25 BCTC hop nhat 2015 kiem toan VNSTEEL

BAO CAO TAI CHINH HOP NHAT
TONG CONG TY THEP VIET NAM - CTCP
Cho nam tai chinh kat thtic ngay 31/12/2015
(da dticic kidm loan)


Tang CEng ty Thep Vi8t Nam - CTCP
s6 91 Lang Ha, qudn Deng Da, thanh pha Ha NO

NQI DUNG
Trang
Bao cao da Ban Tang Clam doc

02 - 03

Sao cao Kiem town dOc lap

04 - 06

Bac) cao tai chinh hop nhat as ducc kiem town

07 - 64

Bang an aike loan Pulp 'that
Bao cao ket qua boat Ong kinh doanh hop nhir

07 - 09
10

Bac) cao bru chuyEn den to lbw nhAt

11 - 12

Thuyet mini) Ban cao tai chinh hop nhAt

13 - 64

'


Tang ang ty Thep Vitt Nam - CTCP
Sa 91 Lang Ha, quAn DEng Da, thanh ph6 Ha NOi

BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Giant dac Tang Cbng ty Thep Vitt Nam - CTCP (sau day pi tit la -Tong Cong ty") trinh bay Bao cao caa
minh va Bao cao tai chinh hop nhAt caa Tang ang ty cho nam tai chinh kit that ngay 31/12/2015.
TONG CONG TY
Tang ang ty Thep Viet Nam - CTCP duce thanh lap theo theo QuyEt djnh s6 255/TTg ngay 29/04/1995 vA Quyit djnh só
267/2006/QD-TTg ngay 23/11/2006 cua Thu Tueng Chinh Phi vi vitt thanh lap Tang amg ty Thep Vitt Narn.Tang
Cong ty Thep Vitt Nam chin') that hoat clang theo m6 With Tang Cong ty Me - ang ty con ke tit ngay 01/07/2007.
Tang ang ty duct chuyen 061 tit doanh nghitp nha nuOc sang Tang ang ty c6 phAn theo Quyet djnh s6 552/QD-TTg
ngay 18/04/2011 caa Thu ming Chinh phi Nit vitc phe duytt phuong an ea phAn h6a Tong Cong ty Thip Vitt Nam. Tang
ang ty Thep Vitt Nam - CTCP chinh thirc chuyen sang host clang clueri hinh that Tang ang ty c6 phAn tir ngay
01/10/2011 theo GiAy chung nhan dang ky doanh nghitp Tong Cong ty co phan s6 0100100047 do SO Ke hoach va DAu to
Thanh pha Ha NOi dp, thay dai Ian the! 8 ngay 12/06/2015.

05

LNG
).\

Try sO chinh cOa Tang Cong ty tai 91 Lang Ha, titian DEng Da, thanh ph6 Ha Nal.
HOI BONG QUAN TR!, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien can Hai &ling Quan trj trong nam va tai ngay lip bao cao nay bao gain:
Ong Sang That Khang
Ong Nguyen Minh Xuan
Ong VG BA On
Ong Nghiern Xuan Da
Ong Bui Van Fling

Chu tich HDQT
Uy vien HDQT
Uy vien HDQT
Uy vitt) HDQT
Uy vien HDQT

Cac thanh vien dm Ban Tang Clam (lac da diet' Ranh Tang ang ty trong nam va tai ngay lip bao cao nay bao g6m:
Ong Nghiem Xuan Da
Ong Nguyen Trong Khbi
Ong Vu BA On
Ong Tran Tit Thing
Ong HuSth Cong Du
Ong Nguyen Van Toth)

Tang Giam doe
Ph6 Tang Giam dac
Ph6 T6ng Clam tat
Ph6 Tang Clam dac
Ph6 Tong Clam d6c
Ph6 Tang Clam dot

(MiZn nhitm ngay 01 thing 01 nam 2015)
(136 nhiem ngly 01 (hang 05 nam 2015)

Cac thanh vien Ban Klein suit bao gorn:
Ong Nguyen Tien Thing
Ong 06 Van Cuing
Ong De Hiiu Thuin
Ong Tit Minh Binh

Throng ban
Thanh vien
Thanh vien
Thanh vien

KIEM TOAN VEEN
ang ty TNHH Hang Kiern town AASC da thuc hitn kiem toan cat Bao cao tai chinh hop nhit cho Tong ang ty.

2

riE


Ting fling ty Thep Viet Nam - CTCP
SO 91 Lang Ha, (lan Ding Da, thanh phi Ha NOi
CONG BO TRACH NHI$M CUA BAN TONG GIAM DOC DOI VOI BAO CAO TAI CHiNH HOP NHAT
Ban TOng Clam doc Ting Cong ty chju trach nhiem vi viec lap Sao cao tai chinh hqp nhit phan Finh trung that, hqp 19
tinh hinh tai chinh, kit qua boat dOng kinh doanh vi tinh hinh luu chuyin den to ctia Tang Cong ty trong nam. hong qua
trinh lap Brio cao tai chinh hop nhat, Ban Tong Clam d6c Ting Cong ty cam kit da wan thu cac yeti cau sau:
Xay dtmg va day tri }dim seat nil 60 ma Ban Tang Giam die va Ban quan trj Ting COng ty xac dinh la can thiit di
dam bio cho viec lap va trinh bay Bao cao tai chinh hqp nhit kheing cbn sai sit trong yiu do gian Ian hoac do nham

!An;
- Lua chon cac chinh sach ke wan thich hop va ap dung cac chinh sack nay met cash What quart;
Dua ra cac dinh gia ye du. (Joan hop 19 va than trong;
Neu TO cac chuan mut ke wan duqc ap dung c6 duqc than tin) hay khans, c6 nhang ap dung sai tech wog yiu din
mire can phai cong b6 va giai thich trong Bao tact tai chinh hqp nhat hay khOng;
Lap va trinh bay cac Bao cao tai chinh hqp What tin co sb wan thu cac Chitin muc ki toan, Chi di ke tan doanh
nghiep Viet Nam va cac quy djnh phap 19 co lien quan din viec lap va trinh bay Bao cao tai chinh hop nhat;
Lap cac Bat) cao tai chinh hop nhat dua tren co so heat dOng kink doanh lien tuc, trir trobng hop kiting the cho rang
Ting Con ty se tiep tic hoot dOng kinh doanh.
Ban TOng Clam dic Tong COng ty dam bac) rang cac se ki wan dime luu gin di phan Anh tinh hinh tai chinh cua Tong
Cong ty, yeti mtirc del trung nitre, hop 19 tai bit cis then diim nao va dim bac rang Bio cao tai chinh hop nhfit tuAn thu cac
quy djnh hien hanh cua Nha nut. Ding thbi c6 trach nhiem trong viec bao dam an roan tai san cila Tong C6ng ty va thuc
hien cac bien phip thich hqp di ngan than, obii hien cac hanh vi gian Ian va cac vi pham khic.
Ban Ting Giam dic Tting Con ty cam kit rang Bac etc) tai chinh hqp nhat da phi') anh trung that va hop 19 tinh hinh tai
chinh ctia Ting Cong ty tai [h&j diim ngay 31/12/2015, kit qua hoot ding kinh doanh va tlnh hinh luu chuyin tiin to cho
nam tai chinh kit Choc ding ngay, phG hop veri Chuin nitre ki toan, Chi de ki wan doanh nghiep Viet Nam va tuan this cac
quy dinh phap 19 co lien quart din viec lap va trinh bay Rao cao tai chinh hop nhat.
Cam kit khic
Ban TOng Giant disc cam kit rang TOng Cong ty khing vi pham nghia vu con hi thong tin then quy djnh 4i Thong to so
155/2015/1T-BIC ngay 06/10/2015 cna BO Tai chinh Wong dan ding 196 thong tin van TN trutmg chin); khoan.

1 arcing 03 nom 2016

Clam alitv/
lic

3


1

so: 602/201643C.KTTC-AASC.KTI

BAO CAO 'Kinh

a

Quy
(long, Wei ding Quin trj va Ban Tang Giant doe
Thng ang ty Thep Viet Nam - CTCP

Chang t6i cla kiem loan Bao cao tai chink hop nhat kern theo dm Tang Cong ty Thep Viet Nam - CTCP
toe lip ngay 21 Mang 03 nam 2016, M trang 7 den trang 64, bao gem: Bang can dal kE toan hop nhat
tai ngay 31 thing 12 nam 2015, Bao cao kat qua heat dOng kink doanh hop nhat, Bao cao luu chuyen
tien to hop that cho nam tai chfnh kit tittle cOng ngay va Ban Thuyet mink bao cao tai chinh hqp nhat.
Trach &dem Oa Ban Tang Clam dac
Ban Tang Giant (lac Tang Cong ty chiu track nhiem ye vile
va Walt bay trung thoc va hop ly Bao
cao tai chinh hop Mutt elm Tong Cons ty thee Chain moc ki man, Chi dO Ice Man doanh nghiep Viet
Nam va cac quy dink phap ly c6 lien quan din vile lip va frith bay bdo cao tai chinh hqp nhat va chiu
vita nhilm ve kiem soat nal b0 ma Ban T6ng Gam ciao xac Clink la can Thief de dam bao cho vile lip
va brink bay bao cao a; child' hop nhat khong ce sal sot tong you do gian lin hoic nham Ian.

Trach nhiem ells Kam Man van
Track nhilm cua chOng tbi la dui ra So kiin ye bao cao tai chink hop that doa tren kat qua ctla cuOc
kiem town. Chang tai di tien hank kiim loan theo cac Chuan moo kiim man Viet Nam. am chart mire
nay yeti chu chintz 18i man this chuan moc va cac quy djnh ye dao &cc nghe nghiep, 18p ke hottch va
thoc hien cuOc kiim loan de dal ducrc so dam bao hop 1S, ye viec lieu bao cao tai chink hop nhat cua

Tang Can ty c6 can sai set Wong yOu hay Mang.
COng viec kiem toan bao gem thoc hien de thO tic nham thu thip cac bang Chung kiim man vi cac s6
lieu ra thuy-it minh nen bao cao tai chinh hop that. Cac thu we kiem man dtroc Iva don dtra tren xdt
down cua kiOm town vien, bao gem dank gia rid ro c6 sai sot tong yiu trong bao cat) tai chink hqp nhAt
kiim spat
do gian In hoic nhAm 13n. Khi thoc hien dank gia cac rill ro nay, kiim loan vien (la xem
nQi be ctla Tong CEng ty lien quan din vitt lip va trinh bay bao cao tai chink hop nhat trung Mut, hop
ly nham thiet kE cac thu tic kiem town phu hop vtri fink hinh thus ti, buy nhien khan nham num dick
dui ray kik ye hieu qua ctla kiem seat nQi b0 curt Tang CEng ty. Cong viec kiem loan ang bao gam
dank gia tinh thick hop cua cac chink sack ke wan duqc ap dung va rink hop ly ctia cac vac tinh ke man
oda Ban Tang Gam d6c cOng nhu dank gia viec trinh bay tang the bao cao tai chink hop that.
ChOng tai tin Mang rang cac bang chtIng kiem town ma cluing tbi d3 thu thap duqc la day du va thick
hqp lam co s& cho y kien kiem roan cua chimg tat

t kiln nig kiln: rod,: view
Thco y kien cent chOng tea. Bao cao tai chink hop MAI ela phan anh trung thuc va hip ly, Iron cac khfa
earth trong yeu tinh hinh tai chinh cua Tang Cong ty Thep Viet Nam - CTCP tai ngay 3I Mang 12 nam
2015, ming nhv kit qua host dOng kink doanh va tinh kink km chuyen lien to cho nom tai chfnh het thus
cling ngay, ph0 hop vii Chan moc ki man, Chi di Ice loan doanh nghiep Viet Nam va cac quy dinh
phap ly c6 lien quan din vile lip va trinh bay bao cao tai chink Imp nhat.

T (84) 4 3824 t990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam

aasccointwn

HANG XIS TORN AASC

A member of ii18

Intimation&

4


Yin di can nhln monk
Ting Cans ty d8 hoan thanh bio cdo quyit togs co phin h6a va trinh BO C8ng throng thim
Din th6i diem phit hank bao coo nay, BO aing throng chua phi duyet quyit town co phin boa va
xac djnh phin vein NM nuac tai thai diim chuyen sang ding ty eo phin, do vey Bac coo tai chink
curt Ting amg ty c6 the sE they did sau khi duce phE duyet guy& loan to phin hia tai ngay 30
thang 09 nam 2011;
- Tai ngay 31/12/2015, Ting Cong ty dang ghi nhin gia tri quyen sir dung cic 16 dit xin giao dit to
thu tiin stY dung dit veri tong gia trj la 603.855.529.103 VND. Ting Cong ty 85 xin they do) phuong
in sir dung dit Nr giao dit sang thug dit thii Mtn 50 nam cho 03/06 16 dit va 45 duqc BO Cong
throng nhit tri phuong an. Toin be cat 16 dit yin dang tit ti6n thus dit hang nom. Do 46, gia tri ale
16 dit nay vi s6 phi/ tra ngan sack nha nuOc c.45 the thay 461 khi Ting Cling ty that hien xong cac th0
tic chuyin dii vi1 quyet toan co phin h6a. (Xem chi tiet tai Thuyet mink s6 13, 20);
dit tai Khu d6 thj Bic - plurerng Nguyin Du - TP.Fla nth duce dant) gig tang gill trj quyin st
dung dit mi thin diem xic dinh gia trj doanh nghiep la 109.834.560.000 VND vi 65 e6 Quyit djnh
thu hii cis UBND tint) Hi Tinh. Tuy nhiin, din thtri diim 31/12/2015, 18 dit vin chua giao va Tong Cang ty dang trong qua trinh lam viec veri UBND tinh Ha Tfnh ve xic djnh gia tri din
bi 18 dit, do di thus c6 bat soon dieu chinh nao dtroc thus hien. (Xem chi tiit tai Thuyet mink s6

vl

13);
T6ng cong ty kh8ng th at hien phan b6 gia tri Iqi thi vj tri dja 19 !chi eo phin hia de b0 trir din v6i
tiin thui dit phat sink. Trong 46, gilt trj lqi the vj tri dja 19 cis, 18 dit ng8 67 dubng Ng6 Quyin, Hai
Phing d8 co Quyit djnh thu hei can UBND thanh phi Hai Pitting tt nam 2014 la 24.052.770.000
VND va gia trj Iqi the vi iri dja 19 Ma 18 dit la' Khu c8ng nghiep Phi My 1, BIRO — Wing Tau v6i
at ties 28.332.635.316 VND Meng c6 khi nang hi trir vii tie') owe dit. Din th&i diim 31/12/2015,
Ting tong ty yin chua co phuctng an co thi vi lam viec vesi can to quan chic Ming vi cac this tic

khiu tri loi thi vj tri dja 19 vei tiers thui dit. (Xem chi tilt tai Thuyet mink s6 15);
Theo phtrcmg an tai du vie Ting Ging ty Thep Viet nam - CTCP dupe BO Cong throng phi duyet,
ang ty Thep Mien Nam vi C8ng ty Thep Tim Li Phi My - true thu*c Ting ding ty d9 dupe tack
de chuyin did 'Minh Cimg ty TNHH 1 think vien 100% von etla Tong tong ty. Tong C8ng ty di ghi
Man gia trj tai sin, ciong no cia hai cons ty nay theo kit qui danh gia lai vi theo dal chinh !eel
khoin mac "Chinh Lech dank gii loi tai sin". Gia uj tai sin &roc danh gia tang 6 Cong ty Thep Mi6n
Nam la: 13.165.908.818 VND; duqc danh gii gifun a COng ty Thdp Tim LA Phi My IA:
4.535.598.357 VND. Tang Cong ty dl ca aling van ht5i Bp Tai chink di cd phuang an xir 19 khoun
dank gia nay, tuy nhien din thiii diem nay vin thus nh$n throe tra Itri 10 BO Tai chinh. (Xem chi ties
tai thuyit minh s6 22)
- Theo tank bay tai Thuyit mink s6 4 va 36, Cong ty Co phin Thep Tim Mien Nam dang trong thbd
gian tim hanh tho tuc gra' thi, do 66 tan Sao cao tai chinh hop nhth, gni trj diu fir vao Cong ty con
My duct trinh bay theo phuong phap gia goe.
Mat khac, COng ty dang trong thiti gian x& Iy va kitn et/a C8ng ty Diu Its va Khai that ha tong Khu
Ong nghiep DEng Xuyen via Phi my I (1ne()) vi viec chua that hien chi tra tiin thug dit nen din
th&i diem 31/12/2015, Cans ty CO phin Thep tim Miin Nam yin thus thuc hien gal thi ductc.
(Xem chi tier tad thuyit minh so 36);

5


- Theo trinh bay tai Thuyet minh s6 4, Bao cao tai chlnh &roc hop nhet nen ca set so lieu ben cao tai
chink eho ky Ice toast tic nay 01/01/2014 den ngay 30/0912014 etla Ceng ty CO phAn Si to va Kinh
doanh Thep Hung Yen va so lieu be° cao tai chinh cho ky ki Man sir 01/01/2015 den 30/09/2015 dm
CEng ty Co phAn Thep Viet My.

Nb N01, nay 21 thong 03 num 2016
Cling ty T

Hang Kam town AASC

am dee

CoNG TY
. 128011061S
FiANGKIEMTOA
\u-,A AASC #4,

\ooh

ecet 6 e DO g

Giey chtmg nhan dang ky
nghe kiem
man s6: 0285-2013-002-1

Kiim toil% vi=n

64,
Nguyen Dieu Trang
Giey chimg nhan clang ky hanh nghe kiim
toast so: 0938-2013-002-1

4\

.61
.z


No coo tai chinh hqp flat
nam Iii chinh ket th0c ngay 31/12/2015

Tong CEng ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quen D6ng Da, thir) ph6 Ha NO1

BANG CAN DOI Kt TOAN HOP NHAT
TOf

ngdy 31 slang 12 nom 2015

Ma s6 TA1 SAN

VND

01/01/2015
(Di ditu chinh)
VND

4.958.339.471.018

8.837316.553.691

3

1.533.373.476.796
635.709.358.985
897.664.117.811

1.366.670.300.379
1.137.217.413.566
229.452.886.813

4

81.734.595.022
-

277.343.830.350
296.716.577.152
(49.219.828.552)
29.847.081.750

Thuyat
minh

100 A. TAI SAN NGAN HAN
110 I. Tian vi do khoan twang (twang ttho
III 1. Tian
112 2. Cac khoin tuong throng tian
120
121
122
123

II. Diu ttr Iii chink nein ban
1. ChOng khoin kinh doanh
2. Dv phbng giant gia chAng khoin kinh doanh
3. Diu to am gi0 den ngay tido han

130
131

132
135
136
137
139

III. CsIc khoin phai thu ngan km
1. Phil thu ngan him ctia kith hang
2. TM tank cho ngubi ban ngin han
3. Phil thu ye cho vay ngan han
4. Phil thu ngan han khic
5. Dv phbng phii thu nein ban kh6 dbi
6. TM sin thieu ebb xtlIy

140 IV. Hing ton kho
141 I. Hang tan kho
149 2. Dv phbng glint gia hang Ion kho
150
151
152
153

V. Tii sin ngan hien 'chic
I. Chi phi tra try& ngan han
2. Thud GTGT &roc khhu trir
3. Thud vi cdc khoin khic phai thu Nha nudrc

81.734.595.022

5

6
7

9

IS
I8

200 B. TAI SAN DA! HAN
210 1. Cac khoin phai thu dii han
216 I. Phil thu dii ban khic
220
221
222
223
224
225
226
227
228
229

11. TN sin c6 dinh
I. TM sin co dinh Mu hlnh
- Nguyen gad
- Gad in hao mon lily he
2. Tii sin co dinh thud tai chinh
- Nguyen gill
- Gid tri hao mon lily ki
3. Tii sin co dinh v0 hinh

- Nguyen gid
- Gid id boo mon lib, ki

31/12/2015

7

11

12

13

1.627.945407.103
1.426.741.092.900
89.919.482.324
24.000.000.000
212.231.895.142
(124.947.063.263)

2.713.352.742.980
2.666.335.888.261
189.104.565.302

1.471.878.459.268
1.530.076.543.019
(58.198.083.751)

4.167.069.839.774
4236342.548.294

(69.272.708.520)

243.407.532.829
26.902.108.871
198.434.544.548
18.070.879.410

312.879.840.208
36516.081.516
258.840.816.855
17.522.941.837

8.765.568.078.880

15.274.452.446.471

5.436.550.651
5.436.550.651

16.820.655.317
16.820.655.317

3.914.531.342.521
2.981.477.467.975
7.351.527.331.558
(4.370.049.863.583)
32.765.163.704
40.750.923.371
(7.985.759.667)
900.288.710.842

911.444.636.695
(11.155.925.853)

6392.576.139.875
5.415348.466.941
11.794.231.490.258
(6.378.883.023.317)
35.481.891.920
40.750.923.371
(5.269.031.451)
941.745.781.014
1.014.622.723.618
(72.876.942.604)

't;

.0

291.989.870.784
(446.615.606.434)
12.538.025.067

7


Bio can Ill chink hop nhit
nim tai chink kit thoc ngity 31/12/2015

Tong Ong ty Thep Viet Nam - CTCP
SS 91 Lang Ha, titian Dtng Da, thank pht Hi N6i

BANG CAN DOI icE TOAN HOP NHAT
TO slily 31 doing 12 num 2015
(dip then)
Mi st TAT SAN

Thuyet
mink

31/12/2015
VND

01/01/2015
(Di dieu chink)
VND

230 III. Bit diong sin diu tv
231 •Nguyen gia
232 • Gia trj hao mon lay Ice

14

110.339.034.454
145.463.787.768
(35.124.753314)

116.396.883.278
145.469.398.960
(29.072.515.682)

240 IV. Tel sin der dang dii han
242 I. Chi phi xiy dvng co bin der dang

10

7.599.183.954
7.599.183.954

4.464.480.773.018
4.464.480.773.018

250
251
252
253
254
255

V. Diu tu. tii chink dii hpn
1. Diu tv vio ding ty con
2. Diu tv vio c8ng ty lien doanh, lien kit
3. Diu tv gnp van vio don v1 khac
4. Dv phong diu to tai chink dii him
5. Diu tic nim gig din ngay dao han

4

4.386.812.394.890
28.019.682.908
4.351.120.361.733

59.858.434.258
(57.186.084.009)
5.000.000.000

3.620.049.813.166
91.822.260.002
3.464.674.113.587
47.608.344.178
(32.881.111.509)
48.826.206.908

260
261
262
269

VI. Tai sin dii han !chic
I. Chi phi tra trut did hp
2. Tai sin thue thu nh6p hoin lai
3. Loi the thocmg mai

340.849.572.410
337.244.717.997
1.152.556.432
2.452.297.981

664.128.181.817
660.253.711.467
143.523.378
3.730.946.972

13.723.907.549.898

24.1 11.769.000.162

270 TONG CQNG TAI SAN

15
32

8


Bao c6o tai chinh hop nhgt
nom tai chinh kit Mit ngay 31/12/2015

Tang Cling ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quan Dung Da, thank ph6 Ha NOi

BANG CAN DOI ICE TOAN HOP NHAT
TgJ ngay 31 Mang 12 natn 2015
(tiip rhea)
MA so NGUON VON

Thuyit
mink

300 C. NQ PHAI TRA
310 I. Nq nein bon
311 1. Phil tra ngubi ban ngin bon

312 2. Ngtroi mua tra tan trait ngin Mtn
313 3. Thue vi tic khoan phai nip NM mac
314 4. Phil tra ngubi lao ding
315 5. Chi phi phai tra ngin han
318 6. Doanh thu chua thvc hien ngin ban
319 7. Phil tra ngan han ;chic
320 8. Vay vi no thue tai chinh ngin han
321 9. Dv phing phai tra ngin han
322 10. Quy khen thuing, pit Iqi
330 II. Nq dii hall
333 I. Chi phi phai tra dai han
336 2. Doanh thu chua thvc hien dal han
337 3. Phai tra dii han khic
338 4. Vay va nq thue tai chinh dii han
341 5. Thu thu nhep hob Iai phai Ira
342 6. Dv phing phai tra dii ban

17
18
19
20
16
21

31/12/2015
VND

01/01/2015
(DA di&u chinh)
VND

6.973.945369.219

16.833.008.897.449

6322.771.517.096
956.824.135.767
38.607.922.468
44.621.509.611
141.388.917.438
165.259.074.455
271.911.504
491.768.512.273
4.431.052.758.612
6.681.050.811
46.295.724.157

12.124.419.950.096
2.475.416.369.217
69.952.035.836
136.566.183.424
226.302.642.364
84.479.258.845

651.173.852.123

4.708.588.947.353
120.155.294.136
2.984.884.165
636.719.609.436

3.924.514.298.992
8.821.401.243
15.393.459.381

19
20
16
32
21

400 D. VON CHO SO HG-11
22
410 I. Von chi sir hit
411 1. V6n gip dm chi so. hitt
411a - Co phi& pho thong co payee bib quyit
414 2. Vin khac cim chit sa hitt
416 3. Chenh tech dank gia1oi di sin
417 4. Chenh tech ty gia h61 doll
418 5. Qu9 dAu to phai With
420 6. 04 khac thuic von chi so hiu
421 7. Lvi nhmin sau thuE chua phin ph6i
421a - LN.57 chua phan phoi lily Al din au& nam mak
421b - Lief chirp phan pal niini nay
429 8.144 ith co ding Bing kiEm soat
430 II. Ng's& kinh phi vi cac guy Ithic
431 1. Nguon kinh phi
440 TONG CQNG NGUON VON

Nguti lap bieu

KE toin truing

Nguyen Duy Ding

VC Duy Huynh

705.907.799
626.318.583.038
15.357.868.862
8.791.492.424

1.059.748.184.269
7.956.810.574.892
1.247.142.549
113.897.558.700

6.749.962.180.679

7.278.760.102.713

6.749.942.180.679
6.780.000.000.000
6.780.000.000.000
49.856.545.157
(654.677.459.227)
182.281.633.730
83.549.521.226
2.260.349.456
(156.484.182.391)
(289.395.432.327)

132.911.249.936
463.155.772.728

7.278.360.102.713
6.780.000.000.000
6.780.000.000.000
50.098.818.709
(689.799.688.682)
180.271.433.181
100.222.786.912
2.147.486.050
(241.033.630.399)
(210.025.061.683)
(31.008.568.716)
1.096.452.896.942

20.000.000
20.000.000

400.000.000
400.000.000

13.723.907.549.898

24.111.769.000.162

.J I

g 03 nom 2016
d6c

uan Da
9


Tong Cling ty Thep Viet Nam - CTCP

Sao coo tai chinh hyp nhit
nom :Ai chinh kit thin ngay 31/1212015

sd 91 Lang Ha, quGn DEng Da, think ph6 Hi NOi

BAO CAO KET QUA HOIST BONG KINH DOANH HOP NHAT
Nan: 2015
Thuyet
minh

Mn sa CHI TIED

Nim 2015

Nim 2014

VND

VND

01 1. Doanh thu bin hang va cung cap djch vy

24

17.328.077.828.118

25.362306.380.833

02 2. Ck khoin giitm trir doanh thu

25

233.813.619285

121123.699.790

17.094.264.208.833

25.240.482.681.043

15.892.404.579.093

23.908.690.351.996

1.201.859.629.740

1.331.792.329.047

287.178283.073
299.734.745.860

132.643.779.232
770.534.227.518

10 3. Doanh thu thuin vi bin hang vi cung
dr) djch vy
11 4. Gii von hang bin

26

20 5. Lyi nhulin Op v4 bin hang vi cung
cop djch ley
21 6. Doanh thu hoot ging tai chinh
27
28
22 7. Chi phi tai chinh
23 - Thong de: Chi phi Mil vay
24 8. Phin Mi hoGc 18 tong Ong ty lien doanh, lien kit
25 9. Chi phi ban hang
26 10. Chi phi twin 1St doanh nghi4

271.100.264.167

655.382.089.602

(201.767.793.115)
279.012.663.396
463.678.009.708

155.251.597.747
304.453.077.565
623.098.013.887

244.844.700.733

(78.397.612.944)

79.542.009.921
36.340384.699

84.338.757.806
41.728.146.832

43.201.625222

42.610.610.974

288.046.325.955

(35.787.001.970)

116.498.618.349
(1.038.941.873)

30.482.751.179
1.651.897.151

60 18. Lyi nhujn sau thud TNDN

172.586.649.479

(67.921.650.300),

61 19. Lcri nhuGn sau thud oda Cling ty mg
62 20. Lye nhuGn sau thud cam c4 Gong khOng kiim wit

132.911.249.936
39.675.399.543

(31.008.568.716)

196

(46)

30 11. Lqi nhuGn thuin tir hoot Ong kink doanh
31 12. Thu nh$p khic
32 13. Chi phi khic

29
30

40 14. Loti nhuGn khic
50 15. Wing Iqi nhu§n ki toin trate thud
51 16. Chi phi thud TNDN hiGn hanh
52 17. CM phi thud TNDN hoin loi

70 21. Lai co bin

tren co phidu

31
32

33

..
i01

C

......",

...

(36.913.081.584)

thong 03 nom 2016
Nguti 1Gp Win

Ki tom truing

Nguyin Duy Dung

VG Duy Huynh

n doc

10


Sao cfio tii chinh hop MAU
tam tai chinh kit Mac ngiy 31/12/2015

Tong Gang ty Thep Viet Nam - CTCP
Sd 91 Lang Fla club Ding Da, Wirth ph6 Hi Nei

BAO CAO LUYJ CHUYEN TIEN T HOP NHAT
Ndm 2015
(Theo plutons phdp eat dip)
?di st CHI T1EU

Thuyet
minh

1. Ltru CHUYEN TIEN it 1104T BONG KINfi DOANH
01 1. Lel nhuttn mat thud
2. Didu chink the cdc khotin
-Khiu hao Si sin cep djnh vi bat Ong sin diu to
02
- Cie khan do phbng
03
- Lai/18 chinh tech t9 gia h8i doid do dinh gia
04
hti cac khoin myc flan to c6 g6c ngoai t3
tit hoot deng dau to
05
- Chi phi Iii vay
06
08 3. /4inhuOn dr hog: dng kink dean!: trade
they dai yin hat Ong
- Tang/giam tic khoan phai thu
09

- Tang/giim hang ton kho
10
- Tang/giam cite khoan phai tri
11
(kh8ng kellivay phai ma, thu& TNDN phii nep)
- Tang/giim chi phi tra tnnfre
12
- Tang/giam chimg khoan kinh doanh
13
- Tian tai vay CIS tri
14
- Thu6 thu nhip doanh nghiep da nert
15
Tian thu khac tit holt Ong kinh doanh
16
- Tian chi khac cho hods Ong kinh doanh
17
20 btu chuyin stdn Milan dr hog: Ong kink dean!:
H. LIP/ CHUVEN Tif HOST DUNG DAU 711
21 1. Tian chi di mua sem, xay dyng tai sin c6 dinh
vi cac tii sin dal han khac
22 2. Tian thu tit thank 19, nhuong ban Si sin có djnh
vi cac tai sin dai halt khac
23 3. Tian chi cho vay, mua cic am& cu nq ctla don vi
kit
24 4. Tian thu hati cho vay, ban tai cac ding cu nq con
don vi khic
25 5. Tian chi du to gap yen vio don vi khac
26 6. Tien thu boi diu ttr gbp van vao don vi khic
27 7. Tian thu tai cho vay, c8 tuc vi loi nhuan throe chia

30 Lieu chuyin rim muan lir hog (lOng adu to
III. LUI3CHUVEN TIEN T(T Host. BONG TAI CHINN
33 I. Tian thu di vay
34 2. Tian wit no sic vay
35 3. Tian pi nq g6c thud tai chinh
36 4. Ca tile, Iqi nhuin 01 tra cho chtl sift heti
40 btu chuyin din thuan tit hem Ong Mt chink
50 Luu chuyin tan thuin trong aim

Nam 2015
VND

Nam 2014

288.046.325.955

(35.787.001.970)

389.566.897.025
2.368.172.890
4.330.928.755

601.781.089.344
102.238.377.942
32.937.202.794

VND

\

(36.969.205.625)
271.100.264.167
918.443.383.168

(253.315.825.988) .
655.382.089.602
.s.?
1.103.235.931.724

72.821.530.176
1.096.515.019.999
(386.142.411.774)

ct,
(484.872.886.375)
(520.895.175.953) .4.17
1.267.658.867.425

118.861.245.515
296.716.577.152
(272.784.158.642)
(93.772.044.523)
25.473.855.686
(23.791.786.003)
1.752.341.210.754

29.967.326.529
81.505.434.737
(658.968.617.447)
(37.055.507.824)

29.655.219.704
(32.122.275.192)
778.108.317.328

(64.756.456.217)

(259.208.745.982)

34.749.950 790

37.032.732.760

(53.061.306.364)

(72.411.468.712)

21.000.000.000

337.791.452

(100.814.623.309)
127.110.863.923
123.725.669.999
87.954.098.822

(237.335.425.000)
55.337.281.771
191.648.741321
(284.599.092.190)

16.713595.212.535
(18.359.918.330.348)
(6.625.096.248)
(21.198.822.635)
(1.674.147.036.696)

23.946.362.769.285
(24.348.158.949.943)
(2.721.021.678)

166.148.272.880

88.992.022.802

(404.517.202.336)

11


Ban cao tai chinh hap nhIt:
nam tai chInh kit thOc ngay 31/12/2015

T6ng Ging ty Thdp Viet Nam - CTCP
91 Lang He., quirt D6ng Da, thanh ph6 Ha N6i

BAO CAO LLIT CHUYEN TIEN

n HOP NHAT

Nine 2015

(Theo phereng plain gide: tap)
Nam 2015
VND

Nam 2014
VND

1.366.670.300.379

1.277.608.395.309

554.903337

69.882.268

1333.373.476.796

1.366.670.300.379

Thuytt
minh

Ma st. Cal TIEU

60 Tian va tu•ong &sung tien d6u nam
61 Anh huang via that' doi ty gia h6i doai quy 461 mai ti
3

70 Tian va tutang dtrang tian coo' Warn

Ha N
Ngtrail4p bleu

Kt Man trtrtmg

Nguyin Duy Dung

VO Duy Huynh

k\

1 thong 03 ndm 2016
"nt (lac

12


Ban ado tai chinh hop nhit
nim tai chinh ket thitc ngly 31/12/2015

Tong Ong ty Thep Viet Nam - CTCP
S6 91 Lang Ho, quell Ding Da, thanh ph6 Ha Nai

THUYET MINH BAO CA.0 TAI CHINE BOP NHAT
Ndm 2015
1 . D4C DIEM HOAT BONG COA DOANH NGHIEP

Minh that sec him van
Tang Cang ty Thep Viet Nam - CTCP duct thinh lip theo theo Quyet djnh so 255/TTg ngay 29/0411995 vi Quyet
dish sa 267/2006/QD-TTg ngay 23/13/2006 cis Th0 Twang Chfnh Phil va vita thanh lap T6ng ang ty Thep Vitt

Nam.T6ng Cetng ty Thep Viet Nam chinh Ibiza hos Ong thee m6 hinh Tong Ong ty Me - C6ng ty con ke tv ngay
01/07/2007.
Tang Cang ty &roc chuyOn dui ut doanh nghiep nha mit sang T8ng Gang ty ca phin theo Quyet dinh sit 552/QDTTg ngay 18/04/2011 Oa The wan Chinh Ott ye vitt phe duyet plutons an c6 phlin Ma Tang Cong ty Thep Viet
Warn. Tang Cdng ty Thep Viet Nam - CTCP chinh thttc chuyen sang hoot dung dual hlnh thin Tang ang ty co
phin tic ngay 01/10/2011 theo oily chthig nhan ding kY doanh nghiep Tang Cang ty co pan s6 0100100047 do Sa
Ke hoach va Diu to Thanh ph6 Ha NOi cap, thay dui lin thin 8 ngay 12/06/2015.
Try S45 chinh cila Tang Cang ty tai 91 Lang Hy, quail Deng Da, thanh ph6 Hi NOi.
Van diet, Tt cOa Tang Cong ty la 6.780.000.000.000 VND ttrcmg throng 678.000.000 co plan, menh gid mat c6
phiin la 10.000 clang.
LTnh vtyc kinh doanh
Tang Ong ty sin knit, kinh doanh thuong mai cat met hang sir, they, than cac loai; Giao nh$n, kho
thuong.

ngoai

Ngenh nghe kinh doanh
Hoot dung chfnh cis Tang ang ty la:
Sin nit sit that% cac kim 1ooi khac va cac loai sin phim thep;
Ban buon kim tool va quing kim Joy': ban Men quartz sit vi kim loai miu; ban buein sit thin va kim loci mau
dung nguyen sinh; ban Man thanh phim bing sit, they va kim loaf miu;
Cho thue may mac, thiet hi;
Cho thue van phong.
Bic diim hoyt ding cis Tang ang ty trong n3m tit chfnh c6 anh Mang den Ban Of. tai chinh hcip nhit
Nam 2015, ang ty CO phin Gang then Thai Nguyen di phat hanh va ban 100.000.000 ca phin veri manh gia
10.000 dang/c6 phieu cho Tang ang ty Diu tu vi Kinh doanh van Nba nude (SCIC) de 66 sung van cho Da an
du to mb rung sin xuit giai doan 2. Do d6, ty It sa hau cda T6ng Cang ty Thep Viet Nam-CTCP tai ang ty CP
Gang thep Thai Nguyen trong ky giam tir 65,21% xuang con 42,20%. Vitt C6ng ty Co phin Gang Thep Thai
il thanh Gong ty lien ket din den chi tieu tren ban cao tai chfnh hyp nhit nem 2015 giant
Nguyen to ding ty con tra
Bang ke so vdi nim trues. Ngoai ra, Tang Cong ty cling di thothi van thanh tong khoan diu tv vao ang ty CP Kim

khi Bic Thai — ang ty con, Cong ty CP TM chinh Xi mans - ding ty lien kat, giii thE hal c6ng ty con lit ang ty
TNHH Posvina vi ang ty C6 phin Thep Dv Ong Int Viet Nam.
Ong ty
du tree
Tong s6 cac cOng ty con:
+ Sa lutang cac cemg ty con duce hop nhit: 12 cons ty
+ SO luong cac ding ty con khOng throc hop nhit: I cans ty

13


Bao can tai chinh bqp nhit
nim tai chinh ket shut ngly 31/12/2015

Ting Cling ty Thep Viet Nam - CTCP
S6 91 Ling Ha, quart DOng Da, thanh ph6 Hi biebi

Tong Cling ty c6 clic ding ty con duvc hqp nhat No cao tai chInh tai thin diim 31/12/2015 bao gam:
Ole dug ly eon au nr arc slip:

Ten Gang ty
COng ty CP Kim KM Hi NOl
Cling ty TNHH MTV Thep Mien Nam
Ong ty TNHH MTV Thep Tim la
Phis 149
COng ty CP Kim KM TP.HCM
Ong ty CP Kim KM Mien Trung
COng ty CP TOn ma VNSteel Thang Long
Cling ty CP Giao nhen kho van Ngooi
thuong TPHCM

Ong ty CP Thep Nha Be
COng ty CP Thep Bien Heia
Cling ty CP Thep Th0 Due
COng ty CP Sin xuat sin phial Ma
tang nghiep Vingal

Dja chi
Hi NOi
Ba Rja VOng Tim
BA Rja VOng Tau

Ty le
1M (eh
89,37%
100%
100%

Ty le
quyen
bleu quyit
89,37%
100%
100%

H6 Chi Minh
Da Ning
Ha Nai
HO CM Minh

56,43%

82,95%
89,01%
95,37%

56,59%
82,95%
89,01%
95,37%

Ho Chi Minh
DiOng Nai
HO Chi Minh
Deng Nai

88,59%
65,00%
65,00%
51,00%

90,56%
65,00%
65,00%
51,00%

Ty 14
lei ich
88,23%

Ty le
guy&

bieu quyet
89,37%

Hoht dOng kinh
doanh chinh
Kinh doanh thdp
San xuat vi Kinh
San xuat vi Kinh
doanh thep
Kinh doanh thep
Kinh doanh Map
Sin kat vi Kinh
Giao nhen vfm
chuyen
Kinh doanh thep
Kinh doanh thep
Kinh doanh thdp
Ma can: nghiep

Cde eon: ty con dein fir gidn flip:

Ten cang ty
Cling ty TNHH yen tai 6 t6 Vina
Vinatrans (COng ty con COng ty CP
Giao nhen kho van Ngooi chums)

Dja chi
Ho Chi Minh

Ho* ging kinh

doanh chinh
Dinh vy van tai da
phtrcmg than

Tren Bac, cio tai chinh hqp nhit, gii trj dau to vao Cong ty CO phan Thep Tam Mien Nam dirge trinh bay theo
phuong phap gin g6c tai theci diem 31/12/2015. Chi tiet xem Thuyit minh s6 4 vi 36.
Tang Cling ty c6 cat cOng ty lien kit quan trung (luny phan &At trong Rao cao tai cliinh hop nhit theo
phtrong phap van chi sb huu tai thin diem 31/12/2015. Cy thi:

Ty lg
Ten cOng ty
COng ty CO phin Luti thep Binh Tay
COng ty C6 phin Tan Thinh My
Cent ty CO phan Thep Tan Thuen
Cling ty,CO phan Ca khf Luyen kim
Ging ty C6 phan Dau to Xily dung
mien Nam
COng ty TOn Phucmg Nam
Cling ty Lien doanh Thep Tay DO
Cling ty TNHH Gia cOng vi Dich vu
Thep Sal Gan
Cling ty Lien doanh Vet lieu chiu lira
Nam Ling
Cans ty CP Thep Tam la Thang Mit
Cling ty TNHH Ca khi Viet Nhet
Cans ty CO phan TrOC Than
Cling ty CO pi& Ca dien Luyen kim
Thai Nguyen
Cong ty CO plan Thep Di King

Dia chi
He CM Minh
Wing Tau
Ha of Minh
DOng Nai
HO CM Minh

loi ich
40,06%
24,48%
25,00%
45,00%
20,00%

Deng Hai
Can The
Danz Hai

45.00%
35,00%

Ty le
quyIn
bleu quyet
40,06%
24,48%
25,00%
45,00%
20,00%

Hoot dOng kinh
doanh chinh
Sin auk luai thdp
Kinh doanh they
Sin auk the!)
Luyen can they
Xay chmg

4 0,00%

45,00%
35,00%
40,00%

Sin xuet tan
Sin net thep
Sin atilt they

Bang Nal

68,00%

50,00%

Vet lieu chiu lira

Veng Tau
Hai Pheng
HAi Duong
Thai Nguyen

35,14%
28,00%
40,11%
26,11%

38,25%
28,00%
40,11%
26,11%

Sim xuat they
Ca khi
San xuat gach
Sin xuet they

Di bring

31,16%

30,00%

Sin xuat chip

14


Bio do tili chin!' Iwo nhit
am tai chin') kit Mac ngay 31/12/2015

Ting Ong ty Thdp Viet Nam - CTCP
S6 91 Lang Ha, quirt Ding Da, thanh ph6 Ha Nei

Ten tang ty

Dia chi

T9 le
Icri ich ,

Ty le
9uyin
bieu guy&

Ong ty TNHH Nasteel vina
ang ty TNHH Thep Vinakyoei
CEng ty Lien doanh Trung tam TMQT
IBC
CEng ty Lien doanh Sin xuit Thdp
Vinau steel
CEng ty TNHH Thdp VSC- POSCO
Gang ty TNHH Cang qu6c it Thi VII
Cons ty CP Bio hiim Petrolimex
Gang ty C.6 phin Deleunft Viet Nam
CEng ty CP Gang thdp Thai Nguyen
ang ty TNHH Khoang sin Luyin kim
Viet Trung
Ong ty C6 phin Sit Thsch KM
ang ty Lien doanh Nippovina
ang ty TNHH Ong thdp Viet Nam

Cans ty TNHH VNS-Daewoo

Thai Nguyen
Hit CM Minh
116 Chf Minh

38,13%
40,00%
40,00%

39,52%
40,00%
40,00%

Hai Phong

30,00%

30,00%

San xuit the()
San xuit thin
Kinh doanh bit
(tang sfin
San xuit thdp

Hai Phong
Wing Tau
Ha Nei
Thanh H6a

Thai Nguyen
Lao Cai

34,00%
17,66%
10,41%
15,00%
42,20%
46,94%

34,00%
(*)
(*)
(a)
42,20%
46,94%

Sin xuit thdp
Diiu hinh tang
Tin dyng
Khai thfic clang
San xuit the!)
Khoang sin

Hi Mb
H8 Chi Minh
Hai Phong
VOng Tau

15,21%

50,00%
50,00%
50,00%

CI
50,00%
50,00%
50,00%

Sin xuit thdp
Sin xuit tan
Sin xuit thtp
Nhip khiu, phAn
phii phi' lieu sit
San xuit thdp
Sin xuit then

Cans ty 05 Pan Thep Via my
Cons ty C6 phin Diu to vi Kinh
doanh 64 Hung Yen
ang ty TNHH Vat tai Via Nha

Di Ning
Hung Yin

16,89%
20,70%

20,36%
29,00%

116 Chi Minh

20,70%

21,70%

ang ty TNHH Nissin Logistics

Ha Nei

27,66%

29,00%

Cling ty TNHH Agility

ii6 Chi Minh

27,66%

29,00%

ang ty TNHH Huyndai Vinatrans
Logistics

Ili CM Minh

46,73%

49,00%

Host ging kinh
doanh chinh

Kinh doanh 4n tai
da phtrang thirc
Kinh doanh 4n di
da phuong thee
Kinh doanh 4n tai
da phtrang thirc
Kinh doanh 4n tai
da phucmg tittle

(•): cac khan du to vao can tong ty ma Ting ang ty gdp dual 20% van diet' le nhtmg nom quyin anh htrang
dang ki do dai dien v6n oda Tang ang ty la thanh vien Hai (long Quan tri ala ac cOng ty nay.
2 . CND DO VA. CH INH SACH Kt TOAN AP DUNG TS' TONG CONG TY
2.1 . Ky ki Man, do-n vi tien to stl. dyng trong ke toan
Kt ki town nam ctla Ting ang ty theo nom ducmg I ich bit diu til. ngiy 01/01 va kit Mac vao ngay 31/12 hang nam.
Don vi tiin to sir dung trong ghi chap ke totln là Deng Viet Nam (VND).
2.2 . Chan mut vi Che de ki Min Ap dyng
Chi d6 ke loan Op dm:
Ting Gang ty ap dyng Chi de Ke wan doanh nghiep ban hanh theo Thong to s6 200/2014/17-8TC ngay
22/12/2014 cOa Be TM chink.
Tuyin bo 4 vik rutin this Chain mut ki todn vd Chi d4 kito&
Ting ang ty dg ap dyng cac Chart mix town Via Nam Id et van ban huffing din Chuin mvc do Nha nuoc da
ban hanh Cac bdo cao tai chinh duct lap va trinh bay theo dung quy djnh aria timg chutm mvc, thong to huOng dgn
'hue hid!, Chuin mvc va Chi de ki toin hien Minh dang ap dung.

Tang Cong ty Thep Viet Nam - CTCP
SO 91 Lang Ha, qudn Deng Da, thanh ph& Ha Nei

Bap do tai chink hop nhat
nam tai chinh kat thin ngay 31/12/2015

2.3 . Thay 661 trong cac chfnh sock ka loan Ara thuyet mink
Ngay 22/12/2014, Be TM chink dA ban hanh Thong to s6 200/2014/TT-BTC hug din Chi do Ica toan doanh
nehiep thay the Quyet dinh s6 15/2006/QD-BIC ngay 20/03/2006, va Thing to s6 202/2014/TT-BTC htrong can
Phoong phap lap va trinh bay bao cao tai chinh hop ;that co hieu lyc cho nam tai chinh bit du tir hoc sau ngay 01
thing 01 am 2015.
Anh huOng cOa cac thay dad chinh sack ke loan theo hueng din coa Thong to so 200/2014/TT-BTC va Th6ng to s6
202/2014/TT-BTC dtrac ap dung phi h6i to.. Tang ang ty di ba sung thuyit mink Thong tin so sank trEn Bac cao
tai chinh hop nhil Qat yeti cac chi lieu co sy thay dot giDa Thong to sO 200/2014/TT-BTC va Quyit dinh so
I 5/2006/Q1D-13TC tai Thuyit mink so 40.
2.4 .

CO' so

lap Bao cao tai chinh hop nhit

Bao do tai chink hqp nhit dm Tang Ging ty duqc lap urn ca so hop nhat Bao cao tai chink) rieng da Tang ang
ty va Bao cao tai chink da dc ding ty con do Tang Cong ty kiem scat (cac Ong ty con) duos lap cho nam tai
chink ket thilc ngay 31 thing 12 hang nam. Viet kiim soat eat (bloc khi Tong Cong ty c6 khi nang kiem spat cac
chinh sack tai chinh va hoat ging da cac cOng ty nhan dau to nham thu duoc lqi ich to hoar ding da can Ong ty
nay.
Bao cao tai chink ctia cat Gong ty con diwc at) dung cac chinh sack ke loan nhat quit) vol cac chink sach ka wan
da Tang Cong ty. Trong tnreng hqp can thiet, Bao cao tai chink cua cac Ong ty con duoc dieu chinh di dam bao
tinh nhit quan trong cac chink sad ke wan duoc ap dyng tat T8ng Cong ty ve cac ding ty con.
Kat qua hoot Ong kink doanh ci3a cat cans ty con duoc mua hoc ban di tong nam duoc trinh bay trong Bao cao

tai chink hop 'that to ngay mua lai hoc cho den nay ban khoan dau to o cans ty do.
Cat s6 du, thu nhdp va chi phi ch0 yeu, ke ca cac khoan IM hay 18 chua thyc hien phat sink to cac giao djch not be
duqc loai bit khi hop nhat Bac cao tai chink.

Lpi ich con c6 deng kitting kiem soat
Lvi ich cua cac co dOng khong kiem scat IA phan lqi ich yang tai, hoac 18, va trong tai san than Oa Ong ty con
khang ducrc nim gia beri Tang Cling ty.
LSI, 18" khi c6 sir thay doi ty le so hat tai cOng ty con
Trueng hqp Ong ty con huy (Tang them von gap to cac chi) so hat: Khi lap BOo cao tai chink hqp nhat, Ong ty me
xac Binh va dieu chink lai six biers ging :Kra ..n se hDu dm mirth va ca clang khemg kiim soat trong tai san thuan
dia cOng ty con tai thbi diem truer va sau kin July clang them von.
2.5 . COng cy tai chink
Ghi nhem b a eau
Tai san tai chink
TM san tai chink da Tang Cong ty bao gam tian va dc khoOn tucrng throng tien, cac khoan phai thu khach hang va
phai thu khac, can khan :no vay, cac khoan din to ngan han va dal han. Tai thbi diem ghi nhan ban day, tai san tai
chink duct xac dinh theo gia mua/chi phi phat hanh cOng cac chi phi phat sinh khac lien quan trvc ti6p din viec
mua, phat hank tai sin tat chink de.
Ncr phai tra tai chinh
No phai Ira tai chinh cua Tang Cang ty bao gOrn cac khoan vay, cac khoan phai tra ngtrEri ban va phai tra khac, chi
phi phai Ira. Tai the' diem ghi nhan Ian dau, cac khoan no phai tra tai chinh duoc xac djnh theo gia phai hanh cOng
cac chi phi phat sink lien quan trust tiEp ten viec phat hanh no phai tra tai chinh do.

Gib Eri sou ghi »bah ban ddu
Hien tai chua c6 cac guy djnh ve danli gia 1?i Ong cy tai chinh sau ghi :than ban clau.

16


Tone Cone ty Thkp Viet Nam - C7C1)

e
S6 91 Lang Ha, quan D6ng Da, thanh phi) Ha Ni

Bio ego tai chfnh hop nhAt
nam tai chinh kat ttnic ngay 31/12/2015

2.6 . Chuyan dal Bao cao tai chinh Idp bang ngoai It sang Bang Viet Nam
Bao cao tai chinh lap bing ngoai 4 &roc chuyEn di sane Bao cao tai chinh lap bing clang Viet Nam theo gia
sau: tai san va no phai tra theo ty gia cued nam, von dAu tu:coa chi) so hu t theo t9 gia tai ngay g6p von, Bao cao ket
qua boat Ong kinh doanh va Bao cao km chuyEn Tian If theo ty gia that to kt ke toan.
2.7 . Clic ughiep vy bang ngoai to
ugly giao
Cac giao djch bang ngoai t€ trong nam tai chfnh duct quy 661 ra (tang Viet Nam theo gia that to
dich. Ty gia giao djch thyc to nay &roc xac dinh theo nguyen tac nu:
Khi mua ban ngoai to la ty gia dove quy dinh trong hop along mua, ban ngoai to gina Tong CEng ty va ngfin
hang thuong mai;
Khi gap von hodc nhan gap von La it gia mua ngoai Le, cUa ngfin hang not Tang ang ty m6 tai khoan de nhan
von caa nha dau tu tai ngay gap von;
- Khi ghi nhan nq phai thu la ty gia mua cOa ngin hang thuong mai not T6ng Cling ty chi dinh khach hang than')
-

wan tai thtri diem giao djch Oat sinh;
Khi ghi nhan no phai tra la ty gia ban coa ngan hang thuong mai noi Tbng ang ty dy kien giao djch tai
diem giao djch phat sinh;
Khi mua sim tai san hoac thanh man ngay bang ngoai to IA ty gia mua cua ngan hang thuong mai noi Tang
Cong ty thyc hien thanh loan.

Ty gia giao djch Hum t@ khi danh gia lai cac khoan mut tier' to c6 got ngoai tF tai Mei diem lap Bao cao tai chinh
hop nhat dtroc xac dinh theo nguyen lac:
061 vet khoan mut phan loaf la tai san ap dung ty gia mua ngoai tg cua ngan hang thuong mai not T6ng Cong

ty thtnang xuyen c6 giao did;
vari tian gui ngoai le ap dung ty gia mua cOa chinh ngan hang noi Tong Cong ty met tai khoan ngoai te;
Doi voi khoan mut phan loci la no phai Ira An dung ty gia ban ngoai to ctia ngan hang thuong mai noi Tang
CEng ty thutmg xuyen co giao
Tat ca cac khaki chenh Lech ty' gia that ti phat sinh trong nam va chenh lath do danh gia lai so du cat khoan mut
tian t4 co got ngoai to cu6i nam &roc hach roan via kat qua hoat dans kinh doanh cOa nam tai chinh.
2.8 . Tian va tic khoin two-ng anon tier'
Tien !la* gem tiin mat tai quy, tian gui ngan hang khong k$' hen.
Cac khoan trong ducmg ti4n la cac khoan diu tu nein han co then gian Thu h61 khong qua 03 thang kE to ngly dau
tu, co tinh thanh khan cao, kha nang chuyEn dai dang thanh cat luong tien xac Binh va khong c6 nhiEu rii ro
tror:c; chuyEn doi thanh lien
2.9 . Cac khoan dna ttr tai chinh
Cdc khoon 06u ttr min? gist den ngay ciao han bao eam: Cac khoin tiEn girl ngan hang co kt ban (bao gam ca cac
lo?; tin phieu, k9 phieu), trai phieu, co phial tm dal ben phat hanh bit bulac phai mua la' tai theri diem nhat dinh
trong trong lai, cac khoan cho vay,... duct nem gill dEn ngay chio han vai mac dich thu lai hang k9 va cac khoan
&au tu nam gid den ngay dao han khac.
Cac khoan dau at Op van IS cac don vi kink bao g6m: cac khaki dau nr vao ming cu von caa don vi kb& khong
co quyen kiarr. soat. (long ki&n soat hoac co anh huOng dang ki 66i vOi ben duat dau tu. GI* trighi s6 ban din con
cat khoan du to nay throe xac dinh theo gid g6c. Sau ghi nhan ban din, gia trj cis cac khoan dau to nay ducrc xac
dinh :heo gia g6c trir di du phOng giam gia khoin dau tu.

17


Ting ang ty Thep Viet Nam - CTCP
S6 91 Lang He., quan Ding Da, thanh ph6 Hi WA

Bio cio tel chink hqp nhit
nam tai chinh kit that ngay 31112/2015

Dv pheng giam gia cic khoin diu tu &roc lap vio thbi diim cuii nam cu the nhu sau:
Defi vat kiiodn r7Bu fir nine girl l& at (khong phew 100 16 cluing khan,' kink doanh) v8 khan: ca anh Inning
&Mg ki ai vat bin duct au nt: niu khoan diu tu vio co phiiu Mem yet hoc gid tri hop 19 cia khoin diu tu
duct aim djnh tin cay the viec lip do phOng siva tren gia tri thj tnrbng mkt co phitu; niu khoin diu tu khang
xac dinh Jaye gia trj hop 19 tai thbi diim bac do thi vile lip dtr phi:mg can ctt vitt bio cao tit chinh tai thbi
diem Itch lip dv phi:mg Oa ben dime diu tin.
Defi vai clic khan aru to nelm girl an ngay ado how can car kha sting thu heti de lap dv phang phai thu kh6
QM thee quy dinh cia phap
2.10 . Cat khoan phai thu
Cie ichoin phai thu duqc theo clai chi tier theo ky ban phai thu, 416i won& phai thu, loai nguyen to phai thu, vi cac
yiu to khac theo nhu tau quail 19 cia Ting CEng ty.

Du phbng no phai thu kh6 dbi duqc trIch lip cho cic khoin: nq phii thu qua hem thanh town ghi trong hqp thing
kinh ti, cat khi u&c vay nq, cam kit hop ding hop cam kit ng vi no phai thu chug din han thanh town nhung kh6
c6 kha ning thu hal Trong d6, viec vich lip do phOng nq phai thu qua han thanh town dupe can cCr vie thbi gian tra
ng gic theo hop ding mua bin ban diu, kheng tint din vitt gia han no gi&a cat ben vi nq phai thu chat din han
thanh town nhung khach no di lim vio tint [rang phi san bode dang lim thi Inc gal thi, mit tick, b6 trait
2.11 . Hang tan kho
Hang tin kho duce ghi nhan ban diu theo gig& bao gam: chi phi mua, chi phi chi ban vi cac chi phi lien quan
mire dip khac phat sinh di c6 throe hang tin kho b dja diim vi tang thai tai thbi diem ghi nhin ban diu. Sau ghi
nhan ban diu, tai thbi diem lop Bio do tai chinh nen gia trj thuin to thi thvc hien ducrc Oa hang ton kho thin hon
gia gic thi hang ton kho duqc ghi nhin theo gia trj thuin c6 the thvc hien duos.

CO

iCR Ni
Gia tri hang tin kho dtroc xic dinh theo phvong phip (Bch danh 661 veri cat loai hang h6a mua via de ban Theo 18
vi phuang pilaf) birth quail gia quyen dbi vbi nhCmg loai hang ton kho khac.
Hang ton kho duqc hach town theo phtrcmg phap ke khai thuting xuyen.
Phuang phap xac djnh gia vj san phim de dang cuei nint Chi phi sin xuat kinh doanh der dang dugc top hqp thee

chi phi phat sinh thqc to cho Ong giai doan sin xuit trong day chuyen/tang Joni sin phin china hoar' thanh.

Dv phtmg giim gia hang tin kho duqc lip via thbi diim cu6i nam IA se chinh lath gift gia g6c caa hang ton kho
lam hon gia tri than ce the Mut hian duot.
2 12 . no sin c6 dinh, TM sin c6 djnh thug thi chinh vi Bit Ong san chin tu

Tai san co dinh hQru hinh, di sin c6 dinh ver hinh duqc ghi nhin ban du theo gia g6c. Trong qua trinh sir dung, tai
sin c6 dinh hau hinh, tit sin co dinh vb hinh duct ghi nhin theo nguyen gii, hao men lug ki vi gii tri con lett.
Khiu hao duqc nth Theo phuong phap Ming thing.
Tai sin c6 djnh thug tii chinh duqc ghi nhin nguyen gia theo gii tri hop 19 hoic gi6 tri Man tai cia khoin thanh
town lien thug t6i thiiu (Wm hqp gii trj hop 19 cao ton gia trj hien 10 dm khoin thanh win tiin thine t6i thilu)
Ong vai tic chi phi true tiip phit sinh ban diu lien quan din hos Ong MO tai chinh (khong bao gem that
GTGT). Trong qui trinh sir dung, tai sin c6 djnh thug tai chinh duct ghi nhin theo nguyen gii, hao min 11,914 vi
gii tri con lai. Khali hao con tai sin c6 djnh 'hue thi chinh duct trial) tin dr Mao thbi gian thug theo hop clang vi
tinh vao chi phi sin xuit, kinh doanh, dim bao thu heti dd von,

18

; so

A)


Tang Cann ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quin DEng Da, thanh phi Hi Ned

Rio cio tai chinh hop 'that
nam tii chinh kit thin ngay 31/12/2015

]Chau hao tii sin c6 djnh duqc trick theo phuong phip dubng thing vol thbi gian khan hao dupe uac tinh nhu sau:

• Nha ctia, vat kiln trite
- May mac, thiet bj
- Phuang tien yen tii
- Thiit bj van phOng
- Cie tii sin khac
- Quyin sir dung dat
• Phan mem quart 19

05 - 50 nam
03 - 20 nam
05 - 30 nam
03 - 10 nam
03 - 20 nam
08 - 50 nam
03 - 08 nam

Bat dOng sin diu to dime ghi nhin theo gii g6c.
Dti yid bat dem; san diu to cho thue hoot deng dime ghi 'than then nguyin gii, hao mon lup ki vi gii trj con Jul.
hong 46 khan hao duqc Well theo phuong phip dubng thing veri thbi gian khan hao duqc utc tinh nhu. saw
- Nha dm, vet kiln trot
- Quyin sir dung at

08 - 30 nam

50 ;tam

2.13. Chi phi tra Ulric

a

phit sinh lien quart din kit qui hoot dtmg sin xuat kinh doanh cia nhilu ky ki loan duce Inch tan
Cie chi phi
vao chi phi tra truac 46 phan 66 din vie kit qua hot Ong kinh doanh trong tic k9 ke town sau.
Viec tinh vi phan b6 chi phi vi twat dal hen vao chi phi sin xuat kinh doanh timg try' ki than duct can dr vao tfnh
chat, mac de ankg loaf chi phi di lira chon phuong phap vi tieu that phan bi km 19. Chi phi Irk truerc duqc phan
bit din vao chi phi san xuat kinh doanh theo phuong phip dubng thing.
Gil trj vi vi dia 19 mitt cac 16 (let duqc xic dinh theo Bien bin xic dinh gii trj doanh nghiep vi duce 80 C8ng
thuong phi duyet then Quyet djnh 3468/QD-BTC ngay 29 thing 06 nam 2010. Ting tong ty chua thue hien phan
b6 gii vi Iqi thi vj tri dja ly khi c6 phin h6a de bi Mt din den thue dat phat sinh then Ngbj dinh 189/2013/ND-CP
ngay 20 thing 11 Mm 2013 (xem Thuyet minh so 15).
Gia trj thuong hieu dutycLic dinh thee Bien bin xic djnh gii trj doanh nghiep vi duqc BO Cent thuong phe duyet
theo Quyet dinh 3468/QD-BTC ngiy 29 thing 06 nam 2010. Gia tri thucmg bleu duqc obit, ba vao chi phi sin xuat
kinh doanh trong thbi gian 10 nam ki tut khi Ting C8ng ty chinh than hoot deng dual hinh that Cans ty CS phin
can ca then quy djnh Oa Thing to so 138/2012/TT-BTC.
2.14. Cie khan nq phii tra
Cae khoin nq phii tra dirge then dal theo icy hon phii tra, deituqng phii tra, tool nguyen to phii tra va cac yin to
khic theo nhu tin cyan 19 cia Ting Ong ty.
2.15. Vay vi my phii tri thue tii chinh
Gil IA khan iw phii tra thue tai chinh la tong so tin phii Ira duce tinh bang gii trj hien tai dm khan thanh tan
an thud tai thiiu hoc gii (Ti hop 19 dm tai sin thue.
Cdc khan vay va ng phii tra thue tii chinh duct then clOi theo tang 461 tugng cho vay, timg khe trim vay nq va k9
hart phii iii caa cad khan vay, nq thue tai chinh. Tnrang hop vay, nq bang ngooi to thl thkrc hien theo ddi chi tint
theo nguyen te.
2.16. Chi phi di vay
Chi phi di vay duqc ghi nhan van chi phi sin xuat, kinh doanh tong nam khi phis sinh, Vir chi phi di vay lien quan
tut tiep din viec diu tu xiy dung hoec sin xuat tai sin 46 dang dime tinh vio gia trj cda tai san db (duct von hoi)
khi co du cat diiu kien quy dint) trong Chuin mut ki thin Viet Nam sit 16 "Chi phi di vay". Ngoti ra, d6i vtri
khoin vay rieng phut W viec xay dung tai san c6 dinh, bit ging sin eau tu, lai vay duqc van hia ki ci khi thbi
gian xy dung dueri 12 thing.
19

Trine Cone ty Thep Viet Nam - CTCP
S6 91 Lang Ho, quan Bang Da, thanh ph6 Ha Nei

Sao cio ell thrall hop nhit
nam tai chinh k& that new 31/12/2015

2.17 . Chi phi phii tri
Cie khoin phii tra cho hang Ma djch vy di nhan dupe tar ngubi bin boat di duqc cung cap cho ngutri mua trong
ky bao coo nhtmg thvc tE china chi tra vi tic khoin phii tra khic nhu: ten lucmg nghi phip, chi phi lai ten vay phii
tri...duqc ghi nhan vio chi phi sin auk kinh doanh cat ky bao do.
Viet ghi nhan tic khoin chi phi phii tri via chi phi sin xuat, kinh doanh trong nam dupe that hien theo nguyen tic
phi' kip gala doanh thu vi chi phi phit sinh trong nam. Cac khoin chi phi phii hi se. dupe quytt town vOl s6 chi phi
thin tE phit sinh. S6 chant' loch giOa s6 frith tnr6c va chi phi thus tE doge hohn nhap.
2.18. ac khoin dy phong phii tra
Cic khoin du phing phii tri chi duct° ghi nhan khi then man cis dieu kiln sau:
Tens CEng ty c6 nghia vy nq hien tai (nghta vu phip ly hoc nghia vy lien ddri) do kit quit td met sv kian dH
xiy ra;
- Sr gum sat ve nhemg ich kinh IA c6 the xiy ra din din via° yeu ceu phii thanh Loin nghia vy fly; vi
- Dina ra duqc mat trot tlnh ding tin cay tie gid trj cua nghia vy nq d6.
GUI Id dupc ghi nhan cda mat khoin dy phang phii tra la eid tri dupe uoc tinh hop 19 nhat v6 khoin tien se phii chi
de thanh loan nghia vy nq hien tai tai ngay kit thee nam tai chinh.
Chi thong !than chi phi Ban quan din khoin dv phting phii tra Mt lap ban deo mai dupe bin dip bing khoin du
ph6ng phii tra d6.

Dy phang phii tri duct ghi nhan vao chi phi sin xuAt kinh doanh cat% nam tai chinh. Khoan chink lath gitta se, dv
phi:mg phii tra da lap 6 dim Iii chinh trink chtra sir dyng het Ian hem so dg phang phii Ira lap 6 nam ban coo dutrc
hoan nhap ghi gum chi phi sin xuat, kinh doanh trong dm.
2.19 . Doanh tltu china that hien

Doanh thu china thvc hien gam doanh thu nhan flu& nhu: so tien cga khach hang da tra truest cho mdt hod° nhiEti
ki kE loin ve cho thug tai sin NA cat khoin doanh thu chin th at hien khie nhu: chink lath gida gii bin hang tri
chain, tra gop theo cam kit v6i gia bin tri lien ngay.
Doanh thu chin that hien duipc kat chuyin vies Doanh thu ban hang vi cung cep djch vy the° sE din duqc xic dinh
phd hop v6i timg kt kE loin.
2.20 . Von chit 36 lieu
V6n d iu to cut chi) sa het dupe ghi nhan theo s6 vin thvc g6p cua chit se, Mu.
Chenh lath dinh gia lai tai sin dupe phan anh trong cho trubng hop: khi co guy& dinh Gas Nha mart ve dinh gia lai
tai sin: khi thyt hien c6 phi') hda doanh nghiap Nha nude, vi cat trirtmg hop khSc theo guy dinh cua phip Wet.
Lqi nhuan sau thul china phan phei phin anh kit qui kinh doanh (Oh, 18) sau thug thu nhap doanh nghiep vi tinh
hinh phan chia Iqi nhuan ho0c xir 19 18 oda Timg ang ty. Viec phan phoi lot nhuan ducrc thvc hien khi Tang Citing
ty c6 1$ nhuan sau thut china phan phdi kheing vuqt qua mac lqi nhuan sau thuE chug phin phdi tren Bao coo tai
chinh hqp nhit sau khi da loai nir ant' hu?mg tin eat khoin lai do ghi nhan to giao dich mua gid re.Truting hgp In
co t6c, Igi nhuan cho chi se Mtn qua mac sE Igi nhuan sau thuE chug phan ph6i dings ghi nhan nhu trutng hqp
glom von g6p. Lai nhuan sau thug china pub phdi t6 the duqc chic cho cat nha diu to dya ten t9 le g6p von sau
khi duct Dai hOi co ding phi duyat vi sau khi di trIch lap cat guy theo Dieu 11 T6ng C8ng ty vi cat quy dinh cua
phip ludt Vial Nam.
CO tic phii tra cho tic cd ding dupe ghi nhan la khoin phii tri trong Bing Can d6i kE tom cda Tong ang ty sau
khi co thong bao chic c6 rim tin WA clang Quin tri Tong ang ty vi thong bio ngay chat quyEn nhan co tic can
Trung tam Lou k9 chung khoin Viet Nam.

20


Tang Ong ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quen DEng Da, thanh phi Ha Nei

Sao can tai chinh hop nhit
tam till chinh kit then ngay 31/12/2015

2.21 . Doanh thu
Doanh thu ban hang
Doanh thu John hang duct ghi nh$n khi clang theft theta min cat diet kien sau:
Phan Ian rtii ro vi Iii Ich gin Han voj quyen set hgu sin pharn Mac hang h6a di duce chuyan giao cho neuen
mua;
Tong Cong ty khang con nim gia quyen quart IY hang Ma nhu nguti set Mu hang Ma Mac quyen kik, scat
hang hda;
Doanh thu duck xac djnh ruing di chic chin;
Tang Con ty de thu duck boat se thu duge loi Ich kink to to giao dick ban hang;
Xac djnh duce chi phi lien quan din giao djch ban hang.
ili
61
141%

Doanh Mu cung coo djch vu
Doanh thu cung cap dial vv duct ghi nhen khi ding thbi theta man can diets kien sau:
- Doanh thu duck )(tic djnh tucmg di chic chin;
CO Ida 'tang thu duck kri kb kink t6 tt7 giao dich cung cap dick NT 46;
Mc djnh duqc phin ding viec a hoan think vao ngay lap Bing can di ice roan;
Xac djnh duct chi phi phat sinh cho giao djch va chi phi de Man thanh giao eh cung Gip djch vy 86.
Phan cling viec cung cap dich vy dH hoar; thanh duo° Mc djnh theo phutmg phap danh gia ding viec hoan thanh.
Doanh thu hoot d5ng tai chink
Doanh thu Oat sinh tQ tian lai, tian ban quyen, c6 tat, Iai nhu$n dugc chia vi cic khoan doanh thu hoot clang di
chinh khac duck ghi nh$n khi theft min clang thbi hai (2) diet, kien sau:
▪ Cd kM fling thu duce lqi ich kink tE lir giao d itch da;
- Doanh thu ducrc xac djnh strong di chic chin.
CO tire, Igi nhuen duck chia duck ghi nhen khi Tong Cong ty duce quyin thin c6 tire hoc duct quyen nhen lqi
nhu$n lir viec g6p van.
Co phiau thubng hay co tac era bing co phieu: Khan ghi nhen khoan thu nhip khi quyen ducc than c6 phieu
than hay co tirc bang co phitu duck xic lap, s6 lac g co phieu thuong hay co tire bing c6 phiEu nhen duct

thuyEt mink nen Bao cao tai chin') hop that ed lien quan.
2.22. Cac khoan giam tra doanh thu
Cac khoin gam era doanh thu ban hang, cung cap djch vy phat sinh nong nam gam: ChiEt kith] thuong mai, &Am
gia hung ban va hang ban hi era lai.
Cac khan chiet khau thtrong mai, giam gia hang ban, hang ban bj tra lai phat sinh cimg ky lieu thu sin pham, hang
h6a djch vu duck diau chinh giam doanh thu ctia ky phat sinh. Throng hop sin phim, hang hoa, djch vy 41 tieu thy
ta cic ky truerc, din ky sau mei phatt sinh cac khoan gjam tn doanh thu thi duct ghi giam doanh thu theo nguyen
tic: nEu phat sinh trucde thin diam phat lath Sao cao tai chinh hop obit thi ghi giam doanh thu tren Bio cao tai
chinh hop nhit cira ky lip bao cao (ky nude), va net, phat sinh sau thbi diEm ph& hanh Bac cao tai chinh hop nhat
thi ghi giam doanh thu cam ky ph& sinh (ky sau).
2.23 . Gil van hang ban
Cid von hang ban trong tam duck ghi nhen pita hop voi doanh thu phat sinh trong nam va dam bio win the nguyen
tic then trong. Cic muting hop hao but vet to hang hem vugt djnh mac, chi phi vuot djnh mac binh thtrong, hang ton
kho bj tat mit sau khi di trir di phin nth nhiem con tip thE, ca nhin c6 lien quan,... duck ghi nhen day da, kjp
rhea vao gia von hang ban trong nsm.

21


Tong Cong ty Thep Viet Nam - CTCP
S6 91 Ling Ha, quail Deng Da, than!) ph6 Ha Nei

Bio cao Lai chinh hqp nhat
nSm tai chinh kit that ngay 31/17J2015

2.24 . Chi phi tai chink
Cie khoin chi phi dtrqc ghi nhen vao chi phi tii chinh gem:
- Chi phi hoac tic khoin 16 lien quan din cic boat deng din to tai chinh;
- Chi phi di vay yen;
- Cie khoin 16 do thanh ty, chuyin nhuong thing khoin ngin Mtn, chi phi giao dick ban thing khoin;

- Dg phbng giant gii thing khoin kinh doanh, dg phOng ten Mit dlu iv vao don vi khic, khoin lb phit sinh khi
ban ngoai te,15 ty gib hid doii...
Cic khoin tren duce ghi nheat theo tang se phit sinh tong nom, khemg be trir vol doanh thu host dOng tai chinh.
2.25. That thu Step doanh nghiep
a) Tai sin thug thu nhap hart lai va Thue thu nhap hoan lai phai tri
Tii sin thin thu nhap hoan 1$ (lucre sac dinh dui tren tang cherth Itch tom tiled duce khan trir va gii tri dine khan
trir chuyin sang nam sau cis cat khoin ib tinh Mu& vi uu dai thus chua se dung. Thue thu nhap hob lai phii tit
dime xic dinh dva tren tic khoin chenh Itch tam thbi chiu thug.
Tai sin thug TNDN Man lai va Thut thu nhap hoan lai phai tra duqc xic dinh theo thui suit thui TNDN hien hanh,
dua tren tic mac thui suit va Wit thug e6 hitu lvc vat, ngay kit thee nam tai chinh.
b) Chi phi thui TNDN hien hanh vi Chi phi thug TNDN hob !al
Chi phi ;hut TNDN hien hanh duct xic dinh ten ea so thu nhap chiu thui trong nam vi thut suit thui TNDN
trong nam hien hank.
Chi phf thui TNDN hoan lai duce xic dinh tren ca sa $6 chinh Itch tam then dime khau tre, sa chenh Itch tarn this'
chin thut vi thug sat thug TNDN.
KhOng be tre chi phi thui TNDN hien hanh vol chi phi thee TNDN hoan lai.
2.26 . ale ben lien quan

a

dei vol ben kia trong
Cic ben duqc coi la lien quan neu ben de co khi 'tang kiln sok hoac ce inh huemg ding
vitt ra guy& dinh ve cic chinh sich iii chinh va host Ong. Cic ben lien quan cda Tong Ong ty bao gem:
Cie doanh nghitp trot dap hay gian tiep qua mOt hoac Mau (rung gian, co quyen kiem soit Tong Cong ty
hoac chit) str kiln soit caa Tang Cong ty, hoac ding chung str kiln scat veri Tang C8ng ty, bao gam ci c8ng
ty me, tong ty con IA can ty lien kit;
Cie ci nhSn true tiep hoac On tilt) nem guy& bib guy& coa Tang Con ty ma co anh huemg dingki elei voi
Ting Clang ty, nhang nhfin str quan 19 chi) chat cea Tong Cong ty, nheng thanh Ain mat thiet trong gia dinh
caa cic ci thin nay;
Cic doanh nghiep do tic ci nhin neu tren nam true nip hoac gian tiep phan quan trong guy& bleu quyet hoec

co anh Wong ding ke fed 'ling Cong ty.
Trong vitt xem xet ring mai quan he elm de ben lien quan de phis vy eho vitt lap vi trinh bay Bios cio tai chinh
Irgp nhit, Tang Cong ty chi y Mei bin chat tin mai quan he hon iii hlnh tinit phip ly da cat quan he 66.

22


Ting flag ty Thep Viet Nam - CTCP
36 91 Lang Ha, qu5n Ding Da, thanh phe Ha NOi
3

Da° cao tat chinh hpp nItnt

nam tai chinh ket thtic ngay 3:1127.015

. TIEN VA CAC KHOAN T1LTONG WONG TIEN
31/12/2015
VND

01/01/2015
VND

7.318.240.321
628.391.118.664
897.664.117.811

9.930.771.075
1.127.286.642.491
229.452.886.813

1.533.373.476.796

1.366.670.300.379

Tiin mit
Tien giri ngan hang kh8ng k9 ban
Cie khoin tucmg throng den

Tat ngiy 31/12/2015, tic khoin ttrong throng tiro la tiin gui c6 1c9 hart tir 1 thing din 3 thing dtrqc gui tai cic
ngan hing thtrang mai veal 15i suit th. 4 %/nem din 8%/ntim.

4 . CAC IGIOAN DALT TIT TAI CHINH
a) au Ur nim giir din nghy dio han
31/12/2015
Gia trj km 19
Gia g6c
VND
VND
Diu ttr ngin ban
Tien girl co ky han
Diu ttr via CEng ty TNHH
SOJITZ Viet Nam
Diu ttr dii ban
Tien girl co k9 han

01/01/2015
Gii trj hop!,
Gin g6c
VND
VND

81.734.595.022
76.934.595.022
4.800.000.000

81.734.595.022
76.934.595.022
4.800.000.000

29.847.081.750
29.847.081.750

29.847.081.750
29.847.081.750

5.000.000.000
5.000.000.000

5.000.000.000
5.000.000.000

48.826.206.908
48.826.206.908

48.826.206.908
48.826.206.908

86.734.595.022

86.734.595.022

78.673.288.658

78.673.288.658

23


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