VNSTEEL BCTC HOP NHAT QUY III 2017 Signed

VNSTEEL BCTC HOP NHAT QUY III 2017 Signed tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả...

TONG CONG TY THEP VIET NAM - CTCP Bao coo tai chinh hqp nhAt

s6 91 Lang Ha, quAn D6ng Da, thanh ph6 Ha N6i Cho IcY ke town Quji III nam 2017

BANG CAN DOT Kt TOAN HOP NHAT

Tai ngay 30 thong 09 nam 2017

Ma

so TAI SAN

110 I Tiin va cac khoin twang throng tin 3 1.554.254.372.625 1.754.245.914.636

112 2 Cac khoan tucmg dtrcmg tien 947.938.092.658 1.218.395.852.189

123 1 Batt to nAm gib den ngay dao hart 124.525.388.114 140.868.657.230

130 III Cac khoin phai thu ngin han 1.461.806.204.209 1.631.396.010.052

131 1 Phai thu ngan han cua khach hang 5 1.347.290.551.701 1.484.432.932.600

132 2 Tra trueic cho ngutri ban ngin han 113.432.400.351 86.260.945.087

137 5 Du pheng phai thu ngin han kho doi (226.017.719.107) (190.958.462.724)

149 2 Du phong giam gia hang tan kho (46.958.227.562) (49.007.909.003)

152 2 'nue gid tri gia tang duot khAu trir 106.074.381.665 132.497.156.313

153 3 Thu va cac lchoan khac phai thu Nha ntrac 15 11.280.666.299 17.517.211.462

221 1 Tai san c6 dinh him hinh 9 2.450.601.756.324 2.705.509.487.940

224 2 Tai san co dinh thue tai chinh 10 8.524.204.441

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

BANG CAN DOI KE TOAN HOT NHAT

Tai ngity 30 thiing 09 nam 2017

252 2 D'au tu vao cong ty lien doanh, lien ket 4.439.076.886.115 4.376.923.604.848

254 4 Dv phOng giam gia dAu tu tai chinh dai han (56.976.115.308) (58.029.604.339)

Ma

so

Thuyet NGUON VON

minh

313 3 Thue va cdc Idloan phai nOp Nha nuoc 15 70.565.923.244 28.679.821.356

320 8 Vay va nq thud tai chinh ngin han 18 3.000.640.225.826 4.670.539.240.456

Ma

NGUON VON

so

Thuyit minh

400 D VON art SO Het

410 I Van chfi hiku

411 1 Van gap ctia chit ser hint ,

411a CO phieu phi thong có quyin bleu guy&

412 2 Than du von co phan

414 3 Van khac cita chit so him

416 4 Chenh lech dinh gia lai tai salt

417 5 Chenh gja hai dual

418 6 Quy dau to phat tri6n

420 7 Quy khac thuac van chti sof hiru

421 8 Lqi nhuan sau thue" chua pilau phai

42Ia LNST chzra phan phei Illy kin din cudi nam fru*

429 10 Lqi ich c6 (long khong ki&rt sok

20

430 II Ngutm kinh phi va quy khic

431 1 Ngutm kinh phi

TONG CONG TY THEP V11 T NAM - CTCP

SS 91 Lang Ha, guar] Ding Da, thanh phi HA /s.101

BANG CAN DOI Kt TOAN HQ'P NHAT

Tai ngay 30 thong 09 tam 2017

(dip theo)

Bao cat) tai chinh hcrp nhat

Cho IcY k4 town Quy 111nam 2017

8.011.525.325.856 7.599.218.686.549 6.780.000.000.000 6.780.000.000.000

0 22.256.473.815 24.927.586.412 (840.752.560.827) (846.797.471.093) 180.100.598.158 206.353.960.100 66.254.049.530 78.278.803.357 11.540.892.460 1.581.164.271 1.283.481.255.611,06 783.455.740.497

508.644.617.108,52 571.418.903.005

70.000.000 70.000.000 13.777.695.078.587 14.751.567.943.086

001 00

TONG CONG TY THEP VIET N CTCP

Ha Nei, ngay 30 thong A 0 nea ' n 2017

14.935.575.357.419 4.871.803.677.973

72.200.280 180 4.799.603.397.793 4.456.939.082.973 342.664.314.820

23.541.419.244 79.677.685.021

140.603.010.250

75 194.948 186 77.932.603.205 92.096.496.951

0

1.763.682.166 662.996.865.160 603.049.079.344 59.947.785.816

TONG CONG TY THEP VIET NAM - CTCP Rao cao tai chinh hqp nhat s6 91 Lang Ha, qu'dn Ding Da, thanh ph6 HAW Cho ky ke town Quy II nam 2017

BAO CAO LIXU CHUYEN TIEN TE HOT NHAT

Quf) III nam 2017 (Theo phwong phdp gidn dip)

01 I Lpi nhufin &trot thul 664.451.684.779 748.258.644.683

6 Dilu chinh cho cdc khan

02 Khan hao tai san co dinh va bat dOng san Tau to 301.416.888.746 303.452.152.793

cac khoan mac ti'&'n to co oic ngoii tr

756.465.024 (43.789.274)

08 14 Loi nhun tit hogt d-Ong kinh doanh trade

thay doi von Itru (Ong

837.656.697.368 1.159.569.739.913

11 Tang, giam cac khoan phai tra (Ichong ke lai vay

phai tra, thue thu nhap doanh nghi0 phai n6p)

204.733.871.391 (341.373.817.137)

15 Thud thu nhap doanh nghi6p da n6p (62.450.468.811) (96.962.822.463)

17 Tien chi khac cho host ding kinh doanh (54.503.145.354) (17.119.488.477)

20 Lim chuyin tien thudn tit hog ttO'ng kinh doanh 1.265.591.234.342 (31.696.343.343)

IL LUX) CHUYEN TIEN Tir HOAT DONG DAU TU

21 1 Tien chi d mua sam, xay dung tai san co dinh

va cac tai san dai han khac

(101.425.171.159) (56.645.854.556)

22 2 Tien thu tir thanh ly, nhircmg ban tai san co dinh

va cac tai san dai han khac

26 6 Tien thu hOi dau to gOp vein vao don vi khac 1.500.000.000 102.492.310.000

27 7 Tien thu lai cho vay, c6' tire va lai nhuan &roc chia 285.667.218.519 159.863.464.956

30 btu chuyin tin thulin tir hoot d¢ng (Tau to 405.055.657.535 (158.321.254.572)

Nguyen Duy Dung

THEP VIET I M

C TCP

s6 91 Lang Ha, guar, Deng Da, thanh ph6 Ha Noi Cho kkkA man Qu91I nam 2017

Qui III am 2017 (Theo plutang phdp gian dip)

Luy ke tIr dau nam den cal qu9 nay

Ma

s6

Thuyet CHI TIEU

31 I Tien thu t r phat hanh c6 phieu, nhan von gftp

ctla chft ser huu

5.000.000.000

32 2 Tien tra iai von gap cho cac chi' soft hftu, mua tai (56.000.000.000)

34 4 Tien tra ng g6c vay (14.110.573.510.658) (11.018.299.340.813)

36 6 C6 tftc, lgi nhuan da tra cho chft hat (326.241.672.812) (35.377.980.555)

40 Lieu chuyb z hien thuk: tic hog Prig tai chinh (L870.463.668.293) 200.855.369.825

(

;

50 Lull chuyin tien thuin trong 1E57 (199.816.776.416) 10.837.771.910

0

60 Tien va twang throng tin din k 1.754.245.914.636 1.533373.476.796

61 Anh huo-ng cua thay d6i t9 gin htft dodi quy dei ngoai to (174.765.595) (149.834.665)

70 Tien va twang throng lien cuei kj, 3 1.554.254372.625 1.544.061.414.041

Ha Nai, ngery30 thing A 0 nam 2017

TONG CONG TY THEP VIET NAM - CTCP Bao cat) tai chinh hop nhAt

THUYET MINH BAO CAO TAI CHINH HOP NEAT

Quf, III num 2017

1 DAC DIEM HOAT BONG CUA DOANH NGHIEP

Hinh thtk so* hfru Win

Tang Ging ty Thdp Viet Nam - CTCP lu doanh nghiep Nhu nuac dugc thanh lap theo Quyet dinh s6 255/TTg ngay 29/04/1995 va Quyet djnh so 267/2006/QD-TTg ngay 23/11/2006 cAa Thu Tubing Chinh Ph& ve viec thanh lap Tang Cong ty Thdp Viet Nam Tong C6ng ty Thep Viet Nam chinh thAc hoat dung theo mo hinh C6ng ty Me Cong ty con ice tir ngay 01/07/2007

'Ding Cong ty ducc chuyen dal tir doanh nghiep nha nu& sang C6ng ty ca phan theo Quyet dinh sa 552/QD-TTg ngay 18/04/2011 dm Thit Wang Chinh phir ve viec phe duyet phuang an ca phan h6a Tong Cong ty Thep Viet Nam Tang C6ng ty Thdp Viet Nam - CTCP chinh thAc chuyen sang hoat dOng duai hinh tilde Cong ty co phan tir ngay 01/10/2011 theo Giay chAng nVin (Sang ky doanh nghiep Tang Cong ty co phan s6 0100100047 do Set

Ke hoach va Dau to Thanh pha HA cap, thay d6i lan thir 8 ngay 12/06/2015

Try so chinh ctla Tong C6ng ty duqc dat So 91 Lang Ha, quan Dang Da, thanh pha Ha NOi

Van di'eu le dia Tang Cong ty la 6.780.000.000.000 dang tucmg throng 678.000.000 ca phan, menh gia IT* c6 phan la 10.000 clang

Linh vire kinh doanh

T6ng Cong ty san xuat, kinh doanh thircmg mai cac mat hang sit, thdp, than cac loci; Giao nhan, kho van ngoai

thtrang

Nganh oghe kinh doanh

Hoat dOng kinh doanh ctia Tang C6ng ty chi yeu la:

San xuat sit thdp, cac kim loci khdc va cac loai san phim thdp;

Ban buon kim loci va pang kim loai: ban bu6n quang sat va kim loci mau; ban buon sat thep va kim loci mau cr clang nguyen sinh; ban buon thanh pham bang sat, thdp va kim loci mau;

Cho thue may m6c, thiet bi;

Cho thue van phong

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

So 91 Lang Ha, quan Wing Da, thanh Oa Ha NOi Cho ky ke toan Q4 III nam 2017

Tong Cling ty c8 cac cling ty con cluvc hqp nhAt bao cao tai chinh tai thoi diem 30/09/2017 bao Om:

Ty le Ty le quyen Lai ich bieu quyet

Hog dOng kinh doanh

chinh Cling ty CP Kim Khi Ha NOi - Ha NOi 89,37% 89,37% Kinh doanh thdp VNSTEEL

Citing ty CP Kim Khi TP.HCM H6 Chi Minh 55,67% 55,67% Kinh doanh the!) Cong ty CP Thdp Nha B8 - Ha Chi Minh 74,64% 74,64% Kinh doanh thdp VNSTEEL

Cong ty CP Thdp Thti Duc - Ha Chi Minh 65,00% 65,00% Kinh doanh thdp VNSTEEL

Cling ty CP Thep Vicasa - Ding Nai 65,00% 65,00% Kinh doanh thdp VNSTEEL

Cling ty CP Ma kem tong nghiep Dang Nai 51,00% 51,00% Ma tong nghiep Vingal - Vnsteel

Cling ty CP Giao nhan kho van Ha Chi Minh 95,37% 95,37% Giao nhan van chuyen Ngoai thucmg Viet Nam

Cling ty CP Ton ma VNSteel Thang

Long

Ha NOi 89,01% 89,01% San xuet va Kinh doanh ton

ma Cong ty TNHH MTV Thep Mien BA Ria Wing Tau 100,00% 100,00% San xuet thdp Nam - VNSTEEL

Cling ty TNHH MTV Thep Tem la BA Ria Viing Tau 100,00% 100,00% San xuat thdp can ngutii Ph6 My - VNSTEEL

Cong ty TNHH Tir van Luyen kim Ha Chi Mirth 100,00% 100,00% Tu van thia't ke Luyen kim MDC

Clang ty TNHH Van tai 0 to Vina

Vinatrans (Cong ty con Cong ty CP

H6 Chi Mirth 88,23% 88,23% Dich vu van tai da phucmg

that Giao nhan kho van Ngoai thucmg)

- Cong ty con khong dtrqc hqp nhlt bao cao tai chinh tai tlari Mint 30/09/2017 bao gam:

Cong ty Ca phen Thep Tem Mien Nam hog dOng tren IYnh \tut sari xuat va kinh doanh thdp tai thanh phi H6 Chi Minh Tai ngay 31/12/2016, ty le Igi ich do Tang °Mg ty dang nam giCr tai cling ty nay la 64,60% Do dA bi thu h6i giey phdp dau to theo quy& dinh so 29/QD.BQL-DT ngay 11/03/2014 va dang thuc hien cat thit tut giai the theo quy dinh cua phap luat nen tong ty nay bi log trir kh6i viec hop nhet bao cao tai chinh ctia Tong Cong ty

Tiing Cong ty c6 cat ding ty lien ket, ca so kinh doanh ding kiem soat quan trong dime pilaf) anh trong bao cao tai chinh hqp nhAt theo phirang phap von chii set hitu tai thtri diem 30/09/2017 bao gam:

TS, le TS, le quyan Hog dOng kinh doanh lai ich biau guy& chinh Cong ty Co phan Lu6i thdp Binh HA Chi Minh 40,06% 40,06% San xuat Itrai thdp Tay

C6ng ty Co phan Tan Thanh My Viing Tau 25,48% 25,48% San xuat vii va phu lieu san

xuat the') Gong ty Co phan Thep Tan Thuan HA Chi Minh 25,00% 25,00% San xuet thdp Cong ty Co phan Ca ichi Luyen kim DZing Nai 45,00% 45,00% Luyen can the!)

Bao cao tai chinh hap nh4t

Cho ky ke toan QuY III ram 2017

TONG CONG TY THEP VICT NAM - CTCP

S6 91 Lang Ha, quail D6rig Da, thanh pho Ha Nio

TOng Cling ty co cac ding ty lien ket, ca s6 kinh doanh dong

trong bdo cao tai chinh hcfp nhlit theo phaang phap von chd so•

kiem sok quan trong dirge phan anh hiru tai thiri dint 30/09/2017 (tiip):

Ty le Ty le quyen Hoat dOng kinh doanh

Cong ty C6 phan Dau to Xay dtmg

mien Nam

Cong ty Lien doanh Nippovina HO Chi Minh 50,00% 50,00% San xuat ton

Cong ty Lien doanh Thep Tay Do Can Tha 55,00% 50,00% San xudt thdp COng ty TNHH Gia ding va Dich

vu Thep Sai Gon

Cong ty Vat lieu chit' lira Nam ling D6ng Nai 68,00% 50,00% Vat lieu chiu lira Cong ty TNHH Ong thdp Viet Nam Hai Phong 50,00% 50,00% San xudt Ong thdp Cong ty CP Thdp Tam la Th6ng

nhk

Cong ty C6 phan Triic Theo Hai Ducmg 40,11% 40,11% San xudt vat lidu chiu lira Cong ty CO phan Ca dien Luyen

kim Thai Nguyen

Thai Nguyen 26,21% 26,21% San xuat thdp Cong ty CO ['hail Thep Da Nang Da Nang 31,16% 31,16% San xuat thdp Cong ty TNHH Nasteel vina Thai Nguyen 36,70% 36,70% San xudt thdp Cong ty TNHH Thdp Vinakyoei HO Chi Minh 40,00% 40,00% San xudt thdp C6ng ty Lien doanh Trung tam HO Chi Minh 50,00% 50,00% Kinh doanh bdt dung san TMQT IBC

Cong ty Lien doanh San xudt Thep Hai Ph6ng 30,00% 30,00% San xuat thdp Vinau steel

Cong ty TNHH Thep VSC- POSCO Hai Phong 34,00% 34,00% San xuat thdp (VPS)

Cong ty TNHH Khoang san Luyen

kim Viet Trung

Cong ty TNHH VNS-Daewoo Wing Tau 45,57% 50,00% Nhap Ichau, phan ph6i phe

lieu sat Cong ty CP Gang thdp Thai Nguyen Thai Nguyen 65,00% 65,00% San xudt thdp C6ng ty CO phdri to va Kinh

doanh thdp Hung Yen

Hung Yen 37,66% 37,66% San xudt the!) Cong ty TNHH Van tai Viet Nhat H6 Chi Minh 21,70% 21,70% Kinh doanh van tai Cong ty TNHH Nissin Logistics Ha N'Oi 29,00% 29,00% Kinh doanh van tai Cong ty TNHH Agility HO Chi Minh 29,00% 29,00% Kinh doanh van tai Cong ty TNHH Huyndai Vinatrans

Logistics

HO Chi Minh 49,00% 49,00% Kinh doanh van tai

da phuong thirc C8ng ty CP Kim Khi Mien Trung Da Nang 38,30% 38,30% Kinh doanh the')

TONG CONG TY THEP VIET NAM - CTCP Bari cao tai chinh hqp nhat

SO 91 Lang Ha, quan Ding Da, thanh phi') Ha N6i Cho IcYk8 toan Quy III nom 2017

2 CHE DO VA CHINH SACH KE TOAN AP DVNG TAI TONG CONG TY

2.1 Icy ke toan, don vi ti'an t6 sir dung trong ke toan

KY Ice toan nom dm Tong Cong ty theo nom ducmg lich bat dau tir ngay 01/01 va kOt thuc vao ngay 31/12 hang nom

Dan vi tin t6 sir dung trong ghi chep ke toan la dong Vi6t Nam (VND)

2.2 Chudn muc va Ch8 d6 ke toan ap dung

Chd dd kd loan tip dung

Tong C6ng ty ap dung ChO d6 KO toan doanh nghi6p ban hanh theo Thong to s6 200/2014117-BTC, Th6ng to so 202/2014/TT-BTC ngay 22/12/2014 dm BO Tai chinh va Thong to so 53/2016/TT-BTC ngay 21/03/2016 dm BO Tai chinh ve vi6c sira d6i, b6 sung mot so di8u ctia Thong to s6 200/2014/TT-BTC va Thong to s6 202/2014/TT- BTC hut:mg dart Phtrang phap lap va trinh bay bao cao tai chinh him nat

Tuyen bei vd viec tudn thzi Chudn muc ke toan vot Chd dd ki tot n

TOng Cong ty da ap dung cac Chan muc kO toan Vi6t Nam va cac van ban huang dart Chan muc do Nha nuac

da ban hanh Cac Bdo cao tai chinh clugc lop va trinh bay theo citing moi quy dinh cua tong chart muc, th6ng to htremg dln thuc hi6n Chas, muc va ChO d6 ke toan doanh nghi6p hi6n hanh dang ap dung

2.3 Ca ser lap Ban can tai chinh him nhAt

Bao cao tai chinh hap nhat cua TOng Cong ty duqc lap ten ca se hqp nhat Bdo cao tai chinh rieng cua Tong Ong ty va Bao cap tai chinh cua cac cong ty con do TOng Cong ty ki8tn soot (cac cong ty con) Vic ki'em soot dot &Km khi T6ng COng ty có kha rang kiem soot cac chinh sach tai chinh va hoat dOng cua cac cong ty nhan dau

to nham thu dtrqc Igi ich tir hoat d6ng cua cac cong ty nay

Bdo cao tai chinh cua cac cong ty con duqc ap dung cac chinh sach kO tan nhat quan vai cac chinh sach kO toan caa Tong Cong ty

K8t qua hoat Ong kinh doanh cua cac cong ty con dm:lc mua hoac ban di trong ram dug:re trinh bay trong Bao cao tai chinh hqp nat tir ngay mua lai hoac cho den ngay ban khoan dau to 6 ding ty do

Cac se) du, thu nhap va chi phi chit yOu, ke ca cac khoan tai hay 10 chua thuc hi6n phat sinh tir cac giao dich not b6 dirge loci vet khi hqp nhat Bao cao tai chinh

Lqi ich caa co dOng khong kiOm soot la phan lqi ich trong lai, hoac 10, va trong tai san than oh cong ty con kh6ng ducc nom gill ben TOng Cong ty

2.4 Cling cu tai chinh

Ghi nhdn ban ddu

Tai san tai chinh

Tai san tai chinh cua T8ng Cong ty bao gom tin va cac khoan twang dtrcmg tien, cac khoan phai thu khach hang

va phai thu khac, cac khoan cho vay, cac khoan dau to ngart han va dal han Tai th6i diOm ghi nhan ban dau, tai san tai chinh dtrqc xdc dinh theo gia mua/chi phi phat hanh c'6ng cac chi phi phat sinh khac lien quan true tiep d'On vi6c mua, phat hanh tai san tai chinh d6

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

SO 91 Lang F14, quAn DOng Da, thanh phO Ha NOi Cho kj, ke toan Quj, III nom 2017

Ng phai tra tai chinh

Ng phai tra tai chinh cua Tong Cong ty bao gom cac khoan vay, cac khoan phai tra ngutri ban va phai tra khac, chi phi phai tra Tai thbi diem ghi nhan Ian du, cac khoan ng phai tra tai chinh dugc xac dinh theo gia phat hanh tong cac chi phi phat sinh lien quan trvc tiEp den viec phat hanh ng phai tra tai chinh d6

Hien tai chtra co cac quy dinh ve danh gid I4i Ong cu tai chinh sau ghi nhan ban dau

2.5 Chuyeln dei Bac) cao tai chinh rap bing ngoai t? sang Deng Vi4 Nam

De phgc vu cho mpc dich trinh bay ten Bao cao tai chinh hgp nhat theo phucrng phap vOn chit sir hau, Bao cao tai chinh cua cac Ong ty lien kat lap bang ngoai to dugc chuyen doi sang Bao cao tai chinh 14p bang d6ng Viet Nam theo cac sau: tai san va nq phai tra theo gia cuOi ky, von dau tu cua chit s6 huu theo gid tai ngay g6p von, Bao cao lc& qua holt dOng kinh doanh va Bdo cao Itru chuyen tien to theo tj, gid binh quan kj, Ice toan (nett chenh Lech khong vugt qua, 3%)

2.6 Cac nghi4 vu bang ngoai tg

Cac giao dich bang ngo4i to trong kj, ke toan dugc quy dOi ra (long Viet Nam theo t gia thuc te' tai ngay giao dich Ty gia giao dich thuc te nay dugc xac dinh theo nguyen tat sau:

Khi mua ban ngoai gid dugc quy dinh trong hop ding mua, ban ngo4i to giaa TOng Cong ty va ngan hang thuong mai;

Khi g6p vOn hoac nhan gOp vOn la tj, gia mua ngo4i tg cua ngan hang ncti TOng Citing ty mit tai khoan tai ngay g6p von hoac Khi nhan gOp von la t gid mua ngo4i to cua ngan hang nai Tong COng ty ma tai khoan de nhan vOn cua nha dau to tai ngay g6p vOn;

Khi ghi nhAn ng phai thu IA t gia mua cua ngan hang thuong mai not TOng Cong ty chi dinh khach hang thanh toan tai thin diem giao dich phat sinh;

Khi ghi nhan ng phai tra la ty gia ban cua ngan hang thuong mai nai TOng C6ng ty du ld'en giao dich tai thtri diem giao dich phat sinh;

Khi mua sam tai san hoac thanh toan ngay bang ngo4i te la ty gid mua cua ngan hang thuong mai nai Tong Gong ty thuc hien thanh toan

TY gid giao dich thuc t4 khi danh gia lai cac khoan mpc tien to c6 gOc ngo4i tg tai th?yi diem lap Bdo cao tai chinh hop nhat dugc xac dinh theo nguyen

Doi yeti khoan intic phan lo4i la tai san ap dung gid mua ngoai to cua ngan hang thuong mai nai TOng

°Ong ty thuOng xuyen co giao dich;

DOi vai tien girl ngoai te: ap dung tj, gid mua cua chinh ngan hang nai Tong Cong ty ma tai khoan ngoai te; Doi vOi khoan mpc phan lo4i la ng phai tra: ap dung ty gid ban ngo4i to cua ngan hang thuong mai nai TOng Cong ty thtdyng xuyen co giao dich

Tat ca cac khoan chenh tech gid that t6 phat sinh trong nom va chenh Lech do danh gia I4i so du cac khoan mpc tien to c6 giSc ngoqi tg cuOi nom dugc hach toan vao ket qua ho4t dOng kinh doanh cua kji ke toan

2.7 Tien va cac khoin twang duang tien

Tien bao gom tien mat tai quy, tien giri ngin hang kh6ng IcS, h4n

Cdc khoan tuong throng tien la cac khoan dau tu ngin han c6 thai gian thu hOi !thong qua 03 thong ke tir ngay

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

SO 91 Lang Ha, quan D6ng Da, thanh phi) Ha NOi Cho IcS, Ice toan Qt4 III nam 2017 2.8 Cfic khan dau to tai chinh

loai tin phieu, ky phieu), cac khoan cho vay, dtroc nem giu den ngay dao han vai muc dich thu tai hang IcS, va cac khoan dau to nam giii den ngay dao han khac

Cac khoan dau tu vao cac cong ty con, cong ty lien doanh lien ket mua trong k.51 ben mua xac dinh ngay mua, gia

phi {chain dau tu va thuc hien MO tuc ke toan theo dung quy dinh cua Chuen muc ke toan "Hop nhat kinh doanh"

va "Dau to vao cong ty lien doanh lien kat" Trong Bao cao tai chinh hop nhat cac khoan du tu vao cong ty lien ket dtroc ke toan theo phucmg phap von chit so

lchong co quy'en kiem soat, dong kiem soat hoac c6 anh huang dang ke dOi voi ben dtroc dau tu Gia tri ghi se ban dau cua cac khoan dau ttr nay &roc &roc xac dinh theo gia g8c Sau ghi nhan ban dau, gia tri cua cac khoan dau tu nay duqc xac dinh theo gia gee trir di du phOng giam gia khoan dau tu

Du phong giam gia cac khoan du to &roc lap vao thOi diem cuei nam cu the nhu sau:

Doi vai khoan dau tu nem gill lau dai (Ichong phan loai la.chUng khoan kinh doanh) va khOng co anh hutmg dang ke doi voi ben &roc tu: neu khoan Tau tu vao co phieu niem yet hoac gia tri hop 1y cua khoin dau

tu citron xac dinh tin cay thi viec lap du phong dua tren gia tri thi truang cita CO phieu; neu khoan dau tu IchOng xac dinh ducc gia tri hop ly tai thOi diem bao cao thi viec lap du phOng can dr vao Bao do tai chinh tai thOi diem trich lap du phong da ben dtroc du tu

Doi vai cac khoan dau to nem gia den ngay dao han: can ca kha nang thu hal a lap du phOng phai thu Ich6 dOi theo quy dinh cua phap luat

2.9 Cac khan no phai thu

Cac khoan phai thu duqc theo dOi chi tiet theo kS, han phai thu, d6i tucmg phai thu, loai nguyen to phai thu, va cac yeu to khdc theo nhu cau quart ly cua TOng Cong ty

Du phOng nq phai thu kho dOi &roc trich lap cho cac khoan: nq phai thu qua han thanh toan ghi trong hop dng

kinh te, cac khe trac vay nq, cam kat hop deng hoac cam ket nq va no phai thu china den han thanh toan nhtmg

Ich6 co kha nang thu hoi Trong do, viec trich lap du phOng nq phai thu qua han thanh toan duon can ca vao thtri

gian tra nq vie theo hop deng mua ban ban dau, khang tinh den viec gia han no giira cac ben va nq phai thu chua

den han thanh toan nhtmg khach no de lam vao tinh trang phd san hoac dang lam th0 tuc giai the, mat tich, b6 ton

2.10 Hang ton kho

Hang ten kho dtroc ghi nhan ban du theo gia gtic bao gem: chi phi mua, chi phi the bien va cac chi phi lien quan true tiep khac phat sinh de co &roc hang ten kho b dia diem va tang thai tai thei diem ghi nhan ban dau Sau ghi nhan ban du, tai theri diem lap Bao cao tai chinh neu gia tri thuan c6 the thuc hien duon ctia hang ton kho chap hon gia gee thl hang ten kho ductc ghi nhan theo gid tri thuan c6 the thuc hien duoc

Gia tri hang ten kho duqc xac dinh theo phucmg phap dich danh dOi vai cac loai hang hoa mua vao a ban theo

10 va phuong phap binh quan gia quyen doi vOi nhang loai hang ten kho khac

Hang ten kho &roc hach toan theo phtrong phap ke khai thuOng xuyen

Phuong phap xac dinh gia tri san phem do clang cuei ky dtroc tap hop theo chi phi phat sinh thuc to cho timg loai san pharn chua hoar thanh cho tang giai doan san xuat trong day chuyen

Du phong giam gia hang ten kho &roc lap vao th&i diem cuei nam la so chenh loch gitra gia goo dm hang dm kho lan hcm gia tri thuan co the thuc hien duoc

TONG CONG TY THEP VIET NAM - CTCP Bio cao tai chinh hop nhAt

2.11 Tai san co dinh, Tai san co dinh thud tai chinh va BAt gong san dau to

Tai san c6 djnh hitu hinh, tai san ca dinh vo hinh dugc ghi nhan ban du theo gia gac Trong qua trinh sir (long, tai san ca dinh hitu hinh, tai san ca djnh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy Ice va gia tri con lai Tai san co djnh thud tai chinh dugc ghi nhan nguyen gia theo gia trj hop ly hoc gia trj hidn tai cua khoan thanh town tien thud' toi thidu (trtrang hop gia tri hop 15/ cao hon gia tri hidn tai cua khoan thanh toan tin thud toi thieu) Ong cat chi phi true Cep Oat sinh ban dau lien quan den hoat dOng thue tai chinh (khong bao gam thud GTGT) Trong qui trinh sir citing, tai san co dinh thue tai chinh dugc ghi nhdri theo nguyen gia, hao man luy ke va gia tri con lai Ithau hao cua tai san co dinh thud tai chinh dugc trich can cu theo thai gian thud theo hop &mg va tinh vao chi phi san xuat, kinh doanh, dam bao thu hai du van

Khali hao tai san ca dinh dugc trich theo phuong phap duang than vai thtri gian khau hao throe trac tinh nhu sau:

Bat do, ng san dau tu dugc ghi nh4n ban du theo gia gOc

Doi vtri bat citing san dau tu cho thue hoat Ong dugc ghi nhan theo nguyen gia, hao mon 1uy kE va gia trj con lai Trong d6 khau hao dugc trich theo phtrang phap duang thing vai thtri gian khau hao dugc utrc tinh nhu sau:

2.12 Chi phi tri truirc

Cac chi phi da phat sinh lien quan ddn kdt qua hoat clOng san xuAt kinh doanh c0a nhidu nem tai chinh dugc hach loan vao chi phi tra try& dd phan ba clan vao 1dt qua hoat dOng kinh doanh trong cac nom tai chinh sau

Vic tinh va phan ba chi phi tra trtrac dai han vao chi phi san xuat kinh doanh tirng narn tai chinh dugc can cir vao tinh chat, mire dO tirng loci chi phi dd chon phucmg phap va tidu thac phan ba hop 15, Chi phi tra tnrrc duce phan ba dart vao chi phi san xuat kinh doanh theo phuong phap dutrng thing

Gia tri Iii the vi tri dia 15, dm cac 16 dot duce xac dinh theo Bien ban xac djnh gia trj doanh nghidp va dugc BO C6ng thuong phe duydt theo Quydt djnh 34689D-BTC ngay 29 thang 06 nem 2010 Tang ding ty chtra thoc hidn phan ba gia trj Lai thd vj tri dja 15, khi ca phan hoa dd ba trir clan Wen thud dot phat sinh theo Nghl djnh 189/2013/1\ID-CP ngay 20 thang 11 nate 2013 (xem Thuydt minh so 13)

Gia tri thucmg hidu dugc xac dinh theo Bien ban xac dinh gi4 trj doanh nghidp va dugc BO Cong thtrong phe duydt theo Quyit dinh 3468/QD-BTC ngay 29 thang 06 nom 2010 Gia trj among hidu dugc phan ba vao chi phi san xuAt kinh doanh trong thtri gian 10 nom kt tir khi Tang C6ng ty chinh thirc hoax Ong dual hinh thirc Gong ty

CO phan can tit theo quy dinh cua Th6ng tu so I38/2012/TT-BTC

2.13 Cac khan nq phai tra

khac theo nhu cau quan 15, dm Tong Gong ty

TONG CONG TY THEP VITT NAM - CTCP Bao cao thi chinh hop nhht

S6 91 Lang Ha, quan D6ng Da, thanh pito Ha Nei Cho ky ke town Quy III nam 2017

2.14 Vay va nq phai tra thue thi chinh

Gia tri khoan nq phai tra thue tai chinh la tong s6 tien phai tra dugc tinh bang gia tri hien tai cua khoan thanh town tien thue thi thieu hoac gia tri hqp 13'/ dm tat san thue

Cac khoan vay va nq phai tra thue tai chinh duqc theo dOi theo timg doi tugng cho vay, tang khe &cc vay nq va

ky hart phai tra cua cac khoan vay, nq thue tai chinh Trutmg hop vay, nq bang ngoai to thi thuc hien theo doi chi

tiet theo nguyen te

2.15 Chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xudt, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan truc tiep den viec dau to xay dung hoac san xuit tai san da dang duqc tinh vao gia tri cha tai san do (duqc

von hoa) khi co du cac dieu kien quy dinh trong Chuan muc Ka town Viet Nam s6 16 "Chi phi di vay" Ngoai ra,

d6i vii khoan vay rieng phyc vu viec xay dung tai san c6 dinh, bdt deng san dau ttr, tat vay dugc von h6a ke ca khi thoi gian xay dung dtrai 12 thing

2.16 Chi phi phai tra

Cac khoan phai tra cho hang h6a dich vu da nhan dtrqc tir ngu&i ban hoac da dugc cung cap cho ngu6i mua trong nam bao cao nhung thuc to chua chi tra va chi phi tat tien vay phai tra duqc ghi nhdn vao chi phi san xuat, kinh

doanh cua nam bao cao

Viec ghi nhan cac khoan chi phi phai tra vao chi phi san xudt, kinh doanh trong nam dugc thuc hien theo nguyen

tic phi hqp giaa doanh thu va chi phi phat sinh trong nam Cac khoan chi phi phai tra se dugc quy'et town vii s6 chi phi thuc to phat sinh S6 chenh lech giaa s6 trich trugc va chi phi thuc t6 duce hoan nhap

2.17 Cac khoin dv phong phai tra

Cac khoan du phi:mg phai tra chi dugc ghi nhan khi them man cac dieu kien sau:

Tong C6ng ty co nghia vu nq hien tai (nghia vu phap 1y hoac nghia vu lien &Si) do ket qua tir met su kien da xay ra;

Su giam silt ve nhang lqi ich kinh to co the xay ra din den viec yeu cau phai thanh town nghia vu ng;

Dila ra dugc met tem tinh ding tin cay v6 gia tri ctia nghia vu nq d6

Gia tri dugc ghi nhan dm met khoan dt.r phong phai tra IA gia tri dugc uac tinh hqp 1 nhat ve khoan den phai chi de thanh town nghia vu nq hien tai tai ngay ket thuc nam tai chinh

Chi nhimg khoan chi phi lien quan an khoan du phOng phai tra da 14 ban dau mai dugc bu dap bang khoan du phong phai tra d6

Du ph6ng phai tra duqc ghi nhan vao chi phi san xudt kinh doanh cua nam tai chinh Khoan chenh lech giaa s6

du phang phai tra ea lap a ky ke town throe chua sir dung het lin hcm s6 du phi:mg phai tra lap a ky bao cao dugc hoan nhAp ghi giam chi phi san xudt, kinh doanh trong nam

2.18 Doanh thu chua thuc hien

Doanh thu chua thuc hien gOm doanh thu nhan tnrac nhu: s6 tien dm khach hang da tra tilt& cho met hoac nhieu nam tai chinhve cho thue tai san, khoan tat nhdn truac khi cho vay von hoac mua cac cong cu nq va cac khoan doanh thu chua thuc hien khac nhu: chenh lech gitra gid ban hang tra ch.*, tra gap theo cam ket vii gia ban tra tien ngay,

Doanh thu chua thuc hien duqc ket chuyin vao Doanh thu ban hang va cung cap dich vu theo so tien duqc xac dinh pith hop vii terng nam tai chinh

TONG CONG TY THEP VIET NAM - CTCP Bao ea° tai chinh hyrp nhit

SO 91 Lang Ha, quan Dang Da, thanh pita HA N& Cho kY kd toan Quy III ram 2017

2.19 Von chi, so him

Van du to cua cha se( hitu dugc ghi nhan theo s6 von thgc gop cua cha so' hail

Van khac thuOc Van cha so hiru phan anh so von kinh doanh dugc hinh thanh do b6 sung tir kdt qua hoat Tong kinh doanh hoc do dugc tang, bleu, tai trg, danh gia lai tai san (ndu dugc phap ghi tang, giam Van dau ttr caa cha so hitu)

Chenh ldch danh gia lai tai san dirge phan anh trong cac tniOng hgp: khi ca quydt dinh caa Nita ntrac vd danh gia tai tai san, khi thgc hidn co phan htta doanh nghidp Nha ntrac, va cac tnrOng hgp khac theo quy dinh cua phap haat

Chenh le", ch danh gia tai tai san khi chuydn doi hai don vi phu thuOc IA C6ng ty Thep Midn Nam va Cong ty Thep Tdm la Phu my thanh ma hinh cong ty TNHH mot thanh vien dugc ghi nhdn tren khoan muc Chenh tech danh gia lai tat san

Lgi nhuan sau thud chtra phan phai phan anh kdt qua kinh doanh (lai, 18) sau thud thu nhap doanh nghidp va tinh hinh phan chia lgi nhudn hoc xir ly 16 dm Tang Cong ty Vic phan phoi lqi nhudn,dtrgc thgc hidn khi Tang C6ng ty c6 Igi nhuan sau thud chua phan phOi khong vtrgt qua mirc lqi nhudn sau thud chua phan phai tren Bao cdo tai chinh hgp nhdt sau khi ea loai trir anh huang caa cac khoan rai do ghi nhan tir giao dich mua gid re

Tnrtmg hgp tra c6 ttic, lgi nhuan cho chit so hau qua mac so lgi nhuan sau thud chua phan ph& dugc ghi nhan nhtr trutmg,hop giam von g6p Lqi nhuan sau thud chua phan phoi co the dugc chia cho cac nha dau dga tren

le, gap von sau khi dugc Dai hOi clang ca Tong phe duydt va sau khi da trich lap cac quy theo Dieu ld Tang C6ng ty va cac quy dinh caa phap ludt Vidt Nam

Co tat phai tra cho cac ca (long dugc ghi nhan la khoan phai tra tren Bang Can doi kd toan oh Tang Cong ty sau khi c6 th8ng bao chia co tirc cita HOi ctOng Quan tri Tong Cong ty va thong bao ngay chat quydn nhan co tic dm Trung tam Luu ky chang khoan Viet Nam

2.20 Doanh thu

Doanh thu ban hang

Doanh thu ban hang dugc ghi nhdn khi clang thtri thea man cac diet' kin sau:

Phan lan raj ro va lgi ich gin lidn vOi quyen so hint san phdm hoc hang h6a cid dugc chuydn giao cho ngutri mua;

Tang C6ng ty Ichong con nim gat quydn quan ly hang haa nhu nguOi so hitu hang h6a hoc quyen kiem sok hang Ma;

Doanh thu dugc xac dinh tuang di chic chin;

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

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

Doanh thu cung cello dich vu

Doanh thu cung cap dich vu dugc ghi nhan khi dang thoi thea man cac didu kidn sau:

Doanh thu dugc xac dinh tucmg doi chic chin;

C6 kha nang thu dugc lqi ich kinh to tir giao dich cung cap dich vu d6;

Xac dinh dirge phan cong vidc da hoan thanh vao ngay lap Bang can dai Ice toan;

Xac dinh dugc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich vu d6 Phan ding vide cung cap dich vu da hoan thanh dugc xac dinh theo phutmg phap danh gid cong vidc hoan thanh

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

SO 91 Lang Ha, quan D6ng Da, thanh pile Ha NOi Cho ky ke toan Quy III nam 2017

Doanh thu hoot dgng tai chinh

Doanh thu phat sinh tar tien lai, tien ban quyen, ce tire, lai nhuan dugc chia va cac khoan doanh thu hoat Ong tai chinh khdc dupe ghi nhan khi th6a man <fang thOi hai (2) dieu kien sau:

- Co kha nang thu dirge Igi ich kinh to tar giao dich do;

- Doanh thu dirge xac dinh tircmg doi chac chart

Co tirc, Igi nhuan dugc chia dugc ghi nhan khi T6ng Cong ty dugc quyen nhan c6 tire hoac dugc quyen nhan Igi nhuan tit viec gop van

Co tire tra bang c6 phieu: Khong ghi nhan khoan thu nhap khi quyen dugc nhan c6 phieu thuang hay c6 tirc bang

co phieu dugc xac lap, so lugng co phieu thuOng hay c6 Vic bang co phieu nhan dugc thuyet minh tren Bao cao tai chinh hgp nhdt co lien quan

2.21 Cac khoin gam trir doanh thu

Cac khoan giam trir doanh thu ban hang, cung cap dich vy phat sinh trong nam g6m: Chi& khau thuong mai, giam gig hang ban va hang ban bi tra lai

Cac khoan chit khau thirong mai, giam gig hang ban, hang ban bi tra lai phat sinh ding nam tieu thy san pham, hang haa dich vy dugc diau chinh giam doanh thu cua nam phat sinh Tnrang hgp san pham, hang hod, dich vy

da tieu thy tir cac nam trirac, dan nam sau mai phat sinh cac khoan giam trir doanh thu thi dugc ghi giam doanh thu theo nguyen tac: neu phat sinh truac thai diem phat hanh Bao cao tai chinh hgp nhdt thi ghi giam doanh thu tren Bao cao tai chinh hgp nhat cua nam lap bac cao (nam trirac), va nau phat sinh sau thai diem phat hanh Bao cao tai chinh hgp nhat thl ghi giam doanh thu cua nam phat sinh (nam sau)

2.22 Gia vim hang ban

Gia von hang ban trong ky dirge ghi nhan phis hop vii doanh thu phat sinh trong ky va dam bao tuan thu nguyen tac than tong Cac trirtmg hgp hao hyt vat tu hang haa vugt dinh mire, chi phi vac:a dinh mire binh thirtmg, hang tan kho bi mat mat sau khi da trir di phan trach nhiem dm tap the, ca nhan co lien quan, dirge ghi nhan day kip thai vao gig von hang ban trong nam

2.23 Chi phi tai chinh

Cac khoan chi phi dirge ghi nhan vao chi phi tai chinh g6m:

Chi phi hoac cac khoan 18 lien quan den cac hoat dOng dau tu tai chinh;

Chi phi di vay van;

Cac khoan 18 do thanh ly, chuyan nhirong chting khoan ngan han, chi phi giao dich ban chirng khoan;

Dy phOng giam gig chi:mg khoan kinh doanh, du phong ton that dau tir vao dun vi khac, khoan 18 phat sinh khi ban ngoai te, 18 gig hOi doai

Cac khoan Wen dirge ghi nhan theo tang so phat sinh trong nam khong bit trir vii doanh thu hoat deng tai chinh 2.24 Thua thu nh4p doanh nghiep

a) Tai san thua thu nhap hoan lai va Thua thu nhap hoan lai phai tra

Tai san thus thu nhap hoar► lai dugc xac dinh dya tren tang chenh lech tam thai dugc khau trir va gig tri dugc khau trir chuyen sang nate sau cua cac khoan 18 tinh thua va uu dai thua chua sir dung Thua thu nhap hoan lai phai tra dugc xac dinh dug tren cac khoan chenh lech tam thtri chiu thus

Tai san thus TNDN hoan 141 va Thua thu nhap hoar' lai phai tra dirge xac dinh theo thua suat thua TNDN hien hanh (hoac thua suat du tinh thay di trong ttrang lai ne'u viec hoan nhap tai san thua thu nhap hoan 14i hoac thua thu nhap hoan 14i phai tra nam trong thai gian thui suat mai co hieu lye), dya tren cac mire thua suat va 11141 thua

co hieu lyc vao ngay kat thirc nam tai chinh

TONG CONG TY THEP VI) T NAM - CTCP Bao cao tai chinh hpp nhit S6 91 Lang Ha, quAn Diing Da, thanh pho' Ha NOi Cho kS, ke toan QuSi III nam 2017 b) Chi phi thud TNDN hien hanh va Chi phi thud TNDN hoan lai

Chi phi thud TNDN hien hanh duoc xac dinh tren co sa thu nhap chiu thud trong nam va thud suit thud TNDN trong nam tai chinh hien hanh

Chi phi thud TNDN hoan lai &roc xac dinh tren co se: s6 chenh tech tam thai throe khAu trir, s6 chenh tech tam th■tri chiu thud va thud suit thud TNDN

Khong bit trir chi phi thud TNDN hien hanh vii chi phi thud TNDN

3 TIEN VA CAC KHOAN TLraNG DUONG TIEN

hoan lai

30/09/2017 01/01/2017

1.554.254.372.625 1.754.245.914.636 Cac khoan tucmg ducmg tien tai ngay 30/09/2017 cita T6ng Gang ty bao gem cac khoan den girl co Icy han dr 01 thang den 03 thang chrqc girl tai cac Ngan hang vii lai suit dr 4,8%/nam den 5,5 Voinam

17.000.000.000 17.000.000.000

12.372.668.146 8.706.133.787

6.079.349.085

4.426.468.873 23.135.894.520

86.990.755.20 1 66.839.859.058 20.385.921.859 12.053.092.223

24.524.311.942

538.366.073.741 3.817.515.946

6.273.650.756 4.747.215.783

50.456.732.807

20.211.482.606 22.877.462.569 10.538.802.437

12.685.281.664 69.531.942.760

23.794.241.906 56.416.544.251 18.501.98 1.413

61.592.666.404 5.456.770.475

9.554.194.267 47.280.023.515 17.676.908.744

60.776.499.524

39.027.887.780

26.677.280.693

95.928.485.245 478.536.530.564

TONG CONG TY THEP VIET NAM - CTCP Bao cao tai chinh hqp nhAt S6 91 Lang Ha, quart D6ng Da, thanh ph6 Fla Nt)i Cho 1:-S, ke town Qu5, III nam 2017

Du phang VND

(28.956.432.400)

(28.500.000.000)

(456.432.400)

30/09/2017 Gia gtic

d) Diu tir gap von vao dcrn vi khac

Diu ttr vat) din NI

Dau to Phat tri6n

Thucmg mai Con

nhiem hat, hart

SOJITZ Viet Nam

- Dau to dai hart 550.000.000

khac vao Quy 118"

VND

411.008.175.838

411.008.175.838 (28.956.432.400) 412.508.175.838 (30.009.921.431)

5 PHAI THU NGAN HAN CUA KHACH HANG

Cac khoan phai thu khach hang khac

30/09/2017 VND 1.347.290.551.701

01/01/2017 VND 1.484.432.932.600 1.347.290.551.701 1.484.432.932.600

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

6 PHAI THU KHAC

- Phai thu ve ciS

phAn hba

- Phai thu ve co tut

va Ioi nhuan dugc

chia

- Phai thu v6 lai

cho vay va lai ch4m

tra

- Phai thu ngutri

lao Ong

Phai thu ve kinh

- Phai thu v6 bao

him xa hOi

- Phai thu ve bao

hie'm y to

- Phai thu ve bao

him thit nghiOp

- Tam Crng

- Ky woe, ky quy

- Phai thu ve lai

- Phai thu cac

khan thanh tan

hO (*)

- Phai thu ve lai

chant tra

- Phai thu tien b6i

thuOng giai phOng

tau nhanh

- Phai thu Cong ty

TNI-IH Kay civng

TONG LONG TY THEP VIET NAM - CTCP Bao cao tai chink hqp nhet

56 91 Lang Ha, quen Dong Da, thanh phi!) Ha Nei Cho kji ke town Qu III nem 2017

30/09/2017 Gia tri VND

01/01/2017

Du phOng VND Phai thu khac (tiep theo)

- Phai thu tien chit

lcheu thucmg mai

4.294.180.205

- Phai thu khac 31.952.520.904 (3.489.232.550) 14.522.988.449 (3.489.232.550)

Hang mua dang di

lieu

741.472.427.812 (23.443.421.392) 932.389.995.122 (22.827.040.701)

Chi phi san xuAt

kinh doanh der

TONG CONG TY THEP VIET NAM - CTCP

S6 91 Lang Ha, quan Hong Da, thanh phO Ha N6i

Bao cao tai chinh hop nhit Cho ky ke tan Quy III nam 2017

8 CHI PHI XAY DING CO BAN DO DANG

- Quy hoach du an xay dung nha may Thep Thu Dirc 1.090.909.091 1.090.909.091

- Du an du to bo lam mat he th6ng Xir ly khi thdi 1.112.857.600

- Du an Oa nha Van phong tai s6 91 Lang Ha - TP Ha N6i 1.049.580.682 1.049.580.682

56.424.789.680 24.903312.214

a

TAI SAN CO DINH H et Il iNH

42.712.092.349 20.888.618.664

348.949.706.417 3.521.430.315.595

222.971.235.834 48.518.914.927

- TSCD thue Lai chinh hinh thanh

- Thanh nhircyng ban

(1.677.164.024) (5.645.790.619)

713.977.979.306

777.713.496.297

836.996.000.256

338.771.130 (8.5 18.697.073) ( 10.773.538.923)

4.995.313.208.505 10.306.047.540

479.618.960.116 5.305.584.494 146

37.679.894.529

1.573.513.536.269 4.01 5.350.676

TONG CONG TY THEP VIET NAM - CTCP Bao coo tai chink hop nhit

S6 91 Lang Ha, quan Dong Da, thanh oho Ha NOi Cho ky ke town Quy III nam 2017

10 TAI SAN CO DINH THUE TAI CHINH

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Gid tri quy&t sir Phan mem may

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