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Liru chuyin tien tir hoat ding du tu.. Ltru chuyen tien tir boat doting tai chinh 1.. THONG TIN KHAI QUAT Hinh that so.. Chi tiet: Ban buon may nick, thiet bi dien, vat lieu dien may pha
CONG TY CP VIEN THONG - TIN HQC BU'U D1E\1 Nliu so B 01 - DN/HN (Ban hanh theo ThOng tu so 200/2014/TT-BTC 158/2 P.1-Mng Mai, P.Qu.Pnh Loi, Q Hai Ba Trwng, TP.1-16 Vcii ngay 22/12/2014 caa 136 Tai Chinh) BANG CAN DOI KE TOAN HOP NHAT GI YA NIEN DO KE TOAN TAI NGAY 31 THANG 03 NAM 2022 Dan vi cking TT Tai sin Ma so Thuyet SO call lij, SO dau nam minh I 2 4 5 A TAI SAN NGAN HAN 3 100 4 1.453.210.599.962 1.901.627.173.678 (10110+120+130+140+150) I Tien va cic khoan twyng throng tien 110 5 219.822.015.467 457.693.975.760 1 Tien 111 6 77.990.568.530 155.875.151.690 2 Cac khoan tucmg ducmg flan 112 7 141.831.446.937 301.818.824.070 H Cic khoin diu ttr tali chinh ngin hqpn 120 8 20.000.000.000 20.000.000.000 1 Chung khoan kinh doanh 121 9 2 Du phong giam gia chimg khoan kinh doanh 122 10 - - 3 Dau tu nam giii den ngay dao him 123 - III Cic khoin phii thu ngin hp 130 7 20.000.000.000 1 Phai thu nein han khfich hang 131 11 20.000.000.000 2 Tyra truck cho ngdri ban ngin him 132 986.406.819.314 3 Phai thu n6i b6 ngan han 133 866.490.696.573 958.231.760.782 4 Phai thu theo tien d6 hqp clang xay dung 134 842.307.183.288 5 Phai thu ve cho vay ngin han 135 14.869.688.861 13.139.454.070 6 Phai thu ngin han khac 136 7 Dv phOng phai thu ngin han kh6 del (*) 137 - - 8 Tai san thieu ch6 xir IS, 139 - IV Hang tan kho 140 - - 1 Hang din kho 141 9.313.824.424 15.035.604.462 2 Du phi:mg giam gia hang tan kho ( ) - V Till san nglin him khac 149 - - 1 Chi phi tra truerc ngin han 328.446.752.994 - 2 Thue GTGT duqc khau trir 150 329.377.974.639 419.431.653.396 3 Thue va cac khoan phai thu Nhi nuerc 151 (931.221.645) 420.362.875.041 4 Giao dich mua ban lai trai phieu Chinh phai 152 18.451.134.928 (931.221.645) 5 Ili san ngin him khac 153 17.855.546.372 18.094.725.208 B TAI SAN DAI HAN 154 491.209.766 12.842.304.925 155 104.378.790 4.872.454.817 _ J200=210+220+240+250+260) - 379.965.466 I Cac khoin phii thu dii ban 200 - Phai thu dai han ciia khach hang 210 201.879.905.016 201.534.174.627 2 Tra truck cho nguiri ban dai han 211 3 Van kinh doanh 6 don vi tivc thu6c 212 645.874.324 646.800.524 4 Phai thu n6i b6 dai han 213 - - 5 Phai thu va cho vay dai han 214 - - 6 Phai thu dai him khac 215 - - 7 Dv phimg phai thu dai hp kh6 doi (*) 216 - - II Thi sin c6 Binh 219 - - 1 Tai san ca dinh hitu hinh 220 645.874.324 646.800.524 - Nguyen gici 221 - - -.Gici tri hao mon luy ki (*) 2 Tai san c6 dinh thue tai chinh 222 140.704.734.924 143.845.818.367 - Nguyen gia 223 59.718.122.894 62.537.604.945 - GO tri hao mon luy ki (*) 224 203.668.353.670 203.668.353.670 225 (143.950.230.776) (141.130.748.725) 226 - - - - Page 1 3 Tai san co dinh vii hinh 227 12 80.986.612.030 81.308.213.422 82.623.972.738 - Nguyen gici 228 82.623.972.738 (1.315.759.316) - Gia trj hao men luy ice (*) 229 (1.637.360.708) - III Bit d(ing san din tir 230 - 10.319.990.700 - - Nguyen gia 231 10.319.990.700 - Gia tri hao man 1u9 ke 232 41.191.000.000 IV Thi san d& dang dii ban 240 11.527.852.167 - 41.191.000.000 1 Chi phi san mat, kink doanh der dang dal hart 241 - - 2 Chi phi xay dung ca ban da dang 242 13 11.527.852.167 5.530.565.036 V Cie khoin din tur tai chinh did ban 250 14 43.874.000.000 5.530.565.036 1 Diu tu vao cong ty con 251 - - 2 Diu to vio ding ty lien doanh, lien ket 252 - 2.103.161.348.305 3 Diu to gip von van don vi khac 253 43.874.000.000 A 4 Dv phang diu tu tai chinh dai han (*) 254 - So dau Liam 5 Diu ttr nim gin' den ngay dio han 255 - 1.391.418.845.622 1389.705.319.961 VI Tii san diti ban khic 260 5.127.443.601 672.092.392.859 1 Chi phi tra trutic dai han 261 10 5.127.443.601 36.979.034.080 4.268.202.206 1 2 Tai san thue thu nhap hoan lai 262 - 26.739.642.257 31.771.866.657 3 Thiet bi, Nit tu, phi timg thay the dai han 263 - - 4 Tai sin dai han khic 268 - - 225.873.717 Lori the thtrang mai , 5 ,,.- 269 - 40.223.984.607 550.427.625.258 O NG TAI SAN (270=100+200) 270 1.655.090.504.978 10.798.068.568 16.178.629.752 A Thu vet - TT NguOn von Ma so SO cuoi li' - 1.713.525.661 minh - - C NQ PHAI TRA (300=310+330) 300 940.664.010.586 - - I Nq ngin kin 310 938.820.060.480 - - 1 Phil tra cho nguai ban ngin hart 311 15 575.057.474.415 1.005.600.665 - 2 Ngth:ri mua tra tien truer ngin han 312 16 24.126.099.359 - 3 Thue va cac khoan phai nap Nha ntrac 313 17 3.567.590.790 - 707.924.996 4 Phai tra nguai lao Ong 314 6.423.987.635 5 Chi phi phai tra ngan han 315 18 38.300.634.998 6 Phai tra nil bi ngin hart 316 - 7 Phai tra then tien di hqp ding xay dirng 317 - 8 Doanh thu chtra thvc hiOn ngin han 318 146.903.855 9 Phiti tra ngin han khic 319 19 37.225.723.619 10 Vay va nq thue tai chinh ngan han 320 20 229.872.956.820 11 Dv phing phai tra ng4n han 321 10.328.759.564 12 Quy khen thtrang, pink lqi 322 13.769.929.425 13 Quy binh 6n gia 323 - 14 Giao djch mua ban lai nil phieu Chirth phil 324 - II Nq dai ban 330 1.843.950.106 1 Phai tra nguai ban dai hart 331 - 2 Ngutri mua tra tien truck dai han 332 - 3 Chi phi phai tra dai han 333 - 4 Phai tra nii bi ye von kink doanh 334 - 5 Phai tra nii bet dai han 335 - 6 Doanh thu china thvc hiin dai halt 336 - 7 Phai tra dai han khic 337 19 957.270.665 8 Vay va nq thue di chinh dai han 338 - 9 Trai phieu chuyen diii 339 - 10 CO phieu uu dai 340 - 11 Thue thu nh#p hoan lai phai tra 341 - 12 Dv phong phai tra dai han 342 886.679.441 Page 2 13 Quy phat trier' khoa hoc va cong nghe 343 - 714.426.494.392 D NGUON VON CHU so Hilt 400 714.426.494.392 711.742.502.683 (400=410+430) 321.850.000.000 711.742.502.683 321.850.000.000 321.850.000.000 I VOn chili sir him 410 21 321.850.000.000 2.512.000.000 1 VOn Op cita chit sa tau 411 2.512.000.000 - Cophilu phi thong có quye'n biiu quyit 411a - Cei phi& mu deti 411b 2 Thin du win co phi') 412 3 Quyen chip chuyen di trai phieu 413 4 V6n khfic ciia chi' sa hat 414 5 Co phieu quy 415 6 Chenh tech &nil gia lai tai san 416 7 Chenh tech tSi gia hOi doii 417 8 Quy diu to phat trien 418 96.915.896.964 96.915.896.964 9 Quy h8 trq sip xep doanh nghiep 419 10 Quy 'chic thuec von chit sa frau 420 11 Loi nhuan sau thue chua phan ph6i 421 293.148.597.428 290.464.605.719 290.464.605.719 231.832.020.943 - LNST churl phein phoi L/K din cuoi IcjI truac 421a 58.632.584.776 2.683.991.709 - LNST duty phan pheli 10 nay 421b 12 NguOn von diu to Ay dirng ca bin 422 13 Loi ich c6 ding killing kiem soat 429 II Nginin kinh phi va gut khic 430 - - 1 Ngutm kinh phi 431 2 NguOn kinh phi d5 hinh thanh TSCD 432 CONG NGUON VON (440=300+400) 440 1.655.090.504.978 2.103.161.348.30k Nguoi 14p bieu Ke than tru&ng Ha Neil, ngay Jig thcing nam 20220c (A115, ho ten) Tong giam doc (Kf', ho ten) ho ten, clang dolt) Nguyen Thi Thu Huo'ng KE TOAN TRUONG TONG GIAM DOC e.*M4141 eirype gal Flia/n4 Page 3 CONG TY CO PHAN VIEN THONG - TIN HQC BYO DIN Mau s6 B 02a - DN/HN 1582 P.Ildng Mai, P.Q4nh Lai, Q.Hai Ba Thing TP.Ha Ar¢i (Ban hitnh then Thong to so 200/2014/1T-BTC ngay 22/12/2014 cita BO TM Chinh) BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT GIGA NIEN DO (Ding dey dti) Qui, 1 nam 2022 C111 TIEU mg so Thu341 Qu* I LK tir din nam den cutii qt4 nay minh 1 2 NAm nay Sint tnrirc Nim nay Nim truerc 3 1 Doanh thu ban hang va cung cap dich vg 01 22 4 5 6 7 23 354.505.975.224 627.623.119.624 354.505.975.224 627.623.119.624 2 Cac khoan &in trir 02 24 - - - - 3 Doanh thu thuin ye BH va c/c DV (10=01- 10 25 354.505.975.224 627.623.119.624 354.505.975.224 627.623.119.624 02) 26 4 Gia v6n hang ban 11 27 336.905.734.682 585.974.585.852 336.905.734.682 585.974.585.852 27 5 Loi nhun gOp veB1- va c/c DV (20=10- 20 17.600.240.542 41.648.533.772 17.600.240.542 41.648.533.772 11) 28 6 Doanh thu hoat dOng tai chink 21 6.495.698.208 5.724.822.938 6.495.698.208 5.724.822.938 5.019.151.071 12.057.142.654 5.019.151.071 12.057.142.654 7 Chi phi tai chinh 22 3.881.481.264 8.937.710.686 3.881.481.264 8.937.710.686 - Trong do: 1.41vay phai tra 23 - - - - 5.606.073.796 5.940.208.530 5.606.073.796 5.940.208.530 8 Lai (le) trong Ong ty lien kit lien doanh 24 9.813.963.009 8.963.881.431 9.813.963.009 8.963.881.431 3.656.750.874 20.412.124.095 3.656.750.874 20.412.124.095 9 Chi phi ban hang 25 1.816.950.407 1.816.950.407 2.019.688.887 267.102.192 2.019.688.887 267.102.192 10 Chi phi quan ly doanh nghiep 26 (202.738.480) 212.974.941 (202.738.480) 212.974.941 3.454.012.394 3.454.012.394 11 Lqi nhutin thuAn ttl hoat dOng kink doanh 30 54.127.251 54.127.251 770.020.685 20.466.251.346 770.020.685 20.466.251.346 12 Thu nh#p khac 31 - - 3.265.075.240 3.265.075.240 13 Chi phi khfic 32 - - 14 Lori nhu6n khac (431-32) 40 15 T6ng lqi nht* truac thud (530+40) 50 16 Thud thu nhOp doanh nghiep hien hanh 51 17.Chi phi thud TNDN han 10i 52 18 Leri nhOn sau awe TNDN(60=50-51-52) 60 2.683.991.709 17.201.176.106 2.683.991.709 17.201.176.106 19 Lai co ban tren cti phi& 70 29 83,39 534,45 83,39 534,45 20 Lai suy giam ten cii phieu (*) 71 Ngtriri 14p bieu K4 toan tritang NGUYEN THI THU HU'ONG NGUYEN NGQC SON Page I CONG TY CP VIEN THONG - TIN HOC BM DIN Min s6 B 03-DN/HN NO 158/2 Phi') Hang Mai, P.Qu5'nh Loi, Q.Hai Ba Tnmg, TP Ha Ni (Ban hanh theo Thong nr so 200/2014/TT-BTC ngay 22/12/2014 dm BO Tai Chinh) BAO CAO LUt CHUYEN TIEN TE HOT NHAT (Theo phuung phap elan tiep) Tai ngay 31/12/2021 CHI TIEU Ma so Nam nay Nam truck 1 3 4 2 1 Ltru chuyen tien fir hoot (King kinh doanh 3.454.012.394 20.466.251.346 - - 1 L91 nhuin pink thui 01 3.141.083.443 2.496.188.715 2 Dieu chinh cho cac khocin (290.554.559) (391.718.000) (4.411.980.611) - Khau hao TSCD va BDSDT 02 (2.023.529.479) 101.595.074 3.881.481.264 (6.250.790.955) - Cac khoin du phong 03 - 9.615.792.878 - (Lai), to chenh lech t9 gia hOi doai do danh gia lai cac khoin 04 3.750.512.452 muc tier tO c6 goc ngoai to 124.175.111.290 90.984.900.402 - (Lai), 18 tit hog doting au tu 05 (120.287.781.050) (4.610.120.012) - Chi phi lai vay 06 - - Cfic Ichofin diet' chinh khac (twin tili(ip "Quy phat trien khoa 07 (4.116.337.831) 26.037.319.058 (3.078.531.090) hcoc va cong ngh0") 3 1,0 nhuin lir hoot ding kinh doanh triter shay ai van luw 08 - ding (2.408.700.327) 84.409.053.834 - (Tang), giam cac khoin phai thu 09 (96.292.020.957) - 227.842.444.849 - (Tang), gam hang ton kho 10 (1.607.861.467) - Tang, (giam) cac khoin phai tra (Khong k" lai vay phai tra, thu6 11 - (99.667.299.006) thu nhap doanh nghiep phai nip) - - - (Tang), gam chi phi tra truoc 12 (2.683.000.000) 102.231.796 - - - (Tang), giam cluing khoan kinh doanh 13 2.564.515.778 (1.726.345.689) (8.216.827.567) - Tien lai vay da tra 14 (4.948.321.771) - Thue thu nh4p doanh nghiOp dA m)p 15 o 3 - Tien thu khac tir hog cl(ing kinh doanh 16 - Tien chi khac cho hoot &Ong kinh doanh 17 (7.460.553 CONG 37.396.972 CO PH 1,1171 chuyin din thuiin dr hog ding kinh doanh 20 liN THONG Mill II Liru chuyin tien tir hoat ding du tu 1 Ti6n chi a mua sam, xay chmg TSCD va cac TSDH khac 21 411.136.6 2 Tien thu tir thanh ly, nhuvng ban TSCD va cac TSDH khfic 22 - 3 Tien chi cho vay, mua cac cong cu nq dm don vj khac 23 - 4 Tien thu hei cho vay, bin lai cac cong cv nq dm don vi khac 24 - 5 Tien chi du ttr Op von vac) don vi khac 25 - 6 Tien thu hotli du tu Op vim vao don vi khac 26 - 7 Tien thu lii cho vay, c6 drc va lqi nhuan duqc chia 27 6.082.462.188 L at chuyin tan thuin tir hopt ding dius be 30 6.493.598.841 Page 1 III Ltru chuyen tien tir boat doting tai chinh 1 Tien thu tir phat hanh co phi"eu, nha'n von gop clia chu se" hall 31 2 Tien tra lai von gOp cho cfic chti so? hftu, mua 1ai c6 phieu cua 32 doanh nghi0 da phat hanh 3 Tien thu tir di vay 33 68.158.253.055 233.428.836.135 (388.712.921.493) (341.654.537.132) 4 Tien tra nq g6c vay 34 5 Tien tra ng pie thue tai chinh 35 5 Co tirc, lgi nhu'an TA' tra cho chu soy hOru 36 (21.947.278.045) (130.172.979.042) Ltru chuyin lien Mueli; tit hogt dijng tai chinh 40 (320.554.668.438) (237.871.960.293) (86.282.407.354) Urn chuyen tien thuan trong nam (50 = 20 + 30 + 40) 50 294.570.106.822 457.693.975.760 Tien va twang throng tien dAu nam Anh htrang ctla thay d6i tj, gi6 h6i do6i quy d6i ngoai 61 Tien va tvo.ng throng tien cuOi nam (70 = 50 + 60 + 61) 70 219.822.015.467 208.287.699.468 Ha Noi, ngety42g thong nam 2022 NGUti1 LAP KE TOAN TRUONG (K)5, ho ten) (1(y, ho ten) TONG GIAM DOC NGUYEN THIJ THU HU'ONG KE TOAN TRUC':/NG ToNG GIAM DOC eior ,Yen tia F'4,67/14,76it TY N -0 IN HOC EN J-Nz/- Page 2 CONG TY CP VIEN THONG — TIN HOC BUIJ DIN Mitt so B 09 - DN/HN 158/2 P.HOng Mai, P.QuSmh L8i, Q.Hai Ba Trung, TP.HA N6i (Ban hanh theo 'Thong to s6 200/2014/TT-BTC Ngay 21/12/2014 oh B6 Tai chinh) BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT CHON LOC Q4 1 nam 2022 1 THONG TIN KHAI QUAT Hinh that so hiru von Cling ty Co phan Vien thong - Tin hoc Buu dien (goi tat la "Cong ty") dugc thanh lap theo Giay chirng nhan dang ky doanh nghiep so 0100683374 cap Ian &au vao ngay 12/12/2001 va sira d6i Ian 17 vac) ngay 1 8/1 2/2020 do Sa Ke hoach va Dau tu thanh ph6 HA N6i cap V6n dieu le dm Cong ty IA: 321.850.000.000 VND TOng s6 lao dOng trong Cling ty T6ng s6 lao dOng trong Cong ty tai ngay 31/03/2022 IA 494 nguai (tai ngay 31/03/2021 la 468 nguiri) Nginh nghe kinh doanh • San xuat thiet bi truyen thong; • Sira china thiet bi lien lac; • Sira china may vi tinh va thiet bi ngoai vi; • Ban buOn may moc, thiet bi phi tong may khac Chi tiet: Ban buon may nick, thiet bi dien, vat lieu dien (may phat dien, d6ng co dien, day dien va thiet bi khac dung trong mach dien); • Lap dat he th6ng dien; • Ban buon thiet bi va linh kien dien tit; vier' thong; • Giao duc khac chua dugc phan vao dau: Dao tao cong nghe vien thong, dao tao cong nghe th6ng tin; • Hoat d6ng chuyen mon, khoa hoc va cong nghe khac chua dugc phan vao dau: Dich vu tu van, chuyen giao ding nghe trong linhvuc vier' th6ng, cong nghe thong tin, ,he thong trung tam dun lieu (Data center), cac thiet bi trong nganh truyen hinh, irng dung cong nghe mai de san xuat thiet bi thong tin, via thong; • Kinh doanh bat d6ng san, quyen sir dung dat thu6c chir sa hiru, chil sir dung hoac di thue; • Kiem tra va phan tich ky thuat: Dich vu k9 thuat do kiem phuc vu cong tic quan ly chat lung mang vien thong; • Hoat d6ng vien thong khac: Dai 15, kinh doanh dich vu trng dung ten mang internet va vien thOng, dich vu to van trong linh vuc vien thOng, cung cap dich vu trong linh vuc vier) thOng; • Cho thue xe c6 dOng co; • Dich vu ho tro tong hop: cung cap cac dich vu; • San xuat khac chua phan vao dau: san xuat thiet bi bao ve; • Ban buon chuyen doanh khac chua phan vao dau: Kinh doanh thiet bi bao ve; • 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: Dau to san xuat san pham phan mem; • Lap dat he th6ng cap, thoat ntrac, 16 strai va dieu hem khOng khi; • Tu van may vi tinh va quan tri he th6ng may vi tinh: Dich vu tu van trong linh vuc tin hoc, cung cap dich vu trong linh vuc tin hoc; • Hoat Ong dich vu ho tra kinh doanh khac con lai chua dugc plan vao dau: Kinh doanh trong linh vuc vier) thong va tin hoc bao gom ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he thong &Ong b6 trong linh vuc vien thong va tin h9c; • Xay dung cong trinh k9 thuat dan dung khac: Xay dung ha tang vien thong, cac he th6ng trung tam du lieu (Data center), Xay lap cong trinh vien thong; • Hoat dOng ho trq dich vu tai chinh chua &roc phan vao dau: Dich vu thanh toan • Cho thue may moc, thiet bi va d6 dung him hinh khac: Dich vu cho thue thiet bi vien thong va tin hoc; Page 1 • Nghien ciru va phat tri6n thuc nghiem khoa h9c W nhien va k9 thuat: Cung cap cac dich vu nghien ciru cong nghe thong tin; • Hoat dOng x6 s6, ca cugc va danh bac; • Xir 19 dir lieu, cho thug va cac hoat &Ong lien quan (khong bao gOm thiet lap mang va kinh doanh ha tang btru chinh vin thong) • COng thong tin (trir cac loaf thong tin Nha ntrac cam va hoat dOng bac chi) Ho3t dOng chinh • Ban buon thiet bi va linh kien dien tir, vien thong; • Cho thug may moc, thiet bi va do dung hiru hinh khac: Dich vu cho thug thiet bi vin thong va tin h9c; • Dich vu hg trg tong hgp: Cung cap cac dich vu; • Hoat dOng dich vu ho trg kinh doanh khac con lai chua dugc phan vao dau: Kinh doanh trong linh vuc veen thong va tin h9c bao Om ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he th6ng dOng bO trong linh vuc vin thong va tin h9c; Chu 14 sin xuit, kinh doanh thong thuteng Chu kj, san xuAt, kinh doanh thong thuOng dm Cong ty dugc thuc hien trong thoi gian khong qua 12 thang Ciu tnic doanh nghi0 Cling ty TNHH MTV Thanh toan Vin th8ng Tin hoc Buu dien: La COng ty con dm Cong ty Chi nhanh - COng ty Co phAn Vin thong Tin h9c Buu dien (Chi nhanh HO Chi Minh): Hach toan dOc lap Chi nhanh Cong ty Co phan Vin thong Tin h9c Buu dien tai Da Nang: Hach toan dOc lap 2 NAM TAI CHINH, CHUAN MIX KE TOAN VA CHE DO KE TOAN AP DUNG IC3, ke town Nam tai chinh cua Cong ty bat dAu tir ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 Bao cao nay dugc lap cho kj, hoat dOng tir ngay 01/01/2022den ngay 31/03/2022 Che dO ke town ip dung COng ty ip dung cac ChuAn muc Ke toan , Che dO Ke toan doanh nghiep Viet Nam dugc ban hanh theo 'Thong tu s6 200/2014/TT-BTC ngay 21 thang 12 nam 2014, Thong tu s6 202/2014/TT-BTC ngay 21 thing 12 nam 2014 va cac thong tu huang clan thuc hien Chu'An muc Kt toan dm BO Tai chinh trong viec lap va trinh bay bao cao tai chinh hgp nhAt Tuyen WO ve AO tuan thti Chuin myc ke toan vi Che dO ke town Ban T6ng Giam d6c dam bao da tuan aril yeu cAu dm cac Chuin muc Ke toan , Che dO Ke toan doanh nghiep Viet Nam dugc ban hanh theo Thong to s6 200/2014/TT-BTC ngay 21 thang 12 nam 2014, Thong to s6 202/2014/TT- BTC ngay 21 thang 12 nam 2014 ding nhu cac thong tu htrang dan thuc hien Chuin muc Ke toan dm BO Tai chinh trong viec lap bao cao tai chinh hgp nhAt Bao cao tai chinh hgp nhAt kern theo khong nham phan anh tinh hinh tai chinh hgp nhat, ket qua hoat dOng kinh doanh hgp nhAt va tinh hinh Itru chuyen tien to hgp nhAt theo cac nguyen tic va thong le ke toan dugc chAp nhan 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 wan chi' ytu dugc Cong ty Ai) dung trong viec lap Bao cao tai chinh hgp nhAt: th:iv tinh ke toan Page 2 Vi'ec lap Bao cao tai chinh hqp nhat tuan thin theo cac Chuan muc ke toan, Ch'e dO k'e toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay ,Bao cao tai chinh hap nhat yeu eau cita Ban T6ng Giam doc phai c6 nhung uac tinh va gia dinh anh huong den so lieu bao cao ve cac cong nq, tai san va viec trinh bay cac khoan cong no va tai san tiem tang tai ngay lap Bao cao tai chinh hop nhat cling nhu cac so lieu bao cao ve doanh thu va chi phi trong su6t nam tai chinh Dinh gii va ghi nh5n theo gii tri hqp 157 Theo quy dinh cua Luat Ke toan da c6 hieu luc tir ngay 01 than 01 nam 2018, trong do bao g6m quy dinh ve danh gia va ghi nhan theo gia tri hop ly, tuy nhien chua co huang clan Cu the cho van de nay; Theo d6, Ban Tong Giam d6c di xem xet va ap citing nhu sau: a) Gong cu tai chinh chivy ghi nh4n va danh gig lai theo gia tri hgp ly tre' n co sO• gi6 gac trio di cac khoan du phong can trich 16p (neu co) theo quy dinh hien hanh; b) Cac khoan muc tien to co go'c ngoai to dugc danh gia theo 0.) gia giao dich thuc td; c) Dai v61 tai san va ng phai trci (ngoai cac muc a va b tren day) Cong ty khong co ca sa de xcic dinh dugc gia tri mQt cach clang tin cely do do Cong ty dang ghi nhan theo gia goc Co' so hqp nhAt bio cao tai chinh Bao cao tai chinh hop nhAt bao gtmn bao cao tai chinh cua Cong ty va bao cao tai chinh cua cac cong ty do Cong ty kiem soat (cac cong ty con) duqc lap cho den ngay 31/03/2022 Viec kiem soat nay dat duqc khi Cong ty c6 kha nang kiem soat cac chinh sach tai chinh va boat dOng cua cac ding ty nhan dau tu nham thu dugc lqi ich tir hoat dOng cua cac cong ty nay Ket qua hoat dOng kinh doanh cua cac ding ty con dugc mua lai hoac ban di trong nam dugc trinh bay trong Bao cao ket qua boat dung kinh doanh hop nhat tir ngay mua hoac cho den ngay ban khoan dau tu a Cong ty con d6 Trong truarng hop can thiet, bao cao tai chinh hop nhat,cita cac ding ty con duqc dieu chinh cac chinh sach ke toan dugc ap dung tai Cong ty va cac cong ty con la giong nhau Tat ca cac nghiep vu va so du gifra cac ding ty trong ding tap doan dugc loai b6 khi hop nhat bao cao tai chinh Hqp nhAt kinh doanh Tii san, cong ng va cOng no tiem tang dm cong ty con dugc xic dinh theo gia tri hqp ly tai ngay mua ding ty con Bat kS, khoan phv tri nao gifia gia mua va tong gia tri hop ly cua tai san duqc mua dugc ghi nh5n la lgi the thucmg mai BAt ky khoan thieu but nao giira gia mua va tong gia tri hop Vr cua tai san dugc mua dugc nghi nh5n vao ket qui kinh doanh hgp nhAt cua IcSr ke toan phat sinh hoat dung mua cOng ty con DAu tir vao cong ty lien ket Cong ty lien ket la mot cong ty ma Cling ty co anh huang ding ke nhung khong phai la ding ty con hay cong ty lien doanh cita Cong ty Anh huang clang ke the hien a quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hoat dOng oh ben nh5n dAu to nhung khong co anh huang v'e mat kiem soat ho0c dling kiem soat nhimg chinh sach nay Ket qui boat dung kinh doanh, tai san vi cong nq cua cac ding ty lien ket dugc hqp nhAt trong bao cao tai chinh theo pinning phap von chit sOr hitu Cac khoin g6p von lien ket dugc trinh bay trong Bing can dOi ke toan hgp nhat theo gia g6c dugc dieu chinh theo nhimg thay doi trong phAn von gap cua Cong ty vao phAn tai san thuAn cong ty ket sau ngay mua khoin,dAu tu Cac khoan oh cong ty lien ket vugt,qua khoan gOp von Citing ty tai cong ty lien ket do (bao gam bat ke cac khoan g6p von dai han ma ye thtrc chat tao thanh dAu tu thuAn cua Cong ty tai ding ty lien ket d6) khong dugc ghi nh5n Trong tn.rimg hgp mot cOng ty thanh vien cua Cling ty thtrc hien giao dich vai mot cong ty lien ket vai Cong ty, lai/lo chua thtrc hien tucmg ling vai phAn gap von cita Cong ty vao cong ty lien ket, dugc loai trir kh6i bao cao tai chinh hqp nhAt COng cu tai chinh Page 3 Ghi nkin ban dciu Tai san tai chinh: Tai ngay ghi nhan ban du, tai san tai chinh dugc ghi nhan theo gia g6c tong cac chi phi giao dich c6 lien quan trkrc tiep den viec mua sam tai san tai chinh do Tai san tai chinh cua Cong ty bao gom tien, cac khoan tuang duang tien, cac khoan phai thu khach hang, phai thu khac, cac khoan k/ quy, cac khoan dau tu tai chinh Cong ng tai chinh: Tai ngay ghi nhan ban du, ding ng tai chinh dugc ghi nhan theo gia g6c cong cac chi phi giao dich co lien quan tnrc tiep den viec phat hanh ding ng tai chinh dg COng nq tai chinh cua Cong ty bao gom cac khoan phai tri ngutri ban, phai tri khac, cac khoan chi phi phai tri, cac khoan ng thue tai chinh, cac khoin vay Dcinh gici Igi sau ghi nkin ban dill, Hien tai, chua co quy dinh ve danh gia lai ding cu tai chinh sau ghi nhan ban du Tien va cac khoin twang throng tien Tien va cac khoan tuang duang tien bao gom tien mat tai guy, cac khoin tien giri khong ky han, cac khoan dau to ngan han, c6 kha Wang thanh khoan cao, de clang chuyen doi thanh tien va it rui ro lien quan den viec bien dOng gia Cac khoin ttr tai chinh o' Ccic khoiin dim to niim giir din ngay dcio hgn Cac khoin dau tu nam gill den ngay dao han la cac khoan tien gal cr.) kj, han 6 thing trr vim cong cy vein cite, don vj khcic tu vao cong cu von cua dan vi khic phan anh cac khoan dAu to ding cu von nhung Cong ty khong co quyen kiem soat, &ling kiem soat hoac co anh Wang clang ke dOi vai ben dugc dau tu Ithoan dau tu vao ding cu von cac don vi }chic dugc phan anh theo nguyen gid trir cac khoan du phong giam gia dAu tu Cdc khocin dicu tw deli hgn kit& Cac khoan du tu dai han khac bao gam cac khoan dAu tu mua c6 phAn vii tS, le nhO han 20% von dieu le dm Cong ty Co phan, cac khoan dau tu dai han khac dugc 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 ram 2019 dm BO Tai chinh ve "Huang dan viec trich lap va xir I cac khoan du phong giam gia hang ton kho, ton thAt cac khoan dAu tu, ng phai thu kho doi va bao hanh san pham, hang Ma, dich vg, ding trinh xay dung tai doanh nghiep" Cac khoin phai thu va thy phOng phai thu kho del Cac khoin phai thu dugc trinh bay tren Bao cao tai chinh hgp nhat theo gia tri ghi so cac khoin phai thu tir khach hang va cac khoin phai thu khac ding du phong ng phai thu kh6 doi Du phong phai thu kh6 doi cua Cong ty dugc trich lap theo cac quy dinh tai th6ng tu s6 48/2019/TT-BTC ngay 08/08/2019 Theo dO, du phong phai thu kho dal dugc trich lap cho nhang khoan phai thu da qua han thanh toan tir sau thing tri len, hoac cac khoan thu ma ngutri ng khg co kha nang thanh toan do bi thanh 151, phi san hay cac khg khan tuang tu Hang ton kho Hang ton kho dugc xac dinh tren ca sa gia dial) han glib gia gOc va gia tri thuan co the thkrc hien dugc Gia gOc hang ton kho bao Om chi phi nguyen vat lieu trkrc tiep, chi phi lao d6ng trkrc tiep va chi phi san xuat chung, neu co, de co dugc hang ton kho o dia diem va trang.thai hien tai Gia xuAt dm hang ton kho dugc xac dinh theo phuang phap binh quan gia quyen Gia tri thuan c6 the thkrc hien dugc dugc xac dinh bang gia ban uOc tinh trir cac chi phi de hoan thanh ding chi phi tiep thi, ban hang va phan phai phat sinh Hang ton kho dugc hach toan theo phuang phap ke khai thutmg xuyen Page 4 TAi san thu thu nhap hoan lai va no thu thu nhap hoan lai phai tra duoc bu trir khi Cong ty c6 quyen hop phap de bu trir gifra tai san thue thu nhap hien hanh vai thu thu nhap hien berth phai nop va khi cac tai san thue thu nhap hoan lai va no thue thu nhap hoan lai phai tra lien quan thu thu nhap doanh ng,hiep duoc quan IS/ bai ding mot co quan thue va Cong ty c6 du dinh thanh town thue thu nhap hien hAnh tren co soy thuAn Cic loaf thue khac dugc Ai) dung theo cac luat thue hien hAnh tai Viet Nam Ben lien quan Cac ben dugc coi lA lien quan neu mot ben c6 kha nang kiem soat hoac c6 Anh htrang &rig k'e d6i vai ben kia trong viec ra guy& dinh cac chinh sach tai chinh va hoat dOng Cac ben ding dtrgc xem la ben lien quan neu ding chiu su kiEm soat chung hay chiu Anh htrang clang ke chung Trong viec xem xet m6i quan he dm cac ben lien quan, ban chat dm m6i quan he duoc chu tong n.hieu hon hinh thIrc phap Cac ben dugc xac dinh IA ben lien quan cua Cong ty trong nam bao g6m: • Tap doAn Buu chinh Vin thong Viet Nam: Gia tri von gop cila Tap doAn Buu chinh Vin th6ng Viet Nam tuong duong 31,43% von dieu le • COng ty TNHH MTV Thanh town Vigil thong Tin hoc Buu dien: LA ding ty con dia C6ng ty (Cong ty soy hut 100% von) • Cac thanh vien HOi d6ng Quan tri va Ban T6ng Giam d6c cua Cong ty: Lanh dao chu ch6t 4 TIEN VA CAC KHOAN TUONG DU'ONG TIEN ss cut,i ky SO dau nam Tien mat, tien gui ngan hang iP Cac khoan tuong duong tien (i) (i) Cac khoan tien gui c6 kS, han to 3 than tra xu6ng 77.990.568.530 155.875.151.690 4 Conk 141.831.446.937 301.818.824.070 311 219.822.015.467 457.693.975.760 iG 5 PHAI THU KHACH HANG SO ct&isy SO dau dam 209.418.804.934 351.098.306.889 T6ng Cong ty Ha tang mang 134.248.912.040 Tong Cong ty Vin th6ng Mobifone 87.479.482.566 Cong ty Cong nghe thong tin VNPT- Chi nhanh TDBCVTVN 54.007.387.074 30.847.103.334 Tap doAn ding nghiep - vien thong quan dOi 286.776.244.835 343.080.882.520 T6ng °zing ty Truyen Thong 9.119.411.805 Cong ty TNHH MTV thi nghiem dien Mien Bic 10.759.385.877 6.742.886.850 Cong ty Co phAn DAu to KSi thuat s6 Viet 6.742.886.850 11.658.421.160 Cac d6i tuong khac 10.492.579.944 118.205.265.658 gliig 129.860.981.734 958.231.760.782 842.307.183.288 Page 7 6 TRA TRU& CHO NGU.61 BAN NGAN HAN Socuoikv SO (du nam 2.104.551.000 2.104.551.000 LONG TY CP CONG NGHE TV DONG TAM NH1N 5.335.799.700 5.335.799.700 Cong ty Co phAn Phan phi Cong nghe Quang Dung Cong ty c6 phIn Thucmg mai K9 thuat HDL 851.037.180 517.786.430 Ong ty TNHH Xay dung va Minh Ngqc 517.786.430 3.370.400.000 C8ng ty c6 phAn DAu to va C8ng nghe EPAY 3.370.400.000 1.810.916.940 Cac d6i Wog khac 2.690.114.551 13.139.454.070 Cone 14.869.688.861 SO dau nam 7 CAC KHOAN PHAI THU KHAC SO ey 15.035.604.462 9.313.824.424 Phil thu /min hun khic 525.844.475 Lai du thu 551.909.643 2.470.864.840 Tam Ung 2.567.198.349 KY cuqc, IcY guy 386.050.390 Cac khoin phai thu khac 387.902.790 11.652.844.757 Phai thu dai hun 5.806.813.642 Ky cuqc,14 qu9 645.874.324 646.800.524 Cone 645.874.324 646.800.524 9.959.698.748 15.682.404.986 IN Page 8 8 NQ XAU giggL SO cuiii ki, Der igontg Gist gik SO dau nam Din vi: VND Gig tri ci5 the thu tail Gia tri có the thu hiii Ten dcm vi DuLiponlg Lgig Page 9 9 HANG TON ICHO SO mil ky SO dau nam 329.377.974.639 420.362.875.041 1 Hang ton kho Hang mua dang di &Ong 302.653.151 258.274.797 Nguyen lieu, Vat lieu 44.652.640 44.652.640 Cong co, dung cu 293.845.083.633 340.461.907.595 Chi phi san xuat kinh doanh dang 164.026.478 164.026.478 Thanh pham 35.021.558.737 79.434.013.531 Hang boa (931.221.645) (931.221.645) 2 Du phong giam gia hang din kho (i) 328.446.752.994 419.431.653.396 L4n (i) COng ty trich lap du phong giam gia hang ton kho theo quy dinh tai thong to 48/2019/TT-BTC ngay 08 thing 08 nam 2019 10 CHI PHI TRA TRU& fiatilaiys So dau dam 12.842.304.925 Ngan han 17.855.546.372 12.842.304.925 Chi phi chi/ ket chuyen 17.855.546.372 5.530.565.036 Dal han 5.127.443.601 5.530.565.036 Phan bti cong cu dung cu Oren 1 nam) 5.127.443.601 Page 10 11 TANG, ciAm TAI SAN CO DINH HUU HINH NGUYEN CIA Nha cera May mac Phirong tign Thiet bI, dung Tai san co Dan vi: VND SO din ky vat kien truc thiet bi van tai cu Quin Iv dinh khac Mua sam thiet bi 45.781.969.464 79.319.281.805 Ek]e Xay dung co ban hoan thanh 42.907.673.622 16.405.388.138 19.254.040.641 Thanh 15/, nhugng ban 45.781.969.464 79.319.281.805 203.668.353.670 SO cuOi ky 20.548.935.082 42.907.673.622 16.405.388.138 19.254.040.641 71.002.040.617 0 HAO MON LUY KE 23.382.811.125 8.576.191.308 17.620.770.593 0 SO dill ky 414.447.207 854.273.610 0 Trich khan hao 20.963.382.289 861.797.377 428.090.412 260.873.445 71.856.314.227 Thanh ly, nhuong bin 24.818.587.175 24.244.608.502 9.004.281.720 17.881.644.038 203.668.353.670 SO cuili ky 25.233.034.382 18.663.065.120 7.401.106.418 7.462.967.578 0 GIA TRI CON LAI 19.524.862.497 7.829.196.830 1.372.396.603 8.317.241.188 SO cuOi ky 1.633.270.048 141.130.748.725 SO (tau kj, 2.819.482.051 0 143.950.230.776 0 59.718.122.894 62.537.604.945 Page I I * o ii 12 TANG, GIAM TAI SAN CO DINH VO HINH NGUYEN GIA PhA'n mem Quyen Dan vj: VND SO data kj, may tinh sir dung dat Xay dung ca ban hoin thanh 74.064.848.024 82.623.972.738 Thanh 1Y, nhuang ban 8.559.124.714 0 74.064.848.024 0 SO cad ky 8.559.124.714 74.064.848.024 82.623.972.738 HAO MON LUY KE 1.315.759.316 74.064.848.024 SO diu 14, 321.601.392 1.315.759.316 Trich khau hao 56 321.601.392 Thanh 1Y, nhucmg bin 1.637.360.708 11.527.852.167 0 SO at& 14 7.243.365.398 GIA TRI CON LAI 6.921.764.006 951.406.128 1.637.360.708 SO du ItS, 8.315.334.449 SO cuoi ky 2.161.111.590 81.308.213.422 80.986.612.030 13 CHI PHI XAY DUNG CO BAN DO DANG So dau nam Chi phi xay dtmg co' ban do dang 10.319.990.700 Xfiy dung ca ban host dOng Inbuilding Dir an MobilelD cho Vinaphone 951.406.128 Hg thOng Camera thong minh tai quan Tan Phil 8.315.334.449 Cong trinh khac 1.053.250.123 Page 12 14 DAU TU TAI CHINH DAI HAN Gia gt'!A SO cuili ky Gia tri hop ly (1) Gia gLOs SO du ky Dan vi: VND 43.874.000.000 Gia tri dtr phong 43.874.000.000 41.191.000.000 Gia tri du phone Mitt to dai 14n khac 20.000.000.000 20.000.000.000 20.000.000.000 Gia tri hop IS, (I) Cong ty Co phan Dau to K9 That SO 41.191.000.000 Viet 12.000.000.000 12.000.000.000 20.000.000.000 Cong ty Co phan Dich vu k9 that Vien thong Ha n6i 8.049.000.000 8.049.000.000 12.000.000.000 12.000.000.000 Cong ty Co phan Cong nghe Truyen thong Viet Nam 3.200.000.000 3.200.000.000 5.366.000.000 5.366.000.000 Cong ty Co phan ITTA 625.000.000 625.000.000 Cong ty CP Dau to Phat trien Cong 3.200.000.000 3.200.000.000 nghe va Truyen thong 625.000.000 625.000.000 (i) (Cong ty chua xac dinh gia tri hop 15/ cua cac khoan du tu nay de thuyet minh trong bdo cao tai chinh bai vi kh6ng c6 gia niem yet teen thi twang cua cac khoan dau tu nay va cac Chan mirc Ke todn Viet Nam, Che d6 ke toan Doanh nghiep Viet Nam va cac quy dinh hien hanh c6 lien quan chua huang can ve cach tinh gia tri hop 15/ Gia tri hap 15/ cCia cac khoan dau tu nay neu xac dinh ducyc c6 the khac vori gia tri ghi s6) Thong tin chi tiet ve cong ty con, cong ty lien ket va cac khoan dau tu dal han khdc tai ngay 31/03/2022 nhu sau: Ten COng ty thinh 14p va TS, 4' set hum TS, 4' quyen BQ Ho#t Ong chinh nim ho4t Ong 100% HD trung gian TT 19% Thuang mai Cong ty TNHH MTV Thanh town Vien thong Tin hoc Buu dien TP Ha N6i 100% 15% 2,2% Dich vo vien thong Cong ty Co phan Dau tu K9 That SO Viet TP Ha NOi 19% 18,9% Dich vu vien thong Dich vo vier) thong COng ty Co phan Dich IN K9 that Vien thong Ha N6i TP Ha NOi 15% 2,5% Dich vp vien thong Cong ty Co phan Cong nghe Tniyen thong Viet Nam Binh Ducmg 2,2% Cong ty Co phan ITTA TP HCM 18,9% Cong ty Co Oar' Dau to Phat tri6n Cong nghe NIA Truyen thong TP Ha N6i 2,5% Page 13 /7_ 14 DAU TU TAI CHINH DAI HAN (TIEP THEO) So cuOi kv SO clAu nam 575.057.474.415 672.092.392.859 15 PHAI TRA NGUOI BAN 66.281.619.645 50.693.614.685 a Phil tra cho ngtroi ban ngAn han 40.195.052.737 47.032.964.875 STAR EXCELLENCE 56.788.015.315 72.259.106.095 Cong ty CO phan Dau tu K9 thuat se, Viet Ericsson AB 24.526.562.596 3.345.228.169 Cong ty TNI-11-1Cong nghe Huawei Viet Nam 44.885.483.181 3.332.191.316 NUTEK TELECOM 138.241.526.581 11.702.701.093 CONG TY TNHH ACE ANTENNA 143.456.988.664 214.596.138.833 HUAWEI International PTE LTD 27.393.463.556 170.358.337.565 Cong ty CO phAri Vidn thong Vinasa Viet Nam 33.288.762.140 23.133.750.956 &Ong ty co phati ZME 75.638.359.272 Cac diii tuong khac 16 NGYOI MUA TRA TIEN TRIIOC NGAN HAN 24.126.099.359 SO dau dam 1.954.926.000 36.979.034.080 Nguiri mua tra tien truov ngin han 2.596.723.593 Ban QL du an dau tu xay dung khu vut quail Tan Phil 2.596.723.593 CT CP CONG NGHE & TRUYEN THONG VIET NAM 14.711.389.770 13.219.016.160 Ngan hang TMCP Dai chang Viet Nam NGAN HANG TMCP QUAN DOI 4.863.059.996 9.782.979.470 So th6ng tin va Tilly& thong tinh Yen Bai C Doi tuong khac 6.471.366.000 4.908.948.857 EN 94 17 THUE VA CAC KHOAN PHAI NOP, PHAI THU NHA NUOC SO cuoi SO dau dam 3.567.590.790 4.268.202.206 Thud va cac khoin phai n(ip Nha nurov 2.762.432.258 1.029.683.400 Thug GTGT phai nOp Thud xuat, nhap khau 770.020.685 3.078.531.090 Thue thu nhap doanh nghiep 8.686.850 7.492.000 Thud TNCN Thud ha° ye mei truong va cac loai thud khac 26.450.997 152.495.716 18 CHI PHI PHAI TRA 38.300.634.998 SO dau dam 38.300.634.993 Nga'n han 31.771.866.657 Trich truerc chi phi thud ngoai cac du an 5 31.343.417.720 Trich tilt& chi phi lai vay Chi phi trich tnrac khac 234.856.572 193.592.365 Dal han Page 14