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Trang 1TONG CONG TY THEP VIET NAM - CTCP
BAO cAo TAI CHINH LONG TY ln
Cho kj, hoat dOng th 01/01/2015 den 31/03/2015
Ha N0i, thang 05 nam 2015
Trang 2TONG CONG TY THEP VICT NAM - CTCP BAO CAO TAI CHINH
s6 91 Lang Ha, qu'an Ding Da, thanh phi Ha NOi Cho kSt hoat dOng tir 01/01/2015 den 31/03/2015
MIJC L1,JC
NOI DUNG
BANG CAN DOI Kt TOAN
BAO CAO KET QUA HOAT DONG KINH DOANH
BAO CAO LLTU CHUYEN TIEN TE
THUYET MINH BAO CAO TAI CHINH
Trang 3TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CHiNH
S6' 91 Lang Ha, quan D6ng Da, thank ph6 Ha Ni6 Cho kj, hoot (long tir 01/01/2015 den 31/03/2015
BANG CAN DOI ICE TOAN
Tai ngay 31 thong 03 nom 2015
ivrAu SOB 0I-DN Dan vi VND 01/01/2015
A TAI SAN NGAN HAN 100 1.732.848.899.942 3.562.630.744.244
I Tien va cac khoin twang &rang tien 110 4 120.889.322.185 851.566.763.991
695.215.957.178
II Cac khoin (du to tai chinh ngin han 120 5 86.822.187.319 250.096.748.600
Du phong gain gia chirng khoan kinh
III Cfic khoin phii thu ngin han 130 1.464.976.882.447 995.352.628.693
7 Thy phong phai thu ngan han kho doi 139 (17.815.444.686) (26.560.391.914)
2 Dir phong giam gia hang tan kho 149 (3.348.684.038) (44.699.681.647)
V Tai sin ngin han khac 150 58.584.257.494 203.184.170.987
3 Thue va cac khoan phai thu Nha ntrac 153 9 10.053.172.053 10.709.737.874
B TAI SAN DA' HAN 200 8.029.659.219.071 9.270.627.415.818
II Tai sin ce dinh 220 850.277.120.866 3.211.471.351.625
1 Tai sin co dinh hau hinh 221 11 94.925.239.472 2.451.693.727.534
- Gia tri hao mon luji ke 223 (149.750.929.706) (3.112.701.829.943)
- Gia tri hao mon lull ki 229 (6.896.787.764) (10.324.011.556)
2 Chi phi xay dirng co ban d6 dang 242 13 3.049.052.542 4.338.895.048
IV Diu to tai chinh dai han 250 7.059.938.531.554 5.720.096.550.019
1 DAu to vao cong ty con 251 14 2.878.310.811.053 2.792.013.678.500
2 DAu to vao cong ty lien ket, lien doanh 252 15 4.588.011.068.516 3.334.466.219.534
3 DAu to khac vao cong cu von 253 16 550.000.000 550.000.000
4 Du phong dAu to tai chinh dai han 254 (406.933.348.015) (406.933.348.015)
V TM sin dai han khfic 260 116.394.514.109 334.720.619.126
1 Chi phi tra truoc dai han 261 17 114.929.017.458 333.255.122.475
TONG CONG TAI SAN 270 9.762.508.119.013 12.833.258.160.062
2
Trang 4Nguyen Duy Dung Nguyen Thi Chau
Ha N0i, ngay 15 thing 05 ?lam 2015
g tem Xuan Da Tong Giam doe
SO 91 Lang Ha, quan DongDa, thanh pito Ha NOi Cho kY hoat dOng tU 01/01/2015 an 31/03/2015
•
BANG CAN DOUCE
Tai ngity 31 thong
1 Vay va nq thue tai chinh ngan han 311 18 2.286.274.784.631 4.369.954.011.001
2 Phai tra ngtrOi ban ngan hart 312 89.291.041.771 1.044.450.038.591
4 Tha va cac khoan phai nOp Nha nu& 314 19 1.691.462.355 3.722.837.818
7 Vay va no thue tai chinh clai han 337 23 7.225.271.800 7.235.271.800
11 1 cri nhuan sau thue chua phan phOi 421 (674.491.521.333) (726.273.857.099)
- LNST chi= phan phoi lily ke din cuoi IcS)
- LNST chua phan phoi kj, nay 421b 36.296.110.934 84.294.351.400
Trang 5TONG CONG TY THEP VrgT NAM - CTCP
S6 91 Lang Ha, qu4n Dong Da, thanh pho Ha NI5i
BAO CAO TAI CIHNH
Cho IcS, hat eking ttY 01/01/2015 an 31/03/2015
BAO CAO KET QUA HOAT BONG KINH DOANH
Cho kj) hog!' cl'Ong ti:ngery 01/01/2015 din nge!ry 31/03/2015
Ma Thuyet
1 Doanh thu ban hang va cung cap dich vu 01 25
3 Doanh thu thuin ve ban hang
va cung cap dich vu
10 25
5 Lqi nhuan gOp ve ban hang va cung cap
dich vu
20
6 Doanh thu hoat dpng tai chInh 21 27
9 Chi phi quan 15/ doanh nghip 25 29
10 Lqi nhu4n thuAn tir host dOng kinh doanh 30
14 'Ding igti nhuin ki toin trulfrc thui 50
17 Lqi nhuin sau thu TNDN 60
18 Lai co bin tan co phi'eu 70 28
MAU SO B 02-DN
Don vi tinh: VND
Tir 01/01/2015 TV 01/01/2014 dgn 31/03/2015 den 31/03/2014
15.128.804.404
18.834.70.076
36.960.059.566
75.045.453 738.994.085
(663.948.632) 36.296.110.934 36.296.110.934
10.347.650.779 70.340.774.136
54 080 496 634
14.786.074.476 33.923.411.500
(13.038.697.008)
4.130.760.012 540.287.192
3.590.472.820 (9.448.224.188) (9.448.224.188)
(13,94)
CONG Tv THEP VIET CTCP
OA 1v
g iem Xuan Da Tong Giam deic
Nguyen Duy Ming Nguyen Thi Chau
Ha N¢i, ngay 15 thang 05 flan: 2015
4
Trang 6TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CH:NH
SO 91 Lang Ha, quail D6ng Da, thanh ph•O Ha N'Oi Cho ky hoot dOng tU 01/01/2015 den 31/03/2015
BAO cA0 LUU CHUYEN TIEN TE (Theo pluming phap gian pep)
Cho 1g) hoot ciOng ta ngay 01/01/2015 den ngay 31/03/2015
Nguyen Duy Dung Nguyen Thi Chau
Ngtriei lap KT Kt tofin tru&ng
Ha 1■1,5i, ngay 15 awing 05 nam 2015
CHI TIED
I Luu chuyen tien ter hoot Ong kinh doanh
1 Lcri nhuan trtr&c thus
2 Dieu chinh cho cac khofin
Khau hao TSCD
Cac khoan du phang
Lai/ to tir hog Ong d&u tu
Chi phi lai vay
3 Lqi nhuan ter hoot Ong kinh doanh trtro.c
thay di von Itru Ong
(Tang)/Giam cac khoan phai thu
(Tang)/Giam hang ton kho
Tang/(Giam) cac khoan phai tra (kong Ice Lai vay
phai tra, thud TNDN phai rthp)
(Tang)/Giam chi phi tra trtrac
Tian Lai vay a tra
Tien thu khac tt7 hog Ong kinh doanh
Tien chi Ichic cho hog Ong kinh doanh
Luu chuyin tien thuAn tir hoot Ong kinh
II Luu chuyen tien tir hoot Ong du to
Tien chi a mua sem, xay dung TSCD va cac tai
2 Tien thu tir thanh 1Y, nhuong ban TSCD va cac
tai san dai han khac
3 Tien chi cho vay, mua cac cong cu ng dm don vi
khac
4 Tien thu h6i cho vay, ban lai cac cong cu no dm
don vi khac
5 Tien chi du to gop v6n vao don vi khac
6 Tian thu h6i dau to g6p v6n vao don vi khac
7 Tian thu lai cho vay, c6 trc va lqi nhuan duqc
chia
Luu chuyin flan thuAn tu hoot Ong du to
III Luu chuyen tien tir hoot dOng tai chinh
3 Tian vay ngL han, dai han nhan dtrqc
4 Tian chi tra nq g6c vay
6 C6 tirc, Iii nhuan da tra cho chit set hitu
Luu chuyin tien thutm ta hoot d(ing tai chinh
Luu chuyin tien thuAn trong ky
TiEn va tuteng dun'ng tien du ky
Tien va twang &tun cuOi ky
102.165.363.066
30 314.727.934.717 1.138.443.174.949 (1.663.686.913.532)
(124.800.000) 24.504.849.086 20.680.197.640 14.459.466.435 2.540.993.423.405 (3.940.154.517.109) (1.399.161.093.704) (100.070.047.497) 657.228.750.206 557.158.702.709
Trang 7TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CHINH
S6 91 Lang Ha, quan DOng Da, thanh pito Ha Ni Cho ky hoat thing tit' 01/01/2015 den 31/03/2015
Cdc Thuyb minh nay is bo phdrz hop thanh va can drew cloc et *jrig thoi veri Bdo cao Uzi chinh kern theo
1 DAC DIEM HOAT BONG CUA DOANH NGHIEP
1.1 Hinh thth so' ha.0 von
T6ng Cong ty Thep Viet Nam - CTCP la Cong ty c6 phan duqc thanh lap theo Quyet dinh so
552/QD-TTg ngay 18/04/2011 dm Thu Tu6ng Chinh Phu ye viec phe duyet phucmg an co phAn hoa Cong ty mg -
T6ng Cong ty Thep Viet Nam TOng c8ng ty Thep Viet Nam - CTCP chinh thirc hog Ong theo m6 hinh
Cong ty c6 'tari ke" ttr‘ ngay 01/10/2011
Tong Cong ty hoat dOng theo Giay chimg nhan dAng ky doanh nghiep Cong ty CO phan s6 0100100047
ngay 29/09/2011 do Phtmg clang ky kinh doanh thuOc Sa Ke hoach va Dau ttr Thanh phO Ha NOi cap
Trp s6 chinh cua TOng COng ty dat tai s6 91 Lang Ha, quan Dong Da, thanh ph6 Ha NOi
Von dieu le cita Tong Cong ty la 6.780.000.000.000 &Ong
Tiing Cong ty co cac do'n vi trig thui)c sau:
Ten dun vi
VAn phong Trp so chinh
Van phOng Dai dien
Trung tam hip tac lao ging vai
ntr6c ngoai
Cong ty Ttr van Thiel ke Luyen kim
Khach san Phuang Nam
Dia chi
Ha NOi
HO Chi Minh
Ha NOi
Hoat dorm kinh doanh chinh
Quan ly va kinh doanh the!) Quan ljt va kinh doanh thep Xuat khau lao Ong
HO Chi Minh
BA Ilia, Viing Tau
Tu van thiet ke Kinh doanh khach san, du lich
1.2 Nganh nghe kinh doanh va hoat ding chinh
Theo Giay chimg nhan clang ky doanh nghiep Cong ty co phan s6 0100100047 ngay 29/09/2011 do
Phong clang 14/ kinh doanh thuOc S6 Ke hoach va Dau to Thanh ph6 Ha NOi cap, nganh, nghe kinh doanh
dm Tong Cong ty la:
San xuat sit, thdp, gang Chi tiAt: San xuat thep va cac kim loai khac va cac san pham thdp sau can;
san xuat san pham chiu lira;
Quang cao;
Giao chic nghe nghiep: Dao tao va dao tao nghe cho san xuat tiler) va san xuat vat lieu xay dung
(Doanh nghiep chi hoat &Ong sau khi duqc co quan Nha mac c6 than' quyen cho phep);
Nha hang va scac dich vu An Wing phpc vu luu Ong Chi tiet: Nha hang, quan An, hang An uifing
(khong bao gem kinh doanh quan bar, phong hat karaoke, vu tnrong);
Xay dung Ong trinh ky thuat clan dung khac; chart bi mat bang; lap dat he thong dien; lap dat he
thong xay dung khac;
Dieu hanh tua du lich: L0 hanh nOi dia, 10 hanh qu6c tA;
Hoat ding xay dung chuyen dung khac;
Tai the phe lieu; khai that quang sat;
Khai khoang khac chtra,duqc phan vao dau: that than m6 va cac nguyen lieu trq dung dimg
cho cong nghiep san xuat thep;
Ban bu6n chuyen doanh khac chua dtrqc phan vao dau: Ban buOn phe lieu kim loai: cao su, xang,
dau, miY, ga va cac loai vat to phu timg, thiet bi phpc vu cho san xuat thdp, xay dung, giao thong,
co khi va cac nganh cOng nghiep khac;
Kinh doanh bat Ong san, quyen sir dung dat thuOc chit sa hint, chi' sir dung hoac di thue;
Kho bai va Itru gitI hang h6a: Kinh doanh khai tilde cang va dich vu giao nhL, kho bai, nha xuOng
(kitting bao g6m kinh doanh bat dOng san);
Dich vu h8 trq lien quan den quang bd va to chirc tua du lich;
6
Trang 8TONG CONG TY THEP VIET NAM - CTCP BAO cAo TAI CHINH
S6 91 Lang Ha, quan DOng Da, thanh phO Ha Nei Cho kj, hoat Ong tir 01/01/2015 den 31/03/2015
Cac Thuyit minh nay la by phan hop thanh va can &roc dot clang thud voi Bao cao tai chinh kem theo
Dich vu luu tni ngin ngay Chi tik: Khach san, biet tilt; du lich (resort); PhOng hoc can hi) khach san; Nha khdch (khong bao g6m kinh doanh quan bar, phOng hat karaoke, vu truOng);
Sdn xuAt vat lieu xay dung tir dAt set; san xuAt xi mang, voi va thach cao;
San xuAt h6a chAt co ban: San xuAt, kinh doanh khi oxy, nitcr, aragon (Ice ca dang 'Ong);
Dai ljidu lich;
Cung Ung va quart ngu6n lao Ong Chi tie: Xuat 1(11511 lao dOng;
Hoat dOna ho dich vu tai chinh chtra &roc phan vao dau: Hoat Ong tir van dau tu (khong bao
gom tu van phap luat, tai chinh, ke toan, kim toan, thue va chimg Ichodn);
Hoat dOng cua cdc co kr the thao;
Xay dtmg nha cat loai; phd da; lap dat he thOng cap, thodt nuerc, 16 streri va dieu hoa khong khi; San xuat be tong va cdc san pham tir xi mang va thach cao; San xuAt cdc cau kien kim loai;
Ban bit& nhien lieu ran, long, khi va cat san pham lien quan: than cid, than cili, than c6c, go nhien lieu, naphtha; dAu ma, dau tho, diesel nhien lieu, xang, dau nhien lieu, &Au dot 'tong, dau hoa; khi dau m6, khi butan va proban da h6a long; dau ma nh6n, xang dau da tinh che;
Hoat &Ong dm cat tau lac V) the thao; hoat dOng the thao khdc;
Dai 15f; Dich vu logistic;
Xay dung tong trinh duZmg sat, direrrig bO; xay dung cong trinh tong ich; hoan thien tong trinh xay dung;
Ren, dap, ep va can kim loai; luyen bOt kim loai; Ban buon vat lieu, thiet bi lap dat khdc trong xay dung;
San xuAt may luyen kim;
Ban buon kim loai va qudng kim loai: ban buon quang sat va kim loai mau; ban buon sat the') va kim loaf mau b clang nguyen sinh; ban buon ban, thanh pham bang sat, thep va kim loai mau; Thiel ke, tu van thiet ke cat cong trinh san xuAt thep, cdc tong trinh tong nghiep va dan dung; Kinh doanh cdc nguyen nhien lieu, nhieu lieu can thep, phe lieu kim loai;
XuAt khau cat mat hang C8ng ty kinh doanh
2 CO So LAP BAO cAo TAI CHINH VA KY KE TOAN
2.1 Ky lie tan
Nam tai chinh cua TOng Cong ty bat dau tir ngay 01 thang 01 va ket thUc vao ngay 31 thAng 12 nam duang lich
2.2 Chan nwc va Che di) Ke toan ap dnng
Cher do a tocin ap dung
T8ng C8ng ty ap dung Che dO Ke town doanh nghiep ban hanh theo thong tu 200/2014/TT-BIC ngay 20/12/2014 dm BO tai chinh huerng dan che dO ke town doanh nghiep
Tuyen bej vi viec tuan this Chucin nnic ki toan va Chi dO ki wan
Tong Cong ty da di) dung cat ChuAn muc ke toan Viet Nam va cdc van ban htrerng dAn Chuan mut do Nha nuac da ban hanh Cat bdo cao tai chinh duot lap va trinh bay theo dung moi quy dinh cua timg chuan mut, thong tu furemg dAn thuc hien chuA.n mut va Che dO ke town hien hanh dang ap dung
Hinh rink ki wan ap dung
C6ng ty Mg va cat don vi thanh vien cua TOng Cong ty Thep Viet Nam tu lua chQn hinh thirc so ke toan phit hop yeti boat ding kinh doanh cua tfrng don vi
3 TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day ld cat chinh sach ke toan chit y'&1 &rot TOng Cong ty sir dung trong viec lap Bac) cao tai chinh rieng nay:
Trang 9TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CHINH s6 91 Lang Ha, quan D6ng Da, thanh pho Ha N6i Cho ky hoat d6ng tir 01/01/2015 den 31/03/2015
Cac Thuyit mink nay la ba phan hop thanh va can throe clqc clang thai vori Bcio cao tai chinh kern theo
Ulm tinh ke toan
Viec lap Bag cao tai chinh tuan,thil theo cac Chun mire K6 toan Viet Nam, Che d6 K6 toan Viet Nam va cac quy djnh hien hanh khac ve ke toan tai Viet Nam yeu cau Ban Giam d6c phai c6 nhung u6c tinh va gia dinh anh huang den so lieu bao cao ye cong Kt, tai san va viec trinh bay cac khoan ding nq va tai san tiem tang tai ngay lap Bao cao tai chinh cling nhu cac s6 lieu bao cao ye doanh thu va chi phi trong su6t nam tai chinh (kS, hoat d6ng) Ket qua hog dOng kinh doanh thuc to c6 the khac vai cac tr6c tinh, gia dinh dat ra
COng cy tai chinh
Ghi nhan ban dciu
Tai san tai chinh
Tai san tai chinh cua T6ng Cong ty bao gom tien va cac khoan Wang duong tien, cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, cac khoan dau to ngan han va dai han Tai th6i diem ghi nhan ban dau, tai san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan trirc tiep den viec mua, Oat hanh tai san tai chinh d6
Ng phai tra tai chinh
Ng phai tra tai chinh cua Ding Cong ty bao gem cac khoan vay, cac khoan phai tra ngtrai ban va phai tra khac, chi phi phai tra Tai th6i diem ghi nhan lan dau, cac khoan nq phai tra tai chinh dugc xac djnh theo gia phat hanh cong cac chi phi phat sinh lien quan true tiep den viec phat hanh nq phai Ira tai chinh do
Gia trj sau ghi nhan ban dciu
Hien tai chua co cac quy dinh ve ddnh gia lai cong cy tai chinh sau ghi nhan ban dau
Tien va cac khoin twang duong hen
Tien va cac khoan wen duong den bao gem tien mat tai guy, tien girl ngan hang, cac khoan dau to ngan han c6 th6i gian dao han khong qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen d6i de clang thanh cac lugng tien xac dinh va kh6ng c6 nhieu rai ro trong chuyen doi thanh tien
Cac khoan phai thu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gid tri ghi se cac khoan phai thu khdch hang va phai thu khac sau khi trir di cac khoan du phOng dugc lap cho cac khoan nq phai thu kh6 doi
Dy phong nq phai thu khe doi dugc trich lap cho timg khoan phai thu khe dei can cu vao tu6i nq qua han cua cac khoan nq hoac du kien mire tem that c6 the xay ra
Hang ten kho
Hang ton kho dugc tinh theo gia g6c Tnrgng hop gia tri thuan c6 the thuc hien dugc thap hem gia gOc thi hang ton kho dugc tinh theo gia tri thuan c6 the thtrc hien dugc Gia goc hang ton kho bao gom chi phi mua, chi phi the bien va cac chi phi lien quan true tiep khac phat sinh de c6 dugc hang ton kho 6 dia diem va tang thai hien tai
Gid tri hang ten kho dugc xac dinh theo phuong phap dich danh dei vai cac loai hang h6a mua vao a ban theo 16 va phuong phap binh quan gia quyen doi vai nhimg loai hang tem kho khdc
Hang ten kho dugc hach toan theo phuong phdp ke khai thugng xuyen
Phuang phap xac dinh gia tri san pham de( dang: chi phi san xuat kinh doanh d6 dang dugc tap hop theo chi phi phat sinh thuc to cho timg loai san pham chua hoan thanh
8
Trang 10TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CHINH
S6 91 Lang Ha, quan D6ng Da, thanh ph6 HA NOi Cho IcS, boat d6ng tir 01/01/2015 den 31/03/2015
Cdc Thuyit minh nay la bo phan h9p thanh va can dugc doc dtjng then voi Bao cao tai chinh kern theo
Du phong giam gid hang ton kho dugc lap vao thai diem cuoi nam la s6 chenh Lech giaa gia g6c cita hang ton kho lan hcrn gia tri thuan c6 the flux hien dugc
Tai san co djnh va khAu hao
Tai san c'6 djnh halt hinh, tai san c6 djnh vo hinh &roc ghi nhan theo gid g6c Trong qua trinh sir dung, tai san co dinh hitu hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gia, hao man luy ke va gia trj can lai
Tai san c6 djnh thue tai chinh &roc ghi nhan nguyen gia theo gid trj hop ljf hoac gia trj hien tai ctia khoan thanh toan tien thue toi thieu (khong bao gorn thue GTGT) va cac chi phi truc tiep phat sinh ban dill lien quan den TSCD thue tai chinh Trong qud trinh sir dung, tai san co djnh thue tai chinh dugc ghi nhan theo nguyen gid, hao mon luy ke va gid trj can lai
IthAu hao dirge trich theo phuong phap duang thing Thai gian khau hao &roc uac tinh nhir sau:
Mirc khau hao (Nam)
Tang Cong ty da thuc hien thay d6i chinh sach ke toan dOi vii tai san c6 dinh va khAu hao TSCD theo huang din tai Thong to so 45/2013/TT-BTC ngay 25/4/2013 cita BOTai chinh hiking dart the d6 quan sir dung va trich khau hao TSCD, cu the nhtr sau: Nguyen gia tai thieu cita tai san c6 djnh tang dr 10 trieu (long len 30 trieu (long Doi vii nhimg tai san co djnh truck day khong tit& man dieu kien nay thi gid trj con lai dugc (lieu chinh sang Chi phi tra truac dai han NIA phan 1)6 vao chi phi san xuet kinh doanh trong thai han 3 nam
TSCD thue tai chinh &roc trich khau hao nhtr TSCD ctia Cong ty D6i vii TSCD thue tai chinh khong chic chin se &roc mua lai thI se dugc tinh trich khAu hao theo thai han thue khi thai han thue ngan han thai gian sir dung hire ich
BAt dOng san dAu ttr
Bat dOng san dau to dugc hi nhan theo gia goc Trong qua trinh nim chi tang gia, hoac cho thue hoat dOng, bat d6ng san dau to dugc ghi nhan theo nguyen gia., hao man luy ke va gia trj con lai Bat d6ng san dau to dugc trich khau hao theo phucmg phap &tang than vii thai gian khau hao dugc frac tinh ninr sau:
Cac khofin du to dai han khac
Cac khoan dlu to tai chinh tai thai diem bdo cao, neu:
Ky phieu, tin phieu kho bac, tien giri ngan hang c6 thai han thu hei hoac dao han khong qua 3 thing ke tir ngay mua khoan du to d6 dugc coi là "ttrang ducmg tien";
C6 thai han thu h6i von chrai 1 nam hoac trong 1 chu ky kinh doanh dugc phan loai là tai san ngin han;
CO thai han thu hei von tren 1 nam hoac hon 1 chu ky kinh doanh dirge phan loaf IA tai san dai han;
Trang 11TONG CONG TY THEP VITT NAM - CTCP BAO CAO TAI CHINH
S6 91 Lang Ha, quan DOng Da, thanh phO Ha NOi Cho ky hoat Ong lir 01/01/2015 den 31/03/2015
Cac Thuyb minh nay la b(r phan hqp thanh va can dugc doc Bong thai vdi Bcio cao tai chinh kern theo
Du phong giam gid dau ttr dugc lap vao th6i diem cuOi ky la s6 chenh Zech gift gia g6c cua cac khoan dau to dugc hach toan tren so ke toan Ian hcm gia tri thi trutrng hoac gia tri hop ly cua cluing tai thai diem lap du phong
DOi vol cac khoan dAu to chimg khoan: neu chimg khoan da dugc niem yet thi gia tri thi truong duos tinh theo gia giao dich binh quan tai ngay trich lap du phong ten S6 Giao dich Chang khoan
Ha NOi (HNX) hoac gia dang dra tai ngay trich lap du phong ten S6 Giao dich Ching khoan Thanh phO H6 Chi Minh (HOSE); neu chirng khoan chua dugc niem yet tren thi truting chimg khoan thi gia tri thi trutng &roc xac dinh theo gid giao dich binh quan ten thi tnr?mg giao dich cua cac tong ty dai chung chua niem yet (UPCom) tai ngay lap du phong hoac gia trung birth tren co sal' gia giao dich dugc cung cap tOi thieu bai ba cong ty chimg khoan tai th6i diem lap du phong TruCmg hop khong the xac dinh &rot gia thi tru6ng cua chimf khoan thi Cong ty Wing trich lap
du phong giam gia chung khoan DOi vei chirng khoan niem yet bi htly giao dich, ngUng giao dich
ke tir ngay giao dich thin sau tra di thi gia tri thi trayng la gia tri so sach tai ngay lap bang can deli ke,toan gars nhat
Doi vii cac khoan dau to dai han vao to chine kinh to khdc: mirc trich lap du pheng dugc xac dinh dua vao bao cao tai chinh cua to chirc kinh to khac
Chi phi di vay
Chi phi di vay dugc &hi nhan vao chi phi san xuAt, kinh doanh trong ky khi phat sinh, frit chi phi di vay lien quan truc tiep den viec dau to xay,clung hoac san xuat tai san da dang dugc tinh vao gia tri cita tai san dO (dugc von hoa) khi c6 cac dieu kin quy dinh trong Chuan muc Ke toan Viet Nam s6 16 "Chi
phi di vay"
Chi phi di vay lien quan trtrc tiep den viec dau tir xay dung hoac san xuAt tai san da dang can c6 thtri gian
da dal (tren 12 thing) de c6 the dua vao sir dung theo mocdich dinh tru6c hoac ban thi dugc tinh vao gia tri cua tai san d6 (dugc von hoa), bao gom cac khoan tai tien vay, phan 136 cac khoan chiet khau hoac phi tri khi phat hanh trai phieu, cac khoan chi phi phi phat sinh lien quan t6i qua trInh lam thu tic vay Chi phi tra trtrafm
Cac chi phi tra truck chi lien quan den chi phi san xuAt kinh doanh ctia met nam tai chinh hoac met chu
ky kinh doanh dugc ghi nhin la chi phi tra trtrac ngan han va dugc tinh vao chi phi san xuAt kinh doanh trong nam tai chinh
Cac chi phi da Oat sinh trong tai chinh nhung lien quan den k'et qua host Ong san xuAt kinh doanh cua nhieu nien de ke toan &cot hach toan vao chi phi tra dai han de phan be clan vao ket qua hog Ong kinh doanh trong cac nien de ke toan sau
Viec tinh va phan be chi phi tra tuft dai han vao chi phi san xuAt kinh doanh timg ky hach toan dugc can cu vao tinh chat, mirc de tong 14 chi phi de ch9n phuong phap va tieu thirc phan bo h9p 1Y Chi phi tra tnrac dugc phan be din vao chi phi san xuAt kinh doanh theo phuang phap duemg thing
Gia tri vi tri dia lY cita cac 10 dit dugc xac dinh theo Bien ban xac dinh gia tri doanh nshiep va dugc Be Cong thuong phe duyet theo Quyet dinh 3468/QD-BTC ngay 29 !hang 06 nam 2010 Tong Ong ty khong thtrc hien phan b6 gia tri lgi the NI tri dia ly khi co phin hea de bit trir din tien thue dat phat sinh theo Nghi dinh 189/2013/ND-CP ngay 20 thing 11 nam 2013 (xem Thuyet minh so 17)
Gia tri thuong hieu phan anh gia tri thuong hieu Oat sinh khi xac dinh gia tri doanh nghiep de co phan h6a cita Tong Cong ty Gia tri thuong hieu dugc phan be vao chi phi san xuAt kinh doanh trong thai gian
10 nam ke tir ngay Tong Cong ty chinh thirc chuyen thanh ding ty co
Chi phi phii tra
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Trang 12TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CHINH
S6 91 Lang Ha, quan Deng Da, thanh ph6 Ha Nei Cho ky hoat deng dr 01/01/2015 den 31/03/2015
Cac Thuyat minh nay 6"0 ph& hop thanh va can dugc eloc dong then yeti Bar, ccio tar chinh kern theo
Cac khoan chi phi thuc to chua phat sinh nhung duqc trich nuac vao chi phi san xuat, kinh doanh trong
ky a dam bao khi chi phi phat sinh thgc kung gay (let bien cho chi phi san xuat kinh doanh tren ca sa dam bao nguyen tac phu hqp gift doanh thu va chi phi Khi cac chi phi d6 phat sixth, nen c6 chenh lech
so da trich, ko toan tien hanh ghi be sung hoac ghi giam chi phi tircmg Ung vai phan chenh lech
Von chit sa hiru
Von dau to cua cha so hau dugc ghi than theo s6 von thgc g6p cua cha s6 tau
Thang du von co phan dugc ghi nhan theo se chenh lech lan hcm/hoac nho han giUa gia thgc to phat hanh
va menh gia co phieu khi Oat hanh co phieu lan dau, Oat hanh be sung hoac tai Oat hanh co phieu quy Chi phi nye tiep lien guan den viec phat hanh be sung co phieu hoac tai phat hanh co phieu quy dugc ghi gign Thang du von c6 phan
Lqi nhuan sau thue chua phan phei la s6 lqi nhuan tir cac hog deng cua doanh nghiep sau khi trir (-) cac khoan dieu chinh do Ai, clking hoi to thay doi chinh such ke toan va dieu chinh hei to sai s6t trong you caa cac num tru6c Lqi nhuan sau thue chira phan phOi c6 the duct chia cho cac nha dau to dua tren ty le gOp von sau khi dugc Hei &Mg quan tri phe duyet va sau khi da trich lap cac quy dg pheng theo Dieu le °Ong
ty va cac quy dinh cua phap lug Viet Nam
CO tiro phai tra cho cac co (long duqc ghi nhan la khoan phai tra trong Bang Can doi ke toan cua C6ng ty sau khi c6 thong bao chia c6 tut cna Hei deng Quin tri TOng Cling ty
Cac nghiep vu bang ngoai tO
Cac nghiep vu phat sinh bang cac don vi tien to khac vOi don vi tien to ice toan cua Cong ty (VND) dugc hach toan then ty gia giao dich vao ngay phat sinh nghiep vv ngay ket thac ky ke toan, cac khoan muc tien (tien mat, den giri, tien dang chuyen, ng phai thu, ng phai tra khong bao gem cac khoan Ngutri mua tin trtrOc va Ong tnrac cho ngoai ban, Doanh thu nhan trtrac) co gee ngoai to dugc danh gid lai theo ty gia mua vao caa ngan hang thuang mai nai Cong ty ma tai khoan ding be tai then diem lap Bao cao tai chinh Tat ca cac khoan chenh lech ty gia thgc phat sinh trong ky va chenh lech do danh gia lai s6 du cac khoan mpc tien to c6 e6c ngoai to cu6i ky dirge hach toan vao ket qua hog Ong kinh doanh cua ky ke toan
Ghi nhan doanh thu
Doanh thu ban hang
Doanh thu ban hang dugc ghi than khi der% thtri th6a man cac dieu kien sau:
Phan lOn rai ro va lgi ich gan lien vai quyen se' hau san pham hoac hang hoa a duqc chuyen giao cho ngultd mua;
C6ng ty Wong con nim gift quyen quan ly hang hea nhu ngtrari sa hau hang boa hoac guy& kiem soat hang Ma;
Doanh thu dugc xac dinh tucmg doi chic chin;
Cong ty da thu dugc hoac se thu dugc 19i ich kinh to tir giao dich ban hang;
Xac dinh (lilac chi phi lien quan den giao dich ban hang
Doanh thu cung cap dich vu dugc ghi nhan khi ket qua cua giao dich de dugc xac dinh met cach Clang tin cay TnrOng hap viec cung cap dich vu lien quan den nhieu ky thi,doanh thu dirge ghi nhan trong ky theo ket qua phan ding viec da hoan thanh vao ngay lap Bang can doi ke toan cua ky de Ket qua cua giao dich cung cap dich vu duqc xac dinh khi thoa man cac dieu kien sau:
Doanh thu dugc xac dinh tucmg doi chic chan;
CO kha nang thu dugc 19-i ich kinh to ttY giao dich cung cap dich vu do;,
Xac dinh dugc phan Cong viec a hoan thanh vao ngay lap Bang can doi ke toan;
Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu
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