Báo cáo tài chính quý 2 năm 2013 - Công ty cổ phần Chứng khoán An Bình

CONG TY CO pHAN CHUNG KHoAN AN BiNH

BAo cAo TAl CHiNH
Quy 2 nam 2013


BaD CaD rai chfnh
Quy 2 nam 2013

Cong ty CP chung khoan An Binh
So 101- Lang H~ - £)ong £)a - Ha N9i

BANG CAN flOI ICE ToAN
DVT: VND

Tin" din ngay 30/06/2013
TAl sAN

MAS6

1

2

A - TAl sAN NGA.N H~N

Thuy€
tminh
3

100

30/6/2013

01101/2013
5

422,864,101,081

273,324,042,609

199,995,806,767

102,136,943,628

199,995,806,767

102,136,943,628

(100=110+120+130+140+150)
V.OI

I. Ti~n va cac khoan tUO'DgdUO'Dgti~n

110

1. Ti€n

111

II. Cac khoan diu tu tid chinh ngin h~n

1. Ddu tu ngl1n h;,m
2. Dt,rphong gifun gia ddu tu ngl1n h;,m(*)

120

Ill. Cac khoan phlii thu ngin h~n
1. Phai thu clla khach hang
2. Tra truac cho ngum ban
4. Phai thu hOl;ltd{lng giao djch chUng khoan
5. Cae khoan phai thu khae
6. Dt,rphong phai thu ngl1n h;,mkh6 doi(*)

130

IV. Hang t6n kho
V. Hi san ngin b~n khac
1. Chi phi tra truac ngl1n h;,m

140

2. Thu€ GTGT duqc khdu trlr
4. Tai san ngl1n h;,mkhac
B - TAl sAN DAI H~N
(200=210+220+240+250+260)

152
158

786,30 I ,000

200

181,725,661,269

183,472,233,932

153,247,829,992

155,973,098,315

15,351.718,698

16,433,169,172

68,496,067,091

57,937,230,736

121

92,020.101,774

81,505,259,911

129

(23,524,034,683)

(23,568,029,175)

151,387,161,191

111,164,147,423

11,206,160,880

13,582,733,000

132

514,625,793

3,534,718,400

135

2,046,267.383

1,999,523,661

138

143,275,968,865

95,454,293,029

V.11

131

139

(5,655,861.730)

(3,407,120,667)

V.02

ISO

2,985,066,032

2,085,720,822

151

2,198,765,032

1,322,319,933

II. Hi san c6 djnb
1. Tai san cfJ djnh hilu hinh
- Nguyen gia
- Gia trj hao man luy k€(*)
3. Tai san cfJ djnh vo hlnh
- Nguyen gia
- Gia trj hao man luy k€ (*)
4. Chi phi ddu tu xiiy dt,rng co ban do dang

220

IV. Cac khoan diu tu tai cbinh dai h~n
4. Ddu tu dai h;,mkhac
5. Dt,rphong gifun gia ddu tu tili chinh dai h;,m(*)

250

V. Hi san dai h~n khac
I. Chi phi tra truac dai h;,m
2. Tai san thu€ thu nh~p hoan ll;li
3. Ti€n n{lp Quy hi}trq thanh toan
4. Tai san dai h;,mkhac

260

T6NG CQNG TAl sAN (270=100+200)

V.04

221

V.05

222

28,950,386,269

223

(13,598,667,571

227

V.06

137,896,111,294

763,400,889

29,248,242,514
)

(12,815,073,342)
78,039,929,143

228

151,561,031,385

90,081,031,385

229

(13,664,920,091)

(12,041, I02,242)

230

258

61,500,000,000

V.04

20,000,000,000

20,000,000,000

20,000,000,000

20,000,000,000

259

261

V.07

262

V.09

263

V.10

268

270

8,477,831,277

7,499,135,617

254,465,587

165,058,379

7,502,382,274

6,708,580,222

720,983,416

625,497,016

604,589,762,350

456,796,276,541


Baa cao rai chfnh
Quy 2 nam 2013

Cong ty CP chang khoan An Binh
S0101- Lang H~ - £)ong £)a - Hi:! N9i

BANG CAN DOl KE ToAN
Till/t ilill ngay 30/06/2013 (fiip f/teo)

NGUONVON

MASO

Thuy€
trninh

30/6/2013

0110112013

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

300

224,752,101,286

79,655,096,202

I. NQ' ngin blJn

310

224,752,101,286

79,655,096,202

I.Vay va ng ngiln h1;Ul

311

105,028,154,835

2. Phai tra nguai ban

312

783,980,362

799,802,044

3. Nguai mua tra ti€n tru6c

313

117,500,000

105,000,000

4. Thue va cac khoan phlii nQp Nha nu6c

314

5. Phlii trli nguai lao dQng

315

6. Chi phi phai tra

316

7. Phai tra nQi bQ

317

8. Phai trli hOl;ltdQng giao djch ch(mg khoan

320

670,743,069

561,679,501

9. Phai tra hQ c6 tuc, g6c va liii trai phieu

321

60,475,810

479,788,800

116,484,524,930

75,302,867,026

379,837,661,064

377,141,180,339

379,837,661,064

377,141,180,339

397,000,000,000

397,000,000,000

10. Phai tra t6 chuc phat hanh ch(mg khoan

322

I I. Cac khoan phai tra, phai nQp ngiln h1;Ulkhac

328

12. DV phong phai tra ngiln h1;Ul

329

so HiJiJ

8 - VON CHl)
I - Vfin cho

(400=410+430)

sa hii'u

I. V6n ddu tu cua chu

411

6. Chenh l~ch tY gia h6i doai

416

7. Quy ddu ill phat tri€n

417

8. Quy dV phong tai chinh

418

9. Quy khac thuQc v6n chu
10. Lgi nhu~

sa hilu

sau thu€ chua phiin ph6i

II. Quy kben tbU'Ong, phUc IQ'i

V.12

V.13

400
410

sa hilu

V.08

V.16

609,991,527

373,391,436

410,212,208

1,462,866,396

586,518,545

569,700,999

-=

,~

5,973,357,884

5,973,357,884

419
420

:

J'

P1
G

(23,135,696,820)

(25,832,177 ,545)

604,589,762,350

456,796,276,541

430
f>

TONG CQNG NGUON VON (440=300+400)

NgU'OiI~p

440

K~ toan trU'Ong

PhlJrn Thj Van

~

~;(anA.$rN
TONG GIAM DOC

2


Cong ty CP chung khoan An Sinh
101-Lang H<;I- £>ong £>a - Ha N9i

Sao cao tai chfnh
Quy 2 nam 2013

KET

QuA HO~ T DONG KINH DOANH
Quy 2 nam 2013
Don vi tinh: VNl)
Nam nay

MASO

CHiTIEU
STT
I
I

Quy2

Nam trtrO'e

Loy k~ tir dfiu
nam

Loy k~ tir dfiu
nam

5

3

4

01

15,536,368,475

23,876,469,464

19,808,517,837

33,975,796,674

Doanh tllU hO
01.1

4,323,852,683

9,333,554,616

6,699,600,572

I 1,095,651,378

Doanh tllU hO
01.2

2,353,839,045

207,341,522

572,423,940

2,362,183,488

Doanh thu bilO liinh phat hanh chUng khoan

01.3

Doanh thu d

01.4

Doanh tllU hO
01.5

320,723,000

834,941,380

160,168,608

302,414,292

Doanh tllU luu IcY chUng khoan

01.6

268,432,121

728,636,976

450,740,327

539,409,746

2
Doanh thu

5

QU)' 2

5

rrongd6:

Doanh thu hO

uy thac

dfiu gia

01.7

Doanh thu cho thue Slr d\IDg tili san

01.8

93,021,092

145,366,547

Doanh tllU khac

01.9

8,176,500,534

12,626,628,423

11,925,584,390

19,676,137,770

2

Cae khoan giam trir doanh

3

Doanh thu thufin v~ ho~t d(lng kinh doanh (10=01-02)

10

15,536,368,475

23,876,469,464

19,808,517,837

33,975,796,674

4

Chi phi ho~t d(lng kinh doanh

II

4,396,137,729

4,303,482,610

7,754,817,628

12,534,005,723

5

LQ'i nhu~n g(lp eiia ho~t di}ng kinh doanh (20=10-11)

20

11,140,230,746

19,572,986,854

12,053,700,209

21,441,790,951

6

Chi phi quan Iy doanh

25

9,924,348,380

16,897,145,055

8,189,246,142

16,379,496,677

7

LQ'i nhu~n thufin tir ho~t di}ng kinh doanh

30

1,215,882,366

2,675,841,799

3,864,454,067

5,062,294,274

8

Thu nh~p khae

31

5,583,750

20,638,926

9

Chi phi khae

32

thu

02

nghi~p
(30=20-25)

727,950

2,753,192

518,891,017

519,536,682

40

5,583,750

20,638,926

II TAng 1Q'inhu~n k~ toan trtrO'e thu~ (50=30+40)

50

1,221,466,116

2,696,480,725

3,346,291,000

4,545,5 10,784

12 Chi phi thu~ TNDN hi~n hanh

51

13 Chi phi thu~ TNDN hoan I~i

52

14 LQ'i nhu~n sau thu~ TNDN ( 60=50-51-52)

60

1,221,466,116

2,696,480,725

3,346,291,000

4,545,510,784

15 Uii elYban tren eA phi~u

70

10 LQ'i nhu~n khae ( 40=31-32)

K~ Toan TfU'011g

Ph,m Thj Van

3

(518,163,067)

(516,783,490)

A


Baa cao tai chinh
Quy 2 nam 2013

Cong ty CP chling khoan An Blnh
So 101- Lang H~- Bong Ba - Ha N9i

BAo cAo

LUU CHUYEN TIEN T~

(T!teo plurung pluip gi6n tiip)
Quy 2 nam 2013

Mil

sa

I.

01

Thuy~t
minh

CHiTIEU

1.

LU1I chuy~n ti~n til' ho,t
chUng khoan
L{1i nhu{in tTiruc thu€

2.

lJi€u chinh cho cac khoiin

02
03
04

il(lng kinh

30/06/2013

VND

30/6/2012

VND

doanh

Khdu hao tai san c6 djnh
Cac khoan dl! phong
Uii, 16 chenh I~ch ty gia h6i dOlii chua thl!C hi~n

1,221,466,116

3,346,291,000

1,095,940,147
2,70 I ,904,412

1,462,773,132
(343,568,382)

05

Uli, 16 til ho~t dOng ddu tu

(7,233,164,696)

(12,497,585,787)

06
08

Chi phi l1iivay
L{1i nhu{in kin!t doan!t trU'uc n!tung tllllY dbi
van 11md{Jng

336,539,112
(1,877,314,909)

(8,032,090,037)

3.

09
10
1I
12
13
14
15
I6
20

21
22

Tang, giam cac khoan phai thu
Tang, giam hang tbn kho, chUng khoan thuang m~i
Tang, giam cac khoan phai tra (khong k~ lili vay
phai tra, thu~ thu nh~p doanh nghi~p phai nOp)
Tang, giam chi phi tra tmac
Tien l1iivay d1itra
Thu~ thu nh~p doanh nghi~p d1inOp
Tien thu khac til ho~t dOng kinh doanh
Tien chi khac cho ho~t dOng kinh doanh
Lim c!tuyin ti€n tllllan tir !to(lt d{Jng kinh doun!t

c!tung kllOan
11. Lu'U chuy~n ti~n til' ho,t il(lng il~u ttl'
I. Ti~n chi d~ mua s~m, xiiy dl!llg TSCD va cac tai
san dai h~ khac
2. Tien thu til thanh Iy, nhll<;mg ban TSCD va cac
tai san dai h~ khac

27

7.

30

Lim chuyin ti€n thuan tir hO(lt d{Jngdau tU'

31
32

Tien thu 11iicho vay, c6 t(rc va Ic;rinhu~

duc;rc chia

(21,007,160,784)

(11,028,437,401

(10,670,640,769)
29,369,307,680

14,342,577,792

(28,697,955,133)

(341,845,136)
(336,539,112)

311,703,798
107,006,760

(95,486,400)
(4,959,679,430)

(90,000,000)
(33,087,194,221 )

~
317,856,245

(76,925,000)

7,233,164,696
7,551,020,941

12,420,660,787

878,028,154,835

91,055,517,844

12,497,585,787

III. LU1I chuy~n ti~n til' ho,t il(lng tai chinh
I. Tien thu til phat hanh c6 phi~u, nh~ v6n gop cua
chu s6hihI
2. Ti~n chi tni v6n gop cho cac chu s6 hihI, mua I~i
c6 phi~u eua doanh nghi~p d1i phat hanh
duc;rc

33

3.

Tien vay ng~ h~, dai h~ nh~

34

4.

Tien chi tra ng g6e vay

35

5.

Ti~n chi tra nc;rthue tai chinh

36

6.

C6 t(rc, Ic;rinhu~

40

Lim cIlUyin ti€n thuan tir IIO(ltil{Jng tM c!tinh

105,028,154,835

91 ,055,51 7,844

50

LU1I chuy~n ti~n thU~D trong nam

107,619,496,346

70,388,984,410

(773,000,000,000)

d1itra eho chu s6 hihI

4

)


Cong

ty

Sao cao tai chfnh
Quy 2 nam 2013

CP chung khoan An Sinh

So 101- Lang H~- Bong Ba - Ha N9i

BAo cAo LUU CHUYEN TIEN T¥
(Til eo pllll'O'fIg pluip gion tiip)

Quy 2 nam 2013

Mi

Thuy~t

sa

CHi TIEU

60

Ti~n va cae khoan tlfong illfong ti~n tan il1lunam

61

Anh hu6ng eua thay d6i tYgia h6i doai quy d6i ngo~i t~

Nglfiri I~p

Ph:;.m ThjVan

minh

30/06/2013

30/6/2012

VND

VND

92,376,310,421

120,416,951,799

K~ toan trlfOng

l~
Llfong Tha

~ng

,

IA

H

< .

?

5


Cong
80101

ty

Bao cao

CP chU'ng khoan An Blnh

rai chinh

Quy 2 nam 2013

Lang H~- Dong Da - Hi! N('li

BAN THUYET MINH

BAo cAo

TAl CHiNH

Quy 2 nam 2013
THONG TIN CHUNG
Hlnh thli'c sO' hihl van

Cong ty cb phful Ch(mg khmin An Binh thanh l~p va ho~t dOng theo Gidy Ch(mg nh~ dling ky kinh doanh s6
0103013960 ngay 26 thang 09 nam 2006 do Sa K€ ho~ch va Ddu til Thanh ph6 Ha NOi cdp va theo Quy€t dinh
s6 16/UBCK-GPHDKD
ngay 29 thang 09 nam 2006 cila chil tich Uy ban Ch(mg khmin Nha nl1ac, Quy€t dinh
sua dlii Gidy phep thanh I~p va ho~t dOng s6 I 78/UBCK-GP ngay 10 thang 12 nam 2008 va cae quy€t dinh v€
vi~c thanh l~p chi nhanh cila Uy Ban Ch(mg khoan Nha nl1ac
Tn,l

sa chinh

cila Cong ty t~i: s6 101 - Lang H~ - D6ng Da - Ha NOi.

Y6n di€u I~ cila Cong ty la: 397.000.000.000 VND (Ba tram chin ml1ai bay ty d5ng). Tl1ang dl1ang 39.700.000
eli phful, m~nh gia mOt eli phfulia 10.000 YND.

Cong ty eo cae don vi tr.,e thuQc sau:
Ten

Dia chi

Ho~t dQng kinh doanh ehinh

P201 Toa nha Smart Yiew 161163-165 Trful Hung D~o, P. Co
Giang, Q 1- TP H5 Chi Minh
s6 97 Di~n Bien Phil, P Minh
Khai, TP Hai Phong

Moi giai ch(mg khoan

Chi nhanh Da Nfulg

s6 9 Yen Bai - P Hili Chau 1 - Q
Hili Chau - TP Da Nfulg

Moi giOi ch(mg khoan

Chi nhanh Thai Sinh

s6 399 Le Quy Don - Phl10ng
Le H5ng Phong - TP Thai Binh

Moi giai ch(mg khoan

Chi nhanh B~c Ninh

s6 10 Nguyen Dling D~o Phl10ng Ti€n An - TP B~c Ninh

Moi giai ch(mg khoan

Chi nhanh yang Tau

s6 21 Le LQ"i- TP yang Tau Tinh Ba Ria - yang Tau

Moi giai ch(mg khoan

Chi nhanh Thanh Ph6 H5 Chi Minh

Chi nhanh Hai Phong

Moi giai ch(mg khoan

Nganh nghS kinh doanh
Ho~t dOng chinh cila Cong ty la:
Moi giOi ch(mg khoan;
T\f doanh ch(mg khoan;
Til vdn ddu til ch(mg khoan.
Til vdn tai chinh doanh nghi~p
Bao Hlnh phat hanh ch(mg khoan;
LI1UIcY ch(mg khoan.

2

. CHt DQ vA CHiNH SACH KE ToAN Ap Dl)NG T~I CONG TY
Ky k~ toan, don vi tiSn t~ SU' d\lng trong k~ toan
Ky k€ toan nam eila Cong ty b~t ddu tit ngay 01/01 va k€t thue vao ngay 31/12 hang nam.
Dan vi ti€n t~ su dt,lDgtrong ghi chep k€ toan ia d5ng Yi~t Nam (VND).
6


Cong ty CP chU'ng khoan An Sinh
So 101 Lang H,? - Bong Ba - Ha Nl)i
Chuin

Sao cao

rai chfnh

Quy 2 nam 2013

mlfc va ChS dl} kS toan ap dl,mg

chi 0<5 ki taem ap d"mg
Cong ty ap d\mg Ch6 d9 K6 toan doanh nghi~p ban hanh theo Quy6t djnh s6 15/2006/QD-BTC ngay 20/3/2006
da duQ'c sua d6i, b6 sung theo quy djnh t~i Thong tu 244/2009/TT-BTC ngay 31/12/2009 cua B9 tmang B9 Tai
chinh va Thong tu s6 95/2008/TT-BTC ngay 24 thang 10 nam 2008 cua B9 Tai chinh v~ vi~c Huang dful k6 toan
ap d\Jng d6i vai cong ty chUng khoan da duQ'c sua d6i, b6 sung theo Thong tu 162/2010/TT-BTC
ngay
20/1 0/20 I 0 cua BQ Tai chinh.

Tuyen b6 vJ vi?c tuan thil Chu&nmllC ki toan va chi 0<5 ki toan
Cong ty da ap d\Jng cac Chudn m\fc k6 toan Vi~t Nam va cac van ban huang ddn Chudn m\fc do Nha nuac da
ban hanh. Cac bao cao tai chinh duQ'c I~p va trinh bay theo dung mQi quy djnh cua timg chudn m\fc, thong tu
huang dful th\fc hi~n chudn m\fc va Ch6 dQ k6 toan hi~n hanh dang ap d\Jng.

Hlnh thUc ki toan ap d"mg
Cong ty ap d\Jng hinh thuc k6 toan tren may vi tinh.
Ti~n va cac khoan tU"ang dU"ang ti~n
Ti~n va cac khoan tuang duang ti~n bao g6m ti~n m~t t~i quy, ti~n gui ngiin hang, cac khoan d~u tu nglin h~n co
thai gian dao h~ khong qua 03 thang, co tinh thanh khoan cao, co kha nang chuy~n d6i d~ dang thanh cac luqng
ti~n xac djnh va khong co nhi~u rui ra trang chuy~n d6i thanh ti~n.
Cac khoan phai thu
Cac khoan phai thu duQ'c trinh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu khach hang va
phai thu khac sau khi trir di cac khoan d\f phong duQ'c I~p cho cac khoan nQ'phai thu kho doi.
Tai san c6 dinh va khdu hao tai san c6 dinh

su

Tai san c6 djnh hihl hinh, tai san cb dinh vo hinh duQ'c ghi nh~ theo gia gbc. Trong qua trinh
d\Jng, tai san c6
djnh hihl hinh, tai san cb dinh vo hinh duQ'c ghi nh~ theo nguyen gia, hao mon luy k6 va gia trj con I~i.

Khftu hao duQ'c trich theo phuang phap du6ng thling. Tho; gian khftu hao duQ'c uac tinh nhu sau:
- Nha cua, v~t ki~n truc
May moc, thi6t bj

05-50
03-'08

nam
nam

Phuang ti~n v~ tai

'10

nam

Thi6t hj van phong

'04-06

nam

Ph~ m~m quan Iy
08
nam
TSCD thue tai chinh duQ'c trich khftu hao nhu TSCD cua Cong ty. Dbi vai TSCD thue tai chinh khong chilc chlin
ChUng khoan diu tu"
ChUng khoan d~u tu duQ'c ghi nh~ theo gia g6c. C6 tuc va trai tuc nh~ duQ'c trong nam tai chinh duQ'c ghi nh~
giam gia v6n chUng khoan dbi vm khoan lai d6n tich tmac ngay mua va ghi nh~ tang doanh thu dAu tu dbi vai
ph~ lai k~ tir ngay mua.

Cong ty ap d\Jng phuang phap binh quiin gia quy~n di dQng d~ tinh gia vbn e6 phi~u ban ra va phuang phap dieh
danh d~ tinh gia vbn trai phi~u ban ra.
ChUng khoan mua ban theo h'!P dang mual ban h,ll (h'!P dang h'!P tac diu tu" cA phin)
Cac giao djch chUng khoan lien quan d~n vi~c mua/ ban chUng khoan tirl eho khaeh hang va ban I~i ehol mua I~i
tir ehinh xac khach hang do vao mQt ngay C\Jth~ trong tuang lai vm gia e\J th~ duQ'c gQi la cae hqp d6ng hqp tac
dAu tu c6 ph~. Khi co cac giao djch, Cong ty ghi nh~ vao s6 saeh mQt khoan tai san! nQ' phai tra blmg vai gia
ban l~il mua l~i vao mQt ngay C\Jth~ trang tuang lai. Ph~ ehenh l~ch giUa gia ban I~il mua l~ va gia mua/ ban se
duQ'c ghi nh~ nhu la mQt khoan nQ' phai tra (doanh thu ghi nh~ tmac)/tai san (chi phi eha k6t chuy~n ) va se
duQ'c phiin b6 theo phuang phap du6ng thling vao bao eao k6t qua ho~t dQng kinh doanh nhu la mQt khoan thu
nh~pl chi phi theo t~ai h~ cua hqp d6ng .
7


Cong
80101

ty

CP chUng khoan An Sinh

Sao cao rai chfnh

Lang Ha - Elong Ela - Ha N9i

Quy 2 nam 2013

Cae khoan (liu to'tili ehinh
Cac khoan d~u tu tai chinh tl;}ithai di€m bao cao, n~u:
C6 thm hl;}nthu h6i hoi;ic dao hl;}nkh6ng qua 3 thang k€ tiT ngay mua khoan d~u tu d6 duqc coi la "tuang
duang ti€n";

C6 thm hl;}nthu h6i v5n dum 1 nlim hoi;ic trong 1 chu IcYkinh doanh duqc phan IOl;}iIa tai san ngfut hl;}n;
C6 thai hl;}nthu h6i v5n tren 1 nlim hoi;ic han 1 chu IcYkinh doanh duQ'c phan IOl;}ila tai san dai hl;}n.

Chi phi iii yay
Chi phi di vay duqc ghi nh~ VaGchi phi san xudt, kinh doanh trong nlim khi ph<:itsinh, triT chi phi di vay lien
quan tqrc ti€p d~n vi~c d~u tu xay d\fIlg hoi;ic san xudt tai san da dang duQ'c Hnh vao gia trj cua tai san d6 (duQ'c
v5n hoa) khi c6 du cac diSu ki~n quy djnh trong ChufuJ ml,fCK~ toan Vi~t Nam s5 16 "Chi phi di vay".

Chi phi tra truO"e
Cac chi phi tra truac chi lien quan d~n chi phi san xudt kinh doanh cua m(lt nlim tai chinh hoi;ic m9t chu ky kinh
doanh duQ'c ghi nh~ la chi phi tra truac ngfut hl;}nva duQ'c tinh VaG chi phi san xudt kinh doanh trong nlim tai
chinh.
Cac chi phi da phat sinh trong nlim tai chinh nhung lien quan d~n k~t qua hOl;}td9ng san xudt kinh doanh cua
nhiSu nien d(l k~ toan duQ'Chl;}chtoan VaG chi phi tra truac dai hl;}nd€ phan b6 d~ vaG k~t qua hOl;}td(lng kinh
doanh trong cac nien d9 k~ toan sau.

Chi phi phii tra
Cac khoan chi phi thl,fc t~ chua phat sinh nhung duQ'c trich truac VaGchi phi san xudt, kinh doanh trong nlim d€
dam bao khi chi phi phat sinh thl,fc t~ kh6ng gay d(lt bi~n cho chi phi san xudt kinh doanh tren CC1
dam bao
nguyen tll.c phil hQ'P giua doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u c6 chenh l~ch vai s5 da trich, k~
toan ti~n hanh ghi b6 sung hoi;ic ghi giam chi phi tuang (mg vm phfuJ chenh l~ch.

sa

van ehti sa hiro

It'

v 5n

5

d~u tu cua chu

sa hiiu

duQ'Cghi nh~ theo s5 v5n thl,fc g6p cua chu

sa hiiu.

N

LQ'i nhu~ sau thu~ chua phan ph5i la s5 lQ'inhu~ tiT cac hOl;}td(lng cua doanh nghi~p sau khi triT (-) cac khoan
diSu chinh do ap d"mg h6i t5 thay d6i chinh sach k~ toan va diSu chinh h6i t5 sai s6t tr9ng y~u cua cac nlim
truac. LQ'i nhu~ sau thu~ chua phan ph5i c6 th€ duQ'c chia cho cac nha d~u tu dl,fa tren tY I~ g6p v5n sau khi
duQ'c H(li d6ng quan trj phe duy~t va sau khi da trich I~p cac quy dl,f phong theo EliSu Ie C6ng ty va cac quy djnh
cua phap Iu~t Viet Nam.

Ghi nh~n doanh thu
Doanh thu eung c6p dieh

Vii

Doanh thu cung cdp djch V\l duQ'c ghi nh~
Truang hQ'P viec cung cdp djch v\llien quan
phfuJ c6ng vi~c da hoan thanh vao ngay I~p
djch V\l duQ'c xac djnh khl thoa man cac diSu

khi k~t qua cua giao djch d6 duQ'c xac djnh m(lt cach dang tin c~y.

d~n nhiSu nlim thl doanh thu duQ'c ghi nh~ trong nlim theo k~t qua
Bang can d5i k~ toan cua nlim d6. K~t qua cua giao djch cung cdp
kien sau:

Doanh thu duQ'c xac djnh tuang d5i chll.c chll.n;
C6 kha nang thu duQ'c IQ'iich klnh t~ tiT glao djch cung cdp djch

V\l

d6;

Xac djnh duQ'c ph~ c6ng vi~c da hoan thanh vao ngay I~p Bang Can d5i k~ toan;
Xac djnh duQ'c chi phi phat sinh cho giao djch va chi phi d€ hoan thanh giao djch cung cdp djch V\l d6.
Doanh thu

v€

vt5n kinh doanh, et5 tue va 1t;Jinhugn au,!e ehia

Thu nh~p phat sinh tiT tiSn lai duQ'c ghi nh~
C6 tuc, Iqi nhu~
tiT vi~c g6p v5n.

duQ'c chia duQ'c ghi nh~

tren Bao cao k~t qua kinh doanh tren CC1
khi C6ng ty duQ'c quySn nh~

8

sa d6n

dch.

c6 tuc hoi;ic duqc quySn nh~

IQ'inhu~


Cong ty CP chung khoan An Sinh
80101

3

Sao cao Tai chfnh
Quy 2 nam 2013

Lang H~ - Bong B8 - Ha N9i

QUY

. GIA TRI KHOI LlfQNG GIAO DICH CHUNG KHoAN THl/C HI~N TRONG
Kh6i IUQ11ggiao djch CK th\lc
hi~n !rong Quy 2

2 NAM 2013

Gia trj giao djch chUng khoan th\lc
hi~n trong Quy 2

VND
9,989,512

42,730,955,631

9,989,512

42,730,955,631

Cua ngO'iri dAu to'

166,678,000

1,870,052,000,000

C6 phi~u
Tnii phi~u

166,678,000

1,870,052,000,000

176,667,512

1,912,782,955,631

Cua Cong ty ChUng kholln
-

4

C6 phi~u va chUng chi quy
Tnii phi~u

. TIEN vA cAc KHOAN TlfONG DlfONG TIEN
30/06/2013

01/01/2013

VND
Ti~n glii ngan hang
Ti~n glii cua nha dfiu tu v~ giao djch chUng khoan (*)

VND

85,756,531,615

27,750,418,730

114,239,275,152

74,386,524,898

199,995,806,767

102,136,943,628

(*) Khoan ti~n glii cua nha dfiu tu van tai khoan cua Cong ty t?i cac ngiin hang d€ ph\lc V\l cho vi~c mua ban chUng
khoan va thanh toan biJ trir mua ban chUng khoan cua nha dfiu tu.

5

cAc KHOAN DAu Tlf TAl CHiNH NGAN H~N
30/06/2013

01/01/2013

VND
Chung

Dl}'

92,020,101,774

kholln thO'O"Dgm\l.i

-=

81,505,259,911

G

ChUng khoan niem y~t

16,689, I09,486

6,174,267,623

ChUng khoan chua niem y€t

54,268,737,326

54,268,737,326

G

Trai phi€u

19,908,200,000

19,908,200,000

ChUng khoan hqp tac kinh doanh

1,154,054,962

phOng giam gill dAu to' ngin h,n (*)

(23,524,034,683

1,154,054,962
)

(23,568,029,175)
57,937,230,736

. PHAI THU HO~ T Dc)NG GIAO DICH CHUNG KHoAN
30/06/2013

VND

Phai thu liii hqp me kinh doanh
Phi giao djch phaf thu nha ddu ttl
Phai thu thanh vien khac

7

)1

P

68,496,067,091

6

VND

01/0 1/2013

VND

655,984,716

609,240,994

1,390,282,667

1,390,282,667

2,046,267,383

1,999,523,661

30/6/2013

01/01/2013

. cAc KHOAN pHAI THU KHAC

VND
Phai thu NDT theo hqp d6ng kY quy
Phai thu Ung truac ti~n ban chUng khoan cho NDT
Phai thu khac
9

VND

120,447,167,301

78,429,032,577

20,816,558,438

15,0 I 0,052,756

2,012,243,126

2,015,207,696

143,275,968,865

95,454,293,029


Gong

ty

GP chltng khoim An Blnh

So 101 Lang

8

H'il -

f)ong f)a -

Ha

Baa cao Hi

N(>i

chfnh

Qu'! 2 nam 2013

TAl sAN CO DJNH

NCUYEN

May moe, thi~t bi

Phuang ti~n v~
tai, truy~n ddn

TSCE> vo hinh
(PhfuJ m~m GO,

CQng

VNO

VNO

VNO

VND

CIA
26,206,081,514

S6 dlf diu Dam

90,081,031,385

119,329,273,899

32,850,000

61,500,000,000

61,532,850,000

32,850,000

61,500,000,000

61,532,850,000

330,706,245
330,706,245

20,000,000
20,000,000

350,706,245
350,706,245

S6 taDg troDg Dam
Mua slim mai
S6 giam troDg Dam
Gilim khae
S6 dlf cu6i Dam

3,042,161,000

25,908,225,269

3,042,161,000

151,561,031,385

180,511,417,654

11,248,745,791

1,566,327,551

12,041,102,242

24,856,175,584

820,350,419

152,108,052

1,630,891,928

2,603,350,399

820,350,419

152,108,052

1,630,891,928

2,603,350,399

7,074,079

7,074,079

195,938,321
195,938,321

CIA TRJ HAO MON LUY KE
S6 dlf diu Dam
S6 taDg troDg Dam
Trfch khdu hao
S6 giam troDg Dam
Gilim khae

188,864,242
188,864,242
11,880,231,968

S6 dlf cu6i Dam

1,718,435,603

13,664,920,091

27,263,587,662

CIA TRJ CON L~I
Diu Dam

14,957,335,723

1,475,833,449

78,039,929,143

94,473,098,315

Cu6i Dam

14,027,993,301

1,323,725,397

137,896,111,294

153,247,829,992

Tlnh hlnh diu tlf tal san c6 djDh va trang thi~t bj

v 5n

di~u l~ tinh d~n ngay
30/6/2013

Tai san e5 dinh va trang thi~t bi
Chi tieu
Nguyen gia

397,000,000,000

Khdu hao
Gia tri con hili

9

. cAc

KHoAN

DAu TUTAI

CHiNH

Gia tri (VNO)
180,511,417,654

0.45

(27,263,587,662)
153,247,829,992

0.39

A

DAI H~N
30/06/2013
VNO

Diu tlf dai h~n khlic
C6 phi~u Cong ty Tai ehinh e6 phfuJ E>i~nhIe

10 . TlEN N()P QUY HO TRQ THANH

Ty l~ tai san e5 dinh
va trang thi~t bi so
vai V5n di~u I~

01/01/2013
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

ToAN
30/06/2013
VND

01/01/2013
VNO

Ti~n nQp ban dftu

6,708,580,222

Ti~n nQp b6 sung

69,157,806

185,584,101

724,644,246

539,862,901

7,502,382,274

6,708,580,222

Ti~n liii philn b6 trong nam
S6 cu6i Dam
10

5,983,133,220


Sao CaD rai chfnh

Cong ty CP chUng khoan An Sinh
Lang H~ - £long £l8 - Ha N9i

80101

Quy 2 nam 2013

11 . THUE vA. cAc KHOAN pHAI NOP NHA. Nu"6c
30/06/2013
VND
Thu€ Gia tri gia tang

12,065,722

01/01/2013
VND
27,110,910

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

597,925,805

346,280,526

609,991,527

373,391,436

Quy€t toan thu€ cua Cong ty se chiu S\f ki~m tra cua co quan thu€. Do vi~c ap d\lng lu~t va cac qui djnh v~ thu€
d6i "oi nhi~u lo~i giao dich khac nhau c6 th~ duQ'c giai thich theo nhi~u cach khac nhau, s6 thu€ du<}c trinh bay
tren Bao cao tai chinh c6 th~ bi thay d6i theo quy€t dinh cua CCI quan thu€.

13 . cAc KHOAN pHAI TRA, PHAI NOP NG.A.NH~N KHAc
31/12/2013

VND
Bao hi~m xii hQi
Bao hi~m yt€
Bao hi~m thdt nghi~p
Nh~ kY quy, kY cu<}c ng~n h~
Nh~

91,919,600
13,393,800
5,901,400
114,946,631,448

ti~n mua c6 phi€u phcit hanh them cua KHMG

1,340,000

Cac khoan phai tni, phai nQp khac

01/01/2013
VND

74,320,478,006
190,1 82,000

1,425,338,682

792,207,020

116,484,524,930

75,302,867,026

13 . pHAI TRA HO~ T DONG GIAO DICH CHUNG KHoAN
30/06/2013
VND

VND

Phai tra S6 (Trung tam) Giao dich chUng khoan

207,985,369

194,067,423

Phai tm nguai ban djch

354,513,700

239,014,083

108,244,000

128,597,995

670,743,069

561,679,501

V\I

h6 trQ'giao djch

Phai tra Trung tam lUll kY chUng khoan

14
a)

01/01/2013

VON CHU SO Hirv
Cae giao djeh v~ van v6i cae ehti

sa hii"uva pMn

phai ell ttrc, ehia 1Qinhu,n
Nam nay
VND

V6n d~u ill cua chu s6 hihJ

V6n gop d6u nam
V6n gop tang trang nam
V6n gop giam trang nam
V6n gop eu6i nam
C6 tirc, lqi nhu~

Nam truoc
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

dii chia

cd tue, l(1inhu?lnehia tren l(fi nhu?lnnam truae
cd tue, l(1inhu?lnt(lm ehia tren l(fi nhu?lnnam nay
b)

cll

phi~u
Quy 2 nam 2013
39,700,000

S6 luqng c6 phi€u dang kY phat hanh
S6 luqng c6 phi€u dii ban ra cong chung

cd phi€u phd thong

D~unam
39,700,000

39,700,000

39,700,000

39,700,000

39,700,000

S6 luqng c6 phi€u du<}c mua I~i
S6 luqng c6 phi€u dang luu hanh

cd phi€u phd thong
M~nh gia c6 phi€u dii lUll hanh (VND)

11

39,700,000

39,700,000

39,700,000

39,700.000

10,000

10,000

Cong

ty

Sao CaD rai chinh

CP chUng khoan An Sinh

So 101 Lang

He;t -

£long £l8 -

HE! N9i

Quy 2 nam 2013

15 . DOANH THU HO~T DONG KINH DOANH CHUNG KHoAN
Quy 2 nam 2013
VND

Doanh thu ho~t d(lng kinh doanh chUng khoan

Quy 2 nam 2012
VND

15,536,368,475

19,808,517,837

Doanh thu hOliitdQng moi giai chUng khoan

4,323,852,683

6,699,600,572

Doanh thu hOliitdQng d~u tu chUng khoan, hqp tac KD

2,353,839,045

572,423,940

Doanh thu hOliitdQng tu vdn

320,723,000

160,168,608

Doanh thu lUll ky chUng khoan

268,432,121

450,740,327

Trong do:

Doanh thu biw Hlnh phat himh chUng khoan
Doanh thu dliiiIy phat himh chUng khoan

Doanh thu hOliitdQng uy thac dllu gia
93,021,092

Thu cho thue Slr d"mg tili san
Doanh thu khac

8,176,500,534

11,925,584,390

15,536,368,475

19,808,517,837

Quy 2 nam 2013

Quy 2 nam 2012

VND

VND

Chi phi hOliitdQng moi giai chUng khoan

1,265,051,0 I 0

2,1 15,684,062

Chi phi hOliitdQng d~u tu chUng khoan, gop v6n

1,978,525,466

5,839,670,712

16 . CHI PHi HO~T DONG KINH DOANH CHUNG KHoAN

Chi phi hOliitdQng tu vdn

56,000,000

Chi phi hOliitdQng lUll kY chUng khoan

290,806,834

492,399,717

Chi phi d'l phong

453,163,349

(402,168,382)

352,591,070

Chi phi khac

(290,768,481 )

4,396,137,729

7,754,817,628

Quy 2 nam 2013

Quy 2 nam 2012

17 . CHI PHi QuAN LY DOANH NGHIE:P
VND
Chi phi nhiin vien quan Iy

VND

3,363,558,050

3,371,541,922

92,349,715

139,565,784

A

Chi phi khllu hao tili san c6 djnh
Thu~, phi va l~ phi
Chi phi djch Vl,lmua ngoai

1,291,878,468

1,462,773,132

H

Chi phi khac bang ti~n

4,919,480,844

2,804,890,372

9,924,348,380

8,189,246,142

Chi phi v~t li~u, cong Cl,ldl,lng Cl,l

18 . LAI

257,08 I ,303

410,474,932

co BAN TREN c6 PHIEU

Vi~c tinh toan liii C(J bim tren c6 phi~u co th~ phiin ph6i cho cac c6 dong sa hiiu c6 ph~
duQ'c th'lc hi~n d'la tren cac s6 li~u sau :

T6ng IQ'inhu~

sau thu~

ph6 thong Clla C6ng ty

Quy 2 nam 2013

Quy 2 nam 2012

VND
1,22 I ,466,116

VND
3,346,291,000

1,221,466,116

3,346,291,000

Cac khoan di~u chinh tang ho~c giiun lQ'inhu~ sau thu~ d~ xac
djnh lQ'i nhu~ ho~c 16 phiin b6 cho c6 dong sa hiiu c6 phi~u
ph6thong

Cae khoan tJiJu ehinh tang
Cae khoan tJiJu ehinh giam
LQ'i nhu~
thong

ho~c 16 phiin b6 cho c6 dong sa hiiu c6 phi~u ph6

C6 phi~u ph6 thong lUll hanh binh quiin trong nam

Lai

CO"

ban tren c6 phi~u
12

39,700,000
31

39,700,000

84

/


Cong ty CP chCtng khoan An Binh

Bao cao

So 101 Lang Hi? - f)ong f)a - Ha N9i

rai

chfnh

Quy 2 nam 2013

19 . NHUNG Sf! KItN PIlAT SINH SAD NGA Y KET THDe KY KIt ToAN NAM
Kh6ng co sI! ki~n trQng y€u mio xay ra sau ngay I~p Bao cao tai chinh dbi hoi duQ'c dieu chinh hay c6ng
Bao cao tai chinh.

NgU'irll~p

Kl! toan trU'Ong

Ph\lID Thj Van

13

b6 tren


A9S»
CHUNG

CQNG UOA

KHoAN AN BiNH

S6~

xA HQI CUU NGUiA VI~T NAM

DQc I~p - Tt}' do - H~nh phuc
------00000-------

... IABS-CV

Ha N9i, ngay 18 thting 7 nam 2013

"V/v: giai trinh kit qua kinh doanh quy 2

niim 2013"

Kinh gfri:

Uy

ban chung khoan Nhil NucYc

SO-giao dich chung khoan Hil NQi
SO-giao dich chung khoan H6 Chi Minh.

Can Cll theo quy djnh t~i diem 3.2 DiSu 10 cua thong tu s6 52/20 12/TT -BTC ngay 05 thang 4 nam 2012
cua B<)tai chinh huang dfin vS cong b6 thong tin tren thj truemg chUng khoan.
Ciin Cll k~t qua ho~t d<)ng san xUlh kinh doanh quy 2 nam 2012 va quy 2 nam 2013 Clla Cong ty CP
chUng khoan An Sinh (ABS).
STT

Chi tieu

Quy 2/2013

Quy 2/2012

Chenh leeh

So sanh

a

b

c

d

e=c-d

f=e/d

15,536,368,475

19,808,517,837

(4,272,149,362)

-22%

4,396,137,729

7,754,817,628

(3,358,679,899)

-43%

9,924,348,380

8,189,246,142

1,735,102,238

21%

1,221,466,116

3.346,291,000

(2,124,824,884 )

-63%

1 Doanh thu thufuJ
2 Chi phi hOl;ltdQng kinh doanh
3 Chi phi Quan
4 Lqi nhu~

Iy doanh

nghi~p

sau thu~ TNDN

ABS xin giai trinh bi~n d<)ng IQ'inhu?n sau thu~ tren 10% giii'a hai ky bao cao nhu sau:
-

Doanh tim thufu1 quy 2/2013 giam 22% so vai quy 2/2012 do anh hu6ng cua tinh hinh kinh t~ kh6
khiin noi chung va thj truemg chUng khoan S\lt giam noi.rieng dfin d~n ho~t d<)ng giao djch Clla nha
d~u tu giam m~nh va doanh thu ho~t d<)ng cua cong ty S\lt giam dang ke.

- . Chi phi quan Iy doanh nghi~p quy 2/2013 tang 21 % so vai cling ky nam truac la do trong ky Cong

ty trich I~p nQ'phai thu kho doi 2,2 ty d6ng.
Tren day la giai trinh cua ABS, xin bao cao Uy ban chUng khoan nha nuac va cac

sa giao

djch duQ'c bi~t.

No; nhan:
- Nhutren
- Luu VT, KT

ff~~4~.%
PHO TONG GIAM

Cong ty c6 ph~n ChUng Khoan An Binh
101 Lang H(l, £l6ng £la, Ha NQi, Vi$t Nam'
Tel: (84 4) 35624626 Fax: (84 4) 3562 4628

I

An Binh Securities Joint Stock Company
101 Lang Ha Str., Dong Da Dis!., Hanoi, Vietnam.
Tel: (84 4) 35624626 Fax: (84 4) 35624628

Kat N6i Thanh Congo

>

:,
DOC

www.abs.vn