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Chi tiet: Bin buon may m6c, thiet bi dien, vat lieu dien may phat dien, rang co dien, day dien vi thiet bi !chic &mg trong mach dien; • Lip dat he tilting dien; • Sin xuat thiet bi truye
CONG TY CP WEN THONG - TIN HQC BUU DIgN m5u so B 01 - DN 158/2 HOng Mai, Hai Ba Tr:mg, Ha NO (Ban hanh theo Th6ng ter s6 200/2014/TT-BIC ngay 22/12/2014 cua BO Tai Chinh) BANG CAN DOI KE TOIS.N HOP NHAT TA' NGAY 31 THANG 12 NAM 2019 Don vi tinh: ddng TT TM sin M s ‘.- Thuyet S8 cuoi !tam So du ram minh 1 2 3 4 5 A TAI SAN NGAN HAN 100 2.036.453.833.283 1.846.106.396.807 (10110+120+130+140+150) I Tien vi cic khoin twang throng Hen 110 4 368.834.002.130 206.071.495.307 1 Tian 111 83.534.002.130 34.802.595.307 2 Cic khoin tucmg duang tin 112 285.300.000.000 171.268.900.000 II Cic khoin du tir di chinh ogin him 120 - - 1 Chimg khoin kinh doanh 121 - 2 Dv phong giam gii chimg khoin kinh doanh 122 - - 3 Diu to nim gig an ngiy din han 123 - - III Cic khoin phii thu ngin hap 130 1.380.287.070.497 1.123.808.803.201 1 Phai thu ngim him khich hang 131 5 1.368.393.134.078 1.103.713.036.437 2 Tri fru& cho ngutri bin ngin han 132 6 7.072.705.063 17.417.179.92 4 3 Phai thu n6i b6 ngin hp 133 - II - 0 4 Phil thu theo tien (18 hqp clang xiy clung 134 - 5 Phil thu ye cho vay ngin han 135 - - 6 Phil thu nglisi Ilan khic 136 7 4.821.231.356 3.476.910.867 7 Dv pheng phai thu ngin han kh6 dei (*) 137 8 - (798.324.024) 8 Tii sin thiau chat VT 1j, 139 - - IV Hing an kho 140 9 284.187.295.881 514.978.201.219 r 1 Hang tan kho 141 285.446.268.894 516.245.454.987 2 Dkr phong giam gii hang tan kho (*) 149 (1.258.973.013) (1.267.253.768) V TM sin ngin han khic 150 10 3.145.464.775 1.247.897.080 1 Chi phi tri trink nein han 151 2.349.409.543 1.162.029.635 2 Thus GTGT dinyc khiu ft* 152 796.055.232 85.867.445 3 Thue va cac khoin phai thu Nha nuoc 153 - - 4 Giao dich mua ban lai trai phieu Chinh phi 154 - - 5 TM sin ngin han khic 155 - - B TAI SAN Did HAN 200 159.286.833.103 166.301.899.774 (200=210+220+240+250+260) I Cic khoin phii thu dii han 210 323.951.299 320.159.599 1 Phai thu dii han cia khich hang 211 - - 2 Tra truck cho ngu&i bin dii han 212 - - 3 V6n kinh doanh 6 don vi trtrc thuOc 213 - - 4 Phai thu n8i Ix) dii han 214 - - 5 Phil thu ve cho vay dai han 215 - - 6 Phil thu dai him khic 216 7 323.951.299 320.159.599 7 Dv pheng phai thu dai han kh6 d6i (*) 219 - - II TM sin c6 djnh 220 114.380.534.964 120.490.690.867 1 TM sin c6 djnh Mb hinh 221 11 40.315.686.940 46.425.842.843 - Nguyen gia 222 177.791.618.273 190.560.146.044 - Gici tri hao mon hip ki (*) 223 t '37.475.931.333) (144.134.303.201) 2 TM sin c6 djnh thus tai chinh 224 - - - Nguyen gici 325 - - - Gia tri hao mon luji ki (*) 2?6 - - 3 TM sin c6 djnh v8 hinh 227 12 74.064.848.024 74.064.848.024 Page 1 - Nguyen gia 228 81.024.027.224 81.024.027.224 - Gia trj hao mon luy ki (*) 229 (6.959.179.200) (6.959.179.200) HI Bit dung sin du tu 230 - Nguyen gift 231 - - - Gia tri hao man lay 1(6 232 IV Tai sin da dang dai ban 240 - 2.622.001.494 r- 1.661.525.936 1 Chi phi dm xuit, kinh doanh d6 dang dai hp 241 13 - - 2 Chi phi xi), dung co ban da dang 242 14 2.622.001.494 V Cic khoin du hr di chinh dai ban 25t1 40.203.656.000 1.661.525.936 1 Diu tu van cong ty con 251 10 40.711.363.939 2 Diu hr vao c8ng ty lien doanh, lien ket 252 - 3 Diu tu g6p yin vao dan vj khic 253 Thuyet - - 4 Dv phong diu hr tii chinh dai han (*) 254 mink -, 41.191.000.000 22.294.319.877 5 Diu tu nim giit den ngay dao han 255 15 (987.344.000) 18.491.000.000 260 16 - VI Thi sin dal ban khic 261 17 1.756.689.346 (73.955.938) 1 Chi phi tra tru6c dai han 262 18 1.756.689.346 - 2 Tai sin thug thu n.hip hoin Jai 263 - 3 Thiet bi, vitt tu, phi tang thay the dai han 268 19 - 3.118.159.433 4 Tai sin dai han khac 269 20 - 3.118.159.433 5 Lqi the thtrang mai 270 - 19 2.195.740.666.386 - CQNG TAI SAN (27100+200) Ma so - SO cuoi nim - TT Nguon von 300 - 310 1.506.634.043.708 2.012.408.296.581 C Nq PHAI TRA (300=310+330) 31i 1.498.650.981.387 I Ni7 ngin ban 312 SO can k9 1 Phil tra cho ngurbi ban ngin han 313 467.098.744.231 2 Ngutri mua tra tien truOc ngin han 314 34.990.426.515 1.374.266.091.462 3 Thue va cac khoan phai Op Nha nuac 315 38.669.406.515 1.359.596.014.664 4 Phai tra ngutri lao Ong 316 41.817.855.265 5 Chi phi phai tra ngin han 317 37.338.306.844 463.263.706.601 6 Phil tra nei bt) ngin hp 318 38.222.124.100 7 Phai tra theo hen (10 hqp ding xiy c,mg 319 - 13.540.884.235 8 Doanh thu chua thvc hien ngin han 320 - 56.807.658.379 9 Phil tra ngin han lchac 321 540.465.956 53.081.648.300 10 Vay va nq thug tai chinh ngin han 322 7.719.547.210 - 11 Dv phang phiti tra ngin han 323 829.797.961.309 - 12 Qu9 khen thtremg, phitc lqi 324 26.554.065.669 1.284.761.284 13 Quy binh en gii 330 14.124.201.873 6.505.353.020 14 Giao djch mua ban lai trai phieu Chinh phi 331 - 706.823.202.499 II Nty did hen 332 - 8.284.822.372 1 Phai tra ngu6i ban dai han 333 7.983.062.321 11.781.853.874 2 Ngtrbi mua trit tien try& dai han 334 - - 3 Chi phi phai tra dai han 335 - - 4 Phil tra nOi LIU ye thin kinh doanh 336 14.670.076.798_ 5 Phai tra n(ii b8 dai han 337 - 6 Doanh thu chtra thrc hien dai han 338 - 7 Phil tilt dai ban lchac 339 - 8 Vay vi nq thus tii chinh dai han 340 - - 9 Trai phieu chuyen dei 341 - - 10 C6 phieu uu dal 342 1.233.310.665 1.125.672.765 11 Thue thu nhip hoin tai phai tra 343 - 12 Dv phong phai tra dai han - - 13 Quy phat trien khoa hoc vi ang nghe - - - - 1.749.751.656 8.544.404.033 5.000.000.000 5.000.000.000 Page 2 D NGUON VON CHU Sti Hfru 400 I 689.106.622.678 638.142.205.119 (400=410+430) 638.142.205.119 410 21 689.106.622.678 321.850.000.000 I V6n chi s* hihi 321.850.000.000 1 V6n g6p cis ch6 so heru 411 321.850.000.000 - C6 phieu ph6 thong c6 quyen bleu quyet 2.512.000.000 - CA phieu uu dai 41Ia 321.850.000.000 2 Thang du v6n c6 phin 96.915.896.964 4116 3 Quyen chon chuyen ai trai phieu 216.864.308.155 412 2.512.000.000 123.912.278.526 4 Vim Ichk caa chi so Wu 92.952.029.629 5 C6 phieu quy 413 6 Chenh lOch dank gia lai tai sin - 7 Chenhl8ch tY gia h6i doll 414 8 Quy du tu phat thin 2.012.408.296.581 9 Quy h6 fro sap xep doanh nghiep 415 10 Quy khk thu6c von chi so frau 11 Lqi nhuan sau thug chlra Phan ph6i 416 - LNST chua phin ph6i IJK den cuOi ky than 417 - LNST chua phan ph6i ky nay 12 Nguen von du tu Lay dung co ban 418 96.915.896.964 13 Lqi ich c6 dOng kh8ng kiim soit H NguOn kinh phi va quy khac 419 1 Nguen kinh phi 2 Nguen kinh phi da hlnh thanh TSCD 420 r CQNG NGUON VON (443004-400) 421 267.828.725.714 421a A 177.011.036.156 42 lb 90.817.689.558 422 429 430 - 431 432 440 2.195.740.666.386 Lap, ngay dicing 01 aim 2020 Nguoi lap bieu Ke toin truieng 0683374 ng giam doc TRAN QUOC TUAN 11111.1••••• • 0 CoNG TY z CO CA Vitti 1, 1 TIN Ii C DIEN NGUYEN NGOC SO'N NH HAI "?' ?,t CONG TY CP VAN THONG - TIN IIQC BUU DIf.'N (CT-IN) Mau so B 02a - DN 158/2 Thing Mai, Hai Ba Ming Ha Ndi (Ban hanh theo Thong ttr s6 200/2014/TT-BTC BAO CAO KO QUA MAT BONG SAN XUAT ngay 22/12/2014 dm BO Tai Chinh) (Dang day 90ANH HOP NAT Qu5, 4 htirn 2019 CHI TIEU Nia so niu)et (juS 4 Las, k6 tit d u ram mint' 1 Min 2019 Nam 2018 Nam 2019 Nam 2018 1 Doanh thu ban hang va 2 3 4 5 cung cap dich N til 01 22 6 7 2 Cic khan gkiin trir 02 23 3 Doanh thu thugn ye BH 10 1 1.451.683.814.897 955.860.359.476 2.270.392.613.529 2.367.476.184.403 va c/c DV (10=01- 02) 11 24 4 Gia v6n hang ban 20 303.431.252 12.430.800 917.490.489 29.415.585 S Lqi nhuan g6p ve BH va c/c DV (20=10-11) 21 25 1.451.380.383.645 955.847.928.676 2.269.475.123.040 2.367.446.768.818 6 Doanh thu hoot &long tai 22 26 chinh 1.313390.348.790 886.961.807.335 2.055.349.314.907 2.189.457.530.493 7 Chi phi tel chinh 137.990.034.855 68.886.121.341 214.125.808.133 177.989.238.325 1.295.876.833 17.213.586.636 31.400.194.898 56.063.047.008 13.522.389.617 11.804.456.095 44.674.765.871 64.985.148.770 - Trong d6: Iii vay phdi trd 23 10.466.138.302 11.610.670.853 35.051.296.194 48.793.573.924 8 Lai (16) trong cong ty 24 1.624.766.749 5.334.342.690 lien ktt lien doanh 6.070.752.330 7.396.990.537 29.855.070.951 65.786.459.725 9 Chi phi ban hhng 25 27 27.811.026.555 41.403.659.786 101.218.028.991 27.835.627.441 39.994.195.350 53.345.664.722 7.363.027.355 10 Chi phi quilt ly doanh 26 27 3.794.375.786 nghl.p 70.116.868.075 106.101.912.652 65.226.209 4.197.380.591 33.123.704 6.535.436.267 7.297.801.146 11 Lqi nhuAn thugn thr 30 1.153365.579 3.761.252.082 1.700.905.790 108.515.830.137 hoot Ong kinh doanh 3.044.015.012 4.834.530.477 15.563.800.508 43.755.447.432 12 Thu nh9p lank 31 73.160.883.087 110.936.443.129 92.952.029.629 6.362.018.621 13 Chi phi bilge 32 15.477.259.541 - 20.118.753.571 - - 14 Lqi nhuan khfic (40=31- 37.393.428.811 32) 40 57.683.623.546 90.817.689.558 15 Tdng 10 nhu(in try& 50 thus (50=30+40) 16 Thu6 thu nh#p doanh 51 28 nghi#p hi#n Minh 17.Chi phi thu6 TNDN 52 heal' lai 18 Lqi nhu#n sau thui TNDN(60=50-S1-S2) 60 19 Lai co ban tren cd phial 70 29 1.792 1.162 2.822 2.888 20 Lai suy gain tren cd 71 phieu (*) a 0,0 thang 0.1 neon 2020 Ngutri lap biu Ke toan Inning TRAN QUOC TUAN NGUYEN NGQC SOW Page I CONG TY CP VIEN THONG - TIN HQC BUU DI) N Mau s6 B 03-DNA-IN 158/2 H6ng Mai, Hai Bit Trung, Hi Nqi (Ban hanh theo Th6ng tu s6 200/2014/T1-BTC nay 22/12/2014 dm B6 Thi Chinh) BAO CAO LUV CHUYEN TIEN TE HOP NHAT (Theo phsrung phdp gidn dip) (Nam 2019) CHI TIEU MA so Ntim 2019 Nim 2018 1 Ltru chuyin tiin th• host d kinh doanh 1 Lpi nhupn trudc thin 01 110.936.443.129 108.515.830.137 2 Dam chink cho cdc khan - Khiu hao TSCD vi BDSDT 02 10.009.817.761 10.207.383.398 (93.529.829) (2.745.725.00a - Cic khoan do ph6n 03 (500.366.659) (2.437.624.771) - (Lii), 16 chinh lechgt3, -g ia hli doai do danh gia kti cic khoan msc tien t c6 04 g6c ngotti to - (Lii), 16 to host dOng du tu 05 (28.451.578.6%) (55.735.490.180) 35.051.296.194 48.793.573.924 - Chi phi lii vay 06 - 126.952.081.900 - Cac khan di tu chinh khic 07 (241.509.996.109) 106.597.947.501 133.445.000.790 3 Lgi nhulin 1k hops ding kink doanh tnrdc thay di1 tt has 4 tg 08 234.418.261.411 (188.543.524.641) (19.304.744.426) (88.682.107.550) - (Ting), giant cac khohn phai thu 09 - (TAng), giarn hang t6n kho 10 - Ting, (giant) cac khoan phai tra °thong ke lii phai tra, thug thu nhOp 11 doanh nghiep phai nOp) -Tang), giant chi phi tra Mr& 12 174.090.179 810.884.235 - - (Ting), giam chting khoan kinh doanh 13 (34.850.294.784) (9.664.717.521) (50.044.031.051) - Tien lii vay di tra 14 (33.598.577.992) 2.299.820.291 - Thue thu nhip doanh nghiep di nO 15 (8.849.240.733) (8.995.741.360) 49.665.260.208 (129.010.150.068) 7Tan thu khac tit host dOng kinh doanh 16 - Tien chi khic cho host dOng kinh doanh 17 Luu chuyin din thuan 0 hops Ong kink doanh 20 II Luu chuyin lien th host dOng din tu 1 Tien chi de mua Am, xily dog TSCD vh cac TSDH khitc 21 (3.235.412.809) (4.138.372.618) 339.973.488 1.543.059.091 2 Tien thu tar thanh15,, nho;mg bin TSCD va cic TSDH khac 22 - (3.067.200.000) - 3 Tien chi cho vay, mua cac Ong cu no ciut don vj khic 23 - 25.202.927.126 - 4 Tien thu hal cho vay, ban lai cac Ong cu nq cha don vi khic 24 19.240.287.805 51.275.384.736 5 Tien chi du tu g6p v6n van don vj khic 25 48.680.071.209 6 Tien thu h6i dAu to Op v6n vao don vj khac 26 7 Tien thu lii cho vay, c6 rim vi Iqi nhuin duqc chia 27 Lau chuyin din thutin it hops Ong au tw 30 III Luu chuyin tien tlr host (Vag tai chinh 1 Tien thu W that hanh co phi u, nh(in v6n g6p cua Chu so h0u 31 - - Y.-D'i n tra Iai v6n gOp cho cic chh s6 heu, mua lai c6'-p l4T1.-c-h-a-doanh nghiep 32 di phut hanh 3 Tien thu ttY di vay 33 1.243.389.562.361 1.784.882.949.170 (1.117.347.603.551) (2.269.659.043.575) 4 Tien tra nq g6c vay 34 (32.185.000.000) - 5 Tien tra nq g6c thus tai chinh 35 93.856.958.810 (37.154.887.250) 162.762.506.823 (521.930.981.655 6 CO tOc., Iqi nhuin di tra cho chi so hfru 36 206.071.495.307 (602.261.060.514) 808.323.249.253 LIM churndin thuan it hops Ong till dtinh 40 - 368.834.002.130 9.306.568 Lira chuyin lien thuin trong nim (50 = 20 + 30 + 40) 50 206.071.495.307 Fan via twang throngdin du nim 60 Anh huong dm thay obi tYgia,h6-i d-o-aiiuyl cl i ugoai te •61 Win vi twang during tien cu6i nim (70 = 50 + 60 + 61) I 70 Npriri lap bleu trutmg TRAN QUOC TUAN NGUY(N NON SON Page I CONG TY CP VIEN THONG — TIN HQC BUD DIEN Mau so B 09a - DN 158/2 Pho Hong Mai, Hai BA Tnmg, Ha NOi (Ban hinh theo Thong tu s6 200/2014/TT-BIC Ngay 22/12/2014 dm Bc) TAi chinh) BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT CHQN LQC Q4 4 nam 2019 1 THONG TIN KHAI QUAT Hinh thirc sir him van Cling ty Co phan Vien thong - Tin hoc Buu dien (g9i tit la "Cong ty") &roc thanh Ifip theo Giay chimg nhfin clang 1(9 doanh nghiep so 0100683374 cap Ian dau vac) ngay 12/12/2001 vi stia dai Ian 16 vio ngay 24/09/2018 do SO Ke hoach vi pau tu thinh ph6 Hi Ncji cap Win dieu le ctia Cong ty 321.850.000.000 VND Tang s6 lao Ong trong Cfing ty Tang so lao Ong trong Cong ty tai ngay 31/12/2019 IA 485 nguiri tai nay 31/12/2018 IA 489 nguiri) Nginh nghe kinh doanh • Sin xuat thiet bi truyen thong; • Sira china thiet bi lien lac; • Sira chaa may vi tinh va thiet bi ngoai vi; • Lap dat he thong cap, thoit nuac, 16 mai va dieu hba khOng khi; • Bin buOn may m6c, thiet bi phu tang may khic Chi tiet: Bin buon may m6c, thiet bi dien, vat lieu dien (may phat dien, (rang co dien, day dien vi thiet bi !chic &mg trong mach dien); • Lip dat he tilting dien; O • Sin xuat thiet bi truyen thong: Sin xuat cac thiet bi trong nginh truyen hinh, dau tu san xuat thiet bi vien thong, intemet, san xuat trong vtrc vien thong; 2 • Bin buOn thiet bi vi linh kien dien rii, van thong; 0 • Giio dgc khic chua &roc phan vio dau: Dio tao cong nghe vien thong, dio tao ding nghe thong tin; • Float dOng chuyen mon, khoa hoc vi along nghe khac chua duqc phan vio dau: Dich vu tu van, chuyen giao cong nghe trong linh vtrc van thong, cong nghe thong tin, he thong trung tam din lieu (Data center), cic thiet bi trong nginh truyen hinh, img dung cong nghe meri de san xuat thiet bi tlic;nt; tin, vie!' thong; • Xay dung cong trinh ky thufit dan clang khic: Xfiy dung ha tang vien thong, cic 114 thong trung tam di lieu (Data center), Xay lap ding trinh vien thong; • Kinh doanh bat Ong san, quyen sir clang dat thuOc chit sir huu, chit sir dung hoac di thue; • Kiem tra vi phan tich k9 thufit: Dich va Icy thufit do kiem phac va ding tac quirt 19 chat Wong mang vien thong; • Hoat Ong vien thong khic: Dai 19 kinh doanh dich vu img clang ten mang intemet va tan thong, dich va tu van trong linh vuc vigil thong, cung cap dich va trong linh vtrc vigil thong; • Hoat dung kien trim vi to van ky thufit c6 lien quan• Dich va ky thufit do kiem chat Itrong mang vien thong, thiet ke thiet bi bio ve (kh6ng bao gam thiet ke cong trinh), thiet ke mpg Ong tint' thong tin, bun chinh vien thong; • Cho thue may mac, thiet bi va (JO dung tau hinh khac: Dich va cho thue thiet bi van thong vi tin hoc; • Dich va he tro tang hqp: cung cap cic dich va; • Sin xuat khac chua phan vio dau: san xuat thiet bi bio ve; • Ban buon chuyen doanh khac chtra phan vio dau: Kinh doanh thiet bi bio ye; • Nghien ciru va phit trien thuc nghiem khoa hoc ttr nhien vi ky thu4t: Cung cap cic dich va nghien cuu cong nghe thong tin; Page 1 • San xuAt may vi tinh va thiet bi ngoai vi cua may vi tinh: DAu tu sin xuAt may tinh, san xuAt trong linh vuc tin hoc; • Lap trinh may vi tinh: DAu tu san xuAt san phim phan mem; • Tu van may vi tinh va quan tri he thong may vi tinh: Dich vu tu van trong linh vuc tin hoc, cung cap dich vu trong linh Arc tin hoc; • Hoot dung dich vu h8 trq kinh doanh khac cOn lai chua duqc phan vat) dau: Kinh doanh trong linh vuc vigil thong va tin hoc bao g6m ca xuAt nh'ap khAti nguyen vat lieu, vat tu, thiet bi he thOng d6ng bO trong rinh vuc vier' thong va tin hoc; • Hoat Ong h6 trq dich vu tai chinh chua duqc phan v;:° dan: Dich vu thanh toan Hoat dOng chinh • Ban buon thiet bi va linh kien dien tir, vien thOng; • Cho thue may m6c, thiet bi va dO dung hau hinh khac: Dich vu cho thue thiet bi vien thOng va tin hoc; • Dich vu ho trq tong hqp: Cung cap cac dich vu; • Hoat dOng dich vu h6 trq kinh doanh khic can 1ai chtra duqc phan vao dau: Kinh doanh trong linh vuc vien thong va tin hoc bao g6m ca xuAt nhap khau nguyen vat lieu, vat tu, thiet bi va he thong &sing bu trong linh vuc vien thong va tin hoc; Chu k3' san xult, kinh doanh thong thirarng Chu kS' san xuAt, kinh doanh thOng thu Ong cua COng ty dtrqc thuc hien trong th&i gian kh8ng qua 12 thing CAu trtic doanh nghiep Cong ty TNHH MTV Thanh toan Vien thong Tin hoc Btru diem La COnz ty con cua Cong ty Chi nhanh - C6ng ty CO phAn Vien thong Tin hoc Buu dien (Chi nhanh 1-16 Chi Minh): Hach toan d0c lap Chi nhanh Cong ty CO phan Vien thOng Tin hoc Buu dien tai Da Nang: Hach toan phi thuOc 2 NAM TAI CHINH, CHUAN MIX KE TOAN VA CHE DO KE TOAN AP DUNG Ky ke toil) Nam tai chinh cua Cong ty bit du ter ngay 01 thing 01 va ket thitc vao ngay 31 thing 12 Bao cao nay duqc lap cho kj, hoat dOng tir ngay 01/01/2019 den ngay 31/12/2019 Che (10 ke toil) ip dung C6ng ty ap dung cac Chuan muc Ke toan , Che d6 Ke toan doanh nghiep Viet Nam duqc ban hinh theo ThOng tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014, Th8ng tu so 202/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac thOng tu huo:!Ing din thuc hien ChuAn muc Ke toan dm Bu Tai chinh trong viec lap va trinh bay bao cao tai chinh hop nhat Tuyen bo ve viec tuin thii Chuin muc ke toan vi Che dp ke toan Ban TOng Giam dOc dam bao da tuan thti y'eu cAu cua cac ChuAn muc Ke toan , Che du Ke toan doanh nghiep Viet Nam duqc ban hinh theo Thong tu so 200/2014/TT-BIC ngay 22 thing 12 nam 2014, Th6ng tu so 202/2014/TT- BTC ngay 22 thing 12 nam 2014 ding nhtr cac th8ng to huerng din thuc hien Chuan muc Ke toan cua BO Tai chinh trong viec lap bao cao tai chinh hop nhAt Bao cao tai chinh hop nhAt kern theo khong nham phan anh tinh hinh tai chinh hop nhat, ket qua hoat Ong kinh doanh hop nil& va tinh hinh luu chuyen tien to hqp nhAt theo cac nguyen tAc va th6ng le ke toan duqc chap ratan chung tai cac ntr6c khac ngoai Viet Nam Page 2 3 TOM TAT CAC CHINH SACH ICE TOAN CHU YEU Sau day IA cac chinh sach ke toan chi yeu dugc Cling ty Ap dung trong viec 15p Bao cao tai chinh hqp nhit: u &c tinh Viec lap Bio cao tai chinh hqp nhat wan thu theo cac Chuan mutt ke wan, Che de ke toan doanh nghiep Viet Nam va cac quy djnh phap ly ci lien quan den viec 15p va trinh bay Bao cao tai chinh hop nhat yeu cat' oh Ban Ting Giam dic phai cb nhang uerc tinh va gia djnh anh hying den s6 lieu bao cao ve cac ding nq, tai san va viec trinh bay cac khoan cling nq va tai san tiem tang tai ngay 15p Bao cao tai chinh hqp Mat cling nhu cac so lieu bAct cao ye doanh thu va chi phi trong suet nam tai chinh Dinh gia va ghi nh'on theo gil tri hqp lY Theo quy djnh cua Lu5t Ke toan da ci hieu ltrc tit ngay 01 thing 01 nam 2018, trong di bao gem quy dinh ve danh giA va ghi nh5n theo gia tri hop 1y, tuy nhien chua cu huerng din cu the cho van de nay; Theo do, Ban Tong Gam dic da xem xet va Ap dung nhu sau: a) Cong cu tai chinh dugc ghi nhOn va dcinh gici Iii theo gia tri hqp 15, tren ca sa gici gd' c frit di cac khoan du phong can trich lap (neu co) theo quy dinh hien hanh; b) Cac khoan muc tijn to co goc ngoai to duqc danh gici theo gici giao djch flux d; c) Doi vii tai san va nq phai tra (ngoai cac myc a va b tren day) Cling ty khong co ca sa cue xac dinh dugc gia tri mat each clang tin cciy do dO Cong ty clang ghi nkin theo gia g6c Ca sa hqp nhtit bao cao tai chinh Bio cao tai chinh hqp nhat bao gem bao cao tai chinh ceia Cong ty va bAo cao tai chinh cua cac cling ty do Cong ty kiem soit (cac cling ty con) dugc 15p cho den ngay 31/12/2019 Viec kiem soar nay dat duct khi Citing ty co !chi nang kiem soar cac chinh sAch tai chinh va hoat ding cua cac cling ty nhOn dau to nham thu duqc lqi ich tir hoat Or dOng cua cac ding ty nay ;6 IC& qua hoat Ong kinh doanh cua cac Ong ty con duqc mua loi hoac ban di trong nam dugc trinh bay trong Bao cao atti ket qua hoat Ong kinh doanh hqp nhat tir ngay mua hoac cho den r,g4 bán khoan dau to o COng ty con do M Trong truing hqp can thief, bao di() tai chinh hqp What dm cac cling ty con duqc dien chinh de cac chinh sich ke Wan dugc dp dung tai Cong ty va cac cling ty con la giOng nhau Tit ca cac nghiep vu va sa du gifra cac tong ty trong ding tap down duqc loci b6 khi hop nhat bao cao tai chinh Hqp What kinh doanh Tai san, cling nq va ding nq tiem tang cua cling ty con duqc xfic djnh theo gia tri hqp 1Y tai ngay mua cling ty con Bat ky khoan phi tri nao gift gia mua va tong giA tri hop lY cua tai san dugc mua dugc ghi nh5n la lqi the thucrng mai Bat kY khoan thieu but nao gift gia mua va tong gia tri hop ly cua tai san duqc mua dugc nghi nh5n vao ket qua kinh doanh hap nhat cua kY ice toan Oat sinh hoat Ong mua ding ty con Diu ter vao cling ty lien ket Cong ty lien ket la mgt ding ty ma Cling ty c6 anh huOng dfing ke nhung khong phai la cling ty con hay ding ty lien doanh cua Cong ty Anh huemg ding ke the hien 6 quyen tham gia dua ra cac quyet dinh ve chinh sach tai chinh va hoot ding dm ben nhAri diu hr nhung kh8ng c6 anh huirng.,,e kiem sok hoac ding kiem soar nhang chinh sach nay Page 3 Ket qua hoat dang kinh doanh, tai san va cong nq cua cttc cOng ty lien ket dugc hgp nhat trong bao cao tai chinh theo phuang phap yen chti sa ha.u Cac khoan gap von lien ket dugc trinh bay trong Bang can dei ke toan hgp nhat theo gia gOc duce dieu chinh theo nhang thay dOi trong phan yen gap dm Cling ty vao phan tai san than cua cOng ty lien ket sau ngay mua khoan dau tu Cac khoan to cea cling ty lien ket vtrgt qua khoan gap vim caa Cong ty tai cling ty lien ket do (bao gem bat ke cac khoan grip von dal han ma w thu : chat too thanh dau tu thuan cua Cong ty tai c8ng ty lien ket dO) khOng dugc ghi nhan Trong truing hop mat cong ty thanh vien cua Cong ty thi,rc hien giao dich vai met ding ty lien ket vai C6ng ty, chua thoc hien tuong ang vai phan gap von cua Cling ty vao cong ty lien ket, dugc loai trir khOi bao cao tai chinh hgp nhat Cling cu tai chinh Ghi nhy'n ban dim Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia gec cong cac chi phi giao dich co lien quan troc tiep den viec mua sam tai san tai chinh do Tai san tai chinh cua Cong ty bao gom tien, cac khoan Wan ducmg tien, cac khoan phai thu khach hang, phai thu khac, cac khoan ky quy, cac khoan dau tu tai chinh COng nq tai chinh: Tai ngay ghi nhan ban dau, cong nu tai chinh dugc ghi nhan theo gia gec cong cac chi phi giao dich co lien quan truc tiep den viec phat hanh cong nq tai chinh do Cong no tai chinh cua COng ty bao gem cac khoan phai tra nguai ban, phai tra khac, cac khoan chi phi phai tra, cac khoan no thue tai chinh, cac khoan vay Dinh gia lyi sau ghi nh{►n ban Au Hien tai, chua co quy dinh ve danh gia lai cling cu tai chinh sau ghi nhan ban au Tien va cac khoin twang citron tien Tien va cac khoan tuong ducmg tien bao gem tien mat tai quy, cac khoan tien girl khong kY han, cac khohn dau tu .0 ngan han, co kha nang thanh khoan cao, de dang chuyen doi thanh tien va it rill ro lien quan den viec bien clang gia tri 40 Cac khoin au ttr tai chinh 10 Cdc khan dim ttr nam Orr den ngity ddo hgn ifNE Cac khoan dau tu nam giti den ngay dao han la cac khoan tien girl c6 kY han 6 thing Dju trt vim cong cy van aia den of khdc DAu tu vao cong cu von dm don vi khac phan anh cac khoin dau tu cong cu yen nhtrng Cling ty khong co quyen kiem 'soat, ding kiem soat hoac c6 anh hulmg dang ke del vii ben diroc JAti tu Khoan dau hr vao cong cu vim cac don vi khac dugc phan anh theo nguyen gia trir cac khoan do phong giam gia dau tu Cdc khan (tau nr dal han khdc Cac khoan dau tu dai han khac bao gem cac khoan dau tu mua ce phan vai ty le nho han 20% von dieu l'e cua Clang ty Co phAn, cac khoan dau tu dai han kit& dugc phan anh theo gia gec Do phong giam gia cac khoan dau tu dai han thai diem dau nam trich lap theo quy dinh tai thOng to 228/2009/TT-BTC ngay 07/12/2009 SO lieu thai diem mai ky dugc trich lap theo cac quy dinh tai Thong tu se 48/2019/TT-BTC ngay 08 thing 08 nam 2019 ctia BO Tai chinh ve "Huang din viec trich lap va xir ly cac khoan do phong giam gia hang ten kho, tint that cac khoan diu tu, nq phai thu kho doi va bao hanh san phim, hang Ma, dich vg, cling trinh xay dung tai doanh nghiep" Page 4 Cic khoin phai thu va dir phong phii thu kh6 doi Cac khoan phai thu duqc trinh bay tren Bao cao tai cl.inh hop nhat theo gia tri ghi se cac khoan phai thu tir khach hang va cac khoan phai thu khac ding do phong nq phai thu kh6 dOi Do phong phai thu Ich6 doi cila Cling ty duqc trich lap theo cac quy dinh tai thong tu se 228/2009/TT-BTC ngay 07/1 2/2009 th&i diem 01/01/2019 Den 31/12/2019, Cling ty Ap dung theo thong to so 48/2019/TT-BTC ngay 08/08/2019 Theo d6, do phong phai thu kh6 doi dirge trich lap cho nhang khoan phai thu da qua han thanh town tir sau thing to len, hoac cac khoan thu ma nguai nq kh6 c6 kha nang thanh toan do bi thanh ly, phi san hay cac khO khan tucmg to Hang ton kho Hang ten kho duqc xac dinh tren ca se gia thip han giaa gia goc viá tri thuin co the thuc hien duqc Gia gee hang ten kho bao gem chi phi nguyen vat lieu bye tiep, chi phi lao dOng troc tiep va chi phi sin xuat chung, neu co, de co duce hang ten kho 6 dia diem va trang thai hien tai Gia xuet dm hang ten kho duqc xac dinh theo phucrng phap birth quan gia quyen Gia tri thuan c6 the thoc hien &Km duqc xac dint' bang gia ban arc tinh trir cac chi phi de hoan thanh ding chi phi tiep thi, ban hang va phan phei phat sinh Hang ten kho duqc hach toan theo phuang phap ke khai thutmg xuyen Do phong giam gia hang ten kho cua Cling ty duqc trich lap theo cac quy dinh tai thong to s6 228/2009/TT-BTC ngay 07/12/2009 thai diem 01/01/2019 Den 31/12/2019, Cong ty ap dung thong to s6 48/2019/TT-BTC ngay 08/08/2019 Theo do, Cling ty duqc phep trich lap do phong giam gia hang ten kho 18i thai, h6ng, kern pham chat trong truOng hqp gia tri thoc to cua hang ten kho cao han gia tri thuan c6 the thoc hien duqc tai thai diem ket thitc nien de) ke toan Thi sin co dinh hum hinh va khiu hao Tai san c6 dinh ht3•u hinh ducc trinh bay theo nguyen gia tth gia tri hao men 1u9 ke Nguyen gia tai san ce dinh hQu hinh bao gem gia mua va than be cac chi phi lien quan khac lien quan bye tiep den viec dua tai san vao trang thai sin sang sir dung Tai san c6 dinh halt hinh duqc khau hao theo phuang phap duang than dua tren thai gian huu dung uac tinh Deli TY •N voi nhang tai san Cong ty nhan do g6p yen thi Cong ty thoc hien trich khau hao dua tren gia tri con lai va thai gian 11111 sir dung con lai !Chung khau hao cu the hang nam nhu sau: ON Thai gian khau hao (S6 nam) Nha cira vat kien tritc 06 - 25 May mac thiet bi 03 - 05 Phucmg tien van tai 06 Thiet bi van pilling Tai san ce dinh khac 03 - 07 03 - 05 Tai san ce dinh v8 hinh va khOu hao Tai san c6 dinh vo hinh the hien gia tri quyen sir dung dat, Olin mem may tinh va duqc trinh bay theo nguyen gia trir gia tri hao mon lay ke Quyen sir dung dit dm Cling ty IA lau dai nen khong thoc hien trich khau hao Phan mem duce khau hao theo phuang pilaf) &Ong thing trong thai gian 03 nam Page 5 4 TIEN VA CAC KHOAN WONG DOING TILN SO ct 1.11 ky SO dau nam Tien mit 83.534.002.130 34.802.595.307 Tien giri ngfin hang 285.300.000.000 171.268.900.000 Cac Ichoin tuang duang tien (i) (i) Cac khoan tier' gai cO ky han tir 3 thing to xu6ng 368.834.002.130 206.071.495.307 LiLig SO ctOi tksi SO du nam 5 PHAI THU KHACH HANG 661.226.589.929 891.255.106.621 292.369.621.998 27.197.411.354 Tang Cling ty Ha tang mang 'cling Cong ty Vin thong Mobifone 1.420.898.555 21.344.206.081 Tr Ha tang mpg Mien Bic - CN TCT Ha tang mang 21.798.342.000 0 BQLDA dau to XD va mua sirn tap trung - BO tai chinh 10.283.109.100 0 Tong Cling ty Djch vu vin th6ng 31.340.579.600 0 Cong ty CO phan Co phan Djch vu Vigil th6ng IP 206.284.701.728 0 Tap down ding nghiep - vien thong quan dpi 143.669.291.168 Cfic d6i Wong khac 1.368.393.134.078 163.916.312.381 Lin 1.103.713.036.437 6 TRA TRI.reiC CHO NGUfl BAN NGAN H3N SO cuili ky SO dim nam 60.766.712 7.869.633.234 Cong ty "'NMI Phan ph6i Cong nghe Quang Dung 3.874.503.861 C6ng ty TNHH Ericsson Viet Nam 0 3.817.468.086 0 Cong ty Co phan Tap doin HIPT 919.867.740 919.867.740 2.104.551.000 0 Cling ty TNHH Vertiv (Viet Nam) 2.498.580.910 0 Cong ty CO phan Cling Nghe Tv DOng Tam Nhin 1.488.938.701 C6ng ty c6 phan cong nghe Elite 7.072.705.063 935.707.000 Cac d6i won khac 17.417.179.921 gitig So cuOi ky 4.821.231.356 SO nam 7 CAC KHOAN PHAI THU KHAC 3.476.910.867 418.356.164 Phil thu ngin han khfic 0 209.678.082 Lai du thu 0 Tien thu TNCN 200.401.003 Tam irng 0 1.198.964.769 Co ttic 0 Kji cuqc, kj, qu9 11.648.783 Cac khoin phai thu khac 4.190.825.406 11.648.783 Phil thu dai han 1.995.855.052 IC5, cuqc,l(-5, qu9 323.951.299 glut 323.951.299 320.159.599 5.145.182.655 320.159.599 3.797.070.466 Page 8 4 - rn (798.324.024) SI 0 C.1 r•- • • 0 = / 1"-•:05 - as: c`l Z 0 c,i ci 4 b •0 .c n.• r- Giatric6 the thu hei 979.229.777 2.202 1 65.043 1.222.935.266 1.0 15.346.480 3.000.489.067 trice the thu hei oo cs4 bao to • =-0•4=3 04 0 -= a s_ a - -r,:i^a - 5 a a = 'MI 00 0 -g g :E ;0' -z 1 • 2 1 0 x 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