cong ty co phan vien thong - tin hqc buu dem bao cao...
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CONG TY CO PHAN VIEN THONG - TIN HQC BUU DEM
BAO CAO TAI CHiNII RIENG GIDA MEN DO DA DOC SORT XET
CHO Kt HO3T BONG Tt NGAY 01/01/2018 DEN NGAY 30/06/2018
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• CONG TY CO PHAN VIEN THONG - TIN HQC BYUDItN
• 158/2 ph6 Wing Mai, phuirng QuStnh L6i, quAn Hai BA Tnmg, thanh ph6 HA N6i, Vi6t Nam
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• MVC LVC
• TRANG
• NOI DUNG
• BAO CAO CCU BAN TONG GIAM DOC 1 - 2
• BAO CAO SOAT XET THONG TIN TAI CHiNH GICTA MEN DO 3
• BANG CAN DOI KE TOAN RIENG GICTA MEN DO 4 - 5
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• BAO CAO KET QUA HOAT DONG KINH DOANH RIENG GICTA NIEN DO 6
• BAO CAO LUV CHUYEN TIEN n RIENG GICTA MEN DO 7
• THUYET MINH BAO CAO TAI CHINH RIENG GICTA MEN DO GICTA NIEN DO 8 - 31
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CONG TY CO PHAN VIEN THONG - TIN HQC BU .0 DWI ■ 158/2 pito Hang Mai, phut:mg Qujinh Loi, quail Hai Ba Tnmg, thanh Oa Ha Nei, Viet Nam
11 BAO CAO CI-JA BAN TONG GIAM DOC
Ban Tang Giam doc Cong ty Co Oat' Vien thong - Tin hQc Btru dien (gQi tit la "COng ty") de trinh bao cao nay cOng vdri bao cao tai chinh rieng gift nien de gift then de da duac soar xet cua Cong ty cho kjf hoot dung ttt ngay
11 01/01/2018 den ngay 30/06/2018.
11 HQI DONG QUAN TIUI VA BAN TONG GIAM DOC
Cac thanh vien cita Hei ding Quan tri va Ban Tang Giam dac Cong ty da dieu hanh Cong ty trong kjr va den ngay MI lap bao cao nay giim:
1.-------. s2.5 4 -----
111 Hoi dons Quin trl c.-.on TN
• Ong Nguyen Tri Dung Chit tich HDQT :I CM Ong To Hoai Van Ph6 chit tich HDQT VA
II Ong Ha Thanh Hai Uy vien :"---- Ong Pham Van Hanh try vien `
1111 Ong Nguyen Ngoc Son Uy vien
11 Ong Nguyen The Thinh Uy vien Ong Hoang Anh Lec Uy vien
U Ban Tana Gilm d6c
11 Ong NguyZn Tri Dung Tang Giam dac
11 Ong TO Hoai Van Ph6 Tang Gam dac Ong Nguyen The Thinh Ph6 Tang Giam doc Ong Hoang Anh LOc Ph6 Tang Giam (Mc Ong Ha Thanh Hai Ph6 Tang Giam dac
11 NEtrai dai dien DUD lust
11 Ong Nguyen Tri Dung Chu tich Hei Bong Quan trj kiem Tang Giam (lac
• TRACH NHItM CiJA BAN TONG GIAM DOC
Ban Tang Gam doe Cong ty c6 trach nhiem lap bao cao tai chinh rieng gift nien de gift nien de hang kSt phan Anti II met cach trung thuc va hqp 15, tinh hinh tai chinh rieng gift nien de ding thur ket qua hoot dung kinh doanh rieng
gitta nien de va tinh hinh luu chuyen tin to rieng gitla nien de dm COng ty trong k9. Trong viec lap bao cao tai II chinh rieng gift nien dO gitta nien dO nay, Ban Tang Giam doe dtrac yeu cau phai:
111 • Ltra chQn cac chinh sach ke toan thich hap va dp dung cac chinh sach d6 mot cach 'that quan; • Dua ra cac xet down va uac tfnh met cach hop 1j, va than tang;
III • Neu re cac nguyen tic ke toan thich hap c6 duac tan thu hay khong, c6 nhang Ap dung sai Lech tang y6u can duqc cong be va giai thich trong bao cao tai chinh rieng giaa nien de gift nien de hay khong;
III • Lap bao cao tai chinh rieng gitta nien de gifta nien de ten ca so hoot deng lien tic trU tru&ng hap khong the cho rang °Ong ty se tip tic hoot dung kinh doanh; va
U. Thiet ke va thtrc hien he thong kiem soat nei be met cach hau hieu cho muc dich lap va trinh bay bao cao tai
II chinh rieng gift nien de gitta nien de hap 13", nham han the raj ro va gian Ian.
U Ban Tang Giam dac Cong ty chju trach nhiem dam bao rang so sach ke toan &lac ghi cher) met each phe hap a plan Anh met cach hap ly tinh hinh tai chinh riengift then de cda Cong ty a bat kS, thei diem nao va dam bao rang bao
II
cao tai chinh rieng gift nien de man thu Chun muc Ke toan, Cite de Ke wan doanh nghiep Viet Nam va cac quy dinh phap is, c6 lien quan den viec lap va trinh bay bao cao tai chinh rieng gift then de giita nien de. Ban Tang Giam diic
111 ding chju trach nhiem dam bao an toan cho tai san ctia COng ty va thtrc hien cac bien phap thich hap de ngan chan va phat hien cac hanh vi gian Ian va sai pham khac.
111 Ban Tang Giam Mc cam ket da tuan thtl cac yeu cau neu tren trong viec lap bao cao tai chinh rieng giea nien de gift
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CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIN 158/2 phi') Hang Mai, phuang Quynh L8i, quAn Hai BA Tnmg, thinh pile HA N8i, Vitt Nam
BAO CAO CCJA BAN TONG GIAM DOC (TIEP THEO)
TRACH NH1 M CIJA BAN TONG GIAM DOC (TIEP THEO)
Theo Y kien dm Ban Ting Giam dee bao cao tai chinh rieng giqa nien dO gift then d6 dA phan anh trung thuc va hqp 1y tinh hinh tai chinh rieng giaa nien d8 caa Cong ty tai thai diem ngay 30 thang 06 nam 2018 cling nhu I5et qua hog dOng kinh doanh rieng gift .nien c/0 va cac lutmg luu chuyen tier' rieng gift nien cho kY hog Ong ket thitc ding ngay, phi hop voi cac Chan muc Ke toan, che do Ke town doanh nghitp Vitt Nam va cac qui djnh phap ly c8 lien quan den vitc lAp va trinh bay bao cao tai chinh rieng gift nien
Thay mg Ban Teng Gam dee
Nryen Trf Dung Tong Giant doc Ha NOi, »gay 20 thcing 08 ?Om 2018
2
3 TY
TOAr CO
6 NN1'
vaco CONG TY TNHH KIEM TOAN VACO Thng 12A toa nha Tong Cong ty 319, so 63 Le Van Wong
P. Trung Hoa, Q. CAu GiAy, TP. Ha NOi Tel: (84-24) 3577 0781/ Fax: (84-24) 3577 0787
Website: www.vaco.com.vn
elsTe
50Z0—/VACO/BCSINV2
BAO CAO SOAT XET THONG TIN TAI CHINH CHM NIEN DO
Kinh on-i: Cac co dong, HOi ding Quin trj vit Ban Wing Giam 416c Cong ty CO phan Van thOng - Tin hgc Btru dien
Chung Col da thgc hien soot xet bao cao tai chinh rieng gitta nien dO gitta Men dO kern theo cua Cong ty Co phan Van thong - Tin hoc Btru dien (goi tit la ty"), dugc lap ngay 20/08/2018, td trang 04 din trang 31 bao Bang can dii ki toan rieng gitka nien de tai ngay 30/06/2018, Bao cao kit qui hoot Ong kinh doanh rieng gitta nien de, Bao cao luu chuyin tan to rieng gitta nien de cho k9 hoot deng rir ngay 01/01/2018 den ngay 30/06/2018 va Ban thuyet minh bao cao tai chinh rieng gitta nien de (goi chung la "bao cao tai chinh rieng gitta nien de ").
Trdch nhifm eta Ban Tang Gidm dik
Ban Ting Gam dec Cong ty chju trach nhiem lap va trinh bay trung thgc va hqp 1y bao cao tai chinh rieng giita nien de gitta nien de theo Chuan mgc Ke toan, Chi de Ke toan doanh nghiep Viet Nam va cac quy djnh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh rang gitta Men de gitta nib de va chin trach nhiem v kiem soot nei be ma Ban Ting Giarn d6c xac djnh la can that de dam bio viec lap va With bay bao cao tai chinh rieng gitta nien de lchOng c6 sai sot trong yeu do gian Ian hoac nham tan.
Trach nhifm cult KiIm todn vier,
Trach nhiem cita chfing toi la dua ra ket luan ve bao cao tai chinh rieng gitta nien de clga tren ket qua soot xet ctia Ching t6i. Chung tOi da thgc hien ding viec soot xet theo Chuan mgc Viet Nam ye hqp deng dich vg soot xet so 2410 - Soat xet theng tin tai chinh gitta nien de do Kam toan vien dec lap cua dam vi thgc hien. Cac chart mgc nay yeu cau chung toi Man thir chuan mgc va cac quy djnh ve doo d(rc nghe nghiep, lap ke hooch va thgc hien cuec kiem toan di dot dugc sg dam bio hqp 19 ve viec lieu bao cao tai chinh rieng gitta nien de dm Cong ty c6 con sai sot trong yeti hay khong.
Cong viec soot xet thong tin tai chfnh gida nien de bao gom vac thgc hien cac cuec phong van, chit yeu la pheng van nhitng nguoi chju trach nhiem ye cac van di tai chlnh ke toan, va thgc hien thO tic phan tich va cac thit tic soot xet khac. Met cuec soot xet ve ca ban c6 pliant vi hep han met cuec kiem toan dugc thgc hien theo cac Chuan mgc Kiem town Viet Nam va do v#y khong cho phep citing toi dat dtror sg dam bao rang chung t6i se nhan biet dugc tat ca cac van de tong yeu c6 the dugc phat hien trong met cuec kiem town. Theo de, chting t8i khang dua ra 9 kiin kiem toan.
Kit 1u4n cfia Kam toan viEn
Can ci ten ket qui soot xet cua chung t8i, chung toi kh8ng May c6 van de gi khan chung tOi cho rang bao cao tai chlnh rieng gitta nien de dinh kern khong phan kit trung thgc va hqp 19, tren cac khia conh tong yeu, tlnh hinh tai chinh rieng fida.nien de C6ng ty tai ngay 30/06/2018, ding nhu kit qua hoot Ong kinh doanh rieng gitta nien de va km chuyen tien to rieng gitta nien de dm Cong ty cho k9 hoot deng ttr ngay 01/01/2018 den ngay 30/06/2018, phi hqp yeti Chuan mgc Ke Man, Chi de Ke Man doanh nghiep Viet Nam va cac quy djnh phap 19 c6 lien quan din vac la• v Inh bay bao cao tai chinh rieng gitta nien de.
Biti Nggc Binh Ph6 Tong Giant dOc Gay CN-BKHN Kiim toan se: 0657-2018-156-1 Thay m(ltvd dpi dien cho CONG TY TNHH KIEM TOAN VACO Ha Nqi, way 20 thong 08 'Om 2018
Van phong Ho Chi Minh Lau 6, Ida nha HUD, s6 159 Dien Bien Phei P15, O. Binh Thanh, Tp. HO Chl Minh Tel: (84-28) 3840 6618 Fax: (84-28) 3840 6616
Van phong Hai Phi:mg 499 Quan Toan. P Quan Toan Q.HOng Bang, Tp. Hai Phdng Tel: (84-31) 353 4655 Fax: (84-31) 353 4316
Van phong CiOng Nai SO 79 duortg Ha Huy Giap, P Quyat Thong Tp. Bien Flea, Tinh Dong Nai Tel: (84-61) 382 8560 Fax: (84-61) 382 8560
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CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DItN 158/2 ph6 HO'ng Mai, phutmg Qujrnh Loi, quart Hai Ba Trung, Thinh ph8 Ha Mil, Viet Nam
MAU SO B Ola - DN Ban hanh theo Th6ng to so 200/20141MBIC ngay 22 thang 12 narn 2014 dm B6 Tai chinh
BANG CAN DOI KE TOAN RIENG GIIYA MEN Do Tai ngay 30 thong 06 nom 2018
TAI SAN Ma so
Thuyet minh
So cuoi ky
Dan VND
SO dau ky
A. TAI SAN NGAN HAN 100 1.805.081.009.270 2.386.853.606.050
I. Tien va cac khoin twang dining tien 110 4 129.570.761.306 802.796.517.404 1. Tien 111 39.570.761.306 13.896.517.404 2. Cac khoan ttrcmg throng tien 112 90.000.000.000 788.900.000.000
II. Cac khoin phii thu ngin han 130 1.205.122.211.465 1.256.558.580.972 1. Phai thu ngan han cua khach hang 131 5 1.190.181.764.619 1.233.900.030.172 2. Tra truck cho ngu&i ban ngan han 132 6 12.965.860.730 19.020.266.517 3. Phai thu ngan han khac 136 7 2.777.725.237 6.011.389.630 4. Du phong phai thu ngAn hart kh6 dei 137 8 (803.139.121) (2.373.105.347)
III. Hang din kho 140 9 457.330.768.483 326.381.198.839 1. Hang ton kho 141 458.613.418.656 327.701.930.346 2. Du phang giam gia hang ton kho 149 (1.282.650.173) (1.320.731.507)
IV. Tai sin ngin han khac 150 13.057.268.016 1.117.308.835 1. Chi phi tra truck ngan han 151 10 2.032.022.139 1.099.765.855 2. Thue gia tri gia tang &roc khau trir 152 10.775.236.877 3. Thue vi cac khoan phai thu cua Nha nuac 153 17 250.009.000 17.542.980
B. TAI SAN DAI HAN 200 211.061.196.892 214.098.048.836
I. Cic khoin phai thu dai han 210 312.953.599 222.967.177 1. Phai thu dai han khac 216 7 312.953.599 222.967.177
II. Tai sin 8 dinh 220 122.794.501.783 126.520.683.127 1. Tai san co dixth hau hinh 221 11 48.729.653.759 52.455.835.103
- Nguyen gici 222 189.273.308.275 188.529.014.058 - Gia tri hao mon luy` 223 (140.543.654.516) (136.073.178.955)
2. Tai san co dinh v8 hinh 227 12 74.064.848.024 74.064.848.024 - Nguyen gib 228 81.024.027.224 81.024.027.224 - Gib tri hao mon 1107 kd 229 (6.959.179.200) (6.959.179.200)
III. Tai sin do dang dii ban 240 479.401.500 2.456.042.626 1. Chi phi xay dung ca ban der dang 242 13 479.401.500 2.456.042.626
IV. Cac khoin dim to tai chinh dii han 250 14 84.614.157.337 80.959.555.304 1. DAu to va tong ty con 251 50.000.000.000 50.000.000.000 2. DAu to vao cong ty lien doanh, lien ket 252 20.000.000.000 20.000.000.000 3. Dau to g6p von vi don vi khac 253 15.191.000.000 15.191.000.000 4. Dv phong dau to tai chinh dai han 254 (576.842.663) (4.231.444.696)
V. Tai sin dii han khac 260 2.860.182.673 3.938.800.602 1. Chi phi tra truck dai han 261 10 2.854.925.248 3.938.800.602
2. Tai san thue thu nhap hoan lai 262 5.257.425
TONG CONG TAI SAN (270 = 100 + 200) 270 2.016.142.206.162 2 .600.951.654.886
Cac thuyet minh kern theo mot b0 ph4n hap thank cua boo coo tai chinh rieng gifia nien cla' nay 4
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CONG TY CO PHAN VIEN THONG - TIN HQC BITU DIEN 158/2 phO H6ng Mai, phuang Qujmh Lai, qu'An Hai BA Tn.mg, Thanh ph6 Ha NOi, Viet Nam
MAU SO B Ola - DN Ban hanh theo Thong to s6 200/2014/1'T-BTC ngAy 22 thong 12 nAm 2014 dm BO Ili chinh
BANG CAN DOI KE TOAN RIENG GLO'A NIEN DO (TIEP THEO) Tai ngety 30 tilting 06 nom 2018
NGUON VON
C. NQ PHAI TRA
I. Nq ngAn ban
Ma A
SO
300
310
Thuyet minh
SO cuoi ky
Dan VND
SO dAu ky
1.443.269.661.032
1.434.453.797.561
2.006.858.372.269
1.998.407.374.460 1. Phai tra ngtrai ban ngin hail 311 15 600.273.609.967 466.291.422.746 2. Nguai mua tra ti'en truac ngin han 312 16 29.297.134.608 43.415.427.270 3. Thug va cac khoin phai n6p Nha nuac 313 17 4.255.555.026 72.633.194.623 4. Phai tra ngu&i lao dOng 314 22.549.873.741 106.830.399.064 5. Chi phi phai tra ngin hart . 315 18 25.030.400.100 44.062.182.677 6. Doanh thu chua thuc hien ngan han 318 17.833.321.694 1.358.847.757 7. Phai tra ngin han khac 319 19 17.189.565.052 9.409.474.278 8. Vay va no thud tai chinh ngin han 320 20 698.919.982.754 1.239.524.296.904 9. Du phang phai tra nen han 321 6.434.124.745 6.434.124.745 10. Qu9 khen thtkmg, pink lqi 322 12.670.229.874 8.448.004.396
IL Nq dal ban 330 8.815.863.471 8.450.997.809
1. Chi phi phai tra dai han 333 18 2.690.190.706 2.554.142.919 2. Phil tra dai han khac 337 19 1.125.672.765 896.854.890 3. Quy Oat trien khoa hoc va cong nghe 343 5.000.000.000 5.000.000.000
D. VON CHU SO HfrU (400 = 410) 400 572.872.545.130 594.093.282.617
I. Von chit sZr tau 410 21 572.872.545.130 594.093.282.617 1. V6n gap dm chit sa hull s . , 411 321.850.000.000 321.850.000.000
- CO phieu pho thong có quyin bMu quyet 411a 321.850.000.000 321.850.000.000 2. Th4ng du vOn cO phin 412 2.512.000.000 2.512.000.000 3. Qu9 du to Oat tri'en 418 96.915.896.964 96.915.896.964 4. Loi nhu4n sau thud chua phan ph6i 421 151.594.648.166 172.815.385.653
- LNST chua phan phai lay ki din cuoi 4 truzir 421a 122.170.071.109 7.314.962.176 - LNST chua phein phai 16, nay 421b 29.424.577.057 165.500.423.477
TONG CONG NGUON VON (440 = 300 + 400) 440 2.016.142.206.162 2.600.951.654.886
Nryen Tri Dung Nguyen Ngtic Son Trait Qu6c Tun Tong Giant d6c Ke toan trtrang Ngtrai 14p Ha No, ngay 20 thong 08 nom 2018
Cac thuyit mink kem theo la mOt bO phan hap thank czia bao coo tai chinh rieng girra nien dO nay 5
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CONG TY CO PHAN VIEN THONG - TIN HQC 158/2 ph6 Hang Mai, phutmg QuSrnh Lai, quAn Hai BA Tnrng, Ban hanh theo Thong to so 200/2014f1T-BTC
MAU S6 B 02a - DN
Thanh ph6 Hi N0i, Vi6t Nam ngay 22 thing 12 nAm 2014 caa B6 Tai chinh
BAO CAO KIST QUA HOAT DQNG IUNH DOANH RIENG GIVA MEN DO Cho 4, hogs dOng to ngiry 01/01/2018 din ngay 30/06/2018
CHI TIEU Mi s6
Thuyet Tir ngly 01/01/2018 minh din neav
Don* VND
Tir ngly 01/01/2017 din Tway
0:1-1 1. Doanh thu bin hang vi cung cap djch vy 01 23 856.418.464.526 942.551.362.343
2. Cic khoan giant tnY doanh thu 02 24 16.885.385 75.912.635 CO
3. Doanh thu thuin vi bin hang vi cung cap djch vy 10 856.401.579.141 942.475.449.708 iEP (10 = 01 - 02) V)
4. Gia van hang ban vi cung cap djch 11 25 801.788.040.141 882.197.570.054
5. Lqi nhuan gap vi bin hang vi cung c.ap djch vy 20 54.613.539.000 60.277.879.654 (20 = 10 - 11)
6. Doanh thu hog clang tai chinh 21 26 27.954.181336 20.782.621.498
7. Chi phi di chinh 22 27 31.639.167.183 6.068.904390 - Bao gm.• Chi phi Mi vay 23 27.793.660.598 13.626.585.983
8. Chi phi ban hang 25 89.212.949 1.249.055.122
9. Chi phi quip IS? doanh nghip 26 28 20.711.528.667 18.063.201381
10. Lqi nhuan thuin ta• hopt dang kink doanh 30 30.127.811.537 55.679.340.259 (30 = 20 + (21 - 22) - (25 + 26))
11. Thu nhap khic 31 4.204.630.513 3.660.820.124
12. Chi phf khic 32 1.219.983.367 815.650.077
13. Lid nhuan khic (40 = 31 - 32) 40 2.984.647.146 2.845.170.047
14. Tang lyi nhuin ka toin tram thud (50 = 30 + 40) 50 33.112.458.683 58.524.510306
15. Chi phf thus thu nhap doanh nghierp hi6n hanh 51 30 3.693.139.051 10.425.662.761
16. Chi phi thui thu nhap doanh nghi6p hoar IOi 52 (5.257.425)
17. Lqi nhuan sau thui thu nhap doanh nghifp 60 29.424.577.057 48.098.847.545 (60 = 50 - 51)
006833
CONG TY C—PH—N A 01
0
o VIIII THONG • TIN HOC
404
NguyIn Trf Dung Tang Glint d6c Ha N¢i, ngay 20 sluing 08 nom 2018
Ccic thuyit minh kim theo la mOt b¢ ph¢n hap thimh csia bcio cao tai chinh riing gia a niin dO nay 6
Nryin NgQc Son Ke tom trtrang
Trin Qu6c Thin Ng utri lap
Nguyen NgQc Son Ke twin trutrng
PRLINCI Nguyen Tr i ng T6ng Guam d6c Ha Noi, ngay 20 timing 08 atm 2018
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CONG TY CO PHAN VIEN THONG - TIN HQC BU I.1 DIEN 158/2 ph6 flOng Mai, phutmg Qujrnh L6i, qua.n Hai Ba Trung, Thant' ph6 Ha Ni, Viet Nam
MAU SO B 03a - DN Ban hanh theo Thong to s6 200/2014/TT-BTC ngay 22 thang 12 ram 2014 oh BO Tai chinh
BAO CAO LITU CHUYEN TIEN (Theo phtrang phdp
Cho ky hoot dOng tir ngay 01/01/2018
CHI TIEU
n RIENG GHTTA NIEN DQ &etc flip)
den ngay 30/06/2018
Ma Tir ngay 01/01/2018 so den 'may 30/06/2018
Dan VND
Tir ngay 01/01/2017 den neav 30/06/2017
066
I. Ltru chuyen Hen fir hoot dung SXKD 1. Tien thu ban hang, cung cap djch vu vi doanh thu khic 01 1.014.758.997.672 1.119.500.325.286 TC 2. Tien chi tra cho ngutri cung cap hang hoa va djch vp 02 (884.812.100.297) (1.176.159.943.738) .0 3. Tien chi Ira cho ngutri lao dOng 03 (94.276.747.338) (70.014.505.497) 4. Tien chi tra lAi vay 04 (28.578.650.246) (15.950.236.210) 10 5. Tien chi nOp thue thu nhAp doanh nghiep 05 (26.776.775.774) (11.271.454.451) 6. Tien thu khac tir hoot dOng kinh doanh 06 11.520.580.391 13.371.871.731 7. Tien chi lthic tir hoot dOng kinh doanh 07 (121.048.682.997) (208.143.963.345) Luu chuyin tan thuAn tit hogt (Ong SXKD 20 (129.213.378.589) (348.667.906.224)
II. Luu chuyen tien ta. hoot dOng dau to 1. Tien chi de mua slim, xay dung TSCD va cac TSDH khac 21 (612.950.000) (1.700.500.771) 2. Tien thu thanh ly, nhuqng ban TSCD va cac TSDH khac 22 1.402.727.273 68.181.818 3. Tien thu lAi vay, c6 tac vi lqi nhuAn duqc chia 27 27.213.672.964 15.863.205.087 Luu chuyin tan thulin tir hogt citing dliu hr 30 28.003.450.237 14.230.886334
Ltru chuyen tan ti hoot dOng tai chinh 1. Tien vay ngin hon, dai hon nhAn duqc 33 642.637.384.757 1.042.015.108.827 2. Tien chi tra nq g6c vay 34 (1.183.241.698.907) (794.457.024.145) 3. C6 tirc, lqi nhuAn di tra cho cha so hint 36 (31.420.820.164) (34.332.328.100) Luu chuyin tien thulin tir hogt d'Ong tai chinh 40 (572.025.134.314) 213.225.756.582
Luu chuyin tien than trong kj, (50 = 20 + 30 + 40) 50 (673.235.062.666) (121.211.263.508) Tien vi twang dircrng bin dlu lc* 60 802.796.517.404 492.868.831.670 Anh huong cua thay d6i t gia h6i dodi quy d6i ngoai to 61 9.306.568 8.267.851
Tien vi twang dircrng flan cuAi kir (70 = 50 + 60 + 61) 70 129.570.761.306 371.665.836.013
TAIL Qu6c Than Ngutri
Ctic thuyet minh kern theo ld mOt b0 phOn hap thanh mia boo coo tai chinh rieng giva nien dO nay 7
CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIN
MAU SO B 09a - DN 158/2 pile Hang Mai, phut:mg QuSIth Lai, quart Hai Ba Tnmg, Ban Huh theo Th8ng tu se 200/2014/TT- Thanh phO Ha NOi, Viet Nam
BTC ngdy 22 thing 12 nam 2014 ctia
BO Tai chinh
THUYET MINH BAO CAO TAI CHINII RIENG GIVA MEN DO Coe thuyit minh nay ki mOt bo ph4n hop thanh va can duor doe clang thoi voi bao coo tai chinh rieng giiia nien da kern theo
1. THONG TIN KHAI QUAT
Hlnh thily s& Mitt von
Cling ty Co ph .n Vin thong - Tin hqc Buu lien (gqi tit la "Cong ty") duqc thanh lap theo Gay chimg nhan clang ky doanh nghiep s8 0100683374 cap Ian diu vao ngay 12/12/2001 va sCra doi tan 14 vao ngdy 19/01/2018 do Sa Ke hooch va Diu to thanh phe Ha NOi cap.
Von dieu le cita CEng ty Id: 321.850.000.000 VND.
Tang s6 lao dung trong Cong ty
'Deng so lao dOng cua Cling ty toi ngay 30/06/2018 la 497 ngu&i (tai ngay 31/12/2017 la 473 ngtrai).
Nganh nghe kinh doanh
• San xuAt thiet bj truyen thong; • Sira chita thiet bj lien loc; • Sim chaa may vi tinh va thiet bj ngooi vi; • Lip dat he thong cap, thoat ntrac, 16 suai va dieu hba khang khf; • Ban bu8n may m6c, thigt bj phi tong may khac. Chi tiet: Ban bu8n may m6c, thigt bj then, 4t lieu
dien (may phat dien, dung ca dien, day dien va thiet bj khac dung trong mach dien); • Lip dat he thOng dien; • San xuAt thiet bj truyen thong: San xuat cac thiet bj trong nganh truyen hinh, du tu sin xuat thiet bj
vien thong, Internet, sin xuat trong vuc vien thong; • Ban bu8n thiet bj va linh kiOn dien tCr, vien thong; • Gido doc khac chua duqc phan vao dau: Dao too ding nghe vien thOng, dao too cong nghe thong tin; • Hoot dOng chuyen m6n, khoa hoc va cong ngh0 khic chua duqc phan vao dau: Djch vu tu van, chuyen
giao cling nghe trong linh vvc vien thong, cong nghe th8ng tin, he thong trung tam da lieu (Data center), cac thigt bj trong nganh truyen hinh, img ding cong nghe mai de sin xuat thiet bj thong tin, vien th6ng;
• Xay don cong trinh icy pm* dan dung khac: Xay dung ho tang vien thong, cac he thong trung tam du lieu (Data center), Xay lap cong truth vien thong;
• Kinh doanh bit dOng san, quyen sir dung &it thuOc chii so hOu, chtl sir ding hoac di thug; • Kiem tra va phan tich icy thuat: Djch vu Icy thuat do kiem phvc vv cong tic quan 1 chit lining mong
vien thong; • Hoot dOng vien thong khac: Doi ly kinh doanh djch Al Ong dung tren mong internet va van th8ng, djch
vu tu van trong 111th Arc vien thong, cung cap djch vu trong 111th Arc vien thong; • Hoot dung kien true va tu van ky thuAt c6 lien quan: Djch Ai k thuat do kiem chat lugng mong vien
thOng, thiet ke thiet bj bio ve (khang bao gem thiet ki cong trInh), thiet ke mong cong trinh th6ng tin, buu chinh vien thong;
• Cho thug may mac, thiet bj va dg dung hull hinh khac: Djch vu cho thug thiet bj van th8ng va tin hgc; • Djch vu he trg tang hqp: cung cap cac djch • San xuat khac chua phan vao dau: san xuat thiet bj bao ve; • Ban buOn chuyen doanh khac chua phan vac, dau: Kinh doanh thiet bj bao ve; • Nghien ciru va phat trign thuc nghiem khoa hqc tu nhien va icy thuat: Cung cap cac djch vv nghien din
cong nghe th8ng tin; • San xuat may vi tfnh va thigt bj ngooi vi ctia may vi firth: Diu tu san xuat may tinh, sin xuat trong Unit
Arc tin hoc; • Lap frith may vi tinh: Diu ttr san xuat sin phdm phAn mom; • Tu van may vi firth va quan tri he thong may vi Djch vu ttr van trong linh vvrc tin hqc, cong cap
djch vu trong Ittrth Arc tin hqc; • Hoot dung djch vv trq kinh doanh khdc con lai chua duqc phan vao diu: Kinh doanh trong filth vvc
vien thong va tin hoc bao gem ca xuat nhap khdu nguyen vat lieu, vat tu, thiet bj va he thong dung bO trong linh Arc van thong va tin hoc;
• Hoot (ging ha trg djch vu tai chi/1h chua dugc phan vao dau: Djch vv thanh town;
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CONG TY CO PHA.N viEN THONG - TIN HOC BUIJ DIN MAU SO B 09a - DN
NI 158/2 ph6.H6ng Mai, phuting QujIth Lei, quail Hai BA Tnmg, Ban hanh theo Thong tu s6 200/2014/TT-BTC Thanh phe Ha Nei, Viet Nam ngay 22 thang 12 nam 2014 cna BO Tai chinh
III THUYET MINH BAO CAO TAI CHINH RIENG GIfiA NIEN DO (TIEP THEO) cac thuyit minh nay is mat ba phan hqp thanh va can duor doc dang that vat bao Mo tai chinh rieng girth Men da kiln theo
II 1. THONG TIN KHAI QUAT (TIEP THEO)
Nganh nghe kinh doanh (Tiep theo)
• • Bin buon thiet bj va linh kien dien dr, vien thong; • Cho thug may ink, thiet bj va de ding htu hinh khac: Djch vo cho thud thiet bj vien thong va tin hoc;
• • Dich vu h6 trq tang hop: Cung cip cac dich vu; • Hoat &Ong dich vo h6 trq kinh doanh khac con lai chua dtrqc phan vao dau: Kinh doanh trong linh voc
II vien thong va tin hoc bao gim ca rcuit nhap khau nguyen vat lieu, vat tu, thiet bj va he thong ding bO trong linh voc vien thong va tin hoc.
• Chu k5, sin xuit, kinh doanh th8ng thterng
Chu 1(5, san xuat, kinh doanh thOng thuang cua C6ng ty &Doc thoc hien trong th&i gian Ichong qua 12 thing.
Cui trtic doanb nghqp
Cong ty TNHH MTV Thanh toan Vien thOng Tin hoc Buu dien: La C8ng ty con dm Cong ty.
• Ging ty Ci phin Thuang mai Vien thong Tin hoc Buu diem Li Cling ty lien ket vii Cling ty.
• Chi nhanh - Ging ty Co phin Vin tilting Tin hoc Buu dien (Chi nhanh Hi Chi Minh): Hach town dic lap.
Chi nhanh C6ng ty Co phin Vin thong Tin hoc Buu dien tai Da Wing: Hach toin pho thuOc.
2. NAM TAI CHiNH, CHUAN MIX ICE TOAN VA CHE DO ICE TOAN AP DUNG
Nam tai chinh
Nam tai chinh cua Cong ty bit din tur ngay 01 thing 01 va ket thic vao ngay 31 thang 12.
Bao cao soar xet nay ducc lap cho IcS, hoat Ong tir ngay 01/01/2018 den ngay 30/06/2018.
111 Che dO Ke toan ap dyng
C8ng ty ap dung cac Chun moc Ke toan, Che dO Ke toan doanh nghiep Viet Nam ducc ban hanh theo ThOng to s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac thong to haling din thoc hien Chun mvc Ke toan dm Be Tai chinh trong viec lap va trinh bay bao cao tai chinh rieng giaa then di..
• Tuyen b6 ve vkc tuan thu Chuin moc Ke toan va Che do Ke toan
111 Ban Ting Giam dtic dam bao da tuan thi yen cau cUa cac Chan mirc Ke toan, Cite dO Ke town doanh nghiep Viet Nam ducc ban hanh theo ThOng to so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 ding nhu cac thong to huang din thoc hien Chuin moc Ke toan cia Be Tai chinh trong viec lap bao cao tai chinh rieng giaa nien dO.
Bao cao tai chinh rieng gitla nien dO kern theo khOng nhim phin anh tinh hinh tai chinh rieng gift nien de,
1111 ket qua hoat Ong kinh doanh rieng gift nien di va tinh hinh kin chuyen tien to rieng giia nien dO theo cac nguyen tic va thong le ke toan duqc chip nhan chung tai cac mrac }chic ngoai Viet Nam.
• 3. TOM TAT CAC CH NH SACH ICE TOAN CHU YEU
Sau day la cac chinh sach ke toan chi yeti duqc C8ng ty ap ding trong viec lap bao cao tai chinh rieng gitla then di:
• 'Vac tinh ke toan
Viec lap bao cao tai chinh rieng giOra then dO tuan thi theo cac Chuin moc Ke toan, Che de Ke toan doanh nghiep Viet Nam va cac quy djnh phap 15, co lien quan den viec lap va tinh bay bao cao tai chinh rieng gitta nien de yeu cAu can Ban Ting Gam dic phai co nhang trc!rc tinh va gia dinh anh Ming den s6 lieu bao cao ✓ cac cong nq, tai san va viec With bay cac lchoan cong no va tai sin tiem tang tai ngay lap bdo cao tai chinh
• rieng gitla nien d0 can nhu cac so lieu bdo cao ve doanh thu va chi phi trong suet nam tai chinh.
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CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN MAU S6 B 09a - DN 158/2 ph6 H6ng Mai, phuong Quynh L8i, quSn Hai BA Tnmg, Ban hanh theo Thong tu s6 200/2014/TT-BTC Thank ph6 HA NOi, Viet Nam ngAy 22 than 12 /Am 2014 ctia BO Tai chinh
THUYET MINH BAO CAO TA! CHINH RIENG GIU—A MEN DQ (TIEP THEO) Cac thuyit minh nay la mat ba phan hpp thanh va can dupc clpc d'dng then yen boo cao tar chinh rieng gifro niin do ken! theo
3. TOM TAT CAC CHiNH SACH ICE TOAN CHU YEU (TIEP THEO)
Dinh gii va ghi nhan theo gii trj hup If
Theo quy djnh cua Lust K6 toan da c6 hieu luc tir ngay 01 thong 01 nlm 2018: trong do bao g6m quy djnh ve danh gia va ghi nhan theo gia trj hqp 1y, tuy nhien chua c6 htremg clan cu the cho vAn de nay; Theo dO, Ban Tang Giim dac da xem xet va Ai) dung nhu sau:
a) COng cy tai chinh duorc ghi nhan va danh gia Igi theo gia trj hop 1f, tren ca so. gia g6c frit di cac khoan du phong can trich lap (niu co) theo quy djnh hien hanh; b) Cac khoan myc tien to có gac ngogi re duvc danh gici theo gici giao djch dux re; c) DOi voi tai san viz no phai tra (ngoai cac myc a va b tren dciy) Cong ty khOng có ca sa de xac djnh duqc gia trj mat ccich clang tin cay do do Cong ty dang ghi nhan theo gici g6c.
Cong cy tai chinh
Ghi nlOn ban dhu
Tai son tai chinh: Tai ngay ghi nhan ban dau, tai son tai chfnh duqc ghi nhan theo gia gac cong cac chi phi giao djch c6 lien quan trArc tiep den viec mua sAm tai sin tai chfnh d6. Tai san tai chinh cua Cong ty bao gam tien, cac khoan wan duong tien, cac khoan phai thu khach hang, phai thu khac, cac khoan 14/ guy, cac khoan dau tu tai chinh.
Cong no tai chinh: Tai ngay ghi nhan ban du, cong nq tai chinh duqc ghi nhan theo gia gec cong cac chi phi giao djch c6 lien quan trArc tiep den viec phai hanh cling nq tai chfnh do. Cling nq tai chfnh cia Cong ty bao gam cac khoan phai tra ngu6i ban, phai tra khac, cac khoan chi phi phai tra, cac khoan nq thue tai chinh, cac khoan vay.
Ddnh gid 1(11 sau ghi nh4n ban tl4u
Hi'en tai, chua c6 quy djnh ve danh gia loi cong cu tai chfnh sau ghi nhan ban dau.
Tien va cic khoin twang &min tan
Tien va cac khoan tuong duang lien bao gam tien mat tai guy, cac khoan tien gill kh6ng lcSr han, cac khoan dau tu ngan han, c6 kha nang thanh khoan cao, de ding chuyen di thanh tien va it rfri ro lien quan den viec Bien dOng gia
Cic khoan dau ttr tai chfnh
Bob ttr vao cong ty con
Cang ty con la cac Cong ty do CEng ty kiem soft. Viec kiem soil dot duqc khi C6ng ty c6 lcha nang kiem soft cac chinh sach tai chfnh va hoot dOng can cac cong ty nhan diu to nham thu duqc lqi fch tfr hoot dOng cfra cac cong ty nay.
Diu ttt vdo cong ty lien kit, lien doanh
Cang ty lien ket la mot C8ng ty ma C8ng ty cO anh htremg (tang ke nhtmg khong phai la C8ng ty con hay C8ng ty lien doanh cua Cling ty. Anh huemg dang ke the hien 6 quyen tham gia vao viec dua ra cac quyet djnh v chinh sach tai chinh va hoot dung cfra ben nhan diu tu nhtmg kh8ng c6 anh huang ve mat kiem soil hoac dong kiem soot nhfrng chinh sach nay.
C8ng ty ghi 'than ban diu khoan dau tu vao Cong ty con, Cang ty lien doanh, lien ket theo gia gac. Cong ty hoch toan vao thu nhap tren Bac cao ket qua boat dOng kinh doanh rieng gifra nien dO khoan duqc chia tfr lqi nhuan thuan 1uy ke dm ben nhan dau to hat sinh sau ngay dau tu. Cac khoan khac ma C8ng ty nhan duqc ngoai lqi nhuan duqc chia duqc coi la phan thu hal cac khoan dau to va duqc ghi nhan la khoan giam trir gia gac dau tu.
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1111 CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIEN MAU SO B 09a - DN
I 158/2 pha Hang Mai, phutmg QuYnh Lai, quan Hai Ba Tnrng, Ban hanh theo Thong tu s6 200/2014/TT-BTC Thanh pha Ha Nei, Viet Nam ngay 22 thang 12 nam 2014 cua Be Tai chinh
II THUYET MINH BAO CAO TAI CHiNH RIENG GIliA NIEN D0 (TIEP THEO) Cac thuyi4 minh nay is mot by pkin hop thanh va can throc doe 4ng then vcii bao coo tai chinh rieng gia a nien 4 Cern theo
III 3. TOM TAT CAC CHENH SACH KE TOAN CHU YEU (TIEP THEO)
Cac khoin dau to tai chinh (Tiep theo)
Cac khoan dau tu vao Cong ty con, C6ng ty lien doanh, COng ty lien ket dutyc trinh bay trong Bang can clai ke toan rieng gida nien de theo gia g6c trir di cac khoan du phong giam gia (neu c6). Du phang giam gia
PI d'Au to vao C6ng ty lien ket duoc trich lap theo guy. dinh tai Thong tu so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 ctia Be Tai chinh ve "Huang din the de trich lap va sir dung cac khoin du pitting giam gia hang tan kho, ton that cac khoan dau to tai chinh, no phai thu kh6 dai va bao hanh san phAm, hang h6a, cong trinh xay ldp tai doanh nghiep", Thong tu so 89/2013/TT-BTC ngay 28 thang 6 nam 2013 dm, Be Tai chinh va viec stia doi ba sung Th6ng tu so 228/2009/TT-BTC va cac quy djnh ke toan hien hanh.
Cdc khoan dim to dai hgn khac
Cac khoan duu dai khac bao gam cac khoan &Au tu mua phan vai ty le nho hurl 20% von le cua C6ng ty Co6 phAn, cac khoan dau tu dai han khac duoc phan anhtheo gia goc. phang giam gia cac khoan dau tu dai han &cm trich lap thco cac quy dinh tai Thong lir. so 228/2009/TT-BTC ngay 07/12/2009 va Thong tu so 89/2013/17-BTC ngay 28/06/2013 huang din the de trich lap va sir dung cac khoan du phang giam gia hang ton kho, ton that cac khoan dau tu tai chinh, np phai thu khO dal va bao hanh san pham, hang hod, cong trinh xay ldp tai doanh nghiep.
Cac khoin phai thu va dy. phong pilaf thu kho (lei
Cac khoan phai thu dupc trinh bay ten Bao cao tai chinh rieng giaa nien c10 theo gia trj ghi so cac khoan phai thu to khach hang va cac khoan phai thu khac ding du phOng no phai thu kho dbi. Du phong phai thu kh6 dal &roc trich lap cho nhang khoan phai thu da qua han thanh toan tir sau thang tra len, hoac cac khoan thu ma nguai no kh6 co kha nang thanh toan do bi thanh 1Y, pha san hay cac kh6 khan tuong to.
Hang din kho
■ Hang tan kho dirge xac dinh tren co sa gia chap hcm gina gia goc va gia trj thuAn ca the thtrc hien duoc. Gia goc hang. ton kho bao gam chi phi nguyen vat lieu trvc tier), chi phi lao deng trvc tiep va chi phi san xuat
■ chung, neu co, de co dupc hang ton kho a dia diem va trang thai hien tai. Gia xuat ctia hang ton kho dtroc xac djnh theo phuong phap binh .quan gia quyen. Gia trj than c6 the thvc hien duoc dupe xac dinh bang
■ gia ban trac tinh cac chi phi de hoan thanh cong chi phi tiep thi, ban hang va phan phoi phat sinh.
Hang tan kho ducic hach toan theo phucrng phap ke khai thuCmg xuyen.
Dv pitting giam gia hang ton kho cua Cong ty,dtroc trich lap theo cac quy dinh hien hanh. Theo dO, C6ng ty duoc phep inch lap duphang giam gia hang ton kho lot thari, hong, kern pham chat trong truang hop gia trj thvc to dm hang ton kho cao han gia trj thuan co the thvc hien &roc tai thoi diem ket auk nien de ke toan.
TM san co dinh h(ru hinh va khiu hao
Tai san ca dinh hau hinh duoc trinh bay theo nguyen gia trir gia trj hao man luy ke. Nguyen gia tai san co djnh hau hinh bao gam gia mua va toan be cac chi phi lien quan khac lien quan nix tiep den vi sec dua tai san vao trang thai sin sang sir dung.
Tai san co dinh hao hinh dugc khau hao theo phucmg phap &rang thing dva trait thtri gian hau dung uac tinh. Doi veri nhang tai san Cong ty 'than do g6p von thi Cong ty thvc hien trich khan hao dva tren gia trj can lai va thai gian sir dung can lai. Khung khau hao cu the hang nam nhu sau:
Thai gian khau hao (SO rift)
Nha cira vat kin trac 06 - 25 May mac thiet bj 03 - 05
■ Phuong tin van tai 06 Thief bj van phong 03 - 07
■ Tai san co djnh khac 03 - 05
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■ CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIEN MAU SO B 09a - DN
Il 158/2 pheH6ng Mai, phtrang Quknh Loi, quAn Hai BA Tnmg, Ban hanh theo Thong to s6 200/2014/1T-BTC Thanh phi!) Ha NO, Viet Nam ngay 22 than 12 nam 2014 oh BO Tai chinh
• THUYET M1NH BAO CAO TAI CHINH RIENG GIffA NIEN DO (TIEP THEO) Cac thuylt minh nay la mkt by phOn hop thanh va can dux cloc thing theri veri bcio cao tai chinh rieng Vito nien dO ken: theo
II 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
• Tai san co (firth v8 hinh va khan hao
Tai san co dinh vo hinh the hien gid tri quyen sir dung ddt, phAn mem may tinh va dugc truth bay theo nguyen gid trir gid tri hao mon hly ke. Quyen sir dung dat cua Cong ty la lau dai nen khong thuc hien trich
• khau hao. Phdn mem dugc khau hao theo phucmg phap dual% thang trong thori gian 03 nam.
• Chi phi xay dung ca ban da dang
Cac tai san dang trong qua tinh xay dung phut vu muc Bich san xuat, cho thud, quan tri hoac cho bdt kj/ mitt dich nao khac dugc ghi nhan theo gia gOc. Chi phi nay bao g6m chi phi dich vu va chi phi lai vay c6 lien quan phu hgp yen chinh sach ke toan cua Cong ty. Viec tinh khau hao cua cac tai san nay dugc dp dung giong nhu vai cac tai san khac, bat dau tir khi tai san a vao trang thai sari sang sir dung.
U Cac khoan tri &mac dai hnn
• Cac khoan chi phi tra truac dai hon bao g6m chi phi chb ket chuyen tong cu, dung cu, linh kien loaf nho
■ dugc coi la c6 kha nang dem lai lgi ich kinh to trong ttrcmg lai cho Cong ty vai thai hon tir mOt nam tra len. Cac chi phi nay dugc von h6a duai hinh thirc cac khoan tra tnrac dai hon va dugc ghi nhan vao Bao cao ket
■ qua hoot dOng kinh doanh rieng gifia nien dO, sir dung phucmg phap dutmg thing toi da kh6ng qua ba nam.
■ Ng phai tr
Ng phai tra la so tien c6 the phai tra nha cung cap hoac cac d6i ttrgng khac. Ng phai tra dugc trinh bay theo • gia tri ghi so.
Chi phi phai tra
Cac khoan chi phi thkrc to chua phat sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trong nam de dam bao khi chi phi thgc to phat sinh khong gay dOt bien cho chi phi san xuat, kinh doanh ten co sa darn bao nguyen tic pha hap giaa doanh thu va chi phi. Khi cac chi phi d6 phat sinh, ntu c6 chenh Lech vdi so da trich, ke toan tiL hanh ghi so b6 sung hoac ghi giam chi phi ttrcmg ang vai phan chenh tech.
U Chi phi phai tra trong 1c2 la cac chi phi trich tnrac chi phi cho cac du an dm Cong ty.
• Ngutin von
• VOn chit sa ham cua Cong ty dugc ghi nhan tren ca sa thuc g6p cua cac c6 d8ng.
• Cac guy dugc trich lap theo quy dinh cua Nghi quyet Dai h6i ang c6 dong va Dieu le Cling ty.
• Lai nhu4n sau khi trich lap cac quy dugc phan phi theo Nghi guy& ctia Dai h6i ding c6 dong.
Ghi nh#n doanh thu
• Doanh thu ban hang dugc ghi nhan khi d6ng thtri them man tat ca tam (5) dieu kien sau:
(a) Doanh nghiep da chuyen giao phan Ian rui ro va lai ich gin lien vOi quyen ser hffu san pham hoic hang h6a cho ngutri mua;
(b) Doanh nghiep khong con nim guy& quan 12 hang has nhu nguai sa hat hang h6a hoac quyen kiem soat hang h6a;
(c) Doanh thu dugc xac dinh tucrng dOi chic chin; (d) Doanh nghiep se thu &lac lai ich kinh to tir giao dich ban hang; va (e) Xac dinh dugc chi phi lien quan den giao dich ban hang.
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■ CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIN MAU SO B 09a - DN
III 158/2 phO Hang Mai, phuarng QuS,nh Loi, qu'in Hai Ba Tnmg, Ban hanh theo ThOng tu so 200/2014/TT-BTC Thanh ph6 Ha Nai, Viet Nam ngay 22 thing 12 nam 2014 cua BO Tai chinh
• THUYET MINH BAO CAO TAI CHINH RIENG GIfiA MEN DO (TIEP THEO) Clic thuyil mink nay is mkt 60 phdn hap thanh va can dupe dac clang Mai yin' boo coo tai chinh rieng gifia nien do kem theo
III 3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (TIEP THEO)
ill Ghi nh4n doanh thu (Tiep theo)
NI Doanh thu aim giao djch ve cung cap dich vu &roc ghi nhan khi ket qua dm giao dich do &rot xac djnh mat cach dang tin c5y. Tnrarng hqp giao djch ve cung cap djch vu lien quan den nhieu kj, thi doanh thu
II
duqc ghi nhan trong kS, theo ket qua phan cong viec da hoan thanh tai ngay cua Bang can doi ke toan rieng gift nien da cua ky d6. Ket qui aim giao djch cung cap djch vu duqc xac dinh khi thoa man tat ca bon (4)
• dieu kien sau:
(a) Doanh thu &rot xac dinh tucrng d6i chic chin; • (b) CO kha nang thu dupc loi ich kinh to tir giao dich cung cap djch vu d6;
(c) Xac dinh cluoc phin cong viec da hoan thanh tai ngay cua Bang Can dOi ke toan Hang giva nien da; va • (d) Xac dinh &roc chi phi phat sinh cho giao dich va chi phi do hoan thanh giao djch cung cap djch vu do.
• Lai tien giri &roc ghi nhan ten co so clan tich, dtror xac djnh tren s6 du cac tai khoan tien giri va !Ai suAt ap dung.
tir cac khoan dau ttr duqc ghi !than khi Cong ty co quyen nh4n khoan lai.
■ Ngoai t?
Cac nghiep vu phat sinh bang ngoai to ducc chuyen doi theo tjr gia tai ngay phit sinh nghiep vu. S6 du cac khoan muc tien to co geoc ngoai to tai ngay ket thtic nien (la ke toan duroc chuyen dOi theo ty gid tai ngay nay. Chenh lech gia phat sinh ducrc ghi !than vao Bao cao ket qua hoat clang kinh doanh Hang gift nien do. Lai chenh lech tji gia do danh gia Iai cac so du tai ngay ket tit& nien da ke toan khong duqc dung de chia cho c6 clang.
PI Chi phi di vay
Chi phi di vay lien quan tnrc tiep den viec mua, dau tu xay dung hoac san xuAt nhang tai san can mat thari ■ gian tuong doi dai de hoan thinh dua vao su dung hoac kinh doanh ducc cong vao nguyen gid tai san cho
den khi tai san do &roc dua vao sir dung hoic kinh doanh. Cac khoan thu nh5p phat sinh tir viec dau tu tam ■ thari cac khoan vay duoc ghi giam nguyen gia tai san co lien quan.
Tat ca cac chi phi lai vay khac duqc ghi nh5n vao Bao cao ket qua hoat clang kinh doanh rieng giaa nien da
• khi phat sink.
■ Thue
■ Thue thu nhip doanh nghiep the hien tang gia trj cua so thue phai tra hien tai.
SO thue hien tai phai tra dtroc tinh dua ten thu nhap chju thue trong nam. Thu nh5p chju thue khic vai loi • nhuan thuan ducrc trinh bay ten Bao cao ket qua hoat clang kinh doanh rieng giaa nien da vi thu nh5p chju
thue khong bao gom cac khoan thu nh5p hay chi phi tinh thue hoic duoc khau trir trong cac nam khac (bao • gam 616 mang sang, neu ca) va ngoai ra khong bao gom cac chi tieu khong chju thue hoic kh6ng duot khau
trir.
• Viec xac dinh thue thu nh5p cua Cong ty can cir vao cac quy djnh hien hanh ve thue. Tuy nhien, nhthtg quy dinh nay thay dal theo timg thiri k' va viec xac dinh sau cung ye thue thu nh5p doanh nghiep tuj, thuOc vao ket qua kiem tra cua co quan thue cO tham quyen.
• Thue thu nh5p hoan Iai duot Unit, ten cac khoan chenh lech giaa trj ghi ctia cac khoan muc tai san ■ phucrng phap dua tren Bang can dal ke toan rieng gift nien do. Thue thu nh5p hoan lai phai tra phai duct ghi
nhan cho tat ca cac khoan chenh lech tam thtri con tai san thue thu nhjp hoan lai chi &roc ghi nh5n khi chic chan co du Iqi nhu5n tinh thue trong tucmg lai de sir dung cac khoan chenh loch tam thtri duorc khau
Thue thu nh5p hoan 'al ducc xac djnh theo thue suat du tinh se ip dung cho ky tai san &roc thu Nil hay no phai tra duqc thanh wan. Thue thu nh5p hoan lai ducrc ghi nhan vao ket qua kinh doanh va chi dtroc ghi vao von chit ser hau neu lien quan den cac khoan muc dugc ghi thang vao von chit sa hffu.
•
■ 13
64
rs TN
'A
p
CONG TY CO PHAN VIEN THONG - TIN HQC BU-U DI$N
MAU SO B 09a - DN 158/2 ph6 Hang Mai, phutmg Quynh L6i, quart Hai Ba Trung, Ban hanh theo Thong ttr so 200/2014/TT-BTC Thanh ph6 Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 dm BO Tai chinh
THUYET MINH BAO CAO TAI CHINH RANG GIIYA MEN DO (TIEP THEO) Cac thuydt minh nay la nrot bo phan hop thimh va can &roc dQc citing then yen bao cao tai chinh rieng gizia Men dij kern theo
3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (TIEP THEO)
Thue (Tiep theo)
Tai san thud thu nhap hoan 1ai va no' thud thu nhap hoan lai phai tra &cc bu trir khi Cong ty c6 quyan hap phap de bit trir 'ON tai san thud thu nhap hian hart vai thud thu nhap hian hanh phai nOp va khi cac tai san thud thu nhap hoan lai va nq time thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh nghiep duce quan 1y bai cimg mat cc/ quan thud va Cong ty co du dinh thanh town thud thu nhap hian hanh tren ca sof thuan'
Cac Ioai thus khac duqc ap dal% theo cac luat thud hian hanh tai Viat Nam.
4. TIEN VA CAC ICHOAN TUONG DUONG TIEN SO cuiSi ky SO dAu kir
VND VND
Tien mat 180.511.334 22.998.914 Tian gin ngan hang 39.390.249.972 13.873.518.490 Cac khoan Wong ducmg tien (i) 90.000.000.000 788.900.000.000
COng 129.570.761.306 802.796.517.404
Ghi chu:
SO cuOi ks, SO dAu ky
(i) Cac khoan tien giri cdo IcSr han tir 3 thang tra xuOng.
5. PHAI THU KHACH HANG
VND VND Phai thu cita kbach bang ngin han Tang Cong ty Ha tang mang 624.069.579.962 741.324.498.956 Tong Cong ty Vign thong Mobifone 297.813.295.769 313.831.338.263 Chi nhanh Trung tam Cong ngha Thong tin Tap doan Bao Viat 52.398.000.000 14.789.064.000
Trung tam C6ng ngha thong tin - Bao hiem xa hai Viat Nan 27.480.619.320 Cac dai tuqng khac 188.420.269.568 163.955.128.953
ging 1.190.181.764.619 1.233.900.030.172
6. TRA TRU& CHO NGUbrI BAN NGAN HAN SO cuOi ky s6 dAu ky
Tra trutv cho ngurtri ban ngin han Blue Sea Technologies PTE LTD Cong ty TNHH Thucmg mai va C6ng ngha Tan Thanh An Cong ty TNHH Phan phoi Cong nghe Quang Diing Trung tam COng ngha Thong tin Mobifone - Chi nhanh Tang yang ty Van thong Mobifone Cac doi ttrqng khac
VND
6.307.206.645 3.450.394.391 1.479.507.419
1.728.752.275
VND
2.094.045.975
12.000.000.000
4.926.220.542 ging 12.965.860.730 19.020.266.517
iF
IC
C
14
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CONG TY CO PHAN VIEN THONG - TIN HQC BU U DIEN
MAU SO B 09a - DN 158/2 Oa Hang Mai, *rang Qukrth LBi, quAn Hai BA Tnrng, Ban hanh theo Thong to s6 200/2014TMBTC Thanh ph6 HA Nti, Vitt Nam
ngay 22 thang 12 !Ulm 2014 caa BO Tai chinh
THUYET MINH BAO CAO TAI CHINA RIENG GIIYA NIEN DQ (TIEP THEO) Ccic thuyit minh nay M mot 60 phOn hop than!: va can &pc eix cMng then veri bac, cao tai chinh rieng giuo Wen do kern theo
7. CAC KHOAN PHAI THU KHAC SO cu6i ky S6 diu kj,
Gil trj Dy pheng
Gil trj Dy phOng
VND VND VND
VND
2.777.725.237 6.011.389.630
286.301.370
1.412.706.945 1.785.338.166
2.425.711.402
1.262.608.398 50.000.000
5.000.000
5.000.000
10.712.465
1.545.736.121
312.953599
222.967.177 312.953.599
222.967.177
8. NO XAU SO cu6i kir
S6 di u Gil g6c Gil trj
Gil g6c Gii trj
c6 thi thu hoi c6 th6 thu h6i
VND
VND
VND
VND
2.485.851372 1.682.712.251
2.485.851.372
1.295.246.025
2.365.000.000
1.182.500.000
2.485.851372 1.682.712.251 4.850.851.372 2.477.746.025
Ghi
(i) Cang ty thyc hien hoin nh#p dy phang tucmg Ong vai mOt phan c6ng nq d8 duqc thanh toan theo quy djnh ye hoin nhiap dy phang duqc quy djnh tui Thong to s6 228/2009/TT-BIC ngay 07/12/2009.
9. HANG TON KHO S6 ditu kjr
Gii g6c Dy pheng
Gii g6c
Dr, phong
VND VND
VND
VND
698.276.878
4.383.370.910
76.624.067
167.426.721
10.383.718
11.554.674
366.009.060.820
304.504.666.505
261.026.235
253.503.498 91.245.126.938 (1.282.650.173) 18.381.408.038
312.920.000
458.613.418.656 (1.282.650.173) 327.701.930.346 (1320.731.507)
Ghi chit:
(i) C8ng ty thyc hien hoan nhap dy phang earn gia hang ton kho tucrng inn vai cac hang h6a da ban ra trong Ick la 38.081.334 VND, theo quy djnh tui Thong to s6 228/2009/TT-BTC ngay 07/12/2009.
15
a) Ngin him Lai du thu Ti6n thue thu nh#p ci nhan Tam Ong C6 tac Ky cuqc, ky qust Cac khoan phli thu khlc b) Dli hp Ky cuqc, kje guy
T6ng CEng ty Hu tang mpg (khoan nq cft chuyen sang cua Ong ty Djch vu Vin thong T6ng CEng ty CP Djch vu thuat Dau khf Viet Nam (i)
ging
Hang mua Bang di tren dutmg Nguyen lieu, vet lieu C8ng cu, dung cu Chi phi sin xult, kinh doanh da Thanh pham Hang hoa (i) Hang geri di ban
T6ng cOng
(1.320.731.507)
ry
aN
„e!
/* ..N0
•
• CONG TY CO PHAN VIEN THONG - TIN HQC DIEN MAU S6 B 09a - DN
1111 158/2 phO Hong Mai, phubng Quynh L6i, quAn Hai BA Tiling, Ban 'lath theo Thong to so 200/2014/TT-BTC Thanh phO HA N0i, Viet Nam ngiy 22 thang 12 nam 2014 dm B6 Tai chinh
• THUYET MINH BAO CAO TAI CHiNH RIENG GIVA NIEN DO (TIEP THEO) Cac thuyil minh nay M mot 10 ph4n hop thanh va can &tor doc (Mng thai veri bit° cao ten chinh rieng gal nien d¢ ken theo
• 10. CHI PHI TRA TRUOC SO cu6i SO etAu ky
VND VND
• Ngin hart 2.032.022.139 Chi phi chi ket chuyen 2.032.022.139 1.099.765.855
1111 Dai han 2.854.925.248 3.938.800.602 Phan b6 ding cu, clung cp (ten 1 nam) 2.854.925.248 3.938.800.602
1111 • • U
U
I
• • • UI
U
U
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1111111111111111111101•11111111•1111111•11111111111• 11111111111 • 1111111111111111111
CONG TY CO PHAN VIEN THONG - TIN HQC BIM DICN 158/2 ph6 Hong Mai, phutmg Qujmh L6i, quAn Hai BA Tiling, Thanh ph6 HA N6i, Viet Nam
THUYET MINH BAO CAO TAI CHtNH RIENG GIf!A NIEN DO (TIEP THEO) Cric thuyit minh nay la mOt 60 phOn hop thanh va can eluoc doc clang then veri bac) coo tai chfnh rieng giiia nien AS kern theo
MAU SO B 09a - DN Ban hlnh theo Thong ttr s6 200/2014/TT-BTC ngay 22 thing 12 nom 2014 dm B6 TM chfnh
11. TANG, GIAM TAI SAN CO DINH HOU
NGUYEN GIA
HINH
Nha cf.ra, vet kien frac
May mac, thi6t bj
Phtrang tin vhn tai
Thik bj van phang
Thi min c6 djnh khfic
Dan vi: VND
T6ng
S6 du ky 44.039.435.893 52.946.794.536 14.924.546.299 8.668.019.753 67.950.217.577 188.529.014.058 Tang trong ky 612.950.000 1.976.641.126 2.589.591.126
Thanh ly nhtrong ban - (1.845.296.909) (1.845.296.909)
S6 cu6i k5, 44.039.435.893 53.559.744.536 13.079.249.390 8.668.019.753 69.926.858.703 189.273.308.275
GIA TRI HAO MON LUV KE
S6 du ky 11.274.607.219 43.873.797.610 8.663.711.337 5.684.870.528 66.576.192.261 136.073.178.955
Khan hao trong ky 974.840.140 2.155.099.011 572.018.259 739.345.100 660.202.486 5.101.504.996
Thanh ly nInrcing ban (631.029.435) (631.029.435)
S6 cu6i 14 12.249.447.359 46.028.896.621 8.604.700.161 6.424.215.628 67.236.394.747 140.543.654.516
GIA T114 CON LAI
S6 cu6i ks, 31.789.988.534 7.530.847.915 4.474.549.229 2.243.804.125 2.690.463.956 48.729.653.759
S6 au 14 32.764.828.674 9.072.996.926 6.260.834.962 2.983.149.225 1.374.025.316 52.455.835.103
Nguyen gia tai sin c6 djnh hem hlnh het khau hao nhimg van On sir dung tai ngay 30/06/2018 11114.550.887.266 VND (tai ngay 31/12/2017 la 115.768.707.448 VND).
17
■
• CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN MAU SO B 09a - DN
11 158/2 phO HOng Mai, phtrorng Qujmh Loi, quail Hai BA Tnmg, Ban hanh theo Thong tir sti 200/2014/TT-BTC Thanh phO HA NOi, Viet Nam ngay 22 thang 12 nam 2014 cud BO Tai chinh
• THUYET MINH BAO CAO TAI CHINH RIENG GOYA NIEN DO (TIEP THEO) Coe thuyet minh nay lit mot be) phOn hqp thank va can duqc clpc clang Choi yeti b6o c6o ad chinh rieng giaa Wen dO kem theo
12. TANG, GUM TAI SAN CO DINH VC) BINH
PhAn me'm mfiv tinh
Quyen str dung dAt
Dan VND
T6ng
Oivi NGUYEN GIA S6 dAu ky 6.959.179.200 74.064.848.024 81.024.027.224
S6 cu6i ky 6.959.179.200 74.064.848.024 81.024.027.224
GIA HAO MON LUil' ICE S6 dau ky 6.959.179.200 6.959.179.200
s6 cudi ky 6.959.179.200 6.959.179.200
GIA TRI CON LAI
S6 cu6i ky 74.064.848.024 74.064.848.024 S6 du 14 74.064.848.024 74.064.848.024
Gig goc Gia tri cd the thu hOi
Gib g6c Gib trj cd the thu hOi
VND VND VND VND
Xfiy thing ca bin dIr dang 479.401.500 479.401.500 2.456.042.626 2.456.042.626 Cao Oc van phong tai TP HO Chi 33.972.052 33.972.052 33.972.052 33.972.052 Minh - Chi phi hoan thin try sa Xfiy dtmg tai san c6 dinh dm hoat 2.069.227.854 2.069.227.854 Ong Inbuilding °Ong trinh khdc 445.429.448 445.429.448 352.842.720 352.842.720
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• Nguydn gib cua tai san cO dinh vo hlnh h6t khAu hao nhung van con sir dung tai ngay 30/06/2018 la 6.959.179.200 VND (Tai ngay 31/12/2017 la 6.959.179.200 VND).
• 13. CHI PHI XAY DUNG CO BAN DO DANG
• S6 cu6iky st) clAu
II II II II • III II • • II 111 II II • • • • • • • II • • • • •
CONG TY CO PHAN VIEN THONG - TIN HQC DICN 158/2 phO Hong Mai, phutmg Qujrnh Loi, quail Hai Ba Trung, Thanh ph6 Ha NOi, Viet Nam
THUYET MINH BAO CAO TAI CH!NH RIENG GlfiA NIEN D0 (TIEP THEO) Cbc thuyet minh nay m mot bo phdn hop thanh va can ehtqc eloc &rig that v&i bdo coo tat chinh rieng gift nien do kem theo
MAU SO B 09 - DN Ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 ctla BO Tai chinh
14. DAU TAI CH1NH DAI HAN S6 cu6i ky Si din kf
Gil g6c Der phOng Gil trj hop lf Gil g6c Dtr phOng Gil trj hop lf VND VND VND VND VND VND
Csic khan diu to tai chfnh dki 85.191.000.000 (576.842.663) 85.191.000.000 (4.231.444.696) Diu tir vim CEng ty con 50.000.000.000 50.000.000.000 CEng ty TNHH MTV Thanh wan Van thOng Tin hoc 50.000.000.000 (i) 50.000.000.000 (I) Buu Chen Diu tir vim cling ty lien kit 20.000.000.000 20.000.000.000 (3.040.022.813) CEng ty CP TM VT Tin hoc Buu dien (ii) 20.000.000.000 (i) 20.000.000.000 (3.040.022.813) (i) Diu tir vito don vj Mac 15.191.000.000 (576.842.663) 15.191.000.000 (1.191.421.883) CEng ty CP Djch Ai K9 thukt Vien thing HN 6.000.000.000 (i) 6.000.000.000 (i) CEng ty CP Cong nghe Truyen th6ng Viet Nam (ii) 5.366.000.000 (576.842.663) (i) 5.366.000.000 (1.191.421.883) (i) CEng ty CP ITTA 3.200.000.000 (i) 3.200.000.000 (I) CTCP D u tu Phat tri6n CEng nghe va Truyen thong 625.000.000 (i) 625.000.000 (i)
Ghi chu:
(i) C8ng ty chua xac djnh is trj hop lf cua cac khoin ttr nay a thuytt minh trong bio cao tai chfnh riling giaa nien dO boi vi khong co gia niem yet tren thj trutmg cua cac khoin dau tu nay vi cac Chuin muc Ki toin Viet Nam, Chi dO Ki town Doanh nghiep Viet Nam va cac quy djnh hien hanh c6 lien quan chua hue/mg din ye cach tinh gia trj hqp 1f. Gia trj hop If cult cac lchoim du to nay n6u xac djnh cluqc co th Ichac v6 i gia trj ghi s6.
(ii) Trong ky, COng ty da thuc hien hoin nhkp du phOng giam gia Moan diu to dai hart theo quy djnh tai Th8ng tu sO 228/2009/TT-BTC ngay 07/12/2009 va Th8ng tu s6 89/2013/TT-BTC ngay 28/06/2013 huting din chi dO trich lip va sir dung cac khoin du phOng gain gia, t6n thk cac khoin diu to tai chfnh.
Thong tin chi flit vi cling ty con, ding ty lien ket va cite khan diu tu dai hart khic tai ngay 30/06/2018 nhu sau:
Ten ang ty Noi thinh gip TS, lg plain vk host dOng str htku
TS, ig quyin bliu quyet nlm gill
Host Ong chinh
C6ng ty TNHH MTV Thanh tan Vin thong Tin hoc Buu Tp. HA NOi 100% 100% Host Ong trung gian tien to Cong ty CP TM VT Tin hoc Buu dien (ii) Tp. Ha NOi 40% 40% Thuong mai Cong ty CP Djch vu KT VT HN Tp. Ha NOi 15% 15% Djch vu vien thong COng ty CP C6ng nghe Truyen th6ng VN Tp. Ha Nei 1,0% 1,0% Djch va vien th6ng COng ty CP ITTA Tp. Ha NOi 16,0% 16,0% Djch vu vien thong Cong ty CP DTPT ding nghe va Truyen thong Tp. Ha NOi 2,5% 2,5% Djch vu vien thong
19
//e/...1 0\??At
CONG TY CO PHAN VIEN THONG - TIN HQC BUTT DIN 158/2 ph6 Wong Mai, phuong QuS/nh LOi, quan Hai Ba Truing, Thanh ph6 Ha N0i, Viet Nam
MAU SO B 09a - DN Ban hanh theo Thong to s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BQ Tai chinh
THUYET MINH BAO CAO TAI CHINH RIENG GAYA MEN DO (TIEP THEO) Cac thuyit minh nay la mat ba phan h9p thanh va can cluvc dQc clang thai vai boo coo tat chinh rieng Vita nien cia kem theo
14. DAU TU. TAI CHINH DAI HAN (TIEP THEO)
Cong ty con la C6ng ty TNHH MTV Thanh town Van thong Tin hoc Buu dien mai thanh lap tir ngay 08/09/2016, chua Oat sinh doanh thu tir hoat dOng kinh doanh chinh. Trong nam 2018, Cong ty cb khoan vay Cling ty TNHH MTV Thanh town Vign thong Tin hoc Buu dien theo Hqp long vay von kinh doanh 001/2017/CTIN-CTINPay ngay 10/07/2017, sO tien vay 45.000.000.000 VND, thtri gian vay 12 thang, iai suAt vay 6,5%/nam.
Cong ty lien ket la Cong ty Co phAn Thucmg mai Van thong Tin hoc Buu dien: hog dQng kinh doanh trong IcS, 6 thang dau nam 2018 tang truong tot, dot lqi nhuan horn 10 VND, tir db dAn tai V6n chit sir hat' cua Cong ty Co phan Thuong mai Vign th8ng Tin hoc Buu dien duang khoang 50,7 tS, VND. Trong IcS1 6 thang dau nam 2018, Cong ty cb ban hang hba va cung cap djch vu cho C8ng ty Co phan Thucmg mai Vigil thong Tin hoc Buu dien vai tong doanh thu khoang 168 trieu VND, mua hang hba va dich vu tir Cong ty Co phn Thucmg mai Vien thong Tin hoc Buu dien khoang 10,3 tS, VND.
15. PHAI TRA NGUtiI BAN SO add k' SO din kir
Gia tri So c6 kha fling tra nq
Gia tri SO co kha nang tra no.
VND
Cac khan phai tra ngu*i ban ngin han
VND VND VND
NUTEK TELECOM 64.212.020.407 64.212.020.407 46.595.605.758 46.595.605.758 STAR EXCELLENCE 336.222.045.426 336.222.045.426 155.454.396.530 155.454.396.530 Cong ty TNHH Ericsson Viet Nam 33.813.300.362 33.813.300.362 138.292.078.690 138.292.078.690 Cong ty Co phin Tap down HIPT 41.618.633.381 41.618.633.381 C6ng ty TNHH Cong ngh'e 20.365.251.814 20.365.251.814 47.330.195.007 47.330.195.007 C6ng ty CP Tu Van img dung & 18.860.170.560 18.860.170.560 Prognostic Services Pte Ltd 15.978.050.000 15.978.050.000 Ericsson AB 15.395.529.380 15.395.529.380 15.224.765.570 15.224.765.570 Cong ty TNHH San xuAt Thuong mai Dien tir Bao Trtht
13.831.215.427 13.831.215.427
Cac doituong khac 39.977.393.210 39.977.393.210 63.394.381.191 63.394.381.191
CQng 600.273.609.967 600.273.609.967 466.291.422.746 466.291.422.746
16. NGUOI MUA TRA TIEN TRU'OC NGAN HAN So cuiSi SO thin kir
VND VND Cling ty Co phan Cong nghe SOTA Viet Nam 15.628.275.000 C6ng ty TNHH Thuong Mai NIA DAu Tu PTCN (Techpro) 11.724.720.000 T8ng C6ng ty Vien thong MOBIFONE 35.426.092.483 Cac doi tuang khac 1.944.139.608 7.989.334.787
CQng 29.297.134.608 43.415.427.270
5N Tr M
p
20
CONG TY CO PHAN VIEN THONG - TIN HQC BUV DIN
MAU SO B 09a - DN 158/2 phi> Hang Mai, phtrOng QuYnh Loi, qudn Hai Ba Tn.mg, Ban hanh theo Thong to so 200/2014/TT-BTC Thanh phi) Ha NO, Viet Nam
ngay 22 thing 12 nam 2014 dm BO Tai chinh
THUYET MINH BAO CAO TAI CHINH RIENG GitrA MEN DO (TIEP THEO) Ceic tintylt minh nay la mOt by phOn hqp thnnh vit can dugs floc ttdng Mai yeti bao ccio tai chinh rieng gitia nien do kem theo
17. THUE VA CAC ICHOAN PHAI NQP, PHAI THU NHA N1rI5C
SO diu kj, SO phii nOp SO da thyrc n(ip
trong k5' trong k5' SO cuOi kj,
Zen
a Si
G • VND
a) Phil nOp
VND VND VND
Thus gia trj gia tang 46.096.858.876 19.803.780.528 65.851.571.786 49.067.618 HH
Thus xdt, nhdp khau 422.084.019 422.084.019 TO
Thus thu nhdp doanh nghiep 26.353.871.074 3.696.043.751 26.776.775.774 3.273.139.051 CI Thus thu nhap ci nhin 103.541.256 9.481.154.371 9.545.595.981 39.099.646
:0 Thus nhi dit, tien thue (fat 131.328.789 54.662.563 76.666.226 Cic loci thus khdc 78.923.417 7.548.215.869 6.809.556.801 817.582.485
COng 72.633.194.623 41.082.607.327 109.460.246.924 4.255.555.026
b) Phil thu Thus nhi dat, tien thug dit 17.542.980 22.003.663 4.460.683 Thut gia trj gia tang 250.009.000 250.009.000
COng 17.542.980 22.003.663 254.469.683 250.009.000
18. CHI PH! PHAI TRA So cu6i ky SO dim ky
a) Ngin han VND VND
Trich tuft chi phi thus nha thau nu& ngoai 270.642.601 1.500.769.733 Trich truac chi phi thug ngoai phuc vu du an 17.788.079.297 33.731.938.808 Trich nu& chi phi lai vay 2.471.995.849 3.256.985.497 Chi phi trich trtrac khdc 4.499.682.353 5.572.488.639
COng
b) Dii hall
25.030.400.100 44.062.182.677
Chi phi bio hanh 2.235.876.919 2.554.142.919 Chi phi trich tru6c khac 454.313.787 COng 2.690.190.706 2.554.142.919
19. CAC KHOAN PHAI TRA ICHAC SO cuiii ky So diu ky
VND VND a) Ngin han 17.189.565.052 9.409.474.278 - Kinh phi cong down 1.724.458.530 1.592.680.484 - Bao hiem xa hOi 457.195.779 8.418.303 - Bao hiem y to 89.092.969 - Bao hiem that nghi4p 2.797.243 - Phai tra tien thus TNCN 3.400.886.865 - Co ttic, Icri nhuan phai tra 9.615.589.799 933.201.494 - Thu lao HOi ding Quin tri va Ban Kiem soat 784.288.708 1.112.454.394 - Cac khoan phii tra, phai npp Ichac 1.115.255.159 5.762.719.603
b) Dii ban 1.125.672.765 896.854.890 - Nhan kj, quy, 4 =cc dai han 1.125.672.765 896.854.890
21
• 111•11111111•••••111•111111••111111•11111111111••111•111111•111•111
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN 1 5 8/2 ph6 Hong Mai, phutmg Qujmh L6i, quAn Hai BA Tnmg, Thanh ph6 HA N0i, Viet Nam
THUYET MINH BAO CAO TAI CHINH RIENG GICrA NIEN DO (TIEP THEO) Cac thtt.)4t minh nay is mkt bO phcin hop thanh va can &roc doc gong the val bao ccio tat chinh rieng giaa nien JO kem theo
MAU SO B 09 - DN Ban hanh theo Thong to s6 200/2014/rT-BTC ngay 22 thing 12 Om 2014 dm BO Tai chinh
20. VAY VA NQ TRUE TAI CHiNH
SO cuOi i y Phat sinh trong kc SO diu ky Gil trj SO co kha Ming
tra nq Ting Giam Gil trj SO co khl [ling
tra nq VND VND VND VND VND VND
Vay ngin hap 698.919.982.754 698.919.982.754 642.637.384.757 1.183.241.698.907 1.239.524.296.904 1.239.524.296.904 Ngin hang TMCP Ging thuang Viet Nam - CN Hai BA Tnmg (i) 220.821.706.291 220.821.706.291 339.928.678.149 713.054.878.214 593.947.906.356 593.947.906.356 Ngin hang TMCP Ngoai thucmg Viet Nam - Hpi sa - Vay VND (ii) 148.190.502.320 148.190.502.320 52.791.126.724 204.595.561.411 299.994.937.007 299.994.937.007 Ngan hang TMCP Quin Dpi - Vay VND (iii) 59.105.777.987 59.105.777.987 85.547.718.630 94.010.826.238 67.568.885.595 67.568.885.595 Ngin hang TMCP QuOc to Viet Nam (VIB) (iv) 52.119.520.839 52.119.520.839 27.646.229.011 24.473.291.828 24.473.291.828 COng ty TNHH MTV Thant' loan Vien thOng Tin hoc Buu dien (v) 45.000.000.000 45.000.000.000 45.000.000.000 45.000.000.000 Ngin hang lituang mai CO phis Sal Gan Ha NUi (vi) 37.682.725.080 37.682.725.080 723.882.006 52.498.977.701 89.457.820.775 89.457.820.775 Ngin hang TMCP Diu to vi Mat Men Viet Nam-CN Haan Kiem (v 97.906.096.644 97.906.096.644 97.906.096.644 21.728.903.053 21.728.903.053 21.728.903.053 Ngan hang TMCP Hang Hai - CN HA NOi (viii) 38.093.653.593 38.093.653.593 38.093.653.593 97.352.552.290 97.352.552.290 97.352.552.290
Ghi chtl
Hcfp ding tin dung s6 01/201 7-HDCVHM/NHCT142-CTIN ngay 05/06/2017 vi Pint Itic SO 1 I /HTTD/20 1 7-CDCV-SDBS 01/NHCT142-CTIN ngiy 1 1/01/2 0 1 7 vai han muc IA 600.000.000.000 VND, thtri ham 12 thing ke tar ngiy kj, hqp ding, muc dich thanh loin cdc chi phi von Itru Ong phuc vu hoat Ong cung cap hang luSa, djch vu ky thuit cho nginh cong nghiep vien thong, ding nghe th6ng tin, thtri han cho vay t6i da 6 thing theo tirng fan nhAn nq, lai suAt dieu chinh tn6i thing 1 tan, la; suit diu tien IA 4,5°/0/nam, tii sin dim bao to tin chip. Hqp ding tren duqc thay the bang liqp ding s6 01/201 8-HDCVHM/NHCT142-CTIN ngiy 14/06/2018 yen han mac IA 1.000.000.000.000 VND trong yang 12 thing ke tar ngAy kj, hqp ang.
(ii) Hcrp ding tin dung s6 KHCTIN 160082/HDCTD.VCB ngay 10/08/2016, han mix cap tin dung 1.000.000.000.000 VND, thtri han cap tin dung 02/08/2017, muc dich 1)6 sun von Itru dung phuc vu sin xuAt kinh doanh, thtri han cho vay tOi da 12 thing theo tirng lin nhin nq, Idi suit thi Heil. 119p ding ten duqc thay the, bing Huy ding so KHCT1N 1 7 0072/CV.VCB kj, ngay 10/08/20 1 7 vai han mac cho vay Ii 300.000.000.000 VND duy tri den ngiy 06/08/2018.
(iii) Khoin vay Ngin hang TMCP Quin dpi Viet Nam theo Hcrp ding cap tin dung so 3 3020.16.05 7.28 8686.TD ngiy 07/07/2016, han muc tin dung 50 t VND, th6i han cap tin dung den ngay 07/07/2017. Muc dich vay a Bo sung von Itru Ong phuc vu hoat dOng sin xuAt kinh doanh thiet bi vi djch vu vien th6ng - tin hqc cua khach hang nom 2016 - 2017. Ldi suAt cho vay duqc ngin hang ghi nhAn cu the trong Khe u6c nhin nq. Kitting cO tii sin dim bio tuy nhien Cong ty cam ket chuyen tien ve tai khan cita KhAch hang tai MB dat 100% doanh so cho vay theo quj, (bao Om 100% doanh thu tar phucmg An tai trq dm MB). Elqp ding troll duqc thay the bang ficrp ding so 28 7 7 5.1 7.05 7.28 8686.TD kj, ngiy 01/1 2/201 7 yen han cho vay IA 100.0 00.000.000 VND thai han den ngay 20/1 1/201 8, thai han cho vay tin da 9 thing cho cac khoan vay cua hqp ding nay.
(i)
11 • 11 111 i 11 • • • • • • • • • • • • • • • • • • • • • • • • • • • 11 CONG TY CO PHAN VIEN THONG - TIN HQC BU U DIEN 158/2 ph6 HOng Mai, phuang Quj,nh Loi, quan Hai BA Trung, Thanh ph6 Ha Nei, Viet Nam
THUYET MINH BAO CAO TAI CHINH RIENG GIUA NIEN D0 (TIEP THEO) Cac thuyk minh thy la mat bophan hqp thanh va cdn ditqc dpc ding thol vdei bao cao tai chinh Hong gift' a nien da ken? theo
20. VAY VA NQ THUE TAI CHINH (TIEP THEO)
Ghi chu (Tiep theo)
(iv) Hop dOng tin dung s6 088DN1209/2016N1B-CTIN ngay 12/09/2016 vai Ngan hang TMCP QA6c to Viet Nam c6 han mix tin dung 150 tj, VND. Th6i han cap han muc la 12 thing ke tir ngay ky, muc Bich be sung yen lint Ong phuc vu hog Ong sin xuat kinh doanh thiet bj vien thong va tong nghe th6ng tin theo tong hop d6ng dau ra cu the. Then han ctla cac khoan tin dung trong han mire vay kh6ng vuqt qua 6 thang veri lai suet Qtrqc xac djnh tai (Ion de nghj giai ngan vb. Quqc dieu chinh theo tong th6i Icy. Khoan vay khong c6 tai san dam bac), CEng ty cam ket chuyen 120% doanh so phat vay ye tai khoan cua Cong ty tai VIB. Hqp d6ng tren duqc thay the bang Hop thing s6 088DN0112/2017NIB-CTIN ky ngay 01/12/2017 vai han mitt cho vay IA 60.000.000.000 VND vai th6i han cap tin dung IA 12 thang ke tit ngay ky, cac khoin vay c6 th6i gian vay t6i da khong qua 9 thang cho cac khoan vay cua hop ang nay.
(v) Khoan vay C6ng ty TNHH MTV Thanh Wan Vien thong Tin hoc Btru dien theo Hop Q6ng vay vim kinh doanh 001/2017/CTIN-CTINPay ngk, 10/07/2017, s6 tier' vay 45.000.000.000 VND, thOi gian vay 12 thang, lai sat vay 6,5%/nam.
(vi) Hop &mg cap han mix tin dung s6 118/2017/HDHM-TC/SHB.110100 ngay 10/03/2017 va Phu luc se PL01-118/2017/HDHM-TC/SHB.110100 vai Ngan hang. TMCP Sai Gan - HAN6i chi nhanh Trung tam kinh doanh. Theo Q6, Cong ty &roc cap han mut 100.000.000.000 VND theo hlnh thirc tin chap nham muc Bich b8 sung yen luu dOng phuc vu kinh doanh lien quan den pl.& mem, thiet bj vien thong, tong nghe thong tin den ngay 10/03/2018. Lai suit vay &roc quy dinh trong timg khe trac cu the.
(vii) Hop dOng so 01/2016/204/HDTD ngay 15/08/2016 va Phu luc se 1503/2017/204/HDTD ngay 15/3/2017 v6i Ngan hang TMCP Dau to va Phat trien Viet Nam chi nhanh Hoan Kiem. Theo d6, C8ng ty &roc cap han mix 390.000.000.000 VND trong thai han 1 nam ke th ngay kj, nham b6 sung yen Iuu dOng, bao lanh, ma L/C. Hop citing Qtrqc thay the bang Hop d6ng s6 01/2017/204/HDTDHM-CTIN ngay 29/06/2017 cap han mix cap tin dung la 600.000.000.000 VND (du ng vay t6i da tai moi thai diem 200.000.000.000 VND) trong yang 12 thing ke tir ngay kj, vai lai suit &roc xac djnh trong timg Hop dOng tin dung cu the. Cong ty cam ket chuyen doanh thu to hog Ong san xuat kinh doanh ye tai khan tien giri cAa Cong ty ma tai Ngan hang (mg vai doanh s6 cho vay, t le tin dung cila BIDV va mire thi thiau IA 300 tS, VND/nam.
(viii)Hop deng tin dung han mac s6 30/2016/HDTDHM ngay 20/07/2016 veri Ngan hang TMCP Hang Hai Viet Nam c6 han mix tin dung 50 t VND, thai han cap han mix la 12 thang Ice tit ngay kj, hop ang cho muc dfch be sung yen ltru Ong phtic vu hoat den san )(Ilk kinh doanh. Hop deng &roc thay the bang Hop dOng se 96/2017/HDTD ngay 04/08/2017 cap han mix tin dung 100 ty VND. Thai han cita cac khoan tin dung trong han muc vay khong vuot qua 6 thang vai iai suit &roc xac djnh tai don a nghl giai ngan va &roc dieu chinh theo timg thai Icy. C8ng ty cam ket chuyen 110% doanh s6 phat vay ve tai khoan cua Cong ty tai MSB.
MAU S6 B 09 - DN Ban hgth theo Thong to s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai chinh
• 11 • II 11 • II • 11 11 • • • • • II 11 • 11 • • • 11 11 • • • 11 11 • 11 •
CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN 158/2 ph6 Hang Mai, phutmg Qujmh Lai, quan Hai BA Trung, Thanh ph6 Ha NOi, Viet Nam
THUYET MINH BAO CAO TAI CHINH RIENG GIIYA MEN DO (TIEP THEO) Cac thuye't minh nay la m (it ba phan hqp thanh va can dirge doe cuing thai vai b.& cao tai chinh rieng giira nien cl() kem theo
MAU SO B 09 - DN Ban hanh theo Thong to s6 200/2014,TT-BTC ngay 22 thang 12 nam 2014 dm BO Tii chinh
21. VON CHU SO HITU
V6n dou to ctia chef sZr tau
ThOng du von c0 phAn
Quy DAu ttr Phat trier'
Lqi nhuOn china phan phOi
Don VND
TOng
SO du- 01/01/2017 157.000.000.000 13.801.036.956 161.898.947.210 118.512.966.336 451.212.950.502 Lqi nhuOn trong ky 165.500.423.477 165.500.423.477 Thong du von co phan phat sinh 2.512.000.000 2.512.000.000 Tang On 164.850.000.000 (13.801.036.956) (64.983.050.246) (78.215.912.798) 7.850.000.000 Tra co tire (31.400.000.000) (31.400.000.000) Dieu chinh theo Bien ban thanh tra nam 2016 9.306.678.326 9.306.678.326 Thue truy thu va phat chOm (2.040.488.514) (2.040.488.514) Trich Quy Khen thuang Phtic lqi (7.951.409.285) (7.951.409.285) Thu lao cho HOi dOng Quart tri va Ban Kiem sok (896.871.889) (896.871.889)
SO du ditu ky 321.850.000.000 2.512.000.000 96.915.896.964 172.815.385.653 594.093.282.617
Lqi nhuOn trong ky 29.424.577.057 29.424.577.057 Thue truy thu va phat chain nOp (391.832.197) (391.832.197) Tra co tire (i) (38.622.000.000) (38.622.000.000) Inch Quy Khen thuang Philo lqi (i) (10.150.273.878) (10.150.273.878) Thu lao cho HOi &Mg Quin trj va Ban Kiem sok (i) (1.481.208.469) (1.481.208.469)
So dw cu6i ky 321.850.000.000 2.512.000.000 96.915.896.964 151.594.648.166 572.872.545.130
Ghi chic
(i) Theo Nghj quyet so 01/2018/NQ-DHDCD ngiy 30/05/2018 dm Dai h6i (fling co clang thuOng nien nam 2018 ve phucmg an phAn ph6i lqi nhuOn cna nam 2017:
➢ Chi tra co drc nam 2017 (12% VDL) tuong ducmg: 38.622.000.000 VND. ➢ Tech lap quy khen thuang + Philo lqi (8% lqi nhuan con lai dung de phan ph6i sau khi tit co dm) tuong throng: 10.150.273.878 VND. ➢ Trich lap quy Khen thuang cho HDQT va BKS nam 2017 (2% lqi nhuan sau thug 2017 tang them so vai lqi nhuan sau thug ke hoach nam 2017) nrcmg
throng 1.481.208.469 VND.
24
MAU SOB 09 - DN Ban hanh theo Th8ng to s6 200/2014/TT-BTC ngAy 22 thong 12 nom 2014 dm BO Tai chinh
THUYET MINH BAO CAO TAI CH!NH RIENG GIOA NIEN DO (TIEP THEO) Cac thuyit minh nay la mat ba phan hap thanh viz can duor dQc dO'ng theft vett boo coo tat chinh rieng gifra nien dq kem theo
21. VON CHiJ SO HOIJ (TIEP THEO)
Tinh hinh g6p von cut: Cling ty tgi ngdy 30 fitting 06 niim 2018 nhu. sau:
SO cuOi k, s6 dAu ky VND VND
Ca deng to chirc 102.760.800.000 102.760.800.000 Ca (long ca nhan 219.089.200.000 219.089.200.000
321.850.000.000 321.850.000.000
nth lank phdt hank co. phiiu ctia COng ty tgi ngdy 30 thong 06 ndm 2018:
Tir 01/01/2018 Tir 01/01/2017
den 30/06/2018 den 30/06/2017
CO phieu Co phieu S6 Itrqng ca phieu dang ky phat hanh 32.185.000 15.700.000 S6 lacing ca phieu dA ban ra cong chting 32.185.000 15.700.000 + a phieu pha thong 32.185.000 15.700.000 S6 luqng co phieu duot mua lai S6 ltrqng ca phieu dang luu hanh 32.185.000 15.700.000 + C6 phieu Oa thong 32.185.000 15.700.000 Menh gift co phieu dang km hinh (VND): 10.000 10.000
CO tirc
Trong Icy, COng ty a chi tra ca tin cho cac ca dOng vai t6ng s6 tin IA 29.953.323.045 VND.
22. CAC KHOAN MVC NGOAI BANG CAN DOUCE TOAN SO add ks, So dau kk
CONG TY CO PHAN VIEN THONG - TIN HQC DI11‘1 158/2 ph6 Hang Mai, phutmg Quynh Loi, quAn Hai BA Trung, Thanh 06 Ha Ni, Viet Nam
Ngoai to cac loai + USD 66.888,22 + EUR 200,45
23. TONG DOANH THU VE BAN HANG VA CUNG CAP DjCH VV Tir 01/01/2018
den 30/06/2018 VND
Doanh thu ban hang Ilea 684.439.152.919 Doanh thu cung cap dich vu 171.979.311.607
Doanh thu ban hang va cung carp djch vs,s
3.769,63 205,91
Tr} 01/01/2017 den 30/06/2017
VND 782.431.501.454 160.119.860.889
856.418.464.526
942.551.362.343
24. CAC KHOAN GIAM TRU. DOANH THU Tir 01/01/2018 Tar 01/01/2017
den 30/06/2018 den 30/06/2017
Csic khan gram trir doanh thu - Chiet khAu thucmg mai
VND VND
16.885.385 75.912.635
16.885.385 75.912.635
25
CONG TY CO PHAN VIEN THONG - TIN HQC DIEN MAU SO B 09 - DN 158/2 ph6 Hong Mai, phu6ng Quynh Loi, quAn Hai BA Tnmg, Ban hanh theo Thong ttr s6 200/2014/TT-BTC Thanh ph6 Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 dm BO Tai chinh
THUYET MINH BAO CAO TAI CHINH RIENG GIU—A MEN DO (TIEP THEO) Ccic thuyet minh nay la mOt by phem hqp ihanh va can duor d9c dOng Med yen bdo coo tai chinh ?Ting gitia nien do kem theo
25. GIA VON HANG BAN VA CUNG CAP DICH VV Tir 01/01/2018
den 30/06/2018 Tir 01/01/2017
din 30/06/2017
\151 Gia win ctia hang h6a da ban VND
642.290.318.388 VND
707.300.566.621 Gia v6n cua djch vu da cung cap 159.535.803.087 174.897.003.433 Hoan nhAp du phong giam gia hang ton kho (38.081.334)
KU COng 801.788.040.141 882.197.570.054
26. DOANH THU HOAT DQNG TAI CHINH 'IP& 01/01/2018 Tu. 01/01/2017 den 30/06/2018 den 30/06/2017
VND VND
Lai tien girl 13.447.267.389 12.758.436.353 Lai chenh Lech tY gia 1.816.913.947 1.064.185.145 C6 dm nhAn &roc chia 12.690.000.000 6.960.000.000
COng 27.954.181.336 20.782.621.498
27. CHI PH! TAI CHINH Tir 01/01/2018 TIr 01/01/2017
den 30/06/2018 den 30/06/2017 VND VND
Lai tien vay 27.793.660.598 13.626.585.983 Lo chenh Lech tY gia 4.414.932.825 325.663.545 Lai chAm tra, phi LC ngan hang, phi bao lanh 3.085.175.793 3.074.966.332 Hoin nhOp du phong dau to tai chitin (3.654.602.033) (10.958.311.470)
COng 31.639.167.183 6.068.904.390
28. CHI PHI QUAN LY DOANH NGHIEP Tir 01/01/2018 Tr 01/01/2017
den 30/06/2018 din 30/06/2017 VND VND
Cac khoan chi phi quilt ly doanh nghiOp Oat sinh trong ky Chi phi nhan vien quan 1Y 9.219.236.786 17.473.153.573 Chi phi vat lieu quill 1Y 11.601.561 3.620.000 Chi phi d6 dung van phbng 1.031.758.303 475.502.345 Chi phi khau hao TSCD 1.411.407.373 586.368.518 Thu& phi va le phi 906.135.319 544.650.220 Hoan nhap chr 'long (1.569.966.226) (11.963.307.324) Chi phi djch vu mua ngoai 2.081.898.818 1.899.014.809 Chi phi bang tien khac 7.619.456.733 9.044.199.240
Cong 20.711.528.667 18.063.201.381
26
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN 158/2 phd Hdng Mai, phu?mg QuStnh Loi, qudn Hai BA Tnmg, Thanh phd Ha NOi, Vidt Nam
MAU S6 B 09 - DN Ban hanh theo ThOng to sd 200/2014/TT-BTC ngay 22 thang 12 nam 2014 ctla BO TAi chinh
THUYET MINH BAO CAO TA! CHINH RIENG GIffA MEN DO (TIEP THEO) Cie thuyit minh nay lit mot bo phdn hap thanh va can (lucre clQc clang Mai voi bao cao tai chinh rieng giva nien dO kem theo
29. CM PHI SAN XUAT KINH DOANH THEO YEU TO T& 01/01/2018
den 30/06/2018 Tir 01/01/2017
den 30/06/2017 VND VND
Chi phi nguydn lidu, vat Iigu 8.192.029.866 9.430.489.674 Chi phi nhan cong 27.388.915.931 62.004.524.523 in
Chi phi khau hao tai san co Binh 5.101.504.996 4.173.753.035 Tr` Moan nhdp du phong Chi phi dich vv mua ngoai
(1.608.047.560) 168.721.101.977
(11.963.307.324) 174.096.321.378 'A
Chi phi khac bang tin 34.045.433.808 33.489.187.776
COng 241.840.939.018 271.230.969.062
30. CHI PHI THUE THU NHP DOANH NGHIEP HIEN HANH Tir 01/01/2018
den 30/06/2018 Tir 01/01/2017
den 30/06/2017 VND VND
Lqi nhu4n trirat thud 33.112.458.683 58.524.510.306 Didu chinh cho thu nhdp chiu thud (14.646.763.427) (6.396.196.503) (Lai)/ LO CLTG dinh gia cua khoan mvc tin va phai thu kV nay (1.637.127.922) 293.011.799 Lai/(18) CLTG elanh gia ctia khan mvc tier' va phai thu IcSt tnrac (662.793.400) 32.105.424 - TrtY: Thu nhdp khong chiu thud (i) (12.690.000.000) (6.960.000.000) - COng: Chi phi khong &roc trir 343.157.895 238.686.274 Thu nhdp chiu thud 18.465.695.256 52.128.313.803 Thud suAt thud thu nhdp doanh nghidp 20% 20%
Tang chi phi thud thu nhap doanh nghi0 h41 hanh 3.03.139.051 10.425.662.761
Ghi chit:
i. Thu nhAp 'thong chiu thud la c6 tic va lqi nhudn Quqc chia cua cac khoan dau to tai chinh dai hon.
Trong ky, ngoai khoan didu chinh giarn thu nhAp chiu thud khoing 14,6 t VND, Cong ty danh gia khong co khoan chenh ldch nao khac girra lqi nhudn kd Wan tnr6c thud thu nhdp doanh nghidp va thu nhAp chiu thud thu nhdp doanh nghidp. Tuy nhien, yidc xac dinh thud thu nhdp doanh nghidp phai nOp ttly thuOc vao quyet dinh cera ca quan thud c6 thAm quydn.
31. B0 PHAN THEO LiNH Vi,fC KINH DOANH VA THEO KHU WIC DIA Ijk'
Thong tin bO phdn duqc trinh bay theo vuc kinh doanh va khu vtrc clia1jr.
Khu vyt dja ly
Trong lcSf, hoot dOng ctla Cong ty chi tap trung chit yeu trong dja bAn thanh phd HA NOi, trong lanh thd Vidt Nam. Do d6, COng ty khong ldp bao cao bO phdn theo khu vtrc dja 1y.
Linh vtrc kinh doanh
Cong ty chi hoot &Ong kinh doanh trong mot anti vtrc van thong tin hoc. Do Q6, Cling ty lchOng lap bao cao plidn theo vtrc kinh doanh.
27
CONG TY CO PHAN VIEN THONG - TIN HQC Bin DIEN
MAU SO B 09 - DN 158/2 ph6 Hang Mai, phutmg QujIth L6i, quln Hai BA Tnmg, Ban hanh theo Thong tu s6 200/2014/TT-BTC Thanh pha HA NOi, Viet Nam ngay 22 thing 12 nam 2014 dm B6 Tai chinh
THUYET MINH BAO CAO TAI CILINH RIENG GIU—A MEN DQ (TIEP THEO) Ccic thilyEt minh nay M mOt 60 phOn hop thanh va can Arc dpc ddng Choi yen bcio cao tai chinh rieng giica nien do kem theo
32. CONG CV TAI CHINN
Quin 1y rui ro von
Cong ty Tan 15, ngu6n von rthem dam bao ring COnf ty c6 the vira boat dOng lien tuc vira tai da boa lqi ich ctia cac co long thong qua cal uu h6a so du nguan von va cong nq.
Ciu trac von cua C6ng ty gam co cac khoin nq thuan (bao gam cac khoan vay nhu da trinh bayx Thuyet minh so 20 trir di tien NIA cac khan twang duong tien) va phin van chii sec hffu bao gam von gap, cac guy dir lqi nhuOn sau thue chua phIn phai.
He so den biy tai chinh ctia Cong ty nhtr sau: s6 cu.& ky st, ky
Cac khoan vay Trtl: Tien va cac khoan tuong duong tien Ng dal' Van chi' s6 hiru TS' 1e nq than tren von chu so hilu
VND
698.919.982.754 129.570.761.306 569.349.221.448 572.872.545.130
0,99
VND
1.239.524.296.904 802.796.517.404 436.727.779.500 594.093.282.617
0,74
Cic chfnh sach ke toln chit yeu
Chi tiet cac chinh sach ke toan chu yeu va cac phuang phap ma Cong ty Ap dung (bao gam cac tieu chi de ghi nh4n, co so xac djnh gia tri va co s6 ghi nhAU cac khoan thu nhAp va chi phi) dai vri tang loai tai sin tai chinh va cong nq tai chinh dugs trinh bay Lai Thuyet minh s6 3.
Tai san tai chinh cfra COng ty chit ytu bao gOm tien met, tien gin h cac to chirc tin dung, cac khoan pbai thu khach hang, phai thu khac, cac khoan diu to tai chinh khac. COng nq tai chilli' dm Cong ty bao gom cac khoan vay, cac khoan phai tra ngutri ban, chi phi phai tra va cac khoan phai tra phai nOp ngin han khac.
Clc loai cong cu thi chfnh Gil trj s6 ke tom
S6 cuoi ky S6 dilu kY Gil gic Dn. phone Gil goc Dv phone
Tli sin tai chinh VND VND VND VND
Tien va cac khoan Wong ducmg 129.570.761.306 - 802.796.517.404 Phai thu khlch hang, phai thu khac 1.190.528.778.454 (803.139.121) 1.238.643.811.404 (2.373.105.347) Diu tu dai hen 15.191.000.000 (576.842.663) 15.191.000.000 (1.191.421.883) III sari tai chinh khac 317.953.599 227.967.177
1.335.608.493.359 (1.379.981.784) 2.056.859.295.985 (3.564.527.230)
Nq phii tra tai chinh
Gil trj sO ke Win SO cuoi ky so dOu ky
VND VND
Vay va nq 698.919.982.754 1.239.524.296.904 Phai tra ngutri ban, phai tra khac 618.588.847.784 476.597.751.914 Chi phi phai tra 31.464.524.845 50.496.307.422
1.348.973355.383 1.766.618.356.240
28
11
11 CONG TY CO PHAN WEN THONG - TIN HQC BU U DItN MAU SO B 09 - DN
In 158/2 pho 1-16ng Mai, phu?mg QuYnh L8i, quart Hai BA Trung, Ban harth theo Thong to so 200/2014/TT-BTC Thanh 06 Ha N8i, Viet Nam ngay 22 thang 12 nam 2014 cua 138 TAi chinh
III THUYET MINH BAO CAO TAI CHiNH RIENG GICTA NIEN DQ (TIEP THEO) Cac thuyit minh nay la mat by phan hqp thanh va can door doc ding di& yeti bao ccio thi chinh rieng gisia nien do kim theo
a 32. CONG CI) TAI CHINH (TIEP THEO)
c logi cling ci tai chinh (Tiep theo)
Cong ty chua danh gia gia tri hop 15, cua tai san di chinh vi cling ncr tai chinh tai ngay k& &Km Men di) ke toan do Thong to so 210/FT-BTC ngay 6/11/2009 ("Thong to 210") cua BO Tai chinh cfmg nhu cac quy djnh hien hanh chua c6 Wang cOn cg.the ve viec xac djnh gia tri hop 15,,ctia cac tai san chinh va tong nq chink Thong to210 yeu ciu ap ding Chuan mic Bao cao tai chinh quOc te ye viec trinh bay Bao do di chinh rieng gia-a niOn dO va thuyet minh th6ng tin dii vai tong ci tai chinh nhung Ichang dtra ra huong dxan tuong ducmg cho viec danh gia va
• ghi nhan tong cg tai chinh bao gem ca ap ding gia ti hop 15,, nham phg hqp %fed Chan mgc Bao cao tai chinh quic
■
te.
Mgc tieu quan 15, rib ro thi chinh
Cong ty da xay dtmg he thing quan 15, rui ro nhim phat hien 9 danh gia cac rui ro, ma Cling ty phai chju, thiet lap cac chinh sach va quy tinh kiem soat rtki ro mic chap nhan dtrqc. He thong quan Iy rid ro ducc
11 xem xet lai dinh kj, nham phan anh nhang thay d6i cua dieu kien thi truing va hoat dOng cua Cling ty.
Rui ro tai chinh bao gim rui ro thj truing va rui ro thanh khoan.
Riii ro thj ft-tang
■ Hoat dOng kinh doanh cua Cong ty se chju red ro thj truing, bao hem nii ro ty' gia, rui ro lai suit, red ro ve gia hang h6a, raj ro tin ding va cac rui ro ve gia khac, nhu c6 phieu.
Rid ro ve gia
1111 Cong ty se chiu rai ro khi c6 sg Wen ding ve ty' gia hoi doai lien quan den cac hoat dOng kinh doanh cua Cong ty khi Cling ty mua va ban cac loai hang h6a bang cac loai ngoai te khac vai ding tien hach toan ke toan cua Cong ty. COng ty quan 15, rui ro ty' gia thong quan viec xem xet tinh hinh thj truing hien tai va dg icien khi Cong ty c6 ke hoach mua ban hang 116a trong ttrcmg lai bang ngoai te. Cling ty chua sir ding bat kj, cling cg tai chinh phai sinh de phang ngira rai ro ngoai te.
1111 Rut ro su6t
Tui ro lai suit cua °Ong ty chit yeu lien quan den cac khoan tien va cac khoan vay. Cong ty chiu ro khi lai suit bien dOng. Rdi ro nay se do Cling ty ivan 15, bang cach duy trl a mic dO hqp 15, cac khoan tien giri, tien vay vai lai suit ci djnh va !Ai suit tha noi, phan tich tinh hinh canh tranh ten thj truing, theo dal sir bien Ong cua nen kinh te trong nuac va the giai de c6 duqc cac lai suit c6 lqi cho Cling ty va sir ding cac don bay tai chinh hieu qua.
Rui ro ve gia hang hoc:
Cong ty mua hang haa de phic vi hoat dOng kinh doanh, nen Cong ty se chju rai ro tir viec thay dii gia ban dm hang hea. Cong ty quan ly rai ro hang 16a bang viec theo dai va phan tich thong tin lien quan den thj truing hang hoa ma Cling ty kinh doanh nham mic dick phigc vg cho theri diem mua ban hang h6a, ke
1111 hoach kinh doanh va xac djnh Binh mic ton kho hqp ly. ang ty chua sir ding cac cong ci tai chinh phai sinh de phang ngua cac rui ro ve hang h6a.
Rid ro tin dung
Rui ro firth citing la rui ro ma WA bOn tham gia trong mOt cling cg tai chinh hoac mOt hqp ding ma khach hang khong thgc hien nghra vg cua minh, nen lam cho C6ng ty bj ton thit ye tai chinh. Cong ty se chiu tin ro tin cluing chit you dii vdri cac khoan phai thu tir khach hang va tir hoat dOng tai chinh, nhu tien giri ngfin hang.
D6i vai cac khoan phai thu khach hang: Cong ty quan 151 nii ro dai vai cac khoan phai thu dga tren cac chinh sach, thu tic kiem soat ding nhu dg phang nq phai thu kh6 dai. Cong ty theo dai chat the cac khoan phai thu, phan tich tinh hinh tin dtmg cua timg khach hang tai timg alai diem.
Dii vai tien gui ngfin hang: Cong ty duy thgc hien giri tien tai cac ngan hang ma Cling ty danh gid la c6 uy tin va c6 quan he lau nam vai Cong ty.
29
CONG TY CO PHAN V1EN THONG - TIN HQC Bit I DIEN
MAU SOB 09 - DN 158/2 ph0 H0ng Mai, phuimg QuYnh Loi, quart Hai Ba Tnmq.. Ban hanh theo Thong to so 200/2014/1'T-BIC Thank ph0 Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 dm B0 Tai chinh
THUYET MINH BAO CAO TAI CHINH RIENG GIcrA NIEN DO (TIEP THEO) Ccic thuyit minh nay la mot b() pkin hap thanh va can dint doc clang ill& vvi bcio cao tai chinh rieng giira nien da Icam theo
32. CONG CV TAI CHINH (TIEP THEO)
Quart 15, rut ro thanh khan
Day la rui ro khi Cong ty gap kilo khan trong viec thuc hien cac nghia vu tai chinh do thiEu von, chit yeu la do cac tai san tai chinh va cong nq phai tra tai chinh c6 cac thai diem dao han khac nhau. Tinh thanh khoan duqc Gong ty quan 1y nhim dam bao mtic phi tr0i gia ding nq den han va tai san den han trong nam mirc có thE duqc kiem soat dOi vai so vim ma Cong ty tin rang co the tao ra trong nam do. Chinh sach cita Cong ty la theo dai thuarng xuyen cac yeu cau ye thanh khoan hien tai va du kien trong twang lai nham dam bao Cong ty duy tra du mirc du phong tien, cac khoan tucmg duong tien, cac khoan vay va du von ma cac chit sEr hthi cam kEt gap nham dap ling cac quy dinh ve tinh thanh khoan ngan han va dai han.
Cac bang duai day trinh bay chi tiet cac mdc dao han theo imp thing con lai doi vai tai san tai chinh va cong nq tai chinh phi phai sinh va thai han thanh toan nhu da duqc thoa thuan. Cac bang nay duqc trinh bay dira ten clang tien chua chiet khAu cita tai san tai chinh va clang tien chua chiet khau cua cong nq tai chinh tinh theo ngay som nhat ma COng ty phai tra. Viet trinh bay thong tin tai san tai chinh phi phdi sinh la can thiEt de hieu cluoc viec quan 1Y rui ro thanh khoan cua Cong ty khi tinh thanh khoan &roc quan ly tren co sir cong nq va tai san thuAn.
SO,cuifti ky
Tir 1 nam tro. xuong
Tren 1 ram den 5 lam
Teen 5 nam COng
VND VND VND VND
Tien va cac khoan tucmg ducmg 129.570.761.306 - 129.570.761.306 Phai thu khach hang, phai thu khac 1 .190.528.778.454 - 1.190.528.778.454 DAu to dai han khac 15.191.000.000 - 15.191.000.000 Tai san tai chinh khac 5.000.000 312.953.599 317.953.599
1.320.104.539.760 15.503.953.599 1335.608.493359
Vay va nq 698.919.982.754 698.919.982.754 Phai tra nguOi ban, phai tra khac 617.463.175.019 1.125.672.765 618.588.847.784 Chi phi phai tra 31.464.524.845 31.464.524.845
1.347.847.682.618 1.125.672.765 - 1.348.973.355.383
Chenh lech thanh khoin rang (27.743.142.858) 14.378.280.834 - (13.364.862.024)
'Fir 1 nam tra Trin 1 nam Tren 5 nam COng xtiOng den 5 Flan)
SO dAu Tien va cac khoan tucmg ducmg 802.796.517.404 - 802.796.517.404 Phai thu khach hang, phai thu khac 1.238.643.811.404 - 1.238.643.811.404 DAu to dai han khac 15.191.000.000 - 15.191.000.000 Tai san tai chinh khac 5.000.000 222.967.177 227.967.177
2.041.445.328.808 15.413.967.177 - 2.056.859.295.985
Vay va nq 1.239.524.296.904 - 1.239.524.296.904 Phai tra ngueri ban, phai tra khac 475.700.897.024 896.854.890 - 476.597.751.914 Chi phi phai tra 50.496.307.422 50.496.307.422
1.765.721.501.350 896.854.890 - 1.766.618.356.240
Chenh Tech thanh khoin rang 275.723.827.458 14.517.112.287 290.240.939.745
Ban TOng Giam doc danh gia mac tap trung rat ro thanh khoan o imic thap. Ban Tong Giam dOc tin ttrimg rang Cong ty c6 the tao ra du nguon tien de dap 1mg cac nghia vu tai chinh khi den han.
30
I
• • • • ■ U
• I • • • a I
I
I
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■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■
CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN
MAU S6 B 09 - DN 158/2 ph6 H6ng Mai, phutmg Quynh L6i, quAn Hai Ba Tnrng, Ban hanh theo Thong tu s6 200/2014/TT-BIC Thanh ph6 Ha N6i, Viet Nam ngay 22 thang 12 nam 2014 do B6 Tai chinh
THUYET MINH BAO CAO TAI CHiNH RIENG GIUA NIEN DO (TIEP THEO) Cac thuyt minh nay is mOt by phOn hqp thanh va can durc dQc clang theft vat boo cao tat chinh rieng giaa nien do Vern theo
33. THONG TIN KHAC
Theo Nghi quyet so 015/2017/NQ-DHDCD ngay 11 than 5 nam 2017 cua Dai h6i dOng co (long Cong ty, Dai hOi (Ring co dong thong qua chi) tnrcmg va ke hoach dua co phieu cua Cong ty len dang k9 niem yet, giao dich trail So giao dich cluing khodn thanh ph6 HO Chi Minh. Uy quyen cho HOi dl5ng Quan tri thuc hien cac thti Ric phap 19 de dua co phieu cua Cong ty niem yet ten thi tru6ng chimg khoan theo dung quy dinhphap luAt. Den ngay Idp Bao cao tai chinh rieng giva nien dO nay, C6ng ty dang lam viec yeti cac ben tu van de chuan bj dua co phieu cua C6ng ty niem yet tren thj tru6ng cluing khoan trong theri gian tai.
Theo Nghj quyet so 01/2018/NQ-DHDCD ngay cua Dai hOi diing c6 dong Citing ty, Dai h6i d6ng c6 &Ong thong qua chi' trucmg sap nhdp Cong ty Co phan KASATI vao COng ty va nang t9 le gOp von cua VNPT tai Cong ty len 35% von dieu le. Den ngay IAp Bao cao tai chinh nay, Cong ty dang tirng buerc thuc hien cac thti tic sap nhdp theo phuong an dA ducrc phe duyet.
34. se) LIEU sO SANH
s6 lieu so sanh cua Bang can d6i ke todn den gida nien dO la so lieu clugc trinh bay tren bao cao tai chinh rieng cho nam tai chinh ket thfic ngay 31/12/2017 dft duqc kiem toan; SO lieu so sanh cua bao cao ket qua kinh doanh rieng gida nien dO va bao cao Itru chuyen tien to rieng gifra nien d6 IA s6 lieu duqc trinh bay tren bao cao tai chinh rieng cho ky hoot Ong ter ngay 01/01/2017 den ngay 30/06/2017 da duqc soat xet.
31
Nguyen Ng6c Son Trin Qu6c Tuan Ke todn trtro'ng NgerilAp
Nguyen TrI Dung T6ng Gam (Mc Ha Nal, ngay 20 thong 08 nam 2018