VNSTEEL BCTC Rieng Quy 2 2016

Ti i thtri diem ghi nhan lAn dim, cac khoan no phai tra tai chinh dirge xac dinh theo gia phdt hAnh yang cac chi phi phat sinh lien quan two nip den vitt phai hank txy phai tra tai chin

SAO GAO TAI CHINH

TONG CONG TY THEP VIET NAM - CTCP

Cho k9 k6 toan qu9 II nam 2016

Date: 2016.07.28 14:46:47 +07:00

Bao cao Hi chinh

Cho lc, ke loan quyi II nam 2016

TONG CONG TY THEP VIET NAM - CTCP

S6 91 Lang Ha, Dong Da, thanh ph6 Ha NEN

110 I Tien vi tic khan Wang throng tan 3 418.345.717.745 271.092.539.903

112 2 Cac khoan twang &rang den 55.555.239.308 116.314.117.811

123 I Diu m nim gift den nwly dao han 5.700.000.000 5.300.000.000

130 111 Cac khoan phai thu ngin ban 780.994.829.265 898.660.784.256

131 1 Phai thu ngin han cis khach hIng 5 107,308.269.878 116.390.138.979

132 2 Tra trU6C cho nguti ban ngin han 6.883.624.020 6.616.756.420

135 3 Phiii thu ve cho vay nglin han 6 560.537.347.315 646.208.593.494

137 5 Du phong phai thu ngan han kh6 doi (61.910.577.927) (43.040.107.129)

153 3 nue va clic khoan khac phai thu nuerc 15 15.406.128.718 14.737.649.179

211 1 Phai thu dii han ctia khach king 5 5.000.000

215 2 Phai thu ve cho vay dai han 6 200.000.000.000

227 2 Tai sin c6 dinh ye hinh 12 754.270.389.396 754.395.410.171

TONG CONG TY THEP VIET NAM - CTCP Sao cao tai chink

SA 91 Lang Ha, quart Dtmg Da, thinh ph& Ha NO Cho ky ke tan guy 11 narn 2016

BANG CAN DOI KE, TOAN

Toi ngdy 30 fitting 06 nom 2016

(tiap lbw)

MA

so TAI SAN

Thuyet mink

30/06/2016 01/01/2016

242 1 Chi phi xay clang co ban d& dang 1.049.580.682 3.458.302.678

250 V Mu tv tai chink dal han 4 6.722.797.327.448 6.740.343.668.472

251 1 Diu nr vao cling ty con 2.789.551.030.621 2.789.551.030.621

252 2 Diu to vao cOng ty lien doanh, lien kit 4.090.937.267.811 4.090.937.267.811

253 3 Diu Itr Op von vao don vj khac 427.376.137.830 427.376.137.830

254 4 Dv phbng giim gia dai to tai chinh dai han (585.067.108.814) (567.520.767.790)

261 1 Chi phi tra try& dai han 13 113.341.899.465 114.665.557.374

NGUON VON

311 I Phai tra ngtrbi ban ngin ban 14 117.056.337.917 25.153.348.021

313 3 Thue va cfic khoan phi' nOp Nha nude 15 82.203.992 232.034.141

319 7 Phai tra nglin han 'chat 17 472.911.505.940 468.515.771.390

320 8 Vay va na thud rai chInh ngin han 18 1.576.218.208.850 1.555.075.809.621

338 3 Vay va ncr thud tai chinh dal han 18 7.406.364.000 7.410.364.000

2

Ha Thj Thu Hien Vu Duy Huynh

So 91 Lang Ho, quart Doing Da thkah phe Ha NOi Cho ky ki man quy 11 atm 2016

BANG CAN DOI KE TOAN

Tai 'tiny 30 thong 06 non: 2016

Theo)

045

so NGUON VON

Thuyet minh

30106/2016 0110117016

411a Co phi& phd thong co quyin biezi quyit 6.780.000.000.000 6.780.000.000.000

421 3 Lpi nhufin sau Eltui clam plan phOi (481.733.517.183) (585.125.183 562)

TONG LONG TY THEP VIET NAM - CTCP Bao can tat chinh s8 91 Lang H quart Eng Da, &guilt ph8 Hi Nei Cho icY ke tot' nuS, II nam 2016

BAO CAO CHUAN TEEN T$

&If 11 tulm 2016 (Theo pluton phdp gidn dip)

CHI TELT

L LUU CHUYEN TIEN it HOAT HONG KINH DOANH

2 Mu chink cho cdc khodn

02 Khau hao tai sin có clink va bat ding sin dau us 4.784.827.631 4.881.932.544

03 Cac khoin du phong 36.416.811.822 (12.399.203.875)

04 Lai, VI chenh tech ty gia hai doai do dank gia lai

cac kholin myc den tg c6 gac ngoai t6

(211.266.437) (632.801)

05 Lai, 18 dr heat ding d&u nr (203.143.352.205) (211.947.065.986)

06 Chi phi Mi vay 48.143.399.987 71.715.227.525

08 3 Lei nhuen dr hog: Ong kink dean), truat they (10.617.912.823) (60.020.939.420)

441 win hat Ong

09 Tang, giim cac khoin phii thu 13.534.363.231 745.265.924.380

10 Tang, nava hing ton kho (160.370.341) 32.689.491.770

Tang, giim cac khoin phii tra (khong14 116 vay

phii tra, thud thu nhap doanh nghiep phii trop)

90.241.469.682 (551.813.069.593)

12 Tang, gilin chi phi tra max 986.247.755 2.862.509.843

14 Tien lei vay da tri (48.285.672.487) (73.458.950.675)

16 Tien thu khic tir boat Ong kinh doanh 387.730.806

17 Tien chi khac cho boat Ong kinh doanh (2.984.757.900) (5.791.020.000)

IL Lull cHuvEN TIEN it HOAT BONG DAU TLt

21 1 Tien chi de mua sim, xay dyng Ili sin co dinh va

ac tai sin did han khac

(1.610.000.000) (77.000.000)

22 2 Tien thu tit thank ly, Miming ban MI san c8 dinh

vi cat tai sin clii ban khdc

25 5 Tien chi du to gap von vie don vj khac (49.404.835.297)

26 6 Tien thu h&j dill us Op yen vao don vi khac 235.784.612.269

27 7 Tien thu Sli cho vay, c6 tisc va Iqi nhuAn duqc chia 198.048.207.716 234.847.610.819

6

56 91 Lang Ha, mitn D6ng Da, ilaInh ph6 Ha NOi Cho kt ka man quY 11 nam 2016

BAO CAO LIAJ CRUYEN TIEN n

Q411 Mtn 2016 (Theo phuong pluip plan tiip)

Ma

minh

Lay ki tn• du nam tan cub' nut nay

III LUt CHUYEN TIEN TIT 110AT BONG TAI CHINE

40 Loh chuyln tan thu&n lir hops artng tai chink 21.138.399.229 0.203.028.521.098)

61 At huang oda thay d6i t$' giB h61 dal guy d6i ngoai (13.980.581) 632.801

70 Tan va Won dining lien cued kt 3 418.345.717.745 297.963.981.350

TONG CONG TY THEP VIET NAM - CTCP Bao cao tai chinh

S6 91 Lang Ha, quart DEng Da, WM ph6 HA Nen Cho k$ ke town quS? II nem 2016

THUYET MINH BAO CAO TAI CHiNII

1 BAC DIEM Hats EKING Cl1A DOANH NGHIEP

Hlnh that sir hat von

Tong C6ng ty Thep Viet Nam - CTCP la dealt nghiep Nha nuirc duct thanh lap theo Quyet dinh s6 255.11Tg ngay 29/04/1995 va Quyet dinh s6 267/2006/QD-TTg ngay 23/11/2006 dm ThO TuOng Chink Phtl ve vies than), lop CEng ty Me - Tong CEng ty Thep Viet Nam Tong C6ng ty Thep Viet Nam chinh thim hoot dOng theo m6 hlnh Gang ty Me - C8ng ty con ke tit ngay 01/07/2007

T6ng Ong ty du0c chuyen tir doanh nghiep nhA nude sang cling ty co phart theo Quyit dinh so 552/QD-TTg ngay 18/04/2011 catt Thu twang Chinh phO ve vies phe duyet phuong An co phin boa C6ng ty me - Tong Gang ty Thep Viet Nam Cong ty my - Tong COng ty Thep Viet Nam chinh thirc doyen sang hoot dens dual hlnh thirc cling ty c6 phin ngay 01/10,2011 theo Oily chOng nharl ding Icy doanh nghiep ding ty co phin se 0100100047

do Si Ke hooch va Diu to thanh ph6 HA Nei cap, shay dOi lin thi- 8 ngAy 12106/2015

Try sit chinh dm Van phang Tong Cong ty &roc Qat SO 91 Lang Ho, quart Dong Da, dinh ph6 Ha Nei Von diet' le cart Tang Cons ty theo ding IcS, la 6.780.000.000.000 &Ong, von dieu le thus gip den ngly 30 thing

06 nem 2016 la 6.780.000.000.000 clang; tuong throng 863.031 ott phin, mesh gii met co phin h 10.000 doing LInh vire kinh doanh

Tong Cons ty kinh doanh throng mai cac mat hang sit, thep, than cdc loaf

Nginh nghe kinh doanh

Hoot dons kinh doanh ctia T6ng C6ng ty chO yeti It:

- Ban bu6n kim loot vi quang kim ban buOn quang sit va kim Iota matt; ban Item sit they vi kim loci mitt dung nguyen sink; ban buOn ban, thanh phirn bang sat, top vi kim Tsui man;

• Cho thud may mac, thiet bi;

Cho thud van pheng

Cat' Inc O doanh nghiep

Tong Con ty c6 de don vj true thuac sau: Dia chi Hoot dOng kinh doanh chinh

Vin phong Tru sdr chink Hi NOi Quin ly diu tu, qua ly vi kinh

doanh thdp Van pheng dai dien toi Thanh PM Hd Chi Minh HO Chi Minh Dai dien theo Cw quyin oda Tong

C6ng ty Thep Viet Nam Trung tam Hop tic Lao Sang yeti nude ngoii Ha NO! Xuit khau lao dens

Ong ty Ttr van Thiet ke Luyen kim HO Chi Mitt Tv yin chi& ke

Khitch son Phuong Nam BA Rja, Wing Tau Kinh doanh nha hang, khich am Thong tin vi cac cons ty con, ding ty lien kit, cans ty lien doanh dm Tong C6ng ty xem chi tier tai Thuyit minh

46 4

8

TONG CONG TY THEP VI$T NAM - CTCP Bao cao tai chinh

2 CHE BO VA CHIINH SACH Kg TOAN AP DUNG T3I TONG CONG TY

2.1 Kq ki loan, dun vj lien to sfr dyng trong ki Wan

Kj kE wan nam cua Ting CEng ty theo nam throng Ijch bat din to ngay 01/01 va kit Mix vao ngay 31.12 hang,

nam

Don vj den to sit dyng trong ghi chap kE tolin h ding Viet Nam (VND)

2.2 Chuin mire vi Chi dO Ice toin tip dyng

Che d4 ki wen tip dung

Ting Ging ty ap dung Chi de Kt wan doanh nghiep ban hanh theo Thing tv s6 200/2014/TT-13TC ngay 22/12/2014 ctia Be TM chinh va Thong iu s6 53/2016/TT-BTC ngay 21/03/2016 cis 130 Tai chinh ve viec sera d61, b6 sung met s6 dieu as Thing is s6 20012014/TT-RTC

7'nyen be vi vide wen Mir Chan nnec ke won va Chi dej ki roan

Ting C6ng ty da ap dyng cac Chan myc ke Wan Viet Nam va tic van ban hurang din Choir' num do Nha funk

da ban Muth Cat Bao cao tai chinh duos Hp va trinh bay theo ding moi quy clink cim tang chart myc, thing nr

huOng din thyc hien Chan mut to Chi dO kE roan doanh nghiep hien Minh dang ap dung

2.3 Cu ser lap Bao cao tai chinh

ado cao tai chinh &roc trinh bay theo nguyen it gia 86c

Ban cao tai chinh cila Ting CEng ty duce lap tren co sec ting hop cac nghiep vu, giao djch phat sinh va duct ghi

si ke wan tai cac don vj thanh vien hach twin phu thuec va tai Van phing Tong Ong ty host tren co so tang hop

de bao cao tai chinh etia cac don vj thanh vien flitch wan dec lap vi vita Van phi:mg Ting Cling ty

Bao cao tai chinh caa Ting Cing ty, cac nghiep vu giao djch mei be vi s6 du nei b4 c6 lien quan den tai sin, nguOn vein va cOng no phai thu, phii tra n6i b0 da duct loci trar iota Wilde chug duoc loaf air win b6

Nhang ngtrbi sQ dyng tic Bao do tai chinh rieng nay nen doe cac Bao cao tai chinh rieng kit hop vii cac bao cao tai chinh hop Suit cua Tong C6ng ty va cac C6ng ty con ("Tap doin") cho ky ke wan quy II nam 2016 de c6

dO thing tin vi thth blab tai chinh, kit qua boat deng kinh doanh tae luting tau chuyin din to can ca Tap down

2.4 ang cy tai chinh

Ghi nh4n ban lieu

Tai san Wi chinh

Tai sin tai chinh ctia Ting CEng ty bao gam tien va cac khoan tirtmg ducmg tien, tic khotm phai thu khach hang

va phai Ihu khic, cac Ichoin cho vay, cac Ichoin din to ngin hart va dial hart Tai thbi diem ghi akin ban du, di sin di chinh duct xac dish theo gift muaichi phi phat hanh Ong cac chi phi phat sinh khac lien quan true hap din viec mu, Oat hanh tai sin tai chinh d6

TONG LONG TY THEP VIET NAM - CTCP Bao cao *Ai chinh S6 91 Lang Ha quart Dina Da, thank oho HA Nei Cho Icy Ice loan quy II dm 2016

No phai tra tai chinh

Ng phai tra tai chinh cita TOng Cang ty bao gOm cac khoan vay, cac khoan phai tra ngutri ban va phai tra khac,

chi phi phai tra Ti i thtri diem ghi nhan lAn dim, cac khoan no phai tra tai chinh dirge xac dinh theo gia phdt hAnh yang cac chi phi phat sinh lien quan two nip den vitt phai hank txy phai tra tai chinh db

Cid trj sau ghi nhdn ban diu

Hien tai chua co cac quy dint' ye dank gia lai ceng cg tai chinh sau ghi nhan ban diu

2.5 Cie nghifp vg bing ngopi to

Cac giao djch bang ngoai to trong ky ki loan dirge quy d6i ra d'Ong Viet Nam theo ty' gid Mgt to tai ngay giao dich TY gia giao dick thoc to nay dirge xac dinh theo nguyen tic sau:

Khi mua ban ngoai to la ty gia dirge quy dinh trong hap dung mua, ban ngoai to gitta T6ng Cong ty va ngan hang throng mai;

Khi ghi nhan nq phai tra la ty' gid ban dm ngan hang throng mai nai Tong ang ty do kien giao dich tai thoi

diem giao djch phat sinh;

Khi mua sim tai san hoic thanh roan ngay bing ngogi te la ty gia mua erne ngan hang thucmg mai noi Tong aing ty that hien thanh toan

Neu T6ng C8ng ty ap dyng ty gia thoc to 11 t$ gia xip xi thi ty gia nay chinh Itch khong qua 1% so %di ty gia mua ban chuyen khoan trong tinh

Ty gia giao djch titre to khi dinh gid Iai cac khoan mac tien to co eoc ngoai t4 tat thai diem lap Bao cao di chinh dirge 'tic dinh theo nguAn tic:

- Dii von khoan muc phi') loci la tin sin ap clung ty gia mua ngoai t4 miss ngfin hang twang mai nai Tong Cons

ty thuang xuyen co giao (rich;

- Doi von den giri ngoai t4: ap dung ty gia mua ells chinh ngan ling not Tong C8ng ty ma tai khoan ngopi te;

- 136i von kholm muc phan Ioai IA ncr phAi tra: ap dung ty gia ban ngoai to oda ngan hang thuang mai not Tong Cong ty durtmg xuyin e6 giao djch

Tit ca cac khoan chinh Itch N gia thoc to phat sinh trong ky va chinh 14th do dank gia Iai s6 du cac khoan muc

tien to co gOc ngoai tt cu6i ky dagc hach roan Wm kit qua boat clang kinh doanh cua ky ke loan

2.6 Tien va tic khotin strung dtrang den

Tien bao gam nen mat tai quy, tien ngan tang kh8ng Icy han

Cac khoan ttrong throng nen la cac khoan diu to ngin ban c6 thai gian thu hOi khOng quA 03 thing ke tb ugly diu

tu, c6 tinh thanh khain cao, c6 Idyl Ming chuyin d61 ea ding thank cac lugng tien xac dinh va kh6ng c6 nhieu tarn

ro trong chuyin aithanh nen

2.7 Cic khoan ilAu to tai chinh

Cdc khoan diu iv tam gift din ngay ddo hpn bao Cac khan tien ngan hang c6 ky han (bao gam ca cac

Ioai tin phieu, ky phieu), ,tai phieu, c6 phieu w dai ben phat hank bit butt phai mua lei tai thbi diem nhit dinh trong nrong lai, cac khoan cho vay, dirge nim gift dim ngay deo han von muc dick thu lei hang Icy va cac khoan diu to nim gift din ngay deo han khdc

Cdc khan diu he veto ode Ong ty con, tong ty lien doanh lien kit dupe ghi nhan ban du tren so ki roan theo gi1

g6c Sau ghi nhan ban diu, gia tra mkt cac khoan diu to nay duqc xac dinh theo gid goc trir di do phbng giant gia khan du uhr

10

TONG CONG TY THEP Wei NAM - CTCP Elio ctio tai ch(nh

S6 91 Lang Ha titian Doug Da, thanh ph6 Ha Nal Cho ky ke town quy II nam 2016

Cdc khoan day ru vao c6ng cy von caa don vi khac bao gam: clic khotin dau to vao Ong CI,1 van cita don vj kink

khong c6 quyen kiem sogt, dang kiem sok hoac c6 inh Song ding ki dot vii ben cluoc dau or Gia tri ghi s6 ban

dau caa clic khoin dau ttr nay duqc &roc xac dinh theo gia g6c Sau ghi nhan ban du, gia tri cua tic khoan dau

tu nay dart xac djnh theo gia got viz di dtr phbng gitun gia khoin du or

C6 Oft nhan bang ca phieu chi thtric hien ghi than s6 luting c6 phieu ductc nhan, Ming ghi than tang gia tri khoan dau tu va doanh thu hoot ding di chinh

Du phbng gam gia cat khoan dau tu &roc lip vao Oita diem cu6i ky cv the tau sau:

06i v6i clic khan dau to vao tang ty con va tong ty lien doanh lien kat: can dr vao Rao cao tai chinh hofic

Sao coo tai chinh hop nhat (neu don vj nhan dau tu la Cang ty mc) caa tong ty con, tang ty lien doanh, lien

kit tat thbi diem [rich lip dv phbng Dv phbng giam gia Qat, tu duck lip khi don vi nhan deu tv phAt sinh 16,

ngoai tra truing hop khoan 16 46 di nam trong ke hoach khi quyit dinh deu 1/

Doi vii Ichoin diu to nem gilt Mu dal (thong phan tool la cluIng khoin kinh doanh) va khang cd anh Song ding ke d6i vii ben duqc dau us: niu khohn din to vao c6 phieu niem yet hoac gia tri hop ly cart khan din or duqc xac dinh tin nay thi viec lip do phbng (Iva Iran gia tri till muting cua ca phieu; nett khan diu m khOng

xac djnh &pc gia tri hop ly to! that diem hie cio thi vac lap du phbng can ctr vao Elio cao tai chinh tai thbi

diem with lip do phbng cast ben dtrgc dau tu

Doi vii cat khoin dau or nem gia din ngay deo hon: can dr kha nine thu Mai de lap do phbng phai thu kh6 dbi theo quy djnh ciut phap hat

2.8 Cie khan no phii thu

Clic khoan phai thu dtrpc theo dii chi tiet thco Icy hon phai thu, desi wog thu, tool nguyen to phai thu va cat ytu to khac theo nhu eau quail 19 caa Tang Cons ty

Dv phbng no phi! thu kh6 dbi duck trkh lap cho cat khoan: no phai thu qui han thanh loan ghi trong hop ding kinh te, cat khe troc vay my, cam kit hop Clang boat cam kat nq va nq phai thu thus den hon thanh tan nhung kh6 c6 kha ming thu hat Trong 46, viec with lap dv phbng nq phi! thu qua hon thanh coin ducrc can cif vao thtri gian tra nq gat duo hop (tong mua bin ban du, khans tinh den viec gia ban no gitra cat ben via nq phai thu chua den hen thanh tom,' nInmg khacb no di lam vao tlnh wring phi sin hoac clang lam thu tvc giai the, mat itch, bb

Iron

2.9 Hang tan kho

Hang tan kho dirge ghi than ban dau thee gia gat bao gam: chi phi mua, chi phi chi ban va cat chi phi lien quan trot tap khac phis sinh de c6 duck hang tan kho b dia diem va trong thiti tai thbi diem ghi nhan ban dau Sau ghi nhin ban du, tai thbi diem lap BAo cao tai chinh nen gia tri thuan c6 the that hien dupe dm hang ton kho chap hon gia g6c thi hang tan kho throe ghi nhan theo gia trj thukn c6 the thvc hien droc

Gia tri hang tan kho duct zit dinh thco phuong phap dish danh ded vii tic tool hang Ma mua vao di ban theo to

va phuong phap binh quan gia quyen dii vai nhang loaf hang ten kho khAc

Hang tan kho davit Nisch toAn theo phuong phap ke khai thutmg xuyen

Phuong phap Lit djnh gia tri sin plam der dang tutu ky: chi phi sin xuat kinh doanh d6 dang duck tap hop theo chi phi phit sinh thvc to cho tang dv An

Dv phbng gam gia hang tan kho dupe lop vao thdi diem cu6i ky la so chenh lech giaa gia g6c cam hang tan kho Ion hon gia tri titian c6 the thvc hien duct

TONG CONG TY THEP VIET NAM - CTCP Bio alo Si ain't

2.10 TM sin c6 djnh

TM sin c6 djnh h0 - u hlnh, tai san c6 dinh v6 birth dugc ghi nhan ban du thee gia g6c Trong qua trinh sir dung, tai

sin c6 dinh hem hltth, tai san c6 djnh vo hlnh dirge ghi nhen theo nguy€n gia, hao man lug ki vi gia tri con tai

Khdu hao tai sin co djnh dirge trick theo phucmg phap dutmg thing vii thin gian khiu hao drcrc vac tfnh nhu sau:

2.11 Chi phi tri truirc

Cic chi phi da phat sinh lien quan din kit qua hoot Ong sin suit kinh doanh ctla nhieu ky ke tom dirge teach town vio chi phi trA trubc di phan bri din vio kit qui host ding kinh doanh tong cat Icy ke roan sau

Vice tinh vi phan 66 chi phi tra truer° dal han vio chi phi sin xuat kinh doanh tang Icy ke toan dirge can dr vio rinh chit, mire de tun loth chi phi di than phirong phip va tieu thirc phan b6 hap 19 Chi phi tit truest dirge phin bit din vio chi phi ski xutt kinh doanh theo plarcmg phap clueing thing

Gia tri Igi the vi tri dia ly cis clic 16 dAt Quin Lac djnh theo Bien ban xac djnh gia nj doanh nghiep va dirge BO

Cling throng phi duyet theo Quyit djnh s6 3468/QD-BTC ngay 29 thing 06 nam 2010 Ting Cling ty chtra thin hien phan bb gia tri Igi thi vi trf dja 19 khi ce phin boa a bi trt din lien thug dAt phat sinh thee Nghi djnh so 189/2013IND-CP ngay 20 thing II Mm 2013 (xem Thu)it mirth 4,13)

GM ti throng hieu dirge ;tic djnh theo Bien bin sic djnh gia tri doanh nghiep vi dirge BO Gang thtrang phi duyet theo Quyet dinh 3468/QH-8IC ngay 29 thing 06 nam 2010 Gia trj throng hieu dugc phan be vio chi phi sin xult kinh doanh tong thai gian 10 nam ke fir ' khi TOng Clang ty chinh thic hoot Ong dual Ma that anti ty

Co phial can cfr theo quy djnh tai Mang to 13812012(17-13TC

2.12 Clic ng phai tri

Cic khoin ng phii tra doge theo doj theo Icy han phi' Ira, del rucmg phai al, loaf nguyen to phai tra vi can yin ter Lilac theo nhu quan Iy cue Tens Cong ty

2.13 Chi phi di vay

Chi phi di vay dugc ghi nhen vio chi phi sin xuit, kinh doanh tong ky khi phit sinh, tits chi phi di vay Iith quan trim nip den vitt diu to xiy dtmg halt sin xuAt tai sin a dang dirge firth vie gia tri cirri sin d6 (dirge von hoa) khi c6 du clic dieu kien quy djnh tong Chuin mot Ki tom Viet Nam $6 16 "Chi phi di vay" Ngoai ra, ved khan vay rieng plate vu viec xiy dog iii sin c6 dinh, bit Ong sin diu tu, Iii vay dirge van h6a ke ca khi died gian xiy dung carol 12 thing

12

TONG LONG TY THEP VIET NAM - CTCP Rio cio tai chfnh S6 91 Ling Ha, quan Dan Da, [Minh ph6 Ha Nei Cho ky ke twin quy Ham 2016

2.14 Chi phi phii tri

Cac khoan phai tra cho hang hea dick tw da nhan dtrqc W ngutri ban hope 43 duot cung cap elm ngutri mua trong

ky bio cao nhtmg thuc to chtm chi In va cic khoim phai tri [chic nhu den lucmg nghi phdp, chi phi trong thbi gian ngimg sin xuit theo mua, vu, chi phi lai den vay phai tra duqc ghi nhan vao chi phi sin xuat, kinh doanh cua Icy bio cao

Viec ghi nhan cic khoin chi phi phid tra vao chi phi sin xuat, kinh doanh trong ky duqc thuc Wen theo nguyen tic phi hop gina doanh thu vi chi phf phat sinh hong kY Cac khan chi phf phai tra se throe quyet Wan yea s6 chi phi thuc to phat sinh SO chenh 14th gilla se trkhtnroo va chi phf ttnrc to dime hoin nhap

2.15 Doanh thu chug ditty hien

Doanh thu chug thuc hien g6m doanh thu nhan trete nhu: sti tien eta khach hang da n-a try& cho met haat nhieu ic; ke tan vi cho thug lei sin

Doanh thu chug thuc hien dtrqc ket chuyin vao Doanh thu bon hang va cung cap dich vii boat Doanh thu heat dang tai chinh theo s6 den dirge xic djnh phi hop veri tong Icy ke twin

2.16 Von chi so hew

Van diu to cua chi so hat, duck ghi nhan Men sO von thuc gap dm chit sachet'

Chenh 14th danh gia lai tai san phin anti gia tri tang In hoac Om di dm tai sin theo kit qua danh gia laf khi thuc hien tech CEng ty Thep Mien Nam va ang ty Thep Tim Li Phil My tnrc thuec Tang tong ty de chuyen dial

thank Cemg ty TNITH 1 thanh vien 100% tan efia Tang tong ty

Lcri nhutirt sau duke chug phan phai phan inh ket qua kinh doanh (131, 16) sau thug thu Alp doanh nghiep vi tlnh hinh phan chia lqi nhuan hoec x0 ly 16 curt Tang Ceng ty Viet phan phial lqi nhuan duct thtrc hien khi Tang Ging ty ca lqi nhuan sau thug churl phan phai khans vuqt qua mac 1M nhuan sau thug chua phin ph6i tren Ha° cao tai chinh hop nhat sau khi dB loai trir anh hutng ctia tic khoan 131 do ghi nhan tir giao djch mua gia re Trubng hop tra c6 dm, lqi nhuan cho ch0 ser hen qui mac s6 19i nhulln sau thug chua phin ph6i throe ghi nhan nhu twang hop giant von gap Lot nhuan nu thui chua phin ph6i c6 the ducric chia cho cic Madan to dip tan ty

le g6p von sau khi dupe Hai bei dons c6 long phf duyet va sau khi da inch lap cat quy theo Dieu it Ting ang

ty vi eic quy djnh ctia phap brat Viet Nan

2.17 Doanh thu

Doanh thu ban hang

Doanh thu ban hang duoc ghi nhan khi clang thbi theta min cic dieu kien sau:

Phin len rOi ro vi lqi ich gin lien vial quyen so Mu sin phin hoac hang NU da dirge chuyen giao cho ngubi mua;

Tong Cang ty khong can nim gift quyen quan ly hang h6a nhu ngutri ser UM hang h6a !mac quyen kiem soft hang h6a;

• Doanh thu throe xic djnh Wong 661 chic chin;

▪ Tang COng ty da thu duce hoac 0 thu duct lqi ich kinh to to giao djch ban hang;

Xic djnh ducrc chi phi lien quan den giao dich bin hang

TONG CONG TY THEP VItT NAM - CTCP Bao cAo tai chinh S6 91 Lang Ho, quart Dena Da, Minh phi Ha Ned Cho Icy ke man quY 11 nett 2016

Doanh thu cung ceip dick vie

Doanh thu cung tip djch vu duqc ghi nhan khi ding thbi them min citc dieu kien sau:

Doanh thu duqc xac djnh urang d6i chic chin;

- C6 khi hang thu dupe lqi ich kinh to ter giao djch cung cip djch v‘t d6;

Xac djnh duce phin Ging viec da hob thank vao ngay lap Bang can dii ke toan;

Xac djnh duqc chi phi phat sink cho giao djch va chi phi de hot' thanh giao djch cung cip djch W di Phan ding viec cung cap djch vp cat hoan thinhdurqc xac djnh theo phuong phap darth gift cong viec hoan thanh

Doanh rhu hoer d0ng tai chink

Doanh thu phat sinh h) den lei, tien ban quyen, c6 tttc, loi nhan duoc chia va cdc khoan dearth thu host dOng tai chinh khdc dupe ghi nhan khi thia tan ding thbi hai (2) dieu kien sau:

- C6 khi nang thu duqc Iqi ich kinh to tit giao djch do;

- Doanh thu dircrc xac dinh trans deli chic chin

C6 Mc, 191 nhuan &men chia duqc ghi nhan khi Tong Cons ty duqc quyen nhan c6 tar hoac &rot quyin nhan loi

nhuan tir viec gip Von

2.18 Gil vin hang bin

Gia vin hang ban trong Icy duqc ghi nhan phi hqp vii doanh thu phit sinh tong 14, va dam bao Man thu nguyen tic than irons Cac Man% hqp hao but vat tu hang h6a vita[ djnh mire, chi phi vum djnh mtrc birth drimg, hang Con kho bj mit mat sau khi da trtY di phin track nhiem Oa tap the, ca nhan c6 lien quan, duct ghi nhan day al, kip the!' vao gia von hang bin trong kt

2.19 Chi phi tai chinh

Cdc khan chi phi dam ghi nhan vao chi phi di chinh tem:

• Chi phi hoc cdc khofin 18 lien quan den cac hoot dung dau ur tai chlnh;

• Chi phi di vay v6n;

Cac khoan 18 do thanh ly, chuyin throng chang khogn ngin bon, chi phi giao djch ban chain khoan;

Du phing skim gia cluing Bolin kinh doanh, dq phing t6n that diu us vao don vi kink, khoan 18 phat sinh khi

ban ngooi 436 t9 gig h6i dot

Citc khoan tren duct ghi nhan theo tong so phat sinh trong ky Ming It trir vet doanh thu hoot Ong chinh

2.20 Time thu nhap doanh nghiep

Chi ph( thue TNDN hien harsh duqc xac dinh tra co sa thu nhtip chju thu6 trong k9 thud suat thuel TNDN

trong ky Ice tout hien birth

TONG CONG TY THEP VIET NAM - CTCP Bio cio tai chinh S6 91 Lang Ha, titian Dana Da, thinh ph6 Ha Ned Cho k9 Ice tan qu911 nem 2016 2.21 Cic ben lien quan

Cac ben duqc coi la lien quan au ben Q6 ce khi Dans kiim sok hoac to anh huerng clang ke d6i v6i ben Ida trong viec ra quyit djnh ye cat chinh sach tai chinh va haat Ong Cac ben lien quan caa T6ng Ging ty bao gam:

ac doanh nghiep nvc dap hay gian tiep qua mat hoac nhilu trong gian c6 quyin kiem sok Tong Cong ty hoac chit, du Idiot sok vita T6ng Cling ty, hoac cons chung sv Mem sat mfri Tang C8ng ty, bao gam ca tang

ty me, tong ty con va Gang ty lien kit;

Cat ca nh8n trtrc tiep hoac giin flip nem quyin bib quyit caa Tang COng ty ma cd anti Wong Hang ke d61

v6i Tang Ging ty, nhang than au quan 19 chi, St cola Tong COng ty, nhang Mirth vien mat thiet trong gia emh cua cdc ca nhin rely;

Cie doanh nghiep do cat ca nhan neu ten nim tnrc dip holm gain tiEp phin quan trong quyin bleu quyit hoac c6 anh huerng ding ke teri Tong ang ty

Trong viec xem x6t tang meci quan he caa cat ben lien quan de plum vp cho viec lap va trinh bay Bac ?a° tai chinh, Tang ang ty cha 9 toi bin chat cats mai quan he km la hinh Mac phdp 19 dm cac quan he d6

3 TIEN VA CAC KHOAN WONG WONG TIEN

30/06/2016 01/0112016

418.345.717.745 271.092.539.903

Tai 30/06/2016, cic khoan twang throng tien c6 gilt trj 55.555.239.308 VND bao dim ties gui c6 ky han lir 01 thing din 03 thing &roc girl tai cac Nein hang thuang mai mai lei suet to 4,814/nam den 5,00 Vo/nam

4 CAC IalOAN Eau TI! TAI CHINH

a) Diu hr nem gift din new Clio bon

Dau to ngin bon

- Tien giri cd ky

hart

VND 5.700.000.000

5.700.000.000

VND 5.700.000.000 5.700.000.000

5.300.000.000 5.300.000.000

VND 5.300.000.000 5.300.000.000

5.700.000.000 5.700.000.000 5.300.000.000 5.300.000.000

Tang ang ty dun 'Mc djnh gia trj hqp 19 cha cat khoim diu to tai chinh nay do Chula mix Kt man Viet Nam,

Che d8 K6 man doanh nghi4 Viet Nam dna c6 hut:mg din cu the vi viec aim djnh gia trj hop 19

e.% r- ee a) en in In

0 00 1:

O _ N 00 IA CO

in r• e f.1 •4 0 N 0- a a vi o6 re; c.'s ts CD 0

'-' KI el el N rn -: mr: so , I A F r F c, es- - oi § nr a •rr oo en

TONG CONG TY THtP VItT NAM - CTCP Ban cio tai chinh

S6 91 Lang Ha quirt DEng Da, thanh ph6 Ha Ned Cho kt ke win quy II dim 2016 b) Day tw g6p van yao dun vi khac

Diu to vao Ong ty con

Thong tin chi tiet ye the ding ty con cart T6ng COng ty mkt ngby 30/06/2016 nhu sau:

Heat (ging kinh doanh

chinh

Cense ty Co phin Kim khi HA NN Ha Neti 89,37A 89,37A Kinh doanh thep Cong ty CO phin Kim khi Mien Da Nang 82,95% 82,95% Kinh doanh thep Thing

Cong ty CO phan Kim Idif TP HO H6 Chi Minh 55,67% 55,67% Kinh doanh that) Chi Minh

Cong ty Co phin Thep Nba Be HO Chi Minh 86,05% 86,05% Sin xuAt va kinh doanh

thOp ang ty CO phin Thep Tha Dfrc HO Chi Minh 65,00% 65,00% San xuit ya kinh dearth

that) Ging ty C6 Olin Thep Bien Hee Hong Nai 65,00% 65,00% San xuat vb kinh doanh

tip Cong ty CO Olin Sin xuat Sin pain

ma Ong nghiep Vingal

Deng Nai 51,00% 51,00% Mg cOng nghiep

Ging ty CO pit Giao nhan Kho H6 Chi Minh 95,37% 95,37% Giao nhan in chuyin Van Ngoni Thuang TP 146 CM

Cans ty TNHH MTV ram la Phu BA Ria - Viing Thu 100,00% 100,00% San wit thep

Diu to vac) tong ty lien doanh, lien ket

ThOng tin chi tiet ve clic cong ty lien doanh, lien kit dm Ting COng ty %to ngAy 30/06/2016 nhu sau:

Nai thanh lip vi Ty le Ty le Hog dOng kinh doanh

C8ng ty Co phin Ludi thep Binh HO CM Minh 40,06% 40,06% Sin xuat kepi thOp Tay

COng ty CO phin Tan Thinh My BA Rja - Wing Tau 25,48% 25,48% Kinh doanh thep CEng ty CO phin Thep Tan Thuan HO Chi Minh 25,00% 25,00% San xuat thep Clang ty C6 plan Ca khl Luyen kim Diing Nal 45,00% 45,00% Luyen can thep COng ty C6 phin Diu or Xay dung

mien Nam

C8ng ty Lien doanh Nippovina HO Chi Minh 50,00% 50,00% Sim xuAt t8n

C8ng ty Lien doanh Thep Tay DO Cin The 35,00% 35,00% Sin xuat that)