VNSTEEL BCTC Hop Nhat Giua Nien Do 2016 signed

BAO CAO TAI CHINH HOP NHAT
GIOIA MEN DO
TONG LONG TY THEP MET NAM - CTCP
Cho It9 ke toan tU ngay 01/01/2016 d6n 30/06/2016
(da &Ivo soat xet)

Digitally signed by
TNG
TNG CÔNG TY
CÔNG TY THÉP VIT NAM
THÉP VIT CTCP
Date: 2016.08.30
NAM CTCP 18:29:07 +07:00


TONG CONG TY THEP VIET NAM - CTCP

S6 91 Ling Ha, quin D6ng Da, thanh phi HA NOi

NQI DUNG
Trang
BAo cao ctia Ban Ting GiAnt dec

02-04

Bao cap soffit xet tilting tin tai chfnh hop nhat gifts Men 0

05-06

Bdo cdo tai chinh hop nil& giaa nien dq da duac soat xet

07-53

Bang can d6i ke toan hop nhet gift nib) 0

07-09

Bao cdo ket quA boat Ong kinh doanh hqp nhat gitla nien db

10

Bao cio ltru chuyen lien te hop nhat gitta nien d4

11-12

Thuyit mirth Bao cao tai chink hop nhat

13-53 co. •:14

Phu lac 1: Vay ngen han ngan hang

nien

54.63 \ 4, \


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quirt Ding Da, thank ph6 HA Nei

BAO cAo CUA BAN TONG GUM DOC
Ban T6ng GiAm d6c Tong Cong ty Thep Viet Nam - CTCP (sau day g9i tit la "T6ng CEng ty") trine bay Sao cAo cart

mink va Bits cAo tai chinh hcm tthit giita nien dO cua T6ng CEng ty cho ky Ice town tfr ngay 01/01/2016 din 30/06/2016.
TONG CONG TY
Tang Cong ty Thep Viet Nam • CTCP la doanh nghiep NM nate duce thank lap theo Quyet dish so 255/TTg ngay
29/04/1995 va Quyet djnh so 267/2006/Q1D-TTg ngay 23/11/2006 nth Thu Thong Chink Phu vO viec thank lap Tong
C6ng ty Thep Viet Nam. T6ng Gong ty Thep Viet Nam chink thac hoot dOng theo mO kink Ceng ty Mg - COng ty con
ke fir ngay 01/07/2007.
Tong Cling ty duce chuyen d6i tit doanh nghith nha ntrerc sang Cdng ty co phin theo Quyet djnh s6 552/QD-TTg ngay
18/0412011 aia Thu ttremg Chinn phi) vii vies phi duyet phtrong an phin has T6ng C.6ng ty Thep Viet Nam, T6ng
CBng ty Thep Viet Nam - CTCP chink thfrc chuyen sang host dOng duel Kink tide C8ng ty c6
phin to ngay
01/10/2011 theo Giiy chring nhan dAng ky doanh nghith T6ng C6ng ty c6 phin s6 0100100047 do SU Ke hi:4th WI
Diu to Thank ph6 Ha N4i cap, thay doi lin tar 8 ngly 12/06/2015.

a

Try so chink cua T6ng Cling ty duce dat toi: SO 91 Lang Ha, qu$n D6ng Da, thank ph6 HA NOL
HQI BONG QUAN Tilt, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien cua HOi &mg qufin trj tong ky va tai ngay lap bao cao nay bao
Ong Dang ThUc Khang

Chu tich

Ong Nghi6m Xuan Da

Oy vien

Ong Nguyen Elk Hits

Oy vien

BO nhiem ngay 25/04/2016

Ong Nguyen VAn Toan

Oy vim

138 nhiem nay 25/04/2016

Ong Dinh VAn Tam

Oy vim

B6 nhiem new 25/04/2016

Ong va BA On

Ely vim

Mien nhiem ngay 25/04/2016

vi6n

mien nhiem ngay 25/04/2016

Oy vim

Mien nhiem ngay 25/04/2016

Ong Nguyen Minh XuAn
Ong Bid Van Hang

Cac Minh vi6n ctia Ban T6ng Giam d6c d8 diet! hanh T6ng Cong ty tong ky va tai ngay lap bao dm nay bao g6m:

Ong Nghiem Xuan fla
Ong Nguyen Trims Khoi

Ph6 T6ng Giam dot

Ong Vu BA On

Ph6 Tong Gam doe

Ong Trin Tit Thing

PM Tong Giam dim

Ong Ttinh Khoi Nguyen

Ph6 T6ng Giam d6c

B6 nhiem ngay 12/05/2016

Ong Nguyen Van Toth

Phd T6ng Giam d6c

Mien nhiem ngay 25/04/2016

Tong Giarnd6c

2


TONG CONG TY THEP VIET NAM - CTCP
SO 91 Lang H. quart Deng Da, thanh ph6 Ha Nei
Cac thAnh vien oft Ban Kiem soat bao

Ong Trait TuAn Dung

Truing ban

B6 nhiem ngay 25/04/2016

Ong Nguyen Tien Thing

Tnremg ban

Mien nhiem nfly 25/04/2016

Ong Nguyen Van Trang

Thanh vien

Ong VO Dim Manh

Thanh vien

B8 nhiem ngay 25/04/2016

Ba Nguyen Thi Nguyen

Thank vien

B6 nhiem ngity 25/0412016

Ba Nguyen Le Minh Tarn

Thanh vien

Ba nhiem ngay 25/0412016

Da Van Ctrang

Thanh vien

Mi8n nhiem ngay 25/04/2016

Ong De Hieti Thuft

Thanh vien

Mien nhiem ngay 25/04/2016

Ong Tran Minh Binh

Thank vien

Mien nhiem ngay 25/04:2016

Ong

KIEM TOAN VIEN
CEng ty TNHH Hang Klein toil" AASC da thqc hien soat xet cac Bap cao tai chinh hop nhat gift nien de cho Tang
ang ty.

LONG BO TRACH NHIEM CCIA BAN TONG GIAM DOC DOI VO1 BAO CAO TAI CHINH HOP NHAT
GIILIA MEN DO
Ban Tang Giam den Tang Cong ty chit' teach nhiem ve vitt lap Bao cao tai chinh hop nhAt gift nien (10 phan anti
trung Ow, hqp 19 tinh hinh tai chinh, kit qua hoat (tang kink doanh va tinh hinh kin chuyin den to ala Tang ang ty
trong ky. Trong qua trial) lap Bao cao tai chinh hcm nhat giOa nien do, Ban Tang Giam dot Tang Cong ty cam kit da
tuan thit cac yeti cau sau:
Xay dung va duy tri kiem sok nOi b0 ma Ban Tang Giant clac va Ban quan trj Tang C6ng ty xic dinh la can thiet
di dim bao cho viec lop va trinh bay Elio cao tai chinh hop nhat gifra nien de khang can sai sat trong >eft do gian
lin hoac do nham len;
Lua cher) cat chink sach ke toan thich hop va ap dung cac chiral sack nay met each that quail;
Dira ra cac dank gia va dtr dean hop 19 va than rim;
Neu r6 cac chuan mut k@ toan duqc Ap dung co dtrqc tuft thil hay khan& co nhfing ap dung sai tech tong yeu
din mac can phai tong be va giai thick trong BA° cao tai chink hop al& gitra nien de hay khong;
Lap va With bay cac Bao cao tai chfnh hop nhAt gift nien de teen ca so tuft the cac ChuAn mut ke toan, Chi da
ki loan doanh nghiep Viet Nam va cac quy dinh phdp 19 co lien quan din viec lap va trinh bay Ilk cao tai chinh
hop nhAt gift nien d0;
Lap cac Ban cap tai chink hop nhat gifra nien do Oa teen ca set boat dOng kink doanh lien tuc, trir truang hap
khOng the cho rang Tang Cong ty se tiep lye host deng kink doanh.
Ban Tang Clam dm Tang COng ty dam bao rang cac só ke toan duqc luu gifr a phan anti tinh WI) tai chink eft Tang
ang ty, vai mtrc do trung thus, hop 19 tai bat dr thai diem nao va dam bao rang Sao eft tai chinh hop nhat gifta nien
do man thtl cac quy djnh hien hinh cOa Nha nuem. Ding thtri co teach nhiem trong viec bito dam an toan tai sin ctia
Tang CEng ty va that bran cac bin phip thich hcm ngan than, phat hien cac hash vi gian I4n va cac vi pham khac.
Ban TOng Giam (lac Tang ang ty cam ket ring Bao do lei chink hop nhAt gifra nien de da phan Anti trung thqc va
1191519 tinh hinh tai chinh dm Tang Cong ty tai Choi diim ngay 30 thing 06 nam 2016, kit qua hoot (tang kink doanh va
tlnh hinh kin chuyen den 63 cho ky Ice toan 06 [hang kit thilc ding ngay, phO hop veri Chuan muc ke wan, Chi: dO ki

wan doanh nghiep Viet Nam va tuan the cac quy dinh phap 19 c6 lien quan din viec lOp va trinh bay Bao oft tai chinh
hop nhat gift nien do.

)5
,

S


TONG LANG TY THEP VIET NAM - CTCP
So 91 Ling Ha, guan Dang Da, thanh phi) Ha NOi
Cam kit khic
Ban Tang Clam clac cam kit rang Tang ang ty Ichong vi pham nghia vit cong ha thong tin theo guy djnh tai Th8ng cu
sB 155/2015/TT-BTC ngay 06 thing 10 nam 2015 dm 136 Tai chink hulang clan ve vicc cong ha thong tin wen thi
turemg chfrng khoan.
may mat Ban Tang Clam dac

Ha NOi, nay 15 tilting 08 nam 2016

;AN

4


t'aasc
Si: 1887/2016:13C.KTIC-A A SC.KT2

BAO CAO SOAT XET THONG TIN TAI CH1NH HOP NHAT
GIOIA MEN DO
KIM girl:

Qu9 C6 dOng, }lei ding quail tri va Ban Tang Giant dac
Tang COng ty Thep Viet Nam - CTCP

Ching lei da soat xet Bao cao tai chinh hop Mat &Oa nien d0 kiln theo ctia Tang COng ty Thep Viet Nam - CTCP
dupe lap ngay 15 thing 08 nam 2016, t6 trang 07 den trang 63, bao gam: Bang can dai kE toan hop nhat giaa nien
de col ngay 30 Mang 06 Mm 2016, Bao ado kit qua boat dOng kink doanh hop Mit gitra nien de, Bao cao km
chuyEn den t hop nhat giia nien d0 cho Ity kE toan 06 thing kat (hilt cling ngay va Thuyet minh bao cao tai chinh
hop nhit giia nien det.
Trich nhifm ctia Ban Tong Gam MSc
Ban Tang Giam dac Tang COng ty chiu nth nhiem ve viec lap va trinh bay trung thvc va hop 19 Bao cao tai chinh
hop nhat gitta nien dO cia Tang COng ty theo Chuan mut kE wan, Chi: dp ke toan doanh nghiep Viet Nam vA cac
quy djnh phap ly c6 lien quan den vile lop vA Utah bay Bao cao tai chinh hop nhat gift nien dO vA chits nth
nhiem ye kiem soat nOi b0 ma Ban Tang Giam d6c xac djnh la can thiit di dim bao cho viec lap va trinh bay Bao
cao tai chinh hop Mit gitta nien de)* khOng to sal set Wong yen do gian len hoac !them Ian.

•

0, 1

Trach nhiem cua Klein toilet vien
Track nhlem can chting tOi la dtra ra kat loan ve Bao cao tai chink hop Mat gifta nien do dun tren kat qua soat
cua chfing tOi. Ching 161 aa thyc hien can vita soat xet theo Chutut moc Viet Nam ye hop dans dich vit soat xet
s6 2410 — Soil xet thong tin tai chinh giia nien dO do kiem toan vitt ac lap aft don vi thtrc hien.
COng viec soat xet thong tin tai chinh hop nhit giOa nien dO bao gem viec thyc hien cat cuOc phang van, chit yen
phang van nhttng ngtrii chiu trach nhiem ve cat vin de tal chinh ke Man, va thyc hien thi toe phan tich VA CAC
the tpc soar xet khic. Men cueic soil xet ye to bin c6 phom vi hap hon Wit cuOc kiem loan duqc thyc hien theo cac
chuan moc kiim loin Viet Nam va do way khOng cho phap chi:mg tai dat duqc so dam bao rang thing tee se nhin
Wet duqc tat ca cac vin
trang yeu c6 the duor phat hien yang met cmjc kiem man. Theo 45, chi:mg tai khOng

dim ray kien kiem

a

Kit hiOn tea kiim twin vien
Can car wen kit qui sofa xet cua chtmg UM, ching tai khOng they c6 van de gl khien ching t61 cho rang Bao cao tai
chinh hop nhat gift nien dO dinh kem khOng phan doh trung Moe va hop 19 nen tic khia cash trang yeti firth hinh
tai chinh dm Tang Cong ty 'Thep Viet Nam - CTCP tai ngAy 30 thing 06 nam 2016, vi kit qua hoot dOng kink
doanh vA ltru chuyEn tien t0 cis COng ty cho kir ke toan 06 thing kat thic cOng ngay, phi hop vei Chan mtrc va
Che de kE toan doanh nghiep Viet Nam va cac quy djnh phap 19 c6 lien quan den viec lap va trinh bay Ban can tai
chinh hop nhit glen nien do.
Van cla cdn nhan myth
(I) Tang Gang ty da hoAn thanh bao cap guy& loan ce phan hen va trinh BO COng thuong tham djnh. Din WA diem
phat hanh bao cao nay, 130 COng thuong chum phe duyet quyet man ca phan hes vi xac djnh phan van Nhi mere tai
thtri diem chuyEn sang ding ty ca phan do cac vuerng mac ve dat dai khi co phan hea chin duce xir 19. V1 vay, Bao
cao tai WA hop nhat giOa nien dq aim Tang Ong ty c6 the se *hay dal saulthi dupe phe duyft quyet toan ca phan
boa tai ngay 30 thing 09 nam 2011 (chi tie( tai Thuyet minh so 36).
T: (84) 4 3824 1990 I F: (84) 4 3825 3973 I 1 le Phung Hieu. Hanoi. Vietnam

HANG lagm TOAN AASC
S

A mambas. of II It international


(2) Tai ngay 30/06/2016, Tong Cong ty dang ghi Man tang tai sin v8 birth la quyin set dung 07 18 dit va tang nq
phai tra ngSn sach nhh mac theo kit quo zit djnh gia trj doanh nghiep de c6 phin hoa lh 603.855329.103 dans.
Trong do, Tang ang ty di xin thay dal phucmg an sir dung dit nY giao a sang dine dist thbi hen 50 nam cho 03 18
dot va di duce BO Cong throng shat trf phucmg an. Toon b¢ can 16 dit van dang tra tien thug die hang nate. Do d6,
gia rri cac 10 dit nay va se phai tra ngAn sick nhh natio c6 the thay dal khi Tong Cong ty thtrc hien xong tic thit tpe

chuyen dal va quyit town co phin h6a (chi fiat tai Thuyet minh s6 12).
(3) LO dot tai Khu 48 thj Bic - phwang Nguyen Du - TP.HA nth duce danh gid gia trj quyin so' dung Mit vi tang
von nhit mutt tai thbi diem xic djnh gat trj doanh nghiep 111 109,834.560.000 (tang. UBND tinh Ha Tinh di ban
Muth Quyet djnh so 729/QD-UBND ngtty 18/03/2012 ve vice thu hal 16 dot nay. Tang C6ng ty di kiln nghi veri BO
Cong thuong blo coo Chant pha de glom tra van nha nuerc d6i yeti gia trj quyin sir dung dit caa 18 dit nay tai thbi
diem quyet loin co phin Ma. Din thbi diem 30/06/2016, Tang ang ty chua nhan dungy kiln chi dao cue Be
Cong throng va Chfnh Phi) ye van di nay, do d6 chtra thug hien bit k9 (lieu chinh ntto lien quan den yin de nay
(chi tilt tai Thuyet mink so 12).
(4) Tang Cons ty di bao nao va kiln nghj cac w quan them quyin vi vice giant trir gia trj lqi the vi trf dja ly s6
tien 159.546.512.160 clang (bao gam tea Tang Cong ty la 85.468.095.000 dang, Cong ty con C8ng ty TNHH
MTV Thep Mien Nam là 45.745.781.844 clang, C6ng ty con Cong ty TNHH MTV Thep Tim lh Phu my la
28332.635.316 dang) khoi gia trj van nhl mite nen Tang cling ty chua time hien be wit gii trj 1$ the My vai thin
thug Qat phat sinh trong k9 do Tang Cting ty van nem tan thug dit hang nam. Trong d6, gift trj Iqi the vi tri dja ly
Ma 18 Qat net 67 dutmg Ng8 Quyen, Hai Phbng di c6 Quyet djnh thu hal cite UBND thanh pha Hai Ph&ng lir nam
2014 la 24.052.770.000 den va gia trj lqi the vi tri dja If caa 18 dot tai Khu cOng nghiep Phii M9 1, BA Rja —
Vfing Tau yeti sa tien 28.332.635.316 dang !thong c6 Icha nang bu tra vii tien thug dot do hcm dang ky kit vii Ban
quan 19 Kim con& nghiep Phu My 1 (chi flit tai Thu* minh s6 14).
(5) Theo phuong in Lai ciu true Tang Cong ty Thep Viet Nam - CTCP duce BO Cons thirong phi duyet, ang ty
Thep Mien Nam VI Cons ty Thep Tam La Phu Mq - trim thuOc Tang Cong ty di duct deb di chuyen doi Minh
Ong ty TNHH MTV 100% van caa Tang Ong ty. Tang Cdng ty di ghi then gii trj tai sin, ding na eta hal C6ng
ty nay theo kit qui danh gia tai va theo dot chinh tech 6 khan mut Chinh tech danh gia lei tai san. Gia tri tai san
dirge danh gill tang 6 C6ng ty Thep Mien Nam là: 13.165.908.818 clang; dirge chinh gift Om a Cong ty 'Thep Tim
Li Phu My 4,535.598.357 dorm. Tang Cong ty di co Cang van xin y kiln BO TM chink de ce phacmg in xa ly
khoan dAnh gia fly, tuy nhien den MCI diem nay van chua nhan dirge tra Wi ta BO TM chink (chi tilt Thuyit mink
so 21).
(6) Ging ty CO phin Thep Tim Mien Nam di bj thu hai giay phep diu ter theo quyet djnh s6 29/QD.BQL-DT ngby
11/03/2014 vi dang Mut hien can the tut giai the thee quy dinh ctla phip IS Do vey, Ong ty nay bi bat wfr khOi
vice hqp Mat Bao do tat chfrah gian Men dO caa Tang an% ty (chi tilt tat Thuyet mink s6 1 va 36).
(7) C8ng ty CO phin Gang that) Thai Nguyen dang then kind Du An "Chi too va mer rOng san xuat Cong ty Gang
thep Thai Nguyen - giai doan 2" vii bang chi phi dau to toil, du in theo du tam ban dim la 3.843,67 ti Clang va du

man dieu chinh di dune phi duyet là 8.104,91 ty dang. Du in dam Irian khai that hien ttr nlm 2007, tuy nhien
den thbi diem hien tai cic hang min chinh dui du an van chua hoan Minh. (Xem thuyet minh so 36).
Kit Nan caa Kiem win via nen tren khdrig bi anh hitting btri cic van de can nhan mash nay.
ty TNHH Hang Kiem toin AASC
GONG TY

1;g- Cri,EM 411
2
ttial KIEM 70i
AASC t•5
vrt

.

Nguyen Thanh Tang
PM Tang Giam darkri
Gay ch(mg nhan ding Icy hanh nghe kiem town
SS: 0063-2013-002-1
Hd N6i, nay 29 Mang 08 nom 2016
6

CONK
311t111t1
KIE
AA


TONG CONG TY THEP VIET YAM - CTCP
SO 91 Ling Ho, quits Ding Da, thank ph6 Ha Ned

Bio coo t6i chink kip tthit gifra then dO
Cho 10

toan *ugly 01/01/2016 din 30/06/2016

BANG CAN Den ICE TOAN HOP NHAT Gin MEN DO
TO new 30 hating 06 nom 2016

Mil TAI SAN
so

Thuyet
minh

01/01,2016

5.687.498.049.698

4.958.339.471.018

VND

100

A. TAI SAN NGAN HAN

110
III
112

I. Tien vi clic khoin twat% dtrang tan
I. Tien
2. Cac khoin mong &rung tien

3

1.593.395.419.805
850.387.655.497
743.007.764.308

1.533.373.476.796
635.709.358.985
897.664.117.811

120
123

II. Diu ttr tii chink ngin hon
1. Diu to nim gift dtn ngiy deo ban

4

140.739.876.114
140.739.876.114

81.734595.022
81.734.595.022

130
131

132
135
136
137
139

III. Cac khoin phai thu ngen hon
1. Phii thu ngin hap °Oa khach hang
2. Tra fru& cho ngtrbi ban nein ban
3. Phai thu ve cho vay nun hp
4. Phil thu ngin ban 'chic
5. Dv phtmg phai thu ngin hot kh6 461
6. TM sin Thiel] chit mi ly

1.879.882.496.388
1.599.580.534.852
144.263.185.563
29.000.000.000
270.615.118.879
(163.727.012.679)
150.669.773

1.627.945.407.103
1.426.741.092.900
89.919.482.324
24.000.000.000
212.231.895.142
(124.947.063.263)

1.901.400.099.406

1.959.691.141.593
(58.291.042.187)

1.471.878.459.268
1.530.076.543.019
(58.198.083.751)

172.080.157.985
47.550.353.666
103.175.424.039
21.354.380.280

243.407.532.829
26.902.108.871
198.434.544.548
18.070.879.410

8.565.370.861.666

8.762.160.974.516

6

5.026.054.000
5.026.054.000

5.436.550.651
5.436.550.651

10

3.725.493.053.817
2.791.622.911.420

3.914.531342.521
2.981.477.467.975

7.357.143.628.478

7.351.527.331.558
(4.370.049.863.583)

5

6

140 IV. Hang ten kho
141 I. Hang tem kho
149 2. Dv pheng giant gia hang ton kho

I

30/06/2016
VND

8

150 V. Tai sin ngin bon khac
151 1. Chi phi tri nu& ngin bon
152 2. nue gia tri gia sing dirgc khiu trir

153 3. Thue vi cic khoin !chic phii thu 1\91i nubs
200

14
16

B. TAI SAN DA1 HAN

210 1. Clic khoin phii thu dii bon
216 1. Phai thu dai hart khac
220
221

H. Tel sin c6 djoh
1. TM sin co dinh him hinh

222

-

Nguyen ski

223

-

GM trj hat mon luy ki

224

2. Tai sin co dinh thus tai chInh

31.406.799.596

32.765.163.704

225

-

Nguyen gi6

40.750.923.371

40.750.923.371

226

-

GM rrj hao mon 1u37 ki

(9.344.123.775)

(7.985.759.667)

227

3. Tii sin c6 dinh vo hInh

228

-

Nguyen gia

229

-

G1614 hat mon 1u37

(4.565.520.717.058)

11

12

ki

1
7

902.463.342.801

900.288.710.842

911.884.636.695
(9.421.293.894)

911.444.636.695
(11.155.925.853)

I IDA

S>)


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quell Hong Da, thank ph6 Hi Nal

No ego till chink hop nhit gifra nien dp
Cho k9 ke wan ttt ngay 01/01/2016 d6n 30/06/2016

BANG CAN DOI Kt TOAN HOP NHAT GIOIA MEN DO
230 III. Bit dl)ng sin din tu.
231 - Nguyen Oa
232 - Gia trj hao man 1119 ke
240
242

Tot nply 30 thing 06 him 2016
(dip theo)
13
107.571.085.923
146.942.091.580
(39.371.005.657)

IV. Till sin der dang dii ban
1. Chi phi sly dung co bin des dang

9

250 V. oh to Chi chinh dai ban
251 1. Diu ttr vim tong ty con
252 2. Diu to vio c8ng ty lien doanh, lien kit
253 3. Diu to gap von vio don vi khac
254 4. Dv phong slam gia (tau to tai chinh dai hart
255 5. Diu to nim gitt den ngay dao hip

4

260 VI. Tii sin dai him khic
261 1. Chi ph( tit truac dal han
262 2. TM sin thug thu nhip hoin lai
269 3. Lqi the thuong mai

I

14
31.a

270 TONG CONG TAI SAN
MA
s6

I

L NongAnban
I. Phai tra ngubi ban ngin han

2. Ngtrai mua tra din trinftc ngin han
3. Thue vii cat khoan phai nOp Nha nubs
4. Phai tra ngueri lao dOng
5. Chi ph( phii Ira ngin han
6. Doanh thu chua thvc hien ngin han
7. Phil tea ngin han khac
8. Vay va no thug tai chinh ngin han
9. Dv phong phai tra ngin han
10. Quy, khen thuang, phut kri

15
16
17
18
19
20

330 IL Nodal Nan
336 1. Doanh thu chtra thvc hien dai han
337 2. Phil tra dii han khac
338 3. Vay vi no thug tii chinh dai han
341 4. Thu& thu nh(ip hoist lai phi' tril

18
19
31.6

I

I

8

I

23.143.002.061
23.143.002.061

7.599.183.954
7.599.183.954

4.387.714.443.589
28.019.682.908
3.959.192.651.194
458.184.572.088
(57.682.462.601)

4.383.405.290.526
28.019.682.908
3.951.728.970.085
458.184.572.088
(59.527.934.555)
5.000.000.000

316.423.222.276
316.026.275.047
396.947.229

340.849.572.410
337.244.717.997
1.152.556.432

2.452.297.981

14.252.868.911.364

13.720.500.445.534

NGUON VON

300 C. NI/ PHAI TRA
310
311
312
313
314
315
318
319
320
321
322

110.339.034.454
145.463.787.768
(35.124.753.314)

7.101.807.784.861

6.973.945.369.219\

6.451.365.553.923

727.072.442.964
43.060.737.348
60.754.711.478
105.158.450.799
166.559.685.752
1.212.047.107
524.888.929.399
4.675.800.589.605
83 .270.674.886
63.587.284.585

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

650.442.230.938
749.980.159
626.761.479.629
13.479.368.862
9.451.402.288

651.173.852.123

705.907.799
626.318.583.038
15.357.868.862
8.791.492.424


I
TONG CONG TY THEP VIETNAMM - CTCP
S6 91 Lang Ha, qu$n Ding Da, thinh phd Ha 1401

Ban can tai chink hop nhit gifts nien d0
Cho lc, kt town a7n*01/01/2016 din 30/06+2016

BANG CAN DOI It TOAN HOP WHAT GITTA MEN DO
I

To nifty 30 thdng 06 nom 2016
(flip theo)

MA

I

s6
400

I

I

I

I

410
411
411a
414
416
417
418
420
421
421a
421b
429

Th uyit
mink

NGUON VON
D. VON crib SO I-101.1
I. Von the sfr hfru
I. V6n gbp dm chi' se heu
Co phi& phi; thong co guy& bleu quyit
2. Von Ichac cea the st,
3. Chenh 18th dash gia Ipi tai son
4. Chenh 18th tY gia h6i dodi
5. Quy dau to phat trien
6. Quy khac thu0c von chi' sa hftu

7. Lqi nhu8n sau thue alum phan ph6i
LNST chua phan ph& Ifiy kin din midi nom trut
LATST chua phan phei ky nay
9. Lqi ich ci thing khong kitm soot

430 11. tigubn kinh phi WI guy {chic
431

I. Ngu6n kinh phi

440

TONG CONG NGUON VON

21

30/06/2016
VND

01/01/2016
VND

7.151.061.126.503

6.746.555.076.315

7.151.041.126.503
6.780.000.000.000
6.780.000.000.000
24.927.586.412

(842.805.650.007)
181.274.649.400
86.098.715.844
2.246.875.231
451.349.859.914
(166.374./77.564)
617.724.037.478
467.949.089309

6.746.535.076.315
6.780.000.000.000
6.780.000.000.000
24.927.586.412
(842.805.650.007)
182.281.633.730
83.549.521.226
2.246.875.231
62.759.213.901
(70.152.036.035)
132.911.249.936
453.575.895.822

20.000.000
20.000.000

20.000.000
20.000.000

14.252.868.911.364

13.720.500.445.534

r

d,
rRACiios
K!

/

I

•AA

*Sr

Nguyin Duy Deng
Nguti 18p

V0 Duy Huynh
106 tom truerng

Ha N4l, ngby 15 thong 08 ant 2016

I

I
9

TONG CONG TY THEP vtg-r NAM - CTCP
S6 91 Lang Ha, quart D6ng Da, thanh ph6 Ha NOi

BAO CAO 'CET QUA HOAT BONG KINH DOANH HQP NHAT
GIVA NIEN DO

I
I

I

I

I

I

Bao coo tai chinh hop nhit gicra nien OA
Cho ky kE toan ngay 01/01/2016 den 30/0612016

K) Id Wenn). ngtiy 01/01/2016 tan new 30/06/2016
Ma
s6

Thuyet
minh

CHI TIED

06 thing din nam

2016
VND

06 thang dau narn
2015
VND

01

1. Doanh thu ban hang va cung cap dich vy

23

8.786.033.250.196

9.487.571.392.176

02

2. Cac khoan giam trU doanh thu

24

122.245.366.065

73.790.180 492

10

3. Doanh thu thuAn ban hang ye cung cap dick vy

8.663.787.884.131

9.413.781.211.684

11

4. GIS von hang ban

7.783.946.874.860

8.771.730.460.279

20

5. Lqi nhuin gap Ye ban hang va cung cap djch vy

879.841.009.271

642.050.751.405

21
22
23
24
25
26

6. Doanh thu hoyt Ong tai chinh
7. Chi phi lai chfnh

Trots do: Chi ph! 181 wry
8. Phan lai hoc II trong tong ty lien doanh, lien kit
9. Chi phi ban hang
10 Chi phi plan 1y doanh nghiep

188.465.014.025
123.856.286.348
113.530.781.833
36.756.692.017
204.748.650.380
237.184.173.379

117.325.390.093
136.929.561.459
159.578.719.952
(36.808.676.745)
161.075.498.413
234.478.017.285

30

11. Lye nhuan thuAn ti7 host clang kink doanh

539.273.605.206

190.084.387.596

31
32

12. Thu nhap khac
13. Chi phi khac

13.070.313.861
5.116.980.965

35.431.060.986
28.408.476.881

40

14. Lqi nhuAn khic

7.953.332.896

7.072.584.105

50

15. Tong !pi nhuan Ice toan trutc thug

547.226.938.102

197.156.971.701

51
52

16. Chi phi thug thu nhAp doanh nghiep hien hanh
17. Chi phi thug thu nhap doanh nghiep holinlai

66.331.246.032
1.415.519.067

58.126.335.402
(177.509.721)

60

18. Lqi nhu(in sau thug thu nhap doanh nghiep

479.480.173.003

139.208.146.020

61
62

19. 141 nhuan sau thus cua CEng ty my
20. Lqi nhuan sau thug Yin Co dOng Itheing kiem soat

433.617.114.457
45.863.058.546

112.398.533.139
26.809.612.881

70

21. Lai co' ban tan co phieu

640

166

25

26
27

28
29

ry \
4 :04N

30
31.c

32

p N001000

„, 1C) ,
1/2<z> TONG

7lat/c5---

CA

LONG TY

14,

* THEP Vitt NAM

I
I

Nguyin Duy Deng
Ngtrtri lip

CTCP
• t .i
.41r

VO Duy Huynh
Ke Man truong

Tong lam &tic

He Nei, ngay 15 Mang 08 ?Om 2016
10

C

t


TONG CONG TY THEP Vlfl NAM - crcp

S6 91 Lang Ha, quart Deng Da. thinh ph6 Ha MN

Bio ado Si chinh hop nhit &ea Men dit
Cho ky Ice town M ngdy 01/01/2016 den 30/06/2016

BAO CAO LIRT CHUYEN TIEN T HQP NHAT GHTA MEN DO
ki rodn sir ngdy 01/01/2016 din ngdy 30/06/2016
(Theo pinrang plufp g1dn slip)
Mi
s6

01
02
03
04
05
06
08
09
10
11
12
14
15
16
17
20

21
22

23
24
25
26
27
30

Thuyit
mink

CHI TIEU

1. Lull CHUYEN TIEN Tt HOST DQNG KINH DOANH
1. Lqi nhufn ingot Mai
6. DI& clthsh cho cdc khodn
!Chau hao tai sin a eh vi bit ddng sin diu to
Cac khoan du phi ng
Lai, 18 chenh 14ch ty gid h61 dal do dant) gia lai
cat khoin muc tien c6 g6c ngotti te
Lai, 18 n7 host Ong du to
Chi phi lai vay
14 Lpi nhuiTh tk hogs Ong kink doanh truck thay
di van km Ong
Tang, giam cat Moan phai thu
Tang, giant hang ton kho
Tang, giant cac khan phli tri (khang ke la; vay
Oa' tit thui thu nhdp doanh nghiep phai ndp)
Tang, giarn chi phi tra trutc
- Tien la; vay d& tea
Thue thu nhap doanh nghiep ndp

- Tien thu khac tit boat dOng kinh doanh
- Tien chi khic cho host dOng kinh doanh
Lieu chuyIn tiln Mahn 11) hogs d#ng klnh doanh
II. LUG CHUYEN TIEN TO' HOST DQNG DAU TU
I. Tien chi de mua sem, xay dung tai sin cis dinh va
cat tat sin dii han khac
2. Tien thu tit thanh 1Y, nhuong ban tai sin c6 dinh
vi cac lid sin dal ban Mk
3. Tien chi cho vay, mua cac con au no ctla don vi
khac
4. Tien thu h6i cho vay, ban 10i cac Ong ca no caa
don vi khac
5. Tien chi diu ter g6p vein vio don vi khac
6. Tien thu h6i din to g6p v6n vao don vi khic
7. Tien thu lai cho vay, a to va loi nitu$n &roc chia
Lieu chuyin tiin than ar hog: Mug eau to

11

06 thing diu aim
2016
VND

06 thing diu nim
2015

547.226.938.102

197.156.971.701

206.991.612.331
113.617.059.973
(2.610.349.941)

195.721.935.118
11.462.681.900
6.730.855.917

(187.824.010.529)
113.530.781.833
790.932.031.769

(21.398.760.940)
158.813.889.398
548.487.573.094

(185.678.108.337)
(429.614.598.574)
(230.359.222.921)

(553.540.814.396)
562.944.320.132
(97.442.568.706)

570.198.155
(114.464.471.069)
(55.539.495.587)
3.655.671.621
(12.223.966.296)
(232.721.961.239)

116.451.666.991
(160.431.326.935)
(18.881.052.510)
5.770.772.499
(19.462.060.519)
383.896.509.650

VND

z.
(38.638.005.547)

(17.992.737.

3.402.563.638

317.9 .400

(152.101.488.000)

(45.067.468.114)

88.096.206.908

17.100.000.000

6.492.310.000
142.706.629.637
49.958.216.636

(99.200.644.873)
240.819.753.788
14.916.856.186
110.893.745.736


I
I

TONG CONG TY THEP VITT NAM - CTCP

Bap cao tai chinh hop nhat giOa nien d6

86 91 Lang Ha, quan Dong Da, thanh ph6 Hit N6i

Cho k9 ke wan Or ngay 01/01:2016 den 30/06/2016

BAO CAO

CHUYEN TIEN TE HOP NHAT QUM NIEN DO

gy

I

I

Ma
A

so

33
34
35

I

toOn ttt ngay 01/0112016 din ugly 30/06/2016
(Theo phtreng pluip gkin ago
Thuyit
minh

A

CHI TIED

III LU'U CHUYEN TIEN Ti! HOST DQNG TAI CHINH
I. Tien thu tir di vay
2. Tien tra nq g6c vay

36

3. Tien tra nq g6c thud tai chinh
4. C6 tirc, loi nhutin da tra the chti so heti

40

btu chuyin kin thudn tit hom d6ng tai chink

50

Ltru chuyin tien thuttn trong ky

60

Tien vi tuvng durrng tien dau ky

61

Anh huong cOa thay dAi t gia h6i deal quy d6i ngoai tg

70

Tien vi twang ducrng tien cu6i ky

06 thang dAu nAm
2016
VND

06 thing dAu n5m
2015
VND

7.658.718.479.093

9.264.575.340.098

(7.413.071.929.708)

(9.946.190.674.620)

(3.312.548.124)

(3.312.548.124)

618.554.802
242.952.556.063

(684.927.882.646)

60.188.811.460

(190.137.627.260)

1.533.373.476.796

1.366.670.300.379

(166.868 451)

526 524.305

1.593.395.419.805

1.177.059.197.424

I

3

I

I

I
I

Nguyen Duy DOng

VO Duy Huynh

Ngubi lap

Ke toan truang

T6ng Clam 46c

Ha N6i, nifty /5 thong 08 nom 2016

I

I

I
I
I
12

•/

\\
•.:


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ho, quan Wag Da, thanh ph6 HA NOi

Bin do tit chfnh hop nhit gitira then dO
Cho k9 kE town tt7 ngay 01/01/2016 din 30/0612016

THUYET MINH BAO CAO TAI CHiNH HOT' NHAT citrA NAN Do
kp kE toon ttr ngly 01/01/2016 din nay 30/06/2016
. DAC DIEM HOAT BONG ODA DOANH NGHTEP
Hi n h tilde str Mtn v6o
Tang CEng ty Thep Viet Nam - CTCP la doanh nghiep NM nutsc duqc thanh lep theo Quyet djnh s6 255/TTg
ngay 29/04/1995 vi Quyit djnh s6 267/2006/QD-TTg ngay 23/11/2006 ant Thu Tieing Chinh Phi ve viec thanh
lep T6ng COng ty Thep Viet Nam. T6ng CEng ty Thep Viet Nam chfnh 'Mc hoot dOng theo m8 hinh CEng ty Mc
- COng ty con ki tar ngay 01/07/2007.
T6ng COng ty duo° chuyin ddi ltr doanh nghlep nha nu6c sang Cling ty c6 Sian theo Quyet djnh s6 552/QD-TTg
ngay 18/04/2011 cola Thu tubng Chfrth phi ve viec phe duyet phuong an co phin Ma Tong dng ty Thep Viet
Nam. T6ng Ong ty Thep Viet Nam - CTCP chinh thfrc chuyEn sang hoot dOng du6i hInh thuc dog ty co phin
it ngay 01/10/2011 theo GiAy dung nhan clang k9 doanh nghiap T6ng COng ty c6 phin so 0100100047 do Sb
Ki hooch va Diu to Thanh ph6 HA NOi cap, thay 46i lin thtl. 8 ngay 12/06/2015.
Ti sb chfnh cua T6ng COng ty duc/c dot toi: S6 91 Ling Ho, quin Eking Da, thanh ph6 HA NOi.
V6n dieu Ie oda T6ng 0:mg ty Ii 6.780.000.000.000 deng trong duang 678.000.000 c6 phan, mesh gid mOt c6
phin la 10.000 dong.
Unit vire kinh doanh
Tong Cling ty sin xuat, kinh doanh thuong mai cac mat hang sit, thep, than cat 'oak Gino nhan, kho van ngoai
thuong.

Nganh nghe kinh doanh
Hoot dOng kinh doanh ctia Tong Citing ry chit yiu la:
San xudt sit thdp, etc kim loai khic vi cat loci sin pharn thep;
▪ Ban bulk' kim tool va. quang kin looi: bin Mem quang sit vi kim Ioai matt; bin ban sat the]) vi kim lotti
mau b dong nguyen sinh; bin Mon thanh phdm bang sat, then va kim Ioai mAu;
▪ Cho thug may moo, thiet hi;
- CM the van phtmg.
D$c diim host dOng cda doanh nghifp trong kt tot' ce inh huing do BAo cAo tai chinh
Ngay 07/03/2016, BO COng thuong a ban harsh quyit djnh s6 862/QD-BCT Quyet djnh ap dung hien phap 45 VG
tom thbi 461 vtri mat hang phei thdp va thep dai nhep khan vac Viet Nam tit cAc nut:tuts/Ong lank th6 khac nhau cO
hieu Itm sou 15 ngay ki tar ngay Icy. Do Anh Mang cua viec ip dung de biers phap tu ve theo quyEt djnh cis BO
COng thuong, kit qua hoot ding sin suit kinh doanh ciia cite Cling ty con, cat cons ty lien doanh vi lien kit 6
thing din narn diu hien qui hors cling k9 nom tube. Chi Mu vi loi nhuan al hoot dOng sin suit kinh doanh tren
Bao coo kit qua hoot dOng kinh doanh hop nhit 6 thing diu nom 2016 tang
bib so vtd 6 thing dill nom
2015.
Cu tile Tong Ong ty
- T6ng s6 Cling ty con: 13 cang ty;
+ S6 Wong COng ty con &cc hop nhtit: 12 cling ty;

+ S6 luting COng ty con Meng duoc hop nhat: 1 Ong ty.
13

cO


TONG CONG TY THEP VIETNAM - CTCP

Ilio cao tai chinh hqp nhat gifta nib del
Cho Icy ke town tit nely 01/01/2016 din 30/06;2016

SA 91 Lang Ha. quart DAng Da, thanh ph6 Ha Nbi

TAng CEng ty c6 c5c Ong ty con dun hop nhat bao cao tai chinh toe thbi diem 30/06/2016 bao ern:

Ten cong ty

Dia chi

CEng ty CP Kim Khi HA NOi VNSTEEL

Hi NOi

ang ty CP Kim KM Mien Trung

Ty le Ty le quyen
Iqi (oh
bieu quyet
89,37%

Hoat dOng kinh doanh
chid

89,37%

Kinh doanh thep

Da Nang

82,95%

82,95%

Kinh doanh thep

ang ty CP Kim KM TP.HCM
Cling ty CP Thep Nha Be VNSTEEL

146 Chi Minh

56,18%

56,18%

Kinh doanh thep

HA CM Minh

88,58%

88,58%

Kinh doanh thep

Cong ty CP Thep Thil Din VNSTEEL

Ho Chi Minh

65,00%

65,00%

Kinh doanh thep

ang ty CP Thep Vicasa VNSTEEL

Deng Nai

65,00%

65,00%

Kinh doanh thep

ang ty CP Ma kem c8ng nghiep
Vingal - Vnsteel

Bang Nai

51,00%

51,00%

Ma cOng nghiep

H6 Chi Minh

95,37%

95,37%

Giao nhAn van chuyen

Ha NOi

89,01%

89,01%

San xuat va Kinh doanh
ton ma

Ong ty TNHH MTV Thep Mien
Nam - VNSTEEL.

Ba Ria Wang Tau

100,00%

100,00%

San xuat thep

ang ty TNHH MTV Thep Tam la
PhO My - VNSTEEL
ang ty TNHH VOn tai 8 t6 Vina
Vinatrans (C8ng ty con ang ty
CP Giao nhan kho van Ngoai

BA Ria Wing Tau

100,00%

100,00%

sari xuat thep can nguOi

1-16 Chi Minh

88,23%

Cong ty CP Giao rthAn kho van
Ngoai thuong Viet Nam
Clang ty CP Ton ma VNSteel
Thang Long

88,23% pith vu von till da phuong
thus

- ang ty con kitting tlITIC hqp nhat ha° cao tai chinh tai thbi diem 30;06/2016 bao gam:
ang ty C6 phan Thep Tim Miin Nam hog cliang Iran ITnh vac san xuat va kinh doanh thep Cal thanh ph6 H6 Chi
Minh. Tai ngay 30/06/2016, tY le Icri ich do Tbng ang ty dang nirn gift tai Ong ty nay la 64,60%. Do da bj thu
h6i giAy phdp dau nr thco (ly& dinh s6 29/QD.BQL-DT ngay 11/03/2014 va dang that hien cac thti tac gidi the
theo quy dinh cua phap luAt nen cOng ty nay bj log trir khoi viec hop Mat bao cao tai chinh giCra nien dO dui
Tong ang ty.
Trion Bdo cat, tai chinh hqp nhat, gid tri
tkr vao COng ty C6 phan Thep TAm Mien Nam dtrqc trinh bay theo
pinrcmg phap gid g6c tai thbi diem 30/06;2016. CM tiEt xem Thuyet minh s6 4 va 36.
- T6ng ang ty c6 cat cong ty lien kit, co sir kinh doanh dAng kiim so5t quan trong dun ph5n anh
trong bao cao tai ch(nh hqp nhat theo phuong phi!) v6n chtl sfr Mhz tai MEd diem 30/06/2016 bao gem:

Ten cling ty

Dia chi

Ty le T9 Ie quyen
lqi ich
bleu quyet

Hoat chinh

ang ty Co ;Than Ltr(ri thep Blnh
Tay

1-16 Chi Minh

40,06%

40,06%

ang ty Co phan Tan Thanh My

Vang Tau

25,48%

H6 Chi Minh

25,00%

Deng Nai
H6 Chf Mirth

45,00%
20,00%

25,48% San mat voi va pha lieu
san xuat thdp
25,00%
San xuat thep
45,00%
Luyen can thep
20,00%
Xay dkmg

Mfg ty Co phan Thep Tan Thuan
CAng ty Co phan Co khi Luyen kim
ang ty a phan Diu to Xay dtmg
mien Nam

14

SAn mfat luai thep


Rao cao tai chinh hap nhat gait nien db

TONG CONG TY THEP VIET NAM - CTCP

Cho ky ke Man tit ngay 01/01/2016 den 30/06;2016

S6 91 Lang Ha, qua, Dane Da, thank ph6 HA Nbi

Tong Cling ty co cat ding ty lien kit, co so• kinh doanh Bang kiim sok quan (um dtrgc phin anh
trong bao cao tai chinh hqp nhat theo phuo-ng phi), v6n chit sir hem tai theri diim 30/06/2016 (tilp):

Dia chi

Ten cling ty

Elb Chi Minh

CEng ty Lien doanh Nippovina

TY le T9 le quyin
Igi ich bieu quyet
50,00%

Heat Ong kinh doanh
chinh

50,00%

San xuat t6n

DOng Nai

45,00%

45,00%

Cong ty Lien doanh Thep Tay 06

Can The

35,00%

35,00%

San xuat ton
San xuat thap

Cong ty TNHH Gia ging va Djch
vu Thep Sai Gbn

DOng Nai

40,00%

40,00%

San 'wit thep

Cong ty Vat lieu chju lira Nam Ifng

Wag Nai

68,00%

50,00%

Vat lieu chju lira

Cong ty TNHH Ong 014 Vial Nam

Hai Ron&

50,00%

50,00%

San xuAt Eng thep

Cong ty CP Thep Tam la Th6ng
nhAt
Cong ty TNHH Ca kit' Viet Nita

'Yung Tau

35,18%

38,25%

San xuat they

Hai Phang

28,00%

28,00%

Ca khi

Cong ty CO phan Trim Then

Hai Duong

40,11%

40,11%

Thai Nguyen

26,21%

26,21%

San xuat vat I iAu chju lira
San xuAc that:,

Cong ty Ton Phttong Nam

Cons ty CO phin Ca dien Luyen
kim Thai Nguyen

San xuat then
San 'wit the],

DA Nang

31,16%

31,16%

0Ing ty ?NUN Nasteel vina

Thai Nguyen

36,70%

36,70%

COng ty TNHH Thep Vinakyoei

HO Chi Minh

40,00%

40,00%

San xuat thep

Cong ty OS phan Thep Da Nang

Cling ty Lien doanh Trung tam
Th1QT IBC
Cong ty Lien doanh San xuat Thep
Vinau steel

HO Chi Minh

40,00%

40,00%

Kinh doanh bat Ong sin

Hai Pining

30,00%

30,00%

San xuat thep

05ng ty TNHH Thep VSCPOSCO (VPS)
Ong ty TNHH Khoang san Luyen
kim Viet Trung
CEng ty TNHH VNS-Daewoo

Hai Phang

34,00%

34,00%

San xuAt thdp

Lao Cai

46,94%

46,94%

Khoang sari

Wing Tau

45,62%

50,00% Nhap Ichau, phan pail ph&
lieu sat

ang ty CP Gang they Thai Nguyen
ang ty CO plan Dau to va Kinh
doanh thep Hung Yen
Cling ty CO Phan Thdp Viet my

Thai Nguyen
Hung Yen

42,20%

42,22%

37,66%

42,14%

C8ng ty TNHH Vat tai Via Nhat

HO Chi Minh

16,89%
21,70%

20,36%
21,70%

Kinh doanh van tai

Cong ty TNHH Nissin Logistics
Cong ty TNI-IFI Agility
Cong ty TNI-11-1Huyndai Vinatrans
Logistics

Da Nang

San xuAt they
San xuat thep
San xuat they

Ha NO

29,00%

29,00%

Kinh doanh van di

Hb Chi Minh

29,00%

29,00%

Kinh doanh van tai

HO Chi Minh

49,00%

49,00%

Kinh doanh van tai
da phucmg tittle

2 . CHE DO VA CHINH sAcit KE TOAN AP DUNG TA1 TONG CONG TY
2.1 . Kj ke man, don vi

dung trong ki man

KY ke roan nam cua Timg ang ty thee nam throng lich bat dau lir ngay 01/01 va ket thitc vact ngay 31/12 hang
nam.
Don vi tin to sir dung trong ghi chap ka man la ding Via Nam (VND).

15

TONG CONG TY THEP VITT NAM - CTCP
s6 91 Lang Ha, quail bong Da, thanh ph6 Ha Noi

Ego cao tai chinh hq•p nhOt gift nien de
Cho kY ke loan lir ngay 01/01;2016 din 30/06/2016

2.2 . Chitin mut va Chi dO ki town ip dung
Chi d¢ ki rocin dip dung

Tong ang ty Ai, dung Chi del Ki toan doanh nghiep ban hanh theo Thong hr s6 200/2014/TT-BIC, Thong to s6
202/2014/TT-BTC ngay 22112/2014 cfia BO Tai chinh va Thong to s6 5312016ITT-BTC ngay 21/0312016 dm
BO Tai chinh ve viec sera d6i, b6 sung met A dill.' cfia Th8ng lit s6 20012014/TT-BTC va Thong at so
202/2014/TT-BIC hudng den Phuczng pita() lap va trinh bay Ho cao tai chinh hop nhat.
Tuyen bd ve viec Elgin tha Chain mitc ki wan va Chi cid ki loan
TOng ang ty d3 Ap dung cac Chan nitre Ice loan Viet Nam va cac vast ban hts8mg din Chuin muc do Nha nude
del ban bath. Cac Bac) cao tai chinh duoc lap va trinh bay theo dung m9i quy clink cite timg chub mg, thong to
htremg dart thvc hien Chub rntrc va Chi dO ki tain doanh nghiep hien hanh dang dp dung.
2.3 . Co ser lap Bao cao tai chinh hqp nhat gift thin 80
Bala cao tai chinh hqp nhat cua Timg CEng ty duo° lap tren co se, Itgp nhat BA° cao tai chink rieng gift Men c10
cda Tang C8ng ty va Bac cao tat chink gift 'tier' dO cfia cac tong ty con do Tang Cong ty kiem soot (cac ding ty
con). Vie kiem scat dat &roc khi Tong C8ng ty co Icha n3ng kiem soot cat chinh sach tai chink va hoot dOng eft
do ding ty nhan du to nham thu &roc Iqi ich tit hog Ong dm cite cOng ty nay.
Bao cao tai chinh gida Men dO cua cac Ong ty con dugc ap dung cac chinh sach ki coax% Milk quail vai cac chinh
sach ki loan caa Tana C8ng ty.
Kit qui hog Ong kinh doanh cua cac c8ng ty con diroc mua hoc ban di uong nem duce trinh bay !song Bao
cao tai chinh hqp nhat giOa Men dO lir ngay mua lei hoc cho den ngay ban khoin du at a con ty do.
Cac s6 du, thu nhap va chi ph( cho yeu, ke ca cac khoan lai hay i6 chua thvc hien Oat sinh tit• cac giao dick nOi
b0 Noe loci tnY khi hqp nhat Bao cao tai chink
Lcri ich caa co d6ng kh6ng kiem soot IA plan Iqi ich trong 13i, home IS, va trong tai san thuan ctia tong ty con
khong duoc nem gill ben TOng ang ty.

2.4 . CEng cy tai chinh
Chi nhan ban ddu

TM san tai chink
Tai san tai chinh cua Tong C8ng ty bao gom tien va cac khoan Wong &tong lien, cac khoin phai thu kith hang
va phai thu khac, cac khoan cho vay, cat khoan dau to ngan han va dal han. Tai that diim ghi nhOn ban dau, tai
sin tai chinh &roc xac dinh theo gia mua/chi phi ph& hanh cOng cat chi phi phis sinh Mac lien quan trvc tiep
din viec mua, obit hanh tai san tai chinh dd.
Nq phai tra tai chinh

No phai tra tai chinh cda Tong ang ty bao gam cac khoin vay, cat khan phai tra nguai ban va phai tra khac,
chi phi phai tra. Tai child diem ghi nhan In au, cat kholin nq phai tra tai chinh duct xac dinh theo gia phat hanh
citing cac chi ph( phat sink lien quan trvc tie!) din viec ph& hanh nq OM tra tai chinh dd.
Cid sau ghi nhan ban &hi
Hien tai chua co cat quy dirth ve dAnh gift lai cOng cy tai chinh sau ghi nhan ban diu.

16


TONG CONG TY THEP VICT NAM - CTCP

Btio cao tai chinh hap nhit gift nien dO

so. 91 Lang Ha, quan Dag Da, thanh ph6 Ha Nei

Cho ky ke man dr may 01/01;2016 den 30/06/2016

2.5 . Chuyin dOi Ego cao tai chinh lop bang ngoai t¢ sang Deng Viet Nam
phut viz cho muc dich wink bay wen Bac) ado tai chink hop MI& gida nien (10 theo pang phap von chA sec
ha, Bat) cao tai chinh gifta Men de dm cat tong ty lien ket lap bang ngoai t¢ &roc chuyOn clOi sang Bao cao la'

chinh lap bang (tong ViGt Nam theo cac ty gid sau: tat san va nq phai ml theo ty gid cu6i k9, v6n dau tu ctia chit
so but theo ty gia tai ngay gap von, Bito cao ket qua hoat dOng kinh doanh va Bao cao tau chuyin tien te theo ty
gia binh quan ky ke tan (new chinh Itch khong vuot qua 3%).
2.6 . Cac nghlep vy bang ngai to
Cac giao dich bang ngoai t¢ trong Icy ke tan &roc quy d61 ra dong Viet Nam theo gia thyc te tai ngay giao
djch. Ty gia giao djch thyc te nay ducrc xac dinh theo nguyen tic sau:
- Khi mua ban ngoai t¢ la ty gia duqc quy dinh trong hqp hang throng mai;
Khi gap von hodc nhan g6p von la 19 gia tnua ngoai t¢ aim nem hang nai Tag Cong ty mei tai khoan tai ngay
gap von hoac Khi nhan gap von la ty gia mua ngoai tG ctia ngan hang nai Tong CEng ty ma tai khan de nhan
von cua nha dau to tai ngay gbp v6n;
Khi ghi nhan nq phai thu la ty gid mua cua ngan hang throng mai nai Tag Cong ty chi dinh khach hang
thanh loan tai thbi diem giao dich phat sinh;
Khi ghi nhan nq phai tra la 19 gia ban cila wan hang throng mai nal Tag Cong ty du kiln giao djch tai thai
diem giao dich phat sink;
Khi mua sam tai san hoac thanh tan ngay bang ngoai te IA ty gia mua cua ngAn hang throng mai nal Tong
Cong ty tat hiOn thanh tan.
Ty gia giao dich tat te klti anti gia lai cac khoin myc tiGn t¢ c6 gee ngoai t¢ tai thiti diim lap Bdo cao tai chinh
hop nhat gia ran dO dugc sic djnh thee nguyen tic:
- 06i veil khoan myc phan toe' IA tai san Sp dyng gid mua ngoai 10 cua ngfin hang throng mai nai T6ng Cons
ty thutmg xuyen c6 giao dich;
- Doi voi tien geri ngoai te: Sp (lunge)) gia mua cua chinh ngfin hang nai Tag CEng ty met tai khan ngoai te;
- D61 veil khoan myc phan loaf la nq phai tra: 4 dung ty gia ban ngoai t¢ aa ngan hang throng mai nai Tong
COng ty thuang xuyen c6 giao djch.
Tit a ac khoan chenh tech ty gia thyc ti phai sinh trong ky va chenh tech do danh gia lai s6 du cac khoan mac
den te c6 goc ngoai to cuoi ky Qua hach loan vao kit qua boat dOng kinh doanh cua ky ka toan
2.7 . Tien va cat khan twang throng tien
Tien bao gam tiro mat tai guy, tien gin ngin hang khemg ky han.
Cac khan tuong throng tiro IA ode khoan dau to ngin Ilan cb thai gian thu hei khOng qua 03 Chang ke tir ngay
dau ter, ca tlnh thanh khoan cao, c6 kha nAng chuyen 461 di clang than') cac Itrong den xac dinh va kh8ng c6

nhieu rai ro trong chuyen 461 Utah tien.
2.8 . Cie khan dau ttr tai chinh
Cdc khocin ddu to ndm gift den ngay ciao him bao gam: C.& khofin lien gtti ngan hang c6 ky han (bao g6m ca cac
teal tin phieu, ky phieu), cac khoan cho vay,... dua nem gift den ngay dao han vai myc dich thu tai bang ky va
ac khoan dau to nim gift din ngay dao han khac.
Cac khoan ddu to vao cac cling ty con, tong iy lien doanh lien ket mua trong ky ben mua xac djnh ngay mua, gia
phi khan dau to va thtrc hiOn tha tyc ke tan theo dating quy djnh
Chufin
ke tan "Pup
kink doanh"
va "Dau to vao Ong ty lien doanh lien ker. Trong Sito cao tai chinh ha nhit gida nien de. cac khan day to vao
tong ty lien ket duce WC: tan theo phuang phap von cher s6

17

yat

CONG

F 014Y

AM


TONG LONG TY THEP 'MT NAM - CTCP
S. 91 Lang Ha, quan Deng Da, thanh ph6 Ha NM

Rao cao tai chinh hqp nhat gifra nien dO
Cho k9 ke loan tir ngay 01/01/2016 den 30/06/2016

Cho khocin orciu Ire vac) c6ng ctr yen cria don vj khdc bao gam cac khoan dAu to vao c6ng cu von dm don vj khac
khang c6 quyen kiem seat, dAng kiem soat hoac c6 anh huong thing ke d61 veri ben disco dau tu. Gia trj ghi s6
ban du cis cac khoan dau to nay dugc &roc xac clink thee gia gOc. Sau ghi nhan ban dau, gia trj cua cac khoan
dau ttr nay duck xac djnh theo gia g6c trir di du phong giam gia khoan diu us.

Di phong giam gia cac khoin dAu its duck lap vao than diem cu6i ky ct, the nhu sau:
DM vdi khoan dAu to nem giff Tau dai (dieing phAn foal la chirng khoan kinh doanh) va )(hang c6 Anh hang
dang ke dai v6i ben dugc dau us: neu khoan dAu to vao c6 phieu niem yet hoAc gia trj hop 19 cia khoin dau
to duck xac djnh tin clay thi viec lap du pining dva tren gia trj thi trutmg min co phieu; neu khoan dau to
kheing xac dinh dugc gia trj hop 19 tai thai diem bao cao thi viec lap du- phong can cu vao Bao cao tai chinh
tai thai diem filch lap dv phOng Oa ben duck dau us.
- Doi veri cac khoan dau to nem gia den ngay deo han: din cu kha nAng thu hai de lap do phong phai thu kik
661 theo quy djnh cia phap lust.
2.9 . Cac khoan nq phai thu
C.dc khoan phai thu duck theo doi chi tint theo Icy: han phai thu, dai trong phai thu, loaf nguyen ta phai thu, va cac
*tit, }chic theo nhu cAu quan 19 dm Tang Gang ty.
Dv ph6ng nq phai thu kh6 doi dugc inch lap cho cac khoan: nq phai thu qua han thanh town ghi trong hop clang
kinh ti, cac khe Ink vay no, cam kat hop dane hoac cam kit nq vA nq phai thu chtra den han thanh roan nhung
kh6 c6 kha nang thu h6i. Trong d6, viec trich lap du phong no phai thu qua han thanh man duck can cti vao th6i
gian tra ncr gOc theo hqp Along mua ban ban dau, kheng tinh den viec gia han nq gida cac ben va nq phai thu chua
din han thanh loan nhtmg khach no da lam vao tinh trong pha san hoac dang lam this tic giai the, mat tich, b6

men.
2.10 . Hang ton kho
Hang ton kho duck ghi nhan ban dill thee gia gee bao goin: chi phi mua, chi phi chi bien va cac chi phi lien quan
trot tier, khac ghat sinh de co dugc hang tOn kho a dia diem va trong thai tai thtri diem ghi nhan ban dau. Sau ghi
nhan ban dAu, tai that diem lap Bao cao tai chinh gift nien dO Mu gia trj than c6 the thuc hien duce dm hang
tOn kho that) han gia gee thl hang ten kho duct ghi nhan theo gia trj than cd the thvc hien &roc.
Gia trj hang t6n kho duck xac djnh thee phucmg phap dich danh doi v6i cac 14 hang h6a mua vac) de ban thco
16 va phucmg phap blnh quAn gia quyen doi veri nhting !oat hang ton kho khac.

Hang tOn kho chick hoch than theo phtrcmg phap ke khai thutmg xuyen.
Phtrung phap xac djnh gia trj sin phAm cid dang cuOi ky dugc tap hop thee chi phi Oat sinh tot to cho rung loai
sin pham chtra hoan thanh cho tong giai dean san mat trong day chuyin.

Du phong giam gia hang tOn kbo duct lip vao thai diem cuOi ky la s6 chinh lath giaa gia g6c cern hang tOn kho
Ion hen gia trj than c6 the thvc hien duck.
2.11. TAi san c6 Girth, TM sin c6 djnh thue tai chinh va Bat clang san dau tar
Tai sin co djnh bao hlnh, tai san c6 dinh ve hinh dugc ghi nhan ban du thee gia eric. Trong qua trinh sir dung,
tai sin of) dinh him hinh, tAi san co djnh vo hinh dugc ghi titian theo nguyen gia, hao mon lily ke va gia tri con tai.
Tai sin c6 djnh thue tai chinh dugc ghi 'than nguyen gia theo gia trj hqp 19 hoac gia trj hien tai cua khoin thanh
roan tien thue toi thieu (wizen hop gia tri hqp ly cao han gia tri hien tai cia khoan thanh man tien thue thi thieu)
tong cac chi phi two tiip pith sinh ban dAu lien quan den hoot Ong thue tai chinh (kh8ng bao gOtn thue GTGT).
Trong qua trinh sti dung, tai sin co djnh thue tAi chinh duck ghi nhan thee nguyen gia, hao mon 1u9 ke va gia trj
con 1ai. }Chau hao cis tai sin c6 djnh thue tai chinh dugc trkh can cu the() thin gian thue thee hop Clang vA tinh
vao chi phi san xuAt, kinh doanh, darn bao thu hoi du vOn.

Ig

kA
r oA


TONG CONG TY TI-REP MT NAM - CTCP

Sao coo tai chinh hqp nth gian Men de

S6 91 Lang Ha, (wan D6ng Da, thanh phi Hi NO

Cho ky ke tan tit ngiy 01/01/2016 den 30/06/2016

Khiu hao tai san c6 djnh dirge trich theo phuang phap dtrOng thing vOi thiri gian khiu hao dirge tree tin nhu sau:
Nha cira, vat kien true
May m6c, thiet bi

-

Phuong tien van tai, truyin din
Thiet hi, dung on quirt ly
Tai san c6 dinh hen hinh khic
Quyen sit dung tat
Phan mem quan ly

05 - 50
05 - 20
06 - 30
03 - 10
03 - 20

nam
ram
ram
nam
nam

08 - 50
03 - 08

him
ram

Bat dOng san dau nr dirge ghi nhen ban dau theo gia gee.
Bei vt5i bat deng san dau to cho thug host deng dirge ghi than theo nguyen gift, hao mon 14 ki va gia trj con tai.
Trong d6 lthau hao dirge [rich theo phuong phip durang thing ved tiled gian khau hao duce yen tinh nhu sau:
- Nha dm, yet kien true
- Quyin sir dung dart

08 - 30 nam
50 nam

2.12 . Chi phi tra tru•6•c
Cac chi phi da phat sinh lien quan den kit qua hoot den san xuat kinh dearth cila nhieu ky ke ton dirge hoch
tam vao chi phi tra trade de phan be dim via kit qua hoot Ong kinh dean trong cac ky ke ton sau.
Vile tinh va phan be chi phi tra truest dai han vao chi phi san xuat kinh doanh timg Icy ke town dirge can dr vao
tinh chat, mite de tang loci chi phi
chon phuong phap va tieu thirc phan b6 hop 1y. Chi phi tit true° Choc
phan be; din vao chi phi san xuat kinh doanh theo phuong phap dung thing.

a

Gia trj lqi the vj tri dja ly caa cac 18 dot dun xac dinh theo Bien bin xic djnh gia fl j doanh nghiep va dirge Be
Cans throng phe duyet theo Quyet dinh 3468/QD-BTC ngay 29 thing 06 nam 2010. Tang c8ng ty clam thin
hien phan 66 gia trj loi the vi tri dja ly khi c8 phan h6a di bil lit din ti8n thue dit phat sinh theo Nghj dinh
189/2013/ND-CP ngay 20 thing 11 nam 2013 (xem Thuyit mink so 14).
Gia trj throng hieu dirge xic djnh theo Bien bin xic dinh gia trj death nghiep va dtroc BO ang thuong phe
duyet theo Quyet dinh 3468/QD-BTC ngay 29 than& 06 min 2010. Gia trj throng hien throe phan b6 vao chi phi
san xuat kinh doanh trong thbi gin 10 nam ke to khi TAng Ong ty chinh Mire hoot Ong dtred lth thirc C8ng ty
C6 phan can ca theo quy djnh cua Thting to se 138/2012/TT-BTC.
2.13 . Cgc khoan nq phai tra
Can khoan no Oat tra duct theo drSi theo Icy ban phai tra, dei mom, phai tra, loaf nguyen tz phai tra va cac yeti to
khac theo nhu eAu quart ly oils Tang Ceing ty.

2.14 . Vay va nq phai tra thug tai chinh
Gia trj khoan no phai tra thue taj chinh la tang s6 den phai hi throe tinh bang gia trj hien (0i caa khoan thanh
ton den thug tot thieu hoc gia tri hop 19 cea tai san thue.
Cie khoan vay vi no• phai tra thu€ tai chinh doge theo dOi theo tang dei tong cho vay, tirng lche rest vay no va
ky hat phii tra cita cac khoan vay, no thug tai chinh. Truong hgp vay, no bing ngoai to thi thoc hi@ So toi chi
tier theo nguyen
2.15 . Chi phi di vay
Chi phi di vay dirge ghi nhan yin chi phi san xuat, kinh doanh trong ky khi phat sinh, tra chi phi di vay lien quan
true tiep din viec diu to xay dung hoac sin xuat tai san der dang dirge tinh vao gia n-i can tai sin do (doge van
boa) khi c6 dil cac dieu kien quy djnh tong Chuan mire Ka tear! Viet Nam sti 16 "Chi phi di vay". Ngoli ra, Hai
vdi khoan vay ri8ng phut vu vine xay dung tai sin c6 djnh, bat deng san dau tit; 'at vay dirge vin I5a ke ca khi
th?Yi gian xay dung dtrii 12 thing.

19


TONG CONG TY THEP VIET NAM - CTCP

Rao cao tai chinh hqp nhilt gitla nigh de

S6 91 Lang Ha, quail Deng Da, thanh ph6 HA Nei

Cho ky kE town to ngay 01/01/2016 dEn 30106/2016

2.16 . Chi phi phai tri
Cac khoan phai tra cho hang Ilea djch vti da nhan duqc ngutri ban hop da duqc cung cap cho ngutri mua trong
Icy bao cao nhung thvc to chua chi tra va chi phi lai tien vay phai tra... ducrc ghi nhan vao chi phi san net, kink
doanh cim ky bao cao.
Viec ghi nhan cac Ichoin chi phi phai tra vao chi phi san xuat, kinh doanh trong ky duqc thvc hien theo nguyen
the phi, hqp giera doanh thu va chi ph( &tat sinh trong ky. Cac khoin chi phi phai tra se duqc quyet town veri se

chi phi thvc tO phat sinh. SO chenh lech giera so trich trtroc vi chi phi thtrc to duqc both nhap.
2.17 . Cac khan dy ;Thong phai tra
Cite khoan dy phang phai tra chl duqc ghi nhan khi thea man cac dieu kien sau:
TOng COng ty cer nghia vu nq hi0n tai (nghia vu phap ly holic nghia vv lien de/i) do ket qua lir met sv kien da
xay ra;
Sv giam silt ve tutting lqi ich kinh ti c6 thE xay ra dan den viec you eau phai thanh coin nghia vv nq;
Dua ra digit met tree tinh dang tin fly ve gia trj cua nghia vu nq d6.
Gift tri duqc ghi Ethan cria met khoan dv phong phai tra la gia tri dirge uerc tinh hop ly Oat ve khoan tien se oboe
chi de thanh toan nghia vu nq hien tai tai ngay ket thiic ky ke loan.
CM nhung khorin chi phi lien quan den 'chain (iv phOng phai tra a lap ban du mai dew bit dap bang khoan dy
phang phai Ira de.
Du phang phai tra dacrc ghi nhan vao chi phi san mat kink doanh cua k}• Ice wan. Khoan chenh lech gift s6 dy
pheing phai tra da lap 0 ky kE loan tnrec chug sir dyng het Ion hen so dy phOng phai hi lap 0kt bao cao duqc
Ivan nhap ghi giam chi phi san xuat, kinh doanh tong Icy.
2.18 . Doanh thu chua thu•c hien
Doanh thu chin thvc hien gOrn dearth thtt nhan truck any: se tiara ci,a khach hang da tri avec cho met hoac nhieu
ky ka toanve cho thuE tai san, khoin lai nhan tank khi the vay v6n hopc mua cac cling cu nq va cac khoan doanh
thu chug thyc hien khac nhtr: chenh tech giffa gia ban hang tra chain, tra gOp theo cam kit veri gia ban tra tiEn
ngay,...
Doanh thu chua thyc hien duct ket chuyen van Doanh thu ban hang va cung cap djch sty theo s6 den duct xac
dinh pith hop v6i tirng ky ke loan.
2.19 . Von chii se. hat
V6n dau to cim chi se huu dtrqc ghi nhan theo so van thqc g6p clic chi, sa hdu.
VOn khac thuec VOn cha sa hats phin anh s6 von kinh doanh duqc hinh thinh do be, sung tir ket qui hoac Clang
kinh doanh hoac do dugc tang, bib, tai trq, dant! gia Jai tai san (neu duce pith]) ghi tang, giam Von clau to ctia
chi ser /au).
Chenh tech dank gia lai tai san duqc phan anh trong cac trubng hqp: khi to guy& djnh thla Nha nueic ve dank gia
lai tat san, khi thvc hien co phan hOa doanh nghiep Nha ntr6c, va cac twang hqp kirk thee guy dinh cith phap
luat.
Chinh lech danh gia lai tai san khi chuyen d6i hai dan vi phy thuec la Cling ty Thep Mien Nam va Cling ty Thep

Tim la Phti M9 thanh mo hinh cOng ty TNHH met earth vien duce ghi nhan tren khoin nitre Chenh rech dank
gia tai tai san.
Lyi nhuan sau thus chua phan ph& pith anh ket qua kinh doanh (la', 18) sau chile thu nhap doanh nghiep va finh
hinh phan chia lqi nhutin hoac xir ly 16 can Tong Cong ty. Viec phan phai tai nhuan duqc thvc hien IN TOng
Gang ty c6 lqi nhuan sau thee chua phan phai kitting vuot qua SIC 191 nhuan sau thuO chin phan phisi tren Bao
cao tai chinh hqp nhat sau khi ea loai trir anh tinting cita cac khan lai do ghi nhan tb eiao dick mua gia re.

20


TONG CONG TY THEP VIET NAM - CTCP

Bao cao tai chinh hop nhAt gina Men dep
Cho k9 kE loan to ngay 01/01/2016 din 30/06/2016

S6 91 Lang Ha, quart Deng Da, thanh phi) Ha NOi

Tnrtmg hqp tra c6 tuc,191 nhuan cho chit so hat qua mix so 10 nhuan sau tittle chtra phan ph6i duqc ghi nhan
nhu truOng hop giam .n g6p. Lai nhuan sau thug chug phap ph6i ce the duqc chia cho cac nha dau to dya tren
t9 le g6p vem sau khi duqc Dai h41 Ong c6 Ong phe cloy@ va sau khi da trich 10p cac quy thee Dieu le T6ng
ang ty va cac guy (link dm phap lust Viet Nam.
C6 tic phai tra cho cac c6 Ong duqc ghi nhan la khoan phai tra tren Bang Can doi Ice toan tits T6ng ang ty sau
khi c6 thong bao chM c6 tire catt Hqi ding Quart tri Teing Cting ty va thong bao ngay ch6t quyen nhan co tire dta
Trung tarn Ltru ky chimg khoan Viet Nam.
2.20 . Doanh thu
Doanh thu ban hang

Doanh thu ban hang duct ghi nhan khi Ong thbi thea man cac dieu kien sau:
Phan 16n rti ro va Ica ich gin lien voi quyen so hat san phim hoac hang hes da duqc chuyen giao cho nguai
mua;

Tong ang ty kitting con nirn gib quyen quan 19 hang hos nhu nguori so hal hang h6a hoac quyen kiem scat
hang h6a;
Doanh thu Ott xac djnh twang di chic chin;
- T6ng Ong ty da thu duce hoac se thu disco lqi ich kinh to (Cr giao dich ban hang;
Xac djnh duoc chi phi lien quan din giao dich ban hang.
Doanh thu cung cap djch vu

Doanh thu cung cap djch vet duce ghi nhan khi Ong then thoa man cac dieu kien sau:
Doanh thu duct xac djnh ttrong did chic chin;
C6 kha Ming thu dtroc 10 ich kinh to tir giao djch cung cap djch vy d6;
Xac djnh duot phin cling viec da hoan thanh vao ngay lap Bang can &like man;
Xac djnh duqc chi phi phat sinh cho giao djch va chi phi de. hoan thanh giao djch cung clip djch vu d6.
Phan con viec cung cap djch vu da hoan thanh logo xac djnh theo phuang phap darth gilt ding viec hoan thanh.
;

Doanh thu hoot el Ong
'
tai chinh

Doanh thu Oat sinh Ur nen lai, tien ban quyen, ce, trio, loi nhuan Opt chia va cac khoan doanh thu hoot dOng tilt( To N
chinh khac dtroc ghi nhan khi thoa man Ong thbi hai (2) dieu kien sau:
.3 C ;
- CO kha nang thu disco lqi ich kinh to nY giao djch d6;
- Doanh thu ducrc xac djnh tuong 461 chic chin.
Co tic, Iqi nhuan duqc chia duqc ghi nhan khi TOng Gong ty duqc quyen nhan co tiro hoic duqc quyin nhan lqi
nhuan tit viec g6p vein.
CO Pic tra bing c6 phieu: Kiting ghi nhan khoan thu nhap khi quyen duqc nhan co phiEu thutmg hay c6 tic bing
c6 phiEu dupe xac lap, so Itrong c6 phiEu thtrong hay c6 trio bing co phiEu nhan duqc thuyet minh tren Bao cao
*Ai chinh hop nhAt gina Mon di co lion quan.
2.21. Csic khoan giam trir doanh thu

Cac khoan giant tra doanh thu ban hang, cung cap dich vy phat sinh trong ky g6m: Chiet khan thucntg mai, gittm
gilt hang ban va hang ban bj Ira lai.
Cac khoan chiet khau Chuang mai, giant gilt hang ban, hang ban bj tra lai phat sinh cling ky tieu thy san phim,
hang h6a djch vy duqc diet chinh giam doanh thu c6a k9 phat sinh. Trutrng hop san phim, hang holt, djch vy art
tieu thy lir cac 1(9 tru6c, den Icy sau mai phat sinh tic khoan giam tra doanh thu thi duqc ghi giam doanh thu theo
nguyen tic: net, phat sinh tnrac Mtn diem phat hanh Bao cao tai chinh hqp nhAt gitta nien di thi ghi giam doanh
thu tren Bao cao tai chinh hop Mat Oat Men di vim Icy lap bao cao (Icy trust), va nEu phat sinh sau there diem
phat hanh Bao cao tai chinh hop nhat giYa nien do thi ghi giam doanh thu cua ky phat sinh (k9 sau).

21


TONG LONG Ty THEP VIET NAM - CTCP
so 91 Lang Ha, quart Dong Eta, thanh phi& Ha Ni)i

Brio cgo tai chinh kip nlin` t giCra nien di)
Cho IcY ke toan ttl ngay 01/01/2016 den 30/06/2016

2.22 . Gia yin hang bin
GM von hang bin trong ky duct ghi nhan pha hop yen doanh thu phat sinh trong ky va darn bAo tub thu nguyen
tic thin tong. Cic trueng hop hao hvt vat to hang hda vuot djnh mix, chi phi vtrot djnh nuk bInh Milan, hang
ten kho bj mit mat sau Ichi d8 ire. di Olin tad nhiem tea tap the, ca nhan c6 lien quan,.., duce ghi nhan day du,
kjp thbi vao gia von hang bin trong nam.
213 . Chi phi tai chinh
Cat khoAn chi phi duqc ghi nhan vao chi phi tai chinh g6m:
Chi phi hope tic khoin a lien quan den tic hog dang dau to tai chinh;
Chi phi di vay von;
Cat Moan a do thanh 19, chuyEn nhutmg cluing khoin ngEn han, chi phi giao djch ban chting Rhein;
Dtt phong giarn gia chtIng khoan kinh doanh, dv pheng ton that du to vao don vj khac, khoan 16 phat sinh
khi ban ngofi t4, IA ty' girt Mi

Cic Moan wen duct ghi 'than theo tong so phat sinh trong Icy ;thong bn trir yea doanh thu hoat Ong tai chinh.
2.24. Thui thu nhap doanh nghifp
a)

Tai san thud thu nhap hoan lai va Thue thu nhap hoan lai phai tra
Tai sin thug thu nhap ho5n lai duqc xac djnh Oa Den tong chenh lath tarn thbi duct khiu trit v8 gia trj duqc
khiu tnY chuyen sang kY sau curt cat khoan 16 tfrth thud va uu dai thus chuu sfr dung. Thue thu nhap hoAn Iai phai
tri duce )(de djnh dva wen cat knob thank lath tam thed chiu thug.
Tai gin thus TNDN ho8n lai va TImE thu nhap Moan phai tra duqc 'Mc djnh theo thus suit thud TNDN hien
hank (hoac 'hue suit chr drib thay dtti trong trong Iai niu viec hoan nhap tai san thud thu nhap hoAn lai host thus
thu nhap hoan lai phai trit dim trong then gian that suit mei c6 hieu Itm), dqa tan cat mat thud suit va luOt tie
to hieu Iqc vAo ngAy kat that ky ke man.

b)

Chi phi thud TNDN hien hank va Chi phi thus TNDN hoan lai
Chi phi thud TNDN hien hanh duct xac dinh tren co so thu nhtip chju Mut tong Icy va thud suit thug TNDN
tong kfr kE loan hien hanh.
Chi phi thug TNDN hoin lai duct xac djnh mart cc ser s6 chenh tech gun then duct khau all, so chenh Itch tam
then chiu thuE va thus suit dine TNDN.
Khemg bO trt} chi phi Mut TNDN hien hart yen chi phi thud TNDN ho8n Iai.

3

TIEN VA CAC KHOAN TCONG DUONG TIEN

Tien mat
Tien gii ngan hang khdng k9 han
Cac khoan trong throng tien

30/06/2016
VND
4.101.199.251
846.286.456.246
743.007,764.308

01/01/2016
VND
7.318.240.321
628.391.118.664
897.664.117.811

1.593.395.419.805

1.533.373.476.796

Cie Moan Wang throng tian tai ngay 30/06/2016 ctla Tong CEng ty hao gom cat khoan tien girl c6 ky han lir 01
thing din 03 thing duct gUi tai cac Nein hang yen 181 suit RI 4,8,/a/nam den 5,5 Volnam.

22


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