VNSTEEL BCTC Hop nhat Q2 2017 Signed

VNPT-CA
Ký bởi :
TỔNG CÔNG TY THÉP VIỆT NAM CTCP
11 giờ, 28/7/2017

BAO CAO TAI CHINH HOP NHAT
TONG CONG TY THEP VMI. NAM - CTCP
Cho kSt k6 loan Q0 H am 2017


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quan Dtmg Da, thanh pho Ha NOi

NO! DUNG
Bang can di U' todn hop nth
BA° cdo ket qua hoat dOng kinh doanh hop nhat
Bao cdo Iuu chuytn an to hop nhAt
Thuyet minh Bao cat:, tai chinh hop that

1


TONG CONG TY THEP VITT NAM - CTCP
So 91 Lang Ha, quan Ding Da, thanh pile Ha NOi

Bao coo tai chinh hov nh4t
Cho kjr kd town Qujr II nom 2017

BANG CAN DOI Kt TOAN HOP NHAT
Tgi ngay 30 dieing 06 aim 2017

Ma
A

so

Thuyet
minh

TAI SAN

100

A. TAI SAN NGAN HAN

110
III

3

112

I. Tien vá CAC khodu Wong duang tan
1. Tien
2. Cdc khoan twang ducmg tien

120

II. Dau tirthi chinh ngin han

4

123

1. Dau to nem girt. ddn ngay dao han

130

III. Cac khoin phai thu ngin hpn

131

1.
2.
3.
4.
5.

132
135
136
137
140
141

5

Phai thu ngan han crag khach hang
Tra truac cho ngutfi ban ngdn han
Phai thu ye cho vay ngan han
Phai thu ngan han khac

Du phong phai thu ngart han kW) doi

6

IV. Hang din kho

7

149

1. Hang ten kho
2. Du phong giam gid hang Con kho

150
151

V. 'Chi son ngin han khac
1. Chi phi tra tru6c ngAn han

13

152
153

2. Thus gia trj gia tang duqc khan tar
3. Thud va cdc khoan khac phai thu Nha nu&

15

200

B. TAI SAN DAI HAN

210

I.

216

I. Phai thu dal han khdc

220

II. Thi son co dinh

221
222
223
224
225
226
227
228
229

1.
2.
3.
-

Cfic khan phai thu dhi han

6

9

Tai sari co dinh hitu hinh
Nguyen gia
hao mon luy Ice
Tai san co dinh thue tai chinh
Nguyen gid
Gib tri hao mon luy ki
Tai san ce, dinh vo hinh
Nguyen gia
Gi6 0.1 hao mon luy ki

10

11

2

30/06/2017

01/01/2017

VND

VND

5.716.906.993.583

5.888.477.787.749

1.687.175.281.574

1.754.245.914.636

700.562.918.853
986.612.362.721

535.850.062.447
1.218.395.852.189

148.885.657.230

140.868.657.230

148.885.657.230

140.868.657.230

1.636.497.161.203

1.631.396.010.052

1.391.463.443.446
137.557.161.503
39.000.000.000
246.857.801.557

(178.381.245.303)

1.484.432.932.600
86.260.945.087
39.000.000.000
212.660.595.089
(190.958.462.724)

2.100.002.564.310

2.176.628.849.689

2.151.166.018.049
(51.163.453.739)

2.225.636.758.692
(49.007.909.003)

144.346.329.266

185.338.356.142

40.220.763.622
90.284.065.131
13.841.500.513

35.323.988.367
132.497.156.313
17.517.211.462

8.670.308.361.951

8.863.090.155.337

11.358.194.000

11233.194.000

11.358.194.000

11.233.194.000

3.338.805.622.411

3.520.066.449.614

2.550.259.573.477
7.440.175.941.423
(4.889.916.367.946)
8.808.134.269
9.085.754.545
(277.620.276)
779.737.914.665
790.678.099.576
(10.940.184.911)

2.705.509.487.940
7.424.347.294.258
(4.718.837.806.318)

814.556.961.674
824.771.453.437
(10.214.491.763)


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quk Wing Da, thanh phO Ha NOi

Bao cao tai chinh hop nhAt
Cho k5, ke toan Quj, II rift 2017

BANG CAN OOI KE TOAN HQP NHAT
Tgi ngity 30 thdng 06 nam 2017

Ma TAI SAN
so

(tigp theo)
Thuyet
minh

230 III. 13At d(ing san dau tu.
231 - Nguyen gia
232 - Gia tri hao mon luy kt

12

240 IV. Tai san do dang dal h#n
241 1. Chi phi san xuat, kinh doanh der dang dai han
242 2. Chi phi )(ay dung co ban d& dang

250 V. D'Au ttr tai chinh dal h#n
251 I. Dau to vao ding ty con
252 2. Dau tu vao cong ty lien doanh, lien ket
253 3. Dk tu gbp von vao don vi khdc
254 4. Dv phong giam gia dau tu tai chinh dai han
255 5. Dau tu nam giv den ngay dao han

8
4

260 VI. Tai san dai han khac
261 I. Chi phi tra truiffc dai han

13

01/01/2017
VND

101.457.826.226
146.942.091.580
(45.484.265.354)

121.806.051.376
164.601.674.711
(42.795.623.335)

101.402.892.742
80.491.136.000
20.911.756.742

105.394.448.214
80.491.136.000
24.903.312.214

4.788.289.771.834
28.019.682.908
4.374.238.028.396
411.008.175.838
(56.976.115.308)
32.000.000.000

4.771.421.859.255
28.019.682.908
4.376.923.604.848
412.508.175.838
(58.029.604.339)
12.000.000.000

328.994.054.738
328.994.054.738

333.168.152.878
333.168.152.878

14.387.215.355.534 14.751.567.943.086

270 TONG CONG TAI SAN
MA
so

30/06/2017
VND

Thuye't

N UON VON

mini]

300 C. NQ PHAI TRA
310 I. My ngAn h#n
311 I. Phai tra ngutri ban ngan han
312 2. Nguoi mua tra tien tn.rdrc ngan han
313 3. Thue va ck khoan phai nop Nha nude
314 4. Phai tra ngui!yi lao dang
315 5. Chi phi phai tra ngan han
318 6. Doanh thu chua thvc hien ngan han
319 7. Phai tra ngan han khac
320 8. Vay va nq thue tai chinh ngan han
321 9. Du phOng phai tra ngan han
322 10. Quy khen thuang, pinic Iqi

14
15
16
17
18

330 II. Ng' dal hgn
336 1. Doanh thu chua thvc hien (Jai hp

337 2. Phai tra dai han khac
338 3. Vay va nq thug tai chinh dal hp
341 4. Thu thu nhap hoan lai phdi tra

17
18
.b

3

6.556.297.286.275

7.152.279.256.537

5.834.951.954.230
472.894.897.836
23.173.452.210
21.434.413.014
105.208.776.987
192.528.178.210
1.646.150.696
515.150.664.804
4.420.542.928.980
14.420.673.324
67.951.818.169

6.445.019.902.290
843.299.889.346
38.125.705.028
28.679.821.356

162.024.505.581
133.516.242.663
541.287.003
510.073.220.312
4.670.539.240.456
6.848.309.456
51.371.681.089

721.345.332.045

707.259.354.247
709.715.938
680.024.823.259
17.004.638.449
9.520.176.601

677.898.838.031
43.446.494.014


TONG CONG TY THEP V1CT NAM - CTCP
SO 91 Lang Ha, quan DO'ng Da, thanh phei Ha NOi

Sao coo tai chinh ho'p nhfit
Cho ky kS town Quy II nam 2017

BANG CAN DOI Kt TOAN HOP NHAT
Tat ngety 30 thong 06 nanz 2017 •
(tie'p theo)
N15

so

N DON VON

400

D. VON CHI) So HITh

. 410
411
411a
412
414
416
417
418
420

ThuySt
minh

I. Von chit so' hint
1. Vein gOp ctia,chu sg him
Co phieu pha thong co quyen bieu quyet
2. Thong clu von co phan
3. Von khac cua chit so. him
4. Chenh tech danh gia lai Cal san
5. Chdnh tech gia h6i doai
6. Quy dau hr phat trien
7. Quy khac thuOc von .cha ser huu

8. Lai nhuan sau thus chua phan phi

20

421
421a
LNST chua phall phoi luy kin de'n cuai ?lam truac
421b
LNST chua phcin phai kji nay
429 10. Lqi ich c6 clang khOng kiem soat
430
431

II. Ngutn kinh phi va quy khac
1. Ngu'On kinh phi

440

TONG CONG NGUON VON

Nguyin Duy Dung
Ngtroi lap
•
Ha N6i, ngaya thcing

30/06/2017
VND

01/01/2017
VND

7.830.918.069.259

7.599.288.686.549

7.830.918.069.259
6.780.000.000.000
6.780.000.000.000
0
24.927.586.412
(884.635.606.429)
167.060.229.733
63.495.759.228
8.869.779.863
1.178.375.737.325
904.533. 193.507
273.842.543.818
492.824.583.127

7.599.218.686.549
6.780.000.000.000
6.780.000.000.000
24.927.586.412
(846.797.471.093)
206.353.960.100
78.278.803.357
1.581.164.271
783.455.740.497
26.065.339.731
757.390.400.766

571.418.903.005
70.000.000
70.000.000

14.387.215.355.534

Vu Duy Huynh
Ks toan tru'ong
nam 2017

4

14.751.567.943.086


TONG CONG TY THEP VIET NAM - CTCP

Bao coo tai chinh hop nhAt
Cho kS/ ke toan Quj, II am 2017

S6 91 Lang Ha, qu'an Dting Da, thanh ph6 Ha N6i

BAO CAO 'CET QUA HOAT BONG KINH DOANH HOP NHAT
Quji II niini 2017
Lay ke tir dau nam den cutli quj, nay

Quj, II
Nam nay

Nam tru.o.c

Nam nay

Nam truxiv

VND

VND

VND

VND

22

4.569.796.498.039

4.283.884.738.059

9.045.113.781.206

8.786.033.250.196

23

61.848.813.589

53.723.009.679

105.954.310.893

122.245.366.065

4.507.947.684.450

4.230.161.728.380

8.939.159.470.313

8.663.787.884.131

4.284.259.295.096

3.712.181.048.134

8.328.028.008.998

7.783.946.874.860

223.688.389.354

517.980.680.246

611.131.461.315

879.841.009.271

8. Phisn rai hoc 18 trong ding ty lien doanh, lien ket
9. Chi phi ban hang
10 Chi phi quan ly doanh nghi'Op

9.439.078.454
69.476.422.505
63.067.947.943
71.301.193.065
61.649.621.759
93.721.692.020

106.235.381.626
64.669.528.958
56.842.698.919
125.292.023.585
98.912.430.510
148.270.645.712

68.002.693.249
133.707.345.309
120.667.998.662
129.419.816.102
125.525.203.708
206.268.993.973

188.465.014.025
123.856.286.348
113.530.781.833
36.756.692.017
204.748.650.380
237.184.173.379

30

11. IAA nhu4n than tir hoot dOng kinh doanh

79.580.924.589

437.655.480.277

343.052.427.676

539.273.605.206

31
32

12. Thu nhap khac
13. Chi phi khac

9.857.148.484
1.756.297.739

16.539.095.161
416.648.260

12.627.440.332
2.298.407.485

13.070.313.861
5.116.980.965

40

14. Lcri nhan khac

8.100.850.745

16.122.446.901

10.329.032.847

7.953.332.896

Ma
so

CHI TIEU

01

1. Doanh thu bin hang va cung cap dich vu

02

2. Cac khoan giarn trir doanh thu

10

3. Doanh thu than ban hang va cung cap dich NA,

11

4. Gia von hang ban

20

5. Lcri nhan gQp ve bin hang va cung cap dich vu

21
22
23

6. Doanh thu hoot d'Ong tai chinh
7. Chi phi tai chinh
Trong do: Chi phi kW vay

24
25
26

Thuye't
minh

24

25
26

27
28

5

TONG CONG TY THEP VIET NAM - CTCP
So 91 Lang Ha, quan DOng Da, thanh pho Ha 1\kii

Bao cao tai chinh him nhat
Cho 1(3/ ka toan QuY II nam 2017

BAD CAO KET QUA HOAX DONG KINH DOANH HQP NHAT
Quf, II nain 2017
Quy II
Ma
'A
so

CHI TIED

50

15. Tting icri nhuan ke toil' trtrfrc thus

51
52

16. Chi phi thus thu nhap doanh nghiSp hiSn hanh

60

18. Lcri nhuan sau thus thu nhap doanh nghie.p

Lay ke tir dau nam den cad guy nay

Nam nay

Nam tru.o.c

Nam nay

Nam till&

VND

VND

VND

VND

87.681.775.334

453.777.927.178

353.381.460.523

547.226.938.102

8.976.907.114

47.094.722.164
2:613.587.405

41.157.417.078

66.331.246.032
1.415.519.067

78.704.868.220

404.069.617.609

312.224.043.445

479.480.173.003

66.963.526.672
11.741.341.548

355.663.654.108
48.405.963.501

273.842.543.818
38.381.499.627

433.617.114.457
45.863.058.546

99

525

404

640

Thuyet
minh

29

17. Chi phi thu's thu nhap doanh nghiSp hoa-n lai

112-

61
62

19. Loi nhuan sau thus cila Cong ty me
20. LQ.i nhuan sau thud ciia CO (long kliong kiem sok

70

21. Lai co• ban teen co phieu

30

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o
zpNG Tyy

1* THEP vier
%a,p
r:G
CP
t?-

NguyZn Duy Dung
Ngir6i lap

Vu Duy Huynh
Ke toan twang

----1S-guyZn Dinh Philc
To'ng Giam d(Sc

Ha Noi, ngay ZQ thong f nam 2017

6


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quan Dong Da, thanh pho Ha Nei

Bao cao tai chink ho nhat
Cho kj, Ice toan Qu5, II nam 2017

BAO CAO LUV CHUYEN TIEN rrt HOP NHAT
Qup II nam 2017
(Theo phwang phap gian dip)

Ldy ke tir dau nam den cuOi quj, nay
MA
so

01

Thuyet
mink

CHI TIEU

I. LVU CHUYEN TIEN TU. HOAT DQNG KINH DOANH
1.
nhu(ut truft thug

Nam nay

Nam trirCre

VND

VND

353.381.460.523

547.226.938.102

189.929.000.720
(3.902.797.848)
430.554.066

206.991.612.331
113.617.059.973
(2.610.349.941)

(167.566.506.022)
120.667.998.662

(187.824.010.529)
113.530.781.833

492.939.710.101

790.932.031.769

86.750.855.310
74.470.740.643
(390.092.902.939)

(185.678.108.337)
(429.614.598.574)
(230.359.222.921)

(722.677.115)

570.198.155

(120.977.303.277)
(56.075.632.609)
8.621.878.341

(44.022.616.796)

(114.464.471.069)
(55.539.495.587)
3.655.671.621
(12.223.966.296)

50.892.051.659

(232.721.961.239)

(56.069.996.531)

(38.638.005.547)

1.953.206.607

3.402.563.638

(94.860.892.809)

(152.101.488.000)

261.300.000.000

88.096.206.908

(80.000.000.000)
101.500.000.000
(3.329.224.730)

6.492.310.000
142.706.629.637

130.493.092.537

49.958.216.636

6. Digu chink cho cac khoan

02
03
04
05
06
08

09
10
11
12
13
14
15
16
17
20

Khali hao tai san co djnh va bat Ong san dau to
Cac khoan du pitting

Lai, l8 chenh loch tj? gid hoi doai do danh gid lai
cac khoan Inge tien to c6 goc ngoai to
Lai, 18 tit hoat Ong dau to
Chi phi lai vay
14 Lpi nhulin tir hogt tffing kinh doanh :mac they
dOi von hru d(ing

Tang, giant cac khoan phai thu
Tang, giam hang ton kho
Tang, giant cac khoan phai tra (kitting Ice lai vay
phai tra, thug thu nhap doanh nghiOp phai Op)
Tang, giam chi phi tra truac
Tang, giam chUng khodn kinh doanh
Tien tai vay da tra
Thue thu nhap doanh nghiep da nOp
Tien thu khac tit hoat dOng kinh doanh
Tien chi khac cho hoat Ong kinh doanh
Lau chuygn agn thudn ter hopt d'Ong kinh doanh

25
26
27

II. LUU CHUYEN TIEN Tif HOAT BONG DAU Tir
mua sam, xay dung tai san co djnh va
I. Tien chi
cac tai san dai han khac
2. Tien thu tv thanh 15/, nhugng ban till san co dinh
va cac tai san dai han khac
3. Tien chi cho vay, mua cac Ong ca no dm dun vi

khac
4. Tien thu hOi cho vay, ban lai cac ding co ng dia
dun vi khac
5. Tien chi du to gOp von vac) don vi khac
6. Tien thu hOi dau to gOp von vao dun vi khac
7. Tien thu lai cho vay, CO tire va Igi nhuan dugc chia

30

Lau chuyin tien thud": tir hopt ding ddu ttr

21
22
23
24

a

7


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quan Wing Da, thanh ph6 Ha N8i

Sao coo tai chinh hop nhat
Cho Icy ke toan Quj, 11 nam 2017

BAO CA O LUt CHUYEN TIEN TE HOT' NHAT
Quji II nam 2017
(Theo phlecrng phdp giiin dip)

tir dau nam den cuiii quj, nay
Ma
s8

.
CHI TIEU

Thuyet
minh

Nam nay

Nam trtrO'c

VND

VND

8.345.727.123.194
(8.596.378.010.996)

(250.650.887.802)

7.658.718.479.093
(7.413.071.929.708)
(3.312.548.124)
618.554.802
242.952.556.063

33

34
35
36
40

III WU CHUYEN TIEN Te Fiala BONG TAI CHINH
1. Tien thu tir di vay
2. Tien tra no. Die vay
3. Tien tra no geic thue tai chinh
4. CO tilt, loi nhuan da tra cho chu so' hiru
Licu-chuyi.n tin thuin tie hogt &Ong tai chinh

50

Lu-u chuyin titn thuAn trong ky

(69.265.743.606)

60.188.811.460

60

Titn va twang &rang tin Tau ky

1.754.245.914.636

1.533.373.476.796

61

Anh InrOng cua thay clOi t gia h6i doai quy dOi ngoai to

2.195.110.544

(166.868.451)

70

Titn va twang (Twang tin cutii ky

1.687.175.281.574

1.593.395.419.805

Nguyin Duy Dung
Ngtrai lap
Ha 10i, ngay2 thcing

3

Vu Duy Huynh
Ki• toan trueing

yin Dinh Phtic
Tong Giam cl6c

nam 2017

8

TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, qudn Dong Da, thanh 06 Ha N6i

Bio cao tai chinh Imp nhat
Cho ky ice town Quy I nam 2017

THUYET MINH BAO CAO TAI CHINH HOP NHAT
Qufi 11 nam 2017

1 . DAC DIEM HO/yr DONG CUA DOANH NGHIEP
Hinh thti.c set WI von
TOng Cong ty Thep Viet Nam - CTCP la doanh nghiep Nha mac duct thanh 16p theo Quyet dinh s6 255/TTg
ngdy 29/04/1995 va Quyet dinh so 267/2006/QD-TTg ngay 23/11/2006 dm Thfi Than Chinh Phu ye viec thanh
Idp TOng Cong ty Thep Viet Nam. TOng Cong ty Thep Viet Nam chinh fink hog d6ng theo mo hinh Ong ty Mc
COng ty con ke tir ngay 01/07/2007.
TOng C6ng ty &lac chuyen di tit doanh nghiep nha ntrac sang Cong ty CO phan theo Quyet dinh so 552/QD-TTg
ngay 18/04/2011 cua Thit Wang Chinh phi' ve viec phe duyet phuang an co phan him TOng C6ng ty Thep Viet
Nam. Tong Gong ty Thep Viet Nam - CTCP chinh th6c chuyen sang hog Ong dui hinh thirc Cling ty co phan
tit ngay 01/10/2011 theo Giay chi:mg nhdn ddng 14 doanh nghiep Tong C6ng ty co phan so 0100100047 do So
Ka hooch va Dau to Thanh ph6 Ha NOi cap, thay dOi Ian thin 8 ngay 12/06/2015.
Try sa chinh dm TOng Cong ty duce ddt tai: SO 91 Lang Ha, qudn Dong Da, thanh ph6 Ha Mi.
VOn diet, le dm Tang Cong ty la 6.780.000.000.000 dOng twang du'ang 678.000.000 co phan, menh gia mOt co
phan la 10.000 &mg.
Linh vuc kinh doanh
TOng COng ty san xuat, kinh doanh thtrang mg cac mat hang sat, thdp, than cac loci; Giao nhan, kho van ngoci
thuang.
Nganh nghe kinh doanh
Hoct d6ng kinh doanh dm Tang Cong ty chi! yeti

IA:

San xuat sat thep, cac kim loci khac va cac loci san pharn thdp;
- Ban buOn kim loci NI qudng kim loci: ban buon qudng sat va kim loci mau; ban Won sat thdp va kim log
mau 0 dcng nguyen sinh; ban buon thanh pham bang sat, thdp va kim loci mau;
- Cho thue may mac, thiet bi;
- Cho thue van phOng.

9


TONG CONG TY THEP VITT NAM - CTCP

Bao cao tai chinh hqp nhAt

SO 91 Lang 1-4, quail Dong Da, thanh 016 Ha NOi

Cho kj; ke toan Qq I nam 2017

TOng Cong ty có cac cong ty con dtroc hop !that bao cao tai chinh tai thei diem 30/06/2017 bao gem:
TS, 10 TS, I'd quydn
lqi ich bieu quydt

Float Ong kinh doanh

Ten cong ty

Dia chi

Cong ty CP Kim Khi HA NOi VNSTEEL

Cong ty CP Kim Khi TP.HCM
Cong ty CP Thep Nha Bd VNSTEEL
Cong ty CP Thdp Th6 Dire VNSTEEL
C6ng ty CP Thep Vicasa VNSTEEL
Cong ty CP MA kdm cong nghidp
Vingal - Vnsteel

Ha Ni
8

89,37%

89,37%

Kinh doanh thdp

HO Chi Minh
HO Chi Minh

55,67%
71,61%

55,67%
71,61%

Kinh doanh thdp
Kinh doanh thdp

HO Chi Minh

65,00%

65,00%

Kinh doanh thdp

Dong Nai

65,00%

65,00%

Kinh doanh thdp

DOng Nai

51,00%

51,00%

Ma cong nghidp

HO Chi Minh

95,37%

95,37%

Giao nhan van chuyen

Ha NO

89,01%

Ba Ria ViIng Tau

100,00%

89,01% San xuat va Kinh doanh ton
ma
100,00%
San xuat thdp

BA Ria Wing Tau

100,00%

100,00%

San xuat thdp can ngthai

HO Chi Minh

100,00%

100,00%

Tv van thidt ke luydn kim

HO Chi Minh

88,23%

88,23%

Dich vy van tai da phuong
th8c

COng ty CP Giao nhan kho van
Ngog thuang Vidt Nam
Cong ty CP Ton ma VNSteel Thang
Long
Cong ty TNHH MTV Thdp Midn
Nam - VNSTEEL
Cong ty TNHH MTV Thdp Tam la
Phil My VNSTEEL
Cong ty TNHH Tu van Luydn kim
MDC
Cong ty TNHH Van tai 6 to Vina
Vinatrans (Cong ty con Cong ty CP
Giao nhan kho van Ngog thuong)

-

chinh

- Cong ty con khOng dirqc hqp nhAt bao cao tai chinh tai th61 didm 30/06/2017 bao gem:
Ong ty CO phdn Thep Tarn Mien Nam hog Ong tren linh vise sari xuat va kinh doanh thdp tai thanh pho HO Chi
Minh. Ti ngay 31/12/2016, ty 1e lqi ich do TOng Ding ty dang nam giD tai cong ty nay la 64,60%. Do da bi thu
hOi giay phdp dau to theo quyet dinh so 29/QD.BQL-DT ngay 11/03/2014 va dang thuc hidn cac thu tpc giai thd

theo quy dinh cua phdp luOt nen Ong ty nay bi loAi trir kh6i vide hqp nhat bdo cao tai chinh cua TOng Gang ty.

sO kinh doanh diing kidm soat quan trong dime phdn finh
TOng Ging ty co cac cong ty lien Wet,
trong bao cao tai chinh hqp nhat theo phuong phdp von chii so' htu tai thiri diem 30/06/2017 bao gam:

Dia chi

Ten cong ty

Ty Id Ty I'd quydn
lqi ich bleu guy&

Hog do, ng kinh doanh
chinh
San xuat krai thdp

Cong ty CO phan Ural thdp Binh
Tay
Cong ty CO phdn Tan Thanh My

HO Chi Minh

40,06%

40,06%

Vung Tau

25,48%

COng ty CO phdn Thep Tan Thu4n
Cong ty CO phdn Cu khi Luydn kim

HO Chi Minh
Deng Nai

25,00%
45,00%

25,48% San xuet v8i va phy lidu san
xuat thdp
25,00%
San xuat thdp

10

45,00%

Luydn can thdp


Bao cao tai chinh hop nit&
Cho Igf ke toan Qujf 1 ram 2017

TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quan D6ng Da, thanh ph6 Ha Nei

- TOng Cling ty ca cac ding ty lien kit, co• s& kinh doanh dOng kiim soat quan trong dirge phan anh
trong bao tali tai chinh hqp nhAt theo phucrng phap von chb sZr hfru tai thoi diim 30/06/2017 (flip):

Ten ding ty

Dia chi

TS, le TS, 1e quyOn
Iqi ich bidu guy&

Hog (tang kinh doanh
chinh

Cling ty Co phan 136.0 to Xay dqng
mien Nam
Cling ty Lien doanh Nippovina
Cong ty Ton Pluscrng Nam
Gong ty Lien doanh Thdp Tay Do
Cong ty TNHH Gia Ong va Dich
viii Thep Sai Gen
Cong ty Vat lieu chiu lira Nam 'Ling
C8ng ty TNHH Ong thdp Viet Nam
C6ng ty CP Thep Tam la ThOng
nhat
Cong ty TNHH Ca khi Viet Nhat
C6ng ty C8 phan Trite Thon
Cong ty CO phan Ca dien Luyen
kim Thai Nguyen
C6ng ty CO phan Thep Da Nang
Cong ty TNHH Nasteel vina
Cong ty TNHH Thep Vinakyoei
Cong ty Lien doanh Trung tam

TMQT IBC
Cong ty Lien doanh San xuat Thep
Vinau steel
Cong ty TNHH Thep VSC- POSCO
(VPS)
C8ng ty TNHH Khoang san Luyen
kim Viet Trung
Cong ty TNHH VNS-Daewoo

HO Chi Minh

20,00%

20,00%

Xay dimg

HO Chi Minh
DOng Nai
Can Tha
pang Nai

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

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

40,00%

Ski xuat ton
San xuat ton
San xuat thdp
San xuat thep

DOng Nai
Hai Pitting
Vimg Tau

68,00%
50,00%
35,18%

50,00%
50,00%
38,25%

Vat lieu chiu lira
San xuat tnig thdp
San xuat thdp

Hai Phimg
Hai Duartg
Thai Nguyen

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

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

Ca khi
San xuat vat lieu chiu lira
San xuat thdp

Da Nang
Thai Nguyen
HO Chi Minh
HO Chi Minh

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

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

San xuat thdp
San xuat thdp
San xuat thep
Kinh doanh bat Ong san

Hai PhOng

30,00%

30,00%

San xuat thdp

Hai Phi:mg

34,00%

34,00%

San xuat thdp

Lao Cai

46,85%

46,85%

Khoang salt

Viing Tau

45,57%

50,00%

aing ty CP Gang thep Thai Nguyen

Cong ty CO phan Dau to va Kinh
doanh thdp Hung Yen
C6ng ty Co Phan Thep Viet My
Cong ty TNHH Van tai Viet Nhat
Cong ty TNHH Nissin Logistics
Cong ty TNHH Agility
Cong ty TNHH Huyndai Vinatrans
Logistics
C6ng ty CP Kim Khi MiOn Trung

Thai Nguyen
Hung Yen

42,15%
37,66%

42,15%
42,14%

Nhap khau, phan phoi phe
lieu sat
San xuat thdp
San xuat thep

DA Nang
HO Chi Minh
Ha NOi
HO Chi Minh
HO Chi Minh

16,89%
21,70%
29,00%
29,00%
49,00%

20,36%
21,70%
29,00%
29,00%
49,00%

Da Nang

38,30%

38,30%

11

San xuat thep
Kinh doanh van tai
Kinh doanh van tai
Kinh doanh van tai
Kinh doanh van tai
da phuang thirc
Kinh doanh the')


TONG CONG TY THEP VIET NAM - CTCP

S6 91 Lang Ha, quan DOng Da, thanh pho Ha Nei

Bao cao tai chinh hqp nhat
Cho kj, ke tan Qt4 I am 2017

2 . CHE DQ VA CHINH SACH KE TOAN AP DUNG TAI TONG CONG TY
2.1 . Ky ke tan, don vi tin to sir dyng trong kd toan
Kj kd toan nam cua TOng Cong ty theo nam duang Lich bit dL ter ngay 01/01 va kit thac vao ngay 31/12 hang
nam.
Dam vi tin to sir dung trong ghi chdp ke toan la thing Viet Nam (VND).
2.2 . Chau mu•c va Chd di) ice tan ap dung

040 ke loan tip dung
TOng C8ng ty ap thing Che c10 Kt tan doanh nghiep ban hanh theo Thong tu so 200/2014/TT-BTC, Thong tu so
202/2014/TT-BTC ngay 22/12/2014 oh BO Tai chinh va Th6ng tu s6 53/20I6/TT-BTC ngay 21/03/2016 dm BO
Tai chinh v0 viec sera doi, b6 sung met s6 didu cha Thong tu so 200/2014/TT-BIC va Thong to s6 202/2014/TTBIC Wang clan Phircmg phap lap va trinh bay bao cao tai chinh hop nhit.
Tuyen bo ve viec tuan the' Chadn muc ki loan va Che dO a loan
TOng C6ng ty da ap dung cac Chan muc ke toan Viet Nam va cac van ban huang dan Chun muc do Nha nuac
da ban hanh. Cac Bao cao tai chinh citron lap va trinh bay theo dung moi quy djnh cha tirng chan muc, th6ng tu
huong clan that hien Chan muc va Chd do ke toan doanh nghiep hien hanh dang Ai) dpng.
2.3 . CO" so• rep Bao cao tai chinh hqp nhAt
Bao cao tai chinh hop fiat cart Tong Cong ty duoc lap tren ca so hop nhat Bdo cao tai chinh rieng cua TOng
Cong ty va Bao cao tai chinh cua cac ding ty con do TOng Cong ty ki8m sat (cac cong ty con). Viec kiem scat
dot duoc khi TOng Cong ty c6 kha nang kidm soat cac chinh sach tai chinh va hoot ging cha cac cong ty nhan clau
tu nhim thu dtroc lgi ich ttr hoat dung cua cac cong ty nay.
Bao cao tai chinh cua cac cong ty con duoc ap thing cac chinh sach ice toan nhat quan vai cac chinh sach ke tan
ciut Tong Cong ty.
lat qua boat Ong kinh doanh cha ac cong ty con dtroc mua hoac ban di trong nam duoc trinh bay trong Bao
cao tai chinh hop nhat ter ngay mua lai hoc cho ddn ngay ban khan dau tu e< cong ty da.
Cac s6 du, thu nhep va chi phi chi, ydu, ke ca cac khoan lai hay 18 chua that hien Oat sinh ter cac giao dich not

be duoc loai trir khi hop nil& Bao cao tai chinh.
Loi ich cua CO thing Ichong kidm sok la pan loi ich trong lai, hoc 10, va trong tai san than oh cong ty con
khong dugc nam girt boi TOng Cong ty.
2.4 . Cling cu tai chinh
Ghi nh4n ban dciu
TM san tai chinh
Tai san tai chinh cua TOng Cong ty bao g6m tien va cac khan ttrang throng On, cac khoan phai thu kWh hang
va phai thu Ithetc, cac khoan cho vay, cac khan deu to ngin han va dai han. Tai th0i didm ghi nhan ban dL, tai
san tai chinh ducc xac Binh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan true tiep
den viec mua, phat hanh tai san tai chinh d6.

12


TONG CONG TY THEP MT NAM - CTCP
SO 91 Lang Ha, quan Diing Da, thanh pito HA NOi

Bao cao tai chinh hop nhat
Cho ky ke tan Quj, I nam 2017

Ng phdi ha tai chinh
Ng phai tra tai chinh ctla TOng Ong ty bao gOm cac khan vay, cac khan phai tra ngoai ban va phai tra khac,
chi phi phdi tra. Tai thai diem ghi nhan Ian du, cac khodn ng phdi tra tai chinh dugc xac dinh theo gid phat hanh
cong cac chi phi phat sinh lien quan truc flap den viac phdt hanh ng phdi tra tai chinh do.
sau ghi nhan ban dilu
Hian tai chtra c6 cac quy dinh ye danh gid lai c6ng cu tai chinh sau ghi nhan ban du.
2.5 . Chuyin doi Bao cao tai chinh Kip bang ngoai to sang Bang Vi4 Nam
De" phyc vu cho muc dich trinh bay ten Bao cao tai chinh hgp nhat theo phuang phdp von chit sa hUru, Bac) cao
tai chinh cua cac cOng ty lien kat lap bang ngoai to dugc chuyen di sang Bao cao tai chinh lap bang dng Viet
Nam theo cac t gid sau: tat san va ng phai tra theo tj, gia cuoi ky, vOn dau tu cua chi' sa hOu theo tj, gid tai ngay

gap vOn, Bao cao kat qua hat dOng kinh doanh va'Bao cao luu chuyen tien tg theo t gia binh quan kj, ke tan
(neu chenh tech khong vugt qud 3%).
2.6 . Cie nghiep vy bang ngoai to
Cac giao dich bang ngoai to trong k$' Ice tan dirge quy di ra dng Viat Nam theo tj, gid thkrc to tai ngdy giao
dich. TS, gid giao dich thug to nay dugc xac dinh theo nguyen tac sau:
Khi mua ban ngoai to IA tj, gid dugc quy dinh trong hgp dOng mua, ban ngoai to giira T6ng Cong ty va ngan
hang thuang mai;
Khi g6p vOn hoac nhan g6p vein IA tj, gid mua ngoai 4 cua ngan hang nai TOng Cong ty ma tat khan tai ngay
gap von hoac Khi nhan g6p van IA t gid mua ngoai to cua ngan hang nai T6ng COng ty ma tai khan de nhan
vOn cua nha dOau to tai ngay g6p vein;
Khi ghi nhan ng phai thu IA t gia mua cua ngfin hang thuang mai nai Tling C6ng ty chi dinh kWh hang
thanh tan tai thbi diem giao dich Oat sinh;
Khi ghi nhan nq phai tra lA tj, gia ban can ngan hang thuang mai nal TOng °Ong ty du kien giao dich tai thbi
diem giao dich phat sinh;
Khi mua sam tai san hoac thanh toan ngay bang ngoai to IA tj, gia mua cua ngan hang thuang mai mai T6'ng
Cling ty thkrc hi'an thanh todn.
Ty gid giao dich thug to khi danh gia lai cac khan muc tien to c6 g6c ngoai to tai thbi diem lap Bdo cao tai chinh
hgp nhit dugc xac dinh theo nguyen tat:

Doi vai khan muc phan loci la tai san dp dung tj, gia mua ngoai to aa ngan hang thuang mai nai TO'ng
Ong ty thuang xuyen c6 giao dich;
DOi vai tien girl ngoai ta: dp dung tj, gid mua cua chinh ngan hang nai TOng C6ng ty ma tai khan ngoai ta;
Doi vai khan muc phan loci la ng phai tra: dp dung tj, gid ban ngoai to cua ngan hang thuang mai nai 'Ring
Cong ty thuang xuyen c6 giao dich.
Tat a cac khan chenh tech tj, gia thug to phat sinh trong nam va chenh loch do danh gid lai s6 du ac khan
muc tien tg c6 geic ngoai cuoi nam dugc hach tan vac) kat qua hoat do, ng kinh doanh cua Icj, ke todn .
2.7 . Tien va cac khofin twang du•ong tien
Tien bao gtim an mot tai quy, tien girl ngan hang khong kj, han.
Cdc khan twang duang tien là cac khan dau tu ngan han c6 thai gian thu hOi khong qud 03 thang ke tir ngdy
dau tu, c6 tinh thanh khan cao, c6 kha nang chuyen di de dang thanh cac lucmg tien )(az dinh va khong ca

nhieu rai ro trong chuyen d6i thanh dn.

13


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quan Deng Da, thanh pito Ha NOi

Bao cao tai chinh hqp nhAt
Cho Icy ke toan Quy I nam 2017

2.8 . Cac khoan (tin to tai chinh

Cac khoan ddu ru nam gia din ngay dao han bao gem: Cac khoan tien gut ngan hang cO IcY han (bao g6m ca cac
loai tin phieu, Icy phieu), cac khoan cho vay,... dugc nam gift den ngay dao han viii muc dich thu lei hang ky va
cac khoan &Au to nam gia den ngay dao han khac.
Cac khoan dau tu vao cac Deng ty con, cling ty lien doanh lien ket mua trong kjo ben mua xac dinh ngay mua, gid
phi khoan dau to vet thuc hian thit tuc Ice toan theo clung quy dinh dm Chan mut ke toan "Hgp nit& kinh doanh"
va "Dau tu vao cling ty lien doanh lien lck". Trong Bdo cao tai chinh hgp nhet cac khoan dau tu vao ding ty lien
kat dirge ke toan theo phuang phdp von chit so hau.

Cac khoOn ddu iu vao ding cu yin clia don vi khac bao g6m: cac khoan dau tu vao Ong cu von cUa clan vi khac
khOng c6 quyen kiem sodt, ding kiem soat hoac c6 anh hue:mg clang ke del viii ben dugc dau tu. Gid tri ghi s6
ban dau cua cac khoan dau tu nay dugc dugc xac dinh theo gia g6c. Sau ghi nhan ban dau, gid tri cua cac khoan
du to nay dugc xac dinh theo gia g6c trir di du phOng giam gia khoan dau tu.
Du phOng giam ghl cac khoan dau to dugc lap vao thOi diem cuoi ram cu the nhu sau:
Doi vai khoan dau tu nem gia lau dai (khong phan loai la chung khoan kinh doanh) va khong co anh huang
Bang ke del viii ben dugc dau tu: neu khan dau to vao CO phieu niem yet hoac gid tri hgp ly cua khoan dau
tu dugc xac dinh tin cay thi via'c lap du phOng dtra tren gia tri thj truOng cua co phieu; neu khoan dau tu
khong xac dinh dugc gia tri hgp ly tai thai diem bao cao thi viac lap du phOng can ca vao Bao cao tai chinh

tai thOi diem trich lap du phOng dm ben dugc dau at.
Doi viii cac khoan dau tu nem gia den ngay ddo han: can ca kha nang thu hei de lap du phOng phai thu khO
doi theo quy dinh cua phdp lat.
2.9 . Cac khoin nq phai thu
Cac khoan phai thu dugc theo (lei chi tiet theo IcY han phai thu, del arcing phdi thu, loai nguyen to phai thu, va cac
yeu to khdc theo nhu cau quan ly dm 'Ring Cling ty.
Du phOng ng phai thu kh6 dal dugc trich lap cho cac khoan: ng phdi thu qua han thanh toan ghi trong hgp ding
kinh te, cac khe trac vay ng, cam kat hgp ding hop cam ket ng va ng phai thu chua den han thanh town nhung
kh6 c6 kha nang thu hei. Trong do, viac trich lap du phOng ng phai thu qua han thanh toan dugc can ca vao thOi
gian tra nq g6c theo hqp deng mua ban ban du, khOng tinh den viac gia han nq giaa cac ben va ng phai thu chua
clan han thanh toan nhung khach rng de lam vao tinh trang phd san hop clang lam thu tuc gidi the, met tich, b6

tron.
2.10. Hang tOn kho
Hang tOn kho dugc ghi nhan ban du theo gia goc bao gem: chi phi mua, chi phi the hien va cac chi phi lien
quan truc tiep khac phdt sinh de c6 dugc hang ton kho a dia diem va tang thdi tai filth diem ghi nhan ban dau.
Sau ghi nhan ban dau, tai thOi diem lap Bao cao tai chinh neu gid tri than co the thuc hien dugc dm hang ton
kho thap han gia g6c thi hang ten kho dugc ghi nhan theo gia trj thuan c6 the thuc hi'an dugc.
Gid trj hang tOn kho dugc xac dinh theo phucmg phap dich danh del viii cac loai hang has mua vao de ban theo
10 va plarang phdp blnh quan gia quyen dai viii nhang 100 hang ten kho khac.
Hang tOn kho dugc hach toan theo phtrang phap ke khai thuang xuyen.
Phuong phap xac dinh gia tri san phern doe dang cu6i IcY dugc tap hgp theo chi phi phat sinh thtrc to cho tang loai
san pham chua hoan thanh cho tang giai doan san xuat trong day chuyen.
Du phOng giam gia hang ten kho dugc lap vao thOi diem cuOi nam la s6 chenh lach giaa gia g6c dm hang ten
kho Ian han gia tri than c6 the thtrc hian dugc.

14


TONG CONG TY THEP VIET NAM - CTCP

Se 91 Lang Ha, quail Deng Da, thanh phe Fla NOi

Rao cat, tai chinh hqp nhit
Cho ky ke town Quy I nam 2017

2.11 . TM san cif) dinh, Tai san co dinh thue tai chinh va Bat dOng san dAu tu.
Tai san c6 dinh hat hinh, tai san c6 dinh ve hinh dugc ghi nhan ban dau theo gia gee. Trong qua trinh sir dung,
tai san c6 dinh hiru hinh, tat san dinh vo hinh duce ghi nhan theo nguyen gia, hao men luy ke va gia tri con 14i.
Tai san c6 (firth thue tai chinh dugc ghi nhan nguyen gia theo gia tri hqp ly hoac gia tri hien tai cua khoan thanh
town tien thue t6i thi6u (truOng hqp gia tri hqp ly cao han gia tri hien tai cua khoan thanh town tien thue toi thi6u)
Ong cac chi phi tryc tiep phat sinh ban au lien quan den hoat Ong thue tai chinh (khong bao gem thue GTGT).
Trong qua trinh sir dung, tai san c6 dinh thue tai chinh dugc ghi nhan theo nguyen gia, hao mon luji Ice va gia tri
can 14i. Khali hao cua tai san co dinh thue tai chinh dugc trfch can cu theo thiri gian thue theo hqp clang va tinh
vao chi phi san xuat, kinh doanh, dam bao thu
da
Kith hao tai san c6 dinh &rote trich theo phucmg phap duOng thang voi thOi gian khau hao dugc vac tinh nhu
sau:
- Nha cira, vat kien trite
05 - 50 nam
May mac, thiet bi
05 - 20 nam
Phtrang tien van tai, truyen clan
06 - 30 nam
Thiet bi, dung cu quan ly
03 - 10 nam
03 - 20 nam
- Tai san ce dinh hint hinh Ichac
08 - 50 nam
- Quyen sir dung (rat
Phan mem quan 1Y

03 - 08 nam
Bat dOng san dau to dugc ghi nhan► ban du theo gia gec.
Doi vai bat dOng san dau to cho thue hoat Ong dugc ghi nhan theo nguyen gia, hao man ttly ke va gia tri con lai.
Trong da khau hao dirge trich theo phucrng phap dtrOng thang yeti that gian khau hao claw tree tinh nhu sau:

08 - 30 nam
50 nam

- Nha cira, vat kien trite
Quyen sir dung cl6t
2.12 . Chi phi tea trithc

Cac chi phi da phat sinh lien quan den ket qua hoat Ong san xuat kinh doanh cita nhieu nam tai chinh dugc hach
loan vao chi phi tra truerc de phan be clan vao ket qua hoat Ong kinh doanh trong cac nam tai chinh sau.
Viec tinh va phan be chi phi tra truatc dai han vao chi phi san xuat kinh doanh tirng nam tai chinh dugc can cir
vao tfnh chat, mac de tong lo4i chi phi de chon phuang phap va tieu thirc phan be hqp ty. Chi phi tra truac dugc
phan be clan vao chi phi san xuat kinh doanh theo phucmg phap du mg thang.
Gia tri Iqi the vi tri dia ly cua cac lo dat dugc xac dinh theo Bien ban xac dinh gia tri doanh nghiep va dugc BO
Cong thtrcmg phe duyet theo Quyet dinh 3468/QD-BTC ngay 29 thang 06 nam 2010. Tong cling ty chua thuc
phan Ma. de bit trir clan tien thue dat phat sinh theo Nghi dinh
hien phan be gia tri lqi the vi tri dia IY
189/2013/ND-CP ngay 20 thang 11 nam 2013 (xem Thuyet minh s6 13).
Gia tri thuang hieu dugc xac dinh theo Bien ban xac dinh gia tri doanh nghiep va dugc BO Ong thuang phe
duy'et theo Quyet dinh 3468/QD-BTC ngay 29 thang 06 nam 2010. Cid tri thucmg hieu dugc phan vao chi phi
san xuat kinh doanh trong thOi gian 10 Milt kt tir khi Tong Cong ty chinh thirc hoot dOng dtrOi hinh thirc Cling ty
CO phan can ctr theo quy dinh dm Thong to so 138/2012/TT-BTC.
2.13 . Cac khan nq phai tra
Cac khottn nq phai tra dugc theo dai theo ky han phdi tra, dvi tucing phai tra, loaf nguyen to phdi tra va cac yeu to
khac theo nhu cau quan ly cua Tong Cong ty.

15


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, qudn D'Ong Da, thanh ph6 HA NOi

Bao cao thi chinh hqp Wit
Cho ky k'e toan Quy 1 nam 2017

2.14 . Vay va nq phai tra thus tai chinh
Gia tri khoan nq phai tra thus tai chinh La tong s6 tien phai tra dirge tinh bang gid tri hien Ali cua khoan thanh
todn tien thus tOi thieu hoc gia trj hgp ly ctia tai san thug.
Cdc khoan vay va nq phai tra thus tai chinh dugc theo dOi theo tirng d6i tugng cho vay, tirng khe vac vay nq va
ky han phai tra cua cac khoan vay, nq thus tai chinh. Twang hop vay, nq bang ngoai to thi thuc hien theo clai chi
fiat theo nguyen
2.15 . Chi phi di vay
Chi phi di vay dugc ghi nhdn lido chi phi san xuat, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien
quan truc tiep den viec dau to xay dung hodc san xuat tai san da dang dugc tinh vao gia tri cua tai san do (dugc
vein hoa) khi c6 du cac dieu kien guy Binh trong Chan muc Ke toan Viet Nam s6 16 "Chi phi di vay". Ngoai ra,
d6i vai khoan vay rieng phyc vu viec )(ay dung tai san c6 dinh, bat do, ng san dau ttr, lai vay dugc von hga ke ca
khi thai gian xay dung dual 12 thang.
2.16 . Chi phi phai tra
Cac khoan phai tra cho hang h6a dich vu da nhdn dugc tir ngtroi ban hoc da dugc cung cap cho ngtrai mua trong
nam bdo cao nhung thuc to chua chi tra va chi phi !Ai tien vay phai
dugc ghi nhdn vao chi phi san xuat, kinh
doanh caa nam bdo cao.
Viec ghi nhdn cac khoan chi phi phai tra vao chi phi san xuat, kinh doanh trong nam duce thuc hien theo nguyen
tac phu hgp giita doanh thu va chi phi phat sinh trong nam. Cac khoan chi phi phdi tra se dugc quyet toan vai so
chi phi thuc to Oat sinh. S6 chenh lech gitta s6 trich truck va chi phi thyv to dugc hoan nhdp.
2.17 . Cac khoan thy phong phai tra

Cac khoan du phimg phai tra chi dugc ghi nhdn khi thee man cac dieu kien sau:
vu phap ly hoc nghia vu lien dai) do ket qua tir mOt str kien do
Tong C8ng ty c6 nghia vu nq hien tai
xay ra;
Str giam silt ye nhang lgi ich kinh to cO the xay ra dan den viec yeu cau phai thanh toan nghia vu nq;
Dua ra dugc mgt troc tinh clang tin cdy ve gid tri cua nghia vu nq do.
Old tri dugc ghi nhdn cua mgt khoan du phOng phdi tra IA gia tri dugc uac tinh hgp ly nhat ve khoan tien se phai
chi thanh toan nghia vu nq hien tai tai ngay kat thuc nam tai chinh.

a

Chi nhirng khoan chi phi lien quan den khoan du phong phai tra da Idp ban dau mai dugc bit dap bang khoan du
phOng phdi tra de.
Du phong phai tra dugc ghi nhdn vao chi phi san xuat kinh doanh cua nam tai chinh. Khoan chenh lech gift so
du phong phai tra dd. lap a ky ke Loan tnrac chua sir dung het Ion hcm s6 du phong phai tra Idp 6 ky bdo cao
dugc hoar) nhdp ghi giam chi phi san xuat, kinh doanh trong nam.
2.18 . Doanh thu chua Ow hi?n
Doanh thu chua thuc hien gom doanh thu nhdn truck nhu: s6 tien cua khach hang da tra ware cho mOt hoc
nhieu nam tai chinhve cho thus tai san, khoin Lai nhdn truac khi cho vay van hodc mua cac cling cu nq va cac
khoan doanh thu chua thuc hien khac nhu: chenh lech giira gid ban hang tra chdm, tra gap theo cam kat vai gid
ban tra tien ngay,...
Doanh thu chua thuc hien dugc ket chuyen vac) Doanh thu ban hang NIA cung cap clich vu theo so tien dugc xac
clinh phit hgp vai tirng nam tai chinh.

16


TONG CONG TY THEP VIET NAM - CTCP
SO 91 Lang Ha, quan Wring Da, thanh phi Ha NOl

Bat, cat) tai chinh hqp alit
Cho ky ke town Quj, 1 nam 2017

2.19 . Van chg so hire
V6n dAu to cua ch6 sa hero dugc ghi nhan theo s6 v6n thgc gOp act chu ser hau.
V6n khac thuOc Von chit set hau phan anh s6 v6n kinh doanh dugc hinh thanh do b6 sung tit ket qua hat Ong
kinh doanh hoac do dupe tang, bitu, tai trg, (faith gia lai tai san (neu dugc phep ghi tang, giam VOn dau tu cua
chit ser hau).
Chenh lech danh gid lai tai san dugc phan anh trong cac truang hgp: khi c6 quy& dinh cua NW. mrerc vt danh gia
lai tai san, khi thgc hien c6 phan h6a doanh nghiep Nha ntrac, va cac tnrang hgp khac theo quy dinh cua phap
lat.
Chenh lech danh gia lai tai san khi chuytn doi hai dart vi pita thuOc la Cong ty Thep Mien Nam va C6ng ty Thep
Tam la Ph6 My thanh m6 hinh cong ty TNHH mOt thanh vien dugc ghi nhan tren khoan mgc Chenh lech danh
gia lai tai san.
Lai nhan sau thus chug pan phOi phan anh ket qua kinh doanh (iai, la) sau thus thu nap doanh nghiep va tinh
hInh phan chia lgi nhan hoac x6. ly 16 dm T6ng Cong ty. Viec pan ph6i lgi nhan dugc thgc hien khi T6ng
Ong ty c6 lgi nhan sau thus chua phan phoi kh8ng vugt qua mac Igi nhan sau thut chua phan ph6i tren Bao
cao tai chfnh hgp nhat sau khi da loai tar anh huarng cua cac khoan lai do ghi nhan tir giao dich mua gia re.
Twang hgp tra c6 tirc, lgi nhan cho chit ser huu qua mac so Iqi nhan sau thus chua phan phOi dugc ghi nhan
nhu twang hqp giam von gap. Lgi nhan sau thud chua pan phoi c6 tht dugc chia cho cac nha dau tu alga tren
ty re gap von sau khi dugc Dai hOi (long co long phe duyet Ira sau khi da trich lap cac quy theo Dieu le T6ng
Cong ty va cac quy dinh cga phap luat Viet Nam.
CO tac phai tra cho cac co clang dugc ghi nhan IA khan phai tra tren Bang Can di kt tan cua T6ng Cong ty sau
khi c6 thong bao chia co tut cua HOf ding Quan tri T6ng C8ng ty va th8ng bao ngay chit quytn nan co tac cua
Trung tam Luu kj, chang khan Viet Nam.
2.20 . Doanh thu
Doanh thu ban hang

Doanh thu ban hang dugc ghi flan khi den dial them man cac ditu kien sau:
Phan ]ern rui ro va 10 ich gait litn vai quy6n sd hau san pham hoac hang h6a da dugc chuyen giao cho nguai

mua;
Ring Cong ty kh8ng can nam gia quyen quan 1j, hang has nhu nguari set hau hang has hoac quy6n kitm sat
hang ha;
Doanh thu dugc xac dinh tuang doi chat chan;
T6ng C8ng ty da thu dugc hoac se thu dugc 10 ich kinh to tir giao dich ban hang;
Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cung cap dich vu

Doanh thu cung cap dich vg dugc ghi nhan khi ding thari tit& man cac ditu kien sau:
Doanh thu dugc xac dinh tuang doi chat chart;
- C6 kha nang thu dugc 10 ich kinh to tir giao dich cung cap dich vg d6;
- Xac (firth dugc phan ding viec da hoan thanh vac) ngay lap Bang can dOi ke toan;
Xac dinh dugc chi phi pat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vg de.
Phan cong viec cung cap dich vg da hoan thanh dugc xac dinh theo phtrang phap danh gia cong viec hoan thanh.

17


Rao ego tai chinh hop nhtit

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

Cho ky ke tan Quy I nam 2017

Doanh thu hoot d5ng rlri chinh
Doanh thu phat sinh tir tien Iai, flan ban quyan, cO tirc, Igi nhuen dugc chia va ac khan doanh thu boat Ong tai
chinh khac dugc ghi nhen khi thoa man d'Ong thai hai (2) diet.' kien sau:
- C6 kha nang thu dugc lqi ich kinh to tir giao dick d6;
- Doanh thu dirge xac dinh titan dii chic chart.

CO t6c, lgi nhuen dugc chia dugc ghi flan khi Tang C6ng ty dugc quyen nNn c6 tire ho4c dugc quy&I nh4n lgi
nhan tir viec g6p van.
Co tire tra bang c6 phiau: Khong ghi nhen khan thu nap khi guy& dugc nhen c6 phiau thuang hay c6 lac bang
c6 phiau dugc xac lap, s6 luvng CO phieu thuang hay co tire bang c6 phieu nhOn dugc thuy& minh Wan Bao cao
tai chinh hgp nhat c6 lien quan.

2.21 . Cac khoan giam tru• doanh thu
Cac khoan giam trir doanh thu ban hang, cung cap dich vu phat sinh trong nam gem: Chi& khau throng mai,
giam gia hang ban va hang ban bi tra lai.
Cdc khoan chi& khau thuang mai, giam gid hang ban, hang ban bi tra lai pat sinh cimg nam fiat' thy san pham,
hang h6a dich vu dupe dieu chinh giam doanh thu cua nam phat sinh. Twang hgp san pham, hang hod, dich vet
da tieu thy tir cac nam trtrac, dan nam sau mai phat sinh cac khoan giam trir doanh thu thi dugc ghi giam doanh
thu theo nguyen tac: neu phat sinh truac filth diam phat hanh Bao cao tai chinh hgp nhat thi ghi giant doanh thu
tren Bdo cdo tai chinh hyp nhat cua nam lap bac cao (am tnrac), va neu phat sinh sau thai diam phat hanh Bao
cao tai chinh hgp nit& thi ghi giam doanh thu cita nam phat sinh (nam sau).
2.22 . Cid von hang ban
Gid von hang ban trong ky dirge ghi nhen phu hgp vai doanh thu phat sinh trong ky va dam bao tan the nguyen
tac then trong. Cdc truing hgp hao hit vet tu hang has vugt dinh mac, chi phi vugt dinh mire binh thtramg, hang
ten kho bi mat mat sau khi da trir di phan trach nhiem cita tap the, a ratan c6 lien quan,... dugc ghi nhen day du,
kip thai vao gid von hang ban trong nam.
2.23 . Chi phi thi chinh
Cdc khoan chi phi dugc ghi nhen vao chi phi tai chinh Om:
Chi phi hoc cac khoan 18 lien quan dan cac hoat dOng dau tu tai chinh;
Chi phi di vay von;
Cdc khoan 18 do thanh 1Y, chuyan nhoong chimg khoan ngan an, chi phi giao dich ban chirng khan;
Dy phimg giam gid chirng khan kinh doanh, dy pitting tan that dau to vao don vi khac, khan 18 phat sinh
khi ban ngoai te, 18 ty gid hOi doai...
Cdc khan tren chive ghi nh4n theo tong so Oat sinh trong nam khong bit tar vii doanh thu hoat dOng tai chinh.
2.24 . Thu thu uhip doanh nghicp

a)

Tai san thua thu nap hoan Iai va Thua thu nap hoan lai phai tra
Tai san thua thu nap hoan lai dugc xac dinh dtra tren tong chenh lech tam thai dugc khau trir va gia tri dugc
khau trir chuyan sang am sau cda cac khan 18 tinh thus va uu dai thua chua sir dung. Thue thu nap hoan lai
phai tra dugc xac dinh dua tren cac khoan chenh Zech tam thai chiu thua.
Tai san thua TNDN hoan la' va Thue thu nap hoan Iai phai tra dugc xac dinh theo thus suat thud TNDN hien
hanh (hoac thus sat dy tinh thay d6i trong tucmg lai net, viec hoan nap tai san thus thu nap hoan Iai hoc thua
thu nap hoan !al phai tra nam trong thai gian thus suat mai c6 hieu lyc), dya tren cac mire thus suat va lust thut
c6 hieu lyc vao ngay kat thtic nam tai chinh.

18


TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, quer Elting Da, thanh OA Ha N6i
b)

Ban can tat chinh hcrp nhAt
Cho ky ke town Quy I Mitt 2017

Chi phi thud TNDN hien hanh va Chi phi thud TNDN hoan tai
Chi phi thud TNDN hien hanh claw xac dinh tren co so thu nhdp chiu thug trong nam va thud sudt thus TNDN
trong nam tai chinh hien hanh.
Chi phi thud TNDN hoan lai duvc xac dinh tren ca sa s6 chenh Zech tam thai duac khOu tax, s6 chenh Lech tam
th6i chiu thud va thud suet thud TNDN.
Kh6ng bit to chi phi thud TNDN hien hanh WA chi phi thus TNDN ho3n 14i.

3

. TIEN VA CAC KHOAN TUONG DOING TIEN

Tien mat
Tien girl ngdn hang kitting kY hart
Cac khoan tucmg duang tien

30/06/2017
VND
5.504.065.261
695.058.853.592
986.612.362.721

01/01/2017
VND
4.919.174.765
530.930.887.682
1.218.395.852.189

1.687.175.281.574

1.754.245.914.636

Cac khoan tucmg duang tien 41 ngay 30/06/2017 cita TOng Cong ty bao g6m cac khokt tien DI; c6 ky han tir 01
thang den 03 thang dugc girl tai cac Ngdn hang \RN lai sat t& 4,8%/nam den 5,5 °/0/nam.

19


TONG CONG TY THEP VIET NAM - CTCP
St. 91 Lang Ha, quan Deng Da, thanh 016 Ha Nei

Ban can tai chinh hop nhit
Cho kj, ke todn Quy II narn 2017

4 . CAC KHOAN DAU TU TAI CHINH
a) Diu ttr [lint gift din nghy dao han
30/06/2017
Gia tri ghi s8
Gia g6c
VND
VND
148.885.657.230
148.885.657.230
148.585.657.230
148.585.657.230
300.000.000
300.000.000
32.000.000.000
32.000.000.000
32.000.000.000
32.000.000.000

DA.0 to ngan han
- Tidn girl có Icy han
- Den to vao CEng ty TNHH SOJITZ ViOt Nam
EAu tu dai han
- Tien girl có ky han

180.885.657.230
b)

180.885.657.230

01/01/2017
Gia g6c
Gia tri ghi so
VND
VND
140.868.657.230
140.868.657.230
140.568.657.230
140.568.657.230
300.000.000
300.000.000
12.000.000.000
12.000.000.000
12.000.000.000
12.000.000.000
152.868.657.230

152.868.657.230

Dau to. vao Ciing ty con

C8ng ty Co phAn Thep Tim Mi61 Nam (*)

(*) Cong ty
Oar, 1u4t.

30/06/2017

Du phOng
Gia gec
VND
VND
28.019.682.908
(28.019.682.908)

01/01/2017
GO. &tic
llu phong
VND
VND
28.019.682.908
(28.019.682.908)

28.019.682.908

28.019.682.908

(28.019.682.908)

(28.019.682.908)

a Olen Thdp Tem Midn Nam da bj thu hoi giiy phep au to theo quyet dinh 29/QD.BQL-DT ngay 11/03/2014 va dang thtrc hien cac thtl ttic giai the theo quy dinh ctia.

20


Bao cao tai chinh hcrp nhAt
Cho 1:2y ke man QuS, II riam 2017

TONG CONG TY THEP VIET NAM - CTCP
So 91 Lang Ha, quirt D6ng Da, thanh pha Ha Nal
4 . CAC KHOAN DAU TU. TAI CHINH
Diu tir vho Cong ty lieeen doanh, lien ket
c)

01/01/2017

30/06/2017
Dia chi

Diu ttr vao Cling ty lien ket
- Cong ty CP Luai thdp Binh Tay
- Cling ty Co phin Tan Thanh my
- °Ong ty C6 phin Thep Tan Thuan
- Cong ty Ca phin Ca khi Luyen kim
- Cong ty Ca phin Diu to Xay cli,mg
mien Nam (1)
- Cong ty Lien doanh Nippovina
- ang ty Tan Phuang Nam
- Cong ty Lien doanh Thep Tay Do
- C6ng ty TM-IH Gia ding va Dich vv.
Thep Sai Gan
- C6ng ty Vat lieu chiu lira Nam 'frig
- Cong ty TNHH Ong thdp Viet Nam
- COng ty Ca phis Thep Tim la Th6ng
rill& (1)
- Cong ty TNHH Ca khi Viet Nhat
- ang ty 06 phin Tr& Then

- Cong ty Ca phin Ca then Luyen kim
Thai Nguyen
- Citing ty Co phin Thep Da Nang
- °Ong ty TNHH Nasteel vina
- Cong ty TNHH Thep Vinakyoei
- Cong ty Lien doanh Trung tarn TMQT
IBC

TS, le lgi
fch

TS, le
quyen
bi6u
quytt

Gia tri ghi s6 theo
phuang phap v6n
chit

Dia chi

VND

VND

TS, le
quyen
bieu
guy&

VND VND

Ty le lgi
ich

Gia tri ghi so theo
phucmg phdp von
chit
VND

Ha Chi Minh
Vimg Tau
Ha Chi Minh
Dang Nai
Ha Chi Minh

40,06%
25,48%
25,00%
45,00%
20,00%

40,06%
25,48%
25,00%
45,00%
20,00%

11.813.818.392
4.747.215.783

4.009.029.040
21.108.920.663

Ho Chi Minh
Wing Tau
Ha Chi Mirth
Ding Nai
Ha Chi Minh

40,06%
25,48%
25,00%
45,00%
20,00%

40,06%
25,48%
25,00%
45,00%
20,00%

12.053.092.223
8.706.133.787
4.426.468.873
23.135.894.520

Ha Chi Minh
D6ng Nai
Can Tha
D6ng Nai

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

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

19.665.070.592
497.545.890.641
12.606.063.210
65.349.608.554

Ha Chi Minh
Dting Nai
Cin Tha
Ding Nai

50,00%
45,00%
35,00%
40,00%

50,00%
45,00%
35,00%
40,00%

20.385.921.859
538.366.073.741
12.372.668.146
66.839.859.058

DOng Nai
Hai Phang
Wing Tau

68,00%
50,00%
35,15%

50,00%
50,00%
35,15%

6.223.047.183
83.028.559.192

Dang Nai
Hai Phang
Viing Tau

68,00%
50,00%
35,20%

50,00%

50,00%
38,25%

6.079.349.085
86.990.755.201

Hai Phang
Hai Duang
Thai Nguyen

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

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

26.366.141.621
28.967.991.976
5.480.824.503

Hai Pitting
Hai Ducmg
Thai Nguyen

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

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

24.524.311.942
26.807.806.014
6.520.969.678

Da Nang
Thai Nguyen
Ha Chi Minh
Ha Chi Minh

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

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

72.742.163.111
94.004.013.414
836.086.939.380
551.357.046.298

Da Nang
Thai Nguyen

H6 Chi Minh
H6 Chi Minh

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

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

68.748.721.334
97.058.735.018
896.268.342.270
536.940.311.891

21


Bao cao tai chinh 119.p nhat
Cho ky ke town Quy II nam 2017

TONG CONG TY THEP VITT NAM - CTCP
S6 91 Lang Ha, quart DOng Da, thanh pho Ha Nei
4

. CAC KHOAN DAU TU' TAI CHINH
Diu tu. vao COng ty lien ket

theo)
Cong ty Lien doanh San xuAt Thdp Hai Phong
Vinau steel
- Cong ty TNHH Thep VSC- POSCO Hai PhOng
- ang ty TNHH Khoang san Luyen Lao Cai
kim Viet Trung
Viing Tau
Ong ty TNHH VNS-Daewoo
COng ty Co phb.n Gang thep Thai Thai Nguyen
Nguyen (*)
C6ng ty CP Diu tu va Kinh doanh Hung Yen
thep Hung Yen
DA Nang
- Cong ty Co Phan Thep Viet My
HO Chi Minh
- C6ng ty TNHH Vin tai Viet NhAt
Ha Nei
- Cong ty TNHH Nissin Logistics
HO Chi Minh
- ang ty TNHH Agility
- C6ng ty TNHH Huyndai Vinatrans HO Chi Minh
Logistics
- Ging ty Co phan Kim khi Mien Trung Da Nang

30,00%

30,00%

56.656.329.551

Hai Phong

30,00%

30,00%

84.739.226.618

34,00%
46,85%

34,00%
46,85%

94.216.357.606
447.592.276.946

Hai Phong
Lao Cai

34,00%
46,85%

34,00%
46,85%

91.795.957.750
434.590.199.571

45,57%

65,00%

45,57%
65,00%

38.977.072.395
1.228.629.537.264

Viing TAu
Thai Nguyen

45,64%
42,15%

50,00%
42,15%

39.649.080.362
1.168.899.063.840

37,66%

37,66%

5.456.770.475

Hung Yen

37,66%

42,14%

5.456.770.475

7,80%
21,70%
29,00%
29,00%
49,00%

7,80%
21,70%
29,00%
29,00%
49,00%

26.677.280.693
61.592.666.404
17.676.908.744
9.554.194.267

DA Nang
HO Chi Minh
HA Nei
H6 Chi Minh
HO Chi Minh

16,89%
21,70%
29,00%

29,00%
49,00%

20,36%
21,70%
29,00%
29,00%
49,00%

7.300.929.755
23.794.241.906
56.416.544.251
18.501.981.413
9.554.194.267

38,30%

38,30%

46.106.290.498

DA Nang

38,30%

38,30%

4.374.238.028.396

4.376.923.604.848

(*): Doi vci khoin clau to caa TOng Cong ty tai C6ng ty CO phan Gang thdp Thai Nguyen (TISCO), cuOi thang 6/2017, tai Dai hei c6 long bat thir6ng cua TISCO, co dOng SCIC da rut
v6n 1.000 tS, ang, giam v6n diau le cua TISCO tir 2.840 ty ding xtiong 1.840 ty dOng, lam cho ty 1e von gop caa Tiing Ong ty tai TISCO tang tir 42,15% len 65%. Tuy nhien, Ming
Ging ty ding di thOng qua chi' trucmg phat hanh tang von diau le caa TISCO theo nguyen tac Ichong sir dung von dau tu caa T6ng C6ng ty. VI vay, ty le von Op chi ph6i cua Tting
C6ng ty tai TISCO chi la tam Mori nen Icing Ong ty danh gia khoan dau tu tai TISCO IA lchoan dau tu van clang ty lien kat.

22


TONG CONG TY THEP VIET NAM - CTCP
Só 91 Lang Hd, qudn lAng Da, thanh phi!) Ha N6i
d)

Sao cao tai chinh hup nhat
Cho kSr k6 town Quy I natl.' 2017

Diu tn. gfip von vao dun vi khac
30/06/2017
Gia geoc
tu• vao don vi
khac
- Cong ty Co phAn
V inafreight
- C6ng ty Co phAn
Giao nh'an Van tai
Ngoai thuong
- Ong ty Co Olin
Giao nhan V4n tai
Midn Trung
- Cong ty TNHH

DV HK Vdc to
Qu6c td
- Cong ty TNHH
Dau to Phat trier'

Thtrung mai Con
throng Vi6t
- Cong ty TNHH
Ong Thep Nippon
Steel VN
- Ngan hang TMCP
Xuat nhdp khan
Vi6t Nam
- Ging ty Trdch
nhi6m hau hdn
SOJITZ Vi6t Nam
- Diu to dai hap

VND
411.008.175.838

Du phong
VND
(28.956.432.400)

01/01/2017
Gia god

412.508.175.838

6.893.204.819

6.893.204.819

14.040.000.000

14.040.000.000

2.042.383.568

2.042.383.568

5.058.631.771

5.058.631.771

624.489.800

624.489.800

D r phOng

VND
(30.009.921.431)

28.500.000.000

(28.500.000.000)

28.500.000.000

(28.500.000.000)

2.049.724.300

(456.432.400)

2.049.724.300

(938.125.300)

100.000.000

100.000.000

550.000.000

550.000.000

76.909.667.169

76.909.667.169

274.240.074.411

274.240.074.411

khac vac, Quj7 1.16
trcs Qu6c gia

- C6ng ty TNHH
Cang quoc to Thi
Vai

- C6ng ty Co phin
Sit Thdch Kit
- Cong ty Co phan
Dolomit Vi6t Nam

411.008.175.838

(28.956.432.400)

1.500.000.000

(571.796.131)

412.508.175.838

(30.009.921.431)

30/06/2017

01/01/2017

VND
1.391.463.443.446

1.484.432.932.600

1.391.463.443.446

1.484.432.932.600

5 . PHAI THU NGAN HAN CUA KHACH HANG

Cie khoan phai thu khdch hang khac

Phai thu klnich hang la efic ben lien quan
Xem thong tin chi tiet tai thuyet minh so 33

23

VND


Bao cao tai chinh him nhAt
Cho ky ice town Quy Intim 2017

TONG CONG TY THEP VIET NAM - CTCP
S6 91 Lang Ha, qudn Dong Da, thanh ph6 Fla NOi
6 . PHAI THU KHAC
30/06/2017
Gia trj
VND
a)

Ngin han
- Phai thu ve c6
pilau h6a

- Phai thu va c6 tire
va Igi nhudn dugc
chia
- Phai thu ye lai
cho vay va lai chdm
tra.
- Phai thu nguti
lao Ong
Phai thu v6' kinh
- Phai thu v6 bao
hiem xa h6i
- Phai thu ye bao
hiem y to
- Phai thu ve bao
hiem that nghiep
- Tam ang
cugc, Icy quy
- Phai thu ye Lai
- Phai thu cac
khoan thanh town
h6 (*)
- Phai thu ye 1ai
chdm tra
- Phai thu den bei
thu6ng giai ph6ng
tau nhanh
- Phai thu Cong ty
TNHH Xay d,rng
va Thtrung mai
(BMC) tien ddt coc

thue dat

phang
VND

01/01/2017
Gia tri
VND

5.016.087.859

5.016.087.859

36.670.072.149

3.662.612.738

15.587.204.765

7.505.417.555

132.453.795

11.274.741

10.145.588

41.647.312

265.323.285

282.615.305

1.303.335

2.458.151

5.321.255.585
14.171.291.153
12.603.999.106
92.380.489.966

1.966.649.425
13.521.259.503
36.256.846.830
102.380.489.966

(33.803.709.493)
(51.190.244.983)

25.627.517.331

16.911.202.286

2.467.668.215

2.467.668.215

2.552.550.000

(2.552.550.000)

24

2.552.550.000

Dirphbng
VND

(33.803.709.493)
(51.190.244.983)

(2.552.550.000)