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CONG TY CO pHAN
CHUNG KHOA.N ToANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcAuCONG HoA xA HOI CHU NGHiA VI~T NAM
DQcl~p - T., do - Hanh phuczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Ha Ni)i, ngay 14 thang 08 nam 2018
CONG BO THONG TIN TREN CONG THONG TIN DlEN TV' CUA uv BAN
CHUNG KHOA.N NHA NUaC vA sa GIAOzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADJCH CHUNG KHoAN
Kinh gili: - Uy ban Chung khoan Nha nU'CYc
- S« Giao dich chirng khoan TP.HCM
- S« Giao dich chung khoan Ha NQi
- Ten t6 chirc: Cong ty c6 phan clurng khoan Toan C§.u
- Dia chi tru sa chinh: T§.ng 15, toa nha Diamond Flower, s6 48, dirong Le Van Luong, khu
do thi moi N2, phuong Nhan Chinh, quan Thanh Xuan, thanh ph6 Ha N9i.- Dien thoai: 0243.377.6699
- Fax: 0243.222.3070
- Nguoi thirc hien cong b6 thong tin: D6 Trung Son - Chirc vu: T6ng Giam d6c Cong ty c6phan Chung khoan Toan C§.u
(Thea Gidy uy quyen s6 320317IUQ-VGS cua Cong tycd phdn Chung khoan Toan C6ungay 0410412018)Loai thong tin cong b6:
D 24 gic D 72 gio D B~t thirong D Theo yeu cftu 0 Dinh ky
NQidung thong tin cong b6 :
Cong ty c6 phan chirng khoan Toan C§.ucong b6:
Bao cao tai chinh soat xet t~i thai di~m 30106/2018.
Cong van giai trinh k~t qua kinh doanh quy II nam 2018 thay d6i tir 10% tra len so vaiquy II nam 2017
ThOng tin nay da du<),ccong b6 tren trang thOng tin di~n tir cua cong ty vao ngay 14/08/2018t~i duang d&n: http://www.vgs.vnToi cam k~t cac thong tin cong b6 tren day la dung SlJ th~t va hoan toan chiu trach nhi~m trnac
phap lu~t v~ n9i dung cac thong tin da cong b6./.
Tai li¢u dinh keml- Baa eao tai ehinh soat xet tt;lithiJididm 3010612018;- Cong van giai trinh kit qua kinhdoanh Quy11nam 2018 thay tlJihe10% tra len so vO'iquy11nam 2017;
CÔNG TY CỔ PHẦN CHỨNG KHOÁN TOÀN CẦU
Digitally signed by CÔNG TY CỔ PHẦN CHỨNG KHOÁN TOÀN CẦU DN: c=VN, st=HÀ NỘI, l=Thanh Xuân, cn=CÔNG TY CỔ PHẦN CHỨNG KHOÁN TOÀN CẦU, 0.9.2342.19200300.100.1.1=MST:0305453780 Date: 2018.08.14 18:31:42 +07'00'
A ~ ~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TY CO PHAN
CHtiNGKHOANTOANCAu zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
\
BAo cAo TAl CHiNH GIUzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAA NIEN DO DA DUOC SOAT XET
Cho kJ k~ toan 6 thang k~t thuc Dga~30 thaD~ 6 Dam 2018
CONG TY CO PHAN CHUNG KHOAN ToANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcAuTAng 15 Toa nha DiamonJ Flower, S6 48 Duong Le Viin Luang, Khu Do thi moi N2, Phuong Nhan
Chinh, Qu~n Thanh Xuan, Thanh Ha Noi"_~~"",~~,_~,+"_",~",_"~,~",,,,:,.,,_.w,~,~#,,,,,,=_"_"""""",-,-__,.,__"",~_,,.~ __,.__ '='_'_''' __ ' _
TRANG
B~OcAo cO~ BANTrG GIAMD6c 2-3
BAa CAO SOA T XET 4-5
, , , , , ,-::
BAa CAO TINH HINH TAl CHINH 6-8 ,
B~OcAo KETQuAHfAT ~ONG
~c
9 - 10
J
B~O C~O L~lJ C~UY'N .TIEN_TI;:. ,,_.11 - 12 •.,
BAa CAO TINH HINH IBIEN DONG VON CHU so HUU 13
BAN THUYET MINH Bio CA~ TAl CHiNH 14 - 36
MVCLl)C
CONG TY CO PHAN CHUNG KHoAN ToAN cAu
Tfrng 15 Toa nha Diamond Flol~er, s,b 48 Duong Le Van Luang, Khu Do thj m6i N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Thanh pho Ha NQizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA___ .~.__ ~'_"~_'__ '"_w--l_~.~_ .._·.·.,.--•••-•.~.-. ~ .."- -.---.- ••.•...-~--~.-- ••~-.--
BAO 1AO ellA BAN TONG GIAM Doe
Ban T6ng Giam d6c Cong ty IC6 phan Chung khoan Toan C~u (sau day g9~ tAt la "Cong ty:') trinh bay
Baa cao nay cung voi Bao cao tai chinh giila nien OQcua Cong ty cho ky ke toan 6 thang ket thuc ngay
30 thang 6 nam 2018 oli duoc scat xet,
HOI DONG QUAN TRJ VAIBAN TONG GIAM DOC
HQi o6ng quan tri va Ban T6ng Giam obc Cong ty trong ky va o~n thoi oi6m I~p Baa cao nay gem:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Ho va ten thuc vu Ngay bJ nhiem Ngay miin nhiem
Hoi dang quiin IriBa Nguy~n Thi Anh
Ong Nguy~n D(J'cThuan
Ong Quach Manh Hong
Ong Pharn Dang Truong
Ong Nguyen Tu§.n CUCmg
Ong Nguyen Th~ Minh
Ong D6 Trung San
Ong Trfrn Du'c Chi~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Ban kiim soalOng Trfrn Du'c Minh
Ba Nguy~n Thi Anh
Ba Trfrn Thi Tam
Ba Phi Thi Thu Ha
Ba Dinh Thi Lan Anh
Ba Giang Thi Mai Hoa
Ban Timg Giam dgeOng D6 Trung San
Ong Nguy~n Th~ Minh
Ong Ph~m Dang Truong
khu tich
Ph6 Chu tich
Fhu tich .
!Thanh vien
Thanh vienI
~hanh vien
Thanh vien
Thanh vien
02/8/2018
02/8/2018
02/3/2017
02/3/2017
02/8/2018
02/8/2018
02/8/2018
02/8/2018
02/3/2017
02/3/2017
02/8/2018
02/8/2018
-::
02/8/2018 '<-
02/8/2018 !l02/8/2018
)1
I
TfU'cmg ban
Thanh vien
Thanh vien
j
Thanh vien
Thanh vien
Thanh vien
I
02/3/2017
02/3/2017
02/3/2017
02/8/2018
02/8/2018
02/8/2018
j
T6ng Giam obc
Ph6 T~ng Giam o~c oi~u hanh
Ph6 Tong Giam ooc
02/3/2017
02/8/2018
02/8/2018
KIEM TOAN VIEN
Cong ty TNHH Ki6m toan va Tu v§.n D§.t Vi~t (Vietland) oli oUQ'cchi oinh soat xet Baa cao tai chinh
giu'a nien OQcho ky k~ to an ~ thang k~t thuc ngay 30 thang 6 nam 2018 cua Cong ty.
TRACH NHIEM CVA BAN TONG GIAM DOC
Ban T6ng Gial~ obc Cong Jchiu trach nhi~m v~ vi~c I~p Baa cao tai chinh giu'a nien oQ phan anh trung
thl!C va hQ'pIy tinh hinh tai chinh, k~t qua ho~t oQng kinh doanh, lu'u chuy6n ti~n t~ va tinh hinh thay o6i
v~n chu SO' hu:u cua Cong ty frong kyo Trang vi~c I~p Baa cao tai chinh giu'a nien oQ nay, Ban T6ng Giam
ooc Cong ty can phai:
• LIla chon cac chinh sachlk~ to an thich hQ'pva ap dVng cac chinh sach nay mQt cach nh§.t quan;
• Thl!c hi~n cac phan ooan va cac u6c tinh mQt cach th~n trOng;
2
CONG TY CO PHAN CHUNG KHOAN ToAN cAu
T~ng 15 Toa nha Diamond Floler, S6 48 DuongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAUVan Luang, Khu Do thi moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, ph6 Ha NQi
BAo cAo CUA BAN lAM DOC
• Cong b6 cac Chuan muc toan phai tuan thea trong cac vim d~ trong yeu duoc cong b6 va giai trinh
trong Bao cao tai chinh
• L~p Bao cao tai chinh gitra nien dQ dua tren co sa hoat dong lien t\,JCtnr truong hop khong th~ gia
dinh rang Cong ty se ti~p tuc hoat dong lien tuc.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA, r I ' '
Ban Tong Giam doc Cong ty dam bao rang, Cong ty da tuan thu cac yeu cau neu tren khi lap Bao cao tai
chinh giira nien dQ; cac s6 k~ ~oan thich hop duoc luu giu d~y du d~ phan anh tai bAt ky thai diem nao,
vai mti"cdQ chinh, xac hgp ,Iy tjinh hinh tai chinh, cua ~ong ty va Bao cao tai chinh giu'a nien dQ dugc I~p
tuan thu cac Chuan m1,l'cke toan Vi~t Nam, Che dQ ke toan Vi~t Nam va cac quy dinh hi~n hanh co lien
quan t~i Vi~t Nam ap d1,lngCh0 cac cong ty chtrng khoan.
Ban T6ng Giam d6c Cong ty ~ilng chiu trach nhi~m trong vi~c bao v~ an toan tai san cua Cong ty va do
do da thl,fc hi~n cac bi~n phap thich hgp d~ ngan chi[lI1va phat hi~n cac hanh vi gian I~n va cac vi ph~m
kh~C. <? • I ' .
eONG BO eUA BAN TONG GIAM Doe
Theo y ki~n cua Ban T6ng Giam d6c, Bao cao tai chinh gifra nien dQ da phan anh trung th1,l'cva hgp Iy
tinh hinh tai chinh cua Cong ~ t~i ngay 30 thang 6 nam 20 18, k~t qua ho~t dQng kinh doanh, luu chuy~n
ti~n t~ va tinh hinh thay d6i v6n chu sa huu cho ky k~ toan 6 thang k~t thuc cling ngay, phli hgp vai cac
ChuAn m1,l'Ck~ toan Vi~t Namll,Ch~ dQ k~ toan Vi~t Nam va cac quy dinh hi~n hanh co lien quan t~i Vi~t
Nam ap d1,lngcho cac cong ty chu'ng khoan.
DO TRUNG SON - TAng Ghim d6c
Thimh ph5 Hit Ni)i, ngay 13 ring 8 nam 2018
3
S6:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA0258/20181BCSX-KTV
02 Huynh Khuong Ninh Street
DistrictzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAI,Ho Chi Minh City
Tel: (84-28) 39105401
Fax: (84-28) 39105402
Email: [email protected]
I BAo cAo SOATXETTHONG TIN TAl CHiNH GIUA NIEN DO
QuY CO DOJG. H(lI DONG QUAN TR! vA BAN TONG GIAM ~OCCONG TY CO PHAN CHUNG KHoAN ToAN cAu
Chung t6i da scat xet Bao cal tai chinh gitra nien do kern thee cua C6ng ty C6 ph fin Chung khoan
Toan Cau, duoc I~p ngay 13 thang 8 nam 2018, tir trang 6 d~n trang 36 bao g6m Bao cao tinh hinh tai
chinh tai ngay 30 thang 6 narrl 2018, Bao cao k~t qua hoat dong, Bao cao hru chuyen ti~n t~, Bao cao
tinh hinh bi~n dong v6n chu ~o-hiru cho Icy k~ toan 6 thang k~t thuc cung ngay va Ban thuyet minh
Bao cao tai chinh. ;
T ' h h·A ? B TA G1" dI-rae n rem eua an ong lam oe
Ban Tong Giam d6c C6ng ty IC6 phan Chung khoan Toan cfiu chiu trach nhiem v~ yi~c I~p va trinh
bay trung thuc va hop Iy Bao cao tai chfnh giira nien do thee Chuan mire ke toan, CM do ke toan Vi~t
Nam va cac quy dinh phap 19 c6 lien quan d~n vi~c l~p va trinh bay Bao cao tai chinh gifra nien do
cua cac ~6ng 0/ c~ung khoanr va chiu trach nhi~m v~ kiSm soat noi bo rna Ban T6ng Giam d6c xac
dinh la din thiet de dam bao c~o vi~c I~p va trinh bay Bao cao tai chfnh gifra nien do kh6ng c6 sai s6t
trQng y~u do gian I~ ho~c nhAm I~n.
Kinh gU'i:
Traeh nhi~m eiia Ki~m toanlVien, , . ,
Trach nhi~m cua Chung t6i la dua ra kh lu~n ve Bao cao tai chfnh gifra nien dO d\fa tren ket qua soat
xet cua Chung t6i. Chung t6i oa th\fc hi~n c6ng vi~c soat xet thee ChuAn m\fC kiSm toan Vi~t Nam v~
hqp d6ng dich v\l soat xet s6 F410 - Soat xet th6ng tin tai chfnh giua nien dO do kiSm toan vien doc
I~p cua dun vi th\fc hi~n.
C?ng vi~c soat ,xet th6ng tin ~ai chinh gifra nien d? bao g?m ~i~c th\fc hi~!1cac cuoc phong vftn, chu
yeu la phong van npiing nguqi chiu trach nhi~m ve cac van de tai chinh ke toan, va th\fc hi~n thO t\]c
phan tfch va cac thO t\lC soat xet khac. Mot cuoc soat xet v~ cO'ban c6 ph~m vi h«p hoo mot cuoc
kiSm toan duqc th\fc hi~n theo cac ChuAn m\fc ki€m toan Vi~t Nam va do v~y kh6ng cho phep ChUng, I ""'"
t6i d~t duqc SIJ dam bao rang Chung t6i se nh~n biet duqc tat ca cac van de trQng yeu c6 the duqc phat
hi~t1trong mot cuoc ki€m toano Theo d6, Chung t6i kh6ng dua ra y ki~n kiSm toano
K~t lu~n eiia Ki~m to an vien
Can cu tren k~t qua soat xet cua Chll11gt6i, Chung t6i kh6ng thfty c6 vftn d~ gi khi~n ChUng t6i cho
r~ng Ba? cao tai chinh gifra nirn dO dinh kern,kh6!1g phan anh trung thlJC v~ hqp ly, tren cac khia c~nh
trQng yeu, tinh hinh tai chinh cua C6ng ty C6 phan Chung khoan Toan Cau t~i ngay 30 thang 6 nam
2018, va k~t qua ho~t dong kinh doanh, tinh hinh luu chuy8n ti~n t~ va tinh hinh thay d6i v6n chO sO-
huu cho Icy k~ toan 6 thang k~t thuc cung ngay, phu hqp vo-i ChuAn m\fC k~ toan, Ch~ do k~ toan Vi~t
Nam va cac quy djnh phap l~ c6 lien quan d~n vi~c l~p va trinh bay Bao cao tai chinh giua nien do
eua cac c6ng ty chUng khoan.
I
4
BAo cAo so AT XETzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(ti~p heo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
N oi ohao:
Nhir tren
Liru Vietland
5
CONG TY CO PH AN CHtJNG KHO..\lN TOAN CAUzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAT~ng 15 TOa nha Diamond Flower, S6 48, DJOng Le Van Luang, Khu D6 thj rnoi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Thanh ph6 Ha N(\i
BAo cAo TAl CHiNH GIOA NIEN DO
Cho kY k~ tOlm6 thang k~t thuc ngay 30 thang 6 nam 2018«< -~«C __ . ~_'--'-''';'-r''''''_''''''->A''' ' "~""__"'~~""'';~'';-_-''_'';-_~',__,_"_,~_.'__"",~"_.;-~""~,,,,,,·.W"''''''''''''N '''''''._W=-.-_w"'.~~~~_A__'_zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
A.
I.I.
1.1.
2.
2.12.1.1.
3.
4.
5.
6.
H.
I.
2.
3.
4.
B.
I.
II.
I.
Ill.
IV.
V.
I.
2.
3.
VI.
BAo cAo TINH HINH TAl CHiNHTai ngay 30 thang 6 narn 2018
MAU BOla-CTCK
DIYnvi tinh: VND
Thuy@tMa sA
minhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30/6/2018 31112/2017CHi TIEU
TAl SAN NGAN H~N (100 = 110 + 130)
Tai san tai chinh I
Ti~n va cac khoan tuong duong tien
tu«Cac khoan phai thu
38.713.309.967
38.569.193.327
6.337.763.131zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6.337. 763.131
5.376.833
5.376.833
5.376.833
9.000.000.000
6.626.114
24.170.877. 715
(951.450.466)
144.116.640
3.300.000
140.816.640
100
110
III1/11 V.I
117 V.2a
117.2
1/7.3
118 V.2b
119 V.2c
122 V.2d
129 V.3
33.361.669.843
33.013.303.855
65.789.893
65.789.893
5.376.833
5.376.833
5.376.833
6.807.000.200
2.009.990
27.718.877.715
(1.585.750.776)
348.365.988
3.300.000
278.641.186
3.912.965
62.511.837
Phai thu va d!! thu e6 tue, li~n ldi elk tai scm tai chlnhPhai thuc6 tuc, ti~n liii d€n ngay np4nTra truce cho nguoi ban jPhai thu cac dich vu CTCK cung cap
Cac khoan phai thu khac I
Du phong suy giam gia tri cac khoan phai thu
Tai san ngAn han khac I
T\lm irngChi phi tra truce ngan han
Thue gia tr] gia tang diroc khdu tnr
Tai san ngan han khac
130
131
133 V.4a
135 V.4
137 V.4
TAl SAN DAI H~N (200 = 210,J 220 + 230 + 240 + 250 - 260) 200 4.669.188.8427.216.500.188
Tai san tai chinh dili hI;'"
Tai san cA dinh
Tai san c6 dinh hiiu hinh
5.445.472.904 2.766.395.056
V.5 386.601.022 531.743.050
5.787.106.927 5.787.106.927
(5.400.505.905) (5.255. 363. 877}
V.6 5.058.871.882 2.234.652.006
6.715.280.520 3660.280.520
{I. 656. 408.638} {I.425.628.514}
210
220
221
222
223a
227
228
229a
- Nguyen gia- Gia Ir; hao man luyki
2. Tai san c6 dinh vo hinh
- Nguyengia- Gia Iri hao man luyM
Bdt dQng san dAu tu' I
Chi phi xay dl!'ng co' ban dO'dang
Tai san dili h\ln khac
ck c6, th~ chdp, ky quy, ky cUQ'Cdai h\ln
Chi phi tn! truac dai h\ln
Ti~n n(\p Quy H6 trQ'thanh toan
230
240
250
251 V.7
252 V.4b
254 V.8
1.771.02 7.284
255.795.000
661.952.795
853.279.489
1.902.793.786
247.795.000
766.883.517
888.115.269
D., phong suy giam gia tri tili san dili h:;tn 260
TONG C(>NG TAl SAN (270 = 100 + 200) 270 43.382.498.80940.578.170.031
Baa coo nay la m<5tb<5ph, in hr;p themh eua Baa coo leliehinh gi{{a nien d<5vCt phai dtcr;edoc kem vai Bim Thuy€I minh Baa coo toi ehinh
6
CONG TY CO PHAN CHUNG KHoiN ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAT~ng 15Toa nha Diamond Flower, S6 48, Duong Le Van Luang, Khu Do th] rnoi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Thanh ph6
HaNoi IBAO CAO TAl cHiNH GIOA NlEN DOCho ky k€ toan 6 thang k€t thuc ngay 30 thang 6 nam 2018
Bao cao tinh hinh tai chinh
CHi TIEU Mil s6
C. NQ PHA] TRA. (300 = 310 + 340) I 300
I. NITphai tra ng~n han 310
1. Yay vazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA~g thue tai san tai chinh ng~1 han 311zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
1.1. Vay ngan han 312
2. Phai tra hoat dQng giao dich chtrng khoan 318
3. Phai tra nguoi ban ngan han 320
4. Nguoi mua tra ti€n truce ngan han 321
5. Thu€ va cac khoan phai nQP Nha mroc 322
6. Phai tra ngiroi lao dQng 323
7. Cac khoan trich nQp phuc loi nhan vien 324
8. Chi phi phai tra ng~n han I 325
9. Cac khoan phai tra, phai nQp khac ng~n han 329
II. NITphai tra dai han 340zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
D. VON CHU so HO"U (400 = 410 + 420) 400
I. V6n chu SO' huu 410
1. V6n d~u tu cua chu sa hCru 411
V6n gop cita chitsa hihl 411.1
2. Lgi nhu~n chua phiin ph6i 417
2.1. L(li nhu4n sau thud ad th1!Chi?n 417.1
2.2. L(li nhu4n chua th1!c hi?n 417.2
II. Nguan kinh phi va quy khac 420
TONG CONG NQ VA. VON CHU SO HO"U (440 = 300 440
+ 400)
Thuy~t
minh
V.9
V.IO
V.ll
V.12
V.13
V.14
V.15
V.16
30/6/2018
5.45 1.977.809
5.451.977.809
216.098.865
128.680.435
323.380.449
1.582.566.546
122.704.151
16.534.988
62.010.000
3.000.002.375
35.126.192.222
35.126.192.222
35.000.000.000
35. 000. 000. 000
126.192.222
126.192.222
40.578.170.031
31/12/2017
13.441.535.372
13.441.535.372
4.689.160.000
4.689.160. 000
1.104.112.495
195.603.275
101.611.422
697.355.316
181.676.266
56.846.812
1.370.962.398
5.044.207.388
29.940.963.437
29.940.963.437
35.000.000.000
35. 000. 000. 000
(5.059.036.563)
(5.059. 036.563)
43.382.498.809
Bao cao nay fa m91 b9 pMn h9Pfhl anh cita Bao cao lai chfnh giu·a nien(/9 va phili a~wc apc kem vO'iBan Thuyil minh Bao cao la;
chinh
7
CONG TV CO PHA.N CHUNG ~HOfN TOA.N CA.U ,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATfmg 15Toa nha Diamond Flower, S6 48, DrucmgLe Van Luang, KhuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAD6 th] rnoi N2. Phuong Nhan Chlnh, Quan Thanh Xuan, Thanh ph6
Ha NQi
BAo cA? TAl cHiNH ?IOA NIEN DO I
Cho ky ke toan 6 thang ket thuc ngay 30 thang 6 nam 2018
Bao cao tinh hinh tai chinh (ti~ theo)
cAc CHi TIEU NGoAI BAo cAo TINH HINH TAl CHiNHI
CHi TIEU Mil s6Thuyet
30/6/2018 31/12/2017minh
A. TAl sAN CUA CTCK VA TAl SA!NQuAN LY THEO, I
CAM KET
c6 phieu dang luu hanh 006 V.16 3.500.000 3.500.000 ~~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
B. TAl sAN VA cAc KHOAN PHAI TRA VE TAl sAN
QuAN LY CAM KET VOl KHA<CHHANG 1
1. Tai san tai chinh niernzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAy~t/dangky giao dich tai VSD cua 021 V.17a ~Nha d~u ur 1.601.009.102.990 869.101.961.620 ~
a. Tai scm tai ehinh giao d;~htl! d? e~uyJn nhuong 021.1 829.587.873.890 115.014.612.220
b. Tai scm tat ehinh han che chuyen nhuang 021.2 4.890.000. 000
e. Tai scm tai ehinh giao dich cdm e6 021.3 740.010.853.600 748.887.174.400
d. Tai scm tai ehinh phong toa, tam giii' 021.4 4. 125.000.000
e. Tai scm tai ehinh cha thanh toan 021.5 27.285.375.500 3/0./75.000
2. Ti~n glri ella khach hang 026 V.17b 5.300.281.470 3.672.708.443
tu«gui cua Nha eJdutic vJ giao dioh chung khoan theo 027
phuong thuc CTCK quan If; I 5.300.281.470 3.672.708.443
3. Phai tra Nha d~u tu v~ ti~n gui giao dieh chung khoan 031 V.17e
thea phuang thue CTCK quan Iy 5.300.281.470 3.672.708.443
3./. Phai tra Nha adu tu trong nuaevJ tiJn gui giao d;ch 03/./
chung khoan theo phuang thue CT(;K quem If;
Phai tra Nha adu tu nuo'c ngoai JtiJn gui giao d;ch
5./29.293.803 3.50r 720.776
3.2. 031.2
chung khoan thea phuang th~'rcCTfK qucm If;!70.987.667 /70.987.667
thang 8 nam 2018I
~TRAN THJ THANH HAl
K~toan truiYng
~TRAN THJ THANH HAl
NgU'l'riI~p bi~uTAng Ciam dBc
Bao cao nay la m6tb9 ph(m hpp franh eua Bao cao fai chinh giu'a nien a6 va phai au(!capc kem vo'i Bcm Thuyit minh Baa cao tai
chinh
8
CONG TV CO PHA.N CHUNG KHOA.N ll[OAN CAU
Tang 15 Toa nha Diamond Flower, S6 48, Duong Le Van Luang, KhuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADo th] mrri N2, Phuong Nhan Chinh, Quan Thanh Xuan, Thanh ph6 Ha NQi
BAo cAo TAl CHiNH GIOA NIEN DO [
Cho k~t thuc 30 6 nam 2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
BAo cAo KET QuA HO~ T DQNGCh.o ky k~ toan 6 thang k~t thuc ngay 30 thang 6 narn 2018
IMAu B02a-CTCK
DO"nvi tinh: VND
I CHi TI~U Ma sA Thuyet Til' 01/01/2018 Til' 01/0112017
minh d~n 30/6/2018 d~n 30/6/2017
I I. OOANH THU HO~ T DONG
1.1. Doanh thu nghiep vu moi gioi chimg khoan 06 9.247.09l.l88 1.572.586.238
1.2. Doanh thu tu v~n 08 732.000.000
1.3. Thu nhap hoat dQng khac II 264.279.761 540.585.726
1- CQng doanh thu host dqng (20 = 01 -> ~1) 20 VI.I 9.511.370.949 2.845.171.964 ~~
II. CHI PHi HO~ T DONG/'
2.1. Chi phi nghiep V\I moi gici clurng khoan 27 568.963.624 297.560.136
2.2. Chi phi cac dich V\I khac 32 1.052.591. 737 198.509.565 :i1CQng chi phi hoar dqng (40 = 21 -> 32) 40 VI.2 1.621.555.361 496.069.701
DOANH THU HO~ T DONG TAl CHiNHT
Ill. "1- Doanh thu, du thu c6 nrc, lai ti~n giri ngan hang khong c6 djnh 42 VI.3 4.588.984 4.580.483 \f~~
CQng do~nh. thu h~~t dqng tai chinh (,0 = 41 -> 44) 50 4.588.984 4.580.483
IV. CHI PHI TAl CHINH
1- V. CHI PHi BAN HANG 61
VI. CHI PHi QuAN LY CONG TV CHuNG KHOAN 62 VI.4 2.764.623.116 I.763.615.059
VII KET QuA HO~T DONG (70 = 20+50-40-60-61-62) 70 5.129.781.456 590.067.687
VIII THU NH~P KHAc vA CHI PHi KHAc
8.1. Thu nhap khac 71 1.353.193.423 3.074.564
8.2. Chi phikhac I 72 713.318 314.040.785
CQng k~t qua hoat dqng khac (80 = 71-72) 80 VI.5 1.352.480.105 (310.966.221)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
IX. TONG LQ'I NHU~N KE ToAN TRUdc THUE (90 = 70 + 80) 90 VI.6 6.482.261.561 279.101.466
9.1. LQ'inhuan da thuc hien 91 6.482.261.561 279.101.466
9.2. LQ'inhuan chua thuc hien 92
X. CHI PHi THUE TNON 100 VI.6 1.297.032.776
10.1. Chi phi thu~ TNDN hien hanh 100.1 1.297.032.776
10.2. Chi phi thu~ TNDN hoan l\li 100.2
XI. LQ'l NHU~N KE ToAN SAU THUE ~NON (200 = 90 - 100)200 5.185.228.785 279.101.466
XII. THU NH~P (L(» ToAN OII;:N KHAc SAU THUE TN ON 300
T3ng thu nh~p toan di~n khae 400
Xlll. THU NH~P THUAN TREN cO PHlEU PHO THONG 500
13.1 Lai (16)co ban tren c6 phi~u (VND/c6 phi~u) 501 VI.7a 1.481 80
13.2 Thu nh~p ~Chiphi) pha loang tren c6 Phil€U(VND/c6 phi@u) 502 VI.7b 1.481 80
Thanh pho Ha NQi, ngay 13 thang 8 nam 2018
~TRAN TlQ THANH HAl
NglfiYiI~p bi~uTang Giam dAe
TRAN TH! THANH HAl
K~ toan tru'o'ng
Bao cao nay la rn(jl b(j ph4n h9'Plht1nhhUG Bao cao lai chfnhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAgiica nien d(j vaphai dlWCdoc kern v6'i Ban Thuyil rninh Bao cao lai chinh
9
CONG TV CO PHAN CHUNG KHOAN ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAT~ng 15 Toa nha Diamond Flower, sa 48, Duong Le Van Luang, Khu Do th] moi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Thanh pha
Ha Nqi I
sAo cAo TAl CHiNH GIOA NIEN DO
Cho 30 2018
BAo cAo LUU CHUYEN TIEN T~(Theo phuong phap gian ti~p)
Cho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018MAU B03b-CTCK
Don vi tinh: VND
cni TlEU Mil sBThuy~tzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATil' 0111/2018 Til' 011112017
minh d~n 30/6/2018 d~n 30/6/2017
I. LU'Uchuyen ti~n til' hoat dQng kinh doa~h .~
1. LQinhuan trutrc Thu~ Thu nh~p doanh nghi~p 01 6.482.261.561 279.101.466
2. Di~u ehinh cho cac khoan:'"
02 1.010.222.462 316.184.658
- Kh§.uhao TSCD 03 375.922.152 316.184.658,1
- Cac khoan du phong 04 634.300.3 10C
3. LQi nhusn tir hoat dQng kinh doanh trutrc thay d3i vBn 30f
luu dQng (6.020.297.261 ) 4.283.701.069 )
- (Tang) giam cac khoan phai thu cac dich vu CTCK cung 37
cap 226.385.151 3.022.292 ~- (Tang) giam cac khoan phai thu khac 39 (3.548.000.000) 39.923.167
- Tang (giam) cac tai san khac 40 (31.589.022) 6.121.004.548
- Tang (giarn) chi phi phai tra (khong bao g6m chi phi liii 41
vay) ( 1.308.952.398) (67.522.113)
- Tang (giam) chi phi tra truce 42 (32.893.824) ( 1.093.045.657)
- Tang (giam) phai tra cho nguoi ban I 45 2.126.076.960 ( 126.968.566)
- Tang (giam) cac khoan trich nqp phuc 19'inhan vien 46 (40.311.824 ) 43.875.000
- Tang (ghim) thu~ va cac khoan phai nqp Nha nu6c 47
(khong bao g6m thu~ thu nh~p doanh nghi~p dii nqp) (411.821.546) 54.906.348
- Tang (giam) phai tra cho nguai lao dqn~ 48 (58.972.115) 193.529.150
- Tang (giam) phai tra, phai nqp khac 50 (2.932.218.643) (883.023.100)
- Ti~n chi khac cho hO(,ltdqng kinh doanh 52 (8.000.000) (2.000.000)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
LU'uchuyin tiJn thudn tir hO(ltdvng ki~h doanh 60 1.472.186.762 4.878.987.193
II. Lu'u chuy~n ti~n til' ho~t d(lng d§u tu'
Ti~n chi de mua s~m,xay d\Ing TSCD, SDSDT va cac tai 61
san khac (3.055.000.000)
LU'uchuyin tiJn thudn tir hO(ltdvng ddu tU' 70 (3.055.000.000)
III. LU'Uchuy~n ti~n til' ho~t dQng tai chinh
Ti~n chi tra n9'g6c vay 74 (4.689.160.000) (4.910.840.000)
Tidnchi tra g6c nr;vay khdc 74.3 (4.689./60..0.0.0.) (49/0..840.0.0.0.)
LU'uchuyin tiJIl tllUdn tir hO(ltdvng tai chinh 80 (4.689.160.000) (4.910.840.000)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
IV. Llfu chuy~n ti~n thu§n trong ky 90 (6.271.973.238) (31.852.807)
V. Ti~n va tU'ong dU'ong ti~n d§u ky 101 V.I 6.337.763.131 152.286.211
Ti~n 101.1 6.337.763.131 152.286.211
V. Ti~n va tU'ong dU'Ollgti~n cuBi ky 103 V.1 65.789.893 120.433.404
Ti~n 103.1 65.789.893 120.433.404
Bao cao nay la ml)t hI)ph(in hr;pthilnh cua Bao cao tai chinh giila nien dl) va phai dur;cdpc kem vo-iBan Thuyit minh Bao caotai chinh10
CONG TY CO PHAN CHUNG KHOANI ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAT~ng 15Toa nha Diamond Flower, S5 48, DI1<mgLe Van Luong, Khu Do thi moi N2, Phuong Nhan Chinh. Quan Thanh Xuan, Thanh pho
HaNoi
BAo 'CA? TAl CHINH ?IO'A NIEN DO I
Cho ky ke toan 6 thang ket thuc ngay 30 thang 6 nam 2018
BAo cAo LVU CHUYEN TIEN T~ (ti~p theot _. . __ . _zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA.w'" ._.. _' .'~
ThuySt TirOl/01l2018CHi TIEU I
I. Lu'Uchuyen ti@nhoat dQng mfii gi6'i, iiy thac eiia khach
hang
I. Ti~n thu ban chung khoan moi gioi eho khach hang
2. Tien chi mua chirng khoan moi gioi eho ~haeh hang
3. Nhan ti€n gui d~ thanh toan giao dich ehJng khoan cua
khach hang
4. Chi tra thanh toan giao dich clurng khoan cua khach hang
5. Chi tra phi I11Uky chirng khoan cua khach hang
Tiing/giam tiin thu{,n trongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAky
II. Ti@nva cac khoan tutrng durrng tiSn d~U ky cua khach
hang
Tien gui ngan hang d~u ky:
TiJngui cua Nha adu tu vJ giao dieh ch(fng khoan theaphuang thue CTCK quem If;
Ill. TiSn va cae khoan tmmg dU'01IgtiSn euBi ky eiia khaeh
hang (40 = 20 + 30)
Ti€n gfri ngan hang eu5i ky:TiJngui eua NhQadu tu vJ giao dieh chung khoan theaphuang thue CTCK quem If;
Ma sBTir 011112017
dSn 30/6/2017dSn 30/6/2018minh
01
02
07
08
II
20
30 V.14b
31
32
40 V.14b
41
42
275.320.667.600
(272.630.717.500)
8.940.121.500
(7.914.482.100)
14.572.291.41138.397.280.575 -8
(39.459.657.648)
(16.766.103.751)
(1.168.172.940)1.627.573.027
.\
3.672.708.443
3.672.708.443
3.107.081.921
3.107.081.921
3.672. 708.443 3.107.081.92J
5.300.281.470
5.300.281.470
1.938.908.981
1.938.908.981
5.300.281.470 1.938.908.981
~k-TRA.N THI THANH HAl
K~ toan tru-o'ng
~~TRA.N THI THANH HAl
Ngu'O'il~p bi~u
Baa eao nay Larni)tbi)ph(m hpp thanh cua Baa eao tai ehfnh giiia nien ai) va phili au(/e ape kernv6'iBim Thuyit rninh Baa cao (ai ehinh11
23.231.433.265 29.940.963.437 279.101.466 5.185.228.785
30/6/2017zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30/6/2018
35.000.000.000 35.000.000.000zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA35.000.000000 35.000.000.000
(11489465.269) 126.192.222
(11489465.269) 126.192.222
23.510.534.731 35.126.192.222zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN CHU"NGKHOAN ToAN cAuTang 15 Toa nha Diamond Flower, S6 48, Duong Le Van Luang, Khu Do thi rnoi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Thanh ph6 Ha N6i
BAo cAo TAl CHiNH GrUA NIEN DOCho 6 nam 2018
CHi TIEU
MAu B04a-CTCK
DO'nvi tinh: VND
se d§u nllm s6 tllng! giam ss cu6i kyThuyit----------~~~~~------------~~--~~~~~~~~~~~--~~~~~~~~------------~~~~~----------
Til"01/0112017 din 30/6/2017 Til"01/0112018 din 30/6/2018min h 01/01/2017 0110112018--~~:..:.:..::..::..::..:...:..:....::..:..::...:::..:::..;::.:..::.::..:....:--------:-::....::.::..:..::..:~:..:..::....::..::.:::..:;-::.:....:.:-=..:..;=-==:-:-
Tilng Glam Tilng Giam
BAo cAo TiNH HiNH BIEN DQNG VON CHU SO HUuCho ky ki toan 6 thang kit thuc ngay 30 thang 6 nam 2018
I. Biin dQng vlin chu sO- hiru
I. V6n d.1utu CU!! chu 56 htru
1.1. C6 phieu ph6 thongco quyen bdu
quyet
2. Loi nhuan chua phan phoi (16lily k€)
2.1. LO'i nhuan do thuc hien (16 liiy k~)
2.2. LO'i nhudn chua thuc hien
CQng
V.13 35.000.000.000
35.000.000. VOO
35.000.000.000
35.000.000.000
V.14 (11768566735)
(11768566 735)
(5.059.036.563)
(5.059.036.563)
279.101466
279.101466
5.185.228.785
5./85.228785
II. Thu nh~p toan di~n khac
CQng
~{~TRAN THI THANH HAl
Ki toan tnro'ng
d/d?etA-TRAN THI THANH HAl
Nglf()'i I~p bi~u
Bao caonay fa m91 b9phdn hap thanhcuo Bao cao tai chinh giiia nien 1'19va phai duoc doc kem vaiBan Thuyetminh Bao cao lai chinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
12
CONG TY CO PHAN CHUNG KHOAN ToAN cAu
T§.ng 15 ToazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAnha Diamond Flower, S? 48 DU~'ng t.s Van Luang, Khu D6 th] moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Thanh ph6 Ha NQI
BAo cAo TAl CHiN1-1 GIOA NIl~N DO
Cho 30 6 nam 2018
BAN THUYET MINH BAo cAo TAl CHiNH
dho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
MAU B09a-CTCK
I. DIEM HO~T DQNGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACVA CONG TY
1. Hinh tlnrc sir huu v6n
C6ng ty ce phanChung khoan Toan C§.u duoc thanh I~p va hoat dong th~o Quyet djnh s6
83/uBCK-GP ngay 16 thang 01 nam 2008 do Uy ban Chung khoan Nha nuoc cap.
Trang qua trinh hoat dong,C6ngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAty ao duac Uy ban Chung khoan Nha marc cdp cdc Quyetdinnthay a6i nhusau:
Quyet djnh s6 30/UBCK-GP ngay 16 thang 01 nam 2009, chuan y viec bb sung Phong Giao
dich Nguyen C6ng Tnr tai s6 111 Nguyen C6ng Tnr, Phuong Nguyen Thai Binh, Quan 1,
Thanh ph6 H6 Chi Minh.
Quyet djnh s6 357/UBCK-GP ngay 19 thang 10 nam 2010, chu.1n y vi~c chuy~n obi trl;l so'
chinh ttl' T§.ng 5 va 6 Toa nha 1015 Tr§.n Hung D:;to, Phuo'ng 5, Qu~n 5, Thanh ph6 H6 Chi
Minh v~ oia chi s6 79 Nguy€n C6ng Trlr, Phuong Nguy€n Thai Binh, Qu~n I, Thanh ph6 H6
Chi Minh.
QuySt oinh s6 932/QD-UBCK ngay 16 thang II nam 20 I0, chu.1n y vi~c ch~m dut ho~t oQng
cua Phong Giao dich Nguy€n C6ng Tru·.
QuySt oinh s6 15/GPDC-UBCK ngay 5 thang 4 nam 20 I3, chu.1n y vi~c chuy~n obi tfl;l sa chinh
ttl' s6 79 Nguy€n C6ng Trlr, Phuong Nguy@n Thai Binh, Qu~n 1, Thanh ph6 H6 Chi Minh v~
oia chi T§.ng 4A & 9, Toa nha s6 85 Nguy@n Hu'u C§.u, Phuong Tan Dinh, Qu~n I, Thanh ph6
H6 Chi Minh.
QuySt oinh s6 lI/GPDC-UBCK ngay 29 thang 3 nam 2017, chu.1n y vi~c thay obi ngu'o'i o:;ti
di~n thea phap lu~t la ba Nguy~n Thi Anh, Chu tich HDQT va chu.1n y vi~c chuy~n obi trl;l sa
chinh til T§.ng 4A & 9, Toa nha s6 85 Nguy@n Hu'u C§.u, Phu'o'ng Tan Dinh, Qu~n I,Thanh ph6
H6 Chi Minh v~ T§.ng 15- Toa nha Diamond Flower oia chi s6 I oU'o'ng Hoang D:;to Thuy (L6
C I Khu D6 thi mai Trung Hoa Nhan Chinh), Phu'O'og Nhan Chinh, Qu~n Thanh Xuan, Thanh
ph6 Ha NQi.
QuySt oinh s6 29/GPDC-UBCK ngay 19 thang 7 nam 2017, chu.1n y vi~c chuy~n obi trl;l sa
chinh ttl' T§.ng 15- Toa nha Diamond Flower oia chi s6 I ouo'ng Hoang D~o Thuy (L6 CI Khu
D6 thi mai Trung Hoa Nhan Chinh), Phuong Nhan Chinh, Qu~n Thanh Xuan, Thanh ph6 Ha
NQi oSn T§.ng 15 - Toa nha Diamond Flower oia chi s6 48 Duong Le Van Luang, Khu D6 thi
mai N2, Plmol1g Nhan Chinh, Qu~n Thanh Xuan, Thanh ph6 Ha NQi.
• V6n phap djnh : 35.000.000.000 VND
• V6n di~uI~
Trt} sir ho~t d{}ng
: 35.000.000.000 VND
Dia chi : T§.ng 15- Toa nha Diamond Flower, s6 48 Duong Le Van LU'ang, Khu D6 thi
m6i N2, Phuong Nhan Chinh, Qu~n Thanh Xuan, Thanh ph6 Ha NQi
Ban Thuyit minh nay fa m(Jtb9 pht/in h(fp thanh va phai aU(fc arc cimg v6'i Baa caa lai chinhgiua nien al)
13
CONG TY CO PHAN CHUNG KHoAN TOAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Tc1ng 15 Toa nha Diamond Flower, S6 48 Duong Le Van Luong, Khu 06 thi moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan,1 Ha NQi
BAo cAo TAl CHINH GIUA NIEN DOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuy~~ m~"~hBao cao tai c.~inh (ti€p t~,_eo..:,)__ ,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA~.~_,.,w,.,_~,_.,w,_~'__",,_'__ ,,,,_, _
Di~n thoai : (84-024) 3377 6699
Fax: (84-024) 3377 6699
Ma s6 thu~ : 0305453780zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
2. Nganh, ngh~ kinh doanh
M6i gioi chung khoan; Tu viln o§u nr chung khoan.
3. Han ch€ dAu nr cua cong ty chung khoan
Theo Di6u 44 Thong tu 210/2012/TT-BTC ngay 30 thang 12 nam 2012 do BQ Tai chinh ban hanh
v6 "Huong d~n v6 thanh I~p va h01;1tdong cong ty chung khoan" va cac sua 06i b6 sung thea Thong
tu 07/20 16/TT-BTC ngay 18 thang 01 narn 2016 nhu sau:
I) C6ng ty chung khoan kh6ng duoc mua, gop v6n mua bilt dong san tnr tnrong hop o~ Slr dunglam tru So' chinh, chi nhanh, phong giao djch phuc VI,I true ti~p cho cac h01;1toQng nghi~p VI,I cua
c6ng ty chtl'l1g khoan.
2) C6ng ty chu'ng khoan mua, d§u tu vao bilt oQng san thea quy oinh t1;1iKhoan I Di6u nay va taisan c6 dinh thea nguyen titc gia tri con l1;1icua tai san c6 oinh va bilt oQng san kh6ngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAoUQ'c vUQtqua nam muO'iphein tram (50%) gia tri t6ng tai san cua c6ng ty chung khoan,
3) T6ng gia tri oeiu tu' vao cac trai phi~u doanh nghi~p cua c6ng ty chung khoan kh6ng oUQ'c vUQtqua bay muO'i ph§n tram (70%) v6n chu s6' hu'u. C6ng ty chung khoan dU'Q'ccfrp phep th\l'c hi~n
nghi~p VI,I tl,l' doanh chu'ng khoan ouvc mua ban l1;li trai phi6u niem y~t thea quy dinh co lienquan v6 giao dich mua ban l1;1itrai phi~u.
4) C6ng ty chu'ng khoan kh6ng duQ'c trl,l'c ti~p ho~c uy thac cho t6 chu'c, ca nhan khac tht,l'c hi~n:
a) Deiu tu vao c6 phi~u ho~c phfrn v6n gop cua c6ng ty co So' hU'u tren nam mu'o'i phein tram(50%) v6n oi6u I~ cua c6ng ty chu'ng khoan, trtl' tmcmg hQ'Pmua c6 phi~u 16Ie thea yeu
du cua khach hang;
b) Ct'tng v6'i nguCri co lien quan ofru tu ttl' nam phein tram (5%) tr6' len v6n oi~u I~ cua c6ngty chu'ng khoan khac;
c) Deiu tu qua hai muo'i phein tram (20%) t6ng s6 c6 phi~u, chung chi quy oang luu hanhcua mQt t6 chuc niem y~t;
d) Dfru tu qua mUCri lam phfrn tram (15%) t6ng s6 c6 phi~u, chung chi quy oang luu hanhcua mQt t6 chu'c chua niem y~t, quy oinh nay khOng ap dl,lng d6i v6'i chUng chi quy thanhvien, quy hoan d6i danh ml,lc va quy m6;
d) Deiu tu ho~c gop v6n qua muo'i phein tram (10%) t6ng s6 v6n gop cua mQt c6ng ty tritch
nhi~m hU'u h1;1nho~c d\1'an kinh doanh;
e) DAu tu ho~c gop v6n qua mu'o'i lam phein tram (15%) v6n chu So' hU'u vao m<)t t6 chu'cho~c d\l' an kinh doanh;
g) DAu tu qua bay muO'i phein tram (70%) v6n chu sO'hiI'u vao c6 phi~u, phAn v6n gop va dl,l'an kinh doanh, trong do kh6ng duQ'c dfru tu qua hai mu'O'i(20%) v6n chu So' hiI'u vao c6phi~u chua niem y~t, phein v6n gop va dl,l'an kinh doanh.
5) C6ng ty chtl'l1g khoan duvc thanh I~p, mua l1;li c6ng ty qllan Iy qlly lam c6ng ty con, Trong
tmcmg hQ'Pnay, c6ng ty chtmg khoan kh6ng phai tWln thLl quy dinh t1;1iDi~m c, d va d Khoan 4
Bim Thuyit minh nay la mt}t ht}ph(in h9P thcmh va phili aU'(lca9c cimg vai Bao cao tai chinh giua nien at}
14
-----------------------------~-------------------------zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TY CO PHAN CHUNG KHOAN ToANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcAuT:1ng 15 Toa nha Diamond Flower, S6 48 Duong Le Van Luong, Khu do thj rnoi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha NQiI
BAo cAo TAl CHINH GIOA NIENDOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 narn2018
Ban ThuY,~t mL~~__~~~~,,!~i ch,~~,.~J!~.~<P__~~~.~2"...<._.,.._<._ .._,,__. _,_.". ,._", .. .. _
Dieu nay. Cong ty chung khoan du kiSn thanh lap, mua lai cong ty quan Iy quy lam cong ty con
phai dap irng cac di~u kien sau:
a) V6n chu sa hlru sau khi gop v6n thanh I~p, mua lai cong ty quan Iy quy t6i thi€u phai
bang v6n phap djnh eho cac nghiep VI,!kinh doanh cong ty thuc hien;
b) Ty I~ von kha dung sau khi gop v6n thanh I~p, mua lai cong ty quan Iy quy t6i thieu phaidat mot tram tam rruroi phan tram (180%);
c) Cong ty chung khoan sau khi gop v6n thanh lap, mua lai cong ty quan Iy quy phai dam
bao tuan thu h~n eh~ yay nQ' quy dinh t~i Di€lI 42 Thong tll' nay va Iwn eh~ d:1u tu quy
dinh t~i Khoan 3 DiSu nay va Di€m e Khoan 4 DiSu nay.
6) Truo'ng hQ'peong ty ehu'ng khoan d:1l1tu VLrQ't qua h~n mU'edo thl/e hi~n bao lanh phat hanh thea
hinh thu'e cam k~t eh~e eh~n, do hQ'p nh,11,sap nh~p ho~e do bi~n dong tai san, v6n ehu sa huu
eua eong ty ehu'ng khoan ho~e t6 ehu'e gop v6n, eong ty chung khoan phai ap dl,mg cae bi~n
phap dn thi~t d€ twin thLIIwn mCrethea guy dinh t~i Khoan 2, 3 va 4 DiSu nay t6i da trong thai
h<;lnmot (01) nam.
4. D~c eli~m ho:;tt eli}ng ciia Cong ty trong kY k~ toan co anh hlfiYng trqng Y~Uel~n Bao cao titichinh
HO<;ltdong kinh doanh eua Cong ty trong 6 thang d:1u nam 2018 phan anh IQ'inhu~n 5.185.228.785
VN D, tang so dang k€ sO v6'i ky k~ toan 6 thang diu 2017 la 4.906.127.3 19 VND (6 thang diu nam
2017 liii 279.10 1.466 VND), bao g6m IQ'i nhu~n tang tlI hO<;1tdong kinh doanh trong ky tang
3.868.817.073 VND va thu nh~p khae tang 1.037.310.246 VND, day la khoan thu nh~p dUQ'eghi
nh~n eho khoan chi phi liii yay cae nam tnrae khong phai tra.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
J
c
5. Nhan vien
S6 IUQ'ngnhan vien eua Cong ty t~i ngay 30 thang 6 nam 2018 la 14 nguai (t~i ngay 31 thang 12
nam 2017: 22 nguai).
II. KY KE TOA.N, DON V! TIEN T~ SU DVNG TRONG KE TOA.N
1. Ky k~ toan
Ky k~ to an nam eua Cong ty b~t d:1Ufir ngay 0 I thang 0 I va k~t thue t~i ngay 31 thang 12 hang
nam.
Ky k~ toan 6 thang k~t thue ngay 30 thang 6 nam 2018 thuoe ky k~ toan nam thu II eua Cong ty.
2. DO'n vi ti~n t~ sir d\lng trong k~ toaD
Dan vi tiSn t~ dUQ'eSLr dl,!ng d€ I~p Bao eao la D6ng Vi~t Nam (VND).
III. CHUAN Ml/C vA CHE DQ KE TOA.N A.p Dl}NG
1. Ch~ eli}k~ toan ap d\lng
Cong ty ap dl,!ng Ch~ de) k~ toan ap dl,!ng d6i v6'i eong ty chu'ng khoal1 ban hanh theo Thong tu s6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA210/20 14/TT-BTC ngay 30 thang 12 nam 2014 ("Thong tu 210") eLla Be) Tai ehinh, Thong tu s6
334/2016/TT-BTC ngay 27 thang 12 nam 2016 ("Thong tu 334") do Be) Tai ehinh ban hanh v~
"Su'a d6i, b6 sung va thay th~ PhI,!1~le02 va Ph~11~le04 ella Thong tu 210", cae ChuAn m\Je k~ toan
Blm Thuyi! minh nay la m6! b6 pMn h9'P thanh va phai chf(lc a9c cimg v6'i Bao cao !ai chinh giiia nien a6
15
CONG TY CO PHAN CHUNG KHoAN ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Tftng 15 Toa nha Diamond Flowfr, se 48 Duong Le Van Luong, Khu do thj rnoi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha Npi
BAo cAo TAl CHiNH GIOA NIEN DOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuyet minh Bao cao Uti chinh (ti~p theo)
Vi~t Nam do BQ Tai chinh ban hanh va cac van ban sua d6i, b6 sung, huong dfrn thuc hien kern
theo.
2. Tuyen b8 v~ vi~c tuan tho Chu~n rnuc k~ toan va Ch~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdl} k~ toan
Ban T6ng Giam d6c dam bao da tuan thu dfty du yeu cau cua cac Chu~n rmrc k~ toan, Ch~ dQ k~
toan Vi~t Nam hi~n hanh trong viec I~p va trlnh bay Bao cao tai chinh gifra nien dQ cua cac cong ty
chirng khoan.
3. Hinh thirc k~ toan ap dyng
Cong ty ap dl,mg hlnh thuc k~ toan nh~t ky chung,
IV. TOM TAT cAc cHiNH sAcH KE ToAN CHU YEU
Sau day la cac chinh sach k~ toan chll y~u du'Q'CCong ty ap dvng trong vi~c I~p Bao cao tai chinh
giu'a nien dQ:
1. CoosO' I~p Bao cao tai chinh gifra nien dl}
Bao cao tai chinh gifra nien dQ du'Q'ctrinh bay phL!hQ'pv6'i Chu~n mllc k~ toan, Ch~ dQ k~ toan Vi~t
Nam va cac quy dinh hi~n hanh khac v~ k~ toan t~i Vi~t Nam ap dVng cho cac cong ty chung
khoan,
.""'.JzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
2. U6'c dnh k~ toan
Vi~c I~p Bao cao tai chinh giu'a nien dQ tuan thu theo cac Chu~n mv'c k~ toan Vi~t Nam, Ch~ dQ k~
toan Vi~t Nam va cac quy dinh hi~n hanh co lien quan t~i Vi~t Nam ap dl,mg cho cac cong ty chung
khoan yeu cfru Ban T6ng Giam d6c co nhfrng uac tinh va gia dinh anh hUOng d~n s6 li~u v~ cong
nQ',tai san va vi~c trlnh bay cac khoan cong nQ'va tai san ti~m tang t~i ngay Bao cao tai chinh gifra
nien dQ cung nhu cac s6 li~u v~ doanh thu va chi phi trong su6t ky ho~t dQng, M~c du cac uac tinh
k~ toan oUQ'cI~p bing tftt ca sv' hi~u bi~t cua Ban T6ng Giam d6c, s6 tlwc t~ phat sinh co th~ khac
v6'i cac u6'c tinh, gia dinh d~t ra,
1(
\
3. Ti~n va cac khoan tU'O'ngdU'O'ngti~n
Ti~n va cac khoan tuO'ng duo'ng ti~n bao g6m ti~n m~t t~i quy, ti~n glri ngan hang cua cong ty
chung khoan, cac khoan dftu tu ng~n h~n co thai h~n thu h6i ho~c dao h~n khong qua 3 thang k~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtiTngay mua, co tinh thanh khoan cao, co kha nang chuy~n d6i d~ dang thanh cac IUQ'ngti~n xac dinh
va khong co nhi~u rui ro trong vi~c chlly~n d6i thanh ti~n,
Ti~n gU'icua nha dftu tu v~ giao dich chu'ng khoan va ti~n gLricua T6 chtrc phat hanh chung khoan
dUQ'ctrinh bay t~i Cac chi tieu ngoai Bao cao tlnh hinh tai chinh (ngoai bang),
4. Cac khoan phai thu
Cac khoan phai thu la s6 tiSn co th~ thu h6i cua khach hang ho~c cac d6i tUQ'I1gkhac, Cac khoan
phai thu dUQ'cduQ'c trlnh bay theo gia tri ghi s6 tru' di cac khoan dV'phong phai thu kho doi.
DIl phong phai thu kho doi dUQ'ctrich l~p cho nhi1'ng khoan phai thu da qua h~n thanh toan tu sau
(6) thang trer len ho~c dv' ki~n mtl'c t6n thftt co th~ xily ra trong trU'o'ng llQ'Pkhoan nQ'chua d~n tho'i
h~n thanh toan nhung t6 chu'c kinh t€ da lam vao tlnh tr~ng pha san ho~c dang lam thu tvc giai th~;
nguai nQ'mftt tich, b6 tr6n, dang bi cac cO'quan phap lu~t truy t6, giam giG',xet XU',dang thi hanh an
ho~c da chk
Blm Thuy€t minh nay ta m(3tb(3 ph4n h(Jp thanh va phai oU(Jc09C cimg vai Bao cao tai chinh gifra nien 0(3
16
CONG TY CO PHAN CHUNG KHOAN ToANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcAuTang 15 Toa nha Diamond Flower, s6 48 Duong Le Van Luong, Khu 00 thi moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha NQi• • , • I _, ' -
BAO CAO TAl CHINH GIUA NIEN £)Q
Cho ky k6 toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuyet minh Bao cao tai chinh (ti~p theo)_",""" ._'m~" __ """" ""~~>_"~ ,m"~""">.".",>,,,,.,._.~,,,,_~,,_,"" -"'-----
Tang hoac giam du phong phai thu kh6 doi duoc ghi nhan vao Bao cao k~t qua hoat dong trong kytren khoan rnuc "Chi phi hoat dong",
Mire trich I~p du phong 06i voi cac khoan no phai thu qua han thanh toan thea huong dftn cuaThong tu s6 228/2009/TT-BTC do BQHi chinh ban hanh ngay 7 thang 12 nam 2009 nhu sau:
ThOi gian qua han
Ttl"tren sau (6) thang o6n duoi mot (I) narn
Tir tren mot (I) nam 06n duoi hai (2) nam
Tir tren hai (2) nam 06n duoi ba (3) narn
Tir ba (3) nam tro len
Mu-c trich duophong
30%
50%
70%
100%
5. Cac hop dBng mua I~i va ban laizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Cdc 1UlPdang mua l{li
Nhung tai san oUQ'cban 06ng thai cam k6t se mua I~i vao mQt thai oi~m nh~t oinh trong tuang lai
(cac hQ'P06ng mua I~i) khong oUQ'cghi giam tren Bao cao tai chinh giu'a nien oQ, Khoan ti~n nh~n
oUQ'cthea cac hQ'p06ng mua I~i nay ouvc ghi nh~n la khoan nQ'phai tra tren Bao cao tlnh hlnh tai
chinh va ph~n chenh I~ch giua gia ban va gia cam k6t mua I~i trong tuang lai oUQ'cghi nh~n la chi
phi liii va ouvc phaJ1lb6 thea phuong phap ou'o'ng thing vao Bao cao kSt qua ho~t oQng trong su6tzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAthai gian hi~u Iv'c cua hQ'p06ng mua I~i.
Cae lU;p dang ban l{li
Nhung tai san oUQ'cmua 06ng tho'i cam k6t se ban I~j vao mQt thai oi~m nh~t oinh trong tuong lai
(cac hQ'P06ng ban I~i) khong oUQ'cghi tang tren Bao cao tai chinh giua nien oQ, Khoan ti~n thanh
toan thea cac hQ'p06ng ban I~i nay oUQ'cghi nh~n la khoan tai san tren Bao cao tlnh hlnh tai chinh
va ph~n chenh I~ch giG'a gia mua va gia cam kSt ban I~i trong tll"ang lai oUQ'cghi nh?n la thu nh?p
liii va oUQ'cphan b6 thea phuang phap ouang thing vao Bao cao kSt qua ho~t oQng trong su6t thai
gian hi~u Iv'c cua hQ'p06ng ban I~i, £)6i v6'i cac cam kSt qua h~n, ph~n chenh I~ch nay khong oUQ'c
dl,1 thu va oUQ'cghi nh?n vao Bao cao kSt qua ho~t o(>ngkhi Cong ty thl,1chi~n,
6. Tai san c6 dinh hfru hinh va khiu hao
Tai san c6 oinh hu'u hlnh OUVC trlnh bay thea nguyen gia trtl"gia tri hao mon lily kS.
N~uye.n gia tai san c6 oinh hu'u hlnh bao g6m gia mua va toan bQ cac chi phi khac lien quan trv'c
tiep oen vi~c oua ta) san vao tr~ng thai s~n sang su' dvng, Cac chi phi bao trl, su'a chu'a oUQ'cghi
nh~n vao Bao cao ket qua ho~t oQng trong ky,
Tai san c6 oinh hUl~hlnh ouvc kh~u hao thea phu'O'ng phap ouo'ng thling dv'a tren thai gian huu
dVng u6'c tinh, cv the nhu sau:
s6 nam
May moc thiSt bi
ThiSt bi van phong
6 - 10
6-8
Bim Thuyit minh nay fa nu)t b(Jph(m h(yp thanh va phai thwc d9Ccilng veriBaa caa fai chinh giua nien d(J
17
CONG TY CO PHAN CHUNG KHoAN ToAN cAu
Tfrng 15 Toa nha Diamond Flower, S6 48 Duong Le Van Luong, Khu do thj moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha NQizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA, , , ,I _, ' -
BAO CAO TAl CHINH GIUA NIEN DO
Cho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuyet minh Bao cao tai chinh (ti~p theo)
7. Tai san ca djnh vo hinh va khiu hao
Tai san c6 djnh vo hinh cua Cong ty thS hien gia tri cac phAn mern may tinh, phan mern clurng
khoan.. la to an bQ cac chi phi rna Cong ty da chi ra tinh d~n thai diSm dua cac phan mern vao Slr
dung. Cac phfrn rnem may tinh, phan mern chung khoan,.. duoc khau hao theo phuong phap duong
thang trong thai gian 10 nam.
8. Van chu sO'hii'u
V6n chu So' hfru cua Cong ty bao gem:
- V6n dAu tu cua chu so' huu dUQ'cghi nh~n thea s6 th\l'c t~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdil gop clIa cac c6 dong,
- LQ'inhu~n chua phan ph6i bao g6m lQ'inhu~n dil th~'c hi~n va lQ'inhu~n chua th~'c hi~n,
LQ'i nhu~n chua tlwc hi~n clla ky k~ to an la s6 chenh I~ch giil'a t6ng gia tri lai, 16 danh gia Il;li
clIa cac Uti san tai chinh ghi nMn thong qua lili/16 hoi;tc tai san tai chinh khac tinh vao bao cao
lili 16 Clla Bao cao k~t qua hOl;ltdQng thuQC danh m~c Tai san tai chinh clIa Cong ty chung
khoan,
LQ'i nhu~n dil thl,Tchi~n clIa ky k~ toan la s6 chenh I~ch giu'a t6ng doanh thu, thu nh~p vai t6ng
eac khoan chi phi tinh vao Bao cao k~t qua hOl;ltdQng clIa Cong ty ngoai cac khoan lili, 16 do
dcinh gia Il;litai san tai chinh da duQ'c ghi nh~n vao lQ'inhu~n da thllC hi~n,
9. Doanh thu
Doanh thu dUQ'cghi nh~n khi Cong ty co kha nang nh~n dUQ'ccac IQ'i ich kinh t~ co thS xac dinh
duQ'c mQt cach ch~c ch~n, Doanh thu duQ'c xac dinh thea gia tri hQ'p Iy clla eac khoan da thu hoi;tc se
thu du'Q'csau khi trtl' di cac khoan chi~t khftu thuang ml;li, giam gia hang ban va hang ban bi tn1 Il;li,
Cac di~u ki~n ghi I1'h~nc~ thS sau day cung phai du'Q'cdap ung khi ghi nh~n doanh thu,
Doanlt tltu ItO(lt d{Jngmoi gi6'i cltung kltoan
Khi co thS xac dinh dUQ'ck~t qua l1Q'pd6ng mQt each ch~n ch~c, doanh thu se dUQ'cghi nh~n d~'a
vao muc dQ hoan thanh cong vi~c, Trong truo'ng hQ'P khong thS xac dinh dUQ'ck~t qua hQ'p d6ng
mQt cach ch~c ch~n, doanh thu se chi dU'Q'cghi nh~n 0' mu'c co thS thu h6i duQ'c clla cac chi phi dil
du'Q'cgh i nh~n,
Doanlt tltu tll' van
Doanh thu ttl' hOl;ltdQng tu vftn duQ'c ghi nh~n tren Bao cao k~t qua hOl;ltdQng trong ky khi dich v~
dil dU'Q'ccung c§p, dpanh tIm du'Q'cxac dinh tuang d6i ch~c ch~n va xac dinh du'Q'cchi phi cho giao
dich va chi phi dS hoan thanh giao dich cung c§p dich v~ do,
Doanlt tltu tiJn liii
Doanh thu duQ'c ghi nh~n khi ti~n lili phat sinh tren CO' So' d6n tich (co tinh d~n lQ'i feh ma tai san
dem Il;li)tru khi kha nang thu h6i ti~n lili khong ch~c ch~n,
Doanlt tltu cung cap dicitzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAV{l kltac
Khi co thS xac dinh du'Q'ck~t qua hQ'Pd6ng mot cach ch~n ch~c, doanh thu se dll'Q'cghi nh~n d~'a
vao muc dQ hoan thanh cong vi~c,
N~u khong th€ x~c din~ du'Q'c k~t qua hQ'p d6ng mQt each ch~c ch~n, doanh thu se chi duQ'c ghi
nh~n a mu'c co the thll hoi duQ'c clla cac chi phi dil dU'Q'cghi nh~n,
Bem Thuyh minh nay fa m(Jtb(J ph(m hr;p thanh va phcii aur;c arc cilng vai Baa caa tai chinh gifca nien a(J
18
CONG TY CO PHAN CHUNG KHOA.N TOAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
TAng 15Toa nha Diamond Flower, S6 48 Duong Le Van Luong, Khu 00 thi moi N2, Phirong NhanChinh, Quan Thanh Xuan, ~a NQi
BAo cAo TAl CHiNH GIOA NIEN DO
Cho ky kStoan 6 thang kSt thuc ngay 30 thang 6 narn2018
Ban Thuyet minh Bao cao tai chinh (ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Thu nh{ip khac
Cac khoan thu nhap khac bao g6m cac khoan thu nr cac hoat dong xay ra khong thuong xuyen,ngoai cac hoat dong tao ra doanh thu, gom: cac khoan thu vS thanh ly, nhuong ban TSCD; thu tiSnphat khach hang do vi pham hop dong; thu tien bao hiern duoc b6i thuong; thu duoc cac khoan nophai thu oa x6a s6 tinh vao chi phi cac nam truce; khoan no phai tra hay mat chu duoc ghi tang thunhap; thu cac khoan t~uSducc giarn, duoc hoan lai va cac khoan thu nh~p khac.
10. Chiphiho~tdQng
Chi phi ho~t oQngbao g6m chi phi ho~t oQngcung cftp dich V\l,
Chi phi ho~t oQngcUl'1gcftp dich V~lphan anh cac chi phi ho~t oQngcung cftp dich V\l tr\l'c tiSp cuaCong ty chung khoan, bao g6m: chi phi moi gi6i chlrng khoan, chi phi ho~t oQngbao lanh, o~i Iyphat hilllh chlrng khoan, chi phi tu vftn, chi phi ho~t oQngoftu gia, uy thac, chi phi Iuu ky chtmgkhoan va chi phi khac,
11. Chi phi quan Iy Cong ty chung khoan
Chi phi quan Iy Cong ty chtrng khoan dung o~ phan anh cac chi phi quan Iy chung cua Cong ty
chtrng khoan, bao g6m: chi phi tiSn Iuo'ng va cac khoan trich thea luang cua nhan vien bQ ph~nquan Iy, chi phi v~t li~u van phong, cong C\.l dl:lllg C\l, khftu hao tai san c6 oinh, dich V\l mua ngoaiva chi phi b~ng tiSn khac dung cho ho~t oQngquan Iy,
12. Thu~
ThuSthu nh~p doanh nghi~p th~ hi~n t6ng gia tri cua s6 thuS phai tra hi~n t~i va s6 thuShoan l~i,
S6 thuS hi~n t~i phai ~raoUQ'ctinh d\l'a tren thu nh~p chiu thuStrong nam, Thu nh~p chiu thuS khacv6i IQ'inhu~nthuAn oUQ'ctrinh bay tren Bao cao kSt qua ho~t oQngvi thu nh~p chiu thuS khOngbaog6m cac khoan thu nh~p hay chi phi tinh thuS ho~coUO'ckhftu trtr trong cac nam khac (bao g6m ell16 mang sang, nSu c6) va ngoai ra khong bao g6m cac chi tieu khong chiu thuS ho~c khong oUQ'ckhftu tru',
Vi~c xac oinh thuS thu nh~p cua Cong ty can clr vao cac quy oinh hi~n hanh vS thuS, Tuy nhien,nhung quy oinh nay thay 06i thea tu'ng thai ky va vi~c xae oinh sau cung vS thuS thu nMp doanhnghi~p tuy thuQcvao kSt qua ki~m tra cua ca quan thuS c6 thftm quy@n,
ThuS thu nh~p hoan I~i oUQ'ctinh tren cac khoan chenh I~ch giil"a gia tri ghi s6 va ca sa tinh thuSthu nh~pclla cac khoan mvc tai san ho~ceong nQ'tren Bao cao tinh hinh tai chinh va ouO'eghi nh~nthea phuo'ng phap Bang can 06i kS toanoThuS thu nh?p hoan l<;1iphai tra phai oUQ'Cghi nh?n cho tfttell cae khoan chenh I~ch t<;1mtho'i con tai san thuS thu nh?p hoan l<;1ichi oUQ'cghi nh~n khi ch~ceh~ne6 au lQ'inhu?n tinh thuS trong tuang lai o~ khftu tru' cae khoan chenh I~eht<;1mthoi
ThuS thu nh~p hoan I~i oUQ'exac oinh thea thuS suftt dlJ tinh se ap d\lng eho nam tai san oUQ'cthuh6i hay nQ'phai tra oLrQ'ethanh toanoThuS thu nh~p hoan I~i OLrQ'cghi nh~n vao Bao cao kSt quahO<;1toQngtru' tmong hQ'pkhoan thuS 06 e6 lien quan oSn eac khoan m\le oUQ'cghi th~ng vao v6nchu s6 huu, Trong truo'ng hQ'p06, thuS thu nh?p hoan l<;1icung oUQ'cghi th~ng vao v6n ehu s6 hu'u,
Tai sim thuS thu nh~p hoan I~i va nO'thuS thu nh?p hoan l<;1iphai tra ouve bu tru' khi Cong ty c6quy@nhQ'pphap o~ bu tru' giu'a tai san thuS thu nh~p hi~n hanh v6i thuS thu nh?p hi~n hanh phainQPva khi cac tai santhuSthu nh~p hoan I~i va nQ'thuS thu nh~p hoan l<;1iphai tra lien quan t6i thuSthu nh~p doanh nghi~p oUQ'cquan Iy b6i cung mQtca quan thuS va Cong ty c6 d\l' oinh thanh toanthuSthu nh~p hi~n hanh tren ca so'thuAn,
1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Bcm Thuyit minh nay fa m9tb9 ph(m h9'P Ihanh va phai iitwc 09c cimg vai Bao cao tili chinh gifra nien 09
19
CONG TY CO PHAN CHUNG KHoAN ToAN cAu
Tang 15 Toa nha Diamond Flower,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 48 Duong Le Van Luang, Khu do th] rnoi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha NOi
BAo cAo TAl CHiNH GIOAINIEN D0
Cho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuyet minh Bao cao tai chinh (ti~p theo)
Cac loai thu~ khac duoc ap dung theo cac lu~t thu~ hien hanh tai Vi~t Nam.
13. Lai tren e6 phi~u
Lai co ban tren c6 phieu duoc tinh bang each ehia lei nhuan hoac 16 phan b6 eho e6 dong so hilu e6
phieu pho thong cua Cong ty sau khi trich I~p quy khen thuong, phuc IQ'ieho s6 IU'Q"ngbinh quangia quyen cua s6 c6 phieu ph6 thong dang luu hanh trong kyo
Lai suy giarn tren e6 phieu duoc xac dinh bang each di~u ehinh loi nhuan hoac 16 phan b6 eho e6
dong so hu'u e6 phi~u ph6 thong eua Cong ty (sau khi trich I~p quy khen thuo-ng, phue Igi) va s6
binh quan gia quy~n e6 phi~u ph6 thong dang luu hanh do anh hU'ong eua cae e6 phi~u ph6 thong
ti~m nang e6 tae d(>ngsuy giam d6 tfnh liii suy giam tren e6 phi~u.
14. Cae ben lien q uan
Cae ben duge eoi la ben lien quan eua Cong ty n~u mot ben e6 kha nang, tn,re ti~p ho~e gian ti~p,
ki6m soM ben kia ho~e e6 anh huo'ng dang k6 d6i vai ben kia trong vi~e ra quy~t dinh cae ehinh
saeh t<'1iehinh va ho~t dong. Cae ben eung dUQ'exem la ben lien quan eua Cong ty n~u eung ehiu Sl,!
ki6m soM chung hay ehiu anh huong dang k6 chung. Cae ben lien quan e6 th6 1<'1cae eong ty ho~e
cae ea nhan, bao g6m ea cae thanh vien gia dinh than e~n eua ea nhan dU'Q"eeoi 1<'1lien quan.
V. THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BAy TRONG BAo cAo TINH
HINH TAl CHINH .
1. Ti~n
Ti~n m~t tl;liquy
Ti~n gU'ingan hang ehb hOl;ltdong CTCK
CQng
2. Cae khoan pbai thu
a) Phai thu va dl}' thu e6 t.re, ti~n lai cae titi san tai
ehinh
Phai thu e6 tLre,ti~n liii d~n ngay nhftn
b) Tra trU'O'eeho ngm'ri ban
Cong ty TNHH Ki6m toan Vaeo
Cong ty TNHH MTV Buu ehinh Viettel Ha NOi
(VPP)
Cong ty c6 ph~n quan Iy d~u tu' Haseo Capital
Cong ty c6 ph~n D~u tll"TM va DV H<'1Noi
c) Phai thu cae dieh v\I CTCK eung dip
Ong Vo Hoang Nam
Truong D~i hQe Tan T~o
d) Cae khoan pbai thu kbaezyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Cae khoiin phiii thu ha tr!,'ban c/urng khoan
30/6/2018
2.999.206
62.790.687
65.789.893
5.376.833
5.376.833
6.807.000.200
77.000.000
200
5.000.000.000
1.730.000.000
2.009.990
2.009.990
27.718.877.715
3.548.000.000
DO'n vi dnh: VND
31112/2017
6.266.122.740
71.640.391
6.337.763.131
5.376.833
5.376.833
9.000.000.000
5.000,000.000
4.000.000.000
6.626.114
4.541.129
2.084.985
24.170.877.715
Ban Thuy~l minh nay la m(3lb(3ph(m hr;p thanh va phai our;c orc cimg v&iBao cao {ai chinh gifm nien 0(3
20
CONG TY CO PHAN CHUNG KHOAN ToAN cAu
T~ng 15 Toa nha Diamond Flower,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAs6 48 Duong Le Van Luong, Khu do thi moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha N(li
BAo cAo TAl CHINH GrVA NIEN £)0, ,I'
Cho ky ke toan 6 thang ket thuc ngay 30 thang 6 narn 2018
Ban Thuy~t minh Bao cao tai ehinh (ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
30/6/2018 31112/2017
Ba Pharn Thi Thu Thuy 3.548.000.000zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Cdc khoan phili thu ha tTt!mua chtmg khodn 24.170.877.715 24.170.877.715
Ong T~ Duy Toan 14.130.856.586 14.130.856.586
Ba Nguyen Thi Ke 5.440.623.270 5.440.623.270
Ong Yo Quang Hi€u 3.171.501.552 3.171.501.552
Ba Duong Quynh Anh 1.427.896.307 1.427.896.307
f:Trang do, cdc khoan phai thu khac kho doi (xemThuyit minhs6 V.3) 3.171.501.552 3./71.501.552
~CQng 34.533.264.738 33.182.880.662
r
....
Ban Thuyetminh nay lamot bophdn h9'P thanh va phaiduac doccung voi Baacao tai chinh giiia nien a(J
21
CONG TV CO PHAN CHUNG KHoAN ToAN cAu
Tftng 15 Toa nha Diamond Flower, S6 48 Duong Le Van Luong, KhuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdo thi moi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Ha NQi
BAo cAo TAl CHlNH GIUA NIEN DOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuyet minh Bao cao tai chinh (ti~p theo)
3. Dl}'phong suy giam gia tr] cac khoan phai thuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
30/6/2018
Gia tr] phai Thams6 hoan
thu kh6 c10i chi~u s6 trich I~p011112018
trong kynh~p trong
Dl}'phong cac khoan phai
thu khac 3.171.501.552 V.2d 951.450.466 634.300.310
Ong Vo Quang Hi~u 3.171.501.552 951.450.466 634.300.310
Cc)ng 3.171.501.552 951.450.466 634.300.310
30/6/2018
1.585.750.776
1.585.750.776
1.585.750.776zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Ban Thuyit minh nay la motb9 phdn hop thanh va phai duac 09CcungWYi Bao cao tai chinh giiia nien 0(3
22
'.,/.' =-_/.,//
31112/2017
951.450.466
951.450.466
951.450.466
CONG TY CO PHAN CHUNG KHOAN ToAN cAu
Tftng 15 ToazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAnha Diamond Flower, s6 48 Duong Le Van Luong, Khu Do th] moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Thanh ph6 Ha NQi
BAo cAo TAl CHlNH GIOA NIl~N DO~~h~,kY~~~~~,~. ketthuc ngay 30 thang 6 nam 2018
4. Chi phi tra trmrczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
30/6/2018 3111212017
a) Ng~n han 278.641.186 140.816.640
Chi phi thue van phong 139.641.188 140.816.640
Chi phi quan Iy chung khoan 138.999.998
b) Dai han 661.952.795 766.883.517
Phi SlJ' dung thi€t bi, quan Iy 224.493.300 155.959.230 ~':.,
Chi phi cong cu, dung cu 437.459.495 610.924.287
(CQng 940.593.981 907.700.157
5. Tai san eB dinh htru hinh-::~"i
May moe thi~t b]Thi~t bi van
CQng~hOng
Nguyen gia
01/1/2018 5.598.112.936 188.993.991 5.787.106.927
Tang trong ky
Giam trong ky30/6/2018 5.598.112.936 188.993.991 5.787.106.927
~
Gia tr] hao mon loy k~J\
01/1/2018 5.066.369.886 188.993.991 5.255.363.877
Tang trong ky 145.142.028 145.142.028 ~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Khdu hao trongky 145.142.028 145.142. 028 ~/
Giam trong ky/
30/6/2018 5.211.511.914 188.993.991 5.400.505.905
Gia tr] con I~i
011112018 531.743.050 531.743.050
30/6/2018 386.601.022 386.601.022
Nguyen gia cua TSCD da kh~u hao h~t nhung vin con Slr dung:
011112018 348.160.332 188.993.991 537.154.323
30/6/2018 5.042.384.932 188.993.991 5.231.378.923
6. Tai san eB djnh vo hinh
PhAn mem Phan memCQng
ma~ tinh ehlfng khoan
Nguyen gia
01/1/2018 459.355.520 3.200.925.000 3.660.280.520
Tang trong ky 3.055.000.000 3.055.000.000
Mua slim mai 3.055. 000. 000 3.055. 000, 000
Giam trong ky30/6/2018 459.355.520 6.255.925.000 6.715.280.520
Bcm Thuyh minh nay la m(Jt be)ph(in h(lp thanh va phai tlu(JCtl9c cimg vai Bao cao tai chinh giua nientie}
23
---------------------- --
CONG TV CO PHAN CHUNG KHOAN ToAN cAu
T:1ng 15 TeazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAnha Diamond Flower, S6 48 Duo-ng Le Van LU'O'ng,Khu do thi rnoi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha N(>izyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA• • , r _. I, _
BAO CAO TAl CHINH GIUA ~IEN DO
Cho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 narn 2018
Ban Thuy~t minh Bao cao tai chinh (ti~p theo)
PhAn m~m
may tinh
Gia tr] hao mon liiy k~
01/1/2018Tang trong narn
Khdu hao trong ndm
Giam trong namzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
30/6/2018
447.871.642
11.483.878
11.483.878
459.355.520
Gia tr] con lai
011112018 11.483.878
30/6/2018
7. CAm c6, th~ chAp, ky quy, ky CU'<?,Cdai han
£)~t CQCphi djch VI,! Brand name
£)~t CQCti~n thue van phong tai TP H6 Chi Minh
D~t CQCtien thue van phong tai TP Ha NoiCQng
8. Ti~n nQp Quy H6 tr<?,thanh toan
Ti~n nop ban d:1u
Ti~n nop b6 sung hang narn/ky
Ti~n liii phan b6 hang nam/kyCQngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
9. Yay ng~n hl;ln
Yay ng~n h1;lnba VG Thi H1;lnh
CQng
PhAn m~m
ch..rng khoanCQng
977.756.872 1.425.628.514
219.296.246 230.780.124
219.296.246 230.780.124
1.197.053.118 1.656.408.638
2.223.168.128 2.234.652.006
5.058.871.882 5.058.871.882
30/6/2018 31112/2017
2.000.000/I
.\
10.000.000;j
245.795.000 245.795.000j
255.795.000 247.795.000'I
1~
888.115.269 882.981.886
48.616.932
(34.835.780) (43.483.549)
853.279.489 888.115.269
4.689.160.000
4.689.160.000
Khoan vay ng~n h1;lnba VG Thi H1;lnhthea Hqp d6ng yay s6 01120 12/HDTDNGS ngay 13 thang
II nam 2012 va cac Ph~1luc gia h1;lnhqp d6ng yay, t6ng s6 ti~n vay la 20.140.000.000 VND, thai
h1;lnyay gia h1;lnd~n ngay 13 thing 7 nam 2018. M~lc dich yay d~ b6 sung v6n luu d(>ng, liii suAt
yay hi~n nay la O%/n~m (nam 2016: O%/nam). S6 du nQ'yay t1;lingay 30 thang 6 nam 2018 la 0
VND (t1;lingay 31 thang 12 nam 2017: 4.689.160.000VND).
10. Pbai tra hOl;ltdQng giao dich ch..rng khoan
Trung tam luu ky Vi~t Nam
SC)'giao dich chu'ng khoan
CQng
50.377.862
165.721.003
l.095.973.775
8.138.720
216.098.865 1.104.112.495
Blm Thuy~t minh nay la mf}t bf}ph(m hr;p thiLnh va phai tlur;ctlrc ding v(JiBaa cao tai chinh giua nien tlf}
24
CONG TY CO PHAN CHUNG KHoAN ToANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcAuT~ng 15 Toa nha Diamond Flower, S6 48 Duong Le Van Luang, Khu do thi rnoi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha NQi
BAo cAozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATAl CHiNH GIUA NIEN DOCho ky k~ toan 6 thang k~t th lie ngay 30 thang 6 nam 201 8
Ban Thuy~t min~~Bao cao tai chinh (~~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
11. Thu~ va cac khoan phai ni}p Nha nmrc
Chi tieu 011112018 S,( hai A se dll ni}pzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30/6/2018Thu~ GTGT dich VI,.I eung
o p ar n9P
dp trong nuoc 201.344.770 201.344.770
TI1U~thu nhap doanh nghiep 483.487.034 1.297.032.776 483.487.034 1.297.032.776
Thu~ thu nhap ca nhan 12.523.512 338.616.974 65.606.716 285.533.770
Cac loai thu~ khac 3.000.000 3.000.000
Thu~ man bai "3.000.000 3.000.000
CQng 697.355.316 1.638.649.750 753.438.520 1.582.566.546:1
• Tltui gia tr] gia tang.
I,Cong ty ap dung thue gia trj gia tang thea phuong phap khau tnr.
~~
Thu~ sw1t ap dung:
+ H09t d(jng chinh cua Congty khong thuoc dien chiu thue GTGT
+ H09t dong khac chiu thui sudt 10%
• Cdcloai tltui khdc
Cong ty ke khai va nop cac loai thue thea qui dinh hi~n hanh.
12. Oic khoan trich nQp phuc 19'inhan vien
30/6/2018 31112/2017
Bao hi~m xiI hOi 16.534.988 56.846.812
13. Chi phi phai tra ng~n h~n
Chi phi liIi vay 1.289.817.103
Chi phi ki~m toan 30.250.000 30.250.000
Chi phi hOl;ltdong 31.760.000 50.895.295
CQng 62.010.000 1.370.962.398
14. Cac khoan phai tra, phai nQp ng~n h~n khac
Ong Nguy6n Th~ Minh (i) 3.000.000.000
Kinh phi hOl;ltdong va xay dl,mg eho cae trung
tam nhan dl;lO 5.000.000.000
Cae khoan phiii tra khae 2.375 44.207.388
CQng 3.000.002.375 5.044.207.388
(i) Day la khoan ti~n Cong ty nh~n d~t ege eua Ong Nguy6n Th~ Minh mua e6 phi~u.
Bim Thuyit minh nay la m(jt h(j ph(in h(Jp thanh va phai dU(Jcdoc cimg v6'i Baa cao tai chinh giua nien d(j
25
CONG TY CO PHAN CHUNG KHoAN ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Tfing 15 Toa nha Diamond Flower, sf>48 Duong U~ Van Luong, Khu do thi moi N2, Phuong Nhan Chinh Quiin Thanh X ~ H' N~', _ ~ _ ,. uan, a 01
BAo cAo TAl CHINH GIUA NIEN DO .
Cho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuy~t minh Bao cao titi chin._h~(t_i_~!..p_t_h_e-,o)~ _
15. vAn dAu ttr cua chitzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASO' hiru
Theo Gi~y chimg nh~n dang ky kinh doanh, vf>ndi~u I~ cua Cong ty la 35.000.000.000 VND dll duoc cac c6 do 'd' d~' ,2018 nhu sau: . ng gop u en ngay 30 thang 6 narn
nncadong
011112018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA 30/6/2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPhat sinh
tangPhat sinh
giarn-nia chi So cophin
Gia tr] coph§n
So cophin
Gia tr] cophin
i.e s6 2-4-6, Duong C,Cong ty D~u
nr - Tin hocva Tu van
Xay dung
Phuong
Nam
Ong TranDue Chien
Gng 86
Trung San
OngNguy~n Hili
Minh
Cong ty c6ph~n Quiln
Iy 8~u tu
Hasco
Capital
Cong ty c6ph~n Thuc
an Chan
nuoi Hasco
KCN Tan rao, Phuong
Tan Tao, Quan Binh
Thanh, Thanh pho H5
Chi Minh700.000 20,00% 7.000.000.000
7.000.000.000700.000 20,00%S6 17, Ng6 13911Nguyen Van CU,
Phuong Ngoc Lam,
Quan Long Bien, Thanh
ph6 Ha Noi
S6 lOb, T6 4, Phuong
Thanh Tri, Quan Hoang
Mai, Thanh ph6 Ha Noi
S6 696 Le Thanh Ngh],Thanh ph6 Hili Duong,
Tinh Hili Duong
T~ng 4, Can 8, L6 2B
Khu 80 thi mai Trung
Yen, 8u<mg Vii Ph~m
Ham, Phu<mgYen Hoa,
Qu~n du Gi~y, Thanh
ph6 HaN(>i
S6 15, L6 2A Khu 86
thi mai Trung Yen,
8u<mg Vii Ph~m Ham,
Phu<mgYen Hoa, Qu~n
1.785.000.0005,10%178.500 (1.785.000.000)
3.465.000.0009,90%346.500 (3.465.000.000)
3.395.000.0009,70%339.500 (3.395.000.000)
3.465.000.0009,90%346.500 (3.465.000.000)
9,90% 3.465.000.000346.500 (3.465.000.000)
Eim Thuytt minh nay ta m(jl b(jph4n hr;rpthQnh va phai aur;reagecimgv6"iBao eao lai ehinhgiua nien ar26
..,; .....i __
CONG TY CO PHAN CHUNG KHoAN ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Tclng 15 Toa nha Diamond Flower, s6 48 Duong Le Van Luang, Khu do thi moi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Hit Noi
BAo cAo TAl CHiNH GIU A NIJ~N DOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuy~t minh Bao cao tili chinh (!i~ptheo)
TencazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA011112018
Ph at sinh Phat sinh30/6/2018
Dja chi So ca Gia tri ca se ca Gia tr] calIong
ph~nTy I~
ph~ntling giam
ph~nTyl~
ph~n
du Gi~y, Thanh ph6
HaN9i
Ba Nguyen S6 19 Ngach 352/15
ThiThu Giai ph6ng Phuong
Hoa Liet, Quan Thanh Xuan,
Thanh pho Ha N9i 203.000 5,80% 2.030.000.000 (2.030.000.000)
Ong Tr§n T6 2 B6 D~, Phuong
Duc Minh Nhan Chinh, Quan
Thanh Xuan, Thanh
pho Ha N9i 346.500 9,90% 3.465.000.000 (3.465.000.000)
Ba Nguyen se nha 37, Ngo 283 D9i
Thi Anh Can, Phuong Li€u Giai,
Quan Ba Dinh, Thanh
ph6 Ha N(>i 346.500 9,90% 3.465.000.000 (3.465.000.000)
Ong S6 7, NgachzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA629/25Nguy€n Ngoc Khanh, Phuong
Dire Thuan Ngoc Khanh, Quan Ba
Dinh, Thanh pho Ha
N9i (3.465.000.000)
Khu 1 Thanh Binh,
Ba Tr§n thanh ph6 Hai Duong,
NgQc Ngiin Hai Duong 1.785.000.000 178.500 5,10% 1.785.000.000
227 U Lai, PhuOng
Ba Dao Thi Dong Scm, thanh ph6
Bich Thanh H6a, Thanh H6a 3.465.000.000 346.500 9,90% 3.465.000.000
Ba Nguy€n Xli Hi~p Hoa, huy~n
Thi Tuy~t Kinh Mon, HciiDucmg 3.395.000.000 339.500 9,70% 3.395.000.000
Ba Hoang
Phucmg Thi trfrn Thanh Ha,
H~ng Thanh Ha, Hai Ducmg 3.465.000.000 346.500 9,90% 3.465.000.000
Ong Luy~n S6 10 ngach 463/28,Quang D9i CAn, Ba Dinh, Ha
Thing N9i 3.465.000.000 346.500 9,90% 3.465.000.000
Ba Ph~m Thi trAnNam Sach, 5,80%
Blm Thuydt minh nay la m(jt b(j phgn h(yp thanh va phdi du'(yCd(Jccung WyiBao cao tai chinh gifra nien d(jzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
27
,. . , r;''_.10 '.f_ \\ JI-"" I ~ ~"n "' \.' II
CONG TY CO PHAN CHUNG KHoAN ToAN cAu
T&ng 15 Tea nha Diamond Flower, sa 48 Duong Le Van Luong, Khu do thi moi N2, Phuong Nhan Chinh, Quan Thanh Xuan, Ha NoizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
BAo cAo TAl CHINH GIUA NIEN DOCho ky k~toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuyet minh Bao cao tiii chinh (ti~p theo)
Tenc8zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA0111/2018
PhM sinh PhM sinh3016/2018
Dja chi sa c8 Gia tr] c8 So c6 Gia tr] c8dong
~h§n T5"~ ~hintang giam
~h§nTy I~
~h§n
Thi Dung Nam Sach, Hai Duong 2.030.000.000 203.000 2.030.000.000
Ong Vfl Quynh Minh, Quynh
H6ngTh~ng Phl,l,Thai Blnh 3.465.000.000 346.500 9,90% 3.465.000.000
Ba Nguyen Thi tnln Gia LQc, GiaThuyHa LQc, Hai Duong 3.465.000.000 346.500 9,90% 3.465.000.000
Ba Pham Tan An, Thanh Ha, Hai
Thi A.nh Duong 3.465.000.000 346.500 9,90% 3.465.000.000
Ci}ng 3.500.000 100,00% 35.000.000.000 28.000.000.000 (28.000.000.000) 3.500.000 100,00% 35.000.000.000
Vao ngay 6 thang 6 nam 2018, cac e6 dong eng Tr&n Dire Chien, ong D6 Trung San, ong Nguyen Hai Minh, Cong ty C6 ph&n Quan Iy D~u ttr
Haseo Capital, Cong ty C6 phan Thirc an Chan nuoi Haseo , ba Nguyen Thi Thu Hoa , ong Tr&n Due Minh, ba Nguy~n Thi Anh va ong Nguy~n
Dtre Thu?n da thoai van toan bo t;;tiCong ty. T6ng sa e6 ph~n ma cae e6 dong thoai la 2.800.000 e6 ph~n, ehi~m 80% van di~u I~eua Cong ty.
eA phi~u
30/6/2018 31(12/2017
sa IU'Q"nge6 phi~u dang ky phat hanh
S6 Im;mg e6 phi~u da ban ra eong ehung
- cdzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAphi~u phd thong
- cdphiiu uu tiai
sf> 1lI<;mge6 phi~u dUQ"emua hili
- cdphiiu phd thong- cdphi~u uu tiai
sa IU9ng e6 phi~u dang luu hanh
- cdphiiu phd thong- cdphiiu uu tiai
M~nh gia e6 phi~u (VND)
3.500.000
3.500.000
3.500.000
3.500.000
3.500.000
3.500.000
3.500.000
3.500.000
3.500.000
3.500.000
10.000 10.000
Blm Thuy~t minh nay la m6tb6ph(m h(lp thGnhvaphai tiu(lc ti(Jccimg v6'iBclO cao tai chinh giua nien ti6
28
CONG TY CO PHAN CHUNG KHOAN TOA.N cAu
Tftng 15 Toa nha Diamond Flower, s6 48 Duong Le Van Luong, Khu Do thj moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Thanh ph6 Ha NQizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
BAocA? TAl CHiNH1?IOA NIEN DC)
Cho ~ ke toan 6_thang Ket thuc ngaL~~_!~~.~_,~,_~~m2018 '"",__zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAw._,_. " " _.'
16. LQi nhuan chua phan ph&i (16 loy k~)
L6 IGyk6 dftu nam
Lai da thuc hien trong nam/ky
Lai chua thuc hien trong nam/ky
Lai/(L6) liiy k~ cuBi nam/ky
17. Cac chi tieu ngoai Bao cao tinh hinh tili chinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
30/6/2018
(5.059.036.563)
5.185.228.785
126.192.222
a) Tai san tili chinh niem y~t/dang ky giao djch tl;liVSD cua Nha dAu to'
Tai santai chinh giao djch nr do chuyen nhuong
Hi san tai chinh han che chuyen nhuong
Tai san tai chinh giao dich dm c6
Tai san tai chinh phong toa, tarn giG'
Tai san tai chinh cho thanh toan
CQng
b) Ti~n gfri cua Nhil dAu to'
Ti~n giri cua Nha dftu tu v~ giao djch chung khoan
thea phuong thirc CTCK quan IyCQng
829.587.873.890
740.010.853.600
4.125.000.000
27.285.375.500
1.601.009.102.990
5.300.281.4 70
5.300.281.470
31112/2017
(11.768.566.735)
6.709.530.172
(5.059.036.563)
115.014.612.220
4.890.000.000
748.887.174.400
310.175.000
869.101.961.620 -I
3.672.708.443
3.672.708.443
c) Phai tra Nhil dAu to' v~ ti~n gfri giao dich chung khoan theo phO'oongthuc CTCK quan Iy
Phai tra Nha dftu tu trong nuO'cv~ ti~n gU'igiao dich
chu'ng khoan thea phuong thu'c CTCK quan Iy
Phai tra Nha dftu tu nu6'c ngoai v~ ti~n gU'igiao dich
chung khoan thea phuong thuc CTCK quan IyCQng
5.129.293.803
170.987.667
5.300.281.470
3.501. 720. 776
170.987.667
3.672.708.443
VI. THONG TIN BO SUNG CHO cAc KHOA.N MUC TRINH BAy TRONG BAo cAo KET
QUA. HO~ T DONG .
1. Doanh thu hOl;ltdQng
Doanh thu hO(;ltdQng moi gi6i chu'ng khoal1
Doanh thu tu v§.n
Thu nh?p hO(;ltdQng khac
CQng
Tir 01/1/2018
d~n 30/6/2018
9.247.091.188
264.279.761
9.511.370.949
Doonvi dnh: VND
Tir 01/1/2017
d~n 30/6/2017
1.572.586.238
732.000.000
540.585.726
2.845.171.964
Bim Thuydt minh nay fa m(jl b(j ph4n h(,Jplhanh va phcii cht:(,J'co(,Jccimg v6'i Bao cao lai chinh giii'a nien o(j
29
CONG TV CO PHAN CHUNG KHoAN ToAN cAuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
TAng 15 Toa nha Diamond Flower, se 48 Duong Le Van Luang, Kim do thj rnoi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha Noi
BAo CA? TAl CHiNHI?IOA NIEN DOCho ky ke toan 6 thang ket thuc ngay 30 thang 6 nam 2018
Ban Thuy~t minh Bao_do til!chinh (ti~p t~~?2.._._""__
2. Chi phi hoat dQng
Chi phi nghiep VI,! rnoi gioi chung khoan
Chi phi cac dich VI,! khaczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAChi phi dl! phong xu If; tim that cdc khoanphaithu kh6 doi
Chi phi khac
CQng
3. Doanh thu hoat dQng tai chinh
Lai ti~n giri khong ky han
CQng
4. Chi phi quan Iy (tong ty chtmg khoan
Chi phi nhan vien quan Iy
Chi phi d6 dung van phong
Chi phi kh~u hao TSCD
Thu~, phi va I~phi
Chi phi dich VI,! mua ngoai
Chi phi khac
CQng
5. LQi nhuan (16) khac
Thu nh~p khac
Thu ti~n khuyen rnai
Giarn chi phi lai vay phai tra
XLI" Iy cong no
Chi phi khac
B6 sung thue thu nhap ca nhan
Phat cham nop tien thue
Cac chi phi khac
LQi nhuan (16) khac thu~n
1.095.242.650 855.592.612
179.626.792 149.238.737
375.922.152 316.184.658
3.000.000 3.000.000
1.005.011.581 439.599.052
105.819.941
2.764.623.116 1.763.615.059
Til' 011112018
d~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30/6/2018
568.963.624
1.052.591.737
634.300.310
418.291.427
1.621.555.361
4.588.984
4.588.984
1.353.193.423
997.800
1.296.637.808
55.557.815
713.818
713.818
1.352.480.105
Til' 011112017
d~n 30/6/2017
297.560.136
198.509.565
198.509.565
496.069.701
4.580.483
4.580.483
3.074.564
3.058.000
16.564
314.080.785
7.728.000
223.992.272
82.320.513
(310.966.221)
Ban Thuyit minh nay la mi)l hi)ph(m h9'P lhanh va phai ou9'C09C cimg vO'iBaa cao lai chinh gifra nien oi)
30
CONGTY co PHAN CHUNG KHoAN ToAN cAuT~ngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA15 Toa nha Diamond Flower, s6 48 Duong Le Van Luong, Khu do thi moi N2, Phuong Nhan
Chinh, Quan Thanh Xuan, Ha Noi
BAo cAo TAl CHINH GIOA NIEN DOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 nam 2018
Ban Thuy~t minh Bao clio tai chinh (ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
6. Thu~ thu nh~p doanh nghi~p
Til' 0110112018 Til' 0110112017
d~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30/6/2018 d~n 30/6/2017
T6ng l<,rinhuan (16) k~ toan trurrc thu~ 6.482.261.561 279.101.466zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Diiu chinh cho thu nh{tpchiu thll~: 2.902.318 314.040.785
Trir: Thu nh~p khong chiu thue
Cong: Cac khoan chi phi khong tinh thue 2.902.318 314.040.785
Trir:Cltuy~nLa (593.142.2512
Thu nh~p tinh thu~ 6.485.163.879
Thu~ sufit ap dung 20% 20%
Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh 1.297.032.776
Cong ty co nghia V1,Jnop thue thu nhapdoanh nghiep thea cy I~ 20% tren thu nhap chiu thue.
Cong ty khong ghi nhan tai san thu~ thu nhap hoan lai va thue thu nhap hoan lai phai tra vi khongco chenh lech tarn thoi dang k~ giu'a gia tri ghi s6 va ea so'tinh thu~ thu nh~p ella cae khoan m1,Jetai sanva eong nqrphai tra tren Bao cao tinh hinh tai ehinh.
7. Uii tren c6 phi~u
Vi~e tinh toan liii tren e6 phi~u co ban va va [iii tren e6 phi~u suy giam phan b6 eho d.c c6 dongsa hu'ue6 phi~u ph6 thong ella Cong ty dU'Q'cth~rchi~n tren ca sa cac s6 li~u sau:
a) Uii cooban tren c6 phi~u
L<,rinhu~n sau thu~ thu nh~p doanh nghi~p
Tru: s6 trich guy Ikhenthuo'ng, phue IQ'i
L<,rinhu~n philn b6 cho c6 dong SO'hfru c6
phi~u ph6 thong
s6 e6 phi~u ph6 thong binh guan Iuu hanh trongky d~ tinh liii co ban tren c6 phi~u
Uii cooban tren c6 phi~u
b) Uti suy giam tren c6 phi~u
L<,rinhu~n phan b6 cho c6 dong SO'hfru c6
phi~u ph6 thong
Cae khoan di6u chinh lQ'inhu~n sauthu~ thu nh~pdoanh nghi~p d~ tinh lQ'inhu~n phan b6 cho e6phi~u ph6 thong khi xac dinh liii suy giam tren c6phi~u
L<,rinhu~n thuQc c6 dong SO'hfru c6 phi~u ph6
thOng cua Cong ty dlfQ'c di~u chinh do anh
hlfO'ng pha loling
5.185.228.785 279.101.466
5.185.228.785 279.101.466
3.500.000 3.500.000
1.481 80
5.185.228.785 279.101.466
5.185.228.785 279.101.466
Bim Thuydt minh nay fa m91 b9 ph¢.n h9'P thanh va phai thwc a9c cimg v6'i Baa caa lai chinh giua nien a9
31
CONG TY CO PHAN CHUNG KHoAN TOA.NcAu
T:1ng 15 Toa nha Diamond Flower, s6 48 Duong Le Van Luong, Khu do thi moi N2, Phuong Nhan
Chinh, Quan ThanhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAXuan, Ha NQi
BAo cAo TAl CHiN¥ GIOA NJl~N DO
Cho ky k~ toan 6 thang ket thuc ngay 30 thang 6 nam 2018
Ban Thuy~t minh Bao cao tai ehinh. (ti~;:,.p_t_he_o...;...) , ,
Til' 0110112018
d~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30/6/2018
se c6 phieu ph6 thong blnh quan luu hanh trong
ky d~ tinh liii co ban tren c6 phieu
s6 luong c6 phieu ph6 thong du kien duoc phathanh them
3.500.000
SB luong e6 phi~u binh quan hru hanh dii dU'qe
di~u chinh do anh hmrng pha loang 3.500.000
Lai suy giam tren e6 phieu 1.481
VII. NHUNG THONG TIN KHAc
1. Cae ben lien q uanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Giao dicit vui ben lien quan
Ben lien quan khac voi Cong ty bao gem:
Ben lien q uan
Ong Trfrn Phll MyOng D6 Trung Sun
Cong ty c6 phan T~p doan Hasco
Cong ty ce phftn Quan Iy Dftu tu Hasco Capital
MBi quan he
Chu tjch HDQT tien nhiern
T6ng Giarn d6c
Cong ty lien quan
c6 dong
Cac nghi~p Vl,I phat sinh trong ky giu'a Cong ty v6i cac ben lien quan nhu' sau:
Til' 0110112018
d~n 30/6/2018
MU'qn ti~n
Ong Trfrn Phu My
Ong D6 Trung Sun
Cong ty c6 phfrn T~p dol'lI1Hasco
200.000.000
T~i ngay k~t thuc ky k~ tofll1,cong nQ'v6i cac ben lien quan nhu sau:
30/06/2018
if ng tmO'e ti~n dieh V\I
Cong ty c6 phftn Quan Iy Dfru tu Hasco CapitalI
Thu nh{ip cua Ttmg! Giam d8c
Thu nh~p cua T6ng Giam d6c Cong ty trong ky nlm sau:
5.000.000.000
Til' 0110112018
d~n 30/6/2018
TiSn luong 213.300.000
Til' 01/0112017
d~n 30/6/2017
3.500.000
3.500.000
80
Til' 01/0112017
d~n 30/6/2017
100.000.000
2.500.000.000
246.984.900
31112/2017
5.000.000.000
Til' 0110112017
d~n 30/6/2017
172.200.000
Bcm Thuyit minh nay la m(3tb(3ph(m hr;rpthanh va phai thrr;rca9c cimg veriBaa cao tai chinh giua nien a(3
32
CONG TV CO PHAN CHUNG KHOAN ToAN cAu
T§.ng 15 ToazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAnha Diamond Flower, s6 48 Duong Le Van Luong, Khu do thj moi N2, Phuong Nhan
Chinh, Quan Thanh Xurn, Ha NOi
BAo cAo TAl CHiNlrI GIOA NIl~N DOCho ky kS toan 6 thang kSt thuc ngay 30 thang 6 narn 2018
Ban Thuyet minh Bao cao tai ehinh (ti~p theo)
2. Cong cu tai ehinh
Quan Iy riJi ro vbn
C6ng ty quan trj nguon v6n nham dam bao rang C6ng ty co th6 vua heat dong lien tuc vira t6i da hoaloi ich cua cac c6 dong thong qua t6i uu hoa s6 du nguon v6n va cong no.
Cfru true v6n cua Cong ty gom no thuan (cac khoan vay duoc trlnh bay tai Thuyet minh s6 V.8 tnr di
tien) va phan von thuoc sa hfru cua C6ng ty (bao gorn v6n gop va loi nhuan sau thue chua phan phoi
(16 lily kS».
Cae ehinh saeh k~ toan ehiJ y~u
Chi tiSt cac chinh sach kS toan Chll ySu va cac phuung phap ma C6ng ty ap dl,lng (baa g6m cac tieu
chi d~ ghi nh~n, co sc)'xac dinh gia tri va co s6 ghi nh~n cac khoan thu nh~p va chi phi) d6i v6'i tU'ng
lo<;tiUti san tai chinh va cong nQ'tai chinh.
Cae loai cong eu tili ehinh
Tai san tai chinh clja Cong ty chu ySu baa g6m ti~n, cac khoan phai thu va dm c6, thS chfrp, ky quy,
ky cugc dai h<;tn.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANg phai tra tai chinh Clla C6ng ty baa g6m cac khoan vay, phai tra nguo'i ban, chi
phi phai tra va cac khoan phai tni, phai nop khac.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
30/6/2018 31112/2017
65.789.893 6.337.763.131
26.140.513.762 23.231.430.196
255.795.000 247.795.000
26.462.098.655 29.816.988.327
Tili san tili ehinh
Ti~n
Cac khoan phai thu
C§.m c6, thS chfrp, ky quy, ky cugc dai h<;tn
CQng
NQ'phai tra tili ehinh
Cac khoan vay
Phai tra nguai ban
Chi phi phai tra
Cac khoan phai tra, phai nop khac
CQng
128.680.435
62.010.000
216.101.240
4.689.160.000
195.603.275
1.370.962.398
6.148.319.883
12.404.045.556406.791.675
Mue tieu quan Iy riJi ro tili ehinh
C6ng ty da xay dlJng h~ th6ng quan Iy rui ro nh~m phat hi~n va danh gia cac rui ro ma Cong ty phai
chiu, thiSt l~p cac chinh sach va quy trlnh ki~m soat riJi ro a mu'c chfrp nh~n du·gc. H~ th6ng quan Iy
riJi ro dugc xem xet l<;tidinh ky nh~m phan anh nhu'ng thay d6i ciJa di~u ki~n thi truang va ho<;ttdong
cua Cong ty.
Rui ro tai chinh baa g6m riJi ro thi tnro'ng (baa g6m rCIiro ngo<;tit~ (riJi ro tY gia), rui ro lai sufrt va rui
ro v~ gia), riJi 1'0 tin dl,lng va rui fa thanh khoan.
Riti ro th! tru'ung
Rui r? thi tmo'ng la riJi fa ma g~a tri hgp Iy ho~c cac lu6ng ti~n trong tu'O'ng lai ciJa cong Cl,ltai chinh
se bien dong thea nhlIng thay d6i ciJa gia thi tnrang. Rui ro thi truo'ng baa g6m 3 lo<;ti:fiJi ro ngo<;tit~,riJi ro lai sufrt va riJi ro v~ gia.
Ho<;ttd~ng kinh doanh ch~nh c~a Cong ty la m6i gi6'i chlrng khoan, cho nen Cong ty kh6ng co riJi ro
trQng yeu nao lien quan den bien dong Clla th i tnrcmg.
Blm Thuyit minh nay fam(JI b(J ph(m h9'P thanh va phai au:()'capc cimg v6'i Bao cao lai chinhgiua nien a(J
33
CONG TY CO PHAN CHUNG KHoAN TOAN cAu
Tl1ng 15 Toa nha Diamond Flower, S6 48 Duong Le Van Luong, Khu 00 thi moi N2,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPhuong Nhan
Chinh, Quan Thanh Xuan, ~a NQi
BAo cAo TAl CHiNH GIOA NlJ~N DOCho ky k~ toan 6 thang k~t thuc ngay 30 thang 6 narn 2018
Ban Thuyet minh Bao cao tai chinh (ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
RuizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAro tin dung
Rui ro tin dung la rui ro rna mot ben tham gia trong hop dong khong co kha nang thuc hien duoc
nghia vu cua mlnh d~n d~n ton that v6 tai chinh cho Cong ty.
Cong ty co cac rui ro tin dung chu y~lI nr heat dong tai chinh (bao gorn cac khoan phai thu khac, tiengiri ngan hang).
Cdc khoan phaithu kh(ic
Cac khoan phai thu khac chu y~u la cac khoan Cong ty h6 trc cho cac ca nhan vayl muon tien mua
chirng khoan. Cong ty thuong xuyen oanh gia kha nang thu h6i cua cac khoan phai thu nay, 06ng
tho'i ti~n hanh trich I~p dv' phong nhu'ng khoan phai thu ooi t~i ngay Bao cao tid chinh giU'a nien OQ.
Tidn gin ngcm himg
Cong ty chu y~u duy trl s6 du ti6n gu'i t~i cac ngan hang OUVCnhi6u nguo'i bi~t o~n 0 Vi¢t Nam. Rui
ro tin dVng ttl' s6 du tiSn gui ngan hang ouvc quan Iy boi BQ ph~n ngan quy cua Cong ty theo chinh
sach cua Cong ty,
Rui ro thanh kllOan
Rui ro thanh khoan la rui ro Cong ty g~p kho khan khi tlwc hi¢n nghTa vv tai chinh do thi~u v6n. Rui
ro thanh khoan cua Cong ty chu y~u phat sinh tll' vi¢c cac tai san tai chinh va n9' phai tra tai chinh co
cac tho'i oi~m oao h~n l¢ch nhau.
Mvc orch quan Iy rui ro thanh khoan nh~m oam bao ou ngu6n v6n o~ oap u'ng cac nghTa vv tai chinh
hi¢n t~i va tuO'ng lai. Tinh thanh khoan cung OU9'CCong ty quan Iy nh~m oam bao mu'c phv trQi gifra
cong n9' o~n h~n va tai san o~n h~n trong ky 0 muc co th~ OU9'Cki~m soat 06i v6'i s6 v6n rna C6ng tytin r~ng co th~ tl;10ra trong ky 00. Chinh sach cua Cong ty la theo d5i thuo'ng xuyen cac yeu du vS
thanh khoan hi¢n tl;1iva dv' ki~n trong tuO'ng lai nh~m oam bao Cong ty duy trl OUmu'c dv' phong tiSn
m~t, cac khoan yay va Oll v6n rna cac chu so' hu'u cam k~t gop nh~m oap u'ng cac quy dinh v6 tinh
thanh khoan ngiin hl;1nva dai hl;1nhun.
Cac Bang du6'i oay trinh bay chi ti~t cac mu'c oao h~n theo hQ'p06ng con Il;1i06i v6'i tai san tai chinh
va cong cv nQ'tai chinh phi phai sinh va thai h~n thanh toan nhu oa: oUQ'cthoa thu~n. Cac Bang nay
oUQ'ctrinh bay dv'a tren dong ti6n chua chi~t kh~u cua tai san tai chinh va dong tiSn chua chi~t kh~u
cua cong ng tai chinh trnh theo ngay s6'm nh~t ma Cong ty phai tra. Vi¢c trlnh bay thong tin tai san
tai chrnh phi phai sinh la dn thi~t o~ hi~u oUQ'cvi¢c quan Iy rui ro thanh khoan cua Cong ty khi trnh
thanh khoan oUQ'cquan Iy tren CO' s6' cong nQ'va tai san thu~n.
Trong vong 1 Tren 1 nam
d~n 5 namTren 5 nam CQng
30/6/2018
Tili san tili chinh
TiSn 65.789.893
Cac khoan phi'li thu 26.140.513.762
Cfrm c6, th~ ch~p, ky quy,
ky cUQ'Cdai hl;1n 255.795.000 255.795,000
CQng __ 2~6~.2~06~.~30~3~.6~5~5 2=5~5~.7~9=5.~00=0~~2~6~.4~62=.=09~8=.6~5~5
65.789,893
26.140.513.762
NQ'phiii tra tili chinh
Cac khoan yay
Phcii tra nguo'i ban 128.680.435 128.680.435
Eim Thuydt minh nay la nu;5tb(Jph(m hr;p thanh va ph6i oU9'c09C cimg vai Bao cao tai chfnh giira nien 0(J
34
CONG TV CO PHAN CHUNG KHOAN ToAN cAu
T.lng 15 Toa nha Diamond Flower, S5 48 Duong Le Van Luong, Khu do thi rnoi N2, Phuong NhanChinh,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAQuan Thanh Xuan, Ha NQi
BAo cAo TAl CHINH GIO'pj NII~N DO
Cho ky k~ toan 6 thang ket thuc ngay 30 thang 6 nam 2018
Ban Thuy~t minh Bao do tai ehinh (ti~e.!~eo)
Chi phi phai tra
Cac khoan phai tra, phai
nQp khac
C9ng
Chenh l~ch thanh
khoanthuAn
Trong vong 1 Tren 1 namTren 5 nam C9ngnam d~n 5 nam
62.010.000 62.010.000
216. 101.240 216.101.240
406.791.675 406.791.675
25.799.511.980 255.795.000 26.055.306.980zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
31112/2017
Uti san tai chinh
Ti~n 6.337.763.131
Cac khoan phai thu 23.231.430.196
Cfrm c6, th~ chap, ky quy,
ky cUQ'Cdai han __ =-24_:_7c....:,._:_79:__:5:_:_.0.::_0:__:0:.___ --=--.:....:....:...:_::__::_:_::_:::...::_
C9ng ~2~9~.8:....:1~6~.9~8=8.~3=-27~ ~~~~~~
NQ' phai tra tai ehinh
Cac khoan yay
Phai tra nguoi ban
Chi phi phai traCac khoan phai tra, phainop khac
C9ng
Chenh I~ch thanh
khoan thuan
4.689.160.000
195.603.275
1.370.962.398
6.337.763.131
23.231.430.196
247.795.000
29.816.988.327
::-:
4.689.160.000c
"-
195.603.275
1.370.962.398 v
6.148.319.883 r/
12.404.045.556 ~
17.412.942.771
6.148.319.883
12.404.045.556
17.412.942.771
Ban T6ng Giarn d5c danh gia rrurc t~p trung rui ro thanh toan o' mire thap. Ban T6ng Giarn d5c tinr~ng Cong ty co thS tl;lo ra du ngu6n ti~n d~ dap (mg cac nghTa V\l tai chinh dao hl;ln.
3. S6 li~u so sanh
MQt s5 s5 li~u cua Bao cao ky tm6'c du'Q'cphan 10l;liIl;lidS phu hQ'Pv6'i vi~c so sanh v6'i s5 li~u cua kynay.
4. Cae slf ki~n phat sinh sau ngay 30 tMng 6 nam 2018
Vao ngay 02 thang 8 nam 2018, Cong ty C6 phfrn Chu'ng khoan Toan Cfru co t6 chu'c Dl;li hQi c6dong bAt thuang Ifrn th(1'I nam 2018, thong qua cac thay d6i chu y~u nhu sau :
- Mi@nnhi~m, b6 nhi~m mQt s6 ch(l'c danh HQi d6ng quiln tri va Ban kiSm soat;
- PhuO'ng th(rc chao ban 96.500.000 c6 phi~u rieng Ie tang 965.000.000.000 VND v6n di~u I~;
- B6 sung nghanh ngh~, dia chi tr\l So' chinh va d6i ten Cong ty C6 phfrn Chung khoan Toan Cfru;
- PhuO'ng an niem y~t tl;lisan HOSE;
- Thay d6i di~u I~ t6 chu'C va h01,1tdQllg;zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Bim Thuydt minh nay ta mc}tbe)ph(m h(fp IhQnh va phai (Awc tl9c cimg v6'i Baa cao tai chinh giua nien tic)
35
CONG TV CO PHl..\N CHll'NG KHOAN TOA.N cAuI
Tang 15 Toa nhazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADiamond Flower. s6 48 Duong Le Van Luong, Khu do thi rnoi N2, Phuong Nhan
Chinh, Quan Thanh xiuiin, I-Ia Nc)i
BAo cAo TAl CHj~1-I GIOA NIFN DO, I , '
Cho ky ke toan 6 thang ket thuc ngay 30 thang 6 narn 2018
~~~,Th~~.!_~!~~_~,~:o.c~~tai chinh (ti~p theo)
- Dang ky doanh nghiep kinh doanh chung khoan phat sinh,
Ngoai su kien treh, Ban T(')I1gGiarn doc Cong ty khang djnh khong co su kien nao khac phat sinh saungay 30 thang 6 ili'illl 2018 yell call call phai duoc di~1I chinh hay trinh bay trong Bao cao tai chinh
giua nien de) cua Cong ry.
Thanh pho Ha N(Ji, ngay 13 thang x narn 2018
~
TRAN THl THANH HAlK~ roan tnro'ng
~(~TRAN THl THANH HAl
NglfOi I~p bi~u
~
~"1-
, '
. ;~
~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Ban Thuye/ minh nav Iii m(lj{ L" I' / . I' / ' h .. , ~ , , . , .zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAr .. i fI(J P ian IVI) ( IU/1 7 vetj) at ( uoc due cung vot Boo cao/(Ji chinh giii'a nien d{)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
~6
