VNSTEEL BCTC Hop Nhat Quy 2 2016

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BAO CAO TAI CHiNH HOP NHAT

TONG CONG Ti THEP VIET NAM - CTCP

Cho kj/ ke toan qt4 II narn 2016

Date: 2016.07.28 14:50:15 +07:00

TONG LONG TY THEP VIET NAM - CTCP Bao cao tai chinh hop nluit S6 91 Ling Ha, quiln Dong Da, thanh ph6 Hi NOi Cho kj 1:4 toan qu■: H nam 2016

BANG CAN DOI KE TOAD' HOP NHAT

Tpi ngdy 30 sluing 06 minx 2016

110 I Tien ve khoin twang throng tan 3 1.613.983.298.625 1.533.373.476.796

123 1 Diu to nim gi0 den ngay dtio ban 120.308.388.114 81.734.595.022

130 III Cac khoin phai thu ngAn ban 1.905.736.658.129 1.627.945.407.103

131 1 Phil thu ngin bin ctia khach hang 5 1.599.653.817.816 1.426.741.092.900

132 2 Tri trucc cho ngutri ban ngin hen 144.446.372.633 89.919.482.324

137 5 Dv phbng phai thu ngin han Ich6 dal (163.727.012.679) (124.947.063.263)

149 2 Dv phang gitun gid hang tan kho (58.278.770.008) (58.198.083.751)

152 2 Thue gia trj gia tang duvc khiu trir 103.175.424.039 198.434.544.548

153 3 Thue Vi cie khoin khac phai thu Nhi mere 17 21.354.380.280 18.070.879.410

221 I Tin sin c6 djnh him WO 11 2.792.731.583.883 2.981.477.467.975

224 2 TM sin c6 djnh thud tai chinh 12 31.406.799.596 32.765.163.704

TONG LONG TY THEP WET NAM - CTCP

Biro do tit chInh hop nbIt Cho Ick ke Man quy 11 dun 2016

1V1i

56

BANG CAN DOI KE TOAN

ngiy 30 thing 06 nein: 2016 (dip then)

Mil

36 91 Ldng Ha, quart D6ng On, thanh ph6 HA NOi Cho kt ke roan quy II nam 2016

BANG CAN DOI Kt TOAN HOP NHAT

ngily 30 sluing 06 Ilan: 2016 (dip rhea)

Ma

so - N VON VON G

Thuyit minh

30/06/2016 01/01/2016

411a Co phi& phd thong co quyin bilu cpTir 6.780.000.000.000 6.780.000.000.000

416 3 Chenh Lech dank gid lai tad inn (842.805.650.007) (842.805.650.007)

421 7 Lqi nhudn sau thus clan phin phoi 487.599.010.265 130.205.969.278

421a LNST chars phein phoi My kin din cue( nom truck (68.293.998.421) (2.705.280.658)

429 9 Lqi ich co ang khdng kiitn soat 455.203.258.924 463.155.772.728

Ha NA ng41420hang di atm 2016

6 D 10101 n

Tong Giant d6c

088.

TONG LONG TY THEP VItT NAM - CTCP filo ego Chi chinh hop nhit

se 91 Ling Ha, quan Deng Da, thank ph6 HA NOi Cho kje ki Coln qu9 II nam 2016

Qui II nom 2016 (Theo plummg phdp gide dip)

I LUI.I CHUYEN TIEN TIT HOAT BONG KINH DOANH

6 Nisi chink cho cdc khan

02 - Khiu hao tai sin c6 dinh vi bit &Mg sin du ur 204.145.536.743 195.721.935.118

04 Lai, 18 chenh Itch gia h6i doii do datth gia lai

cic 1choan muc tien to cd goc ngopi tt

(306.016.328) 6.730.855.917

05 LIti, IS tir hog ding d>lu tu (124.803.512.864) (21.398.760.940)

08 14 Lot nhu#n 1st how diing kink doanh art& May

al von au AM:

709635.963.786 548.487.573.094

09 Ting, &am cic khoan phii thu (203.918.832.476) (553.540.814.396)

11 Tang, giam cic khoan phai tra (IchOng ke vay

phai tra, thui thu nhap doanh nghiep phai nem)

(226.483.145.058) (97.442.568.706)

15 - Thue thu nhip doanh nghiep d3 nOp (55.720.622.767) (18.881.052.510)

16 - Tien thu khac nY hoot dOng !club doanh 4.003.550.449 5.770.772.499

17 Tien chi khic cho hoot ding kinh doanh (14.215.002.911) (19.462.060.519)

20 Luu chuyin din thudn a hogs deng Moth doanh (330.232.973.602) 383.896.509.650

H WV CHITYEN TIEN TY HOAT ONG tau TV

21 1 Tien chi de mua slim, xay dung di sin ce clinh vi

cic tai slut dii ban khac

(37.643.394.847) (17.992.737.651)

22 2 Tien thu t thanh 19, throng ban tai sin c6 djnh

vi cic tii sin dii hon khac

25 5 Tien chi diu to g6p van vio don vj khic (40.000.000.000) (99.200.644.873)

26 6 Tien thu hen dau to g6p van vao don vi khac 40.000.000.000 240.819.753.788

27 7 Tien thu lei cho vay, oa tirc va lqi nhuen &roc chia 144.619.560.584 14.916.856.186

30 Luu chuyin din thuan fir hog: ding dau to 171.424.674.465 110.893.745.736

— 7/7/4t#C.1 flf

Ha NE, craiduing 07 n:127: 2015

SO 91 Lang Ha, quail DEng Da thach ph6 Ha Noi Cho kt ki wan guy II nam 2016

BAO CAO CHUAN TIEN TE HOP NHAT

Qui II Haar 2016 (Theo pluton phdp 'kin dip)

Lay ki data niim din cool quy nay

MA

s6

Thuyit CHI TIED

minh

111 LMI CHUVEN TIEN TL' 110AT BONG TAI CHINH

36 4 C6 rim, Iqi nhttan as cho chit ser hat (33.113.910)

40 Lieu chuyln din thuan tit hoqi il¢ng t6i chink 239.523.668.959 (684.927.882.646)

61 Ach hinting caa thay d6i ty gia h6i doft: quy doi ngoai to (105347.993) 526.524.305

70 Tien va twang during Hifi cu6i ky 3 1.613.983.298.625 1.177.059.197.424

TONG CONG TY THEP VIn NAM - CTCP Rao coo tai chfnh hop shat S6 91 Lang Ho, mien D6ng Da, Minh ph6 Ha N6i Cho kY Ice town quY II nim 2016

TWAT MINH BAO CAO TA! CHINIIHVP NHAT

Qgt II ndm 2016 03C DIEM HOOT BONG CUA DOANH NGH1EP

Hinh that sfr heti ‘On

Tong Cans ty Thep Vitt Nam - CTCP IA doanh nghitp Nha mr6c duo° thinh lap theo Quytt djnh se 255/TTg

ngay 29/04/1995 va Quyit djnh s6 267/2006/Q9-TTg ngay 23/1112006 via Thu Ttretng Chink Phu vi vile thanh

tap TOng C6ng ty Thep Vitt Nam Tong Ong ty Thep Vitt Nam chinh duic hoot Ong theo m6 hinh Cong ty Mg •

CEng ty con kt tti ngay 01/07/2007

Tong CEng ty duqc chuyin d6i nt doanh nghitp nha nude sang TOng Cong ty c6 phan thee Quyet dinh só 552/QD• TTg ngay 18/04/2011 cots ThO twang Chtnh phd tie vitt phe duytt phuong an c6 phin h6a Tong Cling ty Thep Vitt Nam Tong Ging ty Thep Vitt Nam - CTCP chink du:rc chuyen sang hoot dOng dued hinh th0c TOng Clang ty

co phin to ngay 01/10/2011 theo Gay chimg nhin ding Icy doanh nghitp TOng Ong ty CO phin s6 0100100047

do Ser KO hooch va Diu to Thank ph6 Ha Nen cep, May 86i lin flits ngdy 12/06/2015

Try ser chInh ctla TOng Cong ty drgc dOt t$i: Si 91 Lang Ho, quin Ding Da, thanh ph6 Ha Nti

Von dieu It cua Ttng C6ng ty la 6.780.000.000.000 VND tucmg throng 678.000.000 oil pit, mtnh gia met c6 phin la 10.000 don&

Linh vac kinh doanh

Ttng C6ng ty san auk kinh doanh thucmg mai cac mat hang sit, th4p, than cac loai; Giao ohan, kho van ngo4i thuong

Ngitnh nght kinh doanh

Hog dOng kinh doanh ctia Tong ang ty et*, yeu h:

▪ San xuAt sat they, cac Mtn loaf khac can foal sin phtm thep;

Ban bubo kim va quOng kim look ban buon quOng sit va kim lotti matt; ban butn sit tap va kim loci man

6 dung nguyen sinh; ban been thanh phim bing sit, Mop va kim loaf mau;

• Cho thue may mon, Wet bi;

Cho thue van pheng

Ciu trot Tong ding ty

- T6ng s6 Chug ty con:

+ SO luong Cting ty con duqc hop nhit: 12 cling ty

+ St tut:mg ang ty con kheingdugc hop nhit: 1 ding ty

TONG CONG TY THEP VI tr NAM - CTCP Olio ego tai chinh hop nhit S6 91 Lang Ha, quan Deng Da, thanh ph6 Ha Nei Cho ky k@ town quY II nam 2016

Tong CEng ty c6 cat Ong ty con dirge hop nhit ban cao tai chinh tai that diem 30/06/2016 bao glom:

TY le TY le quyen Hoat dens kinh doanh

Ong ty CP Kim Khi Mien Thing Da Nang 82,95% 82,95% Kinh doanh thdp Cling ty CP Kim KM TP.HCM H6 Chi Minh 56,18% 56,18% Kinh doanh thep

Cling ty CP Sin xuit sin phim Ma Deng NM 51,00% 51,00% Ma cOng nghiep Ong nghiep Vingal

Cong ty CP Giao nhan Icho van Ho Chi Minh 95,37% 95,37% Giao nhan van chuyin Ngoai throng TPHCM

Cling ty CP Ten ma VNSteel Thing

Long

Hi NO 89,01% 89,01% San xuit vi Kinh doanh

thep Cling ty TNHH MTV Thep Mien

Nam

Bi Ria Vang Tau 100,00% 100,00% Sin xuit vi Kinh doanh

thep Cling ty TNHH MTV Thep Tim la

PM my

BA Ria Vilne Tau 100,00% 100,00% San xuit vi Kinh doanh

thep

- Cie cling ty con du tw giro tap:

Ty le TY 1¢ quyen Hoat Ong kink doanh

Cling ty TNHH Von it 8 to Vina

Vinatrans (CEng ty con Cling ty CP

HO CM Minh 88,23% 88,23% Dick vu van tai da phacmg

that Giao nhan kho van Ngoai throng)

T6ng Cling ty c6 cac cling ty lien kit, ca set kinh doanh tang kiim soft quan ming dirqc phan anh trong bac cao chi chinh hop Tibet theo phtrong phip van chit str Min tai thai diem 30/06/2016 hao gain:

Ty le TS, le: quyen Hoot dens kink doanh

Cling ty C6 Olen Ladd thdp Binh H6 CM Minh 40,06% 40,06% San xuit Kral thep Tay

CEng ty Ce phan Tin Think My Van Tau 25,48% 25,48% Kinh doanh thep Ong ty C6 phip Thep Tin Thuan HO Chi Minh 25,00% 25,00% Sin xuit thdp ang ty C6 phan Ca khi Luyen kin Deng Nal 45,00% 45,00% Luyen can thep CEng ty C6 phin Diu to Kay dtmg

mkt' Nam

Cling ty Lien doanh Thep Tay DO Cin Tha 35,00% 35,00% Sin xuit thep Cling ty TNHH Gia Gong vi Djch

va Thep Sii Gen

Cling ty Lien doanh Vat lieu chic Deng Nai 68,00% 68,00% Vat lieu chill lira Ilia Nam ling

CEng ty TNHH Ong thdp Viet Nam Hai Phong 50,00% 50,00% San xuAt thep

TONG CONG TY THEP vieT NAM - CTCP Bao cao tai chink hqp nhat

SO 91 Lang Ha, quart DOng Da thanh phi Ha NOi Cho Ict ke toan qu9 II nam 2016

- Tong ang ty to tic tong ty lien kat, ca sir kink doanh ding kim soft quint trong duqc phan inh trong ban cao tai chinh hqp nhAt theo pinning phip von chi sa hen tai that diem 30/06/2016 bao gam

Ty le TY le quyin Hog clOng kink doanh

Cang ty CP Thep Tarn 14 Thong

nhat

VIM& Tau 38,25% 38,25% San xuat thep Ging ty TNHH Ca khi Viet Nhat Hai Phang 28,00% 28,00% Ca khi Ging ty Co Olin True Then Hai Dtrong 40,11% 40,11% San xuat gash Ging ty Co phin Ca then Luyen

kin Thai Nguyen

Thai Nguyen 26,21% 26,21% Sin xuat they CEng ty CO Olin Thep Di Nang Wing Tau 31,16% 31,16% San xuat then Ging ty TNHH Nasteel vina Thai Nguyen 38,13% 38,13% Sin xuat thep Ging ty TNHH Thep Vinakyoei Ho Chi Minh 40,00% 40,00% San xuAt than C8ng ty Lien doanh Trung tam HO CM Minh 40,00% 40,00% Kinh doanh bat dine sin TMQT IBC

Ging ty Lien doanh San xuAt Thep Hai Pang 30,00% 30,00% San xuAt thap Vinau steel

C6ng ty TNHH Thep VSC- POSCO Hai Phan& 34,00% 34,00% Sin xuat thep (VPS)

ang ty TNHH Khoang sin Luyen

kim vicit Trung

ang ty TNHH VNS-Daewoo

Lao Cai Vihig Tau

doanh they Hung Yen

Hung Yen 42,14% 42,14% San xuat thep CEng ty Cb Phan Thep Viet M9 Da Nang 20,36% 20,36% San zit& Map ang ty TNHH Van tai Viet Nhet HO Chl Minh 21,70% 21,70% Kinh doanh van tai

Ging ty TNHH Nissin Logistics Hi NOi 29,00% 29,00% Kink doanh vett tai C6ng ty TNHH Agility Ho Chi Minh 29,00% 29,00% Kinh doanh vats it ang ty -INHH Huyndai Vinatrans

Logistics

HO Chi Minh 49,00% 49,00% Kink doanh van Si

da phucmg than

2 Oft DO VA OHM SACH ICE WAN AP DWG T41 CONG TY

2.1 Ky kd Win, don vi titan to sti• dyng trong Ice toan

Ky ke Wan nam oda Tong Ging ty theo nam throng lich bit du dr new 01/01 vi keit thdc vao ngay 31/12 hang nam

Don vj den to sir dyng trong ghi chap k6 loin 11 thing Viet Nam (VND)

2.2 Chan mut va Ole ki win ap dung

Che (1¢ ki loan dip dyng

Tong CEng ty Sp dyng Che 40 id tom doanh nghiep ban hanh thee Thong tu s6 200/2014/TT-BTC, Thong m s6

202/2014/TT-BIC ngay 22/12/2014 oda BO Tii chinh va Thong tu s6 53/2016/TT-BTC ngay 21/03/2016 cda BO

Tii chinh vi viec siva d3i, ba sung met so &du cila Thong to so 200/2014/TT-BTC va Thong Ur s6 BTC hudng din Phuong phap Ifip va trinh bay bao cao tai chinh hqp nhit

202/2014/1T-TONG GONG TY THEP VIET NAM - CTCP Edo do tai chinh hop nhat

Si 91 Lang Ho, quart Ding Da, thinh phi Hit Nii Cho k9 ke town quy II Om 2016

Tuygn SW vigc Nan tha Chucin num /Joan va chi dQ ki won

Ting tang ty d8 tip thing cac Chuan num Ice toast Viet Nam va dc van ban htrens 4k Chian myc do NM nuts

da ban hank ac Bac cao tai chinh dirge lop va trinh bay theo thing psi quy djnh cda timg chuan nm, thong to hiring an thuc hien Chitty' mire '4 Chi di ke loan doanh nghiep hien Nuth dang ap dtmg

2.3 Casa lap Bao cao tai chinh hqp obit

Bac cao tai chink hop nhat oda Ting CEng ty throe lap tren co so hqp nhat Sao cao tai chinh rieng cda Ting CEng ty va Bao cao tai chinh cis cac c8ng ty con do Ting Cing ty Icilm salt (cac cang ty con) throe lap cho ky Ice loan lir ngay 01/04/2016 den ngay 30/06/2016 Viec kiem soot dot dime khi ang ty c6 khit nang kiem scat cac

chinh sack tai chinh va hoot ding cda cac ceng ty than dau to than thu dugc Icri id dr halm ding can cac ceng ty

nay

Hilo do tai chink Oa cac Ong ty con throe Sp dyng cac chink sach ke toan Mat quart vCi cac chink sack ki man

con Tong Cang ty Trong truing hop can thiet, Sao cao tai chinh cda cac ceng ty con dirge diet' chinh di dam bao tinh that quan trong cac chinh sach ki twin awe ap ding si Tang Cong ty vt cac cing ty con

Kit qua hoot ding kinh doanh cfia dc Ong ty con dtroc mua hole ban di tong num duqc trinh bay trong Bao cao

tai chinh hqp nhit tt7 ngay mua tai boat cho din ngay ban khoan Qdu la a Ong ty dd

Cac s6 dtr, thu nhap va chi phi cho yen, ki ca cac khoan 1St hay Ib chug thus hien phat sinh tir cac giao djch noi

bi dirge logi on' khi hqp nhit Bao do di chinh

Lot (oh cis cia ding khOng kiem sot:

Lqi ich c0a cac ci ding khong kiem scat la phan loi ich trong tai, hoac 16, va trong tai san thuan cda tang ty con khetng dime nom gift best Ting C8ng ty

Lai, 18 khi c6 sy thay dii ty le sv hdu tai cang ty con:

- Truing hop c6ng ty con huy ding them van gip dr de chit set him: Khi lop Bap cao Si chinh hop nhat, cong

ty me xac djnh va tau chinh lei sir bien ding gida phin so Min Oa mink vá c6 ding khong kiem scat trong

tai sin thuin cua ceng ty con nu then diim tanfrc va sau khi huy Ong them yin

2.4 ang cy tai chink

Ghi nhan ban data

TM san tai chinh

Tai salt tai chinh cda Ting C8ng ty bao gam tian va cite khoan trong throng lien, cac khofin phaj thu )(hitch hang

va phai thu MSc, the khoan cho vay, cac khoan dau tir nein bon va dai ban Tai thbi diem ghi nhan ban dau, tai sari tai chinh dtrqc xac djnh theo gia mua/chi phi phat hank cing cac chi phi phit sink khac lien quan nye dip din vise mua, phat hank tai san Si chink d6

Ng phM tra tai chink

Ng phai tra tai chinh cda Ting C8ng ty bao gam cac khoan vay, cac khoan phai tra nguai ban va phdi tra khac,

chi phi phai tra Tai thbi diem ghi than Ian dau, cac khoan no phai tra tai chinh dirge xac djnh theo gig phat hart

Ong cac chi phi phat sinh lin quan tnrc clip din viac phat hinh no phiti tri tai chink di

GM tri sou ghi nh4n ban cau

Hien chua c6 cac quy think vi dank gin Ili can; cy tai chinh sau ghi nhan ban au

TONG LONG TY THEP VI$T NAM - CFCP Rio cao tit chinh hop !that

2.5 Chuyen dei Bao cao tai chinh lep bang ngoai to sang Deng Viet Nam

gia sau: di salt va nq phai tra theo ty gia cu6i ky, van diu to cua chit so hat then ty' gia di ngay gap an, Bao cao

(nen chenh tech khang taro qtki 3%)

2.6 Cic nghiep vy bang ngoai

Cac giao dich bang ngoai te tong ky kA man dupe quy d6i ra dung Viet Nam theo ty gia that 4 tai ngay giao (bah Ty gia giao dich dive to nay dupe xac dinh theo nguyen tic sau:

hang thtrang mai;

van hoc Khi nhen g6p van la ty gia mua ngoai te cid Ilan hang nai Cong ty mer tai khoan de nhen von dm nha din to tai ngity g6p v6n;

thanh toan di then diem giao dich phut sinh;

Khi ghi 'then nq phai tra la ty gia ban cid ngan hang 'Juicing mai nai T6ng Cling ty du kien giao dich tai thbi diem giao djch phut sinh;

thyc hien thanh town

Neu Tong Cling ty ap dung ty gia dwc te la ty' gia zap xl thl gia nay chenh Itch khong qua 1% so al ty gia mua ban chuyen khan trung binh

Ty gia giao djch tlwc te khi dinh gia lai Sc khan myc lien te c6 g6c ngooi te tai then diem lep Bao cao tai chinh hap nhit duqc aim dinh theo nguyen tic:

Doi vat khan myc phan Foal la tai sun ap dung ty gia mua ngoai te cia ngan hang throng mai nai TOng COng

ty thubng xuyen c6 giao dich;

Doi vin lien gbi ngoai te: ap dyng ty gift mua cda chinh ngan tang nai Tong ang ty mer di khan ngoai te; Den yeti khan myc phan lotti IA nq phai tra: ap dyng ty gia ban ngoai t¢ cia ngan hang throng mai not T6ng C6ng ty Muting xuyen c6 giao djch

den 4 ca gtc ngoai te cu6i ky drqc hoeh toan vao kit qui hoot Ong kinh doanh cid ky ke tan

Tien bao g6m den met tai quSi, tien gal ngan ling khemg Icy han

ns, c6 tinh thanh khan cao, ca kha nang chuyen doi de dang Mardi cac lucmg nen xac dinh va khong c6 nhieu rid

ro trong chuyin din thanh den

2.8 Cac khuan au to tai chinh

Cot khan cart at nim gilt din ngity duo hpn bao gem: Cac khoan tien gen ngan hang as Icy ban (bao gam ca cac

loot tin phiiu, ky phieu), trai phieu, cb phiiu ins dal ben phis hanh bit buiyc phai mua tai di thbi diem nhat dinh tong tuang lai, cat khan cho vay, dtrqc nem gift den ngay duo han veri myc dfch thu mi hang ky va cac khan diu nr nein gift den ngay (Tao han khac

Cic khan dju to vho cac ming ty con, c6ng ty lien doanh lien kit mua tong ky ben mua xac dinh ngiy mua, gia phi khan dau ht va thyc hien dui we ke toan theo ding quy dinh cia Chan myc Ice tan "Hap (that kinh doanh"

kit ducrc ke toan theo phucmg phap v6n chi 0 btu

TONG CONG TY THEP VleT NAM - CTCP Brio cao thi chink hqp nhdt S6 91 Lang Ha, quan Ding On, thank phi Ha Nii Cho kg ki loin quY II nam 2016

Cdc khoan din4 ra it cOng cy van can don vj khtic bao gam: cac khan tu vao tong cy van dm don vj khac khang c6 qtryin kiim sat, ding kiim soak hoac c6 anh huong clang ki dii vii ben duqc dbu tu Gii trj ghi so ban diu cia cat ichoin Mu tu nay duce duqc xac djnh theo gia gic Sau ghi nhan ban du, gia trj cua cat Ichoim diu

to nay duqc xac djnh theo gia gic wit di Mr phbng giant gill khan du tu

Dq phbng giam gia cat khoan d3u tu duqc lip vao thbi diim cuai ky cy the nhu sau:

Din voi tchoin dau tu nem gia lau dii (kiting phin Ioai la cluing khan kink doanh) va kiting a MTh luning ding ki dii WA ben duqc Mu tu: niu khan diu tu vao ci phi& niern yit hat gia tri hqp ly Oa khan Mu m dupe xac djnh tin cay thi viec lap dy phbng clya tren gii trj thj untmg cua ci phieu; niu khoin dau to khang nag djnh duct gia trj hcm ly tai thbi diem bao ciao thi viec lap dtr phbng can ca vac, Bdo cao tai chinh tai thin diem trich lap Mr phbng dm ben duqc dau us

Doi vii cac kholut Mu to adm gib din ngay dao han: can cu kha nang thu hii di lap Mr phbng phai thu kh6 dii theo quy dinh cart phap 'nat

2.9 Cat khoin nq phii thu

Cie khoan phai thu duqc theo doi chi tilt theo Icy ban phai thu, dii tuqng phi! thu, loai nguyen t4 phai thu, va cat

yeu ti Ichic theo nhu clu quin 137, dm Ting C,ong ty

Dg phbng nq phai thu kh6 dii duqc bleb lap cho cat !than: nq phii thu qui han thanh town ghi trong hqp ding

kinh td, cat Idle trot vay nq, cam kit km ding boat cam kit nq vi nq phii thu chug din han thanh town nhtmg kh6 co kha nang thu hii Trong d6, viec trich lap Mr phbng nq phai thu qua han thanh toin throe can a vao thbi gian tri nq gat theo hqp ding mua bin ban du, khong firth din yule gia ban nq gibs cac ben va nq phai thu chug din han thanh tan nhung khach nq dii lim vao tlith yang phi sin hat dang lam thi tyc giai thi, mat tich, b6 Iran

2.10 Hang tan kho

Hang tan kho &Km ghi ten ban du thee gia gat bao gam: chi phi mua, chi phi chi bien vi ac chi phi lien quan true nip !Mc phai sinh de a duce hang tan kite 6 dia diem va Wang thai tai Mtn diem ghi nhan ban dew Sau ghi nhan ban du, tai thai diim lap Bao cao tai chink niu gii trj thuin co the that hien duqc dm hang tan kite th6p hen gia gee thi hang tan kho ducrc ghi nhan theo gii tri than c6 thi that hien drqc

Gia trj hang tin kho duqc xac djnh theo phuong phap dfch danh dii vii cat loot hang hta mua vao di ban theo 16

va phuong phap binh quart gia quyEn di v6i nhOmg loaf hang tan kho ;chic

Hang ton kho duqc bath toin theo phuong phip ke khai thutmg xuyen

Phucmg phap xac clink gia tri sin phim d6 dang Icy:

- Chi phi sin xuit kinh doanh di dang duqc tap hop theo chi phi phat sinh thvc ti cho tang loci sin phim chua hart thiuth cho tang giai dean san xuat trong clay chuyin/ hoac theo 150 14 sin phim Man thanh Nang throng

Dv pitting giant gii hang tan kho duqc lap via thbi diem cuii Ict ta se chenh tech giffa gia gic cOa hang tan kite lin hen gia trl thuin c6 the tlurc hien duqc

2.11 TM sin ed dinh, TM sin ca dinh thug tai chinh va Bit ding sin du to

Tii sin ci djnh hut hlnh, tai sin ci dinh v6 kinh duqc ghi nhan ban du thee gii gic Trong qui trinh sn dyng, tai

sin c6 dinh hffu hinh, tai sin co djnh vi Nth duce ghi IMP theo nguyen gii, hao mon lug ki va gia tri tin Mi

TONG LONG TY THEP VItT NAM - CTCP Hao coo Ill chinh hop nhtit

TM sin c6 dinh thue tai chinh duce ghi Men nguyen gig then gid tri hop ly hoec gia trj hien tai ctia khoan thanh toan *len thue tii thieu (outing hop gia tri hop ly cao hon gia tri hien tai cart khoan thanh tan tien time tOi thieu)

Ong cite chi phi true tiejr phat sinh ban diu lien quan den hog ding thue tali chinh (Ichtmg bao gem thue GTGT) Prong qua trich sir dung, (Ai an co djnh thue tai chinh dime ghi nhan theo nguyen gia, hao mon luy ke va gia trj

con lei Kheu hao oda tai san co dinh thud tai chinh ducm trich can cu theo thin gian thud theo hop ding vi tfnh vao chi phi sin xuat, kinh doanh, dam bao thu hoi du von

Khiu hao tai san c6 djnh &Km trich theo phtrong phip dubng thing vii thtri gian khiu hao &cm arc tinh nhu sau:

•

-

Bit ding sin du to duqc ghi nhan ban Au thee gia g6c

D6i vat bit ding san diu to cho thue hoot ding dirge ghi nhan theo nguyen gia, hao mon 1u9 ke va gid tri con Trong do khiu hao dirge trich theo phucmg phap dutrng thing vii thbi gian khiu hao tor utc tinh air sau:

2.12 Chi phi tri truck

Ca° chi phi da Oat sinh lien quan den ket qua host ding san xuat kinh doanh cua nhieu ky ke Wan dugc bath toan vao chi phi truic de phin bb din vao ket qua hoot ding kinh doanh trong cat ky kE toan sau

Viec tinh va phan bit chi phi Ira Marc dai hitt vao chi phi san xuat kinh doanh ttIng ky ke loan dugc can cu vao tinh chit, mire dfa tirng loci chi phi da chip phtrong phap va tieu thirc phin b6 hop 19 Chi phi tra truer° dupe phin

bi din vim chi phi sari xuit kinh doanh thee phuong phap Outing thing

Gig trj vj tri dja 19 ciia cac 10 dit dugc xac dinh theo Bien ban xac dinh gat tri doanh nghiep va &roc BO Cong thuong phi duyet theo Quyet din 34681QD-BTC ngay 29 Mang 06 nam 2010 Ting ding ty chua thgc hien phin

66 gia trj 191 the vj tri dja ly khi et* phin hitt de bil trir din tien thue dit phi% sinh theo Nghj djnh

1892013/N0-CP ngay 20 thAng 11 nam 2013 (xem ThuAt minh s6 15)

Gig trj thuong hien duct xac dinh theo Bien ban xac dinh gia tit doanh nghiep va throe 80 COng thtrong phi

duyet theo Quyet dinh 3468/QD-BTC ngay 29 thing 06 Mtn 2010 Gia trj thuong hitu duce phin b6 vao chi phi san xuat kinh doanh hong Thai gian 10 nam ke fir }chi Ting Cong ty chinh thug hog ding dueri hhth thirc Cong ty C6 phin can cu then quy djnh oda Thing tr s6 138/2012ITT-BTC

2.13 Cac khan nq phai tri

Cit khOin nq phai Ira duce theo dai then ky hart phai tri, 661 tuqng phai tri, !oat nguyen tg phai tra va tic yku to khac theo nhu eau quan 19 cira Ting Cong ty

TONG CONG TY THEP VITT NAM - CTCP Sao cao thf chinh hop nhit S6 91 Ling Ho, quan Deng Da, [Minh ph6 Ha Nei Cho lc, ke toin qu9 II nate 2016 2.14 Vay vi nq phii tri 'hue tii child)

Gift trj Ichoitn nq phai tra thue tai chfnh la king s6 flan phai In duck tinh bang gift trj hien tai cua khoin thanh Wan Lien thud tai thieu hoac gia tri hqp 19 call tli sin thue

Cie khoin vay va nq phai tra thue tai chinh duce theo del theo tang dei tuqng cho vay, timg khe uOv vay nq va Icy hart phai nit ctia cac Moan vay, nq thue tai chink Trutmg hop vay, no bang ngooi td thl thus hien theo d6i chi tiet theo nguyen te

2.15 Chi phi di vay

Chi phi di vay duqc ghi nhan vim chi phi sin =At, kinh doanh trong ky khi phat skth, Int chi phi di vay lien quan two dip den viec diu ter xiy dung hoc sin xuat tai sin der dang duqc that vao gia trj dm lid sin 46 (duck von hoi) khi c6 del cac diets kien quy djnh trong Chuan moc KE Man Viet Nam s6 16 "Chi phf di vay" Ngoai ra, deft

vol khan vay rieng phut vu vise xiy ding tai sin c6 djnh, bat dOng sin dim tu, lai vay duqc von hea ke ca khi th61 gian )(Ay dung di:6i 12 thing

2.16 CM phi OM tri

Cac khoan phai tra cho hang hem (Hob vu Qa nhin dingo tU ngutri ban hoac da dingo cung cep cho ngueri mua tong

ky bito cao nhimg thus te china chi tra vi cic khoan phai tra khac nhu tien Wang nghi phdp, chi phi trong Cheri gian ngirng sin xuit they mita, AI, chi phi Iii den vay phai tra dim ghi nhin vao chi phi sin xuat, kinh doanh dm*

bac) cao

Vito ghi nhan cac khoan chi phi phai tra vao chi phi sin xuat, kinh doanh trong ky dtroc thoc hien theo nguyen tic

ph6 hop gitta doanh thu va chi phi phit sinh trong Icy Cat khoan chi phi phii tra se throe quyit town v6i s6 chi phf thot to phai sinh S6 chenh Itch gift s6 trkh Mr& va chi phf thy° te duck hoin nhap

2.17 Cat khoin do phong phai In

Cac khoan do phtmg phii tra chi dint ghi nhan khi thoa man can elan kien saw

- Ding Cons ty co nghia vu no Men tits (nghia vu phap 19 hoc nghia vu lien 46i) do kat qua ttt mat mi Men de xiy ra;

- Su giant sat ve nhOng 19i ich kinh to c6 the xiy ra dim den vitt yeti du phai thanh loin nghia vu nq;

- Dua ra duqc met u6c tinh ding tin ciy ve gia tri cua nghia w nq do

Gift trj duqc ghi nhin cilia met khoin du phong phai tra IA gia trj dingo trot tinh hqp ly nhat va khoan tien se phai chi de thanh town nghia vu nq hien tai tai ngly ket than ky ke Loin

CM nherng khoan chi phf lien quan den khoan dg phong phai tra da lap ban diu mdi throe ba dip bang khoan do phong phai tra dd

Du phong phai tra dugc ghi nhin vao chi phi sin xuet kinh doanh eels ky ki toan Khoin chinh Itch gicra sift do phong phai tra da lap o ky ke toin tnnfrc china so dung het 16n horn s6 du phOng phai tra lip el Icy bac) cao dirge hoin nhip ghi giam chi phf sin xuat, kinh doanh trong ky

2.18 Doanh (ha china thy's hien

Doanh thu chug thuc hien g6m doanh thu nhin twat nhu: s6 tien tea khach hang da tra wet cho mot nhieu Icy ke coin ve cho thue tai sin, khoan Lai nhin tram khi cho vay vein hoc mua cac Gong co no vi cac khoin doanh thu chug thvc hien khac chinh Tech giCra gia ban hang tra chain, tra gap then cam kit v6i gia ban tra tien ngay,

Doanh thu chug thvc hien duck ket chuyen vao Doanh thu ban hang vi cung cap djch vu hoc Doanh thu hoot

dons tai chfnh theo s6 lien door xac djnh phi hop voi timg Icy ke town

TONG CLING TY THEP VIVI' NAM - CTCP Ban do tai chinh hqp nhit S6 91 Lang HO quart Deng Da, thanh oho Ha Nei Cho ky ke loan quy H num 2016

2.19 Yen chili sir htru

Yen diu nr cua chit sti Mu claw ghi IMO theo s6 vim Moc g6p cua chtis6 hum

V6n khac thuec Vein cha sa han phan Mb s6 von kinh doanh dtrqc birth thank do be sung to kit qua hoot ding kinh doanh haat do dugc tang, bleu, (Ai trq, &Mt gia lai tai san (neu dime phop ghi tang, giam Ven sau to cua chu

sb hOu)

Chenh Itch danh gia loi tai sin duqc phan inh trong chc muting hqp: khi c6 quyet dinh cua Nha nuerc vi &nth gia Jai tai sin, khi thon hien co phin Ma doanh nghiep Nhit nubs, va cac truing hop khac theo quy dish eta phap lust,

Lqi nhuen sau thug chua phan phei phim anh kit qua kinh doanh (tai, le) sau Mut thu nhap doanh nghiep va tlnh

birth phin chia 10 nhulln host xir 19 IS cua Tong Cans ty Vile phan pheoi 10 nhuibi dupe [hoc hien khi Tong COng ty Co id nhuin sau thug chug phan ph8i khoing vurrt qua milt 10 nhuan sau thui chua phin phei nen lido cao 'Ai chinh hop Whet sau khi di loci tra bit hutng cua cac khoan lid do ghi nhan tar giao djch mua gia rd Trtrtmg hqp tra c6 ttc, loi nhuan cho chd se haat qua mac so Iqi nhuen sau thug chua phan phei dirge ghi nhan nhu tinting hqp giarn von g6p Lc' nhi4n sau thug chua phan phei c6 the duge chia cho dc nha diu az dtra tren ty

le g6p von sau khi dirge Doi hei ding c6 doing phe duyet vil sau khi di trich lap de quy theo Dieu le Tong Ong

ty va cac quy dot cult phap Mat Viet Nam

Ce atm phai tra cho cac c6 don duct ghi nhan li khoin phai tra tren Bang Can del ke Man dm Tong 0:Mg ty sau kin c6 thOng bao chia co tat cua Hei dens Quart cri Tong Con ty vi thong bao ngay ch6t quyen nhan co tat cua Trung tam Luu ky chting khoan Viet Nam

2.20 Doanh thu

Doanh this ban hang

Doanh thu ban hang duct ghi nhan khi ding ditri [boa ran tic dieu kiln nu:

- Rhin 16n rai ro va loi ich gin lien voi quyen s6 hen sin phim Mac hang h6a di dirge chuyen giao cho ngtrei mua;

T6ng C8ng ty khans con nom gift quyen quan 19 hang hes nittr veil se htu hang boa host quyen kiem soil hang h6a;

• Doanh thu duct xac dinh twang dtti chic chin;

Tong Cling ty da thu dine hoc se thu doge lqi ich kith to tit giao dick ban Wig;

- Xac djnh duqc chi phi lien quan den giao djch ban hang,

Doanh thu cung cap dich vp

Doanh thu cung cep djch vu dirge ghi nhan khi ding theri thee Iran tic dieu kiln sau:

Doanh thu duct xec djnh tuong dbi chic chin;

- C6 kha nang thu dirge lqi ich kink ti to giao djch cung cep dich vu do;

Xoc djnh dirge phin tong vile di Man Minh vao ngay lap Bang can clei ke roan;

Xac djnh dirge chi phi phut sinh cho giao dich A chi phi de bairn thanh giao dich cung cep djch va d6 Phan ding viec cung cep dick vo dL hob thank duqc xac djnh theo phucmg phip dank gin tong vile hoan thanh,

TONG LONG TY THEP WET NAM - CTCP Bio cio tai chinh hop flit

Sh 91 Lang Ha, quan Deng Da, Minh ph6 /JINN Cho 1c9 Ice town qu9 11 !tam 2016

Doanh rhu hoar cldng tai chinh

Doanh thu obit sinh hY den Lai, tien bin quyin, c6 tae, 191 nhan &roc chia va ac khan doanh thu hoot dOng tai chinh khac dupe ghi nhan !chi thoa net clang theri hai (2) diets kiln sau:

- Cb khit du% thu &roc lot kh kinh to sir giao dich do;

- Doanh thu dupe xic dinh twang d6i chic chan

C6 Sc, lqa nhuan duqc chia duqc ghi nhan khi tang Cling ty duoc quyen nhan c6 tot hoc duqc quyin nhOn lqi nhuan sir vies g6p v6n

C6 phieu throng hay c6 Sc tra bang c6 phieu: Khong ghi nhan khoan thu nhap khi quyin duqc nhan cO phieu darting hay cu Sc bang c6 phieu duqc xac lap, s6 luring c6 phieu throng hay c6 nic bang c6 phieu nhan duqc thuyit minh ten Bac, ao tai chinh hop nhit co lien quan

2.21 ac khan giam trir doanh thu

Cac khoan giam trir doanh thu ban hang cung cap dich vu obit sinh trong ky giant: Chi& khan throng mai, giam gia hang ban va hang ban hi tra lai

Cac khoan chi& khau throng mai, giam gia hang ban, hang ban bi tra 1$ phat sinh tang ky tieu thp san pham, hang h6a dich vlt duce dieu chinh glair doanh thu caa ky pilot sinh Tnrbng hop san phim, hang hoa, dich vu di tieu thy tit ac ky Mitre, din ky sau mei phat sinh cac khan giant trtr doanh thu thi duck ghi giam doanh thu theo nguyen lac: nett phat shill mak thbi diem phat hanh Bio coo tai chinh hqp Mit thl ghi giam doanh thu trent Bac

ao tai chinh hqp nhit cila k9 lap blo cgo (lit Innen), va nett phtit sinh sau tiled diem phat hanh Bao cao tai chinh hop nhit thi ghi giam doanh thu dot Icy phat shit (1(9 sau)

2.22 G14 von hang bin

Gil vin hang ban trong ky duqc ghi nhtin pha hop vtri doanh thu phat sinh trong ky va dam Wm roan thti nguyen tic than trong ac trotting hop hao but vet nr hang he* vom dinh mac, chi phi vim dinh mac bInh (hoeing, hang

kip then vio gift von hang ban tong nam

2.23 CM phi tai chinh

Cac khoin chi phi duqc ghi nhan vao chi phi tai chinh gem:

•

Chi phi hoac cac khoan 16 lien quan din cac haat d((ng din total chinh;

•

Chi phi di vay von;

Cac khoan 18 do thanh 19, chuyen nlocmg ch(mg khoin nen hp., chi phi giao did( ban chUng khoin;

Du phong &am gia cluing khan kinh doanh, du phong ton that du tu vao don Ai khic, khan i8 phik sinh khi ban ngoai if, th ty gal h6i dolt

Cac khan ten duqc ghi nhan theo tong s6 phit sinh tong ky khan; lit tsar vOl doanh thu boat deng tai chink

TONG CONG TY THEP VIET NAM - CTCP cdo tai MO hap nhit

SS 91 Lang Ha quail Ding Da, thanh ph6 Ha Ned Cho k9 kis roan guy' II nam 2016

224 Thud thu nhep daunt' nghitp

a) TM san time thu nhdp hoan lai va Thud thu nhip hoan lai phai tra

Tai sin thud thu nhep Ivan Iai dime xac djnh Mut ten tang chenh lech tam then duce khAu in} va gia trj ducic

khiu tnlr chuyen sang kt sau trig clic khotin 18 link thug va uu Q8i thug chua sir dung Thug thu nhAp holn 141 phai

try duqc xac dinh chra nen clic Icholut chenh'Itch tam then chiu thud

Tai san thug TNDN hoiln Iai va Thud thu nhip hoan 1M OM tra dim° xac djnh theo thug suit thug TNDN hien hank (hodc thug suit du Unit thay d6i trong trong lai niu viec holm nhep tai san thud thu nhdp hoiln lai hoec (hue thu nhep hoatt 1a1 phai Ira am tong thin gian thud suit mai c6 hien lye), dua tren cac mac thud suit va ludt thug c6 hieu luc Va0 ugly 'tit thtic kY ki tan

b) Chi phi thug TNDN hien hanh va Chi phi thug TNDN hob tai

Chi phi thud TNDN hien hanh duqc xac dinh tren ca sb thu nhep chiu thud Kong Icy va thud suit thug TNDN trong k9 Ice tofin hien hanh

Chi phi thud TNDN hottn lai duqc xac djnh yen ca sir so chenh lech tom then duqc khiu Ut, so chenh lech tam then chit' thud va thud suit thud TNDN

3

KhOng bir trU chi phi thud 'MON hiC'n hank van chi phf thud TNDN hoan lai

TIEN VA CAC KHOAN THONG DUGNG TIEN

30/06/2016 01/01/2016

1.613.983.298.625 1.533.373.476.796

4 CAC KHOAN DAU TAI CHINH

a) Diu to nim gi>r din ngity dao ban

- Tien gfri 06 ky

han

120.308.388.114 120.308.388.114 86.734.595.022 86.734.595.022

1.642.323.897 91.077.218 42.573.627 264.719.592 37.289.587 4.557.070.913 17.705.473.593 47.063.752.241

4.418.797.865 783.362.824 158.600.206 268.882.754 11.222.508 1.528.983.620 3.856.033.449 (23.909.264.389) 43.630.315.991 (23.909.264.389)

TONG LONG TY THEP %/1$T NAM - CTCP

So 91 Lang Ha, qu$n Doug Da, thanh oho Hi Nei

No el° tit chfnh hqp obit Cho IcY ka toan quY 11 nam 2016

5 PHAI THU CCJA KHACH HANG

30/06/2016 01/01/2016

- Cac Ichoim phiti thu khach hang !chic 1.599.658.817.816 1.426.741.092.900

1599.658.817.816 1.426.741.092.900 b) Phil thu east khach hang pit loci theo hart thanh Win

- Cite khoin phai thu khach hang ngan han 1.599.653.817.816 1.426.741.092.900

Phil thu ye c6 tire

va lqi nhuan duqc

chia

Phil thu va lai din

gin, din cho vay

Phil thu ngutoi lao

Phil thu v6 bao

hiem thin nghiep

Tam img

K3e, circa, ky qu9

Phil thu ve Iii

cham wi ang ty

CP Thep Tim La

Thing Nhit

Phil thu cac khoin

thanh town hb (i)

Phil thu tian twin

VND 5.016.087.859 15.166.271.858

112.180.489.966 (26.000.000.000) 114.680.489.966

6.492.310.000 6.492.310.000

TONG CONG TY THEP VIET NAM - CTCP Bao cao tai chink hop nhet

Phil thu khgc (tiep theo)

Phil thu Cling ty 2.552.550.000 (2.552.550.000) 2.552.550.000 (2.552.550.000)

TNHH Xay dung

vi Throng mai

(BMC) tien dat coo

thus chit

vv cho thus kho,

tien then, phi quasi

Iy

khitu thuong mai

duqc huemg

hang qui ban quy

with nhiem cho

nhan vien ban hang

ph6ng mat loing du

an kho Hoa Phuerc

Phai thu khac 28.603.120.769 (1.675.437.851) 5.557.773.522 (3.595.332.877)

296.221.933.937 (54.137.252.240) 212.231.895.142 _S3.564.837.2661 b) Dal 11.11

Gia tri c6 the

TONG LONG TY THEP V1tT NAM - CTCP NO cam tai chink hap nat

10 TAI SAN DO DANC DAI HA, N

Xay thing co ban der dang