VNSTEEL BCTC Rieng Q1 2017

VNPT-CA
Ký bởi :
TỔNG CÔNG TY THÉP VIỆT NAM CTCP
17 giờ, 27/4/2017

TONG CONG TY THEP VIET NAM - CTCP
BAO CAO TAI CIIINH RIENG
QU'i" I NAM 2017

Ha Noi, thang 04 nam 2017


BAO CAO TAI CHNH RIENG
Cho kSi ke" toan Qny I nam 2017

TONG CONG TY THEP VIET NAM - CTCP
St) 91 Lang Ha, quan DiSng Da, thanh phii Ha NOi

MIJC LI.JC

NOI DUNG

BANG CAN DOI KE TOAN
BAO CAO KET QUA HOAT HONG KINH DOANH
BAO CAO LUU CHUYEN TIEN TE
THUYET MINH BAO CAO TAI CHI-NH

1


Bao cao tai chinh rieng

TONG CONG TY THEP VIET NAM-CTCP

Cho IcST ice toan Qfiy I nam 2017

91 Lang Ha, quan DOng Da, thanh phO Ha N(ii

BANG CAN DOI ICE TOAN RIENG
Tgi ngdy 31 duing 03 nam 2017

Ma
so

Thuyet
minh

31/03/2017
VND

01/01/2017
VND

1.277.577.819.675

1.162.638.582.214

226.329.154.254

439.247.897.734

215.829.154.254
10.500.000.000

188.747.897.734
250.500.000.000

8.000.000.000

8.000.000.000

121
122
123

8.000.000.000

8.000.000.000

III. Cfic khofin phai thu ngan han
1. Phai thu ngan han cfla khach hang
2. Tth trunk cho nguti ban
3. Phai thu ve cho vay ngan han
4. Phai thu ngan han khac
5. Dv phong phai thu ngan han kho dei (*)

130

1.000.774.324390

666.629.923.440

697.733.181.767
8.629.402.238

466.952.974.777
7.820.609.220

381.098.639.563
(86.686.899.178)

278.543.238.621
(86.686.899.178)

IV. Hang tan kho

140

16.033.073

11.175.542

16.033.073

11.175.542

42.458.307.958
15.013.125
31.435.000.111
11.008.294.722

48.749.585.498

7.972.656.648.370
201.101.000.000

8.028.385.976.162
201.100.000.000

200.000.000.000
1.101.000.000

200.000.000.000
1.100.000.000

825.176.884.455

827.590.771.554
71.227.176.397

TAI SAN
A. TAI SAN NGAN HAN
I.

1.
2.

Tien va cac khoin twang &rang tien

110

Tien
Cac khoan ttrcmg throng Wen

111
112

II. Cfic khofin dau to tai chinh ngin han

Chimg khoan kinh doanh
Dv phong giam gia ch(rng khoan kinh doanh
Dau to nam gilt den ngay dao han

1.
2.
3.

1.
2.
V.
1.
2.
3.

Hang ton kho
Du phong giam gia hang ton kho
Till san ngan h4n khic
Chi phi tra tuft ngan han
Thue GTGT dtrqc khan tit
Thue va cac khoan khac phai thu Nha nuac

B. TAI SAN DAI HAN
Cfic khoin phii thu dai han
I-

1.
2.
3.
4.
5.
6.

100

Phai thu dai han cua khach hang
Von kinh doanh 6 don vi bye thuOc
Phai thu not bet dai han
Phai thu ye cho vay dai han
Phai thu dai han Ichic
Dv phong phai thu dai han kh6 dai

120

131
132
135
136
137
141
149
150

151
152
153

4

5
8
9
8

6
14

200
210

211
212
213
215
216
219

H. Tai san co dinh
Tai san co dinh hqu hinh
1.
- Nguyen gici
hao mow lug ke
Tai

san
co dinh v6 hinh
3.
Nguyen gici
Gib tri hao mon 141 ki

220

IV. TM sin dani dal h#n

240

Chi phi san xuat, kinh doanh do. dang dai
1. han
2. Chi phi xay dung co ban d6 dang

3

221
222
223
227
228
229

241
242

6
9

10

11

11

30.026.250
31.519.925.433
17.199.633.815

69.129.484.535
194.036.473.799
(124.906.989.264)
756.047.399.920
762.040.666.892
(5.993.266.972)

195.388.763.344
(124.161.586.947)
756.363.595.157
762.038.650.892
(5.675.055.735)

81.540.716.682

81.540.716.682

80.491.136.000
1.049.580.682

80.491.136.000
1.049.580.682


Bac) cal) tai chinh rang
Cho l
TONG LONG TY THEP VItT NAM-CTCP

91 Lang Ha, (pan Deng Da, thanh pile Ha Nei

BANG CAN DOME TOAN RIENG
Tai ngay 31 Mang 03 'tam 2017
(dip theo)

TAI SAN
V.
1.
2.
3.
4.
5.
V.
1.

Ca'c khan du tu• tai chinh dai han
Dan ttr van cong ty con
Dau tir vao cong ty lien ket, lien doanh
Dau to gep yen vao dcm vi khac

Du phong d'au to tai chinh dai han
Dan to nam girt den ngay dao han
Thi san dai han khfic
Chi phi tra Mr& dai han

Ma

Thuyet

so

minh

250

4

251
252
253
254
255
260
261

12

A

31/03/2017

VND
6.752.794.446.203
2.643.517.579.106
4.375.453.436.413
380.199.741.580
(646.376.310.896)

01/01/2017
VND
6.805.342.615.641
2.687.400.624.708
4.331.570.390.811
381.699.741.580
(595.328.141.458)

112.043.601.030
112.043.601.030

112.811.872.285
112.811.872.285

9.250.234.468.045

9.191.024.558.376

TONG CQNG TAI SAN

270

NGUON VON

Ma
so

C.

114:)( PHAI TRA

300

2.839.113.380.332

2.818.438.366.093

I.
1.
2.
3.
4.
5.
8.
9.
10.
12.

Ng ngin han
Phai tra ngutri ban ngan han
Ngu6i mua tra tien truac ngan han
Thus va cac khoan phai nep Nha nu&
Phai tra ngtrbi lao deng

Chi phi phai tra ngan han
Doanh thu chua thuc hien ngAn han
Phai tra ngan han khac
Vay va no* thue tai chinh ngan han
Quy khen thtrerng, phnc lqi

310
311
312
313
314
315
318
319
320
322

2.226.719.187.129
223.907.703.026
407.909.533

2.205.259.058.952
29.715.398.941
161.350.266
61.967.626
11296.230.141
7.017.795.578
376.666.667
463.775.599.805
1.659.987.841.019

32.866.208.909

H.
6.

Ng dai han
Doanh thu chua thuc hien dai han
Phai tra dai han khac
Vay va no thue tai chinh dai han

330
336
337
338

7.
8.

13
14
15
16
17

8.992.232.467
7.281.552.643
1.233.169.616
463.253.364.882
1.490.032.726.053
31.610.528.909

612.394.193.203

16
13

605.111.227.203
7.282.966.000

613.179.307.141
709.715.938
605.111.227.203
7.358.364.000


Bao cao tai chinh rieng
Cho kY ice toan Quy I nam 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quart DOng Da, thanh phO Ha NOi

BANG CAN DOI KE TOAN RIENG
Tai ngay 31 thang 03 nam 2017
(tilp theo)

TA! SAN

Ma
A
so

D.

NGUON VON CHID SO I-117U

400

I.
1.
6.
11.

Nguen von, guy
V6n gip cita chit ser hffu
Chenh lech danh gia lai tai san
Lcri nhuan sau thug chua phan ph6i
LNST chua phan phai lay kJ den cuai 19)
try av
LNST chua phdn phai lo) nay
Nguen kinh phi, guy khac
NguOn kinh phi

410
411
416
420

IL
1.

TONG CONG NGUON VON

Ha Thi Thu Hien
Ngutri 10p

Ha Noi, ngcbilthang 4 nam 2017

421a
42 lb
420
431
430

V9 Duy Huynh

Ke toan twang

Thuyet
minh

18

31/03/2017
VND

01/01/2017
VND

6.411.121.087.713

6.372.586.192.283

6.411.110.087.713
6.780.000.000.000

6.372.516.192.283
6.780.000.000.000

(368.889.912.287)

(407.483.807.717)

(407.483.807.717)

(582.553.821.522)

38.593.895.430
11.000.000
11.000.000

175,070.013.805
70.000.000
70.000.000

9.250.234.468.045

9.191.024.558.376

uyen Dinh Phfic
Tong giam dOc

Sao cat) tai chinh rieng

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, Tian DOng Da, thanh phO Ha Ngi

Cho kj, ke toan Quy 1 nam 2017

BAO CAO KET QUA HOAT DOING KINH DOANH RIENG
Qtiy I am 2017

CHI TIEU

1.
2.

3.

Doanh thu ban hang va cung cap dich
vu
Cac khoan giant trir
Doanh thu thuAn ve ban hang va cung
cap dich vu

MA
so

Thuyet
minh

01
02

20
20

10

20

21

KS, nay
VND

Ky truck
VND

491.689.043.054

291.682.184.333

491.689.043.054

291.682.184.333

487.969.597.385

285.457.237.039

4.

Gia von hang ban

11

5.

Lqi nhuan gOp vS ban hang va
cung cap dich vu

20

6.

Doanh thu hoat Ong tai chinh

21

22

118.220.533.371

49.457.279.345

7.

Chi phi tai chinh

22

23

60.526.306.181

37.085.559.157

23
24

9.397.050.360

23.702.679.282

8.

Trong do: Chi phi ldi vay
Chi phi ban hang

9.

Chi phi pan IY doanh nghiSp

25

23.107.868.338

10.329.729.885

10. 1.4i nhuan thuAn tir hoat Ong kinh

doanh

30

38.305.804.521

8.266.937.597

11. Thu nhap khac

31

288.090.909

1.727.647.273

12. Chi phi khdc

32

13. Lai nhuan khac

40

288.090.909

(3.024.520.033)

nhuan ke toan truVc thug
14. Tong

15. Chi phi thud TNDN hiSn hanh
16. Chi phi thus TNDN hoan ldi

50

38.593.895.430

5.242.417.564

17. Loi nhuan sau thud TNDN

60

593.895.430

5.242.417.564

3.719.445.669

6.224.947.294

4.752.167.306

51
52

Ak+
Ha Thi Thu Hien
NgtrOi 14p

Ha Noi, ngayithang 4 nam 2017

Vu Duy Huynh

Ke toan truOng

yen Dinh Phtic
Tong giam d6c


Bao cao tai chinh rieng

TONG CONG TY THEP VIET NAM-CTCP

Cho kji Ice toan QUy I nam 2017

91 Lang Ha, qudn Deng Da, thanh pile Ha N'cli

BAO CAO LUIJ CHUYEN TIEN TE RIENG
Quy I nam 2017
(Theo pluming phdp gidn dip)

Ma
so

A

KY nay
VND

Ky tru•Gc
VND

01

38.593.895.430

5.242.417.564

Khau hao TSCD

02

2.449.538.554

2.147.715.928

Cdc khoan du phOng

03

51.048.169.438

13.312.831.381

CHI TIEU
1. Lim chuyn lien tir hoat dOng kinh doanh
1.

Lai trhuOtt Ow& thui

2.

Didu chhth cho cdc khoan

-

Lai, 18 chenh Zech ty gia hoi dodi do danh gid Iai

04

cac khoan muc tien to c6 giSc ngo4i to
-

Lai, 16 tir hog Ong d'au hr

05

(118.462.774.118)

(49.178.740.217)

-

Chi phi !Ai vay

06

9.397.050.360

23.702.679.282

08

(16.974.120.336)

(4.773.096.062)

3. LO nhuijn tir hoat d'Ong kinh doanh Mak thay (di van
Wu (icing

-

Tang cdc khoan phai thu

09

(222.642.317.411)

(69.187.421.131)

-

Tang/giam hang ton kho

10

(4.857.531)

(42.877.736.175)

11

191.885.809.205

(31.579.797.998)

Tang, giam Chi phi tra tnrefc

12

783.284.380

398.792.484

Tien Iai vay da tra

13

(10.027.633.512)

(24.299.345.817)

-

Tien thu khac tir hog Ong kinh doanh

15

(59.000.000)

-

Tien chi khdc tir hog Ong kinh doanh

16

(1.255.680.000)

(1.062.257.900)

20

(58.294.515.205)

(173.380.862.599)

21

(35.651.455)

22

283.636.364

Tang, giam cdc khoan phai tra (khong ke lai vay phai tra,
thus TNDN phai nop)

Diu chuyin trdn thus!, tit hoot d'Ong kinh doanh
II.

Liru chuyen tien tir hoat Ong dau fir

1.

Tien chi

a mua sam, XDTSCD Ira cac TSDH khac

Tien thu lir thanh 1y, nhugng ban TSCD va cdc tai san dai
2.

1.705.938.182

han khdc
(400.000.000)

3.

Tien chi cho vay, mua cac CC ng cua don vi khac

23

4.

Tien thu hoi cho vay, ban Iai cdc CC ng cita don vi khdc

24

5.

Tien thu hoi &au to gbp von vao don vi khdc

26

1.500.000.000

6.

Tien thu lai cho vay, co tire va lgi nhuan dugc chia

27

13.582.901.782

11.651.676.810

Ltru chuye'n tiers thuan tir boat d-Ong dau tu•

30

15.330.886.691

12.957.614.992


Bac) can tai chinh rieng

TONG CONG TY THEP VIET NAM-CTCP

Cho ky ke toan Quy I nam 2017

91 Lang Ha, quail D6ng Da, thanh ph6 Ha N6i

BAO CAO LU J CHUYEN TIEN TE RIENG
Qui', I nein: 2017
(Theo p1ro'ng phiip ghin tdp)

MA
A
so

CHI T1EU
ILL

2.

KS, truck
VND

Luu chuyen tien tir hot dOng tai chinh
Tien thu to phat hanh co phieu, nhan von Op dm chu so

1.

VND

MI nay

31

hau
Tien chi tra von g6p cho cdc chu ser hiru, mua lai co phieu

32

cua doanh nghiep da plat hanh
3.

Tien vay ngan han, dai han nhan dugc

33

263.464.634.228

367.523.093.750

4.

Tien chi tra ng g6c vay

34

(433.419.749.194)

(263.114.302.082)

5

Tien chi tra ng thue tai chinh

35

6.

Co tic, lgi nhuan da tra cho ch6 so. him

36

Lum chuytn tien than tir 11°,0 ding tai chinh

40

(169.955.114.966)

104.408.791.668

50

(212.918.743.480)

(56.014.455.939)

Tien va tuo'ng dung tien dau kj,

60

439.247.897.734

271.092.539.903

Anh htrang cua thay d6i tji gia hoi dodi quy doi ngoai to

61

Tien va tutrng dutrng tien cuOi kj,

70

226.329.154.254

215.078.083.964

chuyen tien than trong kj,

Ha Thi Thu Hien
Nguai lap
Ha 1■10i, ng4)2-7thcing 4 n 'am 2017

Vu Duy Huynh
Ke toan twang

uyen Dinh Phtic
T6ng giam doe


Bao cao tai chinh rieng

TONG CONG TY THEP VITT NAM-CTCP
91 Lang Ha, (pin Ding Da, thanh phi Ha Nei

Cho ky ke town Qtily I nam 2017

THUYET MINH BAO CAO TAI CHiNH RIENG
Qui', I nam 2017
1 . DAC DIEM Hag DQNG ODA DOANH NGHIEP
Hinh thirc se' hiru van
Tang Cong ty Thep Vidt Nam la doanh nghidp Nha ntrac &roc thanh lap theo Quyet dinh so 255/TTg ngay
29/04/1995 va Quyet dinh so 267/2006/QD-TTg ngay 23/11/2006 dm Thu tuang Chinh Phil lie vide thanh lip
Cong ty me-Tang cong ty Thep Vidt Nam, Tang cong ty Thep Vidt Nam chinh thUc hoat Ong theo mo hinh
Cong ty me-Cong ty con ke tir ngay 01/07/2007.
Tang cong ty duoc chuytn mi tU doanh nghidp Nha nuac sang cong ty co phAn theo Quyet dinh so 552/QDTTg ngay 18/04/2011 oh Thu Mang Chinh Phu ve vide phe duydt phuong an co Wan h6a Cong ty me - Tang
Cong ty Thep Vidt Nam. Cong ty me-Tang cong ty Thep Vidt Nam chinh thirc chuyen sang hog dang ,chrai
hinh thirc C6ng ty co phAn to ngay 01/10/2011 theo Giay chang nhAn dung Icjf doanh nghidp Cong ty co phan so
0100100047 do SO Ke hoach va flaw to Thanh phi Ha NOi cap, thay dai lan thin 8 ngay 12/06/2015.
Tru soy chinh cua Van phong Tang C6ng ty tai 91 Lang Ha, quin Hong Da, thanh pita Ha Nei.
Van ditu ld dm Tang C6ng ty la 6.780.000.000.000 clang.
Linh vt.rc kinh doanh
Tang cong ty kinh doanh thircmg mai cac mit hang sit, their), than cac log
Nghnh nght kinh doanh
Hog Ong chinh cua Tang cong ty la:
Ban Won kim loai va quing kim loai; ban bu6n quing sat va kim loai mau; ban buem sat thep va kim log
mau a dung nguyen sinh, ban bu8n ban thanh pham bang sat, the]) va kim log man
Cho thud may m6c, thiet bi
Cho thud van pitting
Dhc ditm hoot dOng cua doanh nghidp trong nam tai chinh c6 anh hieing dtn Bac) cao tai chinh
Tang Cong ty hog clang theo m6 hinh cong ty co phAn tiz nsay 01/10/2011. Den thtri ditm lip Bao cao tai chinh
ridng nay, Tang Cong ty da hoan thanh h6 sa guy& toan co phAn hOa tuy nhien chua duqc Be Cong thtrcmg phe
duydt. Do d6 nhang van de lien quan den dog tac ban giao sang cong ty co phAn chua dtroc ditu chinh troll Bao
cao tai chinh ridng tai ngay 31/03/2017.

Can true doanh nghidp:
Hoat d§ng kinh doanh chinh
Quan ly dau tu, quan 15, va kinh
doanh thep
Dai didn theo ay quytn dm Tang
Cong ty Thep Vidt Nam
Xuat khau lao dOng

Tang COng ty c6 cac don vi trim thutIc sau:
Van phOng Tru so' chinh

Dia chi
Ha Nei

Van phang dai didn tai Thanh Pha HO Chi Minh

HO Chi Minh

Trung tam Hop tac Lao Ong vai nmcc ngoai

Ha NOi

Khach san Phtrcmg Nam

Ba Ria - \Tang Tau Kinh doanh nha hang, khach san

Thong tin ve cac cong ty con, cong ty lien kat, cong ty lien doanh cua Tang Cong ty xem chi titt tai Thuyet
minh s6 4

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quan Deng Da, thanh ph6 Ha NOi

BA° cao tai chinh rang
Cho kjr ke toan Quy I Mtn 2017

2 . CHE DO VA CHINH SACH Kt TOAN AP DUNG TAI TONG CONG TY
2.1 . Ks, ke toan, dun vi den q sii• dyng trong ke toan

Ks, k'e tan nam cfra Tang Ong ty theo nam ducmg Lich bat dau tt4 ngay 01/01 va ket thuc vao ngay 31/12 hang
nam.
Dan vi tien te sir dung trong ghi chep ke toan la Dein Viet Nam (VND).
2.2 . Chan mire va the d4) ke toan ap dung

Chao ke town dp dung
Tang C6ng ty ap dung Che d0 Ke toan doanh nghiep ban hanh theo thong to 200/2014/TT-BTC ngay
20/12/2014 cua BO tai chinh huang dan the dO ke toan doanh nghiep.
Tuyen bd v'd viec tuein thd Chudn mare ke" tocin vet Chl dd kE town
Tang C8ng ty da ap dang cac Chuan mine ke toan Viet Nam va cac van ban huong cign Chan mgc do Nha nu&
da ban hanh. Cac bao cao tai chinh dugc lap va trinh bay theo dang mui quy dinh dm tang chuan mgc, th8ng to
huong clan thgc hien chuan mgc va Ched0 ke toan hien hanh dang ap dung.
2.3 . Cong cu tai chinh
Ghi nhdn ban ddu
Tai san tai chinh
Tai san tai chinh cua Tong Cong ty bao gem tien va cac lchoan tuong ducmg tien, cac khoan phai thu khach hang
va phai thu khac, cac khoan cho vay, cac khoan dau to ngan han va dai han. Tai thari diem ghi nhdn ban du, tai
san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan tri,rc dela
den viec mua, phat hanh tai san tai chinh do.
Ng phai tra tai chinh
Ng phai tra tai chinh cua Tang Cong ty bao gem cac khoan vay, cac khoan phai tra ngu&i ban va phai tra khac,

chi phi phai tra. Tai thai diem ghi nhdn Ian dau, cac khoan ng phai tra tai chinh duce xac dinh theo gid phat hanh
cong cac chi phi phat sinh lien quan true tiep den viec phat hanh nq phai tra tai chinh da.
sau ghi nhdn ban ddu
Hien tai chua c6 cac quy dinh ye danh gia lai ding cu tai chinh sau ghi nhdn ban dau.
2.4 . Cac nghiOp vu bhng ngoyi tg
Cac giao dich bang ngoai te tronf nam tai chinh &cc quy dOi ra dang Viet Nam theo tS, gid thgc te tai ngay
giao dich. Ty gia giao dich thgc te nay dugc xac dinh theo nguyen tac sau:
- Khi mua ban ngoai te: la ty gia dugc quy dinh trong hop clang mua ban, ngoai te gift Tong cong ty va ngan
hang thuong mai;
- Khi ghi nhdn phai tra la : ty gia ban dm ngan hang thuung mai, nai Tong cong ty dg kien giao dich tai thM
diem giao dich phat sinh.
- Khi mua sam tai san hoac thanh toan ngay bang ngoai te IA : ty gia mua cua ngan hang thugng mai nui Ding
cong ty thgc hien Thanh toan.
Ty gia giao dich thi,rc te khi danh gid lai cac khoan Inge tien te cO
chinh rieng dugc xac dinh theo nguyen

ngoai te tai thtri diem lap Bao cao tai


BA° cao thi chinh rieng
Cho l(S/ ke toan Quy I nam 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quan Deng Da, thanh phO Ha Nei

- DSi voi khoan mvc phan loai la tai san : ap dung ty gia mua ngoai te cua ngan hang thuong mai nai TOng cong
ty thutmg xuyen c6 giao djch;
- Doi vai tien girl ngoai te : ap dung ty gia mua cua chinh ngan hang nai Tong cong ty mer tai khoan ngoai te;
- Doi vbi khoan mvc phan loai la no phai tra : ap dtmg ty gia ban ngoai to cua ngan hang thuang mai nai Tong
cong ty thuong xuyen c6 giao djch.

TAt ca cac khoan chenh tech gia thtrc te phat sinh trong ky va chenh Lech do danh gia lai so du cac khoan mvc
tien te c6 gOc ngoai te cuoi nam dugc hach toan vao ket qua hoat dOng kinh doanh cua nam tai chinh.
2.5 .Tien vi cac khoan tuong dtrong tien
Tien va cac khoan twang ducmg tien bao gom tien mat tai quy, tien gui ngan hang, cac khoan dau to ngAn han c6
thai gian dao han khong qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen dOi de dang thanh cac lugng
tien xac dinh va kh8ng cO nhieu rpi ro trong chuyen dOi thanh tien.
2.6 . Cac khoan du to tai chinh
Cac khoan dAu to nam giU den ngay dao han bao g6m : Cac khoan tien gui ngan hang cO IcS/ han dugc nam gib
den ngay dao han vai mvc dich thu lai hang kj/.
Cac khoin du tu vao cong cu von cua don vi khac bao g6m: cac khoan du tu vac) ding cu von dm don vi khac
khong co quyen kiem soat, dOng kiem soat hoac c6 anh htrang dang ke di WA. ben dugc diu tu. Gia tri ghi s6
ban dau cua cac khoan dAu to nay dugc dugc xac dinh theo gia gOc. Sau ghi nhan ban dAu, gia tri dia cac khoan
&Au tu nay dugc xac dinh theo gia goc WI' di dv phong giam gia khoan clan tu.
Dv phong giam gia cac khoan du ttr dugc lap vao tilt:fit diem cuOi nam cu the nhu sau:
Doi vOl cac khoan du to vao cong ty con va ding ty lien doanh lien ket: can cir vao Bao cao tai chinh/Bao cao
tai chinh hop nhAt (neu don vi nhan dau tu la Cong ty mg) cua cong ty con, cong ty lien doanh, lien ket tai thai
diem trich lap dir phang. Du phong giam gia dAu to throe lap khi don vi nhan dAu to phat sinh 10, ngoai tr6
trotting hop khoan 10 d6 da nam trong ke hoach khi guy& dinh du tu.
D6i vai khoan dAu tu nam gift lau dai (kh8ng phan loai la chirng khoan kinh doanh) va kh8ng c6 anh huang
&rig ke di voi ben dugc dAu tu: nett khoan dau to vao co phieu niem yet hoac gia tri hop 15, cua khoan dAu to
dugc xac dinh tin cay thi viec lap du phong dtra ten gia trj thi trutmg dia co phieu; net khoan dAu to khong xac
dinh dtrac gia tri hop 15/ tai thai diem bao cao thl viec lap dv phong can dr vao Bao cao tai chinh tai thtri diem
trich lap du phang dm ben dugc au hr.
DOi vOi cac khoan du to nam gi6 den ngay dao han: can cfr kha nang thu hOi de lap dor phong phai thu kho dOi
theo quy dinh cua phap luat.
2.7 . Cac khoan phai thu
han phai thu, doi tucmg phai thu, loai nguyen te phai thu, va
Cac khoan phai thu dugc theo dOi chi tiet theo
cac YOU to khac theo nhu cau quan ly cua T8ng C8ng ty.
Du phtmg nq phai thu kho dOi &roc trich lap cho cac khoan: nq phai thu qua han thanh toan ghi trong hop dOng

kinh te, cac khe Ink vay nq, cam ket hop dOng hoac cam ket no va no phai thu chua den han thanh toan nhung
khO c6 kha nang thu hOi. Trong do, viec trich lap dv phOng no phai thu qua han thanh toan dugc can cu vao thai
gian tra nq g6c theo hop dOng mua ban ban dau, khong tinh den viec gia han no gifta cac ben va nq phai thu
chua den han thanh toan nhtmg Ichach nq da lam vao tinh hang pha san hoac dang lam thin tuc giai the, mat tich,
be ton.
2.8 . Hang tem kho
Hang tem kho dugc ghi nhan ban dAu theo giag6c bao g6m: chi phi mua, chi phi the bien va cac chi phi lien
quan trtrc tiep khac ghat sinh de CO dugc hang ton kho u dia diem va trang thai tai thai diem ghi nhan ban du.
Sau ghi nhan ban dau, tai thtri diem lap Bao cao tai chinh neu gia tri thuan c6 the thtrc hien dugc cita hang ton
kho thAp hon gia gac thi hang ton kho dugc ghi nhan theo gia trj thuAn co the thtrc hien dugc.

10


-

TONG CONG TY THEP VICT NAM-CTCP
91 Lang Ha, wan Dong Da, thanh phO Ha NOi

Bao cao tai chinh Hag
Cho ky ke wan Qay I nam 2017

Gia tri hang ten kho dugc xac dinh theo phucmg phap dich danh do ban hang theo to.
Hang ton kho dugc hach toan theo phuang phap ke khai thuong xuydn.
2.9 . Tai san c6 dinh va khAu hao
Tai san c6 dinh halt hinh, tai san co dinh ver hInh dugc ghi nhan theo gia g6c. Trong qua trinh sir dung, tai san c6
dinh hitu hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri con lai.
Tai san co dinh thue tai chinh dugc ghi nhan nguyen gia theo gia tri hop ljr hoc gia tri hien tai cua khoan thanh
toan tien thue toi thieu (kheng bao gem thue GTGT) va cac chi phi trgc dep phat sinh ban deu lien quan den
TSCD thus tai chinh. Trong qua trinh sir dgng, tai san co dinh thue tai chinh dirge ghi nhan theo nguyen gia, hao

mon luy ke va gia tri con lai.
Khan hao dugc trich theo phucmg phap &rang thing. Thai gian khAu hao dirge trac tinh nhtr sau:

-

Nha dra, vat kien trim
May m6c, thietbi
Phucmg tien van tai
Thiet bi van phong
Cac tai san khac
Quyen sir dung dat
Phan mem quan ly

05 — 50 nam
05 — 20 nam
06 —30 nam
03 — 13 nam
03 — 25 nam
08 — 50 nam
03 — 05 Min

TSCD thue tai chinh dugc trich khau hao nhtr TSCD cua Cong ty. Bei vai TSCD thue tai chinh khong chic chin
se dugc mua lai thi se dugc tinh trich khau hao theo thOi han thue khi thai han thue ngin hcm th6i gian sir dgng
hUu ich.
2.10. Chi phi tra trutv
Cac chi phi phat sinh lien quan den ket qua hoat deng san xuat kinh doanh cua nhieu ky ke toan dugc hach toan
vao chi phi tra trgac de phan be dan vao ket qua hoot deng kinh doanh trong cac ky ke toan sau.
Viec tinh va phan be chi phi tra truck dai han vao chi phi san xuat kinh doanh tUng ky ke town doge can cfr vao
tinh chat. mire de tUng loai chi phi de lira chon phucmg phap va tieu thire. phan bo hop Chi phi tra trtroc dupe
phan be dan vao chi phi san xuat kinh doanh theo phucmg phap dating thang.

Gia tri lgi the vi tri dia ly caa cac 16 dat dugc xac dinh theo Bien ban xac dinh gia tri doanh nghiep va dugc BO
Cong thucm*phe duyet theo Quyet dinh so 3468/QD-BCT ngay 29 thang 06 nam 2010. Tong cong ty chua thys.
the vi tri dia khi co phan hOa de bu trU den tien thue dat phat sinh theo Nghi dinh se
hien phan be gia tri
189/2013/ND-CP ngay 20 thang 11 nam 2013 (xem thuyet minh s6 12 )
Gia tri thuong hieu dugc xac dinh theo Bien ban xac dinh gia tri doanh nghiep va dugc Be Cong thuong phe
duyet theo Quyet dinh so 3468/QD-BCT ngay 29 thang 06 nam 2010. GO, tri thuong hieu throe phan be vao chi
phi san xuat kinh doanh trong thtri han 10 nam ke tO khi Tong cong ty chinh thUc hoat dOng dual hinh thirc
C8ng ty CO phan can cir theo quy dinh tai Thong to 138/2012TIT-BTC.
2.11 . Cfic khoan HQ' phai tra
Cac khoin no phai tra dirge theo dei theo ky han phai tra, doi Wong phai tra, loai nguyen to phai tra va cac yeu
to khac theo nhu cAu quan ly cua Tong cong ty.
2.12. Chi phi phai tra
Cac khoan phai tra cho hang hea dich vg da nhan dugc tir ngtr6i ban hoic da dugc cung cep cho ngutri mua
trong nam bao cao nhtrng thgc to chua chi tra va cac khoan phai tra khac nhu tien lucmg nghi pile!), chi phi tong
11


TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quan DOng Da, thanh phO Ha NOi

Bao cao tai chinh rieng
Cho ky ke wan Qtly I nam 2017

thad gian ngimg san xuat theo mua, vu, chi phi iai tien vay phai tra... dirge ghi nhan vao chi phi san xuat, kinh
doanh caa nam boo cao.
Viec ghi nhan cac khoan chi phf phai tra vao chi phi san xuat, kinh doanh trong nam &roc thirc hien theo nguyen
tic phil hop giffa doanh thu va chi phi phat sinh trong nam. Cac khoan chi phi phai tra se duce quy61 toan voi so
chi phi thirc to phat sinh. SO chenh lech gifta s6 trich truac va chi phi thirc to dirge hoan nhap.
2.13. Doanh thu chua thyc hiOn

Doanh thu chua thirc hien g6m doanh thu nhan truac nhu: so ti6n cua khach hang a tra trirOc cho mgt hoac
nhieu nam tai chinh ye cho thud tai san.
Doanh thu chua thirc hien duoc kat chuyen vao Doanh thu ban hang va cung cap dich vu hoac Doanh thu hog
dOng tai chinh theo so tien dirgc xac dinh pha hop vOi timg nam tai chinh.
2.14. VOn chit so* hall
Von dau to dm chit sof htru &roc ghi nhan theo s6 vOn thirc gap dm chit so hint.
Chenh Zech danh gia lai tai san Rhin anh gia tri tang len hoac giam di oh tai san theo ket qua danh gia lai khi
thirc hien tach Cong ty Thdp Mien Nam va Cong ty Thep Tam 14 Phil My-Trirc thudc TOng ding ty de chuyen
dOi thanh cong ty TNHH 1 thanh vien 100% vOn cua TOng ding ty.
Loi nhuan sau thud' chua phan phOi phan anh ket qua kinh doanh (lai, 18) sau thud thu nhap doanh nghiep va firth
hinh phan chia lqi nhuan hoac xir 15, 18 eta TOng Cong ty. Viec phan phOi loi nhuan dirge thirc hien khi TOng
C6ng ty c6 loi nhuan sau thug chua phan phOi khong \rug qua mitt lqi nhuan sau thud chua phan phOi tren Bao
cao tai chinh hop nhat sau khi da loai trir anh huong cua cac khoan lai do ghi nhan ttr giao dich mua gia re.
Troang hop tra co tirc, lqi nhuan cho chit so. hffu qua mire so lqi nhuan sau thud chira phan phoi &roc ghi nhan
nhu trirong,hop giam von gdp. Lqi nhuan sau thud chua phan. phOi c6the diroc chia cho cac nha dau dua tren
tjf g6p von sau khi &roc HOi dong quan tri phe duyet va sau khi da trich lap cac quy theo Dieu le TOng COng
ty va cac quy dinh cua phap lug Viet Nam.
2.15. Doanh thu
Doanh thu ban hang
Doanh thu ban hang duqc ghi nhan khi ding thoi them man cac dieu kien sau:
- Phan Ian rai ro va loi fch gin lien vOi quyen sae hltu san pham hoac hang hea da dirge chuyen giao cho nguoi
mua;
- COng ty khong can nam gitt quyen quan 1j/ hang h6a nhu nguti sdr hftu hang has hoac quyen kiem soot hang
h6a;
- Doanh thu dirge xac dinh tircmg dOi chic chin;
- C6ng ty da thu diroc hoac se thu ducfc Iqi fch kinh t6 tit giao dich ban hang;
- Xac dinh dirge chi phi lien quan den giao dich ban hang.
Doanh thu cung cdp dich vu
Doanh thu cung cap dich vu dirge ghi nhan khi dOng thad thoa man cac dieu kien sau:
- Doanh thu dirge xac dinh tuang dOi chic chin;

- CO kha nang thu dircyc Igi fch kinh to tit giao dich cung cap dich vu d6;
- Xic dinh &roc phan cong viec da hoan thanh vac ngay lap Bang can di ke toin;
- Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu d6.
Phan ding viec cung cap dich vu da hoan thanh &roc xac dinh theo phuang phap danh gia c8ng viec hoan thanh.
Doanh thu hoot clOng tat chinh
Doanh thu phat sinh tit tian Iai, t4n ban quyen, co tac, lot nhu4ri dugc chia va cac khoan doanh thu hoat dOng tai
chinh khac ducc ghi nhan khi them man ding thtri hai (2) dieu kien sau:
12


BA° can tai chinh rieng
Cho kj, ke todn Quy I nem 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quan Ding Da, thanh phi Ha Nei

- CO kha nang thu duqc loi ich kinh t6 tir, giao dich d6;
- Doanh thu dirge xac dinh tuong dei chac chin.
Co tac, igi nhuan &roc chia &roc ghi nhen khi Ring CEng ty dtroc quyen nhen co tut hoac duvc quy6n nhan lei
nhuan ter viec g6p von.
2.16. Gia von hang ban
A
Gia von
hang ban trong kj, duqc ghi nhen phi) hop vbi doanh thu phat trong 1(51 bdo cao va dtroc dam bao Wen
thfi nguyen tac then tong. Cac truang hop hao but vet tu hang hOa vugt dinh mire, chi phi vuot dinh mac binh
thutmg, hang ton kho bi mat mat sau khi trttr di phan trach nhiem cua tap the, ca nhan co lien quan,... cluqc ghi
nhen day du, kip th&i vao gia von hang ban trong ky bao ca.°.

2.17 . Chi phi tai chinh
Cac khoan chi phi &roc ghi nhan vao chi phi tai chinh gem:

- Chi phi hoac cac khoan 18 lien quan den cac hog deng clAu tu tai chinh;
- Chi phi cho vay va di vay von;

- Cac khoan to do thay doi ty' gia hoi dodi cua cat nghiep vu Oat sinh lien quan den ngoai te;
- Du phong giarn gia dau to chOng khodn.
Cac khoan ten dtroc ghi nhen theo tong so phat sinh trong kjr, kh6ng bit trU voi doanh thu hog deng tai chinh.
2.18 . Thue thu nht:ip doanh nghiep
Chi phi thue TNDN hien hanh duoc xac dinh ten ca sa thu nhep chiu thue trong nem va thue suet thue TNDN

trong nem tai chinh hien hanh.
3 .TIEN VA CAC KHOAN TVONG DU'ONG TIEN
31/03/2017
VND

01/01/2017
VND

722.996.406

531.803.595

215,106.157.848

188.216.094.139

10.500.000.000

250.500.000.000

226.329.154.254

439.247.897.734

Tien mat tai quy
Tien gut ngan hang khong kY han

Cac khoan tuong duong tien

Tai 31/03/2017, cac khoan tuong duang tien IA tien giri ce ky han 01 thang co gia tri 10.500.000.000 long duvc

giri tai cac ngan hang thuong mai vai lei suet tir 4,5%/nem den 4,8%/nem.
4 . CAC KHOAN DAU TLC TAI CHINH
a) Ben fir nem gin den ngay deo hall
31/03/2017
Gia tri ghi so
Gia giic
Dau to ngan han
- Tien gfri co ky han (*)

VND

VND

8.000.000.000
8.000.000.000

8.000.000.000
8.000.000.000

8.000.000.000

8.000.000.000

01/01/2017
Gia tri ghi se
Gia. g6c
VND
VND
8.000.000.000
8.000.000.000
8.000.000.000
8.000.000.000
8.000.000.000
8.000.000.000

suet 6,31%-6,69%/nam tai cac Ngarl
(*) Tiing C6ng ty kSt,cac hop long tien gfri c6 kS, hAn tir 4-12 thang vai
hang TMCP. Tong so tien giri IA 8.000.000.000 dtmg se thu hOi ca g6c va iai tai ngay deo han.
13


h h (5 h < ,L, n n h h („) h h
.. 0> 0, 0> 0> 0, 0, 0> 0>
L

0, 0> 0> 0> 5; 0 0 0 0 0 0 0 0
0 0 0 0
CfQ CM CfQ CfQ Z 014 00 00 00 00 YR 00 00

0

H H
Z Z

C)

aa o
•r r ab
=, n

Z z

111,-

-a>
Z

=
H cb>

pb a
r
Co,
.-1-

''' TE's

Z

CI =s a co

Cl.) 4 Z H
px
I Z

z
v)
H cn
rict
ri
ril )--3 v) 0
MI tri ■-3
t- rri tz 0,4
r" rri
ri

0

= "o

En
Z < H

„
.5-

(1Q
153

Z

(7Q

o
.0.

=

o

0

Q>•

o.,
0.

n

r''

17E8'917C£I0'58

LZL'908.5179'LZZ

£05'0£8-L99'56

080.8/..£'0Zt'LOI

90 I 'ELE*8 It' IZI

00W £85.166.6£

(L0c'59Z'ZI7c8)

(806789'610'8Z)

806*Z89'610'8Z

8t ILL 1.0178'05Z

(500.86017517'9Z1)
000'000'000'009

000'000'00578£

(0L0'8L8'50I
000'000.000.S

000'000'000'0OG

(9017'98£11SS'Ect)
£TV9W£St'SLE't

(0££' I LWOEV'I Z)
LD708'8E5'01

010'808'055'5

• 00

Off ' 'LWOW I Z

O

co

C

G
a

5:
O

(LOC59Z'ZtL'8)

O

(806789'610'8Z)

(500'860175t'9Z I)

8'611aLZ*Z0V)

(80Z'8IZ'590'01)

I■■

(8Z II £5'ELO' I)

1

"

Z

,0 1-i

•-,
i..'

P .5

1:
1
° '•
''' .' H
V) :0
o ,11
0.3
C)

7

1: 2

= 0),
.1
cc, F-3
Z .,,

e)
.o>
6,

O
• -■

r0

a- =
=

--,c/) =",
P-3 ril X v)

ce,,,,
,-R
,0 '.*.'"

n

•■-• e)

v)

806789.6 10'8Z

8.17 I 'LLI *OV8'0SZ

000'000'00578£

000'000' 000'00L

000'000'000'009

000'000'000'5

Eit'9£yESt'SL£17

L£17708'8£5-0

IQ

H
Cr/
CZ

H
,--z.5-

cra
Of £' ILWO EV I Z

a
q

Z

H
Cr/ tri

r ez
r E. ril
tri
r4

ril

:1"..

n
t
:,,,,, ›.,

r'

d

0 10'808'055'5

7

90I'6L,S'LIS'Et9'Z

a

H 1-3

< < < =

t£8.917L,' £ I 0'58

H

,--3

r r r r r
1-3
H H - • -•
71
g
Co• CD- Cps 9 9
CD,
0 0
" < H
o a CI tO Iv P'
"R> X CM

t

a>,

0

ON

LZL'908'S.179'LZZ

=

" •P

£05'0EWL99.56

CD,

0-'

080'8WOZVLOI

n

90I 'ELE'8IV' IZI

0 0 0
ug cm

CfQ

L

l .1

008'£85'166'6£

a n0 to),
t
0> 0> 0, 0


(59VOLE- IZL'I)

080.Z9I.C9E171

g9VOLE'IZL' I

Z5L'619.80E'81

866'669'009'170E

(59VOLE'IZL 'I)

080791'59E171

S9V0LE'IZE I

ZgL'6I9'80£'81

866'669'009170E

Z98.LOVEZVLZ

0
clo

(L58'LE0'ECC9I)

H ri

Z98.LOV EZZ'LZ

h

(LSS'L£0'£SC9D

Z

089'EZZ' IL6'LZ

17Zt/080.6£E.8

P

089'EZZ'IL61Z

(99V986'L I1)

=

z
aq
0
,-<
no

17Z7'080.6££'8

E'r

C
CM

0
C'

(99V986'LIL'I )

IZV ELV IIVI9

000'LZ8'1761779

op

C)
n n o ,--3 0.
0,.. 0,. .0›.
Z Fi;
-0 0 .cs ■-,-■ -73. .-r, 0
= =
,J-, P,,
0 1-.1 ta.
P., P..
o
0
eN
0 0
■., = c> A)
0.6
os aq
cc, Q '..1,
cn H
'r3 01. 0 § '0 E. <

Ca. P
cp, 11
'—
'32
..... 0 c•
'V
=
>.,t..
(A
p• .--, 0> .;
•CD>
tr..:
,4 'ut a.
Z rls 121= C.)
= •CD>
H
CD
ay 0
14)) ■-.) Z ......

ZS>
C
=
0.

IW ELVI IV I9

(000'LZ81761779)

ZLS'96r6Ir7I

000.0Z8'LLS'EZ

H

000'LZ81761779

ZLC96V6IV7 I

000'0Z8'LLSEZ

,-.
o C)
co

000'0LZ:I IV 9

I 6VCEE'Z79'IL

860'811'908'86

ZZC'£0.17't78V6EL

L60'691.906.17Z17

S7O'LIV968-99
•--

000'OLL'II n

16V CEE'V79'IL

860'811'908'86

ZZS'EOV178Z '6EL

L60'691.906'7Z17

StiO'LI V968'99

00/AgVG- S

H
(ScIA) ODS0c1-OSA4111
P
C

E
4
:
),

(0007281761779)

19C'LL01717VE176

(SLV II V839.9LZ)

19S-LL0'17197'£176

(608'LZ6-I IC9EZ)
61£'0L0'908.08

L7TL98'ZOL'£IZ'I

(90VEEZ' £60'ZZ)

L77'L98'ZOCE I V I

(90V EEZ' £60'ZZ)

61£'0L0'908'08

000'000'L1 £'178

(6L9'LI£' I79'60

000'000'LI £178

aa

e-) e-) 0>
h
h h h e-) e-)
0> 0 0' 0, 0> 0' 0>
C 0' =
= =
C
'
(I4 Cfg OQ CPI 01:? Cfc) CM CP C1Q

-Cong ty Lien doanh Nippovina

(6L9'LI £' 179'67)

4
h
0>
0
OQ

-Congty Lien doanh Thep Tay DO

Z09'5170' £88'£7

H
(fa

C)
0>
0

H GiacongNIA DichvuThep Sai Gen

Z09' SKI£88'Et7
(IQ

-Congty TNHH Khoangsan Luyen kim Viet Trung

C) (")

dba


aQ ' 1 ,

0 0

q = t...,

rD;•,. L")

`F
..-i. b
' 0 c,
0
co,
,.., 0,,,:„.
E c? ca,-

.

Pa>,

c2'.
0 ,..
.-3
0.0>- 0-D;,e,
"-',' "0
i5.

■-)
P
.-o 0 <
g ..4-

= •-t-

H..0 a- '
0.. 0,.. s•-• ,_3
rii 0.
Z, O. ,....
n
..,

r,„. 0, 0on Pa'
P?, a
f x' .0 0

as

r7,;.
0
,_3
P0
II,
_, ■-rq

CD>

...• cm

N 7e ;,:
s.0
''''
•••••. e-l•
• ,;:.„
a,
---..0

Nom
. 0
LA

0 4 „,, 0,
.E,._..
' E.- -.'
IQ •• • 2 ‘.7.
5.. ,
= (..)

o>,,.... =.. ,.+.,
= .0.. g Y
0>•,1-' rc 0>'
_., 0Dt
< 0
n d,.,

F' ^-1 >
4
- 1
0,. °

z
E-= =
0.0 c..<

En

M'' 0N
00.cm

q? ca.

• A>,
0 >
Pa•
o -•a•
er ,„
C>
O 0

I-3 0" PC-

0). 0),4.4.1>. 2.,
= ,.,..., .0 „,..
0
ag
(--) -a id. 0>

a.
0
a

P
0

g..
E-

=

0g.'g
.q
,,...
8<
flii

C)

0-'
co.
04

>

CD>.

Q.

•CD>

0

•....

5"
„„ g R. r.D..;•
0

<•

< CI 00 cm

•rD>
.-

ct 7: 2 ,gcrc9

2

g,

CR 0>
g •g

ri

=

1.

kV, g

•
N - D'
o

6
Pa,

ati

lic/

W
00

O

c?.
o

0
0
0, q 5. 0
CM g ,,,, 2

ag 4-

au,RA TAu.op OVA .1111 RV({

o

0.
t<,A>
0

(2)..
s ag g im
0,4„,
Z as
§ = --- '5-. n
„-.1.,.9 0,
4„ _

I.

O

a- ,z

0

0,,

0' C aq
rg'4' .t> .-8'

q
-.

- o> siCD>n
-.. _ Ca

p . :-.<
.
,
A>>.."0
.-,,
`0
> .N> 43) t'

'2 5•
.,..<
0.

,1211: (10
0 a.
-

000'000'00M

cr...o
g ,

04 ,,

to,

000'000.0K8Z

• 8

IQ Z lrt

Q. ---) cp 03 a;
,,-) H
cn
P).
Z
c /0 i"
05

x .L
.9.t
p..0

(oononocsz)

E- 51 <

... vroCD>..173 ....., .,' I,

= ,. •

a

000-000.00S*8Z

0E.
0 0
Pa - CD'
'0

„,_
0-. 0 -o
'A : ot. II) ... GP
- • _. ND

e >4

0

O

(oonoo"ooc8z)

=

0/, .-1
go'' (T, q

0.,
0

000'000'0g5

''

...

'0

CI>,

000'000'OSS

0,

,..1
`0 04
CD>,
o>, z
g ..5147Q
„
P• -3 0>
0:: t" n

g';.&)-

691'L99.606.9L

Q
q..
K',--,El
N
w, -' jig
X1.0
..,g
.."?....< A 4 2..0
'X' 8,,,.: g E- o>. o4.
on 0 a. 'e e , o A)>,
CD>,p).• «. ,

a'

0 OQ
C
A

.0

69I 'L99.606-9L

n at

a-

=

0. 0,
,),

I I -1717LO'OtZ'VLZ

= C:)›. .-.‘ ---•

6..'-

=
40>

II1717L0'017rt/LZ

Z Crq .>

,..9 g cr

< '0
CIQ
0>.
0. CI
, „.
1
. 0.
1;:o

000'000'00g' I

:
64; 8 -Et

aq g%, c) (") 8
cl
o
,--3..

1-3
0"
)-3
q 0>.
="
o.

g
to
at?

660'LSL'OLI '66£*/.

p
c).

1'5; )-3

■-• • i:;

"
5:).

968'01£'9L£'9.129

'CI ,-t-

aq ss.-0 .r,

660'LSL'OL9'00V1

'-i- ,-3
fr
cp, CD>


Bao cao tai chinh rieng

Cho kY ke town QUy I nam 2017

TONG LONG TY THEP VITT NAM-CTCP
91 Lang Ha, wan Deng Da, thanh phe Ha Nei

Ban fir vim cong tyx con
Thong tin chi tit ve cac cong ty con dm TOng Cong ty vao ngay 31/03/2017 nhu sau:
Ten Ong ty
C6ng ty CP Kim kin Ha Nei VNSTEEL
Cong ty CP Kim khi TP He Chi
Minh
Cong ty CP Thep Nha Be VNSTEEL
Ong ty CP Thep Thu Dirt
VNSTEEL
Cong ty CP Thep Vicasa
VNSTEEL
Cong ty CP Ma Kern Cong nghi'ep
Vingal - VNSTEEL
C8ng ty CP Giao nhan Kho Van
Ngoai Thtrong Viet Nam
Cong ty CP Ton ma VNSteel
Thang Long
Cong ty TNHH MTV Thep NHL
Nam - VNSTEEL
Citing ty TNHH MTV Thep Tam la
Phu My - VNSTEEL
C6ng ty CP Thep Tarn Mien Nam

Nai thanh lap va
hoat do, ng

HA N6i

Ty le
loiich
89,37%

Ty le
biAu quyet
89,37%

Float dOng kinh doanh
chinh
Kinh doanh thdp

He Chi Minh

55,67%

55,67%

Kinh doanh thep

He Chi Minh

69,07%

69,07%

He Chi Minh

65,00%

65,00%

Deng Nai

65,00%

65,00%

San xuat va kinh doanh
thdp
San xuat va kinh doanh
titer)
San xuat va kinh doanh
thdp

Deng Nai

51,00%

51,00%

Ma cong nghiep

He Chi Minh

95,37%

95,37%

Giao nhan van chuyen

Ha N6i

89,01%

89,01%

BA Ria - Wing Tau

100,00%

100,00%

San xuat va kinh doanh
ton ma
San xuat thdp

BA Ria - Wing Tau

100,00%

100,00%

San xuat tiler)

Deng Nai

64,60%

83,49%

He Chi Minh

100,00%

100,00%

San xuat va kinh doanh
thdp
Tu An thiet ke

C8ng ty TNHH MTV Tu van
MDC - VNSTEEL
Hau to vao cong ty lien doanh, lien ket

Thong tin chi fiat ve cac cong ty lien doanh, lien ket tha Tong COng ty vao ngay 31/03/2017 nhtr sau:
Nai thanh lap va
hoat dong

Ty le
lai ich

Ty le
bieu ouvet

Hoat thing kinh doanh
chinh

Cong ty CP Kim khi Mien Trung(*)
Cong ty CP Ural the') Binh Tay
Cong ty CP Tan Thanh my

DA Nang
HO Chi Minh
BA Ria - ViIng Tau

38,30%
40,06%
25,48%

38,30%
40,06%
25,48%

Cong ty CP Thep Tan Thuan
Cong ty CP Co: khi Luyen kim
Cong ty CP Dau tir Xay dung mien
Nam
Cong ty TNHH Nippovina
Cong ty Tan Phuang Nam
Ging ty Thep Tay D6
Cong ty TNHH Gia cong va Dich
vu Thep Sai Gen

HO Chf Minh
Deng Nai
HO Chi Minh

25,00%
45,00%
20,00%

25,00%
45,00%
20,00%

Kinh doanh thdp
San xuat Itrai thdp
San xuat veoi va phu lieu
san xuat thep
San xuat the])
Luyen can thep
Xay dung

He Chi Minh
Deng Nai
Can Tha
Deng Nai

50,00%
45,00%
55,00%
40,00%

50,00%
45,00%
50,00%
40,00%

San xuat ton
San xuat ton
San xuat thep
San xuat thep

Ten cong ty

17


Bao can tai chinh rieng

TONG CONG TY THEP VIET NAM-CTCP

Cho kj, ke toan Qtly I nam 2017

91 Lang Ha, qudn DOng Da, thanh phi Ha NOi

Cong ty Vat lieu chiu lira Nam 'Ling
Cong ty TNHH Ong thdp Viet Nam
Cong ty TNRI-1 Ca khl Viet Nhat
Cong ty CP Tr& Th6n
C8ng ty CP Ca dien Luyen kim
Thai Nguyen
Cong ty CP Thep Da Nang
COng ty TNHH Nasteelvina
Cong ty TNHH Thep Vinakyoei
Cong ty TNHH Trung tam Thuang
mai Quoc to (IBC)

COng ty Lien doanh San xuAt Thdp
Vinausteel
COng ty TNHH Thep VSCPOSCO (VPS)
C6ng ty TNHH Khoang san Luyen
kim Viet Trung
Cong ty TNHH VNS-Daewoo
Cong ty CP Gang thdp Thai
Nguyen

Dau to vao

Ding Nai
68,00%
Hai Phimg 50,00%
Hai Phimg 28,00%
Hai Ducmg 40,11%
Thai Nguyen 26,21%

50,00%
50,00%
28,00%
40,11%
26,21%

Vat lieu chiu lira
San xuat 6ng thep
Gia Ong ca khi
San xuat gach VLCL
San xuat thdp

DA Nang 31,16%
Thai Nguyen 36,70%
H6 Chi Minh 40,00%
H6 Chi Minh 50,00%

31,16%
36,70%
40,00%
50,00%

San xuat thdp
San xuat thdp
San xuAt the')
Kinh doanh bat Ong san

Hai PhOng 30,00%

30,00%

San xuAt thdp

Hai Phong 34,00%

34,00%

San xuAt thdp

LAo Cai 46,86%
BA Ria - \Tung Tau 40,00%
Thai Nguyen 42,11%

46,86% Khai tilde quang, san xuat
phoi thdp
40,00% Nhap khan va phan phei
pile lieu sat
San xuAt va kinh doanh
42,11%
thdp

vi kirk

Ten ding ty nhan dau to
Cong ty TN1-11-1 Ong Thep Nippon
Steel VN
Cong ty TNHH Cang quec to Thi
Vai
C8ng ty CP Sit Thach Khe
C6ng ty CP D8I8mit Viet Nam

Ty
Igi ich

, TS, le
bieu quy6t

Hog Ong kinh
doanh chinh

3,66%
BA ilia Viing TAu

BA. Ria - 10,10%
Wing Tau
HO Tinh 15,21%

3,66%

San xuat ong the')

10,10%

Dieu hanh cang

15,21%

Thanh Hoa 12,89%

12,89%

Khai thdc va mua ban
quang sat
Khai tilde quang

Nai thanh
lap va hog d8ng

5 . PHAI THU NGAN HAN CUA KHACH HANG

- Cong ty TNHH Thep Tam ld Phu My-VNSTEEL
- Cong ty TNHH Khoang san va Luyen kim Viet Trung
- Cdc khoan phai thu khdch hang khac

18

31/03/2017

01/01/2017

VND

VND

626.786.494.451
62.929.440.064
8.017.247.252

397.039.031.808
62.929.440.064
6.984.502.905

697.733.181.767

466.952.974.777


Bao cao tai chinh rieng
Cho 14 1c6 toes' Qay I nam 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quAnD6ng Da, thanh ph6 Ha NOi
6 . PHAI THU VE CHO VAY DAI HAN

- C8ng ty TNHH MTV Thep Tam IA Phu My - VNSTEEL (*)

31/3/2017

01/01/2017

VND
200.000.000.000

VND
200.000.000.000

200.000.000.000

200. 000.000.000

(*) Tong COng ty cho Cong ty TNHH MTV Thdp Tam IA Phil My-VNSTEEL (Con* ty con) vay doi vai khoan Ks
Cong ty TNHH MTV Thep tam IA Ph6 My phai tra C8ng ty me khi ban giao chuyen sang C6ng ty TNHH MTV.
Theo Bien ban thoa thuan so hieu VNS-TLPM-2015 va Cong van so 6261VNS-TCKT ngay 06/05/2016 ctla T6ng
C6ng ty Thdp Viet Nam - CTCP, T6ng C6ng ty cho C8ng ty TNHH MTV Thep Tam la Phil My vay von ltru dung
phac va hog d'Ung san xuat kinh doanh theo nhu Au vai lai suat cho vay la 6%/nam. Khoan vay theo hinh thirc tin
chap. SO du phai thu v6 cho vay tai thtri diem 31/03/2017 la 200.000.000.000 dOng.
7 . PHAI THU KHAC
31/03/2017

a) Isigan han
Phai thu ve c6 phan h6a
Phai thu ve c6 tire va Icri
nhuAn &cm chia

Phai thu cac khoan
thanh toan h0 (*)
Phai thu Tim la Th6ng
Nhat ye lai cho vay va
lai chAm tra (*)
Du thu lai tien giri c6
Icy han
Phai thu Cong ty
TNHH Xay dung va
Thucmg Mai (BMC)
tien (14 CQC thud dat
COng ty CP Kim Khi
Ha NOi
Phai thu ve lai cham tra
caz di turcrng khac
Phai thu tien b6i
thutmg, giai phong tau
nhanh
Phai thu ngutri lao dOng
Cac khoan bao hiem
Phai thu dm Cty CP DT
XD Mien Nam
Phai thu ve tam Cmg
KS, cucic ics, quy
Phai thu khdc

01/01/2017
Gia tri
Du phOng
VND

VND

Gia tri
VND

Du phOng
VND

5.016.087.859
221.234.147.902

-

5.016.087.859
115.378.967.902

102.380.489.966

(51.190.244.983)

102.380.489.966

(51.190.244.983)

23.909.264.389

(23 .909.264.389)

23.909.264.389

(23.909.264.389)

1.258.944.028
2.552.550.000

(2.552.550.000)

2.552.550.000

(2.552.550.000)

954.293.525

948.293.525

16.911.202.826
2.467.668215

2.467.668.215

521.158.317
771.894.684

(771.894.684)

11.274.741
253.859.601
771.894.684

(771.894.684)

(1.207.307.866)
(79.631.261.922)

194.996.400
425.159.503
6.056.584.982
278.543.238.621

(1.207.307.866)
(79.631.261.922)

730.976.400
5.901.191.153
14.664.917.153
381.098.639.563

19


BA° cao tai chink rieng
Cho kj, ke toan Qiiy I nam 2017

TONG CONG TY THEP VItT NAM-CTCP
91 Lang Ha, quart Ding Da, thanh phi Ha Nei

01/01/2017
Dv phong
Gia trj
VND

VND

31/03/2017

Gia tri
VND
b) Dai hon
K5f guy, kS, cugc
Phai thu dai han khac
Cong

Dv phong
VND

1.100.000.000

1.100.000.000
1.000.000
1.101.000.000

1.100.000.000

(*) TOng Cong ty Thep Viet Nam - CTCP da phat hanh Thu bao lanh so 242/VNS-TCKT, cam IA bao lanh
thanh toan cho Cong ty Co pith Thep tam la Thong nhAt d6i vOi khoan vay Ngan hang TMCP Ngoai thuong Viet
Nam va Cong ty Tai chinh CO plan Xi mang theo hop Sing tin dung so 0017/DTDA/09CN ngay 23/04/2009 vai han
mire bao lanh la 15 trieu do la My. Tong so tin ma TOng COng ty Thep Viet Nam da thanh toan thay cho °Ong ty CO
phAn Thep Tarn IA Thong nhAt theo Thu bao lanh neu tren la 119.680.489.966 cling. Den thei diem 31/03/2017, Cong
ty Co phan Thep tam la Thong NhAt can phai thanh toan cho TOng C6ng ty Thep Viet Nam - CTCP ng goc la
102.380.489.966 Sing va iai tucmg Ung la 13.131.348.883 ding
8 . N(1 XAU

31/03/2017
Gia tri ca the
Gia goc
thu hei
VND
VND

01/01/2017
CIA tri cb the
Gia gOc
thu hoi
VND
VND

Phai thu khach hang
Cty CP DT va KD Thep
Nhan Luat

3.754.091.389

3.754.091.389

Cty CP KD vat lieu XD
Pic?

1.447.742.335

1.447.742.335

Doi tugng khac

Phai thu khfic
Cty TNHH XD va TM
(BMC)
Cong ty CP Thep tam IA
Thong NhAt
Doi Urging khac
Tra trulfrc cho ngubi
ban ngan han
STEEL BASE TRADE AG
COng

602.804.334

4.332.042

602.804.334

4.332.042

2.552.550.000

2.552.550.000
121.789.754.355

51190244983

126.289.754.355

51.190.244.983

1.022.032.627

0

1.022.032.627

0

51.194.577.025

2.212.501.163
137.881.476.203

51.194.577.025

2.212.501.163
133.381.476.203


Ban cao tai chinh rieng
Cho 14 ke toan Quy I nam 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quan Bong Da, thanh pht) Ha NOi

9 . TAI SAN DANG
a) Chi phi sin xuAt, kinh doanh do. dang dal ban
31/03/2017
GU tri có the
thu hili

Gia pie
VND
VND
Du an khu nha er cao

01/01/2017
Gia tri có the
thu htd
Gia pic
VND
VND

80.491.136.000

80.491.136.000

80.491.136.000

80.491.136.000

80.491.136.000

80.491.136.000

80.491.136.000

80.491.136.000

tang Hoang Queic Viet
b) Xfiy dung co. ban do. dang

Xay Ong co ban
Du an too nha 91 Lang
Ha
DA hang rao biro ye
Phu& Long B(TSPN)

01/01/2017

31/03/2017
Gia tri co
the thu hOi
Gia geic
VND
VND

Gia giic
VND

Gia tri có
the thu hOi
VND

1.049.580.682
1.049.580.682

1.049.580.682
1.049.580.682

1.049.580.682

1.049.580.682

1.049.580.682
1.049.580.682

1.049.580.682

1.049.580.682

1.049.580.682

1.049.580.682


ESI '66T7SCOSI

tt£16VSZT*0.1

80L:£06TOZ
M341'8'19'81

Z09'186'099'61

£9S*8Z9*L61
tC£'9£9'6£SIII

8Z67L8'880T

ELVLEZ'SSOTI

ZW8Z 1'6017

ZLL 'SZ '61:07

ZU:8ZI*60t

LIC-LZVICVZ
L,176'98S19TTZT

66L'ELV9£0176I

CSI*66.17SLAISI

47.

ft£16VSZFOT

)■1

[

,au-3 .aaia--3
0 ,-3 0-30Z-34
ra3-: Ea";
CD,

=1

5S
0- a ;

ag P
°
cn oQ

ZO9'906'9H0'IZ

■
—•

4: -4

0
ta co)
----.
0 ls..)
n0 ,:=.
la
0, -4
0

'''.
g'

1717£T9C88£'56I

rn

is

=

th)

000'576'S-8£'I

-.3< k‹.• .......,
---_-,,,. 0
(rg

Fl•

000'cZ6'S8£1

rn
rn
CZ-V8Z-17.055.1

Crl = CM CD
,
=a
'---0' 0qsy, o 2 1e"
'-<,
-L
p,
(10
0 ..... a --.
0
0, cm
H cm IV

000-SZ6.c8E 'l

a a
9 P
=Z

75.._.
5
,
ta
..-- -,..

000.CZ6-S8£.1

SZV8ZrOSSI
8£8'9Z£'06S*98

IZT99£'6L1
S£VOSC-1700"8

80CEOCEOZ

E9C8Z91,6I

O

0>,
O

LI E'LZE'tE UZ

Ch
0 0
0 0
00 a
el 8
0. fa
12 i4
-.
5.. ,e
•'-''
-4

000.SZ6-C8E. I

"-j i■->
0 0
,-.
I.---1 -4

000.gt6.58

H,-3 n-i
c)-3o0-3
-3-3
.
r15: '. a: =
e N: '5'3: ''" Q...t,,
=—

a Ea
„:1.
.

000.5Z6'58E.I

£9Z*0£81,SE98

9g0"LIL:£8V8

9SZ*81707Z8'81

LI6T9VLELAI

Ca 0
,.....
, ,.....
0
O
W ,,

V9Z*686"90617Z1

ZW8ZI*60,

068'89n66T9
ST£7L819.1179

88ZTL,S11761
6061W6'OZT*Z

N

9t£"££6'8£8
tc75079L.13ZrZ

.a.l. T.'.

0 P.' g' .". --,..
170 = 0
el L-4
0,
,—,
.=,
"Ct
* 0,
a.
4 -.1
< ..<
r s--...
Co,
0

la
a
_

e ...cCO

as

0

(t0
5:

10. TAI SAN CO DINH HiYU HINH

S£S178r6ZI*69

•

2

O n

0-3


Bao cao tat chinh fling
Cho ky ke tan Qay I nam 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, quan DOng Da, thanh pho Ha Nqi
11 . TAI SAN CO DINH VO HINH

Nguyen gia
Ti 01/01/2017
Tang trong ky

Gia tri cLuyen sir dung dat

VND

Phan mem may tinh

VND

COng
VND

757.247.039.103

4.791.611.789
2.016.000

762.038.650.892
2.016.000

2.016.000

2.016.000

757.247.039.103

4.793.627.789

762.040.666.892

2.497.443.946

3.177.611.789

318.211.237

5.675.055.735
318.211.237

318.211.237

318.211.237

Mua sam mai
Tang khac
Giant trong nam
Giam do gap von
Ti 31/03/2017
Gia tri hao mon lay ke
Ti 01/01/2017
Tang trong ky
Khau hao trong Icy
Gram trong nam
Giam do gop von
Giam Ichac
Ti 31/03/2017
Gia tri con lai
a 01/01/2017
Ti

2.497.443.946

3.495.823.026

5.993.266.972

754.749.595.157

1.614.000.000

756.363.595.157

Tai 31/03/2017

754.749.595.157

1.297.804.763

756.047.399.920

Tai ngay 31/03/2017, Tong Cong ty dang ghi nhan gia tri guy& sir 41 caa 10 lo dat xin giao ?tat co thu tien sir
dung dat la 757.247.039.103 clang theo Bien ban xac dinh gia tri DN co phAn haa da &Kit BO Cong Thucmg phe
duyet theo QD so 3468/QD-BCT ngay 29 thang 6 nam 2010, bao g6m:

STT

1
2
3

Gia tri guy& sir
dung dat
VND
109.834.560.000

Dia chi khu dat

L6 dat tai khu do thi Bac, phu?mg Nguyen Du, TP
Ha Tinh (1)
So 410 &rang 2/9, phu&ng Hoa Cuang Nam, quan
Hai Chau, TP Da ging
So 141 Phan Chu Trinh, Phuang 2, TP Wing Tau
(co mat tien duang Phan Chu Trinh, thuOc down tir
Thu)/ Van den Vo Thi Sau)

16.458.750.000
27.098.200.000

153.391.510.000

23

Ghi chit

Da kj, hop dang
thue dat hang nam


Bao can tai chinh rieng
Cho kj, ke toin Qiiy I nam 2017

TONG CONG TY THEP VIET NAM-CTCP
91 Lang Ha, Tian liking Da, thanh phO Ha NOi

Nhang to at chuyen dai tir thue at hang nam sang giao dat co thu tin sir dung dat theoi phucmg an c6 phan h6a:
STT

Gia tri guy& sir
dung dat

Dia chi khu dat

Ghi chit

VND
1
2
3
4
5
6
7

160.756.686.000

S6 91 Lang Ha, phu&ng Lang Ha, quart Ding Da,
TP Ha Nei (3)
42 Lac Trung, phuang Thanh Lucmg, quan Hai BA
Tnrng, TP Ha Nei (3)
SO 56 ThA Khoa Hub, phut:mg Ban Thanh, Quan 1,
TP HCM (3)
St) 120 Hoang Qutic Viet, phtrong Nghla Tan, quart
Cau Giay, TP Ha Nei
SO 19/20 Ttr Quyet, khu pho 1, phuang 17, quan

Tan Phu, TP HCM
L6 dat tai 736N Ngo Quang Huy, ap An Dian,
phut mg Thao Dien, Q.2, TP HCM
SO 41, to 7, khu pht) 3, plurang Phtrac Long B, quan
9, TP HCM

34.540.989.975

Da xin thay mi
phuong an thanh
thue dat tra titan
hang nam

153.176.562.000
54.465.813.727
75.901.457.401

Da Op titn sir
dung dat theo phe
duyet cua UBND
TP Ha Nei

85.738.620.000
39.275.400.000
603.855.529.103

c6 thu tien sir dung dat la
Tong Cong ty dang ghi nhan gia tri quyen sir dung dat Th. 10 16, dat xin giao
757.247.039.103 &mg, trong de c6 03 16 dat truac thai diem co phan h6a c6 quyen sir dung dat kitting xac dinh
thai han la 153.391.510.000 d6ng, 07 10 dat chuyen doi tir thue dat hang nam sang giao dat co thu Wan sir dung

, ding theo Bien ban xac dinh gia tri doanh nghiep co phan hOa da dirge BO Cong thucmg
dat la 603.855.529.103
phe duyet theo Quyet dinh s6 3468/QD-BCT ngay 29 thang 6 nam 2010. Trong 07/10 16 dat &To giao nay obit)
dat tai so 120 duang Hoang QuOc Viet, quan Cau Gidy, thanh phi) Ha Nei da, duoc UBND thanh ph6 Ha Nei
lai vai tong nguyen gia 549.389.715.376
phe duyet gia tri quyen sir dung dat trong nam 2012. Cac 16 dat
&Ong chua duac UBND cac tinh, thanh phi) phe duyet.
thai
Dan thai diem 31/03/2017, Tang Cong ty da xin thay d6i,phtrang an sir dung dat tir giao dat sang thue
han 50 nam cho 03/10 16 dat gem: 16 dat 91 Lang Ha - Deng Da - Ha Nei, 16 dat 63 ng0 42 Lac Trung - Hai Ba
Trung - Ha Nei, to dat 56 Thit Khoa Huan - Q1 - TP HCM va da duqc Be Cong thtrang nhat tri phucmg an theo
&mg. Tuy
,
cong van, so 11155/BCT-TC ngay 10/11/2014 vai tong gia tit quyen sir dung dat IA 348.474.237.975
ong C
ty chua ghi nhan giam gia tri dm 03 16 dat nay do ohm. c6 Quyet dinh phe duy'et ban giao
nhien, Tng
ding ty CO phan.
Tang C6ng ty dang ghi nhan quyen sir dijng to dat tai khu do thi B&c, phtrang Nguyen Du, Thanh pito Ha Tinh
theo Bien ban xac dinh gid tri doanh nghiep co plan hea da duacB6 COng thu:cmg phe duyet theo Quyet dinh so
3468/QD-BCT ngay 29 thang 6 nam 2010 vaigia tri IA 109.834.560.000 dOng. Ngay 18 thang 3 nam 2012,
UBND tinh HA Tinh da ban hanh Quyet dinh so 729/QD-UBND ve viec thu heti 18 dat nay. Ngay 27/02/2015,
Tong Cong ty da girl Cling van so 211/VNS-QLDT de nghl SO Tai nguyen va Moi truang HA Tinh thirc hien thit
tuc thu heti 16 dat va xac, dinh gia tri den bit 16 dat neu tren a ban giao nhung yin chua nhan duac tra lai tir
UBND tinh Ha Tinh. Deng that Tong COng ty giri van ban xin y kien cua Be COng thucmg va Chinh phis ve
van de nay nhung chua nhan dtrac phan heti. Do do, Tong C6ng ty van theo del gia tri cac 10 dat nay,tren khoan
mix "Tai san CO dinh v6 hinh". T6ng Cong ty se dieu chinh theo ket qua ban giao chinh thirc cuoi cling vai
UBND tinh Ha Tinh.
Cac 16 dat xin chuyen citti hinh Mire thue dat sang giao at, Tang Cong ty dang kj, hop &mg thue dat hang nam.
Do d6, gia tri cac 16 dat nay NIA s6 phai tra ngan sach nha nuac c6 the thay doi khi Tong Cong ty Mut hien xong

cac thit tuc chuyen dei va chrac phe duyet quyet tan co phan h6a.
24