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;$ACClluY I
SHI"PNG xuoAn NAVIB,
'Re$co - 52'l Kim Md - Ba Di,
cHi
rNK
,h - He NQi
'{H
11. Phrii thu vA l6i gtao {!ch chimlg kJho6n
12. C6r: khodn phai thu liftr6c
Du phong suy lgiim gi6 tri cric kho6n ph6i
Tdiisin ngfn h4n ktidc
Tarn img
Vdt tu v6n phdng, c6!ig cp, dgrrg r:p
Chi phi trd tru6'c ngan hqn
rSArn c6, th6 chtip, ky quf, ky cugr: ng6n
Tdii san ngfn h4n khdc
Dg phong suy gidm gi6 tritAi san ngfn hgn
:TAI SAN DAI H+N
lr7 .1.
't.3.t.
/ .J.-D
7.3.4
7.3.2
A7.5.
164,900,
6,023,
52 3,9. 415
5,500, 000
73524,247,10
9
42,246,1
22,629,
B:io c
I
lE5,0l
,815 Il5 i24,06
tli rchinh
ndn',2016
,05:2,:ig5
,520,9t19
,531,676
000,000
,64tr,7 53
,7041,1)00
cONG TY CO PHAN CH
Tdng 6, Tda ntrd Handi Resco.N
rAr s.AN
1OO A. rAI sAN NGAN
Tli sin tdi clhinh
Ti6n vd c6c khoan
T,iin
ducrng tiAn
Cdc khodn tuongC6c tdi sdn tdi(F'VTPL)
ghi nhprr th6ng qua
Ciic khodn rt2iu tu il6n ngdy drio h4n
Ciic khodn chrc vay
KHOANI{AVI
521 Kim iM6, Ba
[fA cAo rilvn T'AI CHiNH RIfT:;i ngdry 3 thfntgl12 ntrm 2016
Thuy6trninh
164,944,
KHA
ME
so
r10 I.
1ll L
1.1.
1.2
tt2 2.
il3 3.
114 4.
lt5 5.
116 6.
tr7 7.
ll7.l 7.1.
,'|?
it0,
I
4.4,
I
22,6Ciic tdi sin tdi AC Uan 1etDl phdng suy : tdi s6n tdi
, .1 ! - !
n7.2
.tlt.J
lt7 .3.1
117 .4
I li8
I lt)
I2t)
12l
t2:t
nzs, 13.
| 30 rr.
r3t l.
.r32. 2.
\34 4.
135 5.
136 6.
200 B.
tdi san tht5 chdp
Cllc khoAn phrii thu
PhLdi thu biln c6c tdi p6n tdi chinlPhdi thu vi dr;'thu 00 tuc. ti6rr ldi c6c tdi
7.2. chtnh
7.2.1Phai thu c6 tfr:, tiAn hi itrin ngdy nhgn
Tr,ong d6: Phdi thu SrO dOi v€, c6 tric, ti6nngiy nhfln nhung ch[ha nh6n rlugro
7.2.2Dur thu c6 tfc, ti6n fii chua d(in rrgdy nhfn
8. Thuti giri tri gia tdng ttugc khdu tru
9. Phrii thu c6c dich w pTCK cmg cdp
10. Phiii thu nQi b(i
1,016
1,016
l,ctl6
155,,914
77,584)
4
15,
06,
(2
I
t\7.22. 109,935
cdNc ry cri plrAN
Tdng6, Tda nhd Handi Resco.N0i
II. lfii sin c6 O;ntr
L Tei san cO ainn
- Nguy6n gi6
..Gi6 tri hao mdn
.'Gi6 tri hao mdn
- D6nh gi6
3. lt'di san c6 einfr
. Nguy€n gid
- Gi6 tri hao mdn
- D6nh gi6 TSCD
2. Chi phi tr6 brrdc
3. Tdri s6n thu6 thu
rnod,NNAVI521 Kim M6, Ba
t6 (*)
kC 1*1
theo giil tri hpp
hinh
K
Hi tili,chinh2ndm20l6
7E2\760
,593,970
,239,451
54,591)
198,890
94(i,430
7t17,540)
u
;((
;\lI
\
220
221
222
223a
226a
226b
227
2.28
229a
229b
230
231
2ll2a
2:l2b
240
250
251
2.52
2:53
254
2s5
2ti0
m. B6t dQng s6n rli- Nguydn gi6
- Gi6fihao mdn k6 (*)- lD6nh gi6 BDS theo gidrtrihgrp I
ry Chi phf xAy bdn cl& dangV. T'iii sin dli h4n 6c
l. CAm c6, thi5 ch5p, quf, kf cugc ddi
1,607,1
1,434,1
lr5g7
,736
r72,
4,909
7,861
430 4,
(4,635, s69) (4,4k6 (*)
theo gi6 trihgp g
h4n
771
1,195hodn lpi
4. Ti6n nQp Qu! h6 thanh t,criin
5. TAi sdn ddi han
D1r phdng suy giirgr gi6 tri rii sdn ddi
723,043
77A,000
cONG Ty cti pHAN cIHIING KHoi,N NAvTBANKTring 6, Tda nhd Handi Resco, s6 S2t Kirn N{6, Ba Dinh. HdN0i
N{A
s6NGUdN VON
300 A. ]\fq PHAr TRA
3f 0 I. Ir{'q phii trfr ngin h4n
:i 1 I I . \/ ay vd ng thu€ tdi sdn tdi ctrinh ngin h4n /\7 .20.
3il2 1.1 t/ryngdnhqn
3i13 1.2 I'lq thu/ tdi sdn tdt chinh ngiin hqn
3i18 6. I,lhai ffi hoar <tQng giao dich chung khorin
320 8. t'hai ffi ngudi b6n ngin hpn t\7.t5.321 9. Ilgudi mua fr6 ti€n trudc ng,an h4n
322 10. 1'hu6 vd cdc khodn ph6i nQp Ntrd nu6c AJ.tt.323 11. Phai trangudi lao dQng
324 12. C}ic khoan tdch nfip phric lqi nhdn vi6n
325 13. C:hiphiphditringfnhpn A,7.13.
326 14. Phei tra nQi 1bQ ng{rr han
327 15. Drrranh thu chua thgc hiQn ngfn trgn
328 16. NhAn ky quy, ky cu_o. c ngfn h?n
3'.29 17. Clic khodn phdi trd; phdi nQp khric ngfn hpn A7.16.
330 18. Dp phdng ptrdi trd ngin t4n
331 19. Qu! khen thudng, phric lqi340 II. It. Nq ph6i tr6 diri h4n
400 B. v()N CHU SO H{,IU
I. Vdin chri s& hii'u
L V6,n dAu tu cira chri sd hirul.l. V,0,n g6p cria chri sd htua. Ci phiiiu phii th6ng
b. Cd phiiiu ru ddi
7. Lqrinhufln chua ph6n phi5i A7.247.1. Lq,i nhuQn dA' thtrc hiQn
7.2. Lq1 nhuQn chwa thVc hi€n
II Ngudn kinh phi vd qui kh6r:
rONG ceNG v6x cnt so HrruTONG ceNG N(tpHAr rRA vA,iz6N cntr sOHUULgI NIIUAN DA PHAN PHOI CHIO NHA DAUTr/Lqi nhrugn tl6 phAn ptr6i ctro Nhit tllilu tu trorlg ntrm
BAO cAor T'iNH nimr riu cniNH RrT'4i ngny 3l thdng 112 ndn 2Ot6
(ti6p theo)
I
1,000
I,000,
168,465,7
168,465,7
t87
187, 000
187,000, 000
(18,5
(18,53
169,465,7
If6o
t(i7,43
I ti7
l87I i97,
tlLi chinh
ntun 2016
uan/2016
'TND
9t5't'1446
,446
,000
0100 000
0,16,4,650
,87'7,487
0,1'7,1,990
5,9:59,390
t,7110,935
1,881,395
,88]t,395
,000,000
0OrC,(t00
,l 181,1505)
I l8i,(i05)
'ti.
.hll
'a,'ir
rfr{t
E-:
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417
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420
440
88)
88)
(le(le
167,43
450
451
169 190,1
1,3195
cONG Ty cti pHAN crHiNG KHoI,N.NAvTBANKTAng 6, Tda nhd Handi Resco, s$ SZt Kirn N(d, Ba Dinh, Hd
cl.'c cui rrnU Ncoar sAo cAo TINH nixn r,q,r NH RI,EN
MEs6
cni rrtu Thuy6tminh
15,500,
281297,1
3,429,4
2,242,327,
976,
I ,1 30,306,9
43,927
I 1,937,
I0,786,
g, I 96,
47.39. 11,445,1
I1,445,175
Ildo tii chinh
ndn2016
l/01/:20r6
,4t0lrr40l8,7t00,000
0(tat,000
,130,000
Sd tugnlg ch khodn
2,952, ,480,000
000 1,899,42 ,29r1,(t00
.ur
'.1I
A
44.66.88.
rAr sAN cOA c[cK vA rju sAN quAuI,f THEO CAM I(ET
Itlq kh6 itdi ttit xrfr tfOO phi6u dang tuu hinhT'iii sin tii chinh ni6m y6Uttrrrg kf giao dlcht:1i VSD cria CTCK
A7.27.Tiii sdn tdi chinh glgo dich tp do chuyiin nhuqngTiri sdn tdi chinh hfin chii chuy(in nhtrqng
Tiri sin tli chinh ahua luu kf t4i VSD cria A7.31.c:tcKTiri sdn tdi chfnh rlu'qc hu'dng quydn cria CTTCK
rlu sAx vA cAc KHoAtN pHAr rRA vtbrM sAx euAN tLf cAM KriT voTKHACH HANG
Tiii sdn tli chinh ni0m yr6tlelXng kf giao dich A7.34.tqi VSD cria Nhir dlu tuTii'i sdn tdi chinh giao dlch trlr dct chuydn nhugng
Ti^ui sdn tdi ch{nh hqn chd chl,,yiin nhtrqng
Ti,r' sdn tdi chfnh giao dich crim cii
TAl sdn tdi chfnh phong t6a, tqm gifrTdi sdn tdi chfnh chd thanh t<trin
Tdi sdn tdi chinh chd cho vay
Tdi sin tli ctrinh tli tuu kf tgi'VSD vA chua 47.35.giarro dich cria Nhd rrlAu tuTdi sdn tdi chinh dd lw tE tql I4iD vd chtrqgicut dich, ttr do chuyijn nhuqtgTd,i sdn tdi chfnh dd lru ky tqi VtiD vd chuagioo dich, hqn chii chuydn nhuqng
TiC,rn gfri cria Jkh{ch hdng
Tidn giri vd ho4t ttQng m6i gitfi rchrirng kho6n
Tiin gfti cia Alhd dtiu ttvd gi,zo dich chilngkha'dn theo phwong thtlc CTO{ qudn $Tiinr cila Nhd rliu tttvi giao dich chting khodntheo phuong tlztc Ngdn hdng thumg mqi qudnlvPhii;i tri Nhir rilAu tur vA tidn gji.i giao dichchfng khodn rtheo phuong thiic CTCK qu6nry
8.1 a.
8.2 b.
l2 12.
13 13.
B.
02tl l.
02,l.l a.
021.2
021.3
021.4
02t.5
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022.2 b.
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426
02',1
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,7
7.1
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189,,7' jl5
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I !7,
89,715
gMoquAn
giao
. quan031.2
coxc rv cet PnAx xnoAr NAVIB
Tdng 6, Tda nhp Handi Resco, 521 KimMd, Ba
8.1. IlhdindNhdttduclich ching khodn
r.f)
trong nuocvA fiAn
phwrngthtc
8.2. Ilhei trd Nhd ddu nudc ngodi vA tiAn
<f!ch chung lfio6ntt
phuong thtlc
Nguifi l0p
tii clhinh
ndm iZ0l6
139,,664
5Cl,05l
Nguy6n Thi tThanh ThriY
to6n trufrng
Thi Thahh
ME
so
cONG ry c0 pHAx cHfNcrcroAxTAng 6 - tda nhd Handi Rerir:o - 521 Kim M6 -
Chi ti6u
r r. DoANH TH]J HOAT DoNG
0t I I Ldittc6ctdisdntdichinhghinh4qth6ngquataill0 (FVTPL)
1.1 a. LEi b6n c6c tdi rnn tdi chinh pVTpIr
1.2 b. Ch6nh lQch t6nlg ttrinh gi6l4i c6c TSTC th6ng quataifl6
1'3 c. C6 trtc, tidn lai ;phrit sinh tir tdi san tdi chinh pVTpL
02 t.2. Lili tr) cric khodn dAu tu n6m giil d{p ngdy d6o hqnGITM)
03 I .3. Liti tr) cfc khotur cho vay vd phai thu
04 1.4. Liii rir c6c rdi sdn tdi chinh siin sang e,5 Uan lanS;05 1.5. Lili tir cdc cdng cU ph6i sinh phdng ngta rui ro06 1.6. Doanh thu mOi gidi chimg kho6n
07 1.7. Doanh rhu bdo laLnh, d4i ly' phrit htuih chimg kJrodn
08 1.8. Doanh thu nghiOrp vg tu v6n
09 1.9. Doanh thu hogt dlQng nh{n riy th6c, ddu gi6l0 I . 10. Doanh thu luu kj; chimg kho6n
I I 1. I l. Thru nhflp hopt d(ing kh6c
20 CQng doanh thu horlt ifQng (20 '- 0l-ll)
II ctrr PHf HOAT,DQNG
)1 ) 1 L6 c6c tdi sin tdj chinh ghi nh{n th6ng qua l6i 16-''' (F'yTPL)
2l a. t6 Uan c6c tdi sdrr tdi chinh FVTPL
2t ''
Ch6nh lQch gidrn tl6nh gi6lgi c6c TSTC rhOng qua,-.nlrali lo
2l c. Chi phi giao dictr mua cac tai san tdi chinh FV'fpl,
), , ) L6 cdc khoan ttAu tu nAm git d6n ngdy d6o hEr-'-' (H'rM)
L6 vd ghi nhqn clhOnh lQch drinh gi6 theo gi6 tri23 2.3. hqr ly tdi sdn tdi chinh sin sdng dd b6n (AFS) l(hi
phZin lopi l4i.
Chi phi dU phdn6;tdi san tdi chinh, xt lj t6n thrit24 2.4. circ khoan phai thru kh6 ddi vn 16 suy gidrn tdi srin
tdi ,et1in6 vd chi phLl rli vay.
25 2.5. L!.tir c6c tai san t:iii chinh ph6i sinh phdng ngirarul ro
26 2.6. ChiphihoptdQnl;fu doanh
27 2.7. Chi phi m6i gi6i r:hfmg kho6nL
28 2.8. thj nnj fogt dQn51 bdo lanh, <tai lj ph6t hanh
cnung Knoan
29 2.9. Chi phi nghiQp vlLtu v6n
30 2.10. Chiphihopt<tQng: d6u gifaityth6c3 I 2. I l. 611 phi luu ky chring khor{n
32 2.12. Chi phi kh6c
BAp cAo rHU NH+p'roAN DrEN nrtx
7.45.3.
7.45.4.
87.47.
3,681,496,903
I 5,500
I 5,5A0
395,942,418
1,656,867,319
t,200,,740,756
426,770,045
r,160,76s
3,1681,496,803
4,lrll,44l,3g7
3,4110,640,610
27,34r,000
697;15t,08E
|51,488,231
5r53,184,478
21,035,9807.45.5.
2,992,194,11
457,305,
457,305,
896,930, I
355,345,61
19,646,1
2,992,194,11
(7s0,627,422)
2t8,022,034
970,156,969
277,697,967
479,648,891
Lty t6 t;ir enim tl6n
\ry20r
13,645,25)9
2,906,52t"5,21
2,906,509,716
L',500
1,562,721,375
3,908,625,097
3,683,939,970
1,572,481J,713
I1,00'7,189
13,645,291r,560
6,666,17i1,910
840,000,000
840,0001,000
Bilor c6o tiri chrinh
th6ng I 2 n6m jlO 16
Luy k6 tdr dAu
nriim tl6n cuL6i
__guy M2!15
32,,in8,t69.,6\i9
1,125,980,0100
.395,080,0't0
730,900,000
:2,464,009,2:!i5
"2,470,349,6\9-
:\,i833,829,784
20,i309,600,0cr0
l,:1tJ9,424,1i54
ilt)4'976,''97
32t,il18,169,609
5i,()08,466,irl16
5;76,900,00t1
576,900,Cr0t)
:\
.N
.ra
.iN
.1\F
273,t05,,432
108,364,000
2,432,235.,716
859,785, I 93
2,113,332,597
39,349,972
3,2123r,201,311
2153,559,785;
3,181,127,9::\4
l,I2'7,310,6i1.5
l,il4l?,,27 5 ,91 0
1:i,179,6Q5
coNG Ty c0 puAr,l crruNc xuoAN ryAvrBANKTAng 6 - tda nhd Handi Rr:sco - 521 Kim Ua I Ha NOi
Qui IV/ 2016
ME A,
s6 chi tii)u I nuJet
__ minh _ euf tV/2016Jr irong ao: cnt pru su, l6i
ktuic
40 CQng rcfti phf ho4t d0ng (a0 = 2l-33)
rrr tDoANHlfHtiHOATDQNGrArCniNu 87.46i
4t 3. l. glcnh lQctr l6i rri gi6 h6i <to6i <ti vp chua thq'crngn
a^ Dqanh thu" du thu c6 ttc, lai fiAn grii kh6ng cii+z '''' dinh ph6t sinh trong lcj,
^7. 1 I l-ai brin, thanh lf c6c khoan tldu tu vdo c6ng ty+r r'r' coh, li€n kiit. Ii0n doanh
44 3.4. Dqanh thu kh6cr vA dAu tu
50 CQrrg doanh thu hro4t ilQng tli chintr (50 = 4l-44)t
rv CHTPHiTATCHINH 87.48,
B4O CAo THU NIilAP TOAN DIEN RIEN
4,911,441.397
1,270,,169
1,270,169
1,270,1,69
5l 4.1. Chpnh lech 16 ti gi6h6i do6i d6vdchuathgc hii)n
52 4.2. Chlphi ldi vay
53 4.3. f,6 ban, thanh ljic6ckhoanddutuvdoc0ngtyco4, li€n k€t, li0n doanh
54 4.4. C:hl phi dAurtu kh6c
60 CQng chiphitli chinh (60=5r-S4)
61 V CHIPHIEAN'HANG
62 Vr CqrpHiQU/JNr,YC6ncrycH(rNGK:HOAN
..-. ftSr euA Hcl.lr DQNG70 nt, (to= zo+so-ao ..60-6r-62)
vrrr THU NHap Ktr,,(c vA cHr pHi Krrric7l 8.1. Thunh{pkh6c
72 8.2. Chi phi kh6c
80 CQng k,5t qui ho4t ili)ng kh6c (80= 7t-72)
eo IX roNG LqtrNEUaN rf tOAx rRr/dcTrruf (90=,70,r.80)
91 9. l. LrTi nhufn tt6 thpc hipn
92 9.2 Ltyi nhufn chua thgc hiQn
IOO X CHTPHiTHU[)TNDN
100 10.1. chi phi thu6 TNDN hiQn htuih
100 10.2. Chi phi thu6 TNDN hodn lpi
200 xr. LqI NHUaN rrd TOAN SAU THUf TND]\(20q=96-"OO''
NgurdJi lAp
,/ls4yyt
INguy6n ThiThanh Thrfiy
87.50. 1,324,941,741
(2,553,616,156)
87.51. 3,203,9,55
87.s2. 460
3,203,495
(2,1350,412,661)
(2,:is0,4r2,661) (134
(2,ai50,412,661)
Kf toAn tru&ng
hr'Nguy6n Thi I'hanrh Thriy
20t6.
L[y k6 tir dnlm d6n
rvt20
6,666,172,91
5,888,94
86orc6o tdri chinh
th6rqi 12 n6m 2i016
lay h6 tii itiuntrm d6rr cu5i
___quf MztDll
tt},229,555,1130
40'974,t115_
40,974,415
al.
FI
,/.
I
l,
(141,510,14
17,590,
10,146,02
7,444,91
3,207,1
150,001,541
(146,
1,033,96;4,31
1,033,864,3 l7
40,974,4i,15
7,i179,636,1s0
14,,'t50,952,6,{4
:i99,538.,4,18
21,577,r93
3t77,961,,21:i5
15,128,913,9!)g
15,128,9r3,899
15,l2g,gl3,ggg
OHIJNG K}1CA
N,qVtESiEFl
cONG Ty cdrpHAN crrUNG KHoAN r\TAVIBANKTdng 6 - tdar nhd Handi Resco - 521 Kim I\4a..Ha NOi
Luu chuy6n ti6n tir hogt tli)ng1 kinh doanhLrqi nhuQn l;rufc l[hu6 Thu nlh$p doanf nghiQp
I)i6u chinh cho cric khodn:
- Kh6u hao IISCD
- C6c khoan dg phdng(.. Lai) hoflc (+ 16) ch6nh lQch rtj, gi6 h6i do6i r:huathgc hiQn.
- Chi phi phdi tr6, chi phi trii tnrdc- lLai, 16 tir.hogt ilgng dAu tu (itAu tu c6ng ty con,li4n doanh, li6n k6t)
- Dg thu ti6nL ldi
- C6c khoan diAu chinh kh5c
T'itng cdc chLi phi phi tiAn tg- L6 d6nh giir gi6 tr! c6c tdi sdn t?ri chinh ghi nhsrrth,Ong qua klit qui kinh doanh- I.6 d6nh gih gi6 tr! c6c c6ng ng tdi chinh ghi nhflnth,0ng qua kilt qui kinh doanih
- L6 d6nh giti gi|tri c6c c6ng cg tdi chinh ph6i sinl- t,6 ttr thanlrr lj c6c tdi sdn tiri clhinh sin s{ng dt!
brin- Siuy giim gi6 tr! cria c6c tdi sdn tdi chinh s1n sangd,5 u6n- t,5 d6nh giA gfui trf c6c c6ng cr.r tai chinh ph6i sinhcho mpc clich phdng ngta ruiro- L6 fi thann lf tai san cri Ointr
- Sluy giim girl tri cria c6c tdi sAn c6 dinh- t,6 tt thanh ly c6c khodn dAu tu vdo c6ng ty conL
vii c6ng ty li{)n doanh, li6n ktit
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42' t 'il,::;rrr*tt itQng kintb doanh trurc thalt
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47 O 'Idng, (+) giam c6c kho6n ph6i thu kh6c48 (+) TAng, G) efam phdi rrd cho nlludi b6n
4e (+) Tang, C) eliam phdi rd T6 r:hric ph6t hdnhchirng khoan
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c6ng ty 6p dqrng theo Th6ng ft 210/2014/TT-BTC huong; d5n ctrii o6 ki5 to6n 6p dunt.thng 12 ndm 2014 cria IIQ Tdi chinh.
1'uy€n bii vi'ttt€c tudn thrt Chuiin mq,c kli to,in vd Ch(i dO kli toain
C6ng ty d5 6pr dung c6c ChuAn muc litS to6n Vi6t Nam vdr clic v[n bin hu6ng ddn ChuArb6o crio tdi chinh tluqc lflp vd trtnh bdy theo ttung mEi quy clirrh cria tumg chudn mgc,nnrc vd Ch6 d0 t<6 torin hiQn hdnh ttarLg 6p dung.
I{inh thilrc kA t,odn dp &/ng
C6ng ty 6p dpng hinh thrjrc tt5 torin Nh6t l<y r;hung tr6n m6y vi tinh.
IIAN THUYET MINH BAo cAo TAI CHQuf IV7 2016
I . D{c tli6m hro,gt ilQng c6ng ty chring klhodrn
1.1 Gi6y ph6p lhnnh Qp vdr ho4t dQng cdng ty chring kho6n
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Dcrn vi ti6n tt, sri dgng trong ghi chdp ki5 todLn ld cl6ng Vi6t tVam (VND).
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cAp Gi6y chring nhdn d[ng lcf hofi rldnlg ltru la.f chung khorin st5 2lruI]cK-cplK 16t05t2008.UBCK nLgdy
Chung khotu Nhd Nudc cApUBCK ngdy 1
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Hogt tlQng chinh cria Cting ty ld:
- MOi gidi chrmg khorln;
- Tu vAn dliiu tu chimg khorin.
- Luu ky chrmg khoiirr.
- Ty doanJr chimg khoiin
Dia chi li6n hQ
Try sd chinh roria c6ng ty tai TAng 6, Td,a nhd Handi Resco, si5 szt xim M6, Ba Dinh,Di6u lQ hogt rlQng cria ,cdng ty barr hinh ngly ngiy 09 rthdng l2 ntrm 2014 vdr sr?ai2016.
.Nhtrng tl{c iti6m chinh vd hogt tlQng c0n1g ty
1.2
13
tu huorrg thyc.hiQn chudn
4 . C6c chinh sr:ich k6 to6n 6p dgng
4,1 . Nguy6n tf c ghi nh$n r:6c kho6n ti6n 'va c6c kho6n tuurrg tru.ong tidn4.1.1 . GhinhQnvdn bdngfiin:
a TiAn grii hoirrt ctQng cta c6ng fy chimg l:ho6nTidn vd o6c kfiodn tucmg duorig tidn ba,o g,Om ti6n mFt t?i ,qui' ti€n grli ngdn hdng, c6ccl6o fun lkh6rrg qu6 03 th6ng, c6 tinh thanh khodn caq, c6 trtr6 ndng it uy6-r, a6i aEkh6ng cdr nhiOu rui ro trong chuy6n e6i tna*r ti6n.
c Ti6n grii vC ttrri trir vd thanh torin giao dich chung kho6n
Ti6n giri hiii)n c6 d6 sEin sdng tham gia bi tru vi thaph torin giao dfch chimg khoiln t4iNam (VSD,) cria crctK vd kh6ch hdng;m& tai Ng6n hdng chi rtinh. vi€c thanh to6n m
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4.2.1
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Nguy€n tf c rzh phucrng ph6p t<6 to6n tii s6n tii chinh ghi nhgn th6ng qua r6i 16, r. d6o h4n, cdc kho6n cho vay vdr ph6i tJhu, tri s6n tdi chfih sin slng tt-6 uen, og tai
Nguy:n tiic philn bgi tdi s,rtn tdi chinh vd nq rdi chtTth thuQc danh myc itdu tr crta I. chuin myc ni! ndn, che do hd todn vii ctlic quy ctinh hi€n'hdnh vl nndp tuQt chftng
btr trirr thuAn (net). ViQc theo d6i phL6i t6chliQt cho CTCK, khdch hdne trone
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- ra tr6n rhi rru'ayng tdi chirrh th6ng qua hoat etOng nghiOn cuu vd ph6n tich vdi lcy vqngthudmg giim : c6 phi6u, m6i phitlu, c6ng cu rftrltruong ti6n trp, ciing lu ptrai sint ...
c6c tdi sdn tdi chinh nlnr git cl6n ngdy.d:io h4n cria circK ld c6c tdi s6n tdi chinh phi<linh ho{c c6 thti x6c dinh, c6 ky han c6 e p n md crcK c6 dg rrinh tich ouc vd c6 khd
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-. C6c tdi stun tdi chinh s8n sdng ec Urin cria CIICK ld c6o tdi sdn tdi chinh phi ph6i sinh ct
1l**^Y. p,hdn.logi vdo c6c muc h6n, khOng xdc ttinh tluqc rnpc ti€u rtAu;;;il;;l,Iguydn tfc ph6n lo4i ng tdi chinh: ( Ng ,ray, ,r-n uuy tdi sdn tdi r:hinh, trai pfri6u Jfruy?isan tdi chinh, ph6i tr6 ngucri biin, c6c ng phdri trd ph6t sinh tr:on61 hopt rrgng kinh doanhIr'guy€n fiic ghi nhQn vd phrong phdp t;d t'odn ghi nhQn gid a,i itdnh gid lgi cticgid tri phrip lsi (lro,ng trrdng hqp kh6ng c:d gid tri thi trlnaog ( tuan thti cdc quy4.2.2" khotiil hodr a,ii oAn.khodn) hortc,g,id g6c:
4.2.2.1. D6i voi c6 phi,5u
- C:6 phi6u ni6nr y6t qu do r:huy6n nhuqng:Erugc ghi so t(i toan theo gi6 mua thgc t6, la giii kh6p lenh nnu4 b6n ohulg kho6n tr€nnrua c6c tdi sAn tdi chinh kh6ng bao gdm c6c chi phf rnua nhu chi phi rnOi!iOi, chi phlcuoi tcy k6 tolur phdi rt6nJr gi6 l4i ti6i vdi c;6 phii5u theo gi6 tri thitrudrng tai ngay giao dipJruong phrip xric dinh giri triphi hqp vdi quy dinh.
4.2.2.2. Ot5i vOi c6ng cq thi trucmg tidn tQ:
Trong d6:Ti6n grii c6 kj, han c6 ainn: Gi6 v5n cria ti6n grii c6 kj h4n thu Lrdi duu. c tinh tlung bdng Ithuong mBi. Tr:ucng hqp r:6 lrd n[ng biti5n r:h6t thi ph{i duqrc diinh gi6 t4i theo gi6 tri c6ktroan ti€n lai rrt cfc kho6n tidn grii co ainrr kh6ng thu rrai ouq. i;Jtt ung crr6Jcrr6n
- theo quy tlinh hudng d6n.
.?:1r,*"u: ti6n gti c6 kj,Jhan c6 einn thec, ciic lry hen grri kh6c nhau irugc tr6nh gi6 r4i
thu hOi vd mfc dQ rui ro lrrn.
4.2.2.3. Diii v6i c6c khcriin dAu tu cho vay:Diiu tu c6c khciin cho vay dugc phan 6nh gi6 trihi€n cQ, tinh hinh cho vay, thu ng chocho vay bang tiiin thuQc Danh muc tdi san iai crrintr cria c6ng; ty r;himg kho6n. Trong hch'ng khorin ttrr:o quy trinrh v6 giao dich hf q*l chrmg ltho6n phii toil thrrr theo quy dinhhdnh.
14
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kho6n)
itda tu theo ,gitihiQn hdnh c,rta
Sd giao dic,h
dich vd phl
gan nh6t du'-o. c
tri ti6n gui da
thu h6i durgc.
h6i tlugc s€ dugc
c6 khd ndng bi
theo gi6 tri 516c
hgrp kh6ch hdng
o()thdi gian
xdc rlfnh vd
l.Jro6n \/i€ttheo kdt qudrtl6
udc n51odi.
giii tl6n ng;dy
( luiin thfi
rnuLa vdo, b6nchrinh ndy
thanh todn c6hqmL.
th,$ x5s tlinh vd
dt! b6n hopc
ng thu6 tdi
trardntg hoficlu(it chthtg
khrl6n. Girihang.
hiQrL theo
tai llgdn hdngi v1i cilc
dy phong
thdrtlch6ne ttr6
c6c llhoany ti6n d6 mua
,,J
-r l-
'1 I
: l-f
T4i ngdy lQp 86o ciio tinh hintt, tai chintr C.ICK cAn d6nh g;iit lqi xer4 c6 b6t k! binggi6 tricria m(it hoflc mot nh6m tii s6n riri c]hinh cho vpy. il?i;; uildii;e-ffi;lthu nhpp todn dipn - phdn Lailld.
4.2.2.4. Otii vOi c6c khodn dAu tu rtem phr5 ch6p:
'ciic khoin iliutu clem_th6 ch6p duqc ghi nJh4n theo 9!6 g6c. Theo d6i t6ch bi6t vdi c6crlh6t pnai ti6n hdnh trich ldp dpphOngltreo quy ctinh vd dusc ehi nhdn vdo 86o cdo thutKhoan rtiu hr dem th6 chdp vArl thu6c sd hitu crja CTCK ni)n phdi d4nh gi6 lai theo gi6r:ut5i ky kr5 to6n.
4.2.2.5" D6i v6i c6c kho6n dAuc6c khodn diLu tu khric qly ginh ph6p lq6rt a6l voi crcK vdphtpluflt qucu6i ky k6 toiin CTCK gia tpitheo quy dinh.
4.2.4. IVguyAn dc a,ftng ghi nhgn tdt, sdn rdi c,htnh vd nq tQi chtnh.c6ng ty dung ghi nhfln mQt ldi pn tdi ch(nh khi quy6n nhfln rlugc lu6ng ti6n tu tdi san trtrii san tdi chirrh cirng vdi phan xon rui ro vd roi ti.r, t" qrG" J;tuiiir*, d6 cho rt6i
4.2.5. It{guyan ilic ghi nhgn vd trinh Bdy vi dp'phrdng suy Tidm 67id tri tdi fdn tdi chtnh
cu6i m6i k! li5 torin c6ng ty d{,1rh gi6 tinLh ftLinh suy gifim gi6 tri cria o6c lopi tdi sdn tditr{ch lflp dg phdng suy gidm dus. c ghi nhlin vdo 86o c6o thu nhiip todn diQn. N6u ai siogidm da x6c tlinh trudc d6 thi s6 hodn nhllp r<hodn dg phd g suy gi6m gi6 tri tla rflp.4,2,7. A k,i todn ghi nhQn c(c khodn rtiu tr item (i thli cndp:
' D hqLch to6n ghi nh6n nhu c6c ldi sdn tdi chirph khiic cria crrcK..D
chuy6n fi kh.iin dau tu tdi chinh sang kh.drr dau tu dgm di thi5 ch6p khi ph6t sinh nghiaphdi rldnh gi6,tr1i theo gi6 frihap ry.Khi t6nrh6t thgc. s1r xdy ra dr5i v6i khodn dAu tu ttem <l[thti r:h6pr, CTef c6 quy€n quy6tdd br) dip tdn rh6t th6ng qua DAr hOi ddn5l c6i it6ng, Dqli hgi thdnh vi€n.
Nlguy6n t6c ghi nhgn t}i s:in c6 dinh hii,u hinhTiti sdn c6 Ainr n* nry]toni eli"har theo gi6 g6c. lrong qu6 rrinh sri ctgng, tdi san c6nggy€n giii, harr mdn lu! k6 vd giri tri con lai.
,t.5.
Kh6u hao dugc trfch theo phucrng phrip clurcrng th[ng. Thoi gian ktr6u hao duoc udc tinh- PhLuong tiQn v6n tdi
- ThLitit bi, dung r:g qudn gNguy6n tfc ghi nhQn thi s6n c6 tllnh v6 lhinhTdi sdn co oinl v6 hinh.d::" ghinhQn theo gi6 g6c. Trgng qu6 trtnh srt dpng, tdi s6n c6 trnguy€n gi6, hao mdn lu! k6 vd giri tri con lai.Khdu hao tluoc rtrfch theo phucmg ph5p dudmg thing. Thdi gian kh6u hao dugc udc tinh
.. Phrin m6m giao clich, k6 to6n
4.9. Nguy€n tfc gh' nh{n vi trinh biy c6c krrroin kf qur, kf cugc ngfn h*n, dii hgnC6r: khodn kf qul, kj cugc, ngfn han, ddi hqrn ld c6c tdi qan, t C6ng ty mang dinlnn (nginhen) ho6c tr6n I nim (ddihAn) rqiCkcggdntidng, dgng, t6 ctuic Ulkhi k;i cuoc, ky quy, khi ghi theo gi6 ndo thLi ttru ve lfri tfrrJg;
4.10.
4,10.1.
4, I 0.1.1.
Ngruy6n tfc vh prhuong phr6p k6 tor{n c6c l<ho6n ph6i {hu nlgf n h4n, dii h4nNguyAn ilic vd lt,hrong phttp ki! rodn cdc l:ho,rtn ph,rti tftu vi tdi s,dn tdl ch{nh:Ng'y6n tic vd phuong ph6p ki5 toen c6c kh'an phii thu b6n crrc tdi s6n tdi chfnh:
_::::^l?,g,liT.ijt{:9 brin rsrc, k6 cii gi6 tri 116o hBn cria c6c rSTc ho{c thanh lj;[;il;iiffii.i's,;ffiid;lffi;
i;-t^ -:: r-:.i-.r-d-' r, :\.clinJr gid bit6n tlrdt kh6 ddi.
15
phii lap ds vdi ptrdn
kh6ch quan
thi CTCK phni
todn diQn.
thi trud'ng ho{c
dlnh d6i vdi nehi
chlnh hi5t han
kh6c.
a6 tricn t4p
thi5 ch6p TSTC.
dung khoan
vd hinh ilugc
,cugc kf qu!t6. chi nhan 1
TSTC ddu dugcoi5i vdi cec
cho rth6y sg 13iimnhgrn rrio 86o ciio
dAu tu khdc, phiit sinh rtdn
i6 tri h.grp Ij trli
vu diiiu tu, t4i
khii r;Jruyrin 5fao
tl6nh gi6 kh6iphdng, gi6 triphprc rntc su1,
i kj kt5 to6n
philrrg tl6ldpr
ghi nJh$n thec
nfun
nh@rr theo
nanl
thdi g;ian Igi6 tlhgc tti
i nlhftn, h4chnq phdi thuL
i'1l
i{
.$, i
.;3t
05
4.11,,
4.11.1.
4.10.1.2. Nguy6n tic ,rd phucyng phAp k6 toan c6c khodn ph6i lhu vd dU thu c6 trlc, ti€n l6i c6c
a. Phdi thu vd tlU thu cO t{:c
C6 ttc ilugc chia, tiAn hi ( trdi phi6u, tin phii5u...), cbc dg thu tiAn lfli ktr6c tinh tilel6ng ho{c t}r,6a thupn.
b. Phai thu vd dg thu tiAn tdi cric tdi sin tdi ctLinh:
L6i cho vay, l6i ti6n grlttinh tr€n co sd cdcr cam k6t dugc thtrc hiQn d6i vdi khoin vay,
thdi eian.
Xdc tlinh vd lghi nhfln s6 phii thu ho{c rlg thu theo chi tiiit tirng lo4i dAu tu nhim mgrc
CTCK, kh6ng phdn biet lAi d6n k! nhrmg r:hua nhQn tlugc ti6n hoic l6i di5n ki nhung
4.10.2. Nguyhn tic vd phrone'phtip kd ndn cdc khodn ph(ii thu khdc:
f6 torin c6c lchodn ph6i thu klrric phdi ti6n hdnh phdn loqi ,cdc khoin ng, c6c kho6n ng
hdi duqc d6 r;6 cdn crt x6c dinh s6 trich lQp dg phdng.
H4ch toiin chLi ti6t theo timg d6i tuqng ph6i thu vd ghi nhfin theo timg hn ttrantr toan.
4.10.3. Nguyin tdc vd phuong'phrip kd todn alp phbng nq phdi t:hu khd dbi:
Dg phdng ncr phdi thu kJr6 ttdi ttugc trir:h lflp cho tmig khoan phii thu kh6 ddi cdn cthoic du kii5rr mfc t6n thAt c6 rh6 xtty rat.
Dg phdng ng phii thu kJr6 ddi ttugc trir:h lQp cho tung kho6n phdi thu kh6 doi cdn ct228/2009/T'I'-BTC do .80 Tdi chinh ban hinh ngdy 07 th6ng 112 ndm 2009 .
Nguy6n tic vd phuong ph6p t6 to6n cdr: khoin ng phiri tri ngfn h4n, dii hgn:
Nguyin tiic'vd phtronlT phtip kii torin cdc khodn vay: ( V'ty, trdi phi6u chuydn d6i,
ch{nh, nq tltu| til chinh, vay Quj hd lrq tdi ch{nh)
C6c khodn lray cria CTIJK phdi chdp h2rnh dung quy dinh ,cria ph6p luflt hiQn hanh vA
dQng vay ch.o hopt dQnlg kinh doanh cira CTCK.Phdi theo d(ii - h4ch to6n chi tlt5t sO tiAn dZi vay, l5i vay thr:o timg khodn vay, timg d6itlugc ghi nhiin thing kj k6 to6n dC x6c dinlh ihing dan k6t qud hoqt <lQng kinh doanh
CuOi ty k6 man lip b6o c6o tdi chinh, phii thuc hiQn di5i chii5u, x6c nh6n s5 au dam
thdi d6i vdi rsiic khoan vay y6u cAu phdi ctrinh gi6 kh6 n[ng tr2r ng, thgc hiQn tt6nh gi6
thuvt5t minh tdi chinh.
4.11,2. NguyAn tdc vd phrong ph(ip kd torin pkdi trt hogt frQng giaa dich chftng khodn:
Phai tra hoqt dQng giac dfch chimg khoiin ld c6c ktrqdn ph.6i tr:d ai5i vOi t6 chrlc cung
chinh cria C:|CK ho{c cira kh5ch hang CTCK qua S0 giao dlch ho{c qua D4i li tham
chrlc ph6t hdnh chrmg kho6n 1i6n quan <16n nghigp 4r bdo llnh ph6t hdnh cria CTCK.
dich W cho lkh6ch hdng vdo phi kinh d,ranh chimg khorin h6n nguy0n tic c6 cam ki5t
hgrp vdi doanh thu thuc: hiQn aOi vOi c6c nighiQp W kinh doanh c6p phdp cira CTCK.
4.11.,5. NguyAn tiic vd phuong phdp kd todn tlrud vd cric khodn phdii nQp Nhd nthc:Tdi san thud vd ciic khoin thuil phdi nQp cho ndm hiQn hzuth vi c6c nf,m trudc tlugc
cho (ho[c dugc thu h6i tri) co quan thu(i, dga tr€n cdc mrlc thu6 su6t va. c6c lu{t thu6
thud ndm.
4.11.5"1. Thu6 thu niLlip doanh nghiQp
Thu6 su6t thu6 thu nhQp doanh nghiQp 6p dung cho rpdm 2016ld2}p/o. YiQc k6 khai,
dung quy djnh cria ph6p luflt hiQn hdnh,
4.11.5.2. Thu6 thu nlLiip c6 nh6npOi vOi c6n b0 nhdn vi6n c6 hqp tl6ng lao dQng hoip kh6ng c6 hqp d6ng lao ttQng:
vd nQp thay thu6 thu nhfp c6 nhdn t4i ngur5n ngay thpi iti6m ph6t sinh chi trd thu nhQp
- thu6 theo ting lAn ph6t sinh thu nhQp.
Oiii vOi nhd. dAu tu: CTCK phai c6 trdch mhiQm kh6q ffU thui5 TNCN tgi ngudin, kO
- Ngdn s6ch rrhd nudc khi Nhd dAu tu phlit riinh giao dich brin chimg [<ho6n, nhpn c6
4.11.5.3. Thui5, phi pbL6i nQp khlrc:
C6c lopi thurS, phi phdi nQp kh6c dugc theo d6i chi ti6u tirng kho6n mpc thut5, tudn
hiQn hdnh d()i vdi c6ng, ty chimg kho6n..
16
tlung quy clinh vO lu0t Thuri5
sin tdi chinh:
rduo,c huOng Q
tiAn grii cd
x6c ttinh k6t
ua cli5n kj,nhan
cldi hofc c6
ruol ng qua nan
quy <linh t4i
ph,idu phtit
l$p vd qudn lf
:qng; cho vay. Titcy ki5 toan cO tit
s6 du ng vaytrinh bdv minh
dich 4r mu4phL6t hdnh c
chi tlugc ghi
g c6p dich vp c
ttlnh bang s6 tidn
hiQu lgc tl€n
thu6 vd quyi5t
K r:6 tr6chnh$p kh6ng
vd rrQp thud thayg6c vd lAi tr6i
hollc theo hop
vir l€ii su6t r,d
ho4l dQng cria
n6nLg kh6ng thu
cii: khodn ng
trr s6
valt ,hii sdn ldi
6n qruan di5n hoat
l6i plhdi tr6 ph€ri
quan.
voi thric t6. D6rrsb:orrrg B6o clro
c6c tdi sdn tdikhc,6rLcho Tr5
nhgr prhi thuc hi€n
kfillch hdng phir
U ki6n phdi nOp
ktit thric kV tinh
thLu€i tudn theo
kh6u lru. k6 ldrairuydn chiu
rr}il cl6u tu'viro
4,11.t1.
4.1 1.6t.
4.11.9.
4.12. N',
4.12.1.
rc khodn chi phi thuc rtiS chua ph6t sinh nhmg dugc trich truric vdo chi phi s6n xu6t, Ii phi ph6t !i 1iti. cho chi qhi sd'xu6t kinh aoantr tr€n co sdanh thu vd ph6t sinh, n61r c6 chdnLh lOcll vOi s6 ea hich, k(tm chi phi, le.h.roan trich lrudc theo loei diqh w cun6; cd,p
. phdi phin rlnh chi ti6t tirrng khodn ph6i fta, tinh hinh thanh todn c6c khodn ph6ito6n- c'6i lc!_ki5 toan ph{i thgc hi.)n d6i chiiiu, x6c nJr{n sri a"
"o"g "n u* ou"
todn chi lth{ phdi trd ngiin hgn, ddi hg,n
kj'ki5 totin, crcK phdi drinh gi6 khn rL6ng thanh to6n cric khodrl ng phii tra (n6u can dc glli nhpn vd rrinh bdy vi tinh rbinh afu 6na ndng thanh todn vd vi phgm
crta C6ng ty chftng khodn:
vsi cdc khLoiin vay:
trich trudc theo k}l6i luqng girt tri giao dich cld thgc hiprn
trich truoc phi dich vB theo Hgp ddng cung cA[ dich W n[m tdi chinh
tiic r.,ti phuong phtip kd todn ghi nhQn cdc ftftoiin phdi trd hogr itQng cung dich vqt, phdi nrt
doanh trong lcj'
bdo nguydn tito6n ti6n hdnh ghi
theo trmg ct6i
du khdp v6i th
) theo quy cllnh.
Nghtavqt Nq
trd ng vay ph6
Dai hQi ddng c6
itre.. T?i thdi dquan truc ti6p
khi tni G) c6c
ndm trudc. LqiQi tt6ng quan tri
chi phi tfnh
lpi c6c tdi san tdiDanh mgc tdi
chfng khodn:
tdi ch[nh:
i ky k6 to6n CTCK phni driph gi6 khii niing trd ng vay, truorng hqp kh6 khan vd k*ri:r trong Bdur c5o thuy6t minh tdi chlnhL cliing thoi phdi b6o cao tip trroi Ban gi6m tti5c
vi€n d lg'gan nn6t d6 c6 phucng An xh g f<ip itrui.
vti cdc khoAn ng phii trd:
no phdi u'i tl6.
y6n tdc vdr phucrng phdp k6 todn ghi nLhQn v6n qh0 s0 h0ru cria C6ng ty chringyAn ilic glbi nhpn vdn ddu k criu ch,rfi s0 htcu:
voir dau tu ctaL chri s6 hfiu rtugc ghi nh6'theo sii v6n thgc g6p cria chri sd htu.
4.12.2. N,glty€n tiic gttri nhQn lqi nhuQn C6ng ty t:httng khodtr:
phdi trd cirir c6ng ty bao g6m c6c khoan ph6i ffi ngudi brin va ph6i trd kh6c, chi phi, cdc khofun nq ph6i tra clu-o. c x6c dinh theo gi6 ph6t hanh c6'g cac chi phi ph6t sinh I
1,4*y sau.rhu6.chuaphdn ph6i h si5 l<yi nhu{n $ c6c hoet dQng cria doanh nghiQp rdo [p dung h6i t6 thay eOi ctrintr s6ch ki5 tiotur vd tli€u qhinh ttrOi t6lai s6t rrgng tf" ;"chqa phdn pht5i co th6 <ru,rc c ia cho c6c ,nhdrdAu tu dqa tr6rL rj rQ g6p v6n ,",iiiia"q"khi dd trich lflp c6c qu! thLeo i6u rQ c6ntr; ty vd cric quy trinrr cria prrap luflt viQt Nam.
yEV? tii_c_ph_i'in phdi lqi nhuQn crta C6ng D) chrftng kftodn: ( rlho c6 il6ng ho(c4.12.4. O chnny khotitl).ti€n gdp vdn, cdc
Yloitlu.l p119i lgi nhufn cra crcK rudn rhero Ngh! quy,6t Di! hi)i thdrh vi€n Dai hOi
th€ilai Di6u lQ Ct6ng iy.c6 tt6ng ilugc
hi nh{n cfc khoin doanh thu, thu nh$p C6ngdos.nlb thu vd dg thu cd tftc, tiin lfri tb cdc tdi sr,
cho vay, AFS:di tilr3m giao diph ph6t sinh, khi ch6c chin thu dr
theo giii tri hqp lf cria ciic khodn du-q. c quySn rrhgn kh6ng phdn biet da thu ti€n hay chua ttugc ti€n.lqi ich kinh t6
r th}|Ial ilugc riiic ttfnh tr'6n c<r sd khoan ch€,nh lQch t6pg giiia gidbdnvd gi6 vtin c6c tdilQclh [6nh gi|lli cdc tdi sirr tdi chinh cuOi lri ]rti to6n.
17
tdi chinh ho[c khrriirr chdnh
il6 dlinn b6o khiphir lhqrp gita
sunlg hoflc gtLi
nQp khdc:
vri trmg Dnt6.
rtfi ed,e khodn
trinh lbdy mfurh
cl6r1g, D4i hQii
lgrinhQn lAn
vliQc ph6t
dliiil chinh
sau thu6
du;sQt vd sau
Illro c5o thu
]FVTPLtdi cllinh cria
cfia cdng
cllnh r:g
xlrc tllnh
* 1li6n.l5i phrit sinh tu cdc tdi khhom tdi chfnh duqc ghinhflrr tr6n co sd lai ddn tich tinhk!'k6 to6n.
4.13..1. wguyan tdc,vd phrong phtip Shi nhQn rhar nhQp, 16 vd chi pht giay dich ctic tdi sdn
a. Qhi nhdn thu nhap ttAu tu vd ghi nhan tditai san tdi clifnh:
thdi gian vd
chlnh:
giira gid bdn thi nh|n thu nhflp
t.u doanh
i phi ndy tlugcph6t sinh.
i v€ b6n c6c tdi
quy tllnh trong
quy tlinh tai
duqc kh6ch
do tl6nh gi6 lgi
nhupn dugc chia
..thuc t6 phdt
chi phi vflt lic6c khoan dp
Q6i vdi doa.h thu bdn tai san $i chfnh 1gi nhQn th6n! qua l6il16 ld khoin ch6nh lpch ti.llrgc xiic dinh theo phuong phfp binh qudrr gia quydrf cu6i ngdy giao dfch). Thdi di6m
- ,Chenh lQch llti tlugc ghi nhfn r4do thu ntrpp
- (3henh l6ch lii dugc ghi nhQn yflo l5 vd chi phi giao dlch mua c6c tdi sin tdi chinh. hoat
b. r3bi nh?n chi phi giao dich mui|/b6n c6c tiri sdn tii chigrh:
tJ[i phi mua./Lr6n c6c tdi san tdi chfnh nhu phi m6i gid]i, phi giao dich vd phi ngdn hdng.
q6i vdi doanh thu brin tdi san t
p$i giao dich mua/ bdnc6c tdi gin tdi chinh cria B6o
c t3[i nhQn dU phdng vd hodn
d {ifi nhdn doanh thu kh6<:
Clti phi-dAu flr ld c6c kho6n l5 {to b6n cii<; TSTC, chi fhi mua ciic TSTC, ch6nh lQchkhpan 16, t6n rh6t ph6t sinh rrong k! t6 toan.
4.14. ll$uyon tfc ghi nhon doranh thu tii chfmh, chi phi h[gt tIQng tii chinh:
Dpanh thu dir;h vu cung c6p cho kh6ch hdng phni phtr hgp v6i c6c ngihi€p vu kinhvdlhoAt dQng cta CTCK,
- DQanh thu dir;h v.u dugc ghi n\fn khi thdra nn6n c6c dipu kiQn ghi nhan doanh thu dich
- Dqanh thu dd rthr.rc hipn rrugc xiic dinh trr3n r;o sd doarlh thu thuAn.
:lqrfrP di<lh vr,r di :r_u c6p cho l.tr6ch hdng du-o. c fec nhfln ld ho{n thanh rr6n co sd
bilrg ti6n hay r:h6p nhpn thanh tpen ho{c "u,r,
itSt s€ tlianh to6n.
e. Citli nhgn chi p,hi dAu tu kh6c
- Clq khe ntrng thu rtugc lqi: ich kinh tti tu giao dich tt6- pqanh thu dur:'c x6c itinh tuong tttSi ch6c chiin
c' c'!i nhfln c6 tric hodc hia cira cdc khoNn dfi-r tu vdo cOng ty con, c6ng I- Thp nhpp phrit sinh tir nh0n h6n 86o 96o kdt qu6 kinlr doanh tr€n co sd
^A .,
9,1t1 rtugc ghi nhQn vdo chi phi s6n xu6t, kin{ Aoar sinh, trirdq4 r x6y dpg hofc s6n xu6t ta.i siin dd dan$ duq( tdi sin ccli6p llnh trong Chudn mgc K6 r,o6n Viet Nan]r s6 t,e. Ghi nhfln doanh thu tdi chinh kh6c
Doqnh thu tdi r;hinh khric g6m l6i ti6n grii nglin hang klidng c,ii dinh, dpanh thu c6 hrc,tu ydo cdng ty oon, c6ng ry li6n k6t...thgc, t6 ph6t sinh {rong k} k6 to6h.
f. Ghl nhdn chi phi dAu tu kh6c
Chi phi dAu tu l*r6c g6m 16 b6n thanh l1i c6c lkhoan dAu tu vdo cong ty con, c6ng ty li€ntnrcj ti6p d6n hrat rt6ng tdi chinrr cira irc;r ho6c trich trudc.
4.15. Ngqy6n t6c ghLii nhfln chi phi qu6n ty C6,ng ty chrfrng kho6n:
li6n kist, ficn
tich;C6 trlc, loi nhufln du-o. c chia tluEc ghi nh6n khi C6ng $r dugr: quydn nh4n c6 tuc ho[cv()lt,
quy€n nhfln lqi
d. Ghinhin chi prhi ldi vay
i phi ili vay li6n(ttugc vt5n hod)
dQng kinh doanh cK..
sudt ttLuc tti timg
ti5 vr) gi6 mua (ng;dy T+x.
i nhQn vdo chi
tdi chinh phiri
phdp thdnh lflp
muc Doanh thu.
thanh to6n ngay
TSillO vd cdc
uprr tfir viQc g6p
trgc ti6pcd rcili c6c
c6c kJrodn ddu
c6 lii)n quanr
v[n phong,
c6 liC)n quan
,l\*
I
/'e,+--/.',/./
4.16. NguyGn tic ghi nhgn thu nhgp kh6c, chi phikh6cia. Ghi nhdn thu nhdp khiic;
4.17.
4.19.
Phin 6nh c6c kho6n thu nhQp kh6c ngoiii hoat rlQng llinh doanh, dAu tu cria crcK nhuti6n phat vi ph4m hqp d6ng; qfc khodn thui5 duqc Ng6n s6ch nhd nq6c hoin; thu ciic klchri ...
b, Ghi nhan chi phi kh6c
Phan anh c6,: khoin chi phi phdt sinh ngodi c6c chi pfri phr;c vp hoat dOng kinh doanhnhugng ban, thanh li TSCD; bi phat do vi ph4m hgrp dOng; bi phat trhur5, truy nQp thu6.
Nguy6n tf,c 'i'ir phu'ong phdp ghi nhgn chi phi rhri6 Tnu nhgp d0anh nghiQp hiQnchi phi thu6 INDN hi6n hdnh ld sr5 thu6 TNDN phalnQp rrinh ren thu nhflp chiu thu6hiQn hdnh.
Hdng quy, k5 toan cdn cu vdo td khai thu6 TNDN e6 gni nn0n s6 ttru6 TNDN tam n0p.quytit torin th,u6 d6 h4ch torin iili6u chinh chi phi trru6 rNox hi€n harrh cho rtung quy&Nguy6n t6c ghi nhgn, quin g vh trinth bdy tr6n B{o cdo tdi chinh v6 tdi s6n ve ngTdi sdn vd nr;'phii trd kh5ch hang ctuqc phran 6nh s6 tuqng ho{c gi6 tri c6c tdi sin, c6ccam k6t vdi lkh6ch hdng cria CTCK.
Trinh bdy chi ti6t t6ng gi6 tri v6 tai s6n c6n cr? vdo trqng th6i giao diph vd c6c khoin ttr6i phi6u cria. kh6ch hdng tr6n Brio c6o tdi chinh. so lipu ghi nh{n ctn ct vdo s6 c6i tlkhodn.
Qudn tr! rriii ro tdi chinh tt6i vrii Cdng ty chring kliodnThuy6t minh chung ilinh tinh vd dinh lu,qn51vd rui ro ftdi chinh tltii v0i c6ng ry chimgRti ro tdi churh cria c6rrg ty bao g6m rilLi ro thituhg, rui ro tin dgag vd rui ro thanhki6m so6t nhE,m ttdm bao sU cdn b6ng d mric hqp $ gfita chi phi rui to ph6t sinh vd cl
hi trudng, rui ro tin dgag vd rui ro thanh Ihqp ry gflta chi phi rui to ph6t sinh vd chidn li rui ro di3, ddrn b6o sg cdn bine hqp I
3
5.1,
Cdng ty c6 triich nhiQm theo d6i quy trinh qudn li rui ro sg cdn bing hgp
5.2. Rti ro tin dgnLg
5.3. lRrii ro thanh khoin:
5.5.
Rrii ro tin dunLg ld rui ro md mQt b€n tham g;ia trong nlQt c6ng cu tdi phinh ho{c hqp' rninh d6n cltSn t6n th6t vc tai crrinh cho o6ne tv. c6ns tv c6 c6c nii ro 1i rlinh dan cten ton that vc t?ri clhinh cho Q6ng ty. c6ng ty c6 c6c rui ro tin, iiu ooi voi r;iic khodn phii thu kh6ch hang) vd hoqt o[n[ tai chinh (bao giI jinhkh6c).
<A
Itti ro thanh l*rodn ld nii ro C6ng ty g[pr klL6 kh[n khi thuc hiOn c6c nghia qr tdi chinhtJdng ty chri'v6u ph6t sinh tu vigc cric tdji sdn tdi chinll vd nr7 phii trd tdi chinh c6 c6c tlllti ro thi trutmg:l{opt tlQng kinL}r doanh cta c6ng ry s€ chni y'6u chiu ruli ro khi c6 sg thay e6i vd gia va
Itrii ro ti€n tQc6ng ty chiu rui ro vc lai su6t do gi6 tri hqpr g cria c6p lu6nLg tiAn trong tuong lai cria ntheo nhtng tlLay tl6i cta ldi yAt *ritruhrg khi c6ng ry c6 ph6t sinh o6c thoan ti6n guivay vd ng chiu l6i suAt ttri n6i. c6ng ty qudrn lf rui ro tai ruAt tang c4ch ph6n tlch tinhduoc c6c ldi s;u6t c6 lgi cho mpc dich criil C6ng ty.
19
5.6. Cdc rui ro khiic vO siA
Cdng ty chiu rrii ro vd gi6 cta odc c6ng c;U r,6ncdng ty chiu rrii ro vd gi6 cta odc c6ng c;u r,6n ph6t s+h tu c6c khoan ctAu tu c6 phi6up;i6 tuong lai ,cta cd phi6u diu tu. c6c khotun dAu tu c6 phi6u dai han duoc nf- nir,.r,c$ phit5u dai han du-o. c nfm gifi,vdieti6m k6t thric n6m tdi chinh c6ng ty chua. cr5 ki5 hopch b6n ,s6c khoan ctau tu;ty:
6 Cdc chinh sdr:h itinh gid cdc tdi sdn tdi chfnh thuQc Danl[ mr;c tii sin tdi chinh cria6.1. t'hucrng ph6p <1inh gid dp dpng, ky thuat dinh gi6:
c6c tdi sdn tdi chinh rtugc dfnh gi6 theo gi6 tri hqp l!,xdc dlnh gi6 theo phuong phdp- g,iao dich.
_ I)Anh gi6 l6n rldu : gi6 hi hop hqp li d6nh gti6l4ic6c ']I'STC h s6 chdrrh l€ch giila gi6 rri- dtffi giri lai tlrrto gi6 trihqp I vi gi6 ru,n b,* ctAu cri4 cric ltSTC.
nhuqngbAn,ng phdi trd
thudmg cria
nbm vd thui5
i tri kh6ch hiph6i trd vd
grli giao dich,tung tl6i tuqng
C6ng ty cl6
qudn li rui ro.giiia rui ro vd
kt6ng c6 khdtit hopt ttQng
ti€n gti ngdn
thii5u vi5n. Rriitli6m ttrio h4n
su6t.
c6ng cg tdi chinhho{c khdng c6
cpnh tranh tr€n
h4n do tlnhdich chi6n I
ng ty chfng
qudn gia quy€n
giS,lqi cilc
ltj ISCD;thuxln tlinh clugc
rnhu khodnL 16
thuri TNDtrl
cdn roft vdo tr)
sd,n <Iudn f theo
c6 flr,:, g6c vd ldisiitt<i5 toan r:ai
thgc hipn tluqrc
xu6t kinhcho rray vd r:6,c
thanh khoan cira
nlau.
sE biiin ilQng
h4rL, c;6c kho6nL
itr.:riing tt6 cd
chiic chan vdr
ldu clili, tqi thdi
cuiii ngdy
taiithdi didlm
6.2
63.
1
A.
47.1.
47.3.
7.3.1
_ DAnh gid lAn hai hd tli : gi6 tri rt6nh giir lai c6c TSTC la s6 chdnh lQoh gita gid rri- giri drinh giri l4i theo gi6 tri hqp l)r ky;Ay:HiQu qud cria viQc sri dung c6c phucrng ph6p dinh gi6 vd $r thuat dinh gi6:
Phin rinh tlu'g vd chinh x6c gi6 tri cta ciic T'STC trong kj,ki5 .o6n.
'Clinh.s6ch dinh giri cric tdi sAn tdi chinh thu0c danh mgc tdLi sdn tdi chinh cria c6ng ry,Ndu c6).
lDoi vdi cdc I]STC nhu tiAn grii c6 lcj h4n....crcK it6nh gi6 kh6ng c6 khd n[ng bf t6nro n€n ghi nhiin theo nguyOn t6c gi6 gt5<;.
lth6ng tin bii sung cho c6c br{o crio tdi chfnh',fhuyiit minh vi bdo cdtt tinh hlnh tdi c,hfnh
'lfi6n vh cdc l<hoin tu.o'ng ducrng ti6n- l|i6n m{t t4i qu!
- 1 i€n grii ng6n hdng cho ho4t clQng cua CI-CK.- 1li6n dang chuy€n
r..: 1,.- I ren gu v€ b;in chimg kJro6n b6o ldnh phrit hdnh- f i6n gfti bi trtr va thanh to6n giao dfch ctLrmg khorin- C6c khodn turng ducmg ti6n
- Trong d6 : 'I'i6n grii k! han dudi 3 thiins
cQng
giri l4i c6c TSTC tru(rc cl6 ld
g kho6n theo
khdng th6 thu
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Cthi ti6u Kh6i tuqng giao rlich thgc hiQn ctrong ntrm
a,) Cria C6nElty Chn'ng kfro6n^A ,.r- LO pnleu6 .. 1 .<- r ral pfleu
- Chrmg kho6n kh6cc0ngb) Cria ngu'di ttiu tu'
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876,940
876,940
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7.3.2 Tii sin tdi chfnh s8n sdng C6 Uen ( AFS):
Tii sin AFS
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T'dri s6n HTM urtu2016lFlqp d6ng ti€n gti c6 kj,han tii 3
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r,5r7,95\,3145. Phei thu vr3 hqp t6c ktuh
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7.3.3 rCdc khodn dtAu tu cI6n
7.3.4 C6c khoin cliro va
VG tinh hinhr bi6n d6ng cdc ([odn df,u tu'theo nh6m do d6nh l4i theo gid thi t ho{c theo tri ghi
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phdng plhii thu khrt .tdi
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thu nh{p cii nhdn
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phi phii tritrudc chri ohi thu6 nhd
phi phii rbd c6c Sd GDCK
i phi tluon5l truy6n, trang web
trudc ctLi phi tliQn nudc
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kh6ch h2urg td chric DN - CNTCT Dich 4r Vi6n th6ng
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phf trii tru6,c
i phi trrl tru'fc ngiin hg
ph{ tr6lrudc ngAn h4n phdn b6
Chi phi trdr tru'ri'c dii h4n
Chi phi c6nLg cp dung cu chlf nhan b6
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Logi vay ngtrn hgns6 arr cu6i tYtri trong ki
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Tdi san tdi ,chinh giao di
Tdi san tdi chffi giao dich
Tdi sdn tdi chinh eiao dich qAm cis
Tdi s6n tdi chinh eiao di
Tdi s6n tdi chinh chd thanh
Tdi sdn tdi chinh cho cho
Tdi san tdi chinh lcv ouV ddrh b6o khoin
i sin tii chinh chua luu t4i VSDIcrla CTCK
sin thi chixrh
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Tdi san tdi chinh eiao di
Tdi s6n tdi chinh giao dich
Tdi san tdi chinh giao dich cAm c6
Tdi sdn tdi chinh giao dich il&ong t6a,, tiln
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v6 giao dich chring khorfur theo
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kno6n thep phu:ong thric
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thrir:NHTM quin IY
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2.2. Cria l{hd dAu tu nudc ngodi
3. Phai tta ffituFrr grii vc b't trt vd thanJr to6nL giao
kho6n cita Nh?i tl6u tu
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Phdi trd g(ic nghiQp vr,r img dpudc ti€n b6n chimg
2. Phai trd l6i nghiOp vU trng ftrudc ti€n b:in chrtng
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