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Lou chuyen tan tir hoot ding kinh doanh 1.. Chi tiet: Bin butin may mac, thiet bi dien, vat lieu dien may phit dien, Ong co dien, day dien vi thiet bj khic dung trong mach dien; • Lip dA
CONG TY CP VIEN THONG - TIN HQC BUG DIN MIu A B 0 1 - DN/HN 158/2 P.Iljng Mai, P.Quj,nh Loi Q.Hai Ba Trung, TP.Ha (Ban hanh theo Thong to s8 200/2014/TT-BTC nay 22/12/2014 caa BO Tai Chinh) BANG CAN DOI KE TOAN HOP NHAT NIEN DO KE TOAN TAI NGAY 30 THANG 06 NAM 2021 • Dan vi tinh: dein TT Tai san Ma so Thuy et SO cuOi nam SO dau nam minh 1 2 4 5 A TAI SAN NGAN LUNN 3 100 4 1.546.115.205.210 1.957.386.565.330 (10110+120+130+140+150) I Tien va cic khoin turcrng dining tien 110 5 183.076.358.652 294.570.106.822 1 Tien 111 6 90.351.024.270 114370.106.822 2 Cic khoin Wong duemg tien 112 92.725.334.382 180.000.000.000 120 7 20.000.000.000 20.000.000.000 II Cic khoin du to tii chinh ngin kin 121 8 122 - - 1 Ching khoin kinh doanh 123 - - 2 Dv phong giim gii chimg khoin kinh doanh 130 20.000.000.000 20.000.000.000 3 Diu to stun gift den ngiy dio him 131 920.619.244.528 1.087.787.512.269 III Cic khoin phii thu ngin ban ' 132 902.095.644.035 1.065.876.516.017 1 Phii thu ngin han khich hang 133 10.187.081.960 13.917.384.577 2 Ira truck cho ngutti bin ngin han 134 - - 3 Phii thu nOi b0 ngin han 135 - - 136 - - 4 Phai thu theo tien dO hqp ding xiy chmg 137 8.336.518.533 7.993.611.675 - - 5 Phai thu ve cho vay ngin han 6 Phil thu ngin han khic 7 Dir phang phii thu ngin han Idle doi (C) 8 Tii san thieu ch& xit 1S? 139 - - 409.154.793.379 521.539.478.676 IV Hang tan kho 140 9 410.086.015.024 522.470.700.321 1 Hang tbn kho 141 (931.221.645) (931.221.645) 13.264.808.651 33.489.467.563 2 Dv phong giim gii h,ing t6n kho (4 ) 149 7.721.933.453 8.536.288.720 5.130.577.123 24.430.239.216 V Tii sin ngin him khic 150 412.298.075 522.939.627 1 Chi phi tri truac ngin han 151 10 - - - - 2 Thue GTGT &rot khiu trO 152 3 Thue vi cic khoin phii thu NM nub 153 4 Giao djch mua ban lai trii phieu Chinh phi 154 5 Tii sin ngin han khic 155 B TAI SAN DAI HAN 200 200.756.031.735 203.360.037.625 (200=210+220+240+250+260) 210 340.384.699 352.964.099 I Cic khoin phii thu dii hnn - - 1 Phii thu dii han ctla khich hang 211 - - - - 2 Tri tnthc cho ngutri bin dii han 212 - - 3 Vin kinh doanh a don vi trvc thuOc - - 4 Phil thu nOi b0 dii Ilan 213 340.384.699 352.964.099 5 Phil thu 4 cho vay dii him 214 - - 6 Phil thu dii han khic 215 142.904.743.205 139.082.019.918 7 Dtr phong phai thu dal han kith doi (*) 61.819.734.723 57.442.788244 216 7 210.476.950.995 200.063.491.798 II Tii sin a djnh (148.657.216.272) (142.620.703.554) 1 nu sin c$ djnh h0u hlnh 219 - - - Nguyen gib 220 - - - GO tri hao men luf ki (*) - - 221 11 2 Tai sin c6 djnh thue tai chinh 222 - Nguyen gib - GM tri hao min 11071ce: (*) 223 224 225 226 Page 1 3 Tai sin c6 djnh v6 hinh 227 12 81.085.008.482 81.639.231.674 88.783.151.938 88.783.151.938 - Nguyen gici 228 13 (7.698.143.456) (7.143.920.264) 14 - GO al hao mon lay kez (*) 229 - - 10 III Bit dung sin diu hr 230 Thu3,Ct - Nguyen gia 231 minh 15 - Gia tri hao man luy ke 232 16 17 IV Tii sin dir dang dii ban 240 18 11.086.653.315 16.729.267.566 19 - - 1 Chi phi sin xuit, kinh doanh da dang dai han 241 20 11.086.653.315 16.729.267.566 2 Chi phi xiy dung ca ban da dang 242 19 41.191.000.000 40.799.282.000 V Cic Mein du hr tii chin!' did him 250 - - 1 Diu tu vao Ong ty con 251 41.191.000.000 - 2 Diu tu vao ding ty lien doanh, lien ket 252 - - 5.233.250.516 41.191.000.000 3 Diu tu gap von vao dcrn vi khic 253 5.233.250.516 - (391.718.000) 4 Du phong du to tii chinh dii him (*) 254 - 1.746.871.236.945 5 Diu tu nim gie den new dao him 255 6.396.504.042 767.77: SO cuoi nam 6.396.504.042 VI Tii sin dii ban khic 260 )NG TY 1.064.041.040.174 - )PHAN 1 Chi phi tra truac dii han 261 1.040.283.531.049 - ONG - TIN ti 2 Tii sin thue thu nhip hoin lai 262 445.130.276.744 DIPN 24.995.339.107 3 Thiet bi„ vet tu, phu tang thay the dii han 263 5.662.267.264 4.983.930.492 4 Tii sin dii han khac 268 24.377.522.016 5 Lai the thtrcrng mai ' 269 - - CONG TAI SAN (270=100+200) 270 332.161.466 2.160.746.602.955 22.099.037.395 TT Nguon von „, 495.854.128.413 SO cuoi wain Ala " Ma so - 16.848.868.152 1.462.750.633.544 th - 1.455.315.470.652 - C NQ PHAI TRA (30310+330) 300 23.757.509.125 567.579.967.539 - 58.970.099.653 I Nq ngin han 310 - 6.391.326.398 - 32.123.768.012 1 Phii tra cho ngtrai bin ngin han 311 - 52.917.817.782 - 2 Ngtrai mua tra hen trtrac ngin han 312 - - 1.147.800.665 - 3 Thue vi cac khoin phai n6p Nhi nuac 313 - 116.767.051 - 14.717.367.727 4 Phai tra nguai lao Ong 314 - 691.233.763.905 - 13.037.500.878 5 Chi phi phai tra ngin han 315 22.609.708.460 18.227.091.707 - 6 Phai tra n6i Ix, ngin han 316 - 7.435.162.892 7 Phai tra theo hen dO h9p d6ng xay dimg 317 - - 8 Doanh thu chua thirc hien ngin han 318 - - 9 Phai tra ngin han khic 319 - - 10 Vay vi nq thue tii chinh ngin han 320 1.147.800.665 - 11 Du phong phai tra ngin han 321 - - 12 Quy khen thuerng,, phfic 19i 322 - 6.287.362.227 13 Quy birth 6n gia 323 14 Giao djch mua bin lai trai phieu Chinh phi 324 II Nq dal ban 330 I Phii tra ngtrai ban dii han 331 2 Nguai mua tra tien fru& dii han 332 3 Chi phi phai tra dii han 333 4 Phil tra nOi b0 ve v6n kinh doanh 334 5 Phai tra nOi b$ dal han 335 6 Doanh thu china dive hien dii han 336 7 Phii tra dii han khac 337 8 Vay vi nq thue tai chinh dii hart 338 9 Trai phi& chuyen di 339 10 C6 phieu tru dii 340 11 Thus thu nhip hoin lai phai tra 341 12 Du phing phai tra dii han 342 Page 2 13 Quy phat trier khoa hoc vai ang nghe 343 - - 682.830.196.771 697.995.969.411 D NGUON VON CHU SO HITU 400 682.830.196.771 697.995.969.411 (400=410+430) 321.850.000.000 321.850.000.000 321.850.000.000 321.850.000.000 I Vim clni se* hen 410 21 2.512.000.000 2.512.000.000 1 V6n Op ctia chit se( hitu 411 - Cd philu phd thong a min bidu quyet 411a - Cd phieu uu dai 41 lb 2 Thang dtr v6n c,6 phen 412 3 Quyen &on chuyen d6i trai phieu 413 4 V6n khic ctla chit so hull 414 5 C6 phieu qu9 415 6 Chenh lech dinh gia lai tai san 416 7 Chenh tech ty gia h6i doai 417 8 Qu9 du to phat tri6n 418 96.915.896.964 96.915.896.964 9 Quy hO trq sap xep doanh nghiep 419 10 Quy Ichic thuesc v6n chit so heru 420 11 Lqi nhuan sau thus china phan ph6i 421 261.552.299.807 276.718.072.447 231.832.020.943 208.695.157.660 - LNST chwa phan phdi L/K din cull / fru* 421a 29.720.278.864 68.022.914.787 - LNST chua phan phoi # nay 421b 12 Nguton An au hr xay dImg co ban 422 13 Lqi ich c6 den kh8ng Idem soar 429 II Nguon klub phi vi qui, khic 430 - - 1 Ngu6n kinh phi 431 2 Ngun kinh phi TA hinh thanh TSCD 432 CQNG NCUON VON (440=300+400) 440 1.746.871.236.945 2.160.746.602.955 Ngtroi lap bleu 1Ce toan trtro•ng Ha NA ngay 29 dicing 0 1 ?Om 2021 (Ky, hQ ten) 119 ten) TOng giant d6c ang Nguyen Thi Thu Hurting eAer,ilyk-tirypc gen ,ia dttif Page 3 LONG TY CO PHAN WEN THONG - TIN HOC BUU MEN Miu sot B 02a - DN/HN 158/2 P.Hong Mai, P.QuynhL6i, Q.Hai Ba Then TP.Ha NO, (Ban Mob then TtsIng nr s6 200/2014/IT-BTC ngiy 22/12/2014 ctle 130 Tai Chinh) BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT GIciA MEN DO (thing dAy di) Quj, 2 nom 2021 Ma $4 lin"Yil Q.5 2 I.K tn" (.1 n5m dCn cuOi qu5 nab CH( TI tli mint, Nam nay Nam nay Nam truge 4 6 7 1 2 3 Mtn tnwc 5 1 lloanh thu ban hang va cung cep djch vu 0I 22 293.997.082 677 334.203.360.895 921.620.202.301 562.212.028.386 2 Cac khoan giam trir 02 23 - - - - 3 Doanh thu than ve BH va c/c DV 10 293.997.082.677 334.203.360.895 921.620.202.301 562.212.028.386 (101- 02) 4 Gib v6n hang ban I 1 24 262.096.468.270 290.857.309.635 848.071.054.122 493.454.987.071 5 Lqi nhu‘in g6p ve BH va c/c DV (210- 20 31.900.614.407 43.346.051.260 73.549.148.179 68.757.041.315 11) 6 Doanh thu hog dOng tai chilli 21 25 1.702.215.266 10.787.131.675 7.427.038.204 19272.378.096 20.544.963.770 26.436.963.082 7 Chi phi tai chinh 22 26 8.487.821.116 10.847.952.916 14.606.798.443 19.239.360.206 5.669.087.757 7.926.691.252 - Trong th3: Lc7i vay phdri Ira 23 - - 11.055.201.361 5.931.080.378 8 LAI (16) trong ding ty lien ket lien doanh 24 - - 16.099.306.139 12.826.595.101 33.276.715.113 42.834.780.850 9 Chi phi ban hang 25 27 5.114.992.831 2.781.062.827 3.419.894.151 766.993.522 10 Chi phi quan IY doanh nghiep 26 27 7.135.424.708 4.968.212.345 429.965.726 1.014.057.464 i 1 Lq1 nhuan thuan ttr twat (long kmn 30 2.989.928.425 (247.063.942) doanh 12.864.591.018 35.535.954.847 36.266.643.538 42.587.716.908 31 6.546.364.674 6.702.844.801 12 Thu nh6p lchac 3.152.791.959 (1.376.575.387) - - 13 Chi phi !chic 32 216.990.785 225.735.493 14 Lqi nhun lchac (40=31-32) 40 2.935.801.174 (1.602.310.880) 15 T6ng Iqi nhu6n truic thus (50=30+40) 50 15.800.392.192 33.933.643.967 16 nue thu nhOp doanh nghiep hien hanh 51 28 3.281289.434 6.539.470.181 17.Chi phi thus TNDN hoAn lai 52 18 Lqi nhufin sau thus TNDN(60=50-5 1- 60 12.519.102.758 27.394.173.786 29.720.278.864 35.884.872.107 52) 19 LAi co; ban ten c6 phieu 70 29 389 851 923 1.115 20 LAi suy giam tren c.t phieu (*) 71 _€" ;-7-7 - Ke Wan truing NGUYEN1TH THU HUtiNG NGUYEN NGQC SUN Page 1 CONG TY CP VIEN THONG - TIN HQC BUIJ MIu s6 B 03-DN/HN Ng6 158/2 Ph6 H6ng Mai, P.Quynh L6i, Q.Hai Ba Tnmg, TP Ha NOi (Ban hank theo Thong to s6 200/2014/TT-BTC nay 22/12/2014 cart BO Tii Chinh) BAO CAO Lift CHUYEN TIEN T HOP NHAT (Theo phuong phap gian tiep) Quy 2 nam 2021 CHI TIEU Ma so Nam nay Mill trinic 1 2 3 4 I Lou chuyen tan tir hoot ding kinh doanh 1 Lfi nhuiin trwac thui 01 36.266.643.538 42.587.716.908 - - 2 Dilst chink cho cdc khotin 6.590.735.910 4.007.769.956 - KhAu hao TSCD vi BDSDT 02 2.893.127.355 (1.825.142.718) - Cac khoan du phong 03 - 730.856.935 (7.860.536.957) (13.944.328.300) - (Lai), 143 chenh lOch tj, gii h6i doai do danh gia lai cac khoan 04 15.970.497.073 19.239.360.206 mqc tien CO co g6c ngorti tO - - (Lai), a tilhoot ding du to 05 - Chi phi lai vay 06 - Cac khoan dieu chinh khic (hoin nh#p "Qu9 phit trien Mum 07 53.860.466.919 50.796.232.987 06E hpc va cong nghe") 290.989.404.831 •c-• 3 Liti tau& a hop! Ong kink doanh fru* that' (al vin hat 08 185.240.602.841 09 CON( ding 112.384.685.297 9.059.824.753 (193.405.033.126) CO PI - (Tang), giam cac khan phiti thu 09 (219.767.324.812) VItN THONG - (Tang), giam hang din kho 10 1.977.608.793 - BIM E - Tang, (giam) cac khoin phiti tri (Khong ke lai vay phai tra, 11 thue thu nhap doanh nghiep phiti Op) (15.281.399.234) (7.648.321.771) - (Tang), giam chi phi tra trithc 12 - 213.959.741 NuN (7.642.275.059) - (Tang), giam chin khoin kinh doanh 13 - 103.124.042974 - Tien lai vay di tit 14 - (18.198.276.728) - Thue thu nhOp doanh ngltiOp di nip 15 5.642.614.251 (15.561.294.238) - - Tien thu khic ttl hoot dung kinh doanh 16 - - - - Tien chi Mirk cho hoot ding kinh doanh 17 - (4.329.045.668) - Llt7lchuyin din than a} hoot Ong kink doanh 20 119.565.772552 7.847.386.272 II Lou chuyen flan tir hoft Ong du hr 13.490.000.523 1 Tien chi de mua swim, xay dung TSCD vi cac TSDH Ichic 21 (1.193.929.286) 545.454 2 Tien thu tU thanhl, nhuqng ban TSCD vi cac TSDH khac 22 3 Tien chi cho vay, mua cac ding cu nq ctia dam vi Ichic 23 4 Tien thu h6i cho vay, bin lai cac cong cu nq curt dan vi lchic 24 5 Tien chi diu to gap von vio den vi 'chic 25 (4.000.000.000) 10.000.000.000 6 Tien thu h6i du to gap win vac dan vi khic 26 13.929.254.079 18.735.870.247 7 Tien thu lai cho vay, c6 tirc vi lqi nhu(in duqc chia 27 Luu chuyin tiers than tty hogs djlng dAu he 30 III Luu duly& tien tit host d(ing tai chinh - - 1 Tien thu tir phat hanh c6 phieu, thin von g6p cua chic sa hau 31 - - 2 Tien tra 13i von g6p cho cac chi' ser hitu, mua lai co phieu cUa 32 - _ doanh nghiep di phat hank 3 Tien thu tir di vay 33 465.429.852.369 471.549.011.186 (660.809.487.861) (770.506.903.748) 4 Tien tra nq giic vay 34 - - 5 Tien tra nq gOc thu6 tai chinh 35 (32.728.156.175) (16.387.613.415) (228.107.791.667) (315.345.505.977) 6 CO tire, lqi nhuin di tra cho ch6 so hiu 36 (111.493.748.170) (177.043.863.178) 294.570.106.822 348.817.212.130 Luu chuyin din finials ill hogt ding tai child: 40 - - Luu chuyen tan than trong tam (50 = 20 + 30 + 40) 50 183.076.358.652 171.773.348.952 Tan 0 tuong duong tan du tam 60 Anh hue:mg ciia thay d6i t•St gia h6i doai quy dOi ngoai te 61 Tien va ttrang ducmg tan cuiii nam (70 = 50 + 60 + 61) 70 Ha Noi, ngay1.9 thang04" nam 2021 NGU'd1 L.4.13 ICE TOAN TRUtilsIG (KA hp ten) (K3,5, hp ten) NGUYEN THJ THU HIgiNG e jr A eir Jeri Fitamil aide Page 2 CONG TY CP VIEN THONG — TIN HQC BUJ DIEN Mita so B 09 - DN/HN 158/2 P.HOng Mai, P.Qu5,nh L8i, Q.Hai Ba Trung, TP.Hi N9i (Ban hinh theo Th8ng tu so 200/2014/TT-BTC Ngiy 22/12/2014 dm B9 Tii chinh) BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT CHQN LQC Qu57 2 nam 2021 1 THONG TIN KHAI QUAT Hinh thirc sofr hum von Cong ty CO phAn Vien thong - Tin hpc Buu dien (goi tit la "Cong ty") duqc thinh lap theo GiAy chimg nhAn ding kj, doanh nghiep so 0100683374 cap lAn dAu vio ngiy 12/12/2001 vi sira dOi lin 17 vao ngiy 18/12/2020 do So Ke hoach vi DAu tu thinh phO Hi N9i cap VOn dieu le cua C6ng ty li: 321.850.000.000 VND TOng so lao dOng trong Ging ty TOng so lao &Ong trong Cong ty tai ngiy 30/06/2021 li 462 ngutri (tai ngiy 31/12/2020 la 457 nguri) Nginh nghe kinh doanh • San xuAt thiet bj truyen thong; • Sim chQa thiet bj lien lac; • Sira chaa may vi tinh va thiet bj ngoai vi; • Bin buon may mac, thiet bj phu tin may khic Chi tiet: Bin butin may mac, thiet bi dien, vat lieu dien (may phit dien, Ong co dien, day dien vi thiet bj khic dung trong mach dien); • Lip dAt he thong dien; • Ban buon thiet bj va linh kien dien tir, vien thong; • Giao due khic chua duqc phan vio dau: Dio tao ding nghe vien thong, dio tao c8ng nghe thong tin; • Hog dOng chuyen mon, khoa hoc vi cong nghe khic chua duce phan vio dau: Dich vu tu van, chuyen giao cong ngh'e trong linh vuc vien thong, cong nghe thong tin, he thong trung tam da lieu (Data center), cic thiet bj trong nginh truyen hinh, img dung ding nghe mai a san xuat thiet bj thong tin, van th8ng; • Kinh doanh bit d9ng san, quyen sir dung dAt thu9'c chit sa hau, chit sir dung hoc di thue; • Kiem tra vi phan tich kj, thuAt: Djch vu ky thttAt do kiem phuc vu cong tic quin 15, chat Krung ming van thong; • Hoat dOng vien thong khic: Dai ly kinh doanh djch vu ling dung tren mang internet vi vien thong, djch vu to vin trong linh vuc vien thong, cung cap djch vu trong linh vtrc vien th6ng; • Cho thue xe co dOng co; • Djch vu he trq tong hqp: cung cap cic djch vu; • Sin xuAt khic chua phan vio dau: san xuAt thiet bj bio ve; • Bin buon chuyen doanh khic chua phan vio dau: Kinh doanh thiet bj bio ve; • San xuat may vi tinh vi thiet bj ngoai vi cua may vi tinh: Diu tu san xuAt may tinh, san xuAt trong linh virc tin hoc; • Lap trinh may vi tinh: Diu tu san xuAt san phim phAn mem; • Lip dAt he thOng cap, thoit ntrac, 10 suai vi dieu has khong Id* • Tu van may vi tinh va quin trj he thOng may vi tinh: Djch vu tu yin trong linh vi,rc tin hoc, cung cap (Lich vu trong linh Arc tin hpc; • Hoat dOng djch vu ho trq kinh doanh khic can lai chua duqc phan vio dau: Kinh doanh trong linh vuc vien thOng vi tin hoc bao gom ca xuAt nhAp khAu nguyen vat lieu, vat tu, thiet bj vi he thong dOng by trong linh %Ire vien thong vi tin hoc; • Xay dung cong trinh k9 thuAt dan dung khic: Xfiy dung ha tang van thong, cic he thOng trung tam da lieu (Data center), Xay lAp cong trinh vien thong; • Hoat dOng he trq djch vu tai chinh chua duqc phan vio dau: Djch vu thanh toin • Cho thue may mac, thiet bi va dO dung huu hinh khic: Djch vu cho thue thiet bj vien thong va tin hoc; Page 1 • Nghien dru va phat trien thuc nghiem khoa hoc fur nhien va kj, thuat: Cung cap cac dich vo nghien dru ding nghe thong tin; • Hoat Ong x6 se, ca cuqc va danh bac; • Mr ly da lieu, cho thue va cac hoat dung lien quan (khong bao gem thiet lap mang va kinh doanh ha tang buu chinh vien th6ng) • Cong thong tin (trir cac loaf thong tin Nha ntrac cam va hoat Ong bao chi) Hoat Ong chinh • Ban buon thiet bi va linh kien dien fir, vien thong; • Cho thue may trick, thiet bi va do clang hOu 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 dung dich vu he try kinh doanh khac con lai chua duqc phan vao dau: Kinh doanh trong linh vut vien thong va tin hoc bao gem ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he thong (long be trong link vtic vien thong va tin hoc; Chu kj, san xuat, kinh doanh thong thterng Chu kj, san xuat, kinh doanh thOng thuang cita Cong ty duqc thuc hien trong thai gian kh8ng qua 12 thang Citu truc doanh ngh4p Cling ty TNHH MTV Thanh toan Vien th8ng Tin hoc Buu dien: La Cong ty con ctia Cong ty Chi nhanh - Cong ty Co phan Vien thong Tin hoc Buu dien (Chi nhanh H6 Chi Minh): Hach toan dec lap Chi nhanh Cong ty Co phan Vien thong Tin hoc Buu dien tai Da Nang: Hach toan dec lap 2 NAM TAI CHINH, CHUAN MIX KE TOAN VA CHE DO KE TOAN AP DUNG KS, ke town Nam tai chinh cua Cong ty bat dau tir ngay 01 thing 01 va ket thfic vao ngay 31 thing 12 Bao cao nay duqc lap cho kj, boat dung tir ngay 01/01/2021den ngay 30/06/2021 Che di) ke tofu] Up dyng Citing ty ap dung cac Chuan muc Ke Wan , Che de Ke toan doanh nghiep Viet Nam &roc ban hinh theo Thong to sO 200/2014/TT-BTC ngay 22 thang 12 nam 2014, Th8ng to s6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac thong tu huang din thuc hien Chuan muc Kt toan cia Be Tai chinh trong viec lap va trinh bay bao cao tai chinh hqp nhAt Tuyin bo ve viec tuan thu Chitin muc ke toan va Che du lee toan Ban Tong Giam dec dam bao da tuan thO yeu cau cua cac Chuin muc Kt toan , Che de Kt toan doanh nghiep Viet Nam duqc ban hinh theo Thong tu se 200/2014/TT-BTC ngay 22 thing 12 nam 2014, Thong tu sO 202/2014/TT- BTC ngay 22 thing 12 nam 2014 ding nhtr cac thong tu twang din thuc hien Chuan muc Ke toan cua Be Tai chinh trong viec lap bao cao tai chinh hqp nhAt Bac) cao tai chinh hqp nhat kern theo khong nham phin inh tinh hinh tai chinh hop nhat, ket qua hoat dung kinh doanh hop nhat va tinh hinh Itru chuyen tien to hop nhat theo cac nguyen tic va thong le ice toan duqc chap nha'n chung tai cac nu& khac ngoai Viet Nam 3 TOM TAT CAC CHINH SACH KE TOAN CHU YEU Sau day la cac chinh sach ke toan chit yeu &roc Cong ty ap dung trong viec lap Bac) cao tai chinh hqp nhat: Irk tinh ke toan Page 2 Viec lap Bao cao tai chinh hop nhat tuan thu theo cac Chuan muc ke toan, Che de ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va trinh bay ,Bao cao tai chinh hap nhat yeu cau dm Ban Tong Giam dec phai c6 nhQng trac tinh va gia dinh anh huang den so lieu bao cao cac cong my, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay lap Bao cao tai chinh hop nhat cang nhu cac so lieu bao cao ve doanh thu va chi phi trong suOt nam tai chink Dinh gii vi ghi nhin theo gii hqp ly Theo quy dinh cua Luat Ke toan da co hieu Itrc tir ngay 01 thang 01 nam 2018, trong de bao gem quy dinh ve danh gia va ghi nhan theo gia tri hqp ly, tuy nhien chua co huang clan cp the cho van de nay; Theo do, Ban Tong Giam d6c da xem xet va dp dung nhu sau: a) Gong cu tai chinh duvc ghi nhan va danh gia lai theo gib tri hap tren ca sd gia gOc frit di cac khoan dtr phong can inch lap (neu co) theo quy dinh hien hanh; b) Cac khocin mpc tien to có gdc ngogi i cluvc dcinh gia theo gib giao dich thvc te: c) floi vai tai san va no phai Ira (ngoai cac micc a va b tren day) Cong ty khOng có ca so de xac dinh dtfac gici tri mat ccich clang tin cay do do C'Ong ty clang ghi 'than then gia goc Co sii• hqp nhat bar) cao tai chinh Bao cao tai chinh hap nhat bao gem bao cao tai chinh cira C6ng ty va bao cao tai chinh cua cac cOng ty do Cong ty kiem soat (cac cong ty con) ducrc lap cho den ngay 31/12/2020 Viec kiem soat nay Qat duqc C8ng ty c6 kha nang kiem soat cac chinh sach tai chinh va hoat deng cfra cac ding ty nhan dau tu nham thu duqc Icri ich to hoat Ong cua cac ding ty nay Ket qua host dong kinh doanh ctia cac ding ty con dugt mua lai hoac ban di trong nam &roc trinh bay trong Bao cao ket qua hoat &Ong kinh doanh hqp nhat to ngay mua hoac cho den ngay ban khoan dau to a C6ng ty con do Trong tnrang hqp can thiet, bao cao tai chinh hop nhat ,cfra cac cOng ty con &lac dieu chinh de cac chinh sach ke toan duqc dp dung tai Cong ty va cac cong ty con la giong nhau Tit ca cac nghiep va so du glib cac ding ty trong ding tap doan duqc loai bat khi hqp nhat bao cao tai chinh Hqp nhit kinh doanh Tai san, cong nq va ding nq tiem tang dm cOng ty con &roc xic dinh theo gia tri hop ly tai ngay mua ding ty con Bat kY' khoan php trei nao giira gia mua va tong gia tri hqp ly ctia tai san ducrc mua duqc ghi nhan la Iai the thircrng mai Bat kY khoan thieu but nao giCra gia mua va tong gia tri hqp ly ctia tai san duqc mua duqc nghi nhan vao ket qua kinh doanh hop nhat cua kj, ke toan ',hat sinh hoat dong mua cong ty con Diu tir vao cong ty lien ket Cong ty lien ket la met ding ty ma Cong ty co anh twang clang ke nhtmg khong phai la cong ty con hay cOng ty lien doanh cua Cong ty Anh huang clang Ice the hien a quyen tham gia vao viec Qua ra cac quyet dinh ve chinh sach tai chinh va hoat Ong dm ben nMn dAu to nhtrng khong CO anh huong ve mat kiem soat hoac dong kiem soat nhang chinh sach nay Ket qua hoat dong kinh doanh, tai san va cOng nq cPa cac cong ty lien ket ducrc hop nhat trong bao cao tai chinh theo phuong phap von chit so him Cac khoan gap von lien ket duoc trinh bay trong Bang can dOi ke toan hap nhat theo gia goc duqc diet' chinh theo nhimg thay doi trong phan von gOp ctia Cong ty vao phan tai san thuan cong ty lien ket sau ngay mua khoin dau tu Cac khain 16 ctia ding ty lien ket vuot qua khoan gop von cua Cong ty tai cong ty lien ket dO (bao Om bat ke cac khoan gop von dai han ma ve thuc chat tao thanh dau tu thuan cua COng ty tai cong ty lien ket do) khong dtioc ghi nhan Trong twang kip met ding ty thanh vien cua Cong ty thuc hien giao dich vai met cong ty lien ket vai Cong ty, lai/16 chua thuc hien tucrng Ung vai phan gap von ctia Cong ty vao cong ty lien ket, cluac loai trir khoi bao cao tai chinh hop nhat Cling cu tai chinh Page 3 Ghi nhon ban dau Tai san tai chinh: Tai ngay ghi nhan ban dAu, tai san tai chinh duqc ghi nhan theo gia g6c cong cac chi phi giao dich c6 lien quan true tiep den viec rnua sam tai san tai chinh do Tai san tai chinh cua Cong ty bao g6m tien, cac khoan tucrng cluang tien, cac khoan phai thu khach hang, phai thu khac, cac khoan 14 quy, cac khoan dau tu tai chinh Cong nq tai chinh: Tai ngay ghi nhan ban dau, cong nq tai chinh cluqc ghi nhan theo gia g6c cong cac chi phi giao dich co lien quan truc tiep den viec phat hanh cong nq tai chinh do Cong nq tai chinh cua Cong ty bao gam cac khoan phai tra ngueri ban, phai tra khac, cac khoan chi phi phai tra, cac khoan nq thue tai chinh, cac khoan vay Dtinh giti Iyi sau ghi nit(in ban dim Hien tai, chua co quy dinh ye dinh gia Iai cong cu tai chinh sau ghi nhan ban dau Tien vi cac khoin thong &rang tien Tien va cac khoan Wang ducmg tien bao g6m tien mat Lai quy, cac khoan tien girl khOng ky han, cac khoin dau tu ngin han, c6 kha nang thanh khoan cao, de clang chuyen doi thanh tien va it rui ro lien quan den viec bien &Ong gia tri Cac khoin dau to tai chinh Ctic khotin tiltu nr 11 iI:M gift den ngtiy dtio hgn Cac khoin (IL tu nam eiti den ngay dao han la cac khoan tien girl c614 han 6 thing Diu/ rw veto cling cy vim cua don vJ khdc Dau to vao ding cu yen cua don vi khac phan anh cac khoan dau tu cong cu von niumg COng ty khong CO quyen kie.m soat, d6ng kiem soat hoac co anh twang clang ke doi vat ben duqc (IL tu Khoin dau to vao cong cu von cac don vi khac duqc Oar' anh theo nguyen gia trir cac khoan du phong giam gia dau tu Cdc khotin dlzu tw din han khac Cac khoan dau tu dai han khac bao gom cac khoan dau tu rnua c6 phan vai ty le nho han 20% von dieu le La Cong ty Co phan, cac khoan dau tu dai han khac duqc phan anh theo gia g6c Du phong giam gia cac khoan dau tu dai trich lap theo quy dinh tai thong tu s6 48/2019/TT-BTC ngay 08 thing 08 nam 2019 Oa BO, Tai chinh ye "Huang din viec trich lap va xis cac khoan du phong giam gia hang ton kho, ton that cac khoan dau tu, nq phai thu kh6 del va bao hanh san pham, hang h6a, dich vu, ding trinh xay dung tai doanh nghiep- Cie khoin phai thu va dv phong pluti thu kho doi Cac khoan phai thu duqc trinh hay tren Bao cao tai chinh hqp nhat theo gia tri ghi so cac khoan phai thu ttir khach hang va cac khoan phai thu khac ding du phong nq phai thu kho doi Du phOng phai thu kh6 doi La Cong ty duqc trich lap theo cac quy dinh tai thong tu so 48/2019/1T-BTC ngay 08/08/2019 Theo do, du phong phai thu kho doi duqc trich lap cho nhimg khoan phai thu di qua han thanh toan tir sau thing tra len, hoac cac khoan thu ma nguai nq kho c6 kha nang thanh wan do bi thanh ly, phi san hay cac kh6 khan tuong Hang ton kho Hang ton kho &far xac dinh tren co so gia thap han giCra gia g6c va gia tri thuan co the thuc hien ducrc Gii gec hang ton kho bao g6m chi phi nguyen vat lieu truc tiep, chi phi lao dOng truc tiep va chi phi san xuat chung, neu co, de co duqc hang ton kho a dia diem va trang thai hien tai Gia xuat cua hang din kho duqc xac dinh theo phuong phap binh quan gia quyen Gia tri thuan co the thuc hien duqc duqc xac dinh bang gia ban uirc tinh tra cac chi phi de hoan thanh cang chi phi tiep thi, ban hang va phan ph6i phat sinh Hang tan kho ducrc hach town theo phuong phap ke khai thuong xuyen Page 4 Tai san thud thu nhap hoAn lai va na thud thu nhap hoan lai phai tra dtroc bu trir khi Cong ty co quyen hop phap de biz tit giaa tai san thud thu nhap hien hanh vii thus thu nhap hien hanh phai nep va khi cac tai san thud thu nhap hoan tai va nq thud' thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh nghiep dtrqc quan ly bai ding met ca quan thud va C6ng ty co du dinh thanh toan thud thu nhap hien hanh tren co sa thuin Cac loci thud khac duor ap ding theo cac luat thud hien hanh tai Viet Nam Ben lien quan Cac ben dtrac coi la lien quan neu met ben co khi nang kiem soat hoac co anh twang ding ke dsi vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat Ong Cac ben ding duoc xem la ben lien quan neu ding chiu su kiem soat chung hay chiu anh huemg ding ke chung Trong viec xem xet mei quan he dm cac ben lien quan, ban chit dm mei quan he dugc chic trong nhieu hon hinh thirc phap Cac ben &lac xac dinh la ben lien quan cua Cong ty trong nam bao gem: • Tap doan Btru chinh Vien thong Viet Nam: Gia tri yen Op dm Tap doan Buu chinh Vien thong Viet Nam tuang throng 31,43% von dieu • COng ty TNHH MTV Thanh toan Vier' thong Tin hoc Buu dien: La cOng ty con dia Cong ty (Cong ty sa him 100% yen) •Cac thanh vien Hei &mg Quin tri va Ban Tong Giarn doc cua Cong ty: Lanh dao chi chef 4 TIEN VA CAC KHOAN WONG DUtING TIEN SS cutii lei SO du nam Tien mat, tien gin ng'in hang 90.351.024.270 114.570.106.822 Cac khoan tuang duong tien (i) 92.725.334.382 180.000.000.000 (i) Cac khoan tien giri co k' han tit 3 thing tra xueng Lulu 183.076.358.652 294.570.106.822 5 PHAI THU KHACH HANG Silaiiii Iey SO diu nim 105.212.578.108 474.932.483.644 Tong C6ng ty Ha tang mpg 127.823.335.098 186.586.789.518 Tong Cong ty Vigil thong Mobifone 20.705.894.000 BQLDA du ttr XD va mua sain tap trung - Be tai chinh 234.000.579.684 COng ty Cong nghe thong tin VNPT- Chi nhanh TDBCVTVN 264.946.248.695 249.528.966.215 Tap doan cong nghiep - vier, thong quan dei 24.530.631.536 'Ring Cong ty Truyen Thong 8.279.377.204 Ging ty TNHH MTV thi nghiem dien Mien Bic 26.267.419.485 0 Cling ty CP du to icy mot s6 Viet 8842360512 109.591.751.104 126.723.745.249 1.065.876.516.017 Cac del Wong khac 902.095.644.035 Cong 6 TRA TRUOC CHO NGUti1 BAN NGAN HAN SO cuili kv SO du nam 2.104.551.000 2.104.551.000 CONG TY CP CONG NGHe BONG TAM NHIN 2.311.540.920 ATNIB LIMITED 266.849.439 1.621.152.265 Cong ty Co phin COng trinh Viettronics 2.484.304.334 Cong ty CP IBS M&E 0 CONG TY CO PHAN CO DieN DZI AN 2.397.234.400 2.807.200.000 Cong ty Co phin Giai phap An toan Unitek 2.934.142.787 3.203.205.627 Cong ty co phin ZME 10.187.081.960 Cac dsi twong khac 1.869.734.765 Cone 13.917.384.577 Page 7 7 CAC KHOAN PHAI THU KHAC S6 clad SS dau nam 8.336.518.533 7.993.611.675 Phii thu ngin hnn khic Lai du thu 355.452.055 342.301.370 Tdm img 1.672.729.879 3.301.294.496 I“, cuqc, icjt qu9 Cic Ichoin phai thu khdc 373.400.190 388.747.790 Phii thu dii han 5.875.789.880 3.961.268.019 Kjt cuvc, kj, qu9 Qin 340.384.699 352.964.099 340.384.699 352.964.099 8.676.903.232 8.346.575.774 Page 8 n k c ro Or t) C :Dv a Oth !04 nuR ?9393 MIV!!.) gm mil?in93 p; vn 9 HANG TON KII0 cutoicys do dau nam 410.086.015.024 522.470.700.321 I Hine ton kho Hang mua dang di dtr6ng 1.373.701.043 0 Nguyen lieu, Val lieu 977.138.346 630.955.773 Cong cu, dung cu 41.838.923 Chi phi san xuit kinh doanh der dang 50.460.537 Thanh phim 229.318.417.122 500.649.383.862 Hang hoa 164.641.654 2 Dur phi ria Ehini EH' hang (On kho (i) 165.625.936 Con 178.210.277.936 20.974.274.213 (931.221.6451 (931.221.645) 521.539.478.676 409.154.793.379 (i) C6ng ty trich Iiip dkr ph6ng giam gii hang ton kho theo quy djnh tai thong to 48/2019/TT-BIC ngay 08 thing 08 nam 2019 10 CHI PHI TRA TRU& So ctAiLcy' So dau nim 7.721.933.453 8.536.288.720 Nein han 8.536.288.720 Chi phi ch& ket chuyen 7.721.933.453 6.396.504.042 Dai han 6.396.504.042 Phan bO cong cu dung cu (teen 1 nam) 5.233.250.516 5.233.250.516 Page 10 111'88L'Ztt'LS ta*L66'L ICI £Z6706TOS7 969'9L 1'9£0't 6LI't0IT987Z ZL6'909' I ZL'9Z '-t ON ON = r C 2:, = c°- ru • e c$15r, 2 -g ° CI 1 cgr- •cr 5:.Gce q co r•-7-4 —r* L01' IIIVL86'S ZL£TSCICZTt 1Z6'8ZWLIr'L I 81L'ZI5'9£0'9 K611,6'8607 Z89'85r69g £08'L.StTZ0'0 I ISS'8S8't60'99 £68'S£17 '6£011 = = z - ,-, =^T=\-ZttuC •‘e, tSSTOL'OZTZtI £8L'6ZCZE8't9 IL£'601*ISZI1 tSt*Z80'19£'9L £08'LSr£Z0'0I ISS1S8'1760'99 £68'SEt'6£0'tt M e.'S r.e S661)S6'9L17 '01Z t6r911'8C6T I L6 I'Sg£'01r01 ._, •< L6I'Sg£'0IZ*01 ISZ ' LZCOSI '99 73: 0 000'VOI'EN 86L'16t'£90'00Z 5, = g n e, z 3 x- trl 11 TANG,GIAM TAI SAN CO DINH HU U HINH 4 Y \N IM MI :14 •t9 12 TANG, GIAM TAI SAN CO DINH Vo H1NH NGUYEN GIA Phan mem Quyen Dan vi: 1•WD SO diu ky may tinh sir chi Lgj Xfiy dvmg ca ban hoin thinh Cone Thanh 1y, nhtgmg ban 14.718.303.914 74.064.848.024 SO 0 88.783.151.938 HAO MON LUY KE 0 0 0 SO din ky 14.718.303.914 0 Trich khau hao 74.064.848.024 Thanh Iy, nhuong ban 7.143.920.264 88.783.151.938 SO cuili ky 554.223.192 0 GIA TRI CON LAI 0 0 7.143.920.264 SO dau ky 0 554.223.192 SO cuOi ky 7.698.143.456 0 0 7.574.383.650 74.064.848.024 7.698.143.456 7.020.160.458 74.064.848.024 81.639.231.674 81.085.008.482 Nguyen gia caa tai san c6 djnh v8 hinh het khau hao nhung van con six dvmg tai ngay 30/06/2021 la 6.959.179.200 VND 13 CHI PHI XAY DUNG CO BAN DO DANG At kki aigimAm Chi phi xay dkrng co ban dir dang 11.086.653.315 16.729.267.566 Chi phi hoin thien tru sa tai van phong TP HO Chi Minh 33.972.052 33.972.052 Xfiy dung co ban host dOng Inbuilding 92.586.728 Dvr an MobileID cho Vinaphone 92.586.728 He thong Camera thong minh tai 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is• 6 s : 4 = 0 Co 0' Co CIO 0:) 00 1 15 PHAI TRA NGUOrI BAN ao_ciuilteh 56!(1i1 iim a Phil tri cho nguiri bin ngin hgn 445.130.276.744 567.579.967.539 STAR EXCELLENCE 69.984.709.335 10.297.991.993 Cong ty C6 phin Diu to Ky thuit s6 Viet 173.292.227.438 123.347.027.667 Ericsson AB 71.507.602.928 34.524.291.717 C6ng ty TNHH Ong nghe Huawei Viet Nam 49.551.892.525 141.551.488.181 NUTEK TELECOM 5.896.223.006 Cty TNHH Phan Ph6i SYNNEX FPT 5.802.683.674 23.544.120.600 CONG TY TNHH ACE ANTENNA 54.200.730.031 Cling ty c6 phin Cling ngh'e K9 that se - HITD 19.672.940.997 91.859.420.400 Cic dOi tuqng khic 586.058.000 82.358.673.944 54.732.161.847 16 NGUtfl MUA TRA TIEN TRUitiC NGAN HAN So cu diu nim 58.970.099.653 Nguiri mua tri den truirc ngin hgn 24.995.339.107 4.221.865.000 Ban QL du an diu to xiy dung khu vuc quin Tin Phu 4.221.865.000 Ban quin 1Y du an ODA thinh ph6 Can Tho 981.000.000 CT CP CONG NGHE & TRUYEN THONG VIET NAM 981.000.000 Ngin hang Quin Dei 2.596.723.593 2.596.723.593 Cong ty Co phan Cong nghe mpg vi truyen th6ng (Infonet) 8.233.800.300 Vien Pasteur Thanh ph6 HO Chi Minh 0 Cue Butt dien Trung Ucmg 789.146.078 C6ng ty Ong nghe thong tin VNPT 5.712.420.500 0 Ngin hang TMCP Ngogi thuang Viet Nam Cty CP phit trien ding nghe vien thong - tin hoc Sun Viet 1.200.000.000 5.712.420.500 Cty TNHH MTV X6 so (lien toin Viet Nam 1.260.383.636 5.339.760.360 o06' 17 THUS VA CAC KHOAN PHAI NQP, PHAI THU NHA NUOC cu Lci 36.698.870.200 Thue vi cic khoin phai nOp Nha nuirc 5.662.267.264 3.419.460.000 ;ON Thue GTGT phii Op 1.167.217.566 Thue thu nhip doanh nghiep 3.846.364.674 141 Thue thu nhip Ca nhin Thue bio ve m6i trutmg va cic loci thus khic 6.823.000 BUt 641.862.024 18 CHI PHI PHAI TRA SS du nim 24.377.522.016 Ngin hon 23.575.942.819 6.391.326.398 Trich tnrac chi phi thus ngoii cic du an 704.150.059 Trich tnrac chi phi Ili vay 801.579.197 Chi phi trich truck lchic 4.948.321.771 3.300.000 735.554.568 SO au aim 52.917.817.782 51.538.282.020 1.242.216.562 137.319.200 Page 14