BAa cAa TAl cHiNH TONG HQ'PKY sAo cAo KET THUC NGAy 31 THANG 03 NAM 2015

CONG TY co PHANCHlrNG KHOAN DAu TU' VIET NAM•

Ml)C Ll)C Trang

Bang can d6i k~ toan

Bao cao k~t qua hoat dong kinh doanh

Bao cao luu chuyen tien t~

Bao cao tinh hinh bien dong von ChLI 56 huu

Ban thuyet minh Bao cao tai chinh

2-4

9

10 - 21

CONG TY CO PHAN CHUNG KHOAN DAU nr VI~T NAMDia chi: T§ng I, toa nha VCCI, s6 9 Dao Duy Anh, Dong Da.HNTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc ngay 3 I thang 03 nam 2015

M~u so B 01 - CTCKBan hanh theo TTu s6 9V2208/TT-BTC

gay 24 thang 10 narn 2008 cua B(>TC

CK - BANG CAN DOl KE TOAN - QUY I

Dan vi tinh: VNO

Mli ThuyetTAl SAN s6 minh S6 cu6i ky S6 d~u nam

A- TAI SAN NGAN H~N 100 176,093,458,637 187,340,068,066

I. Ti~n va cac khoan tuo'ng durrng ti~n 110 49,782,097 ,849 66,865,700,680I. Ti~n III V.OJ 49,782,097,849 66,865,700,6802. Cac khoan tuorig duong ti~n 112

II. Cac khoan d~u ttr tai chinh ng~n han 120 V,03 23,730,247,516 23,729,243,855I. D~u tu ng~n han 121 23.768.405,830 23,768.305.8302. Oil phong giarn gia d~u tu ngan han 129 (38,158,314) (39.061.975)

III. Cac khoan phai thu ng~n han 130 V.04 99,675,049,967 94,676,004,859I. Phai thu khach hang 131 952,568,240 956,130,8322. Tra truce cho nguoi ban 132 3,304,024,060 3,395,208,780.., Phai thu n(>i b(> ng~n han 133.J.

4. Phai thu hoat dong giao djch chung khoan 134 80,398,624,217 76,300)52,8235. Cac khoan phai thu khac 135 15.857,626.-145 1-1.862.205,-'119

6. 0\-1' phong phai thu ngan han kh6 doi 139 (837,792,995) (837)92,995)

IV. Hang tan kho 1~0I. Hang ton kho 1412. O\-I phong giarn gia hang t6n kho 149

V. Hi san ng~n han khac 150 2,906,063,305 2,069,118,672I. Chi phi tra truce ng~n han 151 696.--173.992 -I25.2()-I. j'iC)

2. Thu~ gia tri gia tang ducc kh§u tru 1523. Thu~ va cac khoan khac phai thu Nha I1LI'OC 1544. Hi san ng~n han khac 158 V.05 2,209,589,313 1,643,854,313

CONG TY CO PHAN CHUNG KHOAN f)AU ruVI~T NAM M~u so B 01 - CTCKDia chi: Tang I, toa nha VCCI, s6 9 Dao Duy Anh, Dong Da,HN Ban hanh theo T.Tu s6 95/2208/TT-BTCTel: 04.35730073 Fax: 04.35730088 gay 24 thang 10 narn 2008 cua BQ TCKy bao cao k~t thuc ngay 3 1 thang 03 narn 2015 Ban hanh theo T.Tu s6 95/2208/TT-BTCBang can doi lie roan tong ho'p (tiep theo)

Ma ThuyetTAl SAN sa minh sa euai "5' sa d5u narn

B- TAl SAN DAI H~N 200 53,968,528,805 54,302,339,264

I. Cac khoan phai thu dai han 210I. Phai thu dai han cua khach hang 2112. V6n kinh doanh 0 cac don vi true thuoc 2123. Phai thu dai han noi bo 2134. Phai thu dai han khac 2185. Du phong phai thu dai han kh6 doi 219

II. Tai san ea djnh 220 13,490,073,330 14,192,193,737I. Hi san c6 dinh huu hinh 221 V.06 2,953,598,191 2,686,750,536

Nguyen gia 222 12,332,13 1,41 I I 1,893,249,0 I ICia tri hao man lily ki 223 (9,378,533,220) (9,206,498,4 75)

2. Hi san c6 dinh thue tai chinh 224Nguyen gia 225Cia tr! hao man lily kJ ll6

3. Hi san c6 dinh vo hinh 2!.7 V.07 I0.S36.'1 7:\139 11.'iOSA-1:l.20 INguyen gia ]]8 19.1l0,-I96,930 19.]](),-I96,93()Cia tri hao mon liiy ki 229 (18,68-1,021,791) (/7,715,053,729)

4. Chi phi xay dung co ban do dang 230

III. Blit dQng san dAu nr 240Nguyen gia 241Gia tri hao mon lily k~ 242

IV. Cac khoan d5u nr tai ehinh dai han 250 V.03 36,000,000,000 36,000,000,000I. £)~u nr vao cong ty con 2512. £)~u tu VaG cong ty Iien ket, lien doanh 2524. D~u tu dai han khac 258 36,000,000,000 36,000,000.0005, Du phong giarn gia d~u tu tai chinh dai han 259

V. Tai san dai han khac 260 4,478,455,475 4,1 10,145,527I. Chi phi tra truce dai han 261 V.08 JJ 9 .4-18.30'8 -1)2.7~O.O-19

2. Hi san thue thu nhap hoan lai 2623. Ti~n nQP quy h6 tro thanh roan 263 3.707.707,167 3.246,095.4 784. Hi san dai han khac 268 V.09 -131JOO,OOO 431 JOO,OOO

TONG CQNG TAl SAN 270 230,061,987,442 241,642,407,330

CONG TV CO PHAN CHU'NG KHOAN £>AUTU' VI~T NAMDia chi: T§ng I, toa nha VCCI, so 9 Dao Duy Anh, Dong Da,HNTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc ngay 31 thang 03 narn 2015Bang din d6i k~ roan t6ng hop (tiep theo)

NGUON VON

A - NQ PHAI TRA

I. NQ'ng~n hanI. Vay va no ngan han2. Phai tra nguoi ban3. guoi mua tra ti~n truce4. Thu~ va cac khoan pha: n9P Nha nuoc5. Phai tra nguoi lao dong6. Chi phi phai tra7. Phai tra n9i b98 Cac khoan phai tra, phai n9P ngan han khac9 Phai tra heat dong giao dich chirng khoan

~so minh

300

310311312313314 V.IO

315316317319 V.II320 V.12

10 Phai tra h9 c6 nrc, goc va lili trai phieu 321II Phai tra t6 chirc phat hanh chung khoan 32212 Quy khen thuong phuc loi 32313 Ooanh thu chua thuc hien ngan han

14 0\1' phong phai tra ngan han

II. NQ'dai han5. Thu~ thu nhap hoan lai phai tra6. 0\1' phong tro cap mar viec lam7. 0\1' phong phai tra dai han

B - NGUON VON CHU so HO'U

I. V6n chu so' hiruI. V6n dclu tu CLm chu So' hfru6. Chenh lech ty gia h6i doai7. Quy dclu tu phat tri~n8. Quy du phong tai chfnh & rui ro nghiep V\1

9 Lei nhuan sau thu~ chua ph an ph6i10 Nguon von d§u nr xay dung co ban

TONG CQNG NGUON VON

K~ Toan Truong

Nguy~n Th] HAng

328 V.13329

330335336337

400

410411416417418420421

440

M~u so B 01 - CTCKBan hanh theo T.TLI' so 95/2208/TT-BTC

gay 24 thang 10 narn 2008 cua B9 TC

se cu6i ky s6 dAu narn

55,765,837,681 67,546,931,863

55,765,837,681 67,546,931,863

371,032,342 1,185,284,497257,000,000 227.000.000425,771,996 2.179,529,10440 I ,044,938 48,630,332421,354,002 524,328,246

4,347,600,247 4,780,671,41449,263,277,344 58,323,895,304

81,900 81,9001,000 1.000

45,346,483 45,346,483233,327,429 232,163,583

174,296,149,761 174,095,475,467

174,296,149,761161,000,000,000

174,095,475,467161,000,000,000

271,963,694271,963,694

12,752,222,373

271,963,694271,963,694

12.551.548.079

241,642,407,330230,061,987,442

CONG TY CO PHAN CHUNG KHOAN DAU ruVI~T NAMDia chi: T~ng I, toa nha YCCI, sf>9 Dao Duy Anh, Dong Da,HN

Tel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc ngay 3 I thang 03 narn 2015

Mau so B 02 - CTCKBan hanh theo T.Tu sf>95/2208/TT-BTC

Ngay 24 thang 10 narn 2008 cua B9 TC

BAO cAo KET QUA HO~ T DONG KINH DOANH TONG HQ'PQuy 1 narn 2015

Mii Thuy~tCHi TlEU sa minh

I. Ooanh thu ban hang va rung cftp djch vt.J 01

Trong do- Doanh thu hoat dong moi gioi chirng khoan 01.1

- Doanh thu hoar dong d~u ILl" chung khoan, g6p v6n 01.2

- Doanh thu bao lanh phat hanh chirng khoan 01.3

- Doanh thu dai Iy phat hanh chung khoan 01.4

- Doanh thu hoat dong ILf \,~1l 01.5

- Doanh thu luu ky chung khoan 01.6

- Doanh thu hoat dong uy thac d~u gia 01.7

- Doanh thu cho thue su dung tai san 01.8

- Doanh thu khac 01.9

2. Cac khoan gi31ll tru doanh thu 02

3. Ooanh thu thuan v~ hoat dQng kinh doanh 10

4. Chi phi hoar dQng kinh doanh II V1.15

5. LQ'i nhuan gQP CUll hoat dQng kinh doanh 20

6. Chi phi quan Iy doanh nghj~p 25

7. Lq·j nhu~n IhuAn nr host d~ng kinh doanh 30

8. Thu nh~p khac 31

Illi" ,',in I1UI' ,,/7<11 duo: doc ('illl~ \ ('J HUll 'i1ul'I!'lIIl11h Boo coo /(;, c hinh ',)IIi!. h"I'

Quy 1/2014

8,472,657,774

Quy 1/2015

6,506,720,066

Ky trutrc Ky nay

8,472,657,774 6,506,720,066

3,685,729,550

632,453,3803,685.729,550

632,453,380

2,300,558,400

919,573.5812,300,558,400

919,573,581

89.090.909 471.227.~n 89,090,909 471,227,27386,964,840 95.081,154 86,964,840 95,081,154

670.455.034 612.053529 670,455,034 612,053,5293.307.964,061 2, I08,226.129 3,307.964,061 ~.I 08,226, 129

8,472,657,774 6,506,720,066 8,472,657,774 6,506,720,066

3,064,508,789 3,010,767,156 3,064,508,789 3,010,767,156

5,408,148,985 3,495,952,9 J(l 5,408,148,985 3,495,952,910

2,742,486,164 3,343,278,532 2,742,486,164 3,343,278,532

2,665,662,821 152,674,37S 2,665,662,821 152,674,378

3,989,082 47,999,916 3,989,082 47,999,916

s

Ma ThuyetCHi TIEl! sa minh Quy 112014 Quy 1/2015 Ky trurrc Ky nay

9, Chi phi khac 32 100,000,000 100,000,000-

10, LQ'i nhuan khac 40 (96,0 I0,918) 47,999,916 (96,0 I0,918) 47,999,916

II. Tang IQ'i nhuan k~ toan trurrc thu~ 50 2,569,651,903 200,674,294 2,569,651,903 - 200,674,294

12, Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh 51 V 1.16 565,170,959 565,170,959

13, Chi phi thu~ thu nh~p doanh nghi~p hoan Il.1i 52

14, LQ'i nhuan sau thu~ thu nh~p doanh nghi~p 60 2,004,480,944 200,674,294 2,004,480,944 200,674,294

IS, La i co' bit n tren ca ph i~u 70 125 12

h:~ Toan Truong

~Nguy~n Th] H6ng

Il,;n U;O na: I'"({I dime due ellll"'; viri 13(111Ihuvel nunh li,;o ,',ill I,il clunh 10llX hop 6

CONG TV c6 PHAN CHUNG KHOAN £>AUnr VI~T NAMDia chi: T~ng 1, toa nha YCCI, s6 9 Dao Duy Anh. Dong Da,HNTel: 04.35730073 Fax: 04.35730088Ky bao cao ket thuc ngay 3 I thang 03 narn 2015

M5u so B 03 - CTCKBan hanh thee TTu so 95/2208/TT-BTCNga; 24 thang 10 narn 2008 cua BO TC

BAO CAO LU'U CHUYEN TIEN TJ;:TONG HOP(Theo phuong phap gian ti~p)

Quy I nam 2015

CHi TIEU

I. Luu chuyen ti~n tir hoat dQng kinh doanh

I. Loi nhu~n trutrc thui2. Diiu chinh cho cac khoan:

Kh§u hao tai san c6 dinhCac khoan du phongLai, 16 chenh I~ch Iy gia h6i doai chua thuc h i~nLai, 16 nr hoat dong d§u tu

Chi phi liii vay3. Loi nhu(m tir hoat tlrng kinh doanh

Inure tltay tl6i van luu tlrngTang, giam cac khoan phai thuTang, giarn hang t6n khoTang, giarn cac khoan phai IraTang, giarn chi phi tra truce

Ti~n liii vay dii IraThu~ thu nhap doanh nghiep dil nopTi~n thu khac tir heat dong kinh doanhTi~n chi khac cho heat dong kinh doanh

Lint chuyen tiin thll{,n til' hoat tlrng kinh doanh 20

II. Luu chuyen ti~n tir hoat dQng d§u tu

I, Ti~n chi o~ mua sarn, xay dung tai san c6 dinh vacac tai san dai han khac 21

2, Ti~n thu tir thanh ly, nhuong ban tai san c& dinh vacac tai san dai han khac 22

3. Ti~n chi cho vay, mua cac cong Cl,l no cua

dun vi khac 234, Ti~n thu h6i cho vay, ban lai cac cong cu no cua

don vi khac 245, Ti~n chi o~u tu, g6p v&n VaG don vi khac 256, Ti~n thu h6i d~u tu, g6p v&n VaG dun vi khac 267, Ti~n thu lili cho vay, c6 ILI'C va loi nhuan duoc chia 27

Luu chuyen liin thuiin tir hoat tlrng tl{,lI ur 30

Ma Thuy~tsa rninh

01

0203040506

080910II1213141516

Baa cao no), phat diroc d9C CLing vtri Ban thuvet minh Baa cao tai chinh long hop

Quy I nam 2015

200,674,294

1,141,002,807(903,661 )

(3,027,799,710)

(1,687,026,270)(6.026.491.797)

(10.155,408.515)( 177,907,892)

( 1,622,685,667)

(19,669,520,141)

(438,882AOO)

3,027.799.710

2,588,917,310

Don v! uuh: Vi\[)

Ky truo'c

11,749,591,338

4.833.977.548(274.780.627 )

(2.747,006.359)308.543.052

13,870,324.952( 11.956.7511.232)

2.293.075.1 10(63,--160,370)

(308,543,052)(1,104,4 77 .069)

917,257,981

3,647,419,32()

( 1.862.420.000)

90,909,09 I

(80,000)5,618,90 I ,820493.642,798

4,340,953,709

7

CONG TV CO PHAN CHUNG KHOAN £>AU TlI VI~T NAM M~u so B 03 - CTCKDja chi: T~ng I, toa nha VCCI, so 9 Dao Duy Anh, D6ng Da,HN Ban hanh theo T.Tu 56 95/2208/TT-BTCTel: 04.35730073 Fax: 04.35730088 Ngay 24 thang 10 narn 2008 cua B(>TCKy bao cao kSt thLICngay 31 thang 03 narn 2015Bao cao luu chuyen ti~n t~ tang hop (tiSp theo)

Mii ThuyetCHI T1EU s6 minh Quy I niim 2015 Kjl truo'c

III. Luu chuyen ti~n nr hoar (J(lng tai chinh

I. Ti~n thu nr phat hanh co phieu, nhan gap von cuachu sa hO'U 31

2. Ti~n chi tra gap von cho cac chu sa hO'U, rnua laic6 phieu cua doanh nghiep oa: phat hanh 32

3. Ti~n vay ngan han, dai han nhan OU9"C 33 49,000,000,0004. Ti~n chi tra no goc vay 34 (49,000,000,000)5. Ti~n chi tra no thue tai chinh 356. ce nrc, 19"inhuan oa: tra cho chu so' hfru 36 (3,000,000) (54.300,000)

Luu chuyen li#n thuiin IiI' 110(11 d{JI1g ((Ii chinh 40 (3,000,000) (54,300,000)

Luu chuyen ti~n thudn trong quy 50 (17,083,602,831 ) 7,93.t,073,029

Ti~n va nrong duo'ng ti~n (JAuquy 60 V.I 66,865,700,680 58,931,627,651

Anh huang cua thay ooi ty gia hoi doai quy o6i ng. 61

Ti~n va tuo'ng durrng ti~n cuBi narn 70 V.I .t9, 782,097 ,849 66,865,700,680

K~Tolin Truong

Nguyen Th] H6ng

Baa coo nay phat dl.I"(JC doc cung VOl Ban thuyet minh Baa coo 101 chinh long hop 8

CONG TY CO PHAN CHUNG KHOAN OAU TU' VII!:T NAM PhI} luc s6 03Dia chi : Tang I, toa nha VCCI, 56 9 Dao Duy Anh, D6ng Da, Ha NQi BAN THlIYET MINH BAO CAO TAl CHiNI-I

Tel: 04.35730073 Fax: 04.35730088 Ban hanh theo T.Tu 56 95/2208/TT-BTCKy bao cao k~t Ihuc cho nam tai chinh k~t thuc ngay 31/03/2015 Ngay 24 thang 10 nam 2008 cua BQ TC

BAO CAO TiNH HiNH BIEN DONG VON CHU SO HO"UQuy 1/2015

Don vi tinh: VNDS& duodftu narn S& tang/giam S6 duocu&i nam

Chi tieu TM Narn tnroc Narn nayNaill truoc Narn nay Nam truce Naill nay

Tang Giarn Tang Giarn

1. V6n d~u ur cua chu S(J luru 161.000.000,000 161,000,000,000 - - - - 161,000,000,000 161.000.000.000

2. Th~ng du v6n C() phan - - - - - - - -

3. V6n khac CLI3 chu S(J hiru - - - - - - - -

4. C6 phicu quj - - - - - - - -

5. Chenh lcch danh gia lai tai san - - - - - - - -

6. Chenh lcch t5 gia h6i doai - - - - - - - -

7. Quy d~u ur phat tri2n '271.963.694 271,963.694 - - - - 271.963.694 '271.963.694

8. Quy du phong tai chinh '271.963.694 271.963.694 - - - - 271.963.694 '271.963.694

9. Cac quy khac ihuoc "{)11 chu sa hiru - - - - - - - -

10. Loi nhuan chua phun ph(~i 3,371.861,196 12.551.548.079 9, 179.6g6,8~;3 - 200.674.294 - 12.551,548.079 12.752.'212.373('(Jllg 16.t,915, 7811,58.t 17.t,09S,475,.t67 9,179,6116,11113 - 200,67.t,294 - 174,095,475,467 17.t,2%,1.t9,761

K~ TOlln Trurrng

~Nguyen Th] Hong

CONG TV CO PHAN CHU'NG KHOAN DAU TU' VI~T NAM8ia chi: T~ng I toa nha VCCI, 569 Dao Du) Anh, 86ng 8a,Ha NQiBAo cAo TAl CHjNH TONG HOPKy bao cao k~t thuc ngay 3 I rhang 03 narn 20 I 5

BAN THUYET MINH BAO CAO TAl CHiNHQuy I narn 2015

I. D~C DIEM HO.:\ T DONG DOANH NGHltP

1. Hlnh thirc So' him v&n

C6ng ty C6 phan Chung khoan Dau tu Viet Nam la C6ng ty c6 phan duoc thanh lap theo Giay dang ky kinh

doanh 56 69/UBCK-GPHDKD ngay 28 thang 08 narn 2007 va Gi~y phep di~u chinh 56 54/GPDC -UBCK ngay

27/09/20 II do Uy ban Chung khoan Nha nuoc cap.

Tru so' chinh cua C6ng ty tai Tang I toa nha YCCI, s6 9 Dao Duy Anh, Dong Da, Ha NOi

2. Nganh ngh€ kinh doanh

Heat dong chinh cua C6ng ty la:

- Moi gioi chung khoan;

- Tu vc1n d~u tu chung khoan;

- TI,r doanh chung khoan;

- Luu ky chung khoan.

II. NIEN DO KE TOAN, DON VI TIEN Tt SU Dl)NG TRONG KE TOAN

Ky k€ roan, do'n vi ti€n t~ su' dung trong k€ roan

Ky k~ toan nam cua Cong ty b~t d~u tLI'ngay 0 I10 I va k~t thuc vao ngay 3 1/12 hang narn.

Dun vi ti~n t~ su dung trong ghi chep k~ roan la dong Viet Nam (d).

III. CHUAN MVC VA CHE DO KE TOAN AP Dl)NG

1. Ch€ di) k€ toan ap dung

Cong ty ap dung Ch~ do K~ roan doanh nghiep ban hanh theo QUY~1 dinh so 15/2006/QD-BTC ngay

20103/2006 cua BO truong BO Hi chinh da duoc sua doi. bo sung theo quy dinh tai Thong ru 244/20091TT-

BTC ngay 31112/2009 cua BO Hi ehinh va thong tu s6 95/2008/TT-BTC nga 2-+11012008 cua BO Hi

ehinh v~ viec huong d§n k~ toan ap dung d6i voi Cong ty chung khoan; Thong tLI'162120 IO/TT-BTC nga)

20/10/2010 cua BO Hi chinh huong d§n sua d6i b6 sung 95/2008/TT-BTC ngay 24110/2008,

2. Tuyen b6 v€ vi¢c tuan thu Chuan muc k€ roan va Ch€ di) k€ toan

Cong ty da ap dung cac Chuan rrurc k~ toan Viet am va cac van ban huong d§n Chuan rnuc do Nha nuoc

da: ban hanh. Cac bao cao tai ehinh duoc I?p va trinh bay theo dung moi quy dinh cua tung chuan muc,

thong tu huong d§n thuc hien ehu§n muc va Ch~ do k~ roan hien hanh dang ap dung.

10

CONG TY CO PHAN CHUNG KHOAN DAU TUYI~T NAMDia chi: T§ng 1 toa nha veer, s6 9 Dao Duy Anh, D6ng Da,Ha NQiBAo cAo TAr CJ-[jNH TONG HOPKy bao cao ket thuc ngay 31 thang 03 narn 2015

3. Hinh thirc k~ toan ap dung

Cong ty ap dung hinh thirc k~ toan tren may vi tinh.

IV. CAC cHiNH SACH KE TOAN AP Dl,JNG

1. Nguyen t~c ghi nhan cac khoan ti~n va cac khoan tuong duo'ng ti~n

Cac nghiep vu kinh t~ phat sinh bang ngoai t~ duoc quy dbi ra dong viet Narn then t~ gin giao dich thuc t(·

tai thoi di~111phat sinh nghiep vu. Tai thoi di~m cuoi narn cac khoan rnuc ti~n t¢ co g6e ngoai t¢ c111QC qll.'

dbi theo ty gia mua VaGcua ngan hang thuong mai noi Cong ty rno tai khoan cong b6 VaGngay k~t thuc

nien dQ k~ toan (Thea Thong tu 179/2012/TT-BTC ngay 24 thang 10 nom 2012 quy dinh vd viec ghi nhan,

danh gia, xic If; cac khoan chenh lech tY gia hoi doai trong doanh nghiep),

Cac khoan tuong ducng tien la cac khoan d§u tu ngan han khong qua 03 thang, co kha nang chuyen dbi d~

dang thanh ti~n va khong co nhieu rui ro trong chuyen d6i thanh ti~n k~ tu ngay rnua khoan d§u tu do tai

thoi diem bao cao.

2. Nguyen t~c ghi nh~n va khau hao tai san c5 djnh

Tai san c6 dinh huu hinh, tai san c6 dinh vo hlnh duoc ghi nhan theo gia goc. Trong qua trinh SCIdung, tai

san c6 dinh hiru hinh, tai san c6 dinh vo hlnh duoc ghi nhan theo nguyen gia, hao man luy k~ va gia tri can

Kh~u hao duoc trlch theo phuong phap ducng thang. Thoi gian kh~u hao tai san c6 dinh duoc uoc tinh nhu

sau:

May rnoc. thi~t bi

Phuong tien van taiPh§n mern

02 - 05 nam

06 - 08 narn

05 - 08 narnTLI' thang 6/2013 Cong ty da thuc hien thay dbi chinh sach k~ roan d6i voi tai san c6 dinh va kh~u hao

TSCD theo huang d~n tai Thong tu s6 45/20 13/TT-BTC ngay 25/04/2013 cua BQ tai chinh huang d§n che

dQquan Iy,su' dung va trich khau hao TSCD, cu th~ nhu sau:

Nguyen gia t6i thi~u cua tai san c6 dinh tang tLI' I0 trieu obng len 30 trieu dong. 86i voi nhung tai sail co

dinh truce day khong thoa man dieu k ien na) thi gin tr] can lai OLIQ'Cdieu chmh sang chi phi Ira IrU\)C dai

han va phan b6 VaGchi phi san xuat kinh doanh trong thoi han 3 narn tai chinh.

3. Nguyen t~c ghi nhan chung khoan a§u nr

Chung khoan d§u tu duoc ghi nhan theo gia g6c. C6 nrc va trai tire nhan duoc trong ky k~ toan OLrQ'cghi

nhan giam gia v6n chirng khoan dbi voi khoan lai d6n tich truce ngay rnua va ghi nhan tang doanh thu d~u

tu dbi vo: phan lai k~ tLI'ngay mua.

II

CONG TY CO PHAN CHlJ'NG KHOAN DAU TV' VI~T NAMDia chi: Tftng I toa nha VCCI, s5 9 Dao Duy Anh, Dong Da.Ha NOiBAo cAo TAl CHiNH TONG HOPKy bao cao k~t thuc ngay 31 thang 03 narn 2015

4. Nguyen t~c ghi nhan cac khoan d~u tu tai chinh

Khoan o§u tu VaGcong ty con, cong ty Iien k~t OLI'Q'Ck~ toan thee phuong phap gia g6c, LO'i nhuan thuan

OLl'O'cchia tL.1'cong ty con, cong ty lien k~t phat sinh sau ngay oftu nr duoc ghi nhan VaGBao cao K~t qua

heat 09ng kinh doanh. Cac khoan duoc chia khac (ngoai IQ'i nhuan thuan) OLl'O'ccoi la phan thu hoi cac

khoan oftu tu va OLl'O'Cghi nhan la khoan giarn tnr gia goc oftu tLI'.

Khoan oftu nr VaGcong ty lien doanh OLl'O'ck~ roan theo phuorig phap gia goc. Khoan v6n g6p lien doanh

khong oi€u chinh thee thay 06i cua phan so huu cua c6ng ty trong tai san thuan cua c6ng ty lien doanh. Bao

cao K~t qua heat dong kinh doanh cua C6ng ty phan anh khoan thu nhap duoc chia tu IQ'i nhuan thuan luy

k~ cua C6ng ty lien doanh phat sinh sau khi g6p von lien doanh.

Hoat dong lien doanh thee hinh thLI'CHeat dong kinh doanh oong k iern scat va Tai san dong kiern soar

OLl'O'cCong ty ap dung nguyen t~c k~ toan chung nhu voi cac heat dong kinh doanh thong thuong "hac.

Trong 06:

- Cong ty theo doi rieng cac khoan thu nhap. chi phi lien quan o~n heat dong lien doanh va thuc hien phan

b6 cho cac ben trong lien doanh thee hQ'Poong lien doanh;

- Cong ty thee doi rieng tai san g6p v6n lien doanh, phan von g6p VaGtai san dong ki~m soat va cac khoan

cong no chung, cong no rieng phat sinh nr hoat dong lien doanh.

Cac khoan oftu tu chung khoan tai thai oi~m bao cao, neu:

- CO'thoi han thu hoi hoac dao han khong qua 3 thang ke tL.1'ngay mua khoan oftu ru 06 duoc coi la II tuorig

duong tien";

- CO'tho: han thu h6i v6n duoi narn hoac trong I chu ky kinh doanh oU'O'Cphan 10<:1i13tai san ngan han:

- CO'thoi han thu hoi von tren I narn hoac hon I chu ky kinh doanh OLI'Q'Cphan loai 113tai san dai han

OIl phong giarn gia oftu tu OLl'Q'clap vao thoi diem cuoi nam la s6 chenh iech gitra gia g6c cua cac khoan

dftu tir duoc hach toan tren s6 ke toan 1611hon gia tri th] truong cua chung tai tho: di~m I~p du phong.

5. Nguyen t~c ghi nh~n DI;!'phong giarn gia d~u tu ng~n han, dai han

Du ph6ng giarn gia oftu tu OLl'Q'cI~p VaGthoi diem cuoi ky la s6 chenh lech gi Ira gia g6c cua cac khoan dau

tu diroc hach toan tren s6 ke roan 16n hen gia tri thi truong cua ChLlI1gtai thai oi~m I~p du phong.

6. Nguyen t~c ghi nhan va phan b6 chi phi tra trurrc

Cac chi phi tra truce chi lien quan oen chi phi san xu~t kinh doanh narn tai chinh hien tai OLl'Q'cghi nhan la

chi phi tra truce ng~n han va oU'Q'Ctinh VaGchi phi san xu~t kinh doanh trong narn tai chinh,

Cac chi phi sau oay oa phat sinh trong narn tai chinh nhung duoc hach roan VaGchi phi tra truce dai han oe

phan b6 dan vao k~t qua heat dong kinh doanh trong nhieu narn:

12

CONG TV CO PHAN CHU'NG KHOA.N DAU TU' VI~T NAMDia chi: T~ng I toa nha VCCI. s6 9 Dao Duv Anh. D6ne Da,Ha NoisAo cAo TAl CHINH TONG HOP' - 'Ky bao cao k~t thuc ngay 3 I thang 03 narn 2015

- Chi phi thanh lap:

- Chi phi truce heat oongi chi phi chuan bi san xu~t (bao g6m cac chi phi dao tao):

- Chi phi chuyen dia diem, chi phi t6 chuc 11;Iidoanh nghiep;

- Chi phi chay thu c6 tai, san xuat thu' phat sinh 16n;

- Cong Cl,l dung Cl,l xu~t dung c6 gia tr] 16n;

- U; chenh lech ty gia cua giai 001;lno§u tu xay dung CO' ban;

- Chi phi sua chCra16n tai san c6 dinh phat sinh mot I§n qua Ion.

Vi~c tinh va phan b6 chi phi tra truce dai han VaGchi phi san xu~t kinh doanh tung ky hach roan duoc can

cir VaGtinh chat, mire 00 tung 101;lichi phi o~ chon phuong phap va tieu thirc phan b6 hop Iy, Chi phi tra

truce ducc phan b6 d§n VaGchi phi san xuat kinh doanh thee phuong phap duong thang.

7. Nguyen t~c ghi nhan chi phi phai tra

Cac khoan chi phi thuc t~ chua phat sinh nhung duoc trich truoc vao chi phi san xuat. kinh doanh trong k)

d~ dam bao khi chi phi phat sinh thuc t~ khcng gay oot bien cho chi phi san xu~t kinh doanh tren CO' SO' dam

bao nguyen tAc phu hop giua doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u c6 chenh lech voi s6

da trich, k~ toan ti~n hanh ghi b6 sung hoac ghi giam chi phi tuong ung voi phan chenh lech.

8. Nguyen t~c ghi nh~n quy dl! phong tro: dip mfit vi~c lam

Narn 2012, Cong ty ap dung viec chi tra tro dp mat viec lam thee Thong 180/2012/TT-BTC ngay

24/10/2012 huong d~n xu' Iy tai chinh v~ chi tro dp m~t viec lam cho nguoi lac dong tai doanh nghiep.

Theo d6, khi phat sinh chi tro dp m~t viec lam Cong ty hach roan khoan chi tro cap m~t viec lam cho

nguoi lac dong thee quy djnh tai Thong tu nay VaGchi phi quan Iy doanh nghiep. Rieng nam 2012, sau khi

chi tra tro dp m~t viec lam cho can bo cong nhan vien, nguon quy du phong tro cap mat viec lam con 11;Ii

Cong ty da k~t chuyen thu nhap khac theo dung huong dan tai Thong tu neu tren.

9. Nguyen t~c ghi nhan v6n chu so' h iru

V6n d§u tu cua chu so' hiru duoc ghi nhan thee s6 von thuc g6p cua chu SO'luru.

Thang du v6n c6 ph§n duoc ghi nhan thee s6 chenh lech 16n hon hoac nho hon giua gia thuc t~ phat hanh

va menh gia c6 phieu khi phat hanh c6 phieu I§n d§u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy:

V6n khac cua chu SO'huu duoc ghi thee gia tr] con 11;Iigiua gia tr] hop Iy cua cac tai san rna doanh nghiep

ducc cac t6 chuc, ca nhan khac tang, bi~u sau khi tru (-) cac khoan thue phai nop (neu co) lien quan d~n

cac tai san ducc tang, bi~u nay; va khoan b6 sung nr k~t qua heat dong kinh doanh:

c6 nrc phai tra cho cac c6 dong duoc ghi nhan la khoan phai tra trong Bang Can d6i k~ toan cua Cong ty

sau khi c6 thong bao chia c6 nrc CLIaHoi dong quan tr] Cong ty:

13

CONG TY cO PHAN CHlJ'NG KHOAN f)AU TU' VI~T NAMDja chi: T~ng I toa nha YCCI, 56 9 Dao Duy Anh. D6ng Da,Ha N(>iBAo cAo TAl CHiNH TO G HOPKy bao cao k€t rhuc ngay 3 I thang 03 narn 2015

LQ'i nhuan sau thu~ chua phan ph6i la 56 loi nhuan nr cac hO~1dong cua doanh nghiep sau khi tnr (-) cac

khoan oi~u chinh do ap dung h6i t6 thay o6i ehfnh sach k~ toan va oi~u chinh h6i t6 sai sot trong yeu cua

cac narn truce.

10. Nguyen tiic ghi nh~n doanh thu

Doanh thu duoc ghi nhan khi Cong ty co kha nang nhan duoc cac loi fch kinh t~ co th~ xac djnh I11Qtcac

chac chan. Cac dieu kien ghi nhan CI,Jth~ sau Oa) cling phai duoc dap ung khi ghi nhan doanh thu:

Doanh thu h091 c1(JI7gm6i gioi chung khoan

Doanh thu tu h01;1tdong moi gi6i chung khoan duoc ghi nhan tren bao cao ket qua h01;1tdong kinh doanh khi

giao dich chung khoan duoc hoan thanh,

Doanh thu hoot dong c16u tic chung khoan

Doanh thu tu h01;1tdong oelu tu chung khoan ducc xac djnh dua rren mire chenh lech gia ban va gia von binh

quan cua chung khoan,

co" 1~'rC

Doanh thu duoc ghi nhan khi quyen duoc nhan khoan thanh roan c6 rue duoc xac lap.

Thu nhdp liii

Doanh thu OUQ'Cghi nhan khi ti~n lili phat sinh tren C(J 56 don tfch (e6 tinh o~n loi rue rna tai san dern lai) trL.f khi

kha nang thu h6i ti~n lili khong chac chan.

Doanh thu cung cdp dich V~I

Khi c6 th~ xac dinh duoc k~t qua hop dong mot each chac chan, doanh thu se duoc ghi nhan dua VaG mereoQ

hoan thanh cong viec. Trang truong hQ'Pkhong th~ xac dinh duoc k~t qua hop dong mot cach chac chan, doanh

thu se chi duoc ghi nhan 6 muc c6 the thu h6i ducc CLIacac chi phi oil ghi nhan.

11. Nguyen t~c va phuong phap ghi nhan chi phi thuf thu nh~p doanh nghiep hien hanh, chi phi thu~

thu nh~p doanh nghi~p hoan Il,li

Tai san thue va cac khoan thue phai n9P eho narn hien hanh va cac narn truce duoc xac dinh b~ng s,\ tif:n

du kien phai n9P cho (hoac OLl'Q'cthu hoi ) C(J quan thue. dua tren cac mire thu~ suat va cac lu~t lhue Cl'l hieu

luc o~n ngay k~t thuc ky k~ roan narn.

12. Cong cu tai chinh

Cong CI,I tai chinh duoc ghi nhan phu hop voi huong d~n t1;1iThong tu 56 210/2009/TT-BTC ngay 6 thang

II narn 2009 cua BO Tai chinh- huang ddn ap dung Chudn 117?I'Cki 10al1 quoc Ii "j trinh bav bao CCIO f(.ii

chinh va thuyet minh thong fin d6i voi cong cu tai chlnh.

14

CONG TY CO pHAN CHUNG KHoAN DAu rtr VI~T NAM

Dia chi. T&ng I, tea nha VCCI, s6 9 Dao Duy Anh, Dong Da, Ha NQITeIO·U57300n Fa.\: O·U5730088K\I bao cao k~t thuc cho narn tai chinh k~t thuc ngay 3 1103/2015

BAN THUYE:r MINH BAo cAo TAl CHiNH

Ban hanh theo TTu s69512208/TT-BTCNgcl.\ 2-+ thang I() 11<'1111 2()()S cua B0 ~

v ,THONG TIN BO SUNG CHO cAc KHoAN M~C TRINH BAy TRONG BANG CDKT

, Ti~n va cac khoan tuO'ng durrng ti~n

Cong f;vTien malTien gui ngan hangCac khoan urong duong lienndl1 cua nb« dau ttrTien giri thanh loan bu tnr giao dich clurng khoanCQng

Don ,·i unh VND________ ~3~1~/(~)3~/2~0~1~5 ~0~1~/O~I~/2~O~I~5

518,820,505 8,523,851,57216-1,-176,18-1 60,931,]2035-1,3-1-1,3]1 ~,-I(j],9](),]5]

-19,263,277,3-1-1-19,::63,:: 77,3-1-1

58,3-11,8-19,10858,3-11,,~-I9, ION

-+9,782,097,8"9 66,865,700,680

2 ,Gia tr[, l<h6i IUQ'l1ggiao dich thuc hi~n trong I<~'

CHi TIEU Kh6i lugng giao dich Gill tr] kh6i IU'Q'nggiao dichthuc hien trong k,' time hierl trong Id

a)!;.ua clJl1g~vchkl1g khotin - -- - I- -- c6 phieu - -

- Trai phi~~J- - -- -- - -

- Chung khoan khac- - -- - - - - -

b) Cua nli« aau Ill' 109,870,809 1,391,267.12-',500- c6 phieu

--1,]<)1,207.12·U()()109.870.80<)

-- Trai phieu

-- ----- --- f- - - - - - -

- Chung khoan khac - -

Tang cong 109,870,809 1,391,267.12-',500

15

CONG TY CO PHAN CHuNG KHOAN DAU TU' VIE;T NAMDia chi : Tang I, tea nha VCCI, 56 9 Dao Duy Anh, Dong Da, Ha NQi

Tel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc eho narn tai chinh k~t thuc ngay 31/03/2015

BAN THUYET MINH BAO CAO TAl CHiNHBan hanh theo T.Tu· 56 95/2208/TT-BTCNgay 24 thang 10 narn 2008 cua BQ TC

3. Tinh hinh d~u tu' tai chinh

s6 Im,rng Gia tr] theo s& sach So vO'i gia th] trunng T&ng gia rr] theo gia th] tru'o'ngChi tieu

Cu5i ky E>~uky Cu5i ky D~u kyTang Giam

Cu5i ky D~u kyCu5i ky D~u ky Cu5i ky E>~uky

I. Chung khoan rhuong mai 1,74.t,581 1,74.t,527 23,768,405,830 23,768,305,830 15,197,384 1.t,253,645 38,158,314 39,061,')75 70,124,900 68,177,500

- Co phi~u Cry Niern y~t 5,168 5,114 93,085,830 92,985,830 15,197,384 1.t,253,645 38,158,314 39,061,975 70,124,900 68,177,500

Cac e6 phieu khac 5,168 5,114 93,085,830 92.985,830 15,197,384 14.253,645 38,158.314 39,061.975 70.124,900 6X. I77,500

- ca phi~u Cry chua Niern y~t (*) 1,739,.t 13 1,739,413 23,675,320,000 23,675,320,000 - - - - - -

Cong ty C5 phan Nhua Vi~1 Nam 50,000 50,0()() 525,000,000 525.000.000 -Cong ty C5 phan May Vi~t Ti~n 30.000 30.00() 966,020.000 Y6h.020,OUO - -Cong ty C5 phan D~lI tu Phat trienB~e Minh 400.000 400.00n 9.600,000,000 9.60(1.000.000 -

Cong ty ce phan Xay I~p Dien I 'H13 9.41.~ 84.300.000 84.300.00() - -

Cong ty Co phan Dau III va Tuvan Th~ gioi vang - - - -Cong ty CP D~lI tu Kh6i Nghicp 650,000 650.0()(J 6.500.000.000 6."0().0000()0

Cong ty CP D~lI tu Hi Vi~t 600.00() 600,()()(1 6.000.000,000 6.1l0(J.OOO.OOO

- Tr'ai phieu - - -

- - -

II. D~u tu n(J~n han khac . - - - -

- - - - - - - - - -

CONG TV CO PHAN CHUNG KHOAN f)AU TU' VI~T NAMDia chi : T~ng 1, loa nha VCCI, 569 Dao Duy Anh, Dong Da, Ha NQiTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc eho narn tai ehinh k~t thuc ngay 3 1/03/2015

BAN THUVET MINH BAO CAO TAl CHiNHBan hanh thee T.Tu 5695/2208/TT-BTCNgay 24 thang 10 narn 2008 cua BQ TC

3. Tinh hinh d~u tu' tai chinh (tiep]

Chi tieuSo IU'I;rng Cia tr] theo so ke roan

Chi chuCuoi ky Dau ky Cuoi ky m.u ky

III. Bilu tu chung khoan dai han 1,700,000 1,700,000 17,000,000,000 17,000,000,000Mua c6 phan cua Cty CP f)TXD&TM Dien luc Mi~nB~c 1,700,000 1,700,000 17,000,000,000 17,000,000,000IV. Bilu nr dai han khac - - 19,000,000,000 19,000,000,000HQlJdong hop tac kinh doanh voi Cong ty c6 phanTwang Thi Thanh Hoa (dai han) - - 19,000,000,000 19,000,000,000

(*) Chi chu:

Nhfrng c6 phieu chua niern yet tren thi tnrong chung khoan Vi~t Naill, do khong th~ thu thap duoc gia thi twang cua cac loai c6 phieu nay nen gia tri thi truong cua cac loaic6 ph i&lI na) duoc phan anh thee gia tri 56 sach k~ toan cua cong ty.

CONGTV CO PI'IANCHUNG KHO.4N oAu Tl" VlfT NAMDia ehi • T5ng I, toa nha VCCI, s6 9 Dao Duy Anh, D6ng Da, IliI N(l1Tel. 04.35730073 Fax. 04.35730088Ky bao cao kct thuc eho narn lai ehinh k61lhliC ngay 31103/2015

BANTIIliVET MINH BAo C\O TAl CHiNHBan hanh then TTu s6 95/2208/TT-BTCNgay 24 ihang 10 nam 2008 cua BOTC

4, Cac khoan phai thu

Chi tieuSo <lau ky So phat sinh So cuoi ky

T6ng s6 se qua han s6 du phonj; Tang Giarn T6ng s6 se qua han se cI\I phongA 1 2 3 4 5 6 7 8

I. Phai thu CLI3 khach hang va tra truce nguoiban 4.351,339,612 796.208,700 515,208,700 811.911.489 906,658.80 I 4,256.592,300 796,208,700 515.208,700-Phai thu CLIa khach hang 956.130,832 729,676.000 448,676.000 705,431,489 708,994.081 952.568,240 729,676,000 448.676,000-Ung truce cho ngul\i ban 3.395.208,780 66.532.700 66.532,700 106,480.000 197,664.720 3,304,024.060 66,532,700 66.532.7002. Phai thu hoar dong giao djch chung khoan 76.300.252,823 62.710,405 62.710,405 1,463.1 08,741.695 1,459.0 I0,370,30 I 80.398.624.217 62,710,405 62.710.405. Phai thu cua SO- (Trung tam) GDCK 657,154,324.100 657.154.324.100 0- Phai thu khach hang ve GJ)CK 75.808.746.723 62.710.405 62,710,405 805,404.567,595 801.652,946.20 I 79.560,368,117 62,710,405 62,710.405- Phai thu to chuc phat hanh (hao lanh phathanh) chung khoan 491.506.100 549,850.000 203, I00.000 838,256,100- Phai thu trung tam ILfUky chung khoan- Phai thu ihanh vicn khac3. Ph,ii thu nOi bO - - - -4. Phai thu khac 14.862.205.<-119 259.873,890 259.873.890 20.059,237.316 19.063,816.290 15,857.626.445 259.873.890 259,873,890

Tong c<)ng 95,5 1J,797,S,5:!L.hI18.792,995 837,792,995 1,483,979,890,500 1,478.980,845.392 100,512.842,962 I, I 18,792,995 837,792,995

CONC TV CO PHA CmJNC KHOAN DAu ruYI~T NAMDia chi: TAng I, ton nha YCCI, so 9 I-)ao Duy Anh, Dong Da. l-Ja NQiTel ()·LI57.1007.1 Fax (}'1.157.10088

K,' bao do "~t thLIC cho narn tai chinh "6tthLIC ngav 31/01/2() 15

BA:'IiTI-I L'Y ET 1\11. II 11r\0 (,\0 .[ "I ( 111'\ II

Bun hanh then T Tu ~O ')5/220R/Tl-JrI CNgill 2-1 lh[lI1g 1(J n.uu 2(J(JX cua Ilu Il

K~' cUO'C. k~'qll~' ngan h(1I1T(1111 irng

CQng

6 . Tling, giiim tai san c6 djnh hiru hinh

Mil)' mocthi~t b]

NCUVEN CIATl,Ii ngay 01101/2015So tang trong nam- Mua (rang namGiani trong ndnt

Dieu chuyen tai sanT~Ii ngay 31/03/2015

7,71.t,802, 173438,882,400-138,882, -100

8,153,68.t,573

HAO MON LUV KE

T'.Ii ngilY o 11111I2()15So lang trong n[1111

- f.:hcill hao troug nam- DiJlI chuyen tai sail

So giam trong namTl,Ii ngay 31/03/2015

CIA TR~ CON L~I

Tl,Ii ngay 0110112015Tl,Ii ngay 31/03/2015

7,15.t,()71,1l5lJ5(>.-1X1.369

56,-181,369

7,210,553,228

560,730,31.t9.t3,131,3.t5

Tong nguven gin ta! son dii khdit hao het 1I1l11'IIg vein .IIUlllllg la 7 G.' - (J:} ", () 11£1

7 . Tang, giam tai san c6 dinh y(l hinh

__________ ~3~1~/(~)3~/2~(~)j~5 ~O~1~/O~1~/2~O~1~5

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2.199.589 ..11.1

1,6.t3,85.t,3132,209,589,313

Phutmg tien

"~ n tiii

3,235,.t9.t,600

Dung cu TSCDTAng C(1I1g

quan I~' h iru hinh khac

9.t2,952,238 11,893,2.t9,1l11-I3X.XX2.-I()()

-138,882, -IIJO

lJ.t2,952,231l 12,332,131,.J II3,235,.t9.J,600

1,I()lJ,.J7.J,37H

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2,Ml6,75(),53('

2,953,598,1912,126,020,2222,OlO,.t66,8.J6

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