Báo cáo tài chính quý 4 năm 2014 - Công ty TNHH Chứng khoán ACB

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Mlu s5 Bols-crcK
Ban henh theo T.tu sO gSIZOOg[f'-SfC
ngdy 24 th nB l0 nim 2008 cria BQ T?ri Chinh

CONGTYTNHH CH NG KIiOAN ACB
Dia chi:41 MSc Elnh Chi - P.DaKao - Q.l - Tp.HCM

DiCntho{l;54.043.054

Fax:54.043.092
BANG CAN Ddr

Kt ToiN GrirA NrtN D0

ttiy tlii)
lV
Nim
2014
Quj
(DOng

Tgi ngny 3l/12/2011
dqn vi tinh:

l'llD

515.179

I15.472

L Phai thu cria khech

r.137.856.996
r.118.612.073.651
1.210.t04.024

o ',.'

/cat
.IBtClilil

cHfN

A
I r3.969.045

vh cric khoin phdi thu nhd nudc
11.749.000

l.

Phdi thu dai han cua kh6ah

L Tdi sdn c6 tlinh hiu hinh

f

.

ii

san c6 dinh thu6 tei chinh

Tiri sdn c6 dinh v6 hinh

3.t23.445;t96
. Chi Dhi dau tu xaY duns aq ban

dd

Thng

1 o{ 3

3

.123 .445 ,796

MA Thuy6t

TAI SAN

so

I
- Nguy€n gi6

241

[]y k€
Iv. Cdc khodn diu tu tii chinh dii han

l. DAu tu vio c6ns ty con

242

v,n c6ng ty li6n k6t, li€n doanh

252

- Gili tri hao rrdn

2. Edu tu

3. E6u tu chirng kho6n ddi han

minh
l

so cuor quy

56 dAu

{

5

250

t7 9.821,910,621

2st

50.000,000,000

<16o

200,000,000.000

255

han

258

144,0 t0,403,360

5. Ds phdng gidm sie deu tu tei chinh dAi hgn

259
260

( I 4 ,18s ,432,7

Tli

siin

dii

50,000,000,000

254

4. Eau tu ddi han kh6c

han khdc

L Chi phi tra tru6c dai

,328

317 .607.801

200,000,000,000

253

Chfns khoan san sins d6 b6n
Chrins kho6n nim ci0
V.

nim

19,865,885,273

1,172,428,070

261

hen

2. Tiri sdn thu6 thu nhdp hoan lai

262

3. Tidn nop QuY h6 trq thanh toAn
4. Tii sdn ddi han kh6c

263

T0Nc coNG TAI sAN (270=loo+2oo)

36\

18,144,000,003

t44,260,403,360
( 16.652.596.032\
19,935,548.407
1

,241 ,09

I

.204

18.144,000,003

268

549,457 ,200

550,457,200

270

2,441 ,692,324,215

2.51 1.008.527.584

NGUON VON
A - No PHAr TRA (300=3t0+330)
I. No ngin han
1. Vay vir nq nsin han
2. Phdi trd
3.

300
310

7 50,7 35,7

96,219

7 50.7 35.7

96.27I

3n

313

228,000,000,000
291,543,700
t35,454,545

nsusi brin

Ngudi mua trd ti6n truoc

633.619,145,058
633.6t 9.145.0s8
283,026,8 t9

108,t81,8 t8
19,212,443,t l1

\

e

4. Thu€ vd

cilc khorln phai n6p Nh?r nuqc

314

16,959,012,041

5. Phdi tra

nguqi lao dong

315

13,656,975,I 59

9

,049,7 12,500

':) TY

3r6

4,037 ,045 ,966

3

,332,944,966

1fly'u ll

5.

Chi phi phai tra

142,200,000

7. Phei tra noi b0

3t7

8. Cec khoan phai trd, phdi n6p nein han kh6c
9. Phei tra hoat dOns giao dich ch&ng kho6n

319

234,07 | ,t40,22s

184,298,874,384

320

249 ,485 ,442,200

413,134,2 t 3,000

I

l.

lii

Tr6i phi€u

321

Phdi trd t6 chtc phSt hdnh chung kho6n

322

10. Phai trd h6 c6 tLrc, g6c, vir
12. Phdi trd OUV khen thu&nc,

2,658,485.447

8s 1,21s,886

1,399,063,010

1.690.956.527.936

r,877,389,382,s26

1.690.956.527.936

1.877.389.382.526
1.s00.000.000,000

phic iqr

l3.Giao dich mua b6n lai Tr6i phi6u Chinh ph0
14. Doanh thu chua thuc hi€n

,966,557

3,24',7

32'1

ngin han

328

Du Dhdns Dhril tre nsin han
IL No dii han
l. Phal tre dei han ngusl b6n

329

15.

330
331

2. Phiil trd dei han n6l b0
3. Phdl tra dai han kh6c
4. Vay vir nq ddi han

333

5.'Ihu6 thu nh6p hoan lai phai tra
6. Du phdng trg c6p m6t viec lam
7. Du phdne phditrd ddi han

335

8. Doanh thu chua thuc hien dii han
9. QuV ph6t trien khoa hoc vd c6ng nshe

338

10. Du Dhdns bdi

B-

334
336

339

thusns thiet hai cho nhe deu tu

359

voN cHiJ sO H!'u t,too=lto+,tlo)

100
,l

I. V6n chii sd'h0u
l. Viln dau tu cia chU so hiu

l0

4l l

Tnng

2

ol3

| ,s

00,000,000,000

KHO/i

J,JB

MA Thuyit

TAI SAN

so

minh

50

2.

Thine

hiu

413

5. Chenh lech denh si6

lai tei san

414
415

ti

56

diu niinr

412

3. V6n kh6c cira chti sd
4. C6 phi6u qug (r)
6. Chenh lcch

qU]

.l

.,

du v6n c6 phAn

CUO|

416

si6 h6i do6i

4t7
4t8

7. QuV dau ru Dh6t tri6n
8. QUY du phdns tei chinh
9. QUY khAc thuoc v6n chi sq h0u
lO. Loi nhuan sau thu6 chua ph6n ph6i

85 ,167 ,063 ,527
105,7E9,464,409

7

2,725 .418 ,008

93,347,848,890

4t9
2l t,316,085,628

420

TONG cONG NGUON vON (440=3oo+4oo)

440

2.44t ,692,324,215

2.5 1 1.008.527.58J

l9 th6ng 0l nem 2015

NGUdI LAP

hill

triulltuttqtt

CHUNG KHOAN

,tf.Wgt*ry!l*.1

Qt*t

T/a'.l/dn'//an

ffi*n 6'l*uo'

p

frang 3 ol3

DON

{:

cITfNG KHoAN AcB

CONG TY TNHH

Miu

DIA CHi: 4I MAC DINH CHI, P DA KAO, QUAN I, TP.HCM

s6 : B01a-

CTCK

(Ban hdnh rheo TT s6 95/2008/TI-BTC
ngdy 24

th ng I0

ntun 2008 cUa

BQ Tdi Chlnh)

cAc cni Trtu NGoAr

BANG cAN
Quf IV nd,m20l4

1.

Tii sin c5 dlnh

3.

Ma st

A

B

5. Ngo?i t0

gi{ nhin giii

6.1.

quf

hQ

002

lf

005

ky

Chtng khoin giao dlch

007

12,518,442,820,000

c!*ql!!-€'u.

gf."hg rYlK

008

40,109,880,000

6.1.2. Chimg kho6n giao dich cta khich hang trong nu6c

009

12,207,385,290,000

6.1.3. Chung kho6n giao dlch cria kh6ch hdng nu6c ngodi

010

270,947,650,000

Chtng khorin giao dich cta t6 chfc kh6c

6.2. Ch{rng khorin

tlm

68s,808,890,000

004

-

16,207,441,660,000

6.1 .4.

2

567,500,940,000

006

6.1.1 .

56 ttdu nem

003

sic lo4i

r!".c!+9l!lE
llolg d6, _

Sii cu6i
I

001

Tii sin nhOn W cugc

4. Ng kh6 .tdi de xrfr

q

CHi TIEU
thu6 ngoii

2. Vat tu, chftng chi c6

oor KE roAN

9,766,111,640,000
21 1,644,800,000
9

,290 ,21 I ,7 t0 ,000

264,261,130,000

0u

ngirng giao dich

6.2.1. Chung k{ro6n tam ngr}ng giao dich crla

15,774,758,180,000

0t2

TVLK

59,750,850,000

013

92,1Ss;420,000

20,000,000.000

6.2.2. Chungkhoin tam ngirng giao dich cta kh6ch hing trong nuoc

014

56,625,850,000

58,328,300,000

6.2.3. Chrmg kho6n t4m ngirng giao dich cria kh6ch hang nudc ngodi

015

3,125,000,000

13,857,120,000

6.2.4. Chung khorin tam ngirng giao dich cria t6 chrlc kh6c

016

3,342,680,020,000

4,184,524,660,011

6.3. Chr?ng khodn cAm c6

0t7

6.3.1. Chung kho6n cAm c6 cta

TVLK

018

6.3.2. Chung ktrorln cAm c5 ctia kh6ch hing trong nu6c

019

6.3.3. Chung kno6n cim cti cria kh6ch hdng nu6c

020

ngoii

6.3.4. Chtrng kho6n cAm c6 cria t6 chfc kh6c

giii
khorin tam git

cria

TVLK

git cria khAch hing nu6c ngoii
git cia t6 chuc khic

02s

6.5. Ch[4rg

4,184,524,660,0il

023
024

6.4.4. Chung khoin tam

3,278,303,000,000

022

6.4.2. Chtrng kho6n tpm giE cta kh6ch hdng trong nu6c
6.4.3. Chung kto6n tpm

64,377,020,000

021

6.4. Chrtng kho{n t4m
6.4.1 . Chrmg

C

khoin chd thanh todn

6.5.1. Chung kho5n chd thanh to6n br) tru crla

026
027

TVLK

282,750,210,000

028

6.5.2. Chfng kho6n chd thanh to6n btr tru cria kh6ch hdng trong nudc

029

6.5.3. Chung klo6n ch& thanh to6n bir trir cria kh5ch hing nu6c ngoii

030

6.5.4. Chrlng kho6n chd thanh to6n cta t6 chr?c kh6c

031

235,069,520,000
I,514,300,000

282,7 t8,4t0,000

233 ,555 ,220

,000

31,800,000

,1,

6.6. Chring

khoin phong t6a chd

B

rtt

6.6.1. Chung khorln phong t6a chd rrit cia

I

032

TVLK

033

034

6.6.3. Chr?ng khorin phong t6a chd rut crja khrich hang nu6c ngodi
e.O.+.

Cl,fng I*,oan

pnongffi

UJ6

6.7. Chrirng kho6n chd giao dich

037

qr.af,r*tm"r".trt,
6.7.2. Chung kho6n chd giao dich cria kh6ch hdng trong nudc

O.Z.:.Ct-gmoan.lOgA@

6.7.4. Chung kho6,n chd giao dich cria t6 chtc kh6c

Cn,i.g khoe, I"i qry ae-;eo khoeo r"y
6.8.1. Chimg khodn kf quY 6.8.2. Chrlng kho6n kj qu! tlim bio khodn vay cria khich hdng trong nu6,
6.8.3. Chung kho6n hj qu! clim bio khoin vay cria kh6ch hdng nudc ngoi
6.8.4. Chung kho6n kj quf tlim bAo khoAn vay cria t6 ctr,i. t tui"
-

-

l6iffi

3,817,760,000

11,807,630,000

038

20,000

40,000

039

3,70s,770,000

11,030,440,000

040

I I 1,970,000

7'7',7,150,000

041

O.g.

r,r"
7. Ch{rng khodn luu lrf c6ng ty tl4i chring chua ni6m y6t
6.9. Chr?ng fnoeo

035

042

r,485,0s3pr0,000

043
044

I,485,053,3 10,000

045

046
047

0s0

r52,934,110,000

1,736,639\220,000

051

152,932,110,000

1,001,821,610,000

052

5,270,000

6,100,000

Trong tl6:
7.1.

Chfng khodn giao dich

ryLK

7.1 .1. Chung khorin giao

dlch cta

7.1 .2. Chung kho6n giao

dlch cr)a kh6ch hang trong nu6c

053

152,005,800,000

998,819,490,000

7.1.3. Chung kho6n giao dich cta kh6ch hang nu6c ngodi

054

921,040,000

2,996 ,020 ,000

7.1 .4. Chtrng kho6n giao

055

7.2. Chfrng khofn

tlm

dich cta t6 chric kh6c

ngirng giao dich

7.2.1. Chung kho6n tAm ngtmg giao dlch cria

056

TVLK

058

7.2.3. Chung kho6n tam ngirng giao dich cria khdch hdng nu6c ngoii

059

7.2.4. Chung khodn tpm ngimg giao dich cria t6 chric kh6c

060

7.3. Chrirng

khoin cim c6

7.3.1. Chung kho6n cAm c6

061

cia TVLK

063

7.3.3. Chung kho6n cdm ci5 crla kh6ch hdng nudc ngodi

064

7.3.4. Chung kho6n cAm c5 cria t6 chric kh6c

065

giil
TVLK

7.4.2. Chimg kho6n tam giE cta kh6ch hing trong nudc

git

/c6t

,:cillil/
733,246,516,ud!

t

733.246.5lt&d

crla kh6ch hing nu6c ngodi

067
068

069

7.4.4. Chimg khoin tam gifr cria t6 chtc kh6c

070

khoin chd thanh to6n

071

7.5. Chr?ng

1,361,s$ifu

066

7.4.1 . Chung kho6n tAm gitr cria

7.4.3. Chung kho6n tam

2,000,000

062

7.3.2. Chfng kho6n cim c5 cta khrich hdng trong nuoc

7.4. Chfmg khodn tgm

1,361,550,000

057

.2.2. Chtmgl
7

2,000,000

7.5.1 . Chung kho6n chd thanh to6n

7.5.2. Chung kho6n chd thanh to6n

bt tru crla TVLK

bt tru cta kh6ch hdng trong nu6c

209,ss0,000

072

073

209,550,000

/i-

A

B

7.5.3. Chung khodn chd thanh torin bir tru cria kh6ch hdng nuoc ngodi

074

7.5.4. Chung ldrorin chd thanh

075

toin

7.6. Chriqrg kho6n phong t6a chdr
7.6.1 . Chung

cria t6

chtc kh6c

rrit

2

076

khoin phong t6a chd rut cria TVLK

077

7.6.2. Chung kho6n phong t6a ch& rut cta kh6ch hdng trong nu6c

078

7.6.3. Chung khodn phong t6a chd rut cria kh6ch hang nu6c ngoii

079

7.6.4. Chring khoiin phong t6a chd rrit cria t6 chuc khric
_

080

],].-Chrinq !ho6n sta l6i giao dich
q.qhulg@glryl4 lrru lcf cria kh{ch hing

2.9!qrg r!91oj!"u !"q kylg"lglCr"
10. Chrirng khoin nhin iy thic tl6u gi{

I

chrirng

081

khoin

082

3,375,178,430,000

083

43,597,030,000

7,024,609J30,000
203,008,170,000

084

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COng ty TNHH chfng khodn ACB
Eia chi:41 MAc Dinh Chi - P.DaKao -

Mdu sii: B03a-CTCK
(Ban hdnh theo T"I s6 95/2008/rr-BTC
ngAy 24110/2008 cia B0 TAi Chinh)

Q.l . Tp.HCM

nAo cAo LUU cHUyEN rrtN rE GIUA NI0N EQ
(Dang diy dn)
(Theo phudng phr6p trgc ti6p)

QUv

4

NAM 2ol4
DYT: YND

Chi tiGu

MN

Thuy6t
minh

(2)

(J)

Lny k6

tar

diu nilm tltin cutii quj niy

Nim rlay
(l)

Ntrm

({)

trufc

(5)

l. Luu chu)cn tien tu hoet dong kinh doanh

l. TiAn thu tu hoat d6ns kinh doanh
2.

3. Tidn
4. Ti€n
5. 1idn
6. Ti6n

doanh
chi noo Ou9 hd tro thanh to6n
thu siao dich chirns khodn kh6ch hdns
chi tla eiao dich chfne khodn khdch hAne
thu b{n chrlng khoen ph6t hdnh

6
7

Ct i trai6ctrtrcJrrat
cnria ttroan

'fian chi tra cho ngudi cung cdp hdng hoa vd dich vu
q. Ti6n chi trA cho ngudi lao dong

lJ.

rA lai vay

t2

tl

l4
l5

I len cnt Knac

troit a6ns kinh aoantt

Tiin chi diu tu g6p v6n vdo don vi kh6c

7.

acm

v*nac

Ti6n thu ltri cho

3.

,*

'

so

h[u

.r.iii-g

Tidn vay ngin h4n, ddi hqn nh{n dugc

5. Tien chi tra nq thuC tdi

tfc, lgi

25

(2,I 80,0O0,000,000)

26

?,000,000,000,000

(679.000.0rx).0(x)
,114,000,000.000

23

24

44,t01,444,223

chlnh

(I

78,908,J02,535)

3l
32

200,000,000,000

328,000,000,000
(600,0q0,000,000)

(r

,400,000,000.000)

.:

35

htu

86,717,687,6ts

(lJ7,s r5,l3l,847)

34

nhu4n da tra cho chU sd

Luu chuy6n tiiio thuan tu hoat along tAi chinh

(272,000,000,000)

Luu chuydn tidin thuin trorg ki (50=20+30+40)
ri6n ra tuong auonitiEn dlu kY

50
60

.l{t,812,669,291
r71,J66,s21,326

(1,200,000,000,000)

(41qi1z,s

r a,saor
l,s09,884,039,906

6l
Ti6r

vA

tuons alu,ons ti6n cu6i

ki

(70=50+60+61)

70

VII.34

171,166,521,t26

515.179.190.617

Tp.HCM, ngay l9 thiing

L4P BrOU

g-:Q)
rl

"\t
rc-\

,/{fq|*glrygW

7/a

'//xrzo '//ato

)

(625.990,t50)

36
40

6. CO

.992,686.119.107
(987,894.0s3,593
40,J90,781,9s5

(r,616,576,070)

2l

33

4.'liQn chi trA nq g6c vay

(24,0s7 .s13.612)
1

22

JO

*

14,993,853,823)
(37.658.897.055 )
(345.65 1,000,002 )

753,327,801,138

2',1

IIl. Luu chuy6-Gn tt hoat OOni U,iinintr
l. Tidn thu ttt phdt hdnh c6 phiilu, nhfln g6p v6n cila chu
teiidpt G,
i. fG, .hirra g6p 6n .t o .t, t,ur.

-623 .681 )

(

(442.t92.131.764\

20

2. TiAn thu tU thanh li, nhugng b5n TSCD va cdc tdi san dai h?n
3. Ti6n chi cho vay, mua c6c cong cr,r ng cia dsnvi khric
4. Tidn thu hdi cho vay, b6n lqi cdc cdng cp ng cria rlcm vi kh6c

6,ii6n th, h6id, t,riop r6n rao

(29,t24.962

(18,803O 10,980)

(4 r .801.708,688)
(29,61 5,000.000)
(20.936,678,08 r )
I 6,653,089,798, I 96

ll

Il. Luu chuyen tien lu hoet dQng dau tu
l. Ti6n chi di! mua sim, x6y dung TSCD vd c6c tAi sAn dAi hen kh

5.

( 1,092,152,390)
22,605,t33 ,07 I ,336

9

t0

ttria@
12.-Tf" th, kltf"

L", .t rviin lidnit rin tt

(62,824,83{J,844

8

8.

10. Tien chi

(54.545,818,829)
(766,265,678)
23,587,393,937,0 r9
(3 8,896,874,248,441 )

5

h-nh

z.ti}"

4t,706,218.5 t5

rs,:ri,zJ+.3s,r

I

)

riqlS!L!9q!40!r!r!h

\\?

0l

nam 2015

CIAM DOC

Mlu

CONG TY TNHH CHONG KHOAN ACB
Dta chi: 41 MErc Dtnh Chi, P.EaKao, Ql, Tp.HCM
DiAn thoqi: 51043054 Fm: 54043092

BANc

rHuytr

s6

soga-

crcK

Ban hdnh theo T.Tv sl; 95/2008/7Y-BTC
ngdy 24 thdng 10 ndm 2008 cia BA Tdi chinh

rrtNn BAo cAo rAI cHiNH cHoN Loc
Qu!, 4 ndm 2014

I. Edc di6m hogt dong cta c6ng ty

I - Htnh thfc sd hou v6n: C6ng ty tr6ch nhi€m hftu hen;
2 - Llnh vgc kinh doanh: Chung kho6n;
3 - T6ng s5 c0ng nhin vi€n vA ngudi lao d$ng: 236 ngu&i;

4 - D{c tti6m ho?t tlQng cria doanh nghiep hong nam tdi chinh c6 anh hudng ttiin 86o c6o tAi chfnh

Il. Ky

k6 todn, don vi tidn tp

srfr

dyng trong k6 to6n

I - Ky k6 to6n nam Git dau tt! ngay

0 I /0

I

/20 I 4 kiit thrlc

2 - Ecm vi tidn te

st dgng trong kd to6n: Edng Viet Nam

lIL

vI

I

ChuAn mgc

v

do ngdy

3 I I 12120

I

4)

I

ch6 dQ k6 todn 6p dgng

,"q
,,o

- Ch6 dO k6 toan ep dpng : Chii tlQ Cong ry chrmg kho6n ban hanh theo thong s6 q:l2oo8

tt-gtc

i"i
\.

2 - Tuy€n b5 vd viQc tudn thrlr chuAn muc kii to6n vd chii tlO kii to6n: theo Quy dinh hiQn hanh.
3 - Hlnh thr?c k6 to6n

ip

dung: Theo hinh thtc nh{t

k!

chung

ry. Cfc chlnh s{ch k6 to6n {p dgng
l- Nguy€n tlic ghi nh4n

cdc khoan tiAn va cec khoen tuong duong tidn.

Nguy6n t6c, phuong phdp chuyrin aiii cac Adng tiAn khdc: C6c d0ng Viet Nam theo

t!

gi6 giao dlch binh qudn tr0n thi trudng ngo?i te lien ngin hdng do Ng6n hdng NhA nudc

ViQt Nam cong bii tai thdi di6m ph6t sinh nghiQp vp kinh ti!.
2- Nguy€n

tic ghi nhan vd kh6u

hao TSCD

- Nguy€n t6c ghi nhfn TSCE: d6nh gi6 theo nguyCn gi6

- Phuong ph6p kh6u hao TSCD: Phuong phdp khSu hao dudng thing

Trang 1/14

3- Nguy€n t6c ghi nhSn c6c khori.n dAu tu tdi chlnh: Theo gi6

tri mua vdo thgc tii.

- C6c khoin ttiu tu veo cOng ty con
- C6c khoan v6n g6p li6n doanh;
- CAc khoin dAu tu chrtng khodn;
- C6c khodn

dlu tu ngin hgn, aei hqn ktr6c;

- Phuong ph6p

l{p dy phdng giim gi6 ttiu tu ng6n hen, ddi han.

4- Nguy€n t6c ghi nh6n vd v6n h6a c6c kho6n chi phi kh6c:
- Chi phl trd trudc;
-

chi phl kh6c;

- Phuong ph6p phin b6 chi phi trd trudc: Phuong ph6p ttudng thang
5- Nguy€n t6c ghi nhin chi phi phni
6- Nguy0n

tri:

Theo phuong phap trtch trudc.

tic vi phuong pMp ghi nhAn c6c khoan dy phdng ph6i tni'

Cong ty c6 mot nghla

w

ph6p

li

holc lien ddi hign tai ph6t sinh tir c6c

sU kiQn

tl6 qua, c6 th6 dra ddn su gi6m

sft nhung lqi ich kinh t6 An thiiit dii thanh to6n nghla qr nq. Gi6 tri cua nghla

tin c{y. Dg phong khdng
16

w

ng dugc udc tlnh mot cdch

hoat dong trong tudng

lai.

\
7- Nguy€n

tic ghi nhfln v6n chi

- Nguy€n
chrl sd

sd h0'u:

tlc ghi nhfn v6n diu tu cua chrl

sd h*u,v6n kh6c cua

chi

sd h&u: theo s6 v6n thuc g6p cua

htu.
- Nguy€n

tic ghi nh{n ch6nh lpch d6nh gi6 l4i tdi sin.

- Nguy€n

lic ghi nhfn chdnh

- Nguy€n

tic ghi nhin lgi nhuin chua phtn phiii: Lgi nhuin thu6n

lQch

t!

gi6.
sau thu6 thu nhAp doanh nghiQp

ttugc chuyiln vd cho C6ng ty mg sau khi th-rqc HOi ddng thdnh vi€n chip thuin vd sau khi da trlch l0p quy du
phdng theo Didu lQ c6ng ty ve c6c quy tlinh ph6p ly' ViQt Nam.
8- Nguy€n

tic vd phuong ph6p ghi nh{n

doanh thu:theo phuong phdp tr{ch trudc.

9- Nguy€n t6c vd phuong ph6p ghi nh$n chi phi thuii thu nhfp doanh nghiQp hign hdnh, chi phi thuii thu nhap
doanh nghiQp holn lpi.:

7rcnl2111

l0- Cic nghiQp qr du phdng rui ro hiii doai.
V. Thdng tln b6 sung cho c{c kho6n mgc trinh

biy trong

BAng CAn o6i

t<6

to{n
(Enn vi t{nh:

0l,Tlin vi tusng iluong

tlan

cu6i

t
ilins)

EAu ntrm

- TiAn m1t

-

l ren

111.366.521.326

gur ngan nang

17t.366.521.326

Trong d6:

- TiAn dang chuydn
- Ti6n kY qut

cta nhi

dAu

- Tidn grii thanh to6n b0

5.384.562.382

tu

trt

128.789246.904

giao dich CK

3',t.192.712.M0

-Tiln gui crie c6ng ty

t7t.366.521.326

c0ng

-

cutii

Hing tdn kho

02.

ki

5.384.562.382

128.789.246.904

37.192.712.040

171.366.521.326

Dlu nitm

Nguy€n tiQu, v{t liQu

- C6ng og, dgng cg

0

0

0

0

c0ng

03. Gi6

tri kh6i luqxg giao dich thgc

htQn trong

ki

Chrl'ng kho6n nl6m y6t

(hdi
CHI 1'IEU

lu'Qng gi{o dich

thg'c hien trong

MUA
't

Cria c6ns tv chrlns khodn

Gia

tri kh6i luprg

k,

BAN

giso dich

thqc hlfn trong

MUA

2,000,000

20,040,000,000

2,000.000

20.040.000,000

k!
BAN

-Lo phreu
-1'r6i phi6u

-Chuns chi oui
2) Ciia

nhi

-Lo phreu
-Tr6i phi6u

iIAu

tu

613,2s9,658

s90,379,467

10,723,857,3,12,000

l r,36 r,925,829,034

603.787.558

573.8 r 6,364

9.660.949.953.700

9-522.053.258.5,10

9.243,530

16,384.053

r.060,5 57.753.300

1,838,137,145.494

Trang 3/'14

KhAi luqng giao dich

1\,I

-Chuns chi qui

BAN

UA

615.259,658

lVI

BAN

UA

179,050

2.349.635,000

1.735.425.000

590,379,461

t0,7,13,897,342,000

I 1.361.925.829.034

228,570

'I6ns c6ns

trikh6t lugng giao dich
thu'c hien trorg kY

GiB

k}

th\rc hi{n trong

CIII TIEU

ChIng kho6n Upcom
CHi

Cia

Kh6i luqng giao dich
thu'c hien trong nim

TIiU

tri kh6i luang giro dich
thUc hien trong ntrm
BAN

MUA

MUA

BAN

1,80s,929

4,E14,788

35,273,452,600

38,427,7t,1,300

-LO Dhreu

4.805,929

4.814.788

3s.213 .452.600

38.427,7

T6ns cOns

4,805,929

4.81,1.788

3s,273,,rs2,600

J8,427,714,300

I)

C[a c6[s tv chins khodn

-C6 phi0u
2)

Cia nhi

04.

tu

alAu

Tinh hlnh

atAu

tu tAi chinh

I. Chf,ns kho{n thu0ns mal

6,370,06.1

frt
yit

-Chthe khodn UDconl

Chri,ns khodn

l\'.

DAU

dii

han

t

t6t

!7.955.018

So

TOng gi6 ari

gi6 thi

trutng (Ci,im)

trulng (Tdrg)

theo

si{ thi trudna

s1,919,892

53,191,J96,06.1

321.1I1,639,J00

t02.992

1.283,921.s12

18,967.232,600

51.

52.195.983.974

20.

ts7.t 22.J|a

I,487,518

8t6.900

7.281.104

285,400,000,000

{4,010,,t03,360

1,500,000,000

s7.983.770.160

87.s26.613.200

8,437,702

121,655,8t 2,800

1.500.000.000

52,629,277,600

70,526,535,200

2,236,855

22,354,590,560

s,354,192,560

t7,000,098,000

r

50,000,000,000

s0,000,000,000

tu tlichinh kh{c
l7.u.l{.621

571,558,518,E32

l,s5{,919,892

1l 1.175.166.22,1

{61,6f,E,272,500

Tlnh hinh t5ng, gi6m tei srin c6 dinh hflu hinh:
Khoriu

I. -",ruyan

'nuc

T5ng cQng

Nhl

cir

M6y m6c thi6t

Ph(ms

bi

Ynn

tiin

di

Thiit bi dung
ouio

li

'l

ii sin HH
kh6.

si, TSCD

l. sd du dAu
2.

5,{72

1

72.333.106,274

u6r, v6n

Tdnq c0ns

05.

377,5.18,

1,358.542

10,67{,557

-Diu tu'dii han khdc

IIL Diu tu

toin

gi{ thi

285.000,000,000

dlu tu dii han

-Chrtns kho{n dAu tu

s6 sdch k6

)0.197.051.150

-Dtiu lu ntrdn han khdc

Il,

So

t

2.010.36

-Chri,ns khodn chtg ni6m

Gi{ trithco

si5luqng

Chi ti6u

-Chti,iE khodn nian

t4,300

ki

56ldne tronc

91,,121,599,4111

ki

62,4,15,714,-r95

t?,133,938,846

7.I117.302.086

'lrcng

4114

3,572,221t,509

5,236,506,028

3,033,191,70-l

6,995,066,0ri6

192,216,000

Miy m6r thi6l

Nhi ciia

16ng cOng

Khoin muc

bi

Phong tien
vAn

'l'hi.'t bi dung

tii

ouin

li

'l'nisitr HH
khic

Tront d6:
7,187,-102,086

6,995.065,086

192,235.000

67|t,x,10,995

799.7?-r,S0ll

, tlidu chuvdn

kldc

- Tane

siim tronr

3. Sri

li

Thr.h

-

l,

12,186,596,137

10,144,9.31,642

563,050,000

2,052,580,444

786,984.456

s61,050,000

t0,t3,t,015,693

9,157,947,186

57.547,988

644,998,000

621,293,007

154,775,500

l9

2,42S,65.{,20,1

8.r79.4t0.310

1,s30,840,900

894,811,303

' Nhon! brn
- Didu.huvdn

4. sd d'r cuaii

ki

1t6,422,-r05d30

62,445,714,19S

6,989,007,204

hao (sirdune)

72,626,550,245

62,445,734,395

470,56.1,640

1,009,1711,509

11,552,7-I,l

TronE d6:

$ltu

- Oana

- Chua khdu hao

(6irdunc)

, O, Lh{u hao h€i

ll. Oid

Ei hao

2. Sd'tans

6,518,442,564

1,009,178,509

3.373,120.E09

1,4{16,671,0rt6

4,529,068,335

mln

ki

sd du ddu

1.

11.795.?55.t85

trons

ki

2,I67,20lJ,61,1

40,98|.|,227 ,t)[7

t3,161,0t2,797

17.03-1.266.196

4,68-1,04J,21t3

2,498,6'10,4ol

67,223,520

It5,557,.14.',1

1,752,ll9,211

279i162,7t5

4,683.043,283

2,498,680,404

61

,223,520

85.557,443

1.752, 9,21r

2',19.462.',7

Tronq d6:

' Trich khru

friir

hao

t5

cl

l
.1.

56

siiln tronc

- Tltarth

li

- Nhone

bin

ki

12,Ito,1t91,08-3

10,144,9J1,642

56.1,050,{J00

673,1.1r,911

799,773,500

2,046,878,390

?86,984,.156

s63,0s0,000

-5t,845,931

644,998,000

10,114,01s,693

9,357,947,186

621,293,001

1s4,775.500

- Di6u chuvdn
1.
l

Giim khic

.13,41t2,:t76,207

16,262,693,20t

6,955,558,074

ki

50,441 ,372,47 4

48,681,721,598

100,672,650

ki

52,939,929,223

46,183.011,194

ll. Gii r.i ctn
l.

ki

Sdd'r{uo'i

Ddu

2. Cudi

.1,009,17ti,509

5,60{t,041i,605

1,646,897,{ $

101,1)',l.693

86s,983,090

5,944,682,s14

778,756,185

lii

- Giri tri cdn lqi cuiii b9

cia fSCD htu

85,557,443

33,449,130

hinh dd ditng dii thd chiip, c,im cii ddm bao cdc khodn vay: Khong phdt

sinh;
- NguyAn gid TSCD cuiji

- Nguy€n

gid TSCD cutii

bi da khiiu hao h& nhung vdn con si dung. I 3,795,755' l85d;
b)' chd thanh l!,: Khdng phdr sinh:

- Cti,c cam kiit vd viec mua, bdn TSCD
- Cdc thay

iliii khdc vi

htu hinh

co gid

ti

ldn trong trdng lai: Khang phdt sinh;

TSCD hfru hinh: Khong phdt sinh.
Trang 5/l tl

06.

Tinh hinh ting, gi,irn TSCD vd hinh
Khodn muc

I. NquYen

cf)ns

Quy€n sri dung d6't

Quydn phit htnh

TSCD v0 htnh
kh6c

sii TSCD

l.

So du driu

2.

Sai

ki

tdns trong

7,537 ,629,7 46

k,

2,531,629,746

62.1,560,000

624,560,000

624,s60,000

624.560.000

Trong d6:
- Mua s6m mdi
- Dieu chuvCn
- TAnr

khic

3. 56 qirim

tronq k!

.31t,7{1,950

-1{t,7,t-r,950

38,743,950

38,743,950

.1,12.1,il45,796

-1,12.1d,15,796

Trons d6:
- Thanh

l{

- Nhdns bdn
- Didu chuvdn
- Giem khdc

ki

4. Sti du curii
Tron,I d6:

- Danr kha'u hao (sil dunc)

624.s60.000

624,s60.000

- Cha khru hao (sir dun,r)
- De khArl hao hei

2.498.885.796

2,49n,885,796

2,5J2,1i54,757

2,532,t54,757

192,516,559

192,516,559

192,516,ss9

I92.516.5s9

3t,74.3,950

.it,7,13,950

38,743,9s0

18.743.950

IL Gi6 tri hao mdn

l

Sd

2. S0

du diu

ki

tlng trong

ki

Trong d6:
-

Trich khru hao

- Didu chuven
- Tnna khdc

3. Sd cirim

tronc

ki

Trong d6:
-

Thanh lV

- Nhonq b6n
- Didu chuvdn
- Gidm khdc
,1.

56 du cudi

Ill. Giri ri

ki

2,6tt6,621 ,366

cdn loi

Trang 6/14

2.6t6.627 ,366

Khoin muc
l. D:iu k!
2. Cudi

ki

07. Chi phl

trt

trutrc

Quy6r st drng ddi

c0ng

dli

TSCD v6 hinh

Quydn phrit hirnh

khri(

4,77 4,989

4;t7 4,989

436,818.430

416,818.430

xy

cu6i

hgn

DAu ndm

- Chi phf tra trudc va thuc hogt dong TSCD
- Chi phl thdnl lgp doanh nghiep
- Chi phl nghi€n

cfu c6 gi6 tri ldn

- Chi phi cho giai doan tridn

klai

khOng

tli

ti6u chudn ghi nhfn

ld TSCE vO hlnh
- Chi ph{ tra fiudc ddi hen kh6c

C0ng
08. Thu6

vi

cdc

khoin phii nop nhi

- Thud gi6 tri gia

nutrc

1.t72.428.070

2.072.78t.272

r.172.428.070

2,072.781.272

Cu6i

t[ng

I

ky

r

Dlu nlm

15.756.438

55.240.27 5

- Thu6 tieu thu dtc biet

I

I

..

- rtuC xu{t, nrr6p urAu
-

13.434.145.538

thu6 thu nh6p doanh nghiQp

- Thuii thu nh6p c6

nhen

- Thud nhd d6t vd tidn thu€

ffi

- PhAi

hO

thu6

486.343.997

dit

vi

c6c khodn phdi n$p

kh6c

Cong

a.

Tii sin

Tii sin

544.702.655

khic

- C6c khoin phl, lQ phl

09.

0

thu6 thu nh0p hoan

thud tbu nh0p holn

lti vi

thud thu nh$p honn

loi:

hi

2.92?.766168

2.351.399,443

16,959.012.041

2,951.342.373

phai trA

cu6i

Ircng

7111

ky

DAu nEm

- Tai san thu6 thu nh{p hoen

hi

li6n quan ct6n

0

5.250.000.000

0

s.2s0.000.000

khorin ch8nh lech t0m thdi dugc khdu trir

- Tdi si,n thu6 thu nlr0p ho6n lai li€n quan d6n

khoan 16 tinh thuii chua sri dung

- Tei sen thu6 thu nh{p

holn lai li€n quan d6n

khoen uu dei ttnh thu6 chua

st dung

- Khorin hoin nhflp tAi sen thu6 thu nhip hoen loi
de duqc ghi nh0n tir c6c ndm trudc

Tll

sen thud thu nhop ho6n l$i

b. Thu6 thu nh$p hodn l8i phai

tri

cu6i

- Thu6 thu nh$p hoin lgi phdi trd ph6t sinh

tt

cAc khoan chenh lech t?m

ky

Eiu

ntrm

thdi

:

chiu thu6

.t

- Khoan hoan nhap thu6 thu nhap hoan lei phai trd tl{
.I

trudc
-

thuii thu nh6p hoan lqi phdi tr6

lO.Titn

nQp

Quf h6 trq thsnh to{n

- Tidn nQp ban
-

Tiin

- Tidn
t

l.

nQp bd

lli

120'000.000 d

sung:

phin b6 trong

17.736.232.029 d

nam:

Cdc khoen phAi thu: (Elnh

12. Chi ph{ phAi

k.m bing

287.767 .974 d
ke chi ti6t s6 1)

tri:

cu6i

- Trich tru6c chi phi tidn luong trong thdi gian nghi phdp

Trang 8/14

kY

DAu ntrm

- Chi phl sua chta ldn TSCD

- Chi ph{

l[i

Tr6i phiiiu phdi trd

- Chi phi giao dich phei tre cho GSDCK, Trung tdm luu

h!

- Chi phl l6i vay

- Chi phf

2.567.240.4t0

2.232.t7 6.984

phii tni kh6c
5.380.510.317

4.037.0s6.966

ngin hgn:
Sd

Lf,i
13.

3.148.333.333

1.432.500.000

c0ng

13. Vay

37.305.556

Vay ngiin hgn

sudt

vly
nim

56 du

vay

vsy trong

ki, chuy6n ti,

trAu

khoin vay

dii

s6

tri

trong

ki

56 du cu6i

ki

hqo sang ngin
hBn

Vay Ng6n hang

0

t50.000.000.000

0

150.000.000.000

Vay cd nhen

:

Vay cr)a el6i tuqng khdc
(ph6t hdnh TP)

500.000.000.000

178.000.000.000

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Bio hidm x6 hQi, bio hiiim y rii, beo hiiim th6t nghiCp

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Trang 9/14

15. Phiii

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VI. l'h0ng tin b6 sung cho c6c khotin mqc trinh biy trong 86o crlo k6t quri ho?t dQng kinh doanh
(Edn vi tinh: aliing l/N)

l- Chi phi thuii thu nhfp doanh

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5l)

K!

niv

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n4m hiOn

hinh

69.420.889.354 46.471.420 439

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vdo chi phi thuii thu nh$p hiQn hdnh nlm nay

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tt

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IX- Nhtrng th0ng tln kh6c

l- Th6ng tin

vA c6o bCn li6n quan:

Cdng ty dugc kidm so6t boi Ngan Heng TMCP A Cheu do sd h['u 100% v6n diAu lQ cria C6ng ty.

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tri
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cho ng6n hdng m9

2- Th6ng tin so s{nh (nhu'ng thay ddi vd thong tin trong b6o crio tdi chinh

3- Nhthg th6ng tin khec:

QUAN

Li

Cdc yiiu

tii

ROI

rii

RoTAI cHh{H

ro tdi chtnh
-ltang 12114

crha

c6c ni€n d0 k6 to6n trudc):

c6ng ty khi6n cho c6ng ty phei chiu rui ro cria thi trudng (bao gdm rui ro vii gi6 chtmg
kho6n, nli ro lai su6t), rui ro tln dpng va rUi ro thanh khoan. Chinh sAch qu6n l/ riri ro tdi chinh chung cta C0ng
ty tap trung vdo viec du c6c

ho{

dQng

rlQng cria

xiu d5i vdi k6t qua kinh doanh cria

(a)

COng ty.

Ril ro thi trudng

trl hqp lf ho{c c6c luong tidn trong tuong lai cUa mot c6ng cU tdi chinh se
bi6n dgng theo nhtng rhay d6i cia thi trulng. Riri ro thi trudng d5i vdi C6ng ty bao gdm rrli ro lai su6t vA rii ro

Rii

ro thi trudng lA rui ro md gi6

vd gi6

cia cd phi6u.

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sudt

cong ty c6 rui ro lai su6t d6i vdi c6c tii san va cong nq tai chlnh ma Cong ty dugc hudng ho{c
ph6i chiu lai su6t. Hign t+i COng ty ghi nh{n c6c khoan tei san tii chfnh vd c6ng ng tei chlnh
theo nguyen tiLc gi6 gi5c trt c6c dy phdng giim gi6, do

viy,

COng ty chi c6 rui ro vA ludng

ti€n

I

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quan d6n c6c khoan tidn gui ngin hing cia C0ng ty vi l6i su6t cho vay d6i voi kh6ch hAng
thgc hiQn giao dich k! qu!.
d6i voi cac khoan l6i strit phni thu/ph6i tre.

cong ty chua tiiin henh

l6i su6t ttiin k6t qun kinh

doanh cia C6ng ty do chua c6 c6c hudng d6n tlnh to6n boi c6c co quan quan ly.

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git

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nl

ro thi

tri
khodn dg phdng gidm gi6 d6u tu c6 th6 tanglgiim. Cong ty quan lf rni ro vd gi6 ci5 phiiiu bing
c6ch thi6t l6p han mtc dau tu. HOi tlong diu tu cia Cong ty c[ng xem xdt vd ph€ duyqt c6c
quyiit dlnh dau tu vdo c6 phiilu.

trudng ph6t sinh

tar

tinh khdng chic chin v6 gi6 tri tuong lai

C6ng ty chua ti6n hAnh d6nh gi6 dO nhay do t6c dQng
kin-tr doanh

(b)
Rii

crira

cia bi6n

c6 phi6u dAu tu din diln gi6

ttQng giri cii phiiiu diSn k6t qua

cia C6ng ty do chua c6 cac hudng dan tlnh to6n boi c6c co quan quan l!.

Riii ro tfn dqng

ro tln dung le

rii

ro mA C6ng ty phii g4nh chiu tiin th6t tei chinh do mot ben tham gia trong mot cong cu tdi

ch{nh khong thyc hiQn nghla W hoac cam kdt da ky' vdi COng ty. Rrii ro ndy chri y6u ph6t sinh tir tiAn gui ngin
hdng, c6c khoan phei thu tir hoat dong dAu tu vi phdi thu tir kh6ch hdng thvc hiQn giao dlch k! qu!'

Riri ro tin dpng d5i v6i ttmg kh6ch heng c6 nhan dugc h?n ch6 bang cfch 6p dung h?n mtc cho vay,
quy... tuan

tht theo quy dinh giao dich ky' qu! cia UBCKNN

va

tj' lp k!

cia c6ng ty

T?i ngay k6t thfc quy, COng ty lf,p dg phdng cho c6c khodn phdi thu c6 nguy co bi t6n th6t nhu sau:
31.12.20 t,1
T6ng s6 phAi thu

I

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l.5'73.23',1 .',tg],.999

1.223.888.900)

(t s .922.136.330)

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tni du phdng

1.2

Trang 13/14

31.12.2013

97.88s.228.005

1.557.J 15.6,1s.669

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(c)

Rrii ro thanh khoen

Rti ro thanh khoin ld riri ro Cong ry g{p kh6

khan khi thuc hien c6c nghla vU tdi chinh do thiiiu v6n.

thanh khoan crla C6ng ty chti yilu ph6t sinh tir viQc c6c tdi sdn tdi chinh
116o

vi

Rii

ro

no phai tre tdi chfnh cd c6c thoi didm

hpn lQch nhau.

Bing du6i day phan tich c6c khoin ng tdi chinh phi- ph6i- sinh vdo c6c nh6m

<16o

h4n c6 lien quan d\ra tren ky

han cdn lai tU ngAy lap bang cen d5i k6 toan d6n ngdy drio hqn theo hgp d6ng. C6c s6 tidn dugc trinh

biy trong

bing sau ld c6c ddng tidn theo hgp itdng kh0ng chilit kh6u.
Dudi

I

TN I ddn

Tir 2 d6n

2 ntrm

5 ntrm

nilDr

Tgi ngil) 3l/1212014
228.000.000.000

vay ngin hgn
Vay ddi h?n
Phai

ra

219 .485 .442.200

hoat dong Biao dich chrmg klodn

256.291.342.038

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133.116.7a4.238

'Igi ngly

31/1212013

500.000,000.000

Vay ngAn han
Vay

dii

hpn

PhAi tra hoat dong giao dich chrimg l'ho6n

2i8 0t 8.10t.800

Ng Bi chinh khac

206.t 62.968.421

911.181.070.221

T4i ngdy l4p b6o c6o tai chinh, COng ty khOng c6 c6c khodn ng li6n quan dtin cOng cq tdi chlnh ph6t sinh.

(d)

Gi6 tri hqp

lf

cin d6i tii to6n theo gi6 gtic
vd c6c khoan dg phdng gidm gi6 duqc ghi nhan khi cAn thiiit. Cec gi6 tri ndy c6 th6 kh6c biQt so vdi gi6 tri hqP
ly cin c6c tei san tii chlnh hay cdng ng tii chinh cira C6ng ty. C6ng ty chua thgc hien d6nh gi6 gi6 tri hqp l!
c(ra t6t cd cec tai san tii chinh vd c6ng ng tii chinh crla minh do cdn thi6u c6c huong din chi ti6t cta c6c co
C6c tei san tai chlnh vd cdng ng tdi chinh cria Cong ty dugc ghi nhan trong Bdng

quan quin