Báo cáo tài chính quý 4 năm 2014 - Công ty cổ phần Chứng khoán An Bình

CONG TY CO pHAN CHUNG KHoAN AN BiNH

BAo cAo TAl cHINH
Quy 4 Dam 2014


Cong ty CP chung khoim An Blnh
So 101- Lang H'il - Bong Ba - Ha N(>i

Baa cao rai chfnh
Quy 4 nam 2014

BANG CAN DOl KE ToAN
f)VT: VNf)

Tin" din ngily 31/12/20/4
TAl SAN
I
A - TAl SAN NGAN H~N

MAso
2

Thuy€t
minh
3

100

31/12/2014
4

01101/2014
5

563,012,249,706

571,761,727,934

(100=110+120+130+140+150)
I. Ti~n va cac khoan to'ong dO'ong ti~n
I. Ti~n

110
III

V.OI

250,312,116,290
250,3 12,116,290

188,948,022,681
188,948,022,681

II. Cac khoan diu to' tai chinh ngin h,n
I. D~u tu nglln h?f1
2. D,! phong gifun gia d~u tu nglln h?f1(*)

120
121
129

V.04

76,421,645,352
76,706,172,840

167,099,531,027
196,442,984,994

III. Cac khoan phai thu ngin h,n
1. Phai thu eua khaeh hang
2. Tra truae eho nguai ban
4. Phai thu ho~t d(\ng giao dieh chUng khoan
5. Cae khoan phai thu khae
6. D,! phong phai thu nglln h?f1kh6 doi(*)

130
131
132
135
138
139

V.II

IV. Hang tan kho

140

V.02

V. Tai san ngin h,n khac

150
151
152
158
200

1. Chi phi tra truae nglln h?f1
2. Thu~ GTGT dUl}ekh~u tnl
4. Hi san ng~n h?f1khae
B - TAl SAN nAI H~N
(200=210+220+240+250+260)

(284,527,488)

(29,343,453,967)

234,052,697,615
7,190,676,000
272,620,800
1,461,277,190
242,616,210,222
(17,488,086,597)

214,221,544,856
146,341,250
311,782,720
2,314,027,527

2,225,790,449
1,580,800,149

1,492,629,370
1,396,027,370

644,990,300
175,241,379,644

96,602,000
179,456,488,254

146,233,152,540
13,205,484,065
26,159,122,219
(12,953,638,154)
133,027,668,475
151,107,694,185

219,362,268,312
(7,912,874,953)

II. Tai san cfl dinh
I. Hi san e6 dinh hau hinh
- Nguyen gia
- Gia tri hao mon luy k~(*)
3. Hi san e6 dinh vo hinh
- Nguyen gia

220
221
222
223
227
228

- Gia tri hao mon luy k~ (*)
4. Chi phi d~u tu xiiy d\fllg ca ban do dang

229
230

(18,080,025,710)

151,055,389,159
14,787,392,013
26,389,505,548
(11,602,113,535)
136,267,997,146
151,509,804,185
(15,241,807,039)

IV. Cac khoan diu to' tai chinh dai h,n
4. D~u tu dai h?f1khae
5. D,! phong gifun gia dftutu Uliehinh dai h?f1(*)

250
258
259

V.04

20,000,000,000
20,000,000,000

20,000,000,000
20,000,000,000

V. Tai san dai h,n khac
I. Chi phi tra truae dai h?f1
2. Hi san thu~ thu nMp hoan l~i
3. Ti~n n(\p Quy h6 trQ'thanh toan
4. Hi san dai h?f1khae

260
261
262
263
268

V.07
V.09
V.IO

9,008,227,104
31,317,562

8,40 I,099,095
177,733,405

8,277,926,126
698,983,416

7,502,382,274
720,983,416

738,253,629,350

751,218,216,188

TONG CONG TAl SAN (270=100+200)

270

V.05

V.06

=

)lJ


Sao cao rai chfnh
Quy 4 nam 2014

Cong ty CP chCtng khoan An Sinh
86101- Lang H~ - 86ng 8a - Ha N9i

BANG CAN DOl Kt ToAN

Tillh din ngay 31/12/20/4 (tiip theo)
Thuy@t
NGUONVON

MASO

minh

31/12/2014

0110112014

A - NQ PHAI TRA (300=310+330)

300

341,583,142,459

371,024,865,688

I. NQ' ng~n h~n

310

341,583,142,459

371,024,865,688

I. Vay va nQ'nglln hl;ill

311

155,665,168,392

255,158,295,752

2. Phai trli ngum ban
3. NgmJi mua trli ti€n truuc
4. Thu€ va cac khoan phlii nop Nha nuuc

312

803,812,765

459,477,664

313

479,105,110

450,000,000

2,941,233,549

670,537,311

3,268,616,271

1,778,801,774

1,099,799,279

836,378,392

984,801,701

765,123,818

314

5. Phai trli nguai lao dong

315

6. Chi phi phlii trli

316

7. Phlii trli noi bO
8. Phlii trli ho~t dQng giao djch chUng khoan
9. Phlii tra hQ c6 tuc, g6c va (iii trai phi€u
10. Phlii trli t6 chuc phat hanh chUng khoan
II. Cac khoan phlii trli, phlii nQp nglln hl;illkhac

317

328

12. DV phong phai trli nglln hl;ill

329

B - VON CHU

so HUU

(400=410+430)

I - Van chli sO- him
I. V5n d~u tu cua chu

321
V.13

400

411
416

7. Quy d~u tu phat tri6n
8. Quy dV phong tai chinh

417

9. Quy khac thuQc v5n chu sa hihl
10. LQ'inhu~ sau thu€ chua phful ph5i

419

II. Quy khen thU'iYng, phUc lQi

430

Ngu'irll~p

6,762,470

89,258,850

322

6. Chenh I~ch tYgia h5i doai

TONG C(>NG NGUON VON (440=300+400)

V.12

320

410

sa hihl

V.08

418
420

440

K@ tOlln truiYng

Ph~m Thi Van

2

V.16

176,333,842,922

110,816,992,127

396,670,486,891

380,193,350,500

396,670,486,891

380,193,350,500

397,000,000,000

397,000,000,000

5,973,357,884

5,973,357,884

(6,302,870,993)

738,253,629,350

(22,780,007,384

751,218,216,188

)


C6ng ty CP chtmg khOlm An Binh
\01 Lang H<;l- D6ng Da - Hil N(>i

Baa cao tili chinh
4 nam 2014

Quy
KET QUA HO~ T DONG KINH DOANH
Quy 4 nam 2014

Don vi tinh: VNf)
Nam nay

MASO

CHi TIEU
STT
1
1

2

Quy4

Nam tmac

Liiy k~ tir dAu

Liiy

Quy4

nam

kS tir dAu
nam

3
01

30,641,117,259

95,521,387,813

14,291,103,973

49,553,305,285

Doanh thu hO\lt d(lng m6i giOi chUng khoan

01.1

12,235,309,169

37,077,957,239

5,175,800,695

17,543,630,132

Doanh thu hO\lt d(lng d~u tu chUng khoan, gop v6n

01.2

769,606,731

5,072,059,331

1,324,540,431

1,812,670,421

Doanh thu bao lanh pMt himh chUng khoan

01.3
01.4

4,747,167

10,624,756,057

Doanh tim hO\lt d(lng tu vfu1

01.5

709,695,456

1,327,848,528

137,489 ,340

1,184,756,447

Doanh tim luu kY chUng khoan

01.6

406,816,793

1,261,019,709

504,850,901

1,497,842,192

Doanh tim hO\lt dong tiy thac dllu gia

01.7

Doanh tim cho time sir d\lIlg tili san

01.8

96,818,182

311,363,636

100,744,090

271,565,182

Doanh tim khilc

01.9

16,418,123,761

39,846,383,313

7,047,678,516

25,636,022,341

Doanh thu

4

5

5

5

Trang do:

Doanh thu d\li

Iy pMt

himh chUng khoan

1,606,818,570

2

Cae khOlln giam trir doanh thu

02

3

Doanh thu thu~n vi hO\lt di)ng kinh doanh (10=01-02)

10

30,641,117,259

95,521,387,813

14,291,103,973

49,553,305,285

4

Chi phi hO\lt d(lng kinh doanh

II

7,761,859,953

32,812,562,916

4,160,225,741

11,110,650,098

5

Lqi nhu~n g(lp eua ho~t di)ng kinh doanh (20=10-11)

20

22,879,257,306

62,708,824,897

10,130,878,232

38,442,655,187

6

Chi phi quan Iy doanh

25

16,406,015,759

42,213,867,281

11,033,726,798

36,228,085,186

7

Lqi nhu~n thu~n tir hO\lt d(lng kinh doanh

30

6,473,241,547

20,494,957,616

(902,848,566)

2,214,570,001

8

Thu nh~p khae

31

2,363,793

51,029,267

810,346,248

837,600,160

9

Chi phi khae

32

10

Lqi nhu~n khae (40=31-32)

nghi~p
(30=20-25)

132,638,144

40

2,363,793

11 TAng lqi nhu~n k~ toan tnrac thu~ (50=30+40)

50

6,475,605,340

20,413,348,739

(81,608,877)

12

Chi phi thu~ TNON hi~n hanh

51

1,270,900,812

3,936,212,348

13

Chi phi thu~ TN ON hoan I\li

52

14

Lqi nhu~n sau thu~ TNON ( 60=50-51-52)

60

5,204,704,528

15

Liii

70

131.10

810,346,248

837,600,160

(92,502,318)

3,052,170,161

".?-

ClY

ban tren cA phi~u

16,477,136,391

(92,502,318)

3,052,170,161

(2.33)

76.88

415.04

thang

16

Ngm'ri L~p Bi~u

K@Toan Trtr011g

01

iamD6c
'(."I
'"J-

Phl;lm Thj Van

3

nam

~

2015

Q;
\ ~

?J


Bao cao tai chfnh

Cong ty CP chung khoan An Binh
So 101- Lang H~- Bong Ba - Ha Ni;>i

Quy 4 nam 2014

BAo cAo

LUU CHUYEN TIEN T~

(Theo pllll'lfng phdp gitill dip)
Quy 4 Dam 2014
Mli

s6

Thu
y€t

CHi TItu

I.

oI

LU1J chuy~n
ti~n tir ho~t
chUng khoan
I. L(J'iIlhu{ill trll'UCthui

2.
02
03
04

dQng kinh

05

Uli, 16 tiI hO'iltd(lng d~u tu
Chi phi Jili vay
L(J'i nllll{in kinh doanh (rll'uc nhung thay dbi
vall luu dpng

10
11
12
13
14

15
16
20

Tang, giam cac khoan phai thu

22

2.

san dai hCil"khac
Ti€n thu tiI thanh Iy, nhuQ11g ban TSCf) va cac
Uli san dai hCil"khac

27

7.

Ti€n thu 1ilicho yay, c6 tirc va 1qi nhu~

30

Luu chuyin din thulin til' hO(ltdpng dliu til'

(92,502,318)

1,192,057,491
5,266,156,373

1,203,547,278

7,838,353,662

1,830,118,624
(2,345,162,870)

duqc chia

(7,844,980,268)
648,180,176
1,752,598,530
(34,680,739,00
(120,954,481,242)
28,237,750,836

(347,635,113)
(1,830,118,624)
(1,251,759,161)

565,326,195
(648,180,176)
(50,000,000,000)

(30,000,000)
59,208,007,793

(175,727,724,858)

(261,580,000)

o

17,109, I 00,698

7,844,980,268

17,109,100,698

7,583,400,268

sa

33

3.

Ti€n vay nglin hCil",dai hCil"nh~

34

4.

Ti€n chi tnl nq g5c vay

duqc

35

5.

Ti€n chi tnl nq thue tai chinh

36

6.

C6 tirc, 1qi nhu~

40

Luu chuyin tiin thulill til' hO(ltdpng tiii chinh

50

Lu'U chuy~n tiSn thuAn trong

dil tra cho chiJ

1,948,573,180,261

1,250,158,295,752

(1,997,841,255,471)

(1,063,000,000,000)

sa hihl

nam

4

I)

(11,756,771,681)
26,170,199,494

1Il. LU1J chuy~n ti~n tir ho~t dQng tai chinh
I. Ti€n thu tir phat hanh c5 phi~u, nh~ v5n gop ciJa
chiJ
hihl
2. Ti€n chi tra v5n gop cho cac chiJ
hihl, mua I'ili
c6 phi~u ciJa doanh nghi~p dil phat hanh

sa

32

6,475,605,340

50,599,255,748

Tang, giam hang t6n kho, ch(rng khoan thuoog m'ili
Tang, giam cac khoan phai tra (kh6ng k€ Iili yay
phai tra, thu~ thu nh~p doanh nghi~p phai n(lp)
Tang, giam chi phi tra truac
Ti€n 1ilivay dil tra
Thu~ thu nh~p doanh nghi~p dil n(lp
Ti€n thu khac tiI hO'iltd(lng kinh doanh
Ti€n chi khac cho hO'iltd(lng kinh doanh
Lll'u chuyin tiin thulin til' hO(lt dpng kinh doanh

cll u-ngkhoan
LU1J chuy~n ti~n tir ho~t dQng dAu tlr
Ti€n chi d€ mua sfun, xay dlJOg TSCf) va cae Uli

3I

VND

(17,109,100,698)

II.
I.

21

VND

miu chinh clIO cac klwiin

06
08
09

Quy 4.2013

doanh

Kh~u hao Uli san c5 djnh
Cae khoan dlJ phong
Uii, 16 chenh I~ch tY gia h5i doai ehua thlJc hi~n

3.

Quy 4.2014

(49,268,075,210)

187,158,295,752

27,049,033,281

19,013,971,162

)


Cong ty CP chang khotm An Sinh
So 101- Lang HC?- Dong D8 - Ha Ne;,i

Sao cao tai chfnh
Quy 4 nam 2014

BA.O CA.O LUU CHUYEN TIEN T~
(Theo pllll'O'1lgphap giQn dip)
Quy 4 nam 2014
Ml'i

sa

CHi TItu

60

Ti~n va cac khoiin tU'O'ng11U'O'ng
ti~n tAn l1~u nam

6\

Anh htt<'mg eua thay d6i tY gill.h6i doll.i guy d6i ngo~i t~

NgU'iri l~p

K~ toan trU'lmg

Ph:.tm ThjVan

5

Thu

Quy 4.2014

Quy 4.2013

y~t

VND

VND

223,263,083,009

169,934,051,519


Cong ty CP chUng khoan An Binh

Bao cao tai chinh

S6 101 Lang H~ - D6ng Da - Ha NQi

Quy 4 nam 2014

BAN THUYET MINH BAo cAo TAl CHiNH
Quy 4
THONG

nam 2014

TIN CHUNG

Hinh thuc sO- hfru van
Cong ty C6 phc1n ChUng khoan An Binh thanh I~p va ho~t dQng theo Gilly ChUng nh~ dang ky kinh doanh s6
0103013960 ngay 26 thang 09 nam 2006 do Sa K~ ho~ch va Dfiu tu Thanh ph6 Ha NQi cdp va theo Quy~t djnh s6
16/UBCK-GPHDKD ngay 29 thang 09 nam 2006 clla chll tich Oy ban ChUng khoan NM nuac, Quy~t djnh sua
d6i Ic1nI Gilly phep thanh l~p va ho~t dQng s6 178/UBCK-GP ngay 10 thang 12 nam 2008, quy~t dinh sua d6i 1c1n
2 s6 365/UBCK-GP cdp ngay 02/11/2010 va cac quy~t dinh ve vi~c thanh I~p chi nhanh clla Uy Ban ChUng
khoan Nha nuac
Tn,l sa chinh clla Cong ty t~i: S6 101 - Lang H~ - D6ng Da - Ha NQi.
V.6n ~ieu l~ clla Cong ty. la: ~97.000.000.000 VND (Ba tram chin muai bay tY d6ng). Tuang duang 39.700.0001

co phan, m~nh gia mQt co phan la 10.000 VND.
Cong ty co cac don vi tr\fC thui}c sau:

f)ia chi

Ten

Ho,t di}ng kinh doanh chinh

P201 Toa nha Smart View 161163-165 Trc1n Hung D~o, P. Co
Giang, Q 1- TP H6 Chi Minh
sf> 97 Di~n Bien Phll, P Minh
Khai, TP Hili Phong

Moi giai chUng khoan

Chi nhanh Da Nfulg

sf> 17 Di.illg Tit Kinh, Q Hili
Chau, TP Da Nfulg

Moi giai chUng khoan

Chi nhanh Thai Binh

sf> 399 Le Quy Don - PhuOng Le
H6ng Phong - TP Thai Binh

Moi giai chUng khoan

Chi nhanh Bilc Ninh

sf> 10 NguySn Dang D~o PhuOng Ti~n An - TP Bilc Ninh

Moi gi&i chUng khoan

Chi nhanh Viing Tau

S621 Le Lgi - TP Viing TauTinh Ba Ria - Viing Tau

Moi gi&i chUng khoan

S6 41-43 B~n nghe- PhuOng Phu
HQi - TP Hu~

Moi gi&i chUng khoan

sf> 26+28 Le TrQng Tdn, Qu~
Thanh Xuan, Ha NQi

Moi giai chUng khoan

Chi nhanh Thanh Phf>H6 Chi Minh

Chi nhanh Hili Phong

Chi nhanh Hu~

Phong giao djch My Dinh
Nganh ngh~ kinh doanh

Ho~t dQng chinh clla Cong ty la:
Moi giai chUng khoan;
T\f doanh chUng khoan;
Tu vdn dfiu tu chUng khoan.
Tu vdn tai chinh doanh nghi~p
Bao lanh phat hanh chUng khoan;
LUll kY chUng khoan.

6

Moi giai chUng khoan


Cong ty CP chUng khoan An Binh

Bao cao tai chinh

S6 101 Lang H'
Quy 4 nam 2014

-

2

CHE DQ

Ky

vA

CHiNH

SA.CH KE TOA.N A.P D1}NG T ~I CONG TY

k@tOlin, don vi ti@n t~ sir dl}ng trong k@toan

Ky k~ toan nam clla Cong ty bilt dl1u tir ngay 01/01 va k~t thuc vao ngay 31112 hang nam.
Dan vj ti~n t~
Chuin

su d\lng

trong ghi chep k~ toan la d6ng Vi~t Nam (VND).

ml}"cva Ch@ dQ k@toan ap dl}ng

cM a9 lei toan ap d/,mg
Cong ty ap d\lng Ch~ dO K~ toan doanh nghi~p ban hanh theo Quy~t dinh s6 15/2006/QD-BTC ngay 20/3/2006
dii duqc sua d6i, b6 sung theo quy djnh t'chinh va Thong tu s6 95/20081TT-BTC ngay 24 thang 10 nam 2008 clla BO Tai chinh v~ vi~c HUap d\lng d6i vai cong ty chUng khoan dii duqc sua d6i, b6 sung theo Thong tu 162/20 lOlTT -BTC ngay
20/1 0/20 10 clla BO Tai chinh.

Tuyen b6

vJ vi?c tutin thiJ.Chudn

mllC

lei toan va

cM a6 lei toan

Cong ty dii ap d\lng cac ChufuJ mvc k~ toan Vi~t Nam va cac van ban huhanh. Cac bao cao tai chinh duqc l~p va trlnh bay theo dung m<;>iquy djnh Clla timg chufuJ mvc, thong tu hudfrn thvc hi~n chufuJ mvc va Ch~ dO k~ toan hi~n hanh dang ap d\lng.

Hinh thuc lei toan ap d(mg
Cong ty ap d\lng hlnh thuc k~ toan tren may vi tinh.
Ti@n va cae khoan tu-ong du-ong ti@n
Ti~n va cac khoan tuang duang ti~n bao g6m ti~n m~t t'gian dao h'ti~n xac dinh va khong co nhi~u rlli ro trong chuy~n d6i thanh ti~n.

thai

Cac khoan phai thu
Cac khoan phili thu duqc trinh bay tren Bao cao tai chinh theo gia trj ghi s6 cac khoan phili thu khach hang va
phai thu khac sau khi tru di cac khoan dv phong duqc I~p cho cac khoan nq phai thu kho dol.

DV phong nq phai thu kho doi duqc trich l~p cho timg khoan phili thu kho doi can cu vao tu6i nq qua h'khoan nq ho~c dv ki~n muc t6n thc1tco th~ xay ra.
,'~

Tili san c6 dinh va khiu hao tai san c6 dinh

su

Tai san c6 djnh hfru hlnh, tai san c6 djnh vo hlnh duqc ghi nh~ theo gia g6c. Trong qua trlnh

d\lng, tai san c6
dinh hfru hlnh, tai san c6 djnh vo hlnh duqc ghi nh~ theo nguyen gia, hao mon luy k~ va gia trj con l'Khc1uhao duqc trich theo phuang phap dubng thllng. Thai gian khc1uhao duqc uac tinh nhu sau:
- Nha cua. vat kien truc
May moc, thi~t bj

05-50
03-'08

nam
nam

Phuang ti~n v~ tili

'10

nam

Thi~t bi van phong

'04-06

nam

Phdn m~m quan Iy

08

nam

ChUng khoan dAu tuChUng khoan dl1u tu duqc ghi nh~ theo gia g6c. C6 tuc va trai tuc nh~ duqc trong nam tai chinh duqc ghi nh~
giam gia v6n chUng khoan d6i vai khoan liii d6n tich tmac ngay mua va ghi nh~ tang doanh thu dl1u tu d6i v6i
phdn liii k~ tir ngay mua.
Cong ty ap d\lng phuang phap blnh quan gia quy~n di dOng d~ tinh gia v6n c6 phi~u ban ra va phuang phap dich
danh d~ tinh gia v6n trai phi~u ban ra.
7


C6ng ty CP chUng khOlin An Binh

Bao cao tai chinh

S6 101 Lang H~ - D6ng Da - Ha Noi

Quy 4 nam 2014

Cae khoan diu hl' tili ehinh
Cac khoan dAu tu tai chinh t~i thai diSm bao cao, n€u:
C6 thOi h~ thu hai ho?c dao h~ kh6ng qua 3 thang kS til ngay mua khoan dAu ill d6 duqc coi la "tuang
duang ti6n";
C6 thOi h~ thu hai v6n dum I nam ho?c trong I chu ky kinh doanh duQ'c phan lo~i la tai san ngfuI h~;
C6 thai h~ thu hai v6n tren I nam ho?c han I chu kY kinh doanh duqc phan lo~i la tai san dai h~.
Dlf phimg giam gia diu hl' ngin h,n, dili h,n
DI! phong giam gia ddu tu duqc I~p vao thai diSm cu6i ky la s6 chenh l~ch gina gia g6c cua cac khoan dAu tu
duqc h~ch toan tren s6 k€ toan Ian han gia tri thi tmbng ho?c gia tri hqp Iy cua chung t~i thOi diSm I~p dl!
phong.
D6i vm cac khoan dAu tu chUng khoan: n€u chUng khoan niem y€t t(;liSa Giao dich chUng khoan, gia chUng
khoan thl!C t€ tren thi tmbng la gia d6ng clra t(;lingay gfrn nhfit c6 giao dich tinh d€n ngay trich I~p dl! phong;
n€u chUng khoan dang kY giao dich (c6 phi€u dang ky giao dich t(;liUPCOM), gia chUng khOlin thl!c t€ tren
thi tmbng la gia d6ng cua t(;lingay gfrn nhfit c6 giao dich tinh d€n ngay trich I~p dl! phong; n€u chUng khoan

chua niem y€t va chua dang ky giao dich, gia chUng khoan thl!C t€ tren thi tmbng lam ca
dS trich I?p dl!
phong la gia trung binh cua cac muc ghi giao dich thl!C t€ theo bao gia cua 03 dIng ty chUng khoan c6 giao
dich t~i thai diSm gfrn nhfit vai thOi diSm trich l?p dl! phong nhung kh6ng qua mot thang tinh d€n ngay trich
I~p dl! phong, tmbng hqp chUng khoan kh6ng c6 giao dich thl!c t€ phat sinh trong khoang thOi gian tren thi
khong thl!C hi~n trich I?p dl! phong; d6i vm chUng khoan niem y€t bi huy ho?c bi dinh chi giao djch, bi ngirng
giao djch kS tir ngay giao dich thu sau tra di, gia chUng khoan thl!c t€ la gia tri s6 sach t(;lingay I?p bang can
d6i k€ toan gfrn nhfit;

sa

D6i vai cac khoan dAu tu gai h~ van t6 chuc kinh t€ khac, muc trich l~p dl! phong duqc xac djnh dl!a van
bao cao tai chinh cua t6 chuc kinh t€ khac

Chi phi di yay
Chi phi di vay duqc ghi nh~ van chi phi san xufit, kinh doanh trang nam khi phat sinh, trir chi phi di vay lien
quan trl!C ti€p d€n vi~c dAu tu xay d\ffig ho?c san xufit tai san da dang duqc tinh van gia trj cua tai san d6 (duqc
v6n hoa) khi c6 du cac di6u ki~n quy djnh trong ChufuJ m\lC K€ toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi t1'a t1'trlYc
Cac chi phi tnl tmac chi lien quan d€n chi phi san xufit kinh doanh cua mot nam tai chinh ho?c mot chu ky kinh
doanh duqc ghi nh~ la chi phi tra tmac ngfuI h~ va duqc tinh van chi phi san xu fit kinh doanh trang nam tai
chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan d€n k€t qua ho~t dOng san xufit kinh doanh cua
nhi6u nien dO k€ toan duqc h(;lch to an van chi phi tra tmac dai h~ dS ph an b6 dfrn van k€t qua ho~t d<)ng kinh
doanh trong cac nien d<)k€ toan sau.

Chi phi phai t1'a
Cac khoan chi phi th\lc t€ chua phat sinh nhung duqc trich tmac van chi phi san xufit, kinh doanh trong nam dS
dam biw khi chi phi phat sinh th\lc t€ kh6ng gay d<)t bi€n cho chi phi san xufit kinh doanh tren co

dam bao
nguyen t~c phu hqp gina doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n€u c6 chenh I~ch vm s6 da trich, k€
toan ti€n hanh ghi b6 sung ho?c ghi giam chi phi tuang Ung vai phfrn chenh I~ch.

sa

van chii SO'hfi'U

sa

sa

v 6n ddu tu cua chu hiiu duqc ghi nh~ theo s6 v6n th\lc g6p cua chu hiiu.
Lqi nhu~ sau thu€ chua phan ph6i la s61qi nhu~ tir cac hO(;ltdong cua doanh nghi~p sau khi trir (-) cac khoan
Chi nh,n doanh thu
Doanh thu cung c6p dich vtl
Doanh thu cung cfip djch V\l duqc ghi nh~
Tmbng hqp vi~c cung cfip dich V\l lien quan
phfrn cong vi~c dll hoim thanh van ngay l~p
dich v\l duqc xac dinh khi thoa man cac di6u

khi k~t qua cua giao dich d6 duqc xac dinh mot cach dang tin c~y.
d~n nhi6u nam thi doanh thu duqc ghi nh~ trong nam theo k€t qua
Bang can d6i k~ toan cua nam d6. K€t qua cua giao dich cung cfip
ki~n&au:


Cong ty CP ch(mg khoan An Binh

Bao cao tai chinh

s6 101 Lang H'il- D6ng Da - Ha N(\i

Quy 4 nam 2014

Doanh thu duQ'c xac dinh tuang d6i chftc chftn;
Co kha nang thu duQ'c Iqi ich kinh t~ tiTgiao djch cung d.p djch V\I do;
Xac djnh duQ'c phdn cong vi~c dli hoan thanh vao ngay I~p Bang Can d6i k~ toan;
Xac dinh duQ'c chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung clip djch V\l do.
Doanh thu

v€ v6n

kinh doanh, c61ltc va lr;ri nhu(in aU(Jc chia

Thu nh~p phat sinh tir ti~n llii duQ'c ghi nh~ tren Bao cao k~t qua kinh doanh tren co
C6 tuc, IQ'inhu~
tir vi~c gop v6n.

3

duQ'c chia duQ'c ghi nh~

khi Cong ty duQ'c quy~n nh~

sa d6n tfch.

c6 tuc ho~c duQ'c quy~n nh~

IQ'inhu~

GIA TRI KHOI LU<}NG GIAO DICH CHUNG KHOAN THlfc HI~N TRONG QUY 4 NAM 2014
Kh6i luqng giao djch CK th\Ic
hi~n trong Quy 4

Gill. trj giao djch ch(mg khoan th\Ic
hi~n trong Quy 4
VND

Cua Cong ty ChUng khoan
C6 phi~u va ch(mg chi quy
Trai phi~u
Cua ngU'm d~u tU'
C6 phi~u
Trai phi~u

4

4,681,004

90,348,276,119

4,681,004

90,348,276,119

364,023,000

4,824,433,000,000

364,023,000

4,824,433,000,000

368,704,004

4,914,781,276,119

TIEN vA CAC KHOAN TUONG DUONG TIEN
31/12/2014
VND
Ti~n giri ngan hang
Ti~n giri Clla nha ddu tu v~ giao djch ch(mg khoan (*)
Ti~n giri co Icy h~ t'ili cac ngan hang

01/01/2014
VND

16,761,309,733

7,525,462,171

163,550,806,557

109,422,560,510

70,000,000,000

72,000,000,000

250,312,116,290

188,948,022,681

(*) Khoim ti~n giri cua nha ddu tu vaG tai khoan cua Cong ty t'ili cac ngan hang de ph\lC Y\I cho vi~c mua ban ch(mg
khoan va thanh toan bli trir mua ban ch(mg khoan cua nha ddu tu.

5

CAC KHOAN DAu TUTAI CHiNH NGAN ~N
31/12/2014
ChUng khoan thU'ong ml].i

VND

76,706,172,840

196,442,984,994

Ch(mg khoan niem y~t

19,732,865,302

105,224,439,506

Ch(mg khoan chua niem y~t

37,065, I 07,538

71,310,345,488

Trai phi~u

19,908,200,000

19,908,200,000

Dtr phOng giam gia d~utU' ngAn hl].n (*)

6

01/01/2014

VND

(284,527,488)

(29,343,453,967)

76,421,645,352

167,099,531,027

pHAI THU HO~ T DONG GIAO DICH CHUNG KHoAN
31/12/2014

VND
Phi giao djch phAi thu nha ddu tu
PhAi thu thanh vien khac

9

01/01/2014
VND

70,994,523

923,744,860

1,390,282,667

1,390,282,667

1,461,277,190

2,314,027,527


Cong ty CP ch(mg khoan An Binh

Bao CaDtai chinh

s6 101 Lang H~ - f>6ng f>a - Ha NQi

Quy 4 nam 2014

7

CAC KHOAN

PHAI THU KHA.C

31/12/2014
Phili thu Nf>T theo hgp d6ng kY quy
Phili thu (mg truac tien ban ch(mg khoan cho Nf>T
Phili thu kh:k

8

01/01/2014

VND

VND

195,853,962,976
42,019,981,970
4,742,265,276
242,616,210,222

136,876,480,643
29,455,820,848
53,029,966,821
219,362,268,312

TAl SAN CO DINH HUU HiNH
Nha cua, v~t kien
truc

May moc, thiet bi

Phuong ti~n v~ tai,
truyen ddn

CQng

VND

VND

VND

VND

9,693,500,210
10,390,700
10,390,700

13,653,844,338

3,042,161,000

NGUYEN

GIA

sa dtr dSu nam
sa tang trong nam
Mua sfun mai

9,703,890,910

13,413,070,309

3,042,161,000

26,389,505,548
10,390,700
10,390,700
240,774,029
240,774,029
26,159,122,219

274,017,691
230,046,239
230,046,239

9,457,552,213
1,017,093,478
1,017,093,478

1,870,543,631
304,216,092
304,216,092

11,602,113,535
1,551,355,809
1,551,355,809

240,774,029

240,774,029

Sa giiim trong nam
Giiim khac
sa dtr cuai nam
GIA TRI HAO MON LUY Kt
sa du' dSu nam
sa tang trong nam
Trich khl1u haD

199,831,190
199,831,190
504,063,930

10,274,814,501

2,174,759,723

199,831,190
199,831,190
12,953,638,154

9,419,482,519
9,199,826,980

4,196,292,125
3,138,255,808

1,171,617,369
867,401,277

14,787,392,013
13,205,484,065

Sa giiim trong nam
Giiim khac
sa du' cuai nam
GIA TRI CON L~I
DSu nam
Cuai nam

9

TAl SAN CO DINH VO HiNH
Gia tri quyen su
d\mg dl1t
VND
NGUYEN GIA
sa dtr dSu nam
sa tang trong nam
Mua sfun moo
Tangkhac
Sa giiim trong nam
Thanh 1y, nhuqng ban
Giiim khac
Sa dtr cuai nam
GIA. TRI HAO MON LUY Kt
sa du' dSu nam
sa tang trong nam
Trich khl1u haD

Tang khac
Sa giiim trong nam
Thanh ly, nhuqng ban
Giiim khac
Sa dtr cuai nam
GIA TRI CON L~I
DSu nam
Cuai nam

125,000,000,000

125,000,000,000

125,000,000,000
14~000,000,000

Phfut mem giao
dich, ke toan
VND

CQng
VND

26,509,804,185

151,509,804,185

402,110,000

402,110,000

402,110,000
26,107,694,185

402, II 0,000
151,107,694,185

15,241,807,039
3,240,328,671
3,240,328,671

15,241,807,039
3,240,328,671
3,240,328,671

402,110,000
402,110,000

402,110,000
402, II 0,000

18,080,025,710

18,080,025,710

11,267,997,146
8,027,668,475

136,267,997,146
133,027,668,475

,
'?"

~


Cang ty CP chUng khoan An Binh

Bao cao tai chinh

S6 101 Lang H~ - D6ng Da - Ha NOi

Quy 4 nam 2014

10 .CAC KHoAN DAu TlfTAI CHiNH DAI H~N
31/12/2014

VND
DAu to' did

hl.lD

khac

C6 phi~u Cang ty Tai chinh c6 phful Di~n I~c

01/01/2014

VNO

20,000,000,000

20,000,000,000

20,000,000,000

20,000,000,000

20,000,000,000

20,000,000,000

11 .TIEN NQP QUY HO TRQ THANH TOAN
31/12/2014

VND
Ti€n nop ban d~u

01/0112014

VND

120,000,000

120,000,000

Ti€n nop b6 sung

5,736,318,899

5,736,318,899

Ti€n lai phiin b6 trong nam

2,421,607,227

1,646,063,375

S6 cu6i

8,277,926,126

7,502,382,274

31/12/2014

01/01/2014

Dam

12 .THUE vA CAC KHOAN PHA.I NQP NHA Nlfoc

VND
Thu~ Gia trj gia tiing

56,078,706

VND
4,320,843

1,330,393,091

Thu~ Thu nMp doanh nghi~p
Thu~ Thu nh~p ca nhiin

1,554,761,752

666,216,468

2,941,233,549

670,537,311

Quy~t toan thu~ clla Cang ty se chju s~ ki€m tra Clla C(J quan thu~. Do vi~c ap d1,lng lu~t va cac qui djnh v€ thu~
dai vai nhi€u lo~i giao djch khac nhau co th€ dlIgc ghli thich theo nhi€u cach khac nhau, sa thu~ dlIgc trinh bay
tren Bao cao tai chinh co th€ bj thay d6i theo quy~t djnh clla C(J quan thu~.

13 .cAc KHoAN PHA.I TRA., PHAI NQP NGA.N H~N KHAC
31/12/2014

VND
Bao hi€m xa hoi

759,200

Bao hi€m yt~

131,400

VND

58,400

Bao hi€m thl1t nghi~p

9,516,480

Kinh phi cang doan

163,550,806,557

Nh~

kY quy, kY ClIgCng~n h~ clla NDT

Nh~

tien mua c6 phi~u phat hanh them clla KHMG

Nh~

01/01/2014

kY quy, kY clIgc ng~ h~ khac

Cac khoan phai tra, phai nop khac

109,421,966,877

28,810,000

30,040,000

256,000,000

190,000,000

12,487,760,885

1,174,985,250

176,333,842,922

110,816,992,127

31/12/2014

01/01/2014

14 .pHAI TRA.'HO~ T DQNG GIAO DICH CHU'NG KHOAN

VND

VND

Phai tra So' (Trung tam) Giao djch chUng khoan

464,827,961

313,327,794

Phai tra nglIbi ban djch V1,lhe; trg giao djch

386,169,829

111,322,989

Phai tra Trung tam IlIU kY chUng khoan

133,803,911

340,4 73,035

984,801,701

765,123,818

II


Cang ty CP ch(mg khoan An Binh

Bao cao tai chinh

86101

Quy 4 nam 2014

Lang Hl;l- D6ng Da - Ha NQi

15 . VAYVA

N<}NGAN ~N

DAu

ky

sa vay trong ky

sa tra trong ky

Cuai ky

Yay ngiln h"n
- Ngiin hang

204,933,243,602

1,948,573,180,261

1,997,841,255,471

155,665,168,392

ThOng tin chi ti@t lien quan d@n cae khoan vay
Bao g6m cac hqp d6ng tin dl,mg va ph\ll\lc kern theo vm t6ng s6 ti€n yay la I 55.665. I 68.392d6ng,

m\lC dich yay

b6 sung v6n luu dQng hOl;ltdQng san xudt kinh doanh, h6 trg tin d\Jng cho nha d~u ill, thCrihl;lllyay tiT 3-5 ngay
k€ tiT ngay nh~ ng, Hii sudt cho yay tiT 7.3-11 %, hinh thuc dam bilO ti€n yay theo quy dinh cua tUng hqp d6ng
C\l th€.

16 . VON CHU
a)

Sa HUU

Cae giao dieh v~ van vOi cae ehii sO' hfru va phan phai e8

tue, ehia

IQi nhu~n
Namnay
VND

v 6n

d~u tu cua chu sa hiiu

Vt5ngop
vt5ngop
Vt5ngop
Von gop

eJdunam
tang trang nam
gitim trang nam

cuoi nam

Co tuc, lQ'inhu~
b)

VND

397,000,000,000

397,000,000,000

397, 000, 000, 000

397, 000, 000, 000

397, 000, 000, 000

397, 000, 000, 000

da chia

C8 phi@u
Quy 4 nam 2014
39,700,000
39,700,000

86 IUQ'llgc6 phi~u diing kY phat hanh
86 IUQ'llgc6 phi~u da ban ra cang chung

c6 phi~u ph6 thong

39,700,000

86 IUQ'llgc6 phi~u dugc mua ll;li
86 IUQ'llgc6 phi~u dang luu hanh

c6 phi~u pM thOng
c)

Nam truac

39,700,000

39,700,000

39,700,000

Lgi nhu~

Quy dV phong
VND

VND

39,700,000

39,700,000

M~nh gia c6 phi~u da luu hanh (VND)
Bang dai ehi@u bi@n dQng van ehii sO'hfru

V6n d~u tu cua chu

D~unam
39,700,000
39,700,000

10,000

10,000

chua
VND

CQng
VND

Nam 2013
Tl;li ngay 01/07/2013

397,000,000,000

5,973,357,884

(22,687,505,066)

Lai trong quy 4

(92,502,318)

T"i ngay 30/09/2013

380,285,852,818
(92,502,318)

397,000,000,000

5,973,357,884

(22,780,007,384)

380,193,350,500

397,000,000,000

5,973,357,884

(11,507,575,521)

391,465,782,363

Nam 2014
Tl;li ngay 01/1 0/2014

5,204,704,528

5,204,704,528

(6,302,870,993)

396,670,486,891

Liii trong quy 4
T"i ngay 31/12/2014
d)

5,973,357,884

397,000,000,000

Chi ti@t van dAu ttr eiia eM sO' hfru
Tyl~
(%)
Cang ty C6 phk
hqp Ha NQi

31/12/2014
VND

Tyl~
(%)

01/1/2014
VND

~

Xudt Nh~p khdu T6ng
42.50%

168,705,620,000

42.50%

168,705,620,000

28.93%

114,868,530,000

28.93%

114,868,530,000

Ngiin hang TMCP An Binh

5.20%

20,650,000,000

5.20%

20,650,000,000

Gng Dao Ml;lllh Khang

6.34%

25,150,000,000

6.34%

25,150,000,000

17.03%

67,625,850,000

17.03%

67,625,850,000

100%

397,000,000,000

100%

397,000,000,000

T~p doan Di~n Ivc Vi~t Nam

Cac c6 dang khac

12


Cong ty CP chUng khoan An Binh

Bao cao tai chinh

s6 101 Lang H~ - D6ng Da - Ha NQi

Ouy 4 nam 2014

17 . DOANH THU HO~T DONG KINH DOANH CHUNG KHoAN

Doanh thu hOl~t d{lng kinh doanh chUng khoan
Trang do:
Doanh thu ho~t dQng moi giai chUng khoan
Doanh thu ho~t dQng ddu ttTchUng khoan, gop v6n

Ouy 4 nam 2014

Ouy 4 nam 2013

VND

VND

30,641,117,259

14,291,103,973

12,235,309,169

5,175,800,695

769,606,731

1,324,540,431

4,747,167

Doanh thu d~i Iy phat hanh chUng khoan
Doanh thu ho~t dQng ttTvful

709,695,456

137,489,340

Doanh thu luu kY chUng khoan

406,816,793

504,850,90 I

96,818,182

100,744,090

16,418,123,761
30,641,117,259

7,047,678,516
14,291,103,973

Ouy 4 nam 2014

Ouy 4 nam 2013

VND

VND

Chi phi ho~t dQng moi gi6'i chUng khoan

6,275,912,724

1,520,448,723

Chi phi ho~t dQng ddu ttTchUng khoan, gop v6n

(720,148,628)

(4,870, I00,527)

6,900,000

37,570,000

376,793,388

542,668,216

Thu cho thue Slr dl,mg tai san
Doanh thu khac

18 . CHI PHi HO~ T DONG KINH DOANH CHUNG

Chi phi ho~t dQng ttTvful

Chi phi ho~t dQng luu kY chUng khoan

KHOAN

Chi phi dl,l'phong

(212,305,583)

Chi phi khac

2,034,708,052
7,761,859,953

6,279,494,948
650,144,381
4,160,225,741

19 CHI PHi QUAN LY DOANH NGHltp
Ouy 4 nam 2014

Chi phi nhan vien quan Iy
Chi phi V?t li~u, cong Cl,ldl,lng Cl,l
Chi phi khftu hao tai san c6 djnh

VND

VND

5,690,934,862

4,183,503,182

555,218,202

493,962,992

1,192,057,491

1,203,547,278

2,572,457,530

2,318,037,357

6,395,347,674
16,406,015,759

2,824,175,989
11,033,726,798

Ouy 4 nam 2014

Ouy 4 nam 2013

6,475,605,340
815,979,664
815,979,664
937,080,949
937,080,949

(92,502,318)

10,500,000

Thue, phi va l~ phi
Chi phi djch vl,l mua ngoai
Chi phi khac bfuJg ti€n

20 . THUE THU NH~P DOANH NGHltp
Thu@ thu nh~p doanh nghi~p hi~n hanh
T5ng lQ'inhu?n ke toan tmac thue
Cac khoan di€u chinh tang

Chi phi kh6ng hr;rpI?
Cac khofm di€u chinh giam

- cd tue, l(Yinhu(in au(Yc chia
- Chuy€n

Ouy 4 nam 2013

16 cac nam truac
20%
6,354,504,055
1,270,900,812

Thue suftt thue TNDN
Thu nh?p tinh thue
Chi phi thu~ thu nh?p doanh nghi~p hi~n hanh

13

(92,502,318)
20%


Cong ty CP chUng khoan An Binh

Bao cao tai chinh

S6 101 Lang Hl;l- £>6ng £>a - Ha NQi

Quy 4 nam 2014

21 . LAI CO BAN TREN

co PHIEU

Vi~c tinh toan I1ij co ban tren c6 phi~u co th~ phan ph6i cho cac c6 dong
dlIQ'Cthl!c hi~n dl!a tren cac s6 li~u sau :

sa hiiu

c6 phful ph6 thong cua Cong ty

Quy 4 nam 2014

Quy 4 nam 2013

VND

T6ng lQ'inhu~ sau thu~
Cac khoan diSu chinh tang ho~c giiun IQ'inhu~ sau thu~ d~ xac
djnh lQ'inhu~ ho~c 16 phan b6 cho c6 dong
hiiu c6 phi~u
LQ'inhu~ ho~c 16 phan b6 cho c6 dong
hiiu c6 phi~u PT

sa

(92,502,318)

5,204,704,528

(92,502,318)

39,700,000

39,700,000

sa

C6 phi~u ph6 thong \lIU hanh binh quan trong nam
Llii cO' ban tren c8 phi~u

22 .NHUNG

VND

5,204,704,528

(2)

131

sT/ KIJ):NPM T SINH SAU NGA Y KET THUC KY Kt ToAN NAM

Khong co Sl! ki~n trQng y~u nao xay ra sau ngay l~p Bao cao tai chinh doi hoi dlIQ'CdiSu chinh hay cong b6 tren
Bao cao tai chinh.

~6 thang 01 nam 2015
"am d6c )Itt....-

Ngtriri l~p

"()

Phl].m ThjVan

NguySn Thanh Hili

14