VNSTEEL BCTC hop nhat Q3.2015

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TONG CONG TY THEP VIET NAM - CTCP

BAO CAO TAI CHIN H

HO'P NHAT QUY III NAM 2015

Ha Ni)i, thang 11 nam 2015

TONG CONG TY THEP yin NAM - CTCP BAO CIO TAI HOP NHAT S6 91 Lang Ha, qu4n D6ng Da, thank ph6 Ha Mil Cho kt hoat Ong a 01/01/2015 Hen 30/09/2015

MTJC LUC

DUNG

NOT

BANG CAN DOUCE TORN HQP NHAT

nAo CAO KAT QUA HOAT BONG KINH DOANH HOP WHAT

BAO CAO LUU CHUYEN TIEN Tp; HQP NHAT

THUYET MINH BAO CAO TAI CHINH HQP NHAT

TONG CONG TY TIIEP V1BT NAM - CTCP BAO CAO TAI CHINFI HOP NHAT S6 91 Lang Ha, gain ang Da, thbnh ph6 H6 N0i Cho Ict boat rang tir 01/01/2015 din 30/09/2015

BANG CAN DOUCE

A - TAI SAN NGAN HAN 100 5.717.948.651.446 8.837.316.553.691

I Tan va gee khoin twang duo•ng Oen 110 4 1.087.033.083.720 1.366.670.300.379

2 Citc khoin twang duong tii41 112 610.135.352.047 229.452.886.813

II Diu tw tli chink ngin h3n 120 9 105.832.422.301 277.343.830.350

2 Dv phong giant gia cluing khonn kinh doanh 122 (49.219.828.552)

3 Diu to nirn gift den ngiy dio b3n 123 69.434.595.022 29.847.081.750 III Cie khoin phai thu ngin h3n 130 2.269.418.808.310 2.713.352.742.980

1 Phii thu ngin han cOa !Mich hang 131 1.872.796.758.401 2.666.335.888.261

2 Tri try& cho ngtreri ban nein hp 132 254.582.380.616 189.104.565.302

3 Phil thu vi cho vay ngin han 135 35.000.000.000

4 Phil thu ngin Imn khic 136 10 223.029.944.427 291.989.870.784

5 Dv phOng phai Ihu ngin h3n kho dal 137 (115.990.275.134) (446.615.606.434)

2 Dv pheng giam gia hing tan kho 149 • (37.963.916.972) (69.272.708.520)

I Chi phi tri trut5u ngin htm 151 5 26.357.686.054 36.516.081.516

2 Thua GTGT duqc khdu trO 152 248.134.083.879 259.530.798.251

3 Thui va ck khoin khic phii thu Nha ntrac 153 6 18.173.716.079 16.832.960.441

2

BAO CAO TAI CHINA Ht7P MAT Cho Ic9 hold Ong tLY 01/01/2015 den 30/09/2015

TONG CONG TY TFLEP VITT NAM - CTCP

Sts 91 Lang Ha, quen Heng Da, thanh ph6 He N0i

BANG CAN Den Kt TOAN HOP MAT (Tiip thee)

Tot ngay 30 thong 09 nom 2015

MAU SO B 01-101/11N Don vi doh: VND

TONG CONG TI THEP VICST NAM - CTCP BAO CA.0 TAI CHINN HQ? NHAT

BANG CAN DOI Kt TOAN

Ha No, ngay 13 :hong 11 thin 2015

4

4.159.359.034.868 335.143.017.012

64.926.384.732 85.023.725.782

84.344.199.140

800.422.248 89.805.454.615 63.110.967.008 162.929.676.587

24.485.792.896 2.645.022.457

31.191.325.018 314.998.353

6.533.878.339.387 337.413.308.832

12.740.638.910 149.912.141.633

137.886.892.970

51.373.214.841

68.052.986.857 133.156.740.351

50.405.293.742

15.692.159.933 2.879.780.838

12.812.379.095 63.217.672.837 2268.151.0I8

625.234.386

44.104.191.077 109.159.932.578

161

16.579.901.088 43.744.386.346

65

Ngirtri lap bitu Kt loan tritimg

So 91 Lang H; - Qtgin Deng Da - Thanh phi HS Nei cho kY Ice to/in ngay 01/07/2015 den nth 30/09/2015

BAO CAO KIT QUA KINII DOANH HOP NHAT

IfY ka roan dr "gay 01/07/2015 din ngay 30/09/2015

Quy HI Lu5' ke ta daa n5m an cuai quy nay

01 1 Doanh thu bin hang

vi cung cap djch vy

02 2 Clic khan giam trir doanh thu

10 3 Doanh thu thuan va ban hang

va cung cap djch vu

11 4 GiA vSn hong ban

20 5 14i nhuan gap ve ban hang

va cung cap djch vy

21 6 Doanh thu hoot dOng tai chinh

22 7 Chi phi tai chinh

23 - Trong do: Chi phi ldivay

24 8 Phan IM (16) trong ding ty lien kat, lien do

25 9 Chi phi ban hang

26 10 Chi phi quail ti dearth nghitp

30 11.141 nhuan than 14 boat dang kinh do

31 12 Thu nhap khac

32 13 Chi phi Ichgc

40 14.141 nhuan khgc

50 15 Tang Iqi nhuan Ica tofin trink thug

51 16 Chi phi thuk TNDN hien hank

52 17 Chi phi thug TNDN bean lai

60 17.141 nhuen sau thua TNDN

61 19 Lqi nhuen sau (hut Nis co clang titian

62 20 141 nhuan situ thud coa ca Clang ding t

70 21 L51 co ban trail c6 phitu

TONG CONG TY THEE, VIET NAM - CTCP 13A0 CAO TAI CHINH HOP NHAT

SS 91 Lang Ha, quan D6ng Da, thanh ph6 Ha Nie Cho kj/ boat d6ng tir 01/01/2015 den 30/09/2015

BAO CAO Lift/ CHUYEN TIEN T$ HOP NHAT

(Theo phtrcrng phap gian tidp)

Cho 19) hoot Ong tit ngay 01/01/2015 clan ngay 30/09/2015

mkt SO B 03-DN/HN Don vj tinh: VND

MA

I LUll CHi,YEN TIEN It HO*T BONG KIM DOANH

1 Led nhuan trterc thug

2 Dieu chinh cho cat khosin

- Kai hao TSCD va BDSDT

- Cao khoan chr phOng

- Lai, i6 chard) lath ty gia hbi do& do drInh gii lei

coo khoin mitt tier) to co g6c ngoai to

- Lai, 15 tir hoot dlmg dL to

- Chi phi Jai vay

3 Lai nhuan ter hoar d6ng kinh doanh trinhe

thay d& van Mu d6ng

- Tang, giam cac khoan phi' thu

- Tang, giam hang ton kho

- Tang, giam cac khoan phAi OA (Kbang ke lai vay phai tra,

thug thu nhap doanh nghiep phAi n0p)

- Tang, giant chi phi tra tram

- Tien kai vay da tri

- Thui thu nhap doanh nghiep da n6p

- Tien thu khac tir host dong kinh doanh

- Tien chi khic cho host Chang kinh doanh

Lou chuyin tier) thuen ter hoot (ging kinh doanh

II LW) CHUYEN TIEN Tti HOATDONG DAU Tv

I Tien chi de mua dun, xay dyng TSCD vA cat TSDH kbac 21

2 Tien thu to thanh Kt, nhuong ban TSCD vet cac TSDH klific 22

3 Tien chi cho vay, mua cac Ong cy no cast don vj khic 23

4 Tien thu heicho vay, ban kti cat cOng cy no ctia don vj khic 24

5 Tien chi deu to g6p von vita don v1 khic 25

6 Tien thu hOi deo ttr gap v6n vao don vi khfic 26

7 Tien thu Lai cho vay, c6 tiro vh kti nhuan Lex chia 27

1 Tian thu tir phat hank c6 phieu, nhan vein g6p cita chit ser hal 31

3 CO tire, loi nhu5n da tra cho °ha sO hou 36

Anh hoeing oils thay dot ty gia hOi doAi quy clOi ngoai ti 61

KY nay KY so sanh

(18.102.628.969) 13.325.619.724 (1.692.677.386.051) 1.687.681.467.801 (29.517.000.000) 87.032.177.285 88.744.467.390 136.486.717.180

13.454.985.953.255 (15.184.449.510.215) (4.968.822.186) (46.526.698.000) (1.780.959.077.146) (278.339.878.121)

163.826.913,536 416.191.345.689 19.463.015.385 22.912.258.124 (181.468.846.316) 409.582.515.145 850.507.201.563 (393.425.631.624) (420.803.201.890) 1.249.386.968.972 5.548.296.591 (395.813.964.747) (28.250.188.905) 47.793.706.092 (52.544.461.867) 857.398.724.185

(429.314.932.730) 7.962.720.283 (37.286.668.712) 139.133.204.657 (367.438.239.603) 36.085.074.300 227.393.573.464 (423.465.268.341)

100.188.742.378 14.951.946.591.301 (15.722.661.359.352) (L744.579.356) (672.270.605.029) (238.337.149.185) 1.277.608.395.309 2.313.879.295 1.041.585.125.419

Ha NA ngay 13 thting II nan 2015

6

TONG CONG TY THEP VITT NAM - CTCP BAO CAO TAI CHINE! HOP NHAT S6 91 Lang Ho, quart Deng EU, thanh ph6 Ha Nei Cho Ict hoot gong M 01/01/2015 den 30/09/2015

ale Meyer minh nay la bo phon hop thanh va can duce doc djngthai yeti &Co coo tat chink kern theo

I DAC DIEM HOAT DONG CUA DOANH NGHTEP

1.1 Hlnh Mire ser him van

T6ng Cong ty Thep Via Nam - CTCP la COng ty 56 phin digit Minh lap theo Quyet dish s6 TTg ngay 18/04/2011 mkt ma Tueing Chink Phu ye viac pha duyet phuong an co phAn hoa COng ty me -T6ng CEng ty Thep Viet Nam T6ng c8ng ty Thep Viat Nam - CTCP chfnh thirc hoot ding theo mb hlnh Ging ty c6 phin ke tis ngay 01/10/2011

552JQD-T6ng C8ng ty hoot deng theo GiAy chung 'Man dang k9 doanh nghiep COng ty c6 phen so 0100100047 ngay 29/09/2011 do PhOng dlingicfr kinh doanh thuOc Sa Ke hooch va Diu to Thank ph6 HA Nei cap

Try sir chink caa Ttng CEng ty dat tot s6 91 Lang Ho, quail Deng Da, thanh ph6 Ha Nei

Von dieu le oh Tong COng ty IA 6.780.000.000.000 ding

T6ng Cong ty co cic don vj true (knee saw

van phOng Tro se chinh Hi Net

Trung tarn hop tic Lao clang veil Ha NOi

nu& ngoai

Tu vin chi& Ice Ging ty Tu yin Thiet ke Luyen kim Ht CM Minh

Kink doanh khach son, du lich

BA Rio, Wing Tau Khach son Phuong Nam

Tong CEng ty c6 cat tang ty con dime hop nhat bao caio tai chink toi HIM diem 31/03/2015 bao

gtm:

Cie tong 0, con dau fir two dip 4:1 Mai !aim 30/09/2015:

Noi thank lap va Ty' 1a

II" la

quyen bleu guy&

Hoot Ong kinh doanh chink CEng ty CP Kim Khf Ha Nei Viet Warn 89,37% 89,37% Kink doanh thep

van Ngooi phuong TPHCM

Viet Nam 95,37% 95,37% Giao nhan van

chuyen ang ty CP Thep Nha Be Viat Nam 86,05% 86,05% Kinh doanh they COng ty CP Thep Bier Wm Vitt Warn 65,00% 65,00% Kinh doanh they

Haat dOne kinh doanh chInh

Quin 19 va kith doanh chip

Quin I9 va kinh doanh thep XuAt khAu lao Ong

TONG CONG TY THEP VIET NAM - CTCP BAO CAO TA1 CIHNH HcIP NHAT

So 91 Ling Ha, quart 1E/6ng On, thanh phO Ha Nei Cho kir hoot clang lir 01/01/2015 den 30/09/2015

me

Cang ty TICHH Vert tai 8 t6

Vina Vinatrans (Ging ty

con Ging ty CP Giao nhan

kho van Ngoai thuong

Viet Nam 88,23% 92,51% Dich vv van tai da

phuang thac

TPHCM)

TOng COng ty c6 cac efts ty lien kat, ca s6 kinh doanh deng kient soat duct toan theo phtrong phip von chtl salittu tai thai diem 30/09/2015: chi Bet xemothet mighLakr,

1.2 Nganh nghe kinh doanh va hoot (Icing chink

Theo Gay ?hang When dang ky doanh nghiep Cong ty c6 thin s6 0100100047 ngay 29/09/2011 do Phan& clang ky kinh doanh thtterc S6 Ke hoach va Dou to Thank ph6 Ha Nei cap, nganh, nghe kinh doanh cart Tang COng ty la:

San xuAt sit, Mop, gang Chi net: San xuat thep va cac kim loai khac va cac san phem thdp sau can; san xuat san phem chju hlra;

- Dieu hanh tua du lich: La hanh nei dja, la hanh quix tE;

Hoat dOng xey dung cltuyen dung khac;

Tai eh& phe lieu; khai that quiing sit;

-

Khai lchoang khac chug dirge phan vao dau: Khai that than ma va cac nguyan lieu nv dung dung cho cdng nghiep san xuat thdp;

8

TONG CONG TY THEP VleT NAM - CTCP BAO CAO TAI CHINK HOP NHAT

Cdc Thuyit mirth nay lb ba phan hap thanh va can Svc dirt clang Mei voi Lao ado Sal chin), kern duo

Ban buen chuyen doanh khac chua duqc phan vao Bin ban phe lieu kim loai: cao su, xang, diu, ma, ga va cac loai vat tu phy tang, dna bi phut vu cho san )(vat thep, xay dung, giao thong,

co khi vi the nganh c6ng nghiep khac;

Kinh doanh bat din san, quyen sir dung det thuec cha se httu, cha sir dyng hoac di lute;

Kho bai va km gift hang h6a: Kluft doanh khai that tang va djch vu giao nhan, kho bai, nha xuemg (Icheng bao g6m kinh doanh bet ding san);

Djch vu trq lien quan den quarts bi va to chit° tua du lich;

Djch vg km MI ngan ngay Chi fiat: Khach san, biet thu du 'jab (resort); Phong hoac can he Ichich sin; Nha khach (thong bao g6m kinh doanh quan bar, phOng hat karaoke, vii trtrang);

San xuAt vat lieu xay dung ta det set; san xuat xi mang, v8i va thach cao;

San xuat h6a chat co ban: San xuat, kinh doanh kart epxy, niter, aragon (ke ca ding ling);

Dai 19 du 11ch;

Cung img va quan 19 ngu6n lao tang Chi tier: XuAt khAu lao ding;

Hog Ong h8 trq djch vu tai chi/1h chua duqc phan via dau: Hoat ding tu yen diu tu (khOng bao g6m tu van phap lust, tai chinh, ke toan, kiem town, thug vi chang khoan);

Hog Ming caa cat co set the thao;

Xay dung nhi tic loci; phi do; lap Qat he thong cep, thoM nate, 16 strati v4 diet' heal:hens khi; San xuat be tong vi the sin phim tit xi mang va thach cao; San xuet cac can kien kim loai;

Ban bu6n nhien lieu ran, long, kW va the san pharn lien quan: than da, than cai, than c6c, g8 ninth lieu, naphtha; tau ma, dAu the', diesel nhien lieu, xang, dau nhien lieu, den Qat nong, tau hea; khi dau m6, kid butan va proban da hoa [Ong; din ma Mien, xang tau da tinh the;

Float clang cita tic au lac be the thao; hog (ging thi thao khac;

Dal ly; Dich vu logistic;

Xiy chrng ding trinh duang sat, throng 60; xay chmg ceng trinh cons kb; hoar thien ding trinh xay clung;

Ran, dip, by vi can kim loai; luyen bet kim loai; Ban ha/5n vat lieu, thiet bj lip dat !chic trong xay dung;

Sin xuat may luyen kim;

Ban Mien kim loai va quang kim loai: ban buen quang sit va kim loai mau; ban buon sat thep va kim loai mau 6 clang nguyen sinh; ban Main ban, thach phitm bang sit, thep va kim loai mau; Thiel ke, tu van thiet k cac Gong trinh san xuet thdp, tic cemg trinh Gong nghiep vi din dyng; Kinh doanh the nguyen nhien lieu, nhieu lieu can thdp, phe lieu kim loai;

XuAt khan ac mat hang Gang ty kinh doanh

2.1 Icy ke toan

Nam tai chinh cua T6ng CEng ty bat du tit ngay 01 Mang 01 va kit Mac vio ngay 31 thing 12 nam doing Lich

Bao cao tai chinh hop nhAt (typo lap cho Icy ke town fir ngay 01 than 01 den ngay 30 thing 09

2.2 Chan mut vi Chi de Ke loin gp dyng

Tong CEng ty dp dyng Che de Kt town doanh nghiep ban hanh theo th8ng tu 200/2014/TT-BTC nay 22/12/2014 oda Be throng BO tai chinh

Bao cao tai chinh hop nhet duqc lap va trinh bay dua tren huang den tai thong to 202/2014/rT-BIC ngay 22/12/2014 eta Be truing Be tai ch Inh

TONG LONG TY TH±P Nur NAM - CTCP

Cho *hoot dengta 01/01/2015 din 30/09/2015

ate Thwyb mirth nay let by pherzn hop thank vet cull /Mx doe ddng theft veSi Bap e6o tai chinh Aim theo

Nhi ntric di ban hash Clic bio coo tit chinh dugc lap vi trinh bay then &mg moi quy djnh caa Plug

chuin mitt, thing to huOng din shirt hien chuin mire vi Chi de ki toan hien hAnh dang lip Ming

HIM that ki rain Op dyng

CEng ty Mc vi cat don vi thinh vien dm Ting CEng ty Thep Viet Nam ty lira oho birth thdc so he town phi hop vii boat dOng kinh doanh cila tang don vi

2.3 Ca ser hop nhit Bao coo tai chinh

Bao do tat chinh hqp nhit 9 thang dm Ting CEng ty dugc lap ten ca sit hop nhit bdo coo till chinh rieng

caa Ting CEng ty va baocaotii chinh caa cat calm ty con do Ting Cong ty kiim soot (de cOng ty con)

kiim sok cat chinh such tai chinh vi host ding ctia clic tong ty nhan diu to nhAm thu dugc lqi

host ging caa cat ding ty nay

CEng ty, lip dung cat chinh sad ki wan Wit quin vii clic chlith sash ki toan eft Ting C8ng ty.,Trong

tong cat chinh sach ki toan dugc lip ding tai T6ng Cing ty vi cat ding ty con

Kit qui hoat dOng kinh doanh cia de tang ty con dupe mua hotic bin di trong nom dugc trinh bay trong Bao do tai chinh hop nhit hlr ngiy mua lei hole cho den ngiy bin khoan dau to 6 dog ty di

Clic s6 du, thu nhap vi chi ph( chi yin, ki ca cat khoin Iii bay 16 alum thyc hien phit sigh tit dm giao dick ntii be dugc loai trt khi hop this Bao coo tai chinh

mkt Ting C6ng ty ya dugc Dinh bay 6 my° rung tren Bing can di Ice toan hop nhsit vi Bao do kit qua kinh doanh hqp What

Sau day IA clic chinh skit ki loan chi yiu dirge Ting ang ty sit dung tong viec lap Rao coo tai chinh riengnIty:

St Nnh ki toan

Viec lap Bao ciao Iii chinh tuan tha then clic Chuin myc KC total Viet Nam, Chi del Kt loan Viet Nam vi

clic quy djnh hien hinh Ichac ve ke town tai Viet Nam yeu ciu Ban Giam dic phii c6 nhang Wry tint vi

dim tang tai ngiy lap Bao coo lit chinh cling nhir clic s6 lieu bio cis ye doanh thu vi chi phi tong suit

nim tai chinh (Icy hog dOng) Kit qua hoot dOng kinh doanh thyc to c6 the kit vii sac uerc tint, gill

dish dot ra

Diu la via tong ty lien kit

Cang ty lien kit la met tang ty mi Tong ang ty ci firth holing ding ki nhung khOng phai li clang ty con hay Ong ty lien doanh °Oa Tang ang ty Tong Sao do tai cbinh how nhet clic khoin deu to vin cOng

Gap yen lien doanh

Clic th6a thuen g6p vin lien doanh lith qua den viec thanh lep met ca sit kinh doanh dee lep tong 46 ce clic ben tham gia g6p yen lien doanh duce gni li ccr so khth doanh cttng iciem sat Ttong NI* cao tai chinh hqp nhit, cite Idwin dau to vin clic lien doanh dugc ki toan then phuongphap yen chi so hen Lai the thtrcrng mei

Lai the thuong mei ten Bdo coo tai chinh hqp nhit li pit phy Mai gifts mac gift mua so yea phin lqi Wit

caa Tong Cong ty tong t6ng gift Di hop ly caa tai sin, ding no vi cOng no dim tang cart cOng ty con,

10

TONG CONG TY THEP VIET NAM - CTCP BAO cAo TAI CHINH HOP NHAT

dirge col la mot loai tai san v8 blab, ducm tinh khan hao theo phuong phap throng thing tran thti gian btu dung verc tinh ciao Iqi the thuong mai di va IchOng qua to nam

Khi ban ceng ty con, tong ty lien kit hoac don vi gopvOn lien doanh, gia trj can loi ciao khoan Ica the thuang mai chua khiu hao h@t dugc tinh vac, khoan lai/16 do nghiep vu nhvong ban cling ty Wang (mg Bit Iqi kinh doanh

Bit Iqi thucmg mai la phin phi trOi Iqi ich cia Tong CEng ty tong tong gia trj hqp 19 mkt tat sin, tong nq

va cling nq tiem tang danh gia dugc cia ang ty con, 6:mg ty lien kit va don vj g6p von lien doanh tai ngay clan ra nghiep vu mua Ong ty so vari mire gia mua cOng ty Bit Iqi twang mai duct hach tan ngay vao Rao cao kit qua hat Chang kinh doanh

COng cy tali chinh

Ghi nhan ban eau

Tai sin tai chinh

Tai sin tai chinh cia Tong CEng ty bao gom tien va cac khan Wong &tong tien, oic khoan phai thu khech hang va phai thu khac, cac khoan cho vay, cat khoan dau tu ngan han va dai hon Tai thin diem ghi nhan ban din, Oil san tai chinh dugc xac djnh theo gii mua/chi phi phat hanh tong cac chi phi phat sinh Mac lien quan tire tiep den viec mua, phat hanh tai san tai chinh d6

Nq phai tra tai chinh cth T6ng COng ty bao dim cat khoan vay, cac khout phai tra ngtrtri ban va phai tra

gia phat hanh Ong cac chi phi phat sinh lien quan true tiep din vie° ph& hanh ng phai tra tai chinh di

Gi4 tra say girl nhan ban clan

Hien SO chug c6 cac quy djnh ye danh gia lai tong cy tai chinh sau ghi fki1411 ban deu

Tiin vi cac khoan twang dtrang tien

Tien vi cac khoan tuong throng tien bao gorn tin mit tai qu9K tien gfri ngan hang, tic khan diu nr ngin han c6 Oval gian dio han !thong qua 03 thing, co tinh thanh khoan cao, co kho nang chuyin den de ding thimh ac lugng hen xac djnh va kheing cb nhien rill ro tong chuyin doi thanh tien

khogn phai thu

Cac khoan phai thu dugc trinh bay ten Bao cao tai chinh theo gia trj ghi sb cac khoin chid thu Mach

cia cac khoan nq hoac dv kien mGc tem that oft the xay ra

Hang ton kho

Hang ton kho dugc tinh theo gia g6c Truing hop gia trj thuin ci the thyt hien dugc thip hon gia g6c thi hang t6n kho dugc tinh theo gia trj than c6 the thy° hien duct Gia g6c hang tan kho bao gam chi phi

diem ve ton thai hien tai

theo 18 va phuong phap birth clan gia quyen dti v6i thing loai hang tan kho khic

TONG CONG TY TH tP MT NAM - CTCP BAO CAO TAI MINH HOP NHAT S6 91 Ling Ha, titian Deng Da, thanh plttS HA Nai Cho kyr boat Ong M 01/01/2015 din 30/09,2015

THUYET MINH BAO cAo TAI CHINH HOP NHAT (Tiip theo) MAU SO B 09-DN/IIN

Ccic Thuyit mink nay 14 b4 phPn hop thanh vet can dupe dpc ding thai vet Edo cao tag thigh kern duo

Phuong phap xic djnh gfi trj sin phim d6 dang: chi phi sin xuat kinh doanh der dang duct tip hop theo

chi phi phat sinh thin to cho Mng loai sin phim chtra hoan thanh

Du pheng giam gia hang tan kho duqc lap via thai diim cu6i nffm li a chenh tech gitta gia g6c cite hang tan kho Ion hon gia trj than c6 thi time hien duct°

Tai sin ca djnh vi khiu hao

Tai san c6 djnh Mtn hinh, tai san c6 djnh v8 hinh duqc ghi nhan theo gia g6c Trong qua Dinh sir dung, tai

san ce djnh httu Minh, tai san c6 djnh v6 hinh duct ghi nhan theo nguyen gia, hao man fly ke vet gia trj

cOn loi

Tai sin c6 djnh thud tai chinh duqc ghi nhan nguyen gia theo gia trj hqp hoac gia trj hiin tai cbn khoan thanh totin hen time toi thieu (khemg bao gam thue GTGT) vi cac, chi phi trot tip phat sinh ban du lien quan din TSCD thue chinh Trong qua trinh sir dung, raj sin ea djnh thue tai chinh duce ghi nhan theo nguyen gii, hao mon Ink ki vet gii trj can

Khiu hao duct trkh theo phuong phap dtremg thing Tlitri gian khan hao dace trot MTh ntat sau:

IVItTe !chin hao (Nam)

Tang Cong ty da Owe hien thay dal chinh &Itch ki toan dal veri tit san co dinh vet khiu hao TSCD theo hitting din tai Thong ty so 45/2013/TT-BTC ngay 25/4/2013 cha BO Tai chinh hong din chi d0 quail

sO dung vi trich khAu hao TSCD, cu the nhu sau: Nguyen gia tai thieu chat tai sin ca djnh tang tt7 10 then Clang len 30 hien dong Doi vai nhOng tai san c6 dinh trubt day kheng thba man thin kien nay thi gia trj con Iai duqc (lieu chinh sang Chi phi tra trutc dui han vet phap ba veto chi phf san xuAt kink doanh trong theri han 3 nam

TSCD thud tai chinh duqc trick khiu hao nhur TSCD cua C8ng ty Dal vai TSCD thue tai chinh I:hang

chic chin se duck tuna lai thi se duce tfnh trich khiu hao theo thei han thud khi thai ban thue ngin hen thbi gian sir dung hem fch

Bit ging sin din tir

Bit tang san din tu duqcghi nhan theo gia gtic Trong qua trinh nom gilt cher tang gia, hoac cho thue ]coat dung, bat dong sin din hr duct ghi nhan thco nguyen gia, hao mon Ink ke vet gia trj cOn loi Bit clang sin diu to duqc trich khAu hao theo phuong phap dubng thing yen theft gian khan hao dirge trot tinh nhu sau:

Cite khoan dau ttr dai ban khac

Cac khoan dau tir tai chink tai then diem bao cao, nett:

KS, phiiu, tin phiiu kho bac, tien gii ngan hang c6 Cheri han thu heti hoac dio han !Mang qua 3 thing ki tir ngiy mua khoin den to do c/trqc coi la "Mang duong din";

CO theri han thu h6i von dudi I nam hoac trong 1 chu ky kink doanh duct Olin loaf Li tai sin ngin han;

12

TONG CONG TY THEP VIET NAM - CTCP BAO CAO TA! CIHNH HOP NHAT S6 91 Lang Ha, quart Deng Da, thanh ph6 Ha NOi Cho kjf hoat ding ti 01/01/2015 din 30/09/2015

- CO thbi han thu hr i von tren 1 nam hadt hon 1 chu icy kinh doanh dugc Oen loai la tat san han;

Du phong giim gia deu to dugc lap vao thbi diem cued kjf la s6 chenh lech gilla gia g6c cua cac khoin dau to dugc hach toin tan so ke loan Ion hon gia tri thj tmang hoac gii tri hop ly cia churn tai alai diem Idp dg phbng

Dei veri cat khoan dau to chimg khoan: nen chimg khoan da dugc Mem yet thi gia trj thj trutmg

dirge tinh theo gia giao dich birth quart ngay nth lap dv phbng tren S Giao djch ChUng khoin

Ha Nei (HNX) hoac gia dung cia tai ngay trich lap do phbng nen Sfr Giao djch Chung khoin Thanh ph6 He CM Minh (HOSE); nen thing khoan chua duce niem yet tren thi tnrbng chimg khoan thi gia trj thi twang dugc sac dinh theo gia giao dich birth quart tren thj tinting giao djch cua cac cOng ty dai thing chua niem yit (UPCom) tai ngay lap dg phbng hoac gia thing Huh nen ca sr!,

gia giao djch throe cung cap t6i thieu bei ba cling ty thing khoan tai thin diem lap do phbng

Trubng hop 'thong the xac djnh throe gia thi tratmg cua thing khoan thi CEng ty lchang trich lap

dv pheng Om gilt chimg khofin DIM voi chimg 'rho@ Mem yet bj htly giao djch, ngtng giao dich

ke nY ngay giao dich this situ trZr di thi gia trj thj trubng IA gia trj s6 sack tai ngay lap bang can 651

ke toast gin nhAt

Doi v6i cac khoan dau to dal han vao t6 chirc kinh ti khac: mut Inch lap do phong duct xac dinh

dtra vao ban cao Hi chinh ctia t6 chic kinh to khac

Chi phi di vay

Chi phi di vay throe ghi nhan vao chi phi sin xuat, kinh doanh trong icy khi phat sinh, thi chi phi di vay lien quan trim flip den viec din tv xay dung hoac sin xuat tai sin di dang dirge thth vac) gift trj cOa tai san dd (dirge von boa) khi cO du cac dieu kien quy dinh tong Chu@ moo ICE toast Viet Nam s6 16 "Chi phi di vay"

Chi phf di vay lien quan !Arc flip den viec din tuxay dung hoac sin xuat tai san d6 dang can c6 thbi gian

du dai (ten 12 thang) de c6 the dui vao sir dung theo nye dich djnh tnrOc hoac bin thi dugc tinh vao gia

trj cita tai sin d6 (duct von hod), bao gem Gee khoin lai tien vay, phfut be cac khoitn chiEt khan hoac phi

trOi khi phat hanh trii phiEu, cac kilo@ chi phi phi phat sinh lien quan sal qua trInh lam thu tic vay Chi phi tra trutt

Cac chi phi tra nem chi lien quart den chi phi sin xuat kinh doanh cOa met nAm tai chit& hoaa mit chi

ky kinh doanh dirge ghi nhin la chi phi Ira (avec nail hat va duct Unit vao chi phi sin xuat kinh doanh

tong nam tai chink

Cac chi phi d3 phat sinh trong WW1 chlnh rilumg lien quan den kit qui hoot ging sin xuat kinh doanh cua nhieu Men de ke loan duct hach loan vao chi phi tra nu& dai han dE phan be dirt vao ket qua hoat deng kinh doanh tong clic nien de ke than sau

Viet tinh va phan b6 chi phi hi tnrec dai han vac chi phi sin xuat kinh doanh tiring kyhach than dugc can dr vao tinh chat, mire de tbng loci chi phi de ohm phuong phap va tieu thirc ph@ bd hop ljf Chi phi tra tragic dugc phan b6 dart vao chi phi san xuat kinh doanh theo phtrongphim dutmg thing

Gia trj vi tri dja ly cUa cac 18 (tit dugc xac djnh theo Bien bin xac dinh gift trj doanh nghiep va dirge

CEng tbuong phi duyet theo QuyEt djnh 3468/QD-DTC ngay 29 thing 06 nam 2010 TOng cling ty kheng

thvc hien phb b6 gia trj Iii the vj ti dja ly Ichi ce phan h6a di ba tra din tiEn thue dat phat sinh theo

Nghj dinh 189/2013/ND-CP ngay 20 thing 11 nam 2013 titataRiliiiiifileC5j:

Gia tri thucmg hien phin anh gia trj thucmg hi@ phat sinh khi sac clink gia tri doanh nghiep de co phan

boa dm Tang CEng ty Gift trj thuang hieu dugc phan be vaa chi phi san xuat kinh doanh tong thai gian

10 nam ke tar ngay Terg CEng ty chink thirc chuyen thanh cong ty c6 phan

Chi phi phii tra

TONG CONG TY THEP VItT NAM - CTCP BAO CAO TAI CHIME 11OP NHAT

So 91 Lang Ha, quart Demg Da, that-1h phi Ha Ned Cho ky hoat deng its 01/01/2015 an 30/09/2015

Cat khoim chi phi thyc to chua phat sixth nhung dirge Inch tnrem vAo chi phi sartxuat, kinh doanh trong

kp Q4 dam bit° khi chi phi phat sinh thyc to khang gay at bien cho chi phi san xuat kinh doanh trail co so dam bao nguyen OM hop gitta doanh thu va chi phf Kid cac chi phf d6 Oat sinh, neu c6 chenh Zech yea s6 era hitch, ke Coin tien hanh ghi b6 sung hoec ghi giant chi phi tuong (mg veri phan chenh Itch Von cher so helm

VOn data tuctla tin) ser hitu Hugo gin nhen theo st von thyc g6p cOa cher 86 Mu

Thong du van ca phan dirge ghi nhen the° 0 chenh lech Ion hon/hoec nh6 hen gilta gia thyc to phat hanh

vi menh gia to phieu khi phat hanh co phieu Ian din, phat hanh ba sung hofic tan phat birth co phieu qty Chi phf trirc flip lien quart den viec Oat hanh 66 sung ca phieu hoec tai phat hanh co phieu quy dugc ghi gitun Thong du van co phan

Lqi nhuen sau thua chua phan ph6i IA s6 lqi !than tir can hoot Ong c0a doanh nghiep sau khi tra- (-) cac khoan diet' chink do ap dyne hai to thay tf6i °Myth sach ki toan vA ctieu chinh h8f to sai sot hong you ctla cat nom truerc Lqi nhuen sau that chua phAn phOi co the dirge chia cho cac nha data to dint wen ty' le g6p

On sau khi dirge H8i clang quan al phe dtryet vA sau khi dA trich lgp cac quy dyphbng theo Dieu le Cang

ty vA cac quy dish can phAp lust Viet Nam

CO ttic pbai tra cho cac co dong dirgc ghi nhen lA khoan phAi tra trong Bang Can dOi Ice tan caa CEng ty sau khi c6 thong bao chia co tic can Hpi ang QuAn tri Tang CEng ty

Cat nghifp vu bang ngoai to

Cric nghiep vu phat sinh bang cac don vj tien to khac yeti don vj tien toan caa ang ty (VND) dirge hock toan theo ty gia giao dich vao ngay phat sinh nghiep vu Tai ngay ket th6c ky ke toan, cat Moan myc den to Win met, tien gui, tien clang chuyen, nq phai thu, tag phAi tra khOng bao gam cac khoan Ngutd mua (mg twat va Ong truer° cho nggrtri ban, Doanh thu nhan Marc) to get ngoai to duqc denh gift lai theo ty gia mua vao caa ngan hang thuong mai nai ang ty ints tai khoan tang be tai thbi diem lap Rao cao tiff chinh Tat ca cac khoan chenh Itch ty gia thyc to phat sixth trong ky vi chenh Tech do danh gift Iai so du cat khoan muc tien to cb gOc ngoai tt cubit la/ dram bath toan vao kit qua boat tleng kinh doanh caa ky Ice loan

Chi nhen doanh thu

Doan), thu ban hang

Doanh thu ban hang duqc ghi Men khi d8ng Mari thea man cac dieu kien sau:

Phan 16n red ro va lqi ich gan lien vhf quyen s6 hem sari phAm hoec hang Ma as duqc chuyen giao cho ngtxtri mua;

Ceng ty kliOng con nem girt- quyen (man ly hang Ma nhtr ngtxtri ser hau hang hea hoec quyin kiim soot hang Ma;

Doanh thu dupe xac dinh tuong &Si chic chin;

CEng ty ea thu dirge hoc a thu dupe lqi ich kinh to ttr giao djch ban hang;

Xic djnh dirge chi phi lien quan den giao djch ban hang

Doanh thu twig cop dich vu dirge ghi nhen khi kat qua oda giao djch d6 dirge xac dinh met each dang fin coy Throng hop viec cung cap djch vy lien quart Qin nhieu 16, thl.doanh thu dude gin nhen hong ky theo kit qui phan cemg viec da hoan thAnh vao ngay lap Bang can d6i ke toan caa ky d6 Kit qua caft giao dich cung cap djch vu dirge xac dinh khf thea man cac ditu kien saw

- Doanh thu dirge xac dish Mang doi chat chin;

- C6 kha nang thu dirge loi ich kink to tb giao dich cung cap dich vu (16;

- Xac Qinh dirge phan tang viec da hoAn thanh vAo ngay lap Bang can dal ke tutu);

14

TONG CONG TY THEP V1 *T NAM - CTCP BAO CAO TAI CHINH HOP NHAT

S6 91 Ldng Ha, quail Deng Da, thanh ph6 HA NOi Cho ky hoat dOng ttl 01/01/2015 dan 30/09/2015

Cie Thu)lit mirth nay to b6 pit4n hop thlud, va can &roc doe dons tit& v6i Brio cho tOi chins kirn theo

Xac djnh duqc chi phi phat sinh cho giao dick va chi phi de hoan thinh giao djch cung cep djch vu

db

Phan tong vitt cung cap djch vu ea hoan thanh dugc xac djnh theo phuong phap clanh gia ding viec hob Minh

Doonh thu hogs Ong tai chinh

Doanh thu phat sinh tir tien !Ai, nen ban quyen, c6 the, Iqi nhuan duqc chia va cac )(hob doanh thu hoat diang tii chinh khac dugc ghi nhen khi then man clang thbi hai (2) diets Icier nu:

- C6 kha nang thu dugc Iqi ich kinh to N giao Bich de;

- Doanh thu dugc xac dinh tucrng dei chat chan

C6 tiro, Iqi nhuan duqc chia duce ghi than khi Teng Cepng ty dm/0 quyen !than c6 terc hoac duqc quyin

nhan Iqi nhuen tir viec g6p vOn

Ghi nh(1n chi phi tai chinh

Cie khoan chi phi dugc ghi !than vao chi phi tai chinh g6m:

Chi phi boae cac khoAn 16 lien quan cic hoar dang dAu to tai chinh;

Chi phi cho vay va di vay v6n;

Cac khoAn a do thaydm ty' gia h6i doei ala the nghiep vp phat sinh lien quan den ngoai te;

Du phOng giam gia din to chant; khoin

Cfic khan ten dugc ghi &Ian theo t6ng 56 phat sinh tong ky, khong bCi tit yeti doanIt thu boat (Krug tai

chinh

Cat khoin thug

Thud hien honk

TM sin thug va tic khoan thut phAi wap cho nam hien hash vi tic ram trubc duce xic djnh bang 56 ties

du kien phai npp cho (Mac dugc thu hal tb) co quan time, dua tren cac mire thut suit va tic lust thug c6 hieu tut den ngay ktt dale k$' t(nh thug

Thud thu nhap /wan Igi

Thu6 thu nhap hotut lai dupe xac clink cho the khoin chinh Itch tom thesi tai ngay kat thtic ky Ice toast giCta sit firth that thu nhap ala cac tai san va nq phai try va gia trj ghi s8 caa chting cho mac dich lisp bao cao tai chinh TAi san thu6 thu nhOp han lai va thud thu nhap hoAn lai phai trA duqc xac dinh theo thu6 suat du that se alp dung cho nam tai san dugc thu hied hay nq phai tra duqc thanh toan, clua tren cac mist that suit va lint thud c6 situ lye vao ngay kat tittle ky ke toan