/1111111 '

Cong ty cll philn Quan Ly Quy HiJng Vi~t

Bao cao ty l(l an toan tal chlnh (Sao cao ty 1$v6n kha dl,lng)

Ngay 30 tMng 6 nam 20' 4

•

EYBuildinq a betterworkinq world

7

Cong ty c6 phtln Quan Iy Quy Hung Vi$t

MUC LUC

ThOng tin chung

Bao cao cua TOng Giam dOc

Bao cao ke! qua cOng lac soat xel ve baa cao ty Ie an to~m tai :;:hlnh(baa cao ly Ie vOn kha dl,mg)

Baa cao ty Ie an loan lai Ghlnh (baa cao 1'1'1$v6n kha dl,mg)

Thuyel minh ba:J cao ty Ie an loan Uti chlnh (bao cao ty Ie vOn kha dl,lng)

Trang

2

3

4-5

6 - 22

BAo CAo CUA TONG GIAM £lOC

Tong Giam doc COng ty Co ph~n Quan Iy Quy Hung Vi~t rC,~ng tV") trlnh bay baa CaD nay va baaCaD ty Ie an 1081 Uti chlnh (baD CaD ly Ie v6n kha dl,lng) eua GOng ty t<;lingay 30 lhang 6 nam 2014.

mACH NHI~M CUA TONG GIAM £lOC £lOI val BAo cAo TV L~ AN ToAN TAl CHiNH(BAO cAo TV L~ VON KHA DVNGI

T6ng Giam doc cam k~t da luan thu nhO'rg y~u du eua ThOng IU' sO 226/2010m-BTC ngay 31thang 12 nam 2010 va ThOng tU' s6 165/2012/TT-BTC ngay 9lhang 10 nam 2012 eua 81) rai chlnhsua dei, bo sung ml)t 56 di€!u cua ThOng tU' 56 226/2010ITT-BTC ve viec quy d!nh chi Mu an loanlai ChJ1hva bien phap xli Iy d6i voi cae t6 chlie kinh doanh chling khotm khOng dap ling chi Mu anloan tai chinh trang viec $p va trlnh My baa CaD tY Ie an toan tai chlnh (baa CaDty Ie von kha dl,lng)lai ngay 30 thang 6 nam 2014

CONG BO CUA TONG GIAM £lOC

Thea y ki~n eua lOi, baD CaD ty Ie an toan lai chlnh (baa cao ty 1$v6n kha dVng) kem thea dU'O'cI~pva trlnh bay phj hqp V6'1Th6ng tl1 56 226/2010fTT-BTC nga, 31 thang 12 nam 2010 va ThOng tU'

,0' f2012fTT-BTC ngay 9 tMng 10 nam 2012 ella BOTai ehlnh 5lia 'Oi, bO 51.ng mOt 5611i~u cLia. 56 226/2010fTT.BTC quy l1inh chi Mu an loan lai chlnh va ben phap xli Iy 116iv6'i cac t6

doanh hting khaan khOng dap ung chi Mu an toan tai chinh

Ong Tdln Van TrongT6ng Giam croe

Thanh ph6 HOChi Minh, Viet Narn

Ngay a lhang 8 nam 2014

2

EYBuildinq a bellerWOI"kinq world

Ernst & Ymmq V,ptn,lrn LImIted28th Floor, B,te.co r't1drlcial To••er2 Hd' Triell Sire!'!. C,striet 1Ho Chi MInh C'ly, S,R 01 V,ptoam

Tel: +84 8 3824 S252r,H +84838245250;>y.com

SOlham chi~1.l61065594117125658 .VKD

sAo cAo KET QuA CONG TAc SOAT XET VE sAo cAo T'Y LE AN ToANTAl CHiNH (SAO cAo TY L1;:VON KHA DI,JNG) .

Klnh Qt.i'i: Cae c6 d6ng ella Cong ty c6 ph~n Quan Iy Quy Hung Vl~t

Chung lOi ~a lhl,J'C hi$n soat xel baa cao Iy h~an loan Uti chlnh (bao cao Iy 1$vbn kha jl,Jng) vao ngay 30thang 6 nam 2014 kern thea ella COng Iy c6 phan Quan ly Quy Hung VI~I ("COng ty") ~U'O'ctrinh bay hitrang 4 l1~n trang 22

V~c 13pva trlnh bay bt:lOCaD ty 1$an loan tai chinh (bt:lO ::ao ty 1$'J6n kha Cl,lng) nay thu6c trach nhi$mella T6ng Giam doc COng ty. Trach nhi$m eGa chung lOi 13olla ra baa cao k~t qua cbng tac scal xet v~bao cao ty Ie an toan ta; chlnh (bao cao ty II!!v6n kha dl,lrg) nay dva tr~n ket qua cOng tac soat xet cllachung tOi,

Chung tOi da thvc hien cOng :ac soat )et theo Chuan ml)c Kiem toan Viet Nam 56 910 - COng tac soatxet bao cao lai chinh Chuan mVc nay y~u diU chung tOi phai 13pk~ hO<;lchva thvc hien cOng tac soatxet de cO s.,r dam bao vera phai ve viec lieu bao cao ty Ie an toan tai chinh (bao cao It Ie v6n kh;3 dl,lng)vao ngay 38 thang 6 nam 2014 cO con cac sai S'Jt trong yeu hay khOng COng tac soat xet bao gem chuyeu 103 vlec trao d6i veri nMn Sl1 cua COng Iy va ap dung cac thu tl,lCphan llch Ir~n nhCrng thOng 110 laichlnh dLfO'CSlf dl,mg de 13pbao cao ty ie an toar tai chlnh (bao cac ly Ie v6n kha dl,lng). Do dO, cOng lacnay cung cap mOl muc dO dam bao thAp han cOng tac kiem toan. Chung IOi khOng thvc hien cOng vieckiem loan n~n chung IOi khOng dU'a ra y kien kiem toano

Dva lr~n co So' cOn!:;tac soat xet, chung tOi khOng thay c6 5V' kien nao de chung IOi cho ding viec 13pvalrlnh My bao cao ty Ie an loan tai chlnh (bao cao ty Ie von kha dl,lng) vao ngay 30 :hang 6 nam 2014kem theo .jay, xet tn~n cac khla c<;lnh trong yeu, kh01g phu hOOpveri quy dlnh clla ThOng ILl 56226/2010ITT-BTC ngay 31 thang 12 nam 2010 va ThOng tLl 56 165/2012/TT-BTC ngay 9 thang 10 nam2012 clla BO rai chinh 5lfa d6L b6 5U1g mot 56 dieu clla ThOng ILf 56 226/2010/TI-BTC quy dlnh chiMu an toan tai chinh va bien phap xli Iy d6i veri cac t6 chuc kinh doanh chll'ng khoan khOng dap lingchi tl~U an loan tai chinh va Thuyel minh 56 2.1 trong bao cao ty Ie an toan tai chinh (bao cao ty Ie v6nkha dung),

N9uy~n Qu6c TuanKiem toan vl~ns6 Giay CNDKHN kiem toan: 1841-2013-004-1

Thanh ph6 HOChi Minh, Viet "Jam

Ngay 8 thang 8 nam 2014

COng Iy c6 philn Cuan Iy Qu9HungVi~l

VN: Bao cao ty 1$an toan tai chlnh

CONG HOA xA HOI CHU NGH1A VIET NAMDOc I~p • TV do • Hanh phuc

Kinh gU'i: Uy ban ChlPng khotm Nha nl'&C

sAo cAo TY L1;:AN TOAN TAl CHiNH(BAa cAo TY LE VON KHA DUNG)

Tai thai di~m: 30 thang 6 nam 2014

Chung lOi cam joan r';:'ng:

(1) Bao cao dU'O'cxay dl,l'ng tr~n cO' sa s'~ li$u dU'Q'cc~p nh~t lai ngay I$p baa CaDva dU'O'CI~pthea dung cae quy dinh tGliThOng tU' so 226/2010ITT-BTC ngay 31 thang 12 nam 2010 ella Be:>Tai chlnh quy d!nh chi tillu an loan U.li chfnh va bi(m pMp xli 19d6i v6'i cae to chltc kinh doanhchli'ng khoan khOng dap (mg cae chi lillu an loan tai chlnh va ThOng III 50 165/2012m-BTCngay 9 lhang 10 nam 2012 ella 60 rai chinh slra d6i, b6 sung mOl 56 du~u ella nOng III 56226/201 OIlT -BTC

Ba Lll Thi Kim '-joangK~ loan trU'ong

Ong Lil Anh NgocTrU'ong bO pMn Ki~m soat nOi bO

Cng Tdin Van TrongT6ng Giam Cf6c

Thanh ph6 H6 Chi Minh, Vi$t Nam

Ngay 8 thang 8 nam 2014

4

Cong ty Co phan Quan Iy Quy Hung Vi~tBAa cAo TY U, AN TOAN TAl CHINH (BAa cAO TY U, VON KHA DUNG)lsi "gay 30 thang 6 "am 2014

SIT cAc CHI TII,UThuy61minh

VNf)

Gill tn rtii roJv6nkMd/,mg

f,

T6n9 gia tri rui ro thi trU'ong

2 TOng gia Irj rui ro lhanh loan

3 T6n9 gia Ifi rui ro ho;;!1dCng

4 T6ng gia If! rui fO (4=1+2+3)

4

5

6

3058980000

804672399

5000000000

8.863.652.399

Sa L~ Thi Kim HoangKe loan IrU'6'ng

On9 Tran 'Jan TrongT6ng Giam ~6c

271,68%./

24.080,717.076

Ong L~ Anh NgOCTruong b~ phM Ki~msoat nOi bO

VOn kha dl,lng

Ty I~an taim VOn kha dl,mg (6=514)6

5

Thanh ph6 HO Chi Minh, Viet Narr

Ngay 8 thang 8 "am 2014

5

Cong ly Co phan Quan Iy Quy Dau tU' Hung Vi$lTHUVET MINH BAa cAo TY U, AN TOAN TAl CHINH (BAa cAo TY LE VON KHA DUNG)t<;li ngay 30 lhang 6 nam 2014

1. CONG TV

COng ty c6 phan Quan Iy Quy Hung Viet ("COng ty") 13mOt cOng ty c6 phan dU'O'cthanh I~pthea Lu~1 Doanh nghiep Viet Nam thea Gi~y phep Thanh I~p va Ho.;!! dOng s6 33/UBCK-GPngay 6 tha~g 5 nam 2008 va Gifty phep di~u chinh s6 10/UBCK-GPDC ngay 5 thc'lng 4 nam2013 ella Uy ban Chung khoan Nha nlf6'c Viet Nam ("UBCKNN") v~ thay d6i dia dif!m trvsa chlnh ella COng ly.

HO<;lt<10n9 chfnh ella COng ty 103I~p va quan Iy quy dau Ill' chling khoan va quan Iy danhml,lC dau Iv chlmg khoan.

COng ty cO In,! So' d$.t t;;!;i 19.12A, tAng 9, lOa nM Vincom Center, 72 L~ Thanh TOn va 45Aly Tv Trong. PhU'CtngBen Nghe, Qu~n 1, Thanh ph6 HO Chi M nh.

s6 IU'O'ng nMn 'vien ella COng Iy !<;Ii ngay 30 th~mg 6 nam 20' 4 10310 ngu6'i (31 lhang 12nam 2013:10 ngu6'i).

T<;lingay 30 lhang 6 nam 2014, lOng v6n cO ph~m cua COng Iy la 25,000.000000 dong Vi~tNam.

,

R

,

2. CO sa TRiNH BAv

2.1 Cae v~n ban pMp quy va eae dien g;a; dtK;1Cap dllng

Bao cao Iy I~ an loan tai chlnh (bao cao ty I~ vOn kha dl,mg) cua COng Iy duO'c I~p va Irinhbay phu hOOpv6'i quy jinh Irorg ThOng tu s6 226/201CfTT-BTC va ThOng tU' s6165/20' 2fTT-BTC slia dOi, bO sung ThOng tLl s6 226/201 OfTT-BTC quy ~inh chi lieu an loantai chlnh va bi~n phap Xli' '1 d6i vai cac 10ch.ic kinh doanh chung khoan khOng dap ung chiMu an loan lai chlnh,

Bao cM ty 1$an loan tai chlnh (bao cao ty 1$v6n kha ::h,mg)nay dU<;1cl~::>trim co sa s6 li~utai chin, cua COng ty t<;lingay lap bao cao,

Cae eaeh thirc dian giai duvc Cong ty ap dllng trong mC1tso trl.l'Cmg hr:,p d~e thukh6ng eo hU'6'ng dan ell the trong Thong til' so 226/2010ITT-BTC va ThOng til' so165/20121TT-BTC stPa doi bo sung Th6ng tU'so 226/2010m-BTC.

Trong qua trlnh I~p va Irlnh bay bao cao nar', do Theng tU' s6 226/2010fTT~BTC va ThOngtU' s6 165/2012fTT.BTC chU'a c6 hU'ang dan Cl,Jth6 v~ vi$c Xli' 1'1 mOt s6 khoan ml,lc d~c thun$n cOng ty da ap dl,mg cac cach thuc dien giai cho mOl s6 khoan ml,JCdl,fa tr$n hi6u bietva danh gia cua COng ty. Cl,Jthe nhll sau:

I STT I Khoan mvc I Cach th(rc di~n gill; cua COngty

1 Chi li$u "Lvi nhu~n lfiy ke Chi Mu nay dU'O'cxac dinh bang 16ng cua'va 19'; nhu~n sau thue ehU'a • Lqi nhur)n lOy ke;phAn phol trU'6'c khi rriehl~p eae khoan dV ph6ng • Lqi nhuan sau thue chU'a pMn ph6i t1nh den

rheo quy djnh cua phap ngay 30 thang 6 ,am 2014;

lu~f' (Chi Mu g, Khoan 1, • s6 dll cac khoan dV' ph6ng t<;lingay 30Oi~u 4 - VOn kha dung, thang 6 nam 2014ThOng tv s6 226/2010fTT-BTC)

2 Chi MJ "Cae khoan phai Chi Mu uCac khoan phai thu" bao gOm ca cacthu" (Chi Mu g, Khoan 1, khoan phai thu khac va cac tai san c6 kMc ti~mOieu 9 - Gia trj rui ro thanh an rui ro thanh toan va COng ty Ihl,t'c hi(!n xacloan, ThOng tv ,6 dinh gia trj rui ro lhanh toan cua cac khoan ml,JC226/201 OfTT.BTC) nay Iheo cOng thlic quy dlnh Irang ThOng III sO

22€/2010fTT-BTC.

6

Cong ty cll phan Quan Iy Quy fJau tU' Hung Vi$t

THUYeTMINH sAo cAo TY LI, AN TOANTAl CHINH(sAo cAo TY L~ VON KHADUNG)(t,~pIheo)tai ngay 30 tharg 6 nam 2014

2.2.2

co sa TRiNH sAY (ti~p:heo)

Dong tilm tr(m bao cao

COng ty thl,l'C hien l3;p baa cao bang dOng Viet Nam ("VNO").

~~OH

ISV~

3. TOM TAT cAc CHiNH SACH LAP sAo cAo TV L~ AN ToAN TAl CHINH (sAo CADTY L~ VON KHA DUNG) CHU Y~U

3.1 Ty f~von kha dVng

Ty Ie vOn kha dVng 180 mOt thU'6'c CIa mlie dO an loan tai chinh ella COng ty, pha1 anh khanang ella COng ly trong vl$e thanh loan nhanh cae nghTa VI,Jtai chinh va kha nang bu l.1c1pcae IO<;lirui fO pMl sinh trong qua lrinh host dOng kinh doanh ella COng Iy.

Ty 1$ v6n kha dl,lng ella COng ty dU'O'cxac djnh thea cOng lh(rc quy dlnh trong nOng III sO226/2010ITT-BTC nhU' sau:

= v6n. kha dt,mg x_100%TOog gia. trj rui fO

Trang <16.t6ng git! trl fui fO la t6ng cae giB. If I rui fO lhi IrU'6'ng, giB. lrj rui fO thanh loan va. gia.tri rui fO hO;;lt dOng

3.2 Von kha d4Jng

Thea quy d!nh cua ThOng tU' s6 226/2010ITT-BTC, v6n kha dl,lng la von chu sa hO'u s~nsang de dap (rng cac nghla Vl,lden han trang v6ng ch'n mU'O'i(90) ngay, Cl,lth~ nhU' sau:

~ Von dau hr cua chu sa hO'u, khOng baa gOm v6n c6 phan U'Udai haan lai (n~u c6);

~ Th~ng duov6n c6 phan;

~ Quy dv IrO'b6 sung v6n dieu 1$;

~ Quy dau tv pMI tri~n;

~ Quy dv pnong lai chlnh;~ Quy khac thu<:lcv6n chu sa hO'u dU'l;Yctrlch l<;ipphu hl;YpvO'i quy dmh clla pMp lu<;it;

~ Ll;Yinhu<;in lOy k~ va ll;YinhuM sau Ihull chU'a phan ph6i trU'O'ckhi trlch l<;ipcac khaa1dv ph6ng lhea quy dinh clla phap lu<;it;

~ Nam mU'O'iphan tram (50%) phan gia lri tang t"~m clla tai san ct dinh dU'l;Ycdinh gialai thea quy d!nh clla phap lu<;it(trong trU'ang hO'Pd!nh gia lang), ha<;iCtni' di toan b~phan gia tq giam d (trang trU'O'nghO'I=d!nh gia giam);

~ Ch~nh I$ch ty gia h6i doai;

~ LQ'i Ich clla c6 dOng Ihi~u st

V6n kha dl,lng dU'l;Ycdieu ehinh tang/(giam) cae khoan ml,lc sau day:

3 2. 1 Cae khaan dieu ehlnh tang

~ Gia tri clla cac khaan nl;Yeo thai han ban dau la ntlm (5) ntlm ella COng ty e6 theehuyen d6i thanh v6n ehu sa hO'u;

~ Cae khaan nO' e6 thai han ba1 dau tra1 mU'ai (10) ntlm da dang ky b6 sung vao v6nkha dl,lng vai Uy ban Ch(rng khaan NM nU'O'c;va

~ Ta3n bO phan gia trj tang tMrr eua eae khoan dau tll' khOng baa gOm cae ehLYngkhaandU'O'epMI hanh b6i cac t6 ChL'Ce6 quan he: vai COng ty eOng nhll' cae ch(rng khoan c6thci gian b, han ch~ chuyim nhvO'ng con lai ln~n chin mU'O'i (90) ngay ke til ngay ltipbao caa ty la an toan tai chlnh (baa eaa ty Ie v6n kha dung:l.

7

Cong ty cll phan Qu<in Iy Quy 8au tll' Hung Vi~tTHUyET MINH sAo cAD TV LE AN ToAN TAl CHINH (SAO CAD TV LE VON KHA DVNG) (I ~pthea)tai ngay 30 tMng 6 nam 2014

3. TOM TAT cAc cHINH sACH LAP sAo CAD TY LE AN ToAN TAl cHINH (sAo CADTY LE VON KHA DVNG) CHU Y~V (liep thea)

3.2 Von kha dVng (ti~pthea)

32.1 Cae khoan cJ/{juchlnh t~ng (ti~pthe:»

TOng gia tri cae khoan dlt:;Yc Slr dl,lng de bO sung vOn kha dVng tOi da btmg 50% phtm vOnchu so hO'u OOi v6'i cae khoan nO' cO the chuylm d6i thanh vto chu 56' hCruva cae khoannO' da dang ky b6 sung vao vOn kha dl,lng v6'i Oy ban Chl1ng khoan NM nU'6'C, COng tykhflu tn) 20% gia Ifi ban dAu mOi nam trong thO'i gian nam (5) nam cuOi cung In.r6'c khi d~nhan thanh toanfchuyen dOi tMnh c6 phi~u ph6 thOng va khau trli' 25% gii:1 In cOn lai mOi quyIrong th,.i han b6n (4) qv7' cuOi cung trlf6'C khi d~n h,i'm Ihanh toan/chuyen obi thanh cOphieu ph6 thOng

3,2.2 Cae khoan cJi~ucNnh giam

•• VOn cO phan U'Uc1aiho~m l<;Iiva c6 phil!u quy (nl!u c6);•. To.tm bO phan gia trj giam c1icja cae khoan dau tU' khOng baa gOm cae chLmg khoan

c1U'ocpMI hanh b6i cae 16chv.: c6 quar h~ voi COng ty va chvng khoan e6 Ihai gian bih<;lr ehl! ehu~~n nhU'O'ng con l<;Iitrlln chin mU'ai (90) ngay ke Iv ngay I~p baa cao ty I~an toan lai chlnh (baa cao ty I~ v6n kha dung);

•. Cae lai san dai h<;lnva lai san ngan h<;lnc6 Ihai hi;ln thu hOi hoac thai h<;lnIhanh toanc6r lai tr~n chIn mU'O'i(90) ngay: va

,.. Cae khoan ngo<;litni' I'~n baa cao tai ehlnh c1adlloe kiem toan (neu e6).

Khi xac d!nh phan giam Ini' kh6i v6n kha dl,mg, COng ty dieu ehinh giam bat phan gia tr!giam trli' mOl khoan b&ng gia trj nh6 nhat ella gia tri Ihi tru'ang ella lai san, gia tfi 56 saeh vagia tri cOn l<;Iiella cae nghTa Vl,l {d6i vai tai san dU'Q'Cdung lam tai san baa dam cho caenghTa VI,lclla COng Iy hoae eho b~n thli ba} va gia Iri nh6 nhat ella gia trj thi trllang clla taisan va gia trl 56 saeh (d6i voi tai san dU'Q'ecao dam b&ng tai san ella khaeh hang).

3.3 Gitl rrf rlii ro thf tnrong

Gia tli rlli ro Ih1 trU'(rng la gia trj Illang ling voi mve dO t6n that e6 Ihe xay ra khi gia thitrU'ang eua tai san dang 56' hO'u bien dOng thea ehieu hlYang bat lQ'i va dU'Q'cC~ng Iy xaed!nh khi ket thue ngay giao dieh theo eOng thfre sau:

Gia tri rlli fa thi truang = Vi the rOng x Gia tai san x H~ 56 rui ro thi tfU'an:J

Trang d6, vi the r6ng eua ehLmg khoan la 56 IU'O'ngehvng khoan dang nam giC!'ella COng tyt<;lithai diem lap bao eao, sau khi da dieu ehinh giarr bot 56 ehvng khoan eho vay va tangtMm 56 ehvng khoan di \lay phu hoopv6'i qu~ d!nh eua pMp luat.

Cae lai san khOng duO'c xae dinh gia tri rui ro thi truang baa gbm:•. c6 phieu qUf;

•.. Chu'ng kho.tm pMl hanh bai cae 16 chvc e6 quan h~ vai COng ty trong cae trU'ang hO'PdU'6'i day:

• La eOng ty me, cOng ty can, eOng ty Ii~n doanh, eOng ty lian ket ella COng ty;

• La eOng Iy can, eOng ty li~n doanh, eOng ty li~n ket ella cOng ty me ella COng ty.

•.. Chvng khoan e6 th(ri gian bi h<;lnehe ehuyen nhLlO'ng cOn l<;li,tr~n chin mu'ai (90) ngay,ke tll ngay tlnh loan; ."a

•. Trai phieu, cae eOng el,l nO',giay ta e6 gia tr~n thi tfuang ti~n t~ da dao h<;ln.

33,1 He s6 (iii (0 th/ trU'6ng

He 56 rui fa thi trlYang duqc xae dinh eho tti'ng ktoan mve tai san thea quy dlnh trongThOng tLl s6 226/201 OITT-BTC

B

,,

Cong ty Co phtln Quan Iy Qui{ 8tlu tU' Hung Vi$t

THUyeoT MINH BAa cAc TY LeoAN TOAN TAl CHINH (SAO cAo TY Leo'ION KHA DUNG) (ti~p thea)t~1ngay 30 thang 6 ntlm 2014

3. TOM TAT cAc CHiNH SACH LAP sAo cAo TY L~ AN TOAN TAl CHiNH (SAO cAoTY L~ VON KHA DUNG) CHU Y~U (tl~Pthea)

3.3 GiA rrj ,ui fO thi trU'&ng (:i~pthea)

3,3.2 GitJ tr; tal san

a, Ti~n va cae khotm tuang c1U'angti~n, c6ng c(.J thi tru<Jng ti~n t~

Gia tri cua li~n bang VNO 1356 dU' Uli kM3n ti~n mat l<;lingay Unh latm.

G a tfi cua li~n b~mg ngo<;li te la gia trj quy ~6i ra VND thea ly gia l.;Ii cae t6 chlic tindung ("TCTD") tiU'O'c phep kinh doanh 090<;'1;hoi tai ngay t nh loan,

G a tfi cuati~nQLri ky h,;!.nva cae cOng Cl,l thi trU'6'ng ti~n Ie bang gia. tq !iAn gliilgiamua cOng I~i lOy ke chLl'a dU'oc thanh loan Uri ngay tlnh lean.

b, rrai phitwGla. trj cua Irai phieu niem yet 13 gia. yet blnh quan trlm M thong giao dich tai Sa Giaedich Ch(rng khoan t<;lingay ~an nhat cOng lai lOy ke, irong trlY~ng hO'P trai phieukhOng c6 giao dich Irong vong nhieu han hai luan tlnh ~en ngay tlnh loan, la gia Irj l6'nnhat trong ::ac gia In sau: Gia mua; Menh gia; Gia xac Olnh theo phU'ang phap n~i bO,bao gOm ca lai lay ke.

Gia In cua Irai phieu chU'a ni~m yet la gia tri l6'n nhal trong cac gia tq sau: Gia ni~1"'1yet tren cae h~ thOng bao gia do GOng ty hla chon (neu ,:6); Gia mua cOng IAi lOy ke;Gia xac Olrh Iheo phU'ang phap n~i b~, bao gOm ca IAi lOy ke,

c. c6 phi~u

G'a tri cua cO phieu ni~m yel la gia ~Ong clia ti;li ngay giaodich gfm nhat ~Oi vai dphieu niem yet tren Sa Giao dich ChLrng khoan HO Ghr Minh va gia giao dich blnhquan cua ngay giao d!ch g~ln nhat ~6i -,ai cO phieu ni~m yet Iren S6 Giao dich ChLrngkhoan Ha N~i.

Gla Iri cua cO phieu cua GOng ty ~i)i chung Oang ky giae dich Iren san UpCom la giagiao dich binh quan cua ngay giao dich gan nhal ngay tlnh loan.

TrtrO'ng hoopcO phieu niem yel hOGiccO phieu oang ky giao dich tren san UpCom khOngco giao dich Irang vong nhieu han hai (2) luan tinh Oen ngay Iinh taan, hOGiCcO phieu biOlnh chi giao dich, huy ni~m yel hOGichuy ~ang k1 giao dich, gia Iri cua c6 phieu la gia Iri16n nh~1 Ircng cac gla trj sau: Gia Ir( 50 sach; Gia mua; Gia Ihea phU":1ngphap nOi b~ cuaCOng OJ.Gia Ir! cua cO phieu da ~ang ky, IlYUk}' nhU'ng chU'a niem yel, chua dang ky giao d,chla gia Iri trung blnh dva Iren bao gia cua 10i thieu ba (3) cOng ty chli'ng khoan khOnglien quan ~en GOng ty l<;lingay giao dlch gan nhal trU'6'c thai ~iem tlnh loan. TrU'anghoopcO phieu khOng c6 du bao gia tCrtOi Ihieu ba (3) cOng ty chli'ng khaan, gia trj cuaco phieu la gia trj l6'n nhat trang cac gia trj sau: Gia to' cac bao gia; Gia cua Ky bao caogan nhe\!: Gia tri 50 sach; Gia mua; Gia theo quy d!nh n~i bOcua COng ty

Gia In cO phan, phan vOn gOp khac 13gia Iri l6'n nhat Irong cac gia tri sau: Gia tn 50sach; Gia muafgia tri vOn gOp; Gia theo quy djnh nOi b~ cua GOng ty.

d. Cu9!C6 phf{,u cua COng ty c11utv chuflg khotm

Gia trj quy ~6ng d<;lichung la ~ia ~6ng clra cua ngay giaa dlCh g~ln nh~1 nga'l tlnh lotm.TrU'6'ng hO'Pquy d6ng d<;lichung khOng c6 giaa dich nh eu han hai (2) tuan Iinh ~enngay Iinh toan, gia tri quy- ~U'O'ctlnh bang Gia Iri tai san r6ng ("NAV')/1 ChiJng chi quytai ky bao cao gan nhat Irvac ngay t1nh loan.

Gia Irj QUl thMh vien/Quy- m6tCO phieu cua GOng Iy dau tU' Cht:r1g khoan pMI Mrhrieng Ie bang NAV tren m~1 dan vi phan vOn gOp/dan vi chvng chi quy-/cO phieu l<;likybaa cao gan nhal trU'6c ngay tinh loan

g

Cong ty Co ph~mOuim Iy Ouy 8au tll' Hung Vi(!tTHUY~T MINH BAD cAD TY LE AN ToAN TAl CHINH (BAD cAD TY LE V6N KHA DUNG) (titlp theo)!<;Ii ngay 30 Iharg 6 n~m 2014

3. T6M TAT cAc cHINH SACH LAP BAa cAo TY LE AN ToAN TAl CHINH (BAa CADTY LE V6N KHA DVNG) CHU Y~U (t,tlp theo)

3.3 Gia tfl nii fO thi tru<mg (li~p thea)

3.3.3 Gia. trj fU; ro tling them

Gis lrj rui fa thi IrU'O'ng ella cac lsi san se dU'Q'c di~uchinh tang th~m trong trU'ong hqpCOng l~ oau tU' qua nhieu vao lsi san <16,n~o<;litrlr chl1ng khoan dang trong thol gian baaI~mh pM! hanh thea hlnh thl1c cam kElt chtlc chtm. trai phi~u Chlnh phu, trai phi~u dU'qcChlnh ~hu bao Itmh. Gia trj rui fa <1l1O'Cdieu chinh tang thea nguy~n tac sau'

••. Targ tMm 10% trong tn/emg rop git! trj ella khofm dau III nay chil!m tv 10% toi 15%v6n chu sa hO'uella COng ly;

••. Targ tMm 20% trong trvang rqp gis trj ella khoan Clau III nay chi~m til' 15% t&i 25%v6n chu So' hCru ella COng ty;

••. Targ tMm ::0% trong trU'ong hO'Pgia tri ewa khofm <3<\utU' nay ehi~m tll' 2:.% tra I~nVOn ehw So' hO'u ewa COng ty.

Cae khoan co tu:, trai tue, gia tri quyen lfU dai ewa chung khoan (neu c6) ho~e lai eho vayewa lien gtii, cae khoim lU'ang dttang ti~n, cOng ev chuyen nnllang, giay 10 c6 gia dU'acdieu ehinh tang lMm vao gia trj tai san khi xae d!nh gia lrl rwi ro lhi lrU'ong.

3.4 GiStr; nil ro thanh taim

Gia tri rwi ro thanh toan 13 gia tri tU'O'ng ung v6'i muc dO ton that e6 th~ xay ra khi <30ilackhOng th~ thanh toan <3un'Jhan hoae ChUYElngiao tai san <3unghan nhU' cam k~t. Gia lri ruiro thanh toan dttae xac dmh khi kel thuc ngay giao dieh cua cae hap dong, giac d!ch nhU'sau•• D6i vai haP <16ngtien gUo!e6 k5.han tai cae to chlic tin dvn;;r cae khoan eho "lay d6i v6i

eac to ehlic, ca nMn khae; hap <10ngvay, mU'an chung khoan phu haP vai quy <1mhewa pMp lual; haP <3ongban c6 cam k~t mua I<;Iichung khoan phu haP vai quy <1!nhcwa phap luat; hO'Pd6ng mua c6 cam k~t ban l<;Iichung khoan phu hap v6'i quy dinhcwa phap luat; haP <10ngcho "lay mua ky quy eh.ing khoan phu hap vai quy <3!nhewaphap luat; cae khoan phai thu, cac khoan phai thu kMc va tai san e6 khac liem an rwi rotha"h toan, gia tri rwi ro thanh toan trlfac thai han nMn ehuyen giao chung khoan, tienva Ihanh 1'1 haP <30ng,dU'ac xae d!nh theo eOng thli'e:

Gia lrl rui ro :hanh toan = H$ st rwi ro thanh toan theo d6i tac xGia tn tai san tiem an rwi ro thanh toan

•• D6i vai hap <1ongbao lanh pMt Mnh ky vai cac t6 ehuc kMe trong t6 haP bao lanhphill hanh theo hlnh thuc cam w;~tehae chan rna COng ty la t6 ehuc bao lanh phat Mnhchlnh, gia tri rwi ro thanh toan <3U'ac xae dinh bang 30% gia tri e6n lai cwa cae hO'PdOngbao lanh philt Mnh ehU'a (lU'ac thanh toa.n.

•• El6i vai cae khoan phai thu, cac khoan phai thu khac va tai san e6 kMe qua h<;ln,chungkhoan chua nMn chuyen giao dung han, k~ ea chling khoan, tien chtta nhan <1U'aetlicae hOOpdOng liim gtii c6 ky han tai cae 16ehlic Un dVng; cac khoan cho vay d6i vai cact6 chue, ea nMn khac; hOOp<10ngvay, mlfan ehling khoan phu hqp vai quy dlnh cuaphap lual, hap (l'6ng ban c6 cam k~t mua lai ehung khoan phu hop vai quy (I'!nh cllaphap lual; hap (l'Ong mua c6 cam ket ban lai chung khoan phu hOp vai quy <1inhcllaphap luat; hop dong cho vay mua ky quy chung khofm phu hOOpvai quy <1inhcwa philplua~(fa (fao han, gia trj rui ro thanh toan dU'ae xac <1!nhthee nguy~n tac sau:

Gia tri rui ro lhanh toan = He s6 rwi ro thanh toan thea thoi gian xGia If'] tai san t~m an rui ro lhanh toan

10

Cong ty c6 phan Quan Iy Quy 8au tll' Hung Vi$t

THUYIOTMINH BAo cAo TY LE AN roAN TAl CHINH (BAO cAo TY LE VON KHA DUNG) (t,~p theo)lai ngay 30 thang 6 nam 2014

3, T6M TAT cAc cHiNH SACH LAP sAo cAo TY L~ AN ToAN TAl cHiNH (sAo cAoTY L~ VON KHA DUNG) CHU Y~U (liep thea)

3.4 Gia trj "jl fa thanh toan (tiep thea)

3 4 1 H~ 56 'vi (a thanh toan

He: 50 rui ro lhanh loan ~LJO'Cxac d!nh thea "Oi lac va thea thai gian qua han thea quy dinh!rong ThOng IU' sO 226/2010ITT.8TC.

Thai han lhanh toan/nh~n chuyen giao chl1ng khoan la T+3 (d'Oivoi cO phieu nj~m yet), T+1(dOi voi trtli phieu ni~m yet); ho~c T+n (dOi vdi cae giao dieh th6a thu~n ngoai M thOng giaodieh trong n thea th6a thu~n cua hai ~n).

34.2 Gia trytai san ti~m An rO; ro thanh tcan

8. cae giao dich mua, ban chu'ng khoan cho kMch hang ho~c cho C6ng ty

Gia trj tai san tiem ~n rui ro thanh toan la gia :ri thi trU'dng eua hOp dOng tlnh theanguy~n t,k nhU' sau'

•• Gia tri tai san li~m il.n rui ra Ihanh toan trong ho<;tl dOng vay, cha vay chlingkhoan, giao d;ch ky quy, giao dich mua ban l<;ti,giao d,ch cha vay mua chlingkhoan ky quy, giao dlCh ~an cO cam k~t mua l<;ti,giao dlCh mua cO cam k~1 banl<;ti'

Gill tr; Uli san ti6m an fiJi roSTT Lo~i hlnh giao dich thanh toan

1 Ti~n glri cO ky h<;tn,khoan ti~n loan bOgia tri khoon cho vayeha vay khOng cO tai san baadam va cae khoan phai thu ttiho<;ttdOng giaa dieh va nghi$pVl,l kinh doanh ehling khoan

2, Cha vay chling khaan Max{(Gia tri thi trU'O'ngeua hOOpdOng- Gia tri tai san dam baa (neu cO)),O}

3. Vay er0'ng khoan Max{{Gia tri tai san dam baa. Gia trith! trU'O'ngcua hO'~dOng),O}

4 Hop dOng mua eh0'ng kh::>ancO Max{(Gia Iri hOp dOng t1nh theo giacam kel ban l<;ti mua • Gia In thi trU'O'ng eua Hop

~Ong x (1 . H~ 50 rui ro lhitr~ang)),J)

5. Hop dOng ban eh0'ng khoan cO Max{(Gia tri thi tfU':)ng eua hoopdOngcam kel mua l<;ti x (1 - H$ s6 rui ro Ihi lfU'O'ng) - Gia tri

hqp ~Ong IInh theo gia ban),O)

6 Hqp dOng eho \lay mua ky quy Max{(S6 dU' nO' • Gia Iri Uli san <1am(cho khaeh rang va)' mua bao),O)chung khatlO)/Cae Ihoa thu~nkinh Ie e6 eung ban chat

s6 dU' nO' la gia In khoan vay, lai vay va cae lo<;tiphi.

Gia Iri tai san dam bao = kh6i IU'O'ngtai san x gia tai san x (1 - H$ sO rui ra thitrU'O'ng)

He s6 rui ro Ihl trU'ang <1U'OCxae d(nh eha lung khoan ml,lC tai san theo quy dmhIrang ThOng III 56 226/20101TT-BTC,

Gia In eua cae lai san dU'Q'Cxae dnh theo ml,lCs6 3~2.

11

Cong ty c6 ph~n Quan Iy Quy f)~u tll' Hung Vi<;lt

THUVeT MINH BAa CAo TV lE AN ToAN TAl CHINH (BAa CAO TV lE VON KHA DVNG)(t ~p thea)t~ingay 30 thang 6 nam 2014

3. cAc CHINH SACH ul.P BAa cAo TV lE AN TOAN TAl CHINH (BAa cAo TV lE VONKHA DVNG) CHU v£u (tilp thea)

3.4 Gill tfj rlii fa thanh toan (tiep thea)

34 2 Gia tri fai san tifJm Sn ,ui ro thanh telm (li~p thea)

8. Cae gi80 dic.~mua, ban chUng khotln, ena khach Mng ho~c cho C6ng ty(tieo thea)

•• Gia tq tai san tiem fin rui ro tron9 hOi$lt(jOng giao dich chung khotm:

STT I Th&i gian I Gia trj ta; san tidm an roi fOA _ 06i val cae giao d;ch ban ch(mg "<.ho~ln(b(!n ban It! COng ty ho~c khach hang

cua COng ty tron9 hOi$lt dCng mOi gi6'i)

1. Tn.r6'c thai hl;m nhM thanh 0loan

2. $au thai hGJ1 nhEln thanh Gia trj thj trU'ang cua H(Yp COng (tron9toan trU'O'nghqp Gia thj trU'O'ng thap hO'nGia giao

dich)

o (tron9 lrltang hO'PGia thj tfU'ong cao hemGia giao dlch)

B- 06i va; cae giao dich mua chiJ'ng khoan (Mn mua la COng ty ho~c kMch hangcua COng ty)

1. TrJ'6'c thai h~n nMn chuy~n 0giao chung khoan

2. 5au thai h~n nhM chuy~n Gia tri thi trLfang cua H(Yp COng (trong

giao chung khoan trLfang hl;YpGia thi trLfcmg cao hon Gia giaodich)

o (trong tnr6'ng hl;YpGia thi trl1ang cao honGia giao dich)

b. Ct'lc khoan pM; thu, ua; phi6u dlJ dao Mm. cac c6ng cv no dlJ dao h;;m

Gia tri lai san tillm ~n rui ro thanh toan la gia tri khoan phai thu tinh theo m$nh gio3,cQng them cac khoan I~i chl1a dLfl;YCthanh toan, chi phi c6 Ii~n quan va trCr di khoanthanh toan d~ th\)'c nh~n trU'6'c d6 (n~u c6).

34.3 Giam tr(r gia tri ta; san tilJm an fiJi ro thanh toan

COng t'l dl~U ch'nh giam trir ph~ln gia tn tai san bao dam cua d6i lac, khach h.hg khi xa:djnh gia tq lai san ti~m an rui ro lhanh toan lrong trl1:JonghQ'p cac hl;Ypd6ng, giao d!ch naydap ung day du cac di~u kien sau:

• £)6, tac, khach Mng c6 tai san bao dam th\)'c hiEln nghTa VI) cua mlnh va tai san baodam la tl~n. cac khoan tLfong dLfO'ng li~n, giay t6' c6 gia, cOng Cl) chuyen nhU'l;Yngtr~nthi Irl1O'ng tien teo chLfng khoa1 ni~m yet, dang Io'.ygiao dl,:h tr~n 56' Giao d ch Chungkhoan, Irai phieu Chlrh phu. trai phieu d'J'Q'c80 Tai chlnh bao lanh phat htmh

• C01g ly c6 quyen d!nh do~t, quan Iy, SLrdung. chuy~n nhl1Q'ng tai san bao dam lrongtrl1:Jng hQ'p d6i lac k10ng th\)'c hi$n nghTa VI) thanh toan day du va dung thai han dathea thuM tai cac hQ'p d6ng

Gia tq lai san giam trlr duvc xac dnh nhU' sau:

Gia tri tai san dam bao = Kh6i 111l;Yngtai san x Gia tai san x (1 - He 56 rui ro thi trl1ang)

12

Cong Iy Co phan Qwin Iy Quy Dau Ill' Hung Vi$t

THUY"T MINH BAa cAo TY LE AN mAN TAl CHINH (BAa cAo TY LE VON KHA DUNG) (ti~ptheo)t<;li ngay 30 thang 6 nam 2014

3. cAc cHiNH SACH LAP BAa cAo TY LE AN ToAN TAl CHiNH CHU Y"U (ti~p theo)

3.4 GM rrj ,Iii fO thanh roan (ti6p thea: ,I

34.4 TlJng tMm gia trl nJi ro thanh roan

Gia trj rui ro thanh to~m phai l3U'O'cdi~u chinh tang tMm trang cae tmong hoopsau:

•• rarg IMm 10% trang trU'Crnghqp gia tri khoan cho yay d6i v6'i mOl t~chlrc, C3 nMn vanhOm 16chlrC, ca oMn li~n quan (n6u cO), chi6m tCr 10% t6i 15% vbn chu SO'hCru:

•• rarg th~m 20% lrang tn.rc'mg hO'Pgia trj khoan cho yay d6i v6'i mOt tb chLrc, ca nMn vanhOm t6 ch0'c, ca nhan lil!n quan (n~u c6), chi6m hi 15% 16j 25% Vbn chu 56' hCfu;

•• Targ tMm 30% trang trU'ang hO'Pgia Irj khoan cho yay d6i v6'i mOl to chlic, ca nhan vanhOm 16ChLrc, ca nhtm Ii~n quan (neu 00), ho~c mOl ca nhan va cae b~n li~n quan 16'ica nh~1ndO (n~u cO), chi~m tu 25% V6n chu s6 hC'u tr61t!!n.

3.4.5 Bu lrir song phlJ'Ong gitJ tf/ tai san ti4m <in rui ro thanh lotJn

Gia tri tai san tiem An rui ro thanh toan dU'Q'cbu tru song phU'O'ng khi:

••. Rui ro thanh toan Ii~n quan t6'i cung mOt d6i tac;

,. Rui ro thanh toan phat sinh d6i ••6'i cung mOt IO<;lihlnh giao dich;

••. Viec bu tru r6ng song phU'O'ngda dU'Q'ccac ben tr6ng nhat IrU'&c bang van ban.

Thai h<;lnlhanh toan/nh~n chuyen giao chlrng khoan 103T+3 (d6i v&i c6 phieu n;~m y~t), T+1(d6i v6'i trai phieu ni~m yet); hO$lCT+n (d6i v6'i cac giao d!Ch th6a thuM ngoai he th6ng giaod!ch trong n theo th6a thuan cua hai b~n)

3.5 GMtf; riJiro ho~td~ng

Gia trj rui ro hO<;ltdOng 103gia tn tU'O'nglrng v6'i mlrc dO tbn that cO the xay ra do Ibi k9 thu~t.161h(! th6ng va quy trlnh nghiep Vl,l. 16icon ngU'oi trong qua lrlnh tac nghiep, ho~c do thieuv6n kinh doanh phat sinh til cac khoan chi phi, 16 lu rO<;ltdOng dau lU', hO$lcdo cac nguy~nnMn kMch quan khac.

Gia trj rui ro hO<;ltdOng cua COng ty dU'Q'cxac dinh bang 25% chi ph' duy trl hO<;ltdOng cuaCOng ty trong v6ng mU'oi 1ai (12) lhang lien ke tlnh tOi thang gc\n nhat, ho~c 20% V6n phapdlnh theo quy dlnh cua phap lu~t, h..y thuOc vao gia trj nao I&n hO'n.

Chi phi duy trl hO<;l1dOng cua COng ty dU'O'cxac dinh bang 16ng chi phi phat sinh trong nam,lru di: chi phi khau hao; dl,f ph6ng giam gia dau tU' ngan h<;ln;dl,f ph6ng giam 9103dau tU' daih<;ln;d1,l'ph6ng phai thu kh6 d6L

13

Cong ty cll phlm Quan Iy Quy 8~u tU'Hung Vi~tTHuvET MINH BAo cAo TV LE AN ToAN TAl CHINH (BAO cAO TV LE 'ION KHA DUNG) (t,~p theo)l~i "gay 30 thang 6 nam 2014

4. GIA TRI RUI RO THI TR110NG

Cae hf;Jng rove c1au tlf Hes6rai .'"0 Ouy mO riJi fO Gis tn rui ro

% VND VND

(1) (2) (3) = (1) x (2)

I. Tilm va cac khoan twO'ng dU'O'ng th~n, c6ng cv thj trU'bng tit" tt1. T,~n m~t(VN8) 0 25.163079 -

2 Cae khoim tllong c1U'angti~n 0 10.174901 355 -3 Giay to c6~ia. cOngCl,.chuy~n nhllQ'ng tr~n

th! trvang tie" tt!!, ch(rn~ chi t16" g0'i 0 - -

II. Tral phi6u Chinh phu

4. Trai phi~u Chinh phu khOng Ira lai 0 - -5 Trai phi~u Chlnh phu tra lai suat cu6ng phi~u - -5 1 Trai phi6u Chinh phu, Trai phii!u Chfnh phu - -

cae no-ac thu6c kh6i OECD ho~c dU'Q'C baDlanh b6"i Chim phu ho$c Ngan hang TrungU'O'ng ella Cc3': nLl'ac thu~c kh6i nay, Traiphi€w c1U'Q'cpMt Mnh bai cae to chlrC q'J6ct~IBRD, ADB, IADB, AlDB, EIB ,~ EBRD 3

52 Trai phiau cOn~ trlnh c1l1Q'cChlnh phu, 80 Tal - -ch(nh bao lanh cO thai gian l1ac h~n con I~idU'oi 1 nam 3

Trai phi~u cOn~ trlnh l1l1Q'cChinh phu, B<:t Tai - -chlnh bao l~lnh co thai gian l1ao h;ln cOn !<;Iitu1 loi 5 nam 4

Trai phi~u cOn~ Irlnh l1l1Q'cChlnh phu, B<:t Tai - -chinh bao lanh cO thai gian l1ao ~~n con l~i tu5 na,.., tra I~n 5

III. Tral phi6u doanh nghitp

6 Trai phi~u ni~m y~t cO thai gian l1ao h<;lncOn - -I~i dl16'i 1 nam, ke ca trai phi~u chuyen l16i 8

Trai phi~u ni~m y~t cO thai gian l1ao h<;lntu 1 - -l6'i 5 nam, ke ca Irai phieu chuyen l16i 15Trai phieu ni~m yet cO thai gian l1ao h<;lntu 5 - -nam :ra I~n, ke ca lrai phieu chuyen l16i 20

7. Trai phieu khbng ni~m yet cO thai gian l1ao - -h~n cOn I~I dlYoi 1 nam, ke ca trai phieuchuyen l16i 25Trai phieu khOng ni~m Vel cO thai gian l1ao - -h<;lntit' 1 loi 5 nam, ke ca lrai ~hieu chuyenl16i 30Trai phieu khOng ni~m yet cO thai gian l1ao - -h<;lntLl' 5 nam :ta I~n, ke ca trai phieu chuyen~6j 40

14

Cong ty Co ph~n Quan Iy Quy f)~u tU' Hung Vi$tTHUyiOT MINH BAa cAo TV LiOAN TOAN TAl CHINH (BAa c/>,o TV LiOVON KHA DUNG) (ti~p theo)tai ngay 30 lhang 6 nam 2014

C~C,'1~ngmve c1.1u tU' H~s6riJiro Ouy m~nii ro Gia try (u; ro% VND VND

(1) (2) (3) = (1) x (2)

tv. c6 phi~u

8 CO phi~u phO thOng, co phi~u l1U Cl'aicua ca: t6chue ni~m y~t t;li S6 Giao d!Ch Chl1ng khoanHOChi Minh; cherng chi qJY rna 10 10.612400003 1061 240.000

9. eb phieu phO thOng, cO phi~u U'u Cl'aicua cae t6chue ni~m y~l l<;li Sa Giao dich Chung khoanHa NOi 15 - -

10 c6 phieu ph6 thOng, cO phieu llU ,jai cae cOng - -Iy C!'l;lichung chU'a ni~m yet, dang ky giao dichqua h~thOng UpCom 20

11. Cb phieu pho thOng, cO phieu U'u dtli cua cae - -cOng ty dai chung dA dang ky IU'U ky, nhU'ngchtra nl~myet heac dang ky giao dlch; cO phieudang trang do1 pMI Mnh Ian dau (IPO) 30

12 co phieu cua cae cOng Iy dl;li chung khac 50 - -V. Chu'ng chi quy dAu Ill' chlrng khoan

13 auy l1ai chung, baa gOm ca cOng ty l1~u III - -chung .;hoan l1a chung 10

14. Quy Ihanh vi~n, cOng III l1~u tll chung khoan - -ri~ng Ie 30

VI. Chwng khoan bl h~n ch6 glao djch

15. Chung khoan bllam ng(rng giao dich 40 360000.001 144.000.000

16 Chung khoan bl huy ni~m yet, huy ~iao dlCh 50 - -Vtl. Chwng khoan khac

17. c6 phon. phtm v6n gOp va cac loai chLrngkhoan kMc 80 2'77 225003 1.741.780.000

18. Cac tai san l1~u :1I kMc 80 - -VIII. Rui ro tang them

NOi dung Mli'c QU'I mO rui ro Gia tri rui rotang VNO VNOlham(%)

19 Tien gLri c6 ky ran tai Ngan hang ThllO'ng 11aic6 phon A Ch~u 30 3 OC5.903 426 -

20. Chung khoan HAG 20 871 200000 87.120000

21. Chli'ng khoan MBB 10 248.400.000 24840.000

TONG GIA TRI RUI RO THI TRVONG (I+II+III+IV+V+VI+VII+VIII) 3.058.980.000

4. GtA TRI RUt RO THI TRIJONG (ti~p theo)

15

Cong Iy Co ph~n Quan Iy Quy 8~u Ill' Hung Vi~1

THUY.T MINH sAo cAO TV LI, AN ToAN TAt CHINH (sAo cAO TV LI, 'ION KHA DUNG) (b~p theo)tQi ngay 30 lhang 6 nam 2014

5, GtA TR! RUt RO THANH ToAN

Rui fO t'U'ac thai han thanh loan (Tnuyet minh s6 5.1)Rui fO qua thai han thanh loanRui fO tang tMm (Thuyet minh 56 5 2)

T6n9 gia trj rui fO thanh loan

Gia trj rui roVNfJ

624318193

180,354206

804.672.399

~~;~;HIIS'VII

5.1 Rui (0 trU'&c then h{Jn thanh toan

Gia Iq rui ro thanh loan cho cae khoan mve chlfa d~n han thanh loan ,jllQC xac dlnh nhU'sau:

~

Gi8 trj nii ro Tong gitJ tr]mira mira

(%)VND VND

0% C.8% 3,2% 4,8% 6% 6"LO(li hi'lh g;80 dich (1) (2) (3) (4) (5) (6)

I, Rui ro trU'Crc thai h," th"nh toan

1. Ti~n glii ky hf.m, caekhoan ti~n cho vaykhOng c6 lsi san baa<'am vA cAc khoimphai 'ho ,. hoaldong giao dich vAnghi(!p vv kinhdoanh ch~ng khoan(Thuy6t min!) s65.1.1) - 5696,000 - - 601.180685 17441.508 624.318.193

2. Cho yay chungkhoan/Cac theathu~n kinh ,. c6cung blm cl" At . . - -

3 V3Y chli'ngkhoanlCae thca thu~n kinhI~ c6 cling ban chat - - - -

4. HOp <'16n9 moachLrng khoen c6 camk6t ban l<;li/Cac thcathu&n kinh ,. c6cung bim Cl"al . . - -

5 HQ'p d6ng ban chU'ngkhoan c6 cam kl!tmva l<;ii/CaC Ihoathu.;.n kint1

,. c6cung ban cl'al - - - .

6 HOp <'IOng eho vaymoa ky ouy (ehokMch hang vay muachllng khoan)/Cac11'1003thu~n kinh 16 c6cung btm cnat . . - -

TONG RUI RO TRU'OC H,,!,N THANH lOAN 624.318.193

16

Cong ty c6 phi!m Quan Iy Quy £li!lU tu' Hung Vi$t

THUY"T MINH sAo cAo ri' L1;AN TOAN TAl CHINH (sAO cAo ri' LE 'JON KHA DVNG) (ti~p thea)t~ingay 30 thtmg 6 nam 2014

5.

5.1

GIA TR! RUI RO THANH ToAN (hep theo)

Rui ro tru'C1cthen h{ln thanh toan (ti~p thee)

(1): Gis tn (ui fO thanh tolm ad; va; Chlnh pM, cae t6 chue pMt hanh c1'.JrlCChlnh pM MaIfmh. B() Tal chfnh Ma I~nh, Ng~n Mng NhtJ nlJ'Qc, Chlnh phu va Ngtm hang TrungI.fO'ngcae nU'&c thuCK;kh6i DECO: Uy ban NMn dtm tinh, Thanh pto6 trve thu6c TrungI.fO'ng:

(2)' Gia tfj (vi fO thanh loan ad; v6i Sa Giao dich Ch(rng khotm, Trung tam Lu'U ky Chungkhotm

(3): Gia tr; rui ro thanh loan d6i va; TO chue tin dvng, t6 chue fa; chlnh, t6 ch&c kinh doanhChL"flg khoa" dU'(1C tMnh I~p 6' cae nU'&c thu6c kh6i DECO

(4): Gia tfj nji ro thanh to~n adi vai TOch&c tin dvng, t6 chue tai chfnh, t6 ch(rc kinh doanhchung khoart c1Lf'()CtMnh l(Jp ngoai cae r;uoc DECO

(5): Gia tfj nii ro thanh toen a6i va; r6 chue tin dl,mg, to chue UJichfnh, t6 chue kJnh doanhchung kho(1,. tMlnh I~p v~ ho9t d~ng t9i 'Vi~t Nam

(6): Gia try nji ro thanh toa,'l d6i vai cc1ct6 Chlfc ca nhc1nkMc

H~ s6 rui ro lhanh loan theo <:IOilac <:IU'O'cCOng ly xac <:I!nhnhU' sau:

H~56 rui rofJ6i lac thanh toan cho C6.'lg ty thanh loan

1 Chlnh phu, cac t6 chli'c phat hanh <:ILfO'CChlnh phu bilO lanh, 80Tai chlnh bao lanh, Ngan hang Nha nltoc, Chlnh phu va Nganhtmg Trung U'O'ngcac nU'oc thuOc kh6i OECD; Oy ban Nhan dantinh, thanh ph6 tIVc thuOc Trung U'ong 0%

2. S6 Giao dich Chltng khoan, Trung tam LU'u ky Chli'ng khoan 0,8%

3 TO chli',: tin dl,mg, to chli'c tai chlnh, to chtrc kinh doanh chli'ngkhoan IMnh lap 6 cac nLfac IhuOc khOi OECo va cO h$ s6 tinnhi~m dap li'ng cac di~u ki~n kMc theo qU'f "mh nOi bO cua tochli'c kinh doanh chli'ng khoan 3,2%

4. TO chli',: tin dl,lng, to chuc tai chfnh, to chtrc kinh doanh chungkhoa:n thanh lap ngoai cac nU'ac OECD: hOaC thanh lap t<;licacnU'ac IhuOc khOi OECo va khOng <:lapung cac di~u ki~n kMcthea quy d!nh nO' bOcua COng ty 4,8%

5. TO chu: tin dl,lng, to chli'c tai chlnh, to chtrc kinh doanh chli'ngkhoan t1anh lap va hO<;ltdOng t<;liViet Nam 6%

6 Cac to chuc, ca nhan khac 8%

17

Cong ty c6 ph2ln Ou<in Iy Ouy £JllU tll' Hung Vi~tTHUY:T MINH sAo cAO TY L~ AN TOAN TAl CHINH (SAO eM TY L~ VON KHA DUNG) (ti~p theo)t<;li ngay 30 thang 6 ntlm 2014

GtA TRI RUt RO THANH TOAN (h~p theo)

Rtii fa trU'&c th&i h{tn thanh toan (ti~pthee)

Ti~n giri c6 ky h{m, CaG kl:oan film cho vay kh6ng c6 rai san darn baa va cac khoan phBi thutv ho9t dOng giao dich va nghi~p V(J kinh doanh chung khoan

5,

5,1

5.1 1

GiS tfl sO s8chVND

Cae khoim ti~n QLl'i c6 ky han 10,019.678087Cae khoan phai lhu tlY hO<;lt ~C!nggiao dichva nghi.;p IIV kinh doanh chiJ'ng khoan 712.000,000

Cae khoan phai Ihu hO<;ltdOng nghi~p IIV 218,018.847

10,949,696,934

H~ 56 nil fa%

6%

0,6%

8%

Gis tr; ,ui roVND

601.180685

5696000

17.441.508

624,318,193

J, I, ,A(,NI

~

5.2 Rtii ro tang them

STT Chi ti~t

Mue tangthtJm

%

Quym~nil faVND

Gis trjnii faVND

1 Tien gui c6 ky h.,m lsi Nganhang thU'ang m<;li c6 phtm AChau

TONG RUt RO TANG TH~M

6, GIA TRI RUI RO HOI)T DONG

30 3.005903426

3.005.903.426

180354206

180,354,206

Gi~mChltilJu VND

I. T6ng chi phI ha<;ltl1~ng phal sinh trang vong 12 tMng 5.317.093.943

II. Cae khaan giam t~lr kh6i tOng chi ph' (Thuy6t minh s6 6.1) 455.766990

III TOng chi phi sau khi giam t'lr (III = I-II) 4.861.326953

IV 25% TOng chi phi sau khi giam tn.r (IV = 25% 'II) 1.215.331.738

V. 20% V6n pMp l1!nh ella COng ty 5.000000000

TONG GIA TRI RUI RO HOI)T DONG (Max (IV, V}) 5,00D,000,000

6.1 Cac khoan giam trli kh6i tong chi phi

GitJ I';VND

Chi phf khau hao01,1 phcng giam gia l1au tll ehling khaan nga.n h<;ln

T6ng cQng

18

131.087.257324679733

455.766.990

Cong ty Co phtm QUEmIy Quy Dau tU' Hung Vi$l

THuvET MINH sAo cAo TY L1,AN TOAN TAl cHINH (sAO cAo TY Le VON KHA DVNG) (tiep theo)lai ngay 30 thang 6 nam 2014

7. VON KHA DVNG

v6n khO dVng ("VKO")

STT N~idung V6nkMdl,mg Khoan gitJm tni' Khoan tang thGmVNfl VNfl VNfl

(1) (2) (3)

A NguOn vOn chu sa heru

1. VOn "au tU' eua chu sa hCYu khOngbaa gOm cO phan U'udai hoan I~i (n~uc6) 25.000000000

2 Thang :Ill vOn cO ph~Jn, vOn kha:::khOn~ tao gOm cO phan U'J "€Ii hoanlal (n u c6) .

3 COphi~u quy .4. Quy d\,l' In) bO sung vOn "i~u 1$ (nilu

c6) .5 Duy (l'au tl.l' phallri~n .6 Quy dU' ph6ng l<!Iichlnh .7 Quy khac thuOc v6n chu s6' hfru .B. ll;1i nhu$n lOy k~ va lQ'i nhu;1ln chU'a

pMn phOi tru'oc khi trlc" lap caekhoan duo phOng theo quy dlnh euapMp lua! 351.168403

. L(li n~u~n lOy ke va 10; nhu(m chu-apMnph6i 26488670

COng l.;Ii:. $6 dU' cac kllOan dv' p/JOng 324.679733

9. Ch~nh 16ch l1anh gia lai tai san (50%Ulng th~m heac DO% giam di) -

10. CMnh I~eh ty gia h6i do,jll .11. Lqi leh eua c6 dOng thi~u s6 .12. Cae khoan no' co th6 d1uy~n d6i

.

13. Toan bO ph~n giam di ho~c tang th~meua eac ehLrng k10an l<;Iichi ti~u dAu

70,171276tv tai ehinh (Thuyel minh s6 7.1) 324,679733

1A T6ng c~ng 25.096.659.948

B Tal san ngan h\1n

I. film va eae khoan tU'O'Tlg c1U'O'r1gtien

II. Cac khoan c1au tlJ' rai chlnh nganh~n

1 O~u tv ngc1n h.;1n

ChLrng khotm ti6m an rui ro thj tru'O'ng

ChLrng khoan bi giam trll' kh6i v6n khadl,lng .

2 DI,f ph6ng giam gia d~u tv ngc1n h,;1n

19

Cong ty Co ph~lnOUiin Iy Ouy f)au 1U'Hung Vi~t

THUYOT MINH BAa cAo ri' L1,AN TOAN TAl CHINH (BAa Cft,O ri' Lo VON KHA DUNG) (tl~Ptheo)t<;li ngay 30 thang 6 nam 2014

7. VON KHA DVNG (tl~P theo)

V6nkMdl,mgSTT NO; dung V6n khtl dvng Kh08n giam ttif Khoan tang tMm

VND VND VND

III. Cae khoan phai thu ng~n h{ln. k~ca phfji thu tl1'ho~td~ng uy tMc

1 Phai lhu ella kh,kh hang

Phai thu ella kMch hang 00 thai h<;lnlhanh :03n cOn lei Ilf 90 ngay Ire-xu6ng

Phai thu eua kMch hang 00 thai h<;inlhanh loan cOn l<;IiIn~n 90 ngay .

2. Tra trU'6'ccho ngU'O'iban .3 Phai thu nOi bi) ngfm h<;in

Phai thu nOi bO cO thai h<;in Ihanhloan cen l<;Iitli' 90 ngay Ira xu6ng

Phai thu nOi bO cO thai h<;ln lhanhloan ccn lai lr~n 90 ngay .

4 Phai thu hO<;ltdOng giao d,ch chvngkho3n

Phai thu ho.;!1 <10n9 giao dich chl.1'ngkhot:ln cO thai h,;m thanh loan cOn l<;Iil(r 90 ngay Ira xL6ng

Phai thu hOi;ltdOng giao d!Ch chvngkhOftn co lhen han lhanh loan con laitr~n 90 ngay .

5 Cac khotm phai Itlu khac

Phai thu kMc co IhO'ihan thanh loancon lai 1(Y 90 ngay Ira xu6ng

PMi thu kMc co thoi han lhanh loanc6n lai lren 90 ngay -

6 DV' phong phai lhu ngan han kh6 d6i

IV. Hang t6n kho .

V. Ta; san ngan hfin kMc

1, Chi phi Ira lrU'Crcng~n han

2. Thu~ GTGT du'O'ckhau In!

3 Thu~ va cac khoan pha Ihu NhanU'oc

4 rai sck ng~n han kMc

4.1 Tam vng

Tam vng c6 thO' han hoan Lmg conlai tCf9') ngay tr6 xu6ng

Tam iJ'ng c6 tho han hoM iJ'ng c6nlai lren 90 ngay .

42 rai san ngan han kMc -

18 T6ng ci)ng .

20

Cong ty Co phan Quan Iy Quy Elau tu Hung Vi$t

THUVIOTMINH sAo cAo TY U:: AN ToAN TAl CHINe (sAo cAo TY LE VON KHA DVNG) (tiep thee)l<;Iingay 30 thang 6 nam 2014

7. VON KHA DVNG (t,ep theD)

v6n khS dvng577 NO; dung V6n kh(} dl,mg Kho{m gilJm fro Khoan Mng tMm

VNf) VNf) VNf)

C Tal san dal h~n

I. Cae khoan phS; rhu dal h~n, ke caphS; rhu t{Phoitt d~ng uy thac

1. Ph8i thu dai han cua khach hang

Phai thu dai hQ-n cua kMc1 Mng cOlhb'i han Ihanh loan cOn l<;IiIlf 90 ngayIra xu6ngPhai thu dc!li h<;ln cua kMc1 Mng cOthai hQ-nlhanh loan cOn I~i lr~n 90ngay .

2. V6n kinh doanh a dan VI lrlle thu<:>c -3 Phai thu dBI hiiln nOi bO

Phai thu dai han nOi bO co th6'i h,;lnthanh IO~ln cOn ai til 90 ngay Ire-xu6ngPhai lhu dai h,;ln nOi bO co thai h,;mthanh tO~lncOn l<;Iitrim 90 ngay .

4 Phai lhu dai h<;lnkhac

Phai lhu dai han khac cO thai hQ-nthanh loan cOn l<;Ii Ill' 90 ngay Ire-xu6ngPha; thu dai h<;lr kMc co ther! hanIhanh toan con I~i tr~n 90 ng~y .

5 DV ph6ng phai thu dai h~n kh6 doi

II. Tai san c6 d;nh 680,730.771

III. Bat d~ng san dau tv -IV. Cae khoan dau tv rai chlnh dai h{fn

1. £)au tU' \'ao cOng ty con .2. £)au tU' vao cOrg ly li~n k~t, li~n

doanh -

3 £)au tU' chCmgkhean dai han

Chli'ng khoan Ii~m an rui ro thi trvO"ng

Chli'ng khoan bi giam triJ' kh6i v6nkha dl,mg .

4 £)au tU' dai h~n khae -5 Dv ph01g glam gia dau II.! tai chlnh

dai h~n

V. Ta; san dai h{fn khae 335.212.101

Cae chi ti~u tai san bi co la khaanngoai trty t~i baa eM tai ehlnh da~VClc k ~m toan ma khOng bi tlnhgiam trir theo ThOng tv 226 v~ ThOngtU' 165 -

1C T6ng e(lng 1.015.942,872

VON KHA OlJNG = 1A-1B.1C 24.080.717.076

21

Cong ly Co phan Quan Iy Qui{ 8au 1U'Hung Vi~l

THUYeT MINH sAo cAo TY Le A~ TOAN TAl CHINH (sAo cAo TY L~ VON KH,I, DUNG) (j~p thee)t<;li ngay 30 thang 6 nam 2014

7. VON KHA DUNG (t,~ptheo)

7.1 Gia tr; rang them va giam di cua chung khoan

Chi ti~tgia trj tang th~m va giam di ella chung khoan t<;li khoan ml"JC dfiu Ill' lai c,lnh liU'q,:d'ieu chinh V80 von kha dVng !<;Ii ngay 30 thtmg 6 nam 2014 nhv sau:

G;~g6c Gitl thl trU'&ng CMnh I~ch

Gia trj ti\ng themc6 phi~uniemy~t 2214828722 2.285000000 7),171278

Gia Irl giam dic6 phi~unit!m yet 9652,079733 8.327.<00000 (324 679 733)

10.866.908.455 10.612.400.000 (254.508.455)

Ba li! Thi Kim HoangKe loan trllang

Ong Li! Anh NgocTrllcrng bO ph;;m Ki~m soat nOi bO

On9 Tran van TrongT6ng Giam d6c

Thanh ph6 HOChi Minh, Viet Nam

Ngay 8 thang 8 nam 2014

22

j