Cong ty Cfi ph§n Quan ly Quy D§u trr MB

Bao cao Ty l~ An to~m Tai chinh

t:;ti ngay 30 thang 6 nam 2016

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Cong ty CB phftn Quan ly Quy Dftu trr MB Thong tin v~ Cong ty

GiAy phep thanh l~p va ho:;it d(}ng s6

0104000473 ngay 19 thang 9 nam 2006

Gi~y phep Thanh l~p va Ho~t d9ng cua Cong ty da duqc diSu chinh, va !An diSu chinh gAn day nh~t la gi~y phep thanh l~p va ho~t d9ng s6 06/GPDC-UBCK ngay 12 thang 2 nam 2015. Gi~y phep Thanh l~p va Ho~t d9ng s6 21/UBCK-GP do Uy ban Cht'.rng khoan NM nu&c dp va c6 gia tri trong 50 nam k~ tu ngay 15 thang 11nam2007.

H(}i dBng Quan tr!

Ban Ghim dBc

Ban Ki~m soat

Tr\l sO' chinh dang ky

Van PhOng d:;ii di~n t:;ii TPHCM

l>O'n vj ki~m toan

Ba Nguy~n Thi Ng9c Ong Phan Phuung Anh Ba Nguy~n Thi Nhu Trang

Ong Phan Phuo·ng Anh Ong Nguy~n Dt'.rc Hai Ba Tru011g Thi Huong Tra

Ba Le Minh H6ng Ba D6 Thi Thanh HuySn Ba Ph~m Thi Kim Ngan

Chu tich Pho Chu tich Thanh vien

T6ng Giam a6c Ph6 T6ng Giam a6c Ph6 T6ng Giam d6c (b6 nhi?m ngay 1910412016)

Trnong ban Thanh vien Thanh vien

TAng 8, Toa nha MB, s6 3 Li~u Giai Phuang C6ng Vi, Qu~n Ba Dinh, Ha N9i Vi~tNam

TAng 5, toa nha Sunny Tower, 259 TrAn Hung D~o Phuo·ng Co Giang, Qu~n 1, TP. HCM Vi~tNam

Cong ty TNHH KPMG Vi~tNam

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Cong ty ca phh Quan ly Quy Diu ttr MB CQNG HOA xA H<)I CHU NGHIA VI¥T NAM V/v: Bao cao Ty I~ An toan Tai chfnh D9c l~p -Tl! do - H~,mh phiic

Chung toi cam doan r~ng:

Kinh girl: Uy ban Chii'ng khoan Nha ntr6'c

BAO cAo TYL¥ AN TO.AN TA.I CHiNH

T:;ti ngay 30 thang 6 nam 2016

(1) Bao cao dugc xay di,mg tren ca sa s6 li~u dugc c~p nMt t:;ii ngay I~p Mo cao theo dung quy djnh t:;ii Thong tu s6226/201 O/TT-BTC ngay 31 thang 12 nam 201 O cua B9 Tai chfnh quy djnh chi tieu an toan tai chfnh va bi~n phap xu ly d6i v6i cac t6 chi'.rc kinh doanh chi'.rng khoan khong dap frng cac chi tieu an toan tai chfnh va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 nam 2012 sua d6i Thong tu s6 226.

(2) D6i v6i nhfrng v~n dS c6 th@ anh hm'mg dSn tinh hinh tai chfnh cua Cong ty phat sinh sau ngay l~p Mo cao nay, chllng toi se c~p nh~t trong ky bao cao tiSp theo.

(3) Chung toi xin I10an toan chiu trach nhi~m tru6·c Phip Iu~t vS tfnh chfnh xac va trung thµc cua n9i dung bao cao. .

Doan Kim Dung Ki toan tru<'mg

Le Thi My Linh Tru<'mg b<} phgn Kiim soat n<}i b<}

Ha N<)i, ngay 15 thang 8 nam 2016

Phan Phuong Anh TcJng Giam t16c

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KPMG Limited 45th Floor, Keangnam Hanoi Landmark Tower, 72 Building, Plot E6, Pham Hung Street, Me Tri Ward, South Tu Liem District, Hanoi, Vietnam

Tel: +84 4 3946 1600 Fax: +84 4 3946 1601 www.kpmg.com.vn

BAO cAo KET QUA soAT XET VE BAO cAo TY L:E: AN TOAN TAI CHiNH

Kinh gll'i H(H dBng Quan tr! Cong ty C6 phin Quan ly Quy Diu trr MB

Chung toi da soat xet Bao cao Ty I~ An toan Tai chfnh cua Cong ty C6 phftn Quan ly Quy Dftu tu MB ("Cong ty") t~i ngay 30 thang 6 nam 2016 va cac thuySt minh kem theo, trlnh bay tu trang 5 dSn trang 25, duqc Ban Giam d6c Cong ty phe duy~t phat hanh vao ngay 15 thang 8 nam 2016.

Trach nhi~m cua Ban Giam dfic

Ban Giam d6c Cong ty chiu trach nhi~m l~p va trlnh bay Bao cao Ty I~ An toan Tai chfnh nay theo Thong tu s6 226/2010/TT-BTC ngay 31thang12 nam 2010 cua B9 Tai chinh guy djnh chi tieu an toan tai chfnh va bi~n phap Xlr Jy d6i vai CaC tfJ ch(rc kinh doanh ch(rng khoan khong dap (mg chi tieu an toan tai chfnh ("Th6ng tu 226") va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 nam 2012 cua 89 Tai chfnh sua d6i Thong tu 226 ("Thong tu 165"), va chiu trach nhi~m vS kiSm soat n9i b9 ma Ban Giam d6c xac djnh la cftn thiSt dS dam bao vi~c l~p Bao cao Ty I~ An toan Tai chfnh kh6ng c6 sai s6t trc.mg ySu do gian l~n hay nhftm l~n.

Trach nhi~m cua ki~m toan vien

Trach nhi~m cua cht'.mg toi la dua ra kSt lu~n vS Bao cao Ty I~ An toan Tai chfnh nay d1Ja tren kSt qua soat xet cua chung toi. Chung toi da thvc hi~n cong vi~c soat xet theo Chufrn m1,rc Vi~t Nam vS hqp d6ng djch v1,1 soat xet s6 241 O - Soat xet thong tin tai chfnh giil'a nien d9 do kiSm toan vien d9c l~p cua dun vi tlwc hi~n.

Cong vi~c soat xet Bao cao Ty I~ An toan Tai chfnh bao g6m vi~c th1Jc hi~n cac cu9c ph6ng v~n, chi'.! ySu la phong v~n nhil'ng nguai ch ju trach nhi~m vS cac v~n dS lien quan dSn Bao cao Ty I~ An toan Tai chfnh, va thlJC hi~n thu t1,1c phan tich va cac thu t1,1c soat xet khac. M9t cu9c soat xet vs CO' ban c6 ph~m vi liyp hun m9t cu9c kiSm toan du'Q'C tlwc hi~n theo cac Chu:in m!JC KiSm toan Vi~t Nam va do v~y khong cho phep chung toi d~t dU'Q'C SI)' dam biio r~ng chung toi se nMn biSt duqc t~t ca cac v~n dS tr9ng ySu c6 thS duqc phat hi~n trong m9t cu9c kiSm toan. Theo d6, chung toi khong dua ra y kiSn kiSm toan.

K~t Iu~n cua ki~m toan vien

Can cu tren kSt qua soat xet cua cht'.mg toi, chung toi khong thliy c6 vlin dS gl khiSn chung toi cho r~ng Bao cao Ty I~ An toan Tai chfnh cua Cong ty C6 phftn Quan ly Quy Dftu tu MB t~i ngay 30 thang 6 nam 2016 khong duqc l~p, tren cac khfa c~nh tr9ng ySu, phu hqp v6i cac guy djnh cua Thong tu s6 226/2010/TT-BTC ngay 31thang12 nam 2010 cua 89 Tai chfnh guy dinh chi tieu an toan tai chfnh va bi~n phap xl'r ly d6i v6i cac t6 chfrc kinh doanh chfrng khoan khong dap frng chi tieu an toan tai chfnh va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 nam 2012 cua B9 Tai chinh su·a dfJi Thong tu 226.

KPM G Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms attiliated w ith KPMG International Cooperative {"KPMG International"), a Swiss entity.

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Ccr sO' l~p bao cao va h:;in ch~ sfr d\}ng

Mi[tc du khong dua ra k@t lu~n ngo~i tru, chung toi Juu y d@n Thuy@t minh 2 v@ cos<'>' l~p Bao cao Ty I~ An toan Tai chinh. Bao cao Ty I~ An toan Tai chinh duqc l~p cho ml,lc dich dS Cong ty twin thu cac yeu du cua Thong tu s6 226/2010/TT-BTC ngay 31thang12 nam 2010 cua B9 Tai chinh guy djnh chi tieu an toan tai chinh va bi~n phap xfr ly d6i v6·i cac t6 cht'rc kinh doanh cht'.rng khoan khong dap t'.rng chi tieu an toan tai chinh va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 nam 2012 cua B9 Tai chinh sua d6i va b6 sung m9t s6 di@u cua Thong tu 226. Do d6, Bao cao Ty I~ An toan Tai chinh c6 thS khong phU hQ]J cho cac ffil,JC dich khac. Bao cao soat xet nay chi dugc Slr dl,lng b6·i Cong ty dS n9p Ien Uy ban Chung khoan Nha nu&c va cong b6 thong tin theo guy djnh cua Thong tu 226 va Thong tu 165 va khong duvc Slr dl,lng cho bftt ky ffil,JC dich nao khac .

. 1\ It™;t:c1:m'mrgnh~n Dang ky Hanh ngh@

KiSm toan s6: 0306-2013-007-1 Pho TJng Giam a6c

Ha N()i, ngay 15 thang 8 nam 2016

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Cong ty CB phftn Quan ly Quy Bftu trr MB Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016

STT

1

2

3

4

5

6

Cac chi tieu

T6ng gia trj rui ro thj tmong (VND)

T6ng gia trj rui ro thanh toan (VND)

T6ng gia tri rui ro ho1;1t d('mg (VND)

Tang gia trj nii ro (4=1+2+3) (VND)

VBn kha d\mg (VND)

Tyl~ an toan VBn kha dl].ng (6=5/4) (%)

Boan Kim Dung Ki toan truimg

Le Thi My Linh Truimg b() ph(in Kidm soat n()i b()

Thuy~t minh

4

5

6

7

Ha N()i, ngay 15 thang 8 niim 2016

30/6/2016

78.451.555.963

9.772.873 .525

6.672.123.288

94.896.552. 77 6

422.589.564.894

445,32%

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Cong ty CB phin Quan ly Quy Diu tll' MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016

Cac thuySt minh nay lab() ph~n hqp thanh va d.n duvc d9c a6ng thc"i v6'i Bao cao Ty I~ An toan Tai chfnh dfnh kem.

1. llO'n vi bao cao

(a) Hinh thll'c sO' hfru vBn

Cong ty C6 phfrn Quan ly Quy Dfru tu MB ("Cong ty") la m()t cong ty c6 phfrn du9·c thanh l~p tl;li Vi~t Nam theo Gilly phep Thanh l~p va Hol;lt d()ng s6 0104000473 ngay 19 thang 9 niim 2006 do Sa KS hol;lch va Dfru tu Thanh ph6 Ha N()i clip va Gilly phep Thanh l~p va Hol;lt d()ng s6 21 /UBCK-GPDCQLQ do Uy ban Chfrng khoan NM nu6'c clip va c6 gia tri trong 50 niim kS tlt' ngay 15 thang 11 niim 2007.

Cong ty c6 tn,1 sa chfnh tl;li tfrng 8, toa nha MB, s6 3 LiSu Giai, Phuo·ng C6ng Vi, Qu~n Ba Dinh, Ha N()i va m()t (01) van phong dl;li di~n Cong ty tl;li Thanh ph6 H6 Chf Minh.

Tl;li ngay 30 thang 6 niim 2016, Cong ty c6 25 nhan vien (3 1112/2015: 25 nhiin vien), trong d6 c6 10 nguo·i duqc clip chfrng chi hanh nghS Quan ly quy.

(b) Ho~t d()ng chinh

Hol;lt d()ng kinh doanh chfnh cua Cong ty la quan ly quy dfru tu chfrng khoan, quan ly danh mµc dfru tu chfrng khoan, cung clip cac djch vµ tu vlln dfru tu chfrng khoan.

Chi tiSt vS cac quy dfru tu dang duqc Cong ty quan ly nhu sau:

STT 1 2 3

Quy dAu tu Quy Dfru tu Japan Asia MB Capital Quy Dfru tu trai phiSu MB Capital Vi~t Nam Quy Dfru tu Gia tri MB Capital

Hinh thrrc Quy thanh vien Quy dl;li chung dl;lng ma Quy dl;li chung dl;lng ma

Tl;li ngay 30 thang 6 niim 2016, v6n c6 phfrn cua Cong ty la 323.795.000.000 VND (31 /12/201 5: 323.795.000.000 VND). M~nh gia cua m()t c6 phfrn la 10.000 VND.

2. CO' sir l~p bao cao

(a) Tuyen bB v~ tuan thu

Bao cao Ty I~ An toan Tai chfnh da duqc l~p cho mµc dfch dS Cong ty tuiin thu cac yeu d.u cua ThOng tu s6 226/2010/TT-BTC ngay 31 thang 12 niim 2010 cua B9 Tai chfnh quy dinh chi tieu an toan tai chfnh va bi~n phap xfr ly ct6i v6'i cac t6 cht'.rc kinh doanh chfrng khoan khong dap frng chi tieu an toan tai chfnh ("Thong tu 226") va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 niim 2012 cua BC) Tai chfnh su·a a6i Thong tu 226 ("Thong tu 165"). Do d6 Bao cao Ty I~ An toan Tai chfnh c6 thS khong phU hqp cho cac mµc dfch khac.

(b) CO' sO' sB li~u tai chinh

Bao cao Ty I~ An toan Tai chfnh duqc l~p dµ·a tren ca sa s6 li~u tai chfnh cua Cong ty tl;li ngay 30 thang 6 niim 2016 va giai OOl;ln sau thang kSt thuc cung ngay. Bao cao Ty I~ An toan Tai chfnh cfin OU'Q'C OQC d6ng tho·i v6'i bao cao tai chfnh cua Cong ty cho giai OOl;l.11 sau thang kSt thuc ngay 30 thang 6 niim 2016.

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Cong ty CB phin Quan ly Quy Diu trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

3. Tom t~t nhfrng chinh sach chu y~u ap dl]ng trong vi~c l~p Bao cao Ty I~ An toan Tai chinh

Sau day la nhfi'ng chfnh sach chu ySu duqc Cong ty ap d\mg trong vi~c l~p Bao cao Ty I~ An toan Tai chfnh nay.

(a) Ty I~ v6n kha d\mg

Ty I~ v6n kha d\mg cua Cong ty duqc xac djnh theo guy dinh cua Thong tu 226 nhu sau:

Ty l? v6n kha d1,mg = v6n kha d1,mg T6ng gia trj rid ro

x 100%

Trong d6, t6ng gia tri rui ro la t6ng cac gia tri rui ro thi trm:mg (ThuySt minh 3(c)), gia tri rui ro thanh toan (ThuySt minh 3(d)) va gia tri rui ro hoi;it d<)ng (ThuySt minh 3(e)).

(b) van kha d\mg

v6n kM di.mg la v6n chtl sa hfi'u co ths chuysn d6i thanh tisn trong vong 90 ngay, trong do chi tieu Iqi nhu~n luy kS va lqi nhu~n sau thus clma phan ph6i la s6 tm6'c khi trfch l~p cac khoan di.r phOng theo guy djnh cua phap lu~t.

v6n kha d\mg cua Cong ty du9·c diSu chinh tang them cac khoan mvc sau:

• Toan b<) phAn gia trj tang them cua cac khoan dAu tu khong bao g6m cac chfrng khoan duvc phat hanh bai cac t6 chfrc c6 lien quan v6·i Cong ty ci:ing nhu cac chfrng khoan c6 tho·i gian bi hi;in chS chuysn nhuvng con li;ii tren 90 ngay ks tu ngay l~p bao cao;

• Trai phiSu chuySn d6i, c6 phiSu uu dai do t6 chfrc kinh doanh chfrng khoan phat hanh c6 thS chuySn d6i thanh v6n chu sa hfi'u khi thoa man t~t ca cac disu ki~n sau: co thcri hi;in ban dAu t6i thisu las nam; kh6ng duvc dam bao b~ng tai san cua Cong ty; Cong ty chi duvc mua li;ii tm6'c tho·i hi;in theo dS nghi cua nguo·i duqc sa hfi'u ho~c mua li;ii tren thi tmcmg thfr c~p; Cong ty duqc ngimg tra lai va chuySn lai luy kS sang nam tiSp theo nSu vi~c tra lai d§:n dSn kSt qua kinh doanh bi 16; trong trnang hqp thanh ly, giai thS t6 chfrc kinh doanh chfrng khoan, ngm':ri sa hfi'u chi du9·c thanh toan sau khi t6 chfrc kinh doanh chfrng khoan da thanh toan cho t~t ca cac chu nq c6 bao dam va khong c6 bao dam khac; vi~c diSu chinh tang lai su~t chi duqc thi.rc hi~n sau 5 nam kS tu ngay phat hanh va du9·c diSu chinh m<)t IAn trong su6t thO·i hi;in tm6'c khi chuySn d6i thanh c6 phiSu ph6 thong; da du9·c dang ky b6 sung vao v6n kha dvng theo guy dinh v6'i Uy ban Chfrng khoan Nha nu6'c; va

• Cac cong C\l nQ· khac c6 thS chuySn d6i thanh v6n chu sa hiiu khi thoa man t~t ca cac diSu ki~n sau: Ja khoan nq ma trong mQi trno·ng hqp, chu nq chi duqc thanh toan sau khi t6 chfrc kinh doanh chfrng khoan da thanh toan cho t~t ca cac chtl nq c6 bao dam va khong c6 bao dam khac; c6 tho·i hi;in ban dAu t6i thiSu tren 10 nam; khong duqc dam bao b~ng tai san cua Cong ty; Cong ty du9·c ngung tra lai va chuySn lai !Uy kS sang nam tiSp theo nSu vi~c tra lai d§:n dSn kSt qua kinh doanh bi 16; chu nq chi duqc t6 chfrc kinh doanh chfrng khoan tra nq tm6'c hi;in sau khi da thong bao cho Uy ban Chfrng khoan Nha nu6'c theo guy dinh; vi~c diSu chinh tang lai su~t chi duqc thi.rc hi~n sau 5 nam kS tu ngay phat hanh va du9·c diSu chinh m<)t IAn trong su6t tho·i hi;in tm6'c khi chuySn d6i thanh c6 phiSu ph6 thong; da dang ky b6 sung vao v6n kha dvng v6'i Uy ban Chfrng khoan Nha nu6'c.

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Cong ty CB ph§n Quan ly Quy D§u trr MB Thuy~t minh Bao cao Ty I~ An toim Tai chinh tl;li ngay 30 thang 6 nam 2016 (ti~p theo)

D6i v6'i trai phiSu chuySn d6i, c6 phiSu uu dai va cac khoan nq da dang ky b6 sung vao v6n khi't dvng v6'i Uy ban Chung khoan Nha mr6'c, Cong ty kh~u tru· 20% gia trj ban dfru m6i nam trong thai gian nam (5) nam cu6i cung tmac khi dsn h1,m thanh toanlchuysn d6i thanh c6 phisu ph6 thong va kh~u tru 25% gia tri con l~i m6i guy trong thO·i lwn b6n ( 4) guy cu6i cung tmac khi dsn h~n thanh toanlchuysn d6i thanh c6 phiSu ph6 thong. T6ng gia tri cac khoan illl)C nay du9·c Slr dvng dS b6 sung vao v6n khi't dvng t6i da b~ng 50% phfrn v6n chU so hfru.

V6n kha dvng ci'ta Cong ty du9·c diSu chlnh giam cac khoan mvc sau:

• Toan b9 phfrn gia trj giam di ci'ta cac khoan dfru tu khOng bao g6m cac cht'.rng khoan duqc phat hanh bcl'i cac t6 cht'.rc c6 lien guan v6'i Cong ty va cht'.rng khoan c6 thai gian bi lwn chS chuySn nhuqng con l~i tren 90 ngay ks tu ngay l~p Mo cao;

• Cac tai san dai h~n va tai san ng~n h~n bao gfJm chfrng khoan t~i chi tieu Dfru tu ng~n h~n, cac khoan tra tru6'c, cac khoan phi'ti thu c6 tho·i lwn thu hfJi ho~c tho·i h~n thanh toan con l~i tren 90 ngay, cac khoan t~m 1mg c6 thO·i lwn hoan t'.rng con l~i tren 90 ngay va cac tai san ng~n h~n khac; va

• Cac khoan ngo~i trfr tren bao cao tai chinh da duqc kiSm toan (nSu c6 ).

Khi xac djnh phfrn giam tru khOi v6n kha dvng, Cong ty diSu chinh giam bot phfrn gia tri giam tru m(>t khoan b~ng gia tri nho nh~t ci'ta gia tri thi tmo11g ci'ta tai san, gia trj s6 sach va gia tri con l~i ci'ta cac nghTa vv (d6i v6·i tai san duqc dung lam tai san dam bi'to cho cac nghTa vv ci'ta Cong ty ho~c cho ben tht'.r ba) va gia tri nhO nh~t ci'ta gia tri thj tmo11g ci'ta tai san dam bao va gia tri s6 sach (d6i v6'i tai san du'Q'C dam bao b~ng tai san ci'ta khach hang).

(c) Gia tr! rui ro th! trrr0ng

Gia tri rui ro thi tmo·ng la gia tri tu'O'ng 1mg vai mfrc d9 t6n th~t c6 thS xay ra khi gia thi tmang cua tai san dang so hfru biSn d(>ng theo chiSu hu6'ng b~t lqi. Gia tri ri'ti ro thi truo·ng du9·c xac djnh theo guy djnh ci'ta Thong tu 226 nhu sau:

Gia trt riti ro tht truang = Vi thd rang x Gia tai san x H? s6 rid ro tht truang

Trong d6, vi thS rong d6i v6'i m(>t chfrng khoan t~i m(>t thai diSm la s6 lu9·ng chung khoan ma Cong ty dang n~m gifr, sau khi da diSu chlnh giam b6t s6 chung khoan cho vay va tang them s6 chung khoan di vay phu hqp v6'i guy djnh ci'ta phap lu~t.

Cong ty khOng xac djnh gia tri ri'ti ro thi tmang cho cac cht'.rng khoan, tai san sau:

• c6 phisu guy;

• Chung khoan phat hanh bo·i cac t6 cht'.rc c6 lien guan v6'i Cong ty trong cac tmo·ng h9·p du6'i day:

o La cong ty m~\ cong ty con, cong ty lien doanh, cong ty lien kSt cua Cong ty;

o La cong ty con, cong ty lien doanh, cong ty lien kSt cua cong ty nw cua Cong ty.

• Chung khoan c6 tho·i gian bi h~n chS chuySn nlmqng con l~i tren 90 ngay kS tu ngay l~p bao cao; va

• Trai phiSu, cac cong Cl) nq, gi~y to· c6 gia tren thi tmo·ng tiSn t~ da dao lwn.

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Cong ty CB phAn Quan ly Quy I>Au trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

(i) Gill tai san

Gia tai san du'Q'c xac dinh theo nguyen tic djnh gia cht'.rng khoan du9·c quy dinh ti:ii Thong tu s6 226 va Thong tu 146/2014/TT/BTC do B<) Tai chfnh ban hanh ngay 6 thang 1 o nam 2014 vs vi~c lm6'ng d~n chs a<) tai chfnh a6i v6'i cong ty cht'.rng khoan, cong ty quan ly quy ("Thong tu 146") nlm sau:

STT Lo~i tai san Nguyen t~c djnh gia giao djch tren thj trrro·ng

Ti~n va cac khoan trrO'ng drro·ng ti~n, cong Cl} thj trrro·ng ti~n t~

1 TiSn (VND) s6 du tai khoan ti:ii ngay tfnh toan.

2 Ngoi:ii t~ Gia tri guy a6i ra VND theo tY gia ti:ii cac t6 chuc tfn di,mg du9·c phep kinh doanh ngoi:ii h6i tfnh ti:ti ngay tfnh toan.

3 TiSn gt'.ri ky lwn Gia tri tiSn gi'ri c<)ng lai clma duqc thanh toan t6'i ngay tfnh toan.

4 Tfn phiSu kho bi:ic, h6i phiSu ngan Gia mua c<)ng v6'i lai lliy ks tfnh dSn ngay tfnh toan. hang, thum1g phiSu, cht'.rng chi tiSn gi'ri c6 th~ chuy~n nlmqng, trai phiSu va cac cong Cl,l thi trm':mg tiSn t~ du9·c chiSt kh~u

Trai phi~u

5 Trai phiSu niem ySt ~ Gia niem ySt dong ci'ra tren h~ th6ng giao dich ti:ii So· Giao dich Cht'.rng khoan ti:ii ngay giao djch gfin nh~t c<)ng Iai Iuy kS; ~ Tmcmg hqp khong c6 gia,o dich nhiSu 110'n hai (02) tufin tfnh dSn ngay tfnh toan, la gia tri 16n nh~t trong cac gia tri sau:

+ Gia mua c<)ng lai IUy ke; + M~nh gia c<)ng Iai IUy ks; va + Gia xac dinh theo phum1g phap n<)i b<) cua Cong ty, bao g6m ca Iai lliy ks. Tue la: Max (Gia mua c<)ng lai IUy kS; M~nh gia c<)ng lai IUy kS; Gia xac dinh theo plmung phap n<)i b<), bao g6m ca lai lliy kS)

6 Trai phiSu khong niem ySt La gia tri 16'n nh~t trong cac gia tri sau: +Gia niem ySt (nSu c6) t~en cac M th6ng bao gia do Cong ty I1,1·a ch9n, c<)ng lai IUy kS; + Gia mua c<)ng lai luy ke; + M~nh gia c<)ng Iai luy ks; va + Gia xac dinh theo phuung phap n<)i b<) cua Cong ty, bao g6m ca lai IUy kS. Tue la: Max \Gia niem ySt (~Su c6); Gia mua c()ng lai lliy kS; M~nh gia c()ng lai IUy kS; Gia xac djnh theo plmung phap n()i b<), bao gom ca lai IUy ke).

9

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Cong ty ca ph§n Quan ly Quy D§u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

STT Loi;ii tai san Nguyen t~c djnh gia giao djch tren thi tnrO'ng

CB phi~u

7 c6 phiSu niem ySt tren Sa Giao ;;... Gia dong cira tl).i ngay giao djch gfrn nhil.t ngay tfnh toan. djch Cht'.rng khoan H6 Chf Minh

;;... Tmcmg hqp khong co giao djch nhi~u ho·n hai (02) tu&n tfnh dSn ngay tfnh toan, la gia tri 16'11 nhil.t trong cac gia tri sau:

+ Gia tri s6 sach;

+Gia mua; va

+Gia xac djnh theo phuung phap n<)i b<) cua Cong ty.

Tue la:

Max (Gia tri s6 sach; Gia mua; Gia xac djnh theo plmung phap n<)i b<)).

8 c6 phiSu niem ySt tren So· Giao ;;... Gia dong cu·a tl).i ngay giao djch gfrn nhil.t ngay tfnh toan djch Cht'.rng khoan Ha N<)i

;;... Tmcmg hqp khong co giao djch nhi~u hon hai (02) tufrn tfnh dSn ngay tfnh toan, la gia tri lo·n nhil.t trong cac gia trj sau:

+ Gia tri s6 sach;

+ Giamua; va

+ Gia xac djnh theo phuung phap n<)i b<) cua Cong ty.

Tue la:

Max (Gia tri s6 sach; Gia mua; Gia xac djnh theo phuong phap n<)i b<)).

9 c6 phiSu cua Cong ty dl;li cht'.mg ;;... Gia dong cfra tl).i ngay giao djch gfrn nhil.t ngay tfnh toan. dang ky giao djch tren h~ th6ng

;;... Trm:mg hqp khong co giao djch nhi~u hon hai (02) tufrn tfnh d6n ngay tfnh toan, la gia tri 16'n nhil.t trong cac gia tri sau: UpCom

+ Gia tri s6 sach;

+ Giamua; va

+Gia xac djnh theo plmung phap n<)i b<) cua Cong ty.

Tue la:

Max (Gia tri s6 sach; Gia mua; Gia xac djnh theo phuung phap n<)i b<)).

10

~

~

Cong ty CB phin Quan ly Quy Biu tu MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

STT

10

11

12

13

Lo~i tai san

c6 phiSu da dang ky, Iuu kY nlmng clma niem ySt, clrna dang ky giao djch

c6 phiSu bi dlnh chi giao dich, hoi;tc huy niem ySt hoi;tc huy dang ky giao djch

c6 phisu ci'.1a t6 cht'.rc trong tlnh tn;mg giai thS, pha san

c6 phfin, phfin v6n g6p khac

Nguyen t~c djnh gia giao djch tren th! trm'mg

>- Gia tri trung blnh d1,ra tren hao gia cua toi thieu ha (3) cong ty cht'.rng khoan khong phai la hen lien quan c6 giao djch t:;ti th<'Yi diSm gfin nh~t vai thcYi diSm tinh toan nlrnng khong qua m()t thang tfnh dSn th<'Yi diSm tfnh toan.

>- Trm'rng hqp khong c6 du bao gia cua t6i thiSu ba (3) cong ty cht'.rng khoan, la gia tri 16·n nh~t trong cac gia tri sau:

+ Gia ttr cac bao gia;

+ Gia cua k)r baa cao gfin nh~t;

+Gia tri s6 sach;

+Gia mua; va

+ Gia xac djnh theo phum1g phap n()i b() cua Cong ty.

Tue la:

Max (Gia ru· cac bao gia; Gia cua k)r bao cao gfin nh~t; Gia tri s6 sach; Gia mua; Gia xac djnh theo phmrng phap n()i b() cua Cong ty).

La gia tri Ian nh~t trong cac gia tri sau:

+ Gia tri s6 sach;

+ M~nh gia; va

+ Gia xac djnh theo phum1g phap n()i h() cua Cong ty.

Tue la:

Max (Gia tri s6 sach; M~nh gia; Gia xac djnh theo phuung phap n()i b()).

80% gia tri thanh Iy cua c6 phisu do t:;ti ngay I~p bang can d6i ks toan gfin nh~t, hoi;tc gia xac dinh theo plmang phap n()i b() cua Cong ty.

La gia tri Ian nh~t trong cac gia tri sau:

+ Gia tri s6 sach;

+ Gia mua/gia tri v6n g6p; va

+ Gia xac dinh theo phum1g phap n()i h() ci'.1a Cong ty.

Tue la:

Max (Gia tri s6 sach; Gia mua/gia tri v6n g6p; Gia xac djnh theo phuo·ng phap n()i h() cua Cong ty).

// ~ \' J\.Vd .J,/V•n _ ''-

11

Cong ty CB phin Quan ly Quy Diu tu MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

STT Lo~i tai san Nguyen tiic djnh gia giao djch tren thj trU'cmg

Quy/C6 phi~u cua Cong ty dftu tU' chfrng khoan

14 Quy dong d:;ii chung ~ Gia dong ct'ra cua ngay giao dich gfin nh~t ngay tinh toan.

~ Tmcmg hqp khong co giao dich nhiSu hon hai (2) tuAn tinh d~n ngay tinh toan la: NAV/lCCQ t:;ii kY bao cao gfin nh~t tmo·c ngay tinh toan.

15 Quy thanh vien/Quy mo'/C6 Gia trj tai san rong NA V tren m<)t dun vi phfin v6n gop/dm1 vi chli'ng chi quy!c6 phi~u t:;ii ky bao cao gfin nh~t tm6'c ngay phi~u cua Cong ty dfiu tu chfrng tinh toan. khoan phat hanh rieng le

16 Cac tmo·ng hqp khac Theo quy dinh n()i b() cua Cong ty.

Tai san c6 djnh

17 QuySn st'r dµn g d~t Gia tri duqc xac dinh b6'i t6 chuc dinh gia d<)c l~p do Cong ty lµ·a ch9n.

18 Nha cu·a/v~t ki~n true bao g6m Gia tri duqc xac dinh bo·i t6 chli'c dinh gia d<)c l~p do Cong ty lµ·a chc;m/Chi phi xay dµ·ng co- ban do· dang lily k~. ca cac h:;tng tnl,IC xay dµ·ng CO'

ban do· dang

19 Cac trang thi~t bi, may moc, Gia tri con l:;ii cua tai san. phuung ti~n . . .

20 Cac tai san c6 dinh khac Gia tri duvc xac dinh b6'i t6 chuc dinh gia d()c l~p do Cong ty lµa ch9n.

12

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Cong ty CB ph§n Quan ly Quy D§u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

(ii) H¢ sti rui ro thi trll'img

H~ s6 rui ro thi trm'mg dugc xac djnh cho tung khoan m1,1c tai san theo quy djnh cua Thong tu 226 du9·c trlnh bay ti;ti ThuySt minh 4.

(iii) Gill tri rui ro thi trll'irng tiing them

Gia tri rui ro thi trncmg cua m6i tai san xac djnh theo quy dinh tren day se phai diSu chinh tang them trong trm'mg hgp Cong ty dftu tu qua nhiSu vao tai san d6, ngoi;ti tru chi'.mg khoan dang trong thc:ri gian bao liinh phat hanh theo hinh thfrc cam kSt chic chin, trai phiSu Chfnh phu, trai phiSu dugc Chfnh phU bao Hinh. Gia trj rui ro du9·c diSu chinh tang theo nguyen tic sau:

• Tang them 10% trong trnC:rng hgp gia tri cua khoan dftu tu nay chiSm tu 10% t6·i 15% v6n chU so· hfru cua Cong ty;

• Tang them 20% trong trncmg hqp gia tri cua khoan dftu tu nay chiSm tu 15% t6'i 25% v6n chu so· hfru cua Cong ty;

• Tang them 30% trong trm'mg h9·p gia tri cua khoan dftu tu nay chiSm tu 25% tr& Jen v6n chu s& hi1'u cua Cong ty.

Cac khoan c6 tfrc, trai tfrc, gia tri quySn uu dai cua chfrng khoan (nSu c6) ho~c lai cho vay cua tiSn gl'ri va cac khoan tu011g dtrO'ng tiSn, cong Cl,! chuy~n nhu9ng, gi~y t(:r c6 gia du9·c diSu chinh tang them vao gia trj tai san khi xac djnh gia tri rui ro thi trm'mg.

( d) Gia trj rui ro thanh toan

Gia tri rui ro thanh toan la gia tri tuO'ng frng v6'i mfrc d9 t6n th~t c6 th~ xay ra khi d6i tac kh6ng th~ thanh toan dung hi;tn ho~c chuy~n giao tai san dung hi;tn theo cam kSt. Gia tri rui ro thanh toan du9·c xac dinh khi kSt thuc ngay giao djch cua cac hgp d6ng, giao djch nhu sau:

• Gia tri rui ro thanh toan trn6'c th(:ri hi;tn nh~n chuy~n giao chfrng khoan, tiSn va thanh ly h9·p d6ng, dugc xac djnh theo nguyen tic sau:

Gia tri riti ro tru6'c thai hc;m thanh toan

H? s6 rid ro thanh toan theo tt6i tac

x Gia trt tai san ti~m dn

rid ro thanh toan

Nguyen tic xac djnh gia tri rui ro trn6'c th<':ri hi;tn thanh toan tren day dugc ap dµng cho cac llQ'p d6ng sau day:

TiSn gl'ri c6 kY hi;tn ti;ti cac t6 chfrc tin di,mg, cac khoan cho vay d6i v&i cac t6 chfrc, ca nhan khac;

Hgp d6ng vay, mugn chfrng khoan phU hgp v&i quy djnh cua phap Ju~t;

Hgp d6ng ban c6 cam kSt mua li;ti chfrng khoan phu hgp v&i quy dinh cua phap lu~t;

Hgp d6ng mua c6 cam kSt ban li;ti chfrng khoan phu hgp v6'i quy djnh cua phap lu~t;

H9·p d6ng cho vay mua ky quy chfrng khoan phu h9-p v6'i quy djnh cua phap lu~t;

Cac khoan phai thu, cac khoan phai thu khac va tai san khac c6 tiSm ~n rui ro thanh toan.

• D6i v6'i h9·p d6ng bao Janh phat hanh ky v6'i cac t6 chfrc khac trong t6 hgp bao lanh phat hanh theo hinh thfrc cam kSt chic chin ma Cong ty la t6 chfrc bao lanh phat hanh chfnh, gia tri rui ro thanh toan du9·c xac djnh b~ng 30% gia trj con li;ti ci'.Ja cac hgp d6ng bao lanh phat hanh clma dtrQ'C thanh toan.

13

;. i ~

) .' /

c ,(

c )~

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Cong ty CB phin Quan ly Quy Diu tll' MB Thuy~t minh Bao cao Ty I~ An toim Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

• Gia tri rui ro thanh toan qua thcJi lwn thanh toan duQ'c xac djnh theo nguyen tic sau:

Gia trt riti ro qua thili hqn thanh toan

H? s6 rid ro thanh toan theo thili gian

x Gia tri tai sim ti€m dn rui ro thanh toan

Nguyen tic xac djnh gia tri rui ro qua thai hi;tn thanh toan tren day dUQ'C ap d1,mg cho:

Cac khoan phai thu da qua hi;tn, kS ca trai phiSu dao hi;tn, cac giAy tcr c6 gia, cong Cl,I nQ' da dao hi;tn ma chua dUQ'C thanh toan, CaC khoan phai thu Cua t6 chuc kinh doanh chung khoan, CaC khoan phai thu cho khach hang trong hoi;tt d()ng moi gi6'i ban chung khoan;

Tai san qua thai hi;tn chuySn giao, kS ca chung khoan trong hoi;tt d()ng kinh doanh cua t6 chuc kinh doanh chung khoan, chung khoan cua khach hang trong hoi;tt d()ng moi gi6·i chung khoan;

Chung khoan, tiSn clma nMn du9·c tu cac giao djch, hQ'p d6ng tiSn gfri c6 ky hi;tn ti;ti cac t6 chuc tin d1,1ng, cac khoan cho vay d6i v6'i cac t6 chuc, ca nhan khac; hQ'p d6ng vay, muQ'n chi'.mg khoan phu hQ'p v6·i quy djnh cua phap lu~t; hQ'P d6ng ban c6 cam kSt mua !;;ti chung khoan phu hQ'p v6'i quy djnh cua phap lu~t; hQ'P d6ng mua c6 cam kSt ban !;;ti chung khoan phu hQ'p v6'i quy djnh cua phap lu~t; va hQ'p d6ng cho vay mua ky quy chung khoan phU h9p v6'i quy dinh cua phaplu~t.

(i) Hr sli riii ro thanh toan

H~ s6 rui ro thanh toan theo d6i tac duQ'c quy djnh ti;ti Thong tu 226 nhu sau:

STT J>&i tac thanh toan cho Cong ty H~ so rui ro thanh toan

1 Chfnh phu, cac t6 chuc phat hanh duvc Chinh phu bao lanh, B() Tai chinh bao lanh, Ngan hang Nha nu6·c, Chinh phu va Ngan hang Trung uO'ng cac nu6'c 0% thu()c kh6i OECD; Uy ban Nhan dan tinh, thanh ph6 tn.rc thu()c Trung uo·ng;

2 Sc>' Giao dich Chung khoan, Trung tam luu ky Chung khoan. 0,8%

3 T6 chuc tin dvng, t6 chuc tai chinh, t6 chuc kinh doanh chung khoan thanh l~p a cac nu6·c thu()c kh6i OECD va c6 h~ s6 tin nhi~m dap ung cac diSu ki~n khac 3,2%

theo quy djnh n()i b() cua t6 chuc kinh doanh chung khoan.

4 T6 chuc tin dvng, t6 chuc tai chfnh, t6 chuc kinh doanh chung khoan thanh l~p ngoai cac nu6'c OECD; ho~c thanh l~p ti;ti cac nu6'c thu()c kh6i OECD va khong dap !'.mg cac disu ki~n khac theo quy dinh n9i b9 cua t6 chuc kinh doanh chung

4,8%

khoan.

5 T6 chuc tin dvng, t6 chuc tai chfnh, t6 chuc kinh doanh chung khoan thanh l~p va hoi;tt d()ng ti;ti Vi~t Nam.

6%

6 Cac t6 chuc, ca nhan khac. 8%

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Cong ty CB phin Quan ly Quy Diu tU' MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

H~ s6 rui ro thanh toan theo thai gian duQ'c quy djnh t:;ii Thong tu 226 nhu sau:

STT ThOi gian qua h:;in thanh toan, chuy~n giao chrrng khoan H~ s6 riii ro thanh toan

1 0 - 15 ngay sau thc)'i hi;m thanh toan, chuySn giao chfrng khoan 16%

2 16 - 30 ngay sau thc)'i h:;in thanh toan, chuySn giao cht'.mg khoan 32%

3 31 - 60 ngay sau thcJi h:;in thanh toan, chuySn giao chfrng khoan 48%

4 Tu 60 ngay tr& di 100%

Thc)'i h:;in thanh toan/nM.n chuySn giao cht'.mg khoan la T + 2 ( d6i v6'i c6 phi Su niem ySt), T + 1 ( d6i v6·i trai phiSu niem ySt) ho~c T+n (d6i v6'i cac giao djch thoa thu~n ngoai h~ th6ng giao djch).

(ii) Gia tri tai siin tiim iin riii ro thanh toan

~ Gia trj tcti sim tiJm dn rili ro thanh toan trong hoc;it tfr}ng vay, cha vay chU:ng khoan, giao djch kY quy, giao djch mua ban lc;ii:

STT Lo:;ii hinh giao djch Gia trj tai san ti~m ~n riii ro thanh toan

1 TiSn gi'.ri c6 ky h:;in, khoan tibn cho Toan b9 gia tri khoan cho vay, tibn gi'.ri. vay khOng c6 tai san bao dam

2 Cho vay chfrng khoan Max {(Gia tri thi tmcmg cua H9·p d6ng-Gia tri tai san dam bao (nSu c6)),0)

3 Vay ch(mg khoan Max {(Gia tri tai san dam bao - Gia tri thi trm'mg cua HQ"p d6ng),O}

4 HQ"p d6ng mua chfrng khoan c6 Max {(Gia tri hQ'p a6ng tfnh theo gia mua - Gia tri thi cam kSt ban l:;ii tmang cua HQ"p a6ng * (1 - H~ s6 rui ro thi tmcmg)),O}

5 HQ"p d6ng ban chfrng khoan c6 Max {Gia tri thj tmcmg cua HQ"p d6ng * (1 - H~ s6 rui ro cam kSt mua !:;ii thi tmcmg) - Gia tri Iwp d6ng tfnh theo gia ban),O}

6 HQ"p a6ng cho vay mua ky quy Max {(S6 du nQ' - Gia tri tai san bao dam),O} ( cho khach hang vay mua chfrng khoan)/ Cac th6a thu~n kinh tS c6 cung ban ch~t

s6 du nQ' bao g6m gia tri khoan vay, lai vay va cac lo:;ii phf.

Gia tri tai san dam bao dUQ'C xac djnh theo gia thi tmcmg. Trong tmang hQ'p tai san bao dam cua khach hang khong c6 gia tham khao theo thi tmang, thl dtrQ'C xac djnh theo quy djnh n()i b9 cua Cong ty.

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Cong ty CB ph~n Quan ly Quy D~u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

~ Gia trj tai san tiJm dn rid ro trong hogt tl<}ng giao djch mua bcin chtmg khoan:

STT Thc'ri gian Gia tr! tai san ti~m An rui ro

A. DBi vui cac giao djclt ban clurng kltoan (hen ban la Cong ty lto(i,c kltaclt hang cua Cong ty trong lto(lt ill)ng moi giui)

1 Tmcrc thcri h~n nh~n thanh toan 0

2 Sau thcri lwn nh~n thanh toan Gia trj thi tmcmg cua hQ'P d6ng (trong trm'mg hQ'p Gia thi tmcmg th&p ho-n Gia giao djch)

O (trong tmcmg hQ'p Gia thj tmcmg cao hon Gia giao djch)

B. DBi vui cac giao djclt mua cltung kltoan (hen mua ta Cong ty lto{i,c kltaclt hang cua Cong ty trong lto(lt ill)ng moi giui)

1 Tm6c thcri lwn nMn chuySn 0 giao cht'.rng khoan

2 Sau thai lwn nh~n chuySn giao Gia trj thj tmcmg cua HQ'p d6ng (trong tmong hQ·p Gia thj cht'.rng khoan tmong cao hon Gia giao djch)

O (trong tmo·ng hQ'P Gia thi tmo·ng th&p Gia giao djch)

~ Gia trj tai san tiJm dn rid ro thanh toan cua cac khoan phai thu, trai phiiu da dao hgn va cac c6ng

C'/f n(J da dao hgn la gia trj khoan phai thu tinh theo m?nh gia, c(mg them cac khoan lai chua du(Jc

thanh loan, chi phf CO lien quan VG tru di khoan thanh loan dii, th'/!C nhtJ,n trUrYC do (niu co).

(iii) Giam tric gia trj tai san tiJm tin riii ro tltanlt toan

Cong ty duQ'c diSu chinh giam tru phAn gia tri tai san bao dam cua d6i tac, khach hang khi xac djnh gia tri tai san tiSm &n rui ro thanh toan trong tmo·ng hQ'p cac h9'P d6ng, giao dich nay dap ung dAy du cac diSu ki~n sau: ·

• D6i tac, khach hang c6 tai san bao dam thl,fc hi~n nghTa vµ cua mlnh va tai san bao dam la tiSn, cac khoan tuo·ng duung tiSn, gi&y ta c6 gia, cong cµ chuySn nhuQ'ng tren thi tmang tiSn t~, cht'.rng khoan niem ySt, dang ky giao djch tren Sa Giao djch Cht'.rng khoan, trai phiSu Chfnh phu, trai phiSu duQ'c BC) Tai chinh biio lanh phat hanh;

• Cong ty c6 quySn dinh do~t, quan ly, su dµng, chuySn nlmQ"ng tai san bao dam trong tmong hqp d6i tac khOng t1wc hi~n nghTa vµ thanh toan dAy du va dung thai h~n da thoa thu~n t~i cac hQ'p d6ng.

Gia tri tai san bao dam tfnh giam tru duQ'c xac djnh nhu sau:

Gia trj tai san baa dam = Kh6i lu(Jng tai san x Gia tai san x (1 - H? s6 rid ro thj truimg)

Gia tai san duQ'c xac djnh theo nguyen t~c quy djnh cua Thong tu 226 duQ'c trlnh bay t~i ThuySt minh 3c(i).

H~ sf> rui ro thj tmang duQ'c xac djnh theo quy djnh cua Thong tu 226 dUQ'C trlnh bay t~i ThuySt minh 4.

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Cong ty CB ph§n Quan ly Quy B§u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

(iv) Tang them gill trj rui ro thanh to<in

Gia tri rui ro thanh toan phai duqc diSu chinh tang them trong cac trm:mg hqp sau:

• Cac khoan c6 tt'.rc, trai tt'.rc, gia tri quySn uu dai nSu phat sinh (d6i v6'i cht'.rng khoan), ho~c lai cho vay, va cac khoan phi) phi khcic (d6i v6'i cac khoan tin dl)ng);

• Tang them 10% trong tmcmg hqp gia tri khoan cho vay d6i v6·i m(lt t6 cht'.rc, ca nhan va nh6m t6 cht'.rc, ca nhan lien quan (nSu c6 ), chi Sm tu 10% t6'i 15% V 6n chU s& hfru;

• Tang them 20% trong tmcmg lwp gia tri khoan cho vay d6i v6'i m(lt t6 chfrc, ca nhan va nh6m t6 cht'.rc, ca nhiin lien quan (nSu co), chiSm tu 15% t6'i 25% v6n chU so· huu;

• Tang them 30% trong tmong hqp gia tri khoan cho vay d6i v6'i m(lt t6 cht'.rc, ca nhan va nh6m t6 cht'.rc, ca nhan lien quan (nsu co), ho~c mot ca nhan va cac ben lien quan t6'i ca nhan do (nSu co), chism tren 25% v6n chU so· huu,

(v) Bu trk rimg song phuo·ng gi<i trj tai san tiJm fin rui ro thanh to<in

Gia tri tai san tiSm ~n rui ro thanh toan du'Q'c bu tru rong song phmmg khi:

• Rui ro thanh toan lien quan t6'i cung m(lt d6i tac;

• Rui ro thanh toan phcit sinh d6i v6'i cung m(lt lo:;ii hinh giao djch; va

Vi~c bu tru rong song phuong da duqc cac ben th6ng nhat tm6'c bftng van ban.

(e) Gia tr! riii ro ho~t dqng

Gia tri rui ro ho:;it d(lng la gia tri tmmg i'.mg v6·i mt'.rc d(l t6n that c6 th~ xay ra do 16i ky thu~t, 16i h~ th6ng va quy trinh nghi~p VI), 16i con nguoi trong qua trinh tac nghi~p, ho~c do thiSu v6n kinh doanh phat sinh tu cac khoan chi phi, 16 tlr ho:;it d(lng d~u tu, ho~c do cac nguyen nhan khach quan khcic.

Gia trj rui ro ho:;it d(lng cua Cong ty du9·c xac djnh bftng 25% chi phi duy trl ho:;it d(lng cua Cong ty trong vong 12 thang lisn ks tinh t6'i thang g~n nhat, ho~c 20% v6n phap dinh theo quy dinh cua phap Iu~t, tuy thu(lc vao gia tri nao 16'n h011.

Chi phi duy tri ho:;it d(lng cua Cong ty du9·c xac djnh bftng t6ng chi phi phat sinh trong ky, tru di:

• Chi phi khau hao;

• DI! phOng giam gia d~u tu ngfm h:;in;

• DI! phong giam gia d~u tu dai h:;in; va

• D1,r phOng phai thu kh6 doi.

17

Cong ty ca ph§n Quan ly Quy D§u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

4. Gia tri rui ro thi trll'irng

Cac h:;ing ml}c dftu tU' t:;ii ngay 30 thang 6 nam 2016 Mrrc H~sB Quy mo riii ro Gia tr! riii ro tang riii ro (VND) (VND) them

(1) (2) (3) (4)=(2)*(3) I. Ti~n va cac khoan tU'O'ng dU'O'ng ti~n, cong Cl}

182.908.488.970 thi trU'crng ti~n t~

1. ! TiSn 0% 0% i 44.597.047.987 -

2. ':'-~ i.i.oan tuo11g duong tiSn, tiSn gui c6 ky hi;m 0% 0% 107.176.774.316 -

3. Giiiy tc" c6 gia, cong cµ chuySn nlm911g tren thj tmcmg tiSn t~ 0% 0% 31.134.666.667 -

II. Trai phi~u Chinh phii

4. Trai phiSu Chfnh phU khOng tra lai 0% 0% - -

5. Trai phiSu Chfnh phu tra lai suiit cu6ng phiSu 0% 0% - -

5.1 Trai phiSu Chinh phu, Trai phiSu Chfnh phu cac nu&c thu(>c kh6i OECD ho~c du'Q'c bao lanh bc'"i Chinh phu ho~c Ngan hang Trung ucmg cua cac nu6·c thu(>c kh6i nay, Trai phiSu duqc phat hanh bai cac t6 cht'.rc qu6c tS IBRD, ADB, IADB, AFDB, EIB va EBRD 0% 3% - -

5.2 Trai phiSu cong trinh du9·c Chinh phu, B(> Tai chfnh bao lanh c6 thcri gian dao h:;in con !:;ii du&i 1 nam; 0% 3% - -

Trai phiSu cong trinh duqc Chfnh phu, B(> Tai chfnh biio lanh c6 tho·i gian dao h:;in con l:;ii tl.r 1 t&i 5 nam; 0% 4% - -

Trai phiSu cong trinh du9·c Chinh phu, B(> Tai chinh biio lanh c6 tho·i gian dao h:;in con !:;ii tl.r 5 nam tr& Jen 0% 5% - -

III. Trai phi~u doanh nghi~p

6. Trai phiSu niem ySt c6 tho·i gian dao h:;in con !:;ii - -

duo·i 1 nam, ks ca trai phisu chuysn ct6i 0% 8%

Trai phiSu niem ySt c6 tho·i gian dao h:;in tl.r 1 t&i - -5 nam, kS cii trai phiSu chuySn d6i 0% 15%

Trai phiSu niem ySt c6 thai gian dao h:;in tu 5 - -nam tr& Jen, kS cii trai phiSu chuySn d6i 0% 20%

··························· ············

7. Trai phiSu khOng niem ySt c6 thO·i gian dao h:;in - -con l:;ii du&i 1 nam, ks ca trai phisu chuysn d6i 0% 25%

Trai phiSu khOng niem ySt c6 thai gian dao h:;in - -tu 1 t&i 5 nam, ks ca trai phisu chuysn d6i 0% 30%

Trai phiSu khOng niem ySt c6 thai gian dao h:;in - -tl.r 5 nam tro· Jen, kS cii trai phiSu chuySn d6i 0% 40%

18

Cong ty c& ph§n Quan ly Quy D§u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

Cac h:~rng myc dAu trr t~i ngay 30 thang 6 nam 2016

IV . c& phi~u .............................. j.

c:s;;1~is~ · ;;1;&ti~6;,g: a;;;his~ ~:~ d"ii ~;:;~ ~i~ 16 8.

Mlfc H~ s6 tang rui ro them

(1) (2)

Quy mo rui ro (VND)

(3)

Gia trj rui ro (VND)

(4)=(2)*(3)

i 212.454.406.976 42.196.428.258

0% 10% 24.970.952.600 2.497.095.260 J ~1fr~~;:i~~~ ~i~u~~ ~~~~~~c~~hung khoan c6phis~;;i;6thong,····c·····6········p······h····· ... i ... ~···u·········u·· ...... u ....... d ..... a ..... i .... ··c·······u·····a········c·····a··,··· c········t····6·············:····································'··························································································································•···················································································<

9.

10.

11.

J ~~u~~;em y~t t~i S& Giao djch Chung khoan

c6phiS~pJ;6th6~g, ~6phis~ uu dai cac cong

J ~~~~c~1~~;g c~~·~:~m y~t, dang ky giao djch

C6phi~U ph6 thong, c6 phi~u U'U dai CUa CaC i cong ty d~i chung da dang ky luu ky, nhung ! chua niem y~t hoi;ic dang ky giao djch; c6 phi~u , i dang trong d9t phat hanh IAn dAu (IPO) '

12. c6 phi~u cua cac cong ty d~i chung khac

V. Chlfng chi quy dAu trr chlfng khoan

13. Quy d~i chung, bao g6m ca cong ty d~u tu chfrng khoan d~i chung

14. Quy thanh vien, cong ty dAu tu chung khoan rieng le

VI. Chlfng khoan bj h~n ch~ giao djch

15. Chfrng khoan bi t~m ngung giao djch

16. Chung khoan bi huy niem y~t, huy giao djch

VII. , Chlfng khoan khac

17. c6 phAn, ph~n v6n g6p va cac lo~i chung khoan khac

18. Cac tai san dAu tu khac

VIII. Roi ro tang them Mlfc tang

them

1. Chfrng chi Quy thanh vien 10% .... 2: c6pi~is~r6;;g Cong ty c6 PhAn

Dm'mg Song Mi~n Nam 10%

TONG GIA Till RUI RO THJ TRUONG (I+ II+ III+ IV+ V +VI+ VII+ VIII)

0% 15% 33 .332.160.000 4.999.824.000

0% 20% 135.387.127.300 27.077.425.460

0% 30% 8.800.000.000 2.640.000.000

0% 50% 9.964.167.076 : 4.982.083.538

94.967.011.049 21.346.041.105

0% 1 O'!"o 35.720.311.049 3.572.031.105

0% 30% 59.246.700.000 17.774.010.000

0% 40%

0% 50%

14.697.363.ooo I 11.157.890.400

0% 80% 14.697.363.000 11.757.890.400

0% i 80%

H~ sB rui ro Quy mo rui ro Gia trj rui ro

30% 59 .246. 700.000 1. 777.401 .000

20% 68.689.760.000 1.373.795.200

632.963. 729.995 78.451.555.963

19

Cong ty Cfi phin Quan ly Quy Diu tll' MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

5. Gia tr! riii ro thanh toan

I. g~iE~ !r:~:§.'.~ !~~ ~~~ !~~~~ !~?~!~~ ~g?.y~Q !~?~g~ ~?~}Q!~ Lo:;ii hinh giao d!ch Gia tr! riii ro T6ng gia tr!

(VND) ........... , ................................. ..,...... . .......... .,... .................................................................... ... ,....... ...................... , riii ro . . . . . ~) (5) (6) . (VND) (1) (' T H~ sa riii ro thanh toan .. .... mr oo/~ ., 0,8°lo······ 3~2% t 4~8% t . 6% 8% ............................. · ................................................................ .

1. ····r ris;~ ··g&Tk§···h~;~···~ic~ci<h·;;·~n···ii~;~···d~0 ~~;···kh6;~g· c6···iii s~n···b~o .......... , ········································t······ ··········· mm················ ··················· •······

i dam va cac khoan phai thu ttr cac ho:;tt d(>ng giao djch va nghi~p ' vu kinh doanh ch(ma khoan . - ! - : - ! - ' 8.669.488.840 : 203 .999.440 : 8.873.488.279

3. . Vay ch(mg khoan/Cac th6a thu~n kinh tS c6 cling ban ch~t · . ...••••• ·············~ ································-.;······""'"'"""""""""""""""""""""""""""""""""""""•••······ ··" " " ""' ""' """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""1""""""""""""""""""""""""""""""""""""'""'"""'"""""""""""""""""""""""""""""'""""""' ................................. i······

4. I HQ'p dong mua cht'.mg khoan c6 cam ket ban l:;ti/Cac th6a thu~n -I kinh tS c6 cling ban ch~t i I , , . .

·?··································-~·····························································------·--················------------·····················------·················,,······ .. . .... ···················· ··········································'··········································-~······ .. ..................... . ... ·················· .................... ........................................................................................................................................................................................................................................ j ' HQ'p dong ban cht'.rng khoan c6 cam ket mua l:;ti/Cac th6a thu~n 5. I kinh tS c6 cling ban ch&t

6. ·H.9:pd611gci1o~ayinuak§qu§~h~-khach hang vay mua cht'.rng : khoan)/Cac th6a thu~n kinh tS c6 cling ban ch&t

rT6~g

II. jg~! .r:~. 9~.? ... !~-~~ .... ~.~J:l .. !~?.J:l~ .... !~?.J:l .. !~LJ:lg?y~Q!~?J:lg .. §.J:l!'i:~ ... ~.9.! .~. I Thc'ri gian qua h:;in

1. 0 - 15 ngay sau tho·i h:;tn thanh toan, chuySn giao chi'.mg khoan

2. 16 - 30 ngay sau tho·i h:;tn thanh toan,

3. 3 I - 60 ngay sau tho·i h:;tn thanh toan, cht'.rng khoan

4. TU' 60 ngay tr6· di

-

-

H~ sB 1

(%)

16%

32%

48% lv

mA

(VND)

66'\ 000.000

8.873.488.279

ma tr! riii ro (VND)

665.000.000

665.000.000 III. 12 nam 2015 Mrrc mo riii ro Gia riii ro

1. 10% 2.343 .852.459 234.385.246

TAng 234.385.246

TONG GIA TRJ RUI RO THANH TOAN (1+11+111) 9.772.873.525

~,v,Y~.

~ ·e*M.s~··~ ,4~ ....... ·-V.o. ~ ~- · 2 ~~<o.

20

Cong ty CB ph~n Quan ly Quy D~u trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

(1) Gia tri rui ro thanh toan d6i v6'i Chinh phu, cac t6 cht'.rc phat hanh duQ'c Chinh phU bao liinh, B('> Tai chinh bao Hinh, Ngan hang Nha nu6'c, Chinh phu va Ngan hang Trung u'O'ng cac nu6·c thu('>c kh6i OECD; Uy ban Nhan dan tinh, thanh ph6 tn,rc thu('>c Trung uong;

(2) Gia tri rui ro thanh toan d6i v6·i ScJ Giao djch Cht'.rng khoan, Trung tam Luu kY Cht'.rng khoan;

(3) Gia tri rui ro thanh toan d6i v6'i T6 cht'.rc tin dvng, t6 cht'.rc tai chinh, t6 cht'.rc kinh doanh chung khoan duQ'c thanh l~p (J cac nu6'c thu('>c kh6i OECD;

( 4) Gia tri rui ro thanh toan d6i v6'i T6 chuc tin dvng, t6 chuc tai chinh, t6 cht'.rc kinh doanh cht'.rng khoan duQ'c thanh l~p ngoai cac nu6'c OECD;

(5) Gia tri rui ro thanh toan d6i v6'i T6 cht'.rc tin dvng, t6 cht'.rc tai chinh, t6 chuc kinh doanh chung khoan thanh l~p va ho~t d('>ng t~i Vi~t Nam;

(6) Gia tri rui ro thanh toan d6i v6'i cac t6 chuc, ca nban khac.

6. Gia tri rtii ro ho~t d{>ng

Giai do~n tir

STT Chi tieu 1/7/2015 d~n

30/6/2016 VND

I. TBng chi phi ho~t d(>ng phat sinh trong ky 26.957.596.768 ........ ............................................................................................................................................................................................................................. ........................... ....................................................................

II. Cac khoan giam trir khOi tBng chi phi 269.103.618

I. Chi phi khfru hao 430.454.268

2. D\l' phOng giam gia dftu tu cht'.rng khoan ng~n lwn (294.350.650)

3. D\l' phong giam gia dftu tu chung khoan dai lwn -

4. D\l' phOng phai thu kh6 doi 133.000.000 ····················· ············· ················-·······

III. ~x \,;hi phi sau khi giam trir (Ill I II) 26.688.493.150

IV. i 25% TBng chi phi sau khi giam trir (IV= 25% III) 6.672.123.288

v. 20% VBn ph:ip d!nh cua Cong ty 5.000.000.000

TONG GIA TRJ RUI RO HO~T D<)NG (=Max {IV, V}) 6.672.123.288

21

121

N( lHli

.P

Lli

Cong ty cfi ph§n Quan Iy Quy B§u tU' MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

7. van kha dl}ng

STT N{H dung

A. NguAn vBn

5.

6.

Quy dAu tu phat triSn

Quy d1J phong tai chinh

7. Quy khac thu9c v6n chu so hfru 8. L9:i···~~h~~;0(16)···1uyk~···~·~···1·9:i··~h~~;0(i6) ..

chua phan ph6i truO-c khi trich l~p cac khoan d1J phong theo quy djnh cua pha Iu~t (i)

9. anh gia l~i tai san (50% -c 100% iam di)

12. Cac khoan nq c6 thS chuySn d6i

ii T~~~b~ph:l;~ giam di ho~c tang them cua cac cht'.rng khoan t~i chi tieu dAu tu tai chinh (ii)

VBn kh:i dyng t~i ngay 30/6/2016

kh:i dyng VND

323.795.000.000

100.000.000

10.049.408.461

8.217.730.067

1.566.021.436

46. 736.809.431

Kho:in gi:im trir

VND

Kho:in tang them

VND

5.642.715.431 40.901.307.114 rnrnrn rnrnrnrn rnrnrn•••••••••••••• rnrnrnrnrnrn+ rnrnrnrnrnrn

lA. TAng 425. 723.561.078

B. Tai s:in ngin h~n

' cac kho:in tmmg dtrO'ng

1.

620.699.623

DI! phOng giam gia dAu tu ng~n lwn

22

-1.

:::

Cong ty cfi phin Quan Iy Quy Diu trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

STT N{li dung VBn kha dl]ng t~i ngay 30/6/2016

'6 Khoan Kho an kha dl]ng giam trir tang them

(VND) (VND) (VND) : ,

III I Cac khoan phai thu ngan h~n -: - -

I. Phai thu cua khach hang - - -Phai thu cua khach 11<111~ 1-'U lllv1 1

thanh toan con ll;li tl.r 90 n - - -

Phai thu cua khach hang c6 tho·i hl;ln thanh toan con lai tren 90 ngay - - -

2. Tra tm6'c cho nguo·i ban - - -3. Phai thu n<)i bQ ngin Iwn - - -

Phai thu n<)i b<) c6 thO·i 1~~tanh toan con il;ll tlr 90 ngay tra XU - - -Phai thu n<)i b<) c6 thO·i hl;ln thanh toan con ll;ll tren 90 ngay - - -

4. Phai thu hol;lt d<)ng giao djch chfrng khoan - - -Phai thu hol;lt d<)ng giao djch chfrng khoan c6 tho·i hl;ln thanh toan con ll;li tl.r 90 ngay tro· xu6ng - - -Phai thu hol;lt d<)ng giao djch chfrng khoan c6 tho·i Iwn thrum toan con ll;li tren 90 ngay - 1.137.500.000 -

5. Cac khoan phai thu khac - - -Phai thu khac c6 thai han thanh toan con ll;ll tl.r 90 ngay tr& x~6ng - - -Phai thu khac c6 thai hl;ln thanh toan con ll;ll tren 90 ngay 91.769.497

6. Dl! phOng phai thu ngin hl;ln kh6 doi - - -

IV. Hang tAn kho - - -

v. Tai san ngin h~n khac - - -I. Chi phi tra tm6·c ngin hl;ln - - -

2. Thus GTGT duqc khfru trl.r - - -

3. ThuS va cac khoan phai thu nha nu6'c - - -4. Tai san ngin Iwn khac - - -

4.1. Tl;lm (mg - - -···· 1~¥9~ C6 th~. ~·H HUUH UHO VVH '"' i - - -CO tho·i . I llU<lll Ull~ 1-'Ull 1~1 i

' ~ 90 ngay mm - - -4.2. Phai thu khac, tai san ngin lwn khac - - -

lB. TBng 1.849.969.120

23

c .......

'{

Ju

/ .\

Cong ty CB phin Quan ly Quy Diu trr MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

STT Ni}i dung van kha di.mg t:;ti ngay 30/6/2016

van Khoan Kho an kha di.mg giam trir tang them

(VND) (VND) (VND)

c. Tai san dai h:;tn

I. I Cac khoan phai thu dai h:;tn -: - -I. ! Phai thu dai h~n cua khach hang - - -

[ Phai thu dai h~n cua khach hang c6 ! thO·i h:;in thanh toan con l~i tu 90 ngay !tro xu6ng - - -

··················- ·······

Phai thu dai h~n cua khach hang c6 tho·i h~n thanh toan con !:;ii tren 90 ngay - - -................ .............

2. : V6n kinh doanh a dm1 vi tmr. tlmAr. - - -3. J PMi thu dai han noi bO

.............. . ................................................................. ~ ................... ~ ................. ~ .........

! Phai thu dai h~n n<)i b9 c6 tho·i h~n - - -

! tha!1h toan con l~i tu 90 ngay tra L?.1:':1.§.~g m

- - -I Phai thu dai h~n n<)i b9 c6 thO·i h~n J!h!'!:~h~<:)~I} ~2!1: 1~!1!~!1: ?QJ1g~y - - - rll

4. Phai thu dai h~n khac - - -····································-- ........................................................................................ ·············~· ···········································-· .. ····· ·····

Phai thu dai h~n khac c6 theri h~n /

thayih toan con l~i tu 90 ngay tro· xuong - - -Phai thu dai Iwn khac c6 theri h~n thanh toan con l~i tren 90 ngay - 49.143.297 -

5 . DI! phong p thu dai 1~11 kho doi ...•.......•...

II Tai san ca d!nh - 1.044.189.887 -III. B~t di}ng san dftu ttr - - -

········ IV. I Cac khoan dftu ttr tai chinh dai 1:;tn - - -I. Dfiu tu vao cong ty con - - -

2. !::'~ .. !:.:- :.o cong ty lien kSt, llCll UU<:lllll - - -

3. Dfiu tu chung khoan dai han - - -Chung khoan tiSm An rui ro thi truerng theo quy djnh tai khoan 2 DiSu 8 - - -Chung khoan bi giam tru kh6i v6n kha dµng theo quy djnh t:;ii khoan 5 DiSu 5 - - -

4. Dfiu tu dai h:;in khac - - -5. Dµ· phOng giam gia dfiu tu tai chf nh

dai Iwn - - -v. Tai san dai h:;tn khac - ~ 190.693.880 -lC. T6ng 1.284.027.064

VON KHA Dl}NG = lA-lB-lC 422.589.564.894

24

Cong ty CB phAn Quan Iy Quy DAu tU' MB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2016 (ti~p theo)

(i) LQi nhu~n chU'a phan phBi trmrc khi trich l~p cac khoan dlf phong theo quy djnh cua phap Iu~t

LQ'i nhu~n chrra phan phBi

Cqng cac khoan trich l~p di! phong

1. Dv phOng giam gia d~u tu ngin h~n 2. Dv phong phai thu ngin h~n kh6 doi

30/6/2016 VND

39.491.094.000

5.642.715.431 1.603 .000.000

46. 736.809 .431

(ii) Gia trj tang them va giam di cua chrrng khoan t~i chi tieu dAu tU' tai chinh

Chi ti~t gia tri tang them va giam di cua cht.'.rng khoan t~i khoan m\JC d~u tu tai chfnh duqc diSu chinh vao v6n kha d\lng t~i ngay 30 thang 6 nam 2016 nlm sau:

Doan Kim Dung Ki tor.in truimg

Le Thi My Linh Truimg b(J ph(j,n Kiim soat n(Ji b(J

Ha N9i, ngay 15 thang 8 nam 2016

Phan Plmm1g Anh T6ng Giam a6c

25

~ I . . . :-.'