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Deloitte.

TONG CONG TY CO PHAN DAU TU" QUOC TE VIETTEL

(Thanh lap tal nUdc Cong hda Xa hoi Chu nghfa Viet Nam)

BAO CAO TAI CHINH HOP NHAT

GlffA NIEN Dp DA Dl/QC SOAT XET

Cho ky hoat dong 6 thang ket thucngay 30 thang 6 nam 2017

TONG CONG TY CO PHAN OAU TO QUOC TE VIETTELTang 39, 40 Keangnam Hanoi Landmark TowerKhu E6 KOT mcfi Cau Giay, Phi/dng Me TriQuan Nam Tu" Liem, Thanh pho Ha Noi, Viet Nam

MUC LUC

NOIDUNG

BAO CAD CUA BAN TONG GIAM DOC

BAG CAD SCAT BAG CAO TAI CHINH HOP NHAT GlOA NIEN 00

BANG CAN DOI KE TOAN HOP NHAT GIOA NIEN 00

BAO CAO KET QUA HOAT 0pNG KINH DOANH HOP NHAT GIOA NIEN 00

bAo CAO LUU CHUYEN TIEN TE HOP NHAT GICJA NIEN 00

THUYET MINH BAG CAO TAI CHINH HOP NHAT GIQa NIEN 00

TRANG

1 - 2

3-5

6-8

9

10- 11

12-60

TONG CONG TY CO PHAN OAU TU" QUOC TE VIETTELTang 39, 40 Keangnam Hanoi Landmark TowerKhu E6 K0T mdi Cau Glay, Phi/dng Me TriQuan Nam Ti^ Liem, Thanh pho Ha No), Viet Nam

BAO CAD CUA BAN TONG GIAM DOC

Ban Tong Clam doc Tong Cong ty Co phan 0au tu" Quoc te VIettel (go) t^t la "Tong Cong ty") detrinh bao cao nay cung v6i bao cao tal chinh hOp nhat giCya nien do cua Tong Cong ty va cac cong tycon cho ky boat dong 6 thang ket thuc ngay 30 thang 6 nam 2017.

HOI DONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua Hoi dong Quan tri va Ban Tong Giam doc da dieu hanh Tong Cong ty trong ky vaden ngay lap bao cao nay gom:

Hoi dona Ouan tri

6ng Nguyin Manh Hung Chu tjch

6ng Le Dang Dung Thanh vien

6ng Tao Du'c Th^ng Thanh vien

6ng Nguyin Thanh Hai Thanh vien

Ong Hoang SOn Thanh vien

Ba Oao Thuy HUdng Thanh vien

Ong Nguyin Thanh Nam Thanh vien

Ban Tong Giam doc

Ong Le Dang Dung

Ong Nguyen Thanh Nam

Ong Do Manh Hung

Ong Cao Anh Sdn

Ong Dao Xuan Vu

Ong Nguyin Viet Dung

Ong Nguyin Thanh Nam

Ong Ha Minh Tuan

Tong Giam doc (bo nhiem ngay 15 thang 3 nam 2017)

Tong Giam doc (miln nhiem ngay 15 thang 3 nam 2017)

Pho Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc (bd nhiem ngay 15 thang 3 nam 2017)

Pho Tong Giam doc (bd nhiem ngay 15 thang 3 nam 2017)

Pho Tdng Giam doc (bd nhiem ngay 17 thang 7 nam 2017)

m

TONG CdNG TY CO PHAN DAU TU* QUOC TE VIETTELTang 39, 40 Keangnam Hanoi Landmark TowerKhu E5 KOT m6i Cau Giay, PhLfdng Mi TriQuan Nam Tu* Liem, Thanh pho Ha Nol, Viet Nam

BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)

TRACH NHIEM CUA BAN TONG GIAM DOC (Tiep theo)

Ban Tong Giam doc Tong Cong ty c6 trach nhiem lap bao cao tal chinh hop nhat glOa nien dp phananh mot each trung thi/c va hdp ly tinh hinh tai chinh hdp nhat cua Tong Cong ty tai ngay 30 thang06 nam 2017 cung nhu* ket qua hoat dong kinh doanh hdp nhat va tinh hinh lull chuyen tien te hdpnhat cho ky hoat dong 6 thang ket thuc cung ngay, phu hdp vdi chuan myc ke toan, che dp ke toandoanh nghiep Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao taichinh glOa nien dp. Trong viec lap bao cao tai chinh hdp nhat giOa nien dp nay, Ban Tong Giam docdu'dc yeu cau phai:

• Li/a chpn cac chinh sach ke toan thich hdp va ap dung cac chinh sach do mot each nhat quan;

• Oi/a ra cac xet doan va lidc tinh mot each hdp ly va than trpng;

• Neu ro cac nguyen tSc ke toan thich hdp c6 du'dc tuan thu hay khong, c6 nhuTig ap dung sal lech

trpng yeu can du'dc cong bo va giai thich trong bao cao tai chinh hdp nhat giOa nien dp hay

khong;

• Lap bao cao tal chinh hdp nhat giya nien dp tren cd sd hoat dong lien tuc tru" trddng hdp khong

the cho ring Tong Cong ty se tiep tuc hoat dong kinh doanh; va

• Thiet ke va thyc hien he thong kiem soat npl bp mot each hull hieu cho muc dich lap va trinh

bay bao cao tai chinh hdp nhat glffa nien dp hdp ly nham han che rui ro va gian Ian.

Ban Tong Giam doc Tong Cong ty chlu trach nhiem dam bao rang sd ke toan du'dc ghi chep moteach phu hdp de phan anh mot each hdp ly tinh hinh tai chinh hdp nhat cua Tong Cong ty d bat kythdi diem nao va dam bao rang bao cao tai chinh hdp nhat giffa nien dp tuan thii chuan mi/c ketoan, che dp ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap vatrinh bay bao cao tai chinh giCa nien dp. Ban Tong Giam doc cung chju trach nhiem dam bao antoan cho tai san cua Tong Cong ty va thyc hien cac bien phap thich hdp de ngan chan va phat hiencac hanh vi gian Ian va sal pham khac.

Ban Tong Giam doc xac nhan rang Tong Cong ty da tuan thu cac yeu cau neu tren trong viec lap baocao tai chinh hdp nhat gi^a nien dp.

Th^ mat va dai dien cho Ban Tong Giam doc.

TONG CONGTYCO!

DAU TU

Le

Tong Giam doc

Ngay 29 thing 8 nam 2017

r

r

Deloitte.Cdng ty TNHH Deloitte Viet NamTang 12A, Toa nha Vinaconex,34 Lang Ha, P. Lang Ha,Q. Dong Da, Ha Noi, Vi|t NamDien thoai:+84 24 6288 3568

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So: /VNIA-HN-BC

BAO CAO SOAT XET BAO CAO TAI CHINH HOP NHAT GlCyA NIEN DO

Kfnh Qu'i; Cac Co dong

Hoi d'dng Quan trj va Ban Tong Giam doc

Tong Cdng ty Co ph'an B'au tu* Qudc te Viettel

Chung toi da soat xet bao cao tai chinh hdp nhat giO'a nien do kern theo cua Tong Cong ty Co phanDau tu" Quoc te Viettel va cac cong ty con (gpi chung la "long Cong ty"), di/gc lap ngay 29 thang 8nam 2017, tC/ trang 06 den trang 60, bao gom Bang can doi ke toan hdp nhat giO'a nien do tai ngay30 thang 06 nam 2017, Bao cao ket qua hoat dpng kinh doanh hdp nhat giCa nien dp, Bao cao Il/uchuyen tien te hdp nhat giO'a nien dp cho ky hoat dpng 6 thang ket thuc cung ngay va Ban thuyetminh bao cao tai chinh hdp nhat giCa nien dp.

Trach nhiem cua Ban Tong Giam 06cT>

T1Ban long Giam doc long Cong ty chju trach nhiem lap va trinh bay trung thi/c va hdp ly bao cao taichinh hdp nhat giO'a nien dp theo chuan miic ke toan, che dp ke toan doanh nghiep Viet Nam va cac JAlquy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh giO'a nien dp va chiu trachnhiem ve kiem soat npi bp ma Ban Tong Giam doc xac dinh la can thiet de dam bao viec lap va trinhbay bao cao tai chinh hdp nhat giO'a nien dp khong c6 sal sot trpng yeu do gian Ian hoac nham Ian.

Trach nhiem cua Kiem toan vien

Trach nhiem cua chung toi la dUa ra ket luan ve bao cao tai chinh hdp nhat giO'a nien dp kem theodUa tren ket qua soat xet cua chung toi. Chung toi da thOc hien cong viec soat xet theo Chuan mi/cViet Nam ve hdp dong djch vu soat xet so 2410 - Soat xet thong tin tai chinh giO'a nien dp do kiemtoan vien doc lap cua ddn vj thi/c hien.

Cong viec soat xet bao cao tai chinh hop nhat giOa nien dp bao gom viec thpc hien cac cupc phongvan, chu yeu la phong van nhO'ng ngOdi chju trach nhiem ve cac van de tai chinh ke toan, va thi/chien thu tuc phan tich va cac thu tuc soat xet khac. Mot cupc soat xet ve cd ban c6 pham vi hep hdn ^mot cupc kiem toan dL/dc thOc hien theo cac chuan mOc kiem toan Viet Nam va do vay khong chophep chung toi dat ditdc sU dam bao rang chung toi se nhan biet dLfdc tat ca cac van de trpng yeuCO the dL/dc phat hien trong mot cupc kiem toan. Theo do, chung toi khong dda ra y kien kiem toan.

Cd sd cua ket luan ngoai trCT

1. Anh hu'dng cua so diT tai ngay 31 thang 12 nam 2016 va luy ke anh hUdng den ngay 30thang 06 nam 2017

Bao cao kiem toan dpc lap ngay 31 thang 3 nam 2017 cua chung toi ve bao cao tai chinh hdpnhat cua Tong Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 da dtfa ra y kienkiem toan ngoai tru* do cac anh hifdng cua cac van de trinh bay difdi day:

Ten Deloitte dUOc dung de chi mgt hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Ltd. mpt cong ty TNHH c6 try sd tyi Anh,va mang lu"di cac hang thanh vien - moi thanh vien la mot to chdc dpc lap ve mat phap ly. Deloitte Touche Tohmatsu Ltd.(hay "Deloitte Toan cau'^ khong cung cap djch vu cho cac khdch hang. Vui long xem tai website www.deloitte.com/aboutde biet them thong tin chl tiet ve cd cau phap ly cua Deloitte Touche Tohmatsu Ltd. va cac hang thanh viSn.

Deloitte

BAO CAO SOAT XET BAO CAO TAI CHINH HOP NHAT GIU*A NIEN DO (Tiep theo)

Cd sd cua ket tuan ngoai trit (Tiep theo)

Tai san co dfnh va khau hao

Cong ty National Telecom S.A. ("NATCOM", cong ty con cua Jong Cong ty) chtfa tnch khau haokip thcJi cho mot so tai san co djnh hiJu hinh da dUOc hoan thanh va dUa vao su" dung den ngay31 thang 12 nam 2013. Theo yeu cau cua Chuan mi/c Ke toan Viet Nam so 03 - Tai san co dinhhiJu hinh ("VAS 03"), khau hao can dUdc tnch lap vao bao cao ket qua hoat dpng kinh doanh doiv6l cac tai san khi cac tai san do da sin sang de su* dung. Neu ghi nhan dung theo yeu cau cuaVAS 03, tai ngay 31 thang 12 nam 2016 va tai ngay 30 thang 6 nam 2017, Gia trj hao mon luyke cua tai san co djnh hiJu hinh se tang 99 ty VND, Ldi nhuan sau thue chu'a phan phoi, Ldi ichCO dong khong kiem soat se giam di Ian iLfOt la 59,4 ty VND va 39,6 ty VND.

Tai san gop von

Tai NATCOM, Kiem toan vien khong the thu thap day du bang chu'ng kiem toan thich hdp ve cactai san dUOc co dong la Cong ty Telecommunication D'Haiti S.A (Teleco) gop von de thanh lapNational Telecom S.A. (NATCOM) v6i tong so tien khoang 556 ty VND (tLfdng dLfdng1.573.013.333 HTG - dong tien tai nUdc Haiti), trong do chu yeu dddc trinh bay 6 khoan mucNguyen gia tai san co dinh v6 hinh vdl so tien khoang 137 ty VND (tddng dUdng 387.895.493HTG) va khoan muc Nguyen gia tai san co djnh hCu hinh vdi so tien khoang 419 ty VND (ti/dngdu'dng 1.185.117.840 HTG) tren Bang can doi ke toan hdp nhat giiJa nien dp tai ngay 30 thang 6nam 2017. Gia trj cua cac tai san nay dddc xac djnh di/a tren mot bao cao djnh gia nam 2008 vachu'a dddc danh gia lai sau Ian dpng dat tai Haiti vao ngay 12 thang 01 nam 2010 dUdc cho lada lam thiet hai cac tai san gop von do. Do do chung toi khong the xac djnh lieu co can thietphai dieu chinh cac so lieu nay hay khong.

2. DU phong phai thu kho do!

So dU khoan muc phai thu ngan han cua khach hang va phai thu khac bao gom khoan phai thuCong ty TNHH Vien thong Star ("STL", cong ty lien ket cua Tong Cong ty) vdi so tien tai 30thang 6 nam 2017 Ian lUdt la 17.759.339.256 VND va 301.676.195.198 VND (tai ngay 31 thang12 nam 2016 Ian lUdt la 7.968.491.776 VND va 260.972.782.713 VND) da qua han thanh toan.Tong Cong ty chUa trich lap dU phong phai thu ngan han kho doi doi vdl cac khoan phai thu nay.Neu Tong Cong ty lap dU phong phai thu kho doi theo quy djnh tai Thong tU 228/2009/TT-BTCngay 07 thang 12 nam 2009 thi khoan muc "DU phong phai thu ngan han kho doi" tren Bangcan doi ke toan tai ngay 30 thang 6 nam 2017 se tang khoang 213 ty VND. Dong thdi, tren Baocao ket qua hoat dpng kinh doanh cho ky hoat dpng 6 thang ket thuc ngay 30 thang 6 nam jIj2017, chi tieu "Chi phi quan ly doanh nghiep" se tang khoang 213 ty VND, va chi tieu "Ldi nhuan >/ke toan trUdc thue" se giam di tUdng Ung la 213 ty VND.

Ket lu$n ngoai trit

Can c(i tren ket qua soat xet cua chung toi, ngoai trU anh hudng cua cac van de neu tai "Cd sd cuaket luan ngoai tru"', chung toi khong thay cd van de gi khien chung toi cho rang bao cao tai chinhhdp nhat giUa nien dp kem theo khong phan anh trung thi/c va hdp ly, tren cac khia canh trpng yeu,tinh hinh tai chinh hdp nhat cua Tong Cong ty tai ngay 30 thang 6 nam 2017, va ket qua hoat dpngkinh doanh hdp nhat va lUu chuyen tien te hdp nhat giUa nien dp kem theo cua Tong Cong ty cho kyhoat dpng 6 thang ket thuc cung ngay, phu hdp vdi chuan mUc ke toan, che dp ke toan doanhnghiep Viet Nam va cac quy dinh phap ly cd lien quan den viec lap va trinh bay bao cao tai chinhgiUa nien dp.

Deloitte.

BAO CAO SOAT XET BAO CAO TAI CHINH HOP NHAT GIQa NIEN DO (Tiep theo)

Cac van de can nhan manh

Chung toi Itfu y ngu'di doc den Thuyet minh so 17 phan Thuyet minh bao cao tai chinh hdp nhat gidanien do, khoan loi the thi/dng mai vdi gia tn ban day la 531 ty VND phat sinh khi hdp nhat kinhdoanh thong qua viec Tong Cong ty mua lai co phan de dau td vao Cong ty TNHH Viettel Tanzania(VTZ) dddc xac dinh can cu' vao phan chenh lech giiJa gia phi hdp nhat kinh doanh va gia tri ghi socua cac tai san, nd phai tra c6 the xac dinh dddc cua cong ty nay tai ngay mua, thay vi su* dung giatri hdp ly do khong c6 thong tin de xac djnh gia tn hdp ly mot each dang tin cay.

Chung toi lull y ngu'di doc den Thuyet minh so 24 - Von chu sd hiJu, phan Thuyet minh bao cao taichinh hdp nhat giiJa nien do, so du" khoan chenh lech ty gia hoi doai bao gdm lo chenh lech ty giahoi doai do danh gia lai cac khoan muc tien te c6 gdc ngoai te tai cac cong ty con c6 du* an dau tunUdc ngoai td nam 2015 den 30 thang 6 nam 2017 dddc ghi nhan theo hddng dan tai Cong vanngay 24 thang 02 nam 2016 cua Thii tudng Chinh phu va Cong van s6 805/BTC/BTC-TCDN ngay 18thang 01 nam 2016 cua Bo Tai chinh. Tong Cong ty thdc hien theo phe duyet cua Thu tddng chinhphu tai Van ban chl dao so 797/VPCP-KTTH ngay 25 thang 01 nam 2017 va Cong van so18608/BTC-TCDN ngay 28 thang 12 nam 2016 cua Bp Tai chinh. Theo do, Tong Cong ty tiep tucAdddc thUc hien phan bo trong thdi gian khong qua 3 nam khoan lo chenh lech ty gia do danh gia laUcac khoan muc tien te c6 goc ngoai te trong Bao cao tai chinh cac cong ty con c6 dy* an dau tu" nddc?:!ngoai trddc khi lap bao cao tai chinh hdp nhat giiTa nien dp cua Tong Cong ty.

Trai

Pho Tong Giam doc

Giay chdng nhan dang ky hanh nghekiem toan so 0891-2013-001-1

CONG TY TNHH DELOITTE VIET NAM

Ngay 29 thang 8 nam 2017

Ha Noi, CHXHCN Viet Nam

i trdcua chung toi khong lien quan den cac van de nay.

TONG CONG TY CO PHAN DAU Tl/QUOC TE VIETTELTang 39, 40 Keangnam Hanoi Landmark Tower mAu SO B Ola-DN/HNKhu E6 KDT mdi Cau Glay, Phi/dng Me Tri Ban hanh theo Thong tu"so 202/2014/TT-BTCQuan Nam Ti^ Liem, Thanh pho Ha Noi, Viet Nam ngay 22 thang 12 nam 2014 cua Bo Tai chmh

BANG CAN OOI KE TOAN HOP NHAT GIUTA NIEN DO

Tai ngay 30 thang 6 nam 2017

Odn vi: VND

TAZ SAN Ma soThuyet

minhSo cuoi ky So dau ky

A. TAX SAN NGAN HAN 100 21.319.204.253.566 20.934.122.069.915

1. Tien va cac khoan tUdng di/dng tien 110 5 2.616.373.356.453 2.595.820.204.436

mI.Tien 111 2.244.843.356.453 1.594.720.204.436

2. Cac khoan ti/dng di/dng tien 112 371.530.000.000 1.001.100.000.000

— IZ. Dau ti^tai chinh ngan han 120 6 6.335.500.000.000 5.874.858.666.667

1. Oau tu" nam giff den ngay dao han 123 6.335.500.000.000 5.874.858.666.667

ZZZ. Cac khoan phal thu ngan han 130 5.942.489.150.755 5.936.584.340.215

I1. Phai thu ngan hancua khach hang 131 7 3.260.552.792.775 3.021.203.568.772

2.Tra tn/dc cho ngi/di ban ngan han 132 947.418.654.956 1.608.104.417.458

• • 3. Phal thu ngan han khk 136 8 1.800.787.444.768 1.363.480.452.635

4. Di/ phong phai thu ngan han kho do! 137 (66.269.741.744) (56.204.098.650)

IV. Hang ton kho 140 9 4.666.908.147.526 4.813.177.097.691

••I1. Hang ton kho 141 4.670.442.703.996 4.816.028.648.991

2. Di/ phong giam gia hang ton kho 149 (3.534.556.470) (2.851.551.300)

V. Tai san ngan han khac 150 1.757.933.598.832 1.713.681.760.906

1. Chi phitra tn/dc ngan han 151 10 296.896.642.261 198.605.877.836

2. Thue gia tri gia tang diTdc khau trif 152 11 1.412.989.650.855 1.423.193.059.756

• 13. Thue vacac khoan khac phal thu

AlUA w\t 153 48.047.305.716 91.882.823.314

Cac thuyet minh dinh kem la mot bo phan hdp thanh cua bao cao tai chmh hdp nhat gOTa nien donay

6

TONG CONG TY CO PHAN OAU TU QUOC TE VIETTELTang 39, 40 Keangnam Hanoi LandmarkTower mAu SO B Ola-DN/HNKhu E6 KBT mdi Cau Giay, Phi/dng Ml Tri Ban hanh theo Thong tu" so 202/2014/TT-BTCQuan Nam Tu' Liem, Thanh pho Ha Npi, Viet Nam ngay 22 thang 12 nam 2014 ciia Bo Tal chinh

BANG CAN DOl KE TOAN HgP NHAT GIQA NIEN DO (Tiep theo)

Tai ngay 30 thang 6 nam 2017

Ddn vl: VND

4m

TAI:SAN Ma soThuyet

minhSo cuoi ky So dau ky

B. TAI SAN DAI HAN 200 27.366.172.770.990 25.892.275.468.816

0a,I. Cac khoan phai thu dai han 210 6.233.750.966.025 4.926.842.076.687

1. Phai thu dai ban cua khach hang

2. Phai thu ve cho vay dai han

211

215

7 5.889.523.466.246

259.647.927.630

4.808.372.928.711

3. Phai thu dai ban khk 216 8 84.579.572.149 118.469.147.976

II. Tai san co d|nh 220 12.842.915.476.188 12.538.299.704.615

am 1. Taisan co djnh hull hinh

- Nguyen gla

221

222

12 11.074.106.136.924

22.599.558.811.778

10.784.916.280.671

20.570.599.579.234Dif

- Gia tri hao mon luyke

2. Tal san co djnh v6hinh

- Nguyengia

223

111

228

13

(11.525.452.674.854)

1.768.809.339.264

2.455.780.650.308

(9.785.683.298.563)

1.753.383.423.944

2.275.223.222.974

KAl

D

- Gia tn hao mon luyke 229 (686.971.311.044) (521.839.799.030)

nIII. Tai san dd dang dai han

1. Chi phi xaydutig cd ban dd dang

240

242

14 3.468.833.296.713

3.468.833.296.713

2.860.499.204.474

2.860.499.204.474

* \

IV. Dau tUtal chinh dai han 250 3.069.211.764.247 3.806.550.536.511

n: 1, 1

1. Dau tufvao cong ty lien doanh, lien ket

2. Dau tLf nam giu" den ngay dao han

252

255

15

6

3.069.211.764.247 2.806.550.536.511

1.000.000.000.000

m

1V. Tai san dai han khac 260 1.751.461.267.817 1.760.083.946.529

1

1. Chi phitra tn/dc dai han 261 10 556.476.143.655 490.477.763.111

2. Tai san thue thu nhap hoan lai 262 16 809.624.262.682 857.668.710.807i

3. Ldi the thUdng mai 269 17 385.360.861.480 411.937.472.611 '•a/ioNQ

if cdm TONG CONG TAI SAN (270 = 100 + 200] 270 48.685.377.024.556 46.826.397.538.731

Cac thuyet minh dinh kern la mot bo phan hdp thanh cua bao cao tai chinh hcfp nhat giOa nien donay

TONG CONG TY CO PHAN OAU TU* QUOC TE VIETTELTang 39, 40 Keangnam Hanoi LandmarkTower mAu SO B 02a-DN/HNKhu E6 KOT mdl Cau Giay, Phi/dng Mi Tri Ban hanh theo Thong tu" so 202/2014/TT-BTCQuan Nam Ti^ Llem, Thanh pho Ha Noi, Viet Nam ngay 22 thang 12 nam 2014 cua Bo Tai chinh

theo)BANG CAN DOI KE TOAN HOP NHAT GI&A NIEN DO (Tiep

Ta/ ngay 30 thang 6 nam 2017m Odn vi: VND

NGUON VON Ma soThuyet

minhSo cuoi ky So dau ky

n C. NQ'PHAITRA 300 29.980.804.329.182 28.491.344.441.698

I. N^nganhan 310 21.176.791.321.574 17.980.096.223.526

n 1. Phai tra ngi/di ban ngan han 311 18 4.994.420.567.077 4.788.757.361.1511 \ 2. NgUdi mua tra tien tn/dc ngSn han 312 216.356.187.966 6.716.316.868

m3. Thue va cac khoan phai nop Nha ni/6c 313 19 386.575.054.931 347.484.589.242

i 4. Phai tra ngi/dl laodong 314 157.019.017.976 228.263.327.919

5. Chi phi phai tra ngSn han 315 21 1.921.407.353.272 1.158.808.044.488

m 6. Phai tra ngSn han khac 319 22 495.589.769.076 350.163.151.460

7. Vay va nd thue tai chinh ngSn han 320 20 13.003.723.071.017 11.089.449.816.471

8. Quy khen thi/dng, phucldi 322 1.700.300.259 10.453.615.927 3)

1 4 11. N^ da! han 330 8.804.013.007.608 10.511.248.218.172 :01. Phai tra ngi/dl ban da! han 331 18 708.046.171.556 332.086.857.267 UN

m 2. Chi phi phai tra da! han 333 21 5.118.372.816 4.425.275.913 El1i 3. Doanh thu chi/a thi/c hien dai han 336 109.700.912.461 94.261.877.791 %

4. Phai tra dai han khk 337 22 9.838.148.667 8.350.444.532

m 5. Vay va ndthue tai chinh daihan 338 23 7.874.223.613.066 10.009.184.633.951^ t

6. Ttiue thu nhaphoan lai phai tra 341 16 97.085.789.042 62.939.128.718

mD. VON CHUSO HUfU 400 18.704.572.695.374 18.335.053.097.033

I. Von chu sd hu'u 410 24 18.704.572.695.374 18.335.053.097.033

1. Von gop cua chu sd h(/u 411 22.438.112.000.000 22.438.112.000.000mm

2. Chenh lech ty gla hoi doai 417 (1.818.130.722.245) (1.433.743.612.443)

3. Quydau t\i phat trien va di/ phongtai chinh

418 1.528.271.299.900 1.528.271.299.900

4. Quy khk thuoc von chusd hu'u 420 9.961.051,560 9.961.051.560

5. l6 luy ke chda phan phoi 421 (2.332.775.284.938) (2.518.408.336.533)

- (Lo luyke)/L0 nhuansau thue chi/aphanphoiluyke den cuolnam tn/dc

421a (2.510.621.100.774) 90.271.727.992

'•1142.

m

it

- Ldi nhuan/(Lo luyke) sau thue chtfaphanphoikynay/nam tn/dc

6. Ldi ich CO dong khong kiem scat

TONG CQNG NGUON VON {440=300+400)

Pham Xuan ThQNgUdi i|ip bieu

Dinh Hong QuangKe toan tri/dng

177.845.815.836 (2.608.680.064.525)

(1.689.139.305.451)

PHAN

Tl/QUOC

46.826.397.538.731

ing DungTong Giam doc

Ngay 29 thang 8 nam 2017

Cac thuyet minh dinh kem la mot bo phan hPp thanh cua bao cao tai chinh hpp nhat giu^ nien do nay

8

n

TONG CONG TY CO PHAN DAU TU" QUOC TE VIETTELTang 39, 40 Keangnam Hanoi LandmarkTower mAu SO B 02a-DN/HNKhu E6 KOT m6i Cau Giay, PhiTdng Ml Tri Ban hanh theo Thong tu" so 202/2014/TT-BTCQuan Nam Tif Liem, Thanh pho Ha Noi, Viet Nam ngay 22 thang 12 nam 2014 cua Bo Tai chmh

BAO CAO KET QUA HOAT DONG KINH DOANH HQP NHAT GIU^A NIEN DO

Cho ky hoat dgng 6 thang ket thuc ngay 30 thang 6 nam 2017

CHITIEU

1. Doanh thu ban hang va cung cap djch vu

2. Ck khoan giam tri^ doanh thu

3. Doanh thu thuan ve ban hang va cung capdjch vu (10=01-02)

4. Gia von hkg ban va djch vy cung cap

5. Ldi nhuan gop ve ban hang va cung capdjch vu (20=10-11)

6. Doanh thu hoat dpng tai chinh

7. Chi phitai chinh

- Trong cfo; Chi phi laivay

8. Ldi nhuan tu" Cong ty lien doanh, lien ket

9. Chi phi ban hang

10. Chi phiquan lydoanh nghiep

11. Ldi nhuan/(Lo) thuan ti^ hoat dong kinhdoanh {30=20+(21-22)+24-(25+26)}

12. Thu nhap khac

13. Chi phi khac

14. (Lo) khac (40 = 31-32)

15. Ldi nhuan/(Lo) ke toan trddTc thue(50 = 30+40)

16. Chi phi thue thu nhap doanh nghiephien hanh

17. Chi phi thue thu nhap doanh nghiephoan iai

18. Ldi nhuan/(Lo) sau thue thu nhap doanhnghiep (60=50-51-52)

18.1. LPi nhuan/(Lo) sau thue ciia c6dong cuaCong ty me

18.2. Ldi nhuan/(L6) sauthue cua c6dongkhong kiem soat

19. Lai/(Lo) cd ban tren cd phieu

Ma Thuyetso minh

Ky nay

Ddn vj: VND

Ky trddc

01 8.728.617.577.541 7.001.055.767.200

02 - -

10 27 8.728.617.577.541 7.001.055.767.200

11 28 7.034.901.566.584 6.214.311.498.909

20 1.693.716.010.957 786.744.268.291

21 30 2.063.363.673.923 183.338.983.043

22 31 1.507.164.933.720 1.839.632.239.450

23 307.458.453.529 300.872.509.298^JG

24 15 244.909.321.218 293.450.074.655

25 33 792.207.528.682 490.943.772.247 .0

26 33 1.049.305.277.152 757.457.625.282 T

30 653.311.266.544 (1.824.500.310.990) Z:31 38.425.184.302 28.081.164.717

32 40.095.491.684 62.162.426.165

40 32 (1.670.307.382) (34.081.261.448)

50 651.640.959.162 (1.858.581.572.438)

51 34 162.772.507.535 181.386.785.427

52 16 136.957.389.160 72.155.804.670

60 351.911.062.467 (2.112.124.162.535)

61 177.845.815.836 (1.657.577.701.567)

62 174.065.246.631 (454.546.460.968)

TONG CONG

PHAN

TO QUOC

VIEHE

Co2409.f^

Dung

(1.153)

Pham Xuan Tho

NgUdi lap bieuDlnh Hong QuangKe toan tru'dng Jong Giam doc

Ngay 29 thang 8 nam 2017

Cac thuyet minh dfnh kem la mot ho phan hdp thanh cua bao cao tai chinh hdp nhat giOa nien do nay

9

TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTELTang 39, 40 Keangnam Hanoi LandmarkTower mAu SO B 03a-DN/HNKhu E6 KOT mdi Cau Giay, PhUdng Mi Tri Ban hanh theo Thong tL/so 202/2014/TT-BTCQuan Nam Tif Liem, Thanh pho Ha Nol, Viet Nam ngay 22 thang 12 nam 2014 cua Bo Tai chmh

BAO CAD LUU CHUYEN TIEN TE HQP NHAT GlCfA NIEN DO

(Trinh bay theo phddng phap glan tlep)Cho ky boat dgng 6 thang ket thuc ngay 30 thang 6 nam 2017

I

Ddn vj: VND

f 1

CHiniu Mi so Ky nay Ky tn/dc

I. LIAJ CHUYEN TIEN TUT HOATDQNG KINH DOANH

1. Lpinhuan/(Lo} tn/dc thue 01 651.640.959.162 (1.858.581.572.438)

2. Dieu chinh cho cac khoan:

Khau hao tai san co djnh va phan bo Idi the02 1.691.332.449.428 1.388.088.659.592

mthu'dng mal

Cac khoan du" phong 03 10.748.648,264 (976.482.759)

m

(Lai)/Lo chenh lech ty gla hoi doal do danh gia laicackhoan muc tien te c6 goc ngoal te

04 (521.993.386.537) 1.451.861.441.805

Lai tCrhoat dong dau tu" 05 (269.522.987.702) (77.534.136.933)

tmChi phi laivay 06 307.458.453.529 300.872.509.298

3. Lpinhuan tvfhoat dong kinh doanh trWdc thaydoi von Idu dgng

08 1.869.664.136.144 1.203.730.418.565

/m

Thay doi cac khoan phai thu 09 (2.137.545.561.472) (332.975.302.344)

Thay doi hang ton kho 10 145.585.944.995 451.454.331.346

M Thaydoi ck khoan phaitra (khong ke lai vay phai tra,thue thu nhap doanh nghiep phai nop)

11 1.536.495.028.119 (1.324.091.534.978)

Thaydoi chi phitra tn/dc 12 (164.289.144.969) (136.264.889.790)

Tien laivay da tra 14 (239.980.862.493) (302.326.337.451)

Thue thu nhap doanh nghiep da nop 15 (158.803.421.686) (373.301.101.609)

imLiAi chuyen tien thuan tifhoat dgng kinh doanh

II. Ll/U CHUYEN TIEN Tii HOATDONG DAU Tl/

20 851.126.118.638 (813.774.416.261)

1. Tien chimua sam, xay dutig tai san c6 djnhva cac tai san dai han khk

21 (1.659.182.642.405) (2.281.515.108.636)

m

2. Tien thu thanh ly, nhi/dng ban TSCD vacac tai san dai han khac

22 - 6.687.126.664

' 3. Tien chi cho vay, mua cong cu nd cua ddn vi khac 23 (575.923.552.778) (342.979.270.254)

4. Tien thu hoi cho vay, ban lai cong cu ndcua ddn vi khac

24 1.854.858.666.667 1.033.441.653.125

5. Thu lai tiencho vay, c6 tdc va Idi nhuan di/dc chia 27 418.704.718.526 512.949.881.487

«•»

Lifu chuyen tien thuan tifhoat dgng dau ti/ 30 38.457.190.010 (1.071.415.717.614)

Cac thuyet minh dfnh kem la mot bo phan hdp thanh cua bao cao tai chinh hdp nhat giu^ nien do nay

10

•0,

TONG CONG TY CO PHAN OAU TU" QUOC TE VIETTELTang 39, 40 Keangnam Hanoi Landmark Tower MAU SO B 03a-DN/HNKhu E6 KOT mdl Cau Giay, Phtrdng MeTri Ban hanh theo Thong tu" so 202/2014/TT-BTCQuan Nam TCr Liem, Thanh pho Ha Noi, Viet Nam ngay 22 thang 12 nam 2014 cua BpTai chmh

BAO CAO Ll/U CHUYEN TIEN TE HOP NHAT GzCa NIEN BO (Tiep theo)

(Trinh bay theo phWdng phap gian tiep)Cho ky boat dgng 6 thang ket thuc ngay 30 thang 6 nam 2017

CHIHEU Ma so Ky nay

Odn vj: VND

Ky tnfdc

III. USU CHUYEN TIEN TU* HOAT BONG TAI CHINH

m 1. Tien thu tiTdi vay 33 5.446.548.050.972 5.645.353.481.452

2. Tien tra nd goc vay 34 (5.667.235.817.311) (4.929.051.492.977)

3. Cotij'c, Idi nhuan da tra cho chu sd hffu 36 - (228.095.000)

4. Co tij'c, Idi nhuan da tra cho c6 dongkhong kiem soat

37 (12.814.231.595) (26.826.000.000)

•• LiAi chuyen tfen thuan tit boat dgng tai chinh 40 (233.501.997.934) 689.247.893.475•Y

Lufu chuyen tien thuan trong ky (50=20+30+40) 50 656.081.310.714 (1.195.942.240.400) •fUHJ

TEM

m Tien va ti/dng dUdng tien dau ky 60 2.595.820.204.436 4.381.515.423.957

-

Anh hifdng cua thaydoi ty gia hoi doai quy doi ngoai te

Anh hifdng do chuyen doi bao cao tai chinh

61 14.981.470.681

(650.509.629.378)

50.979.190

152.654.437.248

\IVI

6 - (

m

Tien va tUdng dUdng tien cud! ky(70=50+60+61)

70 2.616.373.356.453 3.338.278.599.995

Pham Xuan Tho

Ngu'di lap bieuOinh Hong QuangKe toan tru'dng

tongcongtt

Le Bang DungTong Giam doc

Ngay 29 thang 8 nam 2017

Cac thuyet minh dfnh kem la mot bo phan hdp thanh cua bao cao tai chfnh hdp nhat giu^ nien do nay

11

TONG CONG TY CO PHAN BAU TU QUOC TE VIETTELTang 39, 40 Keangnam Hanoi Landmark Tower mAu SO B 09a-DN/HNKhu E6 KOT mdl Cau Giay, PhLfdng Ml Tri Ban hanh theo Thong tu* so 202/2014/TT-BTCQuan Nam TCi* Llem, Thanh pho Ha Noi, Viet Nam ngay 22 thang 12 nam 2014 cua Bp Tai chinh

THUYET MINH BAO CAO TAX CHINH HQ^P NHAT GIUTA NIEN BOCac thuyet minh n^y /i mdt ph$n hap thanh va cBn dt/qlc doc ddng thdi v6i bao cao tai chinh hdp nhSt gi&aniin d$ kem theo

1. THONG TIN KHAI QUAT

Hmh thLTc sd hChj von

Tong Cong ty Co phan Oau tu" Quoc te Viettel (trtrdc day la Cong ty Co phan Oau tu" Quoc teViettel, goi t3t la 'Tong Cong ty'O la mot cong ty cd phan di/Oc thanh lap theo Luat Doanhnghiep cua Viet Nam va hoat dong theo Giay chuYig nhan dang ky kinh doanh so0103020282 do 56 Ke hoach va Dau tu* Thanh pho Ha Npi cap ngay 24 thang 10 nam 2007va Giay chuYig nhan dang ky kinh doanh thay doi Ian thu" 18 so 0102409426 do 56 Ke hoachva Dau tiT thanh pho Ha No! cap ngay 31 thang 3 nam 2017.

Cong ty me cua Tong Cong ty la Tap doan Viin thdng Quan doi CVietteH. Tong Cong ty c6try s6 dang ky tai tang 39, 40 Keangnam Hanoi Landmark Tower, Khu E6 KDT m6i CauGiay, Phi/dng Ml Tri, Quan Nam TlT Liem, Thanh pho Ha Noi, Viet Nam.

Tong so nhan vien cua Tong Cong ty tai ngay 30 thang 06 nam 2017 la 8.687 ngLfdl (taingay 31 thang 12 nam 2016: 8.428 ngUdi).

Nganh nghe kinh doanh vd ho^t dgng chmh

Nganh nghe kinh doanh cua Tong Cong ty bao gom:

TUvan quan ly (khong bao gom tu" van phap luat, tai chinh);

5an xuat san pham tu" goc; san xuat san pham tCrtre, ni^a, rdm, ra va vat lieu tet ben;

Ban budn vat li|u, thiet b| lip dat khac trong xay di/ng; Ban le hang hoa khac mdi trong

cac CL^a hang chuyen doanh;

Xay di/ng cong trinh ky thuat dan dung khac: xay di/ng cong trinh bulj chmh viln thong,

cong nghe thong tin, truyen tai dien;

Hoat dong kien true va tu" van ky thuat c6 lien quan;

Bull chmh;

Hoat dong viln thong khac;

5an xuat san pham dien tCr dan dung;

Ban budn thiet bj va linh kien dien tu*, viln thong;

Giao due nghe nghiep; Hoat dong cua cac trung tarn, dai ly tu* van, gi6l thieu va mdi gidi

lao ddng, viec lam; Cung i^ng va quan ly ngudn lao dong; Cung ultg lao ddng tarn th6l;

Hoat ddng dlch vu ho trd khac lien quan den v|n tai;

Cho thue may mdc, thiet b| va do dung huU hlnh khac;

Hoat ddng dich vu ho trd kinh doanh khac con lai chifa dUdc phan vao dau.

Hoat ddng chinh cua Tong Cdng ty va cac cdng ty con la dau tu" va van hanh cac mpng vilnthdng 6 nu'dc ngoai va cung cap cac dich vu cdng nghe thdng tin c6 lien quan.

Chu ky kinh doanh thdng thu'dng

Chu ky kinh doanh thdng thu'dng cua Tong Cdng ty dUOc thyc hien trong th6l glan khdngqua 12 thang.

12

TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH HgP NHAT GIU^A NIIN DO (Tiep theo)

Cau true doanh nghi^p

Thong tin chi tiet ve cac cong ty con cua long Cong ty tal ngay 30 thang 6 nam 2017 nhu"sau:

Ndi thanh

lap vi Ty le Ty ie quyenddng ky lOi fch bieu quyet

boat donq

TSn Cong ty con Hoat d6ng chfnh

CongtyTTJHHViettelOverseas ("VTO") (i)

Vift Nam 100% 100% £)au tU va v$n hanh mot mang vien thongNATCOM tal thj tn/dng Haiti thong qua viecthanh lap cong ty con Natcom.

Cong ty Viettei Timor Dong TimorLeste, UNIP, LDA. fVU'O

100% 100% Sd huU v$n hanh mang vien thdngTeiemor tai thj tn/dng Dong Timor.

Cong ty lUHH VietteiCambodia ("VTC")

Cong tymHH MoviteiCMovrtei")

Campuchia 90%

Mozambique 70%

90% Sd hOlJ va van hanh mang vien thongMetfone tal thj trudng Campuchia.

70% Sd hull va van hanh mang vien thongMovitei tat thj tn/dng Mozambique.

Cong ty Viettei Cameroon CameroonrvCR")

70% 70% Sd hffu va van hanh mang vien thongNexttel tai thj tn/dng Cameroon.

Cong ty National Telecom HaitiS.A. CNatcom") (I)

Cong ty Viettei Burundi BurundiS.A ("VTB")

60%

85%

60% Sd hull v^ van hanh mang vi¥n thongNatcom tai thj tru'dng Haiti.

85% Sd hull va van hanh mang vien thdngLumitei tai thj tn/dng Burundi.

Cong ty Viettei Tanzania Tanzania(-VTZ-)

99,99% 99,99% Sd hOU va van hanh mang vien thongHalotei tai thj tru'dng Tanzania.

Cong ty M-Moia S.A. (ii) Mozambique 67%

Tanzania 'l00'%Cong ty TNHH VietteiE-commerce (iii)

96% Kinh doanh djch vu vi dien td tai thj tru'dngMozambique.

100% Kinh doanh dich vy vi dien td tai thj trVdngTanzania.

(I) VTO la cong ty c6 boat <Jgng chinh la dau tid va van hanh mot mang vlln thong talthj tru'dng Haiti thong qua viec thanh lap cong ty con la Cong ty National TelecomS.A ("Natcom"). Khoan <Jau tii vao Natcom dLfOc theo doi tren bao cao tai chinh

rieng cua VTO.

(ii) Cong ty M-Mola S.A. la cong ty con cua Movitei.

(iii) Cong ty TNHH Viettei E-commerce la cong ty con cua VTZ.

Thong tin chl tiet ve cac cong ty lien ket cua Tong Cong ty tal ngay 30 thang 6 nam 2017nhu* sau:

Ten Cong ty

Ndi thanh

lap va Ty ledang ky M ich

hoat dpng

Cong ty TNHH Vien Thong lio 49% 49%Star Telecom ("STL")

Cong tyiSHH Metcom Campuchia 49% 49%CMetcom")

Cong ty fNHH Myanmar Myanmar 49% 49%National Tele &

Communications ("Mytel")

Ty le quyenbleu quyet

13

Hoat dong chinh

Sd hdu va van hanh mang vien thongUnite! tai thjtrddng Lio.

Cong ty lien ket cua VTC, di/dc thanh lapva hoat dpng tal Campuchia.

£)au tu" mang vien thong tai thj tn/dngMyanmar.

*1

TONG CONG TY Cd PHAN DAU TU QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HQ-P NHAT GlffA NIEN BO (Tiep theo)

Thuyet minh ve kha nSng so sanh thong tin tren bao cao tai chmh htfp nhat giu^nien do

So lieu so sanh tren bang can do! ke toan giUa nien do la so lieu cua bao cao tai chmh hdpnhat cho nam tai chmh ket thuc ngay 31 thang 12 nam 2016 da dtTdc kiem toan va so lieuso sanh tren bao cao ket qua hoat dong kinh doanh hop nhat giCa nien dp va bao cao lifuchuyen tien te hop nhat giffa nien do la so lieu cua bao cao tai chmh hpp nhat giOa nien dpcho ky hoat dpng 6 thang ket thuc ngay 30 thang 6 nam 2016 da dope soat xet.

2. ca sa LAP BAO CAO TAI CHINH HQ^P NHAT GIU'A NIEN DO VA KY KE TOAN

Cd sd lap bao cao tai chinh hdp nhat giu^ nien do

Bao cao tai chmh hop nhat giOa nien dp kem theo dope trinh bay bang Bong Viet Nam(VND), theo nguyen t3c gia goc phu hpp v6i chuan mpc ke toan, che dp ke toan doanhnghiep Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao taichmh giOa nien dp.

Bao cao tai chmh hpp nhat giOa nien dp kem theo khong nham phan anh tinh htnh tai chmhhpp nhat, ket qua hoat dpng kinh doanh hpp nhat va tinh hinh lOu chuyen tien te hpp nhattheo cac nguyen tac va thong le ke toan dope chap nhan chung tai cac nOPc khac ngoai VietNam.

Be phuc vu muc dich hpp nhat bao cao tai chmh, tai san va cong np lien quan den hoat dpngcua cac cong ty con tai nOPc ngoai (bao gom ca so lieu so sanh) dope chuyen doi sang dOnvi tien te cua bao cao Ian lopt theo ty gia mua va ty gia ban ciia ngan hang tai ngay ket thucky ke toan. Cac khoan muc thupc Bao cao ket qua hoat dpng kinh doanh va Bao cao lOuchuyen tien te dope quy doi theo ty gia giao dich thpc te tai thdi diem phat sinh giao dich.TrOPng hpp ty gia binh quan ky ke toan xap xl ty gia giao dich thpc te tai thPi diem phatsinh giao dich (chenh fech khong qua 2%) thi dope ap dung ty gia binh quan. TrOPng hppbien dp giao dpng cua ty gia giOa thdi diem dau nam va cudi ky tren 20% thi ap dung theoty gia cuoi ky. Chenh lech ty gia hoi doai, neu c6, se dope phan loai vao nguon von chu s6hull va dope ghi nhan vao khoan muc "Chenh lech ty gia hoi doai". Chenh lech ty gia dOpcghi nhan vao ket qua hoat dpng kinh doanh hpp nhat cua ky cham dut hoat dpng tai n06cngoai cua long Cong ty.

Theo yeu cau cua Thong tO so 202/2014/TT-BTC, Jong Cong ty da thpc hien viec chuyen doibao cao tai chinh cua cong ty con dOpc lap bang cac dong tien npi te cua cac thi trOPng sangdong tien bao cao cua cong ty me dPpc lap bang Dong Viet Nam (VND) cho ky hoat dpng 6thang ket thuc ngay 30 thang 6 nam 2017 theo nguyen tac sau:

Tai san dPpc quy doi ra VND theo ty gia giao dich thpc te cheo cudi ky dPpc xac djnhdpa tren ty gia mua vao USD tren VND va ty gia ban ra USD tren dong npi te tai thjtrUPng Cong ty con tai ngan hang Tdng Cong ty va Cong ty con thuPng xuyen c6 giaodich;

Np phai tra di/pc quy doi ra VND theo ty gia giao dich thpc te cheo cudi ky dUpc xac djnhdpa tren ty gia ban ra USD tren VND va ty gia mua vao USD tren dong npi te tai thjtrUPng Cong ty con tai ngan hang Tdng Cong ty va Cong ty con thUPng xuyen c6 giaodjch;

TrUPng hpp ty gia ban va ty gia mua cua ngan hang tai thPi diem bao cao chenh lechkhong qua 0,2% thi dUpc ap dung ty gia mua - ban binh quan;

Gia tri tai san thuan ciia cong ty con do cong ty me nam giu* tai ngay mua dPpc quy do!theo ty gia ghi sd tai ngay mua;

Lpi nhuan sau thue chpa phan phdi phat sinh sau ngay mua cong ty con dPpc quy ddibang each tinh toan theo cac khoan muc doanh thu, chi phi cua Bao cao ket qua hoatdpng kinh doanh; Co tPc da tra ddpc quy ddi theo ty gia giao dich thpc te tai ngay tra cdttfc;

14

TONG CdNG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GIiyA NIEN DO (Tiep theo)

Cac khoan muc thupc Bao cao ket qua hoat dong kinh doanh va Bao cao lull chuyen tien

te di/dc quy doi theo ty gia glao dich thi/c te tai thdi diem phat sinh giao dlch. Tn/dnghop ty gia blnh quan ky ke toan xap xi ty gia giao djch thOc te tai thdl diem phat sinhglao dich (chenh lech khong qua 2%) thi dOOc ap dung ty gia binh quan. TrOdng hopbien do giao dong cua ty gia giiJa thdi diem dau nam va cuoi ky tren 20% thi ap dung tygia cuoi ky.

Chenh lech ty gia phat sinh khi chuyen doi bao cao tai chinh di/Oc lap bang dong ngoai tesang Dong Viet Nam dOOc ghi nhan tren chi tieu "Chenh lech ty gia hoi doai" - Ma so 417thuoc phan Von chCi sd hiJu cua Bang can doi ke toan.

Ky ke toan

Nam tai chmh cua Tong Cong ty bat dau tu* ngay 01 thang 01 va ket thuc vao ngay 31 thang12.

Bao cao tai chinh hop nhat giiJa nien dp kem theo dope lap cho ky hoat dong tCt ngay 01thang 01 nam 2017 den ngay 30 thang 6 nam 2017.

3. TOM tAt cac chinh SACH KE TOAN CHU YEU

Sau day la cac chmh sach ke toan chu yeu dope long Cong ty ap dung trong vlec lap baocao tai chmh hpp nhat giOa nien dp:

iTdc tfnh ke toan

Viec lap bao cao tai chinh hpp nhat giOa nien dp tuan thu theo chuan mpc ke toan, che dp ketoan doanh nghlep Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh baybao cao tai chfnh yeu cau Ban Tong Glam doc phal c6 nhOng Ode tfnh va gia djnh anh hodngden so lieu bao cao ve cong np, tai san va viec trinh bay cac khoan cong np va tai san tiem

tang tai ngay lap bao cao tai chinh hpp nhat giOa nien dp cung nhO cac so lieu bao cao vedoanh thu va chi phi trong sudt ky hoat dong. Mac dCi cac Ode tinh ke toan dope lap bang tatca sp hieu biet cua Ban long Glam doc, so thpc te phat sinh c6 the khac vdi cac Ode tinh, giadinh dat ra.

Cd sd hpp nhat bao cao tai chinh giu'a nien dp

Bao cao tai chinh hpp nhat giOa nien dp bao gdm bao cao tai chinh giOa nien dp cua TongCong ty va bao cao tai chinh cua cac cong ty do Tong Cong ty kiem soat (cac cong ty con)dope lap cho ky hoat dong 6 thang ket thuc ngay 30 thang 6 nam 2017. Viec kiem soat naydat dope khi Tong Cong ty cd kha nang kiem soat cac chinh sach tai chinh va hoat dong cuacac cong ty nhan dau tO nham thu dope Ipl ich tCfhoat dong cua cac cong ty nay.

Ket qua hoat dong kinh doanh cua cac cong ty con dope mua lal hoac ban di trong ky dope

trinh bay trong bao cao ket qua hoat dong kinh doanh hpp nhat tu* ngay mua hoac cho denngay ban khoan dau tO d cong ty con do.

Trong trOdng hpp can thiet, bao cao tai chinh cua cac cong ty con dope dieu chinh de cacchinh sach ke toan dope ap dung tai Tong Cong ty va cac cong ty con la glong nhau.

Tat ca cac nghiep vu va so dO glOa cac cong ty trong cung Tong Cong ty dope loal bo khi hppnhat bao cao tai chinh glOa nien dp.

Viec hpp nhat bao cao tai chinh cua cO sd d nOdc ngoai vao bao cao tai chinh hpp nhat giOanien dp cua Tong Cong ty tuan theo cac thu tuc hpp nhat thong thodng, nhO loai bo cac sodo trong Tong Cong ty va cac nghiep vu vdi cac cong ty trong Tong Cong ty cua mot cong tycon.

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TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH Hgp NHAT GICa NIEN DO (Tiep theo)

Tuy nhien, mot khoan chenh lech ty gia hoi doal phat sinh trong mot khoan muc tien te

trong Tong Cong ty khong loai tru" vao khoan ti/Ong uYig trong so du" khac trong Tong Congty bdl VI khoan muc tien te nay the hien mot su" cam ket de chuyen doi mot ngoai te thanhmot ngoai te khac va difa den lai hoac lo cho Tong Cong ty do thay doi ty gia hoi doai. Vivay, trong bao cao tai chinh hdp nhat giiJa nien do ciia long Cong ty, chenh lech ty gia hoidoai dUdc hach toan la thu nhap hoac chi phi.

Ldi ich cua co dong khong kiem soat trong tai san thuan cua cong ty con hdp nhat du'dc xacdjnh la mot chi tieu rieng biet tach khol phan von chu sd hull cua c6 dong cua cong ty me.Ldi ich ciia co dong khong kiem soat bao gom gia tri cac ldi ich cua co dong khong kiem soattai ngay hdp nhat kinh doanh ban dau (chi tiet xem noi dung trinh bay dddi day) va phan ldiich cua CO dong khong kiem scat trong su" bien dong cua tong von chu sd hChj ke tu* ngayhdp nhat kinh doanh. Cac khoan l6 phat sinh tai cong ty con phai du'dc phan bo tUdng dngvdi phan sd huti cua c6 dong khong kiem soat, ke ca trUdng hdp so l6 dd Idn hdn phan sdhutj cua CO dong khong kiem soat trong tai san thuan ciia cong ty con.

Hdp nhat kinh doanh

Tai san, cong nd va cong nd tiem tang cua cong ty con dUdc xac djnh theo gia trj hdp ly taingay mua cong ty con. Bat ky khoan phu trgi nao giUa gia mua va tong gia trj hdp ly cua taisan dUdc mua dUdc ghi nhan la ldi the thUdng mai. Bat ky khoan thieu hut nao giUa gia muava tong gia trj hdp ly cua tai san dUdc mua dUdc ghi nhan vao ket qua hoat dong kinh doanhcua ky ke toan phat sinh hoat dong mua cong ty con.

Ldi ich cua cd dong khong kiem soat tai ngay hdp nhat kinh doanh ban dau dUdc xac djnhtren cd sd ty le cua cd dong khong kiem soat trong tong gia trj hdp ly cua tai san, cong ndva cong nd tiem tang dUdc ghi nhan.

Dau tuTvao cong ty lien ket

Cong ty lien ket la mot cong ty ma Tdng Cong ty cd anh hUdng dang ke nhUng khong phal lacong ty con hay cong ty lien doanh cua Tdng Cong ty. Anh hUdng dang ke the hien d quyentham gia vao vlec dUa ra cac quyet djnh ve chinh sach tai chfnh va hoat dong cua ben nhandau tU nhUng khong cd anh hUdng ve mat kiem soat hoac dong kiem soat nhUng chinh sachnay.

Ket qua hoat dong kinh doanh, tai san va cong nd ciia cac cong ty lien ket dUdc hdp nhattrong bao cao tai chinh theo phUdng phap von chu sd hull. Cac khoan gdp von lien ket dUdctrinh bay trong bang can doi ke toan theo gia gdc dUdc dieu chinh theo nhUng thay ddi trongphan von gdp cua Tdng Cong ty vao phan tai san thuan cua cong ty lien ket sau ngay muakhoan dau tU. Cac khoan lo cua cong ty Hen ket vUdt qua khoan gdp von cua Tdng Cong tytai cong ty lien ket dd (bao gdm bat ke cac khoan gdp von dai han ma ve thUc chat taothanh dau tU thuan cua Tdng Cong ty tai cong ty lien ket dd) khong dUdc ghi nhan.

Trong trUdng hdp mot cong ty thanh vien cua Tdng Cong ty thUc hien giao djch vdi mot congty lien ket vdi Tdng Cong ty, lai/lo chUa thUc hien tUdng ulig vdi phan gdp von cua TdngCong ty vao cong ty lien ket, dUdc loai tru" khdl bao cao tai chinh hdp nhat giUa nien do.

Ldi the thUdng mai

Ldi the thUdng mai tren bao cao tai chinh hdp nhat glUa nien do la phan phu troi giUa mdcgia phi hdp nhat kinh doanh so vdi phan ldi ich cua Tdng Cong ty trong tdng gia trj hdp lycua tai san, cong nd va cong nd tiem tang cua cong ty con, cong ty lien ket, hoac ddn vi gdpvon lien doanh tai ngay thUc hifn nghiep vu dau tU va dUdc phan bd deu vao chi phi trongthdi gian 10 nam.

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TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GICa NIEN DO (Tiep theo)

Ldi the kinh doanh c6 di/dc tu' viec mua cong ty lien ket va cd sd kinh doanh dong klem soatdddc tinh vao gla trj ghl so cua cong ty lien ket va cd sd kinh doanh dong kiem soat. Ldi thekinh doanh tCr viec mua cac cong ty con du'dc trinh bay rieng nhL/ mot loai tai san c6 khactren bang can do! ke toan hdp nhat.

Khi ban cong ty con, cong ty lien ket hoac ddn vj gop von lien doanh, gia trj con lal cuakhoan ldi the thiTdng mai chifa khau hao het du'dc tinh vao khoan lai/lo do nghiep vu nhddngban cong ty tddng utig.

Cong cu tai chinh

Ghi nhan ban dau

Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chmh du'dc ghi nhan theo gia goccong cac chi phi giao dich c6 lien quan tn/c tiep den viec mua sam tai san tai chmh do. Taisan tai chinh cua Tong Cong ty bao gom tien, cac khoan tddng dddng tien, cac khoan phaithu khach hang, phai thu khac, cac khoan dau tdtal chmh va tai san tai chmh khac.

Cong nd tai chinh: Tai ngay ghi nhan ban dau, cong nd tai chmh du'dc ghi nhan theo gia goccong cac chi phi giao dich c6 lien quan tn/c tiep den viec phat hanh cong nd tai chmh do.Cong nd tai chfnh cua Tong Cong ty bao gom cac khoan phai tra ngu'di ban, phai tra khac,cac khoan chi phi phai tra va cac khoan vay.

Danh gia tai sau fan ghi nhan ban dau

Hien tai, chda c6 quy djnh ve danh gia lai cong cu tai chmh sau ghi nhan ban dau.

Tien va cac khoan ti/Ong dUOng tien

Tien va cac khoan tifdng di/dng tien bao gom tien mat tai quy, cac khoan tien gul khong kyhan, cac khoan dau tu' ngan han, c6 kha nang thanh khoan cao, de dang chuyen doi thanhtien va it rui ro lien quan den viec bien dong gia tri.

Cac khoan dau tu* tai chmh

Cac khoan dau tdnam giu'den ngay dao han

Cac khoan dau td nam giu" den ngay dao han bao gom cac khoan dau tu" ma Tong Cong ty c6y dinh va kha nang giu' den ngay dao han. Cac khoan dau tu" nam giu' den ngay dao han baogom: cac khoan tien gul ngan hang c6 ky han (bao gom ca cac loai tin phieu, ky phieu), traiphieu, CO phieu u\j dai ben phat hanh bSt buoc phai mua lai tai mot thdi (^em nhat dinhtrong tddng lai va cac khoan cho vay nam giu' den ngay dao han vdi muc dich thu lai hangky va cac khoan dau tu" nam giu' den ngay dao han khac.

Cac khoan dau tu' n^m giu' den ngay dao han du'dc ghi nhan bat dau tu* ngay mua va du'dcxac dinh gia tri ban dau theo gla mua va cac chi phi lien quan den giao djch mua cac khoandau tLf. Thu nhap lai ti^ cac khoan dau td nam giff den ngay dao han sau ngay mua dUdc ghi

nhan tren Bao cao ket qua hoat dong kinh doanh hdp nhat tren cd sd dU thu. Lai du'dc hu'dngtrUdc khi Tong Cong ty nam giu' du'dc ghi giam trd vao gia goc tai thdi diem mua.

Cac khoan dau tU nam giu' den ngay dao han dUdc xac djnh theo gia goc trd di du phongphai thu kho doi.

Di/ phong phai thu kho doi cua cac khoan dau tu' n3m giC den ngay dao han du'dc trich laptheo cac quy dinh ke toan hien hanh.

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TdNG CdNG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HOP NHAT GIU^A NIEN DO (Tiep theo)

Cac khoan cho vay

Cac khoan cho vay difOc xac (Jinh theo gia goc tru" dl cac khoan dy phong phai thu kho doi.Du* phong phal thu kho dol cac khoan cho vay cua Tong Cong ty dUdc trich lap theo cac quydinh ke toan hien hanh.

Ntf phai thu

Nd phai thu la so tien c6 the thu hoi cua khach hang hoac cac do! ti/Ong khac. NO phai thudt/dc trinh bay theo gia tn ghi so tru* di cac khoan dy phong phai thu kho doi.

Dy phong phai thu kho doi di/dc trich lap cho nhyng khoan nd phai thu da qua han thanhtoan tCi" sau thang trd len, hoac cac khoan nd phai thu ma ngirdi nd kho c6 kha nang thanhtoan do bl thanh ly, pha san hay cac kho khan tddng ty. Dy phong phai thu kho doi dddc

trich lap theo quy dinh tal Thong td so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cuaBoTal chinh ve "hiddng din che do trich lap va su" dung cac khoan dy phong giam gia hangton kho, ton that cac khoan dau td tai chinh, nd phai thu kho doi va bao hanh san pham,hang hoa, cong trinh xay lap tai doanh nghlep".

Hang ton kho

Hang ton kho dddc xac dinh tren cd sd gia thap hdn gida gia gdc va gia tri thuan c6 the thychien dddc. Gia goc hang ton kho bao gom chi phi nguyen vat lieu tryc tiep, chi phi lao dongtryc tiep va chi phi san xuat chung, neu c6, de c6 dddc hang ton kho 6 dia diem va trangthai hien tai. Gia goc cua hang ton kho sd dung cho muc dich xay dyng tram vien thongdddc xac djnh theo phddng phap nhap trddc xuat trddc, gia goc cua cac loai hang ton khokhac dddc xac dinh theo phddng phap binh quan gia quyen. Gia goc hang ton kho thddngmai bao gom chi phi mua va cac chi phi khac c6 lien quan tryc tiep den viec mua hang tonkho. Gia tri thuan c6 the thyc hien dddc dddc xac dinh bang gia ban ddc tinh trd cac chi phiddc tinh de hoan thanh san pham cung chi phi tiep th|, ban hang va phan phoi phat sinh.

Dy phong giam gia hang ton kho cua Tong Cong ty dddc trich lap theo cac quy djnh ke toanhien hanh. Theo do, Tong Cong ty dddc phep trich lap dy phong giam gia hang ton kho loithdi, hong, kem pham chat va trong trddng hdp gia goc cua hang ton kho cao hdn gia trithuan CO the thyc hien dddc tal ngay ket thuc ky ke toan.

Tong Cong ty va cac cong ty con ap dung phddng phap ke khai thddng xuyen de hach toanhang ton kho. .^£^1

Tai san cd djnh hufu hinh va khau hao

Tai san co dinh hdu hinh dddc trinh bay theo nguyen gia trd gia tri hao mon iuy ke.

Nguyen gia tai san co dinh hinh thanh do mua sam bao gom gia mua va toan bo cac chi phikhac lien quan tn/c tiep den viec dda tai san vao trang thai sin sang sd dung. Cac chi phiphat sinh sau khi tai san co dinh hdu hinh da dddc dda vao hoat dong nhd chi phi sda chda,bao dddng va dai tu thddng dddc ghi nhan vao bao cao ket qua hoat dong kinh doanh hdpnhat trong ky tai chinh phat sinh chi phi. Trong cac trddng hdp co the chdng minh mot eachro rang rang cac khoan chi phi nay lam tang Idi ich kinh te trong tddng lai dy tinh thu dddcdo viec sd dung tai san co dinh huU hinh vddt tren dinh mdc hoat dong dddc danh gia bandau, thi cac chi phi nay dddc von hoa nhd mot khoan nguyen gia tang them cua tai san codjnh hull hinh.

Ngoai trd thiet bj viin thong, phddng tien van tai, truyen dan va thiet bi dung cu quan ly taiVTC va VTB tai san co dinh hdu hinh dddc khau hao theo phddng phap dddng thang dyatren thdi gian hdu dung ddc tinh cu the nhd sau:

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TONG CdNG TY CO PHAN 0AU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HOP NHAT GIQA NIEN DO (Tiep theo)

Ky nay

So nam

Nha CLr'a, vat klen true 6-25

May moc, thiet bj 4-20

PhUdng tien van tai, truyen din 4-6

Thiet bj, dung cu quan ly 3-5

Thiet bi viln thong, phu'dng tien van tai, truyen dan va thiet bi dung cu quan ly tai VTC du'dckhau hao theo phu'dng phap so diT giam dan phCi hop vdi yeu cau cua che do ke toan ndcTcsd tai.

Cac khoan lai, lo phat sinh khi thanh ly, ban tai san la chenh lech giu'a thu nhap tu'thanh lyva gia tri con lai ciia tai san va difdc ghi nhan vao bao cao ket qua hoat dong kinh doanhhdp nhat.

Tai san co dinh vd hinh va khau hao

Quyen sCf dung daft

Tai san c6 dinh v6 hinh the hien gia tri quyen su" dung dat va du'dc trinh bay theo nguyen glatrif gia tn hao mon luy ke. Quyen su" dung dat du'dc phan bo theo phu'dng phap difdng thangdi/a tren thdi gian su* dung 16 dat.

Phan mem mdy vi tmh

Gla mua cua phan mem may vi tmh m6i ma phan mem may vi tmh nay khong la mot bophan khong the tach rdi vdi phan ciTng c6 lien quan thi du'dc von hda va hach toan nhu" taisan CO dinh v6 hinh. Phan mem may vl tmh du'dc khau hao theo phu'dng phap dddng thangtrong vong tCi" 3 den 8 nam.

Giay phep kinh doanh vien thong

Phi dang ky kinh doanh tra cho chmh phu cac nddc nham du'dc phep thyc hien hoat dongkinh doanh vien thong trong mot giai doan xac dinh, du'dc ghi nhan ban dau theo nguyen giava khau hao ke tu* khi khai trUdng mang vien thong cho tdi khi giay phep kinh doanh hethan.

Chi phi xay dUng cO ban dd dang

Cac tai san dang trong qua trinh xay dUng phuc vu muc dich san xuat, cho thue, quan trihoac cho bat ky muc dich nao khac du'dc ghi nhan theo gia goc. Chi phi nay bao gom cac chiphi can thiet de hinh thanh tai san phu hdp v6i chfnh sach ke toan cua Tong Cong ty. Vlectfnh khau hao cua cac tai san nay du'dc ap dung giong nhu' vdi cac tai san khac, bat dau tu"khi tai san d vao trang thai sin sang slT dung.

Cac khoan tra trUdc dai han

Chi phi tra trUdc bao gom cac chi phi thUc te da phat sinh nhimg c6 lien quan den ket quahoat dong san xuat kinh doanh cua nhieu ky ke toan. Chi phi tra trUdc dai han bao gom chiphi trUdc hoat dong, khoan tra trUdc tien thue dat, gia tri cong cu dung cu, chi phi sda chCfaIdn tai san co djnh va chi phi khac.

Chi phi trWdc hogt dong

Chi phi tii/dc hoat dong du'dc hach toan ngay vao bao cao ket qua hoat dong kinh doanh hdpnhat khi phat sinh, ngoai tru* chi phi thanh lap, chi phi dao tao, quang cao phat sinh tu" ngaythanh lap cho tdi ngay bat dau hoat dong. Cac chi phi nay dUdc ghi nhan la chi phi tra tru'dcdai han, du'dc phan anh theo nguyen gla va dUdc phan bo theo phu'dng phap di/dng thangtrong vong 3 nam ke tu" ngay chinh thdc di vao hoat dong.

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TONG CONG TY CO PHAN OAU TU QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HOP NHAT GIU'A NIEN DO (Tiep theo)

Chi phi thue tra tri/dc

Chi phi thue tra trL/dc bao gom tien thue <Jat tra trUdc, tien thue cap true tra tru'dc, tien thue(Jau so tra tru'dc, tien thue vl trf tra trifdc, tien thue kho va thue van phong, cu'a hang tratn/dc va cac chi phi phat sinh khac lien quan (Jen viec bao (Jam cho viec su" dung dat thue.Cac chi phi nay (Ji/Oc ghi nhan vao bao cao ket qua hoat (Jong kinh doanh hdp nhat theophUcing phap (Ji/dng thang trong vong tij' 3 (Jen 15 nam.

Cong cu va dung cu

Cong cu va dung cu du'dc phan anh theo nguyen gia va (JUdc ghi nhan trong bao cao ket quahoat (Jong kinh doanh hop nhat theo phOOng phap ddbng thang trong thdi han tu" 2 den 3nam.

Chi phi siha chffa idn tai san co dinh

Chi phf SLCa chu'a Idn tai san bao gom cac chi phi Idn phat sinh trong ky han thong thu'dngcua thdi glan slC dung cua tai san. Cac chi phi nay di/Oc ghi nhan ban dau theo nguyen gia vadOOc phan bd vao bao cao ket qua hoat dong kinh doanh hop nhat trong thdi han tLf 3 den 5nam.

Chi phi tra trddc dai han khac

Chi phf tra tn/dc dai han khac bao gom cac khoan chi phf tra tn/dc phat sinh di/Oc phan botheo phi/Ong phap di/dng thang tC/ 2 den 5 nam.

Ghi nhan doanh thu

Doanh thu ban hana

Doanh thu ban hang 6ddc ghi nhan khi ddng thdi thoa man tat ca nam (5) dieu kien sau:

(a) Tong Cong ty da chuyen giao phan Idn rui ro va l(Jl fch gan lien vdi quyen sd hull san

pham hoac hang hda cho ngt/di mua;

(b) Tong Cong ty khong con nam giu' quyen quan ly hang hda nhu" ngUdi sd hull hang hda

hoac quyen kiem soat hang hda;

(c) Doanh thu dUOc xac dinh ti/Ong doi chac chan;

(d) Tong Cong ty se thu di/Oc lOi fch kinh te tCf giao dich ban hang; va

(e) Xac (^nh du'Occhi phi lien quan den giao djch ban hang. 7/

Doanh thu cuna cap dich vu

Doanh thu cua giao djch ve cung cap dich vu di/Oc ghi nhan khi ket qua cua giao dich dodu'Oc xac dinh mot each dang tin cay. Tri/dng hop giao dich ve cung cap dich vu lien quanden nhieu ky ke toan thi doanh thu du'(?c ghi nhan trong ky theo ket qua phan cong viec dahoan thanh tai ngay cua Bang can doi ke toan h(?p nhat cua ky hoat dong do. Ket qua cuagiao djch cung cap dich vu di/Oc xac dinh khi th(Da man tat ca bon (4) dieu kien sau:

(a) Doanh thu du'Ocxac dinh ti/Ong doi chSc chan;

(b) Co kha nang thu du'(Jc lOi fch kinh te ti^ giao djch cung cap dich vu do;

(c) Xac djnh ddiJc phan cong viec da hoan thanh tai ngay cua Bang can doi ke toan hOp

nhat; va

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TONG CONG TY CO PHAN DAU TU QUOCTE VIETTEL MAU SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH H^P NHAT GIU^A NIEN €)Q (Tiep theo)

(d) Xac dinh diTdc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung

cap dich vu <J6.

Trona do:

• Doanh thu djch vu vlin thong thue bao tra sau: du'dc ghi nhan tren cd sd thdi gian golneu tinh phi theo thdi glan hoac theo ky neu tinh phi co dlnh theo ky.

• Doanh thu djch vu viln thong thue bao tra tri/dc: Theo hi/dng dan tal Cong van so18494 ngay 11 thang 12 nam 2015 cua Bo Tai chfnh ve vlec hach toan doanh thu banthe tra tnfdc cua doanh nghiep vien thong, doanh thu djch vu viln thong thue bao tratn/dc, ban the cao tra ta/dc dUdc ghi nhan khi thu tien td cac dai ly hoac khach hang makhong phal tra lai cho dai ly hoac khach hang va c6 cam ket ve viec cung cap djch vuviln thong.

• Doi vdl hdp dong kinh te bao gom nhleu giao djch, Jong Cong ty ghi nhan rieng doanhthu ban hang va doanh thu cung cap djch vu; doanh thu di/dc ghi nhan tddng dng vdlnghla vu hien tai da thdc hien va nghTa vu trong tddng lai chda thdc hien dddc hoan la!cho den khi dddc thi/c hien. Trddng hdp hdp dong kinh te quy djnh viec ban hang vacung cap djch vu sau ban hang (ngoai dieu khoan bao hanh thong thi/dng), long Congty ghi nhan rieng doanh thu ban hang va doanh thu cung cap djch vu; trddng hdp hdpdong quy djnh ben ban hang chiu trach nhiem lap dat san pham, hang hoa cho ngydi |mua thi doanh thu chi dddc ghi nhan sau khi viec lap dat dddc thi/c hien xong. Trddnghdp Tong Cong ty c6 nghTa vu phai cung cap cho ngddi mua hang hoa, djch vu mlln phihoac chiet khau, giam gia trong giao djch danh cho khach hang truyen thong, ke toanchi ghi nhan doanh thu doi vdi hang hoa, djch vu phal cung cap mien phi do cho den khida thdc hien nghTa vu vdi ngddi mua. Tuy nhien, phan doanh thu ghi nhan cua moi yeuto dddc gidi han d ty le tinh tren mdc tong gia trj cua hdp dong dddc ghi nhan ma khongphu thuoc vao viec ban giao cac yeu to khac. Neu phan gia trj hdp ly cua cac yeu to daban giao khong the xac djnh dddc nhutig gia trj hdp ly cua yeu to chda ban giao c6 thexac djnh dddc, tht phan doanh thu cua yeu to da ban giao dddc tinh bang chenh lechgiffa tong gia trj hdp dong va gia trj hdp ly cua yeu to chda ban giao.

• Trddng hdp ky trddc ban hang, ky sau mdi phat sinh khoan giam trCi" doanh thu va neukhoan giam tru" doanh thu thoa man su*kien sau ngay ket thue ky ke toan tht dddc coi las\J kien can dieu chinh va dddc dieu chinh vao doanh thu ky ban hang. Ngu'dc lai, khoangiam tru' doanh thu dddc dieu chinh vao ky ma si/ kien phat sinh.

• Doanh thu cddc ket noi dddc ghi nhan khi vlec ket noi hoan thanh, tru" tn/dng hdp phinay la mot phan cua hdp dong djch vu cd nhieu yeu to, khi dd phi ket noi djch vu dddcghi nhan ti/dng i/ng nhu" la mot yeu to trong hdp dong nay theo chinh sach ghi nhandoanh thu d tren.

• Doanh thu cho thue dddng truyen dddc ghi nhan trong bao cao ket qua hoat dong kinhdoanh hdp nhat theo phddng phap dddng thang di/a vao thdl han cua hdp dong thue.

• Doanh thu tu*vlec tai cac doan video, nhac chuong, ban do chi dddng, chi dan nha hangva cac noi dung tddng ti/ ddgc ghi nhan tren cd sd cong gpp hoac gia trj thuan tuy theoviec danh gia cac rui ro va trach nhiem cua moi ben lien quan trong hdp dong djch vu.

Neu Tong Cong ty va cac cong ty con khong mua ban quyen cac noi dung nay, thay vao

dd la nhan hoa hong di/a tren so Iddng ngddi truy cap vao cac noi dung dd, Tong Congty va cac cong ty con chi ghi nhan doanh thu tLfdng i/ng vdi phan hoa hong nhan dddc.

• Doanh thu cung cap djch vu quan ly dddc ghi nhan trong bao cao ket qua hoat dongkinh doanh hdp nhat khi djch vu dddc cung cap. Doanh thu khong dddc ghi nhan neunhu" cd nhi/ng yeu to khong chac chan trong yeu lien quan tdl kha nang thu hoi cackhoan phai thu.

21

n

n

n

TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHZNH HOP NHAT GIU'A NIEN DO (Tiep theo)

• Doanh thu ban hang va cung cap dich vu tra cham di/dc Tong Cong ty ghl nhan theo giatrj danh nghia cua cac khoan se thu du'dc trong ti/dng lai thay vi quy doi gia trj danhnghTa cua cac khoan se thu du'dc trong tLfdng lat ve gia tn hien tai tai thdi diem ghl nh|ndoanh thu theo ty ie lai sulft hien hanh.

• Trong ky, Tong Cong ty khong ghi nhan them khoan lai phat do qua han thanh toan theothoa thuan tai cac hdp dong mua ban thiet bj, hang hoa phat sinh do khong chac chan

I thu du'dc Idi fch kinh te tu" nghiep vu nay.

m Thu nhap tuT co tu'c

Thu nhap tu" c6 tu'c du'dc ghi nhan khi quyen du'dc thanh toan c6 tu'c du'dc thiet lap.

Lai cd ban tren co phieu

Lai cd ban tren co phieu (EPS) du'dc tinh cho cac co phieu pho thong. Lai cd ban tren co* phieu du'dc tinh bang each lay lai hoac lo phan bd cho cd dong phd thong cua Tdng Cong ty

chia cho so lUdng cd phieu phd thong binh quan gia quyen lUu hanh trong ky.

" Ngoai te

Cac giao dich bang ngoai te

Cac nghiep vu phat sinh bang ngoai te dUdc chuyen doi theo ty gia tai ngay phat sinh nghiep

vu. So dU cac khoan muc tien te co goc ngoai te tai ngay ket thuc ky ke toan dUdc chuyen^ ddi theo ty gia tai ngay nay. Chenh lech ty gia phat sinh dUdc hach toan vao bao cao ket

qua hoat dong kinh doanh hdp nhat.

Theo hUdng din tai Cong van ngay 24 thang 02 nam 2016 cua Thu tUdng Chmh phu va^ Cong van so 805/BTC/BTC-TCDN ngay 18 thang 01 nam 2016 cua Bo Tai chmh cung nhU

van ban chl dao cua Thu tUdng Chmh phu ngay 25 thang 01 nam 2017 dong y vdi y kien cuaBo Tai chmh tai Cong van so 18608/BTC-TCDN ngay 28 thang 12 nam 2016^ ke tu" nam

•• 2015, Tdng Cong ty dUdc phan bd trong thdi gian khong qua 3 nam chl phi chenh lech ty gi^hoi doai do danh gia lai cac khoan muc tien te co goc ngoai te trong bao cao tai chmh caccong ty con c6 dU an dau tU nUdc ngoai trUdc khi lap bao cao tai chinh hdp nhat giUa nien

P do cua Tong Cong ty.

Cho muc dich trinh bay bao cao tai chinh hpp nhat giOa nien dp

Ldi the thUdng mai va cac dieu chinh gia tri hdp ly phat sinh khi Tdng Cong ty thUc hien hoatdong tai nUdc ngoai dUdc ke toan nhU tai san va nd phai tra lien quan den hoat dong tainUdc ngoai va dUdc chuyen ddi theo ty gia giao dich thUc te tai ngay ket thuc hoat dongnay.

Chi phi di vay

Chi phi di vay dUdc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, trU khidUdc von hoa theo quy djnh cua Chuan mUc ke toan Viet Nam so 16 "Chi phi di vay". Theodo, chi phi di vay lien quan trUc tiep den viec mua, dau tU xay dUng hoac san xuat nhuYig taisan can mot thdi gian tu'dng doi dai de hoan thanh di/a vao su' dung hoac kinh doanh du'dccong vao nguyen gia tai san cho den khi tai san do du'dc dda vao sCrdung hoac kinh doanh.Cac khoan thu nhap phat sinh tu* viec dau tu*tam thdi cac khoan vay du'dc ghl giam nguyengia tai san c6 lien quan. Ooi vdi khoan vay rieng phuc vu viec xay ddng tai san co dinh, batdong san dau tU, lai vay du'dc von hoa ke ca khi thdi gian xay duVig dddl 12 thang.

22

TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HOP NHAT GIQA NIEN DQ (Tiep theo)

Cac khoan du* phong

Cac khoan di/ phong di/Oc ghi nhan khi Tong Cong ty c6 nghTa vu nO hien tai do ket qua tu"mot SI/ kien da xay ra, va Tong Cong ty c6 kha nang phai thanh toan nghia vu nay. Cackhoan di/ phong di/dc xac dinh tren cd sd ddc tinh cua Ban Tong Giam doc ve cac khoan chiphi can thiet de thanh toan nghTa vu nd nay tal ngay ket thuc ky ke toan.

Thue

Thue thu nhap doanh nghiep the hien tong gia tri cua so thue phai tra hien tai va so thuehoan lai.

So thue phai tra hien tai dddc tinh di/a tren thu nhap chju thue trong ky. Thu nhap chiu thuekhac vdi Id! nhuan trddc thue dddc trinh bay tren bao cao ket qua hoat dong kinh doanh hdpnhat vi thu nhap chlu thue khong bao gdm cac khoan thu nhap hay chi phi tmh thue hoacdddc khau tru*trong cac ky khac (bao gom ca lo mang sang, neu c6) va ngoai ra khong baogom cac chi tieu khong chju thue hoac khong dddc khau tru".

Thue thu nhap hoan lai dddc tinh tren cac khoan chenh lech giffa gla tri ghi sd va cd sd tmhthue thu nhap cua cac khoan muc tai san hoac cong nd tren bao cao tal chfnh hdp nhat giCanien dp va dddc ghi nhan theo phL/dng phap bang can doi ke toan. Thue thu nhap hoan laiphai tra phai dddc ghi nhan cho tat ca cac khoan chenh lech tam thdi con tai san thue thunhap hoan lai chi di/dc ghi nhan khi chSc chan c6 du Idi nhuan tinh thue trong tddng lai dekhau trd cac khoan chenh lech tam thdi.

Thue thu nhap hoan lai di/dc xac dinh theo thue suat di/ tinh se ap dung cho ky tai san dddcthu hoi hay nd phai tra dtfdc thanh toan. Thue thu nhap hoan lai dddc ghi nhan vao bao caoket qua hoat dpng kinh doanh hdp nhat va chi ghi vao von chu sd hChj khi khoan thue do c6lien quan den cac khoan muc dddc ghi thang vao von chu sd hi/u.

Tal san thue thu nhap hoan lai va nd thue thu nhap hoan lai phai tra du'dc bu tru" khi Tong

Cong ty c6 quyen hdp phap de bu tru" giu'a tai san thue thu nhap hien hanh vdi thue thunhap hien hanh phai nop va khi cac tai san thue thu nhap hoan lai va nd thue thu nhap hoan

lai phai tra lien quan tdi thue thu nhap doanh nghiep du'dc quan ly bdi cung mot cd quanthue va Tong Cong ty c6 di/ dinh thanh toan thue thu nhap hien hanh tren cd sd thuan.

Viec xac dinh thue thu nhap cua Tong Cong ty can cd vao cac quy dinh hien hanh ve thue.Tuy nhien, nhdng quy dinh nay thay doi theo tCfng thdi ky va viec xac djnh sau cung ve thuethu nhap doanh nghiep tuy thupc vao ket qua kiem tra cua cd quan thue c6 tham quyen.

Cac loai thue khac du'dc ap dung theo cac luat thue hien hanh tai Viet Nam va cac nUdc sdtai.

Bao cao bo ph$n

Bo phan la mot phan rieng biet cua Tong Cong ty va cac cong ty con, cung cap cac san

pham hang hda hoac djch vu lien quan (bo phan kinh doanh), hoac la cung cap cac sanpham hang hda hay djch vu trong mot moi trUdng kinh te dac trUng (khu vi/c dia ly), trongdd cac rui ro va ket qua thu du'dc doc lap vdi cac bo phan khac. Tong Cong ty va cac cong tycon hoat dong trong mot ITnh vUc kinh doanh vien thong, bao gdm van hanh mang vilnthong, cung cap cac djch vu vien thong va mua ban cac thiet bi vien thong. Bao cao bp phan

chinh yeu cua Tong Cong ty va cac cong ty con du'dc iap theo khu vi/c dja ly, vdi cac bp phandu'dc chia nhu" sau:

23

nTONG CONG TY CO PHKN DAU Tlf QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH SAO CAO TAI CHINH HgP NHAT GICa NIEN OO (Tiep theo)

• Thj tru'dng Chau Phi: phan anh hoat dong van hanh mang vten thong va cung cap cacdich vu viln thong tai cac thj trUdng Mozambique (Movltel, M_Mola), thj tri/dngCameroon (VCR), thj trUdng Burundi (VTB) va thj tru'dng Tanzania (VIZ, VTE);

• Thj tri/dng Chau My La-tinh: phan anh hoat dpng van hanh mang vlln thong va cungcap cac djch vu vien thong tai thj trVdng Haiti (Natcom);

• Thj trifdng Dong Nam A: phan anh hoat dpng van hanh mang vien thong va cung capcac dIch vu vlln thong tai cac thi tnfdng Campuchia (VTC) va thi tn/dng Dong Timor(VTL);

• Khac: phan anh hoat dpng khac cua VTG va VTO 6\S0c thanh lap tai Viet Nam, trong dohoat dpng chu yeu cua VTG la ban cac thiet bj vien thong cho cac thi tnTdng nUdc ngoal.

24

TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HCP NHAT GlCtA NIEN DO (Tiep theo)

5. TIEN VA CAC KHOAN Tl/ONG DlSOUG TIEN

So cuoi kyVND

SodaukvVND

Tien mat 14.319.216.136 23.728.998.169

Tien gul ngan hang 2.213.052.036.576 1.544.404.708.622

Tien dang chuyen 17.472.103.741 26.586.497.645

Cac khoan ti/dng di/dng tien (1) 371.530.000.000 1.001.100.000.000

2.616.373.356.453 2.595.820.204.436

(1) Cac khoan ti/dng dLfdng tien bao gom tien gul ngan hang c6 ky han goc khong qua 3thang v6i lai suat tu"4,8%-5,5%/nam.

CAC KHOAN DAU TU TAX CHINH

So cuoi ky SodaukyGia qoc Gia tri qhi so Gia qoc Gia tri qhi so

VND VND VND VND

Dau tvnlm giff den ngay dao han

Ngan han 6.335.S00.000.000 6.335.500.000.000 5.874.858.666.667 5.874.858.666.667

- Tien gutco1., ... 6.335.500.000,000ky nan (i)

6.335.500.000.000 5.874.858.666.667 5.874.858.666.667

Dal han 1.000.000.000.000 1.000.000.000.000

-Tien gutcokyhan

1.000.000.000.000 1.000.000.000.000

6.335.500.000.000 6.335.500.000.000 6.874.858.666.667 6.874.858.666.667

(!) The hien cac khoan tien girt c6 ky han con lai khong qua 12 thang ke tu* thdi diembao cao vdl lai suat tCf6,1% - 6,9%/nam.

PHAI THU CUA KHACH HANG

So cuoi ky So dau ky

VND VND

a. Phal thu ngan h^n cua khach hang 3.260.552.792.775 3.021.203.568.772

Cong ty TNHH Viettel Peru 1.681.738.011.507 1.614.433.951.587

Cong ty TNHH Vien Thong Star 385.381.219.047 395.896.119.109

Phai thu cac doi tUdng khac 1.193.433.562.221 1.010.873.497.976

b. Phal thu dal han cua khach hang 5.889.523.466.246 4.808.372.928.711

Cong ty TNHH Viettel Peru 5.805.820.246.517 4.782.028.467.546

Cong ty TNHH Vien Thong Star 83.703.057.422 26.344.461.165

Phai thu cac doi tUdng khac 162.307 -

9.150.076.259.021 7.829.576.497.483

Trong do:

Phai thu khach hang tu*cac ben lien quan{Xem Thuyet minh so 38)

8.151.720.799.873 6.931.543.866.210

25

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lEMi

on

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m TdNG CONG TY CO PHAN OAU TU" QUOC TE VIETTEL mAu so B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HCP NHAT GI^A NIEN DQ (Tiep theo)

-8. CAC KHOAN PHAI THU KHAC

So cudi ky So dau kyVND VND

a. Ngan han

Phal thu khac BestinverCameroon SARL (1) 692.782.874.187

Phaithu lu'dng tra ho STL (II) 325.938.153.051 301.676.195.198

Di/ thu lai tien gul c6 ky han (III) 212.908.243.339 55.418.831.040

mPhal thu lal cham tra (Iv) 115.499.548.922 115.575.920.675

Phal thu tCf cung cap dlch vu cVdc ket nol 83.622.037.464 139.296.749.563

Phal thu ve Idl nhuan du'dc chIa (v) 80.772.896.541 412.517.274.398

Phal thu ve tien ban hang tal cac kenh phanphol va cac khoan khac c6 Hen quan

80.012.953.708 111.440.186.088

Tam u'ng 46.682.001.147 96.678.843,379

Cac khoan phal thu ve chl hp 44.875.470.676 44.241.388.950

Cac khoan phal thu khk 117.693.265.733 86.635.063.344

b. Dai han

1.800.787.444.768 1.363.480.452.635

n - Ky ci/dc, ky quy 84.579.572.149 118.469.147.976

> \84.579.572.149 118.469.147.976

m Trong do:

Phai thu khac vdi cac ben lien quan(Chl tiet xem tal Thuyet minh so 38)

530.412.947.443 837.653.614.891

(i)

(ii)

(Ill)

(Iv)

(V)

Phan anh khoan u'ng tri/dc cua Viettel Cameroon (VCR) cho Bestinver CameroonSARL lien quan tdl chl phi tu" van thu tuc kinh doanh tai Cameroon tn/dc khi VCRchinh thdc thanh lap.

Phan anh khoan chl phi tien lu'dng nhan vien ngifdi Viet Nam cu* di lam vlec tal Conty TNHH Viln Thong Star phat sinh nam 2013 vdl so tien khoang 102 ty VND malong Cong ty ghl nhan la khoan chl tra ho phai thu theo ket luan cua Bao cao kiemlong Cong ty ghl nhan la khoan chl tra ho phal

toan cua Kiem toan Nha nLfdc ngay 06 thang 10 nam 2014 va chl phi lu'dng phsinh tu" nam 2014 den ngay 30 thang 06 nam 2017 v6l so tien khoang 223 ty V(tu" nam 2014 den ngay 31 thang 12 nam 2016: khoang 200 ty VND) dddc ghl nhai?theo nguyen tac tal ket luan tren. Tal ngay lap bao cao tal chfnh hdp nhat glCa niendo nay, Tong Cong ty vin dang trong qua trinh lam vlec vdl STL de thu hoi khoanlu'dng tra ho nay.

Phan anh khoan phai thu lal cac khoan tien gul cd ky han tal cac to chiTc tin dung(Xem Thuyet minh so 6).

Phan anh khoan phal thu cac cong ty lien ket lai phat do qua han thanh toan theothda thuan tal cac hdp ddng mua ban thiet bj, hang hoa. Den ngay lap bao cao nay,khoan phal thu nay chUa du'dc Tong Cong ty xac djnh thdl han thanh toan do cac thutuc de nghj thanh toan dol vdl cac cong ty lien ket chUa du'dc thUc hien.

Phan anh so du" phal thu cac khoan Idl nhuan da cong bo chia bdi cong ty lien ket talnddc ngoai.

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TONG CONG TYCO PHAN OAU TU QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GICA NIEN OQ (Tiep theo)

9. HANG TON KHO

So cuoi kv So dau ky

Giagoc Di/phong Gia goc Di/phongVND

Hang mua dang 565,435,699,482di/dng

VND VND

808.413.256.636

VND

m Nguyen lieu, vat lieu 3.260.362.048.883

Cong cu, dung cy 24.183.234.147

3.531.380.020.174

15.950.191.677

-

f 13.936.965.298kinh doanh dd dang

1.102.498.870 -

Hkghoa 806.524.756.186 (3.534.556.470) 459.182.681.634 (2.851.551.300)

4.670.442.703.996 (3.534.556.470) 4.816.028.648.991 (2.851.551.300)

10. CHI PHI TRA TRUOCSo cuoi kv So dau kv

VND VND

a. Ngan han

* Chi phi thue kenh, thue cot

Ira tn/dcchi phi dau so56.803.691.671

43.319.435.191 ;Tra trVdc chi phi lien quan tram BIS 40.441.387.354 68.969.745.878

Vat tu" utig ciTu thong tin, iap dat di/dngtruyen, mang lu'di

33.980.199.143 17.833.954.902

Ira tn/dc thue kho, van phong, ciia hang 33.648.439.804 20.021.065.016

• Cong cu va dung cu 22.318.841.359 14.828.238.443

Quang cao 3.948.014.511 21.838.560.575

Chi phi tra tnrdc ngan han khac 62.436.633.228 55.114.313.022

b. Dai han

296.896.642.261 198.605.877.836

Tra tn/dc thue vj tri 135.068.777.228 117.561.888.606

Chi phi ti/van, quang cao 85.650.308.029 67.644.280.833

Chi phi SLfa chOa idnT3C0 64.486.493.978 9.886.003.777

• • Chi phi thue kenh 60.143.003.382 71.252.415.735

Cong cu va dung cu 33.823.042.782 41.655.488.975

Chi phi bao dudng nha tram, tuyen cap, siiachffa tram BTS

19.731.673.123 48.693.274.047

Chi phi thue ciia hang 13.671.312.759 13.421.055.918

tm Chi phi tra tri/dc lal vay va cam ket han mdctin dung

9.831.870.959 -

Tra trVdc chi phi thue dau so 9.175.645.454 38.197.280.324

Chi phi vat tu" uTng cdu thong tin

Thue cap true camtel

8.952.072.329

15.612.415.729

amKhac 115.941.943.632 66.553.659.167

n 556.476.143.655 490.477.763.111

11. THUE GIA TRI GIA TANG Ol/OC KHAU TRLT

Tai ngay 30 thang 06 nam 2017, khoan thue gia tri gia tang (Ju'dc khau tru* chu yeu phatsinh tu" viec long Cong ty mua hang hoa, thiet bi t^i cac thj trL/dng Tanzania, Cameroon vaViet Nam.

27

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1 1 1 1 1 I 1 J 1

TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTELTHUYET MINH BAO CAO TAX CHINH HOP NHAT GIU'A NIEN DO (Tie^p theo)

12. TANG, GIAM TAX SAN CO DINH HUTU HINH

Nha cufa,vat kien true

VND

May moc,thiet bj

VND

Phu'dng tien van tai,truyen dan

VND

1)11

MAU so B 09a-DN/HN

Thiet bj, dung cuquan ly

VND

Tong cong

VND

NGUYEN GIA

So dau ky 218.825.240.712 18.918.213.747.698 696.400.523.200 737.160.067.624 20.570.599.579.234Phan loai lai (i) - (122.246.483.494) 61.777.118.591 60.469.364.903 -

Chenh lech do chuyen doi so dau ky Bao cao taichinh cua cac hoat dpng d ni/dc ngoai 890.624.397 569.932.374.280 38.848.332.622 34.058.009.065 643.729.340.364

Mua trong ky 154.528.719 518.084.658.288 126.578.981.414 16.961.416.286 661.779.584.708Dau tdxay dutig cd ban hoan thanh 15.849.807.240 521.293.211.469 216.582.288.779 2.671.966.478 756.397.273.965

Thanh ly, nhi/dng ban - (30.406.043.950) (31.224.592) (2.366.523.842) (32.803.792.384)Bien dong khac - (1.008.544.412) - 865.370.303 (143.174.109)

So cudi ky 235.720.201.068 20.373.862.919.879 1.140.156.020.014 849.819.670.817 22.599.558.811.778

GIA TRI HAO MON LUY KE

So dau ky 15.521.362.734 8.981.373.570.356 315.339.568.805 473.448.796.668 9.785.683.298.563

Phan loai lai (1) - (71.452.232.343) 44.882.490.364 26.569.741.979 -

Chenh Ipch do chuyen doi so dau ky Bao cao taichinh cua cac hoat dpng d ni/dc ngoai

1.842.884.361 228.366.600.402 12.861.789.130 (16.207.596.045) 226.863.677.848

Khau hao trong ky 6.879.735.769 1.363.042.619.801 118.655.638.577 51.137.510.283 1.539.715.504.430Thanh ly, nhi/dng ban - (24.420.203.129) (23.093.256) (2.366.509.602) (26.809.805.987)

So cudi ky 24.243.982.864 10.476.910.355.087 491.716.393.620 532.581.943.283 11.525.452.674.854

GIA TRI CON LAI

Sd dau ky 203.303.877.978 9.936.840.177.342 381.060.954.395 263.711.270.956 10.784.916.280.671

So cudi ky 211.476.218.204 9.896.952.564.792 648.439.626.394 317.237.727.534 11.074.106.136.924

Bao gom cac tai san du'tfc Cong ty Telecommunication D'Haiti S.A (Teleco) gop von de thanh lap National Telecom S.A. (NATCOM) vdl so tien khoang 419ty VND (tu'dng dLfOng 1.185.117.840 HTG). Gia trl cua cac tai san nay (JlTOc xac dinh di/a tren mot bao cao dinh gla nam 2008 va chi/a diTdc danh gla lalsau Ian dong dat tai Haiti vao ngay 12 thang 01 nam 2010 difdc cho la da lam thiet hai cac tai san gop von do.

(i) Chu yeu bao gom phan loai lal tai Natcom va MVT.

28

★ M.S.a

TONG CONG TYCO PHAN DAU TUT QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAOTAI CHINH H^P NHAT GIQA NIEN DO (Tiep theo)

Nguyen gia cua TSCO tai ngay 30 thang 06 nam 2017 bao gom cac TSCO da khau hao hetnhu'ng vin con su" dung vdl gia trj la 198 ty VND (tai ngay 31 thang 12 nam 2016: 159 tyVND).

Nhu* da trinh bay tai Thuyet minh so 23, Tong Cong ty da the chap tai san c6 djnh hCu hinhv6l gia tri con lai tai ngay 30 thang 06 nam 2017 la 1.280 ty VND (tai ngay 31 thang 12 nam2016: 321 ty VND) de dam bao cho cac khoan vay tai cac ngan hang.

13. TANG, GIAM TAI SAN CO DINH VO HINH

Quyen Ban quyen,sufdungdat bang sang die

VND VND

Phan mem Giay phep kinhmay b'nh doanh vien thong

VND VND

Tong cong

VND

NGUYEN GIA

So^uky 487.880.538 12.099.579.197 378.317.313.992 1.884.318.449.247 2.275.223.222.974

-

Clienh Ikh dochuyendoisodau ky Bao cao tai chinh cuacac hoatdongdni/dc ngoai

Mua trong ky

(11.585.316) - 17.267.054.545

49.470.915.974

113.831.042.131 131.086.511,360

49.470.915.974m

Phan loai lai - (12.099.579.197) 12.099,579.197 - -

Sdcuoiky 476.295.222 • 457.154.863.708 1.998.149.491.378 2.455.780.650.308

m GIATRIHAOMONLUYKE

Sddauky • 6.930.533.595 94.476.398.735 420.432.866.700 521.839.799.030

-

Chenh Ikh dodiuyendoi sodaukyBaocao ^i chinh oiacac hoatdgngdniidt ngoai

• - 4.085.282.398 36.005.895.749 40.091.178.147

Khau hao trong ky

Phan loai lai • (6.930.533.595)

63.618.551.472

6.930.533.595

61.421.782.395 125.040.333.867

Socuolky • • 169.110.766.200 517.860.544.844 686.971.311.044

GIA TRICON LAI

Sddauky 487.880.538 5.169.045.602 283.840.915.257 1.463.885.582.547 1.753.383.423.944

- Sdcuoiky 476.295.222 - 288.044.097.508 1.480.288.945.534 1.768.809.339.264

Bao gom cac tai san dtfOc Cong ty Telecommunication D'Haiti S.A (Teleco) gop von de thanhlap NATCOM v6l so khoang 137 ty VND (tu'dng dUdng 387.895.493 HTG). Cac tai san nayddOc xac djnh gia trj di/a tren mot bao cao djnh gia nam 2008.

Nhu" da trinh bay tai Thuyet minh so 23, Tong Cong ty da the chap tai san co djnh v6 hinhvdi gia trj con lai tai ngay 30 thang 06 nam 2017 la 486 ty VND (tai ngay 31 thang 12 nam2016: 0 VND) de dam bao cho cac khoan vay tai cac ngan hang.

29

TONG CONG TYCO PHAN DAU TO QUOC IE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HQP NHAT GIOa NIEN DO (Tie^p theo)

14. TAI SAN Da DANG DAI HAN

Chi phi xay d^g cd ban dd dang dal han

- Mua sam

-Xaydi/ng cd ban

- Sua chu'a

Trong do:

Nha tram

Tuyen cap

Khac

30

So cudi kyVND

3,468.833.296,713

3.468.833.296.713

1.848.662.627.241

1.613.945.735.072

6.224.934.400

So dau kyVND

2.860.014.160.914

485.043.560

2.860.499.204.474

1.482.464.612.214

1.343.008.056.990

35.026.535.270

IAN

.u6ct§'TEL >

TONG CONG TYCO PHAN DAU Tl/ QUOC TE VIETTEL MAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HgP NHAT GIU'A NIEN DO (Tiep theo)

15. DAU TU VAO CONG TY LIEN KET

So cudi kv So dau kv

VND VND

m Dau tu* vao ck cong ty lien ket 2.317.531.802.957 2.317.531.802.957

Phan Idi nhuan luy ke phatsinh sau ngay dau U/ 3.445.991.864.478 3.201.082.543.260

Co tiJc cong bo (2.966.632.069.384) (2.966.632.069.384)

Chenh lech ty gia do chuyen do! bao cao tai chmhcua ck boat dong d nddc ngoai

272.320.166.196 254.568.259.678

m 3.069.211.764.247 2.806.550.536.511

Trong do:

- Dh tifvk Cong ty JNHH Vien thong Star ("STL") 1.268.875.162.943 982.520.603.031

- Dau tifvk Cong ty TNHH Metcotn ("Metcom") 148.168.729.550 148.266.315.980

- Dau tu" vk Cong tyTNHH Myanuiar National Tele&Communications ("Mytel")

1.652.167.871.754 1.675.763.617.500

- 3.069.211.764.247 2.806.550.536.511

-

Thong tin chi tiet ve cac cong ty lien ket cCtanhu'sau:

Tong Cong ty tai ngay 30 thang 06 nam 2017

So cu^ ky So dau ky

VND VND

long tai san 11.806.462.571.592 4.132.770.872.146

Tong cong nd (4.950.583.000.948) (927.806.659.135)

Tai san thuan 6.855.879.570.644 3.204.964.213.011

mm

Phan tai san thuan long Cong ty dau ti/vaocong ty lien ket (1)

3.069.211.764.247 2.806.550.536.511

(i) Tai ngay 30 thang 06 nam 2017, phan tai san thuan cua Tong Cong ty dau tu* vaocong ty lien ket cao hOn 49% cua tai san thuan do c6 dong Laos Telecom cua STLchLfa gop du von dieu le theo ty le cam ket.

Ky nay Ky trifdc* VND VND

Doanh thu 1.753.590.841.170 1.725.350.695.957

Ldi nhuan thuan 499.814.941.261 598.877.703.378

m

nhuan thuan tu' khoan dau t\i vao cong tylien ket

244.909.321.218 293.450.074.65S^o

31

TONG CONG TY CO PHAN DAU TlSQUOC TE VIETTEL MAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH HgP NHAT GIQa NZEN DQ (Tiep theo)

16. TAI SAN THUE THU NHAP HOAN LAI VA THUE THU NHAP HOAN LAI PHAI TRA

So cuoi ky So dau ky

VND VND

Thue suat thue TNDN su' dung de xac djnh gia trj talsan thue thu nhap hoan lai

0% - 33% 0% - 33%

nTai san thue thu nhap hoan !ai lien quan den khoanchenh lech tam thdi di/dc khau tru*

884.502.538.558 932.547.086.683

n

Tai san thue thu nhap hoan lai lien quan den khoan)o tmh thue chda sir dung

27.000.000 27.000.000

, 1 So bu tru" vdi thue thu nhap hoan lai phai tra (74.905.375.876) (74.905.375.876)

Tai san thue thu nhap hoan lai 809.624.262.682 857.668.710.807

So cud! ky So dau ky

VND VND

Thue suat thue TNDN su" dung de xac dinh gia tnthue thu nhap hoan lai phai tra

0% - 33% 0% - 33%

Thue thu nhap hoan lai phai tra phat sinh tiycackhoan chenh lech tarn thdi chju thue

171.991.164.918 137.844.504.594

P. So bu trdvdi tai san thue thu nhap hoan lai (74.905.375.876) (74.905.375.876)

Thue thu nhap hoan lai phai tra 97.085.789.042 62.939.128.718

32

I 1 1 I I I 1 I 1

TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH Hgp NHAT GlO^A NIEN £>Q (Tiep theo}

1111

MAU so B 09a-DN/HN

Ldi nhuan chda Chi phi tarn thdi Cac khoan Bu truT vdi thue thu

Tai san thue thu nh|p hoan lai thu'c hien chufa ddtfc khau trd lo tinh thue nhap hoan lai phai tra Tonq cdnqVND VND VND VND VND

T^i ngay dau ky tri/dc 780.086.294.385 82.478.873.151 27.000.000 (72.195.985.976) 790.396.181.560

Chuyen sang itfi nhuan trong ky (50.967.680.530) (42.653.966.713) - 2.603.168.968 (91.018.478.275)

Chenh lech ty gia hoi doai - (3.880.550.970) - - (3.880.550.970)

Tai ngay cud! ky tru'dc 729.118.613.855 35.944.355.468 27.000.000 (69.592.817.008) 695.497.152.315

Tai ngay dau ky nay 762.349.865.750 170.197.220.933 27.000.000 (74.905.375.876) 857.668.710.807

Chuyen sang Idi nhuan trong ky (19.021.119.937) (83.789.608.899) - - (102.810.728.836)

Chenh lech ty gia hoi deal - 54.766.280.711 - - 54.766.280.711

Tai ngay cuoi ky nay 743.328.745.813 141.173.892.745 27.000.000 (74.905.375.876) 809.624.262.682

Lai chenh lech tyLdi nhuan tii hoat gia hdi doai chda Bu truf vdi tai san thue

Thue thu nhap hoan la! phai tra ddnq d nu'dc ngoai thu'c hien thu nhap hoan lai Tonq cdnq

VND VND VND VND

Tai ngay dau ky trddc (10.980.060.628) 114.098.208.055 (72.195.985.976) 30.922.161.451

Chuyen sang Idi nhuan trong ky - - 2.603.168.968 2.603.168.968

Thu nhap tu* hoat dpng dau tu* nu'dc ngoai chu^chuyen ve nu'dc

90.023.503.999 - - 90.023.503.999

Chenh lech ty gia hoi doai - (20.979.971.214) - (20.979.971.214)

T^i ngay cudi ky tru'dc 79.043.443.371 93.118.236.841 (69.592.817.008) 102.568.863.204

Tai ngay dau ky nay 30.176.584.476 107.667.920.118 (74.905.375.876) 62.939.128.718

Thu nhap tu" hoat dong dau tu" nu'dc ngoai chu^chuyen ve nddc 43.809.384.448 - - 43.809.384.448

Chenh lech ty gia hoi doai - (9.662.724.124) - (9.662.724.124)

Tai ngay cudi ky nay 73.985.968.924 98.005.195.994 (74.905.375.876) 97.085.789.042

"^0:0^ oy33

ii'i-Q lai

TONG CONG TYCO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HQfP NHAT GICa NIEN DQ (Tiep theo)

K^nay Kytru'dc

VND VND

Ldi nhuan chu^ thdc hien 19.021.119.937 50.967.680.530

Chenh lech ty gia hoi doai 74.128.570.417 (68.835.379.859)Thu nhap tu" heat dong dau tu" nddc ngoai chi^achuyen ve nddc

43.807.698.806 90.023.503.999

Chi phi thue TNDN hoan lai 136.957.389.160 72.155.804.670

Tal ngay 30 thang 6 nam 2017, tal san thue thu nhap hoan lai chUa (Jifdc ghl nhan cho cackhoan lo tinh thue do khong chic chan c6 du lOi nhan tinh thue trong tddng lai de cac congty con CO the su' dung cac lOl ich thue cua cac khoan muc nay. Khoan lo tmh thue het hieuIdc vao cac nam nhu" sau:

Nam het hieu li/cTinh hinh So lo du'dc

quyet toan khau triifVND

2018 Chu"a quyet toan 39.379.514.864

2019 Chua quyet toan 97.004.462.404

2020 (i) Chula quyet toan 1.725.173.947.790

2021 (I) Chu^ quyet toan 5.389.489.928.201

2022 ([) Chu^ quyet toan 1.147.833.823.999

(I) Khoan lo dddc khau trCf den nam 2020, nam 2021 va nam 2022 chda bao gom lo chenhlech ty gia hoi doai do danh gia lai cac khoan muc tien te c6 goc ngoai te nam 2015, nam2016 va nam 2017 cua cac cong ty con tai thi trddng ni/dc ngoai.

17. LOl THE THUaNG MAI

VND

Gia trj ban dau

So dd dau ky 531.532.221.941

So dU cuoi ky 531.532.221.941

Hao mon

So dU dau ky 119.594.749.330

Phan bo trong ky 26.576.611.131

Sodiycuoiky 146.171.360.461

Gia tri con lai

Sodiydau ky 411.937.472.611

Sodi^cuoiky 385.360.861.480

Khoan Idi the thifdng mai phat sinh khi hdp nhat kinh doanh thong qua viec long Cong ty

mua lai c6 phan de dau tu* vao Cong ty TNHH Viettel Tanzania (VTZ) dddc xac dinh can cu"vao phan chenh lech giila gia phi hdp nhat kinh doanh va gia tri ghi so ciia cac tai san, ndphai tra c6 the xac dinh dUdc cua cong ty nay tai ngay mua, thay vl su* dung gia tri hdp ly dokhong c6 thong tin de xac dinh gia trj hdp ly mot each tin cay. Ban Jong Giam doc da danhgia mot each than trong va tin tddng rang viec ghi nhan nay la phu hdp vdi cac quy dmhhien hanh va tinh hinh thUc te kinh doanh cua Jong Cong ty.

34

TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH H^P NHAT GICa NIEN DO (Tiep theo)

18. PHAI TRA NGUOI BAN

So cuoi kv So dau kvI 1 VND VND

a. Cac khoan phai tra ngi/di ban ngan ban

w1

Tap doan ZTE 892.179.032.430 629.528.105.299

Cong tylNHH Huawei Intemational 317.791.987.603 277.857.517.395

mCong ty Nokia Solutions and Networks 250.903.720.010 128.429.423.446

Phai tra cho cac doi tu'dng khac (i) 3.533.545.827.034 3.752.942.315.011

Cong 4.994.420.567.077 4.788.757.361.151

m b. Cac khoan phai tra ngi/di ban dal h^n

Tap doan ZTE 117.953.331.321

-

Cong tyTNHH Huawei Intemationai

Cong ty Nokia Soiutions and Networks

24.746.753.141 49.738.491.757

1.360.454.050

Phai tra cho cac do! tu'dng khac (i) 565.346.087.094 280.987.911.460

* Cong 708.046.171.556 332.086.857.267

n

Trong do:Phai tra ngu'di ban la cac ben lien quan(Xem Thuyet minh so 38)

1.802.663.676.355 1.571.917.065.972

Tong Cong ty c6 du kha nang thanh toan tat ca cac khoan nO ton dong tai ngay ket thuc kyke toan.

(i) So dU khoan phai tra cho cac do! ti/dng khac nho hOn 10% tong so dif d nhieu khu vu'c dja lykhac nhau.

19. THUE VA CAC KHOAN PHAI TRA NHA Nl/OC

Sodau kyChi tieuPhatsinh trong ky

SocucH ky

Thue gia trj gia tang

Thue thu nhap doanh nghiep

Thue tieu thu dac blet

Thue thu nhap ca nhan

Thue nha thau

Cac loai thue khac va cac

khoan phi, !§ phi, cac khoanphai nop khk (1)

Cong

VND

45.920.579.726

6.820.430.075

34.914.375.304

39.624.037.724

92.005.300.656

128.199.865.757

Tang

VND

597.113.851.424

162.772.507.535

174.966.642.279

192.674.303.950

252.345.613.824

78.504.987.331

Giam

VND

611.821.065.433

158.803.421.686

181.888,978.629

189.564.687.248

198.446.405.260

VND

31.213.365.717

10.789.515.924

27.992.038.954

42.733.654.436

145.904.509.220

78.762.882.408 127.941.970.680

347.484.589.242 1.458.377.906.353 1.419.287.440.664 386.575.054.931

(1) Chu yeu bao gom thue nha thau, thue nhap khau va cac loaf thue, phi, le phi vathue khac.

35

1 1 1 1 1 1 1 1 1 1 1 -1 1 1 1 1 1 ]

TONG CONG TY CO PHAN DAU TU" QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH HOP NHAT GlO'A NIEN OO (Tiep theo)

MAu so B Q9a-DN/HN

20. VAY VA NO THUE TAI CHINH NGAN HAN

Chi tieuSo dau ky Phat sinh trong ky So cuol ky

Gia trj Tang Giam Gia tri

Ngan hang TMCP Quan dpi - Chi nhanh PhnomPenh, Campuchia (i)

VND

455.800.000.000

VND

956.250.000.000

VND VND

1.412.050.000.000

Ngan hang Standard Chartered - Cameroon (ii) - 212.836.962.437 _ 212.836.962.437Ngan hang TMCP Quan do! - Chi nhanh Oien BienPhil

(iii) 427.678.489.624 304.756.465.614 246.758.378.364 485.676.576.874

Ngan hang TMCP Oau tu" va Phat trien Viet Nam -Sdgiao dich 1 (iv) 1.859.958.186.538 25.932.186.541 126.230.217.841 1.759.660.155.238

Ngan hang TMCP Cong thu'dng Viet Nam - Chinhanh Dong Da (V) 493.202.775.150 752.120.591.990 716.615.047.753 528.708.319.387

Ngan hang TMCP Xuat nhap khau Viet Nam - Chinhanh Long Bien (VI) 1.212.763.128.840 815.269.237.790 914.379.930.120 1.113.652.436.510

Ngan hang TMCP Ngoai thu'dng Viet Nam - Sdgiao dich

(vli) 716.914.166.861 315.800.112.390 534.701.018.051 498.013.261.200

Malayan Banking Bhd (Maybank) - Chi nhanhLabuan

(viii) 228.200.000.000 227.600.000.000 . 455.800.000.000

Ngan hang TMCP Sai Gon - Ha Npi, Chi nhanh HaNoi

(ix) 312.399.491.812 181.080.856.495 - 493.480.348.307

Standard Chartered Bank Tanzania Ltd (X) 120.515.690.476 240.414.009.553 113.537.996.864 247.391.703.165Vietinbank Deutsche (xi) 361.546.151.690 - 361.546.151.690 -

Cong 6.188.978.080.991 4.032.060.422.810 3.013.768.740.683 7.207.269.763.118

Vay dai han den han tra (Thuyet minh so 23) 4.900.471.735.480 5.796.453.307.899Tong cong vay va nd ngan han 11,089.449.816.471 13.003.723.071.017

Tong Cong ty c6 (Ju kha nang thanh toan tat ca cac khoan vay tai ngay ket thuc ky ke toan.

36

vA.S.O.iv

1 I 1 1 I I I

TONG CONG TY CO PHAN DAU TU" QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH HQ^P NHAT GIU'A NIEN DO (Tiep theo)

STT Khoin vay ngSn h,n ^ H?n mOfcvay tin dgna

Lo9itiign LSI vay Thdi h^n khodn vay Mgc dfch khodn vay

mAu so B 09a-DN/HN

Tdi sdn ddm bdo

(i) Ngan hdng TMCP VTCQuSn d$i - Chi nhdnhPhnom Penh,Campuchia

100 triguUSD

USD ce d|nh,3,5%/ nam

1 nam kg tu' ngdy gidingdn vdn vay.

Myc dfch vay id b6 sung v5n phycvy sdn xudt kinh doanh.

Mdy mdc, thigt b| tal VTCc6 gia tri cdn lai tai30/06/2017 Id77.833.118,8 USD.

(il) Ngdn hdng Standard VCRChartered - Cameroon

10 trigu USD FCFA ce djnh,4,5%/nam

12 thdng tCr 20/6/2015dSn 20/6/2016, phy lycgia han dgn 20/9/2016.

Myc dfch vay la bo sung v6n phycvy hoat dgng kinh doanh.

ThUbdo lanh tfn dyngcCia T6ng C6ng ty C6phSn DSu tu" Qu5c tSViettel.

VTG HO USD T6I da 12 thgng. T6ng Cfing ty the chgpquySn ddi nd tC^ Cong tyTNHH Movltel (cdng tycon ciia VTG).

QuSn d$i - Chi nhdnhDi^n BIgn PhCi

(iv) Ngan hang TMCP DButu" vg Phgt trjgn VigtNam - Sd giao djch 1

VTG HO

USD

130 trigu USDUSD

1,7% -2,1%/nam

Cff djnh, 2%- To! da 12 thang.3%/nam

vdi ITnh vi/c dign tCr - viSn thdngtrong ni/dc vh nUdc ngogi vathanh toan cdc chi phf ii/dng phycvy hoat dgng sgn xuSt kinh doanh.

B6 sung von lifu dgng, md L/C vacdc loai bdo fanh.

Tin chgp

(V) Ngdn hdng TMCPC6ng thUdng VigtNam - Chi nhanh

Dffnn Da

VTG HO 100 triguUSD

USD CQ dinh,1,7% -l,95%/n3m

Tdl da 12 thdng. Sd dyng dg bd sung vdn iulj dgngphyc vy hoat dgng kinh doanh.

Tfn chgp

(vi)Ngdn hdng TMCP Xudtnhdp khcfu Vigt Nam -Chi nhdnh Long Bidn

VTG HO

100 triguUSD hogc

ngoai tgtu'dng dLTdng

USD C6 djnh,1,7% -2,3%/nam

Khdng qud 12 thang kgtCf ngdy gidi ngdn. Myc dfch vay nhdm bd sung vdn

iuXi dgng phyc vy sdn xudt kinhdoanh.

Tfn chdp

(vii) Ngdn hang TMCPNgoai thddng VigtNam - Sd giao dich

VTG HO 1.500 ty VND USD

vd

VND

C5 d|nh,1,7% -2,2%/namvdi USD,6,5% vdi VND

Tdl da 12 thdng. Myc dfch vay nhgm bd sung vdnlu'u dgng, tdl trg thUdng mai vdcdc myc dfch khdc khdng trdi vdiquy djnh ciia phdp iugt.

Tfn chgp

(viii) Ngdn hdng MalayanBanking Bhd(Maybank) - Chinhdnh Labuan

VTG HO 20 trigu USD USD ce dinh,2,35%/nam

6 thdng Bd sung vdn iulJ dgng vd cdc mycdfch khdc CLia Cdng ty.

Tfn chdp

(Ix) Ngdn hang TMCP SdlGdn - Hd NOi, Chinhdnh Hd Ngi

VTG HO 25 trigu USD USD Cd djnh, 1,8-2,1%/nam

12 thdng Bd sung vdn lu'u dgng vd cdc mycdfch khdc cua C6ng ty.

Tfn chgp

(x) Ngdn hdng StandardChartered Bank

Tanzania Ltd

VTZ 35 trigu USD USD Thd n6i

LIBOR +

3,6%/nam

6 thdng kg tif ngdy kyhdp ddng

Bd sung vdn cho hoat dgng sdnxudt kinh doanh.

Thu" bdo iSnh tfn dyngcua Tdng Cdng ty CdphSn oau tu" Qudc tgVIettei.

(xi) Vietlnbank Deutsche VTZ 15 trigu USD USD Ldi sudt cd

djnh4,5%/nam

Bd sung vdn cho hoat dgng sdnxudt kinh doanh.

Thu" bdo ianh tfn dyngcua Tdng Cdng ty Cdphan oau tu' Qudc tgViettei.

TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH HgP NHAT GIU^A NIEN OO (Tiep theo)

21. CHI PHI PHAI TRA

So cuoi kyVND

So dau kyVND

- a. Ngan han

Chiphichia se doanh thu 711.234.312.263 444.802.540.386

mChi phi cu'dc ket no! 291.228.464.728 306.250.225.028

1

Trich tri/dc chi phihoatdong 255.690.414.484 98.469.758.552

Chi phi phai tra lien quan mua thiet bj 187.748.439.094 85.193.914.926

Chi phi lai vay phai tra 120.266.528.408 56.574.227.837

Phai tra ve thue, phi viln thong 112.743.642.150 41.093.826.759

Lddng cho can bo dieu hanh

Chi phi thue nha tram BTS, PSTN di/tii

70.083.808.913

20.823.881.302

-

mChi phi phai tra khk 151.587.861.930 126.423.551.000

1.921.407.353.272 1.158.808.044.488

mmb. Dai han

Chi phi phai tra da) han khk 5.118.372.816 4.425.275.913

-

22. PHAI TRA KHAC

5.118.372.816 4.425.275.913

mm So cuG^ kyVND

So dau kyVND

a. Ngan han

Phai tra ve tien vidien td cho khach hang (i) 153.510.351.619 57.216.307.585

Bao hiem xa hoi, bao hiem y te, bao hiem thatnghiep va kinh phi cong doan 85.111.468.719 67.597.819.627

Phai tra tai san mu'dn tarn thdi 60.205.483.550 14.443.307.550

Nhan ky quy, ky ci/tfc ngan han 18.326.843.147 19.702.966.699

m Thuegiu'iai 16.899.429.603 7.369.578.950

Phai tra ve cac khoan ddn vi khac chi ho 16.250.088.913 47.783.302.476

Phai tra hoa hong dai ly 10.265.403.564 19.882.291.210

' 1 Phai tra ve tarn nhap hang hoa 9.540.891.369 4.490.B69.083

Tien noi ban hang chua xac dinh 8.347.645.262 8.571.641.499

m Phai tra c6 tdc 2.446.665.000 2.519.968.322

Cac khoan phai tra khac 114.685.498.330 100.585.098.459

-

b. Dal han

495.589.769.076 350.163.151.460

Nhan ky quy, ky cddc da! han 9.838.148.667 8.350.444.532

9.838.148.667 8.350.444.532

-(1) The hien so di/ phai tra khach h^ng tai MOLA va VTE, Tong Cong ty chi tra lai cho

khach hang tren so dif phai tra nay theo mdc lai suat quy dinh.

38

tiEJi

] 1 ) 1 1 I 1 I ) 11 1 1 1 1 1 1 1

TONG CONG TY CO PHAN OAU TU QUOC TE VIETTEL mAU so B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HOP NHAT GIQA NIEN DQ (Tiep theo)

23. VAY VA NO THUE TAX CHINH DAI HAN

Chi tiiu So dau kv Phat sinh tronq ky So cudi kvGia tri Tana Giam Gid tri

VND VND VND VNDNgan hang KGB Bank Kenya (i) - 118.285.429.597 11.716.534.802 106.568.894.795Bestinver Cameroon SARL (ii) 404.591.947.337 9.264.405.844 - 413.856.353.181SPI - Mozambique (iii) 28.165.130.661 5.297.727.459 4.801.866.167 28.660.991.953Ngan hang BICEC - Cameroon Civ) 330.817.439.227 26.783.927.726 - 357.601.366.953Ngan hang UBA - Cameroon (V) 204.328.418.346 7.110.364.061 78.056.359.555 133.382.422.852Ngan hang SGBC - Cameroon (VI) 467.036.384.792 34.788.545.363 25.024.462.200 476.800.467.955Cong ty cong ngh? CFAO SA Cameroon (vil) 80.644.108.464 5.259.555.219 10.506.287.968 75.397.375.715Ecobank Burundi (viii) 285.411.123.987 18.571.833.688 37.534.880.479 266.448.077.196Ngan hang TMCP QuSn Dpi - Chi nhanh Olen Bien

(ix) 1.582.229.676.138Phu - 171.040.432.892 1.411.189.243.246

Ngan hang 7WCP Oau tu*va Ph^t trien Vl|t Nam -(X) 1.542.883.000.000Sd giao djch 1 - 1.354.000.000 1.541.529.000.000

Ngan hang TMCP Ngopi thifdng Viet Nam - Chi(xi) 1.917.129.660.529nhanh Thang Long 185.232.945.800 1.731.896.714.729

Ngan hang TMCP Cong thiTdng Viet Nam - CN(xii) 2.862.356.607.520Dong Da 538.802.617.195 2.323.553.990.325

Ngan hdng TMCP Quoc te Vipt Nam - Hoi sd chinh (xiii) 725.041.988.061 199.009.848.598 206.846.396.701 717.205.439.958

Ngan hang TNHH mpt thanh vlen HSBC (Vipt(xiv) 360.355.788.498Nam) - 33.190.475.923 327.165.312.575

Ngan hang TMCP Sai Gon - Ha Noi (SHB) - CN Ha(XV) 1.007.256.751.547

Noi 129.679.763.936 - 1.136.936.515.483

Ngan hang CBC - Cameroon (xvi) 194.598.493.601 15.755.251.665 _ 210.353.745.266Ngan hang TMCP QuSn d$i - Chi nhanh Phnom

(xvli) 732.128.750.000Penh, Campuchia - 732.128.750.000-

Ngan hang SHB - Chi nhanh Phnom Penh,(xviii) 455.800.000.000Campuchia - 300.000.000 455.500.000.000

Ngan hang ANZ Campuchia (xix) 911.600.000.000 - 569.975.000.000 341.625.000.000Ngan hang ANZ - Chi nhdnh Timor Leste (XX) 22.790.000.000 - 22.790.000.000African Banking Corporation (ABC) (xxi) 71.388.818.580 13.427.898.187 - 84.816.716.767Ngan hang TMCP Tien Phong (xxii) 723.102.282.143 242.404.820.460 24.166.066.946 941.341.035.657Vietinbank Deutsche (xxiii)

- 588.848.256.359 - 588.848.256.359

14.909.656.369.431 1.414.487.628.162 2.653.467.076.628 13.670.676.920.965Trong do:

Vay dai ban den ban tra (Thuyet mlnh so 20) 4.900.471.735.480 5.796.453.307.899So vay dai han phai tra sau 12 thang 10.009.184.633.951 7.874.223.613.066

Tong Cong ty c6 du kha nang thanh toan tat ca cac khoan nd ton dgng tai ngay ket thuc ky ke toan.

39

1 I I ) 1 I I I 1

TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN Op (Tiep theo)

STT Khoan vay dai hanCongtyvay

Loai

H^ninufc tin dung tien Lai vayvay

Thdl han khoan vay Mgc dich khoanvay

1 I I I

mAu so B 09a-DN/HN

Tai san dam bao

(i) Ngan hang KCB Bank Kenya VTB 5 trigu BIF BIF Codinh 8,75%/ nam 36 thang tCT 11/01/2017den 11/01/2020.

Muc dich vay phucvu tai dau t\icdsd ha tang

Tai san the chap ti/dngdifdng 175% so tienvaybSng tien dja phUdng trentai khoan VTB mdtai Nganhang KCB Burundi

(ii) Khoan vay tiT c6 dongBestinver Cameroon SARL

VCR 3 ty FCFA FCFA

va USD

Co djnh,2%- 3%/nam. 48 thang tu'22/01/2016den 22/01/2020

Muc dich vay de thi/c hien thenkhai di/ an mangtai Cameroon.

Tin chap

[iii] Khoan vaydai hantifco dongSPI - Mozambique theo Nghjquyet hgpOHOCO tiT nam2011.

MOV 1.734.121 USD USD Co djnh4,5%/nam Khong c6thdl han Khoan vay dung cho mgc dich sanxuat kinh doanh

Tin chap

(iv) Ngan hkg BICEC - Cameroon VCR 8,5 ty FCFA FCFA Codinh5,5%/nam. 3namketu'thdi diem

njt von ngay25/7/2014, gia han dennam 2018.

Nham muc dich trien khai di/anmangdi dong tai Cameroon.

ThVbao lanh tindung cuaTong Cong ty Co phan Dautu" Quocte Viettel.

(V) Ngan hang UBA - Cameroon VCR 5,25 ty FCFA FCFA Co djnh5,5%/nam. 3 nam td 30/12/2014den 30/12/2017

Bosung von thVc hien dUan di

dong tai CameroonThdbao lanh tindung cuaTong Cong ty CophanDautif Quocte Viettel.

Cvi) Ngan hang SGBC - Cameroon VCR 12 ty FCFA FCFA Co djnh 5%/nam. 3 nam Khoan vaynham thi/chien trienkhai di/an mang didong taiCameroon.

Thif bao lanh tindung cuaTong Cong ty Co phanDautu" Quocte Viettel.

(vii) Congty cong nghe CFAO SA

Cameroon

VCR FCFA Codjnh 8%/nam 48 thang tir 01/06/2016

den 30/5/2020

Nd thue tai chinh, tai san la hethong phan mem va thiet bj tongtram.

Tin chap

(viii) ECOBANK Burundi VCR 8 ty FCFA FCFA Codjnh 6%/nam. Tir31/5/2016 den1/1/2020

Khoan vay nhSm thi/c hien trienkhai di/an mangdi dong taiCameroon.

Thdbao lanh tin dung cuaTong Cong ty Co phan Dautu Quocte Viettel.

40

H^/ * o V-PVV

1 I I 1 I I I I )

TONG CONG TY CO PHAN OAU TO QUOC TE VIETTELTHUYET MINH BAO CAO TAX CHINH HOP NHAT GIOa NIEN DO (Tiep theo)

STT Khodn vay d^i h^n

NgSn hang TMCP QuSn Dpi -Chi nhanh DipnBien Phu (Hppdong han mii'c vay v6n ngay18 thang 9 nam 2014)

NgSn hang TMCP Qu§n Dpi -Chi nhanh Dien Bien Phu (Hppdong han mufc vay von ngay

(ix) 27 thang 1 nam 2015)

NgSn hang TMCP Quan Dpi -Chi nhanh Dien Bien Phu (Hdpdong han mu'cvay von ngay29 thang 2 nam 2016)

Congtyvay

H^n mufc tin dgngLogitien

vay

VTGHO 30.482.411,33 USD. USD

VTGHO 30tripuUSD.

VTGHO 70 tripu USD (da baogSm Ndtrung hpn theohpp dong tin dung ngay27 thang 1 nSm 2015va ngay 18 thang 9nam 2014)

USD

USD

Lai vay

Laisu^t thd ndi 2%3,5%/n3m

MAu so B 09a-DN/HN

Thdi hgn khoan vay Mgc dich khodti vay Tai san dam bdo

36 thang kl tu'ng^ygiSi ngSn dSu tlSn.

36 thang k^ tiTng^ygidi ngSn dSu ti§n.

ThPi hpn toi da ciia cackhodn vay theo tiihgvSn bSn nh3n np khongvi/ptqua 48 thang.

Thanh toan ti§n mua Ipi Cong tyTNHH Epocha and Golden OceanTan2ania va cac myc dich khacneu diCpc NgSn hang chSp thu|n.

Thanh todn tien mua hang hoa,thiet bj ciia c^c doi tactrong/ngoai ni/dcd^ ban choCong ty TNHH Viettel Tanzania.

Bo sung von phuc vu hopt dongdau tP, kinh doanh ban hang trachpm thupc linh vPc viln thongcCia VTG tai cac thj trpdng nPdcngoai.

VTG the chap quyen doi nptu"Cong ty TNHH Movitei(cong ty concua VTG) d^dam bao cho khoan vaynay.

(x) NgSn hang TMCP Dau tPva VTGHO 80 tripuUSD. USD Lai suat thd ndi 2% - 24 thang ke tPngay nit SP dung de thanh toan tien mua Tin chSpPhat trien Viet Nam - Sd giao 2,8%/n2m. khodnvdn vay dau tien. 100% CO phan cua Cong tydjch 1 Theo Van bdn sPa doi. Bitmap Pte., Ltd va Cong tyTNHH

thPi hpn vay dPpc dieu Performance Investment General

chlnh tP tdi da 24 thang Enterprise trong cdng tyTNHHidn tdi da 36 thang ddi Epocha and Golden Oceanvpi tPng iSn gidi ngan. (Tanzania) Limited bao gom ca

thanh toan cac khodn np vay cddong dppc tinh vao gia mua vacho vay/gop vdn vao Cdng tyTNHH Epocha and Golden Ocean(Tanzania) dd phuc vu hoat dongkinh doanh, dau tP.

VTGHO SOtrieuUSD USD Tinchap

(xi)

thpdng Viet Nam - Chi nhanhThang Long (Hpp dong tindung ngay 15 thang 12 nam2014)Ngan hang TMCP NgopithPPng Viet Nam - Chi nh^nhThang Long (Hpp dong tindung ngay 03 thang 7 nSm2015)

VTGHO 85tripuUSD. USD

LiisuStthd ndi 2,2%2,75%/n3m.

41

thang.

Tdi da khong qu3 36th3ng.

_ a= O

cac chi phi va tai trp thPdng mpiphyc vu hoat dong kinh doanhcho dp an viln thong tai nPPcCQng h6a Thong nhat Tanzania.Muc dich vay nhSmthanh toancac chi phi va tai trp thppng mpiphuc vu hoat dong kinh doanhcho dp an vien thong tai cac thjtrPPna nPPc ngoai.

Tinchdp

1 I J I I 1 I I I

TONG CONG TY CO PHAN OAU TU" QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH HgP NHAT GIQa NIEN €>Q (Tiep theo)

SIT IGiodn vay dai h^n

(xli)

Ngan hang TWCP C6ng thuWngVi§t Nam - CN Dong Da (VSnbdn sLfa doi, bo sung Hgpdong tfn dgng ngay 25 thdng 3nSm 2015}

NgSn hing TMCP C6ng thutftigV[|t Nam - CN Dong Da (Hflpdong tfn dgng ng^y 10 th^ng 4n3m 2015 va Phg lyc h<?pdbng ngdy 28 thang 8 nSm2015 sua do! bo sung mgt sodiSu khoan cita Hyp dong ng&y10 th^nq 4 ngm 2015}NgSn hing TMCPCong thuWngVl§t Nam - CN Dong Da (Hypdbng tin dyng ngiy 30 thing 6nSm 2015)

NgSn hing TMCP Cong thudngVl^t Nam - CN Dong Da (Hppddng tin dyng ngiy 30 thing 6nSm 2015)

(xlil) Ngin hing TMCPQuoc td ViatNam - Hdi sd chlnh

(xlv) Ngin hing TNHH mgt thinhvlin HSBC (Vift Nam)

(xv) Ngin hing TMCPSaiGdn-HiNdi (SHB) CN Hi Nyi

Cong ty

vayH^n muTc tin dgng

VTG HO 50 tr1|u USD.

VTG HO 112tri?uUSD.

VTG HO 100 tri^u USD.

VTG HO SOtriauUSD.

VTG HO 40 triau USD.

VTG HO 50 trifu USD.

VTG HO 50 triau USD

Lo^itien

vay

USD

USD

USD

USD

USD

USD

USD

LSivay

LaisuSt thi ndl 2,7%2,85%/nam.

Lai suit thi noi 2%2,85%

Lai suit thi noi Ubor +

2,2%

Lai suft thi noi 2% -2,3%

42

\\-«\ -t> —I

mAu so B 09a-DN/HN

Thdi h^n khodn vay Mgc dich khodn vay Tdi sdn dam

Tdl da khdng qu^ 48th^ng tCrng&y ky hqpdong.

Tdl da ddn hdt ng^y 26thdng 9 nSm 2019.

Thdi h?n cho vay toi datrSn giSy nh§n np li 30thing.

Tdl da 30 thing.

Thdi han vay li 30thing vdi khoin glahan. Vdi cic khoin gliingin theo hyp ddng mdlngiy 22/3/2016, thdihan 48 thing kd tu"ngiy nit von.

48 thing

Tdi da khdng qui 48thing.

/CJ/I

SCr dgng di cho Cong ty ViettelCameroon ("VCR"), IS <^ng ty concCia TfingCdng ty OSu tu QuSct5Viettel, vay theo Hgp dSng vay c6dong ngay 25 th^ng 02 nam 2014.

Su*dyng de cho Cong ty ViettelTanzania Umite (c6ng ty con cuaVTG) vay theo Hdp d3ng vay c6dong ngSy 26 thing 9 nim 2014

Tin chap

Tin chfp

Su"dyng de mua miy m6c thiet bi Tin chipvlen thong de bin cho C6ng tyViettel Tanzania Limited thyt higndau tVmang vlin thdng tai th|tru&ng Tanzania.

Su"dyng de mua miy mdc thidt b|vien thdng bin cho Cdng tyViettel Burundi S.A thi,it hian dautu" mangvlln thong tai th[trudngBurundi.

Tin diap

Myc dich vay li de cho Cdng ty Tin chfpViettel Burundi S.A (cdng ty concua VTG) vay; mua thidt b| hinghda vlen thdng bin cho cic Cdngty con tai cic th| trudng nudengoil df phyc vy hoat ddng kinhdoanh vi khai thic djch vy vlenthdng.

Myc dich khoin vay df hd try diu Tin chfptu" phit trien cho cic cdng tycon/cdng ty Ilin kft tai cic thitrudng Mozambique, Cameroon viPeru.

Myc dich khoin vay: cho VTG vay Tin chfpmua thift bl vlen thdng, hing hdade bin cho cic Cdng ty con, Cdngty lien ket tai thi trudng nudengoil, cho VTG vay dSu tu" dy intai nude ngoil.

I I I I I J 1 I I

TONG CONG TY CO PHAN OAU TO QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH Hgp NHAT GIOa NIEN DQ (Tiep theo)

mAu SO B 09a>DN/HN

SIT Khodn vay ddi hfinCong tyvay

H^n muTc tin dgngLo^itien

vay

LSIvay Thdi h^n kho3n vay Mgc dich kho3n vay T3i s3n d3m b3o

(xvl) NgSn hang CBC - Cameroon VCR 5 ty FCFA FCFA Co djnh 6%/n3m. 36 thang tiT25/6/2015den 25/6/2018

Bosung vdn thi/c hipn d^an diddng tai Cameroon.

Kho3n vay di/gc d3m b3ob3ng thiet bj vdt ti/tgi thjtn/dng Cameroon.

(xvli) NgSn hang TMCP Qu3ndpi -Chinhanh Phnom Penh,Campuchia

VTC USD Cd djnh 13 4%/n3m 24 thang Muc dIch vay 13 vay de t3l trd choviec mua ban v3 sap nh|p Beeiine.

M3y moc, thiet bj tai thjtrUdng VTC vdi gia tri c6nipi tpi 31/12/2016 139.802.236,2 USD. Den30/06/2017, khoan vay datdt toan.

(xviii) Ng3nhang SHB- ChinhanhPhnom Penh, Campuchia

vrc 20 tripu USD USD Cddjnh 13 4%/n3m 24 thang Bosung vdn iiAi dpng Tinchdp

(xix) NgSn hang ANZ Campuchia VTC 50 trifu USD USD UBOR+ 2,3%/nSm 24 thang Kho3n vay de tr3 nd, bd sung vdns3n xuat kinh doanh v3 c3c mgcdIch Chungkhac.

Tinchdp

(xx) NgSn hang ANZ - Chi nhanhTimor Leste

VTL 10 tripu USD USD Th3 noi SIBOR ky h?n 3thang cOng 3,3%.

30 thang tu" ng3y01/9/2013 ddn01/02/2016. Phu iuc giahpn kho3n vay con igi 5tridu USD den31/01/2017

Bd sungvdn iuU d$ng ThU b3o ianh cuaTdngCongty Co phBn DSutifQudcte Viettel. Den ng3y30/6/2017, kho3n vay datdt toan.

(xxi) African Banking Corporation(ABC)

MOV 223 tripu MZN. MZN Cddjnh 12,5%/n2m. 60 thang tiT10/02/2015den 10/02/2020.

Bd sung vdn cho hoatdgng s3nxudt kinh doanh.

Kho3n vay di/dc d3m b3ob3ng sec trSng da kychong3n hang.

VTZ 30 thSu USD USD Lai ngan hang +1,7%/nam

60 thang tif ng3y23/11/2016 den

23/11/2021

Bd sungvdn iuV ddng Thi/bSo ianh cua TongCdngty Co phBn Dau tu"Qudctd Viettel.

VTG USD

(xxii) Ngan hang TMCP Tien Phong

(xxiii) N^etinbank Deutsche VTZ 15 trilu USD USD

Lai suSt thd ndi3,2%4,47%

Lii su§t cd djnh4,5%/n3m

43

60 thang tCf 27/05/2017den 26/05/2022

60 thang tCr 19/9/2016den 19/9/2021

Cho vaycd Odng do! vdi cong tyMyanmar National Tele &Communications CompanyLimited de dau ti/ Di/ an dau ti/

kinh doanh m^ng vien thdng vdcdng ngh$ thong tin t^i Cgng hoaLienBang Myanmar

Bd sung vdn cho ho^t dgng s3nxuSt kinh doanh.

TinchSp

Thifb3o ISnh tin dgng cuaTdng Cong ty Co phanDautUQudctd Viettel.

TONG CONG TY CO PHAN OAU Tt/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH SAO CAO TAI CHINH HOP NHAT GICA NIEN DO (Tiep theo)

Cac khoan vay va np dai h§n difdc hoan tra theo lich bieu sau:

So cudi kyVND

So dau kyVND

Trong vong mot nam 5.796.453.307.899 4.900.471.735.480

Trong nam thi^hal 3.442.674.775.303 5.276.812.785.180

Tl? nam thu* ba den nam thu* nam 4.402.887.845.724 4.704.206.718.025

Sau nam nam 28.660.992.039 28.165.130.745

13.670.676.920.965 14.909.656.369.431

0m

Tru": So phal tra trong vong 12 thang(di/Oc trinh bay d phan vay va nd ngan han)

5.796.453.307.899 4.900.471.735.480

So phai tra sau 12 thang 7.874.223.613.066 10.009.184.633.951

44

J 1 I I I I I

TONG CONG TY CO PHAN OAU TO QUOC TE VIETTELTHUYET MINH BAO CAO TAI CHINH H^P NHAT GIOa NIEN DQ (Tiep theo)

mAu so B 09a-DN/HN

24. VON CHU sa hOu

Thay doi trong von chu sd hC3\j

Vongop oiachu sdhffu

VND

Cho ky ho^t dgng 6thang ketthuc ngay 30thang 6nSm 2016

T^i ngdy dau ky trUdc 14.438.112.000.000

li trong kyTricti quy khen thudng phuc Idi taidugty

Chiacdtu'c

Dieudiinh chiphichuih 1^tygia

BiSi dgng khacChenh do diuyen doi bao caotai chinh ciia hoatdgngdni/dcngoai

T^i ngaycuoikytrddc 14.438.112.000.000

CAo kyho^tdgng 6 thang ketthuc ngay 30thang 6nam 2017

^g\ ng^y ky nay 22.438.112.000.000

Ldi nhuan trong ky

Inch quy khen thi/dng phuc Idi taidng ty me va cac cong ty con (1)

Dieu dinh chl ph! chenh 1^ tygia (ii)

Bi&i dong khkChenh lech do chuyen dol bao caotai chinh cuahoat dgng dni/dcngoai

T^i ngay cuoi ky nay 22.438.112.000.000

Quydauti/phattrien

VND

1.499.446.299.154

3.072.121.874

1.502.518.421.028

1.528.271.299.900

1.528.271.299.900

Quy khac thugc von ... ...... ..chusihSu "Ifthl'Srahoidoai

VND VND

7.999.977.441 (1.940.704.638.188)

(1.047.312.560.502)

1.961.074.119

(152,654.437.248)

nhugn sauthue L^i ich codong khongchd^phanphoi kiemsoat

VND VND

1.677.012.593.342

(1.657.577,701.567)

(58.262.760.581)

(1.243.811.200.000)

(371.536.676.339)

(180.787.510.646)

(454.546.460.968)

(52.651.013.133)

(15.892.476.775)

Tong cgng

VND

15.501.078.721.103

(2.112.124.162.535)

(58.262.760.581)

(1.243.811.200.000)

(1.047.312.560.502)

(419.154.493.479)

(168.546.914.023)

9.961.051.560 (3.140.671.635.938) (1.654.175.745.145) (703.877.461.522) 10.451.866.629.983

9.961.051.560 (1.433.743.612.443)

540.590.162.195

(924.977.271.997)

(2.518.408.336.533) (1.689.139.305.451)

177.845.815.836 174.065.246.631

(21.200.000.000)

303.323.857.839

28.987.235.759

90.884.552.078

18.335.053.097.033

351.911.062.467

(21.200.000.000)

843.914.020.034

28.987.235.759

(834.092.719.919)

9.961.051.560 (1.818.130.722.245) (2.332.775.284.938) (1.120.865.648.903) 18.704.572.695.374

TONG CONG TY CO PHAN OAU TU QUOC TE VIETTEL MAu SO B 09a-DN/HNTHUYET MZNH BAO CAO TAX CHINH HOP NHAT GIUTA NIEN DO (Tiep theo)

(i) Theo Nghj quyet Dai hoi dong Co dong thi/dng nien so 02/NQ-OHOCO ngay 25 thang4 nam 2017, Oai hoi dong Co dong ciia Jong Cong ty da thong qua viec trich lapQuy khen thu'dng, phuc Idi vdi so tien la 21.200.000.000 VND.

(ii) So dd khoan chenh lech ty gia hoi doai bao gbm io chenh iech ty gia hoi doal dodanh gia iai cac khoan muc tien te c6 goc ngoai te tai cac cong ty con c6 du" an dautd nu'dc ngoai di/dc ghi nhan theo hifdng dan tai Van ban cht dao so 797/VPCP-KTTH ngay 25 thang 01 nam 2017 va Cong van so 18608/BTC-TCDN ngay 18 thang

12 nam 2016 cua Bp Tai chinh. Theo do, Tong Cong ty tiep tuc dddc thyc hien phanbo trong thdi gian khong qua 3 nam khoan io chenh iech ty gia do danh gia iai cackhoan muc tien te c6 goc ngoai te trong Bao cao tai chinh cac cong ty con c6 6\X andau tu" nddc ngoai trdcfc khi iap bao cao tai chinh hop nhat giiJa nien do cua TongCong ty. Theo do, io chenh iech ty gia do danh gia iai cac khoan muc tien te c6 gocngoai te tai cac cong ty con c6 di/ an dau tu" ni/dc ngoai phat sinh trong 6 thang daunam 2017 la 285.147.773.950 VND (6 thang dau nam 2016 la 2.378.285.617.781VND), Tong Cong ty da phan bo vao chi phi tai chinh trong ky la 1.129.061.793.985VND (6 thang dau nam 2016 ia 1.330.973.057.279 VND).

Chi tiet bien dong chenh lech ty gia hoi doai nhu" sau:

Chenh iech dochuyendoi bao cao tai chinh

cua hoatddngdni/6cngoai

VND

Cho kyhoatdong 6 thang kit thucngay 30 thang6 nam 2016Sddi/daukytn/dc 302.111.278.206

Phat sinh trong ky (152.654.437.248)

Phan bo vao chi phi tai chinh trong ky

Sod(/cud! kytru'dc 149.456.840.958

Cho kyhoat dong6 thangkit thucngay30 thang 6 nam2017

Sodi/dau ky nay 490.277.274.259

Phat sinh trong ky (924.977.271.997)

Phan bd vao chi phi tai chinh trong kyChenh lech ty gia phan bd cho cd d5ngkhong kiem soat

Sddi/cudikynay

Chenh iechty gia hoidoaido danh gia Iaicac

khoM muc tien te c6

goc ngoai te tai caccong ty con

VND

(2.242.815.916.393)

(2.378.285.617.781)

1.330.973.057.279

(3.290.128.476.895)

(1.924.020.886.702)

(285.147.773.951)

1.129.061.793.985

(303.323.857.839)

Tongcgng

VND

(1.940.704.638.187)

(2.530.940.055,029)

1.330.973.057.279

(3.140.671.635.937)

(1.433.743.612.443)

(1.210.125.045.948)

1.129.061.793.985

(303.323.857.839)

(434.699.997.738) (1.383.430.724.507) (1.818.130.722.245)

So cudi ky

2.243.811.200

So luring CO phieu da ban ra cong chung

Co phieu pho thong

So li/^ngcd phieu dang liAi hanh (*)Cd phieu phd thong 2.243.811.200

(*) Co phieu phd thong c6 menh gia 10.000 VND/cd phieu.

So dau ky

2.243.811.200

2.243.811.200

Von dieu if

Theo Giay chuYig nhan dang ky kinh doanh thay doi Ian thu" 18 so 0102409426 do Sd Kehoach va Dau tu" thanh phd Ha Noi cap ngay 31 thang 3 nam 2017, von dieu ie cua TongCong ty la 12.438.112.000.000 VND, tong so cd phieu ia 1.243.811.200 v6i menh gia10.000 VND/cd phieu.

46

TONG CONG TY CO PHAN OAU TU" QUOC TE VIETTEL MAU SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH HgP NHAT GlUfA NIEN OO (Tiep theo)

Tai ngay 30 thang 6 nam 2017, von dieu le da dUdc c6 dong gop nhu" sau:

Von da gop

Tapdoan Vjen thdng Quan dpi

Co dong khac

Tong cpng

So cucH ky So dau ky

Gia trj von gop Ty le Gla tr| von gop Tyle

VND % VND %

22.142.173.000.000 98,68 22.142.173.000.000 98,68

295.939.000.000 1,32 295.939.000.000 1,32

22.438.112.000.000 100 22.438.112.000.000 100

Tai ngay lap bao cao hdp nhat glOa nien do nay, Jong Cong ty dang lam thu tuc dang kykinh doanh cap nhat cac thong tin thay dol von dieu le.

25. CAC KHOAN MMC NGOAl BANG CAN DOI KE JOAN

Ddn vj tmh So cuoi ky So dau ky

Do la My USD 46.813.005 23.912.768

• 1 Euro EUR 4.454 780

mHaitian Gourde HTG 195.315.980 144.205.215

1 Mozambique New Metical M2N 521.272.262 431.390.238 /iCameroon Central African Franc FCFA 9.077.115.528 4.076.619.277 TRA

Cambodian Riel KHR - 13.084.627.946 E1

Burundi Franc BIF 33.109.198.624 20.562.303.688m

Tanzania Shilling TZS 13.941.231.293 4.639.434.485

I

47

1111I111I1II1I11I1

TONG CONG TY CO PHAN DAU TU* QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GICA NIEN DO (Tiep theo}

26. BAO CAO Bp PHAN

Bo phan theo khu vUc d|a ly

Taingayva cho kyho^t dpng 6 thangketthuc ngay30/06/2017 Thj trddng Thj tfddng Thj trddng

Chau Phi Chau My La-tinh Dong Nam A Khk Loai tru' Hpp nhatVND VND VND VND VND VND

Doanh thuthuan ban hkg ra ben ngoai 3.316.706.150.896 1.001.504.620.270 2.910.109.324.082 1.500.297.482.293 . 8.728.617.577.541

Doanh thuthuan giu^ cacbo phan 67.432.930.080 - 11.993.258.952 1.347.681.127.915 (1.427.107.316.947) -

Doanh thu thuan theo bg phan 3.384.139.080.976 1.001.504.620.270 2.922.102.583.034 2.847.978.610.208 (1.427.107.316.947) 8.728.617.577.541

nhuin sau thue 220.724.943.113 173.291.735.398 189.091.648.040 498.731.576.511 (903.994.087.226) 177.845.815.836

Tai san cuabo phan 22.368.545.903.607 2.030.641.489.733 7.505.427.481.630 48.469.901.430.193 (34.758.351.044.854) 45.616.165.260.309

Khoan dau i\ivao cong ty lien ket - • 142.644.255.455 2.204.857.963.293 721.709.545.499 3.069.211.764.247

long tai san 22.368.545.903.607 2.030.641.489.733 7.648.071.737.085 50.674.759.393.486 (34.036.641.499.355) 48.685.377.024.556

Nd phaitra ciiabpphgn (34.269.670.889.134) (1.159.266.823.909) (6.137.066.992.025) (20.261.905.007.343) 31.847.105.383.229 (29.980.804.329.182)

Khauhao tai sancodjnh 928.188.772.348 174.434.355.936 597.365.339.738 8.591.566.772 (17.247.585.366) 1.691.332.449.428

Tai ngay va cho kyhogt dgng6 thang Thj trddng Thj trddng Thj tri/dngketthuc ngay 30/06/2016 Chau Phi Chau Hy La-tinh Dong Nam A Khk Loai XtH Hppnhat

VND VND VND VND VND VND

Doanh thuthuan ban hang ra ben ngoai 2.567.847.546.756 895.475.413.340 2.831.208.346.131 706.524.460.973 . 7.001.055.767.200

Doanh thu thuan giiia cacbo phan 61.663.386.607 - - 1.272.113.811.718 (1.333.777.198.325) -

Doanh thu thuan theo bp phan 2.629.510.933.363 895.475.413.340 2.831.208.346.131 1.978.638.272.691 (1.333.777.198.325) 7.001.055.767.200

nhu|n sau thue (3.547.338.183.167) (35.091.041.590) 167.555.510.603 581.872.657.455 720.876.894.164 (2.112.124.162.535)

Tai san cuabpphan 20.995.757.975.565 2.248.504.729.949 7.555.355.965.575 39,327.687.622.312 (33.206.253.041.957) 36.921.053.251.444

Khoan dautU vao cong ty lien ket • - 139.892.412.825 529.094.345.793 685.522.617.248 1.354.509.375.866

long tai san 20.995.757.975.565 2.248.504.729.949 7.695.248.378.400 39.856.781.968.105 (32.520.730.424.709) 38.275.562.627.310

Np phaitra cua bp ph|n (30.821.162.755.613) (1.432.968.866.761) (6.002.028.427.495) (18.202.666.090.490) 28.635.130.143.032 (27.823.695.997.327)

Khauhaotai sdncodjnh (623.015.356.625) (159.014,506.529) (575.226.815.043) (3.003.395.796) (27.828.585.599) (1.388.088.659.592)

48

TONG CONG TY CO PHAN OAU TO QUOC TE VIETTEL MAU SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HOP NHAT GIOa NIEN DO (Tiep theo)

27. DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VU

Ky nay

VND

Ky tru'dc

VND

m Doanh thu ban hang hoa 1.674.921.569.355 641.079.779.939

Doanh thu cung cap dich vu 7.053.696.008.186 6.359.975.987.261

Trong do:

8.728.617.577.541 7.001.055.767.200

m

Doanh thu vdi cac ben lien quan(Chi tiet xem tai Thuyetminhso 38) 1.536.794.421.197 743.532.943.252

m\

28. GIA VON HANG BAN VA DICH VU CUNG CAP

Ky nay Ky trtfofc

VND VND

Giavon cua hang ban 1.377.734.641.616 704.197.319.948

Gia von hoat dong cung cap dich vu 5.656.483.919.798 5.510.583.997.444

Trfch lap/(Hoan nhap) di/phonggiam giahang ton kho

683.005.170 (469.818.483)

-7.034.901.566.584 6.214.311.498.909

29. CHI PHI KINH DOANH THEO YEU TO

Ky nay

VND

Ky trVcic (Trinh bay lai)

VND

Chi phi nguyen vat lieu 442.904.077.021 421.675.816.584

Chi phi nhan cong 952.652.041.080 795.388.764.223

m Chi phi khau hao 1.664.755.838.297 1.388.088.659.592

Chi phi djch vu mua ngoai 2.491.296.164.797 2.714.432.014.491

0mChi phi khac bang tien 1.946.388.604.437

7.497.996.725.632

2.214.641.475.068

7.534.226.729.958

m 30. DOANH THU HOAT DONG TAI CHINH

Ky nay Ky trVdc

n VND VND ;f 1 Lii tien gui, tien chovay 251.150.773.155 74.799.803.098

lii chenh lech ty gia (i) 1.812.212.900.768 107.093.450.332 g

1 1Doanh thu hoat dgng tai chfnh khk - 1.445.729.613c

1

n2.063.363.673.923 183.338.983.043>>^

y

TE/*]

(i) Lai chenh lech ty gia chii yeu bao gom khoan lai chenh lech ty gta hoi doai do danhgia lai cac khoan muc tien te c6 goc ngoai te tai cac thi tri/dng Movitel, Cameroon vaNatcom.

49

n

n

n

1

TONG CONG TYCO PHAN DAU Tl/ QUOC TE VIETTEL MAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH Hgp NHAT GIUTA NIEN DQ (Tiep theo)

31. CHI PHi TAX CHINH

Chi phi laivay

Lo chenh lech ty gla (I)

Chi phi tai chmh khac

Ky nay

VND

Ky tri/dc

VND

307.458.453.529 300.872.509.298

1.191.252.528.035 1.536.911.276.678

8.453.952.156 1.848.453.474

1.507.164.933.720 1.839.632.239.450

(I) Nhu* trinh bay tai Thuyet minh so 24 phan Thuyet minh bao cao tai chinh hop nhatgiffa nien dp, lo chenh lech ty gla trong ky bao gom 1.129.061.793.985 VND (6thang dau nam 2016 la 1.330.973.057.279 VND) la so phan bo cua khoan chi phfchenh lech ty gla hoi doal do danh gia lai cac khoan muc tien te c6 goc ngoai te theoCong van so 18608/BTC/BTC-TCDN cua Bp Tai chinh ngay 28 thang 12 nam 2016 vaVan ban chi dao so 797/VPCP-KTTH ngay 25 thang 01 nam 2017 cua Thii todngChinh phu.

32. Ld KHAC

Ky nay KytrVdc

VND VND

Thu tu' thanh ly tai san c6 djnh 18.372.214.547 2.734.333.835

Thu tien phat, tien bol thddng hdp dong 1.561.458.963 15.117.891.078

Cac khoan thu nhap khk 18.491.510.792 10.228.939.804

Thu nhap khac 38.425.184.302 28.081.164.717

Phat thue va truy nop thue, phat do vi phamhdp dong 1.458.019.300 9.297.627.721

Tai san bj thiet hai do thien tai va thanh ly taisan hong 4.209.533.880 3.410.714.167

Bo sung gia von van chuyen - 28.009.771.971

Cac khoan chi phf khac 34.427.938.504 21.444.312.306

Chi phi khac 40.095.491.684 62.162.426.165

Lo khac (1.670.307.382) (34.081.261.448)

50

TONG CONG TY CO PHAN OAU TU QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GIQTA NIEN OQ (Tiep theo)

33. CHI PHI BAN HANG VA CHI PHI QUAN LY DOANH NGHIEP

T

Ky nay Kytru'dc (Trinh bay lai)VND VND

Cac khoan chi phi quan ly doanh nghiepphat sinh trong ky 1.049.305.277.152 757.457.625.282

Chi phi nhan vien quan ly 266.833.153.696 197.729.848.291

Chi phi khau hao tai san co djnh 125.838.389.160 123.051.782.394

Chi phi cong cu dung cu quan ly 37.794.127.549 19.237.108.398

Chi phi thue nha, van phong va thue kho 73.482.725.413 65.928.061.216

* Chi phi thue chuyen gia 297.036.167.820 226.282.380.232

Chi phi khac 248.320.713.514 125.228.444.751

-

Cac khoan chi phi ban hang phat sinhtrong ky

792.207.528.682 490.943.772.247

Chi phi nhan vien ban hang 98.079.531.355 106.055.123.279

Chi phi thue kho, thue cua hang 35.643.312.371 34.022.856.923

Dich vu Call center thue ngcai 41.159.897.412 37.003.974.178

Chi phi quang cao, truyen thong 187.981.531.241 66.260.816.852

-Chi phi khac 429.343.256.303 247.601.001.015

1.841.512.805.834 1.248.401.397.529

34. CHI PHI THUE THU NHAP DOANH NGHIEP

Ky nay

VND

Kytru'dcVND

Chi phi thue hien hanh

Ky hien hanh 162.772.507,535 157.819.852.378

Chi phi thue chuyen Id! nhuan tu* nifdc ngoai - 23.566.933.049

162.772.507.535 181.386.785.427

Thue suat ap dung

Cong ty me - Tong Cong ty c6 nghTa vu nop Nha nUdc thue thu nhap theo miTc thue suat20% tren iPi nhuan tmh thue. Thue suat ap dung cho cac cong ty con va lien ket nhu" sau:

Cong ty Quoc giaThue suat

thueTNDN

Thue chuyenId! nhuan

Cong ty TNHH Viettel Overseas ("VTO") Viet Nam 20% Khong ap dung

Cong ty Viettel Timor Leste, UNIP, LDA. ("VTL") Dong Timor Mien thue Khong ap dung

Cong ty TNHH Viettel Cambodia ("VTC") Campuchia 20% 14%

Cong ty TNHH Movitel CMovltel") Mozambique 12,8% 10%

Cong ty Viettel Cameroon fVCR") Cameroon 33% Chu^ phat sinh

Cong ty NationalTelecom S.A. ("Natcom") Haiti 30% Chu^a phat sinh

Cong ty Viettel BurundiS.A ("VTB") Burundi Mien thue Chi/a phat sinh

Cong ty Viettel Tanzania ("VTZ") Tanzania 30% Chu^ phat sinh

Cong ty TNHH Vien Thong Star Telecom ("STL") lio 24% 10%

Cong ty TNHH Myanmar National Tele & Myanmar Mien thue Chuia phat sinhCommunication ("Mytei")

51

TONG CONG TY CO PHAN DAU TiS QU5c TE VIETTEL mAU SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HOP NHAT GlO'A NIEN DO (Tie^p theo)

35. LAI CO BAN TREN CO PHIEU

Viec tinh toan lai cd ban tren co phieu cho ky hoat dong 6 thang ket thuc ngay 30 thang 6nam 2017 di/a tren so lai thupc ve c6 dong pho thong cua cong ty me va so lifdng co phieupho thong binh quan gia quyen dUdc tmh nhLT sau:

(i) Ldl nhuan thuan thuoc ve co dong pho thong

Ky nay

VND

Ky tru'dc (Trinh bay lai)

VND

m Ldl nhuan/(l6) sau thue cua co ddng cua Congty me

Trich quy khen thi/dng phuc Idi (*)

177.845.815.836

21.200.000.000

(1.657.577.701.567)

6.485.173.489

Ldi nhuan/(lo) thuan trong ky thupc veCO dong cua cong ty mp

156.645.815.836 (1.664.062.875.056)

- (*) Quy khen thifdng phuc Idi trong 6 thang dau nam 2017 la so tam tinh, se du'dc quyetdinh b6i Oal hpi dong Co dong.

- (ii) So c6 phieu pho thong binh quan gia quyen:

m

Ky nay Kytru'dc

n

r

Co phieu pho thong phat hanh dau ky(co phieu)

Anh hi/dng co phieu phat hanh them trong ky(co phieu)

2.243.811.200 1.443.811.200

-

So lufdng binh quan gia quyen cua cdphieu pho thong tai ngay cudi ky(cd phieu)

2.243.811.200 1.443.811.200

Lai/(id)cd ban tren cd phieu(VND/cd phieu)

70 (1.153)

36. CAM KET DAU Tl/

Theo Nghj quyet Oai hpr dong Co dong thu'dng nien nam 2016 long Cong Co phan f)au tu"Quoc te ngay 26 thang 4 nam 2016, Oal hpl dong Co dong long Cong ty da thong qua chutn/dng tiep tuc thi/c hien muc tieu dau tu* vao cac thi trdcfng m6l trong 3 nam tdl de thUchien muc tieu quy mo thj tn/dng dat 350 trieu dan (tang quy mo thi tn/dng them 226 trieu ^ I-dan).

Theo Blen ban kiem phieu lay y kien Oai hpi dong co dong bang van ban Tong Cong ty Cophan Oau tu" Quoc te Viettel so 28/BB-HOQT-\/TG ngay 30 thang 6 nam 2014, Oai hpi dong

CO dong Tong Cong ty da thong qua chu trddng thi/c hien di/ an dau tu' vao niidc Cong hoaDan chu Cong go va 00*60 Cong hoa Kenya.

52

n

TONG CONG TY CO PHAN OAU TU" QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH HOP NHAT GIU'A NIEN OO (Tiep theo)

Theo Giay chu'ng nhan dau ti/ so 689/BKHOT-DTRNN cap Ian dau ngay 24 thang 3 nam2014, Tong Cong ty da di/dc Bo Ke hoach va Oau tu" phe duyet ke hoach dau tU ra nu'dcngoai de thi/c hien du" an xay di/ng, van hanh, khal thac va kinh doanh mang vien thong talnLfdc Cong hoa Thong nhat Tanzania. Theo Giay chu'ng nhan dau tu" dieu chlnh Ian thu" nhatngay 17 thang 01 nam 2017, tong von dau ti/ cua dU an la 783 trieu USD, tong von dau tu"cua Tong Cong ty la 355 trieu USD, trong do von gop cua Tong Cong ty la 150 trieu USD,thanh toan tien mua 100% c6 phan cua Cong ty TNHH Viettel Tanzania bao gom ca thanhtoan cac khoan nd du'dc tmh vao gia mua la 30 trieu USD va von Tong Cong ty cho vay c6dong la 175 trieu USD. Tai ngay 30 thang 6 nam 2017, Tong Cong ty da gop von 21,6 trieuUSD (tUdng dLfdng 458.678.465.456 VND) va cho vay 148 trieu USD (tUdng dddng3.336.900.000.000 VND) tal nifdc Cong hoa Thong nhat Tanzania.

Theo Giay chu'ng nhan dang ky dau tiT ra nu'dc ngoai cap Ian dau ngay 16 thang 12 nam2016, Tong Cong ty da du'dc Bo Ke hoach va Oau tu" phe duyet ke hoach dau td ra nddcngoai de thdc hien dd an xay ddng, van hanh, khal thac va kinh doanh mang viln thong tainddc Cong hoa Lien bang Myanmar. Tong von dau td cua dd an la 1.755 trieu USD, tong vondau td cua Tong Cong ty la 859,95 trieu USD, chiem 49% tong von dau td cua dd an, trongdo von gop cua Tong Cong ty la 169,05 trieu USD, von Tong Cong ty cho vay co dongva/hoac bao ianh cho vay tif cac td chiTc tin dung trong va ngoai nddc la 690,9 trieu USD.Tai ngay 30 thang 06 nam 2017, Tong Cong ty da chi dau td 73,5 trieu USD (tddng dddng1.675.763.617.500 VND cho ddan tai nddc Cong hoa Lien bang Myanmar.

37. CONG CU TAI CHINH

Quan ly riii ro von

nTong Cong ty quan ly nguon von nham dam bao r^ng Tong Cong ty c6 the vu'a hoatlien tuc vCfa tdi da hoa idi ich cua cac cd dong thong qua tdi du hoa sodd ngudn von va coiW

n

nd.

Cau true von cua Tdng Cong ty gom c6 cac khoan nd thuan (bao gom cac khoan vay nhd datrinh bay tai Thuyet minh so 20 va so 23 trd di tien va cac khoan tddng dddng tien) va phanvon cua cac cd dong cua Tdng Cong ty (bao gom von gop, cac quy dd trC? va (l6 iuy ke)/ldinhuan sau thue chda phan phdi).

He so don bay tai chinh

He sd don bay tai chinh cua Tdng Cong ty tal ngay ket thuc ky ke toan nhd sau:

HI Sd cuoi kyVND

Sd dau kyVND

Cac khoan vay 20.877.946.684.083 21.098.634.450.422

— Trd: Tien va cac khoan tddng dddng tien 2.616.373.356.453 2.595.820.204.436

Nd thuan 18.261.573.327.630 18.502.814.245.986

Vdn chu sd huU 18.704.572.695.374 18.335.053.097.033

* Ty le nd thuan tren vdn chu sd hull 0,98 1,01

Cac chinh sach ke toan chu yeu

Chi tiet cac chmh sach ke toan chu yeu va cac phddng phap ma Tdng Cong ty ap dung (baogom cac tieu chi de ghi nhan, cd sd xac dinh gia tri va cd sd ghi nhan cac khoan thu nhap vachi phi) ddi vdi tdng loai tai san tai chfnh va cong nd tai chinh dddc trinh bay tai Thuyetminh sd 4.

53

426 -

TONG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL MAU SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GIU^A NIEN DO (Tiep theo)

Cac loai cong cu tai chmh

Tai san tai chmh

Tien va cac khoan ti/tfng di/dng tien

Cac khoan dau tu* tai chinh

Phai thu khach hang va phai thu khac

long cong

Cong ndtal chmh

Cac khoan vay

Phai tra ngi/di ban va phai tra khac

Chi phi phai tra

Jong cong

Gla trj ghi socuoi ky

VND

2.616.373.356.453

6.335.500.000.000

11.228.821.461.824

20.180.694.818.277

20.877.946.684.083

6.054.384.304.757

1.926.525.726.088

28.858.856.714.928

Gla trj ghi sodau ky

VND

2.595.820.204.436

6.874.858.666.667

9.255.321.999.444

18.726.000.870.547

21.098.634.450.422

5.411.759.994.783

1.163.233.320.401

27.673.627.765.606

Jong Cong ty chi/a xac dinh di/Oc gia trj hdp ly cua tai san tai chinh va cong nO tai chinh taingay ket thuc ky ke toan do Thong tu" so 210/2009/TT-BTC do Bo Tai chinh da ban hanhngay 06 thang 11 nam 2009 ("Thong tu" 210") cung nhu" cac quy dinh hien hanh chda c6hi/dng din cu the ve vlec xac djnh gia tn hop ly cua cac tai san tai chinh va cong nO taichinh. Thong tu"210 yeu cau ap dung Chuan mi/c bao cao tai chinh Quoc te ve viec trinh baybao cao tai chinh va thuyet minh thong tin doi v6i cong cu tai chinh nhu'ng khong dOa rahLfdng dan tu'Ong dOOng cho viec danh gia va ghi nhan cong cu tai chinh bao gom ca apdung gia tri hop ly, nham phu hop vdi Chuan mi/c bao cao tai chinh Quoc te.

Muc tieu quan ly rui ro tai chmh

Tong Cong ty da xay di/ng he thong quan ly rui ro nham phat hien va danh gia cac rui ro maTong Cong ty phai chiu, thiet lap cac chinh sach va quy trinh kiem soat rui ro d mi^c chapnhan dUOc. He thong quan ly rui ro dOOc xem xet lai dinh ky nham phan anh nhu'ng thay doicua dieu klen thj trOdng va hoat dong cua Tong Cong ty.

Rui ro tai chinh bao gom rui ro thi tn/dng (bao gom rui ro ty gia, rui ro lai suat va rui ro vegla), rui ro tin dung va rui ro thanh khoan.

Rui ro thi tnfdng

Hoat dpng kinh doanh cua Tong Cong ty se chu yeu chiu rui ro khi c6 su* thay doi ve ty giahoi doai, lai suat va gia. Tong Cong ty khong thi/c hien day du cac bien phap phong ngu'a ruiro nay do Ban Tong Giam doc Tong Cong ty danh gla cac chi phi bo ra de thi/c hien cac bienphap phong ngu'a rui ro c6 the cao hdn chi phi phat sinh do rui ro thi trifdng khi c6 si/ thaydoi ve ty gia hoi doai, lai suat va gia trong tiTdng lai.

Quan ly rui ro ty gia

Tong Cong ty c6 rui ro ty gia tCr cac glao dich mua, ban va di vay bSng ddn vj tien te khacVND, chu yeu tCr cac glao dich bang Oola My (USD), Mozambique New Metical (MZN),Haitian Gourde (HTG), Cameroon Central Africa Franc (FCFA) va Burundi Franc (BIF).

Rui ro tien te cua Tong Cong ty va cac cong ty con du'Oc quan ly bSng each giu' mi/c rui ro dmi/c c6 the chap nhan du'Oc thong qua viec mua hoac ban ngoal te d ty gia giao ngay khi canthiet de xu" ly viec mi/c rui ro tien te ngan ban vOOt mi/c cho phep.

54

T6nG CONG TY CO PHAN DAU Tl/ QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HQ^P NHAT GlO'A NIEN DO (Tiep theo)

Gia th ghl so cua cac tai sSn bSng tien va cong nO bang tien c6 goc ngoai te tai thdt diemcuol ky nhuT sau:

Tai san Cong n«

p« Socuol ky Sodauky Socuoiky Sodau kyVND VND VND VND

Do laMy (USD) 10.504.187,350.086 3.348.160.853,262 22.753.408.287.802 25.179.571.668.942

Euro (EUR) 2.534.956.919 4.136.112.643 - 343,176.724.291

Haitian Gourde (HTG) 293.887.468.452 168.608.087.917 159.132.384.760 243.354.780.019

-

Mozambique New Meticai(MZN)Cameroon CentralAfrica

Franc (FCFA)

787.325.486.175

1.253.349,547.625

673.406.564.078 730.386.971.330

2.868.805.883.660

579.572.137.922

mmCambodian Riel (KHR) - 10.298.364.132 - •

Burundi Franc (BIF) 452.015.086.935 364.942.251.639 112.062.643.643 108.057.094.245

Tanzania Shilling (TZS) 184.476.260.013 - 434.929.955.268 -

m Tong cpng 13.477.776.156.206 4.569.552.233.671 27.058.726.126.463 26.453.731405.419

Phan tch do nhay doi vdi ngoai te

Tong Cong ty chu yeu chlu anh hi/dng cua thay <J6i ty gia cua dong 06 la My, MozambiqueNew Metlcal (MZN), Haitian Gourde (HTG) va Cameroon Central Africa Franc (FCFA).

Bang sau day the hien phan tich dp nhay doi vdi ngoai te cua Tong Cong ty trong tn/dng hopty gia Dong Viet Nam tang/(giam) 10% so vdi cac dong tien tren. Ty ie thay doi 10% dOOcBan Tong Giam doc su* dung khi phan tich rui ro ty gia va the hien danh gia cua Ban TongGiam doc ve mdc thay doi c6 the c6 cua ty gia. Phan tich do nhay vdi ngoai te chl ap dungcho cac so do cua cac khoan muc tien te bSng ngoai te tai thdi diem cuoi ky va dieu chinhviec danh gia iai cac khoan muc nay khi c6 10% thay doi cua ty gia.

Neu ty gia cac dong ngoai te dodi day so vdi Dong Viet Nam tang/(giam) 10% thl iOi nhuantnfdc thue trong ky cua Tong Cong ty se (giam)/tang cac khoan tOOng dng nho sau:

Ky nayVND

Ky trOdcVND

Do la My (USD)

Haitian Gourde (HTG)

Mozambique New Metlcal (MZN)

Cameroon Central Africa Franc (FCFA)

Cambodian Riei (KHR)

Burundi Franc (BIF)

Tanzania Shilling (TZS)

(1.224.922.093.772)

13.475.508.369

5.693.851.485

(161.545.633.604)

(2.183.141.081.568) 094??:(7.474.669.210)

Quan ly nil ro la! suat

33.995.244.329

(25.045.369.526)

1.029.836.413

25.688.515.739

Tong Cong ty chiu rui ro iai suat phat sinh tCf cac khoan vay chiu iai suat da dUdc ky ket. Ruiro nay se difdc Tong Cong ty quan iy bang each duy tri d mdc do hdp iy cac khoan vay vaphan tich tinh hinh canh tranh tren th| tn/dng de cd diroc Iai suat cd iOi cho Tong Cong ty tu"cac ngudn cho vay thich hOp.

55

9.383.442.616

n

n

TONG CONG TY CO PHAN DAU TU QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYfr MINH BAO CAO TAl CHINH HgP NHAT GIUfA NIEN OQ (Tiep theo)

Do nhay cua lai suit

Oo nhay cua cac khoan vay dol vdl su" thay dol lai suat c6 the xay ra d mu'c dp hdp ly trongla! suat du'dc the hien trong bang sau day. Vdi gia djnh la cac bien so khac khong thay do! vagia djnh so du" tien vay cuoi ky ia so du" tien vay trong suot ky hoat dpng, neu lai suat cuacac khoan vay vdi lai suat tha nol tang/(glam) 200 diem cd ban thi Id! nhuan trddc thue cuaTong Cong ty cho ky hoat dong 6 thang ket thuc ngay 30 thang 6 nam 2017 se (giam)/tang214.396.679.103 VND.

Tang/(Giam} so diemcd ban

Anh hddng den id)nhuan tri/dc thue

Cho ky hoat dgng 6 thang kit thuc ngay 30/06/2017

VND

VND

Cho ky hoat dong 6 thang kit thuc ngay 30/06/2016

VND

VND

Quan ly rui ro ve gia hang hoa

VND

-200 214.396.679.103

+200 (214.396.679.103)

-200 94.499.792.449

+200 (94.499.792.449)

Tong Cong ty mua tai san, vat td va hang hoa tCf cac nha cung cap trong va ngoal nddc dephuc vu cho hoat dong san xuat kinh doanh. Do vay, Tong Cong ty se chiu rui ro tu" vlecthay doi gia ban cua tai san, vat td va hang hoa.

Rui ro tin dung

Rui ro tin dung xay ra khi mot khach hang hoac doi tac khong dap uYig dddc cac nghia vutrong hdp dong dan den cac ton that tai chfnh cho Tong Cong ty. Tong Cong ty c6 chinh sachtin dung phu hdp va thddng xuyen theo doi tinh hlnh de danh gia xem Tong Cong ty c6 chjurui ro tin dung hay khong. Tong Cong ty khong c6 bat ky rui ro tin dung trong yeu nao vdicac khach hang hoac doi tac bdi vi cac khoan phai thu den tu" mot so Iddng Idn khach hanghoat dong trong nhieu nganh khac nhau va phan bo d cac khu vdc dia ly khac nhau.

Rui ro tin dung ia rui ro lo tai chinh cua Tong Cong ty va cac cong ty con neu ben doi tac cuacong cu tai chinh khong dap uhg ddpc cac nghTa vu hdp dong va phat sinh chu yeu tCf cackhoan phai thu khach hang va tien gui cua Tong Cong ty va cac cong ty con.

Tien, cac khoan tddng dddng tien va cac khoan dau td tai chinh ngan han cua Tong Cong tyva cac cong ty con chu yeu dddc gui tai cac to chdc tai chinh danh tieng. Ban Tong Giam dockhong nhan thay c6 rui ro tin dung trong yeu nao td cac khoan tien gdi nay va khong chorang cac td chdc tai chinh nay c6 the mat kha nang tra nd va gay ton that cho Tong Cong tyva cac cong ty con.

Gia trj ghi so cua cac khoan phai thu the hien mdc rui ro tin dung tdl da gSn lien vdi cackhoan phai thu nay.

Rui ro tin dung cua Tong Cong ty va cac cong ty con lien quan den khoan phai thu chiu anhhddng chu yeu bdi dac diem cua tdng khach hang. De doi phd vdi nhdng rui ro nay. BanTong Giam doc ap dung chinh sach cung cap dich vu tra tien ngay. Doi vdi cac khoan phaithu td cac dai iy va cac ddn vj hoat dong vien thong khac, rui ro tin dung dddc danh gia moteach thddng xuyen bdl Ban Tdng Giam doc. Dd phong phai thu chi dddc lap khi c6 bangchdng ro rang ve viec khong the thu hoi cac khoan phai thu. Dda tren ty ie thdc te thu nd tdcac nam trddc. Ban Tdng Giam doc Tdng Cong ty tin rang khong can lap dd phong phai thukhd doi cho cac khoan phai thu khach hang va phai thu khac tai ngay 30 thang 06 nam2017.

56

TONG CONG TY Cd PHAN DAU TU QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAX CHINH HgP NHAT GI^A NIEN DO (Tiep theo)

Quart ly rui ro thanh khoan

Muc dfch quan ly rui ro thanh khoan nhSm dam bao du nguon von de dap dng cac nghla vutal chinh hien tai va trong tUOng lal. Tinh thanh khoan cung du'Oc Tong Cong ty quan lynham dam bao miJc phu troi gliJa cong nd den han va tal san den han trong ky d mdc c6 theddOc klem soat do! vdl so von ma Tong Cong ty tin rSng c6 the tao ra trong ky do. Chfnhsach cua long Cong ty la theo d5l thi/dng xuyen cac yeu cau ve thanh khoan hIen tal va ddklen trong tddng lal nham dam bao long Cong ty duy trl du mu'c du" phong tien mat, cackhoan vay va du von ma cac cd dong cam ket gop nham dap dng cac quy djnh ve tInh thanhkhoan ngan han va dal han hOn.

Cac bang di/dl day trinh bay chl tlet cac mu'c dao han theo hOp dong con lal dol v6i tal santal chinh va cong no tal chmh phi phal sinh va thdl han thanh toan nhu* da du'Oc thoa thuan.Cac bang nay du'Oc trinh bay di/a tren dong tIen chOa chlet khau cua tal san tal chinh vadong tIen chOa chlet khau cua cong nO tal chinh tinh theo ngay sdm nhat ma Tong Cong typhal tra. Vlec trinh bay thong tin tal san tal chmh phi phal sinh la can thiet de hieu difOc vlecquan ly rui ro thanh khoan cua Tong Cong ty khi tinh thanh khoan du'Oc quan ly tren cO sdcong no va tal san thuan.

Di/dl 1 nam Tren 1 nam long cong

VND VND VND

30/06/2017

Tien vacac khoan tiTdng di/dng tlen 2.616.373.356.453 - 2.616.373.356.453

Cac khoan dauti/tal chinh 6.335.500.000.000 - 6.335.500.000.000

Phal thu khkh hang va phal thu khk 4.995.070.495.799 6.233.750,966.025 11.228.821.451.824

Tong cong 13.946.943.852.252 6.233.750.966.025 20.180.694.818.277

30/06/2017

Cac khoan vay

Phal trangi/£fl ban va phal trakhac

Chl phi phal tra

Tong cong

Chenh lech thanh khoan thuan

13.003.723.071.017

5.336.499.984.534

1.921.407.353.272

7.874.223.613.066

717.884.320.223

5.118.372.816

20.877.946.684.083

6.054.384.304.757

1.926.525.726.088

20.261.630.408.823 8.597.226.306.105 28.858.856.714.928

(6.314.686.556.571) (2.363.475.340.080) (8.678.161.896.651)

01/611 nam Tren 1 nam Tong

VND VND VND

31/12/2016

Tien vacac khoan tUdng di/Ong tlen 2.595.820.204.436 • 2.595.820.204.436

Cac khoan dau ti/tal chfnh 5.874.858.666.667 1.000.000.000.000 6.874.858.666.667

Phal thu khach hhg va phal thu khac 4.328.479.922.757 4.926.842.076.687 9.255.321.999.444

Tong cong 12.799.158.793.860 5.926.842.076.687 18.726.000.870.547

31/12/2016

Ck khoan vay 11.089.449.816.471 10.009.184.633.951 21.098.634.450.422

Phal trangi/dl ban va phal trakhac 5.071.322.692.984 340.437.301.799 5.411.759.994.783

Chl phi phal tra 1.158.808.044.488 4.425.275.913 1.163.233.320.401

Tongcong 17.319.580.553.943 10.354.047.211.663 27.673.627.765.606

Chenh lech thanh khoan thuan (4.520.421.760.083) (4.427.205.134.976) (8.947.626.895.059)

57

VlETTE

TONG CONG TY CO PHAN OAU TU* QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAl CHINH HCP NHAT GIU'A NIEN OQ (Tiep theo)

Ban Tong Giam doc tJanh gla rui ro thanh khoan d mu'c cao. Ban Tong Giam doc tin ti/dngrang Tong Cong ty c6 the tao ra du nguon tien de dap utig cac nghTa vu tal chinh khi denhan bang ket qua boat dong san xuat kinh doanh cua Tong Cong ty, tang von va cac khoanho trd tal chfnh bang cac khoan vay tCi* ngan hang.

38. NGHIEP VU VA SO DU* V6l CAC BEN LIEN QUAN

Trong ky, Tong Cong ty da c6 cac giao djch chu yeu sau vdi cac ben lien quan:

Ben lien quan Moi quan he

Cong ty me

thong Quan doi

Ddn v| hach toan phu thuoc Tap doan

£)dn vj hach toan phu thuoc Tap doan

Ddn vj hach toan phu thuoc Tap doan

Ddn vl hach toan phu thuoc Tap doan

Ddn vj hach toan phu thuoc Tap doan

Ddn vj hach toan phu thuoc Tap doan

Ddn vj hach toan phu thuoc Tap doan

doi

T|p doan Vien thdng Quan doi

Cac ddn v| hach toan phu thu^ Tap doan Viln

Tong Cong ty Vien thong Viettel

Tong Cong ty Mang lu'di Viettel

Trung tarn Giai phap Cong nghe thong tin va Vilnthong Viettel

Trung tarn Phan mem Viln thong 1

Trung tam Phan mem Viln thong 2

Trung tam Nghien culi Cong nghe Mang - CN Tapdoan Viln thong Quan doi

Cong ty Truyen Thong Viettel

Cong ty trong cung Tap doan Vien thong Quan

Cong ty Viettel Peru S.A.C (Viettel Peru S.A.C)

Cong ty Co phan Cong trinh Viettel

Cong ty TNHH MTV Thu'dng mai va Xuat nhap khauViettel - Viettellmex

Cong ty TNHH MTVThong tin Ml

Cong ty TNHH MTVThong tin M3

Tong Cong ty Co phan BuU chfnh Viettel

Cong ty TNHH Viettel - CHT

Cong ty lien ket

Cong ty TNHH Viln thong Star

Cong ty TNHH Myanmar National Tele &Communications ("Mytel")

Cong ty TNHH Metcom C*Metcom")

58

Cong ty con trong cung Tap doan

Cong ty con trong cung Tap doan

Cong ty con trong cung Tap doan

Cong ty con trong cung Tap doan

Cong ty con trong cung Tap doan

Cong ty con trong cung Tap doan

Cong ty con trong cung Tap doan

Cong ty lien ket

Cong ty lien ket

Cong ty lien ket

n

n

n

TONG CONG TY CO PHAN OAU TLT QUOC TE VIETTEL mAu SO B 09a-DN/HNTHUYET MINH BAO CAO TAI CHINH HOP NHAT GlffA NIEN DQ (Tiep theo)

Giao dich chu yeu v6i cac ben lien quan trong ky nht/sau:

Dien giai

Ban hang hoa

Cong ty me

Cac ddn vj hach toan phu thuoc Tap doan

Cong ty trong cung Tap doan

Cong ty lien ket

Mua hang hoa, djch

Cong ty me

Cac ddn vi hach toan phu thupc

Cong ty trong cung Tap doan

Cong ty lien ket

Thu nhap Ban long Giam doc

Tien lu'dng, thi/dng

Ky nayVND

1.536.794.421.197

14.005.403.913

79.529.474.165

1.238.988.017.336

204.271.525.783

678.593.002.286

394.170.761.874

283.877.347.535

544.892.877

Ky nay

VND

3.927.788.113

Ky tru'dcVND

743.532.943.252

130.843.869.743

593.785.381.009

18.903.692.500

314.039.050.552

221.068.147.175

92.970.903.377

Ky trt^dic

VND

5.277.641.629

So di/chu yeu vdi cac ben lien quan tai ngay ket thuc ky ke toan nhWsau:

Dien giai

Phai thu khach hang

Cac ddn vi hach toan phu thuoc Tap doan

Cong ty trong cung Tap doan

Cong ty lien ket

Phai thu khac

Cac ddn vi hach toan phu thuoc TSp doan

Cong ty trong cung Tap doan

Cong ty lien ket

So cuoi kyVND

8.151.720.799.873

158.412.678.411

7.487.558.258.024

505.749.863.438

530.412.947.443

6.775.344.468

115.176.391.795

408.461.211.180

Sodau kyVND

6.931.543.866.210

112.467.627.173

6.396.835.658.763

422.240.580.274

837.653.614.89

10.183.189.00

115.252.549.86

Tra tri/dc ngu'di ban - 11.285.087.643

m Ck ddn vi hach toan phu thuoc T§p doan - 804.378.652

Cong ty trong cung Tap doan - 10.480.708.991

Cac khoan phai tra nha cung cap 1.802.663.676.355 1.571.917.065.972

Cong ty me 500.377.182.235 487.441.201.829

Cac ddn vi hach toan phu thuoc Tap doan 910.844.377.299 709.039.780.095

- Cong ty trong cung Tap doan 389.747.188.280 370.912.936.500

Cong ty lien ket 1.694.928.541 4.523.147.547

Cac khoan phai tra khac 19.790.504.324 67.014.180.766

Cong ty me 833.265.707 49.365.722.380

Cong ty trong cung Tap doan 18.957.238.617 17.163.852.951

mm Cdng ty lien ket - 484.605.435

59

712.217.876.018

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TONG CONG TY CO PHAN OAU Tl/ QUOC TE VIETTEL mAus6 B09a-DN/HNTHUYET MZNH BAO CAO TAICHINH HOP NHAT GlO'A NIEN DQ (Tlep theo)

39, THONG TIN Bd SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO LUUCHUYEN TIEN TE HO-P NHAT

Ky nay

VND

Ky tru'dcVND

So tien thiTc te tu' khoan vay da nhan di/dc trong ky

- So tien da vay theo khe u*6c thong thifdng 5.446.548.050.972

Von vay thUc te da tra trong ky

3.837.215.269.427

- Thanh toan khoan vay theo khe i/dc thong (5.667.235.817.311) (3.622.877.227.092)thi/dng

Pham Xuan Tho

Ngirdi lap bieuDinh Hong QuangKe toan tri/dng

60

TONG CONG TY

Le Oang DungTong Giam doc

Ngay 29 thang 8 nam 2017

,ocTE : i