CONG TY copHANQuANLVQuY ouoc TE

BAo cAo TAl CHINHQUY 2/2017

CONG TY CO PHAN QUAN LV QUY ouoc TE M~u s6 BO1-CTQ (ban hanh theo TT

s6 125/201I1TT-BTC ngay 5/9/2011)- "'Ting 7, 46 - 48 Ba Tri~u, Hoan Ki~m, Ha Nqi

? A ~ ~ ,

BANG CAN DOl KE TOANT~i ngay 30 thdng 06 niim 2017

- an VI tin : 1ft am ong

Chi tieu Mas6Thuy~t

S6 cu6i quy I. '

minh So dau nam

1 2 3 4 5

BANGCANDOlKETOAN 1

A- TAl sAN NGAN H~N(100 = 110 + 120 + 130 + 140 + 150) 10016,681,901,831 16,668,714,081

I.Tien va cac khoan nrong dirong tien 110 16,602,899,066 16,580,984,338

1. Tien 111 150,823,514 47,842,521

2. Cac khoan nrong duong tien 112 16,452,075,552 16,533,141,817

III. Cac khoan phai thu ngin han 130 16,036,000 21,535,193

1. Phai thu cua khach hang 131 16,036,000 17,385,193

5. Cac khoan phai thu khac 135 4,150,000

V. Tai san ngin han khac 150 62,966,765 66,194,550

3. Thu6 va cac khoan phai thu nha mroc 154 62,966,765 66,194,550

B. TAl sAN DAI H~N (200 = 210 + 220 + 250 + 260) 200 - -TONG CONG TAl sAN (270 = 100 + 200) 270 16,681,901,831 16,668,714,081

A - NQ pHAI TRA. (300 = 310 + 330) 300 33,732,860 33,456,250

I. NQ'ngiin han 310 33,732,860 33,456,250

5. PMi tra ngiroi lao dQng 315 7,678,635 8,706,250

6. Chi phi phai tra 316 24,750,000 24,750,000

8. Cac khoan phai tra, phai nop ngan han khac 319 1,304,225II. NQ'dai han 330 - -B - VON CHU Sa HUu 400 16,648,168,971 16,635,257,831

1.V6n dAutu cua chu sa htru 411 25,000,000,000 25,000,000,000

10. LQ'inhuan sau thu6 chua phan ph6i 420 (8,351,831,029) (8,364,742,169)

TONG CONG NGUON VON (440 = 300 + 400) 440 16,681,901,831 16,668,714,081

NguOi I~p bi~u K~toan tnnrng

Nguy~n Van Anb Nguy~n Van Anb

-~-------~~-

CONG TY co pllAN QuANLYQuYouoc TItTAng7, 46_48 Ba Tri~u, Hoan Ki~m, Ha NQi

M~u s6 B02-CTQ (ban hanh thea TTs6 125/20111TT-BTC ngay 5/9/2011)

BAo cAo KET QuA HO~T DONG SANXUAT KINH DOANH

1. Doanh thu

2. Oie khoan tnr doanh thu

3. Doanh thu thuan ve hoat d(>ngkinh doanh

5. Loi nhuan g(>pella hoat d(>ngkinh doanh (20= 10-11

6. Doanh thu hoat tai chinh 21 VI.31 1949853 557 3,117,735 3,398,543

7. Chi tai chinh 22 VI.32

8. Chi 25 89,514,617 190,484,458

. Loi nhuan thuan tir hoat d(>ngkinh doanh (30=20+21-5) 30 8,506,699 (35,61 16,138,925

QUY 2NAM 2017

10

20

48,570,000

48,570,000

46 102,535,807

102,535,807

102,535,807

150,783,655

150,783,655

150,783,655

10. Thu kMc

25,655,00111. Chi khac

31

32

40

13. tnr6'c thu~ 50 (61,273,465) 16,138,925

14. Chi thu€ TNDN hien hanh 1,701,340 3,227,785

15. Chi thu€ TNDN hoan lai

16. LQi sau thu~ TNDN 60 6,805,359 12,911,140

17. Lii tren cA hi~u 2.72 5.16

12. LQi nhu~n khac

N2U'OiI~p bi~u(Ky, h9 ten)

Nguy~n Van Anh

Ldp ngay 19 thang 07 nom 2017

K~toan trU'(Yng(Ky, ho ten)

TAng Giam d8c" 9 ten, dong ddu)

. ("~ -:-o \

Nguy~n Van Anh

CONG TY CO pHAN QuANLY QuYouoc TitTing 7, 46_48 Bit Tri~u, Hoitn Ki~m, Hit NQi

Mfrus6 B02-CTQ (ban hanh thea TTs6 125/2011/TT-BTC ngay 5/9/2011)

BAD CAD LUlJ CHUYEN TIEN T¢QUY 2NAM 2017

..Thuy@tChi tieu ~as Namnay Nam tnrocMinh

1 r 2 3 4 5I. LU11chuyen ti~n til' hoat d{lng kinh doanh 1

1. Ti~nthu tir hoat d9ng nghiep vu, cung cdp dich vu va doanh tht 01

2. Ti~nchi tra cho hoat d9ng nghiep vu va ngiroi cung cdphang h 02 (31,630,039.00)

3. Ti~nchi tra cho nguoi lao d9ng 03 (24,340,253) (75,000,000.00)

4. Ti~nchi tra Hiivay 04

5. Ti€n chi n9P thue thu nhap doanh nghiep 05

6. Ti~nthu khac tir hoat d9ng kinh doanh 06 50,829,000 105,252,000.00

7. Ti~nchi khac tir hoat d9ng kinh doanh 07 2,582,138 (9,711,591.00)

Liru chuy~n ti@nthuan til' hoat d{lngkinh doanh 20 (2,559,154) 20,540,409

II. LU11chuysn ti@ntil' hoat d{lngdftu til 2

1.Ti~nchi d~mua sam, x§y dung TSCf) va cac tai san dai han khr 21

2.Ti~n thu tir thanh ly, nlnrong ban TSCf) va cac tai san dai han kl 22

3. Ti€n chimua cac cong cu no' cua dan vi khac 23

4. Ti~nthu tir thanh Iy cac khoan d~u tu cong C\l ng cua dan vi kh 24

5.Ti~nchi d~utu g6p v6n vao dan vi khac 25

6.Ti~nthu h6i d~utu g6p v6n vao dan vi khac 26

7. Ti€n thu c6 ruc va 19inhu~n dugc chia 27 1,949,853 1,128,986.00

LU11chuy~n ti@nthuftn til' hO\ltd{lngd§u til 30 1,949,853 1,128,986

III. LllUchuy~n ti~n til' hO\ltd{lngUtichinh 3

1. Ti~nthu tir phat hanh c6 phi~u, trai phi6u, nh~ v6n g6p cua ch 31

2. Ti~nchi tra v6n cho cac chUsa hiiu, mua I~ic6 phi~u cua cong 32

3. Ti~nvay ngfuIh~, dai h~ nh~n dugc 33

4.Ti~n chi tra ng g6c vay 34

5.Ti€n chi tra ng thue tai chinh 35

6. C6 ruc, 19inhu~n da tra cho chu sa hiiu 36

LU11chuy~n ti~n thu§n til' hO\ltd{lngUti chinh 40 - -LU11chuy~n ti@nthuftn trong ky (50 =20+30+40) 50 (609,301) 21,669,395

Ti~n va tllO'DgdllO'Dgti~n dau ky 60 16,603,508,367 16,686,420,263

=- (

--­, ..11'"=

----------- -------- ---~-------

Anb b1lOng cua tbay d6i tY gia b6i 40ai quy 46i ngo~ti t~ 61

Tiin va tU'O'DgdU'O'Dgtiin cu6i ky (70 = 50+60+61) 70 16,602,899,066 16,708,089,658

NgU'Oilip bi~u KS toan truimg

Nguy@nVin Anh Nguy@nVinAnh

y

J)

~.?..-

Cong ty CP Quan Iy Quy Quac T~Tang 7, s6 46_48 Ba Trieu, Roan Ki~m, HN

Thuy~t minh Bao cao tiii ehinhCho kY hoat d9ng tai chinh

BAN TIIUYET MINH BAo cAo TAl cHiNH

Tir ngay 0110412017 din ngay 3010612017

I . D~C DIEM HO~T DQNG DOANH NGIII¥P

Hinh thue SO' hiru vanCong ty Co Phan Quan 1)-'quy Quoc Te ( dau day goi tat lei" cong ty" ) tien than leicong ty CP quanIy quy An Phu duoc thanh I~p thea gifty clnrng nhan dang kY kinh doanh s6 0103015273 do So' K~hoach va dAunr thanh ph6 ha n9i cftp ngay 29/12/2006, gifty phep heat d9ng s6 17IUBCK­GPIIDQLQ ngay 29112/2006, gifty phep b6 sung s6 2401QD- UBCK ngay 02104/2007, gifty phepdiSu chinh s6 191UBCk- GPDC ngay 18/08/2008 va gifty phep diSu chinh s6 55IUBCK - GPDC ngay04/09/2009, gifty phep diSu chinh s6 611UBCK- GPDC ngay 01/02/2010 va gifty phep diSu chinh s620IUBCK-GPDC ngay 27110/2011.. Theo giAyphep diSu chinh s6 46/GPDC -UBCK do UB chimgkhoan Nha nuac cAp ngay 29/08/2012 d6i ten Cong ty CP quim Iy quy An Phu thanh cong ty CP quanIy quy Qu6c T~. V6n diSu I~ cua cong ty Ia: 25,000,000,000 VND (Rai mum liim tYdAn!!ch~n)

Linh v\l'c kinh doanh

Cong ty ho~t d9ng trong linh V1JCtrUng khoan

Ngimh ngh~ kinh doanh

Quim Iy quy DAu tu chUng khoan

Quan Iy danh ml,lCdAu tu chUng khoan

IT . KY KE ToAN, DON VI TIEN T:¢ SU DVNG TRONG KE ToAN

Ky k~ toan, don vi ti~n t~ sir dyng trong k~ toan

Ky k~ toan nam cua Cong ty bllt dAutil ngay 01 thang 01 va k~t tMc vao ngay 31 thang 12 hang nam.

Dan vi tiSn t~ su dl,lng trong ghi chep k€ toan Ia d6ng Vi~t Nam (VND)

ill .CHUAN MlfC VA CHE DQ KE ToAN Ap DVNG

cM G6ki toem ap dl,mg

Cong ty ap d\mg Ch€ d9 k€ toan ap dl,lng cho cong ty c6 quan Iy quy ban hanh thea thong tu s6125/20111TT-BTC ngay 05/09/2011 cua BQ Tai chinh va Quy€t dinh s6 15/2006/QD - BTC ngay20103/2006 cua BQ twang BQTai chinh va cac thong tu huang din thgc hi~n chu~n mgc k€ toan

Tuyen b6v€ vi¢c tuan thit Chudn ml:fC ki toan va cM G6ki toan

Cong ty da ap dl,lng cac Chu~n m1Jck€ toan Vi~t Nam va cac van ban huang din Chu~n m1Jcdo Nhanuac da ban hanh. Cac bao cao mi chinh duqc I~p va trinh bAy theo dung mQi quy dinh cua tUngchu~n mgc, thOng tu huang din th1Jc hi~n chu~n m1Jcva Ch€ dQk€ toan hi~n hanh dang ap dl,lng.

Hinh thuc s6 ki toan ap dl,mg

Cong ty ap dl,lnghinh thuc k€ toan: Nh~t kY chung

IV . cAc cHiNH SACH KE ToAN AP DVNG

Nguyen tic xac djnh cac khoan ti~n va cac khoan nrong duong ti~n

Tien la chi tieu t6ng hop phan anh toan bl) s6 tien hien co cua doanh nghiep tai thai diSm I~p baocao, g6m tien m~t tai quy cua doanh nghiep, tien gtri ngan hang khong ky han, ducc ghi nhan va I~pbao cao thea d6ng Vi~t Nam ( VND), phu hop voi quy dinh tia Luat k€ toan s6 03/2003/QH11 ngay17/06/2003

Cac khoan dAu ill ngan han khong qua 3 thing co kha nang chuyen d6i dS dang thanh tiSn va khongco nhieu rui ro trong chuyen d6i thanh tiSn kS illngay mua khoan dAu ill do tai thai diSm bao cao,

Nguyen tic ghi nhi-n cac khoan diu tir tai chinh

Khoan dAuill vao cong ty con, cong ty lien k€t duQ'c k€ toin thea phuong pMp gia g6c, LQ'inhu~nthuAn duQ'cchia illcong ty con, cong ty lien k~t pMt sinh sau ngay dAu ill duQ'cghi nh~n vao Bao caoK€t qua ho~t d9ng san xu§.t kinh doanh. Cac khoan duQ'c chi a khac (ngoai IQ'inhu~n thuAn) duQ'c coila phAn thu h6i cac khoan dAu tu va dUQ'cghi nh~ la khoan giam trir gia g6c dAu ill.

Khoan dAuill vao cong ty lien doanh duQ'ck€ toin thea phuong pMp gia g6c. Khoan v6n gop liendoanh khong diSu chinh thea thay d6i cua phAn So' hiiu cua cong ty trong tai san thuAn cua cong tylien doanh. Bao cao K~t qua ho~t dl)ng san xu§.t kinh doanh cua Cong ty phan anh khoan thu nh~pduQ'cchia ill lqi nhu~n thuAn lily k~ cua Cong ty lien doanh phat sinh sau khi gop v6n lien doanh.La<.;Klluan uau LU<.;nungKlluan U;llllllJl Ult:m oau <.;au,nt:u:- Co thai h~n thu h6i ho~c dao h~ khong qua 3 tMng kS illngay mua khoan dAu ill do duQ'c coi la "illong duong tiSn";- Co thai h~n thu h6i v6n du&i 1 nam ho~c trong 1 chu Icy kinh doanh duQ'cphan lo~i la tai san ng~nh~n;- Co thai h~ thu h6i v6n tren 1 nam ho~c hon m9t chu Icy kinh doanh duQ'cphan lo~i la tai san daiJ,,,".Nguyen tic ghi nhi-n va phlln b8 chi phi tra trllO'c

Cac chi phi tra tru&c chi lien quan d~n chi phi san xu§.t kinh doanh nam tai chinh hi~n t~i duQ'c ghinh~ Ia chi phi tra tru&c ng~n h~n va duQ'Ctinh vao chi phi san xu§.t kinh doanh trong nam mi chinh.

Cac chi phi sau day da phat sinh trong nam tai chinh nhung duQ'ch~ch toan vao chi phi tra tm&c daih~n dS ph§.nb6 dAnvao k€t qua ho~t d9ng san xu§.t kinh doanh trong nhiSu nam:- Chi phi thanh I~p;- Chi phi tm&c ho~t dl)ng, chi phi chuck bi san xu§.t (bao g6m cac chi phi dao t~o);- Chi phi chuySn dia diSm, chi phi t6 chuc I~i doanh nghi~p;- Chi phi ch~y thir co tai, san xu§.t thir pMt sinh Ian;- Cong C\ld\lng C\lxu§.t dung co gia tri Ian (phan b6 khong qua 2 nam);- La chenh I~ch tY gia cua giai do~n dAuill xay d\fl1gco ban;- Chi phi sira chua Ian tai san c6 dinh pMt sinh m9t IAnqua Ian;

Nguyen tic ghi nhi-n chi phi phai tra

Cac khoan chi phi thvc t€ chua pMt sinh nhung duQ'c trich tm&c vao chi phi san xuAt, kinh doanhtrong Icy dS dam bao khi chi phi phat sinh thvc t€ khong gay dl)t bi~n cho chi phi san xu§.t kinh doanhtren co So' dam bao nguyen t~c phu hqp giua doanh thu va chi phi. Khi cac chi phi do pMt sinh, n~uco chenh I~ch v&i s6 da trich, k€ toan tiSn hanh ghi b6 sung ho~c ghi giam chi phi illong Ung v&iphAn cbenh I~ch.

Ghi nhi-n cae khoan phai tra thllO'Dgm~i va phai tra khae

Cac khoan phai tra ngiroi ban, phai tra nQi bo, phai tra khac, khoan vay tai thai diem bao cao, n~u:- Co thai han thanh toan duoi 1 nam hoac trong met chu ky san xuAt kinh doanh duoc phan loai h\ nongan han.- Co thai han thanh toan tren 1 nam hoac tren mQt chu ky san xuAt kinh doanh duoc phan loai hi nodai han,Tai san thieu cho xu ly dtroc phan loai la no ngfut han,Thu~ thu nhap hoan lai duoc phan loai la no dai han.

Nguyen tic ghi nh~n v6n chii SO' hfru

V6n dAunr cua chu so hiiu diroc ghi nhan thea s6 v6n thirc gop cua chu So' htru.V6n khac cua chu So' hfru diroc ghi thea gia tri con lai gitta gia tri hQ'Ply cua cac tai san rna doanhnghi~p duQ'ccac t6 chuc, ca nhan khac t~ng, bi~u sau khi tm (-) cac khoan thu~ pMi nQP (n~u co)lien quan d~n cac tai san duQ'c~ng, bi~u nay va khong b6 sung v6n kinh doanh tir k~t qua ho~t dQngkinh doanh

Chenh l~ch 15' gia h6i doM phan anh tren bang can d6i k~ tom la chenh l~ch 15' gia h6i doai pMt sinhho~c danh gia I~i cu6i kY cua cac khoan mvc co g6c ngo~i t~ cua ho~t dQng dAu tu xily d\fllg CO' ban.

LQ'inhu~ sau thu~ chua philn ph6i la s6 Iqi nhu~n tir cac ho~t dQng cua doanh nghi~p sau khi tm (-)cac khoan di~u chinh do ap dvng h6i t6 thay d6i chinh sach k~ toan va di~u ehinh h6i t6 sai sot trQngy~u cua cac nam tru6'c.

Nguyen tic ghi nh~n doanh thu

Doanh thu bim heme au:acehi nhan khi a6ne th&ith6a man cae aiJu kien sau:

-Doanh thu cua cong ty chu y~u la doanh thu duQ'c ghi nh~n tir cac hQ'Pd6ng chuy~n nhuqng chUngkhoan co kY h~n, duQ'c ghi nh~n tren CO' So' liii suftt cua hQ'Pd6ng va thai gian phat sinh trong nam.

Doanh thu cung cdp dich V(l

Doanh thu hO\ltd{)ngtai chinh

Doanh thu phat sinh til ti~n liii, ti~n ban quy~n, c6 rue, lQ'inhu~ duQ'c chia va cac khoan doanh thuho~t dQng tili chinh khac duQ'cghi nh~n khi thOa man d6ng thm hai (2) di~u ki~n sau:- Co kha nang thu duQ'c lQ'iich kinh t~ til giao dich do;- Doanh thu duQ'cxac dinh tuong d6i ch~c chfut.

C6 ruc, lqi nhu~n duQ'c chi a duQ'c ghi nh~n khi cong ty duQ'cquy~n nh~ c6 ruc ho~c duqc quy~nnMn lqi nhu~ tir vi~c gop v6n.

Nguyen tic va phuong phap ghi nh~n chi phi tai chinh

Cac khoan chi phi duQ'c ghi nh~ vao chi phi tili chinh bao g6m:- Chi phi ho~c cac khoan 16 lien quan d~n cac ho~t dQng dAu tu tili ehinh;- Chi phi cho vay va di vay v6n;- Cac khoan 16do thay d6i 15' gia h6i doai cua cac nghi~p V\l phat sinh lien quan d~n ngo~i t~;- D\TphOng giam gia dAu tu chUng khoan.

Cac khoan tren duqc ghi nh~n thea t6ng s6 pMt sinh trong kY, khong bU trir v6'i doanh thu ho~t dQngtai chinh.

Nguyen tic va phuong phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phithu~ thu nh~p doanh nghi~p holn l\li

Chi phi thu~ thu nh~p hoiin l~i hi~n hanh duqc xac dinh tren ca So' thu nh~p chiu thu~ va thu~ sufttthu~ thu nh~p doanh nghi~p trong nam hi~n Mnh.

Chi phi thu8 thu nhap doanh nghiep hoan lai duoc xac dinh tren co so s6 chenh lech tam thai dirockhAu tnr, s6 chenh lech tarn thai chiu thue va thue suAt thue thu nhap doanh nghiep,

V . ThOng tin b6 sung cho cac khoan muc trinh bay tren

Bang Can d6i k~ toan va Bao cao K~t qua kinh doanh

1.TIEN

Ti€n m~t tai quyTi€n gill ngan hangC{>og

Cu6i ky Dliu kyVND VND

150,823,514 566,913,66816,452,075,552 16,036,594,69916,602,899,066 16,603,508,367

0 °() ()

Cu6i ky Dliu kyVND VND

16,036,000 18,295,00016,036,000 18,295,000

° °Cu6i ky DAukyVND VND

0 °0 0Cu6i ky DAu ky

7,678,635 6,678,6357,678,635 6,678,635

Cu6i ky Dliu ky24,750,000 37,125,00024,750,000 37,125,000

° °

3 . cAc KHoAN PHAI THU NGAN ~ KHAc

Phai thu hoat dQng ttl vfutc{>og

4. TAIsANNGAN~NTam img

Ki cuvc, IcY quyC{>og

5 . PHAI TRA NGUOI LAO D(>NG- Phai Ira cong nhan v;enC{>og

6 . CHI pHi PHAI TRA.Cong ty TNHH Ki~m toan va ttl vfto Thing Loog - TDKC{>og

7 • VON can SO mru

Bang d6i chi~u bi~n d{>ngcua V6n chti SO' hfru

8 . cAc KHoAN PHAI TRA., PHAI N(>P KHAc- Oie khoan phai Ira, phai nvp khfiePhai Ira bao hiim xii hPi

CVng9 . DOANH THU THUAN BAN HANG vA CUNG cAp DJCH V

£)072 vi tinh: VND

Cu6i ky DAu ky1,304,225 1,304,225

1,304,225 1,304,225

VND VNB48,570,000 53,965,80748,570,000 53,965,807

0 0Cufli kY DAu ky

VND VND0 1,167,8820 1,167,8820 0

Cufli ky DAu kyVND VND

Doanh thu phi quan 1.9tAi sanC{>ng

10 . Chi phi hO\lt d{>ogtiti chinh

Chi phi khac (*)C{>og

11 . CHI PHi QuANLY DOANH NG~P

- L(J'inhuQ.nkl todn sau thul TNDN- L(J'inhuQ.nho(ic laphfin bDcho cD dong sit hllu cDphilu phD tJ

- sa cDphilu phD thong dang luu himh trong nam

- Lai ca ban tTen cDphilu

27,285,998 26,448,5800 3,000,000

14,727,156 18,052,883

42,013,154 47,501,4630 °Cu6i ky Dftuky

VND VND6,805,359 6,105,7816,805,359 6,105,7812,500,000 2,500,000

2.72 2.440 0

- Chi phI nhfin vien quiin Ij- Thul, phi If phi- Chi phI khlic

CQng

12 . LAI CO BAN TREN CO PRIEU

vn. NHiJNG THONG TIN KHAcs6 li~u so sanh

Sf>li~u so sanh 1ftsf>lieu tren Bao cao tai chinh cho nam k~t thuc ngay 30 thang 06 nam 2017.

K~ toan trllcYngHil N9i, Ngay 19 thdng 7 ndm 2017

.'vi