ella chu so hO'u
50.598.879.537 58.323.114.907 CHI PHi THUETHU NH~P DOANH NGHI~P HI~N HANH
CHI PHi THUETHU NH~P DOANH NGHI~P HI~N HANH
Chi phi thue thu nh~p doanh nghi~p hi~n hanh trong ky dllc;lc tinh nhll sau: Ky nay
VND
••....
37.
LQ'i nhu~n trllilc thue
C(ing: Chi phi khang <1I/'1c khau tru Trlt: Thu nh~p khang ch;u thue
Tril: Thu nh~p chuyen nhl/'1ng bat <1(ingsan
Thu nh~p tlnh thue
Thuesuat thue thu nh~p doanh nghicp
Chi phi thue thu nh~p doanh nghl~p tinh tren thu nh~p chlu thue kY hl~n hanh
Chi phi thue thu nh~p doanh nghl~p W chuyen nhllc;lng bat dQng san
Tan9 chi phi thue thu nh~p daanh nghi~p hi~n hanh 160.150.909.995 8.262.602.926 19.497.746.284 40.457.936.155 148.915.766.637 20% 21.691.566.096 8.091.587.231 29.783.153.327 Ky tnJcc VND 110.425.570.798 233.677.018 14.949.939.000 95.709.308.816 20% 19.141.861.763 19.141.861.761 ~ \\\251 ~ CHI H CON ;H HHI lEU VIEl :---:.... I. Tf ~
Tong COng ty co n9hia vv nQp thue thu nh~p doanh nghl~p theo ty I~ 20% tren thu nh~p tinh thue. Chi phi thue thu nh~p doanh n9hl~p hi~n hanh cho ky hOat dQng 6 thang dllc;lc tam tinh va chi phi thue thu nMp doanh nghl~p nay se dllc;lc Tong COng ty tinh toan va xac djnh lal khl I~p bao cao tal chlnh nam.
TONG CONG TV CO PHAN BAo MINH
THUvfT MINH BAo cAo TAl CHiNH GIilA NIEN OQ (Tlep thea)
- 38. LAI CO' BAN TREN CO PHIfu
Lalcd ban tren c5 phleu"I1<;1ctrnh tOiln nhl1 sau:
L<;IInhu~n sau thue
Trlch quy khen thlfang phuc 1<;11,quy khen thlfang H61"ong Quan trl, Ban kiem soat va Ban ""'u hanh (I)
Trich quy dl/ tru bAt bu6c (I)
L<;11nhu~n "e tinh lalcd ban tren c5 phleu So binh quan gla quyen cua c5 phleu pho thOng "ang IlfU himh trong ky
Uil cd ban tn!n cO' phit!"u
Ky nay VND 129.039.557.156 12.295.B67.467 4.079.632.576 112.664.057.113 91.354.037 1.233 MAu SO B09a-DNPNT Kytnlck (Trinh bay lal)
VND 91.2B3.709.037 12.295.867.467 4.079.632.576 74.908.208.994 91.354.037 820 •.... 39.
(I) So trlch quy khen thl1ang, phuc l<;Iicho can b6 nhan vlen, quy thl1ang H61"ong Quim trl, Ban Klem soat va Ban "leu himh, quy dl/ tru bAt bu6c cho ky nay va ky trl1ac''If<;lc l1ac t1nh bang 50% so lieu "11<;1cphe dUYet cho nam tal chinh ket thuc ngay 31 thang 12 nam 2017 thea Nghj quyet Dal hQl "ong c5 "ong so 1/2018-BM/DHDCD ngay 24 thang 4 nam 2018 nham muc "ich so sanh glG'a2 kyo
CAM KfT THUE HO~TOQNG
Tal ngay ket thuc ky ke toan/nam tal chlnh, T5ng Cong ty c6 cac khoan cam ket thue hoat "6ng val rich thanh toan nhlf sau:
Chi phi thue hOat "6ng tol thieu "a ghl nh~n vao baa cao ket qua hOat "6ng klnh doanh glua nlen "6
Trang vang m6t nam
Tit nam thli hal "en nam thit nam
Ky nay VND 6.703.261.549 So cuol ky VND 10.129.533.872 10.599.539.700 20.729.073.572 Ky trl1ac VND 6.581.312.267 12.410.223.527 15.727.549.846 28.137.773.373 -
Cac khoan thue hoat "6ng the hien tien thue "at va van phang vIII th/li han tit 01 nam till 05 nam.
40. BIEN KHA NANG THANH ToAN
Bien kha nang thanh toan la ph"n chenh lech 91uagla trl tal san va cac khoan n<;1phill tra tal thl1l "Iem t1nh bien khil nang thanh toano Viec trnh toan bien kha nang thanh toan cua Tong C6ng ty ''If<;1cthl/c hien thea cac hl1l1ngd~n tal Thong tlf 50.
Bang dlflll "ay the hlen viec t1nh toan bien kha nan9 thanh toan toi thleu va bien kha nang thanh toan cua Tong Cong tv. Cuc quan Iy glam sat baa hlem - B6 Till chlnh quan tam "en v1ecbaa ve quyen 1<;11cua ngl1/1lmua baa hlem va thea dol lien tuc "e "am baa cac c6ng ty baa hlem hoat "6ng hleu qua gAn lien vIII 1<;11Ich cua ngl1/1lmua baa hlem. Dong thill, Cuc quan Iy gram sat baa hlem- B6 Till chlnh cOng quan tam "en v1ec"am baa cac cong ty baa hiem c6 the duy trl ''If<;lc
trang thai thanh khoan phil hqp,M"ap ltng "I1<;1cvIII nhU'ng nghia Vu baa hlem phat sinh ngoal dl/ baa do suy glam klnh te ho~c tham hQatl/ nhlen.
34 =:" 10-0( ..., :iAN 3Tl ~MHU <lTl HAl
TONG CONG TV CO PHAN BAa MINH
THuvh MINH BAa cAa TAl cHiNH GIO'A NIEN flQ (Th!p theo)
55 cu51kV VND MAu SO BOga-DNPNT 55"au kV VND 338.822.753.914 286.329.034.541 439.276.641.897 442.259.402.231 744.424.935.274 742.722.298.987 744.424.935.274 742.722.298.987 484.028.803.008 478.071.584.824 699.652.688.677 656.431.680.584 194% 188% -
I. Bien kha nling thanh toan (1=( 1)-(2)-(3)-( 4»
1. Chenh lech glU'a gla trj tal san va cac khoan n<1ph31 tra
2. Trll cac tal san "11<1cchlip nh~n to an bQ gla trl h~ch toan
3. TN cac tal san bllo~1 trll mQt phan gla trl h~ch toan
4. Trll cac tal san bllo~1 trll to an bQ gla trl h~ch toan
II. Bien kha nling thanh toan toi thieu [II=Gi3 trlilln hltn giU'a (a) va (b)] (a) 25% Tong phi bao hiem glU' I~I (b) 12,5% Tong phi bao hlem g5c va phi
nh~n tal bao hiem III. So sanh (I) va (II)
Theo 55 tuvet "51 Theo ty Ie phan trilm 41. CONG CV TAl CHiNH
Quan Iy riJi ro von
1.444.077.623.951
2.222.177.019.762
1.399.153.979.571
2.127.742.416.343
COng ty quan trl nguon v5n nh3m "am bao r3ng Tong COng tv c6 the Vlla ho~t "Qng lien t\lC vlla t51 "a h6a 1<11fch cua cac Co "Ong thOng qua t51 l1Uh6a 55 dl1 nguon v5n va cOng n<1.
Cau trUc v5n cua Tong COng ty gom c6 tlen va cac khoan tl1dng "l1dng tJen va phan v5n thuQc sCi hU'u cua cac Co "Ong (bao gom v5n g6p cua co "Ong, thiing dl1 v5n co phan, quy dl,f trU' bilt bUQc, quy khac thuQc v5n chu SCihU'u va 1<11nhu~n sau thue chtJa philn ph51).
Cac chfnh sach ke toan chu yeu
Chi tlet cac chinh sach ke toan cM veu va cac phl1dng philp rna Tong COng ty ap d\lng (bao gom cac tleu chi"" ghl nh~n, Cd sCi xac "Inh gla trj va Cd sCi ghl nh~n cac khoan thu nh~p va chi phi) "51 vClItllng 10~1tal san tal chlnh va cOng n<1tal chinh "11<1ctdnh baV t~1 ThuVet mlnh 55 3. Cae 10~1 eong ey tal ehfnh
)GI~ t~ ghl ,6 GI~ t~ ghl ,6 55 dU' cueSlky VNO 56 dUd~uky VNO Gla tn h~p Iy 56 dU' cu61 ky VNO 55 dU'diu ky VNO Tilsantalchlnh
TIen va caekho.an tlJdng CU'dng tlen
Phal thu kMch Mno va pMl thu kh,k
D~uhItAl chrnh ng3n h;;."
Ol,f ph6ng b'Ol thU'Clng nhtJ(1ng
tal bao hlem
D~u tll' t~1chfnhdalh~n
C6ng nq til chfnh
Ph.~l1tra ngllblban va phal tra kh~c
Oil phong bat thuang b~o htem g6t vA nh~n UI bao hh!m Nh~nkyqu9 309.072.589.552 934.241.805.382 2.172.371.539.196 866.160.206.550 156.615.300.000 4.438.461.440.680 685.282.202.102 1.103.335.147.449 180.868.730 1.788.798.218.281 183.614.229.316 953.215.210.953 1.947.310.602.864 819.422.001.098 330.615.300.000 4.234.177.344.231 684.534.457.707 1.015.021.002.623 156.368.730 1.699.711.829.060 35 309.072.589.552 ('J 2.172.371.539.196 (') 183.614.229.316 (') 1.947.310.602.864 ('J
TONG CONG TV CO PHAN BAa MINH
THUYET MINH BAa cAo TAl CHiNH GIO'A NIEN DQ (Tlep thea) MAu SO B09a-DNPNT
•...
-
(*) Gla trl hr;1pIy cua cac tal san tal chlnh va cong nr;1tal chlnh nay khong the xac <1lnh<1l1r;1cdo cac Chulln ml/c ke toan VI~t Nam va H~ thong ke toan VI~t Nam chu'a c6 hllong d~n Cu the ve vl~c tinh toan gla trj hr;1pIy cua cac cong Cu tal chlnh.
Ngay 06 thang 11 n~m 2009, 60 Till chlnh ban hanh Thong tll so 210j2009[TT-6TC ("Thong tll 210") hu'ong d~n ap dung Chu~n ml/C ke toan Quoc te ve trlnh bay baa cao tal chlnh va thuyet mlnh thong tin <101vol cong Cu tal chlnh, tuy nhlen Thong tu' 210 khong <1u'ara hu'Ongd~ntlldng <1l1dngcha vl~c <1anhgla va ghl nh~n cong Cu tal chlnh baa glim ca ap dung gla trl hr;1pIy, nh~m phu hr;1pvol Chulln ml/c ke toan Quoc teo
Muc tleu qui," IV rul ra tal chinh
Tong Cong ty <1axay d\l'ng h~ thong quan Iy rul ro nh~m phat hl~n va <1anhgla cac rul ro rna Tong Cong ty phai chlu, thlet I~p cac chinh sach va quy trlnh klem soat rul ra 0 mu-c chap nh~n <1l1r;1c. H~ thong quan Iy rul ro <1l1r;1cxem xet lal <1lnhky nh~m phan anh nhO'ngthay <1oicua <1ieukl~n th! tru'ang va hOat <1ongcua Tong Cong ty.
Rul ro tal chinh baa glim rul ro thl tru'ang (baa glim rul ro tV gla, rul ro lal suat va rul ro ve gla co phleu), rul ro tin dung, rul ro thanh khoan va rui ro baa hlem.
Rill ro th/ trllCing
Hoat <1ongkinh doanh cua Tong Cong ty se chu yeu chlu rul ro khl c6 Sl/ thay <101ve tV gla hal <1oal,lal suat va gia co phieu. Tong Cong ty khong thl/c hi~n cac bl~n phap ph6ng ngUa rul ro nay do thleu thl trllang hoat <1ongglao dlch cac cong Cutal chinh.
QuanIy rill ro tY gla
Tong Cong ty thl/c hl~n mot so cac glao dlch c6 goc ngoal t~, thea <16,Tong Cong ty se ch!u rul ro khl c6 bien <1ongvi! tV gla. Tong Cong ty khong chu <1ong<1l1r;1c<101vol dien bien va tac <1ongcua <101vol rul ro nay. Glal phap cua Tong Cong ty la tim cac bl~n phap <1etranh tol<1a tac <1ongho~c tim cac bl~n phap can b~ng cac tac <1ongtral chleu.
QuanIyrill ro lalsuat
Tong so tal san tal chlnh nh~n lal suat cua Tong Cong ty <1l1r;1ctrlnh bay tai Thuyet mlnh so 4, so 5 va so lB. Chlnh sach cua Tong Cong ty la duy trl ngulin tlen, cac khoan tu'dng <1u'dngtien va cac khoan <1autu' ngan han va dal han vol mu-clal suat co <1lnh.
QuanIyrill ro ve gla cophieu
Cac co phleu do Tong Cong ty nam giG'b! anh hu'ong bol cac rul ro thl trllang phat sinh tit tlnh khong chac chan vi! gla trl tu'dng lal cua co phleu <1autll. Tong Cong ty quan Iy rul ro ve gia co phleu b~ng cach thlet I~p han mu-c<1autll. Hoi <1lingQuan trl cua Tong Cong ty cung xem xet va phe duy~t cac quyet <1lnh<1autu' vao co phleu nhu' nganh nghe klnh doanh, cong ty M<1autu'... Tong Cong ty <1anhgla rul ro vi! thay <101gla co phleu la khOng <1angke.
Tong Cong ty cung chlu rul ro ve gla cua cong Cu von phat sinh tit cac khoan <1autu' vao cong ty lien doanh va cac khoan <1autll dal han khac. Hoi <1lingQuan trl cua Tong Cong ty xem xet va phe duy~t cac quyet <1lnh<1autll nhll nganh nghe klnh doanh, cong ty <1e<1autll, V.V. Cac khoan <1au tu' vao cac lien doanh va cac khoan <1autll dal han khac <1l1r;1cnam giG'khong pha; cho muc <1lch klnh doanh rna cho muc <1lchchien IlIr;1clau dal. Tong Cong ty khong c6 y <1inhban cac khoan <1au tll nay trong tlldng lal gan.
Quanlojrill ro t{n d\lng
Rul ro tin d~ng xay ra khl mot khach hAng ho~c <101tac khong <1apu-ng "u'c;1ccac nghia Vu trong hc;1p<1lingdan <1encac ton that tal chlnh cho Tong Cong ty. Tong Cong ty c6 chlnh sach tin dung phu hr;1pva thllang xuyen thea d51tlnh hlnhM<1anhgla xem Tong Cong ty c6 chlu rul ro tin dung hay khong. Tong Cong ty khOng c6 bat ky rul ro tin dung trang yeu nao vol cac khach hang ho~c <101tac bol vi cac khoan phal thu <1entit mot so IlIc;1ngIon khach hang hOat <1ongtrong nhleu nganh khac nhau va phan bo 0 cac khu vl/c <1iaIy khac nhau.
Quan{ojrill ro thanh khoan
Muc <1ichquan Iy rul ro thanh khoan nh~m <1ambaa <1ungulin von "e <1apu-ng cac nghia Vu tal chlnh hl~n tal va trong tu'dng lal. Tlnh thanh khoan cung <1u'r;1cTong Cong ty quan Iy nh~m <1am baa mu-cphu trol glG'acong nr;1<1enhan va tal san <1enhan trong ky 0 mu-cc6 the <1u'QCkiem soat <101vol so von rna Tong Cong ty tin r~ng c6 the taO ra trong ky <16.Chlnh sach cua Tong Cong ty la thea d51thu'ang xuyen cac yeu cau ve thanh khoan hi~n tal va dl/ kien trong tu'dng lal nh~m "am baa Tong Cong ty duy trl "U mu-cdl/ phong tlen m~t va <1uvon rna cac co <1ongcam ket g6p nh~m <1apu-ngcac quy "Inh ve tlnh thanh khoiln ngan han va dal han hdn.
- TONG CONGTV CO PHAN sAo MINH
THUYET MINH sAo cAo TAl CHfNH GIO'A NI~N ElQ(Tlep theo) MAu SO S09a-DNPNT
C~/c:a~g ~lf~i day trlnh bay chi tliit cac mllc daD h~n theo hQp dong con I~I dol v~1tal san tal c n v cong nQ tal chlnh phi phal sinh va thlll h~n thanh toan nhlf da dlf' • trlnh bay thon? t1n}ai san tal chlnh phi phal sinh la din thlet "" hieu dlfQ/~I:~oaU~~ur.n~u~i~~ ~~~~~.khoan cua Tong Cong ty khl t1nh thanh khoan dlfQc quan II' tren co s~ congQnQvaYtal san
Dl!~11 n3m Tlt 1- 5nam T6ng
VND VND VND
T,I "gay cuol kY
Tie" vA cae khoan tllang dLlCfngti~n 309.072.589.552 309.072.589.552 PMlihu khach hang va phill thu khac 922.198.856.260 12.042.949.122 934.241.805.382 D3uIIItal chlnh "ga" h," 2.172.371.539.196 2.172.371.539.196 Dl!phb"g b61thllbng nhllong tal baD hllm 866.160.206.550 866.160.206.550
Oilu til tal chfnh dal h,n 156.615.300.000 156.615.300.000
4.269.803.191.558 168.658.249.122 4.438.461.440.680
PMI tra ngllbl ban va phal tra khac 685.282.202.102 685.282.202.102
Dl!pMng b61thllbng baD hllm g6c va
1.103.335.147.449
nh~n till baD hllm 1.103.335.147.449
Nh~ni<Y quy 180.868.730 180.868.730
1.788.617.349.551 180.868.730 1.788.798.218.281
Chenh I~ch thanh khoan thuan 2.481.185.842.007 168.477.380.392 2.649.663.222.399
Dl!~11 n3m Tu1- 5n~m Tong
VND VND VND -
T,I n9ay dOu kY 1
Tlen va cae khoim tl/O'ng dIJong tien 183.614.229.316 183.614.229.316
Phal thu khach hang va phal thu khac 941.224.296.680 11.990.914.273 953.215.210.953 ;C
~u ttltal chlnh ngAo h~n 1.947.310.602.864 1.947.310.602.864 ). I Dl! pMng b61thllbng nhllong tal baD hli!m 819.422.001.098 819.422.001.098
D3uhI tltl chinh dal h~n 330.615.300.000 330.615.300.000 \0
3.891.571.129.958 342.606.214.273 4.234.177.344.231
--'P
Phal tra ngllOIban va phal tra khac 684.534.457.707 684.534.457.707 -
Dl! phbng b61thllbng baD hli!mg6c va
1.015.021.002.623 1.015.021.002.623
nh~n till baD hli!m
Nh~ni<Y quy 156.368.730 156.368.730
1.699.555.460.330 156.368.730 1.699.711.829.060
Chenh If;Ch thanh khoan thu'an 2.192.015.669.628 342.449.845.543 2.534.465.515.171 Ban Dleu hanh danh gla mllc rul ro thanh khoan ~ mllc thap. Ban Dleu hlmh tin tlf~ng rang Cong ty c6 the t~o ra du nguon tlen de dap ling cac nghia Vu tal chlnh khl den h,,".
Rill robaahldm
Rul ro cua bat ky hQpdong bao hlem nao la kha nang xay ra sl,f kl~n bao hlem va t1nhkhong chac chan cua So tlen bol thlflln~ bao hlem theo hQpdong. Ban chat cua hQp dong bao hlem la rul ro xay ra sl,fkl~n bao hlem ngau nhien va do d6 kh6ng the dl,f doan trlf~c dlfQC.
De d~t muc tleu rna ho~t dling Quan II' rul ro bao hlem dat ra, Tong Cong ty da thlet laP va ap dung cac quy trlnh danh gla rul ro trl!~C khl chap nhan bao hlem, quy trlnh chuyen glao rul ro bao hlem va tal bao hlem, quy trlnh glam dinh ton that va QUYtrlnh glal quyet bol thlfllng.
Dol v~1ho~t dling khal tMc bao hlem, ngoal vl~c chu dling da d~ng h6a 10~1hlnh rul ro bao hlem hlf~ng ve khach hang ca nhan va qua kenh ban hi, Tong Cong ty cOng ap dung cac tleu chi Il,fa chon rul ro, Cuthe la khong chap nhan bao hlem dol v~1cac rul ro bao hlem c6 kha nang xay ra cao hoac c6 nguy co bl truc IQIcao. Tong C6ng ty cOngtang clfllng danh gla rul ro tfch tu va dlfa ra cac quy dlnh ve chap nhan bao hlem dol v~1cac nghleP Vu khac nhau, cac dla phlfong khac nhau "" phan tan rul ro, tranh tlch tu rill ro ~ cap d,;.toan Tong Cong tv.
37 ~ Yt:;c ( lAC~ 01 . VI ~ -/,;.
TONG CONG TV CO PHAN BAo MINH
THUYET MINH BAo cAo TAl CHiNH GIO'A NIEN DQ (Tiep thee) MAu SO B09a-ONPNT Tong Cong tv "li xac "Inh I~I tV I~ phI bao hl~m ap dvng vC11tllng nh6m rul ro dl,fa tren klnh nghl~m ton that va dl/ bao, xu tho!' cua rul ro, I~m phat, mU'c "6 c~nh tranh, cac quV "inh cua phap IUat. Dol vC11cac nh6m rul ro c6 tV I~ ton that va chi phi gla t~ng, Tong Cong ty chi chap nhan bao hl~m no!'ungl1/1l tham gla bao hl~m chap nhan t~ng phi bao hl~m tl1dng U'ng ho~c glC11 h~n ph~m vi bao hl~m, t~ng mU'c mien thl1/1ng. Dol vC11cac nh6m rul ro c6 tV I~ ton that v~n "am bao 1<;11nhuan bao hl~m, Tong Cong ty chu trl1dng t~ng tV trQng chap nhan bao hl~m aegla t~ng thl phan, gla t~ng dong tlen vao aesinh 11;11/I ho~t "6n9 "au tl1 tal chlnh. Ben c~nh "6, Tong Cong ty cung ap dVng trl~t aecac gial phap chuv~n glao rul ro aechla se rul ro vC11cac cong tv bao hl~m khilc va vC11chinh ngl1/1ltham gla bao hl~m nhl1 "eng bao hl~m, tal bao hl~m, ap dvng mien thl1/1ng.
VI~c glam "Inh ton that va glal quvet bel thl1/1ng "li "l1l;1cTong Cong ty thl/c hl~n theo 2 cap. Thee "6, nhO'ng vv ton that lC1n,c6 tinh chat phU'c t~p "eu "a "l1l;1c xU' IV va bel thl1/1ng taP trung t~1 Tong Cong tv. NhO'ng vV ton that nho ma cac"dn vi thanh vlen "li c6 klnh nghlem tlep nhan va glal quvet "l1l;1cxU' IV t~1 cac cong ty thanh vlen. Tong Cong tv cung chu trl1dng ".v nhanh toc "6 xU'IV khleu n~1 va glal quvet bel thl1/1ng ,,~ tranh cac rUl ro c6 th~ philt sinh trong qua trlnh glam