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cOivc rY cO PuANcN cAp eUANG va rnrnr nl nUu DrEN
BAN KIEM soAr
ceNG HoA xA ugl cHU NGHia vtPr NAMDQc lfp - Tg'do - Hanh phtic
Hd nQi, ngdy 26 thdng 06 ndm 20I6
BAO CAO CUA BAN KIEM SOATTAI DAI HeI EoNG co oOxc THUoNG NrtN Narrr zolo
Kinh gui: Quy vi dai bi0u
auY cO d6ngCOng ty CP cdng nghQ c6p quang vd thi6t biBrru diqn (TFP)
- Cdn c* Luqt doanh nghiQp ti| OO|ZOOS/QH|| do hOi naoc CpnS hda xd hQi chttQu6cnghTa ViQt Nam th6ng qua ngdy 29/11/2005;
- Cdn ca vdo chac ndng, nhi€m vqt cita Ban kiAm sodt dd. daqc quy dinh tqi lttqt doanlt
,iiiir-"a nia"'ti ta chii rd hoqt d1ng ct)ta COng ty C6 phan c6ng nghQ cap qttong va thiir
bi Buu di€n;
- Cdn cu vdo Bao cdo tdi ch{nh ndm 20..5 dd daqc kiAm nan bcti C6ng ry TNHH ki€nr
todn vd dinh Sid Thdng long -T.D.K;
- Cdn ca vdo Nghi quyA Dqi h|i d6ng c6 d6ng thadng niAn ngdy 25/6/2015 vd cac l{ghi
quyil cua H,i d6ng qudn tri (HDQT), Ban ki€m sodt (BKS) ndm 20I5;
Ban Ki6m so6t b6o c5o D4i hQi d6ng c6 d6ng k6t qui ho4t dQng c[ta Ban Ki6m soat
n[m 2015 nhu sau:
I. HOAT DQNG CU,q. BAN KIEM SOAr NAM 2015
1. C6c c6ng t6c tI6 thqc hiQn nim 2015.
Trong nam 2015 Ban KiQm so6t dd t6 chirc c6c cudc hgp dinh kj' vd tham clr-t tliy'
du c5c cuQc hgp cua HQi ddng quin t1i de thlrc liQn chric ndng. \i9T.r1i, gi6rm slt viO,c tuin
thir c6c quy ginh cua HEQT, Ban T6ng.gi6m d6c. KO ttr sau dai hQi d6ng co cl6ng thucl-rg
ni6n 2015 don nay, Ban k*m so5t d5 ti6n na"n c5c^ho4t dQng ki6m tra, giam s6t vi€c tuAn
thir c6c quy dfnh-ctra Luft doanh nghiQp, did." ]? 16 .ohric
vh ho4t dQng cta C6ng ty trong
viQc quin ly, di6u hDrnh c6c ho4t dQng t6, ^u6t
kinh cloanh ndm 2015, cp th6 ld:
- Ban ki6m so6t tham dU day du t6t cd cdc cuQc hgp ctra HQi cl6ng quAn tri c10 thyc hiQn
.fr,i. "rru;;a; tr:a., gidmr6i "ra -i4 trong c6ng tic diOu hdnh hoat clQng san xuat kinh
doanh cira HDQT vir ban T6ng gi6m d6c.
- Thqc hiQn d6nh gi6 b6o c6o k6t qui kinh doanh, b6o c6o tiri chinh, phin tich clanh giitinh irinh tdi chinh, hiQu qui hopt dQng, khi ndng bAo toirn ph6t triOn v6n tr6n c<v stv bd:o
c6o ki6m to5n cua C6ng ty TNHH ki6m to6n vd dinh gi5 Thdng long -T.D'I(;
- Thtrc hlQn viQc ki6m tra, d6nh gi6 viQc tu6n thu Nghi quytit Eai hoi d6ng c6 thuong ni6n
n[m 2015;
2/ Tinh hinh tiri chinh vir k6t qui sin xu6t kinh doanh nim 2015 cfra C6ng ty;
(Theo b6o o6o tdi chinh dd dugc kiiSm to6n cho ndm tdi chinh tqingiLy 3lll2l20l5)
A. Tei sin vd ngu6, v5.,:
T6ng tdi sin/tdng ngu6., v5n cta C6ng ty gi6m 42,640 so v6i fitm 2014 ld do
trong nam 2Ot5 C6ng ty dd, thu h6i c6ng no cria COng ty m4ng 1u6i Vieettel, C6ng ty
TNHH Star Telecom vd c5c kho6n c6ng ng khSc n0n c6c khoin phii thu ngin-hqn giam tu
iO,f ay ddng xu6ng cdn 18,1 ti d6ng . Nq."gA" hpn gi6m tu 90,3 tj'<l6ng xu6tg con 57,1
li done. v5-n chir rq rrt,1 giim7t.3e% didundy cho,h,tlt* 29)t.99"e ty kh6ng bao
ttan Ouqc v6n md vdn titip tpc l5 (vtin chfr sd hiru ndm 2015 bdng28,6lo/o ndm20l4}
n. KCt qud san xu6t kinh doanh ndm 2015;
Don vi: triQu d6ng
stt Chi tiOu 3U12l20t4 3Ut2l20ls TylC%
20rsl20t4
1 -: " ,-i l (I'ong tdt san/ I Ong nguon von 108.580 62.288 57,3604
2
aJ
"aI al san ngan nan
Tii sin ddi h4n
70.762
37.818
35.984
26.304
s0.8s%
69.55%
4
5
Ng ngdn hpn
Ng ddi h4n
90.378
0
57.080
0
63,150
0
6 V6n chri s& hiru t8.202 5.208 28.61%
Dcrn vitinh: triQu d6ng
stt Chi ti6u 3Ut2l20r4 3Ut212015 Tj'lt'%201512014
I Doanh thu b5n hdng vd cung
c6p dich vu68.846 tt.422 16,60yo
2 Gia v6n hing b5n 62.040 tr.t46 11,960
-) Lqi nhu?n gQp 6.806 276 4.10%
4 Doanh thu HDTC 656 t74 26,550/o
5 Chi phi tii chinh
- i.ot g d6: chi phi 16i vay
3.717
3.t21
6.776
6.776
182,30%
211,090h
6 Chi phi BH, QLDN 5.339 3.204 60,000
2
t
Nhfln x6t chung:
- Hipn tpi C6ng ty kh6ng c6 v6n dO sdn ""at
nn doanh, doanh thu ndm 2015 d?;t
dugc chri ytiu doanh thu dich vp gia c6ng sin xu6t c6p quang cho c6c dcrn hdng 16 cho Chi
nhSnh Cdng ty CP COKYVINA t4i HN, C6ng ty Vinacap vi c6c dcrn vi kh6c;
- Cdn cri vlo 86o c6o ki)t qui ho4t dQng sin xu6t kinh doanh, T6ng doanh thu cua
Cong W n5m 2015 gihm rO rQt chi b[ng 16.60% so v6i ndm 20t4 vd chi dat 33 53% so v6i-:--o -J
r.o rroact dai hoi d6ng c6 d6ng thulng nion ndm2015 giao (34 fj'd6ng);
- Doanh thu gi6m m?fr, trong khi vdn ph6i trich kh6u hao-duy Ari trong"d6 c6 mQt sO tei
s6n kh6ng cdn dung cho sin xu6t kinh doanh do mdt m6t ho{c hu hong kh6ng dirng
d6n(theo iinh to6r, iO pha! trich khAu hao cho cic titi s6n kh6ng tharn glu Y3o SXKD
khoang 700 triQu d6ng), d6n d6n lgi nhu4n gQp ndm 2015 chi dat 276 triQu d6ng tuong
ducrng 4.1% so v6i ndm20l4;
- Lgi nhufln tru6c thu6 thu nhflp DN ndm 2015 ld Am 12,993.811.374 ddng, do c6c nguy6n
nhAn chri y6u sau:
+ Tir ngiy 01/01120t5 d6n 3 U0512015 so t6 ta: rc3fi.313.643 d6ng, cu tho trong k!C6ng ty ph6t sinh c5c khoin chi phi sau:
Chi phi ti6n phat hqp d6ng Viettel s6 tiOn: 3.115.040.000 d
chi phi ti6n phat chfm nQp tion BHXH, BHYT,BHTN s6 ti6n: 75.150.144 d
Chi phi 15i vay ng6n hdng MB sO tidn:5.296.733.692 d6tg
Cdc khoAn chi phi : chi ti6n lucrng, khAu hao TSCD, diQn nu6c, VPP vd c6c kho6n chi phi
c6ngty : 1.830.389.807 d
+ Tir agdy 07o6l2ot5 d6n 3lllzlzols so t5 ld:2.676.503.131 d, cp th6 trong kj'c6ng typhSt sinh c6c khoin chiphi sau:
Chi phi tiOn phpt ldi thu6: 360.930'035 d
7 Lgi nhufln thudn tir HDKD (1.se3) (e.s30) -598.020
8 Lgi nhu4n kh6c (463) (3.463) -146.81o
9 Loi nhu0n sau thu6 (2.0s7) (t2.ee4) -631,51o
10 Tj'su6t lqi nhuil/DT -2,99yo -113,760h
11 Ti sudt lqi nhufln sau
thu6^/csH-11,3yo 249,5yo
t2 H0 s6 no: T6ng ng/T6ng v6n 83,24yo 95,950h
13 Tj, suAt tp tdi trgVCSlVT6ngv6n
16,76yo 8,36oh
/
Chi phi ti6n ph4t chflm nQp BHXH,BHYT,BHTN: 113.863'154 d
Chi phi ldi vay ngAn hing MB: 1 .232-081.170 d
Chi phi ti€n an phi 19.479.572 d
Chi phi ti6n ldi chflm trd cdtuc vd ti6n thu6 d6r: 54.915.179 d
C6c kho6n chi phi: chi ti6n lucrng, kh6u hao TSCD, <liQn nu6c, VPP vi c6c kho6n chi phi
c6ng ty :895.228.621 d
X6t vC mflt t6ng th6 thUc trpng tdi chinh cria C6ng ty TFP rdtxdu:
+Ti6n kh6ng co; circkhoin phii thu ngln h4n vd c5c khoin phii thu kh6c d6n ray ga,
nhu khdng thu h6i duoc.
+Hang t6n kho nhu nhu nguy6n vat HOu, c6ng cu dgng cp, chi phi sin xu6t kinh doanh
do dang, thdnh prra-, r,a"g g?i"Uan vh, c6c hing h6a t<nac OOu hong, kh6ng dpt ti6u chuAn
k! thuft, kh6ng su dUng diric vd thi6u hUt r6t nhid., so v6i thlrc te ( theo b6o c6o tai dai
hQi d6ng cO d6ng thudng ni0n ndm 2013'2014)'
+Tdi sin cO Ai*, thu€ tdi chinh d6n nay C6ng ty kh6ng c6 khirrdng chi tr6lii vay cia02
hqp;6; th"O tii cninn cta COng ty cho thuO tni chinh qu6c tti Chaileas vd C6ng ty cho
thrrO tai .ttirt NgAn hing dAu tu vh ph6t triOn ViQt Nam'
+Nq phii tra d6n nay. COng ty .m6ng c6 khi n[ng chi tri nhu ng tidn d6ng
BHxH,BHYT,BHTN # iien' z,Z ty d6ng; Nq thu6 phei nQp Nhd nu6c ld,l,7 tj' d6ng , nq
vay ng6n himg 12 r! d6ng vd' cfuc khoin ng phii trA kh5c'
3lCic mf,t kh6c.
co so trich tflp chi phi 15i tion.vay ngan hdng MB, chi phi phat chflm hqp d6ng lh chua
AAy Aocnug tu aC rgii fhOrg ktl toan bO rrng chimg tir dAy dri tru6c khi hach to6n..
Ban ki6m so6t qua ki6m tra, rir soSt tinh hinh tdi chinh ndm 2015 cflng d6ng y v6i cilcy
ki6;;3; ;en ;u; ra tir ch6i dua ray kicn Do tdm quan trgng cria v6n dO nOu tpi 6o?t "Co s6 cta viec rt.UAi A":aray ki6;" chirng t6i kh6ng.th6itru thflp dugc clny dri beng
.t *n ki6m to6n thich hqp dC lirm co scy dua ra y kiiSn kitim to6n. Do d6, chrlng t6i kh6ng
;hffi;;;, kialkio- toa" rc b6o c6o tdi chinh n6m 2015 cria C6ng ty C6 phAn C6ng ngho
c6p quang vd thi6t bi Buu diQn.
Trong ndm, C6ng ty da trich lpp tht lao hQi <16ng qu6n tri v1 ban ki6m so6t 221 triQu
d6ng vddd tpm img tr6 thir lao HDQT&BKS s6 tien li 43 triQu d6ng.
rr. vE SIJ pHOI HgP GIIIA BKS VOI HDQT, BAI\ roNc GIAM ooc
Ban ki6m soSt lu6ng git m6i quan hQ ldm viQc dAy dri,thudng xuy6n v6i HDQT vd
Ban T6ng giSm d6c trong hoqt dQng sin xu6t kinh doanh, tham gia;f ki6n tai citc cu6c hop
dinh ky vi b6t thuhng cira HEQT C6ng ty.
Ban ki6m so6t dugc cung c6p dey dir c6c tdi liQu, th6ng tin theo quy d-inh cua Luflt
doanh nghiQp ,0 quy6n dugc cung c6p th6ng tin cua Ban ki6m so5t, c5c phitiu xin 1f ki0n,
tb trinh HDQT, c6c Bi6n b6n hgp, Nghi quyet, Quyot dinh cira HEQT...4
/rrr. GrAM sAr no4T EQNG cua HEQT, BAN ToNG crAvr EocNdm 2015 ld n[m <Iac biot kh6 kh[n O5i vOi TFP, Ban di6u hdnh da n6 luc h6t minh dO
duy tri hoat dOng cria Cdng ty vd dim bio ddi s6ng cho hcm 4}.ciln bQ c6ng nh0n vi6n,
,glai viQc tim kf,q fr-o. p Ad"g, ph6n d6u thgc hiQn i6c chitiOu ki5 hoach TFP cdn phii xuli, eiii quy6t c5c t6n tai tu nhirng n[m tru6c chuy6n sang. C6c the+ vi6n HEQT, Ban
targ'gia* dr5c da r5t n5 lgc, td "t,i. nttlOu cuQc hqp, thUc hien nhi6u cuQc ki6m tra, rd
sorit JUa tr6n co scv Di6u lQ, c5c quy chti ho4t dQng cira HDQT.
DO phu hcr-p v6i co cau, b0 q6y td chirc ctng nhu linh ho4t trong viQc xu ly chc t6n tai,
kh6 kh5n, HDQT d5 c6 c5c quyiSt dinh ve c6ng t6c nhAn sy nhu sau:
Ngdy 08l1ll20l5, HDQT quy6t itinh b6 nhiQm Ong LC Xu0n Hodng - Dai.diqn v6n
cira c6ng ty Kokyvina tai rFF tam thenh vien HDQT nhiQm ky 2012-2017 ke fi ngiy0810U2015.
Ngdy 27l1ll20t5, tai Quy51 dinh sO 18/QD-HDQT mi6n nhiQm chric Ph6 t6ng gi6m
dOc A6i vOi 6ng Dio Eric Hd t<O tt ngdy 01/01 12015
Ngdy O2l02l2ol5, HDQT ch6p thufln don tu nhiQm HEQT AOI vOi 6ng Ph4m Ngq.Ninh kC tt tgiry 2910112015
Ngdy 0glo2l2ol| t4i quy6t dinh s6 2OIQD-HEQT , HDQT b6 nhiQm 6ng L0 Xu6n
Hodne inarn vicn iroqi -ta-
chri tich HDQT nhiQm ky 2012-2017 ko tir ngdy
0910212015.
euytit ilinh s6 23IQD-IIDQT ngdy.30l5l20l5,HDQT miSn nbiQ- chuc vs TOng gi6m
06. tOi v6i Ong NguyEn Th6i Binh d6ng thoi cung ngiry tpi quytil dinh s6 24IQD-HDQT
UO ntrigm Ong T:ang Dric Hii - Ph6 T6ng giam dtic giir chric vu TOng gi6m d6c k0 tu ngdy
3015120t5;
HDQT ntr6t tri thanh ly Hqp d6ng v6i don vi ki6m to6n VIA (C6ng ty TNHH ki0m
to6n qui5i gia VIA) tl6ng thdi giuo f-6ng gi6m d6c tim ki6m dcrn v"i ki0m to6n AO nOm
todn,xdc 111mf, lai s6 Ueu Uao.ao tai chinh ndrn2015 Eiin thdi di0m hiQn tqi,.C6ng ty
nlliH ki6m to6n vd dinh gi6 Thdng long -T.D.K ld don vi kiOm to6n dugc T6ng gi6m
d6c lUa chgn t16 ki6m to6n 14i b6o c6o tdi chinh n[m 2015.
rv. DANH GIA KET QUA TH1I. C HIEN NGIII Quvur cu.q. EAI HQIooNc co oonc NAM 201s
Song song v6i viQc tri6n khai nhiem vg ndm 2015, HDQT, BKS da rd so6t lai mQt
s6 nQi Jrrrg "t,i.yriu
md Nghi q,ry6t, BKS nhiQm kj,tru6c d5 nOu tai D4i hQi c6 d6ng
ndm 2015, cp th0 li:D5 tim ra nguy6n nh0n vd yOu cAu bt tru c6ng ng.v6i mQt sti dotl vi, ddng thoi
bing.vdn ben ctng da thu h6i dugc mQt phAn c6ng ng t6n dgng. Tuy nhi6n, vd co bAn
c6c t6n @i ddn6u trong b6o c6o cira Ban kiOm so6t tai E+i hQi c6 d6ng ndm 2015 vdn
chua dugc ban di6u hinh COng ty xri ly triQt d0: C6ng ng phdi thu, ph6i tr| rcn (dqc
biet ld c6ng nq tqm ung ca nhdn) d6n nay v6n khdng thu h6i dugc.
5
/
C6c phi6u chi c6 tuc kh6ng dy thri.tuq: @C 620A? 646A,_.648A,_6q9A (n[m 2012)
vd 422A,435A (nim 2A13) v6i t6ng s6 ti0n 2.422.010.000, d6ng. HDQT, BKS d5 hqp
r6t nhi6u lin y6u cAu c5c c5 nhAn 1i0n quan gi6i trinh, b5o c5o_vd c6 biQn ph6p hodn trinhap qu! nh,mg d6n thdi diom niy cdc clnhan v6n kh6ng ptrOi hqp thUc hign.
C6c brit to6n ktit chuytin chi phi tt tai kho6Ln (Chi ph{ sdn ntdt kinh doanh do dang,
thdnh phdm, hdng gai bdn) vdo thing Fi6 v6n ndm 2013 nhtmg h.org c6 doanh.thu
ddn O6n b6o c6o Ka\D ndm 2013 16 cira khoin ryUc niy l6n d6n 33,84 fj' d6ng,
HDeT, BKS dA y6u cAu nguy0n T6ng giSm ddc, K6 to5n trucrng b6o c6o gi6i trinh
nhtmg d5n nay v6n chua c6 vdn bin gi6i trinh.
chi ti6n hoa h6ng m6i gi6i kh6ng dri c[n cf, s6 tiiin 2.948.150.000, d6ng, c6c c6
nhdn liOn quan vdn chua phOl hqp dC thu hdi vC.
t6t ca c6c n6i dung tr6n dd dugc BKS yOu cAu.6t nhi6u lin trong cuQc hgp c6 Bi6n
b6n, Nghi quytit ctra HOqf, vi chi ti6t tai v6n bdn sO tOO:IZO1SICV-BKS-TFP ngiy1010312015. Nhrmg A6n n{ c6c cSnhdn li6n quan vdn kh6ng c6 y ki6n, kh6ng ph6i
hqp dO xri ly.
C6ng t6c bdn giao ch6t sO tiQu gifra ban diOu hdnh m6i vd ban didu hinh cfr vinchua ph6i hqp thpc hiQn.
v. NHT.NG KIEN NGHI VA DE XUAr
1. D6 xudt, ki6n nghi IIDQT, D3i hQi tldng cO d6ng c6 biQn phfp 1fr ly triQt tI6 c6c
t6n tgi cria Cdng { tngo cic nQi dung BTS.{U, dua ra: mpc dich thu h6i c6ng no vi b6o
todn v5n C6ng ty dC c6 nguon v6n s6:n xudt kinh doanh vd chi tr6' citc khoin c6ng ng: ng
thu6 cria nhd nu6c, ng BHXH, BHYT,BHTN vd c6c kho6n phiitrd kh6c.
2. Ki6n nghi E3i HQi tliing cO d6rg c6 giii ^phip
aO C6.nS ty c6 v5n ho4t iI6lSSXKD trong trulng hqp thcri gian tri,i C6ng ty v6n khdng th6 giii quy6t tlugc c6c t6n
t4i cfl:
Ly do: N6u kh6ng c6 vdn ty chri sAn xu6t, C6ng ty chi c6 th6 di gia c6ng thu6 cho d6i
tic, ngu6n thu chi dir tri lucrng cho c6ng nhdn tryc ti0p vi c6c chi phi trpc tiCIp nhu diQn,
nuOc,-t<tr6g hao miy. Trong khi C6ng ty mu6n t6n t4i vdn phAi"duy tri bQ.m6y hopt dQng
vd phAi chi trA c6c khoin "tri
phi cho -qu6n
ly nhu: lucrng, b6o hiOm cho kh6i quin ly,.diQn,
,o&", vdn phdng phAm, ti6p khSch titip thi, xdng xe,.diQn tho4i, cdc chi phi gi6i quyOt c6c
thir tpc hdnh chinh v6i c6c co qual chric ndng, .... Tet cd c6c khoin chi phi ndy d6u kh6ng
c6 ngudn d0 chi. Do d6 sO ddn d6n tinh tr4ng cdng ho4t dQng cdng 15, khoan 16 ndy trgc.r. a .
tiOp giam tir v6n chu so hiru.
Vi vfly, Ban Kitim so5t kitin nghf Dpi h6i d6ng cO d6t g xem x6t vir dua ta qrry6t dinh
trong c6c trudng hqp:
TH1- Ni6u duy tri hogt dQng cria C6ng ty: DiAu kiQn ti6n qlyet ld phii tim dugc>, ,{ -i -l
- ' - +t -^^!.: ^r 1-1^2 -^\ngu6n v6n dC d6u tu cho sin xuAt, tir d6 m6i c6 kh6 nlng ph6t tri6n c6ng ty trong tucrng
lai.
/T1g1z- N6u kh6ng tim duqc ,rgodn viin tI6 tliu tu cho sin xo6t: Eai HQi ddng c6
d6ng n6n xem x6t quy6t dinh c6 nOn duy" tri hopt dQng cria C6ng ty hay kh6ng boi cing
hoat-s6 cdng thua t6-Ot t<trOng c6 ngu6n <16 duy tri ho4t dQng.
3. Ki6n nghi HEQT c6 biQn phip kiQn toirn bQ m6y quin I phn hgp vcri quy m6
sin xu6t kinh doanh cria C6ng ty, cp th6:
Rd so6t, ban hdnh c6c quy trinh, quy ch6, quy dinh, hQ th6ng c6c vdn bin, mdu biOu
bho cho quin tri cho tring t oAt A9"g "t
i- ndng cao hiQu qui q:tirr-li, sin xu6t (<tdc biQt
luu y crlc quy dinh "d
t y tOt Hqp ddng kinh t6, dinh mric kinh tC ky thuflt cho tlng <lcrn vi
;;;;hAr" ra, "rft, quytrinh ntrap
"u6t vft tu hdng h6a, quy ch6 tiOn luong-, quy ch6 chi
tiOu n6i b0, quy "te
iai chinh ...). f.anl c6c sai s6t nhu trong thdi gian qua ddn dtin mQt s6
c6c hfu qu6 nhu: bi phat hgp dii,ng, ph4t vi pham hdnh chinlu chi tiOu kh6ng c6 quy ch6 tdi
chinh, chi lucrng kh6ng cdn cri trOn lgi nhupn mang l?i, ...
4. Moi co quan tnu6 tI6 quytit toin thu6 tir ngiry thinh l$p cdng ty tl6n n6t ZO1S
Trdn trgng!
TV BAN XTTVT SOAT
Noi nhdn
- Nhu kinh gui;
- Luu VT, Tky, BKS
vo THI KIM TrrOA NGUYBN THI KIM DUNG