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CONG TY CO PHAN VIEN THONG TIN HQC BUU DIEN
BAO CAO TAI CIHNH HQP NHAT GIfiA MEN DO DA DUQC SOAT XET
co Kt Hag BONG Ti! NGAY 01/01/2019 DEN NGAY 30/06/2019
Thing 08 nim 2019
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• CONG TY CO PHAN VIEN THONG - TIN HQC BU'U DIEN 158/2 ph6 Hang Mai, phOng Qujrnh Lei, quAn Hai BA Tnmg, thinh ph6 Ha N0i, ViOt Nam
• MVC LVC
• NOI DUNG MANS
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• BAO CAO CUA BAN TONG GIAM DOC 1 - 2
• BAO CAO SOAT XET THONG TIN TAI CHINE HOP NHAT GOA MEN DO 3
• BANG CAN DOI ICE TOAN HOP NHAT GIIZTA MEN DO 4 - 5
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• BAO CAO KET QUA HOAT DONG KINH DOANH HQP NEAT GAYA NIEN Do 6
• BAO CAO LUU CHUYEN TIEN IT HOP NHAT GIUA MEN DO 7
• THUYET MINH BAO CAO TAI CHINH HQP NEAT GII:rA MEN DO 8 - 33
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KIE
CONG TY CO PHAN VIEN THONG - TIN HQC BIM DIN 158/2 phe Wing Mai, phutrng Quynh Loi, guar' Hai Ba Trung, thanh phe Ha N6i, Viet Nam
BAO CAO CUA BAN TONG GIAM DOC
Ban T6ng Giam dec Cling ty Co phan Van thong - Tin h6c Btru dien (g9i tit la "Cong ty") de trinh bao cao nay cling vai bao cao tai chinh hop nhat giUa nien de da duqc soar xet cua Cong ty cho Icy hoot Ong tir ngay 01/01/2019 den ngay 30/06/2019.
HQI BONG QUAN TRT VA BAN TONG GIAM DOC
Cac thinh vien caa H6i deng Quan tri va Ban Tong Giam doe Cong ty da dieu hanh Cong ty tong Icy va den ngay lap bao cao nay g6m:
HOl ant Quin tri
Ong Nguyen Tri Deng Chu tjch HDQT Ong T6 Hai Van Pho Chu tjch HDQT Ong Ha Thanh Hai Uy vien Ong Pham Van Hanh Uy vien Ong Nguyen Ng9c San Uy vien Ong Nguyen The -Minh Uy vien Ong Hoang Anh Lec Uy vien
Ban Tong Giam d6c
Ong Ha Thanh Hai Tong Giam d6c Ong T6 Hoai Van Ph6 T6ng Giam dee Ong Nguyen The Thjnh Ph6 Tong Gam dOc Ong Hoang Anh L6c Pho T6ng Giam d6c
Neuiri dai dien theo phap luat trong ky va cho den ngay lap bao cao bao gom
Ong Ha Thanh Hai T6ng Giam d6c
TRACH NIHtM CUA BAN TONG GIAM DOC
Ban Tong Giam dOc C8ng ty co trach nhiem lap bao cao tai chinh hqp nhat giffa nien de hang nam phan an.h met cach trung thuc va hqp 15, tinh hinh tai chinh cling nhu ket qua hoot Ong kinh doanh va tinh hinh Itru chuyen tien to dm. Gang ty trong Icy. Trong viec lap bao cao tai chinh hqp nhat gift nien de nay, Ban Tong Giam dec duqc yeu cau phai:
• Lira ch9n cac chinh sach ke toan thich hop va ap dung cac chinh sach do met cach nhat ■ Dua ra cac )(et down va uac tinh met cach hop 15, va than trong; • Neu re cac nguyen tac ke toan thich hop co duce tan tha hay khong, co nhUng ap cltmg sai lech tog yEu can
duqc cong be va giai thich trong bao do tai chinh hop nhit gitra nien de hay kh6ng; ■ Lap bao cao tai chinh hqp nhat gift nien de tren ca so. hoot deng lien tuc tn1 trutmg h9p khong the cho rang
Cong ty se tiep tuc hoot den; kink doanh; va • Thiet ke va thuc hien he thong Iciem soat nei be met cach hgru hieu cho num (Itch lap va trinh bay bao do tai
chinh hop What gift nien de hqp 15, nham han the rai ro va gian lan.
Ban Tong Giam dec Gang ty chju trach nhiem dam bao rang se sach ke toan duoc ghi chep met cach phu hqp de phan anh met cach hqp 1j, tinh hinh tai chinh cua Cong ty a bat ky thei diem nao va dam bao rang bao cao tai chinh hop nhat giea nien de tuan thin Chuan muc Ke toan, che d6 Ke toan doanh nghiap Viet Nam va cac .quy djnh phap 15, c6 lien quan den viac va trinh bay bao tai chinh him nhat girls nien d6. Ban TOng Giam d6c cling chju trach nhiam dam bao an toan cho tai san ctia Cong ty va th‘rc hien cac bin phap thich hqp de ngan chan va phat hien cac hanh vi gian Ian va sai phom khac.
Ban Tong Gam dec cam ket da wan tha cac yeu cau neu tren trong viac lap bao cao tai chinh hop nhat gift nien de.
NG NH v1T A(
PHI
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• CONG TY CO PHAN VIEN THONG - TIN HQC BIAJ DieN
• 158/2 phdfldng Mai, phating Quynh L6i, quan Hai Ba Trung, thinh phd Ha Ndi, Viet Nam
a TRACH NHItM CUA BAN TONG GIAM DOC (TIEP THEO)
Theo y kien trio Ban Tdng Gam ddc boo coo tai chink hqp nhat gift nien dd dapkin anh trtmg thkrc va hqp ly tinh hlnh tai chink ctia Cling ty toi thbri diem ngay 30 thong 06 nom 2019 cang nhu kit qua hoot ddng lcinh doanh va cite luting hru chuyen ben to cho ky hoot ddng tit ngay 01 thing 01 nom 2019 den ngly 30 thing 06 nom 2019, pha hqp vii cac Chuan mvc Ke wan, Chi dd Ke town doanh nghiep Viet Nam va quy djnh phip 15, co quan den viec lap va trinh bay boo coo chink hqp nhat giaa nien dd.
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Thank Hii T6ng Gain' d6c Ha ngay 15 Mang 08 nam 2019
BAO CAO CUA BAN TONG GIAM DOC (TIEP THEO)
Thay mat Ban Tdng Giam doc, >6.(
TV H OAI :0 ---1
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CONG TY TNHH
KICM TO VAC
Van Pheng tai Tp. DOng Nai S6 79 D. He Huy Tap, P Dural Thing Tp. Bien Hee, T. Deng Nai Tel: (84-251) 382 8560 Fax: (84-251) 382 960
Van Phong tai Tp. Hai Phong Tang 4. s619. D. Dian Bien Pha, P May TO Q. NO Quyen, Tp. Hai Phong Tel: (84-225) 353 4655 Fax: (84-225) 353 4316
• • vac° •
CONG TY TNHH KIEM TOAN VACO Tang 12A toa nha T6ng Cong ty 319, S6 63 Le Van 'Arcing Phuting Trung Hem, Quan Cau Gray, Tp. Ha N6i, Viet Nam
Tel: (84-24) 3577 0781/ Fax: (84-24) 3577 0787 Website: www.vaco.com.vn
61 /VACO/BCSXNV2
BAO CAO SOAT XET THONG TIN TAI CHINH HQP NHAT GICfA NIEN DO
Kfnh eiri: Csic ca (tang, Hai ding Quito trj vh Ban Tong Guam dac Cong ty Co phan Vien thong - Tin hQc Buu then
Chung toi da thtrc hien kiem toan Bao cao tai chinh hqp nhit gitka nien da kern theo cua Ging ty.C6 phin Vien thong - Tin hoc Btru din (gQi tat la "Cong ty"), dtrqc ngay 15 thing 08 nam 2019, tit trang 04 den trang 33 bao gam Bang can doi ke toan hqp nhat giaa nien da tai ngay 30 thing 06 nam 2019, Bao cao ket qua hoat ding kinh doanh hqp nhAt gi(a nien da, Bao cao luu chuyen tien hqp nhat gina nien da cho k5, hoat clang tir ngay 01 than 01 nam 2019 den ngay 30 thing 06 nam 2019 va Ban thuyet minh Bao cao tai chinh hqp nhat giUa nien c10 (goi chung la "Bao cao tai chinh hqp nhAt giaa nien da ").
Trdch nhiem csia Ban Tong Gidm doe
Ban Tang Giam 46c Cong ty chju trach nhiem lap va trinh bay trung thi,rc va h9p 15, bao cao tai chinh hqp nhat giaa nien da theo Chuan muc Ke toan, ChE (la KE town doanh nghiep Viet Nam va cac quy Binh phap 15, c6 lien quan den viec lap va trinh bay bao cao tai chinh hqp nit& giUa nien da va chju trach nhiem ve kiem soat ba ma Ban Tong Ga . m xac dinh la can thiet de dam bao viec lap va trinh bay bao cao tai chinh hqp nhat giUa nien da khong c6 sai sat tr9ng yeu do gian Ian hoac nhAm
Mich nhiem cda Kiim loan via
Trach nhiem cha chung toi la dua ra ket luan ve Bao cao tai chinh hqp nhat gi(a nien da dtra tren IC& qua soat xet dta Chung toi. Chang toi da thuc hien Ong viec soat xet theo Chuan muc Viet Nam ve hqp (long djch vu soat xet s6 2410 - Soat xet thong tin tai chinh giera nien da do Kiem wan vien dac lap cha don vj thi,rc hien. Cac chufin mkrc nay yeu cAu chting toi tuan thu chuan muc va cac quy dinh ye dao dirc nghe nghiep, lap ke hoach va thi,rc hien cuac kiem toan de dat duqc su dam bao hop 15, ye. viec lieu Bao cao tai chinh hqp nhat gift nien da dm Ong ty c6 con sai sot tong yEu hay khong.
Cong viec soat xet thong tin tai chinh giUa nien da bao gam viec thi,rc hien cac cuac phong van, chi] yeu la ph6ng yin nhang nguai chju trach nhiem ve cac van de tai chinh ke toan, va thuc hien thii tic phan tich va cac thu tic soat xet khac. Mat cuac scat xet ve co ban co pham vi hep hail mat cuac kiem toan duqc thuc hien theo cac chuan muc kiem toan Viet Nam va do vay khong cho phep chung toi dat duqc su dam bao rang chung toi se 'than biEt duqc tat Ca cac van de trong yeu c6 the dtrqc phat hien trong mat cuac kiem toan. Theo da, chimg toi khong dua ra 5, kien kiem toan.
Kit hi¢n cut: Klan todn vien
Can cu veil ket qua scat xet cha chting toi, chung toi khOng thAy c6 van de gi khien chung toi cho rang Bao cao tai chinh hqp nhAt gift nien da dinh kern khOng phan anh trung thuc va hqp 15,, tren cac khia canh tong yeu, tinh hinh tai chinh cha Cong ty tai ngay 30/06/2019, ding nhu lc& qua hoat clang kinh doanh va km chuyen tiEn to cua Cong ty cho / e ho",i14,2:7R 01/01/2019 den ngay 30/06/2019, Oh hqp vai ChuAn muc KE toan, Che do Ke toan doanh nghiep
t: AZ djnh phap 15, c6 lien quan den viec lap va trinh bay Bao cao tai chinh hop nhAt giOa nien
da.
Nguy n Dtric Ph6 Tang Giam dew SO Giay CN DKHN Kiem toan: 0517-2018-156-1 Thay m#1 va dgi dien cho CONG TY TNHH KIEM TOAN VACO Ha 10i, ngity 15 thcing 08 nam 2019
Van Phong tai Tp. HO Chi Minh Lau 6, tea nhe HUD, 159 Dian Bien Phti P 15, 0. Binh Thanh, Tp. H6 Chi Minh Tel: (84-28) 3840 6618 Fax: (84-28) 3840 6616
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CONG TY CO PHAN VIEN THONG - TIN HQC BU U DI) N 158/2 ph6 H6ng Mai, pinking Qujrnh L.oi, quiin Hai BA Tnrng, Thinh ph6 HA Nei, Viet Nam
MAU So B 01 — DN/HN Ban hinh theo Thong tu s6 202/2014/TT-BTC ngay 22 thing 12 nom 2014 cua BO TM chinh
BANG CAN DOI ICE TOAN HQP NHAT GICrA NIEN DO Toi ngay 30 thong 06 nam 2019
TAI SAN Mi s6
Thuyet minh
S6 cu6i kY
Don vi: 1,7VD
S6 diu Icy
A. TAI SAN NGAN HAN 100 1.106.254.011.139 1.846.106396.807
I. Tien vi cic khoin twang dming den 110 4 168.494.921.838 206.071.495.307 1. Tien 111 17.824.921.838 34.802.595.307 2. Cac khoin tucmg throng tien 112 150.670.000.000 171.268.900.000
II. Cic khoin phii thu ngin han 130 452.236.897.313 1.123.808.803.201 -2. 4 3
1. Phai thu ngin han ctia khach hang 131 5 430.236.949.771 1.103.713.036.437 2. Tri truck cho ngutri ban ngin han 132 6 19.553.872.974 17.417.179.921 3. Phii thu ngin hart khac 136 7 2.482.191.271 3.476.910.867 4. Dv phong phii thu ngin han kh6 doi 137 8 (36.116.703) (798.324.024)
III. Hang t6n kho 140 9 476.050.817.064 514.978.201.219 1. Hang t6n kho 141 477.309.790.077 516.245.454.987 2. Dv phong glum gia hang t6n kho 149 (1.258.973.013) (1.267.253.768)
IV. TM sin ngin him khic 150 9.471374.924 1.247.897.080 1. Chi phi tra truac ngin han 151 10 2.802.369.911 1.162.029.635 2. Thue gia tri gia tang duvc khiu trir 152 6.669.005.013 85.867.445
B. TAI SAN DAI HAN 200 161.829.583.528 166301.899.774
I. Cic khoin phii thu dii ban 210 320.709.599 320.159.599 1. Phai thu dii han khac 216 7 320.709.599 320.159.599
II. TM sin c6 djnh 220 116304.177.161 120.490.690.867 1. Tai sin c6 djnh hilru hinh 221 11 42.239329.137 46.425.842.843
- Nguyen gib 222 190.984.825.896 190.560.146.044 - Gib trj hao mon lug Ici 223 (148.745.496.759) (144.134.303.201)
2. TM sin c6 djnh v6 hinh 227 12 74.064.848.024 74.064.848.024 - Nguyen gib 228 81.024.027.224 81.024.027.224 - Gib trj hao mon 1u5T iti 229 (6.959.179.200) (6.959.179.200)
III. TM sin di' dang dii han 240 2.067.189.479 1.661.525.936 1. Chi phi xity dung co ban der dang 242 13 2.067.189.479 1.661.525.936
IV. Clic khoin din ttr tai chinh dii ban 250 14 41355.105.561 40.711.363.939 I. Diu tu vio ding ty lien doanh, lien kit 252 20.164.105.561 22.294.319.877 2. Diu tu g6p v6n vi don vj khac 253 21.191.000.000 18.491.000.000 3. Dv phong diu to tai chinh dii ban 254 ••• (73.955.938)
V. TM sin dii ban khic 260 1.782.401.728 3.118.159.433 1. Chi phi hi ft-dm dii han 261 10 1.782.401.728 3.118.159.433
TONG CONG TAI SAN (270 = 100 + 200) 270 1.268.083.594.667 2.012.408.296.581
Cbc thuyet minh kim theo la mOt by phan hop thanh cna boo coo tai chinh hop nhcit gitia nien da nay 4
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CONG TY CO PHAN WEN THONG - TIN HQC BUt DItN MAU SO B O1— DN/HN 158/2 pile HOng Mai, phtrang Quiynh L6i, quin Hai Ba Tnmg, Ban hanh theo Thong to se 202/2014117-BTC Thanh plat:. Ha Nei, Viet Nam ngay 22 thing 12 tarn 2014 cia Be Tai chfnh
BANG CAN DOI ICE TOAN Tpi ngay 30 thong
NGUON VON
C. NO PHAI TRA
I. Nir ngin ban 1. Phai tra ngutri bin ngin han 2. Ngueri mua tra tidn truck ngin han 3. Thud va cac khoan phai nep Nha nu& 4. Phai tra ngutri lao Ong 5. Chi phi phai tra ngin han 6. Doanh thu chua thuc hien ngin hp 7. Phai tra ngin han khac 8. Vay va nq thug tai chinh ngin han 9. Dv phong phai tra ngin ban 10. Qu9 khen thtremg, phtic lqi
H. Ng dii him 1. Phil tra dai han khic 2. Dxr phong phai tra dai han 3. Quy phat Men khoa hpc va cong nghf
D. VON CHU SO Writ (400 = 410)
I. V6n chi' s8 hem 1. Vein gep ctia chi' so htu . .
- C6 phiiu ph6 thong c6 quyen bleu quyit 2. Thing du vein c6 phin 3. Quy diu to phat tritn 4. Lcri nhu6n sau thud chtra phan ph6i
- LNST cluta phan phoi lay ki din cudi RY truck - LNST chug phan phoi # nay
TONG CQNG NGUON VON (440 = 300 + 400)
NHAT GIfrA MEN DO (TAP THEO) 06 nom 2019
floe vi: VND
Mil Thuydt s6 cu6i 4 S6 diu 4 s6 minh
300
310 311 15 312 16 313 17 314 315 18 318 319 19 320 20 321 21 322
330 337 19 342 21 343
400
410 22 411
411a 412 418 421
421a 421b
657.047.087373 1.374.266.091.462
647.783.977.936 1.359.596.014.664
240.956.052.410 463.263.706.601
5.777.775.679 38.222.124.100
4.134.987.311 13.540.884.235
3.278.838.519 56.807.658.379
24.981.935.160 53.081.648.300
692.401.961 1.284.761.284
7.046.651.645 6.505.353.020
333.306.913.598 706.823.202.499
13.345.074.780 8.284.822.372
14.263.346.873 11.781.853.874
9.263.109.637 14.670.076.798
1.233.072.765 1.125.672.765
3.030.036.872 8.544.404.033
5.000.000.000 5.000.000.000
611.036307.094 638.142.205.119
611.036.507.094 638.142.205.119
321.850.000.000 321.850.000.000
321.850.000.000 321.850.000.000
2.512.000.000 2.512.000.000
96.915.896.964 96.915.896.964
189.758.610.130 216.864.308.155
172.671.467.637 123.912.278.526
17.087.142.493 92.952.029.629
440 1.268.083.594.667 2.012.408.296.581
Ha n Hai Nguyen Nggc Son Toing Giam d6c K Wan truirng Ngubri Ha N¢i, ngiry 15 thing 08 nam 2019
T nQui Turn 1$p
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a a Cac thuyet minh kern theo la mOt 6¢ ph an hqp thanh caa boo coo tai chinh h9p nhat gifia nien (10 nay
5
O
Hi Thanh Hii TOng Guam dile Ha N5i, ngiy 15 thcing 08 nom 2019
a ■ a ■ ■ a a a ■ a a a a a a a a a a a ■ a a a ■ ■ a ■ a a
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CHI TIEU
1. Doanh thu bin Wing vi cung clip djch vy
2. Cic khoin &am tit doanh thu
3. Doanh thu thuln vi bin Ming vi cung clp djch vy (10 = 01 - 02)
4. Gii von hang bin vi cung cip djch vy
5. Lqi nhuijin gOp ve bin hing vi cung cip djch vy (20 =10 - 11)
6. Doanh thu hog dOng tai chinh
7. Chi phi tai chinh - Bao g&r:: Chi phi lai ray
8. Lai (18) trong cong ty lien ket lien doanh
9. Chi phi bin hang
10. Chi phi quin IS, doanh nghiep
11. Lqi nhuan thuAn ti hoot Ong kinh doanh (30 = 20 + (21 - 22) - (25 + 26))
12. Thu nhap khic
13. Chi phi khic
14. Lqi nhuin khic (40 = 31 - 32)
15. ling lyi nhu$n ki toin tru*c thug (50 = 30 + 40)
16. Chi phi thug thu nhop doanh nghiep hien hank
17. Chi phi thug thu nhap doanh nghiep flan lg
18. Lqi nhuin sau thug thu nhOp doanh nghiep (60 = 50 - 51)
19. Lai ca bin tren cli phiku
MAU SO B 02a — DN/HN Ban hitnh theo Thong to s6 202/2014/1T-BTC ngiy 22 thing 12 narn 2014 oh BO Tai chinh
MI st
Thuyet Ti ngiy 01/01/2019 minh din nekv
Dcm
Ti ngiy 01/01/2018 den neiv
01 24 527.204.490.792 856.418.464.526
02 25 490.553.069 16.885.385 19.6i
.;61 10 526.713.937.723 856.401.579.141 TI
ten 11 26 477.548.340.144 801.788.040.141 Vi
20 49.165.597379 54.613339.000 I
21 27 13.779.511.214 28.088.105.033
22 28 18.681.824.860 33.228.710.544 23 14.778.982.736 26.343.181.146
24 884.598.761 4.401.582.377
25 29 8.772.917.469 89.212.949
26 29 17.280.654.138 20.863.003.292
30 19.094.311.087 32.922.299.625
31 31 665.029.927 4.204.630.513
32 11.232.271 1.219.983.367
40 653.797.656 2.984.647.146
50 19.748.108.743 35.906.946.771
51 32 2.660.966.250 3.693.139.051
52 (5.257.425)
60 17.087.142.493 32.219.065.145
70 33 530,90 1.001,06
CONG TY CO PHAN VIEN THONG - TIN HQC Bull DIEN 158/2 ph6 Hong Mai, phirtmg QuS,nh Lai, quin Hai Bi Tnmg, Thinh ph6 Hi N0i, Vitt Nam
BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT GIIYA MEN DO Cho kj, hag d(mg tit ngiy 01/01/2019 din ngiy 30/06/2019
Nguyln Noe San Tan Qudc Tan K Win truing Ngirii l$p
Cdc thuyet minh kern theo la mOt ber phOn hqp thanh caa bao cao tai chinh hop nhat giva nien dO nay 6
a Thanh Hai Tong A o Guilt' doc Ha NOi, ngay 15 !hang 08 nom 2019
Nguyen Ngyc San Ke toan trtro-ng
Tran Qutic TuAn Ngutri 14p
CONG TY CO PHAN V1EN THONG - TIN HQC BUIJ DICN 158/2 ph6 1-16ng Mai, phtrimg QuYnh Loi, wan Hai BA Tnrng, Thanh ph6 Ha NOi, Viet Nam
MAU SO B 03 — DN/HN Ban hanh theo Thong to so 202/2014/IT-BTC ngay 22 thang 12 nom 2014 dm BO Tai chinh
BAO CAO LIYU CHUYEN TIEN II HQP (Theo phreeng phdp glib!
Cho 16, hoot dOng tit ngay 01/01/2019
CHI TIEU
NHAT GltrA NIEN DO !kip)
den nay 30/06/2019
MA Tfr ugly 01/01/2019 s6 den ngay 30/06/2019
Don VND
Tir ugly 01/01/2018 den ugly 30/06/2018
1. Ltru chuyen lien tfr hoot dOng kinh doanh 686 I. Lei nhu#n trudc thud 01 19.748.108.743 35.906.946.771 2. Di& chinh cho cac khoan 4G - 1ChAu hao TSCD, BDSDT, phan b6 lqi the thucrng mai 02 4.978.907.785 5.158.203.400 4141-
- Cac khoan du phong - Lai, 16 chenh Lech ty gia hoi doai do danh gia lai cat khoan muc tien to co g6c ngoai to
03
04
(844.444.014)
83.360.490
(2.184.545.446)
2.508.285.514
TC kC
- Lai, 16 dr hoot deng diu ttr 05 (13.577.554.885) (18.171.233.262) 1-10 - Chi phi iai vay 06 14.778.982.736 26.343.181.146 3. L91 nhuOn tie hogt it(mg kinh doanh fru& thay tai von luu tffing 08 25.167.360.855 49.560.838.123
- (Tang)/giam cac khoan phai thu 09 667.197.594.334 29.584.353.079 - (Tang)/giam hang ton kho 10 38.935.664.910 (130.911.488.310) - Tang/(giam) cac khoan phai tra (khong ke la' vay phai tra, thud thu nhap doanh nahiep phai nOp)
11 (344.231.081.043) (15.967.561.942)
- (Tang)/giam chi phi tra truac 12 (304.582.571) 192.537.291 - Tien, lai vay da tra 14 (13.779.911.527) (28.578.650.246) - Thue thu nhap doanh nghiep da nOp 15 (8.364.717.521) (26.776.775.774) - Tien chi khac cho hoot dOng kinh doanh 17 (6.511.534.442) (6.319.880.597) Luu chuyin tidn thudn tit hogt Ong kinh doanh 20 358.108.792.995 (129.216.628.376) 11. Luu chuyin tie'n.tir hoot ding din tit. 1. Tien chi de mua sAm, xay dung TSCD va cac TSDH khac 21 (1.198.057.622) (612.950.000) 2. Tien thu tir thanh 1y, nhtrqng ban TSCD va cat TSDH khac 22 21.181.818 1.402.727.273 3. Tien thu !di cho vay, c6 bit va lqi nhuan dtrqc chia 27 10.012.723.857 27.298.656.472 Luu chuyin din thudn tit hogt iffing dau to 30 8.835.848.053 28.088.433.745 111. Luu chuyen tiers tar boat dOng tai chinh 1.Tienthutirdivay 33 339.779.994.475 642.637.384.757 2. Tien tra nq got vay 34 (713.296.283.376) (1.183.241.698.907) 3. Tien tra nq g6c thug tai chinh 35 4. Co tuc, Igi nhuAn dA tra cho cha sir hfru 36 (30.954.441.950) (31.420.820.164) Lieu chuyin lien thuan fir hogt dQng tai chinh 40 (404.470.730.851) (572.025.134.314) Ltru chuyin tiers thuAn trong kj, (50 = 20 + 30 + 40) 50 (37.526.089.803) (673.153.328.945) Tien va ttrcrng dtrang tiers dau kj, 60 206.071.495.307 808.323.249.253 Anh huong cua thay d6i tY gia h6i doai quy doi ngoai to 61 (50.483.666) 9.306.568 Ti durcrng tier cuOi k5' (70 = 50 + 60 + 61) 70 168.494.921.838 135.179.226.876
Cdc :buy& minh kern theo la wit b() phdn hap thanh czia boo coo tai chinh hap nhdt gllia nien dO nay 7
I a CONG TY CO PHAN VIEN THONG - TIN HQC BITU DItN MAU SO B 09 — DN/HN
158/2 phO Ming Mai, phut:mg QuSrnh L6i, quhn Hai Ba Tnmg, Ban hanh theo Thong tu so202/2014/TT-BTC is Thanh phi:. Ha Nei, Viet Nam ngay 22 thing 12 nam 2014 cea Be Tai chinh
IN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIVA MIEN DO Coe thuyet minh nay la met b0 phan hop thanh vet can durfc Ilc.c clang then voi kw coo tai chinh hop nhcit giiia nien do' kern theo
11 1. THONG TIN KHAI QUAT
Hinh thtic se. hfru von
$ Cling ty CO phAn Vigil thong - Tin hoc Btru dien (gQi tit la "Cong ty") duqc thanh lap theo GiAy Ching nhan clang 14, doanh nghiep so 0100683374 cap Ian du vao ngay 12/12/2001 va sfra dig lAn 16 vao ngay
a 24/09/2018 do Se Ke hooch va DAu tu thanh phii Ha Nei cap.
• Von dieu le ctia Cong ty la: 321.850.000.000 VND.
\
*.\%.
a Tang s6 lao deng trong Cong ty
11 TOng so lao deng dm Cong ty tai ngay 30/06/2019 la 485 ngdri (tai ngay 31/12/2018 la 489 ngtreri). 0 ,
• Nghnh nghe kinh doanh yk;>:,
.....A ,.
.::::./.
U. xuat thiet bi truyen thong; a • Sea chaa thiet bi lien 14c;
a • Sea chaa may vi oath va thiet bi ngoai vi; • Lip dht he thOng cap, thoat mac, 16 suOi va dieu hea kheng khi;
a • Ban butin may m6c, thiet bi phi tong may khac. Chi ti6t: Ban barn may m6c, thiet bj dien, vat lieu dien (May phat dien, deng ca dien, day dien va thiet bi }Mac dung trong mach dien);
IN • Lip dht he thOng dien; • San xuat thiet bj truyen thong: San xuAt cac thiet bi trong nganh truyen hinh, dAu tu san xuat thiet bi
11 vien thong, internet, san xuat trong linh vuc vien thong;
• Ban burn thiet bi va linh kien dien te, vien thong;
111 • Gido chic khac chua duroc phan vao dau: Dao tao cling nghe vien thong, dao tao cong nghe thong tin; • Hoat Ong chuyen mOn, khoa hoc va cong nghe khac chua duor phan vao dau: Dich vu tu van, chuyen
um giao ding nghe trong lTnh vuc vien thong, ding nghe thOng tin, he thOitg trung tam da lieu (Data center), cac thiet bi trong nganh truyen hinh, (mg dung cong nghe mei de san xuat thiet bi thong tin,
11 • vien th6ng; Xay dung cling trinh lcy !hug dan dung khac: Xay dung ha tang vien thong, cac he thong trong tam du lieu (Data center), Xfiy lhp cong trinh vien thong;
11 • Kinh doanh bAt deng san, quyen sir dung (tit thuec chit se hilu, chit se dung hoc di thug;
U. Kim tra A. phan tich k9 thug: Dich vu ky thuat do kiem phuc vu cong tac quan lji chat luong mang
III
vien thong; • Float Ong vien thong khac: Dai IS, kinh doanh dich vu fmg dung tren mang internet va vien th6ng, dich
SI vu tu van trong linh vi,rc vien thong, cung cap djch vu trong linh vuc vien thong;
U. Hoat deng kien trec va to van ky thuat c6 lien quan: Dich vu ky thuat do kiem chat luong mpg vien
a thong, thiet ke thiet bi bao ye' (kitting bao itan thiet ke cong trinh), thiet ke mang cong trinh thong tin, buu chinh vien thong;
111 • Cho thue may mOc, thiet bj va dO dung hh-u hinh khac: Dich vu cho thug thiet bi vien th6ng va tin hoc; • Djch vu ho trq tong hop: Cung cap cac djch vu;
11 • sin xuat khac chua phan vao dau: san xuAt thiet bj bao q; • Ban burn chuyen doanh ;Mac chua phan vao dau: Kinh doanh thiet bi bio ve;
III • Nghien tiro va phat trien thuc nghiem khoa hoc tu nhien va Icy thuat: Cung cap cac djch vu nghien cfru
11 • cong nghe thong tin; San xuat may vi tinh va thiet bi ngoai vi cua may vi tinh: DAu tu san xuAt may tinh, san xuAt trong linh vuc tin hoc;
I • Lap trinh may vi tinh: DAu tu san xuat san phAm phAn mem; • Tu vAn may vi tinh va quan tri he thOng may vi tinh: Dich vu tu vAn trong HIM vuc tin hoc, cung cap
11 dich vu trong Firth vtrc tin hoc; • Hoat deng djch vu hg to kinh doanh khac cOn lai chua dtroc phan vao dau: Kinh doanh trong WI vuc
III
vien thong va tin hoc bao gem ca xuAt nhap khau nguyen vat lieu, vat tu, thiet bi va he thong deng b6 trong linh vuc vien thong va tin hoc;
• • Hog dOng hE trq dich vu tai chinh chua dugc phan vao dau: Djch vu thanh toan.
• 8
AN
a CONG TY CO PHAN VIEN THONG - TIN HOC BM DItN MAU SOB 09 - DN/HN ■ 158/2 pha Hong Mai, phutmg QuYnhL6i, quOiTh Hai BA Dung,
Thanh ph6 Ha NOi, Viet Nam Ban hail theo Thong tu so202/2014/TT-BTC ngiy 22 thing 12 nam 2014 dui BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICrA MEN DO (TIEP THEO) Ccic thityAt minh nay la mot by phem hop thanh va can dux doc clang tit& vat bao cao tat chinh hop nhcit giira Wen 4 kem theo
1. THONG TIN KHAI QUAT (TIEP THEO)
Hoot dOng chinh
111 • Bin buen thiet bj va linh kien dien ter, van thong; • Cho thug may m6c, thiet bj va d6 dung htu hinh khdc: Dich At cho thug dial bj vin thong va tin hoc;
111 • Djch vo h8 tiv tang hqp: Cung cap cdc dich vo; • Hoot dOng djch vu hO to kinh doanh khdc con loi chua duqc phan vio din: Kinh doanh trong linh virc
11 vin thong va tin hoc bao dim ca xuAt nhdp khdu nguyen vat lieu, vat tu, that bj vi he thong d6ng bO trong linh voc van th8ng va tin hoc.
11 Chu ky sin zugt, kinh doanh thong thuirng
11 Chu ky san xtat, kinh doanh th8ng thutmg cita COng ty duoc thoc hien trong thei gian Ichong qua 12 thing.
11 CAu trac doanh nghi0
Cling ty TNHH MTV Thanh town Van th6ng Tin hoc Buu dien: La Cong ty con dm C6ng ty.
Cong ty CP Diu tu ky thudt so Viet: La C6ng ty lien ket vOi Cling ty.
Chi nhanh - C6ng ty Co phan Van thong Tin hoc Buu dien (Chi nhanh H6 Chi Minh): Hoch town dpc lip.
• Chi nhanh C6ng ty CO phAn Van thong Tin hoc Buu dien toi DA ging: Hoch town bdo so.
2. KY KE TOAN, CHUAN MIX KE TOAN VA CHE DO KE TOAN AP DUNG
icy ke tosin
/slim tai chinh ctia Cong ty bit du tir ngay 01 thing 01 va kit thtic vio ngay 31 thing 12.
IN Bdo cao kiem town nay duqc ldp cho ky hog dOng tir ngdy 01/01/2019 den ngdy 30/06/2019.
1111 Che di) ice toil' gip citing
11 Cong ty ap ding cdc Chuin moc Ke todn, Che dO Ke town doanh nghiep Viet Nam duqc ban birth theo Thong tu so 200/2014/TT-BTC ngay 22 thing 12 'tam 2014, Thong tu so 202/2014/TT-BTC ngay 22 thing 12 nam 2014 va cdc th8ng tu hutmg din thoc hien Chuin moc Ke todn dm BO Tii chinh trong vac lip va trinh bay bdo cao tai chinh hop nhit giUa nien dO.
Tuyen b6 ve viec titan the' Chutin moc Kt toin va Che di) Ke todn
Ban TOng Gam dOc dam bao di Man thu yeu ciu cua cdc Chudn moc Ke todn, Che dO Ke town doanh nghiep Viet Nam ducc ban hint) theo ThOng tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014, Th6ng tu so 202/2014/1T-BTC ngay 22 thing 12 nam 2014 cung nhu cdc th8ng Tv huang dart thoc hien Chan moc Ki
111 todn cad BO Tii chinh trong vac lip bao cao tai chinh hop nlat giva nien dO.
Bdo cao tai chinh hop nhit gitta nien do) kern theo kh6ng nhim phin drill tinh hinh tai chinh hop nhAt , kit 111 quA hoot dOng kinh doanh hop nhit va tinh hinh luu chuyin tien to hop nhAt theo cdc nguyen tic va thong
le ke todn duqc chip nhin chung tai cdc nuac khdc ngoai Viet Nam. 11
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• CONG TY CO PHAN VIEN THONG - TIN HQC BIM DIEN MAU SO B 09 - DN/HN
• 158/2 phe Meng Mai, phutmg Quynh Lei, quart Hai Ba Tnmg, Ban hash theo ThOng to s6 202/2014/1T-BTC Thank ph6 111 Nei, Viet Nam ngay 22 thing 12 narn 2014 cua BO Tai chinh
• THUYET MINI BAO CAO TAI CHINH HOP NHAT GIVA MEN DO (TIEP THEO) Cele thuyil minh nay la mot 1)0 pi*: hqp tharth va can dzror doe diing thoi voi bao cao tai chinh hop nhOt giva nien dO kern theo
• 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh such ke toan chit y6u &cm Cling ty ap dung trong viec lap bao cao tai chinh hop nhat gift nien de:
a Iferc tinh ke than
Viec lap bao cao tai chinh hop nhat gita nien de tuan thin theo cac Chuan mtc Ke toan, Che de Ke toan • doanh nghiep Viet Nam va cac quy dinh phap 1y co lien quan den viec lap va trinh bay bao cao tai chinh
hqp nhat gift nien de yeu cau cua Ban T8ng Giam dec phai co nhang uerc tinh va gia dinh anh huentg den a s6 lieu bao cao ve cac cerng nq, tai sin va viec trinh bay cac khoin cern no va tai sin tiem tang tai ngay lap
bao cao tai chinh hop nhat gift nien de cling nhu cac se lieu bao cao ye doanh thu va chi phi trong suet
• nam tai chinh.
Daub gii va ghi nhan theo gig tri hqp ly
Theo quy dinh cua Luat KE toan da co hieu luc tir ngay 01 than 01 nam 2018, trong de bao g6m quy dinh ye danh gia va ghi nhan theo gia tri hop ly, tuy nhien chua co huang din cp the cho van de nay; Theo do, Ban T8ng Giam dec da xem xet va dp dung nhu sau:
a) Cong cy tai chink ghi nhOn deinh gia lai theo gia tri hqp tren ca g'ac frit di cac khoen dz. r phong can tricklap (neu co) theo quy dinh hien hiznh;
■ b) Ccic khain myc tien t¢ co goc ngoai te duac dank gib theo ty giti giao dick thyr ti; c) Doi yeti tai sin viz ma phai Ira (ngobi cac myc a viz b tren day) Cong ty khong co ca se de xcic dinh
• duac gib tri m Of ctich clang tin cay do do Cong ty Hang ghi nkin theo gia &Sc.
Casa. hqp !that bao cao tai chinh
Bao cao tai chinh hop nhat gift nien de bao gem bao cao tai chinh cua COng ty va bao cao tai chinh cua cac cling ty do Cong ty kiem soat (cac cling ty con) duqc lap cho den ngay 30 thing 06 hang nam. Viec kiem soat nay dat ducfc khi C8ng ty co kha tang kiem soat cac chinh such tai chinh va hoat Ong cua cac ceng ty nhan dau to nham thu dtrov lcri ich tir hog deng cua cac cling ty nay.
Ket qua hoat depg kinh doanh cua cac cling ty con &roc mua lai hoac ban di trong nam duoc trinh bay trong Bao cao ket qua hoat Ong kinh doanh hop nhat giaa nien de tir ngay mua hoac cho den ngay ban khoan dau to a Ging ty con de.
111 Trong trurtmg hop can thiet, bao cao tai chinh hop nhat giOa nien de cua cac ding ty con duot dieu chinh de cac chinh such ke toan dtroc Ap dung tai Cong ty va cac Cong ty con la gieng nhau.
• Tat ca cac nghiep vu va s6 du giaa cac ding ty trong ding tap doan duoc loai b6 khi hop nhat bao cao tai chinh.
Hqp nhat kinh doanh
Tai sin, cong nq va cling nq tiem tang cua cling ty con duce xac dinh theo gid tri hqp ly tai ngay mua cong ty ■ con. Bat kj, khoanphu trei nao gift gia mua va tong gia tri hp 15, cua tai sin duce mua dtrqc ghi nh4n la loi
the thuong mai. Bat ky khoan thieu but nao giaa gia mua va tong gia tri hqp ly cua tai sin &roc mua duce ghi nhan vao ket qua hoat &Ong kinh doanh hop nhat cua ky ke toan phut sinh hog deng mua cong ty con.
■ Dau tir vao cong ty lien ket
Cling ty lien ket la met cong ty ma Cong ty co anh.htr6ng clang ke pining khong phai la cong ty con hay ding ty lien doanh cua Cong ty. Anh huerng ding ke the. hien 6 quyen tham gia vao viec chra ra cac quyet dinh ve chinh such tai chinh va hoat deng cua ben nhan da tu nhtrng kheing cr5 anh htron ve mat kiem soat
• hoac dOng kiem soat nhang chinh such nay.
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MAU SO B 09 - DN/HN Ban hanh theo Thong tu s6 202/2014[IT-BTC ngay 22 Mang 12 nam 2014 cita Be Tai chinh
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICTA NIEN DO (TIEP THEO) Cac thstytit minh nay la mat ba phan hop thimh lit can duck d9c clang than rat btho cao tat chinh hop nhdt Vika Men 4 kim theo
3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU
Sau day la cac chinh sach ke toan chti yeti duqc C6ng ty ap ding trong viec lap bao cao tai chinh hqp nhat giOa nien de:
Ii6c tinh ke toan
Viec lap bao cao tai chinh hop nhAt giUa nien de twin thit theo cac Chan mpc Ke toan, Che de Ke toan doanh nghiep Viet Nam va cac quy djnh phap ly c6 pen quan den viec 1ip va trinh bay bao cao tai chinh hop nhat gift nien de yeu cau cUa Ban T6ng Giam dec phai c6 nhung uac tinh va gia djnh anh huemg den se lieu bao cao ve cac ding nq, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay lap bao cao tai chinh hop nhAt gift nien de cling nhu cac so lieu bao cao ve doanh thu va chi phi trong su6t nam tai chinh.
Daub gia va ghi nh4n theo gig trj holp ly
Theo quy dinh cda Luat Ke toan da co hieu lac tir ngay 01 thang 01 nam 2018, trongde bao gem quy djnh ve danh gia va ghi titian theo gia trj hop ly, tuy nhien chtra co twang clan co the cho van de nay; Theo d6, Ban T6ng Giam dec da xem xet va ap ding nhu sau:
a) Cong cu tai chinh duvc ghi nhein va danh gia lyi theo gici trj hop 1)", tren cc gib goc mit di cac khoan dIr phong can trick* (ndu c:6) theo quy djnh hien hanh;
b) Cac khocin myc lien te co goc ngogi i cluvc dcinh gia theo 0.7 gib giao dich thttc td; c) flan von tai san va nq phai tra (ngoai cac myc a va b tren day) Cong ty khong có co ser de xcic djnh
duvc gia trj mkt arch dimg tin coy do do Cong ty dang ghi nhein theo gia goc.
Ca so' hop nhAt bao cao tai chinh
Bao cao tai chinh hop nhAt giU'a nien de bao gem bao cao tai chinh cia Cong ty va bao cao tai chinh caa cac cling ty do Cong ty kiem soar (cac cling ty con) duqc lap cho den ngay 30 thing 06 hang nam. Viec kiem soat nay dot &roc khi Cling ty c6 kha nang kiem soat cac chinh sach tai chinh va hoot ding cia cac cong ty [than dau to nham thu duqc lqi ich tir hoot deng ctia cac cong ty nay.
Ket qua hoot deng kinh doanh ctia cac cong ty con duqc mua tai hoAc ban di trong nam duqc trinh bay trong Bao cao ket qua hoot deng kinh doanh hop nhat giaa nien de tir ngay mua hoAc cho den ngay bin khoan dau to a Cling ty con d6.
Trong trtemg hop can thiet, bao cao tai chinh hqp !that giita nien de ctia cac cong ty con duqc dieu chinh de cac chinh sach ke toan &roc ap ding tpi Cling ty va cac C8ng ty con la gi8ng nhau.
Tit ca cac nghiep vo va se du gift cac ding ty trong ding tap Joan &roc looi be khi hop nhAt bao cao di chilli.
Huy nhAt kinh doanh
Tai san, cong nq va ding nq tiem tang caa ding ty con duqc xac djnh theo gia trj hop ly tai ngay mua ding ty con. Bat ky khoan phi trei nao gift gia mua va tong gia trj hop ly ctia tai san duqc mua duqc ghi nhan la lQi the thucrng moi. Bat kj, khoan thieu hot nao giaa gia mua va tong gia trj hop ly ctia tai san duqc mua duqc ghi nhan vao ket qua host deng kinh doanh hop nhat ctia ky ke town phat sinh host den mua c6ng ty con.
Diu tir vim cong ty lien ket
Citing ty lien ket la met ding ty ma Cong ty c6 anh huemg ding ke nhung kheng phai la cong ty con hay cing t' doanh ctia Cong ty. Anh lurang ding ke the hien 6 quyen tham gia vio viec dua ra cao quyet djnh y chinh sach tai chinh va hoot deng ctia ben nhan dan tu nhung kh6ng c6 anh htremg ve mat kiem soar hoAc deng kiem soar nhang chinh sach nay.
CONG TY CO PHAN VIEN THONG - TIN HQC BLit DIEN 158/2 phi') Hong Mai, phuemg Quknh Loi, quail Hai Ba Tnmg, Thanh ph6 Ha Nei, Viet Nam
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• CONG TY CO PHAN VIEN THONG - TIN HQC BtrU DIEN MAU S6 B 09 - DN/HN 158/2 ph6 Hang Mai, phuEng Quynh Lei, quan Hai Ba Tnmg, Ban Mill theo Thong tu s6 202/2014/TT-BTC
II Thanh ph6 Ha Nei, Viet Nam ngay 22 thong 12 nam 2014 cua BO Tai chinh
• THUYET MINH BAO CAO TAI CHINH HOP NHAT GICIA NIEN DQ (TIEP THEO) Cac thuyk minh nay la mot NS phan hop thimh va can &roc doc clang then yeti bao coo tai chinh hop nh in Oa nien do kern theo
• 3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (TIEP THEO)
DAu to vao ding ty lien ket (Tiep theo)
Ket qua hoat deng kinh doanh, tai san va cong no dm cac ding ty lien ket ,ducrc hop nhAt trong bao cao tai chinh gift nien dO theo phucmg phap von chit sr hau. Cac khoan Op von lien ket &roc trinh bay trong Bang can d6i ke toan hop nhAt gia
,a nien de theo gia dtrqc dieu chinh theo nhDng thay doi trong phan
von g6p cua C6ng ty vao phAn tai san thuin cua cong ty lien ket sau ngay mua khoan dau tu. Cac khoan 18
• dm ding ty lien ket vuqt qua khoan gop von cua Cong ty tai ding ty lien ket d6 (bao gom bat ke cac khoan g6p von doi han ma ve thuc chat tao thanh dau tu thuan ctia Cong ty tai Ong ty lien ket d6) khong dtrqc ghi nhan.
■ Trong trubmg hop met ding ty thanh vien cua Cong ty thuc hien giao dich vai mot ding ty lien ket vOi Cong ty, chua thuc hi en tucrng img vbi phan g6p von caa Cong ty vao ding ty lien ket, duqc loai trir
■ khoi bao cao tai chinh hop nhAt giita nien de.
■ Citing cu tai chink
• Ghi nit'gn ban Au
Tat san tai chinh: Tai ngay ghi nhAn ban dAu, tai san tai chinh &roc ghi &tan theo gia g6c cong cac chi phi giao dich c6 lien quan truc tiep den viec mua sam tai san tai chinh do. Tai san tai chinh cua COng ty bao
.• gom tien, cac khoan tucrng ducmg tien, cac khoan phai thu khach hang, phai thu khac, cac khoan kj, guy, cac khoan dAu to tai chinh.
• Cong nq tat chinh: Tai ngay ghinhan ban dAu, cong nq tai chinh duqc ghi nhan theo gia ge.c cong cac chi phi giao dich c6 quan nuc tiep den viec phat hanh cling no tai chinh dO. Citing nq tai chinh cua Cong ty bao gom cac khoan phai tra ngtthi ban, phai tra khac, cac khoan chi phi phai tra„ cac khoan nq thue tai chinh, cac khoan vay.
Dank gid lgi sau ghi nhtin ban Au
■ Hien tai, chua c6 quy dinh ve danh gia lai cong cu tai chinh sau ghi nh'an ban dAu.
■ Tien va cac khoin ttrolig throng tien
Tien va cac khoan tuong ducmg tien bao g6m tien mat tai quy, cac khoan tien girl khong ky han, cac khoan diu ngin han, c6 kha nang thanh khoan cao, ding chuyen doi thanh tien va it nil ro lien quan den viec bien dOng gia tri.
Cac khoiin dAu to tai chinh
Cdc khoan Au tu 'tam gilt din ngity ddo hgn
• Cac khoin dAu tu nam gia den ngay dao han la cac khoin tie') gfri c6 ky han 6 thong.
Ddu to vao cong cu van cua don of khdc
Dau tu vao ding cu von cua don vi khac phan anh cac khoan.dAu to cong cu von nhung Cong ty khong c6 quyen kiem soot, dong kiem soar hoac c6 anh htrang (tang ke doi v6i ben &roc du tu. Khoan dau to vao cong cu von cac don vi khac &roc phan anh theo nguyen gia trir cac khoan du phong giam gia dau tu.
Cdc khotin Au to did hgn khdc
111 Cac khoan du to doi han khac bao g6m cac khoan dau tu mua co phAn veri ty' le nho hon 20% von dieu le dm ding ty co phan, cac khoan dau tu doi han khac dtrqc phan anh theo gia goc.
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CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN MAU SO B 09 - DN/HN ■ 158/2 ph6,H6ng Mai, phtrang Quynh Lei, quail Hai BA Tnmg, Ban hanh theo Th6ng tu s6 202/201411T-BTC
Thanh pho HA Nai, Viet Nam ngay 22 thang 12 nam 2014 dm B6 Tai chinh
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIIfA NIEN DO (TIEP THEO) Cac thuyEit minh nay la m'Or by pkin hqp thanh va can duorc cicfrc &mg thai yen bcio cao tai chinh hop nh4t grim ran cl() kern theo
• 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
Clic khan dau hyn kluic (Tiep theo)
Du phong gam gia cac khoan dau tu dai han ducrc trich lap theo cac quy djnh tai Thong tu so 228/2009/TT-BTC ngay 07/12/2009 va Thong to so 89/20I3/TT-BTC ngay 28/06/2013 huerng clan the da
• trich lap va sir dung cac khoan du phong giam gia hang ton kho,. ton that cac khoin dAu tai chinh, no phai thu kh6 dal va bao hash san pham, hang hoa, cong trinh xay lap tai doanh nghiep.
■ Cie khoin phai thu ye der phong phai thu kho doi
■ Cac khoan phai thu clucc trinh bay tren bao cao Lai chinh hap nhAt gi0a nien da theo gia trj ghi so cac
• khoan phai thu tir khach hang va cac khoan phai thu khac ding du phong nq phai thu kh6 dal.
Du phong phai thu kh6 doi dtrat trich lap cho nhang khoan phai thu da qua hart thanh toan tir sau thang troy len, hoac cac khoan thu ma nguai no kh6 c6 kha nang thanh toan do bi thanh ly, pha san hay cac kho khan
■ ttrcrng
■
qr.
Hang ton kho
■ Hang ton kho dugc xac dinh tren co so gia thAp hart gifra gia g6c va gia tri thuAn c6 the thvc hien ducc. Gia g6c hang, ton kho bao gam chi phi nguyen vat lieu trtrc tiep, chi phi lao d6ng tnrc tier) va chi phi san xuat chung, neu ca, de c6 ducrc hang ton kho 6 dia diem va trpg thai hien tai. Gia xuAt ctia hang ton kho duqc xac dinh theo phtrong phap binh .quan gia quyen. Gia tri thufin co the thwc hien duvc dtrac xac dinh bang gia ban utrc tinh trir cac chi phi de hoan thanh ding chi phi tiep thi, ban hang va phan ph6i phat sinh.
Hang ten kho ducrc hach toan theo phucrng phap ke khai thuang xuyen.
■ Tai san c6 djnh hitu hinh dtrqc trinh bay theo nguyen gia trir gia tri hao man luy ke. Nguyen gia tai san co ■ dinh hfru hinh bao gom gia mua va wan bO cac chi phi lien quan khac lien quan tivc tiep den viec dua tai
san vao trang thai san sang sir dung.
Tai san c6 dinh hire hinh dtrqc khAu hao theo phuong phap dutmg thing dva tren thai gian hfru dung tok ■ tinh. D6i voi nhang tai san Cong ty !than do,g6p von thi COng ty thvc hien trich khAu hao dtra tren gia tri
con lai va thtri gian sir dung con lai. Ty le khau hao cu the hang nam nhu sau:
II Thai gian khAu hao
(S6 nam)
III Nha dia vat kien trac 06 - 25 May mac thiet bi 03 - 05
• Phucrng tien van tai 06 Thiet bi van phong 03 - 07
• Tai san co dinh khac 03 - 05
II Tai san có djnh vo hinh va khAu hao
III Tai san c6 djnh vo hinh the hien gia tri quyen sir dung &At, phAn mem may tinh Ira dtrac trinh bay theo nguyen gia trir gia tri hao mon luy ke. Quyen sir dung dat dm Cong ty la lau dai nen khong thtrc hien trich
II khAu hao. Phin mem ducrc khAu hao theo phuong phap duang thing trong thtri gian 03 nam.
•
• 12
U Du phong gam gia hang ten kho caa Cong tydtrac trich lap theo cac quy dinh hien hanh. Theo do, C8ng ty dtrac pliers trich lap du phong giam gid hang ton kho loi thai, hong, kern pharn chat trong tnrang hop gia tr thvc to ctia hang ton kho cao hart gia trj thuan co the thwc hien &roc tai thin diem ket thac nien d) ke loan.
■ Tai san c6 djnh hint hinh va khAu hao
57:
TN
DA1 :0
a
1111 CONG TY CO PHAN VIEN THONG - TIN HQC BUt DICN MAU SO B 09 - DN/HN 158/2 phaHang Mai, phudng QuSnh Lei, wan Hai Ba Thing, Ban hanh thco Thong to so 202/2014/7T-BTC
II Thanh pito Ha N'ai, Viet Nam ngay 22 thing 12 nom 2014 dm BO Tai chinh
II THUYET MINH BAO CAO TAI CHINH HQP NHAT GICYA MEN DO (TIEP THEO) Cac thuyit minh May is mkt bo pi:4n hop thanh va can &roc doe dOng thOi voi bao coo tat chinh hqp nhin gar, nien det kern theo
II 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
Chi phi lay dy.ng ca ban do dang
• Cac tai san dang trong qua trinh xay dung phvc vu myc dick san xuat, cho thue, quan tri hoac cho bat 14 nnic dich nao khac duqc ghi nhan theo gia goc. Chi phi nay baagom chi phi dich viii va chi phi lai vay c6 lien quan
• phir hop vai chinh sach ke toan cua Cong ty. Viec tinh khau hao cua cac tai sin nay &roc ap dung giOng nhu vai cac tai san khac, bat dau tv khi tai sin a vao trang thai san sang sir citing.
• Cac khoin tra trtrac dai hen
Cac khoan chi phi tra tnrac dai han bao g6m chi phi chiy ket chuyen cong cot, dung cu, linh kien loci nhO ■ &roc coi la c6 kha Ong dem lai lqi ich kinh to trong tuong lai cho Cong ty veri thin han tir mot nom tra len.
Cac chi phi nay duqc von hoa dual hinh thin cac khoan tra trtrac dai han va duqc ghi nhan vao Bao coo ket
• qua hoot d'ang kinh doanh hop nhat giaa nien da, sir clking phucmg phap &rang thang toi da khong qua ba nom.
Nq phai tra
Nq phai tra la so tin có the phai tra nha cung cap hoac cac d6i tuong khac. Nq phai tra duqc trinh bay theo
• gia tri ghi so.
Chi phi phiii tra a
Cac khoin chi phi thuc to chtra phat sinh nhtrng dtrgc trich tnrac vao chi phi san xuat, kinh doanh trong nom de dam bao khi chi phi thuc to phat sinh kh6ng gay dOt bien cho chi phi san xuat, kinh doanh tren co so r dam bao nguyen tac phis hop giaa doanh thu va chi phi. Khi cac chi phi do phat sinh, neu ce chenh lech vai s6 da trich, ke toan tien hanh ghi so NI sung hoic ghi giam chi phi tuong Crag vai phan chenh lech. Chi phi phai tra tai ngay 30/06/2019 la cac chi phi trich truac chi phi cho cac du an cua Cong ty.
U Cac khoin dtr phong phai tra
• Cac khoan du phong phai tra duqc ghi nhan khi Cong ty co nghia vn no hien tai do ket qua tir mat su kien
■ da xay ra, va C8ng ty co kha nang phai thanh toan nghia vg nay. Cac khoan du phong dtrqc xac dinh ten co sot trac tinh cua Ban T8ng Gam dOc ye cac khoin chi phi can thiet de thanh toan nghia vg no nay tai
■ ngay ket thitc ky hoot dang. Cac khoan du phong phai tra tai ngay 30/06/2019 la du phong bao hanh thiet bi va cac du an thi cong cua Cong ty.
Ngu6n von
111 Van cha so hay cua Gang ty duqc ghi nhan tren co ser thuc gop cua cac c6 &mg.
Cac guy &roc trich lap theo quy dinh cua Nghi quyet Dai hai d6ng c6 (long va Dieu le C6ng ty.
Lqi nhuan sau khi trich lap cac quy duqc phan phi theo Nghi quyet cua Dai hai d6ng c6 &Mg.
Ghi nhn doanh thu
• Doanh thu ban hang duqc ghi nhan khi d6ng thin thoa man tat ca nom (5) dieu kien sau:
• (a) C6ng ty da chuyen giao phin lOn rill ro va loi ich gin lien yeti guy& sa hirn san phim hoic hang hoa cho ngutri mua; ,
III (b) C6ng ty khong con no gilt quyen quail 15, hang h6a nhu ngutri so hav hang hoa hoic quyen kiem soot
hang h6a;
II (c) Doanh thu duqc xac dinh tuong d6i chic chin; (d) Cong ty se thu ducrc lqi ich kinh to tir giao dich ban hang; va
I (e) Xac dinh duqc chi phi lien quan den giao dich ban hang.
• 13
•
I
III CONG TY CO PHAN VIEN THONG - TIN HQC BU'U DIEN MAU SO B 09 - DN/HN 158/2 phe Hong Mai, phtrimg Qujrnh L6i, quart Hai BA Tnrng, Ban hanh theo Thong or 9.5 202/2014/17-BTC
• Thanh phe Ha Nei, Viet Nam ngtty 22 thang 12 nim 2014 dm BO Tai chinh
• THUYET MINH BAO CAO TAI CHiNH HOP NHAT GIUA NIEN DO (TIEP THEO) Ccic thuy'et minh nay is mat ba phan hop thanh va can duor doc &mg thai vol bcio cao tar chinh hop nhat grim nien cla kern theo
El 3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (TIEP THEO)
Ghi uhart doanh thu (Tiep theo)
• Doanh thu dm giao dich ye cung cap dich vu &roc ghi nhan khi kat qua dm giao dich dO &roc xac dinh met cach dang tin cay. Tnr?mg hop giao. dich ve cung cap dich vu lien quan den nhieu kj, thi doanh thu
III
&roc ghi nhan tong nim theo ket qua phin cling viec dA hoan thanh tai ngay ctia Bang can dei ke toan hop nhat giUa nien de caa kj, dO. Ket quA caa giao dich cung cap dich vv dugc xac dinh khi th6a man tat ca ben
• (4) dieu kien sau:
(a) Doanh thu duqc xac dinh tucmg dei,chic chats; (b) CO kha nang thu duqc kri ich kinh to to giao dich cung cap dich vp do;, (c) Xac dinh duqc phan cong viec dA hoan thanh tai ngay dm Bang can d6i ke toan hop nhat giaa nien de; va (d) Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoar thanh giao dich cung cap dich vp do.
LAi ben giri duqc ghi nhan ten co sa don tich, duqc xac dinh tren se du cac tai khoan tin girl va lAi suat Ap dung.
Lai sir cac khoan dau to duqc ghi nhan khi C6ng ty co quyen nhan khoin
Ngooi tg
• Cac nghiep vu phat sinh bang ngoai to &roc chuyen dOi theo tai ngay phai sinh nghiep vv. Se cac khoan muc tien c6 goc ngoai tai ngay ket thac nien de ketoan &roc chuyen doi theo ty' gia tai ngay nay. Chenh Lech tj, giA phat sinh duqc ghi nhan vao Bao cao ket qua hoat eking kinh doanh hop nhat gift nien d6. Lai chenh lech tj, gia do danh gia lai cac se du tai ngay ket fink nien de ke toan kh6ng duqc clang
• de chia cho co d6ng.
Chi phi di vay
Chi phi di vay lien quan truc tip den viec mua, dau to xay dung hoac san xuat nhikng tat san can met thtri gian tuang dOi dai de hoan thanh dua vac) sir dung hoac kinh doanh &roc Ong vao nguyen gia tai san cho
111
dEn khi Lai san d6 &rot dua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tit viec dau to tam thtri cac khoin vay ducrc ghi giam nguyen gia tai san co lien quan.
■ Tit Ca cac chi phi lAi vay khac &roc ghi nhan vao BA° cat) ket qua hoat Ong kinh doanh hop nhat gift nien ■ 4:16 khi phat sinh.
Thut
Thue" thu nhap doanh nghiep the hien tong gia tri caa so thud' phai tra hien tai.
SO thug hien tai phai tra ducrc tinh dua tren thu nhap chiu thud' trong ky. Thu nhap chiu thud' khac veri kri nhuan thuan duqc trinh bay tren Bao cao ket qua hoot dOng kinh doanh hop nit& giaa nien d6 vi thu nhap
• chiu thud' khong bao g6m cac khoan thu nhap hay chi phi tinh thud' hoac &roc khau trir trong cac nim khac (bao g6m ca mang sang, neu co) va ngoai ra khong bao gem cac chi tieu khong chiu thug hoac khong ducrc khau trir.
Viec xac dinh thud' thu nhap cua Cong ty can cu vao cac quy dinh hien hanh ve thud'. Tuy nhien, nhang quy dinh nay thay doi theo timg theri kj, va viec xac dinh sau ding ve thud' thu nhap doanh nghiep tuj, thuec vao ket qua ki'm tra ctia cc quan thud' co than'. quytn.
Thu thu nh4p hoan lai ducc tinh ten cac khoan chenh lech giaa gia tri ghi so can cac khoan mvc tai san dua tren phuong phap bang can deli ke toan. Thud thu nhap hoin lai phai tra phai duqc ghi nhan cho tat ca cac khoan chenh 16ch tam th&i con tai san thud' thu nhap hoan lai chi duot ghi nhan khi chic chin co da lqi nhuan tinh thud' trong tucmg lai de sir dung cac khoan chenh tech tam thtri duqc khau
•
• 14
•
MAU SOB 09 - DN/HN Ban hanh theo Thong tu s6 202/2014/TT-BTC ngay 22 thing 12 ram 2014 dm Be Tai chinh
CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIEN 158/2 ph6 H6ng Mai, phuting Quynh Lei, quan Hai Ba Tnmg, Thanh ph6 Ha Nei, Viet Nam
THUYET MINH BAO CAO TAI CHINN HOP NHAT GIffA NIEN DO (TIEP THEO) Ccic thuyiit mink nay la mkt bO phOn hop thanh va can dtroc cloc clOng thiri vett bcio cif° tai chinh hqp nhitt giaa nien do kern theo
3. TOM TAT CAC CHiNH SACH ICE TOAN CHU YEU (TIEP THEO)
Thue (Tiep theo)
Thud thu nhap hoar lai &roc xac dinh theo thud suit du tinh se ap dung cho 14 tai sin duqc thu hei hay nq phai tra duqc thanh town. Thud thup4p hoan lai duqc ghi nhap vao ket qua kinh doanh va chi duqc ghi vao von chit set hthi neu lien quan den cac khoan moc ducrc ghi than vao von ch6 so htht.
Tai sin thud thu nhap hoan lai va nq thud thu nhap hoan lai phai tra duqc bit trtr khi C8ng ty co quyen hop phip de ha trir gift tai sin thud thu nh4p hitn hanh veri thud thu nhap hien hanh phai nep va khi cac tai san thud thu nhap hoan lai va nq thud thu nhOp hoan lai phai tra lien quan tai thud thu nhap doanh nghiep duqc quan 19 beri ding met co quan thud va Cong ty co du dinh thanh toan thud thu nhap hien hanh tren cot soy thuin.
Cac loaf thud khac duqc Ai) chmg theo cac 144 thud hitn hint) Lai Vitt Nam.
Ben lien quan
Cac ben duqc col la quan neu met ben c6 kha ning kiem salt hoc c6 anh huemg ding ke dei voi ben kia trong viec ra quyet clinh cac chinh sach tai chinh va hoat &Ong. Cac ben ding duqc xem la ben lien quan neu cung chiu sir kiem soat chung hay chiu anh htremg clang ke chung.
Trong vitc xem xet moi quan he cOa cac ben lien quan, ban chat can mOi quan he duqc ch6 trong nhieu hon hinh thirc phap ly.
Cac ben ducrc xac dinh la ben lien quan ctia Cong ty trong nam bao gOm:
• Tap doan Buu chinh Vien thong yiet Nam: Gia tri von gop ctia Tap down Btru chinh Vien thong Viet Nam tuong duong 31,43% von dieu le.
• C8ng ty TNHH,MTV Thanh town Vien thong Tin hoc Bun dien: La cong ty con cita C6ng ty (Cong ty ses hau 100% von).
• Ong ty C6 phan Dau tu Ky thu4t so vitt: la con ty lien ket (C6ng ty se, hau 22% vim). • Cong ty Co phan ITTA: c6 cimg lanh dao chti chot. • Cling ty Co phan Dich va Ky thuat Vien thong Ha Nqi: F6 cOng lanh dao chit ch6t. • Cac thanh vien Hei dong Quin tri va Ban Tong Giam doc ctia Cong ty: Linh dao ch6 ch6t.
4. TIEN VA CAC KHOAN THONG DUONG TIEN Socuoiky So daukY
VND VND
Tien mat 192.163.686 270.658.369 Tien gai ngfin hang 17.632.758.152 34.531.936.938 Cac khoan Wang throng tien (i) 150.670.000.000 171.268.900.000
COng 168.494.921.838 206.071.495.307
Ghi chu:
(i) Cac khoan tien giri c6 ky han tir 3 thing tra xuong.
15
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN MAU SO B 09 - DN/IIN 158/2 ph6 H6ng Mai, phu6ng Qujrnh L6i, quiin Hai BA Trung, Ban hanh theo Thong to so 20212014TIT-BTC
Thinh ph6 Ha N6i, Vi@ Nam ngay 22 thang 12 ram 2014 ciia BO Tai chinh
THUYET MINH BAO CAO TAI CH1NH HOP NHAT GIVA NIEN DO (TIEP THEO) Caw thuyet minh nay la mat ba phan hqp thanh va can &tor doc dang thol yeti bao cao tdi chinh hop nhk gifea Men de) kern theo
5. PHAI THU KHACH HANG Si; cu6i kj, s6 diu
a) Phil thu cis khich hing ngin h#n
VND VND
T6ng Cong ty Ha tai' mang 231.836.352.082 891.255.106.621 74
Tong Cling ty Vien thong Mobifone Trung tam Ha tang mang mien Bic - CN TCT Ha Tang mar
34.531.350.410 14.137.275.445
27.197.411.354 21.344.206.081
E ,
Cac dOi tucmg khk 149.731.971.834 163.916.312.381
COng 430.236.949.771 1.103.713.036.437
b) Phil thu cia khich hang la cac ben lien quan 314.238.019.153 983.129.059.080
(Chi tiet tai thuyet minh so 34)
6. TRA TRUitiC CHO NGUticl BAN NGAN HAN So cuiii kV SO diu ky
VND VND
Cong ty TNHH Phan phOi Cong nghe Quang Ding 11.503.662.803 7.869.633.234 Cong ty CO phan Tap down HIPT 3.817.468.086 3.817.468.086 Ong ty CP Cong nghe Tv dOng Tam nhin 2.104.551.000 Cac doi tucmg khac 2.128.191.085 5.730.078.601
Cting 19.553.872.974 17.417.179.921
7. CAC KHOAN PHAI THU KHAC SA cuOi SO din 14
Gil trj Dkr phang Gia trj Dq phong VND VND VND VND
a) Ngin ban 2.482.191.271 3.476.910.867 762.207.321 11i dv thu 168.728.531 209.678.082 Tam ling 2.225.913.407 1.198.964.769 Timg Ong ty Ha tang mpg 1.985.142.587 762.207.321 Kj, cugc, k qua 11.173.583 11.648.783 Cac Idioan phai thu khac 76375.750 71.476.646 b) Dai him 320.709.599 320.159399 IC , aux. 14. qt4,' 320.709.599 320.159.599
8. NQ XAU So cuoi SO du ki
Gii goc Gil trj Gil OK Gil trj
co the thu hOi co the thu hoi
T6ng Cong ty Ha ting mang (i) Trung tam Kinh doanh VNPT Thanh ph6 H6 Chi Minh
VND VND VND VND
1.985.142.587 1.222.935.266
1.015.346.480 979.229.777 1.015.346.480 979.229.777
COng 1.015346.480 979.229.777 3.000.489.067 2.202.165.043
16
9. HANG TON ICHO
Hang mua dang di trill throng Nguyen lieu, vat lieu Ong co, ding co Chi phi sin nit. kinh doanh do clang Thinh phim Hang hod (i) Hang giri di ban
COng
S6 cuOi 1: S6 dau kti
ork,
co 1
V
/fry
Gia g,Oc Du phong Gla g6c Du phong
VND N ND 682.967.745
98.565.849 10.022.779
394.591.069.532 253.866.918
81.360.377.254 (1.258.973.013) 312.920.000
VND VND
118.371.308 10.402.244
440.495.122.708 255.311.059
75.053.327.668 (1.267153.768) 312.920.000
477.309.790.077 (1.258.973.013) 516.245.454.987 (1.267.253.768)
11 CONG TY CO PHAN VEEN THONG - TIN HQC BIN DIEN MAU SO B 09 - DN/HN 158/2 ph6 H6ng Mai, phutmg Quynh L6i, quan Hai Bit Tnmg, Ban hi rth theo 'Mug to s6 202/2014nT-BTC
• Thinh ph6 Ha N0i, Viet Nam ngay 22 than 12 nom 2014 curt B6 Tai chfith
• THUYET MINH BAO CAO TAI CHIEN!! HQP NHAT crffA MEN DO (TIEP THEO) Ceic thuyit minh nay M mOt bO phan hqp thanh va can door dpc clang thai vii bcio ccio Uri chink hqp nth gitia Men dO kem theo
•
11
11
•
III
•
•
I
Ghi chu:
(1) Cling ty thvc hien hoan nhdp do phong giam gid hang ton kho theo quy dinh cua Thong to 228/2009/TT/BTC
10. CM PHI TRA TRubc Sti cu6i S6(111114
VND VND
Ngin him 2.802.369.911 1.162.029.635 Chi phi ch6 k6t chuy6n 2.802.369.911 1.162.029.635 Dui bon 1.782.401.728 3.118.159.433 Phan ba. Ong co, dung co Oren 1 nom) 1.782.401.728 3.118.159.433
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39.4
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148.
745.
496.
759
463.
863.
772
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25.8
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1.50
5.59
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9.46
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8.59
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11 CONG TY CO PHAN VIEN THONG - TIN HQC BUJ DIEN MAU SO B 09 - DN/HN 158/2 ph6 HOng Mai, phu6ng QuYnh L6i, quan Hai BA Tnrng, Ban hanh theo Thong tu so 202/2014/1T-BTC
II Thanh phO HA N6i, Viet Nam ngay 22 thing 12 ram 2014 dm BO Tai chinh
IIII THUYET MINH BAO CAO TAI CHINH HOP NHAT GIVA NIEN DO (TIEP THEO) Cac thuyb minh nay la mat ha phan hop thanh va can (Nor (lac clang thcii vii ha° ccio Jai chinh hop nhilt giaa nien cla kern theo
• 12. TANG, GIAM TAI SAN CO DINH VO HiNH
Phin mem may tinh
Quyen sir dyng dAt
Don vi: VND T6ng
--,s NGUYEN CIA
SO du 14 6.959.179.200 74.064.848.024 81.024.027.224 TV 4
SO cuOi ky 6.959.179.200 74.064.848.024 81.024.027.224 )41s
GIA TRI HAO MON LUV KE .0
s6 diu ky 6.959.179.200 6.959.179.200 ....-/
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GIA TRI CON LAI
SO cuOi ky 74.064.848.024 74.064.848.024 S6 du ky 74.064.848.024 74.064.848.024
II Nguyen gia dm tilt sin co dinh ye hinh het khAu hao nhtmg van con sir dung tai ngay 30/06/2019 la
III 6.959.179.200 VND (Tai nay 31/12/2018 la 6.959.179.200 VND).
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2.067.189.479 VND
2.067.189.479 VND
1.661.525.936 VND
1.661.525.936 Trong do:
33.972.052
92.586.728
1.246.029.699 694.601.000
33.972.052
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33.972.052
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1.182.124.436
352.842.720
33.972.052
92.586.728
1.182.124.436
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MAU So B 09 - DN/HN Ban hanh theo Thong tu s6 202/2014iTT-BTC ngay 22 thang 12 nam 2014 ctia B6 Tai chinh
CONG TY CO PHAN VIEN THONG - TIN HQC BUI.J DIEN 158/2 ph6 Ming Mai, phutmg Quyrnh 1,6i, quOn Hai BA Tnmg, Thanh phi HA N6i, Vi4t Nam
THUYET MINH BAO CAO TAI CHiNH HcfP NHAT GICiA NIEN DO (TIEP THEO) Ole thuyet minh nay la mOt fro phan hop thanh ra can duor doc dOng thin vat boo car, tar chinh hop nhin giaa nien do kern theo
15. PHAI TRA NGUOI BAN Sa ctufi diu
Gil tri SO c6 khi Ding Gil ttj tra ncr
4 c6 khi nAng tra no?'
Clc khoin phai tri ogled bin ngin ban STAR EXCELLENCE NUTEK TELECOM Cong ty CP Diu tu thu4t s6 Vigt Ericsson AB Cac (16i ligmg khic
COng b) Phii tri lapel bin li cic ben lien quan lehi tat tai thnJt minh di 341
VND
118.375.228.882 22.506.044.371 20.768.862.178 15.566.293.190 63.739.623.789
22.186.666.624
VND
118.375.228.882 22.506.044371 20.768.862.178 15.566.293.190 63.739.623.789
VND
277.898.378.998 4.809.257.771
78351.904.664 15.566.293.190 86.437.871.978
VND
277.898.378.998 4.809.257.771
78.551.904.664 15.566.293.190 86.437.871.978
240.956.052.410 240.956.052.410 463.263.706.601 463.263.706.601
22.186.666.624 80.567.486.805 80.567.486.805
16. NGUOI MUA TRA TIEN TRUOC NGAN HAN S6 cuOi kY S6 din kv
VND VND
C6ng ty COng nghe Thong tin VNPT - Chi nhanh Tap Joan Btru chinh Vien thong Viet Nam °Ong ty CP Cong nghe vi Truyen th8ng Viet Nam Ban Quin ly Du an Diu tu Xay dung vi Mua sim Tap hung - BO Tai chinh Cuc Tin hqc hem TOng Cong ty van thong MOBIFONE Cac dOi tuqng khac
Cong
b) Ngtroi mua tra tin truik la clic ben lien quan chi tiet thuyet minh so 34
1.112.500.000 2.574.943.593
1.922.500.000
167.832.086
34.000.000.000
4.192.500.000
29.624.100
5.777.775.679 38.222.124.100
1.112300.000
17. THUE VA CAC KHOAN PHAI
Phii nip
NOP NHA NUOC
s6 diu kj, SO phii nip trong k5r
SO di thy Op trong ky
VND VND VND
nue gia trj gia dug 4.134.932.215 25.726.468.876 29.630.030.377 Thud xuit, nhip khiu 23.456.478 23.456.478 Thus thu nhip doanh nghiep 8.955.921.436 2.660.966.250 8364.717.521 Thu thu nhip ca nhin 97.843.866 10.948.158.848 11.032.032.843 Thu nha dit, tien thud dat Cac loii thud khic 352.186.718 7.485.929.309 7.200.639.466
Cong 13.540.884.235 46.844.979.761 56.250.876.685
21
SO cu6i ky
VND
231370.714
3.252.170.165 13.969.871
637.476.561
4.134.987311
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CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIEN MAU SO B 09 - DNIHN 158/2 ph6 H6ng Mai, phuirng Quynh Loi, quan Hai BA Tnrng, Ban hanh the() Thong to s6 202/2014/TT-BTC Thanh ph6 Ha Ni.0 V* Nam ngay 22 thing 12 nam 2014 dm BO Tat chinh
THUYET MINH BAO CAO TAI CH1NH HQP NHAT GITUA NIEN DO (TIEP THEO) Cac thio4t minh nay is mOt bo pkin hop thanh vit can dic9c doe clong thoi vol bcio ccio tat chinh hop nhjt girt(' nien dq kem theo
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COng
CAC KHOAN PHAI TRA KHAC
a) Ngin han - Kinh phi cong doin - Bac) hiem xa hOi - Bac) hiem y to - Bac) hiem that nghiep - Phai tri tien thue TNCN - Nhan IcY quy, kY cuqc ngin han; - CO tirc, lqi nhuan phai tra - Ben lien quan - ThA lao HO citing Quan tri \PA BKS - Ben lien quan - Cac khoin phai Ira, phai Op khac
b) Dai ban - NII:an kj, qujr, kli cuqc dal hp
SiS cuOi ki, SO (du kir VND
22.219.946.674 1.054.669.723 1.707.318.763
VND
6.602.108 52.047.681.933
55.598.514 971.765.745
24.981.935.160 53.081.648.300
So cuti kv SO (du kv VND
7.046.651.645 VND
6.505.353.020 1.384.852.743
42.418.013
415.587.240 50.000.000
3.321.615.783 809.764.140
1.022.413.726
1.233.072.765
1.436.103.271 25.013.688
1.340.212 47.491
1.893.277.728 50.000.000
1.098.522.504 509.188.846
1.491.859.280
1.125.672.765 1.233.072.765 1.125.672.765
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Tir ngay 01/01/2019 den ngay 30/06/2019
VND 438.857.965.734
88.346.525.058
Tir ngay 01/01/2018 den ngay 30/06/2018
VND 684.439.152.919 171.979.311.607
527.204.490.792 856.418.464.526
220.101.594.680 407.630.018.336
CONG TY CO PHAN VIEN THONG - TIN HQC BUt DICN MAU SO B 09 - DN/HN 158/2 ph6 H6ng Mai, phtrimg Quynh L6i, quOn Hai BA Trtmg, Ban hanh theo Thong ttr so 202/2014/TT-BTC Thanh ph6 HA N6i, Vi6t Nam ngay 22 thong 12 nom 2014 dm B6 Tai chinh
THUYET MINH BAO CAO TAI CHINH HQ? NHAT GIOA NIEN DQ (TIEP THEO) Cac thuve't minh nay la mix by pkin hop thimh ra can &roc doe Hang thiri yen boo coo tai chinh hop nhdt gar-a nien der kern theo
22. VON CHU SO Hiru (TIEP THEO)
Tin!: hinh gOp van cita Ong ty Tgi ngdy 30 thting 06 nom 2019 nhu sau: SO cuoi ky
SO du Icy
C6 dOng t6 chtic Co dong ca nhan
COng
VND 104.822.960.000 217.027.040.000
VND 104.822.960.000 217.027.040.000
321.850.000.000 321.850.000.000
TY 4
)AN O
Tinh hinh phat hhnh ca philu cha Cong ty Tgi ngity 30 Mang 06 ndm 2019:
S6 lucmg c6 phitu Clang kj, phat hanh S6 lacmg c6 phitu dA ban ra tong chang + C6 phiEu ph6 thong SO prong c6 phitu duqc mua lai SO lacing c6 phitu dang hru hanh + C6 phitu phi') thong Mtnh gia c6 phitu dang luu hanh (VND):
Tir nay 01/01/2019 den ngay 30/06/2019
CO phieu 32.185.000 32.185.000 32.185.000
32.185.000 32.185.000
10.000
Tir ngily 01/01/2018 den ngay 30/06/2018
Co phieu 32.185.000 32.185.000 32.185.000
32.185.000 32.185.000
10.000
Co irk
Trong nom, C6ng ty da chi tra c6 ttic cho cac c6 (long vai tong s6 tin la 30.807.265.670 VND.
23. CAC KHOAN M VC NGOAI BANG CAN DOI KE TOAN SO cuiii ky SO diu ky
Ngoai tg cac loci + USD
1.042,51 5.407,78 + EUR
189.53 194,99
24. TONG DOANH THU VE BAN HANG VA CUNG CAP INCH VI)
Doanh thu ban hang hem Doanh thu cung cap djch vu
Doanh thu ban hang va cung cap djch vy
Trong de, doanh thu doi voi cac ben lien quan (Chi tiet tai thuyet minh so 34)
25. CAC KHOAN GIAM TRU. DOANH THU
Cie khoin giam trfr doanh thu Trong do:,
- Chi& khciu thucmg mqi - Gicim gib hang ban
Tir ngay 01/01/2019 Tir ngay 01/01/2018 den nay 30/06/2019 den nay 30/06/2018
VND VND
490.553.069 16.885.385
472.036.682
16.885.385 18.516.387
25
MAU SO B 09 - DN/HN Ban hanh theo Thong to so 202/2014/TT-BIC ngay 22 than 12 nam 2014 dm BO Tai chinh
CONG TY CO PHAN VIEN THONG - TIN HQC BliU DIEN 158/2 ph6 H6ng Mai, phu6ng Quynh Lai, guar' Hai Ba Tnmg, Thanh ph6 Ha Ni, Viet Nam
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICIA NIEN DO (TIEP THEO) Ccic ihuyet minh nay la mat ba phan hap thanh ra can dupe dQc clang Thai veri bao cao tai chinh hqp nhcit giaa nien ctO kem theo
26. GIA VON HANG BAN VA CUNG CAP DICH V1,J Tir ngay 01/01/2019 Tir ngay 01/01/2018
den ngay 30/06/2019 den ngay 30/06/2018 VND VND
Gia von cna hang hoa da ban , 402.349.865.264 642.290.318.388 Gia dich vu da cung cap 75.206.755.635 159.535.803.087 Hoan nhap der phong giam gia hang ton kho (8.280.755) (38.081.334)
COng 477.548.340.144 801.788.040.141
27. DOANH THU HO3T DOG TAI CHINH Tir ngay 01/01/2019
den ngay 30/06/2019 Tir ngly 01/01/2018
den ngay 30/06/2018 VND VND
Lai tien girl, lai cho vay 6.025.774.306 13.581.191.086 Lai chenh lech gia 1.107.736.908 1.816.913.947 CO tirc nhan dugc chia 6.646.000.000 12.690.000.000
ging 13.779.511.214 28.088.105.033
28. CHI PHI TAI CHINH Tir ngay 01/01/2019
den ngay 30/06/2019 Tir ngay 01/01/2018
den new 30/06/2018 VND VND
Lai tien vay 14.778.982.736 26.343.181.146 L8 chenh Lech gia 997.237.621 4.414.932.825 Phi chuyen tien, phi LC ngfin hang, phi bao lanh 2.979.560.441 3.085.175.793 Hoin nhap dtr phong dau to tai chinh (73.955.938) (614.579.220)
COng 18.681.824.860 33.228.710.544
26
6.471.558.813 9.799.449
316.376.685 979.229.619 130.967.702
1.516.255.554 7.856.466.316
9.219.236.786 11.601.561
1.031.758.303 1.411.407.373
906.135.319 2.081.898.818 7.770.931.358
MAU SO B 09 - DN/HN Ban hanh theo Thong to s6 202/2014/TT-BTC ngay 22 than 12 nam 2014 dm BO TAi chinh
CONG TY CO PHAN VIEN THONG - TIN HOC BUt DIEN 158/2 ph6 HOng Mai, phuOng QuSInh Lai, quan Hai BA Tnmg, Thanh ph6 Ha NOi, Viet Nam
THUYET MINH BAO CAO TAI CHINH HQP NHAT GicrA NIEN DO (TIEP THEO) Cac thuyet mink nay M mat ba phan hop thanh va can drew doe dung theft vai bcio cao tai chinh hop nluit giria nien da kern theo
29. CHI PHI BAN HANG VA CHI PHI QUAN LY DOANH NGHICP Tir nay 01/01/2019 Tir ngay 01/01/2018
den ngay 30/06/2019 den new 30/06/2018 VND VND
Cac khan chi phi (pan Iy doanh nghi4 phat sinh trong ky Chi phi nhan vien quilt 1S, Chi phi vat lieu quail 1St Chi phi do dung van phong Chi phi khAu hao TSCD Thue, phi va 1e phi Chi phi dich vu mua ngoai Chi phi bang tin khac
COng 17.280.654.138 22.432.969.518
Cic khan chi phi ban hang phat sinh trong 4 Chi phi bac) hanh 250.502.011 Chi phi nhan vien 2.770.000.814 Chi phi dung cu, do dOng 58.292.226 Chi phi khau hao TSCD 80.176.426 Chi phi dich vu mua ngoai 215.941.730 Chi phi bang tien khac 5.398.004.262 89.212.949
C(ing 8.772.917.469 89.212.949
c) Cic khan ghi giam chi phi titian Iy doanh nghi'fp Hoan nhap du phong phai thu MI6 dal (1.569.966.226) COng (1.569.966.226)
30. CHI PHI SAN XUAT KINH DOANH THEO YEU TO
Chi phi nguyen Iieu, vat lieu Chi phi nhan ding Chi phi khau hao tai san c6 dinh Hain nhap clu• phong Chi phi dich yu mua ngoai Chi phi khac bang ti'n
Tir nay 01/01/2019 den ngay 30/06/2019
VND 222.681.040
20.066.653.986 4.978.907.785
(8.280.755) 106.659.668.861
15.244.749.501
Tir nghy 01/01/2018 den ngay 30/06/2018
VND 8.192.029.866
27.388.915.931 5.101.504.996
(1.608.047.560) 168.721.101.977 34.196.908.433
COng 147.164.380.418 241.992.413.643
31. THU NHAP KHAC
Thuang doanh s6 Thu 'than tir thanh 1Y tai san Thu nhap khac
COng
Tir nghy 01/01/2019 den ngay 30/06/2019
VND 535.568.553 21.181.818
108.279.556
665.029.927
Tir ngay 01/01/2018 den ngay 30/06/2018
VND 2.691.571.698 1.230.000.000
283.058.815
4.204.630.513
27
MAU SO B 09 - DN/HN Ban hanh theo Thong tu se 202/2014rIT-BTC ngay 22 thing 12 nam 2014 ctia BO Tai chinh
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN 158/2 ph6 Hong Mai, phutmg Quynh Lei, quill Hai Ba Thing, Thanh pho Ha Nei, Viet Nam
THUYET MINH BAO CAO TAI CH1NH HQP NHAT G1 171A NIEN BQ (TIEP THEO) Cole thuyb mink nay la mot bo phan hop thanh va can &or cloc eking thenvoi btio ctio tat chinh hop nhtit giaa nien do kern theo
32. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH Ti nay 01/01/2019 Ti ngay 01/01/2018
den ngay 30/06/2019 den ngity 30/06/2018
VND VND Chi phi thue TNDN tinh tren thu nhip chju thue nim hien hank 2.660.966.250 3.693.139.051
33. LAI CO BAN TREN CO PHIEU Tir ngay 01/01/2019 Tir ngity 01/01/2018
den ngay 30/06/2019 den ngay 30/06/2018
VND VND
Lqi nhuan ke toin sau thue 17.087.142.493 32.219.065.145 Trich QuS, khen thuang phic lqi Lqi nhuin de tinh Iii co bin tren co phieu 17.087.142.493 32.219.065.145 SO binh quin gia quyen ctia co phieu ph8 thOng de tinh lai tren ce phieu 32.185.000 32.185.000
Lai co ban tren ce phieu 530,90 1.001,06 Menh gia tren moi ce phieu (VND/Co phieu) 10.000 10.000
34. NGHIEP VV VA SO DU' VOI CAC BEN LIEN QUAN
Danh sach cac ben lien quan CO phat sinh giao dich va s6 du chi yeu voi Cong ty trong nim nhu sau:
Ben lien quan
MOi quan h'e
Tap doan Btru chinh - via thong Viet Nam Cong ty CO phan Diu tu Ky tit* so Viet
Cong ty Co !lan ITTA Cong ty CP Djch vu Ky thuat Vien thong Hi Nei
Co deng Cong ty lien ket
Cing Chi tich HDQT Pho Chti tjch HDQT Cong ty la thanh vien HDQT
Trong ky, Cong ty co cac giao dich chit yeu vii cac ben lien quan nhu sau:
Ban bang
MOi quan be Tir ngly 01/01/2019 din
nay 30/06/2019
Tar ngay 01/01/2018 den
ngiy 30/06/2018
VND 220.101.594.680
VND 407.630.018.336
Tap dart Buu chinh - Vien thong Viet Nam Co long 182.713.775.266 406.743.910.697 Cong ty CO phan Dau tu Ky thuat so Viet Ong ty lien ket 36.171.951.955 168.970.134 Cong ty Co phan 1TTA Ben lien quan 661.876.467 717.137.505 C6ng ty CP Dich vu Ky thuat vian thong Hi NOi Ben lien quan 553.990.993
Mua bang 43.536.432.128 13.651.369.593 Tap Joan Btru chinh - Vfin thong Viet Nam Co (long 179.142.314 Cong ty Co phan Dau tu Ky thuat so vio Cong ty lien kit 40.374.419.213 10.399.669.548 Cling ty Co phan ITTA Ben lien quan 2.942.870.602 3.251.700.045 Cong ty CP Dich vu Kv thuat Vien thong Ha Nei Ben lien quan 40.000.000
CO tic di tra 10.117.108.000 5.058.554.000 Cac c6 (long Co dung 10.117.108.000 5.058.554.000
C6 tit nhtin dtryc 6.646.000.000 12.640.000.000 Cong ty Co Olin 1TTA Ben lien quan 944.000.000 640.000.000 Cling ty CP Djch vu Ky thuat Vien thong Ha Nei Ben lien quan 2.850.000.000 12.000.000.000 Cong ty CO phan Dau tu Ky thuat so vio Cong ty lien ket 2.852.000.000
28
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN 158/2 ph6 H6ng Mai, phuOng Qujrnh L6i, quan Hai Ba Trung, Thanh ph6 Ha N0i, Viet Nam
MAU SO B 09 - DN/HN Ban hanh theo Thong ttr s6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GIUA NIEN DO (TIEP THEO) Cac thuy'dt minh nay la mat ha phan hqp thanh va can &roc doc gong thai voi brio cao tai chinh hqp nhat giaa nien (la kem theo
34. NGHIEP VI) VA SO DU VOl CAC BEN LIEN QUAN (TIEP THEO)
SO du chi' ye'u cac ben lien quan trong nam cua Cong ty nhu sau:
M6i quan he S6 cuOi kY SO du kv VND VND
Cic khoin phii thu 314.238.019.153 983.129.059.080 ,C1V
Tap Joan Buu chinh - Vin th6ng Viet Nam Co (tong 313.346.370.230 983.031.732.558 CC Cong ty CO phan ITTA Ben lien quan 728.064.115 53.338.758 COng ty CP Djch v i Ky thuat Vin thong Ha NOi Ben lien quan 16.749.664 14.652.620 KIE Cong ty CO phin Dau to Ky thuat so Viet Congty lien ket 146.835.144 29.335.144 V
Cic khoin phii tri 22.186.666.624 80.567.486.805 ah Tap down Buu chinh - Vien thong Viet Nam CO dung 235.355.584 296.116.289 °Ong ty Co phan Dau to Ky thuat so Viet COng ty lien ket 20.768.862.178 78.551.904.664 Cong ty CO phan Dich vu Ky thuat Vin thong Ha N Ben lien quan 21.714.578 21.714.578 Cong ty CO phAn ITTA Ben lien quan 1.160.734.284 1.697.751.274
Nguiri mua tri tien tnrot 1.112.500.000 Tap down Buu chinh - VIM thong Viet Nam Co (long 1.112.500.000
Thu nhap HOi d6ng quan tri va Ban TOng Giam d6c: Tir ngiy Tir ngiy
01/01/2019 den 01/01/2018 den VND VND
Thu nhap cua HOi dOng quart tri va Ban TOng Giam d6c
2.268.250.000 1.536.000.000
35. BQ PHAN THEO LINH VIJC KINH DOANH VA THEO KHU VisiC DIA LY
Thong tin 130 phan duoc trinh bay theo linh vuc kinh doanh va khu vuc dja ly:
Khu vuc dia ly
Trong nam, hoat dOng cua Cong ty chi tap trung chit yOu trong dja ban thanh phO Ha N0i, trong lanh th6 Viet Nam. Do do, Cong ty khong lap bao cao b0 phan theo khu vuc dia
Link vuc kinh doanh
COng ty chi hog dOng kinh doanh trong mOt linh vuc vien thOng tin hoc. Do d6, COng ty khong lap bao cao b0 phan theo linh vuc kinh doanh.
36. CONG CI) TAI CHINH
Quin ly rui ro von
Cong ty quan ly ngtuin von nham dim bio rang Cons ty c6 vim hog Ong lien tnc vira t6i da hoa ich cua cac co dong thong qua t6i tru hOa so du nguOn von va cling no.
CAu truc von cua Cong ty g6m co cac khoan nq thuAn (bao gOm cac khoan vay nhu da trinh bay tai Thuy& minh so 21 trir di tien va cac khoan tuong durang fiat) va phan vim cila chit so htu bao gam von gOp, cac qujl du trig, lqi nhuan sau thug chua phan phoi.
He so don bay tai chinh cua Cong ty nhu sau:
29
CONG TY CO PHAN VIEN THONG - TIN HQC BIXU DIEN 158/2 ph6 Wing Mai, phtrang Quynh Lbi, quan Hai BA Tnmg, Thanh ph6 Ha N8i, Viet Nam
MAU SOB 09 - DN/HN Ban hanh theo Thong to s6 202/2014/TT-BIC flgay 22 than 12 nam 2014 cua 138 Tai chinh
THUYET MINH BAO CAO TAI CHINH HQP NHAT GicrA MEN DO (TIEP THEO) Ccic thuyt minh nay la mot 1,0 phan hqp thanh va can doge doc d(ing Choi yeti biro cao tai chinh hop nhirt Oki nien clO kern theo
36. CONG CV TAI CHINH (TIEP THEO)
Quin 1Y rtii ro v6n (Tiep theo) SO cuoi kj, SO deu kj,
VND VND
Cac khoin vay 333.306.913.598 706.823.202.499 mbe
'Mc Tien vi cac khoin tuang ducmg tien 168.494.921.838 206.071.495.307 ING Nq thuin 164.811.991.760 500.751.707.192 V6n chu str hirti 611.036.507.094 638.142.205.119 MT
Ty le nq thuin ten v6n chti sb hitu 0,27 0.78
PHI Cac chinh sfich ke toin chi yeu
Chi tiet cac chinh sdch ke toan chu y4u va cac phucrng phdp ma Cong ty dp dung (bao g6m cac tieu chi de ghi nhan, ca str xac dinh gia tri va ca so ghi nhan cac khoin thu nhap va chi phi) d6i vai fling loai tai san tai chinh va ding no tai chinh dusoc trinh bay tai Thuyet minh so 4.
Tai san tai chinh cua Cong ty chu yeu bao g6m tien mat, Wen gin o cac to chlic tin dung, cac khoan phai thu khach hang, phai thu khdc, cac khoan dAu tu tai chinh khac. Cting na tai chinh ctia C8ng ty bao gom cac khoan vay, cac khoan phai tra ngutri ban, chi phi phai tra va cac khoan phai tra phai no8p ngan han khac.
Cac loaf cong cat tai chinh Gig tri so ke Coin
So cutii ky S6 diu ky Gia Roc Du pheng Gig g6c Dir !Thong
Tgi sin tgi child) VND VND VND VND
Tien vi cac khoan tuong duong 168.494.921.838 - 206.071.495.307 Phai thu khach hang. phai thu khac 430.482.054.052 (36.116.703) 1.105.979.333.752 (798.324.024) Diu tu dai han (73.955.938) Tai san tai chinh khac 331.883.182 331.808.382
ging 599.308.859.072 (36.116.703) 1.312.382.637.441 (872.279.962)
Gii so ke toin SO cuai ky Se ky
VND VND Nq phii tri tai chid Vay va nq 333.306.913.598 706.823.202.499 Phai tra ngtrtri ban, phai tra khac 249.235.776.820 470.894.732.386 Chi phi phai tra 38.327.009.940 61.366.470.672
Cting 620.869.700.358 1.239.084.405.557
Cong ty chua danh gia gia tri hop ly cua tai san tai chinh va cong no tai chinh tai ngay ket thiic nien d8 ke town do Thong tu so 210/TT-BTC ngay.6/11/2009 ("Thong tu 210") dm BO Tai chinh cong nhtr cac quy dinh hien hanh china co huang dan cu the ye viec xac dinh gia tri hop Iy ctia cac tai san tai chinh va ding nq tai chinh. ThOng tu 210 yeu cau dp dung Chuan muc Bao cao tai chinh qu6c to ve viec trinh bay bao cao tai chinh hop nhat giaa nien dO va thuyet minh thong tin dOi veri cong cu tai chinh flitting khong dua ra huang dln tuang ducmg.cho viec danh gia va ghi nhan Ong cu tai chinh bao gOm ca Ap dung gia tri hap 1y, nharn phis hop vai Chuan mpc Bdo cao tai chinh quoc te.
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II CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIN MAU SO B 09 - DN/HN 158/2 ph6 Hong Mai, phu&ng Qujmh Loi, quan Hai Ba Tnmg, Ban hinh theo Thong to se. 202/2014/TT-BTC
II Thanh ph6 Ha Nei, Viet Nam ngay 22 thing 12 nam 2014 ciia BO Tai chinh
III THUYET MINH BAO CAO TAI CHINH HOP NHAT GOYA NIEN DO (TIEP THEO) Ctic thuyit minh nay la mOt bo phein hop thanh vet can dwic doc clang theri vat bao cao tai chinh hop nit& gifra nien do Item theo
• 36. CONG CV TAI CH1NH (TIEP THEO)
111 Myc tieu quilt Ijr raj ro tai chinh
III C6ng ty da xay dung he th6ng quan 15, .riii ro nham phat hien va danh gia cac rid ro ma Cong ty phai chju, thiet lap cac chinh sach va quy trinh kiem soar rill ro 6 mirc chap nhan dtrqc. He thong quan 15, nil ro dtrqc
III xem xet 'al djnh kj, nham phan anh nhang thay dal cua dieu kien thj truing va hoat ding dm Cling ty.
TY
III Riii ro tai chinh bao gem nii ro thj trtrOng va rid ro thanh khoan. H
OA
ro thj trwerng 0
■ Hoat ding kinh doanh caa Cong ty se chiurai ro thj tnrong, bao gem rai ro gia, rui ro lai suit, raj ro ve 14 -.A
gia hang hoa, rui ro tin ding va cac rid ro ve gia khac, nhtr c6 phieu.
Rai ro gia
• Cling ty se chju rui ro khi c6 su bien ding ve t gia hoi dodi lien quan den cac hoat ding kinh doanh cua Cling ty khi Cong ty mua va ban cac loci hang has bang cac loci ngoai te khac veri dong tien hach town ke toan caa Ging ty. Cong ty quan ly raj ro ty' gia thong quan viec xem xet tinh hinh thi truang hien tai va du kien khi Cling ty c6 ke hoach mua ban hang hoa trong tucmg lai bang ngoai te. Cong ty chua su dyng bat kj, c6ng cy tai chinh phai sinh de phemg ngira nii ro ngoai te.
Rid ro Mi suit
ro lai suit ctia Cong ty cha yeu lien quan den cac khoan tien giri va cac khoin vay. Cling ty chju nil ro khi lai‘ suit bien ding. Riii,ro nay se do Cong ty quan 1S, bang cach duy tri mix da hcm 15, cac khoan tien
111 girl, tien vay vai lai suit CO djnh va lai suit tha n6i, phan tich tinh hinh canh trash ten thj trtromg, theo doi sq bien ding ctia nen kinh t6 trong nuac va the gieri de c6 duqc cac lai swat c6 Iqi cho Cong ty va sir ding
■ cac don biy tai chinh hieu qua.
ro ve gib hang boa
1111 C6ng ty mua hang hoa de phyc vi hoat ding kinh doanh, nen Of:mg ty se chju nii ro tir viec thay d6i gia ban ciia hang h6a. C6ng ty quan 15, nii ro hang hoa bang viec theo del va phan tich th6ng tin lien quan den thj tnrimg hang h6a ma Cling ty kinh doanh nham muc dich phuc vi cho thtri diem mua ban hang h6a, ke
IN hoach kinh doanh va xac djnh djnh mac ton kho hqp 1St. C6ng ty chua sir dung cac ding cy tai chinh phai sinh de phemg ngira cac nii ro Ye hang h6a.
Rai ro tin dung
■ 136i veri cac khoan phai thu khach hang: Cong ty quan 15, rui ro d6i veri cac khoan phai thu dqa tren cac • chinh sach, thu tic kiem soat cung nhtr dq phong nq phai thu kh6 d6i. Cong ty theo dOi chat the cac khoan
phai thu, phan tich tinh hinh tin dung cita tirng khach hang tai tirng th6i diem.
■ D6i veri tien girl ngan hang: Cling ty duy thqc hien gui tien tai cac ngan hang ma Cong ty danh gia la c6 uy ■ tin va c6 quan 130 tau ram veri Ong ty.
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Rui ro tinh dung la nil ro ma met ben tham gia trong met cong cy tai chinh hoc met 'KT eging ma khach hang khong thuc hien nglifa vy ctia minh, nen lam cho Cong ty bj ton that ye tai chinh. Cong ty se chju rui ro tin dung chi] y6u (16i veri cac khoan phai thu tir khach hang va tir hoat ding tai chinh, nhtr tien giri ngan hang.
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CONG TY CO PHAN VIEN THONG - TIN HQC BU'U DIEN MAU SO B 09 - DN/HN 158/2 ph6 Firing Mai, phutmg Quynh LOi, quan Hai BA Tnmg. Ban hanh theo Thong tu so 202/2014/TT-BTC Thanh 06 Ha N6i, Viet Nam ngay 22 thang 12 nam 2014 cna B6 Tai chinh
THUYET MINH BAO CAO TAI CHENH HOP NHAT GICIA NIEN DQ (TIEP THEO) Ccic thuyi4 mink nay la mat ba phan hqp thank va can door d9c clang than vat boo coo Uzi chinh h9p nhat giria nien da kern theo
36. CONG CV TAI CHiNH (TIEP THEO)
Quan 15, run ro thanh khoan
Day la rai ro khi Cong ty gap khO khan trong viec thuc hien cac nghia vu tai chinh do thieu van, chti ytu la do cac tai san tai chinh va tongphai tra tai chinh c6 cac thtri diem dao han khac nhau. Tinh thanh khoan duce Cong ty quan nham dam ba9 mac phu tri giff cong nq den hart va tai san den han trong nam or mac co the duoc kiem soat doi von so von ma COng ty tin rang co the tao ra trong nam do. Chinh sach cua Cong ty la theo dal thuOng xuyen cac yeu cAu ye thanh khoan hien tai va du kien trong twang lai nham dam bao Cong ty duy trl du mix du phong Lien, cac khoan twang dircrng tien, cac khoan vay va ea von ma cac chit sdt hthi cam ket gap nham dap Ung cac quy dinh ye tinh thanh khoan ngan han va dai han.
Cac bang &red day trinh bay chi tiet cac mac dao han theo hop dOng con 1ai d6i van tai san tai chinh va ding nq tai chinh phi phai sinh va thin han thanh toan nhu da ducrc them thuan. Cac bang nay &roc trinh bay dua tren dong tien chtra chi& kh'au cua tai san tai chinh va (long tien chtra chiet khan dm cong nq tai chinh tinh theo ngay sant nhat ma Cong ty phai tra. Viec trinh bay thong tin tai san tai chinh phi phai sinh la can thiet de hien &roc viec quan 15, rai ro thanh khoan cua Cong ty khi tinh thanh khoan duqc quan 15, tren co str cong nq va tai san thufin.
Tir 1 4 fret xuong
Tren 1 ky, den 5 4
Trill 5 ky Cong
S6.cuai ky VND VND VND VND
Tien va cac khoan tuang ducrng 168.494.921.838 168.494.921.838 Phil thu kbach hang, phai thu khic 430.482.054.052 430.482.054.052 Diu tu dai han khic Tai sin tai chinh khac 11.173.583 320.709.599 331.883.182
ging 598.988.149.473 320.709.599 599.308.859.072
Vay vi nq 333.306.913.598 333.306.913.598 Phai tra nguai bin, phai tra khic 248.002.704.055 1.233.072.765 249.235.776.820 Chi phi phii tri 38.327.009.940 38.327.009.940
Cong 619.636.627.593 1.233.072.765 620.869.700.358
Chenhl?ch thanh khoin rang (20.648.478.120) (912.363.166) (21.560.841.286)
Tir 1 14 tra Din 1 ky Teen 5 ky Cong xtaing den 5
SO diu ky Tien vi cac khoan tucrng dining 206.071.495.307 206.071.495.307 Phii thu khich hang, phii thu khic 1.105.979.333.752 1.105.979333.752 Diu tu dai han khic Tii sin tai chinh khic 11.648.783 320.159.599 331.808.382
ging 1.312.062.477.842 320.159.599 1.312.382.637.441
Vay vi no 706.823.202.499 706.823.202.499 Phii tra ngubi bin, phai tra khic 469.769.059.621 1.125.672.765 470.894.732.386 Chi phi phii tri 61.366.470.672 61.366.470.672
Cong 1.237.958.732.792 1.125.672.765 - 1.239.084.405.557
Chenh 4ch thanh khoin rang 74.103.745.050 (805.513.166) 73.298.231.884
Ban T6ng Giam d6c danh gia mix tap trung run ro thanh khoan or mix thap. Ban Tling Giam d6c tin won rang C6ng ty co the tao ra (16 ngu6n tien de dap ting cac nghia vu tai chinh khi den han.
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hank Hai Tong Giam titic Ha Nal. ngdy 15 dicing 08 nam 2019
Nguyen Nguc Scrn TrAn Qui'w Tut) Ke toan try& ng
Nguiri lap
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III CONG TY CO PHAN VIEN THONG - TIN HQC BliU DIEN MAU SO B 09 - DN/HN 158/2 phe Hong Mai, phutmg Qujrnh L6i, quirt Hai Ba Trung, Ban hanh theo Thong to so 202/2014/TT-BTC
II Thanh phe Ha Nei, Viet Nam ngay 22 thong 12 nam 2014 cua BO Tai chinh
III THUYET MINH BAO CAO TAI CHINH HIP NHAT GOYA NIEN DO (TIEP THEO) Coe thuyil minh nay 16 mat ba phan hop thank va can duoc dpc clang then yen boo cao tai chinh hop nhat grfra Men da kim theo
II 37. Str KltN SAU NGAY KET THUC KY KE TOAN
Ngay 20/07/2019, Ong ty lien ket cua C6ng ty la Cong ty Co phin Diu tu Ky thuat se Viet da hoan thanh tang von di'eu le theo Nghi quyet Dai hei deng co (long se 30519/NQ/DyDCD-VDI ngay 30/05/2019 tir 50 ty' VND len 105 tj, VND. TS, le se hau cua Cong ty tai Cong ty Co phan Diu tu Kg, thuit so Viet giant tir 22% Lai tiled diem ngay 30/06/2019 xueng con 19% tai thtri diem ng.ay 20/07/2019. Tir ngay 20/07/2019, Cong ty Co phin Diu hr Kj, thuit so Viet killing con la ding ty ket cua Cong ty.
Se lieu so sanh cua Bang can dei ke todn hop nhAt giUa nien de la so lieu &rot trinh bay teen bdo cdo tai chinh hop nhAt cho nam tai chinh ket thuc ngay 31 ngay 12 thong 2018 da dtroc‘kiem todn; S6 lieu so sanh cua bac. cdo ket qua kinh doanh hop nhAt gina then de, va bdo cdo ltru chuyen tien hop nhat giaa nien de la so lieu dtrcrc trinh bay tren bao cdo tai chinh hop nhat gift nien QC) cho kj, hoat deng tir ngay 01 thAng 01 nam 2018 den ngay 30 thong 06 nam 2018 da &roc soot xet..
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