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CQNG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'OC f)Av LA CONG TY TNHH MTV TONG CQNG TY TRUVEN HiNH cAp VIE;TNAM)
BAo cAo TAl CHiNH RII~NGCHO GIAI f)OAN ny NGAV 1 THANG 1 NAM 2018 f)EN NGAV 30 THANG 6 NAM 2018(NGAV 30 THANG 6 NAM 2018 LA NGAv T6NG CONG TY CHiNH THlYC CHUVEN THANHCONG TY co PHAN)
(Bao cao tai chinh dlJ'O'clap cho muc dich ban giao tLPdoanh nghiep nha nlJ'ac sang congty cO phan sau khi ti~n h~nh cO ph"anheal "
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CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
BAo cAo TAl cHiNH RIENGCHO GIAI DOAN nf NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018(NGAV 30 THANG 6 NAM 2018 LA NGAV TONG CONG TV CHiNH THO'CCHUVEN THANHCONG TV co PHAN)
NQIDUNG TRANG
~\)\;7TONRUY
V
~~Thong tin ve doanh nghi$p 1
Bao cao cua NgU'aidai di$n theo phap lu~t
Bao cao ki~m toan
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Bang can d6i ke toan (Mau s6 B 01 - ON)
Bao cao ket qua hoat d(>ngkinh doanh (Mau s6 B 02 - ON)
Bao cao luu chuyen tien t$ (Mau s6 B 03 - ON)
Thuyet minh bao cao tai chinh (Mau s6 B 09 - ON)
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CONG TV co PHAN TONG CONG TV TRUY~N HINH cAp VIET NAM(TRU'OC £JAyLA CONG TV TNHH MTV TONG CONG TV TRUY~N HINH cAp VI~T NAM)
THONG TIN V~ DOANH NGHI~P
Giay ChLPngnhan£Jangky Doanh nghi~p
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-II
T9i ngay ky bao cao tet chinh nay:
HQid6ng Quan tr]
Ban Lanh d~o
Ban Phap ch~ va Ki~m soat nQi bQ
IIII
Trl:l sa chinh
C6ng ty ki~m toan
IIIII
SO 0105926285 ngay 26 thfmg 6 narn 2012
Giliy ChCrng nhan Dang ky Doanh nghi~p do So K~hoach va Dliu tu Thanh phO Ha N9i clip llin dliu vaongay 26 thang 6 narn 2012 va du<?,cthay dOi llin thCr6vao ngay 30 thanq 6 narn 2018 (d~ chuyen thanh conqty cO pnan).
Ong Hoang NgQc HulinOng Nguyen HCI'uLongOng Trinh Long VGOng Sui Huy NamOng Nguyen Trung Hulin
Ong Sui Huy NarnOng Nguyen Tulin AnhOng T~ Son DongOng Nguyen Van NinhSa Trlin NgQCHuyen
Sa Nguyen Thi Thu HienOng Dinh Trung DGng
Ong Hoang NgQc Hulin
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Chu tich H9i d6ng Ouan triThanh vienThanh vienThanh vienThanh vien
TOng Giarn dOcPh6 TOng Giam dOcPh6 TOng Giam dOcPh6 TOng Giarn dOcK~ toan truong
Truong banPh6 Truong ban
Chu tich H9i d6ng Quan tri
SO 3/84 Du(mg NgQc Khanh, PhuQ>ngGiang Va, Qu~nSa Dinh, Thanh phO Ha N9i
Chi nhanh Cong ty TNHH PwC (Vi~t Nam) t~i Ha N9i
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CONG TV co PHAN TONG CONG TV TRUYEN HiNH cAp VIET NAM(TRU'O'CLA CONG TY TNHH MTV TONG CONG TV TRUYEN'HiNH cAp VieT NAM)
TRAcH NHIEM COA NGU'OI DAI OlEN THEa PHAp LuAT COA TONG CONG TV DOl VO'lBAa CAD TAl cHiNH RII~NG' , ,
NgU'ai d~i di~n theo phap lu$t cua Cong ty COphan TOngCong ty Truyen hinh cap Vi~t Nam(truoc day la Cong ty TNHH M9t thanh vien TOngConQty Truyen hinh cap Vi~t Nam) (''TOngCong ty") chiu trach nhi~m I$p bao cao tai chfnh rieng the hien trung thl,l'Cva hop Iy tinh hinh taichfnh cua TOngCong ty tal ngay 30 thanq 6 narn 2018 va k~t qua heat d¢ng kinh doanh va tinhhinh luu chuyen tiE§nt$ cho giai dean tCrngay 1 thang 1 narn 2018 d~n ngay 30 thanq 6 narn2018 (ngayTOngCong ty chfnh thuc chuyen thanh conq ty cO phan) theo cac chfnh sach k~ toandU'gc trinh bay a Thuy~t minh s6 2 cua bao cao tai chfnh rieng. Trong viec I$p bao cao tai chfnhrieng nay, NgU'aid~i di~n theo phap lu$t dU'gcyeu c~u phai:
• ch9n Il,I'acac chfnh sach k~ toan phu hgp va ap dl,mgm¢t cach nh~t quan;• thl,l'chi$n cac xet doan va U'&ctfnh m¢t cach hgp Iy va th$n tr9ng; va• I$p bao cao tai chfnh rieng tren cO'sa dO'nvi ho~t d¢ng lien b,1CtrCrkhi gia dinh dO'nvi ho~t
d¢ng lien b,JCla khong phu hgp.
NgU'aid~i di~n theo phap lu$t cua TOngCong ty chiu trach nhi~m bao dam rang cac sOsach k~toan dung dan da dU'gc thi~t I$p va duy tri d~ th~ hi~n tinh hinh tai chfnh cua TOngCong ty v&id¢ chfnh xac hgp Iy t~i m9i thai di~m va d~ lam cO'sa I$p bao cao tai chfnh rieng tuan thu cacChu~n ml,l'CK~ toan Vi~t Nam, Ch~ d¢ K~ toan Doanh nghi~p Vi$t Nam, cac quy dinh phap Iyco lien quan d~n vi$c I$p va trinh bay bao cao tai chfnh va xu Iy tai chfnh t~i thai di~m chfnh thucchuy~n thanh c6ng ty cOph~n theo quy dinh hi$n hanh dU'gc trinh bay a Thuy~t minh s6 2 cuabao cao tai chfnh rieng. NgU'aid~i di$n theo phap lu$t cua TOngCong ty cOngchiu trach nhi$md6i v&i vi$c bao v$ cac tai san cua TOngCong ty va thl,l'Chi$n cac bi~n phap hqp Iy d~ nganngCrava phat hi$n cac gian I$n va cac sai sot khac.
PHE CHuAN BAa CAD TAl CHiNH RIENG
Theo day, toi phe chu~n bao cao tai chfnh rieng cua TOngCong ty dfnh kem tCrtrang 5 d~n trang44. Bao cao tai chfnh rieng nay phan anh trung thl,l'Cva hgp Iy tinh hinh tai chinh cua TOngCongty t~i ngay 30 thang 6 nam 2018, cOngnhU'k~t qua ho~t d¢ng kinh doanh va tinh hinh lU'uchuy~ntiE§nt$ cho giai do~n tCrngay 1 thang 1 nam 2018 d~n ngay 30 thang 6 nam 2018 (ngay TOngCong ty chinh thuc chuylm thanh cong ty cOph~n). Bao cao tai chfnh rieng nay dU'qc I$p theocac Chu~n ml,l'cK~ toan Vi~t Nam, Ch~ d¢ K~ toan Doanh nghi$p Vi$t Nam, cac quy dinh phapIy co lien quan d~n vi$c I$p va trlnh bay bilO cao tai chfnh va xu Iy tai chinh t~i thai di~m chfnhthuc chuy~n thanh cong ty cO ph~n theo quy dinh hi$n hanh dU'gc trinh bay a Thuy~t minh s6 2cua bao cao tai chfnh rieng.
Hoang N99c Hu~nChu tich H¢i dOngQuan tri
Ha N¢i, nU'&cCHXHCN Vi$t NamNgay 31 thang 8 nam 2018
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BAa cAo KIEM ToAN DOC LAp GO'I HOI DONG QUAN TRI vA BAN LANH DAOCONG TV CO PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM (TRU'aC DAv LACONG TV TNHH MQT THANH VIEN TONG CONG TV TRUVEN HINH cAp VI~T NAM)
Chung toi da ki~m toan bao cao tai chinh rieng kern theo cua Cong ty COphan TOngCong tyTruyim hlnh cap Vi$t Nam (truoc day la Cong ty TNHH M¢t thanh vien TOngCong ty Truyenhlnh cap Vi$t Nam) ("TOngCong ty") dU'gc I$p ngay 30 thanq 6 narn 2018 va duoc NgU'ai daidien theo phap luat cua TOngCong ty phe duyet ngay 31 thang 8 nam 2018. Bao cao tai chinhrieng nay bao gam: bang can d6i k~ toan tai ngay 30 thang 6 nam 2018, bao cao k~t qua hoatd¢ng kinh doanh, bao cao luu chuyen ti~n t$ cho giai dean tl) nqay 1 thang 1 narn 2018 d~nngay 30 thang 6 narn 2018 (ngay TOngCong ty chinh thCl'cchuyen thanh cong ty cOphan), vathuyet minh bao cao tai chinh bao gam cac chinh sach k~ toan chu y~u tl) trang 5 d~n trang 44.
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Traeh nhi~m eua NgU'cYid~i di~n theo phap lu~t
NgU'aidc;3idi$n theo phap lu$t cua TOngCong ty chiu trach nhi$m v~ vi$c I$p va trlnh bay trungthl,l'cva hgp Iy bao cao tai chinh rieng theo cac Chuim ml,l'cK~ toan Vi$t Nam, Ch~ d¢ K~ toanDoanh nghi$p Vi$t Nam, cac quy dinh phap Iy c6 lien quan d~n vi$c I$p va trlnh bay bao cao taichinh va XLr Iy tai chinh tc;3ithai di~m chinh thCl'cchuy~n thanh cong ty cOph~n theo quy dinhhi$n hanh va chiu trach nhi$m v~ ki~m soat n¢i b¢ ma NgU'aidc;3idi$n theo phap lu$t xac dinh lac~n thi~t d~ dam bao cho vi$c I$p va trlnh bay bao cao tai chinh khong c6 sai s6t trQngy~u dogian I$n ho~c nh~m Ian.
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Traeh nhi~m eua Ki~m toan vien
Trach nhi$m cua chung toi la dU'ara y ki~n v~ bao cao tai chinh rieng nay dl,l'atren k~t qua cu¢cki~m toanoChung toi da ti~n hanh ki~m toan theo cac Chuan ml,l'c Ki~m toan Vi$t Nam. Cacchuan ml,l'cnay yeu ~u chung toi tuan thu chuan ml,l'cva cac quy dinh v~ dc;30dCl'cngh~ nghi$p,I$p k~ hOc;3chva thl,l'Chi$n cu¢c ki~m toan d~ dc;3tdU'gc sl,l'dam bao hgp Iy v~ vi$c li$u bao caotai chinh rieng c6 con sai s6t trQngy~u hay khong.
Cong vi$c ki~m toan bao gam thl,l'Chi$n cac thu tl,lCnham thu th$p cac bang chCl'ngki~m toanv~ cac s6 Ii$u va thuy~t minh tren bao cao tai chinh. Cac thu tl,lCki~m toan dU'gc Il,I'achQndl,l'atren xet doan cua ki~m toan vien, bao gam danh gia rui ro c6 sai s6t trQngy~u trong bao cao taichinh rienQdo gian I$n ho~c nh~m Ian. Khi thl,l'chi$n d~nh gia cac rui ro nay, ki~m toan vien daxem xet kiem soat n¢i b¢ cua Tong Cong ty lien quan den vi$c I$p va trlnh bay bao cao tai chinhrieng trung thl,l'Cva hgp Iy nham thi~t k~ cac thu tl,lCki~m toan phu hgp v&i tlnh hlnh thl,l'ct~, tuynhien khong nham ml,lCdich dU'ara y ki~n v~ hi$u qua cua ki~m soat n¢i b¢ cua TOngCong ty.Cong vi$c ki~m toan cling bao gam vi$c danh gia tinh thich hgp cua cac chinh sach k~ toandU'gc ap dl,lng va tinh hgp Iy cua cac U'&ctinh k~ toan cua Ban Lanh dc;30cling nhU'danh giavi$c trlnh bay tOngth~ bao cao tai chinh rieng.
Chung toi tin tU'ang rang cac bang chCl'ngki~m toan ma chung toi da thu th$p dU'gc la d~y du vathich hgp lam cO'sa cho y ki~n ki~m toan cua chung toi.
r"~~;'~'h;~~"~;~;';;'TNHH"~~'(~;~~"~;~)';~;'H~';:;¢; .TtJng 16, Keangnam Hanoi Landmark Tower, L6 E6, Khu 66 thi CtJuGi~y, PhuOng Me Tri, Qu?n Nam Ttf Uem,Ha N{)i, Vi~tNamf)T: +84 24 3946 2246, www.pwc.comlvn
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Y ki.in cua Ki~mtoan vh~n
Theo '1ki~n cua chunq tOi, bao cao tal chinh rieng cua Conq ty COphan TOngCong ty Truyenhinh cap ViE;!tNam (truoc day la Cong ty TNHH M¢t thanh vien TOngCong ty Truyen hinh capViE;!tNam) cho giai doan tLrngay 1 thang 1 narn2018 d~n ngay 30 thang 6 narn2018 (ngay TOngCong ty chinh thuc chuyen thanh conq ty cOphan) da dU'qc I~p, tren cac khia canh tronq y~u,phu hop vcYicac Chuan muc K~ toan ViE;!tNam, Ch~ d¢ K~ toan Doanh nghiE;!pViE;!tNam, cacquy dinh phep 1'1c6 lien quan d~n viec I~p va trinh bay bao cao tal chinh va xu 1'1tai chinh taithai di~m chinh thuc chuy~n thanh conq ty cO phan theo quy dinh hiE;!nhanh dU'qc trinh bay (1Thuy~t minh 56 2 cua bao cao tai chinh rieng.
van d~can nhan m~nh
lM~c du khong dU'ara '1ki~n ngoc;litrLr,chung toi lU'u'1ngU'aidQcd~n Thuy~t minh 2.1 cLlabaocao tai chinh rieng cho thliy t~i ngay 30 thang 6 nam 2018, nq ngan hc;ln(khong bao g6m cackhoan ngU'aimua tra tien trU'cYcvcYigia tri la 228.049.058.579 86ng ViE;!tNam) vU'qtqua tai sanngan hc;lncLlaTOngCong ty la 491.474.328.564 86ng ViE;!tNam (tc;lingay 1 thang 1 nam 2018:398.002.488.888 86ng ViE;!tNam). vlin de nay cho thliy 51,1't6n tc;licLlay~u t6 khong chac chanc6 th~ dan d~n nghi nga dang k~ ve kha nang hOc;ltd¢ng lien tl,lCcLlaTOngCong tV.Tuy nhien,theo danh gia cLlaBan Lanh dc;lOcLlaTOngCong tv, TOngCong ty van c6 th~ duy tri kha nangthanh toan c~c khoan cong nq khi C!~n~c;lnbang dong tien tc;lora tLr hOc;ltd¢ng san xulit kinhdoanh cLlaTong Cong ty va cac nguon von khac trong d6 c6 cac khoan vay ngan hang.
van d~ khac
~co~:N Hl~,ET N,
Bao cao tai chinh rieng nay dU'qc I~p tuan theo cac Chu~n ml,l'cK~ toan ViE;!tNam, Ch~ d¢ K~toan Doanh nghiE;!pViE;!tNam, cac quy dinh phap 1'1c6 lien quan d~n viE;!cI~p va trinh bay baocao tai chinh va xu 1'1tai chinh tc;lithai di~m chinh thuc chuy~n thanh cong ty cOph~n theo quydinh hiE;!nhanh dU'qctrinh bay (1 Thuy~t minh 562 cLlabao cao tai chinh rieng. Bao cao tai chinhrieng nay dU'qc I~p nham cung clip thong tin tai chinh phl,lcVl,lcho ml,lcdich ban giao tLrdoanhnghiE;!pnha nU'cYcsang cong ty cOphfm sau khi ti~n hanh cOph~n h6a. Do d6, bao cao tai chinhnay c6 th~ khong phu hqp d~ su dl,lngcho ml,lcdich khac.
Thaym~t va d~i di~n cho Chi nhanh Cong ty TNHHPwC(Vi~t Nam)t~i HaNQi
80 8uc H~us6 Giliy CN 8KHN ki~m toan: 2591-2018-006-1
S6 hiE;!ubao cao ki~m toan: HAN 2070Ha N¢i, ngay 20 thang 9 nam 2018
NhU'da neu trong Thuy~t minh 2.1 cLlabao cao tai chinh, bao cao tai chinh kem theo khongnham ml,lcdich phan anh tinh hinh tai chinh, k~t qua hOc;ltd¢ng kinh doanh va lU'uchuy~n tientE;!theo cac nguyen tac va thong IE;!k~ toan da dU'qcthLranh~n (1 cac nU'cYcva cac th~ ch~ khacngoai nU'cYcCHXHCN Vi$t Nam, va hO'nnua, cLIngkhong danh cho nhung ngU'ai su dl,lngnaokhong bi~t cac nguyen tac, cac thLltl,lCva cac thong 1$k~ toan Vi$t Nam.
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tL CONG TV co PHAN TONG CONG TV TRUYEN HiNH cAp VIET NAM
(TRU'OC £)Ay LA CONG TV TNHH MTV TONG CDNG TV TRUYEN HiNH cAp VI~T NAM)
l Mau s6 B 01 - ONBANG CAN £)01 KE ToAN
t TaingayMa Thuy~t 30/6/2018 11112018s6 TAl SAN minh VNO VNO
t 100 TAl SAN NGAN H~N 892.080.749.725 849.026.369.276
110 Tien va cac khoan tlJ'O'ng dlJ'O'ng tien 3 74.407.009.286 60.640.940.496
l 111 Tien 74.407.009.286 60.640.940.496
130 Cac khoan phal thu ng~n helm 359.464.038.962 323.351.339.967
L 131 Phai thu ngan han cua khach hang 4 289.225.594.737 244.760.018.539132 Tra tnroc cho ngU'ai ban ngan han 5.752.832.470 9.818.273.835136 Phai thu ngan han khac 5(a) 93.037.674.652 86.897.942.625137 Dl,f ph6ng phai thu ngan han kh6 d6i 4 (28.552.062.897) (18.126.083.032)
~139 Tai san thi~u cho Xli' Iy 1.188.000
140 Hang tOn kho 6 277.242.359.986 327.427.046.517
t 141 Hang ton kho 277.685.483.326 327.473.801.341149 Dl,f ph6ng giam gia hang ton kho (443.123.340) (46.754.824)
l 150 Tal san ng~n han khac 180.967.341.491 137.607.042.296151 Chi phi tra tnroc ngan han 7(a) 160.358.541.164 108.924.891.366152 Thu~ GTGT duoc kh~u trCf 15.768.581.290 20.005.752.059
l 153 ThuE§va cac khoan khac phai thuNha nuoc 13(a) 4.840.219.037 8.676.398.871
200 TAl SAN oAI H~N 1.657.052.137.276 1.562.264.673.666
l 210 Cae khoan phai thu dai han 39.408.987.269 39.423.987.269216 Phai thu dai han khac 5(b) 39.408.987.269 39.423.987.269
l 220 Tal san e6 d!nh 827.236.344.124 646.677.503.675221 Tai san co djnh hiJu hinh 8(a) 802.178.077.168 614.103.519.209
~
222 Nguyen gia 2.252.643.912.936 1.946.544.324.255223 Gia tr! khau hao luy kE§ (1.450.465.835.768) (1.332.440.805.046)
227 Tal san co dinh vo hinh 8(b) 25.058.266.956 32.573.984.466
l 228 Nguyen gia 83.141.950.456 81.981.487.456229 Gia tr! kh~u hao luy kE§ (58.083.683.500) (49.407.502.990)
~
240 Tai san d60dang dai h~n 62.086.369.711 131.091.003.530242 Chi phi xay dl,fng cO'ban dO>dang 9 62.086.369.711 131.091.003.530
~
250 Cae khoan dau tlJ' tai ehinh dai h~n 303.083.928.788 302.081.928.788251 8au tU' vao cong ty con 10(a) 162.005.588.788 161.003.588.788252 8au tU' vao cong ty lien doanh, lien kE§t 10(b) 141.078.340.000 141.078.340.000
l 260 Tai san dai h~n khae 425.236.507.384 442.990.250.404261 Chi phi tra trU'<Ycdai h<;in 7(b) 424.659.345.951 442.413.088.971262 Tai san thuE§thu nh$p hoan l<;ii 577.161.433 577.161.433
~ 270 TONG TAl SAN 2.549.132.887.001 2.411.291.042.942
t Cac thuy~t minh tlf trang 9 d~n trang 44 113mot phan du thanh bao cao tai chinh rieng nay.
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CONG TV co PHAN TONG CONG TV TRUYEN HiNH cAp VIET NAM(TRU'OC DAy LA CONG TV TNHH MTV TONG CONG TV TRUYEN HiNH cAp VI~T NAM)
Mau 56 B 01 - ONBANG CAN DOl KE ToAN(ti~p theo)
T'llinga~Ma Thuyet 30/6/2018 1111201856 NGUONVON minh VNO VNO
300 NO' PHAI TRA 2.091.674.127.001 1.937.949.343.967
310 Nr;>'ng~n han 1.611.604.136.868 1.460.692.419.109311 Phai tra ngU'ai ban ngan han 11 530.347.192.183 544.301.831.846312 NgU'ai mua tra ti~n truo'c ngan han 12(a) 228.049.058.579 213.663.560.945313 Thue va cac khoan phai n(>pngan sach
Nha mroc 13(b) 13.145.410.058 4.847.210.209314 Phai tra ngU'ai lao d(>ng 37.098.340.123 54.443.056.662315 Chi phi phai tra ngan han 14 36.826.966.110 33.849.512.468319 Phai tra ngan han khac 15(a) 204.428.766.857 181.936.641.862320 Vay ngan han 16(a) 543.257.481.519 399.517.760.772322 Quy khen thU'ang, phuc Iqi 17 18.450.921.439 28.132.844.345
330 Nr;>'dai han 480.069.990.133 477.256.924.858331 Phai tra ngU'ai ban dai han 2.701.028.349 2.061.140.299332 NgU'ai mua tra ti~n truoc dai han 12(b) 91.508.198.072 96.853.625.409337 Phai tra dai han khac 15(b) 19.137.761.209 19.137.761.209338 Vay dai han 16(b) 363.998.244.503 356.479.639.941342 Dl,I' phonq phai tra dai han 2.15 2.724.758.000 2.724.758.000
400 VON CHU so' HCrU 457.458.760.000 473.341.698.975
410 V6n chu stY hCPu 457.458.760.000 473.341.698.975411 V6n g6p cua chu sa hCru 19 457.458.760.000 458.000.000.000418 Quy dilu tU' phat trilm 19 15.341.698.975421 Lqi nhuan sau thue chua phan phoi 19
440 TONG NGUON VON 2.549.132.887.001 2.411.291.042.942
Nguyen Hoang GiangNgU'ai I$p
Triln NgQc HuyenKe toan trU'ang
Hoang NgQc Hu~nChu tich H(>idong Ouan triNgay 31 thang 8 nam 2018
Cac thuyet minh tl» trang 9 den trang 44 la mot phan cau thanh bao cao tai chinh rieng nay.
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CONG TV co PHAN TONG CONG TV TRUYEN HiNH cAp VIET NAM(TRU'OC DAy LA CONG TV TNHH MTV TONG CONG TV TRUYEN HiNH cAp VI~T NAM)
Mau 56 B 02 - DNBAo cAo KET QUA HO~T DONG KINH DOANH
ro 111/2018 ro 111/2017Ma Thuy~t d~n 3016/2018 d~n 31112/201756 minh VND VND
01 Doanh thu ban hang va cung cap djch vu 1.109.793.460.323 2.293.359.833.497
02 Cac khoan giam tni doanh thu (4.302.924) (35.657.587)
10 Doanh thu thuan v~ ban hang vacung cap dich vu 20 1.109.789.157.399 2.293.324.175.910
11 Gia v6n hang ban 21 (821.270.185.459) (1.717.808.543.245)
20 Lc;>'inhuan gQP v~ ban hang va cung capdlch vu 288.518.971.940 575.515.632.665
21 Doanh thu boat 09ng tai chinh 22 26.507.790.249 21.056.304.53522 Chi phi tai chinh 23 (36.961.886.958) (60.991.740.221)23 - Trong a6: Chi phi lai vay (36.699.343.289) (60.715.769.159)25 Chi phI ban hang 24 (103.082.453.166) (192.382.115.210)26 Chi phl quan Iy doanh nghi$p 25 (133.881.965.603) (269.758.100.213)
30 Lc;>'inhuan thuan tu- hoat dQng kinh doanh 41.100.456.462 73.439.981.556
31 Thu nhap khac 4.715.095 307.264.77832 Chi phi khac (124.472.108) (499.176.855)40 L6 khac - 56 thuan (119.757.013) (191.912.077)
50 T6ng Ic;>'inhuan k~ toan trU'cYcthu~ 40.980.699.449 73.248.069.479
51 Chi phi thu~ TNDN hiE)n hanh 26 (3.086.087.358) (10.741.575.197)52 Thu nhap thu~ TNDN hoan I~i 26 61.204.710
60 Lc;>'inhuan sau thu~ TNDN 37.894.612.091 62.567.698.992
Nguyen Hoang GiangNgU'oi I~p
Tdm NgQc HuyenK~ toan trU'ong
Hoang Nqoc HuanChu tich H9i 06ng Quan triNgay 31 thang 8 narn 2018
cac thuyet minh hi trang 9 den trang 44 la mot phan cau thanh bao cao tai chfnh rieng nay.
7
tCONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
Mau 56 B 03 - ONBAo cAo LU'U CHUVEN TIEN TE(Theo phuonq phap gian ti~p) .
Maso
LU'U CHUV~N TI~N TO' HOI;\.T DQNG KINH OOANH01 LO'i nhuan trU'ac thue
8ieu chTnhcho cac khoan:02 Khau hao tai san co dinh03 cac khoan dl,l'phonq04 Chenh I~ch ty gia hoi doai05 Lai t(.rhoat d(lng dau tU'06 Chi phi lai vay08 LQ'i nhuan tLPhoat dQng kinh doanh trU'ac nhQ>ng
thay d6i von lU'u dQng09 Tang cac khoan phal thu10 Giam hang ton kho11 Giam cac khoan phai tra12 (Tang)/giam chi phi tra truoc14 Tien lai vay da tra15 Thue thu nhap doanh nghi~p da nop20 LU'u chuyen tien thuan tLPhoat dQng kinh doanh
LU'U CHUV~N TI~N TO' HOAT DONG DAu TU'21 Chi de mua sam, xay dl,mg TSCri25 Chi dau tU'g6p von vao don vi khac27 Thu lai cho vay, cOtuc va lQ'inhuan duoc chia30 LU'u chuyen tien thuan tLPhoat dQng dau tU'
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LU'U CHUY~N TI~N TO' HOAT DONG TAl CHiNH31 Thu t(.rban cOphieu ..33 Thu t(.rvay ngan han, dai hc;tn34 Chi tra nQ'goc vay36 Chi tra 100inhuan cho chu sa hfru40 LU'u chuyen ti~n thuan tLPho~t dQng tai chinh
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50 LU'u chuyen tien thuan trong ky
60 Tien va tU'O'ng dU'O'ng tien dau ky 361 Anh hU'ang cua thay dOi tY gia hoi doai quy dOingoc;tit~
Nguyen Hoang GiangNgU'cYiI~p
Tdm N99c HuyemKe toan tmcYng
TLP11112018 TLP1/1/2017Thuyet den 30/6/2018 den 31/12/2017minh VNO VNO
40.980.699.449 73.248.069.479
126.701.211.232 263.000.526.09210.822.348.381 231.031.491
45.830.358(26.498.623.294) (20.997.702.683)36.699.343.289 60.715.769.159
188.704.979.057 376.243.523.896(21.626.721.609) (50.631.417.250)49.788.318.015 39.136.962.901
(49.093.487.440) (110.176.719.405)(33.679.906.778) 25.303.986.269(35.991.836.548) (60.301.018.008)
(1.625.808.627)98.101.344.697 217.949.509.776
(238.255.417.862) (270.857.452.763)(1.002.000.000) (3.600.000.000)9.675.016.646 13.411.952.341
(229.582.401.216) (261.045.500.422)
3.988.800.000381.357.057.666 696.258.297.335
(230.098.732.357) (631.360.599.358)(10.000.000.000) (25.000.000.000)145.247.125.309 39.897.697.977
13.766.068.790 (3.198.292.669)
60.640.940.496 63.844.399.523(5.166.358)
3 60.640.940.496
Hoang N99c HuanChu tich H¢i dong Quan triNgay 31 thang 8 nam 2018
8
Cac thuyet minh t(f trang 9 den trang 44 la mot phan cau thanh bao cao tai chinh rieng nay.
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VieT NAM)
Mau 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RIENGCHO GIAI DOJ;\N TtY NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
1 D~C DIEM HOJ;\TDONG
Cong ty co phan TOng Cong ty Truyen hinh cap Vi~t Nam (truce day 113Cong ty TNHHM9t thanh vien TOng Conq ty Truyen hinh cap Vi~t Nam) ("TOng Cong ty" hay "VTVcab")duoc thanh I$p tal nuoc CHXHCN Vi~t Nam theo Gi~y Chung nhan Bang ky Doanhnghi~p s6 0105926285 do Sa K~ hoach va Bau tU' Thanh ph6 Ha N9i cap Ian dau vaongay 26/6/2012. Ti~n than cua TOng Cong ty 113Trung tam dich vu ky thu$t cap true thuocBai Truyen hinh Vi~t Nam ("VTV") dU'Q'cthanh I$p ngay 20/9/1995. Vao ngay 30/6/2018,TOng Cong ty nhan duoc Gi~y Chung nhan Bang ky Doanh nghi~p thay dOi Ian thu 6chinh thuc chuyen thanh Cong ty CO phan.
Hoat d9ng kinh doanh chinh cua TOng Cong ty bao g6m:Cung cap dich vu truyen hinh tra tien:Thuc hien heat d9ng vien thong c6 day (di~u hanh h~ th6ng phat bang cap);Hoat d9n9 cung cap dich vl,l truy c$p internet bang m~ng vien thong c6 day;Quang cao truy~n hinh;Tht,fc hi~n ho~t d9ng san xu~t chU'O'ngtrinh truy~n hinh;Ban buon, ban Ie thist bj va linh ki~n di~n tu, vien thong;Ho~t d9n9 moi gi&i ban quy~n, sap x~p cho vi~c mua-ban ban quy~n; vaCung c~p djch vl,l vien thong va thi~t I$p m~ng vien thong c6 djnh m~t d~t.
Chu ky san xu~t kinh doanh thong thU'cYngcLla TOng Cong ty 113 12 thang.
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T~i ngay 30/6/2018, TOng Cong ty c6 3 cong ty con va 4 cong ty lien k~t 113:
Cong ty Dja di~m Nganh ngh~ chinh %56> hCl'u
Cong ty con (Thuyet minh 10(a))- Cong ty CP Cong ngh~ Vi~t Thanh H6 Chi Minh Djch Vl,ltruy~n hinh 51%- Cong ty CP Truy~n hinh tU'O'ngtac Ha N9iVi~t Nam Djch Vl,ltruy~n hinh 51%- Cong ty CP Phat triE§nthE§thao Ha N9i Djch Vl,lcong ngh~
VTVcab thong tin 50,1%
Cong ty lien ket (Thuyet minh 10(b))Djch Vl,ltruy~n hinh- Cong ty CP VTVcab Nam Bjnh Nam Bjnh 39%
Cong ty TNHH Mua sam t~i nha H6 Chi Minh Ban hang trt,fc tuy~nVTV-HYUNDAI 25%
Cong ty CP Truy~n thong, Quang Djch Vl,lquang cao- Ha N9i va gia trj gia tangcao da phU'O'ngti~n (Smart Media) trt,fc tuy~n 20%
- Cong ty CP Truy~n thong ON+ H6 Chi Minh Djch Vl,lquang cao 36%
T~i ngay 30/6/2018, VTVcab c6 52 chi nhanh (t~i ngay 31/12/2017: 53 chi nhanh) va c61.539 nhan vien (t~i ngay 31/12/2017: 1.724 nhan vien).
9
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CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
Mau 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TtY NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
2 cAc cHiNH SACH KE ToAN CHU VEU
2.1 CO'56' cua vi~c I~p bao cao tai chlnh rieng
Bao cao tal chinh riemg da dU'qc I$p theo cac Chuan muc Ke toan Vii;!t Nam, Che d¢ Ketoan Doanh nghii;!p Vii;!t Nam, cac quy dinh phap Iy c6 lien quan den viec I$p va trlnh baybao cao tal chinh va cac xli Iy tai chinh tal thai di~m chinh thuc chuy~n thanh Cong ty csphan quy dinh tal Nghi dinh 126/2017/N8-CP ngay 16/11/2017 cua Chinh phLl v~ chuyendoanh nghii;!p nha nuoc va cong ty trach nhiem hliu han mot thanh vien do doanh nghii;!pnha nuoc dau tU' 100% v6n di~u Ii;!thanh cong ty c6 phan, Thong tu 40/20181TT-BTC vaThong tu s6 41/20181TT-BTC do B¢ Tal chinh ban hanh ngay 4 thanq 5 narn 2018 d~hU'cYngdan thl,l'c hii;!n Nghi dinh 126/2017/N8-CP.
Bao cao tai chinh rieng cho giai dOc;lntLr ngay 1/1/2018 den ngay 30/6/2018 (ngay T6ngCong ty chinh thuc chuy~n thanh Cong ty c6 phan) dU'qc I$p nham cung c~p thonQ tin !aichinh phl,lc vl,l cho ml,lc aich ban giao tLr doanh nghii;!p nha nU'cYcsang cong ty co phansau khi tien hanh c6 phan h6a.
Bao cao tai chinh rieng kem theo khong nham ml,lc dich trinh bay tinh hinh tai chinh, ketqua kinh doanh va tinh hinh lU'u chuy~n ti~n ti;! theo cac nguyen tac va thong Ii;! ke toanthU'ang dU'qc ch~p nh$n a cac nU'cYcva cac th~ che khac ngoai nU'cYcVii;!t Nam. Cacnguyen tac va thong Ii;! ke toan sli dl,lng tc;linU'cYcVii;!t Nam c6 th~ khac vcYicac nguyentac va thong Ii;! ke toan tc;licac nU'cYcva cac th~ che khac.
Tc;li ngay 30/6/2018, nq ngan hc;ln(khong bao g6m cac khoan ngU'ai mua tra ti~n tru>cYcvcYigia tri la 228.049.058.579 86ng Vii;!t Nam) vU'qt qua tai san ngan hc;lncLla T6ng Congty la 491.474.328.564 D6ng Vii;!t Nam (tc;li ngay 1/1/2018: 398.002.488.888 86ng Vii;!tNam), trong d6 c6 133.002.993.129 86ng Vii;!t Nam (tc;lingay 1/1/2018: 136.586.501.21186ng Vii;!t Nam) la cac khoan phai tra cac cong ty lien quan cLla T6ng Cong ty (Thuyetminh 28(b)). Tuy nhien, theo danh gia cLla Ban Lanh dc;lO,T6ng Cong ty van c6 th~ duy trikha nang thanh toan cac khoan cong nq khi den hc;lnbang dong ti~n tc;lora tLr hOc;ltd¢ngsan xu~t kinh doanh cLla T6ng Cong ty va cac ngu6n v6n khac trong d6 c6 cac khoan vayngan hang. Do d6, bao cao tai chinh rieng cLla T6ng Cong ty dU'qc sOc;lnI$p tren cO' sahOc;ltd¢ng lien tl,IC.
2.2 Nam tai chinh
Nam tai chinh cLla T6ng Cong ty bat dau tLl' ngay 1 thang 1 den ngay 31 thang 12. Tuynhien, bao cao tai chinh rieng nay dU'qc I$p cho giai dOc;lntLl' ngay 1/1/2018 den ngay30/6/2018 (ngay T6ng Cong ty dU'qc ~p gi~y chung nh$n dang ky doanh nghii;!p cong tyc6 phan Ian dau) nham cung c~p thong tin tai chinh phl,lc Vl,l cho ml,lc dich ban giao tLrdoanh nghii;!p nha nU'cYcsang cong ty c6 phan sau khi tien hanh c6 phan h6a.
2.3 Dan vi ti~n ti;! SLP dl:Jng trong k~ toan
DO'n vi ti~n ti;! sli dl,lng trong ke toan va dU'qc trinh bay tren bao cao tai chinh rieng la86ng Vii;!t Nam ("VND").
Cac nghii;!p Vl,lphat sinh bang ngoc;liti;! dU'qc quy d6i theo ty gia giao dich thl,l'c te ap dl,lngtc;lingay phat sinh nghii;!p Vl,l.Chenh Ii;!ch ty gia phat sinh tLl' cac nghii;!p vl,l nay dU'qc ghinh$n la thu nh$p ho~c chi phi trong bao cao ket qua hOc;ltd¢ng kinh doanh.
10
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'O'C DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VieT NAM)
MAu 56 B 09 - ON
llL
THUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tty NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
2 cAc cHiNH SACH KE ToAN CHU VEU (TIEP THEO)
2.3 DO'nvi ti~n t~ Slr dyng trong k~ toan (ti~p theo)
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Tai san va no phai tra bang ti~n t$ c6 g6c nqoai t$ tal ngay cua bang can d6i k~ toan Ian1U'Q'tdU'Q'Cquy dOi theo ty gia mua va ty gia ban nqoai t$ cua ngan hang thU'O'ngmal noiTOng Cong ty thU'ang xuyen c6 giao djch ap dunq tai ngay bang can d6i k~ toan. Cackhoan nqoai t$ gui ngan hang tal ngay cua bang can d6i k~ toan duoc quy dOi theo ty giamua cua chinh ngan hang noi TOng Cong ty ma tai khoan nqoai t$. Chenh I$ch ty gia phatsinh tLr viec quy dOi nay duoc ghi nhan la thu nhap hoac chi phi trong bao cao k~t quahoat d¢ng kinh doanh.
2.4 Ti~n va cae khoan tU'O'ngdU'O'ngti~n
tl~:I:
Ti~n va cac khoan tU'O'ngdU'O'ngti~n bao gom ti~n m~t t~i quy, ti~n gui ngan hang, ti~ndang chuy~n, ti~n gui khong ky h~n va cac khoan dau tU' ngan h~n c6 thai h~n thu hoikhong qua 3 thang k§ tLr ngay dau tU', c6 kha nang chuy§n dOi de dang thanh ti~n vakhong c6 rui ro trong vi$c chuy§n dOi thanh tien t~i thai diem bao cao.
2.5 Khoan phai thu khach hang
Cac khoan phai thu khach hang dU'Q'cth~ hi$n theo gia tri ghi tren h6a dO'n g6c trLr dl,l'phong cac khoan phai thu kh6 doi dU'Q'cU'&c tinh dl,l'a tren vi$c ra soat cua Ban Lanh d~od6i v&i tat ca cac khoan con chU'a thu t~i thai di~m cu6i kY/nam. Cac khoan nQ'dU'Q'cxacdinh la khong th~ thu hoi S9 dU'Q'cx6a sO.
2.6 Hang tbn kho
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Hang ton kho dU'Q'cth~ hi$n theo gia thap hO'n giua gia g6c va gia tri thuan c6 th~ thl,l'Chi$n dU'Q'c.Gia g6c dU'Q'cxac dinh tren cO'sa blnh quan gia quy~n va bao gom tat ca cacchi phi mua, chi phi ch~ bi~n va cac chi phi khac c6 dU'Q'chang ton kho a dia di~m vatr~ng thai hi$n t~i. Trong trU'ang hQ'p cac san ph~m dU'Q'csan xuat, gia g6c bao gom tatca cac chi phi trl,l'c ti~p va chi phi san xuat chung dl,l'a tren mlrc d¢ ho~t d¢ng blnh thU'ang.Gia tri thuan c6 th~ thl,l'c hi$n dU'Q'c la gia ban U'&c tfnh cua hang ton kho trong ky kinhdoanh blnh thU'ang trLr chi phi U'&c tfnh d~ hoan thanh san ph~m va chi phi U'&c tinh canthi~t cho vi$c tieu thl,J.Dl,I'phong dU'Q'cI$p cho hang ton kho bi loi thai, ch~m lU'u chuy~nva bi hong.
2.7 Dau tU'
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(a) Dau tU'vao cong ty con
Cong ty con la nhung doanh nghi$p rna TOng Cong ty c6 quy~n chi ph6i cac chinh sachtai chinh va ho~t d¢ng cua doanh nghi$p, thU'ang di kem la vi$c nam giu hO'n m¢t nuaquy~n bi~u quy~t. Sl,l' ton t~i va tfnh huu hi$u cua quy~n bi~u quy~t ti~m tang dang dU'Q'cthl,l'c thi ho$c dU'Q'cchuy~n dOi S9 dU'Q'cxem xet khi danh gia Ii$u TOng Cong ty c6 quy~nki~m soat doanh nghi$p hay khong.
£)au tU' vao cong ty con dU'Q'ch~ch toan theo gia g6c trLr di dl,l' phong giam gia dau tU'. Dl,I'phong giam gia dau tU' dU'Q'cI$p khi c6 Sl,l'giam gia tri cua cac khoan dau tU'.
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CONG TY co PHAN T6NG CONG TY TRUYEN HINH cAp VIET NAM(TRU'OC DAv LA CONG TY TNHH MTV TONG CONG TY TRUVEN HINH cAp vier NAM)
Mau s6 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N ny NGAy 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
2 cAc cHiNH SACH KE ToAN CHU YEU (TIEP THEO)
2.7 Dau tU' (ti~p theo)
(b) Dau tU' vao cac cong ty lien doanh, lien k~t
Cong ty lien doanh duoc thanh lap b6>icac ben g6p von lien doanh c6 quyen d6ng ki~msoat cac chinh sach tal chinh va hoat d¢ng, la don vi c6 tu each phap nhan va hach toand¢c lap.
Cong ty lien kt§tla tat ca cac cong ty trong d6 TOngCong ty c6 anh hU'6>ngdang k~ nhunqkhong phai ki~m soat, thU'ang dU'gc th~ hi$n thong qua viec nam giCrtCr20% dt§n50%quyen bi~u quyet 6>cac cong ty d6.
D~u tU'vao cac cong ty lien doanh, lien kt§tduoc hach toan theo gia goc trCrdi dl,l'phonggiam gia d~u tu. Dl,I'phonq giam gia d~u tU'dU'gc I~p khi c6 sl,l'giam gia tri cLlacac khoand~u tU'.
(c) HQ'pdOng hQ'ptac kinh doanh
Hgp d6ng hgp tac kinh doanh ("BCC") la thea thu~n bang hgp d6ng cLlaTOngCong tyvai m¢t ho~c nhi~u ben d~ cung thl,l'c hi$n ho~t d¢ng kinh tt§nhU'ngkhong hinh thanhphap nhan d¢c I~p. Ho~t d¢ng nay c6 th~ dU'gcd6ng ki~m soat b6>icac ben g6p von theothea thu~n lien doanh ho~c ki~m soat b6>im¢t trong so cac ben tham gia.
BCC c6 th~ dU'gc thl,l'chi$n dU'ai hinh thuc cung nhau xay dl,l'ngtai san ho~c hgp tactrong m¢t so ho~t d¢ng kinh doanh. Cac ben tham gia trong BCC c6 th~ thea thu~n chiadoanh thu, chia doanh thu va chi phi, chia san ph~m ho~c chia Igi nhu~n sau thus.
Hgp dong hgp tac kinh doanh dU'ai hinh thuc ho~t d¢ng kinh doanh dong ki~m soat laho~t d¢ng lien doanh khong thanh I~pm¢t cO'sa kinh doanh maL Cac ben lien doanh c6nghTaVl,Jva dU'gc hU'angquyen Igi theo thea thu~n trong hgp dong. Ho~t d¢ng cLlahgpdong lien doanh dU'gc cac ben g6p von thl,l'c hi$n cung vai cac ho~t d¢ng kinh doanhthong thU'ang khac cLiatCrngben.
Tai san dong ki~m soat bai cac ben tham gia lien doanh la tai san dU'gccac ben tham gialien doanh mua, xay dl,l'ng,dU'gc stYdl,Jngcho ml,Jcdfch cLla lien doanh va mang I~i Igifch cho cac ben tham gia lien doanh theo quy dinh cLiahgp dong lien doanh. Cac bentham gia lien doanh dU'gc ghi nh~n phan gia trj tai san dong ki~m soat ma minh dU'gchU'ang la tai san tren bao cao tai chfnh cLlaminh.
TrCrkhi c6 thea thu~n khac neu r6 trong hgp dong hgp tac kinh doanh, tai san co djnh docac ben g6p von cung xay dl,l'ngchung (m~ng truy~n hinh cap) d~ tisn hanh ho~t d¢ngkinh doanh d6ng ki~m soat se dU'gcban giao sang cho m¢t ben v~n hanh va kinh doanh.Ben v~n hanh va kinh doanh se ghi nh~n toan b¢ gia trj tai san co dinh d~u tU'chung nayla tai san co dinh cLlaminh con ph~n von g6p cLladoi tac se ghi nh~n la khoan phai tradai h~n khac tren bao cao tai chinh cLlaminh. Ben con I~i se ghi ph~n g6p von xay dl,l'ngtai san ban giao la khoan phai thu dai h~n khac tren bao cao tai chinh cLlaminh.
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CQNG TV co PHAN TONG CQNG TV TRUVEN HINH cAp VIET NAM(TRU'OC DAv LA CQNG TV TNHH MTV TONG CQNG TV TRUVEN HINH cAp VI~T NAM)
M&u 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TO' NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
2 cAc CHiNH sAcH KE ToAN CHU VEU (TIEP THEO)
2.8 Tai san ca djnh
Tai san cd ciinhhifu hinh va te! san cd ciinhva hinh
Tai san ca d!nh duoc phan anh theo nguyen gia trCrdi khau hao luy kE§.Nguyen gia baogbm cac chi phi lien quan true tiE§pdE§nviec c6 duoc tai san c6 d!nh.
Khau hao
Tai san c6 d!nh dU'qc khau hao theo phuonq phap dU'ang thang d~ giam dan nguyen giatai san qua su6t thai gian hCfudl:mg uoc tlnh. Cac ty 1$khau hao chu yE§uhang narn nhusau:
Nha cLPa,vat kiE§ntrueMay m6c thiE§tb!Phuonq tien v~n taiThiE§tb! quan IyPhan rnern
4% -20%10% - 33,33%
16,67%20% - 33,33%20% - 33,33%
Quy~n SLPdunq dat kh6ng c6 thai han dU'qc ghi nhan theo gia g6c va kh6ng khau hao.
Thanhly
Lai va 10phat sinh do thanh Iy nhU'qng ban tai san c6 d!nh dU'qc xac d!nh bang s6 chenhI$ch giCfa khoan thu tCrvi$c thanh Iy nhU'qng ban tai san c6 d!nh vcYigia tr! con l<;Iicua taisan va chi phi thanh Iy nhU'qng ban, va dU'qc ghi nh~n la thu nh~p ho~c chi phi trong baocao kE§tqua hO<;ltd9ng kinh doanh.
Chi phi xay dlJ'ngcO'ban do dang
Cac tai san trong qua trinh xay dl,l'ng phl,lc Vl,lml,lc dich san xuat, cho thue ho~c quan tr!.ho~c cho bat ki ml,lc dich nao khac, dU'qc ghi nh~n theo gia g6c. Khau hao cua nhCfng taisan nay, cung gi6ng nhU' cac IO<;litai san c6 d!nh khac, se bat dau dU'qc trich khi tai sanda san sang cho ml,lc dich SLPdl,lng.
2.9 Thue tai san
Thue hO<;ltd9n9 la IO<;lihinh thue tai san ma phan Ian rui ro va Iqi ich gan li~n vai quy~nsa hCfu cua tai san thu9C v~ ben cho thue. Khoan thanh toan dU'ai hinh thLrc thue hO<;ltd9ng dU'qc h<;lchtoan vao bao cao kE§tqua hO<;ltd9ng kinh doanh theo phU'O'ng phapdU'ang thang dl,l'a tren thai h<;lnthue hO<;ltd9ng.
13
ll
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV T6NG CONG TV TRUVEN HiNH cAp VI~T NAM)
Mau 56 B 09 - ON
lll
THUVET MINHBAo cAo TAl CHiNH Rn~NGCHO GIAI DO~N Tlr NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
2 esc cHiNH sAcH KE ToAN CHU VEU (TIEP THEO)
2.10 Chi phi tra truoc
Chi phi tra truoc bao g6m cac chi phi tra fruoc ngan han va chi phi tra truce dai han trenbang can d6i kE§toano Chi phi tra truoc chu yE§ubao g6m loi thE§thU'O'ng rnai, dfw thu kythuat s6 trang bi cho khach hang va tra tnroc cho chi phi quanq cao, ban quyen chuonqtrlnh truyen hlnh va thiet b] internet, cong cu, dl,lng cu xuat dung. Trong d6:
L9'i th~ thuonq mei: phat sinh hi viec VTVcab mua lai cac rnanq truyen hlnh cap va laphan chenh I$ch giCfa s6 ti~n rna VTVcab da bo ra mua va gia tr] hop Iy cua cac tai sanrna VTVcab nhan duoc. Gia tr] hop Iy cua cac tai san rna VTVcab nhan dU'Q'Cdo cac congty th~m dinh gia danh gia. Theo Cong van s6 6443/BTC-C8KT ngay 16 thang 5 nam 2014do B9 Tai chinh ban hanh cho TOng Cong tv, lQ'ithE§thU'O'ngm~i nay dU'Q'cghi nh$n la chiphi tra trU'Q>cdai hc;lnva phan bO vao kE§tqua hOc;ltd9ng kinh doanh theo phU'O'ngphapdU'ang thang trong thai gian 10 nam kE§tCrngay dU'Q'cban giao cac mc;lngtruy~n hlnh captCrben ban.
2.11
f)fJu thu ky thu~t 56: la gia tri cua cac dfJu thu ky thu$t s6 ma VTVcab trang bi cho khachhang su dl,lng dich vl,l truy~n hlnh cua VTVcab va dU'Q'Cphan bO theo dU'ang thang trongsu6t thai gian khach hang cam kE§tsu dl,lng dich vl,l theo hQ'pd6ng ky vQ>iVTVcab.
Cac khoan chi phi tra trU'Q>ckhac dU'Q'cghi nh$n theo gia g6c va dU'Q'c phan bO theophU'O'ngphap dU'ang thang dl,l'a tren thai gian hCfudl,lng U'Q>ctfnh.
Nc;>'phai tra
Cac khoan nQ'phai tra dU'Q'cphan IOc;lidl,l'a vao tinh ch~t bao g6m:.i•."I;
• Phai tra ngU'ai ban g6m cac khoan phai tra mang tinh ch~t thU'O'ngmc;liphat sinh tCrgiao dich mua hang h6a, dich vl,l.
• Phai tra khac g6m cac khoan phai tra khong c6 tinh thU'O'ngm~i, khong lien quan dE§ngiao dich mua, ban, cung c~p hang h6a dich vl,l.
Cac khoan nQ'phai tra dU'Q'cphan IOc;lingan hc;lnva dai h~n tren bang can d6i kE§toan canClf theo ky hc;lncon I~i cua cac khoan phai tra tc;lingay cua bang can d6i kE§toano
t2.12 Chi phi di vay
Chi phi di vay lien quan trl,l'c tiE§pd6i vQ>ihOc;ltd9ng xay dl,l'ng ho~c san xu~t b~t ky tai sandu lieu chu~n 59 dU'Q'cv6n h6a trong thai gian ma cac tai san nay dU'Q'choan thanh vachu~n bi dU'a vao su dl,lng. Chi phi di vay khac dU'Q'cghi nh$n trong bao cao kE§tqua hOc;ltd9ng kinh doanh khi phat sinh.
2.13 Chi phi phai tra
Bao g6m cac khoan phai tra cho hang h6a, dich vl,l da nh$n dU'Q'ctCrngU'?,i ban trong k¥bao cao nhU'ng thl,l'c tE§chU'a chi tra do ch~a c6 h6a dO'n ho~c chU'a du ho sO', tai Ii$u ketoan va dU'Q'cghi nh$n vao chi phi san xuat, kinh doanh cua ky bao cao.
l 14
l CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV T6NG CONG TV TRUVEN HiNH cAp VieT NAM)
Mau56 B 09 - ONTHUVET MINHBAo cAo TAl CHiNH R"~NGCHO GIAI DO~N TLr NGAv 1 THANG 1 NAM 2018DEN NGAv 30 THANG 6 NAM 2018
2 cAc cHiNH sAcH KE ToAN CHU VEU (TIEP THEO)
2.14 Cae khoan dl:" ph6ng
Cac khoan du phonq duoc ghi nhan khi: T6ng Gong ty co nghia VI,!no hi$n tai, phap Iyhoac lien o&i, phat sinh tCrcac su' kien oa xay ra; viec thanh toan nghia VI,!no c6 thE§sadan o~n Sl,l'giam sut v~ nhCrngloi ich kinh t~ va gia tr! cua nghia vu no 06 oU'qcuoc tinhmot each oang tin c$y. 01,1'phonq khong oU'qcghi nhan cho cac khoan 10hoat o(>ngtrongtU'O'nglai.
01,1'phonq oU'qc tinh tren co sa cac khoan chi phi dl,l' tinh phai thanh toan nghia VI,!no.N~u anh hU'ang v~ gia tr! thai gian cua ti~n la trQngy~u thi dl,l'phonq oU'qc tinh tren cO'sa gia tr! hi$n t~i v&i ty 1$chi~t khau trU'&cthu~ va phan anh nhCrngoanh gia tren thitrU'ang hi$n t~i v~ gia tr! thai gian cua ti~n va rui ro cl,!thE§cua khoan nq 06. Gia tr! tanglen do anh hU'angcua y~u t6 thai gian oU'qcghi nh$n la chi phi oi vay.
2.15 01:" phong trc;>'cap thai vi~c
t11
l
Theo Lu$t Lao o(>ngVi$t Nam, ngU'ai lao o(>ngcua T6ng Gong ty oa lam vi$c thU'angxuyen ou 12 thang tra len oU'qchU'angkhoan trq cap thoi vi$c. Thai gian lam vi$c oE§tinhtrq cap thoi vi$c la t6ng thai gian ngU'ai lao o(>ngoa lam vi$c thl,l'ct~ cho T6ng Gong tytrCroi thai gian ngU'ai lao o(>ngoa tham gia bao hiE§mthat nghi$p theo quy oinh cua phaplu$t va thai gian lam vi$c oa oU'qcT6ng Gong ty chi tra trq cap thoi vi$c.
lI
Trq cap thoi vi$c cua ngU'ai lao o(>ngoU'qctrich trU'&ccu6i mOiky bao cao theo ty 1$bangm(>tnua mLrcIU'O'ngbinh quan thang cho moi nam lam vi$c. MLrcIU'O'ngbinh quan thangoE§tinh trq cap thoi vi$c dl,l'atren mLrcIU'O'ngbinh quan cua sau thang g~n nhat tinh o~ntrU'&cngay I$p bang can 06i k~ toan nay. Khoan trich trU'&cnay oU'qcsu dl,!ngoE§tra m(>tI~n khi ngU'ai lao o(>ngcham dLrthqp 06ng lao o(>ngtheo quy o!nh hi$n hanh.
2.16 Ghi nh~n doanh thu
(a) Ooanh thu ban hang
Ooanh thu ban hang oU'qcghi nh$n trong bao cao k~t qua ho~t o(>ngkinh doanh khi 06ngthai thea man tat ca nam (5) oi~u ki$n sau:
• T6ng Gong ty oa chuyE§ngiao ph~n I&n rui ro va Iqi ich gan li~n v&i quy~n sa hCrusanph~m ho~c hang h6a cho ngU'aimua;
• T6ng Gong ty khong con nam giCrquy~n quan Iy hang h6a nhU'ngU'ai sa hCruhangh6a ho~c quy~n kiE§msoat hang h6a;
• Ooanh thu oU'qcxac o!nh tU'O'ng06i chac chan;• T6ng Gong ty sa thu oU'qc Iqi ich kinh t~ tCrgiao dich ban hang; va• Xac oinh oU'qcchi phi lien quan o~n giao dich ban hang.
Ooanh thu khong oU'qc ghi nh$n khi c6 y~u t6 khong chac chan mang tinh trQngy~u v~kha nang thu oU'qc ti~n ban hang ho~c kha nang hang ban b! tra I~i.
Ooanh thu oU'qc ghi nh$n phu hqp v&i ban chat hO'nhinh thLrCva oU'qc phan b6 theonghia vI,!cung Lrnghang h6a.
l 15
l CONG TV CO PHAN TONG CONG TV TRUVEN HjNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HjNH cAp VI~T NAM)
M4u 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tlr NGAV 1 THANG 1 NAM 2018 £lEN NGAV 30 THANG 6 NAM 2018
2 cAc cHiNH SACH KE TOAN CHU VEU (TIEP THEO)
2.16 Ghi nh~n doanh thu (ti~p theo)
(b) Ooanh thu dlch vu
Doanh thu cung cap dich vu dU'Q'cghi nhan trong bao cao ket qua host d(>ng kinh doanhkhi dich vu da duoc cung cap, bang each tinh rrurc d(> hoan thanh cua tung giao dich,dua tren coosa danh gia tll$ dich vu da cung cap so vai t6ng khOi 1U'Q'ngdich vu phai cungcap. Doanh thu cung cap dich vu chi dU'Q'cghi nhan khi dong thai thea man bOn (4) di~uki$n sau:
• Doanh thu dU'Q'cxac dinh tU'O'ngdOi chac chan;• T6ng Cong ty co kha nang thu duoc lQ'i lch kinh te tu giao dich cung cap dich vu do;• Xac dinh dU'Q'cphan cong vi$c da hoan thanh tai ngay cua bang can dOi ke toan: va• Xac dinh dU'Q'Cchi phi phat sinh cho giao dich va chi phi de noan thanh giao dich cung
cap dich vu do.
(c) Thu nh~p liii ti~n gli'i ngan hang
Thu nh$p lai ti~n gui ngan hang dU'Q'cghi nh$n khi dU'Q'chU'ang.
(d) Thu nh~p tli' cO t(fe
Thu nh$p c6 tCPc dU'Q'cghi nh$n khi rna T6ng Cong ty xac I$p quy~n nh$n c6 tCPc tu cacdO'n vi dau tU'.
~y
2.17 Cae khoan giam trli' doanh thu
Cac khoan giam tru doanh thu bao gom chiet khau thU'O'ng m<;li,hang ban bi tra l<;Iivagiam gia hang ban. Cac khoan giam tru doanh thu phat sinh cung ky tieu thl,l san ph~m,hang hoa dich Vl,ldU'Q'cghi nh$n di~u chlnh giam doanh thu ky phat sinh.
Cac khoan giam tru doanh thu dOi vai san ph~m, hang hoa, dich Vl,ltieu thl,l trong ky, phatsinh sau ngay cua bang can dOi ke toan nhU'ng trU'ac thai diem phat hanh bao cao taichinh dU'Q'cghi nh$n di~u chlnh giam doanh thu cua ky I$p bao cao.
2.18 Gia v6n
Gia vOn ban hang va cung cap dich Vl,l la t6ng chi phi phat sinh cua hang hoa, v$t tU' xuatban va dich vl,l cung cap cho khach hang trong ky, dU'Q'cghi nh$n theo nguyen tac phuhQ'p vai doanh thu va nguyen tac th$n tr9ng.
2.19 Chi phi tai ehinh
Chi phi tai chinh phan anh nhfrng khoan chi phi hO<;ltd(>ng tai chinh phat sinh trong kychu yeu bao g6m chi phi di vay vOn va 10chenh I$ch ty gia hOi doai.
2.20 Chi phi ban hang
Chi phi ban hang phan anh cac chi phi thl,l'c te phat sinh trong qua trlnh ban san ph~m,hang hoa, cung cap dich Vl,l.Chi phi ban hang chu yeu bao gom chi phi nhan vien, chi phiquang cao va chi phi d!ch Vl,lmua ngoai.
t 16
t CDNG TV C() PHAN TONG CDNG TV TRUVEN HiNH cAp VIET NAM(TRU'OC fJAv LA CONG TV TNHH MTV TONG CaNG TV TRUVEN HiNH cAp VII;T NAM)
Mau 56 B 09 - DN
t THUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI fJO~N TO' NGAV 1 THANG 1 NAM 2018 fJEN NGAV 30 THANG 6 NAM 2018
2 cAc cHiNH SACH KE ToAN CHU VEU (TIEP THEO)1l
2.21 Chi phi quan 19 doanh nghi~p
Chi phi quan Iy doanh nghi$p phan anh cac chi phi quan Iy chung cua T6ng Cong ty chuy~u bao gem cac chi phi v~ IU'O'ngnhan vien be)ph$n quan Iy, bao hi~m xa he)i,bao hi~my t~, kinh phi cong dean, bao hi~m th~t nghi$p cua nhan vien quan Iy, chi phi vat lieu vanphonq, cong cu lao de)ng,kh~u hao TSCf) dung cho quan Iy doanh nqhiep, loi th~ thU'O'ngrnai va khoan I$pdl,l'phonq phai thu kho dei, dich vu mua ngoai va chi phi bang ti~n khac,
2.22 Thu~ thu nhap hi~n hanh va thue thu nhap hoan Ic;li
Thue thu nhap doanh nghi$p bao gem toan be)s6 thue thu nhap tinh tren thu nhap chiuthue thu nhap doanh nqhiep, Chi phi thue thu nhap bao gem chi phi thue thu nhap hi$nhanh va chi phi thue thu nh$p hoan Ic;ti.
Thu~ thu nh$p hi$n hanh 103s6 thu~ thu nh$p doanh nghi$p phai ne)phoi;1cthu hei dU'qctinh tren thu nh$p chiu thue va thu~ su~t thue thu nh$p doanh nghi$p cua nam hi$n hanh.Thue thu nh$p hi$n hanh va thue thu nh$p hoan Ic;tidU'qcghi nh$n 103thu nh$p hay chi phikhi xac dinh Iqi nhu$n hoi;1c10 cua ky phat sinh, ngoc;titrLrtrU'ang hqp thue thu nh$p phatsinh tLr me)tgiao dich hoi;1cSl,l'ki$n dU'qc ghi nh$n trl,l'c tiep vao v6n chu sa huu trongcung ky hay me)tky khac.
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Thue thu nh$p hoan Ic;tidU'qc tfnh d~y du, sl} dl,lng phU'O'ngthlic cong nq, tinh tren cackhoan chenh I$ch tc;tmthai giua gia tri ghi s6 cua cac khoan ml,lc tai san va nq phai tratren bao cao tai chinh va cO'sa tfnh thu~ thu nh$p cua cac khoan ml,lcnay. Thu~ thu nh$phoan Ic;tidU'qc tinh theo thue su~t dl,l' tinh dU'qc ap dl,lng trong nien de)ma tai san dU'qcthu hei hoi;1ckhoan nq phai tra dU'qc thanh toan dl,l'a tren thue su~t da ban hanh hoi;1cxem nhU'co hi$u Il,l'ctc;tingay cua bang can d6i ke toan.
Tai san thue thu nh$p hoan Ic;tidU'qc ghi nh$n khi co kha nang S9co Iqi nhu$n tinh thuetrong tU'O'nglai d~ sl} dl,lngnhung chenh I$ch tc;tmthai dU'qc kh~u trLr.
2.23 Cae ben lien quan
Cac doanh nghi$p, cac ca nhan, tfl,l'Ctiep hay gian ti~p qua me)thoi;1cnhi~u trung gian, coquy~n ki~m soat T6ng Cong ty hoi;1cchiu Sl,l'ki~m soat cua T6ng Cong ty, hoi;1ccungchung Sl,l'ki~m soat v&i T6ng Cong ty, bao gem ca cong ty m~, cong ty con va cong tylien k~t 103cac ben lien quan. Cac ben lien k~t, cac ca nhan trl,l'ctiep hoi;1cgian tiep namquy~n bi~u quy~t cua T6ng Cong ty ma co anh hU'ang dang k~ d6i v&i T6ng Cong ty,nhung ca nhan quan Iy chu ch6t, nhung thanh vien m$t thiet trong gia dinh cua cac canhan nay hoi;1ccac ben lien ket nay hoi;1cnhung cong ty lien ket v&i cac ca nhan nay cungdU'qc coi 103ben lien quan.
Trong vi$c xem xet tLrngm6i quan h$ cua cac ben lien quan, T6ng Cong ty can cli vaoban ch~t cua m6i quan h$ chli khong chi hinh thlic phap Iy cua cac quan h$ do..:;
~
ll 17
CONG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TY TNHH MTV TONG CONG TY TRUVEN HiNH cAp VI$T NAM)
Mau 56 B 09 - DNTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TLr NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
3 TIEN vA esc KHOAN TU'ONG DU'ONG TIEN
30/6/2018 11112018VND VND
Ti~n mat 2.727.467.008 3.016.351.342Ti~n gui ngan hang 71.679.542.278 57.624.589.154
74.407.009.286 60.640.940.496
4 PHAI THU NGAN H~N COA KHAcH HANG
30/6/2018 11112018VND VND
Ben thCrba 280.616.338.309 239.011.983.393Trong ci6 bao g6m:- Gong ty GP Truy~n thong B6ng cia Vi~t Nam 27.385.197.500 34.937.940.000- T6ng Gong ty Vien thong Viettel- GN T~pcioan Gong nghi~p - Vien thong Qufm ciQi 22.678.660.603 21.220.461.994
- Gong ty GP Truyen hinh cap STV 17.432.307.890 13.220.948.723- Gong ty GP Truyen thong lTV 16.510.466.667 11.678.800.000- £)ai Truy~n hinh ky thu~t s8 VTG 15.607.237.273 4.723.678.333- Gong ty GP ThU'O'ngmei va cifJu ttr Gia Trinh 12.515.960.000 4.603.173.253- Gong ty GP Tru~n thong ciaphU'O'ngti~n Lasta 9.633.333.333 7.550.000.000- Gong ty GP Tru~n thong tU'O'nglai Vi~t Nam 9.309.981.800 3.153.954.200- Gong ty GP £)fJutir giai trf tfJmnhin m~t trang 8.500.000.000 7.300.000.000- Gong ty TNHH £)fJutir Xay dt,mg va Thuong M~i£)~iHung 8.355.196.574 3.728.030.998
- Gong ty GP Truven thong S 8.103.381.944 10.578.381.944- Gae khaeh hang khae 124.584.614.725 116.316.613.948
Ben lien quan (Thuy~t minh 28(b)) 8.609.256.428 5.748.035.146
289.225.594.737 244.760.018.539
Dl,I' phcng phai thu ngan han kh6 cciTrong ci6 bao g6m:- Gong ty GP Truy~n thong B6ng cia Vi~t Nam- Cac khaeh hang khae
(28.552.062.897)
(13.230.798.250)(15.321.264.647)
(18.126.083.032)
(10.978.088.000)(7.147.995.032)
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CONG TV co PHAN TONG CDNG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CDNG TV TNHH MTV TONG CDNG TV TRUVEN HiNH cAp vier NAM)
M&u s6 B 09 - DNTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tty NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
4 PHAI THU NGAN H~N CUA KHAcH HANG (TIEP THEO)
Biem d¢ng ve dl,l' ph6ng phai thu ngan han kh6 d6i trong ky/nam nhu seu:
ro 1/1/2018 ro 1/1/2017d~n 3016/2018 d~n 31/12/2017
VND VND
se dU' dau ky/nam 18.126.083.032 17.552.241.886Tang dl,l' ph6ng 10.989.060.009 13.941.804.667Hoan nhap dl,l'ph6ng khoan phai thu kh6 d6i (563.080.144) (13.367.963.521)
se du cu6i ky/nam 28.552.062.897 18.126.083.032
5 cAc KHOAN PHAI THU KHAc
(a) Phal thu ng~n han khac
30/6/2018 11112018VND VND /
Ben th(r ba 61.821.682.928 72.170.600.302 (Trong do bao g6m:- Phai thu til' cac dan vi hQ'p tee kinh doanh (*) 34.082.670.321 41.971.743.205 ..- T9m &ng 3.055.880.179 1.511.543.462
\(- Phai thu knee 24.683.132.428 28.687.313.635
Ben lien quan (ThuyE!!tminh 28(b)) 31.215.991.724 14.727.342.323
93.037.674.652 86.897.942.625
(*) Phai thu tLr cac dan vi hop tac kinh doanh: la khoan phai thu lien quan t&i Iqi nhuandU'qc chia tLr cac hop dOng Bee gilia VTVcab va cac dan vi hop tac kinh doanh trongvi$c xay dunq, van hanh va kinh doanh cac m~ng truyen hlnh cap d~ cung cap dichvu truyen hlnh cap, truyen hlnh 56 va cac dich vI,!, hang h6a lien quan khac.
(b) Phai thu dai h~n khac
30/6/2018VND
1/112018VND
G6p v6n cac dO'n vi hqp tac kinh doanh (*)Ky quy, ky cU'qc
38.373.077.6691.035.909.600
38.373.077.6691.050.909.600
39.408.987.269 39.423.987.269
(*) Bay la cac khoan g6p v6n cLla VTVcab chuy~n cho cac dO'n vi hqp tac kinh doanh d~thl,l'c hi$n cac hqp dOng Bee nham xay dl,l'ng, v~n hanh va kinh doanh cac m~ngtruyen hlnh cap ma trong d6 cac m~ng truyen hlnh cap dU'qc ban giao cho cac dO'nvi d6 theo hqp dOng Bee d~ v~n hanh va khai thac (ThuyE!!tminh 2.7(c)).
19
CONG TV co PHAN TONG CONG TY TRUYEN HINH cAp VIET NAM(TRU'OC DAy LA CONG TV TNHH MTV TONG CONG TV TRUYEN HINH cAp vier NAM)L
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M§u 56 B 09 - DN H1(THUYET MINH BAo cAo TAl CHiNH RIENG
CHO GIAI DO~N Tty NGAy 1 THANG 1 NAM 2018 DEN NGAy 30 THANG 6 NAM 2018
5 cAc KHOAN PHAI THU KHAc (TIEP THEO) I
"'.Phal thu dai han khac (ti~p theo)
Chi tiE§tcac khoan g6p von hop tac kinh doanh cua VTVcab v&i cac don vi hop tac kinhdoanh dU'qc trinh bay nhu sau:
(b)
30/6/2018VND
Cong ty CP Truyen hlnh cap Hai DU'O'ng(Hai DU'O'ng)Cong ty CP Truyen hlnh cap Ngh$ An (Ngh$ An)Cong ty CP f)~u tu Truyen hinh cap HT (Ha Tinh)Cong ty CP f)i$n tLl'Tin hoc vien thong (Hal Phong)Cong ty CP Minh Tri (Quang Ninh)Cong ty CP f)i$n tLl'Thai Binh (Thai Binh)Cong ty CP f)i$n tLl'vien thong Thanh Bien (Hoa Binh)Cong ty TNHH Thuonq rna' vien thong Nhat Tan(Ba Ria - Vung Tau)
11.373.717.2999.286.774.5365.819.929.2645.000.000.0002.950.866.5112.000.000.0001.663.118.747
278.671.312
1/1/2018VND
11.373.717.2999.286.774.5365.819.929.2645.000.000.0002.950.866.5112.000.000.0001.663.118.747
278.671.312
38.373.077.669 38.373.077.669
6 HANG TON KHO
30/6/2018 11112018Gia goe DI! phong Gia goe DI! phong '\
VND VND VND VNDJi'
Hang dang di tren dU'ang 120.715.000~
Nguyen vat Ii~u ton kho 148.535.630.394 (387.395.218) 179.758.375.655 (46.754.824)C6ng Cl,J,dunq Cl,Jtrong kho 10.109.923.985 (54.810.763) 8.039.124.155
Hang h6a 116.663.330.424 (917.359) 132.861.775.195Hang gLfi ban 2.376.598.523 6.693.811.336
277.685.483.326 (443.123.340) 327.473.801.341 (46.754.824)
7 CHI PHi TRA TRU'OC
(a) Chi phi tra truoc nga.n hClln
30/6/2018 111/2018VND VND
Chi phi quang cao, ban quyen chU'O'ngtrinhtruyen hinh
Cong Cl,l,dl,lng cl,l xu~t dung chi>'phan b6Chi phi thue van phongChiphikhac
139.818.222.5313.773.385.6565.646.896.951
11.120.036.026
92.877.298.8604.412.286.5883.366.767.0558.268.538.863
160.358.541.164 108.924.891.366
20
CaNG TV co PHAN T6NG CaNG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CaNG TV TNHH MTV TONG CaNG TV TRUVEN HINH cAp vier NAM)
THUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TLr NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
7 CHI PHi TRA TRU'OC (TIEP THEO)
(b) Chi phi tra trU'ac dai han
Loi the thuonq rnai (Thuyet minh 2.10) (i)Dau thu ky thu$t 56 (Thuyet minh 2.10) (ii)Thiet b] cung cap dich vu InternetChi phl ban quyen chuonq trinh truyen hinhConq cu, dunq cu xuat dung cho phan b6Chiphlkhac
30/6/2018VND
196.131.774.400130.142.922.25552.503.627.21120.344.890.8982.638.706.432
22.897.424.755
424.659.345.951
(i) Bien d9ng cua Loi the thuonq mal trong ky nhu sau:
Mau s6 B 09 - DN
'II
-L
1/1/2018VND
212.020.446.550145.762.961.75048.459.613.18922.400.395.5873.597.730.831
10.171.941.064
442.413.088.971
ro 111/2018 ro 111/2017den 3016/2018 d~n 31/12/2017
VND VND
se du dau ky/nam 212.020.446.550 229.761.692.010Tang trong ky/nam 13.056.445.384Phan b6 trong ky/nam (Thuyet minh 25) (15.888.672.150) (30.797.690.844)
se du' cuoi ky/nam 196.131.774.400 212.020.446.550
Bien d<)ng cua 8au thu ky thuat 56 trong ky nhu sau:.;;:
(ii)
ro 1/1/2018 ro 1/1/2017d~n 3016/2018 d~n 31/12/2017
VND VND
se du dau ky/nam 145.762.961.750 130.573.276.176Tang trong ky/nam 25.236.419.940 85.682.154.118Phan b6 trong ky/nam (40.856.459.435) (70.492.468.544)
S6 dU' cuoi ky/nam 130.142.922.255 145.762.961.750
21
,...." r- ,...., ..- ,.... n- ,_. ,.... .... f"""'" ,_. ~ ,...,.. r,.- ,..... ,_. r- r"""'" r-" ~
Mau s6 B 09 - DN
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC f)AV LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp vier NAM)
THUVET MINH BAo cAo TAl CHiNH RII~NGCHOGIAI f)O.l:\NTlr NGAv 1 THANG 1 NAM 2018 f)EN NGAv 30 THANG 6 NAM 2018
8 TAl SAN co f)!NH
(4.324.009.256) (1.302.033.094.359) (11.589.416.900) (14.494.284.531) (1.332.440.805.046)(642.239.958) (114.218.086.516) (996.595.072) (2.124.591.576) (117.981.513.122)
(43.517.600) (43.517.600)
(4.966.249.214) (1.416.251.180.875) (12.586.011.972) (16.662.393.707) (1.450.465.835.768)
(a) Tal san c6 dinh hCPuhinh
Nha cua,v~t ki~n true
VND
Nguyen giaT~i ngay 1 thang 1 narn 2018Mua m&i trong kyXay dl:l'ngco ban mot hoan thanh(Thuyet minh 9)
Phan loai lai
30.843.593.494
T~i ngay 30 thanq 6 narn 2018 30.843.593.494
Kh§u hao luy k~T~i ngay 1 thanq 1 narn 2018Khau hao trong kyPhan loai lai
T~i ngay 30 thanq 6 narn 2018
Gia tr] con I~iT~i ngay 1 thanq 1 narn 2018 26.519.584.238
Tai ngay 30 thanq 6 narn 2018 25.877.344.280
May'!l0C PhU'O'ngti~n Thiet bithiet b] v~n tai quanly Tong cQng
VND VND VND VND
1.873.296.500.831 17.045.212.568 25.359.017.362 1.946.544.324.25543.691.158.950 300.192.500 43.991.351.450
261.898.420.231 261.898.420.23174.865.000 134.952.000 209.817.000
2.178.960.945.012 17.045.212.568 25.794.161.862 2.252.643.912.936
571.263.406.472 10.864.732.831 614.103.519.2095.455.795.668
762.709.764.137 4.459.200.596 9.131.768.155 802.178.077.168
Tai ngay 30/6/2018~nguyen gia TSCf) hfru hlnh aa khau hao het nhU'ngcon SLr dl:mgla 1.027.474.716.065 f)6ng Vi$t Nam (t~i ngay 1/1/2018:L965.849.160.291 Bong Vi$t Nam). ~
\\~.,22
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VieT NAM)
Miu 56 B 09 - DNTHUVET MINH BAo cAo TAl CHiNH RIENGCHO GIAI DO~N Tty NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
8 TAl SAN co D!NH (TIEP THEO) ~
.v
(b) Tai san c6 dinh va hinh ~
Quy~':l su>Ph~n m~m TOng cQngdl:Jng dat (*)
VND VND VND
Nguyen giaTc;tingay 1/1/2018 3.252.780.000 78.728.707.456 81.981.487.456Mua m&i trong ky 1.370.280.000 1.370.280.000Phan loai lai (209.817.000) (209.817.000)
Tc;tingay 30/6/2018 3.252.780.000 79.889.170.456 83.141.950.456
KhAu hao luy k~Tc;tingay 1/1/2018 (49.407.502.990) (49.407.502.990)Khau hao trong ky (8.719.698.110) (8.719.698.110)Phan loai lai 43.517.600 43.517.600
Tc;tingay 30/6/2018 (58.083.683.500) (58.083.683.500)
Gia tr] con I~iTc;tingay 1/1/2018 3.252.780.000 29.321.204.466 32.573.984.466
Tai ngay 30/6/2018 3.252.780.000 21.805.486.956 25.058.266.956
t,C
(*) La quyen sLr dl,lng d~t khang thai han cho hai khu d~t cua VTVcab tai 56 89 GiangVan Minh, PhU'ang f)9i Can, Ouan Sa Dinh, Thanh ph6 Ha N9i va 5612 Nguyen VanTrai, Thi tran Cam f)uc, Huyen Cam Lam, Tinh Khanh Hoa.
Tai ngay 30/6/2018, nguyen gia T8Cf) va hinh dft kh~u hao h~t nhU'ng con sLr dl,lng la31.431.942.834 f)ong Vi$t Nam (tal ngay 1/1/2018: 20.909.580.479 f)ong Vi$t Nam).
CHI PHi xAv Dl)'NG co BAN DO DANG9
86 du' cu6i ky/nam cua chi phi xay dl,l'ng cO' ban deYdang chu y~u bao gom chi phi lapd~t, xay dl,l'ng cac mc;tngtruyen hinh cap va cac may moc, thi~t bi dang lap d~t chU'a dU'avao sLrdl,lng. Bi~n d9ng chi phi xay dl,l'ng cO'ban deYdang trong ky/nam nhU' sau:
Tlr 1/1/2018d~n 3016/2018
VND
86 dU' d~u ky/namMua sam va xay dl,l'ng m&iChuy~n sang T8Cf) hliu hinh (Thuy~t minh 8(a))Chuy~n sang T8Cf) va hinh
131.091.003.530192.893.786.412
(261.898.420.231)
86 dU' cu6i ky/nam 62.086.369.711
23
Tlr 1/1/2017d~n 31112/2017
VND
135.991.646.279185.679.933.242
(190.510.636.991 )(69.939.000)
131.091.003.530
====V
CDNG TV co PHAN TONG CQNG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CDNG TV TNHH MTV TONG CDNG TV TRUVEN HiNH cAp vier NAM)
Mau s6 B 09 - ONTHUVET MINHBAo cAo TAl CHiNH RII~NGCHO GIAI DOI;\Nny NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
10 cAc KHOAN DAu TU' TAl CHiNH oAI HI;\N
(a) D&u tU' vao cong ty con
30/6/2018Gia goc Ol! phong
VNO VNOCong ty CP Cong ngh$Vi$t Thanh (i) 144.683.588.788
Cong ty CP Truyen hlnhtuonq tac Vi$t Nam (ii) 16.320.000.000
Cong ty CP Phat tri~nth~ thao VTVcab (iii)(Thuy~t minh 28(a)) 1.002.000.000
162.005.588.788
(i) Cong ty CP Cong ngh~ Vi~t Thanh ("VITA')t1l
1/1/2018Gia goc Ol! phong
VND VNO
144.683.588.788
16.320.000.000
161.003.588.788
(ii)
VITA duoc thanh I~p tal Vi$t Nam theo Giay Chung nhan £)ang ky Doanh nghi$p so0302807495 do S6>K~ hoach va £)au tU'Thanh pho H6 Chi Minh cap ngay 13/12/2002.Giay Chung nhan £)ang ky Doanh nghi$p duoc thay d6i Ian gan nhat (Ian thu 15) vaongay 19/12/2016. Von di~u 1$cua VITA la 105.000.000.000 £)6ng Vi$t Nam. Tal ngay30/6/2018, T6ng Cong ty 56>hliu 51% von di~u 1$cua cong ty con. Hoat d¢ng kinh doanhchu y~u cua VITA la cung cap dich Vl,Jlap d~t truyen hlnh cap, truyen hlnh v$ tinh; ti~nhanh cac ho~t d¢ng vien thong co day; va buon ban thi~t bj va linh ki$n di$n tLr,vien thong.
Cong ty GP Truy€m hinh tU'O'ngtac Vi~t Nam ("VTVlive')
VTVlive dU'Q'cthanh I~p t~i Vi$t Nam theo Giay Chung nh~n £)ang ky Doanh nghi$p so0105941484 do S6>K~ ho~ch va £)au tU'Thanh pho Ha N¢i cap ngay 11/7/2012 (dU'Q'Cthay th~ bang Giay Chung nh~n £)ang ky Kinh doanh Ian thu 7 vao ngay 8/9/2015; Giayxac nh~n thay d6i n¢i dung dang ky doanh nghi$p Ian gan nhat vao ngay 5/1/2018). Vondi~u 1$cua VTVlive la 32.000.000.000 £)6ngVi$t Nam. T~i ngay 30/6/2018, T6ng Cong ty56>hliu 51% von di~u 1$cua cong ty con. VTVlive ho~t d¢ng trong linh Vl,fCnghien cuu,chuylm giao cong ngh$ truy~n thong, truy~n hlnh; dau tU'phat tri~n cac h~ tang truy~nthong da phU'O'ngti$n; phat tri~n cong nghi$p n¢i dung so, cO'56>dli Ii$u truy~n thong daphU'O'ngti$n; va cung cap n¢i dung va phat tri~n m~ng lU'ai.
-.~\
(iii) Gong ty GP Phat tri~n th~ thao VTVcab ("VTVcab Sport')
VTVcab Sport dU'Q'cthanh I~pt~i Vi$t Nam theo Giay Chung nh~n£)angky Doanh nghi$pso 0108079365 do S6>k~ ho~ch va £)au tU'Thanh pho Ha N¢i cap ngay 1/12/2017. Vondi~u 1$cua VTVcab Sport la 2.000.000.000 £)6ng Vi$t Nam. T~i ngay 30/6/2018, T6ngCong ty 56>hliu 50,1% von di~u 1$cua cong ty con. Ho~t d¢ng kinh doanh chu y~u cuaVTVcab Sport la thl,fc hi$n ho~t d¢ng djch Vl,Jcong ngh$ thong tin va cac djch Vl,Jkhac lienquan d~n may vi tinh; ho~t d¢ng vien thong co day; san xuat thi~t bj truy~n thong; quangcao va san xuat cac chU'O'ngtrlnh truy~n hlnh.
.\;
24
CONG TV co PHAN TONG CONG TV TRUVEN HINH cAp VIET NAM(TRO'OCDAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HINH cAp VieT NAM)
Mau 56 B 09 - ONTHUVET MINHBAo cAo TAl CHiNH RII~NGCHO GIAI DO~N ruNGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
lLlllll:-
ll
Ll
10
(b)
cAc KHOAN DAu TO' TAl CHiNH oAI H~N (TIEP THEO)
D&u tU' vao cong ty lien doanh, lien k~t
30/6/2018 11112018Ol!
Gia g6c phongVNO VNO
Ol!Gia g6c phong
VNO VNO
Cong ty TNHH Mua sam talnha VTV-HVUNDAI (i)
Cong ty CP TruyE§nthong,Quang cao da phuonq tien (ii)
Cong ty CP VTVcab Nam Dinh (iii)Cong ty CP TruyE§nthong ON+ (iv)
111.275.000.000 111.275.000.000
18.000.000.0008.203.340.0003.600.000.000
18.000.000.0008.203.340.0003.600.000.000
141.078.340.000 141.078.340.000
(i) Gong ty TNHH Mua stim tei nha VTV-HYUNDAI ("VTV-HYUNDAI')
VTV-HVUNDAI dU'qc thanh lap tal Vi$t Nam theo Giay ChCrng nhan Dang ky Doanh nghi$ps6 0313572904 do SO>K~ hoach va Dau tU'Thanh ph6 HOChi Minh cap ngay 11/12/2015.Giay ChCrng nhan Dang ky Doanh nqhiep duoc thay d6i Ian gan nh~t (Ian thCr5) vao ngay23/7/2018. V6n diE§u1$ cua VTV-HVUNDAI la 420.000.000.000 DOng Vi$t Nam, tuonqdU'O'ngv&i 20.000.000 Do la My. Tai ngay 30/6/2018, TOng Cong ty sO>hCfu25% v6n diE§u1$cua cong ty lien k~t. Hoat d¢ng kinh doanh chu y~u cua VTV-HVUNDAlla san xuat phim,chvonq trinh truyE§nhinh; cung cap dich Vl,Jquanq cao va thl,l'c hi$n quyen xuat nhap khau,phan ph6i ban buon, ban Ie hang h6a.
Gong ty GP Truytm thong, Quang cao c1aphU'O'ngti?n ("Smart Media')
Smart Media dU'qc thanh I~p t~i Vi$t Nam theo Giay ChCrng nh~n Dang ky Kinh doanh s60103022641 do SO>K~ ho~ch va Dau tU' Thanh ph6 Ha N¢i c~p ngay 28/2/2008. GiayChCrng nh~n Dang ky Doanh nghi$p dU'qc thay dOi Ian gan nh~t (Ian thCr 6) vao ngay19/4/2016. V6n diE§u1$ cua Smart Media la 90.000.000.000 DOng Vi$t Nam. T~i ngay30/6/2018, TOng Cong ty sO>hCfu 20% v6n diE§u1$cua cong ty lien k~t. Ho~t d¢ng kinhdoanh chu y~u cua Smart Media la cung cap va khai thac n¢i dung, thong tin, dich Vl,Jgiatri gia tang tren m~ng vien thong, Intemet va cac phU'O'ngti$n thong tin d~i chung; kinh doanhdich Vl,Jquang cao da phU'O'ngti$n; to chCrcSl,l'ki$n; ho~t d¢ng quan h$ cong chung; tU'van,thi~t k~ trong linh Vl,l'Cquang cao, ti~p thi; san xuat va mua ban cac san ph~m quang cao.
Gong ty GP VTVcab Nam f)inh ("VTVcab Nam f)inh')
VTVcab Nam Dinh dU'qc thanh I~p t~i Vi$t Nam theo Giay ChCrng nh~n Dang ky Doanhnghi$p s6 0600339309 do SO>K~ ho~ch va Dau tU'trnh Nam Dinh cap ngay 25/6/2005. GiayChCrng nh~n Dang ky Doanh nghi$p dU'qc thay dOi Ian gan nh~t (Ian thCr 6) vao ngay6/10/2015. V6n diE§u1$cua VTVcab Nam Dinh la 21.034.200.000 DOng Vi$t Nam. T~i ngay30/6/2018, TOng Cong ty sO>hCfu 39% v6n diE§u1$ cua cong ty lien k~t. Ho~t d¢ng kinhdoanh chu y~u cua VTVcab Nam Dinh la kinh doanh dich Vl,JtruyE§nhinh cap tra tiE§n.
Gong ty GP Truy{m thong ON+ ("ON+')
ON+ dU'qc thanh I~p t~i Vi$t Nam theo Giay ChCrng nh~n Dang ky Doanh nghi$p s60314550692 do SO>K~ ho~ch va Dau tU' Thanh ph6 HOChi Minh c~p ngay 2/8/2017. V6ndiE§u1$cua ON+ la 10.000.000.000DOng Vi$t Nam. T~i ngay 30/6/2018, T6ng Cong ty sO>hCfu 36% v6n diE§u1$cua c6ng ty lien k~t. Ho~t d¢ng kinh doanh chu y~u cua ON+ la kinhdoanh dich Vl,Jquang cao.
\\
~
(ii)
-:?c; '\/"r6N(
VIE
(iii)
(iv)
25
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp vier NAM)
Mau s6 B 09 - DNTHUVET MINHBAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TLr NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
11 PHAI TRA NGU'al BAN NGAN H~N
30/6/2018 11112018VND VND
Ben thti ba 488.997.351.736 481.625.898.737Trong a6 bao gdm:- Gong ty GP f)i~n anh ttuyen hinh (H¢i sa) 172.716.772.662 285.300.000- Gong ty GP Gong ngh~ f)ong DU'ong 39.609.577.850 133.706.521.372- Gong ty GP ThU'O'ngmei va n¢i dung se Vi~t 26.337.950.750 28.287.687.000- Gong ty GP T?p aoen HIPT 16.149.576.300 32.430.837.340- Gong ty TNHH Giai trf truven thong Q.NET 13.788.822.294 47.764.637.337- Gong ty TNHH Truy~n thong va tin h9C PAMA 13.380.454.012 28.567.690.012- Gac nha cung c~p khac 207.014.197.868 210.583.225.676
Ben lien quan (Thuy~t minh 28(b)) 41.349.840.447 62.675.933.109
530.347.192.183 544.301.831.846
12 NGU'al MUA TRA TIEN TRU'OC
30/6/2018 11112018VND VND
(a) Ng~n hanBen thti ba (*) 205.625.159.821 196.567.726.876Ben lien quan (Thuy~t minh 28(b)) (**) 22.423.898.758 17.095.834.069
228.049.058.579 213.663.560.945
:
(b) Daih~n,c-
Ben thti ba (*) 6.365.963.210 4.756.703.049Ben lien quan (Thuy~t minh 28(b)) (**) 85.142.234.862 92.096.922.360
~~
91.508.198.072 96.853.625.409-'r
(*) Khoan muc nay chu y~u bao g6m tien tra tnroc cua khach hang SLr dl,lngdich vu truyenhinh, tien ban quyen truyen hlnh va dich vu quanq cao.
(**) Khoan muc nay chu y~u bao g6m phi SLr dl,lngd¢c quyen phat s6ng kenh mua sam talnha cho giai dean tam narn tll' ngay 1/3/2016 d~n ngay 29/2/2024 theo hop d6ng s601/2016/H8SDBQKTNTVcab-VTV-HVUNDAI gilia VTVcab va Cong ty TNHH Muasam tai nha VTV-HUYNDAI, conq ty lien k~t.
26
.. _--_. ..... _--.., .. _ .. __ ..... _. ..CCNG TV co PHAN TONG CDNG TV TRUVEN HiNH cAp VIET NAM(TRU'OC £lAV LA CCNG TV TNHH MTV TONG CDNG TV TRUVEN HiNH cAp VII;T NAM)
THUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI £lO~N Tty NGAV 1 THANG 1 NAM 2018 £lEN NGAV 30 THANG 6 NAM 2018
13 THUE vA cAc KHOAN KHAc PHAI THU, PHAI NQP NGAN SACH NHA NU'OC
Mau s6 B 09 - DN
Tinh hinh bi~n d9ng trong ky cua thu~ va cac khoan khac phai thu, phai n9Pngan sach Nha NU'<Yenhu sau:
T~ingay se phai nQp se da nQp Chuyim sang tw T~ingay1/1/2018 trong ky trong ky phai thu/phai nQp 3016/2018
VND VND VND VND VND
(a) Phal thuThu~ thu nhap ca nhan 751.092.476 (751.092.476)Thu~ thu nhap doanh nghi$p 7.925.306.395 (3.086.087.358) 4.839.219.037Thu~ khac 1.000.000 1.000.000
8.676.398.871 (3.836.179.834) 4.840.219.037
(b) PhainQPThu~ GTGT 4.670.304.653 22.261.654.316 (22.191.375.322) 4.740.583.647Thu~ thu nhap ca nhan 2.191.489.056 (1.122.014.613) (751.092.476) 318.381.967Thu~ thu nhap doanh nghi$p 3.086.087.358 (3.086.087.358)Thu~ khac 176.905.556 8.587.762.246 (679.223.358) 1.000.000 8.086.444.444
4.847.210.209 36.126.992.976 (23.992.613.293) (3.836.179.834) 13.145.410.058
4r
27
----------------------------- -
~
lI
-IIIIt
-IIIIIIII
-&
CDNG TV co PHAN TONG CDNG TV TRUYEN HiNH cAp VIET NAM(TRU'OC £JAVLA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
Mau s6 B 09 - DNTHUVET MINHBAo cAo TAl CHiNH RII~NGCHO GIAI £JO~N Tty NGAy 1 THANG 1 NAM 2018 £JENNGAV 30 THANG 6 NAM 2018
14 CHI PHi PHAI TRA NGAN H~N
30/6/2018 11112018VND VND
Chi phi ban quyen chuonq trinh truyen hinh 12.982.223.228 15.200.063.653Chi phi san xuat chuonq trinh truyen hinh 2.106.500.000 3.840.274.545Chi phi quang cao 1.580.906.352 2.634.669.891Laivay 2.892.359.517 2.184.852.776Chi phi phai tra khac 17.264.977.013 9.989.651.603
36.826.966.110 33.849.512.468
15 PHAI TRA KHAc
(a) Ngiin han
30/6/2018 11112018VND VND
Ben thCrba 89.482.416.249 108.228.730.420 (Trong ci6bao gam:- Phai tra cho cac don vi hoo tee kinh doanh (i) 69.815.477.809 89.359.211.050-Knec 19.666.938.440 18.869.519.370
Ben lien quan (Thuyet minh 28(b» 90.883.490.339 73.707.911.442
Phai tra lien quan diln c6 phan h6a (ii) 24.062.860.269Trong ci6bao gam:- Khoan cilw ttr vao Smart Media (Thuy~t minh 19) 18.000.000.000- Quy ci~utir phat tri~n (Thuy~t minh 19) 11.229.682.269- Chenh I~ch tir ban cd ph~n vCYigia uu ciaichongU'ailao ci¢ng (2.659.200.000)
- Chi phi cd ph~n h6a (1.419.502.000)- Ti~n ciachuy~n cho Quy ho tro s~p x~p vaphat tri~n doanh nghi~p (1.088.120.000)
204.428.766.857 181.936.641.862
(i) Phai tra khac cho esc don vi hop tee kinh doanh: la khoan phai tra lien quan t&i loinhuan rnaVTVcab phan chia cho cac don v! hop tac kinh doanh trong viec xay dunq,van hanh va kinh doanh cac rnc;mgtruyen hinh cap d~ cung c~p d!ch vl,l truyen hinhcap, truyen hinh s6 va cac d!ch Vl,l,hang h6a lien quan khac.
28
------------------------- - - -- --
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC fJAV LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
Mau 56 B 09 - ONlLllL~
tll
THUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI fJO~N Tlf NGAV 1 THANG 1 NAM 2018 fJEN NGAV 30 THANG 6 NAM 2018
15 PHAI TRA KHAc (TIEP THEO)
Ng~n helm(ti~p theo)(a)
(ii) Phai ira lien quan (f~n c6 phfm h6a: Bao g6m chenh I$ch cac khoan thu, chi tCrcllphan h6a theo quy dinh va khoan chenh I$ch giCragia tr] thuc tt~phan v6n Nha nuoctal thai di~m VTVcab chuyen manh cong ty cll phan so voi gia tr! thuc tE§phan v6nNha ruroc tai thai di~m xac d!nh gia tr] doanh nghi$p (sau khi da thl,l'c hi$n cac xli' Iytai chinh theo Ngh! d!nh s6 126/2017/N8-CP ngay 16/11/2017 cua Chfnh phu vechuyen doanh nghi$p nha nuoc va cong ty trach nhiem hCruhan mot thanh vi€m dodoanh nghi$p nha nuoc d~u tU' 100% von dieu 1$manh cong ty cll phan va Thong tU's6 40/2018ITT-BTC, Thong tU' 41/20181TT-BTC do B(> Tai chfnh ban hanh ngay4/5/2018 hU'ong dan Ngh! d!nh s6 126/2017/N8-CP). T6ng Cong ty se tiE§nhanh xli'Iy cac khoan chenh I$ch phat sinh nay khi nh~n dU'Q'cquyE§td!nh chfnh th(rc tCrcaccO'quan ch(rc nang.
Oaih~n
Phai tra dai hc;tnkhac la cac khoan g6p v6n cua cac dan v! khac chuy~n cho VTVcab d~thl,l'c hi$n cac hQ'p d6ng BCC nham xay dl,l'ng, v~n hanh va kinh doanh cac trc;tmtruyenhinh cap ma trong d6 cac mc;tngtruyen hinh cap dU'Q'cban giao cho VTVcab d~ v~n hanhva khai thac (ThuyE§tminh 2.7(c)).
(b)
Cong ty TNHH 8i$n tLr Sao 80 (B~k Giang,Ninh Binh)
Cong ty CP Song Vi$t Thanh H6a (Thanh H6a,Thai Nguyen, Phu ThQ)
Cong ty TNHH ThU'O'ngmc;tid!ch Vl,J vaPhat tri~n Vien thong Sao 80 (Bac Giang)Cong ty CP Phat tri~n Cong ngh$ Sao Nam(Thai Nguyen)
Cong ty TNHH Van Minh Dien Chau (Ngh$ An)
29
30/6/2018VNO
1/112018VNO
7.081.297.099 7.081.297.099
5.486.977.045 5.486.977.045
4.474.265.842 4.474.265.842
1.200.000.000 1.200.000.000895.221.223 895.221.223
19.137.761.209 19.137.761.209
Mau s6 B 09 - ON
_ _.-_ .. _-.., .. _-----_,_._.-_ ...CONG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TY TNHH MTV TONG CONG TY TRUVEN HiNH cAp VI~T NAM)
THUVET MINH BAo cAo TAl CHiNH RIl~NGCHO GIAI DO~N ny NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
16 cAc KHOAN VAV
(a)
(b)
(*)
(**)
T~ingay1/1/2018
VNO
NO'dai hand~"nhan t"ra
VNO
T~ingay30/6/2018
VNOTangVNO
GiamVNO
Vay ng~n hanVay ngan hang (*) 399.517.760.772 252.328.476.989 (221.606.403.818) 113.017.647.576 543.257.481.519
Vay dai hanVay ngan hang (**) 356.479.639.941 129.028.580.677 (8.492.328.539) (113.017.647.576) 363.998.244.503
Vay ngan han ngan hang la cac khoan vay bang Bong Vi$t Nam cua cac nqan hang t<;iiVi$t Nam c6 thai han khong qua 12 thangnharn rnuc dich huy d(>ngv6n kinh doanh cho T6ng cong ty, dU'Q'cdam bao bang gia tri hang ton kho, quyen tbu hU'angdoanh thu thuduoc tLi'cac tai san hlnh thanh bang v6n vay, tai san c6 djnh hlnh thanh tLi'v6n vay va cac tai san khac cua T6ng Cong ty. Cac khoanvay ngan han c6 rmrc lai suat tLi'5,9% d~n 8,5% moi narn.
Vay dai han ngan hang la cac khoan vay trung va dai han bang dong Vi$t Nam cua cac ngan hang tai Vi$t Nam c6 thai han tLi'tren 12thanq d~n 60 thang phl,lcVl,lcho ml,lcdich huy d(>ngnguon v6n kinh doanh cua T6ng Cong ty. Tai san dam bao dU'Q'cth~ ch~p bangcac tai san hlnh thanh tLi'v6n vay, quy{m thl,l hU'angdoanh thu thu dU'Q'ctLi'cac tai san hlnh thanh bang v6n vay, c6 phfln cua T6ngcong ty t<;iicac cong ty con va cac tai san khac cua T6ng Cong ty. Cac khoan vay c6 muc lai su~t tLi'7% d~n 9,6% mOinam dU'Q'ctinhva dieu chinh dl,l'atheo lai su~t huy d(>ngti~t ki$m ho~c lai su~t cho vay danh cho doanh nghi$p va tuy theo thea thu$n cua tLi'nghQ'pdong vay ky k~t vcYingan hang.
30
CONG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'CrCDAv LA CONG TY TNHH MTV TONG CONG TY TRUVEN HiNH cAp VI~T NAM)
THUVET MINH sAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tlr NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
16 cAc KHOAN YAY (TIEP THEO)
Mau 56 S 09 - DN
.... _ ....... - .. .-r.., ......... .-r ... _ .... _ ..
Chi ti~t s6 dU'cac khoan vay ngan hang ella T6ng Cong ty tai ngay 30 thang 6 narn 2018 nhu sau:
30/6/2018 11112018Ngan helm Daih~n Ngan han Daih~n
VND VND VND VND
Ngan hang TMCP £)~utU'va Phat trilm Vi$t Nam 156.071.096.585 54.886.862.835 177.744.058.295 76.276.523.147Ngan hang TNHH MTV HSBC Vi$t Nam 82.780.208.879 106.733.052.545 50.223.675.281 105.086.307.556Ngan hang TMCP Ouan d(>i 58.458.864.963 81.185.631.475 60.378.884.378 23.013.214.400Ngan hang TMCP Tien Phong 17.300.054.348 12.975.040.763 17.300.054.348 21.625.067.937Ngan hang TMCP Cong thU'O'ngVi$t Nam 77.314.445.438 41.501.087.640 54.527.810.438 48.421.087.640Ngan hang TMCP Qu6e t~ Vi$t Nam 52.012.620.982 66.716.569.245 39.343.278.032 82.057.439.261Ngan hang TMCP Ngoc;lithU'O'ngVi$t Nam 99.320.190.324
543.257.481.519 363.998.244.503 399.517.760.772 356.479.639.941
31
il1( .rn. I__!l·. G)~ Z ,..-.....,\~ 1\
CONG TV CO PHAN T6NG CONG TV TRUYEN HiNH cAp VIET NAM(TRU'OC DAy LA CONG TV TNHH MTV T6NG CONG TV TRUYEN HiNH cAp VieT NAM)
Mau s6 B 09 - DNTHUYET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tty NGAy 1 THANG 1 NAM 2018 DEN NGAy 30 THANG 6 NAM 2018
17 QUY KHEN THU'ONG, PHUC LO'I
30/6/2018VND
Quy khen thLl'ang, phuc Iqi 18.450.921.439
Bi~n d¢ng ella quy khen thLl'ang, phuc Iqi trong ky/nam nhu sau:
TLP 1/1/2018d~n 3016/2018
VND
se du' dau ky/namTrfeh tli loi nhuan sau thu~£>iE§uehinh quy khen thLl'ang, phuc Ioi da trichtheo quyet dinh ella VTV
SiJ dl:mg quy trong ky/nam
se du eu6i ky/nam
28.132.844.34512.875.868.797
(22.557.791.703)
18.450.921.439
18 VON GOP COA CHO SO HtJU
(a) S6 1U'Q'nge6 phi~u
se ILI'qng ell phieu dang ky
se ILI'qng ell phleu da phat hanh
se ILI'qng ell phieu dang ILI'uhanh
(b) Chi ti~t v6n gop cua chu sa hCPu
1/1/2018VND
28.132.844.345 ,)
I
~I
TLP 1/1/2017d~n31112/2017
VND
\,
36.171.292.54425.927.698.992
(335.440.188)(33.630.707.003)
28.132.844.345
--c
30/6/2018C6 phi~u ph6 thong
45.745.876
45.745.876
45.745.876
30/6/2018Co phieu pho thong
Phan v6n nha nuoc do VTV narn giliell phi~u nam gili bai ngLl'ai lao d¢ng ella VTVeab
se ILI'qng ell phi~u da phat hanh
M~nh gia ell phi~u: 10.000 d6ng/ell phieu
32
%
45.081.076664.800
98,551,45
45.745.876 100
M&u 56 B 09 - ON
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
THUVET MINHBAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tlf NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
19 TiNH HiNH TANG GIAM NGUONVON CHU SO HO'U
T~i ngay 1 thang 1 nam 2017Loi nhuan trong narn£)i~uchinh quy khen thU'cYng,phuc loi da trich narn 2016Trich them quy d~u tU'phat trien cho narn 2016Trich quy khen thU'cYng,phuc IqiChuy~n loi nhuan v~ Dai Truyen hlnh Vi$t Nam
T~i ngay 31 thang 12 narn 2017
T~i ngay 1 thanq 1 narn 2018Loi nhuan trong kyTrich quy khen thU'cYng,phuc Iqi trong kyTrich quy ti~n thU'cYngcua quan Iy chuyen trachTrich quy d~u tU'phat tri~n trong kyChuyen Iqi nhu$n v~ Dai Truyen hlnh Vi$t NamBan co phan cho ngU'()'ilao d¢ngChuyen Quy d~u tU'phat tri~n thanh v6n Nha nU'cYckhi coph~n hoa theo Nghidinh so 126/2017/N£)-CP(*)
£)i~uchinh chenh lech v6n nha nU'cYctLrQuy d~u tU'phattri~n theo Nghidinh so 126/2017/N£)-CP(*)
£)i~uchinh giam v6n lien quan tcYikhoand~u tU't~i SmartMedia (*)
£)i~uchinh khac
T~i ngay 30 thang 6 nam 2018 (ngtw Tong Gong tychfnh th{fc chuy~n thtmh cong ty co ph/mY
V6n di~u I~ Quy dau tU' LQ'i nhuan sau thu~da gop phat tri~n chua phan ph6i
VNO VNO VNO
458.000.000.000 15.006.258.78762.567.698.992
335.440.188335.440.188 (335.440.188)
(25.927.698.992)(36.640.000.000)
458.000.000.000 15.341.698.975
458.000.000.000 15.341.698.97537.894.612.091
(12.773.708.715)(107.249.999)
6.693.653.377 (6.693.653.377)(18.320.000.000)
6.648.000.000
10.810.760.000 (10.810.760.000)
(11.229.682.269)
(18.000.000.000)5.089.917
457.458.760.000
33
';--'/ ~~',...... '\.._,;-}\\
Tong cQngVNO
473.006.258.78762.567.698.992
335.440.188
(25.927.698.992)(36.640.000.000)
473.341.698.975
473.341.698.97537.894.612.091
(12.773.708.715)(107.249.999)
(18.320.000.000)6.648.000.000
(11.229.682.269)
(18.000.000.000)5.089.917
457.458.760.000
,I!I
CONG TV co PHAN TONG CaNG TV TRUYEN HiNH cAp VIET NAM(TRU'OC DAy LA CONG TV TNHH MTV TONG CONG TV TRUYEN HiNH cAp VI~T NAM)
Mau 56 B 09 - ONTHUYET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TO' NGAy 1 THANG 1 NAM 2018 DEN NGAy 30 THANG 6 NAM 2018
19 TiNH HiNH TANG GIAM NGUON VON CHU sa HlrU (TIEP THEO)
(*) TOng Cong ty nhan duoc Giay ChLi'ng nhan f)ang ky Doanh nghi$p so 0105926285thay dOi Ian 6 do Sa Ke hoach va f)au tU' Thanh pho Ha N¢i cap ngay 30/6/2018 d~chfnh thuc chuyen thanh cong ty cO phan. Von diE§uI~ cua cong ty c6 phan theo GiayChLi'ng nhan f)~mg ky Doanh nghi~p la 457.458.760.000 f)ong Vi~t Nam. Tai ngay30/6/2018, sau khi da thuc hien cac xu Iy tai chfnh theo Nghi dinh so 126/2017/Nf)-CPngay 16/11/2017 va cac thong ttr hU'cYngdan thl,l'Chien, c6 phat sinh chenh I~ch giuavon Nha nuoc thl,l'c te tai VTVcab va phan von Nha nuoc tal cong ty c6 phan theo GiayChunq nhan f)ang ky Doanh nghi~p. Ban Lanh d~o T6ng Cong ty diE§uchinh von diE§uI~ cua T6ng Cong ty cho phu hop vcYivon diE§uI~ neu trong Giay ChLi'ng nh~n f)ang kyDoanh nghi~p cLla cong ty c6 phan. Cac khoan chenh I~ch phat sinh dU'Q'cghi nh~n lakhoan phai tra tren bao cao tai chfnh ky nay va se tien hanh xu Iy khi nh~n dU'Q'Cquyetdinh chfnh thLi'c tCrcac cO'quan chLi'c nang (Thuyet minh so 15(a»
Bien d¢ng vE§vi~c phan phoi Iqi nhu~n vE§VTV trong ky nhU' sau:
H'(
Tt)! 1/1/2018d~n3016/2018
VNO
Tt)! 1/112017d~n31112/2017
VNO
L9'i nhu~nphanph6i phili tril VTV:So dU' dau kyLqi nhu~n phan phoi trong ky/nam cho VTV(Thuyet minh 28(a»
Thanh toan trong ky cho VTV (Thuyet minh 28(a»
So dU' cuoi ky (Thuyet minh 28(b»
63.463.780.000 51.823.780.000
18.320.000.000(10.000.000.000)
71.783.780.000
36.640.000.000(25.000.000.000)
63.463.780.000 "q
rI
34
I
CONG TV CO PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC £JAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VieT NAM)
M&u s6 B 09 - DNTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tlf NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
20 DOANH THU
TLP1/1/2018 TLP11112017dtin 30/6/2018 dtin 31112/2017
VND VND
DoanhthuDoanh thu ban hang 9.476.201.795 19.799.639.430Doanh thu cung cap dich vu 1.180.095.602.318 2.419.677.489.384Doanh thu dU'qcchia tCrcac don vi hoptac kinh doanh 81.475.826.572 168.424.887.557
Doanh thu chia cho cac don vi hop tackinh doanh (161.254.170.362) (314.542.182.874)
1.109.793.460.323 2.293.359.833.497
Cac khoan giam trLP (4.302.924) (35.657.587)
Do~nh thu thuan v~ ban hang va cungcap dich vu 1.109.789.157.399 2.293.324.175.910
21 GIAVON
TLP1/1/2018 TLP1/1/2017dtin 3016/2018 dtin 31/12/2017 ~
VND VND ,"",
Gia v6n hang h6a da banI
8.791.750.783 20.186.312.473 ; 1
Gia v6n dich vu da cung cap 777.649.693.662 1.626.515.098.477 /,
Chi ph! dU'qc chia tCrcac don vi hop tac,J
kinh doanh 66.292.375.551 135.373.993.602Chi phl chia cho cac don vi hop tac kinh doanh (31.463.634.537) (64.266.861.307)
821.270.185.459 1.717.808.543.245
22 DOANHTHUHO~TDONGT~CH~H
TLP1/1/2018 TLP1/1/2017dtin 3016/2018 dtin 31/12/2017
VND VND
ce tuc dU'qcchia tCrcac cong ty con,cong ty lien k~t (Thuy~t minh 28(a)) 26.427.106.648 20.182.959.982
Lai ti~n gui 71.516.646 814.742.701Lai chenh I$ch ty gia h6i doai 9.166.955 58.601.852
26.507.790.249 21.056.304.535
35
- -- -----------
CONG TV co PHAN TONG CQNG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CQNG TV TNHH MTV TONG CQNG TV TRUVEN HiNH cAp VieT NAM)
Mau 56 B 09 - DNTHUVET MINH BAo cAo TAl CHiNH RIENGCHO GIAI DO~N TtY NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
23 CHI PHi TAl CHiNH
TLi'1/1/2018 TLi'1/1/2017d~n3016/2018 d~n31/12/2017
VND VND~
Chi phi lai vay 36.699.343.289 60.715.769.159 II-
La chenh lEj!chty gia 670.485 160.545.841Khac 261.873.184 115.425.221 r
36.961.886.958 60.991.740.221 11
I.
CHI PHi BAN HANG:1
24 ~
ro 1/1/2018 ro 1/1/2017d~n3016/2018 d~n31/12/2017
VND VND
Chi phi quanq cao 74.653.731.603 129.317.204.827Chi phi nhan vien 14.721.095.092 34.727.816.237Chi phi dich VI,! mua ngoai 12.161.663.227 25.354.702.807Chi phi chia cho cac don V! hop tac kinh doanh (1.485.916.223) (3.486.540.122)Khac 3.031.879.467 6.468.931.461
103.082.453.166 192.382.115.210
25 CHI PHi QUAN LY DOANH NGHlep~ro 1/1/2018 ro 11112017
d~n30/6/2018 d~n31/12/2017VND VND
Chi phi nhan vien 36.870.507.978 80.914.099.196Chi phi khflu hao TSC£) 22.955.984.066 58.807.046.937t.oi th~ thU'O'ngm1;li(Thuy~t minh 7(b)) 15.888.672.150 30.797.690.844Chi phi dich VI,! mua ngoai 35.377.217.158 68.519.950.318£)6 dung thi~t b] van phonq 8.730.485.850 17.097.235.629Chi phi cong tac, h¢i thao va dao tao 4.190.972.533 10.231.668.149Trich I~p chi phi dl,l' phonq no phai thu kh6 doi 10.425.979.865 573.841.146Chi phi chia cho cac don V! hop tac kinh doanh (10.450.492.749) (20.981.512.384)Khac 9.892.638.752 23.798.080.378
133.881.965.603 269.758.100.213
36
------ -- _-IIIIa~
-aI!I~
I-~
IIIaII
CONG TY co PHAN TONG CDNG TY TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TY TNHH MTV TONG CDNG TY TRUVEN HiNH cAp VieT NAM)
Mau 56 B 09 - ONTHUVET MINH BAo cAo TAl CHINH Rn~NGCHO GIAI DO~N ny NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
26 THUE THU NH~P OOANH NGHlep HleN HANH
Chi phi thus thu nhap doanh nghi$p (TNON) cua TOng Cong ty trong ky/nam cU'qc trinhbay nhu sau:
Loi nhuan ks toan tnroc thus
TLP1/1/2018 TLP1/1/2017d~n3016/2018 d~n31/12/2017
:~
VNO VNO -
40.980.699.449 73.248.069.479
8.196.139.890 14.649.613.895
(5.217.214.721) (4.036.591.996)107.162.189 67.348.588
3.086.087.358 10.680.370.487
Thus tfnh & thus suat 20%f)ieu chrnh chi phi thus cac khoan:Thu nhap kh6ng chiu thusChi phi kh6ng cU'qc khau tnr
Chi phi thus thu nhap doanh nqhiep (*)
Chi phi thua TNON ghi nhan trong bao cao kat quakinh doanh:
Thus TNON - hien hanhTrong d6 bao g6m:- Thu~ TNDN - hi~n nenn phat sinh teiT8ng Cong ty
- Thu~ TNDN - hi~n hent: chia til' cec dan vihQ'ptee kinh doanh
Thus TNON - hoan lai163.152.475(61.204.710)
3.086.087.358 10.741.575.197
3.086.087.358 10.578.422.722
3.086.087.358 10.680.370.487
(*) Chi phi thus thu nhap doanh nghi$p cho narn tai chinh duoc uoc tinh dua vao thu nhapchiu thus va co th~ co nhfrng dieu chlnh tuy thuoc vao 51,1' ki~m tra cua co' quan thus. ~
37
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI~T NAM)
Mau 56 8 09 - ONTHUVET MINH BAo cAo TAl CHiNH R"~NGCHO GIAI DO~N ny NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
27 CHI PHi SAN XUAT KINH OOANH THEO VEU TO
Chi phi nguyen v$t li$u, hang h6aChi phi khau hao TSC8Chi phi nhan vienChi phi ban qUYE~m,truyen dan va san xuat
chuonq trlnhChi phi quang caoChi phi thue (c¢t di$n, dU'D'ngtruyen, van
phonq, ... )Loi thE§thU'O'ngrnai (ThuyE§tminh 7(b))Trich I$p chi phi dl,l' phong no phai thu kh6 doiChi phi dich vu mua nqoaiChi phi phan chia cua hop dong BCCChi phi khac
ro 1/1/2018d~n3016/2018
VNO
72.966.796.205126.701.211.232123.755.973.002
324.427.572.82478.691.016.168
189.631.255.85715.888.672.15010.425.979.86563.363.982.35122.892.332.04229.489.812.532
ro 1/1/2017d~n31112/2017
VNO
169.303.509.912263.000.526.092273.475.600.927 1
28 THUVET MINH VE esc BEN LIEN QUAN
755.512.233.020129.809.752.819
319.103.186.18430.797.690.844
573.841.146126.275.066.78746.639.079.78965.458.271.148
1.058.234.604.228 2.179.948.758.668
.'TONeKUYE
VIE.~
~
T6ng Cong ty dU'qc kiE§msoat bai 8ai Truyen hlnh Vi$t Nam ("VTV"), don vi sa hCru98,55%c6 phan cua T6ng Cong ty.
Cac ben lien quan c6 giao djch voi T6ng Cong ty trong ky nhir sau:
Cong ty
8ai Truyen hlnh Vi$t Nam ("VTV")Van phonq 8ai - VTVBan bien tap truyen hlnh cap - VTVTrung tam quanq cao va dich vu truyen hlnh - VTVCong ty TNHH Truyen hlnh 56 v$ tinh Vi$t Nam ("VSTV")Cong ty TNHH Truyen hlnh cap Saigontourist ("SCTV)"Cong ty CP Cong ngh$ Vi$t ThanhCong ty CP Truyen hlnh tU'O'ngtac Vi$t NamCong ty CP Phat triE§nthE§thao VTVcabCong ty CP VTVcab Nam 8inhCong ty TNHH Mua sam t<;linha VTV-HYUNDAICong ty CP Truyen thong, Quang cao da phU'O'ngti$nCong ty CP Truyem thong ON+
38
Quan h~
Cong ty merroc thuoc VTVTrl,l'c thuoc VTVTrl,l'c thuoc VTV
Cong ty con cLla VTVCong ty lien doanh cLla VTV
Cong ty conCong ty conCong ty con
Cong ty lien kE§tCong ty lien kE§tCong ty lien kE§tCong ty lien kE§t
lkttt
CONG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp viar NAM)
Mau 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TLr NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
28 THUVET MINH VE cAc BEN LIEN QUAN (TIEP THEO)
(a) Giao djch v60i cac ben lien quan
Trong ky/nam, cac giao dich chu y~u sau day duQ'Cthuc hien vcYicac ben lien quan:
lDoanh thu cung cap dich v~Cong ty TNHH Truyen hlnh cap SaigontouristCong ty TNHH Mua sam t~i nha VTV-HVUNDAICong ty TNHH Truyen hlnh s6 v$ tinh Vi$t NamCong ty CP VTVcab Nam 8jnhCong ty CP Conq ngh$ Viet ThanhCong ty CP Truyen hlnh tuong tac Vi$t NamBan bien t~p truyen hlnh cap - VTV
ttllL
Mua hang hoa va dich v~Cong ty CP Cong ngh$ Vi$t ThanhCong ty CP Truyen hlnh tuO'ng tac Vi$t NamCong ty TNHH Truyen hlnh cap SaigontouristCong ty TNHH Truyen hlnh s6 v$ tinh Vi$t NamBan bien tap truyen hlnh cap - VTVTrung tam quanq cao va dich vu truyen hlnh - VTVVan ph6ng 8ai - 8ai Truyen hlnh Vi$t NamCong ty CP VTVcab Nam 8jnhCong ty TNHH Mua sam t~i nha VTV-HVUNDAIt
LltlLlt
Phan chia h9'P dong h9'P tac kinh doanhCong ty CP Cong ngh$ Vi$t Thanh - Doanh thuchia di
Cong ty CP Cong ngh$ Vi$t Thanh - Chi phi chia diCong ty CP Cong ngh$ Vi$t Thanh - Chi phi nh~n ve
Co tCPcdlJ'9'Cchia (Thuyet minh 22)Cong ty CP Cong ngh$ Vi$t ThanhCong ty CP VTVcab Nam 8jnhCong ty CP Truyen thong, Quang cao da phuO'ng ti$n
Phan phai I¢ nhu~n (Thuyet minh 19)Phai tra 8ai Truyen hlnh Vi$t NamThl,t'c tra trong ky/nam
:::ro 111/2018 ro 1/1/2017 J
d~n3016/2018 d~n31/12/2017,
fVNO VNO i\I
24.848.576.173 37.608.063.990!j
7.681.960.226 14.523.011.360 :,9.244.090.230 21.203.362.504
,.~
5.505.819.216 9.686.033.247 ~
312.758.184 585.473.8532.624.781.615 9.354.362.556
129.648.207 164.805.767
40.975.506.552 75.369.850.93846.084.718.958 54.352.765.17124.848.576.172 37.564.257.7799.166.391.818 39.707.525.000
15.124.827.694 65.287.958.4117.775.909.090 2.596.672.7285.673.452.830 7.109.527.600432.785.444 523.954.812
47.154.544
(10.965.512.816) (18.657.630.349)14.451.453 99.226.071
(587.699.523) (3.427.567.621)
25.495.155.000 18.030.512.171931.951.648 982.447.811
1.170.000.000
26.427.106.648 20.182.959.982
18.320.000.000 36.640.000.000(10.000.000.000) (25.000.000.000)
Gop van vao conq ty ~on (Thuyet minh 10(a))Cong ty CP Phat trien the thao VTVcab 1.002.000.000
Cac khoan chi cho cac nhan s~ quan 19 chli chatLuO'ng va cac quy~n lQ'ig¢p khac 1.286.999.982
39
2.018.157.142
CONG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'aC DAv LA CONG TY TNHH MTV TONG CONG TY TRUVEN HiNH cAp VieT NAM)
M&u 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N TO' NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
28 THUVET MINH VE cAc BEN LIEN QUAN (TIEP THEO)
(b) se dO' cu6i nam vcYicac ben lien quan
Phai thu khach himg (Thuyet minh 4)Cong ty CP VTVcab Nam DinhCong ty CP Truyen hinh tU'O'ngtac Vi$t NamCong ty TNHH Truyen hinh cap SaigontouristBan bien tap truyen hinh cap - VTVCong ty TNHH Mua sam tal nha VTV-HVUNDAI
Phai thu ngan h€lnkhac (Thuyet minh 5(a))Cong ty CP Conq ngh$ Vi$t ThanhCong ty CP Truyen hinh tU'O'ngtac Vi$t NamCong ty CP VTVcab Nam 8!nh
Phai tra ngU'",i ban ngan h€ln (Thuyet minh 11)Ban bien tap truyen hinh cap - VTVCong ty TNHH Truyen hinh s6 v$ tinh Vi$t NamCong ty CP Truyen hinh tU'O'ngtac Vi$t NamVan ph6ng 8ai - 8ai Truyen hinh Viet NamTrung tam quanq cao va dich VI,J truyen hinh - VTV
30/6/2018VNO
4.951.820.5722.976.186.464
142.613.028538.636.364
8.609.256.428
26.079.092.2653.722.500.0001.414.399.459
31.215.991.724
13.518.467.02811.696.398.4988.920.969.5685.564.005.3531.650.000.000
1/1/2018VNO
2.437.678.7283.126.870.120
2.199.954181.286.344
5.748.035.146
10.022.394.5123.722.500.000982.447.811
14.727.342.323 NC
36.956.098.5299.279.700.000
11.810.037.1824.130.097.398500.000.000
41.349.840.447 62.675.933.109
NgU'",i mua tra tien trU'cYc- ngan h€ln (Thuyet mmh 12(a))Cong ty TNHH Mua sam tai nha VTV-HVUNDAI 13.909.374.996Cong ty TNHH Truyen hinh cap Saigontourist 8.495.168.998Cong ty CP VTVcab Nam 8!nhCong ty CP Truyen hinh tuonq tac Vi$t Nam 19.354.764
tLtt
22.423.898.758
NgU''''; mua tra tien tnroc - dai h€ln (Thuyet m;nh 12(b))Cong ty TNHH Mua sam t<;1inha VTV-HVUNDAI 85.142.234.862
Chi phi pha; tra ngan h€lnCong ty CP Truyen hinh tU'O'ngtac Vi$t Nam
40
t
769.662.343
13.909.374.9963.030.303.036156.156.037
17.095.834.069
92.096.922.360
202.656.660
------- - - -- - - - -----------------------L
CONG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'CYCDAv LA CONG TY TNHH MTV TONG CaNG TY TRUVEN HiNH cAp VII~TNAM)
Mau 56 B 09 - ONTHUVET MINHBAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Tty NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
28 THUVET MINHVE cAc BEN LIEN QUAN (TIEP THEO)
(b) S6 duocu6i narn v&i cac ben lien quan (ti~p theo)
30/6/2018VNO
1/112018VNO
Cec khoan phai tra ngan h~n khae (Thuyet minh 15(a))8ai Truyen hlnh Vi$t Nam - phan ph6i lQ'inhuan(Thuy~t minh 19)
Cong ty CP Cong ngh$ Vi$t ThanhCong ty CP Truyen hlnh TU'O'ngtac Vi$t NamCong ty CP VTVcab NamDinh
71.783.780.00016.887.860.8892.211.418.650
430.800
63.463.780.0008.019.543.7522.224.282.140
305.550
90.883.490.339 73.707.911.442
29 so LI~U SO sANH
Bao cao tal chinh riemgSho giai doan tu nQay ~/1/2018 d~n ng~y 30/6/20~8 (ngay T6ngCong ty chinh thuc chuyen thanh cong ty co phan) duoc I$p nharn cung cap thong tin taichinh phuc vu cho rnuc dich ban giao tu doanh nghi$p nha nuoc sang c6ng ty c6 phan saukhi ti~n hanh c6 phan h6a. Do bao cao tai chinh T6ng Cong ty lap cho giai dean tu nqay1/1/2017 d~n ngay 30/6/2017 khong duoc ki~m toan, cho nen s6li$u so sanh trlnh bay trenBao cao k~t qua ho~t d(>ngkinh doanh, Sao cao lU'uchuy~n ti~n t$ va cac thuy~t minhtU'O'ngung dU'Q'cT6ng Cong ty lila ch9n va trlnh bay theo s6li$u bao cao tai chinh da dU'Q'cki~m toan cho nam tai chinh k~t thuc ngay 31/12/2017.
30 XLr LY TAl CHiNH KHI cO PHAN HOA
Bao cao tai chinh rieng cho giai do~n tu 1/1/2018 d~n 3016/2018 da bao gem cac xu Iy taichinh a thai di~m doanh nghi$p chinh thuc chuy~n thanh cong ty c6 phan quy d!nh t~i Ngh!d!nh 56 126/2017/N8-CP ngay 16/11/2017 cua Chinh phu v~ chuy~n doanh nghi$p nhanU'Q>cva cong ty trach nhi$m hCruh~n m(>tthanh vien do doanh nghi$p nha nU'Q>cdau tU'100% v6n di~u 1$thanh cong ty c6 phan, Thong tU' 40/20181TT-BTC va Thong tU' 5641/20181TT-BTC do B(>Tai chinh ban hanh ngay 4 thang 5 nam 2018 hU'angdan Ngh!d!nh56 126/2017/N8-CP. Anh hU'angcua cac xu Iy tai chinh nay dU'Q'ctrlnh bay dU'Q>iday:
,/TC'RU
t,
L
41
lL
CCNG TV co PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'O'CDAv LA CONG TV TNHH MTV TONG CCNG TV TRUVEN HiNH cAp visr NAM)
Mau 56 B 09 - ON
lTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI DO~N Ttl NGAv 1 THANG 1 NAM 2018 DEN NGAv 30 THANG 6 NAM 2018
30 Xlr LY TAl CHiNH KHI co PHAN HOA (TIEP THEO)
lll
(a) Bang can d6i k~ toan
Mas6 Khoan rnuc
100 TAl SAN NGAN H~N
110 n~nva cac khoan tlJ'O'llgdlJ'O'llgti~n111 Tien
ll
130 cac khoan phai thu ng~n han131 Phal thu ngan han cua khach hang132 Tra tnroc cho ngU'aiban ngan han136 Phai thu ngan han khac137 Dl)'phongphaithu nganhankh6doi139 Tal san thi~u cho XLYIy
140 Hang tOn kho141 Hang ton kho149 Dl)' phonq giam gia Mng ton kho
150 Tai san ng~n han khac151 Chi phi tra truo'c ngan han152 Thu~ GTGT dU'<),ckhau tnt153 Thu~ va cac khoan khac phai thu Nha
nU'Q>c
200 TAl SAN DAI H~N
210 cac khoan phai thu dai han216 Phai thu dai han khac
220 Tai san c6 dinh221 Tai san co dinh hfru hlnh222 Nguyen gia223 Gia tli khau hao luy k~
227 Tai san co dinh vOhlnh228 Nguyen gia229 Gia tli khau hao luy k~
240 Tai san dO-dang dai h~n242 Chi phi xay dl)'ng CO' ban da dang
250 Cac khoan diu ttl' tai chinh dai han251 £>autU'vao cOngty con .252 £>autU'vaoGOngty liendoanh,lien ket
260 Tai san dai h~n khac261 Chi phi tra trU'Q>cdai h~n262 Tai san thu~ thu nh~p hoan I~i
270 T6NG TAl SAN
T~i ngay 30/6/2018Tnl'cYc x .....Iy cac x .....Iy
tai chinh tai chinhVND VND
Sau x.....lytai chinh
VND
892.080.749.725 892.080.749.725
74.407.009.286 74.407.009.28674.407.009.286 74.407.009.286
359.464.038.962 359.464.038.962289.225.594.737 289.225.594.737
5.752.832.470 5.752.832.47093.037.674.652 93.037.674.652
(28.552.062.897) (28.552.062.897)
277.242.359.986 277.242.359.986277.685.483.326 277.685.483.326
(443.123.340) (443.123.340)
180.967.341.491 180.967.341.491160.358.541.164 160.358.541.16415.768.581.290 15.768.581.290
4.840.219.037 4.840.219.037
1.657.052.137.276 1.657.052.137.276
39.408.987.269 39.408.987.26939.408.987.269 39.408.987.269
827.236.344.124 827.236.344.124802.178.077.168 802.178.077.168
2.252.643.912.936 2.252.643.912.936(1.450.465.835.768) - (1.450.465.835.768)
25.058.266.956 25.058.266.95683.141.950.456 83.141.950.456
(58.083.683.500) (58.083.683.500)
62.086.369.711 62.086.369.71162.086.369.711 62.086.369.711
303.083.928.788 303.083.928.788162.005.588.788 162.005.588.788141.078.340.000 141.078.340.000
425.236.507.384 425.236.507.384424.659.345.951 424.659.345.951
577.161.433 577.161.433
2.549.132.887.001 2.549.132.887.001
c
it
42
lLLlL
~
l
CONG TV CO PHAN TONG CONG TV TRUVEN HiNH cAp VIET NAM(TRU'OC DAv LA CONG TV TNHH MTV TONG CONG TV TRUVEN HiNH cAp VI$T NAM)
M&u 56 B 09 - ONTHUVET MINH BAo esc TAl CHINH RII~NGCHO GIAI DO~N ny NGAV 1 THANG 1 NAM 2018 DEN NGAV 30 THANG 6 NAM 2018
30 XlJ' LV TAl CHINH KHI CO PHAN HOA (TIEP THEO)
(a) Bangcan d6i k~ toan (ti~p theo)
T~i ngay 30/6/2018Ma TnJ'c1exU>Iy Cae xU>Iy Sau xU>Iys6 Khoan muc tai ehinh tai ehinh (*) tai ehinh
VND VND VNDNGUONVON
300 NO'PHAI TRA 2.069.092.444.732 22.581.682.269 2.091.674.127.001
310 NQ'ng~n han 1.589.022.454.599 22.581.682.269 1.611.604.136.868311 Phal tra ngU'()'iban ng~n han 530.347.192.183 530.347.192.183312 NgU'()'imua tra ti~n tnroc ng~n han 228.049.058.579 228.049.058.579313 Thu~ va cac khoan phai nop
ngan sach Nha nuoc 13.145.410.058 13.145.410.058314 Phai tra ngU'()'ilao dong 37.098.340.123 37.098.340.123315 Chi phi phal tra ng~n han 36.826.966.110 36.826.966.110319 Phai tra ng~n han khac 181.847.084.588 22.581.682.269 204.428.766.857320 Vay ng~n han 543.257.481.519 543.257.481.519322 Quy khen thU'o>ng,phuc 100i 18.450.921.439 18.450.921.439
330 NQ'dai han 480.069.990.133 480.069.990.133331 Phai tra ngU'()'iban dai han 2.701.028.349 2.701.028.349 )332 NgU'()'imua tra ti~n tnroc dai han 91.508.198.072 91.508.198.072337 Phai tra dai han khac 19.137.761.209 19.137.761.209338 Vay dai han 363.998.244.503 363.998.244.503342 Dlf phonq phal tra dai han 2.724.758.000 2.724.758.000
400 VON CHU so HlfU 480.040.442.269 (22.581.682.269) 457.458.760.000 -_410 V6n chu sa hu-u 480.040.442.269 (22.581.682.269) 457.458.760.000411 VOng6p cua chu 50> hCfu 458.000.000.000 (541.240.000) 457.458.760.000418 Quy d§u tU'phat trien 22.040.442.269 (22.040.442.269)
"J421 LO'inhu~nsauthu~chU'aphanphOi·:;1'-;
440 TONG NGUONV6N 2.549.132.887.001 - 2.549.132.887.001 ": ,~
(*) Cae xli Iy tai ehinh khi e6 phan h6a: 113cae but toan xli Iy tai chinh lien quan d~n ehenh I$eh ---cae khoan thu, chi tCre6 phan h6a theo quy dinh; diE§uehinh cae khoan ehenh I$eh phan v6nnha nUcYet<;iiT6~g Con~ ty (theo quy dinh t<;iiNghi dinh 56 126/2017/Nf)-CP ngay 16/11/2017eua Chinh phu ve ehuyen doanh nghi$p nha nUcYeva eong ty traeh nhi$m hCl'uh<;inm(>tthanhvien do doanh nghi$p nha nUcYedau tu 100% v6n diE§u1$thanh eong ty ell phan va Thong tu56 40/2018m-BTC, Thong tu 41/20181TT-BTC do B(>Tai ehinh ban hanh ngay 4/5/2018hUcYngdan Nghi dinh 56 126/2017/Nf)-CP) va v6n diE§u1$neu trong giity Chung nh~n f)angky Doanh nghi$p thay d6i Ian thu 6 ngay 30106/2018 (Thuy~t minh 19).
43
CONG TY co PHAN TONG CONG TY TRUVEN HiNH cAp VIET NAM(TRU'OC flAy LA CONG TY TNHH MTV TONG CONG TY TRUVEN HiNH cAp visr NAM)
Miu 56 B 09 - ONTHUVET MINH BAo cAo TAl CHiNH RII~NGCHO GIAI f)O~N TLI'NGAv 1 THANG 1 NAM 2018 f)EN NGAv 30 THANG 6 NAM 2018
lIll.II
-aI
30 XLI'LY TAl CHiNH KHI co PHAN HOA (TIEP THEO)
(b) Bao cao k~t qua hoat (l9n9 kinh doanh
Mas6
01 Doanh thu ban hang va cung capdich vu
02 cac khoan giam tr!) doanh thu
10 Doanh thu thuan v~ ban hang vacung cap djch vI,I
11 Gia v6n hang ban
20 LQ'i nhu,,,! gQPv~ ban hang vacung cap djch vI,I
21 Doanh thu hoat dong tai ehinh22 Chi phi tai ehinh23 - Trong (16:Chi phi fai vay25 Chi phi ban hang26 Chi phi quan Iy doanh nghi~p
30 LQ'i nhuan thuan tll' hoat dQngkinh doanhI
III
31 Thu nhap khac32 Chi phi khac40 LO khac - s6 thuan
50 TOng lQ'inhu~n k~ toan trU'Otcthu~
51 Chi phi thu~ TNDN hi(!n nann52 Thu nh,p thu~ TNDN hoan I~i
60 LQ'i nhuan sau thu~ TNDN
II
31 PHE OUVeT BAo cAo TAl CHiNH
nqay 31 thang 8 narn 2018.
~
III
Cho giai do~n tll' 1/1/2018 d~n 3016/2018TrU'OtcXli' Iy cac Xli' Iy Sau Xli' Iy
tai chinh tai chinh tai chinhVND VND VND ,
1.109.793.460.323 1.109.793.460.323 !(4.302.924) (4.302.924)
1.109.789.157.399 1.109.789.157.399
(821.270.185.459) (821.270.185.459)
288.518.971.940 288.518.971.940
26.507.790.249(36.961.886.958)(36.699.343.289)
(103.082.453.166)(133.881.965.603)
26.507.790.249(36.961.886.958)(36.699.343.289)
(103.082.453.166)(133.881.965.603)
41.100.456.462 41.100.456.462
4.715.095(124.472.108)(119.757.013)
4.715.095(124.472.108)(119.757.013)
40.980.699.449 40.980.699.449
(3.086.087.358) (3.086.087.358)
37.894.612.091 37.894.612.091
Nguyen Hoang GiangNgU'cYiI$p
Tdm Nqoc HuyenK~ toan tmang
Hoang NgQc HuanChu tich HQi d6ng Ouan tri
44