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cONG TY c0 PHAN TAP DoAN YEAHI(T6n tru6c ttiy li C6nil ty C6 phin Tf p doin Dqi SO T16)
BAO CAO TAI GH|NH HEP NHATcHo NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2017
,lilciislii!i.o,.\
c6ruo rv cO pHAu rAP DoAN YEAHI(TGn tru6c tliy lir C6ng ty C6 phin Tfp tloin Dqi SO T16)
eAO CAO TAI CH|NH HOP NHATCHO NAM TAI GHiNH KET THUC NGAY 3I THANG 12 NAM 2017
N9r DUNG
Th6ng tin v€ doanh nghiep
86o c6o cira Chi tich Hqi d6ng Qudn tri
86o c6o ki6m to6n dqc lip
Bdng cAn o6i re to5n hsp nnSt (M5u s6 e ot - DN/HN)
86o c6o k6t qud hoat dOng kinh doanh hqp nhAt (MAu s6 B 02 - DN/HN)
B5o c6o luu chuy6n ti6n te hqp nhSt (MAu sO B 03 - DN/HN)
Thuy6t minh b6o c6o tdi chinh hqp nhat (M5u s6 B 09 - DN/HN)
TRANG
1
2
3
5
8
I10
cONG TY c0 PHAN TAP DoAN YEAHI(T6n tru0c tt6y lir C6ng ty C6 phAn Tip doin Dqi SO T16)
THONG TlN VE DOANH NGHIEP
GiSy ch0ng nhfncling kf doanh nghigp SO 0304592171 do S& K6 hoach vd DAu tu Thdnh pn5 nO Cni
Minh c5p En d6u ngdy 12 th6ng I ngn'l 2006 vd GiSy Chungnhin Ddng kf Doanh nghiep thay d6i lAn thu 20 ngiy 20 th6ng2 n1m2018.
Hgi rtiing Quin tr! ("HDQT") Ong Nguy6n A!! Nhuqng TOng Chi tich HDQTOng Ddo Phric Tri Thinh vi6nOng Hodng DOc Trung Thinh vi6nOng Don Di Lam Thdnh vi6n
Ban T6ng Gi6m d6c Ong Dio Ph6c Tri T6ng Gi6m d6cOng VO Th6i Phong Ph6 T6ng Gi5m d6c
Tdi chinh
NguoidSidignIn"o ptrap trat Qng Nguy$n AU Nhuqng T6ng Chrl tich.HDQT
Ong Ddo Ph0c Tri TOng Gi6m d6c
Trr.r s& chinh Ting 1, Tda nhd t\{Plaza, 39 LC DuAn, Phuong BOn Ngh6,Qu0n 1, Thinh ph6 H6 Chi Minh, Viet Nam.
Ki6m toin vi6n COng ty TNHH PwC (Viet Nam)
cONG TY c0 PHAN TAP DoAN YEAHI(T6n truoc diy li Cong ty CO phin Tip doin Dqi SO T16)
TRAcH NHTEM cuA cHU rlcH HgrDONG euAN TR!DOrvo! BAo cAo rA! cHiNHHEP NHAT
Chrl tich HOi d6ng QuAn tri ("HDQT) cOa C6ng ty C6 phAn Tfp dodn YEAH1 ("C6ng ty") chiutr6ch nhiQm lap bdo c6o tdi chinh hqp nhAt cria COng ty vd c6c c6ng ty con (ggi chung ld "TQp
doin") the hien trung_thr.rc vd hqp lf tinh hinh tdi chinh hqp nhAt cOa TQp dodn tai ngdy 31 th6ng12 ndm 2017, kCt qua hoat dQng kinh doanh hqp nhAt vd luu chuy6n ti6n te hqp nhat crla nim tdichinh fet tnUc vdo ngdy n6u tr6n. Trong viec lflp b5o c6o tii chinh hqp nh6t ndy, Cht) tich HDQT
x ' ,.ouqc yeu cau pnal:
. chqn lua c6c chinh sdch kO to6n phu hqp vi 6p dung mqt c5ch nh6t quSn;
. thLrc hign c5c x6t do6n vd u0c tinh mOt c6ch hqp lf vi thin trqng; vd
. lap b6o c5o tdi chinh hqp nhat tr6n co sd don vi hoat dOng li6n tuc tru khi gid dinh don vi
hoat dOng li6n tuc ld kh6ng phil hqP.
Chrl tich HDQT cria C6ng ty chiu tr6ch nhiQm bio d6m ring c6c s6 s6ch fe to6n d0ng d5n diduqc thiet lap vd duy tri Oe tne hiOn tinh hinh tii chinh cOa T.Op dodn voi d0 chinh x6c hqp lli tai
,qi tnoi diCm va Oe lam co s& l?p b6o c6o tdi chinh hqp nhit tuAn thO theo ch€ d0 kC to6n duqctrinh bay d Thuyetminh sO 2 .cia b6o c6o tii chinh hqp nh6t. Chr] tich HDQT ct]a C6ng ty cung
chiu tr6ch nhiQm d6r vor vrec Dao ve cac tdi sdn cria Tfp dodn vd thuc hien c6c bien ph6p hqp lfdO ngin ngua vd ph6t hien c6c gian l?n vd c6c sai sot khdc.
PHE cHUAN BAo cAo rAl cHiNH HqP NHAr
Theo dAy, t6i ph6 chuAn b6o cio t?ri chinh hqp nh6t Clinh kem tu trang 5 d6n trang 58. 86o c6o
tdi chinh hqp nhAt ndy phin 6nh trung thuc vd hqp l! tinh hinh tdi chinh cia Tip doin tqi ngdy
31 th6ng 12' ndm 2017 ,'cCrng nhu t<Ct qui hoat dqng kinh doanh vi tinh hinh luu chuy6n ti6n te
cho ndm tii chinh fet tn0c vdo ngdy n6u tr6n phu hqp voi c6c ChuAn mUc K€ to5n ViQt Nam,
Che d9 KE toin Doanh nghiep Viet-Nam vd c5c quy dinh ph6p lyi co li6n quan diln viec l6p vd
trlnh bdy b5o c6o tdi chinh hqp nhAt.
r ong
Minh, nudc CHXHCN Viet NamNgdy9th6ng 4ndm2018
-ILpwc
slo cAo xrEtu roAru ogc lAp cul cAc c0 o6ruc cUncOr,rc rv c0 pnAu rAp oolru YEAHI(TGn tru6c ctiy lir C6ni ty C6 phAn Tip doin Dqi SO T16)
Ch0ng t0i da ki6m to6n b6o c6o tii chinh hqp nhat kdm theo crla COng ty C6 phAn TQp doinYEAH1 ("COng ty") vd c6c c6ng ty con (sau diy ggi chung ld "Tfp dodn") duqc lQp ngiy 31
th6ng 12 ndm2017, vd duqc Ch0 tlch HQi d6ng Qudn tri ph6 duyQt ngdy 9 th6ng 4 ndm 2018.g6o L6o tdi chinh hqp nhSt ndy bao g6m: bdng cin d6i re.to6n hqp nhAt tai ngdy 31 th6ng 12
nim 201 7 , bAo cao (et qui hoat OOnb rcnn doinh hqp nhAt vd b6o c6o luu chuyOn ti6n te hqpnh[t cho nim tdi chinh ketfi0c cirng ngdy ndu tr6n, vd thuyOt minh b6o c6o tii chinh hqp nhAt
bao g6m c6c chinh s6ch kO to6n chrl y6u tu trang 5 d6n trang 58.
Trich nhiQm c0a Chri tich Hqitl6ng Quin tr!
Chrl tich HOi d6ng Qudn tr! crla Cong ty chiu tr6ch nhiem vO viQ_c lflp vd trinh biy trung thqrc vd
hqp tV b6o c6o td-i chinh hqp nh6t c0a Tap dodn theo cdc Chu5n mLrc KC to6n Viet Nam, ChE
d9 K6 toin Doanh nghigp ViCt ttam vd cAc quy dinh phap l! co li6n quan dOn vi€c lip vd trlnhbay b6o c5o tAi chinh hqp nhAt vd chiu tr6ch nhiQm vC ki6m so6t nOi b0 md Ch0 tich Hqi dOng
Quin tri x6c dinh ld cAn thi6t 0e dim bdo cho viec l?p vd trlnh bdy b6o c6o tdi chinh hqp nhitkhong c6 sai sot trgng y6u do gian lfn hoic nhim l5n.
Trich nhiQm cia Ki6m toSn vi6n
Tr5ch nhiOm cfia ch0ng t6i li dua ra f ki6n vC bao c5o tdi chinh-hqp nnAt ndy dUa tr6n k6t qud
cuQc kiOm todn. Ch0ng tOi Oa ti6n hdnh ki6m todn theo c6c ChuAn mr,rc Ki6m to6n ViQt Nam.
C6c chuin mr-rc ndy y6u ciu ch0ng toi tu6n th0 chuAn mLrc vd c6c quy dinh v6 dao drlc ngh6nghiQp, lip ke noain'va thrrc hien LuOc ki6m to6n dC dat duqc sw ddm bdo hqp lf v0 viec lieu
bio c5o tii chinh hqp nhAt cria TQp dodn co cdn sai sot trqng yQu hay khfing.
COng viQc ki6m to6n bao g6m thqrc hiQn c6c thrl tUc nhim thu thQp c6c bing,chr?ng ki6m to5n
ve cIc s6 tieu vd thuy6t minh tr€n b6o c6o tdi chinh hqp nh5t. C6c thtj tuc ki6m to6n Cluqc hJa
chqn dqra tr$n x6t do6n c0a ki6m to6n vi6n, bao g6m d6nh gii rOi ro c6 sai sot trqng y6u trong
b6o c6o tdi chinh hqp nh6t do gian lfln hoic nh5m l5n. Khi thUc hien ddnh gi5 c6c riri ro ndy,
ki6m to5n virSn d5 xem xet ki€m so6t nQi bO crla Tip dodn li6n quan d6n viOc l?p vi trinh bdy
b6o c6o tdi chinh hEp nhAt trung thr.rc vi hqp lf nhim thiet ke c5c thO tUc ki6m to6n phr) hqpv6i tinh hlnh thr,rc t6,'tuy nhi6n [nOng nhim mUc dich dua ra f k16n vC hi€u qud cia ki6m so6t
ngi b9 crla TQp doin. COng viQc ki6m to6n cCrng bao g6m viQc d5nhgi6 tinh thich hEp crla c6c
chinh s6ch k6 to6n duoc ip dUng vd tinh hqp ly c0a c5c uoc tinh kO to6n c0a Chrl tich Hoi
ct6ng Qu6n tri c0ng nhu d5nh giiviec trinh bdy t6ng thC b6o c6o tdi chinh hqp nhAt.
Chfng t6i tin tu&ng ring cdc bdng chung ki6m toSn md chrlng t6i da thu thip duqc ld dAy dti
vi thich hqp ldm ccr sd cho yi ki6n ki6m to6n ctla ch0ng t6i.
5
-EPwc
Y rdn cia Ki6m to6n vi6n
Theo f ki€n c0a ch0ng t6i, b6o c5o tdi chinh hqp nh6t phdn 5nh trung thqrc v?r hEp lf , tr6n c6ckhia canh trgng y6u tinh hinh tdi chlnh cOa Tip doin tai ngdy 31 th6ng 12 ndm 2017 , cUng nhuk6t qu6 hoat dOng kinh doanh vd tinh hinh luu chuy6n ti6n t0 cria Tf p dodn trong nim tdi chinhk6t th0c vdo ngdy n6u tr6n phi hqp v0i c6c Chu5n muc K6 todn ViOt Nam, Ch€ d0 K€ to6nDoanh nghiQp Viet Nam vi c5c quy dinh ph6p l! co li6n quan d5n viec lip vi trinh bdy b6o c5otii chinh hqp nhit.
Thay mit vi cl6i di$n cho C6ng ty TNHH PwG (Vigt Nam)
M r
Cao Thi Nggc LoanS6 CiAy CN DKHN ki6m to6n:3030-201 7-006-1
SO CiSy CN DKHN kiOm to6n:0048-2018-006-1Chf^r ky duqc riy quyAn
S6 nieu b5o c6o ki6m to6n: HCM7201TP. H0 Chi Minh, ngdy 9 th6ng 4 nim 2018
Nhu di n6u trong Thuyet minh 2.1 cria b6o c6o tii chinh hqp nh6t, b6o c6o tdi.chinh hqpnh6t kem theo kliOng nham muc dich -phan 6nh tinh hinh tdi chinh hqp nh.At, k6t qud hoqtdQng kinh doanh hqp nhAt vd luu chuyi5n ti€n te ho. p nhAt theo c6c nguy6n tic vd th6ng le k€
toan Oa duqc thua nh?n & c6c nu0c vi c6c th6 ch6 kh6c ngodi nuoc CHXHCN ViOt Nam, vd
hon npa, cung khong ddnh cho nh0ng nguoi srl dung ndo kh6ng bi6t c6c nguyEn t5c, c6c th0tuc vi c5c thong tQ kO to6n Vi€t Nam.
ffio'l OONG TY \c6rue rv
Pv/c 0t[T
cONG TY c0 PHAN TAP DoAN YEAHI(T6n tru0c ttiy lir C6ng ty CO phin Tfp ttoin Dqi SO T16)
BANG cAtt s6t KE roAN HEP NHAr
100
110
111
112
120
123
130 C6c khoin Phii thu ngin hqn
131 Ph6i thu ngSn hqn cOa kh6ch hdng
132 Tri trudc cho nguoi bfrn ngSn hqn
136 Phii thu ngin hqn khAc
137 Dqr phong phdi thu ngin hqn kh6 doi
140 Hing tdn kho
141 Hing tdn kho
14g Dqr phong giAm giEr hdng t6n kho
150 Tii sin ngin hqn kh6c
151 Chi phitri trudc ngin hqn
152 Thue GTGT duqc khiu tru
153 ThuO vi c6c khoin khic ph6i thu Nhi nudc
155 Tii sin ngSn hqn kh5c
2017
VND
435.565.961.714
41.931.020.478
25.631.O20.478
16.300.000.000
35.575.296.036
35.575.296.036
248.879.625.134
154.665.886.234
32.690.645.652
61.699.493.248
(176.400.000)
74.423.047.793
74.900.593.248
(477.545.455)
34.756.972.273
3.430.490.513
29.866.508.519
433.313.641
1.026.659.600
Miu sii B 01 - DN/HN
Tqi ngiy 31 th6ng 12 nim
MA
so
iJ
I(ii((
)(
\TAI SAN
TAI SAN NGAN HAN
Tidn vi cic khoin tuong duong tidn-.
Illen
C6c khoin tucrng tluong ti6n
Gic khoin tliu tutii chinh ngin hqn
DAu tu n6m giu d6n ngirY d6o han
Thuy6t
minh
5(a)
6
7
8(a)
10(a)
2016
VND
282.410.029.174
12.709.269.717
12.709.269.717
26.393.641.314
26.393.641.314
175.805.160.007
116.883.639.712
16.735.994.416
42.211.925.879
(26.400.000)
48.146.419.284
48.623.964.739
(477.545.455\
19.355.538.852
4.302.718.088
14.815.502.796
232.317.968
5.000.000
I
)
Cic thuygt minh tu trang 10 cl6n trang 58li mOt phAn ciu thinh b5o c6o tii chinh hEp nhSt ndry.
cONG TY cO PHAN TAP DoAN YEAHI(T6n tru6c tl6y lir C6ng ty CO phin T3p doin Oqi SO T16)
BANG CAII g6I xE roAu HoP NHAT(tiiip theo)
M5u sii B 01 - DN/HN
Tai ngiy 31 thing 12ndmMA
SO TAISAN (tirip theo)Thuytitminh
11
8(b)
12(a)
12(b)
12(c)
5(b)
5(c)
5(b)
10(b)
20
13
2017
VND
69.699.759.498
35.864.555.647
33.835.203.851
13.024.833.329
4.450.190.050
14.428.575.865
(9.978 385.815)
1.925.290.576
2.833.229.210
(907.938 634)
6.649.352.703
7.070.435.154
(421.082.451)
115.475.000
115.475.000
7.866.659.742
400.000.000
7.615.990.730
(14e.330.988)
131.032.656.411
20.385.650.623
806.924.582
450.000.000
109.390.081.206
2016
VND
19.055.983.694
19.055.983.694
13.842.367.315
4.787.794.357
13.269.218.546
(8.481 .424.189)
2.339.909.488
2.833.229.210
(493.31e.722)
6.714.663.470
7.066.249.154
(351.585.684)
2.362.499.998
2.362.499.998
250.669.012
400.000.000
(149.330.988)
36.600.972.991
36.436.526.142
164.446.849
2OO TAISAN DAI HAN
210
215
216
220
221
222
223
224
225
226
227
228
229
240
242
C6c khoin phii thu dii hqn
Ph6i thu vO cho vay dii hqn
Phdi thu dii han kh6c
Tiisin ci5 Olntr
Tii sdn c6 0inn hou hinh
Nguy6n gi6
Gi6 tri kh6u hao lcry kC
Tii sAn cO einn thu6 tii chinh
Nguy6n gi6
Gi6 tri khiu hao l0y ke
Tdi sdn cO einn v6 hlnh
Nguy6n gi6
Gi6 tri hao mon lOy ke
Tii sin d& dang dii hqn
Chi phi x6y dqrng co bin d0 dang
221.739.383.980 72.112.493.010
I
I
250 Diu tu tii chinh dii hqn
252 DAu tu vio c6ng ty li6n ket
253 Diu tu gopv6n vio don vi kh6c
254 Dy phong diu tu tdi chinh dii han
260 Tii sin dii hqn khic261 Chi phitrd truoc ddi han
262 Tdi sin thu6 thu nhQp hoin lai
268 Tdi s6n dii han kh5c
269 Lqi the thuong mqi
270 TONGTAISAN 6s7.305.345.694 3s4.522.522.184
Cic thuv6t minh tu trano 10 d6n trano 58li m6t ohAn c6u thdnh bio c6o tii chinh hop nh6t ndv.
6ruC rY CO PHAT.I TAP DOAN YEAH1(TGn tru6c d6y ti c6ng ty C6 prrin iap doin Dqi SO T16)
BANG cArrr o6r xE roAru(ti6p theo)
,rJ
,,11)r
\/b\
MAso
300
HEP NHAT
MAu sii B ol - DN/HN
2017 zolsVND VND
324.514.900.460 24.882.690.807
294.455.248.460 220.801.728.381126.325.444.089 69.949.547.074
6.575.814.s03 2.509.662.344
25.703.801.902 14.456.904.5732.921.177.799 36.156.8759.485.294.990 20.559.877.595
55.974.050.174 31.963.347.35767.469.665.003 80.943.866.786
382.365.777
30.059.652.000 24.080.962.42659.652.000 59.652.000
30.000.000.000 24.021.310.426
332.790.U5.234 109.639.831.377
332.790.45.234 109.639.831.377238.000.000.000 1oo.o0o.ooo.ooo238.000.000.000 loo.ooo.ooo.ooo
24.1 15.560.000 1 15.560.000304.613.369
42111.388.642 1.459.673.264
nr.r r r.trr.uoi r.nun.urr.rui28.258.883.223 8.064.598.113
657.305.345.694 354.522.522.184
ttCU0tt v6ru
nE enA rnA
Thuyiitminh
16
1718
1s(a)
1e(b)
21,22
310 No ngin han
?1.1 phaitra nguoi b6n ngin han
?1? Nguoimua trd tiOn tiucrc ngin hqn313 Thur3 vi cdc khodn phdi nQi Ngin s6chNhd nu6c
?1_1 Phaitra nguoi tao d6ng315 Chi phi phditr6 ngin hin319 phai tra ngin nan fnac??9 Vay vd nE thu6 tii chinh ngin han322 Qui khen thudng, phUc tEi-
330 Nq dii hqn337 Phai he ddi han kh6c338 Vay vi no thu6 tAi chinh ddi han
4OO V6N CHUSOHOU
410 V5n ch0 s& hiiu411 V5n gop c0a ch0 sO h0u
111, -_Cd phi€u pnd tnong co quyen bi6u quy6t412 Thing du v6n c6 ph6n417 Ch6nh tQch tf gie h6i doai421 Loi nhuin sau thu6 ("LNST") chua phin
pn6i421a - LNST chua philn ph6i l\y k6 cla cac ndm
tru0c- LNST chua phdn ph6i ndm nayLgi ich cO OOng kh6ng ki6m soai
TONG NGUON VON
1415
421b429
40
2222
22
23
Trdn Thi LdoKO todn tru&ng/Nguoi t6p
V6 Thai PhongGi6m d6c Tdi chinh
v
/ sr'
s/*[-l\\,
r ong
4 ndm 2018C6C thuyet minh tU tfano 10 rIAn trann ER ti mAr nhA^ ^A. , +r^:-L L:- ^ a - a ! .
c_6r,ro ry c0 pnAru rfle ooAn vEAHI(T6n truoc ddy ti c6ni ty c6 prrAn iap doin Dqi So T16)
eAo cAo KEr ouA HoAr DQNG KINH DOANH XEp r,tnAr
MA
sti Thuyiitminh
01 Doanh thu b5n hing vi cung cdp dlch vr,r
02 Cdc khodn gidm tru doanh thu
10 Doanh thu thuin vd ben hing vi cung c6pdlch vg 26
11 Gi6 viin hing b5n vi cung c6p dich vu 27
20 Lqi nhufn SQp vAj b6n hing vi cung c6p dlchvu
Mau si5 B 02 - DN/HN
Nim tii chinh kiit thricngiy 3t thing 12 nim
2017-VND VND
851.561.663.701
(11.211.754.284)
840.349.909.417
(593.383.8s1.696)
246.966.017.721
9.628.484.684(21 .005.915.713)(16.183.866.742)
(52.734.972.406)(85.596.057.685)
97.257.556.501
13.048.200(1.105.827.678)(1.092.779.4781
96.164.777.123
(14.s28.122.6471
642.477.733
82.279.132.209
58.871.715.378
573.658.640.599
(11 .002.647.373)
562.655.993.226
(408.304.232.00s)
154.351.711.217
4.727.560.216(17 .161.028.824)(1 2.780.626.557)
(54.049.079.430)(63.166.438.151)
24.702.725.028
224.925.910(2.818.004.6/'4)(2.ss3.078.734)
22.109.646.294
(5.957.206.740)
(25.711.5s8)
16.126.727.996
16.1U.938.220
118.210.2241
1.429
r ong
21 Doanh thu hoqt dQng tdi chinh22 Chi phitii chinh23 - Trong do: Chi phi tdivay24 Ph6n tai trong cong ty ti6n k6t25 Chi phi b6n hdng26 Chi phi quin tf doanh nghigp
30 Lgi nhuin thuAn t& hoat dgng kinh doanh
31 Thu nhQp khdc32 Chi phi khdc40 L6 khac
50 T6ng tqi nhufn tii toin tnr6c thu6
51 Chi phi thu.i TNDN hi6n hinh52 Thu nhfp/(Chi phi)thu6 TNDN hoin tqi
50 Thu nhdp sau thu6 TNDN
Phin b6 cho
2829
3031
22
23
24
61
62
32
3320, 33
Lgi nhuf n sau thu6 cia cii d6ng C6ng ty meLgi nhufn(t6; sau thuii cOa c6 A6ng
- -
kh6ng ki6m so6t
70 Lii co bin tr6n c6 phiiiu
V6 Th6i PhonoGiSm d6c raiininn
Ng 4 ndm2018
Ke toen trudng/Nguoi t€p
c6rc thuyet minh tu trang 10 don trang 58 ld mot phin c6u thdnh b6olc6o tdi chinh hop nh6t niy.
MAu sii B 03 - DN/HN
36(b)36(c)36(c)
MAsii
01
02
0304
050608
09101112141520
2122
23242527
30
31
323334353640
50
6061
Giao dich trong y6u kh6ng srl dung ti6n mdt
Trin Thi LdoKe to6n trudng/Nguoi lQp
V6 Thei PhonoGi6m d6c fal-cninn
29.223.265.675
12.709.269.717
5.211.671.623
7.497.598.094
12.709.269.717
minh 36.
r ong
ONG Ty c0 nHAN TAp DoAN vEAHI(TGn tru6c diy ti C6ng ty C6 phin Tfp doin Dqi SO T16)
eAo cAo LUU cHUYET TIEru TE nEp NHAT(Theo phuong ph6p giin tiSpi -= "-
LUU CHUYEN TIEN TU HOATDQNG KINH DOANHLqi nhuin fCa,toan truoc thu6Dieu chinh cho cdc khodn:
Kh5u hao, hao mdn tai sin c6 Oinn (,,TSCD,,) va^
ph?! O6 rEi tn6 thuong mqi
9"e9,klo,"l^Oy p.hong/(horin nh6p du phong)L0,chcnh t€ch (9 Sia h6i do6i Oo'Aanh'gia tii cac. Inoan muc tten t€ c6 goc ngoai t0Ldi tu hoat dOng dAu tuChi pht t6i vay
L?illlqT tr) hoqt d6ng kinh doanh tru6c nhonsthay d6i v6n luu dgngTdng c5c khodn phdi thuTang hang t6n khoTing c6c khodn phii trdGidm qic chi phi trd truocTi6n.lSivay d6 tri
. Thu6 thu nhQp doanh nghiQp da nQpLuu chuyCn ti6n thuin tr) hoqt eOnj finn doanh
Lr/u cHUyEN TIEN Tt/ HOATD9NG DAU TUChi d6 mua sim TSCD va'cai Ai .Ha;i n"n ma"Ti6n thu tu rhanh t1i, nhuon j oa, isCo ,a la" tai sdn ddi
han kh6cChiti6n g&i c6 k| hanThu ti6n grli c6 k!,hqnChi d6u tu g6p v6n vio don vi khdcThu lii clo vay, lii ti6n grli, cd tuc va tEi nhu6n
duqc chiaLuu chuy6n ti6n thuAn tir hoSt d6ng tIAu tuLUU CHUYEN T|EN Tu HOATDQNG TAtCHINH
Thu,tu ph6t hdnh c6 phi6ti, nhah v6n g6p ctla ch0sd h0u
Mua lai c6 phieu da phat hanhlhu tg vay ngin han, ddi hanChi trd ng g6c vayChi tr6 no g6c thue tdi chinhChi trd c6 t0c cho ch0 sd h0u
Luu chuy6n thuAn tr) hoqt dgng Gi chinh
Luu chuy6n tidn thuin trong nim
TiGin vi c5c khoin tuong duong ti6n dAu nimAnh hudng cria thay odi ty gie"n6i ;oai qrrtOi
ngoai t€
Tiiin vi cic khoin tuong duong tiiln cuiii nim
Nim tii chinh kiit thric
ThyV.etminh VND Vrf O
96.154.777.123 22.109.646.294
10.468.914.0.10 2.175.104.491150.000.000 (13.200.000)
1.514.914(9536.852.615) (2.859.497.044)16.183.866.742 1'2.780.626.557
113.432.220.174 34.192.680.298(221.3e1.958.593) (32.e82.5s6.531)(26.276.628.5_O8) (32.338.785.725)164.914.309.012 58.482.823.24016.923.103.094 18.931.357.564
(13.732.248.570) (17.146.664.9s7)16 _(8 231 063.739i '
t+.oso.a7+.oozl25.637.732.876 25.081.939.282'
(417.686.819) (255.129.9e5)
1.650.000.000 2.154.545.455(?99
999 9?q 991) @s07 240250)243.012.413.532 44.804.229.369'.(92.544.790.730)
9.528.104.975 4.727.560.216(126.830.582.943) 46.523.964.795
33.600.000.000 2.900.000.000_ (s.242.217.851)404.150.857.437 272.521.982.403
(297 110.841.858) (331.203.s83.277)
^(7?9.?27.788) (75s.527.785i(9.468.372.049) (4.6'14.485.s44\
130.416.115.742 (66.394.232.454i
4 nim 2018
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cONG Ty c0 nHAN TAp DoAN vEAHI(TGn truoc diy ti C6ng ty C6 phin Tqp doin Dqi SO T16)
Mdu s6 B 09 _ DN/HNTHUvET MINH eAo cAo rAt cHiNH HEp NHArcHo NAM rAr cHiNH xEr riuc r.icaTir'iH?iro f NAM 2017
1 DAc DIEM HoAr DQNG con c6ruc ryc6ng ty c6 phan Tfp dodn yeahl (6n truoc oa.v Q c6ng ty c6 phan Tfp dodn Dai sr?Trd) ("c6ng ty") rd
1n,6t 16ng ty c6 phan duEc tnann r6p tai nuoc 6HXHCN Viet Namtheo GiSv cPlg ll?t parglv pbann "ghi$; o 3045s2171do Sd Ke hoach vd D6utu rhdnh pho H6 chi Minh Cap lAn,dAu .q/ irth;ns e nam 2006 vd ciav e niiiJ ffiDing kf Doanh nghiOp di6u chinh Bn tnuiio ,gjy 2o th6ng z ndm zo1l.
Hoat dOng chinh cOa c6ng ty vd c6c c.6nq ly 9g.n (ggi_chung rd ,,TQp
dodn,,) bao g6mqudng c6o, hoqt dgng s6ng i6c, nghg.tnliat, giq tril ran xudt va phdt hdnh phim dign6nh, phim video vd chuong trinh tluy.n nir'n, ta "n'*t,
gioi thiQu vd x,c tidil;;;"mai, hoqt dOng hQu ky, hoat dOng vi6n th6ng c6 oav va cdc hoat dgng vi6n th6ng khdc.
chu k! kinh doanh binh thuong c0a Tfp doin rd trong vong 12 thdng.
Tqi ngdy 31 thSng 12 ndm 2017, Tfp doin co 328 nh6n vi6n (2016:204 nhanvi6n).t
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cONG Ty c0 eHAN TAp DoAN vEAHI(T6n tru0c diy ti C6ng ty CO phAn T{p doin Dqi Sr} T16)
M6u s6 B 09 _ DN/HN1 DAc DIEM HoAT D9NG coe c6ruc ry (tiiip theo)
(-) Tai ngdy pho duyqt b6o c6o tdi chinh hqp nh5t ndy, Tf,p doin dang trong qud trinhhodn t5t thrl tuc-no so dau tu ra nuOc niodi cho Neflink online coiporation.
2 cAc cHiI.IH SAcH rE roAru cHU YEU
2.1 Co s& c0a viQc tQp bio cio tii chinh hgp nhdt
B5o c6o tdi chinh hEp nhSt d5 duEc lfp theo c6c chuSn mL/c Ke toSn Vi€t Nam, ch6d0 Ke toSn Doanh nghiep Viot Nam vi.cic.qry_Jinn pnip ry c6 ri6n quan d6n viec rOpvd trinh bdv b6o cdo tdi chinh hop nhat. aao iao tai inLi na,p ^natHro.
ti'p tneonguydn t5c gid g6c.
B5o c5o tdi chinh hEp nh5t kem theo khong nhdm mqc dich trinh bdy tinh hinh tdichinh, kot qud kinh doanh vd tinh ninrr ruu inrGii ii8ite theo c6c nguy6n tdc vi th6nglQ k6 to5.n thuong d.ugc.chap nlil ." cdc nu6c vd c6c inc .ne kh6c ngodi nuoc Vi6tNam. Cdc nguyCn l3: ra llrOlg te k6 to6n s& dung tai nuOc Vi€t Nam co th6 Xii. rbic6c nguyon tic vd thong re k6'to6n tai cdc nuoc vd cac tn6 cnE'il;;. vv
'!r re r
Nim tiichinh
Nim tdi chinh c0a TQp dodn bit dau tu ngdy 1 th6ng 1 d6n ngdry 31 thdng 12.
Don vi tiiin t9 srl dgng trong f6 toan
Don vi ti6n tO srl dqrng trong k6 todn vd duEc trinh bdy tr6n bdo c6o tdi chinh hqp nhAtld DOng ViQt Nam ('V-ND, n-oa. "OOng;j.
c6c nghigp vu ph6t sinh bing ngoqi tQ duEc quy d6i theo tf gi6 giao dich thuc t6 6pdung tqi ngdy ph6t sinh nghigp vu. chcnn ie.riry g" pn?t sinh tu c6c nghiOp vu ndyduEc ghi nhf n td thu nh6p hoic chi pht trong b6o-ca,i reiqua noai o-O;; kil doanhhEp nhdt.
Tdi sdn vd ns ph6i,trd bing ti6n te c6 g6c ngoai te tqi ngdy cia bdng c6n d6i re to6nhqp nhdt l6n luEt duEc.qu! ooi tneo t1i-gi6.iua ,a iy giSian ngoai te coa ng6n hingthuong mqi noi T0p {o1n thuong xuy-en c9 Oiqo Oic"n Zp Jong tai ngdy bdng cdn O6i f6to6n hop nh6t' cec !,h9gn ngodie g&i ngar;hdng tqi niav .i. ba.ii.an o5i re toanduEc quv d6i theo tf gi6 mui cia c[inh ngan haig,noildp dodn m-d tii khodn ngoaite..ch6nh rech ti gi6,ph6r sinh tu vigc qu/doi naytuqc dni nnan ra tnu nnap hoic chiphi trong b5o cdo k6t qud hoqt dang kinh-doanh nEp nndi.
Co sd hoqt dQng d nuoc ngodi
c6c tdi sdn vd nE phditrd crla co s& hoqt dQng g nuoc nggii duEc quy d6i sang oOngvicl ruetlheo-tf sie h6i u?3,_,u, nsiy keJ th,:c-ry 5e toan.in, nnap vatnipni.,i" .,s&.hoat dOng & nuoc ngodi duqc quy doi sang oargVei Nam theo ti gij [dl'ooai oinnqu6n k!,giao dich.
c6c ch6nh tech ti gid h5i dodi ph6t sinh do quy dOi co sd hoat d0n9 d nuoc ngodidugc ghi nhf n vdo khodn mqc "Ch6nh lech ty'gia rroi ooai; flruQc v6n chrl sd hou tr6nbing cin 06i fC to6n hEp nh5t.
2.2
2.3
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cONG Ty c0 eHAN TAp DoAN vEAHI(TGn tru0c diy ti C6ng ty C6 phAn Tflp ttoin Dqi SO Tre)
2 cAc cniruH sAcH xE roAru cHO yEu (ti6p theo)
2.4 Co s& hqp nhSt bio c6o tiichinh
M5u sii B 09 - DN/HN
C6ng ty con
cong ty con ld nhirng doanh nghiQp md rQp dodn c6 quy6n chi ph6i c6c chinh s6ch tdichinh vd hoat d6ng crla doanh-nghigp, tnuong oi remlj'vie. ,ail gicrl".'rl, ,,1,quy6n bieu quy6t. -s*
ton tai vd tilh'[t], higu"cria quven tie, quy6t ti6m tdng dang9*o," thHc thi h-oic duqc chuyOn ooi se duEc ,", ,eirni oann gi6 rieu Tip dodn c6quvon ki6m so6t doalh lshiQp-hay kh6ng.
_c6ns tv con o"E" hs6;;et toil [o re tulgay,qyIen ki6m soit da;huyen iiao cn-o rap 6o'an.-Vie. nEp nh5t chdm dr/t ke tu tucquy€n ki6m so6t kh6ng con.
Phuong ph6p k6 to6n mua duoc Tap d9.a.n. s& dr;ng -de
na.n todn viOc mua cong ty9on pnl phi mua duEc ghi nhin theo gid tri 1on rf iria cal tdi sdn oem trao doi, .6ngctt v6n 9*E. ph6t hinh vd cdc khodn nq phdiiia lla pnaisinn hoic di thua nhan taingdy diSn ra vi6c trao d6i, gon-s v6i cdc chi phj ti6n cran ti;c tiep=Je. ,ie" ,r"l'tfl ra,sin x6c dinh duoc, nE phdi trivd nhong rrioan nq ia, ang d6 duoc thua nh6n khihqp nh6t kinh doanh duqc x5c dinh tr".,i. 1e1n"" gii iri'hEp tf tai ngdy mua kh6ng k6don lqi ich coa co oong kh6ng rie, roat. Khodn ,,rit trqi gioa chi phi mua so vcri phAnsd hou crta ben mua trons sia tr1 tdi sdntnuAn-ouEi;;; E il il6ih;;il ri"ai. rueuphan s& hou b6n mua troif gia iri hEp ry tai sanln;;6; hon chi phr mua, phanch6nh t6ch duqc ghi nhf n ngay vio b6o c6o ret qui noit oong ri.riJ"r.n 'n[p
.nat.
Gjao dich, c6ng ngvd c6c khodn rdi, cdc khodn 16 chua thuc hion phdt sinh gioa c6cc6ng ty trong cirng Tfp dodn duEc loailru kli hqp nnal. Cninn .a.n rc t"inioa c6ngty con c0ng thay d6i neu cAn thiet de ddm bdo J.h6i;;n voi chinh s6ch k6 to6ndang duoc TQp dodn dp dLrng.
Nghigp vr,r vi lgi ich cria c6 d6ng kh6ng k!6m so6t
TQp dodn 6p dung chinh s6ch cho cdc nghigp vu d6t voi c6 d6ng kh6ng kiem so6t gi6ngnhu nghiQp vu voi c6c b6n kh6ng thuQc iap Ooan.
Lqi lch co d6ng kh6ng ki6m so6t duoc x1c dinh theo tli tQ ph6n sd hiyu c0a co oongkh6ng ki6m sodt trong tai sdn thu6n crla don vi bi mua lai tai ngdy mua.
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ViOc tho5i v6n crla TQp doin trong c6ng ty con mi khong d5n d€n mAt quyen ki6m so6tduEc te to5n tuonq tr,r nhu c6c g'iao oi'cn v6n ch0 sd nou. cnenh lech g-ioa gi6 tri thayo6i pnan sd hou cO-a Tfp dodn tions iai ,an th;a;;; ;.g ty con vi s6 chi hodc thutu vi6c tho6iv6n tqi.c6ns ty con oudc sni nnfn ;a;r, il;r'r;; ih;;"; IIEI'r'#0,thu6c v6n chrl sd h0u.
1
cONG Ty c0 nHAN TAp DoAN vEAHI(TGn tru0c diy li C6ng ty C6 phin Tip doin D9i SO T16)
2 cAc cniruH sAcH xE roAru cHU yEu (ti6p theo)
2.4 Co s& hgp nh5t bio cio tii chinh (tiiip theo)
M5u si5 B 09 - DN/HN
G6ng ty tien k6t
C6ng ty li6n k6t la t5t ca c6c c6ng tv trgng do Tap dodn c6 dnh hudng d6ng k6 nhungkh6ng phdi ki€m,so6t, thuong oyq. tne iien.tn5irg qr" rie" ra, g,iit, zoy"d6n 50%quyen bi6u quy6t & cpng ty d6. C6c khodn Oau iu"vao c6ng ty ti6n k6t duoc hach to6ntheo phuong ph6p v6n chrr sd hou vd du,q9 ghi nhan oan "oal ih;; il;d.. G;;;;,tu crira Tip doin vdo c6ng ty li6n kot bao go; tqi th6 thuong mai priat sinn rr,io5, t",-tru di nh0ng khodn giim gid tdi s6n t0y kC.
Loi nhuan crla Tip dodn duEc chia sau khi dAu tu vdo cdc c6ng ty li6n fet se duEc ghinh6n vdo b6o c6o k6t qud hoaloong kinh doanh nEp nn5t, ;a pT,5; .1;, ;,r;;i6;=d;;;'trong c6c quy du tro sau khi dAu tly3o c5c cong ty'li6n ket s6 d;;. ghi nnan vao quy"
H.itL?:f nn6t. Cdc khodn thay d6i luy k6 rr, [hi'da, tu vdo cdc'c6ig tv iien kzt;;;.di6u chinh vdo gi6-tri ghi sO crla khodn-diu tu. Khi.phAn t6 trongiie, rei;'i;;';;. -="vuEt qud lEi ich cia TQp dodn trong c6ng ty ti6n k6t, Tfp dodn-sc rnong ghi nhQn
|,.l:?116 vuot do tru khidi ph6t sinn ngh'iivu noac oa inann todn ho cno cec c6ng tyilen Ket.
Cdc khodn l5i hay 15 chua thuc hiOn tu cdc giao dich nOi bO gioa Tqp doin voi c6c b6nli6n k6t s6 duEc loai tru toi muc tuoJrg *ng;roipnSn rqi ich crla TQp dodn trong c6cb6n li6n ret tne_g.9.!v cli.nn ke.toen nien nann. c6c chinh .a"n[6 to;;0, cdc b6n ti6nk6t tluqc thay d6i khi cAn thiet de Oah Oao su-nnat quan vdi chinh sdch k6 to6n mdTQp doin 6p dung.
2.5 Lqith6 thuong mgi
Lqithe thuong maitr6n b6o c5o tdi chinh_hon nn5t ld phAn pl-ru tr6t giira moc gi6 phthqp nh6t kinh doanh so vdi phan lqi ich c0a Jap ooaniro;g"t6;s ;ia'ii'nEp t! cria tdisdn thuAn cia c6ng ty con hay c6ng ty Lien ret-tii ngay thrrE nien' ighiep ;,io'a, i" 'i'qith€ thuong mai c6-dugc tu vi6c mui tong ty con ouqc coi ld m6t toqitii sdn, duoc tinhkhau hao the-o. phuong ph6p duong thing tien tnoi gian hou oung uoc tinh crla loith6thuong mai do nhung kh6ng qu6 10 ndm.
LEi th6 thuong pai c6 duEc tu viQc mua kho6n dAu tu vdo c6ng ty li6n k6t duEc tinhvdo-gi6 tr! ghi s0 c0a khodn dAu tu tai thoi dir5m mua. Tip cloariknOng pnan OO Oankhoin lqithe thuong mai niy.
Khi b6n c6ng ty,conl,ofc c6ng ty li6n fctr gi? tri con lai crla khodn lEi th€ thuong mqichua khau hao h6t duoc tinn vab khodn iaIn6 oo ngh-6'til;h;;;;#n cong ty tuonsung.
Tfp dodn d6nh gi5 tOn th6t lEith6 lhu.ong mai taic6ng ty con dinh k! hdng nim. Lqithethuong mai duEc ghi nhQn theo gi6 v6n tru khdu haoluy te tru t6n nai r"'itne tnuono
-mqi tuv k6. N6u c6 bdns chons cho thay phan sid tri rEiine tn;"il ,uitiiait#; b,n"lrgn s6 phan b6 hdns nEm tni pnan bo tnio s6iEitneinuong;;itii6; ilei il;i;;sky ph6t sinh.
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cONG Ty c0 eHAN TAp DoAN vEAHI(TOn tru0c d6y !i C6ng ty C6 phin Tip doin Dgi S& T16)
Miu s6 B 09 - DN/HN
2 cAc cniruH sAcH xE roAru cHO yEu (ti6p theo)
2.6 TiBn vi c6c khoin tuong duong tidn
-. ITi6n vd c6cthodn tyg,ng^d"gng ti6n bao gOm ti6n mit tqi qu.!, ti6n g&i ngan hdng, ti6n
dang chuvon, ti6n gr}i kliong k! hqn vdr cdi khodn d5;i;.,i1# na. ina. c6 thoi hand6o han ban dAu kh6ng qu6 ba th6ng.
2.7 Khoin phiithu kh6ch hing
Cdc khoin phii thu kh6ch hdng duoc the hien theo gi6 tr; ghi tr6n h6a don g6c tru dr.rphong^c5-c khodn phdi thu kh6 ddi duoc uoc tinh oui tren vi€c ri so6t crla crrrl tich H6idOng Qudn tri d6ivoitSt cd cdc khodn cdn chua thu taitncyioiem cuoi'.a, ffi'il;;;nq duEc x5c dinh ld kh6ng tn6 tnu ndi sC duEc x6a s0.
2.8 Hing t6n kho
(a) Chuong trinh truyBn hinh
Chuong trinh truyOn hinh duEc ghi nhQn li hdng t6n kho 6u99 thC hien theo gi6 thAphon giira.gi5 g6c vd gi6 tri thuAn c6 th€ thuc hie-n duqc. Gii g6c ouEt ,ac dinh tr6n cosd thqrc te oicn danh vd bao gom t5t ci c6c chi pht mua, chi pnir'ar-.a" Jelj oi".--hing t6n kho & dia di€m vd trang th6i hi6n tai. ihuong iri"h tr11a; niln J"o. gh' ;ha.vdo gi6 v6n hdng b6n theo nguyen tic sO du gidm dari Oura ,ao'.6 rjn pnat song.
(b) Hing h6a
Hdng h6a duqc tn6 niCn theo gi6 th6p hon giira gi5 g6c vi gi5 tri thu6n c6 th6 thuc hi6nduEc Gi5 g6c duqc x6c dinh-trOn co s& nhAp truoc xuat trudc vi bao g6m tAt ci c6c.chi phi mua vd chi phl kh6c dO co th6 co duEc hdng t6n kho d dia diem-vir trqng thdihign tqi.
(c) Dr,r phdng
Gi6 tri thuAn c6 th6 thrrc hiQn duEc li gi5 Fdn uoc tinh c0a hing t6n kho trong k!, kinhdoanh binh thuong tru chi phi uoc tinh dO hodn thdnh sdn pham vi chi pni u6ciinncAn thi6t cho viQc pnat sOng chuong trinh. Du phong ouqc'rap, lni c5n tliet, .n"'na.gt6n kho bi t6i thoi vd cham iuu chuy-Cn
2.9 Diu tu
(a) Diu tu nim gi0 d6n ngiy dio han
C6c khodn ddu tu n5m gi0 d5n ngdy d6o han li c5c khodn dAu tu md Cho tich H6id6ng Qudn tri Tip dodn c6 f dinriv5 co khd ning siir d6; na;t A; ;a;.
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C6c khodn dAu tu n5m gi0 d6n ngdy d5o han bao giim c5c khodn ti6n gt}i ngin hingc6 ky hqn nim gio d6n ngdy cleo han vdi msc dich-thu tii hdng rli. CaJ[noEn oa, t,iniy duEc ghi nhQn theo gi6 g6c trrir di dr.r phong ph6i thu kh6 doi.
Du phdng.gidm gi6 dAu tu n5m gi0 d€n ngiy d6o han 6u9g tqp tr6n co sd c6 bingchung chSc ch5n cho thAy mOt phAn noaJtoan b0 khodn bar'ir., co tne rno.g in, iai
cONG Ty c0 nHAN TAp ooAN vEAHI(T6n tru0c tl6y ti C6ng ty C6 phAn Tip doin Dqi SO T16)
M6u s6 B 09 _ DN/HN
2 cAc cniruH sAcH xE roAru cHO yEu (tiiip theo)
2.9 DAu tu (ti6p theo)
(b) Phii thu vd cho vay
cdc khoin phiithu,v6 cho vay ld c5c khoin cho vay.theo kh6 uoc gicra c6c b6n. c6ckhodn phdi thu vd cho vay duEc ghinhfn tneo tii'goc tru di du phong cdc khodn phdithu v€ cho vay kh6 ddi diE. uoitintr otra tren iie. r.a sodt crja chi tich H6i d6noQudn tri d6i voitat cd c6c khodn pnai tnu ve .n" ;"v "i. "'n", tir',ui',"ii,'t,#'t'ra,nim.
(c) Diu tu vio cic c6ng ty li6n k6t
DAu tu vdo c6c 96ng ty li6n k6t dyg. trinh b.iy theo phuong phdp v5n chrl sd hiru trongbdo c6o tdi chinh hEp nh5t ffhuy6t minh 2.4)'.
(d) Diu tu g6p v5n vio don v! khic
D.au tu g6p v6n vio don y! kh6c la cdc khodn dAu tu vdo c6ng cu v5n cua don vi kh6clf yng.llOng c6 quy6n ki6m sodt loaq dong kirSm so6t, kh6nd .O ann.n"ang d6ng k6d6i voi b6n dusc d6u tu. c6c khodn.{?Lt" nrv duoc ghi.nhi-n brn oa, theo gid g6c.Dlr qhqns gi?1Si? dau tu duscrip khirap o"a. ,-hi,i;a, il fi6,iltu,tru kho6n 16md chrl tich Hqid6ng eudn tri rip dodn oa ou ooan i" khi oau iu.
' "
2.10 Tiisin ci5 Olntr
Tdi s6n c6 oinn hou hinh vd tdi sdn c6 dinh v6 hinh
Tii sdn co ointr duEc phdn 6nh th"?.ngr.y:n gi6 tru khAu hao riry k6. Nguy€n gid baog6m c6c chi phi ri6n quan trr,rc ti6p d6n vigc mua tii sdn c0 dinh.
KhAu hao vd hao mdn
Tdi s6n co oinn khdu hao theo phuop .ph.ap duong tnilq d6 gidm dan nguyEn gid tdisdn trong suot thoi gian hou dung u66 iinn'rroActh"eo thoi han crla dqr 6n n€u nginhon. Cic ti le kh6u hao chrl yeu nang nam nnu sau:
ThiCt bivin phongPhuong tiQn vin tdiM6y moc thiet biPhAn m6m m6y tinhBing s6ng ch€Tii sdn kh6c
10% - 17%10o/o - 33o/o10o/o - 2oo/o
2o/o - 10Yo
2o/o
20o/o
Quyon srl dqrng oAt rnong thoi hqn duEc ghi nhfn theo gid g6c vd kh6ng khAu hao.
Thanh ly
Lii hoic 16 phdt sinh. do.thanh rf, nhuqng b6n tdi sdn co olnn duEc x5c dinh bdng s6chenh lgch giCra so tien thu thuAn do thanh l1i vdi gia tri con lqi coa tii sdn va cluqc gninhin ld thu nhQp hoic chi phitrong b6o c5o k6t qid noat dOns kinh doanh hoo nh5t
c6ruc ry c0 puAr,r rfln ooaru yEAHI(T6n tru6c diy ti C6ng ty C6 phin Tfp doin Dgi SO T16)
Miu s6 B 09 - DN/HN
2 cAc cniruH SAcH xE roAN cHO yEu (tirip theo)
2.10 Tiisin cii Alnn (tiiip theo)
Chi phi xAy dqrng co bdn dd dang
Cdc tdi sin lrong qu5 trinh xiy. dlrng phuc vu muc dich sdn xu6t, cho thu€ hoic qudntri, hoic cho bdt ki muc dich ndo [n39, o11or9 ghi nhfn theo gid g6i. chi phitap hEp baogOm chi phi cho c5c chuyBn gia vi ooi voi tiiidn d0 di6u ri[n, ini pni vay duEc ghinhQn phit hEp voichinh s6ch k€ P+:ll TQp doin KhAu hao coa'nhCrng tdi sdn-ndy,cOng gi6ng nhu c6c loqi tdi sin co dinh kh6c, sc uiioju ;";; ti[i rni tdi sdn di s5nsdng cho mqc dich srir dung.
2.11 Thu6 tiisin
Vi0c thu6 tdi sdn mi b6n cho thu6 chuy6n giao phdn lon rrli ro vi lEi lch gin voi quy6nsd h0u tdi sdn cho b6n thu6 thi duoc hach to6n ld thu6 tii chinh. Thu6 ti-i chinh .i,rb.ghi nhf n ld tii sdn tai thoi di6m khdi dAu viQc thu6tdi sdn voi gid tri tnap n"r'giC',; J;tri hEp. l1i cria tdi sin cho thu6 vd gi6 tri hign tqi thuAn crla c6c [noen tnlnn ioa"n iiar-
-thuC t6i thi6u. Khodn thanh todn ti6n thu6 tdi chinh duEc chia ra thdnh chi phitdi chinhvd khodn phdi trd nE_g6c cI9 duy trl mOt ti E lai su5t c6'dtnh tr€n 16 O" no thu€ tiichinh. Khodn phdi trd ng g6c kh6ng bao gOm chi phitii chinh, duqc hach to6n td noddi han. Chi phitdi chinh 0u99 hach todn vdo b6o c5o ket quj noat O*g fi.h Ooan-htrong su5t thoi han cria hEp dOng thu6. Tdi sdn c6 oinn thu6 tdi chinh o"E. rna, n""trong thoi gian ngdn hon gioa thoi gian sr) dung uoc tinh crla tdi sdn vd thoi gian thu6.Tuy nhi6n n6u co slr chic chSn hqp l1i ring oen tnue s6 co quyAn se nuu ,6irl.6; tnoi-han thu6 thi kh6u hao s6 duoc dua t€n tndi gian srl dung
"b. iinn ..ia tdi sdn.
ThuO hoat d-6ng ld loai hinh thu6 tdi sdn c5 dinh md phAn ton r0i ro vd tEi ich gin ti6nv0iquy6n sd h0u crla tdi sdn thu6c vA ben cho thu6. Kho6n thanh todn duoi hinh thucthu6 hoat dOng duEc hach to_6n vio b6o c5o k6t qui hoat dQng kinh doanh nqp nnSi
-
theo phuong phdp duong th8ng dwa tr6n thoi hqn thu6 hoaio-ong
2.12 Chi phi tri tru0c
Chi phitri trudc bao g6m c5c chi phi trd trudc ngin hgn vi chi phitrd trudc dii hantr6n bdng c3n d6i k6 to6n vd ch0 y_er1 la chi phi d5u tu ph6t tri6n'J,l an, .niphiily};d5n, thi6t bi di dua vdo sr] dung.-C6c khoin chi phi trd trudc nay
'O"qt ghi nhf n theo
gi5 g6c vi duoc phin bo theo piuong phdp ouong ir,e.g jLr.;ilihd{ gian hou dqrngu0c tinh.
2.13 N9 phiitri
c6c khodn nq phii trd duoc phan toqi dLra vio tinh chAt bao g6m:
' Phiitrd nguoi b6n g6m c6c khodn phdi trd mang tinh chAt thuong mqi phdt sinh tugiao dich mua hing hoa, dich vq.
' Phditrd khdc gdm c6c khodn phdi trd kh6ng co tinh thuong mai, kh6ng li€n quand6n giao dich mua, b6n, cung c6p hdng nOiOicn vu.
C6c khodn no phditri duEc phin loai ngin han vdr dAi han tr6n bdng c6n O5i fe toancdn cu theo ky hqn con lai c0a c6c khodn phditrd tqi ngdy cria bdng-cin d6i k6 to6n
c6ruc ry c0 pHAr,r rAp DoAN yEAHI(T6n trudc cliy li C6ng ty CO phin Tfp doin Dgi Su Trti)
M6u s6 B 09 - DN/HN
2 cfuc cHiNH sAcn xE roAru cHU yEu (ti6p theo)
2.14 Chi phi divay
Chi phi di vay li6n quan trr.rc ti6p OOi vOi hoat dOng xAy dr,rng hodc sdn xuat Oat fy taisdn d0 ti6u chu6n s6 duoc vOn h6a trong thoi gian mi cac tai sdn niy duEc noan tnannvd chuAn bi dua vdo srl dLrng..Chi phi di-vay kti6c OuEc ghi nhQn trong t?L
"r" feiqra
hoqt dQng kinh doanh hqp nh5t khi ph6t sinh.
2.15 C6c khoin vay
Cdc khoin vay c6 thoi gian tri nE hon 12 th6ng ke tu thoi di6m lOp b5o c6o tii chinhhqp nhAt clyoc phAn loai la vay dai han. C6c ktioin d6n han trd trong vong t2 th6nsti6p theo fe tU tnOi cli6m l6p bio c6o tAi chinh hEp nhAt duEc pnan ioai tiira vay OE cok6 hoach chi trd. C6c chi phicli vay li6n quan trqrCti6p cl6n khoin vay (ngoai t6i vay phiitri), nhu chi phf th6m dinh, ki6m to6n, lOp h6 so vay v5n... dugc nacn'toan vao ch-i phitii chinh. Truong hEp c6c-chi phi niy ph6t sinh tu khoin vay ri6ng cho mqc dich dAutu, xAy dung.hofc sin xuAt tii sin d& dang thi duoc v5n h6L theo chinh s6ch k6 to6nn6u tai Thuy6t minh 2.14.
2.16 Chi phi phiitri
Bao g6m c6c khodn phdi trd cho hdng hoa, dich vu di nhAn duoc tu nguoi b6n trong kyb6o c6o nhung thrrc tO chua chi trd do chua c6 hoa don hofc chua Or: nO so, tdi f igrl f6to6n, duoc ghi nhQn vdo chi phi sin xuSt kinh doanh cia ky b6o cdo.
2.17 Cic khoin dr.r phdng
C6c khoin dLr phdng duqc ghi nhQn khi Tip doin c6 nghTa vU nE hiQn tai, ph6p tV hoicli6n ddi, ph6t sinh tu c6c su kien dE xdy ra; viQc thanh to5n nghTa vu nE co the sE d5nd6n sw giim s0t vE nh0ng lgi ich kinh tO vd gi6 tri cOa nghTa Ju nq dO e,rE" uoc tinhm6t c6ch d6ng tin cOy. DU phdng kh6ng duEc ghi nhfn cho c5c khodn 16 hoat rlgngtrong tuong lai.
Dy Oldng duqc tlnh tr6n co sd c6c khod_n chi phi du tinh phdi thanh to6n nghTa vu nq.N€u inh hudng v6 gi6 tri thoi gian- cria ti6n ld trgng y6u thi Orr phong duEc t-inh tren cosd gi6 tri hi€n tai.vdi tV le chi6t kh6u truoc thu€ vd phdn 6nh nh0ng
-Oann gi6 tren thi
truong hien tai v6 gLe trithoi gian c0a ti6n vd rOi ro cu th6 c0a kholn nq d6. Gi6 tri tingl6n do 6nh hudng cia y6u tO thdi gian duqc ghi nhfn li chi phi di vay.
cONG Ty c0 eHAN TAp DoAN vEAHI(T6n tru6c cl6y !i C6ng ty C6 phAn Tip doin Dqi Srl T16)
Miu s6 B 09 - DN/HN
2 cAc cniruH sAcH xE roAru cHU yEu (ti6p theo)
2.18 Dr,r phdng trg c5p th6ivigc
Theo Lu0t Lao dqng Vi0t Nam, ngy"l lao dgng cia TQp dodn di tdm viQc thuong xuy6nd! 1? ll6lp tr& t6n duqc hudng rloan trE c6-p th6i vi6c. Thdi gia; idm vi6c oe ti-nn tiEcAp th6i vi€c li.t6ng thoi gian nguoi lao dgng di lim viec tnrrci5.n" TQp doin tru dithoi gian ng{.oi lao dqng d5 tham gia bdo hi6m tn6t nghiQp tireo quy clinh crla ph6p tuQtvd thoi gian tdm viec di duEc TQp dodn chitrd trq cA[ th6i viqc.
' '
Trq cip^th6iviec cia nguoi rao dQng duEc trich truoc cu6i mdi k!,bdo c6o theo t! rQbdng mQt nrla mllrc luonp b!nl1 quAn thSng cho m5i nim tim viqc. u*c tuong binhqu6n th6ng-dO tinh trq cAp th6ivigc dua tr6n muc luong binh quAn crla s6u tiant gannnSt tinh d6n tru6c ngay iap bdng cin d6i ke to6n ndy.
Khodn trich trudc ndy duEc srl dung Oe trd mOt l6n khi nguoi tao dQng chjm dut hqpd6ng ho dQng theo quy dinh hien h5nh.
2.19 V5n chri s& h(i,u
V6n g6p c6 phAn crla cdc co o6ng 6u9c- ghi nhQn theo s6 thuc te gop cga cdc co d6ngvd duEc phin 6nh theo mQnh gid cria c6 phi6u.
Thang du-v6n c6 phin l.a khodn ch6nh lgch gi0a v5n g6p theo mqnh gi6 c6 phi6u vdigi6 thuc to ph6t hdnh co phi6u; ch6nh lech g'ioa gia m-ua rai co pnleu [u! va gi6 t6i ph6thdnh c6 phiOu qu!.
CO phi6u qui lir cO phi6u do C6ng ty ph6t hdnh vd duoc mua tai bdi chinh C6ng ty,nhung chua bi hrly b.6 va s6 duoc t6i phSt hdnh tr& lai trong khodng thoi gian t[eo'quydinh c0a ph5p luQt v6 ch0ng kho6n.
LEi nhuin sau thu6 chua phin ph0i: phdn inh k6t qud kinh doanh tgy k6 sau thu6 thunhip doanh nghiQp c0a Tfp dodn tai thoi di6m bdo cdo.
2.20 Phin chia tqi nhufln thuAn
LEi nhuin thuAn sau thu6 thu nhqp doanh nghigp co thd duEc chia cho c6c nhd dAu tu/cO OOng sau khi {*q. Dai hOi OOng cO OOng-pne'Ouygt vd sau khi dd trich tQp c6c qu!dqr phong theo di6u Ie crla Tap doSn vd cdi quy dinir'c0a phdp luaiVigt r.ram.
(a) Chia cO tr?c
CO trlc cria TQp godn duEc ghi nhQn ld mOt khodn phdi trd trong b6o c6o tii chinh crjak! kO to6n md cO tuc duqc tn6ng qua tqiDai hQi d6ng CO OOng:
(b) Qu! khen thu&ng, phric lqi
O.uV [n91 thu&ng, ph0c lEi duqc trich lQp-tu loi nhudn thu6n cria Tfp doin vd duoccdc cO dgng ph6 duyQt tai Dai hgi d6ng CO d6ng. Qu! duoc sr) dung'Oe khen thu&ngvd khuy6n khich vit ch6t, dem lai lqi ich cfrung-va nang cao ph0c lol cho c6n b9, c6ignhAn vi6n.
c6nc ry cO pnAu rAp ooRn vEAHI(TGn truoc diy !i C6ng ty C6 phin Tqp doin Dai SO T16)
MAU s6 B 09 - DN/HN
2 cAc cHinH sAcH KE roAN cHU yEu (ti6p theo)
2.21 Ghi nh{n doanh thu
(a) Doanh thu b6n hing
Doanh thu bdn hing duEc ghi nhQn trong P6o c6o k6t qud hoqt dgng kinh doanh hopnhSt khi d6ng thoi tn6a mai tdt ca nam jieu fign sau:
' TaP dodn dd 9fruy61 giao phAn l0n rrli ro vd loi ich g5n tien voi quy€n s& hpu sdnph5m hofc hdng n6aiho nguoi mua;
' Tap doa1rn,o.1g con.nSm giirquy6n qudn lyi hing h6a nhu nguoi s& hru hdng h6ahofc quy6n ki6m so6t hdng h6a;o Doanh thu duoc xdc dinh tuong O6i cnic chin;. Tap dodn s6 thu duEc lEi ich kinh t6 tu giao dich bdn hdng; vd. X6c dinh duEc chi phi li6n quan d6n giao dich b6n hing.
Doanh thu kh6ng duqc ghi nhQn khi c6 y6u t6 kh6ng chSc chin mang tinh trgng y6u v6khd ning thu duEc ti6n b6n hing hoic khd ning hdng b6n bi tr6 tai.
Doanh thu duEc ghi nhfn phir hqp v6i bin chat hon hinh thuc vd duEc phAn b6 theol,ghll vu cr'rng rlng hdng h6a. Trudng hqp Tip dodn dUng thdnh ph5m, irang nOa Ockhuy6n-mii.cho khdch halq k9m theo diAu ki6n mua hdng cria TQp dodn tni fap Oodn
3,!an.b0 s6.tien thu duoc oE tinn doanh thu cho ca nanj [nrven fti;; gi6 tri hdng
khuyOn mdi duEc tlnh vdo gi6 v6n hing b6n.
(b) Doanh thu cung cip dlch vr,r
Doanh thu cung c5p dich vu duoc ghi nhfn trong.bdo c5o k6t qud hoat dgng kinhd.oanh hEp nhdt khi dich vu d5 d,rqi cung cdp, blng c6ch tinh moc ob noan thdnh crjatung giao dich, dua tr6n co sd d6nh gi5 ti 16 dich vu dd cung cAp .o ,bitOng fnoi fuonsdich vu phdi cung cAp. Doanh thu cung c6p dich vu chiouEi ghi nhQn rnia[ng ihth6a min b6n di6u ki6n sau:
. Doanh thu duEc xdc dinh tuong dOi cnic ch5n;. c6 khi ning thu duEc tgi ich kinh t6 tu giao dlch cung cdp dich vu d6;o X6c dinh dugc ph5n c6ng vi€c di hodn thinh tai ngay cOa bdng cAn d6i k6 todnhqp nh6t; vd
' X6c dinh dugc chi phi ph6t sinh cho giao dich vd chi phi OC noin thinh giao dichcung c6p dich vu do.
(c) Thu nhfp l5i
Thu nhfp l5i dugc ghi nhQn khi duoc hudng.
(d) Thu nhf p tD c6 tuc
Thu nhip cO trlc duqc ghi nhfn khi TQp doin duEc quy6n nhin c6 trlc tu c6c don vidiu tu
I
'l
i
I
cONG Ty cO eHAN TAp DoAN vEAHI(T6n tru6c tliy ti Cong ty C6 phAn Tgp doin D4i Srl T16)
MAu s6 B 09 - DN/HN
2 cAc cHinH sAcH xE roAru cHu yEu (tiiip theo)
2.22 C6c khoin giim trd+ doanh thu
C5c khodn gidm tru doanh thu ba_o g6m chi6t khAu thuong mai, hdng bdn bitrd lai vdgidm gid hdng bdn- Cdc khodn gidm tru 9g.n[ thu ph6t siin ctrnj ry tie, tnu ran=pn5r,hing hoa dich vu duoc ghi nhqn di6u chinh gidm doanh thu k! p[afsinn.
C6c khodn gidm tru doanh thu d6i.r1o! 9an ph5m, hdng hoa, dich vu ti6u thu trong nim,ph6t sinh sau ngdy cria bdng c91,cloi kc todn hEp nhSI nhung truol inJi oiE, pn"ai'- '
hdnh b5o c6o tii chlnh hop nhdt duqc ghi nhAn di6u chinh gi"a, Oo"nh thu cia nim tqpb5o c6o.
2.23 Gi6 v5n hing bin vi cung cdp dich vr,r
Gi6 v6n b6n_hdng ,.? .,rng c6p dich yu. cly y6g bao gOm chi phi ram ngi dung qudngc5o, chi phi sln xuAt chuong- trinh, chi phi thu6 duong truy€n phdt s6ng, .nir,i,itir"va,1!r6ng' chiphifon t3g chia sd hoqt deng -qudng c6o,.iAccni prii r<nac v5 ouqt gni nhantheo nguyon tic phir hEp voi doanh thu vd nguy6n tic than ti-qng
2.24 Chi phi tiichinh
2.25 Chi phi b6n hing
Chiphi b5n hdng phdn 6nh c5c qni pnilnrrg16 phSt sinh trong qud trinh b6n hing vdcung cap dich vq,, qny y:,r,brg g6t: chi phr khdo s6t thi truoigi Cni pni ruong i,li" obphQn b6n hdng, chi phi kh6u haotdi sdn c6 oinn dirng cho oO inan 6in nang-ra cnipnikhdc.
2.26 Chi phi quin li doanh nghigp
Chi phi qu6n lf .doa1n ryn1ep phdn dnh c6c chi phiqudn lf chung cOa T6p dodn, cht]yeu oao gom cac chr phi v€ luong nhin vi6n b0 phin qudn lf; chi phivAt li6u vdnp]',glg c6ng 9y lqo. dgng, khSu hab tdi sdn c6 oinn srl drJng tiong ven pnOng vd c6c chiphi dich vqr, ti6n ich khdc.
2.27 Thuii thu nh6p doanh nghigp (,,TNDN,') hi,Qn hinh vi thu6 TNDN hoin lgi
Thue TNDN bao gQry todn b9 s6 tnue.tnu nhfp tinh tr6n. thu nhfp chiu thuC TNDru, kecd c5c khodn.thu nhap nhQn duEctu hoat dOng sdn xu5t, kinh dbanh hdng hoa Oiin vutai nuoc ngodi md Viet Nam chua kf higp dinh vC tr6nh ddnh thu6 hai rAn.-Cfii pnitnrethu nhfp bao g6m chi phl thu6 thu nhap hiCn hdnh vd cni prri tnue in, nnap ho6n tai.
Thue TNDN hi9n h.dnh.la sO thue TNDN phdi nOp hoic thu h6i duEc tinh tr6n thu nh6pchiu thu€ theo thuo su5t tnue thu nhfp dbanh ndniep coa nim hi$ il;h.'ih;ii iNiDlihign hdnh vd thuo rNDN hoin tai duEc ghi nhQi ta tnu nh0p hay chi phi khi x6c dinh toinhu0n hoic t6 cria k!, ph6t sinh,'ngoqi tr[ truong nEpinre-in, rinlp ;h;i;;;1; #i'"'giao dich hoic sLr kiOn duEc ghi nhfn trL/c tiep vao v6n chi sd nuu ti-ong ctrng ky 6LVmQt k!'kh6c.
9Il?l1J?lmiln nh,a.n 31h nhons khoin chi phi hoqt dans tdi chinh ph6t sinh trons nim9N ye, bao g6m chi phi l6i vay, cniet rnAu thanh todn vit6 tf gia n6i ooai cnua thuchi6n.
c6r,rc ry c6 pxAn rAp DoAN yEAHI(T6n tru0c tliy li C6ng ty C6 phAn Tf p doin D3i SO T16)
M6u s6 B 09 - DN/HN
z cfuc cHiNH sAcH xE roAru cHU yEu (tirip theo)
2.27 Th_uii thu nhip doanh nghigp (,,TNDN,,) hi6n hinh vi thu6 TNDN hoin tai(ti6p theo) ' i--
Thue TNDN hodn lqi duEc tinh d6y drl, sr] {ung phuong thuc c6ng no, tinh tr6n c6ckhodn ch6nh tOch tam thoi gioa gi6 tr! ghi s6 crla cdc rn-odn muc t5i sin vd no ohdi tritr6n b5o c6o tdi chinh vd co s& tinh tnue tnu nhdp cria c6c khodn mqrc ndy. in,ie ir.ror.rhoin lai kh6ng duEcghi nhAn.khi nq thuO thu nhfp hoin lqi phdi trd'ph6tiinh tir ghi-nh6n ban dAu crla mOi tai sdn hay no phii trd crla'mgt giao cjich ;a ;i;o dich niykhpng nna! h- giao dich s5p nhQp doanh nghiQp, khOngio dnh hudn! cren iEi nnuan feto6n hoic lqi nhu0n/16 tinh thue.thu nhQp tai thoi diem phat sinh giao-dicrr. inue fNDNhodn.lai duEc tinh theo thu6 su5t du tinh duqc 5p dunil trong ni6-n OO ma tdi sdn duocthu h6i hoic khodn nq phdi trd dugc thanh to6n dtra'trEn tnrZ .r6t O'a U"rlrnn ;o;;xem nhu c6 hieu luc tqi ngdy cria bdng cAn 0Oi fe todn hEp nh6t.
Tii sdn thue thu nhfp hoin lai duoc ghi nhAn khi co khd nang sE co loi nhu6n tinh thu6trong tuong lai do st? dung nhirng ch6nh lech tam thoi dugc
-rn6u tru.
2.28 C6c b6n li6n quan
C6c doanh nghiQp, cdc cA nh6n, trqrc ti6p haygi6n ti6p qua mOt hoic nhi6u trung gian,co quy6n ki6m so6t TQp clodn hofc chiu su flah sodt'c0a Tfp dodn, hoic cirngiliungsr,r ki6m soSt voi Tip doin, bao gOm cd c6ng ty me, c6ng ty con vd cOng tf lie; feifjc5c b6n li6n quan. C5c b6n li6n k6t, c5c c5 nhAn truc tiep hoac gi6n tiCp-nlm quy6nbi6-u quyot c0a Tip doin md c6 dnh lydn-g lans [e o6i voi rQp-dodn, nh.irng c6'nhanqudn lf chrl ch6t bao g6m Gi6m d6c TQp dodn, nnung thdnh vi6n mQt thi6t tr6ng giadinh cia c6c cd nh6n ndy hoic c6c b6n li6n ket nay hoic nh0ng cOng ty ti6n fel vOi caccd nhAn ndy c0ng duqc coi ld b6n lidn quan.
Trong vi6c xem xet tung m6i quan he crla c5c bOn li6n quan, TQp tlodn cin cu vdo bdnch6t crira m6i quan h€ chu kh6ng chi hinh thuc ph6p rf cia cdc quan he d6.
2.29 B5o c6o b9 phfn
Mat b0 Phqn ld mqt hfP ph6n c6 th6 x6c dinh ri6ng biet crla TQp dodn tham gia vio vi6ccung c6p c6c sdn phim hoic dich vu li6n quan (b[ phQn chia iheo hoat Ognj finndoanh), hoic cung c6p sdn phAm_ho{c dich vu trong mQt m6i truong kinh'tdcu thC (b9phin chia theo khu vLrc dia ly). MOi b0 phan ndy chiu rOi ro vd thu duqc tgi ich kh6c bietv0i cdc b0 phOn kh5c. M5u b5o c6o b0 phan co bdn cia Tfp dodn li dqra theo bO ph6nchia theo hoqt deng kinh doanh hoic theo khu vr.rc dia lf.
Th6ng tin b0 ph6n duoc l6p vd trinh bdy phir hqp v0i chlnh s5ch kC to6n 6p dunq choviec l?p vd trinh bdy b5o c5o tdi chinh hEp nhat crla Tip dodn nhim muc dich dE gi6pnguoi srl dung b6o c5o tdi chinh hi6u 16 vi d6nh gi5 duEc tinh hinh hoqt dQng ctJ f'apdodn mOt c6ch todn di6n.
cONG TY c0 PHAN TAp ooAN vEAHI(T6n tru6c tt6y li C6ng ty CO phin Tqp doin Dqi S& T16)
M5u si5 B 09 - DN/HN
3 HEP NHAT KINH DOANH
(a) Mua C6ng ty TNHH Quing c6o TruyAn thong TNT
Vdo.ngdry 15 th6ng 1 nim 2017, Tf p dodn d5 hodn t6t viQc mua vd ki6m so6t 50,49o/oquyAn sd h0u trong C6ng ty TNHH Qudng c6o TruyAn th6ng TNT vdi t6ng gi5 phi tdr
31.041 .419.092 d6ng.
Vigc hqp nh6t kinfr doanh ndy co 6nh hu&ng d6n tdri sdn c0a Tf p doin tai ngiy muanhu sau:
Tii sinTi6n vd c6c khoin tuong duong ti6nCdc khoin phdi thu ngin hanTii sdn kh5c
Ng phiitriNq phditrdThuO thu nh6p ho6n lqi phdi trd
Tii sin thuin
Lqith6 thuong maiLgi ich cO OOng kh6ng ki6m so5t
T6ng gi5 phiKhoin ti6n thu duoc
Gi6 tri hqp Ughi nh{n
tai ngiy muaVND
1.733.120.70438.936.498.021
675.466.020
41.345,084.745
(41 .995.913.178)(s60.526.s70)
(42.556.439.548)
11.211.354.803)
31.342.617.941(e10.155.e54)
31.041.419.092(1.733.120.704)
Tqi ngiy 31 thing 12 ndm 2017 , khodn ti6n 26.145 .419.092 dOng chua thanh toSn choviec hgp nnAt kinh doanh ndy duqc ghi nhQn ld mQt khoin phdi trd khSc (Thuyet minh18)
Doanh thu nim 2017 cia C6ng ty TNHH Qudng c5o Truyiin thong TNT la140.467.300.832 d6ng.
COI.Ic rY c6 pnAru TAP DoAN YEAHI(TGn trudc tliy li G6ng ty CO phAn Tf p doin Dqi SO T16)
Miu si5 B 09 - DN/HN
3 HEP NHAT KNH DOANH (tiiip theo)
(b) Mua nhom 96ng ty: c6ng ty YEAHI Network pte. Ltd. (',yeahl sing") vi c6ng tyTNHH YEAH1 Network ViQt Nam ('Yeahl VN,')
Vdo.ngdy 30 th6ng 9 nim 2017, Tfp dodn d5 hodn tat viec mua vd ki6m sodt 90%quyAn sd hiru c0a Yeahl Sing v0i iOng gia phi ld 1.O45.8OO.OOO OO.g Oua d6, TApdodn c0ngd6ng thoi ki6m so6t 90,09% quy6n s& h0u cOa Yeahl Vt{Oo yeahl Singnim giir 90% quy6n s& h0u c0a yeahl VN.
Viec hEp nnSt finh doanh dnh hu&ng d6n tiri sdn crla TQp dodn tai ngdy muanhu sau:
Tii sinTi6n vd cdc kho6n tuong duong ti6nPhii thu khdch hingC5c khodn phdi thu ngin han
N9 phiitriPhiitrd nguoi b5nPhditri kh6c
Tii sin thuin
LqithC thuong maiLqi ich cO d6ng kh6ng ki6m soit
-tlong gra pnr
Khoin ti6n thu duEc
Gi6 tr! hqp lyghi nhin
tai ngiy muaVND
3.535.717.58835.867.659.895
2.443.391
39.405.820.874
(43.201.973.627)(89.301.977)
(43.291.275.6041
(3.885.454.730)
4.594.770.347(445.6e1.125)
1.045.800.000(3.535.717.588)
Doanh thu nim 2017 cla Yeahl Sing ld. 357.354.960.331 d6ng Doanh thu trong giaidoan tii chinh tu ngiy 1 thdng 10 nim 2017 don 31 thdng 12ndm2o1T cia c6ng1yYeahl Sing ld: 127.230.683.368 dOng.
cONG TY c0 eHAN TAp DoAN vEAHI(T6n tru6c diy !i Cong ty C6 phAn Tqp doin Dqi SO T16)
MAu sii B 09 - DN/HN
3 HEP NHAT KNH DOANH (tiep theo)
(c) Mua nhom c6ng ty: C6ng ty C6 phin Truydn th6ng Trr,rc tuy6n Nelink ("Negink")vi C6ng ty Netlink Online Corporation (',Neflink Sing',i
Vdo.ngdy 1 th6ng 7 nim 2017,Jip dodn dd hodn t5t viec mua vd ki6m so6t 51,00%quy6n s& hCru crla Netlink v6i t6ng gi6 phi la 86.344.882.866 d6ng. eua d6, TQp doin90ng d6ng thoi ki€m soit Netlinf Srng do Netlink nim gi0 l}Oo/oqiryErla hiru crlaNetlink Sing.
Viec hqp nnat rinn doanh dnh hudng dOn trii sdn cOa Tf p doin tai ngiy muanhu sau:
I
Tii sinTi6n vd cdc khodn tuong duong ti6nDiu tu gop v6n vdo donvi khdCC6c khodn phii thu ngSn hanTdisdn c6 dinn hou hinhTdi sdn kh6c
Nq phiitriPhditrd nguoi b5nThuO thu nhQp hoin lqi phdi trdVay vd ng thu6 tdi chinhPhditrd kh6c
Tii sin thuin
LEith6 thuong maiLEi ich cO d6ng kh6ng ki6m soit
T6ng gi6 phlKhodn ti6n thu duoc
Gi6 tr! hep lfghi nhfn
tai ngiy muaVND
4.020.954.59513.616.1 82.4694.107.861.7451.924.362.158
490.294.382
24.159.655.349
(12.231.850.158)(126.131.553)
(2.858.380.669)(1 .913.719.061)
(17.130.081.4/-11
7.029.573.908
80.508.001.080(1.192.692.122)
86.344.882.866(4.020.954.595)
cOr,rc ry cO pnAru r4e ooan yEAHI(T6n tru6c tl6y li C6ng ty C6 phin Tqp rloin Dqi SO T16)
3
(c)
Ti6n mit-.xilen gut ngan nangCdc khodn tuong duong ti6n (.)
2017
M5u s5 B 09 - DN/HN
HEP NHAT KNH DOANH (tiiip theo)
Mua nhom cong ty:_C6ng ty C6 phin TryVen thong Trrrc tyy6n Neflink (,,Ne1ink,')vi c6ng ty Nettink online corporation ("Neflink Sing"i ltitii theoy
Tqi ngdy 31 thdng 12 ndm 2017 , khoin tidnT .447.882.866 dOng chua thanh to6n choviOc hEp nh5t t<inh doanh ndy duqc ghi nhfn ti mOt khodn pnditrd r<nac lfnuy5i;;h18)
Doanh thu nim 2017 cla nhom c6ng ty "Netlink" vi "Netlink Sing" li: 199.953.216.973d6ng Doanh thu trong giaidoan tdri crrinn tu 1 th6ng 7 ndm 2A1i a€nSr tnj.g 12ndm2017 cia nh6m cong ty "Netlink" vd "Neflink sing" 15: 14s.72s.gso.z62d6ng. -
TIEN VA cAc KHoAN TI/oNG DUoNG TIEN
2017VND
2016VND
1.884.713.846 550.614.12423.746.306.632 12.158.655.59316.300.000.000
41.931.020.478 12.709.269.717
5
(a)
(") C5c khodn tuong duong ti6n th6 hi€n c6c khodn ti6n grli bing d6ng Vi€t Nam cothoi hqn d6o han ban dAu tir mOt don ba thing tqi cdCngan hlng thuong mai vdhu&ng lii suSt lU 4,So/olndm d6n 5,3%/nim.
CAC rxoAN DAU T[/ TAI cHiNH
Diu tu nim gitr d6n ngiy d5o hqn
Gi6 giicVND
ri6ngrlic6klhEn ::IiS
Gia tr! ghis6VND
35.575.296.036
Gi6 gtic Gi6 tr! ghi s6VND VND
26.393.641.314 26.393.641.314
DAy ld c5c khodn tiAn gt}i ngin hdng.dinh k!'hu&ng lii suit tu 5% ddnTo/o (2016.5o/od6n 6,870), thoi gian d5o han tu 6 d6n 12 th6ng. C5c khodn ti6n grli ndy d5 dugc dirngldm tdi sdn dim bdo cho cdc khodn vay (Thuy6t minh 19(a)).
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6 PHA THU NGAN HAN cUA KHACH HANG
B6n th0 baCong ty Google Asia Pacific Pte. Ltd.COng ty TNHH Truy6n th6ng WPP C)C6ng ty Facebook lreland LimitedC6ng ty TNHH Aegis Media (Viet Nam)C6ng ty C6 phAn Truy6n th6ng T.K-L (-)COng ty C6 phAn Ph6t tri6n Truy6n th6ngQudng c6o MAC Viet Nam
COng ty C6 phin Beta MediaCOng ty C6 phin Truy6n th6ng Det ViCt VAC(.)
Cong ty C6 phAn Phim Thien NgAnCOng ty CO ph6n Global Call Corp.Kh5c
B6n li6n quan (Thuy6t minh 37(b))
C6ng ty TNHH MQt Thdnh Vi6n Long NgocChAu
Dii Truyen hinh Thinh pn6 HO Chi MinhC6ng ty TNHH Gidi TriDa phuong tiQn Chiu
AC6ng ty C5 phAn TruyOn th6ng GiditriDa
phuong tien VINACJCOng ty C6 phAn Giditri Sic MiuCOng ty TNHH Truy6n hinh c6p Vigt NamC6ng ty TNHH MQt Thdnh Vi6n FonevietKh5c
2017VND
81.258.215.51021.937.890.0974.815.407.7403.630.533.2753.011.047.000
2.261.490.0001.524.531.568
326.711.15433.691.365
35.161 .723.068
704.645.457
M5u s5 B 09 - DN/HN
2016VND
l
8.935.377.50111.369.719.245
5.950.956.2347.240.997.292
48.437.189.68334.617.974.757
331.425.000
I,
154.665.886.234 116.883.639.712
7
(.) Tai ngiy 31 th6ng_12 nim 2017, Tfp dodn di srl dung khoin phdithu ngSn hanc0a kh6ch hdng dO ldm tii sdn ddm bio cho khodn vay ngSn han ngin hing(Thuy6t minh 19(a)).
Tqi ngdy 31.th6ng 12ndm2017 vd ngdy 31 th6ng 12ndm2016, sO du c6c khodnphiithu ngin han c0a khSch hing di qu5 han thanh to6n lAn luqt li 550.697.280d6ng vd 400.697.280 d6ng.
TRA TRUOC CHO NGI.POI AAN NCAN HAN
2017VND
18.202.244.1055.000.000.000
2.965.896.616
2016VND
2 soo ooo ooo I:B?6 BBr 3Bg
- 1.363.438.0863.722.504.931 4.927.935.275
32.690.645.652 16.735.994.416
(
:
c6ttc ry cO pnAru TAp DoAN vEAHI(T6n tru6c rliy li C6ng ty CO phin Tqp doin Dqi SO T16)
8 PHA!THU KHAC
(a) Ngin hqn
2017VND
B6n tht} baLoi nhuin duqc chia tu hEp tdc kinh doanh 2.806.543.782Tqm fng nhin vi6n (.) 28.176.004.809KhSc 23.580.840.304
BEn ti6n quan (Thuyiit minh 37(b)) 7.135.444.353
M5u si5 B 09 - DN/HN
2016VND
4.085.304.7116.562.381.6287.865.119.817
23.699.119.723
61.699.493.248 42.211.925.879
I(,I
(b)
(.) Tai ngdy Q1 th6ng 12 ndm 2017, tam r?ng phAn vi6n chO y6u thC hien khodn tamt?;rg v-di sO ti6n 26.555.206.,429 d6ng cho Ong Truong Huynh Khdi Nguy6n, Gi6md6c c0a mQt cong ty con, dO thqrc hi6n c6c hoat dQng kinh doanh crja c6ng ty.
Dii hqn
2017VND
2016VND
B6n tht} baHqp t6c kinh doanh (*)Kh6c
B6n li6n quan (Thuyilt minh 37(b))Khoin dit cqc bdo l6nh thUc hiOn hEp
^ d6ng (..)
Ong V6 Th6i Phong
17.500.000.000 17.500.000.0004.158.491.523 1.555.983.694
8.000.000.0004.176.712.328
33.835.203.851 19.055.983.694
C) DQy la hqp d61g hop t6c llinh doalh vO diu tu, xAy dung vd kinh doanh du an .HUng Vuong Square tai s0 100 HUng Vuong, Phuong 9, Quin 5, Thdnh phO HOChi Minh gi0a C6ng ty vd chti dAu tu ld C6ng ty Tin An D6ng-Sdi Gon (truoc diyte Cqlg T TNHH Dlch r4Lr Thuong mai Mai Huo.ng Huong). T6ng gi6 tri dAu tu drr6n ld 50.000.000.000 dOng, trong d6, C6ng ty d6ng f gop 35% t6ng muc dAu tu,tuong duong 17.500.000.000 d6ng.vd ch0 dAu tu cl6ng f gop 65% muc dAu tu cdnlqi, tucrng duong 32.500.000.000 d6ng. Vigc phAn chia doanh thu s6 cin cu viodoanh thu hdng_nim crla dqr 5n, theo d6, chO diu tu d6ng yi dim bio phAn chiadoanh thu cho C6ng ty ld S,Slolndm, dqra t;6n t6ng doanh thu hdng nim trong suOtqu5 trinh ho. lc t5c hoic tOi thi6u 15% tr€n t6ng v6n g6p n6u dqr dn kh6ng phdt sinhdoanh thu. Tai ngdy ph6 duyet b6o c5o tdi chinh hqp nhAt niy, Cong ty dang ti6nhdnh cdc thrl tUc thanh ly hqp d6ng hqp t6c kinh doanh ndy.
(..) DAy ld khodn dit cqc ky qy! Bdo l6nh thyc hipn hqp d6ng vdi C6ng ty C6 phAnDich v.U Thuong mai Truy6n Th6ng Truc Tuy€n, m6t b6n liOn quan cia Tip dodn(Thuy6t minh 37(b)).
Tqi ngiy 31.th6ng 12ndm2Q17 vd 31 th6ng 12ndm2016, Tfp dodn kh6ng co kho6nphdi thu ngin hqn vd ddi han kh6c nio qu6 han hodc chua qu6 han nhung kho co khdning thu h6i.
c6r.rc ry cO pHAtr rAp DoAN vEAHI(T6n tru6c diy lir C6ng ty CO phin Tqp doin Dqi SO T16)
9 HANG TON KHO
M5u s6 B 09 - DN/HN
2016
58.572.129.249
12.428.827.4373.583.873.675
315.762.887
Dg phdngVND
(477.545.455)
Gi6 giicVND
7.157.000.000
4.600.000.00024.808.650.01811.977.362.340
80.952.381
Dg phdngVND
(477.545.4s5)
Gii g6cVND
Chi phi sin xuSt kinhdoanh dd dang
Chuong trinh chua duyQtphdt song
Hing h6a
Chi phi sdn xu5t phim
Bin quy6n phim
KhSc
DL/ phong gidm gi6 hington kho
GHI PHiTRA TRT.POC
Ngin hqn
Chi phidich vU trd truoc (.)Chi phi c6ng cq, dqng cqKh6c
S5 ou dAu nimTingPhin b6 trong nim
S5 ou cu6i nam
74.900.593.248 (477.54s.455) 48.623.964.739 (477.545.455)
(477.545.455) (477.545.45s)
74.423.047.793 48.146.419.284l
10
(a)
,.*
Bi0n dQng vE chi phitrd tru0c ngin han trong nim nhu sau:
2017VND
2017VND
2.116.019.4581.266.471.055
48.000.000
4.302.718.0887.233.413.382
(8.105.640.957)
201 6VND
3.683.088.357
619.629.731
4.302.718.088
2016VND
5.171.766.78913.659.380.075
(14.528.428.776)
3.430.490.513 4.302.718.088
c6ttc ry c0 pxAtt rAp ooltt yEAHI(T6n tru6c cliy lir C6ng ty CO phin Tfp doin Dgi SO T16)
10 cHt PHiTRA TRI/oC (tiiip theo)
(b) Dii hqn
Chi phi d0u tu, ph6t tri6n dr,r 6n k€nh truy6nhinh
Chi phidich vU trd truoc (*)Kh6c
Bi6n dQng v€ chi phitrd tru6c ddi han trong nim nhu sau:
20.385.650.623 36.436.526.142
2017VND
13.636.363.6354.987.498.4351.761.788.553
2017VND
36.436.526.1423.649.083.421
(19.699.958.940)
M5u s5 B 09 - DN/HN
2016VND
35.595.250.89;841.275.252
2016VND
11.923.802.17245.768.273.025
(21 .255.549.055)
56 ou dAu ndmTingPhAn b0 trong nim
SO Ou cu6i nem 20.385.650.623 36.436.526.142
11
C) Chi phi dich vu trd trudc ngin hqn vi dii han chi y6u bao gOm chi phitruy6nd5n vd phi bdn quy6n truytin hinh tri truOc cho nhd cung c5p.
PHAI THU VE CHO VAY DA! HAN
DAy li c6c khodn cho mOt b6n li6n quan ld Ong V6 Th6i Phong vay co thoi han 48th6ng vdi han muc 43.000.000.000 diing, duqc dim bdo bing s6 tiCt kiem ti6n grli30.000.000.000 cl6ng tqi NgAn hdng Thuong mqi CO phAn Phdt tri6n Thdnh pnO HO CniMinh vd toin bO s6 c6 phAn cria Ong V6 Th6i Phong tqi C6ng ty. Khodn cho vay niy colii suAt lOo/olndm (Thuy6t minh 37(b)).
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(b)
cOr.rc ry cO pnAru TAp DoAN yEAHI(T6n tru6c tliy li C6ng ty C6 phin Tqp doin Dqi Srl T16)
TA SAN c0 DINH (tiiip theo)
Tiisin c5 alnn thu6 tiichinh
Nguy6n gi5Tqi ngdy 1 th6ng 1 nim 2017 vd 31 th6ng 12ndm2017
KhAu hao l0y k6Tqi ngdy 1 th6ng 1 ndm2017KhSu hao trong nim
Tqi ngdy 31 th6ng 12ndm2017
Gi5 tr! cdn lqiTqi ngdy 1 thdng 1 ndm2017
Tqi ngdy 31 thSng 12ndm2017
(c) Tiisin c6 elnn v6 hinh
Quy6;rsr) dgng tISt Bing s6ng chii
VND VND
4.500.000.000_ 2.524.382.154_
M5u s5 B 09 - DN/HN
M6y m6c thi.it biVND
2.833.229.210
493.319.722414.618.912
907.938.634
2.339.909.488
1.925.290.576
Phin m6mm6y tinh
VND
41.867.0004.186.000
-tlong cgngVND
7.066.249.1544.186.000
Nguy6n giiiT4i ngdy 1 th6ng 1 ndm2017Ting khdc
Tqi ngdy 31 th6ng 12 ndm 2017
Khiu hao t0y kiiTqi.ngdy 1 th5ng 1 ndm 2017KhAu hao trong nim
Tgi ngdy 31 th6ng 12ndm2017
Gii tr! cdn I3iTqi ngdy 1 th5ng 1 nlm2017
Tai ngdy 31 thdng 12ndm2017
4.500.000.000 2.524.382.154 46.053.000 7.070.435.154
348.794.55260.076.872
2.791.132 351.585.6849.419.895 69.496.767
4.500.000.000
4.500.000.000
408.871.424 12.211.027 421.082.451
2.175.587.602 39.075.868 5.714.663.470
2.115.510.730 33.841.973 6.649.352.703
I
cONG Ty cO eHAN TAp DoAN vEAHI(T6n truoc ddy lir C6ng ty CO phin Tqp rtoin D3i SO T16)
13 LOI THE THI/ONG MAI
56 du diu nimTing trong nim (.)Phin b0 trong nimD6nh gi6 lai ch6nh lgch t! gi6
SO du cu6i nem
M5u sii B 09 - DN/HN
2017VND
116.445.389.36;(7.274.531.107)
219.222.944
109.390.081.206
2016VND
l
(.) Chi tiCtlqi th6 thuong mqi ph6t sinh tu hqp nhAt kinh doanh trong nim vd thoi gianphan b0 udc tinh nhu sau:
Lqi thii Thoi gianthuong mai phin b6
VND (Nim)
COng ty TNHH Qudng c6o TruyAn thOngTNT 31.342.617.941 10
C6ng ty YEAH1 Network Pte. Ltd 4.594.770.347 10COng ty C6 phAn Truy6n th6ng Trqrc
tuy6n Netlink 80.508.001 .O8O 10
116.445.389.368
II
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cONG TY c0 PHAN TAP DoAN vEAHI(T6n tru6c ttiy ti C6ng ty C6 phin TAp doin Dgi SO TrE)
14 PHA TRA NGUOI EAN NCA].I HAN
M5u sii B 09 - DN/HNII
I
I
i
15
B6n thu ba
C6ng ty Coinmarket Cap LLCDai Phet thanh Truy0n hinh Thdnh ph6 CAn
ThoC6ng ty CO phAn Giditri Sic mduC6ng ty TNHH TruyOn hinh c6p Vigt NamCOng ty C0 phin Qudng c5o Sao Th6 gi0iCOng ty C6 phin Truy6n th6ng GiditriDa
phuong tien VINACJC6ng ty TNHH MQt Thinh Vi6n Long Ngoc
ChAuC6ng ty TNHH Gi6i triDa phuong tiQn
ChAu AC6ng ty TNHH MQt Thdnh Vi6n FonevietKh6c
B6n thu baCong ty TNHH Truy6n thong WPPKh6c
126.325.444.089 69.949.547.074
Tqi ngdy 31 th6ng 12ndm2017 vd ngdy 31 th6ng 12ndm2016, Tip dodn kh6ng cokhoAn nq phdi tri nguoi b6n ngin han ndo qu6 han.
NGUOI MUA TRA TIEN TRUOC NGAN HAN
2017VND
38.246.813.010
17.658.982.72114.833.777.2659.903.277.0006.097.960.718
3.01 1.939.689
36.572.693.686
2017VND
201 6
VND
7.358.231.07;_
8.598.813.650
18.329.280.659
10.282.143.6125.268.457.534
20.112.620.546
2016VND
,l
2.770.700.0003.805.114.503 2.509.662.344
6.575.814.503 2.509.662.344
II
:I
I
I
t
cONG TY c0 PHAN TAp ooAN vEAHI(T6n tru6c rtAy !i C6ng ty C6 phAn Tqp doin Dgi Sr? T16)
M5u s6 B 09 - DN/HN
16 THUE VA CAC KHOAN PHA! NOP NGAN SACX NHA NUOC
Thu6 gi6 tri gia tingThuO TNDNThu€ thu nhQp c6 nh6nC6c loaithu6 kh6c
2017VND
12.279.347.30812.209.453.481
977.750.533237.250.580
2016VND
7.283.360.6635.912.394.5671.261.149.343-
12.279.347.30812.209.453.481
977.750.533237.250.580
2016VND
1.540.961.5992.587.201.3181.805.464.7227.796.291.2001.621.048.6223.850.792.8981 .358.117 .236
25.703.801.902 14.456.904.573
Bi6n dqng crla thu6 vi cdc khodn phdi nOp Ngin s6ch Nhd nu0c trong nim nhu sau.
Tqi ngiy Sii phit sinh Sii ea nEplcin Tqi ngiy1.1.2017 trong nim tr& trong nim 31.12.2017
VND VND VND VND
Thu6 gia tri gia tdngThuC TNDNThu6 thu nhip c6
nhinC6c loai thue khec
7.283.360.663 40.317.071.6915.912.394.567 14.528.122.647
1.261.149.343 1.506.329.921- 237.250.580
(35.321 .08s.046)(8.231.063.733)
(1 78e.728.731_)
14.456.904.573 56.588.774.839 (45.341 .877 .510) 25.703.801.902
17 CH! PHi PXA TNA NGAN HAN
Chi phi l5i vayTrich truoc chi phi ph6t hdnh phimPhAn chia doanh thu tu hoat dQng qudng c5oChi phl hEp t6c kinh doanh tr6n k6nh VTC4Luong vd thudng cho nhAn vi6nChi phi bdn quy6nKh6c
2017VND
3.992.579.7712.657.341.3541.177.026.996
442.929.739387.870.500
827.546.630
9.485.294.990 20.559.877.595
I
I
I
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cONG TY c0 PHAN TAP DoAN vEAHI(T6n tru0c rtiy li C6ng ty C6 phAn Tqp doin Dqi SO T16)
18 PHA TRA NGAN HAN KHAC
M5u sii B 09 - DN/HN
B6n th& ba
Phditrd vC nEp d6ng hEp t6c kinh doanh (.)Phditrd mua c6ng ty conKh6c
B6n li6n quan (Thuy6t minh 37(b))
2017VND
5.853.801.79233.593.301.95816.460.735.006
66.211.418
2016VND
26.073.765.826
5.860.035.844
29.545.687
55.974.050.174 31.963.347.357
f) Mgt c6ng .ty con da kli hqp ddng ho. p t6c kinh doanh khong thdnh lfp phAp nhinvoi mOt s6 c6ng ty, c6 nhAn kh6c dO sdn xuat phim. C6ng ty con niy s6 sir dqrngv5n tu nhCrng nhd d5u tu ndy tlO tU sdn xuat phim hoic dai dien d€ kf hEp dOnghgp tdc kinh doanh v0i nh0ng nhd sin xu5t phim kh5c. Sau khi c6c b9 phim duqc^ ,,|c6ng chi6u, cin c0 vdo gi6 tri dAu tu, cdc b6n tham gia s6 phAn chia loi nhuintrudc thu6 tu viQc sin xuSt phim.
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cONG TY c0 eHAN TAp DoAN vEAHI(T6n tru0c tIAy li C6ng ty C6 phAn T{p doin Dqi Su T16)
MAu s6 B 09 - DN/HN
19 cAc KHoAN vAy vA Ng THUE TA! cHiNH (ti6p theo)
(b) Vay vi nq thu6 tii chinh dii hqn (ti6p theo)
(v) Ilgng-laT, 90ry Jy dd ph6t hdnh 1 13..780 trdi phi6u chuyen d6i co menh gi6 td 1triQu dOng/trdi phi6u vi duqc trd ldi sult7o/o,nem. Vdo ngiay st th6ng 12 nZm zot7 ,
tr6i phi6uchuy6n d6i Ouqc mua lai vdi gi6 bing voi m€n-n gia th,"o th'6a tfruan vOi '
tr6i chrl, bao g6m 68.668.000.000 d6ng c0a COng ty Ancla-Asset Limited vd45.512.000.000 d6ng cOa O cO OOng t0n cia COng iy.
Bi6n dgng vO trdi phi6u chuyOn d6i trong nim nhu sau:
56 du d6u ndmTing do phdt hdnhMua lai
56 ou cu6i nam
2017VND
113.780.000.000(1 13.780.000.000)
2017VND
2017VND
2016VND
TAI SAN THUE THU NHAP HOAN LAI
Tdi sdn thu6 thu nhQp hoSn lai vd thu6 thu nhfp hodn lai phdi tri duqc bu tru khi T6pdodn c6 quy6n hEp ph6p duEc bU tru gi0a tdl sdn thu0 thu nhfp hi€n hdnh voi thu6'thunhip hien hdnh phii trd vd khithu€ thu nhfp hoSn lai co li6n quan di5n cirng m6t coquan thu6. Chi tiet c0a tdi sin thu0 thu nhQp hoin lai nhu sau:
2016VND
2016VND
i
ITii sin thu6 thu nhQp hodn lai:Tdi sdn thu6 thu nhQp hoin lai duEc thu h6i trong
vong 12 th5ng 806.924.582 164.446.849::
Bi6n dQng cOa tdi s6n thu6 thu nhfp hoin lai trong nim nhu sau:
SO Ou dAu ndm 164.446.849 190.158.407Ghi nhQn vdo b6o c6o k6t qui hoSt dQng kinh doanh
hop nhit (Thuy6t minh 33) 642.477.733 (2S.T11.5SB)
56 du cu6i nem 806.924.582 164.446.849
Tdi sdn thue TNDN hoin lai chO y6u phdt sinh tu c6c khodn ch6nh l6ch tam thcyi do vi6ctrich lQp dqr phong vi cdc khodn chi phitrd truoc.
21
(a)
c6nc ry c0 pnAru TAp DoAN vEAHI(T6n tru0c diy li C6ng ty C6 phAn Tfp doin Dqi SO T16)
vON cHU sO xryu
Sii lugng c6 phi6u
56 luqng cO phi6u ddng kf
S0 luqng cO phi6u dd ph6t hdnhSO luqng cO phi€u di mua lai
56 luEng cO phi6u dang luu hdnh
Chi ti6t viin g6p cria chi s& h(i,u
Miu sii B 09 - DN/HN
2017C6 phi6u
ptr6 ttrOng
23.800.000
23.800.000
2016
-
C6 phi6uptrO ttr6ng
10.000.000
10.000.000
(b)
23.800.000 10.000.000
31.12.201631.12.2017
Ong Nguy6n Anh Nhugng T6n9
DFJ VinaCapital Venture lnvestment Ltd.
Ancla Assets Ltd
Ong Dio Phrlc TriC6 cl6ng kh6c
SO lugng c6 phieu di ph6t hinh 23.800.000 100,00 10.000.000 100,00
C6 phiiiupnO tn6ng
9 853.399
8.499.637
2.973.2601.039.498
1.434.206
%
41,40
35,71
12,49
4,37
6,03
C6 phiiiuptrO ttrOng
5.052.017
4.016.824
529.908
401.251
otIO
50,52
40,17
5,30
4,01
(c) Tinh hinh biiin tlgng cria v5n c6 phAn
Tai ngdy 1 th6ng 1 ndm 2016C6 phi6u mdi ph5t hinh
Tai ngdy 31 thing 12ndm2016C6 phi6u mcri ph5t hirnh
Tai ngdy 31 th6ng 12ndm2017
SO cO phiiiu
9.750.000250.000
c6 phitiuptrO ttr6ng
VND
97.500.000.0002.500.000.000
T6ng cgngVND
97.s00.000.0002.500.000.000
100.000.000.000138.000.000.000
10.000.00013.800.000
100.000.000.000138.000.000.000
23.800.000
Menh gi6 c6 phi6u: 10.000 d6ng tr6n mgt c6 phi6u.
238.000.000.000 238.000.000.000
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cOttc ry cO pxAr.r rAp ooAN vEAHI(T6n tru0c cl6y li C6ng ty CO phin Tf p doin Dqi SO T16)
M5u si5 B 09 - DN/HN
22 riruH Hirun rANG GAM NGUON vON cHU sO xUu (tirip theo)
(i) Theo Nghi quyqt sO ZOt 7A.2O17[YEGINQ vir Nghi quyet sO ZOt 7C.\O17IYEGINe crlaDai hOi d6ng CO d6ng quy6t dinh ting v6n Oieule COng ty tu ngu6n loi nhu3n chuaphin phOi c0a cdc nim 201 6vd2017.
(ii) Theo $Ohi quyet sO ZOt 7A.2O17[YEGINQ crla Dai hQi d6ng CO OOng quy6t dinh tingv6n di6u lC C6lg ty. bdng viQc phSt hdnh 11.378.000 c6 pnEn pnO tn-Ong-v0i mgnh gi-510.000 d6ng/c6 phAn cho c6 d6ng hign h0u theo s6 luEng th6a thufn gi0a cdc c6d6ng.
(iii) Theo fohi euyet s6 zot 7A.2017/YEG/NQ crla Dai lai ctono Co oong quyet dinh tdngv6n di6u le C6lg ty. bang vigc phdt hAnh 600.000 c0 phan ph6 th6ng v0imenh gi610.000 d6ng/c0 phAn v0i gid ph5t hdnh ld 5O.OOO d6ng/c6 phAn cho cdn bQ c6r[nhAn vi6n vd d6it6c chi6n luoc.
23 LEt icH cO sor,rc KHoNG KIEM soAT
Bi6n dQng vO lEi ich cO d6ng kh6ng ki6m so5t trong nim nhu sau:
2017VND
2016VND
SO du dAu ndmTdng do hqp nhat kinh doanhLEi nhu0n/(16) thuan phAn b0 cho c6 dOng kh6ng
ki6m so6t trong nimC6 O6ng kh6ng ki6m so6t gop th6m vOn
CO OOng kh6ng ki6m so6t r0t v6nCO tuc d5 tr6 trong nimCh€nh lech ti gie h6i doai
56 ou cu6i nem
8.064.598.113 6.593.127.1152.644.794.136
23.407.416.831 (18.210.224)3.600.000.000 2.900.000.000
- (7e5.832.834)(9.468.372.049) (614.485.944)
10.446j92
28.258.883.223 8.064.598.1 13
I
1
cONG Ty c0 eHAN TAp DoAN vEAHI(T6n tru6c tl6y li C6ng ty C6 phAn Tfp doin Dqi SO T16)
Miu s6 B 09 - DN/HN
24 Lft co eAN rnEN c0 pHlEu
L?i:9 bdn tren 90 phi6u dusc tinh bing higu crla sO toi nhu?n thu6n phAn b6 cho c6c
c0 il6ng vd s6 trlch quy khen thudng, ph0c lqi chia cho s6 luong blnh quAn gia quy6ncrla s6 c6 p[e^, pno trong dang
]!,,u_hAnh trong nam, rnonf#;# .:;-;'6"phiilil'6th6ng duqc C6ng ty mua tai vd gi0 ldm c6 phiSu qu!: - -- r'
t
2017 20{6 l
ILoi nhuan thuan phin b6 cho c5c co oong (vND) 58.871 .715.378 16.144.938.220Binh qu6n s6 c6 phi6u pnO tnOng dang luu hdnh 'i
(cO phiCu) 10.864.548 11.300.383 :
Lii co bdn tr6n m6i co phi6u (vND) "-*
** l
Lii suy Sjdm tren cO phi6u: C6ng ty fh6!g c6 cO phi6u ti6m ndng c6 t6c dgng suy gidmlii tr6n cO phi6u d6n ngiy tap b5o c6o tiichinh hEp nh5t ndy.
zs cAc xHoAN MUc NGoAr BANG cAru o6l xE roAru
(a) NgoqitQ c6c loqi
Khodn muc tidn vd c6c khodn tuong duong ti6n d5 bao g6m s6 ngoqi t9 56.316 D6 taMy, 221.030 DO la Singapore vd 54 chi vdng (2016: 3 DO ta trly viS+ chi ving).
(b) Cam k6tthu6 hoqtdQng ,
Mrlc thanh to6n t6i thi6u T?p dodn ph6i trd trong tuong lai cho cdc hEp d6ng thu6 ho4t .
dQng khOng [0v ng.ang tqi ngiy 31 th6ng 12 ndm 2o1i lir 233.593.397.s39 66ng (2016.109.565'569.701 d6ng). ChitiCt c6c khodn thanh toSn Cluqc trinh bdy taiinrveirinn Se.
(c) Cam k6t g6p v5n I
MOc cam fet v6n Tip dodn phii g6p trong tuong lai cho cdc hEp d6ng hop t6c kinhdoanh di kf-tqi !9aV 31 th6ng 12 nim 2C17 h 43.116.703.751 d6ng (tqi ngdy 31 th6ng12 ndm 2016. 1.509.207.865 cr6ng). Chi tiCt c6c khodn cam ket gOp-v6n d"qt trinh bi!tqiThuyCt minh 39.
cONG Ty c0 eHAN TAp DoAN vEAHI(T6n tru0c diy li C6ng ty C6 phAn Tqp doin Dqi Sr? T16)
26 DOANH THU THUA]{ VE eAN HANG VA CUNG CAp DICH VU
371 .671.695.1 20
293.016.261 .536105.265.002.55339.698.299.19113.419.234.239
347 .181.82128.143.989.241
M5u si5 B 09 - DN/HN
343.896.801.615
196.839.594.46113.714.285.7163.998.219.0138.205.830.615
301.295.4546.702.613.725
2016VND
2017VND
Doanh thu bin hing vi cung c5p dlch vr,r
Doanh thu qudng c5oDoanh thu tu chuong trinh ph5t tr6n hq tAng
kV thuit s0Doanh thu b6n chuong trinhDoanh thu tu bdn quy6n phimDoanh thu cung cAp dich vU
Doanh thu cho thu6 mit bingDoanh thu kh6c
C5c khoin giim trir doanh thuChi6u khSu thuong mai
Doanh thu thuin vd Oen hing vi cung c5pdlch vq
Doanh thu thuAn tu qudng c6oDoanh thu thuAn tu chuong trinh ph6t tr6n ha
tAng k! thuflt s6Doanh thu thuAn tu b6n chuong trinhDoanh thu thuAn tu bdn quy6n phimDoanh thu thuAn tu cung cAp dich vtlDoanh thu thuin tu cho thu6 mft bingDoanh thu thuAn kh5c
GtA V6N HANG BAN VA cUNG cAP DtcH VU
Chi phi sdn xu6t chuong trinhChi phi cho thu6 k6nhChi phiti6p s6ngChi phl ldm phimChi phi bdn quy6n phimChi phido luong luot xemChi phi kh6c
851.561.663.701 573.658.640.599
(11 .211 .754.284) (11 .002.647 .373)
360.459.940.836
293.016.261.536105.265.002.55339.698.299.19113.419.234.239
347.181.82128.143.989.241
332.894.154.242
196.839.594.46113.714.285.7163.998.219.0138.205.830.615
301.295.4546.702.613.725
840.349.909.417 562.655.993.226
2016VND
2017VND
439.743.802.58488.765.690.90625.226.439.392
8.151 .038.9976.682.693.5946.345.000.000
18.469.226.223
304.079.813.04310.661 .598.48749.010.747.094
4.846.545.45625.352.173.202
6.023.999.9998.329.404.728
593 383 891 696 40R 304 )R) Ono
cONG TY c0 eHAN TAp DoAN vEAHI(T6n tru0c d6y lir C6ng ty C6 phAn TQp doin Dqi SO T16)
28 DOANH THU HOAT DQNG TAt CHiNH
. ,,..;.Lar uen gutLii ch6nh lQch ti gi5 h6i do6i di thr.rc hignThu nh?p tu cdc khodn diu tuDoanh thu hoat dQng tdi chinh kh6c
GHI PHiTAICHiNH
Chiphi lii vay ngAn hdngChi6t kh6u thanh toSnChi phi no thu6 tii chinhL6 thuan do d6nh gi6 t4i c6c khodn co g6c
A.ngoar Ie cuot nam
Chi phitdi chinh kh6c
CHt PHi BAN HANG
Chi phi khdo s6t thi truongChi phi luongChi phidich vu mua ngoiiChi phi kh6u hao tdi sdn c6 OinnKh6c
M5u sii B 09 - DN/HN
2017VND
9.528.104.975 2.158.810.21698.234.058
- 2.568.750.0002.145.651
9.628.484.684 4.727.560.216
2016VND
21 .005.91 5.713 17 .161.028.824
2017VND
1 6.1 15.626.0071 .81 0.016.1 18
68.240.735
1.514.9143.010.5'17.939
26.625.452.21713.236.520.2839.581.761.562
338.266.8322.952.971.512
2016VND
12.589.01 8.3124.380.402.267
191.608.245
36.246.285.7427.526.387.4916.653.143.261
456.652.4453.166.610.491
2016VND
2017VND
I
I
(
52.734.972.406 54.049.079.430
cONG Ty c0 eHAN TAp DoAN vEAHI(TEn tru0c diy li C6ng ty C6 phin Tqp doin Dgi Su T16)
31 CHI PHiOUAN LY DOANH NGHIEP
Chi phi nhAn c6ngChi phi dich vu mua ngodiPhin bO lqith6 thuong mai (Thuy€t minh 13)PhAn b6 chi phitrd tru0cChi phi khSu hao tdi sdn cO OinnChi phi bing ti6n kh6c
32 THU NHAP VA CHI PHi KHAG
Thu nh{p khicLai tU thanh lf tdi sdnKh6c
Chi phi khicL5 do thanh lf tii sdnPhqt do vi phamKh6c
t5 rnac
85.596.057.685 63.1 66.438.151
2017VND
35.183.659.07233.102.763.801
7 .274.531.1074.310.226.5742.266.032.9793.458.844.152
2017VND
8.747.6404.300.560
13.048.200
(201.271.349)(e04.556.32e)
M5u sii B 09 - DN/HN
2016VND
25.304.870.68120.900.756.339
5.648.115.1821.786.258.2019.526.437.748
2016VND
23.982.275200.943.635
224.925.910
(1.892.045.447)(461.454.755)(464.504.442)
(1.105.827.678) (2.818.004.644)
11.092.779.4781 (2.593.078.734)
cONG Ty c0 eHAN TAp DoAN vEAHI(TGn tru6c diy li C6ng ty C6 phin T{p doin Dqi SO T16)
MAu s6 B 09 - DN/HN
33 THUE THU NHAP DOANH NGHIFP
S0 thuC tr6n lEi nhuAn k6 to6n truoc thue crla TQp dodn kh6c voi sO tnue khi duoc tinhtheo thu6 su6t ap dung 20% vd duqc the hi0n nnu sau:
LEi nhu0n kO to6n trudc thu0
Thu€ tinh d thu6 su6t ZOZ
Di€u chinh:Thu nhfp kh6ng chiu thu6Chi phi kh6ng duEc kh6u trut5 tinn thue da duoc srl dlrngCh6nh lQch tqm thoi md kh6ng ghi nhfn tii
sdn thu6 thu nhfp hoin laiUu dSithu6t5 tinn thu6 md kh6ng ghi nhQn tdi s6n thu6
thu nhQp hoin lai
Dqr phong thi6u cOa nim trudc
Chi phlthuC TNDN (")
Chi phithuC TNDN ghi nhQn trong b6o cdo k6t qu6hogt dgng kinh doanh hEp nh5t:ThuC TNDN - hign hdnhThue TNDN - hoin lai
Chi phithuc TNDN C)
19.232.955.425 7.392.404.174
2017
VND
96.164.777123
(3.771.939.813)
1.564.360.898(1 .306.800.461)
(990.684.078)(1.009.879.82e)
167.632.772-
14.528.122.647(642.477.733)
2016VND
22.109.646.294
(1.716.416.042)
219.818.784
87.111.382
5.957.206.74025.711.558
13.885.644.914 5.982.918.298
13.885.644.914 5.982.918.298
C) Chi phi thu€ TNDN cho nim tdi chinh duEc udc tinh dua vdo thu nhQp chiu thu6 vdc6 tho co nhirng diou chinh tiry thugc vdo sqr ki6m tra crla co qrrn inLE
- '
c6r,rc ry c0 pnAr,r rfle ooAru yEAHi(T6n truuc rl6y ti C6ng ty C6 phAn Tqp doin D3i SO T16)
34 CHI PHiSAITI XUAT KINH DOANH THEO YEU 16
2017
VND
601 .540.1 17.69067.565.567.25048.420.179.3557.274.531.1074.310.226.5742.604.299.811
MAu sii B 09 - DN/HN
2016VND
404.052.957.76380.806.149.542
32.831 .258.172
5.654.329.6222.175.104.491
Chi phi nguy6n vAt li6uChi phidich vqr mua ngodiChi phi nhAn c6ngChi phi ph6n bO lqithe thuong maiChi phi phAn bO c6ng cqr
Chi phi kh5u hao tdi sdn c6 Oinn
-I2o6ro,{F
t.:
731.714.921.787 525.519.799.590
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cOr,rc ry cO pxAr,t rfln ooaru yEAHI(TGn tru0c rl6y li G6ng ty C6 phAn Tfp doin Dqi SO T16)
Trong nu6cVND
M5U Sii B 09 - DN/HN
BAo cAo Bg PHAN (tiiip theo)
Bio c6o bg phfn theo khu vr,rc tlla liDoanh thu, gi6 v6n bo phan dua vdo vitri dia lf cria TQp dodn nhu sau:
Doanh thu thuAnGi6 v6n
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ura von
Trong nurycVND
562.655.993.226(408.304.282.009)
NuOc ngoiiVND
605.929.431.806 234.420.477.611(380.741.285.344) (212.642.606.352)
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congVND
840.349.909.417(5s3.383.8s1.696)
c0ngVND
562.655.993.226(408.s04.282.009)
154.351.711.217
225.188.146.462 21.777.871.259 246.966.017.721
154.351.711.217
Thi truong nudc ngodi chri y6u c0a Tfp dodn ld Singapore.
36
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c6r.rc ry c0 pnAru TAp DoAN vEAHI(TGn tru6c tt6y li C6ng ty C6 phAn Tqp doin Dgi SO T16)
aAo cAo Luu cHUyEru nEru rf;
C5c giao dlch kh6ng bing tidn
Chuy6n tu vay ddi han sang vay ngin hanMua c6ng ty con bdng khodn ph6itrd
f,r ang von
Sti tidn divay thuc thu trong nim
2017VND
623.310.42633.593.301.959
132.000.000.000
2017
VND
404.150.857.437
M5u si5 B 09 - DN/HN
2016VND
698.863.203
2016VND
272.521.982.403
(b)
(c)
Vay theo kh6 uoc th6ng thuong
Sri tien di thr,rc tri g5c vay trong nim
Ti6n trd nq g6c vay theo kh6 u0c th6ng thuongTi6n trd ng g6c tr5i phi6u thuongTi6n trd nq g6c thu6 tdi chinh
2017VND
273.712.841.85823.398.000.000
755.527.788
2016VND
266.233.320.673
73.374.500.000
755.527.785
cONG Ty c0 eHAN TAp DoAN vEAHI(T6n truoc tl6y ti C6ng ty C6 phAn T{p doin Dgi Sr} T16)
MAu s6 B 09 - DN/HN
37 THUYET MINH VE CAC EEN LIEN QUAN
Trong nim, TAp doin co giao dich vd s6 du vOi c6c b6n li6n quan nhu sau:
TOn
Ong Nguy6n Anh NhuEng T6ngOng DAo Ph0c TriOng V6 Th6i PhongC6ng ty C6 phin Dich vu Thuong maiVi6t Nam
Truc tuy5nCOng ty DFJ VinacapitalVenture lnvestment Ltd.
(a) Giao dlch v6icic b6n !i6n quan
Trong nim, c5c giao dlch chinh ytSu sau ddy duEc thuc hi€n voi cdc b6n ti6n quan
M6i quan hQ
Chrl tich HDQTT6ng Gi5m tl6c, thinh vi6n HDeTPh6 TOng Gi6m d6c tdi chinhC6ng ty chiu sr,r ki6m so6t c0a thinh
vi6n Ban Gi6m d6cC6 Cl6ng l6n
i) Doanh thu cung cdp dlch vqt
C.o.lg ty C6phAn Dich vu Thuong mqiVi€t Nam Truc tuy6n
Cho mugr
C6ng ty C6 ph6n Dich vqr Thuong maiVietNam Truc tuy6n
Cho vay
Ong Vo Th6i Phong
ii) Mua dlch vqt
C6ng ty C6 phAn Dich vu Thuong mqiVietNam Truc tuy6n 1323.179.302
iii) Cdc khodn chi cho cdc nh6n sy quin t!,chi ch6t
Luong vd c5c quy6n tEi gQp kh6c
iv) fri c6 tic
Ong V6 Th5i PhongC6ng ty DFJ VinacapitalVenture
lnvestment Ltd.
347 .181.821 301 .295.454
4.918.886.802 824.168.000
6.752.840
2016VND
1 .671.046.504
2017VND
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24.443.386.194
vi)
35.864.555.647
8.657.982.782
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37
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THUYET MINH VE cAc eEN LIEi.I QUAN (tiiip theo)
Si5 au cu5i nem v6i cic b6n !i6n quan
2017VND
(i) Phdi thu ngdn hgn cia kh6ch hdng (Thuy6t minh 6)
C6!g ty C6 phAn. Dich vu Thuong maiVietNam Truc tuy6n 704.645.457
M5u sii B 09 - DN/HN
2016VND
331.425.000
7.135.444.353 7.214.456.098
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Ong V6 Th6i Phong
12.176.712.328
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Ong V6 Th6i Phong 35.864.555.647
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39 CAM KET GOP V6N
Tqi ngdy 31 thSng 12 ndm.2017, cdn crl vdo c6c hop d6ng hEp t6c kinh doanh da ky,cdng ty cdn phdi gop so tien dAu tu voi tong gi6 tri nhu.riitiei nen J"Ji'
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COng ty C6 phAn NVUCOng ty C6 phAn Ph6t triOn Thuong hieu yEAHISpringme CorporationC6ng ty C6 phdn DAu tu vd Sdn xuAt phim YEAHICOng ty C6 phAn Gop V6n
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2017VND
43.116.703.751
40
Duoi 1 nim
sO LtEu so SANH
MOt vdi sO tiCu so s6nh d5 duEc trinh biy lai cho phi hEp voi c6ch trinh biy cga nimnay.
9_6nc ry cO pnAru TAp DoAN vEAHI(T6n tru6c d6y !i C6ng ty C6 pf,in fap doin Dqi SO T16)
M6u s6 B 09 _ DN/HN41 CAC SI/ KIEN SAU ruAM rAI CHINH XEr THUC XY XE TOAN NAM(a)
Ilfl! f|ffi.Tflf#?;;+:* c6ns ty c6 phin ADSBNC vi c6ns ty c6 phin cons
Tr-ong th6ng 1 n5m 2018, chrl tich HDQT d5 th6ng qua quyet dinh mua l4i 51o/o v6ndi6u t0 c.a nhom c6ns ty co pnln noseN. ,i'it;;ir"cbli#'i#; Nghe va DuEcfffi [l': J?f5 J*,1'AiT"lyffi H ffij|a] ii'il, ni,ip,., n 5 i, i vl in l" tu; .n, G;
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(b) Nhin chuy6n nhugng th6m 2i% v6nc6 phin cria Nerink viQt Nam
Tr.ong th6ng 1 nim 2018, ch0 tich HDQT d5 th6ng qua quy6t dinh mua th6m 25% v6ndi6u t0 coa Neflink viQt Nam, nang ty--t6;il,5ira'x;;;{i,6;;;;:ii'i;; c6ns ty niy tu51o/o r€n 760/o. Gi6 chuyOn nhuEng pnu tnrb. ,ao ret qud hoqt dgng kinh doanh nim2017 de duoc kiem toin c0a Neilink Viet fl.r.lii'ngay ph6 duyOt bdo c6o tdi chinhhqp nhat ndy, c6ngty di trd t."ortian "o.
rr.E',ien 20 t1i d6ng ch.o c6 dong crjaNeilink Viet Nam, thrliuc chuyOn nn""ng .opnl. ,a. dang duEc ti6n hdnh.
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