T!P DOm tONG NGH$P - VlEN THONGQuAN D()I

TONG CONG TY CO PHAN BUU CHINH VIETTEL, , ,,. .JC

BAO CAO TAl CHINH HOP NHAT•Quy412017

T~P soAN CONG NGHIt:P - VIEN THONG QUAN S(HTang Cong ty C6 ptiin Buu chfnh ViettelS6 01, Ph6 Giang VM Minh, P. Kim Ma, Q. Ba Dlnh, TP. Ha nOi

NQIDUNG

Trang

Bang can d6i k~ toan hQ"PnhAtBao cao k~t qua hoat dOng kinh doanh hQ"PnhAtBao cao hru chllySn tien t~hop nhAtThuySt minh Bao eao tai chlnh hQ"PnhAt

02 -030405

06- 25

T~ DoAN CONG NGIDt;P - VIEN THONG QUAN DOlTang Cong ty C6 phAn Buu chmh Viettelse 01, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba DUill, TP. Ha nQi

Bao cao tai chinh hQ'p nh§tCho nam tai chinh k~t thuc ngay 31/12/2017

BANG CAN DOl KE ToAN HQP NHATT~i ngay 31 thdng 12nam 2017

Ma s6 TAl sAN Thnyit 31/12/2017 0110112017Minh VND VND

100 A. TAl sAN NGAN H~ 1.423.152.328.631 857.531.083.857

110 I. Tj~n va cac khoiin nrong duong ti~n 3 477.326.361.611 273.223.391.09411] 1. Ti~n 282.172.361.611 157.223.391.094112 2. Cac khoan nrong dtrong tien 195.154.000.000 116.000.000.000

120 II. DAn nr Uli ehinh ngiin h\ln 4 401.144.000.000 146.615.000.000123 1. BAu tu nam giu d~n ngay dao han 401.144.000.0'0'0 146.615.00'0.'0'00

130 10.Cac kboiin phiii thu ngiin han 478.704.487.439 363.324.229.100131 1. Phai thu ngfuJhan cua khach hang 5 318.826.832.465 271.787.731.667132 2. Tra tnroc cho nguoi ban ngan han 13.673.193.962 6.779.198.674136 3. Phai thu ngan han khac 6 146.'073.316.831 84.089.673.311137 4. Dir phong phai thu ogiu han kho doi (*) (518.'0'00.000)139 5. Hi san thi8u chi>'xu ly 7 649.144.181 667.625.448

140 IV. Hang t6n kbo 9 19.406.630.040 43.625.651.690141 I.Hang t6n kho 19.406.63'0.'040 43.625.651.690

150 V. Hi san ngiin han khac 46.570.849.541 30.742.811.973151 1. Chi phi tra truce ngan han 13 46.214.800.990 29.212.327.475

152 2. Thu~ GTGT diroc kh~u tnr 244.627.007153 3. Thu~ va cac khoan phai thu Nha nuac 16 356.048.551 1.285.857.491

20'0 B. TAl SAN nAI H';'N 328.104.713.238 219.124.732.052

210 I.Cae khoiin phai thn dai h~n 2.955.945.920 1.291.127.000216 1. PhAi thu dai h~ .khac 6 2.955.945.92'0 1.291.127.'000

220 II. Hi san c6 dinh 244.657.990.457 174.279.310.607

221 1. Hi san c6 dinh hilu hinh 11 220.338.490.547 148.687.6'03.958

222 -Nguyengid 331.896.809.342 226.445.048.562223 - Gia lrj hao man lily ki (*) (111.558.318.795) (77. 757.444.604)227 2. rai si'mc5 dinh vo hlnh 12 24.319.499.91 '0 25.591.7'06.649. ~228 -Nguyengid 29.241.398.707 29.241.483.4 o.~'\G40~229 - Gid trj hao man lily ki (*) (4.921.898.797) (3.649.776;f'r

~ ~ TONGCON24'0 IV. Tai san do' dang dili h\ln 1'0 2.065.411.112 478.1 18~ 4 CO PH,242 1. Chi phi xay d\ffig co ban do dang 2.065.411.112 478.1~~~U CH

V. DAu tu· Uti ehinh dai h\ln ~ VIETT'25'0 4 4.000.000.000 195.49 S "'7'--

251 1.Dau tu vao cong ty con ·1DIN~~

253 2. D§u tu g6p v5n velo don vi khac 780.0'0'0.'0'00

254 3. D\l' phong diu tu tili cWnh deli h~n (*) (584.5'04.454)

255 4. DAu tu nim giu den ngay dao h~n 4.00'0.0'0'0.0'0'0

260 VI. Tili san dai h\ln kbae 74.425.365.749 42.880.660.535261 1. Chi phi tra truac dai h~ 13 74.425.365.749 42.88'0.660.535

270 TONG CONG TAl sAN 1.751.257.041.869 1.076.655.815.909

2

T~ DoAN CONG NG~P - VIEN THONG QUAN DOlTAngCong ty c6 ph§n Buu chinh ViertelS5 01, Pb5 Giang Vlln Minh, P. Kim Ma, Q. Ba Dinh, TP. Ha n(li

Bao cao tAi chinh hQ'p ohatCho nam tai chinh k~t thuc ngay 31112/2017

BANG CAN DOl KE ToAN H<}P NHATT~i ngay 31 (Ilong 12nam 2017

(Iiip theo)

Mil s6 NGUON VON Thuy~tmlnh

31112/2017VND

300 C. NQ PHAI TRA. 1.261. 788.834.316

310 I.NV ngin han3 11 1. Phai tra nguoi ban ngl1nhan312 2. Nguoi mua tra ti~n tnroc ngan han313 3. Thu~ va c~c khoan phai nop Nha nuoc314 4. Phai tra nguoi lao dong315 5. Chi phi phai tra ngan han318 6. Doanh thu chua thuc hien ngan han3 19 7. Phai tra ng~ han khac320 8. Yay va no thue tai chlnh ngl1nhan322 9. Quy khen thueng, phuc loi

151.261.370.337.436

76.910.510.6574.679.884.716

29.351.577.623451.289.725.09727.680.·064.7975.819.877.495

480.079.212.079192.502.703.853(6.943.218.881 )

16

17181914

330 II. NV dili h~D337 1. Phai tra dai han khac

418.496.880418.496.88019

400 D. VON can soHUu 489.468.207.553

410 1. V6n chu so' hiru411 1. V5n g6p cua chu so hfiu411a - C6phi6u ph6 thong co quyen bi~uquye;412 2. Th~g du .v6n c6 phan417 3. Chenh l~ch tY gia h6i doaj418 4. Quy dau tupMt trien421 5. Lqi nhu~ sau thu~ chua phful ph6i421a - LNST chua phan ph6i lily ki din cU6iIcY truac421b - LNST chuaphan ph6i IcY nlry

21 489.468.207.553296.822.740.000296.822.740.000

(184.000.000) I

961.099.50417.252.417.756

174.615.950.2934.560.305.151

170.055.645.142

440 TONG CONG NGUON VON 1.751.257.041.869

Nguiri I~p bieu K€ toan truong

Dao Thj Phuong Lan

3

0110112017VND

711.145.464.376

706.413.469.496126.430.064.261

4.012.531.07115.017.975.054

254.547.489.88815.706.756.550

249.654.339.53539.744.662.5001.299.650.637

4.731.994.8804.731.994.880

365.510.351.533

365.510.351.533228.858.350.000228.858.350.000

( 184.000.000)1.025.487.044

17.252.417.756118.558.096.7331.829.892.238

116.728.204.495

1.076.655.815.909

T~P f)oAN CONG NGHl~P - VIEN THONG QUAN D<)1T6ng Cong ty C6 pban BIl1J chinh ViettelS6 01, Ph6 Giang Vim Minh, P. Kim Mil, Q. Ba Dtnh, TP. Ha noj

Bao cao tal cblnb bVp nbatCho narn tai chinb k~t thuc ngay 31112/2017

BAo cAo KET QuA HO~T DQNGKINH DOANHH<}PNHATQuy 4 nam 2017

Ma s6 CHi TIEU Thuy~tminh

Quy 4 nam 2017 Quy 4 nam 2016VND VND

01 1.Doanh thu ban hangva cung cip djch vy

02 2. Cac khoan giam tru doanh thu

10 3. Doanh thu thu!n v~ ban bangva cung cap djch vy

11 4.Gia van hang ban

20 5. LQ'i nhu~n gQP v~ ban bangva cung cap djch vy

23 1.072.439.811.903 861.290.163.791

24 37.631.619

1.072.402.180.284 861.290.163.791

25 974.177.517.158

98.224.663.126

788.585.667.766

72.704.496.025

21 6. Doanh thu hoat d(jng tai ehinh 2622 7. Chi phi tai ehinh 2723 - Trong d6: Chiphi liii vay24 8. Phftn. 11iihoac 16 trong cong ty lien doanh, lien k~t25 9. Chi phi ban hang 2826 10. Chi phi quan ly doanh nghiep 29

30 11. LQ'j.nbu~n thuAn tir hoat dQng kinh doaoh

8,763.390.4221.500.345.3991.739.280.042

3,308.669.84525.544.602

(501.863.028)

31 12. Thu nh?P khac32 13. Chi phi khac

40 14. LVi nhu~n khac

50 15. Tang lQ'inhu~n k~ toan tmO'c thui

51 16. Chi phi thu~ TNDN hien hanh52 17. Chi phi thuS TNDN how lai

60 18. LQ'i uhu~n sau thui TNDN

61 19. LVi nbu~D sau tbu~ cua C6ng ty m~62 20. LVi nbu~n sau thui cua c6 d6ng kh6ng ki~m soU

30

9.808.413.13837.50 U50.558

58.178.144.453

730.489.625(2.353.922.523)

3.084.412.148

61.262.556.601

12.449.846.436

797.164.21532.971.069.752

42.219.387.301

434.058.790816.463.874

(382.405.084)

41.836.982.217

8.635.802.900

31

32

48.812.710.165 33.201.179.317

48.812.710.165 33.201.179.317

70 21. Lai cooban tr@n c6 pbi~u

71 22. Lai suy giam tren c6 pbi~u

33 1.645 1.119

Ngu'iri I~p bi~u K~ toan tnrollg

Dao Th~Phuong Lan

4

T~P DoAN CONG NGHq:P - VIEN THONG QUANoorT6ng Cong ty C6 phfin Buu chinh ViettelS6 01, Ph6 Giang Van Minh, P. Kim Mil, Q. Ba Dinh, TP. Ha.O()i

Bao cao tili chfnh hQ1>nh§tCho nam tai chlnh kch thuc ngay 31112/2017

BAocAo LUU CHUYtN TIEN Tt HW NHATNom 2017

Theophuang p/uip trl;l'c tiip

Lily k~ tir diu nam d~n cu6i kyMa s6 cat TIEU . Thuyet

minh

T. urn CHUYEN TlEN TU HO~ T DONG KINH DOANH01 I. TiSn thu tic ban hang, cung cAp dich vu va

doanh thu khac02 2. TiSn chi tra cho nguoi cung cAphang h6a va dich vu03 3. TiSn chi tra cho ngiroi lao dQng04 4. TiSn lili vay dil tra05 5. Thu~ thu nhap doanh nghiep da: nQP06 6. TiSn thu khac tic hoat dQng kinh doanh07 7. TiSn chi khac cho hoat dQng kinh doanh20 LU'u chuyln ti~n thudn fir /1O(lt apng kinh doank

II. Lull CHUYEN TU HO~ T DONG DAu rtr21 I. TiSn chi d~ mua sam, xay dungTSCD va cac tai san

dai han khac22 2. TiSn thu tic thanh ly, nhuong ban TSCD va cac tai san

dai h~khac23 3. TiSn chi eho yay, mna cae eong el,lnq eua don vi khae24 4. TiSn tbn h6i eho yay, ban I~i cae eong el,lnq eua

don vi khae26 5. TiSn thn h6i d.lu illg6p v6n vao don vi khae27 6. Th~nthu lili cho yay, e6 ruc va l'li nhn~n du'le ehia30 LU'u clluyln ti~n tlludn tir 110(11apng adu til'

111.LUU CHUYEN TIEN TU HO~ T DONG TAI CHiNH31 1. TiSn thn ttl pMt hanh e6 phi€u, nh~ v6n g6p eua

ohu s6hfru33 2. TiSn thn tic di yay34 3. TiSn chi trit nq g6e vay36 4. c6 tue, J¢ nhn~ da tra eho chU so hfru40 L,fU clluyin' ti~n thudn fir /10(11 apng fili cllinll

50 Lu'u chuy~n ti~n thuAn trong kY

60 Ti~n va tIrong dIrO'ng ti~n diu ky61 Anh huang eua thay d6i 1)' gili h6i doai quy d6i ngo~i t~70 Ti~o va tU'ong dlfO"Dgti~n cu8i ky

Ngm)i I~p bi~u K~ toaD trU'o-og

Dao Thi Phuong Lan Le Tuful Anh

5

Quy 4 nam 2017 Quy 4 niim2016VND VND

4.376.633.951.724

(630.888.237.890)(1.146.657.768.718)

(2.455.185.592)(40.089.047.628)

(101.557.348.946)(852.401.347.955)1.602.585.014.995

(l13.575.001.069)

1.165.000.000

(392.124.000.000)133.595.000.000

14.593.630.92711.021.868.809

(345.323.501.333)

255.276.272.285( 1.274.216.166.424)

(34.167.391.680)(1.053.107.285.819)

204,154.227.843

3

273.223.391.094(51.257.326)

477.326.361.611

4.702.008.445.778

(2.940.457.660.509)(716.009.671.040)

(1.156.549.186)(26.060.926.022)

1.973.375.556.226(2.765.794.765.421)

225.904.429.826

(58.759.985.714)

782.220.894

(277 .300.000.000)147.105.000.000

7.808.254.253(180.364.510.567)

12.468.270.000

128.784.586.235(120.661.694.335)(26.475.900.906)(5.884.739.006)

39.655.180.253

233.568.210.841

273.223.391.094

TrungHung

T~p DoAN CONG NGm~p - VIEN THONG QUAN eorTang Cong ty cA phin BU'Uchinh Viettels6 01, Ph6 Giang Van Minh, P.Kim Ma, Q. Ba Dinh, TP. Ea. noi

Bao cao tai chinh hllP ohAtCho nam tal chinh k€t thuc ngay 31112/201'7

THUYET MINH BAocAo TAl cHiNHHQP NHATNiim2017

. D~C DIEM HO~ T DQNG CiJA DOANH NGH~PHlnh thu'c sa hiru van

T6ng Cong ty C6 phfut Buu ehinh Vi<;ttel duoc th~ I~p thea thea Gi§y chirng nhan dang kY, kinh d~~ s6 ~10409~672 do~& K~hoach va B;1u nr Thanh ph6 Ha Noi cap, dang kY hill d§u ngay 03 thang 07 nam 2009, dang kY thay dOl Ian thu 14 ngay 31 thang 10flam 2017.Tru sa chinh eua T6ng Cong ty tai s6 I, phd Giang Van Minh, Kim Ma, Ba Dlnh, Ha NQi.Vdrt di6u I~cua T6ng ~ong ty la 296.822.740.000 d6ng, urong duong 29.682.274 c6 phfut, m~nh gia mot e6 phfut la 10.000 dang.

Linh Vy"C kinh doanh

Linh V1,l"Ckinh doanh cua Cong ty la: Kinh doanh thuong mai, dich V\INganh ngh~ kioh doanhHeat dong chinh cua Cong ty la:

Chuyen phat, kinh doanh dieh V\Iehuy&n phlit nhanh Buu phfun, buu ki~n, hang hoa;Buu chinhPhat hilnh bao;Cho thue xe co dQng 0<1;V~n tai hang hoa biing dUOng bQ;Kho bili va luu gifr hang hoa;Ho?t dQng eua d;;tiIy va moi giui bao hi&m;

Chu kY sao xu§t, kioh doanh thong thU'lmgChu ky san xu§t, kinh doanh thong thuOng eua Cong ty hi: 12 thangC§u truc doanh nghj~p,

Tang Cong ty co cac Cong ty tbaRh vieD trlfC thuQc sau:Cong ty,TNHH MTV TM djeh v\I Buu chinh ViettelCong ty TNID-:IMTV Buu ehinh Lien Tlnh ViettelCong ty TNHH MTV Logistics ViettelCong ty TNHH MTV Buu ehinh Viettel CambodiaCong ty TNHH MTV Buu chinh Viettel Myanma

Dia chiHaNQiHaNQiHaNQi

Ho,t dQDgkiDh doaDh chinhVan phong phfun, vien thongV~ ehuy~nLogistics, Forwading, ePN Qu6c teV~ ehuy~n, CPNLogistics, Forwading, CPN Qu6e t€

CampuchiaMyanmar

2 . cHIt DQ vA CHiNH SACH KE ToAN Ap DVNG T~ CONG TY

2.1 . Ky k~ toao, dO'nvi ti~n t~ su-d\lng trong k~ toao

Ky k€ toan uam eua Temg Tang eong tytheo nam duong Ijch b~t d§u tu ngay 01/01 va k€tthue vao ngay 31/12 hang nam.Don vi ti~n t~ sa d\lng trong ghi ehep k€ toan la d6ng Vi~t Nam.(VND).

2.2 . Chu~n ml}'cva Ch~ dQk~ toan ap dyDg

chi 09 Ii toan ap dtlngTang Cong ty ap dt,mg Ch€ dQK€ toan doanh nghi~p ban hilnh thea Thong til s6 200/20 14/TT-BTC ngay 22/12/2014 euaBQ Tai ehinh,Thong til s6 53/2016/TT-BTC ngay 21/03/2016 eua BQ Tai ehinh vS vi~e sua d&i, b6 sung mQI s6 di~u eua Thong tu s6 200/2014/TT­BTC va Thong til s6 202/2014/TT-BTC huang dfut Phuong phap I~p va trinh bay bao eao till chinh hqp nh~t.

Tuyen b6 vi vj~e man thu Chudn mile Ii loan va chi 09 Ii (oanT6ng Cong ty dii ap d\lDg cae Chu!1n ml)'Ck€ toan Vi~t Nam va cae van ban huang dfut Chu!1n m1,l"edo Nha nuae dll ban haoh. Oie baoeao tai ehinh duqc I~p va trinh bay theo dung mQi quy dinh eua rung chu!1nml)'c, thOng tu huoog dfut thl)'e hi~n chu!1nm1,l"cva Ch€ dQke toan hi~n hanh dang ap d\lng.

6

TAp DoAN CONG NGm~p - VlEN THONG QUAN DQIT6ng Cong ty cA phin BuD chinh Viettelsa 0 I, Pha GiangVan Minh, P. Kim Mil. Q. Ba Blnh, TP. Ha nQi

Bao do tai chinb hqp nb~tCho nam tai chinh ket thuc ngay 31112/2017

2.3 . Co' sO'I~pBao clio tai chinh hCJPnh~t

Bao cao tai ehinh hop nhit cua Tang Cong ty ducc I~p tren eo so hgp nhit Bao ea~ tai ehinh rieng cua T,6ng Cong ~ va.~ao e~o taiehinh cua cac cong ty con do Tang Cong ty kiBm soat (cac cong ty con) duoc I~p den ngay 31 thang 12 h~g nam. yl~e kiem soa~ ~~tdiroc khi Tang Cong ty co kha nang kiBm seat cac chinh sach tal chinh va hoat dQng cua cac cong ty nh~ dau illnham thu duoc IQ'lIchtir heat d9ng cua cac cong ty nay,

Bao cao tai chinh giiia nien dQcila cae c6ng ty con dUQ'eap dvng cae ehinh saeh k€ toan nhAt quan v6i cae ehi~ sa.ch k€ toan elia TangCong ty. Trang tnTOng hgp dn tm€t, Bao cao tai chinh giClanien dQ elia eac c6ng ty con dUQ'edi~u chinh de dam bflOtinh nhAt quantrong ca.e ehlnh sach k€ toan dUQ'eap dVng ~i Tang Cong ty va eac c6ng ty con.

Ket quil hOf;l.tdQng kinh doanh elia cae c6ng ty con dUQ'eIDua ho~e ban di trong kY dUQ'etrlnh bay trong Bao eao tai chinh hgp nhat ticngay IDuah,rihoi).etho den ngay ban khoan dAu tu a Gong ty do.

Cae s6 du, thu nh~p va chi phi chli yeu, ke ca cae khoan lili hay 16 chua th\!'c hj~n phat sinh tlr cae giao dieh nQi bQ dUQ'elo~i tru khihgp nhat Bao cao tai Ghinh.

;ti~CCcoPc~0\..l (. 'VIE"''-.._

.·5'40'1'~

2.4 . Cong C\l tai chinh

Ghi nh4n ban tlJu

Tai san tai ehinh.Tai san tili chfnh clia Tang Cong ty bao gam tien va cae khoan tuang duang tien, cae khoan phai thu khaeh hang va phai thu khac, cackhoan cho vay. T~ thai diem ghi nh~ ban dAu, tai san tiii chinh dltQ'c xae djnh thea gia rnualchi phi phlit Mnh eQng cae chi phi phatsinh khac lien quan tr\!,e tiap den vi~e mua, pMt hanh tai san tai ehinh do.

NQ'phai tra tal ehrnhNQ'phai tra tiii ehinh eua Tang Cong ty bao gam cae khoan vay, eac khoan phai tm ngum ban va phili tra khae, chi phi pMi tra. T1;lithmdj8m ghi nh~ IAndAu, cae khoan nQ'phat tea tal ehinh duQ'Cxac dinh thea gia phat hilnh eQng cae chi phi phat sinh lien quan nve tiepden vjee phat hanh nQ'phat tra tai ehinh do.

Gia Irj sau ghi nMn ban tlJuHi~n t~i chua co cac quy dinh v€ danh. gia I~i eong e\l tai ehinh sau ghi nh~ ban dAu.

2.5 . Cbuy~n (fai Bao cao tai chinh I~p bAngngo,i t~ sang Dang Vi~t Nam

Bao cao tai chinh l{ipb~g ngof;l.it~dUQ'echuyen d6i sang Bao eao tai chinh l~p b~g d6ng Vi~t Nam theo cae tY gia sau: tai san va nQ'phiii tra thea ty gia cu6i kY, v6n dAu tu elia ehu so hilu thea ty gia t~ingay gop v6n, Bao eao k~t qua hOl,ltdQng kinh doanh va Bao eaoItru chuyen tien t~ thea ty gia blnh quan kY kS toan (n€u chenh I~eh khong vu4)t qua 3%).

2.6 . Cac nghi~p VI} bing ngo,i t~

Cae giao dich b~g ngo~i t~ trong nam tiii chinh dUQ'equy d6i ra d6ng Vi~t Nam thea tY gia till,le te t~i ngay giao dieh. TY gia giao diehthvc tS niiy dUQ'exae dinh theo nguyen tlie sau:

- Khi mua ban ngo~i t~: 1a tY gia dUQ'equy dinh trong hQ'Pdang mua, ban ngof;l.it~ giiia T6ng T6ng Cong ty va ngan hang thuang mf;l.i;- Khi gop v6n ho~c nh~ gop v6n: la tY gia mua ngo~i te cua ngan hang ncriT6ng T6ng Cong ty rna tai khOWlde nh~ v6n Clla nha d§utu tlilingay gop v5n;- Khi ghi nh~ nQ'pbili thu: la ty gia mua eua ngan hang thuang IDl,linoi Tang Cong ty chi dinh kilaeh hang thanh toan t~i thai diBmgiao djeh pilat sinh;- Khi ghi nh~ nQ'phai tra: la tY gia ban ella ngan hang thuang m~i ncri T6ng Cong ty dl,l ki~n giao dich t1;li thai diSm .giao dieh pbatsinh; .- Khi mull s~m tai san ho~e thanh toan ngay b~g ngo~i t~:la tY gia mua cm ngan hang thuang ml,linai T6ng CBng ty thl,le hi~n thanhtoano

7

T~P DOAN CONG NGm~p - VIEN THONG QUAN DQIT~ng Coug ty ca phAnBmI chinh ViettelS6 01, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba Dlnh, TP. Ha nQi

Bao eao tii chinb hQ'PnhitCho narn tai chinh ketthue ngay 31/12/2017

TY gia giao dich thirc te khi danh gia lai cac khoan muc ti~n t~ co g5e ngoai t~ tai thai di~m I~p Bao cao till ehlnh hQ'Pnh~t duge xacdinh thea nguyen t~e: .- D5i voi khoan muc phan loai la till san: ap dung tY gia mua ngoai t~ ella ngan hang tlurong mai noi T6ng C6ng ty thuong xuyen e6giao djch;- D6i vel tien giri ngoai*ap dung tY gia mua ella chinh ngan hang noi T6ng C6ng ty rna tai khoan ngoai t~;- D6i voi khoan muc phan loai la no phai tra: ap dung tY gia ban ngo~i t~ eua ngao hang thuang m~ nm T6ng C6ng ty thucrng xuyen 06giao djeh.Tit eli.cae khoan ehenh I~eh tY gili th\l'c te phat sinh trong ky va chenh I~ch do dlinh gia I~ s6 du cac khoan mvc ti~n t~ c6 g6c ngo~j t~cu6i ky dvgc h~ch t6an vao ket qua ho\\t dQng kinh doanh clla kY ke toano

2.7 . Ti~n va cac kboan tU'O'DgdU'O'Dgti~n

Tj~n bao gam tien m~t t!;liquy, tib gui ngao hang kh6ng kY h{ln.

Oic khoan illong dvang tien la cac khoan dAu tv ng~ h~ c6 thai gian thu hai kh6ng qua 03 thang k~ tU ngay dAu tv, e6 tinh thanhkhoan cao, c6 kM nang chuy~n d6i de dang th3.nh cae lugog ti~n X8.c dioh va kh6ng c6 nhj~u rui ro trong chuy~n d6i thanh tien.

2.8 . Cae khoan dAu tU'ta.i ehioh

Cae khoan dAti ill nk giil' den ngay dao h~ bao gam: Cae khoan tj~n gui ngao hang e6 kY h~ dvge nb giil' den ngay dao h~ voimvc dlch thu 1m hang kYoCae khoan dfru ill vao e6ng cv v5n eua dan vi khac bao gam: cae khoan dAu ill vao c6ng C\l v6n cua ddn vi khac kh6ng cO quYSnki~msoat, dang kiSm soat ho~ c6 3.nh hvcrng dang ke d6i voi ben dugc dAu tv. Gia trl ghi s6 ban dAu cua cae. khoan dAu ill nay dvge dv(,1cxac dinh thea gia g6e. Sau ghi nh~ ban dAu, gia tri clla cac khoan dfru tv nay dvgc xac dinh thea gia g6c trir di d\l' phong giam giakhoan dAu tv.

DI)' phong giam gia cac khoan dAutv dvgc I~p vao thm diem cu6i nam C\l the nhu sau:

- D6i voi khoan dfru ill nk gill lau dai (kh6ng phao lo~i la chUng khoan kinh doanh) va kh6ng c6linh hvang dang k~ d6i v6i ben oVO'cdAu tv thi vi~c l?p dl,Tphong can cu vao Bao cao tai chinh t!;Ii thai diam trich lap dl,Tphong eua ben duO'c ddu ill.

- D6i voi cae khoan dAu tu nb gili den ngay dao h~: din ClI kha nang thu h5i dS l?p dl,Tphong pha.i thu kh6 doi thea quy dinh cuaphap lu~t.

2.9 . Cae kboiin nQ'phiii thu

Cac khoan phai thu dvgc thea doi chi tiet theo ky h~ phai thu, d6i tvO'ng phai thu, lo~i nguyen t~ phai thu, va cac yeu t5 kh:k thea nhucAuquan ly ella T6ng C6ng ty.

D\I' phong nO'phai thu kh6 doi duO'e trich I?p cho cac khoan: nO'phai thu gua h~ thanh toan ghi trong hQ'Pd5ng kinh te, cac khe uocvay nO',cam ket hQ'Pd6ng ho~c cam ket nq va nO'phai thu chua den h~ thanh toan nhl1l1gkh6 c6 kha nang thu h5L Trong d6, vi~c trichJ?P d\l' phOng ng phai thu gua h~ thanh toan duqc can Clr vao thai gian tra nO'g5c thea hQ'Pd5ng mua ban ban ddu, kh6ng tinh den vi~cgia h\\n ng gilia cae ben va nq phai thu chua den h~ thanh toan nhung khach nq dii liim vao tlnh ~ng pM san ho~c dan,g lam thu 1\Icgiai thS, m~t tich, bOtr6n.

2.10 . Hang t6n kho

Hang t5n kho dvO'e ghi nh~ ban dAu thea gia g5c bao g5m: chi phi mua, chi phi che bien va cac chi phi lien guan tr\I'C tiep .khac pMtsinh oS c6 dvgc hang t5n kho a dia diem va tr~g thai t!;Ii thai diem ghi nh~ ban dAu. Sau ghi nh~ ban dAu, t!;lithai diSm I?p Bao cabtai chinh n~u gia trj thudn c6 thS thl,Tehi~n duqc cua hang t6n kho thAp han gili g6c thl hang t6n kho duO'c ghi nh~ thea gia trj thudn e6the th\!'c hi~n duqc.Khi xu§.tkho, gia trj hang t5n kho duqc xac dinh theo phuang phap blnh quao gia guySn

Hang t5n kho oUO'ch~ch toan thea phuong phap ke khai thucrng xuyen.

DIJ phong giam gia hang t5n kho ouqc J~p vao thoi di~m cu6i kY can Clr thea 56 chenh I~ch gilia gia g6c cua hang t5n kho 1&0han giatri thu§.n c6 th~ th\l'e hi~n dvqc.

8

T~P DoAN CONG NGHI¢p - VIEN THONG QUAN DO]T5ng Cong ty cA phin B~ ehinh Viettelse 01, Ph6 Giang VanMinh, P. Kim Ma, Q. Ba Dinh, TP. Ha nQi

Bao eao tai ehinh hQ'p nhitCho nam tai chinh ket thuc ngay 31/12/2017

2.11 . Tai san e6 djnh

Tai san c6 dinb hifu hlnh, tai san c6 dinh vo hlnh duoc ghi nh~ ban dAu theo gia g6c. Trong qua trinh Slr dung, tai san c6 dinh huubirth, tai san c6 dinh vo hlnh duoc ghi nhan theo nguyen gia, hao mon luy k€ va gia tr] con lai. KhAu hao duoc trich theo phuang phapdu(mg th&ng.

KhAu hao tai san 06 dinh duqc trich thea phuong phap dirong th&ng vol thoi gian khAu hao ducc uoctinh nhir sau:- NM cira, v~t ki€n true 05 - 30 nam- May moe, tbiet bi 05 - 10 nam- Phuong ti~n v~ tai 06 - 10 nam- Thi€r bi, d\mg C\lquan Iy 03 - 05 nam- Tai san c6 dinh khac- Quyen Slr dl,lng dAt co thai h1ilU- Quy6n Slr d\1llg ddt khOng thai h;;tn- PhAn m~m quan Iy

03 - 05 nam20 - 50 nam

Khong trich KH03 - 05 nam

2.12 . Chi phi tra tnrae\0'

Cac chi phi da phat sinh lien quan den ket qua ho;;ttdQng san xuAt kinh doanh cua nhi€u Icy ke toan duqc hf;lchtoan vao chi phi tra truac.. 11\d~ phan b5 dAnvao ket qua ho~t dQug kinh doanh trong cac kY ke toan sau. ~~1JI

°1/Vi~c dnh va phan b6 chi phi tra tmac dili h1ilUvan chi phi san xuAt kinh doanh timg IcY ke toan duqc can cu van tinh chAt, muc dQ tfrnl!flo~i chi phi ere h,ra chQu phuang phap va tieu thuc pharr b&hqp IY. Chi phi tra tmac duqc pharr b6 dAn vito chi phi san xuAt kinh doanhtheo phuang phap duang th&ng.

2.13 . Cae khoan nil phiii tra

Cac kboan nq phai tra dugc thea doi thea kY h;;tnphili tra. d6i tuqng phai tra, lo;;tinguyen t~ phili tra va cac yeu t6 khac theo nhu cAuquan Iy cua T&ng Cong ty.

2.14 . Yay va. nil phai trii thue tai ehinh

Cac khoan yay dugc thea doi thea tlrog d5i tuqng cho vay, timg khS uac vay nq va kY h;;tnphai tra cua cac khoan vay. Tmang hqp vay,nq b&ng ngo~i t~ thi thl,fc hi~n thoo doi chi tiet thea nguyen t~.

2.15 . Chi phi di vay

Chi pbi di yay <lugc ghl nh~ van chi phi san xudt, kinh doanh trong kY khi philt sinh, trir chi phi <Iivay lien quan tfllc tiSp den vi~c dAutu xay dl,trlg ho~c san xudt tili San dq dang duge tinh van ghi tri cua tili san <10 (<luge v6n hoa) khi cO <lucac <lieukiM quy djnh trongChuAn mvc Ke toan Vi~t Nam s5 16 "Chi phi <Iivay". Ngoai ra, d6i vai kboan vay rieng ph\lc V\I vi~c xdy dJ,l"Ugtai san c6 djnh, bAtdQng san dAu ill, lai yay <lugc v6n hoa k~ ca khi thai gian xdy dJ,l"Ugduai 12 thang.

2.16 . Chi phi p.hai tra

Cac kho{m phai tra cho hang hoa dich V\I da: nh~ <luQ'ctit nglim ban ho~c <la:<lugc cung cdp cho ngucri mua trong IcY boo cao nhuugthl,tc t6 chua chi tra va cac khoan phai tra kMc nhu tien luang nghi phep, chi phi trong thai gian ngimg san xudt theo mua, Vl,l, chi phiJai tien yay phili trL dlIQ'Cghi nh~ vao chi phi san xu§t, kinh doanh c.lia IcY bao coo.

Vi~c gbi nh~ cac khoan chi phi phili tra van chi phi san. xuAt, kinh doanh trong ky <lugc thvc hj~n thea nguyen tlic phu hQ'Pgiiia doanhthu Va chi. phi. pMt sinJi trong kyo Cac khOl'lnchi phi phai tra se <lugc quy6t toan vai s6 chi phi thvc te pbat sinh. S6 chenh I~ch giUa s6trlch tmac va chi phi thvc te <lugc hoan nh1lp.

9

T~p DoAN CONGNGml:p - VlEN THONGQUANnorTang Cong ty ca phAn BU1I chinh ViettelS6 01, Ph6 Giang Van Minh, P. KimMa, Q. Ba £>lnh,TP. Ha noi

Bao cao tai chinh hCfPuhAtCho narn tai chinh ket thuc ngay 31/12/2017

2.17 .Doanh thu chua thlfc.hifn

Doanh thu chua thirc hi~n gam doanh thu nhan truce nhir: .s6 tien cua khach hang era: tra tnroc cho mot ho~c nhieu IcY k€ toan v~ chothue tai san, khoan Jiiinhan tnroc khi cho vay v6n ho~c mua cac cong cu no va cac khoan doanh thu chua thuc hien khac nhu: chenhI~chgiiia gia ban hang tra cham, tra gop thea cam kSt vai gia ban tra tien ngay, khoan doanh thu nrong irng voi gia tri hang hoa, dich vuhoac s6 phai chiSt khdu giam gia cho khach hang trong chuang trlnh khach hang truyen th6ng...

Doanh thu chua thllc hil~ndUQ"ckSt chuyen vao Doanh thu ban hang va cung cdp dich V\l ho~c Doanh thu hOliltdQngtai chinh thea s6ti~n dUQ"cxac dinh phu hQ1lvai timg IcY k€ toano

2.18 . Van chu sO- hUllV6n dAutu cua chu 56 hiiu dUQ"cghi nh~ theo s6 v6n thl,fcgop cua chu 56 hiiu.

Th~g du vBnc6 ph§n phan {mh chenh I~chgiiia m~nh gia, chi phi trl,l"ctiSp lien quan den vi~c phat hanh c6 phiSu va gia phat hanh c6phi€u (kS ea cac truOng hQ1ltai phat hanh c6 phiSu quY)va co thS la th~ng du duang (nSu gia phat hanh cao han m~nh gia va chi phitn,rcti€p lien quan den vi~c pMt hanh c6 phiSu) ho~c tMng du iim (nSugia phat hanh thAphan m~nh gia va chi phi trl,l"Ctiep lien quanden vi~cphat hanh c6 phieu).

LQ"inhu~ sau thuS chua phan ph6i phan {mh ket qua kinh doanh.(Iiii, 16) sau thuS thu nh~p doanh nghi~p va tinh hinh phiin chia lQ"inhu~ ho~c xli 19 16 eila T6ng Cong ty. Vi~e phiin ph6i lQ"inhu~ dUQ"cthl,fChi~n khi Cong ty c6 IQinhu~ sau thuS chua phiin ph6ikhong vuqt quamtIc LQ"inhu~ sau thuS chua phiin ph6i tren Bao cao tal chinh hQ1lnhAtsau khi dii lolilitrir anh huang CUll.cac khoan laido ghi nh~ tir giao djch mua gia reoTruOng hQ1ltra c6 ruc, lQinhuin cho chu s6 hiiu qua mtIc s6 IQinhuin sau thue chua phiin ph6idUQ"cghi nhin nhu truOnghQ1lgiam v6n gop. LQ"inhuin &authue chua phan ph6i co the dUQ"Cchia cho cac nha dAutu dl,fatren tY I~gopv6n sau khi dUQ"eDlilihQid5ng cBdong/Hoi dang quan trj phe duy~t va sau khi dii trich I~p cac quy thea Di~u I~Cong ty va eac quydinh cua phap lu~tVi~tNam.

C6 ruc phili tra.cllo cac c6 dong dUQ"cghi nh~ Lakhoan phai tra tren Bang Ciin d6i ke toan cua Cong ty sau khi co thong bao chia c6t(ccclla HOi dang QuilQtrj T6ng Cong ty va thOngbao ngay cbbt quyen nh~ c6 ttICeua Trung tfun Luu IcY ch(mg khoan Viet Nam.

2.19 . Doanh th.u

Doanh thu ban hlmgDoanh thu ban hang dUQ"cghi nhin khi dang thai thoa miincac di~u ki~n sau:- Ph§n Jan rui ro va IQifch g1inliSnvai quySn s6 hiiu san phfunho~c hang hoa dl1dUQ"cchuyBngiao eho nguai mua;- Cong ty khong con nim giu quySnquan Iy hang hoa nhu nguai sa hlhl hang bOaho~c quySnkiBmsoat hang hoa;- Doanh thu dUQcxac dinh tuang dBichic chlin;- Cong ty dii thu dUQ'eho~c se thu dUQcIc;tifch kinh te tir giao djch ban hang;- Xac dj.nhdUQcchi phi lien quan den giao dich ban hang.

Doanh thu cung cdp dick V!IDoanh thu cung c;ip djch V\l dUQcghi nhin khi dang tMi thoa miincac diSu ki~Dsau:- Doanh thu dUQcxac djnh tuang dBichic chlin;- Co kha nang thu dwe lQ'iIch kinh te tir giao djch cung cdp dich V\l do;- Xae dinh dUQcph§n cong vi~c dii hoan thanh vao ngay I~pBang can dBike toan;- Xac djnh dugc chi phi phat sinh cho giao djch va chi phi de hoan thl\nh giao djch cung cApdjch Vl,J do.

Doanh thu hO(lt dong tiIi chinhDoanh thu pMt sinh tir tiSn liii, tiSn ban quySn, c6 ruc, IQinhuin dUQ"cchia va cac khoan doanh thu hOliltdQngtai chinh khac dUQcghinh~ khi thoaman dang thai hai (2) diSu ki~n sau:- Co kha nang thu dUQ"clQ"ifeh kinh t8 tir giao djch do;- Doanh thu dUQ"cxac dinh tuang dBichic ch1ln..

C6 ttIC,lQ'inhuin dUQcchia dUQ"cgill nh~ khi TBngCong ty dUQ"cquyen nhin c6 ttICho~c dugc quyen nh~ lQ"inhuin tir vi~e gop vBn.

10

T~ DoAN CONG NGIDtp - VIEN THONG QuANDQITBng Cong ty cil ph~n BIOIchinh Viettelsa 01, Ph6 Giang Van Minh, P. Kim Mil, Q. Ba DlOO,TP. Ha nQj

Bao cao tai chinh hlfP nhitCho nam tai chinh k8t thuc.ngay 31112/2017

2.20 . Cac khoan giiim trir doanh tho

Cac khoan giam trir doanh thu ban hang, eung edp djch vu phat sinh trong IcY g5m: Chi8t khdu rbirong mai, giam gia hang ban va hangban bi tra lai,

Cac khoan ehi~t khdu thuong mai, giam gia bang ban, hang ban b] tra lai phat sinh cung Icy tieu thu san pham, hang h6a dich vu duocdi€u chinh giam doanh thu cua IcY phat sinh. Tnrong hQ1Jsan ph fun, hang hoa, dich vu da tieu thu tiI cac IcY tnroc, dan IcY sau moi phatsinh cac khoan giam trir doanh thu thl duoe ghi giam doanh thu thee nguyen t~e: n8u phat sinh tnroc thoi dh~m pbat hilnh Bao eao tiliehfnh thi ghi giiun doanh thu tren Bao cao tili ehinh rieng eua IcY l~p bao cao (Icy truae), va neu phat sinh sau thoi diem philt hanb Baoeao tai ehinh rieng thi ghi giiun doanh thu eua lcY·pMtsinh (k)' sau).

2.21 . Ghi van hang ban

Gia van hang ban trong nam duge ghi nh~ phU hgp vai doanh thu phat sinh trong nam va dam bao tuan tho nguyen t&eth~ trQng. CaetruOng hgp hao hl,ltv~t tu hang h6a vugt dinh mue, chi phi vugt dinh mue binh thuoog, hang t5n kho hi mdt mat sau khi da trlr di ph§ntraehnhj~m eua t~p thS, ea nhan co lien quan, ... duge ghi nh~ dAydu, kip thoi VaGgifi v8n hang ban trong nam.

~:3.;>..~iNGn.'

·tANHiN~'TEL./

;JH·.,.8.~

2.22 . Ghi nb~n chi ph.itai chinh

Cae khoan chi phi duge ghi nh~ VaGchi phi tili ehinh g5m:• Chi phi hoi,ie cae khoim 16 lien quan den cae ho;;ttdQng dAutu tai ehinh;- Chi phi eho vay va di vay van;• Cae khoan 16 dothahh Iy, ehuySn nhugng chUng khoan ng~ h;;tn,chi phi glao djch ban chUng khQan;

DI,l'phOng giiun: gia chUng khoan kinh doanh, dl,l'phong tlin thdt ddu tII VaGdan vi khae, khoan 16 phat sinh khi ban ngo~i t~, 1.6tY gia- h5i doai ...Cae khoan tren dl1ge ghi nh~ theo tbng s6 phat sinh trong IcY, khong bu trir vai doanh thu ho;;ttdQng tfU ehinh.

2.23 . Tho~ tho nh~p doanh nghi~pChi phf thue TNDN hi~n hilnh dUQe xae. dinh tren C(J sa thu nh~p ehju thue trang IcY va thu~. sud! thu8 TNDN tmng IcY k8 toan hi~nh1mh.

Chi phf thue TNDN hl~n hilnh eua Van phong Tling Cong ty va Cong ty TNI:IH MTV B.lfUchinh Viettel Lien tinh, Cong ty TNHHMTV Logistics Viettel, Cong ty TNBH MTV Thuemg m;;ti- Dieh Vl,lBuu ehinh Viettel duge ap d\lng fhu8 sudt 20% thea quy dinh euaphap lu~t Vi~t Nam.Chi phi thu~ TNDN hi~n hanh eua VTP Log Myanmar Co., Ltd duge ap dl,mg thu8 sudt 25% theo quy diOOeUaphap lu~t Myanmar.Thu nh~p eua Cong ty TNI-lli MTV Buu ehinh Viettel Campuehia duge ap dl,lllg theo lu~t fuu~ eua Campuehia. Hang thang eong tyt;;tmnQIJ1% tren doanh thu ke khai, eu6i nam th\l'e hi~n quy~t toan theo kat qua kinh doanh eua nam. TruOng hgp 1% tliUTInop Ian hanthu~ thu·nh~p doanh. nghi~p vo; thuS suAt 20% thi khong phai n{lp b6 sung, trl!oog hgp nguge l;;tithi doanh nghi~p nQp va. tfnh ba sungphiin ehenh l~eh.

2.24 . Cac ben lien quan

Cae ben duge eoi la lien quan n8u ben do co kha nang kiSm soat ho~e eo anh huang dang kS d6i vai ben Ida tTOngvi~e ra quy8t dinh vScae ehinh saeh tai ehinh va ho;;ttdQng. Cae ben lien quan eua Tling Cong ty bao g5m:

Cae doanh nghi~p trV'ctiSp hay gian tiSp qua mQt ho~c nhieu trung gian e6 quy8n kiSm soat T6ng Cong ty ho~e chiu SV'kiSm soat eua• T6ng Cong ty, hoi,ie eung chung Sl,l'ki~m soat vai Tling Cong ty, bao g5m ea eong ty m", eong ty eOI1va eong ty lien ket;

Cae ea nhan tn,re tiSp ho~e gian tiep n&n quySn biSu quyet cua T6ng Cong ty rna e6 iInh huang dang k€ d5i vaj T6ng Cong ty, nhUng• nhan Sl,l'quan ly ehu,ch5t eua Tling Cong ty, nhUng thilnh vien m?t thiet trong gia dlnh eua cae ea nhan nay;

Cae doanh nghi~p do cae ea nhan neu tren n&mtrl,l'eti8p ho~e gian ti8p ph§n quan trQng quy€n biSu quy6t ho~ e.6 iInh huang dang kStai T6ng Cong ty.

Trong vi~e xem xet rung mal 'luan h~ eua cae ben lien quan dS phl,le Vl,leho vi~e I~p va trinh bay Bao eao tai ehinh hgp nhdt, T6ngCoog ty ehu y tai ban ehdt eua mal quan h~ hem la hlnh thUe phap Iy ella cae quan h~ do.

11

T~P DoAN CONG NGm~p - VrEN THONG QUAN DQIT6ng Cling ty C6 phAn BIfU chinh ViertelSa 01, Pha GiangVan Minh, P. Kim Ma, Q. Ba Dinh, TP. Ha nQi

Baodo tili chinh hQ'P oh§tCho nam tai ehinh k€t thuc ngay 31112/2017

3 . TlEN vA cAc KHoAN nJ'ONG DUONG TIEN31112/2017 01101/2017

VND VND

2.655.156.158 9.285.317.574 fj279.517.205.453 147.938.073.520I

195.154.000.000 116.000.000.000 ri~477.326.361.611 273.223.391.094~*9~

TiI~nm~tTi~n girl ngan hang khong kY hanCac khoan nrong duong ti~n

4 . cAc KHoAN DAu TU TAl CHiNH

31/12/2017 01/01/2017

VNDGia trj ghi so Gia goc

VNDGia tri ghi 56Gia gec

VND VND

Dau tIT ngim "{IIl

- Ti~n giri co leY han401.144.000.000401.144.000.000

401.144.000.000401.144.000.000

146.615.000.000146.615.000.000

146.615.000.000146.615.000.000

Dau tIT vao dan vi khac- Cong ty Duoc pham NamTat

780.000.000

780.000.000

......~-'.~i '()riJ .. *~]

(584.504.4~4).J

(584.504.454)

DJu tIT cia; ''{In- Ti~n giri co leY han- Trai phiSu- Cac khoan dAuillkhac

4.000.000.0004.000.000.000

4.000.000.0004.000.000.000

405.144.000.000 405.144.000.000 147.395.000.000 146.030.4.95.546

5 . PHAI THU ellA KRACH HANG31/12/2017 01/01/2017

VND VND

Phai thn cila khach hang chi ti~ttheo khach hang co s6 du Ian- Cac khoan phai thu khach hang khac 318.826.832.465 271.787.731.667

318.826.832.465 271.787.731.667

Phili thu cua khach hilDg philo to:}i theo ky han thanh toan- Cae khoan pMi thu khaeh hang ngfuJ h?Jl. 318.826.832.465 271.787.731.667

271.787.731.667318.826.832.465

12

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T~P DoAN CONG NGHItP - VIEN THONG QUAN DOlT6ng Cong ty cA phAn BIfU chinh Viettel Bao cao U.i cbinh hQ'P nh~tse 01, Phd Giang Van Minh, P. Kim Ma, Q. Ba Dinh, TP. HanQi Cho nam tai ehfnh kat thuc ngay 31/12/2017

6 ·pHAITHUKIIAc31/12/2017 01/0112017

Gia tri Du phong Gia tri D~ phongVND VND VND VND

Ng~n hanPhai thu can bQ CNV va nguoi

2.925.800.972 6.027.869.892lao dQng khacLai ti~n gui du thu 12.505.595.789 2.953.877.094Ky quy, 1-.1 circe ngik han

~523.908.785 6.195.297.431 .OAO

Ti~n d~t CQC mua dAt - Cong ty .~-740.000.000 (518.000.000) 740.000.000CP Lilama3 .IK~Cl

Phai thu djch VI,I phar hang thu89.315.576.734 55.538.037.692 COP

tien 3UU1Phai thu kinh phi cAp cho chi 31.831.418.036 \fIEnhanh phu thuQc ~Phai thu ti~n outre sim btru ta ~S4f)virot dinh mire

429.812.024 ~Tai san thiau quy trach nhiem

632.790.918ca nhanCac khoan phai thu khac 7.168.413 .573 12.634.591.202

146.073.316.831 (518.000.000) 84.089.673;311

Dai h~nKy quy, k.Y circe 2.955.945.920 1.291.127.000

2.955.945.920 1.291.127.000

7 · TAl SAN TIDEU CHO xu LY31112/2017 0110112017

S61uqng Giatri So hrong Gia tr]VND VND

IhM thoat ti&ndich vuphat hang thu ti~n 649.144.181 188.416.357Hang tsn kho 479.209.091

649.144.181 667.625.448

8 .NQ'xAU31112/2017 01/01/2017

Giag6c Gia tri Giag6eGla tr]

c6 th6 thu h&.i c6 th6 thu h&iVND VND VND. VND

Cong ty CP LILAMA 3 740.000.000 222.000.000

740.000.000 222.000.000

9 ·HANG TON KHO31/12/2017 01/01/2017

Gia goe D~ phong Giagoe D~phongVND VND VND VND

Nguyen li~u, v~t li~u 4.756.103.482 1.462.837.336Cong C~I, dl,lng C\l 1.793 .611.298 365.522.513Hang hoa 12.715.872.826 41.797.291.841Hang gui di ban 141.042.434

19.406.630.040 43.625.651.690

13

T~P f)OAN CONG NGH~P - VIEN THONG QUA.NeorTAng Cong ty cA pbin Buu cbinb Viettel860 I, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba Dlnh, TP. Ha n{\i

Bao Clio tili cbinb bqp nbitCho nam tm ehinh k~t thuc ngay 31112/2017

10 .TAISANDODANG.DAI~

Xay dung co' ban dO' dang- Mua sam+Muao.to- Xay d1,01gco ban+Nang cdpphdn mim EViet_Nextsoft-+ Trung tam khai thacuu«Bac - Khu cong nghi~pQuang Minh

11 . TAl sANCO DJNH nnu HiNH

Xemchi ti~t Phu luc I.

12 . TAl SAN CO DINK VO MiNH

QDy~nsO-dung .tit

VNDNguyen giaTSCD86 du d~u kys6 tang trong k.Y- Do chuyen iloiBCTC86 giam trong k.Y86 dir eu6i kyGia tr] bao monliiyk~86 dir ddu ky86 tang trong k.Y- Khdu hao irongkY (hacn toan chiphi)ss dir cu6i ky

Gia tr] con I,iTai ngay ddu k.YT~i ngay cual ky

24.074.097.167

24.074.097.167

609.098.966163.993.667

163.993.667

773.092.633

23.464.998.20123.301.004.534

13 .em PHi TRATR110C

Ng~n h~nTi~n thue VP, CH, STCong CI,I dl,lng C\I

Chi phi sua chUa Jan T8CDChi phi tra tnrac ngfu1 h~ khac

CbUO"Dgtrlob phiom~mVND

5.167.386.300(84.760)

(84.760)

5.167.301.540

3.040.677.8521.I08.128.312

1.108.128.312

4.148.806.164

2.126.708.448] .018.495.3'76

14

31112/2017VND

1.587.272.7481.587.272.748478.138.364384.400.00093.738.364

2.065.411.112

TSCDvo blob kbac

VND

31112/2017VND

40.012.201.468

1.987.886.8293.023.892.7421.190.819.951

46.214.800.990

01/0112017VND

478.138.364384.400.00093.738.364478.138.364

.~

)6;>_

~'lG TVAN,iNH

Cqng fE,:// <;?'

VND~

29.241.483.467(84.760)

(84.760)

29.241.398.707

3.649.776.8]81.272.121.979

1.272.121.979

4.921.898.797

25.591. 706.64924.319.499.910

0110112017VND

21.610.834.790

2.920.169.613

2.714.357.6981.966.965.374

29.212.327.475

T ~p DOAN CONG NGHI~P - VIEN THONG QUAN DQITAng Cong ty cA phlln BIfU chinh Viettelse 01, Ph6 Giang Van Minh, P. KimMa, Q. BaDlnh, TP. Ha nQi

Bao cao tili cbinh hctp nhAtCho nam tai chinh ket thuc ngay 31/12/2017

DiU hanTi6n thue VP, CH, STCong cu dung CI,I

Chi phi sua chua IOnTSCDChi phi tra tnroc dai han khac

10.829.147.3612.573.569.82958;904.842.5052.117.806.054

9.933.216.73822.437.645.2099.013.522.9661.496.275.622

74.425.365.749 42.880.660.535

14 . VAYVA NQ THUE TA.I CHiNH

Xem chi tiet PhI) luc 2.

15 .PHAI TRA NGlJOI BAN

- Phai tra cac doi nrongkMc

VND

76.910.510.657

sA c6 kha nangtra no

011011201731112/2017

VND

126.430.064.261

So c6 kha nangtra noGla tr] Giil tri

VND VND

76.910.510.657 126.430.064.261\

- Phai tra nguoi ban ng&!hi;Ul 76.910.510.657 126.430.064.261

76.910.510.657 1260430.064.261

16 .TRUEVA cAe KHoAN pHAI THU, PHAI NQP Val NHA NU'OC

Xern chi tiet PhI) luc 3.31112/2017 0110112017

VNDPbiii n(lpThu8 gia tr] gia tangThu8 thu nh~pdoanh nghiepThu8 thu nh~p ca nhanCac loai tbu8 khac

15.002.569.71111.223.838.7592.957.103.083168.066.070

6.372.641.8448.1.98.231.684393.341.11653.760.410

29.351.577.623 15.017.975.054

Phai. thuThu8 gia tr] gia tangThu8 thu nh?p doanh Qghi~pThu8 thu nh~p ca nhan

196.156.027159.892.524 510.834.109

775.023.3821.285.857.491356.048.551

Quy8t toan thUl~cua Cong ty se chiu sl,fki€m tra cua co quan thue, Do viec ap d1,1l1glu?t va cac qui dinh v€ thue d6i vai nhi€u 10iiligiaodjch khac nhau c6 the duqc ghii thich theo nhieu each khac nhau, s6 thuS duqc trinh bay tren Bao cao tai chinh c6 tha bi thay d6i theoquyet dinh cua ccr quan thue.

15

------------- - - _. -------

T~P DoAN CONG NGffi¢P - VIEN THONG QUAN DOlTang Cong ty C8 pbin Buu cbinb ViettelS6 01, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba Dlnh, TP. Ha noi

Bao do tlii cbinb b'lP nbitCho nam tai chinh k€t thuc ngay 31/12/2017

17 . cm pHi pHAl TRA..

31112/2017 01/01/2017VND VND

356.845.246.893 216.498.895.2161.145.812.893

26.399.619.3313.062.404 13.883.213

3.649.415.095 2.274.941.07437.235.470.031 291.182.000

36.451.843.663 18.305.022.8804.378.043.879 3.253.924.134

30.583.908 29.883.90815:085.926.875 7.840.794.217

480.079.212.079 249.654.339.535

418.496.880 4.731.994.880418.496.880 4.731.994.880

31112/2017VND

Ng~n hanChi phi Iiii vayChi phi v~n ohuyen xang xeChi phi thue DM lam van phong, cira hang, biru C1,lC

Chi phi thue cong tac 'lienChi phi phai tra khac

175.547.70412.512.889.715

825.839.41010.633.549.0643.532.238.904

27.680.064.797

Daibl,lnNh~ ky quy, ky cucc dai h1iU1 418.496.880

418.496.880

18 . DOANH THU CHUA THV'C HJ¢N31112/2017

VNDNg~Dbl,ln- Doanh thu nh~ tnroc 5.819.877.495

5.819.877.495

19 .PHAITRAKHAc

Ng~n hanPhai tra cac khoan thu chi hQPhai tra cac khoan chi phi phat sinh trong giai doan ti€p nh~ EVNTPhai tra ti8n qua tBt cho CBCNVTarn irng.phai traPhai tra v~BHXH, BHYT, BHIN, KPCDNhan ky quy, Icy circe ng~ h1iU1Phai nop quy Vi€n thong Cdng IchPhai tra t~p doan Vian thong quan dQiHang hoa nh~p kho chua OUchirng tirThu nhap tam gifr cua cua di~m ban, nhan vien dia banCac khoan phai tra khac

Daihl,lnKy quy, ky cuqe

20 . QUY KHEN THU'ONG PHUC LQI31112/2017

VND

QuY.khen thuang phuc Iqi (6.943.218.881)

(6.943.218.881)

16

01/01/2017VND

66.306.29714.596.775.723

684.333.190

359.341.34015.706.756.550

4.731.994.8804.731.994.880

01/0112017VND

01/0112017VND

1.299.650.637

1.299.650.637

T~P DOAN CONG NGffit,P - VlEN THONG QUAN DQIT~ng Cdng ty C~ phAn BII1I chinh Viettelsa 0 I, Pha Giang Viin Minh, P. Kim Mil, Q. Ba Dinh, TP ..Ha oQi

Bao do tai chinh hI}'PnhitCho nam tai chinh k€t thuc ngay 31/12/2017

21 . VON CHiT SO nrruBang d~i chi~u biin dQng cua V~n chu sir hifu

Xem chi ti€t Phu luc 4.

Chi ti@tv~n dAu to"cua cbu sir bifu31112/2017 Tyle 0110112017 TYle

VND % VND %

V50 gop ella n.p doan 202.082.960.000 68,08 155.807.990.000 68,08V50 gop cua cac ddi nrong khae 94.739.780.000 31,92 73.050.360.000 31,92- Quy ddtl tit Japan Asia MB Capital 15.078.230.000 5,08 11.625.470.000 5,08- Cae c6 dong khae 79.66/.550.000 26,84 61.424.890.000 26,84

296.822.740.000 100;00 228.858.350.000 100,00 ~')938'.-......~

VND

:.:ONGTQuy 4 oam 2016 f>H~N

VND . CHIN.:::TTEL

./. )';- i'68.995.410.000 :.IN\1-159.862.940.000 =- ~

Cac .giao djch v~ v~n vOi cac ebu sir bifu va pban pb~i c~ to'c, cbia lqi nbu,nQuy 4 nam 2017

V50 d~u ur cua chu sa hau- V6ngop ddu niim- V6ngop tang trong ruim- V6ngop giam trong nam- V6ngop eu6i namce tile, IQ'inhuan dii ehia- C6 tu:c, lai nhudn ehia tren loi nhudn nam truac

228.858.350.00067.964.390.000

296.822.740.000 228.858.350.000

34.328.752.500 27.289.131.000

c6 phi~u31112/2017 01/0l/2017

29.682.274 22.885.83529.682.274 22.885.83529.682.274 22.885.83529.682.274 22.885.83529.682.274 22.885.835

sa luc;mg e6 phi€u dang kYphat hanhsa luc;mg e6 phi8u diI ban ra eong chUng- C6phtiu phd thOngsa luc;mg e6 phi€u (lang luu hanh- c6phi€u ph6 thOngM~nJl gia e6 phi€u dang luu hanh;10.000 VND I c6 phi€u

Cae quy eoa Con.g ty31112/2017 01/0112017

VND VND

Quy d~u tu phat trien 17.252.417.756 17.252.417.756

17.252.417.756 17.252.417.756

22 .cAc KHOA.N MVC NGoAI BANG CAN Den KEToAN

a) Ngol}i t~cac IOl}i- Do la My (USD) 21.637,51 25.189,21- Riel Campuehia (KHR) 13.567.000 13.611.000- Kyat Myanmar (MMK) 153.170.618

17

- -- ------------------------------

T~ :()OAN CONG NG~P - VrEN THONG QUAN DQIT6ng Cling ty c6 ph§n BIfU chinh Viettels6 01, Ph5 Giang Van Minh, P. Kim Ma, Q. BaBloh, TP. Ha oQi

Bao do tsi cbinh hQ"pnhitChonam tai chinh k6t thuc ngay 31112/2017

23 . TONG DOANH THU BAN HANG vA CUNG cAp DICH VVQuy 4 nam 2017 Quy 4 nam 2016

VND VND

209.393.384.378 304.449.771.977160.227.890.141 263.160.05.0.97339.303.895.343 36.317.251.1099.861.598.894 4.972.469.895

863.046.427.525 556.840.391.814757.388.544.135 460.777.264.31368.841.197.848 54.394.523.00536.491.173.504 34.55.0.563.279

325.512.038 7.004.450.834113.590.383

1.072.439.811.903 861.290.163.791

Quy 4 narn 2017 Quy 4 nam 2.016

VND VND

1.739.28.0 ..042 (5.01.863 ..028)11.740.458 100.832.948

5.08.755 6.0.4.06.531

(48.0.949.726) 35.0.5.04.454

229.765.87.0 15.663.697

1.500.345.399 25.544.602

Doanh thu ban hangDoanh thu biin hang - bi) kit, the caoDoanh thu ban hang - Vanphong phdmDoank thu ban hang - Vemay bayDoanh thu cuug cAp djch V\IDich VII chuyenphat nhanhDoanh thu dich VII Logistic (kho vdn)Doanh thu dlch VII ForwardingPhdt triin thue bao viln thongDoanh thu dich VII khdc

24 . cAc KHoAN GIA~ TRUDOANH THUQuy 4 nam 2017

VND

- Chi6t khdu thtrong mai 37.631.61937.631.619

25 . GIA VON HANG BANQuy 4 nam 2017

VND

Gia vAn cua hang bOa di ban- Gla veinbi)kit _ the cao- Gid veincua hang hoa VPP- Gid veincua hang hoa VMB- Gid veincua hang hoa khacGia van CUI_! djch VI} di cuug cAp

205.807.369.284159.886.575.59835.864.475.7.0110..056.317.985

768.370.147.874974.177.517.158

26 . DOANH THU HO~T DQNG TAl cHiNHQuy 4 nam 2017

VND

Lai ti.€n giri, ti€n cho yayLai chenh I~ch tY gia phlit sinh trong IcY

8.762.615.173775.249

8.763.390.422

27 . CHI PHi TAl CHiNH

Lai ti~n yayL6 chenh I~ch tY gia phlit sinh trong IcYL6 chenh l~ch cy gia do danh gia l!;iis6 du cu6i IcYDV phong giarn gia cae khoan dAu illChi phi tai chinh khac

18

Quy 4 nam 2.016VND

305.597.877.292262.220.882.59836.032 ..066.8527.344.927.842

482.987.790.474788.585.667.766

Quy 4 nam 2016VND

3.3.05.478.2133.191.632

3.308.669.845

T~P DoAN CONGNGIIIlp - VIENTHONGQuANDQITang Cong ty cfi phio BU1ic.hinhViettelS6 01, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba Dinh, TP. Ha nQi

Bao cao tii chinh hf}'pnhitCho nam tai chinh k8tthtic ngay 31112/2017

28 . cm rat BAN HANG

Chi phi cong C1,l dung C1,IChi phi dich V1,l mua ngoaiChi phi khac b~ng tien

29 . CHI pHi QUANLV DOANHNGHIl):P

Chi phi nhlln congChi phi nguyen H~u, v~t lieuChi phi kh:lu hao Uri san c6 dinhThu8 va cac khoan Ie phiChi phi du phongChi phi dich V1,l rnua ngoaiChi phi khac.bang tien

30 .THUN~pKHAC

Thu nh~p khac

31 . cm pHi KHAc

Chi phi khac

32 . CHI nu THUETHUNH~P DOANHNGHI:E:PHJ:E:NHAND

Chi phi thu~ TNDN bi~n hanh

Cac khoan di~u chinh chi phi thuS TNDN cua cac nam truce vao chi pbi thuSTNDN hien hanh IcY fillyThu8 TNDN phai n¢p dAu kyThuS TNDN dll nop trong IcY

Thu~ TNDN phiii nqp cuai ky tir ho~t dqng kinh doanh chioh

Tang Chi phi thuS TNDN hien hanb

Tang thu~ TNDN phiii oQPcuai kY

19

Quy 4 nam 2017VND

8.347.2739.723.841.358

76.224.5079.808.413.138

Quy 4 nam 20)7VND

19.784.962.492361.128.610748.308.502299.888.764518.000.000

9.506.200.7706.282.661.420

37.501.150.558

Quy 4 nam 2017VND

730.489.625

730.489.625

Quy 4 nam 2017VND

(2.353.922.523)

(2.353.922.523)

Quy 4 nam 2017VND

12.449.846.436

10.864.771

12.070.084.195(13.466.849.167)

11.063.946.235

12.449.846.436

11.063.946.235

Quy 4 nam 2016VND

22.454.545774.709.670797.164.215

Quy 4 nam 2016VND

16.761.098.7881.332.918.815662.463.408561.815.666 "ltlqCC

COPI'3UU C

4.511.376.960 VIE.19.141.396.115 .~'S -_

-------.~32.971.069.752

Quy 4 nam 2016VND

434.058.790

434.058.790

Quy 4 nam 2016VND

816.463.874

816.463.874

Quy 4 nam 2016VND

8.635.802.900

(149.355.032)

9.921.042.796(10.720.093.089)

7.687.397.575

8.635.802.900

7.687.397.575

-------- - -- --_. -----------------------

T~p eoANCONG NGID"¢P - VIEN THONG QUAN DQITang Cdng ty ca phAn OU"Ucbinh Vlettelse 01, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba Dlnh, TP. Ha nQi

Oao cao tai chinh hC)'pnhitCho nam tai chlnh k~t thuc ngay 31/12/2017

33 . LA]co BAN TREN co PffiEUVi~c tinh toan 1m co ban tren c6 phieu co thS phan ph6i cho oac c6 dong sa hOOc6 phfuJ ph6 thong cua Cong ty duoc thuc hien dua trencac s6 lieu sau:

Liii co' ban tren ca phi~u

Quy 4 nam 2017 Quy 4 nam 2016VND VND

48.812.710.165 33.201.179.317

48.812.710.165 33.201.179.31729.682.274 29.682.274

1.645 1.119

Quy 4 nam 2017 Quy 4 nam 2016VND VND

21.348.179.029 18.223.495.081 l~

.~406.851.599:260 151.158.577.0609.639.327.177 6.599.668.308 '.u

198.006.217.579 . 698 AN178.602.815. :.(~IN ,38.126.549.031 38.212.410.084 .EL .'

/~

673.971.872.076 392.796.966.230 :;P

Loi nhu~ thuan sau thu6cac khoan di~u chinh:Loi nhuan phan b6 cho c6 phieu ph6 thongce phi6u ph6 thong dang hru hanh binh quan trong ky

34 . CHI mt SANxutr KIND DOANH THEO YEU TO

Chi phi nguyen lieu, v~t lieuChi phi nhan congChi phi khliu hao tai san c6 dinhChi phi djch VI,I mua ngoaiChi phi khac bfu1gti~n

3S .BAocAo BQ P~

Bao cao bq ph~n chinh y~u - Theo linh V\fC kinh doanh:

Ho~t dQng ban hangHo~t d{}ngcung clip

djch VI,I

Tang cqng toandoanh nghi~p

VND209.355,752.759205.807.369.284

VND863.046.427.525768.370.147.874

VND1,072.402.180.284974.177.517.158

Doanh tllu thufuJ bart hang va cung clip dich vl,lGia v6n bang ban

Lqi nbu~n gqp v@ban hang va cuog cip dich vI} 3.548.383.475 94.676.279.651 98.224.663.126

36 . NGm~p VO"vA so otf VOl cAc BEN LIEN QUAN

Trong kY, Cong ty co cac giao djch phat sinh va s6 du ~i ngay k~t thue ky k~ toan vai cac ben lien quan nbu sau:

Giao dicl,phDt sinh trong ky:M6i quan h~ Quy 4 nam 2017

VNDQuy 4 nam 2016

VNDGiao dich mua hang boa

- Cong ty TNHH NN 1TV ™& XNK Viettel- H-pDoan cong nghi~p vi~n thOng QuandQi- T6ng Cong ty c6 pbfuJ D§u illQu6c teViettelGiao dich ban hang hoa, dich VI

- Hp Doan cOng nghiep vien thOng QuandQi- Cong ty TN.HH NN MTV Thuang m~Xu~t nhilipkhftu Viettel

Cung cong ty m~

Cong ty m~

36.180.909

1.287.362.641.355

Cung cOng ty mt; 6.991.474.468

C6ng ty mt; 10.050.170.876

Cung Cong ty m~ 6.733.019.452

20

T~ DoAN CONGNGm~p - VIEN THONGQUANDOTT6ng Cong ty ca pb§o BU'Ucbiob ViettelS6 01, Ph6 Giang Van Minh, P. Kim Mil, Q. Ba Dinh, TP. Ha noi

Bao do tili cbinb bvp obitCho nam tai chinh k8t thuc ngay 31112/2017

14.729.611.069 ~;,,\;1.364.342.094 :.~I

.~ J.

s6 li~u so sanb la s6 Ii~u tren Baa cao tai chinh hgp nhAt cho nam tai chfnh k8t thuc ngay 31 thang 12 nam 2016 dii duQ'CCong ty ~>\TNHH Hang KiSm toan AASC kiSm toano .7

- Cong ty C6 phAu Cong trinh Viettel- T6ng Cong ty Mang IlIai Viettel- T6ng Cong ty C6 phAu D~u nr Quae t8sa du fez;ngay kit thuc kj ki todn:

Phili thu ngio h~n khsch hang- T6hg Cong ty cd phk d~u nr Qu6c tS Viettel- Tong Cong ty vi8n thong Viettel- Tong Cong ty Mang IlIai Viettel- Cong ty TNHH NN lyITV ThlI<YI1gmaiXuat nhap kh§.uViettelPhai tra cho nglfirl ban ngin han- T?p dean Cong nghiep -Vien thong Quan dOiNgu'(rimua tra tiin tru'cYcogio h~o

- Cong ty TNHH NN MTV ThlI<YI1gm\)..iXudt nMp kh§.u Viettel

Phai tra khac ngio h~n- T~p doan Cong nghi~p -Vien thong QUaDdQi- Cong ty C6 phk Cong trlIih Viettel

37 . SO LII):U SO SANH

M6i quan he Quy 4 Dam 2017 Quy 4 nam 20161.008.301.612667.041.599

9.540.049.504

Cung Cong ty meCling Cong ty myCling Cong ty me

31112/2017 01101/2017VND VND

Cling cong ty meCling eong ty myCling cong ty my

Cling cong ty my

1.907.512.928166.642.274

12.834.604.7985.260.940.930856.813 .686

705.483.769 ".~~A~a'\,0..

'1-

1.837.782.022

Cong ty my 53.203.940.005

Cong ty my 1.104.774.562

Cong ty my 36.451.843.663

Cling Cong ty my 557.454.545

Ban Tang Gi<imd6c Tang Cong ty dii quy8t djnh di~u chinh h6i t6 m{)t s6 chi tieu tren Bao cao tai chinh hgp nhAt cho nam tai chfnh kStthue ngay 31 thang 12 nam 2016 eanClr thea Bien ban kiSm toan nha nuac ngay 11107/2017 cila KiSm toanNha nuac. Thea do, mQt s6chi tieu dii duQ'c diSu chinh I~i cho phli hgp vai s6 li~u nam nay.

a) Baog Can <tai k~toaDPhai thu ngfuJ b~ eua khach hangPhai thu ngfuJ h~ khacTai san c6 dinbbiIu himGiG tri hao man lUy kiChi phi tra truac ngiin h~Chi phi tra tmac dAi h~ThuS va cae khoan phai n{)pNha nuacPhai tra nguai lao dongChi phi phai tra ng5n h~Lqi nhu?n sau thuS chua phiin ph6i

Ngu'O'iI~p biiu

DAa Thj Phu<Yl1gLan

Mas6 Phiin 10\1il;;tiDiI trinh bay tren baa

cao nam tmac

VND VND

271.787.731.667 271.481.989.96984.089.673.311 84 ..056.230.311148.687.603.958 148.631 ..043.958(77.757.444.604) (77.814.004.604)29.212.327.475 29.212.327.47542.880.660.535 42.1 83.742.80215.017.975.054 13.982.220.357

254.547.489.888 255.837.234.48715.7.06.756.55.0 18.842.3.07.7.04

118.558.096.733 114..075.893.246

131136221223151261313314315421

K~toaD tru1i'ng

21

T~P DoAN CONG NGHI~P - VrEN THONG QUAN DOlTang Cong ty cA phfin Buu chinh ViertelS6 01, Ph6 Giang Van Minh, P. Kim Ma, Q. Ba Dlnh, TP. Ha n(li

Bao cao tili chlnh hQ'pnh§tCho nam tai chinhk~t thuc ngay 31/12/2017

Ph\, luc 1 TAl SAN CODINH nnu HiNU

Cay lau narn,Nha CUa, Phuong ti~n vin Tbi~t b], dung Cl} sue vit lam vi~c

vit ki~D true May m6c, tbi~t bi . tai, truy@ndIn quanly va cho sin pb§mVND VND VND VND VND

Nguyen giaS6 dudAu Icy 21.657.997.918 8.757.704.385 195.318.683.939 139.574.487S6 tang trong Icy 519.307.899 3.108.094.391 103.171.489.710 1.890.724.643- Mua trong leY 3.108.094.391 103.171.489.710 1.890.724.643- Ddu tu XDCB hoan thanh 5/9.307.899S6 giam trong Icy (135.319.049) (1.044.305) (3.100.911.372) (581.137)- Thanh ly, nhuong ban (3.092.171.432)- Do chuyen o6i BCTC (940.000) (1.044.305) (8.739.940) (581.137)- Giam khac (J 34.379.049)s6 dU"cu6iky 22.041.986.768 11.864.754.471 295.389.262.277 2.029.717.993

Gia tr] bao mon lfiy k~S6 du dAuIcy 7.109.976.219 4.408.918.032 65.779.817.012 100.714.965S6 tang trong Icy 1.565.116.596 2.745.482.064 32.059.788.616 112.121.423- Khdu hao trong kj; (hach 1.565.116.596 2.745.482.064 32.059.788.616 112.121.423todn chiphi)S6 giam trong Icy (258.508) (135.671) (2.753.426.952) (142.485)- Thanh ly, nhuang ban (2.744.687.012)- Do chuyin 06;BCTC (258.508) (135.671) (8.739.940) (142.485)- Giam khacs6 cu6i kY 8.674.834.307 7.154.264.425 95.086.178.676 212.693.903

Gia tr] con laiTai ngay dAuIcy 14.548.021.699 4.348.786.353 129.538.866.927 38.859.522Tai ngay cu6i kY 13.367.152.461 4.710.490.046 200.303.083.601 1.817.024.090

- Nguyen gia TSCD eu6i nam da khau hao h~t con sir d\mg: 30.673.314.940 VND- Nguyen gia TSCD eu6i Dam ehb' thanh ly: 7.032.328.476 VND

22

TSCDhfru hinh kbac

VND

571.087.833

571.087.833

358.018.37672.329.108

72.329.108

430.347.484

213.069.457140.740.349

CqngVND

226.445.048.562108.689.616.643108.170.308.744

519.307.899(3.237.855.863)(3.092.171.432)

(11.305.382)(134.379.049)

331.896.809.342

77.757.444.60436.554.837.807

36.554.837.807

(2.753.963.616)(2.744.687.012)

(9.276.604)

111.558.318.795

148.687.603.958220.338.490.547

T~P DOAN CONG NGHitP - VIEN THONG QUAN D(HT30g Cong ty ce ph§n Buu chinh ViettelS6 01, Ph6 Giang V~ Minh, P. Kim Mil, Q. Ba Dinh, TP. Ra nQi

Bao cao tai chlnh hc;p ohMCho nam tai chinh k~t (hue ngay 31112/2017

Ph\llt.Jc 2 : YAY VA NO' TRUE TAl CHiNH01101/2017 Trong ky 31/12/2017

T~g Giam Gia tri 86 co kha nangttil nQ

VND VND VND VND

86 co kha nang______________________ ~tr~a~nwQ~ _

VNDVND

Yay ng~n han- Yay ngan han- Yay va no dai han d~n han tra

39.744.662.500 39.744.662500 1.437.303.793.538 1.284.545.752.185 192.502.703.853 192.502.703.853

192.502.703.85339.744.662.500 39.744.662.500 1.437.303.793.538 1.284.545.752.185 192.502.703.853

Chi ti@t cac khoan vay ngin han til ngan hang va cac t6 chirc tin dung khac cua Cong ty nhu sau:Loai ti~n Lai suat nam Hinh (hue dam bao 31112/2017 0110112017

VND VNDVND Tin chAp 75.568247.654 19.877.293.750VND Tin chAp 36.948.022.002VND Tin chAp 79.986.434.197 19.867.368.750

192.502.703.853 39.744.662.500

Ngan hang TMCP D§u tu va phat trien Vi~t Nam - So giao dichNgan hang TMCP Cong thuong Vi~t Nam - CN Ha NQiNgan hang TMCP DAunr va phat tri~n Vi~t Nam - CN Ha NQi

23

T~P DoAN CONG NGHI~P - VIEN THONG QUAN DOlTling Cong ty ce ph§n BUll chinh Viettels6 01, Ph6Giang Van Minh, P. Kim Mil, Q. Ba Dlnh, TP. Ha n9i

Bao cao tai chinh hc;rpnb§tCho nam tai chinh kch thuc ngay 31112/2017

PhI}.luc 3 THUE vA cAc KHoAN pHAI THU, PHA.I NOP VOl NHANlfOC

se phai thudftu ky

-------VND

S6 phai n9PdftukY

-------VND

- Thu~ gia tri gia tang- Thu~ tieu thu d~c biet- Thu~ xuat, nhap khftu- Thu~ thu nhap doanh nghiep- Thu~ thu nh~p ca nhan- Thu~ tai nguyen- Thu~ nha dftt va tiSn thue dftt- Thu~ bao v~moi tnrong- Cac loai thu~ khac- Cac khoan phi, 1~phi va cac khoan phai n9Pkhac

6.372.641.844

510.834.109775.023.382

8.198.231.684393.341.116

53.760.410

1.285.857.491 15.017.975.054

190.977.729.876

80.326.50743.486.263.09820.096.000.693

460.867.065

255.101.187.239

s6 da thuc nQPtrong ky

-------VND

182.543.958.036

80.326.50740.109.714.43816.757.215.344

346.561.405

239.837.775.730

S6 phai thu cu6i ky .

VND

196.156.027

159.892.524

356.048.551

se phai nQPcuM Icy

VND

15.002.569.711

11.223.838.7592.957.1 03.083

168.066.070

29.351.577.623

Quyet toan thue cua Cong ty se chiu S\T ki8m tra cua CCJ quan thue. Do viec ap dung ru~t va cac qui dinh vS thu~ d6i vOi nhi~u lo~i giao dich khac nhau co th€ dUQ'cgilii thich theo nhj~ucach khac nhau, s6 thu~. dugc trinh bay tren Bao cao mi chinh co th€ bi thay d6i theo quy~t djnh ctia CCJ quan thu~.

24

~.

T~P DoAN CONG NGHI~P - VlEN THONG QUAN D(HT6ng Cong ty C6 ph§n Bu'U ehinh Viettelse 01, Phb Giang Van Minh, P. Kim Ma,Q. Ba Dlnh, TP. Han9i

Bao cao tal chinh hQ-P nh~tCho nam tai chinb kat thuc ngay 31112/2017

Ph'_' luc 4 : Bang d6i ehi~u bi~n dQng cua v6n chu SO' hiru

van dftu tir eiia Th~ng du v6n e6 Chenh I~eh ty Quy dftu til' LQ'i nhu~n

CSH pbftn gia h6i doai phattri~nsau thu~ CQng

chua phan ph6i

VND VND VND VND VND VND

S6 dir d§u ky trurrc 68.995.410.000 934.875.793 17.252.417.756 98.470.832.334 185.653.535.883

Tang vbn trong leY tnroc 159.862.940.000 159.862.940.000Lail(16) trong leY tnroc 112.246.001.008 112.246.001.008Tang do nh~ ban giao tic

1.749.826.534 1.749.826.534don vi khacTangkhac 4.482.203.487 4.482.203.487Giam vbn trong leY tnrocPhan phbi 19i nhuan (98.390.711.430) (98.390.711.430)Do chuyen dM bao cao tai

90.611.251 90.611.251chinhGiam khac ( 184.000.000) (55.200) (184.055.200)

S6 dir eu6i ky truce 228.858.350.000 (184.000.000) 1.025.487.044 17.252.417.756 118.558.096.733 365.510.351.533

Tang vbn trong leY nayLail(l6) trong ky nay 170.055.645.142 170.055.645.142Tang do nhan ban giao til

16.191.225.260 16.191.225.260don vikhacTang khac 290.057.616.878 290.057.616.878Giam vbn trong leY nayPhan phbi lQ'inhuan 67.964.390.000 (113.997.791.582) (46.033.401.582)Do chuyen dbi bao cao tili (64.387.540) (64.387.540)chlnhGiarn kbac (306.248.842.138) (306.248:842.138)

S6 duo cu6i ky nay 296.822.740.000,00 (184.000.000) 961.099.504 17.252.417.756 174.615.950.293 489.468.207.553

25