Bctc công ty cổ phần viễn thông tin học bưu điện 1690572112

CONG TY CP WEN THONG - TIN HQC BU1J DIfN miu so B Ola - DN 158/2 Hejng Mai, Hai Ba Trung, Ha 10i (Ban hanh theo Thong kr so 200/2014/TT-BTC ngay 22/12/2014 ciia BO Tai Chinh) BANG CAN DOI ICE TOAN TONG KIT GIVA NIEN DO TAI NGAY 30 THANG 06 NAM 2023 Dan vi tinh: clang TT TM sin Ma soA Thuyet SO cuOi ky SO dau nam minh 1 2 3 4 5 A TAI SAN NGAN HAN 100 1.253.142.027.712 1.223.020.256.346 (10110+120+130+140+150) I Tien vi die khoin twang duong tin 110 4 87.425.905.117 , 203.273.189.687 1 Tien 111 72.425.905.117 92.873.189.687 2 Cic khoin Wan ducmg tien 112 15.000.000.000 110.400.000.000 H Cic khoin din tnr tii chinh ngin han 120 - - 1 Chimg khoin kinh doanh 121 - - 2 Dq phong giim gii chimg khoin kinh doanh 122 - - 3 blu to nam gift den ngiy dio han 123 - - HI Cic khoin phii thu ngin han 130 984.612.929.522 824.012.370.466 1 Phil thu ngan han khich hang 131 5 889.251.992.618 671.517.356.168 2 Tri truck cho ngueri bin ngin han 132 6 64.873.198.311 119.541333.691 3 Phil thu nil bi ngin han 133 - - 4 Phil thu theo tien di hop ding xay dung 134 5 Phil thu ye cho vay ngin han 135 6 Phil thu ngin han khic 136 7 32.049.291.908 34.515.233.922 7 Dv phong phii thu ngin 4111(116 del (*) 137 8 (1.561.553.315) (1.561.553.315) 8 Tai sin thieu chi )(it 1S, 139 - - IV Hing tan kho 140 9 156.763.282.384 177.112.900.361 1 Fling tan kho 141 157.651.444.962 178.001.062.939 2 Du phong giim gii hang ten kho (*) 149 (888.162.578) (888.162.578) V Tii sin nein him khic 150 24.339.910.689 18.621.795.832 1 Chi phi tri tram ngin him 151 10 23.944.269.282 11.200.533.679 2 Thue GTGT duqc Ichau trir 152 395.641.407 5.542.960.578 3 Thue vi cic khoan phii thu Nhi nuac 153 - 1.878.301.575 4 Giao djch mua bin lai trii phieu Chinh phi' 154 - - 5 TM sin ngin han khic 155 - - B TAI SAN DAI HAN 200 232.094.724.007 230.722.054.110 f200=210+220+240+250+260) I Cic khoin phii thu dii him 210 _ 1.455.138.909 1.456.065.109 1 Phil thu dii hp ciia khich hang 211 - - 2 Tri truac cho ngutri bin dii han 212 - - 3 Vin kinh doanh a dan vi Ulm thuec 213 - - 4 Phai thu nil bi dal han 214 5 Phil thu ye cho vay dii han 215 6 Phiti thu dai han khic 216 7 1.455.138.909 1.456.065.109 7 Dq phong phii thu dii hp kho clai (*) 219 - - II TM sin c6 djnh 220 132.372.126.483 137.449.433.816 1 TM sin c6 dinh hum hinh 221 11 48.847.698.900 52.910.941.025 - Nguyen gicr 222 204.555.229.029 203.745.187.921 - Gib tri hao mon lug ki (*) 223 (155.707.530.129) (150.834.246.896) 2 Tii sin co dinh thue tai chfnh 224 - - - Nguyen gici 225 - - - GO tri hao mon hi), ki (*) 226 - - 3 Tai sin a') djnh vo hinh 227 12 83.524.427.583 84.538.492.791 - Nguyen gia 228 87.623.58 394 _ 87.623.586.394 - GO tri hao mon he ki (*) 219 (4.099.158,811) (3.085.093.603) HI Bat dOng sin du to 230 - - 231 - Nguyen gii 232 - - - Gii tri hao mon luy ke 240 - 12.403.911.938 IV Tii sin dO dang dii hgn 241 20.474.567.957 1 Chi phi sin xuit, kinh doanh do dang dii han 242 13 12.403.911.938 2 Chi phf xiy dung ca bin do dang 250 14 20.474.567.957 64.764.200.000 V Cic khoin du tir tii eldnh dii hpn 251 65.585.19 000 1 Diu tu vio ding ty con 252 10 - 2 Diu to vao tong ty lien doanh, lien ket 253 - - 3 Diu tu Op von vio don vi khic 254 Thu:s, t - 66.374.000.000 4 Dv phong du tu tai chinh dii han ( ) 255 minh 66.374.000.000 (1.609.800.000) 5 folu tu nam gi0 den ngiy dao han 260 15 (788.802.000) - VI Tii sin dii hgn kink 261 16 - 14.648.443.247 1 Chi phi tri truac dii han 262 17 12.207.692.658 14.648.443.247 2 Tai sin thus thu nh4p hail 10 263 18 12.207.692.658 - 3 Thiet bj, vet tu, phi tang thay the dii hgn 268 19 - - 4 TM sin dii hgn khic 269 20 - - 5 LqTliathuang mai 270 - - 19 - 1.453.742.310.456 CONG TAI SAN (270=100+200) MA so 1.485.236.75 719 21 TT NguOn von 300 SO cuoi ky SO dAn nam 310 C NV PHAI TRA (300=310+330) 311 856.037.697.741 791.467.287.089 •\ 0683,-, I Nq ngin hgn 312 854.909.31 145 790.330.478.771 1 Phil tra cho ngtthi ban ngan Ilan 313 244.129.619.740 326.410.935.756 SONG - 2 Ngutri mua tri tien try& ngan hp 314 48.424.687.506 CO PO 3 Thue vi cic khoin phii nOp Nhi nuac 315 10.628.380.828 THONG-T 4 Phii tri ngutti lao dOng 316 4.170.105.367 3.037.407.329 BUU OH 5 Chi phi phii tri ngin hp 317 5.664.175.580 11.976.814.840 6 Phii tri nOi bO ngin hp 318 19.151.785.688 26.947.532.628 7 Phil tri theo lien 65 liqp dOng xay Ong 319 8 Doanh thu chua dive hien ngin han 320 - - 9 Phil tri ngan hgn khic 321 - - 10 Vay vi nq thus tii chinh ngin hgn 322 7.887.995.500 11.130.268.854 11 Dv phong phii tri ngin him 323 54.836.80 795 29.720.784.671 12 Quy khen thucmg, phtic lcn 324 455.475.249.783 346.002.680.093 13 Quy binh On gii 330 5.207.056.335 8.630.547.628 14 Giao djch mua bin lai trii phieu Chinh phi 331 9.961.826.851 15.845.126.144 II Nq dii hgn 332 - - 1 Phil tri ngutri bin dii han 333 - - 2 Ngutri mua tri tien truck dii han 334 1.128.38 596 1.136.808318 3 Chi phi phii tri dii him 335 - - 336 - Phil tri nOl bO ve von kinh doanh 337 - RuNG • 5 Phil tri ned ix) dii hgn 338 - 6 Doanh thu chua thvc hien dii han 339 - - 7 Phai tra dai han khac 340 - - 8 Vay va ng thus tai chinh dai han 341 842.352.915 - 9 Trii phieu chuyen dOi 342 - 778.215.900 343 - - 10 a phieu tru dii - - 400 - - 11 Thue thu nhAp hoAn lgi phii tri 286.033.681 - 12 Dv phong phii tri dii han 410 - 358.592.418 13 Quy phit tritn khoa hoc vi cong nghe - D NGUON VON CHID SO Hf.rU 629.199.053.978 662.275.023.367 1400=410+430) 629.199.053.978 I V6n chi so heti 662.275.023367 1 VOn gop dm chit sa h&u 411 321.850.000.000 321.850.000.000 321.850.000.000 321.850.000.000 - C6 phieu ph6 thong co quyen Neu quyet 411a - - - CO phieu tru dai 411b 2.512.000.000 2.512.000.000 2 Th4ng du von co phan 412 - - - - 3 Quyin chQn chuyin d6i trai phieu 413 - - - - 4 VOn kb& caa chit so htlu 414 - - 96.915.896.964 96.915.896.964 5 Co phieu guy 415 - - - - 6 Chenh tech dinh gia lai tai san 416 207.921.157.014 240.997.126.403 206.876.799.447 222.106.600.901 7 Chenh tech tj, gia hitii doii 417 1.044.357.567 18.890.525.502 - - 8 Qtill to phat trien 418 - - - 9 Quy h8 trq sip xep doanh nghiep 419 - - - - 10 Qu9 khic thuOc von cba sa Mu 420 - 1.453.742.310.456 1.485.236.751.719 11 Lqi nhuOn sau thue chua phan phOi 421 - LNST chua phan phi UK den cu& kj, truerc 421a - LNST chua phan phi k' nay 421b 12 Ngtxin vin du to xay dtrng co bin 422 13 Lqi ich cts ding khong Idem soit 429 II Ngutn kinh phi vi quj, khic 430 1 I'Vg-136n kinh phi 431 2 171gTan kinh phi a hinh thanh TSCD 432 CONG NGUON VON (440=300+400) 440 Ngtr?ri 14p bieu 1('' loan trtrerng Ha Noi, n nam 2023 m dtic CONG TY CO P VIE NGUYEN TH! THU HU'O'NG NGUYEN NGQC SO'N CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIEN Min s6 B 2a - DN 158/2 Hiing Mai, Hai Ba Thing, Ha r (Ban hanh then Thong s6 200/2014/TT-BTC nay 22/12/2014 c Bb Tat Chinh) BAO CAO KET QUA HOAT DONG SAN XUAT KINH DOANH ONG HOP (Dang dly di) Qi0j 2 nam 2023 C111 ritt- , Ih.Net Quj, 2 LuS ki tir dau nim 1 NIA ,o ' Nam 2023 Nam 2022 Nam 2023 Nam 2022 1 Doanh thu ban hang 1, A nunh 4 5 cung cap djch vy 2 6 7 2 Cic khoin giim trw 3 3 Doanh thu thuin ve BH 01 22 588.420.282.072 329.855.004.452 666.12/.617.557 684.360.979.676 vi c/c DV (10=01- 02) 02 23 - - - - 4 Gib v6n hing ban 10 588.420.282.072 329.855.004.452 666.12/.617.557 684.360.979.676 5 Lol nhu#n Op vi BH vi 11 24 546.624.960.934 302.383.034.696 620.322.992.513 639.288.769.378 c/c DV (20=10-11) 6 Doanh thu hcit Ong tai 20 41.795.321.138 27.471.969.756 45.804.625.044 45.072.210.298 chinh 7 Chi phi thi chinh 21 25 9.927.811.451 8.815.002.597 11.601.290.175 15.290.864.942 22 26 10.306.052.048 5.293.862.317 18.059.596.123 10.880.136.674 8.889.770.946 3.777.691.861 16.076.264.318 8.226.296.411 - Trong ad: Lill vayphai ini 23 11.325.214.783 4.639.019.657 20.454.042.141 10.245.093.453 9.507.695.669 9.237.695.371 18.869.378.303 18.301.901.028 8 Chi phi bin hing 24 27 9 Chi phi quin 1 doanh 25 27 nghifp 10 Lyti nhan than tir hoat 30 20.584.170.089 17.116.395.008 22.898.652 20.935.944.085 dOng kinh doanh 4.817.687.965 5.535.780.093 7.366.013.945 7.352.730.500 5.123.658.658 21.015.699.299 6.344.555.030 23.035.388.186 11 Thu nh#p khic 31 (305.970.693) (15.479.919.206) 1.021.458.915 20.278.199.396 1.636.475.802 1.044.357.567 (15.682.657.686) 12 Chi phi khic 32 5.253.286.399 - 319.842.032 - 1.089.862.717 13 Lori nhuin khic (431- 40 - - - - 32) 20.278.199.396 1.044.357.567 4.163.423.682 630 1.316.633.770 32 129 14 Tong lo.i nhan trtrofc 50 41 thut (50=30+40) 15 Thus thu nh#p doanh 51 28 nghie:p MO hinh 16.Chi phi thus TNDN halt 52 lni 17 Lcri nhu#n sau thus 60 TNDN(60=50-51-52) 18 LE co bin trill c6 phigu 70 19 Lii suy giim teen c6 71 - - - phieu (*) Ngtroi lap bie'u Kt than trtro.ng ng 7 nom 2023 6c NGUYEN Till THU 1:11fONG NGUYEN NGQC SON CONG TY CO PHAN VIEN THONG - TIN HQC Mau B 03a - UN NO 158/2 Pile, Hong Mai, P Qujrnh Loi, Q Hai Ba Trung, TP Ila NOi, Viet Nam (B n hanh theo Th8ng tu so 200/20 4/TT-BTC Ngay 22/12/2014 dm BO Tai chmh) BAO CAO LULU CHUYEN TIEN Tt TONG HOP (Theo phtrang phap gifin tiep) Tai ngay 30/06/2023 Don vi tinh: VND Chi tieu , Th uyet Lay ke tir dAu nim dden cuili qui, nay NIA so mink 1 Nam nav Nam trtrOc 2 3 4 5 I Luu chuyen tien tir hoot ding kinh doanh 1 Lqi nhuan trtrk thug 01 1.044.357.567 5.253.286.399 2 Dieu chinh cho cac khoan 02 5.887.348.441 6.374.040.181 - KhAu hao TSCD va BDSDT - Cac khoin do phong 03 (4.317.048.030) (439.620.784) - (LAi),18 chenh loch t9 gia h& doai do danh gia loi cac khoin muc tien to cO g6c n 04 924.591.666 (5.780.268.457) - (Liii), to tir hoot dOng dAu tu 05 (2.273.288.603) (3.136.906.091) - Chi phi 'Ai vay 06 16.076.264.318 8.226.296.411 - Cfic khoan dieu chinh khac 07 - - 3 Li;ii nhutin tir hoot deng kinh doanh trtrirc thay dOi vim Itru ging 08 17.342.225.359 10.496.827.659 (153.842.875.701) 224.186.462.969 - (Tang), glum cac khoan phai thu 09 - (Tang), Om hang ton kho 10 20.349.617.977 78.327.382.766 - (Tang), giam cac Moan phai tra (khOng ke lai vay phiti tra, thud thu nhap doanh 1 11 (66.960.344.964) (196.496.176.463) (10.302.985.014) (2.506.001.340) - (Tang), giam chi phi tra tnrac 12 - (Tang), giant chUng khoan kinh doanh 13 - - Tien Iii vay clA tra 14 (19.373.293.176) (7.320.605.034) - nue thu nhap doanh nghiep di nOp 15 (2.181.801.786) (4.019.273.575) - Tien thu khac tir hoot Ong kinh doanh 16 - - Tien chi khac cho hoot tieing kinh doanh 17 (7.678.697.321) (4.931.740.327) Lau chuyen tien than tir hoot Ong kinh doanh 20 (222.648.154.626) 97.736.876.655 II Luu chuyen tien tir hoot Ong dAu ttr 1 Tien chi de mua sam, xay dung TSCD vi cac tai sin dai hon khac 21 (5.085.240.291) (3.907.103.537) 2 Tien thu tir thanh li', nhtrong bin TSCD va cac tai sin dai hon khac 22 - 30.000.000 3 Tien chi cho vay, mua cac cong co no cua don vi khac 23 - - 4 Tien thu hOi cho vay, bin 1oi cac cling cu ncr dm don vi khac 24 - 20.000.000.000 5 Tien chi du tu gOp van vat) dan vi khic 25 - (25.183.000.000) 6 Tien thu hOi dAu tu Op von vao don vi khic 26 - - 7 Tien thu lii cho vay, co tirc va Icsi nhuan &roc chia 27 2.413.540.657 3.327.536.228 Lau chuyen tien thuAn tir hoot ding dAu to 30 (2.671.699.634) (5.732.567.309) III Lau chuyen tien tir hoot dQng di chinh 1 Tien thu tir phat hinh co' phieu, nhin On g6p ctia chi set him 31 - - 2 Tien tra loi On gip cho cac chit se, !tau, mua loi cophieu dm doanh nghiep di pl' 32 - - 3 Tien thu tir di vay 33 440.658.361.305 208045.553.051 4 Tien tra no goc vay 5 Tien tra no goc thud tai chinh 34 (331.185.791.615) (524.621.693.604) 35 - - 6 CO tin, loi nhuan di tra cho chi ser hint 36 - (39.791.283.266) Lau chuyen tan thuAn tir hoot gong tai chinh 40 109.472.569.690 (356.367.423.819) Ltru chuyen tien thuAn trong k$' (50 = 20+30+40) 50 (115.847.284.570) (264.363.114.473) Tien va twang dung tien dAu kj, Anh htrang dm thay &A t9 gia htii doai quy d6i ngoai to 60 203.273.189.687 455.350.701.342 Tien vi ttrovg throng tien cuOi 14 (70 = 50+60+61) 61 - 2.858.838 70 87.425.905.117 190.990.445.707 NGUtit LAP s (Ky hp ten) Ha NO' ,* - g 07 nom 2023 CAL1/112 KE TOAN TRUING 0 v; • 44 OC ,5•\ • y , hp ten, et?? au) (0, hp ten) co9 CONG TY e' .7 • C• • AN t *0 ' 1HONG- _ • ni NGUYEN THI THU HI.1.6NG NGUYEN NGQC SON CONG TY CP VIEN THONG — TIN HQC BVU DIN MAu so B 9 - DN 158/2 P.1-16ng Mai, P.Qujmh Loi, Q.Hai Ba Trung, TP.Ha N6i (Ban hanh theo Thong tu s6 200/2014/TT-BTC Ngay 21/12/2014 ciia BO Tai chinh) BAN THUYET MINH BAO CAO TAI CH1NH TONG HOP alON LOC QuSi 2 Nam 2023 1 THONG TIN KHAI QUAT Hinh fink sof hail von Cling ty Co phAn Vien th6ng - Tin h9c Buu dien (goi tit la "Cong ty") dtroc thanh 14 theo GiAy chimg nhAn Bang 14 doanh nghiep s6 0100683374 cap Ian dAu vao ngay 12/12/2001 va sira d6i lAn 18 vao gay 14/06/2023 do SO Ice hoach va DAu tu thanh phO Ha N6i cAp VOn dieu le cila Cong ty la: 321.850.000.000 VND TOng so lao doling trong Ong ty TOng s6 lao Ong trong C6ng ty tai ngay 30/06/2023 la 454 nguari (tai ngay 30/06/2022 la •4rnguari) Nginh nghe kinh doanh • San xuAt thiet bi truyen thong • Sim chua thiet bi lien lac; • Sim chfra may vi tinh va thiet bi ngoai vi; • Ban buon may moc, thiet bi phu tong may khac Chi tiet: Ban buon may flack, thiet bi dien, At lieu dien (may phat dien, Ong co dien, day dien va thiet bi khac clang trong mach dien); • Lip dit he tilting dien; • Ban buon thiet bi va linh kien dien tir, vien thong; • Giao duc khac chua dugc phan vao dau: Dao tao ding nghe vien thong, dao tao ding nghe ling tin; • Hoat Ong chuyen mon, khoa hoc va ding nghe khac chua duot phan vao Tau: Dich NT yin, chuyen giao cling nghe trong linh vim vien thong, ding nghe thong tin, he thOng trung tam dei lieu (Data ce ter), cac thiet bi trong nganh truyen hinh, img dung ding nghe mai de san xuAt thiet bi thong tin, vien thong; • Kinh doanh bAt Ong san, quyen sir dung (tat thuc chic so hOu, chi' sir dung hoic di thue; • Kiem tra va phan tich ky thuAt: Dich vu Icy thuAt do kiem phyc vu ding tac quan 1 chat lu g mang vien thong • Hoat Ong vien thong khac: Dai 15, kinh doanh dich vu img dung tren mpg internet va vi' thong, dich vu tu van trong linh vuc vien th6ng, cung cap dich vu trong linh vuc vien thong; • Cho thue xe co Ong CO; • Dich vu h6 trq tong hop: cung cAp cac dich vu; • San xuAt khac chua phan vac) dau: san xuAt thiet bi bao ye; • Ban bu6n chuyen doanh khac chua phan vao dau: Kinh doanh thiet bi bio ve; • San xuAt may vi tinh va thiet bi ngoai vi cila may vi tinh: DAu tu san xuAt may firth, san xuai trong linh vuc tin hoc; • LAp trinh may vi tinh: DAu tu san xuAt san phi'm phA'n mem; • Lip dat he thOng cAp, thoat nuesc, 10 suai va dieu haa Ichong kill; • Ttr van may vi tinh va quan tn he thOng may vi tinh: Dich vu to van trong Firth vuc tin h9c, cung cAp (WI vu trong linh vuc tin h9c; • Hoat dOng dich vu II) trq kinh doanh khac cOn lai chua duqc phan vac dau: Kinh doanh trpng linh vuc vien thong va tin h9c bao Om ca xuAt nhAp khau nguyen vat lieu, vat tu, thiet bi va he thong Tong b6 trong linh vuc vien thong va tin hoc; • Xay dung ()Ong trinh Icy thuAt dan dung khac: Xfiy dung ha tang vien th6ng, cac he thOng hung tam da lieu (Data center), Xay lap Ong trinh vien thong; • Hoat Ong ht; trq dich vu tai chinh chua duqc phan vao dau: Dich vu thanh town • Cho thue may mOc, thiet bi va d6 dung hUu hinh khac: Dich vu cho thue thiet bi vien thong va tin hoc; • Nghien ciru va Oat trien thuc nghiem khoa h9c tu nhien va ky thuAt: Cung cAp cac dich vu nghien ciru cung nghe thong tin; • Hoat Ong x6 s6, ca cugc va danh bac; Page 1 • Mr 15 der lieu, cho thug va cac hoat dOng lien quan (khOng bao gam thiAt lap mang va kinh doanh ha tang btu chinh vin th6ng) • Cong th6ng tin (trir cac loaf th6ng tin Nha nuac cam va hoat Ong bao chi) Hoat d§ng chinh • Ban buon thiet bi va linh kien dien tir, vin thong; • Cho thug may m6c, thiet bi va do dung hffu hinh khac: Dich vu cho thug thiet bi vin thong a tin h9c; • Dich vu ha trg tang hqp: Cung cap cac dich vu; • Hoat Ong dich vu ho trq kinh doanh khac con lai chua duqc phan vac dau: Kinh, doanh tang linh vin thong va tin h9c bao ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he thong dong b trong linh vuc vin thong va tin h9c Chu 14 san xuat, kinh doanh thong thuimg Chu kj, san xuat, kinh doanh thong thirong dia Cong ty ducic thyc hien trong th&i gian khang qua 12 than Cau tnic doanh nghib Chi nhanh - C6ng ty Co phan Vin thong Tin h9c Buu dien (Chi nhanh Ho Chi Minh): Hac toan dOc lap Chi nhanh C6ng ty Co phan Vin thong Tin h9c Baru dien tai Da Nang: Hach town dOc lap 2 NAM TAI CHINH, CHUAN MVC KE TOAN VA CHE flQ KE TOAN AP DVNG Ky ke toan Nam tai chinh cua C6ng ty bit dau tir ngay 01 thang 01 va ket thirc vao ngay 31 thang 12 Bao cao nay ducyc lap cho 1(5, bao cao tir ngay 01/01/2023 den ngay 30/06/2023 Che dQ ke toil) ap dung Cling ty Ap dyng cac Chuan muc kA toan, Che dO KA toan doanh nghiep Viet Nam ductc b• an theo Th6ng to so 200/2014/TT-BTC ngay 21 thang 12 nam 2014 va cac thong tu huang dan thuc hien Ch an muc ke toan cua BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh Tuyin IA ye yqc than thu Chuin myc ke toan va Che d4 ke toil] Ban Tang Giam d6c dam bao da tuan this yeu cAu dia cac Chuan muc K'A toan , ChA dO KA Wan doanh nghiep Viet Nam ducc ban hanh theo Th6ng tu so 200/2014/TT-BTC ngay 21 thang 12 !lam 2014 ding nhu cac thong tu huang clan thuc hien Chuan muc ke toan cua BO Tai chinh trong viec lap Bao cao tai chinh Bao cao tai chinh tang h9p kern theo kh6ng nhim phan anh tinh hinh tai chinh, kAt qua hoat Ong kinh doanh va tinh hinh luu chuyAn tin to theo cac nguyen tic va thong le kA Wan ducc chap nhan chung rtai cac ntrac khac ngoai Viet Nam 3 TOM TAT CAC CHINH SACH KE TOAN CHID YEU Sau day la cac chinh sach ke toan chit yeu duqc Cong ty dp dung trong viec lap Bao cat) tai chinh tang homy Vac tinh ke toan Viec lap Bao cao tai chinh tang h9p tuan thin theo cac Chuan muc kA toan, Che dO ke toan doanh nghi0 Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va tint) bay Bao cat) tai chinh tang hcsr; yeu ciu dm Ban Tang Gam d6c phai co nhctng uac tinh va gia dinh anh huang dAn so lieu bao cao VA cac o5ng g, tai san va viec trinh bay cac khoan cong nq va tai san tiAm tang tai ngay lap Bao cao tai chinh tong h9p ding n cac so lieu bao cao vA doanh thu va chi phi trong su6t nam tai chinh Dinh gia ye ghi nh4n theo gia tri hop 1S, Page 2 Theo quy dinh cua Luat Ke toin da co hieu lac tir ngay 01 thing 01 nam 2018, trong dO bao gom quy dinh ve dinh gia va ghi nhan theo gia tri h9p ly, tuy nhien chua ce huang clan cu the cho van de nay; Th o da, Ban T6ng Giam doc da xem xet va ap dung nhu sau: a) Cong cu tai chinh dwor ghi nhan va dinh gia lai theo gia tri hop 1.) tren ccr so gia gac trit cac khoan du phong can trich lap (neu co) theo guy dinh hiOn hanh; b) Cac khoan muc tie'n tg c6 gdc ngoai i duqc dinh gia theo t) gia giao dich that 4; c) DOi vii tai san va nq phai tra (ngoai cac flux a va b tren day) Cong ty khong c6 ca ser d xac dinh &tor gici tri mat cach clang tin cay do do Cong ty dang ghi nhan theo gia goc Cling cy tai chinh Ghi nh'gn ban dau Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh ducfc ghi nhan theo gia g6 cong cac chi phi giao dich c6 lien quan trvc tiep den viec mua sam tai san tai chinh d6 Tai san tai chinh cua Co g ty bao g6m tien, cac khan tuong dtrcmg lien, cac khoan phai thu khach hang, phai thu khac, cac khoin ky qu!, cac khoan dau tu tai Cong nq tai chinh: Tai ngay ghi nhan ban dau, ding n9 tai chinh duce ghi nhan theo gia g c cong cac chi phi giao dich c6 lien quan trvc ti6p den viilc phat hanh ding nq tai chinh d6 COng nq tai chinh cu Cong ty bao g6m cac khoan phai tra ngutri ban, phai tra khac, cac khoan chi phi phai tra, cac khoan nq thue tai ch nh, cac khoin vay Dinh gid Igi sau ghi nh(in ban dliu Hien tai, chua c6 quy dinh ve dinh gia lai cong cu tai chinh sau ghi nhan ban dau Tien va cac khoin twang duvng tien Tien va cac khoin tuong ducmg tien bao g6m tien mat tai guy, cac khoan tien giri khong han, cac khoan au tu ngin han, c6 kha nang thanh khoan cao, de clang chuyen doi thanh tien va it rui ro lien quay den vi'e'c bien dOng gia tri Cie khohn dau tir tai chinh Diu trt vao cong ty con Ging ty con la cac Cong ty do C6ng ty kiem soar Viec kiem soit dat ducic khi °Ong ty c.6 a Jiang kiim soil cac chinh sach tai chinh va hoat dOng cua cac cong ty nhan dau tu nham thu ducfc lqi ich tir ho dOng cua cac cong ty nay Dau tu• vao cong ty lien kit, lien doanh COng ty lien ket la mgt Cong ty ma C6ng ty c6 anh huang clang ke nhtmg kh6ng phai la ng ty con hay Cong ty lien doanh Cong ty Anh huong clang ke the hi0 a quyen tham gia vao viec dua ra c quy'et dinh ve chinh sach tai chinh va hoat thing dm ben nhan den tu nhung khong c6 anh huang ve mat kiem at hoac thing kiem soat nhOng chinh sach nay Ong ty ghi nhan ban dau khoan dau tu vao C6ng ty con, C6ng ty lien doanh, lien ket the! gia g6c C6ng ty hach town vao thu nhap tren Bao cao ket qua hoat thing kinh doanh tong hop khoan du9c chia 19i nhuan than lily ke dm ben nhan dau tu phat sinh sau ngay dau tu Cac khoan khic ma Cong ty nhan duccc n Ai lqi nhuan ducfc chia duric coi la phan thuh6i cac khoan dau tu va duqc ghi nhan la khoan giam trir gia goc dau t Cac khoan dau tu vao Cong ty con, C6ng ty lien doanh, Cong ty lien ket duqc trinh bay trong Bang can d6i ke toan tong harp theo gia g6c trir di cac khoan du pheng giam gia (neu c6) Dtr phong giam gia TAU tu vao Ging ty lien ket dugc trich lAp theo quy dinh tai Th6ng tu s6 48/2019/TT-BTC ngity 08 thing 08 nAm 209 dm B6 Tai chinh ve* "Huang clan vi'Oc trich lap va xir 15, cac khoin du phong giam gia hang ton kho, ton thAt cac khoan dau tu, nq phai thu kh6 dei va bao hanh san pham, hang boa, dich vv, cong trinh xay dung tai doanh nghi Page 3 Clic khodn diiu tu• did han kluic Cac khodn dAu tu dai hart khac bao g'Em cac khodn diu tu mua co phin v6i ty le nhO h 20% von dieu le cita COng ty Co phin, cac khodn diu tu dai han khac drat phan anh theo gia g6c Du phong gi gia cac khodn diu tu dai han dugc trich lap theo cac quy dinh tai Thong tu so 48/2019/TT-BTC ngay 08 thang 0 nam 2019 dm B0 Tai chinh ve "Huang din viec trich lap va xir lY cac khodn du phong giam gia hang ton kho, t6 thAt the khodn diu tu, ng phai thu kho del va bao hinh san phArn, hang hoa, dick vu, cong trinh xay dung tai doanh nghiep" Cic khodn phii thu vi dg phiong phii thu kb() doi Cic khodn phai thu dugc trinh bay tren Bao cao tai chinh tong hap theo gia tri ghi so cac khodn phai thu tir khach hang va cac khodn phai thu khac ding du phong no phai thu kho dol Du phong phai thu kh6 del caa C6ng ty dugc trich lap theo th6ng tu s6 48/2019/TT-BTC ng y 08 thang 08 nam 2019 Theo do, du phong phai thu kh6 del dugc trich lap cho nhDng khodn phai thu da qua an thanh toan tir sau thang tri len, hoc cac khodn thu ma ngtrai ng kh6 c6 kha nang thanh toan do bi thanh 1j,, p a san hay cac kho khan twang tu Hang ton kho Hang din kho dugc ,xac dinh tren co so gia thip hcm gia gia g6c va gid tri thuin ce the t trc hien dugc Gia g6c hang ton kho bao Om ,chi phi nguyen vat lieu tryc tiep, chi phi lw d6ng truc tiep va chi hi san xuat chung, neu c6, de c6 dugc hang ton kho 6 dia diem va trang thai hien tai Gia xuat cita hang ton o dugc xac dinh theo phuang phap binh quan gia quyen Gia tri thuin ca the thuc hien dugc duar xac dinh bang I ban trac tinh trir cac chi phi di hoan thanh ding chi phi tiep thi, ban hang va phan ph6i phat sinh Hang ton kho dugc hach toan theo phuang phap ke khai thuang xuyen Du phong giam gia hang ton kho dm Cong ty dugc trich lap theo the quy dinh tai th6ng tu SE 48/2019/TT-BTC ngity 08 than 08 nam 2019 Theo do, Cling ty dugc phep trich lap du phOng giam gia han ton kho 18i thei, hong, kern phim chAt trong tnrang hgp gia tri thuc to dm hang din kho cao hcm gia tri thuin the thuc hien dugc tai th6i diem ket thuc nien d6 kt toan Tai san co dinh hum hinh vi khAu hao Tai san co (firth hat' hinh dugc trinh bay theo nguyen gia trir gia tri hao mon luy ke Nguye gia tai san c6 dinh hao hinh bao g6m gia mua va loan N:'• cac chi phi lien quan khac lien quan truc tiep den viec d tai san vao tang thai san sang sir dung Tai san co dinh hair hinh dtrgc khAu hao theo phuang phip duang thing dua bin thai gian hau dung trac tinh DEi vii nhang tai san Ging ty nhan do g6p von thi Cong ty thuc hien trich khAu hao dua tren gi tri con lai va thoi gian sir dung dm lai Khung khAu hao cu the hang nam nhu sau: Nha cua vat kien triic Thai gian khAu hao May mac thiet bi (SE nam) Phucmg tien van tai 06 - 25 Thiet bi van phong 03 - 05 Tai san co dinh khac 06 03 - 07 03 - 05 TM san co dinh vii hinh va khAu hao Tai san c6 dinh vo hinh the hien gia tri quyen sir dung dAt, phin mem may tinh va dugc t nh bay theo nguyen gia trir gia tri hao mon lily ke Quyen sir dung dAt dm C6ng ty la la'u dai nen kh6ng thuc hi!n trich khAu hao Phin mem dugc khAu hao theo phuang phap doing thing trong thou gran 03 nam Chi phi xay citing ca bin dir dang Cac tai san dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, quan tri h ac cho bAt ky muc dich nao khac dugc ghi nhan theo gia g6c Chi phi nay bao gEm chi phi dich vu va chi phi lii v y c6 lien quan phi.' hop vii chinh sach ke toan dm Cong ty Viec tinh khau hao dm cac tai san nay ducc dp dung 'Ong nhu vii cac tai san khac, bat diu tir khi tai san 6 vao trang thai san sang sir dung Page 4 Cic khoin tra truk dai han Cac khoan chi phi tra tnrac dai han bao g6m chi phi chi kAt chuyAn cong cu, dung cu, linh kien loai nho dugc coi la c6 khi fling dem lai lgi ich kinh to trong tuang lai cho Ging ty vOi thei han ti mot nam re len Cac chi phi nay dugc von hba du6i hinh thirc cac khoan tra tnrac dai han va dugc ghi nhan vao Bao cao et qui hoat Ong kinh doanh tong hgp, sir dung phuang phap doing thing t6i da khong qua ba nam Nq phai tra Ng phai tra la s6 tin c6 the phai tra nha cung cap hoac cac d6i tugng khac Ng phai tra dugc trinh bay theo gia tri ghi s6 Chi phi phai tra Cac khoan chi phi thuc to chtra phat sinh nhung dugc trich tnrac vao chi phi san xuAt, h doanh trong nam de dam bao khi chi phi thuc to phat sinh khong gay Ot bin cho chi phi san xuat, kinh do tren ca sa dam bao nguyen tic phil hgp giva doanh thu va chi phi Khi cac chi phi d6 phat sinh, nAu c6 chenh lech yen s6 dA trich, kA toan tier hinh ghi so b6 sung hoac ghi giam chi phi tuang img voi phan chenh *h Chi phi phai tra trong kjt la cac chi phi trich truOc chi phi cho cac du an dm Cong ty Cac khan di" phong phii tra Cac khoan du phong phai tra dugc ghi nhan khi Cling ty c6 nghia vu ng hien tai do ket qua mgt su kien da xay 8 ra, va C6ng ty c6 khi nang phai thanh town nghia vu nay Cac khoan du phong dugc xac din teen ca se uOc tinh dm Ban T8ng Giam d6c ve cac khoan chi phi can thiAt a thanh toan nghia vu ng nay tai ng y ket thuc k' hoat F Ong Cac khoan du phong phai tra tai 30/06/2023 la du phong bao hinh thiet bi va cac du thi cong cua Cong ty Nguan vim 1 V6n cho se hffu cua Cong ty dugc ghi nhan ten ca se thuc g6p cua cac co d8ng Cac guy dugc trich lap theo quy dinh cua Nghi quyet Dai hQi dOng.c6 (long va DiAu Con ; ty Lgi nhuan sau khi lap cac quy dugc phan ph6i theo Nghi quyet cua Dai h8i &mg co d^ ng Ghi nhan doanh thu Doanh thu ban hang dugc ghi 'than khi d6ng thei th6a man tit ca nam (5) diAu kien sau: (a) Doanh nghiep HA chuyAn giao phan len rui ro va lgi ich gin liAn vOi quyAn se hUu san plum hoac hang hem cho ngtrei mua; (b) Doanh nghiep khong can nam giI quyAn quan 15, hang hea nhu nguei se hau hang h6a ho quyAn kiAm soat hang h6a; (c) Doanh thu dugc xac dinh tuang doi chic chin; (d) Doanh nghiep se thu dugc lgi ich kinh to tir giao dich ban hang; va (e) Xac dinh dugc chi phi lien quan den giao dich ban hang Doanh thu cua giao dich vA cung cap dich vu dugc ghi nhan khi ket qua cua giao dich de Hugc xac dinh m8t cach dang tin cay Tnr?mg hgp giao dich vA cung cap dich vu lien quan dAn nhiAu ky thi doanh thu dugc ghi nhan trong kSt theo kAt qua phan cong viec dA hoin thanh tai ngay cua Bang can d6i kA toan cua k' d K'At qua cua giao dich cung cap dich vu dugc xac dinh khi thea man tit ca b6n (4) diAu kien sau: (a) Doanh thu dugc xac dinh tuang d6i chic chin; (b) CO khi nang thu dugc loi ich kinh to tir giao dich cung cap dich vu de; (c) Xac dinh dugc phin cong viec dA hoan thanh tai ngay dm Bang Can dOi kA toan; va (d) Xac dinh dugc chi phi phat sinh cho giao dich va chi phi dA hoan thanh giao dich cung cap dich vu de Lai teen girl dugc ghi nhan tren ca sv d6n tich, dugc xac dinh tren s6 du cac tai khoan tiAn girl va !Ai suit ap dung LAi tir cac khoan dau to dugc ghi nhan khi Cong ty c6 quyAn nhan khoan lAi Page 5 Ngo41 t? Cac nigtidp vu phat sinh bang ngoai to dugc chuydn d6i theo ty gia tai ngly Oat sinh ngh p vu S6 du cac khoin muc tien td c6 goc ngoai to tai ngay ket thac nien d6 ke wan dugc chuy'en doi theo tj, gia i ngay nay Chenh ldch tj, gia phat sinh dugc ghi nhAn vao Bao cao kdt quA hoat d6ng kinh doanh tong h9p Lai ch nh rdch ty gia do danh gia lai cac s6 du tai ngay kdt thac nien d6 kd toan khong dugc dung dd chia cho co dong Chi phi di vay Chi phi di vay lien quan truc tiep ddn vidc mua, &au to xay dung hoc san xuAt nhang san can mot thai gian tucmg d6i dai de hoan thanh dua vao sir dung hoAc kinh doanh dugc cong vao nguyen gia tai san cho den khi tai san d6 dugc dua vao sir dung hoc kinh doanh CAc khoan thu nhAp phat sinh tir vidc dau ttutarn th6i cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan Tit CA cac chi phi lai vay khac dugc ghi nhAn vao bao cao ket qui hoat d6ng kinh doanh khi phat sinh Thue Thud thu nhAp doanh nghidp the hidn tong gia tri cua so thud phai tri hidn tai S6 thud hidn tai phai trA dugc tinh dua tren thu nhAp chit) thud trong nam Thu nhAp chiu ut khac yen lqi nhuAn thuin dugc trinh biy tren Bao cao Ket qua hoat d6ng kinh doanh tong hap vi thu nhAp ch u thud kh6ng bao gom cac khoan thu nhAp hay chi phi tinh thud hoc dugc khAu trir trong cac nam khac (bao go ca to mang sang, neu c6) va ngoai ra khong bao g6m cac chi tieu kh6ng chiu thud hoc kh8ng dugc khAu Vic xac dinh thud thu nhA'p cua Cong ty can cu yap cac quy dinh hidn hanh ye thud Tuy nhien, nhung quy dinh nay thay d6i theo timg th&i kj/ va vidc xac dinh sau cang vd thud thu nhAp doanh nghidp tuY thu6c vao ket qua ki'd'm tra cua ca quan thud c6 tham quyen Thud thu nhAp hoan lai dugc tinh tren cac khoan chenh lech gift gia tri ghi s6 cua cac khoan muc tai son phtrang phap dua tren Bang can d6i ke toan tong hap Thud thu nhAp }loan lai phai tri phii dugc i nhAn cho tAt ca cac khoan chenh ldch tam thitsi con tai san thud thu nhAp hoan lai chi dugc ghi nhAn khi chic c in c6 du lgi nhuAn tinh thud trong tucmg lai a sir dung cac khoan chenh ldch tarn thOi dugc khAu trir Thud thu nhAp 'loan lai dugc xac dinh theo thud suAt du tinh se Ap dung cho kj, tai san dug thu h6i hay ng phai tra dugc thanh toan Thud thu nhAp hoan lai dugc ghi nhAn vao kdt qua kinh doanh va chi d!gc ghi vac) yen chu si► hau ndu lien quan ddn cac khoan muc dugc ghi thing vao von chu sir hau Tai san thud thu nhAp hoan lai va ng thud thu nhAp hoan lai phai trA dugc ba trir khi Gong ty c6 guy& hgp phap dd bu trir giOa tai san thud thu nhAp hidn hanh vai thud thu nhAp hidn hanh phai n6p va khi cac tai son thud thu nhAp hoan lai va ng thud thu nhAp hoan lai phai trA lien quan tan thud thu nhAp doanh nghidp du quan ly bai ding mot ca quan thud va C6ng ty c6 du dinh thanh toan thud thu nhAp hidn hanh tren ca sa thuin Cac loai thud kit& dugc Ap dung theo cac luAt thud hidn hanh tai Vidt Nam 4 TIEN VA CAC KHOAN TVONG WONG TIEN So cai kv So dau nam Tidn mat, tien girl ngfin hang 72.425.905.117 92.873.189.687 Cac khoan tuang ducmg tien (i) 15.000.000.000 110.400.000.000 (i) Cac khoan tien giri c6 kj, han tir 3 thAng trir xu6ng Cong 87.425.905.117 203.273.189.687 Page 6 5 PHAI THU KHACH HANG SO ci")i 1 q SO dAu nam 299.522.317.630 250.598.719.204 T6ng Ong ty Ha tang mpg 101.265.137.266 138.458.619.217 Tong Ging ty Vin thong Mobifone 40.040.480.650 35.319.148.563 G5ng ty Cong nghg thong tin VNPT- Chi nhanh TDBCVTVN 257.032.932.127 132.093.444.993 Tip down ding nghi0 - vin thong quan d5i T6ng ang ty Truyin Thong 9.246.061.427 10.527.258.898 G5ng ty TNHH MTV thi nghi01 din Miin Bic 574.794.468 6.742.886.850 Cong ty Co phin Dich vu ang ngN mang 5.161.844.380 Ban quan Iji du an du to xay dtmg 5.161.844.380 8.580.008.800 Cpc Buu din Trung Ucmg 8.580.008.800 8.082.500.250 Cong ty Co phin Vin thong New - Telecom 1.503.301.800 Cac &SI Wong khac 10.303.901.520 0 aim 166.325.114.070 75.952.925.013 889.251.992.618 671.517.356.168 6 TRA TRUt/C CHO NGUIJI BAN NGAN HAN SO cuili kv 96 du nim Ong ty CP Ong nghtr to Ong tam nhin 2.104.551.000 2.104.551.000 PAYORBIT PTE LTD 97.365.382.500 PONTICULUS Ltd 5.243.545.980 Y Ging ty CP Dich vu ViaM thong Hanh Minh 17.536.029.176 4.813318.620 Cong ty CP Diu to Thucmg mai va Phat tri& C6ng nglfe' FSI 32.226.349.099 2.616.719.949 N Cong ty TNHH Thai V* N INSIGHTTECH PTE LTD 2.794.917.701 Cac d6i tuctrig khac 7.594.631.386 10.014.535.591 Litrig 64.873.198.311 119.541.333.691 7 CAC KHOAN PHAI THU KHAC St) cutii kv s6 du nam Phil thu ngin hpn khic 32.049.291.908 34.515.233.922 Lai du thu 184.438.356 Tam (mg 2.181.092.859 Kji cupc, ky quy 377.546.366 1.492.148.904 Cac khoin phai thu khac 554.046.566 Phil thu dal hip 29.490.652.683 Kj, urge, quy 1.455.138.909 32284.600.096 1.455.138.909 1.456.065.109 1 1 33.504.430.817 1.456.065.109 35.971.299.031 Page 7 8 Ng XAU gijais SO cu6i kir Du' phone glds So ciAu nAm Dan v i: VND Gib tri c6 the thu OA (60.720.000) Gib tri c6 the thu hiii Ten do'n vi Du phone 60.720.000 (1.101.234.865) 60.720.000 (60.720.000) Cong ty co plfan Dau tu va thucmg mai 365 (399.598.450) Viet Nam 1.573.192.664 471.957.799 1.573.192.664 471.957.799 (1.101.234.865) COng ty Co phAn Cong nghe Viet Tien 399.598.450 (1.561.553.315) 399.598.450 (399.598.450) Cong ty TNHH Dau tu va Phat trien C6ng nghe mai ANCO 2.033.511.114 471.957.799 2.033.511.114 471.957.799 (1.561.553.315) Una (i) S6 du phong phai thu kh6 doi trich rap theo quy (firth tai thong tu 48/2019/TT-BTC ngay 08 thang 08 !tam 2019 ctia B6 Tai chinh ve "Huang dart vie'c trich lap va xfr 1)./ cac khoan du phong gram gia hang ton kho, ton that cac khoan dau tu, nq phai thu kh6 doi va bao hanh san phalli, hang haa, dich vu, cong trinh xay dung tai doanh nghi6p" Page 8 9 HANG TON KHO SO cuOi kv So din nom 178.001.062.939 1.Hang ton kho 157.651.444.962 Hang mua dang di dtamg 1.206.039.266 Nguyen lieu, vat lieu 1.785.549.882 44.267.985 Cong cu, dung Cu 44.267.985 Chi phi sin xuat kinh doanh da dang 119.367.200.176 Thanh pham 112.666.568.850 163.223.443 Hang h6a 163.223.443 2 Du phone giam gia hang ton kho (i) 57.220.332.069 Lollg 42.991.834.802 (888.162.578) (888.162.578) 177.112.900.361 156.763.282384 (i) G5ng ty trich lap du phong giam gia hang kin kho then quy dinh tai th6ng to 48/2019/TT TC ngay 08 thong 08 nom 2019 10 CHI PHI TRA TRUbC 23.944.269.282 So dau nom 23.944.269.282 Nein han 12.207.692.658 11.200.533.679 Chi phi chi ket chuyen 12.207.692.658 11.200.533.679 Doi han 14.648.443.247 Phan b5 cong cu dung cu Oxen 1 nom) 14.648.443.247 Page 9 11 TANG, G1AM TAI SAN CO DINH HUU HINH NGUYEN GIA Nhe cira May m6c Phuung tign Thiel bi, dyng Tai san do Dan vi: VND SO (Ian ky vat kien true thiet b! In tai cy quart 1j, dinh khae Mua sarn thiet bj 45.781.969.464 79.319.281.805 COng Xay dkrng co ban hoan thanh 42.340.689.622 17.012.933.662 19.290.313.368 Thanh 1y, nhtrong ban 45.781.969.464 318.184.000 79.319.281.805 203.745.187.921 SO cuOi ky 22.151.881.690 42.340.689.622 491.857.108 74.311.652.238 318.184.000 HAO MON LOY KE 26.247.470.417 19.608.497.368 1.228.437.023 491.857.108 SO din ky 792.332.934 17.504.790.770 75.540.089.261 Trich khAu hao 22.944.214.624 1.713.230.610 18.422.302.168 204.555.229.029 Thanh Iy, nhtrorng ban 22.837.754.840 27.960.701.027 9.700.940.383 194.470.146 3.779.192.544 SO cuOi ky 23.630.087.774 14.379.988.595 944.812.520 5.007.629.567 150.834.246.896 GIA TRI CON LAI 16.093.219.205 18.616.772.314 4.873.283.233 SO cuOi ky 10.645.752.903 SO dAu ky 991.725.054 155.707.530.129 6.859.037.867 868.011.200 7.311.993.279 48.847.698.900 52.910.941.025 Page 10 12 TANG, GIAM TAI SAN CO DINH VO HiNH NGUYEN GIA Phi!' mem Quyen Dan Li: VND SO du kS, may tinh sir dyng dAt COng dyrig co ban hoan thanh 13.558.738.370 74.064.848.024 87.623.586.394 Thanh 1Y, nhuong ban 0 SO cool ky 13.558.738.370 74.064.848.024 0 HAO MON LUY id Sodauky 3.085.093.603 0 87.623.586.394 Trich khAu hao 1.014.065.208 Thanh ly, nhugng ban 0 3.085.093.603 SO can ky 4.099.158.811 1.014.065.208 GIA TRI CON 141 74.064.848.024 SO dim ky 10.473.644.767 74.064.848.024 0 SO cuOi ky 9.459.579.559 4.099.158.811 SO cuOi ky 13 CHI PHI XAY DING CO BAN DO DANG 20.474.567.957 84.538.492.791 83.524.427.583 Chi phi zay dyng cor ban dor dang 1.396.430.128 Xfiy dung co ban hog (gong Inbuilding 8.315.334.449 SO dAt.i ram Dy an MobileID cho Vinaphone 3.102.249.291 12.403.911.938 1.955.024.708 to phong LAB cong nghg DWDM cho RND 5.705.529.381 1.363.644.128 DA pilot Men Ha Tinh 8.315334.449 Gong trinh lchic 2.724.933.361 Page 11 14 DAU TU TAI CHINH DAI HAN SO cuoi kj, SO au kj, Cac khoin dau ttr tai chinh dai h#n Gib tri du phone Gib g*(jc Gia tri du phong Gib tri hop lv (i) Gads (1.609.800.000) Gib tri hots lv (i) 66.374.000.000 66.374.000.000 67.983.800.000 778.802.000 67.152.802.000 Dau tir vao don vi khac 66.374.000.000 778.802.000 67.152.802.000 66.374.000.000 (1.609.800.000) 64.764.200.000 Cong ty Co phan DAu tu Kj, ThuAt SO 20.000.000.000 20.000.000.000 20.000.000.000 20.000.000.000 Viet Cong ty CO phAn Dich vu k9 thuAt Vin 12.000.000.000 12.000.000.000 12.000.000.000 12.000.000.000 thong HA nOi Cong ty CO plan Cong nghe Truyen 8.049.000.000 778.802.000 8.827.802.000 8.049.000.000 (1.609.800.000) 6.439.200.000 thong Viet Nam Cong ty Co phAn ITTA 3.200.000.000 3.200.000.000 3.200.000.000 3.200.000.000 C6ng ty CO phAn DAu ttx Phat trien Cong 625.000.000 625.000.000 625.000.000 625.000.000 nghe va Truyen th6ng Cong ty CO phAn Dich vu an town thong 22.500.000.000 22.500.000.000 22.500.000.000 22.500.000.000 tin Thanh pito HO Chi Minh (i) (Cong ty chua xdc dinh gib tri hqp ly ct a cac khoan dAu tu nay a thuyet minh trong bdo cdo tai chinh bai vi khong c4:5 gib niem yet teen thi tnrong ctia cac khoan dAu ttx nay va cac ChuAn mirc Ke toan Viet Nam, Che dO ke town Doanh nghiep Viet Nam va cac quy dinh hien hanh c6 lien quan chtra hurting dan ve cach tinh gid tri hqp ly Gia tri hqp 15/ cua cac khoan dAu ttr nay neu xac dinh duqc c6 the khac vai gia tri ghi so) Thong tin chi tiet ve cong ty lien ket va cac khoan du tu dai han khac tai ngAy 30/06/2023 nhu sau: Noi thanh 14p va TS, 10 sOr ham TS, Ig quyen BQ Ho#t dcmg chinh nam gig! ho#t d(ing 19% 19% ThuGng mai 14,2% 14% Dich vu vin thong Cong ty CO phAn Dau tu Ky Thu4t Si! Viet TP HA NOi 2.2% 2.2% Dich vu vien th6ng 18,9% 18,9% Dich vu vin thong C6ng ty CO phAn Dich NT KT VT HN TP HA NOi 2,50% 2,30% Dich vu vie'n-thong 15% 15% Cong nghe th6ng tin C6ng ty CO phAn C6ng ngh'e Truyen th6ng Viet Nam Binh Duong Cong ty Co phAn ITTA TP HCM Cong ty CO—p-hAn tnen COng nghe va Truyen thong T NOi Cong ty CO phan Dich vu an town thong tin Thanh phO HO Chi Minh TP HCM Page 12 15 PHAI TRA NGU'OI BAN SO cuOi ky SO diu nim 244.129.619.740 326.410.935.756 Phai tri cho nguoi bin ngin han STAR EXCELLENCE 10.667.806.618 10.767.633202 Ong ty Co phAn DAu to icy thot so Vigt 486.878.329 547.699.641 Ericsson AB 0 Cong ty TNHH Cong nghe Huawei V* Nam 0 21.261.748.492 NUTEK TELECOM 811.200.872 1.060.896.899 CONG TY TNHH ACE ANTENNA 9.532.216.418 HUAWEI International PTE LTD 6.861.917.726 14.497.512.133 Cong ty Co phan Vien thong Vinasa V* Nam 61.146.741.264 Cong ty CO phan ZME 54.251.347.378 188.004.834.712 Ong ty CP Thucmg nr4 Dich vg Cong nghg Chan Triri 17.652.114.480 27.974.708.624 PAYORBIT PTE LTD 15.654.055.116 PONTICULUS Ltd 5.175.908.980 Cling ty CP C6ng ngl*' vi Thucmg mai IN2TEK 7.199.871.570 Cic doi tuong khic 16.591.904.613 47.587.776.655 3.366.955.740 49.438.826.034 6 16 NGUVI MUA TRA TIEN TRUOC NGAN HAN Ht Nguiri mua tri tien fru& ngin hpn So cuoi ky SO du nim Ngin hang TMCP Dai chung Vidt Nam TOng Ong ty M@ng luoi VIETTEL - Chi nhinh Tap doin 48.424.687.506 10.628.380.828 Gang nghidp - Vin thong Quan dOi 90.713.520 90.713.520 0 2.444.556.657 BO chi huy bO dOi Bien phang tinh Tay Ninh 3.766.543.200 3.766.543.200 Cong ty co phinCong nghd& Truyen th6ng Vidt Nam 2.596.723.593 2.596.723.593 1.729.843.858 Vin thong Quang Nam-Tap doin Buu chinh Vin thong V* Nam 6.029.502.330 Bdnh vin nhi tinh Nam Dinh 3.018.300.000 NH TMCP Quail d)i - CN MB Campuchia 21.166.140.306 BQL du' an gii duc trung hoc ca so KV MI6 khan nhat GD 2 4.576.608.000 DOi tuong khac 7.180.156.557 17 THUE Vi CAC ICHOAN PHAI NQP, PHAI THU NHA NV& s6 cutpi ky SO diu nim 4.170.105.367 3.037.407.329 Thud' vi cic khoin phii nqp Nhi nink 3.998.645.314 Thud' GTGT phai nOp 656.664.854 Thud thu nhap doanh nghidp 2.906.550 2.181.801.786 Thud' thu nhap ca nhan 168.553.503 Thud bio ve moi truong vi cic loci thud khic 21.065.614 177.875.075 18 CHI PHI PHAI TRA SO can ky SO dill nim 19.151.785.688 26.947.532.628 Ngin han 18.732.336.171 18.188.785.073 Trich tnrac chi phi thud ngoai cac chr an Trich truOc chi phi lai vay 419.449.517 3.716.478.375 Chi phi trich tru6c khac 5.042.269.180 Page 13 19 CAC KHOAN PHAI TRA KHAC A A SO au nam 29.720.784.671 Ngin h@n So cuoi ky Kinh phi cong down 54.836.808.795 2.366.432.559 Bio hiem x8 hOi 3.146.238 Bao hi'Om thAt nghiOp 2.546.237.663 296.171 Nh'O'n IcY quy ngin han Tom img 160.000.000 269.880.015 CO tire phai tra 948.828.894 2.980.200.412 Cac khoin phai tra kit& 33.433.580.615 1.251.805.865 Dii han 17.748.161.623 22.849.023.411 Nhan ky qu'y dai han 842.352.915 842.352.915 778.215.900 778.215.900 )61 J( PI NG If rN1 Page 14 20 VAY VA NCI THUE TAI CHINH SO dant kj, Clam Tang SO cuOi Vay ngin han 346.002.680.093 331.185.791.615 440.658.361.305 455.475.249.783 Vay va nq thug tai chinh ngin han Ngan hang TMCP Cong thucmg Viet Nam - Chi nhanh Hai Ba Tnmg (i)Ngan 191.144.549.658 251.852.772.706 128.175.015.504 67.466.792.456 hang TMCP Ngoai thuang Vi0 Nam - Se( Giao dich (ii) 86.223.920.100 73.299.503.892 92.397.128.991 105.321.545.199 NH TMPCP Ky thuong Vi0 Nam - CN Thang Long (iii) 151.433.917.718 151.433.917.718 Ngan Hang TMCP Ong Thuang Viet Nam (Vietinbank) - CN Tan Binh (iv) 68.634.210.335 6.033.515.017 1.362.741.600 1.362.741.600 Ngan hang TNHH MTV Shinhan Vi0 Nam - Chi nhanh Pham Hung (v) 62.600.695.318 Ngan hang TMCP DAu tu Phat trie'n Vi0 Nam - CN Hoin Kiem (vi) 67.289.557.492 67.289.557.492 (i) Vay ngan hang TMCP Cong thucmg Vi0 Nam theo hqp dtmg tin dung so 01/2021-HDCVHM/NHCT142-CTIN kj, ngay 13/10/2021 vai han muc la 980.000.000.000 VND, thai han 12 thang ke tit ngay ky hqp d6ng, muc dich bo sung von luu dOng phuc vu hog dOng hoat dOng san xuat kinh doanh, thtri han cho vay toi da 9 thang, lai suit dieu chinh moi thang 1 lin, lai suit duqc xac (firth tai thoi diem giai ngan/th6i diem dieu chinh lai suit, tai san dam bio la tin chip (ii) Vay ngan hang TMCP Ngoai thuang Vi0 Nam theo hqp ang tin dung s6 KH2-210092/HDCTD.CRC4 ngay 20/04/2021 vai han muc: 1.000.000.000.000 VND, thei han cap tin dung la 12 thing, muc dich tai trq tin dung dOi vai hoat dOng kinh doanh truyen thong (san phim, dich vu vien thong, cong nghe thong tin va phAn mem Lai suit tha n6i, duqc xac dinh tai th?li diem giai ngan/thoi diem dieu chinh lai suit, tai san dam bao la tin chip (iii) Vay ngan hang TMCP Ky Thucmg ViO Nam theo hqp d6ng tin dung so TLG2022641747 4 ngay 05/12/2022 vai han muc la 700.000.000.000 VND, theri han den het ngay 05/12/2023, muc dich thanh town cac chi phi On luu (king phuc vu hoat dOng kinh doanh thiet bi va dich vu vien thong, cong ng4 thong tin, thCsi han cho vay tOi da 12 thang theo timg lAn nhan nq, iai suit tha n6i, tai san dam bao la tin chip (iv) Vay ngan hang TMCP Cong thucmg Vi0 Nam theo hqp dtmg tin dung so 0120/2022-HDCVHM/NHCT945-CTIN 4 ngay 10/11/2022 vai han mirc la 20.000.000.000 VND, theri han cua khoan tin dung la 12 thing, muc dich b6 sung On luu dOng phuc vu hoat dOng kinh doanh thiet bi vier' thong va cong ngN th6ng tin Lai suit tha n6i, duqc xac dinh tai th6i diem giai ngan/th6i diem dieu chinh lai suit, tai san dam bao la tin chip (v) Vay Ngan hang TNHH MTV Shinhan Vi0 Nam theo Hqp dOng tin dung so: SHBHNC/HDTD/7900500014254 ngay 08/02/2022 vaihan muc 00.000-.-000 000 VND;th$51 han duy tri han mix tin dung la 12 thang, thoi han cho vay ai vori moi khoan vay kh6ng qua 9 thing, muc dich khoan vay la a b6 sung On luu dOng, tai suit tha n6i (vi) Vay ngan hang TMCP DAu tu va Phat tri6n Vi0 Nam theo hqp ding tin dung so 2408/2022/204 4 ngay 24/08/2022 vai han muc la 800.000.000.000 VND, thai han 12 thang ke tir ngay kj, hqp ang, mix dich b6 sung On luu (king phuc vu hoat (Ring hog dOng san xuAt kinh doanh, thai han cho vay tOi da 12 thing, lai suit dieu chinh khi c6 bien dOng theo quy dinh chung ctla Ngan hang, lai suit duqc xic dinh tai thiii diem giai ngan/thisi diem dieu chinh lai suit, tai san dam bao la tin chip Page 15 JJ io