COng ty Co phAn ChOng khoanSaigonBank Berjaya

Bac) cao cOa Ban Di6u hanhva cac bao cao tai chinh da ducic kiem toan

cho nam tai chinh k6t thOc ngay 31 thang 12 nam 2012

COng ty CO phAn ChOing khobn SaigonBank Berjaya

MUC LUC

Trang

THONG TIN CHUNG 1

BAO CAO CIA BAN DIEU HANH 2

CAC BAO CAO TAI CHNH DA DU'OC KIEM TOAN

Bao cao kiem loan ddc lap 3

Bang can dOi ke toan 4 - 9

Bao cao ket qua hoat ddng kinh doanh 10

Bao cao chuyen tier) to 11 - 12

Bao cao tinh hinh !Dien ddng von chu sa hau 13

Thuyet minh cad Pao cao tai chinh 14 - 40

C6ng ty Co phAn Chiang khaki SaigonBank Berjaya

THONG TIN CHUNG

CONG TY

COng ty CO phan Chang khoan SaigonBank Berjaya ("COng ty") la mot cOng ty co phhn diyac thanhlap theo Giay phep Hoat dOng Kinh doanh so 94/UBCK-GP do Ciy ban ChUng khoan Nha nubc("UBCKNN") cap vao ngay 18 thang 7 nam 2008 va &Ivo dieu chinh theo Giay phep Hoat dOngKinh doanh so 340/UBCK-GP do UBCKNN chi vao ngay 27 thang 7 nam 2010.

Trong nam 2012, hoat dOng chinh cCia C6ng ty la cung cap cac dich vu m6i giO1 chUng khoan, tudoanh chang khoan, bao lanh phat hanh chCing khoan, tu' van tai chinh va tu' van dáu chUngkhoan.

Ngay 8 thang 1 nam 2013, UBCKNN da cap Giay phep dieu chinh s6 04/GPDC-UBCK vbi not dungdieu chinh Giay phep thanh lap va hoat dOng so 94/UBCK-GP ngay 18 thang 7 nam 2008 ye viec rutbat nghiep vu bao lanh phät hanh chiy ng khoan cOa COng ty. Giay phep dieu chinh nay cO hieu lu'cke tix ngay ky.

COng ty co try só, chinh tai tang 5 va 6 tai so 2C dudYng PhO floc Chinh, Quan 1. Thanh ph6 HO ChiMinh.

H91 DONG QUAN TRI

Mann vién HOi dOng Quan tri trong nam va vao ngay lap bao cao nay nhu' sau:

Ong Nguyen Hoai NamBa Tran Thi Viet AnhOng Kuok Wee KiatOng Derek Chin Chee SengOng Nguyen Ngoc Dieu

Ch0 tichThanh vienThanh vienThanh viénThanh vien

BO nhiem ngay 10 thang 2 nam 2011BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 22 thang 4 nam 2010

BAN KIEM SOAT

Thanh vien Ban Kiem soat trong nam va vao ngay lap bão cao nay nhu' sau:Ong FILlia Tuan Cu6ng Tnthng ban

BO nhiem ngay 16 thang 12 nam 2008Ong Tan Mun Choy

Thanh vien

BO nhiem ngay 16 thäng 12 nam 2008Ong Phu'o'ng Anh Phat

Thanh vien BO nhiem ngay 16 thang 12 nam 2008

BAN DIEU HANH

Thanh vien Ban Dieu hanh trong nam va vac) ngay lap bao cao nay nhu' sau:

Ba Yei Pheck Joo TOng Gam d6c BO nhiem ngay 27 thang 7 nam 2010Ong Nguyen Anh Tuan PhO TOng Giam d6c BO nhiem ngay 26 thang 4 nam 2012

NGUte l DAI DIEN THEO PHAP LUAT

Ngu6i dai then theo phap luat cua COng ty trong nam va vao ngay lap bão cao nay la ba Yei PheckJoo. TOng Giam dOc.

KIEM TOAN VIEN

COng ty TNHH Ernst & Young Viet Nam 16 cOng ty kiem toan cho C6ng ty.

1

COng ty CO phAn ChCfng khoan SaigonBank Berjaya

BAO CAO CUA BAN DIEU HANH

Ban Dieu hanh C6ng ty CO phan ChCling khoan SaigonBank Berjaya ("COng ty") trinh bay bac caonay va cac bac cao tai chinh cua COng ty cho nam tai chinh ket thOc ngay 31 thang 12 nam 2012.

TRACH NHIEM CUA BAN DIEU HANH DOI Val CAC BAO CAO TAI CHINH

Ban Dieu hanh chiu trach nhiem dam bac , cac bac cao tai chinh cho ti.rng nam tai chinh phan anhtrung thuic va hap ly tinh hinh tai chinh, két qua hoat dOng kinh doanh va tinh

canchuyen tin

to cua COng ty. Trong qua trinh lap cac bac cao tai chinh nay, Ban Dieu hanh can phai:

lya chon cac chinh sach ke toan thich hap va ap dung cac chinh sach nay mgt cach nhat guar);

thcyc hien cac danh gia va ui gic tinh mot cach hop ly va than trong;

neu rO cac chuan muic ke toan ap dung cho C6ng ty co dixoic tuan thO hay khOng va tat canhu'ng sai Lech trong yeu so v g i nhang chuan mcrc nay da dugc trinh bay va giai thich trong cacba p cao tai chinh, valap cac bac) cao tai chinh tren ca s& nguyen tac hoat dOng lien tuc trUi trut yng hgp khOng the chorang COng ty se tiep tuc hoat

Ban Dieu hanh chiu trach nhiem dam bac viec cac so sach ke Wan thich hap dirac giCy de phananh tinh hinh tai chinh cua COng ty. v g i mfrs dg , chinh xac hop ly. tai bat ky thg i diem nao va dambao rang cac sO sach ke toan tuan th6 vai he thOng ke toan da duigc clang ky. Ban Dieu hanh cCmgchiu trach nhiem v6 viec quan ly cac tai san cua COng ty va do do phai thuic hien cac ben phkthich hop de ngän chan va phat hien cac hanh vi gian Ian va nhCrng vi pham khac.

Ban Dieu hanh cam kat da tuan thCi y'éu c6u neu tren trong viec lap cac bac ca p tai chinh chonam tai chinh ket thOc ngay 31 thang 12 nam 2012.

CONG BO CUA BAN DIEU HANH

Theo y kien cua Ban dieu hanh, ngoai trif van cfé cluvc trinh bay trong Bao cao kiem toan dOc lap,cac bac cao tai chinh kern theo phan anh trung thuic va hop ly tinh hinh tai chinh cua C6ng ty vacngay 31 thang 12 nam 2012. ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to cho namtai chinh ket thOc cOng ngay phO hap vg i Chuan rrivc ke toan vä He thOng Ke toan Viet Nam, cacchinh sach ke toan ap dung cho cOng ty chCrng khoan citygc quy dinh tai Thong tu' sO 95/2008/TT-BTC ngay 24 thang 10 nam 2008 va ThOng so 162/2010/TT-BTC ngay 20 thang 10 nam 2010cua BO Tai chinh va tuan th6 cac quy dinh c0 lien quan.

Thanh ph6 HO Chi Minh, Viet Nam

Ngay 22 thang 3 nam 2013

2

111111111011,,ERNST&YOUNG

Ernst & Young Vietnam LimitedBitexco Financial Tower28th Floor, 2 Hai Trieu StreetDistrict 1, HCMC, S.R. of Vietnam

Tel : +84 8 3824 5252Fax: +84 8 3824 5250www.ey.com/vn

SO tham chik: 60933007/15017098

BAO CAO KIEM TOAN DOC LAP

Kinh Cac co d6ng cua C6ng ty CO phan Chivng khoan SaigonBank Berjaya

ChOng tOi da kiem toan cac bao coo tai chinh cOa COng ty Co phan Chung khoan SaigonBankBerjaya ("COng ty") trinh bay to trang 4 den trang 40, bao gOm bang can dOi ké toan vao ngay 31thang 12 nam 2012. bao coo ket qua hoat deng kinh doanh. bao coo lu p chuyen tien to va bão cootinh hinh bien deng von chti seY hau cho nam tai chinh két thlic cling ngay, va cac thuyet minh bãocoo tai chinh kern theo.

Viec lap va trinh bay cac bao coo tai chinh nay thuec trach nhiem cOa Ban Dieu hanh cOa COng ty.Trach nhiem dia chling tOi lb du'a ray kién ve cac bao coo tai chinh nay cliya trail két qua kiem toancua cht:ing tOi.

Co's6,1? kien Kiem town

ChOng tOi da thu'c hien cOng viec kiem toan theo cac Chuen mu'c Kiem toan Viet Nam. Cac chuenmuc nay yeu cau chüng tOi phai rap ké hoach va thu ,c hien viec kiem toan de dat cluvc Mt:PC tin cayhop ly ve viec lieu cac bao coo tai chinh co con cac sai sot trong Ou hay khOng Viec kiem toan baogOm viec kiem tra, theo phtrang phap chon mau, cac bang chCrng ye so lieu va cac thuyét minh trencac bao coo tai chinh. Viec kiem town cling bao gem viec danh gia cac nguyén tac ke toan (là duvcap dung va cac tinh quan trong cCia Ban Dieu hanh cling nhu ft-1h gia viec trinh bay . tOng thecac bao coo tai chinh. ChOng tOi tin twang rang c6ng viec kiem toan cUa chOng tOi cung cap cahop ly cho jr kien kiem toan.

Nhu du,pc trinh bay trong Thu* minh so 4 - Tien va cac khoan tuang &rang tien, tai ngay 31thang 12 nam 2012. COng ty ghi nhan met khoan tien vai so tien la 210.000.000.000 VND tai chinhanh Ngan hang Thiyang mai CO phan COng thuvng Viet Nam ("VietinBank"). Khaki tien gU , i naylien quan den met V11 viec gian Ian tai VietinBank hien dang trong qua trinh diéu tra cUa cac co quanchCFc nang co tham quyen. Cht:ing , tOi khOng the xac nhan hoac xac minh so du, khoan tien girl naytai ngay 31 thang 12 nam 2012 bang cac thti tuc kiem toan thay the khac. Do (36, chling tOi khOngthe xac dinh duoc cac bOt toan dieu chinh c0 the can thiet lien quan den khoan tien gui da" argc ghinhan tai ngay 31 thang 12 nam 2012.

Y ki6n Ki6m town

Theo y kien cCia chling tOi, ngoai tri p nhang anh hiyeng (neu 06) cCia van, de neu tren, cac bão cootai chinh da phan Anh trung thu'c va hpp ly tren cac khia canh trong yeu tinh hinh tai chinh ct:iaCOng ty vao ngay 31 that-1g 12 nom 2012, va két qua hoat deng kinh doanh va tinh hinh luu chuyentien to cho nom tai chinh ket thlic cling ngay phO hop vei Chuan mu'c Ka toan va He thong Ka toanVie oc inh sach ke toan ap dung cho c6ng ty chi:mg khoan du ,ec quy dinh tai ThOng to so

/TT 6 ay 24 thang 10 nam 2008 va ThOng tu' so 162/2010/TT-BTC ngay 20 thang 10CdttGctili chinh va tubn thu cac quy dinh co lien quan.

TR ACH tiii0siliCIU HAN \;-i;

NS & YO

Young Viet NamVonim (4)1.

Nguyen Xuan DaiPhO TOng Giam decChirng chi kiem toan vien s6: 0452/KTV

Thanh ph6 H6 Chi Minh, Viet Nam

NIA/ 22 thang 3 nam 2013

Le Thi Thanh HaKiem toan vienChung chi kiem toan vien s6: 1600/KTV

A member firm of Ernst Young Global Limited

COng ty CO phAn ChCy ng khoan SaigonBank Berjaya

BANG CAN DOI KE TOAN

B01-CTCKtai ngay 31 thang 12 nam 2012

Ma s6 TAI SANThuy6 tminh

S6 cu6i namVND

S6 clau namVND

100 A. TAI SAN NGAN HAN 335.993.032.565 316.758.512.958

110 I. Tien va cac khoan tu'o'ng du'o'ngti6n 4 271.711.034.958 272.568.506.506

111 Tian 216.511.034.958 218.368.506.506112 Cac khoan tuo'ng dung tie'n 55.200.000.000 54.200.000.000

120 II. Cac khoan cfau tu , tai chinhnOn han 6 14.929.504 14.757.346

121 1. Dau to ngan han 27.074.759 27.052.959129 2. Dv' phOng giarn gia ci6u tu,

ngan han (12.145.255) (12.295.613)

130 III. Cac khoan phai thu ngSn han 7 63.622.204.387 43.586.312.271131 1. Phai thu cC.Ja khach hang - -132 2. Tra tru'&c cho ngu'O ban 200.468.942 359.615 272133 Phai thu nOi bO ngan han - -135 Phai thu hoat clOng giao dich

chii'ng khoan 62.759.179.924 45.543.676.492138 5. Cac khoan phai thu khac 662.555.521 294.663.312139 6. Du. phOng phai thu ngan han

khO dbi - (2.611.642.805)

150 IV. Tai sari ngan han khac 644.863.716 588.936.835151 Chi phi tra trirOc ngan han 412.031.681 243.017.534152 Thu GTGT du'o'c kh6u tn:y 41.010.456 190.616.301154 3. Thu va cac khoan phai thu

Nha nu-&c - -157 4. Giao dich mua ban lai trai

phieu Chinh phai - -158 5. Tai sari ngan han khac 191.821.579 155.303.000

4

COng ty CO phki ChCvng khoan SaigonBank Berjaya

BANG CAN DOI KE TOAN (tiep theo)

B01-CTCKtai ngay 31 thang 12 nem 2012

M8 s6 TAI SANThuyetminh

S6 cu6i na- mVND

S6 dau nãmVND

200 B. TAI SAN DAI HAN 7.349.982.634 14.892.062.034

220 I. Tai san co dinh 3.697.366.777 6.879.610.898221 1. Tai san co dinh hip u hinh 8 906.091.521 2.558.000.022222 Nguyen giä 8.368.000.460 8.464.926.960223 GO tri hao men lOy ke (7.461.908.939) (5.906.926.938)224 2. Tai san co dinh thue tai chinh - -225 Nguyen gia - -226 Giä tri hao men lay ke - -227 3. Tai san co dinh v6 hinh 9 2.791.275.256 4.321.610.876228 Nguyen gia 8.892.664.623 8.892.664.623229 GO tri hao men lay ke (6.101.389.367) (4.571.053.747)230 4 Chi phi dau ti..r xay dung ca ban

d6' dang - -

250 II. Cac khoan dAu tu' tai chinhdai han - 2.500.000.000

251 1. Dau tu, vao cOng ty con - -252 2. Dau tu' vao cOng ty lien ket.

lien doanh - -253 3. Dau tLy chiy ng khoan dai han - 4.502.500.000254 Chirng khoan san sang de ban - 4.502.500.000255 Chirng khoan giir den ngay

ciao han - -258 4. Dau tu' dai han khac - -259 5. Der phOng Om gia dau tu, tai

chinh dai han - (2.002 500.000)

260 III. Tai san dai han khac 3.652.615.857 5.512.451.136261 1. Chi phi Va tru'ac dal han 10 2.141.147.001 3.516.907.309262 2. Tai san thue thu nhap hoan lai 20.4 - 652.910.701263 3. Tien n6p Qu9 h6 trg thanh toan 11 996.868 856 763.890.726268 4. Tai san dai han khac 12 514.600.000 578.742.400

270 TONG CONG TAI SAN 343.343.015.199 331.650.574.992

5

C6ng ty Co oh'ãn Chiang khoan SaigonBank Berjaya

BANG CAN DOI KE TOAN (tiap theo)

B01-CTCKtai ngay 31 that-1g 12 nam 2012

Ma s6 NGUON VONThuye'tminh

S6 cu6i namVND

S6 dau namVND

300 A. Ng PHAI IRA 35.836.560.856 17.256.687.054

310 I. Na ngan han 35.836.560.856 17.256.687.054311 1. Vay va no' ngan han - -312 2. Phai tra ngu'ai ban 38.671.591 257.310.128313 3. NglyOl mua tra tien truttc 25.000.000 25.000.000314 4. Thue va cac khaki phai nop

Nha nu'ac 13 324.614.671 320.524.186315 5. Phai tra nguty i lao d6ng 61.012.788 -316 6. Chi phi phai tra 14 252.941.456 142.735.172317 7. Phai tra n6166 - -320 8. Phai tra hoat Ong giao dich

chiy ng khoan 15 34.435.848.163 14.316.295.796321 9. Phai tra h6 co tCPc, gOc va 15i

trai phieu 652.657 25.858.557322 10. Phai tra to chCrc phat hanh

chiy ng khoan - -323 11. Qu'y khen thuang. phOc lai 637.560.000 533.560.000327 12. Giao dich mua ban lai trai phieu

Chinh 06 - -328 13. Cac khoan phai tra, phai nop

ngan han khac 60.259.530 1.635.403.215329 14 Du, phOng phai tra ngan han - -

400 B. VON CHU SO' HO'll 307.506.454.343 314.393.887.938

410 I. V6n ch6 so' hi.-p u 307.506.454.343 314.393.887.938411 1. V6n d5u ter ci:Ja chi) s6+ hau 16 300.000.000.000 300.000.000.000412 2. Th5ng du von co phan - -413 3. VOn khac cUa chU s& ht:Fu - -414 4. CO phieu qu9 16 (625.332.500) (625.332.500)415 5. Chenh lech danh gia lai tai san - -416 6. Chant), lech ty gia h6i doai - -417 7. Qu9 dau tu' phat trien - -418 8. Qu9 du, phOng tai chinh 2.073.886.024 1.491 204 660419 Qu9 khac thu6c von chi sa hO'u 2.073.886.023 1.491 204 659420 Lai nhu5n sau,thué

chu'a phan phOi 3.984.014.796 12.036.811.119

440 TONG CONG NGUON VON 343.343.015.199 331.650.574.992

6

C6ng ty CO phAn ChCrng khaki SaigonBank Berjaya

BANG CAN 001 K TOAN (ti6p then)

B01-CTCKtai ngay 31 thang 12 nam 2012

CAC CHI TIEU NGOAI BANG CAN DOI KB TOAN

Ma so CHI TIEU S6 cu6i nãmVND

S6 clAti nãtnVND

001 1. Tai san co dinh thue ngoai

002 2. Vat tip , chipng chi co gia nhan giCP hg

003 3. Tai san nhan kCi cu'o'c

004 4. Ng- khO dOi da xi' ljt 2.611.642.805

005 5. Ngoai to cac loai

006 6. Chi:mg khoan ky 221.248.640.000 151.095.220.000

Trong

007 6.1. ChCing khoän giao dich 156.614.950.000 137.280.970 000008 6 1 1 Chung khoan giao dich cOa thanh vier'

luu 4 19.610.000 19.360 000009 6.1.2 Ching khoan giao dich cua khach hang

trong nutfrc 154.893.190.000 137.048.850.000010 6 1 3 Chirng khoan giao dich cita khach hang

nutc ngoai 1.702.150.000 212.760 000011 6.1.4. ChCrng khoan giao dich cua t6 chin khac

012 6.2. ChCmg khoàn tam ngCmg giao dich 87.500.000013 6.2.1. ChCrng khoan tam ngCrng giao dich cCia

thanh vien Ity u ky014 6.2.2. Chung khoan tam ngUng giao dich dia

khach hang trong nutc 87.500.000015 6.2.3. ChCrng khoan tam ngt:Fng giao dich cCia

khach hang nutc ngoai016 6.2.4. Chung khoan tam ngirng giao dich cOa

to chic khac

017 6.3. ChCmg khoan cArn CO 14.426.680.000018 6.3.1. Chirng khoan cam co cCia thanh vien

Iuu019 6.3.2. Ching khoan cam co dta khach hang

trong nutc 14.426.680.000020 6.3.3. ChCFng khoan cam co cua khach hang

nurtc ngoai021 6.3.4. Ching khoan cam co cua t6 chic khac

022 6.4. ChCmg khoan tam giCr023 6.4.1. ChCrng khoan tam giCr cCla thanh vien

lull 4024 6.4.2. Ching khoan tam giCr ct:ta khach hang

trong ntytc025 6.4.3. Chung khoan tam giCr cCla khach hang

nutc ngoai026 6.4.4. Chung khoan tam giCr cCia t6 cht:Fc khac

027 6.5. Chirng khoan ch& thanh toan 50.087.300.000 13.057.700.000028 6.5.1. Chung khoan chd thanh toan ctla thanh

vien It.ru 4029 6.5.2. Cht:ing khoan ch ge thanh toan cua khach

hang trong nt.rac 50.067.300.000 13.057.700.000030 6.5.3. Chang khoan cht thanh toan cUa khach

hang nutc ngoai 20.000.000031 6.5.4. ChUng khoan chO' thanh toan cCia t6

chCFc khac

7

COng ty CO phAn Chung khobn SaigonBank Berjaya

BANG CAN DOI KE TOAN (tiep theo)

B01-CTCKtai ngay 31 thang 12 nam 2012

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN (tiep theo)

Ma s6 CHI TIEU SO cu6i flairVND

S6 da tr (lamVND

032 6.6. Chiang khoan phong tOa ch& rut - -033 6.6.1. Chung khoan phong tOa chte rut ct.ia

thanh vien luu ky - -034 6.6.2. ChUng khoan phong tOa cha rut cua

khach hang trong mitt - -035 6.6.3. Chung khoan phong tOa ch& rut cua

khach hang nutc ngoai - -036 6.6.4 Chung khoan phong t6a ch& rut cua to

chik khac - -

037 6.7. ChU'ng khoan ch& giao dich 32.210.000 756.550.000038 6.7.1. ChCy ng khoan chCe giao dich cua thanh

vien luu ky -039 6.7.2 Chung khoan chO giao dich cua khach

hang trong nuOt 32.210.000 756.550.000040 6.7.3. ChLYng khoan ch& giao dich cua khach

hang nutec ngoai - -041 6.7.4. Chiy ng khoan ch& giao dich cua to

cht:yc khac - -

042 6.8. ChIng khoan ky guy dam Pao khoanvay - -

043 6.8.1. Chung khoan ky qu9 dam bao kho6nvay cua thanh vien luu k9 - -

044 6.8.2 Chung khoan k9 quje dam bao khoânvay cua khach hang trong nutec - -

045 6.8.3. ChUng khoan ky qu9 dam bao khoanvay cua khach hang mitt ngoai - -

046 6.8.4. Chung khoan ky qu9 dam bao khoánvay cua t6 chbt khac - -

047 6.9. Chirng khoan sCra I& giao dich -

050 7. Chiang khoSti Iu'u ky cong ty daichting chu'a niem yet 4.297.640.000 1.734.730.000

Trong dO:

051 7.1. Chiang khoan giao dich 4.297.640.000 1.704.730.000052 7.1.1. Chiyng khoan giao dich cua thanh vien

!Liu ky 110.000 100.000053 7.1.2 Chirng khoan giao dich cua khach

hang trong nutec 4.297.530.000 1.704.630.000054 7.1.3. Chung khoan giao dich cua khach

hang mitt ngoai - -055 7.1.4 Chung khoan giao dich cua to chCpc

khac - -

056 7.2. ChOng khoan tam ng(ing giao dich - -057 7.2.1 Chung khoan tam ngUng giao dich cua

thanh vien luu ky - -058 7.2.2. ChUng khoan tam ngiing giao dich cua

khach hang trong nuCec - -059 7.2.3. ChUng khoan tam ngirng giao dich cua

khach hang mitt ngoai - -060 7.2.4 Chung khoan tam ngt:yrig giao dich cua

to cht:yc khac - -

8

COng ty CO phan Chiang khoan SaigonBank Berjaya

BANG CAN DOl KE TOAN (tiep theo) B01-CTCK

tai ngay 31 thang 12 mem 2012

CAC CHI TIEU NGOAI BANG CAN Dbl KE TOAN (ti6p theo)

M5 s6 CHI TIEU SO cu6i n5mVND

S6 clad n5mVND

061 7.3. ChCing khoan cam co - -062 7.3.1. ChUng khoan cam co ciia thanh vien

'Liu ky - -063 7.3.2. ChUng khoan cam co cCia khach hang

trong nutc - -064 7 3 3 ChLYng khoan cam co ct:ta khach hang

nutc ngoai - -065 7.3.4. ChLrng khoan cam co cüa to chtYc khac - -

066 7.4. Chirng khoan tam giir - -067 7.4.1. ChUng khoan tam giCr dm thanh vien

'La, ky - -068 7 4 2 ChUng khoan tam gii:r ct:Ja khach hang

trong nutt - -069 7.4.3. ChUng khoan tam giCr dm khach hang

nutec ngoai - -070 7.4.4. Chill-1g khoan tam gia cCia to chUt khac - -

071 7.5. ChCrng khoan ch& thanh toan - 30.000.000072 7 5 1 ChtYng khoan cht thanh toan ct:Ja

thanh vien Ity u ky - -073 7.5.2. ChUng khoan ch6, thanh toan ct:Ja

khach hang trong ntytec - 30.000.000074 7.5.3. ChUng khoan cheY thanh toan cCia

khach hang nutyc ngoai - -075 7.5.4. ChiEng khoan chte thanh toan ct:ta to

chirc khac - -

076 7.6. Chi/73g khoan phong t6a cha nit - -077 7 6 1 Chung khoan phong t6a chtt rut dm

thanh vien Ity u ky - -078 7 6 2 ChtYng khoan phong tOa chOe rut cCia

khach hang trong nu&c - -079 7 6 3 ChUng khoan phong t6a ch& rut cCia

khach hang nutec ngoai - -080 7.6.4. ChUng khoan phong tOa ch& rut cUa to

chtjt khac - -

081 7.7. Chti-ng khoan sCra 16i giao dich - -

082 8. ChCrng khoSn chu'a Iu'u k9 cdakhãch häng - -

083 9. Chung khoAn chu'a Iu'u k9 ctja dingty chi:mg khoän - -

084 10. ChUng khoAn nhO by thão dSu gi5.01---,

-

CONG TYC6

CHItSAI

Ba Lanh Thi Kim Oanh Ba Cao Thi Bac) LeNguti lap Ke toan Truting

Thanh ph6 H6 Chi Minh, Viet Nam

Ngay 22 thang 3 ham 2013

9

C6NG TYC• P N

CHS.'

E1717Joo

GI:' decg

C6ng ty CO phan Chiang khoàn SaigonBank Berjaya

BAO CAO KET QUA HOAT BONG KINH DOANH

B02-CTCKcho nam tai chinh ket thOc ngay 31 thang 12 nam 2012

Ma s6 CHI TIEDThuyetminh

SO cu6i namVND

S6 clAu namVND

01 1. Doanh thu 23.215.222.917 41.909.595.724

Trong clO:01.1 - Doanh thu hoat dOng mOi gitti chCrng

khoan, Op von 8.079.563.788 3.470 200.44601.2 - Doanh thu hoat d'Ong daw tu, chi:mg

khoan 1.573.000 143.619.98001.3 - Doanh thu Pao lãnh phat hanh chCrng

khoan - -01.4 - Doanh thu dai ly phat hanh chirng

khoan - -01.5 - Doanh thu hoat d(:)ng tu, van 467.814.550 931.340.00001.6 - Doanh thu luu ky chCrng khoan , - -01.7 - Doanh thu hoat ddng Cly thac dau gia - -01.8 - Doanh thu cho thue six dung tai san - -01.9 - Doanh thu khac 17 14.666.271.579 37.364.435.298

02 2. Cac khoan giam trip doanh thu - -

10 3. Doanh thu thu5n ve hoat dOngkinh doanh 23.215.222.917 41.909.595.724

11 4. Chi phi hoat ciOng kinh doanh 18 (16.022.649.752) (13.354.762.411)

20 Lgi nhu5n gp cda hoat thingkinh doanh 7.192.573.165 28.554.833.313

25 Chi phi guar' ly doanh nghiep 19 (13.397.084.953) (12.834.847.454)

30 7. (L6)/Igi nhuan thu5n tip hoat dOngkinh doanh (6.204.511.788) 15.719.985.859

31 8. Thu nhap khac - 23.335.498

32 Chi phi khac - (53.132.369)

40 L6 khac - (29.796.871)

50 11. Tong (16)/171 nhuan ke toantru'o'c thue (6.204.511.788) 15.690.188.988

51 12. Chi phi thue TNDN hien hanh 20.2 (30.011.106) (3.748.436.715)

52 Chi phi thu6 TNDN ho5n lai 20.3 (652.910.701) (288.125.000)

60 (L6)/10 nhuan sau thue TNDN (6.887.433.595) 11.653.627.273

70 15. (L6)/15i co' ban trén co phi5u 16.3 _-----(230) 389, .4L- rrL 4 .--C-

Ba Lanh Thi Kim Oanh Ba Cao Thi Báo LeNgutti lap Ké toan Trurang

Thanh phá HO Chi Minh, Viet Nam

Ngay 22 thang 3 nam 2013

10

COng ty CO phAn Chiang khrAn SaigonBank Berjaya

BAO CAO LU'U CHUYEN TIEN TE

B03-CTCKcho nam tai chinh kat thiic ngay 31 thang 12 nam 2012

Ma s6 CHI TIEUThuyatminh

s6 cu6i !lamVND

S6 dau namVND

I. LU'U CHUYEN TIEN TO'HOAT SONG KINH DOANH

01 (L6)/lai nhuan truOc thud (6.204.511.788) 15.690.188.988

Dieu chinh cho cac khoan02 Khau hao TSCD 8, 9 3.154.840.619 3.573.490.40303 Các khoan do' phOng , (2.002.650.358) 855.850 28604 Lai, 16 chenh lech ty gia hOi doai

chu'a thu'c hien ‘ - -05 Lai ttY hoat d6ng dau tu, (5.077 269.459) (31.928 947.405)06 Chi phi lai vay - -

08 3. LO fir hoat dOng kinh doanh truOcthay del vein luv dOng (10.129.590.986) (11.809.417.728)

09 (Tang)/giam cac khoan phai thu (19.469.707.798) 14.045.502.22010 (Tang)/giam dau tu' ng5n han (21.800) 6.431.58311 Tang/(giam) cac khoan phai tra

(khOng kel5i vay phai tra, thud thunhap doanh nghiep phai nOp) 18.720.357.653 (199.142.969)

12 &am chi phi Va. trutc 1.206.746.161 1.125.117.24413 Tien vay da- tra, 15i - -14 Thu thu nhap doanh nghiep

135 nOp 20.2 (99.451.455) (5.287.078.025)15 Tien thu khac tir hoat dOng

kinh doanh - 59.146.20016 Tien chi khac cho hoat c16ng

kinh doanh (255.796.709) (499.694.444)

20 Lu'u chuyen ti6n thuOn sip dung vaohoot dOng kinh doanh (10.027.464.934) (2.559.135.919)

II. LU'U CHUYEN TIEN -ICY HOATSONG DAU lir

21 Tien chi de mua sam, xay diyngTSCD va cac tai san dai han khac 8 (43.640.000) (41.690.000)

22 Tien thu ti' thanh Iy, nhuvng banTSCD va cac tai san dai han khac - -

23 Tien chi cho vay va mua cac clingCu no' cUa .dan vi khac - -

24 Tien thu hOi cho vay, ban Iai caccOng co nci cCia dan vi khac - -

25 Tien chi dau tu'. gOp von vao dan vikhac --

26 Tien thu hOi dau tu' gOp von vac) danvi khac 2.622.375.000 -

27 Tien thu 15i cho vay, co tirc vã iqinhu5n diyac chia 6.591.258.386 34.520.936.985

30 Lu'u chuy6n ti6n thuOn tb, hoot thingdOu tu' 9.169.993.386 34.479.246.985

11

Ba Länh Thi Kim Oanh Ba Cao Thi BaoNgu'Oi lap Ke toan Tri.reyng Tong Giam 6

Thanh phO HO Chi Minh, Viet Nam

Ngay 22 thang 3 nam 2013

12

COng ty CO ph6n Chung khoàn SaigonBank Berjaya

BAO CAO LU U CHUYEN TIEN TE (ti6p theo)

B03-CTCKcho nam tai chinh ket thOc ngay 31 thang 12 nam 2012

Ma s6 CHI TIEUThuy4tminh

Nam nayVND

Nam truckVND

III. LU'U CHUYEN TIEN TO'HOAT DONG TAI CHINH

31 Tien thu tCr phat hanh CO phieu. nhanvon g6p cOa ch6 s& hCru - -

32 Tien chi tra von g6p cho cac ch6sai hi-1'u, mua lai co phieu cCia doanhnghiep da phat hanh - -

33 Tien vay ngan han, dai hannhan duvc - -

34 Tien chi tra nq gOc vay - -35 Tien chi tra na thué tai chinh - -36 CO tCrc, Igi nhuan da tra cho

ch6 s& hiru - (7.494.170.050)

40 Lu'u chuyen ti6n thua'n sip dung vaohoat dung tai chinh - (7.494.170.050)

50 Lull chuyen ti6n thuAn trong ky (857.471.548) 24.425.941.016

60 Ti6n va cac khoan twang du'ongdau ky 4 272.568.506.506 248.142.565.490

61 Anh hu'&n9 cim thay dei ty giah&doai quy deli ngoai to - -

70 Tien va cac khoan twang du'ongcuOi ky 4 271.711.034.958 272.568.506.506

GIAO DICH PHI TIEN TE

CHI TIEUNam nay

VNDNam tru&c

VND

Thanh toan dich vu Pao tri phan m'am long co phieu quy 343.440.000

C6ng ty CO phan Chiang khoan SaigonBank Berjaya

BAO CAO TINH HINH BIEN DONG VON CHU SO HaU

B05-CTCKcho nam tai chinh ic6t thOc ngay 31 thang 12 nam 2012

VND

CHI TIEUThuyetminh

SO du' ("au nam S6 tang/glam S6 du cif& nam

Wm tru&c Wm nay

Wm truOc Wm nay

Wm truôr Wm nayTang GOm Tang Glen?

VOn dau hi, c6a chUs& hau , 16.1 300.000.000.000 300.000.000.000 - - - 300.000.000.000 300.000.000.000Thang du, vOn co phan - - - -Von khac c6a chi' s& hiru - - - - -CO phieu qu9 16.1 (968.772.500) (625.332.500) 343.440.000 - (625.332.500) (625.332.500)Ch'énh loch dal-1h gia taitai san - - - - - - - -Che'nh tech t9 gia h6i doâi - - - - - -Qu9 dau hi phat trién 2.584.202.414 - - (2.584.202.414) - - -Qu9 du, ph6ng tai chinh 1.233.290.772 1.491.204.660 257.913.888 - 582.681.364 1.491.204.660 2.073.886.024

9. Cac qu9 khac thuOc vonch6 s& hi u 1.889.822.2311.889.822.231 1.491.204.659 257.913.888 (656.531.460) 582.681.364 - 1.491.204.659 2.073.886.023- Qu9 du' tiff b6 sung

von cE6 u 10 1.233.290.771 1.491.204.659 257.913.888 - 582.681.364 1.491.204.659 2.073.886.023- Quji khac 656.531.460 - - (656.531.460) - - - -

, 10. Lqi nhuan sau thue chu'a•han •hOi 5.158.277.748 12.036.811.119 14.894.361.147 8.015.827.776 - 8.052.796.323 12.036.811.119 3.984.014.796

TONG CQNG 309.896.820.665 314.393.887.938 15.410.188.923 (10.913.121.650) 1.165.362.728 (8.052. .31 - . 3.887.938 307.506.454.343Q -----....L 7

E35—Lânh Thi Kim OanhNgu'Oti lap

Ba Cao Thi 135o LéK6 toan Trixerng

Thanh ph6 H6 Chi Minh, ViOt Nam

Ngay 22 thang 3 nam 2013

13

COng ty CO phAn ChCrng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thtic cung ngay

THONG TIN DOANH

Cling ty C6 phan ChCmg khoan SaigonBank Berjaya la mOt cung ty c6 phan Coot thanh laptheo Gay phep Hoat Ong Kinh doanh so 94/UBCK-GP do Uy ban ChUng khoan Nha nutc("UBCKNN") cep vao ngay 18 thang 7 nam 2008 va Bute dieu chinh theo Giay phep Hoatclang Kinh doanh sO 340/UBCK-GP do UBCKNN cap vac) ngay 27 thang 7 nam 2010.Trong nam 2012. hoat deny chinh cCia COng ty la cung cap cac dich vu mei giai chirng khoan,to doanh chimg khoan, bao lánh phat hanh chirng khoan va to van (Tau to chVng khoan.

Ngay 8 thang 1 nam 2013. UBCKNN da cap Giay phep dieu chinh sO 04/GPDC-UBCK verinOi dung dieu chinh Gay phep thanh lap va hoat deng so 94/UBCK-GP ngay 18 thang 7nam 2008 ye viec rig bat nghiep vu bao lanh phat hanh chirng khoan ceJa COng ty Gayphep dieu chinh nay c6 hieu hit ke tie ngay ky.

Cong ty ca try se' chinh tai tang 5 va 6 WI sO 2C &yang Ph6 Dire Chlnh. Qua y) 1, Thanh ph6H6 Chi Minh.

Win Dieu le

Tai ngay 31 thang 12 nam 2012. tong yen dieu le via Cling ty la 300 tj, d6ng Viet Nam.

Nhâti vien

T6ng so nhan wen Bang lam viec cho C6ng ty tai ngay 31 thang 12 nam 2012 la 61 nguti(ngty 31 that-1g 12 nam 201116 46 nguti).

CO SO -MINH BAY

2.1 Chuan invic va He thong ke toan álo dyng

Cac bao cao tai chinh cua C6ng ty throt trinh bay bang COng Viet Nam ("VNIY) phi'. hap vdtiché dO Ice toan ap dung cho cac ceng ty chfrng khoan duct quy dinh tai Th6ng to'95/2008/TT-BTC ngay 24 thang 10 nam 2008 cCia BO Trip<Ong BO Tai chinh, Th6ng tu.162/2010/TT-BTC ngty 20 thang 10 nam 2010 ceia BO Tai chinh va cac Chuan mine KeLoan Viet Nam do BO -rat chinh ban hanh theo

Quyet dinh sO 149/2001/Q0-BIC ngay 31 thang 12 nam 2001 ye viec ban hanh bOnChuan mut Ke toan Viet Nam (Oat 1):

Quyet dinh sO 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sat)Chuan mut Ke toan Viet Nam (flat 2):

Quyet dinh sO 234/2003/Q0-13TC ngay 30 thang 12 nam 2003 ye viec ban hanh sat,Chuan mut Ke toan Viet Nam (Oat 3).

Quyet dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sat.Chuan mac Ke Wan Viet Nam (Dort 4). va

Quyet dinh sO 100/20051QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh benChuan mvc Ke toan Viet Nam (Deft 5).

Bang can d6i ke toan, bao cao ket qua hoat Ong kinh doanh, bao cao luu chuyen lien te,bao cao tinh hinh ben COng vOn chu so h&u va etc thuyet minh bao cao tai chinh &tetetrinh bay kern theo va viec sir dung cac bao cao nay khOng danh cho cac doi tuang khOngdvac cung cap cac thOng tin ye cac thU tuc va nguyen tae ye thOng le ke toan tai Viet Namva han nira khOng dvot ch6 dinh trinh bay tinh hinh tai chinh. ket qua hoat dOng kinhdoanh vã ILru chuyen tier, te theo cac nguyen tae va thOng le ke toan dote chap nhan rOngrai o cac nutt va lanh th6 khac ngoai Viet Nam

14

C6ng ty CO phan Chimg khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH theo)

809-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thk cOng ngay

CO SG TRINH BAY (tiep theo)

2.2 Hinh thin s6 ke toan ap dung

Hinh thCfc so ice toan ap dung ducic clang ky cUa COng ty la Nhat ky chung.

2.3 Nién dO ke toan

Nien do Ice ban cUa C6ng ty bat dau tie ngay 1 thang 1 va ket thOc ngay 31 thang 12.

2.4 DOng tien Ice toan

COng ty that hien viec ghi chap s6 sach ke Wan bang Deng Viet Nam ("VW)

CAC CHiNH SACH Kt TOAN CHU YtU

3.1 Cac !hay dOi trong cac chinh sach ke roan va thuyet minh

Cac chinh sach ice toan cua C6ng ty sir dung de lap cac bao cao tai chinh du:ac ap dungnhat quan v&i cac chinh sach cia duot sir dung de lap cac bao cao tai chinh cho nam taichinh ket thOc ngay 31 thang 12 nam 2011.

3.2 Tien ye cac khoân tuang dtnng lien

Tian va cac khoan Luang throng Uen bao gem tien mat tai qu9, tien gin ngan hang, tiencUa nhã dau to ye giao dich chUng khoan. Sc khaki dau to ngan han c6 tinh thanh khoancao, c6 kha nang chuyen dei de clang thanh Sc luong tien xac dinh va khOng c6 nhieu rOiro trong chuyen clei thanh ben,

3.3 Cac khoan phai thu

Cac khoan phai thu &roc ghi nhan ban dau theo gia g6c va IuOn duvc phan anh theogOc trong thai glen tier) theo.

Cac khoan phai thu du:oc xem xet trich lap du phOng rui ro theo tu6i no qua han cua khoanno hoac theo ton that du kien co the xey ra trong truang hap khoan no chua den han thanhtoan nhung t6 chCrc kinh to lam vao tinh trang pha san hoac dang lam tuc giai the:nguti no mat tich. P6 trOn. dang cac ca quan phap 1St truy to giam giCr. xet xik, dang thihanh an hoac da chet. Chi phi du phOng phat sinh duac hach toan vao 'Chi phi coin lydoanh nghiap"trong nam

061 v&I cac khoan phai thu qua han thanh toan thi min trich lap du phOng theo huangden cUa Th6ng to so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam2009 nhu: sau:

Thai gian clue ban Mix trich dv phOng

Tip tren Su (6) thang den dual mot (1) nam 30%TO: mot (1) nam den dut hai (2) nam 50%TO: hai (2) nam den duti ba (3) nam 70%TO ba (3) nam tra len 100%

3.4 Tai san e6 dinh him hinh

Tai sen co dinh hiru hinh du.oc the hien theo nguyen gia trir di gia tri hao mon lOy ke.

Nguyen gia tai san co dinh bao gOm gia mua va nhOng chi phi c6 lien quan true tiep denviec dua tai san vac) hoat Clang nhu • du

Cac chi phi mua sem, nang cap va d6i mai tai san co dinh &roc ghi tang nguyen gia ci:Ja taisan. Cac chi phi bao tri, sCra chira &Jac hach toan vac ket qua hoat Ong kinh doanh khiphat sinh

Khi tai san duac ban hay thanh 19. nguyen git va già tri hao man lOy ke duot xOa s6 va cackhoan lai to phat sinh do thanh ly tai san &roc hach town vao ket qua hoat dOng kinh doanh.

•

15

C6ng ty Co phAn Chung khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHiNH (hap theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 N/A cho nam tat chinh ket thuc cung ngay

3. CAC CHINN SACH Kt TOAN CHU YEU (hap theo)

3.5 Tai san co dinh vä hinh

Tat san c6 dinh v6 hinh duac ghi nhan theo nguyen gia trU di gia tri hao man lOy ke.

Nguyen gia tat san co dinh v6 hinh bao gem gia mua va nhaing chi phi c6 lien quan trot tier)den viec due tai san vao sir dung nhtykien.

Cac chi phi nang cap va do' mai tat san ce dinh vO hinh erupt ghi tang nguyén gia ctia taisan va cac chi phi khac duac hach toan vac) ket qua hot clang kinh doanh khi Oat sinh.

Khi tai san ce dinh v6 hinh duac ban hay thanh Iy. nguyén gia va gia tri hao man toy ke(Inc x6a so va cac khoan ix 16 phat sinh do thanh ly tat san duac hach toan vao ket quahoat clang kinh doanh

3.6 Khau hao va khau air

Khau hao va khau trir tai san ce dinh h&u hinh va tai san ce dinh v6 hinh &rot trich theophvang phap khau hao &yang thang trong suet thiai gian h •u dung ty6c tinh cUa cac taisan nhu' sau:

Phuang lien van taiTrang thief bi van phongThiet bi cong nghe thOng tinTai san khecPhan mem tin hoc

6 nam5 nam4 nam5 nam

4 - 6 nam

3.7 Thuó hoat dOng

Viec xac dinh mat th6a thuan c6 phai la theta thuan thug tai san hay khang din hien banchat ctia thga thuan dO tai titi diem khdri dau. lieu viec thqc hien theta thuen nay c6 phuthuOc vao viec sO• dung mat fel san nhat dinh va theta thuan c6 bao gem diet, khoan yequyen sit dung tai san hay khang

Các khoan tien thu g theo hop clang thu g hoat Clang dint hach toan vao kat qua hot Ongkinh doanh theo phvang phap duang thang trong th&i han dia hop Cleng (hue.

3.8 Chi phi Ma truityc

Chi phi tra truck bao gem cac chi phi tre trutac ngan han hoac chi phi tra truck dal han trailbang can dal ice toan va duac phan 106 trong khoang thai gian tra trutc cUa chi phi timingOng vai cac lat fah kinh to duac tao ra kir cac chi phi nay.

Cac loaf chi phi sau day duac hach toan vao chi phi tra trutec clai han de phan b6 On W.hal (2) den nam (5) nam vac) ket qua hot dOng kinh doanh:

Chi phi cat tao van ph6ng;Chi phi thug van phang; via

Chi phi vat dung van phang.

3.9 Dau tu, cluing khoan

ThOng to se 95/2008/TT-BTC ngay 24 thang 10 nam 2008 ctia BO Tai chinh cho phap caccOng ty chUng khoan thuc hien hach toan ke loan cac khoan dau to chCrng khoan theo mattrong hai nguyen tat la gia gOc hoac gia tri hop 19. Theo CO, Ceng ty Ca kya char) phisangphap gib goc de ghi nhan cac khoan dau to chUng khoan

3.9.1 COG khoan dau tu chi:mg khoan (Tan ban

Day la rifling khoan dau to vao nhaing chiYng khoan c6 that han thu h6i kh6ng qua motnam hoac mua vao, ban ra chUng khoan de kiembi. Cac khoan dau Its nay dove ghi nhantheo gia thqc to mua chimg khoan (gia g6c). bao gem: Gia mua Ong (+) cac chi phi mua(neu c6) nhui chi phi mai giai, giao dich. cung cap thong tin, thu g , le phi va phi ngan hang.

16

C6ng ty Co phiãn ChCyng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket them dung ngay

Vt3. CAC CHINH SACH KE TOAN CHU YEU (tiep theo)

3.9 Deu chang khoan (tiep theo)

3.9 1 Cac khain dau ht chang khoan ngan han (tiep theo)

Lai du thu nhan dvac trong ky &Fox ghi nhan gam gia von chUng khoan dem vai khoan laiden tich truck ngay mua va ghi nhan tang doanh thu dau to &Si vai phan lai k4 to ngaymua

Cac chUng khoan nay &roc xem xet M I6 nang giam gia tai thai diem lap bao ciao tai chinhCac khoan dau to chung khoan ngan han dt.rac lap du, phOng khi gia tri ghi so lan han giatri thi truerng phOng giam gia dvac ghi nhan vac) lobo cao ket qua hoat 'Ong kinh doanhVan khoan muc "Chi phi boat 'Ong kinh doanh'.

3.9.2 Cac khoän dau chüng khoan dai han

Cac khoan &au to chUng khoan dai han bao g6m cac chung khoan dau to dal han veil mucdich nam 910' den ngay ciao han va chiing khotn dal) to seri sang de ban.

ChUng khoan nem GIL} den ngay dao hen la cac chUng khoan phi phai sinh thre/C huangcac khoan thanh town co dinh hoac c6 the xac dinh va CO theri gian elk) han c6 dinh maCong ty cO y dinh va cO MI5 nang giCr den ngay dao hen.

Chung khoan dau to san sang de ban la cac chVng khaki phi phai sinh &roc xac dinh lasan sang de ban ma khOng phäi la cac khoan dau to chOng khoan nam gier den ngay daohan hoac la chUng khoan thvong mai

Cac khoan dau to chtrng khoan dai han dvac ghi nhan ban dau theo gia g6c cOng vai chiphi Tao dich hen quan Put Pep den viec mua. Dv phOng giam gia ehroc ghi nhan vao baocao két qua hoat dOng kinh doanh neu cO bang chUng khach quan cho they su giam gia trichirng khoan.

3.10 Dv pining &clam già dau tv chting khoan ngan bon va dau tus chUng khain dai hat?

Dv phOng giám gia chOng khoan dtrac lap cho lung boa, chi:mg khoan duqc mua ban trenthi twang va c6 gia tri thi twang thap han gia tri ghi s6 Dv phOng &roc lap cho viecgia to cua cac khoan Ceti to cO the chuyen nhuonp &roc tren thi trverng vao ngay ket thacky ke town twang ang vai chénh Inch giaa gia goc cOa c6 phieu vai gia tri thi truang taingay de) theo hverng dan cUa Thong to so 228/2009/TT-BTC do BO Tai chinh ban henhngay 7 thang 12 nam 2009. Tang hoac giam so du (al khoan du' phOng 'vac hach toan vao- Chi phi hoot d'Ong kinh doanh" trong nam

Gia tri thj trutng ctia chUng khoan niem yet duoc xac dinh tren ca sa tham khao giä khOplenh (gib binh quan dei veri Se • Giao dich Chung khoan Ha NOi, già dang c&a dOi vol SOGiao dich O(rg khoan Thanh phe He Chl Minh) tai ngty 31 thang 12 nam 2012.

06i v6i cac chirng khoan cUa cac cong ty chua niem yet Van thi truang chUng kb(*)nhung da dang ky giao dich Ken thi trvang giao dich ctia cac cOng ty dai chOng chua niemyet (UPCom) thi gia tri thi trverng &rot xac dinh la gia giao dich binh quail tit) he tilting leingay lap do phOng.

Doi vai cac chUng khoan cCia cac cOng ty chua clang ky giao dich ken thi trutng giao dichdia cac cOng ty dai chOng chua niem yet (UPCom) thi gia to thi trverng dtrqc xac dinh la giatrung binh tren co. sb tham khâo bao gia duct cung cap bei tev thieu ba (3) cOng ty chUngkhoan c6 quy m6 Ian va uy tin tren thi truing chUng khoan

Cac cherng khoan khOng cO gia tham khao to cac nguen tren se &roc ph& anh theo giagOc

3.11 Cac khoan phai tra lid chi phi trich trverc

Cac khoan phai tra va chi phi trich hitt &roc ghi nhan cho so hen phai tra trong twang lailien quan den hang hOa va dich vu de nhan duqc khOng phi) thuOc vac) viec Cong ty denhan &roc h6a dan cUa nhá cung cep hay chua.

17

C6ng ty CO phan Chung khoan SaigonBank Berjaya

THWS MINH CAC BAO CAO TAI CHINH (bep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thcic cOng ngay

3. CAC CHiNH SACH IKE TOAN CHU YEL1(tiep theo)

3.12 Loi ich cda nhan vien

3.12.1 Tay cap nghi tutu

Nhan vien Cong ty khi nghi rum se duct nhan Iry cep yé hvu tip Bão hiem Xa hal that BOLao &Nig va Thvang binh xa hal COng ty se phai dOng bao hiem xa hei cho moi nhan vienbang 17% Ivang ca ban hang thang cVa hp. Ngoai ra, Cong ty khOng phai co met nghia vunao khac.

3.12.2 Tro cap that nghiOp

Theo ThOng to 56 04/2009/TT-BLDTBXH huteng dén Nghi dinh so 127/2008/ND-CP ye Paohiem that nghiep, to ngay 1 (hang 1 (lam 2009, COng ty c6 nghia vu dong bao hiem thatnghiOp vai m&c bang 1.00% qu9 ben Ivan°, tien tang dong bao hiem that nghiep ccianhO'ng nguti tham gia bao hiem that nghiep ve trich 1 00% tiên luting, lien tang thangdOng bao hiem that nghiep ccla tong nguti lao d6ng de dong cOng luc vac) 0u9 Bac hiemThat nghiep.

3.13 Cac nghiOp vy bang ngopi taCat nghiep vu Oat sinh bang cat don vi ben to khac vtri dan vi tien to Ice toan cUa COng ty(dOng Viet Nam) duct hach tot() theo ti git giao dich c6a ngan hang thvang mai vac) ngayphat sinh nghiep vu. Tai ngay ket thüc ky ke Wan (lam, cat khoan muc tien to co gOc ngoaito duct danh gia lai theo ty gia binh quan lien ngan hang WI th&i diem nay. Tat ca catkhoan chenh loch ty gia thvc to Oat sinh trong ky va chenh loch do danh gia lai so du hento c6 gOc ngoai to cuOi ky duct hach Wan váo ket qua host (Yang kinh doanh cUa nam taichinh.

3.14 Co phieu guff

Cac tong cu vOn chu so hat, duct COng ty mua lai phieu guy') duct ghi nhan theonguyen gia va trip vac) von chu so h&c. Cong ty khOng ghi nhan cat Rhea() Iai (16) khi mua.ban, phat hanh hoac hily cat tong cu vOn chu sa h(Yu cCia minh.

3.15 Chi nhan doanh thuDoanh thu duct ghi nhan khi Cong ty cO kha nang nhan ducc cat !al Ich kinh to cO the xacdjnh duct met cach chat chart Doanh thu duct xac dinh theo gia tri hap ly c6a cat khoânda thu haat se thu dlIVC sau khi trip di cat khoan chiet khau thuang mai, Om git hangban va hang ban bi ire lai Cat dieu kien ghi nhan cc, the sau day tang phai &roc dap Ongkhi ghi nhan doanh thu:Doanh thu hoat Bang mOi gidri chühg khoan

Khi cO the xac djnh duct ket qua hop &ig met cach chat chart, doanh thu se duct ghinhan dva vao milt do hoan thanh tang viec Trong tru • rng hap khong the xac dinh duocket qua hap dOng met cach chat than. doanh thu se chi ducc ghi nhan o mUt cO the thuhOi duct cOa cat chi phi ea dime ghi nhan

Thu nhip ft> kinh doanh cluing khoan

Thu nhap tip kinh doanh chi:mg khoan duct )(et dinh dua Van muc chenh lath gib ban vagit vOn binh quan cUa chUng khoan.

Tian tatDoanh thu duct ghi nhan khi lien lai phat sinh tran co' . s6 dOn tich (co tinh den loi tilt ma taisari dem !al) tri p khi khe nang thu hOi tien 'al khOng chat than.

cert./6Doanh thu duct ghi nhan khi quyen &roc nhan khoan thanh toan co tOt cUa COng ty dratxac lap. ngoai trip co tOt nhan bang co phieu chi duct theo clei so bang ma khOng ductghi nhan la doanh thu.

3.16 Phtnng phap tinh gia vein chU'ng khoan

COng ty ap dung ph •ang phap binh quan gia . quyen di clang de tinh gia von co phieu t,.rdoanh va phvang phap Bich danh de tinh gia von Val phieu

18

COng ty CO ph6n Chang khoan SaigonBank Berjaya

THUYET MINH CAC BAC CAO TAI CHINH (tiep theo) B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket th0c ciing ngay

3. CAC CHINH SACH Kt TOAN CHID YEU (tiep theo)

3.17 Thue thu nhap doanh nghiep

Thuó thu nhap hien hanh

Tai san thue thu nhap va thue thu nhap phai nap cho nam hien hanh va cac nam trutcdate xac Binh bang s6 tien do kien phai nap cho (hoac duac thu hal hi) co quan thue. dvaVan cac thuê suat va cac luat thue CO hieu I •c den ngay 1(61 thLic ky ke ben.

Thue thu nhap hien hanh duac ghi nhan vao ket qua hoat clang kinh doanh ngoai titVoting hop thue thu nhap phat sinh lien quan den mat khoan muc duac ghi thang vao vOnch6 sa h •u. trong truang hop nay, thue thu nhap hien hanh cOng divot ghi nhan tr •c tier)vao van chU so hiru

Cling ty chi duac bu trb, cac tai san thue thu nhap hien hanh va thue thu nhap hien hanhphai tra khi Cling ty c6 quyen hap phap duoc 1)0 giira tai san thue thu nhap hien hanhv&i thue thu nhap hien hanh phai nap va Cang ty do . dinh thanh toan thue thu nhap hienhanh phai tra va tai san thue thu nhap hien hanh Lien ca thuan.

Thu6 thu nhap hoan

Thue thu nhap hoar) lai duoc xac dinh cho cac khodn chenh Iech tam thei tai ngay ket thticky kd toan nam giCra ca ser tinh thue thu nhap cOa cac tai san va no phai tra va gia tri ghi s6cUa chOng cho muc Bich lap ban cao tai chinh

Thue thu nhap hoan lai phai Ira duoc ghi nhan cho tat ca cac khoan chenh lech tam the:Achiu thu g, ngopi

Thu& thu nhap hoar, lai phai tra phat sinh tir ghi nhan ban Bac, cOa mat tai san hay nophai VS tit mat giao dich ma giao dich nay khOng c6 anh twang den Iai nhuan ke toanhoac Iai nhuan tinh thue thu nhap (hoac 16 tInh thue) tai thei diem phat sinh giao dich.

Tai san thue thu nhap hoan Iai can Coin ghi nhan cho tat ca cac chenh Itch tam thai duackhau trir, gia tri duct khau trir chuyen sang cac nam sau cua cac khoan 16 tinh thue va cackhoan uu dai thue chin sir dung. khi chac chan trong Luang lai se c6 Iai nhuan tinh thue desu dung nhang chenh Itch tam then duac khau KC/. cac khoan 16 tinh thue va cac vu dalthug chin sit dung nay. ngoai trip:

Tai san thue hoan lai of-1M sinh tUi ghi nhan ban dau cOa met tai san hoac no phai tra titmat giao dich ma giao dich nay , khOng c6 anh rival? den loi nhuan ke loan hoac loinhuan tinh thue thu nhap (hoac t6 tinh thue) tai thai diem phat sinh giao dich.

Gia tri ghi s6 c6a tai san thue thu nhap doanh nghitp hoar) lai phai throb xem xet lai vac,ngay ket thus ky ke Wen vá phai giam gia tri ghi s6 cCia tai san thue thu nhap hoan Iai denmin bao dam chac chan Co (16 lqi nhuan tinh thue cho phaplyi ich cUa mat phan hoac toanba tai san thue thu nhap hoan lai duac s • dung. Cac tal san thue thu nhap doanh nghitphoan Iai chug ghi nhan trutc day duoc xem )(et lai vao ngay ket thOc ky ke toan nam vaduoc ghi nhan khi chac char) c6 cTO 'al nhuan tInh thue de CO the sir dyng cac tai san thuethu nhap hoan lai chin ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai ph& tra ricrac xac dinh theo thuesuat du. tinh se ap dung cho clam tai chinh ma tai san duac thu h6i hay no phai tra duocthanh toan. dva hen cac mac thue suat va luat thue c6 hieu !at vao ngay ket thOc nam keLoan. Thue thu nhap hoan lai Haan ghi nhan vao ket qua hoat clang kinh doanh ngoaitrutng hop (hue thu nhap Oat sinh lien quan den mat khoan muc duct ghi thang vao vanchij sex hOt, trong trutng hap nay. thue thu nhap hoan lei cOng &vac ghi nhan trvc tiep vaovan chu sa h&u

C6ng ty chi duet IDO trU cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai pile)tra khi tong ty ca quyan hop phap dote 1)0 tru giCra tai san thue thu nhap hien hanh vaithue thu nhOp hiOn hanh phai nap va cac tai san thue thu nhdp hoar, lai va thue thu nhaphoan lai phai tra lien quan tdi thue thu nhap doanh nghitp duct quail 19 t>61 cOng mat caquan thue del vol cling mat dan vi chiu thue ve cOng ty d6 dinh thanh wan thu g thu nhOPhien hanh phai tra va tai san thue thu nhap hien hanh tren co sift thuan.

19

°Ong ty CO ph'an ChOng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)tai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thtic cOng ngay

1309-CTCK

CAC CHINH SACH Kt TOAN CHU YEU (tier) theo)

3.18 Cac auk

Cling ty sir dung lai nhuan sau thue hang nam de trich lap cac quy theo quy Binh tai Tr-Ongto so 11/2000/TT-BTC do BO Tai chinh ban hanh ngay 1 thang 2 nam 2000 nhu sau:

Mix filch iap to tai ;Moan sau thug Mac trich lap t61 de

Qu9 try be sung van (lieu le 5% 10% van (lieu leQu9 du; phOng tai chinh 5% 10% van (lieu la

Cac quy khac duoc trfch lap theo Nghi quyat cOa Oat hOi clang CO clang

3.19 Phan chia lai nhuan

Lqi nhuan thuan sau thue thu nhap doanh nghiep c6 the &roc chia cho cac nha dau to/c6d6ng sau khi dvac cac cap c6 them quyaniciai hOi deing ca deny phe duyet va sau khi CaWO lap cac quy dv phdng theo Dieu le Cong ty va cac quy Binh cOa phap luat Viet Nam

TIEN VA CAC KHOAN TU'ONG DU'O'NG TIEN

VND

Cu6i nem Chu nem

Tien mat 6.687 902 10 405.614Tian ngan hang 216 504.347 056 218.358 100.892Ca° khoan listing duang tien 55 200.000 000 54 200 000 000

TONG CQNG 271.711.034.958 272.568.506.506

Bao gam trong etc khoan tan gUI 'l ngan hang tai ngty 31 thang 12 (lam 2012 ye nam 201116 khoan tién gfri vcai sa ban la 210.000.000.000 VND W I chi nhanh cCia Ngan hang Thvangmai C O phan COng thvang Viet Nam ("VietinBank ). tuy nhien VietinBank khOng &wigso du, not Van. Su: khac bet nay lien quan den mOt vu gian Ian W I VietinBank hien Bangtrong qua trinh diet, tra cUa cac ca quan chirc nang c6 th6m quyan. Tai ngay lap cac.baocao tai chinh nay. cac co quan dieu tra van chua din ra nhOng két luan chinh thCrc ye vugian Ian nay. Ban Dieu hanh tin tutng rang vu via° se &fat quyet theo Wang c6 16icho Clang ty.

5. GIA TR! KHOI LLIQ'NG GIAO 1D1CH THUC HIEN TRONG NAM

Kh6i Wang Gie tri kh6i luanggiao dich (hue hien giao dich (hue hien

trong nem trong nem

Dan vi VND

Cila COng ty- CO phieu

Ciia nhã dau to- Co phlau

5 400 124.300 000

433 473.245 4 610.509 619 672

433.478.645 4.610.633.919.672

20

COng ty CO ph'an Chimg khobn SaigonBank Berjaya

THUS MINH CAC BAO CAO TM CHINH (tiep theo)tai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket th0c cimg ngay

B09-CTCK

6. TINH HINH DAU TI? TAI CHINH

Cac khoán den tv tai chinhngan han

CO phieu niém yet

Chting khoan (Tau Ur

Chting knoen san sang de ben

CO phiêu chva nlém yOt

SO Wong Gia In theo s6 sech ke Men So vet gib Eh( truOng (VND) fling 9)6 tq theo gia thj trusting(Dan vi) (VND) Tang Gem (VND)

Cuei nam Dau am Cubi nam Dalt nam Cu& (Om D6u aim Cu61 nam Deu nam Cu6i nam DAti nam

1.948 1.946 27 074.759 27.052 959 1.463 196 767 254 (12 145 255) (12.295.613) 16.392.700 15 524.600

- 250 000 - 4.502 500 000 - (2.002 500.000) - 2.500.000.000

21

C6ng ty CO ph'an Chung khoan SaigonBank Berjaya

THUYET MINH CAC GAO CAO TAI CHINH (tier) theo)tai ngay 31 thang 12 nam 2012 va cho nam tai chinh k6t th0c cOng ngay

B09-CTCK

6. TINH HINH {VW TAI CHINN (tiep theo)

6.1 Chc khan dau ttrtal chinh ngjn flan

Chi tiet cac khoan dau to tai chinh ngan Ilan do Cling ty nam giir nhu sau:

VND

Cuói aim

Dau nam

Dau tu chUng khoan ng6n hanphOng gam gia dau to ngan han

Gib tri thubn diu lir tai chinh ngin han

27 074.759(12.145.255)

14.929.504

27.052.959(12.295.613)

14.757.346

Chi tiet tinh hinh tang Om du' phOng giam gia trong nam nh • sau:

VND

Nam nay Nam trutc

Du phOng giam gia (Tau nam

12.295.613 6.445.327COng: Du phOng trich lap trong nam

3.429.742 56.579.771

Tref: Hoan nhap du' phOng trong nam (3.580.100) (50.729.485)

Du• phOng giam gib cuoi nam 12.145.255 12.295.613

22

COng ty Co phan Chdng khoan SaigonBank Berjaya

THUVET MINH CAC RAO CAO TA' CHINH theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thtic cimg ngay

6. TINH KINK DAU TIT TAI CHINH (tiep theo)

6.2 Chi tiet du' phOng cac khoan day Ur tai chinh

S6 luring

Gia 10 Theo s6 ke toan Guim so voi gia tin timing T6ng gie tri theo gie thi trudng(Don vi)

(VND)

(VND) (VND)Chi lieu Cu& nam Dau nam Cu6i nam Dau nam Cu6i ram Dau ram Cu6i nam Dk ram

Chting khoan thtsang mai

C6 ptneu Mem y6t

Cling ty C6 phan HOa dau Petrolimex (PLC) 87 87 1.323.696 1.323.696 (96.996) 1.323 696 1.226.700COng ty CO phan chting khoan Kim Long (KLS) 70 70 1.283.777 1.283.777 (688.777) (730.777) 595.000 553.000COng ty CO phan Dupe phem Dirge lieuPharmedic (PMC) 38 38 1.010.800 1.010.800 (364 800) 1.010.800 646.000Cong ty C6 phan Cung Cmg va Dich vu KY thuatHang hai (MAC) 125 125 944 055 944.055 (506.555) (469 055) 437 500 475 000COng ty C6 phan Ky thuat Dien Toan cAu (GLT) 39 39 887.142 887.142 (887.142) (423 042) 464 100COng ty C6 phan Vat to Van tai Xi mäng (VTV) 72 72 841.558 841.558 (265.558) (445.558) 576 000 396 000COng ty CO phan deu to va xay dung VNECO9 (VE9) 95 95 822.875 822.875 (319.375) (119.875) 503.500 703.000TOng COng ty C6 phan Xuat nhap khau va Xaydung Vit Nam (VCG) 45 45 821 327 821.327 (438 827) (420.827) 382.500 400.500COng ty C6 phan Someco Sting Da (MEC) 75 75 809.190 809.190 (479 190) (434 190) 330.000 375.000Cling ty CO otter) Xi many ye Xby dung ChiangNinh (QNC) 43 43 773.226 773.226 (536.726) (463 626) 236.500 309 600Cac co phieu khac 1.046 1.058 15.223.805 15.233.667 (8.023.105) (8.326.867) 7.200.700 6.906 800

1.735 1.747 24.741.451 24.751.313 (12.145.255) (12.295.613) 12.596.196 12.455.700Chisng khoan san sang de ban

C6 phial aura &Om y61

COng ty C6 phial) Ching khoan Ban Viet (VCS) 250 000 - 4.502.500.000 - (2_002 500 000) - 2.500.000.000

1.735 251.747 24.741.451 4.527.251.313 (12.145.255) (2.014.795.613) 12.596.196 2.512.455.700

23

S6 Wu nam

T6ng s6 S6 qua han

S6 phOt sinh trong nam S6 cud, aim

S6 kh6 dOi TangSO du- phOng

Tong s6 .S6 qua hart S6 kh6 dor cm (rich lapGamChi liau

VND

COng ty CO phAn ChLyng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)tai ngay 31 thbng 12 nam 2012 va cho nam tat chinh lc& th0c cOng ngty

B09-CTCK

7. CAC KHOAN PHA! THU NGAN HAN

1 Tra truck cho ngutri ban

2 Phal thu hoat clang giao dich

359.615.272 1.559.667.097 (1.718.813.427) 200 468.942

chimg khoan 45.543 676 492 (2 611.642 805) 5 472 370.844 414 (5 455 155 340 982) 62.759 179.924- PM, thu WO deu to ye dich V4.1

giao dich ky qu9 (a) 24 838 600.009 530 808 886.217 (536 541.275.243) 19.106 210.983- PM, thu nha ahu to (b) 12.901 201.315 489 394.397.235 (479 238.736.527) 23.056 862.023- Phat thu dich vu Cmg tank cho

Mit) dau to (c) 4.770 095.793 - 1 180 143 897.215 (1 169 095 037 215) 15 818 955.793- Phdi thu nha Mu tu ye dich vu

ha t. a v6n deu (u 2.611.642.805 (2.611.642 805) (2.611.642.805)- cal phai thu lir goo (itch kk 422 136.570 3.719.382.737 (3.965.659 182) 175 860 125- Phdi thu tit (rung tam (vu k9

chting khoan 3.268.304.287.010 (3.263702.990.010) 4.601 291.000

3 cac khoan pilau thu khac 294.663.312 6.032.094.983 (5.664.202.774) 662 555 521- Phat thu tai tiOn gtir Ngan hang 288 054.795 3.268.264.841 (2.902.128.768) 654. 190 868- Phai thu khac 6 608.517 2 763.830.142 (2.762.074.006) 8.364.653

TONG CONG 46.197.955.076 - (2.611.642.805) 5.479.962.806.494 (5.482.538.357.183) 83.822.204.387

Day la cac khoan phai thu theo cac hop d6ng giao dich ItSt ciu9 chUng khoan dvac dam bac, bang danh muG chtMg khoan heat tai san cba nha eau tv va co truth han Itau Ivc IA 1 thang c6the gia han t6i da den 6 thang

flay lb cat khoan phai thu tit dich vu he tic/. nhA dAu tv dvac dam bac) bang danh muc chOng khoAn hoac Lai san c6a nha ClAu tic

(c) Day la khoan tien COng ty tam &rig tru6c cho nhã deu tv tai ngay nhan dvac th6ng lobo khOo lenh ban chUng khoan (theo quy dinh. nhA dais to se nhan dvac hen ban chUng khoan vaongay thV ba Ice tif ngAy giao dich khüp lanh thdnh cling tai cat So Goo dich Chting khoan)

Tinh hinh trich lap, hoan nhap du. phOng cac khoan phial thu kh6 dOi nhu sau:

Nam nay

2.611.642.805

(2.611.642.805)

VND

Nam trudc

2.636.642.805(25.000.000)

2.611.642.805

SO du, au flan)Hoar, nhap dv phOng trong namSir dung nguOn dcr phOng de x6a nu

S6 du, cu6i nam

24

COng ty Co ph6n ChLung khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINN theo)

609-CTCKtai ngay 31 thong 12 nam 2012 va cho nam tai chinh ket th0c cling ngay

8. TAI SAN CO DINH HUU HINH

Nguyen gia:

SO dau namTang trong nam

Phasing tier van fa,

1.061.130.000

Trang thief bivan phOng

1.336.947.731

Thief bi tong nghethcing tin

5.770 738.03243 640.000

Tai san khac

296.111 197

VND

T6ng Ong

8.464.926 96043.640 000

Thanh 19 trong nam (26.656.000) (87.824.000) (26.086 500) (140 566.500)

SO at& nam 1.061 130.000 1.310 291 731 5.726 554.032 270.024.697 8.368 000.460

Gib tri hao mon ley 14:

SO dau nom 574 762.785 839 986 437 4 343 040 659 149.137.057 5.906 926.938Khau hao trong nam 176 850 088 266 056.748 1.123.680.249 57.917.914 1.624 504.999Thanh 19 trong nam (10 662 867) (47.555.980) (11.304.151) (69.522.998)

SO curai nam 751.612.873 1 095 380 318 5.419 164.928 195.750.820 7.461.908.939

Già tri con lai:

S6 dau nam 486.367.215 496.961.294 1.427.697.373 146.974.140 2.558.000.022

56 cuOi nam 309.517.127 214.911.413 307.389.104 74.273.877 906.091.521

25

J.* --Z.- N..) A

COng ty CO ph6n Chirng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TM CHINH (tiep theo)tai nay 31 thing 12 nam 2012 va Cho nam tai chinh ket th0c cOng ngay

B09-CTCK

TAI SAN CO DINH VO HINH

Nguyen gia:

VND

Phén mem tin hgc

S6 dau nam va cud' Mai 8 892 664 623

Gia tri hao men lOy ke:

Se dau nam 4.571.053 747Khau hao Kong nam 1.530.335.620

Se cue] nam 6.101.389.367

Gia tri con

SO dau nam 4.321.610.876

SO cuei nam 2.791.275.256

CHI PHI TRA TRU'O'C DAI HAN

VND

Cuai nam Ddu nam

Chi phi cal tao van pheng 1.858.160.838 2.842.042.756Chi phi nOi that van phOng 124.875.060 274.771.103Chi phi thiet bi tin hoc 111 373.546 249.997 305Chi phi bac) tri phan mém 32.697.672 120.052.051Chi phi vat dung van phOng 14.039.885 30.044.094

TONG CQNG 2.141.147.001 3.516.907.309

11. TIEN NQP QUY HO TR? THANH TOAN

Tièn nOp qui h6 V°. thanh toan phan anh cac khoan hen k9 qu9 tai Trung tam Lub ky Chi:mgkhoan.

Theo Quyet dinh s6 60/2004/Q0-KC ngay 15 thing 7 nam 2004. Quy6t dinh s672/2005/QD-BTC ngay 21 thing 10 nam 2005 c0a BO Tai chinh va Quyet Binh s6 17/00-TTLK ngay 2 thing 4 nam 2008 cUa Trung tam Luu k9 Chiang khoan thuOc Uy ban Chiangkhoan Nha nutc, COng ty phai k9 qu9 met khoan tien ban dau la 120 trieu (king va hang nam

VND

Tien nee ban dau 120 000.000Tien lai nhan &roc den het nam 2011 77.192.816Tian nap b6 sung den het nam 2011 566.697.910

Se du, dOn ngiy 31 thing 12 nam 2011 763.890.726

Tien nOp b6 sung trong nam 2012 136.956.505Lai nhan &rot trong nam 2012 96.021.625

Se du clOn ngiy 31 thing 12 nam 2012 996.868.856

phai &wig them 0,01% tang gia tri chUng khoan mei giei ctia Mm truck

Bien dOng lien nOp qu9 ha tro' thanh toan nhif sau:

26

C6ng ty CO phAn khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

809-CTCKtai ngay 31 thang 12 nam 2012 \fa cho nem tai chinh ket thLic cling ngay

TAI SAN DAI HAN KHAC

oat cpc thud nhãOat coc s& dung dich vu taxi

TONG GONG

THUE VA CAC KHOAN PHAI NOP NHA NUM

CudIs nim

501.600 00013.000 000

514.600.000

VND

Dau n5m

565 742.40013 000.000

578.742.400

Cuth nem

VNDDiu nam

I

Thue thu nhap doanh nghiep (ThuyOE minh só 20.2) 69 440.349Thue thu nhap ca nhan cLia nhan vier] 220.946.760 178 026.459Thue thu nhap ca nhan cue nha dau lir 67.877.911 63.402.204Các loci thu g khac 35 790.000 9.655 174

TONG CONG 324.614.671 320.524.186

27

C6ng ty CO phan Chtlyng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (ti6p theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket th0c cOng ngay

13. THUE VA CAC KHOAN PHAI NOP NHA NU'O'C (tiep theo)

STT Chi tie u S6 du' cf6u namS6 ph,ji nap

trong namS6 dä naptrong nam

VND

S6 cu6i nam

1 Thue thu nhap doanh nghiep (Thuyet minh s6 20.2) 69.440.349 30.011.106 (99.451.455) -2 Thue thu nhap ca nhan cUa nhan vien 178.026.459 1.655.005.078 (1.612.084.777) 220.946.7603 Thué thu nhap ca nhan nPp hP nha dau kr 63.402.204 1.170.513.384 (1.166.037.677) 67 877.9114 Thue gia th gia tang 215.438.969 (215.438.969)5 Thue mbn bai - 3.000.000 (3.000.000)6 Cac loai thue khac 9.655.174 67.008.472 (40.873.646) 35.790.000

TONG CONG 320.524.186 3.140.977.009 (3.136.886.524) 324.614.671

28

149.453.51717.258.47116.648.0005.000.667

64.580.801

252.941.456

103.756.965

38.978.207

142.735.172

Cu6i nam

34.350.293.92485.554.239

34.435.848.163

VND

a6u nam

12.012.861.5442.303.434.252

14.316.295.796

C6ng ty CO ph'bn Chii'ng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)tai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thOc cOng ngay

B09-CTC K

14. CHI PHI PHAI TRA

VND

Cu6i nam

DAu nam

Phi dich vu chuyen monPhi li.ru ky chCfng khoanTien thue nha cho nhan vienHoa hOng mOi gi61Chi phi khac

TONG CONG

15. PHAI TRA HOAT DONG GIAO DICH CHU'NG KHOAN

Phai tra nha Tau tu'Phai tra Trung tam Liy u ky ChUng khoan Viet Nam

TONG CONG

V6n g6pCO phieu gu9

TONG CONG

16. VON CHO SO' HCYU

16.1 Chi tiet win gOp

VND

Cu6i nam

D6u nam

300.000.000.000 300.000.000.000

(625.332.500) (625.332.500)

299.374.667.500 299.374.667.500

Chi tiet thanh phan co dOng cCia COng ty tai ngay 31 thang 12 nam 2012 nhu' sau:

se3 c6 phAn T)%10 ser hay

C6ng ty Inter-Pacific Securities SND BHD 14.700.000 49%COng ty TNHH mat thanh vien Du lich Thuang mai Ky Hoa 4.000.000 13%Ngan hang Thuang mai Co phan Sai GOn COng thuang 3.300.000 11%Cac cO , c1Ong khac 7.937.467 26%Co phieu qu9 62.533 1%

30.000.000 100%

16.2 C6c guy- thui,c von chti so' hCru

Can CO' theo Nghi guyet Dai hOi dOng CO dOng cLia COng ty vao ngay 10 thang 4 nam2012, COng ty da thu'c hien trich lap Qu9 du, phOng tai chinh va Qu9 tra b6 sung von

dieu 10 bang 5% lai nhuan sau thué cOa nam tru'ac.

29

COng ty CO phan Chung khobn SaigonBank Berjaya

THUYET MINH CAC BAO CAO TA1CHiNH (tiep then)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thOc cOng ngay

VON CHU SO' HU'U (tiap then)

16.3 (LO)/läi co, bán tren co phi6u

(L6)/lai ca ban tren co phieu dt_rac tinh bang cach chia 16 hoac lai nhuan sau thue phan IDOcho co dOng ser hCru co phiéu phO thOng cCia COng ty cho s6 krang binh quan gia quyén cCiaso co phieu pho thOng dang luu hanh trong nam.

COng ty sir dung cac thOng tin sau de tinh (16)/15i ca ban:

Nam nay

Nam trutc

(LO)/lai nhuan sau thue phan be) cho co dOng ser hauco phieu phO thOng (VND)

Binh quan gia quyen cua so co phieu ph6 thOng(kh6ng bao gOrn co phieu qu9) de tinh lai ca bantren co phiéu

(L6)/lai ca ban tren co phieu (VND/c6 phik

DOANH THU KHAC

(6.887.433.595)

29.937.467

(230)

Nam nay

11.653.627.273

29.934.926

389

VNDNãm trutc

Lai tien giri ngan hangDoanh thu hoat dOng ky qu9Doanh thu hoat dOng O'ng trurac cho nha dau tu'Cac khoan läi khacLai tier) gCri tt:r Qu9h6 tra thanh toanDoanh thu khac

6.955.821.4594.775.946.7572.058.389.698

773 006.04096 021.625

7.086.000

31.785.327.4254.898.455.240

555.152.83248.075.51877.192.816

231.467

TONG CONG 14.666.271.579 37.364.435.298

18. CHI PHI HOAT DONG KINH DOANH

VND

Nam nay Nam trutc

Chi phi nhan vien 8.930.925.178 5.295.435.699Chi phi mOi gi ge i chi:mg khoan 2.088.462.501 1.361.322.112Chi phi khau hao tai , san co dinh 2.039.100.133 2.223.525.476Chi phi haat dOng dau chCrng khoan (*) 1.880.125.000 22.411.016Chi phi vat lieu va Pao dubng cling cu lao Tang 1.634.235.000 1.984.438.043Chi phi thue van phOng 1.449.832.398 1.585.779.779Chi phi hoat dOng tu' van 2.619.900 1.000.000(Hoan nhap)/chi phi du' phOng giam gia chCrng khoan (2.002.650.358) 880.850.286

TONG CONG 16.022.649.752 13.354.762.411

(*) Theo ThOng s6 95/2008/TT-BTC ngay 24 thang 10 nam 2008 ye huang dan ke toanap dung dOi vai cOng ty ,chCing khoan cCia 13c) Tai chinh, cac khoan kinh doanh hoatdOng chCrng khoan von khi c6 , 15i(gia ban cao han gia gOc) thi ghi nhan vao khoanmuc doanh thu. khi 16 (gia ban thap han gia g6c) thi ghi nhan vao khoan muc chi phihaat dOng cl6u tir chi:mg khoan.

30

COng ty CO phAn ChOng khobn SaigonBank Berjaya

THUYT MINH CAC BAO CAO TAI CHiNH (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thOc ciing ngay

19. CHI PHI QUAN DOANH NGHIEP

VND

Nam nay

Nam truck

Chi phi nhan vien quan IyChi phi khau hao tai sari c6 dinhChi phi dich vu mua ngoaiChi phi cai tao, sCya chCra van phangChi phi thue van phongChi phi cong cu, dO diing van phOngChi phi khac bang tien

TONG GONG

7.337.702.7751.115.740.4861.030.066.185

983.881.918971.443.242419.816.219

1.538.434.128

13.397.084.953- -

7.030.446 7291.349.964 928

471.999.299959.650.024930.397.043340.009.598

1.752.379.833

12.834.847.454

20. THUE THU NHAP DOANH NGHIEP

COng ty co nghia vu nOp thue thu nhap doanh nghiep (thue "TNDN") vai mirc thue suet le25% Iai nhuan tinh thué trong nam.

20.1 Chi phi thud TNDN

VND

Nam nay

Nam tarCyc

Chi phi thue TNDN hien hanhChi phi thue TNDN hoan lai

TONG CONG

30.011.106652.910.701

682.921.807

3.748.436.715288.125.000

4.036.561.715

Cac bao cao thue cCia C6ng ty se chiu Sy' kiem tra cCia ca quan thue. Do viec Op dung luatva cac quy dinh ye thue dOi vai cac loci nghiep vu khac nhau CO the arac giai thich theonhieu cach khac nhau, so thué duac trinh bay tren cac bao cao tai chinh co the se bi thaydOi theo quyét dinh cuei cOng cCia ca quan thue.

20.2 Thue TNDN hien hanh

Thue thu nhap doanh nghiep hien hanh phai tra &roc xac dinh dcra trén thu nhap chiu thuecCia nam hien tai. Thu nhap chiu thué cua COng ty khac voi thu nhap dt.roc bao cao trongBac) cao ket qua hoat dOng kinh doanh vi thu nhap chiu thue kh6ng bao gem cac khoanmuc thu nhap chiu thue hay chi phi ducec khau trir cho muc dich tinh thue trong cac namkhac va cOng kh6ng bao gOm cac khoan muc khOng phai chiu thue hay khOng duac khautrix cho muc dich tinh thué. Thue thu nhap doanh nghiep hien hanh phai tra cua COng tydu ac tinh theo thue suet da ban hanh den ngay ket thCic ky ke town (lam.

31

COng ty CO ph6n Cht'ng khoân SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHM (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thOc cOng ngay

20. THUE THU NHAP DOANH NGHIEP (tiep theo)

20.2 Thue TNDN hien hánh (ti6p theo)

Bang uoc tinh MCYC thue thu nhap doanh nghiep hien hanh cCia COng ty trong nam du'actrinh bay dute i day:

VNDN5m nay Nam tarerc 3

(L6)/Igi nhuan thuan trutoc thu6 (6.204.511.788) 15.690.188.988

COng:Chi phi khOng CATCYC kh5u trim 496.000.000 456.057.871

Di/ phOng na phái thu kh6 dbi nam trutc du di6uki6n du-pc ghi nh5 n là chi phi kh5u trip (2.611.642.805)DI/ phOng chirng khoãn chua ni6m yet nam trutecdCi di6u kin &vac ghi nhOn 15 chi phi kh5u trip (1.127.500.000)Thu nh5p khác tip thu h6i na ph5i thu kh6 dOi (25.000.000)

(L6 tinh thu6)/thu nhap chiu thu6 TNDN (8.320.154.593) 14.993.746.859

Thue TNDN theo thue su6t ap dung la 25% 3.748.436.715Dieu chinh tang thue TNDN nam trtyOec theo quy6ttown thue 30.011.106 C

T6ng chi phi thu6 TNDN trong nam 30.011.106 3.748.436.715

Thue TNDN phai tra dau nam 69.440.349 1.608.081.659Thue TNDN da tra trong nam (99.451.455) (5.287.078.025)

Thu6 TNDN phái tra cu6i nam 69.440.349

20.3 Chuyen to

Theo quy dinh thue hien hanh, C6ng ty du ,6c phep chuyen cac khoan 16 tinh thue sang cackj/ sau de PO trCy vcfy i 16i nhuan thu arcic trong vOng närn (5) nam lien tuc ke tip nam tieptheo nam phat sinh khoan 16 do.

Tai ngay 31 thang 12 ham 2012, COng ty CO khoan 16 tinh thue mang sang la 8.320.154.593dOng co the sir dung de PO trip v&i 16i nhuan phat sinh trong tuang lai. Chi tit nhu , sau:

VND

Wm C6 th6 D5 chuyón 16 Chua chuyen 16phat chuy6n 16 d6n ngáy KhOng (Ivor tai ngäysinh den nam L6 tinh thu6 31/12/2012 chuyen 16 31/12/2012

2012 2017 8.320.154.593 8.320 154.593

C6ng ty Co phan ChLrng khoàn SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thLic cOng ngay

THUE THU NHAP DOANH NGHIEP (ti6p theo)

20.4 Thue TNDN hoän lot

Thue TNDN hoan lai duac C6ng ty trinh bay nhu, sau:

Bang can d6i Ice toen

VND

Anh huteng den Sao cao ket quahoot dOng kinh doanh

Tai san thu6 TNDN hoän I5iDu phOng giam gia

Cu6i nam DOu nam Nam nay Nam trutec

chUng khoan - (281.875.000)Du, phOng ncy phi thukhO dOi 652.910.701 (652.910.701) (6.250.000)

652.910.701

Chi phi thu6 TNDN ho5n I5i (652.910.701) (288.125.000)

COng ty khang ghi nhan tai san thue thu nhap hoan lai cho phan 16 tinh thue con lai la8.320.154.593 dOng do khOng the du' tinh duac la se co dCt lai nhuan trong tuang Iai de SO'

dung khoan 16 thue nay.

NGHIEP VU VO'I CAC BEN LIEN QUAN;.

NhCrng giao dich trong yeu ct:ta COng ty vai cac ben lien quan trong nam 2012 bao

VND

Ben lien quan

M6i quan hO NiO dung nghiOp vu

Giä tri

Ngan hang Thuang mai 06 dOng

Lai tien gixi nhan duac 4.449.772.088C6 phan Sai GOn

GO'i tien vão tai khoan

1.941.368.962.546COng thuang

ROt tien tix tai khoan

1.949.612.202.116

Vao ngay ket thOc ky ke toan nam, cac khoan phai thu vai gag ben lien quan nhu, sau:

Ben lien quan M6i quan h'O NOi dung nghiOp 1/41

Ngan hang Thtyang mai C6 dOngC6 phan Sai GOnCling thuang

Luang va thuang (*)Ira cap khac

TONG CONG

Tien girt thanh toanTien giy i CO ky hanLai du thu

Nam nay

3.097.702.859353.409.853

3.451.112.712

VND

S6 du'

559.707.25847.000.000.000

654.190.868

VND

Nam trutic

2.540.543.457264.361.275

2.804.904.732

Thu nhap cLia cac thanh vien cita Hai clang Qu6n tri va Ban Dieu hanh:

(*) Bao g6rn trong s6 nam nay lb luang va thuang cita mat PhO T6ng Giam d6c mai duacbe nhiem trong nam 2012.

COng ty CO ph6n ChCy ng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh kêt thik cOng ngay

CAC CAM KET THUE HOAT DONG

Vao ngay 31 thang 12 nam 2012, cac khoan tien thue phai tra trong tu ,ang lai theo hqpdOng thue hoat dOng dt.rgc trinh bay nhu' sau:

VND

Nam nay

Um truck

Den 1 nam 2.962.336.364 2.604.963.407Tren 1 den 5 nam 737.534.122 3.000.477.011

TONG CONG 3.699.870.486 5.605.440.418

MUC DICH VA CHINH SACH QUAN LY ROI RO TAI CHINH

Na phai tra tai chinh cCia C6ng ty chu yeu bao gOm cac khoân phâi tra ngut'i ban va cackhoan phai ,tra khac. C6ng ty CO cac khoan cho vay, phai thu khach hang va cac khoan phaithu khac, tien mat va tien gCri ngan han phat sinh trvc tiep tix hoat dOng cUa COng ty. COngty khOng nam giCr hay phat hanh cOng cu tai chinh phai sinh.

C6ng ty co rui ro thi tru'&ng, rui ro tin dung va rOi ro thanh khoan.

Nghiep vu quan 19 rui ro la nghiep vu khOng the thieu , cho toan 130 hoat dOng kinh doanh cCiaC6ng ty. C6ng ty da xay dung he th6ng kiem soát nham dam bao su, can bang mCrc hap 19giCra chi phi rui ro phat sinh va chi phi guar-119 r0i ro. Ban Dieu hanh lien tuc theo dOi quy trinhguar-119 rui ro cUa COng ty de dam bao scr can bang hqp19 giCra rOi ro va kiem soat r0i ro.

Ban Dieu hanh xem xet va thOng nhet ap dung cac chinh sãch quan 19 cho nhang rUi ro nottren nhu' sau.

Rai ro thi trweyng

Rui ro thi truting la 10i ro ma gia tri hqp 19 cUa cac iu6ng tien trong tuang lai cCia mot c6ngcu tai chinh se bién dOng theo nhang thay dOi cCia gia thi tru gng., Gia thi truteng co bOn loafrUi ro: rUi ro 151 suat, rUi ro tien te, rOi ro gib hang hba va ro ye gia khac, chang han nhu'rui ro ve gia CO .phen. COng tai. chinh bi anh hugng bg i ro thi trugng bao g6m tien gCriva cac khoan dau tu' tai chinh ngan han.

Cbc phan tich do nhay nay da &Ivo lap tren co, sq gia tri . cac khoan ng thuen, t9 le giCra cackhoan ng co lai suat co dinh va cac khoan nq co lai suat tha not vá ty le tuang quan giCracac cOng cu tai chinh co gOc ngoai to la khOng thay dOi.

Khi tinh toan cac phan tich dO nhay, Ban Dieu hanh già dinh rang dO nhay cCia cac c6ng cuno' san sang de ban tren bang can dOi ke toan va cac khoan muc co lien quan trong Paocao ket qua hoat dOng kinh doanh bi ânh hu,Oeng b gi cac thay dOi trong gia dinh ye 10i ro thitrugng tuang , Crng. Phêp phan tich nay du,qc dcra tren cac tai san va no' phai tra tai chinhma COng ty nam giCr tai ngay 31 thang 12 nam 2012.

34

C6ng ty CO phan ChCing khoàn SaigonBank Berjaya

THUYT MINH CAC BAO CAO TAI CHINH Nap theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thCic cOng ngay

23. myc DICH VA CHINH SACH QUAN 1_`( RUI RO TAI CHINH (tiap theo)

Rüi ro 15i suit

IRCJi ro lai suit la riii ro ma giä tri hgp ly cCia cac luOng tien trong tuang lai cCia mot cong cutai chinh se bin dOng theo nhang thay dOi cCia lai suit thi tru,O'ng. Rui ro thi trutng do thaydoi lai suit cCla COng ty cht:J . yeu lien quan den tien va cac khaki tien 9Cy i ngan han cCiaC6ng ty. Day la cac khoan dau ngan han, va khOng dutc C6ng ty nam giCr nharn mucdich thu lgi tir su, tang len trong già tri.

C6ng ty quan 19 ,rt:Ji ro lai suit bang cach phan tich tinh hinh canh tranh tren thi trut e ng de cothygc cac läi suit co Igi cho muc dich cCia COng ty va van nam trong giai han quan 19 rCJi roct.:Ja minh.

COng ty khOng thcrc hien phan tich db nhay doi vii lai suit vi cac khoan tien gCri cUa COngty co lai suit co dinh.

Rtii ro ye già co phieu

Cac co phieu (la niem yet va chua niem yet do COng ty nam giCF bi anh hiring bOe i cac riJi rothi truty ng phat sinh tu' tinh khOng chic chin ye gia tri tuang lai cUa co phieu dau COngty quan 19 gia rt:Ji ro ve gia co phieu bang cach thiét lap han mt:Fc dau tu. H6i dOng Quan tricCia C6ng ty cung xem xet va phé duyet cac quyet dinh dau tu, vao co phieu.

RUi ro do si,F thay del ye gia co phieu cUa COng ty la khOng clang ke.

Rui ro tin dung

ROi ro tin dung la rUi ro ma mOt ben tham gia trong mOt cong Cy tai chinh hoac hop dOngkhach hang khOng thu'c hien cac nghia V1,1 cCJa minh, din den ton , that , ye tai chinh. COng tyco ro tin dung cac hoat dOng kinh doanh cCia minh (cht:J yeu dOi vii cac khoan phaithu tip nghiep vu giao dich ky quy) va tir hoat dOng tai chinh ci:Ja minh. bao gOm tien gt:ringän hang va cac cong cu tai chinh khac.

Phai thu khach hang

COng ty quan 19 101 ro tin dung khach hang thOng qua cac chinh sach, thU tuc va quy trinhkiem soat cUa COng ty co lien quan den viec quänly rUi ro tin dung khach hang. Chat lugngtin dung cCJa khach hang dugc dinh gia dva tren bang diem xép hang tin dung chi tiet vahan mCyc tin dung ca nhan duvc xac dinh ph0 hap v&i dal-1h gia nay.COn9 ty thirtng xuyentheo dOi cac khoan phai thu khach hang chi n a thu du,gc. Cac phan tich ye kha nang lap du'phOng dugc thcFc hien tai ngay lap bão cao tren ca sOe tiing khach hang d6i vii cac khachhang Ibn. C6ng ty tim cach duy tri kiem scat chat ché cac khoan phai thu ton dong va thanhlap mot b6 phan. kiem soat tin dung de giarn thieu ro tin dung. Cac hoat dOng canh baonguy ca tien ky quy (margin call) cüa khach hang dutc thvc hien dOng han va tuanthU theo dOng ban chat cUa san pharn hgp dOng hgp tic dau tu'.

Theo quan diem da not a tren va thvc to rang cac khoan phai thu khach hang cCia C6ng tydanh cho mOt so li ning Ign khach hang da clang, do dO khOng co rui ro tap trung ve tin dung.

Tién gCri ngán hang

C6ng ty ch6 yew duy tri so der tier) gCri tai cac ngan hang dugc nhieu ngu,gi biet den & VietNam. IROi ro tin dung tir s6 du, tien gt:ri tai cac ngän hang du,gc quan ly bgi bO phan nganquy cUa COng ty theo chinh sach. cCia COng ty. RCJi ro tin dung tOi da ci:Ja COng ty dOi cackhoan muc trong bang can dOi ke toan tai mOi ky lap bao cao chinh la gia tri ghi so nhu' trinhbay trong Thuyet minh so 4.

35

COng ty Co phAn ChCvng khoân SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

B09-CTCKtai ngay 31 thang 12 narn 2012 va cho nam tai chinh ket thOc cOng ngay

23. MkJC EACH VA CHINH SACH QUAN Li' ROI RO TAI CHINH (tiep theo)

Rui ro thanh khoan

Rui ro thanh khoan la rUi ro COng ty gap khO khan khi thcrc hien cac nghia vu tai chinh dothi seu von. Rui ro thanh khoan ciJa Cbng ty ch6 yeu phät sinh tt:r viec cac tai san tai chinh vano' phai tra tai chinh co cac thOei diem dao han lech nhau.

COng ty giam sat rUi ro thanh khoan thOng qua viec duy tri mot lung tier, ve cac khoantu'ang &yang tin va cac khoan vay ngan hang g mirc ma Ban Gam dOc cho la , d6 de dapCing cho cac hoat d6ng cUa COng ty va de Om thieu anh hue:mg nhirng bien dOng yeluOng tién.

Bang dual day tong hcep th gi han thanh toan cCia cac khoan ng phai tra tai chinh ciJa COngty du'a tren cac khoan thanh toan du' kien theo hap dOng tren co , sg chu'a dugc chit khau:

Bj t CC1 thdi diem não

s6 cu6i námPhai tra hoat dOng giao dichchiy ng khoan 34.435.848.163Chi phi phai tra 103.487 939Phai tra ngLygi ban 38.671.591Cac khoan phai tra khac

attei 1 närn

149.453.517

33.713.607

VND

T6ng cOng

34.435.848.163252.941 456

38.671 59133.713.607

34.578.007.693 183.167.124 34.761.174.817

S6 au närnPhai tra hoat dOng giao dichchCfng khoan 14.316.295.796 14.316.295.796Chi phi phai tra 38.978.207 103.756.965 142.735.172Phai tra ngugi ban 257.310.128 257.310.128Cac khoan phai tra,phai flop ngän han khac 58.019.507 58.019.507

14.612.584.131 161.776.472 14.774.360.603

C6ng ty cho rang ,rnt:rc , d6 tap trung ro dOi i.l

viec tra ng la thap. C6ng ty CO du nangtiep can cac nguOn von va cac khoan vay den han thanh Wan trong vOng mutei hai (12)thang CO the duac tai tuc vai cac ben cho vay hien tai.

Tai san dam bao

COng ty khOng cam co, the chap du'O'i dang hinh thiyc nao cho cac khoan ng vao ngay lapbao cao nay.

36

C6ng ty CO phk Ch("mg khoân SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tielo theo)

B09-CTCKtai ngay 31 thäng 12 nam 2012 va cho nam tai chinh ket th0c cüng ngay

24. THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NO' PHAI TRA TAICHINH THEO THONG TU SO 210/2009/TT-BTC

Ngay 6 thang 11 nam 2009, BO Tai chinh da ban hanh ThOng tu : s6 210/2009/TT-BTChutng dan ap dung Chuan mcrc Bac cao Tai chinh QuOc to ye trinh bay bao cao tai chinhva thuyet minh thOng tin dOi vai cong cu tai chinh ("ThOng tu' 210") co hieu cho cac namtai chinh bat dau tir hoac sau ngay 1 thang 1 nam 2011.

Do ThOng tu 210 chi quy dinh viec trinh bay bac , cao tai chinh va thuyet minh thOng tin dOivoi cong co tai chinh, cac khai niem vé tai san tai chinh, no phai tra tai chinh va cac khainiem lien quan nhty dutc trinh bay sau clay chi ap dung dOi vti viec lap cac thuyet minhnay. Cac khaki muc tai san, no phai tra va von ch6 sb hfru cCia COng ty van dutc ghi nhanva hach toan theo cac quy dinh hien hanh ct:Aa cac Chuan mc p c Ke toan va He thOng Ketoan Viet Nam.

Phan ben du,Oe i trinh bay cac thuyet minh bO sung theo yeu ceu cCia ThOng tu, so210/2009/TT-BTC dOi v&i cac cong co tai chinh.

Tâi san tai chinh

Cac tai san tai chinh cita C6ng ty theo pham vi cOa Th6ng so 210/2009/TT-BTC baotién mat, cac khoan tien giy i tai cac to cht:Fc tin dung, cac khoan chUng khoan kinh doanh,cht:Yng khoan dau tu, cac phai thu va cac tai san theo cac hop dOng phai sinh tier) re.

Theo ThOng tu' 210, tai san tai chinh &roc phän loai mOt cach phO hop, cho muc dichthuyet minh trong cac bac, cao tai chinh, thanh mOt trong cac loai sau:

Tai san tai chinh dux ghi nhan theo gia tri hdp ly thOng qua Bac cao kat qua hoat dOngkinh doanh:

La mOt tai san tai chinh thOa man mOt trong cac dieu kien sau:

a) Tai san tai chinh dutc phan loai vao nhOm nam gia de kinh doanh. Tai san taichinh dutc phan loai vao nhOm cht:ing khoan nam giCr de kinh doanh. neu:

Buvc mua hoc tao ra cht:t yeu cho muc dich ban lai/ mua lai trong they i gianngän;C6 bang &IL:mg ye viec kinh doanh cong cu dO nham muc dich thu loi ngan han;hoacCOng cu tai chinh phai sinh (ngoai trir cac cong cu tai chinh phai sinh &roc xacdinh la mOt hop dOng bao lanh tai chinh hoac mOt cong cu phbng ngira rui rohieu qua).

b) Tai thöl diem ghi nhan ban dau, don vi >cep tai san tai chinh vao nhOm phan anhtheo già tri hop ly thOng qua Bac cao két qua hoat dOng kinh doanh.

Cac khoan dau giCi den ngay ciao han:

La cac tai san tai chinh phi pi-16i sinh vai cac khoan thanh toan co dinh hoac co the xacdinh va co ky dao han co dinh ma don vi coy dinh va co kha nang gia den ngay dãohan, ngoai

Cac tai san tai chinh ma tai thOi diem ghi nhan ban dau da &roc xep vao nhOm ghinhan theo giä tri hop ly thOng qua Bac cao két qua hoat dOng kinh doanh;Cac tai san tai chinh da duvc xép vao nhOm san sang de ban:

c) Cac tai san tai chinh thOa man dinh nghia ye cac khoan cho vay va phai thu.

37

COng ty CO phAn Chiang khoân SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket th0c cOng ngay

24. THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NO' PHAI TRA TAICHINH THEO THONG TU' SO 210/2009/TT-BTC (tiep theo)

T.& san tai chinh (tiep theo)

Cac khoén cho vay va phai thu:

La cac tai san tai chinh phi phai sinh vai cac khoan thanh toan co dinh hoac c6 the xacdinh va khOng duac niem yet tr'en thi truting. ngoai triF:

Cac khoan ma dan vi COcoy dinh ban ngay hoac se ban trong twang lai gan duacphan loai la tai san nam giCF vi muc dich kinh doanh, va cung nht y cac loai ma taithai diem ghi nhan ban dau &Jac dan vi xep vao nhOm ghi nhan theo gia tri haplythOng qua Bao cao ket qua hoat clang kinh doanh;Cac khoan du,gc dan vi xep vao nhOm san sang de ban tai thai diem ghi nhan bandau; hoac

c) Cac khoan ma nglybi nam giCF CO the khOng thu h6i dugc phan Ian gia tri dau tu' bandau. khOng phai do suy giam chat lug/mg tin dung, va duac phan loai vao nhOm sansang de ban.

Tai san san sang d4 ban:

La cac tai san tai chinh phi phai sinh dirac xac dinh la san sang de ban hoac khOngduac phan loaf la:

Cac khoan cho vay va cac khaki phai thu;Cac khoan dau gia den ngay dão han;

c) Cac tai san tai chinh ghi nhan theo gia tri hap 19 thOng qua Bão cao ket qua hoatdOng kinh doanh.

Na phai tra tai chinh

No phai tra tai chinh cCia Cbng ty theo pham vi ci:Ja ThOng tu , 210 bao gOm cac khoan vay,cac khoan phai tra va cac khoan na phai tra theo cac hap dOng phial sinh tien to.

Theo ThOng tu' 210. na phai tra tai chinh, cho muc dich thuyet minh trong cac bao cao taichinh, duac phan loai mOt cach ph0 hgp thanh:

Cac na phai tra tai chinh dudc ghi nhan thOng qua bao cao ket qua hoat Ong kinhdoanh

La mot khaki na phai tra tai chinh thaa man mot trong cac dieu kien sau:a) Na phai tra tai chinh duac phän loai vao nhOm nam giO , de kinh doanh. Na phai tra

tai chinh duac phan loai vao nhOm chCFng khoan nam giO , de kinh doanh. neu:

Ducec mua hoac tao ra chu yeu cho muc dich ban lai/ mua lai trong thai gianngán;CO bang chi:mg ye viec kinh doanh cling cu d6 nharn muc dich thu lai ng6n han;hoacC6ng cu tai chinh phai sinh (ngoai trir cac cOng cu tai chinh phai sinh dugc xacdinh la mot hap clOng bao lanh tai chinh hoc mot cOng cu phOng ngira rui rohieu qua).

b) Tai thai diem ghi nhan ban dau, dan vi xep na phai tra tai chinh vao nhOm phan anhtheo giä tri hap ly th6ng qua Bao car) kêt qua hoat dOng kinh doanh.

Cac khoan phai tra tai chinh ciudc xac clinh theo gia tri phan b6

Cac khoan na ,phai tra tai chinh khOng dixgc phan loai vao nhOm duac ghi nhan thOngqua bao cao ket qua hoat d6ng kinh doanh se &Tic phan loai vao nhOm cac khoan no/phai tra tai chinh du,gc xac dinh theo gia tri phan b6.

38

COng ty CO phan ChO'ng khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)

B09-CTCKtai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket thijc cOng ngay

24. THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA Ng PHAI TRA TAI CHINH THEO THONG ILI SO 210/2009/TT-BTC (ti6p theo)

Bang duVi day trinh bay so sanh gia tri ghi so va gia tri hop I' cua cac c6ng cu tai chinh duvc trinh bay trong bao cao tai chinh cOa COng ty:

VND

Gia tri ghi s6 Gia tri hop

Cu6i nam

D5u nam CuOi nam

D5u namTai san tai chinhTai san tai chinh duvc ghi nhan theo già tri hgp 19 thOngqua Bao cao két qua hoat dOng kinh doanh

- Chiang khoan thuung maiCO phieu niem yet 14.929.504 14.757.346 16.392.700 15.524.600

Phai thu khach hang va cac khoan phai thu ngan han khac 63.534.242.371 43.318.141.482 63.534 242.371 43.318 141.482Cac khoan phai thu dai han 1.511.468.856 1.342.633.126 (*) (*)Tai san tai chinh san sang de ban

- Chiang khoan sari sang de banCO phieu chu'a niem yet 2.500.000.000 (*)

Tien va cac khoan twang duvng tie n- Tien mat 6.687.902 10.405.614 6.687.902 10.405.614- Tien gCri tai VietinBank 210.000.000.000 210.000.000.000 (*) (*)- Tien tai cac ng5n hang khac 6.504.347.056 8.358.100.892 6.504.347.056 8.358.100.892- Cac khoan twang cArang ti6n 55.200.000.000 54.200.000.000 55.200.000.000 54.200.000.000

T6ng Ong 336.771.675.689 319.744.038.460

No' phAi tra tai chinh

Ng phai tra tai chinh duvc xac dinh theo gia tri phan- Phai tra hoat d6ng giao dich chUng khoan 34.435.848.163 14.316.295.796 34.435.848.163 14.316.295.796- Chi phi phai tra 252.941.456 142.735.172 252.941.456 142.735.172- Phai tra ngutei ban 38.671.591 257,310,128 (*) 0- Cac khoan phâi tra khac 33.713.607 58.019.507 33.713.607 58.019.507

T6ng cOng 34.761.174.817 14.774.360.603

(*) Gia tri hop Iy cua cac tai san tai chinh va na tai chinh nay kh6ng the xac dinh do cac Chuan mu'c Ke toan va He th6ng Ke toan Viet Nam chu'a co hu&ngdan cu the vé viec tinh toan.

39

\\ • w

C6ng ty CO phan Chiang khoan SaigonBank Berjaya

THUYET MINH CAC BAO CAO TAI CHINH (tiep theo)tai ngay 31 thang 12 nam 2012 va cho nam tai chinh ket th0c cung ngay

B09-CTCK

THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NO' PHAI TRA TAICHINH THEO THONG Ili SO 210/2009/TT-BTC (tiep theo)

Gia tri hap ly cCia cac tai sari tai chinh va ng phai tra tai chinh dugc phan anh theo gia trima c6ng cu tai chinh CO the ducec chuyen dOi trong mot giao dich hien tai giCra cac bentham gia, ngoai trir truang hop bat buac phai ban hoac thanh ly.

COng ty sir dung phuang chap va gia dinh sau day dugc sif dung de ugc tinh gia tri hap ly:

Gia tri hap ly cCia chUng khoan thing mai da niem yet dugc xac dinh dcra tren gic6ng 66 trén cac thi truang CO giao dich;

Già tri hop ly cUa tier) va cac khoan tuang cluceng tien, phai thu khach hang va cat

khoan phai thu ngan han khac, phai tra hoat d6ng giao dich chUng khoan va chi p.§-3/

phai tra tu'ong du'ang vai gia tri ghi so ctia cua cac khoan muc nay do nhu'ng c6ngnay CO ky han ngan.

CAC SU' KIEN PHAT SINN SAU NGAY KET THUC NIEN DO KE TOAN

Nhu' duac trinh bay tai Thuyet minh s6 1, ngay 8 thang 1 nam 2013, UBCKNN da cap Giayphep dieu chinh s6 04/GPDC-UBCK vgi n6i dung dieu chinh Giay chap thanh lap va hoatd6ng s6 94/UBCK-GP ngay 18 thang 7 nam 2008 ye viec rut bat nghiap vu bac lanh phathanh chUng khoan cCia COng ty. Giay chap dieu chinh nay co hieu luc ke ngay ky.

Ngoai ra, khOng CO su kien quan trong nag khac chat sinh sau ngay ket th0c nien d6 ketoan yeu cau phai duac dieu chinh hay thuyét minh trong cac bac cao tai chinh tai ngay 31thang 12 nam 2012.

,(/CONG TYCO P

CHliN K

SAIG 1. 'BE JA A

B. .nh Thi Kim Oanh B bao Thi Bac) LéNguai lap

Thanh ph6 H6 Chi Minh, Viet Nam

Ngay 22 thang 3 nam 2013

Ke toan Truang

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