VNSTEEL BCTC hop nhat Q2.2015

Tong COng ty Thep ViOt Nam - CTCP
S6 91 Lang Ha, quan Dong Da, thanh ph6 Ha N6i

NQI DUNG
Bang can d6i ke toan hop nhat
Bdo cao ket qua hoat Ong kinh doanh hop nhat
Bdo cdo luu chuyen tien to hop nhat
Thuyet minh Bdo cdo tai chinh hop nhat


Bac) ea° tai chinh hop nit&
cho ky Ice toan tir ngay 01/01/2015 den ngay 30/06/2015

Tiing C8ng ty Thep Vi?t Nam - CTCP
S6 91 Lang Ha, quart D6ng Da, thanh ph6 Ha NOi

BANG CAN DOI KE TOAN HOT NHAT
Teii ngity 30 thong 06 nom 2015

Ma s6 TA1 SAN

Thuyet
minh

100 A. TAI SAN NGAN HAN

30/06/2015
VND

01/01/2015
VND

5.891.623.205.903

8.837.316.553.691

110 1. Tien va cac khoan tu•ong ducmg tien
111 1. Tien
112 2. Cac khoan tuang duang ti&'n

3

1.177.059.197.424
666.173.652.195
510.885.545.229

1.366.670.300.379
1.137.217.413.566
229.452.886.813

120 II. Cac khan dau to tai chinh ngin han
121 I. Wu tir ng6n hp
129 2. Du phong giam gid au to
ngan han (*)

4

169.362.944.091
169.362.944.091
-

277.343.830.350
326.563.658.902
(49.219.828.552)

2.218.980.017.958
1.984.115.672.666
142.855.440.519
208.400.401.768
(116.391.496.995)

2.667.764.423.755
2.666.335.888.261
189.104.565.302
258.939.576.626
(446.615.606.434)

2.017.553.305.560
2.066.262.158.448
(48.708.852.888)

4.167.069.839.774
4.236.342.548.294
(69.272.708.520)

308.667.740.870
36.635.678.658
237.439.645.060
11.388.863.291
23.203.553.861

358.468.159.433
36.516.081.516
259.530.798.251
16.832.960.441
45.588.319.225

200 B. TAI SAN DAI HAN

9.097.928.701.164

15.272.381.518.815

220 II. Tai sin c6 dinh
221 1. Tai san c6 dinh hQu hinh

4.072.559.496.303
3.121.560.878.972

10.854.985.985.237
5.413.277.539.285

7.315.178.792.402
(4.193.617.913.430)

1 /.792.243.761.416
(6.378.966.222.131)

130
131
132

135
139

III. Cac khoan phai thu ngin han
1. Phai thu khach hang
2. Tra tru6c cho nguai ban
5. Cac khoan phai thu khac
6. Du phong phai thu ngin han kh6 dai (*)

140 IV. Hang ton kho
141 1. Hang ton kho
149 2. Du phong giam gia hang t6n kho (*)
150
151
152
154
158

222
223

V. Tai sin ngin han Ithic
I. Chi phi tra truac ngan han
2. Thud GTGT ducic khau trir
3. Thud va cac khoan phai thu Nha nuac
5. Tai san ngan han khac

10
11
12

13

14

- Nguyen gia
- Gia tri hao mon by ki (V

227 3. Tai san co dinh vo hinh
228
229

9

- Nguyen gici
- Gia tri hao mon lily ki (*)

224 2. Tai san c6 dinh thue tai chinh
225
226

7
8

15

- Nguyen gici
- Oa tri hao mon lily Id CV

230 4. Chi phi xay clung co ban di dang

16

1

34.123.527.812

35.481.891.920

40.750.923.371
(6.627.395.559)

40.750.923.371
(5.269.031.451)

899.205.641.067

941.745.781.014

913.047.428.561
(13.841.787.494)

1.017.381.799.484
(75.636.018.470)

17.669.448.452

4.464.480.773.018

Ban can tai chinh hcrp nhit
cho ky ke tan tir ngay 01/01/2015 d6n ngay 30/06/2015

TOng Cong ty Thep Viet Nam - CTCP
SO 91 Lang 1-4, quail DOng Da, thanh ph6' Ha N6i

BANG CAN DOI Kt TOAN HOT' NHAT
Tat nay 30 thcing 06 train 2015
(tiip theo)
240 III. SAt dOng san dAu fir
241 - Nguyen gia
242 - Gid tri hao mon lily ke (*)
250
251
252
258
259

IV. Cac khoin du tu• tali chinh dal 'Inn
1. D5u to vao cong ty con
2. D'au to vao ding ty lien ket, lien doanh
3. D5u to dai Ilan khdc
4. Du phong giam gid du to tai chinh
dai han (*)

260 V. TM san dai han khac
261 1. Chi phi tra trtrac dai han
262 2. Tai san thud thu nh5p ho5n 'al
268 3. Tai san dai lion khdc

17

113.365.153.270
145.463.787.768
(32.098.634.498)

116.396.883.278
145.469.398.960
(29.072.515.682)

18

4.572.029.520.051
28.019.682.908
4.519.270.131.818
79.858.434.258
(55.118.728.933)

3.620.049.813.166
91.822.260.002
3.464.674.113.587
96.434.551.086
(32.881.111.509)

336.861.659.064
330.468.338.449
1.223.534
6.392.097.081

677.217.890.162

660.253.711.467
143.523.378
16.820.655.317

3.112.872.476

3.730.946.972

14.989.551.907.067

24.109.698.072.506

22
39.2
23

269 VI. 1,91 the thtrang mai
270 TONG CQNG TAI SAN

2


Rao cao tai chinh hop nhAt
cho ky ke town tir ngay 01/01/2015 d6n ngay 30/06/2015

'Fling Citing ty Thep Via Nam - CTCP
S6 91 Lang Ha, quan Dong Da, thanh ph6 Ha N6i

BANG CAN DOI Kt TOAN H1P NHAT
Tqi ngay 30 tilting 06 niz'm 2015

(tiip then)
Ma s6 NGUON VON

Thuyet
minh

300 A. NO PHAI TRA
310
311
312
313
314
315
316
319
320
323

I. Nq ngin han
1. Vay va ng ng&ri han
2. Phai tra ngutri ban
3. Nguii mua tra tin tar&
4. Thu6 va cac khoin phai n6p Nha nuelc
5. Phai tra ngutii lao Ong
6. Chi phi phai tra
9. Cac khoan phai tra, phai nap ngin han khac
10. Du phong phai tra ngan han
11. Quy khen thutmg phdc lqi

330

333
334
335
338

II. No dai han
3. Phai tra dai han khac
4. Vay va ng dai han
5. Thue thu nhdp hodn lai phai tra
8. Doanh thu chua thuc hien

24

25
26
27

28
29
39.2

400 B. VON CHI) Sd HiTh
410
411
413
414
415
416
417
418

419
420

I. Vim chit sic hiku
1. V6n du to dm chit s6 hire
3. V6n khac dm chit sa hau
4. Co phi'eu (my (*)
5. Chenh lech danh gid lai tai san
6. Chenh Zech ty gia h6i doai
7. Quy dim to phat tri.en
8. Quy du phOng tai chinh
9. Qu9 khac thuOc van chu se( hint
10. Lgi nhuan sau thu6 chua phan phoi

30

430 II. Ngutn kinh phi va cac quy khic
432 2. Ngutm kinh phi
439 C. LQI iCH CUA CO DONG THIEU SO
440 TONG ONG NGUON VON

3

30/06/2015
VND

01/01/2015
VND

8.233.882.354.047

16.826.379.363.185

7.571.386.650.945
5.414.949.890.362
1.240.856.546.980
20.036.125.551
60.711.544.045
127.171.969.073
133.046.707.776
509.431.301.508
12.205.338.399
52.977.227.251

12.253.339.169.349
7.956.810.574.892
2.475.416.369.217
69.952.035.836
136.566.183.424
226.302.642.364
195.899.790.018
1.078.494.014.898
113.897.558.700

662.495.703.102
625.885.298.863
24.838.197.909
8.507.626.424
3.264.579.906

4.573.040.193.836
636.719.609.436
3.924.514.298.992
8.821.401.243
2.984.884.165

6.305.782.602.961

6.185.689.282.938

6.305.755.602.961
6.780.000.000.000
174.928.383.646
(644.099.221)
6.026.444.195
31.804.392.436
34.559.976.539
(15.250.025.554)
1.283.213.377
(706.952.682.457)

6.185.289.282.938
6.780.000.000.000
171.369.883.766
(653.531.421)
6.026.444.195
12.700.085.086
31.522.611.446
4.349.813.184
1.170.349.971

(821.196.373.289)

27.000.000
27.000.000

400.000.000
400.000.000

449.886.950.059

1.097.629.426.383

14.989.551.907.067

24.109.698.072.506


Bao coo tai chinh hop nhit

Tiing Cong ty Thep Vi4 Nam - CTCP
SO 91 Lang Ha, qua'n DOng Da, thanh phO Ha NO

cho ks, k6 toan tU ngay 01/01/2015 den ngay 30/06/2015

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN HOP NHAT
Tai ngdy 30 thdng 06 'dim 2015
Thuyet
minh

CHI TIEU

2. Vat tu, hang hOa nhan
4. NgkhOdOidaxirly
5. Ngoai to cac loai
- USD
- EUR
- JPY
- AUD

nhan gia tong

30/06/2015

01/01/2015

2.803.910
4.083.499.891

14.050.370.309
25.615.204.328

5.784.629,46
348,30

5.741.382,34
1.152,44
184.078,87
391,24

216,67

Ngtrbi Yap bi&I

Kt toan truung

Nguyin Duy Dung

VO Duy Huynh

4

thcing 08 nam 2015
dic


Bao cao tai chinh hqp nhat
cho ky ke toan tir ngay 01/04/2015 den ngay 30/06/2015

TONG CONG TY THEP VITT NAM - CTCP
So 91 Lang Ha - Quan Deng Da - Thanh phi Ha NOi

BAO CAO KET QUA KINH DOANII HQP NHAT
Ky kE loan dr ngay 01/04/2015 din ngizy 30/06/2015
Ma
so

Quj, II

Luy ke tir dau nam den mai qujI nay
Nam trtr&c

Nam nay
11.806.232.690.038
9.487.571.392.176

CHI TIEU

TM

01 1. Doanh thu ban hang
va cung cap dich vu

31

Nam nay
5.376.088.309.209

Nam triret
6.147.758.149.184

02 2. Cac khoin giam trir doanh thu

32

45.741.116.403

29.437.760.669

73.790.180.492

54.881.138.064

10 3. Doanh thu thuan ve ban hang
va cung cap dich vu

33

5.330.347.192.806

6.118.320.388.515

9.413.781.211.684

11.751.351.551.974

11 4. Gia van hang bin
20 5. Lqi nhuan gip ve ban hang
va cung cap dich vu

34

4.941.351.210.159
388.995.982.647

5.808.205.191.750
310.115.196.765

8.771.730.460.279
642.050.751.405

11.148.537.815.633

602.813.736.341

21 6. Doanh thu hoat do, ng tai chinh
22 7. Chi phi tai chinh
23 - Trong do: Chi phi lelivay
24 8. Chi phi ban hang
25 9. Chi phi quan ly doanh nghiep

35

71.423.862.044
121.786.158.066
73.710.278.464
62.154.012.115
146.108.053.572

47.207.429.659
195.580.096.863
147.335.721.427
75.890.236.045
131.081.437.325

99.274.018.128
165.782.287.960
158.049.058.844
161.075.498.413
233.958.426.767

64.010.768.126
336.071.110.074

271.695.622.175
142.017.351.853
249.740.097.786

130.371.620.938

(45.229.143.809)

180.508.556.393

(61.004.055.246)

29.957.480.321

38.180.005.740

69.286.541.746

28.124.152.113

32.635.427.745
4.423.289.306

31.107.421.635

8.403.322.300

1.833.328.208

28.212.138.439

7.072.584.105

60.883.219.446

45 14. Phan lai (la) trong ding ty lien kit, lier

108.662.082.184

60.328.889.950

(33.420.591.606)

100.730.076.499

50 15. Tang loi nhuan ke toan trulk thug

240.867.031.330

43.311.884.580

154.160.548.892

100.609.240.699

36

30 10. Lqi nhuan than tir ho9t d9ng kinh do
31 11. Thu nhap khac
32 12. Chi phi khac

40 13. Lqi nhuan khac

51 16. Chi phi thus TNDN hien hash
52 17. Chi phi thui TNDN hoAn lai

39.1
39.2

45.821.200.941
(314.998.362)

7.110.089.421
(358.242.393)

58.126.335.402
(171.474.975)

16.066.892.673
(358.242.393)

60 17. Lqi nhuan sau thus TNDN

195.360.828.751

36.560.037.552

96.205.688.465

84.900.590.418

61 18.1. Lqi nhuan sau thus cua ca ding thiei
62 18.2. Lqi nhuan sau thus cua co ding conk

(5.471.368.958)
200.832.197.709

7.499.197.668
29.060.839.884

(335.630.042)
96.541.318.507

9.504.586.639
75.396.003.779

70 19. Lai co ban tren co phieu

40

296 '

Nguiri 14p bleu

Ke toan trutrng

Nguyen Duy Dung

VC, Duy Huynh

43

142
g 08 nam 2015
dew

111


Bao cao tai chinh hqp nhAt
cho ly kd tan tit ngay 01/01/2015 ddn ngay 30/06/2015

-fling Cong ty Thep Viet Nam - CTCP
sd 91 Lang Ha, quan Ddng Da, thanh phd Ha Ndi

SAO CAO

CHUYEN TIEN Tt HOT NHAT

Ky ki roan ngdy 01/01/2015 rib: ngay 30/06/2015
Theo phircing phdp gidn dip
Thuye
tminh

Ma so CHI TIEU

01
02
03
04
05

06
08
09
10
11
12
13
14
15
16
20

21
22
23
24
25
26
27
30

I. LIEU CHUYEN TIEN T11 HOAT DQNG KINH DOANH
I. Lai nhutin fru& thug
2. Dieu chinh cho cdc khain
- Khau hao tai san co dinh
- Cdc khoan dir phong
- Lai/16 chenh ldch gig hdi doai chua thtrc hidn
- Lai/18 tir hat do, ng dau tu
- Chi phi lai vay
3. Lpi nhu(in tk hogt Ong kin!: doanh Mr&

tray d6i van Iuu crOng
- Tang/giam cac khan phai thu
- Tang/giam hang ton kho
- Tang/giam cac khan phai tra
(khong ke iai vay phai tra, thud TNDN phai ndp)
- Tang/giam chi phi tra truarc
- Tidn iai vay da tra
- Thud thu nhap doanh nghidp da ndp
- Ti& thu khac tfr hoat ddng kinh doanh
- Tian chi khac cho hat do, ng kinh doanh
Lieu chuyIn tien than: tin float dOng kin!: doanh
II. LUU CHUYEN Tlf HOAT DQNG DAU TIT
1. Ti6n chi mua sant, xay dung TSCD va cdc tai san
dai hat khac
2. Tien thu tit thanh Iy, nhugng ban TSCD va cdc tai san
dai han khac
3. Ti6n chi cho vay, mua cac ding cu nq dm don vi khac
4. Ti6n thu h8i cho vay, ban tai cac con cu ncr ca don
vi khdc
5. Ti6n chi clau tu gop von vao don vi khac
6. Tien thu h8i Au to gap von vao don vi khdc
7. Trail thu tai cho vay, co tirc va lgi nhan dtra chia
Ltru chuyEn lien thu6n tin how Ong dau ttr

a

6 thing dAu nam
2015
VND

6 thdng dAu nam
2014
VND

154.160.548.892

100.639.797.308

195.699.435.118
(365.564.837.800)
7.243.354.003
(47.212.070.029)
158.049.058.844
102.375.489.028

275.484.658.291
22.294.140.940
31.857.212.169
(134.033.722.494)
271.695.622.175
567.937.708.389

837.789.989.051
2.170.080.389.846
(2.109.793.154.851)

85.177.150.602
(419.436.932.028)
999.260.387.747

329.665.775.876
(162.318.301.306)
(29.825.671.742)
2.759.920.909
(30.998.275.850)
1.109.736.160.961

30.146.962.440
(276.479.131.273)
(14.244.560.285)
21.269.118.425
(36.855.619.330)
956.775.084.687

(19.140.308.378)

(367.263.176.660)

3.442.146.533

2.990.554.546
(37.286.668.712)
81.832.425.780

33
34
35
36
40

III. LUU CHUYEN TIEN TO' HOAT BONG TAI CHINH
3. Ti6n vay ng6.n han, dai han nhAn duce
4. Tien chi tra na goc vay
5. Tian chi tra nc, thud tai chinh
6. C6 tint, Igi nhuan dA tra cho chia so him
Ltru chuyin tier thulut tin hogt d'Ong tai chinh

50

Lull cituyen tien Oman trong kj

6

(49.404.835.297)
222.220.402.314
196.589.403.179
353.706.808.351

(235.944.250.000)
41.568.163.134
148.604.773.013
(365.498.178.899)

10.949.268.302.253
(12.580.146.136.613)
(3.312.548.124)
(19.393.188.705)
(1.653.583.571.189)

10.905.669.613.062

(11.907.474.177.954)
(1.183.052.904)

(190.140.601.877)

(411.710.712.008)

(1.002.987.617.796)


Bao cao tai chinh hqp nhht
cho ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015

Tong C6ng ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quhn D6ng Da, thanh ph6 Ha N6i

60
61
70

Tien va tuong duong tien Hau ky
Anh twang cda thay d6i ty gia h6i doai quy doi ngoai to
Tien va tuong throng tien cif& ky

3

1.366.670.300.379
529.498.922
1.177.059.197.424
Ha N:

Ngwoi 1hp bieu

Ke toan trirong

Nguyen Duy Dung

Vu Duy Huynh

7

1.277.608.395.309
142.597.057
866.040.280.358
thong Ognam 2015
(gm


'Ding COng ty Thep Viet Nam - CTCP
86 91 Lang Ha, quart DOng Da, thanh ph6 Ha NOi

Bao cao tai chinh hqp nhit
cho ky ke toan to ngay 01/01/2015 den ngay 30/06/2015

THUYET MINH BAO CAO TAI CHiNH HOP NHAT
K3 ke todn ter ngdy 01/01/2015 din ngdy 30/06/2015
1

. THONG TIN CHUNG
Hinh that ser hen yen

Tong Cong ty Thdp Viet Nam - CTCP la Cong ty c6 phan duqc thanh lap theo Quyet dinh s6 552/QD-TTg ngay
18/04/2011 cila Thu *Nang Chinh Phu ve viec phe duyet phucmg an c6 phan h6a Cong ty mg - T6ng C6ng ty Thep
Viet Nam. T6ng Cong ty Thep Viet Nam - CTCP chinh that hoat dOng theo mo hlnh Cong ty c6 phan k6 tir ngay
01/10/2011.
'fling Ging ty hoat dong theo Giay chimg nhan clang 14, doanh nghiep Cong ty c6 phan s6 0100100047 ngay
29/09/2011 do Phang clang ky kinh doanh thu6c So Ke hoach va Dau to Thanh ph6 Ha NOi cap, thay doi len thir 8
ngay 12/06/2015.
Try so chinh cita Tong Cong ty tai 91 Lang Ha, Wing Da, HA NOi.
V6n dieu le cda T6ng Cong ty la 6.780.000.000.000 VND tuang duang 678.000.000 c6 phan, menh gia mOt co
phan 16.10.000 &mg.
Cong ty cd cac don vi trig thu6e sau:
Ten don vi
Van phOng Tru so chinh
Van phong dai dien tai TP H6 Chi
Minh
Trung tam Hgp tdc Lao Ong voi
Cong ty Tu van Till& ke Luyen kim
Khach san Phucrng Nam

Hoat dOng kinh doanh chinh
Quan15, va kinh doanh thep
Dai dien theo fly quyen cfla T6ng Cong ty
Thep Viet Nam
Xuet kheu lao dOng
Tu yen thiet ke
Kinh doanh khach san, du lich

Dia chi
Ha Noi
H6 Chi Minh

Ha NOi
HO Chi Minh
BA Ria, VUng Tau

TOng COng ty c6 cae cong ty con dirge hqp nhAt bao cao tai chinh tai thati diim 30/06/2015 bao gem:
Cdc cong ty con Au Ite trtyc dap tai thoi dant 30/06/2015 bao

Ten cong ty con
C6ng ty CP Kim Khi HA NOi
Cong ty CP Kim Khi TP.HCM
Cong ty CP Kim Khi Mien Trung

Dia chi
HA NOi
H6 Chi Minh
Da Nang

Ty le
lgi ich
89,37%
56,43%
82,95%

Ty le quyen
bieu quyet
89,37%
56,59%
82,95%

Hoat Ong kinh doanh

chinh
Kinh doanh thdp
Kinh doanh thdp
Kinh doanh thdp

Cong ty CP Kim Khi Bac Thai
Cong ty CP Ton ma VNSteel
Thang Long
Cong ty CP Giao nhan kho van
Ngoai thuang TPHCM
Cong ty CP Thdp Nha Be
Cong ty CP Thdp Bien HOa
C6ng ty CP Thep Thu Dire
Cong ty SX SP Ma cong nghiep
Vingal
Cong ty TNHH MTV the') mien
Nam
Cong ty TNHH MTV the') tam la
Phil my

Thai Nguyen
HA NOi

65,51%
89,01%

65,51%
89,01%

1-16 Chi Minh

95,37%

95,37%

Kinh doanh thdp
San xuat va Kinh
doanh thdp
Giao nhan van chuyen

H6 Chi Minh
D6ng Nai
H6 Chi Minh
Dling Nai

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

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

Kinh doanh thdp
Kinh doanh thdp
Kinh doanh thdp
Ma cong nghiep

Phu My

100%

100%

San xuAt thdp

Phil My

100%

100%

San xuat thdp

8


Tong COng ty Thep Viet Nam - CTCP
S6 91 Lang Ha, qudn Deng Da, thanh ph6 Ha Nei

Bao cao tai chinh hop nhAt
cho ky Ice toan tit ngay 01/01/2015 den ngay 30/06/2015

Ccic cong ty con ildu tugidn tiep tai ticoi Qiem 30/06/2015 bao grOrn:
'U le
lai ich
88,23%

Dia chi
Ten Ong ty con
Cling ty TNHH Van tai 0 to Vina TP H6 Chi Minh
Vinatrans (Cong ty con Cong ty CP
Giao nhdn kho van Ngoai thucmg

Ty le quyen
bieu quyk
95,37%

Hoat deng kinh doanh
chinh
Dich vu van tai da
phuong thirc

Tren Bao cao tai chinh hop nhat, gia tri dau to vao Cong ty CO ph'An Thep Tam Mien Nam dugc trinh bay theo
phuong phap gia g6c tai thai diem 30/06/2015: chi tiet xem Thuyet minh s6 16.
Tong Cong ty co cac cong ty lien ket, co so kinh doanh deng kim soar dugc Ice toan theo phuong phap yen chu sa
him tai thai diem 30/06/2015: chi ti& xem Thuyet minh s6 16.
Nganh nghe kinh doanh
Theo GiAy chting nhdn clang 14i doanh nghiep ding ty ce phAn s6 0100100047 thay dei In thir 8 ngay 12/06/2015
do Phong dang kY kinh doanh thuOc S6 Ke hoach va Dau tu Thanh ph6 Ha Nei cap, nganh, nghe kinh doanh cua
Tong Cong ty la:
San xuat sat, thep, gang. Chi tiet: San xuat thep va cac kim loai khac va cac san phAm they sau can;
San xuat san pham chiu lira;
Quang cao;
Giao due nghe nghiep: Dao tao va clao tao nghe cho san xuat thep va san xuat vat lieu xay dung (Doanh nghiep
chi hoat dOng sau khi dugc ca quan Nha nuac c6 tham quyen cho phdp);
Nha hang va cac dich vu an ueng phuc vu hru deng. Chi tiet: NM. hang, quart an, hang an u6ng (khong bao gem
kinh doanh quan bar, phong hat karaoke, vu trerng);

Xay dung ding trinh ky thudt dan dung khac;
Chan bi mat bang;
Lap (tat he thong dien;
Lap dat he th6ng xay dung khac;
Dieu hanh tua du lich: La hanh nei dia, lir hanh qu6c t4;
Hoat Ong xay dung chuyen dung khac;
Tai the Ole lieu; khai that quang sat;
Khai that quang sat;
Khai khoang lchac chua dugc plan vao dau: Khai that than me( va cac nguyen lieu trq dung de/1g cho cong
nghiep san xuat thep;
Ban buon chuyen doanh khac chua dugc phan vao dau: Ban buon phe lieu kim loai: cao su, xang, ddu, ma, ga
va cac loai vat tu phy tun, thiet bi phyc vu cho san xuat thee, xay dung, giao thong, co khi Nth cac nganh cong
nghiep khac; kinh doanh phe lieu kim teal;
San xuat haa chat co ban: San xuat, kinh doanh khi oxy, nita, aragon (ke ea clang long);
Dai ly du lich;
Cung irng va quan 15, nguOn lao deng. Chi tiet: XuAt khAu lao dong;
Hoat deng he trg dich vu tai chinh chua dugc phan vao dau: Heat dung tu van ddu tu (khong bao gem tu van
phap luat, tai chinh, ke toan, kiem toan, thue va chirng khoan);
Float deng cua cac co kr the thao;
Xay dung nha cac 14; pha de; lap dat hg thong cap, thoat nuac,10 suai va dieu 116a khong khf;
San xuat be tong va cac san pham tir xi mAng va thach cao;
- San xuat cac cau kien kim loai;
Ban buon nhien lieu ran, long, khi va cac san pham lien quan: than da, than cur, than c6c, ge nhien lieu,
naphtha; dau mo, dau tho, diesel nhien lieu, )(lig, dau nhien lieu, dau dot ming, dau haa; khf dau m6, khi butan
va proban da hea long; dau me nhan, xang dau da tinh che;
Hoat Ong cua cac cau lac be the thao; hoat deng the thao khac;

9

TOng Cong ty Thep Viet Nam - CTCP
SO 91 Lang Ha, quan Dang Da, thanh ph6 Ha NO

Bao can tai chinh hdp nhitt
cho k5r ke toan tir ngay 01/01/2015 dan ngay 30/06/2015

Dai IY;
Xay dtmg cong trinh dfrOrng sit, dung bp; xay dung cong trinh ding ich; hoar' thien cong trinh xay dung;
Ren, dap, dp va can kim loci; luyen bat kim loci;
Ban buon vat lieu, thiet bi lip Qat khdc trong xay dung;
San xuat may luyen kim;
thdp va kim loci mau &
Ban buon kim loci va quang kim loci: ban buOn,quang sat va kim loci mau; ban buon
Bang nguyen sinh; ban buon ban, thanh pham bang sat, that) va kim loaf mau;
Dich vu logistic;
Thiat ke, to van thie't ke cac cong trinh san xuAt thdp, cac citing trinh cong nghiep va dan dung;
Kinh doanh cac nguyen nhien lieu, nhieu lieu can thdp, pha lieu kim loai;
Xuat khau cac mat hang Tong C6ng ty kinh doanh.
Dac diem host &Ong cila doanh nghiep trong nam tai chinh co anh ha' ng den Sao cao tai chinh
Trong ky, Cong ty Thep Mien Nam va Ging ty Thep Tam LA Phil My - trvc thuac Tang cong ty da duqc tach da
chuyan dal thanh Cong ty TNHH 1 thanh vien 100% von cita Tang cong ty tir ngay 01/01/2015. Toan ba doanh thu
va chi phi phat sinh da chuyan ve 2 C6ng ty con mai nay.
Theo Nghi quyat Dai hai (Tang c6 Clang bat thutrni nam 2014 s6 128/NQ-GTTN ngay 11/12/2014 caa Ong ty CP
Gang thdp Thai Nguyen da thong nhat thong qua phucrng an phat hanh chao ban rieng Id 100.000.000 co phan vai
menh gia 10.000 d6nec6 phi'au. SO lucmg co phieu Oat hanh se duqc chao ban cho Tang C6ng ty Daft tu va Kinh
doanh von Nha nu& (SCIC). C'Ong ty CP Gang Thdp Thai Nguyen da Oat hanh chao ban thanh cong cho Tang
C6ng ty Dau tu va Kinh doanh van Nha nu6c (SCIC) ngay 18/03/2014 lam tang von diau le cita Cong ty tang tit
1.840 t VND len 2.840 ty' VND. Do c/6 ty le s& hfru khoan daft cad Tang Cong ty Thep Viet Nam-CTCP tai Cong
tv CP Gang then Thai Nguyen giam tir 65% xuang con 42.11%.
2 . CBE DQ VA CIHNH SACH KE TOAN AP DUNG TAI TONG CONG TY

2.1 .1Ky ke toan nam dm Tang C6ng ty bat dau tir ngay 01/01 va kat th6c vao ngay 31/12 hang nam.
Don vi tin to sir dung trong ghi chap ke toan la dZmg Viet Nam (VND).
2.2 . Chan mut va Che d() ke toan Ai) dung
Che dk ke loan kp thing
Tang Cong ty 'fp dung Chd TO Ka toan doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20
thang 3 nam 2006 da duqc siva dal, b6 sung theo quy dinh tai Thong tu 244/2009/TT-BTC ngay 31 thang 12 nam
2009 c6a BO truing Ba Tai chinh.
Tuyen bo ve viec twin thU Chuan Intro 14 loan va ChA clo ki loan
Ding Cong ty da dp dung cac Chuan mkrc ke toan Viet Nam va cac van ban huang clan Chuan mvc do Nha nuac da
timg chuan mvc, thong tu
ban hanh. Cac,bao cdo tai chinh duqc lap va trinh bay theo clung moi quy dinh
huang clan thvc hien chuan mvc va Che da ke toan hien hanh dang ap dung.
flinh auk ki loan ap dung
Cong ty Me va cac dun vi thanh vi'en dm Tang C6ng ty Thep Viet Nam tv Iva chon hinh thirc so ke toan phif hop
vii host (tang kinh doanh cua tong don vi.

10


Tiing Ong ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quan Deng Da, thanh 016 HA NOi

Bao cao tai chinh hop nhat
cho kY Ice toan tir ngay 01/01/2015 den ngay 30/06/2015

2.3 . Co. sa hop nhAt bao cao tai chinh
Bao cao tai chinh hop nhdt cua Tong Cong ty dugc lap tren ca sa hqp nit& bao cao tai chinh rieng oh Tang Cong
ty va bao cao tai chinh cita cac ding ty con do Tong Cong ty kiem soat (cac Ong ty con) dugc lap cho den ngay 31
thang 12 hang nam. Viec kiem soat dat dugc khi T6ng Cong ty co kha rang kiem soat cac chinh sach tai chinh va

hoat do, ng cua cac Ong ty nhan dau tu nham thu dugc Igi ich tir hog deng cita cac ding ty nay.
Bao cao tai chinh cua cac cong ty con dugc lap cho cling kY ke toan vOi bdo cao tai chinh cua Tong Cong ty, ap
dung cac chinh sach ke toan nhat quan vai cac chinh sach ke toan cua TOng Cong ty. Trong tru6ng hop can thiet,
Bao cao tai chinh cita cac cong ty con dugc dieu chinh de dam bao tinh nhat quan trong cac chinh sach ke toan
dugc ap dung tai Tong Cong ty va.cdc ding ty con.
Ket qua hog Ong kinh doanh cua cac cong ty con dugc mua hoac ban di trong ky dugc trinh bay trong Bao cao tai
chinh hop nhdt tir ngay mua lai hoac cho den ngdy ban khodn dau to & ding ty de.
Cdc se du, thu nhap va chi phi chit yeti, ke ca cac khoan lai hay 18 chua thuc hien phat sinh tir cac giao dich nOi be
dugc loci trir khi hop nhdt Bdo cao tai chin!).
Lgi ich cua 66 dong thieu s6 the hien phan lgi nhuan hoac 18 va tai san thuan khong nam giii boi ce (long dm Ding
Cong ty va dugc trinh bay 6 mix rieng tren Bang can doi ke toan hop nhat va Bao cao kat qua kinh doanh hap
nhdt.
2.4 . DAu tv vac) cong ty lien ket
Cong ty lien ket IA met cong ty ma Tong Cong ty c6 anh htrang clang ke nhung khong phai là cong ty con hay cong
ty lien doanh cua Tong Cong ty. Trong Bao cao tai chinh hap nhat cac khoan dau tu vao cong ty lien ket &roc ke
toan theo phucmg phap von chit sa
2.5 . C6p von lien doanh
Cac th6a thuan g6p von lien doanh lien quan den viec thanh lap met ca soy kinh doanh dec lap trong do co cac ben
tham gia g6p von lien doanh dugc goi la co se kinh doanh dOng kiem soat. Trong bao cao tai chinh hop nhat, cac
khoan dau tu vac) cac lien doanh dugc ke toan theo phuong phap von chit set hiru.
2.6 . Lcri the thimmg mai
Lai the thtrang mai tren Bao cao tai chinh hop What la phan phu trei giira mire gia mua so Arai phan Igi ich cua Tong
cong ty con, ding ty lien ket hoac
Ong ty trong tong gia tri hqp ly ciaa tai san, ding nq va cong nq tiem,tang
don vi g6p von lien doanh tai ngay that hien nghiep vu dau tit. Lai the thuang mai dugc coi IA met loci tai san vo
hinh, dugc tinh khau hao theo phucmg phap du6ng thang tren then gian hau dune &lc tinh cua lgi the thucmg mai
d6 va Bong qua 10 nam.
Khi ban cong ty con, cong ty lien ket hoac don vi gop von lien doanh, gia tri con lai cua khoan Igi the thucmg mai
chua khdu hao het dugc tinh vac) khoan lai/16 do nghiep vu nhugng ban ding ty tucmg
2.7 . Bdt Iqi kinh doanh

BAt lgi thucmg mai IA phan phu trei lgi ich cua Tong Cong ty trong tong gia tri hop ly cua tai san, cong nq va cong
no tiem tang danh gid dugc ctia Ong ty con, cong ty lien ket va dam vi gap von lien doanh tai ngay dien ra nghiep
vu mua ding ty so voi mac gia mua Ong ty. Bat Igi thuong mai dugc hach toan ngay vac, Bao cao ket qua hog
Ong kinh doanh.

11


Tong Cling ty Thep Viet Nam - CTCP
S6 91 Lang HA, pan D6ng Da, thanh ph6 Ha NOi

Bao cao tai chinh hgp nhat
cho ky ke Wan to ngay 01/01/2015 den ngay 30/06/2015

2.8 . Cling cu tai chinh
Ghi nhOn ban ciciu
Tai san tai chinh
Tai san tai chinh cua T6ng C6ng ty bao g6m tien va cac khoan tucmg duang 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 thtri diem ghi nhan ban dau, tai san tai
chinh dugc xac dinh theo gia mua/chi phi phat hanh tong cac chi phi phat sinh khdc lien quan truc tier) den viec
mua, phat hanh tai san tai chinh d6.
Ng phai tra tai chinh
Ng phai tra tai chinh cua T6ng C8ng ty bao g6m cac khoan vay, cac khoan phai tra ngtritri ban va phai tra khac, chi
phi phai tra. Tai tiled diem ghi nhan In du, cac khoan ng phai tra tai chinh dugc xac dinh theo gid phat hanh tong
cac chi phi phat sinh lien quan truc tiep den viec phat hanh ng phai tra tai chinh d6.
Gik tri sau ghi nhOn ban ddu
Hien tai chua c6 cac quy dinh ve danh gia lai tong cu tai chinh sau ghi nhan ban du.
2.9 . Tien va cac khoan twang dtromg tien
Tien va cac khoan tucmg dtrang tien bao g6m tien mat tai quy, tien girl ngan hang, cac khoan du to nggn han co
thtsi gian dao han kitting qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen di dang thanh cac lugng

tien xac dinh va khong c6 nhieu rdi ro trong chuyen d6i thanh

a

2.10 . Cfic khofin phai thu
cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu khach hang va phai
thu khac sau khi trir di cac khan du phong dugc lap cho cac khoan ng phai thu kh6
Du phong ng phai thu kite dei dugc trich lap cho timg khoan phai thu kh6 dbi can dr vao tu6i ng qua han cua cac
khoan ng hoac du kien mire ton that c6 the xay ra.
2.11 . Hang ton kho
Hang ton kho dugc tinh theo gid g6c. Truong hgp gia tri thuan co the thtrc hien dugc thap han gia g6c thi hang ton
kho dugc tinh theo gia tri thuart c6 the thuc hien dugc. Gia goc hang ton kho bao g6m chi phi mua, chi phi the bien
va cac chi phi lien quan truc tiep khdc phat sinh de c6 dugc hang ton kho ct dia diem va trong thdi hien tai.
Gia tri hang ton kho dugc xac dinh theo phuang phap dich danh doi voi cac loai hang h6a mua vao
va phucmg phap binh quan gia quyen d6i vbi flitting loai hang ton kho khac.

a ban theo 16

Phtrong phap xac dinh gid tri san phAm der dang: chi phi san xuat kinh doanh dis dang dugc tap hgp theo fling Ong
trinh chtra hoan thanh.
Hang eon kho dugc hach toan theo phucmg phap ke khai thuong xuyen.
Du phong giam gia hang ton kho dugc lap vao theii diem cuoi narn IA s6 chenh Lech giaa gia gee dm hang ton kho
Ion han gia tri thuan c6 the thtrc hien dugc.

12


Tong Cling ty Thep Viet Nam - CTCP
s6 91 Lang Ha, quan Dein Da, thanh phi') Ha Ned

Bao cao tai chinh !KT nhit
cho ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015

2.12 . Tai san co dinh va khAu hao tai san co (firth
Tai san c6 dinh hau hinh, tai san c6 dinh vo hinh dugc ghi nhan theo gia Wk. Trong qua trinh sir dung, tai san co
dinh hint hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gid tri con 1ai.
Tai san c6 dinh thue tai chinh dugc ghi nhan nguyen gia theo gia tri hgp ly hoac gia trj hien tai cua khoan thanh
toan tien thue t6i thieu (khong bao g6m thue GTGT) va cac chi phi truc tiep phat sinh ban dau lien quan den TSCD
thue tai chinh. Trong qud trinh sir dung, tai san c6 dinh thue tai chinh dugc ghi nhan theo nguyen gia, hao mon luy
ke va gia tri can lai.
KhAu hao dugc trich theo phtrang phdp duang thing. Thai gian IchAu hao dugc trac tinh nhu sau:
05 - 50 nam
- Nha cira, vat kien talc
03 - 20 nam
- May mac, thiet bi
05 - 30 nam
- Phtrang tin van tai
03 - 10 nam
- Thiet bi van phOng
03 - 20 nam
- Cdc tai san khac
08 - 50 nam
- Quyan sir dung dat (c6 thai han)
.03 - 08 nam
- Phan mem quan 15,
TSCD thue tai chinh dugc trfch khAu hao nhu TSCD cua Cong ty. Doi vii TSCD thug tai chinh khong chic chin se
dugc mua lai thi se dugc tinh trich khAu hao theo thai han thue khi thai hp thue ngin han thai gian sir dung him
ich.
2.13 . Bat clang sari dfitt tu.
Bit clOng san dau tu dugc ghi nhan theo gid g6c. Trong qua trinh nam git7 chi tang gid, hoic cho thue host dung,

luj, ke va gia tri con 1ai.
bit dOng san dau tu dugc ghi nhan theo nguyen gia, hao
Bat Ong san dau dugc trich khau hao theo phuang phap duang thing vii thai gian khau hao dugc trac tinh nhu
sau:
10 - 20 nam
- Nha cira, vat kien trite
2.14 . Cac khoin dau fir dai han kliac
Cac khoan dau to chirng khodn tai thai diem bao cao, neu:
CO thai han thu h6i hoic dao hp kh6ng qua 3 thang ke tir ngay mua khoan dau tu (16 dirge coi la "Wong
duang ti'en";
CO thai hp thu hei von dual 1 nam hoic trong 1 chu kj, kinh doanh dugc phan loci la tai san ngin han;
C6 thai han thu h6i von tren 1 nam hoac ban 1 chu kj, kinh doanh dugc phan loci la tai san dai han;
Du phong giam gid dau tu dugc lap vao thai diem cuoi ram la s6 chenh Zech giaa gid gtsc cua cac khoan dau tu
dugc hach town tren so ke toan lin hon gid trj thi truing cua chting tai thai diem lap du phong.
D6i vii cac khoan dau tu chimg khoan: neu chirng khoan da dugc niem yet thi gia trj thi truing dugc tinh theo
gia giao dich binh quan tai ngay trich lap du ph6ng ten Sa Giao dich Chirng khoan Ha Nui (HNX) hoac gia
d6ng cira tai ngay trich lap du phOng tren Sa Giao dich Chung khoan Thanh pho H6 Chi Minh (HOSE); neu
chirng khoan chua dugc niem yet ten thi twang chirng khoan thi gia tri thj twang dugc xac dinh theo gia giao
dich binh quan ten thi truing giao dich cua cac ding ty dai chimg chua niem yet (UPCom) tai ngay lap du
phong hoic gid trung binh tren ca sa gia giao dich dugc cung cap t61 thieu bat ba Ong ty chimg khoan tai thai
diem lap du phOng. Truing hop khong the xac dinh dugc gia thi truing cua chimg khoan thi Cong ty khong
trich lap du phong giam gid chimg khoan. Doi vii chimg khaki niem yet bi 114 giao dich, ngirng gian dich ke
gin
tir ngay giao dich thir sau tr6 di thi gia tri thi truing la gia.tri so sach tai ngay lap bang can dui toannhit.
DOi vii cac khoan dau tu dai han vao t6 chirc kinh to khac: mire trich lap du phong dugc xac dinh dua vao bac
cao tai chinh tai thai diem trich lap du phOng dm to chirc kinh to khac.

13

Tang Cong ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quan Ding Da, thanh phi Ha Noi

Bao cao tai chinh hgp nhat
cho ky ke Wan to ngay 01/01/2015 den ngay 30/06/2015

2.15 . Chi phi di vay
Chi phi di vay dugc ghi nhan vao chi phi san xuet, kinh doanh trong ky khi phat sinh, trir chi phi di vay lien quan
tai san do (dugc von hod)
true tiep den viec dau to xay dung hoac san xuat tai san (16 dang dugc tinh vao gia tri
khi co di, cac dieu kin quy dinh trong Chuan mkrc Ke toan Viet Nam so 16 "Chi phi di vay".
Chi phi di vay lien quan true tiep den viec deu to xay dung Mac san xuet tai san do dang can co thOi gian du dai
(tren 12 thdng) de c6 the dim vao sir dung theo muc dich dinh truac hoac ban thi dugc tinh vao gia tri cua tai san de
(dugc von hoa), bao gim cac khoan lai tien vay, phan bi cac khoan chit khau hoac phy trei khi phat hanh trai
phieu, cac khodn chi phi phu phat sinh lien quan tai qua trich lam the tk.tc vay.
T/ le von hoa chi phi lai vay trong ky la: 0%
2.16 . Chi phi tra trtr6c
Cac chi phi tra try& chi lien quan den chi phi san xuat kinh doanh cita met nam tai chinh hoac mgt chu ky kinh
doanh dugc ghi nhan la chi phi tra tnrac ngen han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai
chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan den kat qua hoat Ong san xuat kinh doanh cua nhieu
nien de ke toan dugc hach toan vao chi phi tra trate dai han de phan be dan vao ket qua hoat (Jiang kinh doanh
trona cac nien do ke toan sau.
Vic tinh va phan b6 chi phi tra truic dai han vao chi phi san xuat kinh doanh tirng k/ hach toan dugc can cu vao
tinh chat, mire de timg loci chi phi civil phuang phap va tieu thirc phan bo hgp 1/. Chi phi tra tnrac dugc phan
b6 dan vao chi phi san xuat kinh doanh theo phuctng phap cluing theng.

a

2.17 . Chi phi pilaf! tra

a

Cac khodn chi phi thuc to chua phat sinh nhung dugc trich trtrac vao chi phi san xuet, kinh doanh trong ky dam
bao khi chi phi phat sinh thuc to khong gay OA bien cho chi phi san xuat kinh doanh tren ca so dam bao nguyen tec
phu hqp Oita doanh thu va chi phi. Khi cac chi phi di phat sinh, neu co chinh lech vii s6 da trich, ke toan tien
hanh ghi bo sung hoac ghi giam chi phi tucmg Yng vii phan chinh tech.
2.18 .Vin chi, sat hiru
Vin Au to ciia chi, so hau dugc ghi nhan theo s6 van thkrc gip dm chit sot him.
trir (-) cac khoan
doanh nghi8p sau
Lgi nhuan sau thue chua phan phei .la so 191 nhuan cac hoat Ong
di6u chinh do ap dyng h6i to thay dOi chinh sach ke tan va cli8u chinh hal to sai sot trong yeu cua cac nam truac.
Lai nhuan sau thue chua phan phoi co the dugc chia cho cac nha dau to dkra tren t/ le gip von sau khi dugc Hei
ding quart tri phe duyet va sau khi da trich lap cac quy du phbng theo Dieu le Cong ty va cac quy dinh cua phap
luat Viet Nam.
CO tire phai tra cho cac ce Tong dugc ghi nhan la khoan phai tra trong Bang Can d6i ke. toan cita Cong ty sau khi co
thong bdo chia c6 tire cita HOi ding Quan tri C8ng ty va thong bdo ngay ch6t quyen nhan co tirc cua Trung tam
Luu k/ chimg khoan Viet Nam.

14


tiing Cling ty Thep Viet Nam - CTCP
SO 91 Lang Ha, quan D6ng Da, thanh phi Ha NOi

Sio cao tai chinh hop nhat
cho ky ke toan tit ngay 01/01/2015 den ngay 30/06/2015

2.19 . Cac nghi§p vu bang ngoai

Cac nghiep vg phat sinh bang cac don vi tien to khac vii don vi tien to ke toan cua Cong ty (VND/USD) dugc hach
toan theo ty gia giao dich vao ngay Oat sinh nghiep vu. Tai ngay ketthtic ky ke toan, cac khoan mgc tien to (tien
mit, tien girl, tien dang chuyen, nq phai thu, ng phai tra kitting bao gomcac khoan Nguai mua irng truOc va 15ng
truerc cho ngueri ban, Doanh thu nhan truac) co g6c ngoai to dugc danh gia lai theo gia Binh quan cua cac ngan
hang thuang mai not T6ng Cong ty ma tai khoan/ty gia mua vao cua ngan hang thuong mai nal Ging ty ma tai
khoan ding be) tai thai diem lip,Bao cao tai chinh. Tat ca cac khoan ch8nh lech gia thgc Oat sinh trong nam
va chenh tech do danh gia lai so du cac khoan mgc tien to c6 g6c ngoai to cuoi nam dugc hach toan vao ket qua

2.20 .Glii nh4n doanh thu
Doanh thu ban hang
Doanh thu ban hang dugc ghi nhan khi ding thai th6a man cat dieu kien sau:
Phan Ian rOi ro va lgi ich gin lien vai quyen sir hint san pham hoic hang hOa d5 dugc chuyen giao cho nguai
mua;
T6ng C6ng ty khong con nam gift quyen quart ly hang hoa nhu nguai sa hati hang h6a hoic quyen kiem sat
hang hem;
Doanh thu dugc xac dinh tuang clOi chic chin;
Tong Cong ty da thu dugc hoac se thu dugc lgi ich kinh to tir giao dich ban hang;
Xdc dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cung cdp dich yr/
Doanh thu cung cap dich vu dugc ghi nhin khi ket qua cOa giao dich do dugc xac dinh mot cach clang tin ciy.
Tnrang hap viec cung cap dich vg lien quan den nhieu ky thi doanh thu dugc ghi nhin trong Icy theo ket qua phan
cong viec da hoan thanh vao ngay lip Bang can doi ke loan cua k5' do. Ket qua cua giao dich cung cap dich vu
dugc xac dinh khi thee man cac dieu kien sau:
Doanh thu dugc xac dinh tucmg doi chic chin;
CO kha nang thu dugc Igi ich kinh to to giao dich cung cap dich vg c/6;
Xdc dinh dugc phan ding viec da hoan thanh vao ngay lip Bang can doi ke toan;
Xac dinh dugc chi phi Oat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vg do.
Phan ding viec cung cap dich vu da hoan thanh dugc xac dinh theo phuang phap danh gia dog viec !loan thanh.
Doanh thu hoat d5ng red chinh
Doanh thu phat sinh tir tien lai, tien ban quyen, co tire, lgi nhuin dugc chia va cac khoan doanh thu hoat d6ng tai

chinh khac dugc ghi nhin khi di& man ding thai hai (2) dieu kien sau:
CO kha nang thu dugc 1qi ich kinh to tir giao dich d6;
Doanh thu dugc xac dinh tuang doi chic chin.
C6 tire, Iqi nhuin dtrac chia dugc ghi nhin khi Cong ty dugc quyen nhin c6 tire hoac dugc quyen nhin lgi nhuin
tv viec gip von.
2.21 . Chi nh4n chi phi tai chinh
Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gOrn:
- Chi phi hoic cac khoan 16 lien quan den cac hoat d6ng dau tu tai chinh;
- Chi phi cho vay va di vay von;
- Cdc khoan 16 do thay doi ty gia hOi dodi cua cac nghiep vg phat sinh lien quan den ngoai te;
- Du pilot-1g giant gia dau tu chUng khoan.
Cac khoan tren dugc ghi nhin theo tong s6 phat sinh trong kY, khOng bit trir vOi doanh thu hot deng tai chinh.

15


Tang Cong ty Thep Viet Nam - CTCP
s6 91 Lang Ha, quart DOng Da, thanh ph6 Ha NOi

Bao cao tai chinh hop nhat
cho ky ke town tir ngay 01/01/2015 ddn ngay 30/06/2015

2.22 . Cie khoin thud
Thud hien hanh
Tai san thud va cac khoan thud phai nOp cho nam hien hanh va cac nam truac dugc xac dinh bang so tien du kien
phai nop cho (hoac dugc thu hoi tir) ca quan thud, dtra tr'en cac mac thud suit va cac lust thud co hieu luc den ngay
ket thim Icy Ice town nam.
Thud thu nhap hocin
Thud thu nhap hoan lai dugc xac djnh cho cac khoan ch'enh tech tam th6i tai ngay ket thitc Icy ke town nam giCra ca
sof tinh thud thu nhap cua cac tai san va ng phai tra va gia tri ghi s6 cua chiing cho muc dich lap bao cao tai chinh.

Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc xac djnh theo thud suit du tinh se ap dung
cho nam tai san (lucre thu hOi hay ng phai tra dugc thanh town, dui tren cac mirc thud suit va lust thus co hieu luc
vao ngay ket thiic IcY ke town nam
2.23 . Cac ben lien quan
Cac doanh nghiep true tiep hay gian tiep qua mOt hoac nhieu trung gian, co quyen kiem soat Tong C6ng ty hoac
chiu su kiem soat cua Tong Cong ty, hoac ding chung su kiem soat vii Tong Cong ty, bao gom ca Cong ty me,
Cong ty con va Ong ty lien ket IA cac ben lien quan. Cac ben lien Let, cac ca nhan true tie!) hoac gian Weft nam
TOng Cong ty ma có anh huang dung ke doi vii Tang C6ng ty, nhang 'than su quan ly chit
quyen bieu.quytt
chot cita T6ng °Ong ty, nhiing thanh vien mat thiet trong gia dinh cua cac ca nhan nay hoac cac ben lien ket nay
hoac nhftng Cong ty lien lc& vii cac ca nhan nay cang dugc coi la ben lien quan.
Trong viec xem xet tang moi quan he dm cac ben lien quan, can chit y tai ban chat cua m6i quan he chi kh6ng chi
hinh thirc phap ly cua cac quan he do.
3

. TIEN VA CAC KHOAN TICONG DUCING TIEN

VND

01/01/2015
VND

5.941.200.825
660.232.451.370
510.885.545.229

9.930.771.075
1.127.286.642.491
229.452.886.813

30/06/2015

Tien mat
Ti&'n giri ngan hang
Cdc khoan ttrcmg ducmg tien (i)

1.177.059.197.424

1.366.670.300.379

(1): Tien girl tai cac ngan hang thuang mai vii kY han tir 01 den dual 03 than vai lai suit tir 4%/ nam den
5,2%/nam.
4

. CAC KHOAN DAU

TAI CHINH NGAN HAN

Chung khoan dau tu ngan han (i)
Tien girl co Icy han (ii)
Du ph6ng giam gia dau tu ngan hart (i)

30/06/2015
VND

01/01/2015
VND

82.722.187.319
86.640.756.772

296.716.577.152
29.847.081.750
(49.219.828.552)

169.362.944.091

277.343.830.350

(i) Ching khoan dau tu ngan han la khoan dau tu ce phieu NgOn hang TMCP Cong thuong Viet Nam (CTG). S6
co phieu ma TOng Cong ty nam gift tai ngay 30 thing 06 nam 2015 la 5.000.007 c6 phieu, twang img vat 0,13%
yen dieu Ig cua CTG.

16


T6ng C6ng ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quart D6ng Da, thanh ph6 Ha N6i

BM, cao tai chinh hofp nhat
cho kY ke toan tir ngay 01/01/2015 den ngay 30/06/2015

(ii) Bao g6m cdc khoan tien gtri c6 lcy han tir 3 thinh den 12 than tai cdc Ngan hang TMCP vai lai suit tir
5,5%/nam den 6%/ nam
7 . CAC KHOAN PHAI THU NGAN 114.N KHAC

Phai thu ve c6 phan h6a
Co ttic, lqi nhuan duqc chia
Phai thu BHXH, BHYT, BHTN
Phai thu ve lai cham tra

Phai thu ve lai tien giri co kY han, lai cho vay
Phai thu cac khoan thanh town ho (i)
Thep phe, ph6i cung cap thi6u
Phai thu ve chuyen nhucmg c6 phan tai Cong ty thdp tam
mien Nam (da trich lap du pheng 100%)
Le, phi trong tai qu6c to
Phai thu ca nhan b6i thuing
Phai thu Cong ty TNHH Thep Vinakyoie khoan chiet khau
thucmg mai
Phai thu Cong ty TNHH Xfiy dung vi Thucmg mai (BMC)
lien dat coc thue dat
Phai thu BHXH den thu6c
Phai thu nha thau xay dung ve dieu chinh kh6i luqng quy6t
town goi than du an theo (Cong ty CP gang the!) Thai
Nguyen)
Chi phi du to chua duqc ghi nhan theo ket qua kiem town
nha nu6c (Cong ty CP gang thdp Thai Nguyen)
Phai thu ve vat to thu h6i chua nhap kho (Cong ty CP gang
thdp Thai Nguyen)
Phai thu khach hang qua han quy trach nhiem cho nhan
vien ban hang
Phai thu tien b6i thu6ng chat lacing thdp phe lieu
Phai thu ngu6i lao dOng
Phai thu tien d4t coc Khu dat CN Nhan Trach II
Tien den bit giai phi:541g mat bang du an kho Hoa Phu6c
Tien phat thue phai thu T6ng cong ty
Phai thu khac

30/06/2015
VND

01/01/2015
VND

5.114.702.315

5.106.486.096

516.937.958
37.860.821.026
4.010.163.997
117.680.489.966

1.591.864.666
34.996.646.849
4.082.182.045
76.323.025.476
14.429.119.819
6.492.310.000

6.492.310.000

9.802.565.651
1.442.184.660
2.552.550.000

1.011.859.799
8.826.634.786

2.552.550.000

148.626.000
5.500.934.908

73.696.635.428
2.201.911.708
5.222.343.484
2.007.058.115
1.062.822.675
11.373.988.626
942.297.300
122.684.896
7.418.824.583
208.400.401.768

1.761.364.994

14.995.080.568
258.939.576.626

8 . D1,J PHONG PHAI THU NGAN 1-14iN KHO Dot
30/06/2015
VND

17

01/01/2015
VND


Tang Cong ty Thep Vi4 Nam - CTCP

S6 91 Lang Ha, van Dong Da, tharih ph6 Ha N6i

Bao cao tai chinh hop alit
cho kj, ke town tir ngay 01/01/2015 den ngay 30/06/2015

Phai thu khach hang
Tra truac cho ngubi ban
Phai thu khac

9

(77.254.888.969)
(2.212.501.163)
(36.924.106.863)

(422.923.262.856)
(5.520.728.957)
(18.171.614.621)

(116.391.496.995)

(446.615.606.434)

30/06/2015
VND

01/01/2015
VND

293.682.061.199

494.730.330.032
5.846.300.073
78.419.216.279
593.519.111.104
568.071.564.181
31.993.575.580
(48.708.852.888)

395.366.931.468
1.688.483.505.376
17.500.088.683
191.511.121.218
1.294.408.501.832
622.792.468.681
26.279.931.036
(69.272.708.520)

. HANG TON KHO

Hang mua dang di dutmg
Nguyen lieu, Vat lieu
Cong cu, dung cu
Chi phi san xuAt kinh doanh db dang
Thanh ph&m
Hang Ma
Hang girl di ban
Du phang giam gia hang ton kho

2.017.553.305.560
10 . CHI PHI TRA TRISOC NGAN HtSN

Chi phi ding cu, dung cu chi phan b6
Chi phi bao hiem
Chi phi sCra chira tai san
Chi phi Pano quang cao, bien quang cao
Chi phi bric &At, da (MO than Phan Mk me sat Ngutrm Chang)
Chi phi quang cao
Chi phi chuan bi san xuAt nha may luyen gang
Chi phi thue Mt va phi ca so ha tang
Chi phi tra tnrat khac

18

4.167.069.839.774

30/06/2015
VND

01/01/2015
VND

23.780.139.069
2.632.161.222
2.576.647.552
. -

8.716.957.210
895.354.104
4.558.264.994
303.333.331

15.720.362.791
2.198.791.759
1.062.856.884

528.445.383
4.354.615.472
2.763.669.960

3.060.160.443

36.635.678.658

36.516.081.516


TLng C6ng ty Thep Viet Nam - CTCP

S6 91 Lang Ha, pan D6ng Da, thanh ph6 Ha Noi

Bao cao tai chinh htyp nhit

cho ky ke todn tir ngay 01/01/2015 den ngay 30/06/2015

11 . THUE VA CAC KHOAN PHAI THU NHA NUOC

ThuA gid tri gia tang
ThuA xuAt nhAp khAu
ThuA thu nhAp doanh nghiAp
ThuA thu nhap ca nhan
Thu nha dAt, tin thus dat

Cdc loci thuA khdc
Cac loai phi, le phi va cdc khoan phai nOp khdc

30/06/2015
VND

01/01/2015
VND

37.158.458
71.135.325
10.184.209.740
857.457.164

69.129.792

3.743.504
235.159.100
11.388.863.291

16.832.960.441

30/06/2015
VND

01/01/2015
VND

8.826.110.441
14.377.443.420

12.538.025.067
3.829.661.756
29.220.632.402

23.203.553.861

45.588.319.225

May mac
fillet bit
VND

Cting
VND

40.750.923.371

40.750.923.371

40.750.923.371

40.750.923.371

5.269.031.451

5.269.031.451

12 . TAI SAN NGAN HAN KHAC

Tai san thiau cho xir ly
Tam Crng
Cam c6, ky quy,14 eucic ngan han

11.798.515.246
869.858.836
3.856.553.963
238.902.604

13 . TA1 SAN CO DINH Hiru HINH

Xem chi tie't Phu luc 1
14 .TAI SAN CO DINH THUETAI CHINH

Nguyen gid
S6 du dau 14

SO tang trong ky
S6 giam trong ky
SO du• ell& 14
Gia tri hao mon
luy ke
S6 du daukk
So tang trong ky
- Khdzi hao TSCD trong 19)
S6 giam trong ky
SO du• cu6i 14
Gia tri con tai
Tai ngay au ky
TO ngay cutii ky

15 . TAI SAN C6 DINH VO HINH

19

1.358.364.108

1.358.364.108

1.358.364.108

1.358.364.108

6.627.395.559

6.627.395.559

35.4B1.891.920
34.123.527.812

35.481.891.920
34.123.527.812


Tting C8ng ty Thep Viet Nam - CTCP
S6 91 Lang Ha, quan Deing Da, thanh ph6 Ha NOi

Bao cao tai chinh hop nhet
cho k9 ke town tir ngay 01/01/2015 den ngay 30/06/2015

Quyen

sir dung Hit
VND

Phan mem
may vi tinh
VND

TSCD vo hinh khac
VND

C8ng
VND

948.111.227.630
183.057.600
183.057.600
(42.667.536.640)
(1.329.483.600)

5.663.076.102

63.607.495.752

(1.001.471.997)

(60.848.419.886)

1.017.381.799.484
183.057.600
183.057.600

(104.517.428.523)
(1.329.483.600)

(41.338.053.040)
905.626.748.590

(1.001.471.997)
4.661.604.105

(60.848.419.886)
2.759.075.866

(103.187.944.923)
913.047.428.561

8.623.729.822
199.598.070
199.598.070

3.522.432.798
673.585.510
673.585.510

63.489.855.850

75.636.018.470
873.183.580
873.183.580

(1.287.670.898)

(1.215.197.858)

(648.963.674)

(60.730.779.984)

(62.667.414.556)
(1.215.197.858)

(72.473.040)
7.535.656.994

(648.963.674)
3.547.054.634

(60.730.779.984)
2.759.075.866

(61.452.216.698)
13.841.787.494

Gia tri con lai
939.487.497.808
Tai ngay deu 1:9
Tai ngay cu6i 1(9 898.091.091.596

2.140.643.304
1.114.549.471

117.639.902

941.745.781.014
899.205.641.067

Nguyen gia
S6 du deu ly
S6 tang trong k9
- Tang khac
S6 giam trong k9
- Thanh 154
nhirong ban
- Giam kh6c (1)
S6 du- cutii k9
Gia tri hao mon
18y ke
S6 du deu
S6 tang trong k9
- Khciu hao TSCD
trong 19>
Giarn trong k9
- Thanh
nIntong ban
- Giant khcic (i)
S6 du cu6i 1(9

(i): Gam khac do trong k9 Citing ty c6 phen gang Thep Thai Nguyen phat hanh c6 phieu rieng16 lam giam t91g so
him dm 'rang C6ng ty tai Cong ty c6 phen Gang thdp Thai Nguyen dr 65% xu6ng con 42,11% chuyen tir ding ty
con thanh ding ty lien ket.

20

Tang Cling ty Thep Viet Nam - CTCP
SO 91 Lang Ha, quart DOng Da, thanh 016 HA NOi

Bat) cao tai chinh hop nhat
cho ky ke town tir ngay 01/01/2015 den ngay 30/06/2015

16 . CHI PHI XAY D1,1NG CO BAN 136 DANG

Xay dung ca ban dir dang
Dv an cai tao va ma rOng sari xuat Cong ty Co phAn Gang
thdp Thai Nguyen - Giai (loan II
Dv an Xay dung nha may can thep Thai Trung
Ma rOng tang sau nui quang
Dv an du tu cai tao, ma rOng khai thac 10 thien moong Bac
Lang Cam
Dv an dau tu xay dung COng trinh khai thac than ma hAm lb
khu Nam Lang dm
Dv an so 5 Quoc Huang, Thao Dien, Quan 2
Du an chung cu Phu Thuan
Quy hoach Du an CTCP Thep Thti Dire
Dv an nha a Huyen Tan Thanh
Van phang 69 - Quang Trung
Dv an Oa nha Van phong tai so 91 Lang Ha
Du an Cong trinh can the
DAu tu xay dung lb u phoi phan )(yang can
Chi phi to van thief kA, lap Dv an cai tao phan xuang can
Cac du an xay dung co ban khdc

30/06/2015
VND

01/01/2015
VND

16.640.077.261

4.453.683.138.516
4.299.736.963.182
616.075.463
120.694.014.278
10.760.003.806
3.424.659.339

1.025.290.908
909.400.909
1.090.909.091
1.601.112.108
4.160.419.411
1.049.580.682
2.079.814.068
2.446.738.668
952.719.895
1.324.091.521

988.927.272
863.946.364
1.090.909.091
1.601.112.108

2.994.972.828
1.049.580.682

9.861.974.103
2.628.943.050
876.820.000
1.517.289.869
234.833.181

Mua sant TSCD
Mua may nen khi tryc vit
Là nung trung gian phan xtgmg can
Khac
1.029.371.191

Sira chfra 16.n TSCD
La cao so 3
Hang inyc cum nap 16 1,F
Hang myc chOng dOt nha xtrang 2015
Nen duang nOi bO
Ktt cdu Capony nha wan
Khac

21

8.168.691.452
6.655.642.522

225.000.000
425.060.550

199.856.400
135.818.260
43.635.981

1.513.048.930

17.669.448.452

4.464.480.773.018


Tang Cong ty Thep Vi?t Nam - CTCP
SO 91 Lang Ha, (An D6ng Da, thanh ph6 Ha Nei

Bac) cao tai chinh hop nht
cho Icy ke town tir ngay 01/01/2015 den ngay 30/06/2015

17 . BAT DOG SAN DAU TU

Nguyen gia
SO du dau ky
SO tang trong kj,
So giam trong kj,
- Giam khac
SO du- cued ky
Gia tri hao mon lily ke
SO du dau kj,

SO tang trong ky
- Khdu hao trong ky

SO giam trong ky
SO du• cued ky
Gia tri con 191

Tai ngay dau k$'
Tai ngay cuOi kj,

Ca s& ha tang
VND

COng
VND

145.469.398.960
(5.611.192)

145.469.398.960

(5.611.192)

(5.611.192)

145.463.787.768

145.463.787.768

29.072.515.682
3.026.118.816

29.072.515.682

3.026.118.816

3.026.118.816

3.026.118.816

32.098.634.498

32.098.634.498

116.396.883.278
113.365.153.270

116.396.883.278
113.365.153.270

(5.611.192)

Gia tri can lai cuOi kj, dm bit Ong san dau tu da dung the chip, cam co dam bao cac khoan vay: 113.365.153.270
VND.
Nguyen gia cuOi ky bit ging san dau tu bao gem:
Khai va so 193 Dinh
Bat Ong san dAu tu th6 hirt gia tri Nha va thiet bj cua hai toa nha so 189 Nguyen Thi Minh
Tien Hoang, Quart 1, TP. HO Chi Minh dm Cong ty CO phan Kim Khi HO Chi Minh (la Cong ty con dm Tang
Cong ty). Phan Ian dien tich sir dung hai taa nha dtroac cho thug. Toan b0 gid tri bit Ong san dau to nay dang ducfc
the chap dam bao cho khoan vay cua 02 cao oc tai Ngan hang TMCP Cong thucrng Viet Nam.

a

18 . CAC KHOAN DAU TU TAI CHiNH DAT HAN

Dau tu• vao cling ty con
Cong ty TNHH Posvina (i)
Cling ty CO phan Thdp D r (me ltrc Viet Nam (i)
COng ty Co phan Thep Tam Mien Nam (ii)

30/06/2015
VND

01/01/2015
VND

28.019.682.908

91.822.260.002

28.019.682.908

56.302.577.094
7.500.000.000
28.019.682.908

4.519.270.131.817

Dalt tn. vao cling ty lien doanh, lien Ich

12.634.219.912
19.932.302.704
5.652.245.564
19.405.772.083

18.592.769.261
372.738.298.632
2.579.941.286
29.852.369.253
12.768.723.457
49.219.565.236
18.860.520.762

Cong ty CO phan Ludri thep Binh Tay
Cong ty CO phan Tan Thanh My
Cong ty CO phan Thep Tan Thudn
C6ng ty CO phan Co khi Luyen kim
Cong ty Lien doanh Nippovina
Cong ty Ton Phucmg Nam
COng ty Lien doanh Thep Tay DO
Cong ty TNHH Gia tong va Dich vy Thep Sai Gott
Ging ty Lien doanh Vdt lieu chiu lira Nam Ling
Cong ty TNHH Ong thep Viet Nam
Cong ty TNHH Ca khi Viet Nhdt

22

3.464.674.113.587

13.003.392.628
21.389.356.464
5.714.397.939
18.545.857.030
18.497.114.085
346.006.736.757

386.008.294
29.157.215.090
6.173.607.001
49.497.425.678
19.186.152.373


Tang Cang ty Thep Viet Nam - CTCP
S6 91 Lang H4, quail D6ng Da, thanh ph6 Ha NOi

Bio cao tai chinh hqp nhfit
cho ky ke town ttr ngay 01/01/2015 den ngay 30/06/2015

ang ty TNHH Ong Thep Nippon Steel VN
ang ty a phin Ink Than
Mg ty CO phin Ca dien Luyen kim Thai Nguyen
C8ng ty Co pan Thep Da Nang
ang ty TNHH Nasteelvina
C8ng ty TNHH Thep Vinakyoei (iii)
Ong ty Lien doanh Trung tam TMQT IBC
ang ty Lien doanh San xuat Thep Vinausteel
C8ng ty TNHH Thep VSC- POSCO (VPS)
ang ty TNHH Cang qac ti Thi Vai
Cling ty TNHH Khoang sin Luyen kim Viet Trung
C8ng ty Tai chinh Co phan Xi mang
C8ng ty CO phan Bao hiem Petrolimex
Ong ty CO phan Sat Thach Khe
Cong ty Ca phan Dolomit Viet Nam
Cong ty TNHH VNS-Daewoo
C8ng ty Ca phan Gang Thdp Thai Nguyen (iv)

Cong ty CO ph&n Dau tu IA Kinh doanh thep Hung Yen (v)
C8ng ty CO Phan Thep v* my (v)
Ong ty CP Luyen can the!) Gia Sang
C8ng ty TNHH Van tai Viet Nhat
C8ng ty TNHH Nissin Logistics
C8ng ty TNHH Agility
Ong ty TNHH Huyndai Vinatrans Logistics
C8ng ty TNHH SOJ1TZ Viet Nam
Ging ty CO phan Depot Sai Son (vi)
DAu fir clai bon khOc
Dau tze ca phi&
Ngan hang TMCP C8ng thuang VN
Ngan hang TMCP Xuat Nhap Ichau Viet Nam
Gap von dal kgri
C8ng ty CP Tap loin Vat lieu chlu lira
C8ng ty CP Van tai Gang the)) Thai Nguyen
C8ng ty CP Sth chita O to Gang Thep
C8ng ty CP Hqp kim Sat - Gang thep Thai nguyen
Cong ty CP Van tai Ngoai thuong
C8ng ty CP Giao nha.n Van tai Ngoai thong
C8ng ty CP Giao nhan Van tai Mien Trung
C8ng ty TNHH DV HH V& to QuOc t6
Ong ty TNHH Dan tu Phat tritn Thuang mai
Con &Ong Viet
ang ty CP Hqp kim sat Phil Th9
C8ng ty TNHH SOJITZ Viet Nam
D'Itu tit dal km khac
Tian girl c6 lc, han tai Ngan hang Thuong mai
Tian giri c6 ick han tai Ngan hang TMCP Dau tu Va PMt
trian Viet Nam

Tian gai c6 lc9 hp tai Ngan hang Viet Nam Thinh vuqng
Cong ty TNHH Ong Thep Nippon Steel VN
Dan tu dai han Ichac vao Quy h6 trq Quac gia

23

21.533.051.035
6.452.717.821
56.723.798.765
76.274.375.406
838.333.842.381
231.665.333.456
62.628.364.476
78.504.413.186
81.208.845.864
724.162.960.406
75.869.756.643
49.807.454.860
271.830.372.030
1.026.686.772
105.745.538.409
1.131.617.950.430
6.725.029.793
20.584.852.948
24.378.666.591
46.695.370.689
10.222.925.999
5.524.095.707
29.517.000.000
79.858.434.258

2.049.724.300
2.049.724.300
28.758.709.958

6.893.204.819
14.040.000.000
2.042.383.568
5.058.631.771
624.489.800
100.000.000
49.050.000.000
20.000.000.000

- '
28.500.000.000
550.000.000

1.845.035.276
15.637.247.134
6.902.054.452
62.187.770.208
80.928.717.022
792.917.859.310
274.676.440.199
54.962.680.327
77.713.138.634
80.661.140.956
868.256.045.049
75.460.974.535
51.324.485.171

274.101.129.380
1.029.176.439
105.562.174.374
6.725.029.793
20.830.783.475
2.355.209.902
23.327.189.386
41.942.834.175
9.575.249.092
4.152.360.907
4.042.125.052
96.434.551.086
4.558.107.600
2.508.383.300
2.049.724.300
42.500.236.578
3.423.387.421
1.527.714.510
545.991.078
844.433.611
6.893.204.819
14.040.000.000
2.042.383.568
5.058.631.771
624.489.800
7.500.000.000
49.376.206.908
22.461.406.908
15.000.000.000
11.364.800.000

550.000.000


Tang COng ty Thep Viet Nam - CTCP
so 91 Lang Hy, quart Ding Da, thanh ph6 HA NOi

Bao cao tai chfnh hgp nhat
cho ky Ice toan tir ngay 01/01/2015 den ngay 30/06/2015
(55.118.728.933)

pheng giant gia dAu to tai chfnh dai han (*)

4.572.029.520.050

(32.881.111.509)
3.620.049.813.166

(i) Giai the theo Th6ng bao se 835/TB-DKKD ngay 11/5/2015 cua S6 1(0 ho4ch vi Diu tu tinh Deng Nai ve viec
giai the Cong ty TNHH Thep Dv irng Itrc Viet Nam;
(i) Giai the theo Thong bao s6 5860/TB-SHHDT ngay 29/06/2015 cua Se 1c0 hoach va Dau tu thanh phe HO Chi
Minh ve viec giai the Cong ty TNHH Posvina;
(ii) Cong ty CO phin Thep Tem Mien Nam dang thvc hien cac the tic giii the theo cac Nghl guy& cua HUI deng
quan trj Tong C8ng ty. Do d6, tren Bao cao tai chfnh hqp nhat nay gia tri day to vao COng ty con nay dugc
trinh bay theo gia g6c.
(iii) Bao cao tai chfnh cua Ging ty TNHH Thep Vinakyoei stir ding DO la My (USD) lam dun vi tien te de ghi se ke
tan, lap va trinh bay Sao cao tai chfnh, dugc chuyen did sang Deng Viet Nam (VND) theo ty gia bInh quan
lien ngan hang do Ngan hang Nha nude c8ng be tai ngay 30 thang 06 nate 2015 la 21.673 VND/USD. Chi tieu
yen diu tu cua chn sb hati dugc chuyen del theo ty gia tai ngay gap yen cua C8ng ty me. Toan khoan chenh
lech gid hei doai phat sinh khi chuyen dei bao cao tai chfnh cua C8ng ty lien ket nay dugc ghi nhan vao phin
chenh lech t5 eia hei dpai trona muc yen chit sn heu cua Cone tv lien ket.

(iv) Ty le lgi ich va quyen bleu guy& cua Tang Cong ty tai Cong ty Ce phan Gang Thep Thai Nguyen nu
30/06/2015 giam tir 65% xueng 42,11% do Cong ty CO phan Gang Thep Thai Nguyen phat hanh chao ban
rieng 16 100.000.000 ce phan, tucmg duang: 1000 ty deng cho Tang COng ty Diu tu va Kinh doanh yen Nha
nuOc (SCIC), clan den yen dieu le caa Cong ty nay tang tir 1.840 ty VND len 2.840 ty VND.
(v) Bac) cao coo. Cong ty CO 061 vi Diu tu va Kinh doanh Thep Hung Yen va C8ng ty CO phan Thep Viet My
dugc trinh bay tren Bao cao tai chfnh hap nhat theo phuang phap von chit can dr vat) Bao cao tai chfnh cho ky
Ice tan tir ngay 01/01/2014 den ngay 30/09/2014 vi DY 01/01/2014 den 31/12/2014. Cac giao dich phat sinh to
ngay 01/10/2014 den ngay 01/01/2015 cua cac Cong ty nay Icheng anh huang tong yeu den Bao cao tai chfnh
hop nhat.
Diu lir vao c8ng ty lien doanh, lien kit
Thong tin chi U.& ve cac Ong ty lien kit cua Cong ty vac) ngiy 30/06/2015 nhu sau:

Ten Ong ty lien ket
COng ty CO phin LuOi thep Binh
Tay
Cong ty CO phan Tan Thanh My
C8ng ty CO phin Thep Tan Thuan
Cong ty CO phan Ca khf Luyen kim
COng ty CO phin Diu tu Xay ding
mien Nam
Cong ty TNHH Posvina
Cong ty Lien doanh Nippovina
C8ng ty Ton Phuang Nam
COng ty Lien doanh Thep Tay DO
Cong ty TNHH Gia cong va Dich vi
Thep Sai Gen
Cong ty Lien doanh Vat lieu chiu lira
Nam ling
COng ty TNHH Ong thep Viet Nam
Cong ty CO phan Thep Tam la

Th6ng nhat (iv)
COng ty TNHH Ca kill Viet Nhat
C8ng ty CO phan Tito Then

Hog dung kinh doanh
chfnh
Sin xuat ltrai thdp

Nai thinh lAp VI
hog dung
TP. HCM

Ty le
Igifch
40,06%

Ty le quyen
bitu guy&
40,06%

Viing Tau
TP. HCM
Deng Nai
TP. HCM

24,48%
25,00%
45,00%
20,00%

24,48%
25,00%
45,00%
20,00%

Kinh doanh the')
San xuat thep
Luyen can thep
Xay dvng

TP. HCM
TP. HCM
Deng Nai
Can Tha
Deng Nai

50,00%
50,00%
45,00%
35,00%
30,39%

50,00%
50,00%
45,00%
35,00%
30,39%

San xuat ton
San xuat ton

Sin xuat ton
Sin xuat the')
San met the')

Deng Nai

68,00%

50,00%

Vat lieu chiu Itlra

Hai Phong
Vilng Tau

50,00%
35,14%

50,00%
38,25%

San xuet the")
Sin xuat thdp

Hai Pheng
Hai Dtrang

28,00%
40,11%

28,00%
40,11%

Ca khf
San xuet gach

24