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CONG TY CO PHAN CHUNG KHOAN NGAN HANG
CONG TH1U'CiNG VIET NAM
(Thanh lap tai intaC Cang hoa xa 12(5i Chzi nghia ViOt Nam)
BAO CAO TAI CHINH DA DUVC KIEM TOAN
Cho nam tai chink ket thic ngay 31 thing 12 nam 2015
1
if
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIYONG VICT NAM sto 306 Ba Tri6u, Thin Hai Ba Tnrng Ha N6i, CHXHCN Vi6t Nam
MVC LVC
NOI DUNG TRANG
BAO CAO COA BAN TONG G1AM DOC 1 - 2
BAO cdo Kitm TOAN Difx LAY 3 - 4
BANG CAN DOI KE TOAN 5 - 7
BAO CAO KET QUA HOAT DONG IUNH DOANH 8
BAO CAO LUt CHUYEN TIEN 9-10
BAO CAO 'FINN H1NH BIEN DONG VON CHO SO HIYU 11
THUYET MINH BAO CAO TAI CH1NH 12 - 35
CONG TY CO PHAN CHfrNG KHOAN NGAN HANG CONG THUONG VItT NAM sa 306 Bi Trieu, quart Hai Bi Thing Hi Nei, CHXHCN Viet Nam
BAO CAO CI7JA BAN TONG GIAM DOC
Ban Tang Giim dec Cong ty Co phin Ching khoin Ngin hang Cong thucmg Viet Nam (goi tit la "Craig ty") de trinh bio cio nay can voi bio cio tai chinh ciia C6ng ty cho nam tai chinh kit rink ngiy 31 thing 12 nam 2015.
HQI BONG QUAN TRI VA BAN TONG GIAM DOC
Cic thinh vien cua HOi clang Quin trj vi Ban Tang Giim dac COng ty ell dieu hinh Cong ty tong nam vi den nay lap bio cio nay gam:
HOi dbne Quin tri
Ong Hu Quang Vu
Ong Va Hung Son
Ong Khang Phan Dire
Bi Nguyen Thj Minh Hang
Ong va Anh Dtic
Ong Nguyen Trin Minh Trung
Ong DU Linh Phuong
Ong Bach Nguyen VG
Bi Nguyen Thuy Hi
Ban Tang Giim doe
Ong Ithang Phan arc
Ong Linh Phucmg
BA Nguyen Thj Minh Hang
Ong Bach Nguyen VO
Ong Nguyen Minh Giang
Bi Phan Hai Sam
Chu tjch (ba nhiem ngay 20 thing 4 aim 2015)
Chit tjch (mien nhiem ngiy 20 thing 4 nam 2015)
Uy vien (ba nhiem ngay 20 thing 4 narn 2015)
Uy vien (ba nhiem ngay 20 thing 4 nam 2015)
CJy vien (ba nhiem ngiy 20 thing 4 nam 2015)
Uy vien
Uy vien (mien nhiem ngay 20 thing 4 nam 2015)
Uy vien (miL nhiem net), 20 thing 4 nam 2015)
Uy vien (miL nhiem ngay 20 thing 4 narn 2015)
Tang Giim dac (b6 nhiem ngiy 20 thing 4 nam 2015)
Tang Giim dac (mien nhiOm ngiy 20 thing 4 nam 2015)
Ph6 Tang Giim dac
Ph6 Tang Giim dac (mien nhiem ngiy 01 thing 9 nam 2015)
Ph6 Tang Giim dac
Ph6 Tang Giim doc (bei nhiem ngiy 13 thing 10 nam 2015)
TRACH NHItM CilA BAN TONG GUM DOC
Ban Tang Giim dac Cong ty c6 1rich nhiem lap bio cio tai chfnh cho nam tai chfnh kit thfic ngay 31 thing 12 narn 2015 phan inh mOt cach trung thoc vi hop 19 tinh hinh tai chinh ding nhu kit qua hog dOng kinh doanh, tinh hinh liru chuyen tien 4 va firth hinh Bien ding von ch4 so hum cis Cong ty trong nam, phu hop vOi chuin mvc ke Wan, chi dO ke Wan ip ding cho cic ding ty clang khoin dirge BO Tii chinh ban birth kern theo Thong to se 95/2008/TT-BIC ngay 24 thing 10 nam 2008 hming clAn ke toga ip ding dal vai cling ty cluing khoin, Thong to s6 162/2010/TT-BTC ngiy 20 thing 10 nam 2010 Inning can sera dal, ba sung Thong to se 95/2008/TT-BTC vi cic quy dinh phip 1y c6 lien quan den viec lap vi trinh bay bio cio tai chfnh. Trong viec lap bio cio tai chinh nay, Ban Tang Giim dac dirge yeu ciu phii:
• Loa chon cic chinh sich ke toan thich hop vi ip ding cic chinh sich de met cich nhAt quan; • Dua ra cic xet doin va uac tfnh mOt each hop 1y vi than tong; • Neu rei cic nguyen tic Ice toin thich hop c6 duqc tuan thil hay khong, c6 nhang ip dong sae lech trong yeu
can duqc c8ng ba vi gig thich trong bio cio tai chinh hay khong; • Lap bio cio tai chinh tren co ser hog dOng lien Awn* tiding hop kh8ng the cho ring Cong ty se tiep tic
hog dOng kinh doanh; vi • Thiet ke vi thoc hien he thong kiem soffit nOi be met each hitu hieu cho moc dich lap va trinh biy bio cio tai
chfnh hqp ly nhim han cho red ro vi gian 1
CONG TY CO PHAN CHI NG ICHOAN NGAN HANG CONG THVONG VI$T NAM S6 306 Ba Trieu, quan Hai Ba Tnmg Ha Niji, CHXHCN Viet Nam
BAO CAO Ci.JA BAN TONG GIAM DOC (Tiep theo)
TRACH NHIEM CiJA BAN TONG GIAM DOC (Tiep theo)
Ban Ting Giam d6c CEng ty chju trach nhiem dam bao ring sO ke toan ducrc ghi chop mOt cach ph4 hop de phan anh mOt cach hop ly tinh hinh tai chinh cua Cling ty 6 bAt1c9 th6i diem nao va dam bio ring bao cao tai chinh tuan 111u chuAn muc ke toan, the dO ke toan dp dung cho cac cling ty chi:mg khoan ductc BO tai chinh ban hanh kem theo Thong tu s6 95/2008fIT-BTC ngay 24 thang 10 nam 2008 hireing din ke toan ap dung doi yeti Gong ty chting khoan, Th8ng tu s6 162/2010/TT-BTC ngay 20 thang 10 nam 2010 husfmg din sira dsi, bs sung Thong tu s6 95/2008/TT-BTC va cac quy djnh phap ly c6 lien quan den viec va tinh bay bio cao tai chinh. Ban T6ng Giam d6c cling chju tich nhiem dam bao an toan cho tai san cua Cling ty va thoc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian lan va sai pham
Ban T6ng Gitun d6c xac nhan rang Cong ty di than thu cac yeu cAu neu ten trong viec lip bao cao tai chinh.
Thay mat Nei dai dien cho Ban T6ng Giam d6c,
oi25
a NG • NHIEM 101 .ET
14 .
Ha Noi, ngay 24 thong 02 ?an; 2016
2
Deloitte. Cong ty TNHH Deloitte ViOt Nam Tang 12A, TOa nha Vinaconex 34 Lang IA?, Qu5n Ding Da, Ha Ni.O Viet Nam Tel : +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn
So: ;f /VNIA-HN-BC
BAO CAO KIEM TOAN DOC LAP
Kinh gui: HOi aling Quin tri va Ban T6'ng Giam dtic Cling ty CO phAn Chung khoan Ngan hang Cong thtrung Vi?t Nam
Chung toi da kiem toan bao cao tai chinh kern theo ctia Cong ty CO pith Chang khoan Ngan hang Cong thucmg Viet Nam (goi tit la "Cong ty"), duqc lap ngay 24 thang 02 !tam 2016, tir trang 5 den trang 35, bao g6m Bang can doi ke toan tai ngay 31 thang 12 nam 2015, Bao cao ket qua hoat dQng kinh doanh, Bdo cao Itru chuyen tien te, Bao cao tinh hinh bien dOng On chit so hiru cho nam tai chinh ket thdc ding ngay va Ban thuyet minh bao cao tai
chinh.
Trtich nhiem au: Ban Timg GM»: chic
Ban TOng Giam deic C6ng ty chiu trach nhiem ve viec lap va trinh bay trung thkrc va hop ly bao cao tai chinh cua Cong ty theo chuan mt.= ke toan, the dO ke toan ap dung cho cac Ong ty chUng khoan duqc BO Tai chinh ban hanh kern theo Th6ng to s6 95/2008/TT-BTC ngay 24 thang 10 nam 2008 htrang an Ice toan ap dung dOi vat Ong ty chi:mg khoan, ThOng to so 162/2010/TT-BTC ngay 20 thang 10 nam 2010 huang an stia d8i, bO sung Thong to s6 95/2008/TT-BTC va cac quy dinh phap 1Y c6 lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soat nOi bO ma Ban TOng Giam dOc xac dinh la can thiet a dam bao cho viec lap va
trinh bay bao cao tai chinh kh6ng c6 sai s6t trong )411 do gian Ian hoac nham lAn.
Mich nhiem cua Kienr totin vien
Trach nhiem cua chUng toi la dua ray kien ve bao cao tai chinh dua tren ket qua dm cuOc kiem toan. Chung toi da tien hanh kiem toan theo chuAn mkrc kiem toan Viet Nam. Cac chuan mkrc nay yeu cAu thong toi tuan this chuan mkrc va cac quy dinh ve dao cltic nghe nghiep, lap ke hoach va thkrc hi'en cuOc kiem toan de dat duqc sir dam bao hap ly ve viec lieu bao cao tai chinh cua Cong ty c6 can sai s6t tang y6u hay kitting.
C6ng viec kiem toan bao g6m thkrc hien cac this tvc nham thu thap cac bang chUng kiem toan ye cac s6 lieu va thuyet minh tren bao cao tai chinh. Cac this tvc kiem toan ducrc Iira chon dkra tren xet doan cua Kiem toan vien, bao g6m danh gia rui ro c6 sai set tong yeu trong bdo cao tai chinh do gian lan hoac nham Ian. Khi thvc hie'n danh gia cac raj ro nay, Kiem toan vien da xem xet kiem soat nOi bO cua Ong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thkrc, hop ly nham thiet ke cac this tvc kiem toan phi' hop vai tinh hinh that te, tuy nhien khong nham mvc dich dua ray kien ve hieu qua dm kiem soat not 1)0 cua Cong ty. Cong viec kiem toan cung bao g6m danh gia tinh thich hap cua cac chinh sach ke toan &roc ap dung va tinh hap ly cua cac Li& tinh ke toan dm Ban TOng Giam dOc cung nhu danh gia viec trinh bay tong the bdo cao tai chinh.
Chung toi tin tuang rang cac bang chUng kiem toan ma chUng toi da thu thap duqc la dAy dit va thich hop lam ca sa cho y kien kiem toan cua chUng VOL
Ten Deloitte duvc dung de chi mat ho5c nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, mat tong ty TNHH co try s6 tai Anh, va mang Ity61 cac hang thanh vien - moi thanh vien la mat t6 chtk dOc lep v6 mat phap 19. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan c.51.1") kh6ng cung cep dich vy cho cac khach hang. Vui long xem tai website www.deloitte.com/about de biet them thong tin chi Wet v6 ca c6u phap I9 cua Deloitte Touche Tohmatsu Limited va cac h5ng thanh vien.
3
Nguyen Thj Thanh Van Kiem twin vien Giay cluing nhdn dang icY hanh nghe kiem town so 2534-2014-001-1
Deloitte
BAO CAO KIEM TOAN DOC LAP (Tiep theo)
Y kien cua Klein todn vien
Theo y kien cua chimg tOi, bao cao tai chinh kern theo da phan anh trung thtrc va hcrp ly, tren cac khia canh trQng yeu, tinh hinh tai chinh ctia. Cong ty tai ngay 31 thang 12 nam 2015 cling nhu ket qua host dOng kinh doanh, tinh hinh Itru chuyen tien va tinh hinh bien dOng von chii se( hau cho nam tai chinh ket tlulc cong ngay, pha h6p vai cac chan muc ke toan, the d6 ke toan Ai) dung cho cac cong ty chang khoan duqc B6 Tai chinh ban hanh kern theo Thong to so 95/2008/TT-BTC ngay 24 thang 10 nam 2008 twang an ke toan Aro dung dOi vai cong ty chang khoan, Thong tu so 162/2010/TT-BTC ngay 20 thang 10 nam 2010 lurdrng clan saa d6i, be) sung Th6ng tu se
95/2008/TT-BTC va cac quy djnh phap 15, c6 lien quan den viec Idp va trinh bay bao cao tai chinh.
Van tM khdc
BA° cao tai chinh cCia C6ng ty cho nam tai chinh ket thtic ngay 31 thang 12 nam 2014 da dugc kiem toan b6i mOt ding ty kiem toan dOc Idp khac v6i bao cao kiem toan ngay 23 thang 01 nam 2015 dtra ray kien chAp nhOn toan
phan.
Clam I oc kiem toan Gidy chang nhan dang ky hanh nghe kiem toan so 1291-2013-001-1
Thay m(11 va dgi din cho CONG TY TNHH DELOITTE VIET NAM
Ngay 24 (hang 02 nam 2016 Ha N(ii, CHXHCN Viet Nam
4
CONG TY CO PHAN CHeNG KHOAN NGAN HANG CONG THUtiNG VIeT NAM Se 306 Ba Trieu, quin Hai Ba Tnmg Ha N$i, CHXHCN Viet Nam
Brio coo Lid chinh Cho nom tai chinh kit thuc
ngay 31 thong 12 nom 2015
BANG CAN DOI KE TOAN
Tgi ngay 31 thong 12 nom 2015
TAI SAN Ma so Thuyet minh
MAU SO B 01-CTCK Dan vi: VND
31/12/2014
A - TAI SAN NGAN HAN A 100 811.652.185.106 476.819.722.790
(100=110+120+130+140+150)
I. Tien vi cac khoin twang throng tan 110 5 568.296.311.052 272.255.464.714
1. Tien 111 323.296.311.052 205.255.464.714
2. Cac khoan tuang ducmg tien 112 245.000.000.000 67.000.000.000
IL Cac khoan dau to tai chilli' ngin han 120 6 29.762.412.618 35.043.768.318
1. Diu tu ngan han 121 30.261.966.732 36.073.213.615
2. Dv phong giam gia dL tu ngin han 129 (499.554.114) (1.029.445.297)
III. Cac khoin phai thu ngan hgn 130 9 212.671.081.510 168.917.570.473
1. Phai thu khach hang 131 657.210.000 274.850.000
2. Tra trirac cho ngutri ban 132 2.008.117.950 1.540.585.252
3. Phai thu hoot Ong giao dich cluing khoin 135 10 202.074.430.533 161.300.073.047
4. Cfic khoan phai thu khac 138 11 7.931.323.027 5.802.062.174
IV. Hing din kho 140 167.650.417 60.490.056
V. Tai sin ngin hgn khic 150 754.729.509 542.429.229
1. Chi phi tra fru& ngan han 151 427.286.444 531.229.229
2. Thue gia tri gia tang duqc khau trio 152 9 312.443.065
3. Tai san ngan han khac 158 15.000.000 11.200.000
B - TAI SAN DAI HAN (200=220+250+260) 200 513.814.814.892 662.458.472.882
1. Tail sin c4 djnh 220 43.286.039.997 43.420.289.225
1. Tai sin co dinh hail hint] 221 14 5.300.560.858 5.675.245.014
- Nguyen gici 222 25.433.776.426 25.617.410.387
- Gia trj hao mon lily ki 223 (20:133.215.568) (19.942.165.373)
2. Tai sin co Binh vo hinh 227 15 36.864.479.139 37.745.044.211
- Nguyen gia 228 52.467.707.756 52.283.929.722
- Gia trj hao mon lay ki 229 (15.603.228.617) (14.538.885.511)
3. Chi phi du to Lay chmg co ban do!' clang 230 1.121.000.000
IL Clic khoin du tir Iii chinh dal hgn 250 7 451.239.126.362 600.268.692.099 1. Chimg khoan sin sang a ban 254 456.801.960.002 606.801.960.002
2. Dv phong glom gia dau tu tai chinh dai han 259 (5.562.833.640) (6.533.267.903)
III. Tai sin dal hgn khic 260 19.289.648.533 18.769.491.558 1. Chi phi frit truck dai han 261 12 6.693.546.957 8.673.389.982 2. Tien ni)p Quy ha trq thanh town 263 13 12.596.101.576 10.096.101.576
TONG CONG TAI SAN (270=100+200) 270 1.325.466.999.998 1.139.278.195.672
Ccic thuyit minh tit trang 12 den trang 35 la to0 phOn h9p thanh act brio cho tai chinh
5
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THliONG VICT NAM
Rao cio tai chink
s6 306 Ba Trieu, quail Hai Ba Tnrng
Cho narn tai chinh ket auk Ha NOi, CHXHCN Viet Nam ngay 31 than 12 nam 2015
BANG CAN DOI KE TOAN (Tap theo)
Tgi ngay 31 thong 12 nom 2015
NGUON VON Mi so A Thuyet
mink 31/12/2015
MAU SO B 01-CTCK Dan vi: VND
31/12/2014
A - NV PHA1 TRA (30310+330) 300 330.392.979.305 213.282.469.410
I. Nv ngin him 310 328.026.604.369 211.642.220.599
1. Phil tra ngutri ban 312 996.164.229 1.166.530.373
2. Ngutri mua tra tien tnrerc 313 1.250.170.000 744.170.000
3. Thus va cac khoim phai nOp Nha nuerc 314 16 7.651.985.600 7.804.303.822
4. Phai tra ngutri lao dOng 315 6.094.786.892 10.046.099.252
5. Cac khoan phai tra, phai nOp ngan kin khfic 319 1.170.639.118 1.066.080.218
6. Phai tra host Ong giao djch chimg khoin 320 17 299.038.754.322 182.222.479.321
7. Phai tra hO ce tire, gee va lai trai phieu 321 4.486.617.308 2.657.950.264
8. Quy khen thtremg, pink 323 2.787.021.280 4.532.696.900 -tA 1 Nk-
9. Doanh thu chua thuc hien ngin han 328 4.550.465.620 1.401.910.449 Cot H. Ncr diii hnn 330 2.366.374.936 1.640.248.811 ACH NE
1. Doanh thu chtra thuc high dai han 338 2.366.374.936 1.640.248.811 0E. VIE
B - VON CHO SO Hal (400fr-410) 400 995.074.020.693 925.995.726.262 'vG
L Vim chfi str him 410 18 995.074.020.693 925.995.726.262
1. Von dien 10 411 837.303.380.000 789.934.000.000
2. Thiing du ven ce phan 412 6.223.512.734 6.273.512.734
3. Wm Ichic ciia chu so hull 413 17.501.025.834 14.178.547.272
4. a phieu quy 414 (255.742.104) (255.742.104)
5. Quy dv phong tai chinh 418 17.501.025.834 14.178.547.272
6. Lori nhuars sau thus chua phan phOi 420 116.800.818.395 101.686.861.088
TONG CONG NGUON VON (44300+400) 440 1.325.466.999.998 1.139.278.195.672
Ccic thuyit minh to trang 12 din trang 35 /a b0 phein hqp thlmh cua &do coo Uzi chinh
6
MAU SO B 01-CTCK Don vi: VND
31/12/2015
31/12/2014
13.891.920.740.000
6.716.056.550.000
8.510.790.000
6.704.782.610.000
2.763.150.000
51.914.900.000
51.914.900.000
6.592.266.430.000
6.592.266.430.000
101.338.540.000
500.000.000
100.838.540.000
2.875.710.000
72.330.000
2.803.380.000
427.468.610.000
427.468.610.000
19.980.000.000
8.145.158.750.000
5.267.731.070.000
10.436.470.000
5.255.257.050.000
2.037.550.000
36.819.260.000
36.819.260.000
2.512.421.990.000
2.512.421.990.000
97.867.650.000
97.867.650.000
2.725.890.000
110.000
2.725.780.000
227.592.890.000
227.592.890.000
50
M
)11
197.009.710.000
196.970.210.000
3.580.000
196.906.630.000
60.000.000
39.500.000
39.500.000
126.052.900.000
126.052.900.000
4.140.000
126.028.760.000
20.000.000
8. Chin khoin chiral hru 4 cum khich hang 51.860.000
9. Chirng khoin chtra Iuu 4 cia cong ty chirng khoin
Phan) Thj Tinily Hang Ngutri g phing Ko toin
ONG T CO PHAN
OWING KHO NGAN HAN e 0 lJ
CONG THUG, VI4T NAM •
r/4 N g Phan Dar ng Clam (16c
0.000 110.686.990.000
V6 Hai
CONG TY CO PHAN CHUG KHOAN NGAN HANG CONG THIXONG VleT NAM
Brio c6o tai chinh
SO 306 Bi Tri4u, quilt Hai Bi Tnmg
Cho Om tai chinh kOt th6c Hi N0i, CHXHCN Vi0t Nam ngiy 31 thing 12 nom 2015
BANG CAN DOI Kt TOAN (Tiep theo)
Tai ngiry 31 thong 12 nom 2015
CAC CHI TIED NGOA1 BANG CAN DOI ICE TOAN
1. Tii sin co djnh thue ngoii
6. Chi?ng khoin hru 4
6.1. ChOng khoin giao djch
6.1.1. Chring khocin giao djch cua thanh vien luu 4
Ma so
001
006
007
008
6.1.2. Chang khocin giao djch cia khach hang trong nuor 009
6.1.3. Chang khocin giao djch cia khdch hang nuerc ngoili 010
6.2. Chimg khoin tgm ngimg giao djch 012
6.2.1. Cluing khoan tam ngieng giao djch c:ia khrich hang trong 014 nuor 6.3. Chimg khogn cam co 017
6.3.1. Chung khoan cam cd cia khach hang trong mak 019
6.5. Chung khoin chit' thanh town 027
6.5.1. Chang khodn cher thanh toan cua thanh vien luu ky 028
6.5.2. Chling kJ:min cher thanh toan curt khrich hang trong mak 029
6.7. Chang khoin chtt giao djch 037
6.7.1. Chting khocin cha giao djch cua thanh vien luu ky 038
6.7.2. Chang khodn che giao djch cua khach hang trong nu& 039
6.8. Chang khogn kj, quy dam bap khoin vay 042
6.8.1. Chang khoan kfi guy dam bcio khoan vay cua khach hang 044 trong nowt
7. Chirng khoin Iva 4 cong ty dpi cluing chit.* niem yit 050
7.1. Chung khoin giao djch 051
7.1.1. Chiing khoan giao djch cua thanh vien luu ky 052
7.1.2. Ching khoan giao djch trio khcich hang trong nuerc 053
7.1.3. Ching khan: giao djch cua khcich hang nuerc ngoai 054
7.2. Chimg khoin tam nerng giao djch 056
7.2.1. Chting khoan tam nem giao djch cia khach hang trong 058 nuor
Ha N ngay 24 thcing 02 nam 2016
Cac thuyit minh tit trang 12 den trang 35 1a by ph an hqp thanh trio brio cat) tai chinh
7
MI Thuytt . so mink
2015
2014
234.629.220.453
40.780.048.271
60.557.339.912
200.000.000
24.415.454.545
77.085.384.307
8.775.812.770
22.815.180.648
177.266.455.922
53.961.052.999
58.406.808.039
300.000.000
1.910.000.000
30.095.288.749
4.781.943.366
27.811.362.769
177.266.455.922
60.708.722.960
116.557.732.962
33.619.249.144
82.938.483.818
01
01.1
01.2
01.3
01.4
01.5
01.6
01.9
10 234.629.220.453
11 19 100.050.168.740
20 134.579.051.713
25 20 39.445.859.219
30 95.133.192.494
31 17.226.485
32 20.674.646
40 (3.448.161)
50 95.129.744.333
51 21 18.258.526.303
60 76.871.218.030
235.701.727
4.025.000
231.676.727
83.170.160.545
16.720.589.300
66.449.571.245
CONG TY 0 CO'PHNN
* CHONG KHOAN O NGAN HAN ▪ CONGTHUO,
VICT NAM
1 1
1
1
CONG TY CO PHAN CHIYNG KHOAN NGAN HANG CONG THUONG VICT NAM SO 306 BA TriOu, quAn Hai BA Tnmg Ha NOi, CHXHCN ViOt Nam
CHI T1EU
1. Doanh thu host ding kinh doanh chirng khoin
Doanh thu hog dOng m&i giai chi ng khofin
Doanh thu boat dOng dau to chimg lchoan, gop von
Doanh thu bhp Ii nh phat hanh chimg Ichofin
Doanh thu dai 1S/ phat hanh chUng khofin
Doanh thu hoot dOng tir van
Doanh thu hmkS, cluing khoan
Doanh thu khac
2. Doanh thu thuan ve hot gong kinh doanh (101)
3. Chi phi hoot dOng kinh doanh
4. Lii eh) cfia hot ding kinh doanh (210-11)
5. Chi phi quail ljr doanh nghiOp
6. Lgi nhukin thuin tir hold ding kinh doanh (3120-25)
7. Thu nhAp 'chic
8. Chi phi khic
9. (LO)/Lgi nhutin khic (431-32)
10. Tang lqi nhuin ke toin trete that (530+40)
11. Chi phi thus thu nhAp doanh nghiOp hiOn hanh
12. Lqi nhuin sau thug thu nhip doanh nghiep (60=50-51)
13. LAi ca bin tren a phitu
Bio cio tai chfnh Cho nam tai chinh ket tittle
ngay 31 thing 12 nam 2015
70 918
803
BAO CAO KET QUA HOAT DQNG KLNH DOANH
Cho nam tai chinh kit thlic ngay 31 thing 12 nam 2015
MAU SO B 02-CTCK Dan vi: VND
Phgm Thj Thity tang 5 An Hai Nguiri lip Trufmg piling ICE toin
ng Phan floc Tang Giim doic
Ha NNi, ngay 24 'hang 02 nam 2016
Clic thuyit minh tir trang 12 den trang 351a b'a phan hap thanh cua bao cao tai chfnh
8
CONG TY CO PHAN CHONG KHOAN NGAN HANG CONG THIAING VICT NAM S6 306 Ba TriOu, quin Hai Ba Tnmg Ha N0i, CHXHCN ViOt Nam
Bin coo tai chinh Cho nim tai chinh ket thfic
ngiy 31 thing 12 nail) 2015
BAO CAO CHUYEN TIEN n Cho nom tai chinh kit rink ngay 31 thong 12 nom 2015
CHI TIEU MA s6
MAU SO B 03-CTCK Don vi: VND
2015 2014
I. LIEU CHUYEN TIEN TU HOAT DQNG KINH DOANH
I. Lpi nhugn trurk thui 01 95.129.744.333 83.1 70.160.545
2. Diiu chinh cho cac kholn:
KhAu hao tii son c6 dinh 02 2.223.265.558 4.215.807.188
Cac khoin du phong 03 (1.500.325.446) 7.463.854.784
(LAO tir hoat ding dku tu 05 (67.139.486.858) (64.229.204.583)
Chi phi Ili vay 06 8.750.000
3. L91 nhutin tir hogt dPng kink doanh trinkc thay doi vim btu ding
08 28.713.197.587 30.629.36 7.934
Thay d6i cic khoan phai thu 09 (41.347.523.549) (106.130.037.731)
Thay d6i hang t6n kho 10 (107.160.361) 24.497.454
Thay d6i cac khoin phai tra (khong ke thue thu nhip doanh 11 116.848.061.965 33.413.611.459 nghi6p phai nip)
T.-•\
.= • Thay d6i chi phi tra fru& vi tai sin ngin han 12 2.083.785.810 2.105.430.338 *
Tien lii vay di Ira 13 (8.750.000)
Thue thu nhip doanh nghiOp di nip 14 (16.580.402.753) (17.644.733.735)
Tien thu khic tir hoat ding kinh doanh 15 4.701.294.229 680.000.000
Tien chi khic cho hoat ding kinh doanh 16 (16.693.693.448) (10.127.534.946)
Luu ckuyin tiro than tit hog tiling kink doanh 20 77.61 7.559.480 (67.058.149.227)
II. LUIJ CHUYEN TIEN TI! HOAT DQNG DAU
1. Tien chi a mua s6m tai sin c6 dinh vi cac tii son dii han khic
21 (2.089.016.330) (42.148.334.000)
2. Tien thu tir thanh1jr, nhuqng ban TSCD vi cac tii sin dai han khic
22 15.081.818 234.992.727
3. Tien chi cho vay, mua cic cong cy nq ctia don vj khic 23 (115.000.000.000) (475.000.000.000)
4. TiL thu hOi cho vay, bin lai ding cy nq ctia dam vj khic
24 260.000.000.000 380.000.000.000
5. Tien chi du tu g6p von vio don vi khac 25 (74.899.130.485) (11.569.265.200)
6. Tien thu hOi dau to v6n vio don vj khic 26 85.990.377.368
7. Tien thu lii cho vay, c6 tut vi lqi nhuAn duqc chia 27 64.405.974.487 66.755.040.800
Lint chuyin ta n thsan tit hog d5ng ean to 30 218.423.286.858 (81.727.565.6 73)
Ccic thuyit minh tit trang 12 den trang 351a be) phan hop thank caa bdo cho tai chinh
9
° C
CONG TV •0 CO CO PHAN * CHONG OAN
NGAN H CONG TH
VI&T N
Phom Thi Thfiy HAng
Vb n Hai Ngtriri lAp Truirng phang Ke toan
g Phan 'Mc Tong Clam d6c
Ha NOi, ngety 24 duing 02 nom 2016
CONG TY C6 PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIST NAM SO 306 Ba Trieu, quAn Hai BA Tnmg Ha Nbi, CHXHCN Viet Nam
Bao coo thi chinh Cho nim tai chinh ket thac
ngay 31 thang 12 nim 2015
BAO CAO LUU CHUYEN TIEN TE (Tiep theo)
Cho nom Jai chinh kit link ngery 31 thang 12 nom 2015
MAU SO B 03-CTCK Dan vi: VND
CHI TIEU Ma s6 2015 2014
III. LIM CHUYEN TIEN TU. HOAT HONG TAI CHiNH
1. Tien thu tir phat hanh co phieu, nhAn von gap caa chu so him
31 13.087.050.000
2. Tien vay ngin han, dii han nhAn duqc 33 15.000.000.000
3. Tien chi tra nq gOc vay 34 (15.000.000.000)
4. CO tac, loi nhuar' di tra cho chi sahau 36 (46.613.174.400)
Luu chuyIn tien thuhn tit hoot ding tai chink 40 (33.526.124.400)
Liru chuyen tan thuln trong nim (50=20+30+40) 50 296.040.846.338 (182.311.839.300)
Tien vi twang throng tan du nim 60 272.255.464.714 454.567304.014
Tien vi tuling throng tan cu6i nim (70=50+60) 70 568.296311.052 272.255.464.714
Co tac, lcri nhuAn di tra cho chit so hiiv trong Mm khong bao gOm 47.369.380.000 VND, la do COng ty di dam hien phat hanh crO phieu a chi tra cto tac nim 2014 veri srS lucrng c6 phieu phat hanh them 4.736.938 c6 phieu vai gia trj twang duang 47.369.380.000 VND. 0
Cac thuyert minh to trang 12 din trang 351a bet phOn hop thanh mia bao cho tai chinh
10
CHI TItU
SO dir du nim SO ting/giim
Thuyet minh 01/01/2014
2014 2015
01/01/2015 Ting Giim Tang
VOn dieu le 18 789.934.000.000 789.934.000.000 47.369.380.000
Thing du von co phith 18 1.920.020.630 6.273.512.734 4.353.492.104
VOn }chic cis chu so hem 18 10.916.698.457 14.178.547.272 3.261.848.815 3.322.478.562
CO phieu quy 18 (8.989.300.000) (255.742.104) 8.733.557.896
QuY dv phong tii chlnh 18 10.916.698.457 14.178.547.272 3.261.848.815 3.322.478.562
Lqi nhuin sau thug chua phi n phOi
18 95.153.747.087 101.686.861.088 66.449.571.245 (59.916.457.244) 76.871.218.030
899.851.864.631 925.995.726.262 77.326.760.979 (51.182.899.348) 130.885355.154
MAU Sd B 05-CTCK Don vi: VND
SO chr cad nim
31/12/2014 31/12/2015
789.934.000.000 837.303.380.000
6.273.512.734 6.223.512.734
14.178.547.272 17.501.025.834
(255.742.104) (255.742.104)
14.178.547.272 17.501.025.834
101.686.861.088 116.800.818.395
925.995.726.262 995.074.020.693
Giim
(50.000.000)
(61.757.260.723)
(61.807.2 23)
0 GONG TY . CO.PHA'N
CHC/NG KHOAN O NGAN HANG
CONG THUCJ • 1,11/T NA
Mill NM 11111 NMI SIM IMO 11111 s OM NE SIN 1— NEI INN 11111 11111
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CoNG THIMING VII T NAM
Blo do till chinh
SO 306 BA Tri6u, qu#n Hai BA Tnmg
Cho nam tai chinh het Utile Ha N6i, CHXHCN Vi6t Nam ngay 31 thang 12 nAm 2015
BAO CAO TiNH HINH BIEN DQNG VON CHU SO Hiru
Cho nom tai chinh kit link ngay 31 thcing 12 nein, 2015
Ph;tm Thj Thiry HAng Ngteri 1#p
VA An Ai KO toan truirng
Kh ng Phan Mc Tong Clam d6c
Hd N al, ngay 24 Mang 02 nom 2016
Ccic thuyit minh tU trang 12 din trang 35 la ba phan hop thanh cua bac) coo tai chink 11
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIeT NAM
Bio cio tai chinh
Se 306 BA Tr*, quart Hai BA Tnrng
Cho nam tai chinh ket thiic Ha NOi, CHXHCN Viet Nam ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH MAU SO B 09-CTCK Cac thuyet minh nay la mOt b¢ phan hop thanh va can cluor cloc diing the vii bac) cao tai chinh ken theo
1. THONG TIN KHAI QUAT
HInh thirc sb ham yen
Cong ty C6 phan Ch'ing khoin Ngan hang Cling thuang Viet Nam (g9i tit lit "Cong ty") la cling ty c6 phan do Ngan hang TMCP Cong Thtrcmg Viet Nam ding voi cac ce dOng khac thanh asp tai Viet Nam theo Gay phep hog dOng kinh doanh clang khoin se 1071UBCK-GP ngay 01 thing 7 nam 2009 do Uy ban Chting khoan Nha nu& cap yen se yen dieu le ban du IA 789.934.000.000 VND. Ngay 30 thing 10 nam 2015, Uy ban Chting khoin Nha mac da cap Giiy phep dieu chinh s6 50/GPDC-UBCK tang von dieu le cii Cong ty len 837.303.380.000 VND.
Ngay 01 thing 7 nam 2009, cg phi& cua Cling ty da duac chinh thin giao dich tren Trung tam Giao dich Ching khoin HA NOi (nay la Sr Giao dich Ching Ichok HA NOi).
Cong ty me dm Cong ty la Ngan hang TMCP Cling thucmg Viet Nam.
Teng s6 nhan vien cira Cong ty tai ngay 31 thing 12 nam 2015 IA 136 ngutri (tai new 31 thing 12 nam 2014: 118 ngutri).
Nginh nghe kinh doanh va boat dung chinh
Cong ty hoat dOng trong linh vuc chimg khok.
Hog dung chinh ctia Cong ty IA mei giai cluing khoin; tu van tai chinh, tu vin tu clang khoin; tu doanh chimg khok; bio lanh phit hAnh chimg khoin; km Icy chirng khoan va Ow hien cac nghiep va khic phi] hap IA quy dinh civa phip lutit del vii cong ty chting khoin.
2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CH1NH
Co* so' lap bio cio tai chinh
Bac cio tai chinh kern theo duqc trinh bay bang Deng Viet Nam (VND), theo nguyen tic gia gik va phi hcrp vbri chat mi,rc ke toan, chi dO ke toan ip dm% cho cac ding ty chung khoin ducrc BO Tai chinh ban hanh kern theo Thong tu se 95/20081TT-BTC ngay 24 thing 10 nam 2008, Thong tu se 162/2010/TT-BTC ngay 20 thing 10 nam 2010 huang dart sirs d6i, be sung Thong tu se 95/2008/TT-BTC va cac quy dinh phip ly ce lien quan den viec lap vi trirth bay bio cio tai chinh.
Bic cio tai chinh kern theo khOng nham phk anh tinh hinh tai chinh, ket qua hog dOng kinh doanh, tlnh hlnh luu chuyen lien to vi tlnh hinh bien dOng v6n chuff se; hilu theo cac nguyen tic vi thong le k6 Man duqc chip nhan chung tai cac mac lchic ngog Viet Nam.
Nam thi chinh
Nam di chinh clan Cong ty bat dau tfr ngiy 01 thing 01 vi ket thtic vio ngay 31 thing 12.
12
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIYONG VleT NAM
Bio cao Wi chinh
SO 306 Ba Trieu, quiin Hai Ba Thing
Cho nam tai chinh ket thtic Ha NOi, CHXHCN Viet Nam ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Cac thuyert minh nay la mot b() ph4n /KT thanh vet can du9c d9c dejng then veii bao cao tai chinh kern theo
3. AP DUNG HVONG DAN TOAN Meg
Ngay 30 thing 12 nam 2014, BO Tai chinh da ban hanh Thong tic se 2I0/2014/TT-BTC ("Thong to 210") htremg din the dO ke toan iA ding dei ydri cling ty chirng khoan. Thong to nay c6 hieu luc cho nam tai chinh bit du vio hoac sau ngay 01 thang 01 nam 2016. Thong to 210 thay the cho cac quy djnh ye the de ke toan 4 ding dei yeti cong ty chimg khoan ban hanh theo 'Thong to se 95/2008/TT-BTC net), 24 thang 10 nam 2008 huang din Ice toan ap ding dei vai ding ty chting khoan. Ban Teng Giant d6c dang &nit gia muc dO anh huong cita viec ap ding Th6ng to nay den cac bao cao di chinh trong ttrcmg lai cua Cong ty.
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh sach ke toan chit yeu &rot Cong ty ip dyng trong viec 1p bao cao tai chinh:
tinh ke toan
Viec 18p bao cao tai chinh tuan thu theo chuan muc Ice toan, the de ke toan ap ding cho cac cong ty chimg khoan &gm BO Tai chinh ban hanh kern theo Thong to so 95/2008/TT-BTC ngay 24 thing 10 nam 2008 huang din Ice toan 4 ding doc i vhi cong ty chimg khoan, Thong to 162/2010/TT-BTC ngity 20 thang 10 nam 2010 huong din sira d6i, be sung Thong to se 95/20081TT-BTC va cac quy djnh phap c6 lien quan den viec lip va trinh bay bio cao tai chinh yeu cau Ban Icing Giam dec phai c6 nhftng tr6c tinh vi gia djnh anh htrong den se lieu bio cao ye cling nq, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay 14 bio cao tai chinh ciing nhu cac se lieu bio cao ye doanh thu va chi phi trong suet nam tai chinh. M8c du cac trac tinh ke toan ductc lap bang tit ca su hieu biet can Ban Tong Giant dec, ket qua host Ong kinh doanh thyc to c6 the khic vai cac uac tinh, gia dinh dot ra.
C8ng cy tai chinh
Chi nhiln ban dlisi
Tai san tai chinh: Tai ngay ghi nhan ban dau, di san tai chinh dtrqc ghi nhan theo gia gOc cOng cac chi phi giao dich c6 lien quan trkrc tiep den viec mua sera di san tai chinh do.
Tai san tai chinh cita Cong ty bao g6m ti6n, cac khoan Wang throng tien, cac khoin phai thu khach hang, phai thu khac, cac khoan ky quy ngin han va cac khoitn dau to ngan han, dal hp.
Cong ncr tai chinh
Tai ngay ghi nhOn ban din, cling nq di chinh &gm ghi nhan theo gia gOc cong cac chi phi giao djch c6 lien quan tnrc tiep den viec phat hanh cong nq tai chinh d6.
C8ng nq tai chinh can Cong ty bao gem cac khoin phai tra ngutri ban va phai tra khac.
Ddnh gib sau lin ghi nh#n ban dliu
Hien tai, chtra c6 quy dinh ve danh gia lui cong cy tai chinh sau ghi nhOn ban du.
13
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIXONG VleT NAM S6 306 Ba Tr*, quen Hai Ba Tnmg Hi N0i, CHXHCN Viet Nam
Bao cao thi chinh Cho narn tai chinh ket thuc
ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU S6 B 09-CTCK Ccic thitylt mink nay a m5t be) ph(m hop thanh va can chew cloc (Ping then voi &Jo cao tai chinh kem theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU' YEU (Tiep theo)
Tien vi cac khoin twang throng ties
Tien va cac khoan hrcmg duong tien bao g6m den met tai quy, cac khoan den giri khong kS, hart, cac khoan hr ngin han, c6 kha nang thanh khoan cao, de ding chuyen doi thanh ben va it raj ro lien quan den viec hien dung gia tn.
Tien gin ngan hang bao g6m tien giri thanh town cua Cong ty va tien can nha dAu tu chfrng khoan tai ngin hang chi dinh cho muc dich thuc hien cac giao dich cht'mg khoan.
Tien gui thanh town bt1 tnY giao djch chang khoan la A tien cua Ong ty chimg khoan, can nha deu tu tai tai khoan cua cling ty chimg khoan ma 6 ngfin hang chi dinh de sari sang thaw gia thanh town bu tr6 giao djch chimg khoan.
flea tv tai chinh ngiin hgn
Diu tu ngin han bao gem cac khoan tien gui c6 ky han tren 3 thing, chfrng khoan thtrang mai va chfmg chi guy.
Dau to ngin han dtrqc ghi nhen theo gia gin hit du phong giam gia dAu to ngin han.
Du phong giam gia cho cac khoan dAu hr chrqc Cong ty thuc hien theo huang dAn tai Thong tu se 146/2014/TT-BIC ngay 06 thing 10 narn 2014 cult BO Tai chinh huang the dO tai chinh dOi vii cling ty chting khoan, cling ty quan 1y quy. Theo d6:
D6i vai chting khoan da niem yet, Cling ty dp dung gia deing cira tai ngly gAn nhat c6 giao djch tinh den ngay trich lep du phong.
- Doi vii cluing khoin ding Icjr giao djch (c6 phieu Clang ky giao djch tai Upcom), Cong ty ap dung gia Clang cira tai ngay gin nhit ce giao djch firth den ngay trich lep du phong.
DOi yeti chUng khoan chua niem yet va chua clang ky giao dich, du phong giam gia cho cac chin% khoin dtrqc thIrc hien ten ca so &rib gia cult Ban T6ng Giam d6c ye gia trj suy giam cua cac co phieu, dtra tren mitt gia giao djch thuc to theo bao gia cult 3 cling ty chimg khoan khac c6 giao dich tai th6i diem din nhat yeti th6i diem trich lep du phOng nhung khong qua mat thing tfnh den ngay trich lep du phong do Cling ty thu thep.
Du phong giam gia du tu ngin han duqc ghi nhen vao chi phi host dOng kinh doanh chting khoan cua Cong ty.
Gilt g6c cult cac khoan to xac Binh theo phtrcmg phap binh quan gia quyen.
14
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIAING VIVI' NAM
Bao ego thi chinh
So 306 Ba Trieu, glib Hai Ba Tnmg
Cho nam tai chinh ket thirc Ha Nei, CHXHCN Viet Nam ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tap theo) MAU SO B 09-CTCK Ctic thuyb mink nay M mOt by phan hap thanh va can dugc dac clang that vori bdo ea° tai chinh ken theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tap theo)
Nq phai thu
Nq phai thu la se tien c6 the thu hei cart khach hang hoc cac doi tugng khac, bao gem phai thu ti hoat doting giao djch chimg khoin, phai thu phi cung cap djch m6i gioi, to van cho nha dau tu, lai dv thu ye djch Nrkt tai chinh, va cac khohn phai thu ye djch vp khac.
Phtii thu hogs dOng giao djch chang khocin: Phai thu hoat dOng giao djch chimg khoan bao gem phai thu khach hang ye giao djch ky guy, phai thu nha diu tu tong giao djch chimg khoan ve phi djch va moi gi6i, phi ltrukj, chimg khoan.
Ng phai thu dugc trinh bay theo gia trj ghi se trir di cac khoan dg phong phiti thu kh6 dei. Dtr phong phai thu kh6 dei dugc trich lap cho nhttng khofin ng phai thu da qua has thanh town tir sau thing trey len, hoc cac khoan nq phai thu ma ngutri nq kh6 c6 kha nang thanh town do bj thanh 1Sf, pha san hay cac kh6 khan Wang hr.
Tki sin c6 djnh hiku Minh vi khAu hao
Tai san co djnh hair hinh dugc trinh bay theo nguyen gia trir gia1rj hao mon luy ke.
Nguyen gia tai san co djnh hiht hinh bao gem gia mua va toan be cac chi phi khac lien quan tnrc tiep den viec dui tai sin vao tang thai sin sang sir clung.
Tai san c6 djnh hitu hinh dugc khau hao theo phuong phap dirtmg thing dkra tren thiri gian ham dvng trac tinh, cp the nhtr sau:
Nam 2015 54 nam
Nha cira va vat kien irk 06 - 10
May mec va thiet bj 03 - 07
Thiet bj van phong 03 - 05
Phucrng tien van tai 06
Tai sin ithac 03
Tai sin c6 djnh vo hinh va kWh' hao
Tai san co djnh v8 hinh bao gem quyen sir dung dit va phan mem img clang.
Quyen sik dung &it
Tai san c6 djnh v8 hinh the hien gia trj quyen sir ding dat va dugc birth bay theo nguyen gia trtY gia tri hao mon lily ke. Quyen sir dvng dat dugc phan b6 theo phucmg phap duOng thing dva ten theri gian thue 18 dat la 50 nam tir ngity 10 tilting 11 nam 2014 den ngay 09 thing 11 nam 2064.
Phan mint may tin!!
Phin mem may tinh dirge ghi nhkn ban du theo gia mua va dugc khlit hao theo phutmg phip &a:mg thing chra tren thbi gian hen citing u6c tinh ter 3 den 5 nam.
cc
DE
VIE
15
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUCING VIVT NAM se 306 BA Trieu, qudn Hai Ba Tnmg Ha Nei, CHXHCN Viet Nam
Bio cao tai chlnh Cho nam till chinh ket thitc
ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Cac thuy& mink nay la mot Nphein hvp thanh va can duvc dQc ddng thai vbi bcio cao tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Cac khoin diu tv chimg khoan sin sang d bin
Cdc khohn du tu chimg khodn sin sang de ban IA cac chirng khodn phi phdi sink (bao gem ce phieu vi trai phieu) duqc xfic dinh la sin sang di ban ma khong phdi la cac khoan du tu chimg khoan nim gift den ngay ddo bun hoc la chting khodn throng
Cdc khoan diu to chimg khodn sin sang de ban duqc ghi nlidn bit du to ngay mua khoin tu chimg khoin va duqc xac dinh gia try' ban dAu theo nguyen gid va cac chi phi lien quan den giao dich mua cac khoin diu to chimg khodn.
Du phong giam gia cho cac khoan du tu chting khoan sin sang dt ban duqc Cong ty thuc hien theo nhu huang din tai Thong tu se 89/20131IT-BTC ngdy 28 thing 6 nam 2013 dm BO Tai chinh huang din sira del, be sung Thong to se 228/2009/TT-BTC ngiy 07 thing 12 nam 2009 cua BO Tai chinh huOng din the de trich Idp vi sir dung cac khoan du pheng giam gia hang ten kho, ten thAt cac khoan dAu tu tai chink, nq phii thu kho dbi vA bio faith sin phim, hang hoa, cong trinh xay lip tai doanh nghiep vi Thong to s6 146/2014/TT-BTC ngay 06 than 10 nam 2014 cita BO Tai chfnh huang din the dO tai chinh del voi cong ty chOng khodn, cong ty quart 1y guy.
Cac khoin tra trinfrc dill han
Chi phf tra truac clai han bao gem gia tri lqi the kinh doanh duqc tinh vio gia tri doanh nghiep khi dux hien c6 phin h6a, gid tri c8ng cu, dung cu vi gia tri ghi se cua tai san co dinh khong du dieu kin ghi rihdn IA tai sin c6 dinh theo Th8ng tu se 45/2013/T7-BTC ngiy 25 thing 4 nam 2013 cua BO Tai chinh vi da duqc ghi giam trong nam 2013. Cac khoin tni trurac nay duqc coi la co khd nang dem lai lqi ich kinh to trong tuang lai cho Cong ty v6i thtri han tu• met nam trer len. Gid tri lqi the kinh doanh duqc phan be vio bio cao ket qua hoat dung kinh doanh theo phuong phip throng thing trong vs:mg mutri nam ke tir ngay amg ty Co phin chinh thtic di vio boat dOng. Cac khoin chi phf tri trink dii han khic duqc phan be vio bao cao ket quA hog gong kinh doanh, sir dung phuang phdp dtrimg thing theo cac quy dinh ke town hien hanh.
Phai tri he c6 tat, gee va lai trai phiiu
Phil tra he c6 tac, gec va lai trai phi& phan inh se phAi tri vi tlnh hinh thanh town c6 tirc, g6c vi lai trai phieu ma Cong ty phai tra he cho cac chO so hthi chimg khodn do to chirc phat hanh chimg khoan ay quyen.
Phai tri boat dOng giao dich Chung kholin
Phdi tra hogt Ong giao dich chimg khoan phan inh khoan tien 14 qu9 Cong ty nhdn ttl cac nha diu tu de thuc hien cac giao dich mua ban chirng khofin vhi S8 giao dich chimg khodn.
Phai tra boat gong giao dich cluing khodn can bao gem cac khoin tra phi hog gong kinh doanh, dich vu chting khodn cho SO Giao dich cluing khodn, Trung tam Luu 14 cluing Ichodn vi cac khoin phai tra khdc.
X 250
;IG
ill N,
16
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VI€T NAM
Bio al° tIi chinh
Se 306 Ba Trieu, club Hai Ba Tnmg Cho nam tai chinh ket that
Ha NUL CRXHCN Viet Nam ngay 31 than 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tikp theo) MAU SO B 09-CTCK Cac thuyit minh nay la mOt b6 ph On hop thanh va can dupc dpc dOng thai vhi bao cao tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Doanh thu
Hoot dang mai giai chzing khoan cho ?dui dila tw
Doanh thu hoot dOng moi gieri cluing khoan duqc ghi nhan ten bao cao ket qua hoot dOng kinh doanh khi thoa man a bon (4) lieu kien sau day:
(a) Doanh thu duqc xac dinh tuong dei chic chin;
(b) CO kha fling thu duqc lqi ich kinh to tii giao dich cung cap dich vu dO;
(c) Xac dinh duqc phAn cong viec di hoan thanh tai ngay cua Bang can dei ke toan; va
(d) Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cAp dich vu
do.
Hoot dOng &la tir cluing khoan, gop von
Doanh thu hoot dOng tu cluing khoan, gop v6n bao gem cac khoan chenh Lech ban chimg khoan Ur doanh cua ding ty chimg khoan (duqc ghi nhan &pa ten ThOng bao ket qua thanh than bu trir giao dich chung khoin cua Trung tarn Lau kj, chi ng khoan) va khoin thu lqi hic co phieu, Iii trai phieu, thu tir hoot dOng gop yen lien doanh, lien IA (Ili du to co phieu duqc ghi nhan tren bao cao ket qua hoot dOng kinh doanh tren ca ser thong bao chia lii cua t6 chtic co c6 phen do Cong ty nim gilt; lii dAu to trai phi& va 1ii tir hoot dung gop v6n lien doanh, lien ket &rot ghi /than vao bao cao ket qua hoot dOng kinh doanh ten co sa den tich).
Hoot clung bao ldnh phat hank, clgi 1y phat hanh chang khodn
Doanh thu boat dOng bao lanh phat hanh va dai IS, phat hanh chimg khoan duqc ghi nhan tren bao cao ket qua hoot dOng kinh doanh khi hoan thanh viec thong bao ket qua phat hanh chimg khoan.
Hoot dOng ht yin
Doanh thu tir hoot dOng tu van duqc ghi nhUn ten bio cao ket qua hoot dOng kinh doanh khi dich vu di duqc cung clap, doanh thu &cm xac dinh tuang dei chic chin va xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cAp dich vp do.
Hoot &Ong hat kf, chang khoan
Doanh thu hY hoot gong luu 14 clu'mg khoin cho nha to duqc ghi nhUn Iron bio cao ket qua hoot dOng kinh doanh khi them man ca ben (4) diet' kien sau day:
(a) Doanh thu duqc xac dinh tumig del chic chin;
(b) CO Id& nit% thu duqc Igi ich kinh to tir giao dich cung cAp dich vu der;
(c) Xic dinh duqc phen cong viec dil hoan thank tai ngay cua Bang can deli ke tam; va
(d) Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung tip dich vu
do.
17
CONG TY CO PHAN CHLING KHOAN NGAN HANG CONG THlUtING VII T NAM
Bao cao tai chinh
SO 306 BA Trieu, quail Hai Bi Tnrng
Cho am tat chinh kdt di& HA Nei, CHXHCN Viet Nam ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Ccic thuyeft mink nay M mek ba phan hop thanh va can dupe d,c dl ng theri voi bao ea° tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiip theo)
Doanh thu (Tiep theo)
Hogt d(5ng ay thac ddu gib
Doanh thu hog Ong ity thic dau gia duqc ghi nhan ten bat) cao k& qua hoot ding kinh doanh khi thuc thu.
Doanh thu kheic
Doanh thu khac bao g6m doanh thu lai tin girl ngan hang, lai kj, phieu ngan hang, lai thu dtroc tir host ding giao dich kj, qu5. Doanh thu khac &roc ghi nhan tren bao cao kit qua hog ding kinh doanh tren ca sa d6n tich.
Cac khoan doanh thu lien quan den titan narn tai chinh dirge ghi nhan theo tin dO hoan thanh hoac phan b6 theo &rang thing trong that gian cung cAp djch vu. Gia trj china phan b6 digit ghi nhan la doanh thu chua thoc hien tren bang cAn d6i kd tan.
Thud
Thud thu nhap doanh nghiep the hien tong gia trj cita s6 thud phai tra hien tai va s6 thud hoan lai.
S6 thud phai tra hien tai duce tinh dolt tren thu nhap chju thud trong nam. Thu nhap chju thud khac vai lqi nhan than duqc trinh bay ten hi° cao kit qua hoot ding kinh doanh vi thu nhap chiu thug khong bao g6m cac khoin thu nhap hay chi phi tinh thug hoac duqc khAu trir tong cac nam khac (bao g6m ca 18 mang sang, neu c6) va ngoai ra khong bao g6m cac chi lieu khong chiu thus hoac khong &roc khAu trir.
Thud thu nhap hoan lai &roc tinh tren cac khan chinh Lech gitta gia tri ghi s6 va co sa tinh thud thu nhap dia cac khoin mac tai sin hoac cling nq tren bao cao tai chinh va &roc ghi nhan theo phtrong phap bang can d6i ki toan. Thud thu nhap hoan lai phai tra phai duqc ghi nhan cho tat ca cac khoin chinh lech tam tilt:A can di sin thud thu nhap hoan lai chi dtroc ghi nhan khi chic chin c6 du Igi nhan tinh thud trong Wong lai de khAu trU cac khoin chinh Lech tam thai.
Thud thu nhap hoar) lai duqc xac djnh theo thud sat do tinh 0 dp dung cho nam tai sin &roc thu hoi hay nq phai tra &roc thanh town. Thud thu nhap hoan lai ducfc ghi nhan vio bao cao kit qui hog ding kinh doanh tra truang hop khoin thud da c6 lien quan din cac khoin mix duqc ghi thing vao von chiu sa hihi. Trong trutmg hop do, thud thu nhap hoan lai ding duqc ghi thing vao von chit sa
Tai san thud thu nhap holin lai va nq thud thu nhap hoan lg phai tra duqc bU tnY khi Cong ty c6 quyin hqp phap de bA trir giOa tit sin thud thu Map hien had' yen thud thu Map hien hanh phai nip va khi cac tai sAn thud thu nhap hoax' Iqi vi nq thud thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh nghiep dtroc quan 1j, bai cang met co quan thud vet C6ng ty c6 du dinh thanh town thud thu nhap hien hanh tren co sa thuan.
Viec xac djnh thud thu nhap dia Cong ty can dr vac) cac quy Binh hien hanh ve thud. Tuy nhien, nhttng quy dinh nay thay dOi theo tilng thai Icj, va viec xac dinh sau cung ve thud thu nhap doanh nghiep thy thuOc vio kit qui kiem tra cua co quan thud co thaw quyin.
Cac log thud khic &roc Ap dung theo cac lat thud hien hanh tai Viet Nam.
18
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIII NAM
13.4o clio tii chinh
S6 306 Bit Trieu, quan Hai Bi Tnmg
Cho nam till chinh ket thitc Ha Nei, CHXHCN Viet Nam ngay 31 thang 12 narn 2015
THUYET MINH BAO CAO TAI CHINH (Tiep then) MAU S6 B 09-CTCK Cac thuyit minh nay la mOt ba phan hop thanh va can &tor doe &mg thal vvi bcio cat) tai chinh kem then
5. TIEN VA CAC KHOAN TUCING DUCING TIEN
31/12/2015 VND
31/12/2014 VND
Tien mat 83.757.905 58.396.628
Tien giri ngan hang 298.861.576.467 190.213.308.432
Trong do: Tien gill cita Nha dau to 249.897.490.344 162.349.357.201
Tien girl thanh town bu tn} giao djch cluing khoin 24.350.976.680 14.983.759.654
Trong Tidn gui czia Nha &in to 23.942.177.082 14.927.585.157
Cac khoan Wong duang tien (*) 245.000.000.000 67.000.000.000
568.296.311.052 272.255.464.714
(*) Cac khoan tuang throng tien the hien cac hop d6ng tien giri ngin han c6 kjr han clued 3 than.
6. CAC KHOAN DAU TAI CHINH NGAN HAN
31/12/2015 31/12/2014
Chan khoin ldnh doanh VND VND
s CI
C6 phieu chua niem yet - giao djch phi tap tning 4.330.382.320 4.488.648.040 TRACH
phieu chua niem yet - clang ky giao dich qua he thong 2.009.650.638 1.066.352.758 DE
Upcom VII .
CO phieu niem yet 1.421.933.774 13.018.212.817
Chting chi quy 7.500.000.000 7.500.000.000
15.261.966.732 26.073.213.615 Dam tir nein hen khIc
Tien giri co kj, han 15.000.000.000 10.000.000.000
15.000.000.000 10.000.000.000
Trir. Du phong giam gia dau to ngin han (499.554.114) (1.029.445.297)
Dy• phong thing khodn churl niem yet (353.433.562) (252.680.810)
Ettx phong chang khoein niem yet (146120.552) (776.764.487)
Dim tv tai chinh ngin hen 29.762.412.618 35.043.768.318
19
125(
•NG
TN.011
,
4.1
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CoNG THUONG VICT NAM s6 306 Bi TriOu, quail Hai Bi Tnmg Hi No CHXHCN ViOt Nam
Blo cao tIi chinh Cho non tii chinh k6t thac
ngiy 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINN (nip theo) MAU S6 B 09-CTCK Ceic thuyit mink nay la mOt b0 plkin hop thanh va can chivy doe dong thai val bcio ccio tai chinh kern theo
7. CAC KHOAN DAU TU. TAI CHINH DAI HAN
31/12/2015 VND
31/12/2014 VND
Din tar chirng khoin dai hen
Co phieu chua niem yet 152.800.000.000 152.800.000.000
Trdi phieu chua niem yet 300.000.000.000 450.000.000.000
Trai phieu niem yet 4.001.960.002 4.001.960.002
456.801.960.002 606.801.960.002
Trir: Du. phong giam gid dau to tai chinh dai han (5.562.833.640) (6.533.267.903)
DAu to dai hgn khfic 451.239.126.362 600.268.692.099
20
MINI 11111 r— 11111 SIN MI r-- NMI N— r UM— UN 11111 INN NM NO
CONG TY CO PHAN CHITNG KHOAN NGAN HANG CONG THVONG VI) T NAM S6 306 1311 Tri0u, qu0n Hai Ba Tnmg Ha N0i, CHXHCN Vi0t Nam
THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyit minh nay la m(it b¢ phan hop thanh va can dwc cloc dung then vii bao cao tai chin!' kem theo
8. TINH HiNH CAC KHOAN DAU TU. TAI CHINH
Chi tiet bien dOng gia trj thj Indmg cua chimg khoin kinh doanh va dau to cluing khoin dai han:
Bio csio titi chfnh Cho nam tai chfnh ket thac
ngay 31 thang 12 nam 2015
MAU SO B 09-CTCK
Chi lieu hung Gil tri theo s41 ke twin So val gii thi InnYng Ping gii tri theo gii thi trung 31/1212015 31/12/2014 31/12/2015 31/12/2014 Ting Gam 31/12/2015 31/12/2014
VND VND 31/12/2015 31/12/2014 31/12/2015 31/12/2014 VND VND VND VND VND VND
Ching khoin thong ogri CO phieu niem yet 152.865 501.392 1.421.933.774 13.018.212.817 42.119.778 139.730.570 146.120.552 776.764.487 1.317.933.000 12381.178.900 Trong do: co phi& gicim gia: Cling ty Co phdn Kin,: doanh Khi Ma long 143.710 1.286.920.000 122.869.000 1.164.051.000 Mien Blic
Gong ty Co phim Hoa dvu Petrolimex 198.211 6.679.741.980 733.411.980 5.946.330.000 Nein hang TMCP Sai Gon - Ha NOi 54 100.006 400.000 832.406.500 49.000 22.357.900 351.000 810.048.600 Co' phi& m 3.845 3.577 65.256.552 61.313.707 23.202.552 20.994.607 42.054.000 40.319.100 C6 phieu chua niem yet 667.480 474.541 6.340.032.958 5.555.000.798 40.387349 335.558.074 353.433.562 252.680.810 6.026.986.745 5.637.878.062 Trong dO: co phiiu giam gia: Ging ty CP may - Thik bj Dau khi Da ging 33.271 33.271 355.334.280 355.334.280 235.558.680 235.558.680 119.775.600 119.775.600 Ging ty CP Nhva Viet Nam 20.000 210.000.000 100.000.000 110.000.000 Coe co phi& la Upcom va nib?, yeft 1.204 1.000 22.751.948 21.243.978 17.874.882 17.122.130 4.877.066 4.121.848 Chimg chi quy 750.000 750.000 7.500.000.000 7.500.000.000 603.750.000 831.750.000 8.103.750.000 8.331.750.000 T6ng
flea hr thing khoin dii hp
15.261.966.732 26.073.213.615 686.257.127 1.307.038.644 499.554.114 1.029.445.297 15.448.669.745 26.350.806.962
C6 phieu chug niem yet 9.950.324 9.950324 152.800.000.000 152.800.000.000 - 5.562.833.640 6.533.267.903 147.237.166360 146.266.732.097 Trai phieu 40.300 40.450 304.001.960.002 454.001.960.002 304.001.960.002 454.001.960.002
T6ng 456.801.960.002 606.801.960.002 - 5.562.833.640 6633.267.903 451.239.126.362 600.268.692.099
21
5. ni
MI NM MB NIB INN ISM MB— MB EN NEI NMI 111111 NIB 11111 MI MN En Ilia
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THYONG VItT NAM
306 BA TriOu, quAn Hai Ba 'Dung Ha N$i, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (nip theo) Cac thuyjt minh nay la n kit b(1 phcin hop thanh va can duvc cloc clang thai voi &co cao tai chinh kdm theo
Bao can tai chinh Cho nam tai chinh ket thac
ngay 31 thing 12 nam 2015
MAU SO B 09-CTCK
9. CAC KHOAN PHAI THU NGAN HAN
SO din nam SO phit sinh lay ke ti dau nam
den add nam se cad nam SO dy. phbng
Chi tieu Tong so Qui h#n Kho ddi Tang Guam di lep
Tang so Qui littn Kith dei
VND VND VND VND VND VND VND VND VND 1. Phil thu khich hang (i) 274.850.000 69.010.257.753 68.627.897.753 657.210.000
2. Tri truirc cho ngutri bin 1.540.585.252 4.633.936.041 4.166.403.343 2.008.117.950
3. Phil thu ho#t (tang giao djch ching khoin
161.300.073.047 1.716.821.748.613 1.676.047.391.127 202.074.430.533
- Phai thu cua So (Trung tam) GDCK 89.224.850.767 89.224.850.767
- Phai thu khach hang ye giao djch chang khoim
161.300.073.047 1.627.596.897.846 1.586.822.540.360 202.074.430.533
4. Thue GTGT duvc khan trir 6.430.190.552 6.117.747.487 312.443.065
5. Phil thu khic 5.802.062.174 326.341.474.366 324.212.213.513 7.931.323.027
Cong 168.917.570.473 2.123.237.607.325 2.079.171.653.223 212.983.524.575
•
CONG TY CO PHAN CHtiNG KHOAN NGAN HANG CONG THU'ONG VI6T NAM s6 306 Ba TriOu, quit' Hai Ba Tnmg Ha N0i, CHXHCN ViOt Nam
Bao PIO tai chinh Cho nam tai chinh ket thtic
ngay 31 than 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tie!) theo) MAU SO B 09-CTCK Cele thuyEt mink nay la m5t b(z AO; hop thank viz can &ex elpc dOng theri vol bcio ctio tai chink kern theo
10. PHAI THU HOAT DQNG CIAO INCH CHiJNG KHOAN
31/12/2015 VND
31/12/2014 VND
Phai thu khach hang ve giao dich kjf guy 201.255.465.183 161.000.446.701
Phai thu ve phi dich vu moi gieri 112.145.465 131.440.934
Phai thu phi dich vu luu kjr 706.819.885 168.185.412
202.074.430.533 161.300.073.047
11. CAC KHOAN PHAI THU KHAC
31/12/2015 31/12/2014 VND VND
Co tCrc, lai trai phieu va lai tien gin 7.898.877.627 5.715.616.774
Phai thu khic 32.445.400 86.445.400
7.931.323.027 5.802.062.174
12. CHI PHI TRA TRU-OC DAI HAN
31/12/2015 31/12/2014 %1250
VND VND Gia tri lqi the kinh doanh theo ket qua xac dinbi gia tri doanh nghi0 (*)
6.352.029.029 8.166.894.461 ') NG yHIEM I
Chi phi tra throe dai hart kite 341.517.928 506.495.521 LOr (1. N
6.693.546.957 8.673.389.982 OA •
(*) Gia tri lqi the kinh doanh theo ket qua xac dish gia tri doanh nghi4p duqc phan bo trong vong 10 nam ter ngay 01 thing 7 nam 2009.
Gia tri phan b6 trong nam nhu sau:
Tai ngly 01/01/2015
Tang VND
8.166.894.461
Trich trong nam (1.814.865.432)
Tai ngity 31/12/2015 6.352.029.029
13. TIEN NQP QUi HO TRO THANH TORN
31/12/2015 31/12/2014 VND VND
Tien nSp ban dau 3.154.440.111 3.154.440.111
Tien nOp 136 sung 5.807.889.453 3.887.243.568
Tien lai phan bO 3.633.772.012 3.054.417.897
12.596.101.576 10.096.101.576
23
sol no an imi 1111 III. IMO iMI IIIII mil NM IMO I= OM MO INIII MINI MII IMO =I IIIII
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVONG VI VI' NAM S6 306 BA TriO, quart Hai BA Tnrng Ha NOi, CHXHCN Vie't Nam
THUYET MINH BAO CAO TAI CHINH Op theo) Cac thuyert minh nay la mOt b0 phan ityp thank va can cluvc cloc clang theri vOl bcio ccio Uri chInh Mm theo
Bao do tai chinh Cho nam di chinh IA thac
ngay 31 Mang 12 nam 2015
MAU SOB 09-CTCK
14. TAI SAN CO DJNH HfrU HINH
NMI dm, vot Ian trfic
VND
May mac, that bj
VND
Phircrng HO vfm tai
VND
Thiet bj van phong
VND
Thi sin cii djnh khac
VND COng VND
NGUYEN GIA
Tai 'may 01/01/2015 4.866.497.150 14.122.252.954 4.048.049.581 2.541.870.702 38.740.000 25.617.410.387
Mua trong nam 24.332.486 759.905.810 784.238.296
Thanh 1Y (371.189.573) (596.682.684) (967.872.257)
Ti nay 31/12/2015 4.890.829.636 14.510.969.191 4.048.049.581 1.945.188.018 38.740.000 25.433.776.426
GIA TRI HAO MON LUY KE
Tgi ngly 01/01/2015 461.139.851 13.467.523.022 3.708.292.333 2.289.485.059 15.725.108 19.942.165373
Khau hao trong nam 376.404.586 342.081.405 339.757.248 90.994.213 9.685.000 1.158.922.452
Thanh IS, (371.189.573) (596.682.684) (967.872.257)
Tgi ugly 31/12/2015 837.544.437 13.438.414.854 4.048.049.581 1.783.796.588 25.410.108 20.133.215.568
GIA TRI CON LAl
Tgi nay 31/12/2015 4.053.285.199 1.072.554.337 161.391.430 13.329.892 5.300.560.858
Ti nay 31/12/2014 4.405.357.299 654.729.932 339.757.248 252385.643 23.014.892 5.675.245.014
Tai ngay 31 thang 12 nam 2015, nguyen giti dui Gil san ce djnh Mu hInh bao gem cac tai san ce djnh a kheu hao het nhung van con sir dung vai gia tri la 18.434.652.762 VND (tai ngay 31 thang 12 nam 2014: 15.044.696.686 VND).
24
C6NG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIAING VICT NAM
Bio c6o t6i chinh
SS 306 BA TriOu, qt4n Hai Ba Thing
Cho nom tai chin"' k6t thtic Ha N0i, CHXHCN Vitt Nam ngay 31 thing 12 nom 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU S6 B 09-CTCK Cac thuyit minh nay la m(rt 170 ph& hQp thanh va can cluvc dQc eang thai veri &do ado tai chinh kern theo
15. TAI SAN C6 DJNH V6 HIM
Quyen sil dyng (fat VND
Phan mem irng dyng VND
Tang VND
NGUYEN GIA
Tqi ngiy 01/01/2015 36.755.606.850 15.528.322.872 52.283.929.722
Tang trong narn 183.778.034 183.778.034
TO nay 31/12/2015 36.939.384.884 15.528.322.872 52.467.707.756
GIA TRI HAO MON LUY KE
Tqi nay 01/01/2015 464.385.353 14.074.500.158 14.538.885.511
Khiu hao trong nam 379.053.725 685.289.381 1.064.343.106
TO nay 31/12/2015 843.439.078 14.759.789.539 15.603.228.617
GIA TRI CON LAI
Tqi ngiy 31/12/2015 36.095.945.806 768.533.333 36.864.479.139
Tqi ngay 31/12/2014 36.291.221.497 1.453.822.714 37.745.044.211
Tti ngay 31 thong 12 nom 2015, nguyen gia cua tai san c6 dinh v6 hlnh bao g6m cac tai sin c6 dinh da khiu hao het nhung van con sir &gig vai gia tri IA 13.851.522.872 VND (tai ngay 31 thong 12 nom 2014: 12.772.021872 VND).
16. THUE VA CAC KHOAN PHAI NQP NHA NU'OC
31/12/2015 VND
31/12/2014 VND
ThuA gia tri gia tang eau ra 97.413.542 2.364.741.964
Thus thu nha'p doanh nghiSp 6.283.471.970 4.605.348.420
Thus thu nhap ca nhan 1.271.100.088 834.213.438
7.651.985.600 7.804.303.822
17. PHAI TRA HOAT !ONG CIAO DICH CHUNG KHOAN
31/12/2015 31/12/2014 VND VND
Khoan 14, guy cita nha dau to 273.803.675.454 177.434.746.903
Cac khoan phai tra ve giao dich chang khoin khdc 25.235.078.868 4.787.732.418
299.038.754.322 182.222.479.321
25
MIMI NM MIN MI I= OM N--- = MINI NISI 1E11 Mil IMO IMO NMI MO INN
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THLTONG VIST NAM SO 306 BA Trieu, qu#n Hai BA Trung HA Nei, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyet minh nay la mpt b"O phO'n hop thanh va can duvc doc dOng thdri voi bcio ccio tai chfnh kern theo
18. VON CHO so HCrU
Thay del trong van chi' sir hfru
Bio cio tai chfnh Cho nam tai chfnh ket thtic
ngay 31 thing 12 nam 2015
MAU S6 B 09-CTCK
Lqi nhuen sau
Thing dw von Vim khic cua
Qup der phang thud chua phan
Van dieu le co phan chic sir hfru CO phieu qup
tii chinh
phi
Tong
VND
VND
VND VND
VND
VND
VND
Tpi ngly 01/01/2014
G6p von trong nam
Lqi nhu#n trong nam
Chia co tic Trich lqi nhu#n
Trichl#p qup khen thuimg, ph6c lqi, th6 lao Ban kiem soft
789.934.000.000 1.920.020.630
4.353.492.104
10.916.698.457
3.261.848.815
(8.989.300.000)
8.733.557.896
10.916.698.457
3.261.848.815
95.153.747.087
66.449.571.245
(46.622.037.000) (6.523.697.630)
(6.770.722.614)
899.851.864.631
13.087.050.000
66.449.571.245
(46.622.037.000)
(6.770.722.614)
nghy 01/01/2015 789.934.000.000 6.273.512.734 14.178.547.272 (255.742.104) 14.178.547.272 101.686.861.088 925.995.726.262
Lqi nhutin trong ram
Chia co tic bing phit hanh phieu Trich lqi nhuOn sau thud
Trich 1#p qup khen thuang, ph6c lqi, thu lao Ban kiem soft
Giam khic
47.369.380.000
(50.000.000)
3.322.478.562 3.322.478.562
76.871.218.030
(47.369.380.000)
(6.644.957.124)
(7.742.923.599)
76.871.218.030
(7.742.923.599)
(50.000.000)
Tpi ngity 31/12/2015 837.303.380.000 6.223.512.734 17.501.025.834 (255.742.104) 17.501.025.834 116.800.818.395 995.074.020.693
Trong nam, CEng ty da thqc hien chia c8 tilt bang co phieu, trich lip cic quy dq phong tii chInh, guy dg be sung von dieu 1e vi guy khen thaimg, philc lqi, thu lao Ban kiem soot theo Nghj quyet Dpi hei den c6 dong thutmg nien ngay 20 thing 4 nam 2015.
Tpi ngay 30 thing 9 atm 2015, Clang ty d8 thqc hien phit hinh c6 phieu de chi tri c6 tic nam 2014 vii so hrqng co phieu phit hinh them 4.736.938 co phi6u voi gii trj twang throng 47.369.380.000 VND.
26
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIeT NAM
Bio cao tai chinh
s6 306 Ba TriOu, quail Hai Ba Tnmg
Cho nAm tai chinh kgt that Ha NOi, CHXHCN ViOt Nam ngay 31 than 12 nim 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU S6 B 09-CTCK Cac thuye't mink nay la m(n b0 pkin hQp thank va can chew 6142c tiOng that vat bao cao tai chinh kem theo
18. VON CHU SO Hcru (Tiep theo)
31/12/2015 31/12/2014
So co pigu VND SO a phieu VND
83.730.338 Wm a phial dtnyc duyet 837.303.380.000 78.993.400 789.934.000.000
VOn co plan di ph& Huh
Co phieu ph6 thong 83.730.338 837.303.380.000 78.993.400 789.934.000.000
SO co phi& high dang hru WW1
Co phieu ph6 thong 83.693.638 836.936.380.000 78.956.700 789.567.000.000
Bien Ong s6 c6 plan trong ram Whir sau: 2015
S6 c6 phieu VND
S6 du dAu nAin 78.993.400 789.934.000.000
Co phieu Oat hanh trong nAm 4.736.938 47.369.380.000
56 du cu6i nam 83.730.338 837.303.380.000
19. CHI PHI HOAT BONG IGNH DOANH
2015 2014 TRAI
VND VND 0
Chi phi hoot gong moi gioi chung khoin 5.622.874.238 7.628.189.435
Chi phi hog dOng dAu tu chimg khoin, gip On 1.086.752.795 6.147.587.820
Chi phi bio lAnh, dai ly phat hanh cluing khoin 650.000.000
Chi phi boat dOng tu yin 60.685.611.180 5.481.169.293
Chi phi boat ding urn kj, chting khoin 5.773.026.040 3.166.731.229
(Hoin nhap)/Trich lap chi phi dv phi ng (1.500.325.446) 7.463.868.794
Chi phi khac 27.732.229.933 30.821.176.389
100.050.168.740 60.708.722.960
20. CHI PHI QUAN LY DOANH NGHICP
2015 2014 VND VND
Chi phi nhan vien quail IS, 25.427.538.165 20.620.723.718
Chi phi vat ligu quan ly 638.822.816 728.352.495
Chi phi d6 dung van phong 1.279.026.344 489.067.226
Chi phi khAu hao TSCD 2.633.680.210 2.312.705.874
Thug, phi va l'e* phi 916.677.811 952.143.231
Chi phi dich vp mua ngoii va chi phi khic 4.853.695.178 6.742.945.409
Chi phi khic bang tien 3.696.418.695 1.773.311.191
39.445.859.219 33.619.249.144
27
CONG TY CO PHAN CHITNG KHOAN NGAN HANG CONG THI_CONG VItT NAM SO 306 BA Trieu, quAr' Hai BA Thing Hi Nei, CHXHCN Viet Nam
Bao cao tai chinh Cho nam tai chinh ket thac
ngay 31 than 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Cac thuyEt minh nay la mqt bo ph On hop thanh va can dupv dQc clang thai vai btio cao tai chinh kern theo
21. CHI PHI THUE THU NHAP DOANH NGHleP HItN HANH
2015 VND
2014 VND
LQi nhuAn truck thud 95.129.744.333 83.170.160.545
Dieu chinh cho thu nhAp chin thud
Trir: Thu nhAp khong chin thud 12.136.442.954 7.167.481.909
Thu nhAp chin thud 82.993.301.379 76.002.678.636
Thus sat 22% 22%
Thud thu nhAp doanh nghiep hi'en hanh 18.258.526.303 16.720.589.300
Thud thu nhAp doanh righiep 18.258.526.303 16.720.589.300
22. LAI CO BAN TREN CO PHIEU
2015 2014
Lqi nhuAn de tinh lai ca ban tren c6 phieu (VND) 76.871.218.030 66.449.571.245
SO binh quan gia quyen cua c6 phieu ph6 thong a tinh lAi ca ban tren c6 phieu phAn)
83.693.638 82.733.862
.)A 1 2
Lii co ban trait c6 phieu (VND) 918 803 ON(
Dieu chinh t6
Do trong nam C8ng ty chia c6 tirc bang phat hint' c6 phieu, s6 c6 phieu phat hanh tang len 4.736.938 co phieu nen Ili ca ban teen co phieu nam 2014 duqc dieu chinh h6i t6 nhu sau:
Trithc dieu chinh Sau dieu chinh
Lqi nhuAn de tinh iai ca ban tren c6 phieu (VND) 66.449.571.245 66.449.571.245
SO binh quan gia quyen cua c6 phieu ph6 thong de tinh lai ca ban ten co phieu (Co phAn)
77.996.924 82.733.862
Lii co bin tren co phieu (VND) 852 803
23. BAO CA.0 VE GIA TRI VA KHOI LONG GIAO DICH CHUNG KHOAN TRONG NAM
Mtn 2015
CHI TIEU Khei hrqng giao dich Gii tri giao (Lich (VND)
1. Chirng khoin tq doanh
CO phieu
2. Ch'ing khoin cfia nhi dau to
CO phieu
Mua
3.075.713
566.209.761
Bin
3.241.300
541.586.339
Mua
75.079.135.000
10.752.470.295.100
Bin
88.989.022.000
10.566.456.617.500
569.285.474 544.827.639 10.827.549.430.100 10.655.445.639.500
28
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIXONG VIET NAM SO 306 Ba Trieu, quan Hai Ba Tnmg Ha Nei, CHXHCN Viet Nam
Bio cao tai chinh Cho nam tai chinh ket thtic
ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Ccic thuyezt minh nay la m'Ot b¢ pkin hop thanh va can chrov doc clOng then vir!ri bcio cao tai chinh kern theo
24. NGHIEP Vti VA SO DU' VOI CAC BEN LIEN QUAN
Danh sick the ben lien quan ca giao djch trong nAm:
Ben lien quan Mei quan he
Ngan hang TMCP Cling thucmg Viet Nam Ngan hang mg
Cling ty TNHH MTV Quin ly qu9 Ngan hang TMCP Cling ty thanh vien caa Ngin hang mg Cling thucmg Viet Nam
Cling ty Cho thue tai chinh TNHH MTV Ngan hang TMCP Cling ty thanh vien can Ngfin hang mg Cling thucrng Viet Nam
Ong ty TNHH MTV Bio hiem Ngan hang TMCP Cling ty thanh vien cua Ngfin hang mg Cling thucmg Viet Nam
Cling ty TNHH MTV \fang bac Di qujf Ngfin hang TMCP Cling ty thanh vien caa Ngan hang me Cling thucmg Viet Nam
Trong nam tid chinh kit thtic ngdy 31 dicing 12 nam 2015, Ong ty dJ c6 cdc giao dick chd yiu sau vdi cdc ben lien quan:
2015 VND
2014 'VND
app Ngin hang TMCP Cong thutorng Viet Nam
Doanh thu tir lai tien gal 6.461.371.465 10.425.657.961 TY Doanh thu tir phi to van phat hanh 5.325.000.000 Hiju F
Doanh thu khac 134.507.173 TTI
Phi to van 44.690.000.000 8.027.294.676 NAN
Chi tra co tat bang tien mat 35.833.916.400
Chi tra co tirc bang ce, phieu 35.833.910.000
Cling ty TNHH MTV Quin IS, qu9 Ngin hang TMCP Cong thuong Viet Nam
Phi to van 13.880.000.000 5.000.000.000
Doanh thu tir uy thic guar) ly danh mvc trai phieu 212.881.945
Gong ty TNHH MTV Bio hiem Ngin hang TMCP Cling thuwng Viet Nam
Phi bao hiem 351.800.000 237.364.200
Cling ty TNHH MTV Yang lAtc Di quS, Ngin hang TMCP Ging thwang Viet Nam
Mua hang 281.415.600
Ging ty Cho thue tai chinh TNHH MTV Ngin hang TMCP Cling thwang Viet Nam
Doanh thu tir lai tien girl 1.055.277.777
Thu lao ciia Hqi Ching Quin tri 707.861.786 1.304.739.526
29
CONG TY CO PHAN CHirNG KHOAN NGAN HANG CONG THVONG 'MT NAM SO 306 Ba Trieu, quail Hai Ba Tnrng Ha Nei, CHXHCN Viet Nam
Bao cao tai chinh Cho ram tai chinh kit thitc
ngay 31 thang 12 narn 2015
THUYET MINH BAO CAD TA! CHINH (Tiep theo) MAU S6 B 09-CTCK Cat thuyit minh nay la mQt b0 phan hQp thanh va can dugc dQc &Mg then veri bao cao tai chinh kem theo
24. NGHICP VV VA S6 DU V61 CAC BEN LIEN QUAN (Tiep theo)
dw chi yiu vai cdc bin lien quan tgi ngdy kit that ram tai chinh:
31/12/2015 VND
31/12/2014 VND
Ngin hang TMCP Cling thifon WO Nam
SO du cac khoan tien gai thanh toan 293.835.278.218 185.779.435.281
SO du cac khoan tien gai cokS, han 245.000.000.000 67.000.000.000
Cac khoan phai thu tien giri, phai thu khac) 156.666.667 125.875.000
Cac khoan phai tra 836.166.706 837.008.822
Cling ty TNHH MTV Quin ly quy Nein hang TMCP Cong thirang Vqt Nam
Uy that quail ly danh muc trai phieu 200.000.000.000 450.000.000.000
Cong ty Cho thug tai chinh TNHH MTV Nein hang TMCP Cong thtrung Viit Nam
SO dir cac khoan dau tu c6 ky han 15.000.000.000 10.000.000.000
Cac khoan phai thu 60.000.000 41.666.667
25. BAO CAO BO PHAN
De pluic vu muc dich quan ljr, hog ding kinh doanh cua Cong ty dugc chia thanh cac be phan: Moi Deu ttr chimg khoan, g6p yen, bao lanh phat hank Hog ding tu yin, daft 1S, phat hank Hog ding luu kjr va Hog ding dau to khac. Cong ty lap bao cao be phan theo cac be phan kinh doanh nay.
Doanh thu be) phcin: La doanh thu trinh bay trong Bao cao kit qua hog ding kinh doanh cua C8ng ty dugc tinh trvc tiep hoac phan be cho be phan, bao gom doanh thu cung cap dich vu ra ben ngoai.
Chi phi 1.0 phOn: La chi phi phat sinh tit tat hog ding kinh doanh cia be phan dugc tinh trqc tiep cho be phan de va phin chi phi dm C6ng ty dugc phin be cho be phan d6, bao gem ca chi phi ban hang ra ben ngoai va chi phi co lien quan den nhung giao dich voi No phan khac cua C8ng ty.
Tai san czia b0 pkin: La tai sin dang dugc be phan de sir dung trong tat hog &Ong san xuAt, kinh doanh va dugc tinh Ulm tiep hoac dugc phan be vao be phan d6.
Ccic khoan ncr phai tra be) phdn: La cac khoan nq trong kinh doanh cita be phan dugc tinh trqc tiep hoac phan be vao be phan do.
Cach thac phan be tai san, nq phai tra, doanh thu va chi phi cho cac be phan phi thuec vao tinh chit ctia khoan muc hay hog Ong do be phan d6 tien hanh va quyen tv chi cua be phan de. C8ng ty dang phan be tai san, nq phai tra, chi phi chung theo tS, la doanh thu be phan trong ten doanh thu cung cap dich vg cita Cong ty.
iy*
30
MI BIM NMI NMI MN NM NM UN! 111111 OM MN NMI ION MID 11111 NM 11111 INN 1111 11119
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VI€T NAM SO 306 Ba TriO, clan Hai Ba Thing Ha N0i, C1-IXHCN ViOt Nam
THUYET MINH BAO CAO TA1 CHINH (Tiep theo) Ccic thuyit minh nay la mOt by phan hop thanh vet can dwov doc cljng thai voi bcio cao tai chinh kem theo
25. BAO CAO BO PHAN (Tiep theo)
BA° eho tai chinh Cho nam tai chinh ket thuc
ngay 31 thing 12 nAm 2015
MAU SO B 09-CTCK
Chi titan Mai gifri
VND
Dau tv cluing khoin, gap van, bio
Minh phait Minh VND
Boat Ong tir van, did ly phat Minh
VND Hog dang hru ki,
VND
Hoot Ong din tur kluie
VND
Tang Ong tan Cong ty
VND Nam 2015
1. Doanh thu than ye hoat dCmg kinh doanh 40.780.048.271 60.757.339.912 101.500.838.852 8.775.812.770 22.815.180.648 234.629.220.453
2. Cac chi phi trtrc tiep 21.338.429.549 1.874.461.647 69.005.028.604 5.840.907.266 176.476.242 98.235.303.308
3. Khau hao va chi phi phan ha 7.171.375.925 10.684.482.810 17.849.431.352 1.543.270.670 4.012.163.894 41.260.724.651
Lgi nhuh'n tir hont gong kinh doanh trware thug 12.270.242.797 48.198.395.455 14.646.378.896 1.391.634.834 18.626.540.512 95.133.192.494
TO nghy 31/12/2015
1. Tai san bo phan trqc tiep 36.664.869.523 466.424.783.978 657.210.000 706.819.885 768.001.473.877 1.272.455.157.263
2. Tai san phan ha 9.199.237.205 13.705.750.864 22.896.743.205 1.979.663.751 5.146.689.805 52.928.084.830
3. Tai san khong phan bo 83.757.905
Tang Thi san 45.864.106.728 480.130.534.842 23.553.953.205 2.686.483.636 773.148.163.682 1.325.466.999.998 1. Nq phai tra bo phAn tnrc tiep 161.637.918.512 280.000.000 1.250.170.000 35.655.022.468 112.869.271.206 311.692.382.186
2. Nq phai tra phan ba 2.765.880.523 4.120.827.468 6.884.229.056 595.213.852 1.547.424.940 15.913.575.839
3. Nq phai tra khong phin bO 2.787.021.280
Tong Nq phii tri 164.403.799.035 4.400.827.468 8.134.399.056 36.250.236.320 114.416.696.146 330.392.979.305
31
,,,<*;„----r;:.* M.S.--.7)------"x_\
CONG TY Co PHAN CHUNG KHOAN NGAN HANG CONG THUONG NOT NAM
Bao cao Iili chinh
SO 306 BA Trieu, quail Hai Ba Thing
Cho nam tai chinh ket thtic Hi NOi, CHXHCN Viet Nam ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Car thuyit minh nay la mot by phan hop thanh va can duvc dQc clung thai voi bcio cao tai chinh ken: theo
26. CONG CI; TAI CHINH
Quin If rid ro yen
Ciing ty quail ly nguen yen nham dim bao rang Ging ty c6 the vira hoat Ong lien We vira t6i da hoa Iqi fch cua cac c6 (long thong qua toi uu h6a s6 du nguen yen va cong nq.
CAu tritc yen cua Cong ty gOm c6 phan von cua cac co dong (bao gom ven gOp, cac quy du tr(i va lqi nhuan sau thug chtra phan phOi).
Cac chinh sfich ke toin chi yku
Chi tiet cac chinh such ke toan chit y6u va cac phtrcmg phap ma Cong ty ap dung (bao gem cac tieu chi de ghi nhan, ca set xac dinh gia trj va ca s6 ghi nhan cac khoan thu nhap va chi phi) del yeti Ur' ng loaf tai san tai chink cong nq tai chinh vi cong cu yen duct trirth bay tai Thuyet minh s6 4.
Cac loci cong cy tai chinh
Gib tri ghi se 31/12/2015
VND 31/12/2014
VND Tai sin tai chinh
Tien va cac khoan Wang duang tier 568.296.311.052 272.255.464.714 'IFIACCH NHI6N
Phii thu khach hang va phai thu kha.c 210.647.963.560 167.365.785.221 DEL( Cac khoan kjt quy ngin han 15.000.000 11.200.000 VICT Dau tu ngan han 29.762.412.618 35.043.768.318
Dau tu dai han 451.239.126.362 600.268.692.099
Timg cong 1.259.960.813.592 1.074.944.910.352
Cling nq tai chinh
Phai tri nguiri ban va phai tri 'chic 305.672.898.218 187.101.470.836
Timg cong 305.672.898.218 187.101.470.836
Cong ty chtra danh gia gia tnj hqp 1S/ cua di san di chinh va cong nq tai chinh tai ngay ket thac nam tai chinh do Thong to s6 210/2009/TT-BTC do BO Tai chinh ban hinh ngiy 06 thang 11 nam 2009 ("Thong tu 210") cimg nhu cac quy dinh hien hall chtra c6 &rang cu the ye viec xic dinh gia tri hqp 1S, cua cac al san tai chinh va cong nq tai chfnh. Thong tu 210 yeu c&u ap dung Chuin muc bao cao tai chinh Quoc t6 ye yiec trinh bAy bao cao tai chinh va thuyet minh thong tin doi vtri cong cu tai chfnh nhung khOng dua ra htrang dawn twang duang cho viec danh gia vi ghi nhan cong ca tai chfnh bao gem ca ap dung gia tri hqp ly, nham phu Nip vai ChuAn mut bao cao tai chinh Qu6c te.
32
CONG TY CO PHAN CHLTNG KHOAN NGAN HANG CONG THVONG VIET NAM SO 306 Ba Trieu, quail Hai Ba Thing Hi Nei, CHXHCN Viet Nam
Boo coo Wi chink Cho nam tai chinh ket thic
ngiy 31 thong 12 nam 2015
THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU SO B 09-CTCK Cac duty& mink nay la mOt b0 phan hop thanh va can duoc doc ddng that vol bcio coo tai chinh ken theo
26. CONG CI) TAI CHINH (Tie!) theo)
Moe tieu quail ly rii ro thi chfnh
Rii ro tai chinh bao g6m rui ro thi tnrong (bao g6m rui ro lai suit vi rai ro ve gia), rui ro tin dung vi rui ro thanh khoan.
RAI ro thi triton
Hoat ding kinh doanh cua Cling ty se chi yeu chiu nil ro khi c6 so thay dei ye lai suit vi gia. Cling ty khong thoc hien cac bien phip phing ngfra nii ro nay do thieu thi truing cac cling cu tai chinh nay.
Quan ly rtii ro ldi such
Rai ro lai sat la raj ro ma gia thi hop IS, hoac cac 1u6ng tien trong turrng lai cia met cling cu tai chink se bien dOng theo nhffng thay dei cia Iii suet thi truing. Rai ro thi truing do thay d6i Iii suit dm C8ng ty chi yeti lien quan den cac khoan tien gui ngan hang, cac khoan diu to vi trai phieu vi cac khoan phai thu ter giao dich ky quy cue Cling ty.
Cling ty quin ly rui ro (Ai suit bang cach phan tick tInh hinh canh tranh tren thi truing de c6 duqc cac lai suit co loi cho muc dich cue Cling ty vi yin nom trong gidi han Tian 1S, rui ro cua mInh.
Rua ro ve giti
Cac khoan diu to bao g6m cac c6 phi& di niem yet vi chua niem yet cia Cong ty, cac khoan nay bi inh hung obi cac rai ro do so bien ding cia thi taring ching khoan anh hiring den gia tri ttrang lai cia cac khoan dau tu. Cling ty quin ly rui ro ye gia c6 phieu bang cach thiet lap han mfrc diu ttr, da clang h6a danh muc &Au tu vi cac mirc giai han cat lai, el 18.
Rai ro tin dyng
Rai ro tin dung xiy ra khi met khach hang hoac dOi tac khong dip ling duqc cac nglifa vu tong hop ding dean den cac tin that tai chinh cho Cling ty. Cling ty c6 chfnh such tin dung phi hop vi thuing xuyen theo dOi firth hinh de daub gia xem C8ng ty c6 chiu rai ro tin dung hay khang. Cac nil ro tin dung chit yeu hY cac khoan phii thu, tien giri ngan hang vi cac cling cu tai chinh khic cua C6ng ty.
Dei vai cac khoan phai thu, C8ng ty thuimg xuyen theo dOi vi danh gia cac khoan phai thu vi lap do phing phai thu kh6 dii kip thbi cho timg khach hang (neu c6) khi lap bao coo tai chinh.
Del vii cac khoin phai thu dich vu ky guy (margin), Cling ty quan 1S, riti ro thong qua viec Idem soot si Wong vi gift thi citing khoen cia nhit tu tai bit kj, thii diem nio.
Tell min dam lido
Cling ty khong cam c6, the chip dual bit k9 birth &tic nio cho cac khoan nq vio ngiy lap bao coo nay. Cling ty dang narn gift cac tai khoin chting khoan de cam cd cho cac hop ding giao dich guy.
O 500
TY
HtlUJ TT!
NAM
11'
33
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VICT NAM
Bao eh() tai chinh
S6 306 BA Trieu, quern Hai Ba Thing
Cho nam tai chinh ket that Ha NO1, CHXHCN Viet Nam ngay 31 than 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Cac thuyert minh nay is mkt b0 phan hop thanh va can diroc clQc (Mng that vii bac, car, tat chinh kern theo
26. CONG CU TAI CIANH (Tiep theo)
Quern Iy rid ro thanh khoiin
Mtic dich quail 1S, nil ro thanh khoan nham dam bao du nguiin vein a dap Cmg cac nghia vu Lai chinh hi'en tai va trong tircrng lai. Tinh thanh khoan cling dugc Cong ty quan 19 nham dam bao mac phu tr6i gitla cong nq dtn han va tai san dtn han trong trong nam a mac co the dugc kitm soat dOi vai so von ma C6ng ty tin rang c6 the tao ra trong nam dO. Chinh sach cua Cong ty la theo dOi thtgmg xuyen cac yeu cau ve thanh khoan hien tai va dv kin trong tucrng lai nham dam bao Cong ty duy tr1 du mac du phemg Wen mat, cac khoan vay va du von ma cac chu sa hiru cam ket gOp nham dap umg cac quy dinh ve tinh thanh khoan ngan han va dai han ham.
Cac bang direri day trinh bay chi tit cac mac dao han theo hop ding con lai dOi vai tai san tai chinh, cong nq tai chinh phi phai sinh va theri han thanh than nhu da dugc thoa thuan. Bang dueri day dugc trinh bay dira tren dung tier' chua chit khau cua tai san tai chinh, cong ng tai chinh tinh theo ngay sam nhat ma C6ng ty phai tra. Vic trinh bay thong tin tai san tai chinh phi phai sinh IA can thitt de hitt] dugc viec quan 19 rid ro thanh khoan cua Cong ty khi tinh thanh khoan dugc quan 19 trim ca sa ding ng va tai san thu'an.
31/12/2015 DLrOi 1 nam Ttr 1- 5 nam 'rang cong VND VND VND
Tai sin tai chinh
Tien va cac khoan tucmg ducmg den 568.296.311.052 568.296.311.052
Phai thu khach hang va phai thu khac 210.647.963.560 210.647.963.560
Cac khoan k9 quy ngan han 15.000.000 15.000.000
Dau to ngan han 29.762.412.618 29.762.412.618
Dau to dai han - 451.239.126.362 451.239.126.362
Tting c(ing 808.721.687.230 451.239.126.362 1.259.960.813.592
Cong nq tai chinh
Phai tra ngued ban va phai tra khac 305.672.898.218 305.672.898.218
TOng cong 305.672.898.218 305.672.898.218
Chenh Lech thanh khoan thuhn 503.048.789.012 451.239.126.362 954.287.915.374
31/12/2014 Dtrofri 1 nam Tir 1- 5 nam TOng Ong VND VND VND
Thi sin tai chinh
Tien va cac khoan tircmg throng tien 272.255.464.714 272.255.464.714
Phai thu khach hang va phai thu khac 167.365.785.221 167.365.785.221
Cac khoan k9 quy ngan han 11.200.000 11.200.000
Dau tir ngin han 35.043.768.318 35.043.768.318
Dau to dai han - 600.268.692.099 600.268.692.099
TOng cong 474.676.218.253 600.268.692.099 1.074.944.910.352
Cong nq tai chinh
Phai tra ngueri ban va phai tra khac 187.101.470.836 187.101.470.836
cong 187.101.470.836 187.101.470.836
Chenh tech thanh khoin thuhn 287.574.747.417 600.268.692.099 887.843.439.516
34
10 7 -
Co CONG TY 0 Go.PHIIN
CHUNG KHOAN N A *
GONG THUG "7, VIL:T NA
Vr.4 ng Phan Dik Tting Clam doe
Ha Noi, ngay 24 tilting 02 nom 2016
Ngtrtri lap Pham Thi Thiry Hang Vo Hai
Truing phbng Ki twin
CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVONG VICT NAM SO 306 BA Trieu, quail Hai BA Tnrng Ha N0i, CHXHCN Viet Nam
Ego cgo Uri chinh Cho nom tai chinh ket thirc
ngay 31 thang 12 nom 2015
THUYET MINH BAO CAO TAI CH1NH (nip theo) MAU SO B 09-CTCK Ccic thuyett minh nay la mQt b¢ phan hop thanh va can chive doe along then vdi bao cao tat chinh kern theo
26. CONG CV TAI CHINN (Tiep theo)
Quiet 1j nil ro thanh khoan (Tkp theo)
Ban 'Ring Giam d6c danh gig raj ro thanh khoan it milt thAp va tin Wong rang C8ng ty c6 the too ra dii ngu6n tien a dap 6ng cac nghl'a vu tai chinh khi den hen.
27. SO utu SO SANH
se lieu so sanh teen bang can d6i ke toan, bao cao ket qua hoat dOng kink doanh, bio cao hru chuyen tier' te, bar) cao tlnh hlnh bien Ong von chat set feu va cac thuyet minh tuang ring la s6 lieu tren bao cao tai chinh da duqc kiem town can Cong ty cho nom tai chinh ket thirc ngay 31 thang 12 nom 2014.
35
