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CONG TY CO PHAN DICH VI) BUIJ CHINH VIEN THONG Sk GON

BAO CAO TAI CHiNH DA BOX KIM TOAN

CHO NAM TAI CH1NH KET THUC NGAY 31 THANG 12 NAM 2014

Chung thyc ban sao dung vdi bin chinh

S6 chin% thtp 0..4.{1.1.14en s69 SCT/BS

Ngay 0 9 -12- 2015

P.Chti Tich UBND [Wing Pham Ng6 LI% Q.1

Nguyen Ngoc Thien Thanh

H6 Chi Minh, thing 4 tarn 2015

CONG TY CO PHAN INCH V11 BUU CHINH VIEN THONG SAI GON S6 45 Le DuAn, phuerng Ben Nghe, quAn 1, thanh ph61-113 Chi Minh

MVC LIJC

TRANG

BAO CAO COA BAN TONG GIAM DOC 2 - 3

BAO CAO KIEM TOAN DOC LAP 4 - 5

BANG CAN DOI KE TOAN 6 - 7

BAO CAO KET QUA HOAT DONG K1NH DOANH 8

BAO CAO LU1J CHUYEN TIEN TE 9

THUYET MINH BAO CAO TAI CHINH 10 - 42

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CONG TY CO PHAN DICH BUU CHiNH WEN THONG SAI CON So 45 Le Duin., phtrong Ben Nghe, quan I, thanh phe He Chi Minh

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Giam dec Cong ty CO phan Dich vu Btru chinh Vin thong Sai Gen (ggi tit la "COng ty") de trinh bac cao nay ding voi Bao cao tai chinh cfm Cong ty cho nam tai chinh ket thuc ngay 31 thing 12 nam 2014.

HQI HONG QUAN TRIf VA BAN TONG GIAM DOC

Cac thanh vien Hai clang Quan tri va Ban Tang Giam Qac Cong ty da (lieu hanh Cong ty trong nam va den ngay lap Bao cao nay bao gam:

1161 della quan tri

BA Tran Thi Nggc Binh Ong Ding Thanh Tam Ong Pham Van Thong Ong Te Tri Dting Ong Hoang Si H6a Ong Nguyen Minh Tuan Ong Nguyen Van Van Ong Phan Anh Than Ong Nguy& The Dinh

Ban Tone Giam dee

Ong Hoang Si Hoa. Ong Le Quang Trieu Ong Nguyen Nhat Tan Ong Le Nhat Nguyen

Tang Giam Q6c Pho Tang Giam Q6c Ph6 Tang Giam doc (mien nhiem ngay 27 thang 01 nam 2015) Pho Tang Giam elec

TRACH NHIEM CUA BAN TONG GIAM DOC

Ban Tang Giam elec C6ng ty c6 trach nhiem lap Bac cao tai chinh hang kY phan anh met cach trung thuc va hop lY tinh hinh tai chinh cting nhu ket qua hoat Clang kinh doanh va tinh hinh chuyen tiens te ctia Cong ty trong k}'. Trong viec lap cac Bac cao tai chinh tong hgp nay, Ban Tong Giam dOc &rye yeu cau phii:

• Ltra chon cac chinh sach ke toan thich hcrp va ap dung cac chinh sach Q6 met cach nhat quan; • Dua ra cac xet Joan va &lc tinh met cach hgp ly va than trong; • Neu re cac nguyen tic ICC toan thich hgp co Qugc tuan thu hay khong, c6 nhCrng ap dung sai loch trong

yeu can dugc cling ba va giai thich trong Bao cao tai chinh hay khOng; • Lap Bao cao tai chinh tren co sor hoat Clang lien tuc tru twang hgp khOng the cho rang Cong ty se tiep

c hoat clang kinh doanh; va • Thiet ke va thuc hien he theng kiem scat Wei be met cach hiru hieu cho muc elicit lap va trinh bay Bao

cao tai chinh hgp IS/ nham han the rui ro va gian lin.

Ban Tang Giam dac Cling ty chiu trach nhiem dam bao rang se' ke toan Qtrgc ghi chap met cach phu hgp de phan anh met cach hgp ly.tinh hinh tai chinh Cong ty bat kY thei diem nao va dam bac rang Bao ca.() tai chinh tuan cac Chuan muc Ke toan Viet Nam, Hg thong KO toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam. Ban Tong Gam doe ciing chju trach nhiem dam bao an toan cho tai sin cUa Cong ty va thuc hien cac bien phap thich hop de ngan chart va phat hien cac hanh vi gian Ian va sai pharn khac.

Chu tich (mien nhiem ngay 24 than 05 nam 2014) Chu tich (ba nhiem ngay 24 thang 05 [tam 2014) Ph6 Chu tich (be nhiem ngay 24 thang 05 nam 2014) Thinh vien Thanh vien Thanh vien Thanh vien (mien nhiem ngay 24 thing 05 nam 2014) Thanh vien Thanh vier]

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CONG TY CO PHAN DICH VV BUU CHNH VIEN THONG SAI GON S6 45 Le Dan, phuang Ben Nghe„ club 1, thimh ph6 HO Chi Minh

BAO CAO CiJA BAN TONG CLAM DOC (TItP THEO)

Ban T6ng Gam d6c xic nhan ring Cling ty da ruin the' cac yeti citu nen tier) trong vi0c lap Bao cao tai chinh.

3

CONG TY TNHH KIEM TOAN VA Ttr VAN TAI CHINH QUOC TE • •

International Auditing and Financial Consulting Company Limited Dia chi Phong 3203, Tgng 32, Nha 34T, KDT Trung Htia Nhan Chinh, Quan Cu5 Gigy, Ha Ntii. Address: Room 3203, 32' Floor, 341 Building, Trung Hoa - Nhan Chinh, Ca u Giay District, Hanoi, Vietnam.

Tel: (84) 222 12 891 Fax: (84) 222 12 892 Email: ifc@ifcvietnam.com.vn Website: www.ifcvietnam.com.vn

SO: 19.04/2015/BCKT-IFC

BAO CAO KAM TOAN DOC LAP

Kinh Qui: Cac co (long, Hqi ding Quin trj vi Ban TOng Giam dOc Cling ty CO phan Dich vu B ru chinh Van tilling Ski Goa

ChUng toi da kiem toan Bao cao tai chinh kern theo cua Cong ty Co ph'a.n Dich vu Btru chinh Wen thong Sai GOn (goi tat la "Cong ty"), du:lc/clap ngay 27 thang 04 nam 2015, tit trang 6 den trang 42, bao g6m Bang can d6i ke toan tai ngay 31 thang 12 nam 2014, Bao cao ket qua hog Ong kinh doanh, Bao cao Itru chuyen tien to cho Warn tai chinh ket thtic ding ngay va Ban thuyet minh Bao cao tai chinh.

Trach nhiem cua Ban Giam d6c

Ban Giam dec Cong ty ehlu,trach nhiem ve viec lap va trinh bay trung thuc va hop 15, Bao cao tai chinh cua Cong ty theo Chan muc KO toan, Che d8 KO toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lion quan den viec lap va trinh bay Bao cao tai chinh va chiu trach nhiem ye kiem soat not b8 ma Ban Giam doe xac dinh la can thietda dam bao cho viec lap va trinh bay Bao cao tai chinh khong c6 sai sot trong yeu do gian Ian hoac nham Ian.

Trach nhiem elm Kiem toan vien

Trach nhiem cua chUng toi la dua ray kien ve Bao cao tai chinh dua tron ket qua dm, cu8c kiem Wan. ChUng ■ toi da tiEn hanh kiem toan theo Chuan muc Kiem toan Viet Nam. Cac chuan muc nay yeu cau chang toi tuan

thu chuan muc va cac quy dinh ye dao dirc nghe nghiep, lap ke hoach va that hien cu8c kiem toan de eut dugc su dam bao hop 15, ye viec lieu Bao cao tai chinh cua COng ty co con sai sot trong yeu hay khong. 1

Cong viec kiem toan bao gOrn that hien cac thii we nham thu thap cac bang chirng kiem toan ye' cac, se lieu va thuyet minh tren Bao cao tai chinh. Cac thu kiem toan chive Iva chin tren xet doan kiem toan vien, bao gem danh gia rui ro CO sai sot trong yeu trong bao cao tai chinh do gian lan hoac nham lan. Khi that hien danh gia cac tin ro nay, kiem toan vien da xem xet kiem soat nQi 13,8 cua Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh trung that, hop 15, nham thiet ke cac thu tuc kiem toan phu hop vai tinh hinh dux te, tuy nhien khong nham muc dich dua ray kien ye hieu qua cua kiem soat npi b8 cua Cong ty. Cling viec kiem toan cung bao gam danh gia tinh thich hop cCia cac chinh sach ke toan dugc ap dung va tinh hop 15, dm cac tick tinh kO toan cua Ban Gam doc cung nhu danh gia viec trinh bay tong the Bao cao tai chink

ChUng toi tin Wang rang cac bang chUng kiem toan ma chUng toi da thu thap &roc la day du va thich hop lam ca sa cho 5, kien kiem toan ngoai trir cua chong toi.

Ca so' cua y kien kiem than rival trir

COng ty elm ghi nhan day di" cac khoan chi phi thud tru dien do Cong ty dang dam phan vii dan vi chU sa hau viec thay dOi dcm gia thud vori tong gia tri IA 6.635.128.297 ding. Neu cac khoan chi phi neu tren dugc ghi nhan day QU thi loi nhuan ke toan train thud cua Cong ty se giarn di tuang trng.

Do (lac thii cua nganh Btru chinh Vier) Thong nen tai thai diem phat hanh bao cao kiem toan chang toi chua thu thap dugc day du bian ban doi chieu cling no phai thu, phai tra. Cac th6 tuc kiem toan thay the cua cluing toi cling khOng cung cap du can dr de danh gia tinh hien hau va gia tri cua cac khoan muc cling no phai thu phai tra tren Bao cao tai chinh. Do Q6, chting toi kh8ng the dua ra 5, kien ye anh hir6mg cua van de tren den cac khoan ding ng phai thu, phai tra va anh huang cua cac khoan muc nay den cac chi tieu trinh bay tren Bao cao tai chinh cua Cong ty cho nam tai chinh ket iliac ngay 31 thang 12 nam 2014.

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: 1. 1,41' •71-onc:•:,r

Thanh vien hang AGN International I Member Firm of AGN International 4

Kiim toan/Audit. Ka' toan/Accounting. Tuvan thueiTax Consulting. TAI chinh/Finance

BAO CAO KIEM TOAN DOC LAP (TIEP THEO)

Ca so. eiia kien kiem town ngoai trir (Tiep theo)

Do dac thu cua nganh Btru chinh Vin Thong, Cong ty chua thuc bu trim giao dich n6i bq phat sinh trong nam 2014 vgi so tien la 60.676.564.001 (long. Neu cac giao dich nei be dugc bu trir thi chi tieu "Doanh,thu ban hang va cung cap dich vu" va "Gia von hang ban" ten Bao cao Ket qua kinh doanh ding giam di so lien ttrcmg Ling.

Bao cao tai chinh elm Trung tam dien thoai Nam Sai GOn (SST) dugc kiem toan bai COng ty TNHH Kiem loan va Ttr van Ke toan BHP dang dugc hgp ceng trong Bao cao tai chinh ctia Cong ty. Tai ngay 31 thang 12 nam 2014, tong tai san dm SST la 37.011.924.744 ding, trong dO, cong ng phai thu la 7.807.506.384 ding; ng phai tra ngdn han va dai han la 18.511.207.661 ding. Trong nam 2014, doanh thu 94.574.996.192 ding, gia von 47.027.662.407 ding, lgi nhuan sau thue la 31.199.030.043 ding.

A Y kien kiem loan ngoai trir

Theo 5, kien cua ch6ng toi, ngoai trim anh huang cua Van de eta neu tai doan "Ca say kien kiem toan ngoai trim", Bao cao tai chinh da phan anh trong thtrc va hop 15,, tren khia canh tong yeu tinh hinh tai chinh cua Cong ty tai ngay 31 thang 12 nam 2014, cling nhu ket qua hoat dOng kinh doanh va tinh hinh Itru chuyen tien to cho nam tai chinh ket thuc ding ngay, phi] hop vai Chan muc ke toan, Che de ke toan Viet Nam va cac

phaplj, có lien quan den viec lap va trinh bay Bao cao tai chinh.

CuNG TY TFLCH Pi?iM KU HAN

TU Till CH KIEM TOiN

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Mayen Nam Cterng Pho 'Ding Giam (IL GiAy chirng nhan ddng kj, hanh nghe kiem toan so 1950-2013-072-01 Thay mat va dai dien cho Cong ty TNHH Kiem loan va Ttr van Tai chinh Qutc to (IFC) Ha Nqi, ngay 27 'hang 04 nam 2015

lj Nguyen Nhtr Phtro'ng !Clem toan vien GiAy chLing nhan clang ky hanh nghe kiem town so 2021-2013-072-01

5

CONG TY CO PHAN DICH VV BO) CH1NH VIEN THONG SAI GON SO 45 Le DuAn, Phtr&ng Ben Nghe, Quart 1, Thanh ph6 1-16 Chi Minh

BANG CAN DOI ICE TOAN Tai ngay 31 thing 12 nAm 2014

BAO CAO TAI CHiNH Cho nam tai chinh ket thitc

ngay 31 thing 12 nam 2014

MAU B 01 - DN Dun VND

TAI SAN Ma so

Thuyet minh

31/12/2014 01/01/2014

A. TA! SAN NGAN HAN 100 1.198.853.598.617 1.094.577.279.381

I. Tien va cac khoan twang duvng tien 110 V.1 26.799.292.446 51.298.212.497

1.Tien 111 26.799.292.446 51.298.212.497

H. Cac khan din tu tai chinh ngin han 120 V.2 35.402.626.924 61.502.626.924

1. 13t, tu ngin han 121 35.402.626.924 61.502.626.924

HI. Cac khoin phai thu ngan ban 130 1.077.540.853.090 939.250.466.573

I. Phai thu khich hang 131 115.165.524.667 123.962.570.721

2. Tra tru6c cho ngu&i ban 132 5.655.190.748 6.795.231.251

3. Phai thu theo tien do ke.' hoach hop d6ng xay dung 134 V.3 14.200.316.069 10.484.851.801

4. Cdc khoan phi thu khac 135 V.4 988.593.911.555 839.553.261.449

5. Dv phOng cac khoan phai thu kh6 dai 139 (46.074.089.949) (41.545.448.649)

IV. Hang ton kho 140 V.5 30.077.731.514 33.645.459.431

1. Hang ton kho 141 30.077.731.514 33.645.459.431

V. TM sin ligin han khac 150 29.033.094.643 8.880.513.956 1. Chi phi tra tnrac ngin han 151 V.6 24.539.737.563 4.777.780.353 2. Thue GTGT duac khau trir 152 1.603.271.633 1.243.263.218

3. Tai san ngin han khac 158 V.7 2.890.085.447 2.859.470.385

B. TAI SAN DAI HAN 200 1.154.961.201.788 1.268.041.170.062

1. Tai sin co djnh 220 577.673.491.716 670.588.466.384

1. Tai sin c6 djnh hitu hinh 221 V.8 269.140.685.844 336.687.292.059

- Nguyen gib 222 1.247.873.711.033 1.242.474.845.347

- Gia trj hao mon 114; ke 223 (978.733.025.189) (905.787.553.288)

2. Tai sin c6 djnh thue tai chinh 224 V.9 164.584.404 -

- Nguyen gib 225 1.755.567.000 - - Gib tri hao mon luy- Icti 226 (1.590.982.596) -

3. Tai sin c6 djnh re hinh 227 V.10 282.646.833.177 314.282.319.598

- Nguyen gia 228 418.652.529.405 418 374.929.405

- Gia tri hao mon 1147 14 229 (136.005.696.228) (104.092.609.807)

4. Chi phi xi), dung ca bin da dang 230 V.11 25.721.388.291 19.618.854.727

11. Cac khoan (du tu till chinh dii han 250 545.919.819.794 548.011.179.794

1. Diu tu vio cong ty lien ket, lien doanh 252 V.12 530.440.455.286 530.440.455.286

2. Diu tu dii han khic 258 V.I3 17.570.724.508 17.570.724.508

3. Du phong giatn gia diu to tai chinh dii han 259 (2.091.360.000) -

III. TM san dii han khgc 260 31.367.890.278 49.441.523.884 1. Chi phi tra tnrOc dii han 261 V.14 12.998.352.725 12.540.104.432

2. Tai sin thue thu nhip hoan Iai 262 V.15 17.431.074.072 30.925.503.452

3. Tii sin dii han khic 268 938.463.481 5.975.916.000

TONG CONG TAI SAN 270 2.353.814.800.405 2.362.618.449.443

Cthc thayt mini; to trang 10 &in trang 42 16 b6 phan hap thanh ctio Bao cho tea chinh 6

CONG TY CO PHAN D1CH VU Bl.rU CHiNH VIEN THONG SAI GON So 45 Le Duan, Phtr?:mg Ben NghO, Quan 1, Thanh phe 116 Chi Minh

BAO CAO TAI CIHNH Cho nam tai chinh ket thtic

ngay 31 thang 12 narn 2014

BANG CAN DOI Kt TOAN (TIEP THEO) Tai ngay 31 thang 12 nAm 2014

MAU B 01 - DN Dan vi: VND

NGUON VON Ma so

Thuyet minh

31/12/2014 01/01/2014

A. Nci PHA! TRA 300 634.954.511.696 670.574.222.036

L Ng ugan han 310 541.663.457.021 544.621.051.644

1. Vay va ng ngan han 311 V.16 145.279.399.526 188.042.159.877

2. Phai tra ngirtri ban 312 V.17 215.774.676.312 188.254.985.273

3. Ngtroi mua tra tien trtrac 313 3.974.548.496 4.076.282.689

4. Thue va cac khoin phai Op Nha ritthc 314 V.18 46.022.443.347 37.172.906.653

5. Phai tra ngtrai lao dung 315 7.780.109.169 7.141.779.624

6. Chi phi phai tra 316 V.19 42.080.985.123 39.792.412.402

7. Phai tra then tien de ke hoach hgp deng xay dyng 318 61.153.121 108.122.003 8. Cac khoan phai tra, phai nep ngin hp khac 319 V.20 77.777.833.530 77.510.263.087

9. Quy kiln thtrong, phoc lgi 323 2.912.308.397 2.522.140.036

H. Nu dai han 330 93.291.054.675 125.953.170.392

I. Phai tra dai han khac 333 1.404.054.627 2.303.617.800

2. Vay va ng dal han 334 V.21 61.848.171.425 82.810.108.366

3. Doanh thu ghi nhAn truac 338 V.22 30.038.828.623 40.839.444.226

B. NGUON VON 400 1.718.860.288.709 1.692.044.227.407

I. VOn chil sir hcru 410 V.23 1.718.860.288.709 1.692.044.227.407

1. Vern dau to ciaa chi] so. him 411 1.203.917.290.000 1.203.917.290.000

2. Thong day& co phan 412 605.544.544.445 605.544.544.445

3. Quy dau to phat trien 417 18.824.082.703 18.824.082.703

4. Quy dor phong tai chinh 418 6.387.727.643 6.387.727.643

5. Lgi nhuan sau thue chtra phan phei 420 (115.813.356.082) (142.629.417.384)

.xetK,ONG NGUON VON 440 2.353.814.800.405 2.362.618.449.443

k,1 oling-Si 116a

TOng Clam dOc Ngay 27 thang 04 nein: 2015

Nguyen Thi, Kim Thoa Ding Truirng Sinh Ke Wan truteng tit& Ngtroi Iap bieu

7 1 C6c thuyZt minh tit trang 10 din trang 421b b0 ph6n hqp thanh dra Bao coo tat chinh

oa Tong Giant dac Ngay 27 tilting 04 tram 2015

Nguyen Thi Kim Thoa Ke loan triro.ng

Ding Trurivng Sinh Ngireri lap bieu

CONG TY CO PHAN DICH VU BUU CHINH WEN THONG SAI GON SO 45 Le Duan, Phirang Ben Nghd, Qulan 1, Thanh pha He Chi Minh

BAO CAO TAI CHINA Cho nam tai chinh kat thac

ngay 31 thing 12 nam 2014

BAO CAO KIT QUA HOAT BONG KINH DOANH Cho nam tai chinh kat thtic ngay 31 thing 12 nam 2014

MAU B 02 - DN Dan vi: VND

CHI TIEU Ma so

Thuytt minh

Nam 2014 Nam 2013

1. Doanh thu ban hang va cung cap dich vu 01 702.222.776.778 641.973.959.628

2. Cac khan giam trir doanh thu 02 923.271.688 1.504.929.916

3. Doanh thu thuan ve ban hang va cung cap dich vu 10 VL1 701.299.505.090 640.469.029.712

4. Gia van hang ban 11 VI.2 604.114.382.093 576.329.108.441

5. 1,91 nhuan gap ye ban hang va cung cap dich vu 20 97.185.122.997 64.139.921.271

6. Doanh thu boat dang tai chinh 21 W.3 112.526.114.038 120.018.831.891

7. Chi phi tai chinh 22 VI.4 28.121.991.086 28.136.648.924 Trong do: Chi phi 151 vay 23 25.981.100.481 27.743.122.712

8. Chi phi ban hang 24 17.788.144.897 19.223.682.121

9. Chi phi quail 1Y doanh nghitp 25 105.128.540.339 101.661.568.159

10. L91 nhuan than tir host dOng kinh doanh 30 58.672.560.713 35.136.853.958

11. Thu nhap khac 31 4.424.140.431 9.527.318.329

12. Chi phi khic 32 3.971.120.650 5.645.594.199

13. Lcri nhuan khac 40 453.019.781 3.881.724.130

14. Tang 191 nhuan kt Man trulic thud 50 59.125.580.494 39.018.578.088

15. Chi phi thue thu nhap doanh nghi4 hi0 hanh 51 VI.5 - 1.281.726.909

16. Thu nhap (chi phi) thu thu nhap hail Iii 52 13.494.429.380 8.682.335.546

17. L91 nhuan sau thud thu nhap doanh nghitp 60 45.631.151.114 29.054.515.633

18. Lai co' ban tren co phitu 70 VI.6 379 241

Cac thwyZt minh to trang 10 clZn trang 42 la bO phOn hop thank caa Bao coo tai chinh 8

Nguyen Th1 Kim Thoa Ke twin trutrng

Ding Trtrirng Sinh Ngtdri lip bleu

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CONG TY CO PHAN INCH VI,/ BIXU CHiNH VIEN THONG SAI GON SO 45 L8 Duen, Phuang Ben Ngh6, Quan 1, Thanh ph6 He Chi Minh

BAO CAO LU-1.1 CHUYEN TIEN TE

(Phtrang phip giin tiep) Cho ram tai chinh ket thin ngay 31 thing 12 nam 2014

BAO CAO TA! CHiNH Cho nam tai chinh ket thirc

ngay 31 thing 12 nam 2014

MAU B 03 - DN Dcm vi: VND

CHI TIED Ma

A SO

Nam 2014

I. Ltru chuyen tien tir boat di)ng kinh doanh 1. Lgi nhu(In trueic thua 01 59.125.580.494

2. Dieu chinh cho ctic khocin: - Khu hao TSCD 02 116.150.140.025

- Cac khoan du phong 03 6.620.001.300

- Lai/16 ch'enhl8ch tSt gia hOi doai chtra thuc hi8n 04 (2.482.468.448)

- (Lai)/16 tir hoat dOng dau ttr 05 (110.043.645.590)

- Chi phi Iii vay 06 28.072.460.481

3. Lai nhuOn kin!: doanh fru* nhfrng thay ttdi von ltru Ong 08 97.442.068.262

- (Tang)/Giam cac khoan phai thu 09 (125 486.575.569) - (Tang)/Giam hang ton kho 10 3.567.727.917

- Tang/(Giarn) cac khoan phai tra 11 123.476.527.583

- (Tang)/Giam chi phi tra truac 12 (20.610.539.247) - Tien Iii vay da tra 13 (28.897.523.130) - Thus thu nhap doanh nghilop da nQp 14 - Tien thu khac tir hoat d6ng kinh doanh 15 - Tien chi khac Ur haat dOng kinh doanh 16

Luu chuyen tian thuan tie hogs cVng kinh doanh 20 49.491.685.816 II. Luu chuyen tien tir twit dOng dau ttr 1. Tien chi de mua sam, xay dung TSCD 21 (21.872.157.070) 2. Tien thu tir thanh 1Y, nhtrong bin TSCD 22 3. Tien chi cho vay cac don vi khic 23 (35.000.000.000) 4. Tien thu hei cho vay, (tau to cac dun vi khac 24 61.100.000.000 5. Tien thu Iii cho vay, c6 tirc va Ipi nhulin &roc chia 27 1.199.429.651 Luu chuyen tien thulits tir hogt Ong dtiu ttr 30 5.427.272.581 III. Luu chuyen tien tir hoat dgng tii chinh 1. Tien vay ngan han, dai han nhan duoc 33 248.852.835.371 2. Tien chi tra nq g6c vay 34 (312.577.532.663) 3. CO tilt, Iii nhuin da tra cho chu se, hCru 36 (15.695.186.808) Luu chuyen tien thuAn tit hoar ding t6i chinh 40 (79.419.884.100) Luu chuytn tien thuan trong nam 50 (24.500.925.703) Te' a Wong throng tien dau nam 60 51.298.212.497 • 'f#t "au.. Oa thay gia hOi doai 61 2.005.652

• t,&.0-sArtir n tien cuOi nam 70 26.799.292.446

Nam 2013

39.018.578.088

120.738.207.684 4.870.019.072

(623.941.812) (124.039.240.988)

27.743.122.712

67.706.744.756

(14.929.124.866) 3.806.927.610

29.195.863.571

(3.805.107.785) (31.534.819.972) (1.297.299.654)

607.354.976 (16.905.139.000)

32.845.399.636

(16.885.080.052) 8.055.363.781

(54.300.000.000) 80.097.175.178 3.145.897.973

20.113.356.880

350.959.877.345 (378.050.246.849)

(27.090.369.504)

25.868.387.012 25.429.129.755

695.730 51.298.212.497

''? e,3- • H A N

C6c thuyit mink tie trang 10 din trang 4216 b0 phan hop thanh czia B6o cho tai chinh 9

CONG TY CO PHAN DICH Vij BUI.1 CHINH VIEN THONG SAI GON Se 45 Le Duin, Phuirng Ben Nghe, Quan 1, Thanh 06 He Chi Minh

THUYET MINH BAO CAO TAI CHI:NH C6c &iv& minh nay la mO1 by phan hop thanh va can dizor CIQC ddng thoi v61 Bao ccio tai chinh kern theo

I. THONG TIN KHAI QUAT

Hinh thtrc hull lien

Cong ty Co phan Dich vu Buu chinh Vien thong Sai Gen dugc thanh lap theo Giay cluing nhan ding ky kinh doanh se 0300849034 ngay 17 thing 10 nam 1996 va clang k5f thay doi Ian thir 31 ngay 09 thing 07 nam 2014 do Ser ke hoach va Diu to thanh Oa Ho Chi Minh cap.

Cac giay phep kinh doanh ha tang mang da duac cap bao gem:

Giay phep thiet Iap mang vien thOng cong cung va cung cap djch vu vien thong se 312/1999/GP-TCBD do Tong cue Buu Dien cap ngay 10 thing 05 dam 1999. Theo do, Cong ty dugc thiet lap mang vien thong co dinh nei hat a cung cap cac dich vu vieit thong cho khu vire do thj mai Nam Thanh ph6 Ho Chi Minh. Giay phep co gia tri den het ngay 31 thing 05 nam 2019.

Giay phep thiet lap mang va cung cap dich vu vien thong se 1156/GP-BBCVT do BO Buu Chinh Vier' thong cap ngay 20 thing 12 nam 2006. Theo del, Cong ty dirge thiet lap mpg vien thOng co dinh throng dai trong nuot tren pham vi town quec. Giay phep có gia tri den ngay 20 thang 12 nam 2021.

Giay phep thiet lap mpg va cung cap dich vu vien thong s6 1157/GP-BBCVT do BO Buu Chinh - 4 V,ien thong cap ngay 20 thang 12 nam 2006. Theo do, Cong ty dugc thiet lap mang vien thong

co dinh quec to tren pham vi toan quoc. Giay phep c6 gia trj den ngay 20 thing 12 nam 2021.

Giay phep thiet lap mang va cung cap dich vu thong tin di &Ong mat dat so 391/2002/GP-TCBD ngay 29 thang 04 nam 2002 do Tong cue Bw din cap. Theo dO, Cong ty duce cung cap dich vu thong tin di deng mat Qat trong pham vi town qu6c va chuyen yang quec te. Giay phdp co gia trj den het ngay 12 thing 09 nam 2016.

Giay pilaf) cung irng djch vu chuyen Oat thu trong ntrac so 393/GP-B 1111 ngay 12 thing 11 nam 2007. Giay phep có hieu lire ke tir ngay kj, va có thgi han 10 nam.

Giay pile!) cung ting djch vu chuyen phat thu quec to so 1262/GP-BTTTT ngay 26 thang 08 nam 2008. Giay phep có hieu lire ke tir ngay ky va có thei han 10 nam.

Hinh thirc sa htiu von: von co phan.

Cong ty da phat hanh 120.391.729 ce phieu pile thong vii menh gia la 10.000 deng/ce phan.

Tru ser chinh cua Cong ty tai 45 Le Duan, Phtremg Ben Nghe, Quan I, Thanh phe He Chi Minh

Tong so nhan vien cua Cong ty tai ngay 31 thang 12 nam 2014 la 1.237 ngutri (tai ngay 31 thang 12 nam 2013 la 1.340 ngueri).

Nginh nghe kinh doanh va hoat &Ong chinh

Hoat Ong vien thong có day; Hoat deng vien thong khac; COng thong tin; San xuat thi(1,t bi truyen thong; Hoat deng thiet ke chuyen dung;

BAO CAO TAI CHiNH Cho nam tai chinh ket thiic

ngay 31 thing 12 nam 2014

MAU B 09 - DN

I0

CONG TY CO PHAN INCH Vu BU-U CHNH

BAO CAO TAI CHINH WEN THONG SAI GON

Cho nam tai chinh ket thiic

SO 45 LO Duan, Phir6mg Ben Nghe, Quan 1, Thanh phi:. HO Chi Minh

ngay 31 thing 12 narn 2014

THUYET MINH BAO CAO TAI CELIENH (TIEP THEO) MAU B 09 - DN Cac thuyert minh nay la mOt ba phan hop thanh va can du-qc cloc ddrig then veri Bao celo tai chinh kern theo

I. THONG TIN MIA' QUAT (TIEP THEO)

Nganh nghe kinh doanh va boat dOng chinh

Dai ly, moi girl, dau gia; Tir van, m6i gioi, dau gia bat dOng san, dau gia quyen sir dung dat; Btru chinh; Hoat Ong vien thong khong day; Chuyen phat; Sira chaa thiet bi lien lac; Ban le may vi tinh, thiet bi ngoai vi, phan mem va thiet bi vien thong trong cac cira hang chuyen doanh; LAp dat he thOng dien; Ban buon thiet bi va linh kien dien tir, vien thong; Xay dung cac cong trinh k5 thuat din dung khac; Kinh doanh bat Clang san, quyen sir dung dat thuOc chtl sa hCru, chit sir dung hoc di thue; va Thief ke, lAp dat, bao tri he thOng thiet bi thue bao va mang Itreri btu chinh vien thong chuyen dung. Xay dung cong trinh btu chinh vien thong.

Den ngay 31 thing 12 ram 2014, co cat, chirc cua Cong ty CO phan Dich vu Btru chinh Vien thong Sai Gan Om:

Don vi

Van phang Cong ty

Don vi trtrc thuOc

Trung tam Di4n thoai SPT

Trung tam Vin thong IP

Trung tam Btru chinh Sai Gan

Trung tam Dich vu vien thong SPT

Trung tam Dien thoai Nam Sai Gan

C6ng ty TNHH Thong tin va thong di d'Ong S-Telecom Chi nhanh SPT tai Ha NOi

Chi nhanh SPT tai Da Nang

Chi nhanh SPT tai CAn Tha

Elia chi

S6 45 Le DuAn, phuarng Ben Nghe, quan 1, thanh phO HO Chi Minh

90 &rang so 8, KDC Trung San, Ap 4 Xa Binh Hung, Huyen Binh Chanh, thanh phO HO Chi Minh SO 140 Biti Thi Xuan, phtrang Pham Ngii Lao, quan 1, thanh phO HO Chi Minnh SO 10 CO Giang, phtrang Cau Ong Lanh, quan 1, thanh phO HO Chf Minh SO 10 CO Giang, phtra-ng Cu Ong Lanh, quAn 1, thanh phO HO Chi Minh 009 Khu Hung, dai 16) Nguyen Van Linh plurang Tan Phong, quan 7, thanh phO HO Chi Minh

vien 13-15 NgO Quyen, phu&ng 6, quan 10, thanh phO 11O Chi Minh 64 Le Van Htru, phtrang Ngo Thi Nham, quAn Hai Ba Trung, HA NOi 179 TrAn Hung Dao, An Hai BAc, quAn Son Tra, Da Nang 152 duang 3/2, phtrang Hung Loi, quan Ninh Kieu, Can Tha

11

CONG TY CO PHAN DICH 'VU BU'U CHINH VIEN THONG SAI GON SO 45 Le DuAn, Phtrimg Ben Nghe, Quan 1, Thanh ph6 HO Chi Minh

THUYET MIN II BAO CAO TAI CHINH (TIEP THEO) Ccic thuye4 minh nay is mot bo phan hap thanh va can dont dac cidng Thai vai Btio cao tai chinh kern theo

H. CC( SO LAP BAO CAO TAI CHINH VA KY KE TOAN

Ca so.14p Bao cao tai chinh

Bao cao tai chinh kern theo dugc trinh bay bing Ding Viet Nam (VND), theo nguyen tic gia g6c va phu hgp vai cac Chuin muc Ke toan Viet Nam, He' thing Ke toan Viet Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam.

Nam tai chinh cira Cong ty bit Tau tir ngay 01 thang 01 va ket thirc vao ngay 31 thang 12.

AP DUNG CHUAN MVC VA CHE DO KE TOAN

C6ng ty ap dung Che dq Ke' toan Viet Nam ban hanh theo Quyet djnh so 15/2006/QD-BTC ngay 20 thang 03 nam 2006 va cac thing to htrang clan cua BQ tnr6ng BQ Tai chinh.

Cong ty da tuan thir day di, yeti cau cua Chuin muc Ke wan Viet Nam hien hanh trong viec lap va trinh bay Bao cao tai chinh

Hinh thdc ke toan ap dung: Nhat ky chirng tir.

IV. TOM TAT CAC CHINH SACH KE TOAN CHU YEU

Sau day la cac chinh sach ke toan chic yeu dugc Cong ty ap dung trong viec lap Bao cao tai chinh nay:

Cac irk tinh ke toil]

Viec lap Bao cao tai chinh tuan thir theo cac Chun muc Ke toan Viet Nam, He thing Ke toan Viet Nam va cac quy dinh hien hanh khac ve,ke toan tai Viet Nam you cL Ban Ting Giam doc phai cc') nhang uOc tinh va gia djnh anh huo-ng don s6 lieu bao cao ye cac cong ng, tai san va viec trinh bay cac khoan ding ng va tai san tiem tang tai ngay lap Bao cao tai chinh ciing nhu cac so lieu bao cao ye doanh thu va chi phi trong ky. Ka qua hoat ding kinh doanh thuc to co the khac vbi cac Li& tinh, gia dinh dat ra.

Cong cu tai chinh

Glti nittin ban Witt

Tai san tat chinh

Tai ngay ghi nhan ban (IL, tai san tai chinh dugc ghi nhan the() gia goc cing cac chi phi giao djch c6 lien quan trim tiep den viec mua sam tai san tai chinh do.

Tai san tai chinh cera Cong ty bao gim tien mat, tien girl ngin han, cac khoan phai thu khach hang va phai thu khac, cac khoan dAu to va tai san tai chinh khac.

BAO CAO TAI CHINN Cho nam tai chinh ket tithe

ngay 31 thang 12 nam 2014

MAU B 09 - DN

12

CONG TY CO PHAN DICH 'VV BU.11 CHINH BAO CAO TAI CHINH VAN THONG SAI GON Cho nam tai chinh ket thac SO 45 Le Duan, Phu&ng Ben Nghe, Quan 1, Thanh pho HO Chi Minh ngay 31 thing 12 nAm 2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) MAU B 09 - DN Ccic thuy& mink nay la mit bd phan hop thanh va cdn ditoc doc ddng then voi Bbo cao la; chinh kern theo

IV. TOM TAT CAC CHINH SACH ICE TOAN CHiJ YEU (TTEP THEO)

Cong cy tai chinh (Tiep theo)

Ghi nit On ban (Mu (Tdp theo)

Cong ?Kt tai chinh

Tai ngay ghi nhan ban dau, cong no tai chinh duoc ghi nhan theo gia gec trir di cac chi phi giao dich c6 lien quan trvc tiep den viec phai hanh cong no tai chinh de.

ang ng tai chinh cua Cong ty bao gem cac khoan phai tra ngui:ri bin va phai tra khac, cac khoin vay, chi phi phai tra va cong cv tai chinh phai sinh.

Minh gia lai sau 1an ghi nhiin ban dEtu

Hien tai, chua c6 quy dinh ire dinh gia lai cong cy tai chinh sau ghi nhan ban dau.

Tien va cac khoin tircrng throng tien

Tien va cac khoan tucrng throng tien bao gem tien mat tai quy, cac khoan tien gui khong ky ban, cac khoan dau tu ngin han, c6 kha nAng thanh khoan cao, de clang chuyen dei thanh tien va it rui ro lien quan den viec bien deng gia tri.

Cac khoin dAu tir ngin han

Cic khoan dau to ngan han bao gem cac khoan cho vay ngan han, cac khoin tien girl co kY han tren 3 thing. Cac khoan dau to ngAn han throe ghi nhan theo so goc du ng cho vay hoac so tien girl thtrc te. Dtr phOng giam gia dau tu ngan han ducrc trich lap theo cac quy dinh ye ke toan hien hanh.

Cie khoan phai thu va dg phong nq kho doi

Dtr phong phai thu kh6 del &roc trich lap cho nhung khoin phai thu da qui han thanh town tir sau thing tre len, hoac cac khoan thu ma nguei ng kho co kha nang thanh Wan do bi thanh 1Y, phi sin hay cac khO khan tucrng

Hang ten kho

Hang ten kho ducrc xic djnh tren .co gia dial) hcrn gicra gii gee va gii tri thuan co the thtrc hien &roc. Gia gee hang ten kho bao gem chi phi nguyon vat lieu trvc tie'', chi phi nhan cong trvc tiep va chi phi sin xuat chung, neu c6, de c6 dove hang ten kho o dja diem va trong thai hien tai. Gia tri thuan co the thtrc hien &roc dwic xac djnh bang gia bin trac tinh trir cac chi phi de hoan thanh ding chi phi tiep thj, ban hang va phan phoi phat sinh.

Hang ten kho hach town theo phuong phap ke khai thuOng xuyen. Trj gia hang xuat kho dirge xic dinh theo pinrcmg phap gia binh quan gia quyen.

Dtr phong giam gia hang ten kho cua Cong ty &roc trich lap theo cac quy djnh ke toin hien hanh. Thco do, COng ty dirge pile!) trich la? dv phong giam gia hang ten kho loi thai, hong, kern pham chat trong trtn:mg hop gia gee cia hang ton kho cao hon gia tri thuan c6 the thvc hien throe tai thOi diem ket tinic kY ke town.

13

BAO CAO TAI CHINH Cho nam tai chinh ket thlic

ngay 31 thing 12 nam 2014

CONG TY CO PHAN DICH VU BiIU CHINH \TIEN THONG SAI GON s6 45 Le Duan, Phir&ng Ben Nghe, Quan 1, Thanh ph6 HO Chi Minh

1

1 1

1

1 1

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cac thwyk mink nay lb m61 b6 phan hop thanh va can dzrov cipc ddng thoi vdi B6o coo tai chinh kern theo

IV. TOM TAT CAC CHINH SACH KE TOAN CHID YEU (TIEP THEO)

MAU B 09 - DN

Tai san c6 dinh hire hinh va khan hao

Tai san c6 dinh hCru hinh dirgc trinh bay theo nguyen gia trir gia tri hao man Itly ke.

Nguyen gia tai san c6 dinh hint hinh bao gem gia mua va toan b6 cac chi phi khic lien quan true tiep den vide Qua tai san vao trang thai san sang sir dung.

Nguyen gid tai san c6 dinh hatt hinh do ttr lam, to xay dung bao gOm chi phf xay dung, chi phf san xuat thuc t6 phat sinh Ong chi phi lap dot va chay thir.

Tai san c6 dinh htiu hinh &lac khau hao theo phuang phi!) (Juan thing dua ten thai gian hiru dung iroe tinh. Thai gian khau hao cu the nhu sau:

Nam

Nha ?cueing va vat kien trite May gide thiet bi Thiet bi dung cu quart lY Phuang tien van tai

Thud tai san

Mast khoan thud dirge xem la thug tai chinh khi phan 1On cac quyen Igi va raj ro ve quyen ser hini Lai san duce chuyen sang cho ngirai di thud.

Cong ty ghi nhan tai san thud tai chinh la tai san clia COng ty theo gia tri hgp ly ctia tai san thud tai thai diem kheri dau thud tai san hoc theo gia tri hien tai khoin thanh toan tien thud tai thieu, neu gia tri nay that) hon. Ng phai tra ben cho thud ttrcmg irng duac ghi nhan tren bang can d6i ke toan nhu mast khoan ng phai tra ve thud tai chinh. Cac khoin thanh toan tien thud dirge chia thanh chi phi tai chinh va khoan phai tra ng g6c nharn darn bao ty le 15i suit dinh ky e6 dinh troll so du ng con 14i. Chi phi thud tai chinh dirge ghi nhan vao IC& qua hoot Ong kinh,doanh, trir khi cac chi phi nay true tiep hinh thanh nen tai san di thud, trong truing hap do se dirge von boa theo chinh sach ke than dm Ging ty ve chi phi di vay (xem trinh bay chreri day).

Cac tai san di thud tai chinh dirge khau hao tren thai gian hfiu dung vac tinh tucmg tir nhu ap dung v&i tai san thuKic s& halt clia Cong ty hoc tren thai gian di tittle, trong truing hgp thai gian nay ngan ham, cu the nhu sau:

S6 nam

May moc, thiet bi 08

Tai san c6 dinh vo hinh va khan hao

Tai san co dinh vo hinh bao gem gia tri quyen sir dung (tat dal khong trich khau hao; gia tri quyen sir dung dat thuOe Trung tarn dien thoai Nam Sai Gon vhi thai Ilan 50 nam va Gia tri gia), phep chuyen nhugng va phan mem may tinh ghi nhan ban dau thco gia mua va dirge khau hao then phuang phap du&ng thong dtra tren than gian frau dung u6c tfnh.

14

15 06- 15 03 - 10 06- 10

BAO CAO TAI CHiNH Cho nam tai chinh lc& thiic

ngay 31 thing 12 nam 2014

CONG TY CO PHAN DICH VU CH1NH VIEN THONG SAI GON S6 45 Le DuAn, Phtrang Ben Nghe, Quan 1, Thanh ph61-16 Chi Minh

THUYET MINH BAO CAO TAI CHINH (TIE? THEO) MAU B 09 - DN Cac thuyk mink nay la mo b() ph4n hop thank va can cluoc cloc clang thai yeti Bao cao tai chinh kern theo

N. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (TIE? THEO)

Chi phi xiy dung cabin da dang

Cac tai san dang trong qua trinh xay dung phtic vu mue dich san xuAt, cho thue, quan tri hoic cho bAt kS' muc dich nao khac &roc ghi nhan theo gia g6c. Chi phi nay bao gem chi phi djch vu vi chi phi !Ai vay c6 lien quan phu hop vai chinh sich ke toin cua C6ng ty. Viec tinh khA.0 hao cua cac tai san nay cluvc ip dung giOng nhu vui cac tai san khac, bit dAu tir khi tai san a vao trang thai sin sang sir dung.

Dau tir vao Cong ty lien Wet

Cong ty lien ket la Cong ty ma CEng ty c15 anh htrong ding ke nhung khOng phai la Cong ty con hay Cong ty lien doanh th . a Cong Anh htrong ding ke the hien 6. quyen tham gia vac viec dua ra cac quy'et djnh ve chfnh sich tai chinh va boat deng tha ben nhan dAu to nhtmg khOng co anh htrang ve mit kiem scat hoic (long kiem soit nhitng chinh sach nay.

Cac khoin dau tu dai han khic

Cac Mth) dAu ttr dai han khac bao gem tu ce,phi4u, trii phieu, gop yen vao cac don vi khac vai tj, nhe han 20% yen dieu le cita Cong ty nhandau tu. Cac khoan dau ttr nay &roc ghi nhan bat GIL tir ngay mua khoan diu ttr va &lac xic djnh gii tri ban diu theo nguyen gii va cac chi phi lien quan den giao djch mua cac khoan dau ttr.

Du phong giam gia DAu ttr chting khoan ducc trich lap theo cac quy djnh ve ke town hien hanh. Theo do, Cong ty duqc phep trich lap du phang cho cac khoan dAu tr co gii tri ghi se cao han gia thi trUemg tai ngay ket thiic kS, ke town.

Chi phi tra truck dal han

Cic khoan chi phi tra truck dai han bao gem cong cu, dung cu va &roc phan be vao Bao cao ket qua hoat deng kinh doanh, sir dung phtrcrng phip &rang thang vai thai gian khong qui 2 nam.

15

BAO CAO TAI CHINH Cho narn tai chinh ket thtic

ngay 31 than 12 Wain 2014

CONG TY CO PHAN DICH VI; BUU CHINH VIEN THONG SAI Gem Se 45 Le DuAn, Phuirng Ben Nghe, Qu5n 1, Thanh phi H6 Chi Minh

THUYET MINH BAO CAO TA! CHINK (TAP THEO) MAU B 09 - DN Cac thzty& mirth nay is mOt b(5 phan hpp thanh va can &ex (ix dOng tiled voi Bao cao tai chinh kem theo

IV. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (TAP THEO)

Ghi nhlin doanh thu

Doanh thu ban hang duce ghi nh5n khi ding thari th6a man tat ca. nary) (5) dieu kien sau:

(a) Doanh nghiep da chuyen giao plan lOn riti ro va loi ich gin lien vc:ri quyen sa hint san pham hoac hang h6a cho ngtr6i mua;

(b) Doanh nghiep khong can Am gia quyen quan 1S, hang hoa nhu ngtroi sa hau hang hoa hoac quyen kiem soat hang hoa;

(c) Doanh thu dugc xac dinh tucmg d6i chic chart; (d) Doanh nghiep se thu throe Igi ich kinh to tir giao dich ban hang; va (e) Xac dinh dugc chi phi lien quan den giao dich ban hang

Doanh thu cua giao dich ve cung cap dich vu diro:c ghi nhan khi ket qua cua giao dich do dugc xac dinh mOt cach clang tin cay. Truing hop giao dich ve cung cap dich Yu lien quan den nhieu ky thi doanh thu dugc ghi nh5n trong kj, theo ket qua phan cong viec cid hoan thanh tai ngay cua Bang can d6i ke toan cua kY do. Ket qua cua giao dich cung cap dich vu dugc xac dinh khi th6a man tat ca bon (4) diet' kien sau:

(f) Doanh thu dugc xac dinh tucmg cl6i chac chin; (g) Co khi nang thu dugc loi ich kinh to tir giao dich cung cap dich vu do; (h) Xac dinh dugc phan cong viec da hoan thanh tai ngay cua Bang Can d6i ke toan; va (1) Xac dinh &roc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu

d6. Doanh thu tir hop dOng xay dung cua C6ng ty dugc ghi nh5n theo chinh sach ke toan cua Cong ty ve hop ding xay dung. (xem chi tiet dtr6i day)

Lai tir cdc khoin dau to dugc ghi nh5.n khi Cong ty c6 quyen nh5n khoan lai.

Hop ding xay thing

Khi ket qua thtrc hien hop ding xay dung c6 the &roc ink tinh mOt cach clang tin cay, doanh thu va chi phi lien quan den hop ding dtroc ghi nhan ttrcmg (rng vii ph5n cong viec da hoan thanh tai ngay ket thuc nien dp ke toan dugc tinh bang ty' re phan tram, giCra chi phi phat sinh cua phan cong viec da }loan thanh tai thoi diem kat thtic toan so vii tong chi phi du toan cua hop (long, ngoai tn." trubing hop chi phi nay khong twang ducrng vbi phan khei luting xay lap da hoan thanh. Khoan chi phi nay co the bao g6m cdc chi phi phu them, cac khoan boi thu&ng va chi thu6ng thuc hien hop dOng theo thOa thudn vii khach hang.

Khi ket qua thuc hien hop ding xay dung khong the &roc Li& tinh met cach ding tin cay, doanh thu chi &roc ghi nhan tucrng ducrng yen chi phi dm hop dOng da Oat sinh ma viec &roc hoan tra la twang dOi chac chart.

16

CONG TY CO PHAN DICH VU BIYU MINH vrEN THONG SAI GON S6 45 Le Duan, Phuirng Ben Nghe, Quan 1, Thanh phO HO Chi Minh

BAO CAO TAI CHINA Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2014

THUYET MINH BAO CAO TAI CHINA (TIEP THEO) MAU B 09 - DN Cele thuyet minh nay is mtSt b¢ phan hop thanh va cdn dugc dQc &sing then yen Belo ea() tea chlrzh kern theo

IV. TOM TAT CAC CH1NH SACH KE TOAN CHU YEU (TIEP THEO)

Ngoai tg

Cong ty ap dung xir ly chenh tech ty gia theo huarng clAn cua Chuan muc ke toan Viet Nam so 10 (VAS 10) "Anti hung cua viec thay (16i gia h6i dodi". Theo dO, cac nghiep vu phat sinh bang ngo4i to dugc chuyen doi theo ty gia tai ngay phat sinh nghiep vu. SO du cac khoan muc tien to c6 gee ngoai to tai ngay ket thim nien de ke toan dirge chuyen doi theo ty gia tai ngay nay. Chenh Lech ty gia phat sinh dugc hach toan vao bao cao ket qua hog Ong kinh doanh. Lai chenh Lech ty gia do danh gia Iai cac s6 du tai ngay ket thus nien de ke toan khong dugc dung de chia cho chii se' hiru.

Chi phi di vay

Chi phi di vay lien quan tn.rc tiep den viec mua, dAu to xay dung hoac san xuAt nhang tai san can met theri gian Wang doi dai de hoan thanh dtra vao sir dung hoac kinh doanh dirge Ong vao nguyen gia tai san cho (ten khi tai san do dirge dim vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec dau to tam thai cac khoan vay dirge ghi giam nguyen gia tai san c6 lien quan.

Tat ca chi phi 1ai vay khac dirge ghi nhan vao Bao cao Ket qua hoat deng kinh doanh khi Oat sinh

Cac khoin der phong

Cac khoan du phong dirge ghi nhan khi Cong ty c6 nghia vu no hien tai do ket qua tir met sir kien da xay ra, va Cong ty c6 kha nang phai thanh Wan nghia IN nay. Cac khoan dir ph6ng dugc xac djnh tren cg ser trac tinh cua Ban Tong Giam dOc ve cac khoan chi phi can thiet de thanh toan nghia vu ng nay tai ngay ket thUc nien de' ke toan.

Thue

Thut thu nhap doanh nghiep the hien tong gia trj cua se thus phai tra hien tai va so thus hoan 14i.

Viec xac djnh thud thu nhap cua COng ty can dr vao cac quy dinh hien hanh ye thus. Tuy nhien, nhiTing quy dinh nay thay doi theo tirng theri kY va viec xac dinh sau cimg ye thus thu nhap doanh nghiep tuY thu6c vao ket qua kiem tra cua ca quan thud CO tham quyen.

Thus thu nhap hoan Iai dirge tinh ten cac khoan chenh lech Oita gia trj ghi se va ca sa tinh thud thu nhap cua cac khoan muc tai san hoac cong nq ten Bao cao tai chinh va dirge ghi nhan theo.phuang pilaf) dua tren Bang Can doi ke toan. Thue thu nhap hoan lai phai tra phai dirge ghi nhan cho tat ea cac khoan chenh loch tam thai con tai san thue thu nhap ho5n lai chi dirge ghi nhan khi chac chan co dU Igi nhuan tinh thud trong tuang lai de khau trir cac khoan chenh tech tam thari.

Thud thu nhap hoan lai dirge xac djnh theo thud suAt du tinh se di) dung cho nam tai san dirge thu hei hay ng phai tra dirge thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao Bao cao Ket qua hoot deng kinh doanh trir truang hop khoan thud do c6 lien quan den cac khoan muc dirge ghi thang vao von chu ser 'tau.

Tai san thud thu nhap hoan tai va nor thug thu nhap hoan lai phai tra dirge bU trir khi Cong ty co quyen hop 04 de bit trir giUra tai san thud thu nhap hien hanh vai thue thu nhap hien hanh phai nep va khi cac tai san thus thu nhap hoan lai va ng thud thu nhap hoan Lai phai tra lien quan tai thus thu nhap doanh nghiep dugc quan ly beri cung met ca quan thus va Cong ty co du dinh thanh toan thud thu nhap hien hanh tren cer sa thuan.

Cac loaf thud khac dirge ap dung theo cac 101 thud hien hanh tai Viet Nam.

CONG TY CO PHAN DICH VV But CHiNII VAN THONG SAI GON SO 45 Lk Duan, Phecrig Ben Nghd, Quan 1, Thanh phe HO Chi Minh

THUYET MINH BAO CAO TAI CHINH (11EP THEO) Cdc thuy& minh nay la nOt by phan hyp thanh va cdn &rye floc clang theri veri Bao cao tin chinh kern theo

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CAN DOI ICE TOAN

1. Tien WI cac khoin twang dircrng tien

31/12/2014 VND

01/01/2014 VND

Tien mat 1.076.844362 1.289.240.949 Tien gill ngan hang 25.722.448.084 50.008.971.548

COng 26.799.292.446 51.298.212.497

2. Cac khoin dau to tai chinh ngan han

31/12/2014 01/01/2014 VND VND

Cho vay °Ong ty Co phin Cong nghd Vigil thong Sai Gan (*)

23.802.626.924 48.802.626.924

Tien girl c6 ky han 11.600.000.000 12.700.000.000

Ct)ng 35.402.626.924 61.502.626.924

(*)Day la khoan cho Cong ty Co phin Cong nghd Vit:n thong Sai Gan (Saigon Tel) mtrcin yen theo Th6a thuan cho =cm von so 372/TT-SGT.11 ngay 29 thing 12 nam 2011, vOi han 6 thing. Lai suit vay bang !al suit vay cao nhit thtrc to ctia Cong ty.cOng 1%/nam, lai suit qua han bang 150% lai suit trong Tai san dam bao cho khoan vay IA so co phieu do Cong ty phat hanh cho Cong ty CO phan Cong nghd Vie'n thong Sai G6n c6 gia trj bang so Oen vay. Tir nam 2013, COng ty khong tinh lai cho vay dOi vii khoan cho vay nay.

3. Phai thu theo tien do hay deng xay dung

31/12/2014

VND 01/01/2014

VND

Phai thu nQi bO 11.157.642.151 7.323.235.674 - Van phong Cong ty 9.876.722.211 5.627.152.954 - Trung tam viin thong IP 218.463.500 315.920.020 - SPT, chi nluinh Cein Thu 38.344.082 - Trung tam diOr thovi STC 1.062.456.440 1.341.818.618 COng ty TNHH Thong tin va Vicn thong di Clang S- Telecom 14.000.000 2.363.636

Phai thu ben thin ba khac 3.028.673.918 3.159.252.491

ging 14.200.316.069 10.484.851.801

BAO CAO TAI CHINH Cho nam tai chinh ket tit&

ngay 31 thing 12 nam 2014

MAU B 09 - DN

18

CONG TY CO PHAN DICH VI) BIPU CHINH BAO CAO TAI CHINH VIEN THONG SAI GON Cho nam tai chinh ket thac S6 45 Le Duan, Plurang Ben Nghe, Quan 1, Thanh ph6 Ho Chi Minh ngay 31 thing 12 nam 2014

THUYET MINH BAO CAO TAI CHINH (TIEP l'HEO) MAU B 09 - DN Cac thuyit minh nay to m .(5t b(5 phan hop thanh va can duvc doc dang thai vii Bao coo tai chinh kern theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRIM BAY TRONG BANG CAN DOI KE TOAN (TIEP THEO)

4. Cac khoan phai thu !chic

Phai thu Cong ty TNHH Thong tin IA Vien thong di dOng S-Telecom Phai thu Cong ty Co ph'ari Du Lich Sai Gen Tien b6i theing cho Cong ty TNHH MTV Dich vu Phan ph6i tong 1161)1)&11(11f Cho vay ca nhan Phai thu Van pheng thanh ay ark ket not chtra d6i scat Cac khoan phai thu khac

COng

31/12/2014 VND

01/01/2014 VND

(i)

(ii)

(iii)

(iv)

906.121.179.195

58.500.000.000

631.300.000

6.500.000.000 4.028.119.967

12.813.312.393

761.528.790.396

58.500.000.000

631.300.000

6.500.000.000 1.236.496.729 1.243.554.272 9.913.120.052

988.593.911.555 839.553.261.449

(i) Theo COng van s6 17128/BTC-CDKT ngay 07 thing 12 nam 2009 dm Be Tai chinh, COng ty tarn thai chtra ghi nhan anh huang c6a Flop dong hop tic kinh doanh (Trung tam dien thoai di (ging CDMA) trong Bao cao tai chInh cua Cong ty. Ngay 12 thing 12 nam 20] I, cac ben trong Hop dOng hop tic kinh doanh da th6ng nhat chuyen Trung tarn nay thanh Cong ty TNHH Thong tin va Vien thong di dOng S-Telecom. Chi tiet nOi dung cac khoan phai thu Cong ty TNHH Vien thong di dOng S-Telecom nhu. sau:

31/12/2014 VND

01/01/2014 VND

Tien von cho vay va lai vay phat sink 854.942.079.697 718.432.234.641 Cac khoan le phi kho se chi hO 48.122.630.701 39.584.944.701 Phai thu khac 3.056.468.797 3.511.611.054

Cting 906.121.179.195 761.528.790.396

COng ty dang trong qua trirth thanh lY hop ding hqp BCC, moi dieu chinh lien quan den khoin phai thu nay se ducc dieu chinh khi co ket qua clanh gia cuei ding.

(ii) Khoan phai thu Cong ty Co pha'n Du lich Sai Gem tien chuyen nhuong von gOp vao C6ng ty TNHH Dau Cao 6c SPT narn 2011.

(iii) Khoan tien phai thu ca nhan lien quan tai viec nhan vien Trung tam Btru chinh Sai Con (SGP) chuyen btru pham nhAm dia chi, ngtrOi nhan nharn btru pham da tieu thp s6 hang neu tren. Slr viec da duvc khai kien tir nam 2010 nhtrng Cong ty chua thu h6i dt.rgc boi hoan cho s6 btru phfirn da bi tieu thti neu tren.

(iv) Day la gia tri cac khoan chi tra hO Van phong Thanh Uy cac chi phi hoat dOng tai Tea nha 199 Dien Bien Ph6, phtrOng 15, quan Binh Thanh, thanh 016 Chf Minh.

19 I

CONG TY CO PHAN INCH VV CHINII VIEN THONG Ski GON SO 45 Le Dua..n, Phtrong Ben Nghe, Quan 1, Thanh pile He Chi Minh

BAO CAO TAI CHINH Cho nam tai chinh ket thac

ngay 31 thing 12 nam 2014

THINET MINH BAO CAO TAI CHINH (TIEP 1.11}...0) MAU B 09 - DN Cdc thuy& minh nay la mOt bd phdn hop thank va cdn ditor dQc Bong that vol Bdo cdo tai chinh kern then

V. THONG TIN BO SUNG CHO CAC }MOAN TRiNII BAY TRONG BANG CAN DOI ICE TOAN (TIEP THEO)

5. Hang ton kho

Nguyen lieu, vat lieu Cong cu, dung cu Chi phi san xuat, kinh doanh dcr dang Thanh pham Hang hea

C(ing

31/12/2014 VND

01/01/2014 VND

21.906.076.903 3.501.607.822 2.161.440.601

91.039.914 2.417.566.274

24.189.092.740 3.478.362.091 3.351.349.781

91.039.914 2.535.614.905

30.077.731.514 33.645.459.431

6. Chi phi tra frolic ng'An han

31/12/2014 01/01/2014 VND VND

Chi phi cong cu dung cu chic phan be 345.586.419 1.797.163.879 Chi phi thue mat bang 799.994.421 566.305.500 Chi phi thue try dien 6.635.128.297 Chi phi thue thiet bi truyen din 930.413.606 581.516.087 Chi phi siia chiia 312.007.238 638.144.942 G • Chi phi chi phan ho khac 4.683.274.248 1.194.649.945 tu?.

Chi phi thue kenh 10.833.333.334 or;

ging 24.539.737.563 4.777.780.353 T

.4-1 7. Tai sin Elgin han khac

31/12/2014 01/01/2014 VND VND

Tai san thiL chi rsir ly 268.415.932 941.257.916 - Tai Trung tam dien (hoof SPT (STC) 672.841.984 - Tai Trung tam djch vu viin thong SPT (STS) 268.415.932 268.415.932 Tarn irng 2.205.641.101 1.572.003.518 Kjt quj,", kj, cucrc nein han 416.028.414 346.208.951

ging 2.890.085.447 2.859.470.385

20

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BAO CAO TAI CHINH Cho nam tai chinh ket anic

ngay 31 thing 12 nam 2014

CONG TY CO PHAN DICH VI) Btru CHINH WEN THONG SAI GON S6 45 Le DuAn, Phlthrig Ben Nghe, Qu5n 1, -Minh 06 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH (TIEP HLO) MAU B 09 - DN Ccic Owe t minh nay la m(rt b() pkin hop thanh Ira can dupe cloc clang ihoi vai Boo cat) tai chinh kern Theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINII BAY TRONG BANG CAN DOI ICE TOAN (TIEP THEO)

9. Tii sin co dinh thue tai chinh

NGUYEN GIA Tai ngiy 01/01/2014

May m6c vi thitt bi

VND

TOng

VND

Mua trong nam 1.755.567.000 1.755.567.000 Tai ngiy 31/12/2014 1.755.567.000 1.755.567.000

GIA TRI HAO MON LIN KE Tai ngiy 01/01/2014 Khan hao trong nam 1.590.982.596 1.590.982.596 Tai ngay 31/12/2014 1.590.982.596 1.590.982.596 GIA TRI CON LAI

Tai ngiy 01/01/2014

Tai ngay 31/12/2014 164.584.404 164.584.404

22

282.

646.

833.

177

327.

600.

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86.4

21

418.

652.

529.

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136.

005.

696.

228

314.

282.

319.

598

MA

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418.

374.

929.

405

104.

092.

609.

807

327.

600.

000

621.

800.

603

19.4

83.9

29.9

84

600.

694.

177

19.1

56.3

29.9

84

18.2

61.4

35.2

04

894.

894.

780

18.8

62.1

29.3

81

23.7

09.0

49.1

04

23.4

99.2

53.4

01

209.

795.

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23.7

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375.

509.

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317

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550.

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58.

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O O O O O O

116.

933.

771.

144

289.

862.

237.

257

258.

525.

779.

173

CONG TY CO PHAN DICH VV BUIJ CHINH VIEN THONG SAI GON S6 45 Le Duan, plr67tg Ben Nghe, Quan 1, TP. H6 Chi Minh

THUYET MINH BAO CAO TAI CHiNH (TIEP THEO) Cac druyAl minh nay la mat by phan hcp ihanh va can &cc dQc (king then vai Bcio coo Jai chinh kern theo

V. THONG TIN BO SUNG CHO CAC !MOAN TRINH BAY TRONG BANG CAN DOI ICE TOAN (TIP THEO)

11. Chi phi xay dung co ban da dang 31/12/2014

VND 01/01/2014

VND

He thling mang cap btr cho tuyen cap quang bien AAG 158.716.450

Ma rOng ming dien thoai cif) dinh va ming ADSL 2.768.357.750 7.239.322.866

Chi phi dAu tu bat eking sin 7.553.093.978 7.553.093.978

tu phit trien dich vy FTTx giai down 2011 - 2015 4.448.485.541 620.854.057 C6ng trinh khac 10.951.451.022 4.046.867.376

Cling 25.721.388.291 19.618.854.727

12. Dan to vao con ty lien doanh, lien ket 31/12/2014 01/01/2014

VND VND

DAu tu vio ca so kinh doanh d6ng kiem soil - Trung tam dien thoai di dOng CDMA (i) 175.710.330.627 175.710.330.627 Dau tu vao Cong ty TNH11 Thong tin vi Vin thOng di &Ong S-Telecom (ii) 354.730.124.659 354.730.124.659

COng 530.440.455.286 530.440.455.286

(i) Day la khoin dau tu vao co s6 kinh doanh d6ng kiem soft - Trung tam dien thoai di dOng CDMA (then hap d6ng harp tic kinh doanh giva Cong ty vi COng ty SLD Telecom Pte (nay la COng ty SK Telecom Vietnam Pte.Ltd) va cac phi lyc hap ding dinh kern) vai khoin gap von luu Ong ban Qat] la 11.050.000 USD twang throng 175.710.330.627 ding.

Ngay 31 thing 12 nam 2010, C6ng ty va Cong ty SK Telecom Vietnam Pte.Ltd (SKTV) da ky ket Hap <long chuyen dOi va Hap d6rig lien doanh, the() do cic Bin se:

Cham dirt Hap dOng hap tic kinh doanh; Thanh lap Cong ty TN1111 Thong tin va Vin thong di dOng S-Telecom (S-Telecom); Chuyen giao tii sin vao S-Telecom; SKTV bin va SPT mua phan von duac chio bin tai S-Telecom; Phong toa tii khoan de dim bio nghia vy thanh toan.

Theo Nghj quyet cuOc hap chung giaa cic bin Hap doanh s6 07/2013/NQ-JM ngay 26 thing 09 nam 2013, khoan 16 lay ke dm BCC se &lac x6a bang viec giam gii tri ctia Tai sin von kinli doanh dirge gop bei SPT tinh den 01 nam 01 nam 2012. Cong ty dang tien hinh cac thU tuc nham thanh 15, hap dOng hap tic kinh doanh niy va thi,rc hien cic thu tyc bin giao tai sin, xic dinh von gbp vio Cong ty TN1111 Thong tin vi Vicn thong Di Ong S-Telecom.

BAO CAO TAI CHINK Cho nam tai chinh ket thUc

ngay 31 thing 12 nam 2014

1VIAU B 09 - DN

24

CONG TY CO PHAN DICH VIJ BUU CHINH VIEN THONG SAI GON SO 45 Le Duan, pinging Ben Nghe, Quan 1, IT. Ho Chi Minh THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cdc thuye't minh nay la mot IfO phan hop thanh va can duvrc doc dang then vii Brio cao tai chinh kern theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI ICE TOAN (TIEP THEO)

12. DAu ttr vao cong ty lien doanh, lien ket (Tiep theo)

(ii) Ngay 12 than 12 nam 2011, Cling ty va COng ty SK Telecom Vietnam Pte.Ltd (goi tat là "SKTV") da thanh lap Cong ty TNHH Thong tin va Vien thong di Ong S-Telecom (S-Telecom). Ngay 30 thing 09 nam 2013, Cong ty va SKTV cimg yeti C6ng ty TNHH Th6ng tin va Vien thong Di Ong S-Telecom da lap Bien ban gop yen va Bien ban ban giao tai san, theo do, cic ben da thea thuan va thong nhat:

- Cong ty g6p von vao S-Telecom VA S-Telecom nhan phan van gop cua Cong ty nhtr sau:

• Tai san hint hinh 177.042.551.524 deng voi tj, le twang ducmg 4,82%.

• Tai san vo hinh (bao gem ca viec sir dung tai nguyen la kho se, bang tan, giAy phep mang...) vii gia tri la 2.762.957.448.476 dong vcti tj, le ttrcrng dwmg 75,18%. Van dieu re cit. a S-Telecom se duvc gap sau, timg btre.c pita hop voi hug:Mg din ciia co. quan Nha ntr6c.

SKTV gop von vao S-Telecom va S-Telecom nhan phan von gOp cua SKTV nhir sau: SKTV gop 735.000.000.000 deng bang thief bj mang, bao gem tai san vo hinh la cac phAn mem cho hoat Ong va quan 15, he thong mang, sau khi x6a 16 cua Dv An Hcrp (long Hop tic Kinh doanh ttrcmg &rang voi 20% Vein dieu le ctia S-Telecom.

Cong ty dang trong qua trinh danh gia cac khoan dal] to nay. Moi dieu chinh lien quan se &roc ghi nhan khi co ket qua danh gia cuoi cimg.

13. DAtt ttr dai han ichac

31/12/2014 VND

01/01/2014 VND

Cong ty TNHH DLittr cao ec SPT 479.364.508 479.364.508 C6ng ty Co phan Dau to va Phat trien ha tang khu cong nghe cao Sai Gen

15.000.000.000 15.000.000.000

COng ty Co phan rilwa Sacom 2.091.360.000 2.091.360.000

COng 17.570.724.508 17.570.724.508

BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay

ngay 31 thing 12 nam 2014 MAU B 09 - DN

25

CONG TY CO PHAN DICH VU BU-U CHINH BAO CAO TAI CHINE VIEN THONG SAI GON Cho nam tai chinh ket thiic ngay

SO 45 Le Duan, phuemg Ben Nghe, Quan 1, TP. HO Chi Minh ngay 31 thang 12 nam 2014

THUYET MINE BAO CAO TAI CHINE (TIEP THEO) MAU B 09 - DN Ctic thuyit minh nay là mOt b0 phdn hcrp thanh va can duvc dQc ding thai voi Bac, c4o tai chinh kem theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINE BAY TRONG BANG CAN DOI Kt TOAN (TIEP HILO)

14. Chi phi tra trirefc dai han

31/12/2014 VND

01/01/2014

VND

Chi phi stia chira t6a nha van phong 348.927.354

Cong cu dung cu ch6 phan b6 3.529.613.187 1.266.400.646

Chi phi vat Ur, cap chi phan 1)6 3.255.142.858 4.334.345.290

Chi phi thiet bi diu cu6i router cher phan b6 4.068.269.902 3.859.352.399

Chi phi cher phan bo khac 2.145.326.778 2.731.078.743

COng 12.998.352.725 12.540.104.432

15. Tai sin thud Thu nh4p doanh nghiep hoan lai

31/12/2014 01/01/2014

VND VND

Tai san thud thu nhap hoan lai lien quan den cac khoan chenh tech tam thin &pc khAu trir

16.919.340.720 17.199.728.324

Tai san thud thu nhAp hoan lai lien quan den cac khoan 16 chua duce ket chuyen nam 2010 10.577.214.850

Tai san thug thu nhAp hoan 14i lien quan den cac khoan 10. chua doge ket chuyen nam 2011

511.733.352 3.148.560.278

COng 17.431.074.072 30.925.503.452

c

26

CONG TY CO PFIAls1DICH VU BU1J CHINH BAO CAO TAI CHINK VIEN THONG SA1 GON Cho nam tai chinh ket thac ngay SO 45 Le Dual), phtrCmg 136n Nghe, Quan 1, TP. HO Chi Minh ngay 31 thang 12 nam 2014 THUYET MINH BAO CAO TAI CHINTH (TIEP THEO) MAU B 09 - DN Cac thuye:t minh nay la mot by phan hop thanh va can duce doc ddng thcii vori Bcio cao tai chinh kin: theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI Kt TOAN (TIEP THEO)

16. Vay va nq ngin han

31/12/2014 VND

01/01/2014 VND

Vay ngan han 120.888.341.280 154.664.191.877 Ngan hang Thtrcmg mai co phin Ngoai thong Viet (1) 41.953.594.461 61.984.615.421 Nam, Chi rthanh thanh pile He Chi Mirth

Ngan hang Thircmg mai ce phin A Chau - Hoi so chinh

(ii) 49.990.346.819 55.739.384.176

Ngan hang Thircrng mai ce phAn XuAt Nhip khu (iii) 10.794.400.000 13.399.999.803 Viet Nam - So giao dich I

Cling ty Co phin Diu to Phit trien ha tang khu cling nghe Cao Sai Gen

(iv) 15.000.000.000 15.000.000.000

Cong ty Co phin Cu dien tir va Tin hoc Cholimex 840.192.477 Vay ca nhan (v) 3.150.000.000 7.700.000.000

N9* dai han den han tra 24.391.058.246 33.377.968.000 Ng den han - Ngan hang TMCP An Binh (ABB) 237.497.000 316.668.000

Ng den han - Ngan hang TMCP A Chau (ACB) 9.240.000.000 Ng den han - Ngan hang TMCP Ngoai Thtrcmg Viet Nam (VCB)

320.000.000

Ng den han - Ngfin hang Diu Tu va Phat trien Viet Nam (BIDV) (ngoai te)

1.795.223.621 3.795.300.000

Ng den han - Ngfin hang TMCP Eximbank (EIB) (ngoai te)

21.380.000.000 20.026.000.000

Cong ty Co phAn ORITECH 658.337.625

Cling 145.279.399.526 188.042.159.877

Vay ngin han ngan hang TMCP Ngoai Thircrng Viet Nam - CN Thanh phe HO Chi Minh theo hgp (long tin dung se 0011/KH/14N11 ngay 07 thang 01 nam 2014 . Han Ink tin dung dm khoan vay IA 60.000.000.000 den, muc dich sir dung von vay de bO sung von Iuu deng. Thai han cap hart attic tin dung den het ngay 31 thang 12 nam 2014. Thai han vay von tei da la 06 thang ke tir ngay nhan ng vay, lai suit vay von trong han duce quy dinh cu the theo timg giay nhan ng va dtrgc dieu chinh 3 thang/lin theo thong bao cua ngan hang Ngoai Thuong — Chi nhanh thanh phe H6 Chi Minh. Lai suit qua han bing 150% lai suit trong han. Bi4'n phap dam bao tien vay la the chap cac tai san bao gam:

a. Mang true NGN ( next general network); b. Quyen sir dung 117m dat tai xa Binh Hung, huyen Binh Chanh, thanh pile Ho Chi Minh; c. Quyen sir dung dat, tai san gin lien vai dAt tai s6 01 &rang so 22-KDC Binh Phti, phtrang 11,

quan 6, thanh phe Ho Chi Minh; d. Quyen sir dung dit, tai san gin lien ten dit tai so 27 dithng so 1011 Pham The Hien, phu&ng

5, quan 8, thanh pile He Chi Minh; e. Quyen sir dung (tit, tai san gin lien tren dit tai so 164 throng 19/5B, phtrang Tay Thanh,

quan Tan Phu, thanh phi') Ho Chi Minh;

(i)

27

g.

CONG TY CO PHAN DICH VI; BUU CHiNH VIEN THONG SAI GON SO 45 Le Duan, phuang Ben Nghe, Quan 1, TP. Ha Chi Minh THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cac thuyit minh nay, la mat by ph an hqp thanh va can ditqc doe dc3ng theri vii .86o ctho tai chinh lthm theo

BAO CAO TAI CHINK Cho nam tai chinh ket thac ngay

ngay 31 thing 12 nam 2014 MAU B 09 - DN

V. THONG TIN BO SUNG CHO CAC KHOAN TRIM! BAY TRONG BANG CAN DOI KE TOAN (TIEP THEO)

16. Vay va nor ngin han (Titp theo)

f. Quyen sir dung 68m2 dit tai phtrang 16, quan Tan Binh, thanh pith Ho Chi Minh (dja chi mai theo GPXD ngay 03 thing 03 nam 2014 la 65/8 &rang G6 Dau, phu6ng Tan Qt4, quan Tan Ph6, thanh ph6 H6 Chi Minh; Quyen sir dung dat, tai san gan lien ten dat tai so 264/3 khu pile 12 (nay thuec du4;mg Le Van Quai), phuang Binh Hung Hem A, quan Tan Binh, thanh pita HO Chi Minh

h. Quyen sir dung 240m2 dat tai Phtrang An Phil, quan 2, thanh ph6 HO Chi Minh ( dja chi mai: s6 8, &rang so 12, phuern4 An Phil, quan 2)

i. Quyen sir dung 200m2 dat tai phuang Hiep Binh Chanh, quan Th6 Dire, thanh phe H6 Chi Minh

j. Quyen ser hire nha a va quyen sir dung dat tai so 136/26 duang Le V5n Viet, phuang Hiep quan 9, thanh phi; HO Chi Minh

k. Can nha so 10, duang CO Giang, phuang Cau Ong Lanh, quan 1, thanh ph6 HO Chi Minh, va I. Quyen sir dung 563,6m2 dat tai khu dan cu Vinh Lac, (Ming A4, phuang Binh Flung Ilea B,

quill Binh Tan, thanh phe F16 Chi Minh

(iii)

g.

Vay ngin han tir Ngan hang Throng mai Co phan A Chau- Hai sir chinh theo hqp clang tin dung han mire se SGD.DN.306.230713 ngay 25 thing 07 nam 2013. Thai Ilan hieu luc cua hap dung la 12 thing. Han mire tin dung dm hap ding la 60.000.000.000 ding; Lai suit vay dugc ghi nhan theo lai suit dm Ngan hang tai theri diem nhan ng; Thai han vay tinh theo tirng Giay nhan no. cua tirng Ian rat van fel da la 06 thing. Bien phip bio dam tien vay gam Bat Bang san, ding san va quyen khai thic. Tang gia trj tai san dam bao la 130.379.000.000 ding. Danh sach tai san dam bao bao gem: Quyen sir dung dat, tai san gin lien vai dat tai 54 Duong Quang Ham (duerng 26 thing 3 ca), phuang 7, quan GO Vap, thanh ph6 H6 Chi Minh; Quyen sir dung dit, tai san gin lien vii dat toa lac tai 152 dtrerng 3 thing 2, phuerng Hung Lai, quan Ninh Kieu, Can Tha; Quyen sir dung dat 2.335,10 m2 dat va toan ba tai san gin lien vii dat tai thira dat s6 1, tir ban d6 s6 30, mat tien &rang Tran Hung Dao, phuang An Hai Bic, quin Son Tra, Da Nang; Trang thiet bj vin thong IP; Toan be may mac thiet bj thuac du an ADSL giai doan I; Toan be' may mac thiet bj, tuyen cap ngam va cap trco (tai san hien hau va tai san hinh thanh troop tucrng lai) thuac du an ADSL ma rang giai doan 11; Quyen khai thac tuyen cap ngam va cap treo thuec du an ADSL

Vay ngan han tir Ngin hang Thucrng mai co phan Xuat Nhap khau Viet Nam - SOr giao djch 1 theo hap clang tin dung cho timg Ian vay s6 2000-LAV-201302221 ngiy 16 (hang 04 nam 2013, han mric ctia hap ding la 15.300.000.000 clang va thco hap Clang tin dung kiern khe uarc nhan no' so 2000 - LDS - 201307032 ngay 25 (hang 04 nam 2013; Muc dich sir dung tien vay la de thanh town phi bao tri, saa chaa vien thong, tien luang can be cong nhan vien. Lai suit vay dirge ghi nhan thco lai suit cua Ngan hang tai th&i diem nhan rig; Thai han vay 12 thing. Bien phap bao dam tien vay la thC chap quyen khai iliac tuyCn cap quang biCit Asia - Aincrica Gateway (AAG); Cac thiCt bj truyen dan va tuyen cap quang thuac du an dau to he thong truyan din ket not ming AAG - Giai doan 1; Cap quang trco hinh se 8, dan mode, 48 sai - FE48.

28

CONG TY CO PHA.N INCH VV BUT1 CHINA VIEN THONG SAI GON SO 45 Le Duan, phuang Ben Nghe, Quin 1, TP. He Chi Minh THUYET MINH BAO CAO TAI CHiNH (TIEP THEO) Cac thuyit minh nay la nu51 6¢ phan hop climb va can cluov doc clang then vai Edo cao tai chinh kern theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI Kt TOAN OAP 1'HW)

16. Vay va nq ngin han (Tiep thco)

Vay ngan han Ngan hang TMCP XuAt nhap khau Viet Nam - Ser giao dich 1 theo hop deng tin dung so 2000 -LAV-201400385 ngay 21 thing 01 nam 2014, veri SO tien vay la 9.000.000.000 clang. Muc dich vay van de be sung von tau deng, thai han giai ngin tOi da den het ngay 21 thing 01 nam 2015. Thai han vay von tOi da 6 thing ke tir ngay giai ngan. Lai suit vay von dugc quy dinh cu the trong tong khe trac nhin no va dugc dieu chinh 1 thing/ lin. Lai suit qua han bang 150% lai suit trong han. Bien phip boo dim tien vay la the chip quyen khai thac tuyen cap quang bien Asia - America Gateway (AAG); Cac thiet bi truyen can va tuyen cap quang thuec du an dau to he thong truyen clan ket not mang AAG - Giai loan 1; Cap quang treo hinh s6 8, don mode, 48 sgi - FE48.

(v) Vay ngan han tir Cong ty co phan Dau to va Phat trien Ha tang Khu cong nghe cao Sai Gan theo Hop (long vay von doanh nghiep co ky han so 09-2011/HDVV ngay 04 thing 05 nam 2011 va phu luc se 07.2/09-2011/HDVV ngay 30 thing 06 nam 2012, se tien vay la 15.000.000.000 deng; Cong ty dang phai tra lai qua han thanh town cua khoan vay nay veri lai suit 0,2%/thing. Thai han vay la 04 thing. Day la khoan vay khong có tai sin dam bac>.

(vi) Vay ca nhan theo 3 hop deng moon von vbi so tien la 5.000.000.000 deng; thai han la 03 thing; la; suit theo lai suit vay ngan han cua Ngan hang TMCP Ngoai thucrng Viet Nam tai thai diem giai ngan 1%/nam chi phi thu xep von. Day là khoin vay khong cc') tai san dam

17.

bac).

Phii tra ngtrol ban

31/12/2014 VND

01/01/2014 VND

Hog Ong xay lip 5.028.782.557 5.028.782.557 Hog deng cung cap dich vu 210.445.369.401 183.226.202.716 Hoat dung khac 300.524.354

Cing 215.774.676312 188.254.985.273

18. Thui vi cac khoin phii ni)p Nha Ni frc

31/12/2014 01/01/2014 VND VND

Thue gia tri gia tang 41.132.292.032 32.349.524.254 Thu4 xuit nhip khiu 7.851.721 Thue thu nhip ca nhin 4.637.439.018 4.578.521.823 Thue khic 244.860.576 244.860.576 C(ing 46.022.443.347 37.172.906.653

BAO CAO TAI CHINH Cho nam tai chinh ket thlic ngay

ngay 31 thing 12 nam 2014 MAU B 09 - DN

29

CONG TY CO P...,-.1r-"N DICH VI„J BUIJ CHINH BAO CAO TAI CH1NH VIEN THONG SAI GON Cho nam tai chinh ket thlic ngay SO 45 Li Duan, phtramg Ben Nghe, Quan 1, TP. HO Chi Minh ngay 31 thing 12 nam 2014

THUYET MINH BAO CAO TAI CHiNH (TIEP THEO) MAU B 09 - DN Cac thuyat minh nay la mat ba phcin h9p thanh va can eltrpc dcc clang that veil No cdo tai chinh kem theo

V. THONG TIN BO SUNG CHO CAC }MOAN TRINH BAY TRONG BANG CAN DOI ICE TOAN (TIEP THEO)

19. Chi phi phai tra 31/12/2014

VND 01/01/2014

VND

Phai tra van phong Thanh uy Thinh ph6 Ho Chf 30.552.443.750 28.487.236.068

Minh lien quan den tien thud mat bang tai 199 Dien Bien Phu Lai vay phai tra 825.062.649 Cu& ket not phai tra 1.732.117.314 1.625.723.370 Chi phi nguyen vat lieu, dich vu mua ngoai cac ding trinh 1.686.194.284 3.189.564.488 Phi hoa h6ng dai ly phai tra 1.485.829.553 324.385.873 Chi phi thud mat bang, phf sir dung dich vu phai tra 314.087.856 3.297.028.740 Chi phi thud tru dien 316.911.091 Chi phi phai tra khac 6.310.312.366 1.726.500.123

COng 42.080.985.123 39.792.412.402

(i) Day la khoan phai tra tien thud mat bang (nha, dat) cho Van ph6ng Thanh Uy theo Hop d6ng s6 121-HDNPTU ngay 19 thang 02 nam 2008 va cac Phu luc Hop (long ye viec cho thud mat bang tai s6 199 Dien Bien Phil, phuamg 15, quan Binh Thanh, thanh phO 116 Chi Minh. Ngay 19 thing 08 nam 2013, COng ty va Van phong Thanh Uy da ky ket Bien ban thanh ly Hop d6ng s6 959-BBNPTU, theo 77

do, hai ben thing nhat chain dirt Hop ding thud mat bang neu tren ke tir ngay 01 thang 07 nam 2013.

20. Cac khoin phai tra, [Thai n8p ngAn han {chic 31/12/2014

VND 01/01/2014

VND

Kinh phi cong down 484.987.754 2.288.765.571 Phai tra Quy vien thong cong ich 44.367.152.383 44.367.152.383 Co tire con phai tra cac nam trudrc 560.453.001 560.453.001 floa h6ng dai ly 259.660.634 Nhan kY guy, kY ctrqc ngan han 776.743.789 Bao hiem phai nOp 8.945.710.968 6.202.723.385 Cudrc djch vu dien thoai chua d6i soat 354.275.653 493.748.365 Phai tra SK - Telecom Viet Nam (*) 10.000.000.000 10.000.000.000 Chenh loch gitia gia tri ghi s6 va gia tri dinh gia khi gop von cua Ban Microwane

5.509.781.221 5.509.781.221

Phai tra khac 7.555.472.550 7.051.234.738 COng 77.777.833.530 77.510.263.087

(') Phai tra Cong ty SK Telecom Vietnam Pte.Ltd lien quan tai them thuan chuyen nhuong von dieu le tai Cong ty S-Telecom.

30

CONG TY C6 PHAN INCH VU BUU CHINH BAO CAO TAI CHINH VIEN THONG SAI GON Cho nam tai chinh ket fink ngay SO 45 Le Duin, phuseng Ben Nghe, Quin 1, TP. HO Chi Minh ngay 31 thang 12 nam 2014 THUYET MINH BAO CAO TAI CHINH (TIEP THEO) MAU B 09 - DN Cac !buyers mink nay lb mat W pha'n hop thanh va can &ye cloc clang Thai voi Bao ccio tai chinh kem theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI ICE TOAN (TIEP THEO)

21. Vay va nq dai han 31/12/2014

VND 01/01/2014

VND

Ngan hang TMCP DAu tu va Phat trien Viet Nam, (i) chi nhanh Tp. HO Chi Minh

1.795.223.621 5.566.167.371

Ngan hang TMCP A Chau, hei sct chinh (ii) 9.240.000.000 Ngan hang TMCP XuAt Nhdp khAu Viet Nam - Sb (iii) giao dich 1 82.610.011.563 100.827.743.995

Ngan hang TMCP Ngoai throng - CN TP HO Chi Minh 938.159.862 Ngan hang TMCP An Birth (iv) 237.497.000 554.165.000

Cong ty Co phAn ORITECH 658.337.625

ging 86.239.229.671 116.188.076.366

Trir: No dai han den han tra 24.391.058.246 33.377.968.000 (Xem thuyet mirth se V.16)

a:mg cac khan vay dai han 61.848.171.425 82.810.108.366

Vay tir Ngan hang TMCP DAu tu va Phat trien Viet Nam - Chi nhanh HO Chi Mirth theo Hop (fang tin dung trung han so 00310/2007/0002301 ngay 15 thing 10 nam 2007 va cac Phu luc kern theo v&i han mire tin dung la 8.406.000 USD. Lai suit ap dungs del vii khoan vay bang lai suit Sibor 6 thang cong (+) 2,1%/nam va duvc dieu chinh 6 thang/lan ke tir ngay giai ngan dAu

thoi han vay 72 thing. Muc dich sir dung tien vay: Tien vay duac sir dung de thanh toan cac chi phi dau ttr ctia Der an "Dau hr mo reng mpg dien thoai ce djnh tai khu vvc Deng Nam (Trung San) va Tay Bic (Go DAu) TP. HO Chi Minh nam 2006 - 2007". Tai san dam bao: la town be tai san hinh thanh sau dAu tu cua du an. Bien phdp bao dam tien vay la the chip tai san hinh thanh tir von vay.

(ii) Vay tir Ngan hang TMCP A Chau - Hoi so chinh theo Hqp deng tin dung trung - dai han so 73539629 ngay 05 thing 02 nam 2010 vii se tien vay la 66.500.000.000 &mg. Lai suit vay la 21%/nam vii th&i han vay 60 thang. Muc dich sir dung tien vay: DAu to dtr an ADSL mo reng giai down 2. Khoan vay duqc dam bdo bAng cac tai san the chip sau:

Quyen su dung 2.335,08 m2 va loan ba tai san gan lien vii dal tgi thaw &at so 1, to ban dO so 30, mat lien during Trein Hung Dgo, phuang An Hai Bac, quan San Tra, thanh pia Da Arcing; Quyen sir dung &it, tai san earl lien vii dat tgi 54 Duvng Quang Ham (during 26 thang 3

phuang 7, quan GO Vcip, thanh pha HO Chi Minh; Quyen sir dung dat, tai son gan lien vii dat toa lac tgi 152 &rang 3 thong 2, phuang Hung

quan Ninh Kieu, thanh pha Can Tha; Trang thik bi viin thong IP; Toan ba may moc thik bi thuk du an ADSL giai dogn Toem ba may moc thik bi, tuyen cap ngam vet cap treo (tai san hien hitu vet tai san hinh thanh trong twang lai) thuac du On ADSL ma rang giai down II; Quyjn khai thcic tuyen cap ngam viz cap treo thuac du On ADSL

(i)

31

BAO CAO TAI CHINH Cho nam tai chinh ket thirc ngay

ngay 31 thing 12 nam 2014 MAU B 09 - DN

CONG TY CO PHAN DICH VV BO) CHINH VIEN THONG SAI GON Se 45 Le Dan, phirZmg Ben Nghe, Quin 1, TP. He Chi Minh THUYET MINH BAO CAO TAI CHINH (TEEP THEO) Ccic thuyjt mink nay la m0t b¢ ph(In hop thanh va cjn durrc doe citing thai

V. THONG TIN BO SUNG CHO CAC KHOAN 'MINH TOAN (TIEP THEO)

21. Vay va na dai ban (Tier, theo)

(iii) Vay ngan han ngan hang TMCP Ngoai Thuang Viet Nam - CN Thanh phO He Chi Minh thco Hop ding tin dung se 0011/KH/14NH ngay 07 thing 01 nam 2014 . Han mix tin dung dm khoin vay IA 60.000.000.000 deng, lupe dich sir dung yen vay de be sung yen ltru deng. Thai han cap han mire tin dung den het ngay 31 thing 12 nam 2014. Thad han vay von tOi da la 6 thing ke tir ngay nhan nq vay, lai suit vay von trong han &rye quy dinh cu the theo tirng giay nh.n nci va ducrc dieu chinh 3 thing/ fan theo thong bao cua ngan hang Ngoai Thuang - CN Thanh phi; Ho Chf Minh. Lai suit qua han bang 150% lai suit trong han. Bien phap dam bao tien vay la the chap cac tai san da not' phan vay ngan han

(iv) Vay tir Ngan hang TMCP An Binh - Chi nhanh Sai Gen thco Hqp deng trung va dai han se 0376/12ITD/XX ngay 19 thing 09 nam 2013 voi so tien vay 950.000.000 .dong. Lai suit vay theo quy djnh Ngan hang TMCP An Binh tai thai diem giai ngan, tai suit vay thay doi djnh k-.3r 01 thang/lan theo chinh sach cua Ngan hang, thai han vay 36 thing. Muc dich sir dung tien vay: Mua 03 xe o to Mitsubishi Fuso Canter 4.7LW. Bien phip bao dam tien vay la the chip tai san hinh thanh tir yen vay.

22. Doanh thu ghi nh'in truck

31/12/2014 VND

01/01/2014 VND

Doanh thu chua thuc hien dich vu dien thoai 90.909.092 9.212.778.431 Doanh thu chua thtrc hien dich vu internet 29.638.411.921 31.295.487.503 Doanh thu chua thkrc hien dich vu k.hic 309.507.610 331.178.292 COng 30.038.828.623 40.839.444.226

Rao cao tat chinh kern theo

BAY TRONG BANG CAN DOI KE

32

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CONG TY CO PHAN INCH VU BU'U CHINH VIEN THONG SAI GON Se 45 Le Duan, phtrong Ben Nghe, Quan 1, TP. HO Chi Minh

BAO CAO TAI CHINH Cho nam tai chinh ket tInic ngay 31 thang 12 nam 2014

THUYET IVEINH BAO CAO TAI CHINH (TIEP THEO) MAU B 09 - DN Cdc thuyjt minh nay la mot b0 phdn hop thanh va cdn duck dQc cldng theri vdi Bcio cao la; chinh kern theo

V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN 001 KE TOAN (TIEP THEO)

24. BO' phkin theo linh vire kinh doanh va bo ph4n khu vue dia 11S,

BQ ph4n theo khu vire dia 1Sr

Be phan theo khu vire dia ly la met be phan co the phan biet dtrqc cua met doanh nghiep tham gia vao qua trinh san xuat hoac cung cap sanpharn, dich vu trong pham vi met mei truarng kinh to cu the ma be phan nay c6 rid ro va lqi ich kinh , khac veri cac be phan kinh doanh trong mei truarng kinh to khic

Cong ty hoat Ong tai Ha Nei, HO Chi Minh va cac khu vuc khac trey toan quec. BO phan kinh doanh cung cap dich vv, hog &Ong ban hang h6a, hoat deng xay dung dirge thuc hien tai Ha N0i, HO Chi Minh va cac khu vire khac tren toan quoc. Tuy nhien, ty le doanh thu cua tong be phan theo khu vtrc dia 1Y chiem dirOi 10% tren tong doanh thu cua tat ca be phan va Tai san cua be phan chiem duai 10 % ten tong tai san dm tat ca cac be phan. Do do, Cong ty khong c6 nghia vv phai trinh bay bao cao bo phan theo khu vtrc dia ly theo quy dinh cua Chun muc Ke Wan Viet Nam so 28 - Bao cao be phan

Bo ph4n theo link vue kinh doanh

De phvc vv anic dich quart 15/, co. cAu to chile dm Cong ty &Ivo chia thanh 03 (ba) be phan hoat deng: Be phan cung cap dich vv, Be phan ban hang hoa va Be phan xay lap.

Trong nam 2014, hog deng kinh doanh cUa Cong ty chti yeu la hoat deng cung cap dich vv. Doanh thu va lei nhuan thuan tir cac hog deng kinh doanh hang h6a va xay lap phat sinh vOi ty' trong dtrai 10% trong tong doanh thu va lyi nhuan thuan cua nam 2014. Do dO, Cong ty kh8ng Co nghia vu trinh bay Bao cao be phan theo linh vire kinh doanh.

ti

34

CONG TY CO PHAN DICH VU BLYUliNH VTEN THONG SAI GON SO 45 Le Duan, phuirng 136n Nghe, Quan 1, TP. HO Chi Minh

THUYET MINH BAO CAO TAI CHiNH (TIEP THEO) Cdc ihuyEt minh nay let mOt 60 ph6n hQp thimh va cdn duqc doc clang thoi vdi Bao cao tai chinh kem Theo

VI. THONG TIN BO SUNG CHO CAC KHOAN TR1NH BAY TREN BAO CAO KET QUA HOAT DONG KINH DOANH

1. Doanh thu thuan ve bin hang va cung cap dich vu Nam 2014

VND Nam 2013

VND

Doanh thu bin hang va cung cap dich vu Trong d6: - Doanh thu ban hang hoa 942.464.148 2.082.680.800 - Doanh thu host Ong Ay lip 24.015.113.091 7.888.051.965 - Doanh thu cung cap dich vu 616.588.635.538 477.387.413.313 - Doanh thu nOi 60.676.564.001 154.615.813.550

COng 702.222.776.778 641.973.959.628

Cac khoan giam trtr (923.271.688) (1.504.929.916)

- Hang ban bi tra tai (923.271.688) (1.504.929.916)

Doanh thu thuin ye ban hang va cung cap dich

vv 701.299.505.090 640.469.029.712

2. Gii win hang bin Nam 2014 Nam 2013

VND VND

Gia von ban hang hoa 2.911.286.691 330.096.775 Gid von hoat dOng xay lip 17.183.295.111 8.154.181.524 Gia von cung cap dich vu 523.343.236.290 558.430.100.788 Gia von not bO 60.676.564.001 9.414.729.354

Cling 604.114.382.093 576.329.108.441

3. Doanh thu boat di)ng tai chinh Nam 2014

VND Nam 2013

VND

Lai tien girt, tien cho vay 1.541.117.480 3.145.897.973 Lai tam i.mg von cho Trung tam dien thoai di dOng CDMA

108.435.264.584 113.259.952.936

Lai cho Cong ty CP Vin thong Sai Gan vay von 2.693.440.733 Lai chinh tech ty gia da thuc hien 67.263.526 274.654.461 Lai chinh tech ty gia chira thuc hien 2.482.468.448 623.941.812 Doanh thu float eking tai chinh khac 20.943.976

qing 112.526.114.038 120.018.831.891

BAO CAO TAI CHINH Cho nam tai chinh kOt thiic

ngay 31 thing 12 nam 2014

MLA.0 B 09 - DN

35

BAO CAO TAI CHINH Cho nam tai chinh ket thUc

ngdy 31 thang 12 'tam 2014

CONG TY CO PHAN DICH VIJ BU'U VIEN THONG SAI GON SO 45 Le DuAn, phtri.mg Ben Nghe, Quan 1, TP. HO Chi Minh

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cdc thwyEt minh nay là WI by phan hqp thanh viz cein durrc doe cleing that vai Bko cao tai chinh kern theo

MAU B 09 - DN

VI. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TREN BAO CAO KET QUA HOAT DQNG KINH DOANH (TIEP 1111,0)

4. Chi phi tai chinh

Nam 2014 Nam 2013

VND VND

Chi phi tai vay Lo chenh lech tS, gid chtra thirc hien Du phong giam gid cdc khoan du to Chi phi hoat dOng tai chinh khac

COng

5. Thue thu ni;ip doanh nghib hien hanh

Loi nhucin ke toin trtrarc thud Trong do: Lei nhuipt ke loan trueec thud tic hog! &Ong kinh doanh

Dieu chinh cho thu nhdp chi u thud Tric Thu nhap khong chiu Ihue

- Doanh thu da tinh thud nam tru-ac - Chi phi da trich !rude nam 2013 - Lai chinh lOch gia ditto tInfc hien

Cang: Cdc khocin dieu chinh tang - Chi phi khong dtrac tru - Doanh thu data thifc hien nam 2014 - Chi phi trich truyk nam 2014

Chuyen 18 phat sinh nam trtr6c Thu nhdp chiu thue

Thue suAt

Chi phi thud TNDN tir hoat dOng kinh doanh

Ldi nhuan kd wan truck (hue to chuyen nhievng bat efOng san

Thu n1-4p chiu thud Thue surit Thue TNDN phai nep

Chi phi thud TNDN tir chuyen nhuvng BDS

TOng chi phi thud TNDN hien hanh

25.981.100.481 27.743.122.712 362.415.425

2.091.360.000

49.530.605 31.110.787

28.121.991.086 28.136.648.924

Nam 2014 Nam 2013

VND VND

59.125.580.494 39.018.578.088

59.125.580.494 33.891.670.452

78.900.685.929 38.944.966.708

40.839. 444 .226 34.015.000.756

37.847.520.205 4.377.884.162

213.721.498 552.081.790

79.838.929.746 91.248.912.709

2.719.116.000 11.722.148.539

30.038.828.623 40.839.444.226

47.080.985.123 38. 687 .319.944

(60.063.824.311) (86.195.616.453)

22% 25%

5.126.907.636

5.126.907.636 22%

25% 1.281.726.909

1.281.726.909

1.281.726.909

36

CONG TY CO PHAN DICH VV BUIJ CHINH BAO CAO TAI CHINH VIEN THONG SAT GON Cho nam tai chinh ket thtic SO 45 Le DuAn, phwrng Ben Nghe, Quan 1, TP. Ho Chi Mirth ngay 31 thing 12 nam 2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) MAU B 09 - DN Ccic thuyit minh nay is mot b(r phan kip thanh va ccin dux dQc doing Mai vai Bcio Mc, tai chink: kern theo

VI. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TREN BAO CAO KET QUA HOAT BONG KINH DOANH (TIEP ILIE0)

6. Lai ca ban tren co phieu Nam 2014

VND

Nam 2013

VND

Lcri nhuin ke toan sau thue TNDN 45.631.151.114 29.054.515.633

Lqi nhuin phan bo cho cac co (long s& him co phieu phi thong 45.631.151.114 29.054.515.633

Co phieu phe thong binh quail ltru harsh trong kji 120.391.729 120.391.729 Lai co ban tren cis phieu 379 241

Mdrth gia CP 10.000 10.000

7. Chi phi theo yeu to

Nam 2014 Nam 2013 VND VND

Chi phi nguyen lidu, vat lidu 37.361.639.983 40.537.419.249 Chi phi nhan cong 109.910.366.067 112.874.410.432 Chi phi khau hao tai san co dinh 114.559.157.429 122.357.832.070 Chi phi dich vu mua ngoai 400.548.694.924 295.691.459.370 Chi phi bang tien khac 93.963.428.886 126.130.350.306

Cang 756.343.287.289 697.591.471.427

VII. THONG TIN KHAC

1. Cong cu tai chinh

Quin ly rui ro von

C6ng ty quart tri.nguOn von nham dam Ho rang COng ty co the vim hoat doing lien hic vira da h6a Igi ich cac co doing th8ng qua tai tru hoa s6 du nguisn von va cong no.

du true yen ctia COng ty4gem co cac khoan no. thuan (bao gem cac khoan vay nhu da trinh bay tai Thuyet minh se V.16 va so V.21 trir di tien va cac khoan tuang dtrcmg tien) va phan yen thuec so him cua cac co doing (bao gem yen gap, cac guy dtr trir va Iqi nhuan sau thue chtra phan phoi).

Cat chinh sach ke than chti yeu

Chi tiet cac chinh sach ke toan chn yeu va cac phuong phap ma Cong ty An dung (bao gem cac tieu chi de ghi nhan, ca s r xac dinh gia tri va ca th ghi nhan cac khoin thu nhap va chi phi) dni vai tong loci tai san tai chinh, cong no tai chinh N/A cong cu von dtrqc trinh bay tai Thuyet minh so IV "Tom tat cac chinh sach ke toan chit ycu" tuang (mg.

37

CONG TY CO PHAN DICH VU BU'U CHiNH VIEN THONG SAI GON SO 45 Le Duan, phu6rng Ben Nghe, Quin 1, TP. H6 Chi Minh

THUYET MINH BAO CAO TAI CHINII (TIEP THEO) Cac thuyk minh nay là mat bd phdn hipp thanh va cdn dwc (ix ddng thari vii Bdo cdo tai chinh lcem %Ivo

VII. THONG TIN KHAC (TIEP THEO)

1. Ging co tai chinh (Tiep theo)

Cac loci cong cu tai chinh Gia trj ghi s6 tai ngay

31/12/2014 01/01/2014 VND VND

Tai san tai chinh Tien 26.799.292.446 51.298.212.497

Phai thu khach hang va phai thu khac 1.071.885.662.342 932.455.235.322

Dau to ngin han 35.402.626.924 61.502.626.924

Dau tudai han 17.570.724.508 17.570.724.508

Cong 1.151.658.306.220 1.062.826.799.251

Cong nq tai chinh Cac khoan vay va nq 207.127.570.951 270.852.268.243

Phai tra ngtrOi ban va phai tra khac 294.956.564.469 268.068.866.160 Chi phi phai tra 42.080.985.123 39.792.412.402

COng 544.165.120.543 578.713.546.805

Can ty chtra danh gia gia tri hcrp ly caa tai san tai chinh va cong nq tai chinh tai ngay ket thac kY ke town do Thong to 210 ciing nhu cac guy djnh hien hanh chua co huerng din cu the ve vice xac djnh gia trj hqp Iy ctia cac tai san tai chinh va cong nq tai chinh. Thong to 210. yeti cau al) dung Chuan mi,rc Bao cao tai chinh Quoc to ye viec trinh bay Bao cao tai chinh va thuyet minh thOng tin d6i yeti cong co tai chinh nhung kitting dtra ra huong dart tucrng ducrng cho viec danh gia va ghi nhin cong cu tai chinh bao g6m ca ap dung gid trj kip 1Y, nharn phi hop vhi Chuan mot Bao cao tai chinh Quoc tA.

Moc tieu quan Iy rui ro tai chinh

Rai ro tai chinh bao g6m rui ro thi truimg (bao g6m rui ro ty gia, rui ro suit va rui ro ve gia), rui ro tin dung, rui ro thanh khoan va rai ro Iii suit caa clang Wen. Cong ty kh6ng thut hien cac bien phap phong ngira cac rui ro nay do thieu thi truimg mua cac cong cu tai chinh nay.

Rai ro thj truing

Haat dOng kinh doanh ciia Cong ty se chn yeu chiu rill ro khi co sir thay d6i ve gia hOi doai va Iii suit. Cong ty khong thoc hien cac bien phi!) phong ngira rui ro nay do thieu thj truing mua cac con co tai chinh.

Quin 1)% nii ro ti) gid

COng ty thi,rc hien mOt so cac giao djch có g6c ngwi te, theo do, COng ty se chiu riti ro khi co bien dr;)ng ye ty gia. Cong ty khong thnt hir;'n bien phap darn bao do thi&r thj truing mua cac cong co tai chinh nay.

BAO CAO TAI CHINH Cho nam tai chink ket thac ngay 31 thing 12 nam 2014

MAU B 09 - DN

38

BAO CAO TAI CHINH Cho nam tai chinh kat thitc ngay 31 thing 12 nam 2014

CONG TY CO PHAN DICH VU CHINH VIEN THONG SAI GON SO 45 Le Duan, phtrang Ben Nghe, Quail 1, TP. Ha Chi Minh

THUYET MINH BAO CAO TAI CHINH (TOT THEO) MAU B 09 - DN Ccic thuygt mink nay la mo1 bci phan hop thanh vex can dupe cloc ddng that vii Bao cao tai chinh kem theo

VII. THONG TIN KHAC (TIEP THEO)

1. COng cu tai chinh (Tiep theo)

Quan ly rui ro lai swat

Cong ty chiu rui ro lai suit trong yeu phat sinh tit cac khoan vay chiu lai suit der dirge ky kat. Cong ty chiu rui ro Jai suit khi Cong ty vay van theo lai suit tha nai va lai suit ca dinh. ro nay se do Cong ty quan trj bang each duy tri muc der hgp cac khoan vay lai suit co dinh va lai suit tha

Quern 1y raj' ro ve gia

COng ty chiu rui ro ve gia cua cong cu von phat sinh tir cac khoan dau to vao cong cu van. Cac khoan dau to vao cong cu von dugc nam giir khong phai cho muc dich kinh doanh ma cho muc dich chien hive lau dai. COng ty khong coy dinh ban cac khoan dam to nay.

Quern 1)5 rui ro va gib hang hoa

Cong ty mua nguyen vat lieu, hang hoa tir cac nha cung cap trong de phtic vu cho hoat ding san xuAlt kinh doanh. Do vay, Cling ty se chiu rui ro tir viec thay dai gia ban dm nguyen vat lieu, hang hoa. COng ty khOng thuc hien cac bien phap phong ngira rui ro nay do thieu thi tnKrng mua cac cong cu tai chinh nay.

Rid ro tin dung

12.6i ro tin dung Lay ra khi mat khach hang hoac dai tic khOng dap ting dugc cac nghia vu trong hgp (long dan den cac tan that tai chinh cho COng ty. Cong ty co chinh skit tin dung phi] hcrp va thu&ng xuyen theo dal tinh hinh de dinh gia xem Cong ty co chiu rui ro tin dung hay khong. Cong ty khong co bat kY rui ro tin dung trot-1g yeu nao vii cac khach hang hoac d61 tic bai vi cac khoan phai thu den tir mat se, lucrng !ern khach hang hoat Ong trong nhieu nganh khac nhau va phin boa cac khu vuc dia lY khac nhau.

Muc dich quart 1)% rui ro thanh khoan nham dam bac du nguan von de dap ling cac nghia vu tai chinh hien tai va trong wan lai. Tinh thanh khoan cung dugc Cong ty quart ly nham dam bao muc phu trai gitla cong ng den han va tai san den han trong ky & mire co the dugc kiem scat dai vii so van ma Gang ty tin rang co the tao ra trong ky do. Chinh sach cua Cong ty la theo del thugng xuyen cac yeu eau ye thanh khoan hien tai va du kien trong ttro-ng lai nham dam bao Cong ty duy tri du auk du phong flan mat, cac khoan vay va du van ma cac chit sa him cam kat gop nham dap Ung cac quy dinh ve tinh thanh khoan ngin han va dai han han.

Quin 15, rui ro thanh khoin

Bang dirai day trinh bay chi tiet cac mire dao han theo hgp clang con lai doi vvi citing ng tai chinh phi phai sinh va theyi han thanh toan nhu der dugc thOa thuan. Bang dugi day dirge trinh bay dira tren dOng tien chua chiet khau cUa cong ng tai chinh tinh theo ngay sam nhat ma Cong ty phai tra. Bang,dtrol day trinh, bay dong tien,ctla cac khoan gOc va Uri lai. Deng tien lai dai vii lai suit tha noi, so tien chua chi& khau dirge bat nguon theo throng cong lai suit tai cuoi ky ke town. Ngay dao han theo hgp (Ring dugc dira tren ngay stint nhat ma COng ty phai tra.

39

CONG TY CO PHAN DICH VIJ BUU CHINH

BAO CAO TAI CHINH VIEN THONG SAI GON

Cho nam tai chinh ket thtic

SO 45 Le DuAn, phueng Ben Nghe, Quin 1, TP. HO Chi Minh

ngay 31 thong 12 nam 2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) MAU B 09 - DN Cac !Jry& minh nay la mOt b0 ph4n hop thanh vet cdn liuvc doc cldng then veri Belo ccio tar chinh kern thco

VII. THONG TIN KHAC (TIEP THEO)

1. COng cy tai chinh (Ti4 theo)

Dulfri 1 nam Tir 1- 5 nam Tong Tqi 31/12/2014 VND VND VND

Phai tra ngtroi ban va phai tra khic 293.552.509.842 1.404.054.627 294.956.564.469 Chi phi phai tra 42.080.985.123 42.080.985.123 Cac khoan vay 145.279.399.526 61.848.171.425 207.127.570.951

COng 480.912.894.491 63.252.226.052 544.165.120.543

Dtrii 1 nam Tir 1- 5 nam Ting Tai 01/01/2014 VND VND VND

Phai tra ngtrOi ban va phai tra khac 265.765.248.360 2.303.617.800 268.068.866.160 Chi phi phai tra 39.792.412.402 39.792.412.402 Cac khoan vay 188.042.159.877 82.810.108.366 270.852.268.243

COng 493.599.820.639 85.113.726.166 578.713.546.805

Bang sau day trinh bay chi tit mire dao han cho tai san tai chinh phi phai sinh. Bang dtroc lap Ira co ser mCrc dio han thco hop (long chua chit khiu cOa tai san tai chinh gom lai ter cac tai san d6, neu c6. Vic trinh bay thong tin tai san tai chinh phi phai sinh la can thiet de hieu dugc viec quan 15, rid ro thanh khoan cCia COng ty khi tinh thanh khoan &roc quan ly tren co sb ding no va tai san thudn.

Dtreri 1 nam Tir 1- 5 nam Ting N *C

TO 31/12/2014 VND VND VND Y

Tien 26.799.292.446 26.799.292.446 v.

Phai thu khach hang va phai thu khac 1.071.885.662.342 1.071.885.662.342 -11h

f)...ii to ngin han 35.402.626.924 35.402.626.924 -,1 Diu ttr dai han 17.570.724.508 17.570.724.508 -0

COng 1.134.087.581.712 17.570.724.508 1.151.658.306.220

Dtreril nam Tir 1- 5 nam Ting

Tai 01/01/2014 VND VND VND

Tien 51.298.212.497 51.298.212.497 Phai thu khach hang va phai thu khac 932.455.235.322 932.455.235.322 Diu to ngin han 61.502.626.924 61.502.626.924 Diu to dal han 17.570.724.508 17.570.724.508

COng 1.045.256.074.743 17.570.724.508 1.062.826.799.251

40

CONG TY CO PHAN DICH VV BUI1 CHINH

BAO CAO TAI CHINH VIEN THONG SAI GON

Cho nam tai chinh ket thlic

SO 45 Le Duan, phuirng Ben Nghe, Quin 1, TP. HO Chi Minh

ngay 31 thing 12 nam 2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Clic thuye't minh nay la mot b(5 ph4n hqp thanh va can du-qc clqc ddng thui

VII. THONG TIN KHAC (TIEP THEO)

2. Thong tin ve cac ben lien quan

Giao dich voi cac ben lien quan nhu sau:

MAU B 09 - DN vii Bac) cao tai chinh kern thco

Doanh thu - thu nh'ip

Ban hang va cung cap djch vu cho Cong ty TNI-11-1 Thong tin va ViEn thong di dOng S-Telecom

Lai cho mucm von COng ty TNHH Th6ng tin va Vien thOng di dOng S-Telecom

Lai cho mugn yen Cong ty co phan Vien thOng Cling nghe vien thOng Sai GOn

COng

Chi phi tai chinh

Nam 2014

VND

NAm 2013

VND

108.435.264.584

2.118.444.459

113.259.952.936

2.693.440.733

108.435.264.584 118.071.838.128

Tra lai von vay ca nhan 1.089.861.111 1.053.729.455

Tra lai von vay tit Cong ty Co phan Dau tu Phat trien ha tang khu cong nghe cao Sai Gan 18.000.000 18.000.000

COng 1.107.861.111 1.071.729.455

SO du vOi can ben lien quan nhir sau:

31/12/2014 01/01/2014

VND VND

Cac khan phai thu

Dau tu vao COng ty TNHH Thong tin va Vien Thong di dOng S-Telecom 530.440.455.286 530.440.455.286

Dau to vao Cong ty TNHH Dau tu cao Oc SPT 479.364.508 479.364.508

Dau tu vao Cong ty CP DTPT KCNC Sii Gan 15.000.000.000 15.000.000.000

Dau tu vac) Cong ty CP Nhi,ra Sacom 2.091.360.000 2.091.360.000 Phai thu Cong ty TNHH Thong tin va Vien thong di dOng S-Telecom 382.182.114.508 761.528.790.396

Phai thu vao Cong ty co phan Cong nghe ViOn thong Sai Gan 48.802.626.924

COng 930.193.294.302 1.358.342.597.114

31/12/2014 01/01/2014

VND VND Can khoin phai tra Vay ba Trail Thj Ngpc Binh 3.150.000.000 7.700.000.000

Vay von Cong ty CO phan Dau tu Phat trien ha tang khu cong nghe cao Sai G6n 15.000.000.000 15.000.000.000

ging 18.150.000.000 22.700.000.000

41

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N..

r r

\V■k • 16Y■ \, \

Hoang IH6a TOng Giam doc Ngay 27 thong 04 nam 2015

CONG TY CO PHAN DjCH VV Bin CIIINH \JEN THONG SAI GON SO 45 Le Dan, phtra.ng Ben Nghe, Quin I, TP. Ha Chi Minh

BAO CAO TAI CH1NH Cho nam tai chinh ket thac

ngay 31 thing 12 nam 2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) Cdc thuyert minh nay la mOt b(3 phdn hop thank va cdn duvc doc ddng then

VII. THONG TIN KIIAC (TIEP THEO)

2. Thong tin ye cac ben lien quan (Tiep theo)

Thu nhap dm Ban Tang Clam dac va H6i ding quan

veri Bdo cdo tai chinh kern theo MALI B 09 - DN

Nam 2014 Nam 2013

VND VND

Luang 2.348.202.413 3.286.825.964 Thu lao Hqi ding quan tri va Ban kiem soit 366.400.000

COng 2348.202.413 3.653.225.964

3. Su' kien sau ngay ket thtic kj, Ice Wan

Khong có sir kien trong yeu nao phat sinh sau ngay 31 thing 12 nam 2014 dOi hoi phai dirge dieu chinh hay trinh bay trong Bao cao tai chinh.

4. COng no. tient tang

Theo Hqp clang lien doanh gicra Cong ty va SK Telecom Vietnam Pte.Ltd (SKTV) kj, ngay 31 thing 12 nam 2010,. Cong ty nhan chuyen nhuqng phAn van gop ctia SKTV vao C6ng ty TNHH S- Telecom vori tong gia trj chuyen nhuomg la 35.000.000 USD. Hien nay, cac ben chua hoan thanh xong thti tic ban giao tai san gop von vao Cong ty TNHH S-Telecom, chua xac nhan van gop va chua hoan :14

tat tht) tuc chuyen nhucrng phAn van gop. s 113 ;

(-)

Qua trinh chuyen dot Trung tarn dien thoai di d6ng CDMA thanh Cong ty TNHH Thong tin va Vigns. thong di d6ng S-Telecom dan den viec thu hcp ding k8 so luqng lao Ong. Cong ty dang lam viec co quan bao hiem xa hOi va nguari lao dOng de giai quyet van de Itrcrng va bao hiem caa ngtrari lao Ong.

5. SO lieu so sanh

SO lieu so sanh la s6 lieu Bao cao tat chinh cho nam tai chinh ket thtic ngay 31 thing 12 nam 2013 CIA &coy kiem town bbi Cong ty TNHH Kiem town KTV.

rC

Nguyen Thi Kim Thoa Ding Truirng Sinh KC toan trtrimg Ngtriri hip bitu

42