CONG TY co PHAN CHUNG KHoAN ouoc TE VI:¢T NAM

BAo cAo TY L:¢AN ToAN TAl CHINH DA KIEM ToANT,i ngay 31 tbang 12 nam 2018

(I'heo Thong tzrs6 8712017nT-BTC ngay 151812017cua B9 Tai chinhquy dinh chi tieu an toan tai chinh va bien phdp xU-If!

d6i vai cdc t6 chtrc kinh doanh chung khoan khong dap tmg cdc chi tieu an toan tai chinh)

HANQi - thang 03 nam 2019

CONG TY co pllAN CmJNG KHoAN ouoc TE VI¥T NAM••MVCLVC

••• NQIDUNG TRANG

BAo cAo CVA BAN GIAM DOCva BAo cAo TY Ll;:AN ToAN TAl CHiNH 2

BAo cAo KIEM ToAN DOC L~P 3-4

• BAo cAo TY LI;: AN ToAN TAl CHiNH 5

IHUYET MINH BAo cAo TY LI;: AN ToAN TAl CHiNH 6 - 21

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•••

••• 1

CONG TY CO PBAN CHUNGKHoAN QUOC TE VI$T NAM

CONG HoA xA HOI can NGHiA VI$T NAM

£>Qcl~p - Tu do - R~ phuc

Ha NQi, ngay .., thang 03 nam 2019

Kinh girl: Uy ban Chung khoan Nha OtrcYc

BAo cAo TY L$ AN ToAN TAl CHiNHTai thoi di~m: 31112/2018

Chung toi cam doan r&ng:

(l) Bao cao duoc xay dung tren CO" sa s6 lieu diroc c~p nh~t tai ngay l~p bao cao thea dung quy dinh taiThong ill s6 87/2017ITT-BTC ngay 15/8/2017 cua BQ Tai chinh quy dinh chi tieu an toan tai chinh va bienphap xu ly d6i voi cac t6 chirc kinh doanh chirng khoan khong dap irng cac chi tieu an toan tai chinh;

(2) £>6ivoi nhtrng van dBc6 th~ anh huang d~n tinh hinh tai chinh cua Cong ty phat sinh sau ngay l~p bao caonay, chung toi se c~p nhat trong ky bao cao ti~p thea;

(3) Chung toi xin hoan toan chiu trach nhiem tru6c PMp lu~t vB tinh chinh xac va trung th1!c cua nQi dungbao cao.

K~ toaD trmhlg Ki~m soat nQi bQ ~,/ ~~,,-

~~

"'/1;::.:;Nguy~o Quynh Mai Trin Thj Lao

2

anviet Cong ty TNHH Kh~mtoan An Vi~tTang 12, loa nha 167 Bui Th] xuan, quan Hai Ba Trunq, Ha NQiW www.anvietcpa.com T (84-24) 6278 2904E anviel@anvielcpa.com F (84-24) 6278 2905

Certified Public Accountants

S6: 5512019IBCKT-AV!-TCI

, BAO CAO KIEM TOAN DOC L~PVe Baa cao Ty l¢ an toan tai ehinh thea cdc quy dinhtai Thong tu s6 87120171TT-BTCcua B<}Tai ehinh.

Kinh girl: Cac cclaongHQi aAng ~uan tr] va Ban Giam aBcCong ty Co phAn Chung khoan QuBc t~ Vi~t Nam

Chung toi da kiem toan Bao cao tY l~ an toan tai chinh tai ngay 31112/2018 cua Cong ty C6 phAn Chirngkhoan Qu6c tS Vi~t Nam duoc l~p ngay 18/03/2019, nr trang 05 dSn trang 21. Bao cao tY l~ an toan tai chinhkern thea dircc l~p thea quy dinh tai Thong tu s6 87/2017/TT-BTC ngay 15/8/2017 cua BQ Hi chfnh quydinh chi tieu an toan tai chinh va bien phap xu ly d6i voi cac t6 chirc kinh doanh clnrng khoan khong dap Ungcac chi tieu an tOarttiti chinh.

Trach nhi~m cua Ban Giam aBc

Ban Gicimd6c Cong ty chiu trach nhi~m l~p va trinh bay Bao cao tY l~ an tOarttai chfnh phUhqp v6i cac quydinh hi~n hitnh ~i Thong tu s6 87/2017m-BTC ngay 15/8/2017 cua BQTai chinh quy dinh chi tieu an toarttai chinh va bi~n phap xu ly d6i v6i cac t6 chtrc kinh doanh chUng khoan khong dap Ung cac chi tieu an toarttai chfnh va chiu trach nhi~m v~ kiSm soat nQibQrna Ban Gicimd6c xac diM la cAnthiSt dS dam bao cho vi~cl~p va trinh bay Bao cao tY l~ an tOarttai chinh khOng co sai sot tn;mgySu do gian l~ ho~c nhfun lfut.

Trach nhi~m cua Ki~m toan vienc;r,<,

Trach nhi~m cua chUng toi la dua ra y kiSn v~ Bao cao tY l~ an tOarttai chinh d\fa tren kSt qua cua cUQckiSmtoanoChUng toi da tiSn hitnh kiSm toan thea cac Chuclnm\fc kiSm toan Vi~t Nam. Cac chuclnm\fc nay yeu cAuchUng toi tuan thu chuclnm\fc va cac quy dinh v~ d~o duc ngh~ nghi~p, l~p kS ho~ch va th\fc hi~n cUQckiSmtoan dS d~t duQ'cS\fdam bao hqp ly v~ vi~c li~u Bao cao tY l~ an tOarttai chinh cua Cong ty co con sai sottrQng ySu hay khong.

Cong vi~c kiSm toan bao g6m th\fc hi~n cac tM tI,lcnhfun thu th~p cac bing chUng kiSm toan v~ cac s6 li~u vathuySt minh tren bao cao tY l~ an toart tM chinh. Cac tM tI,lckiSm toan duQ'c l\fa chQn d\fa tren xet doan cuakiSm toan vien, bao g6m danh gia rui ro co sai sot trQng ySu trong Bao cao tY l~ an tOarttai chinh do gian l~ho~c nhfun lfut. Khi th\fc hi~n danh gia cac rui ro nay, kiSm toan vien da xem xet kiSm soat nQi bQcua Congty lien quan dSn vi~c l~p va trinh bay bao cao tY l~ an toart tM chfnh trung th\fc, hqp ly nhfun thiSt kS cac tMtI,lckiSm toan phu hqp v6i tinh hinh th\fc tS, tuy nhien khong nhfun ml,lcdich dua ra y kiSn v~ hi~u qua cuakiSm soat nQi bQ cua dan vi. Cong vi~c kiSm toan cling bao g6m danh gia tinh thfch hqp cua cae chinh sachkS toan dUQ'cap dl,lngva tinh hqp ly cua cac u6c tinh kS toan cua Ban Gicimd6c cling nhu danh gia vi~c trinhbay t6ng thS bao cao tY l~ an tOarttai chinh.

ChUng toi tin tu6ng ring cac bing chUng kiSm toan rna chUngtoi da thu th~p duQ'cla dAydu va thfch hqp lamco sa cho y kiSn kiSm toan cua chung toi.

y ki~n ciia ki~m toan vien

Theo y kiSn CllachUngtoi, Bao cao tY l~ an tOartill chinh kern thea da phart anh trung th\fCva hqp ly, tren cackhfa c~ trQng ySu, tY I~ an toan tai chinh cua Cong ty t~i ngay 31112/2018 phU hqp v6i ca.c quy dinh hi~nhitnh t~ Thong tu s6 87/20171TT-BTC ngay 15/8/2017 cua BQTai chinh quy dinh chi tieu an tOarttai chinhva bi~n phap xu Iy d6i v6i cae t6 chuc kinh doanh chUng khoan khong dap Ung cac chi tieu an tOarttai chinh.

3Partnering for Success

Chinh sdch l~p bdo clio vagidi hf!-nv; i1aituung nh~n va sir dung bdo clio

j{Nl!~eu;;=t'fillongPM TAng giam dBcsa GifryCN DKHN kiem toan 0308-2018-055-1

TrAn Th] TrangKi~m toan vlensa GifryCN DKHN kiem toan 2909-2015-055-1

Thaym~t va i1f!-idi?n choCONG TY TNHH KIEM ToAN ANVI¥T

Ha Nf}i, ngay 18 thdng 03 ndm 2019

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4

CONG TY co pHAN cHiJ'NG KHOAN' QUOC TE VI~T NAM

BANGTONG HQ'PcAc CHi TIEU RiJI ROVAVON KHA DVNGTt;lingay 3111212018

STT Cac chi tieu Thuy~t minh Gia tri riii ro/van kha dung1 T6ng gia tri rui ro thi tnrong 4 998.855.316

2 T6ng gia tri rill ro thanh toan 5 14.864.046.461

3 T6ng gia tri rill ro hoat d(>ng 6 27.000.000.000

4 T6ng gia tri rui ro (4=1+2+3) 42.862.901.777

5 VBn kha dung 7 114.099.720.527

6 Ty I~van kha dung (6=5/4) 266,20%

u«N(Ji,ngay 18 thang 03 nam 2019

K~toan trufrng Ki~msoat nQihi}

Nguy@nQUYnh Mai Trin Th] Lan

5

CONG TY co pHAN CmJNG KHoAN QUOC TE VIt:T NAM

THUYET MINH BAo cAo TY Lt: AN ToAN TAl CHINHCac Thuyet minh nay la b9 phdn hap thanh va cdn duac a9Ca6ng thin wn Bao cao Ty l~ an toan tai chinh kern theo

1. D~C DIEM HO~T DONG CllA DOANHNGHlt:P

Gi§y phep thanh I~pva hoat d{lng cong ty chimg khoan

Cong ty, C6 phk Chung khoan Quoc tS yi~t Nam (goi tAt la "Cong ty") diroc t~anh I~p v~ hoat d9n&theo Giay phep thanh I~p va hoat d9ng so 118/UBCK-GP ngay 15/09/2014 va Giay phep dieu chinh so211GPDC-UBCK ngay 06/03/2018 do Uy ban Chung khoan Nha mroc cap.

Dja chi lien h~ ciia Cong ty:

TlV sa chinh: Tkg 3 - s6 59 Quang Trung - Phuong Nguyen Du - Quan Hai Ba Trung - Ha N9i.

Van phong tai Th~ ('h6 H6 Chi Minh: se 09 - Ph6 Nguyen Cong Tnr - Phuong Nguyen Thai Binh­Quan 1 - Thanh pho Ho Chi Minh.

Di~u I~ cua Cong ty: diroc ban hanh ngay 15/09/2014 va sua d6i Ik 3 ngay 07/03/2018.

D~c di~m ho~t d{lng chinh

Cong ty ho~t d9ng trong linh yVC chUng khoan. V6n diSu l~ CllaCong ty la 150 tY d6ng.

H~ chS d~u tu Clla Cong ty chUng khoan: duQ'c thvc hi~n theo quy dinh t~i DiSu 44 ThOng tu s6210/2012ITT-BTC ngay 30/1112012 va DiSu 14 Thong tu s6 07/2016/TT-BTC ngay 18/0112016 clla B9Tai chinh.

2. CO SO L~P BAo cAo TY Lt: AN ToAN TAl CHINH

Bao cao tY l~ an toan tili chinh da dUQ'cl~p ph\) hQ'Pvai cac quy dinh clla ThOng tu s6 87/20 171TT-BTCngay 15/8/2017 clla B9 Tai chinh quy dinh chi tieu an toan tai chinh va bi~n phap xu 1:9d6i vai cac t6chuc kinh doanh chUng khoan khong dap Ung cac chi tieu an toan tai chinh.

Bao cao tY l~ an toan tili chinh duQ'cl~p dva tren co sa s6 li~u tai chinh CllaCong ty ~i ngay 31 thang 12nam 2018 va cac thOng tin tai chinh lien quan khac.

3. TOM TAT cAc CHINH SACHL~ BAo cAo TY L.f;AN ToAN TAl CHINH cHiT YEU

Sau day la nhfrng chinh sach cM ySu duQ'c Cong ty ap d\mg trong vi~c l~p Bao cao tY l~ an toan taichinhnay.

3.1.Ty I~v6n kha d....ng

T.5'I~v6n kha d\lIlg clla Cong ty dUQ'cxac dinh theo quy dinh CllaThong tu 87 nhu sau:

V8n khil dwzg x 100%Ty I? v8n khil dl,mg

Tlmg giil trj rid ro

Trong d6, t6ng gia tri rui ro la t6ng cac gia tri rui ro tbi truOng, gia tri rui ro thanh toan va gia tri rui roho~t d9ng.

6

CONG TY co pHAN CmJNG KHoAN QUOC TE vier NAM

THUYE'!' MINH nAo cAo TV L¥ AN ~oANTAl <;HiNHCac Thuyet minh nay la b9 phdn hop thanh va can duac doc dong thot w7i Baa cao Ty I? an toan tai chinh kem theo

3.2. Van khii dung

V6n kha dung cua Cong ty duoc xac dinh cu th€ nhu sau:

• V6n gop cua chu s6 hiiu, khong bao g6m v6n c6 ph§n uu dfti hoan lai (neu co);

• Thang du v6n c6 phan khong bao g6m v6n c6 ph§n uu dfti hoan lai (neu co);

• Quyen chon chuyen d6i trai phieu - d.u phan v6n (d6i voi cong ty clnrng khoan co phat hanh traiphieu chuyen d6i);

• V6n khac cua chu s6 htru;

• Chenh lech danh gia tai san thee gia tri hop ly;

• Chenh lech tY gia h6i doai;

• Quy d\l' tni b6 sung v6n di€u Ie;

• Quy d\l'phOng tai chinh va rui ro nghiep V\l;

• Quy khac thul)c v6n cM s6 hiiu dUQ'ctrich l~p phUhqp vai guy dinh Cllaphap lu~t;

• LQ'inhu~ chua phan ph6i;

• S6 du dl,l'phOng suy giam gia tri tai san;

• V6n khac (n~u co).

V6n kha d\lIlg CllaCong ty duQ'cdi€u chinh tang them cae khoan m\lc sau:

• Nam muai ph§n tram (50%) ph§n gia tri tang them clla tai san c6 dinh duQ'cdinh gia l~i thee guydinh CllapMp lu~t;

• Toan bQ ph§n ~ia tri tang them Clla cac khoan dAutu khong bao g6m cac chUng khoan dUQ'cpha!himh bOi cac to chuc co guan he vai Cong ty cling nhu cac chUng khoan co thai gian bi h~ chechuy€n nhuqng con l~i tren 90 ngay k€ illngay l~p bao cao.

• Tnii phi~u chuy~n d6i (trir truang hqp dft dUQ'ctinh la v6n kha d\lIlg), c6 phi~u uu dfti do Cong typhat himh th6a man cit ca cac di€u kien guy dinh t~ diSm a, khoan 2, di€u 7 ThOng tu s687/2017m-BTC; va

• Cac cong C\lnQ'khac do Cong ty pMt himh thOaman cit ca cac di€u kien guy dinh t~i di€m b, khoan2, di€u 7 ThOng tu s6 87/2017ITT-BTC.

T6ng gia tri cac khoan duQ'c sir d\lng d€ b6 sung vao v6n kba d\lng t6i da bing 50% ph§n v6n cM s6hiiu. D6i vai cac khoan nQ'co th€ chuy€n d6i thimh v6n Chllsa hiiu va dft dang ky b6 sung vao trong thaigi<l?nam (5) nam cu6i cu~g truac ~i d~n h~ thanh toan! chu~€n d6i thimh c6 phi~u ph6 thong ph~ikhau trir 20% gia tri ban dau va khau trir 25% gia tri con l~i moi guy trong thai h~ bOn (4) guy cuoicung truac khi d~n h~ thanh toan/chuy~n d6i thimh c6 phi~u ph6 thOng.

V6n kha d\lIlg clla Cong ty dUQ'cdUQ'cdi€u chinh giam cac khoan m\lc sau:

• Gia tri ky guy;

• Gia tri tai san dUng d€ dam bito nghia V\l clla t6 chuc, ca nhan khac co thm h~ con l~i tren 90 ngayk€ illngay l~p hao cao;

• Toan bl) ph§n gia tri giam di clla cac khoan d~u tu khong bao g6m cac chUng Ic?0an ~uQ'cpMt himhbOi cac to chuc co guan he v6i Cong ty va chUng khoan co thai gian bi h~ che chuyen nhuqng conl~i tren 90 ngay k€ illngay l~p hao cao;

• Cac tai san dai h~; va tai san ngAnh~ bao g6m: cac khoan tra truac, cac khoan phai thu, t~ Ungva tai san ngAnh~ khac co thm h~ thu h6i ho~c thm h~ thanh toan con l~i tren 90 ngay; va

• Cac khoan ngo~i trir tren Bao cao tlii chfnh dft duQ'ckiSm toan (n~u co).

7

eONGTY co pHAN eHirNG KHoAN ouoc TEVI~T NAM

THUYETMINH BAo eAo TY L~ AN ToAN TAl eHINHCac Thuyet rninh nay la b9 phdn h9P thanh va cdn aU(7Cdoc a6ng thai v6'iBdo cao Ty I? an toan tai chinh kern thea

Khi xac dinh phcln giam trir khoi v6n kha dung, Cong ty di~u chinh giam bat phcln gia tri giam trir mQtkhoan bang gia tri nho nhftt cua gia tri thi tnrong cua tai san, gia tri s6 sach va gia tri con lai cua cacnghia vu (d6i voi tai san diroc dung lam tai san dam bao cho cac nghia vu cua Cong ty hoac cho ben thirba) va gia tri nho nhftt cua gia tri thi tnrong cua tai san dam bao va gia tri s6 sach (d6i voi tai san duccdam bao bkg tai san cua khach hang).

3.3. Ghi tri riii ro thi trtrOng

Gia tri nii ro thj truOng la gia tri tuang Ung vai muc dQt6n thftt c6 th~ xay ra khi gia thi truOng Cllataisan dang sa hfru va dl! kiSn se sa hfru theo cam kSt bao lanh phat hanh biSn dQng theo chi~u huang bftt19i.Gia tri nii ro thi truOng dugc xac dinh theo quy dinh cua ThOng tu 87 nhu sau:

Gia tri rui ro thi truimg = Vi tM rang * Gia tai san *H¢ s6 rui ro thi truimg

Trong d6, vi thS rong d6i vai mQtchUng khoan ~i mQt thai di~m la s6 lugng chUng khoan dang nfun giucua t6 chuc kinh doanh chUng khoan, sau khi dii di~u chinh giam s6 chUng khoan cho vay, s6 chUngkhoan dugc phong ngira bOi chUng quy~n ban, hgp d6ng tuang lai va tang them s6 chUng khoan di vayphil hgp vai quy djnh cua phap lu~t.

(i) Gid tili san

Gia tai san dugc xac dinh theo nguyen tilc dinh gia dugc quy dinh ~i ThOng tu 87 nhu sau:

TT LO\li tai san Nguyen t~c dinh ghi giao dich tren thi trtrOng

rri~n va cac khoan tlfO'IlgdUO'Dgti~n, cong c\l thi trtrOng ti~n t~

1 Ti~n(VND) s6 du tai khoan t~i ngay tinh toan

2 INgo~it~pia tri quy doi ra YND theo 1)' gia t~i cac to chuc tin d\lng dugc pherIkinhdoanh ngo~i hOitinh ~i ng~ tinh toan

3 lTi~ng(ri ky h~ pia tri ti~n gUi cQng liii chua dugc thanh toan tai ngay tinh toan

Tin.phiSu kho b~c, h6iphieu ngan .hang,huang phieu, chUng

4 ,-,hiti~n gUi c6 th~ pia mua cQngvai liii liiy kS tinh dSn ngay tinh toanIchuyennhugng, traiIPhiSuva cac,cong C\l.hi truOng tien t~ chietikhftu

Trai phi~u

Gia yet binh quan tren h~ thong giao dich t~ Sa giao, dich ~hUngkhoan c~ g~aodich .thOngthuOn&~i ngay gi~o dich gan nhat cQng1m liiy ke (neu gia yet chua bao gom liii liiy ke);TruOng hgp khong c6 giao dich nhi~u han hai (02) tuc1n tinh dSnngay tinh toan, la gia tri l?"nnhftt trong cac gia tri sau:

5 Trai phiSu niem ySt+ Gia mua cQng 1m liiy ke~+M~nh ghi cQng Iai Iiiy ke;+ Gia xac djnh theo phuang PhaP nQi bQ cua t6 chuc kinh doanhchUng khoan, bao g6m ca 1m liiy kS.Tuc la:Max (Gia mua cQng liii liiy kS, M~~ gia cQng liii I.iiykS, Gia xacdjnh theo phuang phap nQibQ,bao_g_omca liii If!yke).

Trai phiSu khong niem ~ La gia tri Ian nhftt trong cac gia tri sau:6

IYSt + Gia ySt (nSu c6) tren cac h~ th6ng bao gia do t6 chuc kinh doanh

r/,~:;;

8

CONGTY co PHAN CmJNG KHoAN QVOC TE VI:tT NAM

THVYE~ MINH BAo cAo TY L:t AN ~o.ANTAl <;HiNHCac Thuyet minh nay la b9 phdn h9]Jthanh va din duoc doc dong thai vOi Baa cao Tj I? an toan fai chinh kem thea

chirng khoan lira chon, cong Utilily ke;+ Gia mua cong llii lily k~;+Menh gia cong llii lily k~;+ Gia thea quy dinh nQi bQ cua t6 chirc kinh doanh chirng khoanbao g6m ca llii lily k~.

Tuc u.~ax (Gia y~t (n~u c6), Gia mua cQng llii lily k~, Menh gia cQ!1gllii lil)ke, Gia xac dinh thea phuong phap nQibQ,bao gom ccillii lily kh

Co phi~u~ Gia d6ng cira cua ngay giao dich gan nhat ngay tinh toan;~ Tnrong hop khong c6 giao dich nhieu hon hai (02) tuful tinh d~n

C6 phi~u niem y~t tren ngay tinh toan, la gia tri IOnnhAttrong cac gia tri sau:+ Gia tri s6 sach;

7 SaGiao dich ChUng + Giamua;khoan Thanh ph6 H6 + Gia thea phuong phap nQi bQ cua t6 chuc kinh doanh chUngChi Minh khoan.Tuc la:!Max(Gia tri s6 sach, Gia mua, Gia xac dinh thea phuong phap nQibQ)~ Gia d6ng cira cua ngay giao dich gan nhat ngay tinh toan;~ Truang hgp khong c6 giao dic,h nhi~u hon hai (02) tuful tinh d~n

ngay tinh toan, la gia tri IOnnMt trong cac gia tri sau:C6 phi~u niem y~t tren + Gia tri s6 sach;

8 SaGiao dich ChUng + Giamua;IkhoanHa NQi + Gia thea phuang phap nQi bQ cua t6 chuc kinh doanh chUng

khoan.Tuc la:!Max(Gia tri s6 sach, Gia mua, Gia xac dinh thea phuang phap nQibQ).~ Gia d6ng cua cua ngay giao dich gan nhat ngay tinh toan;~ Truang hgp khong c6 giao dic,h nhi~u hon hai (02) tuful tinh d~n

C6 phi~u cua cong tyngay tinh toan, la gia tri IOnnhat trong cac gia tri sau:+ Gia tri s6 sach;

9 ~~i chUngdan&ky giao + Giamua;dich tren h~ thOng + Gia thea phuang phap nQi bQ cua t6 chuc kinh doanh chUngUpCom khoan.

Tuc la:Max (Gia tri s6 sach, Gia mua, Gia xac dinh thea phuong phap nQibQ).~ Gia tri trung binh d\la tren bao gia cua toi thieu 03 cong ty, chUn~

khoan khong.phcii la nguai c6 lien quan t~i ngay giao dich gan nhatru6c thai diem tinh toano

~ Truang hgp khong c6 ,du bao gia cua t6i thi~u 03 cong ty chUng

C6 phi~u dli dang kY, khoan, la gia tri IOnnhat trong cac gia tri sau:+ Gia illcac bao gia;

10 luu ky ~ung chua + Gia cua ky bao cao gful nhAt;niem yet, chua dang kY + Gia tri s6 sach;giao dich + Giamua;

+ Gia thea quy dinh nQibQcua t6 chuc kinh doanh chUng khoan.Tuc la:Max (Gia ill cac bao gia, Gia cua kY bao cao gful nhAt, Gia tri s6 sach,Gia mua, Gia thea quy dinh nQibQcua t6 chuc kinh doanh chUng khoan).~ La gia tri l?"nnhat trong cae gia tri sau:

C6 phi~u bi dinh chi+ Gia tri so sach;+M~nhgia;

11 giao di~h, ho~c My + Gia thea phuong phap nQi bQ cua t6 chuc kinh doanh chUngniem yet ho~c My khoan.dang k:Y giao dich Tuc la:

Max (Gia tri s6 sach, M~nh gia, Gia xac dinh thea phuang phap nQibQ).

\N

9

CONG TYco plIANcnoxc KHoAN ouoc TEVI~T NAM

THUYETMINHBAo cAo TV L~ AN ToANTAl CHINHCac Thuyet minh nay la ho phdn hop thanh. va cdn duoc arc a6ng thai voi Bdo cao Tj I? an toan tai chinh kern theo

1c6phieu cua t6 chirc80% gia tri thanh Iy cua co phieu do (gia co phieu dirocchia do to chirc~i,aith~, ~M s~ cong b5 hoac gia tri s6 sach) tai nga~ I~p bang can d5i12 rong tinh trang giai

h~, pha san Iketoan gan nhat, hoac gia thea quy dinh nQibQcua to chirc kinh doanhchirng khoan.~ La gia tri IOnnhat trong cac gia tri sau:

+ Gia tri s6 sach;

~6 phan, ph§n v5n gop + Gia mua/gia tri v5n gop;13 + Gia thea quy dinh nQibQcua t6 chirc kinh doanh chirng khoan,

~Mc Tue e.Max ~Gia tri s6 sach, Gia mua/gia tri v5n gop, Gia thea quy dinh nQibQella to ch(rc kinh doanh chUng khoan).

Quy/c6 ~hi~u cua Cone ty d§u ttlchUng_khoan~ Gia dong clia t~ ngay giao dich gan nhat ngay tinh toan;

14 Quy dong d~i ~ TruOng hgp khong co giao dich nhiSu hem hai ,(02)t_u§ntinh d~nchting/Quy ETF ngay tinh toan Ia: NAV11CCQ ~i IcY bao cao gan nhat wac ngay

tinh toano

Quy tpanh,vienlQuypia tri tai san rong NAV tren mQtdemvi ph§n v5n gop/dem vi chUng chi

15 rna/cophieu clla Congty d!u tu chUng khoan ~uy/c6 phi~u ~i ky bao cao g§n nh~t truac ngay tinh toanpMt hanh rieng Ie

16 Cac wOng hgp khac Irheo quy diM nQibQclla t6 chuc kinh doanh chUng khoan

Tili san co dinh

17 puySn sir d\ltlg d~t...pia tri dugc xcicdinh bai to chuc dinh gia dQcI~p do to chuc kinh doanh~hUngkhoan I\la chQn

INha clia/v~t ki~n trUcGia tri dugc xac dinh bai t6 chuc dinh gia dQc I~pdo t6 chirc kinh doanh

18 [baog6m ca cac h~gIm\lCxay d\lllg co ban ,-,hUngkhoan I\la chQnlChi phi xay d\lllg co ban da dang lily k~~adang

19 !cac trang thi~t bi, may Gia tri con I~i clla t<iisan!m0c,phuemg ti~n...

20 ~k taLsan c5 dinh Gia tri dugc xac dinh hOi t6 chuc dinh gia dQc I~pdo t6 chirc kinh doanhkMc ehUng khoan l\la chQn

ChUn2 khoan khac

ChUng q.uySnco dam~ Gia dong clia ~i ngay giao dich g§n nh~t ngay tinh toan;

21 bao do to ch(rc kinhdoanh chUng khoan ~ Gia mua (n~u chUng quySn co bao dam chua niem y~t).khac pMt hanh

~ Gia (theo dong ngo~i t~) (x) 1)' gia chuyen doi sang dong t~i ngaytinh toan

~ Gia dong clia t~ ngay giao dich g§n nh~t ngay tinh toan;~ TruOng hgp khong co giao dich nhiSu hem hai (02) tu§n tinh d~n

C6 phi~u niem y~t trenngay tinh t.oan, la gia tri IOnnh~t trong cac gia tri sau:

22 + Gia tri so sach;hi wOng nuac ngoai + Ghimua;

+ Gia xac dinh thea phuemg phap nQi bQ Clla t6 chuc kinh doanhchUng khoan.

Tue lil:Max (Gia tri s6 sach, Gia mua, Gia xac dinh thea phuong pMp nQibQ).

10

eONG TY co pHAN emJNG KHoAN ouoc TE VI¥T NAMTHUYE1' MINH BAo eAo TV L:E:AN ~oAN TAl <;HiNHCac Thuyet minh nay la hI)phdn hap thanh va can duoc doc dong that v6'iBaa cao Ty I? an toan tai chinh kern theo

(ii) Hi sa rtli ro th]truimg

H~ s6 rui ro thi tnrong duoc xac dinh cho tirng khoan muc tai san thea quy dinh cua Thong nr 87 duoctrinh bay 6 Thuyet minh s6 4.

(iii) Giti tri rtli ro th] truimg tang them

Gia tri rui ro thi tnrong cua mlii tai san xac dinh thea quy dinh tren day se phai di~u chinh tang themtrong tnrong hQ'PCong ty dAunr qua nhieu vao tai san do, ngoai trir chirng khoan dang trong thai gianbao lanh phat hanh thea hinh thirc cam k~t chac chan, trai phieu Chinh phu, trai phieu dircc Chinh phubao lanh. Gia tri rui ro duoc di~u chinh tang thea nguyen !ftc sau:

• Tang them 10% trong tnrong hQ'Pgia tri cua khoan dAutu nay chi~m ill 10% t6i 15% V6n cM s6hfru cua Cong ty;

• Tang them 20% trong truOng hQ'Pgia tri cua khoan dAutu nay chi~m ill 15% t6i 25% V6n chu s6hfru cua Cong ty;

• Tang them 30% trong truOng hQ'Pgia tri cua khoan dAutu nay chi~m ill25% tr6 len V6n cM s6 hfrucua Cong ty.

Cac khoan c6 ruc, trai ruc, gia tri quy~n uu dai cua chUng khoan (n~u co) ho~c lai cho yay cua ti~n guiva cac khoan tuong duong ti~n, cong Cl,lchuy8n nhUQ'llg,gi.1yto co gia dUQ'cdi~u chinh tang them vaogia tri llii san khi xac dinh gia tri nii ro thi truOng.

3.4. Gia trj rid ro tbanb toan ~

~:,Gia tri nii ro thanh toan la gia tri tuong Ungv6i muc dQt6n thAtco th8 xay ra khi d6i mc khong th8 thanh 7'

toan dUng h~ ho~c chuy8n giao tai san dUng h~ thea cam k~t. Gia tri nii ro thanh toan duQ'cxac dinhkhi k~t thuc ngay giao dich cua cac hQ'Pd6ng, giao dich nhu sau:

• Gia tri nii ro thanh toan tru6c thai h~ nh~ chuy8n giao chUng khoan, ti~n va thanh Iy hQ'Pd6ng,dUQ'cxac dinh thea nguyen tic sau:

Gia tri nii rothanh toan

H~ s6 nii ro thanh toanthea d6i mc

x Gia tri tai san ti~m Annii ro thanh toan

Nguyen !ftcxac diM gia tri nii ro tru6c thai h~ thanh toan tren day dUQ'Cap dvng cho cac hQ'Pd6ng sauday:

- Ti~n gUi co ky h~ ~i cac t6 chuc tin dvng, cac khoan cho yay d6i v6i cac t6 chuc, ca nhan khac;- HQ'Pd6ng yay, muQ'llchUng khoan pM hQ'Pv6i quy dinh cua phap lu~t;- HQ'Pd6ng ban co cam k~t mua lC:lichUng khoan pM hQ'Pv&iquy dinh cua phap lu~t;- HQ'Pd6ng mua co cam k~t ban lC:lichUng khoan pM hQ'Pv6i quy dinh cua phap lu~t;- HQ'Pd6ng cho yay mua ky quy chUng khoan phil hQ'Pv6i quy dinh cua phap lu~t; va- Cac khoan phai thu, cac khoan phai thu khac va tm san khac co ti~m An nii ro thanh toano

• D6i v6i h~ d6n~ bao,lanh phat hanh kY.vOicae tf, chuc khac trong tf, hQ'Pbao lanh phat hanh thea hinhthuc cam ket chac chan rna Cong ty la to chuc bao lanh pMt hanh chinh, gia tri nii ro thanh toan dUQ'cxac diM bfuIg30% gia tri con 1C:licua cac hQ'Pd6ng bao lanh pMt hanh chua duQ'cthanh toan

• D6i vOi cac khoan phai thu, cae khoan phai thu khac va ill san co khac qua h~; chUng khoan chua nh~chuySn giao dUng h~, k8 ca chUng khoan, ti~n chua nh~ duQ'cillcac hQ'Pd6ng sau day:

- Ti~n gUi co ky h~ tC:li cac t6 chuc tin dl,lng,cac khoan cho yay d6i v&icac t6 chuc, ca nhan khac;

- HQ'Pd6ng yay, muQ'llchUng khoan phil hQ'Pyoi quy dinh eua pMp lu~t;11

CONGTY co pHAN cuuxc KHoAN QUOCTE vrzr NAM

THUYET MINH BAo cAo TY Lt; AN ToAN TAl CHiNHCac Thuyet minh nay la h9 phdn h(1JJthanh va can duoc iJ(JCiJ6ng thin V07 Bdo cao Ty I? an toan tai chinh kern theo

- Hop d6ng ban co cam k~t mua lai chimg khoan phil hop voi quy dinh cua phap lu~t;

- Hop d6ng mua co cam k~t ban lai chirng khoan phu hop voi quy dinh cua phap lu~t;

- Hop d6ng cho yay mua ky quy clnrng khoan phil hop voi quy dinh cua phap lu~t; va

Gia tri nii TO thanh toan qua thoi han thanh toan duoc xac dinh thea nguyen tAcsau:

Gia tri rui TO

thanh toanH~ s6 nii TO thanh toan

thea thai gianx Gia tri tai san ti~m An

rui TO thanh toan

(i) Hi sa rlii ro thanh todn

H~ s6 rui TO thanh toan thea d6i tac dUQCquy dinh tai Thong tu 87 nhu sau:

STT DBi tac thanh toan eho Cong ty H~ sB riii ro1 Chinh phil, cac to chirc phat hanh dUQcChinh phil bao lanh, BQ Tai chinh bao

lanh, Ng~ hang N~a nuac, Chinh phil va Ngan ~ang Trung uang cac nuac 0%thuQckhoi OECD; Uy ban Nhan dan tinh, thanh phOtrvc thuQc Trung uang

2 So Giao dich ChUng khoan, Trung tam Luu ky ChUng khoan 0,8%3 To chuc tin d\lng, to ,chuc tm chinh, to c~uc kinh doanh chUng kho~ thanh I~p

a cac nuac thuQc khoi OE~D va co h~ so tin nhi~m dap Ung cac dieu ki~n khac 3,2%thea quy dinh nQibQcua to chuc kinh doanh chUng khoan

4 To chuc tin d\lllg, to chuc !m chinh, to chuc kinh doanh chUng khoan thanh I~pngom cac nuac thuQc khoi OECD; ho~c thanh I~p tl;li cac nuac thuQc khoi 4,8%OECD va khong dap Ung cae di~u ki~n khac thea quy dinh nQi bQ cua t6 chuckinh doanh chUng khoan

5 To chUc tin d\lng, to chuc tai chinh, to chUc kinh doanh chUng khoan thanh I~p 6%va hOl;ltdQngtl}-iVi~t Nam6 Cac to chuc ca nhan khac 8%

H~ s6 rtii TO thanh toan thea thm gian dUQcquy dinh tl;liThOng tu 87 nhu sau:

STT ThOi gian qua han thanh toan, ehuyen giao ehtlng khoan H~ sB riii roI Til 0 den 15 ngay sau thai hl}.llthanh toan, chuyen giao chUng khoan 16%2 Til 16 den 30 ngay sau thai hl}.llthanh toan, chuyen giao chUng khoan 32%3 Til 31 den 60 ngay sau thm hl}.llthanh toan, chuyen giao chUng khoan 48%4 Til 60 ngay tTa di 100%

Thai hl}.llthanh toanJnh~ chuy6n giao chUng khoan thea quy dinh v~ chUng khoan phai sinh (d6i vaichUng khoan phai sinh), la T+2 (d6i vai c6 phi~u niem y~t), T+l (d6i vai tTai phi~u niem y~t) ho~c T+n(d6i vai cac giao dich th6a thu~ ngoai h~ th6ng giao dich tTongn ngay thea th6a thu~ cua hai ben).

(ii) Gia trj tai san tiim an rlii ro thanh toan

• Gia tti tai san ti~m An rtii TO thanh toan trong hOl;ltdQngyay, cho yay chUng khoan, giao dich ky quy,giao dich mua ban ll;li:

STT LO\li hlnh giao djeh Gia tri tili san ti~m an riii ro thanh toan

1 Tien giri co ky hl}.ll,khoan tien Toan b{>gia tti khoan cho yay, ti€n giricho yay khong co tm san bao dam2 Cho yay chUng khoan Max {(Gia tti thi truang cua Hgp dong - Gia tti tii san dam

bao (n~u co)),O)}3 Yay chUng khoan Max {(Gia tti tii san dam bao - Gia tti thi truang cua Hgp

d6ng),0)}4 Hgp dong mua chUng khoan co Max {(Gia tti hgp dong tinh thea gia mua - Gia tti thi

cam k~t ban Il;li truang cua Hqp d6ng * (l -H~ s6 rtii TO thi truang)),O}

12

CONG TY co pHAN CmJ'NG KHoAN QUOC TE VItT NAM

THUYET MINH BAo cAo TV Lt AN ~OANTAl <;HiNHCac Thuyet minh nay la hi?phdn hap thanh va can duoc doc aong thai v6'iBaa cao Ty l¢ an toan tat chinh kem thea

5 Hop dong ban chirng khoan c6 Max {( Gia tri thi tnrong cua Hop dong * (1 - H~ so rui rocam k~t mua lai thi tnrong) - Gia tri hO'Pd6ng tinh theo gia mua),O}

6 Hop dong cho vay mua ky quy(cho khach hang vay mua chirng Max {(S6 dir no - Gia tri tai san bao damj.O}khoanj/Cac thoa thuan kinh t~ c6cung ban chfrt

se dir nc bao g6m gia tri khoan vay, llii vay va cac loai phi.

Gia tri tai san dam bao duQ'Cxac dinh theo gia thi tnrong. Trong tnrong hop tai san dam bao cua khachhang khong c6 gia tham khao theo thi tnrong, thi diroc xac dinh theo quy dinh n(>ib(>cua Cong ty.

• Gia tIi tm san ti~m §n rui ro trong ho~t d(>nggiao dich chUng khoan:

STT ThOi e;ian Ghi tri tili san tiem an rui roA. D6i vOi cae giao djch ban chUng khoan (ben ban lil Cong ty ho~c khach hilng cua Cong ty

trone; hoat dQng moi giOi)1 Truac thai h~ nh~ thanh toan -

Gia tMthi tru<mg cua Hgp dong (trong tru<mg hgp Gia tbi2 Sau thai h~ nh~ thanh toan tru<mg thfrphan Gia giao dich)

o (trong tru<mghQ'PGia thi tru<mgcao han Gia giao dich)B. Doi vOi cae giao djeh mua chUng khoan (ben mua lil Cong ty ho~c khach bang cua Cong ty

trong hoat dQng kinh doanh chUne; khoan)1 Truac thm h~ nh~ chuyen giao

chUng khoan -Sau thCrih~ nh~ chuyen giao Gia tri thi tru<mg cua Hgp dong (trong tru<mg hgp Gia thi

2 tru<mgcao han Gia giao dich)chUng khoan o (trong tru<mg hQ'PGia tbi tru<mgthap han Gili giao dich)

• Gia tIi tai san ti~m §n rui ro thanh toan cua cac khoan phai thu, trai phi~u dll dao h~ va cac cong C1,lnQ'dll dao h~ la gia tIi khoan phai thu tinh theo m~nh gill, c(>ngthem cac khoan l11ichua duQ'cthanhtoan, chi phi c6lien quan va trir di khoan thanh toan dll thl,l'Cnh~ truac d6 (n~u c6).

(iii)Giam trirgia trl tai san ti~man rtli ro thanh toan

Cong ty dUQ'cdi~u chinh giam trir phfuI gia tIi t<iisan dam bao cua d6i tac, khach hang khi xac dinh giatIi t<iisan ti~m §n rui ro thanh toan trong tru<mg hgp-cac hgp-d6ng, giao dich nay dap Ung dAydu cacdi~u ki~n sau:

• D6i tac, khach hang co tai san bao dam thl,l'chi~n nghia V1,l cua minh va t<iisan bao dam la ti~n, cackhoan ~ang duang ti~n, gifry ta co gill, cong C1,lchuyen nhUQ'Dgtren t~i tru<mg ti~n t~, chUn~ khoanniem yet, dang ky giao dich tren S6' Giao dich ChUng khoan, trill phieu Chfnh phU, trai phieu duQ'cB(>Tai chinh bao lanh phat hanh;

• Cong ty co quy~n diM do~t, quan ly, Slr dl,lDg,chuyen nhUQ'Dgtai san bao dam trong tru<mghgp d6itac khong thl,l'chi~n nghia V1,l thanh toan d~y du va dUngthm h~ dll th6a thu?n ~ cae hgp d6ng.

Gia tIi tai san bao dam tinh giam trir dUQ'Cxac dinh nhu sau:

Gia tIi tm sanbao dam

Kh6i luQ'Dgtai san x Gia tm san x (1- H~ s6 rui ro thi tru<mg)

Gia tai san dUQ'cxac diM theo nguyen tic quy dinh cua Thong ill87 duQ'ctrinh bay 6'Thuy~t minh 3.3 (i).

H~ s6 rui ro thi tru<mgduQ'cxac diM theo quy diM cua Thong ill87 duQ'ctrinh bay 6'Thuy~t minh s6 4.

13

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CONG TY co pHAN CHUNG KIlOAN'QUOC TE VI$T NAM

THUYEr MINH BAo cAo TY L$ AN ~oAN TAl <;HiNHCac Thuyet minh nay la hi?phdn h9'[Jthanh va can duac doc dong thin v6i Baa cao Ty l¢ an toan tai chinh kern thea

5. GIA TRI am RO THANH TOAN'STT Chitieu Gia tr] nli ro

1 Rui ro tnroc thei han thanh toan 6.966.632.339

2 Rui ro qua thci han thanh toan 7.300.165.957

3 Rui ro tang them 597.248.165

B. Tong gia tr] rid ro thanh toan 14.864.046.461

I. Rui ro trU'uc tho; han thanh toan

Lotti hinh giao djch Gis tr] rlli ro Tang gis tr](3) (4) (5) I (6) rui ro

3,2% 4,8% 6% 8%Tien gtri co Icy han, cac khoan tien chovay khong co tai san

1baa dam, cac khoan phai thu til heat d(>nggiao djch va nghiep

740.548 5.417.132.651 5.417.873.199V\I kinh doanh clnmg khoan va cac khoanmuc tiem Annii rothanh toan khac

2Cho vay tai san tai chinh/Cac thea thuan kinh t~ co cung ban

1.548.759.140 1.548.759.140chAt

3 Yay tai san tai chinh/Cac thoa thuan kinh t~ co cung ban chAt -4

Hop dbngmua tai san tai chinh co camk~t ban lai/Cac theathu~ kinh t~ cO cimgban chAt -

5Hqp dbng ban tm san tai chinh cO camk~tmua l~ilCacthoathu~ kinh t~ cO cimgban chAt -

II. Rlli ro qua tho; httn thanh toanThO; gian qua httn H~ sa rui ro Quymo rui ro Gis tr! rui ro

1Til 0 den 15ngay sau thm h~ thanh toan, chuyen giao chUng 16%khoan -

2Tir 16 d~n30 ngay sau thm h~ thanh toan, chuyen giao chUng

32%khoan -

3TU31 d~n60 ngay sau thm h~ thanh toan, chuyen giao chUng 48%khoan -

4 TU60 ngay tro di 100% 7.300.165.957 7.300.165.957

III. Rlli ro tang them (n~u co)Chi tiktOitirng khoanovay,to; timg dai tac Mfrc tang Quy rna rlli ro Gia tr!

1 T6ng c6ng ty C6 phAnKhoan va dich V1,I DAukhi (PVD) 10% 1.853.972.850 185.397.2852 Cong ty Co phan Tu van Dau tuHUOngVi~t 20% 2.059.254.400 411.850.880

-5

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CONG TY co pHANCmJNG KHoAN QUOC TE VI:E;TNAM

THUYE~ MINH BAo cAo TY L:E;AN ~oAN TAl <;HiNHCac Thuyet rninh nay ia b9 phdn h9]Jthanh va can duoc arc aong thai vai Baa cao Tj I? an toan tai chinh kern theo

6. GIA. TRJ RlJI RO HO~T DONG

I. Tang chi phi phat sinh trong vong 12 thang 24.555.744.253

Cac khoan giiim trir khdi tang chi phi 2.813.611.963

1. Chi phi khiu hao 395.845.036

2. Chi phi/Hoan nhap du phong suy giam gia tri cac till san till chinh va till san the chip 2.417.766.927

II. 3. Chi phi/Hoan nh~p du phong suy giam gia tri cac till san till chinh dill han -4. Chi phi/Hoan nhap du phong suy giam gia tri cac khoan phai thu -5. Chi phi/Hoan nhap du phong suy giam gia rri till san ngan han khac -6. Chi phi/Hoan nhap du phong suy giam gia tri till san dill han -

m. Tang chi phi sau khi giiim trir (Ill = I -IT) 21. 742.132.290

IV. 25% Tang chi phi sau khi giiim trir (IV = 25% Ill) 5.435.533.073

v. 20% Van phap djnh cua cong ty chung khoan 27.000.000.000

C. TONG GIA TRl Rill RO HO~T DONG (Max {IV, V}) 27.000.000.000

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18

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CONG TY co PHAN CmJNG KHoAN QUOC TE VI~T NAM

THUYET MINH BAo cAo TV L~ AN ToAN TAl CHINHCac Thuy€t minh nay la b(}phdn hap thanh va can duoc doc a{mg thai wn Bdo cao Ty I? an toan tai chinh kern theo

Phai thu nQi bQ- Phai thu nQi bQco thai han thanh toan con lai til 90

II ngily tra xu6ng- Phai thu nQi bQ co thai han thanh toan con lai tren 90 -ngayPhai thu v~ 16i giao dich chirng khoan- Cac khoan phai thu co thoi han thanh toan con lai til

12 90 ngily tro xu6ng- Cac khoan phai thu co thai han thanh toan con Iai tren -90 ngayCac khoan phai thu khac- Cac khoan phai thu co thm han thanh toan con lai til

13 90 ngay trc xuong- Cac khoan phai thu co thei han thanh toan con I;;Utren -90 ngay

14 Du phong suy gifun gia tri cac khoan phill thuII Tid san ngiin han khac - 424.668.718 -

T\lIII (mg

I - T\lIII (mg cO thm hc;mhoan (mg cOn I;;Util 90 ngily traxu6ng- T\lIII (mg cO thm hc;mhoan (mg cOn I~i tren 90 ngay 296.411.410

2 V~t tu van 1'_hong,c6ng Cl) d1)ng Cl) -3 Chi phi tril truac ngc1nhc;m 128.257.3084 Cfun ca, the chfrp, kY quy, kY cuqc ngc1nhc;m -5 Thue gia tri gia tang duqc khfru trir -6 Thue va cac khoan khac phili thu Nha nuac -7 Till san ngc1nhc;mkhac -8 Dl,1phong suy gifun gia tri till san ngc1nhc;mkhacIB TAn! - 424.668.718 -C Hi san dili hanI Tid san tai chinh dai h(llf 51. 600. 000. 000I Cac khoan phili thu dai hc;m 50.700.000.0002 Cac khoan dAu tu

Cac khoan dau tu nam giii den ngay dao hc;m2.1 - Ch(mg khoan tiern an rui ro thi truang

- ChUng khoan bi gifun trir khoi vc3nkhil d1)ng -2.2 D§.u tu vao c6ng ty con -2.3 D§.utu vao c6ng ty lien doanh, lien ket -2.4 D§.u tu dai hc;mkhac 900.000.000II Tid san c6 dinh 1.789.681.859III Bat dong san dim til' -IV Chi phi xQy dung Clf ban dii dang_ -V Tid san did h{m khac 4.423.448.707I Cam ca, the chap, kY quy, kY cuqc dill hc;m 521.290.2272 Chi phi tra truac dill hc;m 806.673.6073 Till san thue thu nh~p hoan I;;U -4 Tien nQp Quy h6 trq thanh toan 3.095.484.8735 Till san dill hc;mkhac -VI DII' phong suy giam gia tri tili san dili han

Cae chi tieu tili san bi coi la khoan ngo;;u trir, cO Y kientrill nguqc ho~c til ch6i dua ra y ki~n t;;ubao cao till -chinh da duqc kiern toan, soat xet rna kh6ng bi tinhgifun trir thea quy dinh t;;uDi€u 5

lC TAng 57.813.130.566

1-

20

CONG TY co pllAN CmJNG KHoAN QUOC TE VI¥T NAM

THUYE~MINH BAO CAO TV L¥ AN ~oANTAl <;HiNHCac Thuyet minh nay la b(Jphdn h9P thanh va can duoc doc aong thoi wn Baa cao Ty l~ an toan tai chinh kern thea

D Cac khoan kY quy, dam bae1 Gia tri leY quy

Gia tri dong gop vao quy ho tro thanh toan cua Trung1.1 tam LUll Icy chimg khoan (d5i voi thi tnrong chirng -

khoan phai sinh)

Gia tri dong gop vao quy bu trir cua d5i tac thanh toan1.2 trung tam d5i voi vi thc§rna cua chinh thanh vien bu trir -

(d5i voi thi tnrong chirng khoan phai sinh)

1.3 Khoan Icy quy bAng tien va gia tri bao lanh thanh toan -cua ngan hang khi phat hanh chirng quyen co bao dam

2 Gia tri tai san bao dam cho cac nghia V\I phai tra co thoi -han con l~i tren 90 ngaylD TAng

V6N KHA Dl,JNG= lA-lB-lC-lD 114.099.720.527

1J

HdN9i, ngay 18 thang 03 nam 2019

K~tmio tnfiYng Ki~m smit oQi bQ

Nguy~oQuyoh Mai TrAo ThiLao

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