fo MSDS Cong ty Cé phiin Tp doan Hoa Phat Bao c4o ti chinh hop nhat cho nam két thtic ngay 31 thdng 12 nam 2023Céng ty Cé phan Tap doan Hoa Phat Baio céo cia Ban Gisim doe Ban Gidm déc Céng ty Cé phan Tap doan Hoa Phat (“Cong ty") trinh bay bdo cdo nay va bao céo tai chinh hop nhat cla Céng ty va cdc céng ty con (duge goi chung la “Tp dodn”) cho nim két thie ngay 31 thang 12 nam 2023. (Céc thanh vign ciia Hi déng Quin tr va Ban Gidm ddc da diéu hanh Cong ty vi Tap doan trong nm va tai ngay lip béo cdo nay nhu sau: H6i déng Quan tri Ong Trin Dinh Long Chi tich Ong Tran Tuan Duong Phé Chai tich Ong Nguyén Manh Tuan Ph6 Chu tich Ong Doan Gia Cuong Phé Chi tich ‘Ong Nguyén Ngoc Quang. ‘Thanh vién Ong Hoang Quang Vigt ‘Thanh vien Ong Nguyén Viet Thing ‘Thanh vién Ban Gidm déc Ong Nguyén Vigt Thing Tong Gidm déc Ba Nguyén Thi Thao Nguyén ——_-Ph6 Tong Gidm déc. ‘Thong tin vé Cong ty ‘Céng ty 6 tién thin la Cong ty C6 phan Thép Hoa Phat due thanh lp theo Luat Doanh nghiép cita Vigt Nam va hoat dong theo Gi Chimg nhgn Dang ky Kinh doanh lan daw é Ké hogch va Dau tu Tinh Hung Yén n cp ngay 26 thang 10 nam 2001. Theo Gidy chimg nhan Dang ‘ky Kinh doanh thay d6i Kin thir 8 s6 0503000008 do Sé KS hoach va Diu ur Tinh Hung Yén cép ngay 9 théng 1 nim 2007, Céng ty Cé phan Thép Hda Phat da chuyén déi thanh Céng ty Cé phan Tap doin Hoa Phat. Gidy Chimg nhan Dang ky Doanh nghiép cita Cong ty da duge diéu chinh nhiéu Lin va lan diéu chinh méi nhat la Giay Chimg nhén Bang ky Doanh nghigp s6 0900189284 ngay 27 thang 7 nam 2022. Giay Ching nhan Dang ky Doanh nghiép do Sé Ké hogch va Dau tw Tinh Hung Yén cap. Céng ty c6 try sé dang ky tai Khu Céng nghigp Phd Néi A, Xa Giai Pham, Huyén Yén Mg, Tinh Hung Yen, Vigt Nam. ‘Céc cng ty con ciia Cong ty duge trinh bay tai Thuyét minh 1.4 trong béo céo tai chinh hop nhat, US, mE \2nCéng ty Cé phan Tp doan Hoa Phat Bao céo cia Ban Gidm déc (tiép theo) Két qua hoat dong kinh doanh va c6 tire Loi nhuan thudn hop nhét thude vé céc cé dng ctia Cong ty cho nam két thdc ngay 31 thang 12 nam 2023 Ia 6.835 ty VND (2022: 8.484 ty VND). Cac sw kién sau ngay két thiic ky ké ton Khéng c6 su kign trong yéu nao xy ra sau ngiy két thie ky ké todn nam cin phai diéu chinh hay thuyét minh trong béo edo tai chinh hop nha. Don vi kiém toan Don vj kiém todn cia Cong ty va Tap doan la Céng ty TNHH KPMG. Céng bé tréch nhiém cia Ban Gidm déc Cong ty déi véi bdo céo thi chinh hgp nhat Ban Giém déc Céng ty chju trach nhiém lap va trinh bay béo céo tai chinh hgp nhét 48 phan énh trung thuc va hop ly tinh hinh tai chinh hop nhat tai ngiy 31 thdng 12 nam 2023 két qua hoat dong kinh doanh hgp nhat va tinh hinh tru chuyén tién t8 hgp nhat ciia Tap dodan cho nam két thiic cing gay, phit hop véi cde Chuan myc Ké todn Vigt Nam, Ché 49 Ké todn Doanh nghigp Vigt Nam va ce quy dinh phép ly ¢6 lién quan dén vige lap va tinh by bfo efo ti chin. Trong qu trinh lap bio ceo ti chinh hop nhét nay, Ban Giém déc Cong ty ean pha: © Iya chon céc chinh sach ké todn hop va dp dung céc chinh sch nay mt cdch nhat quén; ‘© thy hign céc dénh gi va ude tinh mgt cdch hgp ly va than trong; # néu 5 cfc chun muc ké todn dp dung cho Tap dod e6 durgc tun thi hay khong va tit ca ning sai Iéch trong yéu so véi nhiimg chuan mye nay duge trinh bay va gidi thich trong bdo fo tai chinh hop nhat; va ‘© lap bdo co ti chinh hop nhit trén co sé nguyén tic hoat dng lign tye ter truémg hop khng thé cho ring Tép doan sé tiép tuc hoat déng, Ban Giém dée Céng ty chiu tréch nhigm dim bao vige cdc s6 sch ké todn duge lip va Iu gitt d& phan énh tinh hinh tai chinh cha Tap doan, véi mite 46 chinh xée hop ly, tai bat ky thoi diém nao va dm bao ring céc s6 sch ké tofn tuan thi: véi cée Chuan myc Ké todn Vigt Nam, Ché d6 Ké ton Doanh nghigp Vigt Nam va cée quy dinh phép ly c6 lign quan dén vige Ip va tinh bay bao c4o tai chinh. Ban Gidm dc Cong ty eting chiu tréch nhigm vé viée quam ly cdc tai sin cita Tap doan va do 6 phai thyc hign céc bign phdp thich hgp dé ngan chan va phat hign céc hanh vi gian lén va nhiing vi pham khéc. Ban Giém déc Cong ty cam két voi Hoi dng Quan trj va cdc Cé dong cia Cong ty rling Tap doan da tuin tha nhimg yéu cau néu trén trong vigc lap bao céo tai chinh hgp nhit.Céng ty C6 phan T4p doan Hoa Phat Bao cdo cia Ban Gidm déc (tiép theo) Phé duyét bao céo tai chinh hop nhat ‘Chiing t6i phé duyét béo céo tai chinh hop nhit cho nam két thc ngay 31 thang 12 nam 2023 dinh kém, Béo cdo nay da phan anh trung thyc va hgp ly tinh hinh tai chinh hgp nhat ca Tap doan tai ngiy 31 thing 12 nam 2023, két qua hoat dng kinh doanh hgp nhat va tinh hinh liu chuyén tién 1 hop nhat cho nam két thtic cling ngay phi hgp véi céc Chuan muc Ké todn Vigt Nam, Ché 49 Ké ton Doanh nghigp Vigt Nam va céc quy dinh php ly c6 lién quan dén vige lap va trinh bay bao céo tai chinh. Hung Yén, ngay 21 thang 3 nam 2024KPMG Limited 46th Floor, Keangnam Landmark 72 E6 Pham Hung Street, Me Tri Ward ‘South Tu Liem District, Hanoi, Vietnam +84 (24) 3946 1600 | kpmg.com.vn BAO CAO KIEM TOAN BOC LAP h gizi cdc Cé déng va H6i déng Quan tri Céng ty Cé phan Tap doan Hoda Phat ‘Chiing t6i da kiém toan bdo cdo tai chinh hop nhat dinh kém ctia Céng ty Cé phan Tap doan Hoa Phat ("Cong ty’) va cae céng ty con, bao gém bang can déi ké todn hop nhat tai ngay 31 thang 12 nam 2023, bao cdo két qua hoat déng kinh doanh hop nhét va bdo cao lwu chuyén tién té hop nhat lién quan cho nam két thc cling ngay va cdc thuyét minh kem theo duge Ban Gidm déc Céng ty phé duyét phat hanh ngay 21 thang 3 nam 2024, duge trinh bay tiv trang 6 dén trang 64. Trach nhiém cla Ban Gidm déc Ban Gidm déc Céng ty chiu trach nhiém lap va trinh bay trung thyc va hgp ly bao cdo tai chinh hgp nhat nay theo cdc Chuan myc Ké toan Viét Nam, Ché dé Ké toan Doanh nghiép Viét Nam va cdc quy anh phép ij o6 ln quan én vig lap va trinh bay béo cdo tai chinh, va chiu trach nhiém vé kiém soat néi bé ma Ban Giém déc xéc dinh la can thiét dé dam bdo viéc lap bdo cdo tai chinh hgp nhat khéng cé sai sét trong yéu do gian lan hay nham lan. Trach nhiém cia kiém todn vién Trach nhiém cta ching tdi la dua ra y kién vé béo cdo tai chinh hyp nhat nay dya trén két qua kiém toan cilia ching tdi, Chting t6i da thy hién céng viéc kiém toan theo céc Chuan muc Kiém toan Viét Nam. Cac chuan myc nay yéu cau chting tdi tuan thi chuan mu va cdc quy dinh vé dao irc nghé nghiép va lap ké hoach va thyc hién cuéc kiém todn dé dat duoc su dam bao hgp ly vé vic ligu bao cdo tai chinh hyp nhat 66 cdn sai sét trong yéu hay khéng. ‘Céng viéc kiém toan bao gém viée thy hién cdc thd tuc nhdm thu thp cdc bang chtrng kiém todn vé cdc sé ligu va cc thuyét minh trong bao céo tai chinh. Cac thi tue dug ya chon dya trén xét doan cia kiém toa vién, bao gém danh gia ri ro cé sai s6t trong yéu trong bao céo tai chinh do gian lan hode nhdm lan. Khi thuc hién cdc danh gid riii ro nay, kiém todn vién xem xét kim soat gi b6 ca Céng ty lién quan t6i vigc lp va trinh bay bdo cdo tai chinh trung thuc va hop ly nham ké cc thi tyc kiém toan phil hgp véi tinh hinh thy té, tuy nhién khéng nhdm mye dich dua ray kién vé hiéu qua clla kiém soat néi b6 cla Céng ty. Céng viée kiém todn cling bao gdm viéc anh gid tinh thich hop cia cdc chinh sch ké todn duro ap dung va tinh hgp ly clia cdc wée tinh ké toan cla Ban Gidm déc Céng ty, ciing nhu danh gia viéc trinh bay ting thé bao céo tai chinh. Ching 16i tin rng cdc bang chizng kiém ton ma chting 16i thu duge la day aii va co’ s6 cho y kién kiém toa ella chting ti. ich hep lam EWG UnintVoanr privind tty ompary ans mrt on 4 cutee Sjann nag a HS are £Ecictconpen iad oy parce Meas arekpue! Y kién ciia kiém ton vién Theo y kién cia chting tdi, bo co tai chinh hop nhat da phan Anh trung thure va hop Wy, trén cde Khia canh trong yéu, tinh hinh tai chinh hgp nhat cia Céng ty Cé phan Tap doan Hoa Phat va cdc céng ty con tai ngay 31 thang 12 nam 2023, két qua hoat déng kinh doanh va luu chuyén tién té hop nhat cla Céng ty va céc céng ty con cho nam két thiic cing ngay, phi hep véi cdc Chudn me Ke toan Viet Nam, Ché a6 Ke tean Doan nghiép Viét Nam va cdc quy dinh phap ly cé lién quan én viée lap va trinh bay bao cdo tai chinh. Céng ty TNHH KPMG a Pham Thi Thiy Linh Phan Mj Linh Gidy ching nhan dang ky hanh ngh Giay cheng nhan dang ky hanh nghé kiém toan sé: 3065-2024-007-1 kiém toan s6: 3064-2024-007-1 Pho Téng Giam déc Ha N6i, ngay 21 thang 3 ném 2024Céng ty Cé phin Tp doan Hoda Phat Bang can ddi ké ton hgp nhat tai ngay 31 théng 12 niim 2023 Miu B 01 —DN/HN (Ban hanh theo Thong te s6 202/2014/1T-BTC ngay 22/12/2014 ctia B6 Tai chinh) ‘Ma Thuyét 31/12/2023 1/1/2023 sé minh VND VND TALSAN Tal sin ngin han 100 82.716439.173.043 80.514,710.854.456 (00 = 110 + 120 + 130 + 140 + 150) ae or 7 Tién va cic khoan twong duong tien 110 6 © 12.252,001.160.884 _8.324.588.920.227 Tién 7 M1 3.771.595.160.884 _3.458,049.733.104 Cie khodn tuemg durong tién 12 8.480.406,000.000 _4.866,539.187.123 ‘Diu tw tai chinh ngin han 120 22.177.303.502.481 —_26.268.246.676.354 iu tw nim gitt dén ngiy do han 1237 -22.17.303.502.481 26.268.246.676.354 (Céc khoain phai thu ngiin han 130 10.702.136.439.996 _9.892.869.502.309 Phai thu ngiin han cba Khéch hang, 131-8 5.999,539.831.497 Tri trade cho ngudi ban ngan hen 132 9 2.583.940.446.585 5. 5 Phai thu vé cho vay ngin han 13512 203.600.000.000 124.200.000.000 Phai thu ngén han khéc : 136 10.1 1,961.601.875.298 —_1.482,978.249.031 Dy phong cac khoan phai thu ngdn han Kho doi 137 (46.628.415.158) _(41.074.336.139) ‘Tai san thiéu chés xir ly 139 82.701.774 1.924,395.341 Hang tin kho 140 11 34,504.487.406.261 34.491.111.096.123 Hing tn kho . 141 34.628.367.844.950 _35.727.277.739.296 Dy phong gidm gid hang tén kho 149 ~ (123.880.438.689) _(1.236.166.643.173) Tai sin ngin han khée 150 3.080.510.663.421 _1.537.894.659.443 Chi phi tra true ngiin han 151 17.1 330.834.978.197 320.077.470.557 Thue gid tri gia ting durge khdu trir 152 2.737.971.196.700 _1.117.646.951.943 ‘Thué va céc khoan khée phai thu Nha nude 153 22 11.704.488.524 100.170.236.943 Cée thuyét minh dinh kém la b6 phan hop thanh cia bdo céo tai chinh hop nhat naryCéng ty Cé phin Tp doan Hoa Phat Bang cn ddi ké toan hop nht tai ngay 31 thang 12 nam 2023 (tiép theo) Mau B 01 - DN/HN (Ban hanh theo Thing ue s6 202/2014/TT-BTC ngdy 22/12/2014 cita BG Tai chinh) Ma Thuyét 31/12/2023 1/1/2023 sé minh ND ND ‘Tai sin dai han 200 105.066.147.390.758 —_ 89.820.810.782.676 (200 = 210 + 220 + 230 + 240 + 250 + 260) (Céc khoan phai thu dai han 210 1,880.922.130.348 894.484.456.379 ‘Tra truéc cho ngudi ban dai han 2129 =~ 1.004.491.555.731 - Phai thu vé cho vay dai han 21512 95.351.026.613 101.693.561.714 Phi thu dai han khiée 216 102 781.079.548.004 792.790.894.665 ‘Tai sin c6 dink 20 71.998.370.737.871 _70,832.915.657.865 ‘Tai sin cé dinh hot hinh 22113. _71.787.251.586.301 70.19.153.681.536 Neuyén gid F 222 106.923.132.503.430 98.976.369.133.844 Gid trf hao mon tity ké 23 (35.135.880.917.129) (28.777.215.452.308) ‘Tai san c6 dinh v6 hinh 227 14 211.119.151.570 633.761.976.329 Nguyén gid 28 357.031.331.749 744.538.077.973 Gid tri hao mén lity ké 29 (145.912.180.179) (110.776.101.644) Bat d6ng sin dau tu 230 15 593.920.277.320 629.111.776.960 Neguyén gid 21 859.667.015.615 859.667.015.615 id: tri hao mon tity ké 232 (265.746.738.295) (230.555.238.655) ‘Tai san dé dang dai han 240 26.098.929.377.50113.363.274,912.355 Chi phi san xudt, kinh doanh dé dang dai han 241 446.356.652.469 28.953.988.212 XAy dung co bin diy dang 242-16 = 26.052.572.725.032 _13.334.320.924.143 ‘Dau tw tai chinh dai han 250 -40.000.000.000 700.000.000 au tu g6p von vao don vi khéic 253 - 700.000.000 ‘Dau tu nam gift dén ngay dao han 255 -40,000.000.000 “ ‘Tai sn dai han khée 260 4.454,004.867.718 — 4.100.323.979.117 hf tra true dai han 261 1724, 5.007.972.679 __3.929.243.956.403, thué thu nh§p hodin lai 26218 163.087.876.347 83,071.062.718 Lai thé thong mai 269 19 75.909.018.692 88,008.959.996 TONG TAI SAN (270 = 100 + 200) 270 187.782.586.563.801 170.335.521.637.132 Céc thuyét minh dinh kém la b6 phéin hop thanh ctia béo cdo tai chink hop nhdt nay Hak MesCong ty Cé phan T§p doan Hoa Phat Bang cn di ké toan hp nhat tai ngay 31 thang 12 nim 2023 (tiép theo) Miu B 01 — DN/HN (Ban hanh theo Thang tw sé 202/2014/TT-BTC ngdy 22/12/2014 cia BG Tai chinh) Thuyét 31/12/2023 1/1/2023, sé minh ND ‘VND NGUON VON NQ PHAI TRA (300 = 310 + 330) 300 84.946.167.324.422 74,222.582.021.349 Ng ngiin han 310 71,513.492.904.733 62.385.392,809.685 Phai tra ngudi bn ngén han, 311 20 12.387.496.434.147 — 11.107.162.924.326 Nguoi mua tra tién truée ngin han 31221 741.733.890.580 860.793.139.245 Thué va ef Khon phii np Nha nuée 313-22 945.404.457.633 648.407.591.981 Phai tra ngudi lao dong 314 403.391.467.732 306.208.839.467 Chi phi phii tra ngan han 315 23.1 477.102.216.071 460.508.546.638 Doan thu chua thye hign ngin han 318 9.979.596.5301 16.974.936,888 Phai tra ngin han khde 319 24.1 182.970.590.524 418.512.269.668 Vay ngan han ‘i 320 25.1 54.981.883.180.636 46.748.670.400.471 Dy phong phai tra ngdn han 321 26 8,054,106.025 5.198.833,687 Quy khen thudng, phic loi 322-27 —1,375.476.964.884 —_1.812.955.327.314 Ng dai han 330 13.432.674.419.689 11.837.189.211.664 Phai tra ngudi ban dai han 33120 2.324.285.289.468 * Chi phi phai tra dai han 333 23.2 610.552.512.045 $31.620.146.455 Doanh thu chira thye hign dai han 336 174.647.128 4,109.316.288 Phai tra dai han khée 337 242 13.361.520.783 61.033.120.562 Vay dai han 338 25.2 10.399.119.292.481 —11.151.651.204.402 ‘Thué thu nh§p hod Iai phai traba 341 330.012.518.415 31.207.164.756 Dy phong phai tré dai han 342-26 535.168.639.369 537.568.259.201 Cée thuyét minh dinh kém la b6 phan hop thanh cia béo edo tai chinh hop nhdt nayCéng ty C6 phan Tp doan Hoa Phat Ai .é toan hop nhit tai ngay 31 thang 12 nm 2023 (tiép theo) Miu B 01 — DN/HN (Ban hénh theo Théng tw s6 202/2014/TT-BTC ngdy 22/12/2014 cia BG Tai chinh) Ma Thuyét = 31/12/2023 1/2023 sé minh ND VND VON CHU SO HUU (400 = 410) 400 102.836.419.239.379 _ 96.112.939.615.783 ‘Vén chi sé hiru 410 28 102.836.419.239.379 _96.112.939.615.783 ‘Vén c6 phan 411 29 58.147.857.000.000 —_$8.147.857.000.000 = Cé phiéu pho thong cé quyén biduquét 4ila 58.147.857.000.000 58.147.857.000.000 ‘Thang du vén c6 phin 42 3.211.560.416.270 —3.211.560.416.270 Chénh léch ty gid 4l7 - (20.652.355.005) Quy dit tr phat trién 418 818.200.313.964 834.782.434.216 Loi nhudin sau thué chusa phin phéi a2 40.593.031.662.654 33.833.829.973.987 ~ LNST cha phan phoi dén cudi ndim truce 21a 33.796.166.741.483 — 25.350.319.419.956 - LNST nam nay | 421b 6.796.864.921.171 483.510.554.031 Loi ch e6 dng khong kiém soat 429 65.769.846.491 105.562.146.315 TONG NGUON VON (440 = 300 + 400) 440 187.782.586.563.801 170.335.521.637.132 Ngay 21 thang 3 nim 2024 ‘Tran Xuan Mai *ham Thi Kim Oanh Ké todn tng hop Ké todn trong, Cée thuyét minh dink km la b6 phéin hop thanh cia bdo céo tai chinh hop nhdt nayCéng ty Cé phin Tap doan Hoa Phat Bao céo két qua hoat d6ng kinh doanh hgp nhit cho nam két théc ngay 31 théng 12 nim 2023 Mau B 02 ~ DN/HN (Ban hanh theo Théng ne sé 202/2014/1T-BTC gay 22/12/2014 ctia B6 Tai chinh) Ma Thuyét 2023 2022 sé minh ND ND Doanh thu ban hang va cung cp di O1 31 120.355.231.616.139 142.770.810.676.858 Céc khoan giim trirdoanh thu 02 31 1.402.203.722.485 1,361.536.216.226 Doanh thu thudn vé ban hang va cung cdp dich vu (10 = 01 - 02) Gia vin hang bin va dich vycungedp 11 -32-—‘106,015.187.198.082 124.645.848.221.080 10 31_—118,953.027,893.654 141.409.274.460.632 Loi nhuan gop (20 = 10-11) 20 12.937.840.695.572 _16.763.426.239.552 Doanh thu hoat dng tai chinh 21 33. 3.173.086.404.949 —_3.743.650.707.331 Chi phi tai chinh 22 34 = -S.191.SI1.844.389 —7.026.723.285.241 Trong dé: Chi phi di vay 23 3.585.077.683.881 _3.083.638.131.818 Phan 16 trong c6ng ty lién két 24 - (1.072.667.584) Chi phi ban hing 25-35 ———1.961.362.129.952_2.665.806.087.302 Chi phi quan ly doanh nghigp 26 36 ~—_—‘1.307.290.336.873—1.019.444.279.447 Loi nhu§n thuan tir hoat dng kinh doanh (3020+ (21-22) + 24- (25 +26} 30 7,650.762.789.307 _9.794.030.627.309 ‘Thu nhap khée 3), a7 711.973.465.495 872.024.724.926 Chi phi khée 3238 630.007.511.629 743.114.224.951 Két qua tir hogt dng khée (40 = 31-32) 40 141.965.953.866 La oa i ty ert thn 50 T.I9UTIBT4BAT3 — 9.922.941.127.284 (60=30+ 40) Chi phi: ‘thué TNDN hign hanh Si 40 1,073.551.888.059 1,001.020.240.086 (Loi ich)/chi phi thué TNDN hon Iai 52 40 (81.211.459,967) 477.491.832.682 Eainlieds sort! TNDN 60 6.800.388.315.081 8.444.429.054.516 (mang sang trang sau) (60 = 50 - 51-52) mink dinh kém la b6 phan hop thanh cia bdo cdo thi chinh hp nhdt nay 10Céng ty Cé phan Tap doan Hoa Phat Bao céo két qua hoat dng kinh doanh hgp nhit cho nam két thie ngay 31 thang 12 nam 2023 (tiép theo) Miu B 02 ~ DN/HN (Ban héinh theo Théng tie sé 202/2014/TT-BTC ngdy 22/12/2014 ctia BG Tai chinh) ‘Ma Thuyét 2023 2022 sé minh VND VND Loi nhu§n sau thué TNDN (mang tir trang trurde sang) 0 6.800.388.315.081 8.444.429.054.516 (60 = 50-51 - 52) Phiin bé cho: Cé dong cia cong ty me 61 6.835.064.334.356 8.483.510.554.031 Cé dong khong kiém sost a (34.676.019.275) _(39.081.499.515) Lai co ban trén cd phiéu 10 41.2 1.117 1.452 Negay 21 thang 3 nam 2024 ‘Nguoi lap: Ngudi di (oy Wo ‘Tran Xudin Mai Pham Thj Kim Oanh Ké todn tong hop Ké todn truing minh dinh km la b6 phan hop thanh cia bdo céo tai chinh hgp nhdt nayCéng ty Cé phin Tp doan Hoa Phat Béo céo lwu chuyén tién t@ hop nhiit cho nim két thiic ngay 31 thang 12 nim 2023 (Phwong phép gin tiép) Miu B 03 - DN/HN (Ban héinh theo Théng te so 202/2014/TT-BTC ngdy 22/12/2014 cia BG Tai chinh) Ma Thuyét 2023 2022 sé minh VND VND LUU CHUYEN TIEN TU HOAT DONG KINH DOANH Loi nhugn true thué OL 7.792.728.143.173 9,922.941.127.284 Diéu chinh cho cic khoain Khau hao va phan bo. 02 6.761.933,539.397 6.759.462.100.582 Phiin bo Igi the thuong mai 02 122.099.941.304 12.678.796,368, ‘Cae khoan dyr phong 03 (1.094.201.952.159) 1,010,922.330.886 L6 chénh Ich ty gid do danh gid lai cic khoan muc tién t@ c6 gc ngoai té 04 291.243.752.578 3.983.153.5359 Lai tir hoat déng dau tu 05 (1,927.836.792.719) (1.832,298.259.730) Chi phi di vay 06 3.585.077.683.881 _3.083.638.131.818 Taf nba tieogt Gime Mab dost: 15421,044.915.455 —19.291.327.380.767 trée nhimg thay déi von hu déng Bién dng céc khodn phai thu 09 (5.601.896.103.470) —4.711.117.735.355 Bién dong hing tn kho 10 1,026.315.216.371 8.023,194.725.141 Bién dng céc khoan phai tri va ng phai tra kha ul 2.609.540.999.740_(14,666.409.808.394) Bién d6ng chi phf tri trude 12 (87.803,327.985) 2.624.176.162 13.367.201.700.111_17.361.854.209.031 Tidn Iai vay da wa 14 (3.647.295,875.670) _(3.061.103.919.849) ‘Thué thu nhap doanh nghigp da ndp 15 (559.992.514.733) _(1.246.302.085.368) Tién chi khéc cho hoat dng kinh doanh 17 (516.882.532.682) (776.811.527.307) Luu chuyén tién thuan tir hoat djng akdoaan 20 8.643.030.777.026 _12.277.636.676.507 LUU CHUYEN TIEN TU’ HOAT DONG DAU TU Tién chi mua sii xy dymg tai sin c6 dinh va tai san dai han khée 21 (17.373.946.475.964) —_(17.887.504.647.036) ‘Tién thu tir thanh ly ti sin cé dinh va tai san dai han khéc 2 206.461.627.829 21.712.492.859 ‘Tién chi mua cée cng cy ng cita cdc don vi khéc 23 (39,803.522.821.759) (55.505.793.882.381) ‘Tidn thn bai cho vay, bin lai cbc oOag cy ng ciia cée don vi khéc 4 43,279.753.995.632 47.412.529.370.171 ‘Tién thu hoi dau tw gép von yao cdc don yj khac 26 . 6.672.170.842 ‘Thanh ly céng ty con (da trir di sé dur cita cng ty con da thanh ly) 26 (526.054.585.230) = ‘Tién thu Iai tién giri va cho vay 2 2.222.218,737.225 1.697.815.926.948 ‘Mua céng ty con (da trir di s6 du tién cola cng ty con durgc mua) s (371.644.175.956) Les cheyis Sle ibaa noire’ 9g (11.995.089.522.267) _(24.626.212.744.553) Cée thuyét minh dinh kém la b6 phéin hop thanh ctia béo cdo titi chink hop nhat nay 12Céng ty Cé phan Tap doan Hoa Phat Bao cdo Iwu chuyén tién t@ hgp nhat cho nim két thc ngay 31 thang 12 nim 2023 (Phwong phap gin tiép - tiép theo) Méu B 03 - DN/HN (Ban hénh theo Thong tw sé 202/2014/TT-BTC ngay 22/12/2014 ciia BO Tai chinh) Ma Thuyét 2023 2022 86 minh ND VND LUU CHUYEN TIEN TU HOAT DONG TAI CHINH ‘Tién thu tir phat hanh cé phiéu, nhén vén gép tir cd dong khong sosit 31 700.000.000 4.075.000.000 Tién tra lgi von g6p cho céc chi st hitu 32 (2.343.640.000) ~ Tin thu tir di vay 33 127,232.900.840872 _135,250.023.212.840 Tin tra ng géc vay 34 (119.947,631,065.468) (134.770.628.364.289) Tien tra c6 tire 36 (8.013.794.632) (2.261.459.543.241) ‘Luu chuyén tién thudn tir hoat dong ao 40 7.275.612340.772 _(1.777.989.694,690) ‘Luu chuyén tién thudn trong nim (30-20 30 +4) 50 3.923,553505.531 (14.126.565.762.736) Aub vieteknedn thong wimg tin’ gg 8324588920227 22.471.375.562.130 ome gra eta tiny OBL Fd ey 6 3.858.645.126 (20.220879.167) Tign vAcde Khodn twomg dwomgtién yy 42.959,001.160884 _8324.588920.227 cudi nim (70 = 50 + 60 +61) Neay 21 thing 3 nim 2024 Naud lap: ‘Train Xuan Mai Ké todn tong hop Ké todn tring Big Gidim dc Cée thuyét minh dinh kom la b6 phéin hop thanh ciia béo cdo tai chinh hop nhdt nay1 1 12 Céng ty Cé phan T4p doan Hoa Phat ‘Thuyét minh béo céo tai chinh hyp nhiit cho nim két thic ngay 31 théng 12 nim 2023 iu B 09 — DN/HN (Ban hanh theo Thing ne so 202/2014/1T-BTC ngay 22/12/2014 cita BG Tai chinh) Céc thuyét minh nay 1a b6 phn hop thanh va cn duge doc déng thoi véi bio cdo thi chinh hop nhat inh kem, Don yj bio cdo Hinh thite sé hiu von Cong ty Cé phin Tap do’n Hda Phat (“Cong ty") Ia mB céng ty c& phan duge thanh lap tai Vigt Nam. Béo céo tai chinh hop nhat ciia Cong ty cho nam két thc ngay 31 thang 12 nim 2023 bao gom Céng ty va cc c6ng ty con (durge goi chung 1a “Tp doan”) va cdc loi {ch eta T§p doan trong cac cng ty lién két, Hoat déng chinh | Céic hoat dng chinh cia Tép doan 1a: Cho thué van phong; Bau tu tai chinh; Diu tw va xy dung ding bé ha ting, ky thufit khu céng nghiép va khu 46 thi; ‘Sin xuat thing, bé chira va cde dung cy chira dyng bing kim loai; ‘San xuat cdc cdu kign bing kim logis ‘+ Tham dd, khai thée khong sin; © Dich vy cho thué may méc, thiét bi va phumg tign; * — Bu6n ban 6t6, xe may, thiét bj phy tang, nganh cong nghiép van tai, khai thac mé va phyong tign van tai; * San xudt va kinh doanh céc logi my xy dung va may khai théc mé; + Buén ban dé dién, dign tir, cde thiét bi y 16 va quang hoc; San xuét, kinh doanh, lip rép, tip dat, si chita va bio hanh hing dign, dign tt, ign lanh, dign dan dung va diéu hoa khong khf; © Sin xuét va kinh doanh nguyén vat ligu va cdc sin phim nhya plastic; © Céc hoat déng quing cio; © Xfy dumg cong nghiép va din dung; Khai thie cat, dé va soi © San xuit, kinh doanh va lip rép ede sin phim néi that va thiét bi xy dug; © Kinh doanh bat d6ng san (khOng bao gdm hoat dong tw vin vé gia dat); © Twain dau tu trong va ngoai nude (khong bao gém tw van phap luat); © Sin xudt ya mua ban kim Jogi mau eée Jogi, phé ligu kim loai mau; * — Buén ban va xuat nhgp khau thép, vat tw thiét bj laygn va cén thép; © San xuat céin kéo thép va san xuat t6n lop; * Khai thc quang kim logi;Céng ty Cé phin Tap dodn Hoa Phat _ ‘Thuyét minh b4o eéo tai chinh hgp nhat cho nim két thie ngay 31 thang 12 nim 2023 (tiép theo) Mau B 09 - DN/HN (Ban hainh theo Théng tee s6 202/2014/TT-BTC ngdy 22/12/2014 ciia B6 Tai chinh) © — Mua ban kim logi, quang kim logi va sit thép phé © — Luygn gang thép, diic gang va sit, thép; © San xudt dng thép khéng ma va c6 ma, dng inox; * San xudt va kinh doanh céc Jogi ton ma kém, tn ma mau va t6n ma lanh; * Dich vy thé dye, thé thao (dao tao, t6 chite thi déu va chuyén giao vin déng vién); © —Xiiy dyng, cho thué sn tp va sin thi dau thé thao; © — Uy thé xuat—nhip khau; © Chin nudi lon; © Chin mudi bd; © Chan audi git chm; © Chan mudi kha; © Hoat déng dich vy chan nudis © — Ché bién, bao quan thjt va cdc sin pham tir thit; * San xudt thite an gia sic, gia cim va thiy sin; © San xuat phan b6n va hgp chat ni to; © — BuGn ban may méec, thiét bj va phy ting may néng nghiép; © Vin i bang h6a ven bidn, duémg thiy n6i dia va vién duong: vA © Xudt, nhap khau, mua ban, phan phéi hang héa khéng thuéc danh muc hang héa cdm kinh doanh theo quy dinh ciia Phap luat Chu ky sin xuat kinh doanh thong thing Chu ky san xuat kinh doanh théng thuomg cia Tap doan nam trong pham vi 12 thang. Aa? t MowoO BP6L'66 %866'66 86°66 %166'66 %8S6'66 %6006'66 %196°66 66°66 4 66'66 %866°66 €Z0Z/1/1 sweop di eno rpXnb mgiq uuginb ga py 6 P6L'66 %H016'66 %P66'66 %696'66 615"66 %666'66 6 666°66 % 66°66 %886'66 %006'66 %196°66 %666'66 2666'66 %5666'66 ezoz/cU/1e WN /S/ {JoUIEIUOD YUBOP YUL BA ENX LES “Una BA Out Heo} URS BupoYy 2et Suip ex iq rrp A ou Apur Hew Suanyr yuBop Yury “Susp KER i ‘yu fur won BA MeUE Eu UY “Ug GU UO) Teo] 989 YUP YUL wa TEN WES dgtp Sug réw Suonyp yuwop Yury eA Hx UES, “fb Wo] wry eA er oy cary eM URS ES NYO FuOUY avePY Hoy tary OpeN TeEPL “IES SuENb oyu reUyE “Buonp ugia wa vip Ou knup Sugnp Go] wiry Bugnb ea toy wry uoNg Up i ‘opty uenb wat] aydu yuYsL DPD eA O99 EMD UPA wAL unry Sunb ya reo] wiry wong ueg “es SuENb opyp roypy “Sues Bun: “ypdou nyp nes es yonu uey> 6m Fuga ta Yotp Bubp rBoy fog “nen 0 yusyp dudp ye0H] ug) UA Id POH ose Wud POH UES Bupoyy dd £1 Su9D, Sue YUL ALIN HHNL © 8u93 SIN. Dd Wa POH YUE] USIG dO 41349) wey eH yd POH BuAp vip Apu udIG dM 3u9y, Gin) 30015 2paL Wu BOH IA oP wots wud do A 8403 onyg Bugg dgrysu Sugo nyy wud do A BugD pur oud yuetLL, uugun wud m neg HEN 1 3u0> ues Suop wa QD 1S Ud POH tuys Suop wal upin Yd do 41 Bug, wud POH it og upin wud eA Sup AEX dQ Gi 3uQD Yd POH Wd VID HHNL 41 Bug uax Suny Wd POH YON UEYD UE ONUL, HEIN A 3u9D Id do M1 Buoy aud BQH Yew Buon, HNL 1 Bug woo 4 499, we 4 Iz oz 6 8I LIS (oaup dan) ¢zoz weU ZT SUPA TE ASU NYA Igy WEE Oy yYU doy YUFYD Ie) OGD ORG YUILU J2ANYT, 1d POH UROp dey uyyd 93 AI 3UQD,st -ugn 3uonyd P9866 §— BETES §—— “1A. BIEN “OWT ApuN gnyp OYD AA UE 69 wrpyd UBS Ov IENX US BA BAYO BAS wig em BO16'66 — %OI6'66 “oo Sugp wnx ups sou aptp WHY A Suslp Aex Kyu reo] oy9 YueOp YUPY ENX UES %H656'66 — %6S6'66 -doqp Bug rou Buonmp yuwop yury ea wax ues 25696'66 — %4696'66 “doin Bug rw Suonyp yuwop yUry wa vex ES %9r6'66 — %9P6'6G “dpup Bug wus Sonya yusop yur Ba y!Nx ues 24696'66 %4696'66 Op ‘qulc Yuta 1PUd €OH ALIN HHNL © 3499 6£ vIUOUEH HHNL 1 3u0) ge aye POH doy Bugy BueD dD ABU — LE Pr] aid feuonewraruy SuIpesy. Wy POH OE pM Bung] wy LOH WEL. dD MoD SE eng Bung wud POH doy 3uQ dO AVBUQD FE wend Sung, wyud POH ws wr dOH dM BUQD EE Wud POH Susny BUEN dD AVBUQD — Ze wos 43u99 LES (oaup dan) ¢zoz wee zy Fugu TE Aesu ony 19x wEU YD JEYU doy YUsYD rey OF oF YUTUE JeANIT, wud oH uvop dé, ugyd 99 41 8u9D6 %916'66 %916'66 %916'66 6916'66 6 689°CL, %666'66 %5666'66 B9EL'66 %9T6'66 %9£6'66 %986'66 %016'66 6016'66 SZOZ/I/T ugop diy ena 3g8nb n3zq %916'66 %916'66 BOSI'TL 24666'66 5 666'66 %6E6'9 B9EL'66 %976'6 %9E6'66 B9E6'66 26016'66 %016'66 ezoz/eUte ‘pu LonU URYD ‘wHED wi Yon WEY ‘dgip ws ‘uey) “Buen “opup{ dbiySu Sugu wpyd ups “wgo wr ‘ons v2 royd ueyd ‘uyg emus ‘meYy deyu IeMy, “ron Bugn na yolp Buop woy 2 ‘ha yoip Sugp roy ‘ug> wi ‘ons w1S gnu UY vi ‘ons wi tonu UY, fa qpip 8ugp voy tures wi ‘ans wi gnu UY) “ynu uy ue ony agnx URS, “ups Koya ea wupo wid ‘ons erB uy amu upg 94D eA TEM HES, ‘entp Ip Surip As nyo “nay os nyo dont yep Burip ns upAnb ‘ues Sudp req yuvop Yury ‘djtyau Bugo “2unp wep yun Bugs Sup ke ‘ues 3ugp wq yurop Yury Suno ya <] mx ‘OpyR rey “Ietp Iv WO nya “yes 9pnU YUP, ‘0q Buop Sup kex eA m mvp ‘Bugyd ups ‘Buonx equ antp oy ‘21 Uupinb odnyp ues udp 19q yueop Yury “dStyFU Sug. ‘Surip wep yuLN Sug> Swip ex "Bugy eyu A donu deo uno wa £1 nx ‘opya Up ‘teu apx WOS nyp “Yoes oonu Yuoop Yury “IBNyD LY Sue ty 64 3ugp Suiip ex er.m nep ‘Sugyd uga ‘Fuonx yyu anya oyp “ant Ip soy nny os Uupknb a9nup ues udp req yueop Yury “d5ryBU Bug “Zunp wep yun Zug Sup koX suf 09 uty Hyd nx UES -Suv3 ‘dpuy “yes wwnx ues qurys Budp yoy NING ~ 60 € "YN WN Sugg wud vO WES FID ALW HHNL © 3u99 79 (ap Prd ig wuounsanuy pue Super uoseq — 19 Wd Sugg 19nu UY HHNL A 3ug> 09. Bun 181A ton URED HIN M3409 6S yurg Suend WH POH YonU UE HNL A 3u9D 8s UL ud wd POH rOnU UEP UE NLL HNL A309 Ls TN 3u9q $id PQH tonu UEYS WE NY, HHNLAI8UQD 9g my OWL DYd LOW iM OG Ug wWHd dD AI Bug — gs Bu07 Sup kex da ABugD Sg WEN LA UD UAP|OD da MAuey Eg Sty ROH d5tyiu Bugs mypy Seu uy $1 ued HNL A18uQD zs 94 SunH wy POH NOM Sup) 8H ugUn ey HHNL 3099 1S Wid POH HPL OD waHy Yd HHNL A 8u99 OS wud VOH, on Bun sip deqL ALW HNL 3u9) Gb woo 43g) LS (oatp don) ezoz we ZL Buyyp Le AesU opEp Ix wEU OYD EYE doy YUIYD 1) OD oq UIE IQANULT, Wd BQH URop déy uyyd 9D 4) 3uQDoz BLOI'S6 %BL6I'S6 4978'66 — %49T8'66 H1L6'66 ~ %9Z8'66 — %9TR'6E %L6I'S6 — %LEI'SE - BLI8'66 66°66 %666'66 %TLE'66 TLE‘ %PL6'66 — %YL6'66 PLES — GPLE'66 4rL6'66 — %PL6'6E %PL6'66 — GYL6'66 COT —ecOT/ELITE ueop déy, ens y4nb ngiq ugdnb ea yor 15] 3] AL, VEO ‘34 049 fa yoig ‘any ip oo Sump as nyo ‘nay os nyo 9Onyn wep Sunp ns ugKnb ‘ues Suop xq yuLOP Yury “wos Bupouy opin reuy “op LEK, “ups Budp 1eq wa eq o4py “FuQyd uBA “gr Q ax NEF BugH Ma yoip EA 11 ues $1 Hep AA Yoip ‘nep BuyX yuEOp quULy Step “eIp OU YuRY A] Ha yoI “pour Kpur wAYD BAS “Org SuRG YUN URY YORU Her UBA “Or O SUR OY SuRY Ie UA “uys 3uop iF ont g4p Budp woH gq ‘soured “yur gy) 9 up “tog "y “Buy mgo ‘squuy ‘yn etpy Buour uya es dy ups “Bus QB ‘upp O8 reMx UES “PRD MU EY “NED WIS HOM RID niyy 094 eA SuQ¥8 94 on WEY ‘Opty fonu UEYD “twyD wis 1ONU UEYD “Udy LONE HEY “ovuy{ fonu uBYD “US| YOU UY, “pup sgnu ups “urpo vrs yom UR ‘Ogu LNW URYD “UryD WIS IONU UEYD “US| INU LEY quyyp Budp yoH (ygye 11 Og ona ploziet/ee kesu DUT-LU/PTOC/ZOE 9S BugHL, Ooms yey ogy) NH/NG ~ 60. 9YIN WON BH $4 ova HHNLA13u93 pL ‘Mayol yurop. wie da MFuoy ey OH SW iu) op up (A) pr fag 210 wos Ksomaay, woyHON ZL JON 8H few Suonyy, ‘ha ypc ea MMB dD ABU IL JON BH fa yi eA mM MEG dO A BUQD OL. (1) 29g meu apnx ups eA rear Buonyz, wey 9D 1 Bu9 69 OULD ld 80H WED PID) ALN HHI 413499 ond POH 19MM UR HEIN AV8ug9 LO Budg tos ronu WEY HHNL 34D 99 s9 U2, POH 1onU BED ALIN HNL 4} 3493, Aq 987 Yon URED HNL 393 $9 AAU, UL 190U URED HHNL 1 ug3 69 o> 438g) LL (oamp dan) ezoz we ZT Supp Te Aedu onyA 194 wreU oYp yeYU doy Yury Tey OFS ORG Yur 4nYL, WUd BQH uRop dey, ugyd 9D Ay Bug@ (ii) (iii) (iv) 21 2.2 23 24 3 (@ Cong ty Cé phin T9p doin Hoa Phat Thuyét minh bao céo tai chinh hop nhat cho nim két thc ngay 31 thing 12 nam 2023 (tigp theo) Miu B 09 - DN/HN (Ban hanh theo Thong tw sé 202/2014/TT-BTC ngay 22/12/2014 ciia BG Tai chinh) Negay 15 théng 6 nim 2023, Héi ding Quan ti Cong ty di thong qua nghj quyét ting vén gop 6,500.000,000,000 VND vao Céng ty CP Gang thép Hoa Phat, Trong ndm 2023, Cong ty da gop dit téng vn bé sung di cam két. Diy 14 cong ty con méi thinh Ip trong ném. Diy lA cong ty da gidi thé trong nim, Cée c6ng ty con thanh ly trong nam. ‘Tai ngay 31 thang 12 nam 2023, céc céng ty con cita Tap doan déu duge thanh lap tai Vigt Nam. ‘Tai ngay 31 thing 12 nim 2023, Tap doan c6 28,951 nhan vién (1/1/2023: 28.535 nhan vién). Co sé lp béo cdo tai chinh ‘Tuyén bé vé tuan thi: ‘Béo céo tai chinh hgp nhat durgc ip theo cdc Chudin myc Ké toan Vigt Nam, Ché 46 Ké ton Doanh nghigp Vigt Nam va cée quy dinh phap ly c6 lién quan dén vige lp va trinh bay bo co tai chinh, Co'sé do hrong Béo c4o tai chinh hgp nhat, trir bdo cdo Iuu chuyén tién té hgp nhat, duoc lap trén co sé dén tich theo nguyén tic gid g6c. Bao cdo luu chuyén tién tg hgp nhat duge lip theo phuong phap gidn tiép. Ky ké toan nim Kj ké toan nim cia Tép doan 1a tir ngay 1 thang 1 dén ngay 31 thang 12. ‘Don vj tién t@ ké ton. Don vj tién t@ ké tofn ciia Tap doan 1a Déng Viet Nam (“VND”), ciing 1a don vj tién t@ duge sir dung cho mye dich lip va trinh bay béo c4o tai chinh hgp nhat nay. ‘Tém tit ning chinh séch ké toan chi yéu Sau day 1a nhiing chinh sich ké todn chai yéu due Tap doan dp dung trong vigc lap bio c4o tai chinh hop nhit nay. Co sé hop nhat Cong ty con Céng ty con Ia ede don vi hat trong bao céo thi kiém sodt chém dit, cita Tap dodn. Béo c4o tai chinh cia cong ty con duge inh hyp nhat ké tir ngay kiém sodt bat déu c6 higu lyre cho ti ngay quyen 21 =(b) (c) (a) () ‘Céng ty C6 phan TAp doan Hoa Phat ‘Thuyét minh bio céo tai chinh hop nhat cho nim két thée ngay 31 thang 12 nim 2023 (tiép theo) ‘Miu B 09 - DN/HN (Ban hank theo Thang te sé 202/2014/TT-BTC ngay 22/12/2014 cia BG Tai chink) Loi ich cé dong khong kiém sodt déng khéng kiém soat duge xéc dinh theo ty 1g phan sé hifu ciia cb déng khéng kiém soat in thuan cia dom vj bi mua lai tai ngay mua, ‘Vige thodi vén cia Tap doan trong céng ty con ma khong dan dén mat quyén kiém soat duoc ké ton tong tyr nhur céc giao dich von chit sé hitu. Chénh léch gitta gid trj thay di phdn sé hau cia Tap doan trong tai sn thuan cla céng ty con va s6 thu hoc chi tir vige thodi van tai céng ty con durge ghi nhén vao loi nhufin sau thué chua phan phéi thude von chit sé hit, Mat quyén kiém sodt Khi mat quyén kiém sodt tai mét c6ng ty con, Tap don dimng ghi nhan tai san va ng phai trd ctia cong ty con cfing nhw Igi ich cé dong khéng kiém soat va cdc cu phan vén chi sé hitu khéc. Lai hoge lo phat sinh tir sy kign ny duge ghi nhén vo béo co két qua hoat dng kinh doanh hgp nat. Sau khi thodi yén phan Igi ich cdn Igi trong cong ty con truréc 6 (néu c6) duge ghi nhén theo gia tri ghi s6 edn lai cita khoan dau tr trén béo cdo tai chinh hgp nhat cita céng ty mg, sau khi duoc diéu chinh theo ‘ty 1 tuong img cho nhitng thay déi trong von chii sé hitu ké tir ngay mua néu Tap doan van cdn anh huong dang ké trong don yj nhjn dau tur, hodc trinh bay theo gid géc ca khodin dau tu con lai néu khéng cOn anh hung dang ké. Cée giao dich duge logi tric khi hgp nhét Ciic s6 dur va giao dich trong ndi bd Tp do’n va cde khoan thu nhap va chi phi chura thy hign tir cde giao dich n6i bé duge loai trir khi lap bao c4o tai chinh hgp nhat. Hop nhdt kink doanh Hop nhat kinh doanh duge hach todn theo phwong phdp mua tai ngay mua, i ngay ma quyén kiém soat duge chuyén giao cho Tap doan. Sy kiém soat ton tai khi Tap doan c6 quyén chi phéi cdc chinh sich tai chinh va hoat dng ciia don vj nhim thu duge Igi fch kinh té tir cfc hoat dng cia don vj 46. Khi danh gid quyén kiém sodt, Tap dodn phai xem xét quyén bd phiéu tiém ning c6 thé thuc hién duage tai thoi diém hign tai. iéi, cla cc tai in do bén mua Gia phi hop nhat kinh doanh (gid phi mua) gdm téng cia gid tri hgp ly, tai ngay trao san dem trao d8i, céc khoan ng phai tra da phat sinh hoge di thira nh, ede cOng cy phat hanh dé d6i lay quyén kiém soat bén bj mua va céc chi phf lién quan truc tiép dén vige hop nhat kinh doanh, Céc chi phi giao dich, ngoai trir céc chi phi lién quan dén vigc phat hanh cong cy ng hoac chimg khodin von cita Tap doan lién quan dén vige hop nhat kinh doanb, bao gém cic chi phi lién quan truc tiép dén vigc hop nhat kinh doanb, nhuwr chi phi tra cho tur van tai chinh, tu van phap ly, tham dinh vign vé gid va céc nha tr van lién quan dén hgp nhat kinh doanh, Cac chi phi giao dich nay durge tinh vvao gid phi hop nhat kinh doanh. Céc chi phi quan ly chung va cdc chi ph khdc kh6ng lign quan tre tiép dén giao dich hgp nhat kinh doanh cy thé dang duge ghi nhdn thi khong duge tinh vao chi phi ‘mua, ma duge ghi nhdn Ia chi phi phat sinh trong nim. Ci | ng phai tra c6 thé x4c dinh duge va céc khoan ng tiém ‘ng phai ginh chju trong hop nhat kinh doanh duge ghi nhén theo gid tri hgp ly tai ngay mua. Néu vigc ké todn ban dau déi vai giao dich hop nhat kinh doanh chua hoan thanh trude thoi diém cudi ky ké todn ma giao dich hgp nhét kinh doanh dign ra do gia trj hgp ly cita tai san, ng phai tra cé6 thé xc dinh duge ho’c ng tiém tang cia bén bj mua hode gid phi hop nhat kinh doanh chi duge xéc dinh tam théi, Tap dodn sé ké toiin giao dich hop nhat kinh doanh theo céc gid tri tam thai 46, Trong vong 12 thang ké tir ngay mua (giai doan sir dung gid tri tam thdi), Tép doan sé diéu chinh héi t6 cae gid tri tam thoi da ghi nhén tai ngay mua. AO urs3.2 (a) (b) 33 Céng ty Cé phan T§p doan Hoa Phat Thuyét minh bdo céo tai chinh hop nht cho nam két thiic ngay 31 théng 12 nim 2023 (tiép theo) Miu B 09 - DN/HN (Ban hank theo Théng te s6 202/2014/TT-BTC ngdy 22/12/2014 cita BG Tai chinh) Bat kj khodn Igi thé thuong mai nao phat sinh thé hign khodn chénb léch gitta gié ph mua va gi ich ctla Tép doan trong gid tri hgp ly thudn ciia céc tai san, ng phai tra va ng tiém ting ciia don vi bj mua urge ghi nhdn vao bing cin déi ke todn hap nhat, sau 46 durge phan b6 vaio két qua hoat dong kinh doanh hgp nhat (xem Thuyét minh 3.12). Khoan chénh Iéch am (Iai tir giao dich mua gid ré) duge ghi han vao bao céo két qua hogt dng kinh doanh hyp nhat cia nam hign tai sau khi da tién hinh sodt xét Iai nim dam bao vige xéc djnh gif tr cia tai sin, ng phai tra e6 thé xée dinh duge, ng tiém tang vva vige xéc dinh gid phi hgp nhat kinh doanh da phan dnh phi hop vige can nhac tat ca thong tin c6 ‘taingay mua. Mua titi sin Tai thoi diém mua, Tép dodn sé x4e dinh ligu vige mua cOng ty con c6 phi la giao dich hop nat kin doanh hay khong. Vige mua cong ty con khong duge coi 12 giao dich hop nhat kinh doanh néu cong ty con khong c6 cae hogt dng sin xuét kinh doanh gan lién véi tai sin durge mua. Néu vigc mua Igi cng ty con khong phai 1a giao dich hgp nhat kinh doanh, giao dich 46 due hach todn nhur [A mét giao dich mua mét nhém cdc tai sin vA ng phai tra, Gid phi mua due phan bé vio cae tai san va. ng phai tré.c6 thé xéc dinh riéng ré trong nhém tai san 46 dy trén gid tri hgp ly twong ling tgi ngay mua, va kh6ng ¢6 Igi thé thuong mai durge ghi nbn. Negoai t@ Cée giao dich bing ngogi te Céc giao dich bing céc don vi tién khéc VND trong nim duge quy déi sang VND theo ty gid xdp xi ‘voi ty gid thyc té tai ngay giao dich, ‘Cc khoan mye tai sin va ng phai tra c6 géc bang don vi tién té khéc VND duge quy adi sang VND_ theo ty gid mua chuyén khoan (d6i véi cic khoan mye tai san) va ty gid ban chuyén khoan (46i voi cede khodin muc no phai tra) cla ngan hang thuong mai noi Céng ty va cdc céng ty con thudmg xuyén 6 giao dich tai ngiy két thiic ky ké ton, ‘Tat ca cdc khoan chénh Iéch ty gid duge ghi nhiin vao bdo céo két qua hoat déng kinh doanh hop nhit. Hoat dong 6 née ngoati Ciic tai sain va ng phai tra cia cée hoat dong 6 nude ngodi, bao gdm Igi thé thuong mai va cée diéu chinh gia tri hop ly phat sinh trong qué trinh mua, due quy di sang VND theo ty gid hoi dodi tai ngay Ket thic ky ké ton nm, Thu nhap va chi phi cia céc hoat déng 4 nuréc ngodi dure quy ddi sang, VND theo ty gid hi dodi tai ngay giao dick. Cie chénh lgch ty gi hdi doi phat sinh do vige quy d6i ede hoat dng & nuée ngoai duge ghi nin vio khoan myc “Chénh léch ty gid héi doai” thuge nguén vén chii sé hau trén bing cén déi ké ton hop nit. Tién va céc khoan twong dwong tién Tin bao gm tién mit, tién dang chuyén va tién gif ngn hang khong ky han. Céc khodn twong duong, tien la edie khoan dau tr ngin han 6 tinh thanh khoan cao, cé thé dé dang chuyén ddi thanh mét long tién xac dinh, khong c6 nhiéu ri ro vé thay d6i,gid tri va duge sir dung cho myc dich dép img cée cam két chi tién ngn han hon la cho muc dich dau tw hay la céie myc dich khéc, 2 B \Ke Mer?34 (a) (b) 35 3.6 Cong ty Cé phan ‘TAp dodn Hoa Phat Thuyét minh béo céo tai chinh hgp nhit cho nim két thiic ngay 31 thing 12 nim 2023 (tiép theo) Miu B 09 -DN/HN (Ban hanh theo Théng te sé 202/2014/1T-BTC ngdy 22/12/2014 cia BG Tai chinh) Cée khoan dau tw Diu tw nam gitt dén ngay déo han au tw nim gitr dén ngdy déo han la céc khoan dau tu ma Ban Giém déc cita Cong ty va cdc cong ty con du dinh va c6 kha nang nm gitt dén ngay do han. Dau tu ndm gitr dén ngay do han phan sinh tin pt gin hing c6 Ky han, Cf Kbodn da tr nay duge ghi nhin theo gia gc trt di dy phdng cho cede khoain phai thu kh6 di. Diu tw g6p von vito cde don vj khéc Diu tu vao céc céng cy vin chi sé hitu cita cde don vi khéc duge ghi nhdn ban dau theo gid géc bao gdm gid mua va cdc chi phi mua 6 lién quan true tiép. Sau ghi nhan ban dau, céc khodn dau tw nay duge xéc dinh theo gid géc trir di dy phong gidm gia khoan dau tw. im gid dau tw duge lap khi fon vi nhéin dau tu phat sinh 16 dn dén Tap doan c6 kha nang ‘mat vn, trirkhi ¢6 bing chimg ring gid tr cia khodn iu tr Khong bi suy giam. Dy phong gid gid dau tw duge hoan nhjp khi don vj nhan daw tu sau 46 tao ra loi nhusn dé bi trir cho cée khoan 18 di duge lp diy phong trude kia, Khodin dir phong chi duge hoan nhip trong pham vi sao cho gid tri ghi 86 cila khoan diu tur khong virot qué gia tri ghi s6 cia chting khi gid dinh kh6ng c6 khoan dur phong nao di duge ghi nhan, Ce khoan phai thu ‘Cac khoan phai thu khdch hang va ciic khodin phai thu khée durge phan anh theo gid gbc trir di dy phong phai thu khé di. Dy phong phai thu kh6 ddi duoc trich lip cho nhimg khodn phai thu da qué han thanb tosn tir sé thang tro lén hod cho cfc khodin ma tai ngiy kt thic ky ké ton Tap doan diy kién khOng c6 kha ning thu héi, Tang hoje gidm s6 du tai khodn dir phong phai thu khé doi duge ghi nhin vio chi phf quan ly doanh nghiép trong béo céo két qua hoat dong kinh doanh hop nhat trong nam. Hang ton kho Hang tin kho duoc phan anh theo gid thip hon gitta gia géc va gid tri thudn c6 thé thyc hign duge. Gia g6e duge tinh theo phurong php binh quan gia quyén va bao gdm tat ci cde chi phf phdt sinh dé 6 durge hing tén kho & dia diém vi trang thai hign tai. Gid tri thuan c6 thé thye hign duge wée tinh dyra vao gid ban ctla hang ton kho trir di céic khoan chi phf uéc tinh dé ho’n thinh sin pham va céic cchi phi ude tfnh dé bén sin phim. Dy phong cho hang tén kho duge trich lip cho phan gid tr dy kign bj trong gid tri (do gidm gid, hur hong, kém phim chat, 161th...) c6 thé xy ra d6i v6i hang ton kho thude quyén sé hiru ciia Tap doan dira trén bing chimg hop ly vé su suy gidm gid tr tai ngay két thic kj ké todn, S6 ting hode gidm s6 du ti Khodn dy phong gim gid hang tn kho duge ghi nhén vao gid vén hang ban trong béo céo két qua hoat dng kinh doanh hop nhat trong nim. thit do eée khodin suy gidm Hang ton kho dhege sin xudt va dé ban Oi véi thanh phim va sin pham sin xudt dé dang, gid géc bao gdm nguyén vét ligu, chi phi nhan ‘cng trye tiép va céc chi phi sin xudt chung da duge phan bd. ‘Tap doin dp dung phuong phap ké khai thug xuyén dé hach todin hang tén kho. ige on az lzi