654

CONG TY CO PHAN CHeNG KHOAN DAU Kid (Thanh lap tai mxac COng hoa Xa 1*. Chu nghia Vi'0 Nam)

BAO CAO TAI CHiNH QU'k II NAM 2017 CHO KY HOQT DQNG Tif NGAY 01 THANG 04 NAM 2017 DEN NGAY 30 THANG 06 NAM 2017

Thang 7 nam 2017

CONG TY CO PHAN CHUNG KHOAN DAU KIII S6 18 LS, Thutmg Kis t, quian Hoan Ki6m Ha N6i, CHXHCN Vi4 Nam

MUC LUC

NOI DUNG TRANG

BAO CAO TINH HINH TAI CHINH 2 - 5

BAO CAO KET QUA HOAT DONG 6 - 8

BAO CAO LUU CHUYEN TIEN TB 9 - 11

BAO CAO TINH HINH BIEN DONG VON CHO SO Hai 12

THUYET MINH BAO CAO TAI CHiNH 13 -31

1

MAU SO B 01-CTCK Ban hanh theo ThOng ttr sd 334/2016/TT-BTC ngay 27 thang 12 nArn 2016 cUa BO Tai chinh

LONG TY CO PHAN CHUNG KHOAN DAU KHI

SO 18 LS, Thuting KiOt, quart Hoan Kiem Ha N0i, CHXHCN Viet Nam

BAO CAO TINH HINH TAI CHiNH Tqi ngay 30 thcing 06 nom 2017

SAO CAO TINH BINH TAI CHINH

CHI ULU Ma s6

ThuyCt minh

30/06/2017

Don VND

01/01/2017

TAI SAN

A. TAI SAN NGAN HAN (100=110+130) 100 624,637,944,329 617,256,707,891

L Tfii sin di chinh 110 618,988,793,521 611,880,168,085

1. Tan va cac khcpan tuong throng t Can 111 5 r

65,847,357,778 r 97,045,292,907 r

1.1. Tidn 111.1 25,747,357,778 16,945,292,907 r

1.2. Cac khoan tucmg throng lien 111.2 40,100,000,000 80,100,000,000

2. Cac tai san tai chinh ghi nhin thong qua Ili/16 (FVTPL) 112 7 35,729,571,632 30,728,161,393

3. Cac khan cho vay 114 7 256,752,518,678 213,332,950,999

4. Clic tai an tai chinh son sang da ban (AFS) 115 7 222,589,956,244 227,608,056,244

5. Du phongsuy gam gia tri cac tai san tai chinh va tai an the chip

116 9 (16,254,109,222) (14,138,078,713)

6. Cac khan OE thu 117 10 9,439,742,369 10,487,697,860 .

61. Phai thu ban the tai San tai chinh 117.1 r

6.2. Phcii thu va da thu ca tac, lien lai ca c tal scin tai chinh 117.2 9,439,742,369 10,487,697,860

7. Phai thu the dich vu CTCK cung cap 119 10 12,417,032,591 13,088,024,570

8. Cac khan phi' thu khac 122 10 43,371,004,572 43,676,471,911

9. Du phongsuy giant gia tri cac khan phai thu 129 11 (10,904,281,121) (9,948,409,086)

II. TM san ngin han khic 130 5,649,150,808 5,376,539,806

1. Tam (mg 131 566,425,000 1,846,106,000

2. Vit to van phang, ang co, dung cu 132 369,068,534 158,947,309

3. Chi phi tra trubc ngin han 133 580,774,962 596,393,024

4. Cam c6, the chap, ky quy,14 mix ngan han 134 -

5. Tai san ngin han khac 137 4,341,882,312 2,984,093,473

6. Du phongsuy gjarn gia trj di san ngan han khitc 139 (209,000,000) (209,000,000)

B. TAI SAN DAI HAN (20220+250) 200 22,578,072,185 23,227,455,438

L Tii sin c6 dinh 220 833,136,701 1,106,042,831 r r

1. Tai sail c6 dinh hair hinh 221 12 403,047,682 487,640,602

- Nguyen gia 222 17,361,964,052 18,295,040,030

- Gia tri hao mon lily ld 223a (16,958,916,370) (17,807,399,428)

2. Tai sin c6 dinh v6 hinh 227 13 430,089,019 618,402,229

- Nguyen gia 228 14,549,492,695 14,549,492,695

- GO tri kw manthy ki 229a (14, 119,403,676) (13,931,090,466)

IL TM sin dii him khsic 250 21,744,935,484 22,121,412,607

1. Cam cti,thA chap, IcS, guy, ky ctrgc dai han 251 1,408,990,000 1,767,779,710

2. Chi phi tia truac dai han 252 10,598,509,760 10,873,471,128

3. Tian n6p Qu'y 1-16 trq thanh town 254 14 9,737,435,724 9,480,161,769

TONG CQNG TAI SAN (2711004-200) 270 647,216,016,514 640,484,163,329

2

CONG TY CO PHAN CHUNG KHOAN DAU Kid SO 18 Ly Thutmg KiOt, gar' Hoan Kiem Ha NOi, CHXHCN ViOt Nam

MAU S6 B 01-CTCK Ban hanh theo Th6ng tu s6 334/2016/TT-BTC ngay 27 thing 12 lam 2016 dm BO Tai chinh

BAO CAO TINH HiNH TAI CHiNH (Tiep theo)

Tgi n,gay 30 (hang 06 neon 2017

M8 Thuyet

Don vi: VND

Cid TIEU so mink 30/06/2017 01/01/2017

C. NQ PHAI TRA (300=310+340) 300 41,738,108,271 37,083,246,960

1. Nq phai tra ngin han 310 41,637,635,529 36,982,774,218

1. Phai tra hoat Ong giao dich cluing khoan 318 1,110,401,839 940,696,266

2. Phai tra ngueri ban ngin han 320 42,272,788 44,261,788

3. NguOi mua tra tien tnrlic ngin han 321 244,270,000 351,026,645

4. Thue va cac khoan phil nlip Nha nu* 322 816,999,678 1,142,058,014

5. Phai tra ngutd lao dOng 323 - 19,156,148

6. Clic khoan trich Op phlic Iqi nhin vien 324 172,986,877 495,804,299 i

7. Chi phi phii tri ngin han 325 496,761,765 926,186,719 .0

8. Doanh thu chtra that hiOn nim hall 327 599,999,988 -

9. Cac khoan phii tra, phai nOp khac ngin ban 329 15 37,701,559,671 33,082,401,416 1 1

10. Qu51 khan thtrang, phlic loi 331 452,382,923 (18,817,077)

H. No• phii tra dai han 340 100,472,742 100,472,742

1. Nhan 14 guy, kjf CUQ'C did han 352 90,000,000 90,000,000

2. Du phang bOi thutmg thiet hai cho Nhi du to 355 10,472,742 10,472,742

Thuyet CHi TIEU mink

30/06/2017 01101/2017

D. VON CH11 SO HUU (40410) 400 605,477,908,243 603,400,916,369

L Vim chit so' him 410 16 605,477,908,243 603,400,916,369

1. VOn diu to clia chic sa hau 411 665,852,970,360 665,852,970,360

1.1. VOn gcip cake chit sO him r

411.1 r

598,413,000,000 r 598,413,000,000

a. CO phieu phi!. thong 411.1a 598,413,000,000 598,413,000,000

b. CO' phieu era cliii 411.1b -

1.2. ThOng der von al phiin r 411.2 67,439,970,360 67,439,970,360

2. Chenh tech diuth gia tai san theo gia tri hop IS, 412 (7,596,320) -

3. QUY du trli b6 sung vOn dieu 10 414 3,375,291,013 3,375,291,013

4. Qu9 du phong tai chinh va n:ti ro nghiep vu 415 3,364,941,013 3,364,941,013

5. (LS) chua phial ph6i 417 (67,107,697,823) (69,192,286,017) r

5.1. (Le) &I (hero hifn 417.1 (67,107,697,823) (69,192,286,017)

5.2. Lai nhu4n data thefc hifn 417.2

IL Nguan kinh phi vi cit01 khic 420

TONG CONG VON CHil SO IltrU 605,477,908,243 603,400,916,369

TONG CONG NOPHAI TRA 440 647,216,016,514 640,484,163,329 VA VON CHIJ SO Hlill (440=300+400)

NIELAN DA PHAN PHOI CHO NHA DAU 450

1. Lcri nhu(in di phin phei cho Nhi to trongnarn 451

MAU Sly B 01-CTCK Ban hanh theo Thong tu so 334/2016/17-BTC

ngay 27 thang 12 nam 2016 dm BO Tai chinh

CONG TY CO PHAN CHUNG KHOAN DAU Kid Só 18 Ly Thuting Kik, quart Hoan Kiem Ha N0i, CHXHCN Viet Nam

BAO CAO 'I'iNH HINH TAI CHINH (Tap theo)

Tai ngay 30 (hang 06 nam 2017

M5 Thuyit

so minh 30/06/2017

Don vi: VND

01/01/2017

r 008 2,115,234 1,614,441

r 021 1,613,468,312 1,573,521,691

r 021.1 1,586,102,715 1,520,965,386

r 021.2 2,764,552 26,261,660

i., 021.3 19,430,348 23,404,678

ir 021.4 35,927 35,927

ir 021.5 5,134,770 2,854,040

21.6

22 177,098,063

22.1 177,098,063

CAC CIIi TIEU NCOAI BAO CAO TINH HINH TA1 CHINH

CHi TIEU

A. TAT SAN CiJA CTCK VA TAT SAN QUAN LY THEO CAM KET

1. Tai san tai chinh niem yk/dang ky giao dich tai VSD cua CTCK

B. TAI SAN VA CAC KHOAN PHAI TBA. VETAI SAN QUAN LY CAM KIT vOi KHACH HANG

So 'ming chang khodn

1. Tai san tai chinh niem yat/dang Icy giao dich tai VSD cfia Nha dau to

a. Teti san tai chinh giao dich tie do chuye'n nhirimg

b. Titi sankW. chinh han the chuyin nhuvng

C. Tel san tai chinh giao dich cam co

d. rai san tai chinh phong taa, tam gia

e. Teti san tai chinh cher thanh locin

f Tai san tai chinh cha cho vay

2. Tai san tai chinh da km ksf tai VSD va chtra giao dich dm Nha dau tu

a. Teti san tai chinh del heu lef, toi VSD vet chtea giao dich, to do chuyin nhteong

4

CONG TY CO PHAN CHUNG KHOAN DAU KHI

MAU SO B 01-CTCK SO 18 L' Thuang Kigt, Tian Hoim Kiem

Ban hanh theo Then to sO 334/2016/TT-BTC Ha NOi, CHXHCN Viet Nam ngay 27 thang 12 nam 2016 Oa BO Tai chinh

BAO CAO TINH HiNH TAI CH iNH (Ti4 theo)

Tai ngay 30 thang 06 nam 2017

CAC CHI TIEU NGOAI BAO CAO TINH HINH TAI CHINH (Tiep theo)

Ciii TIEU Ma Thuyb so minh

30/06/2017

Don vi: VND

01/01/2017

B. TAI SAN VA CAC KHOAN PHiU TRA vE TAI SAN QUAN Li' CAM KtI' VI% KHACH HANG (Tap theo)

• 026

• 027

F 027.1

27.2

• 029

F 029.1

029.2 F

031

031.1

F 031.2 F

035

I. Tien gui cua khfich hang

1.1. Tian girl caa nha deu to va giao Bich chirngkhoan theo phuang thirc ding ty chang khoan quan 1y

a. Tan gal cart Nha ciciu lu vj giao dich cluirag khoan theo phuang thtic CTCK qucin

b. Tien caa Nha ddu giao dich cluing khoOn theo phuong &tic Ngan hang thtrang mai quim ly

1.2. Tian giri bu trlr va thanh town giao Bich chirng khoan

a. Tan gal bit irir va thanh loan giao dich chting khocin cact Nha ddu to trong nu&

b. Tiin gui bi: trir va thanh loan giao dich cluing khocin caa Nha ddu mac ngobi

2. Phai tra Nha clan to va tien giri giao dich chtIng kilo& theo phucmg thirc CTCK quail IY

2.1. Phai tra Nha ddu 1u trong ntrac vj tan eel giao dich thing khocin theo phttcrag thus CTCK quart 15

2.2. Phai tra Nha dire to nu& ngoai ve tijn girl giao dich chting khoan theo phirong Mac CTCK quern 1j,

3. Phai tra co arc, gem va Iai trai phieu

274,355,542,286

273,723,393,484

273,723,393,484

632,148,802

174,662,722

457,486,080

274,254,985,065

222,244,711,293

457,486,080

0,557,221

225,367,043,907

210,672,870,941

210,672,870,941

14,694,172,966

14,237,380,126

456,792,840

225,283,651,332

224,826,858,492

456,792,840

83,392,575

TRA N Till MINH HIEN

DINH THI LAN PIRIONG Ngtriri lap bill' Ka town truirng

Ngay !hang 7 nam 2017

PH6 GI Am Doc goy& an, Atfif

5

MAU SO B 02 -CTCK Ban hanh theo Thong ttr s6 334/2016/TT-BTC

ngity 27 thang 12 nom 2016 dm Be Tai chinh

CONG TY CO PHAN CHUNG KHOAN DAU KHf S6 18 14, Thuong Kiet, qu4n Hoar' Kiem Ha Nei, CHXHCN Viet Nam

BAO CAO KET QUA HOAT DONG

Cho Icj, hoot acing to ngay 01 tilting 04 nom 2017 din ngay 30 (hang 06 nom 2017

BAO CAO THU NEOPTOAN DItN MING

CHi TIED I1 sn

Thilytt minh

QUI? 2/2017 QUI? 2/2016 LOY ICE NAM NAY DEN

HET QUI?

Dan VND

LOY KE NAM TRUOC DEN HET Quf

L DOANH THU HOAT DONG

1.1. Lai ti} ciic tai san tai chinh ghi nhen thong qua lai/I6 0 1 823,688,483 3,003,162,204 831,967,379 3,468,507,917 (FVrPL)

a. Ldi ban Mc gal san tai chinh FY7'PL r 01.1 17 488,577 1,830,331,964 980,959 2,191,270,977

b. Chenh loch tang dcinh gia lai &lc TSTC thong qua 111/13 1.2 34,706 7,596,320

h. Cei tt.c, tiin 111i phat sinh ter tai son tai chinh FVTPL 01.3 18 823,165,200 1,172,830,240 823,390,100 1,277,236,940

1.2. Lai tit cac khoan cho vay va phai thu r r

03 18 7,879,436,849 5,526,016,383 14,675,943,244 13,719,048,739

1.3. Lai ti} cac tai san tai chinh sin sang de ban (AFS) r

04 18 1,045,176,820 1,045,176,820 388,845,500

1.4. Doanh thu nghiep vp mei gi6i chirng khoitn 06 7,227,217,930 4,474,990,705 12,394,665,754 9,660,162,289

1.5. Doanh ti] nghiep vu boo lank daily phat bath chirng khoin

07 9,090,909 32,989,091 9,090,909

1.6. Doanh thu hoot dengtu yin tai chinh 08 3,841,210,227 7,413,817,153 4,481,010,227 8,766,498,971

1.7. Doanh thu nghiep vu luu ky chitngkhoan 09 2,109,821,646 1,908,440,177 4,189,687,248 3,949,478,668

1.8. Thu nhOp hoot Ong khk 11 456,880,395 1,098,688,921 910,403,296 1,888,842,267

r r r ging doanh thu hoot Ong 20 23,383,432,350 23,434,206,452 38,561,843,059 41,850,475,260 (20=01+03+04+06+07+08+09+11)

6

MAU SO B 02 -CTCK Ban hanh theo Thong to s6 334/20I6/TT-BTC

ngay 27 thang 12 nam 2016 dm BO Tai chinh

CONG TY CO PHAN CHUNG KIIOAN DAU 56 18 L9 Thutmg Ki6t, quart Roan Kim Ha NOi, CHXHCN Vi6t Nam

BAO CAO KET QUA HO“ BONG (Tap theo)

Cho 10 hoot di ng tir ngery 01 (hang 04 nom 2017 ego ngay 30 !hang 06 nom 2017

CHI TIEU

11. CIII PHI BOAT DONG

M3

so

Thuyh mink

Q111? 2/2017 Q IA' 2/2016 LIN Kg NAM NAY DEN

uf

Dun vi: VND

LOY ICE NAM TRU'OC DEN 1IETQUf

•

2.1. L6 cat tai san tai chinh ghi nhan th8ng qua lai/18 (FVTPL) 21 1,054,910 480,437,145 8,759,520 512,865,799

a. LS ban ceic tai san tat chin!, FVTPL

b. Chenh lech giant dank gid kit cdc TSTC thong qua /0/ 1J,

21.1

21.2

1 7 1.054,910 480,437,145 8,759,520 512,865,799

(FVTPL)

c. Chi ph! giao dick mua cdc tai san tat ch(nh FVTPL 21.3

2.2. Chi phi hoot dOng to doanh 26 216,776,537 218,621,368 465,396,661 508,094,198

2.3. Chi phi nghiep vp m8i gi8i chirng khoitn 27 5,365,530,614 4,972,528,035 10,624,847,637 11,055,514,793

2.4. Chi phi hoot dOngtu van tat chink 29 2,015,591,284 2,703,608,680 5,142,577,119 5,654,863,507

2.5. Chi phi nghi6p vp luu kj, chin% khogn 30 2,237,187,674 2,138,635,293 4,424,354,355 4,241,041,684

2.6. Chi phi cac djch vu khac 32 19 4,457,480,099 6,711,080,063 3,757,523,541 6,829,871,169

Trong d6: Chi phi sfra Iji giao dich chang khodn, 131 khdc 33

COng chi phi host dung (40=21+26+27+29+30+32)

iII DOANH THU HOAT DQNG TAI CHINH

40 14,293,621,118 17,224,910,584 24,423,458,833 28,802,251,150

1. Chenh tech lei tjf gia hbi doiti da va chua thus hien 41 24,135,930 36,176 27,084,748 3,820,176

2. Doanh thu, du thu c6 tirc, lai tiPn gvi ngan hang kh8ng djnh

42 901,382,457 1,322,162,832 2,048,271,795 2,949,417,199

3. Doanh thu khac va dtiu to 44

COng doanh thu hoot dOng ad chinh 50 925,518,387 1,322,199,008 2,075,356,543 2,953,237,375

(50 = 41+42)

IV. CIE PHI TAI CHINH

1. Chenh lech to tj, gia h6i doai da va chtra thuc hien 51 1,232,704 2,617,002 5,619,444 6,195,254

COng chi phi thi chinh (60=51) 60 1,232,704 2,617,002 5,619,444 6,195,254

V. C731 PHI BAN HANG 61

7

INH TM LAN PHUONG Ke loan main

. • 2 6 - c •

CONG TY • 0 CO 11 AP4

* I CHL1NG KHO 0 • \\DAL! KI-11/ 0

-A?• PHO GIAM floc

eirrIkv xav eleuvi

MAU SO B 02 -CTCK Ban hanh theo Thong to s6 334/2016/TT-BTC

ngay 27 thang 12 nam 2016 °O HO Tai chinh

CONG TY CO PHAN CHUNG KHOAN DAU Kill S6 18 Lj, Thubng Kiet, quCut Han Kiem Ha N6i, CHXHCN Viet Nam

BAO CAO KET QUA HOAT DONG (nip theo)

Cho ItY hoot Ong tit ngay 01 Chang 04 nam 2017 din ngay 30 timing 06 nam 2017

CHI TitU N15 Th u

su mi nh QUY 2/2017

LOY Kt NAM NAY DEN QUY 2/2016 HET QUY

Don vi: VND

LOY KE NAM TRUtiC DEN HET QUY

90

91

200

500

501 21

20 5,544,944,208 5,759,548,876 13,710,222,559 12,816,348,467

4,469,152,707 1,769,328,998 2,497,898,766 3,178,917,764

91,982,808 92,689,453 1

6,000,025 16,400,000 6,000,025 662,403,962

85,982,783 (16,400,000) 86,689,428 (662,403,961)

4,555,135,490 1,752,928,998 2,584,588,194 2,516,513,803

4,555,135,490 1,752,928,998 2,584,588,194 2,516,513,803

4,555,135,490 1,752,928,998 2,584,588,194 2,516,513,803

V. CHI PHI QUAN LY CONG TY CHtTNG KHOAN

VL KET QUA HOAT DONG (70-20+50-40-60-62)

VII. THU NHAP KHAC VA CHI PHI KHAC

1. Thu nhap kit&

2. Chi phi kinic

COng tat qua hoot (Xing khfic (80=71-72)

VIII. TONG LOI NHUAN KETOAN TRUbC TRUE (9070+80)

1. Lai nhuan dA thuc hign

IX. LOI NIRJAN KETOAN SAID THUt TNDN (200-90)

X. THU NHAP THUAN TREN CO PHIEU Pio THONG

1. Lai ca j 6n trail c4 phitu (D6'necti phi4u)

62

70

71

72

80

THAN Till MINH HIEN Nguiri lip bleu

Ngay dicing 7 nam 2017

8

CONG TY CO PHAN CHITNG KHOAN DAU Kill S6 18 14 Thuang Ki6t, qtfin Hob Kim Hi NOi, CHXHCN Vi'et Nam

MAU SO B 03b -CTCK Ban hanh theo Thong to sii 334/2016/TT-BIC ngiy 27 thing 12 nam 2016 dm BO Tai chinh

BAO CAO LU'U CHUYEN TIEN T1S (Theo phi:mg p&p Van IVO)

Cho 10 hog, Ong tit ngay 01 thing 04 nom 201 7 Olin ngely 30 dicing 06 mint 2017

BAO CAO LISUCHUYEN TI1IN Tt

CIII TIEU so

Thuyi:t QUir 2/2017 minh

Don vi: VND

Q 2/2016

L Luu chuyen tien tir hogt ding kinh doanh

1. Lqi nhuin trinfic Thue Thu nhjp doanh nghiep 01 2,584,588,194 2,516,513,803

2. Dieu chinh cho cac khan: 02 4,463,515,274 8,053,809,776

- Khdu hao TSCD 03 272,906,130 580,411,019

- Cac khocin du pitting 04 3,071,902,544 5,807,316,317

- (- Lai) hoac (+ le) chenh tech tY gid hdi do& clura thuc hien. 5

- Ldi, ld de hope clang dAu to (&u m cong ty con, lien doanh, lien kit)

7

- Dtt thu tien a r 08 1,118,706,600 1.666.082.440

- Cat khoin (lieu chinh khac 9

3. Giam cac doanh thu phi tien te 20 (7,596,320)

- Lai dinh gia gi tri cac tai sin tai chinh gtti nhan thong qua

ket qua kinh doanh 21 (7,596,320)

3. Lori nhuiin tir hoit dang kinh doanh tram thay di yen 30 7,040,507,148 10,570,323,579 Itru deng

- Tang (giant) tin sin tai chinh ghi nhan thong qua ldi./13 31 (5,00),410,239) (10,008,505.378) Fil'I'PL

- Tang (Van) car klwitn dclu m gid din ngiry dem hon 32

- Tang (glean) cac khoim cho vay 33 (43,419,567,679) (68.281.779,100)

- Tang (glom) tai seat tai chinh sin sang di ban AFS 34 5,018,100,000 10,280.740,000

- (-) Tang, (+) giam phdi thu ban cac tat sin tai chinh 35 (646,058,700)

- (-) Tang, (+) gicim pluli thu va du thu c5 tiic, tien Idi cac tai sin tat chinh

36 1,029,622156 (140,395,748)

- (-) Tang, (+) giam cac khoan phdi thu cac djch vo CTCK cung cdp

37 670,991,979 (5,306,154,547)

- (.) Tang, (+) giam cac khain phai thu khiac 39 305,467,339 6,299.426.933

- Tong (giam) cac tin sal: kluic 40 263,220,646 (808,427,260

- (+) Tang (-) glean pluli Ira cho ngudi ban 45 (1.989,000) (614,645.558)

- (+) Tang, (-) gicim thui va clic khoan phai n5p Nha mak 47 (325,058,336) (1,010,309.407)

- (+) Tang, (-) glean phai Ira, phdi nOp kluic 50 4,801,288077 (484,153,692.937)

. (+) Tang, N giam Thue TION CTCK del nOp 52

- Tian thu khic tir boat dOngkinh doanh 51

- Tian chi Ichic cho hoat ding kink doanh 52 (478,733,955) 99,865,467

Luu chuyin din thuan fir hoot Ong kinh doanh 60 (30,097,561,864) (543,719,612,657)

9

CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 Ly Thuong Kiet, qu0n Hoan Kiem Hi NOi, CHXHCN Viet Nam

MAU SO B 03b -CTCK Ban hanh theo Thong to s6 334/2016/TT-BTC ngay 27 thing 12 nam 2016 dm BO Tii chinh

BAO CAO LISU CHUYEN TIEN •F (Tiep theo) (Theo pinrang phrip gicin tiep)

Cho 1c3P hoot Ong tar ngay 01 /hang 04 nam 201 7 din ngay 30 (hang 04 nam 2017

ClliTIEU MI Thuyet so minh

Nam nay

Don vi: VND

Nam nay

IL Lvu chuyin tien tir boat Ong du tit.

1. Tien chi a mua slim, xay dung TSCD, BDSDT vi cic tai san khic

2. Tien thu ti thanh ly, nhuong bin TSCD, BDSDT vi cic tai sin khic

3. Tien chi du tu von vio deg ty con, Ong ty lien doanh, lien ket vi dau tv khic

4. Tien thu hei diu ttr gap von vio ding ty con, cong ty lien

doanh, lien ket vi du tu khic

5. Tien thu tar c6 tic vi Iqi nhuin &roc chia tlr cic khoin du tu tai chinh dii hin

btu chuyOn ben ihuan tit hoft ding au to

HI. Ting/giam tan than trong dm

IV. Tien vi tic khoin twang throng tien du nam

Tien girl ngin hang diu nam:

- Tdn giri ngan hang cho hoot Ong CTCK

- arc khoan mong dircmg tiin•

V. Tien v1 cic khoin ttrongdtrcrng tie n cuOi nam

Tien girl ngin hang cu6i nam: '

- Tie'n geri ngon hang cho hoot Ong CTCK

en - Clic khoan twang &tong Lien

61

62

63

64

65

70

90

101

102 r

102.1 r

102.2

103

104 r

104.1

104.2

(1,100,373,265)

(1,100,373,265)

(31,197,935,129)

97,045,292,907

97,045,292,907

16,945,292,907

80,100,000,000

65,847,357,778

65,847,357,778

25,747,357,778

40,100,000,000

(594,639,000)

(1,659,775,773)

(2,254,414,773)

(545,974,027,430)

573,359,656,094

573,359,656,094

569,109,656,094

4,250,000,000

27,385,628,664

27,385,628,664

25,515,628,664

1,870,000,000

10

MAU SO B 03b -CTCK Ban hanh theo ThOng to s6 334/2016/TT-BTC ngay 27 thang 12 narn 2016 dm BO Tai chinh

CONG TY CO PHAN CHUNG KHOAN DAU KHf S6 18 L9 Thuong KiOt, guar' Hoan Kiem Ha Nen, CHXHCN ViOt Nam

BAO CAO LUU CHUYEN TIEN TE (Tiip theo) (Theo phormg phap gicin nip)

Cho 195 hoot clang tic ngay 01 (hang 04 17aM 2017 din ngay 30 thing 04 nein: 2017

Don vi: VND

PHAN LUU CHUYEN TIEN TE HOAT DQNG men GIOII, UY THAC CUA KHACH HANG

PHAN LUU CHUAN TIEN TE HOAT BONG N181 G161, f.1Y THAC CUA KHACH HANG

CHI Ilk Dia Thuyet s6 minh

QUI' 2/2017 QUI? 2/2016

I. Luu chuyen tien hoat d6ng mai thac cfia khach

Hug

1. Ti& thu ban changldmin moi gibi cho lchkh hang 01

✓ 2. TiL chi mua chirngkhoin thei gieri cho khach hang 02

3. Nhan tien girl de thanh loan giab dich chUng khoan caa

khach hang(*)

4. Chi tra phi luu k3 chUngkhoin cua khach hang • 11

' Tang/giamtlen thuan trongit tan • 20

IL Tien vi cac khoin tuong throng tien ditu nam caa 30

khich hang

Tien giri non hang& nam: • 31

- Tien giti caa Nha dAu to vi giao dich Wing khoan theo 32

phttcmg there CTCK quern 19

- Tien oil bit tra• va thanh loan giao dich cluing khocin • 34

111. Tien vi the khoin twang dtrang tien cuoi nim caa 40

khich hang

Tien giri nOn hang cuOi narn: • 41

- Din snii cria Nha &du he vi giao dick cluing khoOn theo 42

phuong unk CTCK quan 19

- Tidn gcii bu tru va thanh town giao dich dating khan • 44

(*) The hien chenh tech rang gift so tien nOp vao vi rut ra tir cac tai khottn trong nam.

ik

07

1,873,467,869,300

(1,506,959,704,600)

(315,422,951,435)

(2,096,714,886)

48,988,498,379

225,367,043,907

225,367,043,907

210,672,870,941

14,694,172,966

274,355,542,286

274,355,542,286

273,723,393,484

160,702,998,641

160,702,998,641

158,628,463,725

2,074,534,916

714,994,560,689

714,994,560,689

651,418,777,311

63,575,783,378

giao dich chimg khan

961,137,589,800

(1,018,654,691,300)

612,218,196,018

(409,532,470)

554,291,562,048

TRAN THI MINH HIEN NH THI LAN PHU(NG Nguiri lap bieu

Ngtly thcing 7 nam 2017

Kg thin trideng

11

598,389,223,022

IRAN THI MINH HIEN Ngtroi 16p bieu

MAU SO B 04-CTCK Ban hanh theo Thong to s6 334/2016/TT-HTC

ngiy 27 thing 12 nim 2016 dm )36 Tai chinh

CONG TV CO PHAN CHUNG ICHOAN DAU Kid S6 18 LY Thuang Kilt, pan Hoar' Kim Ha N6i, CHXHCN Vi6t Nam

BAO CAO Ti N H HINH BIEN BONG VON Hiru

Cho hogl clOng ngay 01 dicing 04 nom 2017 din ngay 30 :hang 06 nom 2017

Don VND BAO CAO TitNH HINH BIN DQNG VON CH1156 ntru

S6 tang/gi

du. dau nXtn Nam Mr 6,c Nam nay s6 du cu/ii nom

CHI TIED Nam tnr(re Nam nay Tang Clam T5ng Clam NMI tnrCrc Him nay

L Bien Ong r6n chtl ad hu'u

I. Vdn dku hr cua chi' sly tau

1.1 Co phieu phi thong cd quyan bitu guy&

1.2. Thant; du v6n c6 phArt

2. Qtt, dtr trd bd sung von didu

3. Quy dor phang tai chinh vA rat ro nghiAp vo

4. Ch8nh lAch (Bah gia1ai tai sim theo gia tri hop 19

5. (I.1) chua phan ph/i

IL (14 cla dive hi fn

Ngay :hang 7 nom 2017

598,413,000,000

67,439,970,360

3,375,291,013

3,364,941,013

- (7,596,320)

(69,192,286,017) 5,011,693,347 2,584,588,194 (500,000,000)

(69,192,286,017) 5,011,693,347 2,584,588,194 (500,000,000)

603,400,916,369 5,011,693,347

598,413,000,000 598,413,000,000

67,439,970,360 67,439,970,360

3,375,291,013 3,375,291,013

3,364,941,013 3,364,941,013

(7,596,320)

(69,192,286,017) (67,107,697,823)

(69,192,286,017) (67,107,697823)

C60 0,916,369 605,477,908,243

598,413,000,000

67,439,970,360

3,375,291,013

3,364,941,013

(74,203,979,364)

(74,203,979,364)

IC: C6G CHtiNG'NK"i'll co p A

.1.\,°411 KhliA

•-•'"•HO GAM D6c

•Airey‘ )rilen/ liftinff

DINH Till LAN PHITONG Kc tofin trirerng

12

LONG TY CO PHAN CHUNG KHOAN DAU KHI THUYET MINH BAO CAO TAI CHINH MAU SO B 09-CTCK

1. THONG TIN KHAI QUAT

Hinh thic sir herb vim

ang ty Co phan Ching khoan Dau khi (gui tat la "Oing ty") la c6ng ty c6 phin do Tip doan Dau khi Viet Nam ding vii cac co dong chitin luqc khac Minh lap tai Viet Nam theo Gilty phip kinh doanh se 0103014903 ngay 14 thing 12 narn 2006 do Sa Ka hoach va Dau to thanh phe Ha Nei cap va Giay phdp hoot clang kinh doanh ching khoan so 26/115CK-GPHDKD ngay 19 thing 12 nam 2006 do Uy ban Ching khoan NM nuac cap vii s6 van dieu le ban diu la 150.000.000.000 clang. Ngay 18 thing 02 Om 2011, Uy ban Chimg khoin Nha nu& da cap Giay phep dieu chinh s6 15/GPDC-UBCK. Theo d6, van dieu le ding IcS, cua COng ty la 598.413.000.000 doling.

Ngay 21 thing 7 nim 2010, c6 phieu caa Ging ty da dtrqc chiral thirc giao dich tren Trung tam Giao djch Ch(mg khoin Ha NOi (nay la So Giao djch Ching khoan Hi Nei).

Tang se nhan vien caa CEng ty tai ngay 30 thing 06 nam 2017 IA 135 ngutri.

Nganh tight kinh doanh va Mat deng chinh

C8ng ty hoat clang trong Mat vac chimg khoan.

Hoat deng chinh cua Cling ty la m8i giai chimg khoan; tu van tai chinh, to van dau tu chUng khoan; tu doanh chimg khoan; bao linh phat hanh thing khoan va Iuu ky thing khoan.

Chu ky sin xuat, kinh doanh th6ng thirorng

Chu ky sin xuat,iinh doanh thong thuing caa Cong ty dtrqc thuc hien trong thiri gian khong qua 12 thing.

Han the dau ttr cua Cong ty citing khoan • •

COng ty thuc hieb theo Dieu 44 Thong tu so 210/201211T-BTC ngay 30 thing II nary► 2012 va Dieu 14 Thong tu so 07/2016/TT-BTC ngay 18 thing 01 nam 2016 do Be Tai chinh ban hanh:

C8ng ty thing khoan khang duct mua, g6p van mua bit Ong sin tri truing hqp de sir dung lam try so chinh, chi nhanh, phonggiao dich phut vu trite tidp cho cac hoat citing nghiep vy caa cong ty ching khoan. CEng ty ching Ichofin mua, dau tu vao bat clang sin vi tai sin co dinh theo nguyen tic girl tri can lai cua tai sin co dinh va bit deng san kh6ng dtrqc vuat qua nam muai phan tram (50%) gia trj tong tai san ctia cong ty chimg khoan.

Tong gia tri dau to vao cac trai phial* doanh nghiep caa cong ty chimg khoan khang duqc vtrqt qua bay muai phan trim (70%) van chi str hem. CEng ty chimg khoin duqc cap phep that hien nghiep vp tu doanh chimg khoan duqc mua bin lai trai phieu niem yet theo quy dinh ca lien quan ve giao djch mua ban lai trai phieu.

Cling ty chimg khoan !thong dtrqc trtrc tiip hoac ay that cho to chic, ca nhin khac [km hien:

a) Diu to vao c,6 phieu hoac phan van gap cart cong ty c6 sa Mu tren nam muai phan tram (50%) van didu le cita cong ty chimg khoan, tilt truing hqp mua CO phieu18 10 theo yeu can catt khach hang;

b) Cang vii ngutri c6 lien quan dau to ti nam phin tram (5%) tra len yen diet' le dm cong ty chimg khoan khac;

c) Dau tu qua hai muai phan tram (20%) tang se co phieu, ching chi quy dang Iuu hanh cua mat to chic niem y'dt;

d) Dau tu qua muai lam phan tram (15%) tang so ca phieu, chimg chi quy dang Itru hanh cita met to chic chua niem yet, quy dirth nay Mang ap dung di vii chimg chi quy thanh vien, quy hoan doi dank mac va guy ma•;

d) Dau tu hoac gap van qua muai phan tram (10%) tang s6 van g6p ctla met cong ty trach nhiem hiu han hoac du in kinh doanh,

e) Diu to hoac gap yen qua muai lam phan tram (15%) van chi sit httu vao met to chic hoac du an kinh doanh,

g) Diu tu qua bay muai phan trim (70%) van chit sit hint vao co phieu, phan van g6p va du in kinh doanh, trong d6 Ming duqc din tin qua hai muai phan tram (20%) van chit sit hiu vao ce phieu chua niem ydt, phan van gap vi du

an kinh doanh.

Truing hop Gong ty chting khoin dau to Num qua han mirc do that hien bao linh Oat hanh theo hinh thic can ket chic chin, do hap nhat, sip nhip hoac do bien Ong tai sin, van chi sit hUn catt cong ty chimg khoan hoac ta chic g6p van, cong ty chimg khoan phai Op dung cac bien phap can thiet de tuin this han mirc du to theo quy dinh tai da trong thtri han met (01) nam.

13

CLING TY CO PHAN CHCTNG KHOAN DAU Kilt THUYET MINH BAO CAO TAI CHINH (TIED THEO) 111.-ti.t: SO B 09-CTCK

Thuyet minh ve khi 'tang so sinh th8ng tin teen bao cao tai chinh

Nhu dA trinh bay tai Thuyet minh se 03, ke tir ngay 01 thing 01 nam 2016, Cong ty dä ap dung Thong to s6 210/2014/TT-Bfp ("Thong tu 210") do BO Tai chinh ban hanh ngay 30 thing 12 nam 2014 ve hiking din ke toan ap dung di vii cong ty chi:mg khoan va Thong to se 334/2016/TT-BTC ("Thong tu 334") do BO Tai chinh ban hanh ngay 27 thing 12.nain 2016 sirs d$i, b6 sung va thay the phu km 02 va 04 dm Thong tu 210. ThOng tu 210 c6 hieu

tir ngay 01 thing 01 nam 2016; Thong to 334 c6 hieu 1 rc tir ngay 27 thing 12 nam 2016 va ap dung cho nam tai chinh tir nam 2616. Thong tu 210 thay the ThOng tu se 95/2008,TT-BTC ngay 24 thing 10 nam 2008 cila BO Tai chinh huong dA, ke toan ap dung dei vii Cong ty chi:mg khoan va Thong tu s6 162/2010/TT-BIC ngay 20 thing 10 nam 2010. Theo/6, met s6 s6 lieu cua Bao cao tinh hinh tai chinh tai ngay 31 thing 12 niun 2015, Bao cao ket qua hoat Ong, Bao cao luu chuyen tin t'4 va Bao cao tinh hinh Bien dung von chu se hvu cho nam tai chinh ket thiic ding ngay 40 dtrec trinh bay lai cho muc Bich so sank do anh huOng cua viec ap dung Thong tu 210 va Thong tu 334 trong viec Iap va trinh bay bao cao tai chinh.

2. CO SO LAP BAO CAO TAI CH1NH VA NAM TA! CH1NH

Chi dO ke toan ap dung

Cong ty ap dung the de Ice toan Op dung cho cac cong ty chimg khoan do BO Tai chinh ban hanh theo ThOng to s6 210/2014/TT-BTC ngay 30 thing 12 nam 2014 va Thong ttr s6 334/2016/TT-BTC ngay 27 thing 12 nam 2016. Th8ng tu 210 va Thong to 334 dua ra cac quy dinh lien quan den cheng to ke toan, he thing tai khoin ke toan ding nhu phuong phap lap vi trinh bay bao cao tai chinh cua cong ty cheng khoan. Clic thong to nay c6 hieu ltrc cho narn tai chinh bat datt.vao hoc sau ngay 01 thing 01 nam 2016.

Bao cao tai chinh kem theo khong nham phan anh tinh hinh tai chinh, ket qua hoot dung, tinh hinh luu chuyen tien to va tinh hinh biericlOng von chu s6 hiru theo cac nguyen tic va thong le Ice toan &roc chap nhan chung tai cac ntrac lchac ngoai VietQ Nam.

Tuyen b6 ve tuan thu chuin mut ice toan vi chi do ke toan

Bdo cao tai chinh,ctla aing ty dirge trinh bay bang Deng Viet Nam ("VND") phi' hop yeti chuan muc ke toan, the de ke toan Viet Nam 'ap dung cho cac cong ty chimg khoan cluoc quy dinh tai Thong tu s6 210/20141TT-BTC ngay 30 thing 12 Mtn 2014, Thong to s6 334/2016/TT-BTC ngay 27 thing 12 nam 2016 cila BO Tai chinh va cac quy dinh phap 15f c6 lien quan den viec lap va trinh bay bao cao tai chinh. Nam tai chinh

Nam tai chinh cua Ging ty bat CIL tir ngity 01 thing 01 va ket thilc vac' ngdy 31 thing 12.

3. AP DUNG HU'ONG DAN KE TOAN MOI

Htrling din nuiri ye chi dO ke Wan Op (long cho cong ty ching khoin

Ngay 30 thing 12 ram 2014, BO Tai chinh 4.0- ban hanh Thong to s6 210/2014/TT-BTC ("Than to 210") Inning an ke toan ap dung dei vii Ong ty chung khoan.

Ngay 27 thing 12 aim 2016, Be Tai chinh a ban hanh Thong tu s6 334/20161TT-BTC ("Thong tu 334") sea dei, be sung WI thay the phu Itic 02 va 04 Thong tu 210 huong din Ice toan ap dung dei vii Ong ty chUng khoan.

• x Cac Thong tu nay c6 hieu ltrc ke tir ngay 01 thing 01 nam 2016. aing ty do ap dung cac Thong to nay trong viec 14 va trinh bay bao cao tai chinh cho nam tai chinh ket thfic ngay 31 thing 12 rift 2016.

4. TOM TAT CACCHINH SACH KE TOAN CHU YEU

Sau day la cac chinh sach ke toan chu yeti &roc Cong ty ap dung trong viec lap bao cao tai chinh:

14

LONG TY CO PHAN CHONG KHOAN DAU KHI THUYET MINH BAO CAO TAI CHINH (TIEP THEO) NI:kt: SO B 09-CTCK

Uric tinh ke toiit Viec lap bao cao tai chinh tuan thu theo chuan muc ke toan, the do ki loan Viet Nam hp dung dei vii cong ty chimg Ichoin va cic quy dinh phip ly c6 lien quan den viec lap va trinh bay bao cao tai chinh yeu cau Ban Guam dec phai c6 nhung trec tinh va gii dinh AM hien den so lieu bao cao ve cong nq, tai sin va viec trinh bay cac khoan cong nq vi all sin tient tang tai ngay lap bao cao tai chinh ding nhu cac se lieu bao cao ve doanh thu vi chi phi trong suet nim thi chinh. Mac da cac Ink tinh ke toan ducm lap bang tat ca so hieu bit ctia Ban Giam d6c, se thuc to phat sinh c6 the Ichac von cac vac tinh, gia djnh dat ra.

Tien vi cac khoin twang throng tien

Tien va cac khan ttrcmg thrall tien bao gem tien mat tai quy, cat khoan tien gin kitting Icy han, cat khoan dau to ngay► han, cd kha nang thanh khan cao, de ding chuyen del thanh tien vi it riti ro lien quan den viec bien dOng gia trj.

Tien girl ngan hang bao gem tien geri thanh toan cna Cong ty.

Tian girt thanh wan bu tru eiao dich chime khoan la s6 tien caa cong ty chimg khoan de san sang tham gia thanh toan bu trir giao dich chUng khodn.

Titi sin thi chink ghi nh#n thong qua Iii/16 (FVTPL)

Cac tai sin tai chinh ghi nhan thong qua lai/16 bao gem cac tai sin tai chinh ductc nim gilt cho muc dich kinh doanh, hoac cac tai san tai chinh xac djnh se duqc trinh bay hqp ly hon neu phan loaf vao tai sin tii chinh FVTPL.

Cac tit sin tai chLih FVTPL doge ghi !than ban dau theo gia goc va"ducm djnh gia lai theo gia trj thi trutmg hoac gia trj hqp ty tren Bao cao tinh hinh thi chinh caa C8ng ty. Chenh tech dinh gia lai phat sinh se duqc ghi nhan vao doanh thu hoac chi phiitir di sin tii chinh FVTPL tren Bao cao ket qui hoot deng cua Cong ty. Cic khan cho-vay

Cac khoan cho vay la cac tai sin tai chinh phi phai sinh c6 cac khoan thanh tan co dinh hoac co the xic djnh, pha hqp vii quy djnh phap lust hien hanh ap dung cho cong ty chimg khoan. Cac khoan cho vay duqc ghi nhan ban data theo gia gee. Sau ghi nhan ban ditu, cac khoan cho vay duqc ghi nhan theo gia trj phan be sir dung phucmg phap lii suit thuc.

Tii sin tii chink sin sing di bin (AFS)

Tai sin tai chinh sin sing di bin la cac tai sin tai chinh phi phai sinh duoc xic dinh la sin sang de bin; hoac khong duqc phan loci li cac khofin cho vay vi cac khoin phai thu, cac khoan dau to dun giit den ngay dao han, cic tai sin tai chinh ghi nhan th8ng qua Ili/16.

Cac tai sin tai chiith AFS duqc ghi nhan ban (tau theo gia mua cong cic chi phi giao dich phat sinh ttArc tiep tit viec mua cac di sin tai chinh nay. Sau ghi nhan ban dau, tai sin tii chinh AFS duqc ghi nhan theo gia trj hqp ly tren Bao cao tinh hinh tai chinh cua COng ty. Truing hop di sin tai chinh la cong cu von khOng cd gia niem yet teen thi truing hoot dOng hoic cic khoin dau to ma gid trj hqp IY kh8ng the xac dinh mOt cich ding tin coy thi duvc ghi nhan theo gii gac:

Chenh lath danh gii lai phat sinh trong nim duqc ghi nhan vao chi tieu "Lai/(16) tit dinh gii lai cac thi sin tit chinh sin sing de ban" thuec "Thu nhap (16) toan dien Ichac sau thud TNDN" tren Bdo cao ket qua hoot ding cid Cong ty.

Theo quy dinh tai Dieu 3 Thong to so 210/2014/ET-BTC do BO tai chinh ban hanh ngay 30 thing 12 nim 2014 ve huang din ke toim hp dung del vtri cong ty chimg khoan, cic nguyen tic vi phuong phap ke toan theo gia trj hqp ly chi duoc ap dung khi Luat Ke toan cho phap ap dung nguyen tic gia trj hqp 1Y. Cong ty se ap dung cic nguyen tic ke Loan theo gia trj hop ly khi Luat Ke Loin cho phap.

Nguyen tic trich-l#p dlr phang giim gii tai sin tai chinh

Viec trich lap du phang cic tai sin tai chinh FVTPL va AFS duoc COng ty van dung then nhu htrUng dan clia BO Tai chinh. Theo d6:

- Dei vai chimg khan di niem y4t, Clang ty trich lap du phOng (Iva tren gia china ara tai ngay gin nhat có giao dich den ngay trich lap du pheng.

15

CONG TY CO PHAN CHUNG KHOAN DAU Kid THUYET MINH BAO CAO TAI CHiNH (TIEP THEO) MAU SO B 09-CTCK

- D61 vai chimg khoan chua niem yet, °Ong ty trich lap du phOng can cir vio gia cluing khoan that to tren thi truong la gia trung binkCita cac mire gia giao dich that to theo bit° gia ctia 3 cong ty chimg khoan c6 giao dich tai thi diem gar' nhat v6i thtli -diem trich lap du phOng nhtmg khong qua mOt thang tinh den ngay trich lap du phong. Tnrong hop chimg khoan kli6ng c6 giao dich that to phat sinh trong khoang thin gian tren thi !thong thtm hien trich lap du phong,

- D61 viii hoot dOng hqp tac dau tu, du phong giam gia ducrc that hien tren ca s6 danh gia dm Ban Giam doc d6i vai Urn hop d6ng hqp tac dau ttr, phu hqp veri dieu kien thi truOng chimg khoan tai thiyi diem trich lap du phong.

Du phOng giam gia tai san tai chinh duqc ghi nhan vao chi phi hoot dOng kinh doanh chting khoan cna Cone ty.

Gia g6c cua cac khoan dAu to xac dinh theo phtrcmg phap binh quan gia quyen.

Nq phai thu

Nq phai thu la so tien co the thu h6i cua khach hang hoU cac d6i ttrong khac. Nq phai thu bao g6m phai thu tir hoat dOng giao dich chimg khoan, phai thu phi cung cap dich vu moi giai, tu yin cho nha dau tu, tai du thu ve dich vu tai

chinh, va cac khoan phai thu ve dich vu khac.

Nq phai thu duvc trinh bay theo gist ui ghi s6 trir di cac khoan du phOng phai thu kh6 d0i.

Du phong phai thu kh6 doi dtrqc trich lap theo quy dinh tai Thong to s6 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 07 thang 12 nam 2009 ye huOng den chi dO trich lap va su dung cac khoan du phong giant gia hang t6n

kho, t6n thAt cite khoan clan tu tai chinh, nq phai thu kh6 del va bao hanh san pham, hang h6a, tong trinh xay lip tai doanh nghiCp.

Doanh thu

Hoot dOng miii giai cluing khocin cho nha ddu ice

Doanh thu hoot dOng m8i giai chimg khoan duqc ghi nhan tren Bao cao ket qua hoat dOng khi thtrc thu.

Hog: Ong ddu to cluing khoan, gap von

Doanh thu hoot dOng dau to chung khoan, gap von bao gem cac khoan chenh tech lai ban cluing khoan tu doanh caa c8ng ty chimg khoan (dircm ghi nhan dua tren Thong bao ket qua thanh toan ha trtY giao dich chimg khoan cua Trung tam Ltru ky chimg khoan) va Ichoin thu lqi nit cS phieu duqc ghi nhan tren Bao cao ket qua hoot dOng tren ca sa

dOn tich.

Hoof Ong bao lanh phcit hanh, doi ly phat Minh cluing khocfn

Doanh thu hoot Ong bao lanh phat hanh va dai Is+ phat hanh chirng khan duqc ghi nhan tren Bao cao ket qua hoot Ong khi hoan thanh viac diking bao ket qua phat hanh chimg khoan.

Hoot dt5ng to van

Doanh thu tir hoat dOng tu van duqc ghi than tren bio cao kit qua hoot dOng khi dich vu a duqc cung cap, doanh thu ducm xac dinh tuong 461 chic chin, xac dinh duqc chi phi phat sinh cho giao dich va chi phi 46 hoin thanh giao

dich cung cap dich NT 46.

Hog! dang hru ky cluing khoan

Doanh thu tit hoat ddng luu kj, chimg Ichoin cho nha dau to duqc ghi nhan tren Bao cao ket qua hoat ddng khi that thu.

Doanh thu

A Doanh thu khac bao gom doanh thu Iai tiEn gtiingan hang va cac khoan thu nhap khac. Doanh thu !chic dime ghi tiliOn tan Bao cao ket qua hoat dOng tren co sir don tich.

Chi phi hoat Ong

16

CONG TY CO PHAN CHONG KHOAN DAU KHI THUYET MINH BAO CAO TAI CHINH (TIE THEO) MAU SO B 09-CTCK

Chi phi hoat dengbao gAm to IA chi phi giao dich mua cac tai san tai chinh, hoat Tang to doanh va chi phi hoot Ong

cung cap dich vo: •

L6 va chi phi giao djch mua cac tai san tai chinh phan anh cac khoan 16 do ban cac tai san tai chinh FVTPL, chi phi giao djch mua cac tai san tai chinh FVTPL, chi phi trich lap do phOng giam gia tai san tai chinh, xir ty t6n that cac

khoan phai thu kh6 del va cac khan 16, ten that ve cac tai san tai chinh thuec danh muc dau to tai san tai chinh cua

Cong ty chimg khoan, bao g6m cac tai san tai chinh ghi nhan th6ng qua lai/18 (FVTPL), cac khoan cho vay va phai thu, cac tai san tai chinh sin sang de ban (AFS) va chi phi hoot Ong to doanh.

Chi phi hoat dOng cung cap djch vu phin anh cac chi phi hoat dOng cung cap djch vu truc tiep cua CEng ty chUng

khoan bao Om chi phi hoot dOng air doanh, chi phi mei glen chimg khoan, chi phi hoot deng bao lanh, dai ly phat

hanh chimg Ichoin, chi phi to van va cac chi phi hoot deng khac.

Chi phi quin ly doanh nghiep

Chi phi quart ly doanh nghiep phan anh cac chi phi quan ly chung ctia CEng ty bao Om chi phi ltrcmg va cac khoitn trich theo lucmg cua nhan vien be phan quilt ly, chi phi vat lieu van phong, cOng cu diing cu, MIL hao tai san c6

djnh, djch vµ mtia ngoai va chi phi bang tien khac clang cho hoot Clang quan 1Y.

Thue

Thui thu nhap doanh nghiep the hien tang gia tri cua s6 thue phai tra hien tai va s6 thue hoan lai.

SO thue phai tr$hien tai duqc tinh dua yen thu nhap chju thue trong nam. Thu nhap chiu thue khac yeti Iqi nhuan tnrerc thue &Km 'mirth bay tren Bao cao kit qui hoat deng vi thu nhap chju thue khong bao gem cac khoan thu nhap hay chi phi tinh thue hoc dtrqc khau air trong cac nam 'chic (bao g6m ca 16 mang sang, nett co) vi ngoai ra kh8ng

bao g6m cac chi tieu 'thong chju thue hoitc khong duqc khau trir.

Thue thu nhap hoan lai clime tinh tren cac Ichofin chenh Itch giOa gia trj ghi s6 va ca sir tinh thue thu nhap cua cac khoan muc tai san hoac tong nq tren bao cao tai chinh va duqc ghi nhan theo phuong phap Bao cao tinh hinh tai chinh. Thue thu nhap hoan lai phai tra phai ducrc ghi nhan cho tat ca cac khoan chenh lech tam theri con tai san thue

thu nhap hoan lai chi duqc ghi nhan khi chic chin co du lei nhuan tinh thue trong ttrang lai de khau tra cac khoan

chenh lath tam theri.

Thue thu nhap holn lai dtrac xac djnh theo thue suit do tinh se Ap dung cho nam tai san duqc thu hei hay no phai tra dtrqc thanh town. Thue thu nh#p hoiln lai dtrcrc ghi nhfut vao Bao cao kit qua hog Ong va chi ghi vao von chti so

halo khi khoan thue d6 cet lien quan den dm khoin muc dtrqc ghi thing vao von chit sir hew

Tai san thue thu nhap hoan lai va ng thue thu nhap hoar' lai phai tra duqc bit trir khi Cong ty co quyen hop phap de bit trir giUa tai san thue thu nhap hien hanh yen thue thu nhap hien hanh phai nap va khi cac tai san thue thu nhap hoan lai va no thue thu nhap holt lai phai tra lien quan led thug thu nhap doanh nghiep duqc quart ly beri cung m6t

ca quan thue va Ong ty co du djnh thanh town thue thu nhap hien hanh tren car sir than.

Viec xac djnh thite thu nhap cua Cong ty can ca vao cac quy djnh hien hanh ve thue. Tuy nhien, nhang quy djnh nay

thay dAi theo tang. thai ky va viec xac djnh sau cung ve thue thu nhap doanh nghiep toy thuec vao kit qua kiem tra

cua ccr quart thue co tham quyin.

Cac loci thue khac dtrqc ap dung theo cac lust thue hien hanh tai Viet Nam.

1

17

LONG TY CO PHAN CHONG KHOAN DAU Kilt THUYET MINH RAO CAO TAI CHINH (TIEP THEO) MAU SO B 09-CTCK

5. TIEN VA CAC KHOAN TUtING inrCiNG TIEN

30/06/2017 01/01/2017

VND NND

Tien mat toi cm" 104,244,094 107,147,877

Tien giri ngAnhang cho hoot dOngCTCK 25,471,206,166 16,795,139,808

Tien dang chuy

Tien gri ve ban chimgkhoan bao llnh phat hanh

Tien giti bit ttir ya thanh town giao djch chimgkhoan 171,907,518 43,005,222

Tien girl cao ky; hon clued 3 Chang 40,100,000,000 80,100,000,000

65,847,357,778 97,0-15,292,907

6. GIA TRI VA KHOI urciNG GAO DICH THVC I-IIEN TRONG QU

KhOi losing giao clich Gia to giao djch thur hi?n that hits trong Qu2;• trong Quy

Cti phiLl VN'D

a) COa ding ty *Ong kboin

- Co phi&

40S 5,198,500

- Trai phieu

COng 408 5,198,500

b) Cita tuba duly.

- C6 phieu 268,075,367

- Trii phieu

- Chimgkhoin Id* 8,090

C¢ng 268,083,457 3,569,363,506,850

3,569,242,230,650

121,276,200

18

LONG TY CO PHAN CHANG KHOAN DAU KHI THUYET MINH BAO CAO TAI CHINH (TIED THEO) MAI' SO B 09-LICK

7. CAC LORI TAI SAN TAI CHINH

30/06/2017 01/01/2017

Tii san tii chinh STK

Gia tri ghi s6

VND

Gia tri dinh gia 10i

\ND

Gia tri ghi so

VND

Gia 111 (MA gia lai

VND

Co phi& niem y& 30,702,545,926 21,955,675,710 30,714,812,987 22,787,879.480

Ca ph& Upcom 5,027,025,706 5,019,786,700 13,348,406 2,203,200

ging 35,729,571,632 26,975,462,410 30,728,161,393 22,790,082,680

Tii san tii chInh AFS

Co ph& chua niEm ylE! 172,467,880,218 164,967,880,218 177,485,980,218 171,285,980,218

. 7.

thic quail 1Y dank

mix diu to 50,122,076,026 50,122,076,026 50,122,076,026 50,122,076,026

Hop chingmua ching

khoin, bin chang khoin

C(ing 222,589,956,244 215,089,956,244 227,608,056,244 221,408,056,244

Isloao cho ray

30106/2017 01/0112017

VND VND

Cho vay ky qu9 gjao dich chingkhoin 235,516,428,452 195,188,155,305

Cho vay angtrukt& bin 21,236,090,226 18,144,795,694

C8ng 256,752,518,678 213,332,950,999

19

LONG TY CO PHAN CHONG KHOAN DAU Kid THUYET MINH BAO CAO TAI CHiNH (Tap theo) MAU SO B 09-C k

8. TINH HINH BIEN DQNG CIA TRI CAC KHOAN DAU TU.

30/06/2017 0110112017

Tii sin tai di inh F NTPL

• CTCP Phinlin Nung Oiy yin PA

Gia mua

VND

. . 20,397,865,528

, •..

Chenh lech

tang

V.ND

• - *- •—..

Chenh lech giim

VND

(4,884,351,328): e„ ,: . .

Cii to dank gii Ili

VND

... 15,513,514,200

Cii mua Clinhl%ch ling

VND VND

.. : ..• 20,397,101,528.

atenh leds giim

VND

;.... ':(6,577X2,818)-

Giitri dinh gii lai

VND

' • bil9 378 650

• CTCP Xing diu Diu khi Phu Yen 10,280,480,051 (3,855,017,551) 6,425,462,500 10,282,480,000 (1,336,496,200) 8,945,983,800

• CTCP Vin Li Sin phim Khi Quic to

• CTCP Van tii Diu khi

-6 phial nb yit vi Upcom khic 5,051,226,053 (14,140,343) 5,036,485,710 40,579 865 (23,859,635) 24,720,230

COng 35,729,571,632 (8,754,109,222) 26,975,462,410 30,728,161,393 (7,938,078,713) 22,790,082,680

Tii sin tai chinh AFS

• Gangly Co phin Tu yin Du in Din lac 2,040,000,000 (2,000,000,000) 2,000,000,000 2,000,000,000

Dau khi

• CTCP Thi o5ng Co iii vi Lap may Diu khi 3,000,000,000 (3,000,000,000) 3,000,000,000 (3,000,000,000)

• CO phictu chua nit yit khic 167,467,880,218 (2,500,000,000) 164,967,880,218 172,485,980,218 (3,200,000,000) 169,285,980,218

• Oy Chic quip IY danh Ric diu to 50,122,076,026 50,122,076,026 50,122,076,026 50,122,076,026

• Hop dOng rnua chUngkhoin, bin ding

khoin

Cng 222,589,956,244 (7,500,000,000) 215,089,956,244 227,608,056,144 (6,200,000,000) 221,408,056,244

20

CONG TY CO PHAN CHI-iNG KIIOAN DAU KHI THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK

9. TiNH H1NH TRICH LAP DJ/ PHONIC G1AM GIA CAC TAI SAN TAI CHINH

Co sir lip du pheng nim nay

Gil tri lip du phang Mire (t rich lip) hoc hohn Inai thi san Gil till &citing tai ngay

tin I~mn{ Gia so sAel) ki Wan 30/06/2017 (chi tinh

Du phang to noy 31/12/2016 nhip trong nam tai ngay 30/06/2017

VND VND VND VND VND VND

514,137 10,280,480,051 6,425,462,500 (3,855,017,551) (1,336,496,200) (2,518,521,351)

1,092,501 20,397,865,528. • 15;513;514,200. 1. ' • '(4,884,35),328) (6,577,722,878) 1,693,371,550

503,270 5,051,226,053 5,036,485,710 • (14,740,343) (23,859,635) 9,119,292

2,109,908 35,729,571,632 .26,975,462,410 (8,754,109,222) (7,938,078,713) (816,030,509)

235,516,428,452 235,516,428,452

21,236,090,226 21,236,090,226

256,752,518,678 256,752,518,678

200,000 2,000,000,000 (2,000,000,000) (2,000,000,000)

300,000 3,000,000,000 (3,000,000,000) (3,000,000,000)

13,104,949 167,467,880,218 164,967,880,218 (2,500,000,000) (1,200,000,000) (1,300,000,000)

50,122,076,026 50,122,076,026

13,604,949 222,589,956,244 215,089,956,244 (7,500,000,0(X)) (6,200,000,000) ( t,300,000,000)

15,714,857 515,072,046,554 498,817,937,332 (16,254,109,222) (14,138,078,713) (2,116,030,5119)

Tai sin tai chInh 11TPL

- Congty Có phin Xangclau Diu khi Phu Yen

- angty Co phan Phan lin Nungchity. Van Dian.

- C6 phi& khlc

Cing

Tai sln tai chinh cho vay (1)

- Cho vay Icy qu9 giao dich changkhofin

- Cho vay ang Mut tin ban

Cing

Tai san tai ch Inh AFS (ii)

- Congty C6 phin Tu van Du an Dian luc Diu kh

- Congty C6 phln Thi Ong ca giai va Lap may Diu khi

- Co phieu chua niem y it kbac

- }Rip ding mua chUng khoin, ban chirng khoan

- Uy that quan 19 danh muc clan to

COng

Ting Ong

(i) Tai sin di chinh cho vay ksr quj, giao didk chtrng khoin duoc hio dam bang danh mtic Ban va chOng khoan cia nhit dau to vat gia trj tai san kjf qujr lOn bon du my, tai san tai chinh cho vay Ong tnxOc lib ban dtroc dam bao bang so lien ye T+2 cua khach hang, do do, Cong ty kh8ng trich lep dv pheng giam gia cac tai san tai chinh nay.

(ii) Tai ngay 30 thang 06 nam 2017, tai salt tai chinh an sang d ban dm Cong ty bao gin cac khoan dAu or va fry Iliac quail 15, danh mirc dau to vOi gia trj so sad.' la 222.589.956.244 ding. Can cir tren ca so thong tin thu the') dugc tir cac bao gia caa ba tong ty chimg khoan, C8ng ty dl trich lep 7.500.000.000 ding dtr pitting giam gia cho cac khoan dau tu co phieu chua niem yet (OTC). Cong ty dl then trong dank gia va tin tuong rang thong tin tren cac bao gia thu thep ducrc cla plain anh thong tin v4 giao djch ken thj tnamg caa cac khogin dau tu nay.

21

CONG TY CO PHAN alt./NIG KHOAN DAU KHI THUYET MINH BAO CAO TAI CHINH (Trip theo) MAI! SO B 09-COCK

10. CAC KHOAN PHAI THU

Cac khoan phithu

30/06/2017 01/01/2017

VND VND

1. Cic khoan Phai thu tv ban dc tai sin tai chinh

Phai thu ve khoP lenh chirng khoan T+2

2. Cic khoan phai thu vi dig thu a tirc, den Ili cac tii sin tii chinh

Phai thu I8i nghi0 vg margin 1,929,027,225 2,958,649,381

Phai thu tien I8i hip ang hbp tic au to 7,129,722,211 7,129,722,211

Phii thu tin la; hqp dting mua chirng khoan, ban chCrng khoin

Dv thu dm, tin I8i khac 380,992,933 399,326,268

Trong do, cac khoan phai thu kh6 dOi 7,129,722,211 7,129,722,211

9,439,742,369 10,487,697,860

3. Phil thu cac (Lich vy CTCK cung cap

Phai thu hoat dOnidich vu 12,417,032,591 13,088,024,570

Phii thu phi laul4 cira nhit dau to

Phil thu cac dich vu khac

Trong do, cac kheicin phcii thu kho deg 7,724,204,328 5,746,854,328

12,417,032,591 13,088,024,570

4. Cac khoan phiti thu khac

Phai thu hop 6ng-hgp tac dau to (*) 35,000,000,000 35,000,000,000

Phai thu khac 8,371,004,572 8,676,471,911

Trong do, cac khoan phcii thu k176 dog 411,096,721

43,371,004,572 43,676,471,911

22

CONG TY CO PHAN CHONG KHOAN DAU KID THUYET MINH BAO CAO TAI CHINE( (Tiert theo) MAU SO B 09-CTCK

11. DU' PHONG PHAI THU KliO DOI

LAO phii thu khe 461 phai lip du phong

•

Cie khan phai thti vi du thu a tirc, flan 181 cac tai sin Wi chinh

Dv 'thong phai thu dui

Gif tri phii thu kh6 dbi S6 (1:1u nom Trich lap

bn sung S6 cuOi Quy

VND VND VND VND

-CTCP Diu to Tii chinh Bao Iti4tn Wu kid 7,129,722,211 (7,129,722,211) (7,129,722,211)

- Khan

Ci)ng 7,129,722,211 (7,129,722,211) (7,129,722,211)

!..

Phii thu cic dith CTCK cung clip

-Congty TNHH Vltt1ai DMAX 176,000,600 (176,000,000) (176,000,000)

- TOng Congty Diu ?Aft Nam - Congty 628,100,000 (241,715,000) (70,935,000) (312,650,000)

TNHH MTV

- T6ng COng ty aphin Xay lip D6u khf 220,000,000 (154,000,000) (66,000,000) (220,000,000)

Vi6t Nam

- Congty Co phan chitrig khoin SHB 3,000,000,000 (900,000,000) 900,000,000

- Cac khaki phii th04116 46i khic 3,700,104,328 (1,346,971,875) (1,595,608,019) (2,942,579,894)

Ci)ng 7,724,204,328 (2,818,686,875) (832,513,019) (3,651,229,894)

Cic khoin phai thu khic

- Cac khoin phai thulch6 dOi khic 411,096,721 (123,329,016) (123,329,016)

ging 411,096,721 (123,329,016) (123,329,016)

Tang c§ng 15,265,023,260 (9,948,409,086) (955,872,035) (10,904,281,121)

12. TAI SAN CO DINH HIYU HINH Thiet 14 van phong Phunng tin van tai CAng

1

VND VND D

NGUYEN CIA •

SO chrdau nam

- M ua tit din narn dt;r1 cuOi quy

- Dan tte XDCB Boar thiuth

- Tang lchac

- Chuyen sang bat idling Nan dtui t u

- Thanh 1y, nhuong ban

- Clam Ichic

15,398,176,330

(933,075,978)

2,896,863,700 18,295,040,030

(933.075.978)

SA du. ottai Quy 14,465,100,352 2,896,863,700 17,361,964,052

TR.111A0 MAN 1JCIY KE

SA chz date nam

- Khan hao tit (tau nam den cu6i quj,

- Tang Ichic

- Chuy en sang bat dung atilt clan in

- ThanhlY, nhuoni ban

15,225,901,716

32,609,514

(933,075,978)

2,581,497,712

51,983,406

17,807,399,428

84,592,920

(933,075,978)

SA du eu6i Quy • 14,325,435,252 2,633,481,118 16,958,916,370

cazttt CON 141 S6 dtr dau Mint 172,274,614 315,365,988 487,640,602

SA thr cuai Quy 139,665,100 263,382,582 403,047,682

23

CONG TY CO PHAN CHONG KHOAN DAU KHi THUYET MINH BAO CAO TAI CHINH (Tap theo) MAU SO B 09-CTCK

13. TAI SAN CO DINH VO HINH

Phan mCm sing dung Kh sic COng

NGUYEN GIA'•

VND VND VND

sti &du aim 13,509,492,695 1,040,000,000 14,549,492,695

M ua trong nam

SO Mr mai Qtil . 13,509,492,695 1,040,000,000 14,549,492,695

G1A TIlf HAO MON LOY KE

S6 thr du aim . 13,093,993,686 837,096,780 13,931,090,466

Kheu hao trongnam 64,979,874 123,333,336 188,313,210

SO dtr cola Quf 13,158,973,560 960,430.116 14,119,403,676

GIA TR1J CON 141

SO du- 415,499,009 202,903,220 618,402,229

So dsr cuOi Quy 350,519,135 79,569,884 430,089,019

14. TIEN NOP QIN- HO TR(I THANH TOAN

30/06/2017 01/01/2017

VND VND

Tien nap ban clau 120,000,000 120,000,000

Tien Op b6 sung 9,603,009,177 9,345,735,222

Tien !Ai Olin b6 trongnam 14,426,547 14,426,547

9,737,435,724 9,480,161,769

15. CAC KHOAN PHAI TRA, PHAI NOP NGAN HAN KHAC

30/06/2017 01/01/2017

VND VND

Phai tra nha dau tin ve mua Chirng khoin

Phil tra h6 ce tire, gik va Iai trai phieu 36,673,910,768 32,054,752.513

Tai san thira chi giai quyet 1,027,648,903 1,027,648,903

Phai tra, phai nap khic

37,701,559,671 33,082.401,416

24

LONG TY CO PHAN CH(tNG KHOAN DAU Kill THUYET MINH BAO CAO TAI CHINH (Tap theo)

MAU SO B 09-CTCK

16. VON CHO SO HCrU

Tinh hinh ban dOng von chi) ar hau

N'trn g6p cria chit sic him

N'N

Iliang CO' phIn

VNI)

Qu9 dkr Int bi sung CO phieuyuy

von dicu 4

VND

Quy d(r phong tai

chinh ro ngh4p

N'ND

Chinh tech dinh (1.1)10y gii tii sin theo gii

hoplj,

VND VND

Ting

VND

. :••••,..: • ,••• .; •

S6 (la It flint Ilan] (m6re 598,413,000,000 67,439,)70:360 • • • ' 3,375,291,013 - 3,364,941,013 (74,iO3,979,64) r

598,389,223,022

Gop yen (tong 11a111

Loi nhuan t rung narn 5,011,693,347 5,011,693,347

(11)) dank gii lai la; sin the° Zia tri hop Ij

Trick lint nhuan

'Filch lap quy khen Orion phirc -

Chi this lao HDQT va BKS

So driu train tram nay 598,413,000,000 67,439,970,360 3,375,291,013 3,364,941,013 (69,192,286,017) 603,400,916,369

!pi nhuan trong nani 2,584,588,194 (7,596,320) 2,576,991,874

rich lal 111111:111 (500,000,000) (500,000,000)

tin cuni QuY 598,413,000,00(1 67,439,970,360 3,375,291,013 3,364,941,013 (67,107,697,823) (7,596,320) 605,477,908243

Von et) pliAn da phat hank

SO est& Quj, SO dAu ndm

so CO phiOu \ND SO cO phieu VND

Vim CO phAn du-ye duy0 59,841,300 598,413,000,000 59,841,300 598,413,000,000

VOn CO phAn da OM Minh

CO phiOu ph8 thong 59,841,300 598,413,000,000 59,841,300 598,413,000,000

25

CONG TV CO PHAN CHUNG KHOAN DAIJ Kill THUVET MINH BAO CAO TAI CHINH (Tit!) theo) NIAU SO B 09-CTCK

17. LAI, LO BAN CAC TAI SAN TAI CHINH

Tir itu Mut den cuti Quy nay Tfr dau nam tin cool Quy nay

Nam nay Nam tut*

SO luvng ban Gia ban Tang gia hi ban Gia v6n Lai, la ban

cluing khoin Lai, to ban chting khoan

VND vNp•. . . VND VND VND •

Lai ban cac tai san tai chinh FVTPL

- CTCP Tap down Him Phat 594,303,329

- CTCP Van tat Dau khi 587,043,209

- CTCP COngniMp Cao su mien Nam 262,222,698

- Co phiiu niern yet khac 199 5,247,400 4,266,441 980,959 747,701,741

COng 5,247,400 4,266,441 980,959 2,191,270,977

La ban cac tai san tai chinh FVTPL

- CTCP Djch NT T6ng hop Dalt khi (340,769,097)

- CTCP Van tai San pharn Khi Quiic to (117,771,500)

- CTCP Duong Bien 1-16a (48,260,580)

- Co phi& niem yet khac 997 7,655,200 16,414,720 (8,759,520) (6,064,622)

Ciing 7,655,200 16,414,720 (8,759,520) (512,865,799)

26

CONG TY CO PHAN CHONG KHOAN DAU Kid THUYET MINH BAO CAO TAI CHINE! (Tice theo) NIAU SO B 09-CTCK

18. CO TUC VA TIEN LAI PHAT SINH TU CAC TAI

• , •

Tai san tail chinh FVTPL

SAN TAI CHINN

QUI' 2/2017 QUI' 2/2016

VND VND

Co tirc CTCP Xang clau Dau khi Phu Yen 822,619,200 668,248,100

CO arc CTCP Phan Ian Nung chay Van Dien 447,899,000

Co tirc c6 phieu,niem yet khic 546,000 56,683,140

ging 823,165,200 1,172,830,240

Tii sin tai chinh cho vay va phai thu

Lai cho vay hog dOng margin 7,240,447,252 5,892,927,655

Lai cho vay Ong tnrdrc tien ban 638,989,597 319,994,790

Lai khac (686,906,062)

C6ng 7,879,436,849 5,526,016,383

TM sin tai chinh sin sing de bin

CO tirc CTCP Ky thu6t Cong nghe Sal Gen 295,316,500

CO tirc CTCP Bill d6ng sin Dau khi

CO tire CTCP Xing dau DAu khi PhU Yen

Lai khic 749,860,320

C6ng 1,045,176,820

19. CHI PHI HOAT BONG KHAC

Chi phi host Ong khic

QUI' 2/2017 QUIT' 2/2016

VND VND

Chi phi dtr phonggiiun gia ill sin tai chinh 2,944,532,184 5,420,927,492

Chi phi du phone phai thu IMO deli 797,835,990 305,527,557

Chi phi hog dOng khic 715,111,925 984,625,014

ging 4,457,480,099 6,711,080,063

27

CONG TY CO PHAN CHUNG KHOAN DAU KHI THUYET MINES BAO CAO TAI CHINE! (Tap theo) MAU SO B 09-CTCK

20. CHI PHI QUAN CONG TV CHUNG KHOAN

Chi phi quan.lf CTCK

: ..., QUI' 2/2017 QIA. 212016

VND VND

Ltrongva eic kltoan phac lqi 1,663,814,415 1,483,540,798

BHXH, BHYT, KPCD, BHTN 299,633,120 285,088,005

Chi phi van phongphim 98,971,436 103,049,808

Chi phi ding cu, dung cu 51,909,487 46,201,569

Chi phi khau hao TSCD 72,082,152 139,893,887

Chi phi thus, phi vit IS phi 290,682,492 337,052,128

Chi phi du p hong 158,036,045 46,690,696

Chi phi dich vu muttngpai 1,619,951,902 2,212,526,552

Chi phi khic 1,289,863,159 1,105,505,433

Cong 5,544,944,208 5.759.548,876

21. LAI CO BAN. THEN CO PHIEU

Vic tinh Loan Rif co ban tren c8 phitu phii thong cila Cong ty trong nam &roc thus hien do Iran cac di1 lieu sau:

QUf/ 2/2017 QUI' 2/2016

Loi nhu;an ke toari:sau thud TNDN

wan dien Ichic sau thud TNDN

4,555,135,490 1,752,928,998

[ai de tinh lai Iren el). phi (\ND) 4,555,135,490 1,752,928,998

SO binh quin gig quyn cua co p hiL phO thong 59,841.300 59,841.300

Ili co. bin tren co phiLi (VND) 76 29

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22. NGHIEP VU VA SO VOA CAC BEN LIE* QUAN

Danlz stick the hen lien quan:

Ben lien quan N.16i quan

Ngan hang TMCP Dai Chang Viet Nam Co Bong Ian

Tip doan Diu khi Viet Nam Ben lien quan caa c6 Ong lan

Trong nam, Con ty da cd cac giao d(ch chii yen sau voi the ben lien quan:

QM? 2/2017 QUI( 2/2016

VND Tip dohn Diu, khi Viet Nam

VND

Doanh thu hru chang khoan 1,442,776,965 1,421,667,080

Doanh thu PVN Index

Doanh thu to vin

yiu va cac ben lien quan tgi ngdy kit that nem tai chink:

188,748,868

30/06/2017 30/06/2016

VND VND

Ngan hang TCMP Dal thong Viet Nam

Tien gal caa COng ty 49,636,571,355 8,068,481,093

Tap doan Diu khi Viet Nam

Phai thu cac dich vu CTCK cung cep 270,848,868 270,848,868

23. CONG CU TAI CHINH

Quin ly rui ro yen

COng ty quart iy,riguon yen nharn dam bao ring Clang ty c6 the vira hoat Ong lien tyc vita t6i da hem Iqi ich caa cac co citing thong qua ail uu hem s6 du nguen yen va cong nq.

Cau trite yen cda Cong ty g6m cd phin yen cira cac co thing (bao gem von g6p, cac quy dy tit trcr 113 lay ke).

Cac chinh sach ke toan chit yeu

Chi tiet cac chinh sachke toan chit yeu va cac phuong phap ma Cong ty ap dung (bao gom cac lieu chi a ghi nhan, co set xac dinh gia tri va co sot ghi than cac khoan thu nhip va chi phi) dei veri tang loai tai sin tai chinh, cong nq tai chinh va ding cu von &roc trinh bay tai Thuyet minh se 4.

Cong ty chua danh gia gia tri hqp IY caa tai san tai chinh va ding no tai chinh tai ngay ket thac nam tai chinh do Thong to se 210/2009/TT-BTC do BO Tai chinh ban hanh ngay 06 thing 11 nam 2009 ("Thong to 210") ciing nhu cac quy dinh hien hanh chua c6 huerng din cu the vi viec xac dinh gia tri hop Ifr caa cac tai san tai chinh va cong no tai chinh. Thong to 210 yea cau ap dung Chuan myc bao cao tai chinh Quec ti vt viec trinh bay bao cao tai chinh va thuyet minh thong tin del veri cong cu tai chinh nhung khemg dua ra huerng din tuong throng cho viec danh gia va ghi nhan cong co tai chinh bao gem ca ap dung gia tri hqp 15r, nhim pha hop veri Chuin myc bao cao tai chinh Quific

Myc tieu gnarl Ij rui ro tai chinh

Rui ro tai chinh bao gtim rui ro thi throng (bao gOrn rui ro gia, rui ro Iii suit va rui ro ve gia), rui ro tin dung va rui ro thanh khodn.

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LONG TY CO PHAN CHtNG KHOAN DAU Kill THUYET MINH BAO CAO TAI CHINH (Tiep theo)

MAU SO B09-CTCK

Rai ro thj trutdki

Hoat dang kinh doanh cita Cong ty se chit yin chin rai ro khi c6 so thay d6i ve t9 gid hot doai, lai suet va gia. Cong ty khong thoc. hien cac bien phap phOng ngiza rid ro nay do thieu thj trutmg hoat clang giao djch cac cong cu tai chinh nay.

Quin 19 riii ro.t9 gig

CEng ty thoc hien mat se cac giao djch c6 gee ngoai te, tuy nhien rai ro do so thay dot t9 gia h6i, coal cua C8ng ty la kh8ng clang ke.

Quin 19, rai ro lai suit

C8ng ty chiu rid ro lai suet trong yin phat sinh tit cac khoan den nhan ang tnrac caa khach hang de thu gom trai phieu va cac khoan tien girl caa ang ty. Cong ty quan 19 rai ro bang viec phan tich tinh hinh canh tranh tren thj truang de tai da hem lai suit c6 icli cho Cong ty va nem trong glad han quan 19 rai ro. Ban Giam d6c danh gia rid ro do thay dd. !Ai suet tai ngay lap bao cao tai chinh IA khong dang ke.

Rid ro ve gia

Cac khoan den iii bao g6m cac c6 phieu da niem yet va chua niem yet, hop deng hqp tac deu to cua C8ng ty bi anh huerng bed cac iih ro do so hien dang caa thj tnrong ch(mg khoan anh htremg den gia tri tucmg lai caa cac khoan Kr. C6ng ty quart 19 rid ro ve gia c6 phieu bang cach thiet lap han mac diu ttr, da clang hOa danh muc din to vi cac mac gioi han cat lai, cat lg.

Rid ro tin dyng.

Rui ro tin dung Nay ra khi meit khach hang hoac dbi tac khong dap ang &roc cac nghia vu trong hop d6ng din den cac ten that tai chinh cho C8ng ty, ang ty c6 chinh sach tin dung phi) hop vi thutmg xuyen theo dOi tinh hinh de climb gia xem C6ng ty c6 chiu riti ro tin dung hay !cluing. Cac rid ro tin dung chit y'eu to cac khan phai thu va den girt ngan hang va cac ding co tai chinh khac cfia Cling ty.

D6i vai cac khogn phai thu, Cong ty thutmg xuyen theo dOi va danh gia cac khoan Oat thu va lap du phong phai thu kite (16i kip thai cho tang khach hang khi lap bao cao tai chinh.

D6i veri cac khoan phai thu djch vu k9 guy (margin), C8ng ty quail 19 rid ro thong qua viec kiem soitt s6 lunng va gia tri chang khoin caa nha deu to tai bat k9 thtri diem nao.

Quin If rai ro thanh khoin

Mot djch quart 19 rtii ro thanh khoin nham dam bao du nguen v6n a dap (mg cac nghia vu tai chinh hien tai va trong Wong lai. Tinh thanh khoan cang dtroc Cong ty quart 19 nham dam Ho mac pho trOi gi(ma tong no den han va tai san den han trong nam a mac c6 the duqc kiem soat (16i vai s6 v6n ma COng ty tin rang CO the too ra trong nam d6. Chinh sach caa C8ng ty la theo dbi thubng xuyen cac yeu cau ve thanh khoan hien tai va dtr kien trong tucmg lai nham dam bao Ging ty duy tri da mac dtr phong den mat, cac khoan vay va da v6n ma cac c6 demg cam ket gap nham dap (mg cac quy djnh ve tinh thanh khoan ngin han va dai han hon.

Bang dual day trinh bay chi fiat cac mac dao han theo hop d6ng con Iai (16i vai tai san tai chinh va Ong nq tai chinh phi phai sinh va thtri han thanh town nhtr da &roc theta thuan. Bang dual day duqc trinh bay doa tren clang den chua chiet khan via tai san tai chinh va cong nq tai chinh tinh theo ngay sand nit& ma C8ng ty phai tra. Ngay eltio han theo hop deng duqc dun tren ngay senn nhat ma C8ng ty phai Tai sin dim bio

Con ty khong cam at, the chap dual bat ky hinh thac nao cho cac khofin nq vao ngdy lap bao cao nay.

30

4n

CONG TY CO PHAN CHONG ICHOAN DAU KHi THUYET MINH BAO CAO TAI CHINK (Tiip then)

MAU SO B09-CTCK

Cling ty dangnam gift cac tai khoan chim*khoan, gay chimg nhin quytn sir dung dat, tin k9 quY tai tai khoan tien gin de cam co cho cac hqp dung hqp tic dau to va hqp d6ngegiao djch Icy guy.

24. STY KIIrN SAU NGAY KET THUC NAM TAI CHINH

Kh8ng c6 su kien trong yeu nio phat sinh sau ngay ket thuc nam tai chinh den ngay lip bao cao tai chinh nay yeu cAu phii diau chinh hoac thuyet minh.

25. SO LIEU so ,sANH

Nhu trinh bay tai Thuyet minh se 03, ke tir ngay 01 thang 01 nArn 2017, Cong ty do ap dung Th8ng to s6 210/2014/TT-BTC ("Thong to 210") do BO Tai chinh ban hanh ngay 30 thang 12 nam 2014 va Thong to s6 334/2016/TT-BTC ("Thong to 334") do BO TM chinh ban hanh ngay 27 thang 12

•

;CN CONG TY

• Co Pfi

• 'CHING K:104

Ciod.1 KHI

-

PHO G1AM D6C

•Argall je;121:"1/16111Y/

TRAN TH) MINH HIEN Ngtrof lip bieu

Net)) Ilicing 7 nam 2017

DINH TN! LAN PHU'ONG Ke toin trtrofng

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