Deloitte. BAO CAO TAI CHiNH DA DUVC KIEM TOAN CONG TY CO PHAN CHUG KHOAN DAU KHI. Cho nam tai chinh 1(64 thtic ngay 31 thing 12 nam 2014

Transcription

1 p Deloitte. CONG TY CO PHAN CHG KHOAN DA KHI (Thnh lp tgi mk Gng ho Ji ht Chit nghr Viet Nm) BAO CAO TAI CHiNH DA DVC KIEM TOAN Cho nm ti chinh 1(64 thtic ngy 31 thing 12 nm 2014

2 CONG TY CO PHAN CHNG 1CHOAN DA 1CHi St% 18 1,9 Thutmg Kigt, qun Hon Kim 11 H NO, CHXHCN WO Nm NOI DNG MIX LVC TRANG BAO CAO CA BAN GIAM DOC 1-2 BAO CAO KIEM TOAN DOC LAP BANG CAN DOI KE TOAN BAO CAO KET QA HOAT BONG KINH DOANH 8 BAO CAO L CHYEN TIEN it 9 BAO CAO T1NH HINH BIEN BONG VON CH' SO. 1-11:r 10 THYET MINH BAO CAO TAI CH1NH

3 CONG TY CO PHAN chiffic KHOAN DA KHf S6 18 Lji Thutmg Kiet, qun Hon Kiem HA N0i, CHXHCN Viet Nm BAO CAO CA BAN GIAM DOC Bn Gim d6c Cong ty Co phn Chung khon Diu khi (gui tit l "Cong ty") de trinh bo co ny ding vi bo co ti chinh cu C6ng ty cho nm ti chinh ket thdc ngy 31 thng 12 nm HQI BONG QAN TIlf VA BAN GIAM DOC Cc thnh vien cu HOi d6ng Qun tri v Bn Gim d6c Cong ty d dieu hnh C6ng ty trong nm v den ngy lp bo co ny gom: Hoi lin2 Oun tri BA Hong Hi Anh Chii tich Ong Trki Minh Hong y vien I Ong Phm Qung Huy Ong Nguyen Viet H y vien y vien Ong Don Thnt' Nhn y vien Ong Nguyen Sinh Wing Thing y vien Ong Tkhiro Yzw y vien Bn Gim tic Ong Phm Qung Huy Gim d6c Ong TrAn Himg Dung Ph6 Gim d6c Ong Nguyen Xun Hung Ong Mi Trung Diing Ong DArig Minh Qung Ph6 Gim d6c Ph6 Gim d6c Ph() Gim d6c BA Thi Viet Anh Ph6 Gim d6c (b6 nhiem ngy 15 thng 12 'tm 2014) TRACH NHItM CA BAN GIAM DOC Bn Gim dec Cong ty c6 trch nhiem lp bo co ti chinh phn nh mot cch trung thuc v hop 1S, firth hlnh ti chinh ding nhu ket qu hot dong kinh donh, tinh hlnh hru chuyen tien to v firth hlnh bien dung von cha so. hu dm Citing ty trong nm, phi.), hop vdi chun mvc ke ton, the do ke ton p dung cho cc cong ty chimg khon ducic 111 BO Ti chinh bn hnh kem theo Thong tu so 95/2008/TT-BTC ngy 24 thng 10 nm 2008 htr6mg dn ke ton p dung d6i vi cong ty chimg khon, Thong to s6 162/2010/TT-BTC ngy 20 thng 10 nm 2010 huong drt sir d6i, b6 sung Th6ng tu so 95/2008/TT-BTC nhung chu loci tra chi tieu Tien giri oh nh du tu ve gio dich chi:mg 111 khon khoi bng cn doi ke ton, pha hop voi huong dn ti Thong tu so 210/2012/TT-BTC ngy 30 thng 11 nm 2012 dm BO Ti chinh ye viec hu6ng dn ye thnh lp v hot dong cong ty chimg khon, the do ke ton donh nghiep ducrc BO Ti chinh bn hnh kern theo Quyet dinh s6 15/2006/QD-BTC ngy 20 thng 3 nm 2006, the do ke ton donh nghiep duqc BO Ti chinh bn hnh kern theo Quyet dinh s6 15/2006/QD-BTC ngy 20 thng 3 nm 2006 v cc quy dinh php li c6 lien qun den viec lp v trinh by bo co ti chinh. Trong viec lp bo co ti chinh ny, Bn Gim d6c duot yeu cu phi: 11 Lir chon cc chinh sch ke ton thich hqp v p dung cc chinh sch d6 mot ech nil& qun; 11 Dtr r cc xet down v uc tinh met cch hop iy v thn tong; Neu 1.6 cc nguyen tic ke ton thich hop c6 duvc tun thit hy khong, c6 nhng p dung si le", ch tong you cn ducfc cong b6 v gii thich trong bo cp ti chinh hy khong; IN Lp bo co ti chinh ten co. so hot deng lien tic trir trutmg hop khong the cho ring C6ng ty se tiep tuc hot dong kinh donh; v 11 Thiet ke v thuc hien he thong kiem sot noi b6 mot ech hull hien cho muc dich lp v trinh by bt) co ti chinh hop 15, nhm hn the rai ro v gin In. I

4 CONG TY CO PHAN CHNG KHOAN DA KB! SO Thutmg Kiet, qun Hon Kiem H N0i, CHXHCN Viet Nm BAO CAO CA BAN GIAM DOC (Tiep theo) Bn Gim dec Cong ty chiu trch nhiem dm bo rng s6 ice ton thrqc ghi chep mot ech phi hqp de phn nh mot ech hqp 1y tinh hinh ti chinh cu Cong ty bet ky thi diem no v dm bo rng bdo co ti chinh tun thu cc chun muc ke ton Viet Nm, the do ke ton p dung cho cc ding ty thing khon ti Viet Nm v cc quy dinh php ly c6 lien qun den viec lp v trinh by bdo cdo ti chinh. Bn Gim doc ding chit' trch nhiem dm bo n ton cho ti sn cu Cong ty v thuc hien cc bien php thich hqp de ngn thn v pht hien cc hnh vi gin Fn v si phm khc. Bn Gim dec xc nhn rng Cong ty d tun thu cc yeu cn neu tren tong viec lp bo cdo ti chinh. t v di dien cho Bn Gim doc, ung Huy Gim doc H NOi, ngery 10 Mng 02 nm 2015

5 Deloitte. Cong ty TNHH Deloitte Viet Nm ling 12A, T6 nh Vinconex 34 Lng H, Qun Deng D, H N0i, Vit Nm Tel : Fx: So`: /VNIA -HN-BC SAO CAO KIEM TOAN DOC LAP Kinh Cc Co Kong Hei doing Qun tri v Bn Gint doe Cling ty Co phan Chn khogn DAu khf Chimg toi d kiem ton bo co ti chinh kern theo cu Cong ty Co phn Chirng khodn DAu khf (pi tt l "Cong ty"), dugc lp ngy 10 thng 02 nm 2015, ttr trng 05 den trng 29, bo gam Bng cn d6i ke ton ti ngy 31 thng 12 Om 2014, Bo co ket qu hot deng kinh donh, BA co tinh hinh bier' deng vein chit so' Bdo co hru chuyen tien to cho nm ti chinh ket thc clng ngy v Bn thuyet minh bo co ti chinh (goi chung l "bo co ti chinh"). 25 :JG Trci: nhiem M Bn Ghim doc Bn Gim d6c Cong ty chiu trch nhiem y6 viec lp v trinh by trung dux v hop 15/ bdo co ti chit-1h cu Cong ty theo chuan muc ke ton Viet Nm, the do ke ton p dung cho cc Ong ty chung khon dugc BO Ti chinh bn hnh kem theo Thong tu s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 htrng dn ke ton p dung doi voi cong ty chimg khon, Th6ng tu s6 162/2010/TT-BTC ngy 20 thng 10 nm 2010 hung dgn situ d6i, b6 sung Th6ng to s6 95/2008/TT-BTC nhung chu loi nir chi tieu Tien giri cfr nh du tu ve gio dich ching khon kh6i bng cn doi ke ton, ph hop vgi htrng dn ti Thong tu s6 210/2012/TT-BTC ngy 30 thng 11 nm 2012 dm BO Ti chinh ve viec hugng dn ve thnh lp v hot dong cong ty chung khodn, the de ke ton donh nghiep dugc BO Ti chinh bn hnh kern theo Quyet dinh s6 15/2006/QD-BTC ngy 20 thng 3 nm 2006 v cc quy dinh php ly c6 lien qun den viec lp v trinh by bdo co ti chinh v chiu trch nhiem ve kiem sodt nei b0 m Bn Gim d6c xc dinh l cn thiet dm bo cho viec lp v trinh by bdo co ti chinh khong co si sot trong y61.1 do gin Fn hoc nham ln. Treich nhiem curt Kiem lon vien 111 Trch nhiem cu chung foil l du ry kien ye bdo co ti chinh du tren ket qu c cuic kiem ton. Chung toi d 111 tien hnh kiem ton theo chun muc kiem ton Viet Nm. Cdc chun muc ny yeu tu chung toi tun this chun muc v cc quy dinh ve cio dire nghe nghiep, lp ke hoch v thuc hien cuoc kiem ton de dt &roc sir dm bo hop ly ve viec lieu bo co ti chinh cu C6ng ty co con si sot trong y6u hy khong S Cong viec kiem ton bo g6m thuc hien cc thit tuc nhm thu thp cc bng chirng kiem ton ve cc s6 lieu v thuyet minh ten bo co ti chinh. Cdc this tuc kiem ton dugc lir chop du tren xet don cu Kiem ton vien, bo gom ddnh gid rtii ro co si sot trong y6u trong bdo co ti chinh do gin ln hoc nhm rn. Khi thuc hien dnh gi cc rill ro ny, Kiem ton vien d xem xet kiem sor noi b0 cu Cong ty lien qun den viec lp v trinh by bo co ti chinh trung thuc, hop ly nhm thiet ke cc thir tuc kiem ton ph hop vi tinh hinh thuc te, tuy nhien kh6ng nhm npe dich du ry kien ve hieu qu cu kiem sot noi be cu C6ng ty. Cong viec kiem ton ding bo g6m dnh gi tinh thich hop cti cc chinh sdch ice tn dugc p dung v tfnh hop ly cu ct trgc tfnh ke ton cfr Bn Gim d6c cling nhu dnh gi viec trinh by tong the bdo co ti chinh. Chung toi tintung rng cc bng chimg kiem ton m chung toi d thu thp dugc l dy du v thich hop lm co s cho y kien kiem ton c chung toi. Ten Deloitte dugc dung de chi mt hoc nhieu thnh vien co Deloitte Touche Tohmtsu Limited, met cong ty TNHH c6 try so, ti Anh, v mng cc hng thnh vien mei thnh vien l met 5..

6 Deloitte. BAO CAO KIEM TOAN DQC LAP theo) Y kiem kthm lon Theo Y kien ce chng toi, bo co ti chinh kern theo d phn nh trung thuc v hop ly, tren cc khi cnh tong yeu, tinh hinh ti chinh cu C6ng ty ti ngy 31 thng 12 nm 2014 cling nhu ket qu host dong kinh donh, tinh hinh luu chuyen tien to v tinh hinh bien Ong yen che s& hu cho nm ti chinh ket thec ding ngy, phi' hop vi cc chuan muc ke ton Viet Nm, the de ke ton p dung cho cc cong ty chng khon &roc BO Ti chinh bn hnh kern theo Th6ng tu s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 twng d'an ke ton l) dung del vi cong ty cheng khon, Th6ng tu se 162/2010/TT-BTC ngy 20 thng 10 nm 2010 twng dn se, be sung Thong tu s6 95/2008/TT-BTC nhung chin loi nir chi tieu Tien gei cu nh u tu ve gio dich cheng khon khoi bng cn i ke ton, phe hop vi hung dn ti Thong tu s6 210/2012/TT-BTC ngy 30 thng 11 nm 2012 dm BO Ti chinh ve viec hung cn ve thnh lp v hoot deng cong ty cheng khon, the de ke ton donh nghiep &roc BO Ti chinh bn hnh kern theo Quyet dinh se 15/2006/QD-BTC ngy 20 thng 3 nm 2006 v cc quy dinh php ly co lien qun den viec lp v trinh by bo co ti chinh. Vein rte cn nhn mnh Chung toi xin leu y ngtri doc ti cc vn de dui dy: - Nhu trinh by ti Thuyet minh se 7 - Cc khon u tu ti chinh ngn hn phan Thuyet minh bo co ti chinh, ti ngy 31 thng 12 nm 2014, tong gi tri khon dau tu cu Cong ty vo c6 phieu chu niem y6t l deng, se du cc khon uy thc dau to c6 phieu chu niem yet l citing. Cn cir tren co s th6ng tin thu thp &roc tir cc bo gi cti b (3) cong ty cheng khon, Cong ty d trich lp ding du phong gim gi cho cc khon d'au to c6 phieu chu niem yet (OTC). Cong ty (l thn tong dnh gi v tin tung rng thong tin tren cc bo gi thu thp &rye phn nh mc de gim gi cu cc khon u to ny. - Nhu trinh by ti Thuyet minh se 8 - Phi thu khch hng phn Thuyet minh bo co ti chinh, se du cc khon phi thu ti ngy 31 thng 12 nm 2014 bo gem (king phi thu met nhom cc nh u tu ti thnh phe He Chi Minh theo cc hop deng hop tc u tu. Ti ngy 31 thng 12 nm 2014, cc nh du tu d sir dung gi tri cc co phieu s hu, tin mt v cc giay chng nhn quyen se dung t ti thnh ph6 He Chi Minh (Cong ty d ky hop citing vi met cong ty thm dinh gi dec lp de dinh gi cc guy& sir dung Mt ny) v met s6 ti sn khc vi tong gi tri citing dm bo cho kh nng thnh ton cho s6 du no ny. Bn Gim dec C6ng ty tin tung rng, gi tri quyen se dung dot neu tren d &roc dinh gi phe hop vi gi thi tnreng, ti sn bo dm c6 tinh thnh khon co v Cong ty c6 the kiem sor v thnh ly ti sn de thu hei no v gi tri c6 the thu hei de be dp s6 du cc khon phi thu c6 lien qun. Do de, C6ng ty khong trich lp du phng phi thu d6i vei cc khon phi thu ny. Tuy nhien, chung toi xin luu y kh nng thu hei khon phi thu neu tren se phu thuec vo firth hinh ti chinh, kh nng thnh ton di nh d'au tu ding nhu kh nng x ly ti sn drn bo cu nh u tu v C6ng ty. "i7 cheng toi khong lien qun den cc vn ny. Tr QC Ph6 To m dee Chng nhn dng ky hnh nghe kiem ton so Thy mgt v di dien cho CONG TY TNHH DELOITTE VIET NAM Ngy 10 thng 02 nm 2015 H Ne)i, CHXHCN Viet Nm Phm Quynh Ho Kiem ton vien Chng nhn dng ky hnh nghe kiem ton so

7 CONG TY CO PHAN CHNG KHOAN DA KHI SO 18 Ly Thung Kiet, qun Hon Kiem Bo co ti chinh H Npi, CHXHCN Viet Nm Cho rm ti chinh ket thfic ngy 31 thong 12 nm BANG CAN DOI KE TOAN Ti ngy 31 thcing 12 nm 2014 MA SO B 01 -CTCK Don vi: I I I 111 TAI SAN ma so Thuyet minh 31/12/ /12/2013 A - TAI SAN NGAN HAN (100= ) I. Tien v csic khoin ttrng dirng tien Tien Cdc khon tucmg dung tien H. Cc khon dliu ttr ti chinh ngin hn DAu to ngin hp Du phng gim gi du to ngn hn 129 ( ) ( ) I. Cc khon phi thu ngin hn Phi thu khch hng Tr truc cho ngui bn Phi thu hot Ong gio dich chimg khon Cdc khon phi thu khdc Du phong phi thu ngin hn kho doi 139 ( ) ( ) IV. Hng ten kho V. Ti sn ngin hitt khc Chi phi tr trtrrc ngin hn Thue v cc khon phi thu Nh nuorc Ti sn ngin hn khdc B - TAI SAN DAI HAN (200= ) I. Ti sn 01 djnh Ti sn co djnh hti hinh Nguyen gici Gi tri ho mon ly ice 223 ( ) ( ) 2. Ti sn có djnh vo hinh Nguyen gi Gi trl ho mon ly ice 229 ( ) ( ). Ti sn di hn khc Chi phi tr till& di hn Tien nop Quy ho try thnh town Ti sn di hn khdc TONG CONG TAI SAN (270= ) Cc thuyet minh to trng 11 din trng 29 l mt b phn hop thnh cu boo co ti chinh

8 IN CONG TY CO PHAN CHVNG KHOAN DA Kill SO 18 Ly Thu mg Kiet, quan Hon Kiem Bo co ti chinh H Ni, O CHXHCN Viet Nm Cho nam ti chinh ket thfic ngy 31 thng 12 nm 2014 BANG CAN DOI ICE TOAN (Tiep tbeo) Ti ngy 31 thcing 12 Wm 2014 MA SO B 01-CTCK Dn 4 4 Thuyet NGON VON MA so minh 1111 A - NQ PHAI TRA (300= ) 300 I. NT ngin hp Vy ngin hp 311 I 2. Phil tr ngutri bn Ngutri mu tr tien try& Thue v cc khon phi no5p Nh nu& Phi tr ngutri lo dong Chi phi phi tr Cdc khon phi tr, phi Op ngin hn khdc Phi tr hoot &Ong gio dich chimg khon Phi tr h'ri co tire, grf)c v lai tri phieu Quy khen thung, phfic lqi Donh thu chu thuc hien ngn hn 328. Nq dhi hp Du phng br'ii thutrng thiet hi cho nh dau to 359 I B - VON CHLJ SO HO (400=410) 400 I. Wm chic ser him VrAm dieu le Thing du yen co phan Quy du phng ti chinh lily ke TONG CQNG NGON VON (440= ) /12/ /12/ ( ) ( ) ( ) ( ) Cc thuyet minh tit trng 11 den trng 29 is mot bo phim hp thnh c bcio co tr chinh

9 CONG TY CO PHAN CH(XNG KHOAN DA ICHI SO 18 1,57Thutmg Kiet, quon Hon Kiem HA NOi, CHXHCN Viet Nm BANG CAN DOI KE TOAN (Tiep theo) Tt ngy 31 thcing 12 nom 2014 Bio coo ti chinh Cho nom ti chinh ket tinic ngay 31 thong 12 ndin 2014 CAC CHI TIED NGOAI BANG CAN DOI KE TOAN 1. Chting khoin luu kf 1.1. Chng khoin gio dich Chng khon gio dich czi thnh vien luu ky Chimg khon gio dich c khch hng trong nueic Chng khon gio djch cn khch hng mrc ngoi 1.2. Ch'ing khon torn ngimg gio dich Chng khocin tm ngng gio dich cu khch hng trong mk Chng khocin tm ngltng gio djch c khcich hng nu& ngoi 1.3. Chimg khodn cern co Chimg khon cm c c khcich hng trong tutor 1.4. Ching khodn chi thnh town Chng khon chef thnh Nn cu thnh vien ht kj, Chng khon cher thnh town c khch hng trong nuerc 1.5. Chimg khon phong t6 ch6 rut Chng khocin phong tct cho rt c khcich hng trong mk 1.6. Chng khodn chi gio dich Ch 'zing khon chef gio djch cri thnh vien btu kj Chng khocin ch gio dich c khcich hng trong nu& Chimg khon cher gio djch c khch hng mc ngoi 2. Chiing khofin hru kf ding ty doi chiing chu niem yet MA SO B 01-CTCK Don vi: MA so 31/12/ /12/ I Nguyen Nguyet Minh Ngutri li)p Dinh Thj Ln Phirng Ke ton tru*ng hm Qung Huy Gim disc H Nt, ngety 10 thing 02 nom 2015 Ccic thuyit mink to trng 11 den trng 291 mot by phn hop thnk c boo coo tt chinh

10 CONG TY CO PHAN CHNG KHOAN DA Kill S Thidmg Kiet, qun Hon Kiem H N0i, CHXHCN Viet Nm CHI TIE 1. Donh thu hot dong kinh donh chng khon Donh thu hog dong moi gi6i chling khon Donh thu hog dong du tir chimg khon, g6p von Donh thu boo lnh pht hnh chimg khon Donh thu hog dong tir vn Donh thu Itrulc5i chimg khon Donh thu khc 2. Donh thu thn ve hot dijng kinh donh 3. Chi phi hot do, ng kinh donh 4. Li gijp cfi hot d(ing kinh donh (20=10-11) 5. Chi phi qun1y donh nghiep BAO CAO KET QA HOAT DQNG KINH DOANH Cho nm tt chinh ket thc ngy 31 thcing 12 nm Lqi nhun thn tir ho#t dijng kinh donh (30=20-25) 7. Thu nhp khc 8. Chi phi khc 9. LO khc (40=31-32) 10. Ttmg kri nhun ice lon trwerc thue (50=30+40) 11.Chi phi thue thu nhp donh nghiep hien hnh 12. Lqi nhun su thud thu nhp donh nghiep (60=50-51) 13. Li co* bn teen co phieu Bo co till chinh Cho nm ti chinh ket thfic ngy 31 thing 12 nm 2014 M Thuyet A so minh MA SO B 02-CTCK Dm vi: Nm 2014 Nm ( ) ( ) Nguyen Nguy?t Minh Nguiri lp H Noi, ngy 10 thcing 02 nm 2015 Dinh Thi Ln Phtrcrng Ke ton Phm Qung Huy Gim doc Cc thuyet minh tie trng 11 den trng 29 1 mot bo phn hop thnh czi h co ti chinh

11 CONG TY CO PHAN CHirNG KHOAN DA KHI SO 18 Ly Thu?mg Kiet, quil Hon Kiem HA N6i, CHXHCN Viet Nm Bo co ti chinh Cho nm ti chinh ket thitc ngy 31 thong 12 nm 2014 CHI TIE BAO CAO LIAT CHYEN TIEN TE Cho nom ti chinh Ice't thuc ngy 31 thong 12 nom 2014 M so Nm 2014 MA SO B 03-CTCK Don vi: Nm 2013 I. WV CHYEN TIEN Tir HOAT BONG KINH DOANH I. Lei nhuon truth. thue 2. Dieu chinh cho cc khoin: Khu ho ti sn co dinh Cc khon du phong Li tir hog Ong dau to Chi phi lai vy ()/Lri nhufin dr hogt (Ong kink donh trtroc thy 08 doi yin luu clg'ng Thy d6i cc khon phi thu Thy doi hng ton kho Thy doi cc khon phi tr (kh6ng ke li vy phi tr, thue thu nhdp donh nghiep phi n6p) Thy del chi phi tr trtrc v ti sn ngin hdn Tien li vy d tr Thue thu nhdp donh nghi'ep d n6p 14 Tien thu khc cho hog Ong kinh donh 15 Ltru chuyin tien thultn tir hogt dong kinh donh 20. LV CHYEN TIEN T. HOAT BONG DA Tlf 1. Tien chi de mu im ti sn c6 dinh Nth cc ti sn di hdn khic 2. Tien thu tir thnh 1Y, nhucing bn TSCD v cc ti sn 22 di hdn khic 3. Tien thu hei dau tir gp von vo don vi khc 4. Tien thu li cho vy, c6 tc v Iqi nhudn duvc chi Dn chuyin tien did,: tir hoot clong du dr I. L- CHYEN TIEN T. HOAT BONG TAI CHINH 1. Tien vy ngin hen, di hdn nhdn ducic Tien chi tr nq gee vy 34 LIM chuyin tien thn': tr hogt ding ti chink 40 Luu chuyen tien thn trong!tm (50= ) 50 Tien v ttrcrng throng tien datt nm Tien v twng throng tien cuoi nm (70=50+60) ( ) ( ) ( ) 09 ( ) 10 ( ) 11 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Nguyen Nguyet Minh Ngtrtri lp H Noi, ngy 10 thcing 02 nm 2015 Ccic thuylt minh to trng 11 den trng 29 Dinh Thi Ln Phtro.ng Ke lon truing l mot,b() phn hop thnh mit boo co tt chinh pm Qung Huy Gim dtic

12 CONG TY CO PHAN CHI NG KHOAN DA KHI Bo co ti chinh So 18 LY Thu ng Kiet, qun Ho.n Kim Cho nm ti chinh ick thitc ngy 31 thn 12 nm 2014 H Npi, CHXHCN Vi'0 Nm BAO CAO TINH HiN11 BIEN DQNG VON CH SO Iltr Cho nm ti chinh kit thzic ngy 31 thong 12 Pln? 2014 MA SO B 05-CTCK Don vi: CHI TIE V6n d'u tu cit chit set hi"ru Thing du von c',;) phn Qu'y du phng ti chinh Thuyet minh SO du dill dm 01/01/ /01/ L'6 141(6' 15 ( ) ( ) SO ting/gim SO du. cuoi nm Nm 2013 Nm 2014 Tng Giim Tng Gim 31/12/ /12/ ( ) ( ) ( ) ( ) z -c Q (VC6NG TY 0 co pfi 4N c) * 1 CHING 04N * Nguyen Nguy?t Minh Ngtrori rp H Ndi, ngy 10 thong 02 nm 2015 mh Thi Ln Phteng Ke toin truirng Phm Qung Huy Clm doc Cc thuyet minh to trng 11 den trng 29 l mdt bd ph in hpp thnh cu boo co tt chinh 10

13 S CONG TY CO PHAN CHITNG KHOAN DA KIlI Se 18 1,5, Thurng Kiet, qurt Hon Kiem H Nei, CHXHCN Viet Nm THYET MINH BAO cao TAI CHINA Cc thuyet minh ny l mt h phn hop thnh v Biro co ti chinh Cho nm ti chinh ket thirc ngy 31 thng 12 nm 2014 MA SO B 09-CTCK cn clitqc 4c clng tht vi &l cow ti chinh kem theo 1. THONG TIN KHAI QAT Hinh thin so' hirru vim Cong ty Co phn Chirng khon Du khf (gpi tit l "Gng ty") l cong ty co Orn do Tp don Du khi Viet Nm cling v6i cc c6 deng chien lugc khc thnh lp ti Viet Nm theo Giy phep kinh donh se ngy 14 thing 12 nm 2006 do SO Ke hoch v Du tu thnh phe H NOi cep ve Giy phep hot deng kinh donh chimg khon s6 26/BCK-GPHDKD ngy 19 thng 12 nm 2006 do fly bn Chirng khon Nh nuoc cep vei s6 von dieu le bn du l dong. Ngy 18 thng 02 nm 2011, fly bn Chimg khon Nh nuoc d cr Giy phep dieu chinh so 15/GPDC-BCK. Theo do, von dieu le ding ky cu C6ng ty l dong. Ngy 21 thng 7 nm 2010, co phieu c Cong ty d dtroc chinh thirc gio djch ten Trung trn Gio djch Chimg khon HA Nei (ny l SO Gio dich Chimg khon H Nei). Tong so nhn vien cu C6ng ty ti ngy 31 thing 12 nm 2014 l 149 nguei (ti ngy 31 thng 12 nm 2013: 136 ngtr6i). Ngnh nghe kinh donh v hot dung chinh Cong ty hog &Ong trong ruth vu, c chimg khon. Hot deng chinh cu Cong ty l m6i gioi chimg khon; tu vn ti chinh, to yen du to chirng khon; tu donh chting khon; bo lnh pht hnh chimg khon v hru ky chimg khon. 2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH Co. so. lp bo co ti chinh Bo co ti chinh kern theo duot trinh by bng Deng Viet Nm (), theo nguyen tic gid g6c v phit hqp v6i chuin muc ke ton Viet Nm, the de ke ton p dung cho cc cong ty chimg khon dugc Be Ti chinh bn hnh kern theo Thong to s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 hung din ke Wn p dung dei vi cong ty chimg khon, Thong tu s6 162/2010/TT-BIC ngy 20 thng 10 nm 2010 huong cln sir dei, be sung Th6ng to se 95/2008/TT-BTC nhung chtr loci tn.y chi tieu Tien gtli cil nh du tu ye gio dich chimg khon Ichoi bng cn dei Ice ton, phir hcrp vi hung din ti Thong tu se 210/2012/TT- BTC ngy 30 thng 11 nm 2012 cil Be Ti chinh ve viec hung din ve thnh lp v hog deng cong ty chimg khon, the de ke ton donh nghiep duqc BO Ti chinh bn hnh kern theo Quyet dinh s6 15/2006/QD-BTC ngy 20 thng 3 nm 2006 v cc quy dinh php ly c6 lien qun den viec lp v trinh by bo co ti chinh. Bo co ti chinh kem theo khong nhrn phn nh tlnh hlnh ti chinh, ket qu hot deng kinh donh, tinh hinh luu chuyen tien to v firth hlnh thy dei von chit s fru theo cc nguyen tic v th6ng le ke ton duqc chp nhn chung ti cc nuoc khc ngoi Viet Nm. Nm ti chinh Nm ti chinh cit C6ng ty bt du t r ngy 01 thng 01 v kt thric vc) ngy 31 thing AP DVNG HISONG DAN Kt TOAN MdI Holing din the du ti chinh dei v6i cong ty chting khon, cong ty qurt ly quy Ngy 06 thng 10 nm 2014, BO Ti chinh d bn hnh Thong to so 146/2014/TT-BTC ("Thong tu 146") hung cln the do, ti chinh dei yeti cong ty chimg khon, cong ty qun ly quy. Th6ng tu ny thy the Th6ng tu s6. 11/2000/TT-BTC ngy 01 thing 02 nm 2000 c Be Ti chinh huong cln the de qun 1j, ti chinh dei vi cong ty chimg khon co!arn v trch nhiem hm hn. Th6ng tu 146 c6 hieu ltrc thi hnh ke tir ngy 21 thn 11 nm 2014 v p dung cho nm ti chinh 2014 tr di. Bn Gim dec dnh gi Th6ng tu 146 khong c6 nh huong tr9ng yeu den bo co ti chinh cu Cong ty cho nm ti chinh kt thirc ngy 31 thng 12 nm 2014.

14 CONG TY CO PHAN C(XNG KHOAN DA KHI So 18 Ly 'Thutrng Kiet, qun Hon Kim H Nei, CHXHCN Viet Nm Bo co ti chinh Cho nom ti chinh ket thc ngy 31 thng 12 nom 2014 THYET MINH BAO CAO TAI CHINH (Tiep theo) MA SO B 09-CTCK Cc thrork minh ny l mot bo phon hop thnh v cn dugc doc gong theri vori bo co tt chinh kern theo 4. HilltiNG DAN ICE TOAN MOI DA BAN HANH NHNG CHA AP DVNG Ngy 22 thng 12 nom 2014, BO Ti chinh cl bn Milli Thong tu se 200/2014/TT-BTC ("Thong tu 200") hung den p dung the de ke ton cho donh nghiep. Thong tu ny 0 c6 hieu luc cho nom ti chinh bt du vo hoc su ngy 01 thng 01 nom Thong hr 200 thy the cho cc quy dinh ve the de ke ton donh nghiep bn hnh theo Quyet djnh s6 I5/2006/QD-BTC ngy 20 thng 3 nom 2006 cli Be Ti chinh v Thong to se 244/2009/TT-BTC ngy 31 thng 12 nom 2009 dm Be Ti chinh. Bn Gim doc Cong ty clng dnh gi mix de nh hung cfr viec p dung Thong to ny den cc bo co ti chinh trong trong li cu Cong ty. 5. TOM TAT CAC CHINH SACH KE TOAN CH YE Su dy l cc chfnh sch ke ton chti yeu dugc Ging ty p dung trong viec lp bo co ti chfnh: 'rem tfnh ke ton Viec lp bo co ti chinh tun thu theo cc chun muc ke ton Viet Nm, the de ke ton p dung cho cc cong ty chirng khon dugc Be Ti chinh bn hnh kern theo Thong tu so 95/2008/TT-BTC ngy 24 thng 10 nom 2008 hung den ke ton p dung doi vi cong ty chimg khoin, Thong tu se 162/2010/TT-BTC ngy 20 thng 10 nom 2010 hung den sir doi, be sung Thong tu s6 95/2008/TT-BTC nhung chtr lof trir chi tieu Tien giri cu nh du tu ve gio dich chimg khon Ichoi bng cn dei ke ton, phir hgp v4:5i hung den ti Thong tu s6 210/2012/TT-BTC ngy 30 thng 11 nom 2012 dm Be Ti chinh ve viec hung den ve thnh lp v hoot deng cong ty chimg khon, the de ke ton donh nghiep dugc Be Ti chinh bn hnh kern theo Quyet dinh s6 15/2006/QD-BTC ngy 20 thng 3 nom 2006 v cc quy djnh php ly c6 lien qun den viec lp v trinh by bo co ti chinh yeu u Bn Gim doe phi c6 nhng Irk tinh v gi dinh nh hung den so lieu bo co ve cong ng, ti sn v viec trinh by cc khon cong ng v ti sn tiem tng ti ngy lp bo co ti chinh ding nhu cc so lieu bo co ve donh thu v chi phi trong suet nom ti chinh. Mc du cc trc tinh Ice ton dugc lp bng tt c su hieu biet dm Bn Gim doc, ket qu hog Ong kinh donh thuc to c6 the khc vii cc troc tinh, gi dinh dot r. Cong ti chfnh Ghi nh(mn bn de u Ti son tt chinh: Ti ngy ghi nhn bn du, ti sn ti chfnh dugc ghi nhn theo gi g6c cong cc chi phi gio dich c6 lien qun tnrc tiep den viec mu sm ti sn ti chinh do. Ti sn ti chinh cu Cong ty bo goni tien, cc khon Wng ducrng tien, cc khon phi thu khch hng, phi thu khc v cc khon du tu ngn hn. Cong no ti chinh Ti ngy ghi nhn bn du, cong ng ti chfnh dugc ghi nhn theo gi gec cong cc chi phi gio dich c6 lien qun truc tiep den viec pht hnh cong ng ti chinh d6. COng ng ti chinh cit C6ng ty bo gem cc khon phi tr ngutri bn, phi tr khc, cc khon chi phi phi tr v cc khon vy. Ddnh gid lgi su n ghi Wn bn etu Hien ti, chu c6 quy djnh ye dnh gi li cong cu ti chinh su ghi nhn bn du. Tien v cc khoin twng throng tien Tien v cc khon tung ducrng hen bo g8m tien mt ti guy, cc khon tien giri khong ky hn, cc khon du to ngn hn, c6 lch nng thnh khon co, de clng chuyen doi thnh tien v it tin ro lien qun den viec bien deng gi trj.

15 CONG TY CO PHAN CHNG KHOAN DA KHI S6 18 L9 Thutrng Kiet, wn Ho Kiem HA Nei, CHXHCN Viet Nm THYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuyet minh ny l m -ot bq ph2n hop thnh v cn duov 5. TOM TAT CAC CHiNH SACH ICE TOAN CH YE (Tiep theo) Tien v cc khon tucrng throng den (Tiep theo) Bo co ti chinh Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2014 MA S6 B 09-CTCK dpc clijng thol vdi bo co ti chinh ken theo Tien giri ngn hn bo gem tien giri cu nha du tu ve gio dich chimg khon phn nh cc Ichodn (tt CQC y thc cu nha du tu chimg Ichodn ti ngn hng chi dinh cho muc dich thuc hien cc gio dich chimg khon. Tien giri thnh ton bit trix gio dich chimg khon IA cc khon dt cgc cho viec thuc hien cc gio dich x6 lenh v khp lenh ti Trung tm Gio dich chimg khon v Trung trn Lou k9 chirng khodn. Diu to ngin hn Du tu ngn hn bo gem chimg khodn throng mi v cc khon du tu ngn hn lchc cu Cong ty. Du to ngn hn khc chit yen bo gem With thirc "hop tc du tu, ity thc qun 15, dnh muc du tit, ity thdc qun 19 yen" voi nh du tu. Theo de Iqi nhun phn chi cho Cong ty khong pity thuc vo ket qu kinh donh cu nh du tu; Cong ty dugc hung lcri nhun theo co dinh tren phn von hqp tc cu minh, theo se ngdy thuc to hgp Du tu ngn hn dugc ghi nhn theo gi gee tn7 du phong gim gi du tu ngn hrt. Du phong gim gid cho cc khon du tu dugc C6ng ty vn dung theo nhu hung cln ti Thong to so 228/2009/TT BTC ngy 07 thng 12 nm 2009 cu Be Ti chinh twng dn the de trich lp v sir dung cc khon du - phong gim gi hng ten kho, ton tht cc khon du to ti chinh, nq phi thu kh6 di v bo hnh sn phn, hng he, ding trinh xy lp ti donh nghiep v Thong tu se 146/2014/TT-BTC hung cn cite do ti chinh dei yen cong ty chimg khon, cong ty qurt 15, guy. Theo d6: - D6i vdri chthig khodn d niem yet, Cong ty p dung gi deng cir ti ngdy gn nht c6 gio dich tinh den ngy trich lp du phim& - Doi yeti chimg khon clng ky gio dich (di phieu clng k9 gio dich ti pcom), C6ng ty p dung gi gi deng cir ti ngy gn nht c6 gio dich tinh den ngy trich lp du phong. Doi vei chimg khon chu niem yet v chu clng k9 gio dich, du phong gim gi cho cc chimg khon dugc thuc hien tren co s6 dnh gi cit Bn Gim dec ye gi tri suy gim cu cc c6 phieu, dtr tren muc gi gio dich thuc to theo bdo gi c 3 cong ty chimg khon Ichdc c6 gio dich ti thei diem git nht vi thi diem trich lp du phong nhung khong qu met thng tinh den ngy trich lp du phong do C6ng ty thu thp bo gem: COng ty Co phn Chimg khon MB, Cong ty Co phn Chimg Ichodn Du to Viet Nm v COng ty Co phn Ching khon Ngn hng Cong thtrcrng Viet Nm. Doi vi hot deng hgp tc du tu, du phong gim gi dugc thuc hien tren co so dnh gi dm Bn Gim dee dei veri tng hgp deng hop tc du tu phit hgp vi lieu kien thi tru6ng chirng khon ti thi diem trich lp du phong v thm Icho bo gi dm 3 cong ty chimg khon Ichc do COng ty thu thp bo gem: Cling ty Co phn Chirng khon MB, C6ng ty C6 phn Chng khon Du tu Viet Nm v C6ng ty Ce phn Chirng khodn Ngn hng C6ng thucrng Viet Nm. Du phong gim gi du tu ngn hn dugc ghi nhrt vo chi phi bot dong kinh donh chimg khon cu Cong ty. Gi gec cu cc khon du tu xc dinh theo phuong phdp birth qun gi quyen. Phi thu khch hng Phi thu Ichch hng bo gem phi thu phi cung cp dich vu mei gioi, tu vn cho nh du tu, li du thu ye dich vu ti chinh, v cc khon phi thu ve dich vu Ichc.

16 CONG TY CO PHAN CHNG KHOAN DA ICH! SO 18 Ly Thung Kiet, qun Hon Kiem H NOi, CHXHCN Viet Nm Bo co ti chinh Cho nm ti chinh ket thitc ngy 31 thing 12 nm 2014 THYET MINH BAO CAO TAI CHINH (Tiep theo) MA SO B 09-CTCK Ccic thuyit mink ny l mt b phn hop thnh v cn &tor cloc d dng thi vii bo co ti chinh kern theo 5. TOM TAT CAC CHINH SACH Kt TOAN CH YE (Tiep theo) Phiti tr hi) tire, gik v li tri phieu Phi tr h0 tirc, goc v li tri phieu phn nh so phi tr v firth hlnh thnh ton c6 tirc, goc v li tri phieu m Cong ty phi tr ho cho cc chit s hftu chirng khoin do to chirc pht hnh chimg khon fly quyen. Phi tr c6 tirc cho dong phn nh so phi tr v tinh hlnh thnh ton co tirc, ii chi cho co dong, ngueyi gp yen, ben gop von cu cong ty chirng khon. Phi tr bot Ong gio climb chirng khofin Phi tr hog dong gio dich chirng khon phn nh khol Wen C8ng ty nhn to cc nh du to de thuc hien cc gio dich moi gii chimg khon v qun 15, ti khol gio dich chimg khon cho nh du tu. Donh thu Hot dong mi gil cluing khon cho nh cldu tu. Donh thu hog dong mi gii chirng khon duqc ghi nhn ten bo co ket qu hot dong kinh donh khi thuc thu. Hot clng ddu to chting khocin, gop vn Donh thu hog dong du tu chng khon, gop von bo glim cc khon chenh Lech li bn chimg khon tir donh cft c6ng ty chirng khon (duqc ghi nhn du tren Thong bo ket qu thnh ton b trir gio dich chimg khon cil Trung tm Ltru ky chimg khon) v khon thu lqi tirc co phieu, li tri phieu, thu to hot ) ciong gp von lien donh, lien ket (li u to co phieu duqc ghi nhn ten bo co kt qu hot dong kinh donh ten co set thong bo chi li dm t6 chirc c6 co phn do Cong ty nm gift; li dl tu tri phieu v li tir hog dong g6p von lien donh, lien ket dugc ghi nhn vo bo co ket qu hog dong kinh donh tren c so, don tich). Hot clng bo leinh pht hnh, dl I), pht hnh chting khon Donh thu hot dong bo lnh pht hnh v di ly pht hnh chimg khon duqc ghi TAIL tren bdo co kt qu hot dong kinh donh khi hon thnh viec thong bo ket qu pht hnh chimg khok. Hor clng to vn Donh thu tit hog dong tu vn duqc ghi nhn tren bo co kt qu hot dong kinh donh khi dich vu d duqc cung cp, donh thu duqc xc dinh tung doi chic chin v xc dinh duqc chi phi pht sinh cho gio dich v chi phi hon thnh gio dich cung cp dich vu do. Hot clng ltru /9') cinmg khon Donh thu tit hog dong luu ky chirng khon cho nh du tu duqc ghi nhn tren bo co kt qu hog dong kinh donh khi thuc thu. Hot clng ziy thc dciu gik Donh thu hog dong fly thc du gi duct ghi nhn ten bo co ket qu hog dong kinh donh khi thuc thu. Donh thu khcic Donh thu Ichc bo g6m donh thu li tin giri ngn hng, li ky phieu ngn hng, li thu duqc tit hop dong bn chng khon, ii thu duqc tit hog dong gio dich ky quy. Donh thu lchc duqc ghi nhn tren bo co ket qu hot dong kinh donh tren c s don tich.

17 I.' CONG TY CO PHAN CHNG KHOAN DA Kid SO 18 Ly Thu?mg Kiet, qun Ilon Kiem H N6i, CI-DCHCN Viet Nm THYET MINH BAO CAO TAI CH!NH (Tiep theo) Ccic thuygt minh ny l mot bo phn hip thnh v cn dtrqc Bo co ti chinh Cho nm ti chinh ket thc ngy 31 thng 12 nm 2014 MA SO B 09-CTCK dqc ddng thol vi bo co tt chinh kem theo 5. TOM TAT CAC CHINH SACH ICE TOAN CH YE (Tiep theo) Chi phi di vy Chi phi di vy duqc ghi nhn vo bo co ket qu hot dung kinh donh khi pht sinh. Thus Thue thu nhp donh nghiep the hien tong gi tri cu s6 thue phi tr hien ti v s6 thue hor li. SO thue phi tr hien ti &rot tinh du tren thu nhp chiu thue trong nm. Thu nhp chiu thue khc vcfri lcyi nhun thun duqc trinh by tren bo co ket qu hot Ong. kinh donh vi thu nhp chiu thue khong bo gem cc khon thu nhp hy chi phi tinh thue hoc?tut Id& trir trong cc nm khc (bo gem cl8 mng sng, neu c6) v ngoi r khong bo gem cc chi tieu khong chiu thue hoc khong dugc khiu trir. Thue thu nhp hon li duqc tinh tren cc khon chenh Lech gitt gi tri ghi s6 v co s6 firth thue thu nhp c cc khon muc ti sn hoc c6ng no ten bo co ti chinh v duqc ghi nhn theo phtrcrng php bng cn doi ke ton. Thue thu nhp hon li phi tr phi duqc ghi nhn cho tt c cc khon chenh Lech tm th6i cn ti sn thue thu nhp hon li chi dirge ghi nhn khi chic chin c6 dt lqi nhun tinh thue trong tircrng li de khiu tny cc khon chenh Lech tm th6i. Trong nm, mc dtl lqi nhun tinh thue cu Cling ty m, tuy nhien, do kh6ng chic chin ve Iqi ich kinh to trong ttrcmg li thu duqc t cc khon ny cling nhu cc khon chenh Lech tm th6i tinh thue thu nhp donh nghiep khong tong yeu nen Cling ty khong ghi nhn ti sn/cong nq thue thu nhp donh nghiep hon li. Thug thu nhp hon li duqc xc dinh theo thue suit du tinh se p dung cho nm ti sn dtrgc thu hei hy nq phi tr duqc thnh ton. Thue thu nhp hon li duqc ghi nhn vo bo co ket qu hog ding kinh donh trir truong hqp khon thue d6 c6 lien qun den cc khoin rmic &roc ghi thing vo von chit s hm. Trong truong hqp do, thue thu nhp hon li cling duqc ghi thing vo win chit soy httu. Ti sn thue thu nhp hon li v nq thue thu nhp hon li phi tr duqc bt tr khi Cong ty c6 quyen hop phi? bt gi ti sn thue thu nhp hien hnh voi thue thu nhp hien hnh phi n6p v khi cc ti sn thue thu nhp hon li v nq thue thu nhp hon li phi tr lien qun ti thue thu nhp donh nghiep dtrqc qurt 15, bei cling mgt co qun thue v Cong ty c6 du dinh thnh ton thue thu nhp hien hnh tren co s thun. Vic xc dinh thue thu nhp cu Cong ty cn cir vo cc quy dinh hien hnh ve thue. Tuy nhien, nhng quy dinh ny thy dei theo timg th6i ky v viec xc dinh su cng ye thue thu nhp donh nghiep tuy thuoc vo ket qu kiem tr cu co qun thue c6 thim quyen. Cc loci thue khc dtroc dp dung theo cc lut thue hien hnh ti Viet Nm. 6. TIEN VA CAC KHOAN TIXONG D'ONG TIEN Tien mt Tien giri ngn hng Trong do: Tien gui cti Nh ddu tu. Tien giri thnh ton bit trir gio dich chimg khon Trong do: Tien pit cit Nh ddu tu. Cc khon Wong ducmg tien 31/12/ /12/

18 CONG TY CO PHAN CHNG KHOAN DA Kid SO 18 LY ThuOng Kiet, qun Hon Kiem HA NOi, CHXHCN Vi'et Nm Bo co ti chinh Cho nm ti chinh ket thtiic ngy 31 thing 12 nm 2014 THYET MINH BAO CAO TAI CHiNH (Tiep theo) MA SO B 09-CTCK Cc thuyit minh ny l mt b phn hop thnh v cn duos cloc clng theri voi bo ccio ti chinh kem theo 7. CAC KHOAN DA TAI CH1NH NGAN HAN 31/12/ /12/2013 Chting khofin kinh donh CO phieu chu niem yet - gio dich phi tp trung (i) CO phieu niem yet Dn ttr ngin hn khic Hqp tic du tu, fly tht gin ly vn, uy tht qun ly dnh muc du to (ii) Hqp dting mu chirng khon, bn chimg khon Gio dich IcY guy chimg khon (iii) Trir: Dg phong gim O du to ngin hrt Du phong chirng khon chu niem yet ( ) ( ) Du phong chirng khon niem yet ( ) ( ) Du phong hqp tic dl to ( ) ( ) ( ) Dn ttr thi chinh ngin hn (i) DOi ydri cc khon cln tu ngn hn c6 phieu chu niem yet, ti ngy 31 thing 12 nm 2014, COng ty dft dnh gi inot cch thn trong ye rili ro gid cu cc c6 phieu ny NIA du tren co sod thu thp bc) gi dm 3 cong ty chimg khon (trinh by ti Thuyet minh so 5) de 'rich lp du phng gim gid cho cc khon du to ny y6i s6 tien l d6ng. Cong ty d thn tr9ng dnh gi v tin Wong rng thong tin tren cc bdo gid thu thp duqc phi hqp veri mite do gim gi cu cc khon du tu ny. (ii) The hien so du cc hqp d6ng hqp tt du tu, uy tht qun ly von v fly tht qun ly dnh mc du tv vn chimg khon chu niem yet. Ti ngy 31 thing 12 rm 2014, C6ng ty da dnh gi mot cch thn trung v du tren cu s thu thp bo gi dm 3 tong ty chimg khon v khn dinh Cong ty khong phi trfch lp du phong gim gid cho cc khon du to ny. (iii) Gio dich ky guy chimg khon phn nti s6 tien Cong ty (IA cp cho nh du tu thong qu dich vu v ti khon ky qu9. Cong ty kiem sor rui ro hot dong ny thong qu yiec qun ly s6 luqng v gid tri chirng khon ti tirng thtri diem.

19 I CONG TY CO PHAN CHNG KHOAN DA Kid S6 18 Ly Thuimg Kiet, quan Hon Kim H N0i, CHXHCN Viet Nm THYET MINH BAO CAO TAI CHINH (Tiep theo) Cow thuyk minh ny l mt b() phn hop thnh v cn dirge cloc clng tht vol bcio ro tt chinh kern theo Bo cio ti chinh Cho nm ti chinh ket thtic ngy 31 thng 12 nm 2014 MA SO B 09-CTCK 7. CAC KHOAN BA T. TAI CHiNH NGAN HAN (Tiep theo) Chi tiet dikr phong cac khon du tu ti chinh ngin hn: So vi gi thi trgemg Gi tri theo so ke toin Tng Giim 'Ding gi tri theo gi tht trong Chi tieu 31/12/ /01/ /12/ /01/ /12/ /01/ /12/ /01/2014 CO phieu niem yet Ting COng ty CO phan Dich vu Ky thuat Diu khi Ting Cong ty Co phan Dich vu TOng hop Diu khi CongtyC6phinDutuHtngvDothiDiukhi Ong ty CO phan Nh v moi truon xnh An Pht Cc c6 phieu khic thic du to Ong ty C6 phan Diu tu v Thuong mi Diu khi Song H6ng Ting Cong ty Co phan Dich vu Ting hop Diu khi CO phieu chin niem yet Tong Ong

20 CONG TY CO PHAN CHITNG KHOAN DA KHf s6 18 Ly Thueng Kiel, qun Hon Kiem H N0i, CHXHCN Viet Nm THYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuygt mink ny l mot bo phon hop thnh v cn cluvc doc cljng tht vt bo co ti chinh kem theo Bo co ti chinh Cho nm ti chinh ket thin ngy 31 thing 12 nm 2014 MA SO B 09-CTCK 8. CAC KHOAN PHAI TH NGAN HAN Chi tieu 1.Phil thu khich Wing (i) 2. Tri trtr&c cho nguiri bin 3. Phil thu bot deng gio dich cluing khoin - Phi thu to chic Ot hnh (bo lnh phit hnh) chimg khon 4. Thug GTGT dtrqc khn trir 5. Phil thu nei bo 6. Phil thu khic (ii) Cong s4 du nm SO phit sinh lily ke tir din nm den cuoi SO cuoi nm So du phong di 'Ding se Qu hn Kho dot Ting Giim Tong se Qu hn Kho doi 141) S6 du cc khon phi thu lchch hng bo gem deng phi thu mot Whom cc nh du tu ti thnh ph6 He Chi Minh theo cc hcip &Ong hcfp tic du tu. Ti ngy (i) 31 thing 12 nm 2014, cc nh du tu d0 sir dung gid tri cc c6 phieu so huu, tien mt v cc giy chng thn quyen sir dung dt ti thnh ph6 He Chi Minh (C8ng ty d ky hcrp deng vori mot ding ty thm dinh gid doc lp de dinh gin cc quyen sir dung dt nett tren) v mot s6 ti sn ldic vei tong gi tri dong dm bo cho kh nng thnh town cho s6 du nq ny. Bn Gim d6c Cling ty tin tucmg rng, gi tri quyen sir dung dt neu ten d duqc dinh gi pit hop vi gi thi trueng, ti sn bo dm co tfnh thnh khon co v Cong ty c6 the kiem sot v thnh 19 ti sn thu hei nq v gi tri co the thu hei dit de bit dp so du cc khon phi thu co lien qun. Do do, COng ty khong trich lp du pheng phi thu d6i vol ct khon phi thu ny. (ii) Chi tier so du cc khon phi thu Ichc nhu su: CO tirc v li ti6n giri Phi thu do chi h0 d6i tic Phil thu ve hcrp deng lcy quy chimg khoin Phi thu khic 31/12/ /12/

21 S I CONG TY CO PHAN CH'NG ICHOAN DA Kill SO 18 Ly Thuong Kiet, qudn Hon Kiem Bio co di chinh H NOi, CHXHCN Viet Nm Cho nm ti chinh ket tit& ngy 31 thng 12 nm 2014 THYET MINH BAO CAO TAI CHINH (Tiep thet) MA SO B 09-CTCK Cc thuyit minh ny l mot bo' phdn hop thnh v cn th.cic doc dng thol voi bo ro tr chinh kern then 111 I I 9. TAI SAN CO DINH HIV HIM! NGYEN GIA Ti ngy 01/01/2014 Tng trong nm TO ny 31/12/2014 Thiet bj vn phong Phtecmg tin vn ti COng GIA TRI HAO MON LY ICE TO ngy 01/01/2014 Khdu ho trong nm Ti ngy 31/12/2014 GIA TRI CON LAI Ti ngy 31/12/2014 Ti ny 31/12/ Nguyen gid cu TSCD bo gom cc TSCD dd khdu ho het nhung vn con sir dung vi gi citing (31 thn 12 nm 2013: dong). 1:6 l 10. TAI SAN CO DINH VO HINH NGYEN GIA Ti u ngy 01/01/2014 Tng trong nm PhAn mem ling dung ltic Ttmg Ill 11 I I Ti ngity 31/12/2014 GIA TM HAO MON LOY Kt TO ngity 01/01/2014 Khu ho trong nm TO ngy 31/12/2014 GIA TRI CON LAI TO ny 31/12/2014 Ti ngy 31/12/ Nguyen gid cu TSCD bo gom cc TSCD dd khdu ho het nhtmg vn con sir dung vt gift trj l deng (31 thng 12 nm 2013: dong).

22 CONG TY CO PHAN CHtrNG KHOAN DA Kilt SO 18 Ly Thutmg Kiet, qun Hon Kim $ H Nei, CHXHCN Viet Nm THYET MINH BAO CAO TAI CHINH (Tiep theo) 11 Bo co ti chinh Cho nm ti chinh ket tilde ngy 31 thng 12 nm 2014 MA S6 B 09-CTCK Ccic thuyit minh ny l mot 1,0 phn hop thnh v cn duo-c doc djng thi vori bo co ti chinh kem theo 11. TIEN NQP QI( HO TR() THANH TOAN 31/12/ /12/2013 Tien nep bn du Tien Op bei sung Tien li phn b6 trong nm THS VA CAC KHOAN PHAI NQP NHA Isf(IC Thue gid tri gi tng dau r Thue thu nhp c nhn Thue nh thu 31/12/ /12/2013 ' CHI PHI PHAI TRA 31/12/ /12/2013 ' Chi phi li vy Chi phi trich Mr& chi phi hop dong to vn Chi phi trich truck thu lo dm Hei d6ng Qun tri v Bn Kiem sot Chi phi li trich truerc Hop dong mu gom tri phieu Chi phi phi tr khdc I B 14. CAC KHOAN PHAI TRA, PHAI NQP NGAN HAN KHAC 31/12/ /12/2013 Nhn dt coc tir cc to chirc di chinh Phi tr SO Gio dich thnh ton bit trir 3 ngy cuoi nm Phi tr, phi nep khc

23 CONG TY CO PHAN CHVNG KHOAN DA Kid s6 18 Ly Thutrng Kiet, qun Hon Kim Bo co ti chinh H Nei, CHXHCN Viet Nm Cho nm ti chinh k& thc ngy 31 thng 12 nm 2014 THYET MINH BAO CAO TAI CHINH (Tiep theo) MA SO B 09-CTCK Ccic thuyit minh ny l mt b phn hop thnh v cn drive doc gong thdri vdri biro co ti chinh kern theo 15. VON CHiJ SO Htr Thy doi trong von chit' sdr hem V'On dieu Ig Thing dir von ct, pith' Quy chr phong ti chinh LO Iuy ke T31 ngiy 01/01/ ( ) G6p von trong nm Lqi hun trong nm TOng Ti ngy 01/01/ ( ) Lqi nhun tong nm Trich lp quy khen ( ) ( ) thuong, phc lqi TO net), 31/12/ ( ) SO c6 phieu 31/12/2014 Von co phan eine du)* VOn c6 phin di phit hinh CO phieu phe thong Se c6 phieu hien Bng ltru hnh CO phieu pile thong Bien Ong s6 c6 phlin trong nm nhtr su: Tit. 01/01/2014 den 31/12/2014 SO c6 phieu SO du tu nm CO phieu ph& hnh trong rm So du cuoi flint DOANH TH KHAC Nim 2014 Nm 2013 Donh thu hot dong mu chimg khon, bn chimg khon Donh thu li tien gi Donh thu y thdc qun ly dnh!lux du tu, hqp tdc du ttr, y thc qun ly von (*) Donh thu gio djch ky quy chimg khon Donh thu khdc (*) Phn nh phn ti Cong ty thu duqc t r cc hqp deng ky yeti cdc t6 chirc v c nhn trong nm. Hog den y thc qun 19 dnh intic du to Cong ty chiu ri ro v hog tleng hqp tdc du tu, uy thc qun 1y von Cong ty htremg phi c6 dinh kbng chiu rj ro.

24 CONG TY CO PHAN CHtrNG KHOAN DA KHI SO 18 LY Thutyng Kidt, qun flon Kiem H NOi, CHXHCN Vidt Nm Brio co ti chinh Cho nm ti chinh ket th6c ngy 31 thng 12 nm 2014 THYET MINH BAO CAO TA! CHiNH (Tiep theo) MA SO B 09-CTCK Ceic thuyit mink ny l m(rt 1)0 phejn hop thnh v cn du-cfc clot &Mg thi vi bo ccio tr chinh kern theo 17. CHI PHI HOAT DQNG KINH DOANH Nm 2014 Nm 2013 Chi phi hog dong moi gieri thing khon Chi phi hog dong du tir chimg khon, g6p von Chi phi hog dong to vn Chi phi hog dong hru ky chimg khon (Hon nhp)/trich lp chi phi du phi:mg ( ) Chi phi khdc (i) (i) Chi phi khdc chic yeu bo gom chi phi Ili tien giri phi tr nh du tu, chi phi mi phi tr cho cc khon tien COng ty nhn dng truck t6 cc ded tc de thu gom tri phieu v chi phi ttrcmg 6ng vi donh thu ye bo chi so PVN-Index ghi nhn trong nm. 18. CHI PHI QAN LY DOANH NGHIEP Nm 2014 Nm 2013 Chi phi nhn vien qun ly Chi phi vt lieu qun 15, Chi phi di) clung vn phng Chi phi kill' ho TSCD Thue, phi v Id phi Chi phi du phong (*) Chi phi djch vu mu ngoi v chi phi khic (*) The hidn phn trich lp du phong phdi thu Idt6 dei tht hidn theo cc quy Binh ti Thong to so 228/2009/TT-BTC ngy 07 thng 12 nm 2009 cili BO Ti chinh. 19. LAI CO BAN TREN CO PHIE Viec tinh tod li co bn tren CO phieu cu Cong ty duqc tht hidn teen c s6 cc sit') lieu su: Nm 2014 Nm 2013 Lqi nhudri de tinh li co bn ten CO phieu () SO binh qun gi guyed cii co phieu phi) thong de tinh li c bn ton co phieu (CO phn) Li c bin tren co phieu () CAM 'CET TRE HOAT DOG Ngy 03 thng 4 nm 2010, Chi nhnh Cling ty CO phn Chimg khon Du Ichi ti thnh ph6 HO Chi Minh d ky Hqp dong thud nh ti qun 1, thnh pho HO Chi Minh vi gi thud bn du l SD/thng. Ke tiz thng 02 nm 2013 den thng 4 nm 2014, dcrn gi thud duqc Alp dung l SD/thng. 'Thi hdn thud l 5 nm duqc tinh tit ngy 01 thng 5 nm 2010 den het ngy 30 thng 4 nm Ngy 01 thng 7 nm 2013, Cong ty d ky hqp ding thud mot phn t6 nh ti s6 18 Ly Thutmg Kidt, H NOi yeti TOng Cong ty Du lich H NOi de lm irk' str lm vidc vi gid thud /m2/thng. Thi Iln thud l 10 nm ke th ngy 01 thng 8 nm 2013.