SIG TY CO PHAN VIEN THONG - TIN HQC B DItN
BAO CAO TAI CH1NH TONG HOP GIITTA MIEN DQ DA MAX SOAT XET

Cho 14 holt dOng tir ugly 01 thing 01 nim 20

den ngly 30 thing 6 nim 2023

Thing 8 nam 2023

CONG TY CO PHAN VIEN THONG - TIN HQC BU1J DICN
158/2 ph6 1-16ng Mai, phuiyng QtiSmh Lei, qtran Hai BA Thing, thanh ph6 Ha N6i, Vi@ Nam

MIX LUC

NOI DUNG TRANG

BAO CAO CUA BAN TONG GIAM DOC 1 - 2
BAO CAO SOAT XET THONG TIN TA1CHINH GIIYA NIEN DO 3
BANG CAN DOI KE TOAN TONG HOP GICIA NIEN DO
BAO CAO KET QUA HOAT DONG KINH DOANH TONG HOP GIID'A NIEN DO 4 - 5
6
BAO CAO LUU CHUYEN TIEN -re TONG HOP GIO-A NIEN DO 7

THUYET MINH BAO CAO TA1CHiNH TONG HOP GIO-A NIEN DO 8-36

CONG TY CO PHAN VIEN THONG - TIN HQC BU1J DIN
158/2 phO Hang Mai, phuting QuYnh Lai, quail Hai BA Tnmg, thAnh ph6 HA Nai.Viet Nam

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Giam dOc Cong ty Co phan Vien thong — Tin hoc Btru dien (goi tit la "Cong ty") de trinh bao cao nay

ding voi bao cao tai chinh tong hcrp giQa nien da da duqc soat xet ctia Cong ty cho ky hoat Clang tir ngay 01 thing
01 nam 2023 den ngay 30 thang 6 nam 2023.

HQI HONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua Hai clang Quan tri va Ban Tang Giam dac Cong ty di diet' Muth C'Ong ty trong ky N/A den ngay
lap bao cao nay gam:

dOnE Quin tri

Ong Hoang Anh Lac Chu tjch HDQT
Ong To Hoai Van Ph6 Chti tich HDQT
Ong HA Thanh Hai
Ong Nguyen The Thinh vien
Ong Luu Cong Nguyen Uy vien
Uy vien

Ban Tons Giam dOc

Ong HA Thanh Hai Tang Giam dac
Ong T6 Hoai van Phe Tong Giam dOc
Ong Le Thanh Son Ph6 Tong Giam dOc

Ngtrtri dai dien theo phap luat cua C6ng ty trong ky va den ngay lap bao cao nay IA:

Ong HA Thanh Hai Tang Giam dOc

TRACH NHICM CUA BAN TONG GIAM DOC

Ban Tang Giam dac Cong ty co trach nhiem lap bao cao tai chinh tong hgp gina nien d6 hang ky phan anh mat cach


trung thkrc va hop ly tinh hinh tai chinh cling nhu ket qua hoat deng kinh doanh va tinh hinh lw chuyen tien to cua

C6ng ty trong Icy. Trong viec Idp bao cao tai chinh tong hqp giva nien da nay, Ban Tong Giam dac duqc yeu cau

phai:

• Ltra chon cac chink sach ke toan thich hap va ap dung cac chinh sach d6 mat each nhit quail;
• Dtra ra cac xet doan va utrc tinh mat cach hap ly va than trong;
• Neu ra cac nguyen tic la toan thich hap c6 dugc tuan this hay khong, c6 nhimg ap dung sai loch trong y4u can

duce ding b6 va giai thich trong bao cao tai chinh tong hap giaa nien de hay khong;
• Ldp bdo cao tai chinh tong hap gina nien da tren ca sa hoAt (tang lien ttic trir truang bap kh6ng the cho rang

Cong ty se tier, tuc hot clang kinh doanh; va
• Thiet ke va thtrc hien he thong kiem soat nal ba mat cach htYu hieu cho muc dich lap va trinh bay bao cao tai

chinh tong hap gitra nien da hap ly nham hen the rai ro va gian Ian.

Ban Tang Giam dOc Cong ty chju trach nhiem dam bao rang s6 sach ke toan durqc ghi cheppat cach phis hqp de phan
anh mat cach hqp ly firth hinh tai chinh ctia Cong ty a bat.1-.y thai diem nao va dam bao rang bao cao tai chinh tong
hap glum nien di) tuan Chuan mi,rc Ke toan, Che da Ke toan doanh nghiep Viet Nam va cac quy djnh phap ly ca
lien quan den viec lap va trinh bAy bao cao tai chinh tong hap gift nien da. Ban Tong Giam doe cling chiu trach nhiem
dam bao an toan cho tai sin cua Cong ty va thuc hien cac bien phap thich hap de ngan char' va phat hien cac hanh vi
gian firs va sai pham khac.

Ban Tang Giam doe cam ket da tuan thti cac yeu c'au neu tren trong viec lap bao cao tai chinh tong h9p giUa nien da.

1


CONG TY CO PHAN VIEN THONG - TIN HQC BUU DIN
158/2 ph6 H6ng Mai, phirOng Qujrn.h Lbi, quail Hai Ba Tnrng, thanh ph6 Ha NOi, Viet Nam

BAO CAO CUA BAN TONG GIAM DOC (TIEP THEO)
TRACH NHICM CUA BAN TONG GIAM DOC (TIEP THEO)

Theo y kien oh Ban Tang Giam d6c, bao cao tai chinh tong hop gift nien dO kern theo da phan anh trung thkrc va hop

1j, tinh hinh tai chinh tong hop cyla COrIg ty tai ngay 30 than 6 nam 2023 cling nhu ket qua hoat d6ng kinh doanh tong
hop va tinh hinh Itru chuyen tien to tong hop cho kj, hoat dOng tir ngay 01 thang 01 nam 2023 den ngay 30 thang 6 4e
nam 2023, ?ha hop yeti cac Chu& muc Ke wan, Che d6 Ke toan doanh nghiep Viet Nam va cac quy dinh phap 1j, co
lien quan den viec lap va trinh bay bao cao tai chinh tong hop gift nien d6.

(NI
Thay mat va dai dien cho Ban Tiing Gam d6c,

41

Ha Thanh Hai
'fling Giant d6c

Ha NOi, ngizy 28 Mang 8 nam 2023

2

vaco CONG TY TNHH KIEM TOAN VACO

(a) Tang 12A, tea nha T6ng Con' ty 319, se 63 Le Van Luang
P. Trung ea, Q. Cau Gay, TP. Ha Nei


Tel: (84-24) 3577 781/ Fax: (84-24) 3577 0787
Website: www.vaco.com.vn

So: 291 /VACO/BCSXNV2

BAO CAO SOAT XET

THONG TIN TAI CHINH GIIJA NIEN DO
456

Kinh 2fri: Cac co ding, Hei ding Quan tri va Ban Tong Clam dic ;T

Cong ty Co phan Vien th8ng - Tin hgc Buv dien H

Chung toi da thirc hien soar xet toan bao cao tai chinh tang hop giera nien de kern theo cu C6ng ty Co phan Vin thong OA

- Tin hoc Btru din (g9i tat la "Ong ty"), dugc lap nay 28 thang 8 nam 2023, tir trang 04 den trang 36 bao gem Bang -2(
can doi ke toan tong hop gift nien de tai ngay 30 than 6 nam 2023, Bao cao ket qua hoat Ong kinh doanh tong hop

gift nien de, Bao cao ltru chuyen tien to tong hgp giaa nien de cho ky hog 'ging tir ngay 01 than 01 nam 2023 den
ngay 30 than 6 nam 2023 va Ban thuyet minh bao cao tai chinh tong ligp gift nien de (ggi chung la "bao cao tai chinh

tong hgp giera nien de").

Trdth nhiem tha Ban fdng Giant ddc

Ban Tang Gam dac Cong ty chiu trach nhiem lap va trinh bay trung thirc va hop ly bao cao tai chinh tong hgp gift nien
de theo Chuan muc Ke toan, Che dO Ke toan doanh nghiep Viet Nam va cac guy dinh phap ly c6 lien quan den viec lap va
trinh bay bao cao chinh tong hgp giaa nien dO va chiu trach nhiem ve kiem soar nei be ma Ban Tong Giam doc xac
dinh la can thiet de darn bao viec lap va trinh bay bao cao tai chinh tong hop gift nien do khong c6 sai sat trong yeu do


gian lan hoac nham

Trdch nhiem tha Kidm loan vien

Trach nhiem cua chung toi la dua ra ket luan ve bao cao tai chinh tang hop giaa‘nien d4 dua tren ket qua soar xet cCia
chung toi. Chung toi da thirc hien cling viec soot xet theo Chuan mix Viet Nam ye Hgp Ong dich vi soot xet so 2410 -
Soat xet thong tin tai chinh gift nien de do Kiem toan vien dec lap dm don vi thirc hien.

Cong viec soot xet thong tin tai chinh gi4a nien de bao gam viec thirc hien cac cuec pheng van, chu yeu la phang van
nhang nguei chiu trach nhiem ye cac van de tai chinh ke toan, va thuc hien thii tic phin tich va cac thu tic soar xet
khac. Met cuet soot xet ve co ban co pham vi hep hon met cuec kiem toan dtrgc thirc hien theo cac Chuan mirc Kiem
toan Viet Nam va do vay khong cho phap chimg toi dat dugc su dam bao rang chung tai se nhan biet dugc tat ca cac
van de trong yeu co the dugc phat hien trong met cuec kiem Wan. Theo de, chung toi khong dua ray kien kiem toan.

Kit luiln tha Kidm loan vien

Can di ten ket qua soot xet cua chung toi, chting Col khong thay c6 van de gi khien chung toi cho rang bao cao tai chinh
tong hop giaa nien de dinh kern khong phan anh trung thin va hgp ly, tren cac khia canh tong y6u, tinh hinh tai chinh
dia Ong ty tai ngay 30 thang 6 nam 2023, ding nhir ket qua hoat clang kinh doanh va ltru chuyen tion to cua Cong ty
cho ky hoot Ong tir ngay 01 thang 01 nam 2023 den ngay 30 thang 6 nam 2023, phe hop vai Chuan mirc Ke toan, Che
de Ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh
tong hop gift nien do.

Chu. Manh Hoan
Ph6 Tang Clam die
So Gay CN DKHN Kiem toan: 1403-2023-156-1
Thay marl va dpi die); cho
CONG TY TNHH KIEM TOAN VACO
Ha NOi, ngay 28 thang 8 ?dim 2023


Van Phong H6 Chi Minh 3 Van Phong Binh Wong

Ldu 11, tda nhd HUD, 159 Dien Bien Phu Van Phang 06ng Nai S612 dutng s6 5. 16 19
P 15, Q. Binh Thank TP. H6 Chl Minh
Tel: (84-28) 3840 6618 - Fax: (84-28) 3840 6616 S6 79 Ha Huy Giap, P Quyel Thiing khu 3, P Chanh Nghia
TP. Bien H6a, T Dang Nai
Tel: (84-251) 382 8560 - Fax: (84-251) 382 8560 TP. Thu DAu MN, T Binh During

CONG TY CO PHAN VIEN THONG - TIN HQC BUll DIN MAU SO B Ola - DN
158/2 ph6 H0ng Mai, phtramg QuYnh LBi, (pan Hai Ba Tnmg, Ban hanh theo Th6ng to s6 200/2014/TT-BTC
thanh ph6 Ha N0i, Viet Nam ngay 22 thong 12 niim 2014 ctia BO Tai chinh

BANG CAN DOI Kt TOAN TONG HQP NIEN DQ
Tgi ngay 30 thong 6 nam 2023

Dan VND

TAI SAN Ma Thuyet SO cuOi ky S6 dAu nom
so minh

A. TAI SAN NGAN HAN 100 1.253.523.495.428 1.223.020.256.346

I. Tien va cac khofin ttrcrng throng tien 110 4 87.057.842.149 203.273.189.687 N
1. Tien
2. Cac khoan tuong ducmg tien 111 72.057.842.149 92.873.189.687

112 15.000.000.000 110.400.000.000 4-)

II. Cgc khoin phai thu ngin han 130 984.612.929.522 824.012.370.466

1. Phai thu ngan han ctia khach hang 131 5 889.251.992.618 671.517.356.168
2. Tra trutc cho ngu6i ban ngin han 132 6 64.873.198.311 119.541.333.691
3. Phai thu ngan han khac 136 7 32.049.291.908 34.515.233.922
4. Du phong phai thu ngin han kho del 137 (1.561.553.315) (1.561.553.315)

III. Hang ton kho 140 8 158.010.676.068 177.112.900.361

1. Hang ton kho 141 158.898.838.646 178.001.062.939
2. Dv phong giam gia hang ton kho 149 (888.162.578) (888.162.578)

IV. Tai san ngin ban khac 150 23.842.047.689 18.621.795.832
1. Chi phi tra tnrac ngan han 151 9 23.446.406.282 11.200.533.679
2. Thud gia trj gia tang dtrqc khau trir 152 5.542.960.578
3. Thud va cac khoan phai thu cua Nha nu& 153 16 395.641.407
1.878.301.575

B. TAI SAN DAI Hift1s1 200 231.827.820.748 230.722.054.110

I. Cac khoan phai thu dai han 210 1.455.138.909 1.456.065.109
1. Phai thu dai han khac 216 7 1.455.138.909 1.456.065.109
137.449.433.816
II. Tai san c6 dinh 220 132.372.126.483 52.910.941.025
1. Tai san c6 dinh ht i hinh 221 10 48.847.698.900 203.745.187.921
- Nguyen gici 222 204.555.229.029 (150.834.246.896)
- Gia tri hao mon luS; ki 223 (155.707.530.129) 84.538.492.791
2. Tai san c6 dinh vo hinh 227 11 83.524.427.583 87.623.586.394
- Nguyen gici 228 87.623.586.394 (3.085.093.603)
- Gia tri hao mon 'ill). ke 229 (4.099.158.8 I) 12.403.911.938
240 20.474.567.57 12.403.911.938
III. Tai san do dang dai han 242 12 20.474.567.957

1. Chi phi xay dung ca ban da dang

IV. Cac khofin diu fir tai chinh dai han 250 13 65.306.549.286 64.764.200.000
1. DAu to gop von va don vj khac 253 66.374.000.000 66.374.000.000
2. Dtr phong dAu to tai chinh dai han 254 (1.067.450.714) (1.609.800.000)

V. Thi san dai han khac 260 12.219.438.113 14.648.443.247
1. Chi phi tra tnrac dai han 261 9 12.219.438.113 14.648.443.247

TONG CONG TAI SAN (270 = 100 + 200) 270 1.485.351.316.176 1.453.742.310.456

Cac thuyelt minh kern theo la met be phan hqp thanh cUa boo coo tai chinh tong hqp gifia nien c1(3 nay
4

CONG TV CO PHAN VIEN THONG - TIN HQC B1UV DIEN MAU SO B Ola - DN
158/2 pht? H6ng Mai, phtrang Quynh L6i, qu4n Hai Ba Tnrng, Ban hanh theo Thong tu s6 200/2014/TT-BTC
thanh pho Ha N0i, ViOt Nam ngay 22 thang 12 nam 2014 ctia BO Tai chinh

BANG CAN DOI KE TOAN TONG HQP GIffA NIEN DO (TIEP THEO)
Tai ngay 30 thang 6 nam 2023

Don 17sID

NGUON VON Ma Thuyet SO cuoi ky SO din nam
so minh
C. NQ PHAI TRA 856.137.867.741 791.467.287.089
300
I. Nq ngin Ilan 853.612.738.436 790.330.478.771
1. Phai tra ngtroi ban ngin han 310 244.129.619.740 326.410.935.756
2. Nguiri mua tra tien truac ngin han 311 14 48.424.687.506

3. Thud va cac khoan phai Op Nha nu& 312 15 10.628.380.828
4. Phai tra ngutri lao Ong 313 16 4.170.105.367 3.037.407.329
5. Chi phi phai tra ngin han 314 5.664.175.580 11.976.814.840
6. Doanh thu chua thuc hi'en ngin han 315 17 19.251.955.688 26.947.532.628
7. Phai tra ngin han khac 318 7.887.995.500 11.130.268.854
8. Vay va nq thud tai chinh ngin han 319 18 54.836.808.795 29.720.784.671
9. Du phong phai tra ngin han 320 20 455.475.249.783 346.002.680.093
10. Quy khen thuang, phuc lqi 321 19 3.810.313.626 8.630.547.628
322 9.961.826.851 15.845.126.144
II. Nq dal han
330 2.525.129.305 1.136.808.318
I. Phai tra dai hp khac
2. Du phong phai tra dai han 337 18 842.352.915 778.215.900
342 19 1.682.776.390 358.592.418
D. VON CHU S6 HCrU
400 629.213.448.435 662.275.023.367
I. Vim chii so' ham
1. V6n g6p dm cha set Wu 410 21 629.213.448.435 662.275.023.367
- CdphiA. u phd thong có quj4n bieu quyet 411 321.850.000.000 321.850.000.000
2. Thang du von co phin 411 a 321.850.000.000 321.850.000.000
412
3.Quy au tu phat trien 418 2.512.000.000 2.512.000.000
421 96.915.896.964 96.915.896.964
4. Lqi nhuan sau thud chua phan phOi 421a 207.935.551.471 240.997.126.403
- Lqi nhuan sau thug chua phcin phai lily Id 206.876.799.447 222.106.600.901
den cu6i nam trwac
- Lqi nhuan sau thud chua phan phai 19) nay 421b 1.058.752.024 18.890.525.502

TONG CONG NGUON VON (440 = 300 + 400) 440 1.485.351.316.176 1.453.742.310.456


Ha al Nguyen Ngoc Son Nguyen Thi Thu Huirng
Ke twin trtro'ng Ngtriri lap
TOng Giant clOc

Ha Nal, ngay 28 thcing 8 nam 2023

Cac thuyet minh kem theo la mat ba phan hqp thanh czia bcio coo tai chinh tong hqp gitia nien do nay
5

CONG TY CO PHAN VIEN THONG - TIN HQC BUU DICN MAU SO B 02a - DN
158/2 ph6 Wing Mai, phuOng Quynh Lei, quAn Hai BA Tnrng, Ban hanh theo Thong to so 200/2014/TT-BTC
thanh ph6 HA NOi, Viet Nam ngay 22 thong 12 nom 2014 dm BO Tai chinh

BAO CAO KET QUA HOAT DQNG KINH DOANH TONG HOP GItiA NIEN DO
Cho ky hoot cleing fir ngay 01 thing 01 nom 2023 cir, ngay 30 thong 6 mein: 2023

Don VND

CHI TIEU MA Thuyet Ky nay Ky trtr&c

A 666.127.617.557 684.360.979.676

so minh 666.127.617.557 684.360.979.676

1. Doanh thu bin hang vi cung cap djch vy 01 23 619.125.768.829 639.288.769.378
47.001.848.728 45.072.210.298
2. Cac khoan glom trir doanh thu 02
11.627.765.212 15.290.864.942
3. Doanh thu thuAn ye bin hang vi cung cap djch vu 10 18.338.244.837 10.880.136.674
16.073.885.729 8.226.296.411

(10 = 01 -02) 20.965.159.686 10.245.093.453
18.894.378.303 18.301.901.028
4. Gia von hang ban va dich vu cung cap 11 24 20.935.944.085
431.831.114
5. Lgi nhuAn gqp ye bin hang vis cung cap dich vy 20 7.352.730.500
6.971.475.940 23.035.388.186
(20 = 10 - 11) 6.344.555.030 (15.682.657.686)

6. Doanh thu hoot Ong tai chink 21 25 626.920.910 5.253.286.399
1.058.752.024 1.089.862.717
7. Chi phi tai chinh 22 26 4.163.423.682
1.058.752.024
- Bao gam: Chi phi Icii vay 23 129,36
32,90
8. Chi phi bin hang 25 27

9. Chi phi quan1y doanh nghiep 26 27

10. Lcri nhutin than tir hoyt Ong kinh doanh 30

(30 = 20 + (21 - 22) - (25 + 26))

11. Thu nhAp !chic 31 29

P. Chi phi khac 32 30

13. Lcri nhu(in khic (40 = 31 - 32) 40

14. Tling lyi nhuAn ke toan truck thue (50 = 30 + 40) 50


15. Chi phi thue thu nhAp doanh nghiep hien hanh 51 31

16. Lyi nhutIn sau thue thu nhAp doanh nghiep 60

(60 = 50 - 51)

17. ca bin teen co phieu 70 32

Ha Thanh Hai Nguyen Ngyc Son Nguyen Thi Thu Huirng
Tong Guam 416c Ke tom trterng Ngirtri ltip
Ha NOi, ngay 28 Mang 8 nom 2023

Cac thuyet minh kern theo la mot bO phOn hop thanh mkt bcio coo tai chinh tong hop girth nien d¢ nay
6

CONG TY CO PHAN WEN THONG - TIN HQC BUYJ DIEN MAU SO B 03a - DN
158/2 ph6 H6ng Mai, phuOng QuSinh Loi, quAn Hai BA Tnmg, Ban hAnh theo Thong tu s6 200/2014/TT-BTC
thanh ph6 Ha NOi, Viet Nam ngay 22 thang 12 nAm 2014 cUa BO Tai chinh

BAO cAo uru CHUYEN TIEN TE TONG HOT GICJ'A NIEN 1)0
(Theo phwang phdp gidn Op)

Cho 19) hoot clOng ter ng19, 01 awing 01 nom 2023 den ngliy 30 Chang 6 nom 2023

Dow VND

CHI TIEU Ma Ky nay Ky trtrat

so


I. Luu chuyin tien tir hoat Ong kinh doanh 01 1.058.752.024 5.253.286.399
1. Lgi nhun trtrOr thui
2. Didu chinh cho cac khouin 02 5.887.348.441 6.374.040.181
- Khau hao tai san c6 dinh, bAt Ong san dAu tu
- Cac khoin du phang 03 (4.038.399.316) (439.620.784)
- (Lai)/16 chenh Tech gia h6i dodi do danh gia lai cac khoan
mac tien to cO g6c ngoai to 04 898.116.629 (5.780.268.457)
- (Lai)/18 tir hoat Ong dau tu
- Chi phi lAi vay 05 (4.107.306.603) (3.136.906.091)
3. Leti nhu?in tit hoft dO' ng kinh doanh trtror thay doi von hat ct(mg
- (Tang)/giarn cac khoan phai thu 06 16.073.885.729 8.226.296.411
- (Tang)/giam hang ton kho
- Tang/(giam) cac khoin phai tra (khong ke !Ai vay phai tra, 08 15.772.396. r4 10.496.827.659
thu& thu nhAp doanh nghiep phai nAp)
- (TAng)/giam chi phi tra tram 09 (155.499.181.857) 224.186.462.969

- Tien lAi vay a tra 10 19.102.224.293 78.327.382.766

- Thud thu nhAp doanh nghiep dA nOp 11 (65.005.354.836) (196.496.176.463)
- Tien chi khac cho hoat dOng kinh doanh
Lau chuyin tidn thuhn tir hogt tieing kinh doanh 12 (9.816.867.469) (2.506.001.340)
II. Lim chuyin tien tir hoat dAng dau to (7.320.605.034)
14 (17.133.928 /82) (4.019.273.575)
1.Tien chi a mua sin xay ding TSCD va cac TSDH khac (4.931.740.327)
15 (2.181.801.786) 97.736.876.655
2. Tien thu to thanh 1y, nhuong ban TSCD va cac TSDH khac
3. Tien thu h6i cho vay, ban tai cac ding cu no cita don vi khac 17 (7.681.677.321)
4. Tien chi dAu tu gop v6n vao don vi khac
5. Tien thu !Ai cho vay, c6 tirc va loi nhuAn duqc chia 20 (222.444.190.354)
Luu chuyin tien thutin tir hoar Ong dim ttt

III. ',urn chuyin tien tir boat dAng tai chinh 21 (6.166.682.568) (3.907.103.537)
1.Tien thu tir di vay
2. Ti6 tra no g6c vay 1-) 30.000.000
3.CO tire, Iqi nhuan da tra cho chit sa hau
Lim chuyen tien thulin tit hoftt Ong tai chlnh 24 20.000.000.000

25 (25.183.000.000)

27 2.896.480.657 3.327.536.228

30 (3.270.201.971) (5.732.567.309)

33 440.658.36005 208.045.553.051

34 (331.185.791.615) (524.621.693.604)

36 (39.791.283.266)

40 109.472.569.690 (356.367.423.819)

Lou chuyin tien thuan trong ky (50 = 20 + 30 + 40) 50 (116.241.822.575) (264.363.114.473)

Tien va timing duong tien du nom 60 203.273.189.687 455350.701.342

Anh hue:mg cita thay d6i ty:r gia h6i doai quy (16i ngo4i to 61 26.475.037 2.858.838

Ti' throng tien cool ky (70 = 50 + 60 + 61) 70 87.057.842.149 190.990.445.707

Ha Thanh Hai Nguyen NgQc Solt Nguyen Thi Thu Huirng
TAng Giant d6c Ke toan truirng Ngtriri Iap

Ha Noi, ngity 28 thong 8 nom 2023

Cac thuyk mink kem theo la mOt bO phan hqp thanh ciur boo coo tai chinh tong hop Vita nien clO nay
7

CONG TY CO PHAN VIEN THONG - TIN HQC BISU DICN MAU S6 B 09a - DN
158/2 06 Hang Mai, phirimg Quynh Lei, quin Hai BA Tnmg, Ban hanh theo Thong tu s6 200/2014/TT- BTC
thanh Oa Ha NOi, Viet Nam
ngay 22 thang 12 nim 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHINH TONG HCfP GItTA NIEN DO
Clic thuvb mink nay is mOt bO phan hop thanh va can &tor doe dOng thai yeti boo coo tai chinh tang hop gitra nien dO ken; theo

1. THONG TIN KHAI QUAT

MIA thfly s& hiku von

2.54

Ong ty C6 phin Vien thong - Tin hoc Btru dien (goi tit la "Cling ty") duqc thanh I p theo Giiy Chting ON

nhin ding ky doanh nghiep s6 0100683374 cap lin dau vao ngay 12 thang 12 nim 2001 va sira doi Ian thir
18 vao ngay 14 thang 6 nom 2023 do So Ke hooch va Diu tu thanh phi) Ha NOi cap. TN

Van dieu le cua Cong ty la: 321.850.000.000 VND. 'A

CEng ty dang niem yet tai So Giao dich Chting khoan thanh ph6 Ha Chi Minh, mil c6 phieu: ICT 721;

Try ser hoot dOng cira Cong ty tai: 158/2 ph6 Hang Mai, phuting Quynh Lei, quin Hai Ba Tnmg, thanh phi)
Ha NOi.Viet Nam.


T6ng s6 lao dung trong Ging ty

Tang sa lao dOng cua Cong ty tai ngay 30 thang 6 nom 2023 la 475 ngue,ri (tai ngay 31 thing 12 nim 2022
la 480 ngueri).

Nganh nghe kinh doanh

• San xult thi6t bi truy6n thong;
• Sira chi-a thiet bi lien lac;
• Sira chaa may vi tinh va thiet bj ngoai vi;
• Lip dit he th6ng cap, thoat fluor, la sued va dieu haa kherng khi;
• Ban bu6n may mac, thiet bj pho tiing may khac. Chi ti6t: Ban buOn may ac, thiet bj dien, vit lieu

dien (May phat dien, dOng ca dien, day dien va thiet bj khac dung trong mac dien);

• Lip dit he thang dien;
• San xuAt thiet bi truyen thong: San xuAt cac thiet bj trong nganh truyen hinh, diu tu san xuit thiet bj

vien thong, internet, sin xuat trong linh vuc vien th6ng;
• Ban buen thiet bi va linh kien dien tu, vien thong;
• Giao doc khac chua duqc phan vao dau: Dao too cong nghe vien thong, dao too cong nghe thong tin;
• Hoot dOng chuyen man, khoa hoc va cong nghe khac chua ducx phan vao dau: Djch vo tu van, chuyen

giao cong nghe trong linh voc vien thong, tong nghe thong tin, he thang trung tam di lieu (Data
center), cac thiet bj trong nganh truyen hinh, ung dung cling ngh'e mai de san xuAt thiet bj th8ng tin,
vien thang;
• Kinh doanh bit dOng sin, quyen sir dung dit thuOc chir se( chti sir ding hoc di thue;
• Kim tra va phan tich ky thuit: Dich vu ky thuit do kiem phoc vii cong tic quan ly chit hp:mg mang
vien thong;

• Hoot dOng vien thong khac: Doi l kinh doanh dich vu Ung dung tren mang internet va vien thong, dich
vu tu van trong linh voc vien thong, cung cap djch vu trong lmh vvc vien them&
• Cho thue may mac, thiet bj va da dimg h0u hinh khac: Djch vu cho thue thiet bj vien thong va tin hoc;
• Dich vo h8 trq tong hop: Cung cap cac dich vu;
• San xuAt khac chua phan vao dau: San xuAt thiet bi bao ve;
• Ban buon chuyen doanh khac chua phan vao dau: Kinh doanh thiet bj bao ve;
• San xuAt may vi tinh va thiet bj ngoai vi cita may vi tinh: Diu tu san xuAt may tinh, san xuit trong linh
voc tin hoc;
• Lip trinh may vi tinh: Diu tu san xuAt san phArn Olin mem;
• Tu van may vi tinh va quan tri he th6ng may vi tinh: Djch vo tu vin trong rmh voc tin hoc, cung cap
djch Vii trong rmh voc tin hoc;
• Hoat dOng dich vu hO trq kinh doanh khac can Iii chua duct phan vao dau: Kinh doanh trong linh vuc
vien thong va tin hoc bao gam ca xuAt nhap khau nguyen vit lieu, vit tu, thiet bj va he thang dang 1*
trong linh voc vien thong va tin hoc;
• Xay dung cling trinh k9 thuit dan dung khac: Xay dung ha tang vien thong, cac trung tam d( lieu
(Data Center), xay lip cong trinh vien thong;
• Hoat dOng hO trq djch vo tai chinh chua duqc phan vao dau: Dich vu thanh toan.

8

CONG TY CO PHAN VIEN THONG - TIN HOC BUt DICN MAU SO B 09a - DN
158/2 pito: Wing Mai, phtrong Qujmh L6i, quan Hai BA Thrng, Ban hanh theo Thong tu so 200/2014/TT-BTC
thinh ph6 Ha Nei. Viet Nam ngay 22 thing 12 nam 2014 dm Be Thi chinh

THUYET MINH BAO CAO TAI CHJNH TONG HQ? GIVA NIEN DO (TIEP THEO)
Ccic thuyt minh nay M mOt ba phan hpp thanh va can &ix doe clang then yin' bdo cao tai chinh :On hop Oa nien der kern theo

1. THONG TIN KHAI QUAT (TIE? THEO)

Nghnh nght kinh doanh (Tiep theo) )65,


• Cho thud may m6c, thiet bi va do dung ht u hinh khac khemg kern ngutri dieu khien: dich vu cho thud •

thiet bi vien thong va tin hoc; HH

• Nghien dm khoa hoc va phat then ding nghe trong kith virc khoa hoc ky thuat va cong nghe: cung cap TO.

cac cac dich vu nghien dm cling nghe thong tin;

• Hoot deng x6' s6, ca cuoc va danh boc: doily so s6, ban le ye s6 (ban le qua dui IS, huerng hoa h6ng);

• Xir 15, da lieu, cho thug va cac hoot dOng lien quan (kheing bao g6m thiet lap mang va kinh doanh ha 35

tang btru chinh vien th6ng);

• C6ng thong tin: Hoot deng thucmg mai dien tir, thiet lap trang thong tin dien hi tong hop;

• Stra chaa may m6c, thiet bi; thiet bi dien tir va quang hoc; thiet bi dien;

• Xay dung cong trinh vien thong, th6ng tin lien lac;

• San xuAt linh kien dien tir, sin phAm dien tir din dung;

• XuAt ban phAn mtm;

• Hoot deng dich vu cong nghe th6ng tin va dich vu khac lien quan den may tinh;

• Hoot deng dich vu lien quan den cac cu6c goi;

• San xuAt thiet bi do luting, kiem tra, dinh huang va ditu khien;


• Sin xuAt dien: san xuAt diOn fling luong mat triri (trir truytn tai, ditu de he th6ng dien qu6c gia va quan

151 loth dien phan ph6i, thuS, dien da muc tieu, dien hat nhan);

• Truytn tai va phan ph6i dien.

Hoot dOng chinh

• Ban buon thiet bi va linh kien dien tir, vien thong;
• Cho thug may ruck, thiet bi va d6 dung hau hinh khac: Djch vu cho thud thie bi vien thong va tin hoc;

• Dich vu h6 tro tang hop: Cung cap cac dich vv;
• Hoot deng dich vu h6 trq kinh doanh khac con loi chua dtror phan vao dau: Kinh doanh trong Ilinh vtrc

vien thong va tin hoc bao g6m ca xuat nhap khau nguyen vat lieu, vat tu, thiet bi va he thong (long b6

trong linh vut vien thong va tin hoc.

Chu kjr san xuAt, kinh doanh thong thuirng

Chu kS san xuAt, kinh doanh thong thuang cha Cong ty dtroc thuc hien trong thari,gian khemg qua 12 thang.

CAu true doanh nghiep

- Chi nhanh - C6ng ty Co phan Vien thong - Tin hoc Buu dien (Chi nhanh H6 Chi Minh): Hoch town d6c lip.
- Chi nhanh - Cong ty Co phin Viet thong - Tin hoc Btru dien tai DA Nang: Hach town dec lap.

Tuyin b6 Ye kha nang so sanh thong tin teen Bho cho tai chinh tong hop giaa nien di)


S6 lieu so sanh tren Bang can d6i ke toan tong hqp giUa nien de la s6 Iieu tren bib cao tai chinh tong hop tai
nsay 31 thang 12 nam 2022 da throc kitm town. S6 lieu so sanh tren Bao cao kei qua hoot d6ng kinh doanh
tong hqp &Eta nien d6 va Bao cao km chuytn titn to tong bpi) gift nien d6 la s6 lieu tren bao cao Lai chinh
tong hop gift nien d6 cho kj, ke town tir ngay 01 thang 01 nam 2022 den ngay 30 thing 6 nam 2022 &I dtroc
soar xet. Cac thong tin tai chinh nett tren so sanh duot v6 i Bao cao tai chinh tong hqp gift nien de lcS, nay.

9

CONG TY CO PHAN WEN THONG - TIN HQC BUt DIEN MAU SO B 09a - DN
158/2 ph6 Hang Mai, phuimg QuS,nh Lhi, quart Hai Ba Thing, Ban hanh theo Then tu se 200/2014/TT-BTC
thinh ph6 Ha NOi, Viet Nam ngay 22 thang 12 nom 2014 Oa BO Tai chinh

THUYET MINH BAO CAO TAI CHINII TONG HOP GIVA MIEN DO (TIEP THEO)
Cric thuyet minh nay a m(rt b5 ph4n hop thanh va can &roc dQc clang then voi beio coo tai chinh ton, hqp giika nien de kern theo

2. KY Kt TOAN, CHUAN MIX Kt TORN VA CHIT D0 ICE TOAN AP DV?

Ky ke toan

Nam tai chinh cua Cong ty bit diu tir ngay 01 thang 01 Ara ket thgc vao ngay 31 ang 12.

Bao coo tai chinh tong hop gift nien CIO nay duoc lap cho hoat clOng tir nay 01 thang 01 nom 2023 den
ngay 30 thang 6 nom 2023.

Cht dO Ke toan ap dvng

Cling ty ap dicing cac Chuirt mkrc Ke toan, Che dO Ke wan doanh nghiep Vie Nam dtrot ban hanh theo
Thong tu so 200/2014/TT-BTC ngay 22 thing 12 nom 2014 va cac th8ng tu h Ong din thvc hien Chuin
mqc Ke total cga BO Tai chinh trong viec lap va trinh bay bao coo tai chinh tong qp giOa nien dO.


Tuyen ba ve vigc tuan thfi Chun mvc Ke twin va Chi dO Kt toan

Ban Tang Giam doe dam bao da tuan thit,yeu ciu cac Chuin mvc Ke toan, C dO ICE loan doanh nghiep
Viet Nam duqc ban hanh theo Thong to se 200/2014/IT-BIC ngay 22 than 12 n 2014 cling nhu cac thong
tu huOng don thvc hien Chuin mtrc Ke toan cita BO Tai chinh trong viec 10p bao • tai chinh tong hqp gifta
nien dO.

Bao coo tai chinh tong hqp gitta nien dq kern theo khong nhim phap anh tinh tai chinh, ket cpia hog
dOng kinh doanh va tinh hinh km chuyen den to theo cac nguyen tic va thong e ke wan duqc chap nhOn
chung tai cac nuOc khac ngoai Viet Nam.

3. TOM TAT CAC CHNH SACH TOAN CHU YEU

Sau day la cac chinh sach ke toan chit you duqc Cong ty ip dvng trong viec lap • ao coo tai chinh tong hop
gitta nien 65:

UOc tinh ke toan

Viec lap bao coo tai chinh tong hqp gitta nien dO tuan thit then cac Chuin mire ICE loan, Che dO Ke loan doanh
nghiep Viet Nam va cac quy djnh phap 1St O lien quan den vigc lap va trinh bay bao coo tai chinh tang hop
gift !lien dp you eaumin Ban Tong Gam doc phai co nh(tng trOc tinh va gia djnh anh huOng den s6 lieu bao
ea° ve cac Ong no, tai san va viec trinh bky cac khoin Ong no va tai san dem g tai ngay lap bao coo tai
chinh tong hop gigra nien dO Ong nhu cac so lieu bao coo ye doanh thu va chi philing suet )(St hoat Ong.

Dinh gig va ghi nh#n theo gia tri hqp 1j+

Theo quy djnh dm Lust Ke toan da cO hieu lire Nr ngay 01 thang 01 nom 2017, ng dO, bao gam quy djnh
ye danh gia Ara ghi nhan theo gia trj hop 19, tuy nhien, chua cO huang din cn th cho vin de nay. Theo 45,
Ban Tang Giam dac da xem xet va ap dqng nhu sau:


a) Cong cy tai chinh &op nhOn viz dcinh gia 10 theo tri hqp tren ca gia goc frit cac khoan
dtt phong can trick* (new ca) theo quy dinh hien hank

b) Cac khoan myc tien to có g6c ngoqi tg duvc danh gia theo gia giao dich t rc te;
c) DOi vii tai son va nq phai tra (ngoai cac myc a va b tren day) COng ty Ong co co sir de xcic djnh

duqc gici tri meg each ding tin cely, do do, Cong ty dang ghi nhan theo gad g. c.

Cong cu tai chinh

Ghi nhfin ban dau

Tai son tai chinh: Tai ngay ghi nhan ban diu, tai san tai chinh duqc ghi nhan th • gia gac Ong cac chi phi
giao djch c6 lien quan Ulm tiep den vi(tc mua sam tai san tai chinh do. Tai san tai chinh coa. Cling ty bao gOm
tien, cac khoin tuang duang den, cac khan phai thu lchach hang, phai thu khae, cac khoan Icjr guy va cac
khoan diu tu tai chinh.

10

CONG TY CO MIN VitN THONG - TIN HQC BUU DI) N MAU SO B 09a - DN
158/2 06 H6ng Mai, phuting QuYnh L6i, qu6n Hai BA Tnmg, Ban hanh theo Them to so 200/2014/TT-BTC
thanh h6 Ha N•• Viet Nam n a 22 than 12 n• 2014 cia : Tii chinh

THUYET MINH BAO CAO TAI CHINH TONG HQP GIUA NIEN D0 (TIEP THE 0 )
Cac thuyit minh nay la m5t bO phOn hop thank va can duac cloc clang thai vai bdo cao tai chinh ton hqp Vita nien da kem theo

3. TOM TAT CAC CHINH SACH KE TOAN CHO YEU (TIEP THEO

Cong en tai chinh (Ti6p theo)


Ghi nkin ban tiOu (Tidp theo)

Cling nq tai chinh: Tai ngay ghi nh6n ban du, ang nq tai chinh &cc ghi nhan theo gia g6c cong cac chi
phi giao dich c6 lien quan nirc tiep den viOc phat hanh cling nq tai chinh da. Cong nq tai chinh cua Cong ty
bao gbm cac khoan phai tra ngutri ban, phai tra khic, cac khoan chi phi phai tra, cac khoan nq thue tai chinh
va cac khoan vay.

Ddnh gitf Igi sau ghi nh (in ban dila

HiOn tai, chua c6 quy dinh ve clanh gia lai deg cp tai chinh sau ghi nh6r1 ban du.

Tien vi cac khoan twang throng tan

Tien vi cac khoan tuang ducmg tien bao gtim tien m6t tai guy, cac khoan tien khong ky han, cac khoan
dau to ngin han, ce kha nang thanh khoan cao, de ding chuyen d6i thanh tien va it rii ro lien quan den viOc
bien Ong gia tri.

Cie khoin dau tar thi chinh

Thu tic vao cong cy van cita &m vj khdc

Dau to vao cling cp von cia don vi khac phan anh cac khoan deu tu cong cu v6 nhtmg Cong ty khong c6
quyen kiem soat, d6ng kiem sat hoc c6 anh hiring ding Ice doi vii ben duqc di tu.

Iamb dAu to vat) cling cp von cac don vi khac duqc phan anh theo nguyen gia • cac khan du phing giam
gia diu tu.

Du phong kin thdt cho cow khoan elju to vac) don vi khdc eluvc trich 4ip nhu sau:

• DOi vai khoan dau tu vita c6 phieu niem yet hoac gia tri hqp ly khoan da tu duvc xac dinh tin c6y,


viOc 16p du phong dua ten gia tri thi trubng cua co phieu.

• Doi vii khoan dau to khong xac dinh duqc gia tri hqp ly tai thai diem bao. c o, viOc 16p du phong duqc

thuc hiOn can cu vao khoan dm ben duqc vai mint inch 16p ban chenh loch gitta v6n gap

thtrc to cia cac ben tai don vi khac va von chi sa hitu thuc c6 nhan vai ty g6p von cia Cling ty so

vii tong so von gep thuc to cia cac ben tai don vi khac.

Cic khan phai thu vi dtr phbng phiii thu khd deli

Cac khoan phai thu duqc trinh bay tren bao cao tai chinh tong hqp gitta nien d8eo gia tri ghi s6 ac khoan
phai thu tar khach hang va cac khan phai thu khac cong phing nq phai thu kh dol.

Dtr phing phai thu kh6 deli duqc trich 16p cho nhung khan phai thu di qua han thanh town vi theo danh gia
dm Ban Tong Giam d6c, ho6c cac khoan phai thu ma nguoi nq kh6 c6 kha nang thanh loan do bi thanh
phi sin hay cac kh6 khan tuang tv.

Hang ton kho

Hang ton kho duqc xac dinh tren co sof gia thAp hon gift gia g6c va gia tri thu6n c6 the thuc hiOn duqc. Gia
g6c hang ton kho. bao gam chi phi nguyen vat trirc tiep, chi phi lao deng c tiep va chi phi sin xuAt
chung, n6u c6, de c6 duqc hang ton kho 6 diA diem vi trang thai hiOn tai. Gia t cia hang tOn kho duqc
xac dinh theo phuong phap bin. h quan gia quyen. Gia tri thuAn c6 the tchuhOin d qc duorc xac dinh bang Oa
ban irk tinh trir cac chi phi de hoin thanh cing chi phi tiep thi, ban hang va ph phai phat sinh. Hang t6n
kho duqc hach town theo phuong phap ke khai darting xuyOn.

11


CONG TY CO PHAN WEN THONG - TIN HQC BUIJ DIEN MAU S6 B 09a - DN
158/2 ph6 H6ng Mai, phuirng QuYnh L8i, quart Hai Ba Tnmg, Ban hinh theo Thor' to s6 200/2014/TT-BTC
thinh ph6 Ha NOi, Viet Nam ngay 22 thing 12 n 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHINH TONG HQP GICTA MEN DO (TIEP THEO)
Cric thuyit minh nay la m61 b6 pkin hqp thimh va can dwqr clqc dong thai v6i brio ado tai chinh ton hqp giuv men c10 hem theo

3. TOM TAT CAC CHI:NH SACH Kit TOAN CHiJ YEU (TIEP THEO)

Hang ton kho (Tiep theo)

Du phong giam gia hang ton kho cita Cong ty ,duqc trich lOp theo cac quy djnh h n hinh. Theo do, Cong ty
duqc phep trich du phong giam gia hang ton kho I8i thoi, hong, kern pham c at trong truang hop gia rri
thtrc to dm hang ton kho cao hcm gia thuan co the thuc hien duqc tai then diem it thtic ky ke toan.

Thi sin c6 dinh ham hinh va khan hao

Tii san c6 djnh tau hinh duqc trinh bay theo nguyen gia tra gia tri hao man lu Nguiren gia tai san co
djnh hew hinh bao g6m gia mua va toan ba cac chi phi lien quan khac lien quan tier, den vi'ec clua tai san
vao trang thai sin sang sir dung.

Tai san c6 djnh tau hinh duqc khau hao theo phucmg, phap dutmg thing dva tr tiled gian hau ding uot

tinh. Khung khau hao cu the nhu sau

Thiyi gian khau hao

(S6 nam)


Nha caa vat 14'n talc 06 - 25

May mac thi6t bj 03 - 05

Phucmg tin van di 06

Thiet b1 van phang 03 - 07

Tai san (lath khac 03 - 05

Tai sin c6 dinh va hinh vi khan hao

Tai san c6 dinh v6 hinh thi hien gia trj quyen sir dung dat, phin mem may t va duqc trInh bay theo
nguyen gia trir gii tri hao man lay ke. Quyen sir dung dat cua cong ty la lau da nen kh6ng thuc hien trich
khau hao. Phan mem ducic khau hao theo phucmg phap diking thang trong thtri gi ba nam.

Chi phi 'ay dung ca bin do, dang

Cac tai san dang trong qua trinh xay dung phoc vi mac dick san xuat, cho thug, q an pi hoc cho bat Icy mvc
dich nao khac duqc ghi nhan theo gia goo. Chi phi nay bao gam chi phi Bich vu va chi phi !Ai vay ca lien quan
pha hop voi chin') sach ke toan ctla Cong ty. Viet tinh khau hao cua cac tai san n y duqc ap (long giOng nhu
yen cac tai san khac, bat dau t r khi tai san o vao trang thai san sang sir dung.

Cic khoin tra trtnk dai h$n

Cac khoan chi phi tra tusk dai hon bao g6m chi phi chty ket chuyin cling cu, king co, linh ki@t loci !the
duqc coi la co kha nang dem lai lqi ich kinh to trong nun lai cho Cong ty vai tri han tir mat nam tro len.
Cac chi phi nay duqc von has dtrai Mirth thfrc cac khoan tra truerc dai hon va du• ghi nhan vao Bao coo ket
qua hog dang kinh doanh tong hop giiira then da, sir dung phuong phip duang thang tai da khang qua ba
narn.


Cac khoin nq phai tra WI chi phi phai tra

Cac khoan nq phai tra va chi phi phai tra duqc ghi nhan cho s6 ti6n phai tra tr g tucmg lai lien quan den
hang hOa va djch vki da nhan dtroc. Chi phi phai tra dtrqc ghi nhan dua ten ca trot tinh hop ly ye s6 flan
phiti tra. Viet phan loci cac khoim phai tra la phai tra nguai ban, chi phi phai tra va phai tra khac duqc thuc
hiOn theo nguyen tic sau:

• Phil tra ngtroi ban phan anh cac khoan phai tra mang tinh chit thuong mai Mt sinh tir giao dich mua
hang haa, djch vu, tai san va ngutri ban la don vi diX lap yeti Cang ty, bao g6m ca cac khoan phai tra
khi nhap khau thong qua ngteri nhan tly thac.

12

I

CONG TY CO PHAN VIEN THONG - TIN HQC WU DIEN MAU SOB 09a - DN
158/2 pha Hang Mai, phutmg Qu9n13 Lai, quan Hai BA Tnmg, Ban hanh theo Thong to s6 200/2014/TT-BTC
thanh pha Ha Nai, Vi'et Nam ngay 22 thing 12 nam 2014 dm BO Tai chinh

a THUYET MINH BAO CAO TAI CHiNH TONG HOP GICTA NIEN DC/ (TIEP THEO)

Ccic thuyil minh nay la mat b6 ph in hqp thanh va can duor doe ding that voi bao c6o tat chinh tong hqp giffa nien (16 ken? theo

3. TOM TAT CAC CHINH SACH KE TOAN CHU' YEU (TIEP THEO)

a Cac khoan nq phai tra va chi phi phai tra (Tiep theo)

a • Cac khoan chi phi thuc to clura phat sinh nhung &cm trich nu& vac chi phi san xuat, kinh doanh trong


nam de dam bac khi chi phi thuc to phat sinh khang gay dal bien cho chi phi san xuat, kinh doanh tren

a ca se dam bac nguyen tic phis hqp giDa doanh thu va chi phi. Khi cac chi phi da phat sinh, neu c6
chenh lech vii s6 da trich, Ice toan tien hanh ghi s6 b6 sung hoac ghi giam chi phi tucmg img vai phan

a chenh lech.
• Phai Ira khac phan Anh cac khoan phai tra khang c6 tinh thucmg mai, khong lien quan den giao dich

a mua, ban, cung cap hang hOa dich vu.

a Clic khan dkr phang phai tra

a Cac khoan du phong phai Ira duqc ghi 'than khi Cong ty c6 nghia vu ncr hien tai do ket qui t i mat sir kien

da xay ra, va Gang ty c6 khi nang phai thanh toan nghia vu nay. Cac khoin du phang duqc xac dinh tren ca

a sir uOc tinh cua Ban Tong Gam d6c ve cac khoin chi phf can thiet de thanh wan nghia vu nc nay tai ngay

ket thdc k9 hoat dpng. Cac khoin du phi:mg phai tra IA du phi:mg bac hanh thiet bj va cac du an thi ding ctia

C6ng ty.

a

Nguan van
a

Van chit sdr hau cua Cong ty ducrc ghi nhan tren ca so thuc gap cua cac ca Clang.

a

Cac quy duct trich tap theo quy dinh cua Nghi quyet Dai hai dong ca (long va Dieu le Cong ty.

a
Lqi nhuan sau khi trich lap cac qu9 duct phan phai theo Nghi quyet cua Dai hai Ong co clang.

a
Ghi nhan doanh thu

a
Doanh thu ban hang &roc ghi nhan khi d6'ng thai thoa man tat ca nam (5) dieu kin sau:

a (a) Cong ty da chuyen giao phan Ion rai ro va lqi ich gin lien vii quyen so huh sin phim hoac hang h6a

a cho ngtrai mua; (b) Cong ty kh6ng con nim gilt quyen quan 19 hang hem nhu nguiyi sa httu hang Ma hoac quyen kiem scat

a hang hoa;

(c) Doanh thu duqc xac dinh tuong dai chic chin;

a (d) Cong ty se thu duqc lcri ich kinh t6 tir giao dich ban hang; va

(e) Xac dinh duqc chi phi lien quan den giao dich ban hang.

a Doanh thu cua giao dich ve cung cep dich vu duot ghi nhan khi ket quA cua giao dich da duot xac dinh mat

cach clang tin cay. Tnrimg hop &iao dich ve cung cap dich vu lien quan den nhien k9 thi doanh thu duqc ghi

a nhan tong nam theo ,ket qua 'lan cong viec da hoan thanh ngay cua Bang can d6i ke toan tong hop giaa

nien da k9 da. Ket qua elm giao dich cung cap dich vu ducc xac dinh khi them man tat ca bon (4) dieu kien


a sau:

a (a) Doanh thu duqc xac dinh Wang dal chic chin;

(b) C6 kha nang thu &roc lcri ich kinh to tir giao dich cung cap dich vu d6;,

a (c) Xac dinh duqc phan cong viec da hoin thanh Lai ngay dm Bang can do ke toan tong hqp giita nien da;

va

a (d) Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu d6.

a Lai tien gin duqc ghi nhan tren ca se; clan tich, duqc xac dinh tren s6 du cac tai khoan tien giri va lai suit Ap

dung.

a Lai tir cac khoin diu to duqc ghi nhan khi Cong ty c6 quyen nhan khoan

a

a
13

a

a

a CONG TY CO PHAN VIEN THONG - TIN HQC BUil DIEN MAU SO B 09a - DN


158/2 ph6 H6ng Mai, phuang Quynh Lei, quin Hai Ba Tnmg, Ban hanh theo Thong tu s6 200/20141TT-BTC

a thanh ph6 Ha NO, Viet Nam ngay 22 thing 12 nom 2014 cua B6 Tai chinh

a THUYET MINH BAO CAO TAI CHINH TONG HQP GIVA NIEN DO (TIEP THEO) Ccic tha4t minh nay la mot bO phcin hop thanh va can &roc doe dOng thin rat bcio cao :hi chinh tang hop gisia nien eV kern then

3. TOM TAT CAC CHINH SACH KE TOAN CHO YEU (TIEP THEO)

Ngooi to

U Cac nghiep va phat sinh bang ngoai to ducc chuyen d6i theo ty gia tai pgay phat sinh nghiep va. S6 du cac 7c

khoan mac tien to c6 g6c ngoai to tai ngay ket thitc Icy ke town dtrac chuyen d6i thea gia tai ngay nay. Chenh

a Lech gia phat sinh ducic ghi nhin vao Bao cao ket qua hoat d6ng kinh doanh long hap gi0a nien d6. Lai
chenh lech gia do danh gia lai cac s6 dtr tai ngay ket thitc nien d6 ke wan kheng duqc dung de chia cho co

a dong.

a Chi phi di vay

a Chi phi di vay lien quan tnrc tiep den viec mua, diu tu xay chmg hoic sin xuit nhUng tai san can m6t thtri

gian tuong doi dai de hoan thanh Qua vao sir clang hoic kinh doanh duqc cling vao nguyen gia tai sin cho

a den khi tai san Q6 duqc dua vao sir clang hoic kinh doanh. Cac khoan thu nhp phat sinh tir viec dau to tam

thei cac khoan vay duqc ghi giam nguyen gia tai sin co lien quan.

a Tit ca cac chi phi lai vay khic duqc ghi nhin vao Bao cao ket qua hoot Ong kinh doanh tong hqp gi0a nien da


a khi phat sinh.

Thus

a

nue thu nhap doanh nghiep the hien tong gia tri cua s6 thue phai tra hien tai.

a
S6 thue hien tai phai tra &rat tinh dua tren thu nhip chju thue trong Icy. Thu nhip chiu thue khac veri lqi nhuin

a thuan duqc trinh bay tren Bao cao ket qua hoat Ong kinh doanh tong hap gi0a nien d6 vi thu nhip chju thue

kh6ng bao g6m cac khoan thu nhap hay chi phi tinh thue hoac duqc khau trir toni cac nom khac (bao gem ca

U mang sang, n6u c6) va ngoai ra khemg bao gem cac chi tieu kh8ng chju thue hoed khong duoc khiu trir.

a Viec xac djnh thue thu nhip cua C6ng ty can dr vao cac quy djnh hien hanh ye thue. Tuy nhien, 'then quy

djnh nay thay d6i theo tong thtri Icje va viec xac djnh sau cung ye thue thu nhip doanh nghiep tuy thuesc vao

a ket qua kiem tra cua ca quan thue c6 thim quyen.

a Thud thu nhip holt lai Chrgc tinh ten cac khoan chenh lech giera gia tri ghi so can cac khoan mac tai san dua tren

phuong phap bang can dOi ke toan. ThuS thu nhip hoan lai phai tra phai duqc ghi nhan cho tat ca cac khoan chenh

U lech tam thtri con tai san thue thu nhip hoar lai chi duqc ghi nhin khi chic chin co du lai nhuan tinh thue trong


tuong lai de sir clang cac khoan chenh lech tam thtri duqc khiu trir.

a Thu thu nh p hoan lai dinar xac djnh theo thue suit du tinh se ap clang cho ky tai san duqc thu hesi hay nq phai

tra ducc thanh town. Thue thu nhip hoan lai duqc ghi nhan vao ket qua kinh doanh va chi duqc ghi vao von

a chit so halt n'eu lien quan den cac khoan mac duqc ghi thang vao yen chit ser ham.

a Tai sin thue thu nhip hoan lai va nq thue thu nhip hoan lai phai tra dirge bit trir khi Cong ty c6 quyen hap phap

de bit trir gift tai sin thue thu nhip hien hanh veri thue thu nhap hien, hanh phai nop va khi cac tai sari thue thu

a nhip hoan lai va nq thue thu nhip hoan lai phai tra lien quan alit thue thu nhip doanh nghiep &ix quan 19 beri

cung m6t ca quan thue va Cong ty c6 du djnh thanh toan thue thu nhip hien harsh ten cc, ser thuin.

a
Cac loai thue khac duqc ap clang theo cac luit thue hien hanh tai Viet Nam.

s Cic ben lien quan

U
Cic ben duqc coi la lien quan neu m6t ben c.6 khi fling kiem soot hoac cet anh huemg Clang ki d6i veri ben

a kia trong viec ra quyet djnh cac chinh sach tai chinh va boat dOng. Cac ben cung duqc xem la ben lien quan

nen cung chju su kiem soot chung hay chju anh huerng ding ke chung.

a Trong viec xem xet m6i quan he mitt cac ben lien quan, ban chit cua m6i quan he duqc chit trong nhieu han


a hinh thirc phap ly.

a
14

a

CONG TY CO PHAN VIEN THONG - TIN HQC BM DIEN MAU SO B 09a - DN
158/2 ph6 H6ng Mai, phutrng Qu9rth L6i, quart Hai Ba Tnmg, Ban hanh theo ThOn tu s6 200/2014/TT-BTC
thanh • h6 Ha N Vi t Nam n a 22 than 12 n 2014 dm :1 Tai chinh

THUYET MINH BAO CAO TAI CHINH TONG HQP GI(YA NIEN DO (TIEP THE )
Cac thuyit minh nay la mat ba phan hop thanh va can duoc cloc cldng thai voi &Jo cdo tai chinh ton hop giiip nien d¢ kern theo

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)

Cie ben lien quan (Tiep theo)
!..51

Cac ben co lien quan m Cong ty bao op

Tr

Ben lien quan m6i uan .M

Tap Joan Buu chinh - Vien th6ng Viet Nam C6 &mg Ian

Cong ty C6 phin Diu tu K9 thu#t s6 Viet C6 cling I dao chit ch6t

Cling ty C6 phin ITTA C6 cling 1 dao chit ch6t PF


Cong ty C6 phin Dich vu K$ thuet Vien thong Ha Nei C6 cling I dao chu ch6t

Cac thanh vien Hei d6ng Quin tri, Ban Giam d6c va Ban Kiem soat dao chu ch6t

4. TIEN VA CAC KHOAN THONG DUONG TIEN

Tien mat S6 cults S6 diu aim
TiEn giri ngin hang D VND
Cac khoan tuong duong tiEn (i)
COng 1.051.915. 413.832.908
71.005.926.4:3 92.459.356.779
15.000.000. 110.400.000.000

87.057.842.1 9 203.273.189.687

Ghi chit:
(i) Cac khoan ti6n gai c6 ky hart tir 3 than tra xu6ng tai cac ngan hang vai lai uat 5,4%/nam.

5. PHAI THU NGAN CIA ICHACH HANG

a) Ph& thu cilia khdch hang ngln han lei cac ben lien quoit SO cu6i It9 S6 diu nim
Tap down Btu chinh - Vien th6ng Viet Nam VN D
Cong ty C6 phin ITTA 359.239.417.8 6
358.549.850.::4 325.659.850.324
COng ty a phin Djch va K9 thot vien thong Ha Nei 324.709.207.902
686.910. :2
b) Phal thu khdch hang ngdn han lie cdc dAi turng khdc 2.656.5 t t 948.147.622
Tap doan C6ng nghiep Van thong Quan dei 2.494.800
T6ng Cong ty Vier) thong Mobifone 530.012.574.742

Cac d6i tucmg khac 257.032.932.1f 7 345.857.505.844
101.265.137.4.. 132.093.444.993
ging 171.714.505. 9 138.458.619.217
889.251.992. 75.305.441.634

671.517.356.168

15

CONG TY CO PHAN VIEN THONG - TIN HQC BUYI DIN MAU SO B 09a - DN
158/2 phO Wing Mai, phuimg QuSrnh Lei, quirt Hai Ba Ting, Ban hanh theo Thong tu s6 200/2014/TT-BIC
thanh phO Ha N6i, Viet Nam ngay 22 thing 12 nam 2014 cua B6 Tai chinh

THUYET MINH BAO CAO TAI CHINH TONG HOP GAYA NIEN D0 (TIEP THEO)
Cac thuydt minh nay lit mat ba phan hop thdnh va can duoc cloc dong that voti bao coo tai chinh tong hap girta nien da kem theo

6. TRA TRU& CHO NGU'OI BAN NGAN HAN

SO cutki SO din nom

VND VND

COng ty CO phin Diu tu Thucmg my va Phat trien 32.226.349.099 .G
ang nghe FSI
Cling ty CO phin Dich vu Vin thong Hanh Minh :HI
Ascent Communication Technology Limited (ACT)
Cong ty TNHH Thai Viet 17.536.029.176 4.813.318.620 TC
COng ty CO phin Cong nghe tu Ong Tim nhin
Payorbit Pte., Ltd 2.786.245.500 2.786.245.500 C
Ponticulus., Ltd

Cac dOi ttrong khac 2.616.719.949
COng
2.104.551.030 2.104.551.000 -1-1"
3

97.365.382.500

5.243.545.980

7.603.303.587 7.228.290.091

64.873.198.311 119.541.333.691

7. CAC KHOAN PHAI THU KHAC

So cutii kv Dir phang, SO diu nam Dv pitting
Gil trj VND Gil ill VND

a) Ngin btin VND VND
Lai du thu 32.049.291.908 34.515.233.922
Tam Ling
KS, cuoc,14 quji 44.186.302 184 438.356
Cac khoan phai thu khac 2.181.092.859 1.492 148.904
Phoi thu ve hoot ding clot soar
thanh loan Vietlott 377.546.366 554 046.566
Phcii thu ve co nic dtrac nhOn 29.446.466.381 32.284 600.096
Phoi thu ve chuye:n nhuong 8.994.542.861 /1.069.r/73.906
von gop (ii)
Phtii thu khac 1.834.018.000 482.940.000
17.633.753.798 20.070.740.100

b) Did bp
1(5, woe, kj7q4 984.151.722 661.446.090

1.455.138.909 1.456.065.109
1.455.138.909 1.456;065.109

Ghi chi:

(i) Cong ty lien danh cimg.Tang Cong ty Truyen thong (VNPT - MEDIA) va TOng C6ng ty Vin thOng
Mobifone lam Dai X6 s6 ty ch9n so dien town qua dien thoai di d'Ong cho Cong ty TNHH MTV X6
s6 dien wan Viet Nam theo cac Hop dOng so 01/2020/HDDLDTNIETLOTT-MOBIFIONE-CTIN
ngay 24 thang 11 nam 2020 va Hop dong s6 02/2020/HDDLDTNIE"143TT-VNPTMEDIA-CTIN
ngay 19 thang 12 nam 2020. SO du Phai thu khac la so tien n6p mua han mix cho Cong ty TNHH
MTV X6 s6 dien toan v* Nam va phai thu ve cac cling ty vi dien tir ye boat Ong ban ye Vietlott.

(ii) Phan anh khoan phai thu Cong ty TNHH Tri tug s6 Viet VDC ve chuyen nhuqng khoan dau tu dui
Cong ty tai Cong ty TNHH MTV Thanh loan Vien thong Tin hoc Buu dien.

16

CONG TY CO PHAN VIEN THONG - TIN HQC BUIJ DIN 1VIAU SO B 09a - DN
158/2 ph6 H6ng Mai, phuting Quj/nh Lei, guar' Hai BA Tnrng, Ban hanh theo Then to s6 200/2014/TT-BTC
thanh phe Ha Nei, Viet Nam ngay 22 thing 12 n n 2014 oda BO Tai chinh

THUYET MINH BAO CAO TAI CH1NH TONG HQP otrA NIEN DO (TIEP THE
Cdc theryit mink nay ld melt bei pkin hop thanh vd can duos doe dang thiri voi beio cdo tai chinh tong hop glace nien Bp kern theo

8. HANG TON ICH°

So cutii kv SO dau nam


Gia gOc Dty phong Gii g6c Dt.r phong VND VND ---*N(
VND VND TY

Nguyen lieu, vat lieu 1.883.554.647 1.206 39.266

°Ong cu, dung cp 44.267.985 44 67.985 A r

Chi phi SXKD der dang 113.863.792.534 119.367 00.176 3

- Hg tang mciy chi, Digital Intel 50.024.845.591

phyc vp nglin hang 100% win mkt

MB tgi Campuchia

- SOC Quimg Nam 17.203.130.915

- Triin khai he sa benh an On tit 4.018.923.312 00.000

tgi BV Nhi Tinh Nam Dinh giai

awn 2021 - 2022

- Mua license cho Metro 4.596.621.509

MLMN Mobifone

- Mir rang nang Arc mgng MAN-E 1.057.228.462 - 66.945. 55.205


viing 28 Tinh, Thanh phi nam 2022

tgi Ting Ging ty Hg tang mgng

- Nang cap mgng metro cho cac tinh - 20.772. 'I1.390

mien Tay Nam BO

- Cung ccip that bi OLT-GPON logi 7.353. 32.393

nho cho cac VNPT tinh, thanh phi

- Cac cly an khac 36.963.042.745 24.294. 11.188

Thinh phim 163.223.443 (888.162.578) 163 223.443 (888.162.578)
Hang hoi 42.944.000.037 57.220 332.069

COng 158.898.838.646 (888.162.578) 178.001062.939 (888.162.578)

9. CHI PH! TRA TRIf6C

Ngin han SO cu6i SO dOu nam
Chi phi chi:, kk chuyEn D VND
Dia hpl
Phan b6 ding cp, dung cu (trin 01 nam) 23.446.406.2 2 11.200.533.679
23.446.406.2 2 11.200.533.679
12.219.438.1 3 14.648.443.247
12.219.438.1 3 14.648.443.247

17


• III • • • • II II I • • Ill II • II III • • • • • • • Ill • Ill III • III

CONG TY CO PHAN VIEN THONG - TIN HQC DIEN MAU SOB 09a - DN
Ban hanh theo Thong to s6 200/2014/TT-BTC
158/2 ph6 Hang Mai, phutrng Quynh L8i, quan Hai Ba Trung, ngay 22 thing 12 nam 2014 cila BO TM chinh

thanh ph6 Ha Neii, Viet Nam Don VND

THUYET MINH BAO CAO TAI CHINH TONG HQP GICrA NIEN DO (TIEP THEO)
Ctic thigh minh nay M mOt by pkin kg, thanh va can dupc dpc clang that vat bao ccio tai chinh king hop gisla nien dO ken: they

10. TANG, GIAM TAI SAN CO DINH HUU HINH

Nha ctra, May ink, Phtrong lien Thii1 hj Tai sari 6') djnh Tong
%it kien true thiet bj van tai van phimg khac

NGUYEN G1A 45.781.969.464 42.340.689.622 17.012.933.662 19.290.313.368 79.319.281.805 203.745.187.921
S6 diu nam 45.781.969.464 42.340.689.622 491.857.108 318.184.000 79.319.281.805 810.041.108
Mua sam mai
17.504.790.770 19.608.497.368 204.555.229.029
cu6i ky
22.151.881.690 26.247.470.417 9.700.940.383 18.422.302.168 74.311.652.238 150.834.246.896
GIA TRH HAO MON Ulf KE 792.332.934 1.713.230.610 944.812.520 194.470.146 1.228.437.023 4.873.283.233
S6 dAu nAm
Kith hao trong ky 22.944.214.624 27.960.701.027 10.645.752.903 18.616.772.314 75.540.089.261 155.707.530.129
S6 cu6i ky
CIA Till CON LAI 23.630.087.774 16.093.219.205 7.311.993.279 868.011.200 5.007.629.567 52.910.941.025
S6 dAu ntim 22.837.754.840 14.379.988.595 6.859.037.867 991.725.054 3.779.192.544 48.847.698.900
S6 cu6i ky


Nguyen gia tai san c6 djnh hau hinh het khau hao Mtn% van con sir dung tai ngay 30 thang 6 !lam 2023 la 117.919.109.720 VND (tai ngay 31 thing 12 nam 2022 IA
117.071.099.249 VND).

Nhu da trinh bay tai Thuyet minh s6 20 - Vay nq thus tai chinh, gia trj con lai tai ngay 30 thing 6 :tam 2023 ctia tai san gin lien tren dja chi nsO 158/2 ph6

H6ng Mai, phutmg Quynh L8i, quan Hai BA Trung, thanh ph6 HA NOi dA dung de dam bito cho khan vay gift CEng ty Ngan hang Thucmg mai Co phin Ngoai

Chuang Viet Nam - 4711 904 688 57R win Nu nay 31 thing 17 nlian 7077 II 979 165 066 VND).

18