công ty cổ phần chứng khoán sài gòn bảng cân đối kế toán báo cáo lưu chuyển tiền tệ báo cáo kết quả hoạt động kinh doanh báo cáo tài chính 31 tháng 3 năm 2014

CONG TY CO pHAN CHtfNG KHOAN sAl GON
f)ja chi: 72 Nguyen Hu$ - Qu~n 1 - TP. Ho ChI Minh
BAo cAo TAl CHJNH
Ti;li ngay 31 thfmg 03 nam 2014
BANGcANDOIK~TOAN
T\li ngay 31 thang 03 nam 2014
Ban hanh theo T. Ttl'
so
95/200BITT -BTC
ngay
24 thang 10 nam 2008 cua Bt) Tai chfnh
Sua dlii thea Th6ng ttl'SO 16212010 ITT -BTC
ngay 20 thang 10 nam 2010 cua Bt) Tai chfnh
£)O'nvi tfnh : VNf)
Ma Thuy6t
TAl SAN
56
minh
s6 cu6i ky
s6 d<1unam
A.
TAl SAN NGAN H~N (100=110+120+130+140+150)
100
6.124.312.405.686
4.214.234.184.024
I.
Ti~n va cac khoan tU'O'ngdU'O'ngti~n
110 VI.01
2.163.754.411.363
1.511.653.564.168
1.

Tie!n
111
1.482.754.411.363
1.222.653.564.168
Trang 06 :
nan
gui cua nha
oau
ttl'
va
giao djch chUng khoan
1.478.151.835.209
1.220.193.211.104
2.
Cac khoan tU'O'ngdU'O'ngti€ln
112
681.000.000.000
289.000.000.000
II.
Cac khoan d<1utU'tai chinh ngtin h;.tn
120
VI.02
1.732.939.848.789
1.208.811.808.953
1.
f)au IU'ng~n hi;ln
121
1.776.849.226.227
1.251.185.673.088
2

DI,I'
phong giam gia dau tU' ng~n hi;ln
129
(43.909.377.438)
(42.373.864.135)
III.
Cac khoan phai thu ngtin h\Jn
130
2.207.368.160.763
1.489.920.517.726
1.
Phai Ihu cua khach hang
131
VI.07
1.670.574.287.201
913.645.353.416
2.
Tra IrU'6'ccho ngU'ai ban
132
VI.08
7.636.381.918
8.066.208.100
3. PMi Ihu nOibOng~n hi;ln
133
4.
Phai Ihu hOi;lldOnggiao djch chung khoan
135
VI.07
9.641.604.511
185.010.262

5.
Cac khoan phai Ihu khac
138
VI.07
595.887.968.370
659.153.321.374
DI,I'
phOngphai Ihu kh6 doi va dl,l'phong giam gia chung
6
khoan uy lhac dau IU'ng~n hi;ln
139 VI.10
(76.372.081.237)
(91.129.375.426)
IV. Hang tbn kho
140
V.
rai san ngtin h;.tn khac
150
20.249.984.771
3.848.293.177
1.
Chi phi Ira IrU'6'cng~n hi;ln
151
5.577.414.072
2.238.609.717
2.
Thue GTGT dU'Q'ckhau Irlf
152
VI.07
96.708.354

54.592.720
3.
Thue va cac khoan phai Ihu nha nU'6'c
154
4.
Giao dich mua ban Ii;liTP chinh phu
157
5.
Tai san ngan hi;ln khac
158
14.575.862.345
1.555.090.740
Ti;li ngay 31thang 03 nam 2014
Bang can dOl k~ toan (ti~p theo)
cAc CHI TIEU NGOAI BANG CAN DOl KE ToAN
CHI T1EU
1. Tal san cO dinh thue ngoal
2. V~t tll' nh~n giii' hQ
3. NQ'kh6 d6i dii xU>
Iy
4. Ngoili
t~
cae 10iili
5. NguOn vOn khau hao
6. Chlrng khoan 11I'uky
6.1 Ch&ng kho{m giao dich
6.1.1 Chung khoan giao djch eua thanh vieln lU'uky
6.1.2 Chung khoan giao djeh eua khaeh hang trong nU'O'e
6.1.3 Chung khoan giao djeh eua khaeh hang nU'O'engoai
6.1.4 Chung khoan giao djeh eua t6 ehue khae

6.2 Ch&ng khoan t{lm ngrrng giao dich
6.2.1 Chung khoan t<;lmnglmg giao djeh eua thanh vien lU'uky
6.2.2 Chung khoan t<;lmnglmg giao djeh eua khaeh hang trong nU'ae
6.2.3 Chung khoan l<;imnglmg giao djeh eua khaeh hang nU'aengoai
6.2.4 Chung khoan l<;imnglmg giao djeh eua t6 ehue khae
6.3 Ch&ng khoan cam
co
6.3.1 Chung khoan cam cOeua lhanh vien lU'uky
6.3.2 Chung khoan cam cOeua khaeh hang trong nU'O'e
6.3.3 Chung khoan cam cOeua khaeh hang
wac
ngoai
6.3.4 Chung khoan cam cOeua t6 ehue khae
6.4 Ch&ng khoan t{lm giii'
6.4.1 Chung khoan t<;lmgiiYeua lhanh vien lU'uky
6.4.2 Chung khoan ti;lm giiYeua khaeh hang trong nU'O'e
6.4.3 Chung khoan ti;lm giiYeGakhaeh hang nU'O'engoai
6.4.4 Chung khoan t<;lmgiiYeGat6 ehLPekhae
6.5 Ch&ng khoan cha thanh toan
6.5.1 Chung khoan eh6' lhanh toan eGathanh vien IU'Uky
6.5.2 ChLPngkhoan ch6' lhanh toan eGakhaeh hang trong nU'ae
6.5.3 Chung khoan eh6' lhanh toan eGakhaeh hang nU'O'engoai
6.5.4 ChLPngkhoan eh6' thanh toan giao djeh eua t6 ehLPekhae
6.6 Ch&ng khoan phong toa charut
6.6.1 ChLPngkhoan phong toa eM rut eGa lhanh vien IlfU ky
6.6.2 Chung khoan phong toa eh6' rut eua khaeh hang trong nU'ae
6.6.3 ChLPngkhoan phong toa eM rut eua khaeh hang nU'6'engoai
6.6.4 Chung khoan phong toa eh6' rut giao djeh eGat6 ehLPekhae
6.7 Ch&ng khoan cha giao dich
6.7.1 ChLPngkhoan eh6' giao djeh eua thanh vien lU'uky

6.7.2 Chung khoan eh6' giao djch eua khaeh hang trong nU'O'e
6.7.3 Chung khoan eh6' giao djeh eGakhaeh hang nU'O'engoai
6.7.4 Chung khoan ch6' giao djeh giao djeh eGat6 ehue khae
6.8 Ch&ng khoan ky
quy
dam
bao
khoan yay
6.8.1 ChLPngkhoan ky quy <Jambao khoan vay eGa thanh vien lU'uky
6.8.2 Chung khoan ky quy <Jambao khoan vay eGakMeh hang trong nU'O'e
6.8.3 ChLPngkhoan ky quy <Jambao khoan vay eua kMeh hang nU'O'engoai
6.8.4 ChLPngkhoan ky quy <Jambao khoan vay giao djeh eGat6 ehLPekhae
6.9 Ch&ng khoan
sva
loi giao dich
Mii
ThuYlh
56 cuOi ky
50 dau nam
sO
minh
001
002
003
004
005
006
13.223.803.700.000
12.849.119.240.000
007

11.307.464.650.000
11.254.258.750.000
008
128.453.070.000
186.493.870.000
009
9.824.698.420.000
9.605.439.350.000
010
1.354.313.160.000
1.462.325.530.000
011
012
201.335.790.000
174.383.220.000
013
014
194.264.990.000
173.838.220.000
015
7.070.800.000
545.000.000
016
017
814.512.190.000
865.812.190.000
018
019
814.512.190.000
865.812.190.000

020
021
022
023
024
025
026
027
868.347.920.000
545.665.500.000
028
1.331.800.000
1.340.000.000
029
853.540.420.000
530.836.300.000
030
13.475.700.000
13.489.200.000
031
032
033
034
035
036
037
32.143.150.000
8.999.580.000
038
1.570.000

039
31.886.660.000
8.718.520.000
040
256.490.000
279.490.000
041
042
043
044
045
046
047
SO cuOi ky
SO dau nam
885.112.510.000
860.405.510.000
697.814.090.000
761.941.870.000
7.220.310.000
7.220.450.000
545.447.940.000
685.919.900.000
145.145.840.000
68.801.520.000
152.345.180.000
64.922.200.000
1.000.000.000
1.000.000.000
63.922.200.000

63.922.200.000
87.422.980.000
32.580.440.000
32.580.440.000
32.580.440.000
32.580.440.000
T<;Iingay 31 thang 03 nam 2014
Bang can dOi k~ toan (ti~p theo)
CHITIEU
7 Ch(Pngkhoan IlFUky cong
ty
o{li chung chlFaniem yet
Trong 06:
7.1 Ch(Pngkhoan giao dich
7.1.1 Chli'ng khoan giao djch cua tMnh vien lU'uky
7.1.2 Chli'ng khoan giao djch cua khach hang trong nU'O'c
7.1.3 Chli'ng khoan giao djch cua kMch hang nU'O'cngoai .
7.1.4 Chli'ng khoan giao djch cua t6 chli'c khac
7.2 Ch(Pngkhoan
t{lm
ng(Png giao dich
7.2.1 Chli'ng khoan t<;lmngimg giao djch cua thanh vien lU'uky
7.2.2 Chli'ng khoan t<;lmngimg giao djch cua kMch hfmg trong nU'O'c
7.2.3 Chli'ng khoan !<;1mngimg giao djch cua kMch hang nU'O'cngoai
7.2.4 Chli'ng khoan t<;lmngimg giao djch cua to chli'c khac
7.3 Ch(Pngkhoan cam
co
7.3.1 Chli'ng khoan cllm cO cua tMnh vien
lU'u
ky

7.3.2 Chli'ng khoan cllm cO cua kMch hang trong nU'O'c
7.3.3 Chli'ng khoan cllm cO cua khach hang nU'O'cngoai
7.3.4 Chli'ng khoan cllm cO cua t6 chli'c kMc
7.4 Ch(Pngkhoar.
t{lm
git1'
7.4.1 Chli'ng khoan !<;1mgiO' cua thanh vien IU'uky
7.4.2 Chli'ng khoan t<;lmgili' cua kMch hang trong nU'O'c
7.4.3 Chli'ng khoan!<;lm giO' cua khach hang nU'O'cngoai
7.4.4 Chli'ng khoan t<;lmgili' cua t6 chu'c khac
7.5 Ch(Pngkhotm
chr}
thanh toan
7.5.1 Chli'ng khoan ch6' thanh toan cua thanh vien lU'uky
7.5.2 Chli'ng khoan ch6' thanh toan cua kMch hang trong nU'O'c
7.5.3 Chli'ng khoan ch6' thanh toan cua kMch hang nU'O'cngoai
7.5.4 Chung khoan ch6' thanh toan giao djch cua t6 chli'c khac
7.6 Ch(Pngkhoan phong toa
chr}
rut
7.6.1 Chung khoan phong t6a ch6' rut cua thanh vien 111uky
7.6.2 Chung khoan phong t6a chCYrut cua khach hang trong nU'O'c
7.6.3 Chung khoan phong t6a ch6' rut cua kMch hang nU'O'cngoai
7.6.4 Chung khoan phong t6a ch6' rut giao djch cua t6 chuc khac
7.7 ChlPng khoan slPa 10igiao d!ch
8 Ch(Pngkhoan chlFa IlFUky cua khach hang
9 Ch(Pngkhoan chlFa IlFUky cua cong ty ch(Pngkhoan
10
Ch(Pngkhoan nh~n uy thac oau gia
1(:

Hoang Thl Minh Thuy
Mii Thuy~t
50 minh
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076

077
078
079
080
081
082
083
084
2.372.800.000
2.372.800.000
961.000.000
961.000.000
T~i ngay 31 thang 03 nam 2014
Bang ean dbi ke toan (tiep theo)
Mii
Thuyj}t
TAl SAN
,
minh
S6 eu6i kY
S6 d<lu nam
so
B-
TAl SAN oAI H~N (200=210+220+240+250+260)
200
3.233.258.214.214
3.130.495.998.938
I
Cae khoan phai thu dili h\ln
210

1.408.366.185.454
1.234.696.750.827
1.
Pha; thu dai h~n cua khach hang
211
2.
V6n kinh doanh (} dO'nvi Irl,/'cIhuQc
212
3.
Phai thu dai h~n nQibQ
213
4.
Pha; thu dai h~n khac
218
VI.09
1.485.971.757.973
1.327.139.430.687
5.
DI,/'
phong giam gia chfrng khoan uy thac dflu tU'dai h~n
219
VI.10
(77.605.572.519)
(92.442.679.860)
II.
rai san e6 djnh
220
135.312.991.063
135.169.960.898
1.

rai san co djnh hO'uhlnh
221
VI.04
17.744.524.760
19.578.812.231
Nguyen gis
222
77.967.328.115
78.169.811.957
Gis trj hao mon lOy k6
223
(60.222.803.355)
(58.590.999.726)
2.
Telisan co djnh thue ta; chinh
224
Nguyen gis
225
Gis trj hao mon /Dy k6
226
3.
Telisan co djnh vo hinh
227
VI.05
117.568.466.303
115.591.148.667
Nguyen gis
228
159.145.106.421
156.122.984.331

Gis trj hao mon ICy k6
229
(41.576.640.118)
(40.531.835.664)
4.
Chi phi dflu tU'xay dl,/'ngcO'ban dO-dang
230
III.
B;it dQng san til'
240
Nguyen gis
241
Gis trj hao mon /Dy k6
242
IV.
Cae khoan d<lu til' tai ehinh dili h\ln
250
1.612.352.868.369
1.685.920.748.936
1.
E>flutU'vao cong ty con
251
VI.02
342.000.000.000
342.000.000.000
2.
E>flutU'vao cong ty lien ket, lien doanh
252
VJ.02
3.

E>flutU'chfrng khoan dai h~n
253
VI.02
902.549.637.699
980.424.576.989
Chlfng khoan san sang de ban
254
902.549.637.699
980.424.576.989
Chlfng khoan nam giCrden ngay dao h~n
255
4.
E>flutU'dai h~n khac
258
VI.02
538.617.000.000
538.617.000.000
5.
DI,/'
phOnggiam gia chfrng khoan va dflu tU'dai hi;lnkhac
259
VI.02
(170.813.769.330)
(175.120.828.053)
V.
rai san dili h\ln k.hae
260
77.226.169.328
74.708.538.277
1.

Chi phi tra trU'cYcdai hi;ln
261
VI.03
426.035.646
348.592.824
2.
Telisan thue Ihu nh$p hoan I~i
262
VI.16
50.659.958.676
50.719.770.447
3.
Tien nQpQuy ho trq thanh loan
263
VI.06
19.982.911.796
17.482.911.796
4.
Telisan dai h~n khac
268
6.157.263.210
6.157.263.210
TONG CONG TAl SAN (270=100+200)
270
9.357.570.619.900
7.344.730.182.962
T~i ngay 31 thang 03 nam 2014
Bang can doi
ke
toan (tiep theo)

Mii
Thuy6t
NGUONVON
56
minh
So cuoi
ky
s6
dau nam
A-
NO' PHAI TRA ( 300=310+330)
300
4.117.464.567.091
2.349.140.314.319
I.
Ng ng~n h~n
310
4.117.464.567.091
2.349.140.314.319
1.
Vay va nO' ngan h~n
311 VI.17
461.668.935.458
358.961.041.321
2. Phai tra nguai ban
312
529.976.085
154.925.130
3.
Nguai mua tra ti~n truac

313 VI.12
69.581.433.750
150.871.433.750
4.
Thue va cac khoan phcii nop Nha nu6'c
314 VI.14
70.963.246.492
33.517.176.697
5.
Phai tra nguai lao dong
315
19.600.906.362
19.681.720.419
6. Chi phi phcii tra
316 VI.11
34.040.273.224
11.787.063.789
7.
Phai tra noi bO
317
8.
Cac khoan phai tra, phai nop ngan hGln khac
319 VI.13
1.917.028.305.489
538.843.734.476
9.
Phai tra ho~t dong giao djch ch(yng khoan
320 VI.18
1.459.525.339.677
1.133.324.320.442

10.
Phai tra hO co
t(Yc,
goc va lai trai phieu
321
6.824.717.480
11.152.796.929
11.
Phai tra to ch(Yc phat hanh chling khoan
322
609.603.590
605.427.160
12.
Quy khen thuang phuc 100i
323
76.991.338.576
89.950.440.876
13.
Giao djch mua ban IGlitrai phieu Chinh phu
327
14.
Doanh thu chua thl,J'c hi$n ngan hGln
328
100.490.908
290.233.330
II.
Ng dai h~n
330
1.
Phai tra dai hGln nguai ban

331
2.
Phai tra dili hGln noi bo
332
3.
Phai tra dai hGln khac
333
4.
Vay va nO' dai hGln
334
5.
Thue thu nh~p hoan IGliphai tra
335
6.
DI,J'pMng trO' cap m~t vi$c lam
336
7.
DI,J'pMng phcii tra dai hGln
337
8.
Doanh thu chua thl,J'c hi$n dai hGln
338
9.
Quy phat trieln khoa hc;>cva c6ng ngh$
339
10
DI,J'pMng bei thuang thi$t hGlicho nha dau tu
359
B.
NGUON VON CHU Sa HO'U

400
5.240.106.052.809
4.995.589.868.643
I.
Von chi.! sa hifu
410 VI.15
5.240.106.052.809
4.995.589.868.643
1.
Von dau tu cua chu
So'
hCi'u
411
3.537.949.420.000
3.537.949.420.000
2. Th~ng du von co phan
412
344.944.356.378
344.944.356.378
3.
Von khac cua chu
So'
hCi'u
413
4. Co phieu quy
414
(89.246.317.760)
(89.246.317.760)
5. Chenh I$ch danh gia IGlitai san
415

6.
Chenh I$ch tY gia hoi doai
416
7. Quy dau tu, phat trian
417
8.
Quy dl,J'ph6ng tai chinh
418
335.813.119.252
335.813.119.252
9.
Quy khac thuoc von chu
So'
hCi'u
419
10. Lc;rinhu~n sau thue chua pMn phoi
420 1.110.645.474.939
866.129.290.773
TONG CONG NGUON VON(440=300+400)
440
9.357.570.619.900
7.344.730.182.962
Cong Ty C6 Ph~n Chwng Khoan Sai Gon
f)ja chi: 72 Nguylin Hu~. 01. TP.HCM
f)i~n thoai:388242897 ;Fax:38242997
MST:0301955155
Ban hanh thea T.TLI'569512008 ITT -BTC
ngay 24 thang 10 nam 2008 cua Bo Tai chinh
Sira 06i thea ThOng tLl'56 16212010 ITT -B TC
ngay

20
thBng
10
nam 2010 cua
Bo
Tai chfnh
K~T
QUA HOAT DONG KINH DOANH
Q~y
1 n~m 2014
ElO'nvi tinh:VNEl
MA
THUY~T
QUY1
LOY KE TlyeAu NAM eEN cu6r
CHI TIEU
56
MINH
QUY NAy
Niim nay
Niim trU'Ooe
Niim nay
Nam trU'Ooe
1
2
3
4
5
6
7

1
Doanh thu
01
382.664.766.590
185.611.972.264
382.664.766.590
185.611.972.264
Trang 06:
Doanh Ihu hOlilldQna mOi gi&i chung khmin
01.1
76.404.941.442
33.887.714.264
76.404.941.442
33.887.714.264
Daanh Ihu hOlilldQng dau Ill' chung khoan. goP vOn
01.2
VI.19
224.782.827.364
56.273.511.833
224.782.827.364
56.273.511.833
Doanh Ihu bao lanh phal hilnh chung khoan
01.3
-
-
-
-
Daanh Ihu dliliIXphcil hcinh chung khoan
01.4
42.873.288

-
42.873.288
-
Doanh Ihu hOliltdQng Ill' van
01.5
2.254.067.605
2.109.553.261
2.254.067.605
2.109.553.261
Doanh Ihu Ill'u kv chung khaan
01.6
1.344.093.020
1.115.492.074
1.344.093.020
1.115.492.074
Doanh Ihu hOlilldQng
uv
Ihac dau gia
01.7
-
-
-
-
Doanh Ihu cho Ihue
SlI'
dl,mg lai san
01.8
186.632.671
177.714.887
186.632.671

177.714.887
Doanh Ihu khcic
01.9 VI.20
77.649.331.200
92.047.985.945
77.649.331.200
92.047.985.945
2
Cae khoan aiam tnp doanh t;.u
02
-
-
-
-
3
Doanh thu thu~n v6 hoat dong kinh doanh (10=01-02)
10
382.664.766.590
185.611.972.264
382.664.766.590
185.611.972.264
4
Chi phi hoat dona kinh doanh
11 VI.21
77.910.614.445
11.199.872.116
77.910.614.445
11.199.872.116
Trong66:
Chi phi In,tetj~p hOiiltdQng kinh doanh chung khotm

11.1
110.276.561.395
119.581.634.747
110.276.561.395
119.581.634.747
Chi phi
dl,l
phong chung khoan
11.2
(32.365.946.950)
(108.381.762.631)
(32.365.946.950\
(108.381.762.631
5
LO'i nhu~n gQP eua hoat dong kinh doanh (20=10-111
20
304.754.152.145
174.412.100.148
304.754.152.145
174.412.100.148
6
Chi phi quan
Iy
doanh nghiep
25 VI.22
3.014.655.161
2.487.739.178
3.014.655.161
2.487.739.178
7

~iin thu~n tLPhoat dong kinh doanh (30=20-25)
30
301.739.496.984
171.924.360.970
301.739.496.984
171.924.360.970
~
Thu nhaP khae
31
1.225.537.935
16.282.472.289
1.225.537.935
16.282.472.289
9 Chlphikhae
32
600.019
-
600.019
-
10
LO'i nhuiin khae (40=31-32)
40 VI.23
1.224.937.916
16.282.472.289
1.224.937.916
16.282.472.289
I.
11
T6ng 19'1nhu~n kti toan trU'6'e thuti (50=30+40)
50

302.964.434.900
188.206.833.259
302.964.434.900
188.206.833.259
12
Chi phi thue TNDN hien hilnh
51
57.966.453.503
37.154.620.205
57.966.453.503
37.154.620.205
13
Chi phi thue TNDN hoiin lai
52
291.637.160
2.548.321.030
291.637.160
2.548.321.030
14
LO'i nhuiin sau thuti TNDN (60=50-51-521
60
244.706.344.237
148.503.892.024
244.706.344.237
148.503.892.024
15
Lai cO' ban tren e6 phi~u
70
-
-

-
.
DU'O'ng HiPu rv,.Ji
Hoang Thl Minh Thuy
CONGTYCOPHANCH~NGKHOANS~GON
8ja chi: 72 Nguyen Hu~ - Qu$n 1-TP. Ho Chi Minh
sAo cAo
TAl CHiNH
Cho ky k~ toan k~t thuc ngay
31 thang 03 nam 2014
Ban hanh thea T.TU's6 9512008 ITT -BTC
ng<!w
24 thang 10 nam 2008 eua BQ Tai ehfnh
Sira a6i thea Th6ng tU's6 162/2010 ITT -BTC
ngay 20 thang 10 nam 2010 eua BQ Tai ehfnh
sAo cAo
LU'UCHUYEN TII~NTe
(Thea phU'O'ng phap gian ti~p)
Quy
1
nam
2014
80'n vi tinh:VN8
CHITIEU
Mii
Luy K~ TiP ac\u Nam a~n Cu6i Quy Nay
I
so
Nam nay
Nam trU'O'c

I.
LU'u chuy~n ti~n tiP ho~t dQng kinh doanh chwng khoan
1.
L9'i nhu~n trU'&c thu~
01
302.964.434.900
188.206.833.259
2. EJieuchinh cho cae khoim:
- Kh~u hao tai san co dinh
02
2.879.091.925
4.651.905.442
- Cac khoan I$p dl,J'ph6ng
03
(32.365.946.950)
(108.381.762.631 )
- U:ii,
10
chenh I~ch ty gia hoi doai chU'a thl,J'chi~n
04
-
-
- LEii
10
hO<;ltdong dau tU'
05
(119.839.619.564)
(16.493.022.244)
- Chi phi lai vay
06

1.317.329.115
2.361.086.071
3.
L9'i nhu~n tiP hO{Jtdi)ng kinh doanh trU'&c nhfmg thay
d6i von lU'u di)ng
08
154.955.289.426
70.345.039.897
- Tang, giam cac khoan phai thu
09
(853.382.987.179)
(174.676.741.885)
- Tang, giam ton kho, ch(mg khoan ngtlO h<;ln
10
(525.663.553.139)
427.914.349.762
-
Tang, giam cae khoan phili tra
11
1.646.095.761.400
490.687.303.919
-
Tang giam chi phi tra tm6'c
12
(3.416.247.177)
(1.005.754.999)
Ti~n lai vay da tra
13
(1.339.120.595)
(2.715.534.314)

Thu~ thu nh$p doanh nghi~p da nop
14
(25.885.566.623)
(9.820.919.352)
-
Ti~n thu khac tCrhO<;ltdong kinh doanh
15
20.000.000
-
-
Ti~n chi khac tCrhO<;ltdong kinh doanh
16
(23.960.704.300)
(8.842.753.163)
Luu chuyen tien thuan tiPhO{Jtdi)ng kinh doanh
20
367.422.871.813
791.884.989.865
II.
LU'u chuy~n ti~n tiP hO{lt dQng dclu tU'
1.
Ti~n chi d~ mua sam tai san co dinh va cac tai san dai h<;1nk
21
(766.604.075)
(2.529.694.320)
2.
Ti~n thu, chi ve thanh (y, nhU'O'ng ban tai san co djnh va cac
22
tai san dai h<;ln khac
1.000.000

-
3.
Tien chi cho vay, mua cac cong Cl,JnO' clla dO'n vi khac
23
-
(20.000.000.000)
4.
Tien thu hoi cho vay, ban cac cong Cl,JnO'clla dO'n vi khac
24
-
25.000.000.000
5.
Tien chi dau tU' gop von vao dO'n vi khac
25
(2.170.741.780)
(52.596.083.300)
6.
Tien thu hoi dau tU' gop von vao dO'n vi khac
26
173.130.570.000
51.979.172.000
7.
Tien thu lai cho vay, co tll'C va IO'inhu$n dU'O'cchia
27
11.809.861.100
914.742.890
Luu chuyen tien thuan tiP hO{Jtdi)ng dau tU'
30
182.004.085.245
2.768.137.270

Cho ky ke toan ket thuc ngay 31 tMng 03 nam 2014
Bao cao lU'u chuy~n tilln t~ (tiep theo)
CHITIEU
Mii
Nam nay
Nam trU'ac
z
so
III.
LU'u chuy~n tilln tiP ho~t dQng tai chinh
1.
Tien thu phat hanh c6 phieu, nh$n von g6p cua chu sO' hO'u
31
-
15.854.880.000
2.
Tien chi tra von g6p cho cac ehu sO'hO'u, mua I~i e6 phieu
32
eua doanh nghi(!p da pMt hanh
-
-
3.
Tien vay ng~n h~n, dai h~n dU'Q'cnMn
33
1.526.056.353.213
740.995.512.302
4.
Tien chi tra nO'goc vay
34
(1.423.348.459.076)

(937.621.638.243)
5.
Tien chi tra nO'thue tai ehinh
35
-
-
6.
c6 tue, IQ'inhu$n da tra cho chu sO' hO'u
36
(34.004.000)
-
LU'u chuy;$n tif~n thu~n tiP hO{it di)ng tal chinh
40
102.673.890.137
(180.771.245.941 )
LU'u chuy~n tilln thu~n trong
ky
50
652.100.847.195
613.881.881.194
Tilln va tU'O'ng dU'O'ng tilln d~u
ky
60
1.511.653.564.168
1.712.297.012.483
Anh hU'O'ngeua thay d6i ty gia hoi doai quy d6i ng09i t(!
61
-
-
Tilln va tU'O'ng dU'O'ng tilln cuoi

ky
70
2.163.754.411.363
2.326.178.893.677
J
~
NgU'6'i L~p Bi~u
DU'O'ng Hfru Mui
Hoang Thj Minh Thuy
ay
17 tMng 04 nam 2014
"am Doc
;.
'('1
CONG TY CO pHAN CHUNG KHOAN sAl GON
8ia chi: 72 Nguyen Hue - Qu$n 1 - TP. HOChi Minh
sAo cAo TAl CHINH
Cho kYk€ltm1nk€ltthuc ngay 31 thang 03 nam 2014
Ban hanh theo T.TU'
so
9512008 ITT -BTC
ngay
24 thang 10 nam 2008 cua B{) Ta; chinh
Sua
(fo;
theo ThOng tU'so 16212010 ITT-BTC
ngay 20 thang 10 nam 2010 cua B{) Ta; chinh
.BAa cAo TINH HiNH BIEN DONG v6N CHO s6' HO'U
Chi tieu - Quy 1 nam 2014
Thuy~t

56 d<lu nam
T~ng trong
ky
Giam trong
ky
56 cu6i
ky
minh
1. VOndilu tU'cua chu
56' hCJ'u
3.537.949.420.000
3.537.949.420.000
2. Th~ng duovOn c6 philn
344.944.356.378
344.944.356.378
3. VOnkMc cua chu
56' hCJ'u
4. c6 phi€luquy
(89.246.317.760)
(89.246.317.760)
5. Chenh lech danh gia l1;litai san
6. Chenh lech ty gia hOidoai
7. Quy dilu tU',phat tri~n
8. Quy dl,J'ph6ng tai chinh
335.813.119.252
335.813.119.252
9. Quy khac thuQcvOn chu
56' hCJ'u
10. L9'i nhu$n sau thu€lchU'a phan phOi
866.129.290.773

244.706.344.237
190.160.071 1.110.645.474.939
CQng
4.995.589.868.643
244.706.344.237
190.160.071 5.240.106.052.809
Chi tieu - Quy 1 nam 2013
Thuy~t
56 d<lu nam
Tang trong
ky
Giam trong
ky
56 cu6i
ky
minh
1. VOndilu tU'cua chu
56' hCJ'u
3.526.117.420.000
11.832.000.000
3.537.949.420.000
2. Th~ng duovOn c6 philn
340.921.476.378
4.022.880.000
344.944.356.378
3. VOnkMc cua chu
56' hCJ'u
.1
4. c6 phi€lu quy
(89.246.186.000)

(89.246.186.000)
5. Chenh lech danh gia l1;litai san
6. Chenh lech ly gia hOidoai
7. Quy dilu tU',pMt tri~n
8. Quy dl,J'phOngtai chinh
289.383.181.436
289.383.181.436
9. Quy kMc thuQcvOnchu
56' hu-u
10. L9'i nhu$n sau thu€l chU'aphan phOi
921.016.945.812
148.503.892.024
709.407.304 1.068.811.430.532
CQng
4.988.192.837.626
164.358.772.024
709.407.304
5.151.842.202.346
NgU'iYi L~p Bi~u
OU'o'
9
Hli>u
Mui Hoang Thi Minh Thuy
CONG TY cO pHAN CHLrNG KHOAN sAl GON
£>jachi: 72 Nguy~n H'J~- Qu~n 1 - TP. HOChi Minh
BAa cAo TAl CHINH RI~NG
Cho ky k~ tOEmk~t thuc ngay 31 thang 03 nam 2014
Ban thuy~t minh bao cao tid chinh
SAN THUYET MINH sAo cAo TAl CHINH
Ban thuy~t minh nay la mQtbQph~n khon~ th~ tach rai va phai dU'Q'cdQc kem voi Baa cao tai chinh quy 01

nam 2014 (chU'ahQ'pnhflt) cua Cong ty Co ph~n Chling khoan Sai gon (gQitM la Cong ty).
I. £>~C£>IEMHO~T £>QNGCOA DOANH NGHI~P
1. Hinh thCPcsa hfru v6n
2. Linh vl,l'c kinh joanh
Cong ty c6 ph~n
Dich Vl,J
3. Ngimh ngh€t kinh doanh Moi gioi chling khoan, tU'vfln d~u tU'chling khoan, lU'uky chling
khoan, tl,l'doanh chling khoan, bao lanh pMt hanh chling khoan.
4. T6ng
56
nhan viE!n
: 425
5. £>~cdi~m ho~t dQng cua doanh nghi~p trong ky co anh hU'ang d~n Bao cao till chinh
Giai thich chenh I~ch lQ'inhu~n quy 1/2014 voi quy 1/2013: k~t qua ho~t dQng kinh doanh sau thu~
quy 1/2014 cua Cong ty lai 244.706.344.237 .dOng, tang 65% (tU'O'ngling 96.202.452.213 dOng) so
voi cung ky quy 1/2013 chu y~u do trong quy 1.2014 thj trU'ang tang trU'cyngt6t va thanh khoan cao
nen ho~t dQng moi gioi va d~u tU' cua Cong ty d~t k~t qua kha quan voi mlic tang I~n 1U'Q'tla 125%(
tU'O'ngling 42.517.227.178 dOng) va 299% (tU'O'ngling 168.509.315.531 dOng) so voi cung ky nam
2013.
II. NAM TAl CHiNH, DO'N
VI
TIEN T~
sO'
DVNG TRONG KE ToAN
1. Nam tai chinh
Nam tai chinh cua Cong ty b~t d~u tli ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12 hang nam.
Nam tai chinh k~t thuc ngay 31 thang 12 nam 2014 la nam tai chinh thli 14 cua Cong ty.
2. £>O'nvi ti€tn t~s(P dl;lng trong k~ toan
£>O'nvi ti~n t~
SLY

dl,Jngtrong k~ toan la £>6ngVi~t Nam (VND).
III. CHuAN Ml,J'CvA CHE £>0 KE ToAN Ap Dl,ING
1. Ch~ dQ k~ toan ap dl;lng
Cong ty ap dl,JngCh~ dQk~ toan doanh nghi~'p Vi~t Nam ap dl,Jngcho cac cong ty chung khoan ban
hanh theo thong tU' 95/2008/TT-BTC ngay 24 thang 10 nam 2008 (thay th~ cho Quy~t dinh s6
99/2000IQ£>-BTC ngay 13 thang 6 nam 2000 cua BQTai chinh) va Thong tU' 162/2010/TT-BTC ngay
20 thang 10 nam 2010 cua BQTai chinh.
2. Tuyen b6 v€tvi~c tuan thu chuAn ml,l'c k~ toan va chit de?k~ toan
Ban T6ng Giam d6c dam bao da tuan thu d~y du yeu c~u cua Ch~ dQ K~ toan Doanh nghi~p Vi~t
Nam ap dl,Jngcho cac cong ty chling khoan va cac Chu~n ml,l'Ck~ toan Vi~t nam ban hanh theo:
•• Quy~t dinh s6
149/2001/Q£>-BTC ngay 31 thang 12 nam 2001 v~ vi~c ban hanh b6n Chu~n
ml,l'CK~ toan Vi~t Nam (£>Q't1);
•• Quy~t dinh s6
165/2002/Q£>-BTC ngay 31 thang 12 nam 2002 v~ vi$c ban hanh sau Chu~n
ml,l'CK~ toan Vi$t Nam (£>Q't2);
•• Quy~t dinh s6
234/2003/Q£>-BTC ngay 30 thang 12 nam 2003 v~ vi$c ban himh sau Chu~n
ml,l'CK~ toan Vi~t Nam (8Q't 3);
aim thuyt$tminh nay la mot bo ph?n hop thilnh va pMi
0U'ClC
oQc cung vai
baa CaD
tai chfnh
Trang 1
CONG TY cO pHAN CHUNG KHOAN sAl GON
8ja chi: 72 Nguyen Hu$ - Qu~n 1 - TP. HcSChi Minh
BAa cAo TAl CHINH RIENG
Cho ky k~ tatm k~t thUc ngay 31 tMng 03 nam 2014
Ban thuy~t minh bao cao tai chinh (ti~p theo)

•. Quy~t djnh so 12/2005/Q8-BTC ngay 15 thtmg 2 nam 2005 v~ vi$c ban hanh sau Chulm ml,J'c
K~ toan Vi$t Nam
(8Q't 4); va
~ Quy~t dinh so 100/2005/Q8-BTC ngay 28 thang 12 nam 2005 v~ vi$c ban Mnh bon Chu€m
ml,J'CK~ toan Vi$t Nam
(8Q't 5).
Cho mvc dich I~p va trinh bay bao cao tai chinh rieng nay, Cong ty khOng ap dvng Chuan ml,J'cK~
toan Vi$t Nam 25 - Bao cao tai chinh hQ'pnh~t va k~ toan khoan d~u tU' vao cong ty con va Chuan
ml,J'CK~ toan Vi$t Nam so 07 - K~ toan cac khoan d~u tU'vao cong ty lien k~t. Cac chinh sach k~
toan lien quan d~n vi$c ghi nh~n va trinh bay cac khoan d~u tU'vao cong ty con va cac cong ty lien
k~t dU'Q'ctrinh bay dU'ai day.
T<;lith6'i di~m I~p bao cao, khoan ml,Jcti~n gui clla nM d~u tU' cho ml,Jcdich
~iao dich chung khoan
dU'Q'ctrinh bay tren bang can doi k~ toan clla Cong ty, Cl,Jth~ la dU'Q'cbao gom trong cac tai khoan
ti~n gui ngan hang do Cong ty v~n dung ten cac tai khoan nay t<;licac ngan hang thU'O'ngm~i.
Bang can doi k~ toan rieng, bao cao k~t qua ho~t dong kinh doanh rieng, bao cao lU'u chuy~n ti~n t$
rieng, , bao cao tinh hinh bi~n dong von chll
sa
hCi'uva thuy~t minh bao cao tai chinh rieng dU'Q'c
trlnh bay kem theo va vi$c su dl,Jngcac bao cao nay khOng danh cho cac d6i tU'Q'ngkhong dU'Q'c
cung c~p cac thOng tin v~ cac thll tl,lCva nguyen t~c va thong 1$k~ toan t<;liVi$t Nam va hO'nnCi'a
khOng dU'Q'cchll djnh trinh bay tinh hinh tai chinh, k~t qua ho~t dong kinh doanh va lU'u chuy~n ti~n
t$ theo cac nguyen t~c va thOng 1$k~ toan dU'Q'cch~p nh~n rong rai
a
cac nU'ac va lanh th6 khac
ngoai Vi$t Nam.
3. Hinh thLPCk~ t.)an ap d ,ng
Cong ty su dl,lng hinh thLrc nh~t ky chung.
IV. cAc CHiNHSACHK~ ToAN Ap DI,ING
1. Ti~n va cae khoan tU'O'ng dU'O'ngti~n

Ti~n va cac khoan tU'O'ngdU'O'ngti~n bao gcSmti~n m~t t~i quy, ti~n gui ngan Mng, ti~n gui clla nha
d~u tU' v~ giao djch chung khoan, cac khoan d~u tU' ng~n h~n co thai h~n thu hcSikhOng qua ba
tMng k~ tLYngay mua, co trnh thanh khoan cao, co kha nang chuy~n d6i de dang thanh cac 1U'Q'ng
ti~n xac djnh va khOng co nhi~u rlli ro trong chuy~n d6i tMnh ti~n.
2. Cae khoan phai thu
Cac khoan phai thu dU'Q'ctrinh bay tren bao cao tai chinh rieng theo gia trj ghi s6 cac khoan phai thu
tLYkMch hang va phai thu kMc cung vai dl,J'phOng dU'Q'cI~p cho cac khoan pMi thu kh6 doi.
\
Dl,J'phOng nQ'phai thu kh6 doi th~ hi$n ph~n gia trj clla cac khoan phai thu ma Cong ty dl,J'kj~n khOng
co kha nang thu hcSit~i ngay k~t thuc ky k~ toan. Tang ho~c giam so duotai khoan dl,J'phong dU'Q'c
h~ch toan vao chi phi trong kyo .
3. Tai san
c6
djnh hO>uhinh
Tai san c6 dinh hCi'uhinh dU'Q'cth~ hi$n theo nguyen gia trLYdi gia trj hao man lOyk~.
Nguyen gia tai san co dinh bao gcSmgia mua va nhCi'ngchi phi co lien quan trl,J'cti~p d~n vi$c dU'atai
san vao ho~t dong nhU'dl,J'ki~n.
Cac chi phi mua s~m, nang c~p va d6i mai tai san c6 dinh dU'Q'cghi tang nguyen gia clla tai san va
chi phi bao tri, sua chCi'adU'Q'ch~ch toan vao k~t qua ho~t dong kinh doanh khi pMt sinh.
Khi tal san dU'y"; ban hay thanh Iy, nguyen gia va gia tri hao man lOy k~ dU'Q'cxoa sOva cac khoan lai
10
phat sinh do thanh Iy tai san dU'Q'ch~ch toan vao k~t qua hO<;ltdong kinh doanh.
4. rai san
c6
djnh vo hinh
Taj san co djnh vo hinh dU'Q'cghi nh~n theo nguyen gia trlr di gia tri kh~u hao
lOy
k~.
-
Ban thuy~t m;nh nay

/a
mot bOph~n hQ'pthanh va phil; oU'Q'CoQccung va; bao cao tar chfnh
Trang 2
CONG TY cO pHAN CHLrNG KHOAN sAl GON
8ia chi: 72 Nguyen Hulil - Qu~n 1 - TP. H6 ChI Minh
sAo cAo
TAl CHINH RII~NG
Cho ky k~ toiln k~t thUc ngay 31 thang 03 nam 2014
Ban thuy~t minh bao cao tai chinh (tiep theo)
Nguyen gia tai san c6 dinh vo hinh bao g6m gia mua va nhCi'ngchi phI c6 lien quan tn,fc ti~p den vi~c
dU'atai san vao SLYdl,mg nhU'dl,f ki~n. .
Cac chi phI nang c~p va dOi mai tai san c6 dinh vo hlnh dU'Q'cghi tang nguyen gia clla tai san va cac
chi phi khac dU'Q'ch~ch toan vao ket qua ho~t dQng kinh doanh khi pMt sinh.
Khi tai san c6 dinh vo hlnh dU'Q'cban hay thanh Iy, nguyen gia va gia tri kh~u hao lOyke dU'Q'cx6a sO
va cac khoan lai
10
pMt sinh do thanh Iy tal san oU'Q'ch~ch toan vao ket qua ho~t dQng kinh doanh.
5. Khau hao va khau trw
Kh~u hao va khflu tnJ>tai san c5 ojnh hCi'uhinh va tai san c6 dinh vo hinh dU'Q'ctrich theo phU'O'ng
phap kh~u hao dU'O'ngth~ng trong su6t thOi gian hCi'udl,Jng
U'ac tinh clla cac tai san nhU'sau:
May m6c thiet bj 3 nam
PhU'O'ngtililn v~n tai 6 nam
Thiet bi. dl,JngCI,Jquan Iy 3 - 5 nam
Ph~n mem 3 - 5 nam
Quyen SLYdl,Jngd~t vo thOi h~n khong kh~u hao
6. Thue tai san
Cac khoan tien thue theo hQ'p d6ng thue ho~t oQng dU'Q'ch~ch toan vao bao cao ket qua ho~t dong
kinh doanh rieng trong ky theo phU'O'ngphap dU'O'ngth~ng trong thO'ih~n clla hQ'pd6ng thue.
7. Dau tU' vao chwng khoan va dl! phOng giam gia chwng khofm

ThOng tU' 95/2008/TT-BTC cho phep cac cong ty chlfng khoan thl,fc hi~n h~ch toan k~ toan cac
khoan d~u tU' chlfng khoan theo mQt trong hai nguyen t~c la gia g6c ho~c gia trj hQ'p Iy. Theo d6,
cong ty da Il,fachQnphU'O'ngphap gia g6c d~ ghi nh~n cac khoan d~u tU'chlfng khoan.
Chwng khoan kinh doanh va chwng khoan dau tU' dai h~n
Chlfng khoan kinh doanh va chlfng khoan d~u tU'dai h~n dU'Q'Cghi nh~n ban dflu theo gia g5c. Cac
khoan cOtlfC bang tien va trai tlfC nh~n dU'Q'Ctrong ky dU'Q'cghi nh~n giam gia v6n chlfng khoan d6i
vai khoan lai d6n tich trU'ac ngay mua va ghi nh~n tang doanh thu d~u tU' d6i vai ph~n lai k~ tCfngay
mua.
Dl! ph6ng giam gia chwng khoan
Dl,f phOnggiam gia chlfng khoan dU'Q'cI~p cho tCfnglo~i chlfng khoan dU'Q'cmua ban tren thi trU'O'ng
va c6 gia tri thi trU'O'ngth~p hO'ngia tri ghi sO.
Gia tri thi trU'O'ngclla chlfng khoan v6n niem yet dU'Q'cxac dinh tren cO'sO'tham khao gia d6ng cLYa
t~i ngay 31 thang 03 nam 2014.
Gia tri thi trU'O'ngclla cac chlfng khoan v6n chU'a niem yet dU'Q'Cxac dinh tren cO'sO'gia giao dich
binh quan tren thj trU'O'nggiao djch clla cac cong ty d~i chUng chU'a niem yet (UPCom) d6i vai cac
Cong ty da dang ky giao dich tren thi trU'O'nggiao djch clla cac cong ty d~i chung chU'a niem y~t.
ho~c gia trung ulnh tren cO'sO'gia Fiao djch du'Q'ccung dp t6i thi~u b&i ba cong ty chlfng khoan t~i
thOi di~m 31 thang 03 nam 2014 doi vai cac cong ty chU'adang ky giao djch tren thi truoO'nggiao dich
clla cac cong ty d~i chung.
Cac chlfng khoan khOng c6 gia tham khaa tli' cac ngu6n tren se dU'Q'cdanh gia kha nang va mlfc do
giam gia dl,fa tren vililc xem xet tlnh hinh tal chinh va gia tri sO sach clla to chlfc phat hanh t~i ngay
31 thang 03 nam 2014.
8. Dau tU' vao cac cong ty con
Cac khaan d~u tU'vao cac cong ty can dU'Q'cghi nh~n thea phU'O'ngpMp gia g6c tren cac baa caa tai
chinh rieng clla Cong
ty.
COtlfC dU'Q'cchia tli' lQ'inhu~n sau thue clla cac cong ty con dU'Q'cghi nh~n
la thu nh~p tren baa cao k~t qua ho~t dong kinh doanh rieng.
Ban thuyet m;nh nay la mQt bQ ph~n hr;rp thanh va pM; (/U'9'C (/Qc cung vol bao cao tal chfnh
Trang 3

CONG TY
cO
pHAN CHLrNG KHOAN sAl GON
8ia chi: 72 Nguyen Hu~ - Qu$n
1-
TP. H6 Chi Minh
BAo cAo TAl CHINH RIENG
Cho ky k~ toan k~t thuc ngay 31 thang 03 nam 2014
Ban thuy~t minh baa eao tai ehinh (ti~p theo)
9. Cae hQ'p d6ng mua l\li va ban l\li
NhQ>ngtai ~an cU'qc ban c6ng thOi cam k~t sa mua l;;Iivao mQt thai ci~m nh~t cinh trong tU'O'nglai
(cac hqp cong mua l;;Ii) khong cU'qc ghi giam trEln bao cao tai chinh rieng. Khoan ti~n nh$n cU'qc
theo cac hqp c6ng mua l;;Iinay cU'qc ghi nh$n la khoan nq phai tra tren bang can c6; k~ toan rieng
va phfln chenh I~ch giQ>agia ban va gia cam ket mua l;;Iitrong tU'O'ngJaicU'qc ghi nh$n la tai san,
ho~c chi phi, chO ket chuy~n va cU'qc pMn bo vao ket qua hO;;ltcQng kinh doanh rieng trong su6t
thai gian hi~u ll,J'ccua hqp c6ng mua 1;;Ii.
NhQ>ngtai san cU'qc mua c6ng thOi cam ket sa ban l;;Iivao mQt thai ci~m nh~t cinh trong tU'O'ngJai
(cac hqp c6ng ban l;;Ii)khOng cU'qc ghi tang tren bao cao tai chlnh rieng. Khoan ti~n thanh toan theo
cac hqp c6ng ban l;;Iinay cU'qc ghi nh$n la tai san tren bang can c6i k~ toan rieng va phfln chenh
I~ch ~iQ>agia mua va gia cam ket ban l;;IicU'qc ghi nh$n la doanh thu, ho~c khoan phai tra, cha ket
chuyen va cU'qc phtm bo vao ket qua hO;;ltcong kinh doanh rieng trong su6t thai gian hi~u ll,J'ccua
hqp c6ng ban lai.
10.
Cae khoan phai tra va chi phi trich trU'ae
C~c khoan phai tra va chi phi trich trU'oc cU'qc ghi nh$n cho s6 ti~n phai tra trong tU'O'nglai lien quan
cen hang hoa va dich Vl,lca nh$n cU'qc khong phl,l thuoc vao vi~c Cong ty ca nh$n cU'qc hoa can
cua nha cung dp hay chUla.
11. Cae nghi~p
vl,J
bc1ngngo\li t~

Cac nghi~p Vl,lphat sinh b~ng cac can vi ti~n t$ khac voi can vi ti~n t$ ke toan cua Cong ty cU'qc
h;;lchtoan theo ty gia giao dich cua ngan hang thU'O'ngm;;li vao ngay phat sinh nghi~p Vl,l.T;;Iingay
ket thuc ky k~ toan, cac khoim ml,lc ti~n t~ co goc ngo;;li t~ dU'qc danh gia l;;Iitheo ty gia binh quan
lien ngan hang t;;li thOi di~m nay. T~t ca cac khoan chenh I~ch ty gia thl,J'cte phat sinh trong ky va
chenh I~ch do canh gia l;;Iis6 dU'ti~n t$ co g6c ngo;;lit$ cu6i ky cU'qc h;;lChtoan vao bao cao ket qua
hO;;ltcong kinh doanh rieng.
12.
C6 phi~u ngan q'uy
Cac cong Cl,lvon chu s6' hQ>ucU'qc Cong ty mua l;;Ii(co phieu ngan quy) dU'qc ghi nh$n theo nguyen
gia va trCfvao v6n chu s6' hQ>u.Cong ty khong ghi nh$n cac khoan lai/(16) khi mua, ban, phat hanh
ho~c huy cac cong Cl,lv6n chu s6' hQ>ucua minh.
13.
Phan ehia 100inhuan
Lqi nhu$n'thufln ~au thu~ thu nh$p doanh nghi$p sau khi da trich I$p cac quy theo 8i~u 1$ Cong ty
va cac quy dinh cua phap lu$t Vi$t Narn sa phan chia theo Nghj quyet cua 8;;1ihoi co dong.
14. Ghi nhan doanh thu
Doanh thu dU'qc ghi nh$n khi Cong ty co kha nang nh$n dU'qc cac Jqi ich kinh t~ co t h~ xac dinh
cU'qc mot cach ch~c ch~n. Doanh thu dU'qc xac dinh theo gia trj hqp
19
cua cac khoim da thu ho~c
sa thu cU'qc sau khi trCfdi cac khoan chi~t kh~u thU'O'ngm;;li, giam gia hang ban va hang ban bj tra
1;;Ii.Cac di~u ki$n ghi nh$n Cl,lth~ sau day cOng phai dU'qc dap (rng khi ghi nh$n doanh thu:
Doanh thu cuny cap dich
VI,J
Khi co th~ xac dinh dU'qc ket qua hqp d6ng mot cach ch~c ch~n, doanh thu sa dU'qc ghi nh$n dl,J'a
vao m(rc do hoan thanh cong vi~c. Trong trU'ang hqp khOng th~ xac dinh dU'qc ket qua hqp d6ng
mot cach ch~c ch~n, doanh thu sa chi dU'qc ghi nh$n 6' m(rc co th~ thu h6i dU'qc cua cac chi phi da
dU'qc ghi nh$n.
Thu nMp tif kinh doanh ch&ng khoan
Thu nh$p tCfkinh doanh ch(rng khoan dU'qc xac dinh dl,J'atren m(rc chenh I$ch gia ban va gia v6n

binh quan cua ch(rng khoan.
TifJnfai
Doanh thu dU'Q'cghi nh$n khi ti~n lai phat sinh tren Co' s6' d6n Uch (co Unh den lQ'it(rc ma tai san dem
l;;Ii)trCfkhi kha nang thu h6i ti~n lai khong ch~c ch~n.
Ban thuy~t minh nay la mi)t bi) ph~n hQ'p thanh
va
ph8i cJUYlCcJQccLing voi bao cao tai chfnh
Trang 4
CONG TY
cO
pHAN CHLrNG KHOAN sAl GON
8ia chi: 72 Nguy~n Hu$ - Qu$n 1 - TP. H6 Chi Minh
sAo cAo
TAl CHrNH RI~NG
Cho ky k~ toan k~t thuc ngay 31 tMng 03 nam 2014
Ban thuy~t minh bao cao tili chinh (ti~p theo)
Co
t(PC
Doanh thu dU'Q'cghi nh$n khi quy~n dU'Q'cnh$n khoan thanh toan c6 tlfC b~ng ti~n cua Cong ty dU'Q'c
xac I$p.
TitJn
cho thue
Thu nh$p tLYti~n cho thue tai san theo hQ'pd6ng thue ho~t dOng dU'Q'ch~ch toan vao k~t qua hoat
dOngkinh doanh theo phU'O'ngpMp dU'ang th~ng trong su6t thai gian cho thue. .
15. PhU'O'ngphilp tinh gia v6n chU-'ngkhoan t"" doanh ban ra
Cong ty ap dl,mg phU'O'ngpMp binh quan gia quy~n di dOng d~ tfnh gia v6n c6 phi~u tl,J'doanh ban ra
va phU'O'ngpMp binh quan gia quy~n d~ tinh gia v6n trai phi~u ban ra.
16. Thu~ thu nh~p doanh nghi~p
Thu~ thu nh~p hi~n hilnh
Tai san thu~ thu nh$p va thu~ thu nh$p phai n('Jpcho nam hi$n hanh va cac nam

trU'ac
dU'O'cxac
dinh b~ng s6 ti~n dl,J'ki~n phai nOpcho (ho~c dU'Q'cthu h6i tLY)cO'quan thu~, dl,J'atren cac mU:cthu~
su~t va cac lu$t thu~ c6 hi$u h,l'cd~n ngay k~t thuc ky k~ toan.
Thu~ thu nh~p hi$n hanh dU'Q'cghi nh~n vao k~t qua ho~t dOng kinh doanh ngo~i trLYtrU'ang hQ'p
thu~ thu nh$p pMt sinh lien quan d~n mOt khoan ml,lCdU'Q'cghi th~ng vao v6n chu so hii'u, trong
trU'ang hQ'pnay, thu~ thu nh~p hi$n hanh cOngdU'Q'cghi nh~n trl,J'cti~p vao v6n chu so hii'u.
Cong ty chi dU'Q'cbu trLYcac tai san thu~ thu nh~p hi$n hanh va thu~ thu nh~p hi$n hanh phai tra khi
doanh nghi$p co quy~n hQ'p pMp dU'Q'cbU tny giii'a tai san thu~ thu nh~p hi$n hanh vai thu~ thu
nh~p hi$n hanh phai n('Jpva doanh nghi$p dl,J'djnh thanh toan thu~ thu nh~p hi$n hanh phai tra va tai
san thu~ thu nh~p hi$n hanh tren cO'so thuiln.
Thu~ thu nh~p hoan I~i .
Thu~ thu nh~p hoan I~i dU'Q'cxac djnh cho cac khoan chenh I$ch t~m thai t~i ngay k~t thuc ky k~
toan giii'a cO'so tinh thu~ thu nh$p cua cac tai san va nQ'phai tra va gia tri ghi s6 cua chung cho ml,lc
dich I~p bao cao tai chinh rieng.
Thu~ thu nh~p hoan I~i phai tra dU'Q'cghi nh~n cho t~t ca cac khoan chenh I$ch t~m thai chiu thu~,
ngo~i trLY:
~ Thu~ thu nh~p hoan l<;Iiphai tra pMt sinh tLYghi nh~n ban d~u cua m9t tai san hay nQ'phai tra tLY
m('Jtgiao dich ma giao dich nay khong c6 anh hU'ang d~n lQ'inhu~n k~ toan ho~c lQ'inhu~n tfnh
thu~ thu nh$p ( ho~c
10
tinh thu~) t~i thai di~m phat sinh giao djch;
~ Cac chenh I$ch t~m thai chju thu~ g~n li~n vai cac khoan d~u tU' vao cong ty con, chi nMnh,
cong ty lien k~t va cac khoan v6n g6p lien doanh khi co kha nang ki~m soat thai gian hoan nh$p
khoan chenh I$nh t~m thai va ch~c ch~n khoan chenh I$ch t~m thai se khOng dU'Q'choan nh$p
trong tU'O'nglai c6 th~ dl,J'doan.
Tai san thu~ thu nMp hoan I~i dn dU'Q'cghi nh~n cho t~t ca cac chenh I$ch t~m thai dU'O'ckh~u trLY,
gia trj dU'O'ckh~u trLYchuy~n sang cac nam sau cua cac khoan
10
tfnh thu~ va cac khoan U'Udai thu~

chU'a
SLY
dl,lng, khi ch~c ch~n trong tU'O'nglai se c6 IQ'inhu$n tinh thu~ de
SLY
dl,lng nhii'ng chenh I$ch
t~m thai dU'O'ckh~u trLY,cac khoan
10
tinh thu~ va cac U'Udai thu~ chU'a
SLY
dl,lng nay, ngo~i trLY:
~ Tai san thu~ hoan l<;IipMt sinh tLYghi nh$n ban d~u cua m9t tai san ho~c nO'phai tra tLYm9t giao
djch ma gi('o dich nay khong c6 anh hU'ang d~n IO'inhu~n ke toan ho~c IO'inhu~n tinh thu~ thu
nMp (ho~c
10
tinh thu~) t<;lithOi diem pMt s inh giao dich;
~ T~t ca cac chenh I$ch t<;lmthai dU'Q'ckh~u trLYphat sinh tLYcac khoan d~u tU' vao cac cong ty
con, chi nMnh, cong ty lien k~t va cac khoan v6n g6p lien doanh khi ch~c ch~n la chenh I$nh
tc;lmthai se dU'O'choan nh~p trong tU'O'nglai c6 the dl,J'doan dU'O'cva c6 lQ'inhu~n chju thu~ de
SLY
dl,lng dU'O'ckhoan chenh I$ch t<;lmthai d6.
Ban fhuy~f minh nay
/a
mQf bQph~n hQ'pfhBnh va pMi clu'Q'Ccloccung vai
Mo
cao fai chfnh
Trang 5
CONG TY cO pHAN CHUNG KHOAN sAl GON
8ja chi: 72 Nguyen Hu$ - Qu~n 1 - TP. HOChi Minh
BAo cAo TAl CHINH RI~NG
Cho ky kll toan kllt thuc ngay 31 thang 03 nam 2014

Ban thuy~t minh bao cao tiii chinh (tillp theo)
~ Gia tri ghi sOcua tai san thull thu nh~p doanh nghi$p hoan l<;Iiphai dU'O'cxem xet l<;Iivao ngay kllt
thuc ky kll toan va phai giam gia trj ghi sOcua tai san thull thu nh~p hoan l<;Iidlln mli'c bao dam
ch~c ch~n co du IO'inhu~n tinh thull cho phep IO'ifch cua mQtph~n ho~c toan bQUti san thull thu
nh~p hoan l<;IidU'O'cSlYdl,lng. Cac tai san thull thu nh~p doanh nghi$p hoan l<;IichU'a ~hi nMn
trU'ac day dU'O'cxem xet l<;Iivao ngay kllt thuc ky kll toan va dU'O'cghi nMn khi ch~c chan co du
IO'inhu~n tfnh thull de co the SlYdl,lng cae tai san thull thu nh~p hoan l<;IichU'aghi nh~n nay.
~ Tai san thull thu nh~p hoan l<;Iiva thull thu nh~p hoan l<;Iiphai tra dU'O'cxac djnh theo thull sufit
dl,J'tfnh se ap dl,lng cho nam tai san dU'O'cthu hoi hay nO'phai tra dU'O'cthanh toan, dl,J'atren cac
mli'c thull sufit va lu$t thue co hi$u ll,J'cvao ngay kllt thuc ky kll toan.
~ Thull thu nh~p hoan l<;IidU'O'cghi nh$n vao kllt qua hO<;ltde?ngkinh doanh ngo<;litrti' trU'ong hO'p
thull thu nh~p pMt sinh lien quan dlln me?tkhoan ml,lCdU'O'cghi th~ng vao vOn chu
So'
hO'u,trong
trU'ong hO'pnay, thull thu nh~p hoan l<;IicOngdU'O'cghi nh$n trl,J'ctillp vao vOn chu
So'
hO'u.
Doanh nghi$p chi dU'O'cbu trti' cac tai san thull thu nh~p hoan l<;Iiva thull thu nh~p hoan l<;Iiphai tra
khi doanh nghi$p co quy~n hO'pphap dU'O'cbu trti' giO'atai san thull thu nh~p hi$n hanh vai thull thu
nh~p hi$n hanh phai nQp va cac tai san thull thu nh~p hoan l<;Iiva thull thu nh~p hoan l<;Iiphai tra lien
quan tai thue thu nh~p doanh nghi$p dU'O'cquan Iy bai cung me?tcO'quan thull dOivai cung mQt dO'n
vi chju thull va doanh nghi$p dl,J'djnh thanh toan thue thu nh~p hi$n hanh phai tra va tai san thue thu
nh~p hi$n hanh tren cO'
So'
thu~n.
17. Cae quy
Cong ty SlYdl,lng IO'i nhuan sau thue hang nam de trfch I$p cac quy theo quy djnh. t<;liThong tU'
11/2000/TT-BTC do Be?Tai chfnh ban hanh ngay 1 tMng 2 nam 2000 nhU' sau:
)
Quy Dl,J'trO'bOsung vOn di~u 1$

Quy Dl,J'trO'b~t bUQc
Mli'c trfch lap tti' IO'inhuan sau thue
5%
5%
Mli'c trfch I$p tOida
10% vOndi~u 1$
10% vOn di~u 1$
Cac quy khac dU'O'ctrfch I$p theo Nghi quyet cua 8<;1ihQidOngCOdong.
Ban thuyet minh nay
/a
mi)t bi) pMn hop thanh va pMi GU'Q'CGOCcling voi bao cao tai chfnh
Trang 6
CONGTYCOPHANCHfrNGKHOANSAIG6N
Dja chi: 72 Nguyen Hu(! - Qu~n 1 - TP. H6 Chi Minh
sAo cAo
TAl CHINH RII~NG
Cho ky kEf!toan kEf!tthuc ngay 31 tMng 03 nam 2014
San thuy~t minh bao cao Uti chinh (tiEf!ptheo)
v.
THONG TIN
sAo cAo sO
PH~N QUl1 NAM 2014
1. Thong tin bao cao bQ ph~n theo ITnh vV'c kinh doanh:
Quy 1 nam 2014
1. Doanh thu tn,l'c tiEf!p
2. Cae chi phi tn,l'ctiEf!p
3. Khllu hao va cac chi phi phan be
LQ'inhu~n tl'f ho~t dQng kinh
doanh trlJ'ac thu~
T~i ngay 31 thang 3 nam 2014

1.
rai san b('lph~n tn,l'c tiEf!p
2.
rai san b('lph~n ph~m be
3. Tai san khOng phfm be
T6ng tai san
1. N9' phai tra b('lph~n tn,l'c tiEf!p
2. N9' pMi tra b('lph~n phan be
3. N9' phai tra kh6ng phan be
T6ng cong nQ'
Dem vi
tinh:
VND
Moi giai va djch
TV'doanh
Kinh doanh
Ngan hang d~u tU'
T6ng cQng
vlJ khach hang
nguAn v6n
va khac
116.261.791.890
224.782.827.364
40.340.309.883
2.483.573.564
383.868.502.701
20.928.789.998
(25.956.333.258)
15.751.383.127
603.397.916

11.327.237.783
53.772.864.474
5.767.220.300
2.979.880.559
7.056.864.685
69.576.830.018
41.560.137.418
244.971.940.322
21.609.046.197
(5.176.689.037)
302.964.434.900
3.165.682.393.189
3.596.122.634.319
2.365.726.854.255
1.099.940.630
9.128.631.822.393
136.516.702.239
9.937.997.481
2.615.262.495
13.076.312.475
162.146.274.690
66.792.522.817
3.302.199.095.428
3.606.060.631.800
2.368.342.116.750
14.176.253.105
9.357.570.619.900
1.475.330.421.421
67.134.205.431
2.378.458.626.325

4.672.524.658
3.925.595.777.835
81.324.438.480
5.920.169.851
1.557.939.434
7.789.697.172
96.592.244.938
95.276.544.318
1.556.654.859.901
73.054.375.282
2.380.016.565.759
12.462.221.830
4.117.464.567.091
2. Thong tin bao cao bQ ph~n theo Iinh vV'c dja Iy:
Ho~t d('lng cua Cong ty ml;'lchi dien ra tren lanh th6
Vi~t Nam
Ban thuy~t minh nay la mot bO ph~n hQ'p thanh va pMi dU'Q'CdQc cung v&i bao cao tai chlnh
Trang 7
CONG TV cO pHAN CHLrNG KHOAN sAl GON
8ja chi: 72 Nguyen Hu$ - Qu~n 1- TP. H6 Chi Minh
sAo cAo
TAl CHfNH RII~NG
Cho ky k~ toan k~t thUcngay
31
thang
03
nam
2014
San thuy~t minh bao cao tili chinh (ti~p theo)
VI.

cAc
CHI TIEU CHiNH TREN
sAo cAo
TAl CHiNH
1. Ti~n
va
tU'ang dU'ang ti~n (dan
vi
tinh: VN£»
56 cu6i
ky
56 dau nam
Ti~n m~t
97.586.291
91.221.038
Ti~n gifi ngan hang
1.482.656.825.072
1.222.562.343.130
Trang 06 : TifJn gifi cua nha
oau
tif
ve giao djch
1.478.151.835.209
1.220.193.211.104ch(mq khoan
Cac khoim tU'O'ngdU'O'ngti~n
681.000.000.000
289.000.000.000
CQng
2.163.754.411.363
1.511.653.564.168

2. Tinh hinh dc\u tU'tili chinh (dan
vi
tinh: VN£»
Chi tieu
SolU'9'ng
Gici trj theo
56 ke
Giam so v6'i gia
Tong gia tr! theo
(CP)
toan
thi trU'Oong
gia thj trU'Oong
T~i ngay
31
thang
3
nam
2014
Ch(Png khoan thU'O'ng m~i
5.146.309
173.849.226.227
(43.909.377.438)
129.939.848.789
cll phieu Niem yet
2.277.007
97.037.680.167
(5.430.496.901 )
91.607.183.266
cll phieu Chua Niem yet

2.869.302
76.811.546.060
(38.478.880.537)
38.332.665.523
Trai phieu
-
-
-
-
DAu tU' ng&n h~n khac
.
1.603.000.000.000
-
1.603.000.000.000
Ti~n gfri co ky h~n tren
3
thang
-
1.603.000.000.000
-
1.603.000.000.000
Chting khoan dAu tll'
18.649.024
902.549.637.699
(32.209.269.330)
870.340.368.369
Chung khoan si:ln sang dll ban
18.649.024
902.549.637.699
(32.209.269.330)

870.340.368.369
- cll phieu Niem yet
9.640.630
224.081.020.304
(5.263.339.840)
218.817.680.464
- cll phieu Chua Niem yet
2.828.369
45.179.487.167
(26.945.929.490)
18.233.557.677
- Trai phieu
6.180.025
633.289.130.228
-
633.289.130.228
Chung khoan n~m gili' den ngay
-
-
-
-
dao h<;ln
DAu tll' gop vOn
.
342.000.000.000
-
342.000.000.000
8£lUtu vao cong ty con
-
342.000.000.000

-
342.000.000.000
V~n gop lien doanh, Iitn ket
-
-
-
-
Dau tll' tai chinh khac
11.766.999
538.617.000.000
(138.604.500.000)
400.012.500.000
8au tu dai h<;lnkhac
11.766.999
538.617.000.000
(138.604.500.000)
400.012.500.000
- Cong ty CP Cao Su Hoang Anh
10.267.000
523.617.000.000
(138.604.500.000)
385.012.500.000
- Cong ty CP 8au Tu811'OongM~t
1.499.999
15.000.000.000
-
15.000.000.000
Tr6'i
T~i ngay
31/12/2013

Ch(Png khoan thU'O'ng m~i
10.295.005
202.185.673.088
(42.373.864.135)
159.811.808.953
cll phieu Niem yet
2.025.524
71.372.577.977
(3.894.983.598)
67.477.594.379
cll phieu Chua Niem yet
8.269.481
130.813.095.111
(38.4 78.880.537)
92.334.214.574
Trai phieu
-
-
-
-
DAu tll' ng&n h~n khac
.
1.049.000.000.000
-
1.049.000.000.000
Ti~n gfri co ky h<;l.ntren
3
thang
-
1.049.000.000.000

.
1.049.000.000.000
Ch(Png khoan dau tll'
24.838.288
980.424.576.989
(36.516.328.053)
943.908.248.936
Chung khoan si:ln sang dll ban
24.838.288
980.424.576.989
(36.516.328.053)
943.908.248.936
- cll phieu Niem yet .
15.829.894
301.955.959.594
(9.708.346.663)
292.247.612.931
- cll phieu Chll'a Niem yet
2.828.369
45.179.487.167
(26.807.981.390)
18.371.505.777
- Trai phieu
6.180.025
633.289.130.228
-
633.289.130.228
Chung khoan n~m gili' den ngay
-
-

-
-
dao h<;ln
DAu tll' gop vOn
-
342.000.000.000
.
342.000.000.000
8au tu vao cong ty con
-
342.000.000.000
-
342.000.000.000
V~n gop lien doanh, lien ket
-
-
-
-
Dau tll'tai chinh khac
11.766.999
538.617.000.000
(138.604.500.000)
400.012.500.000
8au tll' dai h<;lnkhac
11.766.999
538.617.000.000
(138.604.500.000)
400.012.500.000
- Cong ty CP Cao Su Hoang Anh
10.267.000

523.617.000.000
(138.604.500.000)
385.012.500.000
- Cong ty CP 8au Tu 8u6'ng M~t
1.499.999
15.000.000.000
-
15.000.000.000
Tr6'i
Ban thuyet minh nay la mQt bQ ph?n hQ'p tMnh
va
phBi c1ur;ycc1Qccung voi
Mo
CaD
tai chfnh
Trang 8
C6NGTYCOPHANCH~NGKHOANSAIG6N
Dia chi: 72 Nguy~n Hu$ - Qu~n 1-TP. H6 Chi Minh
sAo cAo
TAl CHINH RII~NG
Cho ky k~ toan k~t thuc ngay 31 tMng 03 nam 2014
Ban thuy~t minh bao cao tai chinh (ti~p theo)
- Chi ti~t dlJ' ph6ng eau tooChiYng khoan npiin h~n
Gia tri theo 50
Giam so vai gia
TOng gia trj theo
Ch"
C
So IU'9'ng
I

leu (CP)
ke toan
thj truoang
gia thl trU'ang
T~i ngay 31 thang 3 nam 2014
ChiYng khoan thU'O'ng m~i
3.125.209
100.592.740.436
(43.909.377.438)
56.683.362.998
CO phi~u niem y~t
VIC
540.494
42.425.656.109
(2.699.347.110)
39.726.308.999
SVC
6.749
135.157.216
(13.675.217)
121.481.999
BHV
6.054
253.765.058
(204.727.658)
49.037.400
NSP
418.273
4.182.730.000
(2.509.638.000)

1.673.092.000
COphieu kMc
105
4.708.516
(3.108.916)
1.599.600
CQng niem y~t
971.675
47.002.016.899
(5.430.496.901 )
41.571.519.998
CO phi~u chU'a niem y~t
CTCP f)flU Tll' Xay Dl)'ng Delta AGF
200.000
2.000.000.000
(2.000.000.000)
CTCP Bat 80ng San 8GliNam
70.500
7.050.000.000
(7.050.000.000)
CTCP Eden
199.650
4.650.000.000
(3.252.450.000)
1.397.550.000
CTCP Phan Lan Van Dien
1.420.400
35.488.291.962
(24.125.091.962)
11.363.200.000

CTCP Dll'O'cVi~n 80ng-DVD
2.866
117.720.575
(107.689.575)
10.031.000
COngty CP dflu tll' Kim TI)' TMp
260.118
4.284.711.000
(1.943.649.000)
2.341.062.000
CQng chU'a niem y~t
2.153.534
53.590.723.537
(38.478.880.537)
15.111.843.000
T~i ngay 31/12/2013
ChiYng khoan thU'O'ng m~i
2.604.727
60.990.762.035
(42.373.864.135)
18.616.897.900
CO phi~u niem y~t
NSP
418.273
4.182.730.000
(3.513.493.200)
669.236.800
BHV
6.054
253.765.058

(222.284.258)
31.480.800
VNM
20.012
2.823.677.708
(122.057.707)
2.701.620.001
SVC
6.749
135.157.216
(33.922.217)
101.234.999
COphieu kMc
105
4.708.516
(3.226.216)
1.482.300
CQng niem y~t
451.193
7.400.038.498
(3.894.983.598)
3.505.054.900
CO phi~u chU'a niem y~t
CTCP 8f1u Tll' Xay DI,mg Delta AGF
200.000
2.000.000.000
(2.000.000.000)
CTCP Bat 80ng San 8Gli Nam
70.500
7.050.000.000

(7.050.000.000)
CTCP Eden
199.650
4.650.000.000
(3.252.450.000)
1.397.550.000
CTCP PMn Lan Van 8ien
1.420.400
35.488.291.962
(24.125.091.962)
11.363.200.000
CTCP Dll'O'cVi~n 80ng-DVD
2.866
117.720.575
(107.689.575)
10.031.000
COngty CP dflu tll' Kim TI)' TMp
260.118
4.284.711.000
(1.943.649.000)
2.341.062.000
CQng chU'a niem y~t
2.153.534
53.590.723.537
(38.478.880.537)
15.111.843.000
8im
thuytJt minh nay la
mOl bO
ph(m hO'Pthanh va phBi (JU'Q'C(JQccung vai bao cao tai chfnh

Trang
9
CONG TY cO pHAN CHUNG KHOAN sAl GON
flja chi:
72
Nguyen Hu~ - Qu~n
1-
TP. H6 Chi Minh
sAo cAo TAl CHfNH RI~NG
Cho ky k~ toan k~t thuc ngay
31
tMng
03
nam
2014
Ban thuyM minh bao cao tai chinh (ti~p theo)
- Chi ti~t dl)' ph6ng d~u tU' chwng khoan dai h~n
Chitieu
S61U'Q'ng Gia t~i theo
50
Giam so vai gia
TOng gia tr! theo
(CP)
ke toan
thj trU'cYng
gia thj trU'cYng
T~i ngay
31
thang
3

nam
2014
Chli'ng khoan thU'O'ng m~i
4.390.936
81.703.109.813
(32.209.269.330)
49.493.840.483
CO phi~u niem y~t
LAF
771.086
10.931.954.086
(1.833.139.286)
9.098.814.800
GIL
791.481
25.591.668.553
(3.430.200.554)
22.161.467.999
CQng niem y~t
1.562.567
36.523.622.639
(5.263.339.840)
31.260.282.799
CO phi~u chU'a niem y~t
- Cong ty CP Xay Dl)'ng Cong Nghi$p
398.470
11.324.672.774
(7.539.207.774)
3.785.465.000
Descon

- Cong ty CP Kinh Viglacera Dap cau
800.000
15.200.000.000
(14.100.800.000)
1.099.200.000
- Cty CP Vi$t Tin
629.900
6.654.826.400
(1.621.925.400)
5.032.901.000
- Cong ty CP Khu du Ijch Cat
Ba
999.999 11.999.988.000
(3.683.996.316)
8.315.991.684
CQng chU'a niem y~t
2.828.369
45.179.481.174
(26.945.929.490)
18.233.551.684
T~i ngay
31/12/2013
ChiFng khoan thU'O'ng m~i
5.612.308
122.922.165.031 (36.516.328.053)
86.405.836.984
COphieu niem yet
,
,
~

LAF
771.086
10.931.954.086
(4.686.157.486)
6.245.796.600
GIL
791.481
25.591.668.553 (3.588.496.754)
22.003.171.799
PON
1.134.734
38.486.638.584 (1.267.440.783)
37.219.197.801
ELC
146.638
2.732.416.640 (166.251.640)
2.566.165.000
CQng niem y~t
2.843.939
77.742.677.863 (9.708.346.663)
68.034.331.200
',"
cll phieu chU'a niem yet
- Cong ty CP Xay Dl)'ng Cong Nghi$p
398.470 11.324.672.774 (7.539.207.774)
3.785.465.000
Descon
- Cong ty CP Kinh Viglacera Dap cau
800.000
15.200.000.000 (14.100.800.000)

1.099.200.000
- Cty CP Vi$t Tin
629.900 6.654.826.400 (1.483.977.300)
5.170.849.100
- Cong ty CP Khu du Ijch Cal
Ba
999.999 11.999.988.000 (3.683.996.316)
8.315.991.684
CQng chU'a niem y~t
2.828.369 45.119.481.114
(26.807.981.390)
18.371.505.184
3.
Chi phi tra trU'ac dai h~n (dO'n vi tinh: VN£»
56 cu6i ky
56 d~u nam
Chi phi tU' v~n tra trU'O'c
84.777.681
172.237.860
Chi phi cai t<;lOvan ph6ng va cong Cl,ldl,lng Cl,l
341.257.965
176.354.964
T6ng CQng
426.035.646
348.592.824
Ban thuyet minh nay la mot
bO
ph(ln hQ'p thanh va phai clU'Q'CclQccung v&i baD CaD tai chfnh
Trang 10
CONGTYCOPHANCHfrNGKHOANSAIG6N

Dja chi: 72 NguyenHu~ - Qu~n 1- TP. H6 Chi Minh
BAa cAo TAl CHINH RI~NG
Cho ky k~toan k~ttMc ngay
31
thang
03
nam
2014
Ban thuy~t minh bao eao tai ehinh (tiep theo)
4.
rai
san ell dinh hfru hinh (dan vi tinh: VND)
Khoan mlJc
Nha. cwa, v~t
May moc thhH
PhU'O'ng ti~n
ThhH bi
TOng cQng
kh~n truc
bi
van tai
van DhonCl
Nguyen gia:
Ngay 31 thang 12 nam 2013
2.609.391.520
60.988.399.034
14.504.261.403
67.760.000
78.169.811.957
Tang trong

ky
-
-
-
-
-
Giam trong nam
-
(202.483.842)
-
-
(202.483.842)
- Ban thanh 19
(202.483.842)
-
-
(202.483.842)
Ngay 31 thang 3 nam 2014
2.609.391.520
60.785.915.192
14.504.261.403
67.760.000
77.967.328.115
Gia trj hao mon:
Ngay 31 thang 12 nam 2013
2.202.918.913
49.583.590.914
6.772.868.566
31.621.333
58.590.999.726

Tang trong
ky
112.317.288
1.345.855.449
372.726.735
3.387.999
1.834.287.471
Kh~u hao
112.317.288
1.345.855.449
372.726.735
3.387.999
1.834.287.471
Giam trong
ky
-
(202.483.842)
-
-
(202.483.842)
- Ban thanh 19
-
(202.483.842)
-
-
(202.483.842)
Ngay 31 thang 3 nam :014
2.315.236.201
50.726:962.521
7.145.595.301

35.009.332
60.222.803.355
Gia trj con I~i:
Ngay 31 thang 12 nam 2013
406.472.607
11.404.808.120
7.731.392.837
36.138.667
19.578.812.231
Ngay 31 thang 3 nam 2014
294.155.319
10.058.952.671
7.358.666.102
32.750.668
17.744.524.760
5.
Tili
san ell dinh vo hinh (dan vi tinh: VND)
Khoan mlJc
Ph&n mllm
Quyen
~lr
dlJng
Tai san vo hinh
TOng cQng
dcit
khac
Nguyen gia:
Ngay 31 thang 12 nam 2013
44.794.849.643

109.671.558.000
1.656.576.688
156.122.984.331
Tang trong
ky
2.635.122.090
-
387.000.000
3.022.122.090
-
Mua m6'i
2.635.122.090
-
387.000.000
3.022.122.090
Giam trong
ky
-
-
-
-
Ngay 31 thang 3 nam 2014
47.429.971.733
109.671.558.000
2.043.576.688
159.145.106.421
Hao mon luy k~:
Ngay 31 thang 12 nam 2013
38.895.118.876
-

1.636.716.788
40.531.835.664
Tang trong
ky
1.012.974.227
-
31.830.227
1.044.804.454
-
Kh~u hao
1.012.974.227
-
31.830.227
1.044.804.454
Giam trong
ky
-
-
-
-
Ngay 31 thimg 3 nam 2014
39.908.093.103
-
1.668.547.015
41.576.640.118
Gici trj con I~i:
Ngay 31 thang 12 nam 2013
5.899.730.767
109.671.558.000
19.859.900

115.591.148.667
Ngay 31 thang 3 nam 2014
7.521.878.630
109.671.558.000
375.029.673
117.568.466.303
6.
Ti~n nQp Quy hOtrQ'thanh toan (dan vi tinh: VND)
Ti~n n(lp bandflu va b6 sung hang nam
13.960.535.062
Ti~n JaipMn b6 hang nam
6.022.376.734
TOngCQng
19.982.911.796
Ban t huy~t minh nay la mQl bQ ph~n hQ'p thBnh va pMi G/J'Q'CGQccLing vai bao cao tai chfnh
Trang 11
CONG TY
cO
pHAN CHUNG KHOAN sAl GON
8ia chi: 72 Nguy~n H J$- Qu~n 1 - TP. H6 Chi Minh
sAo cAo
TAl CHfNH RI~NG
Cho ky k~ toan k~t thuc ngay
31
thang
03
nam
2014
Ban thuy~t minh bao eao tai ehinh (ti~p theo)
7. Cae khoan phai thu (dO'n vi tinh:

VN£»
Chi tiEm
s6 eu6i ky
s6 dau nam
1.
Phai thu khc'ieh hang
1.670.574.287.201
913.645.353.416
- Phai thu KH v~ nghi$p VI,Jky quy
1.567.100.998.810
647.585.181.717
- Phai thu c ac khoan lI'ng tru6'c ti~n ban chll'ng khoan
97.728.868.369
260.694.246.604
cho ngU'ai d~u tU'
- Phai thu phi tU'vfln
2.010.440.630
1.701.845.703
- Phai thu khac
3.733.979.392
3.664.079.392
2.Phai thu ho~t dQng giao dieh CK
9.641.604.511
185.010.262
- Phai thu
So'
giao dich
94.88.140.000
-
- Phai thu khach hang v~ giao dich chll'ng khoan

153.464.511
185.010.262
3.
Thu~ GTGT khau trw
96.708.354
54.592.720
4.
Phili thu khc'ie
595.887.968.370
659.153.321.374
- Phai thu t6 chll'c phat hanh - c6 tll'C, trai tll'C
53.512.444.651
38.568.575.117
- Phai thu v6n uy tMc d~u tU'
400.267.969.020
480.267.969.020
- Phai thu SSIAM
57.656.759.273
47.974.451.577
- Phai thu lai hQ'pd6ng ti~n gui
6.726.854.255
4.273.077 .705
- Phai thu hQ'pd6ng moi gi6'i trai phi~u, ti~n C<;lC
75.000.000.000
85.300.000.000
- Phai thu khac
2.723.941.171
2.769.247.955
no trU'cYeeho ngU'O'iban:
Chi tieu

s6 eu6i ky
s6 dau nam
- Lrng trU'6'ccho ngU'ai ban
7.636.381.918
8.066.208.100
8.
0'
9. Phili thu deii han khae:
Chi tieu
s6 eu6i ky
s6 dAu nam
- Phai thu v6n uy thac d~u tU'dai h~n
1.281.453.170.365
1.166.453.170.365
- Phai thu lai H8 uy thac d~u tU'dai h~n
204.518.587.608
160.686.260.322
CQng
1.485.971.757.973
1.327.139.430.687
10.
Dlf
phOng cae knoiln phili thu (dO'n vi tinh:
VN£»
Chi tieu
s6 eu6i ky
s6 dau nam
- Dl,I'phong phai thu kh6 doi phi tU'vfln
(910.500.000)
(910.500.000)

- Dl,I'phong giam gia chli'ng khoan uy thac ng~n hi;1n
(75.461.581.237)
(90.218.875.426)
- Dl,I'phOng giam gia chll'ng khoan uy thac dai h~n
(77.605.572.519)
(92.442.679.860)
CQng
(153.977.653.756)
(183.572.055.286)
Ban thuytJt minh nay 113mQl
bo
ph~n hQ'p lhanh va pMi clU'Q'cclQccung voi
Mo
cao lai chfnh
Trang 12
CONG TV cO pHAN CHUNG KHOAN sAl GON
8ia chi: 72 Nguyen Hu~ - Qu$n 1 - TP. H6 Chi Minh
sAo cAo
TAl CHfNH RU~NG
Cho ky k~ toan k~t thuc ngay
31
thang
03
nam
2014
Ban thuy~t minh bao cao tai chinh (ti~p theo)
11.
Cac khoan chi phi phai tra (dan vi Unh: VNE»
56 cu6i ky 56 d&u nam
Chi phi phai tra SGDCK

& TTLKCK
6.349.664.548 3.209.600.655
Phai tra SSIAM ti~n phi quan Iy danh ml,lC
2.124.805.431 3.650.458.434
Chi phi lai hQ'pd6ng ban va cam k~t mua l'ili chlrng
5.874.082.600
1.478.343.260
khoan, hQ'pdong d~t cQcmoi oi6'i chlrno khoan
Chi phi dao t'ilO,hOithao, tU'v~n
600.000.000 600.000.000
Phi djeh Vl,l
367.196.818
367.196.818
Trieh trU'6'cchi phi hOinghj
3.652.524.230
-
Chi phi phai tra khae
15.071.999.597 2.481.464.622
TOng CQng
34.040.273.224
11.787.063.789
12.
NgU'o-imua tra ti~n trU'ac (dan vi tinh: VNE»
Chi tieu 56 cu6i ky
56 d&u nam
- Lrng tm6'c phi tU'v~n clla khach hang
4.572.033.750
4.862.033.750
- Lrng trU'6'eti~n mua chlrng khoan ella khaeh hang
65.009.400.000 146.009.400.000

T6ng CQng
69.581.433.750
150.871.433.750
13.
Cac khoan phai tra, phai nQp kMc (dan vi tinh: VNE»
56 cu6i ky 56 d&u nam
Sao hi~m xa hQi.bao hi~m y t~, bao hi~m th~t nghi~p
509.573.002 (357.160)
Phai tra hQ'pd6ng mua ban chlrng khoan
414.581.860.000 414.006.180.000
Phai tra cho khach hang nU'6'cngoai
2.128.731.709 50.767.329.469
Phai tra cong ty con
140.500.000 140.500.000
Phai tra N8T - khoan nh$n ky quy ng~n h'iln ci~thl,l'c
1.495.523.302.760 72.074.263.864
hi~n vi~c moi gi6'i chlrng khoan cho khach hang
Cae khoan khac
4.144.338.018 1.855.818.303
TOng CQng
1.917.028.305.489 538.843.734.476
14.
Thu~ va cac khoan phai nQp nha nU'ac (dan vi tinh: VNE»
56 cu6i ky 56 dAu nam
Thu~ Gia trj gia tang
41.817.973 222.307.832
Thu~ Thu nh$p doanh nghi~p
57.966.453.502 25.463.581.162
Thu~ Thu nMp ca nhfm
1.413.244.061

2.337.987.718
Thu~ Thu nh$p ca nhan nop ho
7.456.354.573 4.384.951.982
Cac 10'ilithu~ khac
4.085.376.383 1.108.348.003
CQng
70.963.246.492 33.517 .176.697
Ban fhuy~f minh nay 113me')fbe')ph~n hQ'p fhanh va phiJi clwc clQc cung vai bao cao fBi chfnh
Trang 13
CONG TY
c6
pHAN CHUNG KHOAN sAl GON
8ja chi: 72 Nguyen Hu$ - Qu~n 1 - TP. H6 ChI Minh
sAo cAo
TAl CHINH RIENG
Cho ky kl! toan kl!t thUc ngay 31 thang 03 nam 2014
Ban thuy~t minh bao cao tili chinh (til!p theo)
Bang U'Ooctinh thu~ Thu nh~p doanh nghi~p hi~n hanh Quy 1 nam 2014: (dO'n
vi
tinh: VND)
TOng I<;>,inhu~n k~ toan trU'Oocthu~
Cac khoan difJu chinh tang giam:
- Cac khoan thu nh~p cOtlfC kh6ng chju thul!
- Hoan nMp
dl,l'
ph6ng giam gia chlfng khoan chU'aniem yl!t 31.12.2013
- Dl,I'
ph6ng giam gia chlfng khoan chU'aniem yl!t 31.03.2014
- Chi phI dU'Q'ckhau trCfthul! nam
trU'oc chuylm sang

TOng I<;>,inhu~n tinh thu~ theo thu~ suat 22%
Thu~ thu nh~p doanh nghi~p U'Ooctinh phai nQp lOy k~ d~n 31.03.2014
Ban fhuy~f minh nay
/a
m{)f b{) pMn hQ'pthanh va phai dU'Q'Cdoc cling v6i Mo cao fai chfnh
302.964.434.900
(38.154.931.884)
(230.391.354.525)
229.218.787.661
(153.056.592)
263.483.879.561
57.966.453.503
Trang 14
:c
CONG TY c6 pHAN CHlrNG KHOAN sAl GON
8ia chi: 72 Nguy~n Hut;! - Qu$n 1 - TP. H6 Chi Minh
BAa cAo
TAl CHfNH RI~NG
Cho ky k~ toan k~t thuc ngay
31 thang 03 nam 2014
Ban thuy~t minh baa cao tar chinh (ti~p thea)
15. V6n chu 56' hfru (dO'n
vi
tinh: VND)
15.1 Tinh hinh tang giam nguon von eM s6' hCPu
Quy dl! trCl'
veSndltu tIP eua
Th~ng dIPveSn
c6 phi6u Quy
phap djnh va

LQ'i nhu~n ehIPa
T6ng cQng
chu
s6'
hfru c6 phltn
dl! phong tai
phan ph6i
ehinh
T\li ngay 31 thang 12 nam 2013
3.537.949.420.000 344.944.356.378
(89.246.317.760)
335.813.119.252 866.129.290.773 4.995.589.868.643
LQ'inhu$n sau thu~ trang ky
-
-
-
-
244.706.344.237 244.706.344.237
f)i~u chinh
be
sung chi phi thu~
-
-
-
-
(190.160.071) (190.160.071)
thea ke khai thu~
T\li ngay 31 thang 3 nam 2014
3.537.949.420.000 344.944.356.378
(89.246.317.760)

335.813.119.252 1.110.645.474.939 5.240.106.052.809
15.2
C6
phitw
56 1U'Q'ng cO phi~u dU'Q'c phep phat hanh
56 1U'Q'ng cO phi~u da phat hanh
56 lU'qng c6 phi~u da phat himh va dU'qc g6p v6n d~y
au
cd
phitJupM thong
56 1U'Q'ngcO phi~u quy
C6 phi~u quy do cong ty n~m giG'
cd phi~u pM thOng
56 1U'Q'ng cO phi~u dang lU'u hanh
cd phi~u pM thOng
Ban lhuy~l minh nay
113
mQl bQ ph?n hqp thanh va phi!Ji c1lft;YCc1Qccung voi bao cao lai chfnh
Ngay 31 thang 03 nam 2014
353.794.942
353.794.942
353.794.942
353.794.942
(3.046.908)
(3.046.908)
(3.046.908)
350.748.034
350.748.034
Trang 15
Ngay 31 thang 12 nam 2013

353.794.942
353.794.942
353.794.942
353.794.942
(3.046.908)
(3.046.908)
(3.046.908)
350.748.034
350.748.034
\1 • •.• ""'. II ; •.•
,
u
CONG TV cO pHAN CHLrNG KHOAN sAl GON
8ia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
BAa cAo TAl CHfNH RIENG
Cho ky kll toan kllt thuc ngay
31
thang
03
nam
2014
Ban thuyM minh bao cao tai chinh (tillp theo)
16. rai san thu~ TNDN hoan ''ili
s6 cu6i
ky
s6 dftu nclm
rai san thull TNDN hoan l<;Ii
50.659.958.676
50.719.770.447
CQng

50.659.958.676
50.719.770.447
17. Yay va Ng ngiin hi,m
s6 cu6i
ky
s6 dftu nam
Yay thau chi BIDV
(*)
461.668.935.458
358.961.041.321
CQng
461.668.935.458
358.961.041.321
(*) 8ay la khoan vay thau chi t<;liNgan hang 8~u tU'va phat tri~n Vi(H nam (UBIDV") ty I~ lai suat thl,l'c
ap dl,lngcho cac khoan vay thau chi ngan hang la
8%, chi tillt:
s6 d~u nam
358.961.041.321
Phat sinh tang
1.526.056.353.213
Phat sinh giam
1.423.348.459.076
s6 cu6i ky
461.668.935.458
18.
Phai tra ho~t dQng giao djch chwng khoan (dO'n vi tinh: VN£»:
S6 cu6i ky
S6 dau nam
Phai tra ti~n Qui Qiaodich chunQ khotm clla Nha o~u tU'
1.211.439.698.077

1.034.904.144.342
Thanh toan bu trCrgiao dich chung khoan
248.085.641.600
94.665.215.100
Phai tra So GDCK HCM
-
3.754.961.000
CQng
1.459.525.339.677
1.133.324.320.442
19. Chi ti~t doanh thu ho~t dQng dftu tlJ' chwng khoan, gop v6n (dO'n vi tinh: VN£»
Quy
1-2014
Quy
1-2013
c6 tuc
38.154.931.884
29.395.068.320
Trai tuc
16.529.671.234
17.039.397.260
Lai ban c6 phi€!u.trai phi€!u
134.569.025.947
4.940.062.138
Doanh thu tl,l'doanh tCrUTDM t<;liSSIAM
33.538.798.299
3.929.984.115
Doanh thu hO<;ltoQng dflu tU'khac
1.990.400.000
969.000.000

TlIng cQng
224.782.827.364
56.273.511.833
20. Chi ti~t doanh thu khac (dO'n vi tinh: VN£»
Quy
1-2014
Quy
1-2013
Lai ti~n gui
38.706.027.114
76.501.281.145
Doanh thu phi ll'ng trU'6'c
2.821.789.446
2.109.208.035
Doanh thu tCrnghi~p
VI,J
ky quy
35.690.967.982
13.130.998.333
Doanh thu khac
430.546.658
306.498.432
TlIng cQng
77.649.331.200
92.047.985.945
':
I
Ban thuy{,t m!nh nay 113mot
bO
ph~n hqp thanh va pM! dU'Q'cdoc cling va!

baD CaD
tar chfnh
Trang 16