San lifting San

TAP ROAN BUt CHiNH VIEN THONG VIVI' NAM CONG TY CO PHAN DICH VU WY THU .AT VIEN THONG — TST

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Giai trinh nguyen nhan cua y kien nso4i trir trong Bao cao Tai chinh hop nhAt cua Cong ty TST dä duvc soat xet ctia kiem toan vao ngay 31 thing 12 'lam 2017.

* Trong qua trinh kiem town va soat xet Bao cao Tai chinh hop nil& nam 2017 dm Cong ty Dich vu K9 thuat Vien thong TST, Cong ty TNHH Kiem Wan va Ttr van A&C co dua ray lien loai trg ve so lieu ciia Chi nhanh Thanh pho Ho Chi Minh tad thai diem ket thdc ngay 31.12.2017.

Nguyen nhan: Theo Quyet dinh so 54/QD-TCHC ngay 28 thing 01 nam 2013 dm Tong giarn dOc Cong ty Dich vu K9 thuat Vin thong TST ve viec 1)6 nhiem can 1DO' thi Ong NO Van Hiep giarn doc Phu trach Chi nhanh C6ng ty TST tai thanh pho H6 Chi Minh — dugc mien nhiem moi chirc vu trong Chi nhanh Cong ty TST tai TP Ho Chi Minh ke ngay 01/02/2013. Ong NO Van Hiep c6 trach nhiem ban giao cong viec cho ngugi ke nhiem xong trugc ngay 08/02/2013.

Nhung trong thtrc to 6ng Ngo Van Hiep da khong lam thu tuc ban giao cho ngtrai ice nhiem la Ong Nguyen Hoang Tam, va Ong Hiep cling khong kj, va dong dau Bao cao Tai chinh nam 2012 trugc soat xet kiem toan caa Chi nhanh TP H6 Chi Minh nen bac) cao nay chi dugc 14 boi ngugi lap

ke la Ong Chu Manh Hung, dong tiled Ong Hiep cung

khong ban giao cac chirng ke toan va con dau - la co so. de cung cap so lieu phtic vu cho cong ,tacs soat xet kiem toan dia COng ty Kiem toan Grant Thornton. Chi nhanh Thanh pho H6 Chi Minh ( Cong ty Klein toan dugc ky hop (long de soat xet BCTC cua cong ty TST nam 2012) va Cong ty Kiem toan A&C chi nhanh Ha not ( Cong ty Kiem toan dugc 14 hop clang de soat xet BCTC ,c6a cong ty TST nam 2017) N/A cling khong hoan thin dugc cac ho so do cac doan Kiem toan yeu cau nhu xac nhan cong nq phai thu, phai tra vOi khach hang, nha cung cap va nhan vien dm chi nhanh, kh6ng xac nhan dugc se du cac tai khoan tai Ngan hang tai thei diem 31.12.2012 va. 26.03.2013 ( thai diem giai the chi nhanh) do str bat, hop tic 'Ong Hiep. Hien tai da co,quyet dinh giai the Chi nhanh, Mien nam va moi 116 so giay to' con ]ai dia Chi nhanh Mien nam da dugc niem phong de Ban giai the Chi nhanh tien hanh cong tic giai the.

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LONG TY CO PHAN oOo DICH VU THU,:ter VIEN THONG

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Giai trinh nguyen nhan chenh lech trong bao cao KQKD hop nhAt ctia Cong ty,TST nam 2017 sau soat xet Cong kiem town A&C chi nhanh Ha nOi so voi so lieu ding kS' flan] trtrO.c.

Trong nam 2017 lai hop shat sau thue cua Cong ty TST sau soar xet cua cong ty Kiem town A&C chi nhanh Ha n8i la 3.416.101.181 cl6ng, giam — 2.053.598.216 d6ng (-38%) so v&i bao cao dung kj, nam track chit yeu la do nguyen nhan mac dU tai cong ty me nam 2017 doanh thu va chi phi deu vugt so voi cong ky nam truo.c nhung tai cong ty HTSV ( cong ty con caacong ty TST) cac chi tiou doanh thu, chi phi lai khong dugc bang ding ky nam truck, (long, thoi song nam 2016 1ITSV co nhiing khoan thanh ly tai san lam lqi nhuan khac Lang hang ty 'Jong ma nam 2017 lai Wang con nen lgi nhuan hop nhat sau thue cOa Cong ty TST nam 2017 da sup giam hurl 2 ty (long so voi nam 2016.

Ha NOi, ligely 28 timing 03 nom 2018

giam d6c Ke tam trtrolng . "-,:-.00 T3 A-• v • 9,0

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44* Ali N • l'?..;" Tr' i Tiling Hitt! an Sy Kien

Ke loan truirog

TAP DOAN LONG HOA XA HOT CHU NGHIA 'MT NAM BU U CHiNH VIEN THONG \rip- NAM D()c I(ip - Ttr do - Hph phtic

LONG TY CO PHAN --000— INCH VI; KY THUAT \TIEN THONG

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Giii trinh nguyen nhan chenh loch trong bao cao KQKD hop nhAt cua Cong ty TST nam 2017 sau soot iet cua kiem town so vii so lieu trulfre kiem town.

Trong narn 2017 lai hop 'That sau thue cua COng ty TST sau sat xet cUa scang ty Kiem toan A&C chi nhanh Ha not la 3.416.101.181 ding, giam -455.582.727 dong(-91%) so vii bao cao tnrOc kiem town chit yeu la do Cong ty kiem loan A&C trich lap bo xung mot khoan clu• nhor_ cho k.hoan cone no phai thu kho dOi.

Hit Ntii, riga)/ 28 timing 03 nam 2018

Ngtroi 14p bieu

Sou Hong Sou

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BAO CAO TAI CHiNH HO'P NHAT CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2017

CONG TY CO PHAN DICH VU KY THLW" VIEN THONG

CONG TY Co' PHAN DICH VU KY THUAT VIEN THONG

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Trang

1. Muc luc 1

2. Bao car) ciia Ban Tang Giam diic 2 - 4

3. Bao cao kiem toan d(ic 14p 5 - 6

4. Bing can (lei ke toan hcrp nhAt tui ngay 31 thing 12 nam 2017 7 - 10

5. Bao cao ket qui hoot dOng kinh doanh hup nhAt cho nam tai chinh ket thic ngay 31 thang 12 nam 2017 11

6. BA° cao luu chuyen tien q hup nhAt cho nam tai chinh ket thiic ngay 31 thing 12 nam 2017 12 - 13

7. Bin thuyet minh Bao cao tai chinh h9p nhAt cho nam tai chinh ket fink ngay 31 thang 12 nam 2017 14 - 39

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CONG TY CO PHAN DICH VU KY THUAT VIEN THONG

BAO CAO CUA BAN TONG GIAM DOC

Ban TOng Giam d6c Cong ty Co phin Dich vu Ky thug Vier' th6ng (sau day goi tat la "Cong ty) trinh bay bao cao cua minh ding vai Bao cao tai chinh hop nhat cho nam tai chinh ket thtic ngay 31 thing 12

■ nAm 2017 bao gem Bao cao tai chinh hop nhat cua Cong ty va cong ty con (goi chung la "Nhorn Cong ty").

Khali quit ve Cling ty Cong ty la cong ty co phin boat dOng theo GiAy chimg nhan ding kj, doanh nghiep s6 0101334129, Bang kj, Ian dau ngay 07 thing 8 nAm 2000 do do SO ke hoach va Diu to Thanh ph6 Ha NOi cap.

Trong qua trinh hoat Ong C6ng ty da 15 lin dtr0c,Sa k'e hoach va Diu to Thanh ph6 Ha NOi cap b6 sung cac Giay chi nhan clang doanh nghiep ye viec thay dOi ten cong ty, nganh nghe kinh doanh va von dieu le

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Tru so chinh - Dia chi : S6 4A, 4B, 4C ph6 Vircmg Thira Vu, phirmg !Chuang Trung, quan Thanh Xuan,

thanh phe Ha N0i, Viet Nam - Dien thoai : 0243 736 69 84 - Fax : 0243 568 22 40

Hoat Ong kinh doanh cua Cong ty theo Giay chimg nhan (Tang kj, doanh nghiep la: Hoat dOng kien trite va to van ky thug co lien quan. Chi tiet: Do kiem cac cong trinh vien thong (chi hog Ong

tang ducre co quan Nha ntrot c6 tham quyen cho phep); Thiet ket cau ding trinh dan

dung, ha tang ky thuat; Tu van ky thu4t, lap cac du an dau ttr, thiet Ice tham dinh cac du an cong trinh, chuyen giao thug, cong nghe chuyen nganh vien thong, dien, dien tir, tin hoc; Mem dinh, ho fro. van hanh cac cong trinh vien thong, dien, dien dr, tin hoc (trir boat dOng Nha mere cam);

Ban buon may mac, thiet bi va pho Ong may khac. Chi tiet: Ban buon cap quang, cap d6ng, cap dien tin hoc, truyen hinh;

Ban buon thiet bi va linh kien dien dr, vien thong. Chi tiet: Ban buon vat to thiet bi vien thong;

Ban le may vi tinh, thiet bi ngoai vi, phin mem va thiet bi vien thong trong cac dm hang chuyen doanh;

Van tai hanh khach dtrOng sat;

Van tai hang hoa doling sit;

Van tai bang xe buj,t;

Van tai hanh khach dtthmg b0 khac. Chi Wet: Van tai hanh khach bang xe khach nOi tinh, lien tinh;

Van tai hang h6a bang throng b0;

Hoat clOng dich vu h6 tro..kinh doanh khac con lai chua &cm phan vao dau. Chi tiet: XuAt nhap khAu true tiep va xuat nhap khau uy thac vat ttr, thiet bi, phi ding, linh kien, may moc trong linh vuc buu chinh, vien thong, phat thanh, truyen hinh, dien, dien tir, dien dan dung, tin hoc, giao thong, ding nghiep, xay dung theo quy dinh hien hanh; Xuat nhap khau thiet bi, vat ttr, phi ding, linh kien phuc vu cho hog Ong san xuat kinh doanh cua Cong ty;

Dai lj, du lich. Chi tiet: Lir hanh nOi dia, la hanh quOc

Nha hang va cac dich vu an u6ng phuc vu km Ong;

Dich vu luu trti ngin ngay;

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CONG TY CO PHAN DICH VU IQ? THUAT VIA' THONG BAO CAO CCU BAN TONG GIAM DOC (tier) theo)

- Xay Ong ding trinh ky thuat dan dung khac. Chi tiet: Xay dung cac cong trinh dien den 35KV; Xay dung cong trinh nha cira nhu: Dutrng thay, ben cang va cac ding trinh tren song, cac cang du lich, cira ding, dap va de; Xay dung cac cong trinh din dung, ha tang k9 thuat;

Lip dal may moc va Net bi cong nghiep. Chi tiet: Lip dat cac cong trinh vien thong, dien tir, tin hoc; Xay dung cac cong trinh vien thong, dien, dien tir, tin hoc;

- Cho thue may moc, thiet bi va do dung hiru hinh khac. Chi tiet: Cho thue tai san hoat Ong, cho thue cac san pham thiet bi btru chinh vien thong, dien, dien tit, tin hoc;

- Hoat dOng chuyen mon, khoa hoc va cong nghe khac chtra dix9c phan vao dau. Chi tiet: Chuyen giao k9 thuat, cong nghe chuyen nganh vien thong, dien, dien dr, tin hoc;

Tir van, moi giai, &Au gia bit &Ong san, dau gia quyen sir dung &At. Chi tiet: Quang cao bit &Ong san;

Dai 1Sr, moi giai, &Au gia. Chi tiet: Dai ljr;

Sira chira may Lucie, thiet bi. Chi tiet: Sera chira, bao &rang cac cong trinh thiet bi vigil thong, dien, dien tir, tin hoc;

San xuat thiet bi truyen thong. Chi tiet: San xuat thiet bi buu chinh vien thong;

San xuat san phim dien tir dan dung. Chi tiet: San xuat cac thiet bi dien, dien ter, tin hoc;

Kinh doanh bat Ong san, guy& sir dung dat thuOc chu so. hau, chi sir dung hoac di thue. Chi tiet: Kinh doanh bat dOng san; Cho thue van phong, nha =Ong, kho bai.

HOi ding qualm tri va Ban dieu hanh, quan 157 Cac thanh vien HO clang quan tri va Ban dieu hanh cua Cong ty trong nam va cho den died diem lap bat) cao nay bao gam:

Hoi crang quan tri Ho va ten Ong Dang Durc Khoi

Chu tich

BO nhiem ngay 27 thing 4 nam 2016 Ong Phan S9 Kien Pho Chu tich

BO nhiem ngay 26 thing 6 nam 2014

Ong Nguyen Van Minh

Uy vien

BO nhiem ngay 26 thing 6 nam 2014 Ong Cao Hang Viet

Uy vien BO nhiem ngay 27 thing 4 nam 2016 Ong Dang Quang Trung iJy vien BO nhiem ngay 26 thing 4 nam 2017 Ong Dang Phan Diing

Uy vien Mien nhiem ngay 25 thing 4 nam 2017

Ban kiam soot Ho va ten Chirc vg Ngay be, nhiem

Chirc vu Ngay bo nhiem/mien nhiem

Ba Nguyen Thi Thu Hien Ong Pham Nhat Quang Ba Phan Thi Plurang Dung

Ban Tang Gidm (lac Ho va ten

■ Ong Phan Sy Kien Ong Le Anh Toan Ong Dang Quang Trung Ong Dang Phan Dung

Truang ban Thanh vier' Thanh vier)

Chi c vu Tang Giam dac Pho Tang Giam dac Ph6 Tang Giam d6c Ph6 TOng Giam d6c

Bo nhiem ngay 27 thing 4 nam 2016 Bo nhiem ngay 26 thing 6 nam 2014 Bo nhiem ngay 26 thing 6 nam 2014

Ngay ba nhiem/mien nhiem BO nhiem ngay 18 thing 01 nam 2013 BO nhiem ngay 22 thing 4 nam 2013 BO nhiem ngay 01 thing 01 nam 2017 Mien nhiem ngay 01 thing 5 nam 2017

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lDai d4n then pilaf) IWO Nguoi dai dien theo phap luat cua Cong ty trong nam va cho den thai diem lap bao cao nay la Ong Phan S9 Kien (b6 nhiem ngay 18 thing 01 nam 2013).

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CONG TY C6 PHAN DICH VU IC? THUAT VIEN THONG 111 BAO CAO CUA BAN TONG GIAM DOC (tit') theo)

Klein than vier' Cong ty TNHH ,Kiem toan va Tu van A&C da duac chi dinh kiern toan Bao cao tai chinh hop nhat cho nam tai chinh ket thilc ngay 31 thing 12 nam 2017 cua Nhom Cong ty.

Trach nhiOt ctia Ban Tiing Giant d'Oc Ban T6ng Gam dOc Cong ty chiu trach nhie'm lap Bao cao tai chinh hap nhat phan anh trung thuc va hap ly tinh hinh tai chinh hap nhat, lc& qua hog deng kinh doanh hop nhat NIA luu chuyen tien to hgp nhat cua Nhom Cong ty trong nam. Trong viec lap Bao cao tai chinh h9p nhat nay, Ban T6ng Giam dOc phai: • Chon lira cac chinh sach ke toan thich hap va ap dung cac chinh sach nay met cach nhAt quail; • Thuc hien cac xet doan va cac trac tinh met cach hap ly va than trong; • Neu ro cac chuan muc ke toan alp dung cho Nh6m Cong ty c6 &Tic tuan thin hay khong va tat ca cac

sai lech trong yeu da duet trinh bay va giai thich trong BA° cao tai chinh hap nhat; • Lap Bao cao tai chinh hap nhfit tren ca so. hog Ong lien tuc trir truing hap khong the cho rang

Nhom Cong ty se tiep tuc boat deng lien tuc; • Thiel lap va that hien he th6ng kiem soat nei be met cach huu hieu nham han the rui ro CO sai sot

trong yeu do gian lan hoac nham Ian trong viec lap va trinh bay Bao cao tai chinh hap nhat.

Ban T6ng Giam d6c dam bao cac s6 ke toan thich hop duct h.ru gift day du de phan anh tinh hinh tai chinh cua Nhom Cong ty vii muc de chinh xac h9p lY tai bat kY thol diem nao NIA cac s6 sach ke toan

• tuan thu the de ke toan ap dung. Ban T6ng Gam doc cting chiu trach nhi'em bao v'e an toan tai san cua Nhom Cong ty va do do da that hien cac bien phap thich hap de ngan than va phat hien cac hanh vi gian lan va cac vi pham khac.

Ban TOng Gam d6c cam ket da tuan thu cac you ca‘u neu tren trong viec lap Bao cao tai chinh hap nhat.

Phe duA't Ban can tai chinh Ban Tong Gam doe Cong ty phe duyet Bao cao tai chinh hop nhAt dinh kern. Bao cao tai chinh h9p nhAt da phan anh trung that va hap IY tinh hinh tai chinh cua Nh6m C6ng ty tai the.' diem ngay 31 thing 12 nam 2017, ding nhu ket qua boat deng kinh doanh va tinh hinh btu chuyen tien to cho nam tai chinh ket th6c cUng ngay, phu h9p vii cac Chuan muc Ke toan Viet Nam, ChE de Ke toan doanh nghiep Viet Nam va cac quy dinh phip 15, co lien quan den viec lap va trinh bay Bao cao tai chinh h9p nhat.

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Ngay 26 thing 3 nam 2018

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'4111)BAKER TILLY A&C CONG TY TNHH KIEM TOAN VA irtr VAN A&C A&C AUDITING AND CONSULTING CO., LTD.

2.0289/18/TC-AC

Headquarters

Branch in Ha Noi

Branch in Nha Trang

Branch in Can Tho wsviv.a-c.cons.vn

: 02 Truong Sou St, Tan Binh Dist, Ho Chi Minh City Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970

: 40 Giang Vo St., Dong Da Dist., Ha Noi City

: Lot STH 06A.01, Le Hong Phong II Urban Area, Phuoc Hai Ward, Nha Trang City

: 15-13 Vo Nguyen Giap St., Can Tho City

BAO CAO KIEM TOAN DOC LAP

KInh Eiri: CAC CO BONG, HQI BONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN DICH V1,1 KY THU4.T VIEN THONG

Chung tai da ki6in tan Bao cao tai chinh hop nhAt kern theo cua Cong ty Co phin Dich vu KS, thu4t Vin thong (sau day goi tit la "Cong ty") va cong ty con (goi chung la "Nhom Cong ty"),, &rot lap ngay 26 thug 3 nam 2018, tir trang 07 den trang 39, bao g6m Bang can doi ke toan hop nhat tai ngay 31 thang 12 nam 2017, Bao cao ket qua hoat dOng kink doanh hop nhAt, Bao cao ltru chuyen tien to hop nhAt cho nam tai chinh ket thuc cong ngay va Ban thuyet minh Bao cao tai chinh hop nhAt.

Track nhiem cila Ban TOng Giam dtpc Ban Tong Giam thic Cong ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hop ly Bao cao tai chinh hop nhat cua Nhom Cong ty theo cac Chuan muc Ke wan Viet Nam, Che d8 Ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va trinh bay Bao cao tai chinh hop nhat va chju trach nhiem ve kiem soat not 1)8 ma Ban Tong Giam doe xac dinh la can thiet de dam bao cho viec lip va trinh bay Bao cao tai chinh hop nhat khong co sai sot trong you do gian tan hoc nham lan.

Trach nhiem cua Kiem town vien Trach nhiem cUa chiing fed la dua ray kiL ve Bao cao tai chinh hop nhAt (Iva ten ket qua dm cuOc kiem toan. Chung toi di tien hanh kiem Wan theo cac Chuan muc Kiem toan Viet Nam. Cac chuan muc nay yeu cau churls toi tuan thu chuan muc va cac quy dinh ye dao doc nghe nghiep, lap ke hoach NIA thuc hien cuOc kiem toan dat duoc su dam bao hop 1j, ye viec lieu Bao cao tai chinh hop nhat cua Nhom Cong ty c6 con sai sot tong yeu hay khong.

C8ng viec kiem toan bao gom thuc hien cac thu tuc nhim thu thip cac bang chimg kiem toan ve cac so lieu va thuyet minh ten Bao cao tai chinh hop nhat. Cie dui tuc kiem toan dugc Ikra chon dua ten xet down cUa kiem toan vien, bao g8m danh gia rtii ro co sai sot trong yeu trong Bao cao tai chinh hqp nhit do gian lin hoac nham Ian. Khi thuc hien danh gia cac rut ro nay, kiem toan vien da xem xet kiem soat nOi bO cua Nhom Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh hop nhAt trung thuc, hop 1j, nham thiet ke cac thu tuc kiem toan plui hop v&i tinh hinh thuc te, tuy nhien khong nham nape Bich dua ray kien ye hieu qua dm kiem soat not by dm Nhom Cong ty. Cong viec kiem toan cling bao gam danh gia tinh thich hop cua cac chinh sach ke toan (trot dp dung va tinh hop ly cua cac tInh ke toan cfia Ban Tong Giam doe cong nhu danh gia viec trinh bay tong the Bao cao tai chinh hop nhAt.

Cluing toi tin Wong rang cac bang chUng kiem toan ma chung toi da thu thip duo-c la day dit va thich hop lam co sac cho y kien kiem toan ngoai trir cfra cluing toi.

..alF , ,ePOrGe.1 r^tr,,trr,

BAKER TILLY

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INTERNATIONAL

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Con HH Kim toan va yin A&C of

CHI NH4N

TRACHC6,41474 THI TORN VA TLI

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OA . 1?

BAO CAO KIEM TOAN (tiep theo)

Co. so. eila y kien kiem tofin ngoai trir ■ Chi nhanh cua Cong ty mg tai thanh ph6 Ho Chi Minh ("Chi nhanh") da giai the ngay 26 thing 3 nam

2013, tuy nhien, so lieu lien quan den tai san, cac khoan no phai thu, no phai tra dm Chi nhanh yin duoc Ong hqp va the hien tren Bac, cao tai chinh tong hqp cho ram tai chinh ket thac ngay 31 than 12 nam 2017 dm Cong ty me. Ca the:

Khofin muc Thuyet minh SO cuiii nam SO dAu nam Phai thu khach hang V.3 1.277.165.908 1.277.165.908 Phai thu khac V.5 12.753.473.404 12.753.473.404 Hang ten kho V.8 1.327.799.572 1.327.799.572 Tai san khac 177.418.736 177.418.736 COng 15.535.857.620 15.535.857.620

Phai tra nguoi ban V.13 2.807.326.139 2.807.326.139 Chi phi phai tra V.16 6.253.418.069 6.253.418.069 Phai tra khac V.1 8a 1.990.198.309 1.990.198.309 COng 11.050.942.517 11.050.942.517

Cong ty chua thirc hien ra soat, dei chieu cac se lieu co lien quan dm Chi nhanh xfic dinh va ghi 111 nhan phi' hqp gia trj tai san, no phai thu co the thu hei va ngbia vv nq phai tra, cling nhu dinh gia va

ghi nhan cac khoan ton that tai san (neu co). Chung toi khong the thu thap &roc day du bang chUng kiem wan thich hop de danh gia anh hung cua cac van a neu tren den bao cao tai chinh hqp nhat cua Nhom Cong ty cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017.

Y Ian hien' town ngoai trir Theo 5/ kien cua chUng toi, ngoai trir ,anh Wong ctia van neu tai loan "Co sir kien kiem toan ngoai tire, Bao cao tai chinh hop nhat da phan anh trung thuc va hop 1Sr, tren cac khia canh tong yeu tinh hinh tai chinh bop nhat cua Nh6m Cong ty tai ngay 31 thing 12 nam 2017, cling nhtr ket qua hoat Ong kinh doanh hop nhat va tinh hinh luu chuyen ti'en to hop nhat cho nam tai chinh ket thac ding ngay, phii hop veri cac Chian muc Ke toan Viet Nam, Che de Ke toan doanh nfhiep Viet Nam va cac quy djnh phap 1y co lien quan den vies lap va trinh bay BA° cao tai chinh hop nhat.

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Pham Quang Huy - Pho Giant dOc VA Minh Khoi - Kim toan vien So Gay CNDKHN kiem town: 1409-2018-008-1 Sd Gay CNDKHN lckim loan: 2897-2014-008-1

Ha Nei, ngay 27 thing 3 nam 2018

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CONG TY CO PHAN DICH VI) KY THUAT VAN THONG Dja chi: S6 4A, 4B, 4C ph6 Vuong Thira Vii, phuang Khuong Trung, quan Thanh Xuan, thanh ph6 Ha N6i

BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ktt thilc ngay 31 thang 12 nam 2017

BANG CAN DOI ICE TOAN (Dang day dii)

Tai ngay 31 thang 12 Want 2017

NHAT

Don vi tinh: VND

U Ma Thuyet TAI SAN so minh s6 cu6i nam SO dill nam

A - TAI SAN NGAN HAN 100 235.310.507.827/ 161.422.884.575

I. Tien va cfic khoan ttrang throng tin 110 V.1 8.000.041.091 7.465.680.717 1. Titn 111 8.000.041.091 7.245.680.717 2. Cac khoan twang throng titn 112 220.000.000

II. Dan tir tai chinh ngin hqn 120 1. ChUng khoan kinh doanh 121

U 2. Dir phong giam gia chting khoan kinh doanh 122 3. Dau to nam girl dtn ngay dao han 123

III. Cac khan phai thu ngin 114n 130 191.819.606.192 123.604.664.440 1. Phai thu ngan han dm khach hang 131 V.3 144.927.024.414 85.802.432.523 2. Tra truac cho nguai ban ngin han 132 V.4 1.677.105.448 1.267.155.691 3. Phai thu not b6 ngin han 133 4. Phai thu theo ti6n dO kt hoach hcrp (fang xay dung 134 5. Phai thu vt cho vay ngin han 135 6. Phai thu ngin han khac 136 V.5a 50.807.437.708 11.643.951.480 7. Du phong phai thu ngan han kho doi 137 V.6 (5.728.129.179) (5.245.043.055) 8. Tai san thitu eh& xir ljf 139 V.7 136.167.801 136.167.801

IV. Hang ton kho 140 V.8 34.690.691.451 / 29.333.254.046 1. Hang ton kho 141 36.030.745.589 30.210.881.417 2. Du phong giam gia hang ton kho 149 (1.340.054.138)/ (877.627.371)

V. Tai san ngin 119n khac 150 800.169.093 1.019.285.372 1. Chi phi tra truck ngin han 151 V.9a 204.829.086 89.575.573 7, s 2. Thud gia tri gia tang ducic khAu trir 152 7.779.426 349.5 5.885 3. Thud va cac khoan khac phai thu Nha ntrac 153 V.15 587.560.581 580.1 .914 ij-, 4. Giao dich mua ban lai trai phitu Chinh phi]. 154 - ri; 5 Tai san ngin han khac 155

a

U

Bdo cho nay phizi cluric dpc cling yen Bcin thuyit minh Belo cho tai chinh hop nhji 7

CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vuong Thira VG, phuarng Khuang Trung, quan Thanh Xuan, thanh ph6 Ha N6i

BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh Vet thtic ngay 31 thang 12 nam 2017

Bang can dei ke toin hgp nhAt (tiSp theo)

Ma Thuyet TAI SAN so minh

SO cuOi nam SO dau nam

B - TAI SAN DAI HAN 200 55.014.759.141 54.212.596.193

I. Cic khoin phai thu dai han 210 124.077.242 124.077.242 1. Phai thu dai han cda khach hang 211 2. Tra fru& cho ngtr6i ban dai han 212 3. V6n kinh doanh i don vi trvc thuOc 213 4. Phai thu n6i b6 dai han 214 5. Phai thu ve cho vay dai han 215 6. Phai thu dai han khac 216 V.5b 124.077.242 124.077.242 7. Dv phong phai thu dai han kho doi 219

II. TM san co djnh 220 34.333.679.336 34.605.660.564 1. Tai san co djnh ht u hinh 221 V.10 14.307.191.518 14.570.172.746

Nguyen gici 222 56.125.547.370 55.410.134.981 Gici trj hao mon lziy Icd 223 (41.818.355.852) (40.839.962.235)

2. Tai san c6 djnh thus tai chinh 224 Nguyen gici 225 Gia tri hao mon 226

3. Tai san c6 djnh vo hinh 227 V.11 20.026.487.818 10.035.487.818 Nguyen gia 228 20.199.237.818 20.199.237.818 Gici trj hao mon luy Ird 229 (172.750.000) (163.750.000)

III. Bat dOng san dAu ttr 230 Nguyen gia 231 Gia trj hao men lily ke. 232

IV. Tai san do. dang dai han 240 1.054.313.636 1.054.313.636 1. Chi phi san xuat, kinh doanh der dang dai han 241 2. Chi phi xay dvng co ban ddr dang 242 V.12 1.054.313.636 1.054.313.636

V. Wu fir tai chinh dai han 250 18.110.335.525 16.838.035.569 1. DOu to vao ding ty con 251 2. DAu to vao cong ty lien doanh, lien ket 252 V.2a 17.150.335.525 15.878.035.569 3. DAU to gbp von vao don vi khac 253 V.2b 5.890.000.000 5.890.000.000 nl 4. Dv phong dau to tai chinh dai han 254 V.2b (4.930.000.000) (4.930.000.000) iE 5. DAu to nam giG den ngay dao han 255

VI. Tai san dai han khic 260 1.392.353.402 1.590.509.182 I. Chi phi tra truac dai han 261 V.9b 1.392.353.402 1.590.509.182 2. Tai san thus thu nhap hoan lai 262 3. Thitt bi, vat to, phv tong thay tht dai han 263 4. Tai san dai han khac 268 5. Lai thS thuang mai 269

TONG CQNG TAI SAN 270 290.325.266.968 215.635.480.768

Brio cho nay phai chit= elqc ding voi Ban thuyeit minh Brio cho tai chinh hap nhdt 8

CONG TY RAN DICH VU 161 THUAT VAN THONG Dia chi: S6 4A, 4B, 4C ph6 Vtrcmg Thira Vu, phtrang Khucrng Trung, (On Thanh Xuan, thanh ph6 Ha N6i

BAO cAo TAI CHiNH HOP NHAT Cho nam tai chinh lc& thlic ngay 31 thing 12 nam 2017 Bang can dOi ke toil) hop nhit (tiep theo)

NGUON VON Ma so

Thuyet minh SO cuOi nam SO dAu nam

C - NQ PHAI TRA 300 184.380.343.364 105.625.244.141

I. Nq ngiin han 310 182.093.416.658 103.879.674.198

1. Phai tra nguari ban ngin han 311 V.13 84.072.960.820 28.165.474.505

2. Ngutri mua tra ti6n truck ngin han 312 V.14 1.539.337.558 9.146.991.544 II 3. Thue va cac khoan phai n6p Nha ntrac 313 V.15 4.382.992.606 2.785.336.367

4. Phai tra nguari lao Ong 314 1.046.800.000 1.370.163.784

5. Chi phi phai tra ngan han 315 V.16 8.271.920.850 9.567.933.258

6. Phai tra n6i b6 ngin hp 316 -

7. Phai tra theo tien d6 ke hoach hop d6ng xay dtmg 317 -

8. Doanh thu chua thuc hien ngin han 318 V.17 125.454.545

9. Phai tra ngan han khitc 319 V.18a 31.205.702.306 30.076.903.977

10. Vay va no thug tai chinh ngin han 320 V.19a 51.476.479.076 22.544.192.776

11. Du phong phai tra ngin han 321 97.223.442 97.223.442

12. Quy khen thuerng, phiic loi 322

13. Quy binh 6n gia 323

14. Giao dich mua ban lai trai phitu Chinh phi' 324

II. Ng dal han 330 2.286.926.706 1.745.569.943 1. Phai tra ngtr6i ban dai han 331 2. Ngtreri mua tra tin truerc dai han 332

111 3. Chi phi phai tra dai han 333 -

4. Phai tra n6i b6 ye von kinh doanh 334 -

5. Phai tra n6i b0 dai han 335 - 6. Doanh thu chua thuc hien dai han 336 - 7. Phai tra dai han khac 337 V.18b 220.000.000 220.000.000 8. Vay va no thug tai chinh dai han 338 V.19b 2.066.926.706 1.525.569.943 9. Trai phieu chuy6n d6i 339

10. Co phieu tru dai 340 11. Thue thu nhap hoan lai phai tra 341 12. Du phong phai tra dai han 342

13. Quy phat trien khoa hoc va cong nghe 343

Belo min nay phiii dirpc dqc cling vcfri Ban thuydt minh Belo ccio tai chinh h9p nhtli 9

•

CONG TY CO PHAN DTCH VU KY THUAT VAN THONG Dia chi: S6 4A, 4B, 4C phd Vtrang Thira VD, phu?:mg Khtrang Trung, quan Thanh Xuan, thanh phd Ha NOi

BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh kdt thuc ngay 31 thong 12 nam 2017 Bang can ddi ke toan him nhAt (tiep theo)

D -

NGUON VON

NGUON VON CHU SO lift

Ma so

400

Thuyet minh SO cuOi nam SO du nim

105.944.923.604 110.010.236.627

I. Win chii so. ham 410 V.20 105.944.923.604 110.010.236.627 1. Vdn gop cCia chi' sa him 411 48.000.000.000 48.000.000.000

- Co phi& phj thong c6 quydn biau 'guy& 411a 48.000.000.000 48.000.000.000

CO phi& uu diii 411b

2. Thang du von co phAn 412 32.663.796.276 49.699.560.000

3. Quydn chan chuyen dOi trai phidu 413

4. Vdn khac cCia chti so him 414

5. CO phidu quy 415

6. Chenh ldch danh gia1ai tai san 416

7. Chenh ldch ty gia hdi doai 417 8. Quy dAu to phat tridn 418 1.591.818.768 7.196.802.018 9. QuY ho tra sip xdp doanh nghidp 419

10. Quy khac thu8c von chic sea hqu 420 100.242.705 119.132.759 11. Lai nhuan sau thud chua phan phi 421 5.760.740.725 / (13.387.435.619)

LNST chua phan phoi lily ICA din cuai k-S, truac 421a 2.703.568.069 (13.387.435.619) LNST chua phan phai kY nay 421b 3.057.172.656

12. Ngu8n von dAu to xay dung ca ban 422 13. Lai ich co d8ng khong kidm soot 429 17.828.325.130 18.382.177.469

II. NguOn kinh phi va quy khic 430 1. NguAn kinh phi 431 2. Ngutm kinh phi da hinh thanh tai san co dinh 432

TONG CQNG NGUON VON 440 290.325.266.968 215.635.480.768

Lap, ngay 26 thong 3 nam 2018

Nguiti lb bleu

San Thing San

.01013341 ,, .Z) •

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1+6. .411 N . 1 • Trn Trang Hien Phan Sy Kien

KO toin trtron TOng Giam dOc

Arlo coo nay phiri duoc doc clung vol Ban thuyit minh Bdo coo tai chink hop nhcit 10

11

CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: So 4A, 4B, 4C ph6 Vucrng Thira Vu, phi/Ong Khucmg Trung, quan Thanh Xuan, thanh phi!) Ha Neii

BAO CAO TAI CHINH HOP NHAT

Cho nam tai chinh kit thiac ngay 31 thang 12 nam 2017

BAO CAO KET QUA HOAT BONG KINH DOANH 11(1P NHAT (DQng day dil)

Cho nam tai chinh ket thlic ngay 31 thang 12 am 2017

CHI TIED Ma so

Thuyet minh Nam nay

Don vi tinh: VND

Nam try&

1. Doanh thu ban hang va cung cap djch vu 01 VI.1 225.473.133.549 116.494.773.422

2. Cac khan giam trir doanh thu 02

3. Doanh thu than ve ban hang va cung cap djch vu 10 225.473.133.549 116.494.773.422

4. Gia von hang ban 11 VI.2 201.517.713.052 97.283.960.531

5. Lqi nhuan gap ve ban hang va cung cap djch vu 20 23.955.420.4977 19.210.812.891

6. Doanh thu hot dang tai chinh 21 VI.3 55.991.304 370.990.405

7. Chi phi tai chinh 22 VI.4 3.753.680.285 6.056.252.500

Trong clO: chi phi lai vay 23 3.537.498.975 1.314.114.830

8. Phan lai hoac 18 trong cong ty lien doanh, lien ket 24 V.2a 1.272.299.956 1.972.206.271

9. Chi phi ban hang 25 VI.5 3.797.574.725 2.272.724.196

10. Chi phi quan 1S7doanh nghiep 26 VI.6 15.119.467.660 9.819.003.107

11. Lqi nhuan than tir host Tang kinh doanh 30 2.612.989.087-7 3.406.029.764

12. Thu nhap klific 31 VI.7 934.374.760 11.203.382.075

13. Chi phi khac 32 VI.8 131.262.666 7.082.880.694

14. Lqi nhuan khic 40 803.112.094 4.120.501.381

15. TOng lqi nhuan ke tan trtrav thue 50 3.416.101.181 7.526.531.145

16. Chi phi thue thu nhap doanh nghiep hien hanh 51 2.056.831.748

17. Chi phi thue thu nhap doanh nghiep han lgi 52

18. Lqi nhuan sau thue thu nhap doanh nghiep 60 3.416.101.181 5.469.699.397

19. Lqi nhuOn sau thue caa cling ty mg 61 3.057.172.656 4.225.550.668

20. Lqi nhuan sau thue ciia co (long khong kiem soat 62 358.928.525 1.244.148.729

21. Lai cabin teen co phieu 70 VI.9 637 880

22. Lai suy giam tren co phieu 71 VI.9 637 880 .\

La• n ay 26 thang 3 nam 2018

Ngtrtri lap bieu Ke toin truirng

Son Hang Son Tran Trung Hien

Boo cao nay phai therm dx cling yeti Ban thuyit mink Bcio cao tat chinh hgp nhtit

U

7.526.531.145

2.871.955.315 5.628.294.828

(4.199.001) (10.911.518.816)

1.314.114.830

6.425.178.301 (8.866.959.587) (2.610.095.326) (5.311.355.180)

(325.109.782) -

(1.314.114.830) (2.134.324.991)

1.540.905.050 (4.134.424.050)

(16.730.300.395)

Al 111 Y

vilu RI

(10.166.715.368) C Mol -;-'

23.501.818.182 19

-

183.088.662

13.518.191.476

12

CONG TY CO DICH VU KY THUAT VAN THONG Dia chi: S6 4A, 4B, 4C ph6 Vuang Thira Vu, phutmg Khuang Trung, qua'n Thanh Xuan, thanh ph6 Ha N6i

BAO CAO TAICHiNH HOP NHAT Cho nam tai chinh k6t thk ngay 31 thing 12 Warn 2017

BAO CAO LIIU CHUYEN TIEN TE KIP NHAT (Ding day dii)

(Theo pluroug phip giin tiep) Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017

CHI TIEU

I. Ltru chuyen tien tar hoat dOng kinh doanh

1. Lvi nhu(in truyiv thul 2. Mb chink cho cac khan:

KhAu hao tai san c6 dinh va bat Ong san Tau to Cac khoan du phong Lai, 18 chef-1h l'ch tj, gia h6i dog do danh gia 1g cac khoan mkic tien ts ca g6c ngoai t'' Lai, 16 tar hog Ong Mu ttr

- Chi phi lai vay Cac khoan dieu chinh khk

Ma so

01

02 03

04 05 06 07

Thuyet minh Nam nay

V.10,11

VI.4

V1.4

3.416.101.181'

2.385.858.501 945.512.891-'

6.437.196 (458.000.000) 3.537.498.975

3. L(fi nhu -gn tar hat tVng kink doanh mt.& thay (I& van luu d(ing 08 9.833.408.744 Tang, giam cac khoan phai thu 09 (68.542.559.162) Tang, giam hang ton kho 10 (5.819.864.172) Tang, giam cac khoan OM tra 11 47.719.551.418 Tang, giam chi phi tra truat 12 82.902.267 Tang, giam chUng khoan kinh doanh 13 Tien 'Ai vay da tra 14 (3.537.498.975) Tht4 thu nhAp doanh nghi4 a n6p 15 V.15 (5.366.667) Tien thu khk tar hoat dOng kinh doanh 16 - Tien chi khac cho hoat Ong kinh doanh 17 (6.969.978.869)

Lim chuyln tien thutin tit hogt diing kink doanh 20 (27.239.405.416)

II. Luu chuyen tien tar hoat Ong dau tir

1. Tien chi a mua sam, xay dung tai san c6 dinh va cac tai san dai hail khk 21 (2.113.877.273)

III 2. Tien thu tar thanh 1j, nhuong ban tai san c6 djnh va

cac tai san dai han khac 22 464.000.000 3. Tien chi cho vay, mua cac cong cu no dm

dcm vi khac 23 - 4. Tien thu h6i cho vay, ban lai cac cong cu no dm

II dcm vi kHz

5. Tien chi Mu to gop von vao dun vi khac 24 25

-

6. Tien thu h6i dau to gop von vao don vi khk 26 - 7. Tien thu lai cho vay, c6 tirc va lai nhuan &roc chia 27 -

Ltru chuybt tien thudn tar hogt gong dau to 30 (1.649.877.273)

Brio ccio nay phiii &roc cf9c ding veil Ban thirydt minh Bcio ccio tai chinh h9p nhcit

Don vi tinh: VND

Nam truerc

a

Lap, ngay 26 thang 3 nam 2018

1)7"\ Giam dtc

CONG TY Co'PHA.N

D!CH VU KY THU Vith THO

Phan Sy Kien

CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: St) 4A, 4B, 4C ph6 \Arcing Thira Vii, phtrimg Khurmg Trung, qua.n Thanh Xuan, thanh ph.6 Ha Nii

BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2017

Bao cao hru chuyen lien 0 Imp nhht (tie') theo)

CHI TIEU

III. Luru chuyen tien tir host dOng tai chinh

1. Tien thu tir Oat hanh c15 phi6u, nhan von gop dm

Ma so

Thuyet minh Nam nay Nam trir&c

chu ser hitu 31 2. Tien tra lai von gbp cho cac chir ser hiru, mua lai

ce phieu cua doanh nghiep da phat hanh 32 3. Tien thu tir di vay 33 V.19 129.390.673.176 46.662.929.880 4. Tien tra nq g6c vay 34 V.19 (99.917.030.113) (40.636.018.141) 5. Tien tra nq gec thue tai chinh 35 6. Co tire, nhuan da tra cho cha sir him 36 (50.000.000) (22.625.000)

Lim chuyIn tien thutin tir hoet d'Ong tea chinh 40 29.423.643.063 6.004.286.739

Lau chuyen tien thuAn trong nam 50 534.360.374 2.792.177.820

Tien va twang dtrang tien dau nam 60 V.1 7.465.680.717 4.673.457.382

Anh huerng dm thay del tSr gia hoi doai quy dei ngoai to 61 45.515

A. Tien va ttrung dtrcrng hen cum nam 70 V.1 8.000.041.091 7.465.680.717

Nguiri Ihp bleu Ke toan trtromg

Son Ming San Trail Trung Hieu

13 Bao cdo nay phai dupe dQc cieng wai Ban thuyit mink Bao cao tai chinh hpp niat

CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vtrang Thira Vu, phtrarng Khtrang Trung, quAn Thanh Xuan, TP HA N6i BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh ket thilc ngay 31 thing 12 nam 2017

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket tilde ngay 31 thing 12 'lam 2017

I. DiX DIEM HOAT BONG

1. Hinh thik s& him von C6ng ty Co phAn Dich vv Ky thuAt Vien thong (sau day g9i tat la "Cong ty" hay "Cong ty me") la ding ty co phan.

2. Linh yule kinh doanh Linh vvc kinh doanh cua Cong ty IA xay dung va lip dat.

3. Nganh nghe kinh doanh Hoat d9ng kinh doanh chinh dia Cong ty la: - Xay dtmg cong trinh ky thtfit dan dung khac - Lap dat may moc va thiet bi cong nghiep - Cho thue may nick, thiet bi btru chinh vie]) thong, dien, dien tfr, tin hoc.

4. Chu ky san xuat, kinh doanh thong thirimg Chu kj, san xuat kinh doanh thong thtrang cua Cong ty kitting qua 12 thing.

5. Cu trac Nhorn Cong ty Nh6m Cong ty bao gom Cong ty mg NIA 01 cong ty con chiu sir kiem sok cua C6ng ty me. Cong ty con &rot hop nhAt trong Bao cao tai chinh hop nhAt nay.

5a. Cong ty con claw hop nhat Cong ty chi dau ttr vao cong ty con la C6ng ty Co phAn Co phAn Cong nghe HTSV Viet Nam (ten goi cu "Cong ty Co phAn Huawei — TST Viet Nam) có try chinh tai 164 Nguyen Van Cir, phtremg BO De, quAn Long Bien, thanh 06 HA N6i. Hog dOng kinh doanh chinh cua cong tycon nay IA san xuat cac loai sqi cap quang, san xuat va kinh doanh cac loai phi kren thiet bi thing b6 kem theo cac loai cap quang, cac thiet bi vat ttr, nguyen lieu chuyen ngAnh vien thong, truyen hinh, cong nghe thong tin, dien tir tin hoc dan dun*, cong nghiep va dieu khien tir dOng. Tai ngay nam tai chinh, tj, le Iqi ich va tj, le quyen bieu quyet ctia Cong ty tai ding ty con nay la 50,54% (s6 dau nam IA 50,54%).

5b. Ong ty lien kit claw phan rink trong Bdo coo tai chinh hop nhat theo plurang phdp van chti so' haw Mom Cong ty chi dAu ttr vao ding ty lien ket IA C6ng ty Co phAn Cap quang Viet Nam Vina — OFC co tru sec chinh tai Doc Van, yen Vien, Gia Lam, Ha N6i. Hoat d6ng kinh doanh chinh cua cong ty lien ket nay la san xuat thiet bi dien va dich vv do kiem cap quang. Tai ngay ket thfic nam tai chinh, ty' re phAn so hiru va tj, le quyen bieu quyet cCia COng ty tai cong ty lien ket nay IA 25% (s6 &Au nam la 25%).

6. Tuye'n bo ve kha Jiang so sanh thong tin tren Bao cao tai chinh h9p nhAt Cac so lieu ttrang img cua nam truck so sanh dtrorc vai so lieu cila nam nay.

7. Nhan vien Tai ngay ket thtic nam tai chinh nhom Cong ty co 150 nhan vien dang lam vrec tai cac cong ty trong Tip down (so dau nam la 161 nhan vien).

Ban thwit minh nay la mOt by Ain hap thanh va phai rittric cipc cling v&i Bao cao tat chinh hqp nhat

14

CONG TY CO PHAN DTCH VI) KY THUAT VAN THONG Dja chi: S6 4A, 4B, 4C pha \Juan Thira Vu, plural-1g Klurang Trung, quan Thanh Xuan, TP Ha NO BAO CAO TA1 CHINH HOP NHAT Cho am tai chinh ket thlic ngay 31 thang 12 nam 2017 Bin thuyet minh Bin can thi chinh hvp nhit (tiep theo)

II. NAM TAI CHINH, DON VI TIEN TE se DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua Nhorn Cong ty bat cth tir ngay 01 thang 01 va ket that vao ngay 31 thing 12 hang nam.

2. Don vi tier' to sir dung trong ke toan Don vi tien to sir dung trong ke Wan la Dal-1g Viet Nam (VND) do phan loin cac nghiep &roc thuc hien bang don vi tien to VND.

III. CHUAN MIX VA CHE DO ICE TOAN AP DUNG

1. Ched"oketoanapdung Nhom Cong ty ap dung cac Chuan muc Ke toan Viet Nam, Che da Ke toan doanh nghiep Viet Nam &roc ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 twang dan Che da Ke toan doanh nghiep, Thong to s6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 huang din lap va trinh bay Bao cao tai chinh hop nhat va cac thong tu khac Wang dan dux hien chuan muc ke toan cua B6 Tai chinh trong viec lap va trinh bay Bao cao tai chinh hop nhat.

2. Tuyen 1)6 ve viec tuan thu chuan muc ke loan va the d9 ke toan Ban T8ng Giarn dac dam bao da tuan thil you cau cua cac Chuan muc Ke toan Viet Nam, Che Ke toan doanh nghiep Viet Nam duoc ban hanh theo Th6ng to so 200/2014/TT-BTC ngay 22 thang 12 nam 2014, Thong tu so 202/2014/TT-BTC ngay 22 thing 12 nam 2014 ciing nhu cac th6ng tu khac 'man dan that hien chuan muc ke toan cua B6 Tai chinh trong viec lap va trinh bay Bao cao tai chinh hop nhat.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Co' sir lap Bao cat) tai chinh hop nhat Bao cao tai chinh hop nhat throe lap tren ca sO. ke Wan don tich (trir cac thong tin lien quan den cac tut:mg tien).

2. Case,. hqp nhat Bao cao tai chinh hop nhat bao gom Sao cao tai chinh.tOng hop dm Cong ty me va Bao cao tai chinh cong ty con. Cong ty con la dan vi su kiem sok cita Cong ty me. Su kiem soat ton tai khi C8ng ty me c6 khi nang true tiep hay gian tiep chi phi cac chinh sach tai chinh va hog &Ong da ding ty con de thu duot cac lgi ich kinh to tir cac hog clang nay. Khi xac djnh quyen kiem soat co tinh den quy6'n bieu quyet tiem nang Oat sinh tir cac quyen chon mua hoac cac ding cu no va cong cu von c6 the chuyen doi thanh co phieu 06 thong tai ngay ket thiic nam tai chinh.

Ket qua hoat Ong kinh doanh cua cat ding ty con duqc mua lai hoac ban di trong nam dtroc trinh bay trong Bao cao ket qua hoat clang kinh doanh hop nhat tir ngay mua hoac cho den ngay ban khoan dau to a cong ty con do.

Bao cao tai chinh cua ding ty me va cong ty con sir dung de hop nhat &roc lap cho cung mat kS, ke toan va ap dung cac chinh sach ke toan thong nhat cho cac giao dich va su kien cimg loaf trong nhang hoan canh Wang ,tkr. Trong truing hop chinh sach toan cong ty con khac chinh sach ke toan ap dung th6ng nhat trong Nh6m Cong ty thi Bao cao tai chinh cua ding ty con se co nhilng dieu chinh thich hop trtrorc khi sir dung cho viec lap Bao cao tai chinh hqp nhat.

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CONG TY CO PHAN DTCH VU 16% THUAT VIEN THONG Dia chi: So 4A, 4B, 4C pho Vtrong Thira va, plurang Khuang Trung, quan Thanh Xuan, TP Ha Nei BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Bin thuyet minh Ban cao tai chinh Inyp nhit (ti jep theo)

Se du cac tai khoan ten Bang can dif)i ke toan girra cac cong ty trong cang Nhom Cong ty, cac giao dich nei be, cac khoan tai nei be chua thkrc hien phat sinh tir cac giao dich nay phai dugc loai tit hoan toan. Cac khoan 10 chum thkrc hien phat sinh tir cac giao dich not be ding duqc loai 1)6 trir khi chi phi tao nen khoan 10 do khong the thu h8i dugc

Lqi‘ich co (long khong kiem soat the hien phan lai hoac 18 trong ket qua kinh doanh va tai san thuan ciaa cong ty con khong dugc nam Nhom C6ng ty va duqc trinh bay a khoan muc rieng ten Bao cao ket qua hoat Ong kinh doanh hqp nhat va tren Bang can dei ke toan hap nhat (thuec phan yen chit sa hi-ru). Lai ich cua co (long kh6ng kiem soat bao g'em gia tri cac tai ich cUa co .dong khong kiem soat tai ngay hqp nhat kinh doanh ban dau va phan lqi ich dia co dung kh6ng kiem soat trong bier Ong dm von chu hiru k8 tit ngay hap nhat kinh doanh. Cac khoan 18 Oat sinh tai cong tycon dugc phan b8 twang tangvai phan sa hi-ru cua co dong khong kiem soat, ke ca twang hqp so 10 do ton hcm phan se. hitu dm co (long khong kiem soat trong tai san thuan cua cong ty con.

3. Cac giao dich bang ngoai to Cac giao dich phat sinh bang nsoai to dugc chuyen doi theo ty gia tai ngay phat sinh giao dich. Se du cac khoan muc tien to c6 goc ngoai to tai ngay ket thuc nam tai chinh dugc quy doi theo ty gia tai ngay nay.

Chenh lech ty gia phat sinh trong nam tit cac giao dich bang ngoai to dugc ghi nhan vao doanh thu hog Ong tai chinh hoac chi phi tai chinh. Chenh lech ty gia do danh gia tai cac khoan muc tien to c6 goc ngoai to tai ngay ket thus nam tai chinh sau khi bit trir chenh lech tang va chenh lech giam dugc ghi nhan vao doanh thu hog Ong tai chinh hoac chi phi tai chinh.

Ty gia sir dung a quy doi cac giao dich phat sinh bang ngoai to la ty gia giao dich thkrc to tai thai diem phat sinh giao dich. Ty gia giao dich thuc to doi cac giao dich bang ngoai to dtrqc xac dinh nhu sau: • Doi vai nq phai thu: ty gia ty gia mua ngoai to cua ngan hang thuang mai nai Nh6m Cong ty

chi dinh khach hang thanh toan tai thai diem giao dich Oat sinh. • DM yen ng phai tra: ty gia ty gia ban ngoai to cua ngfin hang thtrang mai nai Nhom Cong ty dir

kien giao dich tai thai diem giao dich phat sinh. • Doi voi cac giao dich mua sam tai san hoac cac khoan chi phi dugc thanh toan ngay bang ngoai

to (khong qua cac tai khoan phai tra): ty gia mua ngoai to cUa ngan hang thtrang mai nai Nhom Cong ty thuc hien thanh toan.

Ty gia sir dung de danh gia tai so du cac khoan muc tien to c6 gOc ngog to tai ngay ket tithe nam tai chinh dugc xic dinh theo nguyen tac sau: • Doi vo i cac khoan ngoai to girl ngan hang: ty gia mua ngoai to cua ngan hang nai Nh6m Cong

ty mop tai khoan ngoai te. • Doi vai cac khan muc tien to c6 goc ngoai to dugc phan loai la tai san khac: ty gia mua ngoai

to cua Ngan hang TMCP Quan dei Viet Nam (Ngan hang Nhom C6ng ty thtramg xuyen co giao dich).

• Doi vai cac khoan muc tien to c6 gee ngoai to doge phan loai la nq phai tra: ty gia ban ngoai to cua Ngan hang TMCP Quin dei Viet Nam (Ngan hang Nhom Cong ty thuang xuyen co giao dich).

S

S

Bern thuye't minh nay la meg 6(3 pkin hop thanh va phcii dugc doc ming vai Bao cao tai chinh hpp nhdt

16

CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vuang Thira Vu, phuang Khuong Trung, quan Thanh Xuan, TP Ha N6i BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh hqp nhAt (ti8p theo)

4. Tien va cac khan ttrang dirtrng tien Tien bao g6m tien mat va tien giri ngan hang kh6ng kji han. Cac khoan Wan& throng tien la cac khoan dau tu ngan han c6 thai han thu hoi khong qua 3 thang ke tir ngay dau tu, c6 kha nang chuyen doi de dang thanh mot lucmg tien xac dinh va kh6ng c6 rtii ro trong vi8c chuyen d6i thanh tien tai thai diem bao cao.

5. Cac khofin clan tur tai chinh Ctic khoiin d&u ttr veto cong ty lien ket Cong ty lien ket la doanh nghi8'p ma Nhom C6ng ty c6 inh twang dang ke,nhung khong co quyen kiem soat doi vai cac chinh sach tai chinh va hog d6ng. Anh huang ding k8 the hi8n a quyen tham gia vao vi8c dtra ra cac quyet clink ye chinh sach tai chinh va hog dOng cua doanh nghi8p nhan dau tu nhung khong kiem soat cac chinh sach nay.

Cac khoan dAu to vao cac cong ty lien 1(61 duqc ghi nhan theo phtrang phi') von chit set hat. Theo do, khoan dau to vao cong ty lien ket duqc ,the hi8n tren Bao cao tai chinh hqp nhat theo chi phi dAu tu ban dau va di'eu chinh cho cac thay doi trong phan 101 ich ten tai san than ciia cong ty lien ket sau ngay dau ttr. Neu lqi ich cua Nhom Cong ty trong khoan dm cong ty lien ket han hoac bang gia tri ghi so cua khoan dau to thi gia tri khoan dAu to duqc trinh bay tren Bao cao tai chinh hap nhAt la bang kh6ng trir khi Nh6m C6ng ty co cac nghia vki thuc hi8n thanh toan thay cho cong ty lien ket.

Bao cao tai chinh cua cong ty lien ket duqc lap cong kS, ke toan Bao cao tai chinh hop nhAt cua Nhom C8ng ty. Khi chinh sach ke toan cua cong ty lien ket khac vai chinh sach ke toan dp dung th6ng nhat trong Nhom COng ty thi Bao cao tai chinh cua cong ty lien ket se c6 nhirng diet' chinh thich hop truck khi sir dung cho vi8c lap Bao cao tai chinh hop nhat.

Cac khoan lai, 16‘chua thuc hi8n Oat sinh cac giao dich cac cong ty lien ket duqc Ioai trir ttrang Ung vai phan thuc ye Nhom Cong ty khi lap Bao cao tai chinh hop nhat.

.2 • Cac Huth n dau vao cong co von cua don vi kluic Dau to vao cong C11 von cua dan vi khac bao g6m cac khoan dAu tu cong ci von nhung Nhom Cong ty khong c6 quyen kiem soat, d6ng kiem soat hoac co anh huang dang ke doi vai ben dirge Au tu.

Cac khoan dau tu vac) cong cv von cua don vi khac duqc ghi nhan ban dAu theo gia g6c, bao g6m gia mua hoac khoan g6p von cong cac chi phi true tiep lien quan den hoat d6ng dau tu. Co tirc va lqi nhuan cua cac kjt truck khi khoan dau to duqc mua &lac hach toan giam gia tri cua chinh khoan dau to do. CO tirc va lqi nhuan cua cac kj, sau khi khoan dau to duqc mua ducc ghi nhan doanh thu. Co tirc duqc nhan bang co phieu chi duqc theo dOi so luqng co phieu tang them, khong ghi nhan gia tri co phieu nhan duce.

Du phong ton thAt cho cac khoan d'Au to vao cong cu von cua don vi khac duqc trich lap nhu sau: • D6i vai khoan d'Au to vao c6 phieu niem yet hoac gia tri hop ljr khoan dlu tu duqc xac dinh tin

cay, vi8c lap du phong (Iva tren gia tri thi truang cua co • Doi vai khoan dau to khong xac dinh duqc gia tri hqp ly tai thai diem bao cao, vi8c lap du

phong duqc thi,rc hi8n can cir vao khoan 16 cua ben duqc dau to voi mirc trich lap bang chenh I8ch giva von gop thuc to cua cac ben tai don vi khac va von chit set hiru thi,rc c6 nhan vai tS, g6p von cua Nh6m Cong ty so vai tong se yen gop thuc to cua cac ben tai dan vi khac.

Tang, giam so du pining ton thAt dAu to vao ding cp von cua dan v1 khac can phai trich lap tai ngay ket thtic nam tai chinh &rot ghi nhan vao chi phi tai chink

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Ban thuyit minh nay la med b0 pkin hop thanh va phai duoc dQc ding vat Bdo ado tai chink hop nhdt 17

CONG TY CO PHAN DICH VU KY THUAT VIM THONG Dia chi: S6 4A, 4B, 4C ph6 Vuong Thira Vu, phtrang Klitrang Trung, quart Thanh Xuan, TP Ha N6i BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hqp nhAt (ti4 theo)

6. Cac khoan phai thu Cac khoan nq phai thu &lac trinh bay theo gia tri ghi so tar di cac khoan dtr phong phai thu kho doi.

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dtrac thut hien theo nguyen tac sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chAt thtrcrng mai phat sinh tir

giao djch c6 tinh chat mua — ban Oa Nhom Cong ty va ngtroi mua la dam vi d6c lap v6i NhOm C6ng ty.

• Phai thu khac phan anh cac khoan phai thu khong c6 tinh thuang mai, khong lien quan den giao djch mua — ban.

Dtr phong phai thu MI6 doi &lac lap cho tirng khoan nq phai thu kho doi can cu vao dtr kien mirc ton that co the xay ra.

Tang, giam s6 dtr dtr phong nq phai thu kho doi can phai trich lap tai ngay ket thac nam tai chinh &lac ghi nhan vao chi phi quan ly doanh ngh4.

7. Hang ton kho Hang ton kho duct ghi nhan theo gia thAp hun giaa gia g6c va gia tri thuan c6 the thtrc hien dtrac.

Gia g6c hang ton kho dtrqc xac dinh nhtr sau: • Nguyen vat lieu, hang h6a: bao g6m chi phi mua va cac chi phi lien quan trtrc ti6p khac Oat

sinh de c6 (lilac hang ton kho o dia diem va trang thai hien tai. • Chi phi san xuAt kinh doanh da dang: bao g6m chi phi tap hap cho cac cong trinh doi dang.

Gia xuAt kho dtrat tinh theo phtrcrng phap gia Bich danh va dtrac hach toan theo phtrcmg phap ke khai thtrang xuyen.

Gia tri thuin CO the thtrc hien &lac la gia ban Item tinh cua hang ton kho trong kjr san xuAt, kinh doanh binh tinning tar chi phi ix& tinh de hoan thanh va chi phi trac tinh can thiet cho viec tieu thy chung.

Du sphOng 4iam gia hang ton kho clinic lap cho tirng mat hang ton kho co gia gOc lern hair gia tri thuan co the thtrc hien &rat. Tang, giam so dtr dtr phong giam gia hang ton kho can phai trich lap tai ngay ket th6c nam tai chinh ducrc ghi nhan vao gia von hang ban.

8. Chi phi tra try& Chi phi tra trilby bao gOrn cac chi phi thtrc to da Oat sinh nhung co lien quan den ket qua boat dOng san xuat kinh doanh cua nhieu kS, ke toan. Chi phi tra trtrac cua Nh6m Cong ty bao gom cac chi phi sau:

Cling cu, dung cu Cac ding cu, dung cu da dtra vao sir dung dupe phan b6 vao chi phi theo phtrcmg phap during thAng vai thoi gian phan 136 khong qua 3 nam.

Chi phi sira chtra tai san cá dinh Chi phi sira china tai san co dinh phat sinh mOt Ifin c6 gia tri Ian duqc phan b6 vao chi phi theo phtrang phap during thang trong 3 nam.

TTFH

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Bcin thuyet minh nay la men bQ pluin kip Mirth va phai dugc dQc cling y& Bcio cao tar chinh hap nhdt 18

CONG TY Co PHAN DICH VU KY THUAT Via THONG Dia chi: So 4A, 4B, 4C pile Vucrng Thira Vu, pludyng Khtrang Trung, quan Thanh Xuan, TP Ha Ni BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh kat thOc ngay 31 thing 12 nam 2017 Ban thuyet minh Bac, cao tai chinh hqp nhAt (tiep theo)

9. Tai san et, dinh him hinh Tai san co dinh hat hinh (Rive the hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai san co djnh hcru hinh bao gem toan be cac chi phi ma Nhom Cong ty phai bo ra de co duqc tai san co dinh tinh den thai diem dua tai san do vao trang thai san sang sir dung. Cac chi phi phut sinh sau ghi nhan ban dau chi duvc ghi tang nguyen gia tai san co djnh nau cac chi phi nay chic chin lam tang Igi ich kinh to trong twang lai do sir dung tai san do. Cac chi phi phut sinh khong thou man dieu kian tren cluvc ghi nhan la chi phi san xuat, kinh doanh trong nam.

Khi tai san co djnh hiru hinh duqc ban hay thanh 15,, nguyen gia va gia tri hao mon lay ke duqc xoa so va lai, lo phut sinh do thanh 15 duqc ghi nhan vao thu nhap hay chi phi trong nam.

Tai san co djnh hiru hinh,dtrqc khAu hao theo plurcrng phap dutmg thing dua tren then gian him dung trot tinh. So nam khau hao cua cac loai tai san ca djnh huu hinh nhu sau: Loai tai san co dinh s6 nam Nha cira, vat kien trite 5 - 12 May moc va thiet bi 3 - 5 Phtrang tin van tai, truyen din 3 - 10 Thiet bi, dung cu quan 1y 2 - 6

10. Tai san co dinh vo hinh Tai san co dinh v8 hinh duvc the hien theo nguyen gia trir hao man

Nguyen gia tai san co dinh vo hinh bao gem toan be cac chi phi ma Nh6m Cong ty phai b6 ra a co duqc tai san co djnh tinh den th6i diem dua tai san dO vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phut sinh sau khi, ghi nhan ban dau duot,ghi nhan la chi phi san xuat, kinh doanh trong k5, trir khi cac chi phi nay gin lien vii met tai san co dinh vo hinh the va lam tang Igi ich kinh to tir cac tai san nay.

Khi tai san di dinh vo hinh &roc ban hay thanh 15, nguyen gia va gia tri hao mon lay ke duqc x6a so NIA lai, 18 phut sinh do thanh 15, &lac ghi nhan vao thu nhap hay chi phi trong nam.

Tai san c6 dinh v8 hinh cua Nhom C8ng ty bao gem: Quyin see dyng dot Quyen sir dung dAt IA toan be cac chi phi thkrc to NhOm C6ng ty oda chi ra co lien quan trvc tiep tai dat sir dung, bao

. tien chi ra c6 quyen sir dung (tit, chi phi cho den bit, giai phong mat

bang, san lap mat bang, la phi Mr& ba... Quyen sir dung dat tai Cong ty me khong xac dinh thai han nen khong trich khau hao.

Chuang trinh phtin ndm may fink Chi phi lien quan den cac chuang trinh phAn mem may tinh khong phai la mat bq phan gin kat vii phan cling co lien quan duvc von hoa. Nguyen gia cua phan mem may tinh IA toan 1)0 cac chi phi ma Nhom Cong ty da chi ra tinh den thai diem dua phan mem vao sir dung. Phan mem n.ay tinh duct khau hao theo phtrcmg phap duCrng thing trong 3 nam.

11. Chi phi 'ay dtrng car ban d& dang Chi phi xay dung ca ban dO• dang phan anh cac chi phi lien quan trirc tiep (bao gom ca chi phi lai vay CO lien quan phit hop vii chinh sach,ke toan Nh6m C6ng ty) den cac tai san dang trong qua trinh xay dung, may moc thiet bidang lap at a phkic vu cho muc dich san xuat, cho thue va quan 15, cling nhu chi phi lien ,quan den viac sira ch ina tai san dinh dang thkrc hien. Cac tai san nay &roc ghi nhan theo gia g6c va khong duqc tinh khau hao.

Ban thuydt minh nay la mot 60 phOn hop thanh vit phai chroc doc claw vii Bcio cao tai chinh hqp nhcit

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CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vtrang Thira VO, phuang Khuang Trung, quan Thanh Xuan, TP Ha Ni BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ke't thtic ngay 31 than 12 nam 2017 Ban thuyet minh Ban can tai chinh h9To nhAt (tiep theo)

12. Cite khoan ncf phai tra va chi phi phai tra Cac khoan nq phai tra va chi phi phai tra dugc ghi nhan cho s6 tien phai tra trong tuong lai lien quan den hang hoa va dich vu da nhan dugc. Chi phi phai tra duct ghi nhan dua tren cac trac tinh hqp lY ve so tien phai tra.

Viec phan loai cac khoan phai tra la phai tra ngtroi ban, chi phi phai tra va phai tra khac dugc thuc hien theo nguyen tac sau: • Phai tra nguai ban Oar' anh cac khoan phai tra mang tinh chat thucmg mai phat sinh tir giao

djch mua hang hoa, djch vu, tai san va ngtrai ban la don vi d6c lap v(fri Nhom Cong ty.

• Chi phi phai tra phan anh cac khoan phai tra cho hang Ma, dich vu da nhan dugc nguoi ban hoac da cung cap cho ngtral mua nhtmg chua chi tra do dm co h6a dan ho5c chua du ho so, tai lieu ke Wan va cac khoan phai tra cho ngtrai lao Ong ve tien lucmg nghi phep, cac khoan chi phi san xuAt, kinh doanh phai trich truck.

• Phai tra khac phan anh cac khoan phai tra khong co tinh thuong mai, khong lien quan den giao dich mua, ban, cung cap hang hoa djch

Cac khoan ng phai tra va chi phi phai tra dugc phan loai ngan han va dai han teen Bang can d6i ke toan hap nhit can cir theo kY han con lai tai ngay ket thuc nam tai chinh.

13. VOn chii sa ham Vjn gdp cfia chu so' htru Von gap cua cha se, hftu dugc ghi nhan theo s6 von thuc t6 da gOp cua cac c6 dong ctia Cong ty.

ThOng du' yen c'd phan Th5ng du von c6 phin dugc ghi nhan theo so chenh lech girra gia Oat hanh va menh gia cS phieu khi Oat hanh Ian dau,ho5cyhat hanh bo sung, chenh.lech gift gia tai phat hanh va gia tri s6 sach dm co phieu quy va cau phan,vOn trai phieu chuyen,dOsi khi dao han. Chi phi true tiep lien quan den viec Oat hanh bo sung co phieu va tai phat hanh co phieu quj, dugc ghi giam th5ng du von c8 phan.

14. Phan phi lqi nhuan Lgi nhan sau thue thu nhap doanh nghiep dugc phan ph6i cho cac c6 clang sau khi da trich 15p cac quy theo Dieu le dia Cong ty ciing nhu cac quy Binh ctia phi!) lust va da dugc Dai hOi dong co d8ng phe duyet.

Viec phan phi lqi nhuan cho cac c6 (long dugc can nhic den cac khoan muc phi tien to nam trong Igi nhuan sau thue chua phan ph8i c6 the anh Inrang den luOng tien NIA kha nang chi tra co tirc nhu I'M do danh gia lai tai san mang di gop von, lai do danh gia lai cac khoan muc tien te, cac tong cu tai chinh va cac khoan muc phi tien to khac.

■ CO tire dugc ghi nhan la ng phai tra khi dugc Dai h8i &Ong c6 Tong phe duyet.

15. Ghi nhan doanh thu va thu nhap Doanh thu ban hang hoti Doanh thu ban hang hoa dugc ghi nhan khi dOng thai thoa man cac dieu kien sau: • Nhom Cong ty da chuyen giao phin lem rui ro va Igi ich gin lien quyen him hang h6a

cho ngtroi mua. ■ • Nhom Cong ty da khong can nam gift quyen quan 1j, hang h6a nhu ngtrari hitu hang h6a

hoac quyen kiern soat hang hoa.

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Ban thuydt minh nay la mat by phan hap thanh va phai dint elac cling vat Bao ceto tai chinh hap nhdt 20

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CONG TY CO PHAN DICH VU 16% THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C phA Vuang Thira VC!, phugng Khuang Trung, quan Thanh Xuan, TP Ha N3i BAO CAO TAI CHINH HOP NHAT Cho nam tai chiral lc& thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chinh hqp nhat (tiep theo)

• Doanh thu dirge xac dinh ttrang dAi chac chan. Khi hop dAng quy dinh ngtrgi mua duqc quyen tra lai hang hoa da mua theo nhang diEu kien cu the, doanh thu chi duqc ghi nhan khi nhang dieu kien cu the do khong con ton tai va ngugi mua khong dugc 9uyen tra y hang hoa (trir trugng hqp khach hang CO quyen tra lai hang hoa dual hinh thirc dOi lai de lay hang hoa, dich vu khac).

• NhOm Cong ty da da hoac se thu dugc Igi ich kinh to tir giao dich ban hang. • Xac dinh duqc chi phi lien quan den giao dich ban hang.

Doanh thu cung cap dich vg dugc ghi nhan khi dAng thai thOa man cac dieu kien sau:

• Doanh thu duqc xac dinh tuong dAi chic chan. Khi hop ding quy dinh ngugi mua dugc quyen tra lai dich vu da mua theo nhirng dieu kien cu the, doanh thu chi duqc ghi nhan khi nhiing dieu kien cu the d6 khong con ton tai va ngirgi mua khong duqc quyen tra lai dich vv da cung

II A cap. • Nh6m Cong ty da da hoac se thu duqc lqi ich kinh to tir giao dich cung cap dich vv do.

U • Mc dinh duqc phan cong viec da hoan thanh vao thai diem bao cao.

II • Xac dinh dirge chi phi Oat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich

vv do.

• Truang hop dich vv dugc thuc hien trong nhieu kY thi doanh thu dugc ghi nhan trong kS' &rot can cir vao ket qua phan cong viec da hoan thanh vao ngay ket thlic ky ke Wan.

Ti'dn Idi Tien lai duqc ghi nhan tren co sg thai gian va lai suAt thuc to tirng kY.

Co tar va 191 nhuan duvr chin Co tirc va lqi nhuan dugc chia dugc ghi nhan khi Nhom Cong ty da dtrqc quyen nhan co tirc hoac lqi nhuan tir viec gop von.

16. Hop diing xay citing Hop dong xay dung la mgt hop dAng dugc thOa thuan de xay dung mAt tai san hoac t6 hqp cac tai san c6 lien quan chat the hay phv thuc lan nhau ye mat thiet ke, ding nghe, chirc nang hoac mvc dich sir dung ca ban dm chimg.

Khi ket qua thuc hien hqp dAng duqc ix& tinh mot cach ding tin cay:

• DAi vai cac hqp dAng xay dung, quy dinh nha thau duqc thanh theo tien dA ke hoach doanh thu va chi phi lien quan den hop dong dtrqc ghi nhan tuang img vai phan cong viec hoin thanh do Nh6m Cong ty da to xac dinh vao ngay ket th6c nam tai chinh.

• DAi vgi cac hqp dAng xay dung quy dinh nha thAu duqc thanh toan theo gia tri khAi lugng thu4 hien: doanh thu va chi phi lien quan den hqp dong duqc ghi nhan ttrcrng img vai phan cong viec da hoan thinh duqc khach hang xac nhan va duqc phan anh tren hoa dun da lap.

Cac khoan tang, giarn khAi Itrong xay lip, cac khoan thu bAi thugng va cac khoan thu khac chi duct ghi nhan doanh thu khi da dugc thong nhat vai khach hang.

17. Chi phi di vay Chi phi di vay bao gAm lai tien vay va cac chi phi khac Oat sinh lien quan truc tiep den cac khoan vay. Chi phi di vay dtrqc ghi nhan vao chi phi khi phat sinh.

Ban thuyt minh nay la M(51 b1-0 pkin hop thanh va phai dugc tloc cung voi Rio ccio tat chinh hop nhdt

Doanh thu cung cap dich vu

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CONG TY CO PHAN DICH VU Id( THUAT VIA THONG Dia chi: Sg 4A, 4B, 4C ph6. Vtrang Thira Vu, phugng Khtrang Trung, quan Thanh Xuan, TP Ha Nei BAO CAO TA! CHiNH HOP NHAT Cho nam tai chinh ke't thuc ngay 31 thang 12 nam 2017 Ban thuyet minh BA° cao tai chfnh hqp nhat (ti4 theo)

18. Cac khoan chi phi Chi phi la nhang khoan lam giam lgi ich kinh to dugc ghi nhan tai thoi diem giao djch Oat sinh hoac khi c6 kha nang thong dOi chic chin se Oat sinh trong tuning lai khong phan biet da chi ten hay chua.

U

111 dich met cach trung thuc, hop 15.

Cac khan chi phi va khan doanh thu do no tao ra phai dugc ghi nhan,Ong theri theo nguyen tic phi hqp. Trong twang hqp nguyen tic phi.' hop xung det nguyen tic than tong, chi phi dugc ghi nhan can dr vao ban chat va quy dinh cia cac chuen muc ke tan de dam bao phan anh giao

19. Thud thu nhap doanh nghqp Chi phi thue thu nhap doanh nghiep la thue thu nhap hien hanh, la khan thue dugc tinh ten thu nhap tinh thue. Thu nhap tinh thue chenh lech so vgi lgi nhuan ke toan la do dieu chinh cac khoan chenh tech tam th6i gift thue va ke toan, cac chi phi khong dugc tit. cling nhtr diea chinh cac khan thu nhap khong phai chju thue va cac khan 16 dugc chuyen.

20. Ben lien quan Cac ben dugc coi la lien quan neu met ben c6 kha nang kiem soat hoac c6 anh hugng clang ke dgi vai ben kia trong viec ra quyet djnh cac chinh sach tai chinh va hog Ong. Cac ben cling dugc xem la ben lien quan neu cing chju sir kiem sat chung hay chju anh hung ding ke chung.

Trong viec xem xet rn6i quan he dm cac ben lien quan, ban chit cia mgi quan he dugc chit tong nhieu han hinh thirc phap

21. Bao cao theo be phan Be phan theo linhyuc kinh doanh la met phan c6 the xac dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, djch vu va c6 rii ro va lgi ich kinh to khac vgi cac be phan kinh doanh khac.

Be phan theo khu vuc.dia 15, la met phan c6 the xac djnh rieng biet tham gia vao qua trinh san xuit hoc cung cep san pham, dich vu trong pham vi met mei trugng kinh to cu the va c6 rii ro va lgi ich kinh to khac voi cac be phan kinh doanh trong cac mei tru&ng kinh to khac.

Th6ng tin be phan dirge lap va trinh bay phi hop vii chinh sach ke tan ap dung cho viec lap va trinh bay Bao cao tai chinh hop nhet cia Nh6m Cong ty.

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Ban thuydi minh nay 16 mgt b6 phan hqp thanh va phai dugc eloc cling vat Bao coo tai chinh hop nhdt

22

CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C pile Vircrng Thira Vii, phugng Klurang Trung, quan Thanh Xuan, TP Ha Nei BAO CAO TAI CHINH HOP NHAT Cho ram tai chinh ktt thilc ngay 31 thang 12 nAm 2017 Ban thuyet minh Bao cao tai chinh hqp nhAt (tiep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CAN DOI KE TOAN HOP NHAT

1. Tien va cac khoin ttrcrng throng tien S6 cuOi nam SO dAu nam

Tien mat 1.208.180.893 910.566.374

Tien ph ngan hang 6.791.860.198 6.335.114.343

Cac khoan tuang,cluang tien (Tien gill c6 kY Ilan tit 3 thang troyxu6ng)

220.000.000

• COng 8.000.041.091 7.465.680.717

2. Cac khoin dOu tir tai chinh Cac khoan dAu to tai chinh cUa Nh6m Cong ty bao gem dAu to vao cong ty lien ket va dAu to gop von vao dan vi khac. Thong tin ve cac khan dau to tai chinh cua Nhom Cong ty nhtr sau:

2a. Dau tit vao cong ty lien ket La khoan dau to vao Cong ty Co phAn Cap quang Viet Nam Vina — OFC, la met cong ty thanh lap ngay 16 thang ,6 nam 2008 tai Ha Nei. Hoat Ong chinh ding ty nay la san xuat cac loai sgi cap quang, san xuat va kinh doanh cac loaf phu kien thiet bj dong be kern theo cac loci cap quang, cac thiet bi vat ttr, nguyen lieu chuyen nganh vien thong, truyen hinh, cong ngh'e thong tin, dien tir tin hgc dan dung, cong nghiep va dieu khien tu cleng. Tai ngay ketthfic ky ke toan, Cong ty da dau hr 14.140.000.000 VND, tucmg throng 25% von dieu le (so dau nam la 14.140.000.000 VND, twang duang 25% von dieu re).

SO cuoi nam SO clAu nam

Gia g6c 14.140.000.000 14.140.000.000

Lgi nhuan pat sinh sau ngay cfau ttr 3.010.335.525 1.738.035.569

COng 17.150.335.525 15.878.035.569

Gia trj phan ser him cua Nhom Cong ty tai cong ty lien ket nhir sau: Nam nay

Nam trrnlc

Se dau nam 15.878.035.569 13.905.829.298

PhA'n lai hoac l0 1.272.299.956 1.972.206.271

SO cuoi nam 17.150.335.525 15.878.035.569

Giao dich vc'ri cong ty lien ket Nhom Cong ty khong pat sinh giao dich vgi ding ty lien at.

2b. flau tw gap van vao dan vi kit& So cuti nam SO dilu dam

Gia giic Dy phong Cong ty Co phan Cong nah, e '' 4.930.000.000 (4.930.000.000) 4.930.000.000 (4.930.090.000) Cap quang va Thiet bi Buu din Cong ty Co phan Dich vu K9

960.000.000 960.000.000 thuat MobiFone ging 5.890.000.000 (4.930.000.000) 5.890.000.000 (4.930.000.000)

Bon thuyet minh nay III met: by phOn hqp thanh va phoi dupe dpc cling Ved Belo cao tat chinh hpp nhdt 23

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Gia gOc Dy phong

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CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C pht Virang Thira Vu, phtreeng Khuang Trung, quan Thanh Xuan, TP Ha Niei BAO CAO TAI CHINH HOP NHAT Cho !lam tai chinh ke't thitc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hqp nhAt (tiep theo)

Gici trj hqp ly Nhom Cong ty chtra xac dinh gia tri hap 1Y da cac khoan (tau tu khong c6 gia niem y6t do chtra CO twang dan cu the ye viec xac dinh gia tri hap 1Y.

3.

4.

Du phong cho cac khocin clelu to Op van yew clan vi khac Tinh hinh bien Ong du phong cho cac khoan dau tu gop von vao dan vi khac nhtr sau:

Nam nay Nam trirev

.91 11

0 Ni

101

A AI

SO Au nam Trich lap du phong bo sung Hoan nhap du phOng

4.930.000.000 350.904.281 4.579.095.719

So cuoi nam 4.930.000.000 4.930.000.000

Phai thu ngin han caa khach hang SO cuoi nam SO din nam

Ph& thu cac ben lien quan Phai thu cac kluich hang khcic Tong Cong ty Ha tang mang Cong ty Co phan Cong nghe Vien thong - Viteco Ban quail 1Y Du an Ha tang I - Chi nhanh Tong C8ng ty Vien thOng MobiFone Trung tam Do kiem va SCra chua thitt bi vin thong MobiFone — Chi nhanh Tong Cong ty Vien thong MobiFone Trung tam Ha tang mang Mien Bac-Chi nhanh Tong Cong ty Ha tang mang Trung tam Mang Itroi MobiFone Mien Bac- T6ng Cong ty Vien thong MobiFone Phai thu cac khach hang tai Chi nhanh H6 Chi Minh Ban quan 1Y Du an cac cong trinh Vier] thong - VNPT Phai thu cac khach hang khac

144.927.024.414 23.520.981.757 44.025.319.588

6.228.248.510

4.802.772.700

7.164.528.168

1.277.165.908

14.988.835.702

42.919.172.081

85.802.432.523

7.552.187.500

3.908.051.221

1.581.525.000

9.525.009.676

1.277.165.908

10.767.670.293

51.190.822.925 ging 144.927.024.414 85.802.432.523

Tra trtrot cho nguiri ban ngAn han SO cuoi nam SO clAu nam

Tra truck cho cac ben lien quan Tra fru* cho ngiroi ban kluic Cong ty TNHH Qulic to TAT Cong ty Vecta Pty Ong Dang Van Hung Cac nha cung cap khac

1.677.105.448

1.076.648.040

600.457.408

1.267.155.691 211.258.793

594.004.765 461.892.133

Cling 1.677.105.448 1.267.155.691

Bcin thuyit minh nay la mdt by phdn hop thimh va phai &rex dpc cimgveti Bcio cdo tai chinh hpp nhdt

24

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5.245.043.055 483.086.124

4.656.944.519 588.098.536

5.728.129.179 5.245.043.055

CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: Se 4A, 4B, 4C phO Vtrang Thira va, phuang Khtrong Trung, quan Thanh Xuan, TP Ha Ni BAO CAO TA1 CHINH HOP NHAT Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chinh hcfp nhAt (tiep thee')

5. Phil thu ngin han/dai han khac

5a. Ph& thu ngdn hyn kluic So cad earn

Gia tri Dir phong

SO din nam Gia tri Dkr phong

Phdi thu cac ben lien quan thu cac to cluec viz ca 50.807.437.708

nhdn khdc Phil thu can be cong nhan vien 2.889.584.358

Tarn Ung 6.604.557.749

Cam co, kY guy, ky mot ngan 4.151.444.342 han Cac khoan phai thu tai chi nhanh 12.753.473.404 HO Chi Minh Cac khoan phai thu ngan han 24.408.377.855

(5.217.279.894)

(1.919.569.484)

(3.297.710.410)

41.643.951.480

7.277.555.841 4.510.818.582

4.518.771.727

12.753.473.404

12.583.331.926

(4.734.193.770)

(1.919.569.484)

(2.814.624.286)

khac 50.807.437.708 (5.217.279.894) 41.643.951.480 (4.734.193.770) COng

5b. Phdi thu dai hnn kluic Li cac khoan ky ctrqc, ky guy.

6. Ng xAu Cac khoan nq xAu có theyi gian qua han tren 03 nam. Chi tiet

nhu sau:

SO cuoi nam Gia tri co

Gia goc the thu hoi

SO dAu nam Gia tri co

Gia giic the thu hOi

Cdc ben lien quan Clic to chtic viz ca nluin kluic Nghiem Xuan Binh - Phai thu tam Ung cong trinh Dinh Chau Giang - Phil thu tam frng cong trinh Phil thu do chi qui tien luang dm Xi nghiep Tu van Thiet ke da giii the

to va ca nhan khac Phai thu cac chirc

5.728.129.179

1.145.857.811

203.814.768

1.499.798.702

2.878.657.898

5.245.043.055

1.145.857.811

203.814.768

1.499.798.702

2.395.571.774 1

5.728.129.179 5.245.043.055 cOng

Tinh hinh bien Ong du phong nq phai thu kho dei nhu sau: Nam nay Nam tru*c

s6 dOu nam Trich lap du phong bO sung Hoan nhap du phong

SO cuoi nam

7. Tai san thieu ch& xir ly Li hang ton kho thieu char xir Iy tai Ong ty me.

Ban thuyit minh nay la mkt be phdn hop thimh va phcii du-pc doc cling v6 Rio air) dal chinh hop rzhin

25

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CONG TY CO PHAN DICH VU 10? THUAT VIEN THONG Dia chi: SO 4A, 4B, 4C phO Vtrang Thira Vu, phubmg Khuo'ng Trung, quan Thanh Xuan, TP Ha N,ji BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thoc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chinh hQ'p nhAt (th theo)

8. Hang ton kho

Nguyen lieu, vat lieu Cong cu, dung cu Chi phi san xuat, kinh doanh

dang Hang ton kho tai Chi nhanh HO Chi Minh Hang 116a COng

SO cuoi nam Gia gOc Dv phong

7.217.635.904 (1.340.054.138) 29.349.400

25.602.355.636

1.327.799.572

1.853.605.077 36.030.745.589 (1.340.054.138)

So dau nam Gia goc Dir phong

5.967.501.192 (877.627.371) 12.764.600

21.720.034.009

1.327.799.572

1.182.782.044 30.210.881.417 (877.627.371)

Tinh hinh bin d(ing du phong giant gia hang ton kho nhu sau: Nam nay

So dau nam 877.627.371

Trich lap dir phongbO sung 462.426.767

Hoan nhap du phong SO cuOi dam

Nam truirc 416.526.798 461.100.573

877.627.371 1.340.054.138

s6 cad nam 179.617.171

25.211.915 204.829.086

SO cuoi nam 859.233.551

91.363.932 379.117.537

62.638.382 1.392.353.402

9. Chi phi tra truck ngin han/dai ban 9a. Chi phi tra tru* nein km

Chi phi bao him Cac chi phi tra trtrOc ngin han khac

COng

9b. Chi phi tra trzthc ded hgn

Chi phi giai the cac chi nhanh Chi phi cai tao try se. cong ty Chi phi cong cti, dung ca Cac chi phi tra tru6c dai han khac

1111 COng

SO dAu nam 89.575.573

89.575.573

SO dAu dam 859.233.551 203.361.436 486.545.858

41.368.337 1.590.509.182

26 Ban thuyb minh nay is mal 110 plkin hop thanh vet phcii thew dQc cimgvefi Bcio ccio tai chinh hop nhdt

I

a

CONG TY CO PHAN DICH VI) KY THUAT VIEN THONG Dja chi: S6 4A, 4B, 4C ph6 Vuting Thira Vu, phuong 1(MP:frig Trung, quan Thanh Xuan, TP Ha Noi BAO CAO TA! CHiNH HOP NHAT Cho nam tai chinh ket thnc ngay 31 than 12 nam 2017 Ban thuyet minh Ban can tai chinh hqp nhAt (tiep theo)

10. Tai san co dinh h&u hinh

Nguyen gia

Nha cira, vat kien trtic

May mac va thiet bi

Phtrong Wen van tai, truyen

Thiet bi, dung cu quan ly COng

s6 au nam 18.056.200.004 24.408.874.589 11.435.643.161 1.509.417.227 55.410.134.981 Mua trong nam 2.035.277.273 78.600.000 2.113.877.273

Thanh 1st, nhuvng ban (1.398.464.884) (1.398.464.884)

18.056.200.004 24.408.874.589 12.072.455.550 1.588.017.227 56.125.547.370 SO cuoi nam Trong do: fla khau hao het nhung van con sir citing 4.786.330.055 21.593.661.039 4.258.952.156 800.433.530 31.439.376.780

Chic thanh Iy

Gia tri hao mon So d'au nam 10.822.327.529 22.356.404.955 6.437.124.528 1.224.105.223 40.839.962.235

Khali hao trong nam 830.362.984 485.992.075 899.260.906 161.242.536 2.376.858.501

Thanh ly, nhuvng ban (1.398.464.884) (1.398.464.884)

11.652.690.513 22.842.397.030 5.937.920.550 1.385.347.759 41.818.355.852 SO cuoi nam

Gia tri con lai SO Au nam 7.233.872.475 2.052.469.634 4.998.518.633 285.312.004 14.570.172.746

SO cuOi nam 6.403.509.491 1.566.477.559 6.134.535.000 202.669.468 14.307.191.518

Trong do: Tam theri chua sir citing Hang cho' thanh ly

Mi5t s6 tai san c6 dinh him hinh co gia tri con lai theo s6 sach la 10.842.396.742 VND da duvc the chap de dam bao cho cac khoan vay cua cac Ngan hang (xem thuyet minh s6 V.19)

Bcin thuydt minh nay la *it ba phan hqp thank va phcii cluqc dQc cling voi Bao cho tat chinh hqp nhcit 27

12.

13.

Chi phi xay ding co ban der dang LA chi phi xay dung cong trinh tro so. chi nhanh Can Tha.

Phai tra ngtrivi ben ngin han SO cuoi nam So dAu nam

Ph& tra cac ben lien quan Phai tra cac nha cung cap khdc 84.072.960.820 28.165.474.505

COng ty TNHH ZTE HK (VIETNAM) 30.059.879.363 Cong ty TNHH DENKI KOGYO 472.788.928 11.553.185.390

ZTE Corporation 11.823.391.137

Phai tra ngtr&i ban ngan han tai Chi nhanh H6 Chi Minh 2.807.326.139 2.807.326.139

Cong ty TNHH Smatec 6.414.853.085 5.466.832.000

Phai tra ngtrai ban ngan han khac 32.494.722.168 8.338.130.976

C(ing 84.072.960.820 28.165.474.505

14. Nguiri mua tra tien trio& ngin han So cuOi nam SO dau nam

Tra &war caa cac ben lien quan Trui fru& caa cac khtich hang kit& 1.539.337.558 9.146.991.544 TOng Cong ty Ha tang mang 8.162.338.914

T6ng cnc Hau can - K9 that, BO Cong an 816.000.000 Cac khach hang khac 723.337.558 984.652.630

Cong 1.539.337.558 9.146.991.544

(54

Cl)11 TI I c-V

CONG TY CO PHAN NCH VI) KY THUAT VIEN THONG Dia chi: SO 4A, 4B, 4C phO Vtrorng Thira Vu, phtra-ng Khuong Trung, quart Thanh Xuan, TP Ha NOi BAO CAO TAI CHiNH HOP NHAT Cho Min tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuytt minh Bao can tai chinh hcfp nhAt (tiep theo)

11. TM san el; dinh vo hInh

Nguyen gia So dau nam So cuOi nam

Da khAu hao htt nhtrng van

Gia tri hao mon S6 dau nam Khali hao trong nam SO civil nam

Gia tri con lai SO dau nam

SO cad nam

Tam thol khong sir dung Dang chic thanh 15,

Quyen sir dung Tat Chtrcrng trinh phan mem COng

19.994.237.818 205.000.000 20.199.237.818 19.994.237.818 205.000.000 20.199.237.818

con sir dung 160.000.000

163.750.000 9.000.000

160.000.000

163.750.000 9.000.000

172.750.000 172.750.000

19.994.237.818 41.250.000 20.035.487.818

19.994.237.818 32.250.000 20.026.487.818

Tai san c6 dinh vo hinh la quyen sir dung dit 245,4 m2 tai s6 4A, 4B, 4C Vtrcrng Thira Vu, Quin Thanh Xuan, Thinh ph6 HA N6i. Quten sir dung dat khong xic dinh thoi han nen khong trich khau hao. Quyen sir dung dat da dugc the chap de dam bio cho cac khoan vay cua Ngan hang TMCP Quan defi — Chi nhanh Ba Dinh va Ngan hang TMCP Tien Phong — Chi nhanh Thanh Xuan (xem thuyet minh s6 V.19)

Ban thuyit minh nay io mot b0 pkin hqp thanh Va phat da9c d9c cling voi Beio ctio tai chinh hpp nhdt

28

CONG TY CO PHAN DICH VU KS' Tit ..T VIEN THONG Dja chi: SO 4A, 4B, 4C phO Vtrang Thira Vu, phtrerng Ithiscrng Trung, quan Thanh Xuan, TP Ha Ndi BAO CAO TA! CHiNH HOP NHAT Cho nam tai chinh ket thhc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cio tai chinh hyp nhht (tiep theo)

15. Thue va cac khofin phai nQp Nha ntreec SO dAu nam

Phai nop Phil thu SO phat sinh trong nam

SO phai nOp SO di thyv nQp SO cuoi nam

Phil n(ip Phai thu

Thue GTGT hang ban n'di dja 2.670.158.171 142.038.641 8.481.260.763 (6.877.217.047) 4.274.201.887 142.038.641

Thud GTGT hang nhap khiu 6.028.542.922 (6.028.542.922)

Thue thu nhap doanh nghiep 14.026.020 43.737.374 (5.366.667) 14.026.020 49.104.041

Thue thu nhap ca nhan 101.152.176 497.262 417.729.900 (424.117.377) 94.764.699 497.262

Thue nha dit 5.295.450 (5.295.450)

Cac loaf thud khac 393.920.637 13.000.000 (15.000.000) 395.920.637

CEng 2.785.336.367 580.193.914 14.945.829.035 (13.355.539.463) 4.382.992.606 587.560.581

Thui gia trf gia tang Nhorn Cong ty ndp thud gia trj gia tang theo phuang phap khiu trir voi thud suit 10%.

Thui thu nit& doanh nghiep Nhom Cong ty phai ndp thud thu nhap doanh nghiep cho cac khoan thu nhap tinh thud vii thud suit 20%.

Viec xac dinh thud thu nhap doanh nghiep phai nOp cita nhOm,Cong ty &roc can dr vao cac quy dinh hien hanh ve thud. Tuy nhien, nhang quy

dinh nay thay doi theo tirng thai kj, va cac quy dinh ye thud doi vii nhieu loaf giaodich khac nhau co the dirge giai thich theo nhieu each khac nhau. Do vay so thud &roc trinh bay teen Bao cao tai chinh hqp nhat có the se thay doi khi co quan thud kiern tra.

Thug nha dat Thue nha dit &roc ndp theo thong bao dm co. quan thud.

Cac logi thud ;attic Nhorn Citing ty ke khai va ndp theo quy dinh

29 Ban thuyet minh nay la mot bO phan hop thank va phai duoc doc cUng yeti Biro oio Jai chinh hop nhat

CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: SO 4A, 4B, 4C phO Vtrang Thi.ra Vii, phtrOng Klmang Trung, quan Thanh Xuan, TP Ha NOi

BAO CAO TAI CHINI-I HOP NHAT Cho nam tai chinh ktt thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chinh hqp nhAt (tiep theo)

16. Chi phi phai tra ngin han So cuOi nam

SO dAu nam

Phai trek cric ben lien quan Ph& trek cdc to chirc va ca nhan kluic 8.271.920.850

Gia von trich tnrgc 1.732.529.099

Chi phi phii tra tai Chi nhanh Thanh phO HO Chi Minh 6.253.418.069

Cac chi phi phai tra ngAn han khac 285.973.682

COng 8.271.920.850

17. Doanh thu chum thvc hien ngan han La doanh thu cho tittle nha nhan trtrac.

18. Phil tra ngin 4n/dai han khac

9.567.933.258 2.396.987.902 6.253.418.069

917.527.287

9.567.933.258

18a. Phdi tra ngfin han khdc SO cuOi nam SO dau nam

Ph& Ira Mc ben lien quan Phdi Ira cdc doii vi va ca nluitt kluic Kinh phi gang doan Bao hitm xa hOi, bao him y tt, bao him that nghi'ep Phai tra can No cong nhan vien vt chi phi thtrc hien cOng trinh CO tire, Igi nhuan phai tra Phai tra ngan han khac tai Chi nhanh HO Chi Minh

Cac khoan tra ng.An han khac phai

31.205.702.306 681.306.418 760.471.800

20.137.711.233

5.554.733.917 1.990.198.309 2.081.280.629

30.076.903.977 563.353.498 433.176.012

18.323.707.948

5.155.566.417 1.990.198.309 3.610.901.793

COng 31.205.702.306 30.076.903.977

18b. Phdi tra dai hgn kink La khoan nhan kji guy, kji ctrgc dai han.

19. Vay ngin han/dai han 19a. Vay ngan hgn

SO culii nam SO dAu nam ci Vay ngtin hgn phdi tra the ben lien quan Vay ngtin hgn phdi tra cdc to char va ca nhan kit& 51.476.479.076 22.544.192.776

Vay ngan han ngan hang 47.418.275.829 19.170.354.180

Ngan hang TMCP Quein dal - Chi nhanh Ba Dinh° 21.316.966.715 18.164.354.180 1

Ngan hang TMCP Quan dQi - Chi nhanh Trcin Duy Hung" 3.971.016.338

Ngtfin hang TMCP Tien Phong - Chi nhanh Thanh Xuein 22.130.292.776 1.006.000.000

Ngcin hang TMCP sal Gan - Ha Nai - Trung tam kinh doanh Vay Cong ty TNHH Smatec 6'4 1.750.000.000

Vay ngin han cac ca nhan khac (") 1.164.000.000 2.500.000.000

Ong Phgm Van Khanh 464.000.000

Ba NguyEn Thi Thu Hi&I 2.500.000.000

Ong Le Viet An 700.000.000

Vay dai han den han tra (xem thuytt minh so V.19b) 1.144.203.247 873.838.596

51.476.479.076 COng 22.544.192.776

Ban thuyjt minh nay la mth b0 phan hap Thanh va phizi dux doc cling y& Bao cao Col chinh hap nhth 30

2.066.926.706 983.326.706

1.083.600.000

1.525.569.943 1.525.569.943

2.066.926.706 1.525.569.943

CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: So 4A, 4B, 4C phe Vuong Thira VO, plureng KhuGng Trung, quAn Thanh Xuan, TP Ha Nei BAO CAO TA1CHiNH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hup nhAt (tie') theo)

Nhom C6ng ty c6 kha nang tra dugc cac khoan vay va ng tittle tai chinh ngan han.

Khoan vay Ngan hang TMCP Quan del — Chi nhanh Ba Dinh tai COng ty me de phuc vu san xuat kinh doanh vai tai suit theo tirng ,khe trot. Khoan vay nay dugc dam bao bang viec the chap quyen so hiru nha va quyen sir dung dat tai so 4B-4C Wang Thira Vu, quAn Thanh Xuan, Ha Ni.

(j) Khoan vay Ngan hang TMCP Quan dOi — Chi nhanh TrAn Duy Hung tai Cong ty con theo h9p Ong 104557.17.005.3098870.TD ngay 25 thang 5 nam 2017 de be sung yen luu dOng phuc vu hoat Ong kinh doanh thireng xuyen cua COng ty. Khoan vay nay dugc dam bao bang viec the chap quyen so hiru phong 1602, tea C2, chung cu Vinaconexl.

(iii) Khoan vay Ngan hang TMCP Tien Phong,— Chi nhanh Thanh Xuan tai C6ng ty me a phuc vu san

xuat kinh doanh vii lai suit theo tirng khe uoc. Khoan vay nay duct dam bao bang viec the chap quyen hiru nhao. va quyen sir dung dAt tai so 4A Vtrang Thira Vu, quAn Thanh Xuan, Ha Nei.

(iv) Vay khong co tai san dam bao C6ng ty TNHH Smatec tai Cong ty con de be sung yen luu de'ng vOi

iai suit 0%/ nam.

Vay khong có tai san dam bao cua cac ca nhan de phtic vu san xuat kinh doanh voi tai slat

12%/n am .

Chi tiet se phat sinh ve cac khoan vay ngan han trong nam nhu sau: SO tien vay phat Ket chu34n tir vay So tien vay di

So dau nam sinh trong nam va no. dai han tra trong nam SO cuOi nam

- (85.492.071.527) 47.418.275.829

- 1.750.000.000

- (13.325.000.000) 1.164.000.000

1.144.203.247 (873.838.596) 1.144.203.247

22.544.192.776 127.478.993.176 1.144.203.247 (99.690.910.123) 5:.476.479.076

19b. Vay dai hgn SO cuOi nam So diu nam NI

(v)

Vay ngin han ngan hang Vay ngan han cac to chirc khac Vay ngin han cac ca nhan Vay dai han den han tra COng

19.170.354.180 113.739.993.176

1.750.000.000

2.500.000.000 11.989.000.000

873.838.596

0 A A

Vay dai han phai tra cac ben lien quan Vay dai ph& Ira cac to char va ca nhan kliac Ngan hang TMCP Quan dei - Chi nhanh Ba Dinh (i)

Ngan hang TMCP Quan dei - Chi nhanh TrAn Duy Hung ti1)

COng

(i)

Nhorn Cong ty co kha nang tra dugc cac khoan vay va nq thue tai chinh dai han.

Khoan vay Ngan hang TMCP Quan dei - Chi nhanh Ba Dinh tai C8ng ty me de phuc vu hoat Ong san xuat kinh doanh voi lai suit 10,5%/nam, thei han vay tir 02 den 05 nam theo tirng khe trot ke tir ngay giai ngan dau tien. So tien vay duct hoan tra hang thing.

Ban th2041 minh nay la m•Ot b0 phein hop thanh va phai dugc doc cling vat Bcio cao tai chinh hop nhia 31

a

CONG TY Co' PHAN NCH VU KY THUAT VIEN THONG Dja chi: So 4A, 4B, 4C ph6 Vu-ong Thira Vu, pinrerng Khuting Trung, qu;an Thanh Xuan, TP Ha NOi BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ktt thiic ngay 31 thing 12 nam 2017 Ban thuytt minh Bao cao tai chinh hov nhAt (tietp theo)

(Jo Khoan vay Ngan hang TMCP Quan dpi - Chi nhanh Tran Duy Hung tai C6ng ty con theo hgp d6ng so 131395 ngay 09 thing 8 nam 2017 de mua xe 0 to Toyota Camry v61 lai suit 9,5%/nam, tiled han vay 60 thing ke tir ngay tiep theo cua ngay giai nsan dau tien. S6 tien vay dugc hoan tra hang thing. Khoan vay nay dugc dam bao bang viec the chap tai san hinh thanh tir khoan vay.

Nh6m Cong ty c6 kha nang tra dugc cac khoan vay dai han.

KS, han thanh toan cac khoan vay dai han nhu sau: s6 cuOi /lam S6 flan nam

Tir 1 nam tref xu6ng 1.144.203.247 873.838.596

Tren 1 nam den 5 nam 2.066.926.706 1.525.569.943

Tren 5 nam C(fing 3.211.129.953 2.399.408.539

Chi tit phat sinh cua cac khoan vay dai han nhu sau: SO cuoi nam SO dAu nam

S6 &Au nam 1.525.569.943

S6 tien vay Oat sinh 1.911.680.000 2.821.603.150

S6 tien vay da tra. (226.119.990) (422.194.611)

Ket chuy6n sang vay va ng ngin han (1.144.203.247) (873.838.596)

COng 2.066.926.706 1.525.569.943

• a

A

&in thuyet minh nay la mit by phern hap thanh va phcii dugc dQc ding y& Bcio cao tai chinh hap nhcit 32

• CONG TY Co PHI 1 DTCH VU KY THUAT VAN THONG Dja chi: S6 4A, 4B, 4C ph6 Vtwng Thira Vu, phtrong Khtrang Trung, quan Thanh Xuan, TP Ha N6i BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hqp nhtit (tiep theo)

20. Vim chfi so. hitu 20a. Bang rai chau bibt dOng ctia von chti

Win clan to cfia chfi hfru

hint

Thing du von co pilau

Quj, dau to phat trien (*)

Quy khic thu(ic _ von chu hi ru

Lot nhufin sau thue chtra phan phi

Lo'i ich co (long khong kiem soat Cgng

SO dau nam trtrac 48.000.000.000 49.699.560.000 9.253.201.018 119.132.759 (17.132.488.614) 17.124.332.012 107.063.737.175

Lai nhuan trong nam 4.225.550.668 1.244.148.729 5.469.699.397

Thu lao HDQT, BKS (466.800.945) (466.800.945)

Chi quji (2.056.399.000) (2.056.399.000)

Dieu chinh lai nhuan nam trtrac tai Cong ty con theo (13.696.728) 13.696.728

Bao cao kiem toan SO du cuOi nam &aim 48.000.000.000 49.699.560.000 7.196.802.018 119.132.759 (13.387.435.619) 18.382.177.469 110.010.236.627

S6 du &Au nam nay 48.000.000.000 49.699.560.000 7.196.802.018 119.132.759 (13.387.435.619) 18.382.177.469 110.010.236.627

Lai nhuan trong nam 3.057.172.656 358.928.525 3.416.101.181

Trich guy trong nam (252.706.687) (247.293.313) (500.000.000)

Chia c6 tut (449.167.500) (449.167.500)

Thu lao HDQT, BKS (692.053.349) (197.834.651) (889.888.000)

Bit dap 18 lily k6 bang thing du von c6 phan

(17.035.76