trq djch vu tai chinh chua dugc phan vao dau: Djch vu thanh town.
Chu kk san xuat, kinh doanh thong time/1g
Chu IcS, san mat, kinh doanh thong thtrang ctia Cong ty duqc thuc Wan trong thtri gian IchOng qua 12 thang.
a
CONG TY CO PHAN VIEN THONG - TIN HOC BUU DECN MAU SOB 09a — DN/HN 158/2 phe HOng Mai, phurerng Quynh Loi, quan Hai BA Tnrng, Ban hanh theo Thong to se 202/2014/TT-BTC thanh phi') HA NOi, ViOt Nam ngay 22 than 12 tam 2014 dm BO Tai chfnh
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIIYA MEN Do (Tap theo) Cac thuyit mink nay la mOt b6 ph4n hop thanh va can throe doc diing thcii vai bcio ado tai chinh hop nhist gal nien d¢ kern theo
• 1. THONG TIN KHAI QUAT (Tiep theo)
■ Ciu frac doanh nghiep
• Cong ty TNHH MTV Thanh toan Van thong Tin hqc Btru diOn: La cong ty con do Cong ty se, huu 100% ■ van dieu le;
Cong ty CO phan Thuong mai Van thong Tin hqc Btru dien: LA cong ty lien kat do CEng ty so hOu 40% 11 van dieu le;
• Chi nhanh - Cong ty C6 phAn Vien thong Tin hqc buu dien (Chi nhanh HO Chi Minh): Hach toan php thuOc.
• Chi nhanh Cong ty a phAn Vign th6ng Tin hqc btru dien tai DA King: Bao sa hach toan chung tai van N
phong.
a Cac ben lien. quan .../
II Cac ben duce xdc djnh la ben lien quan cua Cong ty trong nam bao gam:
11 • Tip down Btru chfnh Van th8ng Viet Nam: Gia tri van g6p cua Tap down Buu chinh Vien thong Viet
Nam la 50.585.540.000 VND, tuong ducmg 32% van dieu
11 • Cong ty TNHH MTV Thanh toan Van thong Tin hqc Btru dien: LA cong ty con cua Cling ty (Cong ty so hUu 100% van).
• Cling ty Ca phAn Thucrng mai Van th8ng Tin hqc Buu dien: LA cling ty lien Icat vdri Cling ty (Cong ty
111 so hOu 40% van).
■ • Cac thanh vien Heti clang Quin tri va Ban Tang Giam d6c cua Cong ty: Linh ciao chu ch6t.
1111 2. CO So LAP BAO CAO TAI CHINH HQP NHAT VA Kt KE TOAN
Ca sir bao cao tai chinh hqp nhAt
Bao cao chinh hqp nhAt giUa nien dO kern,theo dtrqc trInh.bay bing Dang Viet Nam (VND), theo nguyen tic gin gac va pha hqp vdri cac chuin mut ke toan, the ke toan doanh nghiep Viet Nam va cac quy dinh
• phapljt c6 lien quan den viec 1pp va trinh bay bao cao tai chinh hqp nhat giUa Men de.
Bao cao tai chinh hqp nhat gifia nien dO kern theo Ichong nhim phan anh tinh hinh tai chinh, ket qua hoot deng kinh doanh va finh hinh luu chuyen tien to theo cac nguyen tic va thong le ke toan duqc chip nhin chung tai cac nuerc khic ngoai Viet Nam.
I Ky k6 toan
■ NAm tai chinh cua Cling ty bit dit tir ngay 01 thang 01 vi ket thfic vao ngay 31 thang 12.
■ Bao cao nay duqc lip cho ky hoat &Ong tir ngiy 01/01/2017 den ngay 30/06/2017.
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• 9
CONG TY CO PHAN VIEN THONG - TIN HQC BIIU DIN
MAU SO B 09a — DN/HN 158 2 ph6 H6ng Mai, phtrang Quynh Loi, quan Hai Ba Ting, Ban hanh theo Thong tu so 202/2014/TT-BTC thanh 06 Ha N0i, Viet Nam ngay 22 than 12 nam 2014 cua Bo Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GIC!A MEN DO (Tiep theo) Cac thuy& mink nay la mat by phan hqp thanh ra can &fay doe clang Mai veri bao cao !al chinh hop nhat gala niln da kem Oleo
3. TOM TAT CAC CHINH SACH ICE TOAN CHID YEU
Sau day la cac chinh sach ke toan chit yeu duqc Cong ty dp dung trong viec lap bao cao tai chinh hap nhat giaa nien dO:
trov tinh ke toan
Viec lap bao cao tai chinh hap nhat giaa nien de) tuan thu theo cac Chuan muc Ke toan. Che do Ke toan doanh nzhiep Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh hap nhat giaa nien dO yeu cAu Ban T6ng Giam d6c phai co nheng trac tinh va gia dinh anh huerng den so lieu bao cao ye cac cong nq, tai san va viec trinh bay cac khoan ding nq va tai san tiem tang tai ngay lap bao cao Lai chinh hqp nhat giaa nien dO ding nhtr cac so lieu bao cao ye doanh thu va chi phi trong suot nam tai chinh.
Ca s.r hqp nhit bao cao tai chinh
Bao cao tai chinh hap nhat bao g6m bao cao chinh Cong ty va bao cao tai chinh cac cong ty do COng ty kiem soat (cac cong ty con) duqc lap cho den ngay ket thuc ky ke toan. Viec kiem scat nay dat drat khi Cong ty co kha nang kiem soat cac chinh sach tai chinh va hoat dOne cua cac cong ty nhan dau tu nham thu dtrac lqi ich tir hoat dOng cua cac cong ty nay.
Ket qua hoat Ong kinh doanh cua cac cong ty con duqc mua lai hoac ban di trong ky duqc trinh bay trong Bao cao ket qua hoat dOng kinh doanh hqp nhat tir ngay mua hoac cho den ngay ban khoan dau too cong ty con do.
Trong trtrang hqp can thiet, bao cao tai chinh cua cac cong ty con duqc dieu chinh de cac chinh sach ke toan chrac ap dung tai C6ng ty va cac cong ty con la giong nhau.
Tat ca cac nghiep vti va s6 du gia cac cong ty trong ding tap doan duqc loai bo khi hap nhat bao cao tai chinh.
Lqi ich cua co clang khong kiem soat bao gam gia tri cac lcri ich cua co dOng khong kiem soat tai ngay hap nhat kinh doanh ban dau (chi.tiet xem nOi dung trinh bay dudri day) va phan lqi ich cua co (tong khong kiem soat tong. su bien dOng dm tong von chti so hau ke tir ngay hap nhat kinh doanh. Cac khoan to phat sinh tai cong ty con phai duqc phan b6 tucmg img vai phan so ht i oh co dOng khong kiem soat, ke ca truang hqp so 18 do 'an han phan ser cua co clang khong kiem soat trong tai san thuan cua ding ty con.
Hqp nhtit kinh doanh
Tai san, cong rig; va cong nq tiem tang cua cong ty con duqc xac djnh theo gia tri hqp lY tai ngay mua Ong ty con. Bat Icy khoan phn trOi nao gift gia mua va tong gia tri hqp ly cua tai san duac mua duqc ghi nhan la Lai the thuong mai. Bat ky khoan thieu hot nao gift gia mua va tong gia tri hap ly cua tai san duqc mua drat ghi nhan vao ket qua hoat dOng kinh doanh
. ky toan Oat sinh hoat do:)ng mua Ong ty con.
Diu ttr vao Ong ty lien ket
Cong ty lien ket la mot cong ty ma COng ty co inh.htrang clang nhung khong phai la cong ty con hay cong ty lien doanh cua Cong ty. Anh huang clang ke the,hien quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hoat dOng cua ben nhan dau tu nhung khong ca anh huarng ve mat kiem soat hoac dong kiem soat nhQng chinh sach nay.
Ket qua hoat dOng kinh doanh, tai san va cong nq cua cac cong ty lien ket duqc hqp nhat trong bdo cao tai chinh theo phucrng phap von chit so hthr. Cac khoan g6p von lien.ket duqc trinh bay trong Bang can dOi ke toan theo gia got duqc dieu chinh theo nhang thay dal trong phan von gap dm Cong ty vao phan tai san thuan cua ding ty lien ket sau ngay mua khoan dau tu. Cac khoan 18 dm cong ty lien ket vtrcrt qua khoin gap win cua Cong ty tai cong ty lien ket da (bao,gom bat ke cac khoan gap van dai han ma ye thnc chat tao thanh dau tu thuan cua Cong ty tai conc.; ty lien ket do) khong ducc ghi nhan.
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■ CONG TY CO PHAN VIEN THONG - TIN HQC DUCN MAU SO B 09a — DN/HN 158,2 ph6 Wong Mai, phutrng Quynh Loi, quan Hai Ba Tnrng, Ban hanh theo ThOng tu s6 202/2014/TT-BIC thanh 016 Ha Ni.O Viet Nam ngay 22 thang 12 nam 2014 dm BO Tai chinh
• THUYET MINH BAO CAO TAI CHINH HQP NHAT GItTrA NIEN DO (Tiep theo) Ccic thuyet minh nay is nrat bo ph 'an hap thanh va can &tar clac clang the yen boo ccio tai chinh hap nhat VIM nien d'a kem theo
3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo)
111 DAu to vao cong ty lien ket (tiep theo)
Trong truCmg hop mot cong ty thanh vien cua Cone ty thuc hien giao dich vai mot cong ty lien ket voi Cong ty, chua dive hien twang img veri phan gop von dm Cong ty vao cong ty lien ket, ducrc loai trir khoi bdo cdo tai chinh hop nhat.
Cong cu tai chin!)
Ghi nhOn ban eidu
Tai san tai chinh: Tai ngay ghi nhan ban dAu, tai san tai chinh &roc ghi nhan theo gia g6c cong cac chi phi giao dich c6 lien quan true tiep den viec mua sate tai san tai chiral Q6. Tai san tai chinh cua C6ng ty bao
11 gam tien, cac khoan tucmg &rang tien, cac khoan phai thu khdch hang, phai thu khac, cac khoan Icy guy, cac khoan dau to tai chinh va cac cong cu tai chinh phai sinh.
Cong nq tai chinh: Tai ngay ghi nhan ban dau, cong nq tai chinh Chroc ghi nhan theo gia goc cong cac chi phi giao dich co lien quan trvc tiep den viec phat hanh cong nq tai chinh d6. Cong nq tai chinh cita C6ng ty bao gam cac khoan phai tra ngutri ban, phai tra khac, cac khoan chi phi phai tra, cac khoan no thue tai chinh, cac khoan vay va cong cy tai chinh phai sinh.
Dcinh gia iai sau ghi nhan ban dau ■
Hien tai. chua CO quy dint' ye danh gid lai cong cu tai chinh sau ghi nhan ban clAu.
I Tien va cac khoan twang throng tien
• Tien va cac khoan tucrng &rung tien bao gem tien mat tai quy, cac khoan tien giri khone Icy han, cac khoan ■ dau tu ngan han, c6 kha nang thanh khoan cat). de clang chuyen Q6i thanh tien va it riti ro lien quan den viec
bien diang gid tn.
Cac khoin dAu to tai chinh
Cdc khocin dau to ndm girt din ngay ddo hgn
Cac khoan dau tu narn gia den ngay dao han la cac khoan tien giri co ky han 6 thane.
Ctic khoan cedu ttr did hgn khdc
■ Cac khoan (tau tudai han khac bao g6m cac khoan QAu tu mua co phan veri ty' le nh6 han 20% von dieu le cita cong ty co phan, cac khoan dau tu dal han khdc chroc phan anh theo gia goc.
Du phang giam gia cac khoan dau tu dai han &roc trich lap theo cac quy dinh tai Thong tu so 228/2009=-
11
BTC ngay 07/12/2009 va Thong tu s6 89/2013/T1.713TC ngay 28/06/2013 huemg dAn the dc) trich lap va sir clang cac khoan du phong giam gid hang ton kho, ton that cac khoan dau tu tai chinh, nq phai thu kho dbi vd bao hanh san pham, hang hod, cong trinh xay lap tai doanh nghiep.
Cac khoan phai thu va di" phong phai thu kho del
Cac khoan phai thu &roc trinh bay tren Bdo cdo tai chinh theo gid trj ghi so cac khoan phai thu tir khach N hang va cac khoan phai thu khac cimg du phong no phai thu khO Cloi. Du phong phai thu khO Qoi &roc trich
lap cho nhiing khoan phai thu da qua han thanh toan tir sau thang trer len, hoac cac khoan thu ma nguCri nq III kho co kha nang thanh toan do bi thanh ly, pha san hay cac kh6 khan tucrng tu.
II Trong kY, c6 mot s6 khoan cong no da qud han thanh toan, nhung Ban T6ng Gam Q6c Cong ty &rill gia van co kha nang thu hOi, nen Cong ty quyet dinh khong trich lap du phong cho toan bO cac khoan cong nq
• phai thu nay.
• 11
•
III
II CONG TY CO PHAN VIEN THONG - TIN HQC BU U DIN MAU SO B 09a — DN/HN 158/2 plus: H6ng Mai, phuong Q*311 L6i, quail Hai Ba Tnmg, Ban hanh theo Thong to so 202/2014/1T-BTC
111 thanh phi) Ha NOi, Viet Nam ngay 22 thong 12 nom 2014 cita BO Tai chinh
III THUYET MINH BAO CAO TAI CHINH HciP NHAT Gil-A MEN DQ (Tiep theo) Cdc thuyit minh nay la rapt 14 phan hop thanh va can dagc doe clang thai yen boo cao tat chinh hop nhal giaa niers dO kern theo
a 3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo)
Hang ten kho
Hang ten kho duce xac djnh tren ca sec gia that) hon gitta gia gec va gia tri thuan c6 the thuc hien duce. Gia g6c hang ton kho bao g6m chi phi nguyen vat hey true tiep, chi phi lao Ong trrc tiep va chi phi sin xuet chung, neu ca, a c6 duqc hang tan kho b dja diem va tans thai hien tai. Gia xat dm hang ton kho duqc xac djnh theo phuong phap binh qUin gia quyen. Gia trj than c6 the thoc hien ducc ducc xac dinh bang gia ban uac tinh trir cac chi phi a hoan thinh cling chi phi tiep thj, ban hang va phan phai pat sink.
Hang tan kho duce Loch town theo phuong phap ke khai thulmg xuyen.
Do phOng giam gia hang tan kho cita Cong ty duqc trich lap theo cac quy dinh ke toan hien hanh. Theo do, Cong ty duqc pile!) trich lap do phong giam gia hang ten kho loi thtri, hang, kern phim chit trong tnrtmg hqp pia trj thoc to cita hang ten kho cao hon gia tri thuan c6 the thoc hien ducc tai thtri diem ket thitc nien da ke toan. S6 du khoan do phong giam gia hang tan kho toi ngay 30/06/2017 la khoin do phong dug:it Cong ty trich lap dtra ten danh gia caa Ban Tong Giam d6c ye mix da suy giam gia trj hang ten kho so vai gia thj twang. Theo d6, hang ten kho duqc danh gia la suy giam gia trj tir 50% va 75% so vdi gia ghi se
■ ke toin.
Tel sin c6 djnh btu hinh va khitu hao
■ Tai san c6 djnh ham hinh &Inc trinh bay theo nguyen gia trir gia trj hao man luy ke. Nguyen gia tai sin c6 djnh hun hinh bao gom gia mua va toan ba cac chi phi lien quan khac lien quan trvc tier, den viac dua tai
■ san vao trong thai sin sang sir citing.
Tai san- c6 djnh ban hinh duqc Ichiu hao theo phuong phap duting thing doa tren th&i gian hau dang trOc tinh. DM vOi nhang tai san Cong ty nhan do gap yen thi C8ng ty thoc hien trich khau hao dtra tren gia trj
■ can lei va thOi gian sir dang con lai. TS/ le khau hao co the hang nom nhu sau:
I Tai sin c6 djnh v8 hinh va khAu hao
■ Cac tai san dang trong qua trinh xay dong phoc vo moc dich,san xuat, cho thud, quan hoca cho bat kji• moc dich nao khac ductc ghi nhan theo gid g6c. Chi phi nay bao gam chi phi djch vo va chi phi lai vay c6 lien quan pho hqp vai chinh sach ke tan caa C6ng ty. Vic tinh khan hao can cac tai san nay ducyc ap dung gieng nhtr
111 vOi cac tai san khac, bit du tir khi tai san b vao trang thai sin sang sir dung.
Cac khoan tra tru&c dai hon
1111 Cac khoan chi phi tra tnrac dai han bao g6m, chi phi chtr ket chuyen cong co, dong co, linh kian loai nho duqc coi la ce kha nang dem lai lqi ich kinh to trong tuong lai cho C6ng ty veri thari han fir mat am to. len. Cac chi phi nay duqc von h6a clued hinh thirc cac khoan tra truck dai han va duqc phan ba vao Bao cao Ket
III qua hoot d8ng kinh doanh, sir dang phuong phap dtrong thing trong vOng hai nom.
IN
12
Thai gian khau hao (S6 nom)
Nha cira vat kien trtic 06 - 25 May mac thief bj 03 - 05 Phucmg tien van di 06
In
Thiel bj van phong 03 - 07 Tai san ca djnh khic 03 - 05
Tai san c6 djnh vo hinh the hien gia trj quyen sir dong dat, pan mem may tinh va duqc trinh bay theo nguyen gid trir gia trj hao mon lily ke. Quyen sir ding dAt cua Cong ty la lau dai nen Idiang thoc hien trich khau hao. Phan mem duqc khau hao theo phuong phap &rang thing trong uteri gian 03 nom.
Chi phi xay dung co ban do. dang
CONG TY CO PHAN WEN THONG - TIN HQC BUt DECN MAU SO B 09a — DN/HN 158/2 phe Hong Mai, phuang Quynh Lei, quan Hai Ba Tnmg, Ban hanh theo Th8ng tu se 202/2014/TT-BTC thanh pho Ha Nei, Viet Nam ngay 22 thang 12 nam 2014 dm Be Tai chinh
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIVA MEN DQ (Trep theo) Ccic thuyit minh nay la mO't ba phan hop thanh va can duoc doc dong thoi vai boo cao tai chinh hop nluit gia nien dO ken theo
3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo)
Chi phi phiti tra
Cac khoan chi phi thoc to chtra phat sinh nhtmg duqc trich truac vao chi phi san xuat, kinh doanh trong nam de dam bao khi chi phi thigrc to phat sinh khong gay det bien cho chi phi san xu6t, kinh doanh ten ca so dam bao nguyen tic phil hop gilta doanh thu va chi phi. Khi cac chi phi do phat sinh, neu c6 chenh Lech yeti s6 da trich, ke toan tien hanh ghi s6 b6 sung hoac ghi giam chi phi tucrng Ong vOi !lan chenh Itch.
Chi phi phai tra trong nam la cac chi phi trich to& chi phi cho cac do an dm Cong ty.
Nguton von
Von chti sa htu cua Cong 7 duor ghi nhan tren ca sa thoc g6p cua cac CO dong. Cac guy duqc trich lap theo quy djnh cua Nghj quyet Doi hei dong co (long va Dieu It CEng ty.
Lqi nhuan sau khi trich lap cac guy duqc phan phei theo Nghj quyet can Doi hei dong c6 dong.
Ghi nhan doanh thu
Doanh thu ban hang duqc ghi nhan khi dong thei thOa man tat ca nam (5) dieu kien sau:
(a) Doanh nghiep da chuyen giao phan Ian raj ro va lqi ich gin lien vai quyen sa htni san phim, hang hea cho ngtrai mua;
(b) Doanh nghiep kh8ng can nam gi( quyen Tian 15, hang hea nhu ngtrai sh hOu hoac quyen kiem soat hang h6a;
(c) Doanh thu duqc xac djnh tuong del chic chin. Khi hop Ong quy djnh nguai mua duqc quyen tra lai san pham, hang boa, da mua theo nhang dieu kien co the, doanh nghiep chi duqc ghi nhan doanh thu khi nhung dieu kien co the do khong can ton tai va nguai mua khong duqc quyen tra lai san phim, hang hoi (trir truang hop kWh hang c6 quyen tra lai hang hea &Teti hinh thac dei lai de lay hang hoa, djch vu khac);
(d) Doanh nghiep da hoac se thu duqc lqi ich kinh ti tir giao djch ban hang; (e) Xic djnh duqc cac chi phi lien quan den giao djch ban hang.
Doanh thu cua giao djch ve cung cep djch yo duqc ghi nhan khi ket qua cfla giao djch de duqc xac djnh met each clang tin cay. Tnrong hop giao djch ve cung ca p djch vo lien quan den nhieu ky thi doanh thu duqc ghi nhan tong IcS, theo ket qua phan ding viec da hoan thanh tai ngay can Bang can dot ke toan cua ky de. Ket qua cua giao djch cung cap djch vo duqc xac djnh khi them man tit ca bon (4) dieu kien sau:
(a) Doanh thu duqc xac djnh tuapg dei chic chin. Khi hop dong quy djnh ngtrai mua duqc quyen tra lai djch vo da mua theo nherni dieu Icier) co the, doanh nghiep chi ducc ghi nhan doanh thu khi nhUng dieu kien co the de khong con ton toi va ngtrai mua kh8ng duqc quyen tra lai djch vu da cung cap;
(a) Doanh nghiep da hoac se thu duqc lqi ich kinh to tir giao djch cung cap djch vu d6; (b) Xac djnh ducc phan cong viec da hoan thanh vao thai diem bao cao; (c) Xac djnh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao filch cung cap djch vu de.
Lai tien girl duqc ghi nhan tren ca sa den tich, duqc xac djnh tren s6 du cac tai khoan tien gin va Lai suAt ap dong.
Ngooi tt
Cong ty ap dung xix 15, chenh itch ty gia theo huang dk cua Chuin mvc KO toan Viet Nam se 10 (VAS 10) "Anh huang cua viec thay dei ty gia hei doir va Th8ng tu se 200/2014/TT-BTC ngay 22/12/2014 dm Be Tai chinh quy djnh ve ghi Ethan, danh gia, xu 15, cac khoan chenh Itch t) gia hei doai trong doanh nghiep: Theo de, cac nghiep vu phat sinh bang ngoai tt duot chuyen doi theo ty gia tai ngay phat sinh nghiep vu. S8 du cac tai san king tien va ding nq phai thu, phai tra, vay c6 gec ngoai tt toi ngay ket thdc nien de Ice toan duqc chuyen d8i theo ty gia t i ngay nay. Chenh loch ty gia phat sinh duqc ghi nhan vao bao cao ket qua hoat deng kinh doanh. Lai chenh Lech ty gia do danh gia lai cac s6 du tai ngay ket thOc nien de ke toan Ich8ng duqc ding a chia cho co d8ng.
13
•
• CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN MAU SO B 09a — DN/HN 158/2 ph6 Hang Mai, phutmg Quynh L6i, quail Hai Ba Tnmg, Ban hanh theo Th6ng to s6 202/2014/1'T-BTC thanh ph6 Ha N0i, Viet Nam ngay 22 thang 12 nam 2014 ctlaB0 Tai chinh
• THUYET MINH BAO CAO TAI CHINH HQP NHAT GItrA MEN DQ (Tiep theo) Cac thityb mink nay la mat ba phan hpp thank va can duos doc clang ill& yen bao cao tai chink hop nhat gni a nren dO kern theo
• 3. TOM TAT CAC CH1NH SACH ICE TOAN CHU YEU (Tiep theo)
• Chi phi di vay
• Chi phi di vay lien quan trVc tiep den viec mua, dAu to xay dtmg hoac san xuAt nherng tai san can met th6i gian tuong di dai de hoan thanh dua vao sir dimg hoac kinh doanh duqc cOng vao nguyen gia tai san cho
• den khi tai san de, &cc Qua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec diu tir tam thin cac khoan vay dtrqc ghi giam nguyen gia tai san c6 quan.
11 ,44 TAt ca cac chi phi lai vay khac duqc ghi nhan vao bao cao kit qua hoat dOng kinh doanh khi phat sinh.
• )N
Thue N
• Thue thu nhap doanh nghiep the hien tong gia tri cua s6 thue phai tra hien tai. A
• SO thue hien tai phai tra duqc tinh dua tren thu nhap chju thue trong nam. Thu nhap chju thue khic vii lqi PF
• nhuan than duqc trinh bay ten Bao cao Ket qua boat dOns kinh doanh vi thu nhap chju thue khong bao gem cac khoan thu nhap hay chi phi tinh thue hoac duqc khau trir trong cac nam khac (bao gem dig mang
• sang, neu co) va ngoii ra khong bao gem cac chi tieu khong chju thue hoac kh8ng duqc khau trir_
• Viec xac djnh thue thu nhap ctia-Cong ty can cir vao cac quy dinh hien hanh ve thue. Tuy nhien, nhang quy Binh nay thay doi theo tttng thin !cSr va viec xac dinh sau cOng ve thue thu nhap doanh nghiep tuS, thuec vao
• kit qua kiem tra ctia ca quan thue có thAm quyen.
• Thue thu nhap hoan lai duqc tinh wen cac khoan chenh tech gita gia tri ghi s6 caa cac khoan mqc tai san phuang phap dua tren bang can din Ice toan. Thue thu nhap hoan lai phai tra phai duqc ghi nh•Mi cho tat ca
• cac khoan chenh Lech tam thin con tai san thue thu nhap hoar lai chi duqc ghi nhan khi chic chan c6 dti lqi nhuan tinh thue tong tucmg lai de sty dtmg cac khoan chenh Lech tam then duqc khAu trir.
• Thue thu nhap hoin lai ducc xac djnh theo thue suAt du tinh se dp dtmg cho lcSr tai san duqc thu hei hay nq phai tra duqc thanh town. Thue thu nhap hoan lai duqc ghi nhan vao kit qua kinh doanh va chi duqc ghi vao
• von chit so Mu Lieu lien quan den cac khoin muc duqc ghi thing vao von chit so hitu.
11 TM sin. thue thu nhap hoan lai va nq thue thu nhap hoan tra ducc ba trir khi Cong ty CO quyen hqp phap de bit trir gitla tai san thue thu nhap hien hanh vii thue thu nhap hien hanh phai nOp va khi cac tai san thue thu nhap hoan lai va nq thue thu nhap hoan lai phai Ira lien quan tai thue thu nhap doanh nghiep duqc quan 1St bii cling met co quan thue va Cong ty c6 du djnh thank town thue thu nhap hien hanh tren ca sot
• thuAn.
cac 100 thue khac duqc ap dung theo cac luat thuE hien hanh tai Viet Nam.
• 4. TIEN VA CAC KHOAN TU'ONG DIrO'NG TIEN
SO cuOi 14 SO du 14 VND VND
Tien mat 591.034.564 118.041.241 Tien gin ngan hang 26.596.838.720 13.272.828.804 Cac khoan twang ducrng den (i) 395.029.172.338 529.399.267.556
COng 422.217.045.622 542.790.137.601
• Ghi (i) Cac khoan tien gin c6 ky han tin 3 thang ter xu6ng.
•
•
14
•
le •
•
•
MAU SO B 09a — DN/HN Ban hanh theo Th8ng ttr so 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cita BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GurrA MEN Do (Tiep theo) Ccic thkvift minh nay la men ba plgin hop thank va can &or dpc ddng thai vol bcio ccio tai chinh hop nhjt girra nien cle) kern theo
5. PHAI THU KHACH HANG NGAN HAN SO cuOi ky S6 du ky
a) Phil thu khich hang nglin han ATNIB Limited Tang Cong ty Vien thOng Mobifone Tang COng ty Ha tang mang Cong ty CP Thuong Mai Van thOng - Tin h9c Btru (lien Cac dai tugng Ichac
VND
114.546.732.300
151.058.327.010 73.010.294.647
206.126.592.872
VND
105.126.340.837 176.587.298.205 45.191.595.194
142.824.666.691
COng 544.741.946.829 469.729.900.927 b) Phil thu khlch hang la die ben lien quan (Chi tilt tgi Thuylt mink sl 33)
73.703.594.904 46.376.313.561
6. TRA TRUOC CHO NGIreii BAN NGAN HAP' 1
SO cue,' k.5, Sa &Au ky
Cong ty TN H Thuong mai va COng nghe Tan Thanh An Cac doi tugng !chat COng
VND
5.870.471.578 7.038.223.028
VND
18.255.586.267 12.908.694.606 18.255.586.267
PHAI THU KHAC
SO din 14 Gil trj Da. pilling Gil trj Dg phbng
VND VND VND VND a) Ngin han 6.473.036.331 5.523.230.613 Lai do thu 1.576.805.555 553.173.676 Tien thue thu nhap ca. nhan 434.629.753 1.603.555.791 Tam img 3.161.035.464 1.341.563.158 Ky cugc, ky quy 113.122.891 109.081.254 Cac lchoan phai thu khac 1.187.442.668 1.915.856.734 b) Dui ban 15.000.000 10.000.000 Ky cugc, ky quy 15.000.000 10.000.000
8. Ng XAU
SO cal It* Si) diu 16. Gil g6c Gil trj
c6 the thu h6i Gil gOc Gil trj
c6 the thu hoi VND VND VND VND
Tang Cling ty Ha tang mang (khoan ng cu chuyen sang cia Cong ty Djch vg
4.845.811.789 1.374.610.736 4.845.811.789 1.374.610.736
Vien thong (GPC)) Cong ty CP Thuong Mai Vier' thong - 8.520.589.325 45.191.595.194 24.707.698.545 Tin hgc Buu CHO Van thong Trd Vinh 55.720.945 55.720.945 Vien thong Binh Duong 100.496.194 3.818.064 100.496.194 3.818.064
C6ng 13.522.618.253 1.378.428.800 50.193.624.122 26.086.127.345
15
CONG TY CO PHAN VIEN THONG - TIN HQC BU U DIN 158/2 pha Hang Mai, phuong Qujath Loi, quail Hai Ba Tnmg, thanh phO Ha NOi, Viet Nam
CONG TY CO PHAN vrtN THONG - TIN HQC BUIJ DIEN
MAU SO B 09a — DN/HN 158/2 pha Hang Mai, phirtnig Quynh Lbi, quan Hai BA Tnrng, Ban hanh theo Thong to s6 202/2014/17-BTC thanh pha Ha Nai, Viet Nam ngiy 22 thing 12 nam 2014 dm BO Tii chinh
THUYET MINH BAO CAO TAI CH1NH HQP NHAT GIVA MEN DO (Tiep theo) Coc thuyit mink nay la mat ba phan hqp thanh va can &cc doe clang thai vai bao ccio tai chinh hqp nhat gar) niin dq kern theo
9. HANG TON KHO
Hang mua dang di tren dirbng
SO cwii SO diu k, Gil g6c phong Gil g6c Dg phong
VND
82.591.305.414
VND VND VND
Nguyen lieu, vOt lieu 40.452.945 189.362.095 Cong cu, dung .cu 11.596.731 12.240.255 Chi phi san xuat, kinh doanh der dang 646.251.577.425 369.767.431.942 Thant) phim 459.882.509 490.817.914 V Hang hal 22.541.740.504 (1.387.458.153) 21.051.047.684 (1.387.458.153) Hang giri di ban 15.022.632.035 15.022.632.035 in
COng 766.919.187.563 (1.387.458.153) 406.533.531.925 (1.387.458.153)
10. CHI PHI TRA TRIfCIC SO cu6i ky stS dau ky
VND VND
Ngin hhn 2.177.790.483 1.005.661.648 Chi phi chi lc& chuye'n 2.177.790.483 1.005.661.648 Dhi hgn 3.065.837.949 2.535.210.848 Phan b6 cong cu, dung cu (ten 1 nAm) 3.065.837.949 2.535.210.848
16
•
• •111111•1111111•11111111111111111111111111•11111111111•111•1111•11111•11111111
CONG TY CO PHAN VIEN THONG - TIN HQC inru DIEN 158/2 ph6 116ng Mai, phuang Quynh L6i, qu4n Hai BA Tnrng, thanh ph6 HA N6i, Vi6t Nam
MAU SO B 09a — DN/HN Ban hanh theo Thong to s6 202/2014/TT-BTC ngay 22 (hang 12 nam 2014 dm BO Tai chfnh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GliTA NIEN DO (TIEP THEO) Cdc thuy‘t minh nay la mOt b0 phan hop thanh va can dupe dpc ding thai yen bdo cdo tai chlnh hpp nhat gifta nien dp kem then
TANG, CLAM TAI SAN CO DINH HOU HINH
NGUYEN GIA
Nha cira, vat Ian trtic
May m6c, thiOt bj
Placing tin van tai
Thiet bj van pheng
Tai sin c6 dinh khac
Dan vi: VND
Tong
SO dAu ky 44.298.738.632 56.378.898.891 12.765.345.988 6.273.945.165 73.086.465.824 192.803.394.500 Tang trong ky 690.870.749 131.818.182 822.688.931 Thanh ly nhuqng ban (259.302.739) (6.658.989.882) (354.409.143) (346.514.743) - (7.619.216.507)
S6 cu6i ky 44.039.435.893 50.410.779.758 12.410.936.845 6.059.248.604 73.086.465.824 186.006.866.924
GIA TR, HAO MON LUV KID
StS dAu ky 9.707.509.674 46.369.023.205 9.067.460.408 4.958.875.065 70.966.637.342 141.069.505.694 Khau hao trong ky 974.840.140 2.024.114.527 360.817.852 282.117.461 873.155.237 4.515.045.217 Thanh ly nhuqng ban (259.302.739) (6.658.989.882) (354.409.143) (346.514.743) - (7.619.216.507)
S6 cu6i ky 10.423.047.075 41.734.147.850 9.073.869.117 4.894.477.783 71.839.792.579 137.965.334.404
GIA TR, CON LiNI S6 cu6i ky 33.616.388.818 8.676.631.908 3.337.067.728 1.164.770.821 1.246.673.245 48.041.532.520
SO diu kj, 34.591.228.958 10.009.875.686 3.697.885.580 1.315.070.100 2.119.828.482 51.733.888.806
Nguyen gia tai san htt khau hao nlumg van con sir dung tai ngay 30/06/2017 la 118.029.128.632 VND (41 ngay 01/01/2017 la 118.136.316.095 VND).
Tai san dam bao cho cac hop d6ng vay bao g6m tai san gin li6n tren dit tai dja chi ng6 158/2 phi Hang Mai, phirtyng Quynh L6i, quin Hai Ba Tnrng, Ha N6i.
17
■
•
■
a
a
a
a a
a
a a
U
a 18
a
SO cuiii ky S6 dlu ky Gil plc Gil trj c6 thi
thu hoi Gil g6c Gii trj c6 thi
thy hoi VND VND VND VND
Xiy dy'ng cu bin do•dang 4.254.528.718 4.254.528.718 2.997355.896 2.997355.896 Mua &int tai san 1.189.090.909 1.189.090.909 Cao 6c van phong tai TP H6 Chi Minh - 33.972.052 33.972.052 33.972.052 33.972.052 Chi phi hob lien nu se Xiy dung tai san c6 dinh cila hog Ong 2.703.465.757 2.703.465.757 2.635.583.844 2.635.583.844 Inbuilding Ong trinh khic 328.000.000 328.000.000 328.000.000 328.000.000
a MI CONG TY CO PHAN VIEN THONG - TIN HOC MX DIEN MA.' U SOB 09a - DN/HN
158/2 ph6 HOng Mai, phtkrng Quynh L6i, quin Hai BA Tnmg, Ban hinh theo Thong to so 202/2014tTT-BTC
111 ThArth ph6 HA N6i, Viet Nam ngay 22 thing 12 narn 2014 cita B6 Tai chinh
a THUYET MINH BAO CAO TAI CHINE HQP NHAT GIIYA NIEN DO (TIEP THEO) Cdc thuyit minh nay la mat bb phan hop thanh va can !Ivor cloc deing thoi vii bcio cdo tai chinh hqp nhict giiia Men clei him theo
12. TANG, GIAM TAI SAN CO DINH V6 H1NH
Phin may tinh
Quyin sir clung
Dan vj: VND
T6ng
NGUYEN GIA S6 diu ky 6.959.179.200 74.064.848.024 81.024.027.224
S6 cu6i Icy 6.959.179.200 74.064.848.024 81.024.027.224
Gbi TRT HAO MON La ICE 56 diu ky 6.959.179.200 6.959.179.200
S6 cu6i ky 6.959.17%200 6.959.179.200
GIA TRIf CON 141 S6 cu6i ky 74.064.848.024 74.064.848.024 S6 diu ky 74.064.848.024 74.064.848.024
• Nguyen gii cita tai san h6t khiu hao niumg van can sir dung tai ngiy 30/06/2017 la 6.959.179.200 VND (tai ngiy 01/01/2017 la 6.959.179.200 VND).
11 13. CHI PHI XAY DO 1G CO BAN Del DANG
■
11
■
a
• MI I • I
Ncri thanh 1$p Ty le phAn Ty le quyen bleu va hoyt dung sa hum quyet nim giU
Tp. HA NOi
40%
40% Tp. HA NOi
15%
15% Tp. HA NO
1,0%
1,0% Tp. HA Mei
16,0%
16,0% Tp. HA Is18i
2,5%
2,5%
Ten C6ng ty
Cong ty CP Thucmg mai Vien thong Tin hoc Btru din Cong ty CP Djch vµ Ky thuAt Van thong HA Ni8 Cong ty CP ang nghe Truyen thong VN C6ng ty CP ITTA C6ng ty CP DTPT c8ng nghe va Truyen thong
MIA Ong chinh
Thtrang mai Djch vu vigil thong Djch vu vin thong Djch vy van thong Djch v1,1 van thong
• 111111•11111••••11111111111111•111•111••11111111•111111•111•11111111111
CONG TY CO PHAN VIEN THONG - TIN HQC BIN DIEN 158/2 ph6 H6ng Mai, phu&ng Quynh Loi, quAn Hai BA Trung, thanh ph6 HA N0i, Viet Nam
MAU SO B 09a — DN/HN Ban hanh theo Thong tu s6 202/2014/TT-BTC ngay 22 thang 12 nAm 2014 cim Bp TM chfnh
THUYET MINH BAO CAO TAI CHINH NHAT GIUA NIEN DO (TIEP THEO) Cac thuyet minh nay M mOt b0 phrin h(r7, thanh va can dtroc doe dang Merl vat beto cao Mt chink hop nhat gifra nien cM kem theo
14. CAC KHOAN DAU T15 TAI CHINH
a) DAu ttr vac) c8ng ty lien ket CEng ty CP Thuang mai Van thong Tin hoc Btru din
Gia g6c VND
20.000.000.000 20.000.000.000
Gia trj hqp ly VND
10.762.159.230 10.762.159.230
S6 cu6i ky
VND VND 20.000.000.000 26.000.000.000
S6 cu6i ky SO (16u kY Gia g6c Gia trj him ly
S6 dAu ky
Gia g6c Dy pliOng Gia trj hqp ly Gia g6c Dir pitting Gia trj hqp ly
b) DAu to vao don vj khac CEng ty CP Djch vy KT VT FIN CEng ty CP CEng nghe Truyen th8ng Viet Nam CEng ty CP ITTA (i) CTCP DAutu phat trien c8ng nghe va Truyen thong
VND
15.191.000.000 6.000.000.000 5.366.000.000 3.200.000.000
625.000.000
VND
(1.614.781.976)
(1.614.781.976)
VND
13.576.218.024 6.000.000.000 3.751.218.024 3.200.000.000
625.000.000
VND
15.191.000.000 6.000.000.000 5.366.000.000 3.200.000.000
625.000.000
VND
(1.810.934.216)
(1.810.934.216)
VND
13.380.065.784 6.000.000.000 3.555.065.784 3.200.000.000
625.000.000
Ghi chit: (i) Hien tai, do cac c6 (fang khac chua g6p v6n du nen ty le von g6p thuc to cua Ong ty tai Cong ty C6 phan ITTA IA 20,02%, nhtrng theo th6a thuAn g6p von ban du CEng ty chi chiem 16% v6n g6p. Theo d6, C6ng ty ghi nhAn khan dbu tu vacs Ong ty nay nhu IA khan tu dai han khac.
Thong tin chi tiet ve Cling ty lien ket va cac khan dAu to dai han khac tai ngay 30/06/2017 nhu sau:
19
CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN MAU SO B 09a — DN/HN 1 5 8/2 1)116 Hang Mai, phuOng Quynh Loi, quan Hai BA Trung, Ban hanh theo Thong tu s6 202/2014/TT-BTC thanh pha Ha Ned, Viet Nam ngay 22 thdng 12 nAm 2014 dm BO Tai chinh
THITYET MINH BAO CAO TAI CHiNH HQP NHAT GIU'A MEN IX) (TiriP THEO) Cac thuyb mink nay la mkt by ph4n hqp thanh va can dux d9c clemg th6i yen bao cao tai chink hqp nit& Vita nien d6 kem theo
14. CAC KHOAN DAU Ti' TAI CHiNH (Tiep theo)
Do cdc quy djnh hien hanh chua ca htreing clan cu the ye viec xdc dinh gid tri hqp 1y cua cdc khoan dau to tai chinh, non s6 lieu trinh bay trong chi tieu gid trj hop ly dtrqc tinh nhu sau:
• Dai vai cdc khoan du tu vio cong ty chua niem, yet ma la duqc xac djnh gac trir di du phong giam gid dau tai chinh do ding ty nhan dau tu bj 18;
• D6i voi khoan du to khemg xdc dinh duqc du phong, gia thj tnrong thi gid trj hop ly duqc trinh bay la gid gen.
15. PHAI TRA NGIA11 BAN
s6 cu6i ky
S6diu ly Gil tri S6 c6 Itha ning Gil tni
tra nq Sso c6 kha nang
tra nq VND
a) Phii tra ngirtri bin ngin han
VND VND VND
Nutek Telecom 165.755.914.848 165.755.914.848 201.630.344.174 201.630.344.174 Star Excellence 221.324.571.515 221.324.571-.515 119.116.371.301 119.116.371.301 Radio frequency Systems (S) PTE LTD. (RFS) 87.924.533.400 87.924.533.400 Cac dai wog khdc 105.617.166.342 105.617.166.342 207.122.333.552 207.122.333.552 Ceng 580.622.186.105 580.622.186.105 527.869.049.027 527.869.049.027 b) Phil tra ngirtri bin la tic bin lien
333.145.922 qua 333.145.922 1.959.633.631 1.959.633.631
(Chi dit igi Thuyit mink so 33)
16. NGU.O1 MUA TRA TIEN TRUbC NGAN HAN
SO cu6i k5, SO du 14 VND VND
'Ring Cong ty Van thong MOBIFONE 56.5 74.130.450 Cut Vien thong 42.394.500.000 40.065.500.000 Cac dOi tuqng Ichic 10.178.556.172 23.850.402.028
ging 109.147.186.622 63.915.902.028
17. THUS VA CAC KHOAN PHAI NQP NHA NU'OC
a) Phil n§p
sO du ky S6 phai n§p tong 14
S6 di thqt n§p trong
SO cuOi kj,
VND VND VND VND
Thu gia tri gia tang 582.675.764 121.347.775.773 121.570.473.233 359.978.304 Thus thu nhap doanh nghiip 9.303.551.294 10.393.565.918 11.271.454.451 8.425.662.761 Thule thu nhap ca nhan 955.791.956 2.036.178.533 2.966.834.537 25.135.952 Cic loci thue khic 9.927.703 8.806.674.870 8.215.612.685 600.989.888
COng 10.851.946.717 142.584.195.094 144.024.374.906 9.411.766.905
20
5ti
sod
IE v.
•
■
■
a a CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIN MAU SO B 09a — DN/HN
158/2 Ole Wing Mai, phirtmg Quynh Loi, quen Hai Ba Tnmg, Ban hanh theo Thong to se 202/2014/TT-BTC thanh phi) Ha Nei, Viet Nam ngay 22 thing 12 nam 2014 ctia Be Tai chinh
THUYET MINH BAO CAO TAI CHINH HicIP NHAT GIVA MEN DQ (TIEP THEO) ark thuyat minh nay la mat ba phan hqp thanh va can duos doc dang thin yeti bao ccio tai chinh hop nhAt giva nien da ken: theo
•
Ill
II
IN
I
18. CHI PHI PHAI TRA
Trich truck chi phi thud nha than ntrac ngoii Trich tnrac chi phi thus ngoai phuc vu du an Chi phi trich nu& khac
COng
SO cu6i key S6 diu kk
4@
VND 663.301.529
16.427.724.899 1.081.403.906
VND 4.031.516.831 3.860.031.432 1.247.754.367
18.172.430.334 9.139.302.630
19. PHAI TRA KHAC
a) Ngin han - Kinh phi ding doan - Bao hiem xA hei - Co tut, Icri nhuen phai tra - Thai lao HDQT va Ban Kiem soft - Ben lien quan - Tam ang du Co - Cac Ichoan phai tra, phai Op khac
b) Dai han - Nhen ky guy, ky argc (Lai han
SO cu6i ky
NC Nf• A 7
SO du kj, VND
5.850.477.004 1.881.279.230
13.960.908 1.224.778.844
731.423.520 136.201.155
1.862.833.347
1.104.672.765 1.104.672.765
VND 8.465.009.954 1.848.022.969
66.494.076 603.513.894 905.589.857 454.879.659
4.586.509.499
967.672.765 967.672.765
a • •
■ ■ I ■ ■
a •
■ ■ ■ a 21
•
11•11•1111111111111111111111•11111•11111111111111 11• 111 • 11 • 111111
CONG TY CO PHAN VIEN THONG - TIN HQC Bin DIN 158/2 ph6 Hong Mai, phtrtmg Quynh Loi, guar) Hai BA Trung, thanh ph6 Hi N6i, Viet Nam
MAU SOB 09a — DN/HN Ban hAnh theo Thong ttr s6 202/2014/TT-BTC ngAy 22 thing 12 nam 2014 cua BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICrA NIEN DQ (TIEP THEO) Ccic thuye:t mink nay la mOt b0 phOn hpp thanh va can ducfc elpc d'dng Mai yen bcto ciao Uzi chinh hpp nit& gitra nien d¢ ken: theo
20. VAY VA NQ THUS TAI CHINH Se mei 14 Phit sinh trong kj, Se diu kj,
Gib trj Se c6 kid tiling tri nq
Tang Giam Gib trj s6 c6 kha Wing tra nq
VND VND VND VND VND VND
a) Vay ngiin lion 663.233.564.866 663.233.564.866 1.042.015.108.827 794.457.024.145 415.675.480.184 415.675.480.184 Ngan hang TMCP Cong thus:mg Viet Nam - CN 267.847.546.455 267.847.546.455 368.150.482.552 359.104.167.306 258.801.231.209 258.801.231.209 Hai BA Trung (i) Ngan hang TMCP Ngoai thuang Viet Nam - 246.267.622.511 246.267.622.511 524.746.230.375 355.806.946.156 77.328.338.292 77.328.338.292 Nei se (ii) Ngan hang TMCP Quart Doi - Vay VND (iii) 33.860.369.784 33.860.369.784 33.860.369.784 24.390.426.553 24.390.426.553 24.390.426.553 Ngan hang TMCP Qu6c to Viet Nam (VIB) (iv) 46.898.534.569 46.898.534.569 46.898.534.569 50.000.000.000 50.000.000.000 50.000.000.000 Ngan hang TMCP Tien Phong - CN Dang D6 (v) 1.963.099.125 1.963.099.125 1.963.099.125 5.155.484.130 5.155.484.130 5.155.484.130 Ngan hang TMCP Sai gen HA NOi (vi) 5.891.508.222 5.891.508.222 5.891.508.222 Ngan hang TMCP Dau to va Oat trien Viet Nam - CN Hoan Kiem (vii) 60.504.884.200 60.504.884.200 60.504.884.200
Ghi chi):
i. Hop d6ng tin dung s6 01/2016-HDTDIIM/NHCT 142-VTFIIBD ngay 27/05/2016, Ilan mire IA 300.000.000.000 VND, thbi han han mire den 20/05/2017, muc (Itch thanh town cac chi phi yen km Ong phuc vu hoot dOng cung cap hang hOa, djch vv ky thu t cho ngAnh Ong nghiep vin thong, Ong n&he thOng tin, thei han cho vay toi da 6 than & theo tong lAn nhan nq, lai suet dieu chinh m6i thong 1 lan, lai suet dau tien 4,5%/nom, tai san dam bao la tin chap. Hop dang tren duce thay the bang hqp deng s6 01/2017-HDCVHM/NHCT142-CTIN ngay 05/06/2011 va phi lye se 11/HTTD/2017-CDCV-SDBS 0 UNHCT142-CTIN ngay 11/01/2017 vai hon mirc la 600.000.000.000 VND trong vong 12 thong ke tir ngay kj, hqp deng.
ii. I-lop deng tin dung s6 KHCTIN 160082/HDCTD.VCB ngily 10/08/2016, hon mCrc cep tin dung la 1.000.000.000.000 VND, th6i hon cep tin dung den 02/08/2017, muc (Itch be sung yen hru dOng phuc vu san xuet kinh doanh, thai hon cho vay toi da 12 thong theo timg lin tthin nq, lai suet tha n6i, tai san dAm bao IA tai san gin lien vai dat tai dja chi ng6 158/2 pile Hang Mai, Outing Quj,nh LOi, quan Hai BA Trung, Tp. HA Nei.
iii. Khoan vay Ngan hang TMCP Quan del Viet Nam (MB) theo hop deng cep tin dung se 33020.16.057.288686.TD ngay 07/07/2016, hp muc tin dung la 50 tj, &mg, thtri hon cep tin dung den 07/07/2017. Whic (Itch vay de be sung van kin dOng phuc Ai hoot Ong sin xuet kinh doanh thiet bj va djch vu vin thong - tin hoc caa khach hang nom 2016 - 2017. Lai suet cho vay &roc ngan hang ghi nhan cu the trong khe arc nhan nq. KhOng c6 tai san dam bao, tuy nhien Cong ty cam ket chuyen tien ve tai khoin cua khach hang toi MB dot 100% doanh se cho vay theo quj, (bao g6rn 100% doanh thu tir phucmg an tai trq ctia MB).
22
11 11 II II 11 ■ 11 11 ■ 11 ■ 11 11 • 11 ■ 11 11 II 11 11 11 11 II 111 • 11 II 11 • 11 11
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DICN MAU SO B 09a — DN/HN 158/2 ph6 H6ng Mai, phuang Quj,nh L8i, quail Hai BA Trung, Ban hanh theo Thong to s6 202/2014/TT-BTC thanh ph6 Ha N6i, Viet Nam ngay 22 thang 12 nam 2014 c6a136 Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GICrA NIEN 110 (TIEP THEO) Cac thuyet mink nay la mp't b(3 phan hop thanh va can dwc dQc &fig thai vii bao coo tai chinh hop nal giaa nien d¢ kem theo
20. VAY VA NQ THUS; TAI CHtNH (Tiep theo)
Ghi chit (Tie') theo):
iv. Hqp d6ng tin dung s6 088DN1209t2016N1B-CTIN ngay 12/09/2016 v6i Ngan hang TMCP Qu6c t6 Viet Nam (VIB) c6 han mire tin dung la 150 tj, d6ng. Thtri han cap han mitt la 12 thang ke tir ngay kj, cho muc dich 136 sung von lira dOng phuc vu hog dung san xuat kinh doanh thiet bj vien th8ng va c8ng nghe th6ng tin theo timg hqp d6ng dau ra cu the. Thai han cua cac khoan tin dung trong han mix vay kh8ng vtrqt qua 6 thang vii !Ai sat duqc xac djnh tai din de nghj giai ngan va duqc diet' chinh theo tUng thai kj,. Khoan vay kh8ng ca tai san dam bao ty, C8ng ty cam ket chuyen 120% doanh s6 phat vay ye tai khoan cua C8ng ty tai VIB.
v. Hqp d6ng cap han mitt tin dung s6 08-03.161.1/HDTD/TPBANK ngay 06/09/2016 vol Ngan hang TMCP Tien Phong (TPBank) - Chi nhanh DEng DS, milt tin dung t6i da 200 ty' d6ng, thai han cap tin dung la 12 than ke tir ngay phat sinh nghia vu tin dung dau tien, thai han cho vay theo timg lan, rieng thtri han cho vay kh8ng vuqt qua 09 than. Muc dich: Tai trq nhap khau, thanh town thug, b6 sung von ltru dung phuc vu sin xuat kinh doanh; Ha trq cho nhu cau nhap khau va mua trong nuac cac thiet bj van th8ng va phu tang thay the phuc vu hoot dung kinh doanh; Phat hanh cac loci bao lanh, L/C tra ngay va L/C tra ch8m Bien phap dam bao: tren co sa kha nang tai chinh va uy tin dm Khach hang, kh8ng tip dung bien phap bao dam tien vay. C8ng ty cam k6t chuyen 120% doanh so Oat vay vt tai khoan cua Cong ty tai TPBank.
vi. 1-19p (long cap han mire tin dung s6 118/2017/HDHM-TC/SHB.110100 ngay 10/03/2017 va play luc sto PL01-118/2017/HDHM-TC/SHB.110100 vii Nan hang TMCP Sai Gan - Ha NOi - Chi nhanh Trung tam kinh doanh. Theo de, Cong. ty duqc cap han mire 100.000.000.000 d6ng theo hlnh thirc tin chap nham muc dich b6 sung von luu Ong phuc vu kinh doanh lien quan den phAn mem, thiet bj vien th8ng, c8ng nghe thong tin den 10/03/2018. Lai suit vay ducc quy djnh trong timg kite trac cu the.
vii. Hqp d6ng s6 01/2016/204/FIDTD ngay 15/08/2016 va phu lac s6 1503/2017/204/HDTD ngay 15/3/2017 vii Ngan hang TMCP Dau to va phat trien Viet Nam (BIDV) - Chi nhanh Hoan Kiem. Theo do, C8ng ty duqc cap han mtic 390.000.000.000 VND trong thai han 1 nam Ice tir ngay kj, nham b6 sung von Itru Ong, bao lanh, ma UC. Hqp d6ng dtrqc thay the bang hqp d6ng s6 01/2017/204/FIDTDHM-CTIN ngay 29/06/2017 cap han mix cap tin dung la 600.000.000.000 VND (du nq vay t6i da tai mqi thai diem la 200.000.000.000 VND) trong yang 12 thing ke tir ngay kj, v6i lai suit dupc xac djnh trong tirng hqp d6ng tin dung cu the. Tai san dam bao la town b0 s6 tiAn tai ngan hang va cac tO chirc tin dung, tai san hinh thanh t r von vay, cac khoan phai thu, tai san c6 djnh thuec va sa thuOc guy& sa Mu can C8ng ty, cac th6a thuOn v6 bien phap dam bao khac. COng ty cam k6t chuy6n doanh thu tit hoot Ong san xuat kinh doanh v6 tai khoan tien girl cua C8ng ty ma tai ngan hang Ong v6i doanh s6 cho vay, t le tin dung dm BIDV va mac t6i thieu la 300 tj, dOng/nam.
23
111111181•11111111•11111111111111111111111111111111111111•11111111• 111111111 •
CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN 158/2 ph6 Elting Mai, phuong Quynh L6i, quan Hai BA Trung, that-1h ph6 HA N0i, Viet Nam
MAU SO B 09a — DN/HN Ban hanh theo Thing ttr so 202/2014/TT-BTC ngAy 22 thing 12 ram 2014 dm B() Tai chfnh
THUYET MINH BAO CAO TAI CHINH HOW NHAT GAYA MEN DQ (TIEP THEO) Cac thuyjt minis nay La mOt by phdn hqp thanh va can claw dQc ddng thai vai bao cc o tai chinh hqp nhdt gifia nien d() kern theo
21. VON CHO SO [WU
V6n diu to ctia chti s& MIN
Thing dir von co plan
Quy dOu ttr phat tran
Quy dkr phang Lqi nhu(in
tai chin!, china phfin ph6i
Dan vi: VND
T6ng
SO du diu nam tribe 157.000.000.000 13.801.036.956 161.898.947.210 66.507.285.549 399.207.269.715 Lai trong nam 79.642.480.224 79.642.480.224 Phan ph6i lqi nhuan nam 2015 (29.607.373.747) (29.607.373.747) Truy thu thus nam 2015 (999.927.715) (999.927.715) Tang khic 3.128.607.750 3.128.607.750 Chi phi khong duct trir (29.718.352) (29.718.352)
SO dir &thick nay 157.000.000.000 13.801.036.956 161.898.947.210 - 118.641.353.709 451.341.337.875
Lqi nhuin trong tcji - 47.280.041.035 47.280.041.035 Phan ph6i lqi nhuin Om 2016 (i) - (40.248.281.174) (40.248.281.174) Phut dim nQp thin ram 2016 - (48.772.364) (48.772.364)
SO dir cu6i ky 157.000.000.000 13.801.036.956 161.898.947.210 - 125.624.341.206 458.324.325.372
Ghi chin (i) Theo Nghj guy& dm Dui h6i d6ng CO d8ng CEng ty CO phan Van thong - Tin hoc btru diGn s6 015/2017/NQ-DHDCD, lqi nhuin sau thus nam 2016 dm CEng ty se dtrqc phan ph6i nhu sau:
NOi dung SO titn (VND) Inch guy khen thuang (40%) 3.180.563.714 Trich guy phic lqi (60%) 4.770.845.571 Chi tilt co tic cho cac co (tong nam 2016 (20% von dieu le) 31.400.000.000 Trich b6 sung thu lao HDOT va BKS nam 2016 896.871.889 Tong 40.248.281.174
Trong ky, C8ng ty da thuc hi6n chi ti-A co tic cho cic co dOng yen tong s6 tien 30.806.010.650 VND.
24
•
• CONG TY CO PHAN VIEN THONG - TIN HQC BU U DIEN MAU SO B 09a — DN/HN 158/2 phd H6ng Mai, Outing QuSrnh Len, quan Hai BA Tnmg, Ban hanh theo Thong to so 202/2014/TT-BTC
111 thanh ph6 Ha NOi, ViOt Nam ngay 22 thang 12 nam 2014 ctia BO Tai chinh
THUYET MINH BAO CAO TAI CHfNH H9P NHAT GIVA MEN DQ (TIEP THEO) Ccic thuyit minh nay la mat ba ph in hop thanh va can duor doe tang WA voi bcio ado tat chinh hop niuit gifia nib; eta kern theo
• 21. VON CHO SO HIM (Tiep theo)
Tinh hinh gdp vim eau Ong ry tai ngay 30/06/2017:
a Von da gap tai ngity 30/06/2017
VND (%) Tap down Butt chinh Van thong ViOt Nam 50.585.540.000 32,22 Cac c6 dOng lchac 106.414.460.000 67,78
157.000.000.000 100
S6 luting c6 phieu clang 1cY phat hanh
I SO luting co phieu de ban ra cong cluing + Co phi& ph6 thong
• s6 luong c6 phieu dirge mua 1ai S6 'non c6 phieu dang ltru hanh
a + Co phi& ph6 thong Menh gia c6 phieu dang ltru hanh (dOng):
a a 22. CAC KHOAN MVC NGOAI BANG CAN DOI ICE TOAN
B Ky nay Ky trulk
Ngoai t cac loci + USD 1.283,98 1.516,27
• 23. DOANH THU BAN HANG VA CUNG CAP DICH VV
Ky trinfrc
Ky nay (Trinh bay lai)
VND VND
• •
•
111
a
a Tinh hinh phdt hanh c4 philu ciia Ging ry tai 30/06/2017:
a
Ky nay lq, trunk
• Co phieu CO phieu 15.700.000 15.700.000 15.700.000 15.700.000 15.700.000 15.700.000
15.700.000 15.700.000 15.700.000 15.700.000
10.000 10.000
Doanh thu ban hang hda Doanh thu cung cap djch vy
782.431.501.454 160.119.860.889
528.748.096.505 93.190.869.311
Doanh thu ban hang va cung cap djch vy
b) Doanh thu dal vCri csic ben lien quan
942.551.362.343 621.938.965.816
(Chi tilt tgi Thuyit minh só 33) 45.563.307.225 1.997.376.949
24. G1A VON HANG BAN VA CUNG CAP DjCH VV
Ky nay icy truirc VND VND
Gia von ctia hang h6a de ban 707.300.566.621 474.067.017.348 Gia von coa djch vy de cung cap 174.897.003.433 85.984.852.860
COng 882.197.570.054 560.051.870.208
25
aa a
a
a
a
a a a
a aa a
a a a
a U
a
a a
a • ■
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIN 158/2 ph6 Hong Mai, phuting Quynh I,6i, qu4n Hai Ba Tnmg, thanh ph6 Ha N6i, Viet Nam
MAU SO B 09a — DN/IIN Ban hanh theo Thong tu s6 202/2014/TT-BTC ngay 22 thing 12 nam 2014 dm BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GICrA MEN Do (TIEP THEO) Cac thuyit minh nay la meg 60 pkin hap thanh va can duar clac cAing then vai &fro ccio tai chinh hap nhirit gas Wen (0 Urn theo
25. DOANH THU HOAT DQNG TAI CRINH
Ky nay Ky train
VND VND
Lai den gin 13.944.623.091 2.938.161.307 Lai chenh itch gia 1.064.185.145 2.758.450.177 Co tin nhan duqc chia 6.960.000.000 1.170.000.000 ging 21.968.808.236 6.866.611.484
26. CHI PHI TAI CH1NH
Ky nay icy &ink VND VND
Lai tin vay 13.626.585.983 6.348.918.103 L$ chenh Itch gia 325.663.545 100.316.546 Lai cham tra, phi LC ngan hang, phi bao lanh 3.074.966.332 2.591.150.977 Trich (hoan nhap) der phi:mg tu dai han (196.152.240) 1.381.216.807 COng 16.831.063.620 10.421.602.433
27. CHI PHI QUAN LY DOANH NGHItP - CHI PHI BAN HANG
Ky nay Ky truck
VND VND a) Clic khan chi phi quan ly doanh nghiep phat sinh trong am Chi phi nhan vien quan ly 17.473.153.573 11.605.187.772 Chi phi v4t lieu quail 15, 3.620.000 Chi phi d6 &mg van phong 475.502.345 647.661.444 Chi phi Ichau hao TSCD 637.884.810 565.741.690 Thue, phi va le phi 544.650.220 1.008.390.883 Han nhap der phong (11.963.307.324) Chi phi djch vu mua ngoii 1.899.014.809 2.150.430.677 Chi phi bang den khac 9.182.204.885 7.191.020.442
COng 18.252.723.318 23.168.432.908
b) Cie khan chi phi ban hang Oat sinh trong nAm Chi phi bao hanh 111.901.000 52.246.999 Chi phi dich vp mua ngoii 1.137.154.122 1.001.886.982 Chi phi bang tin khic 305.492.344
COng 1.249.055.122 1.359.626.325
26
1<
11111
II CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN MAU SO B 09a — DN/LIN 158/2 ph6 Hang Mai, phutmg Quynh L6i, quail Hai Ba Tnmg, Ban birth theo Thong to s6 202/2014rrr-wrc
a thanh ph6 Ha N8i, Viet Nam ngay 22 thang 12 nam 2014 ctia BO Tai chinh
III THUYET MINH BAO CAO TAI CHINH HOP NHAT GIVA MIEN DQ (TIEP THEO) Ccic thuyit minh nay is mot bo phOn hop thanh vci can dtroc doc ctdmg thiei voi bcio ccio tai chinh hop nhdt giiia nien dO kern theo
28. CHI PHI SAN XUAT ICINH DOANH THEO YEU TO
Ky nay Ky &ere VND VND
Chi phi nguyen lieu, vat lieu 9.430.489.674 5.992.602.389 Chi phi nhan ding 62.004.524.523 44.664.002.081 Chi phi khau hao tai san ca djnh 6.817.476.702 4.824.782.864 Chi phi dich vu mua ngoai 174.096.321.378 103.292.138.116 Chi phi khac bang tien 21.663.886.097 36.572.673.839
COng 274.012.698.374 195.346.199.289
29. CHI PHI THUS THU NHAP DOANH NGIBEP
Chi phi thus thu nhap doanh nghiep hien hanh Ky nay Ky trutm VND VND
Chi phi thus TNDN tinh tren thu nhap chju thus nam hien hanh
10.393.565.918 7.188.732.811
T6ng chi phi thus TNDN hien hanh 10.393.565.918 7.188.732.811
Chi phi thus thu nhap doanh nghiep hoiln lai Ky nay Ky trunk VND VND
Chi phi thus thu nhap doanh nghiep hoan lai phat sinh tir cac khoan chenh Lech tam thai phai chju thus
1.847.568.154
T6ng chi phi thus TNDN Ilan lai 1.847.568.154
II 30. LAI CO BAN TREN CO PHIEU
a Viec tinh toin lai co bin tren co phieu phan b6 cho cac ca &Mg so hOu c6 phieu ph6 thong cua c8ng ty me duqc thuc hien tren ca so cac s6 lieu sau:
Ky nay Ky trinfrc (Trinh bay lai)
VND VND
Lqi nhuan ke toan sau thus 47.280.041.035 27.340.197.037 Trich quy khen thuOng phtic Iqi va chi thuang ban dieu hanh Lqi nhuan de tinh lai ca ban tren c6 phieu 47.280.041.035 27.340.197.037 S6 binh quan gia quyin can ca phieu ph6 th8ng di tinh Ili tren c6 phieu 15.700.000 15.700.000 Lai co ban tren c6 phieu 3.011,47 1.741,41 Menh gia tren mgi c6 phieu (VND/C6 phieu) 10.000 10.000
a a
■ a a
27
•
a
a II CONG TY CO PHAN VIEN THONG - TIN HQC BUIT DICN MAU SO B 09a — DN/HN
158/2 ph6 H6ng Mai, phuOng Qujrnh Loi, quan Hai BA Tnmg, Ban hanh theo Thong tit so 202/2014TIT-BTC
1 thanh ph6 Ha Ni, Viet Nam ngay 22 thang 12 Om 2014 caa BO Tai chinh
111 THUYET MINH BAO CAO TAI CHiNH HQ.P NHAT GICJA MEN DO (TLEP THEO) Cac thuyit minh nay la mOt bo phan hop thanh va can diroc cloc clang thin yin brio cao tai chinh hop nhat giiia nib: clO kern theo
■ 31. BQ PHAN THEO LINH V1)C KINH DOANH VA THEO KHU VI1C DIA Li"
Thong tin ba phan dtrqc trinh bay theo Arc kinh doanh va khu vuc dja ly:
Khu vo-c dia ly
Trong nam, hoot dOng cua Cong ty chi tap trung cha yeu 6 Van phong Cong ty tai thanh ph6 Ha NOi, Chi
111 nhanh HO Chi Minh chiem tyle khong dung kli. Do d6, Cong ty khong lap bao cao b0 phan theo khu Arc dja 1y.
Linh vyc kinh doanh
Gang ty chi hoot dung kinh doanh trong mat lbah vuc van thong tin hoc. Do do, Cling ty khong lap bao cao ■ b6 phan theo vuc kinh doanh.
32. CONG CV TAI CH1NH U
Quin I* rid ro yen a
COng ty quan15, ngu6n von nlAm dam bao rang COnp ty co the vim hoot clang lien tuc vita t6i da hoa lqi ich 111 dm cac co dOng thong qua Vol tru h6a s6 du nguOn von va cong nq.
1 Cu trite von cita Cling ty gam co cac khoan nq thuAn (bao g6m cac khoan vay nha &A trinh bay tai Thuyet minh so 20 wiz di tin va cac khoan tuang docmg ti'en) va phan von dm cha sa hau bao g6m von Op, cac
II. guy du tat, lqi nhuan sau thue chua phan phai.
101 He s6 don bay tai chinh caa Cong ty nhu sau:
a
U
a
chfnh sach ke toin chti yeu
Chi tiet cac chinh sach ke toan cha yeu va cac phircmg phap ma Cong ty ap dung (bao gam cac tieu chi a ghi nhin, ca sa xac djnh gia trj va co, so' ghi nhan cac khoan thu nhap va chi phi) dal vOi dmg loaf tai san tai chillk va cong nq tai chinh duqc trinh bay tai Thuyet minh s6 3.
Tai san tai chinh caa Cong ty cha yeti bao gam den mat, den gai 6 cac to chirc tin dung, cac khoan phai thu khach hang, phai thu khac, cac khoan dau to tai chinh khac. Cong nq tai chinh caa COng ty bao gam cac khoan vay, cac khoan phai tra ngutri ban, chi phi phai tra va cac khoan phai tra phai nap ngan han khac.
a
• a
11
28
a
Se cued ky SO din ky VND VND
Cac khoan vay 663.233.564.866 415.675.480.184 Trir: Tien va cac khoan ttrong duang den 422.217.045.622 542.790.137.601 No' thuAn 241.016.519.244 Van cha sa hau 157.000.000.000 157.000.000.000 TS, le nq thuin ten von chi so htha 1,54
68
• 1
NC
-
CONG TY CO PHAN WEN THONG - TIN HQC BUU DIEN
MAU SO B 09a — DN/EN 158/2 ph6 Wong Mai, phuOng Qu5,nh Loi, quart Hai Ba Tnrng, Ban hanh theo Thong to s6 202/2014/TT-BTC thanh ph6 Ha N6i, Vilt Nam ngay 22 thang 12 nam 2014 cila BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HOP NHAT q[trA MEN Do (TIEP THEO) Cac thuye't minh nay la m'Ot 60 phan hop thanh va can throe doc clang thin veri bao cao tai chinh hop &slit girra nien cle) kem theo
32. CONG CV TA! Cid:NH (Tiep theo)
Cac loai cong cti tai chinh SO cuOi kj, SO diu ky
Gil gOc Dg plating Gil gOc Dv phone VND VND VND VND
Tai sin tai chinh Tisdn va cac khoan tuang throng tien 422.217.045.622 542.790.137.601 Phai thu khich hang, phai thu 'chic 547.940.824.805 (12.144.189.453) 473.802.487.128 (24.107.496.777) Ddu to dal hon 25.953.159.230 (1.614.781.976) 15.191.000.000 (1.810.934.216) Tai san tai chinh khac 128.122.891 119.081.254
996.239.152.548 (13.758.971.429) 1.031.902.705.983 (25.918.430.993)
Nq phii tra tai chinh
Gil trj st 14 Win SO moil 4 S6 aiti ky
VND VND
Vay va nq 663.233.564.866 415.675.480184 Phai tra ngtrtri ban, phdi tra khdc 587.577335.874 537301.731.746 Chi phi phii tra 18.172.430.334 9.139302.630
1.268.983.331.074 962.116314.560
Cong ty chua danh gid gia tri hcrp 1S, cud tai san tai chinh va cong nq tai chinh tai ngay ket thitc nien dO Ice town theo Thong to 210/TT-BTC ngay 6/11/2009 ("Thong to 210") dm BO Tai chinh ding nhu cac quy dinh hien hanh chua c6 htrang can cu the ve viec xac dinh gid tri hop 15, cua cac tai san tai chinh va cong no tai chinh. Thong to 210 yeu cau ap dung Chuan mgc Bao cao tai chinh quoc to ye viirc trinh bay Bao cao tai chinh va thuyet minh thong tin doi vai cong cu tai chinh nhung khong dua ra huong dan tuang duong cho vigc danh gia va ghi nhan cong cu tai chinh bao gom ca ap dung gia tri hop 15/, nham phy hgp v6ri Chuan myc Bdo cao tai chinh cluck te.
Quin ly rui ro von
Cong ty guan tri nguOn von nham dam bao rang Cong ty c6 the vira hoat dOng lien tyc vim thi da h6a lgi ich cua cac c8 d6ng thong qua t8i tru hOa s6 du ngu6n von va cong nq.
CAu tnic von cua C6ng ty gom c6 cac khoan nq thuan. (bao g6m cac khoan vay ITU di tien va cac khoan tuong throng lien) va phan von thuOc soy htu cac co dong cua C6ng ty (bao gem von g6p, cac guy' chr tra va lqi nhuan sau thue chua phan ph6i).
Myc flan quan ly rui ro tai chinh
Riti ro tai chinh bao g6m rui ro thi truOng va rui ro thanh khoan.
Rtii ro thi truing
Hoat dOng kink doanh ctia C6ng ty se chiu rui ro thi tratmg, bao g6m rui ro tj, gia, rui ro iai suk, rui ro ye gid hang hoa, rui ro tin dung va cac rid ro ye gia khic, nhu co phieu.
Rid ro ve 13) giti
Cong ty se chit' rdi ro khi c6 str bien d6ng ve gia h6i doai lien quan den cac hoat d6ng kinh doanh cita Cong ty khi Cong ty mua va ban cac loai hang Ma bang cac loai ngoai tg khac vbi d6ng tien hach Wan ke toan cua Cong ty. Cong ty quan 15, rid ro t gid thong quan vigc xem xet tinh hinh thi truZyng hiln tai va dy kiln khi Cong ty c6 ke hoach mua ban hang h6a trong tuong lai bang ngoai te. COng ty chua sir citing bat 1(5, cong cu tai chinh phai sinh dl phong ngira r8i ro ngoai
29
a CONG TY Co PHAN vrEN THONG - TIN HQC BUVDICN MAU SO B 09a — DN/IIN 158/2 ph6 Wing Mai, phuOng QuStnh Lei, club Hai Ba Tnrng, Ban hanh theo Thong to s6 202/2014/TT-BIC
• thanh ph6 Ha NOi, ViEt Nam ngay 22 thing 12 nam 2014 cia Tai chinh
• THUYET MINH BAO CAO TA! CHiNH HOP NHAT GitrA NIEN DO (TIEP THEO) Cac thuyb minh nay lit mOt bO phan hop thimh va can &roc doc clang than von* bdo cao tat chinh hop nhat pica Men dO kern theo
111 32. CONG CIJ TAI CHINII (Tiep theo)
• Rai ro thi trwOng (Tiep theo)
Rid ro suit
• Rii ro lai suit cia Cong ty chit yeu lien quan den cac !choir' tien gin va cac khoan vay. C6ng ty chit' rut ro lai suit bin dOng. ro nay se do Cong ty cluan 1S, bang cach duy tri raft d6 hqp cac khoan tien
• giri, tien vay voi lai suit c6 djnh va lai suit tha noi, phan tfch tinh hinh canh tranh tren thj Muting, theo dOi sr bier' dO.ng cia nen kinh trong nu& va the giai c6 duqc cac lai suit c6 lqi cho C6ng ty va sir dung
• cac don bay tai chinh hiEu qua.
• Rui ro ve gilt hang hoa
C8ng ty mua hang h6a de phuc vu hoot dOng kinh doanh, nen C8ng ty se chju rum ro tir viEc thay d6i gia ban cia hang h6a. C6ng ty quan rii ro hang h6a bang viEc theo dOi va phan tich thong tin lien quan den thj trutrng hang h6a ma Cong ty kinh doanh nham muc dich phvc vu cho thtri diem mua ban hang h6a, ke hooch kinh doanh va xac dinh djnh mire ton kho hqp Vt. C8ng ty chua sir dung cac ding cu tai chinh phai
• sinh de phtmg ngia cac rui ro ye hang h6a.
• Rui ro tin dung
Rif ro tin dung la riti ro ma mgt ben tham gia tong mOt cong cp tai chinh ho ac mOt hop dOng ma kbach hang kh8ng thuc hiEn nghla vu cua mirth, nen lam cho COng ty 1)1 ton that ve tai chinh. Cong ty se chin nit ro tin
• dung chit yeu di vii cac khoan phai thu tir khach hang va tir hoot dOng tai chinh, nhu tien girl ngan hang.
D6i yen cac khoan phai thu khach hang: Cong ty quan ly rut ro doi voi cac khoan phai thu dui tren cac chinh sach, thin tic kiem soar cing nhu du phong nq phai thu kh6 doi. COng ty theo d8i chat the cac khoan
• phai thu, phan tich tinh hinh tin dung cia timg khach hang tai timg thtri diem.
• D6i voi den girt ngan hang: Cong ty duy thuc hiEn girl tien tai cac ngan hang ma Cong ty danh gia la co uy tin va c6 quan hg lau nam vii C8ng ty.
Qutin 1.0 rut ro thanh khan
• Day la rui ro khi Cling ty gap Ich6 khan trong viEc thuc hiEn cac nghia vu tai chinh do thieu von, chi yeu la do cac tai san tai chinh va cong nq phai tra tai chinh c6 cac thtri diem dio hon khac nhau. nth thanh khoan
• duqc C8ng ty quan nhim dam bao mirc phi trOi gift c6ng nq din han va tai san den han trong nam min c6 the duqc kiem soar doi yeti s6 van ma Cong ty tin rang c6 the tao ra trong nam do. Chinh &rich cia
• Cong ty la theo doi thutmg xuyen cac yeu ciu ve thanh khoan hiEn tai va du kien trong tuong lai nhim dam bao C8ng ty duy trl du mirc du phong tien, cac khoan tucrng duong tien, cac khoan vay va di vin ma cac
• chi so hem cam kit gop nham dap img cac quy dinh ye tinh thanh khoan ngan hvn va dai hon.
• Cac bang &en day trinh bay chi tiet cac mic dao han theo hop d6ng con lit d6i yeti tai san tai chinh va c8ng nq tam chinh phi phai sixth va thtri huh thanh town nhu da duqc thoa thuan. Cac bang nay dirqc trinh
111
bay dua tren dong din chua chi& khau cua tai san tai chinh va dong tien chua chiet khau cua cong nq tai chinh tinh theo ngay sOm nhit ma C8ng ty phai tra. ViEc trinh bay thong tin tai san tai chinh phi phai sinh
• la can thiet de hieu &Kir viEc quan 1j, rii ro thanh khan cia Cong ty khi tinh thanh khoan duqc quan ly tren ca sa c6ng nq va tai san than.
•
•
•
•
• 30
•
I • I • • a
I
a I • a
I • U • • • U
U • • • • a • • • I • • • I
CONG TY CO PHAN VIEN THONG - TIN HQC BUI.J DI*N MAU SOB 09a — DN/HN 158/2 ph6 H6ng Mai, phutrng Qujmh LBi, qu4n Hai Bi Tnrng, Ban hinh theo Th6ng to s6 202/2014/TT-BTC thanh ph6 H6 Nei, Viet Nam ngiy 22 thing 12 nam 2014 cita B6 Tai chinh
THUYET MINH BAO CAO TAI CH1NH HQP NHAT GitrA MEN DO (TIEP THEO) Ctic thuyit minh nay la mem bq phOn hop thanh va can &pc doc citing thivi yeti bzio aro tat chinh hop nhat gitto Wien do ken: theo
32. CONG CV TAI CHINH (Tiep theo)
Qudn iy nii ro thanh khodn (nip theo)
S6 cu6i ky
Ti 1 nim tri zubng
Trio 1 nim din 5 nim
Tren 5 nim COng
VND VND VND VND
Tien vi cic khoin twang duang tien 422.217.045.622 422.217.045.622 Phii thu Mich bang, phii thu khic 535.796.635352 535.796.635352 Diu to dii hen - 24338.377.254 24338.377.254 Tit sin tai chinh khic 113.122.891 15.000.000 128.122.891
958.126.803.865 24353.377.254 982.480.181.119
Vay vi nq 663.233.564.866 663.233364.866 Phii tri opal bin, 'Alai tri khic 586.472.663.109 1.104.672.765 587377.335.874 Chi phi phii tri 18.172.430.334 18.172.430334
1.267.878.658.309 1.104.672.765 - 1.268.983.331.074
Cbenh Lech thanh khoin ring (309.751.854.444) 23.248.704.489 - (286.503.149.955)
Ti 1 nim tri Trio 1 aim Trio 5 nim Ci)ng
s6 diu den 5 nim
Tiin vi cic khoin twang throng tien 542.790.137.601 542.790.137.601 Phii thu khich hang, phii thu khic 449.694.990.351 • 449.694.990.351 Diu to dii han - 13380.065.784 13380.065.784 Tai sin tai chinh khic 109.081.254 10.000.000 119.081.254
992.594.209.206 13390.065.784 - 1.005.984.274.990
Vay vi nq 415.675.480.184 - 415.675.480.184 Phil tra ngdri bin, phai tra khic 536334.058.981 967.672.765 - 537301.731.746 Chi phi phii tri 9.139.302.630 - 9.139.302.630
961.148.841.795 967.672.765 - 962.116314.560
Chenh Itch thanh khoin ring 31.445.367.411 12.422.393.019 43.867.760.430
Ban T6ng Guam d6c dinh gii mirc tap trung rai ro thanh khoin a mix that). Ban Tang Giim d6c tin twang rang CEng ty c6 the taro ra dit ngu6n tien de dip Ong cic nghia vp tai chinh khi d6n han.
33. NGHltP Vlj VA SO Vit CAC BEN LIEN QUAN
Trong Icy, C8ng ty c6 cic giao djch vi s6 du tong yeu vai cic ben lien quan nhtr sau:
Giao djch voYi cic ben lien quan: M61 quan bf Kj niy tnrik
VND VND Bin hing 45.563307.225 1.997.376.949 Ong ty CP TM Vila thong - Tin hqc Buu thin CEng ty lien kit 44.890.194.263 °Sag ty C6 phan ITTA-ITA Telocom CEng ty lien kit 673.112.962 1.997.376.949
Man hing 60.294.806.870 11.894.952.755 Cong ty CP Thuong mai Vien thong - Tin hqc Buu dien CEng ty lien kit 60.294.806.870 11.894.952.755
31
• • I
a
■ • • • • • • • • • • • • U
• • • • • • •
1
•
CONG TY CO PHAN vrtN THONG - TIN HQC BUU DIEN
MAU SO B 09a — DN/HN 158/2 ph6 Hong Mai, phuOng Quynh Lbi, quAn Hai Ba Trumg, Ban hanh theo Thong to s6 202/2014/TT-BTC thanh ph6 Ha NOi, Vitt Nam ngay 22 thang 12 nam 2014 ctia BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GarA MEN Do (TIEP THEO) Ccic thuyit minh nay is mat ba phan hop thanh va can &or dQc tieing that yeti bao cao tai chinh hqp nhdt gifia nien da kern theo
33. NGMEP VIJ VA SO DU* VOI CAC BEN LIEN
S6 du v6i cric ben lien quan:
Cie khoin phii thu
QUAN (Tiep theo)
Mdi quan ht• S6 mei icy SS dim VND
73.703.594.904 VND
46.376.313.561 Ong ty CP Thuong moi Vien thong - Tin hqc Btru dien Cong ty lien ktt 73.010.294.647 45.191.595.194 COng ty CO phin ITTA-ITA Telocom Ong ty lien ket 693.300.257 1.184.718.367
Cic khoin phii tri 333.145.922 1.959.633.631 Tap down Btru chinh - Van thong Vi°0 Nam C6 deng 311.431.344 311.431.344 C6ng ty CP DV KT Van thong Ha N6i C6ng ty lien ket 21.714.578 290.743.616 Cty CP Thuong Mai Van thong - Tin hoc Btru dign Ong ty lien ket 1.047.301.914 Citing ty CO phiin ITTA-ITA Telocom Cong ty lien ket 310.156.757
Thu nh#p cua Ban T6ng Gitim d6c vh Hdi ding Quin
icy nay Ky trinfrc
VND VND Luang va cac khoan khac 822.000.000 904.500.000
34. SO LI$U SO SANH
Se lieu so sanh tren Bao cao Ket qua hoot dOng kinh doanh hqp nhat gift nien dO la se lieu tren Bao cao tai chinh hcrp nhit cho ky hog etOng tir ngay 01/01/2016 den ngay 30/06/2016 da dtrqc soat xet, s6 lieu ten Bang can dei ice toan la s6 lieu tiu ngay 31/12/2016 dA duqc Iciem toan (IcS, hoot dung tir ngay 01/01/2016 den ngay 30/06/2016 Cong ty khong 1Ap bao cao tai chinh hqp nhit giOa nien dO do chtra co khoin d'au to vio cOng ty con).
06833
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?Rim° .1 Nguyen TrI Dung Tang Giam d6c Nguyen NgQc Son Tan Quec Tulin
Ke toan trtrerng Ngtreri 1(ip Ha Nal, ngay 07 thing 09 Wm 2017
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• GONG TY ▪ Co PHAN
VIII THONG -NH% 1 s.
1/