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CONG TY CO PHAN VIEN THONG - TIN HQC BUt DIEN
BAO CAO TAI CHENH RIENG DA DITQC KIEM TOAN
Cho nam (Ai chinh ket tithe ngIy 31 thing 12 nim 2017
Thing 03 ram 2018
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• CONG TY CO PHAN \TIEN THONG - TIN HQC BUU DIN 158/2 ph6 H6ng Mai, phutrng Qujrnh L6i, quAn Hai BA Tnmg,
II Thanh ph6 Ha N6i, Vi@ Nam
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M1JC LI,JC
NOI DUNG TRANG
1 - 7 BAO CAO CUA BAN TONG GIAM DOC
• BAO CAO KIEM TOAN DOC LAP 3
• BANG CAN DOUCE TOAN RIENG 4 - 5
• ■ BAO CAO KET QUA HOAT DONG KWH DOANH RIENG 6
• BAO CAO LITU CHUYEN TIEN n RIENG 7
• THUYET MINH BAO CAO TAI CHINH RIENG 8 - 31
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CONG TY CO PHAN VIEN THONG - TIN HOC BUU DECN 158/2 ph6 HEng Mai, phubmg Qujmh Lei, quan Hai Ba Trung, Thanh ph6 Ha NOi, Viet Nam
BAO CAO CUA BAN TONG GIAM DOC
Ban Ttog Giam d6c Cling ty Co pilau Vien thong - Tin hoc Buu dien (goi tit Li "ang ty") do trinh bao cao nay cling yen Bao cao tai chinh rieng da duqc kitm toan cua Ong ty cho nom tai chinh ket thdc ngay 31 thing 12 nom 2017.
HQI BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cua HOi dtmg Quin tri va Ban Tteg Giam d6c Cong ty di dieu hanh Cling ty tang nam va den ngay lap bao cao nay gEm:
Hoi d8n2 (Nan tri Ong Nguyen Tri Dung Ong T8 Hoai Van Ong Ha Thanh Hai BA Lam Nln Ha Ong Phwn Van Hanh Ong Nguyen Ngoc San Ong Nguyen The Thinh Ong Hoang Anh L0c
Ban T6nt Giam dtw Ong Nguyen Tri Dung Ong T6 Hoai Van Ong Nguyen The 'Minh Ong Hoang Anh Lec Ong Ha Thanh Hai
Ttong Giam d6c Ph6 Tteg Giam d6c Ph6 Tteg Giam d6c Ph6 Tong Giam d6c Ph6 TOng Giam d6c
Nguiri dai clan phap Ink Ong Nguyen Tri Diing Cho tich HOi dEng Quin tri kiem Tteg Giam dim
MACH NHItM CUA BAN TONG GIAM DOC
Ban T6ng Giam d6c Cling ty c6 teach nhiem lap Bao cao tai chinh rieng hang nom phan anh mOt cach trung thuc va hqp 1j, tinh hinh tai chinh cling nhu ket qui boat dOng kinh doanh va tinb hinh l ru chuyen tien to cua Cling ty trong nom. Trong viec lap Bao cao tai chinh rieng nay, Ban Tong Giam d6c &lac yeu cAu phai:
■ Lua chop cac chinh sachkE toan thich hqp va ap dung cac chinh sach d6 mOt cach nhat quan; ■ Dua ra cac xet down va uac tinh mOt cach hop ljr va than tong; ■ Neu r8 cac nguyen tic ki toan thich hop cd duqc man thil hay khOng, c6 nhitng ap dung sai loch tong yeu can
duqc cling b8 va giai thich trong Bao cao tai chinh rieng hay khong; ■ Lap Bao cao tai chinh rieng nen ca so hog dOng lien tuc triz =Ong hop khong the cho ring Ong ty se nep tic
hog ding kinh doanh; va ■ Thiet ke va thuc hien he th6ng kiem soar nOi b0 mOt cach Mhz hieu cho raw Bich lap va trinh bay Bao cao di
chinh rieng hqp 1j, nham ban the rai ro va gian
Ban TEng Giam d6c dam bao cac so ke toan c6 lien quan duqc luu gilt day du de phan anh tinh hinh tai chinh, tinh hinh boat ding ciza doanh nghiep vOi mirc dO chinh xac hqp1Sitai bat kj, thtli diem nao va cac so ke toan va bao cao tai chinh duqc lap Man thu ch dO ke toan ap dung. Ban TOng giam d6c cling chju trach nhiem quan 1y cac tai san cua doanh nghiep va do da da thuc hien cac bin phap thich hop de ngan chin va phat hien cac hanh vi gian Ian va cac qui dinh phap ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh
Ban Vag Giam d6c cam ket da twin thu cac yeu can neu tren trong viec lap BA° cao tai chink
Chu tich HDQT Ph6 chit tich HDQT (BE nhiem ngay 18/05/2017) Uy vien (BE nhiem ngay 11/05/2017) Uy vien (Mien nhiem ngay 11/05/2017) Uy vien (BE nhiem ngay 11/05/2017) Uy vien (BE nhiem ngay 11/05/2017) Uy vien Lly vien
1
. 0006833?4
CONG TY Co PHAN .13
VIN THONG • TIN HQC :I111I3111
Ng.ny n Trf Dung T6ng Gisim d6c Ha NA ngiz' y 27 Mang 03 nam 2018
ofin 1.641
3 N TN
.VA
PH
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CONG TY CO PHAN VItN THONG - TIN HQC BLIV DIEN ■ 158/2 ph6 H6ng Mai, phutmg Qujath Lai, quail Hai Ba Tnmg,
Thinh ph6 Ha N6i, Vi6t Nam
a BAO CAO CiJA BAN TONG GIAM DOC (TIEP THEO)
Theo Sr hen cita Ban Tbng Giam d6c Boo cao tai chinh dA phan Anh trung thuc NI hop IS, fink hinh tai chinh ciut doanh nghiep tai then diem ngay 31 thing 12 nAm 2017 cing nhu ket qua host ding kinh doanh va cac lueng hru chuyen tien te cho nAm tai chinh ket talc cang ngity, phtl hqp vOi cac Chuin mirc KE toan, Chi KE man doanh nghiep Viet Nam va cac qui dinh phaplj, co lien quan dein viec lAp trinh bay BA° cao tai chinh.
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Thay mAt Ban Tang Giam d6c
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Van phong DOng Nal S6 79 during Ha Huy Gitip, P Quyit Thing Tp. Bien Hoa, Tinh D6ng Nei Tel: (84-61) 382 8560 Fax: (84-61) 382 8560
Van phong Hal Phong 499 Quan Toan, P Quan Toan O.H6ng Bang, Tp. Hai Phong Tel: (84-31) 353 4655 Fax: (84-31) 353 4316
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C6NG TY TNHH KIEM TOAN VACO Tang 12A t6a nha T6ng Cong ty 319, s6 63 La Van Luang
P. Trung H6a, Q. Cau Giay, TP. Ha NOi Tel: (84-24) 3577 0781/ Fax: (84-24) 3577 0787
Website: www.vaco.com.vn
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BAO CAO KIEM TOAN DOC LAP
Kinh eat Cic c6 dong, H6i dtong Quan tri va Ban Tting Giam d6c Cling ty Co phAn Vien thong - Tin hoc Buu dien
Chung toi da kiem toan Bao cao tai chinh rieng kem theo cua Cong ty Co phin Vien thong - Tin hoc Buu dien (goi tat la "Cong ty"), duoc lap ngay 27 thong 03 nam 2018, tir trang 04 den trang 31, bao gam Bang can d4i ke toan rieng toi ngay 31 than 12 nam 2017, Bao cao ket qua hoot dOng kinh doanh rieng, Bao cao luu chuyen tien to rieng cho nam tai chinh ket di& cimg ngay va Ban thuyet minh Bao cao tai chinh rieng (goi chung la "Bao cao tai chinh rieng").
Trdch &dem cua Ban T4ng Giam d4c
Ban T6ng Giam d6c C6ng ty chju trach nhiem ve viec lap va trinh bay trong thoc va hqp 15/ Bao cao tai chinh rieng cua C6ng ty theo Chuan moc Ke toan, Che d6 Ke toan doanh nghiep Viet Nam va cac quy djnh phap 15, co lien quan den viec lap va trinh bay Bao cao tai chinh rieng va chiu trach nhiem ve kiem scat n6i be ma Ban Tang Giam doc xac dinh la cAn thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh rieng khang co sai sot trong yeti do gian lan hoac nham 'An.
Trtich nhiem cats Kiem loan vien
Trach nhiem cua chung toi la dtra ra y kien ve Bao cao tai chinh rieng doa tren ket qua dm cu6c kiem toan. Chung toi da tien hanh kiem toan theo Chuin moc Kiem toan Viet Nam. Cac chuin mic nay yeu cAu chting tai man Mit chuin moc va cac quy djnh ve dao dtic nghe nghiep, lap ke hooch va thoc hien cu6c kiem town de dot duqc so dam bao hop 15, ye viec lieu Bao cao tai chinh rieng cua Cong ty co con sai sat tong yeti hay khong.
Cong viec kiem toan bao gem thoc hien cac thii tic nham thu thap cac bang chUng kiem toan ve cac so lieu va thuyet minh tren Bao cao tai chinh rieng. Cac th6 tic kiem toan duoc loa chon doa tren xet doan cua Kiem toan vien, bao gem danh gia nii ro co sai sot trong yeu trong Bao cao tai chinh rieng do gian ran hoac nhAm lan. Khi thoc hien danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soot nOi be dm Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh rieng trung thoc, hop 15, 'Mani thiet ke cac thti tic kiem toan phis hop vai firth hinh thoc te, tuy nhien khong nham muc dich duo ray kien ve hi'eu qua dm kiem soar n6i b6 cua C6ng ty. Cong viec kiem toan cling bao g6m danh gia tinh thich hop cua cac chinh sach ke toan duoc ap dung va tinh hop 15, ciia cac trac tinh ke toan dm Ban T6ng Giam dOc sing nhu danh gia viec trinh bay tong the Bao cao tai chinh rieng.
Ching tai tin tuang ring cac bang chting kiem toan ma chung toi da thu thap duoc la day du va thich hop lam co sa cho 5, kien kiem toan cua chimg toi.
Y Lien cua Kient loan Wen
Theo 5, kien cua chting toi, Bao cao tai chinh rieng da phan anh trung thoc va hop 15,, tren cac khia canh trong yeu tinh hinh tai chinh cua Cong ty Co phan Vien thong - Tin hpc Buu dien tai ngay 31 than 12 nam 2017, ding nhu ket qua hoot deng kinh doanh rieng va tinh hinh luu chuyen tien to rieng cho nam tai chinh ket Mix cing ngay, phi hop vOi ChuAn m ke toan, Chi de ke toan doanh nghiep Viet Nam va cac quy djnh phap 15, co lien quan den viec lap va trinh b rieng.
Bui Noe Bin Ph6 Tang Giam d6c Giay CN-DKHN Kiem toan so: 0657-2018-156-1 Thay m I vb dpi dien cho CONG TY TNHH KIEM TOAN VACO Ha NO ngay 27 :hang 03 nom 2018
Van phong Ha Chi Minh Liu 6, toe nhe HUD, so 159 Dien Bien Phi, P15, Q. Binh Thank. Tp. H6 Chi Minh Tel: (84-28) 3840 6618 Fax: (84-28) 3840 6616
Nguyen Phirang Lan Kiem twin Niel) Gay CN-DKHN Kiem man s6: 0917-2018-156-1
-036
G T H H TOA C(
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CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ liortN 158/2 ph6 Hang Mai, phuong QuYnh LOA, quOn Hai Bi Tnrng, Minh ph6 Hi Mil, ViOt Nam
MAU SO B 01 - DN Ban hanh theo Thong nr s6 200/2014/TT-BTC ngay 22 thing 12 nAm 2014 dm BO Tai chinh
BANG CAN DOI Klr TOAN RIENG Tgi ngay 31 timing 12 nom 2017
TAI SAN MA so
Thuyet mink
Si cad nim Dan vi: VND S6 du nim
A. TAI SAN NGAN HAN 100 2.386.853.606.050 1.369.989.197.543
I. Tan vi cic khoin twang throng ben 110 5 802.796.517.404 492.868.831.670 1. Titn 111 13.896.517.404 12.469.564.114 2. Cic khoin Mang throng tin 112 788.900.000.000 480.399.267.556
IL Cic khoin phii thu ngin han 130 1.256.558.580.972 469.153.638.790 1. Phai thu ngin han cha lchach hang 131 6 1.233.900.030.172 469.729.900.927 2. Tri tram cho ngubi bin ngin han 132 7 19.020.266.517 18.184.204.027 3. Phai thu ngin han khic 136 8 6.011.389.630 5.347.030.613 4. Dv phong phii thu ngin han kho doi 137 9 (2.373.105.347) (24.107.496.777)
III. Hang tan kho 140 10 326.381.198.839 405.146.073.772 1. Hang tan kho 141 327.701.930.346 406.533.531.925 2. Dv phong giam gii hang tan kho 149 (1.320.731.507) (1.387.458.153)
1V. nu sin nein han khic 150 1.117.308.835 2.820.653.311 1. Chi phf tri Mrac ngin han 151 11 1.099.765.855 1.005.661.648 2. Thus gia tri gia tang &roc Ichau tnY 152 1.814.991.663 3. Thus vi cac khan phai thu curt Nha nuac 153 18 17.542.980
B. TAI SAN DAI HAN 200 214.098.048.836 194.721.569.358
L Cic khoin phai thu dii han 210 222.967.177 10.000.000 1. Phai thu dii han khac 216 8 222.967.177 10.000.000
IL Uri sin co Binh 220 126.520.683.127 125.798.736.830 1. Tai son c6 djnh hav hinh 221 12 52.455.835.103 51.733.888.806
- Nguyen gia 222 188.529.014.058 192.803.394.500 - Gia trj hao mon luy ki 223 (136.073.178.955) (141.069.505.694)
2. Thi son c6 djnh v6 hinh 227 13 74.064.848.024 74.064.848.024 - Nguyen gia 228 81.024.027.224 81.024.027.224 -Giatrihaomonluyke 229 (6.959.179.200) (6.959.179.200)
Tii sin d& clang did han 240 2.456.042.626 2.997.555.896 1. Chi phi xiy dung co ban do dang 242 14 2.456.042.626 2.997.555.896
IV. Cic khoin dou tin tai chinh dii han 250 15 80.959.555304 63.380.065.784 1. Dau tu vi cling ty con 251 50.000.000.000 50.000.000.000 2. Diu to vao c6ng ty lien doanh, lien ket 252 20.000.000.000 20.000.000.000 3. Diu to gip von vi don vj khic 253 15.191.000.000 15.191.000.000 4. Dv phong din to tai chinh tai han 254 (4.231.444.696) (21.810.934.216)
V. Tii sin dii han khic 260 3.938.800.602 2.535.210.848 1. Chi phi tra tnrac dai han 261 11 3.938.800.602 2.535.210.848
TONG CQNG TAI SAN (270 = 100 + 200) 270 2.600.951.654.886 1.564.710.766.901
Cac thtgit mink kern theo la mOt b¢ ph4n h9p thanh ctia boo coo tai chink rieng nay 4
CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ EON 158/2 phO HOng Mai, phut:mg QuYnh L6i, quin Hai Ba Tnmg, ThAnh phO Ha NO1, ViSt Nam
MAU SO B 01 - DN Ban hank theo Thong tu s6 200/2014/TT-BTC ngay 22 thong 12 nom 2014 cua BO Tai chinh
BANG CAN DOI ICE TOAN RIENG TQ1 ngay 31 thcing 12
NGUON VON MA 4 so
(TIEP Wm 2017
Thuyet minh
Dan vi: VND SO du Om
THEO)
SO cuLi nom
C. N(1 PHAI TRA 300 2.006.858.372.269 1.113.497.816.399 ,-""------, _..-.2.
I. Nq ngin han 310 1.998.407374.460 1.112.530.143.634 1. Phai tra ngutri bin ngin han 311 16 466.291.422.746 527.869.049.027 2. Ngutri mua tra tin tuft ngin hp 312 17 43.415.427.270 63.915.902.028 K I g 3. Thud vi cac khoin phai Op Nhi nuac 313 18 72.633.194.623 10.819.849.874 N 4. Phai tra ngutri lao Ong 5. Chi phi phai tra ngin hp
314 315 19
106.830.399.064 44.062.182.677
68.402.078.231 9.130.211.630
.I'''•,. ....:..,
6. Doanh thu chua thvc hiOn ngin han 318 1.358.847.757 615.660.295 7. Phai tra ngin bin 'chic 319 20 9.409.474.278 8.465.009.954 8. Vay va nq thus tai chinh ngan han 320 21 1.239.524.296.904 415.675.480.184 9. Dv phong phai tra ngAn han 321 6.434.124.745 10. Quy khen throng, phic lqi 322 8.448.004.396 7.636.902.411
II. Nq dai han 330 8.450.997.809 967.672.765
1. Chi phi phai tra dai han 333 19 2.554.142.919 2. Phai tra dai han khac 337 20 896.854.890 967.672.765 3. Quy phit trier khoa hoc va cling nghS 343 5.000.000.000
D. VON CHID SO HCrU (400 = 410) 400 594.093.282.617 451.212.950.502
I. Vim chfi so. huu 410 22 594.093.282.617 451.212.950.502 1. Von gop cOa chi so lau , . 411 321.850.000.000 157.000.000.000
- Co phieu ph6 thong c6 quyen bieu guyit 411a 321.850.000.000 157.000.000.000 2. Thong du von c6 phAn 412 2.512.000.000 13.801.036.956 3. Quy din tu Oat tri6n 418 96.915.896.964 161.898.947.210 4. Lqi nhuin sau thud chua phan ph& 421 172.815.385.653 118.512.966.336
- LNST chua phan phai lig ki din cuai nam truor 421a 7.314.962.176 38.998.873.485 - LNST churl phdn phai nom nay 421b 165.500.423.477 79.514.092.851
TONG CONG NGUON VON (440 = 300 + 400) 440 2.600.951.654.886 1.564.710.766.901
Nguyen Tri Dung Niuyen Noe San TrAn Quoc Thin Tong Giam dOc Ke toan trirerng Ngtroti 14p
Ni,Ha .0 ngay 27 (hang 03 ?tam 2018
Cele thuy 'et minh kem theo la mot ba ph4n hop thanh cua boo coo tai chinh rieng nay 5
(60 = 50 - 51) 00683
94
C..."IG TY C6PHAN
o VIN THONG • TIN HOC Nit„). ENN2
4.1111Zpr
CONG TY CO PHAN 'VAN THONG - TIN HQC BUt DIN MAU SO B 02 - DN 158/2 pho Ming Mai, phtrOng Quynh Loi, quOn Hai Ba Tnmg, Ban hanh theo Thong ttr s6 200/2014/TT-BTC Thanh ph6 Ha NOi, ViSt Nam ngay 22 Mang 12 nam 2014 dm BO Tai chinh
BAO CAO KET QUA HOIST DQNG Cho nam tai chinh kit thzic ngay 31
CHI TIED MA A
SO
ICDTH DOANH RIENG thang 12 nam 2017
Thuyet Nam nay minh
Don VND Nam &irk
1. Doanh thu ban hang va cung cap dich vu 01 24 3.082.589.364.403 1.708.476.117.854 468
2. Cac ichoan giarn trir doanh thu 02 25 1.409.576.929 279.713.681 N
3. Doanh thu thuin ye ban hang va cung cap dich vu 10 3.081.179.787.474 1.708.196.404.173 I NH
(10 = 01- 02) MT
A 4. Gia v6n hang ban va cung cap dich vu 11 26 2.801.401.373.174 1.537.740.646.447
5. Lqi nhuAn gqp ye ban hang va cung cap dich vu 20 279.778.414.300 170.455.757.726 PH
(20 = 10 - 11) 6. Doanh thu host dOng tai chinh 21 27 38.331.160.301 23.977.232.310
7. Chi phi tai chinh 22 28 32.222.948.200 29.483.387.671 - Bao gdm: Chi phi vay 23 42.485.953.824 15.482.959.094
8. Chi phi ban hang 25 29 8.791.722.758 2.948.262.972
9. Chi phi quail ly doanh nghiSp 26 29 76.806.534.069 62.606.750.599
10. Lqi nhuAn thuin tir boat doting kinh doanh 30 200.288.369.574 99.394.588.794 (30 = 20 + (21 - 22) - (25 + 26))
11. Thu nhap khac 31 7.587.551.743 4.621.431.204
12. Chi phi khac 32 2.468.722.066 4.958.062.867
13. Lqi nhuAn khfic (40 = 31 - 32) 40 5.118.829.677 (336.631.663)
14. 'Ding lqi nhuAn ke toin trerc thus (50 = 30 + 40) 50 205.407.199.251 99.057.957.131
15. Chi phi thus thu nhlap doanh nghiSp hiSn hanh 51 31 39.906.775.774 19.543.864.280
16. Lqi nhuAn sau thus thu nhAp doanh nghiep 60 165.500.423.477 79.514.092.851
Tran Qu6c TuAn Nguiri IAp
Nguyen Tri Dung Tong Giam &Se Ha blOi, ng?ry 27 thang 03 nam 2018
Nguyen Ngqc San Ks tofin trirerng
Cac thziyit mink kem theo la mot ba phan hop thank caa bao ccio tai chink rieng nay 6
CONG TY CO PHAN VIEN THONG - TIN HOC BUtJ DIN MAU So B 03 - DN 158/2 phi:. Htng Mai, phuimg QuYnh Lei, qutn Hai BA Tnrng, Ban hanh theo Thong to so 200/2014/TT-BTC Thanh pile, Ha NOI, Vitt Nam ngay 22 thong 12 nom 2014 dm BO Tai chinh
BAO CAO LIM CHUYEN TEEN IT RIENG (Theo phirong phtip truc tap)
Cho neon tai chinh ket tithe ngay 31 thong 12 nom 2017
CHI TIED
L Luu chuyen tien tir hoot dOng SXKD 1. Tien thu ban hang, cung cap dich vu va doanh thu 'chic 2. Titn chi tra cho ngubi cung cap hang hoa va dich vu 3. Titn chi Ira cho nguOi lao dung 4. Titn chi tra lAi vay 5. Titn chi nOp thus thu nhOp doanh nghitp 6. Titn thu khac tir boat dOng kinh doanh 7. Tien chi khac tir hoar dOng kinh doanh Luu chuyin tan thuan tir hogt Ong SXKD
IL Lim chuyen den tfr hoot dOng diu ttr 1. Tien chi de mua sam, xay chmg TSCD va cac TSDH khac 2. Tien thu thanh1S,, nhucmg ban TSCD va cac TSDH khac 3. Tien thu hti cho vay, ban lai cac dog cp no cOa don vi 4. Tien chi dau to gop v6n van don vi lchic 5. Tien thu h6i du to gop v6n vao don vj khac 6. Tien thu lAi vay, c6 tirc va lqi nhutn &roc chia Luu chuyin tan thuhn tie hogt Ong thu to
III. Luu chuyin tien tfr hoot dung tai chinh 1. Tien vay ngin han, dai han nhan duce 2. Tien chi tra nq g6c vay 3. CS tOc, Igi nhuAn dA tra cho chO sa hOu Luu chwyin tan thuiln tir hogt Ong lei chinh
Lvu chuyen tien thuAn trong nom (50 = 20 + 30 + 40) Tien va twang dirtrng tien ditu nom Anh lugmg cda thay dOi ty gia h6i dog quy d6i ngoai to Tien ve tircrng dutrng tien cu6i nAm (70 = 50 + 60 + 61)
MA SO
A NAm nay
01 2.732.249.646.962 02 (2.762.879.216.404) 03 (112.292.110.077) 04 (34.940.917.871) 05 (24.685.694.816) 06 28.018.230.283 07 (331.614.394.898) 20 (506.144.456.821)
21 (6.356.130.989) 22 191.818.182 24 25 26 27
28.238.160.960 30
22.073.848.153
33 2.479.569.265.862 34 (1.655.720.449.142) 36 (29.815.263.575) 40 794.033.553.145
50 309.962.944.477 60 492.868.831.670 61 (35.258.743) 70 802.796.517.404
Don vj: VND NAm trtrot
2.116.677.626.466 (1.599.574.318.763)
(73.717.692.986) (15.348.419.922) (15.241.194.727)
9.028.930.563 (174.621.713.936)
247.203.216.695
(5.367.492.066) 288.100.000
2.000.000.000 (50.000.000.000)
1.901.529.290 17.747.292.340
(33.430.570.436)
1.188.595.748.878 (974.013.909.134) (23.641.997.425) 190.939.842.319
404.712.488.578 88.156343.092
492.868.831.670
0006833 .7 Nx.
CONG TY '1 Co PHAN ,1
0 Vbi THONG -TIN HPC 1 311
PRUNCi ,19
Nguyen Tri Dung Tong Giam doc Ha N¢i, ngay 27 thong 03 Alm 2018
N» yen Ngtic Son Ke tam truirng
Trim Qutic Tuin Ngtriti Iap
Cac thuyet mink kem theo la m'Ot b0 pluin hop thank ctia boo ccio tai chinh rieng nay 7
CONG TYCO PHAN vrEN THONG - TIN HQC BUIJ DIZN MAU SOB 09 - DN ■ 158/2 ph6 Hong Mai, plurong Qujiah L6i, quin Hai Ba Tnmg, Ban hanh theo Thong tu s6 200/2014/TT-BTC
Thank ph6 Ha N'6i, ViEt Nam ngay 22 thing 12 nam 2014 dm Be Tai chinh THUYET MINH BAO CAO TAI CHINH RIENG Cac thuyjt minh nay la mat ba phan hop thanh va can dur7c doc gong theri yen Bao coo tai chinh rieng kem theo
1. THONG TIN ICHAI QUAT
Hinh thirc so' bfru von
111 Cong ty Co phan Vien thong - Tin hoc Buu diEn(goi tat la "Cong ty") dtrqc thanh lap theo Giay cluing nhan ding ky doanh nghiep s6 0100683374 cap Ian d'Au vao ngay 12/12/2001 va sira doi lan 14 vao ngay
111 19/01/2018 do So KE hoach va Dau tu thanh pho Ha N6i cap.
■ V6n diEu lE cua Cong ty la: 321.850.000.000 VND.
Timg so lao dOng trong Cong ty
T6ng s6 lao d'eng caa Cong ty tai ngay 31/12/2017 la 472 ngtr6i (tai ngay 31/12/2016 la 452 ngu6i).
Nginh nghe kinh doanh
II • San xuat thiEt bj truyEn th6ng;
N N . Sda chaa thiEt bj lien lac; • Sda chua may vi tinh va thiEt bj ngoai vi; ,
II • Lip dit hE thong cap, thoat ntrac, 16 sued va diet' hoa khong khi; • Ban buon may m6c, thitt bj phu tong may khac. ,Chi tier: Ban buon may nick, thiet bj diEn, vat lieu
111 diEn (may phat diEn, d6ng ca diEn, day din va thiet bi khac dung trong mach diEn); • Lip dit hE thong diEn;
Il • San xuat thiEt bj truyEn thOng: San xuat cac thiet bi trong nganh truyen hinh, &Au to san xuAt thiEt bj
vien thong, internet, san xuAt trong huh vtrc vien thong;
111 • Ban buon thiEt b1 va linh kin din tir, vien thong; • Giao duc khac chua duqc phan vao diu: Dao tio cong nghE vien thong, duo tao ding nghE thong tin;
111 . Hoat d6ng chuyen mon, khoa hoc va cong nghE khdc chua duqc phan vao dau: Djch vu tu yin, chuyEn giao cong nghE tong linh vuc vien .thong, ding nghE thong tin, he thong trung tam. du liEu (Data
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center), cac thiet bj trong neanh truyen hinh, (mg dung cong nghE men de san xuat thiet bj thong tin, vien thong;
a • Xiy dung cong trinh k-S, thuat dan dung khdc: Xay dung ha'tang vien thong, cac hE th6ng trung tam di lieu (Data center), Xay lap cong trinh vien thong;
N . Kinh doanh bat deng san, quyen sir dung dat thus cha se hau, cha sir dung hoc di thue;
N • Kiem tra va phan tich ky thuat: Dich vu k-y thuat do kiem phuc NV cong tic quan I.Y chat lucyng mang vien thong;
11 Hoat d6ng vien • thong khac: D4i ly kinh doanh dich vu Ung dung tren mang internet va vien thong, dich
II • vii tu van trong linh vuc vien thong, cung cap dich vu trong linh vuc vien thong; Hoat dOng kien true va tu van key thuat ce lien quan: Djch vu k9 thuat. do kiEm chit Luang vien vi thong, thiet ke thiet bj bao ve (khong bao gam thiet ke cong trinh), thiet ke mang cong trinh thOng tin,
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buu chinh vien thong; • Cho thue may mec, thiet bj va d6 dunghiru hinh khac: Djch vu cho thuE thiEt bi vienthong va tin hoc; a • Dich vu hi; trq tong hap: cung cap cac dich vu;
I. San xuat khac chua phan vao dau: san xuAt thiEt bj bao vE; a • Ban barn chuyen doanh khac chtra phan vao dau: Kinh doanh thiet bj bao ve;
Nehien ctiu va phat triEn thuc nzhiEm khoa hoc to nhien va ky thuat: Cung cap cac dich vu nghien ciru cong nehE thong tin; San xuat may vi tinh va thiEt bi ngoai vi cna may vi tinh: Diu tu san xuAt may tinh, san xuat trong linh virc tin hoc; Lap trinh may vi tinh: Dau tu san xuAt san pham phan mem; Tu van may vi tinh VA quan ni hE thong may vi tinh: Djch vu to van tong linh vuc tin hoc, cung cap dich N11 tong linh vtrc tin hoc; Hoat d6ng dich vu h6 trq kinh doanh khac con Lai chua duqc phan vao diu: Kinh doanh trong Mill vuc vien thong va tin hoc bao gom ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va hE thong dong 17,0 trong linh vqc vien thong va tin hoc:
• Hog d6ng ho trq djch Nu tai chinh chua duqc phan vao dau: Djch \II thanh toan. 111
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CONG TY Co PHAN VIEN THONG - TIN HQC BUT). DI) N MAU SO B 09 - DN 158/2 ph6 H6ng Mai, phu&ng Qujrnh L6i, wan Hai Ba Tnmg, Ban hinh theo Thong to s6 200/2014/TT-BTC Thinh ph6 Hi Nei, Viet Nam ngiy 22 thang 12 nam 2014 cua BO Tai chinh THUYET MINH BAO cAo TA! CHINH RIENG (TIEP THEO) Cac thuyid minh nay la met 6¢ Ain hop thanh va can ehtqc ci9c eMng thai vol Bcio cao tai chinh rieng kim theo
■ 1. THONG TIN KHAI QUAT (TIEP THEO)
Hog Ong chinh
• Ban buen thiet bj vi linh kien dien tit, vik thong; ■ • Cho thug may mOc, that bj va d6 dbng huu hinh khic: Djch vu cho thus thiet 114 vin thong vi tin hoc;
• Dlch vu h8 trq tong Clmg cep cac dich vv; ■ • Hog dOng djch vu 118 trq kinh doanh khac con 1ai chug duqc phin vac, diu: Kinh doanh trong linh vtrc
vin thong vi tin hoc bao g6m ci xuit nhap khiu nguyen vat lieu, vat tu, thilt bj vi he th6ng d6ng be ■ trong linh Arc vin thong vi tin hoc;
111 Chu Ick sin uit, kinh doanh thong thuing
■ Chu kj, sin xuit, kinh doanh thong thuOng cis Ong ty &roc thvc hiSn trong thei gian khong qua 12 thing.
Ciu true doanh nghiep
Cong ty INHEI MTV Thanh toan Van thong Tin hoc Buu diem La G5ng ty con ciza Gang ty 111
COng ty Cd phin Thuang mal Vien th6ng Tin hoc Buu diOn: La COng ty lien k& vii Cong ty
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Chi nhanh - ang ty C6 pill Viln thong Tin hoc Buu din (Chi nhanh H6 Chi Minh): Hach town phu thuOc.
Chi nhanh 05ng ty CS phin Van thong Tin hoc Buu &On tai Da Ning: Bao s6 hach toan Chung tai van
2. NAM TAT CHINK CHUAN MIX Kt TOAN VA CHE IN:;) KE TOAN AP KING
Nam tai chinh
■ Nam tai chinh cia C6ng ty bat diu ti7 ngiy 01 thing 01 vi ket the vio ngiy 31 thing 12.
■ Chi dO ke toan ap dung
■ Cong ty ap dung cac Chuin mvc ki toan, Chi dO ICE toan doanh nghiOp Vift Nam duoc ban hinh theo
111 Thong to s6 200/2014/TT-BIC ngiy 22 thing 12 ram 2014 vi cac th6ng tu huffing din thvc hiOn Chuin mvc ke toan cia BO Tai chinh trong viOc lap vi trinh bay Bao cao tai chinh
Tuyen b6 ve viSc tuin thfi Chula mvc ke toan vi Cht dO ke toan
a
Ban T6ng Guam d6c dim bao di tuin thi you cau cita cic Chan mlrc Ke toan, Chi dO ICE toan doanh nghiOp ViOt Nam duqc ban hanh theo Thong tu s6 200/2014/TT-BTC ngiy 22 thing 12 nam 2014 cling nhu cac thong to huemg daxn thvc hiOn Chuin mvc ki toan cia BO Tai chinh trong vier lap Bao cao tai chinh.
111 Bao cao tai chinh kern theo khong nham phin inh tinh hinh tai chinh, ketqua hog dOng kinh doanh vi tlnh hinh hru chuyin tin to theo cic nguyen vi thong 1O ki wan duqc chap nhan chung tai cac nuerc kit&
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ngoii ViOt Nam.
• 3. LU4T Kt TOAN MOI
• Lust ICE toin s6 88/2015/HQH13 di dtroc Qu6c hOi ntrac COng hoi xi hOi chi nglii. Viet Nam Ichoa XIII, k-S, hop thin 10 thing qua ngiy 20 thing 11 nam 2015 co hiSu lvc ke ti ngiy ke ti ngiy 01/01/2017. Theo
II quy dish tai Dieu 28 - Danh gig vi ghi nhan theo gia tri hop 1S,. Tuy nhien, den thin diem phat hank bao cao nay, chua c6 van ban huong din trong viOc ap dung Binh gii vi ghi nhan theo gin tri hop 1S,, do do, G5ng ty
II
chua ap dung gin trj hop IS, trong trinh bay bao cao tai chink
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r CONG TY CO PHAN VIEN THONG - TIN HQC But DI) N MAU S6 B 09 - DN 1582 ph6.1-16ng Mai, phtrimg QuYnh L6i, quan Hai BA Trung, Ban hanh theo ThOng tu s6 200/20147T-BTC Thanh 016 Ha NOi, Viet Nam ngay 22 than 12 nam 2014 caa BO Tai chinh THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cac thuyet minh nay la met be phan hop thanh va can cluvc doc eking ill& veri Bao cao tai chinh rieng kern theo
■ 4. TOM TAT CAC CHiNH SACH ICE TOAN CHt YEU
■ Sau day la cac chinh sach ke toan cha yeti duqc Cong ty ap dung trong viec lap Bao cao tai chinh rieng:
• Ink tinh ke tom
Viec lap Bdo cao tai chink rieng tuan thu theo cac Chuan mvc ke toan„ Che do ke toan doanh nghiep Viet ■ Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh rieng yeu cau Ban
T6ng Giam &tic phai c6 nhang trac tinh va gia dinh anh huerng den s6 li'e'u bao cao ve cac cong nq, tai san ■ va viec trinh bay cac khoan cong nq VA tai san tiem tang tai ngay lap Bdo cao tai chinh rieng cling nhu cac
so lieu bio cao ye doanh thu va chi phi trong su6t nam tai chinh.
Dinh gia vi ghi nhAn theo gii trj him ly
Nhu da trinh bay tai Thuyet minh s6 3, LuAt Ke toan da co hieu lvc tit nzay 01 thang 01 nam 2017, trong do bao g6mquy djnh ye danh gid va ghi nhan theo gid trj hqp 1y, tuy nhien chtra co htremg dan cv the cho van de nay; Theo Q6, Ban T6ng Gidm d6c dA xem xet va ap dung nhu sau:
a) C6ng cy tai chinh duor ghi nhan va danh gith lai then gici tri hop tren co so gia gec trio di cac khoan dv phong can trich lap (neu co) theo quy dinh hien hank b) Cac khocin myc lien to cc; g6c ngopi to dupc dcinh gia theo r gia giao dich dun' te; c) Doi veri tai san va no Thai tra (ngoai cac myc a va b tren day) Cong ty khang co cc so. de xac dinh ducc gia tri met cach clang tin cay do do Cong ty dang ghi nhan theo gici goc.
Cling cy tai chinh
■ Ghi nhen ban dju
san tai chinh: Tai nstay ghi nhan ban dau, tai san tai chinh duqc ghi nhan theo gia g6c cong cac chi phi giao djch c6 lien quan truc tiep dEn viec mua sam tai san tai chinh d6. Tai san Lai chinh caa Cong ty bao
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gom tien, cac khoan nrang throng tien, cac khoan phai thu khach hang, phai thu khac, cac khoan ky quy, cac khoan dau to tai chinh va cac cong cv tai chinh phai sinh.
Cong nor tai chinh: Tai ngay ghi nhan ban dau, cong nq tai chinh diroc nhan theo gid g6c cong cac chi phi giao dich c6 lien quan trvc tiep den viec phat hanh cong nq tai chinh do. Cong ng tai chinh cua Cong ty bao gom cac khoan phai tra ngtrai ban, phai tra khdc, cac khoan chi phi phai tra, cac khoan nq thue tai chinh, cac khoan vay va cong cv tai chinh phai sinh.
U Minh gia Igi sau ghi nh(in ban dim
■ Hien tai, chua c6 quy dinh ve danh gid lai cong cv tai chinh sau ghi nhan ban dAu.
Tien vi cac khoin throng throng tien
MI Tien va cac khoan tucmg throng tien bao gOm tien mat tai quy, cac khoan tien giri khong k-y han, cac khoan dau tonean han, c6 kha nang thanh khoin cao, de clang chuyen thanh tien VA it rai ro lien quan den viec
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Bien dOng gia trj.
Cac khoin &au tir tai chinh
U Dim to vao cong tv con
Cong ty con la cac Cong ty do Cong ty kie.m soar. Viec kitrn soat Qat dugc khi Cong ty c6 kha nang kiem sodt cac chinh sach tai chinh va hoat Ong caa cac cong ty nhan dau to nham thu dvqc lqi ich tir hoat (Icing
Iry cua cac cong ty nay.
✓!
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CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIN MAU S6 B 09 - DN
111 158/2 ph6 H6ng Mai, phutmg Qujrnh Lai, quan Hai Ba Tnmg, Ban hanh theo Thong to se 200/2014/TT-BTC Thank he Ha N6i, Viet Nam ngay 22 Mang 12 nam 2014 cia B6 Tai chinh
T MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Ccic thuyit minh nay la mOt b‘5 ph(rn h9p thanh va can duqc dQc long thai vat Bao cao tai chinh rieng kern theo
4. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (TIEP THEO)
Clic khan du to thi With (tiep theo)
flu to vao cong ty lien kit, lien doanh ...--A
°tong ty lien ket la mOt C6ng ty ma Cong ty c6 anh hu6mg ding ke nhung khong phai la CEng ty con hay n44 --- Cong ty lien doanh cis C6ng ty. Anh huang ding ke the hien a quyen tham gia vao viec dua ra cac quyet djnh v chinh sach tai chinh va hoat dOng cia ben nhin du ttr nhung khetng c6 anh hue:mg ye mat kiem 5 N
soar hoar d6ng kiem sok nhOng chinh sach nay. T N _.> M
Cong ty ghi nhan ban diu khoan dau tu vao Cling ty con, Gang ty lien doanh, lien ket theo gia g6c. Cong A ty hach toan vao thu nhap tren Bao do ket qua hoar &Ong kink doanh rieng khoan duqc chia ter lqi nhuOn than lay ke ctla ben nhan du tu phk sinh sau ngay du tu. Cac khoan khac ma °Ong ty nhan duqc ngoii Pi. lqi nhuiin duqc chin duqc coi la phan thu h6i cac khan diu tu va duqc ghi nhin la khoin giam tn1 gia g6c du ttr.
Cac khoin du tu vao Cong ty con, C,6ng ty lien doanh, Ceng ty lien ket duce trinh bay trong Bang can dai ke toan rieng theo gia g6c di cac khoan chr phong giam gia (neu c6). Du phong giam gia du tu vao COng ty lien ket dm:7c trich theo quy djnh tai Thong tu s6 228/2009/TT-BTC ngay 07 thing 12 nam 2009 cea BO Tai chinh ve "Huang din the dO trich lap va sir dung cac khoan du phong giam gia hang ten kho, ten that cac khoan du tu tai chinh, nq phai thu kh6 doi va bao hanh sin phAm, hang h6a, cong trinh xay lap tai doanh nghiep", Thong tu s6 89/2013/TT-BTC ngay 28 thang 6 nam 2013 cila BO Tai chinh ye viec sea dai be sung Thong tu s6 228/2009/TT-BTC va cac quy djnh ke toan hien hanh.
Cdc khodn dAu to dai hen khdc
Cac knob tu dai han khac bao g8m cac khoan dau to mua c6 phan yeti tj, le nho han 20% von dieu le cea COng ty C8 phAn, cac Ichoin du tu dai han khac duqc phan anh theo gia g6c.
Du phong giam gia cac khoin du tu dai han duqc trich lap theo cac quy djnh tai Thong tu s6 228/2009/TT-BTC ngay 07/12/2009 va Thong tu s6 89/2013/TT-BTC ngay 28/06/2013 huang din the de trich 15p va sir dung cac khan du phang giam gia hang tan kho, ten that cac khoin du tu tai chinh, nq phai thu kh6 dai va bao hanh sin ph m, hang hoa, Ong trmh xay lip tai doanh nghiep.
Cac khoan phai thu vi du phong phai thu kh6 del
Cac khoan phai thu duqc trinh bay tren Bao cao tai chinh rieng theo gia tri ghi s6 cac khoin phai thu tir khach hang va cac khan phai thu khac cimg du phong nq phai thu kh6 dol. D1r phong phai thu kh6 doi ductc trich 1¢p cho nhang khoan phai thu da qua han thanh toan hY sau thang Ira len, hoc cac khoan thu ma nguai nq kh6 c6 kha nang thanh toan do bj thanh 1Y, phi sin hay cac kh6 khan tuong tu.
Hang tbn kho
Hang ten kho duqc xac djnh tren ca sa gia thap han giaa gia g6c va gia trj than c6 thi thuc hien duqc. Gia g6c hang t6n kho bao g6m chi phi nguyen vat lieu true tiep, chi phi lao &Ong truc tiep vi chi phi sin xuat chung, neu c6, di c6 duqc hang ten kho a dia diem va trang thai hien tai. Gia )(dr cea hang ton kho duqc xac dinh theo phuang phap binh.quan gia quyin. Gia tri thuin c6 the thuc hien duqc duqc xac djnh bang gia ban trot tinh ITU cac chi phi de hoan thanh cang chi phi tiep thi, bin hang va phan phei phat sinh.
Hang ten kho duqc hach town theo phuang phap ke khai thuang xuyen.
Du phong giam gia hang t6n kho caa COng ty,duqc trich theo cac quy dinh hien hanh. Theo Q6, Cong ty duqc phip trich lap du phong giam gia hang ton kho 18i th6i, hong, kern phim chat trong twang him gia tri thuc to cia hang thn kho cao hon gia tri thuin co the thuc hien duqc tai thoi diem ket thuc nien de ke toan.
11
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• CONG TY CO PHAN VEEN THONG - TIN HQC BUIJ DIN MAU SO B 09 - DN ■ 158/2 ph6 Wong Mai, phuong Qujmh L6i, quin Hai Ba Thing, Ban hanh theo Thong to s6 200/2014/TT-BTC
Thank h6 Ha NOi, Viet Nam ngay 22 thing 12 nam 2014 cia B6 Tai chinh
• T MINH BAO CAO TAI CHINH RIENG (TIEP THEO)
Cac thuyit minh nay la mo b0 ph4n hop thanh va can cluvc cloc cuing then veri &So cao tai chink rieng kem theo
111 4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
• Ili sin c6 (firth hffru hinh vi kith hao
111 Tii san c6 Binh him hinh duqc trinh bay theo nguyen gia trir gia tri hao mon lu)' ki. Ngoyen, gia tai sin c6 dinh htu hinh bao g6m gia mua va toan bb cac chi phi lien quan khac lien quan truc tiep den viec dua tai
• sin vao tang thai san sang si dung. - 4 - - - . .
• Tai san co dinh hfru hinh duqc lchiu hao theo phuopg phap dutmg thing dua tren thOi gian hiu ding uerc S 1 tinh. D6i veri nhing tai sin C6ng ty nhan do gOp von thi C6ng ty thuc hien trich khau hao dip tren gin tri 4 H
• can lai va thoi gian si ding con lai. T' le lchiu hao co the hang nam nhu sau: 70.
in
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•
U Tii sin c6 djnh v8 nth vi khiu hao
• Tai sin c6 Clinh veo hinh the hien gia trf quyen sir dung dit, plain mem may tinh va duqc trinh bay theo
• nguyen gia trU gia tri hao mon lay Ice. Quyen sir dung dit cia C6ng ty la lau &if nen khong thoc hien trich khau hao. Phan mem ducc khau hao theo phuong phap dutmg thing trong then gian 03 nam.
• Chi phi xfty dung ca ban der dang
• Cac tai sin dang trong qua trinh xiy (long phoc vp raw dich sin cho thud, quan tai hoac cho btu ky mvc
11 dich nao khac duqc ghi nhAn theo gia g6c. Chi phi nay bao g6m chi phi dich vg va chi phi 11 vay co lien quan phi hqp vOl chink such Ice toan cia C6ng ty. Viet tinh klaiu hao cia cac tai sin nay duoc ap dung giemg nhu
111 ved cac tai sin khac, bit din ter khi tai sin ey vao tra.ng thai sin sang sir ding.
• Clic khan tra trwerc dii han
Cac khoan chi phi tra tusk dai han bao gOna, chi phi cher kit chuyin cling co, dung co, link loci nhe • duqc coi c6 khi nang dem lai kri ich kinh to trong tuong lai cho C6ng ty yeti theri han ter mOt nam trey len.
Cac chi phi nay duqc von h6a dual hinh thirc cac khoan tra tuft gai han va duqc ghi nhan vao Bao cao • Kit qua hoat dOng kinh doanh Hong, sir dung phucmg phap throng thing t6i da khong qua ba nam.
• Ng phai tra
Nq phai tra la s6 tien ce the phai tra nha cung cap hoac cac d6i mpg khac. Nq phai tra duqc trinh bay theo gia ghi so-
• Chi phf phai tra
• Cac khoan chi phi thuc ti chua phat sixth nhung duqc trich truerc vao chi phi sin xuAt, kinh doanh trong
111 nam di dam bao khi chi phi thuc ti phat sixth khong gay Oft bien cho chi phi sin xuat, kinh doanh tren ca sir dam bao nguyen tac phi hop gitta doanh thu va chi phi. Khi cac chi phi do ph& sinh, neu c6 chenh lech
11 vai s6 da inch, ki toan tien hanh ghi s6 bt, sung hoac ghi giam chi phi man Ong veri phis chenh lech.
• Chi phi phai tra trong nam la cac chi phi trich tnreic chi phi cho cac do an cia C6ng ty.
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Thbi gian khau hao (S6 nam)
Nha cia vat' kien Ink 06 - 25 May m6c thiet bj 03 - 05 Phuong tin vin di 06 Thiet lai van phortg 03 - 07 Tai sin co dinh lilac 03 - 05
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■ CONG TY CO PHAN VIEN THONG - TIN HQC BUU DI) N MAU So B 09 - DN ■ 158/2 ph6 HEng Mai, phuang QuYnh Loi, quart Hai Ba Tnmg, Ban hanh theo Thong tu s6 200/20141TT-BTC
Thanh Ha NEi, Viet Nam ngay 22 thing 12 am 2014 oh BE Tai chinh ■ THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO)
Cric thuyit minh nay la mOt b0 pkin h9p thanh va can duce cl9c 413ng thai vbi Bao afro tai chinh rieng kem theo
4. TOM TAT CAC CHiNH SACH ICE TOAN CHU YEU (TIEP THEO)
NgnEn v6n
V6n chtl sa hiht cua Cong ty duqc ghi phan tren co so thvc gOp ctia cac 0 &mg. Cac guy duqc trich lap theo quy djnh cua Nghj guy& Dai hEi dEng,c6 dOng va Ditu Cong ty. Lqi nhan sau khi trich lap cac qu5 duqc phan phOi theo Nghj quyet cua Dai hEi dOng c6 deng.
111 Ghi nhan doanh thu
Doanh thu ban hang duqc ghi nhan khi dEng thtri them man tat ca am (5) dieu kien sau: .
(a) Doanh nghiep di chuyen giao phan len rni ro va lqi ich gin lien vii quyen so hQu san phim hoac hang h6a cho ngu&i mua;
(b) Doanh nghiep khong con nim gift quyen quan lY hang h6a nhu ngutri so him hang boa hoac quyen kiem soar hang hea;
(c) Doanh thu duqc xic djnh tucrng d6i chic chin; (d) Doanh nghiep se thu &rot lqi ich kinh to tir giao djch ban hang; va (e) Xic djnh duqc chi phi lien quan den giao djch ban hang.
Doanh thu cua giao djch ye cung cap djch vu duqc ghi nhan khi ket qua cua giao Bich d6 duqc xac djnh
III mEt cach ding tin ay. Trutmg hcrp giao djch v6 cung cAp djch vv lien quan den nhieu ky thi doanh thu duqc ghi nhan trong ky theo ket qua phan cang viec di hoan thanh tai ngay cua Bang can dEi Ice tan cua
II Icy d6. Ket qua cua giao djch cling cap dick vv &rot XiC djnh khi th6a min tit ca bEn (4) dieu kien sau:
Ill (a) Doanh thu duqc xic djnh twang d6i chic chin; (b) CO kha nang thu duqc lqi ich kinh 4 tir giao djch cung cap Bich vv d6;
II (c) Xac djnh duqc phan Ong viec di hoan thanh tai ngay cua Bang Can dEi Ice toan; va (d) Xac djnh duqc chi phi phat sinh cho giao djch va chi phi de hoin thanh giao djch cung cAp djch vv. da.
III Lai den girl ducm ghi nhan ten co sa dEn tick, duqc xic djnh tree 96 du cac tai klioan tien gin va lai sat ap dimg.
Lai n cac khoan dau tu duqc ghi nhan khi Cong ty c6 quyen nhan khan lg.
Ngoai to
Cac nghiep vp phat sinh bang ngog to duqc chuyen dAi theo ty, gia tai ngay phat sinh nghiep vv. s6 du cac khoan mvc lien to c6 goc ngoai to tai ngay ket thitc nien do) ke toan duqc chuyen doi theo ty gia tai ngay nay. Chenh lech ty gia phat sinh duqc ghi nhan vao Bao cao ket qua hoat dEng kinh doanh rieng. Lai chetah Lech ty gia do danh gia lai cac sE du tai nay ket thitc nien de) ke toan khOng duqc dung di chic cho crE &mg.
111 Chi phi di vay
Chi phi di vay lien quan trmc tiep den viec mua, to xAy dvng hoac san 'cat nhing tai san can mEt thaigian tucmg dEi dai de hoan thinh Qua vao sir dung hoac kinh doanh duqc cEng vao nguyen gia tai san cho
■ den khi tai sin d6 &Km dui vao sir dung hoac kinh doanh. Cac khoin thu nhap phat sinh tir viec dau tu tam thai cac khoan vay duqc ghi giam nguyen gia tai san 0 lien quan.
Tat ca cac chi phi lai vay khac duqc ghi nhan vao bao cao ket qua hog dEng kinh doanh khi phat sink.
Time
• Tha thu nhap doanh nghiep the hien tang gia trj cua sE thui phai tra hien tai.
thug hien tai phai tra duqc tinh d%ra ten thu nhap chju thug trong am. Thu nhap chju thug khac ved lqi nhan than duqc trinh bay ten Bao cao Ket qua hog dEng kinh doanh rieng vi thu nhap chju thug khOng bao g6m cac khoan thu nhap hay chi phi tinh thug hoac &Km khiu tra tong cac nam khac (bao gEm ca 10 mang sang, neu co) va ngoai ra khong bao g6m cac chi lieu khong chju thug hoac khong duqc khau trtY.
S 13
U
111 CONG TY CO PHAN VIEN THONG - TLN HQC BUI.J DreN mAu SO B 09 - DN 158/2 ph6 Htmg Mai, phuerng QuYnh Loi, quan Hai Ba Ting, Ban hanh theo Thong to s6 200/2014/TT-BIC Thanh Rho.' Ha NOi, Viet Nam ngay 22 than 12 nam 2014 dm BO Tai chinh
■ THUYET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO) Cac thuye't minh nay lb mbt b0 phan hap thanh va can error cicoc clang then voi Boo cho tai chinh rieng kem theo
111 4. TOM TAT CAC ClliNH SACH ICE TOAN CHI) YEU (TIEP THEO)
Thue (tiep Oleo)
Vic xac dinh thus thu nhap cua Cong ty can cu vao cac quy djnh hin birth ve thu6. Tuy nhien, nhitng quy dinh nay thay dti theo tirng theri k-y va vier xac dinh sau cling ve thus thu nhap doanh nghiep tuY thutc vao
ket qui kiem tra cua co quan thus co thin' quyen.
• Thue thu nhap hoan lai dugc tinh teen cac khoan chenh lech gift gid tri ghi so cira cac khoan muc tai san phuong phap clua ten Bang can doi ke toan rieng. Thue thu nhap hoan lai phai Ira phai dugc ghi nhan cho tat ca
11/ cac khoan chenh lech tarn thoi con tai san thue thu nhap hoan lai chi dugc ghi nhan khi chat chart co ea 10 nhuan tinh thus trong tuong lai de sir dung cac khoan chenh lech tam then dugc khiu trir.
Thue thu nhap boan lai dugc xac dinh theo thus swat du tinh se ap dung cho k-y tai san dugc thu hti hay no phai tra dugc thanh town. Thue thu nhap hoan lai dugc ghi nhan vao ket qua kinh doanh va chi dugc ghi vao von chu ser hU u n6u lien quan den cac khoan aux dugc ghi thAng vao vein chti so htu.
Tai san thus thu nhap hoan lai va no thus thu nhap hoan lai phai tra dugc bir trir khi Cong ty co quyen bop phap de bir trir gift tai san thue thu nhap hien hanh yen thus thu nhap hien hanh phai nOp VS khi CSC tai san thus thu nhap hob lai va nq thug thu nhap hoan lai phai tra lien quan tai thus thu nhap doanh nghiep dugc quan ly beri cimg mOt co quan thus va Ong ty co du djnh thanh toan thus thu nhap hien hanh ten cg so thuin.
111 Cac loci thus khdc dugc ap dung theo cac luat thus hien hanh tai Viet Nam.
II 5. TIEN VA CAC KHOAN TU'ONG DIYONG TIEN
S6 cuOi nAm St au nam
II VND VND
Tien mat 22.998.914 118.041.241 11 Tien gtri ngan hang 13.873.518.490 12.351.522.873
Cie khoan tucmg duong tien (i) 788.900.000.000 480.399.267.556 111
11 COng 802.796.517.404 492.868.831.670
Ghi chi]:
(i) Cac khoin tien giri co ky han tir 3 thang trer xu6ng.
6. PHAI THU KHACH HANG S So cuti nam SO dau nam
a) Phai thu ctia khach hang ngri han
VND VND
TOng Cong ty Ha tang mpg 741.324.498.956 176.587.298.205 Ttmg Cong ty Vien thong Mobifone 313.831.338.263 105.126.340.837 Cdc d6i along khdc 178.744.192.953 188.016.261.885
COng 1.233.900.030.172 469.729.900.927
U
•
U
■
14 11
12.000.000.000 16.309.382.166
2.094.045.975 4.715.042.640
211.177.902 1 9.02 0.266.51 7
1.874.82 1.861 18.184.204.027
S6 din nim
•
•
•
•
•
•
•
•
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a
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a
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CONG TY CO PHAN VIEN THONG - TIN HQC BUt DICN MAU SO B 09 - DN 158/2 ph6 H6ng Mai, phtrong Qu9nh Loi, Tian Hai BA Tnmg, Ban hanh theo Thong to s6 200/2014/TT-BTC Minh ph6 Ha N6i, Vitt Nam ngay 22 thing 12 nim 2014 cilaB6 Tai chinh THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cdc thuyit minh nay M met b5 ph 1n hop thernh va can &tor (19c dOng then voi Bero cc o Jai chinh rieng kem theo
7. TRA TRUbC CHO NGIAII BAN NGAN HAN S6 cu6i ndm S6 dIn nim
VND VND
Tra tnr&c cho nguoi ban ngAn bun Tnmg tam CEng nghe Thong tin Mobifone - Chi nhanh T6ng Cling ty Van thong Mobifone CEng ty TNHH Thuong mai vi C6ng nghe Tan Thanh An CEng ty TNHH Tu van ung dyng & Phat trier cong nghe cac di racing Ilk COng
8. CAC KHOAN PHA.I THU KHAC SO co& dm
Gil tri
Dy phbng
Gil trj Du pbong
a) Ngia bon Lii dy thu Tien thui thu nhip ca nhan Tom (mg
KY cuqc,10 guy Cac khoim phai thu khac b) Dli hop 1(57ctroc, 14 guy
VND VND VND
VND
6.011389.630 5.347.030.613
1.412.706.945
553.173.676
1.785.338.166
1.603.555.791
1.262.608398
1.341.563.158
5.000.000
109.081.254
1.545.736.121
1.739.656.734
222.967.177
10.000.000 222.967.177
10.000.000
9. NQ XAU
gag
T6ng Ong ty Ha tang mpg (khoim np cu chuyin sang can Ong ty Dich vy Wen thong (GPC)) T6ng Ong ty CP Dichvy Kj, thuat day khf Viet Nam COng ty CP Thuong Mai Vien thong -Tin hoc Buu dien Vien thong Tra Vinh van th6ng Binh Dtrong van thong Ba Ria - Wing Tau Tnmg tam ho tang mong mien Nam -Chi nhanh T6ng C5ng ty Ha tang
S6 ea& aim St die aim Gil g6c Gil tri
c6 the thy hli Gil g6c Gil trj
c6 the the Lai VND VND VND VND
2.485.851372 1.295.246.025 4.845.811.789 1.374.610.736
2.365.000.000 1.182.500.000
45.191.595.194 24.707.698.545
55.720.945 100.496.194 3.818.064 229.295.000 229.295.000
2.333.126.067 2.333.126.067
4.850.851.372 2.477.746.025 52.756.045.189 28.648.548.412
15
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II
111 CONG TY CO PHAN VEEN THONG - TIN HQC BUU ION mAu SO B 09 - DN
III 158/2 ph6 H6ng Mai, phuong QuSinh L8i, quan Hai Ba Trung,
6 Ha Ni,Viet Nam Ban hank theo Thong tn. s6 200/2014/TT-BTC
Thank ngay 22 thong 12 nam 2014 cila 138 'Ili chinh
IM THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cac thuyit minh nay la mOt be 3 phan hop thanh va can diroc cloc &rig thoi veil BO° coo tai chinh rieng kern theo
II 10. HANG TON KEIO SO cuOi nam SO (au nam
1. Gig gin Dv pheng Gig gOc Dv plieng
al VND VND VND VND
Hang mua dang di tin diking 4.383.370.910 III Nguyen lieu, vat lieu 167.426.721 189.362.095
G5ng cu, dung cv 11.554.674 12.240.255 III Chi phi san mat, kinh doanh do. dang 304.504.666.505 384.790.063.977
Thanh pham 253.503.498 - 490.817.914 II Hang hoi 18.381.408.038 (1.320.731.507) 21.051.047.684 (1.387.458.153)
II Tang Ong 327.701.930346 (1320.731.507) 406.533.531.925 (1.387.458.153)
U Trong nam, C8ng ty thvc hien hoan nhap dv phong giam gia hang h6a do CIA tieu thu trong nam.
U 11. CHI PHI TRA TRubc
SO mut nam SO dau lam
VND VND
Ngin htin 1.099.765.855 1.005.661.648 Chi phi ch6 k6t chuy6n 1.099.765.855 1.005.661.648 Dai han 3.938.800.602 2.535.210.848 Phan b6 ding cti, (Icing Cu (tren 1 nam) 3.938.800.602 2.535.210.848
U • 111
• • • ■
• ■
■
■ ■
16 •
ON TN
:1\/1 A
11•1111•11111•••••••111•11111111111111111111111•111•111••1111111111111
CONG TY CO PHAN VIEN THONG - TIN HQC BIX DIEN 158/2 Oa. HOng Mai, phutmg Qu9nh Loi, quan Hai BA Trung, Thanh 06 HA Ned, Viet Nam THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cac limy& minh nay la mat be phan hQp thanh va can duvrc doe dijng that vai Bao cao tai chinh rieng kem theo
MAU SO B 09 - DN Ban hanh theo Thong to 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua Be Tai chinh
12. TANG, GIAM TAI SAN CO DINH [In
NGUYEN CIA
HINH
NM cfra, v(it kien trtic
May mac, thiet hi
Hwang tin vIin tai
Thiet bi van phang
Thi still c6 djnh kink
Dun vi: VND Tong
SO au narn 44.298.738.632 56.378.898.891 12.765.345.988 6.273.945.165 73.086.465.824 192.803.394.500 Tang trong rift - 3.226.885.527 3.145.105.454 2.740.589.331 671.129.366 9.783.709.678 Thanh 19 nhuong ban (259.302.739) (6.658.989.882) (985.905.143) (346.514.743) (5.807.377.613) (14.058.090.120)
SO cu6i nam 44.039.435.893 52.946.794.536 14.924.546.299 8.668.019.753 67.950.217.577 188.529.014.058
CIA TRI HAO MON Lift KE
So dau nam 9.707.509.674 46.369.023.205 9.067.460.408 4.958.875.065 70.966.637.342 141.069.505.694 Khau hao trong nam 1.826.400.284 4.163.764.285 582.156.072 1.072.510.206 1.416.932.532 9.061.763.379
Thanh 19 nhuqng ban (259.302.739) (6.658.989.880) (985.905.143) (346.514.743) (5.807.377.613) (14.058.090.118)
S6 cu6i nam 11.274.607.219 43.873.797.610 8.663.711.337 5.684.870.528 66.576.192.261 136.073.178.955
GIA TRI CON LAI
S6 cu6i nam 32.764.828.674 9.072.996.926 6.260.834.962 2.983.149.225 1.374.025.316 52.455.835.103
S6 dAu nam 34.591.228.958 10.009.875.686 3.697.885.580 1.315.070.100 2.119.828.482 51.733.888.806
Nguyen gia tai san c6 djnh tau hinh Mt khAu hao nhung van con sir dung t0i ngay 31/12/2017 IA 115.768.707.448 VND (t0i ngay 31/12/2016 la 118.136.316.095 VND).
Nguyen gia tai san c6 djnh Mu hinh het khau hao kitting sir dung duqc dang chit( thanh 19 t0i ngay 31/12/2017 la 1.428.743.761 VND.
TM sail dam bao cho cac hqp dOng vay bao gam tai sari gan lien tren dAt tai dja chi 158/2 pito Hang Mai, phu&ng Qu9nh Lei, wan Hai BA Trung, thanh ph6 Ha NOi.
17
CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIFEN MAU SO B 09 - DN 158/2 pht),Hling Mai, phuong QuYnh Loi, quiin Hai Bi Trtrng, Ban hanh then Thong to s6 200/2014/TT-BIC Thanh ho Ha Neii, V* Nam ngiy 22 thing 12 nim 2014 cia BO Ili chfnh THUY T MINH BAO CAO TAI CHINH RIENG (T1EP THEO) Ccic limy& minh nay M mOt b(5 phan hqp thanh va can du-crc eMc dang thei vai Bao dm tai chinh rieng kem theo
13. TANG, GIA.M TAI SAN CO DINH VO HINH
Phin mint miv tfnh
Quyin sir dung dit
Don vI: VND T6ng
NGUYEN GIA SO diu nam 6.959.179.200 74.064.848.024 81.024.027.224
SO cu6i nim 6.959.179.200 74.064.848.024 81.024.027.224
GIA TRI HAO MON LU'ir ICE S6 diu aim 6.959.179.200 6.959.179.200
S6 cu6i niim 6.959.179.200 6.959.179.200
GIA TRI CON LAI S6 cu6i nim 74.064.848.024 74.064.848.024 S6 diu nAm 74.064.848.024 74.064.848.024
Nguyen gii cis tai san c6 djnh vd hinh hit khL hao nhung v6n con sir dung tai ngiy 31/12/2017 la 6.959.179.200 VND (Tai ngiy 31/12/20161a 6.959.179.200 VND).
14. CHI PHI XAY DUNG CO BAN DO DANG cuOi aim S6 diu nim
Gii g6c Gii trj co thi thu 116i
Gii g6c Gii trj ci tbi thu hli
VND VND VND VND Xiy cltrng co bin di• dang 2.456.042.626 2.456.042.626 2.997.555.896 2.997.555.896 Cao 6c Van phong tai TP H8 Chf 33.972.052 33.972.052 33.972.052 33.972.052 Minh - Chi phi hoin thin try sa Xiy ding tai san c6 djnh cua bo$ 2.069.227.854 2.069.227.854 2.635.583.844 2.635.583.844 Ong Inbuilding Ong trinh khac 352.842.720 352.842.720 328.000.000 328.000.000
18
• 111•111•1111•11111111111111•11••••11111111111111111111•111111111111111•111111
CONG TY CO PHAN VIEN THONG - TIN HQC BIAJDICN 158/2 pile Wing Mai, phutyng QuSinh L8i, gaff Hai BA Trung, Thanh Rho Ha Nei, Viet Nam THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cac thuye't minh nay la mot t)(5 ph4n hfrp thanh va can duvrc doe ddng thai vai Boo cao tai chinh rieng kem theo
MAU SO B 09 - DN Ban hanh theo Thong tu se 200/2014/TT-BTC ngay 22 thang 12 tram 2014 dm BO Tai chinh
15. DAU TU. TAI CHINH DAI 11/VN
S6 cuei nam So din niim
Gib g6c Dtr pheng Gib trj htrp IS, Gill gic Dy phong Gib trj him IS, VND VND VND VND VND VND
Cfic khan dliu tir tai chinh dhi han 85.191.000.000 (4.231.444.696) - 85.191.000.000 (21.810.934.216)
Diu tir vho C8ng ty con 50.000.000.000 - 50.000.000.000 C6ng ty TN1111 MTV Thanh toan ViZn then Tin hoc 50.000.000.000 (i) 50.000.000.000 (i) Buu dien Diu hr vho cling ty lien ket 20.000.000.000 (3.040.022.813) 20.000.000.000 (20.000.000.000) C8ng ty CP TM VT Tin hoc Btru dien (ii) 20.000.000.000 (3.040.022.813) (i) 20.000.000.000 (20.000.000.000) (i) Diu tir vho don vi khac 15.191.000.000 (1.191.421.883) 15.191.000.000 (1.810.934.216) Cong ty CP Djch vu K9 that Vien thong 6.000.000.000 (i) 6.000.000.000 (i) Mfg ty CP C8ng nghe Truyen th6ng Viet Nam (ii) 5.366.000.000 (1.191.421.883) (i) 5.366.000.000 (1.810.934.216) (i) Deng ty CP ITTA 3.200.000.000 (I) 3.200.000.000 (i) CTCP Diu tu Phat trien Cong nghe va Truyen thong 625.000.000 (i) 625.000.000 (i)
Ghi chd
(i) COng ty chua xac djnh gia trj hop 1$, cua cac khoan diu to nay de thuyet minh trong bao cao tai chinh bed vi khOng c6 gib niem yet ten thj truirng ciia cac khoan diu to nay va cac Chan moc Ke toan Viet Nam, Che de ke toan Doanh nghiep Viet Nam va cac quy djnh hien hanh c6 lien quan chua Wang clan ye each tint) gia trj hop 15/. Gid trj hqp 15, ctla cac khoan detu tu nay neu xac djnh dtrqc c6 the khac yai gia trj ghi se.
(ii) Trong nam, Cong ty dA thoc hien trich lAp dvr pheng giam gia khoan du tu dui han theo quy djnh toi Th8ng ttr se 228/2009/TT-BTC ngay 07/12/2009 NIA Thong tu se 89/2013/FT-BIC ngay 28/06/2013 huang dun the dO trfch lAp va sir dung cac khoan do phOng giam gia, ten that cac khoan du tu tai chinh.
Thong tin chi tiet ve cong ty con, ding ty lien ket va cac khoan du tu dal han khac tai ngay 31/12/2017 nhtr sau:
Ten Cong ty Noi thlinh l§p TS, l§ plan va hout d(ing set halt
Ty le quyin hitt' quy6t na;m gift
Hout dung chin')
Cong ty TNI-111 MTV Thanh toan Vien thong Tin hoc Buu Tp. HA Nei 100% 100% Hoot Ong trung gian tien to Cong ty CP TM VT Tin hoc Buu dien Tp. HA Nei 40% 40% Thucmg mai COng ty CP Djch vu KT VT HN Tp. HA Nei 15% 15% Djch vu Nan th8ng Cong ty CP Ong nghe Truyen th8ng VN Tp. HA NOi 1,0% 1,0% Djch vo vien th8ng Cong ty CP ITTA Tp. Ha Nei 16,0% 16,0% Djch vu Nan th8ng Cong ty CP DTPT Ong nghe va Truyen thong Tp. HA Nei 2,5% 2,5% Djch vu vien th8ng
19
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CONG TY Co PHAN VIEN THONG - T1N HQC BUIJ DICN MAU SO B 09 - DN 158/2 phi Hong Mai, phu612g QuSinh L6i, quOn Hai Bi Trung, Ban hinh theo Thong to s6 200/2014/TT-BTC Thank Hi NOi, Viet Nam ngiy 22 thing 12 nAm 2014 dm BO Tai chinh
T MINH BAO CAO TAI CHINH FatNq (TIEP THEO) Cac thuyeft mink nay M mOt b() phan hop thank va can chax doe dung thai vai Belo cao tai chink rieng kem theo
15. DAU TU TAI MINH DAI DLO (TIEP THEO)
Cling ty con la Ong ty TNHH MTV Thanh town Van thong Tin hoc Buu dien m6i thinh 1Op dr ngiy 08/09/2016, chua phat sinh doanh thu tit hog dOng kinh doanh chink. Trong nim 2017, Cling ty c6 khoin vay Cling ty TNHH MTV Thanh town Viln thong Tin hoc Buu dien theo Hop ding vay van kinh doanh 001/2017/CTEN-CTINPay ngiy 10/07/2017, s6 tie!' vay 45.000.000.000 VND, thtri gian vay 12 thing, lAi suit vay 6,56/0/nim.
Cong ty lien kkt la Cling ty Ca phin Thucmg mai Viin thong Tin hoc Buu dien: boat dOng kinh doanh trong nim 2017 tAng tracing tot, dat kri nhuOn hot 47 tj,.dtong, d6 din tai V6n chu so httu cua Cling ty Co phin Thuong mai Vigil thong Tin hoc Buu dien duong khoing 40,3 ty' deg. Trong nAm 2017, Cling ty o5 bin hang h6a vi cung cap dich vu cho Cong ty C6 phis Tbtrong mai Vign thong Tin hoc Buu dien yen tong doanh thu khoang 49 rj, Cl6ng, mua Ling h6a va dich vu tiY Cling ty Co phin Thuong mai Vin thong Tin hoc Buu dien khoing 84 tS,.
16. PHAI TRA NGUOI BAN
Cie khan phii tri aged bin mg's
S6 cu6i nim S6 din aim Gii tri S6 c6 khi ning
tri ng Gig tri S6 c6 khi ning
tri ng VND
him
VND VND VND
NUTEK TELECOM 46.595.605.758 46.595.605.758 201.630344.174 20L630.344.174 STAR EXCELLENCE 155.454.396.530 155.454.396.530 119.116.371.301 119.116371301 Ong ty TNHH Ericsson Viet Nam 138.292.078.690 138.292.078.690 71.409.977.437 71.409.977.437 Cong ty TNHH Cong ngh0 Huawei 47.330.195.007 47.330.195.007 19.046.803.252 19.046.803.252 Cic d6i trong khic 78.619.146.761 78.619.146.761 116.665.552.863 116.665.552.863
COng 466.291.422.746 466.291.422.746 527.869.049.027 527.869.049.027
17. NGUtI1 MUA TRA TIEN TRU& NGAN H4 .N S6 cu6i aim
S6 din nim
Toting Cling ty Viln th6ng MOBIFONE Cling ty M1TEC Cic d6i tuqng khic
COng
18. THUE VA CAC KHOAN PHAI NQP NHA NUlk
a) Phii nOp
S6 din nim S6 phii trong aim
S6 di thee nOp trong aim
31.797.201 soi coil aim
VND VND VND VND
Thud gia tri gia tang 582.675.764 417.359.662.589 371.845.479.477 46.096.858.876 Thud xuit, nhOp khiu 557.049.141 557.049.141 Thud thu nhjp doanh nghiOp 9.271.454.451 41.768.111.439 24.685.694.816 26.353.871.074 Thud thu nhOp ci thin 955.791.956 3.889.942.934 4.742.193.634 103.541.256 Thud nhi dit, tien thud dit 273.967.512 273.967.512 Cie log thud kb& 9.927.703 22.619.424.336 22.550.428.622 78.923.417
COng
b)Pbiitha
10.819.849.874 486.468.157.951 424.654.813.202 72.633.194.623
Thud nhi dit, ben thud dit 17.542.980 17.542.980
COng 17.542.980 17.542.980
20
VND
VND 35.426.092.483 4.811.268.000
3.178.066.787
63.915.902.028
43.415.427.270
63.915.902.028
111
II
II
III
.
111
II
MI
a
CONG TY CO PHAN WEN THONG - TIN HQC BU^U EON 15812 ph6 H6ng Mai, phtrong Quynh L6i, quAn Hai Ba Trung, Thank ph6 Ha N6i, Wet Nam
MAU SO B 09 - DN Ban hank theo Tilting to s6 200/2014/TT-BTC ngay 22 thong 12 nom 2014 cita136 Tai chinh
THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cac thuyit minh nay la mot b¢ ph(m kip thanh va can cluvrc eix ddng then vii Rao ado tai chinh rieng kern theo
19. CHI PHI PHAI TRA SO cu6i nAm S6 din nam
a) NgAn ban VND VND
Trich utrac chi phi thut nha thAu nuac ngoii 1.500.769.733 4.031.516.831 Trich Ira& chi phi thug ngoai phuc vu du an 33.731.938.808 3.860.031.432 •ol Chi phi trich tram khac 8.829.474.136 1.238.663.367 ;it
---- COng 44.062.182.677 9.130.211.630 _:e
IE. b) Did lisp Chi phi boo hanh 2.554.142.919 COng 2.554.142.919 V
20. CAC ICEMAN PHAI TRA KHAC S6 cu6i nAm
.9„/
S6 din nAm a) Ngin 14n 9.409.474.278 8.465.009.954 - Kinh phi ceog down 1.592.680.484 1.848.022.969 - BA° hitm xa h¢i 8.418.303 66.494.076 -a tic, loi nhuAn phai tra 933.201.494 603.513.894 - Thil lao HOi ding QUAIltri va Ban Kiim soar 1.112.454.394 905.589.857 - Cac khoan phai tra, phai nOp khac 5.762.719.603 5.041.389.158
b) Dai han 896.854.890 967.672.765 - NhAn 147 qu5, IcS, mot dai han 896.854.890 967.672.765
a
a
B
B
I
S
S
a
S
U
•
a
a
a
a
21
I • II II III II • III III III • II • Ill III II II ■ II a I ■ III NI • II ■ • Ill II ■ 11 • Ill
CONG TY CO PHAN VIEN THONG - TIN HQC BU'U DICN 1 5 8/2 ph6 Hong Mai, pinging QuYtth Loi, quail Hai BA Trung, Thank 06 Ha Niai, Viet Nam THUYET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO) Cac limy& minh nay la mql by phan hop thanh va cdn duqc doc ddng Mal vat' Bao ceto tai chinh rieng kb; theo
MAU SO B 09 - DN Ban hanh theo Thong to so 200/2014/TT-BIC ngay 22 thang 12 nam 2014 cua 130 Tai chinh
21. VAY VA NO THUS TAI CH!NH
S6 cti6i nam PhAt sinh trong nam S6 du nam Gil trj S6 co khi nang
tra nq Tang Clam Gil trj S6 c6 khi nAng
tra ncr VND VND VND VND VND VND
a) Vs), ngin hon 1.239.524.296.904 1.239.524.296.904 2.479.569.265.862 1.655.720.449.142 415.675.480.184 415.675.480.184 Ngfin hang TMCP CEng thucmg Viet Nam - CN Hai BA Tnmg (i) 593.947.906.356 593.947.906.356 979.771.388.035 644.624.712.888 258.801.231.209 258.801.231.209 Ngan hang TMCP Ngoai tilting Viet Nam - sa - Vay VND (ii) 299.994.937.007 299.994.937.007 912.830.351.261 690.163.752.546 77.328.338.292 77.328.338.292 Ngfin hang TMCP Quan Doi - Vay VND (iii) 67.568.885.595 67.568.885.595 115.269.837.287 72.091.378.245 24.390.426.553 24.390.426.553 Ngan hang TMCP QuOc to Viet Nam (VIB) (iv) 24.473.291.828 24.473.291.828 71.371.826.397 96.898.534.569 50.000.000.000 50.000.000.000 Ngan hang TMCP Tien Phong - TP Bank (v) 1.963.099.125 7.118.583.255 5.155.484.130 5.155.484.130 Ngan hang Thuong moi CO phan Sai On Ha NOi (vi) 89.457.820.775 89.457.820.775 95.419.829.663 5.962.008.888 Ngan hang TMCP Dau to va Phat Irian Viet Nam-CN Hoan Klein (vii 21.728.903.053 21.728.903.053 160.590.381.804 138.861.478.751 NgAn hang TMCP Hang Hai - CN Ha Nei (viii) 97.352.552.290 97.352.552.290 97.352.552.290 Ong ty TNHH MTV Thanh town Vien thong Tin hoc Btru dien (ix) 45.000.000.000 45.000.000.000 45.000.000.000
Ghi chit
(i) Hop citing tin 49 so 01/2016-HDTDHM/NHCT 142-VTTHBD ngay 27/05/2016, han mirc 300.000.00 0.000 VND, thici hon han mix 20/05/2017, muc dich thanh loan cac chi phi von luu dung phuc vu hoot dung cung cep hang h6a, djch vu k$ tit* cho nganh Ong nghiep vin thong, cong nghe thong tin, thai hon cho vay tei da 6 thang theo timg Ian nhan no, lei suet dieu chinh mai thang 1 lan, lei suet du tien la 4,5%/nam, tai san dam bao la tin chap. Hqp dOng tren duce thay the bang hop dOng so 01/2017-HDCVHM/NHCT142-CTIN ngay 05/06/2017 va phu luc s6 1 1/HTTD/2017-CDCV-SDBS 01/NHCT142-CTIN ngay 11/01/2017 yeti hon mat la 600.000.000.000 dOng trong Ong 12 thang ke tir ngay ky hop dOng.
(ii) Hop dOng tin dung se KHCTIN 160082/FIDCTD.VCB ngay 10/08/2016, hon mix cep tin dung 1.000.000.000.000 VND, th&i han cep tin dung 02/08/2017, muc dich bo sung On luu Ong phuc vu san xuat kinh doanh, th6i hon cho vay tei da 12 thang theo tirng len nhan no, Iai suet tha noi, tai san dam bao la tai san gan lien v6i dat tai dja chi ngo 1 5 8/2 ph6 Hong Mai, phut:mg Quynh Lei, quan Hai BA Trtrng, thanh phiS Ha Ni.e Hop dOng tren dtrqc thay the bing hop dOng s6 KHCTIN1 70072/CV.VCB ngay 10/08/2017 vai hon m6c cho vay la 300.000.000.000 dOng duy trl den 06/08/2018.
(iii) Khoan vay Ngan hang TMCP Quan dOi Viet Nam theo Hqp ding cap tin dung sO 3 3020.16.05 7.28 868 6.TD ngay 07/07/2016, hp mirc tin dung 50 ty VND, thai hon cep tin dung den 07/07/2017. Muc dich vay de BO sung von ltru Ong phuc vu hoot Ong san xuat kinh doanh thiet bj va djch vu vign thong - tin hoc ctla kWh hang nam 2016 - 2017. Lai suet cho vay cluoc ngan hang ghi nhan cu the trong Kite trac nhan no. Khong c6 tai san dam bao tuy nhien Cong ty cam ket chuyen tien ve tai khoan c6a Khach hang toi MB dot 100% doanh sO cho vay theo quY (bao Om 100% doanh thu ti phuang an tai trq ctia MB). Hop dOng tren dtroc thay the bang hop dOng se 28 7 7 5.1 7.05 7.288686.TD kj, ngay 01/1 2/201 7 vai hon m6c cho vay la 100.000.000.000 dOng th&i hon den 20/1 1/201 8, th6i hon cho vay tei da 9 thang cho cac khoan vay cua hop dOng nay.
22
II • • II • 11 • • • 11 • • 11 • • • • • • • 11111111 11 • • II 11 • 11 • • III CONG TY CO PHAN VIEN THONG - TIN HQC BM! DIEN 158/2 ph6 H6ng Mai, phamg QujInh L8i, quer' Hai Ba Trung, Thanh 06 Ha NOi, Viet Nam THUYET MINH BAO CAO TAI CHINH RIENc, (TIEP THEO) Ccic thuye't minh nay la mot 60 ph& hap thanh va can duvc dac citing theri vol Rao coo tai chInh rieng kem theo
21. VAY VA NQ THUS TAI CHINH (TIEP THEO)
Ghi chu(T* the())
(iv) Hqp dOng tin dung s6 088DN1209/2016/VIB-CTIN ngay 12/09/2016 vai Ngan hang TMCP Qu6c to ViOt Nam cd. han mix tin dung 150 tj, d6ng. Th6i han cap han muc la 12 thang ke tir ngay kj, cho muc dich b6 sung von luu Ong phuc vu hoot d6ng san xuat kinh doanh thiet bi vien thong va cling nghe th8ng tin theo timg hqp dong eau ra cu the. Thbi hon cac khoin tin dung trong hon muc vay khong vuqt qua 6 thang voi !Ai suit duqc xac djnh tai dun de nghj giai ngan va &roc dieu chinh theo ding th6i ky. Khoan vay kh8ng c6 tai san dam boo ty Cong ty cam ket chuyin 120% doanh s6 phat vay ye tai khan cua C6ng ty tai VIB. Hqp dOng tren dugc thay the bang hqp dOng s6 088DN0112/2017NIB-CTIN kj, ngay 01/12/2017 vai han muc cho vay la 60.000.000.000 dOng v6i thtri hon cap tin dung la 12 thang Ice tir ngay kj,, cac khoin vay co thstri gian vay toi da kitting qua 9 thang cho cac khoan vay dui hqp d6ng nay.
(v) Hop ding cap han muc tin dung s6 08-03.161.1/HDTD/TPBANK ngay 06/09/2016 yen Ngan hang TMCP Tien Phong — Chi nhanh Dong D8, muc tin dung tOi da 200 tj, VND, thtri hon cap tin dung 12 thang ke tir ngay phat sinh n hia vu tin dung du tien, thCri han cho vay theo tong Ian, rieng thtd han cho vay khong vuot qua 09 thang. Muc dich: Tai trq nhap khan, thanh town thue, b6 sung von kw dOng phuc vu san xuat kinh doanh; H6 trq cho nhu cAu nhap khau va mua trong nu& cac thiet bj vien thing va phu tang thay the phuc vu hoot dOng kinh doanh; Phat hang cac loaf boo lanh, L/C tra ngay va L/C tra chem Bien phap dam boo: tren cu s6 kha nang tai chinh va uy tin cita KWh hang, khong Ap dung bien phap boo dam tien vay. C8ng ty cam ket chuyen 120% doanh s6 phat vay ye tai khan dm C8ng t' tai TPBank.
(vi) Hop dong cap han muc tin dung se 118/2017/HDHM-TC/SHB.I10100 ngay 10/03/2017 va phu lac s6 PL01-118/2017/HDHM-TC/SHB.110100 vhf Ngan hang TMCP Sal Gen - NOi chi nhanh Trung tam kinh doanh. Theo do, Cong ty &roc cap han mix 100.000.000.000 (Ong theo hinh thtic tin chap nham muc dich b6 sung yen luu Ong phuc vu kinh doanh lien quan den phan mem, thiet bi vien thing, c8ng nghe thing tin den 10/03/2018. Lai suit vay duqc quy djnh trong tirng khe uOc cu the.
(vii) Hop d6ng 01/2016/204/HDTD ngay 15/08/2016 va phu lac s6 1503/2017/204/HDTD ngay 15/3/2017 v6i Ngan hang TMCP DAu tu va Phat trien Viet Nam chi nhanh Hoan Kiem. Theo de, Cong ty duqc cap han muc 390.000.000.000 dbng trong thtri han 1 nam ke tir ngay kj, nham be sung yen luu dOng, boo lanh, ma L/C. Hop dOng duqc thay the bang hqp clang s6 01/2017/204/HDTDHM-CTIN ngay 29/06/2017 cap hon muc cap tin dung la 600.000.000.000 dOng (du no vay tel da tai moi th6i diem 200.000.000.000 d6ng) trong %long 12 thang ke tir ngay kj, veri lai Rik &roc xac djnh trong timg Hqp dOng tin dung cu the. Cong ty cam ket chuyin doanh thu ttr hoot dOng san xuat kinh doanh ye tai khoan tien girl cua cong ty m6 tai Ngan hang Ling vai doanh s6 cho vay, tj, le tin dung caa BIDV va muc tOi thieu la 300 tj, d6ng/nam.
(viii)Hop clang tin dyng han muc s6 30/2016/HDTDHM ngay 20/07/2016 vai Ngan hang TMCP Hang Hai Viet Nam co han muc tin dung 50 tj, VND, thbi han cap han muc la 12 thang ke tit ngay kj, hop dOng cho muc dich b6 sung yen luu dOng phuc vu hoot dOng san xuat kinh doanh. Hop ding duqc thay the bang hqp dOng s6 96/2017/HDTD ngay 04/08/2017 cap han mac tin citing 100 tj, VND. Thai han cua cac khoan tin dung trong han muc vay kh8ng vuot qua 6 thang voi lai suat duqc xac djnh tai dun de nghj giai ngan va ducm diet' chinh theo ttrng th6i ky. Tai san dam bac) la bat Ong san tai thira dot s6 C1-49, to' ban d6 s6 KT01/1, 18 C1-49 khu dan cu s6 1 Nguyen Tri Phucmg, phtrong H6a Thuen Tay, Quen Hai Chau, TP. Da Nang va hop ding the chap s6 c8ng chUng 09/MSBHN-CTIN/BD ngay 21/08/2008. C8ng ty cam ket chuyen 110% doanh s6 phat vay ye tai khoan cua ding ty tai MSB
(ix) Khoan vay Cong ty TNHH MTV Thanh town Vien thong Tin hoc Buu dien theo Hop dOng vay yen kinh doanh 001/2017/CTIN-CTINPay ngay 10/07/2017, s6 den vay 45.000.000.000 VND, thtri gian vay 12 thang, lai suat vay 6,5%/nAm.
MAU SO B 09 - DN Ban hanh theo Th6ng tu s6 200/2014/TT-BTC ngay 22 thang 12 ram 2014 dm BO Tai chinh
23
• 1111•11111111111111111111111111•1111111•111111111•111•1111•111111•11111•111111
CONG TY CO PHAN VIEN THONG - TIN HQC BtrU DICN 158/2 ph6 Hang Mai, phuang QuS'nh L8i, quAn Hai BA Trung, Thanh ph6 Ha Nei, Viet Nam THUYET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO) Cc c thuyb minh nay la mOt b(5 phan hop thanh va cdn &roc dpc ddng thai vai Bao cao tai chinh rieng kem theo
MAU SO B 09 - DN Ban hanh theo Thong to s6 200/2014/1T-BTC ngay 22 thang 12 nam 2014 ctia Be Tai chinh
22. VON CHU SO H01.1
Van dliu tir ctia chit s& hO-u
Thing v6n c6 phan
Quy Dan tir Phut triin
L91 nhuin china phin ph6i
Dan vj: VND Tang
S6 dtr du nim trtrirc 157.000.000.000 13.801.036.956 161.898.947.210 66.507.285.549 399.207.269.715 Lgi nhuAn trong nam 79.514.092.851 79.514.092.851 Phan ph6i Igi nhuAn nam 2015 (29.607.373.747) (29.607.373.747) Truy thu thue Om 2015 (999.927.715) (999.927.715) Tang kbac 3.128.607.750 3.128.607.750 Chi phi kitting dugc Ott (29.718.352) (29.718.352)
S6 du. dau nilm 157.000.000.000 13.801.036.956 161.898.947.210 118.512.966.336 451.212.950.502
Tang win (i) 164.850.000.000 (13.801.036.956) (64.983.050.246) (78.215.912.798) 7.850.000.000 Thong du vin c6 phan phat sinh (i) 2.512.000.000 2.512.000.000 Lai nhuAn trong nam 165.500.423.477 165.500.423.477 Dieu chinh theo Bien ban thanh tra nam 2016 (ii) 9.306.678.326 9.306.678.326 Thue truy thu va pilot chAm nep (2.040.488.514) (2.040.488.514) Tra c6 tirc (i) (31.400.000.000) (31.400.000.000) Trich Quy Khen thuang Phtic Iqi (1) (7.951.409.285) (7.951.409.285) Thu lao cho H6i d6ng Quan trj va Ban Kiem soat (i) (896.871.889) (896.871.889)
S6 du cu6i nam 321.850.000.000 2.512.000.000 96.915.896.964 172.815.385.653 594.093.282.617
Ghi chit:
(1) Theo Nghj quyOt s6 15/2017/NQ-DHDCD ngay 11/05/2017 mia DAi hei dOng c6 Clang thuang nien nam 2017: ➢ C8ng ty ph& hanh CO phi& thuang cho c6 d8ng hien httu theo t1 le 1:1. Ngueln chia CO phi& thuang 1Ay tir Lgi nhuAn chua phan ph6i, Quy Deu to phat
triOn va Thong du vin c6 phan. Ngay 30/09/2017, C8ng ty da hoan tat thu tuc plat hanh c6 phieu thuang. ➢ C6ng ty phat hanh c6 phieu theo chucmg trinh ltra chgn cho ngutri lao deng trong Cong ty. T6ng s6 c6 phieu phat hanh la 785.000 CO plii6u, gib ban
13.200 dOng/c6 phieu. Ngay 11/10/2017, Cong ty da hoan tat thu tuc phat Wirth c6 phieu theo chuang trinh lira chon cho ngtrai lao Ong, thong du van co phan phat sinh IA 2.512.000.000 VND.
➢ Lgi nhuAn sau thue nam 2016 dm Cong ty se dugc trich Quy khen thuang pink Igi 7.951.409.285 VND, chi tra CO tirc !tam 2015 IA 31.400.000.000 VND va trich b6 sung thu lao HOi dong Quan trj va Ban Kiem soat nam 2016 la 896.871.889 VND.
(ii) Theo quyet djnh s6 1027/QD-TTr ngay 15/11/2017 cita Thanh tra Be Tai chinh ve viec thu vao tai khoan tam gift cac khoin tien phat hi'en qua thanh tra tai chinh.
24
Nam nav VND
2.549.715.937.347 532.873.427.056
Nam try& VND
1.482.749.516.092 225.726.601.762
3.082.589.364.403 1.708.476.117.854
CONG TY CO PHAN \TEN THONG - TIN HQC BUIL1 EON MAU SOB 09 - DN 158/2 ph6 H6ng Mai, phtrimg QuYnh Loi, quiin Hai Ba Tning, Ban hanh theo Thong to s6 200/2014/TT-BTC Thank 06 Ha NO, V* Nam ngay 22 thong 12 nam 2014 ctia B6 Tai chinh THUYET MINH BAO CAO TAI ClEiNH RIENG (TIEP THEO) Ccic thuyit minh nay la mOt be) phOn hop thanh va can duov doe &kg the) i veil Bcio ccio tai chinh rieng kim theo
22. VON CHU Se/ HOU (11LP THEO)
Tinh hinh gOp von ciia Ong ty tgi ngay 31 thong 12 nam 2017:
SO cuOi nam VND
102.760.800.000 219.089.200.000
S6 dau nam VND
51.897.890.000 105.102.110.000
Co (long t6 chirc C6 (long ca nhan
321.850.000.000 157.000.000.000
Tinh hinh phtit hanh co philu ctia Cong ty tgi ngiry 31 thong 12 noun 2017:
Nam nay Co phieu
32.185.000 32.185.000 32.185.000
32.185.000 32.185.000
10.000
Nam fruit C6 phieu
15.700.000 15.700.000 15.700.000
15.700.000 15.700.000
10.000
S6 luqng co phitu clang Icy phat hanh S6 luqng c6 phiSu da ban ra cong chimg + a phi6u ph6 thong SS lucing co phitu duqc mua lai S6 luqng c6 phitu dang hru hanh + Co phieu ph6 thong M4nh gia c6 phieu dang hru hanh (dog):
Co tar
Trong nam, Cong ty a chi tra c6 tic cho cac c6 dong vai tong s6 tin la 29.815.263.575 VND.
23. CAC KHOAN MIX NGOAI BANG CAN DOI ICE TOAN Se cuOi nam
S6 du nam
1. Ngoyi 4 cac loaf + USD
3.769,63
1.516,27 + EUR
205,91
214.82
24. TONG DOANH THU Vt BAN HANG VA CLING CAP DJCH VI;
Doanh thu bin hang hoa Doanh thu cung cap dich vu
Doanh thu bin hang va cung cap dich vy
25. CAC ICEIOAN GIAM TRU. DOANH THU Nam nay
Nam trerc
VND
VND Cfic khoin giam tr& doanh thu
1.409.576.929
279.713.681 - Chitt khiu thuong mai
1.409.576.929
279.713.681
25
CONG TY CO PHAN VAN THONG - TIN HQC BUIJ DIN MAU SO B 09 - DN 158/2 ph6 Bing Mai, phutmg Quynh LW, van Hai Ba Thing, Ban hanh theo Thong tu s6 200/2014/TT-BTC Thanh gho Ha NOi, Vi4t Nam ngay 22 thing 12 nam 2014 ala BO Tai chinh THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Ccic thuyit minh nay la mot b0 phOn h9p thanh va can duvc d9c (long th& voi Bcio cao tai chinh rieng kern theo
26. GU VON HANG BAN VA CUNG CAP DICH VU Nam nay Nam to he
VND VND Gia von cila hang hOa da ban 2.333.051.988.493 1.346.790.011.481 Gia von cua dich vv da cung cap 468.416.111.327 190.950.634.966 Hoan nhap dv phong giam gia hang ton kho (66.726.646)
COng 2.801.401.373.174 1.537.740.646.447
27. DOANH THU HOAT DQNG TAI CHINH Nam nay Nam trm5t
VND VND Lai fiat giri 28.145.630.895 12.633.168.187 Lai chenhl4ch tY gia 3.175.529.406 5.656.008.567 Co tirc nhan duck chia 7.010.000.000 5.670.000.000 Doanh thu tit hgp d6ng hgp tic dau tu 18.055.556 ging 38.331.160.301 23.977.232.310
Nam nay Nam tnnfrc 28. CHI PHI TAI CHINH
VND VND Lai fiat' vay 42.485.953.824 15.482.959.094
chenh 14ch tY gia 1.834.012.787 6.860.217.968 Lai chain tra, phi LC ngan hang, phi bao lanh 5.482.471.109 5.329.276.393 Du phong dau tu dai han 1.810.934.216 Hoan nhAp (Iv phong dAu tu tai chinh (17.579.489.520) ging 32.222.948.200 29.483.387.671
HANG Nam nay Nam trithc
29. CHI PHI QUAN LY DOANH NGHIEP — CBI PHI BAN
VND a) Cac khan chi phi quail ly doanh nghi'Op phat sinh trong nam
VND
Chi phi nhan vien quin1Y 57.931.198.226 30.934.548.233 Chi phi vat li4u quan 1Y 11.407.211 110.888.993 Chi phi do dung van phong 1.332.036.176 1.121.312.639 Chi phi khau hao TSCD 1.455.264.366 1.099.425.837 Thu6, phi va 14 phi 1.018.343.509 1.770.086.716 Chi phi du phong 1.182.500.000 4.130.186.380 Trich Quy Phat trian Khoa hgc Cong ngh4 5.000.000.000 Chi phi dich vu mua ngoai 4.014.336.751 4.587.984.823 Chi phi bang titn khac 19.139.274.673 18.852.316.978
ging 91.084.360.912 62.606.750.599
b) Cac khoin chi phi ban hang phat sinh trong nam Chi phi bac hanh 6.568.054.019 541.831.563 Chi phi dich vv mua ngoai 634.168.739 2.028.194.420 Chi phi bang ti6n khac 1.589.500.000 378.236.989
COng 8.791.722.758 2.948.262.972
c) Cac khofin ghi giam chi phi quan If doanh nghi0 Hoan nhap du phong phai thu kho dbi (14.277.826.843) C(ing (14.277.826.843
26
•
•
I
a
a
•
•
•
a
•
•
•
•
•
a
a
a •
a
a
•
a
•
•
a a
CONG TY CO PHAN VIEN THONG - TIN HQC BIX DIEN MAU So B 09 - DN 158/2 ph6 H6ng Mai, phutmg Qujrnh Loi, quiin Hai Ba Trung, Ban hanh theo Thong to s6 200/2014/TT-BTC Thank 06 Ha N6i, ViOt Nam ngay 22 Mang 12 nam 2014 dm 136 Tai chinh THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cdc thuyit minh nay la mOt b0 phdn hpp thanh va can ?lux elpc ding that voi Belo cc o tai chinh King kem theo
30. Nun nay Niim trtrerc
CHI PHI SAN XUAT KINH DOANH THEO YEU TO
VND VND Chi phi nguyen lieu, vet lieu 22.831.302.538 18.568.711.350 Chi phi nhan cong 158.033.919.569 113.111.540.181 Chi phi Id& hao tai san c6 dinh 8.395.012.884 9.618.761.471 ThuS, phi va le phi 1.018.343.509 1.770.086.716 Chi phi dq phong 7.750.554.019 4.130.186.380 -7"
Trich Quy Phat trien Khoa hoc C6ng nghe 5.000.000.000 vc
Hoan nhip du phong (14.330.956.709) Chi phi dich va mua ngoai 678.020.282.272 109.506.753.787 K E
Chi phi lchac bing tian 61.403.007.211 43.641.012.818
COng 928.121.465.293 300.347.052.703
31. CHI PHI TRUE THU NHAP DOANH NGHITP HIEN HANH Niim nay NAm triesc
VND VND Lqi nhuin trirk thuS 205.407.199.251 99.057.957.131 Dieu chinh cho thu nhip chin thud (5.873.320.379) (1.338.635.729) (LAi)/ L8 CLTG danh gia cua khoan muc lien va phai thu nam nay 662.793.400 (32.105.424) Lai/(18) CLTG danh gia clia khoan row tien va phai thu nam tau& 32.105.424 3.572.099.526 - TrU: Thu nhip khong chin thus (i) (7.010.000.000) (5.670.000.000) - COng: Chi phi khong duqc trU 441.780.797 791.370.169 Thu nhip chin thut 199.533.878.872 97.719.321.402 ThuS suit thui thu nhip doanh nghiep 20% 20%
T6ng chi phi thuE thn nhip doanh nghiep hien hash 39.906.775.774 19.543.864.280
Trong nam, ngoai khoan dieu chinh giam thu nhip chin thut khoang 5,8 ty' ding, Gang ty danh gia kh6ng ce khoan chenh lech nao khac gita lqi nhuin ka toan truck thuS thu nhip doanh nghiep va thu nhap chin thui thu nhip doanh n_j)iep. Tuy nhien, viec xac dinh thui thu nhip doanh nghiep phai nip tiny thu6c vao guy & dinh cua ca quan thus co tham quyen.
Ghi chit
i. Thu nhip kheng chin thuS la c6 tlic va lqi nhuin duqc chia cua cac khoan du to tai chinh dai han.
32. BO PHA. N THEO LINH VTIC KIM! DOANH VA THEO KHU DMA
Thong tin b6 phin duqc trinh bay theo linh Arc kinh doanh va khu Arc dja
Khu vtrc dja 1j,
Trong nam, host dOng cita CEng ty chi tip thing chit y6u trong dja ban thanh ph6 Ha N6i, trong lAnh th6 Viet Nam. Do do, Cong ty khong lip bao cao b6 plain theo khu vtrc dia 1y.
LInh vtrc kinh doanh
Cetrig ty chi hog gag kinh doanh trong mOt linh vqc viIn th8ng tin hoc. Do d6, ang ty kheng lip bao cao b6 phin theo linh Arc kinh doanh.
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CONG TY CO PHAN vrEN THONG - TIN HQC BUV DI N MAU SOB 09 - DN 158/2 ph6 Hang Mai, phtremg Qu9nh LOi, qu4n Hai Ba Ihrng, Ban hanh theo Thong to so 200/2014/TT-BTC Thank 116 Ha Ned, Viet Nam ngay 22 thing 12 ram 2014 ctia 136 Tai chinh THVY T MINH BAO CAO TAI CHINA RIENG (TIEP THEO) Cie thuyit minh nay la m(St b'a phan hop thanh va can cluor cloc eking thai voi Bao cao tai chinh King kem theo
33. CONG CV TAI CH1NH
Quin 19 rib ro van
Cong ty quan 19, nguan van r.tham dam bao ring Cong ty c6 thi via boat clang lien tuc vira t6i da hOa ich cna cac c6 dong thong qua toi tru hem s6 du ngutin von va Ong nq.
Ciu ink van dm Cong ty g6m co cic khoan nq thmin (bao gam cac khoan vay nhu di trinh bay tai Thuyit minh se* 21 tr* di tien va cac khoan twang ducmg tien) va phan von dia chu sa hitu bao gam von gop, cic qug, du trer, 19i nhuin sau thut chua phan phai.
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s6 don bay tai chinh cua Cong ty nhu sau: IN1
SO co& am SO du nom A VND VND
Cac khan vay 1.239.524.296.904 415.675.480.184 PH
Trir' : Tien va cic khoin tuong ducmg tien 802.796.517.404 492.868.831.670
Ng thuAn 436.727.779.500
Van chn sa hat' 594.093.282.617 451.212.950.502 T9 k nq thuin tren von chu se haw 0,74
Cic chinh sich ke toin chi yeu
Chi tiet cac chinh sich ki toan chi yOu va cic phuong pilaf) ma Cong ty ip dung (bao gom cac tieu chi di ghi nhin, co sa xac dinh gii trj va ca ser ghi nhin cac khoan thu nhOp va chi phi) d6i voi timg loai tai sin tai chinh vi cong n9 tai chinh duqc trinh bay tai Thuyet minh so 4.
Tai sin tai chinh cua COng ty chit yOu bao g6m tien mit, tien gin v cic to claim tin dung, cic khoan phai thu khach hang, phai thu khac, cac khoan du to tai chinh khic. Cong nq tai chinh cua Cong ty bao g6m cic khoan vay, cic khoan phai tra ngueri bin, chi phi phai tra vi cic khoan phai tra phai n¢p ngin han khic.
Cic lo#i cong cy tii chinh Gil Min
SO cu6i nim So dou nim Gil gOc Dtr phiing Gil goic Dtr phong
Tii sin tii chin!) VND VND VND VND
Tiin va cac khoan twang throng 802.796.517.404 492.868.831.670 Phai thu khach hung, phai thu khac 1.238.643.811.404 (2.373.105.347) 473.626.287.128 (24.107.496.777) Diu to dai han 85.191.000.000 (4.231.444.696) 35.191.000.000 (21.810.934.216) Tai sin tai chinh khac 227.967.177 119.081.254
2.126.859.295.985 (6.604.550.043) 1.001.805.200.052 (45.918.430.993)
phi tri tii chinh
Gil tri so ke min SO cuoi nim SO din nim
VND VND
Vay va nq 1.239.524.296.904 415.675.480.184 Phai tra ngutti bin, phE tra khac 476.597.751.914 537.301.731.746 Chi phi phai tra 50.496.307.422 9.130.211.630
1.766.618.356.240 962.107.423.560
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111 158/2 pile H6ng Mai, phutrng QuS,nh L6i, quart Hai Ba 'Dung, Ban hanh theo Thong to s6 200/2014/IT-BTC Thanh 06 Ha NOi, Viet Nam ngay 22 thang 12 nAm 2014 dial30 Tai chinh
al THUYET MINH BAO cAo TAI CHINH RIENG (TIEP THEO) Ccic thuyit minh nay la mat ba phan hop thanh va can chic cloc eldng thiyi voi Bao cao tai chinh King kern theo
33. CONG CV TAI CH-NH (TIEP THEO)
cfic loai cong cy tai chinh (Tiep theo)
Ong ty chua dank gia gia trj hop 1S, cite tai san tai chinh va cong nq tai chinh tai nOy lc& thiic nien du ke toan do ■ 'Mang to se, 210/17-BTC ngay 6/112009 ("Thong to 210") ctia 130 Tai chinh cong nhu cac quy djnh kin bath
chua c6 huOng cy the ve viec xac djnh gia trj hop 19 cite cac tai san tai chinh va ding no tai chink Thong to 210 yeu cAu ap dung Chun mxrc Bao car) tai chinh quoc to ve viec Irbil bay Bao cao tai chinh rieng va thuyet minh thong tin dei von Ong cy tai chinh niumg Icheing due ra htrOng tuaug duang cho viec &oh gia va ghi nhan cong cv tai chinh bao g6m ca ap dkmg gia tri hop 151, nhAm phy hop yen Chitin num Ban cao tai chinh quec te.
■ Myc tieu quin ly rdi ro tai chinh
111 Cong ty dA xay dyng he thong quan ly raj ro nham phat hien va danh gia cac rid ro ma COng ty phai chju, thiet lap cac chinh sach va quy trinh kiem soat raj roe mix chip nhan duor. He thing quart lf riu ro ducrc xem xet lai djnh kSt nham phan anb nhang thay d6i cira dieu kien thj tru6ng va hog dUng cita COng ty.
Rtii ro tai chinh bao g6m riu ro thj tnrtmg va rid ro thanh khoan.
Rui ro thj truirng
Hog Ong Unix doanh cira Cong ty se chjurtli ro thitnr6ng, bao Om rut ro t9 gia, rig ro lai suit, nii ro ve gia hang h6a, rut ro tin dyng va cac rat ro ye gia khac, nhu ce phieu.
U Rui ro v• 07, gib
1111 Cong ty se chju rui ro khi c6 sit bien dUng ve tS, gia hei doai lien quan den cac hog dung kinh doanh cite Ging ty khi C6ng ty mua va ban cac loai hang h6a bang cac loai ngoai tit khac yeti ding tien hach town ke town cita C6ng ty . Cong ty quan 15, raj ro t9 gia thong quan viec xem xet tinh hinh thj truing hien tai va dy
■ kien khi C6ng ty c6 ke hoach mua ban hang hea trong tuong lai bang ngoai COng ty chua sir dyng bit kSicang cy tai chin)) phai sink do phong ngira rut ro ngoai te.
Rui ro suit
Tiu ro lei sat cira Ung ty chit yeti lien quan den cac kho1n den girt va cac khoan vay. C6ng ty chiu rut ro khi lAi suit bien dOng. Rui ro nay se do C6ng ty quan ly bAng cach duy trt a mirc du hop ly cac khoan tien gfri, tien vay yeti lai suit c6 djnh va lAi sat the n6i, phan tich tinh hinh canh tranh ten thj tnrbng, theo doi sit bien dUng cira nen kinh to trong nuac va the giai de c6 duoc cac lei suit c6 loi cho COng ty va sir dyng cac don bay tai chinh hieu qua.
111 Rzii ro vi gia hang hoa
Cling ty mua hang h6a a phyc vv hog dUng kinh doanh, nen C6ng ty se chju rut ro tit viec thay dei gia • ban cira hang h6a. Cong ty quan ly red ro hang h6a bAng viec theo dOi va phan tich th6ng tin lien quan den
thj truing hang h6a ma Cong ty kinh doanh nham myc Bich phyc vv cho thiri diem mua ban hang h6a, ke hoach kinh doanh va xac djnh Binh miic tin kho hop 1S,. Cong ty chtra sir dyng cac cling cy tai chinh phai sinh de pheng ngth cac rid rove hang hea.
Rzii ro tin dyng
111 Rui ro tinh ding la rut ro ma met ben tham gia trong met dog cv tai chinh hoar met hop d6ng ma khArh hang khong thvc hiun nghia vv can mink, nen lam cho C6ng ty bj ton that ye tai chinh. Cong ty se chin rui ro tin dung chi yen d6i yeti cac khoan phai thu tir khach hang va tir hog eking tai chinh, nhu tien girl ngan hang.
S Doi yen cac khoan phai thu khach hang: Cong ty quan ly rib ro ded yen cac khoan phai thu dya ten cac chinh sach, thti tic kiem soar ding nhu dy pheng no phai thu kh6 del C6ng ty theo dOi chat the cac khoan phai thu, phan tich tinh hinh tin ding cita timg khach hang tai timg theri diem.
Doi yeti tien girl ngfin hang: Cong ty duy thyc hien gin tien tai cac ngfin hang ma °Ong ty danh gia la c6 uy tin va c6 quan h¢ 11u nam vOi C6ng ty.
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33. CONG CV TAI CHINII (TIE!' THEO)
Quin lf rai ro thanh khoin
Day la riu ro khi Ging ty gip kh6 khan trong vied &tic hie n cac n&hla vu tai chinh do thieu v6n, chi yell la do cac tai san tai chinh va cing nq phai tra tai chinh co cac thtri diem dao han khac lahau..Tinh thanh khoan dugc Con* ty quanlj, nham dam bao mud phti trOi gift Ong nq den han va tai san den han trong nam mix c6 the dugc kiem soft dai vai s6 van ma Cling ty tin rang co the tao ra tong nam do. Chinh sach cia Cong ty la theo ddi thutyng xuyen cac yeu au ye thanh khoan hien tai va du kien tong tuong lai nham dam bao Cong ty duy in dti mirF du phang tien, cac khoan tuong throng tien„c4c khoan vay va di v6n ma cac chi sO hft cam ket gop nham dap img cac quy djnh ye tinh thanh khoan ngan han va dai hint
Cic bang duai day trInh bay chi ti6t cac mit ciao han theo hgp ding can lai deli vai tai san tai chinh va ding ng tai chinh phi phai sinh va thtri han thanh toan nhu di dugc them thuen. Cac bang nay dugc trinh bay dua tren clang tin chua chi& khau cia tai san tai chinh va clang tin chua chiet Ichau cia cong nq tai chinh tinh theo n&ay sem nhat ma Cong ty phai tra. Vic trinh bay thong tin tai san tai chinh phi phai sinh la can thiet de hieu dugc vied qu,An ly riu ro thanh khoan cia C6ng ty khi tinh thanh khoan dugc quan ly ten ca sa cOng nq va tai sin thuan.
Tyr 1 nim tor xuong
Trill 1 nam din 5 nam
Tree 5 nim Cong
TOi ngiy 31/12/2017 VNTD VND VND VND
Tien vi cac khoan tuong throng 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 Daxi to dai han 85.191.000.000 - 85.191.000.000 Tai sin tai chinh khac 5.000.000 222.967.177 227.967.177
2.041.445.328.808 85.413.967.177 2.126.859.295.985
Vay va nq 1.239.524.296.904 1.239.524.296.904 Phai tra ngu6i ban, phai tra khac 475.700.897.024 896.854.890 476.597.751.914 Chi phi phai Ira 50.496.307.422 50.496307.422
1.765.721.501350 896.854.890 - 1.766.618356.240
Chenh I(:'ch than]] khoin ring 275.723.827.458 84.517.112.287 360.240.939.745
Tin 1 nim trio. Tren 1 nim Tren 5 nim COng xuong den 5 nim
Tai ngiy 01/01/2017 Tien va cac khoan tuong bong 492.868.831.670 492.868.831.670 Phai thu khich hang, phai thu khac 473.626.287.128 473.626.287.128 Dau to dai han 35.191.000.000 35.191.000.000 Tai san tai chinh khac 109.081.254 10.000.000 119.081.254
966.604.200.052 35.201.000.000 - 1.001.805.200.052
Vay va nq 415.675.480.184 415.675.480.184 Phai tra ngutri ban, phai tra khac 536.334.058.981 967.672.765 537.301.731.746 Chi phi phai tra 9.130.211.630 9.130.211.630
961.139.750.795 967.672.765 962.107.423.560
Chenh lech thanh khoin ring 5.464.449.257 34.233.327.235 39.697.776.492
Ban Tang Giam d6c dinh gii mic tip trung rw ro thanh khoan o mirc thap. Ban Tang Giam datc tin tuong rang Cong ty CO the too ra du nguOn tien de dip hag cac nghia vu tai chinh khi den han.
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Nguyen Trf Dung Tong Gam dOc Ha NOi, ngay 27 thing 03 nom 2018
Nguyen Ngt-ic Son TrAn Quoc Tan Ke tan truirng
Nguiri 14p
CONG TY CO PHAN WEN THONG - TIN HOC BUU DIN MAU SOB 09 - DN 158/2 ph6 H6ng Mai, phu6ng Quynh 1,6i, quAn Hai BA Tnmg, Ban hanh theo Thong to se 200/2014/TT-BTC Thanh gh6 Ha N6i, Viet Nam ngay 22 thong 12 nom 2014 cOa B6 Tai chinh THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Ccic thziyit minh nay la mot ba phan hcrpo thanh va can duvrc doe clang then veri Bao coo tai chinh rieng kem theo
34. THONG TIN KHAC
Theo Nghj quyet s6 015/2017/NQ-DITDCD ngay 11 thong 5 nAT. 2017 cAa Dai h6i deng co (tong Cong ty, Dai h6i deong co Tong thong qua chti tnrcmg va ke hoach dua co phieu cAa COng ty len clang 147 niem yet, giao dich tren SO giao dich chimg khoan thanh phi) H6 Chi Minh. Uy quyen cho H6i ding QuAn trj thgc hien cac thA tuc phap ly de dua co phieu cua C8ng ty them yet ten thj truong chimg khoan theo dung quy djnh phap luAt
Den ngay lAp Bao coo tai chinh nay, C6ng ty dang lam viec voi cac ben to van a chuAn bi dua c6 phieu cua Cong ty niem yet tren thi =bug Chung khoan trong thiri gian tai.
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