Báo cáo tài chính quý 3 năm 2014 - Công ty cổ phần Chứng khoán An Bình

CONG TY CO pHAN CHUNG KHoAN AN BINH

BAo cAo

TAl CHiNH

Quy 3 nam 2014


Cong ty CP chU'ng khoan An Sinh
S0101- Lang H~- Bong Ba - Hi! N9i

Sao CaD rai chfnh
Quy 3 nam 2014

BANG CAN DOl KE ToAN
Tin" din ngiJy 30/09/2014
TAl SAN
I
A - TAl SAN NGAN ~N

MASO
2

Thuy~t
minh
3

100

DVT: VND

30/09/2014
4

01/0112014
5

579,633,411,909

571,761,727,934

223,263,083,009
223,263,083,009

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

(100=110+120+130+140+150)
I. Ti~n va cae khoan to'O'DgdO'O'Dgti~n
I. Ti€n

110

II. Cae khoan diu to'tai ehinh ngin h,n
I . DAutu ngfut h~
2. Dt,rphOng giam gia dAutu ngdn h~ (*)

120

III. Cae khoan phai thu ngin h,n
I. Phai thu cua khach hang

2. Tra truac cho ngum ban

130
131
132

4. Phai thu ho~t di)ng giao dich chUng khoan
5. Cac khoan phai thu khac
6. Dt,rphong phai thu ngfut h~ kh6 doi(*)
IV. Hang tan kho
V. Tai san ngin h,n khae
I . Chi phi tra truac ngfut h~
2. Thu€ GTGT dUl}ckhc1utru
4. Tai san ngfut h~ khac
B - TAl SAN DAI H~N
(200=210+220+240+250+260)

V.OI

III
V.04

121
129
V.II

167,099,531,027
196,442,984,994
(29,343,453,967)

290,402,509,339
3,867,926,000
364,403,520

214,221,544,856
146,341,250
311,782,720

135
138

2,444,870,200
295,734,934,260

2,314,027,527
219,362,268,312

139
140
150
151
152
158
200

(12,009,624,641 )

(7,912,874,953)

1,515,251,473

1,20I,847,472

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

313,404,001
176,434,754,699

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

147,425,210,031
13,588,784,357

151,055,389, I59
14,787,392,013
26,389,505,548
(11,602,113,535)

V.02

II. Tai san eli djnh
I. Tai san cfJdinh hilu hlnh
- Nguyen gia

220
221
222

- Gia tri hao mon luy k€(*)

3. Tai san cfJdinh vo hlnh
- Nguyen gia
- Gia tri hao mon luy k€ (*)
4. Chi phi dAutu xay dt,rngco ban do dang

223
227
228
229
230

IV. Cae khoan diu to'tid ehinh dai h,n
4. DAutu dai h~ khac
5. Dt,rphong giam gia dAutu tai chinh dai h~ (*)

250
258
259

V.04

V. Tai san dai h,n khae
I. Chi phi tra truac dai h~
2. Tal san thu€ thu nMp hoan Il;ll
3. Ti€n ni)p Quy he;trl}thanh toan
4. Tai san dai h~ kbac

260
261
262

263
268

V.07
V.09
V.IO

TONG CQNG TAl SAN (270=100+200)

64,452,568,088
64,949,401,159
(496,833,071)

270

V.05

V.06

26,159,122,219
(12,570,337,862)
133,836,425,674
151,107,694,185
(17,271,268,511)

136,267,997,146
151,509,804,185
(15,241,807,039)

20,000,000,000

20,000,000,000

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

9,009,544,668
62,635,126

8,401,099,095
177,733,405

8,277,926,126
668,983,416

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

756,068,166,608

751,218,216,188


Sao cao rai chfnh
Quy 3 nam 2014

Cong ty CP chung khoan An Sinh
S0101- Lang H~ - £)ong £)a - Ha N9i

BANG CAN DOl KE ToAN
Till" dill ngay 30/09/2014 (flip fheo)

Thuy~t

MASO

NGUONVON
A -

NQ

pIIAI TRA (300=310+330)

minh

30/0912014

0110112014

300

364,602,384,245

371,024,865,688

I. N,! ngiln hli'n

310

364,602,384,245

371,024,865,688

I.Vay va nq ngin h;;m

311

204,933,243,602

255,158,295,752

2. PMi tra nguai ban

312

408,496,075

459,477,664

3. Nguai mua tra ti€n truac

313

1,557,954,416

450,000,000

2, I03,086,602

670,537,311

682,967,898

1,778,801,774

710,807,912

836,378,392

1,086,480,285

765,123,818

4. Thu~ va cac khoan phai n(>p Nha

nuac

314

5. Phai tra ngum lao d(>ng

315

6. Chi phi phai tra

316

7. Phai tra n(>i bi)

317

8. PMi tra ho~t d(>ng giao djch chUng khoan

320

9. Phai tra hi) c6 tuc, g6c va liii trai phi~u

321

10. Phai tra t6 chuc phat hanh chUng khoan

322

II. Cac khoan phai tra, phai nQp ngin h;;m khac

328

12. OIJ phong phai tra ngin h;;m

329

B - VON CHU

sa HUU

(400=410+430)

1 - van eM sir hfru
1. V6n d~u tu cua chu

411

6. Chenh I~ch tY gia h6i dom

416

Quy d~u tu phat triSn
Quy dlJ phong tai chinh
Quy khac thuQc v6n chu

417

7.
8.
9.

10. LQ'i nhu~
II.

Quy

418

sa hfru

sau thu~ chua phful ph6i

khen thu-irng, phUe IQi

TONG CQNG NGUON VON (440=300+400)

Ngu-iri I~p

V.12

157,121,546
V.13

400
410

sa hfru

V.08

V.16

89,258,850

152,962,225,909

110,816,992,127

391,465,782,363

380,193,350,500

391,465,782,363

380,193,350,500

397,000,000,000

397,000,000,000

5,973,357,884

5,973,357,884

419
420

(11,507,575,521

)

(22,780,007,384)

430
440

756,068,166,608

751,218,216,188

K~ toaD tmirng

Phli'm ThiVan

JV'~~:J&u
TONG GIAM

2

e6c


Cong ty CP ch(rng khoan An Binh
101 Lang H<:t- D6ng Da - Ha NQi

Bao cao tai chinh

Quy
KET

QuA

3 nam 2014

HO~ T DQNG KINH DOANH
Quy 3 nam 2014

Don vi tinh: VNI>
Nam nay

MASO

CHi T1EU
STT
1
1

2

Quy3

Nam tnrac

Loy kS tir dAu
nam

5

Loy kS tir dAu

QuyJ

nam

3

4

01

27,871,079,301

64,880,270,554

II ,385,731,848

35,262,201,312

Doanh tim hOilt dQng moi gi6i chimg khoan

01.1

7,587,265,332

24,842,648,070

3,034,274,821

12,367,829,437

Doanh thu hOilt dQng dAu tu chimg khoan, gop vim

01.2

1,405,581,802

4,302,452,600

280,788,468

488,129,990

Doanh thu bao lilnh phat himh chimg khoan

01.3

Doanh thu dili Iy phat himh chimg khoan

01.4

10,620,008,890

10,620,008,890

1,606,818,570

1,606,818,570

Doanh thu hOilt dQng tu vAn

01.5

49,698,526

618,153,072

212,325,727

1,047,267,107

Doanh thu lUll Icy chimg khoan

01.6

267,595,149

854,202,916

264,354,315

992,991,291

Doanh thu hOilt dQng tiy thac dAu gia

01.7

Doanh tIm cho thue sir d1,1I1gtai san

01.8

76,818,182

214,545,454

25,454,545

170,821,092

Doanh thu khac

01.9

7,864,111,420

23,428,259,552

5,961,715,402

18,588,343,825

Doanh thu

5

5

Trongd6:

2

Cae khoan giam trir doanh

3

Doanh thu thuAn v~ ho:.tt d~ng kinh doanh (10=01-02)

10

27,871,079,301

64,880,270,554

11,385,731,848

35,262,201,312

4

Chi phi ho:.tt d~ng kinh doanh

11

12,167,000,993

25,050,702,963

2,646,941,747

6,950,424,357

5

Lqi nhu~n g{lp cua ho:.tt d{lng kinh doanh (20=10-11)

20

15,704,078,308

39,829,567,591

8,738,790,101

28,311,776,955

6

Chi phi quan Iy doanh

25

10,389,432,159

25,807,851,522

8,297,213,333

25,194,358,388

7

Lqi nhu~n thuAn tir ho:.tt d{lng kinh doanh

30

5,314,646,149

14,021,716,069

441,576,768

3,117,418,567

8

Thu nh~p khac

31

2,232,681

48,665,474

6,614,986

27,253,912

9

Chi phi khac

32

125,000,000

132,638,144

10

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

40

(122,767,319)

(83,972,670)

6,614,986

27,253,912

50

5,191 ,878,830

448,191,754

3,144,672,479

Chi phi thuS TNDN hi~n Mnh

5]

1,038,375,766

2,665,31 1,536

13 Chi phi thuS TNDN hoan l:.ti

52

14 Lqi nhu~n sau thuS TNDN (60=50-51-52)

60

4,153,503,064

11,272,431 ,863

448,191,754

3,144,672,479

15 Lai

70

104.62

11.29

79.21

thu

nghi~p

11 T6ng lqi nhu~n kS toan trric
12

02

CrY ban tren c6 phiSu

(30=20-25)

thuS (50=30+40)

K@Toao TnrO'ng

Ph,m Thj Vao

3

13,937,743,399

283.94


Gong ty GP chang khoan An Sinh
80101- Lang H~- Dong Da - Ha N(>i

Sao cao tai chinh
Quy 3 nam 2014

BAo cAo LUU CHUYEN TIEN T~
(Theo plll¥O'1Ig
phap gian dip)
Quy 3 nam 2014
Mil

sa

1.

LUll chuy~n ti€n tir hOl.lt dQng kinh doanh
chUng khOlln
L(li nhu{in !ruuc thu€

2.

lJiiu chinh cho cac khoiin

I.
01
02
03
04
05
06
08
09
10
11
12
13
14
15
16
20

21
22
27
30

Thuy~t
Minh

CHi TIEU

3.

Khfiu hao Ulisan c6 djnh
Cac khoan dt,rphong
Uli, 15chenh I~chtYgia h6i doai chua tht,rchi~n
Uli, 15tit ho~t dQngddu tu
Chi phi lili yay
L(li nllll{in kinh doanh truuc nha-ng thay dbi
van luu dpng

Tang, giam cac khoan phai thu
Tang, giam hang t6n kho, chUng khoan thuang m~i
Tang, giam cac khoan phai tra (kh6ng k~ lili vay
phai tra, thu6 thu nh~p doanh nghi~p phai nQp)
Tang, giam chi phi tra truac
Ti~n lili yay dil tra
Thu6 thu nh~p doanh nghi~p dil nQp
Ti~n thu khac tit ho~t dQngkinh doanh
Ti~n chi khac cho ho~t dQngkinh doanh
Luu c"uy2n tiin tlllliin tir "opt dpng kin" doanh
chung khoan
LUll chuy~n ti€n tir hOl}tdQng diiu hr
Ti~n chi d~ mua sfun, xay dt,rngTSCD ya cac tai
san dai h~ khac
2. Ti~n thu tit thanh Iy, nhm;mg ban TSCD ya cac
tai san dai h~ khac
7. Ti~n thu lili cho yay, c6 ruc va Igi nhu~ dugc chia

Luu chuy2n din thulin tir hopt dpng dliu tu

33
34
35
36
40
50

LUll

32

Quy 3.2013

VND

VND

5,191,878,830

448,191,754

1,198,209,984
3,427,667,381

1,250,473,555
238,078,845

(8,169,814,556)

1,051,786,301
2,699,727,940

(1,905,671,840)

( 128,370,805,585)
(1,146,392,037)
(11,683,873,134)

20,779,041,113
16,531,598,022
(32,595,127,351)

363,132,716
(1,051,786,301 )
(521,624,868)

314,143,649
(488,646,749)

2,000,000
(139,709,621,269)

488,646,749
519,719,063

5,060,727,747

II.
I.

Ill. LUll chuy~n ti€n tir hOl}tdQng tai chinh
I. Ti~n thu tir phlit hanh c6 phiSu, nh~ yan gop cua
chu s6hilu
2. Ti~n chi tra y6n gop cho cac chu s6 hilu, mua I~i
c6 phieu cua doanh nghi~p dil pMt hanh
3. Ti~n vay ngful h~, dai h~ nh~ dugc
4. Ti~n chi tra ng g6c yay
5. Ti~n chi tra ng thue tai chinh
6. C6 ruc, Igi nhu~ dil tra cho chu s6 hilu
Luu chuy2n tiin thulin tir hopt dpng tili chinh

31

Quy 3.2014

chuy~n ti€n thuiin trong nam

4

8,169,814,556
8,169,814,556

0
1,905,671,840
1,905,671,840

I
~

It ;/

t
1,823,799,613,271
(1,768,878,725,021 )

1,077,000,000,000
(1,114,028,154,835)

54,920,888,250

(37,028,154,835)

(76,618,918,463)

(30,061,755,248)


Cong ty CP chung khoan An Sinh
80101- Lang H~- Bong Ba - Ha N
Sao CaD tai chfnh
Quy 3 nam 2014

BAo cAo LUU CHUYEN TIEN T~
(Til eo pllll'O'ng pJuip gitin ti€p)

Quy 3 nam 2014
Mii

ThuySt
minh

s6

CHi TIEU

60

TiSn va cac khoaD ttrong dtrong tiSD t6D diu Dam

61

Anh huang ella thay d6i tY gia h6i dmli guy d6i ngOl,lit~

NgtrOi l~p

KS toaD trtriYng

Ph~m ThiVan

5

Quy 3.2014

Quy 3.2013

VND

VND

299,882,001,472

199,995,806,767


C6ng ty CP chUng khOlin An Binh

Bao cao tai chinh

S6 10 1 Lang H~ - D6ng Da - Ha NQi

Quy 3 nam 2014

BAN THUYET MINH BAo cAo TAl CHINH
Quy
. THONG

3 nam 2014

TIN CHUNG

Hinh thti'c sir bfru van
C6ng ty C6 phfuJ ChUng khoan An Binh thanh I~p va ho~t d(lng theo Gic1y 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 N(li cc1pva theo Quy~t dinh s6
16/UBCK-GPHDKD
ngay 29 thang 09 nam 2006 cua chu tjch Uy ban ChUng khoan Nha nuac, Quy~t dinh sua'
d6i IfuJ I Gic1yphep thanh l~p va ho~t d(lng s6 I 78/UBCK-GP ngay 10 thang 12 nam 2008, quy~t dinh sua d6i lfuJ
2 s6 365/UBCK-GP cc1p ngay 02/ll/2010
va cae quy~t dinh v~ vi~c thanh I~p chi nhanh cua Uy Ban ChUng

khoan Nha nuac
Trv

sa chinh

cua C6ng ty ~i: s6 101 - Lang H~ - D6ng Da - Ha NQi.

V6n di~u I~ cua C6ng ty la: 397.000.000.000 VND (Ba tram chin muai bay ty d6ng). Tuang duang 39.700.0001
c6 phfuJ, m~nh gia m(lt c6 phfuJ la 10.000 VND.
Cong ty co cac don vi trlfc tbuQc sau:

Dja cbi

Ten
Chi nhanh Thanh Ph6 H6 Chi Minh

Chi nhanh Hai Phong

P20 I Toa nha Smart View 161163-165 TrfuJ Hung D;;10,P. C6
Giang, Q 1- TP H6 Chi Minh
S6 97 Di~n Bien Phu, P Minh
Khai, TP Hai Phong

Ho~lt dQng kinb doanh cbinb
M6i giai chling khoan

M6i giai chUng khoan

Chi nhanh Da Nfulg

s6 17 D~g Tit Kinh, Q Hili
Chau, TP Da Nfulg

M6i giai chling khoan

Chi nhanh Thai Binh

S6 399 Le Quy D6n - PhuH6ng Phong - TP Thai Binh

M6i giai chUng khoan

Chi nhanh B~c Ninh

S6 10 Nguy~n Dang D;;10Phu
M6i gim chUng khoan

Chi nhanh VUng Tau

s6 21 Le LC}i- TP VUng Tau Tinh Ba Ria - VUng Tau

M6i giai chUng khoan

s6 41-43 B~n nghe- PhuHQi - TP Hu~

M6i giai chling khoan

s6 26+28 Le TrQng Tful, Qu~

Thanh Xuan, Ha NQi

M6i giai chling khoan

Chi nhanh Hu~
Phong giao dich My Dinh
Nganh ngh~ kinh doanb
HO;;1tdQng chinh cua C6ng ty la:
M6i gim chling khoan;
Tt,r doanh chling khoan;

Tu vful ddu tu chling khoan.
Tu vful tai chinh doanh nghi~p
Bao liinh phat hfmh chUng khoan;
LUll IcYchUng khoan.

6

lA -'


Cong ty CP ch(mg khOlin An Binh

Bao cao tai chinh

S6 101 Lang H~ - D6ng Da - Ha Nl>i

Quy 3 nam 2014

2

,CHE DQ vA cHiNH SACH KE ToAN Ap DVNG T~I CONG TY

Ky kl! toan, don vi ti@nt~ sir d\lDg trong kl! toan
Ky k~ toan nam clla Cong ty b~t ddu tir ngay 01/0 I va k~t thuc van ngay 3 1/12 hang nam.
Dan vi tien t~ sir dl,mg trong ghi chep k~ toan la d6ng Vi~t Nam (VND).

Chuin IDl}'eva ChI! dl) kl! toan ap d\lng
chi

a(j

lei toan ap dllng

Cong ty ap dl,mg Ch~ dl> K~ toan doanh nghi~p ban hanh theo Quy~t djnh s6 15/2006/QD-BTC ngay 20/3/2006
da dugc sira d6i, b6 sung theo quy dinh t~i Thong tu 244/2009/TT-BTC ngay 31/12/2009 clla B(i tru<'mg BI>Tai
chinh va Thong tu s6 95/2008/TT-BTC ngay 24 thang 10 nam 2008 clla BI>Tai chinh ve vi~c Huang dfuI k~ toan
ap d\mg d6i vOi cong ty ch(mg khoan da dugc sira d6i, b6 sung theo Thong tu 162/2010/TT-BTC
ngay
20/1 0/20 I 0 clla B(i Tai chinh.

Tuyen

b6 v€ vi?c tUlinthu Chu6n m7!C lei toan va chi

a(j

lei tOtin

Cong ty dii ap d\mg cac Chufut m1,lck~ toan Vi~t Nam va cac van ban huang dfuI Chufut m1,lcdo Nha nuac dii ban

hanh. Cac bao cao tai chinh dugc l~p va trinh bay theo dung mQi quy dinh clla tirng chufut m1,lc, thong tu huang
dfuI th1,lchi~n chufut m1,lcva Ch~ dl>k~ toan hi~n hanh dang ap dl,mg.

Hinh tMc ki toan ap dllng
Cong ty ap d~ng hinh thuc k~ toan tren may vi tinh.

Ti@nva eae khoan ttrong dtrong ti@n
Tien va cac khoan tuang duang tien bao g6m tien m~t t~i quy, tien giri ngan hang, cac khoan ddu tu ng~ h~ c6
thai gian dao h~ khong qua 03 thang, c6 tinh thanh khoan cao, c6 khil nang chuy~n d6i d~ dang thanh cac lu<;mg
tien xac dinh va khong c6 nhieu rlli ro trong chuy~n d6i thanh tien.

Cae khoan phili thu
Cac khoan phili thu dugc trinh bay tren Bao cao tai chinh theo gia trj ghi s6 cac khoan phili thu khach hang va
phai fuu khac sau khi trir di cac khoan d1,lphong dugc I~p cho cac khoan ng phai thu kh6 doi.
D1,lphong ng phai thu kh6 doi dugc tdch l~p cho tirng khoan phai thu kh6 doi can cu van tu6i ng qua h~ clla cac
khoan ng ha~c dl,l'ki~n muc t6n thftt c6 th~ xay ra.

Tai san e6 dinh va khllu hao tal san c6 dinh
Tai san c6 dinh hilu hinh, tai san c6 dinh vo hinh dugc ghi nh~ theo gia g6c. Trong qua trinh sir dl,mg, tai san c6
dinh hilu hinh, tai san c6 dinh vo hinh dugc ghi nh~ thea nguyen gia, hao man luy k~ va gia tri can l~i.
Khftu haa dugc trich thea phuang phap duang th~g.
- Nha cira, v~t ki~n truc
May m6c, thi~t bi

Thai gian khftu haa dugc uac Hnh nhu sau:
05-50
03-'08

nam
nam

Phuang ti~n v~ tili

'10

nam

Thi~t bi van phong

'04-06

nam

Phdn mem quan Iy

08

nam

ChUng khoan dau ttr
Ch(mg khoan ddu tu dugc ghi nh~ thea gia g6c. C6 tuc va trai tuc nh~ dugc trang nam tai chinh dugc ghi nh~
giam gia v6n ch(mg khoan d6i vOi khoan lai d6n Hch truac ngay mua va ghi nh~ tang doanh thu ddu tu d6i vOi
phdn liii k~ tir ngay mua.
Cong ty ap d\mg phuang phap binh quan gia quyen di dl>ng d~ tinh gia v6n c6 phi~u ban ra va phuang phap dich
danh d~ Hnh gia v6n trai phi~u ban ra.
7


C6ng ty CP ch(mg khmin An Binh

Bao cao tai chinh

S6 101 Lang Hl;\- D6ng Da - Ha NQi

Quy 3 nam 2014

Cae khoiin diu tIr tili ehinh
Cac khoan ddu tu tai chinh tl;\ithai diSm bao cao, nSu:
C6 thm hl;\ll thu h6i ho~c dao hl;\ll kh6ng qua 3 thang kS tt! ngay mua khofm ddu tu d6 duQ'c coi la "tuang
duang ti~n";
C6 thm hl;\llthu h6i v6n duai 1 nam ho~c trong 1 chu IcY kinh doanh duQ'c phan IOl;\ila tai san ngful hl;\ll;
C6 thm hl;\llthu h6i v6n tren I nam ho~c han 1 chu IcY kinh doanh duQ'c phan IOl;\ila tai san dai hl;\ll.
D\f phOng giiim gia diu til' ngiin hl}n, dili hl}n
D\f phong giam gia ddu tu duQ'c I~p VaGthai diSm cu6i IcY la s6 chenh I~ch giua gia g6c Clla cac khoan ddu tu
duQ'c hl;\ch toan tren s6 kS to an Ian han gia tri thi tmang ho~c gia tr! hQ'P Iy cua chung tl;\i thm diSm I~p d\f
phong.
D6i vai cac khoan ddu tu ch(mg khoan: nSu ch(mg khoan dil duQ'c niem ySt thi gia tri thi tmang duQ'c tinh
theo gia giao dich binh quan tl;\ingay trich I~p d\f phong tren sa giao dich ch(mg khoan Ha NQi (HNX) ho~c
gia d6ng Clla tl;\ingay trich I~p d\f phong tren sa giao dich ch(mg khoan Thanh ph6 H6 Chi Minh (HSX); nSu
ch(mg khoan chua duQ'c niem ySt tren thi tmang ch(mg khoan thi gia tri thi tmang duQ'c xac dinh theo gia
giao dich binh quan tren thi tmang giao dich cua cac Cong ty dl;\i chung chua niem ySt (UPcom) tl;\i ngay l~p
d\f phong ho~c gia trung binh tren co sa gia giao dich duQ'c cung Clip t6i thiSu bai ba cong ty ch(mg khoan tl;\i
thm diSm I~p d\f phong. Tmang hQ'P khong thS xac dinh duQ'c gia tri thi tmang cua ch(mg khoan thi C6ng ty
kh6ng trich l~p d\f phong giam gia ch(mg khoan. D6i vai ch(mg khoan niem ySt bi huy giao dich, ngirng giao
dieh kS tlr ngay giao dich thu sau tra di thi gia tri thi tmang la gia tri s6 sach tl;\i ngay l~p bang can d6i gdn

nhk
D6i v6l cac khoan ddu tu gai hl;\ll VaGt6
bao cao tai chinh cua t6 chuc kinh tS khac

chuc

kinh tS khac,

muc

trich I~p d\f phong duQ'c xac dinh d\fa VaG

Chi phi di yay
Chi phi di yay duQ'c ghi nh~ VaG chi phi san xuat, kinh doanh trang nam khi phlit sinh, tm chi phi di yay lien
quan tr\fc tiSp dSn vi~e ddu tu xay d\fllg ho~e san xuat tai san da dang duQ'c tinh VaGgia tri cua tai san d6 (duQ'c
v6n hmi) khi c6 du cac di~u ki~n quy dinh trong Chudn m\fc KS toan Vi~t Nam s6 16 "Chi phi di vay".
Chi phi trii trmle
Cac chi phi tni tmac chi lien quan dSn chi phi san xuat kinh doanh Clla mQt nam tai chinh ho~e mQt chu ky kinh
doanh dUQ'e ghi nh~ la chi phi tni tmac ngful hl;\ll va duQ'c tinh VaG chi phi san xuat kinh doanh trong nam tai
chinh.
Cac chi phi dil phat sinh trong nam tai chinh nhung lien quan dSn kSt qua hOl;\tdQng san xuat kinh doanh cua
nhi~u nien dQ kS toan duQ'C hl;\ch toan VaG chi phi tra tmac dai hl;\ll dS phan b6 ddn VaG kSt qua hOl;\tdQng kinh
doanh trang cac nien dQ kS toan sau.
Chi phi phiii tra
Cac khoan chi phi th\fc tS chua phlit sinh nhung duQ'c trich tmac vao chi phi san xuat, kinh doanh trong nam d~
dam bao khi chi phi phat sinh th\fc tS kh6ng gay dQt biSn cho chi phi san xuat kinh doanh tren co sa dam bao
nguyen t~c phu hQ'P giua doanh thu va chi phi. Khi cac chi phi d6 phat sinh, nSu c6 chenh l~ch v6l s6 dil trich, kS
toan tiSn hanh ghi b6 sung ho~c ghi giam chi phi tuang (mg vai phdn chenh l~ch.
V6n ehU sO'hihl

v 6n

ddu tu eua ehu sa hUll duQ'c ghi nh~ theo s6 v6n th\fc g6p clla chu sa hUll.
LQ'inhu~ sau thu~ chua phan ph6i la s6 IQ'inhu~ tt! cac hOl;\tdQng Clla doanh nghi~p sau khi trit (-) cae khoan

Chi nh~n doanh thu
Doanh thu cung cdp djch v¥
Doanh thu cung cap dich V\l duQ'c ghi nh~ khi kSt qua cua giao dich d6 duQ'c xac dinh mQt cach dang tin c~y.
Tmang hQ'P vi~c cung Clip dich V\l lien quan dSn nhi~u nam thi doanh thu duQ'c ghi nh~ trong nam theo kSt qua
phdn cong vi~c dil hoan thanh VaG ngay I~p Bang can d6i k~ toan cua nam d6. KSt qua cua giao dich cung dp
dieh V\l duQ'c xac dinh khi thoa miln cac di~u ki~n sau:
8


C6ng ty CP ch(mg khmin An Binh

Bao cao tai chinh

S6 101 Lang H;.t- D6ng Da - Ha NQi

Quy 3 nam 2014

Doanh thu dugc xac djnh tuang d6i ch~c ch~;
Co kha nang thu dugc Igi ich kinh t~ tu giao dich cung cdp dich Vl,ldo;
Xac dinh dugc phful c6ng vi~c da horm thanh vao ngay l~p Bang Can d6i k~ toan;
Xac dinh dugc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung cdp dich Vl,ldo.

Doanh thu

vJ v6n kinh doanh, c6 tuc va l(li nhu(in aU(lc chia

Thu nh~p pMt sinh tu ti~n lai dugc ghi nh~ tren Bao cao k~t qua kinh doanh tren
C6 tuc, 19i nhu~
tu vi~c gop v6n.
3

duqc chia duqc ghi nh~

khi C6ng ty dugc quy~n nh~

C(J

sa d6n tich.

c6 ruc ho~c duqc quy~n nh~

19i nhu~

. GIA TRI KHOI Uf<}NG GIAO DICH CHUNG KHoAN THl/C HItN TRONG QilY 3 NAM 2014
Kh6i luqng giao dich CK tht,rc
hi~n trong Quy 3

Gia tri giao dich ch(mg khoan tht,rc
hi~n trong Quy 3
VND

Cua Cong ty ChUng kholln
C6 phi~u va ch(mg chi quy
Trai phi~u

6,205,181

8,378,140,107,363

6,196,881

8,300

78,140, I07,363
8,300,000,000,000

Cua nguiri d~u tu

327,869,000

4,112,505,000,000

C6 phi~u
Trai phi~u

327,869,000

4,112,505,000,000
12,490,645,107,363

334,074,181

4

30/09/2014
VND
Ti~n gui ngan hang
Ti~n gui cua nha d~u tu v~ giao dich ch(mg khoan (*)
Ti~n gui co kY h;.tn t;.ticac ngan hang

01/01/2014

VND

15,940,944,328

7,525,462,171

147,322,138,681

109,422,560,510

60,000,000,000

72,000,000,000

223,263,083,009

188,948,022,681

(*) Khoan ti~n gui cua nha d~u tu vao tai khoan cua C6ng ty t:;ilcac ngan hang d~ phl,lc Vl,lcho vi~c mua ban ch(mg

5

tu.

.cAc KHOA.N DAU TU TAl CHiNH NGAN H~N
30/09/2014
VND

VND
196,442,984,994

8,081,945,771

105,224,439,506

Ch(mg khoan chua niem y~t

36,959,255,388

71,310,345,488

Trai phi~u

19,908,200,000

m~i

Ch(mg khoan niem y~t

(496,833,071 )

D" phOng giam gill d~u t1r ngAn h~n (*)

64,452,568,088

6

01/01/2014

64,949,401,159

ChUng kholln thuong

19,908,200,000
(29,343,453,967)
167,099,531,027

. PHA.I THU HO~ T DQNG GIAO DICH CHUNG KHoAN
30/09/2014
VND
Phai thu lai hqp tac kinh doanh
Phi giao dich phai thu nha d~u tu
Phai thu thanh vien khac

9

c

~\'\~
, ~
),j'

.TIEN VA cAc KHOA.N TUONG DUONG TIEN

khoan va thanh toan bli tru mua ban ch(mg khoan cua nha d~u

c

01/01/2014
VND

1,054,587,533

923,744,860

1,390,282,667
2,444,870,200

1,390,282,667
2,314,027,527

~


Cong ty CP ch(mg khmin An Binh
S5 101 Lang H~ - D5ng Da - Ha NQi
7

Bao cao Uli chinh
Quy 3 nam 2014

,CA.C KHOAN pHAI THU mA.C
30/09/2014
VND
203,889,976,668
67,842,646,069
24,002,311,523
295,734,934,260

Phai thu NDT theo hgp d6ng Icyquy

Phai thu (mg tnrac ti€n ban ch(mg khoan cho NDT
Phai thu khac
8

,TAl SAN CO BJNH Hiru HINH
Nha Ctta,v~t ki€n
truc
VND
NGUYEN GIA.
sa dO' d~u nam
9,693,500,210
sa tang trong nam
10,390,700
Muasfun mm
Sa giam trong Dam
Gieimkhac

9

13,653,844,338

Phuang ti~n v~ tai,
truy€n dfut
VND
3,042,161,000

13,413,070,309

3,042,161,000

9,457,552,213

1,870,543,631

11,602,113,535

777,223,573
777,223,573

228,162,069
228,162,069

1,168,055,517
1,168,055,517
199,831,190
199,831,190
12,570,337,862

240,774,029
240,774,029

436,687,566
9,419,482,519
9,267,203,344

CQng
VND
26,389,505,548
10,390,700
10,390,700

240,774,029
240,774,029
26,159,122,219

10,390,700

Sa dO' cuai Dam
9,703,890,910
GIA. TRJ HAO MON LOY Kt
Sa dO' du Dam
274,017,691
Sa tang trong nam
162,669,875
Trich khdu hao
162,669,875
Sa giam troDg Dam
Gieimkhac
Sa dO' cuai nam
GIA. TRJ CON L~I
B~u Dam
Cuai Dam

May moc, thi€t bi
VND

01/01/2014
VND
136,876,480,643
29,455,820,848
53,029,966,821

219,362,268,312

..-...

'\01

199,831,190
199,831,190
10,034,944,596
4,196,292,125
3,378,125,713

2,098,705,700
1,171,617,369
943,455,300

14,787,392,013
13,588,784,357

.TAl SAN CO BJNH VO HINH

NGUYEN GIA.
sa dO' d~u Dam
Sa taDg trong Dam
Muasfun mm
Tang khac
Sa giam troDg Dam
Thanh 1y,nhugng ban
Gleimkhac
S6 dO' cuai Dam

GIA. TRJ HAO MON LOY Kt
Sa dO' d~u Dam
Sa taDg troDg Dam
Trich khdu hao
Tang khac
Sa giam troDg Dam
Thanh ly, nhugng ban
Gieimkhac
S6 dO' cuai Dam
GIA. TRJ CON L~I
B~u Dam
Cuai nam

~

Gia tri quy€n Slr
d\lng ddt
VND

Ph:ln m€m giao
dich, k€ toan
VND

125,000,000,000

26,509,804,185

151,509,804,185

402,110,000

402,110,000

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

402,1 10,000
151,107,694,185

15,241,807,039
2,431,571,472
2,431,571,472

15,241,807,039
2,431,571,472
2,431,571,472

402,110,000
402,110,000

402,110,000
402,110,000

17,271,268,511

17,271,268,511

11,267,997,146
8,836,425,674

136,267,997,146
133,836,425,674

125,000,000,000

125,000,000,000
11;000,000,000

CQDg
VND

ING
)' pt

NG
~~
~D

--=


C6ng ty CP ch(mg khoan An Blnh

Bao cao tai chinh

sb 101 Lang H~ - Dbng Da - Ha NQi

Quy 3 nam 2014

10 .cAc KHOAN BAu niTAI

cHiNH DAI H~N
30/09/2014

0110112014

VND

Biu to' dili h~n khae
C6 phi~u C6ng ty Tai chinh c6 phdn Di~n hJc

VND

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 .HEN NOP QUY H6 TR<} THANH ToAN
30/09/2014

01101/2014
VND

VND
Ti~n nQp ban d~u

120,000,000

120,000,000

Ti~n nQp b6 sung

5,736,318,899

5,736,318,899

Ti~n liii phiin b6 trong nam

2,421,607,227

1,646,063,375

S6 eu6i nim

8,277,926,126

7,502,382,274

30/09/2014

01/01/2014

12 .THUE vA cAc KHOAN pHAI NOP NHA. NUOC
VND

VND

185,296,294

Thu~ Gia tri gia tang

4,320,843

1,065,509,924

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

852,280,384

666,216,468

2,103,086,602

670,537,311

Quy~t toan thu~ cua C6ng ty se chiu S\l ki€m tra cua C(J quan thu~. Do vi~c ap d"mg lu~t va cac qui djnh v~ thu~
dbi vm nhi~u lo~i giao djch khac nhau co th€ dugc giai thich theo nhi~u cach khac nhau, sb thu~ dugc trlnh bay
tren Bao cao tai chinh co thS bi thay d6i theo quySt djnh cua C(J quan thuS.

13 .cAc KHOAN PHAI TRA, PHAI NOP NGAN H~N KHAc
30/09/2014

Nh~
Nh~

0110112014

VND
147,322, 138,681
744,000,000

kY quy, kY cugc nglfu h~ cua NDT
ti~n mua cb phiSu phlit hanh them cua KHMG

Nh~ kY quy, kY cugc nglfu h~ khac
Cac khoan phili tm, phili nQp khac

VND
109,421,966,877
30,040,000

356,000,000
4,540,087,228

190,000,000
1,174,985,250

152,962,225,909

110,816,992,127

14 . pHAI TRA HO~ T BONG GIAO DJCH CHUNG KHOA.N

30/09/2014

01101/2014

VND
Phili tni

Sa (Trung

VND

510,024,101

tam) Giao djch ch(mg khoan

313,327,794

Phili tril ngubi ban djch Vl,lh6 trg giao dich

454,836,876

111,322,989

Phili tril Trung tam lUll kY ch(mg khoan

121,619,308

340,473,035

1,086,480,285

765,123,818

15 .VAYVA. N<}NGA.NH~N
Biu ky

S6 yay trong ky

S6 tra trong ky

Cu6i

ky

Yay ngAn h~n
- Ngiin hang

150,012,355,352

1,823,799,613,271

1,768,878,725,021

204,933,243,602

ThOng tin ehi ti~t lien quan d~n cae khoan yay
Bao g6m cac hQ'P d6ng tin dl,lng va phl,lll,lc kern theo vai tbng sb ti~n yay la 204.933.243.602d6ng,

bb sung

k€ tir ngay nh~
Cl,lth€.

ml,lCdich yay

vbn lUll dQng hO<;ltdQng san xu~t kinh doanh, h6 trg tin dl,lng cho nha d~u tu, thai h~ yay tir 1-10 ngay
ng, liii su~t cho yay tir 8%, hlnh thuc dam bilo ti~n yay theo quy djnh cua tirng hQ'P d6ng
11


Cong ty CP ch(mg khoan An Binh

Bao cao tai chinh

s6 101 Lang H~ - D6ng Da - Ha NQi

Quy 3 nam 2014

16 . VON CHU

a)

SO HUU

Cae giao djeh v~ v6n vcn cae eM

sa hihI va phan

ph6i e6 tlfe, ehia IQi nhuij.n
Nam nay

VND

v 6n ddu ill cua chu

Vt5ng6p
Vt5ng6p
Vt5ng6p
Von g6p

d6u nam
tang trong nam
giam trong nam
cuoi nam

Co tirc, IQ'inhu~

b)

sa hihI

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

Quy 3 nam 2014
39,700,000
39,700,000

Ddunam
39,700,000
39,700,000

d1l.chia

d phi~u
s6 Im;mg c6 phi~u dang icy phat hanh
s6 Im;mg c6 phi~u d1l.ban ra c6ng chung

C6 phiiu ph6 thong

39,700,000

s6 Im;mg c6 phi~u dugc mua I~i
s6 luqng c6 phi~u dang luu hanh

C6 phiiu ph6 thong
Bang d6i ehi~u bi~n dQng v6n eho

39,700,000

39,700,000

39,700,000

10,000

10,000

sa hihI

v6n ddu ill cua chu

Quy dlJ phong
VND

VND
Nim 2013
T~i ngay 01/07/2013

39,700,000

39,700,000

M~nh gia c5 phi~u d1l.luu hanh (VND)

c)

Nam tru6'c

397,000,000,000

5,973,357,884

LQ'inhu~

chua
VND

(23,135,696,820)

Lai trong quy 3

448,191,754

CQng
VND
379,837,661,064
448,191,754

Tl}i ngay 30/09/2013

397,000,000,000

5,973,357,884

(22,687,505,066)

380,285,852,818

Nim 2014

T<.Ungay 01/07/2014
Lai trong quy 3

397,000,000,000

5,973,357,884

(15,661,078,585)
4,153,503,064

387,312,279,299
4,153,503,064

Tl}i ngay 30/09/2014

397,000,000,000

(11,507,575,521)

391,465,782,363

d) Chi ti~t v6n diu tlr eoa eho

5,973,357,884

sa hii'u

Cong ty C5 phfin Xu~t Nh~p kh~u T5ng
T~p doan Di~n IlJc Vi~t Nam
Ngan hang TMCP An Binh

Ong Dao M~
Khang
Cac c5 dong khac

30/9/2014
VND
168,705,620,000
114,868,530,000
20,650,000,000
25,150,000,000
67,625,850,000

TYl~
(%)
42.50%
28.93%
5.20%
6.34%
17.03%
100%

397,000,000,000

17 . DOANH THU HO~ T DONG KINH DOANH CHUNG

Tyl~
(%)
42.50%
28.93%
5.20%

6.34%
17.03%
100%

397,000,000,000

KHoAN
Quy 3 nam 2014
VND

Doanh thu hOl}tdQng kinh doanh ehtrng khoan

01/1/2014
VND
168,705,620,000
114,868,530,000
20,650,000,000
25,150,000,000
67,625,850,000

Quy 3 nam 2013
VND

27,871,079,301

11,385,731,848

7,587,265,332

3,034,274,821

Trong do:
Doanh thu ho~t dQng moi gi6'i ch(mg khoan
Doanh thu ho~t dQng ddu tu ch(mg khoan, gop v6n
Doanh thu d~i

Iy phat

hanh ch(mg khoan

Doanh thu ho~t dQng tu v~
Doanh thu luu icy ch(mg khoan
Thu cho thue sir d\lng tai san
Doanh thu khac
12

1,405,581,802

'280,788,468

10,620,008,890

1,606,818,570

49,698,526

212,325,727

267,595,149

264,354,315

76,818,182

25,454,545

7,864,111,420

5,961,715,402

27,871,079,301

11,385,731,848


Cong ty CP chUng khoan An Blnh

Bao cao tai chinh

S6 101 Lang H~ - D6ng Da - Ha NOi

Quy 3 nam 2014

18 ,CHI PHi HO~ T DONG KINH DOANH CHUNG KHoAN
Quy 3 nam 2014
VND

Quy 3 nam 2013
VND

Chi phi ho~t dong moi giai chUng khoan

4,175,182,139

Chi phi ho~t dong d~u tu chUng khoan, gop v6n

6,465,593,592

7,150,006

93,909,091

83,100,000

371,240,332

269,891,480

Chi phi ho~t dong tu vful
Chi phi hOl;ltdong lUll Icy chUng khoan
Chi phi d1,lphong

1,057,789,176

(460,075,664)

Chi phi khac

1,061,075,839

1,689,086,749

12,167,000,993

2,646,941,747

Quy 3 nam 2014

Quy 3 nam 2013

19 ,CHI PHi QUAN LV DOANH NGHI~P
VND
Chi phi nhan vien quan 1y
Chi phi v~t li~u, cong C\l d\lng C\l
Chi phi khau hao tai san c6 djnh
Thu~, phi va l~ phi

3,203,000,692
317,493,984

1,198,209,984

1,250,473,555

1,000,000

Chi phi djch V\l mua ngoai

1,894,556,796

Chi phi khac bfulg ti€n

20 ,THUE THU NJ4.P DOANH NGHI~P

4,100,710,275
10,389,432,159

1,832,301,263
1,693,943,839
8,297,213,333

Quy 3 nam 2014

Quy 3 nam 2013

Thu@ thu nh~p doanh nghi~p hi~n Moh
Tong 19i nhu~ ke toan truac thue
Cac khoi'm dieu chinh tang
Chi phi kh6ng h(1JJI~
Cac khoan dieu chinh giam
- C6 tuc, k;ri nhurjn aur;rcchia
- Chuyen 16 cac nam tmuc
Thue suat thue TNDN

5,191,878,830

20%

448,191,754

448,191,754
20%

1,038,375,766

Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

21 ,LAI CO BAN TREN

VND

3,016, 103,686
178,851,418

c6 PHIEU

Vi~c tinh toan liii co ban tren cfJ phi~u co th€ phan ph6i cho cac cfJ dong
dugc th1,lchi~n d1,latren cac s6 Ii~u sau :

sa hiIu cfJ ph~

Quy 3 nam 2014
VND
TfJng Igi nhu~ sau thu~
Cac khoan di€u chinh tang ho~c giam Igi nhu~ sau thu~ d€ xac
djnh Igi nhu~ ho~c 16 phan bfJ cho cfJ dong
hiIu cfJ phi~u
Lgi nhu~ ho~c 16 phan bfJ cho cfJ dong
hiIu cfJ phi~u PT

sa

phfJ thong cua Cong ty
Quy 3 nam 2013
VND

4,153,503,064

448,191,754

4,153,503,064

448,191,754

39,700,000

39,700,000

sa

CfJ phi~u phfJ thong lUll hanh binh quan trang nam
Lai coo ban treo c6 phi@u

105

11

22 ,NHUNG s1/ KI~N PM T SINH SAU NGA Y KET THDC KY KE ToAN NAM
Khong co s1,lki~n trQng y~u nao xay ra sau ngay l~p Bao cao tfli chinh doi hoi dugc di€u chinh hay cong b6 tren
Bao cao tai chinh.

NgtrOi I~p

Phl}m Thj Van

K@toan trtr011g

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