Báo cáo tài chính năm 2014 (đã kiểm toán) - Công ty Cổ phần Chứng khoán FPT

CONG T Y C O PHAN CHlTNG K H O A N FPT
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

Bao cao cua Ban Tong Giam ^6c va
Bao cao tai chinh dd dirffc kiem toan

r

i

CONG TY CO PHAN CHUNG KHOAN FPT
Bao cao tai chinh
Nam 2014

4

PiTCc kiem toan boi:
CONG T Y TNHH DICH V U TU* V A N TAI CHINH K E T O A N V A K I E M TOAN PHIA N A M
(AASCS)
29 V6 Thi Sau, Quan 1, TP. H6 Chi Minh; Dien thoai: (08). 38 205.944 - 38 205.947; Fax: 38 205.942
1


C O N G T Y C O P H A N CHtTNG K H O A N FPT
Dia chi: Tang 2, 71 Nguyin Chi Thanh, Dong Da, Ha Noi

NOIDUNG

Trang

Bao cao cua Ban Tong Giam doc

03-04

Bao cao kiem toan doc lap

05

Bao cao tai chinh da du^c kiem toan
Bang can doi ke toan tai ngay 31 thang 12 nam 2014
Bao cao ket qua hoat dong kinh doanh nam 2014

06-09

MCH vy TU
> CHfNHKl

vA KIIM T

10

Bao cao Imi chuyen tikn te nam 2014

11-12

Ban thuyet minh bao cao tai chinh nam 2014

13-50
4

r

C O N G T Y C O P H A N C H L T N G K H O A N FPT

Dia clii: Tang 2, 71 Nguyen Chi Tlianli, Dong Da, Ha Noi

BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam doc Cong ty Co Phan Chiing Khoan FPT (sau day ggi tat la "Cong ty") trinh bay Bao
cao cua minh va Bao cao tai chinh nam 2014 cua Cong ty ket thuc ngay 31 thang 12 nam 2014.
Cong ty Co Phan Chirng Khoan FPT dugc thanh lap theo Giay phep thanh lap va hoat dong s6
59/UBCK- GP ngay 13 thang 7 nam 2007; Giky phep di^u chinh s6 26/UBCK-GP ngay 13 thang 4 nam
2011; Giay phep dieu chinh s6 9 4 / G P D C - U B C K ngay 1S" thang 06 nam 2012 do U y ban Chung khoan Nha
nuoc Viet Nam cap.
LTnh vyc kinh doanh cua Cong ty la: Chung Khoan
Nganh nghe kinh doanh cua Cong ty la:'
M o i gicfi chung khoan

^

Hoat dpng tu doanh chung khoan
T u van d i u tu chung khoan
Bao lanh phat hanh chung khoan
Luu ky va quan ly c6 dong
Tru sa chinh tai Ha Noi: Tang 2, 71 Nguyin Chi Thanh, D6ng Da, Ha Noi.
Cong ty CO hai chi nhanh:
-

Chi nhanh Thanh Ph6 Ho Chi Minh: Tang 3 toa nha Ben Thanh Times Square, 136 - 138 Le Thi
Hong Gam, Quan 1, TP.Ho Chi Minh, Viet Nam.

-

Chi nhanh Da Nang: 100 Quang Trung, Phucmg Thach Thang, Quan Hai Chau, TP .Da N i n g , V i e t
Nam.

Cac sir kien sau ngay khoa so ke toan lap bao cao tai chinh:
Khong CO su kien trong yeu nao xay ra sau ngay lap Bao cao tai chinh doi hoi dugc diiu chinh hay cong b6
tren Bao cao tai chinh.
4
Hoi dong Quan tri, Ban Tong Giam doc va Ban Kiem soat
Cac thanh vien cua Hoi dong Quan tri bao gom:
6ng Nguyen Diep Tiing
Ong Nguyen Van Trung
6ng Nguyen KhSc Thanh
Ong Eiichiro So
Ong Do Son Giang

Chii tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien

Cac thanh vien cua Ban T6ng Giam doc bao gom:
Ong Nguyen Diep Tung
Ong Nguyen Van Trung

Tong Giam doc
Pho Tong Giam ddc

Cac thanh vien cua Ban Kiem soat bao gom:
Ba Do Thi Huong
Ba Nguyen Thi Phuong
Ong Ngo Thanh Hai

Truong Ban Kiem soat
Thanh vien
Thanh vien

3


CONG T Y C O PHAN CHlTNG K H O A N FPT
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha N p i

Kiem toan vien
Cong ty T N H H Dich vu T u van Tai chinh Ke toan va Kiem toan Phia Nam (AASCS) bay to nguyen vong
lam cong tac kiem toan cho Cong ty.
Cong bo trach nhiem ciia B a n Tong Giam doc doi v o i Bao cao tai chinh
Ban Tong Giam doc Cong ty chiu trach nhiem ve viec lap Bao cao tai chinh phan anh trung thirc, hgp ly
tinh hinh hoat dpng, ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong nam.
Trong qua trinh lap Bao cao tai chinh. Ban Tong Giam d6c Cong ty cam ket da tuan thu cac yeu cau sau:
- Lira chgn cac chinh sach ke toan thich hgp va ap dung cac chinh sach n^y mOt each nhat quan;
- Dua ra cac danh gia va dir doan hgp ly va than trong;
- Cac chuan muc ke toan dugc ap dung theo quy djnh hien hanh, khong c6 nhihig sai lech trong yeu
d i n muc can phai cong bo va giai thich trong bao cao tai chinh;
- Lap va trinh bay cac bao cao tai chinh tren co sof tuan thii cac chuan muc ke toan, che do ke toan va
cac quy dinh co lien quan hien hanh;
- Lap cac bao cao tai chinh dua tren co so hoat dgng kinh doanh lien tuc, tru truong hgp khong the cho
rang Cong ty se tiep tuc hoat dong kinh doanh.

Ban Tong Giam doc Cong ty dam bao rang cac so k§ toan dugc luu giu de phan anh tinh hinh tai chinh cua
Cong ty, voi miic dp trung thuc, hgp ly tai bat cur thai diem nao va dam bao rang Bao cao tai chinh tuan
thu cac quy dinh hien hanh ciia Nha nuoc. Dong thoi co trach nhiem trong viec bao dam an toan tai san ciia
Cong ty va thuc hifn cac bifn phap thich hgp de ngan chan, phat hien cac hanh vi gian Ian va cac v i pham
khac.
Ban Tong Giam doc Cong ty cam ket rang Bao cdo tai chinh da phan anh trung thyc va hgp ly tinh hinh tai
chinh ciia Cong ty tai ngay 31 thang 12 nam 2014, ket qua hoat dpng kinh doanh va tinh hinh luu chuyen
tien te nam 2014, phii hgp voi chuan muc, che dp ki toan Viet Nam va tuan thii cac quy dinh hien hanh c6
lien quan.


CONG TY TNHH DICH VU TlJ V A N TAI CHINH K E TOAN V A K I E M TOAN PHIA NAM
SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

So: ^ U V B C K T / T C

BAO CAO KIEM TOAN DOC LAP
Ve Bao cao tai chinh nam 2014 cua Cong ty Co Phan Chirng Khoan FPT
Kinh gm: - Hpi dong Quan tri Cong ty Co Phan Chung Khoan FPT
- Ban Tong Giam doc Cong ty Co Phan Chung Khoan FPT
Chung toi da l^iem toan bao cao tai chinh nam 2014 kem theo cua Cong ty Co Phan Chimg Khoan FPT
dugc lap ngay 22 thang 1 nam 2015 tu trang 06 den trang 50, bao gom: Bang can doi ke toan tai ngay 31
thang 12 nam 2014, Bao cao ket qua hoat dong kinh doanh, Bao cao luu chuyen tien te va Ban thuyet minh
bao cao tai chinh nam 2014 ket thuc cung ngay.
'
Trach nhiem cua Ban Tong Giam doc:
Ban Tong Giam doc Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hgp ly bao cao tai
chinh ciia Cong ty theo chuan muc ke toan, che do ke toan (doanh nghiep) Viet Nam va cac quy djnh phap
ly CO lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat ngi bo ma Ban
Tong Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai

sot trong yeu do gian Ian hoac nham Ian.
Trach nhiem cua Kiem toan vien
Trach nhiem ciia chiing toi la dua ra y kien ve bao cao tai chinh dua tren ket qua ciia cuoc kiem toan.
Chiing toi da tien hanh kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan muc nay yen cau
chiing toi tuan thii chuan muc va cac quy dinh ve dao diic nghe nghiep, lap ke hoach va thuc hien cugc
kiem toan de dat dugc sir dam bao hgp ly ve viec li?u bao cao tai chinh ciia Cong ty co con sai sot trong
yeu hay khong.
Cong viec kiem toan bao gom thuc hien cac thu tuc nham thu thap cac bang chung kiem toan ve cac so lieu
va thuyet minh tren bao cao tai chinh. Cac thu tuc kiem toan dugc lira chpn dua tren xet doan cua kiem toan
vien, bao gom danh gia riii ro co sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. K h i
thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet k i l m soat ngi bp ciia Cong ty lien quan den
viec lap va trinh bay bao cao tai chinh trung thuc, hgp ly nhSm thiet ke cac thu tuc kiem toan phu hgp voi
tinh hinh thuc te, tuy nhien khong nham muc dich dua ra y kien v^ hieu qua ciia kiem soat noi bp ciia Cong
ty. Cong viec kiem toan cung bao gom danh gia tinh thich hop ciia cac chinh sach ke toan dugc ap dung va
tinh hgp ly cua cac uoc tinh ke toan ciia Ban Tong Giam doc cung nhu danh gia viec trinh bay tong the bao
cao tai chinh.
*

TRACK NK[|
•ICH v y
W CHIN if

Chiing toi tin tuong rang cac bang chung kiem toan ma chiing toi da thu thap dugc la day dii va thich hgp
lam CO so cho y kien kiem toan ciia chiing toi.
Y kien cua Kiem toan vien
Theo y kien ciia chiing toi, bao cao tai chinh da phan anh trung thuc va hgp ly, tren cac khia canh trong yeu
tinh hinh tai chinh ciia Cong ty Co Phan Chirng Khoan FPT tai ngay 31/12/2014, cung nhu ket qua hoat
dpng kinh doanh va tinh hinh luu chuyen tien te nam 2014 ket thuc cung ngay, phii hgp voi chuan muc ke
toan, che dp ke toan (doanh nghiep) Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh
bay bao cao tai chinh.

Tp.Ho Chi Minh, ngay 02 thang 3 nam 2015
Cong te^^f^^HK^ch Vu Tu- Van Tai Chinh
Ke :P^^^i&n*^Xoa^^
Nam (AASCS)
TRACH N H I E > W ^ a | ^ . ^ M m d o C
DtcH v y TU
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Kiem toan vien

VA KIEM '

rp.HO
Do Khdc Thanh
' " S w G i a y C N D K H N k i l m toan: 0064-2013-142-1

msL

Dinh The Ducrng
S6 Giay C N D K H N k i l m toan: 0342-2013-142-1
c

29 Vo Thi Sau Street, District 1, Ho Chi Minh City
Tel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942

""^P^ndent Legal a*-""""'"

Email:

Website: www.aascs.com.vn

VA KIEW

rp.i


C O N G T Y C 6 P H A N CHLTNG K H O A N FPT

Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BANG CAN DOI K E TOAN
Tai ngay 31 thang 12 nam 2014
Bern vi tinh: VND
TAI SAN

Ma

so
1
2
A - TAI SAN NGAN HAN (100=110+120+130+140+150) 100
I, Tien va cac Idioan tircng duoTig tien
110
111
I.Tien
112
2. Cac khoan tirong duong tien
120
U. Cac Idioan dau tir tai chinh ngan han
121

1. Bau tu ngSn han
2. D u phong giam gia dau tu ngSn han (*)
,
129
i l l . Cac khoan phai thu ngan han
130
131
1. Phai thu khach hang
132
2. Tra truoc cho nguoi ban
3. Phai thu noi bo ngan han
133
135
4. Phai thu boat dong giao dich chung khodn
5. Cac khoan phai thu khac
138
6. Du phong phai thu ngan han kho doi (*)
139
140
IV. Hang ton kho
V. Tai san ngan han khac
150
1. Chi phi tra triroc ngan han
151
152
2. ThuS GTGT dugc khau tru
154
3. Thu8 va cac khoan phai thu Nha nude
4. Giao dich mua ban lai trai phieu Chinh phii
157

158
5. Tai san ngan han khac
B - TAI SAN DAI HAN (200 = 210 + 220 + 240 + 250 + 200
260)
210
220
221
222
223
224
227
228
229

I- Cac khoan phai thu dai han
n. Tai san co dinh
1. Tai san co dinh hiru hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
2. Tai san co dinh thue tai chinh
3. Tai san co dinh vo hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
4. Chi phi xay dyng cc ban dff dang
111. Bat dong san dau tu*
- Nguyen gia
- Gia tri hao mon luy ke (*)
IV. Cac khoan dau tir tai chinh dai han
V. Tai san dai han khac
1. Chi phi tra truoc dai han

2. Tai san thue thu nhap hoan lai
3. Tien nop quy ho trg thanh toan
4. Tai san dai han khac

230
240
241
242
250
260
261
262
263
268

TONG CONG TAI SAN (270 = 100 + 200)

270
6

Thuyet
minh
3
1

2

3.1
3.4
3.2

3.5
10
4

3.3

So cuoi nam

So dau nam

4
2.102.403.786.385
988.680.080.693
802.680.080.693
186.000.000.000
16.536.300.751
16.583.546.169
(47.245.418)
1.093.820.473.361
522.301.439
144.967.900

5
1.736.204.538.752
1.083.814.516.311
773.814.516.311
310.000.000.000
166.198.278.627
166.238.262.284
(39.983.657)

483.048.595.570
422.680.000
768.766.272

1.093.261.374.288
63.829.734
(172.000.000)
1.280.222.548
2.086.709.032
1.690.709.428
547.441
383.452.163

482.021.025.620
8.123.678
(172.0a0,000)
293.^^^
2.849.S5ai^
2.302.9)^i£i^
544

12.000.000
63.964.761.295

60.271,638.332

49.893.771.843
35.837.524.220
67.923.642.352
(32.086.118.132)

49.356.381.623
2.155.768.974
32.616.931.121
(30.461.162.147)

14,056.247.623
37.573.279.261
(23.517.031.638)

10.740.563.667
32.881.827.465
(22.141.263.798)
36.460.048.982

8
8.1

14.070,989.452
1.205.432.105

10.915,256.709
164.489.362

8.2
8.3

12.695.653.597
169.903.750

10.195.653.597
555.113.750
1,796.476.177.084

5

6

7

2.166.368.547.680


C O N G T Y C O P H A N CHITNG K H O A N F P T

Dia chi: Tang 2, 71 Nguyin Chi Thanh, Dong Da, Ha Npi

NGUON V O N
1
A - NO PHAI TRA (300 = 310 + 330)
1. Nff ngan ban
1. Vay va no ngan han
2. Phai tra ngucri ban
3. Ngudi mua tra ti8n truoc
4. Thue va cac khoan phai npp Nha nuoc
5. Phai tra ngudi lao dpng
6. Chi phi phai tra

^

7. Phai tra npi bp
8. Phai tra, phai npp ngan han khac
9. Phai tra boat dong giao dich chung khoan
10. Phai tra hp co tuc, goc va lai trai phieu
11. Phai tra to chuc phat hanh trai phiiu
12. Quy khen thudng phuc Ipi
13. Giao dich mua ban lai trai phieu Chinh phu
14. Doanh thu chua thuc hien ngan ban
15. D u phong phai tra ngan ban (*)
11. No dai ban
1. Phai tra dai ban ngudi ban
2. Phai tra dai ban npi bp
3. Phai tra dai ban khac
4. Vay va no dai ban
5. Thue thu nhap hoan lai phai tra
6. D u phong trp cap mat viec lam
7. Dir phong phai tra dai ban
8. Doanh thu chua thuc hien dai ban
9. Quy phat trien khoa hoc va cong nghe
10. D u phong boi thudng thiet hai cho nha dau tu (*)
B - VON CHU S d HU*U (400 = 410 + 430)
I. Von cbii so hiru
1. Von dau tu ciia chii so hiru
2. Thang du von co phan
3. Von khac ciia chu so hiru
4. Co phieu quy (*)
5. Chenh lech danh gia lai tai san
6. Chenh lech ty gia hoi doai
7. Quy dau tu phat trien
8. Quy du phong tai chinh

9. Quy khac thupc von chii so hiJu
10. Lpi nhuan sau thue chua phan phoi
TONG CONG NGUON V O N (440 = 300 + 400)

Ma Thuyet
minh
so
2
3
300
310
9
311
9.1
312
9.2
313
9.3
314
9.4
315
316
9.5
317
319
320
321
322
323
327

328
329
330
331
332
333
334
335
336
337
338
339
359
400
410
411
412
413
414
415
416
417
418
419
420
440

So cuoi nam

So dau nam

4
907,562.530.813
907.562.530.813
99.000.000.000
24.528.490
1.351.215.608
11.664.607.662

5
627.680.125.052
627.680.125.052
30.195.609
1.029.091.608
9.647.480.636

10.000.000

9.6
9.7
9.8

786.325.220.436
363.794.000
5.465.728.515

9.9

3.357.436.102

604.105.907.321
108.850.000
7.413.619.063
5.344.980.815 ^

//<,
•

\

11

1.258.806.016.867
1.258.806.016.867
733.323.900.000
201.676.100.000

1.168.796.052.032
1.168.796.052.032
733.323.900.000
201.676.100.000

28.170.994.430
28.170.994.430
267.464.028.007
2.166.368.547.680

23.723.489.236
23.723.489.236
186.349.073.560

1.796.476.177.084


CONG T Y C O PHAN CHlTNG K H O A N FPT
Dia ciii: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

CAC CHI TIEU NGOAI BANG
Dom vi tinh: VND
Ma

Chi tieu

s6

So cuoi nam

So dau nam

B
1. Tai san co dinh thue ngoai
2. Vat tir, chiing chi co gia nhan giir ho
3. Tai san nhan ky ciro'c
4. No" kho doi da xvc ly
5. Ngoai te cac loai
6. Chung khoan liru 1^
Trong do:

6.733.689.280.000

5.682.163.930.000

6.1. Chirng khoan giao dich

6.415.560.190.000

5.349.520.530.000

6.1.1. Chijng khoan
6.1.2. Chung khoan
6.1.3. Chung khoan
6.1.4. Chung khoan

444.240.000
6.326.596.970.000
88.518.980.000

giao dich
giao dich
giao dich
giao dich

cua thanh vien liru ky
cua khach hang trong nude
cua khach hang nude ngoai
cua to chuc khac

9
10
11

6.2. Chung khoan tarn ngirng giao dich

12

6.2.1. Chung khoan tarn ngung giao dich cua thanh vien luu ky

13

6.2.2. Chung khoan tam ngijng giao dich cua khach hang trong
nude

14

6.2.3. Chiing khoan tam ngung giao dich ciia khach hang nude
ngoai
6.2.4. Chung khoan tam ngung giao dich ciia to chuc khac
6.3. Chimg khoan cam co
6.3.1. Chung khoan cam co ciia thanh vien luu ky
6.3.2. Chung khoan cam co ciia khach hang trong nude
6.3.3. Chung khoan cam co ciia khach hang nude ngoai
6.3.4. Chung khoan cam co cua to chuc khac
6.4. Chirng khoan tam giir
6.5. Chirng khoan ch& thanh toan
6.5.1. Chung khoan chd thanh toan ciia thanh vien luu ky

15
16
17
18
19

20
21
22
27
28

6.5.2. Chij^g khoan chd thanh toan ciia khach hang trong nude
6.5.3. Chung khoan chd thanh toan cua khach hang nude ngoai
6.5.4. Chung khoan chd thanh toan ciia to chuc khac
6.6. Chirng khoan phong tod chd riit
6.7. Chung khoan ch&giao dich
6.7.1. Chung khoan chd giao djch ciia thanh vien luu ky
6.7.2. Chung khoan chd giao dich cua khach hang trong nude
6.7.3. Chung khoan chd giao dich ciia khach hang nude ngoai
6.7.4. Chung khoan chd giao dich cua to chuc khac
6.8. Chirng khoan ky quy dam bao khoan vay
6.9 Chimg khoan sira loi giao dich
1. Chung Idioan lu^ ky cong ty dai chiing chira niem yet
7.1. Chung khoan giao dich
7.1.1.
7.1.2.
7.1.3.
7.1.4.

Chung khoan
Chung khoan
Chung khoan
Chung khoan

giao dich

giao djch
giao djch
giao dich

ciia
ciia
ciia
ciia

thanh vien luu ky
khach hang trong nude
khach hang nude ngoai
to chuc khac

8

40.218.070.000

40.218.070.000

251.820.000
5.289.987.760.000
59.280.950.000
46.825.960.000

L501 17

46.825.960.0^
:h

29
30
31
32
37
38
39
40
41
42
45
50
51
52
53
54
55

, . TU

.i

vy

Klgj'T

245.576.680.000

(If

167.751.550.0aiK
245.576.680.000

15.704.770.000
6.830.000

167.751.550.0(Kr

4.665.440.000

15.688.440.000

4.345.340.000

9.500.000

320.100.000

16.629.570.000
170.000
16.629.400.000

113.400.450.000
210.000
113.377.010.000
23.230.000

694.548.270.000
686.574.090.000
15.740.000

686.162.840.000
395.510.000

615.458.000.000
583.479.920.000
11.530.000
583.182.880.000
285.510.000


C O N G T Y C O P H A N C H I T N G K H O A N FPT

Dia clii: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

CAC CHI TIEU NGOAI BANG
Dcm vi tinh: VND
Ma

Chi tieu

s6

So dau nam

So cuoi nam

7.2. Chung khoan tam ngienggiao dich
12A. Chung khoan tam ngung giao dich cua thanh vien luu ky

B

56
57

5.801.780.000

7.236.080.000

7.2.2. Chung khoan tam
nuoc

58

5.801.780.000

7.236.080.000

ngiJtng

giao djch cua khach hang trong

7.2.3. Chung khoan tam ngirng giao dich cua khach hang nuoc .
ngoai
7.2.4. Chung khoan tam ngung giao dich cua to chuc khac
7.3. Chirng khoan cam co
7.3.1. Chung khoan cam co cua thanh vien luu ky
7.3.2. Chung khoan cam co cua khach hang trong nude
7.3.3. Chiang khoan cam c6 cua khach hang nude ngoai
7.3.4. Chung khoan cam co cua to chuc khac
7.4. Chirng khoan tam giir
7.5. Chirng khoan ch& thanh toan

7.5.1. Chung khoan chd thanh toan cua thanh vien luu ky
7.5.2. Chung khoan chd thanh toan cua khach hang trong nude
7.5.3. Chung khoan chd thanh toan ciia khach hang nude ngoai
7.5.4. Chung khoan chd thanh toan cua to chuc khac
7.6. Chirng khoan phong toa ch& riit
7.6.1. Chung khoan phong toa chd rut cua thanh vien luu ky
7.6.2. Chung khoan phong toa chd nit ciia khach hang trong nude
7.6.3. Chung khoan phong toa chd nit ciia khach hang nude ngoai
7.6.4. Chung khoan phong toa chd nit ciia to chuc khac
7.7. Chirng khoan sira loi giao dich
8. Chirng khoan chua liru ky ciia khach hang
9. Chirng khoan chira luu ky cua cong ty chung khoan
10. Chirng khoan nhan uy thdc dau gia

59
60
61
62
63
64
65
66
71
72
73
74
75
76
11
78

79
80
81
82
83
84

24.178.000.000
20.178.000.000
4.000.000.000

4.000.000.000
4.000.000.000

(1.827.600.000)

564.000.000

(1.827.600.000)

564.000/

482.400.000

TP.Ha Noi, ngay 22 thang 1 nam 2015
Ngiroi lap
(Ky, hp ten)

Nguyen Thi Scm

r

Ke toan trudng
(Ky, hp ten)

Nguyen Thi Thu Hirong

Tong Giam doc
1, dong dau)

iep Tung


CONG T Y C O PHAN CHlTNG KHOAN FPT
Dia ciii: Tang 2, 71 Nguyen Clii Thanli, Dong Da, H a Noi

BAO CAO KET QUA HOAT DONG KINH DOANH
Nam 2014
Bern vi tinh: VND
Ma

Chi tieu
1
1. Doanh thu ban hang va cung cap dich vu

SO

Thuy8t
minh

Nam nay

Nam truo'c

2

3

4

5

01

12

255.268.071.417

180.640.622.972

Trong do:
- Doanh thu boat dong moi gidi chung khoan

1.1

98.210.660.189

46.060.379.049

- Doanh thu hoat dpng dau tu chung Idioan, gop von

1.2

2.770.898.259

3.132.198.280

- Doanh thu bao lanh phat hanh chung khoan

1.3

- Doanh thu dai ly phat hanh chung khoan

*

260.000.000

1.4

- Doanh thu boat dpng tu van

1.5

7.996.624.764

4.862.261.491

- Doanh thu boat dpng luu ky chung khoan

1.6

4.472.945.751

5.880.713.390

- Doanh thu boat dong iiy thac dau gia

1.7

19.598.436

- Doanh thu chi thue su dung tai san

1.8

- Doanh thu khac

1.9

141.797.344.018

120.445.070.762
70.812.000

2. Cac khoan giam trv doanh thu

02

13

51.000.000

3. Doanh thu thuan ve ban hang va cung cap dich vu
(10 = 01-02)

10

14

255.217.071.417

180.569,810.#5^

4. Chi phi hoat dong kinh doanh

11

15

48.862.922.815

31.826.60D.|9^

5. Lm nhuan gop ve ban hang va cung cap dich vu
(20 = 10 - 11)

20

206.354.148.602

148.743.210.m^

6. Chi phi quan ly doanh nghiep

25

33.362.402.569

30.967.805.18&

7. Loi nhuan thuan tir hoat dong kinh doanh
(30=20- 25)

30

172.991.746.033

8. Thu nhap khac

31

14.879.064.362

8.469.962.491

9. Chi phi khac

32

14.579.471.257

8.057.060,268

10, Loi nhuan khac (40 = 31 - 32)

40

299.593.105

412.902.223

11. Tong loi nhuan ke toan trirdc thue (50 = 30 + 40)

50

173.291.339.138

118.188.307.617

12. Chi phi thue TNDN hien hanh

51

13. Chi phi thue TNDN hoan lai

52

14. Loi nhuan sau thue thu nhap doanh nghiep

60

(60 = 50-51 -52)
15. Lai CO* ban tren co phieu

70

Ngiroi lap bieu
(Ky, hg ten)

Nguyen Thi Son

16

117.775.405,394

29.238.203.729

17

37.720.168.914

18

135.571.170.224

88.950.103.888

1.849

1.213

TP.Ha Noi, ngay 22 thang 1 nam 2015
Jlgng Giam doc

Ke toan truong
(Ky, ho ten)

Nguyen Thi Thu Hircng

en Biep Tung
10


C O N G T YC O P H A N C H I T N G K H O A N FPT

Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BAO CAO LlTU CHUYEN TIEN T E
(Theo phicffngphap gian tiep)
Nam 2014
Dan vi tinh: VND
C h i tieu
1

Ma
T.
ft minh
so

1. L i n i chuyen tien tir hoat dong Idnh doanh

1. Loi nhuan trie&c thue
2. Bieu chinh cho cac khoan
- Khau hao TSCD
2
- Cac khoan du phong
3
- Lai, 16 chenh lech ty gia hoi doai chua thuc hien
4
- Lai, 16 tu hoat dong dau tu
5
- Chi phi lai vay
6
3. Loi nhuan tir hoat dong kinh doanh trir&c thay doi
von liru dong
8

Nam nay

Nam trirffc

4
173,291.339.138
3.518.760.093
7.261.761
(41.395.049.959)
146.418.641
135.568.729,674

118.188.307.617
2.613.890.770

(49.110.965)
(62.521.122.959)
110.416.667
58.342.381.130

• Tang, giam cac khoan phai thu

9

(610.620.342.103)

(236.785.377.847)

- Tang, giam hang ton kho

10

(986.926.809)

(281.231.899)

- Tang, giam cac khoan phai tra (Kh6ng ke lai vay phai
tra, thue thu nhap doanh nghiep phai nop)

11

181.942.927.828

- Tang, giam chi phi tra truoc

12

(429.334.958)

- Tien lai vay da tra

13

(146.418.641)

- Thue thu nhap doanh nghiep da nop

14

(36.793.146.268)

(26.303.253iST«*

- Tien thu khac tir hoat dong kinh doanh

15

836.598.945.448

920.404.815f;

- Tien chi khac cho hoat dgng kinh doanh

16

(849.941.574.435)

20

(344.807.140,264)

21

(4.124.607.470)

Liru chuyen tien thuan tir hoat dong kinh doanh

392.60^49
(110.41^^

(938.400.933.353)

(26.466,769.938)

n. Liru chuyen tien t u hoat dong dau tir
1. Tien chi d i mua sam, xay dung T S C D va cac tai san dai
han khac

2. Tien thu tix thanh ly, nhugng ban T S C D va cac tai san
dai ban khac
22
3. Tien chi cho vay, mua cac cong cu no cua don v i khac

23

4. Tien thu h6i cho vay, ban lai cac cong cu no cua don v i
khac

24

5. Tien chi dau tu gop von vao don v i khac

25

6. Tien thu hoi dau tu gop v6n vao don v i khac

26

7. Tien thu lai cho vay, co tCic va Igi nhuan dugc chia

27

Lira chuyen tien thuan tit hoat dpng dau tir

30

126.090.909

(47.348.654.001)
37.909.091
(150.000.000.000)

150.000.000.000

50.000.000.000

41.337.416.207

62.533.709.337

187.338,899.646

(84,777.035.573)

426.000.000.000

100.000.000.000

U L L u u chuyen tien tir hoat dong tai chinh
I.Tien thu tir phat hanh co phieu, nhan von gop cua chu
so huu

31

2Tien chi tra von gop cho cac chu so" hihi, mua lai c6
phieu cua doanh nghiep da phat hanh
32
3.Tien vay ngan ban, dai han nhan dugc

33
11


C O N G T YC O P H A N CHITNG K H O A N F P T

Dia clii: Tang 2, 71 Nguyen Chi Thanh, DSng Da, Ha Noi

BAO CAO Liru CHUYEN TIEN TE
•

(Theo phjrffngphap gian tiep)
•

Nam 2014
f)o77 v /

Ma T.
so minh

Chi tieu
1

2

3

tinh: VND

Nam nay

Nam trir6*c

4

5

4.Tien chi tra no goc vay

34

5.Tien chi tra no thue tai chinh

35

6. Co tuc, loi nhuan da tra cho chii so hiru

36

Liru chuyen tien thuan tir hoat dong tai chinh

40

Luu chuyen tien thuan trong ity (50 = 20+30+40)

50

(95.134.435.618)

(111.243.805.511)

Tien va turong duong tien dau nam

60

1.083.814.516.311

1.195.058.321.822

988.680.080.693

1.083.814.516.311

*

Anh huong cua thay doi ty gia hoi doai quy doi ngoai te

61

Tien va tirong durong tien cuoi 1^ (70 = 50+60+61)

70

12

(327.000.000.000)

(100.000.000.000)

(36.666.195.000)
62.333.805.000

V-1


CONG T Y C O PHAN CHlTNG K H O A N FPT

Dja chi: Tang 2, 71 Nguyen C h i Thanh, D o n g D a , H a N o i

BAN THUYET MINH BAO CAO TAI CHINH
*
I

Dae diem hoat dong cua doanh nghiep:

1.

Hinh thuc so" huu von:

Nam 2014

Cong ty Co Phan Chihig Khoan F P T dugc thanh lap theo G i a y phep Thanh lap v a Hoat dong so
5 9 A J B C K - O P ngay 13 thang 7 nam 2007, Giay phep dieu chinh so 2 6 / U B C K - G P ngay 13 thang 4 nam
2011 va G i a y phep dieu chinh s6 9 4 / G P D C - U B C K ngay 18 thang 06 nam 2012 do U y ban C h u n g khoan
N h a nuac V i e t N a m cap.
Tong von dieu le cua Cong ty la: 733.323.900.000 dong (Bay tram ba m u a i ba ty ba tram hai m u a i b a t r i f u
chin tram ngan dong).
2.

Ltnh viec kinh doanh: Chung khoan

3.

Nganh nghe kinh doanh:
M o i g i a i chung khoan
Hoat dong t u doanh chung khoan
T u v i n dau t u chung khoan

*

Bao lanh phat hanh chung khoan
L u u k y v a quan ly c6 dong
H

Nien do ke toan, dffn vi tien te su dung trong ke toan:

1.

N i e n d o k e t o a n : N i e n dp ke toan bat dau tir 01/01 va ket thuc vao ngay 31/12 hang nam.

\\

2.

Ban vi tien te su- dung trong ke toan: D o n v i tien te su dung trong ghi chep ke toan la d6ng V i e t N a m
(VND).

in

Che do ke toan ap dung:

J.

Che dp ke toan dp dung: C o n g ty ap dung che dp ke toan V i e t N a m ban hanh theo Quyet dinh so
1 5 / 2 0 d 6 / Q D - B T C ngay 20 thang 3 nam 2006, Thong t u so 9 5 / 2 0 0 8 / T T - B T C ngay 24 thang 10 nam
2008, Thong t u so 162/2010/TT-BTC ngay 20 thang 10 nam 2010 v a cac Chuan m u c kS toan V i e t
N a m do Bp T a i chinh ban hanh v a cac van ban sua doi, bo sung, hudng dan thuc hien kem theo.

2.

Hinh thuc so ke toan dp dung: C o n g ty ap dung hinh thuc so ke toan Nhat ky so cai.

IV

Cac chinh sach ke toan ap dung:

1.

Nguyen tac xdc dinh cac khoan tien: Tien mat, tien gui ngan hang, tien dang chuyen

1.1 Nguyen tac xdc dinh cac khoan tuffng duffng tien: L a cac khoan dau t u ngan han khon^ qua 3 thang
CO kha nang chuyen d o i de dang thanh tien v a khong c6 nhieu rui ro trong c h u y i n d o i thanh tien ke t u ngay
mua khoan dau t u do tai thai diem bao cao.
1.2

Nguyen tac, phuffngphap chuyen doi cac dong tien khdc:

V i e c ghi nhan, danh gia, x u ly cac khoan chenh lech ty gia trong ky dupfc th\rc h i f n theo thong t u so
179/2012/TT-BTC ngay 24 thang 10 nam 2012 cua Bp T a i chinh.
2.

Bau tu tai chinh ngan han

Cac khoan dau t u tai chinh ngan han bao gom cac khoan dau t u vao c6 phieu niem yii v a c6 phieu chua niem
yet. Cac khoan dau t u ngan han dugc phan anh theo nguyen gia tru di d u phong giam gia chung khoan.
D u phong giam gia chung khoan niem yet dugc lap theo quy dinh hien hanh ciia B p tai chinh. D u phong se
dugc hoan nhap k h i viec tang len sau do cua gia tri c6 the thu h o i l a do sir kien khach quan xay ra sau khi

khoan d u phong dugc lap. D ^ phong chi dugc hoan nhap den muc toi da bang gia trj g h i so cua khoan dau tu
khi chua lap d u phong.

13


CONG T Y C O PHAN CHlTNG K H O A N FPT
D i a chi: Tang 2, 71 Nguyen C h i Thanh, D o n g D a , H a N o i

BAN THUYET MINH BAO CAO TAI CHINH
Nam 2014

Nguyen gia cua c6 phieu t u doanh dugc xac dinh theo phuong phap binh quan gia quyen.
3.

Nguyen tac ghi nhan cac khoan phai thu thirffng mat vaphdi thu khdc:

Cac Idioan phai thu khach hang, khoan tra tru6"c cho n g u a i ban, phai thu n o i bo, phai thu theo tien dp ke
hoach hop dong xay dung (neu c6), v a cac khoan phai thu khac tai thdi diem bao cao, neu:
- C o thai han thu h o i hoac thanh toan d u d i 1 nam (hoac trpng mot chu k y san xuat kinh doanh) dugc phan
loai la T a i san ngan han.
- C o thdi han thu h o i hoac thanh toan tren 1 nam (hoac tren mot chu k y san xuat k i n h doanh) dugc phan loai
la T a i san dai han.
4.
4.1

Ghi nhan vd khau hao tai san c6 dinh:
Nguyen tic ghi nhan TSCB hitu hinh, TSCD vo hinh:

Tai san c6 djnh dugc ghi nhan theo gia goc. Trong qua trmh s u dyng T S C D dugc g h i nh^n theo nguyen gia,

hao mdn luy ke va gia trj con lai.
' ''Pp^
4J

Phu-ffngphap khau hao TSCD hitu hinh, TSCB vo hinh:

-Vi)^^

K h a u hao dugc tri'ch theo phuang phap dudng thang v a tuan thu theo ty le khau hao dugc xac djnh theo quyify/\H
dinh tai Thong t u so 4 5 / 2 0 1 3 / T T - B T C ngay 25/04/2013 cua B p T a i Chinh.
; '^f'fOAN
5.

Nguyen tac von hod cdc khoan chi phi di vay vd cac khodn chi phi khdc:

5.1

Nguyen tac von hod cdc khodn chi phi di vay:

.M
HOJ

C h i phi d i vay lien quan true tiep den viec dau t u xay dung hoac san xuat tai san d d dang dugc tinh vao gia
tri ciia tai san d6 (dugc von hoa), bao gom cac khoan lai tien vay, phan bo cac khoan chiet khau hoac phu trpi
khi phat hanh trai phieu, cac khoan chi p h i phu phat sinh lien quan tdi qua trinh lam thu tuc vay.
V i e c von hoa chi p h i d i vay se dugc tam ngirng lai trong cac giai doan ma qua trinh dau t u xay dung hoac
san xuat tai san d d dang b i gian doan, trir khi s u gian doan do l a ckn thi^t.
Cac khoan thu nhap phat sinh do dau t u tam thdi cac khoan vay rieng biet trong k h i c h d s u dung vao muc
dich CO dugc tai san d d dang thi phai ghi giam tru (-) vao chi p h i d i vay phat sinh k h i von hoa.
-*

C h i phi d i vay dugc v o n hoa trong k y khong dugc vugt qua tong so chi p h i d i vay phat sinh trong ky. C a c
khoan lai tien vay v a khoan phan bo chiet khau hoac phu trpi dugc von hoa trong tung k y khong dugc vugt
qua so lai vay thuc te phat sinh v a so phan bo chiet khau hoac phy trpi trong k y do.
5.2

Nguyen tac von hod cdc khodn citi phi khdc:

5.2.1. C h i phi tra trudc: C h i p h i tra trudc phan bo cho hoat dong dau t u xay dung c a ban, cai t^io, nang cap
T S C D trong k y dugc v o n hoa vao T S C D dang dugc dau t u hoac cai tao nang cap do.
5.2.2. C h i phi khac: C h i phi khac phuc v u cho hoat dong dau t u x a y dung c a ban, cai tao, nang cap T S C D
trong ky dugc von hoa vao T S C D dang dugc dau t u hoac cai tao nang ckp do.
5.3

Phxrorng phdp phan bo chip/ii tra trw&c:

Cac loai chi phi tra trudc neu chi lien quan den n § m tai chinh hien tai thi dugc ghi nhan vao chi p h i san xuat
kinh doanh trong nam tai chinh.
V i e c tinh va phan bo chi phi tra trudc dai han vao chi p h i san xuat kinh doanh tung k y hach toan dugc can c u
vao tinh chat, m u c dp tung loai c h i phi de chgn phuang phap v a tieu thuc phan bo hop l y .

14


C O N G T Y C OP H A N CHLTNG K H O A N FPT

D i a chi: T4ng 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N g i

BAN THUYET MINH BAO CAO TAI CHINH
Nam 2014

6.

Nguyen tac ke toan chi phi nghien ciru va trien khai:

6.1

Nguyen tac ke toan chi phi nghien cuu:

Toan bo chi p h i phat sinh trong giai doan nghien cuu dugc ghi nhan la chi p h i san xuat kinh doanh trong ky.
6.2

Nguyen tac ke toan chi phi trien khai:

C h i phi phat sinh trong giai doan trien khai dugc ghi nhan l a chi p h i san xuat kinh doanh trong k y tru k h i
thoa man dong thdi cac dieu kien de ghi nhan la T S C D v o hinh.
7.

Ke toan cdc khodn dau tu tdi chinh:

7.1

Nguyen tac ghi nhan cdc khodn dau tu vao cong ty con, cong ty lien kit:

K h o a n dau t u vao cong ty con, cong ty lien ket dugc ke toan theo phuang phap gia goc. L g i nhuan thuan
dugc chia t u cong ty con, cong ty lien k i t phat sinh sau ngay dau t u dugc ghi nhan vao B a o cao Ket qua hoat
dong kinh doanh. Cac khoan dugc chia khac (ngoai l g i nhuan thu§n) dugc coi la phan thu hoi cac khoan dau
t u va dugc ghi nhan la khoan giam tru gia goc dau t u .
7.2

Nguyen tac ghi nhan cdc khodn dau tu chung khodn ngan han, dai han:

Cac khoan dau t u chung khoan tai thdi diem bao cao, neu:
- C o thdi han thu h o i hoac dao han khong qua 3 thang ke t u ngay mua khoan dau t u do dugc coi la "tuong
duong tien".
- C o thdi han thu hoi v 6 n d u d i 1 nam hoac trong 1 chu k y kinh doanh dugc phan loai la tai san ngan han.
- C o thdi han thu hoi von tren 1 nam hoac h a n 1 chu k y kinh doanh dugc phan loai la tai san dai han.
7.3

Phuffng phdp lap du phong giam gia dau tu ngan han, dai han:

D u phong giam gia dau t u dugc lap vao thdi diem 31/12/2013 la so chenh lech giiia gia goc cua cac khoan
dau tu dugc hach toan tren so ke toan Idn hem gia trj thj trudng cua chiing t ^ i thdi diem lap d u phong.
8.

Ke todn cdc hoat dong lien doanh:

8.1

Nguyen tac ke todn hoat dong lien doanh theo hinh thlrc Hoat dong kinh doanh ddng kiem sodt vd
Tdi san dong kiem sodt:
*

Hoat dong lien doanh theo hinh thuc Hoat dong kinh doanh dong kiem soat v a T a i san dong kiem soat dugc
C o n g ty ap dung nguyen tac ke toan chung nhu v d i cac hoat dong kinh doanh thong thudng khac. Trong do:
- Cong ty theo doi rieng cac khoan thu nhap, chi phi lien quan den hoat dong lien doanh va thuc hien phan bo
cho cac ben trong lien doanh theo hgp dong lien doanh;
- C o n g ty theo doi rieng tai san gop v o n lien doanh, phan von gop vao tai san dong kiem soat va cac khoan
cong n g chung, cong n g rieng phat sinh t u hoat dong lien doanh.
8.2

Nguyen tac ke todn hoat dong lien doanh theo hinh thuc thanh lap cff sa kinh doanh ddng kiem
sodt:

Khoan dau t u vao cong ty lien doanh dugc ke toan theo phuong phap gia goc. K h o a n v o n gop lien doanh
khong dieu chinh theo thay d o i cua phan s d hiru cua cong ty trong tai san thuan cua cong ty lien doanh. B a o
cao K e t qua hoat dong kinh doanh ciia C o n g ty phan anh khoan thu nhap dugc chia t u l g i nhuan thuan luy ke
cua C o n g ty lien doanh phat sinh sau k h i gop v o n lien doanh.
9.

Ghi nhan cdc khodn phdi trd thuffng mai vd pitdi tra khdc:

Cac khoan phai tra ngudi ban, phai tra noi bo, phai tra khac, khoan vay tai thdi diem bao cao, neu:
- C o thdi han thanh toan d u d i 1 nam hoac trong 1 chu k y san xuat kinh doanh dugc phan loai la n g ngan han.
- C o thdi han thanh toan tren 1 nam hoac tren mot chu k y san xuat kinh doanh dugc phan loai la n g dai han.
15


C 6 N G T YC OP H A N CHTTNG K H O A N F P T

D i a clii: Tang 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N o i

BAN THUYET MINH BAO CAO TAI CHINH
.

Nam 2014

Tai san thieu c h d xijr l y dugc phan l o ^ i la n g ngSn han.
Thue thu nhap hoSn \^\c phan loai la n g dai han.
10.

Ghi nhan chi phi trd tru&c:

Cac chi phi tra trudc c h i lien quan den c h i phi san xuat kinh doanh nam tai chinh hien tai dugc ghi nhan la
chi phi tra trudc ngan han.
Cac chi phi sau day da phat sinh trong nam tai chinh nhimg dugc hach toan vao c h i p h i tra trudc dai han de
phan bo dan vao ket qua hoat dong kinh doanh:
C h i phi bao lanh thue van phong;
C h i phi thue cho dat may phat dien;

'

C h i phi sua chiia Idn van phong lam viec.
//.

*

Ngudn von chu so" hiru:

11.1 Ghi nhan vd trinh bay cd phieu mua lai:

C o phieu do C o n g ty phat hanh va sau do mua l a i la c6 phieu quy ciia C o n g ty. C o phieu quy dugc ghi nhan
theo gia tri thuc te v a trinh bay tren Bang C a n doi ke toan la mot khoan ghi giam v o n chii s d hiru.
o60ii^^
11.2

Ghi nhan CO tuc:

icHNHiEMHifi

C o tuc phai tra cho cac c6 dong dugc ghi nhan la khoan phai tra trong B a n g C a n d o i ke toan ciia C o n g ty sau ^-^ ^^^y^

khi cd thong bao chia c 6 tiic ciia H g i dong Quan tri C o n g ty.

,x"!!£!j*'TnA

>A Klcrn lUA

11.3 Nguyen tac trich lap cdc khodn du trir cdc quy tit lgi nhuan sau thue:

?HIANAM

L g i nhuan sau thue thu nhap doanh nghiep sau k h i dugc H g i dong Quan tri phe duyet dugc trich cac quy theo 4 l P i H §
D i e u le C o n g ty v a cac quy dinh phap ly hien hanh.
12.

Nguyen tac ghi nhan doanh thu:

- Doanh thu m o i g i d i chung khoan: Doanh thu t i i dich v u m o i gidi chung khoan dugc ghi nhan trong bao
cao ket qua hoat dong kinh doanh k h i djch v u dugc cung cap cho khach hang.
- Doanh thu t u doanh chirng khoan: Doanh thu tir hoat dong t u doanh chung khoan dugc ghi nhan trong
bao cao ket qua hoat dong k i n h doanh k h i C o n g ty nhan dugc thong bao thanh toan cho cac giao dich kinh
doanh chung khoan do cac Trung tam giao djch chung khoan phat hanh (doi v d i c d phieu niem yet) v a thoa
thuan chuyen giao tai san da dugc hoan t i t (doi v d i c6 phieu chua niem yet).
- Doanh thu hoat dong t u van: bao gom doanh thu t u van dau t u chung khoan v a doanh thu t u van tai chinh
khac (tu van niem yet, phat hanh, hoan thifn doanh nghiep,....). Doanh thu tij hoat dong t u van dugc ghi nhan
trong bao cao ket qua hoat dong kinh doanh theo ty le hoan thanh giao djch tai ngay lap bang can doi ke toan.
T y le hoan thanh dugc danh gia tren c a sd x e m xet cac cong v i f c da thuc hien.
- Doanh thu khac: Doanh thu khac chii yeu phan anh thu nhap lai tien gui tai cac ngan hang va p h i ung
trudc tien ban chung khoan, thu lai vay giao dich k y qui. Doanh thu dugc ghi nhan trong bao cao ket qua
hoat dong kinh doanh tren c a sd don tich.

16

F


C O N G T YC O P H A N CHLTNG K H O A N F P T

Dja chi: Tang 2, 71 Nguyen C h i Thanh, D o n g D a , H a N o i

BAN THUYET MINH BAO CAO TAI CHINH
Nam

2014

V - Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ke toan va Bao cao ket qua hoat dong kinh
doanh
Don vi tinh: VND
1. T I E N V A C A C K H O A N TXTONG D t T O N G T I E N

So cuoi nam

1.1- Tien mat ( V N D )
1.2- T i e n guri ngan hang ( V N D ) (*)

So dau nam

128.070.795

244.481.746

802.552.009.898

773.570.034.565

186.000.000.000

310.000.000.000

1.3- Tuotig duoTig tien ( V N D ) (tien giji ngan hang c6 thai han dirai 3
thang)
C h i tiet gom:

- Tai ngan hang BIDV- Ha Thanh
- Tai ngan hang Techcombank - Ba Dinh

*

J86.000.000.000

70.000.000.000
240.000.000.000

Cong tien va cac khoan tirong diroTig tien

988.680.080.693

1.083.814.516.311

784.851.842.653

602.724.191.378

- Tien phai tra c6 tuc cho c6 dong cua F P T S

3.164.645.500

2.986.555.250

- T i e n phai tra ho c6 tuc cho t6 chuc phat hanh khac

2.301.083.015

4.427.063.8

Ghi chu (*): Bao gSm
- Tien ky quy cua nha dau t u

- T i e n phai tra Trung tam l u u k y chung khoan

363.794.000

- Tien gui cua C o n g ty tai cac ngan hang khac

11.870.644.730

108.850.dp\
163.323.374.1M'^

G I A T R I K H O I LlTOfNG G I A O D I C H THXTC H I E N T R O N G N A M
Khoi luffng giao

C h i tieu
A
1. Cua cong ty chung khoan
C o phieu
Trai phieu

Gia tri khoi Ivtom^

dich thuc hien

giao dich thuc hien

trong nam

trong nam

1

2

16.206.743

1.653.235.631.600

206.743

2.941.631.600

16.000.000

1.650.294.000.000

Chung khoan ngan quy
Chung khoan khac
2. Cua nguoi dau tu
C o phieu
Trai phieu
Chung khoan khac

4.509.997.048

64.289.587.342.200

4.493.599.048

62.637.077.230.200

16.000.000

1.648.512.000.000

398.000

3.998.112.000

4.526.203.791

65.942.822.973.800

3. Cua nguM uy thac dau tu

C o phieu
Trai phieu
Chung khoan khac
Tong cong

17


)

J

I

I

1

}

:

»

I

-3

^

*3

~ i

:

!

1

n

: J

rr:i

3

C O N G T Y C O PHAN CHTTNG K H O A N FPT

Dia chi: Tang 2, 71 Nguyen C h i Thanh, D6ng Da, H a N o i

2. C A C K H O A N D A U T l T T A I C H I N H N G A N H ^ N

So luOTlg

*

G i a t r i theo so

C h i tieu

Tang
C u d i nam

2.1- T i n h hinh d^u
tu* tai chinh ngan han

Dau nam

1.976.654

C u o i nam

Tong gia trj theo gia thi

So v
Dau nam

trucmg

Giam

C u o i nam

D a u nSm

C u o i nam

Dau nSm

C u o i nam

D a u nam

1.038.971

16.583.546.169

16.238.262.284

47.245.418

39.983.657

144.379.946

56.614.975

781.000.900

355.146.437

1.976.654

1.038.971

16.583.546.169

16.238.262.284

47.245.418

39.983.657

144.379.946

56.614.975

781.000.900

355.146.437

36

30

587.300

506.300

68.900

80.300

518.400

426.000

ABT

38

18

1.491.003

631.803

503.997

97.197

1.995.000

729.000

ACC

8

8

176.800

176.800

78.400

35.200

255.200

212.000

ACL

77

49

771.826

483.026

877.800

465.500

AGF

4

2

67.000

30.400

85.200

39.800

100

6.100

28.800

100.821

132.600

92.000

158.400

122.400

2.1.1-Chirng khoan thuong maii
- C o phieu ( C h i tiet
danh muc cd phi^u
bj giam gia/rui ro)
AAM

AGR

I

6

6.100

28.900

ALP

39

23

252.821

192.821

AFC

9

9

118.062

99.752

ASM

43

ASP

32

29

161.200

137.800

ATA

14

14

81.200

81.200

AVF

30

BBC

13

1

622.727

17.927

6

43

49.996

33

24

556.809
14.100

11

465.828

137.128

30

846.871
5.227.280

BCE
BCI

BOM
BHS
BIC
BMC
BMP

418.400

8
27
80

18.200
120.221

40.338

9.400

22.648

369.800
53.200

25.200

71.000

26.600

55.500

214.400

208.800

56.000

54.600

81.000
105.273

11.473

345.936

13.004

41.064

63.000

387.000

396.609

165.891

64.191

722.700

460.800

600
24.372

490.200

15.380
1.399.171
3.811.380

128.671

728.000

29.400

13.500
728

91.820
58

105.974

48.600

136.500

3
43

17.526

107.200

190.171
612.720

136.400

248.620

718.200

1.209.000

5.840.000

4.060.000

Ghi
chu


So lugng

G i a trj theo so

C h i tieu

Tang
C u o i nSni

D a u nSm

C u o i nam

Tong gia trj theo gia thi
tru'd'ng

So v
Dau nSm

BT6

16

16

BTT

28

28

160.533
605.700

605.700

BVH

11

8

392.937

C21

18

4

CDC

21

CIG
CII

Dau nSm

C u o i nam

Bhu nam

C u o i nam

Dau nam

40.533

56.533

352.237

40.937

49.837

343.710

59.710

8.910

21

139.600

139.600

30

28

98.800

91.000

25

52

504.653

1.039.623

CLC

2

2

37.000

37.000

CMG

76

25

425.399

113.899

CMV

6

6

98.000

98.000

7.400

16.400

90.600

81.600

CMX

21

21

175.300

175.300

9.400

55.600

165.900

119.700

CNG

131

57

4.121.900

1.554.400

CNT
CSM

16
63

62

160.533

C u o i nSm

GiSm

458.300

55.700

4.200
36.023

2.847
26.000

1.399

24.200

251.001

104.000
826.000

352.000

302.400

334.800

72.000

195.300

115.500

87.000

86.800

507.500

1.003.600

63.000

61.200

676.400

112.500

122.500

218.300

4.244.400

1.772.700

1.969.493

168.787

262.507

2.709.000

2.232.000

96.728
2.540.213

12.290
24.100

11.800

220.300

120.000
1.064.000

40.728

56.000

CTD

12

6

541.800

175.800

142.200

127.200

684.000

303.000

CTG

86

31

1.152.966

478.176

33.834

24.024

1.186.800

502.200

DAG

14

10

161.200

110.400

22.200

22.600

183.400

133.000

DCT

26

21

77.000

66.000

57.200

56.700

DHA

9

9

89.856

89.856

9.756

123.300

80.100

1.408

19.800

9.300
33.444

DHC

10

5

141.408

44.908

DHG

99

24

7.657.500

1.916.300

1.846.500

Die

153

95

1.048.727

587.927

297.673

DIG

231

82

2.471.040

853.040

555.060

DLG

57

16

567.421

164.161

DMC

1

3

37.792

84.992

3.208

56.908

DPM

4

4

121.200

121.200

2.000

44.800

123.200

166.000

DQC

34

10

1.362.500

273.900

524.500

63.100

1.887.000

337.000

DRC

20

16

1.022.491

42.089

1.120.000

624.000

23

19

56.967

581.911
46.167

97.509

DRH

133.400

43.700

DSN

6

6

343.200

343.200

366.000

DTL

43

11

427.177

151.277

399.900

348.000
129.800

DTT

31

18

227.672

148.672

325.500

126.000

DXG

14

65

186.510

530.400

196.000

812.500

3.121

64.592

43.500
2.736.000

86.573

1.346.400

163.760

3.026.100

674.500
1.016.800

85.761

2.467

76.433
22.800

27.277

206.000
9.504.000

819.700

4.800

21.477
22.672

97.828
9.490

282.100

564.300

78.400

41.000

141.900

Ghi

chu


I rm

I

J

J

:-| m

So lu-gng

I

i

- i

G i ^ trj theo so

- i

Tang
C u o i nam

Dau nam

C u o i n3m

n -rj rnr

Dau ndm

73
14

106

783.987

ELC

14

324.800

1.339.917
324.800

EVE

14

12

278.000

226.600

FCM

10

FCN

38

3

831.940

41.100

FDC

10

11

187.890

330.300

FLC

170

FPT

193

36

8.659.269

1.544.669

GIL

46

24

1.210.314

676.014

GMC

49

19

1.085.899

315.699

GMD

30

26

919.720

674.120

GTA

50

32

463.678

229.878

C u o i nam

Dau nam

C u o i nSm

Dau nam

150.413

79.800
90.200

121.400

18.000

119.000

45.340

15.000
110.300

17.110
3.100

25

15

269.000

135.000

HAG

738

89

15.788.557

1.743.457

C u o i ndm

Dau nam

934.400

1.325.000

193.200

245.000

368.200

348.000

101.000

1.849.900

GTT

rrj - n

Gi&m

14.917
131.600

T-3

Tong g i ^ trj theo gia thj
trudng

So vdi gia thj trudng

C h i tieu

EIB

i

604.731
8.814
52.720
346.322
169.000

56.100

205.000

220.000

1.853.000

150.931

9.264.000

1.695.600

1.656.000

667.200

267.601

1.764.000

583.300

199.480

867.000

873.600

125.322

810.000

355.200

445.686
678.101

786.600

45.000

100.000

180.000

521.243

81.043

16.309.800

1.824.500

13.433

59.600

135.000

7.478

54.418

567.000

323.400

13.470

218.500

72.000

147.500

88.400

HAI

4

6

82.047

121.567

HAP

70

49

559.522

268.982

22.447

HAR

23

9

232.170

58.530

HAS

25

17

132.911

91.311

2.911

14.589

HAX

98

71

454.463

309.263

11.063

398.137

852.600

298.200

HBC

98

39

1.401.900

579.400

10.000

48.500

1.450.400

569.400

HCM

115

23

2.906.064

441.364

HDC

53

35

816.902

479.502

HDG

13

49

341.100

480.100

HHS

11

13

200.500

291.000

13.670

681.936
37.802
94.400
9.100

122.136

3.588.000

563.500

178.498

779.100

658.000

254.900

435.500

735.000

96.400

191.400

387.400

HLA

8

8

45.800

45.800

31.400

9.000

14.400

36.800

HLG

25

20

207.000

179.500

122.000

65.500

85.000

114.000

HPG

53

91

2.630.774

2.988.014

178.226

752.086

2.809.000

3.740.100

HQC

62

6

446.600

35.400

6.000

10.800

452.600

46.200

HSG

71

10

3.012.000

386.137

360.500

26.863

3.372.500

413.000

HTl

22

21

110.409

96.509

272.391

8.491

382.800

105.000

1.273

HUl

1

1

10.173

HU3

4

4

46.800

10.173
46.800

9.200

HVG

96

19

2.609.850

434.300

37.^50

3.473
14.000
If

31.200

8.900

6.700

37.600

32.800

2.572.800

465.500

Ghi
chu


?

—f

—I

—I

" 1

—^

^

S6 lu9Tig

~l

- ,

—I

^

Tang
C u o i nam

Dau nSm

C u 6 i n3m

84

If

H

^—H

Bhu nam

C u d i nam

IMP

21

21

ITA

450

138

3.472.203

793.233

713.500

ITC

8

8

194.267

194.267

ITD

16

16

118.800

118.800

134.267

—9

—»

Giam

Bhu nam

C u o i nam

D a u nam

21.120

961.920
774.980

~t

Tong gia t r i theo gia thi
trucmg

So vo'i gia thi fru-ong

G i a t r i theo so

C h i tieu

IDI

^

Dau nSm

102.820

69.800

940.800
877.800

783.300

127.797

117.567

3.600.000

910.800

60.000

61.600

132.667
8.400

C u 6 i nam

30.000

148.800

110.400

1.853.700

2.653.500

JVC

111

145

1.625.060

2.372.670

228.640

280.830

KBC

15

10

195.430

79.670

43.070

18.330

238.500

98.000
1.377.000
174 200

KDC

38

27

1.789.702

1.226.692

106.498

150.308

1.896.200

KDH

12

13

192.450

170.990

49.950

3.210

242.400

KHA

13

9

234.157

101.067

90.843

34.833

325.000

135.900

KHP

21

21

194.720

194.720

92.980

61.480

287.700

256.200

KMR

41

3

311.867

16.677

20.767

4.623

291.100

21.300

KSA

13

2

134.743

22.523

17.743

60.080

117.000

20.200

189.600

213.000

6

KSS

44

243.120

9.920

233.200

KTB

5

27.000

1.500

25.500

157.000

87.500

29.000

312.000

186.000

136.960

92.360

91.040

21.040

228.000

113.400

130.930

130.930

25.070

41.870

156.000

172.800

246.996

42.796

901.000

339.200

33.300

124.800

816.500
128.000
23.800

LIO

20

15

224.500

LAP

19
12

14
12

LBM

205.000

8.000

KSB

10

129.520

2.323

LCG

106

53

654.004

296.404

LCM

24

115

145.640

849.800

20.840

LGC

15

10

229.500

229.500

101.500

328.500

558.000

LGL

17

7

91.420

49.620

25.820

19.080

110.500

50.200

LHG

18

18

233.800

233.800

LIX

56

56

695.200

695.200

LSS

77

52

981.743

740.243

MBB

510

38

6.263.565

418.165

250.243

234.000

183.600

1.096.800

1.029.600

1.792.000

1.724.800

731.500

603.200

417.435

64.435

6.681.000

482.600

200

137.043

MCG

6

14

39.075

78.295

38.400

75.600

MCP

74

34

1.079.849

449.549

22.751

108.051

1.102.600

557.600

MHC

10

37

113.969

105.589

46.031

42.411

160.000

148.000

MTG

10

5

56.278

24.778

NAV

6

NBB

8

6

90.600
154.400

90.600

675

18.278

48.600

2.695

1.778

38.000

23.000

49.800

42.000

40.800

20.000

174.400

—I
Ghi
chu


S6 lu9Tig
C h i tieu

Tang
C u o i nam

NHS

42

Dau nam

C u o i nam

Tdng g i ^ trj theo gia thi
trudng

So v o l g i ^ thi trudng

G i ^ t r i theo so

Dau n^m

21

505.400

295.400
162.500

C u o i nam

Giam

Dau nam

39.200

C u o i nam

Dau nam

19.600

24.900

21.700

C u o i nSm

Dau nam

525.000

256.200

140.800

137.600

NLG

8

8

162.500

NSC

29

317.005

399.195

144.995

2.320.000

462.000

14

6
14

1.920.805

NTL

182.800

182.800

13.200

16.000

196.000

198.800

OGC

22

2

230.717

22.917

156.200

21.600

OPC

8

2

215.667

44.667

95.533

83.333

311.200

128.000

PAC

14

12

271.800

228.800

4.000

316.400

232.800

366.703

28.497

186.300

395.200

1.317

74.517

44.600
19.663

PET

9

19

205.963

PGC

55

70

696.820

677.180

51.180

204.820

748.000

882.000

41.400

125.600

1.811.300

475.800

120.600

76.700

434.600

326.700

7.200

107.200

120.800

PGD

59

13

1.769.900

350.200

PGI

41

33

314.000

250.000
113.600

PHR

4

4

113.600

PIT

71

97

344.912

605.532

208.888

54.068

553.800

659.600

296.200

134.800

59.300

664.200

355.500

198.100

501.700

48.300

843.200

246.400

1.057.523

218.723

3.271.800

1.530.000

11.800

302.400

457.200

54.338

60.908

290.400

276.100

PJT

81

45

529.400

PNC

68

44

341.500

PNJ

82

50

2.214.277

1.311.277

POM

36

36

445.400

445.400
215.192

PPC

11

11

236.062

PPI

40

12

341.960

56.460

PTB

7

17

165.820

402.700

PTL

15

15

69.270

69.270

6.400

143.000
1.260

170.040
208.680

22.770

512.000

55.200

248.400

374.500

651.100

46.500

43.500

6.385.500

4.087.000

25.770

PVD

99

67

7.876.877

2.955.257

1.491.377

1.131.743

PVT

126

12

1.911.269

115.809

147.269

24.591

1.764.000

140.400

PXL

15

15

45.436

45.436

14.564

8.564

60.000

54.000

RAL

11

8

347.700

222.000

147.300

242.000

495.000

464.000

138.400

47.700

RDP

8

3

126.233

59.233

REE

108

47

2.901.349

1.112.609

144.251

278.591

3.045.600

1.391.200

1.262.482

5.782

2.210.000

473.600

35.770

156.000

33.600

4.320

99.000

RIC
SAM

130

74

947.518

467.818

12

4

120.230

35.630

SBA

9

SC5

84

11.533

2.030

94.680
31

1.615.256

475.956

SEC

2

25

24.578

465.818

SFC

65

56

1.267.500

1.048.800

12.167

501.544
100.818
— . .

. • .Ji

487.500

~.k

o

237.044

622
295.200

2.116.800

713.000

25.200

365.000

1.755.000

1.344.000

Ghi
chu


J

1

I

»

I

1

I

So IlTQTlg

)

~»

I

t

GiA t r i theo so

T

Tang
Cu6i nam

Dau nSm

19

C u o i nam

19

465.844

1 —^

—t

Dau nam

C u o i nam

—I

\

Tong gid t r i theo gia thi
trudng

So v
C h i tifiu

SFI

1

Giam

Dau nam

376.714

C u o i nam
35.756

10.323

Dau nam
248.386

501.600

Dau nam
625.100

SGT

14

2

68.223

19.123

SHI

37

35

278.600

207.300

SJD

205

39

3.097.164

537.427

3.360.336

SJS

10

10

218.000

109.000

33.000

SMC

5

73

52.186

868.386

1.314

SRC

49

34

1.113.552

581.082

552.448

SRF

28

12

281.900

140.400

177.300

74.400

459.200

214.800

SSC

50

39

1.655.221

1.132.321

1.044.779

661.679

2.700.000

1.794.000

ST8

75

19

1.119.675

236.875

477.825

74.725

1.597.500

311.600

STB

465

71

8.151.099

1.095.379

218.901

125.821

8.370.000

1.221.200

STG

1

1

16.500

16.500

18.500

2.300

35.000

18.800

1.100

14.377

C u S i nam

82.600

8.800

277.500

164.500

254.273

6.457.500

791.700

76.000

251.000

185.000

44.114

53.500

912.500

81.918

1.666.000

663.000

42.800

SSI

SVC

9

6

113.100

66.000

30.900

24.000

144.000

90.000

SVI

27

16

802.800

425.600

236.700

150.400

1.039.500

576.000

SVT

26

26

215.700

215.700

182.000

174.200

TBC

16

16

183.900

183.900

240.100

88.100

424.000

272.000

TCL

35

25

699.460

457.160

424.040

167.840

1.123.500

625.000

TCM

106

58

2.898.029

919.549

493.971

275.251

3.392.000

1.194.800

TCR

76

45

332.666

181.866

486.400

175.500

TDH

61

35

839.390

402.690

76.810

1.183.400

479.500

14

250.079

121.879

68.521

16.721

318.600

THG

15

TIC

27

33.700

41.500

6.366

153.734
344.010

149.500

225.000

75.500

138.600

TLG

25

14

821.920

392.620

503.080

202.380

1.325.000

595.000

TLH

54

28

444.604

197.484

35.996

12.516

480.600

210.000

TMS

30

12

848.495

298.895

651.505

40.705

1.500.000

339.600

6

28

36.920

142.800

102.000

140.000

TNA

19

13

390.535

241.735

103.465

70.265

494.000

312.000

TPC

26

12

211.600

102.200

1.600

11.800

213.200

114.000

TRA

36

17

2.344.050

1.080.450

283.950

356.050

2.628.000

1.436.500

TS4

18

83

173.791

683.351

20.609

105.149

194.400

788.500

TTF

46

9

411.146

49.266

71.854

7.434

483.000

56.700

TTP

7

7

287.947

287.947

156.800

201.600

TMT

2.800

131.147

86.347

65.080

Ghi
chd


^

- 1

^

^

—»

So lugng

t

—I

~)J

T "

^

G i a trj theo so
Tang

Dau nam

C u o i nSm

I

Dau nSm

C u o i nam

D a u nam

C u o i nam

63

33

TYA

23

16

487.729
120.872

219.529
64.872

UDC

8

8

115.200

115.200

UIC

9

9

129.600

129.600

VCB

71

94

1.818.714

2.429.344

VCF

7

7

441.000

441.000

VFG

6

6

307.400

307.400

VHC

7

30

154.380

590.100

110.920

10

72.000

~»

—I

Tong gia trj theo gia thi
trufrng

Dau nam

Dau nam

166.571

812.700

386.100

125.228

51.928

246.100

116.800

23.400

43.200

39.200

153.000

114.300

446.186

89.856

2.264.900

2.519.200

770.000

511.000

1.211.000

952.000

270.000

258.000

114.900

265.300

705.000

49.400

90.200

C u ^ i nam

324.971

76.000
15.300

37.400

—I

Giam

TVl

VHG

—»

So v&i gia thi trirdTig

C h i tieu
C u o i nSm

~ t

27.800

118.000

VIC

105

5

4.605.970

305.520

402.530

44.480

5.008.500

350.000

VID

18

38

68.208

129.308

5.592

22.692

73.800

152.000

VIP

79

15

1.047.230

206.380

20.230

1.027.000

162.000

VIS

21

16

202.580

161.580

24.080

178.500

180.800

VNE

4

VNI

6

6

147.000

147.000

123.000

256

95

24.655.540

10.907.340

207.540

VNS

61

9

2.236.030

3U.730

VOS

9

9

23.400

23.400

VPH

36

86

317.745

560.985

VPK

20

14

563.755

382.555

VRC

28

11

154.091

68.191

VSC

4.197.625

1.608.625

VNM

19.220

24.000

15.600

102

43

VSH

43

13

552.501

139.001

VSI

29

29

241.500

241.500

VST

6

11

14.706

VTB

12

12

91.800

VTF

18

3

VTO

18

55

AAA

44.380

39.600

123.600

24.000

23.400

1.917.660

24.448.000

12.825.000

490.670

151.770,

2.726.700

463.500

32.400

17.100

55.800

40.500

60.255

170.015

378.000

731.000

83.645

384.000

466.200

187.600

59.400

179.755
8.791

102.300

33.509
902.375

670.375

5.100.000

2.279.000

27.999

53.399

580.500

192.400

307.400

139.200

65.900

27.206

294

6.894

15.000

34.100

91.800

60.600

48.600

152.400

140.400

303.300

47.100

231.300

2.400

534.600

49.500

112.850

222.380

38.350

124.120

151.200

346.500

1.251.300

97

465.600

ACB

238

218

3.313.544

3.077.844

351.656

322.956

3.665.200

1.716.900
3.400.800

ADC

139

69

2.433.080

628.980

694.420

385.320

3.127.500

1.014.300

ALT

10

110

134.384

1.477.684

115.000

1.320.000

ALV

40

15

172.600

46.600

55.400

20.900

228.000

67.500

19.384

157.684

—I
Ghi
chu

~!


86 IiroTig

Gia trj theo so

Chi tieu

Tang
Cuoi nam

API
APP
APS
ARM
B82
BBS
BCC
BED
BHC
BHT
BHV
BKC
BPC
BTH
BTS
BVS
C92
CAN
CAP
CCM
CMC
CMI
CMS
CPC
CSC

CT6
CTA
CTC
CTM
CTN
CTS
CVN
CVT

78
77
35
80
157
65
46
145
50
100
70
76
8
151
216
10
20
70
110
80
87

147
144
88
85
128
111
59
98
90
15

Cuoi nSm
74
4
60
117
32
71
145
36
50
8
202
70
76
8
90
90
10
60

35
60
10
87
147
8
26
250
98
250
93
37
90
86

653.604
923.750
174.891
1.464.000
1.412.338
973.300
358.846
1.523.036
1.550.000
1.018.396
1.482.306
1.225.800
79.808
1.917.745
2.016.629

223.300
351.700
683.871
690.000
962.000
1.195.094
1.785.609
770.831
669.836
326.200
772.700
412.881
376.617
858.131
2.412.000
260.250

T6ng gi^ tri theo gi^ thi
triroTig

So vol gi^ thi triroTig

Dau nam

Cuoi nam

Giam

Dau nam

465.304
40.850
216.291
1.024.338
534.400
446.446
1.523.036
399.600
1.550.000
162.948
2.453.296
1.482.306
1.225.800
79.808
899.745
956.129
223.300
568.500
305.871
390.000
59.000
1.195.094
1.785.609
72.431
186.236
720.397
571.700
703.481
415.217
370.931

2.412.000
726.650

1.340.000
78.396
649.306
351.800
19.008

118.400
41.746
15.036
338.400
1.210.000
121.348

177.194

492.996
138.850
109
568.000
173.362
40.700
326.554
506.964

135.855
856.171
11.700

208.300
2.788.129

1.111.500
114.129

214.000

34.000

1.683.591
1.302.769
113.364
13.800

713.391
11.569

126.255
132.871 .

96.000
211.994

42.219

54.603
192.700
71.519
152.083

111.931
2.178.000
95.250

a:

204.162

Cuoi nSm
1.146.600
1.062.600
175.000
2.032.000
1.585.700
1.014.000
685.400
2.030.000
210.000

17.500

X

415.296
3.150
23.709

740.306
891.400

46.208

38.036

40.317
34.931
2.142.000

Dau nam

273.704

23.300

63.000

Cuoi nam

167.750

940.000
833.000
874.000
60.800
2.053.600
2.872.800
235.000
560.000
3.472.000
627.000

1.176.000
1.017.900
3.469.200
2.073.600
783.200
340.000
755.200
455.100
336.300
823.200
270.000
355.500

Dau nam
880.600
44.000
240.000
1.228.500
416.000
404.700
1.508.000
61.200
340.000
41.600
2.727.000
742.000
334.400
33.600
1.026.000
1.089.000

200.000
1.680.000
420.000
294.000
93.000
983.100
2.499.000
84.000
148.200
775.000
764.400
775.000
567.300
259.000
234.000
894.400

Ghi
chu