VNSTEEL BCTC hop nhat Q2.2015

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Tong COng ty Thep ViOt Nam - CTCP

S6 91 Lang Ha, quan Dong Da, thanh ph6 Ha N6i

NQI DUNG

Bang can d6i ke toan hop nhat

Bdo cao ket qua hoat Ong kinh doanh hop nhat

Tiing C8ng ty Thep Vi?t Nam - CTCP Bac) ea° tai chinh hop nit& S6 91 Lang Ha, quart D6ng Da, thanh ph6 Ha NOi cho ky Ice toan tir ngay 01/01/2015 den ngay 30/06/2015

BANG CAN DOI KE TOAN HOT NHAT

Teii ngity 30 thong 06 nom 2015

110 1 Tien va cac khoan tu•ong ducmg tien 3 1.177.059.197.424 1.366.670.300.379

112 2 Cac khoan tuang duang ti&'n 510.885.545.229 229.452.886.813

120 II Cac khan dau to tai chinh ngin han 4 169.362.944.091 277.343.830.350

129 2 Du phong giam gid au to

ngan han (*)

- (49.219.828.552)

130 III Cac khoan phai thu ngin han 2.218.980.017.958 2.667.764.423.755

139 6 Du phong phai thu ngin han kh6 dai (*) 8 (116.391.496.995) (446.615.606.434)

149 2 Du phong giam gia hang t6n kho (*) (48.708.852.888) (69.272.708.520)

151 I Chi phi tra truac ngan han 10 36.635.678.658 36.516.081.516

154 3 Thud va cac khoan phai thu Nha nuac 11 11.388.863.291 16.832.960.441

221 1 Tai san c6 dinh hQu hinh 13 3.121.560.878.972 5.413.277.539.285

223 - Gia tri hao mon lily ki (*) (4.193.617.913.430) (6.378.966.222.131)

224 2 Tai san c6 dinh thue tai chinh 14 34.123.527.812 35.481.891.920

230 4 Chi phi xay clung co ban di dang 16 17.669.448.452 4.464.480.773.018

TOng Cong ty Thep Viet Nam - CTCP Ban can tai chinh hcrp nhit

SO 91 Lang 1-4, quail DOng Da, thanh ph6' Ha N6i cho ky ke tan tir ngay 01/01/2015 d6n ngay 30/06/2015

BANG CAN DOI Kt TOAN HOT' NHAT

Tat nay 30 thcing 06 train 2015

(tiip theo)

250 IV Cac khoin du tu• tali chinh dal 'Inn 18 4.572.029.520.051 3.620.049.813.166

252 2 D'au to vao ding ty lien ket, lien doanh 4.519.270.131.818 3.464.674.113.587

259 4 Du phong giam gid du to tai chinh

dai han (*)

(55.118.728.933) (32.881.111.509)

261 1 Chi phi tra trtrac dai han 22 330.468.338.449 660.253.711.467

'Fling Citing ty Thep Via Nam - CTCP Rao cao tai chinh hop nhAt

S6 91 Lang Ha, quan Dong Da, thanh ph6 Ha N6i cho ky ke town tir ngay 01/01/2015 d6n ngay 30/06/2015

BANG CAN DOI Kt TOAN H1P NHAT

Tqi ngay 30 tilting 06 niz'm 2015

311 1 Vay va ng ng&ri han 24 5.414.949.890.362 7.956.810.574.892

314 4 Thu6 va cac khoin phai n6p Nha nuelc 25 60.711.544.045 136.566.183.424

319 9 Cac khoan phai tra, phai nap ngin han khac 27 509.431.301.508 1.078.494.014.898

335 5 Thue thu nhdp hodn lai phai tra 39.2 8.507.626.424 8.821.401.243

411 1 V6n du to dm chit s6 hire 6.780.000.000.000 6.780.000.000.000

420 10 Lgi nhuan sau thu6 chua phan phoi (706.952.682.457) (821.196.373.289)

Kt toan truung

VO Duy Huynh

Ngtrbi Yap bi&I

Nguyin Duy Dung

thcing 08 nam 2015

dic

SO 91 Lang Ha, qua'n DOng Da, thanh phO Ha NO cho ks, k6 toan tU ngay 01/01/2015 den ngay 30/06/2015

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN HOP NHAT

Tai ngdy 30 thdng 06 'dim 2015

43 142

g 08 nam 2015

dew

111

BAO CAO KET QUA KINH DOANII HQP NHAT

Ky kE loan dr ngay 01/04/2015 din ngizy 30/06/2015

Quj, II

Luy ke tir dau nam den mai qujI nay Nam nay Nam trtr&c 5.376.088.309.209 6.147.758.149.184 9.487.571.392.176 11.806.232.690.038

4.941.351.210.159 5.808.205.191.750 8.771.730.460.279 11.148.537.815.633 388.995.982.647 310.115.196.765 642.050.751.405 602.813.736.341

va cung cap dich vu

va cung cap dich vu

20 5 Lqi nhuan gip ve ban hang

va cung cap dich vu

21 6 Doanh thu hoat do, ng tai chinh 35

23 - Trong do: Chi phi lelivay

24 8 Chi phi ban hang

25 9 Chi phi quan ly doanh nghiep

30 10 Lqi nhuan than tir ho9t d9ng kinh do

31 11 Thu nhap khac

32 12 Chi phi khac

40 13 Lqi nhuan khac

45 14 Phan lai (la) trong ding ty lien kit, lier

50 15 Tang loi nhuan ke toan trulk thug

51 16 Chi phi thus TNDN hien hash 39.1

60 17 Lqi nhuan sau thus TNDN

61 18.1 Lqi nhuan sau thus cua ca ding thiei

62 18.2 Lqi nhuan sau thus cua co ding conk

-fling Cong ty Thep Viet Nam - CTCP Bao cao tai chinh hqp nhAt

sd 91 Lang Ha, quan Ddng Da, thanh phd Ha Ndi cho ly kd tan tit ngay 01/01/2015 ddn ngay 30/06/2015

Ky ki roan ngdy 01/01/2015 rib: ngay 30/06/2015

Theo phircing phdp gidn dip

2 Dieu chinh cho cdc khain

04 - Lai/16 chenh ldch gig hdi doai chua thtrc hidn 7.243.354.003 31.857.212.169

05 - Lai/18 tir hat do, ng dau tu (47.212.070.029) (134.033.722.494)

08 3 Lpi nhu(in tk hogt Ong kin!: doanh Mr&

tray d6i van Iuu crOng

102.375.489.028 567.937.708.389

11 - Tang/giam cac khan phai tra (2.109.793.154.851) 999.260.387.747

(khong ke iai vay phai tra, thud TNDN phai ndp)

14 - Thud thu nhap doanh nghidp da ndp (29.825.671.742) (14.244.560.285)

15 - Ti& thu khac tfr hoat ddng kinh doanh 2.759.920.909 21.269.118.425

16 - Tian chi khac cho hat do, ng kinh doanh (30.998.275.850) (36.855.619.330)

20 Lieu chuyIn tien than: tin float dOng kin!: doanh 1.109.736.160.961 956.775.084.687

II LUU CHUYEN Tlf HOAT DQNG DAU TIT

21 1 Ti6n chi a mua sant, xay dung TSCD va cdc tai san

dai hat khac

(19.140.308.378) (367.263.176.660)

22 2 Tien thu tit thanh Iy, nhugng ban TSCD va cdc tai san

dai han khac

3.442.146.533 2.990.554.546

23 3 Ti6n chi cho vay, mua cac ding cu nq dm don vi khac (37.286.668.712)

24 4 Ti6n thu h8i cho vay, ban tai cac con cu ncr ca don

vi khdc

81.832.425.780

25 5 Ti6n chi clau tu gop von vao don vi khac (49.404.835.297) (235.944.250.000)

26 6 Tien thu h8i Au to gap von vao don vi khdc 222.220.402.314 41.568.163.134

27 7 Trail thu tai cho vay, co tirc va lgi nhan dtra chia 196.589.403.179 148.604.773.013

30 Ltru chuyEn lien thu6n tin how Ong dau ttr 353.706.808.351 (365.498.178.899)

III LUU CHUYEN TIEN TO' HOAT BONG TAI CHINH

33 3 Ti6n vay ng6.n han, dai han nhAn duce 10.949.268.302.253 10.905.669.613.062

34 4 Tien chi tra na goc vay (12.580.146.136.613) (11.907.474.177.954)

35 5 Tian chi tra nc, thud tai chinh (3.312.548.124) (1.183.052.904)

36 6 C6 tint, Igi nhuan dA tra cho chia so him (19.393.188.705)

40 Ltru chuyin tier thulut tin hogt d'Ong tai chinh (1.653.583.571.189) (1.002.987.617.796)

S6 91 Lang Ha, quhn D6ng Da, thanh ph6 Ha N6i cho ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015

60 Tien va tuong duong tien Hau ky 1.366.670.300.379 1.277.608.395.309

61 Anh twang cda thay d6i ty gia h6i doai quy doi ngoai to 529.498.922 142.597.057

70 Tien va tuong throng tien cif& ky 3 1.177.059.197.424 866.040.280.358

Ngwoi 1hp bieu

Nguyen Duy Dung

'Ding COng ty Thep Viet Nam - CTCP Bao cao tai chinh hqp nhit

86 91 Lang Ha, quart DOng Da, thanh ph6 Ha NOi cho ky ke toan to ngay 01/01/2015 den ngay 30/06/2015

THUYET MINH BAO CAO TAI CHiNH HOP NHAT

K3 ke todn ter ngdy 01/01/2015 din ngdy 30/06/2015

1 THONG TIN CHUNG

Hinh that ser hen yen

Tong Cong ty Thdp Viet Nam - CTCP la Cong ty c6 phan duqc thanh lap theo Quyet dinh s6 552/QD-TTg ngay 18/04/2011 cila Thu *Nang Chinh Phu ve viec phe duyet phucmg an c6 phan h6a Cong ty mg - T6ng C6ng ty Thep Viet Nam T6ng Cong ty Thep Viet Nam - CTCP chinh that hoat dOng theo mo hlnh Cong ty c6 phan k6 tir ngay 01/10/2011

'fling Ging ty hoat dong theo Giay chimg nhan clang 14, doanh nghiep Cong ty c6 phan s6 0100100047 ngay 29/09/2011 do Phang clang ky kinh doanh thu6c So Ke hoach va Dau to Thanh ph6 Ha NOi cap, thay doi len thir 8 ngay 12/06/2015

Try so chinh cita Tong Cong ty tai 91 Lang Ha, Wing Da, HA NOi

V6n dieu le cda T6ng Cong ty la 6.780.000.000.000 VND tuang duang 678.000.000 c6 phan, menh gia mOt co phan 16.10.000 &mg

Cong ty cd cac don vi trig thu6e sau:

Van phOng Tru so chinh

Van phong dai dien tai TP H6 Chi

Minh

Trung tam Hgp tdc Lao Ong voi

Cong ty Tu van Till& ke Luyen kim

Khach san Phucrng Nam

Hoat dOng kinh doanh chinh Quan15, va kinh doanh thep Dai dien theo fly quyen cfla T6ng Cong ty Thep Viet Nam

Xuet kheu lao dOng

Tu yen thiet ke Kinh doanh khach san, du lich

Ha Noi H6 Chi Minh

Ha NOi

HO Chi Minh

BA Ria, VUng Tau TOng COng ty c6 cae cong ty con dirge hqp nhAt bao cao tai chinh tai thati diim 30/06/2015 bao gem:

Cdc cong ty con Au Ite trtyc dap tai thoi dant 30/06/2015 bao

Ty le Ty le quyen Hoat Ong kinh doanh

C6ng ty CP Kim Khi HA NOi HA NOi 89,37% 89,37% Kinh doanh thdp Cong ty CP Kim Khi TP.HCM H6 Chi Minh 56,43% 56,59% Kinh doanh thdp Cong ty CP Kim Khi Mien Trung Da Nang 82,95% 82,95% Kinh doanh thdp Cong ty CP Kim Khi Bac Thai Thai Nguyen 65,51% 65,51% Kinh doanh thdp Cong ty CP Ton ma VNSteel

Thang Long

HA NOi 89,01% 89,01% San xuat va Kinh

doanh thdp Cong ty CP Giao nhan kho van 1-16 Chi Minh 95,37% 95,37% Giao nhan van chuyen Ngoai thuang TPHCM

Cong ty CP Thdp Nha Be H6 Chi Minh 88,59% 90,56% Kinh doanh thdp Cong ty CP Thdp Bien HOa D6ng Nai 65,00% 65,00% Kinh doanh thdp C6ng ty CP Thep Thu Dire H6 Chi Minh 65,00% 65,00% Kinh doanh thdp Cong ty SX SP Ma cong nghiep Dling Nai 51,00% 51,00% Ma cong nghiep Vingal

Nam

Cong ty TNHH MTV the') tam la Phil My 100% 100% San xuat thdp Phil my

Tong COng ty Thep Viet Nam - CTCP Bao cao tai chinh hop nhAt S6 91 Lang Ha, qudn Deng Da, thanh ph6 Ha Nei cho ky Ice toan tit ngay 01/01/2015 den ngay 30/06/2015

Ccic cong ty con ildu tugidn tiep tai ticoi Qiem 30/06/2015 bao gr-Orn:

'U le Ty le quyen Hoat deng kinh doanh

Cling ty TNHH Van tai 0 to Vina TP H6 Chi Minh 88,23% 95,37% Dich vu van tai da

Giao nhdn kho van Ngoai thucmg

Tren Bao cao tai chinh hop nhat, gia tri dau to vao Cong ty CO ph'An Thep Tam Mien Nam dugc trinh bay theo phuong phap gia g6c tai thai diem 30/06/2015: chi tiet xem Thuyet minh s6 16

Tong Cong ty co cac cong ty lien ket, co so kinh doanh deng kim soar dugc Ice toan theo phuong phap yen chu sa him tai thai diem 30/06/2015: chi ti& xem Thuyet minh s6 16

Nganh nghe kinh doanh

Theo GiAy chting nhdn clang 14i doanh nghiep ding ty ce phAn s6 0100100047 thay dei In thir 8 ngay 12/06/2015

do Phong dang kY kinh doanh thuOc S6 Ke hoach va Dau tu Thanh ph6 Ha Nei cap, nganh, nghe kinh doanh cua Tong Cong ty la:

San xuat sat, thep, gang Chi tiet: San xuat thep va cac kim loai khac va cac san phAm they sau can;

San xuat san pham chiu lira;

Xay dung ding trinh ky thudt dan dung khac;

Chan bi mat bang;

Lap (tat he thong dien;

Lap dat he th6ng xay dung khac;

Dieu hanh tua du lich: La hanh nei dia, lir hanh qu6c t4;

Hoat Ong xay dung chuyen dung khac;

Tai the Ole lieu; khai that quang sat;

Khai that quang sat;

Khai khoang lchac chua dugc plan vao dau: Khai that than me( va cac nguyen lieu trq dung de/1g cho cong nghiep san xuat thep;

Ban buon chuyen doanh khac chua dugc phan vao dau: Ban buon phe lieu kim loai: cao su, xang, ddu, ma, ga

va cac loai vat tu phy tun, thiet bi phyc vu cho san xuat thee, xay dung, giao thong, co khi Nth cac nganh cong nghiep khac; kinh doanh phe lieu kim teal;

San xuat haa chat co ban: San xuat, kinh doanh khi oxy, nita, aragon (ke ea clang long);

Dai ly du lich;

Cung irng va quan 15, nguOn lao deng Chi tiet: XuAt khAu lao dong;

Hoat deng he trg dich vu tai chinh chua dugc phan vao dau: Heat dung tu van ddu tu (khong bao gem tu van phap luat, tai chinh, ke toan, kiem toan, thue va chirng khoan);

Float deng cua cac co kr the thao;

Xay dung nha cac 14; pha de; lap dat hg thong cap, thoat nuac,10 suai va dieu 116a khong khf;

San xuat be tong va cac san pham tir xi mAng va thach cao;

- San xuat cac cau kien kim loai;

Ban buon nhien lieu ran, long, khi va cac san pham lien quan: than da, than cur, than c6c, ge nhien lieu, naphtha; dau mo, dau tho, diesel nhien lieu, )(lig, dau nhien lieu, dau dot ming, dau haa; khf dau m6, khi butan

va proban da hea long; dau me nhan, xang dau da tinh che;

Hoat Ong cua cac cau lac be the thao; hoat deng the thao khac;

TOng Cong ty Thep Viet Nam - CTCP Bao can tai chinh hdp nhitt

SO 91 Lang Ha, quan Dang Da, thanh ph6 Ha NO cho k5r ke toan tir ngay 01/01/2015 dan ngay 30/06/2015

Dai IY;

Xay dtmg cong trinh dfrOrng sit, dung bp; xay dung cong trinh ding ich; hoar' thien cong trinh xay dung; Ren, dap, dp va can kim loci; luyen bat kim loci;

Ban buon vat lieu, thiet bi lip Qat khdc trong xay dung;

San xuat may luyen kim;

Ban buon kim loci va quang kim loci: ban buOn,quang sat va kim loci mau; ban buon thdp va kim loci mau & Bang nguyen sinh; ban buon ban, thanh pham bang sat, that) va kim loaf mau;

Dich vu logistic;

Thiat ke, to van thie't ke cac cong trinh san xuAt thdp, cac citing trinh cong nghiep va dan dung;

Kinh doanh cac nguyen nhien lieu, nhieu lieu can thdp, pha lieu kim loai;

Xuat khau cac mat hang Tong C6ng ty kinh doanh

Dac diem host &Ong cila doanh nghiep trong nam tai chinh co anh ha' ng den Sao cao tai chinh

Trong ky, Cong ty Thep Mien Nam va Ging ty Thep Tam LA Phil My - trvc thuac Tang cong ty da duqc tach da chuyan dal thanh Cong ty TNHH 1 thanh vien 100% von cita Tang cong ty tir ngay 01/01/2015 Toan ba doanh thu

va chi phi phat sinh da chuyan ve 2 C6ng ty con mai nay

Theo Nghi quyat Dai hai (Tang c6 Clang bat thutrni nam 2014 s6 128/NQ-GTTN ngay 11/12/2014 caa Ong ty CP Gang thdp Thai Nguyen da thong nhat thong qua phucrng an phat hanh chao ban rieng Id 100.000.000 co phan vai menh gia 10.000 d6nec6 phi'au SO lucmg co phieu Oat hanh se duqc chao ban cho Tang C6ng ty Daft tu va Kinh doanh von Nha nu& (SCIC) C'Ong ty CP Gang Thdp Thai Nguyen da Oat hanh chao ban thanh cong cho Tang C6ng ty Dau tu va Kinh doanh van Nha nu6c (SCIC) ngay 18/03/2014 lam tang von diau le cita Cong ty tang tit 1.840 t VND len 2.840 ty' VND Do c/6 ty le s& hfru khoan daft cad Tang Cong ty Thep Viet Nam-CTCP tai Cong

tv CP Gang then Thai Nguyen giam tir 65% xuang con 42.11%

2 CBE DQ VA CIHNH SACH KE TOAN AP DUNG TAI TONG CONG TY

2.1 1<jf ke toan, don vi tien to sir dung trong ke Wan

Ky ke toan nam dm Tang C6ng ty bat dau tir ngay 01/01 va kat th6c vao ngay 31/12 hang nam

Don vi tin to sir dung trong ghi chap ke toan la dZmg Viet Nam (VND)

2.2 Chan mut va Che d() ke toan Ai) dung

Che dk ke loan kp thing

Tang Cong ty 'fp dung Chd TO Ka toan doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 da duqc siva dal, b6 sung theo quy dinh tai Thong tu 244/2009/TT-BTC ngay 31 thang 12 nam

2009 c6a BO truing Ba Tai chinh

Tuyen bo ve viec twin thU Chuan Intro 14 loan va ChA clo ki loan

Ding Cong ty da dp dung cac Chuan mkrc ke toan Viet Nam va cac van ban huang clan Chuan mvc do Nha nuac da ban hanh Cac,bao cdo tai chinh duqc lap va trinh bay theo clung moi quy dinh timg chuan mvc, thong tu huang clan thvc hien chuan mvc va Che da ke toan hien hanh dang ap dung

flinh auk ki loan ap dung

Cong ty Me va cac dun vi thanh vi'en dm Tang C6ng ty Thep Viet Nam tv Iva chon hinh thirc so ke toan phif hop vii host (tang kinh doanh cua tong don vi

Bao cao tai chinh hop nhat cho kY Ice toan tir ngay 01/01/2015 den ngay 30/06/2015

Tiing Ong ty Thep Viet Nam - CTCP

S6 91 Lang Ha, quan Deng Da, thanh 016 HA NOi

2.3 Co sa hop nhAt bao cao tai chinh

Bao cao tai chinh hop nhdt cua Tong Cong ty dugc lap tren ca sa hqp nit& bao cao tai chinh rieng oh Tang Cong

ty va bao cao tai chinh cita cac ding ty con do Tong Cong ty kiem soat (cac Ong ty con) dugc lap cho den ngay 31 thang 12 hang nam Viec kiem soat dat dugc khi T6ng Cong ty co kha rang kiem soat cac chinh sach tai chinh va hoat do, ng cua cac Ong ty nhan dau tu nham thu dugc Igi ich tir hog deng cita cac ding ty nay

Bao cao tai chinh cua cac cong ty con dugc lap cho cling kY ke toan vOi bdo cao tai chinh cua Tong Cong ty, ap dung cac chinh sach ke toan nhat quan vai cac chinh sach ke toan cua TOng Cong ty Trong tru6ng hop can thiet, Bao cao tai chinh cita cac cong ty con dugc dieu chinh de dam bao tinh nhat quan trong cac chinh sach ke toan dugc ap dung tai Tong Cong ty va.cdc ding ty con

Ket qua hog Ong kinh doanh cua cac cong ty con dugc mua hoac ban di trong ky dugc trinh bay trong Bao cao tai chinh hop nhdt tir ngay mua lai hoac cho den ngdy ban khodn dau to & ding ty de

Cdc se du, thu nhap va chi phi chit yeti, ke ca cac khoan lai hay 18 chua thuc hien phat sinh tir cac giao dich nOi be dugc loci trir khi hop nhdt Bdo cao tai chin!)

Lgi ich cua 66 dong thieu s6 the hien phan lgi nhuan hoac 18 va tai san thuan khong nam giii boi ce (long dm Ding Cong ty va dugc trinh bay 6 mix rieng tren Bang can doi ke toan hop nhat va Bao cao kat qua kinh doanh hap nhdt

2.4 DAu tv vac) cong ty lien ket

Cong ty lien ket IA met cong ty ma Tong Cong ty c6 anh htrang clang ke nhung khong phai là cong ty con hay cong

ty lien doanh cua Tong Cong ty Trong Bao cao tai chinh hap nhat cac khoan dau tu vao cong ty lien ket &roc ke toan theo phucmg phap von chit sa

2.5 C6p von lien doanh

Cac th6a thuan g6p von lien doanh lien quan den viec thanh lap met ca soy kinh doanh dec lap trong do co cac ben tham gia g6p von lien doanh dugc goi la co se kinh doanh dOng kiem soat Trong bao cao tai chinh hop nhat, cac khoan dau tu vac) cac lien doanh dugc ke toan theo phuong phap von chit set hiru

2.6 Lcri the thimmg mai

Lai the thtrang mai tren Bao cao tai chinh hop What la phan phu trei giira mire gia mua so Arai phan Igi ich cua Tong Ong ty trong tong gia tri hqp ly ciaa tai san, ding nq va cong nq tiem,tang cong ty con, ding ty lien ket hoac don vi g6p von lien doanh tai ngay that hien nghiep vu dau tit Lai the thuang mai dugc coi IA met loci tai san vo hinh, dugc tinh khau hao theo phucmg phap du6ng thang tren then gian hau dune &lc tinh cua lgi the thucmg mai d6 va Bong qua 10 nam

Khi ban cong ty con, cong ty lien ket hoac don vi gop von lien doanh, gia tri con lai cua khoan Igi the thucmg mai chua khdu hao het dugc tinh vac) khoan lai/16 do nghiep vu nhugng ban ding ty tucmg

2.7 Bdt Iqi kinh doanh

BAt lgi thucmg mai IA phan phu trei lgi ich cua Tong Cong ty trong tong gia tri hop ly cua tai san, cong nq va cong

no tiem tang danh gid dugc ctia Ong ty con, cong ty lien ket va dam vi gap von lien doanh tai ngay dien ra nghiep

vu mua ding ty so voi mac gia mua Ong ty Bat Igi thuong mai dugc hach toan ngay vac, Bao cao ket qua hog Ong kinh doanh

Tong Cling ty Thep Viet Nam - CTCP Bao cao tai chinh hgp nhat S6 91 Lang HA, pan D6ng Da, thanh ph6 Ha NOi cho ky ke Wan to ngay 01/01/2015 den ngay 30/06/2015

2.8 Cling cu tai chinh

Ghi nhOn ban ciciu

Tai san tai chinh

Tai san tai chinh cua T6ng C6ng ty bao g6m tien va cac khoan tucmg duang 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 thtri diem ghi nhan ban dau, tai san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh tong cac chi phi phat sinh khdc lien quan truc tier) den viec mua, phat hanh tai san tai chinh d6

Ng phai tra tai chinh

Ng phai tra tai chinh cua T6ng C8ng ty bao g6m cac khoan vay, cac khoan phai tra ngtritri ban va phai tra khac, chi phi phai tra Tai tiled diem ghi nhan In du, cac khoan ng phai tra tai chinh dugc xac dinh theo gid phat hanh tong cac chi phi phat sinh lien quan truc tiep den viec phat hanh ng phai tra tai chinh d6

Gik tri sau ghi nhOn ban ddu

Hien tai chua c6 cac quy dinh ve danh gia lai tong cu tai chinh sau ghi nhan ban du

2.9 Tien va cac khoan twang dtromg tien

Tien va cac khoan tucmg dtrang tien bao g6m tien mat tai quy, tien girl ngan hang, cac khoan du to nggn han co

thtsi gian dao han kitting qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen di a dang thanh cac lugng tien xac dinh va khong c6 nhieu rdi ro trong chuyen d6i thanh

2.10 Cfic khofin phai thu

cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu khach hang va phai thu khac sau khi trir di cac khan du phong dugc lap cho cac khoan ng phai thu kh6

Du phong ng phai thu kite dei dugc trich lap cho timg khoan phai thu kh6 dbi can dr vao tu6i ng qua han cua cac khoan ng hoac du kien mire ton that c6 the xay ra

2.11 Hang ton kho

Hang ton kho dugc tinh theo gid g6c Truong hgp gia tri thuan co the thtrc hien dugc thap han gia g6c thi hang ton kho dugc tinh theo gia tri thuart c6 the thuc hien dugc Gia goc hang ton kho bao g6m chi phi mua, chi phi the bien

va cac chi phi lien quan truc tiep khdc phat sinh de c6 dugc hang ton kho ct dia diem va trong thdi hien tai

Gia tri hang ton kho dugc xac dinh theo phuang phap dich danh doi voi cac loai hang h6a mua vao a ban theo 16

va phucmg phap binh quan gia quyen d6i vbi flitting loai hang ton kho khac

Phtrong phap xac dinh gid tri san phAm der dang: chi phi san xuat kinh doanh dis dang dugc tap hgp theo fling Ong trinh chtra hoan thanh

Hang eon kho dugc hach toan theo phucmg phap ke khai thuong xuyen

Du phong giam gia hang ton kho dugc lap vao theii diem cuoi narn IA s6 chenh Lech giaa gia gee dm hang ton kho Ion han gia tri thuan c6 the thtrc hien dugc

Tong Cling ty Thep Viet Nam - CTCP Bao cao tai chinh !KT nhit s6 91 Lang Ha, quan Dein Da, thanh phi') Ha Ned cho ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015

2.12 Tai san co dinh va khAu hao tai san co (firth

Tai san c6 dinh hau hinh, tai san c6 dinh vo hinh dugc ghi nhan theo gia Wk Trong qua trinh sir dung, tai san co dinh hint hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gid tri con 1ai

Tai san c6 dinh thue tai chinh dugc ghi nhan nguyen gia theo gia tri hgp ly hoac gia trj hien tai cua khoan thanh toan tien thue t6i thieu (khong bao g6m thue GTGT) va cac chi phi truc tiep phat sinh ban dau lien quan den TSCD thue tai chinh Trong qud trinh sir dung, tai san c6 dinh thue tai chinh dugc ghi nhan theo nguyen gia, hao mon luy

ke va gia tri can lai

KhAu hao dugc trich theo phtrang phdp duang thing Thai gian IchAu hao dugc trac tinh nhu sau:

TSCD thue tai chinh dugc trfch khAu hao nhu TSCD cua Cong ty Doi vii TSCD thug tai chinh khong chic chin se dugc mua lai thi se dugc tinh trich khAu hao theo thai han thue khi thai hp thue ngin han thai gian sir dung him ich

2.13 Bat clang sari dfitt tu

Bit clOng san dau tu dugc ghi nhan theo gid g6c Trong qua trinh nam git7 chi tang gid, hoic cho thue host dung, bit dOng san dau tu dugc ghi nhan theo nguyen gia, hao luj, ke va gia tri con 1ai

Bat Ong san dau dugc trich khau hao theo phuang phap duang thing vii thai gian khau hao dugc trac tinh nhu sau:

2.14 Cac khoin dau fir dai han kliac

Cac khoan dau to chirng khodn tai thai diem bao cao, neu:

CO thai han thu h6i hoic dao hp kh6ng qua 3 thang ke tir ngay mua khoan dau tu (16 dirge coi la "Wong duang ti'en";

CO thai hp thu hei von dual 1 nam hoic trong 1 chu kj, kinh doanh dugc phan loci la tai san ngin han; C6 thai han thu h6i von tren 1 nam hoac ban 1 chu kj, kinh doanh dugc phan loci la tai san dai han;

Du phong giam gid dau tu dugc lap vao thai diem cuoi ram la s6 chenh Zech giaa gid gtsc cua cac khoan dau tu dugc hach town tren so ke toan lin hon gid trj thi truing cua chting tai thai diem lap du phong

D6i vii cac khoan dau tu chimg khoan: neu chirng khoan da dugc niem yet thi gia trj thi truing dugc tinh theo gia giao dich binh quan tai ngay trich lap du ph6ng ten Sa Giao dich Chirng khoan Ha Nui (HNX) hoac gia d6ng cira tai ngay trich lap du phOng tren Sa Giao dich Chung khoan Thanh pho H6 Chi Minh (HOSE); neu chirng khoan chua dugc niem yet ten thi twang chirng khoan thi gia tri thj twang dugc xac dinh theo gia giao dich binh quan ten thi truing giao dich cua cac ding ty dai chimg chua niem yet (UPCom) tai ngay lap du phong hoic gid trung binh tren ca sa gia giao dich dugc cung cap t61 thieu bat ba Ong ty chimg khoan tai thai diem lap du phOng Truing hop khong the xac dinh dugc gia thi truing cua chimg khoan thi Cong ty khong trich lap du phong giam gid chimg khoan Doi vii chimg khaki niem yet bi 114 giao dich, ngirng gian dich ke tir ngay giao dich thir sau tr6 di thi gia tri thi truing la gia.tri so sach tai ngay lap bang can dui toannhit ginDOi vii cac khoan dau tu dai han vao t6 chirc kinh to khac: mire trich lap du phong dugc xac dinh dua vao bac cao tai chinh tai thai diem trich lap du phOng dm to chirc kinh to khac

nhat

S6 91 Lang Ha, quan Ding Da, thanh phi Ha Noi cho ky ke Wan to ngay 01/01/2015 den ngay 30/06/2015

2.15 Chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xuet, kinh doanh trong ky khi phat sinh, trir chi phi di vay lien quan true tiep den viec dau to xay dung hoac san xuat tai san (16 dang dugc tinh vao gia tri tai san do (dugc von hod) khi co di, cac dieu kin quy dinh trong Chuan mkrc Ke toan Viet Nam so 16 "Chi phi di vay"

Chi phi di vay lien quan true tiep den viec deu to xay dung Mac san xuet tai san do dang can co thOi gian du dai (tren 12 thdng) de c6 the dim vao sir dung theo muc dich dinh truac hoac ban thi dugc tinh vao gia tri cua tai san de (dugc von hoa), bao gim cac khoan lai tien vay, phan bi cac khoan chit khau hoac phy trei khi phat hanh trai phieu, cac khodn chi phi phu phat sinh lien quan tai qua trich lam the tk.tc vay

T/ le von hoa chi phi lai vay trong ky la: 0%

2.16 Chi phi tra trtr6c

Cac chi phi tra try& chi lien quan den chi phi san xuat kinh doanh cita met nam tai chinh hoac mgt chu ky kinh doanh dugc ghi nhan la chi phi tra tnrac ngen han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh

Cac chi phi da phat sinh trong nam tai chinh nhung lien quan den kat qua hoat Ong san xuat kinh doanh cua nhieu nien de ke toan dugc hach toan vao chi phi tra trate dai han de phan be dan vao ket qua hoat (Jiang kinh doanh trona cac nien do ke toan sau

Vic tinh va phan b6 chi phi tra truic dai han vao chi phi san xuat kinh doanh tirng k/ hach toan dugc can cu vao tinh chat, mire de timg loci chi phi a civil phuang phap va tieu thirc phan bo hgp 1/ Chi phi tra tnrac dugc phan b6 dan vao chi phi san xuat kinh doanh theo phuctng phap cluing theng

2.17 Chi phi pilaf! tra

Cac khodn chi phi thuc to chua phat sinh nhung dugc trich trtrac vao chi phi san xuet, kinh doanh trong ky a dam bao khi chi phi phat sinh thuc to khong gay OA bien cho chi phi san xuat kinh doanh tren ca so dam bao nguyen tec phu hqp Oita doanh thu va chi phi Khi cac chi phi di phat sinh, neu co chinh lech vii s6 da trich, ke toan tien hanh ghi bo sung hoac ghi giam chi phi tucmg Yng vii phan chinh tech

2.18 Vin chi, sat hiru

Vin Au to ciia chi, so hau dugc ghi nhan theo s6 van thkrc gip dm chit sot him

Lgi nhuan sau thue chua phan phei.la so 191 nhuan cac hoat Ong doanh nghi8p sau trir (-) cac khoan di6u chinh do ap dyng h6i to thay dOi chinh sach ke tan va cli8u chinh hal to sai sot trong yeu cua cac nam truac Lai nhuan sau thue chua phan phoi co the dugc chia cho cac nha dau to dkra tren t/ le gip von sau khi dugc Hei ding quart tri phe duyet va sau khi da trich lap cac quy du phbng theo Dieu le Cong ty va cac quy dinh cua phap luat Viet Nam

CO tire phai tra cho cac ce Tong dugc ghi nhan la khoan phai tra trong Bang Can d6i ke toan cita Cong ty sau khi co thong bdo chia c6 tire cita HOi ding Quan tri C8ng ty va thong bdo ngay ch6t quyen nhan co tirc cua Trung tam Luu k/ chimg khoan Viet Nam

tiing Cling ty Thep Viet Nam - CTCP Sio cao tai chinh hop nhat

SO 91 Lang Ha, quan D6ng Da, thanh phi Ha NOi cho ky ke toan tit ngay 01/01/2015 den ngay 30/06/2015

2.19 Cac nghi§p vu bang ngoai

Cac nghiep vg phat sinh bang cac don vi tien to khac vii don vi tien to ke toan cua Cong ty (VND/USD) dugc hach toan theo ty gia giao dich vao ngay Oat sinh nghiep vu Tai ngay ketthtic ky ke toan, cac khoan mgc tien to (tien mit, tien girl, tien dang chuyen, nq phai thu, ng phai tra kitting bao gomcac khoan Nguai mua irng truOc va 15ng truerc cho ngueri ban, Doanh thu nhan truac) co g6c ngoai to dugc danh gia lai theo gia Binh quan cua cac ngan hang thuang mai not T6ng Cong ty ma tai khoan/ty gia mua vao cua ngan hang thuong mai nal Ging ty ma tai khoan ding be) tai thai diem lip,Bao cao tai chinh Tat ca cac khoan ch8nh lech gia thgc Oat sinh trong nam

va chenh tech do danh gia lai so du cac khoan mgc tien to c6 g6c ngoai to cuoi nam dugc hach toan vao ket qua

2.20 Glii nh4n doanh thu

Doanh thu ban hang

Doanh thu ban hang dugc ghi nhan khi ding thai th6a man cat dieu kien sau:

Phan Ian rOi ro va lgi ich gin lien vai quyen sir hint san pham hoic hang hOa d5 dugc chuyen giao cho nguai mua;

T6ng C6ng ty khong con nam gift quyen quart ly hang hoa nhu nguai sa hati hang h6a hoic quyen kiem sat hang hem;

Doanh thu dugc xac dinh tuang clOi chic chin;

Tong Cong ty da thu dugc hoac se thu dugc lgi ich kinh to tir giao dich ban hang;

Xdc dinh dugc chi phi lien quan den giao dich ban hang

Doanh thu cung cdp dich yr/

Doanh thu cung cap dich vu dugc ghi nhin khi ket qua cOa giao dich do dugc xac dinh mot cach clang tin ciy Tnrang hap viec cung cap dich vg lien quan den nhieu ky thi doanh thu dugc ghi nhin trong Icy theo ket qua phan cong viec da hoan thanh vao ngay lip Bang can doi ke loan cua k5' do Ket qua cua giao dich cung cap dich vu dugc xac dinh khi thee man cac dieu kien sau:

Doanh thu dugc xac dinh tucmg doi chic chin;

CO kha nang thu dugc Igi ich kinh to to giao dich cung cap dich vg c/6;

Xdc dinh dugc phan ding viec da hoan thanh vao ngay lip Bang can doi ke toan;

Xac dinh dugc chi phi Oat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vg do

Phan ding viec cung cap dich vu da hoan thanh dugc xac dinh theo phuang phap danh gia dog viec !loan thanh

Doanh thu hoat d5ng red chinh

Doanh thu phat sinh tir tien lai, tien ban quyen, co tire, lgi nhuin dugc chia va cac khoan doanh thu hoat d6ng tai chinh khac dugc ghi nhin khi di& man ding thai hai (2) dieu kien sau:

CO kha nang thu dugc 1qi ich kinh to tir giao dich d6;

Doanh thu dugc xac dinh tuang doi chic chin

C6 tire, Iqi nhuin dtrac chia dugc ghi nhin khi Cong ty dugc quyen nhin c6 tire hoac dugc quyen nhin lgi nhuin

tv viec gip von

2.21 Chi nh4n chi phi tai chinh

Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gOrn:

- Chi phi hoic cac khoan 16 lien quan den cac hoat d6ng dau tu tai chinh;

- Chi phi cho vay va di vay von;

- Cdc khoan 16 do thay doi ty gia hOi dodi cua cac nghiep vg phat sinh lien quan den ngoai te;

- Du pilot-1g giant gia dau tu chUng khoan

Cac khoan tren dugc ghi nhin theo tong s6 phat sinh trong kY, khOng bit trir vOi doanh thu hot deng tai chinh

Tang Cong ty Thep Viet Nam - CTCP Bao cao tai chinh hop nhat s6 91 Lang Ha, quart DOng Da, thanh ph6 Ha NOi cho ky ke town tir ngay 01/01/2015 ddn ngay 30/06/2015

2.22 Cie khoin thud

Thud hien hanh

Tai san thud va cac khoan thud phai nOp cho nam hien hanh va cac nam truac dugc xac dinh bang so tien du kien phai nop cho (hoac dugc thu hoi tir) ca quan thud, dtra tr'en cac mac thud suit va cac lust thud co hieu luc den ngay ket thim Icy Ice town nam

Thud thu nhap hocin

Thud thu nhap hoan lai dugc xac djnh cho cac khoan ch'enh tech tam th6i tai ngay ket thitc Icy ke town nam giCra ca sof tinh thud thu nhap cua cac tai san va ng phai tra va gia tri ghi s6 cua chiing cho muc dich lap bao cao tai chinh Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc xac djnh theo thud suit du tinh se ap dung cho nam tai san (lucre thu hOi hay ng phai tra dugc thanh town, dui tren cac mirc thud suit va lust thus co hieu luc vao ngay ket thiic IcY ke town nam

2.23 Cac ben lien quan

Cac doanh nghiep true tiep hay gian tiep qua mOt hoac nhieu trung gian, co quyen kiem soat Tong C6ng ty hoac chiu su kiem soat cua Tong Cong ty, hoac ding chung su kiem soat vii Tong Cong ty, bao gom ca Cong ty me, Cong ty con va Ong ty lien ket IA cac ben lien quan Cac ben lien Let, cac ca nhan true tie!) hoac gian Weft nam quyen bieu.quytt TOng Cong ty ma có anh huang dung ke doi vii Tang C6ng ty, nhang 'than su quan ly chit chot cita T6ng °Ong ty, nhiing thanh vien mat thiet trong gia dinh cua cac ca nhan nay hoac cac ben lien ket nay hoac nhftng Cong ty lien lc& vii cac ca nhan nay cang dugc coi la ben lien quan

Trong viec xem xet tang moi quan he dm cac ben lien quan, can chit y tai ban chat cua m6i quan he chi kh6ng chi hinh thirc phap ly cua cac quan he do

3 TIEN VA CAC KHOAN TICONG DUCING TIEN

1.177.059.197.424 1.366.670.300.379 (1): Tien girl tai cac ngan hang thuang mai vii kY han tir 01 den dual 03 than vai lai suit tir 4%/ nam den

5,2%/nam

4 CAC KHOAN DAU TAI CHINH NGAN HAN

30/06/2015 01/01/2015

169.362.944.091 277.343.830.350

(i) Ching khoan dau tu ngan han la khoan dau tu ce phieu NgOn hang TMCP Cong thuong Viet Nam (CTG) S6

co phieu ma TOng Cong ty nam gift tai ngay 30 thing 06 nam 2015 la 5.000.007 c6 phieu, twang img vat 0,13% yen dieu Ig cua CTG

T6ng C6ng ty Thep Viet Nam - CTCP BM, cao tai chinh hofp nhat S6 91 Lang Ha, quart D6ng Da, thanh ph6 Ha N6i cho kY ke toan tir ngay 01/01/2015 den ngay 30/06/2015

(ii) Bao g6m cdc khoan tien gtri c6 lcy han tir 3 thinh den 12 than tai cdc Ngan hang TMCP vai lai suit tir

5,5%/nam den 6%/ nam

7 CAC KHOAN PHAI THU NGAN 114.N KHAC

Co ttic, lqi nhuan duqc chia

Phai thu ve lai tien giri co kY han, lai cho vay 4.010.163.997 4.082.182.045

Phai thu ve chuyen nhucmg c6 phan tai Cong ty thdp tam 6.492.310.000 6.492.310.000 mien Nam (da trich lap du pheng 100%)

Phai thu Cong ty TNHH Thep Vinakyoie khoan chiet khau 1.442.184.660

thucmg mai

Phai thu Cong ty TNHH Xfiy dung vi Thucmg mai (BMC) 2.552.550.000 2.552.550.000 lien dat coc thue dat

Phai thu nha thau xay dung ve dieu chinh kh6i luqng quy6t 5.500.934.908 town goi than du an theo (Cong ty CP gang the!) Thai

vien ban hang

Phai thu tien b6i thu6ng chat lacing thdp phe lieu 2.007.058.115 1.761.364.994

Phai thu tien d4t coc Khu dat CN Nhan Trach II 11.373.988.626

Tien den bit giai phi:541g mat bang du an kho Hoa Phu6c 942.297.300

208.400.401.768 258.939.576.626

8 D1,J PHONG PHAI THU NGAN 1-14iN KHO Dot

Tang Cong ty Thep Vi4 Nam - CTCP

S6 91 Lang Ha, van Dong Da, tharih ph6 Ha N6i

Bao cao tai chinh hop alit cho kj, ke town tir ngay 01/01/2015 den ngay 30/06/2015

(116.391.496.995) (446.615.606.434)

9 HANG TON KHO

Chi phi san xuAt kinh doanh db dang 78.419.216.279 191.511.121.218

2.017.553.305.560 4.167.069.839.774

CHI PHI TRA TRISOC NGAN HtSN

Chi phi bric &At, da (MO than Phan Mk me sat Ngutrm Chang) 15.720.362.791

Chi phi thue Mt va phi ca so ha tang 4.354.615.472

36.635.678.658 36.516.081.516

10

TLng C6ng ty Thep Viet Nam - CTCP

S6 91 Lang Ha, pan D6ng Da, thanh ph6 Ha Noi

Bao cao tai chinh htyp nhit

cho ky ke todn tir ngay 01/01/2015 den ngay 30/06/2015

11 THUE VA CAC KHOAN PHAI THU NHA NUOC

30/06/2015 01/01/2015

13 TA1 SAN CO DINH Hiru HINH

Xem chi tie't Phu luc 1

14 TAI SAN CO DINH THUETAI CHINH

Tting C8ng ty Thep Viet Nam - CTCP Bao cao tai chinh hop nhet S6 91 Lang Ha, quan Deing Da, thanh ph6 Ha NOi cho k9 ke town tir ngay 01/01/2015 den ngay 30/06/2015

Nguyen gia

Quyen sir dung Hit

Gia tri con lai

Tai ngay deu 1:9 939.487.497.808 2.140.643.304 117.639.902 941.745.781.014

(i): Gam khac do trong k9 Citing ty c6 phen gang Thep Thai Nguyen phat hanh c6 phieu rieng16 lam giam t91g so

him dm 'rang C6ng ty tai Cong ty c6 phen Gang thdp Thai Nguyen dr 65% xu6ng con 42,11% chuyen tir ding ty con thanh ding ty lien ket

Tang Cling ty Thep Viet Nam - CTCP Bat) cao tai chinh hop nhat

SO 91 Lang Ha, quart DOng Da, thanh 016 HA NOi cho ky ke town tir ngay 01/01/2015 den ngay 30/06/2015

16 CHI PHI XAY D1,1NG CO BAN 136 DANG

Dv an cai tao va ma rOng sari xuat Cong ty Co phAn Gang

thdp Thai Nguyen - Giai (loan II

4.299.736.963.182

Dv an du tu cai tao, ma rOng khai thac 10 thien moong Bac 10.760.003.806 Lang Cam

Dv an dau tu xay dung COng trinh khai thac than ma hAm lb

khu Nam Lang dm

3.424.659.339

Dv an Oa nha Van phong tai so 91 Lang Ha 1.049.580.682 1.049.580.682

DAu tu xay dung lb u phoi phan )(yang can 2.446.738.668

Chi phi to van thief kA, lap Dv an cai tao phan xuang can 952.719.895

Sira chfra 16.n TSCD 1.029.371.191 8.168.691.452

17.669.448.452 4.464.480.773.018

Tang Cong ty Thep Vi?t Nam - CTCP Bac) cao tai chinh hop nht

SO 91 Lang Ha, (An D6ng Da, thanh ph6 Ha Nei cho Icy ke town tir ngay 01/01/2015 den ngay 30/06/2015

17 BAT DOG SAN DAU TU

Gia tri con 191

Gia tri can lai cuOi kj, dm bit Ong san dau tu da dung the chip, cam co dam bao cac khoan vay: 113.365.153.270 VND

Nguyen gia cuOi ky bit ging san dau tu bao gem:

Bat Ong san dAu tu th6 hirt gia tri Nha va thiet bj cua hai toa nha so 189 Nguyen Thi Minh Khai va so 193 Dinh Tien Hoang, Quart 1, TP HO Chi Minh dm Cong ty CO phan Kim Khi HO Chi Minh (la Cong ty con dm Tang Cong ty) Phan Ian dien tich sir dung hai taa nha dtroac cho thug Toan b0 gid tri bit Ong san dau to nay dang ducfc the chap a dam bao cho khoan vay cua 02 cao oc tai Ngan hang TMCP Cong thucrng Viet Nam

18 CAC KHOAN DAU TU TAI CHiNH DAT HAN

30/06/2015 01/01/2015

COng ty Co phan Thep Tam Mien Nam (ii) 28.019.682.908 28.019.682.908

Dalt tn vao cling ty lien doanh, lien Ich 4.519.270.131.817 3.464.674.113.587

Cong ty TNHH Gia tong va Dich vy Thep Sai Gott 29.852.369.253 29.157.215.090 Ging ty Lien doanh Vdt lieu chiu lira Nam Ling 12.768.723.457 6.173.607.001

Tang Cang ty Thep Viet Nam - CTCP Bio cao tai chinh hqp nhfit S6 91 Lang H4, quail D6ng Da, thanh ph6 Ha NOi cho ky ke town ttr ngay 01/01/2015 den ngay 30/06/2015

Mg ty CO phin Ca dien Luyen kim Thai Nguyen 6.452.717.821 6.902.054.452

ang ty Lien doanh San xuat Thep Vinausteel 62.628.364.476 54.962.680.327

Cling ty TNHH Khoang sin Luyen kim Viet Trung 724.162.960.406 868.256.045.049

C8ng ty Ca phan Gang Thdp Thai Nguyen (iv) 1.131.617.950.430

Cong ty CO ph&n Dau tu IA Kinh doanh thep Hung Yen (v) 6.725.029.793 6.725.029.793

Dau tze ca phi& 2.049.724.300 4.558.107.600

Gap von dal kgri 28.758.709.958 42.500.236.578

C8ng ty CP Giao nha.n Van tai Ngoai thong 14.040.000.000 14.040.000.000

Con &Ong Viet

D'Itu tit dal km khac 49.050.000.000 49.376.206.908

Tian girl c6 lc, han tai Ngan hang Thuong mai 20.000.000.000 22.461.406.908 Tian giri c6 ick han tai Ngan hang TMCP Dau tu Va PMt

trian Viet Nam

15.000.000.000

Tian gai c6 lc9 hp tai Ngan hang Viet Nam Thinh vuqng - ' 11.364.800.000

Tang COng ty Thep Viet Nam - CTCP Bao cao tai chfnh hgp nhat

so 91 Lang Hy, quart Ding Da, thanh ph6 HA NOi cho ky Ice toan tir ngay 01/01/2015 den ngay 30/06/2015

pheng giant gia dAu to tai chfnh dai han (*) (55.118.728.933) (32.881.111.509)

(iii) Bao cao tai chfnh cua Ging ty TNHH Thep Vinakyoei stir ding DO la My (USD) lam dun vi tien te de ghi se ke tan, lap va trinh bay Sao cao tai chfnh, dugc chuyen did sang Deng Viet Nam (VND) theo ty gia bInh quan lien ngan hang do Ngan hang Nha nude c8ng be tai ngay 30 thang 06 nate 2015 la 21.673 VND/USD Chi tieu yen diu tu cua chn sb hati dugc chuyen del theo ty gia tai ngay gap yen cua C8ng ty me Toan khoan chenh lech gid hei doai phat sinh khi chuyen dei bao cao tai chfnh cua C8ng ty lien ket nay dugc ghi nhan vao phin chenh lech t5 eia hei dpai trona muc yen chit sn heu cua Cone tv lien ket

(iv) Ty le lgi ich va quyen bleu guy& cua Tang Cong ty tai Cong ty Ce phan Gang Thep Thai Nguyen nu 30/06/2015 giam tir 65% xueng 42,11% do Cong ty CO phan Gang Thep Thai Nguyen phat hanh chao ban rieng 16 100.000.000 ce phan, tucmg duang: 1000 ty deng cho Tang COng ty Diu tu va Kinh doanh yen Nha nuOc (SCIC), clan den yen dieu le caa Cong ty nay tang tir 1.840 ty VND len 2.840 ty VND

(v) Bac) cao coo Cong ty CO 061 vi Diu tu va Kinh doanh Thep Hung Yen va C8ng ty CO phan Thep Viet My dugc trinh bay tren Bao cao tai chfnh hap nhat theo phuang phap von chit can dr vat) Bao cao tai chfnh cho ky Ice tan tir ngay 01/01/2014 den ngay 30/09/2014 vi DY 01/01/2014 den 31/12/2014 Cac giao dich phat sinh to ngay 01/10/2014 den ngay 01/01/2015 cua cac Cong ty nay Icheng anh huang tong yeu den Bao cao tai chfnh hop nhat

Diu lir vao c8ng ty lien doanh, lien kit

Thong tin chi U.& ve cac Ong ty lien kit cua Cong ty vac) ngiy 30/06/2015 nhu sau:

Nai thinh lAp VI Ty le Ty le quyen Hog dung kinh doanh

COng ty CO phin LuOi thep Binh TP HCM 40,06% 40,06% Sin xuat ltrai thdp

Tay

Cong ty CO phan Tan Thanh My Viing Tau 24,48% 24,48% Kinh doanh the') C8ng ty CO phin Thep Tan Thuan TP HCM 25,00% 25,00% San xuat thep Cong ty CO phan Ca khf Luyen kim Deng Nai 45,00% 45,00% Luyen can thep COng ty CO phin Diu tu Xay ding

mien Nam

Cong ty Lien doanh Nippovina TP HCM 50,00% 50,00% San xuat ton

COng ty Lien doanh Thep Tay DO Can Tha 35,00% 35,00% Sin xuat the') Cong ty TNHH Gia cong va Dich vi Deng Nai 30,39% 30,39% San met the') Thep Sai Gen

Cong ty Lien doanh Vat lieu chiu lira Deng Nai 68,00% 50,00% Vat lieu chiu Itlra Nam ling

COng ty TNHH Ong thep Viet Nam Hai Phong 50,00% 50,00% San xuet the") Cong ty CO phan Thep Tam la Vilng Tau 35,14% 38,25% Sin xuat thdp

Th6ng nhat (iv)

COng ty TNHH Ca kill Viet Nhat Hai Pheng 28,00% 28,00% Ca khf

C8ng ty CO phan Tito Then Hai Dtrang 40,11% 40,11% San xuet gach

Tang Ong ty Thep Viet Nam - CTCP

S6 91 Lang Ha, quan Dang Da, thanh ph6 Ha Nei

Bao cao tai chinh hop nhat cho ky ke tan to ngay 01/01/2015 den ngay 30/06/2015

Cong ty Co phan Ca dien Luyen kim Thai Nguyen 26,21% 26,21% San xuat thdp

Thdi Nguyen

Cong ty Co phan Thep Da Nang Da Nang 31,16% 30,00% San xuat thep

Cong ty TNHH Nasteelvina Thai Nguyen 42,11% 43,50% San xuat thep

Cong ty TNHH Thep Vinakyoei TP HCM 40,00% 40,00% San xuat thep

C6ng ty Lien doanh Trung tam TP HCM 40,00% 40,00% Bat dang san

TMQT IBC

Cong ty Lien doanh San xuat Thep Hai Phong 30,00% 30,00% San xuat the')

Vinausteel

Cong ty TNHH Thep VSC- POSCO Hai Phong 34,00% 34,00% San xuat thep

Cong ty TNHH Cang quiSc to Thi Vai Vung Tau 17,66% 17,66% Dieu hanh cang

Cong ty TNHH Khoang san Luyen

kim Viet Trung

Cong ty Tai chinh Co phan Xi mang (i) HA NOi 10,41% 10,41% Tin dung

Cong ty Co phan Bao hiem Petrolimex HA Nei 6,00% 6,00% Bao hiem

Cong ty Co phan Sat Thach Khe Ha Tinh 19,39% 20,00% San xuat thep

C6ng ty Co phan Doremit Viet Nam (i) Thank Haa 15,00% 15,00% Khai thdc quang

Cong ty TNHH VNS-Daewoo Wing Tau 50,00% 50,00% Nhap khau, phan phoi

Cong ty Co phan Dau tu va Kinh

doanh thdp Hung Yen

Hung Yen 25,92% 29,00% San xuat the') Cong ty Co Phan Thep Viet M9 Da Nang 16,89% 20,36% San xuat thdp

Ong ty Lien doanh van tai hien Viet

Nhat

TP HCM 20,70% 21,70% Kinh doanh van tai

da phuong thirc Cong ty TNHH Nissin Logistics FMK 19,07% 20,00% Kinh doanh van tai

da phucmg tilde Cong ty TNHH Agility TP HCM 27,66% 29,00% Kinh doanh van tai

Cong ty TNHH Huyndai Vinatrans TP HCM 46,73% 49,00% Kinh doanh van tai

Con ty TNHH SOJITZ Viet Nam TP HCM 46,73% 49,00% Kinh doanh van tai

Cong ty Co phan Depot Sai San (ii) TP HCM 43,84% 77,68% Kinh doanh tong hop

(i) Cdc khan dau tu vao cac cong ty ma Tang Cong ty gap dui 20% von dieu le nhung nem quyen arih huang

dang ke do dai din von dia Van phang ta tha.nh vien Hei clang Quan tri cua cac cong ty nay Theo danh gia cua

Ban Tang Gam doc, quyen anh huang dang ke cua Tang cong ty d6i vai cac cong ty nhan dau tu nay da dtrac

xac Binh chew chin va vi'ec xac dinh cac cong ty nay IA cong ty lien ket ciia Tong Cong ty phu hap vai vai tr6

dm Tang Clang ty, tuan th6 chuan nurc ke toan va che de ke tan hien hanh

22 CHI PHI TRA TRIMIC DAI HiNN

30/06/2015 VND

01/01/2015 VND

Tong Cong ty Thep Viet Nam - CTCP

So 91 Lang Ha, quan Deng Da, thanh pile Ha Nei

Bao cao tai chinh hcrp nhAt cho k9 ke todn tir ngay 01/01/2015 den ngay 30/06/2015

Chi phi bei thuOng tnrcrt 10 bai thai tai and than PhAn MI - 12.415.366.158

Chi phi sira chila lon TSCD chO phan be 1.367.728.221 33.030.882.443

343.336.023.907 660.253.711.467

Loi the vi tri dia19 phan anh Iqi the vi tri dia 19 phat sinh khi xdc Binh gid tri doanh nghiep de c6 phAn hen ciia

Tong C6ng ty Theo quy dinh tai khoan 2 dieu 2 Nghi dinh 189/2013/ND-CP ngay 20/11/2013, gia tri lci the vi

tri dia 19 Qat thue khi xdc dinh gia tri doanh nghiep de ce phan h6a da ducrc cap c6 thAm quyen cong be gid tri

doanh nghiep theo quy dinh tnrac ngay Nghi dinh 59/2011/ND-CP c6 !lieu luc se duoc khAu trir vao den thue

dAt phai nOp pita doanh nghiep co phAn hea Tong C6ng ty van thuc hien hach loan vao chi phi va thanh toan

tien thue ilk hang !lam Tong cong ty chua thuc hien phan be gia tri loi the vi tri dia 19 khi ce phan h6a a bit

trix clan tien thue dAt phdt sinh theo Nghi Dinh tren nhung vAn chua thuc hien ducic cac thO tuc voi cac ca quan

chirc nang ve viec bit trix nay Ngoai ra,16 dAt nge 67 throng Ngo Quyen, Hai Phong da ghi nhan 1c/i the vi tri

dia19 la: 24.052.770.000 VND nhung dA c6 Quyet dinh thu hei cua UBND thanh phe Hai PhOng trong nam

(ii) Gid tri thucmg hieu phan anh gid tri thucmg hieu phat sinh khi xac dinh gia tri doanh nghiep de ce ph'In h6a cOa

Tong Cong ty va C6ng ty Co Phan Gang Thep Thai Nguyen Gia tri thuang hieu ducrc phan be vao chi phi san

xuAt kinh doanh trong thOi gian 10 nam ke tir ngay Tong Ong ty va COng ty Ce Phan Gang Thep Thdi Nguyen

chinh thine chuy6n thanh Ong ty ce phAn

23 TAI SAN DAI HAN KHAC

6.392.097.081 16.820.655.317 (i)