CONG TY CO PHAN VIEN THONG - TIN HQC BUt BIN...
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CONG TY CO PHAN VIEN THONG - TIN HQC BUt BIN BAO CAO TAI CHINH HOP NHAT DA DOC KIEM TOAN CHO NAM TAI CHINH KET THUG NGAY 31 THANG 12 NAM 2017 Thing 03 !lam 2018
Transcript of CONG TY CO PHAN VIEN THONG - TIN HQC BUt BIN...
CONG TY CO PHAN VIEN THONG - TIN HQC BUt BIN
BAO CAO TAI CHINH HOP NHAT DA DOC KIEM TOAN
CHO NAM TAI CHINH KET THUG NGAY 31 THANG 12 NAM 2017
Thing 03 !lam 2018
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• CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIN 158/2 ph6 HOng Mai, phuang QuSmh Loi, qua'n Hai Ba Tnmg,
• Thanh ph$ Ha N0i, V* Nam
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NO! DUNG TRANG
BAO CAO COA BAN TONG G1AM D6C 1 - 2
BAO CAO KIEM TOAN DOC LAP 3
BANG CAN DOI ICE TOAN HOP NHAT 4 - 5
BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT 6
BAO CAO LUU CHUYEN TIEN T HOP NHAT 7
THUYET MINH BAO CAO TAI CHiNH HOP NHAT 8-33
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CONG TY CO PHAN VIEN THONG - TIN HOC BUU DItN 158/2 phi.' Bing Mai, phutmg QuSmh L6i, quart Hai Ba Tnrng, Thanh plat, HA Nei, Viet Nam
BAO ao CUA BAN TONG GIAM DOC
Ban Teng Giam d6c Ong ty C6 phan Vien thong - Tin hoc Buu din (gqi tit la "Cong ty") d trinh bao cao nay cling vii Bao cao titi chinh hqp nhat CIA duqc kiem toan coa Cong ty cho nam tai chinh ket thfic ngay 31 thing 12 nam 2017.
HOI BONG QUAN MT VA BAN TONG GIAM DOC
Cac thanh vien cop HO sling Quin tri vi Ban Tong Giam (16c C,6ng ty QA dieu hanh Ging ty trong nam va Qen ngay lap bao cao nay gem:
HOi dens Quin trl Ong Nguyen Tri Dung Ong T6 Hoai Van Ong Ha Thanh Hai Ba Lam N14 Ha Ong Pham Van Hanh Ong Nguyen NgQc Son Ong Nguyen The Thinh Ong Hoang Anh Lec
Chu tich HDQT Ph6 chit tjch HDQT (B6 nhiem ngity 18/05/2017) Uy vien (Be nhiem ngay 11/05/2017) Uy vien (Mign nhiem ngay 11/05/2017) Uy vien (Be nhiem ngay 11/05/2017) Uy vien nhiem ngay 11/05/2017) Uy vien Uy vien
Ban Tens Guam d6c Ong Nguyen Trf Dung
Tang Giam Q6c Ong T6 Hoai Van
Ph6 Teng Giam dOc Ong Nguyen The Thjnh
Ph6 Teng Gign d6c Ong Hoang Anh Lac
Ph6 Teng Giam clec Ong Ha Thanh Hai
Ph6 Teng Giam (I&
Neter' dai dien phi') lust Ong Nguyen Trf Dung Chu tich Hei ding Quan trj kiem Ting Giam d6c
TRACH NHItM CUA BAN TONG GUM DOC
Ban Teng Giam clec Ging ty c6 track nhi'em lap Bao cao tai chinh hqp nhat hang tam phin anh met cach trong thuc va hqp 1y tinh hinh tai chinh cling nhu kit qua boat eleng kinh doanh va tinh hinh 1uu chnyen ben to cua Cong ty trong nam. Trong viec I¢p Bao cao tai chinh hqp !Mat nay, Ban Tang Giam Q6c Qtrqc yeu cau phai:
■ Ltra chon cac chinh sach ke toan thich hop va ap dung cac chinh sach Q6 met cach nhit quan; • Dua ra cac xet cloan va trac tinh m'et cach hqp ly va than tong; ■ Neu ro cac ng.uyen tic ki toan thfch hop c6 dux tuan thu hay khong, c6 nhung ap dung sai lech tong yeu can
&qv cong be va giai thich trong Bao cao tai chinh hop nhat hay khong; • Lap Bao cao tai chinh hqp nhat tren co so boat Ong lien tuc air trutmg hqp khong the cho rang COng ty se tiep
tuc hog gong kinh doanh; va ■ Thiet ke vi thuc hien he thong kiem soit nei be met cach hint hien cho muc Qich lap va trinh bay Bac, cao tai
chinh hop nhat hqp Vinhim ban cite rai ro va gian
Ban Teng Giam clec clam bao cac so ke wan c6 lien quan Quqc Itru gii day chi de phan anh tinh hinh tai chinh, tinh hinh hog del cna doanh nghiep vai mirc do chinh xac hop 1y tai bit 1-S, thoi diem nao va cac se ke toan va bao cao tai chinh hgp nhat (Arco lap tuan thd the d¢ ke toan ap dung. Ban Tong Giam d6c cling chju trach nhiem quan 1S, cac tai san cua doanh nghiep va do Q6 QA thtrc hien cac bien phap thich hqp Qi ngan chan va phat hien cac hanh vi gian lan va cac qui djnh phap ly c6 lien quan Qin viec lap va trinh bay Bao cao tai chinh hqp 'MAL
Ban Teng Giant clec cam kit da man thO cac yeu ciu neu tren trong viec lap Bao cao tai chinh hop nhat.
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CONG TY CO PHAN WEN THONG - TIN HQC BUIJ DICN 158/2 ph6 116ng Mai, phutmg Quynh Lol, quan Hai 13a Tnrng, Thanh ph6 Ha N6i, V4t Nam
■ Thy m ho Ban T6ng Giam d6c, 1111
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1111 Nguy n Tri Dung T6ng Giim d6c
N0i, ngiry 28 dicing 03 narn 2018
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BAO CAO CiJA BAN TONG GIAM DOC (TIEP THEO)
Theo y Icien cita Ban TAng Giam d6c Elio coo tai chink hqp nhAt QA phan anh trung thqc va hqp iy tinh hinh tai chink cua doanh nghi4) tai thtri diem ngay 31 thong 12 nom 2017 cling nhulc6t qua boat Ong kinh doanh \Pa cac 1u6ng ltru chuyin titn tg cho nAm tai chink kit thtic cang ngity, phu hqp vtri cac Chitin mvc ice man, Chi d6 Ke toan doanh ng,hifp ViOt Nam va cac qui dinh phial) IS, co lien quan den vies 1413 va trinh bay &to cap tai chinh hop nhit
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Van phi:mg DOng Nai S6 79 cluOng Ha Huy Giap, P Quyet Thong Tp. Bien Hoa, Tinh Wing Mai Tel: (84-61) 382 8560 Fax: (84-61) 382 8560
Van phang Hal PM:mg 499 Quan Than, P Quan Toan Q.H6ng Bang, Tp. Hai Phang Tel: (84-31) 353 4655 Fax: (84-31) 353 4316
Nguyen Phircvng Lan 'Gem town vien GiAy CN-DKHN Kiim toan so: 0917-2018-156-1
CONG TY TNHH KIEM TOAN VACO TAng 12A Oa nha TOng Cong ty 319, so 63 Le Van Luang
P. Trung Hba, Q. CuA GiSy, TP. Ha NJOi Tel: (84-24) 3577 0781/ Fax: (84-24) 3577 0787
Website: www.vaco.com.vn
So: NACO/BCKTNV2 BAO CAO KIEM TOAN DOC LAP
Kirsh >:tTri: Cac a thing, HOi dung Quan tri va Ban Tang Giam d6c ang ty Co phin Viet) thong - Tin hoc Bull din
Chung tei di kiim toan Bao cao tai chfnh hqp nhAt kern theo cfia Cong ty Co phA'n Vien thong - Tin hoc Buu din (goi tat la "Cong ty"), duqc 1 p ngay 28 thing 03 nom 2018, to trang 04 din trang 33, bao g6m Bang can d6i ki toan hqp nhAt tai ngay 31 thang 12 !tam 2017, Bao cao kit qua hoot dOng kinh doanh hop nhAt, Bao cao luu chuyin tien to hqp nhAt cho nom tai chinh ket th6c ding ngay va Ban thuyit minh Bao cao tai chinh hqp nhAt (gqi chung la "Bao cao tai chinh hqp nhAt").
Trdch nhiem call Ban Tong Gidm lac
Ban Tang Giam dac Cong .ty chju trach nhiem ve viec lip va tint' bay trung thvc va hop 1St Bao cao tai chfnh hqp nhAt cua Cong ty theo Chuan mtrc ICi toan, Chi dO Ki toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan din vile lap va trinh bay Bao cao tai chinh hqp nhAt va chit' trach nhiem v'S kiim soar nOi bO ma Ban Tong Giam doe xac djnh la can thiit a dam bao cho vile 1p va trinh bay Bao cao tai chfnh hqp nhAt Ichong c6 sai s6t trQng y6u do gian hoac nhAm Ian.
Trdch nhiem clia Kam loan via
Trach nhiem ctia cluing foi la dim ray kiln vi Bio cao tai chinh hqp nhAt dtr-a tren kit qua dm cuOc kiim Wan. Chung t6i da tien hanh kiem toan theo Chan mac Kiim toan Viet Nam. Cac chuin mtrc nay yeu cau chting tai man thti chuAn mac va cac quy dinh dao dire nghe nghiep, ki hooch va thvc hien cuOc kiim toan de dot duqc sa dam bio hqp 1y ve vile lieu Bao cao tai chinh hqp nhAt cua Cling ty c6 con sai sat tong yeu hay khong.
Cong vile kiim man bao gam thvc hien cac thn tic nkam thu that) cac bang chting kiim toan vi cac so lieu va thuyit minh tren Bao cao tai chfnh hqp nhat. Cac,thit tic ldem toan duqc Iva chQn dtra tren xet doin Kiem toan bao g6m danh gia rid ro sai sot tong yeu trong Bao cao tai chfnh hqp nhAt do gian Ian hoac nhOm 1ln. Khi thvc hien danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soot nOi bO cua °Ong ty lien quan den vile lep va trinh bay Bao cao tai chinh hqp nhat trung thvc, hqp 1y. nham thief ke cac tic kiim toan phil hqp vii tinh hinh thvc re, tuy nhien IchOng nhim mac Bich dua raykiln ye hieu qua dm kiim soot nOi bO cua Cong ty. Cling vile kiim toan cling bao gam danh gia tinh thich hqp cua cac chinh such ki toan dtrqc dp ding va tinh hqp ly ciia cac u6c tinh ki man dm Ban Tang Giam dac cling nhtr danh gia vile trinh bay tong the Bao cao tai chinh hop nhAt.
Chang t6i tin.nrong ring cac bang Ching kiim toan ma chting t8i da thu thap dtrqc la day dii va thich hqp lam ca sa cho kiln kiem toan ctia chimg t8i.
Y kiln caa Kam loon vien
Theo y kiln cua churl t6i, Bao cao tai chinh hqp nhAt da phan anh trung thvc va hqp 1St, tren cac khfa canh trong yOu tinh hinh tai chfnh cua C6ng ty Co phin Vien thong - Tin hoc Buu din toi ngay 31 thing 12 nom 2017, cling nhu kit qua hoot dOng kinh doanh va firth birth luu chuyin tien to cho nom tai chinh kit th6c cung ngay, phi) hop von ChuAn mac • Chi dpi Ke toan doanh nghiep Viet Nam va cac quy djnh phip ISt c6 Iien quan din vile lap va trinh bay
. 2 ~AoFtQisc- hqp nhAt.
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Bali Ngac Binh Phe Tong Gisim doe GiAy CN-DICHN Kiim town s6: 0657-2018-156-1 Thay m(71 va ilgi &en cho CONG TY TNHH KIEM TOAN VACO Ha Ni, ngay 28 thong 03 nom 2018
Van phang H6 Chi Minh Lau 6, Oa nha HUD, s6 159 Dien Bien Phis P15, Q. Binh Thenh, Tp. HO Chi Minh Tel: (84-28) 3840 6618 Fax: (84-28) 3840 6616
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CONG TY TNHH
KIEM TOA
VA
MAU S6 B 01 — DN/HN Ban hanh theo Thong to s6 202/201411T-BTC ngiy 22 thong 12 am 2014 dia 136 Tai chinh
CONG TY CO PHAN VIEN THONG - TIN HQC But DIN 158/2 ph6 H6ng Mai, phuting QuSlnh L6i, qu<in Hai BA Thmg, Thanh ph6 Hi N6i, Viet Nam
BANG CAN DOI ICE TOAN HQP NHAT Tai ngay 31 thong 12 nom 2017
TAI SAN MA sd
Thuyet mink
SA cu6i nom Dan vi: VND S6 din nom
A. TAI SAN NGAN H.01 100 2392.542349.961 1.420.158.772.759
I. Tien va cic khoin twang throng tien 110 5 808323.249.253 542.790.137.601 1. Tien 111 14.335.366.753 13.390.870.045 2. Cac khoin Mang duong tien 112 793.987.882.500 529.399.267.556
IL Cic khoin phii thn ngin han 130 1.256.610.870.140 469.401.221.030 1. Phil thu ngin han c»a khich hang 131 6 1.233.900.030.172 469.729.900.927 2. Tra tnrac cho ngtreri ban ngan han 132 7 19.020.266.517 18.255.586.267 3. Phil thu ngin han khic 136 8 6.063.678.798 5.523.230.613 4. Du phong phai thu nem han kh6 dai 137 9 (2.373.105.347) (24.107.496.777)
III. Hang ton kho 140 10 326.381.198.839 405.146.073.772 1. Hang ton kho 141 327.701.930.346 406.533.531.925 2. Du phong giarn gia hang ton kho 149 (1.320.731.507) (1.387.458.153)
IV. Tii sin ngin him khic 150 1.227.031.729 2.821.340.356 1. Chi phi tra tru6c nem han 151 11 1.136.681.277 1.005.661.648 2. Thus gia tri gia tang duac khAu trir 152 72.807.472 1.815.678.708 3. ThuS vi cac khoan phai thu ciia Nha nuac 153 18 17.542.980
B. TAI SAN DAI HAN 200 164.572.409.564 144.721.569.358
I. Cic khoin phai thu dal han 210 222.967.177 10.000.000 1. Phii thu dai han khic 216 8 222.967.177 10.000.000
IL Tii sin c6 dinh 220 126.979.452.431 125.798.736.830 1. Tai son c6 djnh hair hinh 221 12 52.914.604.407 51.733.888.806
- Nguyen gib 222 189.095.998.058 192.803.394.500 - Gici tri hao mon luy ke 223 (136.181.393.651) (141.069.505.694)
2. Tai son ab dinh vo hinh 227 13 74.064.848.024 74.064.848.024 - Nguyen gib 228 81.024.027.224 81.024.027.224 -Gibtrjhaomonluyke 229 (6.959. 179.200) (6.959.179.200)
III. Ili sin (18 dang dal ban 240 2.456.042.626 2.997.555.896 1. Chi phi xay dung co ban da dang 242 14 2.456.042.626 2.997.555.896
IV. Cic khoin din to tai chfnh dal ban 250 15 30.959.555.304 13.380.065.784 1. Dau to vio c6ng ty lien doanh, lien ket 252 16.959.977.187 2. DL to gop yen va don vj khac 253 15.191.000.000 15.191.000.000 3. Du phong diu to tai chinh dai han 254 (1.191.421.883) (1.810.934.216)
V. Tai sin dai ban khic 260 3.954392.026 2.535.210.848 1. Chi phi tra truac dai han 261 11 3.954.392.026 2.535.210.848
TONG CONG TAI SAN (270 = 100 + 200) 270 2.557.114.759.525 1.564.880.342.117
Cbc thwyet minh kern theo la m5t Nplibn hop thanh mia Bcio coo tai chinh hop nhcit nay 4
7:09 GONG TY Co PHAN
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vIIN THONG TIN HOC 9 WI 1/
CONG TY co PHAN VLEN THONG - TIN HQC BIAJDLtN MAU SOB 01— DN/HN 158/2 ph6 H6ng Mai, phubng QuYnh Lei, quOn Hai Ba Trung, Ban hanh theo Thong to s6 202/2014T1T-BIC Thinh ph6 Ha NOi, Viet Nam nay 22 thang 12 nam 2014 caa BO Tai chinh
BANG CAN DOUCE TOAN HOP NHAT (TIEP THEO) Tai ngiry 31 thang 12 mirn 2017
NGUON VON MI so
C. NQ PHAI TRA 300
L Nq ngin hnn 310 1. Phai tra ngutii ban nem] han 311 2. Ngueri mua tra tien truac ngin han 312 3. Thue va cac ichoin phai nOp Nha nuerc 313 4. Phai tra ngubi lao dOng 314 5. Chi phi phai tra ngin han 315 6. Doanh thu chua thuc hien ngan han 318 7. Phil tra ngin han khic 319 8. Vay va nq thue tai chinh ngan han 320 9. Du phong phai tra ngan han 321 10. Quy khen thuong, phac lqi 322
H. Nq dii kin 330
1. Chi phi phai tra dai han 333 2. Phai tra dai han khac 337 3. Quy phai triOn khoa hqc va cong ngh 343
D. VON CHU SO HfrU (400 = 410) 400
I. V6n chu so. hfru 410 1. V6n gap cua cha so hOti 411
- Cdpkiiuphd thong c6 quyin bie'u quyet 4/1a 2. Tilting du v6n c6 phin 412 3. Quy eau to phat tri'en 418 4. Lqi nhu4n sau thug chua phan ph6i 421
try& 421a - LNST chua phan ph6i Wm nay 421b
TONG CQNG NGUON VON (440 = 300 + 400) 440
(#4
Thuyet minh
S6 cu6i nim Don VND S6 du am
1.960.972.993.197
1.952.521.995.388
1.113.539.004.242
1.112.571.331.477 16 466.291.422.746 527.869.049.027 17 43.415.427.270 63.915.902.028 f(c
18 73.145.315.551 10.851.946.717 106.830.399.064 68.402.078.231 K
19 42.664.682.677 9.139.302.630 1.358.847.757 615.660.295
20 9.409.474.278 8.465.009.954 21 1.194.524.296.904 415.675.480.184
6.434.124.745 8.448.004.396 7.636.902.411
8.450.997.809 967.672.765
19 2.554.142.919 20 896.854.890 967.672.765
5.000.000.000
596.141.766.328 451341337.875
22 596.141.766.328 451.341337.875 321.850.000.000 157.000.000.000 321.850.000.000 157.000.000.000
2.512.000.000 13.801.036.956 96.915.896.964 161.898.947.210
174.863.869.364 118.641.353.709
7.443.349.549 38.998.873.485 167.420.519.815 79.642.480.224
2.557.114.759.525 1.564.880.342.117
Triln Qu6c Tun Ngirtri lip
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Nvouyen Tri Dang Tong Giam d6c Ha N6i, ngay 28 !hang 03 WM: 2018
N&uyin Not San K wan tru*ng
Ccic thuyet mink kern theo la m61 b6 phOn hop thanh c-da Belo cdo tai chinh h9p nhcit nay 5
Nguyen Nggc Son Ke tohn tnribig
Tan Qu6c Tan Nguiri l#p
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CONG TY CO PHAN VIEN THONG - TIN HQC BITU DECN 158/2 ph8 1-18ng Mai, phubng Quknh Loft, quAn Hai Ba Thing, Thanh ph6 Ha Ned, Viet Nam
BAO CAO KET QUA HOAT DQNG Cho nam tai chinh kit thtic ngay 31 thcing
CHI TIEU MA Thuyet s6 minh
DOANH HOP NHAT 12 nam 2017
Nam nay Dan vi: VND
Nam trverc
1.
2.
Doanh thu ban hang ye cung cap djch vy
Cac khoan giam trtr doanh thu
01
02
24
25
3.082.589.364.403
1.409.576.929
1.708.476.117.854
279.713.681 nb
3. Doanh thu thuAn vi ban hang vh cung cap djch vg 10 3.081.179.787.474 1.708.196.404.173 ON TN
(10 = 01 - 02) EM 4. Gia vigil hang ban va cung cap djch v‘i 11 26 2.801.401.373.174 1.537.740.646.447 VA
5. Lqi nhuAn gOp ban hang vh cung cap djch vy 20 279.778.414.300 170.455.757.726 9 p (20 = 10 - 11)
6. Doanh thu hot deng tai chinh 21 27 39.673.679.347 24.157.289.181
7. Chi phi tai chinh 22 28 47.785.425.387 29.483.387.671 - Bao gam: Chi phi vay 23 41.088.453.824 15.482.959.094
8. LAi (18) trong dog ty lien kAt lien doanh 24 16.959.977.187
9. Chi phi ban hang 25 29 8.791.722.758 2.948.262.972
10. Chi phi quan ly doanh nghiep 26 29 77.146.432.692 62.626.323.254
11. Lqi nhu#n thuin boat ding kinh doanh 30 202.688.489.997 99.555.073.010 (30 = 20 + 21 + 24 - 22 - 25 - 26)
12. Thu nhAp khac 31 7.587.551.743 4.621.431.204
13. Chi phi khac 32 2.468.722.066 4.958.062.867
14. Lqi nhu#n khhc (40 = 31- 32) 40 5.118.829.677 (336.631.663)
15. Tgng Iqi nhu#n ke twin trtrerc thue (50 = 30 + 40) 50 207.807.319.674 99.218.441.347
16. Chi phf thue thu nhflp doanh nghip hies hanh 51 31 40.386.799.859 19.575.961.123
17. Lqi nhu#n sau thue thu nh#p doanh nghip 60 167.420.519.815 79.642.480.224 (60 = 50 - 51)
18. Lai co ban Oen c6 phieu 70 32 8.422,98 4.509,18
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* IAN THONO • TIN I9C .6*. II al
Nguyen Trf Dang Tang Guam d6c Ha !VA ngay 28 titling 03 nam 2018
Cac duly& minh kem theo M mc5t b¢ phan hqp thank ctia Bcio coo tai chinh hqp nhat nay 6
MAU S6 B 02 — DN/HN Ban hanh theo Thong to s6 202/2014/TT-BTC ngay 22 thong 12 ram 2014 dm Be Tai chinh
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CONG TY CO PHAN VAN THONG - TIN HQC BIM DAN MAU So B 03 — DN/HN 158/2 ph6 Hong Mai, phuting Qu$rnh L6i, club Hai Ba Tnmg, Ban hanh theo Thong tu s6 202/2014117-BTC Thanh ph6 Ha NOi, ViAt Nam ng_ay 22 thang 12 nam 2014 ciia B6 Tai chinh
BAO CAO LUV CHUYEN (Theo phwcmg phdp
Cho nam rat chinh kit thzic ngay
CHI TAU
TIEN TT HQP NHAT &Fr dip) 31 thing 12 nam 2017
MA Nim nay s6
Don VND Nim trerc
L Liru chuyin tiers tir boat gong SXKD 151 1. Tien thu ban hang, cung cap djch vq va doanh thu khic 01 2.732.249.646.962 2.116.677.626.466 2. Tien chi Ira cho ng&ri cung cAp hang boa vi djch vu 02 (2.762.879.216.404) (1.599.655.334.703) 1
3. Tien chi tra cho ngu&i lao dOng 03 (112.292.110.077) (73.717.692.986) i H
4. Tien chi tra lai vay 04 (34.940.917.871) (15.348.419.922) TO
5. Tien chi n6p thue thu nhAp doanh nghiAp 05 (24.685.694.816) (15.241.194.727) C'
6. Tien thu khic ol boat doting kinh doanh 06 28.018.230.283 9.038.930.563 7. Tien chi khac tir host dOng kinh doanh 07 (331.784.504.026) (174.633.248.936) 0
Lust chuyin din thug iii hogs el¢ng SXKD
chuyin tiin til• boat dOng din fir
20 (506.314.565.949) 247.120.665.755
1. Tien chi de mua sAm, xay chrng TSCD vi cac TSDH Ichac 21 (6.923.114.989) (5.367.492.066) 2. Tien thu thanh ly, nhumg ban TSCD va cac TSDH khic 22 191.818.182 288.100.000 3. Tien thu h6i cho vay, ban lai cac cling cp nq cua don vj 24 2.000.000.000 4. Tien thu h6i diu tu gop vin vio don v khic 26 1.901.529.290 5. Tien thu lai vay, c6 tic va 1qi nhuAn duqc chia 27 29.580.680.006 17.751.149.211 Luu chuyin din thug fir hogt tt¢ng deu tw 30 22849.383.199 16.573.286.435
HI. Lyn chuyin tiers tir boat dOng tdi chinh 1. Tiln vay ngin han, dai han nhan duqc 33 2.434.569.265.862 1.188.595.748.878 2. Tien chi Ira nq g6c vay 34 (1.655.720.449.142) (974.013.909.134) 3. C6 ttic, lqi nhuAn dA tra cho chu sa hau 36 (29.815.263.575) (23.641.997.425) Lust chuyin din thulin dr how tli)ng tai chinh 40 749.033.553.145 190.939.842.319
Ltru chuyin den thuin trong nim (50 = 20 + 30 + 40) 50 265.568.370395 454.633.794.509 Tien vi twang dung tan dAu nam 60 542.790.137.601 88.156343.092 Anh huong cua thay d6i gia h6i doii quy d6i ngoai to 61 (35.258.743)
Tien vi twang dircrng tien cool nim (70 = 50 + 60 + 61) 70 808323.249.253 542.790.137.601
NguyIn Tri Deng Tong Guam d6c Ha No, ngay 28 dieing 03 nam 2018
Nguyin Noc Sob Kt loin trierng
Cac thuyit minh kem theo la mOt bQ phcin hop thanh czia Bao cho tai chinh hqp nhdt nay 7
Tan Qu6c Tuin Ngutri gip
pi
ry CONG TY CO PHAN VIEN THONG - UN HQC Bl..0 DIN MAU SO B 09— DNIHN 158/2 ph6 1-16ng Mai, phuirng QuYnh L6i, quail Hai Ba Tnrng, Ban hanh theo Thong tu so 202/2014/TT-BTC
til Thanh 116 HA NOL Viet Nam ne,ay 22 thang 12 nam 2014 ciia B6 Tai chinh THUYET MINH BAO CAO TA1 CHINH HQP NHAT
fl Cac thuyet minh nay la m¢t b0 phan hcrp thanh va can chive cipc eljng thai yen Bao cao tai chinh hap nhert kern theo
El 1. THONG TIN KHAI QUAT
Hind thtic sifr hum von
COng ty Co phin Vien thong - Tin h9c Btru dien (g9i tit la "Cong ty") dugc thanh lap theo Giay chimg than dang ky doanh nghiep s6 0100683374 cap Ian dau vao ngay 12/12/2001 va sira d6i lan 14 vao nzay 19'01/2018 do SO KE hoach va Ddu tu thanh ph6 Ha N6i cap.
v6n dieu le dm Cong ty la: 321.850.000.000 VYD.
T6ng s6 lao dOng trong Cong ty
T6ng s6 lao dtong cua Cong ty tai neay 31/12/2017 la 472 ngutri (tai ngay 31/12/2016 la 452 ngutri).
• Ngand nghe kind doand
• • San xuat thiEt bj truyen thong; • Sira chtra thiet bj lien lac; .
• • Sim chua may vi tinh va thiet bi ngoai vi; • Lip flat he thong cap, thoat ruck, lo such va dieu hoa khong khi;
• • Ban buon may moc, thiet bj phti tong may khac. Chi tiet: Ban buon may mix, thiet bj dien, vat lieu dien (may phat dien, dOng co dien, day dien va thiet bj khac dung trong mach dien);
• • Lip dat he thong dien; • San xuat thiet bj truyen thong: San xuat cac thiet bj trong naanh truyen hinh, din tu san xuat thiet bj
• vien thong, internet, san xuat trong linh vtrc vien thong; • Ban buon thiet bi va linh kien dien tir, vien thong;
• • Gido duc khac chua duce phan vao dau: Dao tao cong nghe vien thong, dao tao cong nghe thong tin; • Hoat dOng chuyen mon, khoa h9c va cong nghe khac chua dugc phan vao dau: Djch vu ttr van, chuyen
• giao cong nahe trong linh SVC vien thong, ding nghe thong tin, he thong trung tam. der lieu (Data center), cac thiet bi trong neanh truyen hinh, irng dung cong nghe mgi de san xuat thiet bj thorn tin,
III vien thong; • Xay dung cong trinh ky thuat dan dung khac: Xay dung ha tang vien thong, cac he th6ng trung tam der
10 lieu (Data center), Xay lip cong trinh vien thong; • Kinh doanh bat dOng san, quyen sir dung dat thuOc chit ser hthi, chti sir dung hoac di thue;
111 • Kiem tra va phan tich ky thuat Djch Nu ky thuat do kiem phut vµ cong tac quan 1S' chat luong mang vien thong;
• • Hoat dOng vien thong khac: Daily kinh doanh dich vu Ling dung tren mang internet va vien thong, dich vu tu van trong linh SVC vien thong, cung cap dich \II trong linh SVC vien thong; .
III • Hoat dOng kien triic va tu van ky thuat co lien quan: Djch vu ky thuat do kiem chat lung mang vien thong, thiet ke thiet bj bao ve (khong bao gam thiet ke cong trinh), thiet ke mang ding trinh thong tin,
• kw chinh vien thong; • Cho thue may m6c, thiet bi va d6 dung heu hinh khac: Djch \II cho thue thiet bj vien thong va tin h9c;
III • Djch vu h6 tra tong hap: cung cap cat djch vu; • San xuat khdc chua phan vao dau: san xuat thiet bj bao ve;
• • Ban buon chuyen doanh khac chua phan vao dau: Kinh doanh thiet bj bao ye:. • Nghien ciru va phat trien that nizhiem khoa h9c tu nhien va ky thuat: Cung cap cac djch vu nghien ciru
111 cong ne.he thong tin; • San xuat may vi tinh va thiet bj ngoai vi dm may vi tinh: Dau tu san xuat may tinh, san xuat trong linh
MI vac tin h9c; • Lap trinh may vi tinh: Dau tu san xuat san pham phan mem;
III • Tir van may vi tinh va quan trj he th6ng may vi tinh: Djch %IA tu van trong linh vac tin h9c, cung cap djch vti trong linh vac tin h9c;
III
• Hoat dOng djch vu ht; trg kinh doanh khac con Iai chua dugc phan vao dau: Kinh doanh trong linh vac vien thong va tin h9c bao gam ca xuat nhap khau nguyen vat lieu, vat tu, thiet bj va he thong Clang b6
• trong linh \ VC vien thong va tin h9c; • Hoat ging h6 tra djch vu tai chinh chua dugc phan vao dau: Djch Nu thanh toan.
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I a CONG TY CO PHAN VIEN THONG - TIN HQC BM DIN MAU So B 09 — DN/HN
158/2 ph6 H6ng Mai, phu6ng QuYnh Ltd, quan Hai Ba. Trung, Ban hanh theo Thong to s6 202/2014/TT-BTC U Thanh ph6 Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 cha BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT MEP THEO) III Cac thuyit mink nay la m'Ot be 3 ph¢n hop thanh va can chive doe eking then vii lido cao tai chinh hop nhcit klm theo
• 1. THONG TIN KHAI QUAT (TIEP THEO)
Ho#t dOng chinh
Ban buon thiet bj va linh kien dien tit, vin thong; Cho thug may mOc, thiet bj va d8 dAng hOu hinh khac: Djch vq cho thus thiet bj vin thong va tin hoc; Djch vq h8 trq tong hop: Cung crap cac djch vet; Hoat ding djch vii h8 trq kinh doanh khac con lai chtra ducc phan vio dau: Kinh doanh trong linh vqc vien thong va tin hoc bao g6m ca xuAt nhap khAu nguyen vat lieu, vat tar, thiet bj va he thong d6ng loO ...,...
trong linh vlrc vigil thong va tin hoc; 1=
111 Chu ky sin 'nit, kinh doanh thong thuirng
Chu ky san xuAt, kinh doanh thong thutong cua COng ty duqc thqc hien tong th6i gian IchOng qua 12 thing.
111 Cau trtic doanh nghiep
• Ong ty TNHH MTV Thanh town Vien thong Tin hoc Buu dien: La Cong ty eon do Cling ty s6 ■ hay 100% von diet' le;
• Cong ty C6 phAn Thuang mai Van th6ng Tin hoc Buu dien: La COng ty lien ket do Cong ty s6
• btu 40% v6 (btu le; Chi nhanh - Cong ty C6 phAn Van thong Tin hoc btru dien (Chi nhanh 1.16 Chi Minh): Hach toan phq thuOc.
• Chi nhanh Cong ty Co phit Van thong Tin hoc bun dien tai Da Ning: Bio s6 hach man chung tai ■ van phi:mg.
11 Cac bin lien quan
Cac ben &roc xac dinh la ben lien quan cha Cling ty trong nam bao g6m:
• Tap down Buu chinh Vien thong Viet Nam: Gia trj von g6p aka Tap doin Buu chinh Vin thong 11 Viet Nam la 101.171.080.000 VND, tucnig throng 31,43% von ditu
• Cong ty TNHH MTV Thanh toan Vin thong Tin hoc Buu dien: La Chng ty con cha Cong ty (Cong ty sa ham 100% von).
• Cong ty Co phAn Thuong mai Van thong Tin hoc Buu dien: La COng ty lien IA vdri Cling ty (Ong ty sa hau 40% von).
• Cac thanh vien Hei dog Quin trj va Ban Tong Giam d6c ctla Chng ty: Lanh dao chti ch6t 11
2. NAM TAI CHINH, CHUAN MIX ICE TOAN VA CHE 130 ICE TOAN AP DUNG
Nam tai chinh I
Nam tai chinh cha Cling ty bat dat tir ngay 01 thing 01 va lc& thhc vac) ngay 31 thing 12.
■ Che dO toan hp dyng
• Cong ty ip (king cac Chuin mqc k6 toan, Ch6 dO KS toan doanh nghiep Viet Nam duqc ban hanh theo Thong to s6 200/2014/TT-BIC ngay 22 than 12 nam 2014 va cac thong to hueyng can thqc hien Ch 'uAn mqc ke wan cha BO Tai chinh trong vi'ec 1ap va trinh bay Bao cao tai chinh.
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CONG TY CO PHAN VIEN THONG - TIN HQC BUV DIEN MAU S6 B 09 — DN/HN 158/2 ph6 H6ng Mai, phuang QuYnh Lei, quan Hai Ba Tnme, Ban hanh theo Thong to so 202'2014 TT-BTC Thank ph6 Hi NOi, Viet Nam flea); 22 thang 12 nam 2014 clia BO Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) Cac thz041 minh nay la mat by phan hop thanh va can durc doc clang then vdi Bac, cao tai chinh hop nhat kern theo
2. NAM TAI CHINH, CHUAN MIX KE TOAN VA CHE Do KE TOAN AP DVNG (TIEP THEO)
Tuyen b6 ve vifc tuan thu Chuan mtrc ke toan va ChE dq ke toan
Ban T6ng Giam d6c dam bio da tuan thU yeti cau ctia cac Chuan natrc KE toan, Che dO KE toan doanh nr.thiep Viet Nam duqc ban hanh theo Thong to so 200/2014/TT-BTC neay 22 thang 12 nam 2014, cong nhu Thong to so 20212014/TT-BTC ngay 22 thing 12 nam 2014 ve Huang din Phucme phap lap va trinh bay Bao cao tai chinh hop nhat.
Bao cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket 9ua hoat dOng kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tic va thong le ke wan &roc chap nhan chung tai cac nuac khac ngoai Viet Nam.
3. LUAT KE TOAN MCI
Luat KE toan so 88'2015/1-IQH13 da &roc Qu6c hOi nuac COng hoa.xa ii ch .nehia Viet Nam khod XIII, ky hop dui 10 thong qua ngay 20 thang 11 nam 2015 c6 hieu luc ke tir ngay ke tir ngay 01/01/2017. Theo quy dinh tai Dieu 28 - Danh cud va ghi nhan theo gia trj hop ly. Tuy nhien, den thai diem phat hinh bao cao nay, chua co van ban huong din trong viec dp dung danh aid va ghi nhan theo gia trj hop 1Y, do do, Cong ty chua dp dung gia trj hop ly trong trinh bay bao cao tai chinh hop that.
4. TOM TAT CAC CHiNH SACH KE TOAN CHCJ YEU
Sau day la cac chinh sach ke toan chti yeu ducrc Cong ty at) dung trong viec lap Bao cao tai chinh hop nhAt:
Vac tinh kE toan
Viec lap Bao cao tai chinh hop nhat tuan thu theo cac Chuan muc KE wan. Che dO KE toan doanh ne.hiep Viet Nam va cac quy dinh phap 1y c6 lien quan den viec lap va trinh bay Bao cao Lai chink hop nhat yeu cau Ban Tong Giam doc phai co nhQng uorc tinh va gia dinh anh htrang den so lieu bao cao ve cac cong tai san vi viec trinh bay cac khoan cong no va tai san tiem tang tai neay lap Bao cao tai chinh hccp nhat cong nhu cac so lieu bao cao ye doanh thu va chi phi trong suot nam tai chinh.
Dinh gia va ghi nhan theo gia trj hop l'
Nhu da trinh bay tai Thuyet minh s6 3, Luat KE toan da co hieu Itrc to ngay 01 thang 01 nam 2017, trong d6 bao gom quy dinh ve danh gia va ghi nhan theo gia trj hop tuy nhien chua co huang can cu the cho van de nay; Theo do, Ban Tong Giam doc da xem xet va ap dung nhu sau:
a) Cong cy tai chinh clurc.ghi nhan danh lai theo gia tri hop IY tren ca so• gia goc nit di cac khoan cly• phong can trich lap (neu co) theo quy dinh hien hank b) Cac khoan 'PIK nen te- có gOc ngocti t¢ cludc danh gia theo ti gia giao dich the le; c) DOi veri tai san pa nd phai Ira (ngoai cac muc a 1,6 b tren day) Cong khong co ca sd de xac dinh dirdc gia tri mat cach clang tin cay do do Cong 0, dang ghi nhan theo gia g6c.
Ca so. hop nhat bao cao tai chinh
Bao cao tai chinh hop nhat bao eom bao cao tai chinh dia COng ty va bao cao tai chinh cUa.cac cong ty do Cong ty kiem soat (cac cong ty con) ducc lap cho den ngay 31 thang 12 ham,. nam. Viec kiem soat nay dat &roc khi Cong ty, c6 kha nang kiem soar cac chinh sach tai chinh va boat dOng cua cac ding ty nhan dau to nham thu &roc lcri ich t r boat dOng cua cac cong ty nay.
KEt qui hoat dOng kinh doanh cua cac cong ty con dtroc mua lai hoac ban di trong nam &roc trinh bay trong Bao cao ket qua boat dOng kinh doanh hop nhit tir naay mua hoac cho den neay ban khoan Qau to Cong ty con Q6.
10
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CONG TY CO PHAN VIEN THONG - TLN HQC MX DIEN MAU SO B 09 — DNIHN 158'2 ph0 Hong Mai, phverng QuSmh Lai, quan Hai BA Tnrng, Ban hanh theo Thong to s6 202'2014 TT-BTC
7 Thanh 116 Ha N0i, Viet Nam nay 22 thang 12 nam 2014 dm BO Tai chinh THUYET MINH BAO CAO TAI CHLNH HQP NHAT (TIEP THEO)
II Cac thuyet minh nay la mot b0 ph an hop thanh va can throc doc clang theft v&i Boo cao tai chinh hop nhat kern theo
II 4. TOM TAT CAC CHINH SACH ICE TOAN CHil YEU (TIEP THEO)
a Ca s& hgp nhat bao cao tai chinh (tiep theo)
Trong truing hop can thiet, bao cao tai chinh cua cac dog ty con &roc die'u chinh de cac chinh sach ke rt toan dugc dp dung tai Cong ty va cac COne ty con la eking nhau.
Tat ca cac nghiep vu va s6 du gina cac cong ty tong cimg tap down dugc loai be khi hop nhat bdo cao tai chinh.
Lgi ich cua co dong khene kiem scat bao gam gia tri cac loi ich cua co long khong kiem scat tai ngay hop nhat kinh doanh ban Qau (chi tiet xem nOi dung thrill bay duOri day) va pilau loi ich cua co dong khOng kiem soat trong str bien dOng cua tong vOn chti sa hthi ke tir neay hop nhat kinh doanh. Cac khoan Oat
ei sinh tai cong ty con phai &roc, phan b0 thong ring vii phin so hire cua coO Clang khong kiem soot, ke ca truerng hop so 10 dO lern hcrn phan so hau cua co &Mg khOng kiem scat trong tai san thuan cua Cong ty con.
Hop nhit kinh doanh a
Tai san, cong no va cong no tiem tang cua Cong ty con Quoc xac djnh theo gia tri hop ly tai neay mua Cong ty con. Bat ky khoan phi trOi nao gina gia mua va tong gia trj hop ly cua tai san dugc mua Quoc ghi nhan la lcri the thucrng mai. Bat ky khoan thieu hut nao gicra gia mua va tong eid tri hop ly cua tai san dugc mua
• dugc ghi nhan vao ket qua hoat Q0ne kinh doanh cua ky ke town phat sinh hoat clOng mua Cong ty con.
■ DAu ttr vao cong ty lien ket
11 Cong ty lien ket la met Cong ty ma COng ty c6 anh huerng clang ke nhung khong phai la Cong ty con hair Cong ty lien doanh cua COng ty. Anh htrOng Clang ke the hien o quyen tham eia vac) viec dua ra cac quyet dinh ye chinh sach tai chinh va boat dOng cua ben 'than &Li to nhung khong co anh htrong ve mat kiem soot hog dong kiem soot nhane chinh sach nay.
Ket qua hoat tiOng kinh doanh, tai san va cOng no dm cac cOng ty lien ket Quoc hcrp nhat trong bao cao tai chinh theo phucmg phap vOn chit se halt. Cac khoan eOp von lien ket dugc trinh bay trong Bang can Cloi ke town theo gia gec Qugc dieu chinh theo nhang thay doi trong phan von g6p cua Cong ty vao phan tai san thuan cua cong ty lien ket sau ngay mua khoan clan tu., Cac khoan 10 cua cOng ty lien ket SlIgt qua khoan g6p von cua Cong ty tai cong ty lien ket Q6 (bao bat ke cac khoan gop vOn cLii han ma ye thtrc chat tao thanh Qau to thuan cua Cong ty tai cong ty lien ket do) khong dugc ghi nhan.
11 Trong tiveng hcrp mot cong ty thanh vien cua Cong ty thvc hien giao djch vii met cong ty lien ket vii
a
Cong ty, iavkl chua thtrc hien tuong img yen phan g6p von cua COng ty vao cong ty lien ket, dugc loai trir khoi bao cao tai chinh hop nhat.
■ Cong cv tai chinh
Ghi nh(in ban d'au
a Tar san tar chinh: Tai neay ghi nhan ban dau, tai san tai chinh &roc ghi nhan theo gia e6c cong cac chi phi giao dich co lien quan trirc tiep den viec mua sam tai san tai chinh do. Tai san tai chinh cua Cong ty bao gom tien, cac khoan thong &rang tien, cac khoan phai thu khach hang, phai thu khac, cac khoan quy, cac khoan Qau to tai chinh va cac cong cv tai chinh phai sinh.
■ Cong no tai chinh: Tai ngay ghi nhan ban Qau, ding ng tai chinh &roc ghi nhan theo gia goc cong cac chi ■ phi giao djch co lien quan trtrc tiep den viec phat hanh cong no tai chinh do. COng nq tai chinh cua Cone ty
bao gam cac khoan phai tra neuOi ban, phai tra khac, cac khoan chi phi phai tra, cac khoan no thue tai ■ chinh, cac khoin vay va cong cti tai chinh phdi sinh.
Dtinh gia lui sau ghi nh(in ban dau
Hien Lai, chua co quy djnh ve (faith eia lai cong cu tai chinh sau ghi nhan ban dau.
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a a CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIEN MAU SOB 09 — DN/IIN
158/2 ph6 Heng Mai, phuOng Qujrnh1.6i, can Hai Ba Trung, Ban Mgt theo Thong tu so 202/2014/TT-BTC II
Thank 06 Ha Nei, Viet Nam ngay 22 thang 12 nam 2014 ca Be Tai chinh THUYET MINH BAO CAO TAI CHINH HQP NHAT (TIEP THEO)
• Cac thuyit minh nay la m (it 1)0 ph4fn hop thanh va can eluor eloc eking thai voi Belo cao :hi chinh hop nheit Um theo
4. TOM TAT CAC CIANN SACH KE TOAN CHU YEU (TIEP THEO)
Tan vi ac khoan tuong drang tan
Tian va cac khoan tuong duong tiep bao gem tiEn mat tai guy, cac khan tiEn g*i kheng kj, hen, cac khoan diu tu ngin han, c6 kha ang thanh khoan cao, de dang chuyes dbi Minh tiEn vi it rui ro lien quan den viec biers deng gia tri.
■ Cac khoan diu ttr tai chinh
1111 Dam to vao cong cp v4n caia do7 vJ khdc
Diu tu vao cling cu yen ca don vi khic pan anh cac khan deu tu cling cu yen nhung Cling ty khong c6 quyEn kiem soat, deng kiem sat hoac c6 anh hubng slang ke del v6i ben duqc diu tu. Khan dau tu vac) coin cu yen cac don vi khac duqc pan anh theo nguyen gia triY ac khoan du phbng giam gia diu tu.
Clic khan phai thu va du 'long phii thu kh6 dbi
Cac khan phai thu duqc trinh bay tren Brio cao tai chinh hqp nit& theo gia tri ghi se cac khan phai thu tir ■ khach hang va ac khan phai thu Ichic cing du phbng nq phai thu kh6 dbi.
Du phbng phai thu kh6 dbi ducyc trich lap cho nhung khan phai thu di qua han thanh tan sau dicing tra len, hoc arc khoan thu ma ngubi nq kh6 c6 kha nang thanh tan do bj thanh 15,, pha san hay cac kh6 khan tuong tu. Trong am, con met se khan cling nq da qua han thanh tan, nhung Ban Teng Giant dec Cong ty
a danh gia van c6 kha ang thu hei, nen G5ng ty guy& djnh khong trich lap du phbng cho cac khan cong nq phai thu nay.
■ Hang ten kho
Hang ten kho ducc xac dinh tren co sa gia thip han giira gia g6c va gia tri thuin c6 thE thtrc hien duqc. Gia • gec hang ten kho bao gem chi phi nguyen v4t lieu nix tiep, chi phi lao Ong truc tiep va chi phi san xuAt
chung, neu cd, c6 ducfc hang tbn kho dia diem va trang Thai hien t i. Gia xuAt cfia hang ton kho duqc
a xac djnh theo phuong phip binh quan gia quyen. Gia tri thuin c6 the thuc hien duqc duqc xac djnh bang gia ban uac tinh trir cac chi phi de hoan thanh ding chi phi tiEp thi, ban hang va phin phai phat sinh.
1111 Hang ten kho ducyc hack tan theo phtrang phap ke khai thubng x-uyen.
Du phbng giam gia hang ten kho cia Cling ty &sr:lc trich lap theo cac quy dinh hien hanh. Theo do, Cling ty duqc phdp trich lap du phbng giam gia hang tpri kho 161 th&i, hang, kern phim ch4 trong trtrong hqp gia trj thuc to ca hang ten kho cao hon gia tri thuin c6 the thuc hien duqc tai thtri diem ket thic nien de kE town.
111 TM sin c6 djnh hem hinh va khiu hao
a Tai san co dinh hum hinh duqc trinh bay theo nguyen gia trir gia tri hao mbn luy ki. Nguyen gia tai san c6 dinh heu hinh bao gem gia mua va toan be cac chi phi lien quan khac lien quan tivc tiep eta vier Qua tai san vao tang thai sin sang sir dung.
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■ Cdc khoan tw mins gilt din ngey ddo hen
Cac khoan diu tu nim giCt den ngay dao han la ac khan tilt) giri cb ky ban 6 timing
G ;HI
TC .0
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r, CONG TY CO PHAN VIEN THONG - UN HQC BCIJ DIEN MAU SO B 09 — DN/FIN 158/2 ph6 H6ng Mai, phuang QuYnh L6i, quan Hai Ba Trtmg, Ban hinh theo Thong to so 202/2014TT-BIC
n Thanh Rh6 Ha N6i, Viet Nam neay 22 thang 12 nam 2014 ctia Be Tai chinh THUYET MINH BAO CAO TAI CHiNH HQP THAT (TIEP THEO)
rl Cac thityAt minh nay la mOt bc5 phOn hqp thanhva can Apr dpc clang then voi Bcio cao tai chinh hop nhdt kem theo
ril 4. TOM TAT CAC CH1NH SACH ICE TOAN CHU YEU (TIEP THEO)
Ili san c6 dinh hiru hinh va khau hao (tiep theo)
Tai san c6 djnh hau hinh dugc khAu hao theo phucmg phap duerng thing dua tren theri gian hOu done uerc tinh. D6i vOi nheng tai sari Cong ty nhan do gap von thi C6ng ty thuc hien trich khau hao dtra tren eia trj con lai va theri gian sir dong con lai. Ty le khau hao co the hang nam nhu sau:
1/2
Tai san cif, djnh vo hinh ve khAu hao
Fl Tai san c6 dinh vo hinh the hien zia trj quyen sir dong dit, phan mem may tinh va dugc trinh bay theo nguyen zia trir eia to hao m6n luy ke. Quyen sir dung dat cda COng ty la lau dai nen khong thtrc hien trich khau hao. Phan mem dugc khau hao theo phuong phip duerng thang trong theri gian 03 nam.
781 Chi phi xily dung co bin d& dang
Cac tai san dang trong qua truth xay dung phoc vu moc dick san xuat, cho thue, quan hoac cho bit k-y moc Pio dich nao khac dugc ghi nhan theo gia goc. Chi phi nay baagom chi phi djch vti va chi phi lai vay co lien quan
phi] hop voi chinh sach ke toan cua Cong ty. Viec tinh khau hao cda cac tai san nay dugc dp dong giong nhu voi cac tai san khac, bit dau tir khi tai san o vao trane, thai san sang sir dong.
Cic khoin tra trtrem dal han
Cac khoan chi phi tra truac dai han bao eom chi phi cho ket chuyen cong co, dong cu, linh kien loai nho dugc coi la CO kha nang dem lai lgi ich kinh to trong nrcmg lai cho Cong ty vdi thOi han tir mot nam trer len. Cac chi phi nay dugc von haa clueri hint' thirc cac khoan tra truck dai han va dugc phan be, vao Bao cao ket qua boat d6ng kinh doanh hgp nhat, sir dung phucmg phap eluting thing t6i da khong qua ba nam.
Na phai tra
Ng phai tra la s6 tien co the phai tra nha cung cap hoac cac d6i tugng khac. No phai tra dugc trinh bay theo eid trj ghi so.
Chi phi phai tra
Cac khoan chi phi thtrc to chua phat sinh nhtrng dugc trich truac vao chi phi san xuat, kinh doanh trong
ft nam de darn bao khi chi phi that to phat sinh khan?, eay d6t bien cho chi phi san xuat, kinh doanh tren co so dam bao nguyen tac phit hap gina doanh thu va chi phi. Khi cac chi phi d6 phat sinh, neu co chenh lech vOi so da trich, ke toan tien hanh ghi s6 be, sung hoac ghi ziam chi phi tuong ting veri phan chenh lech.
Chi phi phai tra trong nam la cac chi phi trich truerc chi phi cho cac du an dm Cong ty.
Nguim von
11 V6n chu sso tau cita Cong ty dugc ghi nhan tren co so that gop cua cac co done.
Cac quy dugc trich lap theo quy djnh cua Nzhi quyet Dai h6i d6ng c6 dong va Dieu le Cong ty.
Lai nhuan sau khi trich lap cac quj'' duac phan ph6i theo Nghj quyet cua Dai h6i d6ne co done,.
Thoi gian khau hao (S6 nam)
Nha cira vat kien truc 06 - 25 May m6c thiet bj 03 - 05 Phucrng tien van tai 06 Thiet bj van phong 03 - 07 Tai san c6 djnh khac 03 - 05
13
ri n CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIN MAU SO B 09 — DN/HN
158/2 phi Hong Mai, phtr6ng QuS'nh L6i, quan Hai Ba Tnrne, Ban hanh theo Thong to so 202/2014/TT-BTC
TI Thank Rho Ha N6i, Viet Nam ngay 22 thing 12 nam 2014 cua B6 Tai chinh THUYET MINH BAO CAO TAI CHINH HQP NHAT (TIEP THEO)
• Cac flty& minh nay is mOt b0 pkm hpp thanh va can Arc dQc clang the veri Boo cao tat chinh hqp nh 'tit kem theo
a 4. TOM TAT CAC CHINH SACH ICE TOAN CHt YEU (TIEP THEO)
Ghi nh4n doanh thu
Doanh thu ban hang, dugc ghi 'than khi ding th6i thoa man tat ca nam (5) dieu kien sau:
(a) Doanh nghiep da chuyen giao phan rin ro va Icri ich gin lien vii quyen so hUu phan hoac hang • hoa cho ngutri mua;
• (b) Doanh nghiep khong con nim quyen quan 1S' hang hoa nhu ngutri sv hall hang hoa hoac quyen
• (d) Doanh nghiep se thu dugc Icri ich kinh to giao djch ban hang; va
(c) Doanh thu dugc xac djnh ming dOi chic chin;
kiem soil hang boa;
(e) Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao djch ve cung cap djch vti dugc ghi nhan khi ket qua cua giao djch do dugc xac dinh mot cach ding tin cay. Truing hop giao djch ve cung cap djch vu lien quan den nhieu kirthi dearth thu dugc ghi nhan trong k-Sr theo ket qua phan cong viec da hoan thanh tai ngay cua Bane can doi ke toan hop nhat cua kti do. Ket qua cua giao djch cung cap dich vu dugc xac dinh khi th6a man tat ca b6n (4) dieu kien
• sau:
• (a) Doanh thu dugc xac dinh twang dOi chic chin;
• (b) CO kha nang thu dugc loi ich kinh to tir giao djch cung cap dich vp do;
(c) Xac dinh dugc phan cone viec da hoan thanh tai neay cua Bang can dOi ke toan hop nhat; va
• (d) Xac dint) dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao djch cung cap dich vµ dO.
Lai tien gin duct ghi nhan ten co se don tich, dugc xac dinh tren so du cac tai khoan tien eiri va lai swat ap dung.
Lai tir cac khoan dau to dugc ghi nhAn khi Cong ty co quyen nhan khoan lai.
Ngoai to
Cac nghiep phat sinh bing ngoai to dugc chuyen doi theo t zia tai neay phat sinh nghiep vu. SO du cac khoan mac tien to c6 goc ngoai neay ket thuc nien d6 ke toan dugc chuyen dal theo gia tai ngay nay. Chenh loch ty' gia phat sinh dugc hach toan vao Bao cao ket qua hoat d6ng kinh doanh hop 'that. Lai chenh Lech ty*,, gia do danh gia lai cac so du tai ngay ket thiic nien dp ke toan khone dugc dung de chia cho co (long.
Chi phi di vay
PI Chi phi di va?, lien quan truc tiEp den viec mua, dAu to xay dung hoac sari xuat nhung tai san can mot theri gian tucrng doi dai de hoan thanh Qua vao sir dung hoac kinh doanh duct cong vao nguyen zia tai sin cho
• den khi tai san d6 dugc dua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec dau to tam thtri cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.
Tat ca cac chi phi lai vay khdc dugc ghi nhAn vao Bao cao ket qua boat d6ng kinh doanh hop nhat khi phat sinh.
U
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CONG TY CO PHAN VIEN THONG - TIN HQC 111'U DI) N MAU SO B 09 — DNIHN 158/2 ph6 Hong Mai, phut:mg QtrS,nh L6i, quin Hai Ba Trung, Ban hanh theo Thong to s6 202/2014/TT-BTC Thanh ph6 Ha Nai, Viet Nam ngay 22 thing 12 nim 2014 cita B6 Tai chinh THUYET MINH BAO CAO TAI CHINN HQP NHAT (TIEP THEO) Cdc thuyit minh nay M mOt b(5 phan hop thimh va can elmor doc clang thai voi Bao cao tai chinh hop nhat kern theo
4. TOM TAT CAC CHNH SACH ICE TOAN CHU YEU (TIEP THEO)
Thui
Thui thu nhap doanh nghiep thi hien tong gii trj cua s6 thuS phai tra hien tai.
S6 thut hien tai phai tra duqc tinh dua ten thu nhap chju thus tong nim. Thu nhAp chju thui khic voi lqi nhuan thuin duqc trinh bay tren Bio cio kit qua hoat ding kinh doanh hqp nhAt vi thu nhap chju thus khang bao g6m cic khoan thu nhap hay chi phi tinh thui hoac duqc lthAu Ira tong cac nim khic (bao g6m ca to mang sang, nSu c6) va ngoai ra khang bao g6m cic chi tieu khong chju thui hoac khang duqc khAu
Viec xic dinh thus thu nhip ctla Cong ty can cir vao cac quy dinh hien hanh vi thuk. Tuy nhien, nhang quy dinh nay that' d6i theo timg tiled ky va vier xac djnh saw cling vi thui thu nhap doanh nghiep tuj, thuOc vao kit qua kiim tra caa ca quan thus c6 thArn quySn.
ThuS thu nhip hoan lai duqc tinh ten cic khoan chenh tech gitta gia trj ghi s6 cita cac 'chain muc tai sin phtrong phip curs tren Bang can d6i kS toin hqp nhAt. Thui thu Whip hoan lai phai tra phai dtrqc ghi Whin cho tit ca cic khohn chenh lech tam that con tai san thui thu Whip hoan Lai chi duqc ghi nhAn khi char chin c6 du 16i nhuin tinh thus tong ttrong lai a sir dung cic khoan chenh Lech tam thai duqc khAu ex.
ThuS thu Whip hoin lai duqc xic dinh theo thui suit du tinh se up dung cho nim tai sin duqc thu h6i hay nq phai tra duqc thanh town. Thui thu nhip hoan lai dirqc ghi nhan vao ket qua kinh doanh va chi duqc ghi vao von cha sa hfiu nett lien quan Can cac khoan muc dtrqc ghi thing vao von chti se hau.
Tai san thui thu Map hoan lai va ncrthui thu nhap hoar lai phai tra duqc bit tir khi Cong ty c6 guy& hqp phip ds ba tra gifta tai san thui thu nhap hien hanh vii thus thu nhip hien hanh phai n¢p va khi cic tai san thui thu nhip hoan lai va nq thus thu nhap hoan lai phai tra lien quan tai thus thu nhap doanh nghiep duqc quan ly bai cimg mOt co quan thui va Cong ty c6 du djnh thanh toan thui thu nhap hien hanh ten cc sa thttin.
5.
Cic loai thuS khic ducc dp dung theo cic luAt thui hien hanh tai Viet Nam.
TIEN VA CAC KHOAN TU'ONG DU'ONG TIEN S6 call nim S6 diu nim
VND VND
Tiin mat 23.488.214 118.041.241 Tien gai ngin hang 14.311.878.539 13.272.828.804 Cic khoan twang dtrang tien (i) 793.987.882.500 529.399.267.556
COng 808.323.249.253 542.790.137.601
Ghi chit: (i) Cic khoan tien gui c6 ky han fur 3 thing tra xu6ng.
6. PHAI THU KHACH HANG S6 cu6i nim SO din aim
a) Phil thu can khach hang ngin ban
VND VND
Tong C6ng ty Ha tang mang 741.324.498.956 176.587.298.205 Tong Cong ty Vier' thong Mobifone 313.831.338.263 105.126.340.837 Cic (16i mpg khic 178.744.192.953 188.016.261.885
COng 1.233.900.030.172 469.729.900.927
b) Phai thu ctia khich hang la cic ben lien quan 784.210.964.931 81.941.359.897 (Chi flit tai thuvit minh s6 35)
15
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CONG TY CO PHAN VItN THING - TIN HQC B1rU DIEN MAU SO B 09 — DN/HN 158/2 ph6 H6ng Mai, phutmg Qujinh Loi, qub Hai Ba Tnmg, Ban birth theo Thong to s6 202/2014[TT-BTC Thank h6 Ha N6i, Vi#t Nam ngay 22 thang 12 nam 2014 al B6 TM chinh THUY T MINH BAO CAO TAI CH!NH HqP NHAT (TIEP THEO) Cac thuyit minh nay la mO b0 phem hqp thanh va can ditqc tiqc eking that voi Bcio ctio tai chinh hqp nhtit kam theo
7. TRA TRUbC CHO NGUOI BAN NGAN HAN S6 cu6i nim S6 din Dam
a) Tra trinfrc cho nguiri bin ngln han
VND VND
Trung tam COng ngh# Thong tin Mobifone - Chi nhanh T6ng 12.000.000.000 16.309.382.166 COng ty Van thong Mobifone Cong ty TNHH Thuong mai va Cling ngh# Tan Thinh An 2.094.045.975 Cong ty TNHH Tu yin lYng ding & Phat trien Ong ngh# 4.715.042.640 Cac d6i prong khic 211.177.902 1.946.204.101 COng 19.020.266.517 18.255.586.267
8. CAC ICHOAN Nth THU ICHAC S6 cu6i nim S6 din nim
Gil trj Dkr phong Gil trj Da- pheng
a) Ngin han VND
6.063.678.798 VND VND VND
5.523.230.613 Lai du thu Tien thui thu nh#p ca nhan Tam (mg Kj7cuqc, k-jr guy Cac khoin phii thu khic b) Dili han
1.412.706.945 1.785.338.166 1.262.608.398
5.000.000 1.598.025.289
222.967.177
553.173.676 1.603.555.791 1.341.563.158
109.081.254 1.915.856.734
10.000.000 Kj• max, 14 guy 222.967.177 10.000.000
9. NCI XAU S6 cn6i nim S6 din nim
Gig g6c Gil trj Gig ex Gil trj c6 the thy hei c6 the tho
VND VND VND VND T6ng Cong ty Ha tang mang (bob nq c0 chuyin sang caa ang ty Djch viii vigil thong (GPC))
2.485.851372 1.295.246.025 4.845.811.789 1.374.610.736
T6ng Cong ty CP Djch vi icy thuit 2365.000.000 1.182.500.000 Deu khi Viet Nam Cong ty CP Thuang Mai Vien thong - 45.191.595.194 24.707.698.545 Tin hoc Buu din Viin thong Tri Vinh 55.720.945 Van thong Binh Duang 100.496.194 3.818.064 Vien thOng Ba Rja Vang Tau 229.295.000 229.295.000 Trung tarn ha tang mang mien Nam - 2.333.126.067 2.333.126.067 Chi nhanh T6ng Gang ty Ha tang
COng 4.850.851.372 2.477.746.025 52.756.045.189 28.648.548.412
16
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CONG TY CO PHAN VIEN THONG - TIN HQC BUV DIN MAU SO B 09 — DN/HN 158/2 ph6 HZing Mai, phtarng Quynh Loi, quin Hai Ba Tnzng, Ban hanh theo Thong to sO 202/2014/1T-BTC Thank phO Hi NOi, Viet Nam ngay 22 thing 12 nim 2014 cila BO Tai chinh THUYET MINH BAO CAO TAI CHINH Ctic thuy ''t minh nay lir mOt b0 pkrn hpp thank
10. HANG TON KHO
HQP NHAT (TLEP THEO) va can airryc elpc !long thin voi Belo ctio tai chinh hpp nhtit kem theo
SO cu6i aim S6 din aim Gil g6c Dv phong Gil Om Dy phong
VND VND 'VND VND Hang mua dang di tren dutmg 4.383.370.910 Nguyen lieu, vit lieu 167.426.721 189.362.095 Ging cu, dung cu 11.554.674 12.240.255 Chi phi sin xuit, kinh doanh do dang 304.504.666.505 384.790.063.977 Minh phim 253.503.498 490.817.914 Hang hoi 18.381.408.038 (1.320.731.507) 21.051.047.684 (1.387.458.153)
Ting cOng 327.701.930.346 (1.320.731.507) 406.533331.925 (1.387.458.153) IE V
Trong nim, Cong ty thuc hien hoin nhip du pheng giam gia hang hoa do di tieu thu trong nim. vy
11. CHI PHI TRA TRUbC S6 cu6i nim S6 du nim
VND VND
Nein bun 1.136.681.277 1.005.661.648 Chi phi chtz k6t chuyen 1.136.681.277 1.005.661.648 Dii hit n 3.954.392.026 2.535.210.848 Phan b6 Ong c4, thing cu (ten 1 nim) 3.954.392.026 2.535.210.848
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CONG TY CO PHAN VIEN THONG - TIN IIQC BUU DIEN 158/2 ph6 Hong Mai, phtrtmg Quynh LBi, quOn I Iai Ba Trtmg, Thanh Rh6 Ha N6i, ViOt Nam THUYT MINH BAO CAO TAI CHINH NHAT (TIEP THEO) Ccic ihuydi ninth nay M mdi bd phdn hop thanh va can duvc dpc &Ong then vai Bdo car) red chinh hpp nlidi kern then
MAU SO B 09 — DN/HN Ban hanh theo ThOng to so 202/2014/TT-BTC ngiy 22 (hang 12 nam 2014 dm 86 Tai chlnh
12. TANG, GIAM TAI SAN CO DINH HfTU
NGUYEN GIA
HINH
Nha cira, v(it kien true
May mac, fillet 14
Mixing tiOn v$n MI
Thiel bj van phong
Thi san c6 djnh khac
Dun vj: VND T6ng
S6 ditu nam 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 non - 3.793.869.527 3.145.105.454 2.740.589.331 671.129.366 10.350.693.678 Thanh ly flinging ban (259.302.739) (6.658.989.882) (985.905.143) (346.514.743) (5.807.377.613) (14.058.090.120)
S6 cu6i nam 44.039.435.893 53.513.778.536 14.924346.299 8.668.019.753 67.950.217.577 189.095.998.058
GIA TRI IIAO MON LIN KE
S6 du niim 9.707.509.674 46.369.023.205 9.067.460.408 4.958.875.065 70.966.637.342 141.069.505.694 Kh6u hao trong num 1.826.400.284 4.271.978.981 582.156.072 1.072.510.206 1.416.932.532 9.169.978.075
That'll ly flinging ban (259.302.739) (6.658.989.880) (985.905.143) (346.514.743) (5.807.377.613) (14.058.090.118)
S6 cu6i nam 11.274.607.219 43.982.012.306 8.663.711.337 5.684.870.528 66.576.192.261 136.181.393.651
GIA TRH CON LAI
S6 cu6i nam 32.764.828.674 9.531.766.230 6.260.834.962 2.983.149.225 1.374.025.316 52.914.604.407
S6 au Win] 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 c6 djnh Mtn hinh het khOu hao nhung van can sir dung tai ngay 31/12/2017 la 115.768.707.448 VND (tai nay 31/12/2016 la 118.136.316.095 VND).
Nguyen gia tai san c6 djnh hau hlnh het khAu hao khong sir dung duqc dang chit thanh ly tai ngay 31/12/2017 la 1.428.743.761 VND.
Tali san dam bao cho cac hqp d6ng vay bao g6m tai san gin lien tren dOt t0i dja chi 158/2 ph6 H6ng Mai, phuang Quynh L8i, qu$n Hai Ba Trung, thanh ph6 Ha NOi.
18
CONG TY CO PHAN VIEN THONG - TIN HQC BU I1 DIEN MAU So B 09 — DN/H14 1582 ph6 Hang Mai, phuang Quknh L6i, quiin Hai Ba Tnmg, Ban hanh theo Thong tu s6 202/2014/TT-BIC Thinh ph6 Ha NOi, Viet Nam ngay 22 than 12 nam 2014 ctla BO Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) arc thuyit minh nay la mOt b¢ ph4n hop thanh va can durm eloc &ng thai voi &Jo cao tai chinh hop nluit kern theo
13. TANG, GIAM TAI SAN CO DINH Vo HINH
Phin mem may tinh
Quyin sir dyng oat
Don VND
T6ng
NGUYEN GIA S6 din nim 6.959.179.200 74.064.848.024 81.024.027.224 -mot
3d. S6 cu6i nim 6.959.179.200 74.064.848.024 81.024.027.224
Tti GIA TRI HAO MON LUV ICE H
S6 din nim 6.959.179.200 6.959.179.200 COA :0
S6 cu6i nim 6.959.179.200 6.959.179.200 --A
GIA TRI CON LAI 'OA
S6 cu6i nim 74.064.848.024 74.064.848.024 S6 din nAm 74.064.848.024 74.064.848.024
• Nguyen gja cua tai sin c6 (firth v6 hinh het Ichiu hao nhtmg van con sir dµng tai ngay 3 1/12/20 1 7 la 6.959.1 79.200 VND (Tai ngay 3 1/12/2016 la 6.959.1 79.2 0 0 VND).
■ 14. CHI PHI XAY DUNG CO BAN DO DANG
aa a
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111
S6 cu6i tam SO din aim Gil trj ghi so Cif trj hop h• Gil trj ghi s6 Gil trj hqp 1p
•
•
•
a
•
•
•
VND VNT, VND VND
Gang ty CP Thuong mai Vien thOng 16.959.977.187 (ii) (ii) Tin hoc Btru dien (1)
Co)ng 16.959.977.187
Ghi chtl:
(i) Gia trj ghi s6 tai ngay dau nam c62 khoan diu tu vao Cling ty CP Thucrng mai Vin thong Tin hoc Btru dien ban kh6ng ("0") vi tai ngay 31/122016, COng ty CP Thucmg mµi van thong tin hoc Btru dien c6 so 16 ltly ke vtryrt qua van dieu le.
(ii) Cling ty chua xac dinh gia trj hop 1S, can cac khoan diu tu nay de thuyet minh trong bao cao tai chin]] boi vi khong c6 gid piem yet tr@n thj tru6ng cda cac khoin diu to nay va cac Chan myc Kt toin Viet Nam, Che d6 ke toan Doanh nghiep Viet Nam va cac quy dinh hien birth c6 lien quan chtra huang din ve cach tinh gia tri hyp ly. Gia trj hyp ljP can cac khoan dau tu nay neu xac dinh ducfc c6 the khac vdri gia trj ghi s6.
19
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a
S6 co6i aim St din aim Gil gOc Gil trj
c6 the thu hoi Gil gOc Gii trj
c6 the thu VND VND VND VND
Xiy dyng co bin dir ding 2.456.042.626 2.456.042.626 2.997355296 2.997555496 Cao 6c Van phong tai TP H6 Chi 33.972.052 33.972.052 33.972.052 33.972.052
Mirth - Chi phi hob thien try s6 Xay dyng tai san c6 djnh cua hog 2.069.227.854 2.069.227.854 2.635.583.844 2.635.583.844
dOng Inbuilding Gang trinh khic 352.842.720 352.842.720 328.000.000 328.000.000
15. DAU TU. TAI CHINH DAI HAN
• Diu fir vao Crang ty lien ket
a
VND (1.191.421.883)
(1.191.421.883)
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CONG TY CO PHAN VIN THONG - TIN HQC BU'U DIEN 158/2 ph6 116ng Mai, plurOng Qu9nh L6i, quan Ilai BA Tnmg, Thanh 06 Ha NOi, Viet Nam THUYT MINH BAO CAO TAI CHINH HQP NHAT (TIEP THEO) Cele thuyjt minh nay la mo by pkin hqp thanhva can throe doe ching Mei vai Bcio cc o tai chink hqp nidt ken: theo
15. DAU TEC TAI CHINH DA1 HAN (TIEP THEO)
Dau to vao darn vj kluic S6 cu6i nfim
MAU SO B 09 — DN/HN Ban hanh theo Th8ng tu s6 202/2014/TT-BIC ngay 22 thing 12 Om 2014 dm BO Tai chfnh
S6 dhu nom
Dv phong Gig trj hqp Iy
Dieu tv vho dun vj kink CEng ty CP Djch IN KY thuht Vin th8ng HN Ong ty CP CEng nghe Truyen thong Viet Nam (ii) CEng ty CP ITTA CTCP phu to Phat trien CEng nghe vg Truyen th6ng
Gig g6c VND
15.191.000.000 6.000.000.000 5.366.000.000 3.200.000.000
625.000.000
Gig g6c Dkr pilling Gig trj hqp Iy VND VND VND
15.191.000.000 (1.810.934.216) 6.000.000.000 (i) 5.366.000.000 (1.810.934.216) (i) 3.200.000.000 (i)
625.000.000 (i)
Ghi chi:
(i) Cong ty chtra xac dinh gia trj hqp 19 cia cac khoan dAu tu nay a thuyet minh trong boo coo tai chfnh beri vi khong c6 gia niem yet tren thj tnrOng cia cac khan dau tu nay vi cac Chan tnoc Ke toan Viet Nam, ate dO ke toan Doanh nghiep Viet Nam vi cac quy dinh hien hanh c6 lien quan chua hu6ng an ve cach tfnit gia trj hqp ly. Gia trj hqp 19 cia cac khoan du tu nay neu xac djnh duqc CO the khac vai gia trj ghi s6.
(ii) Trong nam, Citing ty QA thoc hien trfch lap do phong giam gia khoan dau to dfii hon theo quy dinh toi ThOng tu s6 228/2009/TT-BIC ngay 07/12/2009 vi Th8ng tu s6 89/2013/TT-BTC ngay 28/06/2013 htemg clan the do) trfch lap vg sir dung cac khoan do phong giam gia, ton that cac khoan dau to tai chfnh.
TM:1g tin chi tiet ye C8ng ty con, COng ty lien kat va cac khoan dAu tu dai hon khac toi ngay 31/12/2017 nlur sau:
Ten Cong ty Noi thanh 10p Ty le pitAn Tj, If quyen bleu Hoot dung chfnh
vg hogt dung so. tau quyet nom gitt Cong ty CP TM VT Tin hoc Butt dien CEng ty CP Djch vu KT VT 1IN CEng ty CP C6ng nghe Truyen thong VN Gang ty CP ITTA CEng ty CP DTPT cOng nghe va Truyen th8ng
Tp. HA NOi Tp. Ha NOi Tp. Ha NOi Tp. Ha NOi Tp. Ha NOi
40% 15%
1,0% 16,0% 2,5%
40% 15%
1,0% 16,0% 2,5%
Thuang mai Djch vu vien thong Djch vu vi6n thong Djch Neu vin th8ng Djch vu van thong
C8ng ty lien ket IA C8ng ty C6 phan Thuang mai Vien thong Tin hoc Btru dien: hoot dung kinh doanh trong nam 2017 tang tnrOng tat, dot lqi nhuan han 47 t9.d6ng, tir d6 can tai Van chi so hAu cua C8ng ty C6 phAn Thuang moi Vin th8ng Tin hoc Btru dien duang kilt:ling 40,3 ty d6ng. Trong nom 2017, COng ty c6 ban hang hOa va cung cap dich vu cho COng ty C6 pilau Thuang moi Van thong Tin hoc Btru dien voi king doanh thu khoang 49 ty d6ng, mua hang Ma va djch vu tir C8ng ty C6 !lan Thuang moi ViL th8ng Tin hoc Btru dien khoang 84 t9.
20
a
• •
a
• •
a
a a
a
a
• a
aa a
a
a
a
• • a
a
CONG TY Co PHAN viEN THONG - TIN HQC BlrU DI) N MAU SOB 09 — DN/FIN 158/2 pito Hong Mai, phu&ng Quynh Loi, quftn Hai Ba Trung, Ban hanh theo ThOng to st. 202/2014/TT-BTC Thank 126 Ha Ni., ViOt Nam ngay 22 thing 12 nam 2014 ctla BO Tai chinh
T T MINH BAO CAO TAI CHINH HQP NHAT (TAP THEO) Cdc thztyit minh nay la mOt 1)($ phOn hop thanh va can &or eloc &ng thai val Bei° taro tai chinh hop nhilt kem theo
16. PHAI TRA NGUt(1 BAN s6 cu6i nim s6 din nim
Gil tri SO c6 kha ning Gii tri tra no.
SO c6 khi ning frit By
VND
a) Cic kboin phai tri ngtrbi bin ngin hen
VND VND VND
NUTEK TELECOM 46.595.605.758 46.595.605.758 201.630.344.174 201.630.344.174 STAR EXCELLENCE 155.454.396.530 155.454.396.530 119.116.371.301 119.116.371.301 Cling ty TNHH Ericsson ViOt Nam 138.292.078.690 138.292.078.690 71.409.977.437 71.409.977.437 Ofing ty TNHH Ong ng14 Huawei 47.330.195.007 47.330.195.007 19.046.803.252 19.046.803.252 Cie 416i tuong kb& 78.619.146.761 78.619.146.761 116.665.552.863 116.665.552.863
Cong 466.291.422.746 466.291.422.746 527.869.049.027 527.869.049.027
b) Phil tra ngirbi bin la cic ben hen 3.620.260.647 quan
3.620.260.647 1.358.733.258 1.358.733.258
(chi tilt tai thuvet mid s6 351
17. NGUtlI MUA TRA TIEN TRU'OC NGAN HAN S6 cu6i nim S6 diu nim
a),Ngiriri mua tra lien truik ngin hgn
VND VND
Tong Cong ty Vign thong MOBIFONE 35.426.092.483 Cong ty MITEC 4.811.268.000 Cic d6i tuvng khic 3.178.066.787 63.915.902.028
ging
b) Ngutri mua tra bin fru& 11 cic ben hen quan
43.415.427.270 63.915.902.028
(chi tilt tai thuvit minh s6 35) 552.594.986 812.025.989
18. mut VA CAC KHOAN PHAI NQP NHA NUOC
a) Phil nOp
S6 diu nim S6 phai trong nim
SS di thiirc nip trong nim
S6 cu6i nim
VND VND VND VND
Thui gia trj gia tang 582.675.764 417.359.662.589 371.845.479.477 46.096.858.876 Thue avat, nh$p khiu 557.049.141 557.049.141 nue thu nhap doanh nghi§p 9.303.551.294 42.248.135.524 24.685.694.816 26.865.992.002 Thue thu idkip ca nhan 955.791.956 3.889.942.934 4.742.193.634 103.541.256 Thue nhi at, tin thue dAt 273.967.512 273.967.512 cic logi thue khic 9.927.703 22.619.424.336 22.550.428.622 78.923.417
COng
b) Phil thu
10.851.946.717 486.948.182.036 424.654.813.202 73.145.315.551
Thue nha dat, nen thue dit 17.542.980 17.542.980
Cong 17.542.980 17.542.980
21
1 / C
K
• a • • • al • • • • a • a • a a a a a a • • • a a a a • • • • • a a
CONG TY Co PHAN VIEN THONG - TIN HQC BUI.IDICN MAU SO B 09 — DN/HN 1582 ph6 Hang Mai, phirtmg Qininh L6i, quiin Hai Ba Trung, Ban hanh theo Thong to sto 202/20141IT-BTC Thanh ph6 Ha N6i, Vi6t Nam ngay 22 thing 12 nam 2014 cila BO Tai chinh THUYET MINH BAO CAO TAI CHINH HQP NHAT (TIEP THEO) Cde thuyit minh nay lit mOt bO phOn hop thiznh viz can eluor eloc eking thin vii Btio cdo sal chinh hop nhdt kem theo
19. CHI PHI PHAI TRA
a) Ngin hnn
S6 cutli tam S6 din nim VND VND
Trich truac chi phi thui nha thiu mac ngoai 1.500.769.733 4.031.516.831 Trich tru6c chi phi thug ngoii phtic vu du in 33.731.938.808 3.860.031.432
Chi phi trich tivac khic 7.431.974.136 1.247.754.367
COng
b) Dai h#n
42.664.682.677 9.139.302.630
Chi phi bao hanh 2.554.142.919 COng 2.554.142.919
20. CAC KHOAN PHAI IRA KHAC S6 co6i aim s6 diu am
a) Ngin bpi 9.409.474.278 8.465.009.954 - Kinh phi dog doan 1.592.680.484 1.848.022.969 - Bao hiEm KA h6i 8.418.303 66.494.076 - C6 tirc, lcii nhuin phai tra 933.201.494 603.513.894 - Thil lao 1-16i d6ng Quin trj va Ban Mem soit 1.112.454394 905.589.857 - Cic khoan phai trii, Oil n<p kb& 5.762.719.603 5.041.389.158
b) Dili non 896.854.890 967.672.765 - Nhin 14 qu$, 14 ctroc dai han 896.854.890 967.672.765
22
III • • • 1111 II II • Ill II II 111 • II III • III • II II • I • III III III • Ill IN 111 •
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DICN 158/2 phi Hong Mai, phu&ng Qu9nh Loi, quart Hai BA Trung, Thank ph6 Ha Nei, Viet Narn THUYET MINH BAO CAO TAI CHINFI HQP NHAT (TI EP THEO) Cac thuyk mini: nay M nOt 60 ph& hop thanh va cdn dupc dpc cidng that veri Bbo Mc, tai chinh hop nhatt kern theo
MAU SO B 09 — DN/HN Ban hank theo ThOng tu so 202/2014/1T-BTC ngiy 22 thang 12 nam 2014 ctia Be Tai chinh
21. VAY VA NQ THUE TAI CHINH S6 cu6i nim Phit sinh trong nam S6 du nam
Cia trl S6 ca kha Ming tra nit
Tang Giam S6 c6 !di Ming tra nq
VND VND VND VND VND VND a) Vay ngin han 1.194.524.296.904 1.194.524.296.904 2.434.569.265.862 1.655.720.449.142 415.675.480.184 415.675.480.184 Nan hang TMCP Cong thucmg Viet Narn - CN Ilai BA Trung (i) 593.947.906.356 593.947.906.356 979.771.388.035 644.624.712.888 258.801.231.209 258.801.231.209 Ngan hang TMCP Ngooi throng Viet Nam - Hei so - Vay VND (ii) 299.994.937.007 299.994.937.007 912.830.351.261 690.163.752.546 77.328.338.292 77.328.338.292 Ngan hang TMCP Quin Dei - Vay VND (iii) 67.568.885.595 67.568.885.595 115.269.837.287 72.091.378.245 24.390.426.553 24.390.426.553 Ngan hang TMCP Quac to Viet Nam (VIB) (iv) 24.473.291.828 24.473.291.828 71.371.826.397 96.898.534.569 50.000.000.000 50.000.000.000 Ngan hang TMCP Tien Phong - TP Bank (v) 1.963.099.125 7.118.583.255 5.155.484.130 5.155.484.130 Ngan hang Thuong moi C6 phan Sai gen Hi Nei (vi) 89.457.820.775 89.457.820.775 95.419.829.663 5.962.008.888 Ngan hang TMCP Diu tu va Phut tan Viet Nam - CN Hoan Kim (v 21.728.903.053 21.728.903.053 160.590.381.804 138.861.478.751 Ngan hang TMCP Hang Hai - CN Ha NOi (viii) 97.352.552.290 97.352.552.290 97.352.552.290
Ghi chit:
(i) Hqp clang tin dung s6 01/2016-HDTDHM/NHCT 142-V-1711BD ngay 27/05/2016, han mitt 300.000.000.000 VND, thtri han hon mac 20/05/2017, invc dich thanh town cac chi phi van Itru Ong plc vv hoot (ging cung cap hang hda, djch vv kq thuat cho nganh Ong nghiep viZn thong, Ong nghe thOng tin, thtri han cho vay tai da 6 thang theo tirng !An nhan nq, lai suit dieu chinh tn6i thang 1 bin, 'Ai sat diu tien IA 4,5%/nam, tai san darn bit) IA tin chap. Hop ding tren dtrqc thay the bang hop d6ng s6 01/201 7-HDCVLIWNHCTI4 2-CTIN ngay 05/06/2017 va phi lvc so 1 I/HTTD/2017-CDCV-SDBS 0 UNHCT142-CTIN ngay 11/01/2017 vtri hon muc IA 600.000.000.000 VND trong vong 12 thang ke tit ngiy ky hop fling.
(ii) Flop (tang tin dung sa KHCTIN 160082/HDCTD.VCB ngay 10/08/2016, han mite clip tin dung 1.000.000.000.000 VND, th&i hon cap tin dung 02/08/2017, muc dick b6 sung van luu dOng phvc vv san xuat kinh doanh, thlri han cho vay tai da 12 thing theo timg Ian nh(in nq, lai suit tha n6i, tai san dam bao IA tai san gin lien vtri dat tai dja chi ngt5 1 5 8/2 ph6 116ng Mai, phuOng Qu9nh Lei, (pan Hai BA Trung, thanh ph6 HA Nei. Hqp ang tren duqc thay the bang hop clang so KHCTIN170072/CV.VCB ky nay 10/08/2017 vai han mix cho vay la 300.000.000.000 VND duy trl den ngay 06/08/2018.
(iii) Khoan vay Ngan hang TMCP Quan dOi Viet Nam theo Hop d6ng cap tin dung so 3 3020.16.057.28 8686.TD ngay 07/07/2016, lion ink tin dung 50 t9 VND, thtri han cap tin dung den 07/07/2017. Mvc dich vay de BE sung On km dung phvc vu hoot dOng san xuat kinh doanh thiet bj va djch vv van thong - tin hoc dm khach hang nam 2016 - 2017. Lai sat cho vay ducc ngan hang ghi nhan cu the trong Khe use nhan nq. Kheing co tai san darn bao tuy nhien Cong ty cam ket duty& tien ve tai khoan cua Khach hang toi MB dot 100% doanh s6 cho vay theo qu9 (bao g6tn 100% doanh thu tit phtrung an tai trq cua MB). Hqp d6ng tren duqc thay the bang tn) d6ng so 2877 5.1 7.05 7.2 8 8686.TD ky ngay 01/12/2017 voi hon mix cho vay la 100.000.000.000 VND thtri hon den 20/1 1no 1 8, thtri han cho vay t6i da 9 thang cho cac khoin vay ctia hqp clang nay.
23
• 11•111••11111111111111111•111111•11•11111 11 111 11111111111 • 111 • 1111111111111
CONG TY CO PHAN VIEN THONG - TIN HQC BU'U D1CN 158/2 ph6 Wing Mai, plurang QOM LOi, quan Hai Ba Tnmg, Thank ha Ha NOi, Viet Nam THUYET MINH BAO CAO TA1 CHiNH HVP NHAT (T1 t1) THEO) Cc c thttyk mini: nay la mot Go phan hop thanh va cdn dito.c doc ddng thai vii Bao cao tat chinh hop nhdt kem theo
21. VAY VA NQ THUg TAI CH1NH (TIEP THEO)
Ghi cho (tiep theo):
(iv) Hop (Ong tin dung s6 088DN1209/2016N1B-CTIN ngay 12/09/2016 vai Ngan hang TMCP Quit to Viet Nam c6 Ilan mac tin dung 150 tj, VND. Thai hon cap han macla 12 thing ke to ngay Igt cho muc dich b6 sung v6n luu dOng plum vu hoot Ong san xuat kinh doanh thiet bj vien thong va c8ng nghe thong tin theo tang hop d8ng diu ra cu the. Thai hon cua cac khoan tfn dung trong han mirc vay kh8ng vuot qua 6 thing vai lai suAt duqc xac djnh toi din a nghj giai ngan va duoc dieu chinh theo timg.thai Khoan vay kh8ng c6 tai san dam ty Cong ty cam ket chuyen 120% doanh s6 phat vay ye tai khan cua CEng ty toi VIB. Hqp d8ng tren ducic thay the bang hop d8ng s6 088DN0112/2017N1B-CTIN ky ngay 01/12/2017 vai hon mac cho vay la 60.000.000.000 VND vii thai hon cAp tin dung la 12 thing ke tir ngay ky, cac khoan vay c6 thai gian vay t8i da kh8ng qua 9 thing cho cac khoan vay cua hqp d8ng nay.
(v) Hop d8ng cAp hon muc tin dung s6 08-03.161.1/11DTD/TPBANK ngay 06/09/2016 voi Ngan hang TMCP Tien Phong — Chi nhanh Mktg Do, mac tin dung t6i da 200 t9 VND, thai bon cAp tin dung 12 Chang ke tir ngay phat sinh nghla vu tin dung diu tien, thai hon cho vay theo tang lAn, ring thai hon cho vay kitting vuot qua 09 thang. Muc (Itch: Tai try nhap khau, thanh toan time, b6 sung v6n km dOng plum vu san xuat kinh doanh; HA trq cho nhu cau nhip khau va mua trong ntrac cac thiet bj vin thong va phu tang thay the phuc IN hoot dOng kinh doanh; Phat hang cac loci bao lanh, L/C tra ngay va L/C 04 cham phap dam bao: tren ca sa kha nang tai chinh va uy tin dm Khach hang, kh8ng hp dung bien phap bao dam tien vay. CEng ty cam ket chuyen 120% doanh s6 phat vay ve tai khan cua CEng ty toi TP Bank.
(vi) Flop dOng cAp bon mix tfn dung s6 118/2017/1IDIIM-TC/SHB.110100 ngay 10/03/2017 va phu lye s6 PL01-118/2017/HDHM-TC/SHB.110100 vai Ngan han, TMCP Sai Gan - Ha NOi chi nhanh Trung tam kinh doanh. Theo d6, C8ng ty duqc cAp hon mac 100.000.000.000 d8ng theo hinh thuc tin chap nham muc dich bo sung v6n lm dOng phuc vu kinh doanh lien quan den phin tam, thiet bj vien thong, ding nghe thong tin den 10/03/2018. Lai suit vay duqc quy djnh trong tang khe u6c cu the.
(vii) Hop d8ng 01/2016/204/1IDTD ngay 15/08/2016 va phu luc s6 1503/2017/204/HDTD ngay 15/3/2017 voi Ngfin hang TMCP Dan ttr va Phat trien Viet Nam - Chi nhanh Hoan Kiem. Theo d6, C8ng ty dtroc cAp lion mac 390.000.000.000 VND trong thai hon 1 'tam Ice tir ngay kj, nham be, sung vAn luu Ong, bao lanh, ma UC. Hop ding &roc thay the bang hop d8ng s6 01/2017/204/11DTDHM-CTIN ngay 29/06/2017 cAp hon mac cap tin dung la 600.000.000.000 VND (du no vay t6i da toi moi thai diem 200.000.000.000 d8ng) trong yang 12 thing ke tir ngay kj, vii lai suAt &roc xac djnh trong tong Hop d8ng tin dung cu the. C8ng ty cam ket chuyen doanh thu tir hoot Ong san xuat kinh doanh ve tai khoan tien gal cua c8ng ty ma toi Ngan hang (mg vai doanh ses cho vay, t9 le tin dung dm B1DV va mac t6i thieu la 300 tS, VND/nam.
(viii) Hop d8ng tin dung hon mac s6 30/2016/HDTDHM ngay 20/07/2016 vai Ngan hang TMCP Hang Hai Viet Nam c6 hon mac tin dung 50 tS, VND, thai lion cap hon mac la 12 Chang Ice (Cr ngay 14 hop d8ng cho muc dich b6 sung vAn luu dOng phuc vu hoot dOng san xuat kinh doanh. Hop dOng dtroc thay the bang hop d8ng s6 96/2017/HDTD ngity 04/08/2017 cap hon muc tin dung 100 t VND. Thai han cua cac khoan tin dung trong hon muc vay kh8ng vuot qua 6 thing vai lai suit duqc xac djnh tai din de nghj giai ngan va dtrot dieu chinh theo tang thai ky. Tai san dam bao la bat Ong san toi thira dat s6 C1-49, to ban de, s6 KT01/1, 18 Cl-49 khu dan cu s6 1 Nguyen Tri Phtrang, phtrang H6a Thuan Tay, quan Hai Chau, thanh ph6 Da Nang va Hop d8ng the chap s6 c8ng chang 09/MSBHN-CTIN/BD ngay 21/08/2008. COng ty cam ket chuyen 110% doanh s6 phat vay ve tai khoan cua C8ng ty toi MSB.
MAU SO B 09 — DN/FIN Ban hanh theo Thong to s6 202/2014/TT-BIC ngay 22 thing 12 nam 2014 cua Bp Tai chinh
24
1111111•••• a • a 1111111111111111• •1111111••111111• 111111•111111 •1111111111111111
CONG TY CO PHAN VIEN THONG - TIN HQC BILCU DI N 158/2 ph6 Hong Mai, phutmg Quynh Lei, (pan Hai BA Tnmg, Thanh 118 HA Nei, Viet Nam THUYET MINH BAO CAO TAI CHINH HicIP NHAT (TIEP THEO) Cac thuyit mini; nay la m 3I b() ph On h9p Mani; va can dmIc dpc &mg thai vol Bao coo tai chinh hpp nhdi kem then
MAU SOB 09 — DN/HN Ban hAnh theo Th8ng to s8 202/2014/TT-BTC ngAy 22 tilting 12 nam 2014 Oa BO Tai chInh
22. VON CHU S6 HUU
V6n dAu ttr ctia chit so• ham
Thong du-v6n c6 phen
Quy DAu to triin
Ltd nhuOn chtra phan ph6i
Dan VND T8ng
SO du deu nAm trtrat 157.000.000.000 13.801.036.956 161.898.947.210 66.507.285.549 399.207.269.715 Lqi nhuan trong nam 79.642.480.224 79.642.480.224 Phan phi Ityi nhuan Mtn 2015 (29.607.373.747) (29.607.373.747) Truy thu thug nam 2015 (999.927.715) (999.927.715) Tang khac 3.128.607.750 3.128.607.750 Chi ph( kh8ng duvc trir (29.718.352) (29.718.352)
S6 dtr niim 157.000.000.000 13.801.036.956 161.898.947.210 118.641.353.709 451.341.337.875
Tang von (i) 164.850.000.000 (13.801.036.956) (64.983.050.246) (78.215.912.798) 7.850.000.000 Thang du vOn ctS phan ph& sinh (i) 2.512.000.000 2.512.000.000 Lqi nhuan trong nam - 167.420.519.815 167.420.519.815 Dieu chinh theo Bien ban thanh tra nArn 2016 (ii) 9.306.678.326 9.306.678.326 Thue truy thu vA phat cham nip (2.040.488.514) (2.040.488.514) Ira c6 tuc (i) (31.400.000.000) (31.400.000.000) Trich Quy Khen thuang PhAc lgi (i) (7.951.409.285) (7.951.409.285) Thu lao cho 1-10i d6ng Quan trj %/a Ban Kiem soot (i) (896.871.889) (896.871.889)
S6 dir cu6i nam 321.850.000.000 2.512.000.000 96.915.896.964 174.863.869.364 596.141.766.328
Ghi chic
(i) Theo Nghj guy& s6 15/2017/NQ-DHDCD ngay 11/05/2017 dm Doi hei ang c8 &Mg thutmg nien nam 2017:
➢ C8ng ty Oat hAnh co Olen thuerng cho co (long hien hQu theo ti le 1:1. Ngu6n chia c6 phieu thuang lAy to Lai nhuAn chua phan ph6i, Qu9 DAu ttr phat tri6n vA ThOng du vOn co phAn. NO), 30/09/2017, Cong ty da hoAn tAt thu tuc !bat hAnh c6 phieu thuemf.
➢ Cong ty phat hanh c8 phieu theo chucrng trinh Iva chqn cho nguori lao dOng trong C8ng ty. T8ng s6 c6 phieu phat hAnh IA 785.000 el, phieu, gia ban 13.200 d8ng/c8 phi6u. NO), 11/10/2017, Cong ty da hob tAt thu tvc Oat lanh c6 phi& theo chuong trinh Iva chqn cho ngubi lao Ong, thong du vOn c8 phan phat sinh IA 2.512.000.000 VND.
> Lai nhuan sau thug slam 2016 cua Cong ty se duvc trich Quy khen thudrng phtic lqi 7.951.409.285 VND, trick b8 sung thu lao (thuang) cho 1-10i dOng Quail in %/A Ban Mem soot nam 2016 IA 896.871.889 VND, vA chi Ira c6 tuc of 2015 IA 31.400.000.000 VND.
25
a is CONG TY CO PHAN VIEN THONG - TIN HQC BIM DIEN MAU SOB 09 — DN/IIN
158/2 ph6 Hang Mai, phutyng Quijnh Lea, club Hai BA Thrng, Ban hanh theo Thong to sa 202/2014/TT-BIC
111 Thanh pha Ha Nai, Vift Nam ngay 22 Mang 12 nom 2014 cal B6 Tai chinh THUYET MINH BAO CAO TAI CHINH licIP NHAT (TIEP THEO)
• Ctic thuyelt minh nay la mot b0 phan hqp thimh va can &roc eloc dung thai vol 13tio coo la; chinh hop nhtit kern theo
II 22. VON CHU Se) IfCrU (TIEP THEO)
Ghi chit theo):
(ii) Theo Quyit djnh s6 1027/QD-TTr ngay 15/11/2017 ciia Thanh tra BO Tai chinh ve viec thu vac) tai khan torn gift cac khan bin phat hien qua thanh tra tai chink
Tinh hinh g6p von caa Cling ty tpi ngay 31 thong 12 nom 2017:
V6n di Op tai ngay 31112/2017
VND (%) T4p doan Buu chinh Vin thong Vitt Nam 101.171.080.000 31,43 Cac c6 dOng khac 220.678.920.000 68,57
321.850.000.000 100
Tinh hinh phat hanh a phidu ciao Cong ty tpi ngay 31 thiing 12 nom 2017:
Nam nay Nam trtrirc C6 phieu C6 phieu
S6 'wing c6 phieu (Ling ky phat hanh 32.185.000 15.700.000 S6 Wong c6 phieu da ban ra cOng chung 32.185.000 15.700.000 + a phitu ph6 thong 32.185.000 15.700.000 S6 luqng c6 phieu ducrc mua loi S6 Itrqng c6 phieu dang luu MAI 32.185.000 15.700.000 + C6 phieu ph6 thong 32.185.000 15.700.000 Menh gia c6 phieu dang Itm hanh ((Icing): 10.000 10.000
Trong nom, Cong ty da chi tra c6 tirc cho clic c6 &Ting vai t6ng s6 tien la 29.815.263.575 VND.
23. CAC KHOAN MVC NGOAI BANG
I. Ngo.i t cac loai ■ + USD 3.769,63 1.516,27
+ EUR 205,91 214.82
U 24. TONG DOANH THU VE BAN HANG VA CUNG CAP NCH VV
Nam nay Nam &trot VND VND
Doanh thu ban hang boa 2.549.715.937.347 1.482.749.516.092 Doanh thu cung cap djch vu 532.873.427.056 225.726.601.762
Doanh thu ban hang va cung clip djch vg 3.082.589.364.403 1.708.476.117.854
b) Doanh thu d61v(ri cic ben lien quan 1.321.816.687.423 193.739.697.188 (chi tiit tai thuvit minh s6 35)
25. CAC KHOAN GIAM TRU' DOANH THU Nam nay Nam truirc
VND VND Cgc khan giim tru. doanh thu 1.409.576.929 279.713.681 - Chiet khan thuong mai 1.409.576.929 279.713.681
• 26
SO cu6i aim S6 din nom
•
26.
27.
GIA VON HANG BAN VA CUNG CAP INCH VV Nam nay Nam truirc
VND Gia vein dui hang boa da bin 2.333.051.988.493 Gia vtm cna djch vu da cung cap 468.416.111.327 Hoan nh4p du phong gam gia hang thin kho (66.726.646)
VND 1.346.790.011.481
190.950.634.966
C(ing 2.801.401.373.174 1.537.740.646.447
DOANH THU HOT DQNG TAI CHINH Nam nay Nam tnthc
VND VND
Lai tin giri 29.488.149.941 12.813.225.058 Lai chenh Itch tY a C6 tirc nhen dtrqc chic
3.175.529.406 7.010.000.000
5.656.008.567 5.670.000.000
Doanh thu tir hop efong hop tic dau to 18.055.556 Cong 39.673.679347 24.157.289.181
28. CHI PHI TAI CIA:NM Nam nay Nam trerc
VND VND Lai tin vay 41.088.453.824 15.482.959.094 LS chenh lech tY gia 1.834.012.787 6.860.217.968 Lai chem tra, phi LC ngin hang, phi bao linh 5.482.471.109 5.329.276.393 Dv phong dAu to dai han 1.810.934.216 Hoin nhep dtr phong diu to tai chinh (619.512.333)
Cling 47.785.425387 29.483.387.671
29. CHI PHI QUAN LY DOANH NGHItP — CHI PHI BAN HANG Nam nav Nam truirc
a) Cic khoin chi phf quiin If doanh nghiOp phit sinh trong nim VND VND
Chi phi nhin vien quan ly Chi phi vet liOu pan ly
57.931.198.226 11.407.211
30.934.548.233 110.888.993
Chi phi d6 dung van phong 1.332.036.176 1.121.312.639 Chi phi khAu hao TSCD 1.563.479.062 1.099.425.837 Thud, phi va ie phi 1.022.796.509 1.770.086.716 Chi phi dtr phong 1.182.500.000 4.130.186.380 Trich Quy Phat trie'n Khoa hoc Cong ngh0 5.000.000.000 - Chi phi djch vu mua ngoii 4.235.618.678 4.587.984.823 Chi phi bang tin khac 19.145.223.673 18.871.889.633
Ctong 91.424.259.535 62.626.323.254
b) Cac khoin chi phi ban hang phit sinh trong nam Chi phi bac) hanh 6.568.054.019 541.831.563 Chi phi djch vu mua ngoii 634.168.739 2.028.194.420 Chi phi bang tin khic 1.589.500.000 378.236.989
COng 8.791.722.758 2.948.262.972
c) Cfic khoin ghi g,iato chi phi gain ly doanh nghiep Han nhep dtr phong phai thu kh6 doi (14.277.826.843) Co)ng (14.277.826.843)
U
II
IN
2
II
II
II
U CONG TY CO PHAN VIEN THONG - TIN HQC BUU DI EN MAU SO B 09 — 158/2 ph6 H6ng Mai, phtrang Qujiah Loi, quiin Hai Ba Thing, Ban hanh theo Thong to s6 202/2014/TT-BTC
111
Thank ph6 Ha NOi, ViOt Nam may 22 thing 12 nam 2014 cila BO Tai chinh THUYET MINH BAO CAO TAI CH1NH HQ? NHAT (TIEP THEO) Cac thuyit mini? nay M m'Ot b¢ ph4n hop thanh va cim dutic doc eMng then yeti Belo cdo tai chinh hop nh4t kim theo
•
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CONG TY CO PHAN vrEN THONG - TIN HOC BIM MEN MAU S6 B 09 — DN/HN 158/2 ph6 H6ng Mai, phueng Quynh Lei, quirt Hai Bi Tnrng, Ban hanh theo Thong to se 202/2014/TT-BTC Thinh phe Ha Nei, Viet Nam ngiy 22 thing 12 nam 2014 oh BO Tai chinh THUYET Cac thuyet
30.
MINH BAO CAO TAI CRINH HOP NHAT (TIEP THEO) minh nay la meg 120 phan hop thanh vi2 cdn duce eloc eldng theri viii Bao cao tai chinh hop nhdt kem theo
CHI PHI SAN XUAT KINH DOANH THEO YEU TO Nam nay Nim tru&c
VND VND Chi phi nguyen lieu, vat lieu 22.831.302.538 18.568.711.350 Chi phi nhin ding 158.033.919.569 113.111.540.181
11 Chi phi khiu hao tai sin c6 djnh 8.503.227.580 9.618.761.471
Thud, phi vi le phi 1.022.796.509 1.770.086.716 Chi phi du phong 7.750.554.019 4.130.186.380 Trich Quy Phat trier Khoa hoc Cong nghe 5.000.000.000 Hoin nhip du phang (14.330.956.709) Chi phi djch vu mua ngoii 678.241.564.199 109.506.753.787 Chi phi khic bang tin 61.408.956.211 43.641.012.818
COng 928.461.363.916 300.347.052.703
31. CHI PHI THUE THU NHAP DOANH NGHItP 114N HANH Nam nay Nam &irk
VND VND Chi phi thus TNDN tinh tren thu nhOp chili thus nam hien hinh 40.386.799.859 19.575.961.123 Trorigitt Cong 0, Cd phdn Viln thong - Tin hoc Buu die'? 39.906.775.774 19.543.864.280 Cang ty TNHH MTV Thanh loan Vim thong Tin hoc Buu die, 480.024.085 32.096.843
Tong chi phi thud TNDN hien hinh 40.386.799.859 19.575.961.123
•
• 32.
111
LAI CO BAN TREN CO PHIEU
Viec tinh town lai tren c6 phik ca ban phan b6 cho cac c6 deng stir hOiz c6 phik phi) thong caa Cong ty me duqc thuc hien ten co se7 cac s6 lieu sou:
Nam nay Nam tnr&c ■ VND VND
Lqi nhuin kE toan sau thus 167.420.519.815 79.642.480.224
II Trich Quy khen tinknig phtic lqi 7.951.409.285 Trich be sung thu lao (thuong) cho Hei (long Quin trj vi Ban
II Ki6m soar nam 2016 896.871.889 Lqi nhuin dt tinh lai ca bin ten ce phik 167.420.519.815 70.794.199.050
IN S6 binh quirt gia quyen caa ce phieu ph6 thong dE tinh lAi tren ce phik 19.876.630 15.700.000
II Lai ca bin tren c6 phieu 8.422,98 4.509,18 Menh gia ten mOi c6 phiSu (VND/G6 phieu) 10.000 10.000
11 Hien tai, Ceng ty chua c6 kE hoach phin chia id nhuin nom 2017. Theo do, lqi nhuin dE tinh lai ca ban rren co phik la lqi nhuin kE tok sau thuC thu nhap doanh nghiep nam 2017 chua tinh inh Wong cita guy khen thueng, phac lqi (nett ce).
Theo qui djnh tai Thong to s6 200/2014/TT-BTC ve Chi de KS toan doanh nghiep Viet Nam, guy khen • thueng phac lqi duqc trick rir lqi nhuin sau thud can dtrqc loai ra Ichoi lqi nhuin sau thud khi tinh lai ca
bin tren ce phi& Do vay, lai ca bin tren c6 phik ciao nam 2016 &qv xac djnh lai la 4.509,18 VND (se trinh biy tren Bao cao tai chinh nam 2016 li 5.072,77 VND).
•
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11
11
11
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• • • a • a • • • • • • a • • • • • • • a • • • • •
CONG TY CO PHAN VIEN THONG - TIN HQC BU1.1 DIEN MAU So B 09 — DN/HN 158/2 Ole Wog Mai, phuirng QuSmh L6i, quart Hai Ba Trung, Ban hanh theo Th6ng to s6 202/2014/TT-BTC Thank 06 Ha Nei, Viet Nam may 22 thing 12 nam 2014 dia Be Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) Cac thuyit minh nay M mOt b5 phOn hqp thimh va cdn dux (19c eliing thai voi Belo cao tai chinh h9p kem theo
33. BO PHAN THEO L1NH KINH DOANH VA THEO KHU Visit DIA LY
Thong tin be phan ducc trinh bay theo linh vvc kinh doanh va khu Arc dja
Khu vyc dja If
Trong nam, hoot deng cua C6ng ty chi tap trung chit yeti 6 Van phtmg C6ng ty tai thanh phb Ha Nei, Chi nhinh He Chi Minh chitin tS, le khong ding ke. Do do, Cong ty khOng lap bao cso be phan theo khu Arc dja
Linh voc kinh doanh
Cong ty chi hoot deng kinh doanh trong met linh vvc vien th6ng tin hoc. Do d6, C6ng ty kh6ng lap bio cio be phan theo link vuc kinh doanh.
34. CONG CU TAI CHINH
Quin If nil ro v6n
Cong ty suan 15, ngu6n v6n Oam dam bao rang .C6n$ ty co the vtla hoot deng roc vira da h6a ich cua cac c6 (long th6ng qua toi uu h6a s6 du ngu6n v6n va cOng nq.
Cdu trac von cats Cong ty g6m c6 cic khoan nq than (bao gbm cac khoan vay nhu da trinh bay tai Thuyit minh s6 21 trir di tien va cac khoan tuang throng tien) va phtm v6n caa chit se hflv bao g6.m v6n g6p, cac guy du tit, lqi nhuiin sau thug chua phan ph6i.
He s6 clan biy tai chinh caa C6ng ty nhu sau: Sb cacti Dam SO dila nim
VND VND
Cac kitoin vay 1.194.524.296.904 415.675.480.184 Trir Tiin va cac khoin tuang throng tiin 808.323.249.253 542.790.137.601 Nq thuan 386.201.047.651 V6n chi sir hiu 596.141.766.328 451.341.337.875 Ty l nq thuan tren von chit soy hay 0,65
Cic chinh sich ki twin chat yEu
Chi tier cac chinh sach ki toan chit yiu va cac phucrng phap ma C6ng ty ap dung (bao gOm cac tiiu chi di ghi nan, ca sa xac djnh gia trj vi ca sa ghi nhan cac khoan thu nhap va chi phi) d6i v6i ttIng loai tai san tai chinh va Ong nq tai chinh duqc trinh bay tai ThuyEt minh s6 5.
Tai sin tai chinh tits C6ng ty chit yeu bao g6m tien mat, tien gin a ac t6 chin tin dung, cac khoan phii thu khitch hang, phii thu Ichac, ac khan diu to tai chinh khac. Cong no tai chinh cia Cong ty bao g6m ac khoan vay, cac khan phai tra ngtrtri ban, chi phi phai tri va cac khoan phai tri phai n6p ngin han lchic.
.0
V
29
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Il CONG TY CO PHAN VIEN THONG - TIN HQC stru DIEN MAU SO B 09 — DN/HN 158/2 phi 1-16ng Mai, phutmg Quynh Lt5i, club Hai Ba Tnmg, Ban hinh theo Thong to s6 202/2014/TT-BTC
I Think h6 Hi N0i, Viet Nam ngay 22 thing 12 nam 2014 cua BO Tai chinh THUY T MINH BAO CAO TAI CHINA HQP NHAT (TIEP THEO)
III COc thuyit minh nay la m(51 b¢ pkm hip thanh va can dzfoc dpc eMng then vai Belo coo tai chinh hip nhtit ken theo
11 34. CONG CV TAI CHINH (TIEP THEO)
II Cric logi Ong cg tai chinh
II Gii tri s6 ki min S6 co6i nim g du nim
III i gi tx IV1ptui Gig 26c Dw nhant VND VND VND VND
II
II
IIII
Nq Mai tri tii china
Gii trj s5 ke town S6 cu6i nim S6 Qin !tam
VND VND
Vay vi nq 1.194.524.296.904 415.675.480.184 Phai tra ngutri ban, phai tra Ilk 476.597.751.914 537.301.731.746 Chi phi phai tri 49.098.807.422 9.139.302.630
1.720.220.856.240 962.116.514.560
Cong ty china danh gii gift trj hgp 1y cua tii san tai chinh vi cong nq tii chinh tai ngay ket thuc nien dq k6 town do Thong to s6 210/TT-BTC ngay 6/1 1/2009 ("Thong to 210") cua B6 Tai chinh cling nhu oic quy djnh hi4n hinh chug o5 huOndran cg the 4 vic xic djnh gin trj hcop ly cua cac tai san tai chinh vi deg nq tai chinh. Tong to 210 yeu ap dung Chain myc Bao cio tai chinh qu6c tt~ vs viec trinh bay BA° cio tai chinh hgp
a nhAi vi thuyet minh thing tin d6i voi deg cir tai chinh nhung Ichong Qua ra hurting din tuong &rang cho vi6c ■ danh gin va ghi nhan ding cg tai chinh bao g6m ca ap dung gin trj hcrp ly, nhim phi hgp voi Chain mtrc Bao
cao tai chinh qu6c ti.
Quin If rid ro v6n
Cong ty quin tri ngu6n v6n nhim dam bao rang Cong ty c6 thF vtla boat ding lien tyc vim t6i da h6a lqi ich cal cac co dong thong qua t6i uu hr5a s6 du ngu6n v6n vi deg nq.
Cau truc vin cua Cong ty g6m c6 cac khoan nq thuAn (bao g6m cac khoan vay ml di tien va cac khoan
111 twang throng titn) vi phin v6n thu0c so hffu cua cac c6 dOng cua Cong ty (bao g6m v6n g6p, cac guy dint trtl va lqi nhuin sau thus china phin ph6i).
111 Myc tieu quin 1y rtii ro tai chinh
Rhi ro tai chinh bao g6m rill ro thj trutmg va riu ro thanh khoan.
Mil ro that triton
Hog dOng kink doanh cua Cong ty se chit' riu ro thj trutmg,.bao red ro t9 gii, rid ro lai suit, rii ro vS hang hem, tai ro tin dyng va cac ro ve gia khac, nhu ce phieu.
11 Rii ro that tnrc'mg (nip theo)
■ Rini ro ve 0'1 gici
Cong ty se chju rid ro khi c6 sir bib ding 4 ty' gin h6i doii lien quan den cac hog ding kink doanh cua Cong ty khi Cong ty mua vi ban cac loai hang hOa bing cac loaf ngoai ter 'chic yen ding an hach torn ki
■ toan cua COng ty . Cong ty quan 1y rai ro ty gii thong quan viec xem xet tinh hinh thj Yuen hien tai va dy
111
Tai sin di chink Tien vi cac khoan tucrng Qucmg Phai thu khach hang, phai thu khic Diu to dii ban Tai sin tai chinh khic
808.323.249.253 1.238.696.100.572
32.150.977.187 227.967.177
- (2.373.105.347) (1.191.421.883)
542.790.137.601 473.802.487.128
15.191.000.000 119.081.254
(24.107.496.777) (1.810.934.216)
)8.
G :H
Tt
2.079.398.294.189 (3.564.527.230) 1.031.902.705.983 (25.918.430.993)
30
I
PI CONG TY CO PHAN VIEN THONG - TIN HQC BLrU DI(N MAU SO B 09 — DN/FIN 158/2 ph6 H6ng Mai, phuong Quynh Loi, quan Hai Ba Tnmg, Ban hanh theo Thong to s6 202/2014,TT-BTC
rt
Thanh gh6 Ha Ni.6 Viet Nam ngay 22 thing 12 nam 2014 dm 136 Tai chinh THUYET MI NH BAO CAO TAI CHiNH HQP NHAT (TIEP THEO)
ri Ccic thuyt minh nay la mat ba phan hop thanh va can duoc doe clang that vol Bao cao lai chinh hop nhdt kin: theo
a 34. CONG CV TAI CHINH (TIEP THEO)
Rzii ro ve ty gia (tieP theo)
kien khi cong ty cc') ke hoach mua ban hang boa trong twang lai bing ngoai te. Cling ty chtra sir citing bat ky cong cu tai chinh phai sinh de phong ngira nii ro ngoai te.
Rill ro !di suit
• Rin ro lai_suat,cita Cong ty chit y6u lien quan den cac khoan tien va cac khoan vay. Cong ty chiu ro khi suit bien done. Rinro nay se do Cong ty quart ly bang cach duy trt Or mirc d6 hcp ly cac khoan tien giri, tien vay veri lai suit co dinh va lai suit tha noi, phan tich tinh hinh canh tranh tren thi truang, theo dOi sir bien ding dm nen kinh te trong nuac va the glen de co dugc cac lai suit co Igi cho Citing ty va sir dung cac don bay tai chinh hieu qua.
Rtii ro ve gia hang hoa
Cong ty mua hang hOa de phuc vti boat dgng kinh doanh, nen Cong ty se chiu nit ro tir viec that' doi gia ban cita hang hOa. Cong ty quan ly raj ro hang hOa bang viec theo doi va phan tich thong tin lien quan den thi truang hang hoa ma Cong ty kinh doanh nhana attic dich phuc vg cho thtri diem mua ban hang hOa, ke hoach kinh doanh va xac dinh dinh mire ton kho hcrp ly. Cong ty chua sir dung cac cOng cu tai chinh phai sinh de phong ngira cac riti ro ve hang hOa.
Rui ro tin dung
11 Rin ro tinh dung la rin ro ma mat ben tham gia trong mat cong cu tai chinh hoac mat hcrp &Ong ma khach hang khang thuc hien nghia vu ctia mirth, nen lam cho °Ong ty bi ton that ve tai chinh. Cong ty se chiu rid ro
■ tin dung chti yeu doi vcri cac khoan phai thu tir khach hang va tir boat ding tai chinh, nhu tien gin ngan hang.
Doi veri cac khoan phai thu khach hang: Cong ty quan raj ro doi yen cac khoan phai thu chra tren cac chinh sack. thti tgc kiem soat ding nhu du phong ng phai thu kho dOi. COng ty theo dOi chat the cac khoan phai thu, phan tich tinh hinh tin dung cda tirng khach hang tai time thai diem.
Doi vOi tien giri ngan hang: Cong ty duy thuc hien giri tien tai cac ngan hang ma Cong ty danh gia la co uy tin va có quan he lau nam veri Cong ty.
Quin ro thanh khocin
111 Day la rut ro khi Cong ty gap khO khan trong viec thuc hien cac nghia vg tai chinh do thieu von, chit yeu la do cac tai sin tai chinh va cong ng phai tra chinh co cac thin diem dao han khac nhau..Tinh thanh khoan dugc Cong. ty quan ly nharn dam bao phu trai cOng ng den hail va san den han trong nam mirc co the dugc kiem soat doi Val so von ma COn5.: ty tin rang có the tao ra trong nam do. Chinh sach cua Cong ty la theo dOi thuang xuyen cac yeu can ve thanh khoin hien tai va du kien trong twang lai nham dam bao Cong ty duy tri du mdc du phOng tien, cac khoan tuong ducrng tien„cac khoan vay., va du von ma cac chit sa hUu cam ket gOp nham dap img cac quy dinh ye tinh thanh khoan ngan han va dai han.
Cac bang duOi day, trinh bay chi tiet cac mirc dao han theo hop dOng con lai doi veri tai san tai chinh va cOng ng tai chinh phi phai sinh va thai han thanh town nhu QA dugc thoa thuan. Cac bang nay dugc trinh
■ bay dua tren clang tien chua chiet khau ctia tai san tai chinh va dong tien chtra chiet khau cua cong ng tai chinh tinh theo n&ay soma nhat ma COng ty phai tra. Viec trinh bay thOng tin tai san tai chinh phi phai sinh la can thiet de hieu dugc viec quan ly riti ro thanh khoan ctia Cong ty khi tinh thanh khoan dugc quart ly tren co sa ding ng va tai san thuan.
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CONG TY CO PHAN VIEN THONG - TIN HQC BU DIN MAU S6 B 09 — DN/HN 158/2 pile HOng Mai, phuang QuYnh Lai, quOn Hai Ba Tnmg, Ban hanh theo Thong to s6 202/2014/IT-BIC Thanh 06 Ha Ni.O Viet Nam ngay 22 thing 12 nam 2014 cila BO Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TItP THEO) Cac thuyit mink nay la m¢t b¢ ph4n hop thanh va can duce d9c c:Mng th&i vai Bao cao tai chink hop nhcit kem theo
34. CONG CI) TAI CHINH (TIEP THEO)
Quin ly rui ro thanh khanip theo)
Tyr 1 nim tra luting
Teen 1 nim den 5 nim
Tren 5 nim C§ng
TOi ngay 31/12/2017 VND VND VND VND
Tien va cac khoan tucmg ducmg 808.323.249.253 - 808.323.249.253 Phai thu khich hang. phai thu khac 1.238.696.100.572 - 1.238.696.100.572 Diu to dal hp - 32.150.977.187 - 32.150.977.187 Tai sin tai chinh khac 5.000.000 222.967.177 227.967.177
2.047.024.349.825 32.373.944364 - 2.079.398.294.189
Vay va nq 1.194.524.296.904 - 1.194.524.296.904 Phai tra nguai ban, phai tra khac 475.700.897.024 896.854.890 476.597.751.914 Chi phi phai tra 49.098.807.422 49.098.807.422
1.719.324.001.350 896.854.890 - 1.720.220.856.240
Chenh Itch thanh khoin rang 327.700348.475 31.477.089.474 359.177.437.949
Tir 1 nam tra Tan 1 nim Teen 5 nim COng suong den 5 aim
Tai nay 01/01/2017 Tien va cic khoin tuong ducmg 542.790.137.601 542.790.137.601 Phai thu khach hang, phai thu khic 473.802.487.128 473.802.487.128 Dau to dai han 15.191.000.000 15.191.000.000 Tai sin tai chinh khac 109.081.254 10.000.000 119.081.254
1.016.701.705.983 15.201.000.000 - 1.031.902.705.983
Vay vi nq 415.675.480.184 415.675.480.184 Phai tra ngufri ban, phai tra khic 536.334.058.981 967.672.765 537.301.731.746 Chi phi OW tra 9.139.302.630 9.139302.630
961.148.841.795 967.672.765 962.116314.560
Chad] led thanh khoin rang 55.552.864.188 14.233.327.235 69.786.191.423
Ban Tang Guam dac danh gia mix tap trung rai ro thanh khoan ar miic thip. Ban Tang Guam dec tin twang rang Cong ty c6 the tao ra dii nguOn lien di dip (mg cac nghia vp tai chinh khi den hin.
32
CONG TY CO PHAN VEEN THONG TIN HQC BITU DIEN MAU SOB 09 — DN/IIN 158/2 ph6 Hong Mai, phuirng Qujrnh Lai., quail Hai BA Thing, Ban hanh theo Thong to s6 202/2014/TT-BTC
• Minh h6 Hi NOi, Viet Nam ngay 22 thing 12 ram 2014 cua BO Tai chinh THUY T MINH BAO CAO TA! CHiNH HQ? NHAT (TIEP THEO) Cac thuyet minh nay M mOtbc5phan hqp thanh va can cluor doc cMng then vai Belo coo tai chinh hop nhcit kem theo
35. NGHIP VV VA SO DU' VeiI CAC BEN LIEN QUAN
111 Trong nom, ngoai giao djch vai ben lien quan dA duqc trinh bay tai Thuyet minh s6 22 — V6n se; hfru, Cling ty co giao dich vi s6 du tong yeu vai cic ben lien quan nhu sau:
a Giao djch vIri cic ben lien quan
Bin hang h6a vi did: vg Tap doin Bun chinh - Vien thong Viet Nam CTCP Thtrong mai Vien th6ng - Tin hoc Buu dien
Mua hang h6a vi djch vg Tap down Buu chinh - Vien thong Viet Nam CTCP Thuang mai Vigil thong - Tin hoc Btru dien
S6 du vtri cic ben lien quan
M6i Aran h" Nim nay Nim tnnfrc VND
1.321.816.687.423 VND
193.739.697.188 C6 dong
Cling ty lien kit 1.272.838.722.377
48.977.965.046
84.516.196.894
143.277.602.699
50.462.094.489 i =1
49.677.479.626 * Cling ty lien kit Cling ty lien kit
297.747.282 84.218.449.612
194.746.693 '
49.482.732.933 ,
M6i quan he S6 cu6i aim S6 din nam VND VND
Cic khoin phii thu 784.210.964.931 81.941.359.897 T#p doin Buu chinh - Vien thong Viet Nam C6 &mg 784.210.964.931 36.749.764.703 CTCP Thuang mai Van thong - Tin hoc Btru (lien Cling ty lien ket 45.191.595.194
Cic khoin ngtriri mua tri tiin try& 552.594.986 812.025.989 Tap down Bin] chinh - Vier' th6ng Viet Nam a (long 552.594.986 812.025.989
Cic khoin phii tri 3.620.260.647 1.358.733.258 Tap damn Buu chinh - Vier) thong Viet Nam C6 dong 265.166.289 311.431.344 CTCP Thtrong mai Vien th6ng - Tin hoc Buu dien Cong ty lien kit 3.355.094.358 1.047.301.914
Thu nh#p via Ban T6ng Giim d6c vi HO atng Quin trj duct lurikng trong nim nhu sau:
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Nim nay Nam trutrc
VND VND
11.522.911.836 5.409.904.684 Luang
Nguy n Trf Dung Nguyen Ng9c Sun Trin Qu6c Tuin Tong Guam d6c ICE tan trwong Ngtroi
r Ha NOi, ngay 28 thcing 03 nom 2018
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