bang can dol ke toan hop nhat 4...cong ty cp viettronics hm blnh (vtb) 248a no' trang long - q....
TRANSCRIPT
Cong Ty CP Viettronics Hm Blnh (VTB)
248A NO' Trang Long - Q. Blnh Thanh - TP. Ho Chi Minh
Bao cao ali chinh hQ'P nhat
cho guy 4 ket thuc ngay 31/12/2020
BANG CAN DOl KE ToAN HOP NHAT
T~i ngay 31 thang 12 narn 2020
Maso TAl sAN TM 31/12/2020 01/01/2020
100 A. TAl SAN NGAN H~N 185,825,011,483 235,081,365,245
110 I. Tlen va cac khoan nrong duong tien 17,889,785,033 17,828,863,014
III 1. Tien 03 17,889,785,033 3,728,863,014
112 2. Cac khoan nrong dirong tien - 14,100,000,000
120 II. D&u tu tai chinh ngan han 04 1,787,396,250 25,787,396,250
121 1. Chung khoan kinh doanh 287,396,250 287,396,250
123 3. Dau tu nam gilt den ngay dao han 1,500,000,000 25,500,000,000
130 III. Cac khoan phai thu ngan han 50,811,731,229 49,577,350,125
131 1. Phai thu ngan han cua khach hang 53,244,084,117 33,093,959,973
132 2. Tra tnroc cho ngiroi ban ngan han 3,554,417,815 14,087,692,587
136 6. Phai thu ngan han khac 05 1,834,081,947 4,128,282,392
137 7. Du phong phai thu ngan han kh6 doi (*) 06 (7,970,567,101 ) (1,923,855,742)
139 8. Tai san thieu cho xiXIy 149,714,451 191,270,915...,'~
140 IV. Hang t6n kho 110,445,829,255 135,887,338,099
141 1. Hang ton kho 07 111,224,074,896 136,573,609,138
149 2. Dir phong giam gia hang ton kho (*) (778,245,641) (686,271,039)
150 V. Tai san ngan han khac 4,890,269,716 6'OOO'417'7~ v::151 1. Chi phi tra truce ngan han 4,451,742,326 3,191,025,4 .
152 2. Thue GTGT duoc khau trir (59,421,292) 2,763,691, ~ ~(c<
. cc153 3. Thue va cac khoan khac phai thu nha mroc 08 485,835,868 45,701, .~. VIE1155 5. Tai san ngan han khac 12,112,814
97 ,006,859,2~ ~200 B. TAl sAN DAI HAN 115,309,291,005
210 I. Cac khoan phai thu dai han 18,215,447,540 15,428,961,940 -s212 2. Tra tnroc cho ngiroi ban dai han 18,215,447,540 15,343,741,940
216 6. Phai thu dai han khac 09 - 85,220,000
220 II. Tai san co dinh 42,477,641,862 39,082,240,997
221 1. Tai san co dinh hiru hinh 10 23,250,618,228 19,247,491,931
222 - Nguyen giG 91,750,314,870 85,887,065,677
223 - GiG tri hao mon luy ke' (*) (68,499,696,642) (66,639,573,746)
227 3. TSCD co dinh vo hinh 11 19,227,023,634 19,834,749,066
228 - Nguyen gia 27,022,755,225 27,022,755,225
229 - GiG tri hao mon luy ke' (*) (7,795,731,591) (7,188,006,159)
240 IV. Tai san do dang dai han 46,199,643,365 32,493,148,934
242 2. Chi phi xay dung co ban db dang 46,199,643,365 32,493,148,934
260 VI. Tai san dai han khac 8,416,558,238 10,002,507,413
261 1. Chi phi tra truce dai han 14 3,968,134,295 5,933,010,322
262 2. Tai san thue thu nhap hoan lai 4,306,315,995 4,069,497,091
268 4. Tai san dai han khac 142,107,948 -
270 T6NG CO TGTAl sA 301,134,302,488 332,088,224,529
31/12/2020 OI/OI/2020Ma so NGUON VON TM
300 C . No phai tra 96,291,793,336 127,787,355,939
Page 1
310 I. No ngan han 82,742,813,465 103,374,148,579
311 I. Phai tra ngiroi ban ngan han 14,260,982,900 19, I09,906,636
312 2. Nguoi mua tra tien tnroc ngan han 20,941,178,926 21,226,471,220
313 3. Thue va cac khoan phai n9P Nha nuoc 16 3,091,498,140 3,011,915,608
314 4. Phai tra ngiroi lao dong 4,866,378,136 5,405,673,231
315 5. Chi phi phai tra ngan han 17 24,183,412,470 2,734,700,374
318 8. Doanh thu chira thirc hien ngan han - 72,775,000
319 9. Phai tra ngan han khac 8,852,469,294 498,035,991
320 10. Vay va no thue tai chinh ngan han 15 170,000,000 33,594,884,429
321 11. Dir phong phai tra ngan han - 14,820,612,000
322 12. Quy khen thirong, phiic loi 6,376,893,599 2,899,174,090
330 II. No dai han 13,548,979,871 24,413,207,360
336 6. Doanh thu chira thirc hien dai han 51,475,000 -337 7. Phai tra dai han khac 7,096,216,852 6,234,387,333
338 8. Vay va no thue tai chinh dai han 5,500,000,000 17,277,000,000
341 11. Thue thu nhap hoan lai phai tra 901,288,019 901,820,027
400 D. Von chu so hiru 204,842,509,152 204,300,868,590
410 I. Von chu so hiru 20 204,842,509,152 204,300,868,590
411 1. Von gap cua chu so hfru 119,820,500,000 119,820,500,000
411a - cs phieu ph6 thong co quyen bieu quyet 119,820,500,000 119,820,500,000
412 2. Thang dir von c6 phan 69,032,627,878 69,032,627,878
415 3. cs phieu quy (23,523,044,392) (23,523,044,392)
418 4. Quy dau nr phat trien 9,730,133,479 9,053,372,926
421 5. Lei nhuan sau thue chira phan phoi 20,523,608,369 21,844,737,013
421a -L ST chira phan phci liiy ke den cuoi ky tnroc 4,004,020,821 11,762,396,501
421b - LNST chua phan phci ky nay 16,519,587,548 10,082.340,512
6. Lei Ich cua c6 dong khong kiern soar 9,258,683,818 8,072,675,165
TONG CONG NGu6~,
440 VON 301,134,302,488 332,088,224,529
- ,
Page 2
Cong ty c6 phan Viettronics Tan Blnh (VTB)
248A No Trang Long - P.12 - Quan Blnh Thanh - TP HCM
BA.OCA.O Klh QuA HOAT DONG KINH DOANH HOP NHAT GIUA NIEN DO
Qui IV/2020
Mau 56 B02a-ON
1. Ooanh thu ban hang va cung cap dich vu
Maso Liiy k€ tir dilu narn Mn cuci quy nayChi tieu
2. Cac khoan giam tr'ir doanh thu
3. Ooanh thu thuan ve ban hang va cung cap dich vu ( 10 = 01 - 02 )
6. Ooanh thu hoat d9ng tai chinh
7. Chi phi tai chinh
- Trong d6 : Chi phi liii yay
8. Chi phi ban hang
9. Chi phi quan ly doanh nghiep
12. Chi phi khac
13. Lot nhuan khac (40 = 31 - 32)
32
40
50...................................... _-_ __ _---_._-.
51
52
IS. Tong lqi nhuan ke toan truce thue (50 = 30 + 40 )
16.Chi phi thueTNON hien hanh
16.Chi phi thue TNON hoan lai
17. Loi nhuan sau thue thu nhap doanh nghiep (60 = 50 - 51- 52)
17.1. Loi nhudn SOLI Ihll{ CLIO cong ty 1Il~
17.2. Lai nluuin sau thueciia c6 dong khong kie'1Il soot
18. Lai CO ban tren co phieu (*)
19.Lai suy giam tren co phieu (*)
2
22
23
60
70
71
Thuyet Minh Quy IV
Narn nay Nam trtroc
463,075,459,870 367,903,532,544
6,737,389,280 8,344,319,701
456,338,070,590 359,559,212,843
320,568,921,436 234,623,249,993
135,769,149,154 124,935,962,850
890,018,696 3,438,914,767
1,295,149,269 2,406,467,873
775,518,433 1,325,435,313
83,870,219,562 87,341,633,485
17,603,520,552 17,927,949,198
33,890,278,467 20,698,827,061
54,533,826 302,228,614
513,544,785 60,755,019
(459,010,959) 241,473,595------ -- -----
33,431,267,508 20,940,300,656
6,700,660,288 5,944,013,817
(246,886,383) (998,486,270).-
26,977,493,603 15,994,773,109
19,672,555,586 12,512,498,016
7,304,938,017 3,482,275,093
1,821 1,158
1,821 1,158
62,948,915,789.······························I------'----'---'---+-------'----j
(12,041,627,056)1--------1--------j
74,990,542,845~--------4---------1
45,957,276,1681----------4---------1
V 1.25
Narn truce
10
4. Gia von hang ban 11.....................•...• - -.- _--_._---_._-_ _--.--- ..•.•.•.•...... - .
5. Lqi nhuan g{lpve ban hang va cung cap dich vu (20 = 10 - 11 ) 20..........................................................................................................
21
41,192,455,977 29,033,266,677.. 1----------4
V 1.29 227,196,989 877,231,402............. 1---------1-
V1.30 224,718,393 379,652,391............................. ~---------t---------
664,236,683~-------------+---------------j
21,440,696,2391---------------+---
25
26.........•..•.•..••...••............................................................................................................................................................................................................................................................•..••..•
10. Lqi nhuan thuan lit hoal dong kinh doanh [30 = 20+(21·22) - (25+26)] 30...........•..................................................................................................•..................................................................•.......••...••.....................................•
II.Thunh~pkhac 31
Narn nay
9,062,875,490...................................................................................................................
6,076,745,926
(986,952,474)
3,123,108,9601-----------------4
2,252,990,628
870,118,332
139,256,138,895.........................................................
VI.26 (1,256,259,460)..........................................................................•..................................••.....
V1.27 140,512,398,355
V 1.28 99,319,942,378
54,759,900
25,778,078,821
4,547,553,091
10,869,302,661
5,363,356
39,391,377
(34,028,021)
10,835,274,640
3,814,282,572.. _-
4,275,866,877
(20,573,217).............................
(33,338,270)
12,765,053
4,288,631,930
2,049,255,105 2,152,475,443VI.31
V 1.32 (276,855,955)
2,986,129,564
562 209............................................................................................................................... _-
562 209
.'
----- ------------------------
Cong Ty CP Viettronics Tim Blnh (VTB)
Dia chi: 248A No Trang Long - Q. Blnh Thanh - TP. Ho Chi Minh cho guy 4 ket thtic ngay 31/12/2020
BAo cAo LU'UCHUYEN TIEN Tit HOP NHAT
(Theo phuong phap true tiep)
Cho quy IV ket thuc ngay 31/12/2020
MilChi tieu
T31/12/2020 31112/20~9
so M
I. LUll chuyen tien tir hoat dQng kinh doanh
01 1. Tien thu tir ban hang, cung dip dich vu va doanh thu khac 482,011,239,291 795,745,489,622
02 2. Ti~n chi tra cho ngiroi cung cap hang h6a va dich vu (188,343,304,102) (696,660,325,776)
03 3. Ti~n chi tra cho ngiroi lao dong (25,133,280,370) (24,104,761,605)
04 4. Tien chi tra Uii vay (1,157,705,425) (1,243,435,313)
05 5. Ti~n chi n9P thue thu nhap doanh nghiep (7,321,488,813) (6,398,668,485)
06 6. Ti~n thu khac tir hoat dong kinh doanh 13,771,358,262 5,545,938,011
07 7. Tien chi khac cho hoat dong kinh doanh (137,735,573,003) (65,175,968,181)
20 LUll chuyen tien thuan tir hoat dQng kinh doanh 136,091,245,840 7,708,268,273
II. LUll chuyen tien tir hoat dong dau tu ,
1.Ti~n chi d~ mua sarn, xay dung TSCD va cac tai san dai han khac= ,
21 (2,871,411,889) (30,177,075,751)
22 2. Tien thu tir thanh Iy, nhirong ban TSCD va cac tai san dai han khac - -
23 3. Ti~n chi cho vay, mua cac cong C~I no cua don vi khac (18,300,000,000) (30,500,000,000)
24 4. Ti~n thu hoi cho vay, ban lai cac cong cu no cua don vi khac 42,300,000,000 32,000,000,000
25 5. Ti~n chi d~u ur g6p van vao don vi khac - -
26 6. Ti~n thu hoi d~u nr gop van vao don vi khac 1,540,414 2,325,853
27 7. Tien thu Uii cho vay, c6 tire va loi nhuan diroc chia 3,116,702,628 2,666,924,637
30 LUll chuyen tien thuan tir hoat dQng dau tir 24,246,831,153 (26,007,825,261)
III. LUll chuyen tien tir hoat dong tai chinh
31 1.Tien thu tir ph at hanh co phieu, nhan van gop cua chu sa hiru - -32 2. Tien chi tra van gop cho cac chu sa hiru, mua lai c6 phieu cua
doanh nghiep dil. phat hanh - -
33 3. Tien vay ngan han, dai han nhan dircc 22,900,060,377 176,354,715,673
34 4. Ti~n chi tra no gee vay (174,225,377 ,736) (125,482,831,244)
35 5. Ti~n chi tra no thue tai chfnh - -
36 6. C6 tire, lei nhuan dil. tra cho chu sa hfru (8,951,837,615) (17,451,415,045)
40 LUll chuyen tien thuan tir hoat dong tai chinh (160,277,154,974) 33,420,469,384
50 LUll chuyen tien thuan trong ky 60,922,019 15,120,912,396
60 Tien va tuong dirong tien dau ky 17,828,863,014 2,707,937,145
61 Anh huang cua thay d6i ty gia hoi doai guy d6i ngoai t~ - 13,47:f'
70 Tien va tirong duong tien cuoi ky 17,889,785,033 17,828,863,014
Cong Ty CP Viettronics Tan Binh (VTB)
Dja chi: 248A NO' Trang Long, P.12, Q.Binh Th~nh, TPHCM
Bao cao tai chinh hop nh~t
cho quy 4 ket thuc ngay 31/12/2020
BAN THUYET MINH BAo cAo TAl CHiNH HQP NHAT
Cho Quy IV kit thuc ngay 3111212020
1. D~C DIEM HO~T DONG DOANH NGHl~P
Hlnh thirc so' hiru v6n
Bao cao tai chinh hQP nh~t gom Ccng ty va (03) Cong ty con, cu th~ nhir sau :
Cong ty:
Cong ty C6 Phan Viettronics Tan Binh duoc thanh I~p theo Quyet dinh 56 24012003/QD ngay 30 thang
12 narn 2003 cua B('>tnrong B('>Cong Nghiep.
Tru 56' chinh cua Cong ty duoc d~t tai : 248A NO' Trang Long, P.12, Quan Binh Thanh, TP H6 Chi Minh.
Theo Giay dang ky kinh doanh 56 0300391837 dang ky thay d6i I§n 10 ngay 20 thang 05 nam 2015 do
S6' Ke hoach va d§u tu TP H6 Chi Minh dp, hoat d('>ngkinh doanh cua Cong ty la :
San xuat, lap rap, bao hanh va kinh doanh cac san pharn dien, dien nr va tin hoc (khong tai che nhua,
kim loai phe thai, xi ma dien).
Kinh doanh b~t dong san, van phong cho thue,
San xuat , I~p rap, bao tri, mua ban cac san pharn di~n lanh, dien dan dung.
San xuat hang dien - dien nr (khcng ren, due, can keo kim loai, dap, go, han, son, xi ma dien, tai che
phe thai tai tru 56').
Mua ban may giat, thiet bi dien tu' vi~n thong - di~u khien, thiet bi phat song, linh kien di~n thoai.
Thiet ke h~ thong may tinh (thiet ke, tao I~p trang chu, internet, thiet ke h~ thong may tinh tich hop
voi phfin cirng phan mem va voi cac cong nghe truyen thong) (khong kinh doanh dai Iy cung dp
dich vu Internet tai tru 56'). Tich hQP mang C\lC b('>(LAN). Tu v~n phan cung - phan mem may tinh
.Bao duong, sua chira may tinh, may van phong. Mua ban may tinh, phan mern may tinh da dong
goi , thiet bi ngoai vi.
SU'a chtra, bao du?,ng may di~~ hoa khong khi, may ~i~t, may say, ill lanh, may hut ~m, hut khi, khir
mui, may khau, do dien, h~ thong di~n dan dung, thiet b] chup anh, ti vi, loa.
Dich Y\I cung dp thong tin len mang Internet, cung dp dich vu ung dung Internet (khong kinh
doanh dai ly cung dp dich vu Internet tai tru 56).
Mua ban may in, phu tung va v~t tu nganh in, may photocopy, may v€:, thiet bi phuc vu thiet ke, thiet
bi phong thi nghiem, giuong tu, ban ghe,
Cho thue may moc thiet bi van phong.
Kho bai va hru giG' hang hoa ( tnr kinh doanh kho bai), Hoat dong dich vu h6 tro true tiep cho v~n
tai dirong s~t va duong b('>. Hoat dong cua cac ben, bai oto, diem b6c xep hang hoa (khong heat
dong tai tru 56'). B6c xep hang hoa, Dich vu dai Iy tau bi~n. Dich vu dai Iy van tai duong bien. Moi
gioi thue tau bien, phuong tien v~n tai b('>.Hoat dong cua dai Iy lam thu tuc hai quan. Heat d('>ng cua
cac dai Iy van tai hang hoa, k~ ca djch vu lien quan toi hau can.
V6n di~u I~ cua Cong ty la: 120.000.000.000 (d6ng).
Tai thai di~m I~p bao cao tai chinh, don vi co v6n d§u tu voi cac ben co lien quan nhu sau :
Cdng ty con:
Cong ty C6 Phan Viettronics Tan Binh a§u tu gap v6n vao Cong ty C6 Phan Cong Nghe Thong Tin
VTB, Cong ty CP Vitek - VTB Ha N('>i va Cong ty CP Thuong mai JS -VTB theo gi~y chung nhan
dang ky kinh doanh nhir sau:
Ten cac hen co lien quan S6 v6n drm tte Ty l¢ v6n gop
51%Cong ty CP CNTT VTB 3.150.300.000 VND
Tinh den thai ai~m I~p bao cao tai chinh tong 56 von ai~u I~ Cong ty C6 Phan Viettronics Tan Blnh aa
gap la 3.150.300.000 chiern ty I~ 51 %.
Cong Ty CP Viettronics Tan B1nh (VTB)
Dja chi: 248A No Trang Long, P.12, Q.Binh Th~nh, TPHCM
Bao cao tai chinh hop nh~t
cho guy 4 k~t thuc ngay 3 1/12/2020
Tru So' chinh cua C6ng ty diroc d~t tai : 06 Pham Van Hai, Quan Tan Binh, TP H6 Chi Minh.
Theo Gi~y dang ky kinh doanh s6 0308954094 dang ky thay d6i I§n 8 ngay 06 thang 07 narn 2016 do So'
K~ hoach va d§u nr TP H6 Chi Minh dp, hoat dQng dQng kinh doanh cua C6ng ty la :
San xuat phan m€m. Lap trinh may vi tinh. XLI' Iy dll' lieu may vi tinh. San xu~t linh kien dien nr, thi~t bi
truyen thong, san pharn dien nr dan dung (tnr gia c6ng co khi, tai che ph~ thai, xi ma dien tai tru sa).
Hoat dQng cua cac diem truy c~p internet ( kh6ng heat dong tai tru sa). Djch vu gia tr] gia tang tren
mang internet. Dao tao nghe. Tir v~n may tinh va quan tri h~ thong may vi tinh.
V6n di€u I~ cua C6ng ty CP CNTT VTB la : 6.177.000.000 (d6ng). V6n g6p thirc t~ tai thai diem
31/12/2020 la 6.177.000.000 d6ng.
Ten cac hen co lien quan sa van aim ue Ty If van gop
C6ng ty CP Vitek - VTB Ha N9i 3.060.000.000 VND 81.86%
Tinh d~n thai di~m lap bao cao tai chlnh tong s6 v6n di€u I~ C6ng ty C6 Ph§n Viettronics Tan Binh dil
g6p la 3.060.000.000 d6ng chiem ty I~ 81.86%.
Tru So' chinh cua C6ng ty ducc d~t tai : S6 15 Tr§n Hung Dao, Phuong Phan Chu Trinh, Quan Hoan
Kiem, Thanh Ph6 Ha NQi.~..•....." .•.~
Theo Giay dang ky kinh doanh s6 0 I05512799 dang ky thay d6i I§n 6 ngay 13 thang 06 nam 2016 do So'
K~ hoach va d§u nr TP Ha NQi dp, heat dQng kinh doanh cua C6ng ty la :
~,);
San xu~t linh kien dien nr. San xuat may vi tinh va thi~t bi ngoai vi cua may vi tinh. San xdt day cap,
soi cap quang hoc. San xuat tu lanh hoac thiet bj lam lanh c6ng nghiep, bao gorn day chuyen va linh kien
chu y~u. San xuat may di€u hoa nhiet dQ,.....
V6n di€u I¢ cua C6ng ty CP Vitek - VTB Ha NQi : 3.738.000.000 (d6ng ). V6n g6p thuc t~ tai thai di~m
31112/2020 la 3.738.000.000 d6ng.
Ten ctic hen co lien quem sa van aau ur Ty If van gopC6ng ty CP Thuong mai JS -VTB 3.500.000.000 VND 70%
Tinh d~n thai diem I~p bao cao tai chinh t6ng s6 v6n di€u I¢ C6ng ty C6 Phan Viettronics Tan Binh dil
g6p la 3.500.000.000 d6ng chiem ty I~ 70%.
TT\J So' chlnh cua C6ng ty duoc d~t tai : 248A No Trang Long, P .12, Quan B lnh Thanh, Thanh Ph6 H6
Chi Minh.
Theo Giay dang ky kinh doanh s6 0311692843 dang ky I§n d§u ngay 05 thang 04 narn 2012 do So' K~
hoach va d§u tu TP H6 Chi Minh dp, hoat dong kinh doanh cua C6ng ty la :
San xu~t linh kien dien nr. San xuat may vi tinh va thi~t bi ngoai vi cua may vi tinh. San xuat thi~t bj
truyen thong, san xu~t san ph~m di~n nr dan dung. San xu~t day cap, soi cap quang h9C. San xuat day,
cap va dien nr khac, (kh6ng hoat dong tai tru sa).
" .t. -:
V6n di€u I¢ cua C6ng ty CP Thuong rnai JS -VTB : 5.000.000.000 (dong ). V6n g6p thuc t~ tai thai
di~m 31/12/2020 la 5.000.000.000 d6ng.
Linh vu'c kinh doanh
Linh V\IC kinh doanh cua C6ng ty la san xuat, thuong mai.
Cong Ty CP Viettronics Tan B1nh (VTB)
Dia chi: 248A No Trang Long, P.12, Q.Blnh Thanh, TPHCM
Bao do tai chfnh hop nhi1t
cho quy 4 k~t thuc ngay 31112/2020
Nganh ngh~ kinh doanh
Heat d9ng chfnh cua Cong ty la :
San xu~t, I~p nip, bao hanh va kinh doanh cac san pharn dien, dien nr va tin h9C (khong tai che nhua,
kim loai ph~ thai, xi ma dien).
Kinh doanh b~t d9ng san, van phong cho thue.
San xuat , I~p rap, bao tri, mua ban cac san pham dien lanh, di¢n dan dung,
San xuat hang dien - dien nr (khong ren, due, can keo kim loai, dap, go, han, son, xi ma dien, tai che
ph~ thai tai tru sa).
Mua ban may giat, thi~t bi dien tir vi€n thong - di~u khien, thi~t bi phat song, linh kien dien thoai.
Thiet k~ h¢ thong may tinh (thi~t k~, tao lap trang chu, internet, thiet k~ h¢ thong may tinh tich hop
voi phan cirng phan mern va voi cac cong nghe truyen thong) (khong kinh doanh dai ly cung cap
dich vu Internet tai tru sa). Tich hop mang C\lCb9 (LAN). Tu v~n phan cirng - phan mem may tinh
.Bao duong, sua chira may tinh, may van phong. Mua ban may tinh, phan mern may tfnh dil dong
goi , thiet bi ngoai vi.
Sua chtra, bao du~ng may di~~ hoa khong khi, may ~i~t, may say, tu lanh, may hut §m, hut khi, khir
mui, may khau, do dien, h¢ thong dien dan dung, thiet bi chup anh, ti vi, loa.
Dich vu cung dp thong tin len mang Internet, cung cap dich vu irng dung Internet (khong kinh
doanh dai Iy cung dp dich vu Internet tai tru sa).
Mua ban may fn, phu tung va v~t nr nganh in, may photocopy, may ve, thi~t bj phuc vu thiet k~, thiet
bi phong thi nghiem, giirong tu, ban gh~.
Cho thue may m6c thiet bi van phong.
Kho bili va luu giii hang hoa ( tnr kinh doanh kho bai). Hoat dong dich vu h6 tro tnrc ti~p cho v~n
tai duong s~t va dirong b9 . Hoat dong cua cac ben, bai oto, diSm b6c xep hang hoa (khong hoat
d9ng tai tru sa). B6c xep hang hoa. Dich vu dai Iy tau bien. Dich vu dai Iy v~n tai duong bien. Moi
gioi thue tau bien, phuong tien v~n tai b9 .Hoat dong cua dai ly lam thu rue hai quan. Heat dong cua
cac dai Iy van tai hang hoa, k~ ca dich vu lien quan tai hau can,c(
J2. CHE f>(> vA CHiNH SACH KIt ToAN Ap Dl)NG T~J CONG TY
Ky k~ toan, don vi ti~n t~ sir dung trong k~ toan
Ky k~ toan quy 4 cua Cong ty bat dftu nr ngay 0 1110 va k~t thuc vao ngay 31/12.
Don vi ti~n t¢ su dung trong ghi chep k~ toan la dong Vi¢t Nam (VND).
Chuan muc va Ch~ d(l I<~toan ap dung
chi iff) ki todn dp dung
Cong ty ap dung Ch~ d(> K~ toan doanh nghiep ban hanh theo Thong nr 200/20141TT-BTC ngay
22112/2014 cua B(>Hi chinh,
Tuyen b6 vd viec twin thu Chudn muc ki todn va chi iff) ki toan
Cong ty dil ap dung cac Chu~n mire k~ toan Vi¢t Nam va cac van ban huang d~n Chuan rmrc do Nha
nuoc dil ban hanh, Cac bao cao tai chinh duoc I~p va trlnh bay theo dung quy dinh cua tung chuan muc,
thong tu huang d~n thuc hien chuan muc va Ch~ d(>k~ toan hien hanh dang ap dung,
Hinh thuc ki toan ap dung
Cong ty ap dung hinh thirc k~ toan tren may vi tinh
Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan turmg durmg ti~n
Cac nghiep vu kinh t~ phat sinh bang ngoai t¢ ducc quy d6i ra d6ng Vi¢t Nam .
Ccng Ty CP Viettronics Tan B1nh (VTB)
Dia chi: 248A NaTrang Long, P.l2, Q.Binh Thanh, TPHCM
Bao cao tai chinh hop nh~t
cho quy 4 k~t thuc ngay 31112/2020
Chenh lech tY gia thuc t~ phat sinh trong ky va chenh lech t9 gia do danh gia lai s6 du cac khoan muc
ti~n t~ W thai diem cuoi nam duoc ket chuyen vao doanh thu hoac chi phi tai chinh trong narn tai chinh.
Cac khoan d~u nr ngan han khong qua 3 thang c6 kha nang chuyen d6i d~ dang thanh ti~n va khong c6
nhieu rui ro trong chuyen d6i thanh ti~n k~ tir ngay mua khoan d~u nr d6 tai thai diem bao cao.
Nguyen t~c ghi nh~n hang t6n kho
Hang t6n kho duoc tinh theo gia goc. Truong hop gia trj thuan c6 the thuc hien ducc th~p hon gia g6c thi
phai tinh theo gia trj thuan c6 th~ thuc hien ducc. Gia g6c hang t6n kho bao gorn chi phi mua, chi phi ch~
bien va cac chi phi lien quan true ti~p khac phat sinh d~ c6 duoc hang t6n kho a dia diem va trang thai
hien tai,
Gia tri hang t6n kho duoc xac dinh theo phuong phap binh quan gia quyen.
Hang t6n kho duoc hach toan theo phuong phap ke khai thuong xuyen.
DI,f phong giam gia hang t6n kho duoc I~p vao thai diem cuci nam la s6 chenh lech gifra gia g6c cua
hang t6n kho 16'nhon gia tri thuan c6 th6 thuc hien duoc cua chung.
Nguyen t~c ghi nh~n va khfiu hao tai san c6 djnh
Tai san c6 dinh hiru hlnh, tai san c6 djnh vo hinh duoc ghi nhan theo gia g6c. Trong qua trlnh SLr dung,
tai san c6 dinh hilu hinh, tai san c6 dinh va hlnh duoc ghi nhan theo nguyen gia, hao men luy k~ va gia
tri con lai.
Tai san c6 d~h thue t~i chi}lh duoc ghi nhan nguy~n gia theo gia tri hop ly hoac ~ia trj hien tai cua,khoan
thanh toan tien thue toi thieu (khong bao gom thue GTGT) va cac chi phi true tiep phat sinh ban dau lien
quan d~n TSCD thue tai chinh. Trong qua trinh suodung, tai san c6 dinh thue tai chinh duoc ghi nhan theo
nguyen gia, hao mon luy k~ va gia tri con lai.
Khau hao duoc trich theo phirong phap duong thing. Thai gian kh~u hao duoc uoc tinh theo quy dinh tai
Quyet dinh s6 203/2009/TT-BTC ngay 01/0112010 cua B(>tnrong B(>Tai chinh.1'~~
TSCD thue tai chinh ducc trich khau hao nhu TSCD cua Cong ty. D6i voi TSCD thue tai chinh khong
chac chan se diroc mua lai thi se duoc tinh trich khau hao theo thai han thue khi thai han thue ngan hon
thai gian su' dung huu ich cua no.
Nguyen t~c ghi nh~n va kh§u hao b§t dQng san dftu ttr
B~t dong san d~u tir ducc ghi nhan theo gia goc.Trong qua trinh nam gifr cho tang gia, hoac cho thue
heat d(>ng,b~t d(>ngsan d~u tir duoc ghi nhan theo nguyen gia, hao mon luy k~ va gia tri con lai,
B~t dong san d~u nr ducc tinh, trich khau hao nhu TSCD khac cua Cong ty.
Nguyen t~c ghi nh~n cac khoan dftu tu tai chinh
Khoan d~u nr vao cong ty con, cong ty lien k~t duoc k~ toan theo phuong phap gia g6c. Lei nhuan thuan
diroc chia tir cong ty con, cong ty lien ket phat sinh sau ngay d~u nr duoc ghi nhan vao Bao cao K~t qua
hoat dong kinh doanh. Cac khoan duoc chia khac (ngoai Iqi nhuan thuan) ducc coi la ph~n thu h6i cac
khoan d~u tu va diroc ghi nhan la khoan giarn tnr gia g6c d~u nr.
Khoan d~u tu vao cong ty lien doanh duoc k~ toan theo phuong phap gia goc. Khoan v6n g6p lien doanh
khong di~u chinh theo thay d6i cua phan sa hiiu cua cong ty trong tai san thuan cua cong ty lien doanh.
Bao cao K~t qua hoat dong kinh doanh cua Cong ty phan anh khoan thu nhap duoc chia nr lei nhuan
thuan luy k~ cua Cong ty lien doanh phat sinh sau khi g6p v6n lien doanh.
Cong Ty CP Viettronics Tan Blnh (VTB)
Dja chi: 248A No Trang Long, P.12, Q.Blnh Thl~mh,TPHCM
Bao cao tili chinh hop nh~t
cho quy 4 k~t thuc ngay 31/12/2020
Heat dQng lien doanh theo hinh thirc Heat dong kinh doanh d6ng kiern soat va Hi san dong kiem scat
diroc Cong ty ap dung nguyen t~c k€ toan chung nhu voi cac hoar dong kinh doanh thong thuong khac.
Trong d6:
- Cong ty theo dei rieng cac khoan thu nhap, chi phi lien quan d€n hoat dong lien doanh va thuc hien
phan b6 cho cac ben trong lien doanh theo hop d6ng lien doanh;
- Cong ty theo doi rieng tai san g6p v6n lien doanh, phan v6n g6p vao tai san d6ng kiem scat va cac
khoan cong no chung, cong no rieng phat sinh tu heat dong lien doanh.
Cac khoan d~u nr chimg khoan tai thai diem bao cao, neu:
- C6 thai han thu h6i hoac dao han khong qua 3 thang k~ tir ngay mua khoan d~u tu d6 duoc coi la "
nrong dtrong tien";
- C6 thai han thu h6i von duoi I nam hoac trong I chu ky kinh doanh duoc phan loai la tai san ngan han.
- C6 thai han thu h6i v6n tren I nam hoac hon I chu ky kinh doanh duoc phan loai la tai san dai han.
Dir phong giam gia d~u tu duoc I?p vao thai diem cu6i nam la s6 chenh lech gitra gia g6c cua cac khoan
d~u nr duoc hach toan tren s6 k€ toan Ion hon gia tri thi tnrong cua chung tai thai diem I?p du phong.
Nguyen t~c ghi nhan va vBn hoa cac khoan chi phi di vay
Chi phi di vay duoc ghi nhan vao chi phi san xu~t, kinh doanh trong ky khi phat sinh, tnr chi phi di vay
lien quan true ti€p d€n viec d~u tu xay dung hoac san xuat tai san do dang duoc tinh vao gia tri cua tai
san d6 (duoc v6n hoa) khi c6 du cac di~u kien quy djnh trong Chuan rnuc K€ toan Viet Nam s6 16 "Chi
phi di vay".
Chi phi di vay lien quan true ti€p d€n viec d~u nr xay dung hoac san xu~t tai san do dang duoc tinh vao
gia tri cua tai san d6 (diroc v6n hoa), bao g6m cac khoan lai ti~n vay, phan b6 cac khoan chiet khau hoac
phu trQi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan toi qua trinh lam thu tuc vay.
Ty I~v6n hoa chi phi lai vay trong ky la: 0%.
).J
J
Nguyen t~c ghi nhan va phan b6 chi phi tra trurrc
Cac chi phi tra truce chi lien quan d€n chi phi san xuat kinh doanh nam tai chinh hien tai diroc ghi nhan
la chi phi tra truce ngan han va ducc tinh vao chi phi san xu~t kinh doanh trong nam tai chinh
Cac chi phi sau day dii phat sinh trong nam tai chinh nhung duoc hach toan vao chi phi tra truce dai han
d~ phan b6 d~n vao k€t qua heat dong kinh doanh trong nhi~u nam:
- Chi phi thanh lap;
- Chi phi truce heat dQng/ chi phi chuan bi san xuat (bao gorn cac chi phi dao tao);
- Chi phi chuyen dia diem, chi phi t6 chirc lai doanh nghiep;
- Chi phi chay thir c6 tai, san xuat thu phat sinh Ian;
- Cong cu dung cu xuat dung c6 gia tri Ian;
- L6 chenh lech tY gia cua giai dean d~u tu xay dung CO' ban;
- Chi phi sua chfra Ian tai san c6 dinh phat sinh mot I~n qua 16n.
Vi~c tinh va phan b6 chi phi tra truce dai han vao chi phi san xu~t kinh doanh tung ky hach toan duoc
can cir vao tinh chst, mire dQ tung loai chi phi d~ chon phirong phap va tieu thirc phan b6 hop IY. Chi
phi tra tnroc duoc phan b6 d~n vao chi phi san xuat kinh doanh theo phuong phap dirong thing.
Nguyen t~c ghi nh~n chi phi phai tra
Cac khoan chi phi thuc t€ chua phat sinh nhung duoc trich truce vao chi phi san xu~t, kinh doanh trong
ky d~ dam bao khi chi phi phat sinh thuc t€ khong gay dQt bien cho chi phi san xuat kinh doanh tren CO'
So' dam bao nguyen tac phu h9'P giua doanh thu va chi phi. Khi cac chi phi d6 phat sinh, neu c6 chenh
lech voi s6 dii trich, k€ toan ti€n hanh ghi b6 sung hoac ghi giarn chi phi nrong irng voi phan chenh lech,
Cong Ty CP Viettronics Tan Binh (VTB)
Dia chi: 248A No Trang Long, P.12, Q.Binh Thanh, TPHCM
Bao cao tai chinh hop nhih
cho quy 4 k~t thuc ngay 31112/2020
Nguyen t~c va phtro'ng phap ghi nh~n cac khoan dl}' phong phai tra
Gia tri diroc ~hi nhan cua m(>tkhoan du phong phai tra I~ gia tri duoc uoc tinh hop Iy nhat ve k?6an tien
se phai chi de thanh toan nghia vu no hi~n tai tai ngay ket thuc ky ke toan nam hoac tai ngay ket thuc ky
k~to an giira nien d(>.
Chi nhtrng khoan chi phi lien quan d~n khoan du phong phai tra da I~p ban d~u moi duoc bu d~p bang
khoan du phong phai tra d6.
Khoan chenh lech gitta s6 dir phong phai tra da I~p a ky k~ toan tnroc chira sir dung h~t Ian hon s6 du
phong phai tra I~p a ky bao cao duoc hoan nhap ghi giam chi phi san xuat, kinh doanh trong ky trir
khoan chenh lech Ian hon cua khoan du phong phai tra ve bao hanh cong trinh xay I~p diroc hoan nhap
vao thu nhap khac trong ky.
Nguyen t~e ghi nh~n van chi! so' hfru
V6n d~u nr cua chu sa hftu duoc ghi nhan theo s6 v6n thirc g6p cua chu sa hfru.
Thang dir v6n c6 ph~n duoc ghi nhan theo s6 chenh lech Ian hon hoac nho hon giira gia thuc t~ phat
hanh va menh gia c6 phi~u khi phat hanh c6 phieu I~n d~u, phat hanh b6 sung hoac tai phat hanh c6
phieu quy.
V6n khac cua chu sa huu duoc ghi theo gia tr] con lai giita gia tri hop Iy cua cac tai san ma doanh
nghiep duoc cac t6 clurc, ca nhan khac tang, bieu sau khi tnr (-) cac khoan thue phai n(>p(neu c6) lien
quan d~n cac tai san duoc tang, bieu nay; va khoan b6 sung tir k~t qua hoat d(>ngkinh doanh ]
C6 phieu quy la c6 phieu do Cong ty phat hanh va sau do mua lai. C6 phieu quy duoc ghi nhan theo gia
tri thirc t~ va trinh bay tren Bang Can d6i k~ toan la mot khoan ghi giam v6n chu sa hflu.
N
C6 tire phai tra cho cac c6 dong diroc ghi nhan la khoan phai tra trong Bang Can d6i k~ toan cua Cong ty
sau khi c6 thong bao chia c6 nrc cua Hoi d6ng Quan tri Cong ty.
r.~
Lei nhuan sau thue chua phan ph6i la s6 loi nhuan nr cac heat d(>ngcua doanh nghiep sau khi tnr (-) cac
khoan dieu chinh do ap dung h6i t6 thay d6i chinh sach k~ toan va dieu chinh h6i t6 sai s6t trong y~u cua
cac nam truce.
'1
Nguyen t~e va phuong phap ghi nh~n doanh thu
Doanh thu ban hang
Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac dieu kien sau:
- Ph~n Ian rui ro va loi ich gan lien voi quyen sa hflu san pham hoac hang h6a da duoc chuyen giao cho
nguoi mua;
- Cong ty khong con nam gift quyen quan Iy hang h6a nhir ngiroi sa htru hang h6a hoac quyen kiern scat
hang h6a;
- Doanh thu diroc xac dinh tuong d6i chac chan;
- Cong ty da thu duoc hoac se thu duoc lei ich kinh t~ tir giao djch ban hang;
- Xac dinh diroc chi phi lien quan d~n giao dich ban hang ;- ';'
Doanh thu cung cdp dich v¥
Doanh thu cung dp dich vu duoc ghi nhan khi ket qua cua giao djch do duoc xac dinh m(>teach dang tin
cay, Twang hop viec cung dp dich vu lien quan d~n nhieu ky thi doanh thu diroc ghi nhan trong ky then
ket qua phan cong viec da hoan thanh van ngay I~p Bang Can d6i k~ toan cua ky d6. K~t qua cua giao
dich cung dp dich vu duoc xac dinh khi thoa man cac dieu kien sau:
- Doanh thu diroc xac dinh nrong d6i chac chan;
- C6 kha nang thu diroc lei ich kinh t~ nr giao dich cung dp dich vu do;
Cong Ty CP Viettronics Tan Blnh (VTB)
Dja chi: 248A No Trang Long, P.12, Q.Binh Th~nh, TPHCM
Bao cao tai chinh hop nh5t
cho quy 4 kSt thuc ngay 31/1212020
- Xac dinh duoc ph~n cong viec da hoan thanh vao ngay I~p Bang can d6i k€ toan;
- Xac dinh duoc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung dp dich vu do
Ph~n cong viec cung dp dich vu da hoan thanh diroc xac dinh thee phuong phap danh gia cong viec
hoan thanh.
Doanh thu hoat Q(Jngtai chinh
Doanh thu phat sinh tir tien lai, ti€n ban quyen, c6 tire, IQ"inhuan duoc chia va cac khoan doanh thu heat
d¢ng tai chinh khac duoc ghi nhan khi thoa man d6ng thai hai (2) di€u kien sau:
- Co kha nang thu duoc IQ"iich kinh t€ ill giao dich do;
- Ooanh thu duoc xac dinh nrong d6i chac chan,
C6 tire, IQ"inhuan duoc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6 tire hoac diroc quyen nhan
IQ"inhuan nr viec gop von.
Nguyen t~c va phuo'ng phap ghi nhan chi phi tai chinh
Cac khoan chi phi diroc ghi nhan vao chi phi tai chinh gom:- Chi phi hoac cac khoan 16 lien quan d€n cac hoat d¢ng d~u tu tai chinh;
- Chi phi cho yay va di yay von;- Cac khoan 16do thay d6i tY gia h6i doai cua cac nghiep vu phat sinh lien quan d€n ngoai te;
- 0\1" phong giam gia d~u nr chirng khoan.
Cac khoan tren duoc ghi nhan theo tong s6 phat sinh trong ky, khong bu tnr voi doanh thu hoat dong tai
chinh.-9
Nguyen t~c va phirong phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~
thu nh~p doanh nghiep hoan lai
Chi phi thue thu nhap doanh nghiep hien hanh duoc xac dinh tren co sa thu nhap chiu thue va thue su§t
thu€ TNDN trong narn hien hanh.
Chi phi thue thu nhap doanh nghiep hoan lai duoc xac djnh tren co sa s6 chenh lech tarn thai duoc kh§u
tnr, s6 chenh lech tarn thai chiu thu€ va thu€ suat thu€ TNDN.
CO'50>I~p bao cao tai chinh h9'P nh~t
.l
Bao cao tai chinh h9'P nhat dU'9'ctrinh bay bang 86ng Viet Nam (VND), theo nquyen tac qia g6c vaphu h9'Pvoi cac chuan rnuc Ke toan Vi$t Nam, H$ th6ng Ke toan Viet Nam va cac quy dinh hienhanh khac v~ Ke toan c6 lien quan.
Bao cao theo bQ ph~n
B¢ phan kinh doanh bao g6m b¢ phan theo linh Vl!C kinh doanh va b¢ phan theo khu Vl!C dia IY.
B¢ phan theo linh Vl!C kinh doanh la mot b¢ phan co th~ phan biet duoc cua Cong ty tham gia vaoqua trinh san xuat hoac cung cap san pharn, dich VI,! rieng le, mot nhorn cac san pharn hoac cacdich VI,! co lien quan rna b¢ phan nay co rui ro va 19'iich kinh te khac voi cac b¢ phan kinh doanhkhac. i' '~
BO phan theo khu Vl!C dia Iy la mot b¢ phan co th~ phan biet dU'9'c cua Cong ty tham gia vao quatrinh san xuat hoac cung cap san pharn, dich VI,! trong pharn vi mOt moi trU'ong kinh te cu th~ rna b¢phan nay c6 rui ro va 19'iich kinh te khac voi cac be phan kinh doanh trong cac mol trU'ong kinh tekhac,
BEm liEm quan
Cac ben duo'c coi la lien quan neu mOtben c6 kha nang ki~m scat noac anh hU'ang dang k~ d6i voiben kia trong viec ra quyet dinh cac chinh sach tai chinh va heat dOng.
Cong Ty CP Viettronics Tan Binh (VTB)
Dja chi: 248A Na Trang Long, P.12, Q.Binh Th~nh, TPHCM
Bao cao tai chinh hop nh~t
cho guy 4 k@tthuc ngay 31112/2020
PhU'O'ng phap I~p bao cao tal chinh hop nhilt
Bang can dbi kil toan hop nhilt
Bang can d6i k~ toan hop nhat dU'O'cIi;lptren co sa hop nhat Bang can d6i k~ toan cua Cong ty meva Cong ty con theo tCmg khoan muc b~ng each c¢ng cac khoan rnuc tuonq dU'O'ngcua tai san, nopha: tra, v6n chu sa hCfutheo nquyen tac:
- 86i voi cac khoan rnuc khong phai dieu chlnh thl duoc c¢ng true ti~p d~ xac dinh khoan rnuctU'O'ngdU'O'ngcua Bang can d6i k~ toan hop nhat.
- 86i vcYicac khoan muc pha: dieu chlnh du'oc thuc hien dieu chlnh sau do rnoi c¢ng d~ hop nhatcac khoan rnuc nay va trlnh bay tren Bang can d6i k~ toan hop nhat. Cac chi tieu da duoc dieuchlnh lien quan d~n Bang can d6i k~ toan hop nhat cua Conq ty g6m:
+ Cac khoan dau tu cua Conq ty me voi Conq ty con.+ LO'iich cua co dong thieu s6.+ Cac khoan phai thu, phai tra giCfaCong ty me voi Cong ty con.+ Cac khoan lai, 10chua thuc su phat sinh tCl'cac giao dich n¢i bo.
Bao cao kilt qua kinh doanh hop nhilt
Bao cao k~t qua hoat d¢ng kinh doanh hop nhat dU'O'clap tren CO' sa hop nh~t cac Bao cao k~t quaheat d¢ng kinh doanh cua Cong ty me va Cong ty con theo tCl'ngkhoan rnuc b~ng each c¢ng cackhoan muc tU'O'ngdU'O'ngtheo nquyen tac:
- 86i voi cac khoan rnuc khong phai dieu chlnh thi duoc c¢ng true tiep d~ xac djnh khoan rnuctU'O'ngdU'O'ngcua Bao cao k~t qua heat d¢ng kinh doanh.
- 86i voi cac khoan rnuc phai dieu chlnh duoc thuc hien dieu chlnh sau d6 rnoi c¢ng d~ hop nhatva trlnh bay Bao cao k~t qua hoat d¢ng kinh doanh hop nhat. Cac chi tieu da dU'O'cdieu chlnh lien.quan d~n hop nh~t Bao cao k~t qua heat d¢ng kinh doanh cua Cong ty g6m:
+ Doanh thu ban hang, gia v6n hang ban giCfaCong ty me va Cong ty con.+ Doanh thu heat d¢ng tal chinh, chi phi hoat d¢ng tai chinh giCfaConq ty me va Cong ty con.+ LO'iich cua co dong thieu s6 trong IO'inhuan sau thue thu nhap doanh nqhiep.+ Cac khoan lai, 10chua thuc Sl,l' phat sinh tCl'cac giao dich noi b¢ giCfaCong ty me va Cong ty con.
~..•.. ...•.
Cong Ty CP Viettronics Hm Blnh (VTB)
248A NO' Trang Long - Q. Binh Thanh - TP. H6 Chi Minh
Bao cao tai chinh hop nhat
cho guy 4 ket thiic ngay 31/12/2020
1 TlEN Dan vi tinh : d6ng
31/12/2020 01/01/2020
Ti~n
Cac khoan tuong duong tien
Ci)ng
1,750,371,614
16,139,413,419
3,728,863,014
14, I00,000,000
17,889,785,033 17,828,863,014
2 cAc KHoAN DAu TV TAl CHiNH
31112/2020 31112/2020 0110112020 01/01/2020
Gia g6c Gia tri hop Iy Gia goc Gia tri hop Iy
D~u ill nam gifr den ngay dao han (ti~n gui ngan h:__ I...:..,5:..-0:..-0:...,0_0.:..,:0,_00_0__ ....;I,:.:..5.::....00:..:.,0.:....0....:.0:...,0...:,0.::....0__ 2_5...:..,5:..-0_0:...,0_0....;0,_00_02.:..,:5,.::....50_0...:..,0_0_0:....,0_00_
Ci)ng 1,500,000,000 1,500,000,000 25,500,000,000 25,500,000,000
3 HANG TON KHO
Hang mua dang di duong
Nguyen lieu, v~t lieu
C6ng cu, dung cu
Chi phi san xuat kinh doanh do dang
Thanh pham
Hang hoa
Hang giri di ban
Ci)ng gia g6c hang t6n kho
31112/2020 01/01/2020
Gia g6c Gia gbc
28,300,765
18,249,006,090 15,613,661,939
286,318,179 402,786,720" -. .'-65,678,679,893 61,269,029,426
26,913,395,669 59,259,830,282
96,675,065~
111,224,074,896 136,573,609,138 I
- Gia tri ghi s6 cua hang t6n kho dung d~ the chap, earn c6, dam baa cac khoan no phai tra: 0 d6ng!,
)
4 TANG, GIAM TAl SAN CO DJNH HO'U HiNH]
May moc, \'
Nha cira, thiet bi, plnrong Phuong tien VT, TSCD him hinhCong
vat kien true tien VT, truyen truyen dan khac
dan
Nguyen gia
se du d:'tu narn 52,510,112,131 26,123,972,653 7,141,862,322 111,118,571 85,887,065,677
se tang trong ky 6,419,267,284 6,419,267,284
- Mua trong ndm 6,419,267,284 6,419,267,284
-DTXDCB
haem thanh
- Tang khac
sb giarn trong nam 135,089,818 420,928,273 556,018,091
se dir cuoi ky 52,510,112,131 32,408,150,119 6,720,934,049 111,118,571 91,750,314,870
Gia tr] hao rnon luy k~ ;.•.. ~~~
se dir d:'tu nam 36,003,957,953 25,769,962,397 4,754,534,825 111,118,571 66,639,573,746
se tang trong ky 1,491,218,880 577,890,530 387,175,698 2,456,285,108
- Khliu hao trong kY 1,491,218,880 577,890,530 387,175,698 2,456,285,108
- Tang khac
sb giam trong ky 178,741,628 417,420,584 596,162,212
- Giam khac 178,741,628 417,420,584 596,162,212
sb dtr cu6i ky 37,495,176,833 26,169,111,299 4,724,289,939 111,118,571 68,499,696,642
Gia tr] con l~i
Tai ngay d:'tu nam 16,506,154,178 354,0 I0,256 2,387,327,497 19,247,491,931
Tai ngay cu6i ky 15,014,935,298 6,239,038,820 1,996,644, 11O 23,250,618,228
Page 1
Cong Ty CP Viettronics Tan Blnh (VTB)
248A No Trang Lone; - Q. Blnh Thanh - TP. H6 Chi Minh
Bao cao tlii chinh hop nhat
cho guy 4 ket thuc ne;ay 31/12/2020
- Gia tri con lai cu6i nam cua TSCf)HH da dung th6 chap, earn c6 dam bao cac khoan vay
- Nguyen gia TSCf)HH cuoi narn da kh.1u hao h6t nhung v§n con sir dung:
- Nguyen gia TSCf) cuoi nam cho thanh Iy:
- Cac earn k6t v~ viec mua, ban TSCf) hiru hinh e6 gia tri Ian trong tuong lai:
14,377,575,926
47,567,548,283
5 TANG, GIAM TAl sAN CO DINH VO HINH
Quyen sir dungdiit Quyen phat hanh
Phan mern
may tinh, khac.;
Ban quyen,
bllng sang che
Nguyen gia
S6 du dl1u nam
S6 tang trong ky
S6 giam trong ky
S6 du cuoi ky
Gia tr] hao men luy kS
S6 du dl1u narn
S6 tang trong ky
- Kh6u hao trong ky
- Tiing khdc
S6 giam trong ky
S6 du eu6i ky
Gia tr] con I~i
Tai ngay dl1u nam
Tai ngay cu6i ky
26,132,193,780 890,561,445
d6ng
d6ng
d6ng
d6ng
Cong
27,022,755,225
26,132,193,780 890,561,445 27,022,755,225
6,297,444,714 890,561,445 7,188,006,159
607,725,432 607,725,432
6,905,170,146 890,561,445 7,795,731,591
19,834,749,066 19,834,749,066
.~,"
19,227,023,634
6 CHI PHi TRA TRU6c
a./ Ng~n han
Cac khoan khac
b./ Dai han
Cac khoan khac
CQng
31112/2020
4,451,742,326
4,451,742,326
3,968,134,295
3,968,134,295
19,227,023,634
01/01/2020
3,191,025,447
3,191,025,447
5,933,0 I0,322
5,933,0 I0,322
r'\!
l
8,419,876,621 9,124,035,769.;
31112/2020 Tang trong ky Giam trong ky 01/01/2020
170,000,000 22,928,034,590 56,352,919,019 33,594,884,429
170,000,000 22,928,034,590 56,352,919,019 33,594,884,429
5,500,000,000 11,777,000,000 17,277,000,000
5,500,000,000 11,777,000,000 17,277,000,000
7 VAY vA N<)THUE TAl CHiNH
Vay ngan hanCQng
Vay dai han
CQng
9 CHI PHi PHAI TRA
31112/2020
a./ Ng~n han
Cac khoan trich truce khac
CQng
24,183,412,470
01/01/2020- .
2,734,700,374
24,183,412,470 2,734,700,374
10 PH A] TRA. KHAc
a./ Ng~n han
Cac khoan phai tra, phai n9P khac
31112/2020
8,852,469,294
8,852,469,294
-0110 l/Z020
498,035,991
498,035,991
Page 2
Cong ty CP Viettronics Tim Blnh (VTB) Bao cao tfli chinh hop nhat
248A No Trang Long - Q. Blnh Thanh - TP. HiSChi Minh cho guy 4 ket thtic ngay 31/12/2020
a./ Dai han 7,096,216,852 6,234,387,333
Cac khoan phai tra, phai n9P khac 7,096,216,852 6,234,387,333
CQng 15,948,686,146 6,732,423,324
11 VON CHU so HUll
a) Bang dai chi~u bi~n dQng cua van chu sir hiru
Don vi tinh: VND
Thang dtr vBn cii VBn khac cua Quy d§u tu phat LNST clura phan
VBn g6p ciia CSH ph§n CSH cii phi~u quy tri~n phBi Cac khoiin rnuc khac
SB dir d§u 119,820,500,000 69,032,627,878 (23,422,354,183) 8,369,127,957 29,866,348,668
nam trlr6'c
Hmg vbn trong
nam truce
U'ii trong nam 12,512,498,016
truce
Tang khac (100,690,209) 882,972,556
Giarn vbn
trong narn truce
Chia c6 nrc
trong narn
Giarn khac (198,727,587) (20,534,109,671 )
SB du cuBi 119,820,500,000 69,032,627,878 (23,523,044,392) 9,053,372,926 21,844,737,013
nam trurrc,~
Tang v6n trong -I
narn nayf
Lai trong narn nay 19,672,555,586.-::~
~
Tang khac 676,760,553
Giarn v6n trong
nam nay
Giarn khac (20,993,684,230)
sa du cuBi ky 119,820,500,000 69,032,627,878 (23,523,044,392) 9,730,133,479 20,523,608,369
b) Chi ti~t van d§u tir cua chu so' hii'u
V6n g6p cua T6ng Cty CP DT&TH Vi~t Nam
V6n g6p cua cac c16ituong khac
CQng
3111212020 %
66,549,600,000 55.54%
53,270,900,000 44.46%
119,820,500,000 100%
01/01/2020 %
66,549,600,000 55.54%
53,270,900,000 44.46%
119,820,500,000 100%
Page 3
Cong 'Ty CP Viettronics Tan Blnh (VTB)
248A No Trang Long - Q. Binh Thanh - TP. H6 Chi Minh
Doanh thu ban hang, cung dp dich vu
Ci)ng
Bao cao tai ehinh hop nh~t
cho guy 4 ket thiic ngay 31/12/2020
Nam nay Narn truce
119,820,500,000 119,820,500,000
119,820,500,000 119,820,500,000
11,804,520,000 17,566,780,000
Cu6i nam D§u narn
12,000,000 12,000,000
11,982,050 11,982,050
11,982,050 11,982,050
1,177,530 1,177,530
1,177,530 1,177,530
10,804,520 10,804,520
10,804,520 10,804,520
10,000 10,000-<·".,.'" .
31112/2020 31/1212019
463,075,459,870 367,903,532.544 ~
463,075,459,870 367,903,532,544)...
I
31112/2020 31112/2019 I
,E
6,737,389,280 8,344,319,701 ,-
6,737,389,280 8,344,319,701.1
c) Cac giao djch v~ van v6'i cac chii so· hiru va phan phai c6 tire, chia lQ'inhuan
-v6n d~u nr cua chu s6 hflu
+ V6n g6p d~u nam
+ V6n g6p tang trong kY
+ V6n g6p giarn trong ky
+ V6n g6p cuoi ky
- C6 tire, loi nhuan dll phan ph6i
d) C6 phieu
S6 hrong c6 phieu dang ky phat hanh
S6 luong c6 phieu dll ban ra cong chung
- c6phieu ph6 thong
- c6 phieu uu alii
S6 hrong c6 phieu duoc mua lai
-cs phieu ph6 thong
- c6 phieu uu alii
S6 hrong c6 phieu dang luu hanh
- c6 phieu ph6 thong
- c6 phieu uu alii
- Menh gia c6 phieu dang hru hanh (d6ng / C6 phieu)
12 TONG DOANH THU BAN HANG VA CUNG cAp DICH Vl,J
13 cAc KHoAN GIAM TRU DOANH THU
Hang ban bi tra lai, chiet khau thuong mai, ....
C(lng
14 GIA VON HANG BAN
31112/2020 31112/2019
Gia v6n cua thanh pham dll ban
C(lng
320,568,921,436 234,623,249,993
320,568,921,436 234,623,249,993
15 DOANH THU HO~T DONG TAl CHINH
31112/2020 31112/2019
Lai tien giri, ti€n cho vay
Lai ban cac khoan d~u nr
C6 tire, loi nhuan diroc chia
Lai chenh lech tY gia
Lai ban hang tra cham, chiet khau thanh toan
Doanh thu hoat d9ng tai chinh khac
Ci)ng
749,869,204 2,774,564.934;- r
135,382,934 499,660,141
4,766,558 164,689,692
890,018,696 3,438,914,767
16 CHI PHi TAl CHiNH
31112/2020 31112/2019
Lai ti€n vay 1,297,726,680 1,325,435,313
Page 4
CongTy CP Viettronics Tan Blnh (VTB)
248A No Trang Long - Q. Binh Thanh - TP. Ho Chi Minh
Bao cao tai chinh hop nh~t
eho guy 4 ket thuc ngay 31/12/2020
ChiSt khau thanh toan, lai ban hang tra cham
L6 chenh lech tY gia
DI,T phong giam gia chirng khoan kinh doanh va t6n that d~u tu
Chi phi tai ehinh khac
Cac khoan ghi giam chi phi tai ehinh
C(lng
(2,660,040)
82,629
1,073,454,607
7,577,953
1,295,149,269 2,406,467,873
17 THU NI4P KHAc
31112/2020
54,533,826Cac khoan khacC(lng
31/12/2019
302,228,614
54,533,826 302,228,614
18 CHI PHi KHAc
31112/2020
513,544,785Cac khoan khacC(lng
31/12/2019
60,755,019
513,544,785 60,755,019
18 CHI PHi BAN HANG vA CHI PHi QUAN LY DOANH NGHI~P
31/12/2020
a./ Chi phi san xuftt, kinh doanh theo y~u t6
Chi phi nguyen lieu, v~t li~u
Chi phi nhan cong
Chi phi kh~u hao tai san e6 dinh
Chi phi djch vu mua ngoai
Chi phi khac bang ti€nC(lng
45,489,045,645
29,420,032,989
3,064,010,540
72,966,215,037
8,397,761,783
31/12/201"9"-.
228,028,601,246
28,592,015,669
4,170,580,689
12,179,712,069
63,375,889,461
159,337,065,994 336,346,799,134\
19 CHI PHi THUt THU NH.:\P DOANH NGHI~P H[~N HANH
31112/2020
Chi phi thue TNDN hien hanhC(lng
6,700,660,288
31/12/2019
5,944,013,817
6,700,660,288 5,944,013,817
21 CONG cu TAl CHiNH
Quan Iy rui ro van
- Cong ty quan Iy nguon v6n nham dam bao ring Cong ty c6 th€ vira hoat dQng lien tuc vira t6i da h6a 19'iIch cua cac
e6 dong thong qua t6i uu h6a s6 dir nguon v6n va cong no.
- C~u true v6n cua Cong ty g6m phan v6n thuoc so hiru cua cac e6 dong cua cong ty my (bao g6m v6n gop, cac quy
du tru va 19'inhuan sau thue chira phan phoi) va von thuoc sc hiru cua cac e6 dong thieu s6 tai cac Cong ty con.
Cac ehinh sach ke toan chu yeu
Chi ti~t cac chinh sach k~ toan chu y~u va cac phuong phap rna Cong ty ap dung (bao g6m cac tieu chi d€ ghi nhan,
co so xac dinh gia tri va co sO'ghi nhan cac khoan thu nhap va chi phi) d6i voi nrng loai tai san tai chinh, cong no tai
chinh va cong C1,l von duoc trinh bay chi ti~t tai Thuyet minh.
- Gia tri h9'P Iy cua tien mat va tien giri ngan han duoc xac dinh tuong Quang voi gia tri ghi s6.
- Gia tri hop Iy cua cac khoan phai thu duoc danh gia tren kha nang tra no cua tung khach hang, Cong ty se tree tinh
du phong cho ph~n khong thu h6i duoc,
- Gia tri h9'P Iy cua cac khoan d~u tir chung khoan da niern y~t can cir VaGgia dong cira cua SO'giao dich cluing
khoan tai ngay k~t thuc narn tai chinh, D6i voi cac khoan d~u tu chung khoan chua niern y~t nhung c6 giao dich
thuong xuyen thi gia tri hop Iy duoc xac dinh la gia blnh quan cung dp boi ba cong ty chung khoan tai ngay k~t thuc
narn tai chfnh.
Page 5
Cong'Ty CP Viettronics Tan Bmh (VTB) Bao cao tal chinh hop nh§t
248A Na Trang Long - Q. Blnh Thanh - TP. Ho Chi Minh cho guy 4 ket thuc ngay 31/12/2020
Ngoai tnr cac khoan neu tren, Cong ty chua danh gia gia trj hop Iy cua tai san tai chinh va cong no tai chinh tai ngay
k~t thuc nien dQ k~ toan do Thong tir 210 yeu du ap dung Chuan muc bao cao tai chinh Quoc t~ v~ viec trinh bay
bao cao tai chinh va thuyet minh thong tin d6i voi cong cu tai chinh nhung khong dira ra huang d~n tirong dirong cho
viec danh gia va ghi nhan cong cu tai chinh bao g6m ca ap dung gia tri hop ly, nham phu hop voi Chu~n mire bao
cao tai chinh Quoc t~.
Tuy nhien, Ban T6ng Giam d6c danh gia gia tri hop Iy cua cac tai san tai chinh va no phai tra tai chinh nay khong c6
sir khac biet trong y~u so voi gia tri ghi s6 vao ngay k~t thuc nam tai chinh.
Quiln Iy rul ro tai chinh
Rui ro tai chinh bao gom rui ro thi tnrong (bao g6m rui ro tY gia, rui ro Hli su~t va rui ro v~ gia hang h6a), rui ro tin
dung, rui ro thanh khoan va rui ro lili suat cua dong ti~n. Cong ty khong thuc hien cac bien phap phong ngira cac rui
ro nay do thieu thi tnrong mua cac cong Cl,l tai chinh nay.
Ouan Iy rui ro th] trU'o>ng
HO(;1tdong kinh doanh cua Cong ty se chu yeu chiu rui ro khi c6 su thay d6i v~ tY gia hoi doai. Cong ty khong thuc
hien cac bien phap phong ngua rui ro nay do thieu thi truong mua cac cong cu tai chinh.
Quan If tisi ro ty gia
Cong ty thuc hien mot s6 cac giao dich c6 g6c ngoai t~, theo do, Cong ty se chiu rui ro khi c6 bien dong v~ tY gia.
Cong ty khong thuc hien bien phap dam bao do thieu thi tnrong mua cac cong cu tai chinh nay.
Quan If rui ro ve gia
Cong ty chiu rui ro v~ gia cua cong cu von phat sinh tu cac khoan d~u nr vao cong cu von. Cac khoan d~u ttr vao '0'._
cong cu v6n diroc n~m giu khong phai cho muc dich kinh doanh ma cho rnuc dich chien luoc lau dai. Cong ty khong
c6 y dinh ban cac khoan d~u tu nay.
Quan If nsi ro ve gia hang h6a
Cong ty mua nguyen v~t lieu, hang h6a nr cac nha cung dp trong va ngoai nuoc d€ phuc vu cho heat dong san xuat
kinh doanh. Do vay, Cong ty se chiu rui ro tir viec thay d6i gia ban cua nguyen v~t lieu, hang h6a. Cong ty khong
thirc hien cac bien phap phong ngira rui ro nay do thieu thi tnrong mua cac cong cu tai chinh nay.
Quan Iy rui ro tin dl,mg
Rui ro tin dung xay ra khi mot khach hang hoac d6i tac khong dap irng duoc cac nghia vu trong hQ'Pd6ng d~n d~n
cac t6n th~t tai chinh cho Cong ty. Cong ty c6 chinh sach tin dung phu hQ'Pva thuong xuyen theo doi tlnh hinh d€ .
danh gia xem Cong ty c6 chiu rui ro tin dung hay khong, do do Cong ty khong c6 b~t ky rui ro tin dung trong y~u nao
voi cac khach hang hoac d6i tac.
Quan Iy rui ro thanh khoan
Muc dich quan Iy rui ro thanh khoan nham dam bao du nguon von d€ dap irng cac nghia vu tai chinh hien tai va
trong nrong lai. Tinh thanh khoan cling duoc Cong ty quan Iy nham dam bao mire phu troi gitra cong no d~n han va
tai san d~n han trong ky a rmrc c6 th€ diroc kiem scat d6i voi s6 v6n ma Cong ty tin rang co th€ t(;10ra trong ky do.
Chinh sach cua Cong ty la theo dol thirong xuyen cac yeu du v~ thanh khoan hien t(;1iva dlJ ki~n trong tuang lai
nh~m dam bao Cong ty duy trl du muc dlJ phong ti~n m~t, cac khoan yay va du v6n ma cac chu sa huu cam k~t g6p
nh~m dap lmg cac quy dinh v~ tinh thanh khoan ng~n h(;1nva dai h(;1nhan.
Bang duai day trlnh bay chi ti~t cac muc dao h(;1ntheo hQ'pd6ng con l(;1id6i vai cong nQ'tai chinh phi phai sinh va
thai h(;1nthanh toan nhu dil duQ'c th6a thu~n. Bang duai day duQ'c trlnh bay dlJa tren dong ti~n chua chi~t kh~u cua
cong nQ'tai chinh tinh theo ngay sam nh~t ma Cong ty phai tra.
Ban T6ng Giam d6c danh gia rui ro thanh khoan a mu'c th~p. Ban T6ng Giam d6c tin tuang r~ng Cong ty c6 th€ t(;10
ra du ngu6n ti~n d€ dap ung cac nghla V\l tai chinh khi d~n h(;1n.
Bang sau day trlnh bay chi ti~t muc dao h(;1ncho tai san tai chinh phi phai sinh. Bang duQ'c I~p tren co sa muc dao
h(;1ntheo hQ'Pd6ng chua chi~t kh~u cua tai san tai san tai chinh g6m lili tu' cac tai san d6, n~u c6.Vi~c tr1nh bay thong
tin tai san tai chinh phi phai sinh la dn thi~t d€ hi€u duQ'c vi~c quan Iy rui ro thanh khoan cua Cong ty khi tinh thanh
khoan duQ'c quan Iy tren co sa cong nQ'va tai san thu~n.
(
\
22 NHUNG THONG TIN KHAc
1. Thong tin v~ cac ben lien quan :
a.) Cac ben lien quan :
- C6 Ph~n CP CNTT VTB
Moi quan he
C6ng ty can
Sa hCl'u van
3,150,300,000
TY Ie theo G8KK[
51.00%
Page 6
,Cong Ty CP Viettronics Tan Blnh (VTB)
248A NO' Trang Long - Q. Blnh Thanh - TP. Ho Chi Minh
Bao cao tai chinh hop nhat
cho quy 4 ket thuc ngay 31/12/2020
- Cong ty CP Vitek - VTB Ha NQi
- Cong ty CP Thirong Mai 1S -VTB
Conq ty con
Cong ty con
3,060,000,000 81.86%
3,500,000,000 7000%
b.) Trong nam Cfmg ty co cac giao djch vO'icac ben lien quan nhir sau :
Ben lien quan
- Cong ty CP CNTT VTB
Giao djch
VTB ban hang
VTB kinh doanh khac
Phat lai no qua han
VTB rnua hang
Giao dich khac
Gia tr] giao djch
(VNO)
20,321,983,322
48,170,924
209,357,634
2,399,781,697
11,453,426
- Cong ty CP Vitek - VTB Ha NQi VTB ban hang
Hang ban bi tra lai
VTB kinh doanh khac
605,358,259
3,767,418,426
46,068,427
- Cong ty CP Thirong Mai 1S -VTB VTB ban hang
VTB kinh doanh khac
Phat lai no qua han
3,016,124,809
284,034,833
432,795,310
c.) Cho d~n ngay I~p Bao cao tai chinh, cac khoan chua duoc thanh toan giu'a cac ben lien quan nhtr sau :"
Phal thu cac ben lien quan
- C6 Phan CP CNTT VTB
Gia tr] (VN£»
Phai thu khach hang 7,027,156,361
- Cong ty CP Vitek - VTB Ha NQi
Phai thu khach hang 9,191,235,629
- Cong ty CP Thirong Mai 1S -VTB
Phai thu khac 11.550,000,000
2. Bao cao b(l ph~n :
Bao cao theo Iinh vue kinh doanh
Hien tai hoat dQng san xu~t kinh doanh cua Cong ty chu y~u t~p trung vao mot nhorn san pharn dien may
dan dung, khong phai la doanh nghiep hoat dQng da nganh nghe, cung dp nhieu nhom san pham va dich vu,
do d6 Ban T6ng giam d5c quyet djnh chua ap dung Bao cao bQ phan theo llnh V\fC kinh doanh.
Bao cao theo khu Vl}'C dja Iy
San pham cua Cong ty chu y~u diroc tieu thu tai cung mot khu vue dia ly, khong c6 sir khac biet dang k~
v@loi ich kinh t~ hay chiu rui ro, do d6 Ban T6ng giarn d5c cling quyet djnh chua ap dung Bao cao bQ phan
theo khu V\fC dia IY.
3. s6 li~u so sanh :
S5 lieu so sanh la s5 lieu tren Bang can d5i k~ toan tai ngay 31/12/2019, s5 lieu tren Bao cao k~t qua heat
aQng kinh doanh va Bao cao hru chuyen ti@nt~ cung ky nam truce, aa duoc soat xet va kiem toan boi
Cong ty TNHH Ki~m Toan va Tu V~n UHY,
Ngay J 4 thang 0 J ndm 202 J
K~ toan trurrng
Page 7
Cdng Ty cs Ph~n Viettronics Tan Binh (VTB)Dia chi: 248A No Trang Long, P.12 , Q. Binh Thanh , TP H6 Chi Minh
GIAITRINHVE VIEC CHENH LECH TANG HON 10% GIUA 2 KY
. . BAo cAo
Kinh girl : - SO'Giao Djch Chung Khoan TP HCM- UBCK Nha mnrc
Cong Ty Co Phan Viettronics Tan Binh (VTB) giai trlnh ket qua san xuat kinh doanh04.2020 tang so voi 04.2019 nhu sau :
1.1 K~t qua kinh doanh bao cao riemg :
- Lc;1inhuan sau thue quy 4/2020: 5,23 ty dong.- Lc;1inhuan sau thue quy 4/2019: 2,16 ty dong.
'.
2.1 K~t qua kinh doanh bao cao hop nh~t :
- Loi nhuan sau thue quy 4/2020 : 9,06 ty dong- Lei nhuan sau thue quy 4/2019 : 3,12 ty dong
LQ'i nhuan hop nhM quy 4/2020 tang nhieu so voi cunq ky narn nqoai ta do loinhuan cua cong ty me tang va cac Conq ty thanh vien heat d<)ng kinh doanh ratthuan lQ'ivi v~y loi nhuan tang rat nhieu so voi cunq ky narn nqoai,
Tran tronq.