eAo cAo rru cnirun - iTD · eAo cAo rru cnirun cxo HAu rAt cHiNH KET THUG NGAY 31 THANG 3 NAM 2017...
47
eAo cAo rru cnirun cxo HAu rAt cHiNH KET THUG NGAY 31 THANG 3 NAM 2017 CONG TY CO PHAN COI.IC NGHE TIEN PHONG
Transcript of eAo cAo rru cnirun - iTD · eAo cAo rru cnirun cxo HAu rAt cHiNH KET THUG NGAY 31 THANG 3 NAM 2017...
eAo cAo rru cniruncxo HAu rAt cHiNH KET THUG NGAY 31 THANG 3 NAM 2017
CONG TY CO PHANCOI.IC NGHE TIEN PHONG
CONG rY cd PHAN CONG NGHi rreN PHoNG
MUC LUC
1. Mgc lgc
Trang
1
2-4
5
6-9
2. Bio c6o cira T5ng Gi6m d6c
86o cio ki6m toin tlQc liP
Bing cin dtii k6 to:in t+i ngny 31 thing 3 nim 2017
86o c6o kiit qui hopt tlQng kinh doanhcho nlm tiri chinh kdt thic ngiy 3l thing 3 nim 201?
Bio c6o luu chuy6n tidn tQ
cho ndm tii chinh k6t thfc ngiy 3l th6ng 3 nim 2017
Bin thuy5t minh B{o c6o tii chinhcho nim tii chinh k6t thic ngiy 31 thing 3 nnm 2017
Phg lqc
4.
10
6. ll-12
7.13-42
44-46
* 'rrr***t't ** +:it'r*'r ***+*'rr(
8.
CONG TY c6 PHIN CONG NGHE rIEN PHoNG
BAO CAO COAT6NG GI]IMEOC
Tirne Ci6m d6c C6ng ty C6 phin C6ng nghQ Ti€n Phong Gau day gAi tdt.ld "C6ng ty) hinh bdy beo
"t'itl.i"i"-o"t? i6o cio ai chin-h c[o nam teri chinh k6t thtc ngdv 3l th6ng 3 nnm 201?'
[};;iltilf,"""8fl- nshe ricn Phong hoat dQng theo Giiv chung nhen dans ki doanh nehicp s6
d.]o issoooq, oane ri iln ;Au ngav 20 rhdng 0 t nam-te99 va dang ti tha) ddi lan thi 27 neav l6 th6ng
ii "# zirri J" l1i(i r'oqch v;'Diu rutp u6chiMinhcdp
Trq so chinh:- ;;fi : L:u 4, tda nhd ITD, s6 ot d'rong seng tgo, phuong TAn Thuin D6ng' qu4n 7' TP'
H6 chi Minh.- Dien tho?i : (84 - 8) 3770 I I i4- Fax : f84 - 8) 3770 1116
Hoqt dQng kinh doanh cia C6ng ty theo Giay chung nhin dnng k;y' doanh nghiep ld:
- Xay dung c6ng trinh giao th6ng;
- Dich vu taD dat cdc sdn Pham bAn ra;
- Kinh doan'h bir dQng sen voi quyin so hnu hoAc dilhuel- Mua b6n v6t tu, m6y m6c, phrr ting' ri"ft lii" ,f iai ti ii:t rtqc, heng diQn tu Mua b6n thiiit bl viEn
irrinn [ao aon" uu", .ric ioai anten cho thiiit bi truydn din vi ba, ph6t thanh truycn hinh vA c6c phu
lie""firn'rt.ol]V* bdn t6ng dai dien rhoai. Mua bdn rhi6r bi..gidi phip cdng nghE thonglin,lM.ua
bdn\irlu.rhi6l bi chong mdn. Mua ban thi6r bi dung cu he thong dien thi'tbi dren ti 'lrctr
[nren'
thi6t bi phet song, thi6t bi diAu hda nhiCt da, thiii! bi vC sinh;
- Mua brin v6t tu,-mey m6c, phg tr)ng, linh kiQn nghinh c6ng nghiQp- x6y dr-ng, thiet bi chong set;
- Mua ben vat tu, mey m6c, phu ting, linh kien hdng tieu ding;- Dai I'i erii hans h6a. Dai 19 mua bdn hing h6a' m6i gi6i lhuong maii
" il;;i;;. ilil;;; -Ji'i.-e nehiep.ia" j!,ng,. h-q rhiinq rin t'q.. hf th6ng ch6ng sdr' Lip d4t hf
th6ne co di€n conflrinh, hE thiing rh6ng gio, diiu hoa c;p nhiel' hq thong rhong tin li€n lac hC
rhiini ph6ng chrir ;hna ch6y, hi rhong an ninh beo vC. he rh6ng neng chuvCn Thi c6ng l6p dit h9
rhone ch6ne an mon t'im loqi;ir'iai il up aai "i" h€ rh6ng diin c6ng nghifp ddn dung. he th6ng tin hsc hf th6ng ch6ng set
Thiiit kit va hq th6ne mey tinh, phAn cring, phAn mAm, trang web, tich hsp mang cuc b6;
- Xav dunq cons (rinh kj lhu4t dan dqng:
;;';; ;?;;il;;;;ii" uj ':,ne
aune ;;" "ans
ngh€ ki thuat cao trons c6ng nshiEp ru vAn ky thu4t
gidi phdp ch6ng dn mdn kim lo-ai bang phusng phep dien h6a:
- Sia chta vd bAo tri c6c sAn phim b6n ra;
- K6t n6i mane intemet;- rrlru uan iuit ui drio tqo - dgy neha Mua ban thiiit bi dung cu, thi6t bi va m6y c6ng nghipp, h6a
chdt. pin, accu vi b0 n?p, mua l6n thiiit bi van phdng, thi6t bi nghien citu kioa hQc thi nghiem;
- Lro dat t6ns dai didn thoai;- t'lgnien .ur.ina plai tri€n khoa hgc cdng nghe' dich vv ph6t triAn vd irng dung khoa hQc ry thuat vdo
cu0c s6ng;- tr v6n vl-le th6ng m6y tinh, phdn ctrng, phin m6m, trang web, tich hgp mang cuc b0, dich v! qudn
li mrv tinh:- t.'luu ban h9 th6ng un ninh, hC th6ng beo ch6y, beo trom' gi6m set b6n hdng;
- Sin xu6t phAn mdm tin hqc;
- Mua bin phAn mAn tin hqc;
- ;il#ffi;;il;;6ne-nlli9p, anitin, mqc in, tinh ddu, khi c6ng nghiQp, keo h6a hqc' chAt miu'
"[u" a"* ftsp, -"tunoi, p"."nn, diu thom vir huong liCu, s6-da, mu6i c6ng nghiQp' axit vd luu
- l?ilhinu" .v "ti
,nay tinh vd cdi d?t phdn rnam.
,6,Il2[nict
[i\*'i'u
&
2
CONG TY c6' PHIN c6NG-NGHE TrCN PHoNG
BAo cAo ci A TdNc GIAM Doc (r'ep rheor
il8i :;ff lJiJrt.i;u.i".'J:il;;,1'l"lli'|]0" ttns rv trons nam !e cho din rhoi diim r$p bdo cno
niry bao g6m:
EOi d6ng qudn t4|'t T6ng Gidm die
3H llffi,!;ilT'" iil"'i'l'* u'r. il ;G'" nlai t s trang r nam zota
rong ct'i't i6" 86 nhigm ngey 23 th6n11 nern20l4
6ng N guy3n Hnu Ding rhirntr vren Tir nhiQm ngdy 23 th6ng 6 n6m 2016
6ns NeuvEn Vinh Thu4n I hann vren 86 nhi9m ngdy 23 th6ng 6 nam 2016
6:ii;:idi"il:;il; l*:l:::: 3:llffffill;lpffi;ffii3iione Pham Dic Long Inann v'e
Xii r"ia" t-ri "."i
t*a Thanh vicn Tit nhiern nsdv 23 thens 6 nam 2016
qrc;r*lleirl ' it*:l* B:llffffii?1:HH;ffii3ilBe Doan Thi Bich Ngac I nann vre
Ban *i6m sodt
Hq va tan Chnc vu Ngi'y bi nhig'm/JJg4 ti nhiem
ong Biri Hodng Anh tru*g o-- Ti nhiem ngay 2l thdn8 6 nam 2016
"iia" rr,i in-" gra" r.,,ttg bu; 86 nhiCm ngdv 23 thans 6 ndm 2016
ui in" ini'io' ""y"h rhdnh;icn B'r nhiem nsdv 29 th6ns 6 nam 2015
sd "6h'i
rh, Ha Thinh vi6n 86 nhiem ngi'v 29 thens 6 nam 2015
D4i diqn theo Ph6P luatNguoi dgi diQn theo phdp lu4t cia Cong ty trong nam virho di5n thdi di6m lip b6o c6o niry b ong Ldm
ifria" O"a" - r;"g Ciam d6c (bo nhiCrn nsdv 2l th6ng 7 nam 2014)
Ki6m todn vi€nl'# *
^t]ii *'a. todn va Tu van A&C da duoc chi dinh ki6m toen Beo c6o tei chinh cho nem td'
chin-n (6t rtruc ngay I I th6ng 3 nam 201? cLia Cong ry
Trich nhiQm cia T6ng Giim al6c
il.r Clj.,i aa" chiu tr-act nniQ,n lap B'o c6o tdi chinh phaLn 6nh trung thlrc ve hsp li iinh hinh tdi
"t i":n, *, q* t.+ aO'g kinh doanh vd luLr chuyiin tiAn ti cria Cdng ty trong nam Trong viec lap 860
ceo di chinh niy. T6ng Giem d6c Phei:
.-- Cf'qn f{ru "i""t'ini
s6ch k6 to6n thich hgp vir rip dqng cic chinh sich niy mQt cach nh6t qu6n;
. ThLrc hiCn cec x€t doen vd c6c udc tinh mot c6ch hqp ly vd than rang;
. N€u rd c6c chuAn muc k€ toen 6p dqng cho Cong ty co duqc tuan thi hay khong vi tAt ca c6c sai
lech lrqng )du da duqc lrinh bd) vd giei thich trong Beo ceo tei chinh;
. LaD 860 cro tii chinh tr6n co sd ho?t dOng lien t$c trit truong hgp kh6ng th6 cho ring C6ng ty s6
ti6' tuc hoat dong li6n tuc; )hi: rui ro c6 sai s6t. Thi6t ldp vi thuc hifn hf rh6ng ki6m sodt noi bO mar cdch hnu hiCu nham h?n (
rrone yiu Oo gi"n ran hoic nhim lin trong viQc lap ve trinh bdy Btio ceo tai chinh
T6ns Cidm ddc dem bdo cac s6 k6 roin lhich hgp duo. c luu.gin diy du di phen 6nh linh hinh tai chinh
cria i6ne rv vdi mtc dO chinh xdc hqp li tqi bdt hi lhdi diCm nao \A cdc sd sach ke toan luan lnu cne
OOiii"i"''ap a*"e. 16"gciat ao. .lni.tti" trdcir nhiim quin.lj cdc.rdi sAn^cia.C6ng ry ve do do da
ir'u" trii" "ai
ri+-prtap iiich trqp dA nea-n chan vi phit hiln cdc hirnh vi gian lan va c6c vi pham kh6c'
Tiing Gi6m d6c cam k6t da tuan thi cec yeu cau n€u trCn trong viCc l6p 860 ceo tei chinh
Jll
6r{lrxl|
,oiiltl
CONG w cd PHIN CONG NGHE rrCN PHoNG
BAo cAo cuA rdNG G!iM!9!l!:4!AI-
i::-':*ilo";:lj,ir:illocaotei.r';nr'ainlkcm Beoc6ota'|ichinhdap-han6nrtrunsthqcvdhsp
;"ifi, iil;i""r* ;i" co,,e ty.ai,r,"i a,a'' XX ii:lllf Ut :,;ffii';ll_5*X |;il:;;t
kinh doanh vd tinh hinh luu chuyen ti6n tC
h.,o vdi cac Chuan mlrc KO toen vigt Nam;;hi aO ii5.toen dountt ngttiCp ViQt Nam vd' cec quv dinh
oiip ri JiiJ q*" ai" viec tip ve trinh bav Bao cdo tili chinh'
Ngdy 25 th6ng 5 nem 2017
TcoN
c0]G
JTYr x0\t
vAluvlti
4
?"o**T'LLYA&Cco\c ry rN'HH IdtM ToAN vi Ttl liiN A&c
A&C AUDITTNG AND CONSI]LTING CO.' LTD'
56: 0757/20l7ECTC-KTTV
aa99,2At 3 008,1
TP. Hd Chi Minh, ngey 25 th6ng 5 ndm 2017
4r.,.riii ii iii
Kinh sui: cAc cO DoNC. Hol DONG QUAN TRI vAToNcGIAMDOC
-
cdrc rv co PHAN coNG NGHE TIEN PHoNG
Chnng ldi da kiam ro;n tslio cao lai chinh l.Am rheo cua Cong r) Co phin Cdng nghe Tiei th:Tl:"11?goi rdtla-Congry"r.dLrgcli-pngdy04thdng5nam20lT rl trang 06 den rrang 46 bao gom bang can oor
i3 roa' iai nga"y j r'ir,a.g 3 ;rmlbl7, 860 iao kit qua hoal dong kinh doanh' 860 c6o lrru chuycn ti6n tC
cho nam tni chinh k6t thfc cine nglv va BAn thuyet ninh Beo c6o tai chinh
Trdch nhi€m rria T6ns Gi6m d6cionn ci'i. a,i. Co"c r; chiu rrdch nhigm vi viec l4p va tinh bdv trung thuc va hqp li B'o c6o rii chinh cia
con-q n theo crc ch-uin muc Ki loiin Vigt Nam, Chii dO K6 todn doanh nghiep viej Nam v'' cac quy dinh
ohrio"li c6 lidn quan d6n viac lip va rrinh bay 860 c6o di chinh ve chiu lrach nhiem ve kiem so't n6i b0 mi'
idnn 6ianl a,i. ia. alnr, ld c;n ihi6r dd dem bno cho viec llp vd trinh bny 860 cao tdj chinh khdng c6 sai s6t
trong yiiu do gian l{n hoac nhim ldn.
Trdch nhiQm cria Ki6m torn vionTrech nhiem cr)a chtng t6i ld dlra ra i kian va 86()160 tdi chinh dqa trCn k6i que ctu cuoc kiCm to6n Ching
toi aa rie" rranf) tlar tLan theo cac ihudn mqc Kiam ban viet Nam. cec chuin myc niry y€u cdu chfng ldi
tuan thr] chudn mlrc ve crc quy dinh vA d?o dfc ngha nghiep, lap k6 hoach vd thuc hien cudc.kien.loan dC
dqt dvgc su dam bAo hgp li va viec lieu 86() cao lai chinh cia C6ng ty c6 cdn sai s6t trang yeu hay kh6ng
C6ng viec ki6m lodn bao gdm thlrc hien cdc thu tuc nhim thu rhip cac bing chtnB ki6m todn vC cac s6 lieu va
rhuy6t mini tren Bao c6o 1ai chinh. Cac thrl tW kiCm toan dugc lga chqn dua trCn xdt doAn cia ki6m toan
vic;, bao gdm danh gi, rLlri ro c6 sai s6t trang y6u rong Bao ceo tai chlnh do gian lan hoAc nhAm lan. Khi
thlrc hiCn danh gi6 crc riri ro ney, kiam to6n vien da xem x€t kicm so61 noi b0 cua Cdng ty lien quan den
viac lap vd trinh bny 860 c6o tdi chinh trung thlrc, hqp ly nhiin thi6t ki: cac thir tuc ki6m to6n phi hgp vditinh hrnh thuc te. tu) nhidn khdng nham mfc dich dua ra i kien v€ hieu qud cia kiem so6t noi b0 cira Cdng
r). Cdng visc hidm loen cing bao gdm ddnh gia rlnh lhich hqp cna cdc chinh sAch ld loan dugc dp dung va
rinh hgt li c[a cac trdc tinh k6 to6n cna Tijng Cirln d6c cing nhu diinh gie liec trinh bay t6ng $a R6o cao
liichinh.
Chnng 6i tin tuong rang cec bing chtmg kidm toan ml ehung loi da lhu rhAp dlrgc la diy dir vd thich hgp ldm
co sd cho y ki€n ki6m 1o6n cia chLing t6i.
'l t<i6n cria ri6m toen r ian
Thco i ki6n clia chnng t6i, R6o cao iai chinh da phan 6nh trung thuc vd hgp li, !r6n cac khia c?nl rang yeu
: 0z Tflons sod st , Tan sinh Dnr' flo cbj Midh citv
Tel: (84.8)3 54729?2 Far:(84 8)l5472970
4Bradcn in Ha Noi | 40 CianC Vo Si, Dons Da Di61 , Ht Noi Cnv
Bndcn in Ma Tralg : 1 8 Tran Khanh DD St . Nha Tra'8 Citv
BEnch in CeTbo i15 13 Vo Nguven Giap St CanThoCitv
Phan V0 Cdng B, - Ki6m to6n vi6nSi cidy CNDKHN ki'm bdn: 0197-20)3401' '
BAo CAO KIE,M TOAN DOC LAP
ltnh hinh ldi chinh cn; C6ng ty C6 phan cong nghe Ti6n Phong tai ngdy 3l thang I nam 2017, cnng nhu kctllnh hinh lar chinh cua cong ly Uo phan cong nghe llen Phong lar ngay Jl mang -, nam zur /, cung nnu Kct
qun ho4l dong kinh doanh vd tlnh hlnh luu chuyCn tiCn tC cho_nam iai chinh k€t thlc cnng ngiy phir.hgp.voi
iac CluAn muc x6 toan viet Nam, Ch6 dO K6 to6n doanh nghiep Viet Nam ve cac quy dinh ph6p ly c6 licnvd trlnh bdy Bro cro tdi chinh.
to:in r'A Tu \6n A&C
V*)(i/c?/n^clII J
,r\(lEt4s
t/a
-1,
F.j
c6NG TY cd PHAN coNG NGHC rrCN PHoNG
Jii "iil ti" o,
"t *, ttD' sii 0l dua'ng sens r?o, phudns Tan Thuan Ddng' qu6n 7' rP H6 chi Minh
BAo cAo rAI cltlNHCho nam tai chinh k6t fiLic 3 nan 2017
BANG cAN Dol Kt roANT?i ngiry 31 thdng 3 nnm 2017
CHi TIEU
TAI SAN NGAN HAN
Tian vi cdc khoen tudng iluong tian
CAc khoan tuong duong tian
M!s6 cu6inxm
Don vi tinh: \4'{D
s6 oiu nemr nut cr
minh
r00
110 V.llll1\2
lz0t2lt22123 V.za
130
131 V.3
t12 V.4t33ll4t3s v.5116 V.6a
l3't v.7139
150
l5l V.9a
t52153 V.l4154
201.366.543.521
38.870.580.26r
8.870.580.261
30.000.000.000
284,000.000
2S4.000.00;
126.498,792.265
124.861.976.930
2.327 .agl .441-
4lt9.9ll.47l40.r95.030.244
(45.006.007.821)
37.258.443,08039 .594 .488.622
(2.336 .04s .542)
454.121.915
138.063.675
284.803.069
3l.861.1?l
208.220,703.230
22.t62.350.565
16.162.150.565
6.000.000.000
224.000.000
224.000.000
101.503.?33.s72
56.848.821.057
23 .5',7 4.011 .627 -
9.160.852.587
52.058.881.265
(40.138.852.964)
?9.8?0.874.154
8t.524.571.l86(r.653.69?.032)
4.459.1 44.939
192.428.889
4 .261 .3 t6.050
t.t.2.
II. Diu trtti chinh ngin hen
1. Cbung khoan kinh doanh
2. Du phirnggiam gia chungkhoan kinh doanh
L Diu tu nim giii ddn ngdy dao hqn
Ill. Cic khoin phii thu ng6n hqn
L Phei thu ngin h?n cia kh6ch hang
2. Trn trudc cho ngudi ban ngAn han
3. PhAi thu noi bO ngin h?n
4. PhAithu theo ti6n d0 kii hoach hqP d6ng xav dung
5. Phairhu vA cho vaY ngin hqn
6. Phai thu ngin h4n kirc7. Dv phdng phei thu ngin b?n kh6 ddi
8. Taisen thi€u chdxn li
Iv. Hlng t6n kho
L Heng 6n kho
2. Dlr phbng giam gie heng 6n kho
V. TAi sin ngln hen khtcl. Chi phi tra tru6c ngAn h?n
2. Thu6 gi, tr!gia lang duqc kheu trit
L Thua va c6c khoan khec Phai thu Nhd nudc
4. Giao dich mua bdn hi trri phi6u Chinh phn
5. Tai san ngin han kh6c
6ll f
IO'140 v.8141
t49
\da c.io hity phAi dsac dac cnng rA &)n thrit hiah Bdo ctto tdi chtnh6
c6NG TY cd PHAN c6tc ruenf rril ruolcDia chi:Lau 4. tda nla ITD, s6 0l dudng SAng Tao, phudng Tan Thuan D6ng, quAn 7' TP H6 Chi Minh
BAo cAo rAI cHiNHCho nam tai chlnh kiit thtc ngay 3l th6ng 3 nem 2017
Bins ca' d6i k6 torn CiCp theo)
cHi TIEU
B- rAl sAN DAI HAN
I. Ctc khoin phei thu dti hen
l. Phai thu dAi h?n cna khach hAng
2. Tre rudc cho ngudi ben dAi han
3. V6n kinh doanh ddon vitruc thuoc
4. Phai thu noi b0 dai ha.n
5. Phii thu va cho vay dai hln6. Phai thu dai h?n khac
?. Drr phdngphei fiu dai h?n kh6 ddi
Ir. Tti sen c6 dlnhL Tai san c6 dinh hilu htnh
- Nguyan 8i1- Cia hao ndn lty ki2. TAi san c6 dinh thu€ rei chinh
- Nguyen gi6- Gid tri hoo nin hY ke
3. Tli san c6 dinh v6 hlnh
- Nguyon gid- Gid ti hao nin lay ki
III. B6t dong san diu t'r- Nguy€n gi6
- uu r! nao mon ruy Ke
Iv. Tli sin dd dang dti hqrl. Chiphi san xufu, kinh doanh dddang dei hen
2. Chi phl xay dlrng co ban dd dang
v. Dlu tutli chinh dli h?n
l. Dau fi vao c6ng ty con
2. Diu hr veo c6ng ty licn doanh,li6n k6t
3. Deu u g6p v6n vao don vi kr'ac
4. Dv phbng dau tu tli chinh dei h?n
5. DAu tu nim gio diin ngay dao han
VI. Tti sin dii htn khnc
L Chi phi tra trudc dei han
2. Tei san thua thu nhap hoan lAi
3. Thi6 bi, vat iJ, phu dng lhay thii dai hqn
4. Tai sa$ dai h?n khac
TONC CSNG TAI SAN
MN
sd
Thuy6t
200
210
2112t22112t4215
216 V.6b
2t9
220221 V.10
222
223
224
225
226
227 V.l I
228
229
250
25t V.2b
252 V.2b
253 V.2b
254 V.2b
255 V.2a
260
26t V.9b
262
263
268
270
s6 aiu nlm
r56.905.512.270
174,617.859
15s.631.934.?80
t7 4,617.859
174.6t1.859
68.133.114.64?
48.27 1 .893 .825
65.170.098.358
(t7. t98.204.53J)
t9.861 .220 .822
21.25 L431.37l(4.390.2r0.549)
t?4.61?.85;
68.670.636.210
49.5 77 .0a], .224
7 L228.395.8t0(21.6s 1.3 t4.586)
-
t9.091.554.98;24.25 |.431.37 1
(5.t57.876.385)
86.093.100.313
120.616.I00.3412.310.000.000
3.000.000.000(40.258.000.000)
425.000.000
1.96?,157.858
l.967.ls?.858
85.373.100.343
)20.616.100.3432.310.000.0003.000.000.000
(40.553.000.000)
1.951.101.931
1.951.l0l.93l
230
232
24n2.41
242
{9
iil
I
Btio cio nay phai als$ dac cnnE vdi Bdn thry;t hinh Bdo.do bi chinh
-----16iifrrnafitl --J63-3521-3s.o-id
cONG TY cd PHAN cdNG NGHf rrEN PHoNG
Jii "it ia" ., *' *i ttD, sii 0l duone sang r?o, phudns ran rhuan E6ns' quin 7' rP Hd chj Minh
BAo cAo rAl cHiNH
Cho nam tdi chinh k6t thric ngiy 3 I thang 3 ndm 20 I ?
BAng can d6i k6 to6n (ti6p theo)
cHi rliu
c - NqPHAI rRA
I. Nq ngin h4n
l. Pha'i tra ngudi b6n ngln han
2. Ngudi mua tra tian trudc ngen h4n
3. Thuii va cac khoan pbai nop Nhd nu6c
4. Phai|ra nguiti lao dong
5. Chi phi phai tra ngin h?n
6. PhaiRe noi bO nsin h?n
7. Phei tsn theo tiiin dO k6 hoach hsp d6ng xev dung
8. Doanh thu chua thuc hien ngin h?n
9. Phei tra ngin han khac
10. Vay va ng thu€ tAi chinh ngin han
I l. Dg phdng PhaitrangAn hqn
12. Qut khen thumg, Phirc lqi
ll. Qui blnn 6n ei614. Ciao dich mua b6n l4i trAi phi6u Chinh phn
lI. Nqdtih?nl. Phdi trd ngudi b6n dai h?n
2. Ngudi mua tre tiAn tru6c dai han
3. Chi phi phei M daihan
4. Phdi ranoib0 vC v6n kinh doanh
5. Phaiire noib0 dAi h?n
6. Doanh lhu chua thu.c hien dai h?n
7. Phai rd dai h?n khac
8. Vay vd nq tbu6 ai chinh dei han
9. Traiphi,iu chuyan d,ai
10. C6 phi6u uu dai
1t. ThuC thu nnap hoan lai Phai tra
12. Ds phdng phei ire ddi han
I 3 . Qui phdt Fi6n khoa hec va c6ng nghc
M6sii cu6i nlm
l nuycrninh 56 iliu nrrn
300
3r03l I V.l2312 V.ll313 V.l4314 v.l5315 V.l6I6317
318
319 V.l7a320 V.l8a321 V.l9a322 V.20
324
330
331
332333
134
335
3363l? v.l7b338 V.l8b33934034t342 V.l9b343 V.2l
t32.67 8.339.661
102.563.581 .7 51
43 .5aO.434 .932
1.030.918.152
651.349.435
9.t21.089.096
l7 .992.61 1 .203
162.521,020.154
143.?15.869.142
56.169.000.971
11.585.275.083
410.583.835
t t.846.942.260
9.782.921.516
20 .7 35 .S!s .11;2s .420 .072.044
5.120.7 48.3',15
2.644 .429.2a0
20.036.954.91I
1 .414 .290.664
2.109 .933 .t64
30.1t4.751.910 18.805.151.012
l,x- --..q.. TY\
2.164.500.865 {LJ|l Hl
?.299.000.000 , TUVi-c- ,4'it' \\yt
9.34t.650.t47
|.r91.762.66;
26 .s53 .989 .24;2.369.000.000
Btio cdo nat phAi dtq. dac cnng rA Blin thrvit ninh Bdo cdo tdi chinh
c6NG TY cd PHaN cONG NGHC rrEN PHoNG
Ji" "t
i La" q, Ou "na
rrD, sii 0 l dudng Sang T4o' phuong Tan Thuan D6ng' quan 7' TP H6 Chi Minn
BAo cAo rAI cHiNH
Cho ndm tai chinh kit thfc ngay 3l thdng 3 nam 2017
Brnc can d6i k6lorn (li6p $eo)
M'clti TItu
D - vdN cH0 so Hf,tJ
I. v6n chn sd hiluL v6n g6p cna chn sd hfu- Cd phiiiu phij th6ng c6 quyen bier quval
Thuy6tminh
400
4104l l v.2z
41lb4t2413
414415 V224t64t7418419
42042t V22
42la421b422
430
431
440
s6 ddu nnm
227,s93.716,124
227.593.716.124
190.64?.980.000
r90.647.980.000
201.331.617.856
201.331.617.856
153.249.760.000
153.249.760.040
2.
3.
4.
5.
6.
1.E.
9.
10,
11.
tr.
Co phiar n dai
rh4ng du v6n cd phAr
Quydn chqn chuy'in ddi tr6i phi6u
V6n khec cia €hri sd htru
C6 phi6u quy
Chenl lech dAnh gi6 hi lAi san
chcrh lech r! gj6h6i do6i
Qui dau tu phat ri€n
Qut h6 trq sap xCp doanl nghiep
Qut kh6c thuoc v6n chi sd htuLqi nhuAn sau thu6 chua phan Ph6i
Lqi nhudh sau thuit chta Phan Ph6iliy ki din uiji ki tn acLqi nhu1n sau thui chva ph,tn ph6i ki narNgudn v6n ddu tu xay dung co ban
Ngudn kinh pbi vA qui kh6c
Nsudn kinh phi
Ngu6n kinh ph da hinh lharn tei san c6 dinh
TdNG CONG NGUON VON 360.272.055,',19r
(t5.680.000) (15.680.000;
36.961 .416.t24
6.949.281.290
30.012.134.834
48.097.53?.S5;
48.097.537.856
II.L2.
Ph?m ThiBIch Theo
Nguli lap
------56tss2.638J'id
Chi M;nh, ngay 04 thdng 5 nam 20 I ?
/;"-A;r\//,'/ coNC,rY \,' 7 co PhAN Ir\ coNG NGHF//,
eVl4tCIq"'' >ffi6
Bdo cdo niy phai iL\tr itac cnng voi BAn hrrttt ninh Bnn ''j'o
tdi chihh
x6 toen truang
9
c6NG rY cd PHAN c6NG NGHE rriN PHoNGDia chii Liu 4. lda nhe ITD, s6 0l dusng Slng Tao, phuorg T6n Thuen Ddng. qLr?n ?, TP H6 Chi Minh
BAo CAO TAI CHiNHCho ndm rai chinl kiit thic 3lthrng3nan2017
BAo CAO Kf,T QUA HOAT DONG KINH DOANHCho odm tii chinh k6t thic ngiy 31 thnng 3 nim 2017
CHi TI.U
l. Doanh thu brn htng v, cung crp dich vU
2. Cic kholn giim iri doanh fiu
3. Doanh thu thuln va bdn htng vA cung c6p dlch vq
4. Ci4 v6n hnng bdn
s. Lqi ohuan sop vA bin hnng vt cuDg c6p dich v{
6. DoaDh thu ho?t ilong tli chinh
7. Chi phf tai chinh
Trong d6: chi phi l6i vay
8. Chi phi ben hnng
9, Chi phi qutn li doanh nghiep
10. Lqi nhuAn thu6n tnl hogt dong kinh doanb
ll, Thu nhAp kh{c
12. Chi pbl kh6c
13. Lqi nhuan khdc
14. T6ns lqi nhuan k6 torn tru6c thuC
15, Chi phi thu6 thu nbAp doanh nghiep hi6n henh
16. Chi phi thu6 thu nh6p doanh nghiep hotn l?i
17. Lqi nhuin sau rhu6 thu nhAp doanh nghiip
Lii cs bin tr6n c,a phii5u
Lti suy giAm trCn c6 phi6u
0l
02
l0
ll20
2l
22
23
26
30
40
50
5l
60
70
1l
Thuy6tminh
VI.I
Nnm nay
Don vi tinh: \4\lD
Ntrm tnrdcMEs6
VI.2
561.022.220.sns
213r2.000
560.998.908.505
411.7 62,428.130
a9.236.479.77 5
21 .238.087 .645
7.155.824.000
3.36r.058.?84
2't .887 .295.621
26,486.944.405
54.944.503.388
2.138.462.532
416.754.453
t ,92r.708.079
s6.866.2rr.161
6.112.115.423
50.694.096.044
320.717.410.695
120.717.410.695
258.051.217.722
62.666.162.973
25.138.?23.890
3.244.617 .402
4.158.104.?19
19,612.978.656
t9,186.824.217
45.760.466.128
102.227.488
18.136.5I1
84-090,917
vr,3
vI.4
vt.5
vt.6
vt.7
VI.8
vl.9
vt.9
v.l,t
45.844.557.105
,{5.844.557.1
18.
19.
_ . -{q-U6 Chl Minh, ngey 04 th6re 5 Darn 20 I ?
j" ".' t"^\
/ol cor'rr'tv\lif cdrtin )
"i[Le.-1v,:---
Phem ThiBich Theo
Ng'ldi l6p
aiiwx6 toan truo'ng
i Phuung" Quin
Bdo ct o hdy phtti duqc .tec cnng fti BAn huit ^inh
BAo cdo ii chinh
ci{m d6c
l0
c6NG w cd PHAN c6NG NGHE nCN PHoNGJi
"'ri "4".,." "ii,i",,a oi outne i*e r*, pLut'is ren rhuAn D6ns' quan 7' rP H6 chiMinh
BAo CAO TAI CHINIICho nam di chinh k€r thic ngdv 3l thdng 3 nlm 2017
BAo CAO LTIU CHUYEN TIEN TE(Th€o phudns Ph5P gi6n ti6p)
Cho ntm tii chinh k6( lhdc ngny Jl lhing I nnm 20l7
Do]r vi tinh: \4,1D
cHi rliu
Luu chuyao tian tt holt dong kiDh doanh
Lti nhu\n hrbc thuiDIiu chinh eho cdc khodn:
KhAu hao rei san c6 dinh va b6t dons san dau tu
Crc khoen du pbdng
Lai, 16 ch€nh lech $ si, h6i doai do danh sia l?;
cAc khonn msc !i6n te co 86c ngo?i lC
Lai, 16 rn bo?r dong dAu tu
Chi phi lai vay
Cec khoen di;u chinh khAc
Lr'i nhuin tt holt dang linh doanh
t .dc thar ddt vdn lur d1ns
Tan& Siam cAc khodn Phdi thu
Tang, giam heng dn kno
Tang, ginm c6c khonn PhdireTdng, giim chi phi t|li' tru6c
Tane, sinm chl?ngkhorn kinh doanh
Tian lai lay da tleThu6 ihu nhap doanh n8hiep da nop
Ti6n thu khac li' ho?t dong kinh doanh
Ti6n ch;kh,ic cho hoqt dong kinh doanh
Ltlu chtrAn nin h'Ai h ho dAry kinh doanh
L[u chuyaD rian tn ho+t dong diu tu
Tian chida mua sim, xay dgnstiisnn c6 dinh vn
cec di sin dei h?n kh6c
Tian thu tt ftanh li, nhuqns blin di sdn c6 dinh va
cAc tii san dai h?n khdc
Tidn chi cho vay, mua cdc cons cu ns cua
dm vi khec
Tian th! hdichovay, brn hicrc c6ng ca nqcna
don v! khac
Tian chi dAu tu s6p v6n vao don vi kh6c
Tiin thu h6idAu tJ g6p v6n veo don vikircTia. thu laichovay, c6 trtc vn lqi nhuan duqc chia
Ltru chuyin tin thtin rtt hoq dOry dlu tr
Me Thuy6ts6 Dinh
-lEgill01 56.866.211.167
V.l0;V.11 5.220.775.889
Y.ziv.7iv.8;V.19 24.180.384.754
vt.4 2t.936.960vr.l (26.590.858.139)
v1.4 3.161.058.784
v.21 2.369.000.000
66.028.509.515
(48.7r5.131.955)
41.910.082.564
(25.146.804.?98)
38.309.287
v.l7:Vl.4 (3.721.957.395)
v.t4 (2.750.000.000)
80r.?87.233v.20 (2.306.681.122)
26.r58.113.329
15.811.557,105
4.634.020.761
12.720.680.386
51.375.608(24.667 384.946)
4.t 58.304.719
12-711.553,639
(8.708.619.1ll)(68.091.898.85s)
35.655.824.117
66.793.682
(4.035.839.552)
13.639.s32.574)640.908.189
(r.466.750.571)
(6.837.560.838)
I.2.
;
0U
otl|I
roir
Aitt.1
It.
t-
2.
3.
5.
1.
04
05
06
o7
OE
09
IO
tl1Z
l3t4l5l6t7
2T v.l0
22
2l v.2;V.6;vll
24 V.2iV.6;Vll25
27
30
(10.8r2.275.000)
15.970.144.116
36.827 .684.659
----71:r7i:fi77n
(44.536.364) (2.046.650.909)
2.809.091
(r.000.000.000)
(rs.713.677.40r)
10.414.360.000
t2.798.008.367
------:7i?:E7ii7T
1lBtio cAo ndy phai ,tLlc ?la. cnae eai Ban thryat ninh Bdo .do di chinh
c6NG w cd PHIN c6rc ncr! rrEr exoncDia chi: Liu 4, tda nhe tTD, s6 0 I duong Stng T?o. pbutmg Tan Tlruan D6ng, quan 7, TP. Hd chi Minh
BAo cAo TAI cHiNHcho nam tni chinh k& lhrlc ngdy 3l ftang 3 nam 201?BAo cro lul| chuy€n tian te (ti€p lheo)
TbuyatmiDh _I!q!3IcHi rliu
III. Ln chuyad titn tlho?r itOng Gi chinh
l. fian fiu tir phet henh c6 phi6u, nhan v6n g6p ciachi so hru
2. Trin trri laiv6n g6pcho cdc chi rs hnu, mua l4i
co phi€u cnadoanh nghiep dA phet hAnh
l. Tian lhu tn divay4. Tian tni nq 86c vay
5. Ti6n t.e nq g6c rhueteichinh6. C6 l|tc, lqi nhuin da tra cho chn sd hiru
Lnu chuyin ninrhuin & host dOns hi chinh
LN chuyan tian thuin trongntm
Tian vt tuong dudng lian diu nIm
Anh hsdng cna $ay d6i ri Bi, h6i doai quy d6i ngo?i G
Tian vi tuong iluuDg tiaD cu6i n,m
M5
32
ll
35
36
10
il
50
60
6l
70
v.22 6.752.700.000
v r8 t11.716.265-064
v.l8 (196.999.658.108)
Y-t7tY.22 (32.860.208.000)
--1ti:irdrd t.diz,
6.384.800.000
90.265.392.003
(77 .064.6t2-t87')"-
-ini' :3717 r7
v.t
16.708.229.696
22.162.350.565
-----83r0-s8o-tCI
t7_202.868.126
4.953.554.593
5.927.846
-----2i 6-t:33d;565
l---'--\-"--
Phem ThiBich ThioNgui'l lip 9'
.I tt
vi
I.Pr
Hd Chi Minh, ngny 0.1thing 5 nam 2017
r \ cotlc rtc ne
iPhudng
hto cAo nor phdi alsqc .lac cnng tti Bd, th\ 4t ninh Bdo .do tili chinh t2
Cho nam di chinh k6l th[c ngay 3l 3 nlm 2017
c6NG rY cd PH^N c6NG NGHe Tr€N PHoNGDia chi: Lau 4, lda nha ITD, s6 0 l dudng Seng T4o, phudng Tan Thuan D6ng, quan 7, TP H6 Chi Minlr
BAo cAo TAI cHiNH
t.
l.
2.
BAN THUYtT MINH BAo cAo rAr cuixnCho ndm tii chinh k5t thic ngiy 31 th,ng 3 nnm 2017
DAc DrfM Ho+r DoNG
Hinh thi,c sd hiiu v6nco"e ict*:" co"g nghQ Ti€n Phong (sau dav gqi tit ld "C6ng tv") lir c6ng tv C6 phrin
Linh vuc kinh doanhLinh vgc kinh doanh crla C6ng ty li kinh doanh thuong m?i, dich vu va l6P d4t
Nginh nghA kinh doanhrl'"ii ld.? ti*r a** .hinh cia cia c6ng tv le: cung cdp hdng h6a, lip dit vd dich vu thiitt bi dign
tir vi6n th6ng.
Chu ki sAn xu6l, kinh doanh th6ng lhulngChu lj sdn xuit kinh doanh th6ng thuqng cia C6ng ry ti6ng qu6 l2 thang
Dic diim hoqt dQng cie C6ng ty trotrg,nim G6 inh hudng d6n860 cAolii chinh.
trons nam. C6nc'w-da ph6t hdntLcd phiiu trd c6 tuc cho cdc c6 d6ng h;9n hnu voi tj Ie 100:20 (c6
;;;;r;; x;ii;6 ilii"li J'q" "ia"
thc' 20 cd phidu) theo Nehi quver D?iroi.d6ns c6 d6ng
thuong niin nam 20tb ngey 23 th6ng 6 nam 2016 vi 86o c6o kCl quA phil hann co ph'eu so
0l/2016/ BCKQ ngiy 01 theng 9 nam 2016.
Doanh thu vA lqi nhuan nim nay il6u ting cao so v6i nam trudc chri y6u ld do C6ng ty trring thau
nhiiu dq 6n lon, crc d\r 6n da dugc nghiem thu tirng Phan.
Cau trnc Cdng tyCdc CAng ry cotl
C6ng ty C6 phan Kithuat dign Todn Cau
C6ng ty C6 phdn Codien Th?ch Anh
C6ng ty C6 phAn
C6ng nghe Tin Th6ng
C6ng ty C,i phAn
C6ng nghe Tu dong
C6ng ty TNHH MTVKy thuAt C6ng ngh€
Ti6n Phong
phuong Ten Thuan D6ng,
Quan 7, TP. H6 Chi Minh56 0l duong SAng Tao,phuong Ten Thuin Dong.
Quin 7. TP. Ho Chi Minh56 0l duong S6ng T?o,phuoDg Tan ThuAn DOng,
Quan ?, TP. H6 ChiMinhSii 0l duong Sling Tao,phuong Tan Thuan D6ng,
Quan 7, TP. H6 Chi Minh
Sii 0l duong sang Tao,phuong Tdn Thuan Don8.
Qudn ?, TP. Hd Chi Minh
i ich
71,02% 11,0204
ry !9quyenbi6u
Dia chitru sd chinhHoat dong kinh doanh
chinh0l duong Srng Tao, Bu6n b6n thi bi di€n
ri leleTN
- ti, vien th6ng;Cho thue tram BTS. 48,01o/o 48,01%
Mua b6n c6c thi6t bi
diCn tt.69,14% 69,14%
Mua bin c6c thiiit bidien tt.
99p2%Mua b6n mAy m6c, ph!ttrng, nguyCn vat lieu,kim khi dien m6y, mey
vdn phdng. . 71,02%
Sen xuat phan mCm tinhQc;Tu van, cai ddt,
ki€n khai he th6ng phan
m€m tin hac; Cung cap
thii:t bivd linh kien diEn
99,92%
ir Hgu 11,
50.45% rviT0vi' yc"6s,t4%ry
99,920/"
tli, vi6n th6ng. 100Yo 100% 1o0o/d
BAn huyit ninh hiy td a1t bi ph1n hap thanh fi Phai aluoc doc 'nng
fit Bda cdo hi chitth l3
-
=
=
c6NG TY cd PHAN c6NG NGHe rrCN PHoNG
Ji" "-t',
ia' q *" Ji tio, ,6 o r a,,ong d*t t*, phuong ren ThuAn D6ns' quan 7' TP Ho chl Minh
BAo cAo rAI cHiNHCho nam tai chinh k4t thnc ngav I I thang 3 nam 2017
Bin thuy6t minh Bto c6o tli chlnh (dep theo)
Ho?t dong kinh doanh It t9
chinh Y9!19
Ti lc
ry l9quy€nbiCu
C6ng ty C6 p 0l dvsng S6ng Teo,
hac SiCu Tinh phuong Ten Thuan Dong,
Quan 7, TP. H6 Chi Minh
1.
l
2.
II. NAM TAI CHiNH, D('N VI TIiN TE SIl DVNG TRONG KE TOAN
i ich
Mua b6n camera quan
s6t. b6o trom, em thanh
thdng b6o, thi6t bi do
luong c6ng nghieP, dan
dung;Mua ben thi€t bi diCn,
dien tri. 98,80% 98,80% 98,80%
Dia chi tru so chinh
C6ng ty TNHH MTv Sij 0l dLrong SAng Tao, Sdn xuit phdn mdrn tin
lnnovative Softwar€ phuong Ten Thuan D6ng' hac.
o"u"too-"nt bu6n ?-, TP. Hd chi Minh 100% 100% 100%
c) M6.c dir t'i lC lqi ich cia Cdng ty trong Cdng ry Co phin Ki th-udt dien Toan,Cdu it hon 50%
nhrme C6ns ty dugc nh{n ny quyin biiu quv6t cLia mst so cd nhan voi V I9 2'447" v6n C6 phin
il;;,i",.i; ;;; ; la rir.i"'ir ,r,,i iri" roirn ciu di nim tiing s6 quvin biiu quv6t t'ong
ca.n"w co otrin fv Uuat aien Toan ciu le 50.4 5%. Do viy C6ng ry C6 phen Ky thuat diCn Toan
ii""iicin'" * lJrn t,iar vl khoan odu tLr vao Cong ty c6 ptrdn ry tluat di€n Toin cau dusc
trinh biy o kionn mpc "Diu tu vdo c6ng ty con" tren BIio c6o tii chinh-
COng tr fiAn kitC6ni ty chi diu tu vdo C6ng ty C6 phdn Dinh vi Ti€n Phong c6 tru sd chinh tai s6 0l ducmg Tan
'I hua'n. ohuone Tdn Thudn bdng. Quin 7, TP. Hii Chi Minh. viel Nam Hoql dong tinh doanh
.f i"t' ",L
.o"iry fien t6i nay hlini doanh lhi6r bi dinh vi Tei ngdy k6t.thuc nam lii chinh' ri le
v6n gOp va ry iC qnyin li6u quyEt cr)a Cong ty t?i c6ng ty li€n k6t niy I dn lttqt Lt 64'92v' vi! 25yo
Tuyen b5 va khi nlng so sdnh th6ng tin trGn 860 cio t,ri chinh
Cic sii lieu hrsng rng cia nem trudc so s6nh alugc voi s6 lieu clia nam nay'
Nhan vi6nT?i ngiy ki-lt thtc nam ta'i chinh C6ng ty c6 134 nhAn vi6n dang lim viec (s6 deu nam li 109 nhan
viCn). Nt\?\xl*ll,y
Ndm tli chinhNamtiichinhciaC6ngtybitdAutungdy0ltheng4vaki:tthtcvdongiry3lth6ng3namsau
Ddn vi tian te s'i dUng trong k6 todn
o* ni riin te rit a!,ni t.onf td toen la D6ng ViQt Nam (M'{D) do phAn lon c6c nghiep vu duorc
thyc hiQn bing don viti6n te \4''lD.
BAh htyit ninh hay la n bA Phdn hc,p hanh va phai dt"?. .loc cnnE vdi qdo cdo hi chlnh l4
T€n
CONG w c6 PHAN c6NG NGHC TICN PHoNGEia chi:lau 4, tda nha tTD, s6 0l du€ns irng Tao, phuong Tan Thuan D6ns, quan 7, Tp. Hd Chi MinhBAO CAO TAI CHINHCho nam Ai chinh ket thlc ngay 3l theng 3 nIm 2017BAn thu]6t minh Bdo c6o rlichinh (ti6p rheo)
2.
l.
IV.
l.
CHUAN MVc vA cHf og rf rofur ,ir nuirc
Ch6 a6 t6 to{n ap OrlngC6ng ry 6p dung cec Chuan muc KC ro6n ViCt Nam, Ch6 dO K6 to6n doanh nghiep ViCr Nam duoJban hinh theo Th6ng tu S6.200/2014iTT-BTC ngay 22 thi:ne 12 nem 2014 va cic th6ng tu hu6ngdan thuc hien chuan muc k€ to6n cia B0 Tii chinh trong vi6c lap vd rrinh bdy 860 c6o tii chinh.
Tuy6n b6 viviQc tuin thi chuin mqc k6 toin v;r ch6 dO k6 todnT6ng Ci6m d6c ddm beo da tuen thi yCu ceu cia c6c Chuan m$c Ke toen ViCt Nam, ChC d0 KC
to6n doanh nghi€p Viet Nam tluoc ban hdni rheo Th6ng tu s6 200/20t 4 m-BTC ngiLy 22 th ne 12
nim 2014 cing nhu cic th6ng tu hu6ng dan thuc hi€n chuin muc kii to6n cria BQ Tdi chinh trongvi€c lap vi trinh bdy Beo c6o taichinh.
cAc cHiNH s,,icH Ki To,iN iP DUNG
Co s& bD Bio c6o tii chinhnao c6o iai chlnh duo. c l4p tren co sd k6 to6n d6n tich (tri c6c lh6ng tin li6n quan drin c6c ludng!en,.
C6c giao dich bnng ngogi teCrc giao dich phet sinh bing ngo4i tQ duqc chuydn ddi theo ti gie l4i ngay phdt sinh giao dich. 56
du cric khoin mpc ti€n tQ c6 g6c ngoai tC tai ngay ket thuc n5m taLi chinh duqc quy ddi theo ti gi6qi ngay ndy.
Chenh lich ti gi6 phet sinh trong nam ti cdc giao dich bing ngo4i tQ duo. c ghi nhan veo doanh thu
hoat dong tiichini hoic chi phitai chinh. chanh lEch t', gie d; denh gie l?i cac khoAn muc tiin te
c6 g6c ngo?i 4 tqi ngdy k6t thic nam di chinh sau khi bi tnr chCnh lCch tang vA chenh lech gidm
duqc ghi nh4n vdo doanh thu hoat dong tdi chinh hoEc chi phi tii chinh.
T! gi6 sri dpng d6 quy ddi cic giao dich phdt sinh bing ngoai t9 Ie ry gii Siao dich thLrc t6 t4i thdidi6m ph6t sinh giao dich. Ti gi6 giao dich thFc t€ d6i voi cec Siao dich bang ngo?i tC dugc xec
dinh nhu sau:. Doi vdi hqp done mua b6n ngo4i t{ (hgp ddng mua ben ngoei te giao ngay, hqp d6ng kj'h4n,
hqp done tusne lai, hgp dting quyin chqn, hgp d6ng ho6n d6i): ti gie ky ket trong hqp d6ng
mua, blin ngoqit€ gita Cdng ty vi ngan hang.. D6i vdi no phei thu: ti gi6 mua ngo4i te cia ngen hdng thuong mai noi c6ng ty chi dlnh khach
hengthanh toAn tai thdi di6rn giao dich ph6t sinh.. Diii vsi ng phai tre: d gie b6n ngogite cia ngen heng thuong mpi noi c6ng ty dg ki6n giao
dich tqi thbi diAm giao dich ph|it sinh.. D6i v6i c6c giao dich mua sim tiri sdn hoic cac khoan chi phi dugc thanh todn ngay bang ngoai
tC (kh6ng qua cec tii khoen phdi trd): ti gie mua ngo?i tC cia ngan hdng thuong m?i noi C6ng
ty thuc hien thanh to6n.
Ti gie st dung d6 danh gi6 lai s6 ducrc kiodn muc tidn tQ c6 gitc ngoai tO tai ngi'y k6t thlc nem
tdi chinh dugc x6c dinh theo nguyon tdc sau:
. Diii v6i cac khoen ngoai tC gii ngan hdng: ti gi, mua ngoai tC cia ngAn heng noi c6ng ty motdi khoen ngo?i tC.
. Drii vdi cec khoen m\rc riAn tf c6 g6c ngogi t9 d'Jqc phdn loei ld tii san kh6c: ry gia mua ngoai
tC cria Ngan hing TMCP Ngoai thuong ViCt Nam - Chi nhenh TP. H6 Chi Minh (Ngan hdng
C6ng ty thudng xuy€n c6 giao dich).. D6i v6icac khoen mqc tiAn tQ c6 g6c ngo4itC duqc phan loai Id ng pheitre: ti gia brn ngo?i tC
cia Ngan hdng TMCP Ngoqi thuong ViCt Nam - Chi nhdnh TP. H6 Chi Minh (Ngan hdng
C6ng ty thuong xuy6n c6 giao d!ch).
,6//./ \ll.ln0\\-.\-itr&
Ban hurA ninh nar ld b6t bA phAn hap hAnh fi phdi dsqc aac cnnc wi Btio caa hi chinh 15
3.
coNG TY cd pHiN coNG NGHE rrEN pHoNGDia chi:.Leu 4, rda nlA ITD, sd 0t dudng Srng Tao, phuang Tan Thuan E6ng, quan Z, Tp.116 Chl MjnbBAO CAO TAI CHiNHCho nam lii ch,nh kiir thtc rgay 3 t rhAng 3 ndm 20 t7Ben thuy6t nioh Bno cto tii chinh Ciap rheo)
TiGn vA c4c khoiD tuong ilunng ti6nTien bao g6m ti6n m+t va tien gti ngan hang kh6ng ki hen. Cic kioen tuong duong ri6n ld cdckhoan dau tu ngan hqn c6 thoi hen lhu h6i kh6ng qud 0l thing ki rt ngey dau lu. c6 khe nengchuyen d6i d6 dang thanh mot luqng tiin x6c dinh vA ki6ng c6 rui ro trong vi9c chuy6n d6i rhdnhtiCn t?i thdidiem b6o c6o.
Cec khoin.liu tu tii chinhCric khodn diu u ndm gifi ddn n6dy i io hgnKhoen deu tLr dugc phan lo?i ld nAm giii dCn ngey d6o han khi C6ng ty c6 i dinh ve khe neng gitd6n ngiy drio h4n. Cdc khoin diu tu nim git diin ngdy d6o h4n bao gtim: c6c khoin tidn grii ng6nhang c6 ki han (bao g6m cli cdc loqi rin phi€u. ki phieu). rrai phiiu. co phi6u uu dei ben phet hinhbit buoc pheimua l?i t?i mot thoi diem nhat dlnh trong hrong lai va caLc khoAn cho vay nem giid€n ngiy ddo h?n v6i muc ilich thu lai hdng ki vd cAc khoen dau tu nem gi& den ngAy d6o hankl6c.
Cac khoan dau tu nim git dtln ngdy d6o h4n duo. c ghi nhin ban diu theo gi6 giictao gdm gi6 mua
vi cic chi phi li€n quan d6n giao dlch mua c6c khodn dAu tu. Sau ghi nh{n ban ddu, c6c khoAn ddu
tu niy duqc ghi nhan theo gie tri c6 th6 thu h6i. Thu nhap lai tir cec khoin diu tu n6m git d6n
ngay deo h4n sau ngey mua alugc ghi nhan tr6n 860 c6o ket qua ho?t dong kinh d_oanh tren co so
dg thu. Lai dugc huong tru6c kii C6ng ty n6m gii dugc ghi giem td veo gid g6c tai thdi di6m
mua.
Khi c6 cec bing chtng chic chin cho thiy mQt phan ho4c toen bO khoan diu tu c6 th6 kh6ng thu
hdi dusc vd sii t,in rhit duqc xdc dinh mat cAch d6ng tin cay thi t6n that duo. c ghi nhan vao chi Phidi chinh trong nam vA giam trir tryc ti6p gie tri ddu tu.
Cdc khodn cho vayCic khoan cho vay duo.c x6c dlnh theo gi, giic trir di cec khoen dv Phdng phai.thu kh6 ddi. Du
phdng phei thu kh; ddi cia cdc khoin cho vay dugc lip can cu veo dv ki6n mtc t6n that c6 thc xey
ra.
Ctic khodn diutuvdo cOnS ty con, cAnB t! iAn kitC6ng ly conC6ni tv con ld doanh nehidp chiu slr ki6m so6t cia C6ng ty viCc ki6m soAt det duoc khi c6ng ty
c6 kid-nane kiim soet cac ihinh sdch 6i chinh vd hoat dong cia doanh nghic-p nhan dau tu nh6m
thu duqc lqi ich kinh ti5 tu cac hoat dong crla doanh nghiCp d6
I ong ry rlen Ker
Coni ty tien tilt ta aoanh nghiep ma C6ng ty c6 inh huong d6ng k6 nhmg kh6ng c6 quyen kiem
soit"d6'i vdi c6c chinh sacl iai ciinl va loaiaong Anh huong dang kd th6 hien o quyan tham gia
vdo viec dua ra c6c quyiit dinh va chinh sAch tdi chinh vd hoat dong cia doanh nghi€p nhAn dau tu
nhung khdng kiCm soit cic chinh s6ch ndy.
uht nhqn 'an
aauaec khoen dAu tu vaLo c6ng ty con, c6ng ty li6n k6t dugc ghi nhf,n ban diu theo gi6 g6c, bao gdm
gia lnu" froac kf'oan COp v;n-cang c,ic c-hi'pt'i li6n quan trlrc ti6p den vi{c diu ttr' Truong hqp ddu
iu bing tii sdn phi tlnrQ. gi6 phi khorin diu tu duo.c ghi nhdn lheo gid lri hqp li cua Gi sAn phi
tian tC tai thoi diam ph6t sinh.
C6 ttc va lqi nhuAn cia cdc ki trLr6c khi khoan eliu tu iluol mr'ra dugc h?ch toen gidm gi6 tr! ciachinh khod; dAu tu d6. Cd tn; vd lqi nhu4n cia cAc kj'sau khi khoan dau tu duoc mua dusc ghi
nhan doanh thu. C6 tfc tlugc nhin bing c6 phi6u chi duo. c theo d6i s6 luqng c6 phi6u tang them,
kh6ng ghi nhan gie tri c6 phiilu nhin duo. c
0l
,6t
{ilTO
Aq
Aan huyit hihh nay b nOt bO PhAn haP thdnh va Pla:ti dwc dac cihg voi Bdo cda tdi chinh 16
cONG w c6 PHIN c6nc rcrE nEn pnoncDia chi: Lau 4, tda nhd ITD, s6 01 dudns Sdng T?o. phudng lan Thuan Ddng. quqn 7, TP. H6 Chi Minh
BAo cAo rAr cHiNHCho nlrn tai chlnh ki|t th[c ngay 3l theng 3 nam 2017
Bin thuytt ninh 860 c6o tlichloh (tiap theo)
Drphdng tin thdr cho c6c khodn ddu nr vdo c6ne D con va..6ng ty liin k4t
Dq phong tdn thit cho cic kioen dau tu vArc c6ng fy con, c6ng ty liCn k€t dugc trich hp khi c6ng
ty con, c6'ng ty li6n k6t bi 16 voi muc trich lAp bing ch€nh lQch gita v5n g6p lhrrc t6 cia c6c qCn BiJone w
"onl idns ry ticn k6t vi v6n chrl sd hlu ttirc co nnan vci ti tC gap vdn theo gi6 tris6 sech
"'i"-cang ry to uoiidng s<i von g6p thyc tii cr)a cec ben tai c6ng ty con, c6ng ty lien k6t N6u c6ng
ly con. cdng ty li6n kit la d6i tuqng lAp 860 ceo tdi chinh hqp nh6t thi can ct de x6c dinh d{ phdng
r6n th^t ld 860 cao tei chinh hgp nh6t.
Teng, giem si5 du phdng t6n th6t dau tu veo c6ng ty con, c6ng ty li6n ket can phei uich lap tei ngdv
k6t thric nam tii chinh duo. c ghi nh6n veo chi Phi tdi chinh
Cic tthodn diu tn vdo cbns ctl r6n cia ddrl vi khdcDiu nr veo c6ng cp u6n.Ja d- vi kh6c bao gdm cec khodn diu tu.c6ng cq v6n nhung.Cdng ty
khong c6 quy6n-ki6m sodt, ddng ki6m so6t ho6C c6 enh huong deng ka d6i vdi ben duoc dau tu'
Cac khoen diu nr vdo cong cp v6n cLia don vi khdc dugc ghi nhin ban diu theo gid g5c' bao gimgi6 mua ho4c khoan g6p viin c$ng c6c chi phi trlrc ti6p lie$ quan dCn hoat dong deu tu Co tfc va
igi nhuQn cria c6c kj'trudc khi khodLn ddu tu tlLrgc mua duoc hqch toan giem gi6 tri cia chinh
tnoan iAu tu AO. C6 tnc vd lqi nhuan cria cdc ki sau khi khodn deu rLr duoc mua dugc ghi nhan
doanh thu. C6 trirc dugc nhin bing c6 phiiu chi dugc theo ddi so luang cd phieu tang them, kh6ng
ghi nhan gi6tri c6 phiitu nhan dugc/duqc ghi nhan th€o menh gie.
Du ohdne t6n thir cho cdc khodn dlu nr vdo c6ng cr.r viin cira don vikh6c duo. c trich lip nhu sau:
. b6; ;oi kloan dau tu vdo c6 phi6u ni6m y6t hoic gi6 tli hgp li khoen diu tu duqc x6c dinh tin
ciy, viec lap dg phdng dlra tren gia trithi trusng cua co phieu
. o6i ua nroan aiu tu t*rang xac dinh dusc eili k! hqp ti t?i thdi di6m bao c6o, viec laP dlr
Dhdns duoc thlrc hiin can cu vao khoan 16 cria ben dugc diu tu vsi mic lrich tip bing chinh
icctr iila v6n eop thqc tE cua cec bcn tai don vi kh6c vd v6n chi so hiiu thuc c6 nhan vdi ti l9
g6p in cua C6ng ty so voi tring sri vtin g6p thr,rc t6 cia cdc b€n t4i don vi kh6c'
Tang, giem s6 du ph6ng t6n thlt diu tu vdo c6ng cq v6n cira don vi khec cen phai trich lap qi ngev
k6t thic nbm tei chinh du.c ghi nhan vdo chi phi tii chinh.
5. Cdc khoin phdi thuC6c khoirn nq phAi thu dr.rgc trinh bdy theo gia tri ghi s6 tri di cric khoen dg phdng phai thu kh6
ViCc phen loai c6c khoin phii thu ld phii thu khech hdng vd phei thu kh6c dugc th\.rc hien theo
nguy6n tic sau:
. Phei thu cria khach hdng phiLn 6nh c6c khodn phili thu mang rinh chit thrJong mai phit sinh tu
giao dich c6 tinh chil mua - bin gira C6ng ty vd ngudi mua ld don vi iloc lap voi C6ng ty . ,
. Pnai thu khic phdn rinh c6c khoAn phdi thu ki6ng c6 tinh thuong mqi, kh6ng lien quan den
giao dich mua- ben.
Dg phong phdi thu kh6 ddi duqc lip cho tung kloen.nq phei lhu kho d6i cen cu vAo luoi ng qud
han cua cdc khoin ng hoac dlr kien mirc tdn lhat c6 thC xey ra cu lhc nhu sau:
. E6i vdi nq phdi thu quli hqn thanh to6n:
- l0% ;i; hi d6i v;; khoen ns phii thu que han ti tron 06 thing d6n du6i 0l nem
- 50% ;ie ri d6i v6i khoen no phei thu qua han tri 0l nem den duoi 02 nim'
- ?o% ;i6 tri diii voi khoan ns phei thu que han tu 02 nam d6n dudi 03 nem
- IO0o;gie tri d6i vdi khoan nq phii thu que han tiJ Ol nim tro len'
. Diii v6i ns phAi thu chua qui hqn thanh to6n nhlrng kh6 c6 kha nang thu h6i: cdn crl veo d\r
kii5n mrfc t6n th6t d6 l{p dr,r phdng.
Teng, giam s6 du du phdng ng phii thu kh6 ddi can phii ttich lap tai ngdv k€t thric nam tdi chinh
duo. c ghi nhan vio chi phi quan li doanl nghiCp.
!q
iliiliilt
n
Eitn th,yA niah nar la n bO ph1n hqp thanh rd phai d@. dac cnnE rA B'to ctjo hi chinh t7
c6NG TY cd PHAN c6NG NGHC rrCN PHoNcJl"
"rri ia" o, o"
"rta,tD, s6 0l dudng dang T?o' phuons Ten Thuan D6ng, quan ?' TP' Hd chl Minh
BAo cAo rAl cHiNHCho nAm dri chlnl kdt th c ngdy 3l thang 3 nam 2017
Ban thuy6t mirh Bro c6o tli chinh {riep lheo)
1.
Hirds rdn khoiia*'d"'Ut" aro. gfti
"han theo gie thAp hon gita gi6 gtic vd gia tri thuin c6 th6 thgc hiQn duqc.
Ci6 e6c hdne tdn kho duo.c xic dinh nhu sau:
. - ii"* ii", i"" g;. "ii pt i .uu ua c6c chi phi li6n quan trvc ti6p kh6c ph6t sinh d6 c6 duoc
hdng t6n kho o dia di6m vA rr?ng lhe; hien qi. chi"ptri san xu6t kinh doanh dodang: bao gdm chi phi sin xuet' kinh doanh dlr eLn chua hodn
thdnh.
Gi6 xuAt kho duoc tinh theo phuong pheP binh quan gia quyin vd dugc hech to6n theo phuong
phAp ke khai thLrong xuy6n.
Ci6 tri thuin c6 thd thgc hien dugc le gi6 bin udc tinh cria heng t6n kho.trong k' sdn xuAt linh
ao"ntr'tinft rftut^g t* "hi
piri uoc tinh d6 hoan thenh va chi phi uoc tinh cdn rhict cho viec tieu thu
chiing.
Du Dhdne siem s.i6 henP, tdn kho duqc lAp cho timg mat heng tdn kho co gi6 goc lon hsn giii lri
m"a'" iJir,?irrgihie" a;,o. c. D6i voi dich vu cung i6p dd dang. viic lap du phdns s;em 8i6 duqc
rinh theo tu.ne ioai dich vu c6 muc gia ricng bicl. Tang. giam s6 du dy phong giem gia hinS ron
kho c;n phi'i;ich lap lai ngey k6t thuc nem lei chinh duoc ghi nhdn vdo gii v6n heng han'
8li ililf tt#t"" g6m c6c chi phi thrrc t6 da phdr sinh nhrmg cu lien quan ddn kiit qud ho4t
;;;ru;';#ffiff;; """'Jie,i".' lar lnr*i ctri ptri tra tr'L cu c6ng- tv chri vtiu ld c6ng
"u, iung
"u vd chi phi hQi v;€n cau lac b9 golt C6c chi phi ffa trudc niry ilugc phan b6 trong
khoang thoi gian tra trudc.
Chi phi h,i vi6n cdu lgc bA gorctri pr,i hbi uien
"au tqc ri goirtra truoc ttr6 hiQn khoin tiin rhanh todn $am gia cdu l?c b0 golf
tro"i ++ "a..
cfti pfti ftQi viin cdu l4c bQ golf dugc ph6n bo vio chi phi theo phuong ph6p dudng
thing tuong fmg v6i thdi gian tham gia (44 nam).
C6ng c$ dltng c(ia"?orie
"u, ;ot'g
"u aa dua vdo sir dung dugc phan bo va'o chi phi theo phuong Phip duong theng
vdithoi gian phan bO kh6ng que 36 thAng.
Tii sin thue hogt dongThuO tai sen duoc phan loei ld thuc hoat dqng n6u phin lor rui ro vi lgi ich gin tiin voi quyin so
;;-,;; thr;;t;euii cho thue. chi ft'; ttue loar d6ns dusc phen 6nh vdo chi phi lheo
rir-* ot"o o;ei#g cho su6t thdi h4nihue tai sdn, kh6ng phu thuQc vdo phvong th(rc thanh
toen tien thue.
TAi sin c6 dinh hn', hinhi;;il;;iili;; hri d,.rq. rt'd l';En rt'"o nguv'n gieuirhao mdn.llv k6 Nsuven sierei san.c6
dinh hiu hinh bao g6m roan bQ c6c chi phi m-e Cong ry Phdi bd ra de c6.d!gt.tar.san co dlnn trnn
dln thsi di6m dua idi sdn d6 vdo rr4ng thei sin sdng su dqng. Cdc chi phi,phdt,sinh sau ghi nhan
i"" al" Jiatq" ett; tang nguy6n gi6 [i sdn c6 dinh;6u cec chi phi nav chic.chan lem€ng lsi ich
ii"tr ,; ,.""giu*i fu; ai ,I iuneiai tan oo cric chi phi phit sinh kh6ng thda man di'u ki€n tren
dugc ghi nhan la chi phi sdn xuet. kinh doanh lrcng nam
Khi tai sen c6 dinh hiu hinh dugc ban hay thanh lj. nguyen gie v' gid tri hao mdn l!l) kd dugc xoa
s6 vn lai. 16 phrii sinh do lhanh li duqc ghi nh|n vdo thu nhap hav chi phi lrong nem
,>\TY|lr,tj I
rIU'
c-ia\{o)
E.
9.
Bdn thu),i! dinh nat la n,t bA Phdn hqP hanh vd phAi dqc dac cnna vtn Bdo ctio di 'hinh
t8
cONG TY cd PHIN c6NG NGHE rrCN PHoNGDia chi: Ldu 4, tda nld ITD, s6 Ol dudng S6ng T4o, phumg Tan Thuan D6ng, quan 7, TP' H6 chi Minn
BAo cAo rAI cHiNHCho nam di chinh k6t ihtc ngay 3l thang 3 nam 2017
Bnn thuy6t minh Bro cto tni chinh (tidp thco)
Tii san c6 dinh hiru hinh duqc khiu hao theo phusng phep duong thang dva tren thdi gian hilu
dqng u<ic tinh. Sri nim khiu hao crla cec lo?i tdi sen co dinh hiru.hinh nhu sau:
Loaitii sen c6 dinh 56 nnm30
08-1006
02-05
10. Tii sin c6 ilinh v6 hinhTdi sen c6 dinh v6 hinh duo. c th6 hi9n theo nguycn gi6 tru hao mdn liy ke-
Nsuven p.id tai sdn c6 dinh v6 hinh bao g6m loi'n bQ cac chi phi md C6ng ty phei bd ra di c6 duqc
tai.ln.5ainn rinn a6n lhdidi6m dua laisen d6 vdo rrqng thdi sin sing sri dung Chi phi li6n quan
d6n tdi san;6 dlnh v6 hinh phat sinh sau khi ghi nhQn ban diu duqc ghi nhan le chi phi sAn xuet,
kinh doanh trong ki tri khi c6c chi phi ndy gin lidn voi mQt tdi sin c6 dinh v6 hinh cu the vd tdm
tdng lgi ich kinh t6 ti c6c tai sen ney.
Khi tii sen cit dinh v6 hinh duo. c ban hay thanh li, nguyen gie vd gie tri hao mdn liy ke duoc xda
s6 vd lai, 16 phet sinh do thanh li duo. c ghi nh4n vdo thu nhip hav chi phi trong nnm'
Tei sin c6 dinh v6 hinh cia C6ng ty bao gdm:
Ouvin st dunp ddt6"'"a" tJ J""i ili ra .en bO cdc chi phi thqc ti c6ng rv da chi ra c6 tian quan tryc ri6p toi dAr 5Li
iunn. Uuo *iltn', tjin chi ra d6 c6 quvdn su dgng dit. chi phi cho din bi, gini ph6ng mAt bang' san
fip itat tiie, l( phi rrLrdc b4 Qujin sri dung d6t dvgc tliu hao lheo lhdi gian Siao dat (i I nam)'
quyin sri dung dit Lh6ng xdc dinh thoi han kh6ng duQc tinh khau hao
Chuane uinh phiin mim mdY tinhir,iphirn" q"'"" *" .dc chJong trin} phdn m6m m6v tinh kh6ng phii ld mot boph4n gin k€t v6i
Nhd cna, vAt kiiin kicMdy m6c va thi6t biPhuong tien vAn tai, truyan dan
Thi6t b!, dqng cu qunn lj
pr,;,i"*! .d rie" q*" d,rgc v6i hoi..i':guyen gi6 cria phin mdm.mdy tinh ld todn b0 cdc chi phi
ila to"glia "ii.^ trttrr a6n ir,tti ai6."au" pildn md,n veo srir dvng Phin mdm m6v tinh
kiAu hao theo phlrong ph6p duong thlng trong 03 nim
ll. Cdc khoin nq phii tr6 vn chi phi phni trn . . .ll/*CAc khoen nq phai tre ve chi phi phei ra luqc ghi nhan cho s5 tian phei tni trong tuong lai l*;quan d6n hing hoa vd dlch vu da nhan duo. c. Chi phi phei tri dugc ghi nhAn dua tr6n cic udc
hgp lti vC s6 ti6n phdi tre.
Viec phan toAi cac.khoen phAi tra ld phai tre ngudi bin, chi Phi pheitrd vd phei tra khac dusc thuc
hien theo nguyen tac sau:
. rhei tri ngudi bdn phan 6nh cic khoin phai trd mang tinh ch6t thuong mqi ph6t sinh tt giao
dich mua hdng h6a, dlch vf, tdi sen vd nguoi b6n ld don vi doc lap v6i Cdng ty,'. Chi Dhi phdi ;d phen dnh cic khodn phii tre cho hang h6a, dich v$ da nh4n dugc tir ngudi ben
ho4i de cung c6p cho nguoi mua nhtmg chua chi lrd do chua co hoa don hoac chua di ho ss,
tdi liCu k6 to;n;d cAc khoan phei trA cho ngLrdi lao d6ng vC tien luong nghi ph6p, c6c khoan
chi phi sdn xudt, kinh doanh phai trich truoc.. Phei tra khnc phan 6nh cdc khodn phii trd kh6ng c6 tinh thuong mai, kl6ng li6n quan d6n giao
dich mua, b6n, cung cAp hing h6a dich vp.
Cec khoan ng phei ha viL chi phi phei tre duqc phAn lo4i ng6n hqn vd dii hen tt€n Bang cin d6i kii
to6n can ct theo ki han cdn lai tqi ngdy k6t thic nem tdi chinh
\an thryit nihh hdy ld nOt bA ph.n hap hahh fi Phjti dtoc dac cnns vth Btio cdo tari chinh l9
c6NG rY cd PHIN c6nc tenf rrCt rnotcDia chi:.Liu 4, tda nld ITD, s6 0l dudns SenC T4o, phudng T;n ThuAn Ddng, quan 7, TP. H6 Chl MinhBAO CAO TAI CHINHCho nrm tAi chinl kiit thric ngdy 3l theng I nem 2017Ben thuy6t ninh 86o cto ttichinh (ti6p theo)
Cdc khoin dii phdng phii triC6c khoen du phdng dugc ghi nh{n khi C6ng ty c6 nghia vu nq hi€n tai (nghia vu ph6p ly ho+cnghia 4r li6n doi) do kiit que tu mot s{ kien da xey ra, viec thanh to6n nghia vu ng nAy c6 the se
din din sg giim sirt vd nhtng lgi ich kinh ti5 vd gi6 tri crla nghia vu ng d6 c6 thd ilugc mot u6c tinhd6ng tin c6y.
N6u dnh huong ctia thdi gian ld trong y6u, d{r phonS s€ dusc x6c dinh bing cdch chi6t kl6u sii tiAnphri bd ra trong tuong lai d6 thanh tolin nghia vu nq v6i ti lC chi6t khau ruoc thui va phin inhnhtng dinh gii tren thi truong hiCn tai vd gia tri thoi gian cia tiCn ve nhiing rrii ro c| thd cria khoAnng d6. Khoin tang l€n cia s6 d\r phdng do thoi gian tr6i qua iiuoc ghi nhin ld chi phi tai chinh.
Cac khodn dg ph6ng phei tre cua Cdng r) bao g6m:
DF phbng bio hinh sin phdn, hi.ng h6aDU phdng chi phibeo hdnh sdn ph6m, hdng h6a duqc lAp cho tring lo?i sen pham, heng h6a c6 camket bAo hinh.
Muc trich l4p dlr phdng bio hdnh sdn phdm, hdng h6a kh6ng qui 05% tren doanh thu (nam trnoc ld05%). Ti lC nny duqc udc tinh dFa tr€n c6c dir lieu vi chi phi beo hanh bong nhirng nem truoc vAtj lf gia quyin cua tit cd c6c h{u quA co rhd rdy ra voi c6c rdc ruit ruong rng. Tang, gidm s6 dVphdng bao hanh sin phim, hing h6a cin phai trich lAp tai ngdry k6t thtc nam tdi chinh dugc ghinhin vdo chi phi b6n hing.
D1t phing try cip th^i viCc
Khi nguoi lao dong chArn dr?t hqp d6ng lao dQng, C6ng ty phAi chi tra trq c6p th6i viQc cho nguoilao dong lam viEc thudng xuyen tqi C6ng ty tu dn 12 thrng tro l€n d6i v6i thdi gian kh6ng thamgia tl6ng bio hi6m thit nghiep. Dv phdng trq cap th6i viec duo. c trich llp voi muc bing '/: th6ngluong cQng php c6p luong (n6u c6) binh qu6n cria s6u th6ng lidn kd gin nhdt tinh tliin thoi dir3m l{p860 c6o tdi chinh cho 0l nem lam viec.
Tnng, giam s6 du du phdng trg c6p th6i viQc c6n phdi trich l{p tqi ngdy kdt thic nIm tai chinh dugcghi nhQn vdo chiphi qudn l! doanh nghiQp.
Quy phdt tri6n khoa hgc vi c6ng nghQ
Qui phet tri6n khoa hQc ve c6ng nghe duo. c thdnh lip nhim t9o ngudn tii chinh diu tu cho hoqtdong khoa hgc vd c6ng nghC cia C6ng ty nhu sau:
. cip kinh phi d|. thtrc hien c6c da tdi, dv en khoa hoc va c6ng nghe.
. Hd tis phet trian khoa hoc ve c6ng nghi:Trang bi co so vat chat - ky thuat cho hoat dong khoa hac va c6ng nghC.
Mua mey rn6c, thiiit bi di d6i moi c6ng ngh6 truc ti6p si dltng viro vigc sdn xu6t sdn phim.Mua bin quyAn c6ng nghQ, quyAn sri dqng, quyin sd htu s6ng chii, gidi ph6p h0u ich, ki6udeng c6ng nghiep, th6ng tin khoa hqc va c6ng ngh9, cec tdi liCu, san phem c6 liCn quan d€phuc vu cho ho4t dong khoa h9c ve c6ng nghe.
Tra luong, chi thu€ chuy€n gia holc hgp d6ng voi tii chuc khoa hqc vi c6ng nghQ d6 thqchien c,c hoar dang kloa hac va c6ng nghe.
Chi phi cho ddo tao nhan luc khoa hqc vd c6ng nghe theo quy dinh cia ph6p luAt ve khoahQc va c6ng nghe.
Chi cho cec hoqt dQng sdng ki6n cdi ri6n kj lhu{t, hsp li hoa sen ruat.Chi phi cho cdc hoal dOng hgp tec nghian c&u. tridn kiai vA khoa hoc va c6ng nghe voicict6 chtc, doanh nghiep VietNam.
/,9h/c9/rnic*l r,r\(rE
%
qan hulat hihh nay la hAr bO phAa hqp tlinh vd phai d4t dac ctnE voi Bao cdo tai chinh 20
Cho nam tai chinh kiir thlc ngay 3l rheng 3 nrm 2017Bin thuyi:t minh B{o cro riichinh (ddp rheo)
15.
conc w cd plAt c6NG NGHC rr€N pHoNGDia^chi liu 4,1da nha rTD, s6 0 | dudns drng Tao, phudns Ten Thuan D6ng, quAn 7, Tp. Hd Cbl MinhBAO CAO TAI CHTNH
14.
Tli :T .6 9ilh ll."l Jlinh rir qu! phdr tri€n khoa hec vd c6ns nsh€ dusc shi siAm quy tuong unsva Knong pnat rtcn knau hao.
M'ic trich ldp qui phdt tri6n khoa hoc vd cdng ngh6 bing 04% loi nhuan trudc thu6 trong ndm theodieu le to chic va hoat ddng cia qui va duoc hach todn veo chi phi. N6u trong nAm, chi cho hoatdong khoa hoc c6ng nghe vuqt s6 du hien c6 tai quy thi khodn chi vuqt dugc lay tri s6 rrich tap quicia cac nam sau,
V6n chi sd hiuV6n gdp cia chi s& hiiuV6n g6p cia chi so hiu dugc ghi nhin theo sr5 v6n thlrc td da g6p cua cdc cii d6ng.
Khi mua lai c6 phi6u do C6ng ty,phat hinh, khodn tiin trd bao giim cd c6c chi phi li6n quan d6ngiao dich duqc ghi nhAn li cd phiiiu qu! vi dugc phAn enh li mot.khoin giam.trt trong v6n chh sdhiill. Khi Lii ph6t henh, chenh lech gita gii t6i ph6t hanh va gi6 s6 sech cia c6 phi6u quy dugc ghivdo khoan mtrc "Th4ng du v6n Cd phan".
Phan phiii lqi nhu4nLgi nhuan sau thu6 thu nhap doanh nghiep dugc phen ph6i cho cec c6 d6ng sau khi da trich lap cicquy theo Didu lQ cria C6ng ty cing nhLr cic quy dinh clia phap lu4t vd da dugc Dqi hQi d6ng c6
d6ng phe duyet.
Vigc phan phi5i lgi nhuin cho c6c c6 d6ng dugc c6n nhic d6n c6c.khodn mgc phi tiAn tq nim tronglgi nhu{n sau thu6 chua phen ph6i c6 tha anh huong tliin lu6ng tidn vd khe neng chi tre c6 tfc nhulni do d6nh gi6 lai tai sin mang di g6p v6n, lai do d6nh gi6 l+i c6c khoen muc tien rc, cec cdng c!di chinh vd c6c khoen muc phi ti6n te khdc.
C,i ttc dugc ghi nhAn ld nqphiitre khi duqc E4i hoi d6ng c6 d6ng ph€ duyet.
Ghi nhan doanh thu vi thu nhap
Dotnh thu bin hing hoiDoanh thu brn hdng h6a duqc ghi nh6n khi d6ngthdith6a man c6c diCu kien sau:
. C6ng ty ilE chuy6n giao phin lon rii ro va lgi ich gin liBn v6i quydn so hilu heng h6a cho
nguoi mua.
. cqng ty kh6ne cdn nim git quyin quin l! hing h6a nhu nguoi sd htu heng h6a hoac quyan
kiem so6t heng h6a.
. Doanh thu dud. c xric dinh tuong dtli chic chin. Khi hgp d6ng quy dinh nguoi mua duqc quy6n
trd I?i hang hod da mua theo nhing diiiu lien cu th€, doanh rhu chi duqc ghi nhan kii nhtngdiau kign cu lha d6 kh6ng cdn tdn t?i vd nguoi mua (h6ng duqc guy€n trd.l4i heng hod (1ru
truong hqp khech hdng c6 quy6n tra lai heng h6a dudi hinh thi'c d6i lei d6 hy hing h64 dichvu kh6c).
. Cong ry da hoAc se thu duo. c lqi ich kinh t6 lu giao dich bin hdng.
. X6c dinh duqc chi phi li6n quan d6n giao dich b6n hiLng.
01
drlNlr0i16.
Ban hura ninh nay Ia h bO ph6, hap hahh i phai duqc dac cnns vdi Bdo ctto tdi chinh 2t
cONG TY cd pHiN c6tc tcnE nEl pxoteDia chi. Lau 4, tda nle ITD, s6 0l dudne Sins Tao, phuong Tan ThuaD D6ng, quan 7, Tp. r{d Chr Min!BAO CAO TAI CHINHCho nem tdi chir r k6t rhnc ngay 3 I th6ng 3 nam 20 I ?
Bin thuyet minh Bdo cdo tli chinh (ti6p rheo)
18.
Doanh thu cung cAp dich vlDoanh thu cung cAp dich vg dugc ghi nhin khi d6ng thdi th6a man cac diiu kiQn sau;. Doanh thu dlrgc xic dinh tuqng d6i chic chin. Khi hgp d6ng quy dinh ng(di mua duo. c quydn
tra lei dich vu da mua theo nhiing didu kien cu th6, doanh thu chi dugc ghi nhan khi nhiingdiCu ki€n cu th6 d6 kh6ng cdn t6n tai vi ne'rdi mua kh6ng dugc quy6n tre lei dich vu da cungcap.
. cdng ry de hoac sc thu dugc lqi ich kinh ti rt giao dich cung c6p dich vu d6.
. Xdc dinh dugc phin cong rifc di hoin thinh vio lhoi diam bdo cdo.
. Xdc dinh dugc chi phi phdt sinh cho giao dich vi chi phi dd hoen thenh giao dich cung cep dichvU alo.
Trudng hgp dich vu dugc th$c hiEn trong nhieu ki thi doanh thu dugc ghi nh6n trong ky dttgc can
ct ve|o k6t que phan c6ne viec da hoan thenh veo ngdy k6t thic ki kC toen.
ii:#il,::::,{::r*lifi3i,tif,iJ5""" ,r' nhan theo phuons ph6p truong thing trong s,iit thoigian cho thu6. Tidn cho thu6 nhan tru6c cia nhi6u k! duqc phan b6 vio doanh thu phr) hgp v6i thoigian cho thu6.
Tiin ldiTian lei dugc ghi nhan tren co sd thdi gian ve lai su6t thgc t6 ting ki.
Cd ti.c v; bi nhuin iluqc chiaC6 tuc vd lqi nhuin du& chia duqc ghi nhin khi C6ng ty dugc quyan nhan c6 tuc hoic lqi nhuAn
trJ viec g6p v6n.
Cdc khoin eiim trir doanh thuCic khoan;iem tru doanh thu bao gdm giem gie hdne bin ph6t sinh citng kj' ticu thu heng h6a,
dich vu dugc didu chinh giem doanh thu cta ki phiit sinh.
Truong hqp hdng h6a, dich vu da ti6u thu ti c6c ndm tru6c, ct6n nam nay m6i ph6t sinh giam gi6
hdng b6n thi duqc ghi giam doanh thu theo nguyCn tec:. N6u khoan ginm ci6 phat sinh truoc thdi diam ph6t henh Beo c6o tdi chinh: ghi giem doanh thu
r€n Bao c6o tdi chinh cia nam nay.. Ntiu khoin gidm gie, chi6t khiu thuong mai, tra l?i ph6t sinh sau thoi diiim Phet hdnh Beo cdo
tdi chinh: ghi giam doanh thu tren Beo ceo tii chinh cta ndm sau
Chi phi ali vaychi pli a; vay uao gdm lni tidn vay vd cdc chi phi khac ph6t sinh li€n quan trgc ti6p di:n cec khoan
't^y.
Chi Dhi di vat duoc ehi nh6n vdo chi phi khi phet sinh Tructng hqp chi phi di vay lidn quan trqc
ri6p dAn vieciiu iu i6y dyng ho6c san xuit tii san do dang cin co mOt thoi gian dt:r dei (rren 12
th6ng) d6 c6 th6 dua vio sLi dung theo muc dich dinh tru6c ho6c b6n thi chi phi di vay nAy.duq,c
tinh;io si6 tri cria tdi san d6. D5i v6i kloan vay ri6ng phuc vu viec xay dlrng tiri san c6 dinh, bat
d6ns sdn-diu tu. lei vav dLrqc v6n hoa k6 ce khi thoi gian xay dung dudi 12 theng CAc khoAn thu
nhi-i ph6t sinh tn vidc'dau tu rem thdi ciic khoan vay dugc ghi gidm nguy€n gii tai sin c6 licn
quan.
D6; r oicAc lhodn v6n vay chung trongdd c6 strdungcho muc dich diu lu xay dung ho|c sdn xuat
lai sdn do danp, thi chi phi di vay v6n hoa dugc xdc dinh theo ti If v6n h6a doi voi chi phi hy kC
binh qudn gia quyin phit sinh cho viec diu ru xd). dgng co ben hoac san xuel lii sen d6 Ti le r6n
h6a dLrgc tinh theo 9l€ lai su6t binh quen gia quyin cia cdc khodn vay chua ke Fong ki, ngo?i tnr
c6c khoan vay ri6ng bi€t phuc vu cho muc dich hinh thinh mot tdi san cu the
11.
!!
a
1\/i
&
BAn hqi I ninh taty la n,t bi ph,in hap thAnh ea Ph'i dt oc doc cnas vin Btto cda ii chinh 22
c6NG w cd pHnN cone lrctE n€lr pnoncDia chiil6u 4, tda nld ITD, s6 0l duarng S6ng T4o, phucng TAn Thuan D6ng, quan 7, Tp. Hd Chi MintBAO CAO TAI CTIINHCho nlm tdi chinb kat thrlc ngey 3l rhang 3 nim 2017BAr thuy6t ninh Bno cdo tii chlnh oiep theo)
19. C6c khoin chi phiChi phi ld nhiing khoen lim gidm lqi ich kinh t6 duqc ghi nhAn qi thoi didm giao dich phdt sinhholc khi c6 khe nnng tuong d6i chic chin sE ph6t sinh trong tuong lai ki6ng phan biet da chi tianhay chua.
Cdc khorin chi phi ri Lhoiin doanh thu do n6 t4o ra phai duqc ghi nhan,ddng thoi rheo nguy6n t6cphi hqp. Trong truong hqp nguy€n tic phi hqp xung dQt voi nguyen tac,than Fqng. chi phi duqcghi nh{n cin cr? vio bin chAt vd quy illnh cia cdc Chuin muc k6 toen da ddm biLo phin inh giao
dich mot cach trung thlrc, hqp li.
r nue rnu nn?p ooann ngnrgpChi phi thu6 thu nhap doanh nghi€p bao g6m thu€ thu nhap hiCn henh vd thu€ thu nhap hoan hi.
t hue tnu nhgp nten nannThu6 thu nhdp hiQn hdnh lA khoan thuti duqc tinh dua tr6n thu nhap tinh thuii Thu nhap tinl thuii
ch€nh l€ch sovdi lgi nhuan k6 to6n ld do diiu chinh cric kiodn ch€nh lQch t9m thdi giia thu6 vi ke
to6n, cac chi phi kh6ng dugc tri cing nhu diau chinh cdc khoin thu nhip kh6ng phdi chiu thud vd
cec khoan 16 dugc chuyen.
Thui thu hh\p hoiin laiThui thu nhip hodn lai la khodn rhui thu nhap doanh nghiep sE phii nQp hoac sc dugc hoin l?i do
chenh lgch lam thoi gina gia lri ghi sd cua tai sen vd ng phai tra cho muc dich lap Beo cio tli chinh
vAL co so tinh thu6 thu nhap. Thu6 thu nhap hoan l?i phei fii duoc ghi nh6n cho tat ca c6c khoan
chCnh lech tam thdi chiu thu6. Tdi sdn th;ii thu nhap hoen l?i chi dugc ghi nhan khi chic ch6n
trong tuong lai se c6 lgi nhuan tinh thu6 dA sri duog nhiing chenh lEch tam thdi dugc khau tru niy'
Gi6 tr! ghi s6 cria tii siLn thuii thu nhAp doanh nghiQp honn l4i dugc xem x€t l?i vdo ngdy kdt thicnam tii-chinh va, se dugc ghi gidm diin mirc ddribio chic ch6n c6 dn lqi nhuan tinh thuii cho ph6p
iqii"'h "i";0, phi"n"6cioii bO tai san thuii thu nhap hoan lai dusc sri dung cec tdi san thu6 thu
nhd-p doanh nghigp hoan l?i chua dugc ghi nhAn rrLrdc dey dugc xem rer l4i veo ngdy ket lhuc nam
tai chinh ve d;qc ghi nhdn Lhi chic chin c6 di tqi nhuin linh lhud d€ co th6 sri dung cec tai sdn
thr.rii thu nhip hodn lai chua ghinhin niy.
Tdi sen thud thu nhap hoan lai va thu6 thu nh6p hoan lai phei ha duqc x6c dinh theo thuA suat du
rinh sc 6D duna cho nem tAi sdn duqc rhu hdi hay ng phai tre d|rgc lhanh loan dua lren cac m0c
rnu6 sudi c6 hieu llrc t?i ngiy kAr thuc nem rai chinh l htrd thu nhAp hoan l4i duo.c ghi nhan vao
ila" "a"
r.6i q"a' f'.at aQng"kinh doanh viL chi ghi truc ti6p vdo v6n ihi so htu kli khoen thuii d6
li6n quan d6n c6c khodn muc dugc ghi thing vdo v6n chrl sd h0u
Tii sin thu6 thu nh4p hoan lai vd thu€ thu nhap hoen lei phei trA dugc brl tri khi:
. C6ng ty c6 quyan hqp phap duqc bi trit gina tai sin thuii thu nh6p hiQn hAnh voi thu6 thu nhip
hiin hdnh phai nap: !a. CAc tdi sen thu6 thu nhap hoan lai ve thuii thu nhap hoan lai phei tfa ndy li6n quan ilcn thue thu
nhip doanh nghi€p du.c quen li bdi cing mQt co quan thu€:
- D6i vdi citng mot don vi chiu thu€; hoic- COng ty du dinh thanh to6n thu6 thu nhap hien hdnh phei tre vA tei sdn thu6 thu nhdP hi€n
hirnh tr6n co sd thudn hoac thu h6i tdi san d6ng thdi vdi vioc thanh toan ng phAi tre trong
tirng kj,tuong lai khi c6c kho6n trqng yiiu cia thuii thu nh6p hoan lai phai tre hoic tdi sen
lhu6lhu nhap hoan lai duqc lhanh loin hoac thu hoi
20.
,I\'aTY\rlJt Nl. rul/i
c/Ary
Ban lhryA ninh nar b nAt b6 PhAa hap thAnh 'a
pht:ti ,h.qc dac cnng vn Bdo aia di chinh 23
cONG TY cd PHiN c6NG NGHf TrEN PHoNGDia chi: Lau 4, ida nla ITD, s6 0l duong Slng Tao, phuong Tan Thuan D6ng, quan 7, TP. Hd Chl Minh
BAo cAo TAI cHiNHCho nim tdi chinh k6t thic ngdy 3l thang 3 narn 2017
Ban thuy6t minh 860 cdo tii chlnh (tii5p theo)
21. BGn li6n quanC6c ben duqc coi li li6n quan ni5u mQt b€n c6 khd ndng ki6m sodt ho{c c6 anh hvcmg deng k'a di5i
voi b€n kia trong vigc ra quy6t dinh cric chinh s6ch tdi chinh vd hoat dong Cdc bCn ciing dugc xem
li b6n li6n quan n6u cirng chiu su ki6m so6t chung hay chiu anh huong il6ng k6 chung.
Trong viQc xem x6t m6i quan hC cia cic b€n li€n quan. b;n chAt cua m6i quan h€ tluo. c chri trQng
nhi6u hon hinh thuc ph6p lj.
22. Bio c6o theo b0 phanBO phan theo linh vFc kinh doanh li rnQt phAn c6 thri x6c dinh ri6ng biQt tham gia vdo qua trinh san
xuAi hoic cung cip san phAm, dich vr,r vd c6 rii ro ve lqi ich kinh t6 kiic v6i c|ic b0 phan kinh
doanh kh6c.
BO phan theo kiu vyc dla lf ld mQt phin c6 thr5 x6c dinh ri€ng biQt tham gia vao qu6 trinh san xuat
hoic cung cAp sin phlm, dich v! trong ph4m vi mQt m6i tnlong kinh t6 cg th6 vi c6 rui ro vi lgiich kinh 6 kh6c vdi cec b0 phdn kinh doanh trong cic m6i trucmg kinh te khec.
v. TH6NG rrN Bd suNG cHo cic KHoAN MVc rRiNH BAY rRoNG B;.NG cAN DOIKf ToAN
l. TiAn vi cdc khoin turrng dudng tiar
I ren mar
TiAn gii ngin hdng kh6ng k! hqn
I ren oang cnuyen
C6c khoin tuong duong ti6n(')
c0ng
tt4.214.4048.756.365.657
30.000.000.000
185.455.067
10.120.971.998
5.855.923.500
6.000.000.000
38.870.580.261 22.162.3sO.s65
Ti6n gni ngen hang c6 ki hqn g6c kh6ng que 03 th6ng.
Cic khoin aliu tu tii chinhC6c khoan dau tu tdi chinh cria C6ng ty bao gdm c6c kloin ttiu tu nim gin d6n ngdy ddo hgn vidAu tlr g6p v6n vdo don vi khec. Th6ng tin vd cec khoen dau tu tAi chinh cia c6ng ty nhu sau:
Diu u niim gitdin ngdy ddo hgnKhonn tiSn gni c6 k! hgn tir 06 ditn 13 theng Khoen ti6n gii nay da duqc su dung_d6 dim bio cho
khoin vay crla Ngin hdng TMCP Eiu tr-r vd Ph6t tridn Viet Nam - Chi nhenh TP. H6 Chi Minh.
Dlu tu gtip vih vdo ddn vi khdc
2,
a\'l* il'ry/
s6 itiu nlmGii gdc D-u p!!!s ci, g6c Dq phdng
DAu tu vdo c'ng,! conC6ns ty C6 phan KY thuatdienTodn Clu (')
C6ng ty Cd phdn C6ng nghe Tudong Tan TiCn (''
C6ng ty cd phdn Tin h9c SicuTinh (iD
t 20.6 r 6-t 00.313 (31.918.000.000)
25.107 .804.223
9.266.284.800
9.8t 7.036.601
1 20.61 6. 1 00,31 3 (3 s.213.000.000)
25 .t07 .804 .223
9.266.284.800
9.8 r7.016.601
BAn thuit ninh na, h n b6 ph6t hap thdnhtn phdi alwc dac cinsvdi Bdo ctto hi chith 24
2a.
CONG TY cd PHIN c6NG NGHi TrEN PHoNGDla chi: LAu 4, tda nhA ITD, s6 0l duc'ng Sang Tao, phudng Ten Thuan Odng quan ?' TP Hd Chi Mirln
BAo cAo TAI cHiNHCho nem Ai chinh k6t thnc ngay 3 I lhAng 3 nern 201?
Bin thuy6t minh Bro cdo tti chinh (tiep lh€o)
Sii dAu nIncili s6c Dq phdng ci, q6c DY p!!!L
C6ng ty C6 phAn Codiin Thach,lnbi'"i 36.565.160.954 (34.948.000.000) 36.565.360.964 (3s.243.000 000)
C6ng ty Cd phan Cdng nshe TinTt6ng {") 10.859.613-755
c6ng ty TNHH MTV Ki thuatC6ng nghe Ti6n Phong(") 20.000 000 000
C6ng ty TNHH MTVInnovative Software
9.000.000.000
- 10.859.611.755
- 20.000.000.000
- 9.000.000.000
Ddu i.rdo cang ty rcn k& n10.000,000 (2.310.000.000) 2.310.000.000 (2.310.000.000)
C6nsty C6 phan Dinh viTienpho;s(.',) 2.310.000.000 (2.310.000.000) 2.310.000.000 (2.310.000 000)
DAu i.gdprin vdo ddn vikhdc 3.000,000.000 (3.000.000.000) 3.000 000,000 (3'000'000'000)
c6ng ty c6 phAn Thi6t bi dienThach AnhL''
c0ng
3.000.00q!qq 11!!!!!9:!qE 3.000.000.000 (1.000.000000)
I2s.e2!:!!!!1L(!?!!{q!!!E t?!.:?!!q!4! I1q ssl!!q{!E
('i)
(v)
C6ng ty nim gin 3.903.949 c6 phiiiu, tuong duong 48,01% vr6n diiu lQ cria C6ng ty c6 phin K!thuat di€n Todn Cau-
Nqoii ra, Conq ty duo.c nhdn ril quyin biiu qu)61 cria mot s6 cii nhdn roiry Ie 2,44% von thltc g6p
(s-ri diu nam Cong ty dugc Cong ty Cd phin diu tu Trinh Linh riy quyAn voi tj lf li 3.01% ron
thgc g6p).
Trons nam Cons tv duqc trd c6 tic bing IE0 365 cd phi6u. Tai neay L6r rhic nam di chinh Cdng
ty ni-m giir lt,OiZ. v6n diiu 19 cna Cong ty C6 phdn C6ng ngh€ Tg dQng Tin Ti6n (s6 diu nnm liq01.928 c6 phieu, tusng duong 71.0202" v6n di€n Ii).
C6ng ty nim git 9?8.521 c6 phi6u, tuong dlrong 98,8% v6n didu t€ cna C6ng ty ddu tu vdo C6ng
ty C6 phdn Tin hqc Si6u Tinh.
C6ng ty nim git 4.871.358 c,i phi6u, tuong duong 69,14% vln diau lE cria C6ng ry dau tu vioC6ng ty C6 ph6n Co diCn ThAch Anh.
C6ng ty nim gin 1.288.997 c6 phitlu, tuor g duang 99,92Y. vtin iliiu lp cria C6ng tv diu tu vdo
C6ng ty C6 phan C6ng nghe Tin Th6ng.
Theo Gi:v chuns nhan ddne Li doanh nehiip s6 0105815?69 ngav 20 thdng 6 nam 2014 do So K6
troacn vabi, rJfp. uo Cii v;nt'.ip. cone ty diu lu veo cong ty TNHH MTV Ki thuit cdng
nghe TiCn Phong 20.000.000.000 VND, t'rong duong 100% v6n di€u le.
Theo Ciil chi'ng nhin deng k:i doanh nghiep sd 0111577878 ngev l5 thdng 12 nam 7011 do So
x6 hoach vri olu nr TP. ttO Ctri Vint' cip. C6ng ty dau lu vio Cong ry TNHH mel thanh
Innovaiive Software Development 9.000.000.000 \4'lD, tuong duong 100% v6n d;6u 16
Tj lQ v6n g6p vd tj lQ quyin bi6u quy6t cria C6ng ty tai C6ng ry C6 phan Dinh vi Ti€n Phong ndy
ldn luol ld 64.92Y" \at 25Vo.
.//l
k7\\*$
R
BAh hulit hinh nat Id nOt bi phAn haP $anh fi PhAi duq. doc cnas voi Bno cda bi chinh
c6NG TY cd PHIN c6ne ncnE nEn PuoncDia chi: Lau 4. tda nIA ITD, s6 0l dudng S6ng Tao, phuone Tan ThuAn Ddng, quan 7, TP H6 Chi Minl
BAo cAo rAr cHiNHCho na,n lei chinh kCt thtc ngay 3 I theng 3 ndn 20 I 7
BAn thuy6t minh Bro cro tni chtnh (i6p !heo)
('') Toa dn Nhan den dnh Binh Dlrons da c6 Quv6t dinh sti 0t2016/QD - TB PS ngdy 25 th6ng 4 ndm
2016 vA viec C6ns. rv C6 phin Thi6r bitlign Th+ch Anh ch6m dut ho?t dong Tly nhi€n tdi sAn cia
co"*,r ci prta" ?rrti bi'diin Thqch Anh ilang trong qua trinh thanh lli nen c6ng ty van chua x6a
s6 khoen dau fi ndy.
cid td hqp ljC6ng ty c-hua xdc dinh gi6 tri hqp lli cia c6c khoen diu tu do chua c6 huong din cU thA v6 viQc xdc
dinh gi6 tri hqp li.
Tnh hinh hoat dAng cio cdc c6he ty con c6n8.y liin hAl
C6ng ty C6 phin Dinh vi TiCn Phong da tem nging hoat dong
C6c cdng ty con vdr c6ng ty liCn k6t khdc dang ho?t dong kinh doanh binh thuong, kh6ng c6 thay
d6i I6n so voi nAm trudc.
Dtt phdng cho cdc khodn ddu * g6p fin vdo don vi kMcTinir hinh bi6n dQng du phdng cho c6c khoen diu tu g6p v6n vdro don v! khac nhu sau:
Sd cu6i ndrn Sd diu nnm
40.553.000.000(29s.000.000)
S5 diu nam
Trich lap(hoi'n nh p) du phdng
Xn ly d\r phdng
c0"e
c6ng ry cd phin Ki thufit diQn Todn CiuMua hdng h6a vd dich vu
B6n hdng vi cung cip dich vp
Phinhuqng quydn
C6 tfc iluo. c chia
Chiphi Ini vay
Nhan VSOPNhan quY phic lqiPheithu phi tien ich chia se
Phai re phi tien ich chia s€
C6ng q C6 phin Co di(n Thgeh AnhMua hdng h6a vA dlch vu
Brin hdng vri cung c6p dich vq
M[qn tien
vayChi phi lai vayC6ng ty C6 phln Cbng nghf Trl itQng Tdn TiinMua hdng h6a vi dich vu
B6n hang vd cung c6p dich vq
C6 tuc duqc chia
Phi nhuqng quydn
40.258.000.000
44.134.000.000(l.781.000.000)(1.800.000.000)
40.553.000.000
Giao dich voi cdc c6ng ty con vA c6ng ty lian kAt
Cdc giao dich trqng y6u gina C6ng t) voi c6c c6ng ty con vA cong ty lien k€t nhu sau:
Nim nay
L 155.256.000
1.788.403.987
12.t02.24t.9004.000.000.000
554.917.221
14'7.286.000
166.413.331
2\.796.500
2.888.124 .17 6
18.000.000
5.000.000.000
I14.956.509
137.700.000
1 .805 .429 .967
901.928.000
Nim trutc
2.893 .288.930
2.0'74.517.014
1.536.131.000
5;128.723 .50013.500.000.000
| .634 .56',7 .221
67 .344.117520.322.000
125.114.236491.97 |.413
1.040.000.000
.a!Yic11
iMI
\l?l)
442.507.3281 .627 .235.998
980.260.000870.343.728
Etih thutit ^i"h nar la mAt bO phdn hqP thinh va Phai dvqc dac cntg vti Bdo caa 6i chlah 26
c6NG TY cd PHIN c6NG NGH€ TrEN PHoNGDla chi: Lau 4, tda nhe lTD, s6 0l duarng S6ng TAo, phuirng Ten Thuan DOng, quAn 7, TP. H6 Chi MiniBAo cAo rAr cHiNHCbo nrn ldi chinh k6t thric ngay 3l thing 3 nam 2017Btn thuy6t minh Bio cdo tii chinh (tiCp rheo)
96.338.090
128.060.697
1.450.540
33.581.250
|0.611.219.43013.115.132.393
89.900.000
206.2E3.289244.562.950
957.846.357
NAm truticCho vayNhAn VSOPLai cho vayNhan quy phnc lqiPheithu phitien ich chia sc
Pheitrd phitign ich chia sE
COng ty Ci phin Tin hQc SiAu TinhMua hang h6a va dlch vu
B6n hdng vd cung cdp dich vpNhan vsoPNhAn quy phnc lqiPhiithu phitien ich chia sc
PhAi tri phi tiCn ich chia sc
C6ng ry Ci phin C6ng nghC Tin ThingMua hAng h6a vA dich vuB6n hang vd cung cip dich vr,r
vayChi phi lai vayMugn ti6nCOng tf TNHH MTV Ki thuqt Cbng nghe TEnPhong
Mua heng h6a va dich v!Bdn hdng vd cung cip dich vp
Lgi nhuin dLrgc chiaPhi nhugng quyinCho mugn tiAn
Muqn tidnC6ng tf TNEH MTV Innoralive SoflworcDeveloprrre lMua heng h6a vi dich vuBdn hdng vd cung c6p djch vgr
Lgi nhuAn duqc chia
G6p v6nvayChi phi lai vay
4.156.748.000
13.224.30056.0t9.750
108.453.291
482.71t.2tlL 180.646.306
12.197.463
12.133.098
18.699. t40.359269.319.381
10.500.000.000590.130.000
3.040.000.0001.500.000.000
723.615.600
7.700.000.000
2t .47 9 .595 .000t6l.65l.288
13.000.000.000
1 700 000.000
r 80.067.134
Khodn diu tn g6p v6n vdo don vi khAc d*qc stt dvng di cin cii, thi chtipC6ng ty da dirng 1.500.000 c6 phiiiu cua C6ng ty Cd phan Ki thu4t di€n Todn Ciu di dem bdo
cho khoan vay tai NgAn heng TMCP Ddu tu ve Phdt triiin Vi€t Nam - Chi nh6nh TP. H6 Chi Minh.
c6ng ty da dirng 2.000.000 c6 phiiiu cia C6ng ty c{i phan Ki thuat di4n Todn CAu d6 dim beo chokhoen va) rai Ngan heng TMCP C6ng thuong viil Nam - Chi nh6nh D6ng Da.
6.997.200.000
400.250.524800.000.000
70.000.000
3.670.000.000
11.305.000.000
15.540.885
10.300.000.0009.000.000.000
J1
)i{tlti
':.l
Bdn thuy,t ni ndt ld nd bA phih hop thdhh fi phAi .lwc Aac cnns vA &to ctto tdi chinh 27
c6trc w cd pnht c6tc renf nEt rHotcDia chl:tau 4, tda nha ITD, s6 0l dudng S6ng Tao, phudng Tan Thuan DOng, qu6n 7, TP. H6 Chl MinbBAO CAO TAI CHINHCho narn Ai chlnh k6t thric ngay 3 I thdng 3 nlm 20 t 7Bdn thuy6t minh B60 c6o tti chinb (d6p theo)
Phii thu ngin h?n cria khrch hing
Phdi lhu ctic bAn bAn quan
C6ng ty C6 phan Ky thuAt dien Todn Cdu
LOng ry Lo pnan ( ong ngn9 rqoQng ran r lcn
C6ng ty Cii phin Dinh viTi€n Phong
C6ng ty C6 phin Tin hac Si6u TinhC6ng ty TNHH Lien doanh Clobal Sirem
C6ng ty TNHH MTV Ky thuAt C6ng nghC Ti6nPhong
C6ng ty TNHH MTV Inovative SoftwareDevelopment
C6ng ty C6 phan Co diCn Thech Anh
LOng ty Lo phan Long ngng r ln r nong
Phdi thu cdc khtich hing khdcT,irng C6ng Ty Ph6t triin H? ting vi Diu tu Taichinh Viet Nam
Ngan hi'ng TMCP C6ng thuong Viet Nam
LOng ry LO pnan l asco
C6ng ty C,i phin Tip dodn Duc Long Gia Lai
Li€n danh '[aisei -Vinaconex
Li6n danh Toshiba-Hitachi-ltochu
Cdc kh6ch hdng kh6c
c0og
Tri trudc cho ngrdi b6n ngin h?n
C6ng ty C,i phin DAu tu Hoing D?o
Mitsubishi Heavy Industries, Ltd.
C6ng ty C6 phin Thii5t bi diCn Gia Huy
Cdng ty TNHH Dau tu Xay dlrng Quang ceo Duy
Cic nhd cung c6p khdc
c0nc
Phii thu vd cho vay ngin h4n
Cho cdc ban fian qua ra!C6ng ry C6 phin Cdng nghe Ts dQng Tan Ti6n
C6ng ty Cd phin Thiiit bi diQn Th4ch Anh
C6ng ty C6 phin Dinh v!Ti6n Phong
c0"c
56 cu6i nlrn 56 aiu nlrn2.540.951.230
2',7.987.228
484.680.539
r.9s6.r 61.594'12.t2t.869
2.253.525.133
735.633.980
927.214.310211.161.6E5
t't 1 .5s2.671
t07.655.874
1',7.094.973'73.764.8E7
9.447.053
51.595.295.624
9.125.140.300
66.000.000
7.050.000.000
643.303.375
25 .380 .126.25',7
12.330.725 .692
122.321.025.700
57.398.393.014
9.125.140.300
2.650.000.000
15.154.7g6.g0;
37.992.695.479
r24.861.976.930 56.848.821.057
56 ilnu nnm
987.615.955
639.659.933
700.60s.553
t3.594.064.526
5.877.305.680
987.615.955
3.115.045.466
{98t
ari N!
]VA T
2.327.881.441 23.57 4.03r.627 &[.P $c
4.119.91r.471
4.156.?48.000
4.704.t04.5E7300.000.000
4.119.911.471 9.160.8s2.s87
\an huit ninh nat Et h6t bO phan hqp thdah vA Phdi dtlh ilac cnng v't Bao cdo hi chlhh 28
c6NG w cd PHIN c6NG NGHE rrEN PHoNG
iilti ta" ii." Jllio, ,a o i a"a"e s6.,s ii"' ph.Jdns 16n rhuan D6ns quan 7' rP Hd chi Minh
BAo cAo rAI cHrNHCho nam di chlnl kitt thic ngdy 3 I thang 3 ndm 2017
B,n th'ry6l minh Bdo cdo tiicHnh (li(ip theo)
6.
6a.
Phdi thu cdc b€n lian quan
C6ng ty c6 Phan C6ng nshe Tu
d6. ng Tan Ti€n - Phdi thu khAc
C6ngry C6 phdn KY thuat dien
Toh Cau - Phai thu kh5c
c6ng ty TNHH LiCn doanh clobalSitern - Phai lhu khec
C6nstyTNHH MTV KY thuat
C6ngnghe TiCn Phong - Lqinhuin phai thu
COng ty TNHH MTV Kt thuat
C6ns ne.ha TiCn Phong - Cho
,oi - q.94o.5oo.ooo
c6ng ty c6 phin Dinh viTicnPhong'Cho muqn vd hicho vay
c6ne ry c6 phan Thiat bidienttrair enl - Lai ctro vaY 616 ?7fl 890
cdne tv c6 phin Thi6r bidiannui'i"r' - Cto 'nuon 20 000 000 000
c6ng rycd phin Co di6n Thach
Anh-C6 tuc pheithu
C6ne w Cd Dhin Co dien Thach
Anh-- cho muqn 1 500 000 000
cdne w Cd Dhin Tin hac Si6u
Tinh--'phai ihu khac lq8.o48.l9l
C6ng ty TNHH MTV Innovaiiv€Sofiware D€vetopment - Lginhuan phai duC6ng ty TNHH MTV lnnovativeSoftware Development - Phai thu
kh6c
Phdi ahu ctic d chLc Yd cd nhin
PhAi thu ngin hgn/dii hen khic
Phdi lhu ngdn hgh khttc
La; dlr thu
Ki cuqc, ki qui ngin h?n
Pbei thu bao hil:m xahoiT?m iing
C5c khoen phai thu ngin h?n khec
c0nc
Phdi thu dii hgn l tic
Gi! tri Dg Phdnq
31.677.091.768 (14.077,278'E90)
90.252.843
98.143.683
213 .3'70.961
56 cu6i nrm
5.517,93t.476
t7 .265.430
2.109.030.368
2. t37 .500
263.592.708
3 .12s .909 .410
(9.940.500.000)
(616.7?8.890)
(20.000.000.000)
(1.500.000.000)
44.E64.443
2',79 .182.378
35.349.082
800.000.000
9.940.500.000
391.951.500
636.778.890
20.000.000.000
2.435 .619 .O00
3.s00.000.000
84.741.8\2
10.300.000.000
12.356.700
3,596.871.160
9.938.578
1.489.009.767
339.974
546.354.299
| .551 .228 .842
(9.940.s00.000)
(389.951.500)
(636.778.890)
(20.000.000.000)
(3.500.000.000)
gq!&qq!4!--C4q1?rqi2q
Cdc khorn ki quY, kY cLrgc diri hen.
Sd deu "Im
t t.t tz.oog.aos (3 1'467.23 0, 3 90)
40.195.030.2,1.1 (34.077.278 89q
O^n-a ^tnn
nU, tU ^i' tO ph'n hqP hAah va phAi diqc dac cn's'di B'io c'ta di chihh 29
6b.
')- rviir
c6NG TY cd PHAN CONG NGHC rrCN PHoNGuJ "ii
ia" q ""
.r'a ttD, s6 0l dudns i6ns Tao, Phuong Tan Thuan Dong' quln ?' TP Ho chi Minh
BAo CAO TAI CHiNHCho ndm ldi chinh ktt thfc ngav 3l thang 3 nln 2017
Bin thurit minh Bdo cao trichlnh (titp rheol
7. Nq kh6 aldi
c6ne tr Ci phdn Thia bi dien
Cho muonCho vayc6ng t! TNflH MTv Xt thuplCAns nshe Tieh PhonE
Cang tr Ci phAn Co di,n Thg.h
cone t! C6 phAn Dhth ri Tien
Phdilhu tian bd hang
Cho vay
cans t! Ci philt trc tuyin Mna
Phdi thu cdc ti chttu vn cd \hAn
Ngan hnng rhuong mai c6 phAn
c6ng rhuone VielNam
Phai thu tiin b,ih h^ngPhei ihu cac !a chfc vd ca nhan
c0trc
s6 "u6i
na.Thtigian Gil tric6qul han Gii qdc lh€ thu h6i
56 di" nimThdigiln Cil tric6quf han cii$! --l!q!! !!L
Tren 03 ntun 20.616.7?8.890
T.Cn 03 DAm 4.119.91l-4?l
ten 03 n{m 9.940.500.000
Tren 0l ndm 1.500.000.000
- Tren 0l ndm 20.636 778.890
- Tren 03 ndm 4.704.1(X 567
- Tr€n 0l ndfn 9.940.500.000
- T160 0l nlm 3.500.000.000
- Tren 03 nrm 2ll-161.685
- TrCn 03 nam 3E9.951.500
- Tren 0J narn 300.000.000
- TrCn 03 narn 7.65E.500Trcn 03 nam 7.658.500
Ti 02 - 0lndm 9.125.140.300
Trcn 03 ntm 522.989.137
2.',t37 .542.090
109.428.5E7 Tren 03 natn 448.697.801
47.852.978.49E 2,816.970.67 40.118.852.965
Theo Ouv€t dinh s6 0l/2016/QD - TB PS cia Tda en nhan dan tinh Binh Duong, ngdy 25 thang 4 nem
2016, Cong ty Cd phin Thi6t bi dien Thach Anh (gqi tit D QEC) da cham dLrt hoet.dong theo thri tqc
pu san. rien "o
sd ao, nhd xLrdng cria QEC da duqc brn diu gia thani cdng mQr phin tAi sdn, phdn tdi
sdn cdn lqi bao gdm mAy m6c thiiil bi chuyen dqng dang trong qua trinh bAn deu gi6 thanh lt Can cfvao chmg lhu dinh gia cia Cdng ry Thim dinh 8ie Dong A vi lham dinh gia lri tai san g6m nha xusng
o,rvin sn"dunq dir .i rnOL,rl mdl m6c thi.;t bicna cong ry co phin Thi6r bi dien thach Anh (gqi rlr la
OEct ',a
oien-uan ciri tiit danh ira lai gie tri hang hoa, cong clr dung cq QEc cna HOi ddng thdm dlnh
fong ty ngay 3l thang I nam 20 l5 nhim x6c dinh gi6 tri hgp Ii tdi sdn va hdng h6a c6 the thu h6i cLia
oEc. cdne ry da kich lao du Dhdnq toiin bq cho ca;khoin ;;o muon' phdi thu khec va cho vay d6i vdi
eia t'i t,ip I{ phonc nayco ih.; ttral aoi pir!' thu6c veo thlrc le viec thanh li tai san, heng h6a cia QEC
do viec rhanh li chua dian ra.
Theo Bi6n ban th6a thuan ngdy 3l thang I nlm 2013 gina C6ng ty vd C6ng ty TNHH MTV Ky thuat
Cdns nshe Titn Phons, dii ho4t dong t4i Cdng ty TNHH MTV Ki thuat C6ng nghe Ti€n Phong kh6ng
ti anh husng tu quydidinh cna cdnc ty d{ii v6i viec C6ng ty TNHH MTV Ki lhu4t C6ng nghe TiCn
Phone cho Cdne rv Co ph,n ThiEr b! diqn Thach Anh muqn vdi s6 tien la 9.940 500 000 VND' d6ng
rtroi diim bao cno i6r qua kinh doanh cia c6ng ry TNHH M rV Ki rhu4l C6ng nghe I i6n Phone phen
enh dlng hieu qua lir hoet dong kinh doanh chinh, Cdng ty se chiu phan ru; ro trong truon€ hgp C6ng
ry TNHi MTv Kt thuat C6ntnehC Tien Phone khdng thu hiji dn.khoan.ns tiJ c6ng tv C6 phan Thi€t
bi dien I hach Anh theo quyiir dinh cta l da en khi Cdng ly Cd ph6n'Ihi€r bi dien Thqch Anh bi.tuyin
bd ph6 san ho4c lhi Cdng ry Cd phin t hiet bi dien Thach Anh holn tit thanh ly lei san dC Siai the cdng
r\.Ns;v2llhanel0nam20ll,Toadnnhand6nlinhBinhDuong{Tdaan)daquveldinhmd(hiltrc;h.i s;n-diii vdiC;ne ty cii phan Thi6t bidienThach Anh va ti6n hilnh c6c budc theo quv dinh cia Lu4t
ph6 san doanh nghiep, cu thl: la lai ngay lip 860 cdo tai chinh nay, Tda 6n dang trong que tinh kc bien
iai sdn vd thu thap danh sach crc chtnqci; c6ng ty c6 phin Thi6t bi dien Thqch Anh Do d6, c6ng tv
da lAp dg phbng l009ocholhoancamkelna)
A/"Yllz hai^IlIl r\\r[ttr
R
(ii)
Ban huy;t hinh airy la n,t bA phAh hap thdnh $ Phti duqc ilac cnag vdi Bdo cdo tdi chinh 30
c6NG w cd PHiN c6NG NGHC rrCN PHoNGJ;"
"iL ia" o.
"" "r'r lrD, s6 0 l d*dng 6ang T?o, phudng Tan Thuan D6n8' quan 7' TP H6 ch i Minh
BAo CAO TAI CHiNHCho nam di chinh k€t thuc ngay 3l th6ng I nam 2017
Ban thuyiit minh Bro c4o tni chinh (liap $eo)
Tinh hinh biiin dQng d1r phdng nq phei thu ve cho vay kh6 ddi nhu sau:
56 ddu nnm
Trich l4p(Honn nhap) du Phdng
Xn ly d{ phdng
s6 cu6i nem
Hing t6n kho
Chi ph( sen xu6t, kinhdoanh dd dang
Hdng h6a
C0ng
Nim nay
40.138.852.964
4.86'1.154.857
Ndm tnntc4l .029 .034 .418
99.141.12'l
(989.322.581)
40.138.852.96445.006.007.82r
Gid g6c Dg P!g!e
30.685.915.079
8.908.573.543 (2.336.045.542)
39.594.488.622 (2.336.045.542)
so {Iau nam
Gin giic Dq Phdng
74.315.t45.718
7.209.42s.468 (t.6s3.691.032)
81.524.571.186 (1.653.697.032)
gi, tri cu6i nnm li
NIm truic
ci6 tri hdng h6a tirn kho ch4m ludn chuyan hoic kh6 thanh li dA thu h6i
2.336.045.542 M'{D (s6 ddu nam ld 1 653.697 032 \'ND)
Tinh hinh biiin dong dq phdng giem gi6 heng tan kho nhu sau:
NIm nay
| .653.697 .032
682.348.510s5 diu nam
Trich lAp dlr phdng b6 sung
so cuor nam
9. Chi phi tri tnrdrc ngiin h4n/diri hgnga. Chi phitrd trn6'c ngin hgn
C6ng cu, dqng cu
Ti6n thue ven phdng, nhii xu6ng
Chi phi bao hiCm
Chi phi kh6c
C6ng
9b, Chi phi tfi ttu,c d'ii hgtt
Chi phi hoivien cau lac b0 golf
Chi phi sia chiia
C6ng cr,t, dpng cp
c0ng
644.392.4r0
1 .009 .304 .622
2.336.045.542 1.653.697.032
56 cu6i nim s6 ddu ndn
\Si
:0} tl
67.886.616
25.801.303
16.800.000
27 .5',7 5 .'7 56
49.016.497
126.087.277
l'1.325.1rs
iT0r
Aj:\
138.063.675 192.428.489
S5 cu6i nem
689.448.098
47J.463.935
804.245.825
'7 t3 .359 .598't91.384.047
446.358.286
r.967.157.858 1.951.r01.931
BAnthurir hinh nay b nAt bA phan hqP thitih rd Phai dwc aac cnnE vh B,to ato dichinh 3l
CONG TY cd PH^N CONG NGHC rrEN PHoNGiI "i. ia" ., ,." Jl tio, J o i aoune dane rao, phudns ran rhuan D6ns' quan 7' rP Ho chi Minh
BAo cAo rAt cHiNHCho nam tai chinh kitt thric ngzry 3l th6ng 3 nam 2017
Bdn thuyiil minh Bro cAo tni chinh (tiap theo)
10. Tii sin c6 ilinh hiru hinh
Nhi cnr, v8lki6n tflic
Phuong tienvan tii'
truyin d6n
2 .729 .636.128
MAy m6c vnthi6t bi
Thict bi,oung cuqunn li cons
?70.893.804 65.470.098.358
- 5.?ll.76l.08844.s36.364 44.536.364
Nguy6o git56 dau nlmVOn h6achiphl laivay (')
Mua trong nam
44.587. t88.51 2 t',l.382. J] 9.8s4
5.713.761.088
50.300.949.660 r7-382.379.854 2.729.636.128 815.430.168 71.228.195.810
643.82r.078 643.821.0?8
Trong d6:D, khau hao h€t nhungven cdn sri dung
Chd thanh li
Git tri hro mdn56 deu nam
KhAu hao trong ndm
Git tri cdn l+i56 dAu nam
TAm thdi chua sn
dqng
Dang chd ihanh It
6.935.',l84.912 9.300.660.880
r.920.t96.166 2.018.158.404
8.85s.981.078 11.318.819.284
37.651.403.660 8.081.718.97,1
4r.444.968,5a2 6,063.560.570
310.690.080 651.068.661 I7 198.204 533
454.939.368 59.816.1l5 4.453.t10.053
-Ji5.62ej!! -ll!!rylq -lu!]!!!!q
?4qf4.qq,--]l:.!21J!1 l] 27)-32] l?1
-!:e4q4q --]ry!!4l !281-r8J24
1
r(ri
Ii
24 .053 .s29 .245 191.90?.t26 24.2s | .43 | .37 |
24.053.529.245 197.902.126 24.251.431.37 |
4 .192.308.423
767.665.E36
t9'7902.126
't9'7.902.126
197.902.126
4 .390.210.549't 6'7 .665 .836
4.959.914.259 r91.902.126 s.r57.876.385
(')V6n h6a chi phi l6i vay theo Quyitt dinh 37?7/QE-CT-XP ngdy 10 th6ng 8 nam 2016
MOt s6 tai sen cii dinh h&u hinh c6 gi6 tri cdn lai theo si5 srich ld 290.511 858 yND da duqc th6
$,an a6 aam bio cho cac khodn vav cria Ng6n hing TMCP Cong thnong ViCt Nam - Chi nh6nh
I l. Tii sin c6 dinh v6 hinhChrdng trinh
QuyAn sri dqns itdt phlnmdmmdvtinh C0ns
Nguyen git50 oau nam
s5 cu5i ndm
Trong d6:Da khAu hao h6t nhung vincdn si dung
Gii tri hao mdn56 dau nimKhAu hao trong nim
\nn hujtit ninh nay b h6t bO phar hqp hahh fi Phdi dtqc alac cnng tti Aao cdo di chlnh 32
CONG TY cd PHiN c6NG NGHC rrCN PHoNG
ii "ii] ia" o, iu" Jn ttD, s6 0l dudns dane rao, pbudng ran rhuAn D6ne' quan 7' rP H6 chi Minh
BAo cAo rAI cHiNHCho nin tai chinl kiit thrtc ngay 3 I th6ng 3 ndm 20 I 7
ain lhu'6t minh 860 cro tAi chinh (Li€p lheo)
Gii tri cdn lgi56 diu nim
so cuol nam
Trongd6:T4m thqi kh6ng st dung
Dang chd thanh li
Chudng tritrh
QuyAn sri dqng ddt phinmdmmivtinh cOng
t9 .861 .220 .822 t9 .861 220 .822
19.093.554.986 19.093.554.986
Quy6n sU dung dit va cong trinh xav d{ng tren ddt t?i ttrria dlit s6 +s' tq !e1d:.:9 ?'!6 1l' lllYii3 -"ii ra" ir'"a", ouing 20 phuong Tin I huan D6ng' quan 7' TP tlo Chi Minh dd duo"c the
"'rrlp'"i" rn"a"
""y irrlrga-n teni rvc-r nl'it
"iin TP H6chi Minh - chi nhenhciaDinh'
12. Phii tri nguiti bin ngin h?n
Phii ttd cdc b6n lGn quan
C6ng ty TNHH MTV Ky thuat Cdng nghe Ticn
Phong
56 ttiu nim
C6ng ty TNHH MTV Innovative Software
Development
C6ng ty C6 phAn K! thuat tliqn Todn Cdu
C6ng ty C6 phAn Co diQn Thach Anh
C6ng ty C6 phin C6ng nghi Tv dQng TAn Ti6n
C6ngty C6 phan Tin hqc Si6u Tinh
C6ng ty Ci5 phAn C6ng nghC Tin Th6ng
Phdi trd cdc nhd cung cdP lthtic
Optitech Pte Ltd
C6ng ty C6 phin Dnu tu HoALng D?o
C6ng ty C6 phin Tu vin Quin tri Cdng nghf Qu6c
t6
Cdng ry C6 phin Thuong me; Hang hoa Quoc T;IPC
lnnovative Technology Development lnc
C6c nhir cung cdP kh6c
c0ng
r1.108.674.633 20-031.357.717
9 .t61 .023 .059
6.305.000.000
23.518.900
93.381.569
t06.398.264
4.343.015.955
36-134.643.226
5.391.273.180
E.784.594.300
13 .253 .87 | .7 50
4.165.795.885
4.539.108.111
7.305.000.000
93.381.569
10.I13.064
3.700.180.000
32.471.760.299
12.390.601.052
4.42).054.s15
4.526.07',l.500
1t .t34 .027 .232
8>TY.
r rlLt x
,i IUv
,c,4492
43.580.434.932 56.r69.000.9?3
C6ng ty kh6ng c6 nq phei tre nguoi b6n qu6 han chua thanh to6n
R^;rr;;, ^t ^
fr;a ,'6** *"^ '
Phai dwc dac 'nns
fti Btta c6o titi chtnh33
CONG w cd PHIN c6NG NGHE TreN pHoNGDia chi:lau 4, tda nld ITD, s6 0l dudng Sdng TAo, phudng Tan Thuan D6ng, quan 7, Tp. H6 Chi MinhBAO CAO TAI CHINHCho nam tai chinh kiit thnc ngay 3l theng 3 nam 201?B.in thuy€t ninh Bro cro tlichinh (ri€p rhco)
13. Nguoi mua tri tidn trudc ngin h4n
Trd tttdc cho cdc khtich hdng khdcC6ngty C6 phan Tin hAc SiCu TinhTrd trutc cho ngtdi bdi *hticC6ng ty TNHH BOT & BT QL20C6ng ty C,5 phan C6ng nghe ve Truyan th6ng VierNam
Chi nhanh C6ng ty TNHH Sen xuir Thuong mqiDich vu Y6n KI6nh tai Long AnC6ng ty C6 phin 715
T6ng C6ng ty NAng lugng Dau kni ViCt NamCTCP (PVEIC)
C6ng ty C6 phin Tasco Nam Th6i
C6ng ty TNHH MAc TichCec kh6ch hang khac
c0ng
14. Thu5 vi cric khoin phii nop Nhir nuocSii diu nen
1.030.918.3s2 r r.585.275.083
56 cu6i nlm S5 ddu nem
1.030.918.352_
109.159.050
140.443.000
428.t39.867
r 07.96r.600
245.2t4.835
326.939.727
328.939.727
11.256.335.356
4.1s5.000.000
L953.461.610
2.000.000.000
1.426.1',70.O00
| .721 .503 .7 46
56 phnt sinh trong ornPhainop PhAi thu 56 pheinop 56 d6 th'r.c nOp Phei oop PhAi rhu
rnueuiul nangb6n n6idia
nhap khAu
rnu6 xu5t, nnap thdu
Thui: ihu nhap doanhnghiepr)
Thuii thu nhap can]1en
Cac loai tbu6 kh6c
c0nc
342.625.616
- 23.6t3.639
- 49.730.069
- 4.193.9',t2342
31.86t.171
18.801.408.505 (19.144.014.18r)
12.942.',t22.s93 (r2.919.108.954)
1.004.' 2.679 (986.843.781)
7.1 19.3 15.017 (2_?50.000.000)
4.531.309.633 (4.54 t .783 .t t4)67.958.159
t75.342.135
5',t.484.678
424.522.0223.565.443.4t0 (3.140.921.448)
410.583.835 4.267.316.050 47.97 0,9 | r.9s7 (43.488,691,478) 65't .349.43s
rlTrong do thui thu nhap doanh nghiep phii nop b6 sung cr]a c6c nam tru6c do tinh laicAc kioanld dlroc chuydn theo Quydr dinh 3777|QD-CT-XP ngdy 10 thAng 8 nem 2016 lA 947.t99.654 \rND.
ThuA gid t gia ldngC6ng ty n6p thuit gie tri gia tAng theo phuong phrip khiu rri. Thud suit rhuE gid tri gia tang nhusau:
- Cung cip phin mdm
- Cung cep hdng h6a, dich vu cho khu phi thu6 quan
- Hdng h6a, dich vu
rnui xufu, nh6p *niuC6ng ty k6 ktai vd nop theo th6ng bao cia Hei quan.
Kh6ng chiu thui:
00/"
t0%
-^\lz-\
3r.86r.r7r'-l
BA, hurat ni4h ndt ld ndt bO phdh hop thinh vat phdi dtqc dac.nnsy,A &ta aao 6i chinh 34
c6NG TY cd PH^N c6NG NGHE rrEN pHoNGDia chi: LAu 4,ldanha ITD, s6 0l dudng Sing T?o, phudng Ten Thuan D6ng, quan 7, TP. Hd Chi MinnBAo cAo rAr cHiNHCho nam tai chinh kiit thtc ngay 3l ttlang 3 nam 201?Bin thuyet Ininh Bdo c{o tti chlnh (ti6p theo)
Nim nay
56.866.211.467
tnue rnu nngp aoann nghtgpC6ng ty phei nop thu6 thu nh{p doanh nghiQp cho cec khoan thu nhAp tinh thu6 vdithu6 su6t 20%(ndm !ruoc thu6 su6t ld 22%).
Thuii thu nhAp doanh nghiep phAi nop trong nAm alugc d{ tinh nhu sau:
T6ng lqi nhuan k6 to6n tru6c thu6
Cec kioen diau chinh teng, giim loi nhuin k6todn de x6c dinh lgi nhuan chiu thu€ thu nhapdoanh nghi€p:
- Cac khoan diAu chinh tdng
- Cac khodn diiu chinh gidnThu nhap chiu thu6'thu nhip duoc miSn thuiiL6 c6c nim trLroc duoc chuyinThu nhap tinh thue
ThuC suat
Thu6 thu nhap doanh nghiep phdi nop
388.187.046
(389.95 t.500)56.864 .',t 47 .013
(26.004. I 69.900)
30.860.577.1l320%
Nim tnntc45.844.557.105
639.127.064
46.483 .684.169
(17 .279 .687 .s00)(29 .203 .996 .669)
22%
6.172.115.423
15.
16.
Viec x6c dinh thud thu nh{p doanh nghi€p phdi nop cta C6ng ry .lugc can cf vdo cec quy dinh hiCnhenh v€ thuai. Tuy nhi6n, nhiing quy dinh ndy thay diii theo timg thdi lcj vd cric quy tlinh vi thu6d6i v6i nhi6u loai giao dich kh6c nhau c6 thC dugc giii thich theo nhi6u cech khac nhau. Do vay s6thuC duqc trinh bey tren 860 cao tdi chinh c6 th6 sC thay d6i khi co quan thue ki€m tra.
Aic bgi thui ktuicC6ng ry ke khai va nop theo quy dinh.
Phii trd ngrdi lao ilongLuong b6 sung theo hiCu que kinh doanh cia nem 2016.
Chi phi phii tri ngin h3n
,ffi,//..6rhrl\i\-i'*
\
Chi phi thi c6ng cho c6ng trinhChi phi khdc
c0ng
17. Phdi tri ng;n h?n/dii bgn khicl7q; Phii tfi ngiin h(rn l&dc
17.852.6t7.203
140.000.000
9.582.10'7.516
200.820.000
r7 .992.617 .203 9 .182.927 .516
56 cu6i n;rn 56 tliu nemPhdi lrd cdc bAh fteh quaC6ng ty TNHH. MTV Innovative SoftwareDevelopment - Tien muqn
LOng ry co pnan Long ngng rgoQng ran ||en-Phei kd dich vu tien ich
C6ng ty C6 phan Ky thu|t dien Todn Ciu - Lniv^yCdng ty C6 phin K! thuat di6n Toan Ciu - Phaitre khac
17.081.676.320 17.015.183.021
13.000.000.000
2.829.200
109.151.944
2.170.300
17.5t4.200
1.421.200
Bdt thuyat hinh nAr h n1t bO ph6" h@ thdnh lA phdidwc Aac cnng rti Etio c,to bi chinh 35
c6NG Ty cd pHiN c6r'rc lre nE nEt protcDia chi: Ldu 4, rda nna ITD, s6 0l dudng Sang T4o, phudng Tan Thuan D6ng, quan 7, Tp. Hd Chi MiniBAO CAO TAI CHINHCho olm tdi chinh kiit thlc ngay 3l th6ng 3 nem 20t7Brn thuy€t minh B4o ceo tlichlnh (ti€p theo)
56 cu6i ndm 56 diu nimC6ng ty TNHH Mry Ky thuAt C6ng ngh€ Ti6nPhong - Tien muonC6ng ty C6 phdn C6ng nghe Tin Th6ng TidnmuonCdng ty C6 phin C6ng nghe I in Th6ng - Lai vayC6ng ty C6 phAn Tin hQc SiCu Tinh - PhAi tredlch vu tien ichPhdi tfi ctic ti chitcvd cd nhan khticNhen ki qui, ky cuoc ngin hanLO rUC pnal lraBdNguy6n ThiThu Suong - Tidn muqnOng Pham Duc Long Tiin mugnPhai tra kh6c
c0ng
l7b. Phdi trd dtii hgn khdc
Phdi trd cdc ben EAn quanC6ng ty C6 phdn C6ng nghe Ts dong Tan Tiiin- Phei tri ti6n nhan kti qui, ky cugcC6ng ry C6 phin Ki thuar di(n Toen C;u - Phditrd tien nhan ky qui, ki cugcC6ng ty TNHH Li€n doanh Global Sitem PhAitre tian nhan ki quy, ky cuqcC6ng ty C6 phin Co diQn Thech Anh - Phai tratidn nh{n lcj qui, kj cuorCdng ty C6 phan C6ng nghq Tin Th6ng Phii lretien nhan ky qui, ki cuqcC6ng ty C6 phin Tin hqc Si6u Tinh - Phdi ra tiAnnhen ky quy, ky cuqcPhdi rrd cdc ti chhc vd cd nhin *hdcNhan ky quy, ki cuqcc0ng
I1.000.000.000
6.000.000.000
62.740.920
2.955.278.591
1.526.430.000
1.428.84S.59i
3.600.000.000
2st.746.667
49.584.913
3.720.406.75245.086.570
6.416.(,61
22.429.9193 .646.473 .596
20.036.954.91r 20.735.889.17 6
S5 cudi nem s5 tliu nim1.0s2.562.66s
236.318.500
302.645.460
84.967.'185
165.241.240
t28.t52.320
t35 .23',t .360
139.200.000
u9.200.000
|.052.562.665
236.318.500
302.645.460
84.967.7E5
165.241.240
128.152.320
t35.23',7 .360
1.111.938.200l.l 11.938.200
t)tNI
ioi
|.19r.7 62.665 2.164.500.865
17c, N0 qud hgn chra thonh tudnC6ng ry kh6ng c6 nq phrii trii kh6c qu6 han chua thanh to6n.
18. Vay vi nq thu€ tdi chinh ngnn h4n/ddi h4nI8a. Vaf vd nl thuq tdi chinh ngdn hgn
Chi ti€t s6 phAt sinh vC c6c khoan vay ngen han trong ndm nhu sau:
56 tiAn vry ph6t Sii tian vay dasinh trong nim tri tronq nim
Vay ngin hsnngan hang
Vay ng6n hanc6c t6 chfc klacVay ngin hAn
cic c, nhtnc0nc
2.J00.000.000 7.340.000.000 (9.840.000.000)
1 1.920.O 7 2.044 1 5 ).67 6.265.064 ( l 61.596.3 37. r 08)
lr.000.000.000 12.700.000.000 (t6.264.32t.000) (?.415.679.000)
25.420.012.014 17 1.t\6.265.064 (r8e.700.!!q!!!I 9.1!!.q2.!!q)
\Ah huyet ninh ndy Ia nOt bA phia hap hath va phai dwc da. .nhi ydi Bda cdo 6i chinh 36
coNG TY cd PHhN c6NG NGHC rrtN PHoNGDia chi: Liju 4, tda nhn ITD, s6 0l dudng Srng T?o, phudns Tan Thuan D6ng, quAn 7, TP H6ChiMinh
BAo cAo rAr cHiNHCho nam tdi chinh k6t thlc ngay 3l thing 3 ndrn 2017
Bdn (hu)6r minh Bro cdo tiichinh rudp lheol
18b, ltay vd nq rhu? riri chinh ddi hgnChi ti6t s6 phal sinh va khoan vay dai han lrong nam nhu sau:
Nim nay
56 diu nam
bo r|en vay pnar srnn
so oen vay 0a rra
56 ddu nemTang do trich lap
56 sir dpngPh6n loei lgi56 cu6i nim
19b. Dtr phbng phdi trd ddi hqn
7.299.000.000
(7.299,000.000)
Nim nays .120.7 48.37 5
4.884.795.461(497 .333.570)
(2.073.919.608)
1.434.290.664
Teng do trich SA snd$nglap tronq nim lrons nlm PhAn loAi hi
Nim trudc5.687.500.000
7.500.000.000(5.888.500.000)
7.299.000.000
19.
l9a.DF phdng phii tri ngin hAn/dii hgn
Du phbng phdi ud ngdn hgnorrphdrig nq phai tringinh4n li6n quan din sdn phAm, hing h6a. Chi ti6t ph6t sinh nhu sau:
Ndm tnnic952.062.635
4 .536.463 .660(367.77't .920)
5.120.7 48.37 5
Ds phdng bio hanh sanph6m, hang hoe
Dg phdng trq cap th6iviCcc0ng
9.21f .804.314 t5.278.135.231t29.845.811
9.141.6s0.1,17
2.073.919.608 26.553.989.245
Ntm lrnic2.035 .536.6',19
| .434 .734 .'t 85
640.90E.3E9(1 .466.7 s0 .s73)
2.644.429.280
s6 diu nim
(10.469.908)(r 29.845.833)
15.278.735.2tr (l40.315.741) 2.073.919.608 26.553.989.215
Quy kh€n thr&ng, phric lqi
56 diu nam
TAng do trich lap tir lqi nhuan
NhAn tir c6c C6ng ty con
Chi quis6 cu6t na-
QgY phdt triAn khoa hqc vi c6ng nghe56 dau namTrich trong nam
56 cu6i nem
Nim nay2.644.429 .280l.618.731.210
7 53 .453 .',796
(2.306.68t.t22)
2.109.933.164
'itll
;a
2.369.000.0002.369.000.000
22. VOn chi si hiiu22a. B,ing ddi chiiu biin dfng cin vin chd sd hiru
Thdne rin vA bi6n dong cia v6n chi so hiu dugc trinh bdy o Phu luc 0l ilinh kdm
22b. chi tiit vin eip cia chi sd h&uTrone nrm. Cdne lv d6 phdt hdnh cd phi6u dii chia cil tuc cho c6c c6 d6ng hien heu vdi ri le
100:2]0 (c6 d6ng-sohnu 100 c6 phirlu ;E duqc nhAn thcm 20 c6 phiiiu) theo Nghi quv6t D4i hQi
diing c6 d6ng thuong nien ndm 2016 ngey 23 th6ng 6 nem 2016 vd 860 c6o kCt que phet hdnh co
phii:u sii 01/2016/ BCKQ ngny ol thdng 9 n[m 2016. Tren co sd d6-, C6ng ty da ghi nhan teng v6n
dau tu cia chi so hitu vi ghi gidm lgi nhuin sau thuc chua phen ph6i 30.645 520.000v1'lD.
gdn thryit ni\h naq h nAt bA phAA hep hAhh fi phai dL'cc dac cnng vA RAo cdo di chinh 3',7
c6NG TY cd PHIN CONG NGHi TrCN PHoNG;i; chi Ldu a, tda nhe ITD, sii 01 dudng dens Tao, phudng Tan Thuan D6ng, quan 7' TP Hd chiMinh
BAo cAo rAr cHiNHCho nim tai chinh krit thr.ic ngay 3 L thang 3 nam 2017
Bnn thuv6r minh 860 ceo tnichlnh (tiep theo)
Neoei ra. C6nq ty cheo b6n 675.270 c6 phi6u cho cdn bO c6ng nhen vi6n' lheo danh sdch Dai hOi
c,i-dang rly quyin U6; airng quin tri lsa chqn v6i gi6 bAn 10.000 \4!Dt6 phiCu'
Nsav l6 thdne I I nam 2016, Cons tv dd nhin dvqc Ciiy chung nhan dang ki doanh,nghiep dang
li'dlav ddi li; thir 27 do So f6 hoach va Diu ru TP. Hd Chi Minh cap ve viqc tang v6n di6u 19 len
rio.oiz.sso.ooo vNlo.
22c. ci phiiu
Stl luqng c6 phi6u dang ki phdt hnnh
s6 luqng c6 phi6u da phet hanh
- Ci phiiu phii th6ng- LO phteu tu aal56 luqng c6 phi6u dugc mua lPi
- LO phteu pno rnong- LO phteu tu aal56 luqng cii phi6u dang luu hdnh
- Cd phiilu phi th6ng- LO phlell tu aol
MQnh gi6 c5 phiiiu dang lu! henh: 10.000 Vl\lD.
Doanh thu biin heng h6a
Doanh thu cung cAp dich vu vd kt thuat
c0nc
so cuot nam19.064.798
t9.064.798t9.064.798
1568L568
r 9.063.230
19.063.230
t5.324.97615.324.976t5.324.976
t.5681.568
| 5.323.40815.323.408
22d. Phan ph6i.ld nhuin#15[6ffini;'uont ni6n nem 20 I6 nsdy 23 thans 6 nnm 2016 crla-c6ns. tv da q!v6t ilinh.chia
;#il; #'d#;r'c" ii"'ur"g "a"pira" "oii?iq
i0or0 ("a aong 'la
i'i'u tbo 'o
pt';6u 'e
,r,rd. nh4n rhim ?0 .A nhi6,,t v; chia i0% c6 tuc bins tidn mlt.duqc nhin rh€m 20 cd-phi6u) ta chia i0% c6 lftc bing tiin m6r'
iil" r.rglr q"firloqr so bo:lzoteruq-Hoqr-cBTT ngdv 08 th6ns 12 nam 2016, c6ng tv da
tam tng l0% c6 tti'c nem 2016.
Ngodi ra, C6ng ry cing trich qui khen thuong phnc Iqi rois5riin t.6l8 7ll2l0\rND
Cic khoin m+c ngoii Bing cin d5i k6 toinNgogi tC cic logi
Dollar Mi ruSD)Euro (EUR)
56 iliu nam
iY,,1J
IU
c
I|.527,31 5.I18,73
62,83
t.1d.
THONG rIN BO suNG cHo cAc KHoAN MVc rRiNH BAY TRoNG Brio cio KxrQUA HOAT DQNG KINH DOANH
Doanh thu bdn hing vi cung cip dlch vg
Ting doanh thuNim nay
434 .978.506.68',7
126.043.7 r 3.81 8
Nim trufc294 .7 51 .830 .460
25 .96s .580 .23s
561.022.220.50s 320.717.410.695
Bdn thqit ninh na, h d,t bO Ph'6n hqP thAnh fi phdi du?c .!ac cing rdi Raa cdo tai chinh 38
cdNG TY cd pHnN CONG NGHC rrCN pHoNGDia chl:Lau 4, tda nla lTD, s6 0l duarng Seng Tao, phudng Tan Thuan D6ng, quan 7, Tp. Hd Chi MinhBAO CAO TAI CHINHCho nam tai chlnh k6t thic ngey I I thang 3 nern 2017BAn thuyCt ninh Bro cro tdi chlnh (ri6p theo)
Ib. Doanh thu bdn hitng vi cung cdp dich vtr cho cdc bAn DAn quanNgoai ciic giao dich bdn hing vA cung cdp dich vu vsi cec c6ng ry con ve c6ng ty li6n kat d,rqctrinh bdy o thuyet minh s6 V.2c, Cdng ty cdn ph6t sinh cec giao dich vA ben hdng vA cung cip dichvU cho cec b€n liCn quan kh6ng phei h c6ng ty con, c6ng ry liCn k6t nhLr sau:
Nim nay Nim trudcCAng ty TNHH LiAn doanh Global SitemB6n hing vd cung c6p djch vgCAng tt TNHH MTV Eg tAng Ki thu\t ToinCAU
Bdn hdng vd cung c6p dich vu
rJra von nang Dan
Gi6 v6n cla hdng h6a d6 brin
Gi6 v6n cria dich vu vd ki thu6t dd cung c6pDlr phdng du phdng giam giri hirng tiin kho
c0ne
Doanh thu ho+t along tii chinh
Lii ti6n gui c6 k! h4n
Lai tiCn gui kh6ng kj'hanLai tien cho vayC6 tirc, lgi nhuin dugc chiaLai ch€nh lech ti ei6 phdt sinhLai thanh li clic khoAn diu tu tdi chinh dei h?n
Doanh thu hoqt dong tdi chinh khric
c0"e
Chi phi tii chinh
Chi phi hi vayL6 ch€nh lQch ti gie do denh gi6 l?i crc khoanmgc ti€n tC c6 g6c ngo?i teL6 ch6nh lech ti gid ph6l sinh
Hoan nhap du phdng girim gii cdc Lhoin diu tutaichinhChi phi tid chinh khec
cong
589.377.600
601.718.239
Nim nay
2r 9.313.000
E90.521.8?6
Nim tnrdc
3.
2.
329 .858.633 .t 59
1 4t .221 .447 .061682.348.510
2t 6.658.069.80340.383 .873 .297
1 .009 .304 .622
471.7 62.428.730 25E.051.247 .722
Nim nay Niim tnfitc490.350.349
227.399.271
96.336.09026.004.169.900
4t6.201.325
3.62a.7 t0
t9.632.1',l8t76.472.9775't .803.621
17.279.687.500295.055.248
7 .307.452.ss62.619.810
27.234.081.645 25.138.723.890
NAm nay Nim tru6c3.361.058.784
2t.936.9604.652.021.372
(879.r93.1l6)
7.155.824.000
5, Chi phi bin hing
Chi phi cho nhdn vi€nChi phi vat lieu, bao biChi phi dung cu, dd dingChi phi khau hao tAi sdn c6 dinhChi phidich vp mua ngodiCdc chi phi kh6c
c0ne
Nnm nay NAm tru6c24.77|.347.6|4
40.478.356
337.952.87E
| .40a363 .6'70
1.329.153.109
15.655.036.963r30.156.328
194.263.993
19.823.9t62.853 .309 .3 5 7
760.388.099
21.887.295.627 19.612.918.656
a\5 t.375.608 \?
796.491.085'^li
rt.rrr.ooo.ooo$t9 .446.390Y/
4.158.304.719
3.244.6t7 .802
aAn thulit nikh hdy h nOt bA phtdh hqp thdnh va phAi .tuqc doc cnng wi Ado ctio tdi chinh 39
c6NG Ty cd pHiN c6NG NGH! TrCN pHoNGDia chi:Lau 4, tda nin ITD, s6 0l ducng S6ns T?o, phLrdng Tan Tbuan D6ng, quen ?, Tp. Hd Chi MintBAO CAO TAI CHINHCho nam tai chinh k€t thfc ngay 3 I rheng 3 ndm 20 I ?Bin thuy6t ninh Bdo cdo tAi chinh (ti6p rheo)
Chi phi quin ly doanh nghiep
Chi phi cho nhan vi6nChi phi vat lieu, bao bi qudn IiChi phidung cu, d6 dnng
chi phikhAu hao tai san c6 dinhThui, phi vn lQ phiChi phi du phdng
Chi phidich v! mua ngodi
Cic chi phikh6c
c0ng
Thu nhap khic
Lai thanh l), tdi sen c6 dinh
Hoin nh{p du phdng bdo hdnh c6ng trinhThu nhAp k]l6c
C0ng
Chi phi khdc
Phat do v; pham hqp d6ng
Thuii bi phat, b! truy thu
Chi phi khdc
c0ne
NIm nay Nim tru6r| 5 .36t .69 | .298
lt4.106.631
209.953.862
470.023.317
5.026.000
5.45t.347.9734.440.629 .5 45
4t4.165.7',79
16.906.225.048
37.t01.3t191.913.510
298.54t.942
4.132.000123 .600 .',l t0
1.441.044.501
284.263.255
26.486.944.40s 19.186.824.277
7.
9.
10,
Ndm nay Nim trudc
2.195 .483 .857
142.9',7 8.6't 5
2.809.091
99.418.397
2.338.462.532 102.227.448
Nim nay Nim trutc314.059.526
98.826.171
3.868.756 18.136.51 I
416.154.453 18.136.51r 6//s-/il- hsi,
\\r \ret
RLni tr€n c6 phi5uTh6ng tin va lai trcn c6 phi6u dugc trinh bdy trcn 860 ceo tai chinh hqp nh6t.
Chi phi san ruit kinh doanh theo y6u t5Nim nay
Chi phi nguyen liCu, v4t liCu
Chi phi nh6n c6ng
Lnt pnt Knau naorat sancoolnnChi phi dich vu mua ngoei
Chi phikh6c
c0ng
Nim trudc1.403.195.002
40.133.038.912
5.220.775.889
69.115.105.143
40.216.168.?98
| .156 .793 .277
33.916.932.656
4 .634 .020 .',7 6'7
48.192.443 .090
21 .582.593 .8\'1
156.088.283.744 r09.482.783.601
vII. THONC TIN BO SUNG CHO CAC KHOAN MUC TRiNH DiY TRONG BAO CAO LUUCHUYIN TITN TT
Trong nam Cong ty dd chu)dn c6 tvc dugc chia tu Cong ty Co phdn C6ng ngha Tlr dang Tan I ien
sang cho vay v6i s6 ti€n 901.928.000 VND vi dd chuyin cd lic dugc chia tir C6ng ty C6 phan Codiin Thqch Anh sang lri nq val voi s6 tiin 2.415.679 000 M\D.
Ban thuyit ninh nat It nAt bA phin hqp thash fi phai dwc dac crtg vA Bao cdo hi chinh 40
c6NG TY cd PHnN CONG NGHe TrEN PHoNGDia chi: Liu 4, toa nna Im, s6 0l dudng SAng T?o. phuons Ten Thdan Ddns. quan ?, TP Hd Chl Minh
BAo cAo TAI cHiNHCho nan tai chinh k6t thnc ngey 3 I th6ng 3 nam 20 I 7
Bin thuy€t minh B{o c6o tAichinh (ri€p theo)
VIII. NIIII{G THONG TIN KIITIC
|q, Giao dich vd sd dr vhi ctic lhdnh vien qad li chi ch6l vd cdc cd nhdn cd lian quan vdi ctic
thinh vian ou'in li chi ch6lCa" ttra* uien quin ty chi chi5t g6m: cdc thdnh vi€n HQi ddng qudn tri vi cric thdnh vi6n Ban diiuhenh (Tdns Girim dric, Girim dric r^ni chinh, K6 to6n truong). cec cA nhan c6 li€n quan vdi c6c
thAnh vi6n qudn Ii chn ch6r le cec danh vi6n mit thi6t trong gia dinh c6c thdnh viCn quen lli chich6t.
Giao dich.vdi cdc thdnh viAn qudn ti chi chijt vd cdc cd nhdn.6 ian quan vai cdc thAnh viAn qudn
li chi ch6lc6ng ty kh6ng ph61 sinh giao dich bin hing vd cung c6p dich vq.cho c6c thinh vi6n qudn li chri
chtit vi c6c cd nhdn c6li€n quan vdi cdc thanh vi6n quen ly chi ch6t Giao dich khdc trong.nem chi
c6 giao dich C6ng ty vay vd muqn c6c thAnh vi6n HQi d6ng qurin tri vir thenh vi€n chi ch6t vdi s6
tian-le 44.504.84i9b0 vND (nam trudc ld 3.000.000.000 \dD) vd c6ng ry da hoan tre bi hi5t s5
tidn vay viL mugn trong nim.
C6ng nq voi cric thdnh t'i6n qudn lj' chti ch& vd cdc cd nhan c6 \an qu.,t v6i cac thanh vian qudn
U chn ch6l66ng ty kh6ng c6 c6ng ng voi cec thinh vi6n qudn li chri ch6t vd c6c oi nhan c6 lien quan voi c6c
thinh vi€n quan lY chi ch6t.
Thu nhdp cia c.jc hAnh viin quan lj chi ctuirThu nhip crla c6c thinh vi€n quan li chri ch6t chi c6 luong vdi t6ng tien luong trong nam ld
4.265.800.000 \4\1D (nIm tru6c lA 2.?3?.500.000 \4\lD).
1 b, Giao dlch vd s6 du viti ctic ban li6n quan khdcCac ben liCn quan kiac vsi C6ng ry g6m:
B6n li6n quan khdcC6ng ty C6 phan KY thuAt dien Todn C
M6iC6ng ty conC6ng ty conCong ty conC6ng ty conC6ng ty conC6ng ty conC6ng ty conC6ng ty li6n ketC6ng fy cring t4p dodn
C6ng ty cirng tap donnC6ng ty cr)ng tAp dodn
C6ng ty cirng tap dodn
Can! ty CO pnin COng nghe Tu dQng Ten Ti6nC6ng ly C6 phan Tin hac SiCu TinhC6n; ty C6 ph:n Co diQn Thach AnhC6ng ty C6 phan C6ng nghQ Tin Th6ngC6ng ty TNHH Mry Ky ftuAt Cdng nghQ Tien Phong
C6ng ty TNHH MTV lnnovative Software DevelopmentC6ng ty C6 phen Dinh viTi€n Phong
C6ng ty C6 phan Thi€t bi diCn Thach AnhC6ng ty TNHH LiCn doanh Global Sitem
Cdng g C6 phAn Tn NoC6ng ty TNHH MTV ha rang ki thuit Toin Cdu
Giao r|rch vdicdc bdn lidn quan khticNgodi cdc giao dich phat sinh \,si cic cong ty con vi c6ng ry lien k€t da duqc lrinh biry o lhuyel
minh so V.2c ciing nhu cdc giao dich vC ben hing \a cung cep dich vu cho cec b6n li€n quan klr6c
kl6ng phdi ld c6ng ty con vd c6ng ty li6n ket da dugc trinh bay o thuyat minh so VI lb, C6ng tychi phet sinh giao dlch vdi C6ng ty TNHH LiCn doanh Global Sitem nhu sau:
c()iITI
'tl
Mua hdng h6a vd dich v!Cho vayLai cho vayThanh l:i c6ng cu, dung cuPhi chia se phaithuQut phtc lqi chuyen ve C6ng ty m9
Nim nay6.435.000
4 409.091
98.097.'123I88.207.099
Nim trutc201.',728.8883s0.000.000
L783.871L272.727
Bd| thur\, nihh hat b mAt bA phin hqp h|hh vA phLii duq. da. cnkg t Bdo cda tdi chinh 41
c6NG rY cd PHhN c6NG NGHC rrCN PHoNGDia chi: Lau 4, tda nhd ITD, sii 0 l duong Seng T4o, phuatng Tan Thuan D6ng, quan 7, TP H6 Chi Minh
BAo cAo rAr cHiNHCho nam tei chinh k6t thlc ngay ] I th6ng 3 nim 201?
Bin thuy6t minh 85o c6o tni chinh (tiiip theo)
2.
Gie dich vu cung cAp cho cec ben li€n quan kh6c lAr gi6 thda thuan. Viec mua dlch vu tu c6c bCn
li€n quan khec dLigc thuc hien theo gi6 th6a thuan.
C6ng ty cam kitt beo lanh cho khoan vay cria C6ng ry.Cd phin Thi6t bidien Thach Anh t?ic6ng tynUfU WV fy mu6t C6ng nghe Ti€n Phon8 vdi s6 du nq g6c ve li€n- lai cirng.cdc nghia vu tdi
chinh ph6t sinh tLr s6 ng giic ndy tiii da le 9.940.500.000 \4\lD (xem thuyet minh s6 v.?)
C6ng nq vqi cdc bAn liAn quan khdc
C6ng ng vdi cec bCn li€n quan kll6c dugc trinh bay t?i cec tbuyet minh s6 V 3, V 5, V.6' V.l2'V.13, V.l? ve V.16.
C6c khodn c6ng ng phei thu cdc ben ti€n quan kh6c kh6ng c6 bao daLm vd se dugc thanh toan bang
tidn. Kh6ng c6 khoin dv ph6ng Phai thu kh6 ddi nao dugc IAp cho cec khoin nq phai ihu cnc ben
lien quan khdc.
Th6ng tin vA bO phanThong tin bO ph4n duqc trinh bdy theo linh vuc kinh doanh vA klu vuc ilia ly. 860 c6o be phan
chint6u lA rheo linh vgc kinh doanh do cec hoet dong k;nh doanh cia Cong ty duqc 16 chirc vd
qudn li theo tinh ch;l cua sen ph;m va dich vu do C6ng D cung cep roi m6i mol b0 phan le mql
dqn vi kinh doanh cung cip cdc sdn phim kh6c nhau var phfc vu cho c6c thi truong kh6c nhau
Th6ng tin fi Enh vFc kinh doanhc6ng ty c6 crc linh vvc kinh doanh chinh sau:
. Linh Wc kinh doanh ha tang - giao th6ng.
. Linh vuc kinh doanh kh6c.
Th6ng tin vi bO phan theo linh vqc kinh doanh cia C6ng ty duo. c kinh bdy d Phu luc 02 ilinh kdm
Th6ng tin $ khu vqc itia IiToin bd hoat dong cria C6ng ry chi di6n ra tr6n linh thd Viqt Nam
SF kien phdt sinh sau ngi'y k6t thric nim tii chinhK;6n;; sg ki€n trgng y:iiu nrio phdt sinh sau ngdy k6t th'ic nam tei chinh y6u cAu phdi diiu chinh
s6 lieu ho6c cdng b6 tren Beo cao tdi chinh.
t{!
NG
NGI
ili lcq
2b.
"--t:-A-Pham ThiBich TheoNguoi lip bi6u
bp-
TP. H6 chi Minh, ngdy 04 thang 5 nem 2017
Thi6u QuenI Ong blam ooc
z4r.+tS}./,/o/ coNc rv \'i'/ cii ruiulr \ cgNG
^rcrE /1r1\TItlN
plt{)N4\\t - ----:.t#1;-r,#
BA, h\';t ni\h niry Id nAt bO phA. hqP hahh fi PhAi duqc doc cinE rdi Bdo cAo Gi chinh 42
+il$F$FsqF
il$s-;sq;
F
FF'!e!c
u"9 E t19,5,.+E4 - .p ==: _? "_,it =C:q:tti*- srE-E:cE=-€.GfaE i=.eli a-iE€€;5.!.: e 3'3iE - 3.:gEE iE9: rtEEg;"'i;FFESE;;E#EiJi;
ooo, , ,lo
q9o9 t.:l6\
.: - ..) t..!
lh-l-I
lqEeJEsh5lfiirt-I
16: , F -;alF E F9- rlo: sF.E*g 33! Fn-E = ;la: ; +'- ! dl'J :lSs Elij e €:l -
I
l$ ' ' c
= :91\ xg;Iil a
E =OJ-l
o
(FilA
la',>l-
:91;:;il-l
I
\Hlvll
xY
EE{\
\
l4
;n
<,i.:iz-,,/(s
i}ro-Z
;()cF
6n
t-
zq! -lo.5 E
E=- -at1 o ts'E,g a ;.!>3 EdZo :'d.o'9 $5
(e::E€!= ? = 9ErJ.iStdIiEer:-:: < F:;€:€!.8AsEF
l.
lEits itT -
IF \YJ
:-6i--6NA.;icl.:9qU]n::r .r..jt.toe<:F.
-"1II
I
s:€DR;3
".i
Ae.-.i :'9
=
!
R
€
I v,)
$H
I
II
:9
19
.E
'3
i
tr€
:
t
a
(JlFz9o€z9 ?
rur. ;Iuz5 E
za'o9 f;"
4;F:io€:3e{.3€>..?:c;.::< E
2aac.o.s.i:90l0(J
F
k
fE!! q €.s;o : F iY:- I = s3-; ; .F €l'*a ; -o -::o i' ...r .F'
\ .4.- x a!;P .E €-e!€ i.$-E: 'r t:jt F:
;.Eai sIFEE=- gi-:;! E E=iEi;i"€: i
'-:-'-!I€€ri i I +EEE =qf =d=4:SAElf spssAE=-6s
* - al. o 6.* = ,
;rq-:lq?o9a"l
; G dilG *i +.i ct
n;llint---lI
II
!c3Rod
l;
R
€"i
3
l9t:
t-I
I
II
{
O
E
E
F
".1
J
.!
F
LZ
{l\
'3
st't"$9T E a.:$:i r:s'g: * Ec:--:' -- oaS:C .EiE :-;:i:^.8 =-i!€ ii.$f! !€E€ EEE
:E€ aiFEg= - EE:{:E E€a::;E"i::€:;: E i€€;=.€€.aaiEA'S 6pEsA-E555s
.Ql
-l
i
F
E
F
(9Fz*o5
ld
Z' E
za
io€:=(J +3 5>-=::;;-::<E2iiac,O .s .i -ElrOcao
>z
.6',o
Iq
€c€
sR
ER
^t>lwi
'PI F-ql6 !)t 9*t
II
5
'.oo:
Fo.o
E
:q
{i\
'8. ! ,i. ,e
zan c.3 5
cc= da5 cc= dd=
EE; 3s€ EXi 3€€A.;= s-es .-;; .Ee.arf.* 9a ..Pe a .E 9E 'Fq dtEd =i9s otd :_i 9.e€38 :.8?.-s g'3 E :E!.:E: c! . : or.! E: q= .EE*-€,: EEEt Eig#i IE:E':s6e; f-Ee;" €55F;" €€:-;";Fass rrrg;-FEs t:'s
!
€
F
=.;
.:
.8. g
zt !O,P ;*"o c?
F € C:
g ! =:.=.E a€zE_:.y
'Y -- =;vi:tiF>.; ^ -.! r
'U;i;5f
