cAo TAI NHAT cHo NAM xEr rxOc rr rxAruo tz HAm...,aI:rt.'ii rC '+\.\ CONG TY TNHH CHUNG KHoAN AcB BAo cAo TAI cHiNH HoP NHAT CHo NAM TAI cHiNH KiT THOC NGAY 3I THANG 12 NAM 2019 N9I

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c6NG TY TNHH CHUNG KHoAN AcB

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CONG TY TNHH CHUNG KHoAN AcB

BAo cAo TAI cHiNH HoP NHATCHo NAM TAI cHiNH KiT THOC NGAY 3I THANG 12 NAM 2019

N9I DUNG

Th6ng tin vB doanh nghiCp

BAo c6o cia Ban T6ng Gi6m tt6c

86o c6o ki6m to5n d6c l6p

B5o c6o tinh hinh tAi chinh hop nhAt (M5u sO BOi - CTCruHN)

B5o c5o kLit qui hoat dQng hop nfrat 1m5u sO aOZ - CTCTXN;

B5o cio luu chuy6n ti6n te hqp nhSt (M5u s6 eOgU - CTCI(HN)

86o c6o tinh hinh bi6n d6ng v6n chrl sd h0u hop nhat(MAu s6 804 - CTCI(HN)

Thuytit minh b6o ceo tai chinh hgp nn6t 1lit5u s6 eOS - CTCI(HN)

TRANG

1

3

4

6

,,10

12

15

16

c6NG TY TNHH CHUNG KHoAN AcB

THONG TIN vE DoANH NGHIEP

GiAy ph6p thinh lipvi ho7t ttgng 56 O6iGPHDKD ngay 29 rhdng 6 nim 2000 do Uy ban

Chung kho6n Nhd nu6c cdp Giay phep thdnh tAp vd hoqtd6ng cli duoc di6u chinh nhi6u tin vi tAn gAn nhSt sO26/GPDC-UBCK ngay 1 1 thang 7 ndm 2O17 .

Hgi il6ng Thinh vi6n 6ng Nguy6n Drlc Thdi HAn Ch0 tichOng

^lguiSn Thinh Long ThAnh vir3n

Ong T0 Ti6n Ph5t ThAnh vi6nBd Nguy6n Nggc Nhu Uy6n ThAnh vi6n

Ban T6ng Gi6m da5c Ong Trinh Thanh CAn T6no Gi6m tl6cOng Nguy6n Duy Khoa ph6i6ng Gidm d6cOng DiQp Th6 Anh ph6 T6ng Gi6m tt6c (n6n

ngay 3 th6ng 2ndm2020)

Ngudi dai diQn theo phrip luft Ong Nguy6n Drlc Th6i H6n chrl tich HQi rtdng Thinh vi6n

Trg sd chinh 41 Mac Dinh Chi, phudng Da Kao, eu?n 1,ThAnh ph6 H6 chi Minh, Vigt ltam

Chi nhinh Cho Ldn 321 -323frdn ph0, phudng 8, euOn 5,Thinh ph6 H6 Chi Minh, Vi_61 Nam

Chi nh6nh Truong Dlnh 107N Truong.Dinh, phudng 6, euin 3,Thdnh ph6 H6 Chi Minh, ViQr Nam

Phdng giao dich Minh Khai 442 NguyEn Thi Minh Khai, phudng 5, euin 3,Thinh ph6 Ho Chi Minh, vict Nam

Chi nhinh Hi Ngi 10 phan Chu Trinh, phudng phan Chu Trinh,Qufrn Hoin Ki6m, Thinh ph6 Ha Nai, Viet Nam

Chi nh6nh Hii Phdng i5 Hodng-Di6u, eu6n H6ng Bing,Thrinh ph6 Hii phdns, VieaNam-

c6NG w TNHH CHUNG KHoAN AcB

THONG TtN Vt DOANH NGHTEP(ti6p theo)

Chi nhinh Ddr Ning LAu 4, Tda nhir 218 Bach Ding,Phudng Phu6c Ninh, eu6n Hdi ChiuThanh ph6 Oe N5ng, ViQr Nam

Chi nh6nh Kh6nh Hda 80 euang Trung, phuong Lgc Tho,Thirnh ph6 Nha Trang, Tinh Kh6nh Hda, Vi6t Nam

Chi nh5nh V0ng Tiu 111 Hoirng Hoa Th6m, phudng 2,Thenh ph6 V0ng Tdu, Tinh Bd Ria _ V0ng Tdu, MQt Nam

- chinhsnh cinrho

ll,;ii,[i?iflTl,,"i,llrl;?3!xil3,y[,1l;,

Chi nh5nh Dding Nai LAu 4, 220 Hdr Huy Gi6p, Khu ph6 .1,

Phuong Quyet ming, Thdnh ph6 Bi6n Hda,Tinh D6ng Nai, Vi6t Nam

C6ng ty Ki6m toin C6ng ty TNHH pwC (Vigt Nam)

C6NG TY TNHH cHt,NG KHoAN AcB

rRAcH NHTEM cUA BAN TONG Gl^M ooc ootvot BAo cAo TAtcHiNH Hgp NHAT

Ban T6ng Gi6m al6c crja C6ng ty TNHH Chrlng kho5n ACB (,,C6ng ty,,) chiu tr6ch nhigm tApb5o c6o tai chinh hgp nhit thc hien trung thuC vd hqp tf tinh hinh t,i cninn cria c6ng ty vig6r-'S ty con (gai chung la "Tap doan") tai ngay 31 th6ng 12 ndm 2019 vi k6t qui noa[ A6ng,tinh hinh luu chuy6n ti6n tQ vd tinh hinh bi6n d6ng v6n chrl sd h0u trong nim tdi chinh t6t ttrr:lvio ngdy n6u tr6n. Trong viQc l6p b6o c5o tdi chinh hEp nh5t niy, Ban T6ng Giirm ct6c duocy6u cAu phAi:

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Theo d6y, chung t6i ph6 chu5n b6o c6o tdi chinh hqp nh5t dinh kem ti, trang 6 tliin trang 65.lqo cao tdi chinh hop nhSt ndy phdn 6nh trung thr.rcvi hop tf tinh hinh tdi ch'inh t"p nr,aicraTap qoan tai ngdy 31 thdng 12 nam 201.9 c0ng nhu x6t qui noat d6ng hop nh6t, tinl ;inh tuucnuyen rren re hgp nhat vd tinh hinh bi6n cl6ng v6n chrl sd hou hop nh5t trong nem tai chinhKet thuc vao ngay n€u tr6n phn hqp voi cdc Chudn muc K6 to6n Vi6t ruam, dne dO K6 t;6;Doanh nghiQp Vi0t Nam vi cdc quy dfinh ph6p rf c6 ri6n quan cl6n vi6c rdp vd trinh biy b6o cdotAi chinh hEp nh5t Ap dung cho c5i c6ngiy chung knoan'noat dOng iai ViCt Nam.

Trinh Thanh CAnTSng Gi5m dOc

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ch0ng t6i di ki5m toSn b6o c6o tdi chinh hop nh6t kdm theo cia c6ng ty TNHH chrlng kho5nf_Cp ("!OnO ty') va c6ng ty con (gsi chung td "Tap doan,,) Ouqc tQf ngay 31 thang j2 nam2019 va dLpqc Ban T6ng Gi6m d6c ph6 duygt ngriy 29 thdng 2ndm2oio'. Bdo cdo-tdi chinhhEp nhat lly b."9 gdm: b6o c6otinh hinh tdi chinh hop nhai tai ngdy 31 th6ng 12ndm2019,P1o ":-o

k6t qud h-oat-tlong hop nhat, bdo c6o tuu chuyBn tien tO hqp nnat va oio c6o tinh hinhbi6n cl6ng v6n chi sd hou hop nhSt cho nim tdi chinh k6t.thic cirng ngdy neu tren vdr thuy6tminh b5o cdo tdi chinh hop nh5t bao g6m c6c chinh sdch kii to6n cni yeiu iir trang 6 O6n tffi65.

Tr6ch nhiQm crja Ban T6ng Giim diic

Ban T6ng Gi5m d6c cia c6ng ty chiu k6ch nhi6m v6 vio-c l?p vi trinh bdry trung thuc vd hqp hib59 ciro tii chinh hop nhSt crla Tip doan theo c6c chuan muc Ke toan viei n"..,.,, che;6"K6to6n Doanh nghi€p Viet Nam vd cdc quy dinh ph6p rf c6 ri6n quan d6n viic iif ,J trinr, uayb39 crig tai chinh foo-nhat 6p dung chocdc cang iy tnong khodn hoat donq t;i Vi6t Nam vichiu rrdch nhi6m v6 ki6m sodt noi b0 md ean r6n! Gidm c,5c ,a" oi"n ia

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Tr6ch nhi6m crla Ki6m toin vi6n

I,.i:h,.ilSi:1":lyl9 l9i td dua ra ! ki6n.v6 b5o cdo tdi chinh hqp nh6t ndy dr,ra rr6n k6r qud

cu.Oc kiem todn. chung t6i.di ti6n hdnh ki6m todn theo c6c chuan ru" x6. io?n viet r.r*uac chuan muc nay y6u cau chlng t6i tu6n th r-] chuSn muc vd c6c quy trlnh ve dao duc nghalghiep, lap k6 hoach vd thuc hi€n cuoc ki6m torin d6 dat duqc.sq Oa; O,io nqp ti16 ,ie" lie,bdo c5o tii chinh hqp nhat cia Tip dodn c6 cdn sai s6t trong y6u hay kh6ng.

c6ng vi€,c.kjdm Jo?n b.ao g6m thuc hi6n c6c thtl tuc nhdm thu thap cdc bino chunq ki6m todnve cac so rreu va thuyet minh tren beo cao tdi chinh hop nh5t. c6c tho tuc ki6m tod-n duoc luachon dua tr6n x6t do6n crla ki6m toan vien, bao.g6m-ddnh gi6 rrii ro co sai sot trong y3u trong

3,1"*"1",1a1 ,:1i11 ngn nrr,{t,!g gian.rQn.ho6c nnAh 6n. Khiihuc hi6n d6nh sia cdJriiro nay,

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..r? I?q d:at C6ns vi6c ki6m to6n c0ng bao gom vieio6nh sie rinh thich hop cria cdc:!,I.-=lI: l9al d'j.ec

"ae.quns va tinh hop t! cia cic uoc tinh ke toan ctta Ban i6ng ciamooc cung nhu danh gia viec trinh bdy t6ng th6 b6o cdo tdi chinh hop nh5t.

ching t6i tin tudng ring cdc bdng chong ki€m todn ma ching t6i d6 thu thap dLrqc ra day divd thich hop ldm co s& cho f ki6n fi6m to5n cia ch(ng t6i.

i ox-- t, rrruu a-.r u,',,.,C6ng ty TNHH PwC (Viet Nam)

le:8.-Saigg.n lower. 29 L6 Dudn. euen 1. Tp. H6 Chi Minh. viet NamDT: +U (28)3 8230796, www. pwc.cony'vn

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Y kiiin cria Kiiim to6n vi6n

Theo ! ki6n cria chrlng t6i,. b6o cao tdi chinh hop nhSt dd phdn 6nh trung thuc vd hgp l1i, xettr6n c5c khia canh trgng y5u, tinh hinh tdi chinh hop nhit coa TQp dodnlai ngay 3t ihang 12nam 2019, c0ng nhu ket que hoat ct6ng.hop nhjt, tinh hinh tuu chuy6n tidn te iE'p nhdt vd tinhhinh bi6n clqng v6-n ch0 sd hou hop nh5t trong nem tai chlnh xet trr:c cing ngdy'n6u tren, phirhop voi c5c chudn muc xe toan viet Nam, cne cro K6 to6n ooantr ngniep-vi'6t Nam vd cdcquy clinh ph5p l1i c6 ticn quan d6n vigc tap vd trinh bdy bdo cdo tai chintihqp nhit dp dung choc5c c6ng ty chung kho6n dang hoat clqng tai Vigt Nam.

Nguy6n Hodng NamS6 CiSy CN OKHN kirim to6n:0849-2018-006-1Chir kf duoc iy quy6n

56 hieu bao c6o ki6m to6n: HCMC8798Thinh ph6 H6 Chi Minh, ngay 29 thdng 2 nim 2020

Mai TrAn Bdo Anh56 Giey CN DKHN ki6m todn:

4166-20't 7-006-1

di6n cho C6ng ty TNHH PwC (Vigt Nam)

CONG TY TNHH CHUNG KHoAN AcB

BAo cAo riNH H|NH TAt cHiNH Hop NHAr

MA

so cHlrCu

1oo rAr sAl xeAl lat110 Tii san tAi chlnh111 Tien va cec khoan tuong dtrong tian111 .1 Ti6n11 1 .2 Cdc khodn h.ong duvng tidn112 Cac tai san tai chinh ghi nhan th6ng qua tailt6

("FWPL)113 Cac khoan ttAu tu gio d6n ngay deo han

('HrM)'114 C6c khoin cho vay116 Dp phong suy giam gie tri cec tai san tai chinh

vd tAi sdn th6 ch6pCAc khoan phai thu

Phdi thu ve dq thu ci tk, ti6n tei cec Ei senEi chlnh

118 Tra truOc cho ngudi b6n119 Phai thu c6c dich vu cong ty chung kho6n

cung c5p122 CAc khoan phdi thu khac129 Op phong suy giam gi6 ki cac khoan phai thu

130 Tii sin ngin han khac131 Tam ung133 Chi phi tra trudc ng5n han135 Thu6 gi6 ki gia tlng rtugc khAu tru136 Thu6 vi c5c khodn phai thu Nha nu6c

2.453.839.076.275

2.430.436.628.9623.1 11 1.679.536.834

9.779.536.834101.900.000.000

3.2(al 217.016.748.470

3.2(b) 534.000.000.0003.2(c) 1.679.237.676.535

3.3 (124.938.192.223)3.4(a) 10.881.148.265

10.881.148.2651.29s.609.807

3.4(b) 2.322.397.859230.896.395

3.4(b) (1.289.192.e80)

23.402.417.313367 .379.07 4

3.5(a) 2.864.688.264330.662.842

3.11(a) 19.839.717.133

93.443.191.238

s5.789.8s9.1663.6(a) 38.179.328.833

't02.935.045.464(64.755.716.631)

3.6(b) 17.610.530.33346.357.794.811

(28.747.264.478)

MAu sii Bo1 - cTcK/HN

T?i ngiy

117117.2

ThuyCtminh

3.s(b)3.153.7

3.8

31.12.20',t9VND

37.653.332.072786.531.000

1.864.378.043

20.000.000.00015.002.423.029

15.002.423.029

31.'t2.2018VND

2.621.400.905.738

2.615.802.740.21547 1 .51 1 .7 17 .721

69.811.717.721401 .700.000.000

279.607.951.411

12.000.000.0001 .953.096.667.406

(105.885.419.360)1.432.052.117

1 .432.052.117652.53'1.455

3.914.940.882741 .691.s63

(1.269.392.980)

5.598.165.52331 .000.000

3.452.673.411190.959.905

't .923.532.207

129.596.498.109

70.012.118.92943.968.043.658

102.709.682.642(58.741.636.984)26.074.',t05.27146.057.794.811

(19.983.689.540)

59.554.349.180695.426.000

2.678.658.',t2221 .180.265.05820.000.000.000'15.000.000.000

15.000.000.000

200

220221222223a227228229a

250251252253254255255.1

270

TAI SAN DAI HAN

Tii sin c6 dinhTai san c6 dinh h&u hinh

Nguyen gieGie ti hao mdn luy k6

TAi srin c6 dinh v6 hinhNguyen gi6Gie fii hao mdn tuy k6

TAI san dei h?n khacKy quy dai hanChi phi ka truoc dai hanTai san thu6 thu nhap ho5n taiTiAn nQp Qu! H6 trq thanh toanTai san dei han khac

TEn n1p Quy Bi) trir giao dich chhng khoenph,i sinh

TONG CQNG TAI SAN 2.547.282.267 .513 2.750.997.403.847

Cac thuyCt minh tu trang 16 d6n trang 65 td m6t ph6n cAu thanh bao cao tai chinh hop nh5t nay.

b

CONG TY TNHH cHIiNG

BAo cAo TiNH HiNH TAI(tii!p theo)

KHOAN ACB

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il5u sii eot - CTCK/HN

Tei ngiyMA

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minh

31.',12.2019

VND

663.564.614.442

663.55'1.614.442

65.000.000.000

65.000.000.000

501.000.000.000

2.154.248.397

1 .732277 .942

137.000.000

4.239.397 .212

6.988.102.330

180.762.565

9.538.322.670

72.581.s03.326

13.000.000

13.000.000

1.883.717.653.071

3',t.12.2018

VND

925.798.257.491

925.645.937.983

874.0o0.ooo.oo;

2.7s6.386.885

4.022.064.808

205.000.000

4.764.101.024

1 1 .062.498.185

173.566.545

26.473.849.535

5.9'17.808

2.182.553.193

1s2.319.s08'135.948.058

16.371 .450

1.825.199.146.356

1.E25.199.146.3s6

1 .500.000.000.000

1 .500.000.000.o00

106.'165.261.112

127.415.160.327

91.618.724.917

251.590.619.562(159.971 .894.645)

300

310

3'1 I312

316

318

320

321

322

JZJ

324

325

327.7ao

cHITIEU

Ng PHAI TRA

N9 phei tri ngin h1nVay va no thue tai san tai chinh ngan han

Vay ngdn han

Trai phi6u phat hanh ngln hqnPhai trA hoat dong giao dich chu'ng khoanPhai tra nguoi ban ngrn hanNgudi mua tra tidn tru0c ngin hqnThu6 va cec khodn phii n6p Nha nu6cPhai tra ngudi lao dong

Cac khoan trich n6p phoc loi nhan vienChi phi ph6i trd ngin hqn

Doanh thu chua thuc hiQn ngin hanCac khoan phii tri khAc ng5n han

3.9

3_9

3.10

3.11(b)

3.12

3.13

3.14

340 Ng phai tra dai h?n349 Chi phi phai tra dai han353 Cec khoan phai tra khac dai han

400 v6N cHU Sd Ht U

410

411

41 1 .1a

414

415

4',t7

417.1

417.2

440

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Qu! dr.r tro b6 sung v6n ttidu tg

Quy dU phong tai chinhLgi nhu6n sau thu6 chua phan ph6i

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rONG coNG No pHAt rM vA vON cHUSO HUU

1.883.717.653.071

3.'r6 1.s00.000.000.000

1.500.000.000.000

1 12.618.300.601

133.868.199.816

3.17 137.231.152.6U

273.692.869.738

(136.461 .717.0E4)

V6 Vin V6nKC to6n trudng

2.547.282.267.513 2.750.997.403.847

Thanh CinT6nq Gi5m al6c

cac rhuy5t minh to rrans 16 rr6n trans 65 ta mor phan "",

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Tli ngiyM'sii cHl rCu

A TAI sAN cOA CONG TY cHIiNG KHoAN vATAI sAN QUAN LY THEo cAiI KET

002 Chung chic6 gi5 nhan gio h0

Thuy6t 3,1.12.2019 t1.12.2019minh VND VND

Theo s6 luqng4.1 4.050 094 6.050.094

Theo nQnh gi6 (VND)OOO Tai sen tai chinh niem y6ud5ng ky giao dich tai

Trung tam Luu ki Chrlng khodn (VSD) c0acong ty chung kho6n 4.2 141.858.380.000 192.308.850.000

009 Tii s5n tii chinh da tuu ky tai VSD va chuagiao dich crla c6ng ty chung khoan 23.884.900.000 23.884.950.000

010 Tii sdn tai chinh chd v6 cia c6ng tychring khoan 4.3 _ 186.800.000

012 Tai san tai chinh chua tuu ky tAi VSD cria c6ngty chr.png khoen 4.4 45.523.370.000 45.523.370.000

B TAI sAN vA cAc KHoAN PHAI TRA vE TAISAN QUAN LV cAM KET vol KHACHHANG

Theo n€nh git6 (VND)

021 Tai sen tei chinh niem yCudeng ky giao dich taiVSD crla Nhd dAu tu 25.520jg4.465200 24.1 17.597.520.000

021.1 Tai sen Ai chinh giao dich trl do chuydn nhtrung 22.415.208.234.700 21.O7A.S13.IOO.OOO021.2 Tdi sen Ei chinh hqn ch, chuycn nhtnng 4g.s6s.17o.ooo s0.473.710.000021.3 Tei sen bi chinh giao dich cAm c6 2.469.797.410.000 2.424.434.690.000021.4 Tai sen tei chtnh phong t6a, tam gi? 372.4O|.S4O.OOO 372.4OI.S4O.OOO021.5 Tei sen Hi chtnh chd thanh toen 213.204.110.500 1g1.6A5.6A0.000022 Tai san tai chinh da tuu ki tAi VSD va chua

giao dich cia Nhd dAu tu 241.432.g40.000 792.394.070.000022.1 Tei sen hi chinh de tuu ki tai VSD ve chua

giao dich, tudochuyqn nhtwng 2OO.32B.B4O.OOO 765.255.160.000022.2 Tdi sdn tdi chinh de bu ky tAi VSD va chva

giao dlch, han chd chuy$n nhtrung 4r .1o4.ooo.ooo 27.13a.glo.oooO2g Tai san tai chinh cho vd crta NhA dAu tu 312.952.502.800 150.660.560.000024b Tii sin tii chinh chua luu ky tai VSD crla Nha

diu tu 14.565.637.190.000 4.863.364.490.000

cac thuy6t minh ti, trang 16 dain trang 65 la mQt phAn ciu thanh bao cao tai chinh hqp nhel nay.

I

CONG TY TNHH CHI,,NG KHoAN AcBm5u sii got - crcK/HN

cHl TrEu NeoAr aAo cAo riNH xiNt rlr cxiruu nEe uxArcAc

MA

so

Tqi ngiy31.12.2019

VND

362.227.726.048

10.006.025.323

u.721.474.0002.457.385.964

372.233.7 51 .371

372.233.746.807

4.56441.107.299

2.416.27 8.665

31.12.20't8

VND

154.746.648.423

15.985.064.736

108.627.690.400

2.466.903.672

170.731.713.159

170.731 .711.445

1 .71421 .586.300

2.445.317.372

L_----yl

!---

Pham Thi SanhNgudi l6p

V6 Vin V6nKC todn trudng

Trinh Thanh CAnT6ng Gidrm cl6cNgdy 29 thang 2 nem 2020

(ti6p theo)

cHi TIEUThuytitminh

B TAI SAN vA cAc KHoAN PHAI TRA vE TAI SANOUAN LY cAM KEr vot KHACH HANG (ti6p theo)

026 Tidn grli cr)a khAch hang027 Ti6n ghi c1a Nhd ddu tu vd giao dich chhng khoen

theo ph.Nng thttc CTCK quen ly027.1 Tien gtti k! qui cna Nhe dlu tu tai VSD028 TiAn grli t6ng hqp giao dich chung khoan cho kh6ch heng030 Ti6n goi cia T6 chuc phet hanh chung khoAn031 Phai ha Nha OAu tu v6 ti6n gl}i giao dich chung khoan

theo phuong thuc CTCK qudn l!031.1 PhAi te Nhe d6u tu trong nrrtc vd ti6n gd giao dich

chung khoen theo phlnng thtic CTCK quen ry031.2 Pheite Nhe dAu tu nttrc ngodi ve dnghi giao dich

chhng khoen theo phLung thtic CTCK quen ry032 Phdi trii T6 chuc phat hanh chring kho6n035 Phai tra c6 tl}c, g6c vd tii trti phi6u

Theo gie ti UNp)

429 .412 .61 1 .335 281 .826 .307 231

,/;l'/rtal

s\

,as'26*o r.v 1hitru(rttlNttr

cec thuy6t minh ti, trang 16 d6n trang 65 ri mot ph6n c6u thanh b6o cao tai chinh hqp nhat nay.

MA

s6

C6NG TY TNHH cHt.TNG KHoAN AcB

BAo cAo KET oUA HoAT oQNG HEP NHAT

cHi IEU

DOANH THU HOAT OQNG

01 Lai tu cac tai san tai chinh ghi nhan th6ng qua

rei/r6 (FVTPL")

01.1 Lei ben cec Ei sdn tdichinh FVTPL 5.1

01.2 Teng chenh Ech Eng vd ddnh gie pi c^c tdi sen bichinh FVTPL 5.2

01 .3 Cd tLtc, ti6n lei phdt sinh tb tdi sdn tdi chinh FVT1L 5.302 Lei tir cac khoan dAu tu n5m gio d6n ngay d6o han (,,HTM',)

03 Lai tu cec khoan cho vay va phai thu06 Doanh thu nghiQp vr,r m6i gioi chung khoan S.409 Doanh thu nghaep vu tuu ky chung kho6n10 Doanh thu nghiep vu tu v5n tai chinh11 Thu nhap hoat dong kh6c

lutSu sii eoZ - cTCK/HN

Nem tii chinh ki6t th0c ngey

Thuy6t 31.'12.2019

minh VND

118.796.202.406

15.022.510.819

85.919.498.23317.854.193.354

14.283.880.500

191 .323.327.366

140.683.856.542

9.051.518.524

885.000.000

5.383.366.434

129.787.157.569

8.436.163.370

95.056.349.414

26.294.644.785

982.209.272

200.332.984.594

203.613.698.052

9.553.186.463

1.636.000.001

s.142.127.120

31.12.2018

VND

TONG DoANH THU HoAT oQNG

CHI PHi HOAT OONG

21 L6 tu cac tai san tai chinh FVTPL21.1 L6 ben cec fti sdn tdi chinh FW1L21.2 T6ng chenh Ech giem v6 denh gie bi c6c Ei sdn Ei

chinh FVTPL

24 Chi phi dl'} phdng tai san tai chinh, x& ry r6n thAt c6ckhoan phai thu kh6 doi va t6 suy giam tai san teichinh va chi phi di vay cia cac khoan cho vay

26 Chi phi hoat dong tu doanh27 Chi phi nghiep vU moi gioi chUpng kho6n30 Chi phi nghiep vU tuu ki chfng khoen31 Chi phl nghiep vu tu ven tai chinh32 Chi phi cec dich vU khec

4E0.407.151.772 ss,t.047.363.171

(62.590.498.843)

(181.178.171)

5.? /62.409.320.672)

5.5 (B1.s8o.4ss.oo2)

(1.743.066.360)

(1 12.157.813.416)

(10.094.963.676)

(2.479.219.095)

(3.126.705.580)

(150.021.541.931)

(9.211.727.491)

(140.809.814.440)

(93.483.714.305)

(2.577.110.625\

(134.106.287.739)

(13.435.001 .972)(2.305.202.522)

(25.300.000)

TONG GHI PHi HoAToQNG 1273.772.72't.9721 (395.954.159.094)

C6c thuyCt minh t& trang 16 d6n trang 65 te mot phan cau thanh beo c6o tai chinh hgp nh& nay.

10

C6NG TY TNHH CHUNG KHoAN AcB

BAo cAo KEr ouA HoAr D9NG Hop NHAr(tiep theo)

M5u s6 eoz - crcK/HN

NAm tii chinh k6t th0c ngtyME

sO

51

60

cHi nEu

DoANH THU HoAT oONG rAl cxitnDoanh thu, du thu cd tuc, lei tien gli ngan hang

kh6ng k| han

TONG DoANH THU HoAr ooNG rAr cxinH

CHI PHi TAI CH|NHChenh lgch 16 ty gaa h6i do6i da va chua thuc hiCn

TONG cHI PHi TAI cHiNH

CHI PHi BAN HANGcnr pri ouAlr LY coNG w oHUNG KHoAN

KET oUA HoAT oONG

THU NHAP XIAC VA CHI PHi KHACThu nhap khacChi phi kh6c

TONG KET oUA HoAT ooNG KHAC

eo TONG Lgt NHUAN KE ToAN rRuoc rHuE91 Loi nhuan da thL?c hien92 Loi nhuan/(16) chua thuc hien

lOO CHI PHi THUE THU NHAP DOANH NGHIEP (TNDN)100.1 chi phi thu6 TNDN hi6n hdnh100.2 Thu nhap thu6 TNON hoan tai

2OO LgT NHUAN K€ TOAN SAU THUE TNDN

3.142.762.872 3 .872 .7 82 .228

3.'.t42.762.872 3.872.782.228

(51.514.477) (9.71 1.895)

Thuyiitminh

31.12.2019VND

31.12.2018VND

('li'01") (9.711.89s)

61

6?

70

5.6(1.889.363.0s7) (3.514.4s5.70s)

(49.880.r82.791) (ss.o19.638.792)

157.956.132.307 100.422.179.913

71

72

80

1.365.451.874(60.120.268)

'i51.*159.26,1.463.913135.751.286.35223.s10.177.561

(30.304.497.339)5.7 (9.124.232.281)5.7 (21.180.265.058)

944.433.874(26.533.884)

11*r*'t 01.340.079.903't47.093.544.929

(45.753.465.026)

(19.00s.842.049)(22.582.777 .544)

3.s76.935.495

t-

----_111.-

Pham Thi SanhNguoi lip

V6 Vin VAnKi-i to6n trudng

128.956.966.57.t A2l,34.237.851

Trinh Thanh CAnT6ng Gi6m Ct6cNgiy 29 th6ng 2 ndm 2020

cac thuy6t minh tu trang 16 t 5n trang 65 ra mot phan cau thanh bao c6o tai chinh hqp nhar nay.

11

CONG TY TNHH cHt,NG KHoAN AcB

BAo cAo LI,U CHUYEN TIEN TE HoP NHAT(Theo phuong phep giin ti6p)

itltu s6 B03b - CTCK/HN

Nem tai chinh kiit th(c ngay

MA

s6Thuyetminh

31.12.2019VND

159.261./$53.913(127.210.266.603)

15.294.208.083't9.072.572.863

61.886.544.580(14.286.071 .409)

(209 .177 .s20 .7201

62 .409 .320 .672

(85.919.498.233)

86.101 .380.502(522.000.000.000)

273.858.990.87r

214.012.305.0721.592.543.023

510.795.168(964.813.6E4)

(4.503.759.8s9)

1.402.265.226(27 .M0.417.207)(7 4.454.259.644)(2.932.86s.218)

7.196.020

(524.703.8121

(4.074.395.85s)(7 18 .937 .472)

(51.187.5s7.120)

3',1.12.2018

VND

101.340.079.903(120.06r.590.603)

14.554.977.274

17.904.059.666

75.097.356.108(990.354.272')

(226.627.629.379',)

140.809.814.440

(95.056.349.414)

(124.566.906.539)

204.151 .079.927

35.748.641.730

226.365.579.7901.506.729.833

(2.'t52.763.484\(26.937 .721.784\

2.043.947.2873.216.165.657

(45.172.118.679\(59.073.561.582)

2.609.109.8957.576.915

64. 5.401

3 .429 .312 .325(6 336.334 058)

24.t.975.236.960

0'l

0203

04060708t011

cHi TIEU

Luu chuyBn tiin tr)r ho?t dong kinh doanhLqi nhuan kii toAn tn Oc thuii TNDNDiiu chinh cho cac khoan:

Kheu hao tai sin c6 dinhCac khoan dU phong

Chi phi lai trai phi6u vi lAi vayLai tu hoat d6ng dau tuDu thu tiAn lai

Bi{in ttQng cac chi phl phi tialn tCTang chenh lech giem vd danh gia tai gi6 tri cac tai san

tai chinh FVTPL18 BiiSn ttQng c5c doanh thu phi tiin tQ

19 Teng chCnh lech tang vC denh gie tai gia tri cac tai santei chinh FVTPL

Thay d6i v6n luu dQngGiam/(tang) tai san tai chinh FVTPLTing cic khodn dAu tu nim gi0 d5n ngay deo han (HTM)Giam cac khoan cho vayGidm phii thu hin c6c tii san tai chinhGiam phai thu va du thu c6 tuc, tiAn tai cec tai san

tai chinh37 Giam c6c khoan phai thu cac dich vu CTCK cung c6p39 Giam/(tang) c6c khoan phai thu kh6c40 Teng cac tai sen khac41 (Giam)/teng chi phi phai ka (khong bao gdm chi phi

lai vay)42 Giam chi phi tra trudc43 Thu6 TNDN da n6p44 Lai vay dA tra45 (Gidm)/tang phai tra cho nguoi ban46 Tang c6c khoan trich nOp phrjc loi nhan vien47 GiSm thu5 vd c6c khoan phai n6p Nha nuoc (Khong

bao gdm thu6 TNDN de nop)48 (Giam)neng phai tra nguoi tao dong50 Gidm phAi trd, phii n6p kh5c60 Luu chuy€n tiiin thuin t& hoat ttQng kinh doanh

30JI

36

C6c thuyEt minh i& trang 16 tt6n trang 65 td mQt phin cAu thanh beo cao tai chinh hqp nh6t nay.

12

C6NG TY TNHH cHt/NG KHoAN AcB

BAo cAo Luu cHUyEN T|EN rE Hgp NHAT(Theo phuong ph6p giSn ti6p)(ti6p theo)

61

6270

ttrtSu sri gogu - cTcK/HN

Nem tii chlnh k6t thtc ngayMA

sriThuyiitminh

31.12.2019VND

(646.714.676)

2.190.909(644.523.767)

6.'r 1.117.568.915.5821.117.568.915.582

6.2 (1.42s.s68.915.s82)(1.425.568.915.582)

(308.000.000.000)

31.12.2018VND

(3.583.908.360)

8.145.000(3.575.763.360)

1.012.000.000.000

1.012.000.000.000(%s.000.000.000)(945.000.000.000)(1 16.507.752.356)

(49.507.752.3s6)

CHiTIEU

Luu chuyBn fiAn tD hoat dQng atau tuTiSn chi ttd mua sim tai san c6 dinhTi6n thu tir thanh li, nhuong ban tai san c6 dinhLuu chuydn tiiin thuin tr! hoqt d6ng itiu tu

Luu chuygn ti6n tr) holt dQng tii chinht 3 I ren vay goc73.2 Ti6n vay gdc kh6c74 Tidn chi tri no g6c vay74.3 Ti6n chi td no gdc vay kh6c76 C6 tuc, tql nhuan da tra cho chrl s& hou80 Luu chuy€n tiin thuin tr) ho?t atong tai chlnh

(Giim)/ting tiin thuin trong ki

1Ol Tiin vi cic khoan tuong ituong tiln ttiu nim101.1 Tidn1O1.2 C6c khoan tuong duong tidn

103 TiEn vi c6c khoan trrong ituong tiin cu6i nim103.1 Tidn103.2 C6c khodn tuong ttuong ti6n

(359.832.180.887) 188.891.721.214

471.511.717.72'l69.811.717.721

401.700.000.000

l'l1.679.536.8349.779.536.834

101 .900.000.000

282.619.996.477210.819.996.477

71.800.000.000

47 1 .5't 1 .7 17 .7 21

69.811 .717 .721

401.700.000.000

C6c thuy6t minh tir trang tO O6n trang 65 ta m6t phan c5u thanh b6o ceo tai chinh hgp nh5t ndy.

13

CONG TY TNHH CHUNG KHoAN AcBu5u sri gosu - cTcK/HN

BAO CAO LUU CHUYEN TIIN TE HoP NHAT(Theo phuong phap gi6n ti6p)(ti6p theo)

eHAN Ltn cHUyEN nEN rE HoAr ogNG MOt GtOt, Uy rxAc cUA KHAcH HANG

Nem tei chinh ket thoc ngiyMA

si5 cHl flCuThuyritminh

Luu chuy6n tiin hoet dQng mOi gioi, uy th6c cUa kh6ch hing01 Tien thu ban ch0ng khoan m6i gioi cho khach hang02 Ti6n chi mua chri,ng khoAn m6i gi6icho khech hang07.1 Tidn gii kf qu! cia khach hang tAiVSO08 Chitra ihanh toan giao dich chrirng kho6n

cia khech hang09 NhQn ti6n grli d6 thanh toan giao dich chrng khoen

cia kh6ch hang14 TiAn thu cia T5 ch0c phat hanh chfng khoan15 Ti6n chi td T6 chrirc phat hanh chU,ng khoen

Ting tidn thuin trong nim

30 Tiin vi cic khoin tuong duvng tiin diu nim criakh6ch hing

3'l Tidn giri ngin hang dau nam32 Ti6n grh cia nhd ttdu tuve giao ttich chtmg khoen

theo phrnng thrc c6ng ty chmg khoen quen ry33 TiCn gd tdng hqp Eao dich chthlg kho6n chokh^ch hang

35 fiin gii cia cAc td chrc ph6t hdnh

40 TiBn vi cic khoin tuwng ituong UAn cu5i nim criakhich hlng

41 TiAn gli ngan hdng cu6i n6m42 Tiin gii cia nha ddu tuvd giao dich chmg khoen

theo phuong thtrc cdng ty chmg khoen quen 043 Tiin glti tdng hqp giao dich chi,ng kho6n cho khech heng45 116n grh cia Td chLtc phet hdnh

147.585.304.104 24.77 5.684.825

44.838.566.376.406(44.892.472592.806)

(5.979.039.413)

(44.60s.890.570.049)

44.811.371.647 .674953.389.724.393

(953.399.242.101)

31.12.2018VND

55.960.'143.700.450(55.941.839.573.250)

15.985.oer.736

(61.379.064.035.415)

61 .369.747.785.300'L 608.554.872.49.1

(1.608.752.'129.487)

31.12.2019VND

261.826.307 .231281.826.307 .231

170.731.713.1s9

108.627.690.4002.466.903.672

429.412.611.335429.412.611.335

372.233.751.37154.721 .474.000

257.050.622.406257 .O50.622.406

1U.062.898.538

90.323.563.2002.664.160.668

2E1.826.307.231

281.826.307 .23',1

170.731.713.15910E.627.690.400

2.466.903.672

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V6 Vin VAnK6 todn trudng

Trinh Thanh CAnT6ng Gidm d6cNgdy 29 thSng 2 ndm 2020

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Giiy ph6p thinh lQp vi hoqt dQng

C6ng ty TNHH Ch0ng khodn ACB ("C6ng ty") ld c6ng ty trach nhiem hiru han mOtthdnh vi6n duqc thinh lap tai ViCt Nam theo GiSy phep Thinh lip vi Hoat dOng s6O6/GPHOKD do U! ban Chrlng kho6n Nha nu6c cAp ngiry 29 th6ng 6.ndm-2000..Gi5yphep thanh l6p vdr hoat ct0ng d5 dugc di6u chinh nhi€u lAn vi lAn gAn nnSt s626IGPOC-UBCK ngdy 1'l th6ng 7 ndm 2017.

Trq sd chinh vi th6ng tin li6n hq

C6ng ty c6 tru sd chinh dit tai 41 Mac Oinh Chi, Phudng Oa Kao, Quin 1, Thinh ph6H6 Chi Minh, Vi€t Nam.

Th6ng tin liCn hC:Email: www.acbs.com.vnDiCn thoai: (028) 38.2341 59 - 38.234160 - 38.2U161

Didu lQ hoqt dgng

Di€u lQ hoat tlgng cria COng ty duoc ban hanh ngAy 15 th6ng 6 nim 2000 vd s&a aOi,b6 sung ngiy ngiy 9 thdrng 'l nim 2018.

Hoql dgng chinh

Hoat dlgng chinh crla C6ng ty la m6i gi6i chrlng khodn, ty doanh ch0ng kho6n, tu v5nclSu tu chung khoan, tLrvlniai cninn-Ooann nginiep, bio lSnh ph6t hin6 chrlng kho6n,cho vay ki qu! vi luu k! chung kho6n.

56 luqng nhin vi6n

Tai ngAy 31 th6ng 12ndm2019, Tip doin c6 322 nh6n vi6n (ngiry 31 thdng 12 nim2018: 32O nhan viCn).

Quy m6 v6n

TEi ngiy31 th6ng 12 nim 2019

("ngiy b6o c5o")VND

V6n tli6u 19 cia C6ng tyT5ng v5n ch0 sd h0uT6ng tdi sin

1.500 000.000.0001 .883.717.653.0712.547 .282.267 .513

16

c6NG w rNHH cHt'NG KHoAN AcB mau s.i Bo5 - crcK/HN

r oac olEru no4r ogne cUl coNG TY (ri.ip rheo)

Myc ti6u dAu tuvi hgn ch6 diu tu

Muc ti6u ttiu tu crla C6ng ty ld t6i uu h6a lgi nhuin. Danh muc dAu tu cia C6ng ty vic5c han cne eiu tu phii phr) hop v0i muc ti€u vd chinh s6ch dAu tu d5 duEc quy dinh16 trong Di6u lq ho4t alQng cOa C6ng ty vd ph5p luat ch0ng kho6n hiQn hdnh.

Ciu trfic TQp ilodn

C6ng ry la c6ng ty con 100% v6n cia Ng6n hing Thuong mai C6 pnan A Cnau gruganhdng me"), mQt ngAn hang thuong mai c6 phin duEc thdnh l6p tai Vi6t Nam.

Tai ngiy 31 th5ng 12 nem 2019, C6ng ty c6 chin (9) chi nh5nh, m6t (1) phdng giaodich, vi m6t (1) c6ng ty con 1OO% v6n ld C6ng ty TNHH MQt thirnh vi6n Quin l1i,Qu!ACB ('ACBC') dusc thAnh l6p theo giSy ph6p hoat dQng sO +tiUeCX-Cp do Uf banCh0ng kho5n Nhi nu6c c5p vdo ngdy 28 thiing 10 nim 2008, kinh doanh trong linhvuc quin lf qu!.

2 c(c CHiNH SACH KE ToAN cHU YEU

2.1 Co s& lip bio c6o Gi chinh hop nhSt

86o c6o tdi chinh hqp nhSt da ctuoc lip theo c6c Chuin muc K6 to5n ViQt Nam, Ch6d6 KE to5n Doanh nghiQp ViQt Nam, Th6ng tu 210l2014ffT-BTC ngdy 30 thdng 12 nim2014 ("Th6ng tv 21012014fff-BTC"), Th6ng tv 33412016fiT-BTC ngay 27 theng pnim 2016 ("Th6ng tu 33/.|201O|[T-BTC'), C6ng vdn 6190/BTC-COKT ngiry 12 th6ng 5ndm2017 ("C6ng vin 6190/BTC-CDKT") vd Th6ng tv 23t2O18rff-BTC ngay 12 thang3 nam 2018 ("Th6ng tu 23l201Bfff-BTC") do B0 Tdi Chinh ban hdnh va cec quy dinhphrip lf c6 li6n quan dl6n viQc l6p vi trinh biy b6o c6o tii chinh hgp nh6t dp dung choc5c c6ng ty ch0ng kho6n hoqt dl6ng tai ViQt Nam.

86o c6o tdi chinh hop nhat kdm theo kh6ng nhim muc dich trinh biy tinh hinh tdi chinhhop nhet, kCt que hoat dqng hqp nhet, tinh hinh luu chuyen ti6n tC hEp nhet va tinhhinh bi6n d6ng v6n chO sd h0u hop nhSt theo c5c nguyCn tic vi th6ng 16 kC toanthudng druoc chSp nhan d c5c nuoc vir cdrc th6 chC khec ngoai ViQt Nam.b5c nguy€nt5c vi th6ng lC k6 toen s& dung taiViCt Nam c6 thC kh6c voi-c6c nguy€n tac vA tn6ng 6ktir to6n tqi c6c nudc vd c6c th6 chC khac.

Bio c6o tdi chinh hop nhSt duoc lip theo nguyen tdc gi6 g6c, ngoai tru c6c tdi sin tiichinh ghi nhan th6ng qua l5il16 (,FVTPL) dugc do tudng vi ghi nhan theo gia tri thitrudng hoic gia tri hEp lj,(trong trudng hop kh6ng c6 gii thi trudng).

2.2 Utc tinh k6 to6n

Vi€c lip b6o cdo tai chinh hop nh6t tudn thrl theo cac ChuAn myc KC toan ViCt Nam,ChC d0 K6 to6n Doanh nghiEp Vigt Nam vi c5c quy dinh phAp tf c6 li6n quan d6n viQclap va trinh bdy bao cao.tei chinh-hEp ntr6t ap dung cho c6c c6ng ty chong khoen hoatdQng tai Vi€t Nam y6u cAu Ban T6ng Gi5m tl6c phii c6 nhirng LI6c tinh vd gii Ctinh inhhudng dl6n s6 lieu va viQc trinh biy c6c c6ng no va tai sin ti6m tang tai ngay bao c6o,c0ng nhu c6c s6 tieu ve doanh thu vd chi phi trong su6t ndm tii chinh.

17

CONG TY TNHH CHUNG KHoAN AcBruSu si5 aos - cTcK/HN

z cAc cxiNx sAcx x€ roAr cxU vEu (ti6p theo)

2.2 Uoc tinh f5 toan 1ti6p oeol

C6c u6c tinh vi gid dinh c6 inh hudng trgng y6u d6n bAo c6o tii chinh hop nh5t bao gdm:

. ci6 tri thi trudngigi6 tri hqp li, crla c6c tii sAn tii chinh (Thuy6t minh 2.8 vi Thuy6tminh 3.2(a)). Gia tri phin b6 crla c5c khodn clAu tu HTM vA c6c khoin cho vay (Thuy6t minh 2.8vir Thuy6t minh 3.2(b) vd Thuy6t minh 3.2(c)). Drr phdng suy giim gie tri cac khoin diu tu HTM vi c6c khoin cho vay (Thuy6tminh 2.8 vi Thuy€t minh 3.3). Du phdng suy giam gi6 tri circ khodn phii thu (Thuy6t minh 2.9 vd Thuydt minh 3.4)

. Thdi gian hou dr,rng uoc tinh coa tdi sin co alnn 6nuy6t minh 2.11 vi Thuyrit minh36)

. Thdi gian hiru dung uoc tinh crla chi phi trd tru6c (Thuy6t minh 2. 13 vA Thuy€tminh 3.5).

2.3 He th6ng vi hinh thriec s6 ki! toan ip dgng

Tip tloin srl dung phAn mdm kt! to6n theo hinh thuc nhQt kf chung tl6 ghi s6 c6cnghi6p vu kinh t6 ph6rt sinh.

2.4 Nim tii chinh

Nam tai chinh cria T6p ttodn b5t dAu ti ngdy 1 thang 1 ct6n ngdy 31 thdrng 12.

2.5 Don vi tidn tQ sr) dqng trong k6 toin

Don vi ti6n t9 hinh biy tr6n b6o c5o tii chinh hEp nhAt lA D6ng Vi€t Nam ("VND" hoic"odng"), cirng lA don vi ti6n t0 srl dung trong k6 to6n cOa C6ng ty.

Don vi tiirn t€ srl dung trong k€ to6n crla C6ng ty vd c6ng ty con ttugc. x5c ttinh dua viodon vi ti6n tQ chi y6u s* dqng trong c6c giao dich b6n hdng, cung c6p dich vu, c6 dnhhudng l6n d€n gi6 bAn hdng ho6, cung cAp dich vu; don vi ti6n t€ dnng dC niCm yet giab6n vi nhin thanh toan; don vi ti6n tQ sr) dung chri y6u hong viCc mua hang h6a, dichvu; c6 inh hudng l6n 66n chi phi nhdn c6ng, nguy6n vft li€u vi c6c chi phi sin xu5t,kinh doanh kh6c, vi th6ng thudng dirng da thanh toan cho cac chi phi d6.

Ngoii ra, C6ng ty vi c6ng ty con cdn sr? dqrng don vi ti6n te trong k6 to6n tl6 huy dOngc6c nguiin luc tii chinh (nhu ph6t hinh c6 phi6u, tr6i phi6u) vi/hodc thudng xuy6n thuduqc ti] c6c hoAt dlgng kinh doanh vi tich tro lai.

C6c nghiOp vq phAt sinh bing ngoai t€ tluqc quy tt6i theo t! gi6 giao dich thuc t6 5pdung tai ngiry phSt sinh nghiQp vr,t theo huong d5n crla Th6ng tu 20012C14fiT-BfC("Th6ng tu 20012014") ngey 22 theng 12 nem 2014. Chenh lech t! gi6 ph6t sinh tu c5cnghigp vtr niy ttuoc ghi nhQn lA thu nhQp hoic chi phi trong b6o c6o k6t qua ho?t donghqp nhat.

Tdi sAn vd nq phii tri bing ti€n t€ c6 g6c ngoai tg tai ngay b5o c5o lin luEt dtuqc quyd6i theo t! gi6 mua vi t! giA ban ngoai tQ cria ng6n hang thuong mai noi TAp doAnthudng xuyCn c6 giao dich ip dung tai ngAy b6o c5o. C6c khodn ngoai te g[ri ngAnhang tai ngdy b6o cao dugc quy tl6i theo t!'gidr mua crla chinh ngAn hdng thuong mainoi Tip doirn md tiri khoin ngoai tQ.

18

.ONGw'NHH .HUNG KHoANAcB Mau s6 Bos-crcK/HN

z cAc cxiNx sAcx xE roAr cxU vEu (ti6p theo)

2.5 Don vi tidn t9 sr) dgng trong k6 to6n (ti.-ip theo)

Ch6nh l€ch t! gia ph6t sinh tt viQc quy tl6i niy cluqc ghi nhan la thu nhAp ho{c chi phitrong b6o c5o kdt qui hoat dQng hop nh6t.

2.6 Go sd hqp nhSt bao c5o tii chinh

C6ng ty con

C6ng ty con li nh*ng doanh nghiep mi TAp doin c6 quydn chi ph6i cac chinh sdch tiichinh vA hoat dQng crla doanh nghi6p, nhim thu ttugc lqi ich kinh t6 ta] cac hoat dqngcOa doanh nghi€p dl6, thuong dti kdm lA viQc n5m gi0 hon mQt n&a quydn bi6u quy6[Sy t6n tai vi tinh hiru hiQu cria quy6n bi6u quy6t iidm tang dang Auqt thqc thi hoacdugc chuy6n d6i se duoc xem xei khi dldrnh gia tieu fap-Ooin-c6 quy6n ki6m soAtdoanh nghiCp hay kh6ng. C6ng ty con dugc hop nhSt todn b0 k€ tl:I ngdy quy€n ki6msodt dld chuy6n giao cho T?p dodn. Vi6c hqp nh5t ctr6m dLrt kC ttr tric quy6n iiem so6tkh6ng cdn.

Phuong phap k6 toen mua duqc Tip atoin sr] dUng d6 hach to5n viCc mua c6ng tycon. Chi phi mua dluoc ghi nhAn theo gi5 tri hop lj,cria c6c tii sin dlem trao dl6i, c6ngcu v6n

-duEc ph6t hinh-vi c6c khoin nE phii tri-di phdt sinh hoSc d5 thrlra nhAn tai

ngiy diSn ra vi6c trao d6i, cQng voi c5c chi phi li6n quan tnrc ti6p d6n vi6c mua. C6c taisAn x6c dinh ttuoc, no phAi trd vd nh0ng khoin no ti6m tdng da duqc thua nh6n khihgp nh5t kinh doanh duoc x6c dgnh truoJ h6t theo gia tri hqp-ly tqi ngiy mua kh6ng kdd6n loi ich c0a c6 d6ng kh6ng ki6m sodt. Khoin vuqt tr6i gi0a chi phi mua so v6i piSnsd h0u cOa ben mua trong gi6 tri tii sin thuln duoc xem li loi th6 thuong mai. N6uphAn sd h0u b6n mua trona gi6 tri hqp tf tirl sin thuin lon hon chi phi

-mua, pnin

ch6nh lQch duoc ghi nhAn ngay vdo b5o c6o k6t qui hoat dgng nEp nh5t.

Trong giao dich hEp nhat kinh doanh qua nhi6u giai-dloqn, khi x6c dinh loi th6 thuongnJai hoAc lii tu giao dich mua gid 16, gi6 phi khoin dlu tu vdo c6ng ty con duqc tinh 15t6ng cria gia phi tai ngdy dat ttuoc quy6n ki6m so6t c6ng ty con cong v6i gi5 phi cianhirng lan trao d6i tru6c di duqc Cl6nh giir tai theo gi5 tr! hqp t9 tai ngay c6ng ty m9ki6m so6t c6ng ty con.

Giao dich, c6ng n9 vi c6c khoin l5i, c6c khoin 16 chua thr_rc hiQn phdt sinh giira cAcc6ng ty trong ctng Tip doin dluoc loai trrlr khi hop nh5t.

Chinh sach k6 to6n cia c6ng ty con c0ng thay d6i n6u can thi6t d6 dam bdo sy nh6tqu6n vdi chinh sAch kC toen dang duqc Tip dloin 6p dung.

86o c6o tii chinh c0a cec c6ng ty trong Tip doin sO dung AB ngp nnat phdi duoc lApcho cirng mQt kj' k6 to6n. N6u ngay k5t thrlc kj, kC to6n kh61 nhau, thdi gian chCnh tCchkh6ng vuqt qu5 3 th6ng. 86o c6o tii chinh sir dung d6 frqp ntrSt phdi ttuoc d6u chinhcho inh hudng cOa nh0ng giao dich vA sq kiQn quan trgng xdy ra gi*a ngay k6t thrlc ki,k6 to6n cria cac cong ty con va lQiV rq thuc ky k6 roanl0a'Tap-doan.-ob oai cOa rik6 toan vd su khac nhau vA thoi di6m tap bdo ceo tdi chinh pnii duEc th6ng nh5t quic6c ndm.

19

c6NG TY TNHH .HUNG KH.AN acB Mau s6 Bo5 - crcK/HN

z cAc cxinx sAcx xE roAr cxU yEu (ri.ip theo)

2.7 Tidn vi cic khoin tuong duong tidn

TiAn vi c5c khoin tuong duong ti6n bao g6m tian mAt tai qu!, tiAn g0i ngAn hAng criac6ng ty chrlng khoAn, c5c khoin diu tu ngin hqn c6 thoi h7n thu h6i khOng qu6 ba (3)thAng k6 trir ngay mua, c6 tinh thanh khoin cao, c6 th6 chuy6n O6i OE Aang thanh cacluqng tiCn x6c dinh vd kh6ng c6 nhiAu rrii ro trong vigc chuydn d6i thanh tien.

Tidn grli cia nhd diu tu vd giao dich ch0ng khoen vdr tidn grli c0a t6 chrlc ph6t hinhdugc phin 6nh tgi cic chi ti6u ngoii b5o c5o tinh hinh tii chinh hqp nhat.

2.8 Tii sin tAi chinh

(a) PhAn loqi vi ilo ludng

0 Titi sAn tdi chinh ghi nhQn thdng qua Ei/16 ('FVTPL)

Tii sdn tii chinh FVTPL li c6c tiri sin tii chinh dlugc nim gi0 cho muc dich kinhdoanh hoic do Ban T6ng Giim cl6c x6c dinh tir ban dAu li dugc ghi nhQn th6ngqua lii/|6.

M6t tiri sin tai chinh dugc phin loai vdo nh6m n5m gi0 d6 kinh doanh n6u:

o Duqc mua ho{c t4o ra chr} y6u cho muc dich b6n lai/mua lai trong thoi gianngdn; hodc

. N6 la mQt c6ng cu ph6i sinh (ngoai tnir cac c6ng cr; ph6i sinh dugc x6c dinh ldmQt hEp d6ng bio lSnh tdi chinh hoic m6t c6ng cu phdng ngira rii ro hiQuqua)

Tai thdi di6m ghi nh?n ban diu, Ban T6ng Gi6m d6c sE xac dinh m6t tai san taichinh la tai san tai chinh FVTPL n6u vi6c phAn loqi ndy s6 ldm c6c th6ng tin ve taisin tAi chinh duEc trinh bdy mQi c6ch hqp l! hon vi m6J trong c6c l! do sau ctay:

o N6 loai trir hoic lirm giim ddng k6 sr,r kh6ng th6ng nh5t trong ghi nh6n hoicx5c dinh gi6 tri (c6n dugc gsi li su "kh6ng th6ng nh5t k6 toan") md sp kh6ngth6ng nhit niy c6 th6 bit ngudn tir vi6c xAc dinh gi6 tri crla c6c tdi sdn hoicghi nhan lai hoac 16 theo c6c co sd kh6c nhau; hoic

. MOt nh6m c6c tii sin tdi chinh dugc quin ry va k6t qui qudn lf cria n6 dugcdl6nh gi5 dqa tr6n co sd gi6 tri hEp lf vd phtr hEp vdi chinh s5ch qu6n l! rrJi rohoic chi6n luqc diu tu tli clugc quy arinh va th6ng tin v6 nh6m tAi sdn niyduEc cung c6p noi b0 cho nh0ng nguoi quin ly quan trqng coa Tap doan(duqc ndu 16 trong ChuAn mqc k6 to6n - Thuy6t minh v6 c5c ben li6n quan),vi du nhu HQi ddng thinh vi6n, Ban T6ng Gi6m d6c vd Ngin hing me.

Tii sin tdi chinh FVTPL duEc ghi nhan ban dl5u theo gi6 mua kh6ng bao g6m c5cchi phi mua c6c tii sin tdi chinh FVTPL aluqc ghi nhAn vio b6o c6o kdt qud hoatdong hqp nhSt ngay khi ph6t sinh.

20

o Tai thoi di6m ghi nhan ban dAu n6 lA m6J phin crla mqt danh muc c6c c6ng cqtai chinh cq th6 dugc quin l! vd c6 bdng chung vd vi6c kinh doanh danh muctl6 d6 nhdm mqc dich thu lqi ngln han; hoic

,.

ii(

\

CONG w TNHH CHUNG KHoAN AcBu5u sii gos - crcK/HN

2 cfuc cxittx sAcn rE roAn cx0 vEu (ri6p theo)

2.8 Tii sin tii chinh (U6p theo)

(a) Phin lo4i vi do lulng (ti6p theo)

(i) Tdi sdn tdi chinh ghi nhQn thdng qua Ei/t6 (FVTPL) $i6p theo)

Sau ghi nhQn ban dAu, tii sin tai chinh FVTPL duEc ghi nhin theo gi5 tri thitruong ho{c gi5 tr! hep lf (trong trudng hqp kh6ng c6 gii thi trudng).

Mgi khoin lai hoic 16 ph6t sinh tir viQc thay d6i gia tri crla c5c tdi sin tii chinh niydugc ghi nhan vao thu nhQp hoic chi phi tr6n bdo c6o k6t qui hoat dOng hqpnhAt.

(ii) DAu tv ndm gib cl6n ngdy dito han ("HTM")

C6c khoin dAu tu n5m gi0 d6n ngiry deo han ld cac tdi san tei chinh phi phai sinhmi:

o ViQc hoin tri la c6 dinh hay xec dinh ttuqc;. Ngiy dldro han la co 0nh;. Tip doin c6 f dinh tich cr,rc vi c6 khd ning gi0 tl6n ngAy dl6o han.

C5c khoin dAu tu HTM kh6ng bao giim:

. C6c tdi s6n tdi chinh phi ph5i sinh ma tai thdi di6m ghi nhin ban d5u d5 dugcTip dodn x6p loai vio nh6m ghi nhAn theo gi6 tri th6ng qua lai/6 ('FVTPL");

o C6c tAi san tai chinh phi phAi sinh tti ttugc T?p doin x6p loqi vdo nh6m s5nsAng dE b6n ("AFS"); vA

r C6c tAi san tai chinh phi phai sinh th6a mdn dinh nghia v6 c6c khoin cho vayvd c5c khoin phii thu.

C6c khoin dAu tu ndy duqc ghi nh6n ban dAu theo gi6 g6c bao g6m gi5 mua vdc6c chi phi giao dich phdt sinh truc ti6p tu vi€c mua cic tii sdn tdi chinh niy, sautl6 ghi nhin theo gia tri phAn b6 sO drJng phuong phip lai suSt thuc ("ElR').

Phuong ph6p l6i su5t thuc la mOt phuong phSp tinh to6n chi phi phin U6 ve tnunhip l6i hoic chi phi lai trong k! li6n quan c0a mQt tAi sin tdi chinh hoac mOt

nh6m c5c tii sin tAi chinh HTM.

L5i su5t th!.pc la lei suSt chi6t kh6u chinh x6c c5c ludng ti6n u6c tinh sE chi trihoic nhin tlugc trong tuong lai trong su6t vdng doi dq ki6n crla c6ng cr; tAi chinhhoac trong kj,han ngin hon, n6u c5n thi€t, trd vA gi6 tri ghi s6 hiQn tai rdng crlatiri sin hoic ng tii chinh.

Gi6 tri phin b6 c0a tdi sin tii chinh HTM ttugc xdc dinh bing gi6 tri ghi nhan bandiu cOa tii sin tii chinh trr]r di cac khoin hodn tri g6c, cQng (hoac trL?) c6c khoinph6n b6 lOy k6 tinh theo phuong phap lai su5t thrJc cOa phAn ch6nh lich gifra gi6tri ghi nhin ban tliu vd gi5 tri d6o han, tril di cec khoin giim tr} dr*r phdng do suygiim gid tri hoic do kh6ng th6 thu h6i (n6u c6).

21

c6NG TY TNHH cHl''NG KH.AN AcB Mau s6 Bos - crcK/HN

z cAc crirx sAcn rE roAru cxU yEu (riiip theo)

2.8 Tii sin tii chinh (tiiip theo)

(a) Phin loSi vi tto luong (ti6p theo)

(i0 Diu tv ndm gi7 il6n ngdy cl6o han ("HTM") (ti6p theo)

Tai ngdy b6o cdo, c5c khoin dAu tu HTM dugc trich lap dU phdng khi co b6t ki,bing chrlng kh6ch quan nAo v6 viQc suy giim gi6 tri holc khi ning kh6ng thu h6idugc do m6l s6 su kign xAy ra sau thdi di6m ghi nhin ban dAu giy Anh hudngd6n ddng ti6n uoc tinh trong tuong lai c0a c6c khoin d5u tu HTM. Bing chr?ngkh6ch quan c0a viQc suy giim gi6 tri c6 th6 bao gtim:

. Kh6 khdn trong y6u ve tai chinh crla t6 chuc ph5t hdnh hoic t6 ch0c giao uoc;

. Vi pham hop Ct6ng, vi du nhu mat fni ndng trd no ho{c kh6ng thanh to6n l6ihoic g6c d0ng hqn;

. Tap doan di dua ra mQt s6 uu dii nhuong b9 cho bCn di vay, vi lf do kinh t6hoic ph6p luit li6n quan d6n kh6 khin tii chinh crla b6n di vay, ma Tip dodrnkh6ng the xem x6t hon ctuEc;

. Khi ndng ph6 sdn hodc tdi co c5u tdi chinh crla b€n di vay li cao;o C6c dir liQu thu thip dugc cho th5y c6 su suy gidm do luong dugc cia ddng

ti6n uoc tinh trong tuong lai phet sinh trlr mQt nh6m c6c khodn tliu tu (TM k6tU khi ghi nhan ban diu, m{c di sU suy giim dl6 chua duqc xric dinh}u th6d6i voi tung tdi sin ri6ng 16 trong nh6m, bao g6m: I(i) Nh0ng thay d6i ti6u cuc trong tinh hinh hd ng cria nhong nguli vay

trong cirng mQt nh6m; hodc(ii) Cdc di6u ki€n kinh ttl trong nudc hoic dia phuong c6 m6i liCn quan tOi

mdt Xna ndng thanh toan d6i voi c6c khodn diu tu HTM trong nh6m.

Muc trich lip du phdng suy giam gia tri dLrgc xdc tlnh bing chdnh lgch crJa gi5 tric6 th6 thu h6i uoc tinh vi gi5 tri ghi s6 crja khodn dAu tu HTM tpi ngdy b6o c6o.Du phdng/(hodn nh0p) du phdng suy giim gi5 tri cic khodn dAu tu HTM dlugc ghinhin ting/(giim) chi phi trong b6o c6o k6t qui hoat d0ng hqp nhdt.

C6c khoin ctiu tu HTM ttuoc ph6n loai ng5n han vd ddi han trCn b6o cio tinhhinh tai chinh hqp nhAt cin cr? theo kj, h4n cdn l4i cria c6c khoin ctiu tu ndy taingiy b6o c6o.

22

CONG TY TNHH CHI,NG KHoAN AcB

2 cfuc cHiNH SACH KE ToAN cHU yEU (tiiip theo)

2.8 Tii sin tii chinh (ti6p theo)

(a) Phan lo?i vi do ludng (ti6p theo)

lu5u sti eos - cTcK/HN

(iii) C6c khodn cho vay

CAc khodn cho vay li c6c tdi sin tii chinh phi ph6i.sinh c6 c6c khoin thanh toanc6 dinh ho5c c6 th6 x6c dinh vd kh6ng tlugc ni6m y6t tren tni trudng ho4t dQng.

Trong nim b6o c6o, Tip doAn c6 c6c khoin cho vay bao gtim:

. Cho v?y giao dich kf qu!: li s6 tiAn tai ko cho nhi dlu tu mua chung-kho6nni6m y6t tr6n co sd giao dich kf qu! theo Quy6t ainh 87/QD-UBCK do Uy banChfng kho6n Nhd nu6c ban hinh ngdy 25 thang 1 nem 2017. Theo quy alinhndy, ti lQ kf qu! ban d5u (ti lQ gi6 tri tiri sin thuc c6 so voi gi5 tri chrlng kho5ndu ki6n mua dugc bing l6nh giao dich kf qu! tinh theo gi6 thi truong tqi thdidi6m giao dich) do c6ng ty chr?ng kho6n quy dinh nhung kh6ng ctugc th6p hon50%. 56 du cho vay ki qug aluqc cldm bio bdi chung khodn duqc ph6p giaodich kf qu9.

. Cho vay ung tru6c tiEin b6n chring kho6n: lA s6 ti6n rlng trudc cho nhd dAu tuc6 giao dich b5n chrlng kho5n tai ngdy giao dich. C6c khoin Ong truoc ndy c6thoi han hodn tri trong vdng hai (2) ngdy giao dich.

C6c khoin cho vay duoc ghi nhan ban dAu theo gi6 g6c. Sau ghi nhin ban diu,c6c khoin cho vay dtuEc ghi nh6rn theo gi5 tri ph6n b6 srl dung phuong ph6p l5isuit thuc ("ElR").

Gi6 tri phAn b6 crla c5c khoin cho vay duEc x6c ctinh bing gi6 tri ghi nhOn bantlSu cria tai san tai chinh tru tti c5c khoin hodn tri g6c cQng hoic tr* c6c khodnphin b6 l[y k6 tinh theo phuong ph6p l6i suat thr,rc cia phin ch6nh l6ch giira gidtri ghi nhin ban dAu vi gi6 tri,dt6o han, tru d,i c5c khoin giAm trt dr,r phdng do suygiim gi5 tr! hodc do kh6ng th6 thu h6i (n6u c6).

Tai ngiy b6o c6o, c5c khoin cho vay tlugc trich lip dg phdng khi c6 bing chOngvii vi6c suy giim gi6 tri. Mrlc trich l?p du phdng suy giim gia tri duqc x5c dinhbing ch6nh iCch cOa gie tri thi truong cria tii sin dtim bio vi giA tri ghi s6 criakhoin cho vay tai ngay b6o c6o. Dp phdng/hoin nhip drf phdng suy giim gi6 tric6c khoin cho vay duEc ghi nhin t5ng/gidm chi phi trong b5o c6o k6t qui hoqttlOng hqp nhit.

23

C6NG TY TNHH CHUNG KHOAN ACB i,EU 36 BO5 - CTCK/HN

2 cAc cHiNH SACH KE ToAN cHU yEu (ti6p theo)

2.8 Tii sin tii chinh (U6p theo)

(b) PhAn loli lgi

(i) PhAn loqi lqi khi b6n tdi sdn tdi chinh kh6ng thuQc nh6m FVTPL

Khi b6n cAc tii san tai chinh kh6ng thuQc nh6m tai san tai chinh FVTPL, Tip doAnphii thuc hiin phin lopi lai c6c tAi sin tAi chinh trl c6c nh6m tii sin khSc c6 li€nquan v6 tii sin tii chinh FVTPL tru6c khi b5n. C6c ch6nh lQch dt6rnh gidr lai tiri sintii chinh AFS l0y k6 trong v6n chrl sd h0u sE ttugc ghi nhan vao bdo cio k6t quihoat dOng hEp nh6t nhu lA c6c diAu chinh do ph6n loai lai.

(ii) Phdn loai lai do thay ddi dV qnh hodc khe ndng ndm gib

Tip dodn dluqc phAn loai lqi cic tai san tai chinh vdo nh6m tdi sin tdi chinh kh6cphn hEp do thay tt6i dr.r (linh hoic khd ning ndm gi0, theo ct6:

o Tdi sAn tai chinh FWPL phi ph6i sinh vi kh6ng bi y6u ciu ph6n loai vio nh6mtdi sdn tAi chinh FWPL vdo l0c ghi nhin ban clAu c6 th6 duqc phirn loai lai vdonh6m cho vay vd phii thu trong mQt s6 truong hqp dac biet hoac vdo nh6mti6n vd tuong duong ti6n n6u th6a m5n c6c di6u kien dtuqc phan loTi vionh6m niy. C6c khoin Ei, 16 da ghi nhSn do tl6nh gi5 lqi tai sin tii chinhFVTPL truoc thdi di6m ph6n loai lai s6 kh6ng duEc hodn nhfp.

. N6u do thay d6i dq alinh hoic khd ning n5m gi0, viQc ph6n loai mOt khodn dAutu vdo nh6m n6m gi0 cl6n ngiry d6o han ("HTM') kh6ng cdn phtr hqp thi khoindAu tu d6 phii dugc chuy6n sang nh6m tii sdn tii chinh s5n sing d6 b6n("fFS") va phii duoc dinh gi5 lsi theo gi5 tri hqp ly. Ch6nh lOch gi0a gi6 tri ghis6 vi gi6 tri hgp ly s6 tluqc ahi nhSn vdo l5i/16 tr6n b6o c6o k6t qui hoat dQnghqp nhSt nhu li c5c diBu chinh do phdn loai lai.

(c) Ghi nhin/chim drit ghi nhin

ViQc mua vd b5n c6c tdi sin tdi chinh duEc ghi nhin theo ngay giao dich - la ngdy Tipdoan trd thenh mQt ben tham gia trong c6c tliiiu khoin hqp d6ng cria c6ng cu tii chinh.

C6c tdi sAn tdi chinh duEc chSm dut ghi nhin khi quy6n nhQn ddng ti€n trlr c6c tii sintai chinh di h6t han hoic v6 bAn ch6t Tap doAn da chuyrin giao todn b0 nli ro vi lgi ichg6n li6n vdi quydn sd h0u cac tai san tai chinh d6.

Khi Tip doin chuy6n giao quy6n thu ti6n ph6t sinh ti tei sdn hoic d5 ki hqp ddngchuy6n giao voi b6n th-r? ba, nhung v5n chua chuyEn giao phAn lon mgi rii ro vd lEi ichgin li6n voi tai san hoac chua chuy6n giao quyen ki6m soet d6i vdi tdi sdn, tdi sin v5ndugc ghi nh?n ld tdi sin cOa T6p doirn. Trong trudng hEp d6, Tip dodn c[ng ghi nh6nmQt khoan n9 phii trA tuong ung. Tai san duoc chuy6n giao vi n9 phii tri tuong ungduqc ghi nhan tren co sd phin 5nh quy6n vd nghia vq md Tip dloin giir lai.

24

coNG TY TNHH .HUNG KH.AN AcB m5u s6 Bo5 - crcK/HN

z cAc cniNx sAcx xE roAn cxo yEu (ri6p theo)

2.8 Tii sin tii chinh (tiiip theo)

(d) Ghi nhin ban tliu

Tdi sin tii chinh FVTPL dugc ghi nhin ban diu theo gi5 mua kh6ng bao gdm chi phimua. C6c tdi sAn tAi chinh kh6c drroc ghi nhin ban dlu theo gia g6c bao gdm gi5 muavi cic chi phi giao dlch phet sinh tryc ti6p trir viec mua cdc tii sin tiri chinh ndy.

C6 phiCu th.u&ng vd c6 trlc chia bing c6 phi6u cluoc hach io6n vio c6c khoin dAu tuv6i gi6 tri bing kh6ng (0).

(e) Cin c& xic dinh gii tri thi trudng/gii tri hqp lf

Tip dodn 6p dung nguy6n t5c dinh gid tdi sdn tiri chinh theo Th6ng tu 146t2O14tTT-BTC do B0 Tdi chinh b-an hdnh ngiy 6 th6ng 10 nem 2014 vA quy ch6 tii chinh crlac6ng ty chung kho5n cl6 ldm cdn cu xac dinh gi6 tri thi truong/gi5 tri hqp t!,, crJ the nhusau:

(i) C6 phi6u ni6m yilt trdn cdc Sd giao dich ch(mg khodn, c6 phi6u cAa c1ng ty CtAi

ch(tng ddng ki giao dlch tren thi truong giao dich cd phi6u c a cdng ty dqi chlngchLra ni6m y6t (UPCoM)

C6c c6.phi6u nay duoc tl5nh gi6 lai cin crl gi5 d6ng crla c0a ngiy c6 giao dichg5n nhdt truoc ngdy Clinh gi6.

(ii) C6 phi6u de ddng kir, tvu k!, nhtmg chua ni6m y6t, chna Ctdng kjr giao dlch tqiTrung 6m Luu kir Chttng khodn Vi6t Nam ("VSD")

C6c c6 phi6u niy dluoc cl6nh gi5 lai theo gi6 tri trung binh cia c6c giao dich duatren gia giao dich trong b6o gi6 cria t6i thi6u ba (3) t6 chuc b6o giir kh6ng phdi tirnguoi co li6n quan tqi.ngiy giao dich gin nnAt voi ngdy ttdrnh gi6 lqi nhung kh6ngqui mQt theng tinh d6n ngdy d5nh gi6 lai. Nguoi quin lf, didu hinh cOa don viduqc h,ra chen b5o gid vd ngudi quin 19, di6u hdnh crla don vi nhAn b6o gidkh6ng phdi li ngudi c6 lien quan theo quy dinh crla Lu6t Chring kho6n.

(ii| Trdi phi6u niem ydt trCn sd giao dlch chimg khodn

C6c trSri phi6u niy duqc dinh gi6 cin cu vio gi6 y6t lgia sqch) tr6n h9 th6ng giaodich tai sd giao dich chung kho6n tai ngay c6 giao dlch gAn nhSt truoc ngiy d5nhgi6 lai cong lai l0y k6. C6c tr6i phi6u kh6ng c6 giao dich trong nhiiiu hon hai (2)tuin tinh tt6n ngiry dinh gi6 s6 duEc trinh bay theo gi6 mua c6ng tii tOy k6.

25

CONG TY TNHH CHUNG KHoAN AcBil5u s6 aos - crcK/HN

z cAc cxiNx sAcx xE roAx cnU vEu (ti6p theo)

2.8 Tii sin tiri chinh (tiiip theo)

(e) Cin ct? x6c r{nh gi6 tri th! trudng/gia tri hqp lf (ti6p theo)

(iv) Tr6i phi6u kh6ng ni6m ydt

Triii phi6u kh6ng ni6m y6t duEc tt6nh gidr lgi theo gi5 mua cQng lai lny ke.

(v) Chbng chi qui thdnh vi6n/ qui md/ c6 phi6u cha cdng ty dAu tu chung khodnphirt hdnh ri6ng liC6c chung chi qu!/c6 phi6u niy ttuqc dtdnh gia lai can.cu vdo gi6 tl6ng c0a t4ingdy d5nh gi5 lai hoic gi5 tt6ng crla tqi ngdy giao dich gln nhAt.

(v0 Ch(tng khodn niCm ydt bi hly hodc bi dinh chi giao dlch ho$c b! ngtmg giao dichkd tir ngdy giao dich th(r sdu trd ali

C5c chung kho5n ndy duqc dinh gid dqra tr6n gia tri s6 s6ch tai ngiy b6o cAo g5nnhit.

Gi6 tri hEp lf cia cdc chrlng kho6n kh6ng thuQc c5c nh6m n6u tr6n s6 ctuqc dga tr€n ,

viCc xem x6t tinh hinh tai chinh vir gi6 tri s6 s6ch crla t6 chOc ph6t hanh tai ngiy dtAnhgia lai.

(0 H?ch ben Ei/(t6)

Chi phi mua

Chi phi mua li6n quan d6n tdi sin tdi chinh FVTPL duqc hqch todn vio chi phi hoatdQng trong nim tren beo cao k6t qui hoat dong hEp nhit. Chi phi mua li6n quan dt6n tdisin tii chinh kh6c duqc hach todn vdo gi6 g6c c0a tii sdn.

Chi phi bdn

Chi phi giao dich ban c6c tii sdn tii chinh dugc hach to6n vdo chi phi hoat rtqng tr6nb6o c6o k6t qua hoat dOng hqp nh6t. i

Lei46) ttt viec thanh li,, nhtryng b6n

Lail(6) tU viQc thanh li, nhuEng ban tai san tiri chinh duEc hach toAn vio doanhthu/(chi phi) hoat dong tr6n b6o c5o ket qud hoat dong hqp nhAt. Gi6 v6n dugc xac l

dinh theo phuong ph6p binh quin gia quydn tqi thdi ati6m b6n.

D+r phdngl(hodn nhap dv phdng) suy giAm gi6 ti tdi sen tdi chinh

Dg phdng/(hoan nhip d!, ph6ng) suy giim gid tri tdi sin tdi chinh duqc ghi teng/(giam)chi phi hoat dong trCn b5o c5o k6t qud hoat dong hqp nhat.

26

CONG TY TNHH CHUNG KHOAN ACB il5U Sii EOS - CTCK/HN

z cAc cxiNx sAcx r€ roAn cxo yEu (ti6p theo)

2.9 C6c khoin phii thu

C6c khoin phii thu bao g6m nhirng khoin phii thu b5n c6c tdi sin tii chinh, phdi thuvi dU thu c6 tuc, tiCn lii c6c tdi sdn tdi chinh, phii thu phi dich vU cung c6p, phdi thu vdl6i giao dich chung khoSn vi c6c khodn phii thu khdrc. Cdrc khoin phii thu tlugc ghinhin tr6n co sd d6n tich vi ttuqc phin 5nh theo gi6 g6c tru di drr phdng do suy giimgia tri hoac do kh6ng th6 thu h6i (ndu c6).

C5c khodn phii thu duqc phan logi ngin han vd ddi han trCn b6o c5o tinh hinh tdichinh hop nhAt cen c0 theo ki, han cdn lai crla c6c khoin phii thu tai ngdy b6o c6o.

DU phdng c6c khoin phii thu kh6 cldi duoc lap cho tirng khoin phdi thu cdn cu viothdi gian qu6 hqn tri nq g6c theo cam.k6l nq ban d5u (kh6ng tinh tl6n viec gia hqn nEgi0a c6c bCn), hoac cin ctl vdo m0c t6n ttr5t ag men c6 th6 xiy ra. Cic khoin nq phAithu duEc xec dinh ld kh6ng the thu h6i s6 dluqc x6a s5.

Du phdng/(hoin nhap du phdng) phat sinh trong nem duEc hach toSn tdng/(giim) chiphi hoat dQng trong b5o c6o k6t qui hoat tlQng hEp nh6t.

2.10 Nguy6n tic k6 toen ghi nhin c6c khoAn dAu tu tlem di thii ch6p

Trong n5m, Tip doirn c6 c6c khoin diu tu ctem tli th6 chSp/cAm c6 Oe Oam bdo chocac nghia vu cria Tip dodn.

Theo cic ali6u.kiQn vA didu khoin cOa hqp d6ng th6 chSp/cAm ci5, trong thoi gian higuluc cria hop rt6ng, Tip dodn kh6ng ttuqc sr) dung c6c tii sin th6 chSp/cim ci5 ae Uan,chuyCn nhuEng, tham gia vio c5c hop d6ng b6n vd cam ket mua lgi, hop cl6ng hoSnd6i voi bAt k!, b6n thu ba nio kh6c.

Trong trudng hEp TQp doan kh6ng.thqc hiQn nghla vv phdi kd, b6n nhin th6 chAp/c5mc6 s6 dluqc sr) dqng tAi sin th6 chAp/cAm c6 d6 thanh to6n.c6c nghia vr; cria Tip dodnsau khoing thdi gian x6c dinh trong hgp tl6ng th6 ch6p/cim c6 k6 tu ngAy nghia vuthanh to6n crla T€rp doan bit d6u qu6 han.

C5c tdi sin clem ali th6 ch5p/cAm c6 duEc theo d6i trCn b5o c5o tinh hinh tdi chinh hqpnhSt theo nguy6n t5c phtr hqp v6i loai tdi sin mi tdi sdn d6 dugc phAn loai.

2.11 Tai san c5 dinh

Tdi sAn c6 dinh htnt hinh vdr tdi sAn c6 qnh vA hinh

Tdi sdn c6 dinh atuqc phdn 6nh theo nguyen gi6 trir di khSu hao liy k6. Nguy6n gi5 baogiim c6c chi phi li6n quan truc ti6p den vi6c c6 ctuqc iii sin c6 dlinh d trang thdri s5nsing sr? dqng. C5c chi phi phAt sinh sau- ghi nhin ban dAu chi cluqc Ahi teng nguyCngi6 tdi sdn c6 dinh n6u c6c chi phi ndy chic chin lim ting lgi ich kinh tC trong tuong laido sr) dung tdi sin il6. C6c chi phi phSt sinh kh6ng thda min di6u ki6n tr6n dugc ghinhin ld chi phi trong nIm.

27

c6NG TYTNHH GHUNG KHoAN AcBuiu sii gos - crcK/HN

2 CAC CH1NH SACH KE roAN cHU yEu (ti6p rheo)

2.11 Tii sin c6 dinh (ti5p theo)

Khdu hao

Tii sin c6 dinh duEc kh6u hao theo phuong phdp ctudng thtng dB giAm dAn nguy6ngi6 tii sin trong su6t thoi gian h0u dr,rng uoc tinh. Cec t'i lC khSu hlo chn yeu hlngnim nhu sau:

Nhi crla 4o/o

M6y m6c thi6t bi 20% - 33,33%Phuong ti0n van tai 16,66%Thi6t bi quan li 33,33%TAi sin c6 dinh khdc 2oyo - 33,33%Tdi sdn c5 dinh v6 hinh 33,33%

Thanh llLdi hoic 16 phAt sinh.do thanh.lf nhuong b6n tii sin c6 dinh duqc xdc dinh bing s6chdnh lQch giira s6 ti6n thu thuSn do thanh lf vdi gi6 tri cdn lai crla tdi sdn vd duoC ghinh?n ld thu nhap hoac chi phi trong b5o c6o ket qui hoat tlQng hqp nhdt.

l

2.12 Thu6 tii sin

ViQc thu6 tdi sin md b6n cho thu6 chuy6n giao quy6n sd h0u vdo cu6i ttrdi han thu6 vi :

chuy6n giao phAn lon rrli ro vd lqi ich gdn vdi quyBn sd h0u tdi sin cho b6n thup thidugc hach to6n ld thu6 tdi chinh. '

Thu6 hoqt dQng li loai hinh thu6 tdi sin cO dinh ma phin l6n rrli ro vi lqi ich gin lidnvoi quy6n sd h0u crla tdi sdn thuOc vd bdn cho thu6. Khoin thanh to6n dudi hinh thOcthu6 hoat cl6ng duqc hach todn vio chi phi hoat dQng trong b6o c6o k5t qui hoat dlOnghqp nh6t theo phuong ph6p dudng thdng dua trCn thoi hqn thu6 hoTt dgng.

2.13 Chi phi tri trufc

Chi phi tri tru6c bao g6m s6 tien tri trudc cl6 ttuqc cung cAp hing h6a, dich vU vd ;

c6ng cu, dung cq kh6ng tlirp Ong ti6u chuin cI6 hach to6n li tii sin c6 dinh theo quydlnh hi€n hdnh. Chi phi tra tru6c dugc ghi nhin theo gid g6c vd duoc k6t chuydn vdo ichi phi hoqt d6ng theo phuong phap duong thing hoic dr,ra tr6n thdi han phin b6.

I

28

GONG TY TNHH CHI,NG KHOAN AcB

2 cAc cHiNH sAcH KE ToAN cHo yEu (ri6p theo)

2.11 Kf qu!, kf cugc ngin hqn, dii h3n

C6c khodn k! qu!, kf cugc ngdn han/dii han duqc ghi nh?n khi Tip dodn thanh toankhoin tiAn kf qu!, kf cusc theo alidu khoin hEp d6ng vd duEc phAn loqi li tAi sin nginhan/ddi han kh5c.

2.15 Nq phii tri

(a) Ghi nhQn/chim dutghi nhQn

No phii trd dugc ghi nh6n khi Tip alodn ph6t sinh nghia v9 tir viec nhan vd mQt tdi sin,tham gia mQt cam kCt hoac ph6t sinh c6c nghia vu ph6p ly khi ky k6t hgp tl6ng giaodich. Nq phii trd duqc chAm dut ghi nhAn khi Tap doan di hoin thinh nghla vu ph6tsinh. C5c khoin phii tri duqc ghi nhan trdn co sd dirn tich va than trang.

(b) Phdn loqi

C6c khoin no phii tri dugc phin loai dua vdo tinh chSt bao g6m:

o Tr5i phi6u ph6t hanh. Phii tri li6n quan d6n hoat dgng giao dich chrlng kho6n g6m cdc s6 du vdi Trung

tam Thanh to6n Bir trir va Trung tam Luu ky Ch0ng khoan. Phii tri ngudi bdrn gdm c6c khoan phii trd ph5t sinh tu giao dich mua hirng h6a,

dich vu.. Phii tri kh5c g6m c6c khoin phii tri kh6ng li6n quan d6n giao dich mua, bdn, cung

c5p hdng h6a dich vu.

CAc khoin nq phdi tri dluqc phin loai ngin h3n vd ddi han tr6n b5o c5o tinh hinh taichinh hqp nhit cin cu theo k!, han cdn lai cia c6c khodn phdi tra tai ngay c0a b6o c6otinh hinh tdi chinh.

2.16 Nguy6n t'jc bt trr) Gi sin tii chinh vi nq tii chinh

Nq phii tri tdi chinh coa Tip dodn ld c6c nghia vu mang tinh b5t buoc d6 thanh toan ;tiiin hoic tAi sdn tiri chinh cho don vi khdc ho;c trao a6i cac tai sin tii chinh hoic ng l

phdi trd tdi chinh v6i don vi kh6c theo c5c diAu kien kh6ng c6 lqi cho Tip doin hoic la Icec hop d6ng c6 th5 dugc thanh todrn bing cec c6ng cq v6n chri sA h0u cia T6p dodn. l

Tii sin tiri chinh vi ng tAi chinh duqc trinh biy theo gii tri thuAn tr6n bdo c5o tii chinhhEp nhSt trong truong hqp Tip dodn c6 quyiln hqp ph6p dC bn tn:r vd c6 dr.r Cfinh thanhto5n tr6n co sd thu5n, ho{c d6 cing l0c thanh to6n mgt tdi sin vd mgt khoin no phdi ttri.

2.17 C6c khoin vay

Vay bao gdm c5c khoin ti6n vay tu c6c ngin hing. Cec khoan vay duqc trinh biy theogid g6c tai ngdy b6o c5o.

C5c khoin vay dugc phAn loqi ngSn hqn va dai han tr6n b6o c6o tinh hinh tii chinhhqp nhat c6n c0 theo ki han cdn lai crla c5c khodn vay tqi ngay bao ceo.

itSu s6 eos - cTcK/HN

29

coNG TY TNHH .HUNG KH.AN AcB M5u sr6 eos - crcK/HN

z cAc cxiNx sAcx xE roAr cxU vEu (ti6p theo)

2.18 Tr5i phiiiu ph5t hinh

Trdri phi6u ph6t hAnh ttugc ghi nhin ban clAu theo gi6 phat hdrnh. Phu trQi/(chiCt kh6u)tr5i phidu Clugc x6c alinh tai thoi di6m ph6t hinh vA phdn b6 vdo chi phi tti vay hoic v6nh6a trong su6t thoi han crla kdi phi6u theo phuong phAp l6i su5t thuc hoic phuongphdp dudng thdng.

56 du trei phi6u.phdt hanh aluo_c trinh bay tr6n co sd thuin (mQnh gi6 cQng phu trQi

hoic trir chi6t khAu chua phin b6 h6t tai ngdy bio cio).

56 du trei phi6u ph6t hdnh ttuqc phin loai ngin han va dai han tren bao c6o tinh hinhtAi chinh hqp nh5t cdn crlr theo thdi han coa trdi phi6u.

2.19 Thu6 thu nhip cia nhi tliu tu

Theo c5c quy alinh thu6 hiCn hanh tai ViQt Nam, d6i vdi nne dau tu t6 chLrc nLpoc ngoai,Tip Cloirn c6 tr6ch.nhi6m gi0 lai 0,1% gi5 ki chuy6n nhuqng cl6 n6p thu6 nhi thiu thaycho nha dAu tu. D6i v6i nhi diu tu c6 nh6n (kc cd c6 nhan cu tr0 vd c5 nhAn khdng cutrrl), Tip alodn c6n gi0 lqi 0,1% gid tri chuyEn nhLpong d6 nqp thuC thu nhap c6 nh6nthay cho nhir clAu tu. D6i v6i nhir tlAu tu t6 chrlc trong nu6c, T?p doin kh6ng gi0 laiti6n thu6 tr6n gi6 trt chuy6n nhuqng lai md chinh c5c td ch0c trong nuoc ndy tu chiutr5ch nhiQm k6 khai vd n6p thuCl d6i voi pnin thu nhfp nAy.

2.2O Chi phi phii tri

Bao g6m c6c khodn phdi trd cho hdng h6a, dich vu 415 nh?n tluqc tir ngudi ban trongki, beo cao nhung thuc t6 chLpa chi trd do chua c6 h6a don hoic chua chl h6 so, tdi li€uk6 to6n, duqc ghi vAo chi phi trong ndm.

2.21 Gic khoin dtr phdng

C5c khoin dg phdng duqc ghi nhQn khi Tip dodn c6 nghia vu no hi6n t4i, phdp l1i hoicli6n tloi, ph6t sinh tir cdc srr kien il5 xiy ra; vi6c thanh to6n nghia vU nE c6 th6 d6n d6nsp gidm srit nhong loi ich kinh tE vir gi6 tri cia nghia vu nE cl6 aruqc uoc tinh mOt c5chdang tin ciy. Du phdng kh6ng ctuEc ghi nhin cho c6c khoin 16 hoat d6ng trong tuonglai.

Dr,r phdng dluEc tinh trdn co sd c6c khoin chi phi du tinh phii thanh to5n nghia vu nq.N6u dnh hudng v€ gi6 tri thdi gian cia ti6n ld trong y6u thi drr phdng dugc tinh trCn cosd gi6 tri hiCn tai voi ti lC chiet khSu truoc thu6 vd phin enh nhirng alanh gie tren thitrudng hi6n tai v€ gi5 tri thoi gian crla ti6n vi rOi ro cu th6 cia khodn nq cl6. Gi5 tri tingl6n do 5nh hudng cria yCu tO thoi gian duoc ghi nhAn li chi phi tli vay.

Ch6nh l6ch gi0a khoin du phdng lip d cu6i nim ndy vi kho6n drr phdng d5 l6p chuasir dung d cu6i nem truoc ituqc ghi nhin teng hoac gidm chi phi hoat dong trong nam.

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30

c6NGTYTNHH .HUNG KH.AN AcB il5u s6 eos-crcK/HN

z cAc cxinx sAcx xE roAH cxU vEu (ti6p rheo)

2.22 vtin chi s& hi?u

(a) V6n g6p cia chi si h(ru

V6n g6p c6 phin crla c6c c6 d6ng duoc ghi nhin theo s6 thgc t6 g6p.

(b) Qui d9 phdng tai chinh vi rrli nghiQp vg vi qu! dp trir b6 sung v5n ttiAu Q

Theo Th6ng lv 14612O1411T-BTC ban hinh ngiy 6 th6ng 10 ndm 2014, c6ng ty chungkho6n vi c6ng.-ty,quin lf qui phii trich lap qu! du phdng tai chinh vdr qu| dU trft b6sung v6n di6u l€ d muc 5% lgi nhuQn sau thu6 thu nhQp doanh nghiQp cria m6i c6ng ty

9fr,o 16i qu! vdo-m6i nim c6ng ty c6 lgi nhuin cho d6n khi m6i quy niry dat 10% v5noreu le cua mor cong ry.

QuI du phdng tdi chinh vd rrli ro nghiQp vu dluEc trich lip dd s& dung dE bn dep phincdn lai crla nh0ng t6n th5t, thiCt hai ve tai sin xiy ra trong qu6 trinh kinh doanh sau khicluEc bi d5p bang tiAn bdi thudng crla t6 chrlc, c6 nhAn gAy ra t6n th6t, crla t6 chrlcbdo hi6m.

QuI dq tr0 bri sung v6n tti6u le trich lap Oe UO sung v6n diAu l€.

(c) Lqi nhuin chua phAn ph6i

Lgi nhu?n chua ph6n pn6i pndn 6nh k6t qud hoat dOng sau thu6 TNDN crla T?p ttodn I

tai ngay b6o c5o, bao g6m lqi nhuin da thqc hiCn va lEi nhuan chua thuc hiQn tu c5cgiao dich cl5 ph6t sinh lly k6 dCn ngiy b6o c6o. .,

LEi nhuan/(16) chL?a thuc hiQn cOa ki, kC toen ld s6 ch€nh lQch gi0a t6ng gi6 tri ldi, 16

Cl5nh gidr lai crla c6c tii sin tdi chinh FVTPL ho6c tii sin tdi chinh khSc clugc ghi nhinvao bao c5o k6t qui hoat dQng hop nh6t.

Lqi nhu6n de thuc hien cia kj, k6 to6n li s6 chenh lech gi0a t6ng doanh thu, thu nhipvdi t6ng c5c khoin chi phi tinh vdo b5o c6o k6t qui hoSt dgng cria Tip dloin ngoii c6ckhoin lai, 16 do d6nh gi6 l3i tiri sdn tAi chinh d6 duqc ghi nh?n vdo loi nhuin chua thuchiCn.

2.23 Chia lqi nhuin

LEi nhuin duqc phan ph6i duqc ghi nhin ld mqt khoin phai tra trong b6o c5o tdi chinhhEp nhat khi quy6t dinh chia lEi nhuin duqc Hoi ttdng Thdnh vi6n th6ng qua. ,:

Co sd lqi nhuQn phAn ph6i cho thinh vi6n li loi nhuin tl6 thpc hien sau thu6 TNDN virsau khi tli trich lip c6c qu! drtr tr0 b6 sung v6n di6u E, qui du phdng tdi chinh vd rrli ronghi€p vu.

CONG TY TNHH CHUNG KHOAN ACB MAU Si5 BO5 - CTCK/HN

2 c(c cHiNH sAcH Ke ToAN cHo yEu (tiiip theo)

2.24 Ghi nhin doanh thu

(a) Doanh thu cung cAp dich vU cho nhi diu tu

Doanh thu cung cAp dich vu cho nhd dAu tu bao gdm phi m6i gi6i chung kho6n, phibio l6nh ph5t hinh, phi tu v6n dAu tu chung kho6n, phi luu kf chung khoen ve hoatdQng tu vAn tdi chinh.

Doanh thu cung c5p dich vu ttugc ghi nh?n trong b6o ciro k6t qui hoat dQng hqp nh6tkhi dich vU da dugc cung cep, bing cdrch tinh mrlc dq hoin thinh cia tung giao dich,drJa tr6n co sd dtinh gii ti lQ dlch vu cla cung c5p so vdi t6ng kh6i luqng dich vq phdicung c5p. Doanh thu cung cap dich vu chi duqc ghi nhirn khi d6ng thoi ih6a min b6ndtiSu ki€n sau:

. Doanh thu duqc x6c dnh tuong AOi cnSc cnan;

. C6 khi nang thu duEc lEi ich kinh tC ti.p giao dlch cung c6p dich vu d6;

. X5c dinh duqc phin c6ng viQc di hoin thdrnh tai ngdy cia b5o c5o, vi

. X6c ctinh ttuqc chi phi ph5t sinh cho giao dich vi chi phi dC hoan thanh giao dichcung cap dich vU d6.

Khi k6t qua cia mgt giao dlch vA cung c5p dich vu kh6ng th€ x5c dlnh dtuqc ch5c chinthi doanh thu duoc ghi nh€rn tuong Ong voi chi phi dE ghi nhin va c6 th6 thu h6i.

C6c khoin gidm tru doanh thu bao g6m c6c khoin giAm gi6 dich vp dd cung cAp. C6ckhoin giim tn:r doanh thu ph6t sinh cirng kj, cung cAp dich vU ttuqc ghi nhin di€u chinhgiim doanh thu cria k! phat sinh.

C6c khoin giim tru doanh thu ph61 sinh sau ngiy bAo c6o nhung truoc thoi diCm phAthinh b6o c6o tdi chinh hqp nhSt duqc ghi nh6n di6u chinh giim doanh thu crla kV lipb6o c6o.

(b) Thu nhip t& hopt dQng ty doanh tii sin tii chinh

Thu nhip tu hoat dong tq doanh tdi sAn tdi chinh bao g6m Ei/(15) tir thanh ly, nhuongb6n tii sdn tii chinh vi c6 trlc.

La/(6) t0 thanh lli, nhuqng b6n tdi sin tdi chinh li khoin ch6nh l€ch giira gi6 b6n chuatru phi b6n vi gi6 v6n cfra tii sdn tai chinh atuqc thanh lf, nhuqng b6n. Gi6 v6n dtugcx6c dinh theo phuong ph6p binh quan gia quyiin tinh a6n cuOi ngiy giao dich.

Thu nhip tU c6 tu-c bdng ti6n dugc ghi nhSn trong b6o c6o k€t qui hoat dgng hqp nh6tkhi quy6n nh6n c6 tr?c duEc x6c l6p. C6 tric nhin bing cO phi6u chi duEc cbp nhit vitheo d6i st5 lugng c6 phi6u ndm gi0 mA kh6ng ituqc ghi nhin li thu nhip.

(c) Thu nhip tr6n v6n kinh doanh

Thu nhAp tr6n v6n kinh doanh bao g6m l6i ti6n g0i ngdn hdng, l6i tir c6c khoin dAu tuHTM, lai thu duoc tu cac hgp d6ng giao dich kf qu! vi rlng truoc ti6n b6n chungkho6n. C6c khoin thu nh€rp niry duEc ghi nhan theo phuong ph6p d6n tich trir khi khandng thu h6i tien lai kh6ng chic chin.

CONGTYTNHH CHUNG KHOANACB M5U Si5 BO5-CTCK/HN

2 cAc cHiNH sAcH KE ToAN cHU yEU (tirip rheo)

2.24 Ghi nhin doanh thu (ti6p theo)

(d) Thu nhfp kh6c

Thu nhip khac bao g6m c6c khoin thu nhfp kh6ng thudng xuy6n phdt sinh trir cic hoatdong ngoiri cac hoat dong tao ra doanh thu vd thu nhflp n6u ken.

z.2s bni pti

(a) Ghi nhin

Chi phi hoqt dQng duqc ghi nhin tr6n co sd d6n tich, theo nguy€n tic phir hEp voidoanh thu vi nguyEn tic thin trqng.

(b) Phin loqi

Chi phi cria Tip doin dugc phan loai theo chrlc ndng nhu sau:

. Chi phi hoat dQng

. Chi phi tii chinho Chi phi b6n hing. Chi phi quin l]i. Chi phi khic

2.26 Doanh thu holt tlQng tii chinh )

Doanh thu hoat CtQng tai chinh phAn inh nh0ng khoin doanh thu tu hoat dqng d5u ti6phat sinh trong nem bao g6m lai phet sinh ti6n g0i ngin hdng.

2.27 Ghi phi tii chinh

Chi phi tdi_chinh phin 6nh nhong khoan chi phi hoat dqng teri chinh phat sinh trong nembao g6m 16 do ch6nh lgch t! gi6 h6i doei.

2.28 Chi phi tli vay

Chi phi di vay li6n quan truc ti6p d6i vdi hoat dong x6y dung hoic hinh thdnh b6t ki, taisin drl ti6u chuin s6 duqc v6n h6a trong thoi gian mi c6c tii san nay duqc hoan thanhvd chuAn bi dua vio sO dr;ng. Chi phi iti vay kh6c dugc hach toan vao bao cao hoatdong hqp nh5t khi phat sinh.

2.29 Chi phi quin lf doanh nghiQp

Chi phi quin l! doanh nghigp phin Anh c6c chi phi quAn lf chung crla Tip dodn chO y6ubao gdm chi phi nhin vi6n, chi phi kh5u hao, chi phi dich vU mua ngoai va chi phi quinlf kh6c.

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CONG TY TNHH GHUNG KHoAN AcBtritSu sii gos - crcK/HN

2 cAc cHiNH sAcH KE roAN cHU yEu (ti6p theo)

2.30 Thu6 thu nhap doanh nghigp hign hinh vi thu6 thu nhip hoin l?i

Thue TNDN bao gtim todn bQ s6 thue TNDN tinh tr6n thu nh?p chiu thue TNDN, k6 cdc5c khodn thu nhip.nhan tluqc tt hoqt dQng kinh doanh.tai nuoc ngoii md ViQt Namchua ky hiep dinh ve trenh d5nh thu6 hai lan. Chi phi thu6 TNDN bao g6m chi phi thu6TNDN hiCn hdnh vd chi phl thu6 TNDN hoSn lai.

Thu6 TNDN hien hdnh h sO thuC TNDN phii nop hoic thu hiii aluqc tinh trcn thu nhipchiu thu6 theo thu6 suSt thuC TNDN crla nem hiCn hinh. ThuE TNDN hi€n hdnh vi thueTNDN ho6n lai aluoc ghi nhin l2r thu nh?p hay chi phi khi x6c dinh loi nhuin hoic 15

coa k!, ph6t sinh, ngoai trL! truong hgp thu5 TNDN ph6t sinh tir mot giao dich hoec sHki€n dugc ghi nh6n truc ti6p vdo v6n chrl sd h0u trong cing kj' hay mQt ky khac.

Thu6 TNDN hoin lai duqc tinh d6y drl. srl dqng phuong thuc c6ng nq, tinh trCn cackhoAn ch6nh lQch tam thoi gi0a gi6 tri ghi s6 ctla c5c khoin muc tdi sin vd nE phii trdtr6n b6o c6o tii chinh hqp nhat vl co sd tinh thuC TNDN crla cic kho6n mqc niy. ThuETNDN hoin lai kh6ng dugc ghi nhin n6u ph6t sinh tu ghi nhan ban cliu cria mgt tii sdnhay nE phdi trd crla m6J giao dich kh6ng ph6i Id giao dich sip nhAp doanh nghiQp,kh6ng c6 6nh hudng cl€n igi nhuan k6 to6n hoac loi nhu6n/16 tinh thud TNDN tai thoidiCm ph5t sinh giao dich. ThuC TNDN hoin lai ducvc tinh theo thu6 suAt du tinh duqc6p dung trong niCn dq mi tii san duqc thu h6i hoac khoin nE phdi trd tluoc thanh todndga trCn thu6 su5t tl6 ban hinh hoac xem nhu c6 hiQu l,rc tai ngdy b6o c6o.

Tdi sdn thu6 TNDN ho6n lai duEc ghi nhan khi c6 khi ning s6 c6 lEi nhuan tinh thu6trong tuong lai il6 sO dqng nh0ng ch6nh l6ch tam thoi ctugc kh6u tru.

2.31 C5c b6n li6n quan

C6c doanh 19hi€n, c6c c6 nhan, truc tiiip hay.gi6n ti6p qua mOt hoic nhiAu trung gian.c6 quy6n kiiim so5t TQp clodn hoic chiu sr,r ki6m soat cia TQp alodn, hoic cing chungsq ki6m soAt v6i T6p dodn, bao giim ca c6ng ty m9, c6ng ty con vd c6ng ty liCn k6t lac6c b6n li6n quan. G6c b6n li6n ket, c5c ca nhan truc ti6p hoic gi6n ti6p nim quy€nbiBu quy6t crla T?p dodn mi c6 dnh hudng d6ng k6 d6i voi Tap doAn, nh0ng c6 nhanquin lf chri cht5t bao g6m Gidm d6c C6ng ty, nhirng thdnh vi6n mat thi6t trong gia dinhcrira cdc c6 nhAn ndy ho{c c6c bdn lien kCt nay hoec nhirng c6ng ty li6n kCt voi cAc cenhin ndy c0ng duqc coi ld b6n li6n quan.

Trong viQc xem x6t tlng m6i quan h6 crla c6c b6n li6n quan, Tap doan cin crl vdo binchat cia m6i quan h€ ch0 kh6ng chi hinh thr?c ph6p lf cria c6c quan hQ tl6.

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CONG TYTNHH CHONG KHoAN AcBmau sii gos - cTcK/HN

2 cAc cxiNx sAcx xE roAr cxu vEu (ti6p rheo)

C6c khoin tuong ttuong tidnTi6n grli ngSn hdng c6 ki han g6c kh6ng qu6

ba (3) th6ng (Thuy6t minh 8(b))

2.32 86o c6o b9 phin

MOt b0 phin ld mOt hqp ph6n c6 th6 x6c alinh ri6ng biet cria Tip doan tham gia vdo viQccung c5p dich vu vi d6u tu (bQ ph6n chia theo hoat d6ng), hoic cung c6p dich vu vitliu tu trong m61 m6i kudng kinh t6 cu th6 (bQ ph?n chia theo khu vuc dia l)r). M6i b0ph?n niy chiu rrli ro vi thu duoc lqi ich kh6c biQt voi c5c b0 phin kh6c. MAu b6o c6ob0 phin co bin cia TQp ttoin ld dua theo b0 ph?n chia theo hoat alOng.

Th6ng tin be phin duoc lip vd trinh bAy phi hqp vdi chinh s6ch kE to6n 6p dLrng chovi6c l6p vd trinh bay b5o c5o tdi chinh hop nhSt crla T€rp dodn nhim muc tlich cl6 girjrp

ngudi srir dr,rng b6o c6o tai chinh hqp nh6t hi6u 16 vd tl6nh gi6 dtuqc tinh hinh hoatdQng cia Tip iloin mot c6ch todn di€n.

1

2.33 s6 liCu bing kh6ng :,l

C6c khoin muc cluEc quy dlnh trong Th6ng ttt 33412U6fiT-BTC, C6ng vdn 6190/BTC- iCDKT vd Th6ng tu 23t2018fiT-BfC kh6ng duqc th6 hiCn trong b6o c6o tdi chinh hEp Inhat nAy duqc hi€u la c6 s6 liCu bing kh6ng.

3 THONG TIN BO SUNG BAO CAO TiNH HiNH TAI CHINH HqP NHAT i

3.1 Ti6n vi cic khoin tuong ttuong tidn

31.12.2019 31.12.2018VND VND

-.:I tenTiAn g&i ngAn hdng cho hoat Cl6ng cria

T6p dodnTi€n grli bi trir thanh to6n vd giao dich

chOng khodn

9.779.536.834 69.811.717.721

9.279739.O44 68.400.405.524

499.797.790 1.411.312.197

101.900.000.000 401.700.000.000

1 't '1 .679.536.834 471.51',!.717 .721

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CONG TY TNHH CHt,NG KHOAN ACBM5u si5 eos - crcK/HN

3

3.3

THoNG rN e0 suNc aAo cAo riNx HiNH rAr cxiNx xge NHAr (tiep theo)

Dp phdng suy giim gia tri cic Gi sin tiri chinh vi tii sin th6 chip

Tai nsiy

Du phong suy giam gia tri cac khoan cho vay 124.938.192.223 105.885.419.360

Bi6n dOng du phdng suy giim gi6 tri c5c tdi sin tii chinh vi tAi sin th6 ch5p trong ndmnhu sau:

Nim tii chinh ktlt Nem tei chinh k6t

31.12.2019VND

31.12.2018VND

th(c ngiy31.12.20',t8

VND

88.006.659.69417.878.759.666

th0c ngiy31.12.2019

VND

105.885.419.36019.O52.772.863

36 du ttAu ndmTrich l?p du phdng nim (Thuy€t minh 5.5)

so ou cuot nam 124.938.192.223 105.885.419.360

Tai nsey 31.12.2018

3.4 C5c khoin phii thu ngin h4n

Tai nsiy 31.12.20'19

Gia trighi s6

vNo

Gia t4phai thukh6 ddi

VND

Gia trighi s6

VND

1.364.455.617

67.596.500

Gi6 triphai thukh6 atdi

VND

(a) Phai thu vi dr.? thu c6 hi?c

Lai du thu t0 bCn tho ba

Lai du thu ti} ngan hang

me [rhuyCt minh 8(b))

Kh6c

Phai thu hoat 6ong tu van

Khac

3.924.82',t.917

6.745.306.848211.019.500

10.881.148.265

(b) Phii thu c5c dich vqr c6ng ty ch0ng kho6n cung cAp

Phai thu m6i giOi chi,ng kho6n 1.783.781 .620 (1 .075.092.980)224.000.000 (214.100.000)

314.616.239

1.432.052jt17

2.969.590.091 (1.075.092.980)

444.000.000 (194.300.000)

501.350.791

2.322.397.859 (1.289.192.980)

39

3.914.940.882 (1.269.392.980)

CONG TYTNHH cHt,NG KHoAN AcB

3

3.5

(a)

rx6nc rN BO suNG eAo cAo rixx

Chi phi tri tru0c

Chi phi tri tru6c ngSn h3n

56 du ttAu namTing trong ndmPhin b6 trong nim

56 du cu6i nem

MAu sii BO5 - cTCKHN

HiNH TAr cHiNH HgP NHAT (ti6p theo)

31.12.2019VND

31.9114.0002.832.744.264

31.'.t2.2018VND

31.944.0003.420.729.411

Chi phi thu6 vin phdngChi phi kh6c

(b) Chi phi tri tnr0c dii han

Chi phi tri truoc thi6t bi dung cuChi phi thu6 van phdngChi phi kh6c

Bi6n ct6ng chi phi tri trudc dii han nhu sau:

2.864.688.264 3.452.673.411

31.12.2019VND

1.413.674.330

450.703.713

31.12.20',t8VND

1.540.254.895797.192.272341 .210.955

1.864.378.043 2.678.658.122

Nim tii chinhk6t thric ngiy

31.12.2019VND

2.678.658.122't.290.691.896

(2.104.971.975)

Nim tii chinhk6t ttr0c ngdry

31.12.2018VND

6.414.'136.028570.702.942

(4.306 180.848)

1.864.378.043 2.678.658.122

40

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(o l(, I

@FaqtF-\,o,\q(oNo6i

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{! . L F -'.E

PIE'= ; EIE= : €; ;.o oDE.c o, - o- -c or E q, (',i!sE ! .6:'eE = .:: :gg=F e igEf g i5g P

s.=E,3

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(a)

c6nc w rHxx cxuttc xxoAN acgirau s6 805 - CTCK/HN

rr6rc rtN ed suNc eAo cAo riNx xiNx rAt cxiNx xge NHAI (ti6p rheo)

Tii sin c6 dinh (ti6p theo)

Tii sin cii ttinh hou hinh (ti6p theo)

Tai ngiry 31 th6ng 12 nim 2019, TQp doirn kh6ng c6 c6c cam k6t vA viec mua/b6n tAisdn c6 dinh c6 gi5 tri l6n chua thuc hi€n.

Nguyen gi6 tii sin c6 dinh hou hinh di khSu hao h6t nhung cdn s& dr,rng tai ngiy 31thdng 12 nem 2019 la 32.038.434.099 d6ng (tai ngiry 31 th6ng 12 ndm 2018'.22.999.426 486 d6ng).

Tai ngiy 31 thang. 12 ndm 2019, tii sin c6 dinh cia T?p dodn vdi t6ng gi6 trt cdn lai la33.693.-468.800 d6ng (tai ngay 31 thang 12 nim 2018: 36.191.298.176 d6ng) da duscding cl6 lam tAi san thC chap cho cac khoan Tip alodn vay ng6n hang ngen h3n (Thuy6tminh 3.9).

T6p ttodn kh6ng c6 tii sin c6 dlnh hou hinh chd thanh ly tai ngAy 31 theng 12 nem20't9.

Tii sin c6 dinh v6 hinh(b)

NguyCn gi5Tqi ngiy 1.1.2019Mua trong nim

Tai ngay 31.12.2019

Kh5u hao lOy ktiTai.ngay 1. 1 .2019Khau hao trong n5m

Tai ngay 31.12.2019

Gii t4 cdn leiTai ngey 1.1 .2019

Tai ngiy 31.12.2019

Phin miim vi tinhVND

45.859.794.811300.000.000

46.159.794.81'l

19.79't .189.5408.758.074.938

28.549 264 478

26.068.605.271

17.610.530.333

198.000.000 46.057.794.811300.000.000

T6ng c9n9VND

KhecVND

198.000.000 46.357.794.811

192.500.0005 500.000

19.983.689.5408.763.574.938

198 000 000 28.747.264.478

5 500.000 26.071.105.271

17.610.530.333

Nguy6n gi6 tdi sin c6 dinh v6 hinh alS khSu hao h6t nhung cdn srl dr;ng tai ngay 31

th6ng 12 nim.2019 la 5.431.687.546 d6ng (tai ngdry 31 theng 12 nim 2018:3.602 237 546 d6ng).

Tap doan kh6ng c6 tdi sin c6 dinh v6 hinh chd thanh l! tai ngiry 31 theng 12 nim 2019.

42

c6NG w TNHH CHUNG KHoAN AcBu5u sr5 gos - cTcK/HN

3 THoNG rrN aO suNo eAo cAo riHn niNx rAr cxiNx xEe nxAr (ti.ip theo)

3.7 tiin nQp QuI H6 trq thanh toin

Theo Quy6t dinh 4S/QD-VSD ngdy 22 th6ng 5 ndm 2014 cia Trung TAm Luu K!Chung Kho6n Vi6J Nam, T€rp doin ph6i kf qu! vdi s6 ti6n ban dAu li 120 tri6u d6ng tgiTrung tAm Luu kf Ch0ng khoAn Viet Nam vd hang nim d6ng them s5 ti6n lir 0,01% crlat6ng gi6 tri chfng kho6n d6 giao dich vd m6i gi6i trong nam tru6c nhung kh6ng qu6 2,5t! d6ng/ndm. MOc cl6ng g6p t6i da vio Qu! h6 kq thanh to6n ld 20 t! D6ng.

Tai ngiy 31 th6ng 12 ndm 2019 vd ngdy 31 th6ng 12 ndm 2018, Tip dodn d6 nOp d0muc d6ng g6p t6i da.

Nim tii chinh k.it thfc nsay

56 du d5u ndmDoanh thu tiAn l5iNhin ti6n l5i

St5 du cu6i nem

3'.t.12.20',t9VND

20.000 000 0001.017.963.802

(1 017.963.802)

31.12.2018VND

20.000.000.0001.158.486.754

(1.158.486.754)

20 000.000.00020.000 000.000

Tidn nQp Qu! Bi trr) giao dich chung kho5n ph6i sinh

Theo Quy ch6 Qudn lf vi Sr) dung Quy btr trir giao dich chung kho6n phAi sinh banhinh kdm theo Quy€t dinh s6 g7IQD-VSD ngdy 23 thdrng 3 nim 2017 cia.Trung tamLuu kf Chong kho6n Vi6t Nam, mrlc cl6ng g6p t6i thiCu ban diu le 15 ti dong d6i vdithinh vi6n bi tru chung.

Tai ngiy 31 thang 12 nim 20'19 vd ngdy 31 thing 12ndm2018, Tip dodn d5 nQp d0muc d6ng g6p t6i da.

43

f tr:= '(Ecc f:=EP i ;3e €E8:+ €er f :pe.= ;;t ;P€Ê€ E i'9 t6.at; s'E : El.e

lA; 5:E E rSP E: :38 s"iEd-& 'Ii- 5e€cEE Es<) .c,h-r- --esi9 EBE E-'EE5X ;;F EEEFs ;, e! q "iod;.:f; : pE ;;n;;: 'EEe

'E€g> €.o =

q'F -c.>^!'E E-- s!? 'EI*o€i: E€9 i*-Es E -E 1,=-* 'o.'B=o-E !.; :!l;: 9 €:6S"6t )or^5 i.b.:zE- -:- CEU, f,E-

9E i€ EJ,E € ;TP; '3 t E :Ê .5'd 5?r ] >.o tL(JO >!519E EE= .=EE $Fo;; iee -:'g: \ =:a

='3 = : E ,6 E'i:6 I

it:g EEE t*B )f E E'l e";; ; pE '1

";N Y.6 .6 >ti 3o5

XeE€ ?E* ,E3E

E,;Et E,: ! - .B: Eb.=;o Qfio9' +'9cESgE EsR€ E3E

EE:; EIEH :-:s.E;: E .EE;; ;?I9t PE P!.EG A8.a;"8 d'- :A"E ! ? ,a

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ooo-iooooqotr)

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o o^lo o@o otr)o ci riO oFo oo)d do@ o@q q':V $l-N rN

F6RzE>CDEgt!o>9o! .rt

'-o tro=frZ tr>F5?=E=ts4 U'=o-..Y^1..cl9E+aD-(!.-EE=E,6.= .,(E cEqcn:-cFF ,t! =r-,(!z.l!ElcL'(5f:€.z.g;l-!"O;a=

rr!.ZtEo-od.::6z .Y:'s$ 3 Equzc-a e "$3fo>.=-=OGc,I>.([o=Eo

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ct!.EgÊ,)=E(!3-oEE._c.6 <l).LmF

eE <l)oSz'- E5.8 E5ts

=c qrfi :gl

E PL o,c i'o c.rr! a- > oEDF r 5r.rol F'ls8 etcc co99 q: oq. o-i,o"d rrt;99 9E(sO. O.3.tr q cE--c FP P-oo oo55 5.l-c-c EiFF Fo o)o) o)€ '6.5a8-- .c .c -E.r!ccEcO{!<! (E{- o) ori o)

CONG TY TNHH CHONG KHoAN AcBIrrt5u s5 aos - crcK/HN

e rHONo rN B0 suNG aAo cAo riNH niNn rlr cHiNn nEe NHAr (riiip theo)

3.9 Cic khoin vay ng5.n hgn vd tr5i phiiiu phit hdnh ngSn han (tiiip theo)

Tai ngdy 3'l th6ng 12ndm2Q1.9,I?p dodn co tdi sdn Ctim bio chua duocgidi ch5pvoi NgAn hang Thuong mai C6 phAn Qu6c t6 ViCt Nam bdng 7 .O81.472 c6 phi6u TApClodn C6 phAn Xi ming Vicem Bit Son voi gi6 tri hqp l), tai thoi di6m 31 th6ng 12 nem2019|a 30.450.329.600 d6ng (tqi ng€ry 31 th6ng '12 nim 2018: 37.531.801 .600 d6ng),quy6n s& dung dat va tai sdn 95n lien voi dAt A Oat Oang sin tai 107N Truong Dinh,Phudng 6, QuAn 3, Thdnh ph6 H6 Chi Minh c6 gi6 tri cdn lai ld 33.693.468.800 dl6ng(tai ngdy 31 th6ng 12 ndm2018:36.'191.298.176 d6ng). Ngodi ra, TAp cloAn c0ng c6tdi sdn ddm bdo chua.duoc gidi ch6p voi Ng6n hdng ihuong mar C6 pfrAn Diu tu vdPh6t tri6n Vi€t Nam bing khodn ti6n gui tai-Ng3n hdng Thuong mai i6 phin DAu tuvd Ph6t tri6n Viet Nam voi gi5 tri la 100 ti d6ng (tai ngdy 31 thdng 12 ndm 2018: kh6ngc6).

3.10 Phiri trir ngudi b6n ngSn hqn

31.12.2019VND

1.732.277 .942

3',t.'t2.2018VND

1.609.907.3082.412.157.500

1.732.277 .942 4.022.064.808

3.11 Thu6 vi cic khoin khic phii nQp Nhd nuoc

Bi6n cl6ng ve thu6 va c6c khoin khdc phdi n0p/(phdi thu) NhA nudc trong nim nhu sau:

Phdi trd nguoi b5n khi mua c5c tdi sin tdi chinhKhac

(Phaithu)/phei

trat?i ngay Sii phai nop

1.1.2019 trong nlmVND VND

(1.923.532.207) 9124232281 (27.040.417.207)

(Phai thu)/phaiCin tr} tra t?i ngey

t.ong nim 31.12.2019

VND VND

(19.839.717.133)

sii aa nqp

trong nem

VND

a) Phaithu

Thu6 TNDN - hien

henh

b) Pheitra

Thue thu nhap c6

nhan - nhan vien

Thuethu nhap ca

nhen - nha dru tuThu6 gi5 tri gia

ldng - dau ra

Cec baithu6 khac

1.211.791.820 5.907.583.111

2.977.080.936 34.601.613.000

109.638.010 497.346.069,165.590.258 4.735.605.617

(5.662.152 369)

(35.436.934.730)

(288.403.153)

(4.772.608.462)

- 1.457.222.562

_ 2j41.759.26

(106.752.895) 211.828.031

- 428.587.413

4.764.101.024 45.742.147.797 (46.160.098.714) (106.752.8e5) 4.239397.212

45


3 THONG TIN 86 SUNG BAo cAo TiNH

3.12 Phii tri cho nhin vi6n

Tidn thudng

31.'.l2.2019VND

6.988.102.330

31.12.2018VND

1 1 .062.498.185

31.12.2019VND

9.193.545.213344.777.457

31j22018VND

21.761.260.2774.712.589.258

9 538 322.670 26.473.849 535

31.12.2019VND

70 438.459.8592.143.043.467

3't.12.2018VND

1.694.280.374488.272.819

72.581.503.326 2.182 553.193

31.12.2019VND

3',t.12.2018VND

21 .180.265.058

3.13 Chi phi phii tri ngin hqn

Ghi phi l6i vayC6c khoin phii trd khdc

3.14 Clc khoin phii tri kh6c ngin hqn

Phii tri cho NgAn hdng me (Thuy6t minh 8(b))Kh5c

Tdi sin thu6 TNDN hodn taiDuEc thu hati sau 12 theng

3.15 Tai san thuai TNDN hoin tqi

Tii sin thu6 TNDN hoin lai vi thu5 TNDN hoin lpi phii tri duqc br) trrir khi T6p dodnc6 quy6n hgp ph6p duorc brlr tru gi0a tiri sdn thu6 TNDN hien hdnh voi thuC TtjDN hiCnhdnh phii tra va khi thuC TNDN hoin tai c6 li6n quan Ct6n cing m6t co quan thu6. Chiti6t nhu sau:

tytSu s6 eos - cTcK/HN

HiNH TAr cHiNH HgP NHAT (ti6p theo)

46

c6NG TY TNHH CHUNG KHoAN AcBM5u sii BO5 - CTCK/HN

3 THONG flN BO suNG BAo cAo riNH HiNH TAr cHiNH Hqp NHAT (ti6p rheo)

3.15 Tai sin thuis TNDN hoin lqi (ti6p theo)

Bi6n dong gop vA tnue TNDN hoSn lai trong nem nhu sau:

Nim tii chinh Ndm tii chinhk6tthtc ngay kiitthtc ngiy

31.12.2019 31.12.2018VND VND

Tdi sdn thu6 thu nhip hoan lai la khoin ch6nh lech tam thdi dLroc kh6u tru phat sinh tt/drf phdng c6c khoin cho vay.

Thu6 suSt thu6 TNDN sr? dqng d6 x5c dinh gi6 tri tdi sin thu6 thu nh?p ho6n lai ndm2019 lA 2OYo (2O18: 2oo/o).

Tii sAn thu6 thu nhap hoin l_4i dugc ghi nhin dua trCn kha ning thu ituqc thu nhipchiu thud trong tuong lai d6 c5n trtr c5c khoin ch6nh l€ch tam thdi d5 ph6t sinh niy.

3.16 V5n g6p cia chrl si hii,u

V6n di6u leV6n V6n

ala g6p chua g6p

56 au diu ndmGhi nhin vAo bio c6o k6t qui hoat atong

hop nhit (Thuy6t minh 5.7)

50 or.f cuor nam

21.180.265.058 17.603.329.563

(21.180.265.0s8) 3.576.93s.495

21.180 265.058

VNDr)

1 .500.000.000.000

VND(")

1 . s00.000.000.000rugin hilS T.hugng

mai C6 PhAn A ChAu 100

VNDc)

lAn garn nhet s6cia COng ty la

(') Theo GiSy phep thinh l?p va hoat d6ng dugc. cli6u. chinh26/GPHDkD ngiry 11 thdng 7 ndm 2017, v6n tlidu l€

1.5OO.OOO.OOO.000 d6ng d6 dluqc g6p drl.

3.17 Lgi nhuin chua phin ph6i

Tai ngiy31.12.2019

VND

273.692.869.738(136.46'1.717.084)

31.',t2.2018VND

251 .590.619.562(159.971 894.645)

Lgi nhuin sau thu6 d6 thrrc hiQnL6 chua thuc hien

47

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4 THONG TIN BO SUNG cAc cHi TIEU NGoAIHOP NHAT

4.1 Ch&ng chi c6 gii nhin gitr h6

wtSu sii gos - cTcK/HN

BAo cAo TiNH HiNH TAI cH1NH

Tai ngiy31.12.2019

VND

200.000.000.00047.500.940.000

31.12.2018VND

200.000 000.00067.500.940.000

247.500 940 000 267 500.940.000

4.2 Tii sin Gi chinh ni6m y6Ua;ng kf giao dich tai VSD crla c6ng ty chung khoin

Tai ngiy

Trdi phi6uC6 phieu

Tlri sin Gi chinh (s5 luqng chf,ng khoan)Giao dich cdm c6Giao dich ty do chuy6n nhuongT4m ngirng giao dich

4.3 Tdi sin Gi chinh chcv vd cria c6ng ty chrlng kho6n

Tii sin tii chinh (sii lwqng chung kho6n)uo pnreu

Tiri sin tii chinh chua luu kf crla c6ng ty ch0ng

Tii sin Gi chinh (s6 luqng chrlng kho5n)C6 phiCu

31.12.20',t9

7 081 4727.104.281

85

14.185.838

31.12.2018

7 .O81.47212.149.413

19.230.885

Tai ngiy

4.4

31.12.2019

khoin

3',1.12.2018

18.680

Tai ngdy31.12.2019

4.552.337

31.',t2.2018

::y"

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s rxoruc TrN Bo suNG eAo cAo xEr ouA HoaT oQNG HEP NHAT (ri.ip rheo)

5.3 C6 t&c ve fiBn lei phat sinh tir c5c tii sin tii chinh

Nim Gi chinh k6tth[c ngey31.12.2019

VND

17.854.193.354

3',t.12.2018VND

26.294.644.785Tu tdi sdn tdi chinh FWPL

5.4 Doanh thu nghiQp v9 m6i gi0i ch0ng khoin

Doanh thu ban tt5uC6c khoin giim tru doanh thu

Doanh thu thuAn

Nim tiri chinh k6t thtc ngay31.12.2019

VND

140.683.856.542

31.12.2018VND

203.613.698.052

140 683 856 542 203 613 698.052

5.5 Chi phi du phdng tai sin Gi chinh, xr! lf t6n thSt cac khoin phii thu kh6 ddi vi 16

suy giim tii sin tii chinh vi chi phi tti vay cia c6c khoin cho vay

Nim Gi chinh k6t thfc ngiy

Chi phi du phdng tdi san tai chinh (Thuyetminh 3.3)

Chi phi di vayKh6c

r ong cQng 81 580.455.002 93.483.714.305

31.12.2019VND

19.052.772.86361.886.52t4.580

641.137.559

31.12.2018VND

17 878.759.66675.097.356.108

507.598.531

53

)

coNG TYTNHH .HUNG KH.AN AcB Mau s6 Bo5 - crcK/HN

s rx6uc rN BO suNG gAo cAo xEr ouA HoAT ogNG xEe rxAr (ti6p theo)

5.6 Chi phi quin lf c6ng ty chrlng kho6n

Nim tii chinh k6t th0c nsay

Chi phi lL?ong vA c5c khodn khec theo luongChi phi kh5u haoThuC GTGT kh6ng ctuqc kheu trirChi phi vdn phdng ph6mChi phi thu6 v5n phdngChi phi dich vu mua ngodiChi phi kh5c

Lqi nhuin kti toan tru6c thuC

Thu6 tinh & thu6 su6r 20%Di6u chinh:

Thu nhip kh6ng chiu thuiiChi phi kh6ng clugc khSu trir

Chi phi thu6 thu nhip doanh nghiCp (*)

Chi phi thud thu nh?p doanh nghiEp ghi nhintrong b6o c6o k6t qud hoat clQng:Thu6 thu nhap doanh nghigp - hien hirnhThuO thu nhfp doanh nghiQp - hoSn lai

(Thuy6t minh 3.15)

43.880.'182.791 55.019.638.792

Nim tii chinh k6t thtc nsay

31.12.2019VND

30.418.747.9833.144.789.2601.907 367.661

349.826 525508.284.117

10.945.486.9832.605.680.262

31.12.2018VND

34.935.912.2053.906.922.8341.811.542.992

575.689.8271 .219.88"t .8769.743.790.5042.825.898.554

5.7 chi phi thu6 TNDN

56 thuC trCn loi nhuan tru6c thu6 cOa TAp dodn kh6c vdi s6 thue khi dt?Ec tinh theothu6 suAt pnO tn6ng 6p dung 2Ook (2018:20%) nhu sau:

31.12-2019VND

31.12.2018VND

,

i

\

IaEt€

\

159.261 .463.913 101 .340.079.903

31.935.945.341 20.438.853.409

('t.643.472.056) (1.438.318.137)12.024.O54 5.306.777

30.304.497.339 19.005.842.049

9.124.232.281

2"t.'180 265 058

22.582.777.544

(3.576.935.495)

30.304.497.339 19.005.842 049

(-) Chi phi thu6 thu nhAp doanh nghi6p ctuoc uoc tinh d\ra vdo thu nhAp chiu thu6 vdc6 th6 c6 nh0ng tliiiu chinh tiry thuQc vdo su ki6m tra cria co quan thu6.

54

c6NG TYTNHH CHUNG KHoAN AcBtuiu s6 aos - crcK/HN

6 THONG TIN BO SUNG BAo cAo LUU CHUYEN TIEN TE HOP NHAT

6.1 Si5 fian di vay thpc thu trong nAm

SO tiCn di vay thuc thu trong nim li ti6n vay theo kh6 udc th6ng thudng vd theo hqpcliing mua b6n trdi phi6u (Thuyet minh 3.9).

6.2 55 fiAn da thqrc tri g5c vay trong nim

56 tian da thyc tra g6c vay trong n5m ld ti€n vay theo khe udc th6ng thudng vd theohqp d6ng mua bAn trii phi6u (Thuy6t minh 3.9).

7 THONG TIN BO SUNG BAO CAO TiNH HiNH BIEN DSNG V6N CHO SO HOU HqPNHAT

7.1 Tinh hinh phin ph6i lqi nhuin cho chri s& hfinu

Lgi nhu0n di thuc hign chua ph6n pnOi Aiundm

Loi nhuAn d5 thuc hi6n trong nam56 trich lap cac quy trong nem:

Qul du tr0 b6 sung v6n cti6u le

Qu! dr,r phdng tii chinh vi rrli ro nghiQp vu

LEi nhuin cdn lqi c6 th6 phAn ph6i cho chi s0hiru

Lgi nhuin d5 phin ph6i cho chrl sd h0u trong k!,

fihuy6t minh 8(a)) (-)

Thu nh?p thuAn phAn ph6i cho chrl sd h0u

Nim tii chinhkiit thric ngdy

31.12.2019VND

91.618.724.917'128.956.966.574

(6.453.039.489)(6.453.039.489)

Nim Gi chinhki-lt th[c ngay

31.12.2018VND

I 34.1 1 1 .081 .91 982.334.237.854

(4.159.421.25O)(4.1s9.421.2s0)

207.669.612.51 3 208.126.477.273

(70.438.459.859) (1 16.507.752.3s6)

137 .231.152.654 91.618.724.917

(-) Theo td trinh crla T6ng GiAmhinh phAn ph6i. loi nhuan70.438.459.859 d6ng.

,

i\

d6c ngiry 28 th6ng 2 ndm 2019, TOp dodn dd ti6nhEp nhSt cho nim 2018 vdi t6ng gi6 tri li

55

CONG TY TNHH CHI,NG KHOAN ACBruSu sii eos - cTcK/HN

a rxuvEr mrnx vE cAc eEN UEN eultt

Tip doirn tluqc ki6m so6t bdi Ng6rn hdng Thuong mai C6 phin A Chau do chi6m 100%

v6n Adu E crla Tip dodn. C6ng ty me Cao nn5tli NgAn hing Thuong mai co phAn AChiu, mQt ng6n hdng duqc thanh lap tai Viet Nam.

(a) Giao dich v6i c5c b6n li6n quan

Trong nam, cic nghiQp vr,r sau ddy dugc thr.rc hiQn vdi c5c b6n li6n quan:

Nim tii chinh k6tthricngiy 31 th5ng 12 n5m

Ngin hing Thuong mli C6 phAn A cnauPhan ph6i loi nhuin ve Ngan hAng m9 (Thuy6t

minh 7.'1 )Doanh thu hoat clQng m6i gioiLii tiAn gdi ngAn hdngChi phi thu6 vin phdng, dien nuoc phai traDoanh thu hoat dQng cho thuC

Doanh thu dai 19 luu kf trdi phi6u

Doanh thu tu v5nPhi khic

Ngin hing thuong mqi C6 phin A CnauTi6n grli ngen hang c6 ki, han g6c tu 3 th6ng

cl6n 13 th6ngPhii tri khdc (ThuyCt minh 3.14)

TiAn gdi ngin hdng c6 ki han duoi 3 thAng

(ThuyCt minh 3.1)Ti6n gdi ngin hdng kh6ng k!'hanLai dr7 thu tu ti6n gdi ngAn hdng

(ThuyCt minh 3.4(a))

5.585.591.260 5.892.717.300

2019VND

70.438.459.85928 365.082.34120.819.287.756

1.906.533.906840.000.000636.363.637547.272.727201.920.010

2018VND

116.507.752.3569.606.849

23.614.751.3061.872.147 .216

840.000.000

1.000.000.001272.855.297

.:..-Luong vi c6c quy6n lqi gQP khSc

(b) sii du cuiii nim v'i cic b6n li6n quan

31.12.2019VND

364.000.000.00070.438.459.859

'101 .900.000.000

9.773.698.462

6.745.306.848

31.12.2018VND

12.000.000.0001.694.280.374

401.700.000.000

14.171.082.184

1.364.455.617

56

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CONG TY TNHH CHUNG KHoAN AcBM5u s.i Bos - cTcK/HN

10 ouAN LY nOr norlt cxiNx

C6c hoat tlQng cr]a Tip dtoin c6 th6 chiu m6f s6 r0i ro bao g6m rrli ro thi trudng, rr)i rotin dung vd rii ro-thanh khoin. Nhin chung cdc chinh s5ch qudn lf rrii ro cOa TQp cloinl?r nhim giim thi6u inh hudng U5t tEi tiem tang tir c6c rrli ro nay d6n r6t quri nojt dQngkinh doanh cria T6p dodn.

Ban T6ng Gi6m d6c cr)a TQp dodn c6 tr6ch nhiQm dit ra mqc ti6u vd nhirng quy t5c cobin v6 quin tri nli ro tdi chinh cho Tip tlodn. Ban T6ng Gi6m d6c xac tAp ihing chinhsdch chi tiCt vi du nhu x6c dinh rrji ro vi tto ludng rrii ro, gi6i han ttiu tu vi chi6n luocdl6u tu. Chinh s6ch qudn tri rrli ro tai chinh dugc xem x6t vd didu chinh thudng xuy6nnhdm d6i ph6 voi bi6n dqng va xu huong cia thi truong.

Qudn tri nli ro tai chinh duoc thuc hien bdi nhin sq tai chinh. Nhan su tii chinh dtoludng thrrc t6 d5u tu voi gi6i hqn dAu tu d6 dtuEc dit ra vi chuin bi b6o c6o cllnh kj,cho Ban T5ng Gi6m O6c xem x6t.

Nh0ng th6ng tin sau day dLpgc dua tr6n nh0ng th6ng tin tu Ban T6ng Gi6m d6c.

(a) Rii ro tin dqng

Rrii ro tin dung ld rui ro md Tap tloin phii g6nh chiu t5n th6t tai chinh do mQt b6n thamgia trong m6J c6ng cU tii chinh kh6ng thr.rc hi6n nghia vu hoic cam k5t di k! voi Tfpdodn. Rrli ro ndy phit sinh chrl y6u tir ti6n g0i ngAn hdng, c6c tii sin tii c'hinh, cackhoin phii thu vi tAi sdn kh6c.

Rrli ro tin dUng t6i da cia Tlp dodn bing voi gie ki ghi sO tai sin tiAm 5n rrli ro tin dungchua trr) dg phdng di lip vd chua tinh d6n tdi sin th6 ch5p c0ng nhu c6c bign phdpdim bdo kh6c, chi ti6t nhu sau: (

31.12.2019VND

Ti6n vi c6c khoin tuong rtuong tiSn (Thuy6t minh 3.1)

TiCn grli ngAn hing kh6ng ky hanTi6n gr}i ngAn hdng c6 kV han

31.12.2018VND

9.779.536.834 69.811.717.721101.900.000000 401.700.000.000

534.000.000.000 12 000.000.000Diu tu.nim gii! tliin ngiy tt6o hln(Thuy6t minh s.2(b))

Cic khoin cho vay (Thuyait minh 3.2(c))

Hop dl6ng giao dich k17 qu!Tgm 0ng giao dich chung kho6n

Cic khoin phii thu (Thuy6t minh 3.4)

Phii thu vd du thu c6 tuc, tiCn 15i c5c tii sdntii chinh

Phii thu cec dich vU CTCK cung c5p

T6ng gi6 tr! Gi sin tiSm in rrli ro tin d{ng

:

I(

1 594.685 742.80184.551.933.734

1 .904.764.954.06348.33'1 713.343

10.881 .148.2652.322.397.859

1.432.052.1173.914.940.882

59

2.338.r20.759.493 2.441,955.378.126

c6NG TY TNHH CHUNG KHoAN AcBM5u s6 eos - crcK/HN

1o ouAN LY RUr Ro TAt cHiNH (ti6p theo)

(a) Rrii ro tin dqng (ti6p theo)

0 56 duv1i ngAn hitng

36 du voi ngin hdng t6t ci c6c khodn ti6n grli kh6ng kj, han, ti6n g&i c6 kj,han vd l6idv thu.

T5t ci c5c khoin tidn grli ngin hdng cria TErp doan duqc g0i tai c6c t6 ch0c tin dungc6 b?c tin nhi€m cao mA Ban T6ng Gi6m d6c tin nhiQm. 56 du vdi ngdn hdng dugctheo d6i thuong xuy6n bdi b0 phQn ngAn qu! theo chlnh s6ch cria Tip doin vd b5oc6o ctlnh k!, cho Ban T6ng Gi6m d6c. Tip dtoin nhQn dinh rOi ro tin dqng li6n quan CI6n

c6c s6 du vdi ng6n hing li thAp.

T4i ngdy 31 th6ng 12nAm2019 vi tai ngdy 31 th6ng 12 nim 2018, kh6ng c6 s6 du ndov6i ngin hing bi qu6 han me chua thu haii hoic bi suy giim gi6 tri.

(i0 Llng tnnc ti6n bdn chhg khodn

Ung trudc tiAn b6n chrlng kho6n duoc thu h6i truc ti6p ttr Trung tAm Luu kf Ch0ngkhodn. Trung t6m Luu h! Chung kho5n la mQt don vi thu6c sd hiru Nhd nuoc vi chuattrng roi vio tinh trSng m5t khi n6ng thanh to6n.

Trung tam Luu kf Chung kho5n y6u cAu c6c thdnh vi6n phii nQp ti6n vdo Qu! H6 troThanh toen vir Qu! bir tru chrlng kho6n phdi sinh de dam bio khd neng thanh toan.

TAp doirn chi cluoc nhQn l6nh mua hoac b6n chung kho6n cOa kh5ch hdng khi c6 drlmQt trim phdn trim (100%) tiAn hoac chung khoin vi phii c6 c6c biCn phap cAn thi6tdA dam bao khd ndng thanh to6n crla kh6ch hdrng khi l6nh giao dich ctugc thuc hiQn.

TQp iloin nhan dinh nli ro tin dr,rng li6n quan d6n cdc khodn ung trudc ti6n b5n chungkhodn ld th5p.

T3i ngiy 31 th6ng 12 ndm 2019 vd tai ngdy 3'l th5ng 12 ndm 2018, kh6ng c6 s6 du ndovdi Trung tdm Luu kf Chfng kho6n bi qu6 hqn md chua thu h6i bi suy giim gi6 tri.

(iii) Hqp d6ng giao dich ki quy'

Hqp d6ng giao dich kf quV duEc dim bio bing chung khoen ni6m y6t tr6n c6c s0 giaodich chung kho5n duqc ph6p giao dich kf qu!. Theo ph5p luQt chOng kho6n hiQn hdnh,muc cho vay kf qu! t6i da la 500/o gi5 tri chLrng kho5n ctuqc ph6p giao dich ki qu9.Danh s6ch chung khoan kh6ng duqc phep giao dich kf qu! clugc cap nhat thuongxuy6n bdi cdc sd giao dich ch0ng kho6n. Danh sSch ch0ng kho5n duqc ph6p giaodich kf qu! tlugc ph6 duy€t vd cip nh?t thuong xuy6n bdi Bq phin qudn tri rii ro giaodich kf qu! dlra tr6n m-6J s6 tiCu chi bao g6m bi6n dqng gii vA tinh thanh khoin.

B0 phan Dich vu Kh5ch hdng c6 nhi6m vU lien tuc ra so6t b6o ceo giao dich ky quy baog6m du nq, gia tri tii sdn dtim bdo vi t! l€ kf qu! duy tri. Khi ti lQ ki quV duy tri giimxu6ng th5p hon 40% (theo luit dinh: 30%), h€ th6ng th6ng tin crla Tip ctodn s6 cinhb6o vd Tip doin xuSt lQnh y6u ciu kh5ch hdng kf qu! b6 sung. Khi tY lC k! qu! duy trigiim xu6ng thSp hon 30%, Tip doAn buQc phii thanh ly tai san dAm bdo dd tnu ndi nq.

60

(a)

(ii0

c6ruc rv rNnx cxur.to xxoAN acg

ro ouAN LY RUr no rlr cHiNH (ti6p theo)

Qu6 han vd b! suy giim gi6 triChua qu5 h4n vd kh6ng bi suy gidm gi6 triDq phdng d5 lAp

Gi6 tr! thuAn

trt5u s6 aos - crcK/HN

Rrli ro tin dqng (ti6p theo)

Hqp d6ng giao dlch ki, quy,(ti6p theo)

Gie tri thi truong cia t6ng tdi sdn dtim bio tai ngay 31 thang 12 ndm 2019 ti7.266.325.852.580d6ng (tai ngay31 th6ng 12ndm2018:6.393.941.582.460tt6ng).

Theo phapluat chrlng kho6n hi6n hinh, muc cho vay kf qu! t6i cla d6i vdi mot c6 nhAnhoac m6l t6 chOc li 3% v6n chrl sd h0u cia C6ng ty. iai ngay 31 thang i2 ndm 2019vi tqi ngiy 31 thang 12

êm 2018, kh6ng c6 khoin cho vay k! qui ndo vuEt qu6 3%

v6n chrl sd h[ru cr]a C6ng ty.

Phin tich chit luong tin dung cia c6c khodn cho vay kf qu! tai ngdy b6o c5o nhu sau:

Tai ngiy31.12.2019

VND

137 .121.861.423I .457.563.881 .378(124.938.192.223)

31.12.2018VND

137 .109.921.8201.767 .655.032.243(10s.885 419 360)

r.469.747.550.578 r.798.879.534.703

ot

c6NG TY TNHH CHUNG KHoAN AcBm5u si5 Bos - cTcK/HN

(a)

(iv)

t0 ouAN Lf nUr no rA cHiNH (ti6p rheo)

Rii ro tin dung (ti6p theo)

Cdc khoAn phdi thu

Tlp doAn gioi hqn rrji ro tin dr,rng bing cAch chi giao dich v6i dr6i tac md TAp doin tinnhiOm vi y6u clu c6c biqn ph6p aim bio fni cAnitri6t.

Phin tich chSt lugng tin dung c0a c5c khoin phai thu tqi ngdy bio c6o nhu sau:

Qu5 hgn vA bi Qu5 hqn nhung Chua qu6 h?n visuy giim kh6ng suy giam kh6ng bi suy giam

VND VNO VNDI OngVI{D

12.1 45.249.539 1 2. 145.249.539

1.289.192.980 - 1.289.192.980

1.289.192.980(1.289.192.980)

12.145.249.539 13.4U.442.519- (1.289.192.980)

12.1 45.249.s39 12.145.249.539

Tqi ngiy 31.12.2019Trong han

Qua han duoi 1 thangQu6hanl-2thengOuahan2-3thAngQue han ren 3 theng

Dlr phong da Ep

Giri tfi thuin

Tei ngi'y 31.12.2018Trong han

Qu6 han duoi 1 thangQuahanl-2th6ngQuehan2-3ih6ngOua han ten 3 thAng

DU phong da lap

Gia t i thuan

1.269.392.980 - 1.269.392.980

4 .819 .291 .582 4 .819 .291 .582

'1.269.392.980

(1.269.392.980)4.819.291.582 6.088.684.562

- (1.269.392.980)

4.819.291.5E2 4.8r9.291.5E2

(b) ROi ro thi trulng

Rrli ro thi truong li rrii. ro mi gie tri hop lf cia c6c lu6ng ti6n trong tuong lai cria m6tc6ng cu tai chinh s6 bi6n dOng theo nhong thay a,6i cia gra th! kudng. Gie ihi truong c6c6c loai rii ro: nli ro lai su5t, rii ro tiiln t€ vA rriri ro v€ gid c6 phi6u.

TQp dodn quin l! rrji ro gidr thi trudng bing vi€c phAn tich dO nhay crla c6c nh6n t6 inhhudng.d6n tinh hinh tii chinh vd k€t qui hoat d6ng cia T?p ctodn, tta dqng h6a danhmUc dAu tu vA thin trong trong viCc lua chon cac ch0ng khoan C6 Ciu tu trong hanmuc dugc quy dinh, vi thuc hiQn c6c biCn ph6p phdng ngtra rrii ro khi cAn thi6t.

62


10 OUAN LY RUt Ro TAt cHiNH (ti6p rheo)

(b) Rrii ro thi trudng (ti6p theo)

lrt5u sii aos - cTcK/HN

r Rt]i ro l5i sudt

Rrli ro lii su5t la rrli ro ma gi6 tri hEp ti cria cdc luirng tiAn trong tuong tai cia mQtc6ng cr,r tdi chlnh sE bi6n dlgng theo tii su6t thi trudng. TQp doln c6 rr]i ro tai suAtchrl y6u li6n quan d6n c6c kholn tidn grli ngin hdng, cf,o vay vi di vay.

TQp tlodrn qudn l! rrli ro l5i suat bing cdch phan tich tinh hinh canh tranh tr6n thitruong cl6 c6 cdc muc l6i suSt sao cho c6 lgi nhSt cho muc dlch cria TAp dodn mdv5n nim trong gi6i han qudn lf r0i ro.

C6c khoin ti6n grli .ngin hdng, cho vay vi di vay cria TQp cloirn al6u c6 tai su6t c6dinh vd thdi hqn ngin, ndn nli ro do tii suSt bi6n d6ng lir kh6ng ddng k6.

. Rrji ro v6 gi5 c6 phiCu

Tqi ngiy 31 th6ng 12 nem 2019, n6u gi6 cdc c6 phi6u tdng/gidm 5% trong khi t5t cac5c biLln s6 kh6c (k6 ci thu6 suSg gif nguy6n kh6ng odi,-mrlc chCnh iech thuind6nh gi6 lai crla tdi san tai chinh crla Tip dodn sE tdng/gidm 8.680.669 939 cl6ng,(tai ngdy 31 th6ng finem2018. ting/giim 11.184 318.056).

R0i ro ti6n t€

C5c c6 phi6u do TQp dodn nim gi0 bi inh hudng-bdi cdc nli ro thi trudng pher sinhtu tinh kh6ng chic.chin vC gi6 tii tuong lai cia c6 phi6u diu tu. Tip ctod-n'qudn t!rii ro v6 gi5 c6 phi6u bing c5ch thiCt tap han m0c diu tu vd thuc hi6n c6c bi6nph6p phdng ngrira rrii ro khi c6n thi6t. HQi d6ng D6u tu cr]a TQp Clodn cong xem x6tvi ph6 duy6t c5c quy6t dtinh diu tu vdo c6 phi6u.

Rr)i ro ti6n tQ ld rrii ro md gi6 tri crla c6c c6ng cr,r tdi chinh bi thay a,6i xu6t ph6t tunhirng thay tl6i v€ t| Sla Tap dodn dlusc thdnh tip vi hoat dtQng tai ViCt Nam void.6ng ti6n b6o c5o ld cl6ng Vi6t Nam, d6ng ti6n giao dich chinh cria TQp doin c0ngli d6ng Vi6t Nam.

I

(c) Rrli ro thanh khoin

R0i ro thanh khoin l2r nli ro Tip dtoin s6 g5p kh6 kh6n vi kh6ng th6 thuc hiQn c6cnghia vu li6n quan d6n c5c khodn nq tii chinh.

Phuong phdp quin ly rii ro thanh khoAn cia Tip doin lir duy tri m6l danh muc tdi sdnc6 tinh thanh khoin cao nhim ttim bdo khi neng alap Ong cAc y6u cAu thanh to6ntrong ng5n han vd dii h4n.

C5c tdi sdn cLla T6p doin duEc dirng ldm tii sin clSm b5o cho c6c khoin nq dtusc trinhbdy tai Thuy6t minh 3.9.

Bdng duoi dAy.ligt kE c6c khoin nE tai chinh crla T€rp dtodn theo ddng ti6n theo hEpd6ng kh6ng chi6t kh6u co thdi han duoi 1 ndm:

63

CONG TY TNHH cHt,NG KHoAN AcB

10 AUAN LY RUt Ro TAt cHiNH (ri6p rheo)

u5u s6 aos - cTcK/HN

(c) Rii ro thanh khoin (ti6p theo)

Dudi 1 ndmluzden5namTr6n 5 nim

r ong c9ng

Tai ngiy

Vay ngdn han (ThuyCt minh 3.9)Tr6i phiCu phet hanh ngSn han

(Thuy6t minh 3.9)Phii tri hoat d6ng giao dich chung khoanPhai tra nguoi b5n ngin han (Thuy6t minh 3.10)Chi phi phai tri ngSn han (ThuyCt minh 3.13)C6c khodn phdi tri, phii nQp khac ngSn han

(Thuy6t minh 3.14)

T6ng nq tii chinh

31.12.2019VND

65.000.000.000

501.000.000.0002.154.248.3971.732.277.9429.538.322.670

72.581.503.326

31.12.2018VND

874.000.000.0002.756.386.8854.022.064.808

26.473.849.535

2.182 553.193

652.006.352.335 909.434.854.421

(d) Chi ti6u an toin tAi chinh

Ti le v6n khd dung ld m6t thu6c do d6nh gi6 mL?c dg an todn tai chinh cria TAp doin,phin 6nh khd ning c0a TAp dodn trong vi6c thanh todn nhanh c6c nghia vu tii chinh vdkhi ndng btr cl5p c6c loai rrli ro phet sinh trong qu6 trinh hoat tlOng cia TAp ctodn.

Ti 19 niy duqc tinh toen va trinh biy trong 86o c6o t! lQ an todn tii chinh cria C6ng ty.86o c5o nay duoc Ep dinh k!, hdng thdng vd tu6n thrir theo quy dlnh trong Th6ng tu8712U7fiT-BfC do B0 Tdi chinh ban hdnh ngdy 15 thang 8 nAm 2017 ("Th6ng tu8712017fTT-BrC") c6 hi€u luc k6 tir ngay 1O th6ng 10 namZOtt. Th6ng tu 87t2O17-tIT-BTC quy dinh c6ch tinh chi ti6u an todn tdi chinh va biQn ph6p xO lj/ d6i vdi c5c t6 chrickinh doanh ch*ng kho6n kh6ng dap rlng- chi ti6u an todn tdi chinh. Theo Th6ng tu8712017tT-l-BTC, Tap doan quin tri vi ki€m so5t t! lQ v6n khd dung kh6ng th5p hon18oo/o.

Tai ngiry 31 theng 12ndm2019, t! 19 v6n khd dqng cria C6ng ty m9 ld 615,88% vi crlaC6ng ty con ld 524o/o (tai ngay 31 th5ng 12 ndm 2018 cria C6ng ty me ld 537,610/o vdcrla C6ng ly con ld 278o/o).

cAru KET THUE HOATOoNG

)t

I

11

C5c c6ng ty thuOc TQp dodn hi6n clang thu6 vdn phdng theo cAc hEp d6ng thu6 hoatd.ong..D6i voi cdc hqp diing thu6 hoat atong kh6ng hriy-ngang, Tap a,oan p[ai tra m*ct6i thi6u hong tLrong lai nhu sau:

31.12.2019VND

6.49'1.380.68017.421,727.290-

31.12.2018VND

5.326.492.08017.695.332.720

1.694.280.375

64

23.913.107.970 24.716.105.175

CONG TY TNHH CHUNG KHoAN AcBlu5u s6 eos - crcK/HN

12 xn6r luolrc va ctA rnl GrAo DlcH THr,pc HIEN rRot.le ruArvt

a) Cia Tq-p dodn

9o..pni:yI rar pnreu

b) Cria nhd ddu tuuo pnreuTrdri phiduKh6c

Kh6i luqnggiao dich thpc

hiQn trong nim

6.437.3522.000.000

3.670.519.076203.000.000

409.230

Gie tri kh6i luqnggiao dich th r,rc hiQn

trong nemVND

127.844.165.400208.681.500.000

64.238.600.326.30622.220.674.772.12836.260.130.460.000

3.882.36s.658 1 23.05s.931.223.834

13 cAc sU K|EN pHAr stNH sAU NGAY BAo cAo

Kh6ng c6 su ki6n ph6t sinh sau ngdy lap b6o c6o tdi chinh hop nhSt cAn di6u chinhhoic trinh bdy tr6n b6o c6o tdi chinh hqp nhSt ndy.

86o c5o tdi chinh hop nh5t d5 duEc Ban T6ng Giim diic ph6 duyet ngay 29 th6ng 2 nim2020.

Pham Thi SanhNguoi l6p

,/----'Yl

--

4.iljex<r',/^ ^- \'t

V6 Vdn V6nK6 toSn trudng

65

860 c6o tdi chinh Chl tieu N6m 2019 N6m 2018 ChCnh lech(1) t2t (3) (4) (s)=(3)-(a)

86o c6o tdichinh cOa C6ng tyrne/Bao cao tei chinh hOp nhdt

LOi nhuan sau thu6 1,28 82 46

ACBSs6: bl.S lW'fttAS.z0

Kinh o0i:

TP.HC/"l. ngay 29 thiing 02 ndm 2020

- 0y ban Chr1ng kho5n Nhd nt/dc- Sd Giao dich Ch0ng khoAn TP.HCM- Sd Giao dich Ch0ng kho6n Hd NQi

v/v Giiii trinh bi6n dAng lgi nhuSn sau thud Nam 2019 so vdi Ndm 2018 trdn 10%

C6ng ty TNHH Chong kho6n ACB ("ACBS") giai trinh vd chenh lech loi nhuan sau thu6 Ndm 2019 so voi Ndm

2018 trdn 10olo nhu sau:

Udn v!trnn ty Oong

Lf do 6nh hudng chO y6u:

- Doanh thu hoat d6ng giim voi s6ti6n70tid6ng, trong do: doanh thu nghiQpvq m6i gidi giam63ti

d6ng; Ldittr c5c khoan cho vay vd phaithu giem 9 ti d6ng; laitrj hoat dong d6u trl tdng 2 t! d6ng so voi

cUng kjr nim 2018.

- Chi phihoat dong kinh doanh giim 122 t! d6ng, Bi6n dQng giAm ndy chi y6u ttrkho6n ch6nh lQch gi6m

do ddnh gia lai tai s6n tAichinh giSm 78 t! d6ng : 16 b6n c6c tai sin tAi chinh gidm 9 t! d6ng; chi phi nghiQp

vu m6i gidi giam 22 t!' d6ng: chi phi d{ phong t}i san tdi chinh & 16 suy gi6m tai s6n tdi chinh va chi phi di

vay c0a cdc c6c khoin cho vay giim 13 ti d6n9 so voi cung ki ndm 2018.

- Chi phiqu6n lf gi6mst!d6n9.

- Chi phithu6 thu nhap doanh nqhiQp tdng i 1 t! d6ng.

Nhr"lviy. do dnh hr.tdng trgng y6u cia cac y6u t6 n6u tren. ldi nhuan sau thu6 cia C6n9 ty N6m 2019 so vdi N;m2018 de t;ng 46 tid6ng. ACBS giditrinh ctd Quli Co quan h0u quan drJgc 16.

Tran treng.

Ndinhan

. LLiu P.HC ve PKf

41 M?c Dinh chi, P. Dakao,Q.1, TP. H6 ChiMinh, T. (84-28) 38 234 159 - F. (84-28) 38 235 060, DVKH 1900 555 533www.acbs.com-vn

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* lio\(\ "-i\\'?

crAuo6l/

86o c6o tai chinh Lnitreu860 c6o saukidm to6n

Bao c6o trudckl6m toen

Chenh lCch

{1) (2) (3) l4) (s)=(3)'(a)

B5o c6o tdi chinh crla C6ng tyme/Bao c6o tei chinh hgp nhSt

Lgi nhuan sau thuS 128 116 l2

ACBS6 tu/ -rt$s .L0

Kinh oi'i:

TPHC/"/. ngey 29 thiing 02 ndm 2O2O

- 0y ban Chr-rng kho6n Nhe nLrdc- Sd Giao dich ChLlng kho6n TP.HCM- Sd Giao dich Chrlng khodn Hd NQi

V/v Gi;itrinh bidn dong /qinhuAn sau thud Ndm 2019 trudc vAsaukidm todn tren 5%

C6n9 ty TNHH Chung khoan ACB ("ACBS") giaitrinh v6 chenh lech loi nhuan sau thu6 Nam 2019 trL/dc vd sau

ki6m todn tren 5olo nhLfsau:

Ddn vi tinh: t:i d6n9

Lyi do 6nh hudng ch0 ydu:

- Chi phi thu6 thu nhSp doanh nghiQp 9i6m 12 t! d6ng.

Nhuvay. do beo cao taichinh di ki6mto5n Ndm 2019 ghi nhQn chi phithu6 thu nhQp doanh nghiQp gi6m 12 t!d6n9. loi nhuansauthu6crlaC6ngtydatangl2tyid6ngsovdi baocaotei chinh da c6ng b6 trudc d6. ACBSgi6itrinh dd Quli Cd quan hi/u quan crLtqc 16.

Tran treng.

Ndinhan

- LUUP.HCvAPKT

41 M?c Oinh Chi, P Oakao,Q.1, TP H6 ChiMinh, T. (84-281 38 234 159 - F. (84-28) 38 235 060, DVKH 19OO 555 533www.acbs.com.vn

3.Jj.i rtr"to6fu[

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cAo TAI NHAT cHo NAM xEr rxOc rr rxAruo tz HAm...,aI:rt.'ii rC '+\.\ CONG TY TNHH CHUNG KHoAN AcB BAo cAo TAI cHiNH HoP NHAT CHo NAM TAI cHiNH KiT THOC NGAY 3I THANG 12 NAM 2019 N9I