Báo cáo tài chính quý 2 năm 2015 (đã soát xét) - Công ty Cổ phần Chứng khoán Nông nghiệp và Phát triển Nông thôn

Cong ty C6 phan Ch(l'ng khoan
Ngan hang Nong nghi~p va Phat tri~n
Nong thon Vi~t Nam
Bao cao tai chfnh giCl'anien

do

Nqay 30 thang 06 narn 2015

Nguyễ
n Thị
Thu
Trang

Digitally signed by
Nguyễn Thị Thu Trang
DN: c=VN, l=101A TT Đại
Học Thủy Lợi - Đống Đa HN, o=Công ty cổ phần
Chứng khoán
NHNN&PTNT VN, ou=Có
BH, cn=Nguyễn Thị Thu
Trang,
email=trangnt@agriseco.
com.vn
Date: 2015.10.02
16:45:17 +07'00'


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Conq ty Co phan Chll'ng khoan Ngan hang Nang nghi$p
va Phat trien Nang than Vi$t Nam
THONG TIN CHUNG

CONG TV
Cang ty Co phan Chling khoan Ngan hang Nang nghi$p va Phat trien Nang than Viet Nam (UCang
ty") dLYQ'cthanh lap tren co so thuc hien co phan hoa Conq ty TNHH Chling khoan Ngan hang
Nang nghi$p va Phat trien Nang than Viet Nam theo Gilly phep Thanh lap va Heat dong so
10S/UBCK-GP ngay 10 thanq 07 narn 2009 cua Oy ban Chling khoan Nha nuoc.
Co phieu cua Cang ty dLYQ'cchlnh thuc dang
H6 Chi Minh tli nqay 10 thang 12 narn 2009.

ky

giao dich t~i So Giao dich Chling khoan Thanh pho

Heat dong chlnh cua Cang ty bao g6m rnoi gi&i chling khoan, tl,J'doanh chling khoan, ILYUky chling
khoan, tLYvan dau tLYchling khoan va bao lanh phat hanh chunq khoan.
H

Cang ty co tru so chinh d$t t~i so 172 Nqoc Khanh, Ouan Ba Dlnh, Thanh pho Ha Noi. Cang ty
cOng d6ng th6'i co chi nhanh t~i Thanh pho Ha Noi, Thanh pho 8a N~ng va Thanh pho H6 Chi Minh.

HQI DONG QUAN TR!
Cac thanh vien HOi d6ng Quan tri cua Cang ty trong

Ong

Ong
Ong
Ong
Ong

Ph~m Van Thanh
Nguyen Kim H$u
Phan Van Tuan
Le Quang Sl,J'
Ha Huy Toan

ky va

Bo
Bo
Bo
Bo
Bo

Chu tich
Oy vien
Oy vien
Oy vien
Oy vien

vao ngay I$p bao cao nay nhLYsau:

nhi$m
nhi$m
nhi$m

nhi$m
nhi$m

ngay
ngay
ngay
ngay
ngay

20
20
20
20
20

thang
thang
thang
thang
thang

11
11
11
11
11

nam
nam
nam

nam
nam

2014
2014
2014
2014
2014

BAN KIEM SOAT
Cac thanh vien Ban Kiem soat cua Cang ty trong

Ba Mai Thi Thuy
Ba Nguyen Thi H6ng Nhung
Ong Trfm Minh Tu
Ba Le Tu Anh
Ong Nguyen Thanh Binh

Tmang
Thanh
Thanh
Thanh
Thanh

ky va

Ban Kiem soat
vien
vien
vien

vien

1

vao ngay I$p bao cao nay nhLYsau:

Bo nhi$m
Bo nhi$m
Bo nhi$m
Bo nhi$m
Bo nhi$m

ngay
ngay
ngay
ngay
ngay

20
20
20
20
20

thang
thang
thang
thang
thang

11 nam
11 nam
11 nam
11 nam
11 nam

2014
2014
2014
2014
2014

"

vi


Conq ty Co phan Ch(fng khoan Ngan hang Nang nghi~p
va Phat trien Nang than Vi~t Nam
THONG TIN CHUNG (tiep theo)
BAN TONG GIAM DOC vA KE ToAN TRU'ONG
Cac thanh vien Ban Tong Giam doc va K~ toan TrU'&ngtrong ky va vao ngay tap bao cao nay nhu sau:

Ong Phan Van Tucfin

Ong Nguyen Kim H$u
Ba VOThi Thuy Ha
Ong Le Van Minh
Ong Bui Buc Th~ng
sa Tran Thi Hue

Ba Ngo Thi Hoang Nga

Bo nhiern ngay 23 thang 09 narn 2015
Bo nhiern ngay 24 thanq 10 nam 2014
Mien nhiern nqay 23 thanq 09 narn 2015
Bo nhiern ngay 17 thang 07 narn 2013
Tong Giarn doc
Mi~n nhiem ngay 23 thang 09 narn 2015
Bo nhiern ngay 19 thang 08 narn 2014
Ph6 Tong Giam doc
Ph6 Tong Giarn doc kiern Bo nhiern ngay 17 thanq 07 narn 2009
Giarn doc Chi nhanh TP.
Ho Chi Minh
Bo nhiern nqay 27 thang 08 narn 2012
Ph6 Tong Giarn doc
Ph6 Tong Giarn doc
Bo nhiern ngay 13 thanq 11 narn 2014
Bo nhi$m ngay 20 thang 11 nam 2014
K~ toan Tm&ng
Tong Giam doc
Ph6 Tong Giarn doc

NGU'OI D~I OleN THEO PHAp LU~T
NgU'CYi
d<;3i
di$n theo phap lu$t cua Cong ty trong ky d~n ngay 22 tMng 09 nam 2015 la 6ng Nguyen
Kim H$u, chuc danh Tong Giam doc. Ke tCPngay 23 thang 09 nam 2015, ngU'CYi
d<;3i
di$n theo phap
lu$t cua C6ng ty la 6ng Phan Van Tucfin,chuc danh Tong Giam doc.

KIEM ToAN VIEN
Cong ty Trach nhi$m HCPuh<;3n
Ernst & Young Vi$t Nam la cong ty kiem toan cho Cong ty.

2


Cang ty Co phan Chl1ng khoan Ngan hang Nang nqhiep
va Phat trien Nang than Viet Nam
BAo cAo COA BAN TONG GIAM DOC

Ban Tong Giarn doc Cang ty Co phan Chung khoan Ngtln hang Nang nqhiep va Phat trien Nang
than Viet Nam ("Cang ty") trinh bay bao cao nay va bao cao tai chfnh giCra nien do cua Cong ty cho
ky ke toan sau thanq ket thuc nqay 30 thanq 06 narn 2015.

.

TRAcH NHIEM CUA BAN TONG GIAM DOC CONG TV DOl val BAo cAo TAl CHiNH GIO'A Nn~NDC.
Ban Tong Giarn doc Cang ty chiu trach nhiern dam bao bao cao tai chfnh giCra nien do cho tCmg ky
ke toan phan anh trung thuc va hop Iy tlnh hinh tai chfnh giCra nien do, ket qua hoat dong kinh
doanh giCra nien dO, tinh hinh luu chuyen tien te giCra nien dO va tinh hinh bien dong von chu sa
hCrugiCra nien do cua Cang ty trong kyo Trong qua trinh I$p bao cao tai chfnh giCra nien do nay, Ban
Tong Giam doc can phai:
..

ll,J'achon cac chfnh sach ke toan thfch hQ'p va ap dl,mg cac chfnh sach nay mot cach nhat quan;

..

thl,J'chien cac danh gia va U'6'c tfnh mot cach hQ'p Iy va th$n trong;

..

neu ra cac chu~n ml,J'Cke toan ap dl,mg cho Cang ty c6 dU'Q'c tuan thu hay khang va tat ca
nhCrng sai lech trong yeu so v6'i nhCrng chu~n ml,J'c nay da dU'Q'c trinh bay va giai thfch trong
bao cao tai chfnh giCra nien do; va

..

I$p bao cao tai chfnh giCra nien do tren cO' sa nguyen t~c hO<;ltdong lien tl,lC tni tmang
khang the cho r~ng Cang ty se tiep tl,lC hO<;ltdong.

hQ'p

Ban Tong Giam doc Cang ty chiu trach nhiem dam bao viec cac so ke toan thfch hQ'p dU'Q'clU'u giCr
de phan anh tinh hinh tai chfnh cua Cang ty, v6'i muc do chfnh xac hQ'p Iy, t<;libat ky thai diem nao
va dam bao r~ng cac so ke toan tuan thu v6'i he thong ke toan da dU'Q'c ap dl,lng. Ban Tong Giam
doc cOng chiu trach nhiem ve viec quan Iy cac tai san cua Cang ty va do d6 phai thl,J'chien cac bien
pMp thfch hQ'p de ngan ch$n va pMt hien cac hanh vi gian I$n va nhCrng vi ph<;lmkhac.
Ban Tong Giam doc cam ket da tuan thu nhCrng yeu cau neu tren trong viec I$p bao cao tai chfnh
giCra nien dO kem theo.

CONG BO CUA BAN TONG GIAM DOC
Theo y kien cua Ban Tong Giam doc, bao cao tai chfnh giCra nien dO kem theo phan anh trung thl,J'C
va hQ'p Iy tinh hinh tai chfnh giCra nien do cua Cang ty VaG ngay 30 thang 06 nam 2015, ket qua
hO<;ltdong kinh doanh giCra nien dO, tinh hinh lU'u chuyen tien te giCra nien dO va tinh hinh bien dong
von chu sa hCrugiCra nien do cho ky ke toan sau thang ket thUc cung ngay, phu hQ'p v6'i Chu~n ml,J'C
k'
"t Nam, Che do ke toan doanh nghiep Viet Nam, cac quy dinh, hU'6'ng dan ke toan ap
l,l

~
ty chung khoan va tuan thu cac quy dinh phap Iy c6 lien quan.

0'
c.:,.

CONGTY
C6'~HXN

,(,
'-<)

OA~~~(an
Tuan
Tong Giam doc

Ha Noi, Viet Nam
Ngay 23 thang 09 nam 2015

3

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·1


EY

Building a better
working world

s6 tham

Ernst & Young Vietnam Limited
28th Floor, Bitexco Financial Tower
2 Hai Trieu Street, District 1
Ho Chi Minh City, S.R. of Vietnam

Tel: + 84 8 3824 5252
Fax: + 84 8 3824 5250
ey.com

chieu: 60858420/20082015-LR

BAa cAo K~T QuA CONG TAc SOATXET BAa cAo TAl CHiNH GIO'A NII~NDO
Kinh gwi:

ce

cac
dong
Cong ty
phan Chwng khoan Ngan hang Nong nghi~p va Phat tri~n Nong thon
Vi~t Nam

ce

Chung toi da scat xet bao cao tai chfnh giCl'a nien dO cua Cong ty Co phan Chung khoan Ngan Mng
Nang nghi$p va Phat trien Nang than Viet Nam ("Cong ty") duoc trlnh bay tCPtrang 6 den trang 54, bao
gam bang can doi ke toan giCl'a nien do t~i nqay 30 tMng 06 narn 2015, bao cao ket qua heat dong kinh

doanh giCl'a nien dO, bao cao luu chuyen tien t$ giCl'a nien dO va bao cao tinh hinh bien dong von chu 5&
hCl'u giCl'a nien dO cho ky ke toan sau tMng ket thuc cung ngay va cac thuyet minh bao cao tai chfnh
giCl'a nien do kern theo.
Vi$c I$p va trinh bay bao cao tai chfnh giCl'a nien do nay thuoc trach nhi$m cua Ban Tong Giam doc
Cong ty. Trach nhi$m cua chung toi la dU'a ra bao cao ket qua cong tac so at xet ve bao cao tai chfnh
giCl'a nien do nay dl,fa tren ket qua cong tac soat xet cua chung toi.
Chung toi da thl,fc hi$n cong tac soat xet theo Chuan ml,fC kiem toan Viet Nam so 910 - Cong tac soat
xet bao cao tai chfnh. Chuan ml,fC nay yeu c8U chung toi phai I$p ke ho~ch va thl,fc hi$n cong tac soat
xet de c6 Sl,f dam bao vCPaphai ve vi$c li$u bao cao tai chfnh giCl'a nien do c6 con cac sai s6t trong yeu
hay khong. Cong tac so at xet chu yeu bao gam vi$c trao doi vai nhan Sl,f cua Cong ty va ap dl,mg cac
tM ti.,Jcphan tfch doi vai nhCl'ng thong tin tai chfnh. Do d6, cong tac so at xet cung cap mot muc dO dam
bao thap han cong tac kiem toano Chung toi khong thl,fc hi$n cong vi$c kiem toan nen chung toi khong
dU'a ra 'I kien kiem toano
Dl,fa tren cO' 5& cong tac soat xet, chung toi khong thay c6 Sl,f ki$n nao de chung toi cho rang bao cao tai
chfnh giCl'a nien do kem theo day khong phan anh trung thl,fc va hoop 1'1,tren cac khfa c~nh trong yeu,
tlnh hlnh tai chrnh giCl'a nien do cua Cong ty vao ngay 30 thang 06 nam 2015, ket qua ho~t dong kinh
doanh giCl'a nien dO, tlnh hlnh lU'u chuyen tien t$ giCl'a nien dO va tlnh hinh bien dong von chu 5& hCl'u
giCl'a nien do cho ky ke toan sau thang ket thuc cung ngay phu hOOpvai cac Chuan ml,fc ke toan Viet
Nam, Che dO ke toan doanh nghi$p Viet Nam, cac quy dinh, hU'ang dan ke toan ap dl,mg cho cong ty
chung khoan va tuan thu cac quy dinh phap 1'1c6 lien quan.
Chung toi lU'u 'I ngU'cYidoc den mot so van de sau:
1.

NhU' trlnh bay t~i Thuyet minh so 6.2 - £)flU tU' chung khoan dai h~n, Cong ty dang ghi nh$n khoan
dau tU' 32.000.000.000 dong Viet Nam vao co phieu VCR - Cong ty Co phan £)au tU' PMt trien Du
lich Vinaconex. Trong ky, do khong c6 quy dinh Cl,Jthe ve vi$c phan lo~i I~i cac khoan dau tU', Cong
ty da thl,fc hi$n phan lo~i I~i khoan dau tU' nay tCPdanh ml,JCdau tU' chung khoan thU'O'ng m~i sang
danh ml,JCdau tU' dai h~n do thay doi ml,JCdrch n~m giCl'chung khoan.

2.

NhU' trlnh bay t~i Thuyet minh so 6.4 - Dl,f phOng giam gia dau tU' dai h~n, t~i ngay 30 thang 06 nam
2015, Cong ty dang trrch I$p dl,f phOng cho khoan dau tU' vao Cong ty Co phan Cao su Hoang Anh
Gia Lai (doi ten tMnh Cong ty Co phan Nang nghi$p Quoc te Hoang Anh Gia Lai - HNG) theo quy
dinh vai gia trung binh theo bao gia cua 3 cong ty chung khoan kMc la 33.996 VN£)/co phieu. Co
phieu HNG da chfnh thuc dU'oocgiao dich t<;liSa Giao dich Chung khoan thanh pho Ho Chr Minh tCP
ngay 20 tMng 07 nam 2015 vai gia tham chieu trong ngay giao dich dau tien la 28.000 VN£)/co
phieu.

A member firm of Ernst & Young Global Limited

..._. ~
~
:;1

-.--.....


EY

Building a better
working world

Bao cao tai chinh giCl'anien dO cua Cong ty cho ky k§ toan sau thang k§t thuc ngay 30 thanq 06 narn 2014
da duoc doanh nqhiep kiern toan khac scat xet va dira ra k§t luan chap nhan toan phan
bao cao tal
chfnh giCl'anien do do t<;linqay 15 thang 08 narn 2014.

ve

Hoang Thi Hong Minh
Ki§m toan vien
se Giay CN8KHN ki§m toan: 0761-2013-004-1

Ha NOi, Viet Nam
Nqay 23 thanq 09 narn 2015

A member firm of Ernst & Young Global Limited


Cang ty Co phan Chling khoan Ngan hang Nang nghi$p
va Phat trien Nang than Vi$t Nam

B01a-CTCK

BANG CAN 801 K~ ToAN GIO'A NIEN 80
t<;linqay 30 thanq 06 narn 2015

Ma,

Thuy~t
minh

so

TAl SAN

100

A

TAl SAN NGAN H~N

110

I.

Tien va esc khoan tU'O'ng dU'O'ng tien
1. Tien
2. Cac khoan tU'O'ngdU'O'ngtien

111
112

120

II.

121
129

130

cac khoan
1.
2.

111.

131

132
138
139

cac
1.
2.
3.
4.

dau tIP ta; cninh ngan h{ln
f)~u tU' ng~n han
DI,!'phOnggiam qia d~u tu ng~n han

IV. Hang ton kho

150

V.

B

TAl SAN oAI H~N

220

I.

Tal san
dinh

1. Tal san co dinh hCi'uhinh
Nguyen gia
Gie tri khtlu hao lOy ke
2. Tai san co dinh v6 hinh
Nguyen gia
Gia trj hao man lay k~
3. Chi phi d~u tU' xay dl,!'ng CO' ban

222
223
227

228
229
230

250
253
254
258
259

260

II.

7
7
7
8

Tei san ngan nen khae
1. Chi phi tra truce
2. Thu~ va cac khoan phai thu Nha nuoc
3. Tai san ng~n han khac

200
221

6.1
6.3

khoan pha; thu ngan h{ln
Phai thu cua khach hang
Tra truce eho ngU'Cac khoan phai thu khac
DI,!'ph6ng phai thu ng~n han

140
151
154
158

4

9
15
10

eo

11

12

Cae khoan dau tIP tal ehlnh da; h{ln
1. 8~u tU' chung khoan dai h<;ln
- Chung khoan san sang
ban
2. f)~u tU' dai han khae
3. DI,!'phOng gi~m gia d~u tU'tai
ehinh dai h<;ln

ae

261
262
263
268

111. Ta; san da; h{ln khae
1. Chi phi tra trU'2. Tai san thu~ TNDN hoan lai
3. Tien nQPQuy hi) trQ'thanh'toan
4. Tai san dai h<;lnkhae

270

TONG CONG TAl SAN

3111212014

VN£)

VN£)
(trinh My Iqi)

1.843.068.564.857

1.771.437.043.689

458.946.657.129

352.894.496.064

423.724.990.907
35.221.666.222

352.894.496.064
-

563.159.140.067

589.840.392.784

597.301.398.155
(34.142.258.088)

649.869.834.075
(60.029.441.291)

792.857.787.168

775.831.346.421

1.014.443.724.891
313.500.000
128.881.950.294
(350.781.388.017)

940.918.686.926
71.308.047.192
(236.395.387.697)

1.401.051.600

1.416.844.210

26.703.928.893

51.453.964.210

1.399.513.171
24.390.350.982
914.064.740

1.205.031.109
20.069.127.643
30.179.805.458

1.019.228.708.530

938.438.278.512

293.683.208.362

295.610.636.863

-

1.073.532.644

1.690.501.758

38.077.127.266
(37.003.594.622)

37.994.588.266
(36.304.086.508)

280.159.896.718

278.470.356.105

302.348.632.500
(22.188.735.782)

299.348.632.500
(20.878.276.395)

12.449.779.000

15.449.779.000

610.932.924.172

517.230.799.594

6.2

855.727.550.633

855.314.085.269

6.2

33.669.064.655

1.669.064.655

6.4

(278.463.691.116)

(339.752.350.330)

114.612.575.996

125.596.842.055

11.590.327.274
84.779.688.385
17.509.304.337
733.256.000

13.510.476.368
93.166.447.770
15.124.061.917
3.795.856.000

2.862.297.273.387

2.709.875.322.201

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d$!4f5u f5UQNf5u~4 u~f5N ul?o4>1f5UJ)48 U~4d 98 Al f5UQ8


Cang ty Co phan Chling khoan Ngan hang Nang nqhiep
va Phat trien Nang than Viet Nam

B01a-CTCK

BANG CAN 801 K~ ToAN GICrA NIEN 80 (tiep theo)
tai nqay 30 thanq 06 narn 2015

cAc

CHI TIEU NGoAI BANG CAN D61 KE ToAN

Thuyet
minh

CHfTlEU

tu; chwng chi co gia nhan gifr hQ

2.

V~t

4.

NQ' kho doi da xU>Iy

6.

Chwng khoan lU'u ky

Trang 06:
Chwng khoan giao djch

6.1

6.1.1 ChLi'ng khoan giao dich cua thanh vien
luu ky
6.1.2 ChLi'ng khoan giao dich cua khach hang
trong nuoc
6.1.3 ChLi'ng khoan giao dich cua khach hang
nuoc nqoai

6.2

Chwng khoan tarn ngwng giao djch va
han chi! chuyim nhU'Q'ng

6.2.1. ChLi'ng khoan tam ngLi'ng giao dich va
han che chuyen nhuonq cua thanh vien
luu ky

6.3

Chwng khoan cam cO

Chwng khoan cho thanh toan

Chwng khoan phong toa ch6> rut

6.5.1. ChLi'ng khoan phong toa eh6' rut eua
thanh vien lU'u ky
6.5.2. ChLi'ng khoan phong toa eh6' rut eua
kMeh hang trong nU'
6.6

820.684.030.128

369.465.551.734

325.547.248.266

9.232.164.790.000

10.995.994.420.000

6.158.687.000.000

7.568.549.510.000

131.288.010.000

144.391.870.000

4.983.415.050.000

6.087.504.830.000

1.043.983.940.000

1.336.652.810.000

470.000

470.000

470.000

470.000

2.942.149.340.000

3.319.742.270.000

2.942.149.340.000

3.278.103.970.000
41.638.300.000

104.026.080.000

78.688.080.000

1.015.600.000

19.220.000

57.775.730.000

78.618.860.000

45.234.750.000

50.000.000

13.760.000

80.000

-

80.000

.

13.760.000

Chwng khoan ch6>giao dich

6.6.2. ChLi'ng khoan eM giao dieh eua
kMeh hang trong nU'

6.6.3. ChLi'ng khoan eh6' giao djeh eua
khaeh hang nU'
6.7

820.714.368.348

-

6.4.1. ChLi'ng khoan eh6' thanh toan eua
thanh vien lU'u ky
6.4.2. ChLi'ng khoan eh6' thanh toan eua
kMeh hang trong nU'6.4.3. ChLi'ng khoan eh6' thanh toan eua
kMeh hang nU'
6.5

3111212014
VNf)

:J
/

6.3.1. ChLi'ng khoan earn eo cua thanh vien
luu ky
6.3.2. ChLi'ng khoan earn eo cua khach hang
trong nuoc

6.4

3010612015
VNf)

2.288.140.000

4.014.010.000

2.288.140.000

4.013.950.000

-

Chwng khoan ky quy dam bao
khoan vay

6.7.2. ChLi'ng khoan ky quy dam bao khoan yay
eua kMeh hang trong nU'
8

60.000

25.000.000.000

25.000.000.000

25.000.000.000

25.000.000.000


Cang ty Co phan Chunq khoan Ngan hang Nang nghi~p
va Phat tri~n Nang than Vi~t Nam

B01a-CTCK

BANG cAN 801 K~ ToAN GIO'A NIEN 80 (tiep theo)
t<;3inqay 30 thang 06 nam 2015

cAc

CHI

nsu

NGOAI BANG CAN DOl K~ ToAN (tiep theo)
Thuyet
minh

CHfTIEU

7.
Trang

Ch(Png khoan llJ'u ky ell!" eong ty
c1~ichung chua nlern yet

aa:

7.1

Ch(Png khoan giao djch
7.1.1. ChlPng khoan giao djch ella thanh vien

luu ky
7.1.2. ChLl'ng khoan giao dich ella khach hang
trong nuoc

7.3

Ch(Png khoan cho thanh toan
7.3.1. ChlPng khoan cho thanh toan ella
thanh vien luu ky
7.3.2. Chung khoan cho thanh toan ella
khach hang trong nuoc

7.4

Ch(Png khoan cno giao dlch

8.

Ch(Png khoan chua luu
khach hang

ky ella

9.

Ch(Png khoan chua luu
eong ty eh(Png khoan

ky ella

3010612015
VNfJ

228.887.170.000

206.322.980.000

214.725.080.000

191.519.980.000

22.941.620.000

22.941.060.000

191.783.460.000

168.578.920.000

741.000.000

1.381.910.000

-

1.381.910.000

741.000.000

13.421.090.000

13.421.090.000

-

TONG CQNG

3111212014
VNfJ

26.800.000

1.154.083.440.000

1.096.704.740.000

11.805.315.320.082

13.445.280.218.394
,

.~

1

'\

NgU'6'i lap:

J

.\

,,
.

~

Ba Le Thi Mai HU'O'ng
Ph6 tm
ky

Ha NQi, Viet Nam
Ngay 23 thanq 09 narn 2015

9


Cang ty Co phan Chung khoan Ngan hang Nang nqhiep
va Phat trien Nang than Viet Nam

B02a-CTCK

BAo cAo K~T QuA HOAT DONG KINH DOANH GILYA NIEN DO
cho ky ke toan sau thanq 'ket thuc nqay 30 thanq 06 narn 2015
.

Ky ke toen seu

Ma
s6
01
01.1
01.2
01.3
01.4
01.5
01.6
01.9

Thuyet
minh

CHfTlEU

1. Doanh thu
Trong d6:
Doanh thu m6i gi&i chiYngkhoan
Doanh thu hoat dong dflU tu chunq khoan
Doanh thu bao lanh phat hanh chiYngkhoan
Doanh thu dai Iy phat hanh chunq khoan
Doanh thu hoat dong tLl' van
Doanh thu hoat dong ILI'uky

- Doanh thu khac

21

21

Ky ke toen seu

tMng ket tnuc
ngay 3010612015
VND

tMng ket thuc
ngay 3010612014
VND
(trinh bay Igi)

74.483.677 .487

156.276.577 .651

10.740.633.734
34.525.848.964
20.000.000

19.987.681.912
64.554.666.856

628.797.755
208.940.174

28.359.456.860

342.986.599
47.727.273
1.388.298.749
69.955.216.262

(11.389.403)

(80.232.450)

74.472.288.084

156.196.345.201

(53.207.575.487)

106.898.642.391

127.679.863.571

49.297.702.810

131.939.786.664

19.335.346.896

(4.259.923.093)

29.962.355.914

02

2.

Cac khoan giam trLPdoanh thu

10

3.

Doanh thu thuan v~ hoat d(>ng kinh doanh

11

4.

Chi phi heat d(>ng kinh doanh

20

5.

L9'i nhuan g(>pella hoat d(>ng kinh doanh

25

6.

Chi phi quan Iy doanh nghi~p

30

7.

L9'i nhuan thuan tLPheat d(>ng kinh doanh

31

8.

Thu nhap khac

659.058

143.594

40

9.

L9'i nhuan khac

659.058

143.594

50

10. T6ng 19'inhuan k~ toan truoc thue

51

11. Chi phi thue thu nh~p doanh nghi~p
hi~n hanh

24.1

12. Chi phi/(thu nh~p) thu~ thu nh~p
doanh nghi~p hoan I~i

24.3

52

22

23

(4.259.264.035)

60

13. L9'i nhu~n sau thu~ thu nh~p doanh nghi~p

70

14. Lai coo ban tren e6 phi~u

26

29.962.499.508

15.142.794.606

8.386.759.385

(8.894.252.164)

(12.646.023.420)

23.713.957.066

(60)

112

S-:

~

NgU'oi I$p:

r--

Ba Le Thi Mai HU'O'ng
Ph6 tm&ng ph6ng Ke toan -

LU'u ky

Ha Noi, Viet Nam
Ngay 23 thang 09 nam 2015

10


Cang ty Co phan Chung khoan Ngan hang Nang nghi~p
va Phat trien Nang than Viet Nam

B03a-CTCK

BAa cAo HOAT DONG LU'U CHUY~N TI~N TI; GICrA NIEN DO
cho ky ke toan sau tMng ket thuc nqay 30 thanq 06 narn 2015 .

Thuyet
minh

Mfl

s6

CHfTIEU
I.

01
02
03
05
06
08

09
10
11
12
13
14
15
16
40

(4.259.264.035)

29.962.499.508

2.009.967.501
27.210.157.903

3.924.798.424
20.795.011.103
(146.851.109.843)
17.182.273.727

~

Y

C~

• .lJj~

VI

Giam chi phi tra truoc
Ti~n lai vay da tra
Thut§thu nhap doanh nqhiep da nop
Ti~n thu khac cho hoat dong kinh doanh
Tien chi khac cho hO<;ltdong kinh doanh

24.1

38.492.434.886
(104.268.064.406)
20.648.210.420
37.075.815.870
1.741.459.642
(281.024.088)
(5.258.390.693)

(74.986.527.081 )
582.693.547.094
(76.571.590.035)
5.863.672.225
(4.277.934.621 )
(24.957.526.989)
16.462.504.555

~
~

(1.522.501.702)

LU'u chuy~n ti~n thuAn tLPho~t dQng
~nhdoanhch~ngkhoin

24

tMng k§t tnuc
ngay 3010612014
VND

13.531.573.517

Giarn cac khoan phat tra

23

50

11,12

Lgi nhu~n/(16) kinh doanh truoc nhfrng
thay dbi v6n lU'u dQng
Tang/(giam) cac khoan phai thu
Giarn chLfng khoan tl,l'doanh

21

Ky k6 toen seu

tMng k6t thuc

ngay 3010612015
VND

LU'U CHUYI::N TIEN TLr HO~T DONG
KINH DOANH

Lgi nhuan truoc thu€!
Di~u chinh cho cac khoan:
Kh§u hao TSCf)
Cac khoan I$p dl,l'ph6ng
(Lai)/lo tLf hoat dong dfiu tu
Chi phi lai vay

II.

Ky k6 toen seu

(13.372.060.071 )

LU'U CHUYEN TIEN TLr HO~T DONG
DAu TU'
Ti~n chi de mua s~m, xay dl,l'ngTSCf) va
cac tai san dai han khac
Ti~n thu lai cho ~ay, co tUGva IO'inhu$n
dU'O'cchia
Ti~n thu tLf chung khoan dai h<;ln

424.226.145.148

(82.539.000)

LU'u chuy~n .ti~n thuAn (Slf dl:lng vao)/tLP
ho~t dQng dau tU'

(493.239.864)

1.560.033.860
553.386.743.448

(575.778.864)

554.946.777.308

52
53
32

301.000.000.000
(181.000.000.000)

60

LU'u chuy~n ti~n thuAn tLPhO<,ltdQng tai chinh

120.000.000.000

(446.255.780.740)

70

LU'u chuy~n ti~n thuAn trong ky

106.052.161.065

532.917.141.716

80

Ti~n va tU'O'ngdU'O'ngti~n d~u ky

352.894.496.064

321.847.589.082

90

Ti~n va tU'O'ngdU'O'ngti~n cu6i ky

458.946.657.129

854.764.730.798

4

NgU'()'i I~p:

Sa Le Thi Mai HU'O'ng
Ph6 tmong ph6ng Ke toan - LU'u ky
Ha Noi, Vi$t Nam
Ngay 23 thang 09 nam 2015

11

)\,i

~
:%:':
CH
ci

III. Ll!U C~UYI::N TIEN TLr HO~T DONG
TAl CHINH
Ti~n vay ng~n h<;lnva dai h<;lnnh$n dU'O'c
Ti~n chi tra nO'g6c vay
Co tuc, IO'inhu$n da tra cho chu sa hCl'u

(366.000.000.000)
(80.255.780.740)

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Conq ty Co phan Chling khoan Ngan hang Nang nqhiep
va Phat trien Nang than Vi$t Nam

B09a-CTCK

THUY~T MINH BAo cAo TAl CHiNH GILrA NIEN 80 (tiep theo)
tai nqay 30 thanq 06 narn 2015 va cho ky ke toan sau thanq ket thuc cung nqay

3.

TOM TAT cAc

cHiNH SACH K~ ToAN CHU Y~U (tiep theo)

3.2

Tilm va cac khoim tU'O'ngdU'O'ngtilm
Tien va cac khoan tU'O'ng duonq tien bao gom tien mat tai quy, tien gui nqan hang cua conq
ty, tien gui cua nha dau tu ve giao dich chunq khoan, cac khoan dau tu ng~n han c6 thai
han thu hoi khong qua ba thang ke tCPnqay mua, c6 tinh thanh khoan cao, c6 kha nang
chuyen doi de dang thanh cac IU'O'ngtien xac dinh va khong c6 nhieu rui ro trong chuyen doi
thanh tien.

3.3

cac khoim

phai thu

Cac khoan no phai thu duoc ghi nhan ban dau theo gia g6c va luon dU'O'c phan anh theo
gia g6c trong cac ky ke toan tiep theo.
Cac khoan nO' phai thu dU'O'c xem xet trich I$p dl,l' phong rui ro dl,l'a vao phan gia tri bi ton
that theo tuoi nO' qua h<;lncua khoan nO' ho~c theo dl,l' kien ton that c6 the xay ra trong
tmang hoop khoan nO' chU'a den h<;lnthanh toan nhU'ng to chuc kinh te lam vao tinh tr<;lng
pha san ho$c dang lam thu tl,lC giai the; ngU'ai nO' mat Uch, bo tr6n, dang bi cac cO' quan
phap lu$t truy t6, xet xu ho$c dang thi Mnh an ho~c da chet. Chi phi dl,l' phong phat sinh
dU'O'ch<;lchtoan vao "Chi phf qUEm19 doanh nghi~p" trong kyo
86i v&i cac khoan nO' phai thu qua h<;lnthanh toan muc trich I$p dl,l' phong theo hU'&ng
dan cua Thong tU' s6 228/2009/TT -BTC do BO Tai chinh ban hanh ngay 07 thang 12
nam 2009 nhU' sau:

Muc trfch dl,.fphOng

Thai gian qua he/In
TCPtren sau (06) thang den dU'&i mot (01) nam
TCPmot (01) nam den dU'&i hai (02) nam
TCPhai (02) nam den dU'&i ba (03) nam
TCPba (03) nam tr6>len

30%
50%
70%
100%

Ngoai yeu t6 dinh IU'O'ng(tuoi nO' qua h<;ln), Cong ty con xem xet trich I$p dl,l' phong rui ro
theo dl,l' kien ton that c6 the xay ra dl,l'a tren kha nang tai chinh cua d6i tac va gia tri c6 the
thu hoi dU'O'ccua tai san dam bao. Trong d6, gia tri c6 the thu hoi cua cac tai san dam bao
la chung khoan dU'O'c xac dinh tU'O'ng tl,l' gia tri thi tmang cua cac khoan dau tU' chung
khoan nhU' dU'O'ctrinh bay 6>Thuyet minh 3.10.1.

3.4

Tai san

eo dinh hCPuhinh

fRA
EI

\.

0""

rai san c6 dinh hCfu hinh dU'O'cthe hi$n theo nguyen gia trCPdi gia tri khau hao lOy ke.
Nguyen gia tai san c6 dinh hCfu hinh bao gom ~ia mua va nhCmg chi phi c6 lien quan trl,l'c tiep
den vi$c dU'a tai san vao hO<;ltdong nhU' dl,l' kien. Cac chi phi mua s~m, nang cap va doi m&i
tai san c6 dinh hCfu hinh dU'O'cghi tang nguyen gia cua tai san. Cac chi phi bao tri, sua chCfa
dU'O'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh doanh giCfa nien dO khi phat sinh.
Khi tai san dU'O'cban hay thanh Iy, nguyen gia va gia tri khau hao lOy ke dU'O'cx6a so va cac
khoan laillo phat sinh do thanh Iy tai san dU'O'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh
doanh giCfa nien dO.

16

~


Cang ty Co phan Ch(rng khoan Ngan hang Nang nqhiep
va Phat trien Nang than Viet Nam

B09a-CTCK

THUY~T MINH BAo cAo TAl CHINH GIO'A NIEN 80 (tiep theo)
tal ngay 30 thanq 06 narn 2015 va cho ky ke toan sau thang ket thuc cunq nqay

3.

TOM TAT cAc

3.5

Te! san

CHiNH SACH Kt: ToAN CHU Yt:U

(tiep theo)

co dinh va hinh

Tal san co dinh vo hlnh duoc ghi nhan theo nguyen gia tnr di gia tri hao men lOy ke.
Nguyen gia tai san co dinh vo hlnh bao gam qia mua va nhCmg chi phi co lien quan tnrc tiep
den viec dua tai san vao sl} dunq nhu dl,J'kien. Cac chi phi mua sam, nang cap va doi rnoi
tai san co dinh vo hlnh dU'OOc
ghi tang nguyen gia cua tai san va cac chi phi khac duoc hach

toan vao bao cao ket qua heat dong kinh doanh giCPanien dO khi phat sinh.
Khi tai san co dinh vo hlnh dU'OOcban hay thanh Iy, nguyen gia va gia tri hao men lOy ke

duoc xoa so va cac khoan lai/le phat sinh do thanh Iy tai san dU'ooch~ch toan vao bao cao
ket qua ho~t dong kinh doanh giCPanien dO.

3.6

Khtw hao va hao man
Khau hao tai san co dinh hCPuhlnh va hao men tai san co dinh vo hlnh dU'ooctrich theo
phU'O'ng phap khau hao dU'ang th~ng trong suot thai gian hCPudl,lng U'cYctinh cua cac tai
san theo Thong tU' so 45/2013/TT-BTC ngay 25 thang 04 nam 2013 cua BO Tai chinh nhU'
sau:

Tai san c6 d!nh hCPuhinh

Thai gian trich kh~u hao

May moc thiet bi
PhU'O'ng ti$n v$n tai truyem dan
Thiet bi, dl,mg Cl,lquan Iy
Tai san co dinh hCPuhlnh khac

3
6
3
4

Tai san c6 d!nh

vo

Thai gian trich kh~u hao

hinh

khong khau hao
3 nam

Quyen sl} dl,lng dat vo thai h~n
Ph~m mem may vi t1nh

3.7

nam
nam
- 5 nam
nam

Thue tai san
Vi$c xac dinh mot thea thu$n co phai la thea thu$n thue tai chfnh hay khOng dl,J'atren ban
chat cua thea thu$n do vao thai diem khai dElU: li$u vi$c thl,J'c hi$n thea thu$n nay co phl,l
thuoc vao vi$c sl} dl,lng mot tai san nhat dinh va thea thu$n co bao gam dieu khoan ve quyen
sl} dl,lng tai san hay khong.
Thue tai san dU'oocphan lo~i la thue tai chfnh neu theo hoopdang thue tai san, ben cho thue
chuyen giao phan IcYnrui ro va Iooifch g~n lien VcYiquyen sa hCPutai san cho ben di thue. Tat
ca cac thea thu$n thue tai san khac dU'oocphan lo~i la thue ho~t dong.
Cac khoan tien thue theo hOOpdang thue ho~t dong dU'ooch~ch toan vao bao cao ket qua
ho~t dong kinh doanh giCPanien dO theo phU'O'ng phap dU'ang th~ng trong suot thai h~n cua
hoopdang thue.

3.8

Chi phi tra trU'&c
Chi phf tra tmcYc bao gam cac chi phf tra tmcYc ng~n h~n va chi phf tra tmcYc dai h~n tren
bang can doi ke toan giCPanien do va dU'oocphan bo trong khoang thai gian tra tmcYc ho~c
thai gian cac Iooifch kinh te tU'O'ngung dU'ooct~o ra tu cac chi phf nay.
Cac lo~i chi phf sau day dU'OOc
h~ch toan vao chi phf tra trU'cYcdai h~n de phan bo dan tu 02
den 03 nam vao bao cao ket qua ho~t dong kinh doanh:
...

Chi phf cai t~o van pheng

110

Chi phf thue van pheng

...

Chi phf cong Cl,ldl,mg

Cl,J

17

~

./

C~

C
'H

v


Cang ty Co phan ChCPngkhoan Ngan hang Nang nqhiep

va Phat trien Nang than Viet Nam

B09a-CTCK

THUY~T MINH BAo cAo TAl CHiNH GIO'A NIEN £)0 (tiep theo)
tai nqay 30 tMng 06 narn 2015 va cho ky ke toan sau thang ket thuc cunq nqay

cHiNH SACH K~ ToAN CHU Y~U (tlep theo)

3.

TOM TAT cAc

3.9

Dtw tLP ch(Png khoen
Thong tU' so 95/2008/TT-BTC
nqay 24 thang 10 nam 2008 cua BO Tai chfnh cho phep cac
conq ty ch(mg khoan thuc hien hach toan cac khoan dau tu ch(mg khoan theo nguyen t~c
gia goc hoac gia tri hop IY. Theo d6, Conq ty da lua chon phU'O'ng phap qia goc de ghi nhan

cac khoan dau tU' chunq khoan.

3.9.1

Cec khoan oc!iutir tei ehfnh ngan hen
Cac khoan dau tu tai chfnh ng~n han bao gem cac khoan dau tu VaG ch(J>ngkhoan thuonq
rnai va cac khoan tien gLfi ngan hang c6 ky h<;lntren ba thang.
Ch(J>ngkhoan thU'O'ng m<;lila nhCmg ch(J>ngkhoan c6 thai h<;lnthu hei khong qua mot nam
hoi;lc dU'Q'c mua vao, ban ra de kiem lai. Ch(J>ngkhoan thU'O'ng m<;lidU'Q'cghi nh$n theo gia
thl,l'c te mua ch(J>ngkhoan (gia goc), bao gem: Gia mua cong (+) cac chi phf mua (neu c6)
nhU' chi phf moi giai, giao dich, cung cap thOng tin, thue, 1$phf va phf ngan hang.
Lai nh$n dU'Q'ctrong ky dU'Q'cghi nh$n giam gia von ch(J>ngkhoan doi vai khoan lai den tfch
trU'ac ngay mua va ghi nh$n tang doanh thu hO<;ltdong dau tU' ch(J>ngkhoan doi vai phan lai
ke tli ngay mua.
Cac ch(J>ngkhoan nay dU'Q'cxem xet kha nang giam gia t<;lithai diem I$p bao cao tai chfnh
giCfa nien do. Ch(J>ngkhoan thU'O'ng m<;lidU'Q'cI$p dl,l' phOng khi gia tri ghi so Ian hO'n gia tri
thi trU'ang. Dl,l' ph6ng giam gia dU'Q'c ghi nh$n vaG bao cao ket qua hO<;ltdong kinh doanh
giCfa nien dO tren khoan ml,lC "Chi phf ho?t oong kinh doanh".

3.9.2

Cae khoan oc!iutif eh(mg khoan dai h?n
Cac khoan dau tU' ch(J>ngkhoan dai h<;lnbao gem cac ch(J>ngkhoan dau tU' dai h<;lnvai ml,lC
dfch n~m giCf den ngay dao h<;lnva s~n sang de ban.
Ch(J>ng khoan n~m giCf dem ngay dao h<;ln la cac ch(J>ngkhoan phi phai sinh hU'ang cac
khoan thanh toan co dinh hoi;ic c6 the xac dinh va c6 thai gian dao h<;lnco dinh ma Cong ty
c6 y dinh va c6 kha nang n~m giCf den ngay dao h<;ln.

N

NI

Mot IO<;lich(J>ngkhoan dau tU' se khong dU'Q'cxep vaG nh6m n~m giCf den ngay dao h<;lnneu
trong ky tai chfnh hi$n hanh hoi;ic trong hai nam tai chfnh gan nhat, dU'Q'c ban hoi;ic phan
10<;lil<;livai mot so 1U'Q'ngdang ke cac khoan dau tU' giCf den ngay dao he;:1n
trU'ac ngay dao
h<;ln,trli khi vi$c ban va phan IO<;lil<;lila:
....

Rat gan vai thai diem dao h<;ln;

....

Cong ty da thu ve phan Ian tien von goc cLla IO<;lich(J>ngkhoan theo ke hO<;lchthanh
toan hoi;ic dU'Q'cthanh toan trU'ac h<;ln;hoi;lc

....

Do mot Sl,l' ki$n nam ngoai tam kiem soat cLla Cong ty, SV' ki$n nay mang tfnh dO'n Ie
khong I$p l<;liva khong the dl,l' doan trU'ac dU'Q'c.

Ch(J>ngkhoan dau tU' s~n sang de ban la cac ch(J>ngkhoan phi phai sinh dU'Q'c xac djnh la
s~n sang de ban ma khong phai la cac khoan dau tU' ch(J>ngkhoan ncflm giCf dem ngay dao
h<;lnhoi;lc la ch(J>ngkhoan thU'O'ng m<;li.
Cac khoan dau tU' ch(J>ngkhoan dai h<;lndU'Q'cghi nh$n ban dau theo gia goc cong (+) vai
chi phf giao djch lien quan trl,l'c tiep den vi$c mua. Dl,l' ph6ng giam gia dU'Q'c ghi nh$n vao
bao cao ket qua hO<;ltdong kinh doanh giCfa nien dO tren khoan ml,lC "Chi phf ho?t oong kinh
doanh" khi gia trj ghi so cLla ch(J>ngkhoan Ian hO'n so vai gia trj thi trU'ang.

18

il~

-I

,T

H


khoan Ngan hang Nang nqhiep
va Phat trien Nang than Viet Nam
Cang ty Co ph§n Chling

B09a-CTCK

THUY~T MINH BAo cAo TAl CHINH GIO'A NI~N 80 (tiep theo)
tai nqay 30 tMng 06 narn 2015 va cho ky ke toan sau thang ket thuc cunq ngay

3.

TOM TAr cAc CHiNH SACH K~ roAN CHU Y~U (tiep theo)

3.9

elJU

3.9.3

Cac khoan Gau tu dai hen khae

tir chiPng khoen (tiep theo)

cac khoan dau tu dai han khac the hien cac khoan dau tu g6p von vao cac dan vi khac rna
Cong ty narn giCrdU'6'i 20% quyen bieu quyet.
Cac khoan dau tU' dai han duoc ghi nhan theo gia goc. Dl,J'phonq giam gia duoc xem xet va
trich lap theo hU'6'ng dan cua Thong tU' so 228/2009fTT-BTC cua BOHi chfnh nqay 07 thanq 12
narn 2009 va Thong tu so 89/2014fTT-BTC cua BOHi chinh nqay 07 thanq 07 narn 2014.
3.10

Dt,J'ph6ng giam gia

Glw tU' chiPng khoan

3.10. 1 Cae khoan Gau tV' ehifng khoan
Dl,J'phong giam gia chCmg khoan dU'oocI$p cho tli'ng IO<;lichung khoan dU'oocmua ban tren
thi trU'cyngva c6 gia tri thi trU'cyngthap han gia tri ghi so. Dl,J'phong dU'oocI$p cho vi$c giam
gia tri cLla cac khoan dau tU' chung khoan c6 the chuyen nhU'oongdU'ooctren thi trU'cyngvaG
ngay ket thuc ky ke toan tU'O'ngung v6'i chenh I$ch giCra gia goc cLla chung khoan v6'i gia tri
thi trU'cyngt<;lingay d6 theo hU'6'ng dan cLla Thong tU' so 146/2014/TT-BTC cLla BO Tai chfnh
ngay 06 thang 10 nam 2014 hU'6'ng dEIn che dO tai chinh doi v6'i cong ty chung khoan, cong
ty quan Iy quy. Tang ho~c giam so dU' tai khoan dl,J' phong dU'ooch<;lch toan vaG "Chi phf
hO<;1t
Gong kinh doanh" trong kyo
Gia tri thi trU'cyng cLla chung khoan niem yet tren Sa Giao dich Chung khoan Ha Noi va Sa
Giao dich Chung khoan Thanh pho H6 Chi Minh la gia d6ng cCPat<;lingay gan nhat c6 giao
dich tfnh den ngay trfch I$p dl,J'phong.
80i v6'i cac chung khoan cLla cac cong ty chU'a niem yet tren thi trU'cyng chung khoan
nhU'ng da dang ky giao dich tren thi trU'cyng giao dich cLla cac cong ty d<;lichung chU'a niem
yet (UPCom), gia tri thi trU'cyng dU'oocxac dinh la gia d6ng cCPat<;lingay gan nhat c6 giao

djch tfnh den ngay trfch I$p dl,J'phong.
80i v6'i chung khoan chU'a niem
tren thi trU'cyng lam Co' sa de trich
thl,J'cte theo bao gia cLla ba (03)
v6'i thCYidiem trich I$p dl,J'ph6ng
phong.

yet va chU'a dang ky giao dich, gia chung khoan thl,J'c te
I$p dl,J'phOng la gia trung binh cLla cac muc gia giao djch
cong ty chung khoan c6 giao dich t<;lithCYidiem gan nhat
nhU'ng khong qua mot thang tfnh den ngay trfch I$p dl,J'

IN

f'

H

{(

JA
~

80i v6'i chung khoan niem yet bi hLlY ho~c bi dinh chi giao djch, bi ngli'ng giao dich ke tli'
ngay giao dich thu sau tra di, gia chung khoan thl,J'c te la gia tri so sach t<;lingay I$p bang
can doi ke toan gan nhat.
Cac chung khoan khong c6 gia tham khao tli' cac ngu6n tren se dU'oocCong ty danh gia kha
nang va muc do giam gia dl,J'atren cac phU'O'ng phap dinh gia chung khoan dU'oocap dl,mg
tren thi trU'cyngnhU' dinh gia dl,J'atren cac h$ so PIE, P/B ...
Trong trU'cynghOOpkhong co dLl thong tin de xac dinh gia tri thi trU'cyngcLla chung khoan theo

cac phU'O'ng phap tren, Cong ty khong thl,J'chi$n trfch I$p dl,J'ph6ng cho chung khoan.

19


C6ng ty Co phan ChCPngkhoan Ngan hang N6ng nqhiep
va Phat trien N6ng th6n Viet Nam

B09a-CTCK

THUY~T MINH BAo cAo TAl CHINH GIO'A NIEN 80 (tiep theo)
tai nqay 30 thang 06 narn 2015 va cho ky ke toan sau thanq ket thuc cunq nqay

3.

TOM TAT cAc cHiNH SACHK~ ToAN CHU Y~U (tiep theo)

3.10

DI,I'ph6ng giam gia dlw ur ch(,pngkhoan (tiep theo)

3. 10.2 Cac khoan 6cju tir dai ben knee
Dl,J'phonq giam gia

duoc lap neu to chuc kinh te rna Cong ty dang dau tu b] 10(tru' trU'ang

hop 10 theo ke hoach da duoc xac dinh trong phuonq an kinh doanh ban dau) theo quy
dinh tal Thong tu s6 228/2009/TT-BTC cua BO Tai chlnh ngay 07 thanq 12 narn 2009 va
Thong tu' s6 89/2013/TT-BTC cua BO Tai chlnh nqay 28 thanq 06 narn 2013. Theo d6, rrnrc
trlch lap dl,J'ph6ng la chenh lech gili'a v6n g6p thl,J'c te cua cac ben t~i to chuc kinh te va

v6n chu
hli'u thl,J'Cc6 nhan (x) vai ty 1$v6n dau tU' cua doanh nghi$p so vai tong v6n g6p
thl,J'Cte cua cac ben t~i to chuc kinh teo

sa

3.11

Cac h9'P dong mua va ban I~i ch(,pngkhoan
"

Nhli'ng chung khoan dU'Q'c mua dong thai cam ket se ban I~i vao mot thai diem nhat dinh
trong tU'O'ng lai (cac hQ'p dong mua I~i) khong dU'Q'c ghi tang tren khoan ml,JCdau tU' thuoc
tong tai san tren bang can d6i ke toan gili'a nien do. Khoan tien thanh toan theo thoa thu~n
nay dU'Q'c ghi nh~n nhU' mot khoan phai thu va phan chenh I$ch gili'a gia ban va gia mua
dU'Q'cphan bo theo phU'O'ngphap dU'ang th~ng vao thu nh~p trong su6t thai gian hi$u ll,J'ccua
hQ'p dong. Cac cam ket qua h~n dU'Q'cdinh ky danh gia va trich I~p dl,J'phong tU'O'ngtl,J'cac
khoan phai thu dU'Q'ctrlnh bay Thuyet minh 3.3.

a

3.12

.
........

:~TY

,jAN

:HO;

·,iN'
,
. r_'~1

:HOI'I
.':.~

'.t.,;

,;.~

Cac khoan phai tra va chi phi trich trU'&c
Gac khoan phai tra va chi phi trich trU'ac dU'Q'cghi nh~n cho s6 tien phai tra trong tU'O'ng lai
lien quan den hang h6a va dich Vl,Jda nh~n dU'Q'c (khong phl,J thuoc vao vi$c Gong ty da
nh~n dU'Q'c h6a dO'n cua nha cung cap hay chU'a) va cac khoan chi phi lai phai tra trong
tU'O'ng lai.

3.13

Cophitw quy

sa

Gac cong Cl,Jv6n chu
hli'u dU'Q'cGong ty mua I~i (co phieu quy) dU'Q'cghi nh~n theo gia
mua va trLf vao v6n chu
hli'u. Gong ty khOng ghi nh~n cac khoan lai/(Io) khi mua, ban,
phat hanh ho~c huy cac cong Cl,Jv6n chu

hli'u cua mlnh.

3.14

sa

sa

Phfm chia 19'inhu~n
LQ'i nhu~n thuan sau thue thu nh~p doanh nghi$p sau khi da trich I~p cac quy theo 8ieu 1$
Gong ty va cac quy dinh cua phap lu~t Vi$t Nam se phan chia cho co dong theo Nghi quyet
cua 8~i hOi co dong.

3.15

Trich I~p cac quy
Gong ty sli dl,Jng lQ'i nhu~n sau thue hang nam neu khong con 10lOy ke de trich I~p cac quy
theo quy dinh t~i Thong tU' s6 146/2014/TT-BTG do BO Tai chinh ban hanh ngay 06 thang
10 nam 2014, nhU' sau:

Quy Dl,J'trli' bo sung v6n dieu 1$
Quy Dl,J'phong tai chinh

Muc trich I~p tif
Iqi nhu~n sau thut;

Muc (rIch I~p toi cIa

5%
5%

10% v6n dieu Ie
10% v6n dieu h~

Gho ky ke toan gili'a nien do, Gong ty khong thl,J'chi$n trich I~p cac quy dl,J'trli' nay.

20

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Gang ty Go phan Gh(l'ng khoan Ngan hang Nang nghi$p
va Phat trien Nang than Viet Nam

B09a-CTCK

THUY~T MINH BAo cAo TAl CHINH GICrA NIEN £)0 (tiep theo)
tai nqay 30 thang 06 narn 2015 va cho ky ke toan sau thang ket thuc cunq nqay

cAc CHiNHsAcH

K~

roAN CHUY~U

3.

TOM TAT

3.16

Thue thu nh~p doanh nghUjp (tiep theo)

(tiep theo)

Thu~ thu nhifjp doanh nghi~p hoan ic;Ji(tiep theo)

Cong ty chi du'oc bu tru cac tai san thue thu nhap doanh nghi$p hoan l<;Iiva thue thu nhap
doanh nghi$p hoan l<;Iiphai tra khi Conq ty c6 quyen hop phap dU'Q'cbu tnr giCl'atai san thue
thu nhap doanh nqhiep hien hanh voi thue thu nhap doanh nqhiep hien hanh phai tra va cac
tai san thue thu nhap doanh nqhiep hoan lai va thue thu nhap doanh nqhiep hoan lai phai tra
lien quan t&i thue thu nhap doanh nqhiep dU'Q'cquan Iy bai cung mot cO'quan thue, doi v&i
cung mot dO'nvi chiu thue va Cong ty dl,l'dinh thanh toan thue thu nh$p doanh nghi$p hi$n
Mnh phai tra va tai san thue thu nh$p doanh nghi$p hi$n hanh tren cO'sa thuan.
3.17

Ghi nh~n doanh thu
Doanh thu dU'Q'cghi nh$n khi Cong ty c6 kha nang nh$n dU'Q'ccac lQ'iIch kinh te c6 the xac
dinh dU'Q'cmot cach chiilc chiiln. Cac dieu ki$n ghi nh$n Cl,Jthe sau day cOng phai dU'Q'cdap
ung khi ghi nh$n doanh thu:
Ooanh thu cung cap dich Vl,l

Khi c6 the xac dinh dU'Q'cket qua hQ'pdong mot cach chiilc chiiln, doanh thu se dU'Q'cghi
nh$n dl,l'a VaGmuc dO hoan tMnh cong vi$c. Trong trU'ong hQ'pkhong the xac dinh dU'Q'c
ket qua hQ'pdong mot cach chiilc chiiln, doanh thu se chi dU'Q'cghi nh$n a muc c6 the thu

hoi dU'Q'ccLlacac chi phi da dU'Q'cghi nh$n.
Ooanh thu hOc;Jto¢ng oau tV' cherng khoan

Doanh thu hO<;ltdong dau tU' chung khoan bao gam doanh thu tl,l' doanh va thu lai dau tU'.
Trong d6, doanh thu tl,l' doanh dU'Q'cxac dinh dl,l'atren muc chenh I$ch gia ban va gia von
cLla tLfng IO<;lichung khoan va thu lai dau tU' bao gam thu lai trai phieu va thu co tuc b~ng
tien. Thu lai trai phieu dU'Q'cghi nh$n trong bao cao ket qua hO<;lt
dong kinh doanh giCl'anien
dO tren cO' sa don tfch trong khi thu co tuc dU'Q'cghi nh$n khi quyen dU'Q'cnh$n khoan
thanh toan co tuc cLlaCong ty dU'Q'cxac I$p.
Ooanh thu kMc

Doanh thu khac bao gam thu lai tien gui, thu phi cLla cac nghi$p Vl,Jky quy chung khoan va
cac khoan thu khac.
3.18

PhU'O'ngphap tinh gia von ch(Pngkhoan
Cong ty ap dl,JngphU'O'ngphap binh quan gia quyen de tfnh gia von co phieu tl,l' doanh va
phU'O'ngphap dlch danh de tlnh gia von trai phieu.

3.19

L9'i ich cLianhan vifm

3. 19. 1 TrQ'cfJp nghi hV'u
Nhan vien Cong ty khi nghThU'use dU'Q'cnh$n trQ'cap ve hU'utLf Bao hiem Xa hoi thuoc BO
Lao dong va ThU'O'ngbinh Xa hoi. Cong ty phai d6ng bao hiem xa hoi cho moi nMn vien
b~ng 18% IU'O'ngcO'ban hang thang cLla hQ.Ngoai ra, Cong ty khong c6 mot nghia Vl,Jnao
khac.

22

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