cho nam tai chinh ket thoc ngay 31 thang 12 nam … · bao cao tai chinh tong hop da phan anh trung...
TRANSCRIPT
BAO CAO TAI CHINH TONG HGP CHO NAM TAI CHiNH KET THOC NGAY 31 THANG 12 NAM 2017
CONG TY CO PHAN D!CH VU KY THUAT VIEN THONG
■
•
U
CONG TY Co PHAN DICH VU KY THUAT VAN THONG
MVC LUC
1. Muc luc
Trang
1
2. Bao cao cita Ban Tang Giant dac 2 - 4
3. Bao cao kiem toan dac lap 5 - 6
4. Bing can dal ke tofin tang him tai ngay 31 thing 12 nam 2017 7 -10
5. Bao cao ket qui hoot clang kinh doanh tang luyp cho nam tai chinh ket thuc ngay 31 thing 12 nam 2017 11
6. Bao cao ltru chuyen tien 4' tang lum cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017 12 - 13
7. Bin thuyet minh Bao cao tai chinh tong hop cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017 14 - 39
**************************
■
■
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG
BAO CAO CUA BAN TONG GIAM DOC
Ban TOng Giam d6c Cong ty Co phan Dich vv K9 thuat Vin th6ng (sau day giiii tit la "Cong ty") trinh bay bao cao cua minh ding vii Bao cao tai chinh tong hop cho nam tai chinh ket thfic ngay 31 thing 12 nam 2017.
Khali coat ye Cling ty Cong ty la Cong ty CO phan hog Ong theo Giay cluing nhan ding V doanh nghiep so 0101334129, Bang kjr Ian au ngay 07 thing 8 nam 2000 do do Ser ke hoach va Dau to Thanh ph6 Ha NOi cap.
Trong qua trinh hoat dOng Cong ty da 15 tan dtracsSa ke hoach.va Dau tar Thanh ph6 Ha NOi cap b6 sung cac Giay chting nhan clang kj, doanh nghiep ye viec thay di ten tong ty, nganh nghe kinh doanh va von diet' le.
: SO 4A, 4B, 4C ph6 Vtrang Thira Vii, phtre:mg Khucfng Trung, quan Thanh Xuan, thanh ph6 Ha Niji, Viet Nam
: 0243 736 69 84 : 0243 568 22 40
Try so chinh: - Dia chi
a - Dien thoai - Fax
•
•
Hoat (King kinh doanh dm Cong ty theo Giay chirng nhan danf V doanh nghiep la: Hoat dOng kien true va to van k9 thuat CO lien,quan. Chi tiet: Do kiem cac ding trinh vien thong (chi hog ding khi duct ca quan Nha nu& co tham quyen cho phep); Thiel ke ket cau cong trinh dan ding, ha tang V thuat; Ttr van ky thuat, lap cac di; an dau lir, thiet ke tham dinh cac dtr an ding trinh, chuyen giao V thuat, ding nghe chuyen nganh vien thong, dien, dien ter, tin hoc; Kiem dinh, ho trq van hanh cac ding trinh vien thong, dien, dien tir, tin hoc (WY hoat ding Nha nu& cam);
Ban buon may mac, thiet bi va phu ding may khac. Chi tiet: Ban buon cap quang, cap d6ng, cap dien tin hoc, truyen hinh;
Ban buon thiet bi va linh kien dien tir, vien thong. Chi tiet: Ban buon vat to thiet bi vien thong;
Ban le may vi tinh, thiet bi ngoai vi, phan mem va thiet bj vigil thong trong cac dm hang chuyen doanh;
Van tai hanh khach throng sat;
Van tai hang boa throng sat;
- Van tai bang xe bujrt;
- Van tai hanh khach du&ng b0 khac. Chi tiet: Van tai hanh khkh bang xe khach nOi tinh, lien tinh;
- Van tai hang h6a bang duing b0;
- Hoat dOng dich vv 11-6 tro.,kinh doanh khic con, lai chua ducfc phin vao dau. Chi tiet: Xuat nhap khau trtrc tiep va xuat nhap khau ily thic vat ttr, thiet bj, phu tong, linh kien, may mac trong linh vtrc buy chinh, vien thong, phat thanh, truyen hinh, dien, dien tir, dien ,dan citing, tin hoc, giao thong, ding nghiep, )(ay dtrng theo quy dinh hien hanh; Xuat nhap khau thiet bj, vat tir, php tang, linh kien phtic vv cho hoat dOng san xuat kinh doanh dm Cong ty;
- Dai ljr du lick. Chi tiet: Lir hanh nOi dja, la hanh quOc t6;
- Nha hang va cac dich vv an u6ng phut vv Ivy dOng;
- Dich vv hru WI ngin ngay;
Xay king cong trinh ky thuat dan dung khk. Chi tiet: Xay dtmg cac ding trinh dien den 35KV; Xay dung cong trinh nha dm nhtr: Dtrang thily, ben tang va cac cong trinh tren song, cac tang du lich, c&a cong, dap va de; Xay dtrng cac cong trinh dan dung, ha tang ky thuat;
2
•
•
a
•
CONG TY CO PHAN DICH VU KY THUAT WEN THONG BAO cAo CUA BAN TONG GIAM DOC (titp theo)
- Lap ddt may moc va thiet bj cong nghi8p. Chi tiet: Lip ddt cac cong trinh vien thong, din ter, tin hoc; Xfiy dkrng cac ding trinh vien thong, di8n, din ter, tin hoc;
Cho thud may moc, thiet bi va do dung him hinh khac. Chi tiet: Cho thud tai san boat Ong, cho thud cac san phim thiet bj buu chinh vien thong, di8n, din ter, tin hoc;
Hoat Ong chuyen mon, khoa hoc va cong ngh8 khac chtra dtroc phfin vao dfiu. Chi tiet: Chuyen giao ky thufit, cong ngh8 chuyen nganh vien thong, di8n, din ter, tin hoc;
- Tu van, moi gieri, clAu gii bAt Ong san, dAu gia quyen sir dung dAt. Chi tiet: Quin cao bAt Ong san;
- Dai ly, moi gioi, dAu gia. Chi tiet: Dai 11;
- Sera chaa may moc, thiet bj. Chi tiet: Sera chira, bao dtrerng cac cong trinh thiet bi vien thong, di8n, din ter, tin hoc;
San xuAt thiet bj truyen thong. Chi tiet: San xuAt thiet bi buu chinh vien thong;
San xuAt san phAin din ter din dung. Chi tiet: San xuAt cac thiet bj di8n, din ter, tin hoc;
Kinh doanh bAt Ong san, quyen sir dung dAt thu8c chi" sey hiru, chti sir dung hoc di thud. Chi tiet: Kinh doanh bat Ong san; Cho tittle van phong, nha xtrimg, kho bii.
HO ding coin tri va Ban diet' hanh, p S, an I Cac thanh vien H6i (long quail tri va Ban dieu hanh cua Cong ty trong nam va cho den thoi diem lfip bao cio nay bao
•
•
•
I
•
Noi cfong qucin trj HQ va ten Ong Ddng Dirc Khasi Ong Phan Sy Kieft Ong Nguyen Van Minh Ong Cao 1-18ng V i8t Ong Ding Quang Trung Ong D'ing Phan Dung
Ban kat?: soot Ho va ten Ba Nguygn Thj Thu Hien Ong Pham Nhfit Quang Ba Phan Thi Phucrng Dung
Ban Ring Gidm &tic HQ va ten Ong Phan Sj-, Kien Ong Le Anh Toan Ong Ddng Quang Trung Ong D5ng Phan Diing
Chem vu Chu tich Ph6 Chit tich Oy vien Oy vien Oy vien Oy vien
Chirc vu Truing ban Thanh vien Thanh vier'
Chirc vu Ding Giarn dOc Pho TOng Giim Oc Pho Ti!ing Giarn doe Pho Tiing Gam di&
Ngay 1)8 nhi8m/mign nhi8m 138 nhi8m ngay 27 thang 4 nam 2016 138 nhi8m ngay 26 thing 6 nam 2014 BA nhi8m ngay 26 thang 6 nam 2014 138 nhiesm ngay 27 thing 4 nam 2016 BA nhi8m ngay 26 thing 4 nam 2017 Mien nhi8rn ngay 25 thing 4 nam 2017
Ngay b8 nhi8m 27 thing 4 nam 2016 26 thing 6 nam 2014 26 thing 6 nam 2014
Ngay b6 nhi8m/mign nhi4m BO nhi .8m ngay 18 thing 01 nam 2013 138 nhi8rn ngay 22 thing 4 nam 2013 B8 nhi8m ngay 01 thing 01 Warn 2017 Mien nhi8rn ngay 01 thing 5 nam 2017
•
Dai din theo phi') 1u4t Ngtr6i dai din theo phap lufit cua Cong ty trong nam va cho den thoi diem lfip bao cio nay la Ong Phan Sy Kier' — T8ng Giam Oc (1)8 nhi8m ngay 18 thing 01 Warn 2013).
CONG TY C5 PHAN DICH VI) IC? THOT VIEN THONG BAO CAO CI:JA BAN TONG GIAM DOC (th theo)
a Kim town vien COng ty TNHH Kiem toan va Ttr van A&C da &roc chi dinh kiem toan Bac, cao tai chinh tang hqp cho
In nam tai chinh ket th6c ngay 31 thang 12 nam 2017 dm Cong ty.
Trach nhi?In ctia Ban Tang Giam doc Ban Tang Giam doc chju trach nhi8rn lap Bat) cao tai chinh tong hqp phan anh trung thkrc va hop 19 firth hinh tat chinh, ket qua boat d6ng kinh doanh va ltru chuyen tien tir cua Cong ty trong nam. Trong viOc lap Bao cao tai chinh tong hop nay, Ban Tong Giam doc phai: • Chon lkra cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mgt each nhat quan; • Thkrc hiOn cac xet loan va cac Ink tinh mot cach hop 19 va than trong; • Neu ro cac chuan mkrc ke toan ap dung cho COng ty có &roc tuan thu hay khong va tat ca cac sai
tech trong yeu da &roc trinh bay va giai thich trong Bao cao tai chinh tong hqp; • Lap Bao cao tai chinh tang hop tren ccr ser hoat dOng lien tvc trir trung hqp kitting the cho rang
Cong ty se tip tpc boat d6ng lien tvc; • Thiet lap va thkrc hi8n 118 thong kiem soat n6i b0 mot each hint hi8.11 nham han the Hit ro c6 sai sot
trong yeu do gian Ian hoac nham Ian trong vi0c lap va trinh bay Bao cao tai chinh tang hqp.
Ban Tang Giam doc dam bao cac so ke toan thich hop &roc ltru gift day dii a ,phan anh tinh hinh tai chinh cua Cong ty mCrc d6 chinh xac hqp 19 tai bAt kSt thCri diem nao va cac s6 sach ke toan tuan thii che d6 k8 toan ap dung. Ban Tang Giam doc cang chju trach nhi8rn quan 19 cac tai san cua Cong ty va do do da thirc hiOn cac bin phap thich hop de ngan chin va Oat hi8n cac hinh vi gian lan va cac vi pham khac.
Ban Tang Gam doc cam ket da tuan thu cac you cau neu tren trong viOc lap Bao cao tai chinh tang hop.
Phe duyOt Bao cao tai chinh Ban Tong Giam doc phe duy8t Bao cao tai chinh tong hop dinh kern. Bao cao tai chinh tong hop da phan anh trung thi,rc va hop 19 tinh hinh tai chinh cua COng ty tai thCri diem ngay 31 thing 12 nam 2017, ding nhu ket qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien t8 cho nam tai chinh ket th6c ding ngay, phu hop vii cac Chuan mkrc Ke toan Vi8t Nam, Che d6 Ke toan doanh nghi0 Vi8t Nam va cac quy dinh phap 19 có lien quan den vie.c lap va trinh bay Bao cao tai chinh tong hop.
Phan Sy Kien Tong Giam (lac
Ngay 26 thang 3 nam 2018
•
•
•
•
it
it
S
'411)'4BAKER TILLY A&_C CONG TY TNHH KIEM TOAN VA TV VAN A&C A&C AUDITING AND CONSULTING CO., LTD.
Headquarters
Branch in Ha Noi
Branch in Nha Trang
Branch in Can Tho
www.a-c.com.vn
: 02 Tniong Son St., Tan Binh Dist, Ho Chi Minh City Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970
: 40 Giang Vo St., Dong Da Dist., Ha Noi City
: Lot STH 06A.01, Le Hong Phong II Urban Area, Phuoc Hai Ward, Nha Trang City
: 15-13 Vo Nguyen Giap St., Can Tho City
SO: 2.0287/18/TC-AC
BAO CAO KIEM TOAN DOC 14.P
Kinh Efri: CAC CO BONG, HO! BONG QUAN TRI, VA BAN TONG GIAM DOC CONG TY CO PHAN INCH 'VV KY THUAT VIEN THONG
111 Chung toi da kiem toan Bao cao tai chinh tong hop kern theo cfla Cong ty Co phan Djch vu Ky thuat ■ Vien thou (sau day goi tat la "Cong ty"), duce lap ngay 26 thing 3 nam 2018, tir trong 07 den trang
39, bao gom Bang can di ke toan tong hcp tai ngay 31 than 12 nam 2017, Bao cao ket qui hoat d6ng kinh doanh king hap, Bap cao hru chuyen tien to tong hcp cho nam tai chinh ket thiic ding ngay va Ban thuyet minh Bao cao tai chinh tong hop.
Trach nhi?rn ciia Ban TOng Giam clOc Ban T6ng Giam d6c chiu trach nhiem ve viec lap va trinh bay trung thuc va hop IS, Bao cao tai chinh tong hop cim Cong ty theo cac Chuan muc Ke toan Viet Nam, Che d'6 Ke toan doanh nghiep Viet Nam NIA cac quy dinh phap IS co lien quan den viec lap va trinh bay Bao cao tai chinh tong hog gifra nien d6 va chju trach nhiem ve kiem soat n6i b6 ma Ban Tong Gam d6c xac dinh la can thiet de dam, bao cho viec lap va trinh bay Bao cao tai chinh tong hap khong c6 sai sot trong yeu do gian hoac nham lan.
111 Trach nhi?rn cna Kim toan vien Trach nhiem cua chiing toi la dua ray kien ve Bao cao tai chinh tong hop dua tren ket qua dm cuOc kiem toan., Chung toi di tien hanh kiem toan theo cac Chuan muc Kiem Wan Viet Nam. Cac chuan muc nay yeu cau chang Vol tuan thu chuan muc va cac quy dinh ve dao dire nghe nghiep, lap ke hoach va dive hien cu6c kiem toan de dat duct su dam bao hop IS, ye viec lieu Bao cao tai chinh tong hop cua Cong ty co can sai sot tong you hay khong.
Cong viec kiem toan bao g6m thuc hien cac thu nham thu thap cac bang chUng kiem toan cac s6 lieu va thuyet minh ten Bao cao chinh tong hap. Cac thii We kiem Wan duct lua chon dua tren xet down cua kiern toan vien, bao gom dinh gia rui ro c6 sai sot trong yeu trong Bao cao tai chinh tong hop do gian Ian hoac nham Ian. Khi time hien dinh gia cac rui ro nay, kiem toan,vien da xem xet kiem sok n6i b6 Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh tong hop trung thuc, hop ly nham thiet ke cac thu tut kiem toan phi' hop tinh hinh thuc te, tuy nhien khong nham muc dich dua ray kien ye hieu qua dm kiem soft nqi b6 cua Cong ty. C6ng viec kiem toan ding bao gom dinh gia tinh thich hop dm cac chinh sach ke toan dugc ap dung va tinh hop ly cua cac trot tinh ke toan ena Ban T6ng Giam doe cOng nhu dinh gia viec trinh bay tong the Bao cao tai chinh tong hop.
Chang toi tin Wang rang cac bang chting kiem toan ma chimg toi da thu thap &rot la day du va thich hap lam ca so cho y kien kiem wan ngoai trir cua chi:mg toi.
Adlig An ondepAndert rnenber n1
BAKER TILLY INTERNATIONAL
5
0
NM
T
N
CIO 11 •'1' t" j
CHI Ca NG Ty
TRACK NHOAH11
TUAN VA Li VAN A&
TAI HA
BAO CAO KIEM TOAN (tiep theo)
Ca so• eiia y kien kiem Wan ngogi trir Chi nhanh Cong ty tai thanh ph6 H6 Chi Minh ("Chi nhanh") da Oil the ngay 26 thang 3 nam 2013, tuy nhien, so ligu lien quan den tai san, cac khoan nq phai thu, nq phai tra dm Chi nhanh van duqc cang hqp va the hi0 ten Bao cao tai chinh tong hqp cho nam tai chinh IC& thuc ngay 31 thing 12 nam 2017 cua toan Cong ty, cu the:
Khofin muc Thuyet minh SO cuOi ram SO diu nam Phai thu khach hang V.3 1.277.165.908 1.277.165.908 Phai thu khfic V.5 12.753.473.404 12.753.473.404 Hang ton kho V.8 1.327.799.572 1.327.799.572 Tai san khac 177.418.736 177.418.736 COng 15.535.857.620 15.535.857.620
Phai tra ngoai ban V.13 2.807.326.139 2.807.326.139 Chi phi phai tra V.16 6.253.418.069 6.253.418.069 Phai tra khac V.18a 1.990.198.309 1.990.198.309 ging 11.050.942.517 11.050.942.517
Cong ty chtra thuc hiirn ra soat, d6i chieu cac so co lien quan dm Chi nhanh a xac dinh va ghi nhan pha hap gia tri tai san, nq phai thu c6 the thu hOi va nghla vu nq phai tra, cling nhu danh gia va ghi nhan cac khoan ton that tai san (neu co). Chang toi khong the thu thap duac day du bang chimg kiem toan thich hqp a danh gia anh Inning cua cac van a neu tren den bao cao tai chinh tong hqp dm C8ng ty cho nam tai chinh ket thitc ngay 31 thang 12 Min 2017.
Y kien kiem toan ngoai trir Theo y Men dm cluing toi, ngoai trir anh twang dm van a neu tai doan "Ca ser cua y kien kiem total ngoai trir", Bao cao tai chinh tong hqp da phan anh trung thuc va hap 15,, tren cac khia canh tang yeu tinh hinh tai chinh cua Cong ty Cong ty CO phan Dich vu Ky thuat Vien thong tai ngay 31 thang 12 nam 2017, ding nhu ket qua boat d'ang kinh doanh va tinh hinh Itru chuyen tien t‘ cho nam tai chinh ket thuc ding ngay, pho hop vai cac Chuan muc Ke toan V* Nam, Che da Ke toan doanh nghi0 Viet Nam va cac quy dinh phap ly có lien quan den vigc lap va trinh bay Bac) cao tai chinh tong hap.
Cling ty TNHH Kiem than va Tu. vim A&C
HAN
Pham Quang Huy - Pho Gum doc VII Minh Khoi - Kim town vien So Giay CNDICHN kiem wan: 1409-2018-008-1 Si Giay CNDKHN kiem town: 2897-2014-708-1
Ha Nai, ngay 27 thang 3 ram 2018
6
U
CONG TY CO PHAN DICH VU THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 VIrcmg Thira Vu, phtrOng Khucrng Trung, quan Thanh Xuan, thanh ph6 HANOI
BAO CAO TAI CHINH. TONG HOP Cho nam tai chinh kgt thtic ngay 31 thang 12 nam 2017
BANG CAN 001 KE TOAN TONG HOP Tai ngay 31 tilting 12 nam 2017
Dan vi tinh: VND
Ma Thuyet TA! SAN so minh SO cuOi nam Si du nam
A - TAI SAN NGAN HAN 100 185.203.366.392 118.929.683.025
I. Tien va cac khan Wang (Wang fief' 110 V.1 5.567.358.246 5.262.830.335
1. Tien 111 5.567.358.246 5.262.830.335
2. Cac khoan tuang ducmg tien 112
IL Dfiu to tai chinh ngin 114n 120 I. Chang khoan kinh doanh 121
2. Dv phong giam gia chting khoan kinh doanh 122 3. DAu to nam giu dgn ngay dao han 123
III. Cfic khofin phai thu ngin h9n 130 160.355.949.358 95.894.144.968 ' 1. Phai thu ngan han oh khach hang 131 V.3 115.987.566.653 61.900.578.976
2. Tra tnrac cho ngtrOi ban ngan han 132 V.4 1.435.241.969 907.271.387
3. Phai thu n6i b6 ngan hp 133
4. Phai thu theo tin do k6 hoach hop &zing xay dung 134 5. Phai thu vg cho vay ngan han 135 6. Phai thu ngin han khac 136 V.5a 48.525.102.114 38.195.169.859 7. Dv phOng phai thu ngin han khO &Pi 137 V.6 (5.728.129.179) (5.245.043.055) 8. Tai san thigu ch6 xir IS, 139 V.7 136.167.801 136.167.801
IV. Hang ton kho 140 18.499.806.301 16.763.461.541 1. Hang ton kho 141 V.8 19.839.860.439 17.641.088.912 2. Du phong giam gia hang din kho 149 V.8 (1.340.054.138) (877.627.371)
V. Thi san ngin han khac 150 780.252.487 1.009.246.181 1. Chi phi tra tnrerc ngin han 151 V.9a 195.817.171 83.074.406 • 2. Thug gia tri gia tang duqc khAu trir 152 7.779.426 349.515.885 3. Thug va cac khoan khac phai thu Nha nu& 153 V.15 576.655.890 576.655.890 4. Giao dich mua ban Iai trai phigu Chinh phai 154 - 5 Tai san ngan han khac 155 - x
2
7 Boo coo nay phai &gm dpc cimg vai Ban thuyk minh Boo coo tai chinh tong hop
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C phO Wang Thira Vu, phtrang Khthang Trung, quAn Thanh Xuan, thanh ph6 HA Nei
BAO CAO TAI CHINH TONG HOP
Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2017
Bing can dOi ke toan tong hop (tiep theo)
TAI SAN Ma
A SO
Thuyet m inh SO cuoi nam SO dau nam
B - TAI SAN DAI HAN 200 59.023.147.522 61.168.812.140
I. Cic khoin phai thu dai h9n 210 124.077.242 124.077.242 1. Phai thu dai han cfia khach hang 211 2. Tra truck cho ngtrai ban dai han 212 3. VOn kinh doanh a dan vi trirc thuec 213 4. Phai thu Wei be dai han 214 5. Phai thu ve cho vay dai hap 215 6. Phai thu dai han khac 216 V.5b 124.077.242 124.077.242 7. Du phong phai thu dai han kh6 doi 219
II. TM san c6 dinh 220 26.300.672.243 28.214.612.292 1. Tai san c6 dinh hinh 221 V.10 6.274.184.425 8.179.124.474
Nguyen gia 222 46.775.063.673 46.696.463.673 Gia tri hao mon lay a 223 (40.500.8 79.248) (38.51 7.339.199)
2. Tai san c6 dinh thus tai chinh 224 Nguyen gici 225 Gici trj hao mon lily ke 226
3. Tai san co dinh vo hinh 227 V.11 20.026.487.818 20.035.487.818 Nguyen gici 228 20.199.237.818 20.199.237.818 • Gici trj hao mon lay Id 229 (172.750.000) (163.750.000)
III. BAt dOng san (tau ttr 230 Nguyen gia 231 Gia tri hao mon luy ke 232
IV. TM sin do• dung dal hgn 240 1.054.313.636 1.054.313.636 1. Chi phi san xuAt, kinh doanh de dang dai han 241 2. Chi phi xay dkrng ca ban de dang 242 V.12 1.054.313.636 1.054.313.636
V. Dan ttr tai chinh dai hang 250 V.2 30.400.000.000 30.400.000.000 1. DAu tit vao cong ty con 251 15.300.000.000 15.300.000.000 2. DAu ttr vao cong ty lien doanh, lien ket 252 14.140.000.000 14.140.000.000 40
3. DAu ttr goop von vao dan vi khac 253 5.890.000.000 5.890.000.000 4. Du plus:mg dAu ttr tai chinh dai han 254 (4.930.000.000) (4.930.000.000)
Tf 5. DAu ttr nam giCr den ngay dao han 255
VI. Tai san dai han khfic 260 1.144.084.401 1.375.808.970 1. Chi phi tra trtrac dai han 261 V.9b 1.144.084.401 1.375.808.970 2. Tai san thus thu nhAp hoAn loi 262 3. Thiet bi, vat ttr, phu tong thay the dai han 263 4. Tai san dai han khac 268
TONG CONG TAI SAN 270 244.226.513.914 180.098.495.165
Belo cao ray phai dove d9c cimg v&i Ban thuyit minh Belo ccio Uzi chinh idng h9p 8
CONG TY CO PHAN DICH In) 6 THUAT VAN THONG Dia chi: S6 4A, 4B, 4C 016 Vuang Thira Vu, phuomg Khucmg Trung, quan Thanh Xuan, thanh phg Ha Ni5i
BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thuc ngay 31 thong 12 nam 2017 Bang can (lei Ice toil) ten hop (tiep theo)
NGUON VON Ma so
Thuyet minh SO cuOi nam SO du nam
C - Ncl PHAI TRA 300 162.038.847.002 93.693.044.056
I. Ncy ngin han 310 160.835.520.296 91.947.474.113
ill 1. Phai tra ngutri ban ngin hp 311 V.13 75.600.115.493 24.020.753.138
2. Ngutri mua tra tien trarc ngin han 312 V.14 1.613.690.427 9.258.196.413
3. Thug va cac khoan phai nr:ip Nha nuac 313 V.15 4.325.832.098 935.912.337 4. Phai tra ngutri lao dOng 314 351.763.785 5. Chi phi phai tra ngan han 315 V.16 8.271.920.850 9.467.933.258 6. Phai tra nOi be) ngan han 316 7. Phai tra theo tien dC) ke hooch INT ding xay cigng 317 8. Doanh thu chua thgc hien ngin han 318 125.454.545 9. Phai tra ngan han khac 319 V.17a 26.270.898.690 24.943.267.861 10. Vay va ncr thue tai chinh ngan han 320 V.18a 44.753.062.738 22.844.192.776 11. Du phong phai tra ngin han 321 - 12. Quy khen thuomg, phirc lqi 322
13. Quy binh on gia 323 14. Giao djch mua ban lai till phieu Chinh phis 324
II. NT dal han 330 1.203.326.706 1.745.569.943 1. Phai tra ngubi ban dai han 331 2. Ngutri mua tra tien truac dai han 332 3. Chi phi phai tra dai han 333 4. Phai tra nt)i b.() ve vein kinh doanh 334 5. Phai tra nQi bt) dai han 335 6. Doanh thu chua thgc hien dai han 336 7. Phai tra dai han khac 337 V.17b 220.000.000 220.000.000 8. Vay va ncr thue tai chinh dai han 338 V.18b 983.326.706 1.525.569.943 9. Trai phieu chuyen d6i 339 10. Co phieu uu dai 340 11. Thue thu nhap hoar lai phai tra 341 12. Dkr phong phai tra dal han 342 13. Quy phat then khoa h9c va cong nghe 343
R
BOP clip nay phdri chiqc dpc cimg v&i Bim thuyit minh Bhp coo tai chinh tong hpp
9
a
Lap, ngay 26 thing 3 nam 2018
Ke togn truimg
Trap Trung Hi u Phan S5 Kien
CONG TY Co PHAN INCH VU IC? THUAT VIEN THONG Dia chi: SO 4A, 4B, 4C ph6 Vtrcmg Thira Vu, phtrang Khtrang Trung, quan Thanh Xuan, thanh ph6 Ha NOi
BAO CAO TA1 CHINH TONG HOP Cho !tam tai chinh IC& thtic ngay 31 thing 12 nam 2017 Bang can dot ke toan tong hop (titp theo)
D -
NGUON VON
NGUON VON CHU SO HU'U
Ma so
400
Thuyet minh So cuOi nam SO du nam
82.187.666.912 86.405.451.109
I. Von chit so' him 410 V.19 82.187.666.912 86.405.451.109 1. V6n gop dm chit so. hlu 411 48.000.000.000 48.000.000.000
Co phiAu pha thong có quyAn biAu quyAt 411a 48.000.000.000 48.000.000.000 Ca phiAu tru dai 411 b -
2. Thing du von co phan 412 32.663.796.276 49.699.560.000 3. Quytn ch9n chuytn d6i trai phitu 413 4. VOn khac cua chit set hau 414 5. CO phidu quy 415
6. Chenh lech Clanh gia lai tai san 416
7. Chenh itch tS, gia h6i dodi 417 8. Quy dau to phat tritn 418 100.057.499 5.705.040.749 9. Quy WO tro sap xetp doanh nghidp 419 - 10. Quy khac thuOc von chit so hau 420 36.614.084 36.614.084 11. Lqi nhuan sau thud chtra phan ph6i 421 1.387.199.053 (17.035.763.724)
LNST cf.= phan phai lily kA dern cuai nam try& 421a (489.888.000) (17.550.923.412) LNST chua phan phai nam nay 421 b 1.877.087.053
12. Ngutin von dau to xay dtmg co ban 422 -
II. Ngulm kinh phi va quy khic 430 1. Nguiin kinh phi 431 2. Ngulin kinh phi da hinh thanh tai san co dinh 432
TONG CONG NGUON VON 440 244.226.513.914 180.098.495.165
Ngtroi lap bieu
Son Hting Son
• Boo coo nay phari dupe doc cling vai Ban thuyit minh Boo ccio tai chinh tong hop
10
•
Nguiri lap bieu
CONG TY Co PHAN DICH VU KY THUAT WEN THONG Dia chi: S6 4A, 4B, 4C 06 Vucmg Thira Vu, phtrang Khuang Trung, (wan Thanh Xuan, thanh phi; Ha N6i
BAO CAO TAI CHiNH TONG HOP
Cho nam tai chinh k6t thfic ngay 31 thang 12 nam 2017
BAO CAO KET QUA HOAT BONG KINH DOANH TONG HOP Nam 2017
CHI TIEU Ma A
Thuyet minh Nam nay
Dan vi tinh: VND
Nam tru6•c
1. Doanh thu ban hang va cung cap dich vv 01 VI.1 203.110.691.968 96.394.704.024
2. Cac khan glum trir doanh thu 02
3. Doanh thu thuAn vt ban hang va cung cap dich vu 10 203.110.691.968 96.394.704.024
4. Gia vin hang ban 11 VI.2 182.967.554.083 - 81.872.120.308
5. LQi nhua'n gOp ve ban hang va cung cap dich vu 20 20.143.137.885 14.522.583.716
6. Doanh thu hot ding tai chinh 21 VI.3 471.385.812 192.805.812
7. Chi phi tai chinh 22 V1.4 3.562.982.551 5.331.612.125 Trong do: chi phi Mi. vay 23 3.365.977.368 618.119.921
8. Chi phi ban hang 25 VI.5 3.537.364.559 1.798.916.213
9. Chi phi quart 19 doanh nghiep 26 VI.6 12.025.979.121 6.844.617.266
10. LTi nhua'n thuAn tir hot dOng kinh doanh 30 1.488.197.466 740.243.924
11. Thu nh4p khic 31 VI.7 473.874.760 507.973.800
12. Chi phi khac 32 VI.8 84.985.173 266.257.090
13. IAA nhuOn khic 40 388.889.587 241.716.710
14. Tiing IQi nhuOn ke tan trtr6c thud 50 1.877.087.053 / 981.960.633
15. Chi phi thud thu nhOp doanh nghiep hien hhnh 51 V.15
16. Chi phi thud thu nhap doanh nghiep hoan loi 52
17. LQi nhuOn sau thud thu nhfip doanh nghiep 60 1.877.087.053 981.960.633
18. Lai co• ban teen co phieu 70 VI.9
19. Lai suy gram tren co phieu 71 VI.9
Ke tan tru6•ng
San filing Soli TrAn Trung Hieu
Lap, ngay 26 than 3 ram 2018
Phan Sy Kien
Rio cdo nay phdi dux dpc cung vat Ban thuyit minh Boo cat, ten chinh tong kip
11
CONG TY CO PHAN INCH VU 1(1% THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vuong Thira Vu, phutmg Khuang Trung, quart Thanh Xuan, thanh ph6 Ha NOi
BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2017
BAO CAO LUt CHUYEN TIEN TE TONG HOP (Theo phiwng phi') gian tiep)
Nam 2017
CHI TIEU
I. Ltru chuyen teen tir boat dt,Ing kinh doanh
I. Lvi nhup trade thui 2. Di'du chinh cho cac khan:
Ma so
01
Thuyet minh Nam nay
Don vi tinh: VND
Nam trtrerc
1.877.087.053 981.960.633
Khau hao tai san c6 dinh va bat dOng san dau to 02 1.992.540.049 1.616.309.173 Cac khoan dir ph6ng 03 945.512.891 / 5.628.294.828 Lai, 18 chenh lech tjf gia h6i dodi do danh gia lai cac khoan muc tien to c6 g6c ngoai to 04 VI.4 6.437.196 (11.650.346) Ldi, 18 tir hoat dOng dau tu 05 VI.3 (459.000.000) / (647.542.727) Chi phi lai vay 06 VI.4 3.365.977.368 618.119.921
- Cac khoan dieu chinh khac 07 3. LO nhu"O'n ter hogt dOng kinh doanh
trade thay dji von hzu demg 08 7. 728.554.557 8.185.491.483 Tang, giam cac khoan phai thu 09 (62.062.398.490) (13.637.893.907) Tang, giam hang ton kho 10 (2.198.771.527) (4.363.074.223) Tang, giam cac khoan phai tra 11 46.482.851.025 1.494.475.988 Tang, giam chi phi tra truac 12 118.981.804 (135.919.354) Tang, giam thing khoan kinh doanh 13 Tien lAi vay da tra 14 (3.365.977.368) (702.383.786) Thue thu nhap doanh nghiep dA nOp 15 Tien thu khic tir hoat Ong kinh doanh 16 1.540.905.050 Tien chi khac cho hoat Ong kinh doanh 17 (7.686.738.815) (3.833.254.050)
Law chuyin lien thud,: tir hogt d'Ong kinh doanh 20 (20.983.498.814) (11.451.652.799)
IL Ltru chuyen tien tir host dOng dau fir
1. Tien chi de mua sam, xay chrng tai san c6 dinh va cac tai san dai han Id&
2. Tien thu tir thanh 1y, nhucmg ban tai san c6 dinh va 21 (78.600.000) (3.923.460.823)
r. cac tai san dai han khac 22 474.742.727
3. Tien chi cho vay, mua cac ding c nq cua don vi khac 23
4. Tien thu h6i cho vay, ban lai cac cong cv ncr cua don vi khac 24
5. Tien chi dau tu g6p von vao don vi khac 25 6. Tien thu h6i dau to gop von vao don vi khac 26 7. Tien thu !di cho vay, co tirc va lqi nhudn duqc chia 27 172.800.000
Lau chuy& tien thuJn ter hogt dOng da'u to 30 (78.600.000) (3.275.918.096)
Bao ccio nay phai dupc clpc ding ven Ban thuyit mini; Bcio cello tai chink tong hpp 12
Ill
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: 86 4A, 4B, 4C ph6 Vuang Third Vu, phutrng Khucmg Trung, qu'dn Thanh Xuan, thanh ph6 Ha N6i
BAO CAO TAI CHINH TONG HOP
Cho !tam tai chinh ket thuc ngay 31 thang 12 nam 2017
Bdo cao l ru chuyen tien te ding hop (tiep theo)
CHI TIEU
III. Ltru chuyen den tir hoat deng tai chinh
1. Tien thu tir phat hanh co phieu, nhen von gap dm
Ma so
Thuyet minh Nam nay Nam trtrOc
chit so hthi 31 2. Tien tra lai von gap cho cac cha soy tau, mua lai
c6 phieu cua doanh nghi'ep (la phat hanh 32 3. Tien thu tir di vay 33 V.18 119.552.656.838 29.863.590.330 4. Tien tra no' g6c vay 34 V.18 (98.186.030.113) (13.924.204.691) 5. Tien tra ncr g6c thue tai chinh 35 6. Co tic, loi nhudn cla tra cho chit ser hiru 36
Lim chuyen tien thutin tic hog ding tai chinh 40 21.366.626.725 15.939.385.639
Ltru chuyen tien than trong nam 50 304.527.911 1.211.814.744
Tien va drang throng den (ILI am 60 V.1 5.262.830.335 4.050.955.331
Anh htrang cua thay d6i tS, gidh6i doai quy cl6i ngoai to 61 - 60.260
Tien va ttro'ng throng tien cutii nam 70 V.1 5.567.358.246 5.262.830.335
Lip, ngay 26 thang 3 nam 2018
TOng Giam dOc
'k- --:-C615 0NiG334Ty;7.9 CO' PHAN
D!CH V1) KY TH
THO
4* *5-A N • Phan Sy Kien
Ke tofin tru*ng
Son Hong Son Tran Trung Hien
Bcio ccio nay phcii dupe elqc cling v&i Ban thuyil minh Bcio ccio tea chinh icing hqp 13
CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dja chi: Se 4A, 4B, 4C pile Vtrang Thira VD, pluremg Khuang Trung, quan Thanh Xuan, TP Ha Nei. BAO CAO TAI CHiNH TONG HOP Cho nam tai chinh ket thric ngay 31 thing 12 nam 2017
BAN THUYET MINH BAO CAO TAI CHiNH TONG HOT Cho dam tai chinh ket tit& ngay 31 thing 12 nam 2017
I. Di:LC DIEM HO4CT BONG
1. Hinh thtirc str hiru von Cong ty Co phAn Dich vu icy thuat Vien thong (sau day pi tat IA "Cong ty") la Cong ty Co phAn.
2. Linh vuc kinh doanh Linh vvc kinh doanh cua Cong ty la xay clung va lap dat.
3. Nganh nghe kinh doanh Hoat deng kinh doanh chinh cua Cong ty la: - Xay dung cong trinh ky thuat dan dung khac. - Lap dat may moe va thiet bi ding nghiep. - Cho thue may moo, thiet bi burr chinh vin thong, dien, dien tit, tin hoc.
4. Chu kk sin xuat, kinh doanh thOng thiroug Chu kj, san xuat kinh doanh thOng thu6ng cua Cong ty khong qua 12 thing.
5. Ciu true Cling ty Cong ty con Cong ty chi du to vao cong ty con la Cong ty Co phan Cong nghe HTSV Viet Nam (ten goi Cong ty Co phAn Huawei — TST Viet Nam) c6 try so. chinh tai 164 Nguygn Van Cir, phuon B6 De, quan Long Bien, thanh ph6 Ha Nei. boat Ong kinh doanh chinh cua cong ty con nay la san xuat cac loai scri cap quang, san xuat va kinh doanh cac loai phi kien thiet bi &Ong be kern theo cac loai cap quang, cac thiet bi vat fir, nguyen lieu chuyen nganh vien thong, truyen hinh, cong nghe thong tin, dien tir tin hoc dan ding, cong nghi'ep va dieu khien to Ong. Tai ngay ket thiic nam tai chinh, le von gop cria Cong ty tai cong ty con la 50,54%, tS, le quyen bieu quyet va tj, le lqi ich tircmg throng v6i tj, le von Op.
Mfg ty lien doanh, lien kit C8ng ty chi dAu to vao Cong ty CO phAn Cap quang Viet Nam Vina — OFC c6 try sa chinh tai Dec Van, Yen Vien, Gia Lam, Ha Nei. Hoat Ong kinh doanh chinh cua cong ty lien ket nay la san xuat thiet bi dien va dich vv do kiem cap quang. Tai ngay.ket thac nam tai chinh, tj, le vn gop dm Cong ty tai cong ty ket nay la 25%, tjr le quyen bieu quyet va tj, le phAn ser hitu tucrng duang vei tS, le von g6p.
Ctic don vj &tic thu:oc khong cd to each phdp nhiin hack town phi thujic Ten dcm vi Chi nhanh Cong ty Co phAn Djch vu icy thuat vien thong tai Thanh ph6 Da Nang Chi nhanh Cong ty Co phAn Djch vv Ky thuat Vigil thong tai Thanh phe CAn Thos Chi nhanh Cong ty CO phAn Djch vv Ky thuat Vigil thong — Xi nghiep Bao duErng —Do kiem Chi nhanh Cong ty Co phAn Djch vu Ky thuat viZti thong — Xi nghi'ep Xay lip se 1 Chi nhanh Cong ty Co phAn Djch vv icy
Dia chi 657 — TrAn Cao Van, phuirng Thanh Khe Dong, quart '$3. Thanh Khe, thanh 016 DA Nang, Viet Nam 42 Quang Trung, khu do thi Phu An, phtrerng Phir Thir, quan Cai Rang, thanh ph6 CAn The, Viet Nam S6 164 06 Nguygn Van Cir, phirCrng B6 De, quail Long Bien, thanh phe Ha Nei, Viet Nam
S6 4A, 4B, 4C ph6 Vircrng Thira Vu, plurerng Khuong Trung, quan Thanh Xuan, thanh ph6 Ha Nei, Viet Nam
196/3 Ceng HOa, phuang 12, quan Tan Binh, thinh ph6
14 Ban :buy& mink nay la mOt b0 plkin hqp thanh vd phai cluqc dqc cling vat &la coo tai chinh tong hqp
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vuang Thira Vu, phuerng Khuang Trung, quan Thanh Xuan, TP Ha NOi. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh kAt thlic ngay 31 thang 12 ram 2017 Ban thuyet minh Bao cao tai chinh tong hop (tiep theo)
Ten don vi Dia chi thuat Vier' thong tai Thanh ph8 H6 Chi HO Chi Minh, Viet Nam Minh (da giai the ngay 26/3/2013)
6. Tuyen hi; ve kha nang so sinh thong tin tren Bio cao tai chinh Cac s6 lieu tuong img cua nam tnrac so sanh &roc vbi s6 lieu dm nam nay.
7. Nhan vien Tai ngay ket thiic nam tai chinh Cong ty co 129 nhan vien dang lam viOc (siS dAu nam la 143 nhan vien).
II. NAM TAI CHINH, DON VI TIEN TE STY DUNG TRONG KE TOAN
1. Nam tai chinh Nam tai chinh cua Cong ty bit Au tir ngay 01 thing 01 va ket thuc vao ngay 31 thing 12 hang nam.
2. Don vi tien tg sir dung trong ke loan s Don vi tien to sir dung trong toan la Dong Viet Nam (VND) do phin lern cac nghiep vu duot thuc hien bang don vi tien to VND.
HI. CHUAN MIX VA CHE DO KE TOAN AP DUNG
1. Che dq ke toan ap dung COng ty ap dung cac Chuan muc Ke toan Viet Nam, Che dO Kt toan doanh nghiep Viet Nam duct ban hanh theo Thong to s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac thong to huang din dive hien chuan muc ke toan ciia 13'6 Tai chinh trong viec lap va trinh bay Bao cao tai chinh tong hqp.
2. Tuyin bo ve vi?c tan thfi chuan mire ke toan va the do ke toan Ban Tong Giam d'Oc dam bao da tuan thti yeu cau cua cac Chuin muc Ke than Viet Nam, Che dO Ke toan doanh nghiep Viet Nam &roc ban hanh theo Th6ng to s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 ciing nhu cac thOng to htrang dan thuc hien chuan muc ke toan ciia BO Tai chinh trong vi'ec lap va trinh bay Bao cao tai chinh tong hqp.
IV. CAC CHINH SACH KE TOAN AP DUNG
1. Co so' lap Bao cao tai chinh Bao cao tai chinh &rot lap tren co ser ke toan d6n tich (trir cac thOng tin lien quan den cac luting tien).
Cac don vi tiirc thuOc hinh thanh b6 may ke toan rieng, hach toan phu thu6c. Bao cao tai chinh tong hqp cua toan Cong ty &roc lap teen co so tong hqp Bao cao tai chinh cua cac don vi true thu6c. Doanh thu va so du girra cac don vi truc thuOc duce loai trir khi lap Bao cao tai chinh tong hop.
Ban thuydt minh nay Id mOt by pi:4n hqp thimh va phtii cluvc Gpc cling voi Boo cao tin chinh tong hop 15
•
•
CONG TY Co PHAN DICH VU KY THUAT VAN THONG Dja chi: s6 4A, 4B, 4C ph6 Vtrang Thira va, phuang Khtrang Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao car) tai chinh tong hop (tiep theo)
2. Cfic giao dich bang ngoai to A •
Cac giao dich phat sinh bang ngoai dtrqc chuyen doi theo tj, gia tai ngay Oat sinh giao djch. So du cac khoan muc Wen to c6 goc ngoai to tai ngay ket thirc nam tai chinh duct quy doi theo tj, gia tai ngay nay.
Chenh lech tj, gia phat sinh trong nam tit cac giao dich bang ngoai to &roc ghi nhan vao doanh thu hoat dOng tai chinh hoac chi phi tai chinh. Chenh tech tj, gia do danh gia lai cac khoan muc tien te c6 goc ngoai to tai ngay ket th0c nam tai chinh sau khi b i tit chenh lech tang va chenh lech giam duorc ghi nhan vao doanh thu hoat dOng tai chinh hoac chi phi tai chinh.
TS, gia sir dung de quy dOi cac giao djch phat sinh bang ngoai te la tj, gia giao dich thtrc to tai thai diem phat sinh giao dich. TS, gia giao dich thuc te doi vai cac giao dich bang ngoai to &rot xac dinh ritur sau: • D6i v6i nq phai thu: tj, gia mua ngoai to cua ngan hang thuang mai nai Cong ty chi dinh khach
hang thanh than tai thdri diem giao djch phat sinh. • Doi vai nq phai tra: tS, gia ban ngoai to cira ngan hang throng mai nai Cong ty du kien giao
dich tai thol diem giao dich phat sinh.
TS, gia sir dung a danh gia lai s6 du cac khoan muc tien te CO g6c ngoai to tai ngay ket thirc nam tai chinh dtrqc xac dinh theo nguyen tac sau: • D6i vai cac khoan ngoai to giri ngan hang: tj, gia mua ngoai to cua ngan hang nai Cong ty
tai khoan ngoai te. • D6i vai cac khan muc fief] to c6 g6c ngoai to dtrqc phan loai la tai san khic: tj, gia mua ngoai
te cua Ngan hang TMCP Quan dOi (Ngan hang C6ng ty thiRmg xuyen co giao djch). • D6i vai cac khoan muc tien to c6 g6c ngoai to duce phan loai la nq phai tra: tS, gia ban ngoai to
cua Ngan hang TMCP Quan dOi (Ngan hang Cong ty thuang xuyen c6 giao dich).
3. Tien va cac khofin ttrcrng throng tien Tien bao g6m tien mat va tien giri ngan hang kitting kj, han. Cac khoan ttran4 &rang tien la cac khoan dau tu ngan han c6 thdri han thu hoi khong qua 3 thing k8 tir ngay dau ttr, c6 kha nang chuyen doi de.dang thanh mot luring flan xac dinh va khong co ro trong viec chuyen doi thanh tien tai thai diem bao cao.
4. Cac khofin clan ttr tai chinh Cac khoiin deist tu• vao cong ty con, cong ty lien doanh, lien kit Cling ty con Cong ty con la doanh nghiep chju su kiem scat cua Cong ty. Viec kiem soot dat duqc khi Cong ty co kha nang kiem soar cac chinh sach tai chinh va hoat dOng cua doanh nghiep nhan dau to nham thu ducc Iqi ich kinh te tir cac hoat dOng cua doanh nghiep 46.
Cong ty lien kit Cling ty lien ket la doanh nghiep ma Cong ty c6 anh htro.ng dang ke nhung khong c6 guyen kiem soot 401 vai cac chinh sach tai chinh va hog dOng. Anh htro-ng ding ke the hien & quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hoat dOng cua doanh nghiep nhan dau to nhung khong kiem soot cac chinh sach nay.
Ghi nhOn ban dclu Cac khoin Tau tr vao cong ty con, cong ty lien doanh, lien ket dtrot ghi nhan ban &au theo gia g6c, bao gom gia mua hoac khoan gop von cong cac chi phi lien quan tivc tiep den viec dau tu. Tnr6ng hop dau to bang tai san phi tien te, gia phi khoin dau to dtrot ghi nhan theo gia tri hqp 1j, cua tai san phi tien to tai thdri diem phat sinh.
Ban thuyk minh nay !a mgt b(5 phcin hqp thanh va phai dupe dqc cung vd'i Boo cdo tai chinh king hqp 16
a
CONG TY CO PHAN DICH VU KS' THUAT VIEN THONG Dia chi: s6 4A, 4B, 4C ph6 Vuang Thira Vu, phugng Khuang Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thic ngay 31 thang 12 nam 2017 Ban thuyet minh Bito cao tai chinh tang hqp (tiep theo)
Co tire va Igi nhuan cua cac kj/ trtrac khi khoan dau ttr dugc mua dugc hach toan &In gia tri cua chinh khoan dau to do. CO tirc va lqi nhuan cua cac ky sau khi khoan dau to dugc mua dugc ghi nhan doanh thu. Co tirc dugc nhan bang co phieu chi dugc theo doi s6 ltrqng co phieu tang them, khong ghi nhan gia tri co6 phieu nhan dugc.
Die phong tdn theit cho cac khoan dau tit veto cong ty con va cong ty lien doanh, lien kEt Dkr phong t6n that cho cac khoan dau to vao cong ty con, cong ty lien doanh, lien ket dugc trich lap khi cling ty con, cong ty lien doanh, lien ket bj 10 vai mirc trich lap ,bang ch'enh tech girra von g6p thvc to cac ben tai cong ty con, cong ty lien doanh, lien ket va von chit so lulu thtrc co nhan vOi ty le g6p von C6ng ty so vai tong so von g6p thirc to cua cac ben tai cong ty con, cong ty lien doanh, lien ket. Neu cong ty con, cong ty.lien doanh, lien ket IA doi Wang lap Bao cao tai chinh hop nhat thi can dr de xac djnh dv phong ton that IA Bao cao tai chinh hqp nhat.
Tang, giam so dkr phong ton that (tau to vao cong ty con, cong ty lien doanh, lien ket cAn phai trich lap tai ngay ket thtic nam tai chinh dugc ghi nhan vao chi phi Lai chinh.
Cac khoiin da'u tu• vao cong cu von cito doll of kis& DAu ttr vao cong cu von cua don vi khfic bao gom cac khoin dau ttr cong cu von nhung‘Cong ty khong CO quyen kiem sok, &Ong kiem hoac c6 anh huerng dang ke doi vai ben dugc dau tit.
Cac khan Tau ttr vao cong cg von cua don vj khac dtrqc ghi nhan ban dau theo gia g6c, bao gom gia mua hoac khoan gop von cong cac chi phi trArc tiep lien quan den host &Ong dAu tit. Co tt'rc va lqi nhuan cua cac ky trtrac khi khoan dau to dugc mua dugc hach toan giam gia tri cua chinh khoan dau to do. CO tirc va lqi nhuan cua cac ky sau khi khoan dau to dugc mua dugc ghi nhan doanh thu. Co tirc dugc nhan bang co phieu chi duct theo doi so Itrang co phieu tang them, khong ghi nhan gia trj c6 phieu nhan duct.
Dtr phong Mn that cho cac khoan (tau ttr vao ding cg von cua don vi khac dugc trich lap nhu sau: • D6i khoan dAu ttr vac) c6 phieu niem yet hoac gia tri hop 151 khoan dau to dupe xac djnh tin
cay, viec Iap du pitting dtra tren gia tri thi trugng dia co phieu. • D6i vai khoan dAu ttr khong xac djnh dugc gia trj hqp ly tai thoi diem bao cao, viec lap dtr
phang dtrqc thtic hien can cir vao khoan 18 dm ben doge dAu to vai mirc trich lap bang chenh lech gitta von g6p thtrc to cua cac ben, tai dan vi khac va von chit so. thtrc co nhan ty le
von Cong ty so v&i tong so von gop thvc to cua cac ben tai dart vj khac.
Tang, giam s6 dtr phong t6n thAt dAu fir vao cong et] von cua dan vi khac cAn phai trich lap tai ngay ket thac nam tai chinh dugc ghi nhan vao chi phi tai chinh.
5. Cac khoin phai thu 1.-- ,ts
Cac khoan nq phai thu dtrqc trinh bay theo gia tri ghi s6 trir di cac khoan dtr pitting phai thu kilo 1-i..:
doi. ci . I
Du phong phai thu kho doi dirge lap cho tirng khoan nc phai thu kh6 doi can ca. vac) di,r kien mirc ten that co the xay ra.
Viec phan loaf cac khoan phai thu IA phai thu khach hang va phai thu khac dtrqc thi,rc hien theo nguyen tdc sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thtrang mai phat sinh tir
giao dich co tinh chat mua — ban gitla Cong ty va ngtroi mua la dan vj dOc lap vai C8ng ty. • Phai thu khac phan anh cac khoan phai thu kh8ng co tinh thtrang mai, kh8ng lien quan den
giao dich mua — ban.
a Ban &wit mink nay 112 mgt bd plkin hop thank va phcii dugc tioc dung vbi Brio cao tar chinh tong hop
17
CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 \Nang Thira va, phuang Khkrang Trung, quan Thanh Xuan, TP Ha NM.
BAO CAO TAI CHINH TONG HOP Cho nam tai chinh 141 thac ngay 31 Mang 12 nam 2017 Ban thuy6t minh Bio cao tai chinh tong htyp (tiep theo)
Tang, giam s6 du du phOng rig phai thu kh6 doi can phai trich lap tai ngay ket thirc nam tai chinh dugc ghi nhan vao chi phi quan !Si doanh nghi'ep.
6. Hang ton kho Hang ton kho duct ghi nhan theo gia thip han giita gia grfic va gia trj thu'An c6 the thkrc hien dugc.
Gia g6c hang din kho dugc xac djnh nhu sau: • Nguyen vat lieu, hang h6a: bao g6in chi phi mua va cac chi phi lien quan true tiep khac phat
sinh de c6 dirge hang ton kho a dia diem va trang thai hien tai. • Chi phi san xuAt kinh doanh der dang: chi bao g6m chi phi nguyen vat lieu chinh/bao Om chi
phi nguyen vat lieu chinh, chi phi nhan cong va cac chi phi c6 lien quan truc tiep khac.
Gia xuAt kho drat tinh theo phuang phap gia Bich danh va dugc hach toan theo phuang phap ke khai thkremg xuyen.
Gia trj thuin co the thkrc hien dugc la gia ban krerc tinh cua hang ton kho trongkS, san xuAt, kinh doanh binh throng trir chi phi trete tinh de hoan thanh va chi phi kr& tinh can thiet cho viec tieu thu chimg.
Dkrspheng 4iam gia hang ton kho dirge lap cho tirng mat hang ton kho co gia gtic Ign han gia trj thufin co the thuc hien drat. Tang, giam so du du phOng giam gia hang ton kho can phai trich lap tai ngay ket thac nam tai chinh dugc ghi nhan vao gia von hang ban.
7. Chi phi tra trverc Chi phi tra trugc bao g6m cac chi phi thkrc to da phat sinh nhung c6 lien quan den lc& qua hoat ding san xuAt kinh doanh cita nhieu ky ke toan. Chi phi tra trugc cua Cong ty bao gom cac chi phi sau: Cong cu, dung cu Cac cong cv, ding cv da dui vao sir dvng &lac phan b6 vao chi phi theo phuang phap duemg thing voi thai gian phan b6 khong qua 03 nam.
Chi phi stia china tai san c1.5) dinh Chi phi sira china tai san c6 dinh Oat sinh rn6t lAn co gia tri Ion &lac phan b6 vao chi hi theo phuang phap &rang thang trong 03 nam.
8. Tai san co dinh him hinh Tai san c6 djnh huu hinh &Km the hien theo nguyen gia trir hao mon Jay ke. Nguyen gia tai san c6 dinh hiru hinh bao g6m toan 1)0 cac chi phi ma Cong ty phai bo ra de co dugc tai san c6 dinh tinh den thai diem dua tai san do vao trang thai san sang sir dvng. Cac chi phi,phat,sinh sau ghi nhan ban dAu chi dugc ghi tang nguyen gia tai san c6 dinh neu cac chi phi nay chic chin lam tang lgi ich kinh to trong Wang Iai do sir dvng tai san do. Cac chi phi phat sinh Ichong them man dieu kien tren &rat ghi nhan la chi phi san xuat, kinh doanh trong nam.
Khi tai san c6 dinh hiru hinh dugc ban hay thanh 1St, nguyen gia va gia trj hao mon luy ke dtrac xeia so va la', lo phat sinh do thanh IS/ &lac ghi nhan vao thu nhap hay chi phi trong nam.
aid NI+ NG
A. 8
HIEM
\I IC
OA
Bcin thuyit minh nay is mat BO phdn hop ihanh va phcii dugc dpc cong vdi Bao cdo tai chinh tong hpp 18
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vtrcmg Thira Vii, phtrang Khuong Trung, quan Thanh Xuan, TP Ha NOi. BAO CAO TAI CHINH TONG HOP Cho nam tai chfnh ke't thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh tong hqp (tiep theo)
Tai san co dinh hitu hinh dugc khau hao theo phuang phap &rang thing dtra tren thai dung troc tinh. SO nam khan hao cua cac loci tai san co dinh hint hinh nhtr sau: Loai tai san co dinh Nha dm, vat kien trim May mac va thiet bi Phuang tien van tai, truyen din Thiet bj, dung cu clan 15/
gian him
S6 nam 5-12
2 - 7 3-10
2 - 6
9. TM san co dinh vo hinh Tai san c6 dinh vo hinh dugc the hien theo nguyen gia trir hao mon luy ke.
Nguyen gia tai san c6 dinh vo hinh bao g6m toan 130 cac chi phi ma Cong ty phai b6 ra de c6 dugc tai san co dinh tinh den thai diem dua tai san do vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc ghi nhan la chi phi san xuat, kinh doanh trong kS, trir khi cac chi phi nay On lien vii mot tai san co dinh vo hinh cu the va lam tang lqi ich kinh to tir cac tai san nay.
Khi tai sin c6 dinh vo hinh dugc ban hay thanh ly, nguyen gia va gia tri hao mon luy ke dtrqc xoa s6 va lAi, 16 phat sinh do thanh 15, dugc ghi nhan vao thu nhap hay chi phi trong nam.
Tai san c6 dinh vo hinh cita Cong ty bao g6m: Quy'n sit dung &it Quyen sir dung dat la toan 136 cac chi phi thuc to Cong ty dA chi ra co lien quan true tiep tai dat sir dung, bao gom: tien chi ra de co quyen sir dung dat, chi phi cho den bit, giai ph6ng mat bang, san lap mat bang, le phi truck ba,....
Quyen sir dung dAt khong xac dinh thOi han nen khong trich khau hao.
Chuang trinh phiin mem may tinh Chi phi lien quan an cac chuang trinh phAn mem may tinh khong phai la mgt be phan gin ket vii phan cling co lien quan dugc von hoa..Nguyen gia phan mem may tinh la toan cac chi phi ma Cong ty da chi ra tinh den thai diem dua phan mem vao sir dung. Phan mem may tinh dugc khau hao theo phut:mg phap throng thang trong 03 Warn.
10. Chi phi xay thing co. ban do• dang Chi phi xay dung co ban dO dang phan anh cac chi phi lien quan truc tie!) (bao gom ca chi phi Iasi vay co lien quan phit h9F vii chinh, . sach ketoan cita Cong ty) den cac tai san clang trong qua trinh xay dung, may m6c thiet bj dang lap dat phyc vu cho myc dich san xuat, cho thue va quan 15/ cling nInr chi phi lien quan den viec stra arra tai san co dinh clang thkrc hien. Cac tai san nay &roc ghi nhan theo gia goc va khong dugc tinh khau hao.
11. Cac khan nq phai tra ye chi phi phiii tra Cac khoan nq phai tra va chi phi phai tra dugc ghi nhan cho so tien phai tra trong tucrng lai lien quan den hang hoa va dich vu da nii4n dugc. Chi phi phai tra dugc ghi nhan dua tren cac Ink tinh hap 15, ve so tien phai tra.
Viec plan loci cac khoan phai tra la phai tra ngtrai ban, chi phi phai tra va phai tra khac dugc thuc hien theo nguyen tic sau: • Phai tra ngtrai ban phan anh cac khoan phai tra mang tinh chat thtrcmg mai phat sinh tir giao
dich mua hang boa, dich vu, tai san va ngueri ban la dam vi dec lap vii Cong ty.
19 Ban thztyk minh nay la mat ba phan kip thanh va phthi dugc dpc cling y& Be:10 cao tat chinh it-Mg hap
CONG TY CO PHAN INCH VU KY THUAT VIEN THONG Dja chi: S6 4A, 4B, 4C ph6 Vuong Thira Vu, phuang Klurang Trung, quan Thanh Xuan, TP Ha Ni.O
BAO CAO TA1 CHINH TONG HOP Cho nam tai chinh ket thfic ngay 31 thong 12 nam 2017 Ban thuyet minh Bao coo tai chinh tong hqp (tiep theo)
• Chi phi phai tra phan anh cac khoan phai tra cho hang He, dich vo da nhan duac tir nguai ban hoac da cung cap cho ngtthi mua nhang chtra chi tra do chtra c6 h6a dam hoac chtra du 116 scr, tai lieu ke toan va cac khoan phai tra cho ngtrai lao d6ng ye tien Juan nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich talk.
• Phai tra khac phan anh cac khoan phai tra khong c6 tinh thtrcmg mai, khong lien quan den giao dich mua, ban, cung cap hang Ma dich va.
Cac khoan nq phai tra va chi phi phai tra dtrqc phan loai ngin han va doi han teen Bang can doi ke toan tong hqp can cir theo ky han con lai tai ngay ket tit& nam tai chinh.
■ 12. Viin chit so. him • 116n gap caa chti sa htitt
V8n gop dm chit so him doge ghi nhan theo s6 v6n thuc t6 da gOp cua cac co don.
Thong dtr von co phtin Thong du v6n co phin duqc ghi nhan theo s6 chenh tech giira gia Oat hanh va menh gia c6phieu khi phat hanh Ian dau hoac phat hanh b6 sung, chenh lech gift gia tai Oat hanh va gia tri so sach
U dm co ,phieu quy va cau phan von.dia trai phieu chuyen doi khi dao han. Chi phi trtrc tie!) lien quan den viec Oat hanh be,' sung co phieu va tai phat hanh c8 phieu quy dirge ghi giam thong du von c8 phan.
13. Phan pluii lqi nhuan Lori nhuan sau thud thu nhap doanh nghiep duqc phan phi cho cac c6 dong sau khi da trich lap cac quy theo Dieu 1" cua C6ng ty ding nhu cac quy dinh dta phip luat va da duqc Dai hed dong co dong phe duyet.
Viec phan phi lqi nhuan cho cac c6 dong dtrqc can nhic den cac khoanflaw phi tien nam trong lqi nhuan sau thud chtra phan phoi có the anh huang den luting tin va khi rang chi tra c6 nhu lai do dank gia tai san mang di gap von, !al do dinh gia lai cac khoan moc tier' te, cac ding co tai chinh va cac khoan moc phi tier' to khac.
• Co tirc duac ghi nhan la nq phai tra khi dtrqc Dai hqi ding co &Ong phe duyet. •
14. Ghi nh4n doanh thu va thu nha‘p Doanh thu ban hang hod Doanh thu ban hang h6a, thanh pham dirge ghi nhan khi dong thol th6a man cac dieu kien sau: • Cong ty da chuyen giao phin Ion rui ro va lqi ich gin lien yeti quyen stir hat hang h6a cho
ngtrai mua. • Using ty khong con nam gia quyen quart IS, hang h6a nhu ngutri sO. hiru hang h6a hoac quyen
kiem soar hang hoa. • Doanh thu dirge xac dinh tuong d6i chic chin. Khi hqp dling quy dinh ngtrari mua dugc quyen
tra lai hang h6a da mua theo nhang dieu kien co the, doanh thu chi dirge ghi nhan khi nhang ■ dieu kien cu the do kh6ng con tontai va ngtroi mua khong dtrqc guyen tra lai hang Ma (trir
truing hop khach hang c6 quyen tra lai hang hoa chrai hinh thirc doi lai de lay hang hoa, dich vtt khac).
• Cong ty da hoac se thu dirge lgi ich kinh t6 tir giao dich ban hang.
111 • Xic dinh dirge chi phi lien quan den giao dich ban hang.
Doanh thu cung cap dich vu Doanh thu cung cap dich vo dirge ghi nhan khi dtmg thai tit& man cac dieu kien sau: • Doanh thu duvc xic dinh tuong d6i chic chin. Khi Ng) ding quy dinh ngtrai mua dirge quyen
■ tra lai dich vii da mua theo nhting dieu kien co the, doanh thu chi dirge ghi nhan khi nhang
Brin thuyet minh nay la mpg by pkin hop thank va phai &cc efoc cung vai Rio cho tai chinh tong hqp 20
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C phi Vuang Thira Vu, phtrang Khuang Trung, quan Thanh Xuan, TP Hi Nii. BAO CA.0 TAI CHINH TONG HOP Cho nam tat chinh ket thitc ngay 31 thOng 12 nam 2017
■ Ban thoye't minh Bao cao tai chinh tong hap (tiep theo)
dieu kien cu the do kitting con ton tai va ngtr6i mua khong dugc quyen tri lai dich vu da cung cap.
• Cong ty da hoac se thu dugc lqi ich kinh t6 tic giao dich cung cap dich vv do. • Xic Binh dugc phAn cong viec da hoin thinh vio thii diem bao cio. • Xic dinh dugc chi phi phit sinh cho giao dich VA chi phi de hoin that-1h giao dich cung cap dich
• vu do.
Tru6ng hop dich vv dugc thuc hien trong nhie'u IcSr thi doanh thu dugc ghi nhan trong kS, dugc can cir vac) ket qui phan ding viec da hoin that-1h vio ngAy ket thuc kS, ke toan.
• Tien Mi Tien lai dugc ghi nhan tren co ser thin gian vi lai suat thkrc to tirng kjr.
• Co tav va 10 nhulin chcer chia C6 tirc va lgi nhuan dugc chia dugc phi nhan khi Cong ty dugc quyennhan c6 tirc hoac lgi nhuan
Ill tir viec gop von. Co tiro dugc nhan bang c6 phieu chi dugc theo dOi so lugng co phieu tang them, khing ghi nhan gig tri co phieu nhan dugc.
in
15. 119p ding xay dtyng Hop ding xay dung IA mit hop ding dugc tit& thuan de xay dung mit tai san hoac t6 hop cac tai san co lien quan chat the hay phu thuc Ian nhau ye mat thiet ke, cong nghe, chirc nang hoac nwc dich sir dung co bin cita
Khi ket qui thuc hien hqp ding duct Ink tinh mit each ding tin cay: • Doi IAA cac hop ding xay dung, quy dinh nhA thu dugc thanh town theo tien di ke hoach:
doanh thu vi chi phi lien quan den hop d8ng dugc ghi nhan ttrcmg irng vii phan cong viec da hoin thanh do Cong ty to xic dinh vio ngiy ket thuc ram tai chinh.
• Doi vii cac hop ding xay dung quy dinh nha than dugc thanh toan theo gig tri khOi lugng thuc hien: doanh thu vi chi phi lien quan den hap ding dugc ghi nhan ttrang irng vii phan cong viec da hoin thAnh dugc khich hang xic nhan vi dugc phin inh tren h6a don da lap.
Cac khoan tang, giarn khi lugng xay lip, cac khoan thu bii thui:mg vi cac khoin thu khic chi duct ghi nhan doanh thu khi TA dugc thing nhat vai khich hang.
Khi ket qua thuc hien hap ding xay dung khing the trot tinh dugc mit each dang tin cay: • • Doanh thu chi dugc ghi,nhan tuang &rang vai chi phi dm hqp ding di' phit sinh ma viec hoar)
tri IA tuong doi chac chart. • Chi phi dm hap ding chi dugc ghi nhan vac) chi phi khi da Oat sinh. IS
A j II •\;-.
Chenh tech giita tit-1g doanh thu lily ke dm hap ding xay dtmg da ghi nhan va khoin tien Itly ke 1 N
ghi teen hoa don thanh town theo tien d'i Ice hoach cUa hap ding duce ghi nhan li khoin phii thu itt hoac phii tra theo tien di ke hoach ctia cac hqp ding xay dung. 9
4 i)
16. Chi phi di vay '...•- Chi phi di vay bao gim lai tien vay VA cac chi phi khic phat sinh lien quan true tiep den cac khoin vay. Chi phi di vay dirge ghi nhan vat) chi phi khi phit sinh.
17. Cat khan chi phi Chi phi IA nhUng khoin lam g,iim Iqi ich kinh dugc ghi nhan tai thol giao dich phit sinh hoac khi co kha nang ttrcrng doi chac chan se phit sinh trong ttrcmg lai kiting phan biet da chi tien hay chtra.
• Ban thuyit minh nay lit mat ha phan hop thanh va phai dugc dpc cling v&i Bao ctio tai chinh tang hop
21
•
•
•
CONG TY CO PHAN DICH VU KC( THUAT VIEN THONG Dia chi: SA 4A, 4B, 4C phO Vucing Thira Vu, phtrang Khuang Trung, quan Thanh Xuan, TP Ha NAL BAO CAO TA! CHINH TONG HOP Cho nom tai chinh ket thiic ngay 31 thong 12 nom 2017 Ban thuyet minh Bao coo tai chinh ding hqp (tiep theo)
Cac khoan chi phi va khoan doanh thu do no too ra phai dugc ghi nhan,dAng thai theo nguyen tic ph6 hqp. Trong twang hqp nguyen tac ph6 hqp xung dOt nguyen tac than trong, chi phi dugc ghi nhan can cur vao ban chat va quy dinh c6a cac chuan muc ke toan de dam boo phan anh giao dich m8t cach trung thuc, hgp
18. Thug thu nh4p doanh nghiep Chi phi thue thu nhap doanh nghiep chi c6 thue thu nhap hien hanh, la khoan thue dugc tinh duo tren thu nhap tinh thue. Thu nhap tinh thue.chenh lech so vai Igi nhuan ke toan la do dieu chinh cac khoan chenh lech tam thai glib thue va ke toan, cac chi phi khong.dugc trir ding nhu died chinh
■ cac khoan thu nhap phai chiu thue va cac khoan 18 dugc chuyen.
■ 19. Ben lien quan Cac ben dugc coi IA lien quan neu mot ben co kha Wang kiem soot hoac c6 anh hutmg dang ke doi vai ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat Ong. Cac ben cung dugc xem IA ben lien quan neu ding chiu su kiem soot chung hay chiu anh huang dang ke chung.
Trong viec xem xet mAi quan he dm cac ben lien quan, ban chat dm mAi quan he dugc chit tong nhieu horn hinh that phap 15/.
• 20. Bao coo theo be ph4n BOyhan theo linh,vuc kinh doanh IA mOt phin co the xac dinh rieng biet tham gia vao qua t--inh sin xuat hoac cung cap san pham, dich viii va co rtii ro va Igi ich kinh to khac vai cac 1)6 phan kinh doanh khac.
136 phan theo khu vuc.dia 157 1A rn8t phan c6 the xac dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu trong pham vi mOt moi trutmg kinh to cu the va co rui ro va lqi ich kinh to khac vai cac 1)8 phan kinh doanh trong cac m8i tru6ng kinh t6 khac.
Thong tin b8 phan dugc lap va trinh bay pH hop chinh sach ke toan dp dung cho viec lap va trinh bay Bao coo tai chinh tong hap dm Cong ty.
a
a
•
Bern Ihuyb minh nay la ma't by phrin hap themh va phrii dear elac cling yell Brio coo tar chinh tong hap 22
15.300.000.000
15.300.000.000
14.140.000.000
14.140.000.000
5.890.000.000 (4.930.000.000)
15.300.000.000
15.300.000.000
14.140.000.000
14.140.000.000
5.890.000.000 (4.930.000.000)
4.930.000.000(4.930.000.000)
960.000.000
4.930.000.000(4.930.000.000)
960.000.000
U
a
U
• •
U
U
• •
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dja chi: Se 4A, 4B, 4C Ole Vucing Thira Vu, phuerng Khuang Trung, quan Thanh Xuan, TP Ha Nei. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ke't thtic ngay 31 thang 12 nam 2017 Ban thuytt minh Bat) ciao tai chinh tong hop theo)
V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI KE TOAN TONG HQP
1. Tien va cac khan twang dircrng tien SO cuoi nam So dAu nam
TiL mat 58.771.516 205.237.101 Tien giri ngan hang khong kS' han 5.508.577.172 5.057.593.234 ging 5.567.348.688 5.262.830.335
2. Cac khoan dau ttr tai chinh Cac khoan dau ttr tai chinh cua Cong ty chi Om du to g6p von vao don vi khac. Th6ng tin ye cac khoan &Au to tai chinh cua Ging ty nhu sau:
SO cutii nam SA clAu nam Gia tri Dtr phong
Gia tri Dkr phOng
35.330.000.000(4.930.000.000)
Theo Gia'y chUng nh:an (tang 14/ doanh nghiep ,COng ty Co phan so 0102370063 ngay 18 tkiangs 7 nam 2016 do Rr K'e hoach va Diu ttr thanh pho Ha Nei cap, Cong ty day to vao C6ng ty Co phan Cong nghe HTSV Viet Nam (truerc la "cong ty CO phan Huawei — TST Viet Nam") 15.300.000.000 VND, wring throng 50,54% von dieu le. Tai ngay ket thiic nam tai chinh, Cong ty da" dau to 15.300.000.000 VND, Wang &rang 50,54% von dieu le (so dAu Waal la 15.300.000.000 VND, tucmg dtrcrng 50,54% yen dieu
oi) Theo GiAy chUng nhOn (rang ky doanh nghiep se 0100113423 ngay 27 thing 6 nam 2014 do Ser ke hoach va dau to thanh Ole Ha Nei cap, C6ng ty dau to vao Cong ty Co phan Cap quang Viet nam Vina - OFC 22.275.000.000 VND, ttrang ducrng 25% yen dieu le. Tai ngay ket thfic nam tai chinh, Cong ty da g6p dti von vac) Cong ty CO phAn Cap quang Viet Nam Vina — OFC.
• Gia tri hap 1)"
U Cong ty chua xac dinh gia tri hqp 1j, cua cac khoan dau to kh6ng c6 gia niem yet do chua c6 huerng din cu the ye viec xac dinh gia tri hqp
U
Bitn Muyit minh nay la mtit by ph4'n hpp thanh va phiii durtc llpc cling y& Boo cao tai chinh tong Imp 23
tirvtio.cong ty con Cong ty CO phan Cong nghe HTSV Viet Nam (I ) flau to Rao cong ty lien doanh, lien kit Cong ty Co Olen Cap quang Viet Nam Vina — OFC Dau to gop von vao don vi khdc COng ty Co ph'an cong ngh Cap quang va Thiel bi Btru dien Cong ty Co phAn Dich vv Ky thOt MobiFone ging 35.330.000.000(4.930.000.000)
S6 dau nam Trich lap du phong b6 sung Floan nhap du phong SO cuai nam
4.930.000.000 350.904.281 4.579.095.719
4.930.000.000 4.930.000.000
Giao dich val cac cong ty con va cong ty lien doanh, lien kit C8ng ty chi phat sinh giao dich vai Cong ty Co phan Cong nghe HTSV Viet Nam la nhu sau:
cong ty con
•
•
Nam trtrific 300.000.000
Nam nay
300.000.000 1.937.075.234
459.006.065
Vay ngin ban Cong ty con Tra g6c vay ngan han cho Cong ty con Bu trir cong nq ba ben Co tirc phai thu
3. Phai thu ngin han cua khich hang
24 Ban thuyert minh nay la mOl 'bet phew hop tharth va phai dupc doc cong ven Rao ccio tat chinh tong hop
CONG TY CO PHAN NCH VU KY THUAT VIEN THONG Dja chi: So 4A, 4B, 4C ph8 Vuong Thira Vii, phtrang KInrcrng Trung, quan Thanh Xuan, TP Ha NOi. BAO CAO TAI CHiNH TONG HOP Cho nam tai chinh k6t thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Ban cao tai chinh tong hcip (tiep then)
Die phong cho cac khodn dau to gap van vao don vi khac Tinh hinh bien Ong du phong cho cac khoan dau to gop von vao don vj khac nhu sau:
Nam nay Nam track
SO cuOi nam SO dAu dam Phai thu cac ben lien quan 145.024.000 145.024.000 Cong ty Co phan Cong nghe HTSV Viet Nam 145.024.000 145.024.000
Ph& thu cac khdch hang kluic 115.842.542.653 61.755.554.976 Cong ty Co phan Cong nghe Vier' thong - Viteco 44.025.319.588 T6ng Cong ty Ha tang mang 23.520.981.757 Trung tam Do kiem va Sira chfra thiet bi vin thong MobiFone — Chi nhanh T6ng Cong ty Vier' thong MobiFone 3.908.051.221 Trung tam Ha tin mang Mien Bac - Chi nhanh Tong Cong ty Ha tang mang 4.802.772.700 1.581.525.000 Trung tam mang Itroi MobiFone Mien Bic- T6ng Cong ty Vier' thong MobiFone 5.574.676.168 9.525.009.676 Phai thu cac khach hang tai Chi nhanh H6 Chi Minh 1.277.165.908 1.277.165.908 Phai thu cac khach hang khac 36.641.626.532 45.463.803.171
ging 115.987.566.653 61.900.578.976
4. Tra truot cho ngtrlri ban ngin han SO cuoi nam SO ditu nam
Tra fru* cho cac ben lien quan Trii tricot cho ngtreri ban kluic 1.435.241.969 907.271.387 Cong ty TNHH Qu6c to TAT 211.258.793 Ong Dang Van Hung 594.004.765 Vecta Pty Ltd 1.076.648.040 Cac nha cung cap khic 358.593.929 102.007.829 COng 1.435.241.969 907.271.387
a
• •
•
•
a
•
a
•
•
•
•
•
•
•
•
CONG 'TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: So 4A, 4B, 4C pile \Nang Thira Vu, pluremg Klurcmg Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TM CHINH TONG HOP Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh BA° cao tai chinh ding hop (tiep theo)
5. Phai thu ngin kin/ dai h#n khac
5a. Phai thu nglin ban khac SO cuoi nam
Gia tri Du phong SO dill [lam
Gia tri Dv phong
Phai thu cac ben lien quan C6ng ty Co phAn Cong nghe HTSV Viet Nam - CO tire Phai thu cac in char va ca
459.000.000
459.000.000
nhan khac 48.066.102.114 (5.217.279.894) 38.195.169.859 (4.734.193.770)
Phai thu can b6 cong nhan vien 2.831.861.218 (1.919.569.484) 7.277.555.841 (1.919.569.484)
Tam img 5.108.154.033 3.097.204.650
Cam co, ky quy,ky, cup ngiin han 4.082.255.608 3.686.770.954
Phai thu do chi qua quy Khen thireing, Phtic 5.892.673.682 3.810.918.117
Cac khoan phai thu tai chi nhanh Ho Chi Minh 12.753.473.404 12.753.473.404
Cac khoan phai thu ngin han khac 17.397.684.169 (3.297.710.410) 7.569.246.893 (2.814.624.286)
COng 48.525.102.114 (5.217.279.894) 38.195.169.859 (4.734.193.770)
5b. Phai thu dai han khac La cac khoan ky guy, 141 cage dai han.
6. Ng xAti Cac khoan nq xAu c6 th&i gian qua han ten 3 nam. Chi tiet nhu sau:
SO culii nam SO dlu nam
Gia tri co Gia tri c6 Gia goc the thu hoi Gia etc the thu hoi
Ccic ben lien quan Cac to chi& va ca nhan khac Nghiem Xuan Binh - Phai thu tam ung cong trinh Dinh Chau Giang - Phai thu tam thig cong trinh Phai thu do chi qua tien lucmg dm Xi nghiep Tu van ThiOt ice da giai the
Phai thu cac to chfrc va ca nhan khac
5.728.129.179
1.145.857.811
203.814.768
1.499.798.702 2.878.657.898
5.245.043.055
1.145.857.811
203.814.768
1.499.798.702 2.395.571.774
COng 5.728.129.179 5.245.043.055
Tinh hinh Wen dOng du phong ncr phai thu kh6 doi nhu sau: Nam nay Nam truirc
Se dAu nam 5.245.043.055 4.656.944.519 Trich 1ap du phong be sung 483.086.124 588.098.536 Hoan nhap du phong
SO cuOi nam 5.728.129.179 5.245.043.055
7. Tai san thieu cho• La hang ton kho thieu chi xir 1j, tai chi nhanh CAn Thom.
Bcin thuyit minh nay la mOt ba phan hop thanh vet phai clupc elpc cong vdi Boo coo tai chinh tong hpp 25
CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C ph6 Vucmg Thira Vu, phtrong Klurcrng Trung, quan Thanh Xuan, TP Ha Nkii. BAO CAO TAI CHINN TONG HOP Cho nam tai chinh ktt thtic ngay 31 thang 12 nam 2017 Ban thuy6t minh Bac) cat) tai chinh tong hop theo)
8. Hang ton kho SO call nam
Gia gOc Dv phong
SO dAu nam Gia gOc Dv plying
Nguyen lieu, vast lieu 5.958.513.534(1.340.054.138) 5.967.171.642 (877.627.371)
Cong cu, dung cu 8.534.600 8.764.600
Chi phi san xuAt, kinh doanh do dang 11.759.663.979 10.296.744.948
Hang ton kho tai Chi nhanh HO Chi Minh 1.327.799.572 1.327.799.572 Hang h6a 785.348.754 40.608.150
COng 19.839.860.439(1.340.054.138) 17.641.088.912 (877.627.371)
Tinh hinh bien dOng du phong giam gia hang ton kho nhu sau: Nam nay Nam truorc
St) ciAti nam Trich lap du phong b6 sung Hoan nhap du phong SO cuSi nam
877.627.371 462.426.767
416.526.798 461.100.573
1.340.054.138 877.627.371
9. Chi phi tra trir&c ng'in han/dai han 9a. Chi phi tra Ira* nglin han
SO cuOi nam SO dAu nam Chi phi bao hiem 179.617.171 83.074.406 Cac chi phi tra tru6c ngsan han khac 16.200.000
COng 195.817.171 83.074.406
9b. Chi phi tra fru& dai han SO cuoi nam SO dAu nam
Chi phi giai the cac chi nhanh 859.233.551 859.233.551 Chi phi cai tao tnj sa COng ty 91.363.932 203.361.436 Chi phi Using cu, dung cu 139.762.822 279.525.646 Cac chi phi tra truck dai han khac 53.724.096 33.688.337 ging 1.144.084.401 1.375.808.970
a
a
Ban minh nay la meg bq phern hqp thank va phcii duqc elqc cling Ven Bac, ceto :al chinh tong hqp 26
• a
CONG TY CO PHAN DICH VU KY THUAT VN THONG Dia chi: SO 4A, 4B, 4C ph6. Vuong Thira VD, phuOng Khuang Trung, quAn Thanh Xuan, TP HA NOi. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket auk ngay 31 thong 12 nam 2017 Ban thuyet minh Bao coo tai chinh tong him theo)
10. Tai san co dinh him
Nguyen gia
hinh Nha cira, vat
kien trim May moc va
thiet bi Phirong tien van
truyen don Thiet bi, dung
cu quan lS7 Ceng
So dAu nam 11.848.400.004 23.583.420.044 10.037.178.277 1.227.465.348 46.696.463.673
Mua trong nam 78.600.000 78.600.000
SO cutii nam 11.848.400.004 23.583.420.044 10.037.178.277 1.306.065.348 46.775.063.673
Trong Da khAu hao het nhung van con sir dvng 4.786.330.055 21.378.661.039 3.977.000.277 800.433.530 30.942.424.901
Cho• thanh 15,
Gia tri hao mon So dAu nam 10.801.634.862 21.677.885.056 5.097.537.136 940.282.144 38.517.339.199 KhAu hao trong nam 706.206.984 382.621.729 745.321.740 149.389.596 1.983.540.049
SO cuiii nam 11.507.841.846 22.060.506.785 5.842.858.876 1.089.671.740 40.500.879.248,
Gia tri con !al SO dAu ram 1.046.765.142 1.905.534.988 4.939.641.141 287.183.204 8.179.124.474
SO cuoi nam 340.558.158 1.522.913.259 4.194.319.401 216.393.608 6.274.184.425
Trong do: Tam thOi chira sir dvng Dang ch6 thanh 15,
MOt so tai san co dinh hiru hinh có gia tri con Iai theo so sach la 2.839.229.810 VND da &lye the chap de dam boo cho cac khoan vay cua Ngan hang TMCP Quan dqi — Chi nhanh Ba Dinh vA Nen hang TMCP Tien Phong — Chi nhanh Thanh Xuan (xem thuyet minh so V.18)
11. Titi san et!' dinh vo hinh Quyen
sir dung dot (*) Chuvng trinh
phAn mem Cong Nguyen gia So dAu nam 19.994.237.818 205.000.000 20.199.237.818 SO cuoi nam 19.994.237.818 205.000.000 20.199.237.818
Trong Da khAu hao het nhung van con sir dvng 160.000.000 160.000.000 CHI thanh 15,
Gia tri hao mon SO clAu nam 163.750.000 163.750.000 Khdu hao trong nam 9.000.000 9.000.000 SO cuoi nam 172.750.000 172.750.000
Gia tri con lai SO dAu nam 19.994.237.818 41.250.000 20.035.487.818
SO cuOi nam 19.994.237.818 32.250.000 20.026.487.818 Trong do: Tam tha•i khong sir dung Dang eh& thanh 15,
Bcin thuyet minh nay la mPl b¢ phdn hqp thank va phaf duqc dpc clung vol Bao cho tai chink tang hpp 27
5
CONG TY CO PHAN IMCH VI) KY THUAT VAN THONG Dia chi: SO 4A, 4B, 4C phi Wong Mira Vu, phirimg Khtrong Trung, qu5n Thanh Xuan, TP Ha Nei. BAO CAO TAI CHINH TONG HOP Cho nAm tai chinh ken thiic ngay 31 thang 12 nAm 2017 Ban thuyet minh Bao cao tai chinh ding hqp (tiep theo)
(*) Tai san co dinh vo hinh la quyen sir dung dit 245,4 rn2 tai se 4A, Qu5n Thanh Xuan, Thanh pho Ha NOi. Quyen sir dung dat khong xac trich khAu hao. Quyen sir dung dAt da dirge the chAp de dam bao cho cac TMCP Quan dei — Chi nhanh Ba Dinh va Ngan hang TMCP Tien Phong (xem thuyet minh se V.18)
12. Chi phi xay diyng co. bin do. dang La chi phi xay dung cong trinh trip se chi nhanh Can Tha.
13. Phil tra ngtroi bin nil' han SO cuoi nam SO dAu dam
Phdi Ira cac ben lien quan Cong ty Co phAn Cong nghe HTSV Viet Nam
1.937.075.234 1.937.075.234
Phai Ira the nha cung cap kb& 75.600.115.493 22.083.677.904 C6ng ty TNHH ZTE HK (VIETNAM) 30.059.879.363 C6ng ty TNHH DENKI KOGYO 472.788.928 11.553.185.390 ZTE Corporation 11.823.391.137 Phai tra ngtrai ban ng'an han tai Chi nhanh He Chi Minh 2.807.326.139 2.807.326.139 Phil tra ngtr6i ban ngin han khac 30.436.729.926 7.723.166.375
COng 75.600.115.493 24.020.753.138
14. Ngual mua tra lien truck ngin han SO cuoi nam SO dAu dam
Tra Int* caa cac ben lien quan 111.204.869 111.204.869 Cong ty Co phAn Cong nghe HTSV Viet Nam 111.204.869 111.204.869 Tra fru& caa cac khtich hang kheic 1.502.485.558 9.146.991.544 Tong Cong ty Ha tang mang 8.162.338.914 Tong cuc Hau can - Ky that, BO Cong An 816.000.000 Cac khach hang khac 686.485.558 984.652.630 Ci)ng 1.613.690.427 9.258.196.413
4B, 4C Wang Thira dinh theri han nen killing khoan vay cua Ngan hang — Chi nhanh Thanh Xuan
Ban thuyit minh nay la men ba phan hop thanh va phcil ducm doc clang vai Boo ado tai chinh tong hop 28
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dja chi: S6 4A, 4B, 4C ph6 Vtrcrng Thera WI, phtrimg Khtrcrng Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TAICHiNH TONG HOP Cho nam tai chinh k'jt thew ngay 31 than 12 Mtn 2017 Ban thuyet minh Bat) cao tai chinh tong hqp theo)
15. Thue va cat khoin phai new Nha ninrc SO dAu nam SO phat sinh trong nam SO cuoi nam
Phii nip Phai thu SO phai m)p SO di thuv kip Phii kip Phai thu
Thue GTGT hang ban nOi dja 895.707.702 142.038.641 8.310.128.981 (4.933.478.355) 4.272.358.328 142.038.641
Thue GTGT hang nhap khau 6.008.126.195 (6.008.126.195)
Thue thu nhap doanh nghiep 14.026.020 38.199.350 14.026.020 38.199.350
Thue thu nhap ca nhan 26.178.615 497.262 297.214.551 (283.945.416) 39.447.750 497.262
Thue nha Tat 5.295.450 (5.295.450)
Cac Ioai thue khac 395.920.637 10.000.000 (10.000.000) 395.920.637
CO2ng 935.912.337 576.655.890 14.630.765.177 (11.240.845.416) 4.325.832.098 576.655.890
ThuE giti tri gia tang Cong ty nOp thue gia tri gia tang theo phLrang phap khAu trir vai thue suAt 10%.
Thai 'call, nIt(ip kezu Cong ty ke khai va nOp theo thong bao dm Hai quan.
Tien thue dtit Tien thue dat dtrqc nOp theo thong bao ctia ca quan thue.
Cdc loci thui kluic Cong ty ke khai va nOp theo quy dinh.
Ban ihuydt minh nay la ntcji by phdn hqp that& va phcii dupc dpc cling vii Bcio afro la; chinh tong hqp 29
•
CONG TY CO PHAN DICH VU ICY THUAT WEN THING Dja chi: S6 4A, 4B, 4C ph6 Vuung Thira va, phtthrng Khirang Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh Ice't thilc ngay 31 thang 12 nam 2017
Thug thu nhdp doanh nghi& Cong ty phai nap thud thu nhap doanh nghiep cho cac khoan thu nhap tinh thud voi thud swat 20%.
Thus thu nhap doanh nghiep phai nap trong nam duac dtr tinh nhu sau: Nam nay Nam tru&c
1.877.087.053
114.131.060 114.167.691 21.496.464 19.643.227 73.028.000
(36.631)
(36.631)
1.991.218.113
1.324.704.820
(459.000.000)
(172.800.000)
(1.532.218.113)
(1.151.904.820)
20%
20%
(*) Lo duct chuyen la 18 dm nam 2012 voi tang so 18 la: 26.685.630.057 VND, s6 10 nay se dtrgc chuyen trong vong t6i da 5 Want. Het nam 2017, so to da chuyen la: 12.190.141.742 VND, so 18 con lai khong dtrgc chuyen do a het thai han chuyen lo.
Viec xic dinh thud thu nhap doanh nghiep phai nap cua Cong ty dtrgc can cu vao cac quy dinh hien hanh ye thud. Tuy nhien, nhang quy dinh nay thay doi then tang theri kS, va cac quy dinh ve thud doi vo i nhieu loaf giao dich khac nhau có the duac giii thich then nhieu each khac nhau. Do vay so thus dtrqc trinh bay tren Bao cao tai chinh tong hgp có the se thay doi khi ca quan thus kiem tra.
16. Chi phi phai tra ngin han SO cad nam SO dal' nam
tra cric ben lien quan Phdi tra cac to chic va cd nhan kit& 8.271.920.850 9.467.933.258 Gia van trick truck 1.732.529.099 2.396.987.902 Chi phi phai tra tai Chi nhanh Thanh ph6 Ha Chi Minh 6.253.418.069 6.253.418.069 Cac chi phi phai tra ngan han khac 285.973.682 817.527.287
COng 8.271.920.850 9.467.933.258
Ban thuyit mink nay la mew be; ph4in hqp thank va phai lluqc tiqc cling y& Btio coo iai chinh tong hqp 30
Tang lgi nhuan ke tan truck thud Cac khan diet' chinh tang, giam 191 nhuan ke tan a xac dinh lqi nhuan chiu thud thu nhap doanh nghiep: - Cac khan dieu chinh tang Thud bi phat, bi truy thu Phat clkim nop bao him Chi phi khju hao xe o to tren 1,6 0)
cong nq Lai chenh lech ty gia chwa thus: hien ctia tidn va cac khohn cong nq phai thu cu .& nam 2015 Lo chenh loch gici chtra thirc hien cila tidn vex cac khocin ding nq phai thu cuiSi nam 2016 Chi phi tren 20 trieu thanh tocin !Wing tidn mat Lill vay ca nhcin vtrqt trcin - Cac khoan diet' chinh giam Lo chenh lech gia chtza thlic hien cita tidn va cac khoan cong nq ph& thu cuoi nam 2016 Thu nhap chiu thud Thu nhap mien thud L8 cac nam trtrac dugc chuyen (*)
Thu nhtjp tinh thud Thue suat thug thu nhgp doanh nghiep Tiing thud thu nhdp doanh nghi'O'p can phiii n'Op
981.960.633
342.744.187 342.744.187
46.215.705 20.247.972 73.028.000
173.578.677
4.297.202
36.631 21.340.000
4.000.000
CONG TY Co PHAN DICH VU KY THUAT VAN THONG Dia chi: S6 4A, 4B, 4C ph6 Wrung Thira Vu, plurang Klurang Trung, quan Thanh Xuan, TP Ha Nei. BAO CAO TAICHiNH TONG HOP Cho tam tai chinh k"e't thac ngay 31 than 12 nam 2017 Ban thuyet minh Bac) cat) tai chinh tong hcip (tiep theo)
17. Phai tra ngin han/dai han khac /7a. Phiii Ira nein hgn kluic
Pluii tra cac ben lien quan
SO cuoi nam s6 dOu nam
Plrai tra arc clan vi va ca nhiin khcic 26.270.898.690 24.943.267.861
Kinh phi cong doan 681.306.418 563.353.498 Bao hiem xa hei, y te, that nghiep 760.471.800 433.176.012 Nhan ky quy, ky circle ngin han 10.420.361 8.486.994 Phai tra can be acing nhan vien ve chi phi thuc hie'n cong trinh 20.137.711.233 17.323.707.948 Co tire, Igi 111111411 phai tra 1.023.815.701 1.023.815.701 Phai tra ngan han khac tai Chi nhanh HO Chi Minh 1.990.198.309 1.990.198.309 Cac khoan phai tra ngin han khac 1.666.974.868 3.600.529.399
COng 26.270.898.690 24.943.267.861
17b. Pluii tra dai han khcic La khoan nhan ky qu'9, ky ctrac dai han.
18. Vay ngin 4n/dai han 18a. Vay ngan hgn
Si cuOi lam SO dill nam Vay ngan hgn phrii Ira ale ben lien quan 300.000.000 COng ty Co phan C8ng nghe HTSV Viet Nam( 300.000.000 Vay ngfin hgn pluii tra cac to cluk va ca nhlin khcic 44.753.062.738 22.544.192.776 Vay ngan han ngan hang 43.447.259.491 19.170.354.180 Ngcin hang TMCP Quan doi — Chi nhanh Ba Dinh N 21.316.966.715 18.164.354.180 Ngan hang TMCP Tien Phong — Chi nhcinh Thanh Xucin (I") 22.130.292.776 Ngcin hang TMCP Sai GOn - Ha NOi - Trung tam kinh doanh
1.006.000.000
Vay ngan han cac ca nhan (n.9 464.000.000 2.500.000.000 Ong Pham Van Khanh 464.000.000 Ba Nguyen Thj Thu Hil'n 2.500.000.000 Vay dai han den han tra (xem thuyet minh s6 V.18b) 841.803.247 873.838.596 COng 44.753.062.738 22.844.192.776
101 C6ng ty c6 kha rang tra dirgc cac khoan vay va ng thus tai chinh ngin han.
Vay khong có tai san dam bao Cong ty Co phan Cong nghe HTSV Viet Nam de phic vu san xuAt 88 kinh doanh veil Iai suit 0%/ nam. a1 H
DA
Khoin vay Ngan hang TMCP Quan dei — Chi nhanh Ba Dinh de phic vu san xuat kinh doanh lai suit theo timg khe ugc. Khoan vay nay &lac dam bao bang viec the chap quyen sa hCru nha & va quyen sv dung dat tai so 4B-4C Vucmg Thira Vu, quan Thanh Xuan, Ha Nei.
Khoan vay Ngan hang TMCP Tien Phong — Chi nhanh Thanh Xuan s de phic vi san xuat,kinh doanh suit theo tirng khe Khoan vay nay dirge dam bao bang viec the chap quyen ser htru nha 8 va quyen sir ding dat tai s6 4A Vuang Thira Vu, quan Thanh Xuan, Ha Nei.
Ban thuyet minh nay la mpt BO phOn hpp thanh va phai aftrvc (ix cling v&i Brio ccio tai chinh tong hop 31
CONG TY CO PHAN DICH VI) KY THUAT VIN THONG Dia chi: Sit 4A, 4B, 4C ph6 Vuong Thira Vu, phtrOng Khuang Trung, quin Thanh Xuan, TP Ha Ni. BAO CAO TAT CHINH TONG HOP Cho nam tai chinh ktt thtic ngay 31 thing 12 nam 2017 Ban thuyet minh Bac) cao tai chinh tiing hop (tiep theo)
(iv) Vay khong có tai sin dam bao cua cac ca nhin de phuc vtt sari xuit kinh doanh vOi Iii suit 12%/nam.
Chi tiet s6 phat sinh v'e cac khoan vay ngin han trong nam nhu sau: Ket chuyen
Vay ngAn han
SO dOu dam SO tien vay phat sinh trong lam
tir vay vi nQ dal han
SO tien vay di tra trong nam SO cuOi nam
ngfin hang 19.170.354.180 109.768.976.838 (85.492.071.527) 43.447.259.491
Vay ngan han cac to chtic khac 300.000.000 (300.000.000)
Vay ngin han cac ca nhan 2.500.000.000 9.384.000.000 (11.420.000.000) 464.000.000
Vay dai han den han tra 873.838.596 841.803.247 (873.838.596) 841.803.247
COng 22.844.192.776 119.152.976.838 841.803.247 (98.085.910.123) 44.753.062.738
18b. Vay dai han La khoin vay Ngfin hang TMCP Quin dOi - Chi nhanh Ba Dinh de phlic va hog Ong sin xuit kinh doanh voi 'Ai suit 10,5%/nam, thai han vay tir 02 dEn 05 nam theo tirng khe trot ke tir ngay giai ngan dau tien. So tien vay dirge hoan tra hang thing.
Cong ty co kha nang tra dtrot cac khoan vay dai han.
KS/ han thanh toan cac khoin vay va nq thug tai chinh dai han nhu sau:
SO cuoi nam SO dAu nam Tir 1 nam troy xu6ng 841.803.247 873.838.596
Tren 1 nam an 5 nam 983.326.706 1.525.569.943
Tren 5 nam
qing 1.825.129.953 2.399.408.539
Chi tiet phat sinh cua khoan vay dai han nhu sau:
SO cuOi nam SO dlu nam S6 diu nam 1.525.569.943
S6 tien vay Oat sinh 399.680.000 2.821.603.150 SO tien vay di tra (100.119.990) (422.194.611) Ket chuyen sang vay va nq ngin han (841.803.247) (873.E 38.596)
COng 983.326.706 1.525.569.943
T'
Bcin thuyit minh nay la mgt bP ph4n hqp thanh va phoi dux dpc clung v&i Bcio cao tin chinh ang hqp
32
a • CONG 7Y CO PHI t DICH VY KY THU4T VIEN THONG Dia chi: S6 4A, 4B, 4C 06 Vtrang Thira Vu, phireng Klmcmg Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cao tai chinh tong hcrp theo)
19. Wit chti so. Mtn 19a. Bang dai chi& bit?: clang ctia van chii so' hiru
Vim eiu ht. cita chit s& hiru
Thang dtr von c6 phan
Quy din ttr Oat trier'
Quy khac thuOc vim chti sir him
Lcri nhuan sau thud china phan phOi Cling
S6 dAu nam trtrac 48.000.000.000 49.699.560.000 7.761.439.749 36.614.084 (17.550.923.412) 87.946.690.421
Lai nhuan trong nam trtrac 981.960.633 981.960.633
Trich thii lao HDQT, BKS (466.800.945) (466.800.945)
Chi quj, (2.056.399.000) (2.056.399.000)
SO dtr cuOi nam truot 48.000.000.000 49.699.560.000 5.705.040.749 36.614.084 (17.035.763.724) 86.405.451.109
S6 dtr dAu nam nay 48.000.000.000 49.699.560.000 5.705.040.749 36.614.084 (17.035.763.724) 86.405.451.109
Lai nhuan trong nam 1.877.087.053 1.877.087.053
Trich thit lao HDQT, BKS (489.888.000) (489.888.000) Bu dAp 18 lily k6 bang thang dtr von c6 phAn (17.035.763.724) 17.035.763.724
Chi quy (5.604.983.250) (5.604.983.250)
SO dir cuoi nam nay 48.000.000.000 32.663.796.276 100.057.499 36.614.084 1.387.199.053 82.187.666.912
(*) Chi quy DAu ttr phat tri6n a dao too, nang cao trinh (16 cho can 1300 (lan b't, can b6 ky thuat.
19b. Chi tat von gop cat: chit so' htru SO cuoi nam SO dAu nam
Tap doan 13uu chinh Vin thong V* Nam 15.750.000.000 15.750.000.000 Cac c6 dong khac 32.250.000.000 32.250.000.000
COng 48.000.000.000 48.000.000.000
Ban duvet minis nay to mot ba pikin hqp ihanh va phai &or doc ding vol Bcio ccio tai chirth tong hap 33
CONG TY CO PHAN DICH VU KY THUAT VAN TEEING Dia chi: S6 4A, 4B, 4C ph6 Vtrang Thira Vu, phuang Khtrong Trung, quan Thanh Xuan, TP Ha NOi. BAO CAO TA1CHiNH TONG HOP Cho nam tai chinh ke't thtic ngay 31 thing 12 !lam 2017 Bin thuytt minh Bao cao tai chinh tong hQp (tiep theo)
19c. Co phiiu SO cuoi nam SO dAu nam
S6 ltrqng c6 phieu danglq, phat hanh 4.800.000 4.800.000 S6 luong c6 phieu da phat hanh 4.800.000 4.800.000 - Co phieu pha thong 4.800.000 4.800.000 - Co phib uu dell S6 hrong c6 phieu ducrc mua lai - Co phie'u ph a thong - Co phiiu SO lug-11g co phieu dang Itru hanh 4.800.000 4.800.000 - Co phib ph a thong 4.800.000 4.800.000 - Co phieu tru dcii
Menh gia c6 phieu dang luu hanh: 10.000 VND.
19d Phan phi 4ri nhu(in Trong nam Cong ty da phan pheii lqi nhuan theo Nghi quyet Dai hOi c6 (tong thtfang nien nam 2017 so 10/NQ - DHCD ngay 25 thing 5 nam 2017 nhu sau:
VND Trich thit lao HOi ding quan tri, Ban kiem sok nam 2016
489.888.000
20. Cac khoan myc ngoiti Bang can doi ice tom Ngogi to cdc lorri Tai ngay ket thfic nam tai chinh, tien va cac khoan tucmg dtrcrng tien bao g6m 231,24 USD (s6 dau nam la 231,24 USD).
VI. THONG TIN BO SUNG CHO CAC ICEMAN MIX TRINH BAY TRONG BAO CAO KET QUA HOST DING KINH DOANH TONG HQP
1. Doanh thu ban hang va cung cap dich vu la. Tang doanh thu
Nam nay Nam true Doanh thu ban hang He Doanh thu cung cap dich vu Doanh thu hoat dOng xay lap COng
88.600.554.742 10.255.891.818
104.254.245.408 203.110.691.968
41.430.325.423 17.873.412.628 37.090.965.973 96.394.704.024
lb. Doanh thu ban hang va cung cap dich vu cho cdc ben lien quan Cong ty khong phat sinh giao dich ban hang va cung cap dich vtt cho cac ben lien quan.
2. Gia von hang ban Nam nay Nara trunk
Gia von dm hang boa da ban Gia von cita dich vu da cung cap Gia von cua hoat dOng xay lap ging
85.034.730.985 6.518.026.557
91.414.796.541
37.598.152.910 13.201.628.550 31.072.338.848
182.967.554.083
81.872.120.308
Ban thuydt minh nay la mat b0 phan hqp thanh va phai dux doc cung vii Boo cao tat chinh king hap 34
CONG TY CO PHAN DICH VV KY THUAT WEN THONG Dia chi: S6 4A, 4B, 4C phO Vtrang 'Mira Vu, phireyng Khtrong Trung, quan Thanh Xuan, TP Ha Nil. BAO CAO TM CHINH TONG HOP Cho nam tai chinh k6t thilc ngay 31 thing 12 narn 2017 Ban thuyet minh Bao cao tai chinh tong hqp (tiep theo)
3. Doanh thu hoat Ong tai chinh Nam nay Nam trtrov
Lai tien girl khong kY han 12.385.812 8.355.466 CO tirc, lqi nhuin dirge chia 459.000.000 172.800.000 Lai chenh lech ty gia do dinh gia lai cac khoan muc tien to co &tic ngoai to 11.650.346 Cong 471.385.812 192.805.812
4. Chi phi tai chinh Nam nay Nam trtretc
Chi phi lai vay 3.365.977.368 618.119.921 Lo chenh tech tS, gia phat sinh 190.567.987 134.396.485 Lo chenh l&h ty gia do danh gia lai cac khoan muc tien to co goc ngoai to 6.437.196 Dkr phong ton that Au to 4.579.095.719 ging 3.562.982.551 5331.612.125
5. Chi phi ban hang Nam nay Nam truetc
Chi phi cho nhan vien 25.506.234 Chi phi dung cu, do dung 50.402.781 Chi phi Bich vu mua ngoai 3.202.261.088 1.709.915.883 Cac chi phi khac 284.700.690 63.494.096 COng 3.537.364.559 1.798.916.213
6. Chi phi quark 157 doanh nghi4 Nam nay Nam trirot
Chi phi cho nhan vien 5.455.037.477 1.971.541.059 Chi phi do &mg van phong 188.348.021 278.003.565 Chi phi khau hao tai san c6' dinh 568.204.920 530.433.034 Thue, phi vale phi 45.492.207 23.948.171 Du phong phai thu Who doi 483.086.124 588.098.536 Chi phi dich vu mua ngoai 3.382.538.097 2.421.484.534 Cac chi phi khac 1.903.272.275 1.031.108.367 ging 12.025.979.121 6.844.617.266
7. Thu nh4p khic
Lai thanh ly, nhtrong bin tai san co dinh Nam nay
raj TI
2 K'
Nam truerc 474.742.727
Thu nhap tir cat khoan khong phai tra 453.500.000 Thu nhap khac 20.374.760 33.231.073 COng 473.874.760 507.973.800
BOn thuy‘t minh nay is meil by phan hap thanh va phai dzo7c dac cidng vbi Rio ado tar chinh tong hap 35
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: St) 4A, 4B, 4C phi Virang Thira Vu, pinr&ng Khtrang Trung, quan Thanh Xuan, TP Ha NOi. BAG CAO TA.I CHINH TONG HOP Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh tong hop (tiep theo)
8. Chi phi khac Nam nay Nam truirc
Thu bi Oat, bi truy thu 21.496.464 46.215.705
Phat ch4'm n6p bao him xa h6i 19.643.227 20.247.972 )(Cr ly cong nq 173.578.677 Chi phi khac 43.845.482 26.214.736 COng 84.985.173 266.257.090
9. Lai teen co phieu Thong tin ve lai tren c6 phitu duct trinh bay tren Bap cao tai chinh hqp nhAt.
VII. NHUNG THONG TIN KHAC
1. Giao dich va so (kr voi cac ben lien quan Cac ben lien quan vai Cong ty bao gim: cac thanh vien quan IY chu chtt, cac ca nhan co lien quan voi cac thanh vien quan ly chu chat va cac ben lien quan khac.
la. Giao dich va so cac thanh vien quan 1j5 chu chrit va cac cif nhan c6 lien quan voi cac thanh vien quail ly chu chat Cac thanh vien quan lY chu chat cac thanh vien H6i ding quail tri va cac thanh vien Ban Tong Giam doe. Cac ca nhan co lien quan voi cac thanh vien guar' 15/ chti chit la cac thanh vien mat thiet trong gia Binh cac thinh vien quail ly chit chOt.
Giao dich voi cac thanh vien qucin ly chic chat va cac ca nhcin cd lien quan voei arc thanh vien qucin 4)3 chti chat
Ong Phan Sy Kier: Nam nay Nam train
Tra ng g6c vay 400.000.000
Ong flung Quang Trung Cho vay khong lai suAt 500.000.000 Tra nc gee vay 500.000.000
Ong Trein Trung Hieu Cho vay khong lai suat 480.000.000 Tra nq goc vay 480.000.000 1.000.000.000
Cong na voi cac thanh vien quan ly chit chat va cac cot nhtin CO lien quan voi cac thanh vien qucin 1.) chit chot C6ng ty khong co cong na yeti cac thanh vien quail lY chu chtt va cac ca nhan có lien quan vbi cac thanh vien quan ly chu chot.
Thu nhdp cria cac thanh vien qucin lf) din chat Thu nhap cua cac thanh vien quart lY chu chOt chi co hrang vai tong tien lucmg trong nam la 1.641.364.694 VND (nam trtrac la 1.509.033.074 VND).
Bcin thuyil minh nay la mOr bO phOn hqp thanh va phal cle‘cm dpc cieng yen Bei° cao tai chinh tong hcfp 36
Tong chi phi khau hao va phan bo chi phf trd fru* dai hgn 2.114.350.885
icet qua kinh doanh theo by phan 3.565.823.757 3.737.865.261 12.839.448.867 20.143.137.885 (15.563.343.680)
4.579.794.205 471.385.812
(3.562.982.551) 473.874.760 (84.985.173)
1.877.087.053
i91 5_ NH!
)Np
c4k v A& Al HI
DA •
78.600.000
Cac chi phi khong phan bit) theo be) phan Lqi nhuan tir hoot dijng kinh doanh Doanh thu hoat Tang tai chinh Chi phi tai chinh Thu nhap khac Chi phi khac Chi phi thue thu nhap doanh nghiep hien hanh 1,91 nhuen sau Mid thu nit& doanh nghiep
Tdng chi phi dii phdt sinh di mua Jai san có dinh va cdc tai san dai han khric
CONG TY Co PHAN DICH VU KY THUAT VIEN THONG Dia chi: So 4A, 4B, 4C 06 Vtrang Thira Vu, plurang Khuang Trung, quan Thanh Xuan, TP Ha Nei. BAO CAO TAI CHINH TONG KW Cho nam tai chinh ktt thitc ngay 31 thang 12 nam 2017 Ban thuyet minh Batt cao tai chinh tong hqp (ti6p then)
lb. Giao dick va so du yeti cac ben lien quan kink Cac ben lien quan khac v6i Cong ty gem: Ben lien quan khac MOi quan he Cong ty Co phan Cong nghe HTSV Viet Nam Cong ty Co phan Cap quang Viet Nam Vina — OFC
Cong ty con C6ng ty lien ket
Giao dich vbi cac ben lien quan khac Ngoai cac giao dich phat sinh vbi cong ty con da duct trinh bay thuyet minh so V.2c, Cong ty khOng phat sinh giao dich voi cac ben lien quan khac.
Cong nQ voi cac ben lien quan khcic Cong nq vbi cac ben lien quan khac dtrac trinh bay tai cac thuyet minh se V.3, V.13, V.14 va V.18.
2. Thong tin ye 1)(1 ph#n Bao cao be phan chinh yeti la theo Firth vkrc kinh doanh do cac hoat deng kinh doanh ctia Cong ty dtrac to chtic va quan ly theo tinh chat cua.san pham va dich vu cung cap vai mai met be phan la met dan vi kinh doanh cung cap cac san pham khac nhau va phtic v1,1 cho cac thi truing khac nhau.
2a. Thong tin v'e linh ;Tr kinh doanh Cling ty ca cac linh vkm kinh doanh chinh sau: • Linh virc kinh doanh thtrong mai: Ban vat tu. • Linh virc dich vu: Tai uu hoa, sira china ling dm, bao &Ong, tu van thiet ke, cho thue nha tram. • Linh vtrc xay lAp dat cac dich vu ha tang vien thong
Thong tin vt ket qua kinh doanh, tai san co dinh va cac tai san dai han khac va gia tri cac khoan chi phi Ian khOng bang tien dm be phan theo linh vkrc kinh doanh ciia Cong ty nhtr sau:
Linh virc thwang mai
Linh vir dich va
Linh vtic xay lip COng
Nam nay Doanh thu than v'e ban hang va cung cap dich vu ra ben ngoai Tang doanh thu thud,: vi Orin hang va cung cop dich vu
88.600.554.742 10.255.891.818 104.254.245.408 203.110.691.968
88.600.554.742 10.255.891.818 104.254.245.408 203.110.691.968
Ban thuyb minh nay Er mqt b¢ ph(in hpp thanh va phai duqc dpc cung vai Boo caw tai chinh tong hqp 37
CONG TY CO PHAN DICH VU KY THUAT VIEN THONG Dia chi: S6 4A, 4B, 4C phO Vtrang Thira Vu, phtrerng latrang Trung, quail Thanh Xuan, TP Ha Ni.e
BAO CAO TAI CHINH TONG HOP Cho nam tai chinh kdt thtic ngay 31 thdng 12 nam 2017 Ban thuydt minh Bao cdo tai chinh tang hgp (tidp theo)
Cang
96.394.704.024
96.394.704.024
14.522.583.716 Cdc chi phi khong phan 136 theo ba phan (8.643.533.479) Lgi nhuan tir hog dung kinh doanh 5.879.050.237 Doanh thu host clang tai chinh 192.805.812 Chi phi tai chinh (5.331.612.125) Thu nhap khdc 507.973.800 Chi phi khdc (266.257.090) Chi phi thud thu nhap doanh nghiep hien hanh Lgi nhufin sau thud thu nh(ip doanh nghtep 981.960.633
Tong chi phi do plitit sinh de mua tai san co djnh viz cac tai san dai hgn khac 3.923.460.823 TOng chi phi khOu hao viz plain a chi phi tra (mac dai hgn 1.785.883.513
Tai san va nq phai tra cua be phan theo linh vtrc kinh doanh cua Cong ty nhtr sau: Linh vtrc thtrang
myi Linh vyc dich
vy Linh vyc xay
lip Cang SO ciutd nam Tai san tiirc tiep cua ba phan 23.520.981.757 11.900.362.127 11.759.663.979 47.181.007.863 Tai san phan ba cho ba phan Cdc tai san khong phan INS theo b.0 phan 197.045.506.051 Tong tai sat: 244.226.513.914
Ng phai tra tivc tidp cua ba phan 30.059.879.363 11.823.391.137 21.870.240.332 63.751.510.832 Ng phai tra phan b6 cho ba phan Nq phai tra khong phan b6 theo ba phan 98.285.336.170 TOng lip phiii Ira 162.038.847.002 'rkt,
"'
SO diu nam JU 141.04
Tai san tryc tidp cua ba phan 17.174.853.697 21.613.540.489 38.788.394.186 Tai san phan ba cho ba phan C
141.310.100.979 )46:1
Cdc tai san khong phan ba theo 130 phan Tong tai san 180.098.495.165
Ng phai tra tryc tidp cua ba phan 14.324.688.891 19.720.695.850 34.045.384.741 Ng phai tra phan ba cho bC) phan Ng phai tra khong phan ba theo ba phan 59.647.659.315 Tong ng phai tra 93.693.044.056
Linh vu•c thirang myi
Linh vyc dich vy
Linh vyc xay lip
Nam tru•b'c Doanh thu thuAn vd ban hang va cung cap dich vy ra ben ngoai 41.430.325.423 17.873.412.628 37.090.965.973 TOng doanh thu thutin ve ban hang va cung carp dich vu 41.430.325.423 17.873.412.628 37.090.965.973
Kdt qua kinh doanh theo 1)0 phan 3.832.172.513 4.671.784.078 6.018.627.125
Ban unrydt minh nay la mOt b0 phan hop thanh va phai durc doe cling val Bcio ccio tai chinh :Ong hcfp 38
Nguiri 14p bieu
Ke toan truirng
CONG TY CO PHAN DICH VU KY THUAT THONG Dia chi: S6 4A, 4B, 4C ph6 Vutmg Thira Vu, phu6ng Khtrang Trung, quan Thanh Xuan, TP Ha N6i. BAO CAO TA1CHiNH TONG HOP Cho ram tai chinh k6t thdc ngay 31 than 12 narn 2017 Bin thuyet minh Bao can tai chinh tong hcfp (tiep then)
2b. Thong tin v'd khu vtre dia 1.}5 Toan 1)6 hoat dOng Cong ty chi diin ra tren lanh th6 Viet Nam.
3. Sty kien phat sinh sau ngay ket thfic dam tai chinh Khong co sir kien trong yeu nao Oat sinh sau ngay ket thilc nam tai chinh yeu clu phai ditu chinh
s6 lieu hoac ding b6 tren Bao cao tai chinh tong hap. Lap, ngay 26 thang 3 nam 2018
Giam doc
LONG TV /AT
CO PHAN DICH VU KY TH : TH G
Son Ming Sun TrAn Trung Hien Phan Sy Kien
39 Ban thuyir minh nay la meir ba phrin hop thanh va phtii rluoc ripc cimg veil Brio ccio tai chinh tong hqp