BAO CAO TAI CH1NH NAM 2016 TONG CONG TY DICH VIJ VIEN THONG — VNPT VINAPHONE

(Da durc Chit tich Tong Cong ty VNPT VNP phe duyet tai Y8: 19 0f71'---VNPT VNP-.81S. nggy/(1402017)

I. BAO CAO CAN DOI KE TOAN RANG (ML s6 B01-DN) Tai th6i diem ngay 31 thang 12 nam 2016

Dan vi tinh: VND

Ma so TAI SAN SO cuoi nam SO clau nam

(trinh bay Iai)

100 A. TAI SAN NGAN HAN 6.555.629.302.028 5.101.439.629.595

110 I. Tin va ck khoan tuong &rang ti'en 2.417.505.841.201 619.445.126.928

120 II. DP to tai chinh ngin han 300.000.000.000

130 III. Cac khoan phai thu ngin hp 3.428.701.519.634 3.886.701.958.341

140 IV. Hang ton kho 134.537.843.695 154.009.702.124

150 V. Tai san ngan' han khac 274.884.097.498 441.282.842.202

200 B. TAI SAN DAI HAN 769.845.603.085 761.461.735.021

210 I. Cac khoan phai thu dai han 1.452.201.725 1.508.583.341

220 H. Tai san co Binh 530.278.497.372 499.105.774.761

240 III. Tai san do. dang dai han 148.889.075.048 168.175.195.195

260 IV. Tai san dai han khac 89.225.828.940 92.672.181.724

270 TONG CONG TAI SAN 7.325.474.905.113 5.862.901364.616

300 C. NQ PHAI TRA 4.400.986.101.108 3.090.326.470.568

310 I. Na ngin han 4.264.985.394.034 2.872.699.679.082

330 II. Na dai hp 136.000.707.074 217.626.791.486

400 D. VON CHU SO IitrU 2.924.488.804.005 2.772.574.894.048

410 I. Win chit so. hau 2.924.488.804.005 2.772.574.894.048 430 II. Ngu6n kinh phi va quji khac _

440 TONG CONG NGUON VON 7.325.474.905.113 5.862.901364.616

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II. BAO CAO IdT,QUA. KINH DOANH RIENG (MAu so B02-DN) Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016

Don vi tinh: VND

Ma so CHI TIEU

Cho nam tai chinh ket thtic ngay 31 thing 12

nam 2016

Cho giai doan tai chinh tir 8/5/2015 den 31/12/2015 (trinh bay

190

10 3. Doanh thu thuan vd ban hang va cung cap dich NT

37.312.424.156.736 14.503.683.099.561

11 4. 9id von hang ban va dich vu cung cap

32.694.378.093.307 13.119.726.465.072

20 5. 1,9'i nhan gi)p ye ban hang va cung cap dich vu 4.618.046.063.429 1.383.956.634.489

21 6. Doanh thu host &Ong tai chinh 55.040.719.729 2.255.118.000 22 7. Chi phi tai chinh 157.674.243.760 56.724.876.546

25 8. Chi phi ban hang 2.350.356.576.937 662.945.007.869

26 9. Chi phi quan1Y doanh nghidp 1.077.139.563.953 259.435.393.864

30 10. L9i nhan than tir host dl:mg kink doanh 1.087.916.398.508 407.106.474.210

40 13. Lai nhuan khac 14.340.933.160 17.222.379.347

50 14. Ttmg 19i nhan Ice toan trirorc thud 1.102.257.331.668 424.328.853.557

51 15. Chi phi thud TNDN hidn hank 220.570.417.279 93.481.766.870

60 16. Lcli nhan sau thud TNDN 881.686.914.389 330.847.086.687

III. BAO CAO LUt1 CHUYEN TIEN TE RIENG (Mitt so B03-DN) Cho nam tai chinh Ice't thhc ngdy 31 thing 12 nam 2016

Dan vi tinh: VND

Ma SO CHI TIEU

Cho nam tai chinh ket thfic ngay 31

thing 12 nam 2016

Cho giai loan tai chinh tir ngay 8 thing 5 nam 2015 den ngay

31 thing 12 nam 2015 (Phan lcqi Jai)

20 Luu chuy& tian thuan tir hoar dOng kinh doanh 2.339.823.746.731 171.256.702.281

30 Luu chuyL ti'en thuan' sir dung vao hoar dOng dau hr

(542.035.855.434) (137.318.556.311)

40 Luu chuy&I tin thuan tir hoat dOng tai chinh - 585.230.025.939

50 Luu chuyen tien thuan trong Ick 1.797.787.891.297 619.168.171.909

60 Tien va tirong dtrung teen din Ick 619.445.126.928 -

61 Anh hirerng ciia thay d61 tY gii hstii doii quy dal ngoai q

272.822.976 276.955.019

70 Tien en& nam/ky 2.417.505.841.201 619.445.126.928 ,G

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IV. BAN THUYET MINH BAO CAO TAI CHINH (MAu so B09-DN)

1. TONG CONG TY

Tong Cong ty Dich vu Vien thong ("Tong Cong ty") la met doanh nghiep Nha nuov trtrc thu6c Tap down But chinh Vien thong Viet Nam ("Tap doan") duoc thanh lap theo Quyet dinh so 88/QD-VNPT-HDTV-TCCB ngay 8 thang 5 nam 2015 dm Hei deng Thanh vien Tap doan Buu chinh Vien thong Viet Nam, va theo GiAy Chung nhan Bang Doanh nghiep so 016869738 do SO Ke hooch va Dau to thanh phe Ha Nei cap lan dau ngay 11 thang 6 nam 2015 va theo GiAy Chirng nhan Bang ky Doanh nghiep dieu chinh lAn thir nhat vao ngay 14 thang I nam 2016.

Hoat &Ong chinh duoc clang IcY cita Tong Cong ty theo GiAy Chimg nhan Ding kY Doanh nghiep la:

10. Ban buon thiet bi va linh kien dien tit, vien thong;

0. Hog &Ong vien th6ng ve tinh;

11, Hog deng vien thong khac;

► Hog deng kien truc va to van kyr thuat co lien quan;

► Sira chira may moc thiat bi;

► Hog deng dich vu he) tro kink doanh khac;

► Quang cao;

► Kinh doanh bAt deng san, quyen sir dung dAt thu6c chit so hat, chit sir citing hoac di thue;

► Hog deng dich vu h6 trq khac lien quan den van tai;

► Giao dvc nghe nghiep;

11. Lap trinh may vi tinh;

► Tu van may vi tinh va quan tri he thong may vi tinh; va

10- Hog dOng dich vii cong nghe thong tin va dich vu khac lien quan den may vi tinh.

Tong Cling ty co tru sa chinh tai se 57 Huynh Thitc Khang, PhuOng Lang Ho, Quan Deng Da, Ha Nei va co 70 don vi truc thu6c.

Ling Cong ty có cac don vi hoch toan phi thu6c gem:

0. Ban Khach hang T6 chirc - Doanh nghiep;

0. Ban Khach hang Ca nhan;

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► 63 Chi nhanh Tang C6ng ty Dich vu Vien thong la cac trung tam kinh doanh tren dia ban tinh, thanh ph6;

► Cong ty Du lieu VNPT;

► Cling ty Phan mem VNPT;

► Trung tam ho trg ban hang mien Trung;

► Trung tam ho trq ban hang mien Nam; va

I' Ban Quan 1ST du an VNPT - Vinaphone.

2. CC1 TRINH BAY

2.1 Co' sd• lap bao cao tai chinh ctia Tiing Cling ty Dich vu Vien thong

Theo Quyet dinh so 146/QD-VNPT-HDTV-TCCB do Chu tich H6i d6ng Thanh vi'en Tap down Buu chinh Vien th6ng Viet Nam 14 ngay 10 thang 6 nam 2015 ye ban hanh tam thai dieu Fe to chirc va hog dOng dm Tong Cong ty Dich vu Vien thong. Tong Cong. ty CO cac don vi trvc thu6c la cac don vi hach toan phu thu6c nhu dugc trinh bay tai Thuyet minh so 1.

Bao cao tai chinh cua T6ng C6ng ty dugc lap teen ca so tong hqp cac bao cao tai chinh cua cac dan vi tnic thu6c. Cac bao cao tai chinh cua cac dan vi tivc thu6c dugc lap ding ky va sir dung cac chinh sach ke toan mot cach thong nhat.

Cac chi tieu cita bao cao tai chinh dugc thgc hien bang each hqp cung cac chi tieu Wang Ong oh tat ca cac bao cao tai chinh cda cac dan vi true thu6c.

Cac giao dich va s6 du v6' dau tu von (cdp von chu so hitu, von dau tu xay dkmg ca ban, ...), cung caRhang h6a, dich vu, san pham, thu h6, chi he,... gala cac dan vi truc thu6c vai nhau dugc can trir theo tong chi tieu Wong Ong tren bao cao tai chinh.

2.2 Chuan myc va Chi di) k" loan dp dyng

Bao cao tai chinh cua T6ng Cong ty dugc trinh bay bang d6ng Viet Nam ("VND") phu hop vai che do ke toan doanh nghiep Viet Nam va cac Chuan muc ke toan Viet Nam ("CMKTVN") do B6 Tai chinh ban hanh theo:

► Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh bon Chuan muc ke toan Viet Nam (Dat 1);

► Quyet dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chuan muc ke toan Viet Nam (Dgt 2);

► Quyet dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau Chuan muc ke toan Viet Nam (Dat 3);

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► Quyet dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuan Inge ke toan Viet Nam (Dig 4); va

► Quyet dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6n Chuan num ke toan Viet Nam (Dat 5).

Ngoai ra, bao cao tai chinh cua Tong Cong ty cling dugc trinh bay phit hop vai cac van ban huang dan n6i bO ye cong tac quanitai chinh va hach toan ke toan c6 lien quan do T6ng C8ng ty va Tap doan Btru chinh Vien thong Viet Nam ban hanh.

Theo dO, bao cao tai chinh dugc trinh bay kern theo va viec sir dung cac bao cao nay khong danh cho cac doi tugng khong dugc cung cap cac thong tin ye cac thu tvc va nguyen tac va thong 14 ke toan tai Viet Nam va han nth khong dugc chit dinh trinh bay tinh hinh tai chinh, ket qua hog dOng kinh doanh va luu chuyen tien to theo cac nguyen tac va thong 14 ke toan dugc chap nh'an rOng rai o cac nuac va lanh tho khac ngoai Viet Nam.

2.3 Hinh thWc so k" loan ap dyng

Hinh thirc s6 ice toan dugc ap dung dm Tong C8ng ty la Cluing tir ghi se.

2.4 K,y ke totin nam

KS, ke toan nam cua T6ng Cong ty ap citing cho viec lap bao cao tai chinh bat dau tir ngay 1 thang 1 va ket thuc ngay 31 thang 12.

2.5 Dan vi ti'jn to sir dyng trong ke loan

Bao cao tai chinh dugc lap bang don vi tien to sir citing trong ke toan cua T6ng Cong ty la VND.

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU

3.1 Ti'n va cac khoan twang chrang tien

Tien va cac khoan tuong throng tien bao g6m tien mat tai quy, tien giri ngan hang, cac khoan dau to ngan,han c6 theri han goc kung qua ba thang, co tinh thanh khoan cao, co kha nang chuyen doi de clang thanh cac lugng tien xac dinh va khong co nhieu rai ro trong chuyen doi thanh tien.

3.2 Hang ton kho

Hang din kho dugc ghi nhan theo gia thap hon,gicra gia thanh 6 dua san pham den vi tri va dieu kin hien tai va gia tri thuan co the thuc hien dugc. Gia tri thuan co the thuc

6

hien dugc la gia ban u6c tinh dm hang ten kho trong dieu kien kinh doanh binh thu6ng trir chi phi trac tinh de hoan thanh va chi phi ban hang trot tinh.

Tong C6ng ty dp dung phucmg phap ke khai thu6ng xuyen de hach toan hang din kho vai gia tri dugc xac dinh nhu sau:

Nguyen vat lieu, cong - chi phi mua theo phucmg phap thgc to dich danh cg dung cg, hang hoa

Di" phong giam gia hang ton kho

Du phong giam gia hang ten kho dirge trich lap cho phAn gia tri du kien bi ten thAt do cac khoan suy giam trong gia tri (do giam gia, hu hong, kern pham chat, loi th6i v.v.) co the xay ra doi vai nguyen vat lieu, thanh pham, hang Ma ton kho Ichac thuec quyen s6 him dm Tong Cong ty dtra teen bang chimg hop ly ve sir suy giam gia tri tai ngay ket thuc kj, ke toan nam.

Se tang hoac giam khoan du phong giam gia hang ten kho dugc hach toan vao gia yen hang ban trong nam.

3.3 Ctic khoa'n phai thu

Cac khoan phai thu dugc trinh bay tren bao cao tai chinh theo gia tri ghi so cac khoan phai thu tir khach hang va phai thu khac sau khi can trir cac khoan du phong dugc lap cho caci khoan phai thu kh6 doi.

Du ph6ng ng phai thu kho doi the hien phAn gia tri cua cac khoan phai thu ma Tong Cong ty du kien khong co kha nang thu hoi tai ngay ket thfic kji ke toan nam. Tang hoac giam so du tai khoan city ph6ng dugc hach toan vao chi phi quan 1)", doanh nghiep trong bao cao ket qua hoat deng kinh doanh.

Tong Cong ty trich lap du phong ng phai thu kho doi theo t le trich lap dugc huemg an tai Thong to so 228/2009/TT-BTC do Be Tai chinh ban hanh ngay 7 thang 12 nam 2009 ("Thong to 228") va Van ban so 692/VNPT-VNP-KTTC do Tong C6ng ty Dich vu Vfen thong ban hanh ngay 20 thang 8 nam 2015 ye viec trich lap du ph6ng va xfr1)", ng phai thu kh6 doi.

3.4 Tai san co dinh hau hinh

Tai san co dinh him hinh dugc the hien theo nguyen gia trir di gia tri khAu hao luy ke.

Nguyen gia tai san co dinh bao gem gia mua va nhung chi phi c6 lien quan trgc tiep den vi'ec dua tai san vao boat deng nhu du kien.

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Cac chi phi mua sam, nang cap va dei mai tai san c6 dinh dugc ghi tang nguyen gia cua tai san va chi phi bao tri, sfra chaa dugc hach toan vao ket qua hog deng kinh doanh khi phat sinh.

Khi tai san co dinh him hinh dugc ban hay thanh 1)'/, cac.lchoan lai hoac phat sinh do thanh tai san (la phan chenh Lech gifra giaa tien thu thuan to viec ban tai san vai gia tri con lai cua tai san) dugc hach toan vao bao cao ket qua hog Ong kinh doanh.

Tai san c6 dinh him hinh cim Tong Cong ty bao gem tai san c6 dinh dugc hinh thanh tir mua sam va xay dung ca ban hoan thanh hoac dugc ban giao tir Tap doan VNPT:

it- Bei vai tai san c6 dinh him hinh do Tap doan VNPT ban giao cho Tong Cong ty khai thac, sir dung, tai san dugc ghi titian khi co bien ban ban giao cong vai nhang chting tit lien quan khac de xic dinh nguyen gia; va

► Doi voi tai san co dinh him hinh hinh thanh tir xay dtmg ca ban, tai san dugc tam ghi tang nguyen gia khi co bien ban ban giao, nghiem thu dua yap sir dung. Khi do, guyen gia cim tai san dugc ghi nhan dua tren gia tri uac tinh theo du toan hoac kh6i Luang nghiem thu, va sau do, nguyen gia tai san c6 the dugc dieu chinh khi co h6 sa quyet toan cong trinh.

3.5 TN san co dinh vo hinh

Tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia trir di gia tri hao men lay ke.

Nguyen gia tai san co dinh vo hinh bao gem gia mua va nhi-mg chi phi co lien quan truc tiep den viec dua tai san vao sir dung nhu du kien.

Cac chi phi nang cap va di mai tai san c6 dinh v8 hinh dugc ghi tang nguyen gia cim tai san va cac chi phi lchac dugc hach toan vao bao cao ket qua hog dOng kinh doanh khi phat sinh.

Khi tai san co dinh vo hinh dirge ban hay thanh ly, cac khoan lai hoac to phat sinh do thanh ly tai san (la phan chenh lech gifra gifra tien thu thuan ttr viec ban tai san vai gia tri con lai cim tai san) dugc hach toan vao bao cao ket qua hoat Ong kinh doanh.

Quy'dn su clung ddt

Tien thue dat tra tnrac cho cac hgp deng thue dat co hieu luc truck nam 2003 va dugc cap Giay chimg nhan quyen sir dung dat dugc ghi nhan la tai san c6 dinh v8 hinh theo quy dinh cila Thong tu so 45/2013/TT-BTC do Be Tai chinh ban hanh vao ngay 25 thing 4 nam 2013 huong dan the de quan1Sr, sir dung va trich khau hao tai san co dinh ("Thong tu 45").

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3.6 Khali hao va hao mon

Khau hao tai san co dinh hfru hinh va hao mon tai san c6 dinh vo hinh dugc trich theo phucmg phap khau hao duong thang trong su6t thai gian hitu dung ugc tinh ctia cac tai san theo Thong to so 45/2013/TT-BTC ngay 24 thang 4 nam 2013 va cac quy dinh, htrOng dan nei be khac cua Tong Cong ty.

Phan mem may,tinh 3 - 8 nam Nha cira, vat kien truc 5 - 30 nam May moc thiet bi 3 - 15 nam Phucmg tien van tai, truyen dan 6 - 15 nam Trang thiet bi van phong 3 - 6 nam Tai san khac 4 - 25 nam

3.7 Chi phi tra trtror

Chi phi tra tnrac bao gem cac chi phi tra truac ngan han ho4c chi phi tra truck dai han tren bang can din k'e toan va dugc phan bo trong khoang thari gian tra truac hoc thin gian cac lgi ich kinh to dugc tao ra tir cac chi phi nay.

Cac loaf chi phi sau day dugc hach toan vao chi phi tra truac dai han de phan be dan vao bao cao k'et qua hog deng kinh doanh:

► Chi phi tra truac ve thue thiet bi, cv ser ha tang;

► Cong cu, dung cu xuat dung trong nhieu nam voi gia tri lon; va ri )t p. Chi phi tra tnrac dai han khac. 0!

3.8 Ctic khan phili tra va chi phi trich &war

Cac khoan phai tra va chi phi trich truac dugc ghi nhan cho s6 tien phai tra trong tuong lai lien quan den hang h6a va dich vu da nhan dugc kh6ng php thuc vao viec Tong Cong ty da nhan dugc hoa don dm nha cung cap hay chua.

3.9 Try cap thoi viec phcii tra

Trg cap th6i viec chi tra cho ngutri lao deng dugc ghi nhan vao chi phi trong nam cua Tong Cong ty khi thuc to phat sinh.

3.10 Cac nghiep vu bitng ngoyi

Cac nghiep vu phat sinh bang cac don vi tien to khac vai don vi tien to ke toan cua Tong Cong ty (VND) dugc hach toan theo tS, gia giao dich thuc to vao ngay phai sinh nghiep vu theo nguyen tac sau:

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► Nghiep vu lam phat sinh cac khoan phai thu dugc hach town theo gia mua cua ngan hang thucmg mai not T8ng Cong ty chi dinh khach hang thanh town;

► Nghi'ep vu lam phat sinh cac khoan phai tra dugc hach town theo tS, gia ban dm ngan hang thucmg mai not Tong Cong ty chr Icien giao ditch; va

► Giao ditch mua sam tai san hoac cac khoan chi phi dugc thanh town ngay bang ngoai to (khong qua cac tai khoan phai tra) dugc hach town theo tS, gia mua cua ngan hang thong mai ncri Tong Cling ty thov hien thanh Wan.

Tai ngay k& tilde lc5'1(6 town nam, cac khoan moc tien c6 goc ngoai to ducat dinh gia Lai theo ty gia giao ditch dux to tai ngay dm bang can &I ke town theo nguyen tac sau:

► Cac khoan mite tien to dugc phan loaf la tai san dugc hach town theo ty gia mua cua ngan hang thucmg mai not Tong Cong ty thue:mg xuyen c6 giao ditch; va

► Cac khoan moc tien to dugc phan loci la no, phai tra dugc hach town theo tS7 gia ban dm ngan hang thucmg mai not TOng Cong ty thu6ng xuyen co giao ditch.

Tat ca cac khoan chenh Lech tS, gia thkrc to phat sinh trong nam va chenh Lech do danh gia lai so du tien to co goc ngoai to cuoi nam dugc hach town vao bao cao ket qua hoat dOng kinh doanh.

3.11 Ghi nhftn doanh thu

Doanh thu dugc ghi nhan khi 'Ring Cling ty co kha nang nhan dugc cac Igi itch kinh to co the xac dinh dugc mgt each chat chan. Doanh thu dugc xac dinh theo gia tri hop V, cila cac khoan da thu hoac se thu dugc sau khi tn:r di cac khoan chiet khau thucmg mai, giam gia hang ban va hang ban III tra lai.

Doanh thu cung cap ditch vu VT-CNT7' thu to khach hang

T6n4 Cling ty ghi nhan doanh thu to kinh doanh the cao, ma the, tai khoan Eload (Iva tren so tien thu dugc va/hoac se thu dugc khi the tra trtrac (bao gom the vat 1S1 va the so) (lucre ban cho ngueri mua, khong pho thuOc vao gia tri cua luu luong sir dung thIrc to cira khach hang, theo huong can tai Van ban so 18494/BTC-CDKT cita B) Tai chinh ban hanh ngay 11 thang 12 nam 2015.

Doanh thu phoi hqp kinh doanh vai cac dot vi trot thuoc TOP clown VNPT

Vio ngay 19 thang 5 nam 2016, HOi ding Thanh vien Tap down Buu chinh Vien thong Viet Nam da ban hanh Quy& dinh s6 99/QD-VNPT-HDTV-KHDT ye vi'ec phe duyet co the kinh to cac ditch vu vit'in thong, truyen hinh va tong nghe thong tin dm Tap down. Tren ca sec do, T6ng Giam d6c Tap down da ban hanh:

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► Quyet dinh se 815/QD-VNPT-KHDT vac) ngay 19 thang 5 nam 2016 ve viec ban hanh gia chuyen giao cac dich vu van thong, truyen, hinh va ding nghe thong tin oh Tap doan Buu chinh Vien thong Viet Nam ("Quyet dinh so 815"). Quyet dinh nay quy dinh ye gia chuyen giao cac dich vu vien thong ca ban, cac dich vu gia tri gia tang, n6i dung, cac dich vu ding nghe thong tin giita cong ty me (Tap doan VNPT) va Tong C8ng ty Dich vu Vien thong va VNPT-Media (la hai ding ty con do Tap doan VNPT sor him 100% von dieu le);

► Quyet Binh se 1483/QD-VNPT-KHDT vio ngay 1 than 8 nam 2016 ve vi'ec VNPT chuyen giao tien nap cho Ten Cong ty Dich vu Vign thong va Tong png ty Dich vu Vien thong sir dung tien nap cua VNPT de thanh toan ("Quyet dinh so 1483"); va

11. Cong van se 3902/VNPT-KHDT-LTTC ngay 1 thang 8 nam 2016 ctia Tap doan ve vi'ec huang clAn cong be so lieu, doi soat, thanh toan doanh thu, chi phi phoi hap kinh doanh, nei be, ket not vai doanh nghiep khac va hach toan ke toan ("Cong van so 3902").

Va cac van ban khac c6 lien quan la Cong van 4480/VNPT-KHDT ngay 15 thang 9 nam 2016, Quyet dinh 1818/QD-VNPT-KHDT ngay 20 than 10 nam 2016 va Cong van 5597a/VNPT-KHDT ngay 20 thang 10 nam 2016.

Can cu cac van ban neu tren dm Tap doan, Tong Cong ty da ban hanh Cong van 4916/VNPT VNP-KHDT-KTTC ngay 16 thang 8 nam 2016 huorng &An doi soat, thanh toan doanh thu, chi phi phei hgp kinh doanh, hach toan ke toan theo ca the gia chuyen giao, Cong van 6717/VNPT VNP-KHDT ngay 9 thang 11 nam 2016 ye huong din ca the /; kinh to sira doi theo Quyet dinh 1818/QD-VNPT-ICHDT va cac van ban huang din khac. Theo d•5: .G ► ; Sau khi ghi nhan doanh thu tir kinh doanh the cao, ma the, tai khoin Eload dua ten se II

tien thu duarc khi ban cho ngutri mua va/ho4c se thu ducfc khi the tra truorc (bao gem the vat ly va the so) duqc ban cho ngtr6i mua, Tong Cong ty ghi nhan chi phi la 94% menh gia the cao, ma the da chuyen sang tang thai sin sang sir dung + menh gia Top-up da chuyen tir cac tai khoan Eload cua VNPT-Vinaphone sang cac tai khoan Eload cua dai 1Si, diem ban the, ten ca s6 hea dan do VNPT Net phat hanh;

► Tong Cling ty ghi nhan phai thu la 94% se tien tieu dung tai Ichoin chinh cua thue bao VinaPhone tra truac, EZPay tra sau, GPhone tra sau + tien nap cac tai khoan chinh khach dung de thanh toan truc tiep), nguon so lieu do VNPT-Net thong bao;

I. Hang thang, dip tren ltru luting ket n6i thoai, data....va dua tren mdc gia chuyen giao nhu quy dinh tai Quyet dinh so 815, VNPT-Net thong bao cho Tong C8ng ty ghi 'than chi phi vai VNPT-Net va VNPT tinh/thanh phe; va

► Doi v6i dich vu VT-CNTT tra sau khac: doanh thu duqc ghi nhan khi dich vu da cung cap tori ichach hang, Tong Cong ty ghi nhan gia yen theo so lieu do VNPT-Net thong bao dtra tren ca the gia chuyen giao.

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Thkrc hien van ban so 1097/VNPT-KTTC-ICHDT ngay 13 than 3 nam 2017 dm Tang Giam doe Tap doan Buu chinh Vign thong Viet Nam, Tong C8ng ty da can tir so den phai thu tucmg Ung v6ri 94% s8 tien tieu dung tai khoan chinh cua thud' bao VinaPhone tra truerc, EZPay tra sau, GPhones tra sau + tien nap cac tai khoan chinh khach dung de thanh toan trkrc tiep), theo nguon s8 lieu do VNPT-Net thong bao, \Teri chi phi phai tra cho VNPT Net lien quan den 94% menh gia the cao, ma the da chuyen sang tang thai sari sang sir dung + menh gia Top-up &a' chuyen tir cac tai khoan Eload cua VNPT-Vinaphone sang cac tai khoan Eload cita dai 1Sr, diem ban the.

Cac Quyet dinh nay c6 hieu lkrc thi hanh tir ngay 1 thing 1 nam 2016. Cac Quyet dinh nay kllac vai ca the kinh to va ghi nhan doanh thu trong giai doan chuyen ti6p theo m8 hinh 3 Tong Cong ty ducc Tap doan quy dinh trong nam tai chinh ket thuc ngay 31 thing 12 nam 2015 tai cac van ban so 4608/VNPT-KHDT ngay 19 thing 8 nam 2015 va so 5883/VNPT-ICI-IDT ngay 03 thing 11 nam 2015.

Doanh thu ban hang

Doanh thu ban hang duot ghi !than khi cac rui ro tong yeu va cac quyen so hat hang hoa da duoc chuyen sang nguOi mua, thutmg la khi thuc hien viec chuyen giao hang Me.

Doanh thu tit cung cap hang hoa sim, ba tich hop alo/Halo, Iphone, Ipad, USB3G...

Doanh thu not ba gifra cac dcm vi trirc thuac dm Tang Cong ty Dich vu Vin thong, Tang Cong ty ap dung ca the do Tang Cong ty ban hanh theo Van ban so 1832/VNPT VNP-KTTC ngay 16 thing 10 nam 2015 de ghi nhan doanh thu khi hang hoa dtryc chuytn giao. Theo van ban hang din nay, gia ban nai ba tai cac dam vi thanh vien khoi hach toan phu thuac dm Tong C8ng ty ducyc ghi nhan nhu sau:

r Sim trang, sim thud' bao: bang gia von; va

r BO tich hop alo/Halo, Iphone, Ipad, USB3G: bang gia von.

Doi v(ri giao dich ban cho cac don vi ngoai Tang Cong ty thi ap dung gia ban.

Tii'n lai

Doanh thu &roc ghi nhan khi tien lai phat sinh tren ca so. don tich (co tinh den lon tiro ma tai san dem Iai) trir khi kha nang thu hoi tien raj kh8ng chic chin.

3.12 Thud'

Thud' thu nhap hien hanh

Tai san thud' thu nhap va thud' thu nhap phai nap cho nam hien hanh va cac nam truck duac xac dinh bang so tien du kien duac thu hoi tir hoac phai nap cho ca quan thud', dkra tren cac mire thud suit va cac luat thud' co hieu luc den ngay ket thuc kSr ke toan nam.

12

Thug thu nhap hien hanh dugc ghi nhan vao bao cao ket qua hog dOng kinh doanh ngoai trU truing hqp thud thu nhap phat sinh lien,quan den mOt khoan muc duqc ghi thing vao von chi' sof htru, trong trutmg hop nay, thue thu nhap hien hanh ding dugc ghi nhan truc tiep vao von chit ser htru.

T6ng C8ng ty chi duqc bu trir cac tai san thud' thu nhap hien hanh va thud thu nhap hien hanh phai nOp Ichiyong Ging ty c6 quyen hqp phap dugc bit trir gitra tai san thue thu nhap hien hanh vii thue thu nhap hien hanh phai nOp va Tong C6ng ty du dinh thanh toan thue thu nhap hien hanh phai nOp va tai san thue thu nhap hien hanh tren ca sO thuan.

Thud thu nhdp hoiin lot

Thud thu nhap hoan lai dugc xac dinh cho cac khoan chenh Lech tam thed tai ngay ket,thtic ky ke toan gitra ca se( tinh thue thu n11'4 cita cac tai san va nq phai tra va gia tri ghi so dm cac khoan mix nay trong bao cao tai chinh.

Thud thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh Lech tam then chit thue, ngoai trir:

► Thud thu nhap hoan lai phai tra phat sinh tir ghi nhan ban dau cua mOt tai san hay nq phai tra tir mOt giao djch ma giao dich nay khon* c6 anh huong den lqi nhuan ke toan va lqi nhuan tinh thue thu nhap (hoac 16 tinh thue) tai thai diem phat sinh giao djch;

► Cac chenh Lech tam theri chju tittle gin lien veri cac khoan dau to vao cac cong ty con, cong ty lien kat va cac khoan von g6p lien doanh khi Tong C8ng ty co kha nang Idem soat thed gian hoan nhap khoan chenh lenh tam then va chic chin khoan chenh Lech tam theri se khong dugc hoan nhap trong tucmg lai co the du doan.

Tai san thue thu nhap hoan lai can dugc ghi nhan cho tit ca cac chenh Lech tam that dugc khau trir, gia tri duqc khau trir chuyen sang cac nam sau ctia cac khoan 16 tinh thue va cac khoan uu &di thue chua sir dung, khi chic chart trong tuang lai se co lqi nhuan tinh thue a sir dung nhiing chenh Lech tam theri dugc khau trir, cac Ichoin 16 tinh thue va cac uu dai thue chua sir dung nay, ngoai trir:

► Tai san thue hoan lai phat sinh tir ghi nhan ban dau cita mOt tai san hoac nq phai tra tir mOt giao dich ma giao djch nay khong CO anh huong den lgi nhuan ke toan va lqi nhuan tinh thue thu nhap (hoac 16 tinh thue) tai thoi diem phat sinh giao dich;

► D6i yeti cac chenh Lech tam.theri dugc khau trir phat sinh tir cac khoin dau to vao cac ding ty con, cong ty ket va cac khoan von Op lien doanh, tai san thue thu nhap hoan Lai duqc ghi nhan khi chic chin la chenh l'enh tam theri se duqc hoan nhap trong tucmg lai CO thd du doan duqc va CO lqi nhuan chju thue de sir dung dugc khoan chenh Lech tam thed de.

Gia tri ghi s6 cua tai san thue thu nhap hoan lai phai dugc xem xet lai vao ngay kdt thitc IcSr ke toan nam va phai giam gia tri ghi so city tai san thue thu nhap hoan lai den mire bao

13

dam chic chin co dl loi nhuan tinh thue cho phop loi ich cira m6t phin hoc toan b0 tai san thud' thu nhap hoan lai dugc sir dung. Cac tai san thue thu nhap hoan lai chtra dugc ghi nhan truck day dugc xem xet lai vao ngay ket thiic ky ke toan nam va dugc ghi nhan khi chic chin co du loi nhuan tinh thue trong twang lai de co the sir dung cac tai san thue thu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan lai va thud' thu nhap hoan lai phai tra dugc xac dinh theo thug silt du tinh se ap dung cho nam tai chinh khi tai san dugc thu h6i hay no phai tra dugc thanh toan, dui tren cac mirc thue suit va luat thue co hieu luc vao ngay ket tit& IcSr ke toan nam.

Thue thu nhap hoan lai dugc ghi nhan vao bdo cao ket qua hoat dOng kink doanh ngoai trir truerng hop thue thu nhap phat sinh lien quan den mOt khoan muc dugc ghi thing vao von chu s6 Mtn, trong truemg hop nay, thue thu nhap hoan lai cling &roc ghi 'than true tiep vao von chit ser hfru.

Tong Cong ty chi dugc bir trir cac tai san thue thu nhap hoan lai va thus thu nhap hoar' lai phai ngp khi Tong Cong ty co quyen hop phap duce bit trir gifra tai san thue thu nhap hien hanh vai thue thu nhap hien hanh phai nOp va cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra nay lien quan tbi thue thu nhap doanh nghiep dugc quan 1Yr 136i cling mOt co quan thue:

► d6i vOi cling mOt don vi chiu thud; hoac

► Tong Cong ty du dinh thanh toan thue thu nhap hien hanh phai nOp va tai san thue thu nhap hien hanh tren co soy thuan hoc thu hoi tai san &mg th6i veri viec thanh toan no phai tra trong timg IcSr twang lai khi cac khoan trong yeu cita thue thu nhap hoan lai phai tra hoc tai san thue thu nhap hoan lai &roc thanh toan hoc thu hoi.

4. DIEU CHINH SAI SOT SO LIEU

Trong nam 2016, TOng Cling ty da thuc hien dieu chinh lai met s6 du lieu Wong ling ten bao cao tai chinh tai ngay 31 thing 12 nam 2015 va cho giai (loan tai chinh tir ngay 8 thing 5 nam 2015 den ngay 31 thing 12 nam 2015 theo ket qua kiern toan cua Kiem toan Nha nuerc. Chi tic& nhu sau:

BANG CAN DOI ICE TOAN

Da Ayr trinh bay trtrov day

Trinh bay lai

Don vi tinh: VND

Diegc trinh bay 10

Phai thu ngin hp khac 811.359.063.277 248.072.501 811.607.135.778 Du pheng giam gia hang ton kho (10.928.893.211) 869.903.706 (10.058.989.505) Thue GTGT throe khan trir 396.169.349.115 (23.163.687.289) 373.005.661.826 Chi phi tra truck dai han 91.691.243.794 980.937.930 92.672.181.724 Phil tra ngirai ban ngin han 724.246.178.584 (2.363.884.376) 721.882.294.208

14

TONG GONG TY

DICH VU

VIEN THONG

Hoang Tuyk Mai Trin Tien Dung

ng Ginn' doe

Tuyen Huang

Nguai mua tra tien truac ngan han - 153.441.443.949 (114.197.968) 153.327.245.981 Thue va cac khoin phai nOp Nha Nuoc 79.646.022.424 7.634.055.182 87.280.077.606 Chi phi phai Ira ngin han 256.476.276.429 (31.138.889.225) 225.337.387.204 Phil tra ngan han khac 109.722.496.850 (260.123.508) 109.462.373.342 Phai tra dai han khac 65.561.553.064 (56.640.790) 65.504.912.274 Lqi nhuan sau thug chua phan phei 5.234.907.533 5.234.907.533

BAO CAO KET QUA HOAT DONG KINH DOANII Doanh thu ban hang va cung cap dich vu 14.478.514.210.016 25.174.334.545 14.503.688.544.561 G,ia von hang ban va cung cap dich vu (13.146.411.186.144) 26.684.721.072 (13.119.726.465.072) Chi phi tai chinh (56.605.074.861) (119.801.685) (56.724.876.546) Chi phi ban hang (613.217.383.566) (49.727.624.303) (662.945.007.869) Chi phi quan 1y doanh nghiep (261.340.337.507) 1.904.943.643 (259.435.393.864) Thu nhap khac 14.504.195.984 2.794.846.642 17.299.042.626 Chi phi thug TNDN hien hanh (92.005.254.489) (1.476.512.381) (93.481.766.870) Lqi nhuan sau thug TNDN 325.612.179.154 5.234.907.533 330.847.086.687

5. CAC SI) KIN PHAT SINH SAU NGAY KET THUC KY KE TOAN NAM

Kh6ng co cac su kien nao phat sinh sau ngay ke't thuck town nam yeu cau phai dugc dieu chinh hay trinh bay trong bao cao tai chinh Tong C6ng ty.

Ha Noi, ngay 05 thong 04 nam 2017

Ngithi 14p biau la town truirng KT. tong Clam 06e

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■ Kinh HOi d6ng Thanh vien Tap down Bu,u chinh Vien thong Viet Nam Chu tich T6ng Cong ty Dich vy Vien thong

Chung tOi da kiem toan bao cao tai chinh kern theo cua TOng COng ty Dich vy Vien th6ng c"TOng Cong ■ ty") ehrqc lap ngay 24 thang 3 nam 2017 va throe trinh bay tir trang 6 den trang 47, bao gom bang can

aói ke toan tai ngay 31 thang 12 nam 2016, bao cao ket qua host deng kinh doanh va bao cao Itru chuyen tien cho nam tai chinh ket thuc cOng ngay va cac thuyet minh bao cao tai chinh kern theo.

Trach nhiOm cua Ban 7-Ong Giam d6c

Ban Tong Giam dec TOng COng ty chiu trach nhiem ye Viet lap va trinh bay trung tht,rc va hqp ly bao cao tai chinh cua Tong Cong ty theo cac Chun mist ke toan Viet Nam, Che d6 ke toan doanh nghiep Viet Nam, va cac quy dinh phial) ly co lien quan den Viet lhp va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soat nOi b6 ma Ban Tong Gam d6c xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cat) tai chinh khOng c6 sai sot tong yeu do gian tan hoac nhhm

• Trach nhiOrn cua Kier?, roan vier,

■ Trach nhiem cua chung t6i la (lira ray kien ye bao cao tai chinh doa tren ket qua cua cuOc kiem toan. Chung t6i da tien hanh kiem toan theo cac Chan moc kiem toan Viet Nam. Cac chuen mLrc nay yeu eau chung t6i tuan th0 chuen moc va cac quy dinh ye dao dim nghe nghiep, lap ke hoach va thoc hien

• cu6c kiem toan de dat duvc si,/ dam bao hop ly yh vies lieu bao cao tai chinh cua TOng COng ty c6 con sai s6t trong yeu hay kh6ng.

NI COng viec kiem toan bao gOm thoc hien cac th6 tyc nham thu thap cac bang chOng kiem toan ye cac so lieu va thuyet minh tren bao cao tai chinh. Cac th0 tyc kiem toan do= Icra chon doa tren xet (loan cua kiem toan vien, bao gom Nth gia rOi ro c6 sai sOt twig yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Khi that hien danh gia cac riii ro nay, kiem toan vien aa xem xet kiem soat nOi be cua Tong C6ng ty lien quan den viec lap va trinh bay bao cao tai chinh trung thoc, hop ly nham thiet ke cac thif tyc kiem toan phu hop vOi tinh hlnh thoc te, tuy nhien khOng nham myc Bich du'a ray kien ye hieu qua cua kiem soat n6i b6 cua TOng COng ty. COng viec kiem toan tong bao gOm danh gia tinh thich hop cua cac chinh sach ke toan dirge ap dung va tinh hop ly cua cac u&c tinh ke toan cua Ban Tong Gam Coo cling

• nhu, danh gia viec trinh bay tong the bao cao tai chinh.

ChUng tOi tin tu,o,ng rang cac bang chirng kiem toan ma chUng tOi da thu thap duvc la dhy di] va thich hop de lam co sa cho y kien kiem toan cua chung t6i.

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Theo 9 kien ctia chung t6i, bao car) tai chfnh da phan anh trung thkrc va hc,rp 19, tren cac khia earth trong yeu, tinh hlnh tai chfnh c6a T6ng COng ty tai ngay 31 thang 12 nam 2016, cOng nhu, ket qua hopt Ong kinh doanh va tinh hinh Ivu chuyen ben to cho nam Naf chfnh ket thk cOng ngay, phO ricrp vhf cac Chan mtrc Ice toan Viet Nam, Che de ke toan doanh nghiep Viet Nam, cac van ban hiiO'ng dan nevi be ye cong tac quan 19 tai chfnh va hach toan ke than c6 lien quan do Tong Citing ty va Tap doan chfnh Vier' thong Viet Nam ban hanh va cac quy dinh phap ly c6 lien quan den vies lap va trinh bay bao cao tai chfnh.

Van de can nhhn mpnh

Chung tOi xin Ivu y den Thuyet minh s6 2.2 va Thuyet minh s6 3 c6a bao cao tai chfnh trong 156 trinh bay viec Tong Cling ty d3 ap dung cac hutrig dan nOi b6 ye ca the kinh to cac dich vu vin thong, truyen hlnh va cOng nghe thOng tin do T6ng COng ty va Tap doan Bu'u chfnh Vin thong Viet Nam ban hanh. Day la cac huteng dOn dac thb va cac hutrng an nay khOng du' 'c quy djnh cu the trong cac Chan mix Ice toan Viet Nam va Che de ke toan doanh nghiOp Viet Nam.

ch nhiOm Him halt Ernst & Young ViOt Nam

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• rnembr hot oi Ernst b voting Gob Umiteci

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