Lam choyin din tit hoist dung din to - 1.. THONG TIN KHAI QUAT Hinh thirc so.. Chi tiet: Ban buon may m6c, thiet bi dien, vat lieu dien may phat dien, deng ca dien, day dien va thiet bi
CONG TY CP VIN THONG - TIN HQC BISU min s6 B 01- DN/HN /58/2 P.M3ng Mai, P.QuS•nh Lei, Q.Hai Ba Trtrng, TP.Ha Arai (Ban hanh then Tb8ng to s6 200/2014/TT-BIC nay 22/12/2014 caa BO Tai Chinh) BANG CAN DOI KE TOAN HOP NHAT TAI NGAY 31 THANG 03 NAM 2021 Dan vj tlnh: don 111.111.Pligr A uye' TT Tai san Ma so Thminkt SO cuOi nam 1 2 3 alli 4 A TAI SAN NGAN HAN 100 1.739.418.122.868 1.957.386.565.330 (100=110+120+130+140+1 50) Tien vi cic khoin twang doting den 110 4 208.287.699.468 294.570.106.822 1 Tien 111 155.078.619.187 114.570.106.822 2 Cac khoin twang duang tan 112 53.209.080.281 180.000.000.000 H Cie khoin din to tai chinh ngin lion 120 20.000.000.000 20.000.000.000 1 Cluing khofin kinh doanh 121 - - 2 Dv phong giam gii chimg khoin kinh doanh 122 - - 3 Diu to nim gift d6n ngiy dio han 123 20.000.000.000 20.000.000.000 HI Cic khoin phii thn ngin lion 130 1.207.517.184.389 1.087.787.512.269 1 Phil thu ngan han khich hing 131 5 1.159.296.225.951 1.065.876.516.017 2 Tri tru6c cho ngutri bin nem han 132 6 16.015.067.067 13.917.384.577 3 Phii thu nOi bO ngin hon 133 - - 4 Phii thu then din dO hop ang Ay digmg 134 - - 5 Phii thu vi cho vay ngin han 135 - - 6 Phii thu ng&n hon khic 136 7 32.205.891.371 7.993.611.675 7 Dv phong phii thu ngin han Ich6 doi (*) 137 8 - - 8 Tai sin thi6u ch6 xir IS, 139 - - IV Hing ton kho 140 9 293.697.033.827 521.539.478.676 1 Hang tin) kho 141 294.628.255.472 522.470.700.321 2 Dv phong giam gii hang thn kho (*) 149 (931.221.645) (931.221.645) V Tii sin nein bon khic 150 9.916.205.184 33.489.467.563 1 Chi phi tri tru6c ngin han 151 10 9.012.026.003 8.536.288.720 2 Thu6 GTGT doqc khAu MI 152 472.444.804 24.430.239.216 3 Thu6 vi cic khoin phii thu Nhi mr6c 153 431.734.377 522.939.627 4 Giao dich mua ban ki trii phieu Chinh phii 154 - - 5 Tii sin ngin lion !chic 155 - B TAI SAN DM HAN 200 200.266.461.178 203.360.037.625 (200=210+220+240+250+260) I Cic khoin phii thn dii hap 210 352.964.099 352.964.099 1 Phii thu dii han ctla khich hang 211 - - 2 Tri truer cho ngtroi bin dii hon 212 - - 3 V6n kinh doanh 6 don vj hoc thuOc 213 - - 4 Phil thu nOi bO dii him 214 - - 5 Phil thu vi cho vay dii hon 215 - - 6 Phil thu dii han khic 216 7 352.964.099 352.964.099 7 Dv phong phii thu dii hon Idi6 del (*) 219 - - H Tii sin c6 tljnh 220 136.585.831.203 139.082.019.918 55.223.711.125 57.442.788244 1 Tai sin c6 dinh hem hInh 221 11 - Nguyen gici 222 200.063.491.798 200.063.491.798 - Gia tri hao mon 14' ki (*) 223 (144.839.780.673) (142.620.703.554) 2 Tii sin c6 djnh thue di chinh 224 - - Nguyen gift 225 - - - Gib tri hao mon 1u5 ki (*) 226 - - Par I 3 Tii sin ce dinh vo hinh 227 12 81362.120.078 81.639.231.674 228 88.783.151.938 88.783.151.938 - Nguyen gib 229 13 (7.421.031.860) (7.143.920.264) - GO tri hao mon 1u5 hi (1 ) 230 14 231 - - III Bit Ong sin din tw 232 10 240 - Nguyen gii 241 Ilk 242 Thuvet - Gii tri hao min 1u9 ke 250 251 minh IV TM sin d& ding dai bon 252 15 16.318.130.913 16.729.267.566 253 16 - - 1 Chi phi sin xuet, lcinh doanh da dang dii han 254 17 255 18 16.318.130.913 16.729.267.566 2 Chi phi xiy chnig Cu bin der dang 260 19 41.191.000.000 40.799.282.000 261 20 V Cic khoin din te tili child' dii bon 262 - - 263 19 - 41.191.000.000 a06833; 1 Diu tu vim ding ty con 268 41.191.000.000 269 - (391.718.000) 2 Diu tu vao cong ty lien doanh, lien kit 270 - - ONG T 5.818.534.963 3 Diu tu gip yen vio don vi khic A 5.818.534.963 6.396.504.042 6pHA1 Ma so - 6.396.504.042 offiNc.m 4 Du pheng diu tu titi chinh dai Igut (*) 300 - gun* 5 Diu tu niim gilt den ngiy dao han 310 311 kING VI TM sin dii bon khic 312 313 1 Chi phi tri try& diti him 314 315 2 Tii sin thue thu nhap hoar lai 316 317 3 Thiet bj, vit tu, phi ding thay the dai han 318 319 4 Ili sin dii han khic 320 321 5 Lqi the thus ng mai 322 323 fl isiCk QNG TAI SAN (270=100+200)4P 324 1.939.684.584.046 2.160.746.602.955 330 , A 331 A A I { k TT _ Nguon von 332 S o cuoi 'tam 333 , So cumnam C Nq Pith TRA (300=310+330) 334 at 1.462.750.633.544 335 1.455.315.470.652 —I Nq ngin bon 336 1.224.475.819.959 337 1.217.126.794.020 567.579.967.539 1 Phil tra cho ngtrbi bin ngin han 338 58.970.099.653 2 Ngtrbi mua tra lien truck ngin han 339 515.289.170.526 6.391.326.398 3 Thue vii citc lchoin phai Op Nhit ntroc 340 26.643.079.534 32.123.768.012 4 Phai tra ngtrbi lao Ong 341 6.532.015.462 52.917.817.782 5 Chi phi phii tri ngin han 342 15.435.132.961 6 Phai tri nOi be ngin hon 31.038.766.747 - 7 Phil tra then den de hqp deng Ay dung - 8 Doanh thu chug durc hien ngin han - 116.767.051 9 Phiti tra ngin hon khic - 14.717.367.727 10 Vay vi nq thue tai chinh ngin hp 136.183.539 691.233.763.905 11 Dq phbng phii tra ngin hon 13.781.634.159 13.037.500.878 12 Qu9 khen thuemg, phtic lqi 583.008.062.908 18.227.091.707 13 Qu9 birth On gia 14.496.210.032 - 14 Giao djch mua ban 131 trai phieu Chinh phti 10.766.538.152 - II Nq did bon - 7.435.162.892 1 Phai tra nguoi ban did hon - - 2 Ngued mua tra den trtroc dal han 7.349.025.939 - 3 Chi phi phii tri dii han - - 4 Phai tri nOi bO ye v6n kinh doanh - - 5 Phil tri nei be dii han - - 6 Doanh thu chua thqc hien dal hen - - 7 Phai tra dii han khan - 1.147.800.665 8 Vay vi nq thue di chinh dai han - - 9 Trai phieu chuyen del 1.147.800.665 - 10 C6 phi& tru dai - - 11 Thue thu nhap holm 1oi phii ml - - 12 Du phong phai tra dai han - 6287.362.227 - 6.201.225.274 Page 2 13 Quy phat trait khoa hoc va cong ngha 343 D NGUON VON CHU SO ICJ 400 715.208.764.087 697.995.969.411 (401:410H-430) 715.208.764.087 697.995.969.411 321.850.000.000 321.850.000.000 I Win chfi sit hitu 410 21 321.850.000.000 321.850.000.000 V& g6p cfia chit so hitu 411 2.512.000.000 2.512.000.000 - Co phieu ph6 thong c6 quyin bitu quyet 41 la - Co phieu tru dai 411b 2 Than du von co phin 412 3 Quyin chon chuyen d6i trai phi6u 413 4 VOn khIc cfia chtl s6 htku 414 5 Co phieu quy 415 6 Chenh lach &nth gia loi tai san 416 7 Chenh 14ch tY gill Mil doai 417 8 Qusi db,u to phat tritn 418 96.915.896.964 96.915.896.964 9 Quy h8 trq sip xip doanh nghiep 419 293.930.867.123 1 276.718.072.447 276.718.072.447 N 10 Quy lchac dm& von chti sir Mu 420 208.695.157.660 ,1 17.212.794.676 68.022.914.787 4 11 Lqi nhuan sau thug chua phan ph6i 421 - , - LNST chua phin ph6i UK din cu6i kj, tusk 421a / s - LNST chua phan ph6i kj, nay 421b - 12 Ngu6n von diu to xay dung co ban 422 13 Lqi fch co din% lchang kiem scat 429 II Nguln kinh phi vu quy khsic 430 1 Ngu6n kinh phi 431 2 NguOn kinh phi dA hinh thinh TSCD 432 MEI CQNG NGUON VON (440=300+400) 440' 1.939.684.584.046 2.16(1.746:602.955 Nguroi 14p bi&I Ke Wan truirng Ha NQi, ngery 28 Mang 4 nal?: 2021 (K, hp ten) 110, hp ten) Wong gam dec clang dein) Yen 46i Wiiagd Page 3 CONG TY CO PHAN VIN THONG - TIN HOC BUU DIEN Mitt sit B 02a - DN/HN 15812 P.HOng Mai P.Qufrah L6i Q.Hat B4 Trtmg TP.116 N6i (Bel birth thee Thong to s6 20012014f1T-BTC ngiy 22/12/2014 caa BO Tii Chinh) BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT GICYA MEN DO (Deng dly dfi) Qu)51 nom 2021 CHI TIEU Thuve• t QIIY I LK tir diu n5m an cutii qus• tthy ' NIsl u', minh 4s "1.— ;.-ti-jri 1 :-Wks1 2 Mint nay NA in trtror NAm nay Min trm,c 3 1 Doanh thu bin !sang va cung cap dich Al 01 22 4 5 6 7 627.623.119.624 228.008.667.491 627.623.119.624 228.008.667.49 1 23 2 Clic khoin giam fri't 02 24 - - - - 25 3 Doanh thu thu,,t B-H va c/c DV (10=01- 10 26 627.623.119.624 228.008.667.491 627.623.119.624 228.008.667.491 021 27 4 Gia von hang ban 11 27 585.974.585.852 202.597.677.436 585.974.585.852 202.597.677.436 5 Lqi nhuen Op ve BH va c/c DV (210- 20 28 41.648.533.772 25.410.990.055 41.648.533.772 25.410.990.055 111 29 6 Doanh thu hoot dOng tai chinh 21 5.724.822.938 8.485.246.421 5.724.822.938 8.485.246.421 12.057.142.654 15.589.010.166 7 Chi phi tai chinh 22 8.937.710.686 15.589.010.166 12.057.142.654 11.312.668.954 - Trong 16: Lai vay phei i tra 23 - 11.312.668.954 8.937.710.686 - 5.940.208.530 3.150.017.551 8 Lai (18) bong dog ty lien ket lien doanh 24 8.963.881.431 - - 7.858.382.756 20.412.124.095 7.298.826.003 9 Chi phi ban hang 25 3.150.017.551 5.940.208.530 2.143.568.909 267.102.192 10 Chi phi Tian Ij, doanh nghiep 26 212.974.941 7.858.382.756 8.963.881.431 788.321.971 54.127.251 1.355.246.938 11 Lqi nhuen thdin ttl hoot dOng kinh doanh 30 20.466.251.346 7.298.826.003 20.412.124.095 8.654.072.941 3.265.075.240 12 Thu nh(ip khic 31 2.143.568.909 267.102.192 163.374.620 - - 13 Chi phi khic 32 17.201.176.106 788.321.971 212.974.941 8.490.698.321 14 Lqi nhutin Bac (431-32) 40 534 1.355.246.938 54.127.251 264 15 T6ng 147i nhuen truck thug (530+40) 50 8.654.072.941 20.466.251.346 16 Thui thu nh(lp doanh nghiep hien hanh 51 163.374.620 3.265.075.240 17.Chi phi thug TNDN hoan lei 52 - 18 Lqi nhuen sau time TNDN(60=50-51-52) 60 8.490.698.321 17.201.176.106 19 Lai co ban tren c6 phieu 70 264 534 20 Lai suy giam tren c6 phi& (*) 71 _ — _ „,_ Nprol lap bleu Kt than trtning tgyz 6C465F3}1.T g' o VIN THONG •TIN NGUYtN NGQC SON Page 1 CONG TY CP VIEN THONG - TIN HQC BUU DIEN Miu sO B 03-DN/HN Ng5 158/2 Pho H5ng Mai, P.Quknh L6i, Q.Hai Bit Tnmg, TP Ha NOi (Ban hanh then Thing tu so 200/2014/1T-BIC ngiy 22/12/2014 clia Bi Tii Chinh) BAO CAO LtrU CHUYEN TIEN Tt HOP NHAT (Theo phiron phip gun tiep) Qujr 1 ram 2021 CHI T1EU Ma SO Nim nay Nam ft-ink 1 2 3 4 L Lam chuyen tien t& hoot ding kinh doanh 1 Lpi niontin Thrtfrc true 01 20.466.251.346 8.654.072.941 - 2 Dan chink cho ctic khotin 2.496.188.715 (391.718.000) 1.922.494.511 - !Chau hao TSCD vi BDSDT 02 101.595.074 (2.595.704.098) - Cac khoan dv phong 03 (6.250.790.955) (8.407.971.629) 11.312.668.954 - (Lai), 16 chenh loch tjr gii h6i doii do dinh gii loi cric khoin 04 9.615.792.878 mvc tien to ci g6c ngooi to - (Lai), IS til hoot ding dau to 05 - Chi phi lii vay 06 - Cic khoin dieu chinh !chic (hoin nhap "Quy phat triOn khoa 07 hoc vi cong nghe") 26.037.319.058 10.885.560.679 3 Let nhuips tU holm thing kinh doanh truck shay doi vo.tn hat (96.292.020.957) 227.842.444.849 08 (99.667.299.006) Ong 102.231.796 - (Tang), giam cic khoin phii thu 09 184.669.482.381 (8.216.827.567) 32.013.979.86 - (Ting), giim hing t6n kho 10 (4.948.321.771) - Ting, (giam) cic khoin phii tri (Ching ki lai vay phii tri, thus 11 (212.142.117 CONG thu nhip doanh nghiep phai nip) COE-I Z EN THONG • - (Tang), giam chi phi tri tilt& 12 (1.006.86 BIN 01 - (Ting), earn chimg khoin kinh doanh 13 - Tien Lai vay da tri 14 (9.287.792.41 - Thue thu nhip doanh nghiip da nip 15 (15.561.294.238) - Tien thu khic to hoot ding kinh doanh 16 - Tien chi !chic cho hoot ding kinh doanh 17 (7.460.553.555) (2.210.837.668) 37.396.972.847 (12.639.885.475) Lau chuyin din than dr hog ding NM doanh 20 411.136.653 - H Lam choyin din tit hoist dung din to (10.000.000) 1 Tien chi de mua slim, xay chnig TSCD vi cic TSDH khic 21 (545.454) 2 Tien thu tar thank Ijr, nhuong bin TSCD vi cic TSDH 'chic 22 3 Tan chi cho vay, mua ak cong cAt nq cua don vj khic 23 4 Tien thu h8i cho vay, bin Iai cic Ong cv no, cask don vj khic 24 5 Tien chi diu tu g6p win van don vi khic 25 6 Tien thu h6i diu tu Op vin vio dan vj khic 26 - 7.831.552.851 7 Tien thu Ili cho vay, c6 tut vi lqi nhuin duqc chia 27 6.082.462.188 7.821.007.397 6.493.598.841 Lau chuyin din than tie hogt Ong dim toe 30 Page 1 III Luu chuyen tien tir boot dOng di chinh - - 1 Tian thu til phat bath c6 phi6u, nhOn vim gop ctia chu so hilt 31 - - 2 Tien tria lai vim g6p cho cfic chit so hthi, mua 10i c6 phi6u ctia 32 - _ doanh nghiep d'a phat hanh 3 Tait thu tit di vay 33 233.428.836.135 217.093.651.646 (341.654.537.132) (395.459.210.058) 4 Tien tri nq g6c vay 34 (21.947.278.045) - 5 Tien tri nq g6c thue tai chinh 35 (130.172.979.042) 16.282.172.940 (162.083.385.472) 6 C6 tirc, lqi nhuin di tra cho clul so hilt 36 (86.282.407.354) (166.902.263.550) 294.570.106.822 348.817.212.130 Luu chuyIn din than tic hogs diing td! chink 40 - - Lim chnyin tien thnin trong nam (50 = 20 + 30 + 40) 50 208.287.699.468 181.914.948.580 Tien va twang argon tien du nim 60 Anh lurOng ctia thay d6i tS, gia Nil dodi quy d6i ngoai to 61 Tien va twang throng Hen cu6i nim (70 = 50 + 60 + 61) 70 Ha NOi, ngay 28 thong 4 nam 2021 NGU.6ILAP ICE TOAN TRUONG GIAM DOC (10, h9 ten) (10, hp ten) ang ddu) tilfr4 eitrype Yon ,161 7972cmdi ,161i Page 2 CONG TY CP VIEN THONG — TIN HQC BUD DIN Mau so B 09 - DN/HN 158/2 P.H6ng Mai, P.Quynh Loi, Q.Hai BA Tnmg, TP.Ha Nei (Ban hanh theo Thong to s6 200/2014/TT-BTC Ngay 22/12/2014 dm Be Tai chinh) BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT CHQN LQC Q4 1 nam 2021 1 THONG TIN KHAI QUAT Hinh thirc so hiru von Cong ty Co phan Vien thong - Tin h9c Buu dien (g9i tit la "Cong ty") duac thanh lap theo Giay chimg nhan ding k9 doanh nghiep so 0100683374 cap lin dau vao ngay 12/12/2001 va sira d6i lan 17 vao ngay 1 8/1 2/2020 do SO Ke hoach va Dau tu thanh phi Ha Nei cap VOn dieu le ctia COng ty la: 321.850.000.000 VND TOng so lao Ong trong COng ty T6ng s6 lao Ong trong Cong ty tai ngay 31/03/2021 la 468 nguoti (tai ngay 31/12/2020 la 457 ngtrai) Nganh nghe kinh doanh • San xuat thiet bi truyen thong; • Sira clad thiet bi lien lac; • Sira china may vi tinh va thiet bi ngoai vi; • Ban buon may m6c, thiet bi phu tang may khac Chi tiet: Ban buon may m6c, thiet bi dien, vat lieu dien (may phat dien, deng ca dien, day dien va thiet bi khac dung trong mach dien); • Lip dit he thOng dien; • Ban buon thiet bi vi linh kien dien tir, vien thong; • Giao duc khic chua dtrqc phan vao dfiu: Da° tao cong nghe vien thong, dao tat) cong nghe thong tin; • Hoot deng chuyen min, khoa hoc va cong nghe khac chua dtrqc phan vao dfiu: Dich Nip tu van, chuyen giao cong nghe trong linh vuc vigil thong, cong nghe thong tin, he thong trung tam di' lieu (Data center), cac thiet bi trong nganh truyen hinh, img dung cong nghe mai a san xuat thiet bi thong tin, vien thong; • Kinh doanh bat doing san, quyen sir dung dat thu6c chu s6 hau, chit sir dung hoc di thue; • Kiem tra va phan tich ky thuit: Dich vu k9 thuat do kiem phoc vu ding tic quan 19 chat ltrong mang vien th8ng; • Hoat deng vien thong khac: Dai ly kinh doanh dich vp img dung tren mang internet va vien thong, dich vu tu van trong linh vuc vien thong, cung cap dich vu trong linh vuc vien thong; • Cho thue xe c6 (king ca; • Dich vp ho trq tong hop: cung cap cac dich vu; • San xuat khac chua phan vao dau: san xuat thiet bi bao ve; • Bin buon chuyen doanh khac chua phan vao Kinh doanh thiet bi bio ye; • San xuat may vi tinh va thiet bi ngoai vi dm may vi tinh: Dau tu san xuat may tinh, san xuat trong linh vuc tin h9c; • Lap trinh may vi tinh: Din tu san xuat san pham phan mem; • Lip dit he thOng cap, thoat ntrac, 16 sueri vi dieu h6a khong khi; • Tu yin may vi tinh va quin tri he thOng may vi tinh: Dich vu tu van trong linh vuc tin h9c, cung cap dich vu trong linh vuc tin hoc; • Hoat ding dich vp hO trq kinh doanh khac con lai chua ducc phan vao dau: Kinh doanh trong linh vuc vien th6ng va tin h9c bao gem ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he th6ng ding be trong Iinh vtrc vien thong va tin h9c; • Xfiy dung cong trinh ky- thuat din dung khic: Xfiy dung ha tang vien thong, cac he th6ng trung tam dli lieu (Data center), Xay lip cong trinh vien thong; • Hoat deng ha trq dich vu tai chinh chua dtrqc phfin vao dau: Dich vu thanh toan • Cho thue may nick, thiet bi va d6 dung hitu hinh khac: Dich vu cho thue thiet bi vien thong va tin h9c; Page 1 • Nghien cum va phat trien thuc nghiem khoa hoc tv nhien va ky" thuat: Cung cap cac dich vu nghien cuu ding nghe thOng tin; • Hoat dOng x6 s6, ca cuqc va danh bac; • Kir 15/ da lieu, cho thue va cac hoat dOng lien quan (thing bao gom thiet lap mang va kinh doanh ha tang btru chinh vien thong) • Cing thong tin (tit cac loai th6ng tin Nha nuac cam va hoat dQng bao chi) Hoat dOng chinh • Ban buon thiet bi va linh kien dien tit, vien thong; • Cho thue may mac, thiet bi va a dung hau hinh khic: Dich vu cho thue thiet bi vien thong va tin hoc; • Dich vu ho trq tong hqp: Cung cap cac dich vu; • Hoat Ong dich vu ho trq kinh doanh khac can lai chua dtrqc phan vao dau: Kinh doanh trong linh vuc vien thong va tin hoc bao gom ca xuat nhap lchau nguyen vat lieu, vat tu, thiet bi va he thing ding bO trong linh Arc vien thong va tin hoc; Chu 1(3/ san xuit, kinh doanh thing thtrerng Chu kjf san xuAt, kink doanh thong thuang cal COng ty duqc thuc hien trong thai gian kiting qua 12 thing Ciu trfic doanh nghifp Ong ty TNHH MTV Thanh wan Vien thong Tin hoc Buu dien: La Cong ty con cua Ging ty Chi nhanh - Cong ty Co phin Vien thong Tin hoc Buu dien (Chi nhanh HO Chi Minh): Hach Wan dOc lip Chi nhanh Ging ty CO phin Vien thong Tin hoc Buu dien tai Da Ning: Hach toan dOc lap 2 NAM TAI CHINH, CHUAN MIX KE TOAN VA CHE DO KE TOAN AP DUNG Kjr ke Wan Nam tai chinh ctia C6ng ty bit du tir ngay 01 thing 01 va ket thuc vao ngay 31 thing 12 Bio cat) nay ducc lap cho Icjf hoat dOng tir ngay 01/01/2021den ngay 30/03/2021 Che dQ ke toan ap dyng COng ty Sp dung cac Chuin muc Ke toan , Che dO Ke toan doanh nghiep Viet Nam dtrqc ban Myth theo Thong tu si 200/2014/TT-BTC ngay 22 thing 12 nam 2014, ThOng tu s6 202/2014/TT-BIC ngay 22 thing 12 nam 2014 va cic thong to huffing din thuc hien Chuan muc Ke toan ctia BO Tai chinh trong viec lap va trinh bay bao cao tai chinh hop nhat Tuyin 1)6 ve viec twin thti Chuin mvc ke toan vi Che dO ke loan Ban Ting Giam dic dam bao da tuan thu yeu cau cua cac Chuan muc Ke toan , Che dO Ke toan doanh nghiep Viet Nam dtrqc ban hanh theo ThOng tu s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014, Thong ttr s6 202/2014/TT- BTC ngay 22 thing 12 nam 2014 ding nhu cac thong to htrang din thuc hien Chuan muc Ke toin dm BO Tai chinh trong viec lap bao cao tai chinh hqp nhat Bao cao tai chinh hqp nhit kern theo kitting nhim phan anh tinh hinh tai chinh hqp nhat, ket qua hoat dOng kinh doanh hqp nhat va tinh hinh km chuyen tien tg hqp nhat theo cac nguyen tic va thong 1g ke toan dtrqc chip nhan chung tai cac ntrac khac ngoai Viet Nam 3 TOM TAT CAC CHINH SACH KE TOAN CHU YEU Sau day la cac chinh sach ke toan chit yeti dtrqc Ging ty Sp dung trong viec lap Bao cao tai chinh hqp nhit: Vac filth ke toan Page 2 Viec lap Bao cao tai chinh hop nhAt tuan thin theo cac ChuAn mtrc ke toin, Che de ke wan doanh nghiep Viet Nam va cac quy dinh phap 151 co lien quan den viec lap va trinh bay Bao cao tai chinh hop nhAt yeu cAu ctia Ban Tong Giam doc phai co nhiing trac tinh va gia djnh anh huerng den so lieu bio cao ve cac cong nq, tai san va viec trinh bay cac khoan cling nq va tai sin tiem tang tai ngay lap Bao cao tai chinh hqp nhit cling nhu cac s8 lieu bao cao ye doanh thu va chi phi trong sued nom tai chinh Dinh gia va ghi nhtin theo gia trj hop 115, Theo quy dinh cilia Luat Ke toan da co hieu luc tir ngay 01 thing 01 nom 2018, trong d6 bao gem quy dinh ve &nit gia va ghi than theo gia tri hop 15,, tuy nhien chua co Wang din cu the cho van de nay; Theo d6, Ban TOng Giam dOc da xem xet va ip dung nhu sau: a) Cong cu tai chinh dwor ghi nhan vet danh gib Igi theo gib tri hqp 0) tren ca sa gia gac trir di cac khocin dtr phong can trich lap (neu co) theo quy dinh hien hank; b) Cac khoan myc tien to co gac ngoai t¢ &lac danh gici theo gib giao dich Myr ti; c) Doi vol tai sin va nq phcii tri (ngoai arc myc a va b tren day) Cong ty khong co ca so di xcic dinh &gm gici trj mat cach ding tin coy do do COng ty clang ghi nhan theo gib gOc Case' hqp nhiit him cao tai chinh Bao cao tai chinh hqp nhAt bao g6m bao cao tai chinh cita COng ty va bao cao tai chinh ctia cac cong ty do Cong ty kiem soot (cac cong ty con) duqc lap cho den ngay 31/12/2020 Viec kiem soar nay CIO duqc khi Ging ty c6 kha nang kiem soot cac chinh sach tai chinh va hoot deng cilia cac cOng ty nhan dau tu nham thu duqc lqi ich tir hoat deng ctia cac ding ty nay Ket qua hoot Ong kinh doanh cua cac cong ty con duqc mua lai hoac ban di trong nom duorc trinh bay trong Bao cao ket qua hoat deng kinh doanh hop nhit tir ngay mua hoac cho den ngay ban khoan dau tu a C6ng ty con d6 Trong truing hqp can thiet, bao cao tai chinh hqp nhAt cua cac cOng ty con &gm dieu chinh de cac chinh sach ke toin duqc ap dung tai Cong ty va cac cling ty con la giting nhau TAt ca cac nghiep vu va s6 du giira cac ding ty trong cling tap doan duqc loai b6 khi kip nhit bao cao tai chinh Hop nhAt kinh doanh Tai san, cling nq va cling nq tiem tang cua cling ty con duqc xac djnh theo gia ti hop 15, tai ngay mua cling ty con BAt k5, khoin phu tri nao gift gia mua va tiring gia tri hop 15, cita tai sin dtrqc mua dtrot ghi nhan la lqi the thucmg mai BAt kj, khoin thieu but nao gitla gia mua va tong gia tri hqp 151 cua tai sin duqc mua duqc nghi nhan vao ket qua kinh doanh hqp nhAt ctiak5, ke man phat stilt hoat deng mua ding ty con Diu to vao cling ty lien ket Cong ty lien ket la met cong ty ma Cling ty co anh huOng dang ke nhtmg khong phai la cong ty con hay cong ty lien doanh cita Cling ty Anh huerng ding ke the hien 6 quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hoat d'Ong ctia ben nhan din to nhung khong co anh huang ve mat kiem soot hoac deong kiem soot nhang chinh sach nay Ket qua hoat Ong kinh doanh, tat san va cling nq ctia cac cOng ty lien ket duqc hop nhAt trong bio cao tai chinh theo phucmg phap vein chit ser hitu Cac khoan g6p von lien ket (kw trinh bay trong Bang can dOi ke toin hqp nhit theo gia g6c duqc dieu chinh theo nhting thay doi trong phan von gOp cua Cong ty vao phAn tai san thuAn cua ding ty lien ket sau ngay mua khoin dAu tu Cac khoan 18 dm cong ty lien ket vuot qua khoan von cua Cong ty tai cling ty ket 86 (bao g6m bAt ke cac khoirt gap von doi han ma ve thkrc chAt tao thanh dau tu thuAn ctia C8ng ty tai cong ty lien ket do) khong duqc ghi nhan Trong truang hop met cling ty thanh vien cua Cong ty thuc hien giao djch vii met cong ty lien ket yeti Ging ty, lai/18 chua thgc hien tucmg Ong vii phAn g6p von cua Cong ty vao cOng ty lien ket, duqc loai trir khoi bao cao tai chinh hqp nhAt Cling cu tai chinh Page 3 Ghi nkin ban Au Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhAn theo gia g6c Ong cac chi phi giao dich c6 quan true tiep den viec mua sam tai san tai chinh d6 Tai san tai chinh Cong ty bao tien, cac khoan tucmg ducrng tien, cac khoin phai thu khach hang, phai thu khac, cac khoan ky quy, cac khoan dAu tu tai chinh Cong ng tai chinh: Tai ngay ghi nhan ban &ill, cong ng tai chinh dugc ghi nhan theo gia geic cong cac chi phi giao dich c6 lien quan truc tiep den viec phat hanh cong ng tai chinh do Cong ng tai chinh cua Cong ty bao gem cac khoan phai tra ngueri ban, phai tra khac, cac khoan chi phi phai tra, cac khoan ng thue tai chinh, cac khoan vay Minh giti iii sau ghi nhan ban dau Hien tai, chua c6 quy dinh ye dinh gia lai cong cu tai chinh sau ghi nhan ban dAu Tien va cac khoin tircrng dtrcrng tien Tien va cac khoin tucmg duong tien bao gem tien mat tai quy, cac khoan tien gtii khOng ky han, cac khoan dau tu ngin han, c6 kha nang thanh khoin cao, de dang chuyen dOi thanh tien va it rOi ro lien quan den viec bien deng gia tri Cac khoan dAu to tai chinh Ctic khoan dau tit nam gift di'm ngity tido han rY 4N Cac khoan dau tu nam gift den ngay dao han la cac khoan tien girl c6 ky han 6 thing TIN I Dim tic vao cong cu von ctia clan vj khac IN DAu tu vao cong cu von cua don vi khac phan anh cac khoan dAu tu ding cu von nhung Cong ty khong c6 quyen kiem soat, &mg kiem soat hoac c6 anh huemg clang ke doi yen ben dugc dau tu Khoan dau tu vao cong cu von cac don vi khac dugc phan anh theo nguyen gia nix cac khoan du phong giam gia &Au tu Cac khotin dam tic dai han khac Cac khoan dAu tu dai han khac bao g6m cac khoan dAu to mua co phan vai ty le nh6 han 20% von dieu le dm Cong ty Co phin, cac khoan dAu tu dai han khic dugc phan anh theo gia g6c Du phOng giam gia cac khoin dAu tu dai trich lap theo quy dinh tai thong tu s6 48/2019/TT-BTC ngay 08 thing 08 nam 2019 cita BO Tai chinh ye "liming din viec trich 1Ap va xu ly cac khoan du phong giam gia hang din kho, ton that cac khoan dAu tu, ng phai thu kha dal va bao hanh san phAm, hang hoa, dich vu, cong trinh xay dung tai doanh nghiep" Cic khoin phai thu va dt!phong phai thu kha dot Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh hcrp nhit theo gia tri ghi set cac khoan phai thu tit khach hang va cac khoan phai thu khac ding du phong ng phai thu kite) doi Du phong phai thu kho doi ctia C6ng ty dugc trich lap theo cac quy dinh tai thong tu so 48/2019/TT-BTC ngay 08/08/2019 Theo do, du phong phai thu kha dal dugc trich Iap cho nhirng khoan phai thu da qua han thanh town tit sau thing tra len, hoac cac khoan thu ma ngueri ng kho co kha nang thanh toan do bi thanh ly, phi san hay cac kh6 khan tucmg ttr Hang din kho Hang ton kho dugc‘ xac dinh tren co ser gia that) hart gitla gia gOc va gia tri thuAn co the thuc hien dugc Gia g6c hang ton kho bao Om chi phi nguyen vat lieu truc tiep, chi phi lao Ong truc tiep va chi phi san xuat chung, neu c6, de co dugc hang ton kho g dia diem va trang.thai hien tai Gia xuat cita hang ton kho dugc xic dinh theo phuong phip binh quan gia quyen Gia tri thuan co the thuc hien dugc dugc xic dinh bang gia ban uerc tinh trir cac chi phi de hoan thanh cong chi phi tier, thi, ban hang va phan phai phat sinh Page 4 Viec xac dinh thue thu nhap cua Cong ty can dr vao cac quy dinh hien hanh ve thue Tuy nhien, nhiing quy dinh nay thay doi theo timg thiyi 16, va viec xac dinh sau cang ve thue thu nhap doanh nghiep tuS, thuAc vao ket qua kiem tra cua ca quan thue c6 thim quyen Thue thu nhap hoan lai dugc firth tren cac khoan chenh lech giiia gia tri ghi so cua cac khoan mpc tai san phuang phap dua tren Bang can &Ai ke toan rieng Thu' thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh lech tam thori con tai san thue thu nhap hoan lai chi dugc ghi nhan khi chic chin c6 dit lgi nhuan tinh thue trong tuang lai de sir dung cac khoan chenh lech tam thori dugc khiu trir Thue thu nhap hoan lai dugc xac dinh theo thue suit du tinh se Ap dung cho tai san dugc thu hOi hay nq phai tra dugc thanh man Thue thu nhap hoan lai dugc ghi nhan vao ket qua kinh doanh va chi dugc ghi vao von chit so, hint neu lien quan den cac khoan muc dugc ghi thing vao von chit so, hau Tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra dugc bit trir khi Cong ty c6 quyen hgp phap bit trir gifra tai san thue thu nhap hien hanh vii thue thu nhap hien hanh phai nAp va khi cac tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra lien quan tai thue thu nhap doanh nghiep dugc quan ly bai ding mAt ca quan thue va Cong ty c6 du dinh thanh toan thue thu nhap hien hanh ten ca sec thuin Cac loai thue kit& dugc art dung theo cac luat thue hien hanh tai Viet Nam Ben lien quan Cac ben dugc coi IA lien quan neu mOt ben c6 kha nano kiem soat hoac c6 anh hu6ng ding ke doi vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dijng Cac ben ding dugc xem la ben lien quan neu cOng chiu sit kiem scat chung hay chiu anh huOng ding ke chung Trong viec xem xet mei quan he dm cac ben lien quan, ban chit cita moi quan he dugc chit tong nhieu han hinh fc thirc phap Cac ben dugc xac dinh la ben lien quan ctia Cong ty trong nam bao gAm: O •Tap doin Bun chinh Vien thong Viet Nam: Gia tri von gop dm Tap doan Buu chinh Vin thong Viet Nam twang dtrang 31,43% von dieu •C6ng ty TNHH MTV Thanh toan Vin thong Tin hoc Buu then: La ding ty con cita Cong ty (Cong ty so !tau 100% von) •Cac thanh vien HAi dAng Quin tri va Ban TAng Giam doc ctia Cong ty: Lanh dao chit chOt 4 TIEN VA CAC KHOAN TUONG DIXONG TIEN So cuoi cys SO dtiu nam Tien mat, tien giri ngan hang 155.078.619.187 114.570.106.822 Cac khoan Mang duang tien (i) 53.209.080.281 180.000.000.000 (i) Cac khoan tien giri c6 kj, han tir 3 thing Ira xueng culig 208.287.699.468 294.570.106.822 5 PHAI THU KHACH HANG SO tali kit SO (du nam 152.386.036.687 474.932.483.644 TAng Cong ty Ha tang mang 160.460.502.394 186.586.789.518 TOng C8ng ty Vier' thong Mobifone 20.705.894.000 BQLDA diu tu XD va mua sim tap trung - BA tai chinh 7.394.258.800 Cong ty COng nghe thong tin VNPT- Chi nhanh TDBCVTVN 358.776.738.364 249.528.966.215 C6ng ty Cong nghe thong tin VNPT- Chi nhanh TDBCVTVN 24.530.631.536 Tap doan cong nghiep - vien thong quan dAi 380.273.354.897 Tong Cong ty Truyen Thong 8.388.115.803 0 Ngan hang TMCP Ngoai timing Viet Nam 13677840000 109.591.751.104 C6ng ty CP dau tu KS, Thuat SA Viet 8.958.043.212 1.065.876.516.017 Cac doi wog khac 68.981.335.794 fkig 1.159.296.225.951 Page 7 6 TRA TRUtiC CHO NGUOI BAN NGAN HAN So ct SO du [dim 2.104.551.000 2.104.551.000 GONG TY CP CONG NGHE TV DONG TAM NHIN 2.311.540.920 ATNIB LIMITED 1.563.439.335 1.621.152.265 Cong ty Co phAn Cong trinh Viettronics 4.661.203.691 Cong ty CP IBS M&E 2.807.200.000 CONG TY CO PHAN CO DIEN DZT AN 3.203.205.627 3.203.205.627 C6ng ty Co phAn Gal phi!) An toan Unitek 4.482.667.414 1.869.734.765 Cac d6i Wong khac 16.015.067.067 13.917.384.577 ConQ So cuoi ky So dau nam 32.205.891.371 7.993.611.675 7 CAC 1CHOAN PHAI THU KHAC 510.630.137 342.301.370 Phai thu ngin bon khic 2.355.709.643 3.301.294.496 Lai dkr thu 20.499.338.456 Tam (mg 0 CO tiro 387.759.990 388.747.790 K9 moo, k9 qu9 8.452.453.145 3.961.268.019 Cac khoin phai thu khac 352.964.099 Phil thu dai him 352.964.099 352.964.099 352.964.099 8.346.575.774 K9 ewe, ks, qu9 32.558.855.470 VIA Cong Page 8 E GM titc6 the thu hiii .47 "0 Ka '57 et g X 2D a, 00a , o - g _Vc._0c t _c 0 0 ._6 1-41 E *0 0 06 t_-: aco ▪ C.0)'(00 :71 0, .cU.0 0 0, M ee) , - 0 t ocr 8_ - .- g y3 . .c4) = > ; c .0 tua CI) op -0 .0 00 < C.O 20.000.000.000 0 0 0 -,r, •,g = 12.000.000.000 0 o 8 c 0 c E- O , - 10 = 4 coy .0 5 5 -03 40 um > C u 10 C to a a 41 191.000.000 .c -as -0 - •03 -Ic t> q X „E, ,e P ▪ ▪ )- 00 ".J * tot} 0 iv 4 00 so 0 _ C .' C "' C C ) 4.0 13) 00 14 DAU TU TAI CH INH DAI HAN P.% C z C.) 4 •441) C = 2 A 1-1 p 03) = ,c, g 1 d* 2 g 'S ( , " Ce* C'") 00 00 00 00 00 00 Caj.0 C C C C.% 0 ( ) a, 0 C C C C C C -47