~~~~.So:3.l:l2..l2019/CV-PCV/v: CBIT Boo cdo tai chfnh Ouy I nom 2079

C()NG HQA xA H(U CHU NGHiA VI~T NAM£)Qc I~p- Til do - H~nhphuc

Tp. H6 ChfMinh, ngay{i- thong D'1nom 2019

Krnh gut -Uy ban ChUng Khoan NhiJ Nu'ac- So'Giao Oich ChUng Khoan TP. Ho Chi Minh- So'Giao Dich Chung Khoan HiJ N9i

Ten cong ty

Ma chunq khoan

: CONG TV c6 PHAN CHUNG KHOAN RONG VI~T (VOSC)

: VDS

Tn,1sa chlnh: uiu 1-2-3-4 Toa nha Viet Dragon, 141 Nguyen Du, PhuongBenThanh, Ouan 1,TP.HCM.

Bi¢n thoai : 028. 6299 2006 Fax:028.6291 7986

Nguoi thuc hien CBTl

f)i¢n thoat di dc)ng

f)i¢n thoai co quan

L09i thong tin cong bo

: Ong Nguyen Hieu Chirc vu: Tong Giarn doc

: 0913832473

: 028-62992006 (ext: 1345)

n24 h 0 Yeu cau 0 Bat thuong 0' D!nh ky

Nc)idung thong tin conq bo:

(ong ty Co phan Chung khoan RangVi¢t conq bo Baocao tai chlnh Quy I nam 2019.

Toanvan Baocao tal chinh Quy I narn 2019du<?,cdang tili tai d!achi website Conq ty:www.vdsc.com.vn

Chung toi xin cam ket cac thong tin conq be tren day 121dung Sl/th~t va hoan toan chiu trach nhierntnroc phap luat ve nc)idung cac thong tin da cong bo.

£)Ihh kern:- B.aocao tai chinh Quy I nam 2019

No'i nh~n:- NhLttren;- LLtuVT,Pc.

So:'34:1J2o.19/CV-TCKTV/v Giai trlnh chenh I~ch Iqi nhuanQuy 1/20.19 so vai Ouy 1/20.18

C9NG HOA xA H91 CHU NGHiA VI~TNAMf>Qc I~p - T~ do - Hanh phuc

Tp H6 ChiMinh ngayH thong 04nom 2079

Kinh gl'ti: - uv BAN CHUNG KHOAN NHA NUOC- sO GIAO D!CHCHUNG KHOAN TP.HO CHi MINH- sO GIAO D!CHCHUNG KHoAN HA NQI

Can cl1':- Thong tu 155/2o.15m-BTC nqay 06/10./20.15cua B9Tai chfnh huang dan (6ng bo thong tin tren th]

tnronq chung khoan.- Bao cao tai chfnh Quy 1/20.19cua Cong ty co phan chung khoan Rang Vi~t.Cong ty c6 phan Chung khoan Rang Vi~t (Ma chung khoan VDS)xin giai trlnh vot quy Co quan ve 5l,1

bien 09ng loi nhuan sau thue Thu nhap doanh nghi$p tren Bao cao ket qua kinh doanh 9i[(a Quy1/2019so vai Quy 1/20.18nhu sau:

sn Chi tieu Quy 1-20.19 Quy 1"20.18' Chenh I~ch (%)

1 Lqi nhuan trircc thue 26.,o.9o.,IB1,486 61,786,837,540. (57,77%)2 Chi phfthueTNDN 4,944,580.,670 12,215,0.03,110.3 Lqi nhuan sau thue TNDN 21,146,250,816 4.9,571,834,430 (57,34%)

Nguyen nhan:Nguyen nhan chfnh cua khoan bien o(lng Iqi nhu~n sau thue cua Quy 1/20.19so vai Quy 1/20.18lado:- Trong Quy 1/20.19,thanh khoan tren t02ln thi truong chi bang 50.%so vai (ung ky nam truocqua 06 oa tac 09n9 tieu el,1e oen hO<;it09n9 kinh doanh chung eua Cong ty, o~c bi~t I.ahO<;itogng kinh doanh moi giai. Ben c<;inh06, Elo gia chung khoan chua hai phl,lc nhieu nen hO<;it09n9 tl,1doanh cClngkhong g~p thu~n Iqi.Tuy v~YI Cong ty cling oa rat no ll,1coe tang tnlong thi phan giao dich hon 44% so vai cung kynam truac, chi phi vil rui ro ouqc kiem 50at ch~t che, ket qua kinh doanh nhln chung thea sat kehO<;lchd~t ra.

I(et qua:Lqi nhu~n sau thue TNDN cua Quy 1/20.19giam 57,34% so vai cung ky nam 20.18.

Tren oay la giai trlnh cua Cong ty c6 phan ChUng khoan Rang Vi~t, kfnh de nghi quy Co quancho cong bo thong tin theo dung quy dinh.

Tran tn;mg.

Ndi nh~n:- Nhu tren- Luu VT,P.TCKT

Công ty Cổ phần Chứng khoán Rồng Việt Đia chi : 141 Nguyễn Du, P. Bến Thành, Quận 1, TP.HCM

Điện thoại: +84 28 62992006 | Fax: +84 28 62917986

Website: www.vdsc.com.vn

BÁO CÁO TÀI CHÍNH

CONG TY CP cmrxc KHoAN RONG VItT Min s6 BOla-CTCKD.ja ch'i:.141 Nguy~n Du,PhU'img B@nThanh,Quin 1, TP HCM (Banhanh theo'ITsr5 33412016flT-BTCngay

BAo cAo TiNHHiNH TAl CHiNH 2711212016ci1aBpTaiChlnh)

T~ ngay 31 thang 03 nam 2019

Dan vi tinh: VND

Chi tieu Mis6 Thuy@tS6 cU6i kY S6 dA.unam

minhTA.ISAN

A B C 1 2A. TAl SAN NGAN ~ (100=110+130) 100 2,305,124,208,656 1,880,837,990,12.8---I. Tai san tal chinh 110 2,279,260,117,018 1,873,348,069,169 ~1. Tien va cac khoan nrong duong tien 111 5 140,780,83'9,872

'~71,744,099,~w: • C

1.1.Tien 111.1 I 90,780,839,872 71;744,099,~tt: C1.2. Cac khoan mung duong tien 111.2 50,000,000,000 1('_._f ctl2~Cac tai san tai chlnh ghi nh~ thong qua lai 16(FVTPL) 112 7.1-7.2 249,781,471,844 222,036,422,1 ~ ~- Tai san !Ai chinh ghi nhan thee gia tr] hQ'Ply theng qua laill6 111.2A 313,187,423,732 297,103,882,821~- Chenh I~ch daub gia l~i cac tai san tai chlnh ghi nhan theo gia tri hQ'P llL2B (63,405,951,888) (75,067,460,717)1lY. thong qua lii/163. Cac khoan d~u nr nAmgiii den ngay dao han (HTM) 113 - 1-- --4. Cac khoan cho vay I 114 7.3 1,897,722,029,375 1,585,365,383,07315. Cae hli san ta:ichinh sAnsang de ban (APS) ll56, DI;I'phong suy giam gia trj cac tAisan tai chinh va tai san th6 chAp 116 7.4 (27,288,622,415) (27,288,622,415)1

7. Cae khoan phai thu 117 8 6,595,363,309 3,539,330,72017.1. PhM thu ban cae tai san till chinh 117.1 8 2,058,701,000. "__ ~_I--7.2. Phai thu va d\fthu co t(rc, tien Iii cae tai san tai ehinh 117.2 8 4,536,662,309 3,539,330,7201-----,7.2.1. Phai thu Co roc, tien Iii d6n ngay nh~n 117.3 f 390,966,204 17.2.2. D\f thu co t(rc, tien Hli chua den ngay nh\in 117.4 4,145,696,105 3,539,330,72~1.~.._~-.8. Trfl trucrc cho nguai ban 118 9 1,113,516,240 597,735,273-1- ---9. Phai thu cac dich V\I CTCK cung dp 119 8 9,473,895,358 17,349,672,513110. Phai thu nQj bQ 120 11L PhAithu v[i6i giao djch chUng khoao 121 I 1_

1,982,256,576112. Ole khoan phfli thu khac 122 8 3,059,831.,913

13. D.\fpMng suy girun gia tri cac khoan phai thu (ot;) 129 8 I (1,978,208,478) (1,978,208,478)1

II. l'ai san ngAn hfn khac 130 10 25,864,091,638 7,489,920,9591--- ----- 23,160,885,.ooor----2,547,968:62~11. T~Ung 1312. V~t tu van phong, cong e\l, d\lllg C\l 132 15,460,5001 62,271,7001- 3,074,807,17613. Chi phi tnHrucrc ngan h{Ul 133 I· 2,348,463,587

4. dm 06, th6 chap, kYq~y, Icy OUQ'Cngin h{Ul -"---- 21,400,00°1134 21,400,000

5. Thu~ giA.tri gia tling duQ'ckhdu trir I --- _.___J135

6. Thue va cac khoan khao phai thu Nba nucrc 136 317,882,551 1.783,473,4621

7. Taj san ngin hWlkhae 137 -~:-=I8.. Giao djeh roua ban I~itrai phieu Chinh phli 138

9. D\f phong suy gilim gia tIi till san ngan h~ khac 139 -IB. TAr sAN nAl ~N (200 = 210+220+230+240+250-260) 200 53,036,301,456 51,499,766,7.281

I. Tai san tAi chfnh dAib\lo I 210 I - --j~

11. Cac khoan phai thu dAih{Ul 211

2. Oie khoan d~u tu 212 !2.1. Cac khoan a~u tu nAmgiii den ngay ciaoh{Ul ~. I 2i2.l j I

CTCP CHlING KHOAN RONG VIET~ - .Bao cao tlnh hlnh tal chinh

Chi tfeu Mils8 Thuy~t s6 cU8i ky se diu nAmminh

2.2. D§u tII vito cong ty con 212.22.3..Dau tI!vao cong ty lien doanh, lien k€t 212.3 12.4. D§u tu dai han khac 212.4~.Du phong suy giam tai san tai chinh dai_han 213 1U. Tai san c8 djnh 220 14,967,062,;366 14,618,771,5511L T3.isan c5 dinh hnu hlnh 221 11.1 I 12,926,593,314 12,135,495,9921o Nguyen gill 222 45,847,907,350 43,903,688,5351o Giatr] bao men IUy k€ (*) 223a (32,921,314,036) (31,768,192,543)1o Dilnh gia TSCDHH theo gia tr] hop Iy 223b2..rai san c5 dinh thue t3.ichinh 224o Nguyen gia 225- Giatr] hao mon luy k€ (*) 226a --~o Dan,h gi_a TSCDITC theo gia tri hop Iy 226b

2,483'275,559~3. Tai san c5 djnh vo hinh 227 11.2 2,040,469,052<Nguyen gill 228 13,764,088,791 13,764,088,791 P. fI\- Gia ttj hao mon luy ke (*) 229a (11,723,619,739~ fNG(11,280,813,232) ;:- Danh gia.TSCDVH theo gia tri hop Iy 229b 10"~ill.Bit dq-ng san diu tlf 230 ,p.o Nguyen gia 231 -=

o Gia 'trj hao mon luy ke (*) 232a 1o £>it.nhgiaH£>SF.>Ttheo gia tTfhqp 1y 232b 1IV. Chi phi xay dlplg cO'ban dc'Ydang 2.40 3,218,325,000 3,218,325,0001V. Tai san did h,n khac 250 34,850,914,090 33,662,670,1771L Ca.m c5, the chap, Icy quy, kY cugc d3.ih~ 251 12 3,127,076,384 3,127,076,384'12. Chi phi tra tru6c dili h~ 252 13 1,723,837;706 1,641,938,12713. rai san thue thu nh~p hoan I~i 253 27.2 14. Ti€n nQPQUy Hli trq thanh toan 254 14 20,000,000,000 18,893,655,66615. Tai san dai h\U1kMc 255 10,000,000,000 10,000,000,000'1VI, Dy-phong suy giam gia trj tai san dai h,n 260 'InJNG C(lNGTAl SAN (270 = 100 + 200) 270 2,358,160;510,112 1,932,337,756,856

Chi tieu Mils6 Thuy~t s6 cu8iky S6diu,namminh

NGUONVONA B C 1 2

C. NQ PHAl TRA (300 = 310 + 340) 300 1,276,165,;315,Q90 821,438,85.9,650I.NQ'phiii tra ngin h,n 310 1,275,729,169,590 820,947,212,3271. Yay,va ng thue tili chinh ngin h~ 311 15 163,000,000,000 216,300,00Q,00011.L Yay nglfu h\tn 312 163,000,000,000 216,300,000,0001..2.Nq thue tai chInn ngin h~n 313 I2. Vaytai san faicruhh ngin. h~n 3143,.Trai phieu Chuy€od6i ngin h~ 0 cliu phfrn nq 3154. TFaiphj€u phat h3.nhngan h~ 316 15 1,077 ,894,000,000 581,674,000,0005. Yay Quy H6 trg thanh toan 3176. Phai tra ho~t d'Qnggiao dich chUng khoan 318 18 1,567,170,822 1,462,093,4077. Ph3.itni v€ 16igiao dich cac tai san tm ehlnh 3198,.Ph3.itra ngucri ban noginh~n _L 320 16 11,840,150,643 167,554,10019. Ngucri roua tn! tian tru6c ngin h~ 321 760,700,000 744000!_0~

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AI;/

" -CTCP CHlfNG KHOAN RONG VieTBao cae tlnh hlnh tai chlnh

Chi tieu Mis6 Thuy~t S6 eU6i kjr S6 diu nimminh

10..Thue va cac khoan phai nQPNM nircc 322 17 6,239,S61,222 5,447,743,58811. Phai tra nguoi lao d(ing 323 521,489,394 176,546,755112. Cac khoan trtch n(ip phuc 19inhan vien 324 I 113. Chi phi phai tra ng~n han 325 18 12,0.72,40.8,944 14,254,810.,696114. Phal tra nQibQng~ han 326 115. Doanh thu chua thuc hi~n.ngM han 32716. Nh~ kY q_uy,IcY euoc ng~ han 32817. Cae khoan phai tra, phai nQPkhac ngan han 329 19 1,833,388,565 720.,263,781118. DI,l phong phai tra ng~ han 330. !

1f 9. Quy khen thuong, phuc 19i 33120..Giao dich mua ban lai trai phieu Chfnh phil 332II. NQ'phii tra dai hl,lD 340 436,145,500 491;647,323

1. Yay va no thue tlii chinh dai han 3411.1. Yay dlii han 342

·11.2. Ng taue tai chlnh dai han 3432. Vay tai-san tai chlnh dai h\U1 344 13. Ttai phi~u chuy8n d6i dlii h~ - du phfuJng 345 14. Trai phi~u phat hanh dlii h\U1 3465. Phai tra ngmJi ban dlii hc.m 347 16. NguO'imua tra tien tmae dlii h~n 348 17. Chi phi phai tra dlii hc.m 349 18. Phai tra nQib(i dai hc.m 350. 19. Doanh thu chua thl,lehi~n dlii hc.m 351 110. Nh~ kY quy, kY cugc dlii hc.m 352 111. Cae khoan phai tra, phlii nQpkhac dlii hc.m 353 436,145,50.0. 436,145,50.0.112. DI,l pbOngphiii tra dlii hc.m 354 113, Quybao v~Nha d~u til 355 .I]4. !hue thu nh~p holln l?i phai tra 356 55,50.],823115. QUYphat trien khoa hQCva eong llgh~ 357 ID. VON CRQ soHiru (400 =410 + 420) 400 1,081,995,195,022 1,110,898,897,2061I. van ehO sa hihl 410 1,081,995,195,022 1,110,898,897,20611. Von d~u tu eua ehu S(1huu 411 1,0.10,239,178,792 1,0.10.,239,178,792.11.1. Win g6p eua chu S(1hil'u 411.1 20..1 1,0.0.0.,999.;0.60.,0.00. 1,0.0.0.,999,0.60.,0.0.0.1a. C6 phieu ph6 thong c6 quyen bieu quy8t 41 1.1a 1,0.0.0.,999,0.60.,0.0.0. 1,0.0.0.,999,0.60.,0.0.0.1b. Cd phi8u ~u dlii 411.1b 11.2. 1"I$1g du von cb phan 411.2 9,240.,118,792 9,240.,118,79211.3. Quyen chQnehuySn d6i trai phieu - CcluphfuJvan 411.3 11.4. VBn khae eua ehii S(1 hil'u 411.4 11.5. c6 phieu quy (*) 411.5 12. Cherih l~ch danhgia tlii san theo gia trj hgp ly 4123. Chenh l~ch tY gia h6 i dOlii 413 14. Quy dl,ltru b6 sung \(on dieu l~ 414 13,624,381,369 13,624,381,36915. Quy d\l'phong tai chfnh va rui ro nghi~p V\I 415 13,624,381;369 13,624,381,36916. Cae Quy khac thuQcv6n chu S(1hil'u 416 17. Lgi nhu~ chua phan ph6i 417 20..2 44,50.7;253,492 73,410.,955,6767.1. Lgi nhu~n sau thuS CIathl,lChi~n 417.1 10.7,913,20.5;380. 148,478,416,39317.2. Lgi nftu~ chua thl,lchi~n 417.2 (63,40.5,951,888) (75,0.67,460.,717)1

~=

Trang 3/5

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--=---------------------------- -- -- -- ---------------------------------------- -----

.CTCP CHlrNG KHOAN RONG VieTBao cao tinh hinh tal chlnh

Chi tieu Mil sA Thuy~t sA cu8i ky S8 diu namminh

n. Ngli6n kinh phi va quy khlic 420TONG C(lNG NQ PHAI TRA. vA VON eHU so HUu (440 = 300 440 2,358,160,510,112 1,932,337,756,8561- 40.0)

cat rtzu Mis8 Thuy~t sa cu8iky S8 diu nlimminh

A B 1 2A. TAl sANeUA CTCK VAT AI SAN QuAN LV TREO CAM (*).KET1. Tai san c6 dioh thus ngoai 0012. Chung chi c6 gia nhan gift hQ 0023. Tai san nMn thrchdp 0034.No kh6 doi dll xu Iy 0045. Ngoai t~cac loai 0056. c6 phi€u dang luu hanh 006 100;0.99,906 10.0,099,90.67. Co phi~u quy 0078;,ni san tai chfnh niem yBt/dang IcY giao dioh tai VSD oua CTCK 008 21.1 , 159,231,730,000 127,015,730,000

9. Tm san tai chfnh dli hru IcY tai VSD va chua giao dich cua CTCK 009 21.2 3,170,000 3;090,000

----.010 21.3 ~10. Tai san tai chlnh chc ve cua CTCK .-

11. Tai san tili chlnh sua loi giao djch cua CTCK 011 ,

12. Tai san tai chlnh chua hru IcY ~i VSD cua CTCK 012 21.4 4,500,200,00.0 9,592,580,00013. Tai .san tal chinh dugc huang quyen cua CTCK 013 21.5 8,948,950;000 822,98Q,00014. ChUng quyan 014 IB. TAl sANvA CACKHOA.NPHAI TRA vi: TAl SAN QuANLV CAM KET v6:r KRACH HANG,S6 lrr(;ti'lg chimg kh6im1; Tai san tai chlnh niem yBt/dang IcY giao djch t~ VSD cua Nha d§u tu 021 21.6 1,077,956,9251 991,062,625

(-

a. Tai san tai ehinh giao djch t\1do chuy6n Ilhugng 021.1 722,J03,194 691;654,714b. T~;isan tai q_hfnhh~n chS chuy€n nhugng 021.2 9,127,777 6,072,633c. Tai san tai chinn giao dich c~m co 021.3 230,018,674 191,454,831d.Tai san tai chfnh phong toa, t~ gift 021.4 90,286,3.§5 74,286,355----- ---e. Tai san tai chfrih e)1athanh toan 021.5 26,420,599 27,593;680f. Tai san tai chfnh cho-cho vay 021.6g. Tai san IcY quy cua Nha d~u ttl' 021.7 326 4122.nisan tai chinh dli luu kY t~i VSD va chua giao dich cua Nha ddu tu

..022 21.7 7,570,263 3,110,126

a. Tid san tai chfnh dll hIll.ky t{liVSD va chua giao dich, t\l' do chuy€n 022.1 5,120,546 2,806,126nhugrrgb. Tai San tai chinh dil luu IcY t~i VSD va:chua giao dich, h\ill chS 022.2 2,449,717 304,000chuy€n nhw;mge. 'fal san:taj chfnh dli luu IcY ~i VSD va chua giao dich. cAme5 022.3d. Tai san tai chfnh dli lUll IcY ~i VSD va chua giao dieh, phong toa, 022.4.!~mgin3. Tai san tai chfnb chq v~ cua Nha dau tu 023 21.8 20,553,244 31,425,272'4. Tai san tai chfnh sua 161giao dich cua Nha d~u tu 024a$,. Tai san tai chinh chua lUll kY ~i VSD cua Nha d~u tu 024b6. Tai san tal cninh dugc huang quyen cua Nha dAuttl 025 21.9 2,723,120 1,258,69'§-

cAc cnt TIEDNOOAI BAo cAo TINHHiNH TAl cHiNH

Trang 4/5

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.CTCP CHlrNG KHOAN RONG VieTBao cao tlnh hinh tai ctHnh

Chi tieu I Mi S61 T!:!t 1 S6 cu.6i kY I S6 diu nAm

B&ng Vt?!Nam I7. Ti~1i glii ciia khach hang 026 597,326,673,736, 772,514,226,857"1.1.Ti~n gm cua Nha diu tu v@giao djch ch..rng khoan theo 027 11.10 568,246,434,9451 619,604,766,756IphllO'll~thti'c CTCK quan IyTi~n giii kYquy cua Nha d§u tu tai VSD 027.1 18,506,236,773 12,786,914,195

7.2. Ti~n gtii tang hen>glao dich chimg khoaD cho khaeh hang 028

7.3. Ti~n gm bu trir va thanh toan giao djch chUng khoan 029 21.10 10,275,880,538 128,763,551,154a. TiSn gfri bit trir va thanh toan giao djch chung khoan cua NhAdAu nr 029.1 9,030,370,597 128.,616,469,545trong nu&cb. TieD,giri TiSn girl bit trir va thanh toan giao dich chtrng khoan cua 029.2 1,245,509,94 J_l 1'47,081,609Nha dAuttlmroc ngoai7.4. Ti~n gm eua Ta chu'c phat hanh chti'ng khoan 030 21.11 298,121,4801 U,358,994,7528. Phai tr>aNbAdiu to' v~ ti~n gUi giao dleh clnmg khoan theo 031 21.12 594.,828,755;870 770,016,299,091IpfiO'Gne:tbucCTCK Quan ly8:.1.Phai tni Nha dAu tu {rong nu6'c vS tiSn giri giao djeh chung khoan 031.1 594,615,274,608 769,893,104,544theophuong thire CTCK quan Iy8.2. Pha! tra Nha dAu ttl nucrc ngoai vS liSn giri giao dieh chung kho{m 031.2 213,481,262 123,194,547thea phuan~ thfrc CTCKquan Iy9. Phiij tra T6 chllc phllt hanh chti'ng khoaD 03210. Phal thu clla khach bang v~ 161giao djeh cae tai san tai chinh 033

11. PMi tra eua khach bang v~ 16igiao dich cac tai san tili chinh 034

12. Phii tra ea tue, g3e va I.ii trai phi@u 035 21.13 2,497,917,866 2,497,927,1.66

, ~ ~\\K@toan trufmg

/

DllO'Ill! Kim Chi LeMIDhHi~n

Trang 5/5

C6NG TY co pHAN CHiJNG KHoAN RONG VIETl>ja chk 141Nguyen Du, p.Ben Thanh, Quan 1, TP.HCMDi~n thofi: (028) 62992006 Fax: (028) 62917986

MAu sa B02a - CTCK(Ban hanh theo ITs6 334/20]61IT-BTC

ngay 27/12/2016 cua B()To; chlnh)

BAo cAo KETQuAHO~T DONGQuy 1 niim20]9

Don vi tlnh: VND

cH1TItu Ml Thuyet Quyl Liiy_ ke tit diu nAm dell cu6i qliy nltVsa minh Nlim nay Niimtrtr6'c NAm nll)'_ NAm tnr6'c

L DOANiJi'tHl!1BOh-T DQNG

LL Lill tlr cac tAism tal chinh ghi nh~ th6ng1 6,773,773,960 44,433,508,092 6,773,773,960 44,433,508,092[qua lail16 (FVTPL)

a; La,i ban eac rAisan tAi chinh FVTPL 1.1 22.1 2,478,632,755 55,261,166,316 2,478,632,755 55,261,166,316b. Chenh l~ch trulg danh gia lai cac TSTC

1.2 22.2 (277,509,113) (12,503,129,024) (277,509,113) (12,503,129,024)FVTPLc. 00 nrc, ti~n Jili phat sinh ill tai san till chinh

1.3 22.3 4,572,650,318 1,675,470,800 4,572,650,318 1,675,470,800FVTPL1.2. Lili illcac khoan dAu nr nb giu den ngay

2 - -daoh~(RTM) - -1.3. Lill tu cac khoan cho Yay va phai thu 3 22.3 52,513,871,024 46,909,624,101 52,513;871,024 46,909,{)24,IOl1.4. Lai illcac tai san tAi chinh s~ sang dS ban

4 - - -(MS:) -1.5. Lili ill cac c6ng C\l phai sinh phong ngua

5 it ~ruiro - - - e-1..6.Doanh thu nghiep vu mel gioi chirng

6 22.4 22,758,567,515 33,917,499,549 22,758,567,515 33,917,49~~:;C<

kho<ln _... C'1.7. Doarih tho baa Ianh, d\li Iy phat hanh

7 22.4 - - - l~Hechlrrtg khOAn q"

~1.8. Doanb thu nghi~p VII. tu van dAu tu chung

8 - - - ~'khqAQ 7,1.9. Doanh thu nghiep V\l,Juu kY chUng khoan 9 22.4 1,800,076,742 1,617,701,(168 1,80.0,076,742 1,617,701,668 ~1.10. Doarih thu ngbi~p V\1tu van ill chinh 10 22.4 524,090,909 802,500,000 524,090,909 802,500,0001.11. Thu Map hQat dong khae 11 22.4 717,478,341 298,630,313 '7n,478,341 298,630,313

Cqog doaoh thu hOft dqog (20 = 01->11) 20 85,087 ;858,491 U7,979,463,723 85.,087,858,491 127,979,463,723

IF.cm~a1HO*:r DQNG .' :'~It;,'2.1. L8 cae tai san tai chinh ghi nh~ thOng

21 (2;412,148,421) 2,589,857,077 (2,412,148,421) 2,5.89,857,077Q.4alaiJ8 (,FVTPL)a. L8 ban cac tAi san. tAichlnh FVTPL 21.1 22.1 9,526,869,521 3,896,197 ;440 9,526,869,521 3,896,197,440b. Chenh l~ch gitinl danh gia 1~ cac TSTC

21.2 22.2 (11,939,017,942) (1,306,340,363) (11,939,017,942) (1,306,340,363)FVTPLc. Chi phi giao djch mua cac taj san tAi chinh

21.3 - - - -FVTPL2.2. L6 cae khoan ddu tu.nb ~u den ngay

22 - - - -dao. hliUl(HTM)2.3. L6 v~ ghi nh~ CL danh gia thee OT hQP

23 - - - -Iy TSTC AFS khi phan lo\li I~ -2.4. Chi phi d\I phong TSTC, xu Iy tOn th~tcae khoan phAi thu kh6 doi va 18 suy giarn 24 23 21,082,295,071 19,767,561,444 21,082,295,071 19,767,561,444TSTC va chi phi di yay2.5. L6 ill cac TSTC phAi sinh phong ngua rui

25 - - - -ro2.6. Chi phi hO\ltd(lng tl,r doanh 26 24 519,864,995 333,413,102 519,864,995 333,413,1022.7. Chi phi nghi~p VII m6i gi&i chung khoan 27 24 20, I06,889,359 24,658,182,939 20,106,889,3 59 24,658,182,9392.8. Chi phi hO\ltd(lng bac lanh, d~ ly phat

28 24 - - - -hanh cht'mg khoan2.9. Chi phi ngbiep V\l tu van ddu tu chung

29 24 724,469,533 417,632,335 724,469,533 417,632,335kholin

crcp CHUNGKHOANR6NGVI~T8a.0 cao klrqua hO(,lt l1¢ng

cmTIEU Mli Tbuy@t Quyl Lily ke tit diu nim d~n cu6i quy nays6 minb Nlim nay Niim truO'c Niim nay Nlim truO'c

2.10. Chi phi nghiep vu hru k-ychirng khoan ~O 24 1,805,199,116 1,863,611,692 1,805,199,116 1,863,611,6922.11. Chi phi nghiep vu illvan tai chlnh 31 24 1,957,658,985 1,840,329,059 1,957,658,985 1,840,329,0592.12. Chi phi cac dich vu khac 32 24 2,661,897,499 2,205,132,921 2,661,897,499 2,205,132,921

qing chi phi ho¥t d9ng (40 = 21->32) 40 46,446,126,137 53,675,720,569 46,446,126,137 53,675,720,569

III. ~PANB 1l11U1l0*T DCi}NHTAr elIiNil3.1. Chenh I~hlili tY gia hoi dow dil va chua

41 134,000,000 77,644,236 134,000,000 77,644,236tb\IChi~n3,2. Doanh tbu, du thu ciJ nrc, lili tien gfri ngan

42 25 3,577,175,168 5,304,437,130 3,577,]75,168 5,304,437,130hang khong ct, dtnh3.3,.Lili ban, thanh Iy cac khoan ddu tu vao

43 - - - -ceng ty~con, lien k8t, lien doanh3.4. Doanh tbu khac ve ddu nr 44 - . - -CQ'ogdnanh thu ho¥t d9ng tid ehfnh (50 == 50 3,111,175,168 5,382,081,366 3,711.,175,168 5,382,081,36641->44)

Wo. ~J~rPHiTAlcHiNn4.1. Chenh J~ch 16tY gia hoi dow ail va chua 51 57,000,000 439,644,236 -57,000,000 439,644,236th\lc hi~n4.2. Chiphi Illiyay 52 - - - -4.3. L6 ban, thanh ly cac khoan ddu nr vao

53 - - - -oong ty con, lien k8t" lien doanh4.4,.Clii phi d\l' phong suy giam gia tri cae

S4 - - - -khoan ddu tu tai chinh dm h\lIl4,5 ..Chi phi tl\i chlnh Wc 55 - - - ~ ~Con2 chi pbItAi chfnb (60 = 51->55) 60 57,000,000 439,644,236 57,000,000 439,644,ntt- r-...:..Y. 0HI 'Pat BAN,BANG 61 - - - ING h"Y,

~NVI. em Bm'QtJiN l.¥ CONG TV J

cHtrNG KHoAN 62 26 16,196,475,494 1:J,479,n~,110 16,196,4!7M94 l'1M79,'7'7M1~Ho,vn.RET Qni uo. T DQNG (7.0= 20"'50- "70 :26,0.99,432,028 61,j()6,4!):7.174. 26,09.9,432,028' 61,766,~~'~

I~'40 -60-61-6'21. -cvm. 'fmr~~c vA CRIPRiKH.(C

{P. Hp--:;:-..;--• I·8.1. Thu,nMp khae 71 7,075,4.50 20,430,371 7,075,450 20,430,3718.2. Chi phi khac 72 15,p75,992 5 15,675,992 5Con! k~t Qua boat~don2khac:(80= 71-72) 80 (8600542) 20,43Q,366 ~600,542) 20430,36(iIX.T()1W'GLm NIIlff~ KE 'J10.iN " Jl,7S6,8~7 $40

~. 611~786,8:t~,'540, 90 26,090,831.,486 26,090,831,486TRUaCTB~'(90=7ij + SOY ~

'9.1. Lgi nhu~ dil th\l'c hi~n 91 14,429,322,657 72,983,626,201 14,429,322,657 72,983,626,2019.2. LQi nhuan chua thuc hien 92 11,661,508 829 Jll,196,788,6611 11,661,508,829 (11,196,788,661)x. em rm1;lItJE 'Ii1M>N 100 27 4 944 580 6170 1~1~O()~110 4.94~8~670 12.215,003,11 0IO.l.Chi phi thueTNDNhien hanh 100.1 5,000,082,493 114,715,628,914 5,000,082,493 14,715,628,914IO.2.Chi phi tbue TIffiN hoan lai 100..2 (55,501,823) (2,500,625,804) _{?5,501,823) (2,500 625,804)Xl. l:;fINIill~"Ht TOAN SAll TmTE 200 21,146,250,S1:6 49,571,S3~,4.30 U,146.250;8~ 6 ' 49;5111,S3,[1i\'3,0INDN (200 ..;= 90 -10QJ )

XIL THU ~~ (JJO;jTOAN DI$N KIIAC ,"SAt) 'llHtl:E TNDN 300 - - ... -_...12.-l.LiUI(LiI) ttr daub gia I~ cae tai san tm. 301 - - . -ehlnh sAnsang de ban12.2. LiliI(L6) chenh l~ch tY gia cua hOlltdQng 302 - - - -t~ nuqc ngoai12.3. LiliI(L6) danh gia I~ TSCD theo rno Wnh 303 - - - -gia tri hqp Iy12.4..LiliI(LilHoan dien khac 304 - - - -Tan! tbu nhip toan dien (400=301->304) 400 - - - .

Trang 213

CTCP CHaNG KHOAN RONG VI~TBoo.edo kat qua boot i1gng

cm rreu

06 500

501 28

loang tren c5 phi~u 502 28

Nlirri trllac

211 545

211

Ng.llQilipbi~u Ki toan trllO'ng

DIlO1lg Kim Chi UMinhHi~n

545 211

545 211 545

Trang 3/3

----~--------------------------~------ -- -- ---- . - -- ----- ~~--------

CONG TY co pHAN CmJNG KHoAN RONG Vl]:T Mau sa B03b - CTCKBta chi: 141Nguy~n Du, P.B€n Thanh, Qu~.I, TP.HCM (Ban hanh thea TTs6334120J6nT-BTCf)i~o tbol}i : (028) 62992006 Fax: (028) 62917986 ngay 27//212016 cua Bp Talchinh)

BAo cAo LUU CIIDYEN TIEN T:E:ruENG(Theophuong phdp gitin nip)

Quy 1 nam 2019

Loy k~ tit d§u nam d~n tuai quy oay

Chi tieu Mas6 Thuy~tMinh Namnay Nam trllaC

A B C 1 2I. Luu eh...¥~nfi~n tir hoaJ dQoJdUnh dnanh1.LQi uhujin tr~ac Thu~ Thu Dbap doanb nl!hieb 1 26,090,831,486 61 786,837,5402. f)i~q chinh cbo cae khean; 2 (6,517,909,477) (6,857,258,313)- Kh~u hao TSCD 3 1,595,928,000 1,622,324,724- Cac khoan d1!phong 4 23 (498,601,193)(-) Lai hoac (+) 16chenh I~ch tY gia h6i doai chua 5 362,000,000tlnrc hien.- Chi phi Llii yay 6- Llii, 13 tit hoat dQngd~u nr 7 (3,577,175,168) (5,304,431,130)- Du thu ti~n 151 8 8 (4,536,662,309) (3,038,544,714)- Cae khoan dieu chinh khac 93",TAng cac cbi phi phi ti~n t~ 10 (11,939,017,942) (1,306,340,363\- L6 danh gia gia tri cac tai san tai chlnh ghi nh~n 11 (11,939,017,942) (1,306,340,363)tbong qua liiiJL&FVTPL- L6 soy giam gia tr] oac khoan d§.utu n~m gill' d€n 12ngay daa h~ (HTM)- L6 suy giam gia trj cac khoan cho yay 13- L6 ve ghi 1ilh~ ehenh lech danh gia thea gia tri hQ'l' 14Ii TSTC sin sang d~ban AFS khi phful lo\\i i?i- Suy gilimghttti cac tai san c6 dinh, BDSDT 15- Chi phi d1,l'phong suy giam gia tti cae khoilOdfrutl.1 16tai chi_nh dMb;:.m- L6 khac 174"Giam cac doanh thu phi ti~n t~ 18 277,509,113 12,503,129,024- Lai danh gia l~i gia trj cac tai san tai chinh ghi nh~ 19 277,509,113 12;503,129,024thOngqua laj/16FVTPL- Lai ve ghi nh~ chenh iech danh gia thea gia trt hQ'p 20ly TSTC sin sang d~ ban AFS khi phan 10?il~i- Lai khac 215. LVi nhu~n tir h()l}tdC)ogkinh doanh tmac thay 30 (333,377,676,458) (486,661,053,806)d5i van btu dl)'nl!(-) Tang, (+) gilimtai san tai chinh ghi nh~ thong 31 (16,083,540,905) (108,930,265,687.)I·qualai L&FVTPL(-) Tang, (+) giiim cac khoan dAutugill'd€n ngay dao

32hlilO(HTM)(-) Tang, (+) ghim cac khoan cho yay 33 (312,356,646,302) (345,774,1°1,186)(~)Tang, (+) giiun tai san tMehinh sin sang d~ ban

34AFS(-) Tahg, .(+) giam phai thu ban cae tai san tMchlnh 35 (2,058,701,000) (6,159,485,000)

crcp CHU'NGKHOAN R6NG VI~TBao CaDluu chuyen tien t~

Liiy k~ tir diu nam d~n cu6i quy nay

Chi tieu Masa Thuy~tminh Nam nay Niim tnrac

A B C 1 2(-) Tang, (+) giam phai thu va du thu c6 nrc, ti8n lai 36 3,539,330,720 2,654,903,636cat tai san tai chinh(-) Tang, (+) giarn cac khoan phai thu cac dich vu 37 7,875,777,155 (218,281,440)CTCK cung cApC-) Tang, (+) giam cac khoan phai thu v816i giao djch 38cacTSTC{-) Tang, (+) giam cac khoan Ehai thu khac 39 (1,593,356,304) (1,220,638,729)-Tang (giam) cac tai san khac 40 (19,I(i}O,514,268) (18,233,801,293)-Tang (giam) chi phi phai tra (khong bao g6m chi phi 41 (2,182,401,752) (3,321,852,678)lai vay)-Tang (giam) chi phi tra tnroc 42 644,444,010 (179,787,660)(-) Thu~ TNDN da nQP 43 17 {48,811,125) (4,503,448,338)(;.)Uivay eta tra 44- Tang (giam) phai tra cho ngucrjban 45 11,672,596,543 193,483,797- Tang (giam) cac khoan trich nQpphuc 19'inhan vien 46~Tang (giam) thu~ va cac khoan phai nQpNha mroc 47 (4,159,153,734) 357,898,275(Khang bao g6m thu~ TNDN dil nQp)- Tang (giam) pMi tra nguai lao dQng 48 344,942,639 220,409,205- Tang (gii\m) phai tra va 16i giao dich cac TSTC 49- Tang (giam)phai tra, pMi nQpkhac 50 1,234,702,199 745,763;292- TiSn thu kMc .tu ho~t dQngkinh doanh 51- TiSn chi kitae cho hoat dang kinh doanh 52 (1,I06,344,334\ (2291,850,000\

L~ eliu), n tMnlhu(;)t til' bO{lt iI~JtIikllth doa:qlt 60- (-:32.5,46.263)~78) (420,5~~,68s.,9JBj,. r

n.·Luu cliUY~bti~n,.tirboat dQD2d'Aufl[1. Ti~n chi 08 roua sfun, xay d\l'DgTSCD, BDSDT va 61 11 (1,944,218,815) (552,216,500)cac tai san khac2..Ti8n thu tlr thanh ly, nhUQ11Sban TSCD, BDSDT 62~acac'tai san khac-3. Tien ehi d~u illvan vao cong ty con, cong ty lien 63doanh, lien k~t va d~u tu khac4 T·).. lru h)..· , kh· d" ,~. len t,· _ 01 cac oan au tu vao cong ty con, 64cong ty 1ien doanh, lien k~t va d~u tukhac5. Ti8n thu v8 c6 Wc va It;rinhu~ du9'c chia tlr cac 65 25 3,577,175,168 5,3Q4,437,13()klioan dftutu tai chinh dfti~n'LU'U ch((yl'n112n,thuli_",tu'hlJal ilf(l:J!·fttiu lur, '71)

, r[,632,95'6,3Sg' !tI, '12,22.0,630.. ~- ,

)II.'LIfO ChU.Y~Dti~Dtit Mat (Jone: tM: cbiOh I

I.Tien thu tir phit hanh c6 phi~u, nh~ v6n gop cua 71eM sahOu2.Ti8n chi tni van g6p cho chli scr hOu, mua l~i c6 72phi8u Rbit Mnh3. Tjen yay gbc 73 15 1,098~083,000,000 1,051,435,896,7973.J. Ti8n yay QuY'H6 trg thanh toan 73.13.2. Ti~n yay khac 73.2 1,098,083,000,000 1,051,435,896,7974,.Ti€n chi.tra.nQ"gac yay 74 (655,163,000,000) (834,930,676,652)4.1. Ti8n chi tra gac yay QUY H6 tr9' thanh toan 74.14.2.Ti~n 'chi tra n9'g6c vay tai san tai chinh 74.24.3. Tien chi tra gaC\lay khac 74.3 15 (655,163,000,000 (834,930,676,652)5..Tien chi tra nq thue tal chinh 756. c6 tUc lQ"inhuful d11tra cho chu scrhOu 76 (50,049,953,000)

;;::::==312;...---;ON(;OPUNG

lONG'-­'7"p~

Trang 2/4

; CTCP CH(1NG KHOAN RONG VI~TBdo .(40 iuu chuyen tien t~

LOy k~ (ir diu ni'im d~n cu6i quy nay

Chi tieu Mas5 Tbuy~tminb Ni'im nay Nam tru:6'c

A B C 1 2(Lt!u ttIiUjI'2n,(iiil ,thuDn" tw lioplilP1ltllai 7i7iln,h 8(/ 392~8IU~04r,ooo 216,505,220,1'45w. 'FaD2/2iamiti~n tbuAn tro:n:2 Itt 90 69,;036.140.075 1(};99a'na"S~143\v:. Tj~n v~ cae RhoaD ttrO'n2 dU'Oll'2ti~n diu ky nn 71,:744,099,1797 Z3'8,87'J,951,931-Tian 10l.! 5 71,744,099,797 23 8~873,951,937- Cac khoan nrong duong th~n 101.2 5- Anh huong cua thay dbi tY gia h6i doai quy dbi

102ngo~ilt~VI. Ti6n v~ cac khoin tiro:ng dllung" tlin ~\l~iky 103 140.780,839,872 39,596;1-06,794- Ti€n 103.1 5 90,780,839,872 39,596,706,794- Cac khoan nrong dirong ti€n 103.2 50,000,000,000- Anh huong cua thay dbi tY gia h6i doai quy dbi

104ngoai ~

pHA.N LUlJ CHUYEN TIEN TE HOAT DONG MOl GIro UY THic CVA KBACH HANG

Cbi tieu Mas5 Thuy~t LOy k~ tir diu ni'im den cu'6i quy nayminh Ni'im nay Nam tnrac

A B C 1 2I.;Loo chuy~n ti~nho~t dQ,ng moi:giiYi. uythac cua ,

ldJacb ha,ng

1.Tien thu han chung khoan moi giai cho kbach hang 1 1,420,164,803,344 2,611,885,084,101

2. Ti€n chi mua chUng khoan moi gibi cho khach hang 2 (1,538,652,473,960) (2,556,642,726,400)

3. Ti€n thubah chUng khoan uy thac cua khach hang 34.Tian chi ban chUng khoan uy tMc cua khach hang 45. Thu vay QuyH6 trQ' thanh toan 56. Chi rnaVl;lY Qu)' H6 trQ' thanh toan 67. Nh~n ti8n ,gtii d~ thanh toan giao djch chUng khoan

7 13,167,266,561,480 15,476,660,947,879cua khach hang7.1. 'Tien gm kY quy cua nba dAu tut~ VSD 7.1 113,422,086,6358. Chi tea thanh toan giao dich chlrng khoan cua

8 (13,326,327,657,348) (15,381,495,381,778)kMchhang9. Nh~n deft gUi ella Nhil dAu tu cho hOl;ltdQng uy

9tMc ddu tu cua khach hang10. Chi tra cho hOl;ltdQng uy tMc dAu tu cua khach 10hang11 ..Chi tra phi lUll kY chUng khoan cua kMch hang II12. Thu 16i giao dich chUng khoan 1213. Chi 16j giao dich chUng .khoan 1314. Ti€n thu cua T6 chfrc phat hanb chfrng khoan 14 210,976,508,447 305,126,503,96515. Tien chi ttaT6 chfrc phat hanb ch(mg khoan 15 (222,037,381,719) (307,085,027,109)Tang/giam ti@nthuin trong ley 20 (175.187.553.121) 148,449,400,658IL Tf~n va die kh~in tl101lg dUO'Dgti~n «til) kYcpa

30 712,514J26,85Q 415,801,658,43,4kh:acli ban!!:.Ti~n giri ngb bang aiu Icy: 31 772.514 .•226,857- 415,801.658,434-Ti~n glri cua Nhil dAu tll vB giao dich chUng khoan

619,604,766,756 411,697,196,243theo phttcrng thfrc CTCK quan ly 32Trong do co leY hqn- Ti€n gUi Icy quy Clla nba dAu tu ~i VSD 32.1 12,786,914,195

Trang3/4

r CTCPCHUNGKHOAN R6NG VI~TBdo cdo luu chuyen tien t~

Loy ke tir d~u nam den cuM quy nay

Chi tieu Mise} Thuy~tMinh Niim nay Nam tnrtrc

A B C 1 2-Ti8n gui tAnghQ'Pgiao dich chtmg khoan cho khaeh 3.3hang

- Tian girlbu tnr va thanh toan giao dich chimg khoan 34 128,763,551,154 859,307,515

-Ti~n glri cu~T6 chirc phat hanh 35 11,358,994,752 3,245,154,676Trang ao co ky hanCae khoan ttro'og dtrO'ogtiSo 36Anh htr01lgeua fhay d6i tY gia he}idoai quy d6.i 37ngoai t~m. TiSn v.ircac khoan ttrO'qgdtrO'ogtiSn cu&'.ikY 40 597;326,67.3,7'36 564,151.,059,092CiUlklfach iiao,2(40 ::;20 + 30)TiSn girl ngao hang cu&ikY: 41 597,326,673,736 564,251,059,092-Ti8n g)ii cua Nha dAu nr vS giao dich chirng khoan 568,246,434,945 506,862,762,344theo phireng thee CTCK quan ly 42 21.10Trang d6 co kY han- Tian gJiikY quy cua nha dAu illtai VSD 42.1 21.10 18,506,236,773- Ti8n glri tAnghQ'Pgiao dieh ehtmg khoan eho khach 43hang

- Ti8n g(ri bit tm va thanh toan giao djeh ehtmg khoan 44 21.10 10,275,880,538 56,101,665,216

- Tien girl eua T6 ehue pMt hanh 45 21.11 298,121,480 1,286,631,532Trang do co IcY hqnCackhoiiottrO'ngdtrO'ngtiSn 46Aoh htr{)logcOa thay dAi tY gia he}idoai quy d6i 47.n2oai t~

DuO'ogKim Chi UMinhHiSo

K~ toao trtriYog

Trang 4/4

CONG TY CO pRAN cniJ'NG KHoAN RONG VIETBjll chi: 141 Nguyen Du, p.Ben Th3nh, Qu!in 1,TP.HCMI)i~n thOfi : (028) 62992006 Fax: (028) 62917986

M6u s6 B04a - CTCK(Ban hanh' theo ITsa 3341201611T-BTC

ngiry 27/1212016ella Bo Tai chinh)

uAocAo TiNH BiNH BIEN DQNG VON CUU SO mrutfi ngay 31 thing 03 nam 2019

Dan vi tlnh: VND

s6 dll' diu ky s6 ting! giiims6 du-cuoi icy

Thuy~tCHiTIEU minh Ngay ot tbang 01 Ngay 01 thing 01 Kv tmO'c Kynay Ngay 31 thing 03 Ngay 31 tMng 03nAm2018 nAm2019 TARI! Giam TAn2 Giiim Ram 2018 nam 2019

A B 1 2 3 4 5 6 7 8I. Bi~n d.Qnl!:v6n cho sir biru1. Von dau nr cua chii sa hfru 919,240,118,7"92 1,010,239,178,792 - - 919,240,118,792 1,010,239,178,792

1./. ca phiiu pM thong eo ql1.yJn 91(J, (fOO,000,000 1,000,999,060,000 - - 910,000,000,000 1,000,999,060,000biiu quyit

1.2. cJphiiu uu iliii1.3. Th{jnf!du van c6 phdn 9,240,118,792 9,240,1.18,792 - - 9,240,118,792 9,240,118,792IA.QuyJ" chon ehuy€n aai trai - ~

~I,p_hdu- cau ph6n van - c.

1.5.veil!khac cUa eM sa hiiu - //O/,., ~- TV2. ce phi8u quy (*) - 110/ v~~'1'HAN3. Quy du IJii b6 sung v6n dieu l~ 10,190,332,248 13,624,381,369 - - 10,190,332,248 1~:;J4 3!¢.Q'.P4. Quy dtr phong tal chinh va riii ro 10,190,332,248 13,624,381,369

I 10,190,332,248 J ,""!~W~~ ~HOnghi~p V\)

- - ~'r: ...;'u,. VIE5.Chenh I(:ehdftnh gia Illi t3i san theo~~igia IIihQp ly -

~6.Chenh leeh tY gia h6i doal - ~e . _,...7. Cae Quy khac thuQev6n eM sa hfru - -

8. Lqi nhu~ chua phan ph6i 102,597,131,502 73,410,955676 60,768,623,091 (11,196,788,661 ) 21,146,250,816 (50,049,953,000) 152,168,965,932 44,507,253,4928.1. Wi nhllljl! sau thui ail tln,rc 97,966,752,187 148,478,416,393 60,768,623,0.91 9,484;741,987 (50,049,953,000) 15l$,735,375,278 107,913,205,380

ilifn -8.2. L(li nhuqn chua thl,lChifn 4,630,379,315 (75,067460,717) - (11,/96,788,661 //,661,508,829 (6,566,409,346 (63,405,951,888)

CQB2 1.042217,914790 1 110,898 897,206 60,768623091 {l1,19~,788,661) 21,l46 250 816 (50,049,953;000) 1 091 789749.220 1 081 995,195 022

IT.Thu OhiD toan dien khat1. Liii/(L6) tlr d3nh gia Illi cae t3i santal chinh sAnsang de ban2. Lai., 13 d3nh gia Illi TD fhoo mohinh gia trj hem Iv4. Ui, 111giao djeh kinh doanh (]DIrac - _-ngpai5. TliQg, gilitn khoan v6n gop vetoeongtycon6. Mua cae khean dAu tu vap cOng tycon

CTCP ChU>oil khod. Rilng V-~It'do cdc tinh hinh lirM (/9f1g v6n ,chd5lili(Ju

s~ dtrdAu ky S~ tang! gilimSodtr cu6i ky

cm rrsu ThuyHminh Ngay 01 thang 01 Ngay 01 thang 01 Ky tmac Kynay Ngay 31 tbang 03 Ngay31 thang 03

nam2018 Dim 2019 Tin!! Giim Tin!! Giam nam2018 Dim 2019

A B .). 2 3 4 5 6 7 8

7. Thanh ly cac khoan d§u til vaocOngtyeon8. Mua d,phi€u quy9. Thanh Iy d,phiBuquy10. Thay d6i vdn eM 5& huu cua c6dOng khong nfun qUY~ ki€m soarCon!! /

N~triri lip bi~u K~ toan trtrcmg.a1 .~. ngay :ilclJuing .O~nam 2019

e.-c.y.~O' A .o

.ilL-0,' CONG TV'~ .* COPHADGH~NG;i ~

\~, RONG ~T ~

DtrO'DgKim Chi UMinh Hi~n

Trang 2/2.

CONGTY co puAN cHiJ'NG KHoAN RONG~TIlia ~hi: 141 Nguy~n Du, P. Bin Thanh, Qu,n 1, TP.HCM

Mdu sa B09a - CTCKBan himh thea ITsa 334120J6/7T-BTC

ngiry 27/1212016 cuaBo Tai chlnh

BANTHUYET.MINHBAo cAo TAl cHiNHQuy 1Nam 2019

f)~e.BJEMHO~ 'F BQNG eBA CONGTV

GiliypMp thanh l{Jpva hO{ltapng

Cong ty C6 phAnChung khoan Rong Vi~t ("Cong ty") la cong ty e6 phfrn Guge thanh l~p tai Vi~t Nam thea GidyChirng nh~ Dang leY Kinh doanh s6 4103005723 do S6 K~ hoach va Dftu tu Thanh ph6 H6 Chi Minh eApngay 15thang 12nam 2006 va GiAyphep Thanh l~p va Ho;;ttdQngs6 32IUBCK-GPHD'KD do Uy ban Chung khoan Nha mroc ~

ea.~pngay 21 thang 12 nam 20.06' GiAyPbeP.thallh.1~pva h. oat oQng oa diroc di~u chinh nhl. 'eu Iftn va Ik.gfrn. nhAtS6.. ~~56/GPDC-UBCK ngay 02 thang 08 nam 2018. * !C6 phi.Bucua Cong ty duoc niem y€t tren S6 Giao dich Chung khmin Thanh p.h6 H6 Chi Minh thea Quy6t dinh sa ~~ C229/QD-SGDHCM eua S6 Giao dieh ChUngkhoan Thanh Pha H6 Chi Minh ngay 29 thang 6 nam 2017. :'91.-

)

TTl!stYchinh va thong tin lien hfCong ty eo trl,ls6 ehlrih d~t t~i sa 141Nguy~n Du, PhuOngB~n Thanh, Qu~ 1, Thanh ph6 Ha Chi Minh. T~ingay 31tMng 03 nam 2019, Cong ty eo ba (3) ehi nhinh t~i Ha NQi,Nha Trang va ck ThO'.

Thong tin lien h~:

Di~n tho~i: (+84) 2862992006

f)iiu If hO{ltapngDi8u l~ ho~t oQnghi~n Mnh eua Cong ty dage ban Mnh ngay 11 thang 09 nam 2018.

HO{ltapng chin"Ho;;ttoQng ehinh eua Cong ty bao g6m moi giai chUng khoan, tg dOanh chUng khoan, bao lanh pMt hanb chimgkhoan, tu vAntai chinh, tuvAnd~u tu chUngkhmin va luu kY chUngkhmin.

Quymov6nVan diau l~ cua Cong ty thea GiAyphep tMnh l~p va ho;;ttdQngmai nhAtla 1.000.999.060.000 Dang Vi~t Naill.

Ml!c tieu aau tuLa cong ty chUngkhoan niem y~t tren thi truOng, Cong ty hO:;ltoQngvm mvc tieu la dong gop cho sg pMt tri6n cua thitruOng chtmg khoan, dem l;;ti19i feh cho kMch hang, cac nha d~u tu va c6 dong cua Cong ty.

H{ln chi aau tu

Cang ty tuan thu thea quy ojnh t;;tiDi~u 44, Thong tu 210/20 12/TT-BTC do BQTai Chinh ban hanb ngay 30 thang 11nam 2012 ha6ng dftn v8 thanh l~p va ho~t d{>ngcong ty ehUngkhoan va Thong tu 07/2016/TT-BTC do BQTai Cbinhban hanh ngay 18 thang 1 nam 2016 sua d6i b6 sung mQts&di~u cua ThOng ta210/20 12/TT-BTC.

2 CO SO TRiNH DAY

2.1. CO"so-I,p bao Clio tili chinh

CTCP CHaNG KHOAN R6NG VltrThuyet minh bao cdc tai chfnh

Bao cao tai chinh da diroe I~p thea cac Chuan rmrc K~ toan Vi~t Nam, Ch~ d(>K~ toan Doanh nghiep Vi~t Nam,Thong nr 210/2014/TT-BTC ngay 30 thang 12 nam 2014 ("ThOng tir 210/2014/TT-BTC") va Thong tu 334/20 16/TT­BTC ngay 27 thang 12 nam 2016 ("ThOngnr 334/20 161TT-BTC") do Bi} Tai Chinh ban hanh va cac quy dinh phap Iyc6 lien quan den vi~c l~p va trinh bay bao cao tai chinh ap dung cho cac cong ty clumg khoan hoat d(>ngt~i Vi~t Nam.Bao cao tai chinh duoc I~p thea nguyen t~c gia g6c, ngoai tru cac tai san tai chinh ghi nh~n thong qua Hii/16("FVTPL") diroc do luang va ghi nh~ theo gia tri thi tnrong ho~c gia tri hop ly (trong tnrong hop khong c6 gia thitnrong).

2.2. H~ thang va hinh thuc sA ki tmin ap dyngCong ty sir d\lng ph.1nmern k8 toan thea hlnh thirc nh~t kY chung d6 ghi s6 cae nghi~p Vl,l kinh t~pMt sinh.

2.3. Nam tAichinhNarn tai cbinh cUaCong ty b~t d~u til' ngay 1 tbang 1 den ngay 31 thang 12.

2.4. Bao cao tAichinhCong ty tbvc hi~n I~p bao cao tai chinh cho quy til' ngay 01 thang 01 nam 2019 d~n ngay 31 thang 03 nam 2019 d8n(>pcho cac CCI quan chuc nang thea yeu du cua ThOngtu s6 15$/2015/TT-BTC do B(>Tai chinh ban hanh ngay 6tMng 10 nam 2015.

2.5. DO'Dvi ti€n t~ sir dyng trong k~ toan:

DCfOvi ti8n t~sir d\lng trong k8 tmln va dugc trinh bay tren bao cao tai chinh la D6ng Vi~t Nam ("VND" ho~ "D6ng").

Cac nghi.~pV\lpMt sinh b~ng ngolP t~ duqc quy d6i theo tjgia giao dlChthgc t~ ap d\lng t~i ngay phat sinh nghi~p Vl,l.

Chenh I~ch tY gia phat sinh til' cac nghi~p V\) nay dUQ'cghi nh~ Ill.thu nh~p ho~c chi phi trong bao cao k~t qua ho~tdQng.

Tai san va nQ'phii tra bimg ti8n t~ c6 g6c ngo~i t~ ~i ngay cua bao cao tlnh hinh tii chinh Ik lUg!dugc quy d6i theatY gia rnua va tY gia ban ngo~ t~ cua ngan hang thuCfOgm~ nm Cong ty thuOng xuyen co giao dich ap d\lng t~i ngaybao cao tlnh hlnh tai chinh. Cac khoan ngo~i t~ girl ngan hang ~i ngay cua bao cao tioh hlob tili ohinh duQ'cquy dbitheo tY gia rnua cua chinh ngan hang thUCfOgrn~ nCliCong ty rno Utikhoan ngolP t~.Chenh I~ch tY gia phat sinh til'vi~c quy d6i nay dugc ghi nh~ la thu nh~p ho~c chi phi trong bao cao k~t qua ho~t dQng.

Ban Tfmg giam d6c Cong ty cam k8t d1ll~p bao cao tii obinh tuan tM theo Chufrn rnllc K8 toao va ChS dQK6 toandoanh nghi~p Vi~t Nam.

Theo d6, bao cao tinh hinh tai chinh, bao cao k~t qua hOljitdQng, bao cao luu chuyan ti8n t~,bao cao tinh hlnh bi~nd{lngv6n eM sa hGuva cac thuy8t rninh bao cao tal chinh dugc trinh bay kern theo va vi~c Slr dl,lIlgbao cao nay khangd3nb cho cac d6i tuqng khong duqc cung cApcac thOngtin ve cac thu 1\1c,Ilguyen tic va thOng l~k8 toan t~i Vi~t Narnva hoo nfra khong dugc chu dinh trinb bay tlnh hinh tai chinh, ket qua ho~t d(>ng,luu chuyen tien t~ va bi6n dQngv6nohU.so hGu theo cac nguyen t~c va thOng l~ k8 toan dugc chApnh~ rQng rai a cac nuac va Hinhth6 khac ngoai Vi~tNam..

'* TOMT~T CACcHbrn S~CH KE TOAN coo YEU4.1. Ti€n va dc khoan luO'ng dUO'Dgti€n

Trang 2

CTCP CHO'NG KHOAN R6NG VI~TThuyet minh bQecdo tiii chinh

Ti8n va cac khoan nrong duong ti8n bao g6m ti8n m~t tai quy, ti8n gUingan hang cua cong ty clurng khoan, cac khoand!u nr nglin han co thai han thu h6i khong qua ba thang k8 tir ngay mua, c6 tinh thanh khoan cao, c6 kha nang chuyend6i dl dang thanh cac hrong ti8n xac dinh va khong c6 nhi€u rui ro trong chuyen d6i thanh ti8n.

Tien giri cua nha d~u nr v8 giao djch chirng khoan va tien glri cua t6 chrrc phat hanh dircc phan anh tl;licac chi tieungoai bao cao tinh hlnh tai chlnh,

4.2. Tai san tai ehinh

(a) PhaD lo~i

Tai san tili ehinh gbi nh,n thOng qua liiill~ (FVTPL)

Tid sail tM chInh ghi nMn thOngqua Hiili6ia cac tai san tal chinh dUQ'cnb giii'cho mvc dich kinh doanh ho~c do BanTang,Ghun d6c xac djnh tir ban dau lil duc;r.cghi nh?ri thOngqua l~i/16.

MQt tai san tai chinh duQ'cphan lo~i vilo nh6m nim gift de kinh doanb neu:

• DuQ'cmua ho~c ~o ra chu y@ucho fiVCdich ban I~i!mual;p trong thm gian nglin; ho~c• T~i thm diem ghi nh?o ban ddu n6 la mQtpb.1nc(la 1 Danh mvc cac cong C\ltili chinh C\lth~ duQ'cquan Iy va c6bfulgchUngv8 vi~c kinh doanh danh m\lCdo de nhfun I11\1Cdich thu lQ'inglin b~; ho~c• No Iil 1 cong C\lphai sinh (ngo~i trir cae cong C\lpMi sinh duQ'cxac dinh Ia mQthQ'Pd6ng bao lanh tal chinh ho~cmQtcong C\lpMng ngira rui ro hi~u qua).

T~i thai diem gbi nh?o ban dftu, Ban T6ng Gilim d6c se chi djnh mQt ill san tal chinh la tm san tai chfnh gbi nh?fithong qua liii/16neu vi~c phan lo;p nay se lam cac thOngtin v€ tai san tai chinh duQ'ctrinh bay mQt cach hQ'PIy hon vimQttrong cac Iy do sau day:

• No lo~i tru ho~c lam giam dang k€ sg khong th5ng nb~t trong ghi nb?fi ho~c xac djnb gia tri (con duQ'cgQi lil sg"khong th5ng nh~t k~ tQa.n")rna S\T khong th5ng nh~t nay co the bit ngu6rt tit vi~c xac dlnh gia tri cua cac tai silnho~cglii nh?fi liii ho~c 16thea cac co sa khac Iihau; ho~c

• MQtnhom cac tai san ill chinh duQ'cquan Iy va ket qua quan 1y eua no duQ'cdanh gia dga tren co sa gia tri vil phUhqp voi chinh sach quan Iy nii ro ho~c chien hrQ'cd~u tu dii duQ'cqui djnh va thOngtin v€ nh6m tili san miy duQ'ccungc~p nQibQcho nbUng ngtrm quan ly quan trQngcua Cong ty (duQ'cileUro trong Chuftn m\Tcke toan - Thuy8t minb v8cae ben lien quan), vi d\1nhuHQi D6ng quan tri va Ban TAngGilim d5c, c6 dong Ion cua Cong ty.

Tal san tili chinh ghi nh?o thong qua lailI6 bao g6m chUng khoan niem ySt va chua niem yet va t~t ca cong cogpMisinh, bao g6m pMi sinh dfnh kern, tach bi~t voi hQ'Pd6ng ebU,.trir cae cong t\l pMi sinh duQ'cchi dinb Iil cong Cl,lphol1g.ngiranii roo

Tili san tili chinb ghi nh?o thong qua Ifti/16 duQ'cghi nh~n ban dAuthea gia mua khong bao g6m ehi phi roua. Cac cbiphi mua cae tili san tai chinh FVTPL dUQ'cghi nh?n vilo bao cao k€t qua ho~t dQngngay khi pMt sinh.

Sau .ghinh~ ban d~u, tal san tili chinh FVTPL duQ'cgbi nh?o thea gia.trj thi truang ho~c gia tri hQ'Ply (trong truanghqp khong co gia thi tru;ang).MQi khoan Hiiho~c 16phat sinh tit vi~c thay d6i gia tei eua cac tili san tai chinh nily duQ'cghi nh~ tien bao cao ket qua ho~t d9ng.

Cae khoan eho vay

Trang 3

CTCP CHaNG KHOAN R6NG VI~TThuyerminh baD cdc to! chfnh

Cac khoan cho vay la cac ill sail tai chinh phi phai sinh co cac khoan thanh toan c6 dinh boac co th8 xac dinh vakhong dtroc niem yat tren thi tnrong hoat dgng, ngoai tnr:

• Cac khoan rna Cong ty co y dinh ban ngay hoac se ban trong nrong 1ai gfin duec phan loai 1atai san nam giu vi mucdich kinh doaob, va cling nhir cac loai rna tai thai di8m ghi nh~ ban dftu diroc Cong ty xap vao nhom ghi nh~ thongqua 1ilil16;• Cac khoan dugc Cong ty x8p VaGnhom sfu1sang d~ ban tai thai di8m ghi nh~ ban dau; hoac• Cac khoan rna ngtroi nb giU co the khong thu hAi dugc phftn 100 gia trj dftu tir ban dftu, khong phill do suy giamchAt lugog tin dl,lng, va dugc phan lo;;tiVaGnhom san sang de ban.

Cac khoan eho vay dugc ghi nh~ ban dftu theo gia g6c. Sau ghi ob~ ban dAu, cac khoan cho vay dugc ghi nh~n theagia tri phan b6 sir d\lng phuang phlip lili suAt thllc.

Gia trj phful b6 cua cac khoan cho vay dugc xac dinh bfulg gia tri ghi ob~ ban dAu cua ill san tai chinh trlr di cackhoan hoan tra g6c cQng ho~c tru cac khoan phful b6 lily ka tInh thea phuong phap lili suAt thllc clla phftn chenh l~chgiiIa gia tri ghi ob~ ban dAu va gia tri dao h;;tn, tfU di cac khoan giam teu dl/ phOng do suy giam gia tri ho~c do khongthe thu hAi (n8u co).

Cae khoan phai thu

Cac khmln pMi thu bao gAm nhfmg khoan pMi thu ban cac illsan tai chinh, phai thu va dll thu c6 t(rc, ti€n lili cac tillsan tai chinh, pMi thu phi dich V\l cung cip, pMi thu vB 16i giao dich chUng khoan va cac khoan phai thu khac. Okkhoan pMi thu dugc ghi nh~ tren CCI so dfm tIch va ciUllc plum anh theo gia g6c trlr di dll phong do suy giam gia triho~c db khong the thU hAi (nau co).

Cac khoan pMi thu dugc phan lo;;tingi~:nh;;tn va dai h;;tn tren bao cao tlob hlnh tai chinh can c(r thea kY h?h con l;;ticuacac khoan pMi thu t;;tingay bao cao.

(b) Gbi nh,nlchim dUt ghi nh,n

Vi~c mua va ban cac tai san tai chinh duge ghi nh~n theo ngay thllc hi~n giao dich - la w.i ngay Cong ty Icy kat hgp(f8ng mua ho~c Mn khoan cac illsan tai chinh do. Cae tai san tai chinh du'lc chAm dirt ghi nh~n khi quyBn nh~n dongtien tu cac tai san tai chinh dil hat h;;tnho~c ve ban chAt Cong ty dil ohuyen giao toan b<)rui TO va I'li fch g~ lien vcriquyen so hO'u eac till san tai chinh d6.

(c) Ghi nh,n ban dAu

Tai san titi ehinh thong qua lilill6 (FVTPL) du'lc ghi nh~ ban dftu theo gia mua khong bao gAm cac chi phi mua. Caetm san tai chinh khac dugc ghi oh~ ban dAu theo gia mua.

C6 phiau thuang va c6 tlrc chia b~ng c6 phi~u du'lc h;;tch toan vao cae khoan dau tu v6i gia tIi bfu1g khong (0).

(d) Cin Ctl danh gia l~i tlii san tlii chinh FVTPL

Cong ty ap d\Ulg nguyen tic tic dinh gia tai san tai chfnh thea ThOng tu 87/2017/TT-BTC do BQ Tai ehinh ban banhngay 15 thang 8 nam 2017 ve chi tieu an toan tai chinh cua t6 chuc kinh doanh chirng khean va Thong tu146/2014/'fT-BTC do Bg Tai chinh ban haoh ngay 6 tbang 10 nam 2014 vB quy eh8 tai chinh cua cong ty chUngkhoan va eong ty quan Iy quy de lam can c(r danh gia l;;ticac tai san tai chinh FVTPL, C\l the nhU'.sau:

C6phi€u niem ydt tren cac StYgiao dick chUng khoan, cd phidu cua cong ty iJ(jlichUng aemg ki giaQ dich tren thitrtrimg giao dich c6 phidu cua cong ty iJ(jlichung chtra niem ydt (Upcom)

Cac c6. phi8~ nay dU'le dauh gia l;;tie~ e(r VaGgia don_gcira eua ngay co giao dich gk nhit trucrc ngay danh gia l;;ti.Cae co phieu khong co giao dich nhieu han hai (2) tuan tinh dan ngay danh gia l;;tidugc danh gia l;;titheo gia cao nhittrong cae gia sau day:• Gill. tri s6 sach• Giamua• Gia thea phuang phap nQi bQ eua Cong ty

Trang 4

CTCP CHUNG KHOAN R6NG VI~TThuyetminh baD cdo tili cniob

C6phieu dil diing leY, luu leY nhung chua niem yit, chua dang kY giao dich tai Trung tam Luu leY Chung khodn Vi?fNam ("VSD'')

Ole c6 phi8u nay duqc danh giB.lai theo gill tri trung binh cua cac giao dich dua tren gia giao dich trong bao gia cuat6i thi8u ba (3) t6 clnrc bao gia khong phai la nguoi co lien quan t~i ngay giao dich gfulnhAt tnroc ngay danh gia lainlnrng khongqua m{>tthang tinh den ngay danh gia 1~. Ngtroi quan ly, di~u hanh cua don vi diroc lira chon bao gia vangiroi qulin Iy, dj~u hanh eua don vi nh~ bao gia khong phai la nguoi co lien quan theo quy dinh cua Luat ChUngkhmin.TruOng hqp khong co du tbi thi8u ba (3) bao gia nhu quy dinh neu tren, cac c6 pbieu nay duqc danh gili l~ tbeo gillcao nh~t trong cac gia sau day:• Gia tir cac bao gia• Gia coa leY bao cao gfulnh~t• Gia tri s6 sach• Giamua• Gia theo pbuong phap nQibQcua Cong ty

C6phtiu bi dinh chi giao dich, huy niem yit ho~c hziy dang leY giao dich

Cac c6 phiSu nay duqc danh giB.l~ theo gia cao nhktrong cac gia sau day:• Gia trt sAsach• M~ilh gill• Gia tbeo phuong phap nQibQcua Cong ty

C6phiiu cua f6 chzrc ttong tinh ttr.;mggill; tM, phd san

Cac c6 phiSu nay duqc danh gia l~i tbeo mQttrong cac muc gia sau:• 80% gia trj thanh ly cua c6 phiSu do ~i ngay l~p bao cao tinh hinh tai chinh gful nhAtwac ngay danh gia l~• Gia theo phuong pbap nQibQcoa COl1gty

C6pMn, phdn v6n gop khdc

Cac c6 phfulnay duqc danh gia l~i theo gia cao nh~t trong cac gia sau day:• Gia tri sAsach• Gili roua/gia tri v6n gop• Gia tbeo phuong phap nQibQcua Cong ty

Traiphiiu niem yit tten Sa giao djch chzmg khocm

Cac trm phi8u nay ?uqc dinh gia can cu vao gia y8t (gia s~ch) tren h~ thc3nggiao dich t~ Sa giao dich chUngkhoan ~jngay co giao dicb gan DbAttruac ngay danh gia l~i cQng1Mliiy kS.C~c trat phiSu khong co giao dich nhi~o hon hai (2) tuAntinh d8n ngay daub gia l~ duqc danh gia l~i theo gia caonhat trong cac gia sau day: .• Gia mua cQnglai loy k8• M~rih gia cQng[ai lily kS• Gili theo pbuong phap nQi bQcua Cong ty cQnglai loy k€

Trang5

cTCP CHU'NG KHOAN R6NG VltrThuyet minh bao cdo toi chinh

Traiphiiu khong niem yit

TnHphieu khong niem y~t dugc danh gill lai theo gili cao nhAttrong cac giasau day:• Gia yet tren M th6ng bao gia trai phieu khong niem y~t (n~u co) do t6 clnrc kinh doanh chimg khoan hra chon cQngliii lily kB• Gia mua cQngliii liiy k~• M~nh gia cQngliii lily ke• Gia theo phtreng phap nQibQcua Cong ty cQngHiilily kB

Chung chi quy dong dat chung

Chung chi quy dong d~i chung diroc danh gia lai din ctr vao gia dong elm cua ngay co giao dich gAnnhAttruce ngaydanh gia lai.Cac clnmg chi quy dang dai chung khong co giao dich nhi~u hon hai (2) tuAntinh a~n ngay danh gia I~ duqc danhgili h;li theo gia tri tai san rong tren mQt(1) chitng chi quy t~i Icy bao cao gfuJnbclttru6:cngay darib gia l~i.

ChUngchi quy thimh vien/ quy m(1!c6 phiiu cua cong ty ddu tu ch{mg khoan pMt himh rieng Ie

Cac chUngchi quy/c6 phi~u miy dugc danh gia I~ theo gia tri tai san rong tren mQt(1) d01lvi pbAnvan gop/ ch(mg chiquyl c6 phi~u tl;liIcy bao cao gAnnh~t tnr6c ngay danh gia Il;li.

Ch{mg chi quy! c6phi'iu cua cong ty tJautu chUngkhoan khGc

Cac chUngchi quy/c6 phiSu nay dllqc dauh gia ll;litheo phuong pbap oQibQcua Congty.

Ti€n gUi co kY hq:n

Ti~n glii co Icy hl;lnduge dinh gia bing gia trl ti~n gui cQnglili pMi thu tiOOt6i ngay l~p bao cao tai chinh.

Tin phiiu kho bq:c,h6; phiiu ngan himgi thu01lgphiiu, ch{mg chi tie'ngiri co thi chuyin nhu(Jng, Irai phi€u va cacding c~ thi truang tie'nt¢ chidl khdu

Cae cong C\I tili chlnh nay dugc diM gia bing gia mua cQngHiiphclithu tinh tm ngay tnr&cngay danh gia l~.

(e) Trich lip d" phi'mg suy giim gia trj cae khoin cho yay

Dv: phOngsuy giam gia tei cac khoan cho vay dugc l~p khi co S\l' suy giam v~ gia trj co th~ thu h6i cua cac khOllnehovay. Muc trlch l~p d\l' phong duqc xac diM bing chenh l~ch cua gia ttl tai san dam bao va.gia tTi gbi s6 eua khoan choyay ~i ngay I~p bao cao tinh hlnh tai chinh. D\l' pbong/hoan nh~p d\l' phong suy giam gia tri cae khoan cho yay dugeghi nh~ tang/giam chi phi trong bao cao kBtqua ho~t dQng.

(1) n" phOng suy giim gia trj cae khoiin phii thu

Ole khoan phai thu duge xem xet trich l~p d\l' phOng rtii TO theo tU6i ng qua bl;lDcua kho.anng ho~c theo dl! kiSn t6nthAtco th~ xay ra trong trl1ang bgp khoan ng chua d~n h~n tbanh toan nhung t6 cbtrc kinh te liim vao tinh trl;lDgphasan ho~c dang lam thu t\lC giai th~; nguoi ng mat Hch, b6 tr6n, dang bi cae C(J quan pbap lu~t troy t6, xet xU ho~c dangthi Mnb an ho~c dii cbet.

Cae,khoan ng phai thu qua hc;mthanh toan dugc trich I~pdl! phOngtheo buang dan eua ThOng ttr228/2009/TT-BTCdo BQTai chinh ban hat:iliogay 7 thing 12 nam 2009 ("ThOngttr 228/2009/TT -BTC") nhu sau:

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CTCP CHUNG KHOAN R6NG VI~TThuyet minh boo coo tai chinh

Thai gian qua hanTir tren sau (6) thang d8n duoi mQt (1) namTir mQt (1) nam d8n duoi hai (2) namTu hai (2) nam d~n dum ba (3) namTu ba (3)nam tr6 len

Mire trich du phong30%50%70%

100%

DI,lphong/fhoan nh~p du phongjphat sinh trong nam k8 toan diroc hach toan tang!(giam) chi phi hoat dQng trong baocao k~t qua hoat dQng.

4.3. Hach toan Uii/(J6)lien quan dSn tid san tai chinh

Chiphimua

Chi phi mua lien quan dSn Uli san tai chinh thong qua lai/16 dircc bach toan vao chi phi hoat dQng trong nam k~ toantren bao cao k8t qua hoat dQng. Chi phi mua lien quan den tai san tal chinh s~n sang d~ ban diroc hach toan vao giamua cua tai san.

Chi phi ban

Chi phi giao dich ban cac tai san tm chinh diroc hach toan vao chi phi hoat dQng trong nam k~ toan tren bao cao k8tquaho~t dQng.

Liii/(l6) tir vi~c thanh ly, nhu(mg Mn

Lai/(16) tlr vi~c thanh ly, nhugng ban tai san tai chinh dugc h~ch toan vaG doanh thul( chi phi) ho~t dQng tren bao caok~t qua ho~t dQng. Gia v6n dugc xac dinh thea phuong phap bhih quan gia quy€n tinh den cuM ngay giao dich.

DIIphong/(hoim nh(ip dllphong) giam gia tili san tiLi chinh

DI,lphOng!(hoan nh~p dl,l phong) giam gia tm san tai chinh dugc ghi tang!(giam) chi phi ho~t dQng tren bao cao k~t quaho~t dQng.

4.4. Tai san c6 dinh

Tai san c6 dinh hilu hinh va tai san c6 d;nh vo hinh

Tai sful c3 dinh dugc phan anh theo nguyen gia tru khftu hao lily k8. Nguyen gia bao g6m cac chi phi lien quan trl,lCt.iep d~n vi~c c6 duqc tai san c6 dinh. .

KJuiu hao

Tai san c6 djnh dugc khAu hao thea phuong phap duang thkg de giam dfut nguyen .gia tfli san trong su6t thm gian hiIud\log uac tinh, C\1 the nhu sau:PhuO'Ilg ti~n v~ chuy~n 6 namThiet bi van phOng 3 - 5 namPhAn m6m vi tinh 6 - 8 namNhan hi~u 5 namBan quy6n, bkg sang ch~ 5 namrajsan vo hlnh khac 5 nam

Thanh ly

Lai ho~c Ie;phat sinh do thanh Iy nhugng ban tai san c6 dinh dugc xac dinh b&ng s6 chenh l~ch gifra s6 tien thu thudndo thanh ly v&i gia trt con I~i ctia tai san va dugc ghi nh~ hi thu nh~p ho~c chi phi trong bao cao k€t quft ho~t G{>ng.

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CTCPCHaNG KHOAN R6NG VI~TThuyetminh bdo rdo tai chinh

4.5. Tbue tii san cAdinh

Thu~ h01;1tdQng la 101;1ihlnh thue tai san c5 dinh rna ph§n 1611rui to va ll,l'iich g~ li,~n ~6i q,uy~~ s6}ihl ,cua tai ~anthuoc v€ ben cho thue. Khean thanh toan duci hinh tlurc thue h01;1td{lng drroc h1;1Chtoan vao bao cao ket qua hoat dQngthea phirong phap duong thing dua tren thoi han thue h01;1td<)ng.

4.6. Chi phi tra trlluc

Chi phi tra tnrcc bao gam s5 ti6n. tra wac d~ duqc cung cAp hang hoa, dich vu va cong 0\1, dung cu khong d~p (rugtieu chuan d~ hach toan la tai San c5 dinh theo quy dinh hien hanh . Chi phi tra tnroc duoc ghi nh~ thea gia goc vadUQ'Ck~t chuy~~ vao chi phi h01;1tdQng thea phirong phap duong thimg hoac dua tr~n thOi. h1;lOphan bb.

4.7. Kyguy, kY CllVCngin h\ln, dii. b\ln

Cac khoan leY quy, ky cuqc ng~ h1;l11fdaih1;lDduqc ghi nh~ khi Cong ty thanh toan khoan ti~n kY quy, IcY cugc theadi€u khoan hgp dang va duqc phftn 101;1i-la tru san ng~ h1;lIlldruhl;IDkhac.

4.8. NV phai tra

(a) Gbi nh~n/chim dUt ghi nh~n

NQ'pMi tra duqc ghi nh~ khi Cong ty pbat sinh nghia V\l tilvi~c nh~ v~ mi)t tai san, tham gia mQt cam k~t ho~c phatsinh cac nghIa V\l pbap ly khi ky k8t hgp d6ng giao djch. Nq pMi tra duQ'c chAm dlrt ghi nh~ khi Cong ty da hoantbanh nghla V\l pMt sinh. Cac khoan phai tra duqc ghi nh~n tr~n co s& d6n Hob va th~n trQng.

(b) Philn IO\li

Cac khoan nq pMi tra duqc phftn 101;1idt,ra vao Hnh chAt bao g6m:• Nqvay• Trai phi~u phat Mnh• Phai tra li~n quan d8n h01;1tdi)ng giao dich chUng khoan gam cac s6 du v6i Trung tam Thanh toan Bu trcr va Trungtam Luu leY ChUng khoan• Phai tra nguai ban g6m cac khoan phru tra phat sinh tir giao djch mua hang bOa, djch V\I.• Phai tra khac g6m cac khoan phai tra khong lien quan d8n giao djch mua, ban, cung cap hang bOa dich V\l.Cae khoan nq phru tra duqc phan 101;1ing~ h1;lDva dai h1;lOtren bao cao tlnh hinh tm chinh din cU thea Icy h1;lDcon l1;1icua cac khofm phai tra t1;iingay cua bao cao tinh hlnh tai chinh.

4.9. Nguyen tic bu. trir tii san tai chinh va nv Utichinh

Tai san tai chinh va nQ' tai chinh duqc trlnh bay theo gia trj thudn tren bao cao tai chinh tinh tr1;lOghqp nhAt trongtruemg hgp Cong ty co quy6n hQ'Pphap d~ bu trcr va co dl,l'dinh thanh toan tren co S(1thu§n ho~c d~ nh~ d1;1ngmQt taiSan vamQt khoan ng pbai tra d6ng thai.

4.10. Thu~ thu nb~p cua nha diu tll

Theo cae quy diM thu8 hi~n hanh t~i Vi~t Nam, dbi vai nha diu tu t6 chue nuac ngoru, Cong ty co trach nhi~m gj-ft11;li0,1% s6 ti8n giao dich d€ nQp thu8 nhfl thAu thay cho nhll dAu tu. D6i vai nha dAu tu ca nha,n. (k~ ca ea nhan eu trU vacli nhan khang cu tm), Cong ty dn giu l1;1i0,1% s6 ti8n giao dich d~ nQP thu~ thu nh~p canhftn thay cho nha d§.u tu.Co~g ty se ke khai va ni)p thu~ cho cac nha diu ttl. D6i vai nha dAu tu t6 chuc trong nuac, Cong ty khong gift l~i ti§nthue tren s6 tien giao djch rna chinh cac t& chuc trong nuac nay tt,r chju trach nhi~m ke khai va nQP thu8 d6i vai ph§nthu nh~p nay.

4.11. Chi phi di yay

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crep CI-H)'NGKHOAN R6NG VI~TThuyetmtnhbao coo till chfnh

Chi phi di Yaylien quan tnrc tiBp d5i voi qua trinh hinh thanh bAtIcY tai san du tieu chuful.se duoc v5n hoa trong thaigian rna cac tai san nay duoc hoan thanh va chuftn b] dua vao sir dung, Chi phi di yay khac duoc ghi nh~n trong baocao kBtqua hoat d(ing khi phat sinh.

4.12. Chi phi phai tra

Bao g6rn cac khoan phai tra cho hang h6a, dich vu (fanh~ ougC tir nguoi ban trong nam bao cao nhrrng thtrc tBchuachi tra do chua co boa don ho~c chua du h6 sa, tai li~u kBtoan, duoc ghi vao chi phi cua Icy bao cao,

4.13. Cae khoan dV phong

Cac khoan d\I phong duQ'cghi nh~ khi: Cong ty co nghia vu nc hl~n tai, phap 1y hQa,elien dm, phat sinh tir cac s\!ki~n da xay ra; vi~c thanh tom ngbIa Vl,l n<;Jeo th8 d§n de.n5\1' giam sut nhllng Igi fch kinh tBva gill.tri eua nghia Y\l nqdo dugc uac tinh m(it cach dang tin c~y.Dl,TphOngkhong dugc ghi nh~ cho cac khoan 16ho~t d(ing trongtuang lai.Hg phQngdUQ'ctiOOtren ca sa cac khoan chi phi d\l' tinh phai thanh tOM nghia Vl,l nQ'.Neu anh hUOngv~ gia trt thMgian eua ti~Dla trQDgyeu thi dg phong dugc tfnb tren ca sa gill.tri hi~n ~ v6i tY 1~chiet khAutrltac thlie va phan anhnhllng daub gia tren thi wOng hi~n ~i v6 gill.tIi thai gian cua tien va rlii ro C\l th6 cua khoan Dgdo. Gill.tri tang len doanh huang cua yBut6 thM gian dugc ghi nh~ la chi phi di vay.

4.14. van chi sO-bfru(a) Van gop cua cbii sO-hfru

V5n gop c6 phAncua cac c8 dong duQ'cghi nh~ theo s6 thl,TctBgop cua cac 06 dong va duqc phan anh thea m~nh gill.cua cf, phieu.

Th~g du v5n c8 phAnla khoan chanh l~ch giua van gop thea m~nh gill.c6 phiBuv6i gia th1)'ctBpMt Mnh c6 phieu;chenh I~chgiii'agill.mua l~ c8 phieu quy va gia tillpMt hanh c6 phieu quy.

(b) Quy dv phong tai chinh va quy dV trfr b6 sung van dj~u I~

Theo Thong tu 146/2014/TT-BTC do B(i Tai Chinh ban banh ngay 6 thang 10 narn 2014, Coug ty phai trieh l~p quydg phong tai chinh va quy dg tru b8 sung v3n di~u I~a rnue 5% lQ'inhu~n sau thue thu nh~p doanh nghi~p cua Congty cho m6i quy vao m6i nam Cong ty co lQ'inh~ cho dBnkhi m6i quy nay d~t 10% v6n di8u 1~cua Con:gty.

(c) Lqi nhu~n chua phin pbai

Llli nhu.~ chua phan ph3i phan anh ket qua ho~t d(ing sau thu8 thu nh~p doanh nghi~p eua Cong ty t~ ngay l~p baocao tai chinh. Lgi nhu~ chua phful ph3i bao gbm lqi nhU~Ddii thgc hi~n va lQ'inhu~n chua thgc hi~n tir cae giao dichciiipMt sinh liiy k8 den ngay l~p bao cao tai chinh.

Li;1inhu~nI(16)chua th1)'chi~n trong nam la s3 chenh I~ch giua tang gia tri liii, 16danb gia I~ cua cac tai san mi chinhghi nh~ thOngqua liiill6 ho~c tai san tai chinh khac du(,1cghi nh~ vao bao cao k8t qua ho~t dQng.

~i nhu~ da thl,Tchi~n trong nam la s3 chenh l~ch giua tang doanh thu, thu nh~p vai tbng cae khoan chi phi duQ'cghinl$1 v<\obao cao ket qua ho~t d(ing ngoai cac khoan liii, 16do danh gill.I~i tai san tai chfnh dii duqc ghi nh~ vao Iginhu~(I6) chua thgc hi~n.

4..15. Ghi Dh~n doanb thu va thu nh,p khac

(a) Doanb thu cung cip dich vI}.cbo Dba d~u to'

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CTCP CHO'NG KHOAN R6NG VI~TThuyet minh bao cdo to;chinh

Doanh thu cung cApdjch vu cho nha dAutu bao gbm phi moi gioi clnrng khoan, phi bao lanh, dai Iy phat hanh, phi tuvk dAutu chimg khoan, phi nr vfut tai chinh, phi hru ky chtmg khoan va hoat dQngtiy thac dAugia.Doanh thu cung cApdich vu ducc ghi nhan trong bao cao ket qua hoat dQngkhi dich vu da diroc cung cap, b~g eachtinh mtrc dQhoan thanh cua timg giao dich, dua tren co sa danh gia ti I~ dich vu da cung cdp so vci tbng khbi hrongdich vu phai cung dp. Doanh thu cung cApdich vu chi duoc ghi nh~nkhi dang thoi thoa man ban di~u kien sau:• Doanh thu diroc xac dinh tirong d6i ch~c ch~;• Co kha nang thu dugc lqi ich kinh t6 illgiao djch cung cap djeh V\l d6;• Xac dinh dugc phAncong vi~c ali hoan tMnh tg.ingay I~pbao cao tai chfnh; va• Xac dinh ougc chi phi pMt sinh eho giao dich va chi phi d~ hoan thanh giao dlch cung cApdjcb V1,l d6.

(b) Thu nh,p tir hO\lt dQng tll doanh va g6p v6n

Doanh tbu illhO\l-tdQngtI,l" doanh va g6p v6n bao gam lai tlr thanh ly, nhuqng ban tai san Uti chfnh va eb tire.Llii illthanh Iy, nhuqng ban tai san tai chinh la khoan cbenh l~ch gifra gia ban chua tm phi ban va gia v6n cua tai san13.icbinh thanh Iy, nhuqng ban. Gia van Daydugc tinh theo phuong phap binh quarr gia quy6n.Thu nh~p c6 tirc dugc ghl nh~n trong bao cao kBtqua hog.toQng](hi quy8n nh~ c6 tuc dugc xac I~p.

(c) Thu nhfp tren van kinh doanh

Thu nh~p tren v6n kinh doanh bao gam lai ti6n gUingan hang, llii thu dugc illcac hqp dang giao dich kY quy va hog.tdQog t\lffi Ungvfm cho nha dAutu. Cae khelan thu nh~p nay dugc ghi nh~ theo phuong phap trlch truac tru di khftnang thu hai ti~n Jili khong ch&cch~.

(d) Thu nh,p khac

Thu nh~p khac bao gbm cac khmin thu oh~p pMt sinh tu cac hog.tdQogngoai cac hog.tdQngtg.ora doanh thu va thunh~ptren. Thti nh~p khac dugc ghi nh~ theo phuong phap trich tmac.

4.16. Chi phi

(a) Gbi nhfn

Chi phi hog.!dQngdugc ghi nM;n tren ccrsa dan tich, theo nguyen t~cphil hQ'pvai doanh.thu va nguyen t~c th~ trc,mg.

(15) Phan IO\liChi phi ctia Cong ty dugc pharr 10g.itheo chuc nang nhu sau:• chi phi hog.tdQng• Chi phi tai chinh• Chi phi quan 1y• Chi phf khac

4.}7. Thu~ thu nh~p hi~n hanh va thu~ thu nb~p boAn IlJiThu€ thu nh(zp doanh nghi¢p hi¢n hcmh

Tai san thu8 thu nh~p va thuBthu nh~p pbai rtQPcho Icy hi~n Mnh va cac kY truoc dugc xac d.inhb'~g s6 ti~n dl,l".kiBnphai nQPchotho~c dugc thu h6i illccrquan thuB,dl,latren cac rouc thuB suAtva cac lu~t thuBc6 hi~u II,l"CdBongay kBtthUcICYkBtoano

Thu8 thu nMp hi~n Mnh dugc ghi nh~ vao bao cao ket qua hog.td(>ngngog.itrir wang .hqp thu8 thu nh~p pMt sinhlien quan d~nmQtkhoan ro\lCduqc ghi thdng vao van cM so htru, trong truang hQ'Pnay, thue thu nh~p hi~n hanh cilngduge ghi nh~ tfl,l"Cti6p vao vAncM sa hfru. .

Cong ty chi dugc bu trlr cac tfli san thuBtbu nh~p hi~n hanh va thuBthu nh~p hi~n hanh phai tra khi Coog ty c6 quy6nhqp pMp dugc bil tm gifra tai san tbuBthu nh~p hi~n hanh voothu8 thu nh~p hi~n hlmh phai nQPva Cong ty dv d.lnhthanh toan thuBthu nh~p hi~n harm phai tra va tfli san thu8 thu nh~p hi~n haob wen C(J sa thuAn.

Thud thu nh(zp doanh nghi¢p hofin l<;li

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CTCP CH(fNG KHOAN R6NG VI~TThuyet minh boo cdo ta! chinh

ThuS thu nh?P hoan lai dugc xac djnh cho cac khoan chenh l~ch tam thoi tai ngay kSt thuc kY kStoan gifra cc sa tinhthuS thu nh?P cua cac tai san va nc phai tra va gia tr] ghi s6 cua chiing cho muc dich I?p bao cao tai chinh.ThuS thu nh?p hoan lai phai tra duoc ghi nh?fi cho tAtca cac khoan chenh I~ch tarn thai chiu thuS, ngoai trir thue thunh?P hoan lai phai tra phat sinh nr ghi nh?fi ban d~u cua mQttai san hay no phai tra nr mQtgiao djch rna giao dich naykhong c6 anh huang den loi nhuan kS toan ho~c loi nhuan tinh thuS thu nh?P (ho~c 16tinh thuS) t~i thai (Mm phatsinh giao djch.

Tili san thuS thu nh?P hoan l~i dn dugc ghi nh?n cho tAtca cac chenh I~ch t~ thm dugc kh§u tru, gia trj.dugc kh§utru ehuy€n sang cac nam sau cua cac kboftn 16tinh thuS va cac khoan uu diUthu6 chua Slr dt,IDg,khi ch~c ch~n trongtuang lai se co IQ'inhu?fi tinh thuS de Slr dt,IDgnhfrng chenh I~cbt~m thai dugc kh§u tm, cac khoan 16Hoh thue va cacuu diIi thuS chua Slr d\lng nay, ngo~i tru tai san thuS hoan I~i pMt sinh tir ghi nh?n ban d~u cua mQt tai san ho~c ngphai tta tir mQt giao djch rna giao dich nay khong c6 anh huang dSn lQ'inhu?n k6 toan ho~e Igi nhu?fi tinh th",S thunh?P (ho~c 16tinh thuS) tl;lithai di€m phat sinh giao djch.

Giii trj ghi s6 cua tai san thuS thu nh?p doarih nghi~p hoan I~i phai dugc xem xet Il;litl;lingay k€t thUcky kS tOlInvaphii giam gia trj ghi s6 cua tai san thu8 thu nh~p hoan l~i d8n muc bao dam chAcchiin c6 dil Igi nhu?u tinh thuS cbopbep. Igi fch eua mQtphfu1ha~c toan bQtai san thuS thu nh?P hoan l~i dugc sir d\lng. Cac tai s{mthuS thu nh?P doanhnghiep hoan l~i chua ghi nh?n twac day dugc xem xet ll;lit~i ngay kSt thuc kY k€ toan va dugc ghi nh~n khi chic eh~nc6 dli Igi nhu?fi tinh thuS d€ c6 th€ sir d\lng cac tai san thuS thu nh?p ho§:nl~i chua ghi nh?fi nay.

Tai Santh1JSthu nh?P hoan l:.tiva thuS thu nh?P hoan l~i pbai tra dugc xac dinh thea thuS su§t dll tlnh se ap dVngchokY k8 toan rna tai san dugc thu h6i hay ng phii tra dugc thanh toan, dl!a tren cac mirc thuS su§t va lu~t thu6 c6 hi~u lllCt~i ngay ket thuc ky k8 toanoThuS fbu nh?P hoan l~i dugc ghi nh?u v.aokSt qua thu nh?P toan di~n giiia ruen d9 ngo~itrU.: truOnghgp thuS thu nh?P pbat sinh lien.quan dSnmQtkhoan m\lc dugc ghi th~ng vao v6n chti sa hiiu, trong tnranghQ'Pnay, thuS thu nh~p ho§:nll;licling dugc ghi nh?n tNc tiSp vao v6n cM sa hftu. cac. tai san thuS thu nh?P hoan l~iva thuS thu nh?P hoan Il;tiphai. tra dugc bu trir khi Cong ty c6 quy~n hQ'Pphap dugc bu trlr giiia tai san thu8 thu nMphi~n hanh vm thu~ thu nh?P hi~n banh phai n(ip va cac tai san thuS thu nh?P hoan l~iva thue thu nh?P hoan l~iphai tralien quan tai thuS thu nh~p doanh nghi~p dugc qruin 19 boo cUngmQtcO'quan thuS d6i vm cung m~t dan vi cbju thuSva Cong ty dll djnh thanh toan thu8 tbn nh~p hi~n hanh phai tra va tai san thu6 thu nh~p hi~n hanh tren C(J sa thufu1.

4.18. Chia cAmeC6 tirc cua Cong ty dugc ghi nh?fi la mQtkboan phii tra trong bao cao till chinh khi c6 tirc dugc cong b6 theo di~u IeCong ty va cac quy dinh phap Iu?! hi~n banh.

4.19. sa du bAng khOng

Cac khoan m\le hay s6 du dugc quy djnh trong Thong tu210/20141TT-BTC va ThOng tu 334/20 16/TT-BTC khongQugcth~ hi~n trong bao cao tai chinh nay tbi dugc hi~u la co s6 du b~g khong.

Trang 11

CTCP CHO'NG KHOAN R6NG VieTThuyetminn bao cdo ta; chfnh

5 TIEN vA cAc KHoAN TUONG DUONG TIEN

se s . kY sA diu namo CUOI .

VND VND

- Ti~n m~t t1;liquy 69,494,080 75,416,597

- Ti~n girl ngan hang cho hoat dong CTCK 86,479,540,116 71,179,367,991

- Ti~n dang chuyen - -- Ti~n giri v~ ban clurng khoan bao tanh phat hanh - -- Ti~n giri bu tnr va thanb toan giao dich chirng khoan 4,231,805,676 489,315,209

- Ti8n girl co ky han c6 dinh 50,000,000,000 -

CQng 140,780,839,872 71,744,099,797

6 GIA TRI.KHOI LUQNG GIAO DICH THVC ID¥NTRONG QUY

Kb&i lUQ'oggiao djch Cia tr] kh&i hrQ'DggiaoCHiTIEU djch th'1c bi~n trongth'1c bi~n trong quy (Juy

Dan vi cd phiiu VND

a) Cua CTCK 13,351,491 268,935,948:,437C). hi~ 13,351,491 268,935,948,437- 0 p eu

- Trai phi~u

«Chirng khoan khac

b)Cua Nha diu tu 885,188,216 14,807,128,416,440

- C6 phieu 885,153,766 14,806,614,418,840

- Trai phi~u - -- Chung khoan khac 34,450 513.,997,600

CQn2 898,539,707 15,076,064,364,877

Trang 12

CTCP CH(fNG KHOAN RONG VI~Thuy€r minh Mo cao rtJichfnh

7 cAc LO~ TAl SANTAl cH1NH7.1 cae illsao tai chioh ghi oh,o thOog qua liillil (FVfPL)

s8c.t6i kY sA,diu aimTii siD FVTPL Giig& Gii lri dODDgii "-i Giog& Cii tri diob gii ~

VND VND VND VNDII ell phi~u niem )I~l 241,655,180,659 200,907,610,463 207,176,237,029 152,899,258,53021 eli phi8u chua niemy~t 71,532,243.,073 48,873,861,3'81 89,927,645,798 69,137,163,580

Cqog 313,187;423,732 249 781,471 844 297,103,882 827 222 03M22,110

7.2 TIob hinh bien dqng gia trj fhi tnrUn~ cua cae tAi san tAi cbinhsAcu4i kY s4d~u aim

Gia It; Ibi tnrimg bo,< CL Clink gii kY dy Gii trj Ihi tnrimgCL Cliob gii kY I""",

STT Cae lo,i tii siD ,,iii chiab Gia mu. Gii Irj CI,;~hgii "i "Gii mu. Gii Irj donb gii "iVND gi"'rj h'!J' IY Chinh I~ ting Chin,h !feh giim VND VND bo,< gO trj b'!J' IY Chenh Ifch ting Chenb I~h giim VND

VND VND VND VND VND VND

A B 1 2 3-'2-1 4~(J-2 5~(J-4) 6 7 8-(7-(i 9- 6-7 JO~(6+8-9

J FVTPL 313,187,413,732 250,753,987,510 972,515,666 63,405,951,888 249,781,471,844 297,103,882,827 222,036,422,110 277,509,113 75,344,969,830 222,036,422,110

I C6 phiEu 313,187,423,732 250,753,987,510 972,515,666 63,405,951,888 249,781,471,844 297,103,882,827 222,036,422,110 277,509,113 75,344,969,830 222,036,422,110

C6 phiiu nilm y~t 241,655,180,659 201,360,789,430 453,178,967 40,747,570,196 200,907,610,463 207,176,237,029 152,899,258,530 45,589,251 54,322,567,750 152,899,258,530

TBngCTCP DAuTu Phlit Tri~ Xiy D\I1lg 113,977,432,213 86,23,6,584,500 - 27,740,847,713 86,236,584,500 102,344,()()6,383 73,779,690,000 28,564.,316,383 73,779,690,000

Ngan Hilog TMCP Quin DQi 35,072,181,297 31,369,833,600 3,702,347,697 31,369,833,600 38,034,949,270 28,014,846,400 - 10,020,102,870 28,OI4,tt46,400

TCT CP Thia bi di~ Vi~ Nam 34,797,877,060 28,624,734,600 6,173,142,460 28,624,734,600 25,903,377,060 19,473,526.900 - 6,429,850,160 19,473,526,900

TCT Dien l\1'cDAuKhi VN 15,951,172,672 15,150,045,450 - 801,127,222 15,150,045,450 - - - - -CTCP Diu lu Nam Bay Bay 12,408,416,649 12,804,446,200 396,029,551 12,408,416,649 416,649 469,200 52,5.51 469,200

CTCP Xiy lip 4ien 1 9,464,619,610 7,999,517,500 1,465,102,110 7,999,517,500 9,464,374,180, 8,441,771,200 1,022,602,980 8,441,771,200

CTCPTasco 6,301,849,481 5,851,751,100 450,098,38] 5,851,751,100 945,431 737,200 - 208,231 737,200

CTCP Phan bOnDAukhi CilMau 4,543,567,740 4,500,252,000 43,315,740 4,500,252,000 304,740 288,400 16,)40 288,400

crcp L1COGI 16 3,434,542,317 3,300;374,000 - 134,168,317 3,300,374,000 243,817 271,660 27,843 - 271,660

CTCP Phil Tri~n Nhil Ba Ria-Viing Tau 2,892,384,514 2,857,256,200 35,128,314 2,857,256,200 584,014 686,000 101,986 - 686,000

CTCP D,u Ly Lien HiepVin Chuy&' 2,221,524,189 2,108,631,500 112,892,689 2,108,631,500 1,385,117 1,098,300 286,817 1,098,300

C6 pbi~u khac 589,612,917 557,362,780 57,149,416 89,399,553 500,213,364 31,425,650,368 23,185,873,270 45,406,871 8,285,183,969 23,185,873,270

C6 phiiu (bini ni~myit 71,532,243,073 49,393,198,080 519,336,699 22,658,381,692 48,873,861,381 89,927,645,798 69,137,163,580 231,919,862 21,022,402,080 69,137,163,580

CTCr Loc H6a di~ Binh S"" 55,5 I2A88,393 38,100,000,000 - 17,412,688,393 38,100,000,000 46,348,798,393 31,760,080,000 - 14,588,718,393 31,760,080,000

CTCP T~ doiinThuy san Minh,Phil 6,398,700,000 6,916,000,000. 517,300,000 - 6,398,700,000 9,141,000,000 8,060,000,000 1,081,000,000 8,060,000,000

CTCP Cao Su Ky ThuSt Dang Phil 4,450,000,000 225,000,000 4,225,000,000 225,000,000 4,450,000,000 225,000,000 4,225,000,000 225,000,000

CTCP np doiin ClENC04 2,409,500,000 2,200,000,000 - 209,500,000 2,200,000,000 2,409,500,000 1,980,000,000 - 429,500,000 1,980,000,000

crcp Siinh sirThily tinh Vi~Nam 1,900,000,000 1,140,000,000 - 760,000,000 1,140,000,000 1,900,000,000 1,852,500,000 - 47,500,000 1,852,500,000

Ngin h~g TMCP Quae 18Viet Nom ,836,893',775 801,040,000 - 35,853,775 801,04.0,000 5,602,980,000 4,96'1,776,000 - 635,204,000 4,967,776,000

CB Phi&' khioc 24,460,905 11,158,080 2,036,699 15,339,524 '9,121,381 20,075,367,405 20,291,807,580 231,919,862 15,479,687 20,291,807,580

Tiing~ng 313,187,423,732 250,753,987,510 972,515,666 63,405,951,888 249;781,471,844 297,103,882,827 222,036,422,110 277,509,113 75,344,969,830 222,036,422,110

Trang 13

CTCP CHUNG KHOAN RONG VI~Thuyet minh boo cdo tai chinh7 cAc LO~I TAl SANTAl cHiNH7.3 cs hac khoan c 0 yay

sa eu6i ky S6 dAu nAmOle khoin cbo yay Gia g6c Gia tr! bvp ly Gia g6c Gill tt! bvp ly

VND VND VND VND1,897,722,029,375 1,870,433,406,960 1,585,365,383,073 1,558,076,760,658

Cho vay giao dioh Icy quy va hop me dftuur 1,617,481,397,781 1,590,192,775,366 1,347,690,622,065 1,320,401,999,650

Cho vay boat dQng irng tnroc tj~n ban cuakhach hang 280,240,631,594 280,240,631,594 237,674,761,008 237,674,761,008

7.4 D\I'phong suy giam gia tr] oi san tai chinh va tii san nh~n th~ ch§p

s.( J..kY S6dAu namo CUOI

Cho vay hQ'Pme d~u tu (27,288,622,415) (27,288,622,415)

Gill tr] Gill tr]

Chi ti~td\l' phong suy giam gia tri taiphii tho kho doi S6d\l'pbOng ph iii tho k'bOdoi

VND VNDsan tai chinh va tai san nh~ tbS eblip

sa diu oam sa trich l~p So hoao oh~p sa cuai kYt\li ogay 31112/2018 VND trong kY troog kY VND t\li ngay 31103/2019

VND VNDJ 2 3 4 5~(2+3+4) 6

Du phong eho vay giao dich kY quyva bQ'Ptac d~u tu

TrJn Qu6c Tan 12,210,000,000 12,210,000,000 12,210,000,000 12,210,000,000Nguyin H6ng Mai 8,587,695,000 8,587,695,000 8,587,695,000 8,587,695,000Pht;mlC6ng Khanh 2,576,209,616 2,576,209,616 2,576,209,616 2,576,209,616Nguyin Thl Ly 1,643,644,306 1,643,644,306 1,643,644,306 /,643,644,306VU'crngDang 1,544,620,920 1,544,620,920 1,544,620,920 1,544,620,920Nguyln Thu Hien 616,325,496 616,325,496 616,325,496 616,325,496rran TrungNgh'la 109,137,598 109,067,398 109,067,398 109,137,598Tran Quang Buy 1,085,094 1,059,679 1,059,679 1,085,094

CQDI! 27,288,718,030 27,288,622,415 - - 27.288,622,415 27,288,718,030

Trang 14

CTCP·CHU'NG KHOAN R6NG VI~TThuyet mlnh DOOcdo tot chfnh

8 cAc KHoAN pHAI THU

3,539,330,72017,349,672,5131,982,256,576(1,978,208,478)20,893,051,331

Cac khoan phai thu ban cac khoan dau nrCac khoan phai thu va du thu c6 nrc, ti~n 1m cac khoan dau tuPhai tho cac dich V\I CTCK cung capPhai thu khacDI,l phong suy giam gia tri cac khoan phai thuT8ngcQug

sa du cu6i kyVND

2,058,701,0004,536,662,3099,473,895,3583,059,831,913(1,978,208,478)17,150,882,102

S6 du dAu nlimVND

Chi tiit d'l phong suy giiim gia tr] eac khoan phiii thuGia tr] phiii thu Gia tr] phai thu

kh6 dni Cu6i ky kh6 doiVND VND

t\li ngay s6du nam So trtch I,p/hoanS6 cu6i kY t\li ogay

31112/2018 VNDoh,p troog ky VNJj) 31/03/2019VND

Van ThienHung 1,978,208,478 1,978,208,478 1,978,208,478 1,978,208,478CQog 1,978 208,478 1,978208,478 - 1978208478 1,978208,478

9 TRA TRUOC CHO xoiror BAN

S6 du cu6i ky S6 du diu nlimVND VND

eN CTYTNHH DV Tin Hoc FPT TIliTP. HCM 931,839,600 -Cpng ty'C5 phdn IDC Dong Duong - 323,472,000C'YCP TM&DV Lau dili Yen Song - 122,711,250ciic d6i tuong khac 181,676,640 151,552,023

Tan.g cQng 1,113,516,240 597,735,273

10 TAISANNGANH~NKHAc

S6 dO" cu6i kY S6 dO" dAu DamVND VND

t\UD ung eho nMn vien 23,160,885,000 2,547,968,621Co-ng C\l dl,mg C\l 15,460,500 62,271,700Chi phf tra truac ngfuIh(ill 2,348,463,587 3,074,807,176- Chi phi mUG thi€! bi tin h9C I 361,469,395 699,114,622- Chi phi cai t(lO van phong 40,948,505 163,793,975- Chi,phl tfa fruflc ngtln ht;mkhdc 1,946,045,687 2,211,898,579cam ca, ky cUQ'c,k)i quy ngfu1h~ 21,400,000 21,400,000Phai thu thu~ nop thcra 317,882,551 1,783,473,462Tang cQ'ng 25,864,091,638 7,489,920,959

Trang 15

crcr CtnJ'I\IGKHOAN R6NG VI~Thuyet mintt baa caDrai chfnh

11 TAl SAN co llJNH

11.1 Tai sin cAdjnh bifu hlnh

Phu'01Ig ti~n v~o Thi@tbi viin TAng cQngKhoin muc tii phUng TiNDVND VND

Nguyen gia TSCf) bii'u blobs6 dir dAukY 5,837,9.02,9.0.0 38,.065,785,635 43,9.03,688,535- Mua trong kY - 1,944,218,815 1,944,218,815- Thanh Iy, rilixrgngban - - -s6 dir cu6i ky 5,837,902,9.0.0 4.0,01.0,.0.04,45.0 45,847,9.07,350Gia tr] hao mon lily k@

s6 dir ddu kY 3,775,442,019 27,992,75.0,524 31,768,192,543- Khau hao trong kY 125,983,515 1,.027,137,978 1,153,121,493- Thanh Iy, nhuong ban - - -s6 du cuai kY 3,9.0I ,425,534 29,.019,888,5.02 32,921,314,036Ghi tr] con I,i cua. TSCf) hQ-u

hlnh- Tai ngay ddu Icy 2,.062,46.0,881 1.0,.073,.035,1II 12,135,495,992- Tai ngay cuai ky 1,936,477,366 1.0,990,115,948 12,926,593,314

Cac thong tin khac ve tai san ca dinh hllu hlnh:s6 dU' cu6i ndm

VND18,237,.026,246

s6 du ct4u namVND

18,237,(}26,246Nguyen gia TSCD cuai nam dll khAu hao hat nhung vfuJ con sti dung

11.2 Tai san cAdjnh vo hlnh

Ph§n m@mtin Nhiln hi~u hang Bin quy@n, TSCf) vo hlnhhec bOa Tang cQng

Khoin myc ' l khacbang sang the

VND VND VND VND VNDNguyen gia TSCf) v6 hlnhs6 du' d:l4 Ky. 11,292,236,.066 3.07,5.0.0,192 1,661,848,751 502,503,782 13,764,.088,791-HngkMc - - - - -sa du cuai kY 11,292,236,066 3.07,5.0.0,192 1,661,848,751 5.02,503,782 13,764,.088,791Gia ttl hao mon lily k@S6 du dAuky 9,.025,994,349 3.07,5.0.0;192 1,444,814,9.09 5.02,5.03,782 11,28.0,813,232- Khau hao trong kY 399,148,758 - 43,657,749 - 442,8.06,5.07S6 du cuai kY 9,425,143,1.07 3.07,50.0,192 1,488,472,658 5.02,503,782 11,723,619,739

Gia trj con I,i cua TSCf) vo hinh

- Tlri ngay dAuky 2,266,241,717 - 217,.033,842 - 2,483,275,559- T~i ngay cuai ky 1,867,.092,959 - 173,376,093 - 2,.040,469,.052

Cae, thong tin klnic ve tai san ca dinh vo hlnh:

Nguyen gia TSCD cuai nlim da:khAu hao het nhung van COnsti dt,mg

s6 dU' cu6i ni'imVND

2,287,891,465

s6 dU' eMu namVND

2,287,891,465

Trang 16

CTCP CHUNG KHOAN R6NG VI~Thuye'tminh bclo cdo tai chlnh

12 CAMCO,THEclIAP, KY QuY, KY crroc DM ~NDay hi cac khoan d~t coc kY quy thus van phong ella TI'\Iso chinh, chi nhanh Nha Trang, Ha Noi va can Tho.

13 cmmt TRA TRU(1C DA.IH~N

s6 du cu6i ky s6 du dAu nAmVND VND

Chi phi eai tao van phong 1,316,552,499 1,1.08,190,299Chi phi tril.truce dai hankhac 4.07,285,2.07 533,747,828C(lRg 1,723,837,7.06 1,641,938,1Z7

14 TntN NQP QuY Hi) TRq THANH ToAN vA QUY BUTRU

Ti~n nQPquy h~ trc;rthanh toan phfin iInh cac khoan ti~n kY quy tai Trung tamLuu kY Chung khoan Vi~t Nam.Theo Quyet dinh s6 45/QD-VSDngay 22 thang .05nam 2.014 ella Trung tam Luu ky Chirng khoan Viet Nam, Cong ty phai kY quy mot khoan ti~n ban d§u bl12Q tri~u deSngt<tjTrung tam LIIUkY Chung khoan Viet Nam vii hang nam phai dong b6 sung .0,.01%tling gia tri chimg khoan moi gi6i oua nam truce nhimg khongqua 2;5 tY d6nglnrun. Mire d6ng gop t6i da vaGquy h3 trQ'thanh toAn1a2.0tY D6ng.

s6 dll cu6i ky s6 dlt dl" nlimVND VND

- Ti~n nop ban d§u 12.0,.0.0.0,.0.0.0 12.0,.0.0.0,.0.0.0- Ti~n nop bc5sung 13,464,5.09,286 13,3.08,567,7.04- Tien Iai phlin bc5trong nrun 6,415,49.0,714 5,465,.087,962COOg 2.0,.0.06,.0.0.0,.0.0.0 18,893,.655,666 ~

(

Ic\,

Ngoai 'fa, theo quy~t dinh s6 951QD-VSD ngay 23 thang .03Dam 2.017 ella Trung tam Luu kY ChUngkhoan Vi~t Nam, Cong ty phai kY quy bU trirthanh toan giao cijehchling khoan phai sinh, s8 tiSn ban dAnla 1.0tY dang t(iiTrung tam Luu kY ChUng khoan Vi~t Nam.

15 VAYvANqNGAN~N

Log; vqyngdn IIgnLii suAt

yay s6 dll diu nim s6 yay trong kY sa tra trong ky sa dll cu6i kY'Yo/nam VND VND VND VND

IfVay nga:n hang 216,36.0,.066,.0.0.0 492,823,66.0,.0.06 546,123,6.0.0,.066 163,.06.0,6.06,.06.0Vayn~dn hOn~Iron~ nu{lc 6.5 - 10,5 100,000,000,000 400.000.000,000 337,00(1,000;000 163,000;000.000Vay ngon hang nu{lc ngoa; 4.2 - 5.7 116,300.000.000 92.823.000,000 209,123.000,000

2/Phat hilnh trai' phi~u 581,674,66.0,.0.0.0 6.05,266,.0.06,66.0 169,64.0,6.06,666 1,677,894,66.0,6.06PhGl htinh ,dho co nhdn 8.0-9.5 378.674.000.000 336,260.000,000 107,540,000.000 607,394;000, 000PMt htinh cho 16 chile 8.0-9.5 203,000,000,000 269"000,000.000 /,500,000.000 470;500,000.000

Cqng 797 974•.006•.06.0 1,.098.683 .060.06.0 6551636.06.066 1 140 894..06.06.0.0

16 pHAITRA NGUcn BAN NGAN ~

sa dll cu6i kY S6 dlt dAu nlimVND VND

Phlii trilv~ mua cae tlii san tai ehinh FVTPL 11,633,310,.0.0.0 -Khae 2.06,84.0,643 167,554,1.0.0

CGng 11 840 156 643 167554166

17 TRUE vA cAe KHOAN pHAfNQP NIIA.NU'(1Csa dlt cuai ky sa diu nim

VND VND- TIme Thu nh~p doanh nghi~p 3,181,46.0,134- Th~ Thu nh~p ea nhlin - NM dau tu 2,672,667,806 3,718,97.0,788- ThuS Thu nh~p ea ohlin - Nhlin vien 136,952,187 1,311,238,541- Thu~ gia tri gia tang 34,612,135 148,583,927'- Th(J~Dha th§U 214 16896.0 26895.0 332CGng 6239861222 5447.743588Tlnh hinh b'a do th ~ . a kh' hli: . 0 nM 0 nh1 n . ng u vac c oan p: 1tranl>p . nu e treng nrun usau:

S6 dlt S6 phii nqp sa dli nQp S4idltChi tieu diu Dlim trong ky trong ky cu8iky

VND VND VND VNDThu~TNDN (I,769,811,234) 5,000,082.493 (48,811,12'5) 3,181,46.0,134Thue Thu nMp ea nhlin - Nha dAutu 3,718,97.0,788 9,917,819,374 (10,964,122,356) 2,,672,667,806ThuS Thu nh~pea nhan- Nhlin vien 1,297,576,313 2,490,142,202 (3,968,648,879) (180,930,364)Tro)1gd6:Phd; Ira 1,311,238,541 136,952,187Phdi fllu (13,662,228) (317,882,551)

Thu6GTGT 148,583,927 138,282,657 (252,254,449) 34,612,1.35Thu~ nhil th§u 268,950,332 338,718,435 (393,499,807) 214,168,960Phi, Ie phi va cae khoiln phili nop khae - 4,000,000 (4,000.000) -T6ngcQl!g 3,664,276,126 17,889,045,161 (15,631,336,6.16) 5;921,978,671

Trang 17

CTCPCHaNG KHOAN R6NGVI~TTllfJyetminh boo c60 tat chfnh

18 cm rrrt PHAI TRA NGA.N H~N

sa dtr cuai kY sa du diu namVND VND

Luong thang 13 va hrong b6 sung 3,000,000,000 7,900,000,000Uii trai phieu, Uiiyay 8,073,015,157 5,002,450,476Chi phi moi gioi, hru ky chimg khoan 601,628,663 622,626,876Cac khoan khac 397,765,124 729,733,344CQn2 12,072,408,944 14,254,810,696

Phiii tra hO\lt dqng giao dich chung khoan sa dtr cu6i kY sa dO'diu namVND VND

Chi phi giao djch chimg khoan (*) 1,567,170,822 1,462,093,407(OJ Day la chi phi giao dich cmmg khoanpM/ fro Sif GOCK.

19 cAc KHoAN pHAITn, pIlArNQP NGAN H.,N mAc

sa du cu6i Icy sa duo diu namVND VND

ce nrc cho c6 dong cua cong ty 292,342,800 141,556,800Phai tra khac 1,541,045,765 578,706,98JCQn2 1,833,388,565 720,263,781

~'".

20 VONCHU sa HUu

;Z0.1 van gop cua cbu sO' hihl

hi .~ h h h' 03 20 9 hC .1tie! von c Ii s& iiu cua Cong ty ~I ngay 31 tang nam 1 n u sau:S6luQ'ng GiG tri Tyl¢c6phdn sa hiiu[Jon vi VND %

Tran 4 Nguyen 35,035,000 350,350,000,000 35.00%Cong.ty TNHH MTV DAunr Chau A 15,043,617 150,436,170,000 15.03%Pham MpLinh 13,721,276 137,212,760,000 13.71%Cae c3 dong khac 36,300,013 363,000,130,000 36.26%T6ngcQng 100,099,906 1,000 999,060,000 100.00%

'Chi tiSt so hrong co phan cua Cong ty nhu sau:S6 duo cu6i Icy S6 duo el§u nam

Dan vi Don vjS6 htgilg co pMn dugc phep phat hfmh 100,099,906 91,000,000C6phiiu thuang 100,099,906 91,000,000

MluQ1lg c6 phAnda phat himh vafhanh toan dAydu 100,099,906 91,000,000C6phiiu thuO'ng 100,099,906 91,000;000

S6 lugng cf>phin dang luu himh 100,099,906 91,000~000I C6phiiu thuang 100,099,906 91,000,000

20.2 LVi nhufn chU'3philn ph6i

L(ri rihu~n da th\lc hi~nLQinhu~n chua th\lc hi~nCQn2

S8 dtr cU6i kyVND

107,913,205,380(63,405,951,888)44,507,253,492

S6 dtr eli u namVND

148,4'78,416,393(75,067,460,717)73,410,955.,676

Trang 78

CTCP CHI)'NG KHOAN R6NG VI~TThuyet minh bdo cdo tiii chinh

21 TIIUYET MINH VE cAc cHi TIEU NGOAI BAo cAo TiNH HiNHTAl cHiNHDon vi tinh : VND

21.1 Tai SaDtai chinh Diemy~tlelaDgky giao djch tl,liVSD cua Cong ty

Tai san tai chinh giao dich tv do chuyen nhtrong

Tai san tai chinh han ch~ chuyen nhirongTai san thl chinh chc thanh t0l1D

CQngTai san tili cbinh ela hru kY tl,li"SD va chua giao djch coa CODgty

S6 du cu6i IcY158,464,960,000

270,000766,500,000

159,231,730,000

S5 du dAunam127,015,730,000

127,015,730,00021.2

S6 du cuoi Icy , AS6 du dau namTai san tai chinh da hru Icy tai VSD va chua giao dich,tv do chuyen nlnrong 3,170,000 3,090,000

21.3 Tai san tai ehfnh cha v~ cua Cong tyS6 ducubik)' S5 dir d§u Dam

21.4 Tai san (Aiehlnh chua hru ky t\li VSD coa Cong ty "se ducubiky se dud§unam )".

4,500,200,000 9,592,580,000 C....

21.5 Tal san tai chinh ellrQ'cblrO'ngqUY~Dcua Cong ty ""US5 du cuoi leY 86 du d§tI nam

G8,948,950,000 822,980,000~

S6 irl(;mg chUng khodn,

21.6 Tai sa'n tai cbinb niem y~t/elang ky giao dicb (\Ii VSD coa Nbil elAuhlS5 ducu6i IcY S6 du d§u nam

l.Tai san tai chinh giao dich t\l' do chuy8n nhuqng 722,103,194 691,654,7142.Tai san tai chinh giao dich h~n ch~ ohuy~n nhlJqng 9,127,777 6,072,6333.Tai san tai chinh giao dJch dm c5 230,018,674 191,454,8314.Tai san tai chinh phongt6a, t~ giil' 90,286,355 74,286,3555:rai san tai chinh cha thanh toan 26,420,599 27,593,6806.Tai san tai chinh cha cho vay7.Tai san Icy quy cua Nba d§u tu 326 412

CQng 1,077,956,925 991,062,625

21.7 Tai san tili cbinh ela llrUky t\li VSD va chtnl giao dich coa Nba elAutlrTid san thl chinh S,(d ~'kY S6dudAunamo u euot .

l.Tai sim tai chinh da luu ky t~i VSD va chua giao 5,120,546 2,806,126dich, t\]' do chuy6n nhuqng2.Tai san rei chinh eta luu Icy t~i VSD va chua giao 2,449,717 304,000dich, b~n cb~ chuy€n nhuqng3.Tai san rei chlnh da lUti Icy t~i VSD va chua giaodjch, cAm064.Tai san rei chinh eta luu Icy t~ VSD va chua giaodich, pbong toa, t~ giil'

CQng 7,570,263 3,110,126

21.8 Ta.i san tai chinb cbO'v~ coa Nhil eliu tlrS6 ducu6i kY s6 au dAunar)1

cl b',( 20,553,244 31,425,272o p leu

21.9 Tai san tai cbinb elll'Q'cblrcYngquy~n coa Nba eliu tllsJ: J:·k, sA eliu namo CUOI Y

C6 phl~u 2,723,120 1,258,695

Trang 19

-- -_._- --.----,

CTCPCHO'NGKHOAN R6NG VI~TThuyetminh bao cdo tai chinh

21 THUYET MINH vt cAc CHi TIEU NGoAI BAo cAo TiNH HiNH TAl CHiNH

21.10 Ti~n gUi ciia Nha diu nr

Ti~n gUi cua Nha dAu nr v~ giao djeh clnmg khoan theophuong thue CTCK quan Iy- Ti~n girl cua Nha dfiu tir trong mroc v~ giao dich clnrngkhoan thea phuong thirc CTCK quan Iy- Ti~n girl cua Nha diu nr mroc ngoai v~ giao dich chirngkhoan thea phuong thirc CTCK quan IyTi~n gUi kY quy eua Nha diu nr t~i Trung tam l11U kYchUng khoan VN d~ giao djch chUng khoan phal sinhTi~n gUi biJ.trir va thanh toan giao djch chUng khoan cuaNha diu nr- Ti~n g(ri bu tnr va thanh toan giao dich clnrng khoan cuaNha dfiu tu trong nuae- Ti~n g(ri bU tru va thanh toan giao dieh chUng khoan euaNha diu tu nuae ngoai

CQng

21.11 Tih gUi eua TB ehue phat banh

So du cuoi kY sa du diu namVND VND

568,246,434,945 619,604,766,756,,

568,032,953,683 619,481,572,209:

213,481,262 123,194,547

18,506,236,773 12,786,914,195

10,275,880,538 128,763,551,154

9,030,370,597 128,616,469,545

1,245,509,941 147,081,609597,028,552,256 761,155,232,105

~

~

S6 du euoi kY S6 dud~unamVND VND

298,121,480 11,358,994,752Ti~n g(ri thanh toan gae, ti~n Iai va eb rue eua T<3chue phathanh

21.12 Plt.iii tra Nba diu tll v~ djeh V\l eho Cong ty

Lo~i phai tra

Phai tra Nha diu tll - Ti~n gUi eua Nba diu tll v~ ti~ngfri giao djcb chUng khmin theo pbllong thuc CTCKquan Iy- CuaNha dfiu tu trong nuae- Cua Mha diu tu nuae ngoaiPhai tra Nha dAu tll - Ti~n gUi v~ biJ. trir va thanh tmingiao dich chUng khoan ella Nha diu tll- Cua Nha dau tu trong nuae- Cua Nha diu tu nuae ngoaiPhil tra khae eua Nha dAu tll- Cua Nba diu tu trong nuae- eua Nha diu tu nuae ngoai

CQng

S6 ducuoi ky s6 du <tfiunamVND VND

258,017,099,290 281,124,765,311

257,803,618,028 281,001,570,764213,481,262 123,194,547

336,793,539,098 477,630,583,798

336,793,539,098 477,630,583,798

18,117,482 11,2.60,949,98218,117,482 11,260,949,982

594,828,755,870 770,016,2:99,091

Trang20

CTep CH(1NGKHOAN R6NG VI~TThuy€tminh bao cdo toi chfnh

21 THUYET MINH VE cAc CHi TIEU NGOAI BAo cAo TiNH MiNH TAl CHiNH

21.13 Phal tra eAnrc, gAeva Iii trai phi@ueho nha dAunr

Phcii tra c6 tire, g6c va l~i trai phieu cho nha dAutir

se dir cuoi IcyVND

2,497,917,866

So dudAu namVND

2,497,927,766

21.14 Phal tra eiia Nha dAuttr v~ djch v\l eho CTCK

s6 du cuoi kY So dirddu namVND VND

Phai tra phi hru kY chirng khoan 7,548,605,401 7,487,096,900Phai tra SMS 477,522,100 460,665,700Phai tra phi moi gi6i chirng khoan 872,596,202 8,689,191,930Phai tra phi ill vAn tai chinh 238,000,000 225,500,000 ~PMi tni khac 337,171,655 487,217,983 ,-Cqng 9,473,895,358 17,349,672,513

1\F~,..,

21.15 Phai tra yay Cong ty eiia Nha diu tir ..J

Cac khoan phai tra s6 dir cuoi Icy S6 dud!u namVND VND

I

I.Phai tra nghi~p v\I margin 1,621,349,128,881 1,351,229,952,7852.Phii tra gAemargin 1,617,481,397,781 1,347,690,622,065

- Phai tra g6e margin cua NMddu tu trong nu6'e 1,617,481,397,781 1,347,690,622,065

- Phai tra g6e margin eua Nhil ddu tu nu&e ngoili

3.Phai tra.lii margin 3,867,731,100 3,539,330,720

- Phai tra liii margin eua Nhil ddu tu trong nu6'e 3,867,731,100 3,539,330,720

- Phai tra liit margin eua Nhil ddu tu nu(Jc ngoai

4.Phai tra nghi~p v\l ifng trtr6'e ti~n ban ehlhlg 280,240,631,594 237,674,761,008khoan- Phai tra gAe nghi~p V\l Ihlg trtr6'e ti~n ban 280,240,631,594 237,674,761,008ehlhlg khoanPhai tra g6e nghi?p vlt zmg tru(Je tiin ban ehzmg

280,240,631,594 237,674,761,008khoim eua Nhil ddu tu trong nu(JcPha; tra g6e nghi?p Vlt zmg tru(Je tiin ban ehtmgkhocm eua Nhil ddu tu nu(Je ngoili

CAn 1,901,589,760,475 1,588,904,713,793

Trang 21

CONG TV c6 PHAN CHU'NG KHOAN R6NG VI~tThuy€tminh bOocdo tel chfnh

22 THU ~P TIT TAl SAN TAl CHINH FVTPL22.1 Ui rong tir~i~c ban cac tai sin tlli chlnb FVTPL

Nimnay

Loy k~ tir diu nim d~ncU-6iquy nay

VND

Quynay

VND

Nlim tnracLoy k~ tir dAu nimd~n cuAi quy nay

VND1 Ui ban cac tai san tai chinh FVTPL2 1-6 ban cac tai san tIDehlnh FVTPL

Lii riID2 (/-2)

2,478,632,7559,526,869,521(7,048,236,766)

2,478,632,7559,526,869,521(7,048,236,766)

55,261,166,3163,896,197,44051,364,968,876

Chi tiit liii rang tu viec ban cdc tai san tai chinh FVTPL theo timJ;!loai nhu sau:

sA hrvng ban T6ng gia trj banSIT Danh myc cac khoan dAu tlr

A B 21 C6 pbieu niem yet2 cb phieuchua niem yet

T6ngcqngTrongdo :- Lai ban cac tai scm tai chinh FVTPL- L6 ban cac tal san tai chinh FVTPL

4,121,270830,338

4,951,608

104,941,717,00014,436,250,000119,377,967,000

Gia vAn binh quinLii, IIIban chling

Liii, IIIban chling Lai, IIIban chlinggia quyin tinh d~b khoan loy k~ d~n kY khoan cuAiky naycuAl ngay giao djch

khoan ky nay nay nim tnracVND VND VND VND3 4 5 6

113,138,365,541 (8,196,648,541) - 8,196,648,541 51,402,451,95313,287,838,225 1,148,411,775 1,148,411,775 (37,483,077)126,426,203,766 (7,048,236,766) (7,048,236,766) 51,364,968,876

22.2 Chenh I~ch danh gis I,i cac tai san tai chinh FVTPL

2.478.632.755(9.526.869.521)

2.478,632,755(9.526,869,521)

55.261,166,316(3,896,197,440)

Quy nay

Nlimnay

Loy k~ tir dAu nim d~ncuAi quynay

VND VND

Chenh l~eh tling v€ danh gia l\1.icae TSTC FVTPL

2 Cherth I~ehgiilm danh gia l<.ticae.TSTC FVlPLCqng

(277,509,113)

(11,939,017,942)

11,661,508,829

(277,509,113)

(11,939,017,942)

11,661,508,8.29

Nim tnrac

Loy k~ tir diu nimd~n cuAi quy nay

VND

(12,503,129,024)

(1,306,340,363)

(11,196,788,661)

Chi liil chenh I¢ch danh ia lli/icae (a;scm ta; chinh FVTPL thea tun lOQi nhrrsau:

Gis trj mua theo s6 k~ Gia fhi trlFlmg ho,c GisChenh I~ch danh gia Chenh I~ch danh gia Chenh I~ch danh gia

SIT Danh myc csc lo,i fai san tai chi·nhtoan tri hf)'IJIy

"i t,i ngay I,i t¥i ngl'ly I,i diiu cbinh3110312019 311l2/2in8

VND VND VND VND VNDA B C D E F G=.E-F

Lo,i li'VTPL 313,187,423,732 250,753,987,510 (63,405,951,888) (75,061,460,717) 11,661,508,829 ;I C6 phieu niem yet 241,655,180.659 201,360,789,430 (40,747,570,196) (54,276,978,499) 13,529,408,3032 c6 phi~u chua niem yet 71,532,243,073 49,393,198,080 (22,658,381,692) (20,790,482,218) (1,867,899;474)II Lo,i cac khoin cho vay va phii thu 1,897,722,029,375 1,870,433,406,960 (27,288,622,415) (27,288,622,415)

C'n 2,210,909,453,107 2,121,187,394,470 90,694,574,303) 102,356,083,132 11,661,508,829 I

Trang22

CONG TV c6 PHAN CH(iNG KHOAN R6NG VltrThuyet minh bag cao tai chinh

22 TUU NHV TU TAI sAN TAl CHiNH FVTPL

22.3 C6 tu-c va tiEn Iii phat sinh tir cac tai san tai chinh FVTPL, eac kboan cbo vay va phii thu

Nim nay

Ky nay Loy k~

VND VND

Nim trU'cYcLoy k~ tir aiu nima~n cu5i quy nay

VNDa Tir tili san tai chinb FVTPL: 4,572,650,318

4,022,650,319549,999,999

52,513,871,(124

1,675,470,8001,675,470,800- cd trlC

4,572,650,3184,022,650,319549,999,999

52,513,871.024 46,909,624 101- tu« gin

b Tir eac khoan cho vav va. phai thu

22.4 Doanh thu ngoai thu nbip cac tai san tAi chinb

SIT Cac lo~j doanb thu khac

Nlim nay Nlim trU'cYc

Quy nayLoy k~ tir aiu nim Loy k~ tir aiu nama~n cu5i quy nay a~n cu5i quy nay

VND VND VND22,758,567,515 22,758,567,515 33,917,499,549 ~.,

<,

T1,800,076,742 1,800,076,742 1,617,701,668 "A.524,090,909 524,090,909 802,500,000 Ie717,4 78,341 717,478,341 298,630,313 '~

25,800,213,507 25,800,213,507 36,636,331,530

1 Doanh thu hoat dQngmoi gi6:ichimg khoanDoanh thu hoat dQngbao lanb, d~i Iy phat hanhchung khoan

Doanh thu nghiep vu hru Icy chimg khoanDoanh thu nghi~p V\l tu vAn tlii chihh

Thu ~p ho~t dQngkhac

2

34

5

Cqog

23 CHI pHi f)J VAY CHO cAc KHoAN CRO VAY, CHI PHt DV' PHONG TAl sAN TAl CHINH

Chi phi di yay tai trg giao djch Icy quy va {rngtru&cHan ban chung khoan

2 Chi phi dl1phOngwi san wi chinh

Nitm nay Nlim trU'cYc

QuynayLoy k~ tir diu nam Loy k~ to' aiu nama~n cu5i quy nay a~n cuM quy nay

VND VND VND

21,082,295,071 21,082,295,071 20,266,162,637

(498,601,193)

21;082,295,071 21,082,295,071 19,767,561,444Cqng

Trang 23

CONG TV c6 PHAN CHUNGKHOAN R6NG VI~TThuyet minh bOo cao to! chinh

24 CHI pHi HO~T DC)NG

NAmnay NAmtrilcYC

Qny Day Lily k~ tV dAunam d~n Lily k~ tir dAunAmd~ncuAiquy nay cuAiquy Day

VND VND VNDChi phi hoat dong t\I' doanh 5]9,864,995 519,864,995 333,413,102· Chi phi luang 252,359,325 252,359,325 226,159,171· Chi phi thue van phong 69,145,560 69,145,560 64,302,480· Chi phi khac 198;360,110 198,360,110 42,951,451

2 Chi phi moi gici clnrngkhoan 20,106;889,359 20,106,889,359 24,658,182,939· Chi phi luang 9,223,541,832 9,223,S41,832 11,552,335~827· Chi phi giao dich chimg khoan 6,569,712,339 6,569,712,339 8,958,261,588'. Chi phi thue van phong 1,711,491,746 1,711,491,746 1,480,210,888· Chi phi khAuhao 512,164,566 512,164,566 512,164,566· Chi phi khac 2,089,,978,876 2,089,978,876 2,155,210,070

3Chi phi boat dong bao I~ d(liIy phat hanh chtmg khoan

4 Chi phi nr vAndAutu chimg khoan 724,469,533 724,469,533 417,632,3355 Chi phi heat dong nr vAntai chinh 1,957,658,985 1,957,658,985 1,840,329,059· Chi philuong 1,647,516,995 1,647,516,995 1,377,631,344· Chi phi thue van phong 132,728,181 132,728,181 123,428,100· Chi phi khac 177,413,809 177,413,809 339,269,615

6 Chi phi liru ky clnmg khoan 1,805,199,116 1,805,199,116 t,863,61 1,692 ~7 Chi phi cac dich '1\1khac 2,661,897,499 2,661,897,499 2,20S,132,921 -:..:· Chi phi luang 1,899,224,256 1,899,224,256 1,645,4.19,547 (

· Chi phi thue van phong 314,698,154 314,698,154 264,396,623 J· Chi phi sUachua bao tri 21,526,037 21,526,037 21,400,000 A· Chi phi khac 426,449,052 426,449,052 273,916,751TAngcqog 27,775,979,487 27,775,979,487 31,318,302,048 T/,

25 DOANH THU HO~ T DC)NGTAl CHiNH;...,;

NAmnay NAmtrllcYc

Quy nay Lily k~ tV diu nAmd~n Liiy k~ tir dAunlim d~DcuAiquy nay cuAiquy Day

VND VND VNDtheoh lech tY gia h6i doai 134,000,000 134,000,000 77,644,236

1.1 Chenh lich liIi tY gia hai dodi d1J tll!!chiin 134,000,000 134,000,000 77,644,2361.2 Ch€nh tech liIi tY giQMi dodi chua thvc hien

2 Doanh thu liii tien gUi khong kY h\ln 3,577,175,168 3,577,175,168 5,304,437,130C9ng 3,711,175,168 3,711,175,168 5,382,081,366

26 CHI ,pHi QuANLV CONG TY CHlJNG KHoAN

Nlim nay Nlim trllO'c

Quy nay Liiy kS tir diu nlim din Lily kS tir aiu nlim dincuAiquy Day cuAIquy nay

VND VND VNDChi phi ohiin 'lien qu{mIy 9,375,649,715 9,375,649,715 9,011,231,552Luang va cac khoan phUclqi 8,366,097,715 8,366,097,715 8,171,827,5'$2BHXH, BHIT, KPCD, BHTN 1,009,552,000 1,009,552,000 839,404,000

2 Chi phi thue vAnpMng 1,056,893,189 1,056,893,189 955,955,8303 Chi phi dich '1\1mua ngoru 1,229,.)46,044 1,229,146,044 1,046,961,3494 Chi ph! kh6u hao TSCD 1,083,763,434 1,083,763,434 1,110,160,1585 Chi phi thi! lao HQiDAngQulinTri 771,147,000 771,147,000 1,462,250,0006 Chi phi cong CII, d\lIlgCII 246,785,619 246,78S,619 406,470,3917 Chi phi vAnphOngphilm 44,681,629 44,681,629 25,432,3678 Chi phi sua chii'a,.b{lotri 390,679,237 390,679,237 185,118,0639 Chi phi thue, phi va Iephi 6,000,000 6,000,000 51,600,13310 Chi phi q!langcao, ti8p khach 286,723;455 286,723,455 393,941,03911 Chi phi khac 1,705,006,172 1,705,006,172 2,830,652,228

COng 16,196,475,494 16,196,475,494 17,479,773,110

Trang 24

crep CHUNGKHOANR6NGVI~TThuyetminh bao cdo tat chinh

27 THuE THUN~ DOANHNGHIlp

Thu~ suAtthu~ thu nh~p doanh nghiep (''thu~ TNDN") ap dung cho C6ng ty Iii 20%.

Cae bao cao thu~ cua C6ng ty siSchiu su kiem tra cua CCI quan thuS. Do viec ap dung lu~t va cac qui dinh va thuS co th8 duoc giaithioh thea ilhieu each khac nhau, s6 thua duqc trlnh bay tren bao cao tai chinh co th8 siSbi thay oBi thea quy8t dinh cu6i cung cuaCCI quan thuS.

SIT Chi ti~t cbi pbi thu~ TNDN Nam nay Nam trtrac

Loy k~ tir diu Lily k~tir di uQuy nay

~I. A nam d~n cU6inam den cuoiQuynay Q'Uynay

1 Chi phi thu~ thu nh,p CTCK biin hanh

2- Chi phi thu8 thu nh~p CTCK tinh tren thu nh~p chiu thuS nam 5,000,082,493 5,000,082,493 14,115,628,914hien hanh

- Di6u chlnh chi phi ThuS thu nh~p CTCK ciia cac nam trucrc3 vao chi phi thuS thu nh~p hi~n hanh nam nay

~~

4 - TBng chi phi thuS thu nh~p CTCK hi~n banh 5,000,082,493 5,000,082,493 14,715,628,914(

\

5 Chi phi thu~ thu nhip CTCK boln IlJi ~,~'"

- Chi phi thu~ thu nh~p CTCK hoan l<;liphat sinh tir cac khoan P~

6 chenh l~ch tC;lltl thOi pbai chiu thua

7- Chi phi thua thu nh~p doanh nghj~p hoan l<;lipMt sinh tlrvi~chOMnh~p tAiSilO thuS thu nh~p hoan lC;li

8- Thu nh~p thu~ thu nMp doanh nghi~p hom l(.lipMt sinh iir cackhoitn chenh l~ch t<;lmthOi duqc khAu tm

9- Thu nh~p thuS thu nh~p doanh nghi~p hoan l<;liphat sinh tir cackhoitn l~ tinh thuS va uu dai thuS chua su d\lng

10- Thu nh~p thu~ thu nMp doanh nghi~p hoan l<;lipMt sinh tlr vi~c

(55,501,823) (55,501,823) (2,500,625,804)hom nh~p thuS thu nh~p hoan l(.lipbai trit

11 - T8ng chi phi thue thu nh~p doanh nghj~p hoati lC;li (55,501,823) (55,s01,823) (2,500,625,804)

Trang 25

CTCPCHUNG KHOAN R6NG VI~TThuyetminh bao ccio tili chinh

28 Nlli1NG THONG TIN KHAcLii treD c6 phi~u

Lai co ban tren e6 phi~u duge tinh b~ng each ehia lei nhuan hoac 16sau thu~ phan b6 eho e6 dong sa hau c6 phieu ph6 thong cuaCong ty cho s61uQ'Dgbinh quan gia quy~n cua s6 e6 phi~u ph6 thong dang hru hanh trong nam.

Lai suy giam tren e6 phieu drroc tinh b~g each ehia loi nhu~ boac 16sau thu~ phan b6 cho c6 dong sa hfru c6 phieu ph6 thong cuaC6ng ty (sau khi aii di€u ehinh cho e6 rue cua e6 phi~u iru diii co quyen chuyen (61) eho s5 hrong blnh quan gia quyen cua s6 e6phi~u ph6 thong dang hru hanh trong nam va s6 iUQ'Dgblnh 'quan gia quy€n cua e6 pbieu phd thong se dl1ge phil! hanh trong tnIbnghQ'Pt~t ea cae cd phi~u phd thong ti€m nang co tae dQng suy giam dau duge chuy€n thanh e6 phi~u ph6 thong.

Cong ty sU:d\lng cae thOng tin sau d~ tinh liii tren e6 phi~u.Namnay

Loy k~ to. diuDamd~ncuai quy

DayVND

Nlim trU'(Yc

QuynayVND

Loy k~ tirdiu Dimd~ncuai quy nay

VNDLQ'inhu~n sau thu~ philn b6 eho e6 dong sa hihi cd phi~u ph6 thOng -VNDBinh quan gia quyen eua s6 e6 phi~u ph6 thOng dang iuu banh trongnam,

21,146,250,816 21,146,250,816 49,571,834,430

100,099,906 100,099,906

Liii cO'ban tren m6i e6 phieu - VND 211 211

Liii pha loang tren m6i e6 pbieu - VND 211 211

29 cAc S\f KI~N pHAT SINH SAUNGAy KET THUC KYKE ToAN

KMng co S\I ki~n nao khae pbat sinh sau ngay k~t thue ky k~ toan e6 anh huang trQng yau ho~e co the gay anh huang trQngyeu d~nh()~t dQng eua Cong ty va k~t qua thu nh~p toan di~n eua Cong ty sau ngay k~t thue kY tai ehinh yeu c§.uphiii duge dieu ehinh haytrinh bay tmng bao ellOtal ehinh.

DtrCYDgKim Chi LeMiDh Hi~D

Ngtriri lip bi~u K~ toaD trtrfmg

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