Báo cáo tài chính quý 2 năm 2015 - Công ty Cổ phần Chứng khoán ASC

M~u

Cong ty c6 phftn chtrng khoan Chau {j
T§ng SA, Toa oM Master Building, 41-43 Tr§n Cao Van, P6, Q3, TPHCM

so B01a - CTCK

Ban hanh thea T Tll'so 9512008 ITT -BTC
1/!-liJy 24 tll
BANG CAN Den

KE ToAN

QIly II ni1m 2015
T~i,

ngily 30 th:\ng 06 ni'im 2015

Don vj tinh : B5ng

A. TAl SAN NGAN H~N (100=00+120+130+140+150)
I. Ti~n va

cae khoan

tU'o'ng dlro'ng ti~n

4S 3.24 984 618

100

110

V.OI

39 475 152 429

34 503 440 605

I. Ti€n

IJ I

36475 152429

31 503 440 605

2. Cae khoan tU'ong duong ti€n

ill

3000000000

3000000000

4306702879

4575562215

II. Cac kho~~ aliu _~u'ifll_~iE_~~gA~_II~~_
III. Cae khoan phai thu nl!~n han

120

V.04

130

V.ll

1. Phai thu cua kMch hang

leU

:i7(i m,7400

7.00 000 000

2. Tra tru&c cha nguo-i ban

132

90800000

129000000

J. JIM i thu nt;i i bt;i ngim hgn

ill

4. Phai thu h09-t dong giao djch chung khoan

135

1868165

334506434

5. Cae !
ill

3637407314

3912055781

6. DI,T ph6ng de khoan phai thu kh6 d6i (*)

ill

\J

~I

140

V. Hi san ng~n h:;1.0 kh3c

150

1 543129310

1 406287301

151

219449749

12404300

158

J 323 679561

1393883 001

825756554

891 165348

387781823

426187605

314 656 823

341 812605

5. Hi san ng~n h~n kh,lc

B. TAl SAN OAT H~N (200 = 210 + 220 + 240 + 250 + 260)

t

('ll, khQiin phi1i thu rl?li h~n

200

V.02

V.ll

210

II. Tai san c6 ajnh

220

I. TSCB hw hinh

221

V.05

l.l.2

- Gia trj hao mon lfiy k~ (*)

22'1

3, nC£) \10 hinh

??7

v ,1)1;\

22~

Nguyen gill

- Gi~ tri hao mon In k~~.

*

/'&1. '&4lS

'1.1.J~

4%

.)1,&

(l ,991,126,025)

(1,933,683,723)

73 125000

84 n5 000

2 55:! 521 305

2 55:! 521305
2469 146305)

230

III. B§t dOn san cl~u tu'

240

IV. Cae khoan d§u tu' tai chinh dai h~n

250

h~n

3U~

2480396305

229

4. Chi hi xay dllng ca bim dO' dang

V. Tai san dili

1.

223

2. TSCD thue tai chinh

~

khac

260

437974731

464977 743

76853383

113t156311J

239877 348

230277429

I, Chi phi tra tru&c dfli han

261

V.07

2. Tai san thu~ thu nh~p hoan l<;ii

262

V.09

3. Ti~n n9P quy h6 trg thanh toan

263

V.IO

4. Hi san dai h<;ln kMc

268

121244 000

121244 000

270

46 ISO 741 172

41 376455469

TONG CONG TAl SAN (270

~~~'I


10 C:
~~

IV. Bang t6n kho

1. Chi phi tra tnr6"c ngjn h~n

~

=

tOO + 200)

,',


I!,

":k"

't ;..:,.;:,,[$,lMC'"

It:'~!;:~i;l,"
•

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• .....)n. .

'm

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", ,

' Ir~:::7"
-""..",,,;'' ', ,,,,Maso

~

, ,
"

,,,I,,

.. "-:-i,,,_

",,,,,

A. NO' PHAI TRA. (300 = 310 + 330)

I. NQ' ng~n h~n
I, Yay va nO' ng~n h'iln
2, Phili

tra cho nguui ban

.

~)

..

",,,,,,,,.

,

IJl~ye~
!,"

';'('3'Y',W",;"""";,,

.1..-'"

1...

:­

"'" $o,cy"ol q.u~
=~'~T.;,\j""""1"':'( 4:y::;i"'"," ,,,,

(~,)

,",":;" ,t:(;;,

""tl

I

19 328 564 369

13314115310

310

19 328 564 369

13 314 115310

31 ]

800 000 000

312
313

4. Thu~ va cac khotm pbai n9P oha nuo-c

3J4

tra ngu'ui lao dong

326 181 818

304500 000

193231 835

243 576381

258 84] 133

18905800

V.12

845830813

71 506400

V.13

1498,) 092 182

\} 976 8S9 182

6t)1l '/T! )'1'!

V.08

315

6, Chi phi phai tra

316

7. Fhai tni nQi b{i

ill

8. Cic khoim phili tril, phi'li n(>p ng~n h~n khac

JI9

9. Phlii tl'il ho~t clyJl~ Aino djdl "hu'll1!. kllolll1

J:lU

I YI:L :tU:, 411l{

10. Ph<1i lJa IIi) \..;0 WI.:, gO\,; va J£lj lllii ~hj8u

321

71S13Ob

II. Phai tra 16 chuc philt Moh chUng khOaD

I

-.
j
• (,i,"Wi''i,~~(hdA
,,'0 an..,nanl"",,,,)

300

3. Nguai mua tra ti~n tmo-c

5, Phai

,

.

-

--_.

322

..,.,,~

-?=:~
,:;;-:­ ~,
CO$: ~1

HAN

12. Quy khen thu6ng, phuc Igi

323

13. Giao dich mua ban It;li Trai phi~u chfnh phil

327

14. Doanh thu chLfa thl)'c hi~n ng5n h~n

328

'!lING I(HO,,"

15. DI1 pnong phai tnl ngim b~n

129

l.JHA JA

330

~.H

II. NQ' dai

h~n

R. VON CHr, f:.('1 Hfr'fI (400 = 410 + 4.'\0)

~

412

:;. y 6n khilc Cllll Chll sO- him

413

4. C6 phi€u ngan quy

4]4

5. Chenh

I~ch

G. Chcnh I~ch

410

~4U 1~!-l

'120

(29, {1I ,ll'2,} , 191)

(21 ,lJJ' I ,b)~,l)4 1)

440

<16150741172

tY gin h6i doAi

41G

417

8, Quy dl.T ph(mg tal <::hfnh

418

TON(; CQN(; NGUON VON (440 - 300 + 400)

U()J!

56000 000 000

415

10. L(YI nhu~n sau thu~ chu'a phan ph61

:a~

56 000 000 000

411

V.16

I'll) ~l,Ij

28 062 340 159

danh gia It;li taj san

{JuS! khac thu<)c van chu s6 hilu

'i6 inJ

26822176803

7. Quy d§u tu phat tri€n

lj.

7-f:;--

4110

v6n chi! SO' hu'u
1. V 6n d~u tu clla Chll sO' hllu
2. Th~ng du v~n c6 ph§n

I.

'('A.

~I

419

41 376

4~3

469

~


CHI TIED NcoAI BANG CAN Bor IcE ToAN
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1~'·~::;~:(4f:":=;',:::.:',=
1. rai san thu~ ngoai

2.

V~t ttl'

hang hmi

3. Tai san

nh~n

nh~n

giG: h9,

nh~n

gia c6ng

4. NQ' kh6 dbi au xu-Iy

004

dc IOlili

005

6. Chu.'ng kho1in Iu'u ky (006 =

007+012+017+022+027+032+037+042+047)


006

49 566 360 000

41 740 140 000

6.1. Chu'ng khoan giao dich (007 = 008+009+010+01 t)

007

47534260000

40 660 340 000

47 534 260 000

40660340000

6.1.1. ChUng khoan giao dich clla thanb vien hIll

kY

008

6.1.2. Chung khoan giao dich clla khach hang trang nU'lYc

009

6.1.3. Chung khoin giao djeh eua khach hang nucre ngoai

010

G. I A. Chu.'Jlg klhihn ~ib.V d)l.h l.Ull l& dllJ'l. klllll.

Oil

0.'1.. r.l1I'me kllll;111 /lJ III
013+014+0 I5+{) 16)

-


002
003

t~

0 :UI.n.:nu,
g"n'
"'"

"I'

001

ky gu:i

5. Ngol.li

..

-"· . ::::,",,'~::(5))·,:',:;;-:;:::,~:

fl·7..?

1l~I'rtIe ei~tI

Iiii'll (012 ­

012

(.'.llllll~-klllli1II .. I<;lIII+ldlll~'l:.ii1II'llid l'I;IIi1-ldli1I,II-IIKII~.IIIIII!:.-1111

Ol4-··

6.3. Chfrng khoao cAm c6 (017=018+019+020+02t)

017

6.4. Chu'ng kho1in 4lm giu' (022 = 023+024+025+026)

022

6.5. Chlrog khoan ch(>- thanh t03n (027 = 028+029+030+031)

027

6.5.1. ChuJlg k.lioall tho' lhao..h loau eua lhauh viell iLru

ky

929000 000

_

..

Q7·q··OOO·OOO

, ..

.~~
-u,

218300 000

10J/(j(wi. )00


028

'/

oon

r.h (me khofm r.hh th,mh to~n ~Il~ k h~('.h hAne !Tone mrcw,
6.6. Chung khoao phong toa chel' rUt (032 =
033+034+035+036)

m9

6.7. Chirng khmin chir giao djch (037 = 038+039+040+041)

037

500000

6.7.2. Chung kho6.8. CluJ-ng khosn ky quy dam bao khoa~ vay (042 =
043+044+045+046)

039

500000

042

884300000

975200000

884300000

975200000

(i. 'i, 7"

k)'1 '11\9 ni\m f:\
043

6,8.2. Chung khoan

IcY quy dam bao kboan yay cua KH trong nuo

044

Chl'rng

6.9 Chu'ng kholl.n sfr-a 161 glao dlch

047

7. Chung I{hoon IU1J J{)' cong ty dQi chung chu'n nicm y~t (050
= 051 +056+061 +066+071 +076+081)

050

7.1. Chung khoan gillO dich (051 ::: 052+053+054+055)

051

8. Chu'og kh03n chua lUl1 ky cua khach hang

082

9. Chlrng khoan chtra hru ky cua c6ng ty chti"ng khoan

083

10. Chu'ng khoan nh~n uy thac cdu gia

084

Ngu-oi

I~p

--\}l-_

...

I04 fiO 0 non

032

kh()~n

~,l3, 1,

? III 100

Q. K~ toao tru'ong

(;fine ty ~fi ]1h~n (;hlrne kho~n r.MlI l\

MRII

"il RM;, - (;Tf:K

so

TAne SA, To~ nh~ M~51pr R.uilding, 41-43 Trl1n Cao Van, P6, Q3, He

rrr

Ban Minh thflo T, Tu'
g512008
-8 TC
ngay 24 IMng 10 n~m 2008 eu", B¢ Till chi.

BAa cAo KET QuA HO~ T DONG KINH DOANH GliJA NIEN DO
Quy II nam 2015
Dan vi tinh : E>&ng

.

Mil
a~,

1. Doanh thu

t~

.",,:(4)~ ~

(1)

.
Nlim tru:6:~

01

4881 237 018

- DMnh thu ho~t l.I(ln.l!: m611i:16'1 chLl'n.e: khMI\


UI.!

j

- Duunll \111,1 hU~1 (jOIl!!. (j~u 1lI chOIl!! I,hullu, \lot> v6n

01.2


1382736933


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Dunnh tllu bltll llinh oh6t hD.Jlh '..hl.l'JI' 1.,I\00n


.ib]

I;;)L

IYL

- Doanh thu d(l.i Iv phat hfuth chung khoan

01.4


ou

60G 627 400

- Doanh thu hrll ky chfrng khoan

01.6

5186813

- Doanh thu ho¥ ([(lng UY thac dfru gia

01,7

- Doanh thll cho thll~ SU d\log tili san

01.8

villI


(l1.tJ J IJ ll4lJ

992.JJ6491

)42062500

5234 DID

8562450

5444880

J .lilY UL)

ou

- Dullllh lhu hll{ll .1~u~

Ill'

oj )

bb UIU lYi.j

.~. IlnH nh th .. tltll~n v~ ho~t ifl:ing kin h rloHnh (1 U;411-1I',)

10

4 SSI '137018

1 382 736

~33

5 25~ 16$ ~8S

4. Chi phi hO<\lt donI! killh do:mh

11

3082264568

1 278382289

4191645903

- Chi phi hO(l1 d{lnl! kinh doanh

[1.1

2276838521

494982550

2700419503

- Chi phf chun"

J 1.2

805426047

783 399739

1491226400

J 628241455

5. Ll)'i nhuan I!OD cua hoat d{irlg kinh doanh (20=10-11)

20

1 798972 450

104354644

I 067523082

6. Chi phllluan Iy doanh nghi¢p

25

J 208749884

1247523263

2307686438

7. LQi nhll.~n thulin lit hoat d{>ng kinh doanh (30=20- 25)

30

590222566

-1143168619

e. Thu oh~p IdlOO

JI

9. Chi ohi khac

32

27217

10. La; nhuan khac (40=31-32)

40

- 27217

11. T6nrr II,Yi ohuan k€ toan tnr6'c thll~ (50=30+40)

50

J L. U\I 1)h.1 (/'Il..\e 1NUN hl¢l\ l1~tlj\

~l

590222566

VI.!

13. ('hi phI lhu~ "n'lI)N holl" l~l

rl":~~:~
.fli"- I th ue~:r..,..,
,,~ •. ,~:'V,,11 IU9" sail
15. Liii CO' ban tren

c6 ph l€u

NgU'<'1i l*p

Q. K~ toall tru'O"ng

-I 1<13 l68 619

·r

240 163356

-1 2-10 163356

- 460 727 512

<16075<1729


i"

C6NG TY

cr CHlf'NG KI-IOAN cllAu A

Miju

lAu SA, TvA NHA rl'lA~ Tt!R, 41-4..1 I kAN (......0 VAI~, u...I, II-'H(.IVI

56 DOJ • CTCJ<

B::J/J II:..JI!I! l/!~iJ !. J IJ'SO '::jj/dUUIJII
ngay 24 lh8ng 10 nam 2008

sAo cAo LU'U CHUYEN

J

-I:J Il.

cua 89 Ttl; chlnh

TII~N TF;

(Theo phlJ'Ong phap gitm tiep)

Quy 02 Nam 2015
Dcm vi tfnh : D6ng

I.

LU'u chuy~n ti~n tli' ho~t dQng kinh doanh

1

L9'i nhu~n trU'6'C thu~

2

f);f,u chinh cae khoan

3

II.

Kh~u hao TSC£>

02

Cae khoan dl,J' phong

03

L¢ nhu?n tiP hO{tt c1¢ng kinh doanh trU'6'c thay diJi van
I/FU d¢ng

08

I ah~, ~Iam cae kMah pM! tI'IU
Tang, giam cae khoan phai tra (kh6ng k~ lai vay phili tra, Thull
thu nh~p doanh nghi$p phai nQp)

11

Tang, giam chi phi tra trLPO'C

12

Ti€!n Ihu khac tCP ho'}.l d9n9 kinh doanh

15

Ti~n chi khac eho ho~1 d(>ng kinh doanh
LU'u chuy~n ti~n thu§n hO<[lt dQng kinh doanh

16
20

LlplI

(1,240,163,356)

01

68,692,302

(460,754,730)

562,OO2,16!;l

(1,171,471,054)
:.:l~!:J ,4lj~,

U!:J

tlb I

5,214,449,059
(170,442,518)

(40L,LJ4,Jo1 )

~271
~I·
4,201,998,344

ONG .
,J PH'
-N<; /{H

3,415,086,361 .'

----,

HAU

2

Ti€!n thu tCP Ihanh Iy, nhugng ban TSC£> va cac lai san dai h~n
kMc

22

G

Ti&n Ihu h6i dau tU' gop v6n vilo clC'n vi khac

20

LU'u chuy~n tien thuiin tIP hO<;lt dQng dAu tU'

30

III.

LU'u chuy~n tien tf1 ho~t dc?ng tili chinh

30

::i

lien vay ngiln h~n, dal h~n nh~m dLP¢'c

~J

4

Ti&n chi tra n9' goc vay
Ti6n chi
nQ' thuc lil) chinh
cb life, Igi nhu~n da Ira cho chu s& hi)u

35
36

LU'u chuyfm ti~n thuan ho~t dQng ti:li chinh

40

ROO,OOO,OOO

50

4,Q71,711,n74

J,.11 !;,OU(o,Ji)1

Ti~n va tU'O'ng oU'O'ng ti~n daU ky

60

34,503,440,605

38,501,959,003

Anh hU'cYng ella thay dbi tY gia hoi ooa1
Ti~n tOn cU6i ky (70 50+60+61)

61
70

39,475,152,429

41,917,045,364

=

NglfOi l~p

ky (50 .. 20 I:lO 140)

,.

(135,385,681)

21

Lll'lI r.hllyAn tifln fhllAn tmoO

.

3,465,477,116

chlly~n tl~n tip ho~t dgng cT~lI hp

tro.

~.

547,229,287

Ti~n chi d~ mua sam, xay dV'ng TSCEl & cae TS dai h~n khac

5
6

~

~ ~6,081 ,862

(30.286,520)

I

~

(30,286,520)

tlUU,UUU,UUU

34

VI1.34

CONG TY CP CHUNG KHOAN cHAu A
5, ToAN NHA MASTER, 4143 TRAN CAO VAN, Q3, HeM

Mau so B05 ­ CTCK

LAu

Ban hanh theo T. Tv s6 16212010
ngay 20 thang 10 niim 2010

m

-BTC

cua Sf) Tai chinh

BAo cAo TiNH HiNH BIEN DQNG VON CHU So' HO'U

auy II nam 2015
Don vi ffnh : D6ng

Chi tieu Qui nay nam nay

ThuyM
minh

86 d~u nam

1.
2.
3.
4.

V6n dau tU' eua ehu sa hG'u
Th~ng dll' vbn e6 ph~n
Vbn khac eGa ehu sa hCPu
C6 phj~u quy (*)
5. Chenh lech danh gia l<;li tai san
6. Chenh I~eh ty gia h6i doai
7. auy d~u tll' phat lri~n
8. auy dll phong lai chinh
9. Quy khac thuQc vbn chG sO' hCPu
'111 I i,\'llIhll~rl HHII 1I1l11! dllf~ phAn [1hfll

ky

86 cu6i

Giam trang kY

56,000,000,000

ky

56,000,000,000

-

VIII

T6n!=l cQn!=l

Chi tieu Quf nay nam tru'lYC
1. Von dau tU' eGa chu sa hifu
2.ThangdU'voncophan
3. Von kMe ella ehu sO' hCPu
4. C6 phi~u quy (")
5. Chenh I$eh danh gia l~i titi san
f3 (:hpnh I~r:h fy iJiA hAi nnAi
7. auy dau 1U' phat trisn
8. Quy dll ph6ng lai ehinh
9, Quy khae IhuQe von ehu sO' hfru
10. Lqi nhu~n sau lhu~ chU'a ph€m ph5i

Tang trong

Thuyet

(i7,~.I7,I\,'1H,1'I41 )

( 1)411, 111.\, .\!1(~)

28,062,340,169

(1,240,163,366)

86 d~u nam

Tang trang

ky

()~,'I

0

n,I)';':','1 !-J'I)

26,822,176,803

s6 culli ky
56,000,000,000
-

Giam trong ky

56,000,000,000

-

~".~ "

:.y\.~~

(27,349,862,875)

VIII

~.

'V
-'
-'.
*1
JAN
i

(460,754,729)

(27,8fO, :-..; , 04)

~W
,0

~~

28,650,137,125

Tong c9n9

NglJ'ai

I~p

Q.

Kl! taan tTlJ'cYng

(460,754,729)

0

28,189,382,396


CONG TY CO PHAN CHUNG KHoAN CHAD A

THlNET MINH BAO CAO TAl CHINH
Tfli

Norry

W/DM?fII'i


(D(JJ1 vi rfnh bl1ng VND, ngot;tl

mc r!'u'tYl1g /1

Bang thuy~t minh nay la mQt b9 ph~n kh6ng th~ tach rai va I. f)~ e (ij ~J11 llU~ ( uQ II g ell::l

UO
ngh i~p

1 Hinh thu'c so' hli'u v&n

Cong ty C6 ph~n ChUng khoan Chau A(sau day gQi t~t Iii "C6ng ty"), la C6ng ty CP dlf9'C thanh l~p theo Gjgy phep thanh I~p va ho~t
oi)ng s6 106IUBCK-GP ngay 08/412009 va Gi~y phep di~u chinn s6 98/GPDC-UBCK ngay 06/7(2012 do Oy ban ChUng khoan Nhil
mroc dp. Theo d6:

I.

Hinh thLrc s& hOu van: v6n c6 ph§n.
Van ai~u I~ theo gi<1y chUng nh*n dang ky kinh doanh Iii:

56,000,000,000

d6ng

V6n phOp djnh

35,000,000,000

C16ng

0\111

Cong 1)' In:

t·

2 Ten giao dicb, trv so' va cac do'u vi trite thuQc

C6ng ty e6 ten giao dich quae t~ lil: ASIA SECURITIES CORPORATION; ten viet t~t la ASC
Tr\l sO- chfnh d~t t~i: T§ng 5A Toa nita Master Building, 41-43 Tnln Cao Van, PhuOng 6, Qu~n 3, Thanh ph6 H6 Chi Minh

3 Lrnb vl;l'C klnh dOllnh

Kinh doanh chUng khoan
4 Nganh ngh~ kiDh doanh
Theo gi§y chUng nh~n dang ky kinh doanh thl nganh ngh~ kinh daanh cua C6ng ty lit:
- Luu kYO chUng khoan

~

...

- Moj gi6j chUng khoan
- Tll vAn d~u t\1 chung khoan

'." .

5 T6ng s6 cong ohan vien
"I

II. Ky k~ toan, dOll vj ti~n t~ sU' dVllj1; trong; k~ toan
Nie.n

00 k~ t0~n

b~t o~u tlr nR~Y (l J10 J, k~t th(J('. n~<'ty 3 1/12 h<'tnR n(lm.


2 Bon vj ti€n t~ Slr d\mg trong ghi ehep k€ toan 18. B6ng Vi~t Nam.

III Chulln ml!c k~ toan va Ch~ dQ k~ toan ap d",og

C6ng ty ap d\mg theo H~ th6ng Ch€ dO k~ toan doanh nghi¢p Vi~t Nam ban hanh theo Thong tlf huang dfin s6 95/2008!lT-BTC ngay
24/10/2008 eua B(> Hi ehinh ap dl,mg eho cac C6ng ty ChUng khoan, Thong tII 162/2010!lT·8TC ngay 20/10/2010; Thong tu
200/2014/TT-8TC ngay 22112/2014 va Thong tu 244/2009/TT-BTC ngay 31/1212009 ella 89 Hi ehinh,
Cae Bao cao h.\i chinh dfnh kem dugc trinh bay theo nguyen tlie gia g6c va phli h9P voi cae Chuftn m,!c, Ch€ oQ k~ to3.n Vi~t Nam va
cae quy dinh hl~n h~lllh khlic vS k~ toan t(li Vi~l Narn.
Hlnh thlic k~ toan lip d\lng: Nh~t ky chung
~

.,'

IV "fie chinh ,1fich lIB tofin fip dl,mg;

.

~

'/


Vi~c I~p bao cao tili chinh tuan thu theo d.c Chu~n lUVC K~ toan Vi~t Nam, H~ th6ng K@ toan Vi~t Nam va cae guy djnh hi~n hanh
khac v€ k~ t03n t;ii Vi~t Nam yeu d.u Ban Ghlm abc phiii co nhu'ng 1I'0'C tinh va gia djnh anh huang d6n 56 li~u bao cao v~ cong "9', tai
san va vi~c trinh bay cae khoan cong nO' va tili san ti~m tang t~i ngay l~p bao d.o tai ehlnh cling nhu cac s6 li~u bao cao v6 doanh thu
va dlj !JIll II UlJ~ suO[ Halll lltj dllJll1 (kS' hU~l dOug). KBl qua Ilu<,tl U\JIlg killli uuallh 1I11,lt: (2 t:u lIu? kh2. Ti~n va tU'o'ng dtro'ng ti~n

Tibn va eae khoan tlfO'ng dtrong ti6n bao gam ti6n m~t tlli quy, ti€n gui ngan himg, cac khoim d~u tu ng~n h\ln c6 thai h~n thu h6i ho~c
dao h~n khong qua ba tM,og k~ tlr ngay mua, cO Hoh thanh khaan cao, co khil nling ehuy~n d3i d~ dang thanh cac luqng ti6n xac dinh
va khong co nhi€u rlii fO trong chuy~n dbi thilnh tl6n.

Cuc nghj~p Vl,l phdt sinh bbng cuc don vi tltn t¢ khue vo-i dOOl V! titn t¢ do C6ng ty Slr dvng duge h\leh totm thea tY giil th\fc te t{li thai

di€m phlit 3inh llghi~p vv. TQ.i thbi aielll cuBi [lam, clic kJlvQ.1I llWC tni Jilll VQ U.ll~ 110;.' lll/lllg, Hllh .:-ha( lieH t~ .:.I'J g&o..- lli',V{Jj l~ du\'o..­
chuy~n d6i thea ty gia quy dinh vao ngay J~p bang din d6i k~ toano Tat ea cae khoan chenh I~ch ty gia thl!c t6 phlil sinh trong ky va
~hF:n h I~~h ty gii\ nn tt~n h gill I~ i ~6 liu n gn~i (~ (".IIAi kyo, rQ'C": k~l (".h!.lY~'l Y~0 1:l~0 do k~t qua hO(lt (1';'ng kinh doanh clm nam tili chinh,
4. Cae khoiin phai thu

Cae khoan phai thu duO'c trlnh bay tren bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu hI khaeh hang va phai thu kMc cung
voi dv phong duge I~p cho cac khoan ng phai thu kh6 ooi.
D\}· phong phai thu kho doi

th~ hl~O ph~n g13 tn dtJ klfn b! tiln th~t do cac khoan khbng du9'c kllli.eh hang thanh 101m phat smh obi v6'i~
56 dl1 de khoan phiii thu tl;li thcri di~m I~p bang din d6i k€ toano Tang ho~e giiim 56 du tai khoan dtJ phong ouO'e philo anh vao chi Phl~gJ
quan 1y doanh nghi~p trong kyo
cd

1)\1" ph6ng phai thu kho <101

S. 'OJ

sail c6 dinh va

CHU~
.\CH

kh~u hao tai san c& dlnb

G

Hi san e6 drnh dugc th~ hi~n theo nguyen gia trir di gia trr hao mon lOy k{ Nguyen gia tai sao e6 drnh bao g6m gia mua vii. nhung chi>"
phi c6 lien quan trvc ti€p d€n vj~e dua tai san VaG hO\lt d{mg nhu d\1 kiSn. Cae chi phi mua s~m, nang'dp va d6i mOl tai san cd dinh
tt1T0(" vAn hn~ \In r.hi phi h~n trl, ~lhl rhll1l n,r0r tinh lIill1 h~n rfln \rAt '111~ hn\ll n(lnl1l

Jlguyell gil'! vii gil'! trj !lau llIUll lay ke uuve xua sO va bat ky de khoatl 19i 16 1l1iU pilat sinh du lhanh 19 tat san d8u oU'9'C h~ch (Oan vAo
bao cao kilt qua hOl;lt GQng kinh doanh,

Phlln m~m may vi tlnh va phlln m~m I,~ toan

pJlau mfm mil)' llnh va phSll 1l1~111 k~ lU
1.>0 dt~ ~hi !Jlli lila Cung [y (fa I,;hi

l'a [lllh uGli [hui Jitlll uua pilau 1118111 V:fO su llt,mg.

Khau hao tai san e6 djnh
Kh~u hao tai san c6 dinh dtrO'c tlnh thea phuong phap Guimg lh§ng trong subt thui gian hOu dl,mg 1I'0'e tinh cua cac tai san.
hao lip dVng theo ty 1~ guy djnl'! w.i Thong lu 45/2013/TT-BTC ngay 25/04/2013 eua BQ Tai Chfnh,

May m6e thi€t bj

4nam

Phmrne ti~.n v~n tiii, trl1y~n rlii'n

g nilm

Thi~t bi, dl,mg C\'! quan Iy

6.

3 - 4 nam

Ph~n m~m vi tinh

4 naro

PhAn m~m h~ thi'lng glao d!ch

4 ni:im

f>h

tu· Hi chinh

TY I~ kh5.u

tfj


D~ U tu' vao die C6ng ty

Cae khoan dfiu tll

VllO

lien kit


cae C6ng ty lien k6t

\TIa trong d6 Ci'mg ty c6 imh htremg dang k€

ougc trinh bay theo pllU"0l1g phap giA g6c.

Ctlc khoJn ph~n ph6i Igi nhu~n tll" cil lQ"i nhu~n thuiln liiy k6 ellQ oue Cong ty lien 1~6t Gnu ngoy dau hI Olll)'O phon b6 '0'0.0 k6t qua hOQ1

dOug kill)) uuallh 1I ullg ky l.:ua CUllg ty. Ok k!luau phlllJ plJOi khal.: UUl/l.: X~llI Ilhu J.lh~ll dIu hOi l.:a.l.: klloilll t111u lu' va auve Lrtf vuo gilllrj

d~u tu'.


(

Dlf phong giam gill ehu'ng khoan dU'qc l:[ip cho tung IO{li chung khoan olIgc niem y~t tren thi trtIcmg chung khoan khi p,ia thj tnrung
th~p h011 gia tri s6 saeh. Cac chung khoan kJ10ng niem yet ma khong c6 ca s6 dS A,k djllh IllQt cach dang till c~y gia tl'! hgp Iy l1ul;Ic
glli nh~n theo gia mua ban o§u.

7. Lu-o'ng, bao hi~m xli h9i, bao hi~m y t~, baa hi~m tblh nghi~p

r

Tj6n luang duqc tinh toan va trich I~p dua vilO chi phI trang IcY dl,ffi thea hqp d6ng lao oQng. Theo d6, bao hi6m xa hQi, bilO hi€m y tt
va bilO hi€m th~t nghi~p ciing duqe tr[ch l~p vai ty l~ la 26%, 4,5% va 2% tuang u-ng li~n ItrOTlg cua nguiJi lao dQng. Ty l~ 22% se
duqc aua VaG chi phi baa hi~m xii h<)i, baa hitm y d, bao hi€m thilt nghi~p trong kY; va 10,5% siS ol1qe trich tu IU'ang Clla nguai lao

I

oQng.

a,

\,hi phi phili tro

ell! phi phaJ tra duqc ghl nlwn eho so tJ~n phal tra trong tuang Jm hen quan a~n hang hoa va d!ch vI,! da nh~n ouqe khong phl,l thu9c
VaG vi~c Cong ty thanh toan ho~c nh~n ouqc h6a dOll ella nha eung dp hay chtra.

oa

r-;

9. Cae khmin dV phOng phiii trii

Cae klloan nq dv phong phai tTll trong lUOllg lai chua chAe chAn v~ gia tri ho~c thoj gian phai tni. Cae khoan d\I phong ng phai trll
dlfqC ghj nMn khi ela xac dinh ch~c ch~n nghra Vl,l ng phai tra vii-o ngay k~t thuc IcY k~ toano
DI,l' phong tnr d p miit vj~c lam: Cong ty trich l~p thea ty l~ 2% tren t6ng guy IU011g d6ng bao hi~Jl1 y t~ va xii Mi.

Dv pMng phi'li In'! (1\fgc ghi

thea phU011g phiip I~p them
nam nay so vo; s6 dlJ phong phai tra oa I~p nam tTuac.

10. Nguyen tffe ghi

v GIl

nh~n

ho~c

nh~n van

u~u (11 ella ehu s0 !Juu UlIlj<'; gil i lJlJ~11 lh~u sG

V[;ll

IhVl.: gup ball

Iloiln

nh~p

theo

.

so chenh

I~ch

giCfa

,

~6

dV- phong phiii tra ph:ii

:127-:(3

I~r'

NO

PHA~ "

i KHOF

d~u I,;ua d IU ~U luJu.

.~ u] ~

~~

11. Phil n phAi IQ; nhll~ n

Lqi nhu~n sau thu~ duqc chia eho cae cd dong sau khi dugc cac c6 dong thong qua t:;li D{li h(ii C6 d6ng ThuOng oien va sau khi trich
l~p r,:k rpIY thp,f) fliAIl I~. r.'·lfl rfmp, ty vii dr. 'lily ttjJlh rh~r 11I~1 Vi~.r Nilm

11.

Ghll1h~n

n

doanl1 tllU

Doanh thu du9'c ghi nh~n khi Cong ty co kha nling nh~n duqc cae lqi feh kinh t~ co th~ xac djnn augc rnQt each chiic chin.

Doanh thu moi giOi chung kboan

Doanh thu moi giai Chtlng khoan aU(Jc ghi nhqn khi giao dich chung khoan aU(lc ho(m thanh.

Doanh thu ho{\t dQDg hrvl1n

Doanh thu hor;t t/¢ng !u win tfuvc ghi nhfjn khi h(Jp d6ng fir vein tltr(lC hoem IhQnh.

Donnh thu khac

Doanh thu tir liJn glri ngdn hang, fiJi cho Yay win, doanh I17u h09! d¢ng glao dich

ky qlly,

doanh l17u h9P lac d6u tu; ...



Cong ty co nghTa VI' n9P tllU& thu nh?p doanh nghi~p bing 25% Iren !hu nh?p chju thu~. Thu nh?p chiu thu~ ouqc linn dt,ra Iren kit
qua hO(l.t dQng trong nam va di6u chinh eho cac khoan chi phi kh6ng dlfgc khau tri.r va cac kho,'m 10 do cac nam Imac mang sang, neu
co.
Ngoai thu~ thu nh?p doanh nghi~p, Cong ty c6 nghTa

vI,!

n9P cac khoim thu€ khac theo cac quy dinh v~ thu~ hi~n himh.

Khoan thuS phai nqp th€ hi~n tren s6 sach k€ toan Iii s5 I i~u do Ceng ty u&c tinh.
tra quySt toan thuS cua CO' quan Ihu&.

86 thu€

phili nQP

Cl,!

th~

se
ThuS hi~n hlwh

Hi san thu~ va thuS phai n9P cho nam hi~n h~lllh va cac nam tmac duqc xae dinh bing gia tr! dl,f ki~n phai n9P cho (ho~c duqc Ihu
hSi tir) co quan thuS, sir d\lng dc muc thuS sufit va cae lu?t thuS co hi~u Il,fc dSn ngay I~p Bang can dbi k~ toano
ThuS thu nh?p !lOan J{li
ThuS thu nh?p hoan l~i QUQ"c xac djnh eho cac khoan chenh l~eh t\lm th6'i t\li ngay I?p Bimg din d6i kS toan gifra
nh?p eua eae tai san va nq phai tra va gia tri ghi s6 eua ehung eho mue arch bao cao tai chinh.

C(1

sO" tfnh thuS thu

Hi san thu~ thu nh?p hOM hili ouqc ghi nh?n eho tit ca cac ehenh I~ch t\lrn thai oUQ"C kh~u trl!, gia trj ouqe kh~u trir ehuySn sang cac
II11JII ~1J1J elm elk kliOlln 1(\ 1I1111 lillie viI elk kho,ln lrlJ d!fl I.huC dllnl ~(r d\lng, khl ehlk dllin mmg III'/Yne 1:.11 ~I~ (:/\ 1/.1( nhll~1i rlnh lhll(~ lit.
~(r d\llIg nhf1ne l:hAnh l~~~h 1:;J1Il Ihili 11m,rc k h~1I In'r, {",;k, khmin IA Ifnh (hll~. vA I",M, 1111 /Hli 'hll~, l~hlJ:.I <;1'," i1\mg n!ly
V, Thong tin b6 sung cho cae khoan ffi\lC trlnh bay trong bang can dai k~ tm!n
1.

sa cuai quy

TiSu va dc khoan tU'Qllg dU·01lg tiEn
Ti€n ella eong ty chLmg khoan
Ti6n glri lhanh toan giao djch chLmg khoan cua nhi!. d§u tu
Cae khoan tuong Quang ti€n
CQng

~

.

So
35,600,787,14J

30,803,542,907

874,365,288

699,897,698

3,000,000,000

--_.3,000,000,000

39,475,152,429

34,503,440,605

2. Gia trj khai lI.r(.mg thV'c hi~n giao dich trang ky
Kh5i hr~rng giao d!ch tbV"C hi~n
trong

Chi tieu

Mu;,t

Gill. trj giao dich thV·c
trong k)'

ky
Rill

hi~n

Mua


a) Cua Cong ty chung

khoan


cd phial!
- Trai phi~u


- Ch!cng khoan khac

b) eua nha diu ttc

2,053,680

2,8~9,920

53,985,695,000

75,059,615,000

- Co pJlIeu

L,U:>J,bl:lU

L,1> (~,I,I:LU

)J,~~:>,ol,l),UUU

'}),U~~,b I :>,UUU

2,053,680

2,819,920

53,985,695,000

75,059,615,000

- Trill phldu

Chung khodn klute


T6ng cQng
3. Cae kholln phiii thu ng~n hlJn

Ph,ii thu khach hang
Tni tn.r6c cho ngu6'i ban

Phai thu ho~t oQng giao djch chung kho:!m
Phai thu khac
C<)n~

(*)

S6 cuai quy

86 d~u nam

576,627,400

200,000,000

90,800,000

129,000,000

1,868,165

1,372,323

3,637,407,314

4,245,189,892

4,306,702,879

4,575,562,215

4,306,702,879

4,575,562,215

DI,f phong phai !hu kho obi

CQng
C·) BllU gOJll.


Phai thu Ill" hO(lt d9ng margin, (rng tnrac (i~n ban chlmg khoan, mua quy6n
lJI lall ti~lI uall d IIJIlg, k!luau ella khad] hallg,

4.

89,791,426

333,134,111

Phai thu khk

3,547,615,838

3,912,055,781

C9 ng

3,637,407,314

4,245,189,892

Tai san ng~n h(ln khac

s6 cu6i quy

s6 a~u nam

Clli phlln1 trmJe Ilg~1l hi;111

2 J 9,449,749

12,404,300

193,679,561

263,883,00 I

1,130,000,000

1,130,000,000

1,543,129,310

1,406,287,301

Cae khoi'm t(lm t'mg

(*)

Ky quy, kY cuqc ng~n h(ln

D~t CQC

CQng

5.

Tai san c8 djnh hfru blnh
May m6c thi~t bi

Nguyen gia

sb dll'diiu nam

1,1 U6,:'DY,6"/4

Mua rna;
Thanh [y, nhuQ1lg

Phu·ong ti~n

v~n

tiii

"/)),U':I4,:'WU

D\lug C\l quan Iy
414,I:a,4J4

30,286,520

Cgng
:L,:l'J),4l}6,:rL~

30,286,520

bGiam khac

_ _ _ _~ ~ _ _ 0_­ _ . __

S6 du cu6i quy

1,136,566,194

755,094,200

414,122,454

2,305,782,848

I ,OG3 ,35 8,.301

456,202,768

414,122,454

1,933,683,723

10,248,912

47,193,390

1,073,607,413

503,396,158

42,921,173

298,891,432

341,812,605

62,958,781

251,698,042

314,656,823

Hao mon illy kS

36 uu d~u lJalil
Tang
Thanh

57,442,302

Iy, nhugnp;

ban

56 du cu6i quy
Gill. hi con

•..

_-- _.-----_._-­

s6 duo cu8i quy

Tili sau cO lIjulJ va "lull (ph9.u

lIIeUi

vi Huh)

sa d~u nam

Tan2'

Giiim

sa cu8i quy

Nguyen gia

2,553,521,305

Hao mon luy k~

2,469,146,305

11,250,000

2,480,396,305

84,375,000

11,250,000

73,125,000

Gill Ir! c.'On l:;Ii
7.

1,991,126,025

I~i

S6 du d-fru nam

6.

414, 122,454

2,553,521,305

Hi san dfii hl!n khac

sa cu6i quy

s6 dau nam

Chi phi tra tru&c dai h{ln

(7.1)

76,853,383

} 13,456,314

Chi n9P quy h6 trg thanh toao

(7.2)

239,877,348

230,277,429

(7.3)

121,244,000
-..--.,. ........... ­......

12 J ,244,000

C~ng

437,974,731

464,977,743

(7.1) Sao g6m:

Sa cu8i quy

S6dh nam

71,887,873

101,042,530

4,965,510

12,413,784

76,853,383

113,456,314

Tai san dfti

h~n

khac

C6ng cu dung eu cho philn b6
Chi phi sCta chua van phong cho philn b6
C{>ng

~I

~


(7.2) Bao g6m:

S6 eu8i quy

S6 d~u

Quy h6 trg thanh toim dl1u ky

230,277,429

208,696,257

9,599,919

9,137,440

C~ng

239,877,348

12,443,732
----230,277,429

(7.3) Bao gam:

86 eu6i quy

NQP b6 sun~ trong ky
Titn liii philn bE> trong nam

Khot'm ky quy SLr dvng the taxi Mai Linh.


8.

~6 diiu

nam

nam

10,000,000

10,000,000

Khoan dij:t CQC li~n thue Van phong tlli L~u 6. toa nha Master Building, s6

41-43 Tr~n Cao Van, PhlfOng 6, Qu~n 3, Thanh ph6 H6 Chi Minh

111,244,000

111,244,000

CQng

121,244,000

121,244,000

S6 eu6i quy

S6 d~u

NQ' ngin h~n

Vay

va ng ngin h\ln

(13.1)

nam

800,000,000

Phal tra cho ngu326,181,8 t 8

304,500,000

193,231,835

243,576,381

Phili Ira cang nhan vi&1

258,84 j, 133

18,905,800

Chi phi pheii tra (Chi phi l'.li~n, internet, hoa h6ng moi gi&i, ... )

845,830,813

71,506,400

1,9 J2,205,288

698,737,547

Ngm'ri mua Ira titn tmac
Thu~ va

Phili tra

GilG

ho~t

khoilll phii Jl\)p Nita nU'(I(;

d{ing giao djch chUng khoan

Cae khOl1.n phai tra, phiii n{ip ngin h\ln khac

(8.1)

(8.3)
(8.2)

CQng

14,992,273,482

---~'---'-----"--

19,328,564,369

S6 eu6i qui'

(8.1) Bao g6m:

Thu~ gia trj gja tang phai nQP

69,257,891

Thue thl! nh*p eli nhiin

123,973,944

C1)ng

193,231,835

(8.2) Baa g6m:

S8 euai quy

.'"

11,976,889,182
.. _ , - - ­

-,~--~_.~~_.,

13,314,115,310

S6 afiu nom
- ~-

t:1

24J,57G,Jlll " I
243,576,381/ C'

CHU1
Kinh phi cong ooan

8,608,000

Bao hi~m xii h9i, bao hi~m y t~, bao hi~m that nghi~p
Phili tra kM.e

(*)

CQng
(I<) Baa gbm:

Phil! tra hQ e6 t&c, g6c va Hii trai phi~u

Phai tni lien qllJ.:holln
Phiii trii nhiln vien lien CllHln (f~n khoiin hiio hi~m h~f hUQc khone phili nQp
oho co quan Bilo hi~m xi'i h9i

Phili tm cha Cong ty HLV theo Hd6ng mu9'O
Phai tri khac (nh~n ky quy, khae, ..)
CQng

A

~

,

So dau Dam'

1-

5,670,000'~
3'1,318,118

- , ",

14,944,OR2,l~4

11,910,901,0')4

'

14,992,273,482

11,976,889,182

sf; cu6i Dam

S3 d~u Dam

--------'-----'---'----"--

7,181,300
11,100,000,000

11,JOO,000,OOO

180,212,866

180,212,866

56,688,188

56,688,188

3,500,000,000

500,000,000

14,944,082,354

11,936,901,054

S6 eu6i quy

Phai tra giao djch chung khoan eho nha d~u tlf

874,365,288

302,144.547


1,037,840,000

396,593,000


1,91J,]OS,288

698,737;517

Phai tra trung !lim luu

CQng

,j

39,583,128

(8.3) Bao g6m:

Phai tra ti~n giao dfch thanh toan btl tru sau ngay T+3

"

CI"/.:

S6 oh nam


ky chUng khoan


9.

TInh hlnh tang giam ngu6n v5n cJni

v6n dgu tLr ciia chii
sa hi}u
Lqi nhu~n chua
phan ph6i

so' hu'u
S6 ahu num

~6,UUU,UOO,UUU

:>6,OUU,OUU,UUU

___(~~,2?_Y?~?!84Jl

COng

~_(! ,~~9,L63~356~

28,062,340,159

Chi ti~t vAn dliu to'

chu SCi hfru

cil

S6 cuai quy

Giiim

TUng

(29,177,823,197)

(1,240, 163 ~_~~)_

V6n diEu I~

26,822,176,803
VBn gop thv'c t& t~i ngay 31/12/2014

doug sang I~p


Ty I~

S6 )U'lrng c6 phiSu

Cong ty TNHH Dich
Kinh doanh Giiii Pha.p

Gia trj


VI,!


Ba 06 Th! Blch Hu~

cng D6 Hoang Chuang
Vii de c& dong khac

900,000

25%


180,000

5%

720,000

20%

1,800,000

50%


j

180,000

3.21%

1,800,000,000


0.00% .


Cong ty CP dfiu tu' thuong

mai & dich vu HOVIet

1,:224,000

12.240,OUO,000

cng Phan Minh Hoan

3,656,000

36,560,000,000

Ong Phan Vli Tu~n

180,000

Ba Nguy6n 111i Thiiy Huang

- - _ .. _ - - - ­

C(lng

3,600,000

100%

3.21%

¥t1;~t;;::~'I~'

6.43%

_ _ _ _3..:-,600,000,000

5,600,000

100%

56,000,000,000

S6 cu8i quy 02/2015

Tronf{a6:

moi gi6i chung khoan

3,361,872,192

Doanh thu hO{lt dQng tu· v~n

686,627,400

Doanh thu ho~t d{'mg hru ky va chuy6n khoan chung khoan

5,186,813
(*)

ho~t

Chi pilI lJu:,Il dOJlg luN giuj
Chi phi ho~t d{>ng tLJ v~n

ky chUng khuan
Chi phi kh~u h:ilo Hi £::in c6 dinh

ChI phi hOl.lt dOng IIlu

:~

sa cu~i quy 02120~jJG
66,070, 291

- --(3

4,RR I,237,0 I R

I ,382,'13fi, 'J.B

S6 cu6i quy 0212014

542,359,334

375,300,000

1,111,613,589

69,017,900

833,702,500

84,555,500

18,543,432

16,179,150

11,3:10,083

11:1,079,651

194,758,593

)30,063,899

Chi phi khac

369,967,037

39 J ,186, 186

3,082,264,568

J ,278,382,289

sa cu6i quy 02/2015

Iy doanh ughi~p
Chi phi nhan vien quan Iy
Chi phi v~t li~u quan ly

12. Chi phi quan

sa cu6i quy 0212014

590,906,499

589,163,000

22,381,707

38,398,638

Chi fJbi d\lllg cv van phong

17,764,513

10,638,113

Chi phi khau hao TSCD

33,676,684

102,131,094

1,025,000

6.731,650

512.369,326

433,589.569

30,626,155

66,871,199

I J7IlRJ7d.Q,~S4

1/747,57?-"?6~

Ie phi

Chi phi dich vv mua o2oai
Chi phi d" phong phai thu kh6 d6i
Chi phi b~ng ti~n khac
('i)n~

----.

tiu A

5,234,01.4 H6d

Chi phi djch VI,I mua n~oai
CQng

._--'----'-­

n

') PHA
'10l\Hq

1,311,432,629

S6 cu6i quy 02/2015

d1)ng kinb doanh

Chi phllu011$ nhan vien

Thu~, phi va

I

d

827,550,613

---------'----''----~

CQng
11. Chi phi

1,800.000.000

327. ri

10. Doanh thu

Doanh thu khk

II

360,000

VI. Thong tin b6 sung Bao cao k€t quii hO{lt dOng kinh doanb

Doanh thu hO\ll d{>ng

,


"

1.3. Chi phi

kh~{'

Chi phi thanh I~p doanh nghi~p phan b6 trong nam
rhi phi kh,k

CQng

VII. Thong tin killic

1.

51! ki~n phat sinh sau ngay 1(~t thuc nam Uti cninh
C6ng ty kh6ng c6 b§t ky Sll ki~n tn;mg y~u nao phat sinh sau ngay l~p Bang can d6i

hay c6ng b6 tren Bao do tai chlnh.


\JC hi~n nhfrng di6u chinh

Tang Giam D6r

.,~

i,