tong cong ty truyen thong da plum
TRANSCRIPT
TOng COng ty Truyen thong Da plum; tin Cling ty TNHH Mot thimh vien Thuyet mink bao cao tai chinh hop nhat cho nam ket thtic ngay 31 fluting 12 dim 2015 (tiep theo)
Win B 09 — DN/HN (Ban hanh theo Thong tu• 3 ci 202/2014/TT-BTC
ngiry 22/12/2014 cria BO Tai chinh)
36. Thue thu nh4p
(a) Ghi nhap trong bao cao ket qua hot dking kinh doanh hop nhAt
2015 VND
Chi phi thue hi?n hanh
2014 VN D
Nam hien hanh 12.131.581.836 5.751.258.326 Dv' phong thieu trong nhang nam trirot 227.610.643
12.359.192.479 5.751.258.326
Lcri ich thus thu nii4p hap 10 Phat sinh va hoan nhap cac Chenh tech tam thai (300.563 .832)
12.058.628.647 5.751.258.326
(b) DOi chieu thus suAt thtrc to
2015 VND
2014 VND
Lai nhuan ke toan trirOt thus 123.305.997.855 77.240.829.321
Thue tinh theo thue suit cna Tong Cong ty 27.127.319.528 16.992.982.451 Anh hinfmg ena viec thaw doi thus: suit 30.056.383 Chi phi kliong &roc khiu trir thus 3.693.491.438 767.846.215 Thu Map khong hi tinh thug (170.030.709) (26.056.362)
Lit tinh thuz &roc sir dung (18.849.818.636) (12.920.634.789) Tai san'thus thu nh5p hoa) lai kltimg dircyc ghi nh5n 937.120.811
Der phong thieu trong n hang nam tar& 227.610.643
12.058.628.647 5.751.258.326
(c) Thue suAt ap chIng
Theo 1uat thus thu nhap doanh tighiep hien hanh, Tong Cong ty va cac ding ty con CO nghia vu nap Ngan sach Nha Dirac thus thu nh5p theo mire thus suat 22% tren lai nhu5n tinh thus cho nam 2014 va 2015, va mix nay se giam xuOng 20% tir nam 2016.
49
TOng Gong ty Truyen thong Da phtrcrng tien - COng ty TNHH Mot thanh vien Thuyet minh bao ea° tai chinh hop nhat cho flan] ket dine ngay 31 thing 12 nam 2015 (tiep Oleo)
Ngu B 09 - DIsUILN (Ban hank rhea Thong to so 202/2014/TT-RTC
ngay 22/1212014 cua Bc"., Tai chinh)
33. Thu uhcw khac
Tien thu du.oc tir thanh ly tai san co dinh
2015 VND
2014 VND
243.929.517 Tien boi thtro'ng nha'n &roc tit cat; dun v.! khac 251.800.000 271.914.322 Giam Jai vay do dtay,: mien ng.Lila vu thanh toan 8.936.402.250 DOi tic den bit thiet hal cong trinh 4.222.000.000 Giam goc. vas do &nye mien nghia vu thanh toan 14.259.375.000 Giant phai tra do duqc mien nghia vu thanh toan 1.753.515.728 13.181.728.000 Thu ithap khac 1.245.769.026 2.792.905.443
12.187.487.004 34.971.852.282
34. Chi phi khie
2015 VND
2014 VND
tirthanh 1),": tai salt cis dinh 37.475.864 265.731.245 Tra tken boi thirOnizilliet hal cho Dai That thanh TILI ":11 hinh TinliNarn Dinh 528.087.451 8.757.048.000 Cac khoan phat ve thi. 12.674.763.862 2.766.192.851 Khic 1.531.588.616 4.460.144.173
14.771.915.793 16.249.116.269
35. Chi phi sin xuAt vi kinh doanh theo yeu to
Chi phi nguyen vat lieu bao !dim trong chi phi
2015 VND
2014 VND
san xuat va chi phi mua hang hoa de ban tai 2.107.625.620.660 1.952.203.766.508 Chi phi nhan vien 364.268.150.949 334.203.058.376 Chi phi khan hao 101.470.712.735 75.292.942.248 Chi phi dich vu mua ngoai 985.840.090.666 925.842.102.150 Chi phi khac 117.661.691.565 114.469.758.380
48
TOng COng ty Truyen thong Da phiroilig tign Thuyet minh bao cao tai chinh hop nhat cho (tiep theo)
— Cling ty TNHH Mot thanh Oen nam ket thac nay 31 thong 12 Om 2015
Blau B 09 — DN/LIN (Ban hanh theo Thong tu• co 202/2014/17-B7r
ngay 22/12/2014 cna BO Tai chinh)
31. Chi phi ban hang
2015 VND
2014 VND
Chi phi nhan vie!) 43.427.917.634 35.621.454.124 Chi phi khau hao va phan bo 1.039.287.934 902.825.148 Chi phi quang cao 15.654.099.026 14.232.476.143 Chi phi bao hanh san pham 3.604.672.851 3.711.037.807 Chi phi van phong 4.529.605.400 4.252.434.242 Chi phi van chuyen 3.949.981.283 3.122.476.922 Chi phi sit-a chira bao dtrting 1.271.263.236 898.327.116 Chi phi cong tic, tiep khach va to chirc hOi nghi 9.353.475.501 7.434.925.716 Chi phi thue cot tram va dau thu 2.043.780.427 2.002.154.147 Chi phi khac 13.381.481.889 12.545.401.599
98.255.565.181 84.723.512.964
32. Chi phi quail 1ST doanh nghi0
2015 VND
2014 VND
Chi phi nhan vien 137.922.974.670 127.502.729.998
Chi phi khau hao va pilau bi; 32.694.462.367 '9.957.692.968 Chi phi cong tat:, tiep khach va to dim hoi nghi 26.428.879.941 19.323.486.909
Chi phi trich lap dkr phong 15.461.714.951 13.914.375.720
Chi phi van phOng 21.980.547.716 19.323.555.698
Chi phi sira chtia bao duiryng 1.475.449.900 828.166.352
Chi phi thue dat va dtrong kenh 17.490.291.999 16.233.147.676
Chi phi khac 26.202.248.549 27.391.646.480
279.656.570.093 254.474.801.801
47
Tong COng ty Truyen thong Da phtrung tign — Cong ty TNHH MOt thanh vien Thuy& mirth bao can tai chink hcyp nhat cho nam ket thuc ngay 31 thing 12 nail] 2015 (tie!) the())
A1Lu B 09 — DN/IIN (Ban hanh then Thong to sc.) 202/2014/TT-BTC
ngay 22/12/2014 cite! B5 Tai chinh
Trong nam 2015, Tong Cong ty ghi nhan doanh thu va., chi phi phat sinh theo gia tri qutyet toan cho phan ,cOng viec duvc thtrc hien nam 2014 vOi gia tri dung theri 14 61.455 trieu VND. Doanh thu Ve gia vOn,ctia. phan cOng I 'ec thuc hien trong nain 2015 ding cid &roc ghi nhan trong bdo cao tai chinh hop nhat cho nam ket aloe ngdy 31 thing 12 Min 2015.
28. Gii von hang ban
"I8ng gia von hang ban cad:
2015 VND
2014 VN D
• Hang hod da ban 760.989.527.709 979.831.672.243 • Dich vu da cung irng 2.422.001.283.874 1.693.406.083.274 • Hop c/Ong xay clung 44.583.300.854 14.155.850.571 • Dtr phong giam gia hang Col kho 1.028.269.824 5.888.144.404 • Dtr pheng bao hanh cOng tiHnh 3.531.267.266 9.764.264.621
3.232.133.649.527 2.703.046,015.113
29. Doanh thu hoa,t Ong tai chinh
2015 VND
2014 VND
Lai tien 9.046.672.316 4.947.303.362 Co fire dtroc chin 94.663.000 118.438.010 Lai chenh tech tti gia da thuc hien 1.550.130.284 560.846.847 Lai chenh lech tv gia chua thitc hien 38.559.744 Doanh thu hoat ding tai chin].) khde 3.992.521 9.581.007.141
10.695.458.121 15.246.155.104
30. Chi phi tai chinh 2015 VND
2014 VND
Chi phi lai vay 27.370.618.055 49.878.512.363 Lo chenh Lech ty gia TA' thtrc hien 3.154.953.498 1.247.602.075 1.(7S chenh tech tS, gia chua thuc hien 3.267.433.601 3.845.376.069 Khac 126.384.951
33 .919.390.105 54.971.490.507
46
Tiing ping ty Truyen thong Da plurung tien — COng ty TNHH1110t thAnh vicn Thtlyet mirth ban cgo tai chinh hop nhat cho nam ket auk ngAy 31 thing 12 nam 2015 (tlep theo)
u B 09 — DN/IIN (Ban hanh the() Thong to sa 202/2014/TT-BTC
ngay 22/12/2014 cita BO Tai chink
(c) Noy khO doi da xti157
Nguyen nhan xria so
Nam xoa so
2015 VND
2014 VND
Cong ty Xay dung co ban Kha nang thu hoi thap 2009 12.193.461.664 12.193.461.664 Cac ding ty khac Kha nang thu hOi thap 2012 2.827.175.810 2.827.175.810
15.020.637,474 15.020.637.474
27. Doanh thu ban hang va cung cap dich vu
Tong doanh thu the hien tong gia tri hang ban va dich vu da cung cap, khong bao gom thug gia tri gia tang.
Doanh thu thuan bao gOm:
Tong doanh thu
2015 VND
2014 VND
• Ban hang hoa 780.288.436.811 1.016.298.457.863 • Cung cap dich vu (*) 2.930.103.726.184 2.111.176.811.501 • Hop Tong xay dtmg 55.248.005.312 32.681,125.926
Trir di cac khoan giam trir doanh thu
3.765.640.168.307 3.160.156.395.290
• Hang bin bi tra1ai (9.468.636.701) • Giant gia dich vu (6.480.024.878)
(6.480.024.878) (9.468.636.701)
Doanh thu thuan 3.759.160.143.429 3.150.687.758.589
(*) TOng Cong ty clã k9 Hop clOng so 03'HDDH ngay 14 thing 3 Waal, 2009 vOi Cue Quan 1y phat thanh, truyen hinh va thong tin din TTTT ("Cuc thanh truyen hinh") ye viec cung trng dich vu phat thanh, truyen hinh ten mpg Internet phtic vg ngtroi Viet Nam 6 mr6c ngoai. Tai ngay 31 thing 12 nam 2014, mac du met phan cOng viec thtrc hien trong nam 2014 da duce Cuc Phat thanh truyen hinh nghim thu xic nhan, TOng Cong ty chua trac tinh va ghi nhan doanh thu to mg(mg cho nam ket iliac rway 31 thing 12 nam 2014 do (i) den ngay 20 thing 1 nam 2015 TCmg Cong ty va Cvc Phat thanh truyen hinh mOi tier, hanh xac nhan gia tri tam tinh tren bien ban nghiem thu cho nam 2014 va (ii) Ban lanh dao Tong COng ty danh gia rang gia tri quyet toan cuoi ding co the khac vo i gia tri &roc nghiem thu. Ben canh do, cac chi phi phat sinh trong nam 2014 do thijc hien hcyp dOng nay ding chua throe ghi nhan vao gia von hang ban tuang
45
TOng Cling ty Truyen thong Da phirong tien — COng ty TNHH Wit thanh van Thuy& minh bao cat) tai chinh ho'p nhAt cho nam ket thuc ngay 31 thong 12 nam 2015 (tiep theo)
MAU B 09—DN/HN (Ban hash the() Thong fir sa 202/2014/TT-BTC
ngay 22/12/2014 cfia BO Tai chinh)
24. Vo'n gop
VOn dieu le dtrcyc duyet va da gdp ctia TOng COng ty la:
num: duvet
Dä gop
Nghin VND 'Yo Nghin VND %
Wi Thong tin va Truyen thong 1.500.000.000 00% 1.087.269.903 72%
(*) VOn diet' 1e da gop chtra bao ge,:m nguOn vOn dau to xity dtrng ca ban do Ngan skit Nha mak cap nhtrng chua (lilac dieu chu) en sang vOn gop do cong trinh xay dtrng tucmg irng atm chrac quyet toan.
A 25. QuSi dau tir phat trien
QuS' clan mphat trien dirge trich lap tit- lai nhuan chtra phan phi theo nghi quyet cua .1-01dOng Thanh vien. Cac quy nay chive thanh lap nharn muc dich ma fOng kinh doanh trong Mune lai. Khi quj' clime sir dung de Oat trien kinh doanh, khoan tien da sir dung (lucre chuyen sang Von gOp.
26. Cac khoan myc ngoai Bang can . ke toan
(a) Tai san tithe ngoai
Cac khoan tien thue toi thieu phai tra cho cac hop clang thue boat dOng khong dtrov huy ngang nhtr sau:
31/12/2015 1/1/2015 VND VND
Trong N Ong mot nam Trong vong hai den nam nain
4.572.740.000 15.010.382.616
10.592.090.000 1.678.533.333
15.164.830.000 16 688.915.949
(b) Ngoai to cac 104;
31/12/2015 1/1/2015 Nguyen 0 Tuvng &mg Nguyen to Ttro'ng throng
VND VND
USD 1.461.365 32.775.345.200 471.703 10.081.708.219 FUR 3.628 91.297.345 1.305 33.687.270 GBP 150 4.977.115 150 4.960.200
32.871.619.660 10.120.355.689
44
TOng Cong ty Truyen thong Da phurong tin — Cong ty TNHH MOt thanh vien Thuyet minh bao cao tai chinh harp nhat cho nam ket that: ngity 31 thing 12 nam 2015 (tiep theo)
MAn B 09 - DNAN (Ban hanh theo Thong fir so 202:2014/T14TC
ngay 22/12/2014 clia BO Ttil chinh)
23. Thay d i vim chi] hii.0
Thing du. VOn gap von co phan
VND VND
Quy dau Jtr phat trien
VND
Quy dg phong tai chinh
VND
Quy khac thuOc von
chii so' him VND
LO itly ke VND
NguOn von L9i ich co' Jan to xtly dong khong
dy.ng ccr ban kiern soat VND VND
"Tong Ong VND
SO dtr tai ngity 1/1/2014 325.549.007.773 1 .364 307. 781 06.792.248.269 20.983.787.642 (340.426.000.737) 708.995 748.715 27 507.07n.,108 007.766. i 71.851 -china kiem twin
1)ii ii chuyen nam col Liu: 761.720.895.554 74.298.327.616 (20.810.850.756) - (815.208.372.414)
Tang oguim Volt all (11 \r)} Liking co bail - 127.964.212.247 127.964.212 247
flhOrl 11110111 tFOIlg flan) 64.119.846.683 7.369.724312 71.489.570.995 Phan 11() k hen thuiing, phiic 1+,0 (85.006.101) (85.006.101) Phan 1.-)6 vat) cac quc khac 153.811.031 322.716.823 (476.527.854)
Chin a) Cirt: - (1.536.984.153) (1.536.984.153) Liam 1(1 Inv kC Qua Dai THKTS (Thult4 math I (0)) 82.417.796.213 82.417.796 213 tWn ding, kUL: - (1364.307.781) 68 815.566 (23 333.408) (1.991.940.628) - (1.997.562.466) (5 308.328 717)
--L - — - - SO du. tai ngity 31/12/2014
ban cao trtrirc day 1.087269.903.327 141.313.202.482 472.320.301 (196.441.832 424) 21. 751.588.548 26.342.250.101 1.080.707 432.335
Phtin (Thuye't minh 38) 472 320.301 (472.320.301)
SO du• tai nay 1/1/2015 1.087.269.903 327 141.785.522.783 - (196441.832.424) 21.751.588.548 26.342.250.101 1.080.707.432.335 -dii phan loci Ina
Tang viral trong nam 120.000.000 120_(8)0.000 Lcri nhu4n Liman Irong nam 99,772.112.444 11 475.256.764 111.247.369.208 Phan bo vao quYkhen thuring, phuc lqi (2.725.658467) (1.427 166.053) (4.152.824.520) Phan be) vao cac LiuS, khac 1 3.10.710.001 2 218 671.766 (3.505381 767)
Sir dung cac quj, (32034) 142) (30.774.058) (62.804.200) Chia cO tire (3.402.488.510) (3.402.488.510) Ban ca phieu quj, 1.575.000.000 1.575.000.000 Bien dying khac 10.004 (977.148.087) (818.083.539)
1.087.269.903.327 141 100 202642 2.218.671.766 (102.801695.666) 21.751.588.548 33.674.930.157 1 185213.600.774
43
Tong Cling ty Truyen thong Da phtrong Cling ty TNHH MOt thanh vin Thuyet mink bao cdo tai chinh hop nhat cho nam ket thtic ngay 31 thing 12 nam 2015 (tiep the())
B 09 T- DN/IIN (Batt hanh theo Thong to so 202/2014'777.1TC
ngay 22/12/2014 etc, B T('') cithihi
22. QuS, khen thuikng, phtic
Quy na), dirgc trich lap tt:r loi nhuan chua phan ph"Oi theo sir phe duyet cua 1-1Oi dung, fhanh vien. Qus throe sir dung de chi tra cac khoan khen thtr&ng va phtic Igi cho cac nhan ctia 176ng COng ty va cac c«ng t> con theo chinh sad khen thirgng va ph& loi cua Tong COng ty. Bien Ong cua ti.j1i khen thirOng. ph& Igi trong nam nhtr sau:
2015 VND
201-1 VND
SO du dau nam 3.091.840.108 10.410.424.037 Tang trong nam 4.152.824.520 85.006.101 Sir,dung trong nam (2.172.940.128) (7.403/90.030 Bien dOng khac 821.383.541
SO du cuOi nam 5.893.108.041 3.091.840.108
42
Tong COng ty Troyer] thong Da phirovg tin — COng ty TNHH MOt thanh vien Thuytt minh bao cao tai cliinh 119,p nhat cho /tam kit thtic ngay 31 thing 12 nam 2015 (tit!) theo)
NIL u B 09 — DN/EIN (Ban hanh then ThOng to sO 202/2014/TT-BTC
ngay 22/12/2014 cua B-(5 Tai chinh)
21. Du- phong phai tra ngaln h#n
(a) Der phong phai tra ngiin hart
Bien Ong cua cac khoan du phOng bao hanh ngan han trong nam nfitr sau:
2015 VND
2014 VND
So dau nam 1.197.912.182 2.301.650.505 Chuyen sang du phong dai ban (278.944.000) Tang trong nam 3.531.267.266 3.612.168.193 Sir dung trong nam (3.191.876.243) Hoan nhap trong nam (4.436.962.516)
So du cuOi nam 1.537.303.205 1.197.912.182
(b) Dv phong phai tra dal ham
Bien d'Ong cua cac khoan du phong bao hanh dai han trong nam nhtr sau:
SO day nam
2015 VND
10.868.002.944
2014 VND
Phan loaf lai tir dkr phOng ngan h.an 278.944.000
Tang trong nam - 10.743.058.944
Sir dung trong Dam (7.310.311)
Hohn nhap trong nam - (154.000.000)
S6 du cuOi nam 10.860.692.633 10 868.002.944
41
tting Ciing ty Truytn thong Da phtivrag tien — Cong ty TNHH MOt thanh Tien Thuyet mink bao cao tai chinh hop Mint cho nam ket thac ngay 31 thing 12 nam 2015 (tiep theo)
Mriu B 09 — (Ban hanh theo Thong to c3 202/2014/TT-BTC
ngay 22/12/2014 cua Bo Tai chin1)
(b) Vay dai 1.14n
Dieu khoan va dieu kien ctia cac khoan vay dai Ilan hien con s6 dtr nhtr sau:
Nam Loai Lai suit din 31/12/2015 1/1/2015 tin nam han VND VND
Ngan hang Nong ngitiep \ a Phat trier) NOng them Viet Nam (a) VND 10% 2017 3.574.936.364 68.904.550.000 Ngan hang TMCP Dau tir VND 10% 2017 7.798.315.719 va Phat trien Viet Nam (b) USD 1 ,95% 2025 221.502.612.241 221.502.612.241 Ngan hang TMCP 9,2% -• Quin Dc i (d) VND 10,5% 2021 530.200.000 52.387.931.794 Ngin hang Phat trien Viet Nam (f) VND 9,6% 2018 182.850.000.000 188.660.257.777
408.457.748.605 539.253.667.531
Khoasi den han tra trom,_Y, vong 12 thing (48.449.430.045) (51.596.662.034)
}Oman den han tra sau 12 Mang 360.008.318.560 487.657.005.497
Khoan vay tir Nglin hang TMCP Dau tir va Phat trien Viet Nam (b) c6 gia tri ghi so tai ngay 31 thing 12 nam 2015 la 10.348.172 USD tumg throng 221.503 trieu VND (1/1/2015: 10.348.172 USD arcrng /rang 221.503 trieu VND) phat sinh de hinh thanh cac tai san thtiOc du an dau to có muc Bich sir dung cho Dai THKTS có gia tri Fa 261.189 trieu VND (Thuyet minh t) ,12) do Tong Cong ty lam ch dau ttr. T6ng Cong ty khong thtrc hien danh gia lai cac khoan vay c6 goc ngoai to nay trong nam 2015 do cac khoan vay nay se dupe chuyen cho Dai THKTS theo gia tri nguyen to clang voi cac tai san lien quan.
Cac khoan vay dai han (a), (b) va (d) ding v6i cac khoin vay ngan han tir cac ngin hang nay (Thuyet mini] 20(a)) dtrqc the chap bang mi5t so tai san nhu. da &rot trinh hay tai Thuyet minh 20(a) tai ngay 31 thing 12 nam 2015.
Khoari vay (1) tir ngan hang (hive darn bao bAng tai san co dinh c6 tri con lai la 549.695 triu D (1/1/2015: 556.712 trieu VND) (Thuyet minh 10).
40
TOng COng ty Truyen thong Da plurong tin - Cling ty TNHH Mot thanh vien Thuyet minh bao cao tai chinh hop nhat cho nam ket thin ngay 31 thing 12 nam 2015 (110 the())
Milu B 09 - DN/IIN (Ban hanh theo Thong to sa 202/2014/TT-BTC
ngity 22/12/2014 cua Bq Tai chn7h)
Dieu khoan va dieu kien cua ca: khoan vay ng.an han hien con s6 du nhtr sau:
Lo4i Wen
Lai suit nam
31/12/2015 VND
1/1/2015 VND
Ngan hang Nang nghiep va. Phat trien Nong then Viet Nam (a) VND 4,9% - 6,5% 133.176.744.412 135.954.895.009 Ngan hang TMCP Dau to va Ph& trim Viet Nam (b) VND 5,3% - 8,2% 58.778.443.172 142.357.702.131 Ngan hang TMCP Ong thirang Viet Nam (c) VND 8% - 9,5% 12.293.466.758 18.272.700.168 Ngan hang TMCP Quan (d) VND 4,8% - 9,4% 27.440.696.239 162.614.785.377 Ngan hang TMCP Viet Nam Thjnh Vuong VND 8,5% 5.663.690.000 Cac ca nhan (e) VND 6% - 10% 77.242.269.096 80.129.042.438
308.931.619.677 544.992.815 1'
issmiaare:C.
Cac khoan vay ng& ban (a),; (b); (c) va (d) cUng cac khoan vay dai han ttr cac ngan hang nay (Thuyet minh 20(b)) duvc the chap bang mot sei.tai san co dinh, cong trinh xay dung ca ban do' dang va khoan quy có gia trj con tai gia trj ghi so Ian !trot la 116.577 trieu VND, 261.188 trieu VND va 1.063 trieu VND (1/1/2015: 572.700 trieu VND, 39.800 trieu VND va 0 VND) (Thuyet mink 7. 10 va 12).
Khoan vay (e) tir cac ca nhan khong du-9v darn bao.
J > ) ) )' ) ) ) ) ) ) ) ) ) )
Tang Cong ty Truyen thong Da phtrcrnf tin — Cong ty TNHH Mat thanh vien Thuyet minh bao cao tai chInh htyp nhat cho Liam ket thtic ngay 31 thang 12 nilm 2015 (tiep the())
B 09 -- 1)N/I IN (Ban hanh rhea thling nr 2(12/201-1/17--13 ic
ngav 22/12/2014 cua 13() 'Jai child!)
20. Vay
(a) Vay ngin kan
1/1/2015 , Bien dung trong cram 31/12/2015
Gia tri ghi so va so Gii tri ghi so va so
có kha nang tra nq Tang Glatt' co 14.hii Wing tt-A nty VND VND VND VND
Vay ng'An han 544.992.815.123
2.223.804.805.789 (2.459.866.001.235)
308.931.619.677
Vay dai ban den han tra (nay& minh 20(b))
51.596.662.034
33.180.003.630 (36.327.235.619)
48.449.430.045
596.589.477.157 2.256.984.809.419 (2.496.193.236.854) 357.381.049.722
38
TOng Ging ty Truyen thong Da phtrong tin - Cling ty TNHH Mot 'iamb vien Thuyet minh bao can tai chink hcrp nhat cho nam kit auk ngay 31 thing 12 nam 2015 (flip theo)
Mau B 09 -DN/IIN (Ban hinh then Thong hrsij 202/2014/TT-B7C
ngay 22/12/2014 clia BO Tai chinh)
(b) Doanh thu china thuc hiC;n dai h4n
31/12/2015
1/1 /2015 VND
VND Da phanloOl#i
Na tang truyen dan phat song bang ve tinh 9.581.090.912 Phan doanh thu sc dirqc dux hien trong vane 12 thing (1.454.545.452)
Phan doanh thu se loge ditty hien sau 12 thang 8.126.545.460
19. Pilaff tra ngAn han khac
31/12/2015 VND
1/1/2015 VND
Kinh phi cong down va hao hien' 4.455.564.011 3.701.654.200 Wing phi 1.236.076.928 1.838.026.664 Khoan den biz thiet hai phai tra (*) 8.149.535.000 8.149.535.000 Chi phi phai tra de thIrc hien tir cac dich vu trcrc tuyen 24.546.208.901 29.018.518.788 QuST' tir thien thu ho 4.057.592.002 Phai tra ca nhan 1.588.280.000 Lai vayLphai tra 5.583.747.674 5.317.422.306 Qu-V: vien thong cong ich 7.379.935.090 10.412.435.296 Nhan Iry qty,k-Y CLIVC ngan han 24.000.000 Phai tra ngan hang tir dich vu the tin dung 2.657.204.512 Khae 9.509.443.671 8.423.573.497
67.575.307.789 68.473.445.751
(*)
Khoan den bit the hien nghia vu phai tra cho Dai Phat thanh truyen hinh "Finh Nam Dinh do gay cot ang ten phat hinh.
37
Tong ,cOng ty Truyen thong Da phunng tin — Cong ty TNHH thanh vi n Tkuyet minh bao cao tai chinh htrp nhat cho nam ke't thtic ngay 31 thong 12 n'am 2015 (lien theo)
Mau B 09 —DN/HN (Ban hanh theo Thong hcst:i 202/2014/TT-BTC
ngay 22/12/2014 cua BO Tai chinh)
17. Chi phi phal tra ngAn han
31/12/2015 VND
1/1/2015 VND
Chi phi 151 vay 43.714.496.619 52.184.875.224 Phai tra dick vu thanh toan true tuyen 577.696.361 5.437.749.318 Chi phi quang cao trO chai,irtrc tuyen 1.537.424.267 Chi phi mua ban quyen phan mem tra,choi 23.545.133.818 Chi phi thue kenh va thue throng truyen 24.505.460.688 11.086.422.568 Chi phi time ve tinh va ban quyen Oat keith 26.675 500.000 Chi phi thiet bi lap dat cho nha Queic hOi 1.065.883.504 13.939.665.794 Chi phi tri an khach hang 1.307.872.000 Chi phi san xuat chixong trinh 146.868.658 1.610.667.248 Lying va thtrong 15.143.553.762 Phan bO doanh thu tro choi ply tra 38.342.932.050 12.150.540.758 Chi phi plthi tra khac 2.172.342.195 5.867.023.736
135.608.238.160 145.403.870.408
18. Doanh thu clura thine 1114
(a)
Doanh thu chira tht.rc hien — ng'An han
31/12/2015 VND
1/1/2015 VND
DA phan loci lai
Dich vy not dung so 255.870.633.546 86.682.164.281 Dich vy truyen hinh 95.021.103.345 13.764.302.866 Dich vu cho thue ve tinh 10.829.730.050 Dich vy cho thue van phong 2.169.694.019 Dich vu khac 98.181.817
363.989.342.777 100.446.467.147
Phan doanh thu chtra thtrc hien dai han se duvc thuc hien trong Ong 12 thang 1.454.545.452
365.443.888.229 100.446.467.147
36
Tong Cong ty Truyen thong Da phtro'ng tien — Cling ty TNHH Mot thanh vien Thuyet minh bao cao tai chinh hop nit& cho !tam ket thtic ngay 31 thing 12 nam 2015 (tiep theo)
Mau B 09 — DN/HN (Ban hanh theo Thong ttc 202/2014/TT-B7r
ngay 22/12/2014 cliu Bo Tai chinh)
16. Cac khoin phai tra ngurOi ban nOn han
(a) Phil tra nguiri ban chi tiet Theo nha cung cap Ion
Gia giSc va so en kha Wang tra no.
Cong ty TNHH XD Dan dung CN Delta , Cong ty CO phan VTC Trtr) en along Trirc tuyen Cac nha cung cap khac
31/12/2015 VND
1/1/2015 VND
23.612.390.783 22.754.139.496 42.290.582.175 24.048.214.376
285.510.189.172 243.892.817.352
351.413.162.130 290.695.171.224
(b) Phai tra nguiri ban la cac ben lien quan
Gia goc so co kha ding tra ncy 31/12/2015 1/1/2015
VND VND
C'Ong ty lien het Cong ty CO phan VTC Truyen thong Twc tuyen
42.290.582.175 24.048.214.376
Khohn phai tra throng mai deli v(5.; cac cung ty lien quail khong (lucre dam bao, khong chiu lai va phai tra trong yang 60 ngay ke tir ngay ghi tren hoa don.
(c) SO no' qua han chtra thanh toan
31/12/2015 va 1/1/2015 SO c6 kha
Gia goc ming tra ncr VND VND
Cong ty CP San xuat ya. PT COng nghiep HN(IDC) 837.795.000 COng ty r.s:1.11-1 Truyen hinh Cap Saigontourist 558.976.134 Ban QL.DA Dim its he thong 1-13SXCTQC cho TTQC 555.430.911 Trung,tam k5 thuat - Truyen hinh Cap Viet Nam 200.450.000 Cac doi tuvng khic 799.647.426
2.952.299.471
Ng qua han chtra thanh town the hien cac khoan phai tra cud Cling ty phan Kinh doanh Thiet bi Truyen thOng VTC, mOt cOng ty con cua Tong COng ty. Cone. ty C phan Kinh doanh Thiet bi Truyen thOng VTC co ke hoach se lam vice Ot cac khach hang N a cac nha cung, cap de sir ly cac cung no phai thu va phai tra con ton dong giCra cac ben bao gam 43 no. qua han nett tren.
35
TOng Cong ty Truyen thong Da phtro'ng tin — Cow ty TNHH MOt thanh vien Thuyet minh bao ea° tai chinh !Kip nhat cho nam ket auk ngay 31 thing 12 nam 2015 (tiep theo)
yia u B 09 — DN/HIN (Ban hank theo Thong hr. 202/2014/TT-BTC
ngay 22/12/2014 ciia Bo Tai chinh)
15. 'raj san thus thu nhip hoan 10 Tai san thus thu nh5p hoan 15i chtra chive ghi nhan dei voi cac khoiin 'two sau:
31/12/2015 Chenh loch Gia tri
tam thiri tinh thus VND VND
1/1/2015 Chenh leek Gi:i tri
tam thiri tinh thue VND VND
Lo tinh tittle 205.317.753.370 41.063.550.674 290.998.747.170 64.019.724.377
Lo tinh thus het hieu Itre vao cac nam sau:
Nam het hieu lire
2017 2018
Tinh hinh quyet loan
Chtra quyet town Chtra quyet town
SO ill chive khttu trir VND
191.735.749.118 13.582.004.252
205.317.753 .370
Tai san thus thu nh5p hoan lai khong dirge ghi nhan cac khoan flux nay bai vi khong CO su. chat than rang se co du 1gi [than tinh thus trong ttrong lai de Tong Cong ty va cac cOng ty con có the sir dung cac Io i ich thus cua cac khoan intro do.
Bien deng cac khoan 13 tinh thue &roc kh5u trir, nhtrng chtra dtrot gill nh5n Ia tai san thus thu nh5p hoan lai trong nam nhtr sau:
2015 Chenh lech
Gia tri tam theri
tinh thus VND
VND
1_,J) tinh thus dirge khan trir dAu flii111 290.998.747.170 64.0 ) 9.724.377 1,6 tinh thus sir dung trong narn, (85.680.993.800) (18.849.818.636) Anh hinfmg do thay del thus suit (4.106.355.067)
Lo tinh thus dirge kh5u trir ctioi nam 205.317.753.370 41.063.550.674
34
Tang Cong ty Truyen thong Da plurang tign - a:Mg ty TNHH MOt thanh vien Thuyet minh bao clo tai chinh hop nhat cho nam ket thin ngay 31 thing 12 dam 2015 theo)
Mau B 09 - DN/IIN (Ban hanh (Iwo T/u tu• s< 202/2014/17-1M •
HOF 22'12/2014 c oa Bo Tat chiolo
(b) Chi phi tra trithc dai hen
Cong cu va dyng Cu
VNI)
Ban quytn phan mem tro chaff
VND
Chi phi thus ken!►
VND Khac VND
Ting Ong VNI)
So du. clan Mtn 4.737.196.899 17.280A 16.610 10.560.000.000 6.252.487.382 38.830.100.891 Tiing trong i am 1 .183 .677.120 10.172.317.545 7.500.000.000 2.443.123.183 24.299.117.848 Phan b6 trong nam (4.160.265.482) (18.867.331.495) (8.478.909.091) (3.269.050.739) (34.775.556.807) Giant khac (17.896.544) (17.896.544)
So dt.r cu6i ram 4.760.608.537 8.585.402.660 9.581.090.909 5.408.663 .282 28.335.765.388
33
Tong Cong ty Truyen thOng Da phircrng tien —Cong ty TNHH MOt thanh vien Thuyet minh bao cao tai chinh hyp nhat cho nam ket thtic ngay 31 thing 12 n'am 2015 (tiep theo)
Mau B 09 — DN/HN (Ban hanh then Thong tie scri 20272014/TT-Bit:
ngay 22/12/2014 ct'ia Bc3Tai chinh)
13. D'Att tu• tai chinh dai ham
Dia chi
31/12/2015 va 1/1/2015 % sa ht-ru va queen Gia gOc Gia tri hop ly
bieu quyet VND VND Dau to gop von vac.) don vi khac Cong ty CO phan Phat trien Truyen thong Truyen hinh (CTC) Hi Ni 7,48% 2.245.418.006 (*) Cong ty CO phan San xuat va Did] vu Cap Vilna Ha NO 8.67% 1.300.000,000 (*)
3,545.418.006 (*)
(*) Tong Cong tychtra xac Binh giatri hop 1Y ctia cac khoan dau to nay de thuyet minh trong bao,cao tai chinh hop nhat boi vi khong CO gia Mem yet tren trtrong cho cac khoan dau to nay va Chuan muc Ke toan Viet Nam. Che dKi Ke loan Doanh nghiep Viet Nam hien khong co hu&ng dan ve,cach tinh gia tri hop 1Y. sir dung cac 1(5% th4t dinh gia. Gia tri hop 1:y dm cac khoan dau fir nay co the khac oi gia tri ghi so.
14. Chi phi tra trixot
(a) Chi phi tra trucre ngi'm han
31/12/2015 VND
31/12/2014 VND
Chi phi thug kenh 1.319.000.000 1.818.181.818 Chi phi thue host dOng 1.842.539.783 1.120.178.013 Chi phi khuyen mai tren phan chia the 2.830.525.267 Chi phi to van 1.716.390.375 Chi phi ban quyen phan mein lira Choi 7.225.861.489 Chi phi khac 1.102.685.702 2.016.975.021
16.037.002.616 4.955.334.852
(*)
Tong Ging ty Troyer) thong Da phtrang tien — Cong ty TNHHNI1Ot thank viEn Thuyet minh bao cao tai chinh hcrp nhat cho nam ket thtic ngay 31 thing 12 nam 2015 (tiep theo)
Mau B 09— DN/EIN (Ban hanh theo Thong tte 202/2014/TT-BTC
ngay 22/12/2014 clia BO Tai chink)
Cac cOng .trinh xay dpg co ban da dang lon tai ngay lap bao cao tai chinh hop nhat nhtr sau:
Thie't bi Trung tam truyn thong da phirong ti '6n
31/12/2015 VND
31/12/2014 VND
sir dung von ODA , 21.875.740.983 21.875.740.983 Dv an hien dai hod thiet bi trirerig quay bang cong nghe cao (*) 261.188.638.368 17.923.301.714 Dv an Dau to nghien cat phal ;Tien va. Ung dung he thimg quan lY thue bao 10.075.941.569 Dv an Nang cao 'fang lt.re Trung tam truyen thong da phuang tien 914.136.354 85.489.655 Xay dung co' ban tea nlia tai dia chi 23 Lac Trung 15.446.863.218 167.498.381 Khdc 40.909.091 40.909.091
299.466.288.014 50.168.881.393
Dv an hien dai hod tilt& bi trtro-ng quay bang cOng nghe cao duovdau to cho mgc dich sir dung beri Dai THKTS. Do TOng Cong ty, TTTT va Dai THKTS chtra tien hanh ban giao va hoan tat quyet town viec chuyen cac tai san nay cho Dai THKTS quart lY va sita dung, Tong Cong ty van tiep tuc theo doi cac tai san nay nhu cac t,3i san thOng thttOng.
Tai ngay 31 thing 12 nam 2015 gid tri ghi so ctia chi phi xay dung ca ban c16. dang la 261.188 trieu VND (1/1 /2015: 39.967 trieu VND) Cluvc the chap tai ngan tai hang de bao dam cho cac khoan vay eita Tong Cong ty.
Trong nam, chi phi vay throe von hoa vao chi phi xay dung co ban da dang ttran2 duang 23.977 trieu VND (2014: 25.234 trieu VND).
3l
Tong Cong ty Truyen tilting Da phtrong ty TNH1-11[0 thinh vien Thuyet minh bio cio tai aloft hop obit cho nam ke t thtic ngay 31 thing 12 nitn 2015 41 10 theo)
Mau B 09 — DN/HN (Ban hanh the() Thong hr .sci 202/2014/TT-BIC
riga), 22/12/2014 cua Lk) Tai
11. Tai sin co dinh vo hinh
Nguyen gin
PhOn mem VND
Bin quyin VND
Tki sin khic VND
TOng Ong VND
SO du dal] nam 2.133.562.978 88.412.736 19.845.000 2.241.820.714 "fang trong nam 746.725.778 746.725.778 Chuyen tir chi phi xay dung ca ban d& dang (Thuyet minh 12) 9.952.512.805 9.952.512.805
SO du cuoi nam 12.832.801.561 88.412.736 19.845.000 12.941.059.297
Gia tri hao mon luy ke
SO du dan nam 1.787.116.321 64.285.737 19.845.000 1.871.247.058 Khan hao trong nam 3.292 848.928 22.526.460 3.315.375.388
SO du cuoi nam 5.079.965.249 86.812.197 19.845 000 5.186.622.446
Gia tri con 1?i
So du d'au nam 346.446.657 24.126.999 370.573.656 SO du- cuoi nam 7.752.836.312 1.600.539 7.754.436.851
Trong tai san co dinh vo hinh tai ngay 31 thing 12 nam 2015 co cac tai san có nguy en gin 1.357 trieu VND (Id khLi hao het nhung van dang duqc sir dung (1/1/2015: 1.074 trieu VND).
12. Chi phi x'ay dtrng co' ban dij• dang
SO du. clAu nam Tang trong nam Giam khac Chuyen sang tai san co dinh htru hinh (Thuyet minh 10) Chuy- en sang tail san co dinh vO (Thuyet minh 11)
2015 VND
50.168.881.393 266.036.074.536
(5.196.623.027) (1.589.532.083) (9.952.512.805)
2014 VND
859.307.728.121 574.513.877.515
(5.379.910.171) (1.378.272.814.072)
SO du cuoi nam
299.466.288.014
50.168.881.393
30
TOng Cong ty Truyen thong Da phtro•ng tien — Cong ty TNH1I MOt than"' vin Thuyet mink bao ea° tai chinh hcyp nhat cho nam ket thtic ngay 31 thing 12 nam 2015 (tiep theo)
B 99 - DNI/11/N (Ban hank then Thong arse.; 202/2014/7I-Brr
ngay 22/12/2014 coil Leta Tcii cidati
10. Tai san co dinh hfiru hinh
Nguyen gia
Nha cria vat kien trtic
VND
May mot: va thiet hj
VND
Dung cu (pan ly
VND
Thitt bi v pIttrolig tien van tai
VND Thi sari khac
VND 'Ring Ong
VND
SO du dau nam 726.534.750.371 1.420.111.283.925 2.182.919.028 24.861.766.746 135.311.500 2.173.826.031,570 Tang trong Warn 36.142.636.687 1.619.790.610 3.777.541.818 41.539.969.115 Chuyen tir chi phi xay dung ca ban do Bang (Thuyet minh 12) 1.589.532.083 1.589.532.083 Phan loai lai (143.381.971) (479.580.000) 143.381.971 479.580.000 Thank 1Y va nhugng ban (699.698.203) (23.259.372) (722.957.575)
SO du cuOi nam 726.391.368 400 1.456.664.174.492 3.922.832.237 29.118.888.564 135.3 11.500 2.216.232.575.193 ---
Gia trl hao mOn lily ke
SO du dau nam 44.298.624.225 373.513.886.749 1.665.433.396 18.736.389.968 129.877.526 438.344.211.864 Khau hao trong nam 18.141.839.524 76.575.006.798 446.980.498 2.991.510.527 98.155.337.347 Phan foal (107.351.451) (72.500.742) 107.351.451 72.500.742 Thanh ly va nhtrorng ban (592.130.039) (23.259.372) (615.389.411)
SO du mei nam 62.333.112.298 449.424.262.766 2.196.505.973 21.800.401.237 129.877.526 535.884.159.800 — — —
Gha tri con lai
S6 du dau nam 682.236.126.146 1.046.597.397.176 517.485.632 6.125.376.778 5.433.974 1.735.481.819.706 SO du cuOi Warn 664.058.256.102 1.007.239.911.726 1.726.326.264 7.318.487.327 5.433.974 1.680.318.415.393
Trong tai san co dinit him hinh tai ngay 3 I thang 12 nam 2015 c6 cac tai san co nguyen gia 257.283 trieu VND da khau hao het nhtrng van dang dtryc sir dung (1 /1 /2015: 217.1.52 trieu VND).
Tai ngay 31 than 12 nam 2015 tai san c0 dinh hiru hinh c6 gia tri con lai la 666.272 trieu VND (1/1 /2015: 1.129.412 trieu VND) &pc the chap tai ngan hang de bao darn dm cac khoan vay cita Tong Cong ty va cac cong ty con.
Trong tai san co dinh hiru Rink tai ngay 31 thang 12 nam 2015 CO cac tai san có gja (ri con lai la 19.779 trieu VND (1'1/2015: 19.779 trieu VND) da dtroic chuyen giao cho Dai TI1KTS quan ly va sir dung. TOng COng ty khOng thuc Lien trich khau kat) cho cac tin san nay ke tir ngay 1 thang 1 nam 2014.
29
Tong Cong ty Truytn thong Da phtrong tin — Cling ty TNHH Mot thinh vien Thuy& minh bit) cAo tai chink hop Wit cho nam ket thtic ngay 31 thing 12 nam 2015
(tih1 theo) Mil ti Et 09 — DN/HIst
(Ban hanh theo Thong to scri 202/2014 'TT-BTC wily 22/12/2014 ciia BO chink
9. Hang ton kho
Hang di duimg
31/12/2015 . A Gia goc Dike phong
VND VND
8.322.138.507
cili oc. 1/1/2015 Dif phOng
VND \AD
Nguyen vat lieu 6.593.418.751 (727.769.022) 241.487.999.318 (508.693.942) Cong cv va dung en 584.719.872 768.200.250 Chi phi san xuat kinh doanh der dang 229.299.198.472 (7.181.259.895) 209.115.796.080 (7.181.259.895) Hang boa 48 523.706.992 (4.837.195.397) 45.425.567.164 (4.775.369.243) Hang giri di ban 8.583.387.251 (7.336.482.297) 8.345.786.841 (7.336.482.297)
301,906.569.845 (20.082.706.611) 505.143.349.653 (19 801.805.377)
Bao gOm trong hang ton kho tai ngay 31 thang 12 nam 2015 eó 24.734 trieu VND hang din kho (1/1/2015: 19.961 trieu VND) throe ghi nhan theo gia tri thuan CO the thvc hien ductc.
28
TOng Cong ty Truyen thong Da phtroTtg tiff' — Cong ty TNHH IWO than!) vial Thuyet minh bao cao tai chinh h9p nhAt cho tam ket thine ngay 31 thang 12 nAm 2015 (tiep theo)
MAU B 09 —D1sURN (Ban hanh then Thong ttcsa 202/2014/TT-BTU
ngay 22/12/2014 czia B() Tai chink
8. Ng Yam vk nc) kho dOi ngAn han
Ng qui han ('oq. ty 1 N1111 Quang
Thoi gian qua han (thing)
31/12/2015
Chi an: ltu phimg %AI) VND
Gii trj en t14 thu hoi
VND
Thiri gian qui bon (thing)
1/1 /2015
Gib goc flu phi mg NA') VNI)
(.16 tri c.6 the thu
VNI)
Van Tin Anh Minh 10711 60 thang or 36 thang
7.816.202.312 (7.816.202.312) tr:1 L 1 if i;t„g
lit 24 11-1;itig 7.568.928.320 (7.568.928.320)
('Ong ty IN1111MC l' Motorcycle den 60 thing 12383.333.333 (12.783.333.333) din 48 thking 12.783.333.333 (12.783.333.333) (Aim! ty CC) pinin With lin va Iruyim ihnng Anh Du-ung long Ira 60 thang.
ttr 12 thiing 4.000.000.000 (4.000.000.000) tree 60 fli;ing
lir 1211-Ning 4.000.000.000 (4.000.000.000)
Khac Jett Wn 60 INrig 37.092.836.098 (30.856.034.032) 6.236.802.066 Iron 60 thong 48.502.600.078 (15.527.991.073) 32.974.609.005
61.692.371.743 (55.455.569.677) 6.236.802.066 72.854.861.731 (39.880.252.726) 32.974.609.005
Ban Giant d6c danh gia kha nang thu hoi cita cac khoan phai thu khach hang va phai thu khac qua 1-14n can cal. vao thai gian qua han va muc dkr phong can trich theo huon din caa Thong to 228/2009/11-BTC ban hanh boi Bq Tai chInh ngay 7 thang 12 nam 2009.
27
Tong COng ty Truyen thOng Da phulmg tign — Gong ty TNHH mqt thanh vien Thuyet mink ban can tai chinh hop nhat cho nam ket thtic ngay 31 thing 12 nam 2015 (tiep theo)
7. Pliai thu ngin hail khic
31/12/2015 VND
1/1/2015 VND
Dä phan loci 14i
Phai thu Dai THKTS (*) 170.022.905.989 159.209.365.567 Dick vu hop tac thanh town 50.143.146.829 14.075.340.285 Phai thu . nha than ntrac ngoai va gia tri hop clang mua tai Sail theo Bien ban Kiem loan Nha ntrac 14.883.971.791 14.857.700.064
qua, cuot va dat coc hop done dich vg 6.260.353.361 14.950.000.000 Phai thu cac chi phi tra by cac hen lien quail 4.339.463.359 Phai thu in 2 hO tir thi.•n 1.670.383.710 Gia tri (Jong tien dien tic Topup da thanh town nhtrng chu-a sir dung 8.416.630.710 Tarn ting cho nhan vien 12.163.304.435 13.136.566.305 Phai thu ngtroi lao Ong 305.780.717 Kliac 3.138.611.432 2.780.116.051
271.038.771.616 219.314.868.989
Khoan phai thu nay dm dutrc TOng Cong ty, Bq TTTT va Dai THKTS quyet town va thong nhat tai mtay lap bao cao nay.
Tai ngay 31 thang 12 nam 2015, khoan phai thu khac có gia tri ghi so la 1.063 trieu VND (1/1/2015: khong) &roc the chap tai ngan hang de bac darn cho cac khoan vay ctia Tong Cong ty va cac cong ty COJI.
MAu B 09 — DNIHN (Ban him'? theo Thong tusc 202/2014/TT-BTC
ngay 22/12/2014 ct:ia 13n Tar' chinh)
26
Tong COng ty Truytn thong Da ph trang tien — Cong ty TN1111111•5t the vien Thuyet minh boo coo tai chinh hn-p nlAt cho nom ket tittle ngay 31 thong 12 nom 2015 (14 theo)
Min B 09 — DN/HN (Ban hanh theo Thong tu. 202/2014/TT-BN
ngay 22/12/2014 cita BO Tat chinh)
rt. Tien va cac khoan tuo•ng &ro•ng tien
31/12/2015 vim)
1/1/2015 VND
Tien mat 2.867.005.265 13.000.902.943 Tien giri ngan hang 64.749.275.040 131.825.252.100 Cac khoan twang strong tien 213.600.000.000 172.000.000.000
281.216.280.305 316.826.155.043
6. Phai thu ngAn h4n ctia khach hang
(a) Phai thu ctia khach hang chi tiet theo khach hang lo'n
TOng Cong ty Vin Thong Quail Pi Viettel -
31/12/2015 VND
1/1/2015 VND
Chi nhanh Tap doan Vien Thong Quan DOi 98.541.707.425 26.450.732.763 Dai truyen hinh K:y- thu'at so VTC 84.218.516.877 113.997.192.617 Ctic Phat Thanh Truyen hinh va Thong tin dien to 49.941.665.589 Trung tam Tinb cuac va Thanh khoan MobiFone - Chi dianh TOng COng ty V ien thong MobiFone 17.822.202.300 21.679.991.100 Phai thu khach hang khac 145.771.037.470 117.685.481.486
396.295.129.661 279.813.397.966
(b) Phai thu ciia khach hang la ben lien quan
31/12/2015
1/1/2015 VND
VND
Gong ty lien ke:t COng ty CO phan VTC Truyen thong Trvc tuyen Ging ty CO phan Dien at va Truyen hinh cap Viet Nam
1.526 297.200 149.250.000 155.170.000
Cac khoan phai thu thtrong mai tit cac cOng ty lien quan khong CO boo dam, khOn.g chiu lai va có the thu duvc khi co nhu eau.
Tang Cong ty Truyen thong Da phuong tien - Cong ty TNHH Mot thanh vier'
Thuyet minh hao can tai chinh hop nhat cho nam ket thlic ngay 31 Chang 12 nam 2015 (tiep the())
Vtau B 09 - DN/HN (Ban hinh theo Thong nr 202/2014/771BIC
ngiry 22/12/2013 cua BO Tai chinh,)
1)0(11111 Chic cu 1g CL7.1) click 111 ll'Ilyc-311 1111711 so
Trong cac nam truac, doanh thu cung cap dich vu truyen hinh so duoc ghi nhan trong bao cao ket qua hog dOng kinh doanh hop nhat tai thei diem the sir dung dich vu throe ban gian va hoa don dirge xuat cho nguei mua. Doanh thu khang ducyc ghi nhan neu nhu c6 nhang yeu to khong chic chart tong yeu lien quan teri khi nang thu hoi cac khoan phai thu.
Ke tir itgay 1 thang 1 nam 2015, 'Tong Cong ty thuc hien thay doi chinh sach ke toan dOi viec ghi nhan doanh thu cung cap dich vu truyen hinh sO. Theo (216, doanh thu throe ghi nhan theo .plurcrng phap ty hoan thanh ke, tU khi cac the dich truyen hinh so duoc kich hoat. Vic thay doi chinh
toan nay duoc Tong Cong ty ap dung phi hOi
Doanh thu cho thug
Doanh thu cho thug tai san ducfc ghi nhan trong hao cao ket qua hoat dOng kinh doanh hop nhat the() phuong phap diremg, thang (lira vao theyi han cna hop (long time. Cac khoan hoa hong cho thug duoc ghi nhan nhu la mot 110 phan hcp thanh cua tong doanh thu cho thug.
(iv) Doanh thu tit tien lai
Doanh thu tir tien lai duoc ghi nhan theo ty le tuong Ung voi thoi gian dtra ten s6 du gOc va lai suat dp dung.
x Doanh thu to co tur
Doanh thu tit c5 tirc dtrgc ghi nhan khi quyen nhan co tiro duoc xac
(o) Cac khoan thanh town thug hoat di)ng
Cac khoan thanh toan tittle hoat &Ong duoc ghi nhan trong bao cao kEt qua hoat Ong kinh doanh hop nhat theo phuong phap dtrong thang dui vao thei han cUa hop clOng thug. Ciic khoan hoa hong di thug duoc chi nhan trong bac, cao ket qua float dOng kinh doanh hop nhat nhu la mot: ho phan hop thanh cua tong chi phi thug.
(p) Chi phi vay
Chi phi vay throe ghi nhan la clii phi trong flan khi chi phi nay phat sinh, ngoai tit truong hop chi phi vay lien quan den cac khoan vay cho muc dich hinh thanh tai san du dieu kien von hoa chi phi vay thi khi do chi phi vay se duct von h6a va dugc ghi vao nguyen gia cac tai san nay.
(q) Cac hen lien quan
Cite ben lax coi la hen lien quan cUa Tong CUng ty va cac ding ty con neu inOt ben có khi nang, true tiep hoac gian tiep, kiem soat ben kia hoac gay anh huong ding ke toi ben kia trong viec ra cac quyet dinh tai chinh va hoat Ong, hoac khiTong Cong ty hoac cac cOng ty con va ben kia ding chiu sir kiem sok chung hoac anh hung clang ke chung. Cac ben lien quan c6 the la cac cong ty hoac cac ca nhan, hao gom ca cac thanh vien gia dinh than can cila cac ca nhan throe coi la lien quan.
Cac cOng ty lien quan d6 cap tdi cac cong ty lien ket ctia Tong Cong ty va cac cOng ty con.
09
24
tiing Ging ty Truyen thong Da phtrong tin — Cling ty TNHH MCA thanh vien Thuyit minh bao cao tai chinh hop nhfit cho nam ket fink ngiy 31 thing 12 nam 2015 (tie) then)
Itfau B 09 — DN/HN (Ban hanh theo Thong rtrso 202/2014/TT-BTC
ngay 22/12/2014 cna BO Tai chinh)
(m) Thue
Thue thu nh5p doanh nghiep tren lqi nhu5n hoac 16 hop nhat cua nam bao gem thud thu nh5p hien hanh va thue thu nhap hoan lai. Thue thu nh5p doanh nghi'ep dirge ghi nhan trong bao cao ket qua hog dOng kinh doanh hop nhat ngo5i, trir twang hop c6 cac khoan thue thu nhap lien quan den cac khoan muc /roc ghi nhan thang vao von chin so' hi u, thi khi do cac khoan thue thu nh5p nay ding throe ghi nh5n thang vao von chi sa
Thue thu nh5p hien hanh la khoan thue du kien phai nop dtra tren thu nh5p chiu thue trong Warm, sir dung cac mdc thue suit co hieu lire tar ngay ket thee kY ke toan, va cac khoan dieu chinh thue phai Op lien quan den nhimg nam trtroc.
Thue thu nh5p hoan lai throe tinh theo phaang phap bang can dOi ke toan cho cac chenn lech,tam thai gifra gig tri ghi so cho mute dich bao cao tai chinh va gig tri sir dung cho dich tinh thue cua cac khoan nape tai san va na phai tra. Gia tri cua thue thu nhjp hoan lai cltroc ghi nhan dkra tren each thin du kien thu hoi hoac thanh toan gig tri ghi so cira cac khoan ,muc tai san , va no phai tra sir dung cac mire thud suit c6 hieu lac hoe ca ban c6 hieu lac tai ngay ket thiic kY ke toan.
Tai san thue thu nhjp hoan lai chi dtro.c ghi nhjn trong pham vi chat chin co &I nhujn tinh thue trong tiscmg lai de tai san thue thu nh5p nay c6 the sir dung &roc. Tai san thus thu nh5p hoan lai throe ghi giant trong pham vi khong con chic chin la cac kri ich ye thue lien quan nay se sir dung duce.
(n) Doanh thu va thu nhfip khic
Doanh thu &in hang
Doanh thu ban hang &roc ghi nh5n trong bao cao ket qua hog d-Ong kinh doanh hop nhat khi phan Ian rid ro \TA lgi ich gin lien vOi quyen s& hiru san pham hoac hang hod &roc chuyen giao cho nguoi mua. Doanh thu khong dirge ghi nh5n neu nha c6 nhang yeu to khOng chic chin trong yeti lien quan trri khi nang thu hoi cac khoanphai,thu hoac lien quan tai khi nang hang ban bi tra lai. Doanh thu hang ban &roc ;hi nhan theo , thuan sau khi trir di so chiet khan giant gig ghi tren hoa din ban hang.
(h) Doanh thu cung cap dich
Doanh thu c ung cp dich trir dich ru tertian sc';
Doanh thu cung cap Bich vu, trir dich vu truyen hinh so, dirge ghi nh5n trong bao cao ket qua hoat dOng kinh doanh hop nhat theo ty le phan tram hoan thanh cong vies tai ngay ket thee nien dO. Ty le phan tram hoan thanh tong viec &roc danh gig dtra tren khao sat cac cong vies da ducic thuc hien. Doanh thu khong cluvc ghi nh5n neu nhu CO nhimg yeti to khong chic chin tong yeti lien quan khi nang thu hoi cac khoan phai thu.
23
Tising Cling ty Truyen thong Da phtrong tien — COng ty TNHH Mcit thanh vien Thuyet minh bao cao tai chinh hop nhat cho nam ket thtie ngay 31 thang 12 nam 2015 (tiep theo)
Witt B 09 - DN/HN (Ban With theo Thong tzrsr 202/2014/1I-BTC
ngay 22/12/2014 cua Bq Tai ehinh)
0)
(1)
Chi phi tra trulk dai 11#n
Cong cy va dung cy
Cong va dung cu bao gem cac tai san Tong Cling ty vet cac ding ty con nam giir de sir dung trong qua trinh hoat Ong kinh doanh binh thuorig, 'yeti nguyen gid cua moi tai san thap han 30 trieu VND va do do khong du dieu kien gni nhin la tai san co dinh theo Thong tir 45/2013/TT-BTC do BO Tai chinh, ban hanh ngay 25 thing 4 nam 2013 Huang clan the de quan 1Y, sir dung va trick khau hao tai san co dinh. Nguyen gia cua ceng co va dung cu cluvc phan be theo phuang phap throng thang trong thoi gian tir 1,5 den 3 nam.
(ii) BOn quyen plain mein tra choi
Ban quyen phan mem tro chaff bao gem quyen sir dung cac phan mem tro chai stir dung cho muc dich kinh doanh cua Tong Cong ty va cac cong ty con. Chi phi nay ducyc ghi nhan van bao cao ket qua host deng kinh doanh hop nhat theo phuang phap dithng Mang dtra tren theri km phat hanh tro chai quy dinh tren hap &Ong la tit 1,5 nam den 3 nam.
(iii) Chi phi thue kenh
Chi phi tien thue kenh Oat song dirge phan be theo gia tri hop &ig trong thai gian cung cap dich vu la 20 ram.
(k) Cac khoan phai tra ngtriri lban VA cac khoin phai tra khac
Cac khoan phai tra ngtrai ban vet khoan phai tra khae the hien then nguyen gia.
(I) Du. phong
Mot khoan du phong &Jac ghi nhan neu, do ket qua dia met sir kien trong qua khir, Tong COng ty va cac cons ty con co nghia vii phap ly hien tai, hoac lien deri ce the tree tinh met each dang tin cay, va chac chan lam giam cac ich kinh to trong ttrang lai,de thanh town cac khoan phai tra do nghia vu do. Khoan duphong du xac dinh bang each chiet khau dong tien du kien phai tra trong tuang lai yeti ty W ,chiet kliau trirciv thue phan anh Oa thi throng & thei diem hien tai ve gia tri thai gian tien va ruff ro cu the cua khoan net do.
Chi phi bao hank
Khoan du phong ve chi phi bac, hanh lien quan chO yeti toi hang hoa,da ban ra va dich da cung cap trong ky he town. Khoan dir phong duos dim tren it& tinh xuat phat to cac dir lieu thong ke licit sir ye chi phi bilo hanh da phat sinh lien quan cac san phan va dich vu ttn-miz tkr.
-Y)
TOng Cling ty Truyen thong Da phnovg tien - Cling ty TNHH MOt thanh vien Thuyet minh bao cao tai chinh hop nhat cho nam ket thin ngay 31 thing 12 nam 2015 (titp theo)
NIfiu B 09 -DN/HN (Ban himh theo Thong tit sei 202/2014/TT-BTC
ngay 22/12/2014 clia Bo Tai chinh)
(g) Tai san co Binh hiru hinh
(i) Nguyen girl
Tai san co dinh hitu hinh duqc the hien thco nguyen gia trir di gia tri hao mon luv ke. Nguyen gia tai san co dinh hau hinh bao aom gia mua, thue nhap khau, cac loci thue mua hang khong hoan Jai va chi phi lien quan true tiep de dua tai san den vi tri va trang thai hoat dOng cho Illtle Bich sir dung cla du kien, va chi phi de than do., di dOi tai san va khOi phuc hien truerng tai dia diem dat tai san. Cac chi phi Oat sinh sau khi tai san co dinh hiru hinh da dim vao boat dOng nhu chi phi sira chua, bao dutng va dai to duoc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hop nhat trong nam ma chi phi phat sinh. Trong cac true...mg hop co the chirng minh mot each PO rang rang cac khoan chi phi nay lam tang lqi ich kinh to trong thong lai du tinh thu &roc tir viec sir dung tai san co dinh hitu hinh vuoi tren mac hoat (King tieu chuan theo nhu danh gia ban clau, thi cac chi phi nay (Inge von hoa nhu mOt khoan nguyen gia tang them cna tai san co dinh him hinh.
(ii) Khizu hao
Khau hao duvc tinh theo phirang phap duerng thang dua tren thOi gian hi-tu dung true tinh cita tai san co dinh hum hinh. Theri gian hiIu dung trot tinli nhu sau:
• nha cira, vat kien true 5 — 50 nam • may mOc va thiet bi 5 — 10 nam • dung cu quan lY 2 — 6 tidal • thiet bi va phucmg tien van tai 6 — 10 nam
(h) Tai san co dinh vo hinh
Phan mem may vi tinh
Girl mua cua phan m'em may vi tinh moi ma phan mem nay khong phai la inOt big phan gan,ket voi phan cirng CO lien quan thi duce On hoa va hach toan tai san co dinh vo hinh. Phan mem may vi tinh chive tinh khau hao thee plitrong phap duamg thang trong vong 3-5 nam.
(1) Xfiy dung co ban do. dang
Xfiy dung co ban dO• dang pilau anh cac khoin chi phi xay dung va may mOc chua duqc hoan thanh hoac chua lap (tat xong. Khong tinh khau hao cho xay dung co ban d& dang trong qua trinh xay dung va lap dat.
21
TOng Cling ty Truyen thong Da phulrng tien — Cling ty TNHH Mot thanh vien Thuyet minh bao cao tai chinh hat nhat cho nam ket thin ngay 31 thing 12 nam 2015 (tiep theo)
u B 09 — DN/HN (Ban hanh theo Thong ttrsJ 202/2014/TT-BTC
very. 22/12/201-1 cua 13"() Tai chinh)
(c) Tien va vac khoin ttrong duvng tien
Tien bao Rom tien mat va tier) curl ngan hang khong ky han. Cac khoan tirong throng lien la cac khoan dau ttr ngan han có tinh thanh khoan cao, có the de dang chuyen den thanh mot Itrong Pen xac dinh, khong co nhieu rin ro ye that' doi gia tri va ducrc sir dung cho muc dich. dap dna cac cam ket chi tien ngan han hon la cho mac dich dau to hay la cac mpc dich khac
(d) Cac khoan dAu ttr
Diu nam girt den ngdy tido hgn
Dau ttr nam giCr den ngay ciao han la cac khoan dau to ma Ban Giam d6c cua TOna, C6na ty va cac con ty con du dinh va CO khi nang nam giltden ngay dao han. Dan tonam gift' den ngay dao han gam tien girl ngan hang co ky han. Cac khoan dau ttr nay 'lucre ghi nhan theo gia gOc trir di du phong ton that cho cac khoan dau tu.
(h) D'du tu• Op van vrio cac don vi kluic
Dau to vao cac cong cu N. On chi s6 hint cua cac don vi khac duce ghi nhan ban dau theo gia goc bao aOm gia mua va cac chi phi mua CO lien quan true dep. Sau ghi nhan ban dam, cac khoan dau to nay &roc xac dinh theo gia goc trir di du phong giam gia khoan dau tu. Du phong giam gia dau tu duoc lap khi don vi nhan dau to phat sinh 16, rigoai trir truing hop khoan 13 dO da nam trong du kien cua Tema Cong ty hoac cac cong ty con khi quyet dinh dau tu. Du phong giant gia dau ttr chroc hoar nhap khi don vi nhan dau ttr salt do tao ra loi nhuan de bit tru cho cac khoan to da duoc lap du phong truov kia. Khoan du [Thong chi &roc hoan nhap trong pham vi sao cho gia tri ghi so dm khoan Tau tu khOng vtrot qua gia tri ahi s5 cua chung khi gia dinh khong có khoan du phonu, nao da dirge ghi nhan.
(e) Cac khoin phai thu
Cac khoan phai thu khach hang va cac khoan phai thu khac dugc phan anh then nguyen aid trir di du phOng phai thu khO dol.
Hang ton kho
Hang ton kho dirge phan anh -Cleo gia thap hon giita gia gOc va gia tri thuan có the thgc hien &roc. Gia goc &roc tinh theo phuong phap nhap trtrov xuat trade t. a bao gom tat ca cac chi phi Oat sinh de co dirge hang ton kho dia diem va trang thai hien tai. ,Doi vii thanh phamvasan pham do' dang, aid gee bao gem nguyen vat lieu, chi phi nhan cong truc tiep va cac chi phi san xuat chung dugc phan 116. Gia tri thuan co the dive hien duvc trOc (Ara vao gia ban cua hang ton kho trir di cac khoan chi phi trik tinh de hoar] thanh san pham va cac chi phi ban hang.
Tong Cong ty va cac cong ty con ap dung phtrong phap kiem ke dinh ky de hach loan hang ton kho.
20
TOng Cling ty Truyen thong Ba phirong tier' — Cong ty TNHH MOt thanh vien Thuyet minb bao cao tai chinh hop nhat cho nam ket thtic ngay 31 thang 12 nam 2015 (tiep theo)
Mau B 09 — DN/HN (Ban hanh theo Thong It(so 202/2014/TT-BTC
ngOry 22/12/2014 cf4a BO Tai chinh)
(iii) Ccic giao dich claw loci khi hyp nhat
Cac so du trong not hp T3ng C3ng ty va cac cong ty con va cac khoan thu nhap va chi phi chtra thtre hien tir cac giao dich not be duqc loci frit khi lap bao cao tai chinh hop nhat. Khoan lai va to chua thud hien phat sinh to cac giao djch vai cac don vi nhan dau to dirge hach toan theo phuong phap von chti ser him &roc, trir vao khoan tir trong pham vi lqi ich cua Tong Cong. ty va cac ding ty con tai don vi nhan dau tu.
(b) Cac giao dich bang ngoai
Cac giao dich bang cac don vi tien khac VND trong nam duvc quy cl3i sang VND theo ty gia thud to tai ngay giao dich. Ty gia thtrc te' al) dung cho cac giao dich bang ngoai te dirge zac dinh nhu sau:
• TY gia giao djch thud te kLi mua ban ngoai te. la ty gia ky ket trong hop &mg mua ban ngoai te giva Tong Ong ty hoac cac ding ty con va ngan hang thuong mai.
• Ty gia giao djch thtrc te 1(11 gop von ho5c nhdn von gop la ty gig mua ngoai ngan hang noi Tong Cong ty hoac cac cong ty con ma tai khoan nhan von gop tai ngay gap von.
• Ty gia giao djch thud te khi ghi nhan no phai thu Id ty gia mua ngoai to cna ngan hang noi T3ng Cong ty hoac cac cOng ty con nhan tien tir khach hang hoac doi Lac.
• Ty gia giao dich -ditty to kbi ghi nhan no' phai tra la ty gia ban ngoai te cna ngan hang not Tong COng ty hoac cac cong ty con du kien thanh toan khoan phai Ira do.
• D3i voi cac giao dich mua sam tai san hoac cac khoan chi phi thanh toast ngay bang ngoai te, ty gia giao djch thgc te la ty gia mua cua ngan hang noi Tong Cong ty ho5c cac cOng ty con thud hien thanh toan.
Cac khoan attic tat san va ng pnai tra co goc bang don vi tien to khac VND dirge quy doi sang VND theo ty gia giao djch thud t6 tai ngay ket thnc kY ke loan. Ty gia giao dich dye te khi danh gia lai cac khoan mvc fief] to co gag ngoai te tai ngay lap bao cao tai chinh ducyc xac djnh nhu sau:
• DOi vai cac khoan muc tien te co goc ngoai te la tai san (tien mat va phai thu): dung ty gia mua ngoai to cua ngan hang thuong mai noi Tong COng ty va cac cong ty con thuong xuyen co giao dich tai ngay ket thfic ky kfi toan. Tien girl ngan hang bang ngoai te duoc (Unit gia lai theo ty gia mua ngoai te cua chink ngan hang noi Tong Cong ty hoac cac cong ty con giti tien hoac ma tai khoan ngoai te.
• D3i vai cac khodn mvc,tien co goc ngoai te la ng phai tra: dung gia ban ngoai cna ngan hang thuong mai noi Tang Congg ty hoac cac cOng ty con thuong xuyen co giao dich tai ngay ket thudtoan.
Tat ca cac khoan chenh lech ty gia h3i doai duvc ghi nhan vao bao cao ke't qua hoi:tt Ong kinh doanh hop nhat.
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Tong Cling ty Truyen thong Da pinrung tien — Cling ty TNHH Mot thanh via Thuyet mink bao coo tai chinh hop nhat cho dam ket thtic ngay 31 thong 12 nam 2015 (titp the())
Mau B 09 — DN/HN (Ban hanh theo Thong arse 202/2014/TT-BIC
ngay 22/12/2014 cna BO Tai chinh)
3. Ap dung Htr&ng clan Cht dO la twin Doanh nghiip mini ban hanh
'Nay 22 thong 12 nam 2014, BO Tai chinh ban hanh Thong tu so 200/2014/TT-BTC hugng dan Che do Ke toan Doanh nghiep (-Thong tu 200"). ThOng tu 200 thay the cho quy dinh ve Che de KC toan Doanh nghiep ban hanh theo Quyet dinh so 15/20061QD-BTC ngay 20 thong 3 Mint 2006 va Thong tu so 244/2009/TT-BTC ngay 31 thing 12 nam 2009 ciia Tai chinh. Thong to 200 co hieu luc sau 45 ngay tir ngay ky va lip dung cho ky ke toan nam bat din tir hoac sau ngay 1 thong 1 nam 2015.
Cunt,. ngay 22 thing 12 pant 2014, Be Tai chinh ban hanh Thong tu so 202/2014/TT-BTC huerng dan phutmg phap lap va trinh bao coo tai chinh hop nhat ("Thong tu 202"). Thong tu 202 thay the cho cac htrerng dan truac day trong phan XIII Thong tu so 161/2007/TT-BTC ngay 31 thong 12 nam 2007 cita Be Tai chinh. 'Thong tir 202 cimg có hieu ltrc tir ngdy 15 thing 2 nam 2015 va ap dung cho kL ke toan nam bat dau tit hoac sau ngay 1 thong 1 nam 2015.
Ke tir ngay 1 thong 1 nam 2015, TOng Cong ty va cac cong ty con da ap dung phi hoi to cac quy dinh ciia Thong tu 200 va ThOng tu 202. Viec ap dung Thong tu 200 va ThOng tu 202 khong co anh huOng trong yen den bao coo tai chinh hop nhat cila Tong Cong ty cho nam ket thac ngay 31 thong 12 nam 2015. Tuy nhien met so so lieu so sanh tai ngdy 1 thong 1 nam 2015 da dugc phan loai lai cho phi] hop vii each trinh bay bao coo tai chinh theo Thong to 200 va Thong tu 202 (Thuyet mini.' .38).
4. Tom tat nhirng chinh sach ke toan chii yeti
Sau day la nhfrng chinh skit ke toan chit yeti dugc Tong Cong ty va cac cong ty con alp dung trong viec lap bao coo tai chinh hop nhat nay.
(a) Cr s& harp nhat
(i) Cling ty con
Cong ty con la cac don vi chin sir kiem soot cna Tong COng ty. 13oo cao, tai chinh cua cong ty con dugc bao trong bao coo to chinh hop nhat ke tirway kiem soar bat dau cis hieu lire cho tat ngay quyen kiem soot cham dirt.
(it) ang ty lien ket
Cong ty lien ket la nhang cC.)ng ty ma Tong Cong ty va cac cong ty con có anh inking clang ke, nhung khong kiem soot, cac chinh sach tai chinh va hog ding cua cong ty. COngty,lien ket dirge hach toan theo phuo-ng phap chit sar nun. Bao coo tai chinh hop What bao phan,ma Tong Cong ty va cac cong ty con dugc hirO•ng trong thu nhap va chi phi dm cac cOng ty ket. sau khi dieu chinh theo chinh sach ke toan cna Tong Cong ty va CAC cOng ty con, tir ngay bat dau cho tdi ngay chant dirt sir anti
dau clang ke hoac quyen dong kiem soot den vOi cac don vi nay. Khi phan cda don vi
nhan dau tu ma Tong Cong ty . va cac cong ty con phai chia se vugt qua lgi ich ciut Tong Cong ty va cac cong ty con trong cac cOng ty lien ket, gia tri ghi so cua khoan dau to (bao gom cac khoan dau to dai hang neu co) se dugc ghi giam tai bang khong va citing viec ghi nhan cac khoan 10 Oat sinh trong Wong lai trir cac khoan 1.6 th0c pbam vi ma Tong Cling ty N/A cac cong ty con ce) nada vu phai Ira hoac da tra thay cho don vi nNin dau tu.
I8
Tting Cong ty Truyen tilting Da phtrffng fief' - Cong ty TNHH M'Ot thinh vien Thuyet minh bao cao tai chinh hop nhat cho dam kit thtic ngay 31 thing 12 Want 2015 (tiep the())
Nth B 09 - DN/ITN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cita B5 Tai chinh)
Ngay 2 thing 6 nam 2015, theo Quyet dinh so 752/QD-TTg cita ThU tuOng Chinh phu, Bo TTTT di chuyen giao Dai THKTS ve DAi Tieng not Viet Nam va bien ban ban giao Dai THKTS twangLing. Theo dO, so lieu tai san, cong no va naton von ban giao cho Dai Tieng not Viet Nam se dtroc xac dinh can dr vac cac chi tieu tat chinh lien quan tai ng5y 1 thing 7 nam 2015 cfia Dai THKTS theo ket qua kiem toan va quyet toan phe duyet heti Bo TTTT.
Tai ngdy bao cao nay, cac ,s6 lieu tren chua duce TOng Cong ty, BO TTTT va Dai Tieng not Viet Nam thong nhat gia tri quyet toan.
2. Co. str 14p bio cao tai chinh
(a) Tuyen bti ve twin thii
Bet° cao tai chinh hop nhat nay dtroc lap theo cac Chuan muc Ke Wan Viet Nam. Che dO Ke man Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh.
(b) Ca sift do Itrang
Bat) cao tai chinh hop nhat, trir bao cao lira chuyen tien to hop nhat, duoc lap tren ca &On tich theo nguyen tic gia goc. Bao cao chuyen tien to hop nhat throe lap theo phtrang phap glom tiep.
(c) KS, ke toan nam
toan nam ctia rOng Cong ty la tic ngay 1 thing 1 den ngay 31 thing 12.
(d) Dan vi tien to ke toan
Don vi tien to ke toan cita "1-6ng COng ty la DOng Viet Nam (-VND").
17
Tong Cong ty TruOn tilting fla phu.ung tiff) — (Tong ty TNHH Mot thinh vien Thuyet minh bao cao tai chinh hop nhat cho nam ket fink ngay 31 thing 12 nam 2015 (tiep theo)
111auB09— DN/HN (Ban hanh theo Thong tic ticso 202/2014/TT-BTC
ngay 22/12/2014 cna BO Tai chi/7h)
(d) Chia tich Dai Truyen hinh Ii"y" thu;a1- so VTC
Theo Quyet dinh so 18191QD-B1TIT ngdy 24 thing 12 nam 2013 va Cong van so 3891/BTTTT-KHTC ngay 31
so 12 mint 2013 caa BO Thong tin va Truyen thong (''130 TI e TT"). Dai Truyn
hinh Ky." thuat so VTC, met don vi truc thuec ciia. Tong Cong ty truck kia, Cla dugc quyet dinh chia tach khoi Tong Cong ty de. trO Lhanh mot don vi sic nghiep truc thuOc BO TTTT ke to ngay 1 thing 1 nam 2014. Ben canh dO, hai don vi true thuOc khac la Bao The,thao va Trung tam,Truyen thong VTC Lang dugc tacit khoi TongCorg ty va sap nhap voi Dai Truyen hinh thuat so VTC (sau day g,oi chunu la "Dai THKTS") ke tir.tgay 1 thing 1 nam 2014.
Thtrc hien quyet dinh chia tact nay, Tong Cong ty da tien hanh ghi giam cac tai san, no phai tra va 13 lay ke won tang thuOc ve Dai THKTS tai ngdy 1 thing 1 !tam 2014 tren hao cao tai chinh hop !that cho nam ket thtic nay 31 thing 12 nam 2014 nhu sau:
Giam tai san:
1/1/2014 VND
- Tien (11.006.434.907) - Cac khoan tuong duong tien (4.359.822.016) - Phai thu khach hang (158.209.822.972) - Tra truck cho ngtrgi ban (1.927.009.042) - Cac khoan phai thu khac (29.179.461.159) - Dtr phang cac khoan phai thu kho clei 2.513.570.143 - Hang ton kho (12.962.222.963) - Chi phi tra truck Ilan 411 (147.457.263) - Tai san ngan han khac (1.749.192,504) - Tai san co dinh hint hinh (49.566.837.838) - Tai san co dinh vO hinh (133.908.309) - Chi phi tra truarc clai han (1.013.304 109)
(267.741.902.939)
Giam no phai tra: - Vav va no ngan han 7.324.875.509 - Phai tra ngtroi ban 116.861.835.479 - Ngtroi mua tra tien trtrev 16.866.799.805 - Thue va cac khoan phai nip 13.671.605.692 - Phai tra nguei lao Ong 10.727.697.898 - Chi phi phai tra 6.227.627.737 - Cac khoan phai tra ngan har khac 7.538.802.486 - Doanh thu chtra tlurc hien 940.454.546
350.159.699.152
- Giam 13 lily ke (82.417.796.213)
267.741.902.939
16
Tong Cong ty Truyen thong Da phiroug tien — Cling ty TNHH Mt)t thanh vien Thuyet minh bat) cao tai chinh hyp nhat cho dam ket thtic ngay 31 thing 12 nam 2015
Mau B 09 — DN/HN (Ban hanh theo Thong tu. O 202/2014/TT-BTC
ngay 22/12/2014 cf4a Bo Tin chink
Cac thuyet minh nay la bO phan hop thanh va can dupe doe dOng thai vbi bao cao tai chinh hop 'that dinh kern.
1. Dan vi bao cao
(a) Hinh thug sir him vein
Tong Ong ty Truyen thong Da phuang tien Cong ty TNHJ-1 MOt thanh vien (" TOng Ong ty") la mot cong ty trach nhiem hiru han mot thanh vien duoc thanh lap tai Viet Nam. Bao cao tai chinh hop nhat cua Tong Cong ty cho nam ket thug ngay 31 thing 12 nam 2015 bao gem Tong Cong ty va cac cOng ty con va cac loi ich cfia Tong COI-1g ty tai cac cong ty lien ket va ca so kinh doanh dOng kiem soat.
(b) Ciu true TO'ng Cong ty va cac ho3t dOng chinh
Tai ngay 31 thing 12 nam 2015, TOng Ong ty có cac cong ty con nhtr sau:
Ten cac ding ty con
Cong ty TNHH MTV Giai,phap cong nghe truyen thong VTC
Cong ty TNHH MTV Vien thong so VTC
Cong ty Co phan VTC Dich vu Di deng
Cong ty Co phan Kinh doanh Thiet bi Truyen thong VTC
Cong ty Co phan Netviet Truyen thong Da phuong tien
11o4t dOng chinh
Cung cap djch vu bun chink vien thong va cOng nghe thong tin theo quy dinh cfia phap luat, to van dau tic trong linh vtrc phat thanh truyen hinh, vien thong va cong nghe thong tin.
Cung cap, kinh doanh dich vu buu chinh, vien thong, va cong nghe thong tin; cac dich vu truyen din; djch vu truyen hinh tren mang vien thong va kinh doanh the dien thoai.
Dai ly, moi &au gia: djch vu btru chinh, dich vu vien thong va interne; ban buon may vi tinh, thiet hi ngoai vi va -phan mem; ban buon thiet bi va linh kien dien hi, vien thong.
Ban buon, ban le thiet bi linh kien dien to vien thong; lap trinh, to van va sira chtla may vi tinh
a thiet bi ngoai vi.
San xuat cac chmmg trinh truyen hinh, chuang trinh quang cao, phim anh va phat hanh phim anh.
31/12/2015 va 1/1/2015 % s& heti va 9uyen
bieu quyet
100%
100',/i)
51%
51%
51%
Tai ngay 31 thing 12 nam 2015, Tong COng ty va cac cong ty con co 1.551 nhan ien (1,112015:
1.417 nhan
(c)
Chu 1(51 sin xuit kinh doanh thong thuirng
Chu ky san xuk kinh doanh thOng thuang cua TOng Cong ty va cac cong ty con nam trong phim vi 12 thing.
15
T6ng Cong ty Truyensthong Da phtrong tien — Cling ty TNHH Mot thanh vier] Bao cao luu chuyen tien to hop nhat cho nam ket thin ngay 31 thing 12 nam 2015 (Phtrong phap gian tiep — tiep theo)
Mau B 03 — DN/HN (Ban hanh theo Thong fir sei 202/2014/TT-RTC
ngay 22/12/2014 cua BO Tai chinh)
Ma 2015 2014 so VND VND
EVE CHUYEN TIEN TU. HOAT DQNG TAI CHtNH
Tien thu tCr nha.'n gop ven ctia co (long thieu so 31 120.000.000 Nhan cap ngt'in von dau to xay dung ca ban tir Ngan sach Nha nu& 127.964.212.247 Tien thu to di vay 33 2.223.804.805.789 1.879.363.636.623 Tien tra ng go'c vay 34 (2.590.702.836.911) (1.847.062.522.719) Tra co tirc cho co (long thieu so (3.402.488.510)
Lieu chuyen tien thu'In tit hot dOng tai chinh
Ltru chuyen tien thu'an trong nam (50 = 20 + 30 + 40) Tien va cac khoin tiromg diromg tien clan nam
Anh hithng cult thay gia hOi doii quy dill ngoai to
Tien va cac khoin ttrung throng tien cuo'i nam (70 = 50 + 60 + 61) (Thuyet minh 5)
40 (370.180.519.632) 160.265.326.151
50 (35.632.027.860) 171.806.753.800
60 316.826.155.043 145.125.929.445
61 22.153.122 (106.528.202)
70 281.216.280.305 316.826.155.043
Ngay 30 thang 3 nam 2016
Ngtroi lap:
Ta Thi Minh 1lOa Ke loan
11(‘-ranu toan trong Tong Giant clot
Cac thlryet minh ditch kent la 110 phan hop thanh cna bao cat, tai chinh hop ;that nay I.4
Tong Ging ty TruyEn‘thong phtrang tien — Cong ty TNHH Mot thanh vien Bao cao Itru chuyen tien to hop nhAt cho nam ket fink ngay 31 thing 12 dam 2015 (Phircrng phi') gian tiep)
1Wu B 03 — DN/HN (Ban hanh theo Thong hr so 202/2014/TT-BTC
ngay 22/12/2014 cfla BO Tai chink)
Ma 2015 so VND
CHUYEN TIEN TtrHOAT DUNG KINH DOANH
2014 VND
Lcri nhu'an truck time 01 123.305.997.855 77.240.829.321 Dieu chinh cho cac khoan
Khan hao va phan bO 02 101.470.712.735 75.292.942.248 Cac khoan du phong 03 20.021.252.041 29.566.784.745 CO' chenh loch gia hoi cloai do danh gia lai cac khoan muc tier' to co go'c ngoai to 04 3.267.433.601 3.806.816.325 (Lai)/1O tir hoat Ong dau tir 05 (9.103.859.452) 11.391.900.044 Goc vay duoc 'ilia 05 - (14.259.375.000) Chi phi lai vay 06 27.370.618.055 49.878.512.363
Loi nhu4n tir hoat Ong kinh doanh truirc nhfrng thay deii von lull d'Ong 08 266.332.154.835 232.918.410.046
Bien clOng cac khoan phai thu 09 (148.915.671.066) (216.750.933 114) Bien deng hang ton kho 10 199.290.224.664 201.092.341.677 Bien Ong cac khoan phai tra. phai tra khac 11 361.570.399.639 333.968.320.752 Bien Ong chi phi tra trithc 12 (587.332.261) (1.019.728.838)
677.689.775.811 550.208.410.523
Tien lai vay da tra 14 (35.840.996.660) (56.455.819.452) Thue thu nhap doanh nghiep da nOp 15 (22.148.103.390) (3.845.418.371) Tien chi khac cho hoat dOng kinh doanh 17 (2.235.744.328) (7.403.590.030)
Liru chuyen tien thuan tir hoat do", ng kinh doanh
20 617.464.931.433 482.503.582.670
LIM CHUYEN TIEN TUILOAT DONG DAU T11
Tien chi mua sam, xay dum tai san ccfi,dinh va tai san dai han khac 21 (292.127.867.277) (562.008,675.943) Tien thu tir thanh 1Y, nhu.ong ban tai san co Binh va tai sari dai han khac 70.092.300 243.929.517 Tien thu hoi dau to gop von vao cac dun vi khac 26 101.103.106.956 Tien giam do chia tach Dai THKTS (15.366.256.923) Tien thu lai tien gfri \TA co tire 27 9.141.335.316 5.065.741.372
Liru chuyen tien thulin tir hoat dcing dau tir 30 (282.916.439.661) (470.962.155.021)
Cac thwyt minh chinh kem Id bO ph4n hop thanh cua bao ccio tai chinh hop nha't nay 13
Ngay 30 thang 3 nam 2016
Ngw'ii lap:
I
fa Thi Minh 116a A.1. sof
N.
lloang Le San 1(c> loan truthig
vi)iisti V15 Nginep I1J1! Cilthr: ch;c
TOng Cong ty Truyn thong Da pinning tien — Cong ty TNHH Mot thanh vier' Bao cao ket qua hoktt dOng kink doanh hop nhat cho dam ket thuc ngay 31 thang 12 nam 2015 (titp thco)
Mitt B U2— DN/HIN (Bun hank thco Thong to sc.) 202/2014/TT-BTC
PHAN 11: TINH H1NE1 TH1J.0 H1EN NG111A VI) V61 NGAN SACH NHA NUVIC ngav 22/12/2014 ctict Bci Tai
Thue
Ma se
10
Se con phiii ni)p nap) truck chuyen sang
VND
Se phut sinh phai n4p trong nam
VND
Soda n9" p trong nam
VND
So thue da dirge khliu trir
VND
Se con 'Mai nip chuyen
sang tram sau VND
Thue GTGT hang ban nOi dia 11.170.031.335 400.632.459_575 (105.593.167.536) (287.247.582.866) I 8.961.740..508 Thu6 GTGT hang nhap khan 12 13.438.911.066 (13.438.911.066) Thtf6 xuat, nhap khau 14 546.716.071 (546.716.071) Thue thu nhap doanh nghiep 15 29.410.306.792 12.359.192.479 (22.148.103.390) 19.621.395.881 Tien thue da't 18 2.250.153.500 6.177.742.448 (5.569.762.754) 2.858.133.194 Cac loci thue khac 19 16.977.056.179 40.763.703.610 (45.547.903.227) 12.192.856.562 - Thu 'non hat 22.000.000 (22.000.000)
Thue thu nhap ca ?than 7.774.392.990 14.117.419.604 (14.386.697.999) 7.505.114.595 C'cic lout thzte khric
khoin phai nop khic
9.202.663.189 26.624.284.006 (31.139.205.228) 4.687.741.967
- Cric khocin nop phut 3.144.570.513 6.733.336.856 (3.094.570.513) 6.783.336.856
40 62.952.118.319 480.652.062.105 (195.939.134.557) (287.247.582.866) 60.417.463.001
Ccic thuy't rninli clink ken, la bO plant hop thank ctia ha° Ca0 tai chink hop 'Ail nay 12
407 Iloang Le San Ke toan tridnig
Dam M5, Nghiep Tong Giarn clot
Ngay 30 thang 3 nail] 2016 Nguoi lap:
Ta Thi Minh 1-16a Ke toan
Tong Con; ty Truyin thong Da phtrong tin — Ging ty TNHH Mat thanh vien Bao cio ket qua ho0 d(ing kinh doanh hap nhat cho dam ket thiic ngay 31 thang 12 nam 2015
Mau B 02 — DN/11N (Ban hanh theo Thong tic sr"; 202/2014./TT-BTC
ngay 22/12/ 2014 cna Bo Tai chink
PHAN 1: BAO CAO LAI LO Ma so
Thuyk minh
2015 VND
2014 VND
Doanh thu ban hang va cung cap dich vu 01 27 3.765.640.168.307 3.160.156.395.290
Cac khoin giant trir doanh thu 02 27 6.480.024.878 9.468.636.701
Doanh thu thuAn ve ban hang va cung cap dich vu (10 = 01 - 02) 10 27 3.759.160.143.429 3.150.687.758.589
Gia visit) hang ban 11 28 3.232.133.649.527 2.703.046.015.113 -
Lori nhuan Op (20 = 10 - 11) 20 527.026.493.902 447.641.743.476
Doanh thu hoat d'Ong tai chink 21 29 10.695.458.121 15.246.155.104 Chi phi tai chinh 22 30 33.919.390.105 54.971.490.507
Trong do: Chi phi Mi ray 23 27.370.6] 8.055 49.878.512.363 PhAn l6 trong cong ty lien ket 24 (10.200.000.000) Chi phi ban hang 25 31 98.255.565.181 84.723.512.964 Chi phi (van ly doanh nghiep 26 32 279.656.570.093 254.474.801.801
L9i nhuan thuln tir host dOng kinh doanh 30 125.890.426.644 58.518.093.308
{30 = 20 + (21 - 22) + 24 - (25 + 26))
Thu nhap khac 33 12.187.487.004 34.971.852.282 Chi phi khac 34 14.771.915.793 16.249.116.269
(1,6)/Icri nhuan khic (40 = 31 - 32) 40 (2.584.428.789) 18.722.736.013
Lott nhuan ke loan try& that (50 = 30 + 40) 50 123.305.997.855 77.240.829.321
Chi phi thug TNDN hien hanh 51 36 12.359.192.479 5.751.258.326
Lqi Ich thud TNDN hoan 19i 52 36 (300.563.832)
Lqi nhuan sau thud TNDN (60 = 50 - 51- 52) 60 111.247.369.208 71.489.570.995
Phan bto:
Lgi nhuan sau thug cua cong ty me 61 99.772.112.444 64.119.846.683 Loi nhuan sau thud cua co &nu, khong kiem soat 62 11.475.26.764 7.369.724.312
Ccic thuye't Minh tlinh kem la ba phan hap thanh cna ban can tai chinh hop nhcit nay
-
11
Ngueri
Ta Thi Minh 1-16a Ke tocin
'Dam My Nghiep Tong Gi(zin clot
Hoang 1,6 Son Ke. town tracing
Ngay 30 thing 3 nam 2016
Tong Cong ty Truyen thong .Da pluroitg tien — Cong ty TNHH Mot thfinh vien Bing can toin hyp nhat tai ngay 31 thing 12 nam 2015 (tiep then)
Mau B 01 — DN/HN (Ban hanh theo Thong nr so 202/2014/TT-BTC
ngery 22/12,2014 cfra DO Tai chinh)
NGUON VON
MA so
Thu} et minh
31/12/2015 VND
1/1/2015 V])
Da phan foal lai
NO PHAI TRA (300 = 310 + 330) 300 2.060.692.243.797 2.066.857.950.303
Nq ng.in han 310 1.680.525.046.631 1.567.161.301.349 Phai tra ngued ban riga'n han 311 16 351.413.162.130 290.695.171.224 Ngueyi mua tra tier trtrac ngan han 312 206.503.477.125 223.196.971.281 Thug phai nOp Nha ntrot 313 60.417.463.001 62.952.118.319 Phai tra nguoi lao dOng 314 128.752.049.229 75.114.027.772 Chi phi phai tra ngan han 315 17 135.608.238.160 145.403.870.408 Doanh thu chua thgc hien ngan ban 318 18(a) 365.443.888.229 100.446.467.147 Phai tra ngan han khac 319 19 67.575.307.789 68.473.445.751 Vay ngan han 320 20(a) 357.381.049.722 596.589.477.157 Du phong phai tra ngan han 321 21(a) 1.537.303.205 1.197.912.182 Qu'S' khen thuorng, phtic 322 22 5.893.108.041 3.091.840.108
Ncr dal han 330 380.167.197.166 499.696.648.954 Doanh thu chua thtrc hien dai han 336 18(b) 8.126.545.460 Phai tra dai han khac 337 1.171.640.513 1.171.640.513 Vay dai han 338 20(b) 360.008.318.560 487.657.005.497 Du phong phai tra dai han 342 21(b) 10.860.692.633 10.868.002.944
VON CHU sd Htt (400 = 410) 400 1.185.213.600.774 1.080.707.432.335
Vein chit sir hiru 410 23 1.185.213.600.774 1.080.707.432.335 Von gOp 411 24 1.087.269.903.327 1.087.269.903.327 Quy da.0 to phat trim 418 25 143.100.202.642 141.785.522.783 Qu'y' khac tilt* von chi sir hiru 420 2.218.671.766 Lo lay ke 421 (102.801.695.666) (196.441.832.424) - Lo lay ice: den cuOi kv tritor 421a (202.573.808.110) (260.561.6 79.107) - UST chua phan pinii ky nay 421h 99.772.112.444 64.119.846.683 Nguon von dau to xay dung co ban 422 21.751.588.548 21.751.588.548 L.cyi ich co &mg khong kiem scat 429 33.674.930.157 26.342.250.101
TONG CONG NGUON VON 440 3.245.905.844.571 3.147.565.382.638 (440 = 300 + 400)
Cac thuyt 17111717 dinh "cent la bO phan hop thanh caa boo cao tai chink hop nluit nay 10
Tong Cling ty Truyen tilting Da phtrong tin — Cling ty TNHH MOt thank vien Bang can doi ke loin h9p nhit tai ngay 31 thing 12 nim 2015 (tiep then)
Mau B 01 — DN/HN (Ban hanh theo Thong nr so 202/201417T-BR:
'way 22'12/2014 cua Bo Tai chinh)
Ma sip
Thuyet minh
31/12/2015 VND
1 /1/2015 VND
Di phin loci Ini
Tai sin dal han (200 = 210 + 220 + 240 + 250 + 260)
200 2.020.016.887.484 1.828.780.793.652
Cie kltuan phai thu dal ban 210 266.000.000 384.000.000 Phil thu dai han khac 216 266.000.000 384.000.000
Tai San co dinh 220 1.688.102.852.244 1.735.852.393.362 Tai san co dinh Ilan hinh 221 10 1.680.348.415.393 1.735.481.819.706
Ngto'ell gia 222 2.216.232.575.193 2.173.826.031.570 (iii ttl hao mon lily ke 223 (535.884.159.800) (438.344.211.864)
Tel san co dinh vo hinh 227 11 7.754.436.851 370.573.656 Ngtlyen gia 228 12.941.059.297 2.241.820.714 Gia tri hao mon lay kj 229 (5.186.622.446) (1.871.247.058)
Tat san dO dang dai han 240 299.466.288.014 50.168.881.393 Chi phi say du-ng co ban dpi clang 242 12 299.466.288.014 50.168.881.393
Diu ttr tat chinh dai han 250 13 3.545.418.006 3.545.418.006 Diu to gop von vao clan vi khac 253 3.545.418.006 3.545.418.006
Tat san dai han khac 260 28.636.329.220 38.830.100.891 Chi phi tra truoe dai han 261 14(b) 28.335.765.388 38.830.100.891 Tai san thue thu nhap hoan I0i 262 300.563.832
TONG CONG TAI SAN 270 3.245.905.844.571 3.147.565.382.638 (270 = 100 + 200)
C'ric thioit minh dinh kem la bt) phdn hop thanh cfia brio cdo tai chinh hop !that,* 9
Mau B 01 —DN/HN (Ban hanh theo Thong nr so 202/2014/TT-BTC
trg4 22/12/2014 cio Bo Tai chink)
tOng Cong pil:ruy'n thong pa phtrong tien — COng ty TNIII1 Wit thanh vien
Bang can dbi ke Ulan h9p nhat tai ngay 31 thing 12 Wain 2015
TAI SAN
Tai san ngin ban (100 = 110 + 120 + 130 + 140 + 150)
so
100
Thuy et minh
31/12/2015 VND
1.225.888.957.087
1/1/2015 VND
DA phan foal 14i
1.318.784.588.986
Tien vA cac khoan tirong dtrung tien 110 5 281.216.280.305 316.826.155.043 111 67.616.280.305 144.826.155.043
Cac khoan tacYng duo'ng tien 112 213.600.000.000 172.000.000.000
Dau th tai chinh ngin han 120 50.000.000 50.000.000 Dau Cu nam giir den ngay dao han 123 50.000.000 50.000.00(1
Cac khoan phai thu ngin han 130 632.224.933.738 502.177.118.753 Phai thu ri6n Flan cua khach hang 131 6 396.295.129.661 279.813.397.966 Tra truck cho nguM ban nifan han 132 20.158.229.156 42.929.104.524 Phai thu naan han khac 136 7 271.038.771.616 219.314.868.989 Du phonu cac khoan phai thu naan han kho doi 137 8 (55.455.569.677) (39.880.252.726) Tai san thieu chO. ale 1Y 139 188.372.982
Hang din ,kho 140 9 281.823.863.234 485.341344.276 Ilang ton kho 141 301.906.569.845 505.143.349.653 DU phong giam gia hang din kho 149 (20.082.706.611) (19.801.805.377)
Tai san ngin han khic 150 30.573.879.810 14.389.770.914 Chi phi tra truck ngan han 151 14(a) 16.037.002.616 4.955.334.852 Thue gia trj gia tang duo.c khau trir 152 14.087.441.185 9.284.213.974 Thue va cac khoan kit& phai thu Nha ntro.c 153 449.436.009 150.222.088
Cac thuyet minh clink kern la be) phOn hop thanh cua boo coo tai chin,h hop n trt nrnV 8
Cong ty TNIIIFIKPMG Viet Nam
• 'o kiem toan so: 15-02-426-1
am 19, nhan dang ky haul ogle
t toan sO: 0861-2013-007-1 Pho Tong Gicim tki'c
Ha NOi, ngiy 31 thing 3 nam 2016
Doanh thu von ctia hop Ang dich vu do thkrc Nevi trong nnnt 2014 nhung quye't tocin trong nam 2015
Nhu duoc trinh bay tai Thuyet minh 27 trong bao cao tai chinh hop nhat, Thn Hop,Cong ty da k9 Hc dong so 03/HDDH ngay 14 thang 3 nam 2009 vol Cpc Quart 19 Oat thanh, truyen hinh va thong tin dien tit - Bo TTTT ("Cpc Phat thanh truyen hinh") ve viec cung Ung dich V11 Oat thanh, truyen hinh tren mang internet phuc vu ngtroi Viet Nam o ntrac ngoai. Tai ngay 31 thang 12 nam 2014, mac di) mot phan cOng viec thuc hien trong nam 2014 da dirge Cpc Phat thanh truyen hinh nghiem thu xac nhan, Tong Cong ty chua uac tinh va ghi nhan doanh thu ttnang Cmg cho nam ket Mite ngay 31 thang 12 nam 2014 do (i) den ngay 20 thang 1 nam 2015 Tong Ong ty va Ctic Pluit thanh truyen hinh mai tien hanh sac nhan gia trj tam tinh tren bien ban nghiem thu cho nam 2014 va (ii) Ban lanh dao Tong Cong ty daub gia rang gia trj quyet toan cuoi ding co the kbac vai gia trj duck nghiem thu. Ben canh do, cac chi phi Oat sinh trong Want 2014 do thuc hien hop Sing nay cant!, chua dirge ghi nhan vao gia von hang ban Wang img.
Trong nam 2015. TOng Ong ty ghi nhan doanh thu va chi phi phat sink theo gia trj quyet toan cho phan cang viec duoc thuc hien nam 2014 vOi gia tri Tong thai la 61.455 trieu VND. Doanh thu va gia von,ctia phin cot-1g viec thuc hien trong narn 2015 cung da IAA; nhan trong bao cao tai chinh hop nhat cho nam ket thuc ngay 31 thang 12 nam 2015.
Theo cac quy dinh cua Chuan rntrc Ke toan Viet Nam se) 1,1 thu va Thu nhap khac, doanh thu cune, cap dich cu &roc ghi nhan trong kv theo kat qua phan coma viec da holm thanh Vao nay lap bang can cloi ke wan. Dong thOi, theo Chita!' muc Ke toan Viet Nam so I Chuan muc chung, cac chi phi chroc ghi nhan trong bao cao ket qua boat Ong kinh doanh phai tuan tint nguyen tic phir hop gia doanh thu va chi phi. Neu,Tong Cons ty da ghi nhan doanh thu va chi phi theo cac Chuan muc Ke toan Viet Nam, cho nam ket thuc ngay 31 thang 12 nam 2015, doanh thu cung cap dich vu va gia von hang ban se giam ding thoi la 61.455 trieu VND, va doanh thu cung cap dich vu va gia von hang ban cho nam kat thus ngay 31 thang 12 nam 2014 se tang tuang Ung la 61.455 trieu VND.
V kien kiem toan ngo#i tra
Theo y kin cira chung toi. nu. i trir cac: atilt hung cna cac van da nen tai phan Co sar aa y kin kiem taint ngoai trir, bao cao tai chinh hop nhat la plan anh tiling MIN a hoptren cac khia canh trong yeti. firth hinh tai chinh hop nhat cua Tong C. 'Fru) en thong Da pi-lacing tien — Cong ty
Mgt thanh vien tai ngay 31 thing 12 stun 2015, ket qua hoot dpng kinh doanh va luu chuyerr tien tc hop nhat cho nam ket thiac ding, ngay, phi] hop voi cac Chuan mtrc Ke toan Viet Nam, Cite dO Ka toan Doanh nghiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh hay bao cao tai chinh.
Lai Thy Linh Giay chi:mg nhan dang ky hanh nghe kiem toan so: 2040-2013-007-1
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• TOng Cong Ty van dang,2,111 nhan inOt so tai san c('_\ dinh vt.ii gia iti con lai tai ngay 31 thong 12 nam 2015 la 19.779 trieti VND (1/1/2015: 19.779 trieu VND), mac dircac tai san nay da duot chuyen giao cho Dai THKTS quan lY va sir dung (Thuyet minh 10). Tong Cling ty khong thuc hien trich khan hao trong nam 2014 va 2015 cho cac tai san nay; va
• Tang Cong ty dang ghi nhan cac khoan vay co gia tri ghi so tai ngay 31 thong 12 nam 2015 la 10.348.172 USD thong throng 221.503 trieu VND (1/1/2015: 10.348.172 USD thong throng 221.503 trieu VND) (Thuyet minh 20(b)) phat sinh de hinh thanh cac tai san thuc dg an dau to c6 mpc dich sir dung cho Dai THKTS co gia trj la 261.189 trieu VND (Thuyet mirth 12) do Tong Ong ty lam chti dau ttr. Tong Cong ty tiep tuc theo dai cac khoan vay va tai san tuong ling nhung khong thuc hien danh gid lai cac khoan vay co goc ngoai to nay trong nam 2015 do cac khoan vay nay se dirge chuyen cho Dai THKTS ding vbi cac tai san lien quan.
ChUng tat khong the thhc hien thU tuc kiem toan can thiet nao de thu thap duce cac bang cluing kiem toan day di) va trich hop ve kha nang c6 the thuhOi cita khoan phai thu, tinh day va. chinh sac clia viec ghi giant tai san. phai tra va h6 Illy , ya cung nhu tinh phu hop dm viec tiep ttic ghi [than tai san co dinh 1, a khOng danh gia cac khoan ea ngoai to nhu neu tren. Vi china toi khong the xae dinh &roc cac dieu chinh co the la can thiet (15i N 6-i cac khoan mpc phai thu khac. thr phong phai thu kho doi. cac tai san va no phai tra name unit 16 luy ke. nguyen gia va khau hao lay ke cua tai san co dinh him hinh. vay d/ii 'h an tren bana can d5i ke man hop nhat tai ngay 31 than; 12 nam 2015. va anti throng neu c6 cna cac chinh nay doi,vOi eac, khoan muc ten boo coo ket qua kinh doanh hop nhat va boo coo thu chuyen tien to hop nhat ctia TOng COng ty cho nam ket thuc ding ngay ding nhu cac anh IhrOng cua chUng dai veri cac sO lieu so sanh ducyc trinh bay trong cac hao coo tai chinh hop nhat dinh kem nay.
Ghi Wain doanh thu va gici van dich vu truyen hinh so
Nhu duoe trinh hay tai Thuyet minh 4(n)(ii) trong bag coo tai chinh hop nhat, trong cac nam trtrOc, TOng Cong ty Op dung chinh sack ke toan ghi nhan doanh thu cung cap dich vu truyen hinh so thong qua hinh thirc ban cac the dich Vt..itruyen hinh so ngay khi Tong Cong ty hoan tat viec xuat h6a don ban hang va ban giao the dich vu truyen hinh so cho khach hang mac du dich vu chua &roc cung cap. Dong that rieng trong tiara 2014, TOng. Ong ty cling h&c tinh toan bo gia von Mang ting vCri phan doanh thu dich vu chua throe cung cap neu tren tai cuOi nam tai chinh va trich truerc cac chi phi nay vao gia von hang ban.
KC to ngay 1 thong 1 nam 2015, Tong Cong ty thuc hien thay doi chinh sach toand8iv6i viec ghi nhan doanh thu cung cap dich vu truyen hinh so. Theo (16, doanh thu &roc ghi !than theo phuong phap ty, le hoan thanh Ice tit kill cac the dich vu truyen hinh so' &roc kich boat, plifi ,hop yen Chuan mut Ke toan Viet Nam sO 14 — Doanh thu va thu nhap khac. Tuy nhien viec thay dei chinh sach he toan nay chi dtroc Tong COng ty Op dung phi 116i to.
Neu Tong C5ng ty Op dung What quan viec ghi nhan doanh thu dich vu truyen hinh theo phuong phap tY le hoan thanh, va ghi nhan chi, phi thing ky theo cac Chuan muc Ke toan Viet Nam thi doanh thu va gia von hang ban cho namket thlic ngay 31 thong 12 nam 2015 se tang lan loot la 98.063 trieu VND va 29.053 trieu VND va loi nhuan sau thue se tang 69.010 trieu VND. Cho nam ket thik ngay 31 thong 12 nam 2014, cloanh thu va gia van hang ban se tang va giam tuong Una 10 8.481 trieu VND va 29.053 trieu VND va lcyi nhuan sau thue se tang Id 37.534 trieu VND; (tong that chi phi phai tra va doanh thu chua thuc hien se giam va tang tuong ling, la 29.053 trieu VND va 81.519 trieu VND, va 18 lay Le cna Tang Cong ty se tang 52.466 trieu VND tai ngay 31 thong 12 nam 2014.
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(1)
Co' sip vita y kin kietn Wan ngoai trir
Ccic sa dau ky va sa lieu so scinh
Bao cao kiem toan ngay 31 thang 3 nam 2015 ciia chung toi dei vii cac bao cao tai chinh hop nhat cua TOng Cong ty cho nam ket thiic ngdy 31 thing 12 nam 2014 at dua ray kien ngoai trir do anh interng cUa cac dieu chinh, neu co, dugc xac Binh la can thiet neu chUng toi có the thu thap dugc day ddubang chung phu hgp , tinh day du, tinh hien hau va tinh chinh xac cua cac so du tiergiri ngan hang, phai thu khach hang, tra trtrac cho ngtrOi ban va phai tra ngtrei ban vii gid trl ghi so tai ngay 31 thang 12 nam 2014 lan lugt la 105.502 trieu VND, 7.630 trieu VND, 9.573 trieu VND va 64.357 trieu VND.
Do cac se du dau ky hien hanh clugc,mang sang can cu tren so lieu bao cao tai chinh tai ngay 31 thing 12 nam 2014 co anh huOng den ket qua hoat Ong kinh doanh hop nhat va tinh hinh Itru chuyen lien to hop nhat ctla Tong COng ty cho nam ket ,thac ngay 31 thing 12 nam 2015,, bao cao kiem toast ctia chung toi Ye cac bao cao tai chinh hgp nhat ctia TOng COng ty cho [lain ket di& ngdy 31 thing 12 nail 2015 ciing co dung ngoai trir do cac anh huemg caa van de nen ten doi vii ket qua hog d9n2 kinh doanh hop that va tinh hinh ltru chuyen tien to hgp nhat cila Tong Gang ty cho nam ket thus ngay 31 thang 12 nam 2015 ding nhu cac anh huemg caa chung dOi vii cac se lieu so sanh dugc trinh bay trong cite bao cao tai chinh hop nhat dinh kern.
(ii) co, so lieu tat' chinh lien quail to7 Dai TruyA With K9 tit& so VTC da chia filch nhung chwa quyet totin
Nhu dugc trinh bay tai cac Thuyet minh 1(d). 7. 10. 12 va 20(b) trong bao cao tai chinh hgp nhat, theo Quyet dinh so 1819/QD-BTTTT ngay 24 thang 12 nam 2013 va COI-1g van se 3891/BTTTT-KHTC ngay 31 thang 12 nam 2013 dm BO Thong tin va Truyen thong ("B9 TTTT"'), Dai Truyen hinh Ky thuo se VTC, met don vi true thuec ciia Tong COng ty truck kia, da dirge quyet dinh chia tach khoi Tong Cong ty de tra thanh mot don vi str nghiep trot thu9c B9 TTTT ke tir ngay 1 thang 1 nam 2014. Ben canh dO, hai don vi true thuOc khac la Bao The thao va Trung tarn Truyen thong VTC cang dugc tach khoi Tong Cong ty va sap nhap vOi Dai Truyen hinh Ky thuat so VTC (sau day goi chung la "Dai THKTS") ke tir ngay 1 thing 1 nam 2014.
Ngay 2 thang 6 nam 2015, theo Quyet dinh sO 752/QD-TTg cita Thu twang Chinh phi', BO TTTT da chuyen giao Dai THKTS Dai Tieng not 'Viet Nam va da kY bien ban ban giao Dai THKTS tuong Ong. Theo do, sO lieu tai san, tong ng va nguon von ban giao cho Dai Tieng not Viet Nam so dugc xac dinh can cu vao cac chi tieu tai chinh lien quan tai ngay 1 thang 7 nam 2015 dm Dai THKTS theo ket qua kiem toari va quyet toan phe duyet bed BO TTTT.
Den ngay 31 thang 12 nam 2015, mac da da chinh di& chin tach, chung do cac ben chua hoan thien cac thit tuc xac dinh so lieu tai san, cong ng dirge ban giao lien quan den vice chic tach nay, cac sO lieu sau dugc ghi nhan tren bao cao tai chinh hgp nhat tai ngay 31 thang ,12 nam 2015 caa TOng COng ty ma cac se lieu nay chtra dugc Tong COng ty, BO TTTT va Dai Tieng not Viet Nam thong nhat gia tri quyet toan:
• TOng Cong ty da ghi nhan mot khoan phai thu khac tri gia 170.023 trieu VND to Dai THKTS (1/1/2015: 159.209 trieu VND) (Thuyet minh 7);
• Tong Cong ty da ghi giam tai san, ng phai tra va 1S' luy ke lan loot la 267.742 trieu VND, 350.160 trieu VND va 82.418 trieu VND twang vOl so tai san. no phai tra va 16 Icy ke ctia Dai THKTS tai ngay 1 thang 1 nam 2014 (Thuyet minh 1(d));
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BAD CA.0 KIEM TOAN DOC LAP
Kinh gui Bo Thong tin va Truyen thong Tong Cong ty Truyen thong Da phtroltg tien — Cling ty TNHH MOt thinth vien
Chima toi da kiem toan brio cao tai chinh hop nhat dinh kcnt crila TOne. Ceme. ty Fruyen ,thOna Ba phtrang lien — Cong ty TNFIli MOt thanh vien ("Ting COna ty") bao Om bang can den ke loan hr.,p nhat tai naay 31 thang 12 nam 2015,, bao cao ket qua hoar dr:ma kinh doanh va brio cao Itru chuyen tin to hop nhat lien quan cho nam ket thilc cha ngay va cac thuyet minh kern then &roc Ban Giam dOc TOng Cong ty phe duyet Oat hanh ngay 30 Mang 3 nam 2016 &roc trinh bay tir trang 8 den trang 51.
Trach nhiem ciia Ban Giant (lac
Ban Giam doc Tong Comg ty chit] trach nhiem lap va trinh bay trung thirc va hop ly bao cao tai chinh hop nhat nay theo cac Chuan intrc Ke toast Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh, va chlu trach nhiem ye kiem soat not bO ma Ban Giant doe xac dinh la can thiet de dam bao viec lap bao cao tai chinh hop nhat kheing có sai sot trong yeu do gian Ian hay nham
Trach nhiem cua kiem toan vien
Trrich nhiem cua eking toi la dua ra kien .YE brio cao tai chinh hop nhat nay dtra tren ket qua kiem toan cua chung toi. Chung tai da thuc hien comg viec kiem wan then cac Chuan mkrc Kiern toan Vier Nam. Cac chuan mtrc nay yeu can chung tor roan thU churn intrc to cac quy djnh ve.dao dOc nghe nahiep va lap ke hoach va thkre hien cuoc kiem toan de dat throe su dam bao hop ly ye viec lieu bao ciao tai chinh bop nhat co cOn sai sot tong you hay khOng.
Cong viec kiem toan bao gom viec thkrc hien cac thu tuc nham thu thap cac bang chtIng kiem toan ye cac so lieu va cac,thuyet minh trong bao carp tai chinh hop nhat. Cac thu ttic &roc Ikra chon dtra tren xet down cua kiem town vien. bao gom danh gia rui ro co sai sot trot-1g yeu trong bao cao tai chinh do gian Ian hoacttharn Ian. Khi thkrc hien cac danh gia rni ro nay, kiem loan vien xem xet kiem soat not be. cua Tong Cong ty lien quan viec lap ya trinh bay bao cao tai chinh trung thirc va hop ly nham thiet ,ke cac this tkic kiem toan phn hop veri tinh hinh thirc te, tuy nhien khang nham inkic dich dua ra kien vo hieu qua cua kiem scat not bo cua don vi. Ong viec kiem man ding ban gom viec danh gia tinh thich hop cua cac chinh sach ke toan duoc rip dung va tinh hop ly cua cac u6c tinh ke toan cua Ban Giam doc cua Tong Cong ty, ciiing nlur danh gia viec trinh bay tong the bao cao tai chinh.
Chung tei tin rang cac bana chung kiem toan ma chung toi thu &roc la day du va thich hop lam c so( cho y kien kiem toan naoai trir cua chung Col.
ay'tuat Ban Giant doc
Bain My Nghiep Tong Gicim c oc
Tang Cling ty Truyen thong Da pturcrng tien — Cong ty TNHH MOt thinh vien Bao cao cua Ban Giam dOc
Ban Giant doc Tong Cane ty Truyen thong Da phuong lien - Cong ty TNI-THMOt thanh vien ("Tong COng ty) trinh bay No cao nary va bao cao tai chinh hcm nhai dinh kern cua 1-Ong Cong ty cho nam ket thnc ngay 31 thing 12 nam 2015.
Ban Giam doc Tang Ong ty chiu,trach nhiem lap va. trinh bay trung thtrc va hcyp bao cao tai chinh hop nhat theo cac Chuan mtrc Ke toan Viet Nam, Che do Ke tom Doanh nghiep Viet Nam vi cac quy dinh phap lY co lien quail den vice lap va trinh bay bao cao tai chinh. Theo y kien cua Ban Giant dOc Tong COng ty:
(a) boo cao tai chinh hop nhat dtroc trinh bay tir trang den trang 51 di phan arth trung thtrc vi hop ly tinh hinh tai chinh hop 'that cua Tong Cang, ty ngay 31 tham-.., 12 nam 2015, ket qua boat dungy kink doanh va Itm chit) tien to hop !that cua Tom; COng ty cho nam ket thin; tong ngay. phn hcrp vol cac Oman mut Ke loan Viet Nam. Che KC loan Doanh nghiep Viet Nam vi cac quy dinh phap lY co lien guan den viec lap va trinh bao cao tai lid
(b) tai ngay lap bao cao nay, khOng có 1Y do gi de Ban Giant doc T'Ong Cong ty cho rang Tong Cong ty VA cac cOng ty con se khOng the thanh toan cac khoan no phai tra khi den han.
Tai ngay lap bao cao nay, Ban Giam doc Tang Cong ty da phe duyet Oat hanh bin ea() tai chinh hop nhat dinh kern.
Ha Noi, ngay 30 thing 3 nam 2016
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TOng COng ty Truyen thong Da phirong tin — Ong ty TNHH MOt thanh vien Thong tin ye Cling ty (tiep theo)
Cac Chi nhanh
Cong ty VTC Cong nghe vaNOi dung s6 Cong ty VTC Dich vu truyen hinh so Cong ty VTC Giii tri da pinrang tien
Trn sir' ding 14
SO 67B phO Ham Long, PhuOng Hang Bai Quan Hoar' Kiem, Ha NOi Viet Nam
Cling ty ki&n town Cong ty TNHH KPMG Viet Nam
TOng Cling ty Truyen thong Da pinrang tien — Cling ty TNHH MOt thanh vien Thiing tin ye COng ty
Quyezt dinh Thanh lap
Giiy Chvng nh;an Bang 147 Doanh nghiep so
HOi ding Thanh vien
Ong Ltru VII Hai Ong Nguyen Kha Dan Ong Dam M'Y' Nghieji Ong Nguyen Vu Tuan Ba Le Viet Thuung Huyen Ong Nguyen Xuan Cueng Ba Phang Thi Thanh Phuung
Quyet dinh so 192/2005/QD-TTg ngay 29 thang 7 nam 2005 cUa Thu tuong Chinh phit.ve viec chuyen Cong ty Dan to va Phat trier cong nghe Truyen hinh Viet Nam thanh Tong COng ty Truyen thOng Da phuong tien boat Ong thco mo hinh cling ty me - cong ty con.
Quyet dinh so 01/2006/QD-BBCVT ngay 4 thanginam 2006 cua BO Bun chinh Vien thong ye viec thanh lap TOng COng ty Truyen thong Da phuong tien hoat dOng thco me hinh cong ty me - cong ty con.
Quyet dinh so 929/2010/QD-HTTIT ngay 28 thang 6 nam 2010 oda. BO Thong tin va Truyen thOng ye viec chuyen cong ty mg -Tong Cong ty Truyen thong Da phtrang tien than h COng ty trach nhiem him han met thanh vien do Nha nu& lam chit so'
0100110006 ngay 10 thang 1 nam 2011
Giay Chung nhan Dang ky Doanh nghiep da dirge dieu chinh nhieu Ian, va lan dieu chinh gan day nhat la Giay Chting nhan Dang k}' Doanh nghiep so 0100110006 ngay 15 thang 6 nam 2015. Giay Chirng !than Dang ky Doanh nghiep va cac ban stia dOi do Ser Ke hoach va Dau to Thanh phO HA Nei cap.
Chu tich Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien (den ngay 31/3/2015) Thanh vien (djn ngity 30/4/2015)
Ban Giam dOc
Ong Dam I\45/ Nghiep Ong Nguyen Xuan Cuirng Ba Phimg Thi Thanh Phuong Ong Le Kirth Lec Ong Dtrung The Luong BA Le Viet Thuang Huyen
Tong Giant dOc (tit ngin.1/4,2015) Tong Giam doc (den !way 3113/20/5) Pho TOng Giam doc Pho Tong Giam doc Pho TOnt! Giant doe ttir ngal 1/5/20151 Pho Tong Giam doc /way 30;4/2015)
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Ving Cong ty Truyiln thiing Da phuvng tien — Cong ty TNH H MOt thanh vien
Bao cdo tai chinh hop nhk cho nam ke't thfic
ngdy 31 than 12 nam 2015