25 BCTC hop nhat 2015 kiem toan VNSTEEL

25 BCTC hop nhat 2015 kiem toan VNSTEEL tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả c...

BAO CAO TAI CHINH HOP NHAT

TONG CONG TY THEP VIET NAM - CTCP

Cho nam tai chinh kat thtic ngay 31/12/2015

Tang CEng ty Thep Vi8t Nam - CTCP

s6 91 Lang Ha, qudn Deng Da, thanh pha Ha NO

NQI DUNG

Trang

Tang ang ty Thep Vitt Nam - CTCP

Sa 91 Lang Ha, quAn DEng Da, thanh ph6 Ha NOi

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Giant dac Tang Cbng ty Thep Vitt Nam - CTCP (sau day pi tit la -Tong Cong ty") trinh bay Bao cao caa

minh va Bao cao tai chinh hop nhAt caa Tang ang ty cho nam tai chinh kit that ngay 31/12/2015

TONG CONG TY

Tang ang ty Thep Viet Nam - CTCP duce thanh lap theo theo QuyEt djnh s6 255/TTg ngay 29/04/1995 vA Quyit djnh só

267/2006/QD-TTg ngay 23/11/2006 cua Thu Tueng Chinh Phi vi vitt thanh lap Tang amg ty Thep Vitt Narn.Tang

Cong ty Thep Vitt Nam chin') that hoat clang theo m6 With Tang Cong ty Me - ang ty con ke tit ngay 01/07/2007

Tang ang ty duct chuyen 061 tit doanh nghitp nha nuOc sang Tang ang ty c6 phAn theo Quyet djnh s6 552/QD-TTg

ngay 18/04/2011 caa Thu ming Chinh phi Nit vitc phe duytt phuong an ea phAn h6a Tong Cong ty Thip Vitt Nam Tang

ang ty Thep Vitt Nam - CTCP chinh thirc chuyen sang host clang clueri hinh that Tang ang ty c6 phAn tir ngay

01/10/2011 theo GiAy chung nhan dang ky doanh nghitp Tong Cong ty co phan s6 0100100047 do SO Ke hoach va DAu to

Thanh pha Ha NOi dp, thay dai Ian the! 8 ngay 12/06/2015

Try sO chinh cOa Tang Cong ty tai 91 Lang Ha, titian DEng Da, thanh ph6 Ha Nal

HOI BONG QUAN TR!, BAN TONG GIAM DOC VA BAN KIEM SOAT

Cac thanh vien can Hai &ling Quan trj trong nam va tai ngay lip bao cao nay bao gain:

05

LNG

).\

riE

Ong Sang That Khang Chu tich HDQT

Ong Nguyen Minh Xuan Uy vien HDQT

Ong Nghiern Xuan Da Uy vitt) HDQT

Cac thanh vien dm Ban Tang Clam (lac da diet' Ranh Tang ang ty trong nam va tai ngay lip bao cao nay bao g6m:

Ong Nghiem Xuan Da

Ong Nguyen Trong Khbi

Ong Vu BA On

Ong Tran Tit Thing

Ong HuSth Cong Du

Ong Nguyen Van Toth)

Cac thanh vien Ban Klein suit bao gorn:

Ong Nguyen Tien Thing

Ong 06 Van Cuing

Ong De Hiiu Thuin

Ong Tit Minh Binh

KIEM TOAN VEEN

Tang Giam doe Ph6 Tang Giam dac Ph6 T6ng Clam tat Ph6 Tang Clam dac Ph6 Tong Clam d6c

Ph6 Tang Clam dot

Throng ban Thanh vien Thanh vien Thanh vien

(MiZn nhitm ngay 01 thing 01 nam 2015) (136 nhiem ngly 01 (hang 05 nam 2015)

ang ty TNHH Hang Kiern town AASC da thuc hitn kiem toan cat Bao cao tai chinh hop nhit cho Tong ang ty

1 arcing 03 nom 2016

Clam alitv/

lic

Ting fling ty Thep Viet Nam - CTCP

SO 91 Lang Ha, (lan Ding Da, thanh phi Ha NOi

CONG BO TRACH NHI$M CUA BAN TONG GIAM DOC DOI VOI BAO CAO TAI CHiNH HOP NHAT

Ban TOng Clam doc Ting Cong ty chju trach nhiem vi viec lap Sao cao tai chinh hqp nhit phan Finh trung that, hqp 19 tinh hinh tai chinh, kit qua boat dOng kinh doanh vi tinh hinh luu chuyin den to ctia Tang Cong ty trong nam hong qua trinh lap Brio cao tai chinh hop nhat, Ban Tong Clam d6c Ting Cong ty cam kit da wan thu cac yeti cau sau:

Xay dtmg va day tri }dim seat nil 60 ma Ban Tang Giam die va Ban quan trj Ting COng ty xac dinh la can thiit di dam bio cho viec lap va trinh bay Bao cao tai chinh hqp nhit kheing cbn sai sit trong yiu do gian Ian hoac do nham

!An;

- Lua chon cac chinh sach ke wan thich hop va ap dung cac chinh sack nay met cash What quart;

Dua ra cac dinh gia ye du (Joan hop 19 va than trong;

Neu TO cac chuan mut ke wan duqc ap dung c6 duqc than tin) hay khans, c6 nhang ap dung sai tech wog yiu din mire can phai cong b6 va giai thich trong Bao tact tai chinh hqp nhat hay khOng;

Lap va trinh bay cac Bao cao tai chinh hqp What tin co sb wan thu cac Chitin muc ki toan, Chi di ke tan doanh nghiep Viet Nam va cac quy djnh phap 19 co lien quan din viec lap va trinh bay Bao cao tai chinh hop nhat;

Lap cac Bat) cao tai chinh hop nhat dua tren co so heat dOng kink doanh lien tuc, trir trobng hop kiting the cho rang Ting Con ty se tiep tic hoot dOng kinh doanh

Ban TOng Clam dic Tong COng ty dam bac) rang cac se ki wan dime luu gin di phan Anh tinh hinh tai chinh cua Tong Cong ty, yeti mtirc del trung nitre, hop 19 tai bit cis then diim nao va dim bac rang Bio cao tai chinh hop nhfit tuAn thu cac quy djnh hien hanh cua Nha nut Ding thbi c6 trach nhiem trong viec bao dam an roan tai san cila Tong C6ng ty va thuc hien cac bien phip thich hqp di ngan than, obii hien cac hanh vi gian Ian va cac vi pham khic

Ban Ting Giam dic Tting Con ty cam kit rang Bac etc) tai chinh hqp nhat da phi') anh trung that va hop 19 tinh hinh tai chinh ctia Ting Cong ty tai [h&j diim ngay 31/12/2015, kit qua hoot ding kinh doanh va tlnh hinh luu chuyin tiin to cho nam tai chinh kit Choc ding ngay, phG hop veri Chuin nitre ki toan, Chi de ki wan doanh nghiep Viet Nam va tuan this cac quy dinh phap 19 co lien quart din viec lap va trinh bay Rao cao tai chinh hop nhat

Cam kit khic

Ban TOng Giant disc cam kit rang TOng Cong ty khing vi pham nghia vu con hi thong tin then quy djnh 4i Thong to so 155/2015/1T-BIC ngay 06/10/2015 cna BO Tai chinh Wong dan ding 196 thong tin van TN trutmg chin); khoan

3

1

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so: 602/201643C.KTTC-AASC.KTI

BAO CAO '<TEM TOAN DOC LAP

Kinh Quy a (long, Wei ding Quin trj va Ban Tang Giant doe

Thng ang ty Thep Viet Nam - CTCP

Chang t6i cla kiem loan Bao cao tai chink hop nhat kern theo dm Tang Cong ty Thep Viet Nam - CTCP toe lip ngay 21 Mang 03 nam 2016, M trang 7 den trang 64, bao gem: Bang can dal kE toan hop nhat tai ngay 31 thing 12 nam 2015, Bao cao kat qua heat dOng kink doanh hop nhat, Bao cao luu chuyen

tien to hop that cho nam tai chfnh kit tittle cOng ngay va Ban Thuyet mink bao cao tai chinh hqp nhat

Trach &dem Oa Ban Tang Clam dac Ban Tang Giant (lac Tang Cong ty chiu track nhiem ye vile va Walt bay trung thoc va hop ly Bao cao tai chinh hop Mutt elm Tong Cons ty thee Chain moc ki man, Chi dO Ice Man doanh nghiep Viet Nam va cac quy dink phap ly c6 lien quan din vile lip va frith bay bdo cao tai chinh hqp nhat va chiu vita nhilm ve kiem soat nal b0 ma Ban T6ng Gam ciao xac Clink la can Thief de dam bao cho vile lip

va brink bay bao cao a; child' hop nhat khong ce sal sot tong you do gian lin hoic nham Ian

Trach nhiem ells Kam Man van

Track nhilm cua chOng tbi la dui ra So kiin ye bao cao tai chink hop that doa tren kat qua ctla cuOc kiem town Chang tai di tien hank kiim loan theo cac Chuan moo kiim man Viet Nam am chart mire nay yeti chu chintz 18i man this chuan moc va cac quy djnh ye dao &cc nghe nghiep, 18p ke hottch va thoc hien cuOc kiim loan de dal ducrc so dam bao hop 1S, ye viec lieu bao cao tai chink hop nhat cua Tang Can ty c6 can sai set Wong yOu hay Mang

COng viec kiem toan bao gem thoc hien de thO tic nham thu thip cac bang Chung kiim man vi cac s6 lieu ra thuy-it minh nen bao cao tai chinh hop that Cac thu we kiem man dtroc Iva don dtra tren xdt down cua kiOm town vien, bao gem dank gia rid ro c6 sai sot tong yiu trong bao cat) tai chink hqp nhAt

do gian In hoic nhAm 13n Khi thoc hien dank gia cac rill ro nay, kiim loan vien (la xem kiim spat

nQi be ctla Tong CEng ty lien quan din vitt lip va trinh bay bao cao tai chink hop nhat trung Mut, hop

ly nham thiet kE cac thu tic kiem town phu hop vtri fink hinh thus ti, buy nhien khan nham num dick dui ray kik ye hieu qua ctla kiem seat nQi b0 curt Tang CEng ty Cong viec kiem loan ang bao gam dank gia tinh thick hop cua cac chink sack ke wan duqc ap dung va rink hop ly ctia cac vac tinh ke man oda Ban Tang Gam d6c cOng nhu dank gia viec trinh bay tang the bao cao tai chink hop that

ChOng tai tin Mang rang cac bang chtIng kiem town ma cluing tbi d3 thu thap duqc la day du va thick hqp lam co s& cho y kien kiem roan cua chimg tat

t kiln nig kiln: rod,: view

Thco y kien cent chOng tea Bao cao tai chink hop MAI ela phan anh trung thuc va hip ly, Iron cac khfa earth trong yeu tinh hinh tai chinh cua Tang Cong ty Thep Viet Nam - CTCP tai ngay 3I Mang 12 nam

2015, ming nhv kit qua host dOng kink doanh va tinh kink km chuyen lien to cho nom tai chfnh het thus cling ngay, ph0 hop vii Chan moc ki man, Chi di Ice loan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan din vile lip va trinh bay bao cao tai chink Imp nhat

T (84) 4 3824 t990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam A member of ii18 Intimation &

Yin di can nhln monk

Ting Cans ty d8 hoan thanh bio cdo quyit togs co phin h6a va trinh BO C8ng throng thim

Din th6i diem phit hank bao coo nay, BO aing throng chua phi duyet quyit town co phin boa va

xac djnh phin vein NM nuac tai thai diim chuyen sang ding ty eo phin, do vey Bac coo tai chink

curt Ting amg ty c6 the sE they did sau khi duce phE duyet guy& loan to phin hia tai ngay 30

thang 09 nam 2011;

- Tai ngay 31/12/2015, Ting Cong ty dang ghi nhin gia tri quyen sir dung cic 16 dit xin giao dit to

thu tiin stY dung dit veri tong gia trj la 603.855.529.103 VND Ting Cong ty 85 xin they do) phuong

in sir dung dit Nr giao dit sang thug dit thii Mtn 50 nam cho 03/06 16 dit va 45 duqc BO Cong

throng nhit tri phuong an Toin be cat 16 dit yin dang tit ti6n thus dit hang nom Do 46, gia tri ale

16 dit nay vi s6 phi/ tra ngan sack nha nuOc c.45 the thay 461 khi Ting Cling ty that hien xong cac th0

tic chuyin dii vi1 quyet toan co phin h6a (Xem chi tiet tai Thuyet mink s6 13, 20);

dung dit mi thin diem xic dinh gia trj doanh nghiep la 109.834.560.000 VND vi 65 e6 Quyit djnh

thu hii cis UBND tint) Hi Tinh Tuy nhiin, din thtri diim 31/12/2015, 18 dit vin chua <loc bin

giao va Tong Cang ty dang trong qua trinh lam viec veri UBND tinh Ha Tfnh ve xic djnh gia tri din

bi 18 dit, do di thus c6 bat soon dieu chinh nao dtroc thus hien (Xem chi tiit tai Thuyet mink s6

13);

Phing d8 co Quyit djnh thu hei can UBND thanh phi Hai Pitting tt nam 2014 la 24.052.770.000

VND va gia trj Iqi the vi iri dja 19 Ma 18 dit la' Khu c8ng nghiep Phi My 1, BIRO — Wing Tau v6i

at ties 28.332.635.316 VND Meng c6 khi nang hi trir vii tie') owe dit Din th&i diim 31/12/2015,

Ting tong ty yin chua co phuctng an co thi vi lam viec vesi can to quan chic Ming vi cac this tic

khiu tri loi thi vj tri dja 19 vei tiers thui dit (Xem chi tilt tai Thuyet mink s6 15);

Theo phtrcmg an tai du vie Ting Ging ty Thep Viet nam - CTCP dupe BO Cong throng phi duyet,

ang ty Thep Mien Nam vi C8ng ty Thep Tim Li Phi My - true thu*c Ting ding ty d9 dupe tack

khoin mac "Chinh Lech dank gii loi tai sin" Gia uj tai sin &roc danh gia tang 6 Cong ty Thep Mi6n

Nam la: 13.165.908.818 VND; duqc danh gii gifun a COng ty Thdp Tim LA Phi My IA:

4.535.598.357 VND Tang Cong ty dl ca aling van ht5i Bp Tai chink di cd phuang an xir 19 khoun

dank gia nay, tuy nhien din thiii diem nay vin thus nh$n throe tra Itri 10 BO Tai chinh (Xem chi ties

tai thuyit minh s6 22)

gian tim hanh tho tuc gra' thi, do 66 tan Sao cao tai chinh hop nhth, gni trj diu fir vao Cong ty con

My duct trinh bay theo phuong phap gia goe

Mat khac, COng ty dang trong thiti gian x& Iy va kitn et/a C8ng ty Diu Its va Khai that ha tong Khu

Ong nghiep DEng Xuyen via Phi my I (1ne()) vi viec chua that hien chi tra tiin thug dit nen din

th&i diem 31/12/2015, Cans ty CO phin Thep tim Miin Nam yin thus thuc hien gal thi ductc

(Xem chi tier tad thuyit minh so 36);

vl

5

Cling ty T Hang Kam town AASC

am dee CoNG TY

- Theo trinh bay tai Thuyet minh s6 4, Bao cao tai chlnh &roc hop nhet nen ca set so lieu ben cao tai

chink eho ky Ice toast tic nay 01/01/2014 den ngay 30/0912014 etla Ceng ty CO phAn Si to va Kinh

doanh Thep Hung Yen va so lieu be° cao tai chinh cho ky ki Man sir 01/01/2015 den 30/09/2015 dm

CEng ty Co phAn Thep Viet My

Kiim toil% vi=n

64,

Nguyen Dieu Trang Giey chimg nhan clang ky hanh nghe kiim 4\

Tong CEng ty Thep Viet Nam - CTCP No coo tai chinh hqp flat

S6 91 Lang Ha, quen D6ng Da, thir) ph6 Ha NO1 nam Iii chinh ket th0c ngay 31/12/2015

BANG CAN DOI Kt TOAN HOP NHAT

TOf ngdy 31 slang 12 nom 2015

minh

(Di ditu chinh)

110 I Tian vi do khoan twang (twang ttho 3 1.533.373.476.796 1.366.670.300.379

131 1 Phil thu ngan him ctia kith hang 5 1.426.741.092.900 2.666.335.888.261

137 5 Dv phbng phii thu nein ban kh6 dbi (124.947.063.263) (446.615.606.434)

153 3 Thud vi cdc khoin khic phai thu Nha nudrc I 8 18.070.879.410 17.522.941.837

7

Tong Ong ty Thep Viet Nam - CTCP Bio can Ill chink hop nhit

SS 91 Lang Ha, titian Dtng Da, thank pht Hi N6i nim tai chink kit thoc ngity 31/12/2015

BANG CAN DOI icE TOAN HOP NHAT

232 • Gia trj hao mon lay Ice (35.124.753314) (29.072.515.682)

240 IV Tel sin der dang dii han 10 7.599.183.954 4.464.480.773.018

242 I Chi phi xiy dvng co bin der dang 7.599.183.954 4.464.480.773.018

250 V Diu tu tii chink dii hpn 4 4.386.812.394.890 3.620.049.813.166

252 2 Diu tv vio c8ng ty lien doanh, lien kit 4.351.120.361.733 3.464.674.113.587

253 3 Diu tv gnp van vio don v1 khac 59.858.434.258 47.608.344.178

254 4 Dv phong diu to tai chink dii him (57.186.084.009) (32.881.111.509)

255 5 Diu tic nim gig din ngay dao han 5.000.000.000 48.826.206.908

260 VI Tai sin dii han !chic 340.849.572.410 664.128.181.817

261 I Chi phi tra trut did hp 15 337.244.717.997 660.253.711.467

262 2 Tai sin thue thu nh6p hoin lai 32 1.152.556.432 143.523.378

20.000.000 20.000.000 13.723.907.549.898

g 03 nom 2016 d6c

uan Da

400.000.000 400.000.000

24.111.769.000.162

Tang Cling ty Thep Viet Nam - CTCP Bao c6o tai chinh hop nhgt

S6 91 Lang Ha, quan Dung Da, thank ph6 Ha NOi nom tai chinh kit Mit ngay 31/12/2015

MA so NGUON VON

BANG CAN DOI ICE TOAN HOP NHAT

311 1 Phil tra ngubi ban ngin bon 17 956.824.135.767 2.475.416.369.217

312 2 Ngtroi mua tra tan trait ngin Mtn 38.607.922.468 69.952.035.836

313 3 Thue vi tic khoan phai nip NM mac 18 44.621.509.611 136.566.183.424

314 4 Phil tra ngubi lao ding 141.388.917.438 226.302.642.364

315 5 Chi phi phai tra ngin han 19 165.259.074.455 84.479.258.845

318 6 Doanh thu chua thvc hien ngin ban 271.911.504

319 7 Phil tra ngan han ;chic 20 491.768.512.273 1.059.748.184.269

320 8 Vay vi no thue tai chinh ngin han 16 4.431.052.758.612 7.956.810.574.892

321 9 Dv phing phai tra ngin han 21 6.681.050.811 1.247.142.549 J I

322 10 Quy khen thuing, pit Iqi 46.295.724.157 113.897.558.700

330 II Nq dii hall 651.173.852.123 4.708.588.947.353

336 2 Doanh thu chua thvc hien dal han 705.907.799 2.984.884.165

337 3 Phai tra dii han khic 20 626.318.583.038 636.719.609.436

338 4 Vay va nq thue tai chinh dii han 16 15.357.868.862 3.924.514.298.992

341 5 Thu thu nhep hob Iai phai Ira 32 8.791.492.424 8.821.401.243

400 D VON CHO SO HG-11 6.749.962.180.679 7.278.760.102.713

410 I Von chi sir hit 22 6.749.942.180.679 7.278.360.102.713

411 1 V6n gip dm chi so hitt 6.780.000.000.000 6.780.000.000.000

414 2 Vin khac cim chit sa hitt 49.856.545.157 50.098.818.709

416 3 Chenh tech dank gia1oi di sin (654.677.459.227) (689.799.688.682)

417 4 Chenh tech ty gia h61 doll 182.281.633.730 180.271.433.181

418 5 Qu9 dAu to phai With 83.549.521.226 100.222.786.912

420 6 04 khac thuic von chi so hiu 2.260.349.456 2.147.486.050

421 7 Lvi nhmin sau thuE chua phin ph6i (156.484.182.391) (241.033.630.399)

429 8.144 ith co ding Bing kiEm soat 463.155.772.728 1.096.452.896.942

430 II Ng's& kinh phi vi cac guy Ithic

431 1 Nguon kinh phi

440 TONG CQNG NGUON VON

Nguti lap bieu KE toin truing

Nguyen Duy Ding VC Duy Huynh

9

thong 03 nom 2016

n doc

sd 91 Lang Ha, quGn DEng Da, think ph6 Hi NOi nom :Ai chinh kit thin ngay 31/1212015

BAO CAO KET QUA HOIST BONG KINH DOANH HOP NHAT

01 1 Doanh thu bin hang va cung cap djch vy 24 17.328.077.828.118 25.362306.380.833

02 2 Ck khoin giitm trir doanh thu 25 233.813.619285 121123.699.790

10 3 Doanh thu thuin vi bin hang vi cung 17.094.264.208.833 25.240.482.681.043

dr) djch vy

20 5 Lyi nhulin Op v4 bin hang vi cung 1.201.859.629.740 1.331.792.329.047

cop djch ley

i01

24 8 Phin Mi hoGc 18 tong Ong ty lien doanh, lien kit (201.767.793.115) 155.251.597.747

30 11 Lqi nhuGn thuin tir hoot Ong kink doanh 244.844.700.733 (78.397.612.944)

50 15 Wing Iqi nhu§n ki toin trate thud 288.046.325.955 (35.787.001.970)

51 16 Chi phi thud TNDN hiGn hanh 31 116.498.618.349 30.482.751.179

61 19 Lcri nhuGn sau thud oda Cling ty mg 132.911.249.936 (31.008.568.716)

62 20 Lye nhuGn sau thud cam c4 Gong khOng kiim wit 39.675.399.543 (36.913.081.584)

70 21 Lai co bin tren co phidu 33

(35.787.001.970)

601.781.089.344 102.238.377.942 32.937.202.794 (253.315.825.988) \

655.382.089.602

(484.872.886.375) ct, (520.895.175.953) 4.17 1.267.658.867.425 29.967.326.529 81.505.434.737 (658.968.617.447) (37.055.507.824) 29.655.219.704 (32.122.275.192)

778.108.317.328

(259.208.745.982) 37.032.732.760 (72.411.468.712) 337.791.452

(237.335.425.000) 55.337.281.771 191.648.741321

(284.599.092.190)

23.946.362.769.285 (24.348.158.949.943) (2.721.021.678)

(404.517.202.336)

88.992.022.802

288.046.325.955

389.566.897.025 2.368.172.890 4.330.928.755 (36.969.205.625) 271.100.264.167

918.443.383.168

72.821.530.176 1.096.515.019.999 (386.142.411.774) 118.861.245.515 296.716.577.152 (272.784.158.642) (93.772.044.523) 25.473.855.686 (23.791.786.003)

1.752.341.210.754

(64.756.456.217) 34.749.950 790 (53.061.306.364) 21.000.000.000 (100.814.623.309) 127.110.863.923 123.725.669.999

87.954.098.822

16.713595.212.535 (18.359.918.330.348) (6.625.096.248) (21.198.822.635)

(1.674.147.036.696)

166.148.272.880

Tong Gang ty Thep Viet Nam - CTCP Sao cfio tii chinh hop MAU

Sd 91 Lang Fla club Ding Da, Wirth ph6 Hi Nei tam tai chinh kit Mac ngiy 31/12/2015

?di st CHI T1EU

BAO CAO LUYJ CHUYEN TIEN T HOP NHAT

Ndm 2015 (Theo plutons phdp eat dip)

Thuyet minh

Nam 2015 VND

Nam 2014 VND

1 Ltru CHUYEN TIEN it 1104T BONG KINfi DOANH

01 1 Lel nhuttn mat thud

2 Didu chink the cdc khotin

02 -Khiu hao Si sin cep djnh vi bat Ong sin diu to

03 - Cie khan do phbng

04 - Lai/18 chinh tech t9 gia h8i doid do dinh gia

hti cac khoin myc flan to c6 g6c ngoai t3

05 - tit hoot deng dau to

06 - Chi phi Iii vay

08 3 /4inhuOn dr hog: dng kink dean!: trade

they dai yin hat Ong

09 - Tang/giam tic khoan phai thu

10 - Tang/giim hang ton kho

11 - Tang/giam cite khoan phai tri

(kh8ng kellivay phai ma, thu& TNDN phii nep)

12 - Tang/giim chi phi tra tnnfre

13 - Tang/giam chimg khoan kinh doanh

14 - Tian tai vay CIS tri

15 - Thu6 thu nhip doanh nghiep da nert

16 - Tian thu khac tit holt Ong kinh doanh

17 - Tian chi khac cho hods Ong kinh doanh

20 btu chuyin stdn Milan dr hog: Ong kink dean!:

H LIP/ CHUVEN Tif HOST DUNG DAU 711

21 1 Tian chi di mua sem, xay dyng tai sin c6 dinh

vi cac tii sin dal han khac

22 2 Tian thu tit thank 19, nhuong ban Si sin có djnh

vi cac tai sin dai halt khac

23 3 Tian chi cho vay, mua cic am& cu nq ctla don vi

kit

24 4 Tian thu hati cho vay, ban tai cac ding cu nq con

don vi khic

25 5 Tian chi du to gap yen vio don vi khac

26 6 Tien thu boi diu ttr gbp van vao don vi khic

27 7 Tian thu tai cho vay, c8 tuc vi loi nhuan throe chia

30 Lieu chuyin rim muan lir hog (lOng adu to

III LUI3CHUVEN TIEN T(T Host BONG TAI CHINN

33 I Tian thu di vay

34 2 Tian wit no sic vay

35 3 Tian pi nq g6c thud tai chinh

36 4 Ca tile, Iqi nhuin 01 tra cho chtl sift heti

40 btu chuyin din thuan tit hem Ong Mt chink

50 Luu chuyin tan thuin trong aim

11

Ngtrail4p bleu Kt Man trtrtmg

Ha N 1 thong 03 ndm 2016

"nt (lac

k\

91 Lang He., quirt D6ng Da, thanh ph6 Ha N6i nam tai chInh kit thOc ngay 31/12/2015

Ma st Cal TIEU

Nine 2015 (Theo phereng plain gide: tap)

60 Tian va tu•ong &sung tien d6u nam 1.366.670.300.379 1.277.608.395.309

61 Anh huang via that' doi ty gia h6i doai quy 461 mai ti

70 Tian va tutang dtrang tian coo' Warn 3 1333.373.476.796 1.366.670.300.379

Ban ado tai chinh hop nhit nim tai chinh ket thitc ngly 31/12/2015

Tong Ong ty Thep Viet Nam - CTCP

S6 91 Lang Ho, quell Ding Da, thanh ph6 Ha Nai

THUYET MINH BAO CA.0 TAI CHINE BOP NHAT

Ndm 2015

1 D4C DIEM HOAT BONG COA DOANH NGHIEP

Minh that sec him van

Tang Cang ty Thep Viet Nam - CTCP duct thinh lip theo theo Quyet djnh so 255/TTg ngay 29/0411995 vi Quyet dish sa 267/2006/QD-TTg ngay 23/13/2006 cis Th0 Twang Chfnh Phil va vita thanh lap T6ng ang ty Thep Vitt Nam.T6ng Cetng ty Thep Viet Nam chinh Ibiza hos Ong thee m6 hinh Tong Ong ty Me - C6ng ty con ke tv ngay 01/07/2007

Tang Cang ty &roc chuyOn dui ut doanh nghiep nha mit sang T8ng Gang ty ca phin theo Quyet dinh sit TTg ngay 18/04/2011 Oa The wan Chinh Ott ye vitt phe duyet plutons an c6 phlin Ma Tang Cong ty Thep Viet

552/QD-Warn Tang Cdng ty Thep Viet Nam - CTCP chinh thttc chuyen sang hoot dung dual hlnh thin Tang ang ty co

phin tic ngay 01/10/2011 theo oily chthig nhan ding kY doanh nghiep Tang Cang ty co pan s6 0100100047 do Sa

Ke hoach va Diu to Thanh ph6 Ha NOi cap, thay dui lin thin 8 ngay 12/06/2015

Try S45 chinh cila Tang Cang ty tai 91 Lang Hy, quail Deng Da, thanh ph6 Hi NOi

Van diet, Tt cOa Tang Cong ty la 6.780.000.000.000 VND ttrcmg throng 678.000.000 co plan, menh gid mat c6 phiin la 10.000 clang

LTnh vtyc kinh doanh

Tang Ong ty sin knit, kinh doanh thuong mai cat met hang sir, they, than cac loai; Giao nh$n, kho ngoai

thuong

Ngenh nghe kinh doanh

Hoot dung chfnh cis Tang ang ty la:

Sin nit sit that% cac kim 1ooi khac va cac loai sin phim thep;

Ban buon kim tool va quing kim Joy': ban Men quartz sit vi kim loai miu; ban buein sit thin va kim loci mau dung nguyen sinh; ban Man thanh phim bing sit, they va kim loaf miu;

Cho thue may mac, thiet hi;

Cho thue van phong

Bic diim hoyt ding cis Tang ang ty trong n3m tit chfnh c6 anh Mang den Ban Of tai chinh hcip nhit

Nam 2015, ang ty CO phin Gang then Thai Nguyen di phat hanh va ban 100.000.000 ca phin veri manh gia

10.000 dang/c6 phieu cho Tang ang ty Diu tu vi Kinh doanh van Nba nude (SCIC) de 66 sung van cho Da an

du to mb rung sin xuit giai doan 2 Do d6, ty It sa hau cda T6ng Cang ty Thep Viet Nam-CTCP tai ang ty CP

Gang thep Thai Nguyen trong ky giam tir 65,21% xuang con 42,20% Vitt C6ng ty Co phin Gang Thep Thai

Nguyen to ding ty con tra il thanh Gong ty lien ket din den chi tieu tren ban cao tai chfnh hyp nhit nem 2015 giant Bang ke so vdi nim trues Ngoai ra, Tang Cong ty cling di thothi van thanh tong khoan diu tv vao ang ty CP Kim khi Bic Thai — ang ty con, Cong ty CP TM chinh Xi mans - ding ty lien kat, giii thE hal c6ng ty con lit ang ty TNHH Posvina vi ang ty C6 phin Thep Dv Ong Int Viet Nam

du tree Ong ty

Tong s6 cac cOng ty con:

+ Sa lutang cac cemg ty con duce hop nhit: 12 cons ty

+ SO luong cac ding ty con khOng throc hop nhit: I cans ty

13

Ty le quyen Hoht dOng kinh bleu quyit doanh chinh 89,37% Kinh doanh thdp 100% San xuat vi Kinh 100% San xuat vi Kinh

doanh thep 56,59% Kinh doanh thep 82,95% Kinh doanh Map 89,01% Sin kat vi Kinh 95,37% Giao nhen vfm

chuyen 90,56% Kinh doanh thep 65,00% Kinh doanh thep 65,00% Kinh doanh thdp 51,00% Ma can: nghiep

Dja chi

Hi NOi

Ba Rja VOng Tim

BA Rja VOng Tau H6 Chi Minh

Da Ning

Ha Nai

HO CM Minh

Ho Chi Minh DiOng Nai

HO Chi Minh Deng Nai

Ty le 1M (eh 89,37%

Ting Cling ty Thep Viet Nam - CTCP

S6 91 Ling Ha, quart DOng Da, thanh ph6 Hi biebi

Tong Cling ty c6 clic ding ty con duvc hqp nhat No cao tai chInh tai thin diim 31/12/2015 bao gam:

Ole dug ly eon au nr arc slip:

Ten Gang ty

COng ty CP Kim KM Hi NOl

Cling ty TNHH MTV Thep Mien Nam

Ong ty TNHH MTV Thep Tim la

Phis 149

COng ty CP Kim KM TP.HCM

Ong ty CP Kim KM Mien Trung

COng ty CP TOn ma VNSteel Thang Long

Cling ty CP Giao nhen kho van Ngooi

thuong TPHCM

Ong ty CP Thep Nha Be

COng ty CP Thep Bien Heia

Cling ty CP Thep Th0 Due

COng ty CP Sin xuat sin phial Ma

tang nghiep Vingal

Ten cang ty

Cling ty TNHH yen tai 6 t6 Vina

Vinatrans (COng ty con COng ty CP

Giao nhen kho van Ngooi chums)

phtrcmg than

Tren Bac, cio tai chinh hqp nhit, gii trj dau to vao Cong ty CO phan Thep Tam Mien Nam dirge trinh bay theo

phuong phap gin g6c tai theci diem 31/12/2015 Chi tiet xem Thuyit minh s6 4 vi 36

Tang Cling ty c6 cat cOng ty lien kit quan trung (luny phan &At trong Rao cao tai cliinh hop nhit theo

phtrong phap van chi sb huu tai thin diem 31/12/2015 Cy thi:

Ty lg

loi ich

Ty le quyIn bleu quyet

Hoot dOng kinh doanh chinh COng ty CO phin Luti thep Binh Tay He CM Minh 40,06% 40,06% Sin auk luai thdp

COng ty C6 phin Tan Thinh My

Cent ty CO phan Thep Tan Thuen

Ging ty C6 phan Dau to Xily dung

mien Nam

HO CM Minh 20,00% 20,00% Xay chmg COng ty TOn Phucmg Nam Deng Hai 45.00% 45,00% Sin xuet tan

Cling ty Lien doanh Thep Tay DO Can The 35,00% 35,00% Sin net thep

Cling ty TNHH Gia cOng vi Dich vu Danz Hai 4 0,00% 40,00% Sin atilt they

Thep Sal Gan

Cling ty Lien doanh Vet lieu chiu lira Bang Nal 68,00% 50,00% Vet lieu chiu lira

Nam Ling

Cans ty CP Thep Tam la Thang Mit Veng Tau 35,14% 38,25% Sim xuat they

Cling ty TNHH Ca khi Viet Nhet Hai Pheng 28,00% 28,00% Ca khi

Cans ty CO phan TrOC Than HAi Duong 40,11% 40,11% San xuat gach

Cling ty CO pi& Ca dien Luyen kim Thai Nguyen 26,11% 26,11% Sin xuet they

Thai Nguyen

Cong ty CO plan Thep Di King Di bring 31,16% 30,00% Sin xuat chip

Ting Ong ty Thdp Viet Nam - CTCP Bio do tili chin!' Iwo nhit S6 91 Lang Ha, quirt Ding Da, thanh ph6 Ha Nei am tai chin') kit Mac ngay 31/12/2015

Host ging kinh doanh chinh San xuit the() San xuit thin Kinh doanh bit (tang sfin San xuit thdp Sin xuit thdp Diiu hinh tang Tin dyng Khai thfic clang San xuit the!) Khoang sin Sin xuit thdp Sin xuit tan Sin xuit thtp Nhip khiu, phAn phii phi' lieu sit San xuit thdp Sin xuit then Kinh doanh 4n tai

da phtrang thirc Kinh doanh 4n di

da phuong thee Kinh doanh 4n tai

da phtrang thirc Kinh doanh 4n tai

da phucmg tittle

(•): cac khan du to vao can tong ty ma Ting ang ty gdp dual 20% van diet' le nhtmg nom quyin anh htrang

dang ki do dai dien v6n oda Tang ang ty la thanh vien Hai (long Quan tri ala ac cOng ty nay

2 CND DO VA CH INH SACH Kt TOAN AP DUNG TS' TONG CONG TY

2.1 Ky ki Man, do-n vi tien to stl dyng trong ke toan

Kt ki town nam ctla Ting ang ty theo nom ducmg I ich bit diu til ngiy 01/01 va kit Mac vao ngay 31/12 hang nam Don vi tiin to sir dung trong ghi chap ke totln là Deng Viet Nam (VND)

2.2 Chan mut vi Che de ki Min Ap dyng

Chi d6 ke loan Op dm:

Ting Gang ty ap dyng Chi de Ke wan doanh nghiep ban hanh theo Thong to s6 200/2014/17-8TC ngay

22/12/2014 cOa Be TM chink

Ting ang ty dg ap dyng cac Chart mix town Via Nam Id et van ban huffing din Chuin mvc do Nha nuoc da ban hanh Cac bdo cao tai chinh duct lap va trinh bay theo dung quy djnh aria timg chutm mvc, thong to huOng dgn 'hue hid!, Chuin mvc va Chi de ki toin hien Minh dang ap dung

T9 le Icri ich ,

Ty le

9uyin bieu guy&

Ong ty TNHH Nasteel vina Thai Nguyen 38,13% 39,52%

ang ty TNHH Thep Vinakyoei Hit CM Minh 40,00% 40,00%

CEng ty Lien doanh Trung tam TMQT 116 Chf Minh 40,00% 40,00%

IBC

CEng ty Lien doanh Sin xuit Thdp Hai Phong 30,00% 30,00%

Vinau steel

CEng ty TNHH Thdp VSC- POSCO Hai Phong 34,00% 34,00%

Gang ty TNHH Cang qu6c it Thi VII Wing Tau 17,66% (*)

Cons ty CP Bio hiim Petrolimex Ha Nei 10,41% (*)

Gang ty C.6 phin Deleunft Viet Nam Thanh H6a 15,00% (a)

CEng ty CP Gang thdp Thai Nguyen Thai Nguyen 42,20% 42,20%

ang ty TNHH Khoang sin Luyin kim Lao Cai 46,94% 46,94%

Viet Trung

Ong ty C6 phin Sit Thsch KM Hi Mb 15,21% CI

ang ty Lien doanh Nippovina H8 Chi Minh 50,00% 50,00%

ang ty TNHH Ong thdp Viet Nam Hai Phong 50,00% 50,00%

Cans ty TNHH VNS-Daewoo VOng Tau 50,00% 50,00%

Cans ty 05 Pan Thep Via my Di Ning 16,89% 20,36%

Cons ty C6 phin Diu to vi Kinh

doanh 64 Hung Yen

ang ty TNHH Vat tai Via Nha

ang ty TNHH Nissin Logistics Ha Nei 27,66% 29,00%

Cling ty TNHH Agility ii6 Chi Minh 27,66% 29,00%

ang ty TNHH Huyndai Vinatrans Ili CM Minh 46,73% 49,00%

Logistics

Tang Cong ty Thep Viet Nam - CTCP Bap do tai chink hop nhat

SO 91 Lang Ha, qudn Deng Da, thanh ph& Ha Nei nam tai chinh kat thin ngay 31/12/2015

2.3 Thay 661 trong cac chfnh sock ka loan Ara thuyet mink

Ngay 22/12/2014, Be TM chink dA ban hanh Thong to s6 200/2014/TT-BTC hug din Chi do Ica toan doanh nehiep thay the Quyet dinh s6 15/2006/QD-BIC ngay 20/03/2006, va Thing to s6 202/2014/TT-BTC htrong can Phoong phap lap va trinh bay bao cao tai chinh hop ;that co hieu lyc cho nam tai chinh bit du tir hoc sau ngay 01 thing 01 am 2015

Anh huOng cOa cac thay dad chinh sack ke loan theo hueng din coa Thong to so 200/2014/TT-BTC va Th6ng to s6 202/2014/TT-BTC dtrac ap dung phi h6i to Tang ang ty di ba sung thuyit mink Thong tin so sank trEn Bac cao tai chinh hop nhil Qat yeti cac chi lieu co sy thay dot giDa Thong to sO 200/2014/TT-BTC va Quyit dinh so

I 5/2006/Q1D-13TC tai Thuyit mink so 40

2.4 CO' so lap Bao cao tai chinh hop nhit

Bao do tai chink hqp nhit dm Tang Ging ty duqc lap urn ca so hop nhat Bao cao tai chink) rieng da Tang ang

ty va Bao cao tai chink da dc ding ty con do Tang Cong ty kiem scat (cac Ong ty con) duos lap cho nam tai chink ket thilc ngay 31 thing 12 hang nam Viet kiim soat eat (bloc khi Tong Cong ty c6 khi nang kiem spat cac chinh sack tai chinh va hoat ging da cac cOng ty nhan dau to nham thu duoc lqi ich to hoar ding da can Ong ty nay

Bao cao tai chink ctia cat Gong ty con diwc at) dung cac chinh sack ke loan nhat quit) vol cac chink sach ka wan

da Tang Cong ty Trong tnreng hqp can thiet, Bao cao tai chink cua cac Ong ty con duoc dieu chinh di dam bao tinh nhit quan trong cac chink sad ke wan duoc ap dyng tat T8ng Cong ty ve cac ding ty con

Kat qua hoot Ong kink doanh ci3a cat cans ty con duoc mua hoc ban di tong nam duoc trinh bay trong Bao cao tai chink hop 'that to ngay mua lai hoc cho den nay ban khoan dau to o cans ty do

Cat s6 du, thu nhdp va chi phi ch0 yeu, ke ca cac khoan IM hay 18 chua thyc hien phat sink to cac giao djch not be duqc loai bit khi hop nhat Bac cao tai chink

Lpi ich con c6 deng kitting kiem soat

Lvi ich cua cac co dOng khong kiem scat IA phan lqi ich yang tai, hoac 18, va trong tai san than Oa Ong ty con khang ducrc nim gia beri Tang Cling ty

LSI, 18" khi c6 sir thay doi ty le so hat tai cOng ty con

Trueng hqp Ong ty con huy (Tang them von gap to cac chi) so hat: Khi lap BOo cao tai chink hqp nhat, Ong ty me xac Binh va dieu chink lai six biers ging :Kra n se hDu dm mirth va ca clang khemg kiim soat trong tai san thuan dia cOng ty con tai thbi diem truer va sau kin July clang them von

2.5 COng cy tai chink

Ghi nhem b a eau

Tai san tai chink

TM san tai chink da Tang Cong ty bao gam tian va dc khoOn tucrng throng tien, cac khoan phai thu khach hang va phai thu khac, can khan :no vay, cac khoan din to ngan han va dal han Tai thbi diem ghi nhan ban day, tai san tai chink duct xac dinh theo gia mua/chi phi phat hanh cOng cac chi phi phat sinh khac lien quan trvc ti6p din viec mua, phat hank tai sin tat chink de

Ncr phai tra tai chinh

No phai Ira tai chinh cua Tang Cang ty bao gOrn cac khoan vay, cac khoan phai tra ngtrEri ban va phai tra khac, chi phi phai Ira Tai the' diem ghi nhan Ian dau, cac khoan no phai tra tai chinh duoc xac djnh theo gia phai hanh cOng cac chi phi phat sink lien quan trust tiEp ten viec phat hanh no phai tra tai chinh do

Gib Eri sou ghi »bah ban ddu

Hien tai chua c6 cac guy djnh ve danli gia 1?i Ong cy tai chinh sau ghi :than ban clau

Bio ego tai chfnh hop nhAt nam tai chinh kat ttnic ngay 31/12/2015

Tone Cone ty Thkp Viet Nam - C7C1 )

S6 91 Lang Ha, quan D6ng Da, thanh phi) Ha Ni e

2.6 Chuyan dal Bao cao tai chinh Idp bang ngoai It sang Bang Viet Nam

Bao cao tai chinh lap bing ngoai 4 &roc chuyEn di sane Bao cao tai chinh lap bing clang Viet Nam theo gia sau: tai san va no phai tra theo ty gia cued nam, von dAu tu:coa chi) so hu t theo t9 gia tai ngay g6p von, Bao cao ket qua boat Ong kinh doanh va Bao cao km chuyEn Tian If theo ty gia that to kt ke toan

2.7 Clic ughiep vy bang ngoai to

Cac giao djch bang ngoai t€ trong nam tai chfnh duct quy 661 ra (tang Viet Nam theo gia that to ugly giao dich Ty gia giao djch thyc to nay &roc xac dinh theo nguyen tac nu:

Khi mua ban ngoai to la ty gia dove quy dinh trong hop along mua, ban ngoai to gina Tong CEng ty va ngfin hang thuong mai;

Khi gap von hodc nhan gap von La it gia mua ngoai Le, cUa ngfin hang not Tang ang ty m6 tai khoan de nhan von caa nha dau tu tai ngay gap von;

- Khi ghi nhan nq phai thu la ty gia mua cOa ngin hang thuong mai not T6ng Cling ty chi dinh khach hang than') wan tai thtri diem giao djch Oat sinh;

diem giao djch phat sinh;

Khi mua sim tai san hoac thanh man ngay bang ngoai to IA ty gia mua cua ngan hang thuong mai noi Tang Cong ty thyc hien thanh loan

Ty gia giao djch Hum t@ khi danh gia lai cac khoan mut tier' to c6 got ngoai tF tai Mei diem lap Bao cao tai chinh

hop nhat dtroc xac dinh theo nguyen lac:

061 vet khoan mut phan loaf la tai san ap dung ty gia mua ngoai tg cua ngan hang thuong mai not T6ng Cong

ty thtnang xuyen c6 giao did;

vari tian gui ngoai le ap dung ty gia mua cOa chinh ngan hang noi Tong Cong ty met tai khoan ngoai te; Doi voi khoan mut phan loci la no phai Ira An dung ty gia ban ngoai to ctia ngan hang thuong mai noi Tang CEng ty thutmg xuyen co giao

Tat ca cac khaki chenh Lech ty' gia that ti phat sinh trong nam va chenh lath do danh gia lai so du cat khoan mut tian t4 co got ngoai to cu6i nam &roc hach roan via kat qua hoat dans kinh doanh cOa nam tai chinh

2.8 Tian va tic khoin two - ng anon tier'

Tien !la* gem tiin mat tai quy, tian gui ngan hang khong k$' hen

Cac khoan trong ducmg ti4n la cac khoan diu tu nein han co then gian Thu h61 khong qua 03 thang kE to ngly dau

tu, co tinh thanh khan cao, kha nang chuyEn dai dang thanh cat luong tien xac Binh va khong c6 nhiEu rii ro tror: c ; chuyEn doi thanh lien

2.9 Cac khoan dna ttr tai chinh

Cdc khoon 06u ttr min? gist den ngay ciao han bao eam: Cac khoin tiEn girl ngan hang co kt ban (bao gam ca cac lo?; tin phieu, k9 phieu), trai phieu, co phial tm dal ben phat hanh bit bulac phai mua la' tai theri diem nhat dinh trong trong lai, cac khoan cho vay, duct nem gill dEn ngay chio han vai mac dich thu lai hang k9 va cac khoan

&au tu nam gid den ngay dao han khac

Cac khoan dau at Op van IS cac don vi kink bao g6m: cac khaki dau nr vao ming cu von caa don vi kb& khong

co quyen kiarr soat (long ki&n soat hoac co anh huOng dang ki 66i vOi ben duat dau tu GI* trighi s6 ban din con

cat khoan du to nay throe xac dinh theo gid g6c Sau ghi nhan ban din, gia trj cis cac khoan dau to nay ducrc xac dinh :heo gia g6c trir di du phOng giam gia khoin dau tu

17

Ting ang ty Thep Viet Nam - CTCP Bio cio tel chink hqp nhit

Dv pheng giam gia cic khoin diu tu &roc lap vio thbi diim cuii nam cu the nhu sau:

Defi vat kiiodn r7Bu fir nine girl l& at (khong phew 100 16 cluing khan,' kink doanh) v8 khan: ca anh Inning

&Mg ki ai vat bin duct au nt: niu khoan diu tu vio co phiiu Mem yet hoc gid tri hop 19 cia khoin diu tu

duct aim djnh tin cay the viec lip do phOng siva tren gia tri thj tnrbng mkt co phitu; niu khoin diu tu khang

xac dinh Jaye gia trj hop 19 tai thbi diim bac do thi vile lip dtr phi:mg can ctt vitt bio cao tit chinh tai thbi

diem Itch lip dv phi:mg Oa ben dime diu tin

Defi vai clic khan aru to nelm girl an ngay ado how can car kha sting thu heti de lap dv phang phai thu kh6

QM thee quy dinh cia phap

2.10 Cat khoan phai thu

Cie ichoin phai thu duqc theo clai chi tier theo ky ban phai thu, 416i won& phai thu, loai nguyen to phai thu, vi cac

yiu to khac theo nhu tau quail 19 cia Ting CEng ty

Du phbng no phai thu kh6 dbi duqc trIch lip cho cic khoin: nq phii thu qua hem thanh town ghi trong hqp thing

kinh ti, cat khi u&c vay nq, cam kit hop ding hop cam kit ng vi no phai thu chug din han thanh town nhung kh6

c6 kha ning thu hal Trong d6, viec vich lip do phOng nq phai thu qua han thanh town dupe can cCr vie thbi gian tra

ng gic theo hop ding mua bin ban diu, kheng tint din vitt gia han no gi&a cat ben vi nq phai thu chat din han

thanh town nhung khach no di lim vio tint [rang phi san bode dang lim thi Inc gal thi, mit tick, b6 trait

2.11 Hang tan kho

Hang tin kho duce ghi nhan ban diu theo gig& bao gam: chi phi mua, chi phi chi ban vi cac chi phi lien quan

mire dip khac phat sinh di c6 throe hang tin kho b dja diim vi tang thai tai thbi diem ghi nhin ban diu Sau ghi

nhan ban diu, tai thbi diem lop Bio do tai chinh nen gia trj thuin to thi thvc hien ducrc Oa hang ton kho thin hon

iCR Ni Gia tri hang tin kho dtroc xic dinh theo phvong phip (Bch danh 661 veri cat loai hang h6a mua via de ban Theo 18 ; so

Hang ton kho duqc hach town theo phtrcmg phap ke khai thuting xuyen

Phuang phap xac djnh gia vj san phim de dang cuei nint Chi phi sin xuat kinh doanh der dang dugc top hqp thee

chi phi phat sinh thqc to cho Ong giai doan sin xuit trong day chuyen/tang Joni sin phin china hoar' thanh

Dv phtmg giim gia hang tin kho duqc lip via thbi diim cu6i nam IA se chinh lath gift gia g6c caa hang ton kho

lam hon gia tri than ce the Mut hian duot

2 12 no sin c6 dinh, TM sin c6 djnh thug thi chinh vi Bit Ong san chin tu

Tai san co dinh hQru hinh, di sin c6 dinh ver hinh duqc ghi nhin ban du theo gia g6c Trong qua trinh sir dung, tai

sin c6 dinh hau hinh, tit sin co dinh vb hinh duct ghi nhin theo nguyen gii, hao men lug ki vi gii tri con lett

Khiu hao duqc nth Theo phuong phap Ming thing

Tai sin c6 djnh thug tii chinh duqc ghi nhin nguyen gia theo gii tri hop 19 hoic gi6 tri Man tai cia khoin thanh

town lien thug t6i thiiu (Wm hqp gii trj hop 19 cao ton gia trj hien 10 dm khoin thanh win tiin thine t6i thilu)

Ong vai tic chi phi true tiip phit sinh ban diu lien quan din hos Ong MO tai chinh (khong bao gem that

GTGT) Trong qui trinh sir dung, tai sin c6 djnh thug tai chinh duct ghi nhin theo nguyen gii, hao min 11,914 vi

gii tri con lai Khali hao con tai sin c6 djnh 'hue thi chinh duct trial) tin dr Mao thbi gian thug theo hop clang vi

tinh vao chi phi sin xuit, kinh doanh, dim bao thu heti dd von,

Tang Cann ty Thep Viet Nam - CTCP Rio cio tai chinh hop 'that

]Chau hao tii sin c6 djnh duqc trick theo phuong phip dubng thing vol thbi gian khan hao dupe uac tinh nhu sau:

Bat dOng sin diu to dime ghi nhin theo gii g6c

Dti yid bat dem; san diu to cho thue hoot deng dime ghi 'than then nguyin gii, hao mon lup ki vi gii trj con Jul hong 46 khan hao duqc Well theo phuong phip dubng thing veri thbi gian khan hao duqc utc tinh nhu saw

2.13 Chi phi tra Ulric

Cie chi phi a phit sinh lien quart din kit qui hoot dtmg sin xuat kinh doanh cia nhilu ky ki loan duce Inch tan vao chi phi tra truac 46 phan 66 din vie kit qua hot Ong kinh doanh trong tic k9 ke town sau

Viec tinh vi phan b6 chi phi vi twat dal hen vao chi phi sin xuat kinh doanh timg try ' ki than duct can dr vao tfnh chat, mac de ankg loaf chi phi di lira chon phuong phap vi tieu that phan bi km 19 Chi phi Irk truerc duqc phan bit din vao chi phi san xuat kinh doanh theo phuong phip dubng thing

Gil trj vi vi dia 19 mitt cac 16 (let duqc xic dinh theo Bien bin xic dinh gii trj doanh nghiep vi duce 80 C8ng thuong phi duyet then Quyet djnh 3468/QD-BTC ngay 29 thing 06 nam 2010 Ting tong ty chua thue hien phan b6 gii vi Iqi thi vj tri dja ly khi c6 phin h6a de bi Mt din den thue dat phat sinh then Ngbj dinh 189/2013/ND-CP ngay 20 thing 11 Mm 2013 (xem Thuyet minh so 15)

Gia trj thuong hieu dutycLic dinh thee Bien bin xic djnh gii trj doanh nghiep vi duqc BO Cent thuong phe duyet theo Quyet dinh 3468/QD-BTC ngiy 29 thing 06 nam 2010 Gia tri thucmg bleu duqc obit, ba vao chi phi sin xuat kinh doanh trong thbi gian 10 nam ki tut khi Ting C8ng ty chinh than hoot deng dual hinh that Cans ty CS phin can ca then quy djnh Oa Thing to so 138/2012/TT-BTC

2.14 Cie khan nq phii tra

Cae khoin nq phii tra dirge then dal theo icy hon phii tra, deituqng phii tra, tool nguyen to phii tra va cac yin to

khic theo nhu tin cyan 19 cia Ting Ong ty

2.15 Vay vi my phii tri thue tii chinh

Gil IA khan iw phii tra thue tai chinh la tong so tin phii Ira duce tinh bang gii trj hien tai dm khan thanh tan

an thud tai thiiu hoc gii (Ti hop 19 dm tai sin thue

Cdc khan vay va ng phii tra thue tii chinh duct then clOi theo tang 461 tugng cho vay, timg khe trim vay nq va k9

hart phii iii caa cad khan vay, nq thue tai chinh Tnrang hop vay, nq bang ngooi to thl thkrc hien theo ddi chi tint

theo nguyen te

2.16 Chi phi di vay

Chi phi di vay duqc ghi nhan van chi phi sin xuat, kinh doanh tong nam khi phis sinh, Vir chi phi di vay lien quan tut tiep din viec diu tu xiy dung hoec sin xuat tai sin 46 dang dime tinh vio gia trj cda tai san db (duct von hoi) khi co du cat diiu kien quy dint) trong Chuin mut ki thin Viet Nam sit 16 "Chi phi di vay" Ngoti ra, d6i vtri khoin vay rieng phut W viec xay dung tai san c6 dinh, bit ging sin eau tu, lai vay duqc van hia ki ci khi thbi

gian xy dung dueri 12 thing

19

Trine Cone ty Thep Viet Nam - CTCP Sao cio ell thrall hop nhit

2.17 Chi phi phii tri

Cie khoin phii tra cho hang Ma djch vy di nhan dupe tar ngubi bin boat di duqc cung cap cho ngutri mua trong

ky bao coo nhtmg thvc tE china chi tra vi tic khoin phii tra khic nhu: ten lucmg nghi phip, chi phi lai ten vay phii tri duqc ghi nhan vio chi phi sin auk kinh doanh cat ky bao do

Viet ghi nhan tic khoin chi phi phii tri via chi phi sin xuat, kinh doanh trong nam dupe that hien theo nguyen tic phi' kip gala doanh thu vi chi phi phit sinh trong nam Cac khoin chi phi phii hi se dupe quytt town vOl s6 chi phi thin tE phit sinh S6 chant' loch giOa s6 frith tnr6c va chi phi thus tE doge hohn nhap

2.18 ac khoin dy phong phii tra

Cic khoin du phing phii tri chi duct° ghi nhan khi then man cis dieu kiln sau:

Tens CEng ty c6 nghia vy nq hien tai (nghta vu phip ly hoc nghia vy lien ddri) do kit quit td met sv kian dH

xiy ra;

- Sr gum sat ve nhemg ich kinh IA c6 the xiy ra din din via° yeu ceu phii thanh Loin nghia vy fly; vi

- Dina ra duqc mat trot tlnh ding tin cay tie gid trj cua nghia vy nq d6

GUI Id dupc ghi nhan cda mat khoin dy phang phii tra la eid tri dupe uoc tinh hop 19 nhat v6 khoin tien se phii chi

de thanh loan nghia vy nq hien tai tai ngay kit thee nam tai chinh

Chi thong !than chi phi Ban quan din khoin dv phting phii tra Mt lap ban deo mai dupe bin dip bing khoin du ph6ng phii tra d6

Dy phang phii tri duct ghi nhan vao chi phi sin xuAt kinh doanh cat% nam tai chinh Khoan chink lath gitta se, dv phi:mg phii tra da lap 6 dim Iii chinh trink chtra sir dyng het Ian hem so dg phang phii Ira lap 6 nam ban coo dutrc hoan nhap ghi gum chi phi sin xuat, kinh doanh trong dm

2.19 Doanh tltu china that hien

Doanh thu china thvc hien gam doanh thu nhan flu& nhu: so tien cga khach hang da tra truest cho mdt hod° nhiEti

ki kE loin ve cho thug tai sin NA cat khoin doanh thu chin that hien khie nhu: chink lath gida gii bin hang tri chain, tra gop theo cam kit v6i gia bin tri lien ngay

Doanh thu chin that hien duipc kat chuyin vies Doanh thu ban hang vi cung cep djch vy the° sE din duqc xic dinh phd hop v6i timg kt kE loin

2.20 Von chit 36 lieu

V6n d iu to cut chi) sa het dupe ghi nhan theo s6 vin thvc g6p cua chit se, Mu

Chenh lath dinh gia lai tai sin dupe phan anh trong cho trubng hop: khi co guy& dinh Gas Nha mart ve dinh gia lai tai sin : khi thyt hien c6 phi') hda doanh nghiap Nha nude, vi cat trirtmg hop khSc theo guy dinh cua phip Wet

Lqi nhuan sau thul china phan phei phin anh kit qui kinh doanh (Oh, 18) sau thug thu nhap doanh nghiep vi tinh hinh phan chia Iqi nhuan ho0c xir 19 18 oda Timg ang ty Viec phan phoi lot nhuan ducrc thvc hien khi Tang Citing

ty c6 1$ nhuan sau thut china phan phdi kheing vuqt qua mac lqi nhuan sau thuE chug phin phdi tren Bao coo tai

chinh hqp nhit sau khi da loai nir ant' hu?mg tin eat khoin lai do ghi nhan to giao dich mua gid re.Truting hgp In

co t6c, Igi nhuan cho chi se Mtn qua mac sE Igi nhuan sau thuE chug phan ph6i dings ghi nhan nhu trutng hqp

glom von g6p Lai nhuan sau thug china pub phdi t6 the duqc chic cho cat nha diu to dya ten t9 le g6p von sau khi duct Dai hOi co ding phi duyat vi sau khi di trIch lap cat guy theo Dieu 11 T6ng C8ng ty vi cat quy dinh cua

phip ludt Vial Nam

CO tic phii tra cho tic cd ding dupe ghi nhan la khoin phii tri trong Bing Can d6i kE tom cda Tong ang ty sau khi co thong bao chic c6 rim tin WA clang Quin tri Tong ang ty vi thong bio ngay chat quyEn nhan co tic can Trung tam Lou k9 chung khoin Viet Nam

Doanh Mu cung coo djch vu

Doanh thu cung cap dial vv duct ghi nhen khi ding thbi theta man can diets kien sau:

ili

61

14 1%

- Doanh thu duck )(tic djnh tucmg di chic chin;

CO Ida 'tang thu duck kri kb kink t6 tt7 giao dich cung cap dick NT 46;

Mc djnh duqc phin ding viec a hoan think vao ngay lap Bing can di ice roan;

Xac djnh duct chi phi phat sinh cho giao djch va chi phi de Man thanh giao eh cung Gip djch vy 86

Doanh thu ban hang

Doanh thu John hang duct ghi nh$n khi clang theft theta min cat diet kien sau:

Phan Ian rtii ro vi Iii Ich gin Han voj quyen set hgu sin pharn Mac hang h6a di duce chuyan giao cho neuen

mua;

Tong Cong ty khang con nim gia quyen quart IY hang Ma nhu nguti set Mu hang Ma Mac quyen kik, scat

hang hda;

Doanh thu duck xac djnh ruing di chic chin;

Tang Con ty de thu duck boat se thu duge loi Ich kink to to giao dick ban hang;

Xac djnh duce chi phi lien quan din giao djch ban hang

S6 91 Lang Ha, quen DEng Da, thanh phi Ha Nei tam till chinh kit then ngay 31/12/2015 2.21 Doanh thu

Phan cling viec cung cap dich vy dH hoar; thanh duo° Mc djnh theo phutmg phap danh gia ding viec hoan thanh

Doanh thu hoot d5ng tai chink

Doanh thu Oat sinh tQ tian lai, tian ban quyen, c6 tat, Iai nhu$n dugc chia vi cic khoan doanh thu hoot clang di

chinh khac duck ghi nh$n khi theft min clang thbi hai (2) diet, kien sau:

▪ Cd kM fling thu duce lqi ich kink tE lir giao d i tch da;

- Doanh thu ducrc xac djnh strong di chic chin

CO tire, Igi nhuen duck chia duck ghi nhen khi Tong Cong ty duce quyin thin c6 tire hoc duct quyen nhen lqi

nhu$n lir viec g6p van

Co phiau thubng hay co tac era bing co phieu: Khan ghi nhen khoan thu nhip khi quyen ducc than c6 phieu

than hay co tirc bang co phitu duck xic lap, s6 lac g co phieu thuong hay co tire bing c6 phiEu nhen duct

thuyEt mink nen Bao cao tai chin') hop that ed lien quan

2.22 Cac khoan giam tra doanh thu

Cac khoin gam era doanh thu ban hang, cung cap djch vy phat sinh nong nam gam: ChiEt kith] thuong mai, &Am

gia hung ban va hang ban hi era lai

Cac khan chiet khau thtrong mai, giam gia hang ban, hang ban bj tra lai phat sinh cimg ky lieu thu sin pham, hang

h6a djch vu duck diau chinh giam doanh thu ctia ky phat sinh Throng hop sin phim, hang hoa, djch vy 41 tieu thy

ta cic ky truerc, din ky sau mei phatt sinh cac khoan gjam tn doanh thu thi duct ghi giam doanh thu theo nguyen

tic: nEu phat sinh trucde thin diam phat lath Sao cao tai chinh hop obit thi ghi giam doanh thu tren Bio cao tai

chinh hop nhit cira ky lip bao cao (ky nude), va net, phat sinh sau thbi diEm ph& hanh Bac cao tai chinh hop nhat

thi ghi giam doanh thu cam ky ph& sinh (ky sau)

2.23 Gil van hang ban

Cid von hang ban trong tam duck ghi nhen pita hop voi doanh thu phat sinh trong nam va dam bio win the nguyen

tic then trong Cic muting hop hao but vet to hang hem vugt djnh mac, chi phi vuot djnh mac binh thtrong, hang ton

kho bj tat mit sau khi di trir di phin nth nhiem con tip thE, ca nhin c6 lien quan, duck ghi nhen day da, kjp

rhea vao gia von hang ban trong nsm

21

Tong Cong ty Thep Viet Nam - CTCP Bio cao Lai chinh hqp nhat

2.24 Chi phi tai chink

Cie khoin chi phi dtrqc ghi nhen vao chi phi tii chinh gem:

- Chi phi hoac tic khoin 16 lien quan din cic boat deng din to tai chinh;

- Chi phi di vay yen;

- Cie khoin 16 do thanh ty, chuyin nhuong thing khoin ngin Mtn, chi phi giao dick ban thing khoin;

- Dg phbng giant gii thing khoin kinh doanh, dg phOng ten Mit dlu iv vao don vi khic, khoin lb phit sinh khi ban ngoai te,15 ty gib hid doii

Cic khoin tren duce ghi nheat theo tang se phit sinh tong nom, khemg be trir vol doanh thu host dOng tai chinh

2.25 That thu Step doanh nghiep

a) Tai sin thug thu nhap hart lai va Thue thu nhap hoan lai phai tri

Tii sin thin thu nhap hoan 1$ (lucre sac dinh dui tren tang cherth Itch tom tiled duce khan trir va gii tri dine khan

trir chuyin sang nam sau cis cat khoin ib tinh Mu& vi uu dai thus chua se dung Thue thu nhap hob lai phii tit dime xic dinh dva tren tic khoin chenh Itch tam thbi chiu thug

Tai sin thug TNDN Man lai va Thut thu nhap hoan lai phai tra duqc xic dinh theo thui suit thui TNDN hien hanh, dua tren tic mac thui suit va Wit thug e6 hitu lvc vat, ngay kit thee nam tai chinh

b) Chi phi thui TNDN hien hanh vi Chi phi thug TNDN hob !al

Chi phi ;hut TNDN hien hanh duct xic dinh ten ea so thu nhap chiu thui trong nam vi thut suit thui TNDN trong nam hien hank

Chi phf thui TNDN hoan lai duce xic dinh tren ca sa $6 chinh Itch tam then dime khau tre, sa chenh Itch tarn this'

chin thut vi thug sat thug TNDN

KhOng be tre chi phi thui TNDN hien hanh vol chi phi thee TNDN hoan lai

2.26 ale ben lien quan

Cic ben duqc coi la lien quan neu ben de co khi 'tang kiln sok hoac ce inh huemg ding a dei vol ben kia trong vitt ra guy& dinh ve cic chinh sich iii chinh va host Ong Cic ben lien quan cda Tong Ong ty bao gem:

Cie doanh nghitp trot dap hay gian tiep qua mOt hoac Mau (rung gian, co quyen kiem soit Tong Cong ty

hoac chit) str kiln soit caa Tang Cong ty, hoac ding chung str kiln scat veri Tang C8ng ty, bao gam ci c8ng

ty me, tong ty con IA can ty lien kit;

Cie ci nhSn true tiep hoac On tilt) nem guy& bib guy& coa Tang Con ty ma co anh huemg dingki elei voi Ting Clang ty, nhang nhfin str quan 19 chi) chat cea Tong Cong ty, nheng thanh Ain mat thiet trong gia dinh

caa cic ci thin nay;

Cic doanh nghiep do tic ci nhin neu tren nam true nip hoac gian tiep phan quan trong guy& bleu quyet hoec

co anh Wong ding ke fed 'ling Cong ty

Trong vitt xem xet ring mai quan he elm de ben lien quan de phis vy eho vitt lap vi trinh bay Bios cio tai chinh

Irgp nhit, Tang Cong ty chi y Mei bin chat tin mai quan he hon iii hlnh tinit phip ly da cat quan he 66

Ting flag ty Thep Viet Nam - CTCP

36 91 Lang Ha, qu5n Ding Da, thanh phe Ha NOi

Da° cao tat chinh hpp nItnt

nam tai chinh ket thtic ngay 3:1127.015

3 TIEN VA CAC KHOAN T1LTONG WONG TIEN

31/12/2015 01/01/2015

Tien giri ngan hang kh8ng k9 ban 628.391.118.664 1.127.286.642.491

1.533.373.476.796 1.366.670.300.379

Tat ngiy 31/12/2015, tic khoin ttrong throng tiro la tiin gui c6 1c9 hart tir 1 thing din 3 thing dtrqc gui tai cic ngan hing thtrang mai veal 15i suit th 4 %/nem din 8%/ntim

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ram tai ch1nh kit than ngay 31/12/2015

Phil thu Ichich hang chi tilt theo khach hang co st lern CEng ty TNHH Thuong mai & Du lich Trun 2 Dung

Cat khoitn phai thu khach hang khic

Phai thu khdch hang phan tidal thee ky h:)n thanh toxin

Can ;thud!) phai thu khach hang ngan han

441.603.301.306 1.426.741.092.900 2.224.732.586.955 1.426.741.092.900 2.666.335.888.261

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(Xem thong tin chi tilt tpi Thuyit mink 39)

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La 'chain cho vay Cons ty C6 phin giao nhan von tai Ngoai Thuang vbi du g6c vay 24.000.000.000 VND thoi ban

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Phai thu vi 18i din gbi

cO Ic9 ban, lai cho vay

BHTN Phai thu vi lei them tra ang ty CP Thep Tim

43.630.315.991 (23.909.264.389) 36.732.534.172 (5.388.9i7.753)

IA Thong Nhit Phil thu cat khoan thanh twin htj(i)

Phai thu tien hoan thui 6.948.346.310

Phai thu C8ng ty 6.492.310.000 (6.492.310.000) 6.492.310.000

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Beteilinggung SA din chuyin nhucmg et phin Phai thu tiin bbi thuttng giai pining tau nhanh

nam tai chinh kat than ngiy 31/12/2015

tien Ting Cong ty di tra no thay

30

Si 91 Lang Ha, quilt Ding Da, thanh ph6 Hi N01

Ngin hen Phil thu CEng ty TNHE Xay dung vi Thtrang mai (BMC) tiEn dit cis thue dit

Phil thu tan dich vu cho thue kho, tie!) dien, phi quin 19

Phii thu den chi& Mau that'll& mai dirge hu6ng Phil thu ci nhan bed thubng •

Phil thu khach hang qua ban quy trach nhiem cho nhin %lien ban hang Tien den b0 giii ph6ng

ma bang dtr in kho Hot Phude

Cie khan phi' thu khac ngin ban cOa Cong ty CP Gang Thep Thai Nguyen Phil thu khac

Tong Cling ty Thep Viet, am - CTCP Rao cao tai chlnh hqp Oat

S6 91 Ling Ha, quin Deng Da, thinh phi Ha Nei nam tai chinh kEt thUc ngay 31/12/2015

8 Ng XAU

Gia gee Gia id 46

thi thu hei

Gia 26c Gia td co

thi thu

VND VND

Ting gii td Sc khoan phai thu, cho %ay qua han thank loan hoac chum qui han nhung kh6 c6 khi fling thu

Cang ty CP Gang Thep Thai

Nguyen lieu, vat lieu 402.470.333.017 (13.746.471.710) 1.688.483.505.376 (32.673.464.695)

CM phi san xuit kink

31