Bctc công ty cổ phần viễn thông tin học bưu điện 1699468672

CÔNG TY Digitally signed by CÔNG CỔ PHẦN TY CỔ PHẦN VIỄN THÔNG - TIN HỌC BƯU ĐIỆN DN: C=VN, S=HÀ NỘI, L=Hai Bà Trưng, VIỄN CN=CÔNG TY CỔ PHẦN THÔNG - VIỄN THÔNG - TIN HỌC BƯU ĐIỆN, OID.0.9.2342.19200300.100 .1.1=MST:0100683374 TIN HỌC Reason: I am the author of this document Location: BƯU ĐIỆNDate: 2023-10-27 10:16:07 Foxit Reader Version: 9.4.1 CONG TY CP VIEN THONG - TIN HOC BUU DI$N mAu B 01a - DN 158/2 Hang Mai, Hai Ba Ming, Ha Na' i (Ban hanh theo ThOng ttr so 200/2014/TT-BTC ngay 22/12/2)14 dm Bo Tai Chinh) BANG CAN DOI KE TOAN TONG HOP Gila NIE DO TAI NGAY 30 THANG 09 NAM 2023 Dan vi tinh: crtjing TT Tai san ma so Thuyet so cuoi ky So dau nam minh 1 2 3 4 5 A TAI SAN NGAN HAN 100 1.119.035.977.056 1.223.020.256.346 (10H0+120+130+140+150) 132.489.971.811 203.273.189.687 I Tien vi cic khoin Wang throng tien 110 4 54.489.971 11 92.873.189.687 78.000.000.000 110.400.000.000 1 Tien 111 - - 2 Cic khoan tuang duang tien 112 - - - - II Cic khoin dliu ter di chinh nein han 120 - - 818.411.055.881 824.012.370.466 1 ChUng khoin kinh doanh 121 733.784.602 23 671.517.356.168 54.896.958.268 119.541.333.691 2 Dv phi:mg giam gia chimg khoin kinh doanh 122 - - 3 Diu to nom gift den ngay dio him 123 III Cic khoin phii thu nglin han 130 1 Phil thu ngin han khach hang 131 5 2 Tri truao cho ngu6i ban ngan han 132 6 3 Phil thu nOi b0 ngin han 133 4 Phil thu theo tien dO hqp d6ng xay dung 134 5 Phai thu ve cho vay ngin han 135 6 Phai thu ngin him khac 136 7 31.291.048.605 34.515.233.922 (1.561.553.315) (1.561.553.315) 7 Dv phong phai thu ngiin han kh6 d6i ( ) 137 8 - - 8 Tai san thieu ch6 xir 15, 139 144.918.385.278 177.112.900.361 145.806.547.856 178.001.062.939 IV Hang ten kho 140 9 (888.162.578) (888.162.578) 1 Hang ten kho 141 23.216.564.086 18.621.795.832 2 Dv phong giam gii hang ten kho (*) 21.791.612.125 11.200.533.679 149 1.424.951.961 5.542.960.578 V Thi sin nein han khic 150 - 1.878.301.575 - - 1 Chi phi tit try& ngan han 151 10 - - 2 Thue GTGT duqc Ichiu trir 152 234.178.389.454 230.722.054.110 3 Thue va cic khoin phai thu Nhit nu& 153 1.455.138.909 1.456.065.109 - - 4 Giao dich mua ban lai trai phieu Chinh phii 154 - - - - 5 Tai simnginhan khic 155 B TAI SAN DAI HAN 200 (200=210+220+240+250+260) I Cic khoin phii thu dii han 210 1 Phil thu dai han dm khach hang 211 2 Tra tram cho nguoti bin dii hp 212 3 V6n kinh doanh ?r don vi trvc thuOc 213 4 Phil thu nOi b0 dal hart 214 5 Phil thu ye cho vay dai han 215 6 Phil thu dai hp khic 216 7 1.455.138.909 1.456.065.109 - - 7 Dv phong phii thu dai han MI6 dai (*) 219 148.446.741.519 137.449.433.816 II TM sin có dinh 220 65.429346./540 52.910.941.025 222.887.735.611 203.745.187.921 1 Tai san co djnh hiku hinh 221 11 (157.458.389.071) (150.834.246.896) - Nguyen gia 222 - - - - - GM tri hao mon luy ki (*) 223 - - 83.017.394.979 2 Tai san c6 dinh thue di chinh 224 87.623.586394 84.538.492.791 (4.606.191.415) 87.623.586.394 - Nguyen gilt 225 (3.085.093.603) - Gia tri hao mon luji ki (*) 226 3 Tai san c6 djnh ve hint' 227 12 - Nguyen gici 228 - Gici tri hao mon luy ki (s) 229 HI Bit Ong sin diu to 230 - - - Nguyen gia - - - Gia tri hao mon lu, ke 231 • - 8.900.445.838 12.403.911.938 IV Tai sin der dang del ban 232 1 Chi phi san xuAt, kinh doanh de dang dai han 8.900.445 38 2 Chi phi xiy dung ca bin do dang 240 65306.549.286 V Cic khoin din to tai chinh dai han 1 Diu tu vao cong ty con 241 - 2 Diu tu vao cong ty lien doanh, lien kit - 3 Dau tu Op v6n vao dan vi khac 242 13 66.374.000.000 12.403.911.938 4 Du phong diu tu tai chinh dai han (*) (1.067.450.714) 64.764.200.000 5 Diu tu nim gift den ngay dao han 250 , 14 - VI Tii sin dal han khac 10.069.513.902 - 1 Chi phi tra truOc dai hp 251 10.069.513.902 - 2 Tai san Owe thu nhip hoin lai - 66374.000.000 3 Thiet bi, v.t tu, phi' tang thay the dai hp 252 - (1.609.800.000) 4 Tai san dai hp khac - - 5 Lgi the thuang mai 253 - 14.648.443.247 1.353.214.366.510 14.648.443.247 CQNG TAI SAN (270=100+200) 254 - So cuoi ky - 255 - 723.052.434.219 - 260 720.530.059.098 1.453.742.310.456 236.816.182.771 261 10 75.171.139.168 S6 clAu nam 262 694.836.493 791.467.287.089 5.366.283.614 790330.478.771 263 20.909.564.116 326.410.935.756 268 - 10.628.380.828 - 3.037.407329 269 12.494.405.964 11.976.814.840 67.395.093.184 26.947.532.628 270 289.641344.630 2.634.265 07 - TT Nguon von • Thuyet 9.406.943.851 - Ma so - 11.130.268.854 - 29.720.784.671 minh 2.522.375 21 346.002.680.093 - 8.630.547.628 C NQ PHAI TRA (300=310+330) 300 - 15.845.126.144 I Nq nglin han - - 1 Phai tra cho ngutri ban ngin ban 310 - - 2 NguOi mua tra tien truOc ngin hail - 1.136.808.318 3 Thue va cac khoan phai nOp Nha nu& 311 15 - - 4 Phai tra ngutri lao dOng 513.310 25 - 5 Chi phi phai tra ngin han 312 16 - - 6 Phil tra nOi bO ngin han - - 7 Phai tra then tien dO Ng) dOng xay dung 313 17 - 8 Doanh thu chua thuc hie n ngin han - - 9 Phai tra ngin han khac 314 2.009.064.996 - 10 Vay va nq time tai chinh ngin hp - 778.215.900 11 Du phOng phai tra ngin han 315 18 12 Quy khen thuong, phfic lqi 630.161.932.291 - 13 Qu9 binh 6n gia 316 - 14 Giao dich mua ban lai trai phieu Chinh phi' 630.161.932.291 - II Ncr dai ban 317 321.850.000,000 - 1 Phai tra ngubi ban dai han 321.850.000 000 358.592.418 2 Ngutri mua tra tien truOc dai Ilan 318 - )NG TY 3 Chi phi phai tra dai han 5 PHAN 4 Phai tra nOi bO ve v6n kinh doanh 319 19 662.275.023367 IONG-TIN H 5 Phai tra nOi bo) dai han flJ DIEN 6 Doanh thu chua thuc hien dai han 320 20 662.275.023367 7 Phai tra dai han khac 321.850.000.000 'UN 8 Vay va nq thue tai chinh dai han 321 321.850.000.000 9 Trai phieu chuyin d6i 10 C6 phieu tru dai 322 11 Thue thu nh.p hoan lai phai tra 12 Du phong phai tra dai han 323 13 Quy phat trien khoa hoc va cong nghe D NGUON VON CHU SO HITU 324 (40410+430) 330 I V6n chi sir hfru 331 V6n g6p dm chi so hftu - CO phieu ph6 thong co quyen Neu quyet 332 333 334 335 336 337 19 338 339 340 341 342 343 400 410 21 411 411a - Co phieu uu dai 411b - 2.512.000.000 2 Thing du v6n c6 phin 412 2.512.000.000 - 3 Quyen chip chuyin d6i trai phieu 413 96.915.896.964 - - 4 V6n khfic cita chi) set hitt) 414 208.884.035 27 - 206.876.799.447 5 C6 phieu quy 415 96.915.896_.964_ 2.007.235.880 6 aChenh Lech danh gia 10i tai san 416 - - - 7 Chenh 16ch tj, gia h6i dodi 417 1.353.214.366.510 240.997.126.403 222.106.600.901 8 Quy diu to phat trien 418 18.890.525.502 - 9 Quy ho trq sip xep doanh nglii6p 419 - 10 Quy khac thu6c win chti so heu 420 - 11 Lqi nhuin sau thug chua phan ph6i 421 - - LNST chua phan ph6i L/K den cu6i kk truerc 421a - 1.453.742.310.456 - LNST chua phan ph6i k' nay 421b 12 Ngu6n v6n diu to xay dung co ban 422 13 Lqi ich c6 dong kh6ng kiem sofit 429 II Ngdin kinh phi vi gut kink 430 1 Ngulin kinh phi 431 2 Ngu6n kinh phi eta hinh thank TSCD 432 CONG NGUON VON (440=300+400) 440 Ngtari 14p bleu Ke toan triretng 'NGUYEN TH! THU HU'ONG NGUYEN NGOC SON AITHANH HAI CONG TY CO PHAN VIEN THONG - TIN HQC Btru DIEN 111siu B 2a - DN 158/2 Hang Mai, Hai Ba Trimg, Ha Nai (Ban hanh then Thong tt s6200/2014/TT-BTC ngay 22/12/2014 c a 13,) Tai Chinh) BAO CAO KET QUA HOAT ONG SAN XUAT KINH DOANH LONG HOP (Doug dAy du) Quj? 3 na'm 2023 tili TICL at; s4 ThuN.er Quv 3 LO ke tir din nam 2 minh Nam 2023 Nam 2022 Nam 2023 Nam 2022 3 4 5 1 6 7 1 Doanh thu ban hanut, va 01 22 200.435.966.870 356.372.124.721 866.563.584.427 1.040.733.104.397 A cung cap dich vu 2 Cic khoin giim trir 02 23 - - - - 866.563.584.427 1.040.733.104.397 3 Doanh thu than ve BH 10 200.435.966.870 356.372.124.721 vi c/c DV (10=01- 02) 4 Gii von hang bin 11 24 179.942.109.355 333.657.998.889 799.067.878.184 972.946.768.267 5 DA nhu'eln Op ye BH vi 20 20.493.857.515 22.714.125.832 67.495.706.243 67.786.336.130 c/c DV (20=10-11) 6 Doanh thu host Ong tai 21 25 1.071.823.362 5.668.896.821 12.699.588.574 20.959.761.763 22 26 8.504.848.821 5.290.101.824 26.843.093.658 16.170.238.498 chinh 6.487.274.667 3.596.367.013 22.561.160.396 11.822.663.424 8.836.020.039 9.273.605.055 29.801.179.725 19.518.698.508 7 Chi phi tai chin& 9.042.773.066 11.587.543.951 27.937.151.369 29.889.444.979 - Trong do: Lai vay phai ira 23 8 Chi phi bin hang 24 27 (4.817.961.049) 2.231.771.823 - 4.38f.129.935 23.167.715.908 9 Chi phi quin If doanh 25 27 5.989.092.466 10.130.212.144 2.777.481.644 12.96C.568.406 23.479.125.514 nelib 30 113.133.791 443.737.328 6.45/688.821 (13.348.913.370) 10 Lori nhutin thutin tir 6.502.879.585 hoft Ong kink doanh 5.875.958.675 2.333.744.316 9.818.802.538 11 Thu nhiip khic 31 1.057.997.626 1.802.459.877 109.513.770 - 12 Chi hi khic 32 - 948.483.856 8.016.342.661 13 Ltd nhu'in khic (40=31- 40 29,5 249,1 32) - 14 TOng loi nhu4n trtgrc 50 4.565.516.139 2.116.749.650 that (50=30+40) 15 That thu nhjp doanh 51 28 712.597.160 109.513.770 nghiip hi'On hinh 16.Chi phi thud TNDN 52 - - hoan Ifi 17 Ltd nhuin sau that 60 3.852.918.979 2.007.235.880 TNDN(60=50-51-52) 18 Lai co' bin teen a phitu 70 119,7 62,4 19 Lai suy giim teen co 71 - _ phitu (*) Ke toin trtrirng NGUYEN Tilt THU Hutfric NGUYEN NGQC SON CONG TY CO PHAN WEN THONG - TIN HQC BUIJ DIEN M u B03a-DN NO 158/2 Ph8 1-18ng Mai, P Qujrnh L8i, Q Hai Ba Tnmg, TP Ha NOi, ViEt Nam (Ban h' h theo ThOng tu so 200/20141V BTC Ngay 22/12/2014 cita BO Tai chinh) BAO CAO CHUYEN TIEN TE TONG HAP (Theo phtrcrng phi') gian tiep) Tai ngay 30/09/2023 Dan v' tinh: VND Chi tau MA so Thuyet Lily ke tir dau nam den cuoi quy nay minh Nam na Nam trtrac 1 2 3 4 5 1 Liru chuyen tien tar ho@t &Ong kinh doanh 1 Lai nhutin trwarc thud 01 2.116.749 50 9.818.802.538 2 Dieu chinh cho cac khoan - Khiu hao TSCD va BDSDT 02 8.145.239.487 9.634.180.788 - Cac khoan do phong 03 (4.888.159 29) 394.951.586 1.752.170 07 (4.704.190.039) - (Lai),18 chenh lech tjr gia hOi doai do danh gia lai cac khoin muc tien to co gOc ni 04 (4.307.306.¢03) (3.766.612.462) - (Lai), 10 tir hoot dOng dau tu 05 - Chi phi lai vay 06 22.561.160.39 11.822.663.424 - Cac khoin diEu chinh khfic 07 3 Lid nhus)n tir hot dung kinh doanh trwsk thay d61 von Isru dung 08 25379.854 08 23.199.795.835 8.621.715 70 42.092.334.937 - (Tang), giam cac khohn phai thu 09 - (Tang), giam hang ton kho 10 32.194.515 83 271.245.338.700 - (Tang), giam cac khoan phai tra (kheong kE !Ai vay phai tra, thud thu nhAp doanh in 11 (32.026.751 69) (257.724.283.396) - (Tang), giam chi phi tra truac 12 (6.012.149.101) (14.504.321.258) - (Tang), giam chimg khoan kinh doanh 13 - Tien !Ai vay da tra 14 (23.742.592 14) (12.613.477.265) - Thud thu nhAp doanh nghiep da nOp 15 (2.188.288 69) (5.019.273.575) - Tien, thu khac tir hoat dOng kinh doanh 16 - Tien chi khac cho hoat Ong kinh doanh 17 (8.373.511.r7) (5.493.823.479) Ltru chuyen tien thulin tir hotst dting kinh doanh 20 4 (6.147.207.789) 41.182.290.499 II Lwu chuyen tien tir hoist king dliu fir 1.Tien chi dE mua sim, xay dung TSCD va cac tai san dai han khac 21 (12.925.067.Q31) (3.746.264.316) 200.000 30.000.000 2 Tien thu tir thanhIjr, nhuong bfin TSCD va cac tai san dai han khfic 22 4.563.295 05 20.000.000.000 3 Tien chi cho vay, mua cac cong cu nq cita don vi khac 23 (8.161.772.026) (25.183.000.000) 4 Ti'En thu hoi cho vay, ban 1ai cac cong cu no can don vt khac 24 4.258.146.709 (4.641.117.607) 5 Tien chi du ttr gop von vio don vi khic 25 6 Tien thu hOi dau tu gop von van don vj khac 26 7 Tien thu lai cho vay, co tirc va loi nhuAn &roc chia 27 Lu'u chuyen tien than tir hoist ding dliu fir 30 III Luu chuyen tan tir hot ding tai chinh 1.Tien thu tir phat hanh c6 phieu, nhAn von gop can WI so hint 31 2 TiEn tra lai von gop cho cac chi so hilru,mua lai c6 phieu ciia doanh nghiep da phi 32 3 Tien thu tir di vay 33 558.759.349 99 331.245.599.079 4 Tien tra nq goc vay 5 TiEn Ira nq giic thud tai chinh 34 (615.120.685.162) (620.935.944.131) 35 6 CO tirc, loi nhuAn da tra cho cha sa htru 36 (45.8191972) (41.574.566.780) Luu chuyen tien than tir host dung tai chinh 40 (56.407.1551435) (331.264.911.832) Urn chuyen tien thuAn trong 14 (50 = 20+30+40) Tien ye twang throng tien dank* 50 (70.716.135.250) (294.723.738.940) Anh Inrong ctia thay doi tjr gifi hoi doii quy doi ngoai is 60 203.273.189487 455.350.701.342 61 (67.082.626) Tan va twang throng tien cuoi k3' (70 = 50+60+61) 70 132.489.971.811 160.626.962.402 ICE TOAN TRUXING '(Onam 2023 (4,, hp ten) Oc au) NGUYEN THI THU HtrdNG NGUYEN NGQC SON CONG TY CP VIEN THONG — TIN HQC MAI DIN Min se; B 09 - DN 158/2 P.Hang Mai, P.Qujmh Loi, Q.Hai Ba Trung, TP.Ha NOi (Ban hanh theo ThOng tu so 200/2014/TT-BTC Ngay 21/12/2014 clia BO Tai chinh) BAN THUYET MINH BAO CAO TAI CHiNH TONG HOP CHON LOC Q4 3 Nam 2023 1 THONG TIN KHAI QUAT Hinh thirc sit him von C6ng ty Co phAn Vin thong - Tin h9c Buu dien (g9i tit la "Cong ty") dugc thanh lap the° Giay chimg nh'an clang ky doanh nghiep so 0100683374 cap lan dAu vao ngay 12/12/2001 va sira dai lAn 18 vao tgay 14/06/2023 do Sir Ke hoach va DAu tu thanh pha Ha NOi cap Van dieu le dm Cong ty la: 321.850.000.000 VND Wing so lao Ong trong Cling ty Tang so lao Ong trong C6ng ty tai ngay 30/09/2023 la 386 ngutri (tai ngay 30/09/2022 la 489 ngtrtri) Nganh nghe kinh doanh • San xuat thiet bi truyen thong; • Sira chua thiet bi lien lac; • Sira chua may vi tinh va thiet bi ngoai vi; • Ban buon may Ink, thiet bi phu tang may khac Chi tie't: Ban buon may mac, thiet bi dien, vat lieu dien (may ph& dien, Ong ca dien, day dien va thiet bi khac dung trong mach dien); • Lap dat he titling 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 th6ng, dao tao cong nghe "tang tin; • Hoat Ong chuyen man, khoa h9c va cong nghe khac chua dugc phan vao dau: Dich vu tu van, chuyen giao cong nghe trong linh vvc vien thong, cong nghe thong tin, he thong trung tam der lieu (Data center), cac thiet bi trong nganh truyen hinh, Ong dung ding nghe mai de san xuat thiet bi thong tin, vien thong; • Kinh doanh bat &Ong san, quyen sir dung dat thuOc chu so hail, chi' sir dung hoac di thue; • Kiem tra va phan tich ky thuat: Dich vu ky thuat do kiem phuc vu ding tac quan 15, chat lugng mang vien thong; • Hoat dOng vien thong khac: Dai 1j, kinh doanh dich vu img dung tren mang interne va vin thOng, dich vu tu vAn trong linh vtrc vien thong, cung cap dich vu trong link virc vien thong; • Cho thue xe co dOng ca; • Dich vu ha trg tong hgp: cung cap cac dich vu; • San xuat khac chua phan vao dau: san xuat thiet bi bao ye; • Ban buon chuyen doanh khic chua phan vao dau: Kinh doanh thiet 134 bio ye; • San xuat may vi tinh va thiet 131 ngoai vi cua may vi tinh: DAu to san xuat may tinh, san xuat trong link vac tin h9c, • Lap trinh may vi tinh: DAu tu san xuat san phim phA.n mem; • Lap (tat he thong cap, thoit nuOc, 16 suOi va dieu hoa kh6ng khi; • Tu van may vi tinh va quan tri he thong may vi tinh: Dich vu tu vAn trong linh wc tin h9c; cung cap dich vu trong linh vac tin h9c; • Hoat Ong dich vu ho trg kinh doanh khac con lai chua dugc phan vao dau: Kinh doanh trong linh vac th6ng va tin h9c bao gam ca xuat nhap khAu nguyen vat lieu, vat tu, thiet bi va he thong (long liO trong linh vac vien thong va tin hoc; • Xay dung cong trinh ky thuat d'art dung khfic: Xfiy dung ha tang vien thong, cac he thong trung tam du lieu (Data center), Xfiy lap cong trinh vien thong; • Hoat d'Ong h6 trg dich vu tai chinh chua dugc phan vao dau: Dich vv thanh toan • Cho thue may mac, thiet bi va do dung hUu hinh khac: Dich vv cho thue thiet bi vien than va tin h9c; • Nghien cuti va phat tri61 thuc nghiem khoa h9c tu nhien va ky thuat: Cung cap cac dich nghien dm ding nghe thong tin; • Hoat Ong x6 so, ca cugc va danh bac; Page 1 • Xi ly di lieu, cho thue va cac hoat d6ng lien quan (khong bao g6m thiet lap mpg vakinh doanh ha tang btru chinh vien th6ng) • C6ng th6ng tin (trir cac loai thong tin Nha nuac cam va hoat d6ng bao chi) Hoat Ong chinh • Ban buon thiet bi va linh kien dien tir, vien thong; • Cho thue may mac, thiet 131 va d6 dung hi3ru hinh khac: Dich vv cho thue thiet bi vien th6ng va tin h9c; • Dich vu ho trg tong hap: Cung cap cac dich vu; • Hoat Ong dich vu ho trg kinh doanh khac con lai chua dugc phan vio dau: Kinh, doanh trong linh vvc vien thong va tin h9c bao gam ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he thong dong b6 trong linh vvc vien thong va tin h9c Chu ky sin xuat, kinh doanh thong thuirng Chu kji san xuat, kinh doanh thong thu&ng cua Cong ty dugc thvc hien trong thbi gian khOng qui 12 thing Ciu trim doanh nghi0 Chi nhanh - C6ng ty Co phin Vin thong Tin h9c Buu dien (Chi nhanh H6 Chi Minh): Hach toan d6c lap Chi nhanh Cong ty Co phin Vien thong Tin h9c Buu dien tai Da Nang: Hach toan d6c lap 2 NAM TAI CHINH, CHUAN McC KE TOAN VA CHE DO KE TOAN AP DUNG Ky ke toin Nam tai chinh cua Cong ty bit diu tir ngay 01 thing 01 va ket thac vio ngay 31 thing 12 Bao cao nay dugc lap cho kj, bao cao tir ngay 01/01/2023 den ngay 30/09/2023 Che d4 lee toin ap dung Cling ty ap dung cac Chuan mkrc ke loan, Che d6 Ke toan doanh nghiep Viet Nam dugc b;ahanh theo Thong tu so 200/2014/TT-BTC ngay 21 thing 12 nam 2014 va cac th6ng tu huang din thuc hien Ch in mtrc ke loan dm B6 Tai chinh trong viec lap va trinh bay Bao cao tai chinh Tuyin be ve vi§c tuan thii Chuin nitre ke toin va Che dO ke toin Ban T6ng Giam d6c dam bao da tuan thu yeu ciu cita cac Chuin mvc Ke toan , Che d6 KO toan doanh nghiep Viet Nam dugc ban hanh theo Thong tu s6 200/2014/TT-BTC ngay 21 thing 12 nam 2014 ciing nhu cac th6ng tu huang din thvc hien Chuin mvc ke loan dm B6 Tai chinh trong viec lap Bao cao tai chinh Bao cao tai chinh tong hop kern theo khong nhim phan anh tinh hinh tai chinh, ket qua hoat d6ng kinh doanh va tinh hinh kni chuyen ti'en to theo cac nguyen tic va thong le ke toan dugc chip nhan chung tai cac nuac khdc ngoai Viet Nam 3 TOM TAT CAC CHINH SACH KE TOAN CHU YEU Sau day la cac chinh sach ke toan chit y6u dugc Cong ty ap dung trong viec lap Bio cao tai chinh tong hgp: U'Oc tinh ke toin Vic lap Bao cao tai chinh tong h9p tuan thU theo cac Chuin mvc ke toan, Che dO Ice loan doanh nghiep Viet Nam va cac quy (firth phap 1j, c6 lien quan den viec lap va trinh bay BA° cao tai chinh tong h yeu cAu cita Ban T6ng Giam d6c phai c6 nhang trac tinh va gia dinh anh huang den so lieu bao cao ve cac cong ng, tai san va viec trinh bay cac khan cong ng va tai san tiem tang tai ngay lap Bao cao tai chinh tong hgp cung nl u cac s6 lieu bao cao ye doanh thu va chi phi trong su6t ram tai chinh Dinh gia vi ghi nh4n theo gia tri hop ly Page 2 Theo quy dinh cua Luat Ke toan da co hiEu luc tir ngay 01 thing 01 nam 2018, trong dO bad gam quy dinh vE dinh gia va ghi nhan theo gia tri hgp ly, tuy nhien chtra co hudrng din cu the cho van de nay; Theo do, Ban Tong Giam (lac da xem xet va ap dung nhu sau: a) Cong cu tai chinh &lac ghi nhan va dinh gia lai theo gia tri hap 1S, tren ca gia goc trio i cac khoan du phong can trich lap (neu co) theo quy dinh hien hanh; b) Cac khoan muc tien to co goc ngoai to chew dinh gia theo ty gia giao dich thyr 4; c) Doi vii tai san va na phai tra (ngoai cac muc a va b tren day) Cong ty khong có ca xac dinh chew gia tri mOt cach ding tin cay do do Cong ty dang ghi nhan theo gia goc Cong cu tai chinh Ghi nhg' n ban Au Tai san tai chinh: Tai ngay ghi nhan ban dAu, tai san tai chinh dugc ghi nhan theo gia gac cong cac chi phi giao dich CO lien quan truc tip dEn viEc mua sam tai san tai chinh dO Tai san tai chinh cua Cdong ty bao gam tiEn, cac khoan tucmg ducrng tiEn, cac khoan phai thu khach hang, phai thu khfic, cac khoan kj, quay", cac khoan dau tu tai chinh Cong na tai chinh: Tai ngay ghi nhan ban dAu, ding ng tai chinh dugc ghi nhan theo gia gl)c cong cac chi phi giao dich co lien quan truc tiep den viEc phat hanh ding ng tai chinh do COng ng tai chinh c a Cong ty bao gam cac khoan phai tra nguai ban, phai tra khac, cac khoan chi phi phai tra, cac khoan ng thue tai chinh, cac khoan vay Ddnh gia lgi sau ghi nh'gn ban Au _000 HiEn tai, chua CO quy dinh vE dinh gia lai ding cu tai chinh sau ghi nhan ban dAu aN0c Tien vi cac khoin tircmg throng tan 36 TiEn va cac khoan tuang throng tiEn bao gam tin mat tai quy, cac khoan tin girl 'thong k han, cac khoan dAu tu C6 NTH' ngin han, co kha nang thanh khoan cao, de dang chuyE'n dal thinh tin va it rui ro lien qu dEn viEc bien d'Ong gia BU tri Cac khoin dau to tai chinh Dhu to vim cong ty con Cong ty con la cac Cong ty do C6ng ty kiEm soar Vic kiEm soar dat dugc khi Cong ty co kha nang kiEm soat cac chinh sach tai chinh va hoat d6ng cua cac cong ty nhan dAu to nham thu dugc lgi ich tir hoat Ong cua cac ding ty nay Diu tw veto cong ty lien kit, lien doanh Cling ty lien ktt la mot Cong ty ma Cong ty co anh hudmg ding ke nhung khong phai la Cong ty con hay Cong ty lien doanh cua C6ng ty Anh twang ding kt thE hiEn o quyEn tham gia vao vi'E'c dui ra ac quyEt dinh v'E chinh sach tai chinh va hoat d6ng dm ben nhan dAu to nhtmg kh6ng co anh hudmg ye mat kiem at hoac Tong kiEm soat nhang chinh sach nay Cong ty ghi nhan ban dAu khoan dau to vao Ging ty con, Cong ty lien doanh, lien kEt the gia gOc C6ng ty hach town vao thu nhap tren Bao cao ket qua hoat Ong kinh doanh tang hgp khoan dugc chia tin lgi nhuan thuin luy kE dm ben nhan dAu tu phat sinh sau ngay dau tu Cac khoan khic ma C6ng ty nhan dugc ngoai lgi nhuan dugc chia dugc coi la phAn thu hal cac khoan dau tu va dugc ghi nhan la khoan giam trir gia goc dau Cac khoan dAu tu vao C6ng ty con, Cong ty lien doanh, Cong ty lien ket dugc trinh bay trong Bang can dal ke toan tang hgp theo gia goc trir di cac khoan du phong giam gia (nEu co) Du phong giam gia da to vao C6ng ty lien kEt dugc trich lap theo quy dinh tai Thong to so 48/2019/TT-BTC ngay 08 thing 08 nam 2019 cua BO Tai chinh ve "Huang din viEc trich lap va xir 1$, cac khoan du phong giam gia hang tan kho, ton thAt cac khoin dAu tu, ng phai thu kho del va bao hanh san phAm, hang hoa, dich vu, cong trinh xay dung tai doanh nghiE " Page 3 Cuic khorin d u tw dai hgn khdc Cac khoan d'au tu dai han khdc bao gOm cac khoan dau tu mua co phin vii tj, le nhO h 20% von ditu le dm Cong ty Co phin, cac khoin diu tu dai han khdc dugc phan anh theo gia g6c Du phong gi gia cac khoan diu tu dal han dugc trich lap theo cac quy Binh tai Thong tu so 48/2019/TT-BTC ngay 08 thing 0 nam 2019 dm BO Tii chinh ve "Huang clan viec trich lap va xir lj, cac khoin du phong giam gia hang tOn kho, ton thOt cac khoin dau tu, ng phai thu kho del vi bio hinh sin pharn, hang hoa, dich vu, ding trinh xay clung tai doan0 nghitp" Cic khoin phii thu va du phong phii thu khe dai Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh tong hop theo gia tri ghi so cac khoan phai thu tir khich hang va cac khoan phai thu khac tang du phong ng phai thu khO d6i Du phong phii thu kho dai cua Cong ty dugc trich lap theo thong tu so 48/2019/TT-BTC ngay 08 thing 08 nam 2019 Theo do, du phong phai thu MI6 dai dugc trich lap cho nhang khoin phai thu da qui han thanh toan tir sau thing tri len, hoc cac khoin thu ma nguari no khO co kha nang thanh town do bi thanh 15,, phi sin hay cac kho khan tucmg Ming din kho Hang tOn kho dugc xac dinh tren ca sa gia thip han gitia gia goc va gia tri thuin co the that hien dugc Gia g6c hang ton kho bao gom chi phi nguyen vat lieu truc titp, chi phi lao &Ong truc titp va chi phi san xuat chung, neu co, de CO dugc hang ton kho a dia diem vi trang thdi hien tai Gia xuat cita hang Ulm kho dugc xac dinh theo phucmg phip binh quan gia quyen Gia tri thuin co tht that hien dugc dugc xac dinh bang Oa ban trac tinh trir cac chi phi dt hoan thanh tong chi phi titp thi, bin hang vi phan phOi phit sinh )68 Hang ton kho dugc hach toan theo phucmg phip ke khai thuang xuyen NG Du phong giam gii hang ton kho cira C6ng ty dugc trich lap theo cac quy dinh tai thonitu s6 48/2019/TT-BTC PI- ngiy 08 thing 08 nam 2019 Theo do, C6ng ty dugc phep trich lap du phong giam gia hang ton kho 101 thai, hong, )NG kern phim chit trong tnrang hgp gia tri that t6 dm hang tOn kho cao ham gia tri thuin the that hien dugc tai U( thai ditm ktt thirc nien dO kt toan Thi sin co dinh hum hinh va khAu hao UN' Tai san co dinh hffu hinh dugc trinh bay theo nguyen gia triz gia tri hao man luy kt Nguyen gia tai sin co dinh hilu hinh bao gom gia mua vi toan b0 cac chi phi lien quan khdc lien quan truc tiOp an viec c4ra tai san vao tang thai sin sang sir dung Tai san co dinh hffu hinh dugc khiu hao theo phuang phap du6ng thing dua tren th6i gian huu dung uerc tinh D61 voi nhUng tai sin C6ng ty nhh'n do gop.v6n thi Cong ty that hien trich khiu hao dua tren tri con 14i va than gian sir dung con 141 Khung khiu hao Cu the hang nam nhu sau: Nha cira vat kien truc Thai gian khau hao May moc thiet bi (SO ram) Phuang tien van tai 06 - 25 Thitt bi van phong 03 - 05 Tai sin c0 dinh khdc 06 03 - 07 03 - 05 Thi sin co dinh vo hinh vi khiu hao Tai san co dinh v6 hinh the hien giaquytn,sir dung dit, phin mtm may tinh va dugc tinh biy theo nguyen gid trir gia tri hao, man ke Quyen sir dung dat cira C6ng ty la lau dai nen khong thuc hien trich khau hao Phan mem dugc khau hao theo phuang phap duang thing trong thai gian 03 nam Chi phi xay dung ca bin do' dang Cac tai sin dang tong qui trinh xay dung phuc vu muc dich sin xuat, cho thue, quan tri hodc cho bat kj, muc dich nio khdc dugc ghi nhan theo gia g6c Chi phi nay bao gom chi phi dich vu vi chi phi II vdy co lien quan phu hgp vai chinh sich ke toan cua Cong ty Vic tinh khau hao cua cac tai sin nay dugc ap dung Ong nhu von cac tai sin khdc, bit dau tir khi tai sin a vao trdng thai san sang sir dung Page 4 Cac khoin Ira truOc dai hfin Cac khoan chi phi tra tnrac dai hfin bao g6m chi phi chop ket chuyen cong cu, dung cu, linh kien loaf nh6 dugc coi la c6 kha 'tang dem lfii lgi ich kinh to trong Wang lai cho Ging ty vai thai hfin tir mot nam 06 len Cac chi phi nay dugc von hoa duai hinh thirc cac khoan tra tnrac dai han va dugc ghi nhan vao Bao cao Ket qua hoot d6ng kinh doanh tong hgp, sir dung phticmg phap duang thing t6i da khong qua ba nam Nq phai tra Ng phai tra la s6 tien co the phai tra nha cung cap hoac cac d6i tugmg khac Ng phai tra d c trinh bay theo gia tri ghi s6 Chi phi phiii tra Cac khoan chi phi thuc to chua phat sinh nhtmg dugc trich tnrac vao chi phi san xuAt, kinh doanh trong nam de dam bao khi chi phi thuc to phat sinh khong gay d6t bien cho chi phi san xuat, kinh doanh tren ca sa dam bao nguyen tic phi) hgp gitia doanh thu va chi phi Khi cac chi phi da phat sinh, neu co chenit Lech vai s6 da trich, ke town tien hanh ghi s6 b6 sung hoac ghi giam chi phi tuong img vai phn chenh lech Chi phi phai tra trong kj, la cac chi phi trich trtrac chi phi cho cac du an caa Cong ty Cac khoin dy phong phai tra Cac khoan du phong phai tra dugc ghi nhan khi C6ng ty c6 nghia vu nq hien tai do ket qua mot sit kien da xay ra, va C6ng ty co kha nang phai thanh town nghia vu nay Cac khoin du phang dugc xac di tren co sa lac tinh dm Ban T6ng Giam doc ve cac khoan chi phi can thiet de thanh town nghia vu ng nay tai n y ket thuc 14 hot 33 dOng Cac khoan du phi:mg phai tra tai 30/09/2023 la du phong bao hanh thiet bi va cac du an thi cong dm Cong ty IAN NguOn vim -TIN V6n chit sa hiru cita C6ng ty dugc ghi nhan ten ca sa thuc gOp cita cac co IEN Cac quy dugc trich lap theo quy dinh cua Nghi quye't Dai h6i dEng co Sing va Dieu le COnf ty Lgi nhuan sau khi trich lap cac quy dugc phan ph6i theo Nghi quyet cita Dfii hOi dEng co dImg Ghi nh4n doanh thu Doanh thu ban hang dugc ghi nhan khi dEng thai th6a man tat ca nam (5) di'eu kien sau: (a) Doanh nghip da chuyen giao phan lem rui ro va lgi ich gin lien yeti quyen sa hitu san phim hoac hang has cho ngu&i mua; (b) Doanh nghiep kh8ng con nim gilt quyen quan ly hang h6a nhu nguai so hltu hang h6a hoc quyen kiem soit hang h6a; (c) Doanh thu dugc xac dinh tuong d6i chic chin; (d) Doanh nghiep se thu duce lgi ich kinh to tir giao dich ban hang; va (e) Xic dinh dugc chi phi lien quan den giao dich ban hang Doanh thu cita giao dich ve cung cap dich vu dugc ghi nhan khi ket qua cita giao dich da sdugc xac dinh mot cach ding tin cay Tnrang hqp giao dich ve cung cap dich vu lien quan den nhieu ky thi doanh thu dugc ghi nhan trong kS' theo ket qua phan cong viec da hoan thanh tai ngay dm Bang can doi ke toan cita 14 dO Ket qua cua giao dich cung cap dich vu dugc xac dinh khi tilde man tat ca bon (4) dieu kien sau: (a) Doanh thu dugc xac dinh tuong d6i chic chin; (b) C6 kha nang thu dugc lgi ich kinh to tir giao dich cung cap dich vu d6; (c) Xac dinh dugc phf'in cong viec da hoan thinh tai ngay dia Bang Can d6i ke toan; va (d) Xac dinh dugc chi phi phat sinh cho giao dich va chi phi clE hoan thanh giao dich cung cap dich vu da Lai tien giri dugc ghi nhan tren co sa d6n tich, dugc xac dinh tren s6 du cac tai khoan tien giri va lai suAt ap dung Lai tir cac khoan dfiu to dugc ghi nhan khi Cong ty c6 quyen nhan khoan Jai Page 5 Ngooi tg Cac nghiep vu Oat sinh bang ngoai to dugc chuyen d6i theo tj, gia tai ngay phat sinh nghi p vu S6 du cac khoan muc tien to co goc ngoai to tai ngay ket fink nien d6 ke toan dugc chuyen doi theo tj, gia t i ngay nay Chenh lech tj, gia phat sinh dugc ghi nhAn vao Bao cao ket qua hoat Ong kinh doanh tong hgp Lai ch nh lech tj, gia do dinh gia lai cac s6 du till ngay ket thitc nien d6 ke toan kitting dugc clang de chia cho c6 don Chi phi di vay Chi phi di vay lien quan true tiep den viec mua, du tu xay dung hoc san xuit nhang tai san can mot thai gian tucrng d6i dai de hoan thanh dua vao sir dung hoc kinh doanh dugc cong vao nguyen gia, tai san cho den khi tai san d6 dugc dua vao sir dung hoic kinh doanh Cac khoan thu nhAp phat sinh tir viec dau tu tam thai cac khoan vay dugc ghi giam nguyen gia tai san co lien quan Tit ca cac chi phi lai vay khac dugc ghi nhAn vao bao cao ket qua hoat d'O'ng kinh doanh khi phat sinh Thue Thud thu nhAp doanh nghiep the hien tong gia tri cita s6 thud phai tra hien tai S6 thud hien tai phai tra dugc tinh dua tren thu nhAp chiu thud trong nam Thu nhAp chit' thud khac vii lgi nhuAn thuin dugc trinh bay tren Bao cao Ka qua hoat d6ng kinh doanh tong hap vi thu nhAp chju thud khong bao g6m cac khoan thu nhAp hay chi phi tinh thud hoc dugc khau,trir trong cac nam khac (bao go' ca 18 mang sang, neu co) va ngoai ra kh6ng bao gem cac chi tieu khong chill thud hoc khong dugc khau trir Viec xac dinh thud thu nhip oh Ging ty can cur vao cac quy dinh hien hanh ve thud Tuy nhien, nhang quy dinh nay thay &di theo timg thai Icj, va viec xac dinh sau ding ve thud thu nhAp doanh nghiep tuj, thu6c vao ket qua kiem tra dm ca quan thud co tham quyen 1 Thue thu nhAp hoan lai dugc tinh tren cac khoan chenh lech giva gia tri ghi s6 cita cac kh41 muc tai san phuang phap dua tren Bang can d6i ke toan t6ng hgp Thud thu nhAp hoan lai phai tra phai dugc ghi nhAn cho tat ca cac khoan chenh lech tarn thoi con tai san thud thu nhAp hoan lai chi dugc ghi nhA'n khi chic chin c6 dit loi nhuAn tinh thud trong tucrng lai de sir dung cac khoan chenh lech tam thtri dugc khAu trir Thud thu nhAp hoan lai dugc xac dinh theo thud suit du tinh se ap dung cho kj, tai san dugc thu h6i hay ng phai tra dugc thanh toan Thu' thu nhAp hoan lai dugc ghi nhin vao ket qua kinh doanh va chi dtrgc ghi vao von chit sa hau neu lien quan den cac khoan muc dugc ghi thang vao von chit so hUu Tai san thu' thu nhAp hoan lai va ng thud thu nhAp hoan lai phai tra dugc bit trir khi Contg c6 quyen hap phap de bit trir gift tai san thud thu nhip hien hanh vii thud thu nhAp hien hanh phai nOp va khi c c tai san thud thu nhAp hoan lai va ng thud thu nhAp hoan lai phai tra lien quan t6i thud thu nhAp doanh nghiep dugc quan 1j, bai cung mot co quan thud va Cong ty c6 du dinh thanh toan thud thu nhip hien hanh tren co so thuin Cac loci thud khac dugc ap dung theo cac luAt thud hien hanh tai Viet Nam 4 TIEN VA CAC KHOAN TVONG DING TIEN SO cu6i kir So dau nam Tien mat, tien giri ngin hang 54.489.971.811 92.873.189.687 Cac khoan tucmg duomg tien (i) 78.000.000.000 110.400.000.000 (i) Cac khoan tien giri c6 kj, han tir 3 thang tra xu6ng ckig 132.489.971.811 203.273.189.687 Page 6 5 PHAI THU KHACH HANG SO euiii kir SO du nam 249.828.416.604 Tong Ong ty Ha tang mang 81.592.310.784 250.598.719.204 TOng C6ng ty Vin thong Mobifone 28.322.525.620 138.458.619.217 C6ng ty Cong nghe* thong tin VNPT- Chi nhanh TDBCVTVN 173.147.226.067 35.319.148.563 Tap doan ding ngh4 - vin th6ng quail dOi 132.093.444.993 TOng Ong ty TruyOn Th6ng 10.999.686.575 COng ty TNHH MTV thi nghiOm din MiA.n Bic 5.000.000.000 10.527.258.898 C6ng ty Co phAn Dich vu Ong ngh 'e' mang 4.242.114.800 6.742.886.850 Ban quan 1y du an dill to xay dyng 8.580.008.800 5.161.844.380 Cyc Buu die'n Trung Liong 1.503.301.800 8.580.008.800 Cac &Si tugng khac 170.569.011.273 8.082.500.250 flu 733.784.602323 75.952.925.013 671.517356.168 6 TRA TRIfeiC CHO NGUttI BAN NGAN H3N SO cuoi kir SO du am C6ng ty CP Cong ngh'e' ty dOng tam nhin 2.104.551.000 PAYORBIT PTE LTD 2.104.551.000 PONTICULUS Ltd 17.536.029.176 97.365.382.500 Cong ty CP Dich vu Vien thong Hanh Minh 2.786.245.500 5.243.545.980 ASCENT COMMUNICATION TECHNOLOGY LIMITED (ACT) 32.226.349.099 4.813.318.620 C8ng ty CP Dan to Thucmg mai va Phat trien Cong nghe FSI Cac dOi tuyng khac 243.783.493 10.014.535.591 cOlt g 54.896.958.268 119.541.333.691 7 CAC KHOAN PHAI THU KHAC SO cu6i ky SO dal' nam 31.291.048.605 34.515.233.922 Phi thu ngin h9n khic Lai du thu 211.389.954 184.438.356 T9m (mg 2.818.256.922 1.492.148.904 Ky cugc, 14 quy Cac khoan phai thu khac 17.949.925 554.046.566 Phai thu dii hpn 28.243.451.804 32.284.600.096 Kjf circrc,k5r guy 1.455.138.909 1.456.065.109 alag 1.455.138.909 32.746.187.514 1.456.065.109 35.971.299.031 Page 7 8 Nci XAU giljAt SO cuOi ki, Du phong Gig de So dttu nam Dan vi: VND Gia tri ca the thu hei (60.720.000) Ten dolt v* Gig tri cd the thu hei Dtr 'Along (1.101.234.865) (60.720.000) C8ng ty di phAn DAu tu va thucmg mai 365 60.720.000 (399.598.450) 60.720.000 Viet Nam (1.101.234.865) Cong ty Co phAn Cong nghe Viet Tien 1.573.192.664 471.957.799 (1.561.553.315) 1.573.192.664 471.957.799 (399.598.450) COng ty TNHH DAu tu va Phat trien Ong 399.598.450 399.598.450 ngh'e meii ANCO (1.561.553.315) arig 2.033.511.114 471.957.799 2.033.511.114 471.957.799 (i) SO dkr phong phai thu kh6 doi trich lap theo quy dinh tai thong to 48/2019/TT-BTC ngay 08 thong 08 nom 2019 cOa BO Tai chink ve "Huang can vigc trich 14p va xir 1Y cac khoan du phong giam gia hang ton kho, ton that cac khoan du tu, ng phai thu kho del va boo hanh san pham, hang h6a, dich vli, cong trinh xay di:mg tai doanh nghi0" Page 8 9 HANG TON KHO So cuiii La' SO din nim 145.806.547.856 178.001.062.939 1 Han ton kho Hang mua dang di dung 1.873.465.577 1.206.039.266 Nguyen lieu, vat lieu 44.267.985 44.267.985 Cong cu, dung cu Chi phi sin xthit kinh doanh de dang 103.071.738.736 119.367.200.176 Thinh phim 163.223.443 163.223.443 Fling hOa 2 Dix phone eiam gift halm ton kho (i) 40.653.852.115 57.220.332.069 firm (888.162.578) (888.162.578) 144.918.385.278 177.112.900.361 (i) Cong ty trich lip du phong giam gii hang ton kho then quy dinh tai thong to 48/2019/TT-BTC ngay 08 thing 08 nam 2019 10 CHI PHI TRA TRIMIC SO cuOi kir SO din nam 21.791.612.125 11.200.533.679 Nein han 21.791.612.125 11.200.533 679 Chi phi cher ket chuyen 10.069.513.902 14.648.443.247 Dai han 10.069.513.902 14.648.443.247 Phan INS cong co dung cu (tren 1 nim) Page 9 11 TANG, GIAM TAI SAN CO DINH Het HINH NGUYEN GIA Nhit clia May m6c Phwang tin Thiet bj, dyng Tai san co Dan vi: VND SO idu ky vat !den trac thik bi van tai cu quiin ljr djnh klific Mua sam thiet bj 45.781.969.464 COng Xay dung co ban hoan thanh 42.340.689.622 17.012.933.662 19.290.313.368 79.319.281.805 ThanhIji, nhuvng ban 45.781.969.464 318.184.000 203.745.187.921 SO cuOi k)' 22.151.881.690 16.467.906.252 491.857.108 3.314.664.330 318.184.000 HAO MON LOY KE 1.188.499.401 1.450.064.000 19.608.497.368 SO dau ky 23.340.381.091 58.808.595.874 16.054.726.770 82.633.946.135 20.274.427.690 Trich khau hao 22.441.588.373 18.422.302.168 1.450.064.000 Thanh 15,, nhuqng ban 23.630.087.774 26.247.470.417 9.700.940.383 291.705.219 74.311.652.238 SO cuOi kj, 3.227.175.746 1.266.132.017 2.100.693.792 222.887.735.611 GIA TRI CON LAI 1.450.064.000 18.714.007.387 SO cad lij, 29.474.646.163 9.517.008.400 76.412.346.030 150.834.246.896 SO (tau lij, 894.489.981 8.074.206.175 29.333.949.711 6.537.718.370 868.011.200 6.221.600.105 1.450.064.000 16.093.219.205 7.311.993.279 5.007.629.567 157.458.389.071 65.429.346.540 52.910.941.025 Page 10 12 TANG, GIAM TAI SAN CO DINH VO HINH NGUYEN GIA Phan mem Quyen Dan vi: VND SO din 14 may tinh sir dung &it COng Xay dung cc( ban hoin thanh 74.064.848.024 Thanh Is,, nhucmg ban 13.558.738.370 87.623.586394 SO cal ky 74.064.848.024 HAO MON LUY KE 13.558.738.370 87.623.586.394 SO din ky 74.064.848.024 Trich khau hao 3.085.093.603 74.064.848.024 3.085.093.603 Thanh ljf, nhumig ban 1.521.097.812 1.521.097.812 SO earl ky SO cad kj, 4.606.191.415 GIA TRI CON LAI 4.606.191.415 8.900.445.838 SO din 14 8.315.334.449 84.538.492.791 SO cuOi ky 10.473.644.767 83.017.394.979 8.952.546.955 585.111.389 SO dtiu nam 13 CHI PHI XAY DUNG CO BAN DO DANG 12.403.911.938 8.315.334.449 Chi phi xay Mpg ca ban dor dang Du an MobileID cho Vinaphone 4.088.577.489 CEng trinh khac Page 1 I 14 DAU TU TAI CHINH DAI HAN SO cuoi kj, SO dau ky Cac khohn du fir tai chinh did hon Gia goc GUI tri dir 'Thong Gia tri hop 1$ (i) Gia goc Gia tri dir phone Gia tri hop 1$ (i) flau ttr vho Cling ty con 66.374.000.000 66.374.000.000 (1.609.800.000) 64.764.200.000 (1.067.450.714) 65.306.549.286 (1.609.800.000) Dan tir vim dcrn vi khic 66.374.000.000 66.374.000.000 64.764.200.000 Cong ty CO phAn DAu tu K9 ThuAt SO 20.000.000.000 (1.067.450.714) 65.306.549.286 20.000.000.000 (1.609.800.000) 20.000.000.000 Viet 20.000.000.000 Cling ty CO phAn Dich vu k9 thudt Vien 12.000.000.000 12.000.000.000 12.000.000.000 thong Ha nOi 12.000.000.000 Cong ty CO phAn Cong nghe Truyen 8.049.000.000 8.049.000.000 6.439.200.000 thong Viet Nam (1.067.450.714) 6.981.549.286 Cong ty CO phAn ITTA 3.200.000.000 3.200.000.000 3.200.000.000 Cong ty CO phAn DAu tu Phat trien Cong 625.000.000 3.200.000.000 625.000.000 625.000.000 nghe va Truyen thong 625.000.000 Cong ty CO phAn Dich vu an toan thong 22.500.000.000 22.500.000.000 22.500.000.000 tin Thanh phO HO Chi Minh 22.500.000.000 (i) (Cling ty chua xac dinh gia tri hop 151 cua cac khodn dAu to nay de thuyet minh trong bao cao tai chinh b&i vi khong co gia niem yet ten till trutmg cua cac khoan dAu to nay va cac Chun muc Ke toan Viet Nam, Che dQ ke toan Doanh nghiep Viet Nam va cac quy dinh hien hanh cO lien quan chua Wang clan ve each tinh gia tri hop 1j/ Gia tri hop 15, cua cac khoin dAu tu nay neu xac dinh duoc co the khac vai gid tri ghi so) Thong tin chi tiet ve cling ty lien ket vá cac khoan dau to clai han khac tai ngay 30/09/2023 nhu sau: Noi thhnh lap va TS, I? sir HIM Ty Ig quyen BQ Hoat dOng chinh nam glir hoot gong 19% 19% Thucmg mai 14,12% 14,12% Dich vu vin thong Cong ty CO phAn DAu tu K9 ThuAt SO Viet TP Ha NO 2,2% 2,2% Dich vu vien thong 18,88% Bich vu vitltr thong Cong ty CO phAn Dich vu KT VT HN TP Ha NO 2,50% - 18,883/4 Dich vu vien thong 2,50% Cong nghe thong tin Cling ty CO phAn Cong nghe Truyen th6ng Viet Nam Binh Duang 15% 15% Cong ty CO phAn ITTA TP HCM Cong ty CO phAn DAu tu Phat tri6n Cong nghe va Truyen thong TP Ha NO Cling ty CO phAn Dich vu an town thong tin Thanh phO HO Chi Minh TP HCM Page 12 15 PHAI TRA NGU.61 BAN Si) cuOi kj, Si) du nam 236.816.182.771 326.410.935.756 Phai tra cho ngutri ban ngan ban STAR EXCELLENCE 12.451.483.588 10.767.633.202 Cong ty Co phAn Dau to Ky thuot so Vi6t 197.916.611 547.699.641 Ericsson AB Ong ty TNHH Cong ngh6 Huawei Vidi Nam 611.835.148 21.261.748.492 NUTEK TELECOM 1.171.853.391 1.060.896.899 CONG TY TNHH ACE ANTENNA 61.480.966.207 9.532.216.418 HUAWEI International PTE LTD 36.029.868.594 14.497.512.133 Cong ty Co phAn Vin thong Vinasa Vi6t Nam 17.652.114.480 Citing ty c6 phan ZME 12.705.042.128 188.004.834.712 Ciena Communications, Inc 19.994.940.792 27.974.708.624 PAYORBIT PTE LTD 11.990.968.319 PONTICULUS Ltd 12.573.792.000 5.175.908.980 C6ng ty Co phin PRO Phucmg Nam 49.955.401.513 Cac doi tugng khic 47.587.776.655 So eurfii ky 16 NGU0i1 MUA TRA TIEN TRUbC NGAN 113N 75.171.139.168 SO dau nam 10.628.380.828 Nguiri mua tra ben fru* ngin han 789.146.078 Cty CP Ging ngh6 mang & truy6n thong (Infonet) 789.146.078 Timg C6ng ty Mang ludri VIETTEL - Chi nhanh Tap down 2.596.723.593 2.444.556.657 Cong nghidp - Vien thong Quan dOi 33.527.790.600 B6 chi huy b6 dOi Wen phong tinh Tay Ninh 3.018.300.000 3.766.543.200 Cong ty c6 phinCong ngh6& Truy6n thong Vi6t Nam 27.095.167.950 2.596.723.593 Ban quan ljr du an dau to va xay dung nginh bao him xa h6i 8.144.010.947 B6nh vi6n Nhi tinh Nam Dinh 1.031.411.300 NGAN HANG TMCP QUAN DQI Doi tuvng Mt& So diu nam 3.037.407.329 17 THUE VA CAC KHOAN PHAI NQP, PHAI THU NHA NU& So cuOi ky 694.836.493 656.664.854 Thud va cic khoin phai nOp Nha mem 532.050.701 2.181.801.786 Thud GTGT phai nOp 109.513.770 Thu'O' thu nhap doanh nghi6p 21.065.614 Thud thu nhap ca nhan 5.303.196 177.875.075 Thud bao vd mai Ma:mg va cfic Ioai thud khic 47.968.826 Si) dau nam 18 CHI PHI PHAI TRA Si) cuoi ky 26.947.532.628 20.909.564.116 18.188.785 073 Ngin han 20.611.504.564 Trich trtrac chi phi thud ngoii cac du an 3.716.478.375 Trich tank chi phi lai vay 298.059.552 5.042.269.180 Chi phi trich truOc khac Page 13 19 CAC KHOAN PHA1 TRA KHAC SO cu6i ky SO du nam 67.395.093.184 29.720.784.671 Ngin h@n 2.341.832.033 2.366.432.559 Kinh phi ding (loan Bao him xa h6i 735.503 3.146.238 Bao hitm that nghi6p 262.108 296.171 Nhan kjf quy ngin han 650.592.790 Tam img 776.567.019 269.880.015 C6 tirc phai tra 33.390.985.893 2.980.200.412 Cac khoan phai tra khac 30.234.117.838 1.251.805.865 Dai h@n 513.310.125 22.849.023.411 Nhan ky guy dai han 513.310.125 778.215.900 778.215.900 Page 14 20 VAY VA NQ THUE TAI CH1NH SO dAu ky Giam Tang SO cuOi Vay ngin han 346.002.680.093 615.120.685.162 558.759.349.699 289.641.344.630 Vay va my thue tai chinh ngin han Ngan hang TMCP Cong thucmg V* Nam - Chi nhanh Hai Ba Trung (i) 191.144.549.658 304.702.794.735 165.015.587.448 51.457.342.371 Ngan hang TMCP Ngoai thuang V* Nam - Sr Giao djch (ii) 86.223.920.100 153.491.258.392 116.975.755.398 49.708.417.106 NH TMPCP K9 thucmg Vi'0 Nam - CN Thang Long (iii) 86.929.680.100 151.433.917.718 64.504.237.618 Ngan Hang TMCP Cong Thuang V* Nam (Vietinbank) - CN Tan Binh (iv) 68.634.210.335 1.362.741.600 1.725.470.340 362.728.740 Ngan hang TNHH MTV Shinhan V* Nam - Chi nhanh Pham Hung (v) 68.634.210.335 Ngan hang TMCP DAu to Phat trier' Viet Nam - CN Hoan Kiem (vi) 123.608.618.795 123.608.618.795 (i) Vay ngan hang TMCP Cong thuang V* Nam theo hqp dOng tin dung so 01/2022-HDCVHM/NHCT142-CTIN ky ngay 31/10/2022 vai han mirc la 980.000.000.000 VND, th&i han 12 thang ke tit ngay kj, hqp dong, muc dich 1)6 sung von luu dOng pi-1w vu hog d'Ong boat Ong san xuAt kinh doanh, th&i han cho vay toi da 9 thang, 'Ai suAt dieu chinh moi thang 1 lAn, lai suAt duqc xac djnh tai th&i diem giai ngan/thiyi diem dieu chinh lai suAt, tai san dam bao la tin chap (ii) Vay ngan hang TMCP Ngoai thuang Vi'e't Nam theo hqp (fling tin dung so KH2-230269/HDCTD.CRC kj, ngay 22/09/2023 vai han mirc: 600.000.000.000 VND, th&i han cap tin dung la 12 thang, muc dich tai trq tin dung dOi vai hoat dOng kinh doanh truyen thOng (san phArn, djch vu vien thong, cong ngh'' thong tin va phAn mem Lai suAt tha duqc xac djnh tai thiyi diem giai ngfin/theri diem dieu chinh lai suk, tai san dam bao la tin chAp (iii) Vay ngan hang TMCP K9 Thuang Vi't Nam theo hqp dOng tin dung so TLG202264174714 ngay 05/12/2022 vai han mirc la 700.000.000.000 VND, theri han den het ngay 05/12/2023, muc dich thanh toin cac chi phi von luu dOng phyc vu hoat Ong kinh doanh thiet bi va djch vu vien thong, ding ngh'' thong tin, theri han cho vay tOi da 12 thang theo tirng lAn nh'4'n nq, 151 suAt tha noi, tai san dam bao la tin chAp (iv) Vay ngfin hang TMCP Cong thuang V* Nam theo hqp thing tin dung so 0120/2022-HDCVHM/NHCT945-CTIN kj, ngay 10/11/2022 voi han mirc la 20.000.000.000 VND, thal Nrrella khean tfn dung fa 12 thang, muctifch 1,6 sung von Itftt-d(mg phye vu hog-dOng kinh-doanh thiet g va_cong_ngl*thong tin_ Lai suAt tha duqc xac dinh tai theli diem giai ngan/theri diem dieu chinh lai suk, tai san dam ban la tin chAp (v) Vay Ngan hang TNHH MTV Shinhan V* Nam theo Hqp diing tin dung so: SHBHNC/HDTD/7900500014254 ngay 08/02/2022 vai han mix 100.000.000.000 VND, thoi han duy tri han mac tin dung la 12 thang, th&i ban cho vay dOi vori moi khoan vay khong qua 9 thang, muc dich khoin vay la debt) sung On luu dOng, Lai suAt tha nOi Page 15