Che d6 keioin 6p dungr Che d6 keioin doanh nqhidpV6t Nam 2.. 4 Ns!y6n tac ghi nhan cic kho;n lien va cic khoan ruorrg duong iien s Nglyan i:c ke toir cac khoan dau tu tii chinh - ChGns k
Trang 1AP DOAN I]UL] CHiNII \']EN THON( i \/iL T NT\N,I
CO I'HAN VIEN ]'HOit'G 'I'},I,VINA VIiiT NAVI
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Trang 2c(i\c TY c0 Pr,iN vr[]N THONG TELvINT vlitrN]\M
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7 Chi phi tni driih
Trcng da Lal vny phin lrd
8 Chi phi L]rn hilrg
01
0:
rl
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70
9 Chiphi qu;n li doanb Dghiap
t0 !-d nhuin th!jn tn hoaf di,ng
15 Chiphi tluiTNDN hidn bnnh
15 Chi phi tlui TNDI horh lai
17 Ldi nhurn srn drur:-thu nhAp
do,nh nghiap (60 = 50 - 51 - 5l)
18.I-Eico biir trdn cd pbidu
VIEN THONGTELVI
4ng n.m 2015Gr,iNI D6a
Thinh
Trang 3Cons ty co phan vian thong I ELVI\A viat Nanr
\ L.,,r r j,i,
' ri lUi ll' l.t" l:i I U l:, I.Tian r n.lc khoLin trong ilroig iian
l !lrr! Illi'lt'lqE eu]l,: 'r
IL C,ickh,)ia.iil! nirni.hinh Dg,irr hrn
L crt !Ll!!t'!r!!1\d!!!l
2, !l! rlti t!."11! 911!l.nl s Lh.:nr lii.h do rh
l Diu tunin ginneir ngiy d.1o han
III Cn khodn ph.iithu ngrin han
!.llLltrh" LEr lrlrg,qu'!!! lt 4
2 Trii .xd .l grrdi Lin nsrir h l
l Phiri lhu .6i b0 nsnn han
l]0
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I ll [0 Il []
l1l
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i:i
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5 Pnairlru !a cho{} ngan hlm
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,11 11{815 7E7
10.191t62119]l U5N 26ti 5l !r
6.I'hailhu ngin hm kntic
7- Du !bd.S fhii tru .3iD llr t}6 ildi
l (ll,idri lr:i nui1 ngiiD liai
2 Tirtrigitl rrigia ltrn-g duo kn.nr ri,
:rr !\ t!.tc \!9r,r rtic flrii rhu Nhi nd6
.1 (;iao dich nnLab,i.lai rrniDhid
.1 (;iao dich nnLab,i.lai rrni|hiiiu chinli phi
i ,liLr!l,rs4 T)i \in f"rn l:f kli !4!!!!
B T: sid diihan (200 = ?10 + 220 + 210 + 250 + 260)
L C6c khoa phiithu dirihan
I Pinj 0N dii lai .na }ihich hinrs
2 T.l In6 cho ng(aibiin diLi hnn
l- \iiin kinhdo,rl, odo,r\-i r,!c l}tr,o
- (ni t]i hro man liyli
2 ISCO lhuc lli.hinh
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- Gii i ihro,ion lny kd
IIl Bet ddDgsin diu tr
- Ngu)an gij
Giri Irihro nrnn Li, kai
IY Ini siln dddrng.lai han
Trang 4ChL lrri rir \uail l:i.lr.lornh dd dx.: diih::n
alhiphi xi\ dr|L ro hLi dd.ln-!
\'- (lIc kh.ir d,iu t! lai .hn,l, dni he.
I ]):l! r! \i,!,.or: r) on
I l):iu nr \rc r,i! \ I i.liil h.f rt.rrrtl
I Di! irrir gat i.adNrr []]ri.
'1 Df fha,! " rr, lii tr! rf ri, li,,tr li l,:i
a DriLj LU ri ! ! Jil r!1\ Jrn l! rL
vl lnisLiD dr hin klri.
I C|iflti lir r Lrn li,, r,.r:
I Tiisrir llrra Llnr nlir| |onr Li
j ]]ri.r bi \i' ru N
I Phtii rrtinqdni bfi, rs.n hrn
:i nn,iriL cic krroii rhiin.r nhi n(.tt
i Chi phi fliii triingin han
6 Phiirri.6ibo ])qir hrn
.P,'' j"j d, |-o,,.,ot r,,,, ,,,
li Domh thu.|ua lhtrc hidn.siin hxn
9 Cic khoin phiitri phtli n60n!i;;n; l,ljtic
l0 vay viL ndl]ru iichinh ng:n hd,
I1 Dr fhnns pliii rrd rlii hrn
11 Qui kh.i rhtung nln loi
13 Qli binh di gii
14 Cie di.h mur br, tai rrii ftrii, rl,n phi,
II.Nod!ihan
2 Nsrini mua rri ridn rr(n.l:r hdi
i.11r, fhi phiiirrl diihor
.1 Phri rri roi b6 va von kinh.toxrh
Li
6 Donnh tlu chur thft hiai.lr;h;D
7 Phil lrl diLil,rn Ur.1c
ll vry r:r norhla tirichiinr ditihnn
9 Trlii phi.n.huldr ddl
I0 Co thia:,i rtu .]nl
I l T]]uirlu nlip hoan txif|iiri
12 DLr phbn.s fhiirrtl d:ri hai
l3 Qnt ph:h rridn khoa ioc c6fr nghc
1 Phli tri dil han ne!a,i b,in -ri 1
l,l I
}:
150
li til :rl lil tn0
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)7ttr00
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lar 5ri l():j itll
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,2 9N6 627
l5ll0lt 000
6i6 0li
I176:jj 9,)6tl ats
8 \ nn rh r sd hLru (ltlu =.11U + 4-rUr
io ooo ooo orlii
l vor diiL rtr crl! chiLsn iritu
Cd phi.n phd rhoirg c6 !tryan bii quya
Cd phi.-u nL diii
2 Thans d( v6i cd ph.in
i Quy€r chon.huyan d.;, r,ri phief
,1 v6r khic.tx.hL, sd hirr
5 Cd phie-u qr!
6 Cha nr lich ilinh Bi, laitiLisiLn
, Chdnh lech rt eiii hdr doii
Pa)e 2lA
Trang 5Chifieu Thuyit Sd cu6i qurl S0 diu nam
11 Ldi nnuan sau lh!€ chtra plarn phd'i
- LNST.hua dra! phoilay kdddn cu6j k, trud;
t\ t.t.,p ttl rlr
12 Ngu;n vo-n diiu r( XDCD
ll Nguin Ainh Dli, qtri khrc
L Ngudn kinh thi
2 N3udr kn,h |hidi hnrh rhiLDh TSCD
ldne 'n I rlr.Jn \un,-l l0:.n)0, tr,U,
!214iB422
4-t0
.rl I141110
Trang 6rt,uu.t ' i L'Y
dan
kd tar deu qui nay
t i 358 515 2231A 921t13 894
3 TiCf chi cho vay, mua c;c c6ng cu no cia Oof vi
4 Tl6n thu h6j cho vay bin lai cjc c6ns cu
vikh6c
.1 a: , qop.or rdodo./
^he.
) ren cn oa! ru gop von vao don vikh:c
6 Trenthu h0 dau ru gop von vao d;n v khec
Lrpu chuy6n ti6n thuan rrons ki {20+30+40)
Ti6n vi tu,ong duong tien d:u ki
;nh hudng cia thay d6tti si; h6 doeiqr]y d6 nqoatte
Ti6n va lu ong ducrng t;en cuoi ti 60 .00+6j J
31
323334i6
405060
Trang 7Cnng ty c0 phan viaf th6ng TELV|NAVet Nam
YAn Vien Gia Lam Ha N6i
Bdn thuy6t minh Dao cao tai chinh t6nE hop
Qui I rari 2015
Chi ii6u
I Dac dienr hoat d6ng cra doanh nshiep
I I'irh th.lc so hn! von COngiycaph:n
2 Li|h vuc klnh doafh: Sin xL;i ktnh toanh .an! ngire;p
No; ' ,q5 ' cro" "r a )p t)", ,a ."
6 Cau tucdoafh nghiep
' Danh s;ch cec c6ng iy con;
Dafh s6ch cicc6ng ty lien doafh, ti6n k6ti
Danh sach cAc don vi truc ihrroc kh6ng c6 iiia.ch ph6p nh5n 6ach toen phu
7 ILry6n b6 ve kh6 ndfg so sinh thdfg itn kef
ll-Ki'kc ioin, d(tn viti6n to sy dl!1glro]s
.\-!la-l
" bardrlLl o"r 0'04 O r r.- -o,sd,"00620.J
I Dol\i re-, ) or -g iro o te o"- Do;q \ ir ir."- 1 rrOT
'll- Chu"r muc va Che do Ld roan rp dung
1 Che d6 keioin 6p dungr Che d6 keioin doanh nqhidpV6t Nam
2 Tuyen bO ve viectlan ihi ChuSn mr
2 Tuyen bO ve viec tlan ihi ChuSn muc ke toan va Che d616 ioan
I H,.5 - .or op o_.S \-rr l\ c o
lV- Cac chinh sech ke toAn ap duns lirong t.ucns ho-p doanh nghiOp hoar
d0ns li6n tuc)
I NgLyen i:c chuy6n d6i Bio cio tal chinh ap b;ng ngoaj 16 sang OOng Vi-al
Nam (Tru,dns hop dd.s ti6n sh s6 k6 toin khac vdiDons Vj6t NamJ a;h hu6,n9
(neu c6) do vicc chuy6n d6i Bro c6o tai chinhtn dong ng;aj 16 sang Ddng Viet "
2 C 'od g"ho,.lo;
"o dr, g.oio le.o"1
' No er.rc ; drr t"is."r.1 ct6(t .,r.-leLtL./d,.qC-.t -rt.rL
.long tien
chlyen n!anh Buu chinh v Cn thOnq
a Chu kisen xuei Inh doanh thoislhuoJrg
5 Eac d Cm hoai d6ng crla doanh ngh ep trong narn iai chinh .o ;nh hLlo.ng d;f
b5o c;o ie chifh: Trons qui 2/2015 C6ns ty cdn s;p kh6 khin trons san xlrai
KD do nh eu nguyen nhan khach quaf va chLl qua .1enr a Th tr!,ong cairh
tranh gay sEt chanh lachti gri can cao, kh6 kh,n irong tiap.;n von v3!
4 Ns!y6n tac ghi nhan cic kho;n lien va cic khoan ruorrg duong iien
s Nglyan i:c ke toir cac khoan dau tu tii chinh
- ChGns kh06n knh doanh
- Crc khoin da! tlr n:m siir d6n nsay dio harr
Cac khoan cho vay
- Dau tu vao c6ng ty con: c6ng ty lr6n doanh ien kCt
Oau iu vao c6ng cu von cia don vi khect
Cac phLlong phAp kA tcef dOi voi cac giao dich khac ti6n qua d6n deu iu i:
chinh
Ki nay nenr Ki nay n,'n
Trang 8Chi tiau Ki niy nam
6 NgJler .ac t a roal 10 pl ; r,r
\or \6n r.^ s r t; 'drg.orrro
- No-ve r _r_ o' I ran rergtor Ino
- Ph!ong ph6ptinh sla trihang ton kho:
- Phu,ong phap hachtoen hang ion kho,
Dl J.r o pl
"p l:p oJ p'o,g gia q,r l-.q'o tso
12 Nsuycn t6c ke bar no phaitra.
8 ,\guyen ti gn nhAn & khau hao TSCD vi bal d6ng sen dau tu::
q NoJ/3 _rc I e oan ,;c I o-.p do;q;op rr I rl oo"1n
10 Nsuyen iacketo,n thuC TNDN ho:n iai
11 NguyCn t;c kC to6n chi phitr; truoc
13 Nquyen tec ghi nhan vay va no ph,iira ihLc la chinh
'z Ng ,yFr ;c q -' nl-;n \r vdn 1oa rrr l I o;r chiolr t vay
15 Nsuyen i5c ghinhan chiphi ph;itra.
16 Nguy6n iac va phuong phip shi nhan c:c khoan dlp p;btq tdaiire.
n l;c a inh:r ff, pF eL clLy;a d6i
20 NgLyen l:ic va pl uong phio gl i r I ir dorl r ru
- Doall- LhL ban !:rs
Doarh ll-u .r,19 c;p o.cr vJ
,.1 !9q611!e" !e !9?lt !q9 khoan sijnr triP doanh thu
1 \glve- .dc gh rl-dl dorin tlu cl-u" tl Lc h -1
22 Nguy6n 6c ke toen gia v6n hans ban
2J NgJ!er ric ,e roil .1, p1 laic.i11
24 \gLyel ric le roen cli ol.; od rarg ch p'liqurn ti dodat I qliap
25 Nguy6n dc va phuong phap ghi nhan chi phi thu6 ihu nhep doanh nghjep
hicn hanh, chi phithuC thu nhap doanh nshi-6p ho:n l:i.
26 C;c ngJ).1 'dc v" pnrorq phap - 6 .o;n l noc
Page 2124
Trang 9chi t;6u
" cac chinh sach kC toen 6p du nq g iru,c,ng ho-p doanh nqhiCp
d,p t?ng gie dinh hoat ci6ng li6n tuc)
,1 Co tei phan Ioaitai sen dai han vi no ph:iire dai han ihenh ngAn han
kh6ng?
2 Nguy6n tac xac dinh gi6 iriiurg loal t:ri san va no phii tra (theo gia rri
ru,' or o ll e in L I'i-' iuoi q'- Lr,, o t.rF rh.l nor q o t, ho.t, ty :l d tr, hr\n
iai !,ia hi6n hanh )
3 Nguy6n tac xir li tai chinh aloi voi:
- CAc khoan du,phan!,:
- C hFr , Iech drnh q d ldi lrrs"n .d Lh-nn i h ty gio t o, ddng phd , rnh
tr6n Bans can d6i kc to6n - n6u co)
Vl- inor.r lir bo sung.l o dc \hod'1 mJL trr h bry nor I BJr.J u"n dor c
0' lr .d a loe''Lo_qd o'qi.;
Tien garinsan h:ng khons ki han
- Tien dang chuy6n
cOns u2 Lac 8no:n cau tu ta crr nh
a Clrtus kho;n kinh doanh
' Tong gli triir:i phiCu (Chiiiei tir.ng oa:tr6jphicu ch 6m tt l0% tren t6ng gij
fi treiphlcu ird len)
- Tbns gi; irica phleu (Ch iiet in,ns loa c6 phieu chiem tir 100/o ircn i6ns sia r
- Cac khoan dau tu,kh;c
Li do ihay d0 voitirns kh6an dau tu/ oaic6 pn eu, ir: phtiu
c o;u tu sopG; ;eo don vikhic (chi tiei ilno khoin dau tu iheo ti 6 von nanr
girl va $ 6 qlydn bldu quyet)
- DAU iu vao c6ng iy con
Dau tu vao cOng ty liCn doanh,len ket
.D-L.- ,"o do, l l c
u9nsra,m dt llnh hinh hoal d6ng cia cac c6ng ty con cdns ty ien doanh ticn k6r
ons ki
Cic giao dich ironq yeu g ,a doanh nghiep va c6ng ty con, hef doanh ien k6i
irons ki
' Trydng hop kh6ng xac dinh duo,c 916 ia hop li thi gial irinh li rto
03 Phal thu cia khach hang
a Phiithu.ia khich hans ns;n hair
Ch il6tceckhcan phe th! cia khach hangchiemtrf 10%kdtenrrCntOng
o1i.'l_, ,ac'r -"rq
KY.ray n;m
49 638 299 054
Pa]e:
Trang 10c khoan ph,ithu kh:ch hang
Ph:ithu caa kh;ch hang dai han
Ch iiet c:c khoin pha ih! c.ja khdch hens chienr iir t0% trd ien t.en t6ns
pniithu khach hinq
-Cic khoan ph: thu khich h;ng kh:c
Phai ihu cia khach h)n! li c: bir enqlan(ch 1:ttnn!!'n tuofg)
csns
: Ngan harr
Ph:liiru ve ca phan hob
Ph;ithu vc c6 to,c va loinhLan
419 720 229
18 821 261 499l3€ 362lr5
- H)nq nrua dang diiren duong
NgLryen ilCu, vat liCu
- C6n9 cu, duns cu
- ChiphiSX KD dd d;ns
Thanh pham
- Hing h6a
- Hirg grl'i ben
m:lpham chAi kh6fg c6 kha nSns t 6u thu iai hl]6ng xLi li d6ivdihan! torr kho u donqkem matpham ch5t .
" Gii tr hang tAn kho dnng
1A 139 821 314i50 409 230
2 go8 548 6i4
5 8t 5 356 4aa
- H:ng hoi kho bio thue
c6ns gi6Soc hang i6n kho
; G; irih:irg16n kho n dong, kem
ihoidAm cuoiki, Nsuyen nhan va
Trang 11b Xay du ng co b;n dd dang (Chii ei cho dc c6;s irinh chiem tir: ior" iren t6no
Cangl3 (h, p.i ; l o.
a Ns;n han (chi tiei theo iirns khoan mLc)
- Chiphjlrd ttudc ve thlr6 hoat d6ng TSCD
C6ng clr, dung clrxlrat dans
- Chi phidivay
- Cic k,hoen kh6c {nCu chiti6t nCu c6 gEirit6n)
Chl phiihanh ep doanh nghiep
."ip5ilr ra b;o l_iem
-Cr l,' o;1 I haL (reu ctrtre re-.o 9
"ii,ior;
a Ng;n han (chitl-tlheo iarno trnoan muc)
r Di l rr ,c , r e_ ll-eo tu, g l l-o;r -Lcl
cOns16- Ph6iira ngudib6n
a Cic'10; '01;.argro b;r rsar nai
d Phjr tra nsud, brn ra;!a EE i6n qiran(chr ri.i ri6i ;ho rr-tns dti irrons)
17 Thle v: cec khoen phai nop Nh) nuoc
3 - Phai no p (chiti6tiheo ting lo?ithuo
- Thue gi6 irigia tang
Thu6 iicu thu d5c bi6t
- rnue xuar nnap hhaLr
- Thue thu nn5p doanh nghl6p
- Thue thu nhap ca
nhe; Thuc Ginguy6n
ThuA nha dai v) ti6n ihu6 dat
C6c loai thuA khec
- Cac kho;n phi, 16 phiva c6c khoin phaj ndp kh;c
Trang 12Chi ti6u
c9ns
lE Ch phiphi lra
a Ng;n han
- Ch phithdl g an ngn.g kiih doanh
- Ch phltri.h truoc tam tinh gi5 v6n hang hoa
' Ca kho:n iricht Lo kh;.
- TaiMnihu: cho s;i!uy3t
Kinlr phi c6ng doaf
Bio hiem x; h6l
-Edohemyie
860 hlenr trel ngh 6p
- PhAitra ve c6 phar ho,
- Nhaf ki qui ki cuoc ns:n han
- CO tn,c lcri nhuaf pha tre
CAc kho:n pheirri pha n6p kh;c
b D: han
' Nhan ki qui ki cuoc del han
Crc khoan phalt:, pha rrdp klr;c
c 56 no qlr; han chua thanh ioin (ch i 6t runs
loan noqua har)
b Daihan
- Doanh ihu nhan kudc
- Cec khoan doafh ihu chLla thu.c hi-^n kh;c
ihanr plr:m BDS d; ba.
kho,n muc li dc chua ihanh
2 926 335 59 s,15480
303 878 5'143t565 750
c Khd n;ng kh6ns thuc hi-an du,oc ho,p d6nc vol
21 Trai phleu ph6t hanh
21 1 Trei phieu thudng (ch iiet theo tlnq toai)
a Tr;iphi6! phat hanh
- Loaiphat hanh theo menh gie
Loai phit hanh co chi6i kh;u
- Loal phii h)nh c6 phu ir6i
a T.e ph eLj chlryen d6iiairhot di6m dau ki
- Tho di6m ph;t h;nh ki han goc va ki haf con a tnnsloaitraiphielr
Trang 13ChitiAu Ki nay n;m
trLroc phieu ng oa iraiphiau ch!
phleu chuyan daii
de xac dinh gia ir phan no goc cna tnng toai tr;i
oE' P L
b Tr:iphie! chlyen doi ph:r hanh ihAm iron! ki
Iha d::rn ph;t hanh ki han sac in is o,r trai Phiau chrrin rjdl
!o o.op o-t e, rarnrl -.nro.9(rda.,,e ro." p -.
errpd rooocc.o,.cru er,r,.-,d;oro.ot r,q,o r, o1
d -ro -' - y6r cjoro;deo-a, ,.-,.jley op,-,.,og
' Gii tn phen no g6c cira tlai phieu chuyan d6t du,oc hoii rre cho nha d:u iu
- Ti o.-r, -t;,Oo r" -ro aen ::o i,
Kylran sic.r'a ki haa can aitufs toaia-iphieu ch,ur6n d6l
- Sa uo"o' 9 or 'd pl iF ' .ule do
'Mefh gli, l:isuai tung toaiirei ph:Cu chlry;;a6i
'Mefh gra, l:isuai tung loaiirei ph:Cu chlryCn d6i
Ti e cllen d6iihanh c6 ph eu itis t;a:r,t phieu chutEn d5i
'; ^, ,,.e ;ioiroo-.".drtqr ola ,ooo: r" 19 oa,,a
o rr6im-1IF.'elv^rrd p 16rLdc06r re1q.r.ra g 1 eor 1S.o.r
['lCnh o 6
- D6i luons duoc ph6t hanh (ban t;nh dao, can b6, nhan vi6n, d6t tlrong
kh6c)
Di-^u kho;n mua ai (Thot sian, s ; mua ;1, cac dicu iho;n co 6an kh6c
tronq hop dOnq DhAt hanh)
- Dlr phong bio hanh s;n phSm hanq hoa
- Du phdng bao hanh cong trinh xay durq
Du phong tii cd ceu
Trang 14Du phang ph khac (Ch phisLia chna dinh ki chl phihoan
nguyen m6ikuong )
csns
24 l a s:n thu6 ihu nhap hoa a v: thue tiru nhap ho5r ta phet ,a
r Tei s:f thue ihu nhap h05rilai
Ih!; su:t thue fNDN si d!ng .1e xac Ll ih g ; I tji s,n th!E th! fh,p hoan
iel
- T) san thua ihu nh:p hoan l: len q!:n o'3| kho:n chanh t:ch r:nr rro
" l'e .r.lo 'o' I
dufg
Tai sdn thu6lir! nh,p hoSf a en ql]an den khoan L datiinh ihLe chu.a sai
- 'oLLr , oi - 1t,.'."p.a-
" p.;
-Taisen thuO thu nhap hoan lai
b T ue thu nhap ho;n la ph;rt ;
- Thu6 s!ai ih!a TNDN si duns da x;c dinh sia iri thu6 thtirhap hoan tat ,hat
t13
7,.e_r,- p ,o", 1., o
" ,'r p t i .,
chiL thue
- S0 bn trir voliais:n ih!6 thu nhep hoan lai
b Ch i et v6n d:u, cia chrl sd h&!
C6 tnc da c6ng bd sau ngey kei ihlc ki kC ro;n narr:
- Co tL da coro bo "1 o o\ e o.o _1o q
Col o-r'619bor.: opl-i"", la .
- C6 ttc caa c6 ph eu uu dai lny ke chLla duoc gh nhan
e Cec qui cr]a doanh nghiep
phoic6 tuc chia lol
Cop eL rrcJr: 'o"id-o pl -' lo"' " 01 o, rJ,
56 Lo r9.o o ia r d-oc -1,".a oo,e.q:y
+ C6 ph 6u pho th6ns
+ C6 ph;au $! d; ( oal d$oc phar loai la v6n ch.; sd h*ul
- so ruong co pn eu oanq ruLr rranh