KPMG’S COPY · (truoc day la Cong ty Co phan Quan ly Quy IB) Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 n. Cong ty Co phan Quan ly Quy Dau tu- Do (truffc day

KPMG’S COPY

Cong ty Co phan Quan ly Quy Dau tir Do(truoc day la Cong ty Co phan Quan ly Quy IB)

Bao cao Ty le An toan Tai chinhtai ngay 31 thang 12 nam 2017

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Cong ty Co phan Quan ly Quy Dau tu- Do(truffc day la Cong ty Co phan Quan ly Quy IB)Thong tin ve Cong ty

Giay phep Thanh lap vaHoat dong so 29/UBCK-GP

34/GPDC-UBCK16/GPDC-UBCK22/GPDC-UBCK32/GPDC-UBCK10/GPDC-UBCK12/GPDC-UBCK10/GPDC-UBCK22/GPDC-UBCK

ngay 3 thang 3 nam 2008ngay 14 thang 5 nam 2012ngay 27 thang 7 nam 2015ngay 3 thang 9 nam 2015ngay 9 thang 12 nam 2015ngay 27 thang 6 nam 2016ngay 16 thang 8 nam 2016ngay 18 thang 10 nam 2017ngay 7 thang 3 nam 2018

Giay phep Thanh lap va Hoat dong dau tien va cac giay phep dieuchinh do Uy ban Chung khoan Nha nuo'c cap.

Hoi dong Quan trj Do Thj Phuong Lan

Nguyen Van Hanh

Chu tich(tir ngay 21 thang 8 nam 2017)Chu tjch(den ngay 21 thang 8 nam 2017)Thanh vien(tir ngay 21 thang 8 nam 2017)Thanh vien(tir ngay 21 thang 8 nam 2017)Thanh vien(tir ngay 1 1 thang 12 nam 2017)Thanh vien(tir ngay 1 1 thang 12 nam 2017)Thanh vien(tir ngay 21 thang 8 nam 2017den ngay 9 thang 10 nam 2017)Thanh vien(tir ngay 21 thang 8 nam 2017den ngay 9 thang 10 nam 2017)Thanh vien(den ngay 21 thang 8 nam 2017)Thanh vien(den ngay 21 thang 8 nam 2017)

Vo Long Nguyen

Vo Thj Minh Ngan

Tham Thi Mai Huong

Nguyen Phan Minh Khoi

Nguyen Van Tuan

Truong Thanh Tu

it

Le Duy Than

Le Kha Tuyen

Ban Kiem soat Biii Tuyet Mai

Nguyin Thj Duyen

NguyIn Thj Thu Huong

Truong Ban kiem soat(den ngay 21 thang 8 nam 2017)Thanh vien Ban kiem soat(den ngay 21 thang 8 nam 2017)Thanh vien Ban kiem soat(den ngay 21 thang 8 nam 2017)

1

Cong ty Co phan Quan ly Quy Dau tir Do(truoc day la Cong ty Co phan Quan ly Quy IB)Thong tin ve Cong ty (tiep theo)

Ban Giam doc Nguyen Tuan Trung Tong Giam doc(tu ngay 21 thang 8 nam 2017)Tong Giam doc(den ngay 21 thang 8 nam 2017)Thua Uy quyen Tong Giam d6c(tCr ngay 30 thang 5 nam 2017den ngay 21 thang 8 nam 2017)

Le Duy Than

Do Thj Phuong Lan

Tang 9-07, Vincom Center Dong Khoi, 72 Le Thanh TonPhuong B6n Nghe, Quan 1, Thanh pho Ho Chi MinhViet Nam

Tru so' dang ky

Cong ty kiem toan Cong ty TNHH K.PMG

2

Cong ty C6 phan Quan ly Quy Dau tu Do CONG HOA XA HOI CHU NGHIA VIET NAMDoc lap - Tu do - Hanh phuc(truffc day la Cong ty Co phan Quan ly

Quy IB)V/v: Bao cao Ty le An toan Tai chi'nh

Ki'nh gui: Uy ban Chung khoan Nha nuoc

BAO CAO TY LE AN TOAN TAI CHINH

Tai ngay 31 thang 12 nam 2017

Chung toi cam doan rang:

(1) Bao cao dugc xay dung tren co so so lieu dugc cap nhat tai ngay lap bao cao theo dung cac quydjnh tai Thong tu so 87/2017/TT-BTC ngay 15 thang 8 nam 2017 cua Bo Tai chinh quy djnhchi tieu an toan tai chinh va bien phap xu ly doi voi cac to chuc kinh doanh chung khoan khongdap ling cac chi tieu an toan tai chinh;

(2) Doi voi nhung van de co the anh huerng den tinh hinh tai chinh cua Cong ty phat sinh sau ngaylap bao cao nay, chung toi se cap nhat trong ky bao cao tiep theo;

(3) Chung toi xin hoan toan chju trach nhiem truoc Phap luat ve tinh chinh xac va trung thuc cuanoi dung bao cao.

Ngay 21 thang 3 nam 2018

Nguoi lap: Nguoi soat xet: ;uoi duyet:

n rV Cl L-:AN

lA- i\ :>}' Nguyen Tuan Trung

long Giam rfdcBui Thj Nhdt DungKiem soat Noi bo

Truong Thanh TuPhu track Ke toan

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MBKPMG Limited Branch10lh Floor, Sun Wah Tower115 Nguyen Hue Street, Ben Nghe WardDistrict 1, Ho Chi Minh City, Vietnam+84 (28) 3821 9266 | kpmg.com.vn

BAO CAO KIEM TOAN DOC LAP DOI VOI BAO CAO TY LE AN TOANTAI CHINH

Kinh gipi cac Co dongCong ty Co phin Quan ly Quy Dau tip Do(tru’O’C day la Cong ty Co phin Quan ly Quy IB)

Chung toi da kiim toan Bao cao Ty le An toan Tai chinh cua Cong ty Co phinQuan ly Quy Biu tip 06 (triroc day la Cong ty Co phin Quan ly Quy IB) (“Cong ty”)tai ngay 31 thang 12 nam 2017 bao gim cac thuyit minh kern theo, dirge BanGiam d6c Cong ty phe duyet phat hanh vao ngay 21 thang 3 nam 2018, dirge trinhbay tir trang 6 den trang 29.

Trach nhiem cua Ban Giam die

Ban Giam d6c Cong ty chju trach nhiem lap va trinh bay Bao cao Ty le An toan Taichinh nay theo dung quy dinh cua Thong tir s6 87/2017/TT-BTC ngay 15 thang 8nam 2017 cua Bo Tai chinh (“Thong tir 87") quy dinh chi tieu an toan tai chinh vabien phap xi> ly d6i voi cac to chirc kinh doanh chimg khoan khong dap img cacchi tieu an toan tai chinh, va chiu trach nhiem vi kiim soat noi bo ma Ban Giamdoc xac dinh la can thiit di dam bao viec lap Bao cao Ty le An toan Tai chinhkhong co sai sot trong yiu do gian Ian hay nhim lln.

Trach nhiem cua kilm toan vien

Trach nhiem cua chung toi la dira ra y ki6n v6 Bao cao Ty le An toan Tai chinh naydga tren k§t qua ki6m toan cua chung toi. Chung toi da thgc hien cong viec ki6mtoan theo cac Chulln mge Kiem toan Viet Nam. Cac chuin mge nay yeu c6u chungtoi tuan thu chuan mge va cac quy dinh v§ dao dire ngh§ nghiep va lap k§ hoachva thgc hien cuoc kiem toan de dat dirge sg dam bao hgp ly v§ viec lieu Bao caoTy le An toan Tai chinh co con sai sot trong ylu hay khong.

Cong viec ki6m toan bao gom viec thgc hien cac thu tuc nhlm thu thap cac bangchung kiim toan ve cac so lieu va cac thuy6t minh trong Bao cao Ty le An toan Taichinh. Cac thu tuc dirge Iga chon dga tren xet doan cua kiem toan vien, bao g6mdanh gia rui ro co sai sot trong yeu trong Bao cao Ty le An toan Tai chinh do gianIan hoac nhlm lln. Khi thgc hien cac danh gia rui ro nay, kilm toan vien xem xetkiim soat noi bo cua Cong ty lien quan toi viec lap va trinh bay Bao cao Ty le Antoan Tai chinh nham thiit ki cac thu tuc kiem toan phu hgp voi tinh hinh thgc ti,tuy nhien khong nham muc dich dua ra y kien vi hieu qua cua kiem soat noi bocua Cong ty. Cong viec kiem toan cung bao gdm viec danh gia tinh thich hgp cuacac chinh sach ki toan dirge ap dung va tinh hgp ly cua cac iroc tinh ki toan cuaBan Giam die cua Cong ty, cung nhir danh gia viec trinh bay tong thi Bao cao Tyle An toan Tai chinh.

Chung toi tin ring cac bing chung kiim toan ma chung toi thu dirge la diy du vathich hgp lam co so1 cho y kiin kiim toan cua chung toi.

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4KPMG Limited Branch in Ho Chi Minh City, a branch of KPMG Limited.a Vietnamese one member limited liability company and a member firm ofthe KPMG network of independent member firms affiliated with KPMGInternational Cooperative (“KPMG International"), a Swiss entity.

Y kien cua ki§m toan vien

Theo y kiln cua chung toi, Bao cao Ty le An toani Tai chinh cua Cong ty Co phlnQuan ly Quy Olu tic Do (trirdc day la Cong ty C6 phln Quan ly Quy IB) tai ngay31 thang 12 nam 2017 da dirge lap, tren cac khia canh trong yeu, phu hop vcri cacquy d|nh cua Thong tir s6 87/2017/TT-BTC ngay 15 thang 8 nam 2017 cua Bo Taichinh quy dinh chi tieu an toan tai chinh va bien phap xir ly doi vcri cac t6 chirc kinhdoanh chirng khoan khong dap ling cac chi tieu an toan tai chinh.

Ccy sa lap Bao cao Ty le An toan Tai chinh va Han ch§ SIP dung

Chung toi liru y ngiroi doc din Thuylt minh s6 2 cua Bao cao Ty le An toan Taichinh trong do co mo ta vl co so lap Bao cao Ty le An toan Tai chinh. Bao caoTy le An toan Tai chinh dirge lap dl Cong ty tuan thu cac quy dinh cua Thong tir87 do Bo Tai chinh ban hanh quy dinh vl chi tieu an toan tai chinh va bien phapxir ly d6i vdi cac tl chirc kinh doanh chirng khoan khong dap irng cac chi tieu antoan tai chinh da dirge dl cap o tren. Do do, Bao cao Ty le An toan Tai chinh cothe khong thich hgp de sir dung cho muc dich khac. Bao cao kilm toan cua chungtoi chi nhlm muc dich de Cong ty nop cho Oy Ban Chirng khoan Nha nirac vacong b6 thong tin theo quy djnh cua Thong tir 87 va khong nhim sir dung cho bitky muc dich nao khac.

aÿjxfcgng ty TNHH KPMG tai Thanh ph6 H6 Chi Minhyiet Nam\£\Bÿ6IÿWlnVÿ»n s6: 17-01-390/1CONG TY TNHH l1'

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Thanh pho H6 Chi Minh, ngay 21 thang 3 nam 2018

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Cong ty Co phan Quan ly Quy Dau tu’ Do(truoc day la Cong ty Co phan Quan ly Quy IB)Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017

Gia tri rui ro/von kha dung

31/12/2017

Thuyetminh

STT Cac chi tieu

Tong gia tri rui ro thj truong (VND)1 4 8.716.504.000

Tong gia trj rui ro thanh toan (VND)2 5 54.648.681

Tong gia trj rui ro hoat dong (VND)3 6 5.000.000.000

Tong gia trj rui ro (4=l+2+3) (VND)4 13.771.152.681

Von kha dung (VND)5 7 47.890.479.454

Ty le Von kha dung (6=5/4) (%)6 347,76%

Ngay 21 thang 3 nam 2018

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Cac thuyet minh clinh kem la bo phan hap thanh cua Bao cao Ty le An toan Tai chinh nay6

Cong ty Co phan Quan ly Quy Dau tu- Do(tru'6'c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017

Cac thuyet minh nay la bo phan hop thanh va can dugc doc dong thoi vdi Bao cao Ty le An toan Taichinh dinh kern.

1. Don vi bao cao

Hinh thu’c so' huu von

Cong ty Co phan Quan ly Quy Dau tu Do (“Cong ty”) la mot cong ty co phan dugc thanh lap tai VietNam theo Giay phep Thanh lap va Hoat dong so 29/UBCK-GP ngay 3 thang 3 nam 2008 do Uy banChung khoan Nha nude (“UBCKNN”) cap voi ten ggi ban dau la Cong ty Co phSn Quan ly Quy Daukhi Toan cau. Theo Giay phep dieu chinh so 10/GPDC-UBCK do Uy ban Chung khoan Nha nude cdpngay 18 thang 10 nam 2017, Cong ty dugc doi ten tu Cong ty Co phan Quan ly Quy IB thanh Cong tyCo phan Quan ly Quy Dau tu Do.

Tru so cua Cong ty dat tai Tang 9-07, Vincom Center Dong Khdi, 72 Le Thanh Ton, Phudng BenNghe, Quan 1, Thanh pho Ho Chi Minh.

(a)

(b) Hoat dong chinh

Hoat dong kinh doanh chinh cua Cong ty la quan ly quy dau tu chung khoan, quan ly danh muc dau tuchung khoan va tu van dau tu chung khoan.

Cau true Cong ty

Tai ngay 31 thang 12 nam 2017, Cong ty co 14 nhan vien (31/12/2016: 13 nhan vien), trong do co 5nhan vien co chung chi hanh nghe quan ly quy va tai san (31/12/2016: 12 nhan vien).

(c)

(d) Chu ky san xuat kinh doanh thong thuong

Chu ky san xuat kinh doanh thong thudng cua Cong ty nam trong pham vi 12 thang.

2. Co1 so1 lap Bao cao Ty le An toan Tai chinh

Tuyen bo ve tuan thii

Bao cao Ty le An toan Tai chinh dugc lap de Cong ty tuan thu cac quy djnh cua Thong tu so87/2017/TT-BTC ngay 15 thang 8 nam 2017 cua Bo Tai chinh (Thong tu 87”) quy djnh ve chi tieu antoan tai chinh va bien phap xu ly doi vdi cac to chuc kinh doanh chung khoan khong dap ung cac chitieu an toan tai chinh. Do do, Bao cao Ty le An toan Tai chinh va viec su dung bao cao nay kliongdugc thiet ke cho nhung nguoi khong dugc bi4t v§ cac nguyen tic va cac quy djnh cua Thong tu 87 veviec lap va trinh bay Bao cao Ty le An toan Tai chinh ap dung cho cac to chuc kinh doanh chung khoantai Viet Nam. Do do, Bao cao Ty le An toan Tai chinh co the khong thich hgp de su dung cho mucdich khac.

Thong tu 87 co hieu luc ke tir ngay 10 thang 10 nam 2017 va thay the Thong tu sd 226/2010/TT-BTCngay 31 thang 12 nam 2010 do Bo Tai Chinh ban hanh quy djnh ve chi tieu an toan tai chinh va bienphap xu ly doi vdi cac to chuc kinh doanh chung khoan khong dap ung cac chi tieu an toan tai chinhva Thong tu so 165/2012/TT-BTC ngay 9 thang 10 nam 2012 do Bo Tai Chinh ban hanh sua doi, bosung mot so dieu cua Thong tu so 210/2010/TT-BTC ngay 31 thang 12 nam 2010 do Bo Tai Chinh banhanh quy djnh ve chi tieu an toan tai chinh va bien phap xu ly doi vdi cac to chuc kinh doanh chungkhoan khong dap ung cac chi tieu an toan tai chinh.

(a)

7

Cong ty Co phan Quan ly Quy Dau tu' Do(triro’c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

Co" sn so lieu tai chinh

Bao cao Ty le An toan Tai chinh dirpc lap dua tren co so so lieu tai chinh cua Cong ty tai ngay 31 thang12 nam 2017 va cho nam ket thuc cung ngay. Bao cao Ty le An toan Tai chinh can duoc doc dong thoivdi bao cao tai chinh cua Cong ty cho nam ket thuc ngay 31 thang 12 nam 2017.

(b)

Don v| tien te ke toan va trinh bay bao cao

Don vj tien te ke toan cua Cong ty la Dong Viet Nam (“VND”), cung la don vj tien te dirge su dungcho muc dich lap va trinh bay Bao cao Ty le An Toan Tai Chinh.

- (c)

3. Tom tat nhung chinh sach chu yeu duoc ap dung trong viec lap Bao cao Tyle An toan Tai chinh

Sau day la nhung chinh sach chu yeu duoc Cong ty ap dung trong viec lap Bao cao Ty le An toan Taichinh nay.

(a) Ty le von kha dung

Ty le von kha dung cua Cong ty dupe xac djnh theo quy djnh cua Thong tu 87 nhu sau:

Ty le von kha dung = Von kha dungx 100%

Tong gia tri rui ro

Trong do, tong gia tri rui ro la tong cac gia trj rui ro thi trudng (Thuyet minh 3(c)), gia trj rui ro thanhtoan (Thuyet minh 3(d)) va gia trj rui ro hoat dong (Thuyet minh 3(e)).

(b) Von kha dung

Von kha dung la von chu sd hOu co the chuyen doi thanh tien trong vong 90 ngay. Von kha dung baogom cac khoan sau:

Von dau tu cua chu so huu, khong bao gom von co phan uu dai hoan lai (neu co);

Thang du von co phan khong bao gom von co phan uu dai hoan lai (neu co);

Quy du tru bo sung von dieu le;

Quy dau tu phat trien (neu co);

Quy du phong tai chinh va rui ro nghiep vu;

Quy khac thuoc von chu sd huu;

Loi nhuan sau thue chua phan phoi;

Sd du du phong suy giam gia trj tai san;

Nam muoi phan tram (50%) phan gia trj tang them cua tai san co djnh duoc djnh gia lai theo quydjnh cua phap luat (trong trudng hop djnh gia tang), hoac tru di toan bo phan gia trj giam di (trongtrudng hop djnh gia giam);

Chenh lech ty gia hoi doai;

Von khac.

8

Cong ty Co phan Quan ly Quy Dau tu Do(trude flay la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

Von kha dung cua Cong ty duo'c dieu chinh tang them cac khoan muc sau:

Toan bo phan gia trj tang them cua cac khoan dau tu, tai san tai chinh ghi theo gia trj ghi so khongbao gom cac chung khoan dugc phat hanh bdi cac to chuc co lien quan vdi Cong ty cung nhu cacchung khoan co thoi gian bj han che chuyen nhugng con Iai tren 90 ngay ke tir ngay lap bao cao;

Trai phieu chuyen doi, co phieu uu dai do Cong ty phat hanh co ky han ban dau toi thieu la nam(5) nam, khong dirge bao dam bang tai san cua Cong ty, chi dirge mua lai trude thdi han theo denghj cua ngudi so huu hoac mua lai tren thj truong thu cap sau khi da thong bao cho Uy ban Chungkhoan Nha nude, dugc ngirng tra lai va chuyen lai luy ke sang nam tiep theo neu viec tra lai danden ket qua kinh doanh trong nam cua Cong ty bi 16 va da dang ky bo sung vao von kha dung vdiUy ban Chung khoan Nha nude; va

Cac cong cu no khac do Cong ty phat hanh co ky han ban dSu t6i thieu tren mudi (10) nam, khongdugc bao dam bang tai san cua Cong ty; dugc ngirng tra lai va chuyen lai luy ke sang nam tiep theoneu viec tra lai dan den ket qua kinh doanh trong nam bj 16 va da dang ky bo sung vao von khadung vdi Uy ban Chung khoan Nha nude.

Doi vdi cac khoan no co the chuyen doi thanh von chu so huu va da dang ky bo sung vao von kha dungvdi Uy ban Chung khoan Nha nude, Cong ty khlu trir 20% gia trj ban dau moi nam trong thdi giannam (5) nam cu6i cung trude khi den han thanh toan/chuyen doi thanh co phieu pho thong va khau trir

25% gia trj con lai moi quy trong thdi han bon (4) quy cuoi cung trude khi den han thanh toan/chuyendoi thanh co phieu pho thong. Tong gia trj cac khoan no co the chuyen doi thanh von chu so huu naydugc su dung de bo sung vao von kha dung toi da bang 50% phan von chu so htru.

Von kha dung cua Cong ty dugc dieu chinh giam cac khoan muc sau:

V6n co phSn uu dai hoan lai va co phi6u quy (neu co);

Toan bo phan gia trj giam di cua tai san co djnh dugc djnh gia lai theo quy djnh cua phap luat;

Toan bo phan gia trj giam di cua cac khoan dau tu, tai san tai chinh ghi theo gia trj ghi so khongbao gom cac chung khoan dugc phat hanh bdi cac to chuc co lien quan vdi Cong ty va chung khoanco thdi gian bj han che chuyen nhugng con lai tren 90 ngay ke tir ngay tinh toan;

Cac tai san dai han va tai san ngan han co thdi han thu hoi hoac thdi han thanh toan con lai tren 90ngay;

Cac khoan ngoai trir tren bao cao tai chinh da dugc kiem toan (neu co).

Khi xac djnh phan giam trir khoi von kha dung, Cong ty dieu chinh giam bot phan gia trj giam trir motkhoan bang gia trj nho nhat cua gia trj thj trudng cua tai san, gia trj so sach va gia trj con lai cua cacnghTa vu (doi vdi tai san dugc dung lam tai san dam bao cho cac nghTa vu cua Cong ty hoac cho benthu1 ba) va gia trj nho nhSt cua gia trj thj trudng cua tai san dam bao va gia trj so sach (doi vdi tai sandugc dam bao bang tai san cua khach hang).

(c) Gia tri rui ro thj trudng

Gia trj rui ro thj trudng la gia trj tuong ung vdi muc do ton that co the xay ra khi gia thj truong cua taisan dang sd huu va du kien se sd huu theo cam k6t bao lanh phat hanh bien dong theo chieu hudng batlgi. Gia trj rui ro thj trudng dugc xac djnh theo quy djnh cua Thong tu 87 nhu sau:

Gia tri rui ro thi trudng — Vi the rdng * Gia tai san * He so rui ro thi truemg

Trong do, vj the rdng doi vdi mot chung khoan tai mot thdi diem la so lugng chung khoan ma Cong tydang nam giu’, sau khi da dieu chinh giam bot so chung khoan cho vay va tang them so chung khoandi vay phii hgp vdi quy djnh cua phap luat.

9

Cong ty Co phan Quan ly Quy Dau tir Do(triro'c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

Cong ty khong xac djnh gia trj rui ro thj truong cho cac chung khoan, tai san sau:

Co phieu quy;

Chung khoan phat hanli boi cac to chuc co lien quan voi Cong ty;

Chung khoan co thoi gian bj han che chuyen nhuong con lai tren 90 ngay ke ttr ngay tinh toan;

Trai phieu, cac cong cu no', giay to co gia tren thi trudng tien te da dao han; va

Chung khoan da duoc phong ngira rui ro boi chung quyen ban hoac hop dong tuong lai, chungquyen ban va hop dong quyen ban dugc su dung de phong ngira rui ro cho chung khoan co' so.

10

Cong ty Co phan Quan ly Quy Dau tu- Do(triro'c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

Gia tai sail

Gia tai san duoc xac djnh theo nguyen tac djnh gia dirge quy djnh tai Thong tu 87 nhu sau:

CO

Nguyen tac djnh gia giao djch tren thi truongSTT Loai tai san

•AK * r *9 •X A # •A A

Tien va cac khoan tuong duong tien, cong cu thj truong tien te

Tien VND So dir tai khoan tai ngay ti'nh toan

•r • A« •r • r X r r r • • * • •Gia trj quy doi ra VND theo ty gia tai cac to chuc tin dung duoc phep kinh doanh ngoai hoi tinh tai ngay tinh toan2 Ngoai te

Tien gtri ky han Gia trj tien gu’i cong lai chua dirge thanh toan tai ngay tinh toan3

Tin phieu kho bac, hoi phieungan hang, tlnrong phieu,chirng chi tien gtri co thechuyen nhuong, trai phieu vacac cong cu thi trirong tien techiet khau

Gia mua cong voi lai luy ke tinh den ngay tinh toan4

Trai phieu

> Gia niem yet binh quan tren he thong giao djch tai So Giao djch Chirng khoan cua giao djch thong thurdng tai ngay giaodjch gan nhat cong lai luy ke (neu gia niem yet chua bao gom lai luy ke)

> Truong hop khong co giao djch nhieu hon hai (02) tuan tinh den ngay tinh toan, la gia trj Ion nhat trong cac gia trj sau:+ Gia mua cong lai luy ke;+ Menh gia cong lai luy ke; va+ Gia xac djnh theo phirong phap noi bo cua Cong ty, bao gom ca lai luy ke.Tire la:Max (Gia mua cong lai luy ke; Menh gia cong lai luy ke; Gia xac djnh theo phirong phap noi bo, bao gom ca lai luy ke)

• • Am

f

Trai phieu niem yet5

1 1

Cong ty Co phan Quan ly Quy Dau tu- Do(truoc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

STT Loai tai san Nguyen tac djnh gia giao djch tren thi trirong

Trai phieu khong niem yet La gia trj Ion nhat trong cac gia trj sau:+ Gia niem yet (neu co) tren cac he thong bao gia do Cong ty lira chon, cong lai luy ke;+ Gia mua cong lai luy ke;+ Menh gia cong lai luy ke; va+ Gia theo quy dinh noi bo cua Cong ty, bao gom ca lai luy ke.

6

Tire la:Max (Gia mem yet (neu co); Gia mua cong lai luy ke; Menh gia cong lai luy ke; Gia xac dinh theo phirang phap noi bo, bao

X • Agom ca lai luy ke)

Co phieu

> Gia dong cua tai ngay giao djch gan nhat ngay tinh toanCo phieu niem yet tren So* Giaodjch Chung khoan Ho Chi Minh

7

> /s r • • •X • A r

> Truong hop khong co giao djch nhieu ban hai (02) tuan tinh den ngay tinh toan, la gia trj Ion nhat trong cac gia trj sau:+ Gia trj so sach;+ Gia mua; va+ Gia theo phirang phap noi bo cua Cong ty.Tire la:Max (Gia trj so sach; Gia mua; Gia xac djnh theo phirong phap noi bo)

> Gia dong cua tai ngay giao djch gan nhat ngay tinh toanA •A •A A *>

Co phieu niem yet tren So Giaodjch Chung khoan Ha Noi

8

r • • •X f f

> Truong hop khong co giao djch nhieu hon hai (02) tuan tinh den ngay tinh toan, la gia trj Ion nhat trong cac gia trj sau:+ Gia trj so sach;+ Gia mua; va+ Gia theo phirong phap noi bo cua Cong ty.Tire la:Max (Gia trj so sach; Gia mua; Gia xac djnh theo phirong phap noi bo)

12

Cong ty Co phan Quan ly Quy Dau tu- Do(truoc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

r

Nguyen tac djnh gia giao dich tren thj truongSTT Loai tai san

> Gia dong cua tai ngay giao dich gan nhat ngay tinh toan1

# •Co phieu cua cong ty dai chungdang ky giao dich tren he thongUpCom

9

* A f % \ . \ r A •f • *> Truong hop khong co giao dich nhieu hon hai (02) tuan tinh den ngay tinh toan, la gia trj Ion nhat trong cac gia trj sau:+ Gia trj so sach;+ Gia mua; va+ Gia theo plnrong phap noi bo cua Cong ty.Tire la:Max (Gia trj so sach; Gia mua; Gia xac djnh theo phirong phap noi bo)

> Gia trj trung binh dua tren bao gia cua toi thieu ba (3) cong ty chung khoan khong phai la ben lien quan tai ngay giaodjeh gan nhat truoc ngay tinh toan

Co phieu da dang ky, luru kynhung chira niem yet, cluradang ky giao djeh

10

> Tnrong hop khong co du bao gia cua toi thieu ba (3) cong ty chung khoan, la gia trj Ion nhat trong cac gia trj sau:+ Gia tir bao gia cua cac cong ty chirng khoan;+ Gia cua ky bao cao gan nhat;+ Gia trj so sach;+ Gia mua; va+ Gia theo quy djnh noi bo cua Cong ty.Tire la:Max (Gia tir bao gia cua cac cong ty chirng khoan; Gia cua ky bao cao gan nhat; Gia trj so sach; Gia mua; Gia theo quydjnh noi bo)

La gia trj Ion nhat trong cac gia trj sau:+ Gia trj so sach;+ Menh gia; va+ Gia theo phirong phap noi bo cua Cong ty.

Tire la:Max (Gia trj so sach; Menh gia; Gia xac djnh theo phirong phap noi bo)

Co phieu bj dinh chi giao djeh,hoac huy niem yet hoac huydang ky giao djeh

l l

13

Cong ty Co phan Quan ly Quy Dau tu' Do(truoc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

/\ w • • • •Nguyen tac djnh gia giao dich tren thj truongSTT Loai tai san

Co phieu cua to chuc trong tinhtrang giai the, pha san

80% gia tri thanh ly cua co phieu do (gia trj co phieu dirge chia do to chuc giai the, pha san cong bo hoac gia trj so sach)tai ngay lap bang can doi ke toan gan nhat, hoac gia theo quy djnh noi bo cua Cong ty

12

•* \ \ r

Co phan, phan von gop khacf

La gia tri Ion nhat trong cac gia trj sau:+ Gia trj so sach;+ Gia mua/gia trj von gop; va+ Gia theo quy djnh noi bo cua Cong ty.

13

Tire la:Max (Gia tri so sach; Gia mua/gia trj von gop; Gia theo quy djnh noi bo)

Quy/Co phieu cua Cong ty dau tu* chiing khoan

> Gia dong ctra cua ngay giao djeh gan nhat ngay tinh toan

> Truong hop khong co giao djeh nhieu hon hai (2) tuan tinh den ngay tinh toan la: NAV/1CCQ tai ky bao cao gan nhattruoc ngay tinh toan

Quy dong dai cluing14

Quy thanh vien/Quy md/Cophieu cua cong ty dau tir chirngkhoan phat hanh rieng le

Gia trj tai san rong NAV tren mot don vj phan von gop/don vj chung chi quy/co phieu tai ky bao cao gan nhat trirdcngay tinh toan

15

16 Cac truoug hop khac Gia trj dirge xac djnh theo quy djnh noi bo cua Cong ty

Tai san co dinh> r

Quyen sir dung dat... •f • m • A • •Gia trj dirge xac djnh bdi to chirc djnh gia doc lap do Cong ty lira chon17m

r >

Nha cira/vat kien true bao gomca cac hang muc xay dung co1

ban do dang

•r • ' 4* 1 I 7 * I ' 4* •' A A A • 'Gia trj dirge xac djnh bdi to chirc djnh gia doc lap do Cong ty lira chon/Chi phi xay dung co ban do dang luy ke18

Cac trang thiet bj, may moc,

phirong tien...19 Gia tri con lai cua tai san

14

J

Cong ty Co phan Quan ly Quy Dau tu- Do(tru'6'c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

9

Nguyen tac djnh gia giao dich tren thj truongSTT Loai tai san

Cac tai san co dinh khac Gia trj dirge xac djnh boi to chirc djnh gia doc lap do Cong ty lira chon20

Chung khoan khac

> Gia dong cua cua ngay giao dich gan nhat ngay tinh toan

> Gia mua (neu clurng quyen co dam bao chira niem yet)

Chung quyen co dam bao do tochuc kinh doanh chumg khoankhac phat hanh

21

X •f

m A

Co phieu niem yet tren thitruong nurac ngoai

> Gia (theo dong ngoai te) x ty gia chuyen doi sang dong tai ngay tinh toan

> Gia dong cua tai ngay giao djeh gan nhat ngay tinh toan

> Truong hop khong co giao dich nhieu lion hai (02) tuan tinh den ngay tinh toan, la gia trj Ion nhat trong cac gia trjsau:+ Gia trj so sach;+ Gia mua;+ Gia xac djnh theo phirong phap noi bo cua Cong ty.Tire la:

• • • • •Max (Gia trj so sach, Gia mua, Gia xac djnh theo phuong phap noi bo)

22

15


(ii) He so rui ro tlii twang

He so rui ro thj trubng duoc xac djnh cho tirng khoan muc tai san theo quy djiih cua Thong tu 87 dupetrinh bay 6 Thuyet minh so 4.

(Hi) Gid trj rui ro tin trud'ng tang them

Gia trj rui ro thj trubng cua moi tai san xac djnh theo quy djnh tren day se phai dieu chinh tang themtrong truong hop Cong ty dau tu qua nhieu vao tai san do, ngoai tru chung khoan dang trong thoi gianbao lanh phat hanh theo hinh thuc cam ket chac chan, trai phieu Chinh phu, trai phieu dupe Chinh phubao lanh. Gia trj rui ro dupe dieu chinh tang theo nguyen tac sau:

Tang them 1 0% trong truong hop gia trj cua khoan dau tu nay chiem tu tren 10% toi 15% von chuso huu cua Cong ty;

Tang them 20% trong trubng hop gia trj cua khoan dau tu nay chiem tu tren 15% toi 25% von chuso huu cua Cong ty; va

Tang them 30% trong trubng hop gia trj cua khoan dau tu nay chiem tu' tren 25% tro len von chu sohuu cua Cong ty.

Cac khoan co tuc, trai tire, gia trj quyen uu dai cua chung khoan (neu co) hoac lai cho vay cua tien guiva cac khoan tuong duong tien, cong cu chuyen nhupng, giay to co gia dupe dieu chinh tang them vaogia trj tai san khi xac djnh gia trj rui ro thj trubng.

(d) Gia tri rui ro thanh toan

Gia trj rui ro thanh toan la gia trj tuong ung vbi muc do ton that co the xay ra khi doi tac kliong the thanhtoan dung han hoac chuyen giao tai san dung han theo cam ket. Gia trj rui ro thanh toan dupe xac djnh

khi ket thuc ngay giao djeh cua cac hop dong, giao djeh nhu sau:

* Gia trj rui ro thanh toan trubc thoi han nhan chuyen giao chung khoan, tien va thanh ly hop dong,dupe xac djnh theo nguyen tac sau:

Gid tri rui ro thanh torn truac thai hart thanh torn:= He so rui ro thanh toan theo doi tac * Gid tri tai san tiem an rui ro thanh loan

Nguyen tac xac djnh gia trj rui ro trubc thoi han thanh toan tren day dupe ap dung cho cac hop dong sauday:

Tien gui co ky han tai cac to chuc tin dung, cac khoan cho vay doi voi cac to chuc, ca nhan khac;

Hop dong vay, mupn chung khoan phu hop vbi quy djnh cua phap luat;

Hop dong ban co cam ket mua lai chung khoan phu hop vdi quy djnh cua phap luat;

Hop dong mua co cam ket ban lai chung khoan phu hop vbi quy djnh cua phap luat;

Hop dong cho vay mua ky quy chung khoan phu hop vbi quy djnh cua phap luat; va

Cac khoan phai thu trong han cua Cong ty, cac khoan phai thu cho khach hang trong hoat dongmoi gibi ban chung khoan.

16

Cong ty Co phan Quan ly Quy Dau tur Do(tru'oc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

Boi vdi hop dong bao lanh phat hanh ky vdi cac to chuc khac trong to hap bao lanh phat hanh theohinh thuc cam ket chac chan ma Cong ty la to chuc bao lanh phat hanh chinh, gia trj rui ro thanhtoan dupe xac djnh bang 30% gia trj con lai cua cac hop dong bao lanh phat hanh chira dupe thanhtoan.

Gia tri rui ro thanh toan qua thai han thanh toan dupe xac djnh theo nguyen tac sau:

He so rui ro thanh torntheo thai gian

Nguyen tac xac djnh gia trj rui ro qua thai han thanh toan tren day duoc ap dung cho:

Cac khoan phai thu da qua han, ke ca trai phieu dao han, cac giay ta co gia, cong cu ng da daohan ma chua dupe thanh toan;

Tai san qua thdi han chuyen giao, ke ca chung khoan trong hoat dong kinh doanh cua Cong ty,chu ng khoan cua khach hang trong hoat dong moi gidi chung khoan;

Chung khoan, tien chua nhan dugc tu cac giao djeh, hgp dong dao han bao gom tien gui co kyhan tai cac to chuc tin dung, cac khoan cho vay doi vdi cac to chuc, ca nhan khac; hgp dongvay, mugn chung khoan phu hop voi quy djnh cua phap luat; hop dong ban co cam ket mua laichung khoan phu hgp vdi quy djnh cua phap luat; hgp dong mua co cam ket ban lai chung khoanphu hgp vdi quy djnh cua phap luat; hgp dong cho vay mua ky quy chung khoan phu hgp vdiquy djnh cua phap luat; va cac khoan phai thu khach hang.

(i) He so rui ro thanh toan

He so rui ro thanh toan theo doi tac dupe quy djnh tai Thong tu 87 nhir sau:

Gia tri tai san tiem anrui ro thanh toan

Gia tri rui ro qua thaihan thanh torn

CO

*

He so rui rothanh toan

Doi tac thanh toan cho Cong tySTT

Chlnh phu, cac to chuc phat hanh dugc Chinh phu bao lanh va Ngan han|Trung uong cac nude thuoc khoi OECD; Uy ban Nhan dan tinh, thanh photrue thuoc Trung uong

I0%

So Giao djeh Chung khoan, Trung tarn Luu ky Chung khoan2 0,8%

To chuc tin dung, to chuc tai chinh, to chuc kinh doanh chung khoan thanhlap d cac nude thuoc khoi OECD va co he so tin nhiem dap ung cac dieu kienkhac theo quy djnh noi bo cua Cong ty_

33,2%

To chuc tin dung, to chuc tai chinh, to chuc kinh doanh chung khoan thanhlap ngoai cac nude thuoc khdi OECD; hoac thanh lap tai cac nude thuoc khdiOECD va khong dap ung cac dieu kien khac theo quy djnh noi bo cua Cong

4

4,8%

iz.Td chuc tin dung, to chuc tai chinh, to chiic kinh doanh chung khoan thanhlap va hoat dong tai Viet Nam_

5 6%

Cac td chuc, ca nhan khac6 8%

17

Cong ty Co phan Quan ly Quy Dau tu1 Do(truo’c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chlnh tai ngay 31 thang 12 nam 2017 (tiep theo)

He so rui ro thanh toan theo thoi gian dupe quy djnh tai Thong tu 87 nhu sau:

He so rui rothanh toan

Tho’i gian qua han thanh toan, chuyen giao chung khoanSTT

Tu 0 den 15 ngay sau thoi han thanh toan, chuyen giao chung khoan1 16%



Tren 60 ngay sau thoi han thanh toan, chuyen giao chung khoan4 100%

Thai han thanh toan/nhan chuyen giao chung khoan theo quy djnh ve chung khoan phai sinh (doi voichung khoan phai sinh), la T+2 (doi voi co phieu niem yet), T+l (doi vdi trai phieu niem yet) hoac T+n(doi vdi cac giao djch thoa thuan ngoai he thong giao djch trong n ngay theo thoa thuan cua hai ben).

(ii) Gia trj tai sail tiem an rui ro thanh todn

> Gia trj tai scm tiem an rui ro thanh todn trong hoat dong vay, cho vay chung khoan, giao dich kyquy, giao djch mua ban lai:

Gia trj tai san tiem an rui ro thanh toanSTT Loai hinh giao djch

Tien giri co ky han, khoan tiencho vay khong co tai san baodam

Toan bo gia trj khoan cho vay

Max {(Gia tri thj truong cua hop dong-Gia trj tai san baodam (neu co)), 0)}

Cho vay chung khoan2

Vay chung khoan3 Max {(Gia trj tai san bao dam-Gia trj thj truong cua hopdong), 0}

Hop dong mua chung khoan cocam ket ban lai

Max {(Gia trj hop dong tlnh theo gia mua - Gia trj thjtruong cua hop dong * (1 -He so rui ro thj truong)),0}

4

Hop dong ban chung khoan cocam ket mua lai

Max {(Gia trj thj truong cua hop dong * (1 - He so rui rothj truong)-Gia trj hop dong tlnh theo gia ban),0}

5

Hop dong cho vay mua ky quy(cho khach hang vay mua chungkhoan)/cac thoa thuan kinh te cocung ban chat_

Max {( So du no-Gia trj tai san bao dam),0}6

So du no bao gom gia trj khoan vay, lai vay va cac loai phi.

Gia trj tai san bao dam dupe xac djnh theo gia thj truong. Trong truong hop tai san bao dam cua khachhang khong co gia tham khao theo thj truong, thi dupe xac djnh theo quy djnh noi bo cua Cong ty.

18

Cong ty Co phan Quan ly Quy Dau tir Do(tru'oc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chfnh tai ngay 31 thang 12 nam 2017 (tiep theo)

> Gid tri tai scm tiem an rui ro trong boat dong giao dich mua ban chung khoan:

Gia trj tai san tiem an rui roSTT Thoi gian

A. Doi voi cac giao djch ban chung khoan (ben ban la Cong ty hoac khach hang cua Cong tytrong hoat dong moi gioi)

Triroc then han nhan thanhtoan

10

Gia trj thj trudng cua hop dong (trong trudng hap gia thjtrudng thap han gia giao djch)

Sau thdi han nhan thanh toan2

0 (trong trudng hop gia thj trudng cao hon gia giao djch)

B. Doi voi cac giao dich mua chung khoan (ben mua la Cong ty hoac khach hang cua Cong tytrong hoat dong moi gidi)

Trudc thdi han nhan chuyengiao chung khoan

10

Sau thdi han nhan chuyen giaochung khoan

Gia trj thj trudng cua hop dong (trong trudng hop gia thjtrudng thap hon gia giao djch)

2

0 (trong trudng hop gia thj trudng cao han gia giao djch)

> Gid tri tai san tiem an rui ro thanh loan cua cac khoan phai thu, traiphieu da dao han va cac cong

cu nor da dao han la gid tri khoan phai thu tinh theo menh gid, cong them cac khoan lai chua dime

thanh toan, chiphi co lien quan va trie di khoan thanh loan da thuc nhan trudc do (neu co).

(iii) Gidm trirgia tri tai salt tiem an rui ro thanh todn

Cong ty dugc dieu chinh giam tru phan gia trj tai san bao dam cua doi tac, khach hang khi xac djnh giatrj tai san tiem an rui ro thanh toan trong trudng hop cac hop dong, giao djeh nay dap ung day du cacdieu kien sau:

Doi tac, khach hang co tai san bao dam thuc hien nglna vu cua minh va tai san bao dam la tien, cackhoan tuong duong tien, giay td co gia, cong cu chuyen nhupng tren thj trudng tien te, chun| khoanniem yet, dang ky giao djch tren Sd Giao djch Chung khoan, trai phieu Chinh phu, trai phieu duocBo Tai chinh bao lanh phat hanh; va

Cong ty co quyen djnh doat, quan ly, su dung, chuyen nhugng tai san bao dam trong trudng hpp dditac khong thuc hien nghTa vu thanh toan day du va dung thdi han da thoa thuan tai cac hgp dong.

Gia trj tai san bao dam tinh giam tru dugc xac djnh nhu sau:

Gid trj tai san bao dam = Khdi limng tai san * Gid tai san * (1 - He so rui ro thi trudng)

Gia tai san dugc xac djnh theo quy djnh cua Thong tu 87 dugc trinh bay d Thuyet minh so 3(c)(i).

He so rui ro thj trudng dugc xac djnh theo quy djnh cua Thong tu 87 dugc trinh bay d Thuyet minh so4.

19

Cong ty Co phan Quan ly Quy Dau tu- Do(truo'c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

(iv) Tang them gia tri rui ro thanh toan

Gia tri rui ro thanh toan phai duoc dieu chinh tang them trong cac truong hop sau:

Tang them 10% trong trirdng ligp gia trj hop dong tien gui, khoan cho vay, khoan phai thu tronghan, hop dong mua co cam ket ban lai chung khoan, hop dong ban co cam ket mua lai chung khoan,tong gia trj cac khoan vay doi voi mot to chuc, ca nhan va nhom to chuc, ca nhan lien quan (neu co),chiem tir tren 10% ddn 15% von chu so huu cua Cong ty;

Tang them 20% trong trudng hop gia tri hop dong tien gui, khoan cho vay, khoan phai thu tronghan, hop dong mua co cam ket ban lai chung khoan, hop dong ban co cam ket mua lai chung khoan,

ton| gia trj cac khoan vay doi voi mot to chuc, ca nhan va nhom to chuc, ca nhan lien quan (neu co),chiem tir tren 15% den 25% von chu sd huu cua Cong ty; va

Tang them 30% trong trudng hop gia trj hop dong tien gui, khoan cho vay, khoan phai thu tronghan, hop dong mua co cam ket ban lai chung khoan, hop dong ban co cam ket mua lai chung khoan,tong gia trj cac khoan vay doi voi mot to chuc, ca nhan va nhom to chiic, ca nhan lien quan (neu co),hoac mot ca nhan va cac ben lien quan tdi ca nhan do (neu co), chiem tren 25% von chu sohuu cuaCong ty.

(v) Bii trie rong song phuffng giii trj tai sdn tiem an rui ro thanh todn

Gia trj tai san tiem an rui ro thanh toan duoc bii trir rong song phuong khi:

Rui ro thanh toan lien quan tdi cung mot doi tac;

Rui ro thanh toan phat sinh doi vdi cung mot Ioai hinh giao djch; va

Viec bu trur song phuong da dupe cac ben thong nhat trude bang van ban.

(e) Gia trj rui ro hoat dong

Gia trj rui ro hoat dong la gia trj tuong ling vdi muc do ton that co the xay ra do 16i ky thuat, ldi he thongva quy trinh nghiep vu, ldi con ngudi trong qua trinh tac nghiep, hoac do thieu von kinh doanh phat sinhtu' cac khoan chi phi, lo tu hoat dong dau tu, hoac do cac nguyen nhan khach quan khac.

Gia trj rui ro hoat dong cua Cong ty duoc xac djnh la gia trj Ion nhat cua cac gia trj sau:

25% chi phi duy tri hoat dong cua Cong ty trong vong 12 thang lien ke tinh tdi thdi diem tinh toan;va

20% von phap djnh theo quy djnh cua phap luat.

Chi phi duy tri hoat dong dugc xac djnh bang tong chi phi phat sinh trong nam, tru di:

Chi phi khau hao;

Chi phi hoac hoan nhap du phong giam gia dau tu ngan han;

Chi phi hoac hoan nhap dll' phong giam gia dau tu dai han; va

Chi phi hoac hoan nhap du phong phai thu kho doi.

20

Cong ty Co phan Quan ly Quy Dau tir Do(triro’c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chi'nh tai ngay 31 thang 12 nam 2017 (tiep theo)

4. Gia tri rui ro thi truong

Cac hang muc dau tir tai ngay 31 thang 12 nam 2017 He so Quy mo rui rorui ro

Gia tri rui ro(VND) (VND)

(3)=(1)*(2)(1) (2)

Tien va cac khoan tuong duong tien, cong cuthj truong tien te

Tidn

Cac khoan tuong duong tien

Giay to co gia, cong cu chuyen nhucmg tren thjtrirong tien te, chung chi tien gui

I.13.343.204.743

0% ! 13.343.204.743

2. 0%t

3.0%

Trai phicu Chinh phu

Trai philu Chi'nh phu khong tra lai

II.

4. 0%

Trai phieu Chi'nh phu tra lai suat cuong phieu:Trai phieu Chinh phu (bao gom cong trai va traiphieu cong trinh da phat hanh truoc day), traiphieu Chi'nh phu cac nuoc thuoc khoi OECDhoac duoc bao lanh bdi Chi'nh phu hoac Nganhang Trung uong cua cac nude thuoc khoi nay,trai phieu duoc phat hanh boi cac to chuc quocte IBRD, ADB, IADB, AFDB, EIB va EBRD

5.

3%

Trai phieu doanh nghiep

Trai phieu niem yet co thoi gian dao han con laiduoi 1 nam, ke ca trai phieu chuyen doi

Trai phieu nietn yet co thdi gian dao han con laitu 1 nam den dudi 3 nam, ke ca trai phieu chuyen

III.

6.8%

ddi 10% !f

Trai phieu niem yet co thoi gian dao han con laitir 3 nam den dudi 5 nam, ke ca trai phieu chuyendoi 15%

| Trai phieu niem yet co thdi gian dao han con laiI tu- 5 nam trd len, ke ca trai phieu chuyen ddi

Trai phieu khong niem yet co thdi gian dao hancon lai dudi 1 nam, ke ca trai phieu chuyen ddi

Trai phieu khong niem yet co thdi gian dao hancon lai tir 1 nam den dudi 3 nam, ke ca trai phieuchuyen doi

Trai phieu khong niem yet co thdi gian dao hancon lai tir 3 nam den duoi 5 nam, ke ca trai phieu

| chuyen ddi

Trai phieu khong niem yet co thdi gian dao hancon lai tir 5 nam trd len, ke ca trai phieu chuyen

20%

7.25%

30%

35%

ddi 40%

21

Cong ty Co phan Quan ly Quy Dau tir Do(truth: day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

Cac hang muc dau tir tai ngay 31 thang 12 nam 2017 He so Quy mo rui rorui ro

Gia trj rui ro(VND) (VND)

(3HD*(2)(1) (21

IV. | C6 phieu

Co phieu pho thong, co phieu uu dai cua cac tochuc niem yet tai So- Giao djch Chung khoan HoChi' Minh; chung chi quy mo

Co phieu pho thong, co phieu uu dai cua cac tochuc niem yet tai So Giao djch Chung khoan Ha

34.227.100.000 6.845.420.000

8.

10%

9.

Noi 15%

Co phieu pho thong, co phieu uu dai cua caccong ty dai chung chua niem yet, dang ky giaodjch qua he thong UpCom

C6 phieu pho thong, co phieu uu dai cua caccong ty dai chung da dang ky luu ky, nhungchua niem yet hoac dang ky giao djch; co phieudang trong dot phat hanh lan dau (IPO)

12. : Co phieu cua cac cong ty dai chung khac

10.

20% 34.227.100.000 I 6.845.420.000

11.

30%

50%

Chu ng chi quy dau tu chu ng khoan

13. Quy dai chung, bao gom ca cong ty dau tu chungkhoan dai chung

Quy thanh vien, cong ty dau tu chung khoanrieng le

V.4-

10%

14.30% ;

Chung khoan bj hail chc giao dichVI.

15. Chung khoan bj tain ngung giao djch

16. Chung khoan bj huy niem yet, buy giao djch

40%

50%

VII. Cac tai san khac

Co phan, phan von gop va cac loai chung khoankhac

17.80%

18 | Cac tai san dau tu khac 80%

Muc tangthem

He sorui ro

VIII. Rui ro tang them (neu co)

1. Tong Cong ty Co phan Thiet bj dienViet Nam

2. Cong ty Co phan Nhua Ha Noi

30% 20% 25.100.000.000 1.506.000.000

20% 20% 9.127.100.000 365.084.000

TONG GIA TRI RUI RO THI TRl/ClNG(I+II+III+IV+V+VI+VII+VIli) 8.716.504.000

22


5. Gia tri rui ro thanh toan

I. Rui ro truoc thoi han thanh toan tai ngay 31 thang 12 nam 2017

Loai hinh giao djch Gia tri riii ro Tong gia trjrui ro

(VND)

(VND)

(1) (2) (3) (4) (5) (6)/S A 9

He so riii ro thanh toan 0% 0,8% 3,2% 4,8% 6% 8%

Tien gui co ky han, cac khoan tien cho vay khong co tai sanbao dam va cac khoan phai thu tir boat dong giao djch vanghiep vu kinh doanh churng khoan

1.

54.648.681 ! 54.648.681Cho vay clurng khoan/Cac thoa thuan kinh te co cung ban chat

. .r

Vay chung khoan/Cac thoa thuan kinh te co cung ban chat~-Y .. y

Hop dong mua chung khoan co cam ket ban lai/Cac thoar f

thuan kinh te co cung ban chat

2.

3.

4.

! Hop dong ban chung khoan co cam ket mua lai/Cac thoar r

thuan kinh te co cung ban chatHop dong cho vay mua ky quy (cho khach hang vay muachung khoan)/Cac thoa thuan kinh te co cung ban chat

Tong

5.

6.

II. Rui ro qua thoi han thanh toan tai ngay 31 thang 12 nam 2017

He so rui ro(%)

Quy mo rui ro Gia tri rui roThoi gian qua han(VND) (VND)

0-15 ngay sau thoi han thanh toan, chuyen giao chirng khoan1.> •

*>

16-30 ngay sau thoi han thanh toan, chuyen giao chung khoan2.

3. 31-60 ngay sau thai han thanh toan, chuyen giao chung khoan4. | Tren 60 ngay sau thai han thanh toan, chuyen giao chung khoan

Tong

III. | Rui ro tang them (neu co) tai ngay 31 thang 12 nam 2017

TONG GIA TRI RUI RO THANH TOAN (I+II+III) 54.648.681

23

Cong ty Co phan Quan Iy Quy Dau tir Do(truoc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty Ie An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

(1) Gia trj rui ro thanh toan ddi voi Chfnh phu, cac to chuc phat hanh duo'c Chinh phu bao lanh, BoTai chfnh bao lanh, Ngan hang Nha nude, Chinh phu va Ngan hang Trung uong cac nuoc thuockhoi OECD; Uy ban Nhan dan tinh, thanh pho true thuoc Trung uong;

(2) Gia tri rui ro thanh toan doi vdi So Giao djeh Chung khoan, Trung tarn Luu ky Chung khoan;

(3) Gia trj rui ro thanh toan doi vdi to chuc tin dung, to chuc tai chinh, to chuc kinh doanh chungkhoan duoc thanh lap d cac nude thuoc khoi OECD;

(4) Gia trj rui ro thanh toan ddi vdi to chuc tin dung, to chuc tai chinh, to chuc kinh doanh chungkhoan duoc thanh lap ngoai cac nude thuoc khoi OECD;

(5) Gia trj rui ro thanh toan doi vdi to chuc tin dung, to chuc tai chfnh, to chuc kinh doanh chungkhoan duoc thanh lap va hoat dong tai Viet Nam; va

(6) Gia trj rui ro thanh toan doi vdi cac to chuc, ca nhan khac.

6. Gia trj rui ro hoat dong (trong vong 12 thang)

2017STT Chitieu

VND

Tong chi phi hoat dong phat sinh trong nam 2017

II. Cac khoan giam trir khoi tong chi phi hoat dong

1. Chi phi khau hao

2. Chi phi/(hoan nhap) du phong giam gia dau tu chung khoan ngan han

3. Chi phi/(hoan nhap) du phong giam gia dau tu chung khoan dai han

4. Chi phi/(hoan nhap) du phong phai thu kho ddi

III. Tdng chi phi hoat dong sau khi giam tru (III = I — II)

IV. 25% T6ng chi phi hoat dong sau khi giam trir (IV = 25% III)

V. I 20% Von phap djnh cua Cong ty

7.827.124.976

(160.234.617)

26.215.383

(186.450.000)

7.987.359.593

1.996.839.898

5.000.000.000

TONG GIA TRI RUI RO HOAT D0NG (=Max {IV, V}) 5.000.000.000

24

Cong ty Co phan Quan ly Quy Dau tir Do(triro'c day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)

7. Von kha dung

STT Noi dung Von kha dung tai ngay 31/12/2017

Vonkha dung

(VND)

Khoan Khoan

tang them(VND)

giam trir(VND)

Von chu so1 huuA.

Von diu tir cua chu so huu khong baogom co phan iru dai lioan lai (neu co)

T1.57.320.000.000

Thanÿ du von co phan khong bao gom! co phan uu dai hoan lai (neu co)

| Co phieu quy

i Quy dir tru bo sung von dieu le (neu

2.

3.

4.co)

Quy dau tu phat trien (neu co)

Quy du' phong tai chinh va rui ronghiep vu

J Quy khac thuoc von chu so huu

Loi nhuan sau thue chua phan phoi

| So du du phong suy giam gia trj tai san

1 0. ! Chenh lech danh gia lai tai san co djnh

II. Chenh lech ty gia hoi doai

12. Cac khoan no co the chuyen doi

13. Toan bo phan giam di hoac tang themcua cac chung khoan tai chi tieu dau tutai chinh (i)

14. V6n khac (neu co)

5.

6.

t7.

8. (1 1.657.318.235))

9.

4

3.505.354.797

1A. Tong 49.168.036.562

B. Tai san ngan han

I Tien va cac khoan tirong duong tien

II Cac khoan dau tu* tai chinh ngan han

1 . Dau tu ngan han

! Chung khoan tiem an rui ro thj truongtheo quy djnh tai khoan 2 Dieu 9Chung khoan bj giam tru khoi von khadung theo quy dinh khoan 5 Dieu 6

2. Du phong giam gia dau tu ngan han

f :

:

25

Cong ty Co phan Quan ly Quy Dau tu1 Do(truffc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)


Vonkha dung

(VND)

Khoan Khoantang them

(VND)giam trir(VND)

Cac khoan phai thu ngan han, ke caphai thu tir boat dong uy thac

III

Phai thu khach hangI

Phai thu cua khach hang co thcri hanthanh toan con lai tir 90 ngay tro xuongPhai thu cua khach hang co thoi hanthanh toan con lai tren 90 ngay

Tra truoc cho ngudi ban

Phai thu hoat dong nghiep vu

Phai thu hoat dong nghiep vii co thoihan thanh toan con lai tir 90 ngay tro'

xuong

+2. 105.990.630

3.

Phai thu hoat dong nghiep vu co thoihan thanh toan con lai tren 90 ngay

Phai thu noi bo ngan ban

Phai thu noi bo co thoi han thanh toan icon lai tir 90 ngay tro xu6ngPhai thu noi bo co thoi han thanh toan !con lai tren 90 ngayPhai thu hoat dong giao djch chirng khoan

Phai thu hoat dong giao djch chungkhoan co thoi han thanh toan con lai tir90 ngay tro xuong

Phai thu hoat dong giao dich chung khoanco thoi ban thanh toan con lai tren 90 ngay

| Cac khoan phai thu khac

l Phai thu khac co thoi ban thanh toan con; lai tii’ 90 ngay tro xuongPhai thu khac co thoi han thanh toan conlai tren 90 ngay

Du' phong phai thu ngan han kho doi

4.

5.

6.

5.000.00017.

IV. Hang ton kho

26

Cong ty Co phan Quan ly Quy Dau tu’ Do(trucrc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 (tiep theo)


Von Khoangiam trir(VND)

Khoantang them

(VND)kha dung

(VND)

Tai san ngan han khac

Chi phi tra trudc ngan han

Time G'l'G'l dupe khau tru

Thue va cac khoan phai thu nha nuoc


4.1 . Tam ung

Tam ung co thoi han hoan ung con laitu 90 ngay trd xuongTam ung co thoi han hoan ung con laitren 90 ngay


V.

1. 120.809.792

2.

3.t

4.t

+

4.2.

T6ngIB. 231.800.422

TC. Tai san dai han

I. Cac khoan phai thu dai han, ke caphai thu tu' hoat dong uy thacPhai thu dai han khach hang

Phai thu dai han khach hang co thoi hanthanh toan con lai tu 90 ngay trd xuongPhai thu dai han khach hang co thoi hanthanh toan con lai tren 90 ngayVon kinh doanh d don vj true thuoc

Phai thu dai han noi bo

1.

2.1

3.

Phai thu dai han noi bo cothdi han thanhtoan con lai tu 90 ngay trd xuongPhai thu dai han noi bo co thdi han thanhtoan con lai tren 90 ngayPhai thu dai han khac

Phai thu dai han khac co thdi han thanh

! toan con lai tir 90 ngay trd xuongPhai thu dai han khac co thdi han thanhtoan con lai tren 90 ngayDu phong phai thu dai han kho doi

4. :

...

5.

II Tai san co djnh

III. Bat dong san dau tu’

162.513.714+

27

Cong ty Co phan Quan ly Quy Dau tu1 Do(truoc day la Cong ty Co phan Quan ly Quy IB)Thuyet minh Bao cao Ty le An toan Tai chi'nh tai ngay 31 thang 12 nam 2017 (tiep theo)

Noi dungSTT Von kha dung tai ngay 31/12/2017

Von Khoangiam trir(VND)

Khoan

tang them(VND)

kha dung(VND)

IV. Cac khoan dau tu' tai chinh dai han

Dau tu vao cong ty

Von gop lien doanh

Dau tu vao cong ty lien ket, lien doanh

Dau tu chung khoan dai hanChung khoan tiem an rui ro thj trudngtheo guy djnh tai khoan 2 Dieu 9Chung khoan bj giam tru khoi von khadung theo quy djnh tai khoan 5 Dieu 6Cac khoan dau tu dai han ra nude ngoai

Dau tu dai han khac

Du phong giam gia dau tu tai chinh dai

1. con

2.

3.

4.

5.

6.

7.han

Tai san dai han khac

Chi phi tra truoc dai han

Tai san thue thu nhap hoan lai

Ky cugc, ky quy dai han

Cac chi tieu tai sail bj coi la khoan ngoaitru, co y kien trai nguoc hoac tur choi duara y kien tai bao cao tai chinh da duockiem toan, soat xet ma khong bj tinhgiam tru theo quy djnh tai Dieu 6

Tong

V.

580.107.936

2.

3. 303.135.036

1C. 1.045.756.686

VON KHA DUNG = 1A-1B-1C 47.890.479.454

28

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Documents

KPMG’S COPY · (truoc day la Cong ty Co phan Quan ly Quy IB) Bao cao Ty le An toan Tai chinh tai ngay 31 thang 12 nam 2017 n. Cong ty Co phan Quan ly Quy Dau tu- Do (truffc day