ago. Telecom CONG TY CG PHAN VIEN THONG FPT BAO CAO TAI CHiNH HOP NHAT Quy 3 Nam 2023 en One.CONG TY C6 PHAN VIEN THONG FPT MAU S6 B 01-DN/HN Tang 2, tda nha FPT CBu Gidy, s8 17 phd Duy Tén, Ban hanh theo Théng tu s& 202/2014/TT-BTC P., Dich Vong Hau, Q. Cau Gidy, Ha NGI, vigt Nam ‘ngdy 22 théng 12 nim 2014 cla BO Tal chinh BANG CAN 861 KE TOAN HOP NHAT Tai ngay 30 thang 09 nam 2023 ‘890 vi: VND Ma Thuyat oT TAISAN 86 minh $5 cubiquy $6 dau nim VND VND Ae ‘TATSAN NGAN HAN 100 15.059,161.262.948 10,099,244.269.282 L Tiénva céckhoantuong duang tin == 110 230.221.973.733 1.418,670.415.325, 1 Tin m4 729.444.647.844 226.703.212.028 2 Ce khodn tvang dong tin 112 777.328.889 1.191,967.203.297 TL Biutu ti chinh agin han 120 11,946,322.488.963 5.856.787.648.379 1 Bu tu ndm gid dn ngay do han mS 11.546.322.488,.963 5,856.787.648.379 TL Céc khodn phai thu ngén han 130 41,767,012.328.914 1,357.716.256.717 1 Phal thu ngdn han ela khéch hang m6 1.855.832. 989.581 1.600.426.459.013 2 Tra trie cho ngutl ban ngén han 12 50,665.438,932 175.567.434.022 3. Phd thu v8 cho vay nga han 2s 30,000,000.000 : 4 Phd thu agin han kde 7 373.706.405.393 130.878.502.753 5 Dy phing cdc khodn pha thu khé abi aw 6 (523.192.504.992) (449.156.138.081) 1V. Hing tin kho 08 900.517.911.087, 41.117.620.653.980 1 Hang tBn ko mt 925.822.172.911 1.152.953.245.195 2 Dy phang gldm gis hing tin Kho 49 (25.304.261.824) (35.332.591.215) V. Tai san ngén han khac 150 195.086.560.251 348.449.294.881 1 Chi ph tré true ng han 9 162.999.507.474 162.316.511.752 2 Thu GTGT dug khgu tr 152 26.374,257.038 25.763.117.47 3 Thué va cdc Khoan khéc pha thu Nhé ruc 15310 5.712.795.739 160.369.665.782 B- TAISANDATHAN 200 8,611.271.989.239 8.326.319,345.943 Cc khodn phi thu dai han 210 237.093.746.619 35.094.259.284 1. Pha thy dBi han kde 216 27.093. 746.619 35.094.259.284 IL Taisined din 220 5.933,728,007.291 5,610,369.821.803 1 Tai sin ¢8 nh hu bin ao 5,353,794 380,287 4.994.560,213.579, oun gis m 12,340, 755.559,996 11,206.151.632.037 Gd tr} hao én Koy be 23 (6.996, 961,179,709) (8.211.591.418.458) 2 Tai sin 6 dinh v6 hinh a 2 579.933.627.004 615.809.608.204 nguyen git 28 4.131.414.227,631 1,100,766.918.579 Gi tri hao man Wy bE 29 (551.180.600.627) (484.957.310.355) TIL Taisin dé dang dai han 240 390.971.203.154 359.405.443.556 4. Chi gh xdy eyng co ban dé dang 23 390.971.203.154 359.405.443.556 1V, Bautu tal chinh dai han 250 6.200.000.000 6.200.000.000 1 Blu tu gp vén vo don v ke 253 9.684,980.000 9.684.980.000 2 Dy phdng dBu tu tdi chinh di han 2A (3.684.980.000) (684,980,000) 3. Blu tu ndm gi dn ngdy do han 255 200.000.000 200,000,000, V. Tai sin dai han khéc 260 2.253.279.032.175 2.315,249.821,300 4 Chi phi trd true 8 han wm 9 2,249,267,296.305 2314.717.115.919 2 Tai sin thué thu nhp hod lal 262 4.011.735.870 532.705.381 ‘TONG CONG TAI SAN 270 23,670.433.252.187 18.425,563.615.225 Cac thuyét minh dinh kém 1a mét bé phan hop thanh cia bdo cdo tai chinh hop nhat nay 1CONG TY C6 PHAN VIEN THONG FPT Tang 2, tba nha FPT Cu Gidy, $6 17 phé Duy Tan, P. Dich’Vong Hau, Q. Cau Gidy, Ha N6i, Viet Nam MAU S6 B 01-DN/HN ‘Ban hanh theo Théng tu’ s6 202/2014/TT-BTC gay 22 théng 12 n&m 2014 ca 86 Tai chinh BANG CAN BOI KE TOAN HOP NHAT (Tiép theo) Tai ngay 30 thdng 09 nim 2023 st NGUON VON A- NO PHALTRA 1 Ngngiin han 1 Paltré ng bn ng han 2 Nguti mua tra ti8n true ngdin han 3 Thu va cbc Khon phi nip cho Nh rte 4 Phil tra nguét lao dng 5. Chi phi phai tra ngn han 16 Doanh thu chua thyc hién ngén han 7 Phaitr nan han Ke 18 Vay vi ng thué tai chinh noSn han 9 Qui khen thuting, phic igi TL Ngdiihan 1 Doanh thu chu thye hién dl han 2 Phai tra dai han khdc 3 Vay va ng thué tai chinh dai han 4 Thué thu np hon lai phai tra B- VONCHUSG HOU L Vén chi sé hitu 1 Vén gép cua chi sé hotu Ma 86 300 310 3 312 313 314 315 318 319 320 32 330 336 37 338 1 400 410 att ~ C6 phidu phd théng c6 quyn biéu quyét «110 2 Vn kde cia ch sé hitu 3. uj iu tu phat trién 4 gi nhugn sau thué chu phn phi + INST chua phn phy K& dn cut ky ‘ride NST chia phn phi ky nay 5 Ualich cla 6 eng kh lm saat TONG CONG NGUON VON 44 418 ant aie ap 403 440 Thuyat ‘minh 10 5 4 16 7 4 18 8 ak uy ‘$6 cus quy ‘VND 14,938.718,052.300 14,898.765.014.328 1.073.680.016.501 84,983.020.815 733.035.762.123 1.268.052.388.185 343.956.565.636 1.478.286.657,103 232,569,049,541 9,968.786.143.083, 214.445.411.361 39,953.037.972 36,030,851.285 3.606.851.280 315,305.407 8,731.715.199.887 8,731.715,199.887 3.283,395.380,000 3.283,395.380,000 55,391,600.000 1.424.495.512.206 3.663.858.763.852 1.853.195.204.765 1.810,663.559.086, 304.573.943.829 23,670.433,252.187 on vi: VND $6 dau nm ND 10,508,861.380.737 10.426,642.949.150 1,576.590.188,554 67.889.459,376 40.968.138.219 1,330.921.896.716 157.786.124.942 1,550.636,330.115 211.387.966.705, 5.140.502,023.623, 349.990.820.900, 79,218.431,587 36,980.826.995 2.027,900.000 38,991 556.359 218,148,233 7.919,702.234,488 7.919.702.234,488 3.283,395,380,000 3.283,395.380.000, 55.381.600.000 1.424,495,.512.206 2.840.418.455.303 1,227.197,381.689 1.613.221.073.614 316.001.286.979 18,425.563,615,225 Nguyén Thi Hong Nguoi lap bigu Ngay 24 thing 10 nim 2023 Nguy&n Thi Thu Hudng Ké toén trudng Nguoi dai dién theo phap luat (Gc thuyét minh dinh kém ld m@t b6 phan hop thanh cla bdo cdo tal chinh hop nhat nay 2CONG TY CO PHAN VIEN THONG FPT Tang 2, toa nha FPT Cu Gidy, s6 17 phé Duy Tan, Dich Vong Héu, Q. Cau Giay, Ha NOi, Viét Nam MAU S6 B 02-DN/HN Ban hanh theo Théng tu s6 202/2014/TT-BTC gay 22 thang 12 nlm 2014 ca 86 Tal chinh BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT Quy 3.Nim 2023, an vi: VND. st ont riév Te: wis Ly ht nim cul qu ny Nim nay_ [Nam tre Nam nay ‘Nim true a ry Wo Wo 1 pamhincinhiegvicns dp gy gaggamasnoso arnozenonssn —sLenLsI6100297 soamasTe2na8 2 Geb gin ti a “ snares uiaees—aaikenaa77 i ow 8448256050 3730594240.208 1149042176257 roso72s8AsEORD 4: Gi hig bin Ho 1ORRIELAIBASEIRLITIES) | SRaSMeTS SeNTSLET ee 1908205577182 1808472505351 5380935200382 Ss0nsTELITSIS 6 Denk the rg tick TASTOSETSNS TMB SRNSTLSOOTIG SS 7OS.AKOM 7 hihi chin QB MSTINRS —NIIBRST ESAT UTS Tr i: ph vay 3B SSSI BMI BROT ROSLERRAAT 8 Ci phn Ng BM suaeonns seen ies 2861O ast 9 Ciphauniy doh gin 26 «SGN TIBSAT.——«GEDTIBADGSED——LTTRANDADUOIS 1498246585295, oh ihten tn 5 Trezvsg92938 — TAAQISSTATSL 28881. I50425 18076470176 11 Thu hip ide a ASTHMA SMUG es 102 12 Gipiie 2 wes 3a1Sae4m REITER BNATS 13 Ugi hud khae 0 6.218.818.174 1SL4L191 9.207.474011 ((12.148.233.373) 14 Tegan iat: TOAAo47OL413— TEBSHTIISR —229HKSNIN4G —L16NAN IEA 15 Chi ah thud THON hido hah a1 157.266.266.749 142.953.137.395, 2870.970,229 423.837. 16 Chip tha MOM a 2 02.73) 138860186 318315) SBR 5523 a7 Yinhingetiou nie gy eyseiesa7smasramank —tamraonran—sssuastst oe ee en7osnssy — sesma 736 Lalooenssscer —esssrnaan Pea wasose = BONS ANMESESSSornaNLSAT Nauyén Thi Hong Naudi lap biéu Ngay 24 théng 10 nim 2023 Nguyén Thi Thu Huong Ké toan truéng Téng Giém doc Ngudi dal dign theo phép luge ac thuyét minh dinh kém la mét b6 phan hgp thanh cla bdo cdo tal chinh hop nh nay 3CONG TY C6 PHAN VIEN THONG FPT MAU SO B 03-DN/HN ‘Tang 2, toa nha FPT Cu Gidy, s6 17 phé Duy Tan, Ban hanh theo Thdng tv s6 202/2014/TT-BTC P. Dich Vong Héu, Q. Cdu Giay, Ha Noi, Viét Nam gay 22 théng 12 nm 2014 cha B6 Tai chinh BAo CAO LUU CHUYEN TIEN TE HOP NHAT (Cho ky hot d6ng ti ngay 01 thang 01 nim 2023 dn ngay 30 thing 09 nm 2023) ‘Bon vi: VND st chi neu MA Tu ngay 01/01/2023 Tirngay 01/01/2022 GEn ngay 30/09/2023 _dén ngay 30/09/2022 WNDU 1 Lginhugn truéc thué 01 —-2.298.659.224.636 (2.168.620.244.803 2. Biéu chinh cho cdc khoan: (792.719.100.472 622.009.578.876 ~ Kh hao tal sn eb dinh 02” 985.671.472.046 860.977.975.829 > Céc ae dy phong 03 664.008.036.520 50.086.099.096 __ (LBD) chénn lech ty gi Ni dodi do dénh gid ei cde Personae eons 0 291.166272 19.552.460.666 + (La) B tif hoat dng du tu 0s (990.493.607.481) (567.668.595.752) = Chiphiigi vay 06 (333.242.033.117 259.061.639.037 2 Lginhuin ti hogt ding Kink downh tide they 9g 5.995.378325.108 2.700.628.823.679 = Thay di cdc khoan phai thu og (136.944.381.310) (283.633.390.090) * Thay 66h tan kno 10 227.131.072.284 (454.233.919.230) ___ Thay d8icéc khoan phai trd (ko ké Bi vay pha tra, Gea ae 11 (459.813.048.818) 111.885.534.669 = Thay G6i chi phitra trudc 2 64.766.823.892 (303.494.424.533) > Tien ii vay 48 tra 14 (238.112.359.433) (203.821.250.440) > Thu thu nh8p doanh nghiép 4 nép 15 (254.891.882.149) (356.087.352.411) > Tién thu khdc tiy hoat dng kinh doanh 16 115,000.00 100.000.000 = Tn chikhe that dBng kin doar 17 _ (135.660.409.559) (163.324.430.167) ‘Luu chuyén tign thuiin tu hogt dng kinh doanh 20 2.157.969.140.015 _1.138.020.591.477 Tan chi dé mua sém, xy dyng TSCO vacée tBisin 94 (4 366.495,296.627) _(1.086.872.591.574) ai han kndc s 2 pti al WW, nhutdng ban TSCD va céc tai san 2 6.266.783.6904 327.272.7227 1 3. Tién chi cho vay, mua cdc cing cu ng cla Gdn vikhdc 23 (13.585.634.324.863) —_(11.051.046.549.001) : « TEnthutticto vy, binbicaccérg cure ciadin 2g 7456098486279 1097743797798 5. Tién thu igi cho vay, 6 tic va igi nhudn dude chia 27 (364.378.475.273 321.576.271.502 Luu chuyén tién tir hogt dong dau tu 30 © (7.115.374,878.244) (838.577.668.398) 1 Tena travey 33 ““asoosrsssss? Seats ogo see sor 2 Tin tra ng géc vay 34 =~ (10.132.147.791.387) —_ (10.405.810.390.836) 3 C6 tu, igi nhugn 3 tra cho chi'sé hitu 36 (1.024.678.805.800) (392.335.984.300) Luu chuyén tién thulin tir hoat déng tai chinh 40 «= -3.764.045.942.145 (355.085.808.634) Luu chuyén tién thulin trong ndm/ky 50 (1.193.359.796.084) (55.642.885.555) Tién va tuong dudng tién dau nam 60 = :1.418.670.415.325 (374,929,561.927 ‘Anh huting cia thay d6ity glé hdl ogi quy dig nngoai té Tien va tang dung tién cusi nim /ky 70 4911,354492 4.420.079.915 3708756207 ak te Nguyén Thi Héng Nguyén Thi Thu Huong Hoang dink Ngudi !§p biéu Ké toan trudng ‘Téng Giém_ ae Nguti dai dign theo phap luat Ngay 24 thang 10 nim 2023 Cc thuyét minh dinh kém a mét 68 phn hop thanh cia bdo cio tal chinh hap nhdt nay 4CONG TY C6 PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU SG B 09-DN/HN ‘THONG TIN KHAI QUAT Hinh thife sé hitu vén Céng ty C8 phan ign théng FPT 1a céng ty cé phn dude thanh Igp tai Viét Nam theo Gidy Ching nhan dang ky doanh nghiép s6 0101778163 ngay 18 thang 05 nim 2023 do Sé KE hoach vd Dau tu thanh phd Ha NGi cp, 18 ban stra di [Gn thir 31 ca Gidy chimg nhén dng ky kinh doanh s6 (0103008784 ngay 28 théng 07 ndm 2005. Cé phiéu cila Céng ty dude niém yet tal Sé Giao dich cchimg khodn Thanh phé Ha N6i ngay 13 thang 01 n&m 2017 vél ma ching khodn lé FOX. Nganh nghé kinh doanh va hoat dong chinh Hoat déng chinh cia Céng ty la cung cp céc dich vy Internet, dich vy truyén hinh tra tin, dich vy ‘cho thué duéng truyén, dich vu luu triv di ligu va céc dich vy vin théng khdc. Chu ky sin xuat, kinh doanh thong thudng Chu ky sn xu8t, kinh doanh théng thuting cua Céng ty duge thyc hign trong thdi gian khéng qué 42 thang. Cau trite doanh nghiép ‘ThOng tin chi ti&t v8 cdc céng ty con cia Céng ty tal ngay 30 théng 09 ndm 2023 nhu’sau: Ty 1@ phan so hau va Ten cong ty Noi thanh gp va hoat déng — quyén bigu oat d6ng chinh quyét nam itt Gang cap dich ve Internet, daily cung 100% ap cac dich vu vin théng va cdc dich vy Lé 298 - 318 - 338 Dung Tan Céng ty TNHH 1TV Thuan, Khu ché xuat Tén Thuan, \Vign théng Quéc té-FTI Phung Tan Thudn Déng, quén 7, Thanh ph6 HB Chi Minh khée L6 298 - 318 - 338 Dutng Tan CCung céip céc dich vu ee pi NY Thug, Khu ché xuat Tn Thusn, room _‘WiernettBe 45 cao Tee Phuong Tén Thuan Béng, quan 7, va cdc dich vy vién as ‘Thanh ph Hé Chi Minh thong khéc r L6 72-5 Buging D1 Khu Céng nghé Cung cd cic dich vu Céng ty CP Céng nghé cao, Phung Téng Nhon Phi A, 99,99% __ Internet téc 46 20 \Vign théng FPT Thanh phé Thi But, Thanh pho J va cdc dich vu vién HB Chi Minh thong khde Lo 298 - 318 - 338 Dung Tan tiny ana Céng ty CP dich vu_—Thun, Khu ché xudt Tan Thun, 7 ‘eve tuyén FPT-FOC Phung Tan thufn Béng, quén 7, 96519 Game Online, béo ‘Thanh phé H8 Chi Minh ign te 124 Sung Nguyét Anh, Phung Cong.ty TNHH Truyén Bn Thanh, Quan 3, Thanh pho Hé ——100%6 Chi Minh Cung cp cic dich vu truyén hinh Cac thuyét minh dinh kém IB mBt BB phan hop thanh cia bdo cdo tal chinh hop nhat nay 5CONG TY C6 PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU SO B 09-DN/HN 2. CO'S@ LAP BAO CAO TAI CHINH HOP NHAT VA KY KE TOAN Ca sé Ip bao céo tai chinh hgp nhat 840 cdo tai chinh hop nhSt kém theo due trinh bay bang DBng Viet Nam (VND), theo nguyén tc {gl 98c va phir hop véi chudn myc ké toén, ché 66 ké todn doanh nghiép Viet Nam va céc quy dinh phép ly €6 lién quan dén viéc lap va trinh bay bdo céo tal chinh hyp nhst. 8éo céo tal chinh hyp nhat kém theo khOng nm phan dnh tinh hinh ti chinh, Kt qua hoat dng kinh doanh va tinh hinh luu chuyén tién t8 theo cc nguyén tc va théng Ié ké ton duige chép rnh8n chung tai cdc nuéc khéc ngodl Viét Nam. Nam tal chinh Ky ké todn nm cua Céng ty bit dau ti ngay 01 thdng 01 va Kat thiic vo ngdy 31 thdng 12. x ‘TOM TAT CAc CHINH SACH KE TOAN CHU YEU ‘Sau day [a cdc chinh sch ké toan cho yéu due Céng ty dp dung trong viéc Ip bao cdo Lai chinh hop nhat: Uéc tinh ké ton Viée 18p bdo céo tai chinh hop nhét tun thi theo chugn mut ké todn, ché a6 ké todn doanh nghiép Vigt Nam va céc quy dinh phép ly cé lién quan dén viéc ldp va trinh bay bdo céo tal chinh yeu cBu Ban Gidm dc phai cé nhiing uéc tinh va gla dinh anh hung dén sé lieu bao céo v8 céng 1g, tai sdn va viéc trinh bay céc khoan cong ng va tai sin tiém tang tal ngay I8p bdo cdo tai chinh hgp nhét cing nhu céc sé ligu bao céo ve doanh thu va chi phi trong suét nim tai chin, Mc dU cdc ude tinh ké todn duce Ip bang t&t cd sy hiGu biét cua Ban Giém dc, s6 thy té phat sinh cb thé khdc véi cdc ue tinh, gia dinh a8t ra. Cd sd hgp nha bao céo tai chinh B40 cdo tai chinh hyp nh&t bao gém béo céo tai chinh cia Céng ty va béo céo ti chinh cla cde cBng ty do Céng ty kiém soat (cdc cong ty con) dugc Ip cho dén ngay 31 thdng 12 hang nim. Vigc kiém soat nay dat dugc khi Céng ty c6 kha ning kiém sot céc chinh sch tal chinh va hoat Ong cua céc céng ty nhan du ty nhdm thu dugc Igl ich tir hoat dong cua cdc cong ty nay, Két qua hoat dng kinh doanh cla céc céng ty con due mua lai hoc ban di trong nim duoc trinh bay trong Bao céo két qua hoat déng kinh doanh hgp nhat tir ngay mua hese cho dén ngay bén khoan du tu 6 céng ty con 46. ‘Trong truting hgp cin thiét, bée céo ti chinh cia céc céng ty con duge diéu chinh 4é céc chinh sich ké ton dugc ép dung tai Céng ty va cdc cBng ty con Ia giéng nhau. 18k c& cae nghiép wy va SB du gia cde céng ty trong cing tp dodn age lal bé ki hop nhét béo ti chinh, Lol ich ciia e6 aéng khéng kiém sodt bao g6m gié tri céc Igi ich ca ¢8 déng khéng kiém sodt tal gay hgp nhat kinh doanh ban dau (chi tiét xem néi dung trinh bay duéi day) va phn lat ich cia 6 déng_khéng kiém soat trong sy bién déng cia téng vén chi sé hau ké ti’ ngay hop nhat kinh doanh. Céc knoan 15 phat sinh tai cBng ty con phai duye phn bé tuang Ung véi phan sé hOU cla €6 déng knéng kiém soat, ké cd trudng hyp s6 15 dé In han phan sé hu cla c6 déng khong kiém soa trong tai san thuan cua céng ty con. Hgp nhét kinh doanh Tal sin, céng ng va céng ng tiém tang cla céng ty con dugc xé¢ dinh theo aid tri hop ly tal neay mua cong ty con, Bat ky khoan phy tr6i nao gida gid mua va téng gid tri hgp IV ala tal san duge mua duge ghi nhan 1a lai thé thuong mei. Bat ky khodn thiu hut nao gitfa gid mua va tong gid tri hop ly ca tai san dug mua dugc ghi nhén vio két qua hoat déng kinh doann ca ky ké todn phat sinh hoat dng mua céng ty con, Cac thuyét minh dinh kém lé m@t b6 phén gp thanh cia bao céo tal chinh hep nha ndy 6CONG TY C6 PHAN VIEN THONG FPT ‘ paver MINH BAO CAO TAT CHINH HOP NHAT mAu S6 B 09-DN/HN Lgl ich ca 6 déng khéng kiém sost tal nady hgp nh kinh doanh ban du due xéc dinh trén co 6 ty Ié cua c6 déng khéng kiém soat trong t6ng gid tri hop ly cua tai sn, céng n¢ va céng n¢ tiém ‘tang duge ghi nhgn. Lgl thé thugng mai Lgl thé thu'ong mai trén bdo cdo tai chinh hdp nhét ld phn phy tr6l gida muc gid phi hop nhét kinh doanh so véi phn igi ich cia Céng ty trong téng gi tri hgp ly cia tai sén, cbng ng va céng ng tim tang cia céng ty con, céng ty Hien két, ho’ den vi gép von lién doanh tal ngay thyc hién nghiép vy du ty. Loi thé thutdng mal duige coi [8 mét loal tal s&n v6 hinh, dugc khéu hao theo phuong phdp duéng thang trén thal gian hu dung uc tinh cia iol thé kinh doanh 46 [8 10 nim {theo VASL1- Hop nha kinh doanh, thdi gian hu dung uéc tinh ti da khéng qué 10 ném). Lgl thé kinh doanh ti viée mua cdc cBng ty con dug trinh bay riéng nhu mét loat tai sn 6 knéc trén Bang clin di ké todn hgp nhat. hi ban céng ty con, gid tr] cbn lal cUa khodn igi thé thuong mai chua khSu hao hét duge tinh vao hoa 121/18 do nghiép vu nhugng bén céng ty tudng ting. Tién va céc khoan tuiong dudng tién Tién va céc khoan tuong duong tién bao gm tin mat tal quy, céc khoan tién gil khéng ky hen, cdc khodn du ty’ ngén han, cb kha ning thanh khodn cao, dé dang chuyén d6i thanh tin va ft rit ro lién quan dén viéc bién dong gid tri. Cac khoan dau ty tal chinh Céc khodn dau tu ndm gilt dén ngay déo han Cc khoan dau tu ném gid dén ngay Géo han bao gdm céc khodn du tu ma Cong ty cé ¥ dinh va kha ning gid’ dén ngay dé0 han, Cac khoan dau tu ndm gift dén ngby dso han bao gém: céc khodn ti€n gut ngén hang cé ky han va cdc khodn du tu ndm git én ngay déo han kndc. (Céc khoan dau tu ndm git dén ngay déo han dug ghi nhén bat dau ti ngdy mua va duge xéc dinh {gi tr] ban du theo gid mua va céc chi phi lién quan én giao dich mua céc khoan dau tu. Thu - inhép Ii tiv cdc khoan dau tu ném git’ dén ngay déo han sau ngay mua duge ghi nhgn trén B40 cdo a két qua hoat dong kinh doanh hop nhét trén co sé dy thu. Lal dude hung trudic khi Céng ty nm glit dugc ghi giém triy vio gid g6c tal thd aiém mua. Gée kon abu tu ném gid dén ngty déo han due xdc nh theo aid aBc tir dy phéng phai thu kn6 dei. Dy phéng phai thu kné di cia céc khodn déu tu ndm gid! dén ngy déo han dugc trich Ip theo cc quy dinh ké todn hign han, itu tu vao cong cu vén cia don vj khéc iu tu vo céng cu vén cla don vj khdc phan dnh céc khodn du tu céng cu vén nhung Céng ty knéng c6 quy€n kiém sodt, dong kiém soat hoc cé anh huding déng ké 46i vai ben duge dau tu. Khoan du tu vao céng cu vén céc don vj khde dude phan dnh theo nguyén gid triy cde khoan dy phéng giam gid du tu. Ng phai thu Ng phai thu 18 6 tién cé thé thu hi ca khéch hang hodc céc di tung khde. No phal thu due trinh bay theo gia tri ghi s8 triy di cdc khoan dy phéng phai thu khé ddl. Dy phang phai thu khé di duge trich Ip cho nhing khodn ng phai thu 43 qué han thanb toén tir séu thdng tré Ién, hoge cde khoan ng phai thu ma nguBl ng khé cB kha nang thanh todn do bi thanh ly, phd sin hay cde khé khin tuung ty. (Cac thuyét minh inh kém la mét b6 phan hop thanh cda béo co tai chinh hop nbat ndy 7CONG TY C6 PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAu SO 8 09-DN/HN- Hang ton kho Hang tin kho duc xdc dinh trén co 6 gid thap han gita gid géc va gid tri thun ab thé thyc duige. Gié gc hang tan kho bao gdm chi phi nguyén vat leu truc tiép, chi phi lao dong trye tip va chi phi san xuat chung, néu c6, 68 cé dugc hang tn kho ¢ dja diém va trang thai hign tal. Gié gc cia hang tn kho dugc xéc dinh theo phucng phép nhép trudc xust tru. Gid tr) thuin cé thé thy hign duge dugc xéc dinh bang gid ban utc tinh trir cc chi phi ude tinh Gé hodn thanh sén phém cing chi phi tiép thi, bén hang va phén phéi phat sinh. Dy phdng giém gid hang tin Kho cua Céng ty dUgc trich I8p theo céc quy dinh ké toén hign hanh. Theo 66, Céng ty due phép trich lp du phong gidm gid hang tn Kho I8i théi, héng, kém phém chat va trong truting hgp gid géc cla hang ton kho cao hon gid tr] thun c6 thé thc hién dude tai gay két thc nién 46 ké toan. Tai san ¢6 inh hu hinh va khéu hao Tai san ¢6 dinh hdU hinh duge trinh bay theo nguyén gié triy gid tri hao man Idy ké. Nguyén gia tai sén 6 dinh hdu hinh bao gm gid mua va toan b6 cdc chi phi khéc lién quan tryc tiép dén vide dua tdi san vao trang thai sn sing sir dung. Nguyén gié tai sn c6 dinh hu hinh do ty lam, ty’xay dung bao gém chi phi xy dung, chi phi sin ‘xuat thu t& phat sinh cong chi phi Ip d3t va chay thu. Tal san c6 dinh hau hinh duge khéu hao theo phucng phdp dung théng dya trén thé! gian how dung ufc tinh, cy thé nhu sau: sénim Nha xuéng va vét kién tric 25 May méc va thiét bi 3-15 | ‘Thiét bj quan ly 3-6 Phutdng tién van tai 6 Tai san 0B dinh khéc 3-5 Ac khodin ai, 18 phat sinh khi hanh ly, ban t2l san 1& chénh Iéch gia thu nhdp tir thanh ly va gid tri cBn Iai cia tai san va dugc ghi nh§n vao B40 cdo két qua host dong kinh doanh hgp nat. ‘Thue tai san M@t khoan thué dude xem I8 thu hoat déng khhi bén cho thué vn dusc huting phn Ién cée quyén ‘gi va phai chiu rui ro vé quyén sé hdu t8i san. Chi phi thué hoat ding aurse ghi nhén vao Béo cdo k€t qua hoat ding kinh doanh theo phucng phép dung théng trong suét thdi gian thué. Cac khodn tn nhan dugc hoge phai thu nhdm tao digu kién ky két hgp déng thué hoat déng cing duge ghi nhén theo phuong phép duting thang trong sust thél gian thud. Tai san C6 dinh v6 hinh va khdu hao Quyén si’dung ast Tal sin c5 dinh v6 hinh thé hign gid tri quyén sir dung ait va dugc trinh bay theo nguyén gid trir Gié tri hao mon Hay ké. Tal san 8 dinh v6 hinh thé hign gid tri phn mgm méy vi tinh, Gidy phép v8 quyén khal thdc va dug trinh bay theo ngyén gia triy gid tri hao man Idy ké. Cc tai sdn eB dinh vé hinh nay duge phan b6 theo phung phép duting théng dya trén thai glan hi dung uéc tinh, cy thé nhy sau: (Céc thuyét minh dinh kém 1d mét b6 phén hop thanh cia béo co tal chinh hgp nhat nay 8CONG TY CO PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU SG B 09-DN/HN Sé.ndm Phin mm may vi tinh 35 Gigy phép 3 Quyén khai théc cdc tuyén cp quang bién 45 Chi phi xay dyng co ban dé dang Cac tal sin dang trong qué trinh xay dung phuc vu muc dich sin xuat, cho thué, quan tri hog cho bb&t ky muc dich ndo khdc Gude ghi nhgn theo gié gc. Chi phi nay bao gém céc chi phi cBn thiét a hinh thanh tai sn pha hgp vél chinh sch ké togn cua Céng ty. Viéc tinh khdu hao ca céc tai san nay duiye 4p dyng gidng nhu vél céc tai san khdc, bat dau tir khi tai sdn é vao trang thal sén sing sir dung. Céc khoan tra truée Chi phi tré truéc bao gém céc chi phi thue t& da phat sinh nhung cé lién quan dén két qua host {d6ng sin xuat kinh doanh cia nhiéu ky ké togn. Chi phi tré trudic bao gdm khodn tra trutic tién tthué &t, chi phi thanh lp va céc khodn chi phi tra true khéc. Tién thué d&t thé hién 6 tin thué dat dB dugc tré true, Tien thué dat tré true duge phan b6 vao 840 cdo két qua hoat déng kinh doanh hgp nhst theo phuong phép dutting thing tusng ing véi thai gian thué. Cc khoan chi phi tré trutic khée bao gm gia tri céng cy, dung cy, linh kién loal nhé 68 xudt ding dug coi 12 6 kha ning dem lai lol ich kinh té trong tuong lai cho Céng ty. Céc chi phi nay duge Vén héa dui hinh thic céc khodn tré truéc va dugc phan b6 vao Béo céo két qua hoat déng kinh doanh hyp nhat, sif dung phuing phép duéng thing theo céc quy din ké todn nién hanh, Céc khoan dy phong phal tra (Céc khoan dy phéng phai tra due ghi nn khi Cing ty cé nghia vy ng hign tal do két qua ti mot su kign d& xay ra, va Céng ty cé kha ning phdi thanh todn nghia vu nay, Céc khodn dy phong duge xéc dinh trén cd sd usc tinh cia Ban Gidm dc vé céc khoan chi phi cBn thiét dé thanh todn ghia vu ng nay tal ngay két thuc nim tai chinh, Doanh thu chia thyc hign Doanh thu chua thyc hién phan anh céc khoan khéch hang tra truéc tin cutéc dich vy vin théng trong nhigu ky tinh cue va ti@n thué vn phéng tai khu ché xuét Tén Thuan cho nhiéu nm. Doanh thu chua thyc hign sé dugc phan bé vio doanh thu hoat déng kinh doanh hang théng Khi khdch hang sit dyng dich vu. Ghi nh§n doanh thu Doanh thu bén hana Doanh thu bén hang dugc ghi nhn khi dng th théa min tat cd nm (5) diéu kién seu: (2) Céng ty 48 chuyén giao phian Ién rui ro va igi ich gan lin vél quyén sé how sin phém node hang héa cho nguti mua; (b) Céng ty khéng cdn ném git’ quyén quan IV hang héa nhw nguéi sé hou hang héa hoe quyén kiém soat hang hoa; (©) Doanh thu duye xéc dinh twang 461 chic chan; (0) Céng ty 58 thu dupe I9l ich kinh té tir giao dich ban hang; va (Gic thuy8t minh inh kém la mét b6 phan hop thanh cla béo co tal chinh hep nhat nay 9CONG TY CG PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU S6 B 09-DN/HN (@) Xéc din aurac chi phi lién quan dén giao dich ban hang. | Doanh thu dich vu via thong Doanh thu cung cép dich vu vin théng duige ghi nhén theo ty 18 that gian ma cic dich vy thye té duge cung céip cho khach hang. Doanh thu tiy bén thé internet va thé trd choi tryc tuyén tra trudc dude ghi nhén trong béo céo kat qua hoat déng kinh doanh hgp nhat dya trén céc don vi thai gian khéch hang si dung thé tra truéc thuc té. Sau dé, bat ky khoan tré trudc ndo chufa sif dung sé duge ghi nhén Id thu nhép khi hét han si dung theo chinh séch v8 han su dung d& ban anh. Boanh thu tit dich vy quéng cto trie tuvén Doanh thu tis dich vu quéng céo tryfc tuyén duge ghi nhén theo ty Ié thdt gian quéng céo ghi trong hop ng, Lai tin git éuge ghi nhan trén co sé dn tich, dude xé¢ dinh trén sé du’ céc tai khodn tién iit va 131 sust 4p dung. Li tir cde khoan dau tu duge ghi nhéin khi Céng ty o5 quyén nhén khoan I8i. Lai co ban trén c8 phigu Céng ty trinh bay Idi co ban trén 8 phiéu (EPS) cho céc cé phiéu phd théng. Lai co ban trén cb phi&u dugc tinh bang cach Idy I8i hoc 18 thugc vé C6 déng phé théng cia Céng ty chia cho sé |ugng 6 phiéu phé théng trung binh Iuu hinh trong nim. Ngoai te d (Cac nghiép vy phat sinh bang ngogi té dugc chuyén déi theo ty gid tai ngay phat sinh nghiép vu. 'S6 du cdc khoan muc tién té 6 gSc ngoai té tai gay két thiic ky ké todn duge chuyén déi theo ty i tei ngay nay. Chénh lech ty old phat sinh duge hach toén vao Bdo cdo Két qué host dong kinh , doanh hep nist. Chi phi ai vay ; Chi phi al vay dupe ghi nhén vao chi phi sin xuBt, kinh doenh trong nam khi phat sinh, trir kh ude vén hod theo quy dinh ca Chudn mut ké todn Viét Nam s6 16 *Chi phi di vay". Theo a6, chi phi dl vay lién quan tru tiép dén viéc mua, dBu tur xy dyng hoc sin xudt nhdng t8i sin cin mét {thal gian tuong 46i dai 68 hoan thanh duva vao su dung hod kinh doanh due céng vio nguyén gid {ai san cho dn khi tdi s8n dé duge dua vao su dyng hodc kinh doanh. Céc khodn thu nhép phat sinh tif vige dau tu tam thal céc khoan vay dugc ghi gidm nguyen gid tal san ¢6 lién quan. 861 véi knodn vay riéna phy vy vige xy dung thi sn <8 dinh, bat déng san dau tu, 181 vay duge vén héa ké ca khi that gian xy dyng duéi 12 thing. Thus Thué thu nhap doanh nghiép thé hién téng gid tri cla s6 thué phal tra hién tal va s6 thué noah lal. ‘56 thué phai tré hién tai duoc tinh dya trén thy nh3p chiu thué trong nim. Thu nh§p chiu thu& khdc véi Igi nhuan truéc thué duge trinh bay trén Béo céo két qué hoat dng kinh doanh vi thu ‘nhép chiu thué khéng bao gém céc khoan thu nhap hay chi phi tinh thué hoc éuge khdu tri trong cdc nim khdc (bao gm ca 18 mang sang, néu ¢6) vi ngoai ra khéng bao gém cac chi tiéu khéng chiu thué hoc khdng duge kha tri ‘Thué thu nhp hoan Iai dugc tinh trén céc khodn chénh Iéch gid gid tr} ghi s6 va od sé tinh thué thu nhép cla cdc khoan myc tai san hoc céng ng trén béo cdo tai chinh va durge ghi nhan theo Phuong phép Bang cn d6i ké todn. Thué thu nhgp hod lal phal tré phal dugc ghi nhan cho tt ci (ac thuyét minh dinh kém la m6t b6 phan hop thanh cila baa cdo tal chinh hop nhat ny 10CONG TY C6 PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU S6 B 09-DN/HN a cc khoan chanh léch tam thél con tai sin thué thu nhép hon lai chi duge ghi nhén khi chdc chén 66 ii Ig) nhugn tinh thué trong tusng lai 48 khdu try céc khodn chénh Ich tam théi. ‘Thu thu nhdp hod lal dude xéc dinh theo thué sudt dy tinh s® 4p dung cho nm tai sin duge thu ri hay ng phai tr dutje thanh ton. Thué thu nhdp hodn gl dugc ghi nhén véo Béo céo Két qua hhoat déng kinh doanh va chi ghi vio vén cha s8 hu khi khodn thué dé c6 lién quan dn céc khoén muc duige ghi théng vo vén chi sé hu ‘Tai san thu€ thu nhp hodin lai v8 ng thu thu nhap hodn lal phél tré dugc bit tif khi Céng ty ob quy@n hdp phép dé bi tri gid tai san thué thu nhgp hign hanh vét thué thu nhép hién hanh phi np va khi cdc ti sén thué thu nhdp hoa lal v8 ng thué thu nh&p hoan lai phai tré lién quan tél thué thu nh&p doanh nghiép duge quan ly béi cing mét co quan thué va Céng ty ¢6 dy din thanh todn thué thu nhgp hign hanh trén od 6 thun, Vige xe dinh thud thu nhgp ciia Céng ty e&n eif vio eée quy Binh hign hanh v8 thu. Tuy nhién, nhtig quy dinh nay thay déi theo ting thé ky va vige xéc dinh sau cing vé thu thu nhap deanh nghiép tiy thuéc vao két qua kiém tra cla co quan thué cé thdm quyén. Cc opi thu khdc duge dp dung theo cdc lu thué hign han tai vigt Nam TIEN VA CAC KHOAN TUONG BUONG TIEN 30/09/2023 31/12/2022 ‘VND ‘VND Tién mat 88,131.20 104.422.460 Tién git ngan hang 229.356.516.644 226.598.789.568 Cac khoan tuang duong tién Téng tién Ce khodn tung duéong tién phan dnh céc khoan tién gill tai Céng ty C6 phan FPT va céc ngdin hang thuong mai ky han khéng qué 3 thang, CAC KHOAN BAU TU TAT CHINH pepe en WO Amunindmyeddanpy dite tsMs240Ks LLSMRANGE —saseDE SMa sesame Nedatan 1194630248895 11945322488963 ——SS6875N879 Sas 77818379 Ten ith bb SHAIIDAMROSS 119632248196) SAMS SaSKrITBI Chet ats hte 2oongononn 2000000000 2oonanaon = 2.00000000 30/09/2023 31/12/2022 age I Gigi yj ra Dy ping Ww WO WO vio Bit gp vin vi dn vi ke 9.684980.000 _(3,684.980.000) 9.604990.000 _(2684.980.000) ing pn Cig ng Sec ‘3534980200 © (3.4 980000) 3684.90.00 (2684.980.000) Cg ty 5 phn Qu uy FT so00900.000 6.000.000.000 (Gic thuyét minh inh kém lé mbt b6 phan hgp thanh cia bao cio tal chinh hap nhat nay 1CONG TY C6 PHAN VIEN THONG FPT THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU S6 B 09-DN/HN 6 Ngxdu jogs, ayn Gigi Ghee th (Gg _ Git tht VN vo i) wo Ting tcc kan pt an tathodahoe cm ad fn hung i cok dg hd Seg3ensT) ___D6SOLAzDL _—_— 05444387 _ 38063056 THBGSROITSTS —— D6SOLAT2681 _— AB8205.444387 _ 38.019305.06 7. PHAL THU NGAN HAN KHAC 30/09/2023, 31/12/2022 VND VND Lai dythu Ky cue, ky quy Cac khoan phai thu kde 8. HANG TON KHO 355.583.241.795, '6.025.811.900 12.097.351.698 [373.706.405.393 109.645.013.784 13.583,599,307 7.449.889,662 130.878.502.753 30/09/2023 3112/00 crs Dy phing Gigi Dy ping wo wo NO wo ing ma ag dung 31639843368 88898497430, ing hs 172017552810 151.052.49514 : cage 4536198968 76960 681.374 : gon vt T128271665_ (2530426184 836100716877 __(95332591.215) Tgcg 925822172811 (25304261824) _ 1152953245195 __(35.332591.25) cHr pHi TRA TRUOC a) Ngan han CChi phi thu@ (ban quyn, van phang, kénh, duting truyén, cép quang) Chi phi rd true ngdn han knde by) Dai han CChi phi trién khal internet, truy@n hinh (Chi phi thué van phong, thué at Chi phi tra truéc dai han kh 30/09/2023 ‘VND 112.420.148.373, 350.579.359.101 199.507.4748 30/09/2023 ‘VND 1,700.787.352.249 296.014.280.242 252.465.663.814 31/12/2022 ‘VND 104.903.018.372 57.413.493,380 162.316.511.752 31/12/2022 ‘VND 1.702,047.122,673, 303.176.777.899 309.493.215.347 Cac thuyét minh dinh kém la mt b6 phén hop thanh cia béo cdo tai chinh hop nhat nay 2 eeer ‘Ae youu doy yuny> 1e7 Of Og eno UUeLA doy Ueud G9 OW EY WAY YUIP YyuHUs 39ANY) 299 HNTH NH HNIG 09 NYS Vi WYID "NYA “TT ET USLSEOERE POT OREO E SOURED OIETOET__ SITET OTOF sug> > 110 660 LE 10°60 BE - 1d 3d ugouy 295 : rro’sco'ece H10'6eo ee : et dou yp upoery 299 ze9'96'066'1 Str 986'Z2T'OF 59h 9 e50'6e z05 r69°50e'@ re eu anus 912 6st 18 909'668°€99 981 646 9¢9:29» 891 eo zzn 069'5 upqu @2 dewu mya anus : ap 205'90e 82v 205'986 : 1e9 vow anu 806 ser‘zrv's 669°898'Z6r 222 226'206'904 822 599°917'€06:2 2805 9 (2) 26D ec 129'619°5St sro z5p'e0T Ose S19 01S'0se'06e zuc'e9s ea rt aysu quer dew mn amu 0s'2e" 18 00s" 98-18 : gir dguu 20a . z0c'9¢8'626'26 200 968 626'26 : put gus Bu—y 1919 9m - Lev00 40099 eve n20'St0'009°r 850°122'E98'619'T z0c Ls 98r'8t 1 ep 1015 90uL ~ L¥'700°900'99 0°195'526°269°t 034:Zor'e6c"240"1 zc csv 981-81 50g) 06 bn a6 anu ea reyd UROWY DBD (q exoz/eo/oe | SATS ee cenciente CLETUS CE LY CEOST WE RSTES CALSOT CEST 649 5 706 S86'SSET = ZOE SB6'S9EZ ett ani Wt 260 0s'990"¥02 zaLLe0'1S6c¢ sto-ser'oce 992'909'596:2e gua go deuu run aru 95099 108 Ce : osc we 18'Ce 54g) 6 La 96 aru eez'ezs'we6'y s1s'esr zoe ve ser ze" esv'6sc's9r-ze u6u yueop dgyu run anu ‘ua yeud ueoip 269 (© ann ona ona ona t ee nena DOMN YHN dON IYHd/NHL IYHd NYOHM yD YA 3nHL “oT NH/NG-60 8 OS NYW Sar - "_ LYHN dOH HNIHD IVi OVD OVS HNIW 13ANHL Add SNQHA NJIA NYHd 09 AL NQDww * vr Aeu rows doy iianys 1 8—> 069 eno yuewa doy UeYd Gq JOW e) WY YUP YUIU! IBANYR 20> c87'O8E'P6L'ESE'S LE'ETE'6L8'ST 9tz'T09'£69'9 096°66E°9ZE'S6T'S Tee'SS0'T68'TET ‘And ona Ae6u ye, 6LS'E17 095 ¥66 cy9'e62'Ps0'6T ose'sze'sT9°s SZLTOL'SLOZER'Y wre'egsTTSCET weu nep Aebu yey GOL GT 196 9869 OTTER LE “TST ER6BOLT DEBT EF ELS 919°205 T2618 Cieiwee)— (EKIEET Crna . 00°05 Se6 UIS'SLb'ES Se SITET Uz9'80L'01T'61S ELL'8PE'945'906 S0E'S50'€86'S 4 bua oey net, SSP BIH TESTIE'S ELTOEO'SOT'LE §=—ZOP'BSE'BES'ET $£0°L98'090'L46'S SHO TET EDS HL weu nep np os ‘DA ANTNOW OH VID ‘966 655 SS OVE TT PES VEL SIL OT LEDS OTT ‘LOL 789092 996 TT ‘SBE BSS'ETS HITZ ‘Anb ona ap os, (TeE9aT 905721) cieerr EIT) RETEET ec sO EST) £E8'E26'S90'T (156°600'1e6 8») (sre'910:216's) 966019 'SLv'ES S6T'6ES BEF? {2110} vey 968°S99'791°958 ons zee'ee - 966 €44'980'958 : (quay ueoy eax ma neg TeS'e2c T8R'6th L2E9C0' 186 Mees eIsz (ES SBT 66E TH : 4 Bua en se07E9TST'90211 oes eceece's6s «ZOE NIL'9IZ'6T £95 '695°9EE'6LL'0T eersr0'sce zie uwpu nep np os ‘YI NBATON ‘NA NA NA NA ‘NA Bug> Bagh a ‘gp ua Tq ann 20u Kew 30 UBM EA "END ON NH/NG-60 8 OS AY pnb to But “ay ‘Tey UeA URN Bupmyg AVHN dOH HNTHD Ty OVD Oya HNIW 13ANHL Add NOH N3IA NYHd 99 AL DNQOCONG TY CO PHAN VIEN THONG FPT THUYET MINH BAO CAO TAI CHINH HOP NHAT mAu S6 8 09-DN/HN 12. TANG, GIAM TAT SAN CO TNH V6 HiNH uydn sifdyng Bin qoyén, Phin mm may Gidy phép & quyén kai ait ___ bing sing ch tin thie No vio wo Nourén Gtk Sduiunim 163.558.151.413 + 199.281.220036 753927547.130 ua tog UASTTSSTS36 476000000 4118507565 2.075.053.953 Proll (1.082 923.83) - 6500000) Than ada - - (753.86 468) r ‘6 da cui quj nay 187.473.285.416 476.000.000 187.162.341.132 736,02.601.083 ‘GIA TR] HAO MON oy 5 Gi nin : + 108363390321 376583920234 Xi han trong + Am BSnSATR 3,888 658.06 dnl : (3.50000) Thanh dab - + (233886.483) $6 dv cu uf = 494.703, 134697546384 416.482.619.540 GUA TRE CON LAT Taingiy uni 163556.151.613 + si7sz9sis 377.333.626.896 Taingiy cui quj 87473285416 475565.297 52.454, 796.748 339519.981.543 13. CHI PHi XAV DYING CO’ BAN DO DANG Téng céng_ vn Lamnz6sou4s9 31.647.119.354 (1.065.923.833) (233.886.469) Aaa aga7at 484.957.310.355 (6.460.675.781 (3.500.000) (233.886.468) 551.180.600.627 615.809,608.226 579 933,627.008 30/09/2023 34/12/2022 VND VND HE théng dung tryc Bac Nam 69.019, 385.906 39.830.766.443 Eig bis tet hee OE UAEET 3.338.271.212 234,304.468 Trung tm dl igu Quin 9 - TPHCM 224,793,889,023 177.411.715.340 (Cong trinh FPT Telecorn Tower Quén 7 1.642.511.5357 3.992.511.5397 Cac cng trinn he tang vibn thong Khéc 99.177.145.476 137.996.145.768 390.971.203.158 359.405.443.556 14, DOANH THU CHUA THUC HIEN a) Ngan han 30/09/2023 31/12/2022 VND ‘VND Doanh thu nhén trv oan thu nhgn tru v8 céc dich vu vin théng 1.476,489.853.015 1.548,863,526,027 ‘Cac loai doanh thu chua thut: hién khac 1.796.804.088_ 1.772.804.088_ 1.478,286.657.103 1.550.636.330.115 b) Dai han 30/09/2023 31/12/2022 ‘VND WND Doan thu nhin true v cée dich vy vign théng CCéc loai doanh thu chua thye hién khde 5.893.181.992 37.669.293 5.513.554,636 351.467.272.359, Cc thuyét minh inh kém la mt b6 phan hop thanh cia blo céo tai chinh hap nna nay 45CONG TY CO PHAN VIEN THONG FPT THUYET MINH BAO CAO TAI CHINH HOP NHAT 45. CHI PHE PHAT TRA NGAN HAN MAU S6 B 09-DN/HN | 30/09/2023 34/12/2022 ‘VND Chi phi Iai vay: 183.151.906.037 Cc khodn khic 160,804,659.599 34: 6 16. PHAT TRA NGAN HAN KHAC 30/09/2023 ‘VND Céc khodn trich theo luiing 16.239.918.267 C6 te phal tra 2.372.396 .683 Nhan kj auf, ky cube nan han 116.348.531.161 Cc khodn phi tr khéc ‘VND 88, 184.202.440 69,601,922.502 157.786.124.942 31/12/2022 ‘VND 9.775.446.847 1,981.653,483, 121.036,283,832 78.564.582.543 211.357.966.705 (Cac thuy8t minh dinh kérn I mt b6 phan hop thanh cla bo cio tai chinh hop nhat nay 16a ‘eu aguu doy yuri 1g ov oa ero YuRUA dy Ubud 94 Iu! er wieN YUID YU YBAM 2¢ et SSS 16668 Suma zx nes ex ie4d os (uy up ued peg a 3879) sertor'cev069 Lesvee cay 19 ‘upya 21 Bugn Guus 99 Jeud os sa, ese creer occ ces veecavceo = = ‘WRU Fg) WEY UBD eq yp WEL AL sse-9ssT66'6e : vey u9 wl uci, se 19r €8¥.069 ees vee cor ues gu 3g ugh Guay, nn aun “qoz/ei/re—~ ~ezz7earoe rs npg w>l oatn en UeOY 26ND URL IeP AeA UROL 369 LES vee cay'L69 LES EELOY'LEO —_LTO'ERE'L96'75 - PSST PLY OEL WSS'LTE PLY OEL Sug ‘LES PEE L8H LED CES VEE LO 2E9 ‘CLOSE 286°26 5 WSSLIC bLYOEL WSSLTL BLY OEL wey ep Aen, ona ona. aun ona ann Ona buen mn Sugu eu 92.95 Jase. wa Sum ‘Buu ew 99.95 bahia ren 149 €207/60/0€ ‘UIs 8d wore NWH TYG HNTHO T¥L 3NHL.ON VAAVA ‘et EROEPT'9B/'696' _EBO'EHT'98L'696'6 _9ST'STR'ZIS ASETSLEDTTET OT 169'S6O'ROR'O9G'DT —ELGEOTOS'ORT'S —_ELI'ELO'ZOSODT'S ou Bubp, : 3 (61 gs au wing war) LES HEE LOR LES. LES EE LOR LES CUO ESE 8676 ‘GSESSST66'6E S6TTST 8h 069 S6TTST E96 '069. en Uy Uap WY ep OH ‘Ops BOS'RET ECG ‘9S BOS RET ZEEE SSTSTR LIS. OLE ROP OST ELTON TER GESTURE DT 82299 BIO OSH Bey 798 BIO OS wey up Ae, OMA NA GNA OWA GNA OWA cy we w bus wey fuayoos 82 wos hipaa a furerimos PP rag €202/60/0E Was Nd Teor/ette NVH NYDN HNIHO IV. 3NHLON YAAVA “ZT NH/NG-60 8 9S NYW AHN dOH HNTHD Ty Vo Oya HNIW AJANHL ddd SNQHLN3IA NYHd 99 AL NODat ee ‘eu ae dou uuuo 11 299 089 END YuRUI dey UBUd dq 30WU e WHEY WUD YUN 32ANY 269 LRVSAN'SICTECE GLBEPSLISHOE GSO IGT TOT UZh's USEENL SWEDE SOTTIS'SEYNEYT ~ on'oas'Tée'ss - Onover séetere ‘i fb gro np 95 peu hutp wa anvert' : 2 an Burg ang ex Lovressreeg OTT cavESSeOPOIST x . - pu Boy wera wen SRVECTOCETSL GLEMTTOONTE GOS LEOOLEONL EOESEYETVUHAT sORTISSOrYENT - cnn o09T6Ess CS) (porsueesot) (eve) (serzeresot) —csosetvtn'sr . 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Vén aiéu 1g Tal ngay 30 théng 09 n&m 2023, vén diéu Ié 48 duige cB déng gép au nhu sau: Vén 48 96p tai ngay [30/09/2023 31/12/2022 =e 58 lugng cB phiéu % 66 phigu cs 1 T6ng Cong ty 88u tu va 164,742,021 50,17% 164.742.02150,17% kinh doanh vén Nha nude 2 Céng ty C6 phan FPT 149,907.458 45,66% 149.907.458 45,66% 3 Cc 06 déng kndc 13,690,059 4,17% 13.690.059 4,17% 328,330,538 100% 100% 20. DOANH THU Kj 9 théng két thiic ngay 30 thing 09 nm 2023 2022 ‘VND VND ‘Téng doanh thu Doanh thu ban hang 837.908.619.731 780.096.244.329 Doan thu cung ep dich vy 10,853.627.510.666 10.029.482.028.030 11.691.536.130.397_ __ 10.809.578.272.359 Géc khodn glim trit doanh thu Doanh thu ban hing 52.216.700 851,595,000 Doanh thu cung cp den vy 41,062.150.723, 1.467.218.377 4 367.423 Doanh thu thuan Doanh thu ban hang 837.856.403.031 779.244.649.329 Doan thu cung cp dich vy 10.852.565.359.943, 10.028.014.809.653 17.690.421.762.974 _10.807.259.458.982 21. GIA VON HANG BAN ky 9 thing kat thie ngay 30 théng 09 nim 2023 2022 ‘VND ‘VND Gis vén hang bén 742.475.751.142 657.032.005.544 Gis vin dich vy 5.557.039.060,831 4.848,166,717.271 Hodn nhip dy phng gidm gid hang tn kho 10.028.329,381 7.615.391.358)_ Tong cong 329.406.482.582 __5.497.583.331.457 Géc thuyét minh dinh kém la mét b§ phén hop thanh cia bo cdo tal chinh hop nhat nay 19CONG TY CO PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT 22. 24. 25. 26. DOANH THU HOAT BONG TAI CHINH MAU SO B 09-DN/HN kj 9 théng kat thiie ngay 30 thing 09 nim 2023 ‘VND Doan thu ii tién git (608.116.703.284 Lai chén léch ty gid 23.515,197.515 C5 te, lol nhugn duge chia 2.000.000.000. ‘Téng cong (633.631.900.799 CHI PHE TAI CHiNH 2022 VND 367.992.327.599 17.713.106,435 [585.705.434.034 Kj 9 théing kat thic ngdy 30 théng 09 nim 2023, 2022 ‘VND ND Chi phi ti vay 333.242.033.117 259,061.639,037 LB chénh léch ty gia 27.313,289.330 186.866.225.528 Téng céng 360.555.322.447 345.927.864.565 CHI PH BAN HANG Ky/9 thang két thic ngay 30 théng 09 nim 2023 2022 VND "VND (Chi phi Nhdn vién Ban hing 1,188.584.975,043, 1.114,384,781.389 Chi phi Bén hang kh 383.564.313.058 355.156.451.134 Téng Chi phi Bén hang 1.572.149.288.101 3.469,541,232.523 ‘CHI PHI QUAN LY Kj 9 thang két thie ny 2023, ND CChi phi Nhan vién Quan ly 1,211.774.570.731 CChi phi Quan Ij knde 5 ang 09 nim. 2022 ND 1.362.601.302,289, 149,287 536.545.684.005. ‘Ong Chi phi Quan If 972.410.820.018 1,899.146,986,295 THUYET MINH VE CAC BEN LIEN QUAN ‘Trong ky, Céng ty cé cc giao dich chi yéu sau vét cdc bén lién quan: Ki/9 thang két thie ngdy 30 thang 09 ném 2023 ‘VND Ban hang héa dich vw ‘Céng ty C6 phién FPT 12.433,957.341 ‘Céng ty TNHH H8 thing théng tin FPT 52.642.120.294 CCing ty THHH hn mm FPT 49,868.325.184 CCéng ty TNHH FPT Smart Cloud 17.322.217.298 Trung Bai hoc FFT 12.071.530.107 én quén tr kn doanh 112.132.681 CCing ty C6 phn Bin & KY thudt s6 FPT 18,683.049,642 ‘Céng ty TNHH Phin phi Synnex FPT 3.447.657.796 Cac eéngtythanh vin khéc cing tp doan 147.761.493.228 i8s342.483.571 2022 ND 7.028.563.002 64.185.982.536 49,381,815.722 6.939.269.997 8.414.813.690 8.503.243 19.468,204.363 3.485.820.803 11501273410 170.414.196.766 Gc thuyét minh dinh kém (8 mét 66 phan hgp thanh cia bdo cdo tal chinh hap nhat nay 20 inte pyCONG TY C6 PHAN VIEN THONG FPT ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU S6 B 09-DN/HN thing két thic ngay 30 thang 09 nm 2023 2022 ‘VND ‘VND Mua TSCD, hing héa va dich vy Céng ty C6 phn FPT 97.769.409.195 92,005,108.834 (Céng ty TNHH HE thdng thang tin FPT 292.946.963.043 256.818.550.380 (COng ty TNHH Phan mim FPT 4,270.073.160 4,503.793.785 ng ty TNHH FPT Smart Cloud 7.216.870.362 6.196.064.909 ‘Trung Dai hoc FPT 163.924.535 67,309.635 \vién quan tri kiah doanh 400.500.000 8.050.000 CCBng ty C5 phan Ban lé KY thuat sO FPT 8.099,579.891 17.712.327.958 (Céng ty TNHH Phin phdi Synnex FPT 95.371,610.996 207.664.624.449, Cae cng ty thanh vin khdc cing tép doan 11,017,698 171.681.087 506.249.948.880 ‘585.207.511.037 | Tai ngay két thic ky ké ton, Céng ty cé cée $6 du chi yéu vél cdc bén lién quan nhu sau: 30/09/2023 _ 31/12/2022 VND VND hai thu ngiin han cia khach hing Céng ty C6 phn FPT 3.123.419.154 1.532.344.2125 Cong ty THHH H8 théng théng tin FPT 17.245.455.836 212.865.688.622 CCng ty TNHH Phin mm FPT 1.215.328.912 2,596.770.871, Céng ty Cé phn Ban 18 KY thudt s6 FPT 10.527.973.658 799,091.021 | ng ty TNHH Phén ph8i Synnex FPT 398.387.838 288.589.390 Céng ty TNHH FPT Smart Cloud 701,889,642 : Trung Dai hoc FBT 662.120.126 : Cac céng ty thénh vién khéc cing tap doin 428.256.077 2.737.925.903 34,302.631,243 70.820.409,932 oS 3 30/09/2023 31/12/2022 /« VND ‘VND Phai tra nguét ban ngéin han CEng ty C6 phn FPT 27.297.110.277 21.941,567.281 CCéng ty TNHH HE théng théng tin FPT 14,567.783.267 190.067.525.544 CCéng ty TNHH Phan mém FPT 2.486.913.215, 517.265.092 Céng ty TNHH FPT Smart Cloud 1,547.533.795 2.191.789.136 ‘Céng ty C8 phan Ban lé Ky thugt sé FPT 721.545.550 1.812.181.600 Céng ty TNHH Phan phdi Synnex FPT 11.652.978.375 39.565,780.782, Trung al hoc FPT 1.386.692 : Céc céng ty thanh vién khéc cling tép doin. a-—~ any | NiguyEn Thi Heng NguyEn Th Thu Hong NguyEn Hoang Ligh Noudi lap bigu K6 ton truéng Téng Gidm de Navi dai dign theo phip luat Nagy 24 théng 10 nim 2023 ac thuyét miah inh kém Ib mt 68 phan hop thanh cia bao cdo tai chinh hap nht nay an