Báo cáo tài chính năm 2011 (đã kiểm toán) - Công ty Cổ phần Chứng khoán FPT

A M E M B E R OFJHI I N T E R N A T I O N A L CPA N E T W O R K
GlOBAl PBE^ENCE

LOCAl EMEtLERCB

I

CONG TY CO PHAN CHiTNG KHOAN FPT
Nam

2011

CONG TY TNHH DICH V U T i l V A N T A I CHINH K E TOAN VA K I E M TOAN PHIA N A M
S O U T H E R N AUDITING AND A C C O U N T I N G FINANCIAL CONSULTING SERVICES C O M P A N Y LIMITED (AASCS)
29 V6 Thi Sau, Quan I. TP. H C M

E-rnaii: iafo'a'aascsxom-vn

.__

Tel: (84.8) 38205944 - 38205947

,

Fax: (84.8) 38205942

Website: www^scs.conLvn


CONG T V C O PHAN CHlTNG K H O A N FPT
Dja chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, H a N o i

NOl DUNG
•

^'•^"g
-

Bao cao cua Ban Giam doc
Bao cao Kiem toan

•

03 - 04
05

Bao cao Tai chinh da diro'c Idem toan
Bang can doi ke toan tai ngay 31 thang 12 nam 2011
Bao cao ket qua hoat dpng kinh doanh nam 2011

06-09
10

Bao cao luu chuyen tien te nam 2011

11-12

Ban thuyet minh Bao cao tai chinh nam 2011

13-40

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

BAO CAO CUA BAN GIAM DOC
Ban Giam doc Cong ty Co Phan Chirng Khoan FPT (sau day goi tat la "Cong ty") trinh bay Bao cao ciia
minh va Bao cao tai chinh nam 2011 cua Cong ty ket thiic ngay 31 thang 12 nam 2011.
Cong ty C6 Phan Chung Khoan FPT dirge thanh lap theo Giay phep Thanh lap va Hoat dong so
59AJBCK- GP ngay 13 thang 7 nam 2007 va G i i y phep didu chinh s6 26/UBCK-GP ngay 13 thang 4 nam
2011 do Uy ban Chijng khoan Nha nuoc Viet Nam cap.
Linh vu-c kinh doanh cua Cong ty la: Chung Khoan
Nganh nghe kinh doanh cua Cong ty la:
M6i gioi chiing klioan
Hoat dong tir doanh chiing khoan
Tu van dau tir churng khoan
Bao lanh phat hanh churng khoan
Luu ky va quan ly c6 dong
Tru sff chinh tai Ha Noi: T i n g 2, 71 Nguyin Chi Thanh, Dong Da, Ha Ngi.
Cong ty CO hai chi nhanh:
-

Chi nhanh Thanh Pho H6 Chi Minh: 29 - 31 Nguyin Cong Tru, Phuang Nguyin Thai Binh, Quan
1, TP.H6 Chi Minh, Viet Nam

-

Chi nhanh Da Ning: 124 Nguyin Thj Minh Khai, Phuang Hai Chau 1, Quan Hai Chau, TP.Da
Ning, Viet N a m .

Cac sir kien sau ngay khoa so ke toan lap bao cao tai chinh:

Khong CO sir kien trong y6u nao xay ra sau ngay lap Bao cao tai chinh doi hoi dugc dieu chinh hay cong bo
tren Bao cao tai chinh.
Hoi dong quan tri va Ban Giam doc
Cac thanh vien cua Hoi dong Quan tri bao gom:
6ng
6ng
6ng
6ng
6ng

Nguyen Diep Tung
Nguyen Van Trung
Nguyen Khae Thanh
Yoshitaka Kitao
D6 Son Giang

Chu tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien

Cac thanh vien ciia Ban Giam doc bao gom:
6ng Nguyen Diep Tung
6ng Nguyin Van Trung

Tong Giam doc
Pho Tong Giam doc

Kiem toan vien

Cong ty T N H H Djch vu T u van Tai chinh K6 toan va Kiem toan Phia Nam ( A A S C S ) bay to nguyen vgng
lam cong tac kiem toan cho Cong ty.

3


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

Cong bo trach nhiem cua Ban Giam doc doi vol Bao cao tai chinh
Ban Giam doc Cong ty chiu trach nhiem ve viec lap Bao cao tai chinh phan anh trung thirc, hop iy tinh
hinh hoat dpng, ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te ciia Cong ty trong nam.
Trong qua trinh lap Bao cao tai chinh, Ban Giam doc Cong ty cam ket da tuan thii cac yeu cau sau:
- Lua chpn cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mot each nhat quan;
- Dua ra cac danh gia va du doan hop ly va than trong;
- Cac chuan muc ke toan dugc ap dung theo quy dinh hien hanh, khong c6 nhung sai lech trong yeu
den muc can phai cong bo va giai thich trong bao cao tai chinh;
- Lap va trinh bay cac bao cao tai chinh tren co scr tuan thii cac chuan muc ke toan, che dp ke toan va
cac quy dinh c6 lien quan hien hanh;
- Lap cac bao cao tai chinh dua tren co so hoat dpng kinh doanh lien tue, tru truong hop khong the cho
rang Cong ty se tiep tuc hoat dong kinh doanh.
Ban Giam doc Cong ty dam bao rang cac so ke toan dugc luu giu de phan anh tinh hinh tai chinh cua Cong
ty, vai muc do trung thue, hgp ly tai bat cu thai diem nao va dam bao rang Bao cao tai chinh tuan thu cac
quy dinh hien hanh ciia Nha nude. Dong thai co trach nhiem trong viec bao dam an toan tai san cua Cong
ty va thue hien cac bien phap thich hgp de ngan chan, phat hien cac hanh vi gian Ian va cac vi pham khac.
Ban Giam D6c Cong ty cam ket rang Bao cao tai chinh da phan anh trung thue va hgp ly tinh hinh tai
chinh ciia Cong ty tai thai diem ngay 31 thang 12 nam 2011, ket qua hoat dpng kinh doanh va tinh hinh iuu
chuyen tiln te nam 2011, phii hgp vai chuan muc, che do ke toan Viet Nam va tuan thu cac quy dinh hien
hanh c6 lien quan.

r
r

r

4


29 Vo Thi Sau, Qu$n 1, Th^nh Ph6 H 6 Chi Minh
DT:(08) 3.8205 944 - (08) 3.8205 947- Fax : {08) 3.8205 942
Email: • Website:www.aascs.com.vn

CONG TY TNHH DICH VU TlT VAN TAI CHINH
KE TOAN VA KIEM TOAN PHIA NAM (AASCS)

So: .f&../BCKT/TC

BAO CAO KIEM TOAN
Ve Bao cao t a i c h i n h n a m 2 0 1 1 cua Cong

ty Co Phdn

Chung Khoan F P T

Kinh gm: - Hoi dong Quan tri Cong ty Co Phan Chung Khoan FPT
- Ban Giam doc Cong ty Co Phan Chung Khoan FPT
Chiing toi da kiem toan bao cao tai chinh ciia Cong ty Co Phan Chirng Khoan FPT dugc lap ngay 07
thang 2 nam 2012 gom: Bang can doi ke toan tai ngay 31 thang 12 nam 2011, Bao cao ket qua boat dong
kinh doanh, Bao cao luu chuyen tien te va Thuyet minh bao cao tai chinh nam 2011 ket thuc ngay 31 thang

12 nam 2011 duoc trinh bay tir trang 06 den trang 40 kem theo.
Viec lap va trinh bay Bao cao tai chinh nay thuoc trach nhiem cua Ban Giam doc Cong ty. Trach nhiem
ciia chiing toi la dua ra y kien ve cac bao cao nay can cii tren ket qua kiem toan cua chiing toi.
CChiing toi da thyc hien cong viec kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan mirc nay
yeu cau cong viec kiem toan lap ke hoach va thuc hien de c6 sy dam bao hop ly rang cac bao cao tai chinh
khong con chiia dung cac sai sot trong yeu. Chiing toi da thuc hien vice kiem tra theo phuong phap chon
mau va ap dung cac thii nghiem can thiet, cac bang chiing xac minh nhirng thong tin trong bao cao tai
chinh; danh gia viec tuan thii cac chuan muc va che do ke toan hien hanh, cac nguyen tac va phuong phap
ke toan dugc ap dung, cac uoc tinh va xet doan quan trong cua Giam doc ciing nhu each trinh bay tong
quat cac bao cao tai chinh. Chiing toi cho rang cong viec kiem toan ciia chiing toi da dua ra nhung co so
hop ly de lam can cii cho y kien cua chiing toi.
Y kien c i i a kiem

toan

vien:

Theo y kien cua chiing toi, Bao cao tai chinh da phan anh trung thuc va hop ly tren cac khia canh trong yeu
tinh hinh tai chinh ciia Cong ty Co Phan Chirng Khoan FPT tai ngay 31 thang 12 nam 2011, cung nhu
ket qua kinh doanh va cac luong luu chuyen tien te trong nam 2011 ket thiic tai ngay 31 thang 12 nam
2011 phii hop voi chuan muc va che dp ke toan Viet Nam hien hanh va cac quy djnh phap ly co lien quan.
Tp.Ho
Cong ty T N H H Dich Vu T u Van Tai Chinh
Ke Toan va^Kiem Toan Phia Nam (AASCS)

C h i M i n h , ngay

2 1 t h a n g 02 nam 2 0 1 2

C O N G T Y C O PHAN CHITNG K H O A N FPT
Dia chi: Tang 2, 71 Nguyen C h i Thanh, Dong D a , H a N p i

BANG CAN DOI KE TOAN
T a i ngay

31 thang

12 nam 2011
D a n v i t i n h : VND

TAI SAN
I
A - TAI SAN NGAN HAN
(100=110+120+130+140+150)

Ma
so

110
111
112
120
II. Cac khoan dau tu- tai chinh ngan han
121
1. Dau tu ngan han
129
2. D u phong giam gia dau tu ngan han (*)
130

III. Cac khoan phai thu ngan han
131
1. Phai thu khach hang
132
2. Tra truoc cho nguoi ban
133
3. Phai thu npi bp ngan han
135
4. Phai thu hoat dong giao dich chung khoan
138
5. Cac khoan phai thu khac
139
6. Du phong phai thu ngan h^n kho doi (*)
140
IV. Hang ton kho
150
V. Tai san ngan han khac
151
1. Chi phi tra truac ngan han
152
2. Thug GTGT dupe khdu trir
154
3. Thue va cac khoan phai thu Nha nuoc
157
4. Giao djch mua ban lai trai phieu Chinh phii
158
5. Tai san ngan han khac
200
250
B - TAI SAN DAI HAN (200 = 210 + 220 + 240 +

+ 260)

2. Tai san co djnh thue tai chinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
3. Tai san co djnh v6 hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
4. Chi phi xay dirng co" ban do" dang
III. Bat dong san dau tir
IV. Cac khoan dau tu* 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 npp quy ho trp thanh toan
4. Tai san dai han khac
TONG CONG TAI SAN (270 = 100 + 200)

210
220
221
222
223
224
225
226
227
228
229
230

240
250
260
261
262
263
268
270

So cudi nam

So dau nam

1.370.810.695.402

2.559.775.355.334

V.l

886.447.279.615
886.447.279.615

534.527.200.634
534.527.200.634

V.2

5.286.569.050
5.387.041.853
(100.472.803)

476,141.877.632
22.808.720.604
299.000

5.402.368.267

100

I. Tien va cac khoan tveveng du*oiig tien
1. Tien
2. Cac khoan tucmg duong tien

I- Cac khoan phai thu dai han
II. Tai san co djnh
1. Tai san co 3'inh hwu hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)

Thuyet
minh

V.3

V.3
V.3
V.9
V.4

V.3

453.294.810.490
210.047.538
(172.000.000)
2.934.969.105
2.694.147.740
768.172
165.578.657

5.459.904.113
(57.535.846)
2.017.840.970.780
587.300.000
347.646.500
907.501.640.593
1.109.524.783.687
(120.400.000)
25.580.635
1.979.235.01^
1.946.607.787.
23.612.969,^
4.000.0090 H
iC

5.014.262f

74.474.536
17.617.603.824

23.361.577.073^

10.554.633.108
3.344.769.443
36.364.609.300
(33.019.839.857)

18.484.855.527
5.770.405.355
36.052.233.108
(30.281.827.753)

7.209.863.665
24.131.801.481

12.714.450.172
24.114.076.081

(16.921.937.816)

(11.399.625.909)

V.7
V.7.1

7.062.970.716
674.323.804

4.876.721.546
994.074.075

V.7.2

V.7.3

5.910.883.162

3.410.937.471

477.763.750

471.710.000

1.388.428.299.226

2.583.136.932.407

V.5

V.6


C O N G T Y C O P H A N CHLTNG K H O A N FPT
D i a chi: Tang 2, 71 Nguyen C h i Thanh, Dong D a , H a N g i

NGUON VON

Ma
SO

Thuyet
minh

So cudi nam

So dau nam

1
A - NOf P H A I T R A (300 = 310 + 330)

300

I. No ngan han
1. Vay va ng ngan han
2. Phai tra nguoi ban

310

V.8

311
312
313
314
315
316
317
319
320
321
322
323
327

328
329

V.8.1

3. Nguoi mua tra tien truoc
4. Thue va cac khoan phai nop Nha nuac
5. Phai tra nguoi lao dong
6. Chi phi phai tra
7. Phai tra noi bo
8. Phai tra, phai nop ngan han khac
9. Phai tra hoat dong giao djch chumg khoan
10. Phai tra hp co tuc, goc va lai trai phieu
11. Phai tra to chiic phat hanh trai phieu
12. Quy khen thuong phiic Igi
13. Giao dich mua ban lai trai phieu Chinh phii
14. Doanh thu chua thuc hien ngan han
15. Du phong phai tra ngan han (*)
Ng dai han
1. Phai tra dai han nguoi ban
2. Phai tra dai han npi bp
3. Phai tra dai han khac
4. Vay va ng dai han
5. Thue thu nhap hoan lai phai tra
6. D u phong trg cap mat viec lam
7. Du phong phai tra dai ban
8. Doanh thu chua thuc hien dai han
9. Quy phat trien khoa hpc va cong nghe
10. Du phong boi thuong thiet hai cho nha dau tu (*)

II.

2.084.647.780.451

279.006.214.651

2.084.647.780.451

13.577.882.560
990.191.608
16.315.019.016
5.055.449.000

50.000.000.000
78.056.222
3.115.301.146
11.844.132.208
16.947.628

V.8.8

231.020.902.132
54.015.000
6.429.662.296

2.008.175.925.122
6.852.807.000
943.109.002

V.8.9

5.563.093.039

3.621.502.123

1.109.422.084.575

498.489.151.956

V.8.2

V.8.3

V.8.4
V.8.5

V.8.6
V.8.7

330

331
332
333
334
335
336
337
338
339

359

B - VON C H U SO H U T J (400 = 410 + 430)

400

I. Von chu so htru
1. Von dau tu ciia chu so hiru
2. Thang du von co phan
3. Von khac cua chii 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 chu so hiju
10. Lgi nhuan sau thue chua phan phoi

410

T O N G C O N G N G U O N V O N (440 = 300 + 400)

279.006.214.651

411
412
413
414
415
416

417
418
419
420
440

V.IO

1.109.422.084.575

550.000.000.000

498.489.151.956

440.000.000.000

385.000.000.000
(11.722.000.000)

9.872.446.570
9.872.446.570
154.677.191.435

446.655.667
446.655.667
69.317.840.622

1.388.428.299.226

2.583.136.932.407

C O N G T Y C 6 PHAN CHITNG K H O A N FPT
Dja chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Ngi

CAC CHI TIEU NGOAI BANG
D c r n v i t i n h : VND
Chi tieu

Ma

s6

So cudi nam

So dau nam

B
1. Tai san co djnh thue ngoai
2. Vat tir, chung chi co gia nhan giir ho
3. Tai san nhan ky cirtfc
4. Ntf kho doi da xur ly
5. Ngoai te cac loai
6. Churng khoan lini ky
Trong dd:
6.1. Chung

khoan

giao

6.1.1. Chung khoan
6.1.2. Chung khoan
6.1.3. Chung khoan
6.1.4. Chung khoan
6.2. C h i r n g khoan

31.000.000.000

dich

giao dich
giao dich
giao dich
giao dich

t a r n ngirng

cua
cua
cua
ciia

thanh vien luu ky
khach hang trong nuoc
khach hang nuoc ngoai
to chiic khac

giao

dich

9
10
11
12

4.480.149.530.000

4.425.418.370.000

4.235.491.740.000

4.056.752.480.000

151.970.000
4.192.288.950.000
43.050.820.000

125.490.000
4.028,224.930.000
28.402.060.000

77.844.580.000

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

13

6.2.2. Chung khoan tarn ngimg giao djch ciia khach hang trong

nude

14

77.834.200.000

6.2.3. Chiing khoan tarn ngirng giao dich ciia khach hang nuoc
ngoai
6.2.4. Chiing khoan tarn ngimg giao dich cua to chiic khac
6.3. Chung khoan cam co
6.3.1. Chirng khoan cam co cua thanh vien luu ky
6.3.2. Chirng khoan cam co cua khach hang trong nuoc
6.3.3. Chirng khoan cam co ciia khach hang nuac ngoai
6.3.4. Churng khoan cam co cua to chu-c khac
6.4. C h i r n g khoan t a r n giir
6.5. C l i i e n g khoan c h & thanh
toan
6.5.1. Chirng khoan chd thanh toan ciia thanh vien luu ky

15
16
17
18
19
20
21
22
27
28

10.380.000

6.5.2. Chung khoan chd thanh toan ciia khach hang trong nude
6.5.3. Chirng khoan chd thanh toan cua khach hang nude ngoai
6.5.4. Chiing khoan chd thanh toan ciia to chiic khac
6.6. Chung

khoan

phong

6.7. Chung

khoan

cha giao

tod c h & r u t
dich

6.7.1. Chirng khoan chd giao dich cua thanh vien liru ky
6.7.2. Chiing khoan chd giao dich cua khach hang trong nude
6.7.3. Chiing khoan chd giao dich ciia khach hang nude ngoai
6.7.4. Chung khoan chd giao dich cua to chiic khac
6.8. C h i r n g khoan ky quy dam bao khoan vay
6.9 C h i i n g kliodn sua loi giao
dich
7. Chung khoan luu ky cong ty dai chiing chira niem yet
7.1. C h i r n g khodn giao
dich

7.1.1. Chirng khoan giao djch ciia thanh vien luu ky
7.1.2. Chirng khoan giao dich ciia khach hang trong nude
7.1.3. Chirng khoan giao dich cua khach hang nude ngoai
7.1.4. Chiing khoan giao dich ciia to chiic khac

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

108.015.960.000

108.015.960.000

218.838.660.000

113.666.660.000

113.666.660.000

5.857.190.000

218.838.660.00aq

4.365.200.000

(2.400.000)
5.859.590.000

4.365.100.000
100.000

47.289.360.000

37.446.070.000

10.000
47.285.170.000

37.446.070.000

4.180.000

176.388.380.000
J57.403.740.000

107.559.960.000
106.738.720.000

200.000
157.230.540.000
173.000.000

106.738.720.000


CONG T Y CO PHAN CHtTNG KHOAN F P T
Dja chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

CAC CHI TIEU NGOAI BANG
D a n v i t i n h : VND
Chi tieu

7.2. C h i r n g khodn tarn n g i r n g giao
dicli
1.2.1. Chung khoan tam ngirng giao dich ciia thanh vien luu ky
7.2.2. Chiing khoan tam ngung giao dich ciia khach hang trong
nuoc
7.2.3. Chiing khoan tam ngung giao dich cua khach hang nuoc
ngoai
7.2.4. Chiing khoan tam ngung giao dich cua to chiic khac
7.3. C h u n g khodn cam co
7.3.1. Chiing khoan cam co ciia thanh vien luu ky
7.3.2. Chiing khoan cam co cua khach hang trong nuoc
7.3.3. Chiing khoan cam co cua khach hang nude ngoai
7.3.4. Chiing khoan cam co cua to chiic khac
7.4. C h i r n g khodn tam g i i r
7.5. C h i r n g khodn cha t h a n h toan

7.5.1. Chiing khoan chd thanh toan ciia thanh vien luu ky
7.5.2. Chiing khoan chd thanh toan ciia khach hang trong nude
7.5.3. Chiing khoan chd thanh toan ciia khach hang nude ngoai
7.5.4. Chiing khoan chd thanh toan cua to chiic khac
7.6. C h i r n g khodn phong tod cha r u t
7.6.1. Chung khoan phong toa chd nit ciia thanh vien luu ky
7.6.2. Chiing khoan phong toa chd riit cua khach hang trong nude
7.6.3. Chiing khoan phong toa chd riit cua khach hang nude ngoai
7.6.4. Chiing khoan phong toa chd riit ciia to chiic khac
7.7. C h u n g khodn cha giao
dich
7.7.1. Chiing khoan chd giao djch ciia thanh vien luu ky
7.7.2. Chirng khoan chd giao djch cua khach hang trong nude
7.7.3. Chiing khoan chd giao djch cua khach hang nude ngoai
7.7.4. Chung khoan chd giao djch ciia to chiic khac
7.8. C h u n g khodn sua l o i giao
dich
8. C h i r n g khodn chua l u u ky c i i a khach
hang
9. C h i r n g khodn chua l u u ky cua cong ty c h i r n g
khodn
1 0 . C h u n g khodn n h a n uy thdc dau gid

Ma
So
B
56
57
58
59

60
61
62
63
64
65
66
71
12
73
74
75
76
11
78
79
80
76
11
78
79
80
81
82
83
84

So cuoi nam
1

743.640.000

708.570.000

743.640.000

708.570.000

12.000.000.000
12.000.000.000

(3.000.000)

97.000.000

(3.000.000)

97.000.000

OtIGP
•H
HV
;HI>

6.244.000.000

Ke toan trirdng
(Ky, ho ten)

Nguyen Thi Thu Huong

HKE'
Kl U TO

15.670.00^:^
HU NAI
5.670.00^

6.244.000.000

17.340.000

T P . H a N o i . ngay
NgiToi lap
(Ky, ho ten)

So dau nam

0 7 t h a n g 2 nam 2 0 ] 2

Tong Giam doc
long dau)

iep Tiing

HO


CONG TY CO PHAN CHlTNG KHOAN FPT
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BAO CAO KET QUA

HOAT BONG

KINH DOANH

N a m 2011
D o n v i t i n h : VND
Ma

CHI

TIEU
1

1. Doanh thu ban hang va cung cap dich vy

so

Thuyet
minh

Nam nay

Nam truoc

2

3

4

5

1

V.ll

376.010.024.189

368.340.981.495

Trong do:
- Doanh thu hoat dpng moi giai chung khoan

1.1

51.462.077.782

129.671.048.792

- Doanh thu hoat dong dau tir chung khoan, gop von

1.2

7.381.721.530

20.337.806.439

- Doanh thu bao lanh phat hanh chung khoan

1.3

- Doanh thu dai ly phat hanh chung khoan

1.4

400.000.000

90.000.000

- Doanh thu hoat dong tu van

1.5

247.068.516.466

187.752.798.007

- Doanh thu hoat dong luu ky chung khoan

1.6

2.519.527.992

2.248.068.987

- Doanh thu hoat dong uy thac dau gia

1.7

- Doanh thu chi thue su dung tai san

1.8

- Doanh thu khac

1.9

67.178.180.419

28.241.259.270

2. Cac khoan giam tru* doanh thu

2

V.12

494.681.815

35.000.000

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

10

V.13

375.515.342.374

368.305.981.495

4. Chi phi hoat dong kinh doanh

11

V.14

143.223.733.013

126.270.9483^

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

20

232.291.609.361

242.035.032.962\

6. Chi phi quan iy doanh nghiep

25

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

1

32.348.211.901

31.941.871.^)1

30

199.943.397.460

210.093.161.95'

8. Thu nhap khac

31

6.878.802.463

12.650.696.78^4

9. Chi phi khac

32

6.678.053.329

12.469.701.991

10. Lo-i nhuan khac (40 = 31 - 32)

40

200.749.134

180.994.793

11. Tong lo-i nhuan k l toan trudc thuS (50 = 30 + 40)

50

200.144.146.594

210.274.156.746

12. Chi phi thue TNDN hien hanh

51

13. Chi phi thu6 TNDN hoan lai

52

14. Loi nhuan sau thue thu nhap doanh nghiep

60

150.562.514.425

188.515.818.063

(60 = 50-51 -52)
15. Lai cc ban tren cd phieu

70

2.882

4.413

V.15

V.16

49.581.632.169

T P . H a N o i , ngay

21.758.338.683

0 7 t h d n g 2 nam 2 0 1 2


CONG T Y C O P H A N CHITNG K H O A N FPT
D m chi; Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BAO CAO LlTU CHUYEN TIEN T E
«

( T h e o phuangphdp

gidn

tiep)

N a m 2011
D o n v i l i n k : VND
Ma
T.
so minh

Chi tieu

2

1
1. Lyu chuyen tien tir boat dong kinh doanh
1. L a i n h u a n t r u a c t h u e
2. B i e u c h i n h cho cac k h o a n
- KhSu hao TSCD
- Cac khoan dir phong
- Lai, 16 chenh lech ty gia hoi doai chua thirc hien
- Lai, 16 tir boat dong dau tir
- Chi phi lai vay
3. L a i n h u a n tir hoat dong k i n h doanh trir&c thay
lifu dpng

3

Nam nay

Nam trirdc

4

5

2
3
4
5
6

200.144.146.594
14.826.325.051
8.432.750.924
94.536.957
(43.195.585)
(68.960.156.404)
75.302.389.159

210.274.156.746
35.271.937.361
15.044.764.950
93.919.414

8

214.970.471.645

245.546.094.107

- Tang, giam cac khoan phai thu

9

1.541.439.284.752

- Tang, giam hang ton kho

10

1

(28.434.651.931)
48.567.904.928

doi von

- Tang, giam cac khoan phai tra (Khong ke lai vay phai tra,
thue thu nhap doanh nghiep phai nop)
11

25.580.635

(1.595.236.300.633)
27.074.569

(1.513.060.144.573)

1.082.460.551.136

277.646.080

- Tang, giam chi phi tra truac

12

(427.789.682)

- Tien lai vay da tra

13

(75.302.389.159)

(48.567.904.92^

- Thue thu nhap doanh nghiep da nop

14

(46.369.137.242)

(12.345.553.o/if

- Tien thu khac tir hoat dong kinh doanh

15

- Tien chi khac cho hoat dong kinh doanh

16

(267.151.483.139)

(3.823.548.0„^\

20

(145.875.606.763)

(331.536.828.0^^

l.Ti^n chi d i mua s^m, xay dung T S C D va cac tai san dai han
21
khac

(502.528.505)

(10.977.629.154)

LiFu chuyen

t i e n t h u a n t i t hoat dpng

kinh

doanh

125.1 !2.750j'

II. Lini chuyen tien tir hoat dong dau tu

2.Tien thu tir thanh ly, nhugng ban T S C D va cac tai san dai han
22
khac

6.300.000

19.757.099
4.252.547.210

3 .Tien chi cho vay, mua cac cong cu na ciia d a n vi khac

23

4.Tien thu hoi cho vay, ban lai cac cong cu ng cua don vi khac

24

5.Tien chi dau tu gop von vao don vi khac

25

6.Tien thu hoi dau tu gop von vao don vi khac

26

72.862.260

7.Tien thu lai cho vay, c6 tiic va Igi nhuan dugc chia

27

68.953.856.404

28.417.567.121

LwM chuyen

30

68.530.490.159

21.712.242.276

31

495.000.000.000

10.000.000.000

2.Tien chi tra von g6p cho cac chii sof hiru, mua lai c6 phieu cua
32
doanh nghiep da phat hanh

11.722.000.000

3.Tien vay ngan han, dai han nhan dugc

33

130.000.000.000

4.Tien chi tra ng g6c vay

34

(180.000.000.000)

t i e n t h u a n tie hoat dpng

dau t i r

III. Liru chuyen tien tir hoat dong tai chinh
1 .Tien thu tir phat hanh c6 phieu, nhan v6n g6p cua chii s6 hiru

Die
AlC

(282.000.000)
50.000.000.000


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 Nguyen Chi Thanh, Dong Da, Ha Noi

BAO CAO L l / U CHUYEN TIEN TE
«

( T h e o p h w f f n g p h d p gidn

N a m 2011

tiep)
D a n v i l i n h : VND

Ma
T.
so minh

Chi tieu
1

2

3

Nam nay

Nam truo'c

4

5

5.Tien chi tra ngf thue tai chinh

35

6. Co tuc, loi nhuan da tra cho chu scr hiru

36

(27.500.000.000)

L i r u chuyen

40

429.222000.000

59.718.000.000

Liru chuyen tien thuan trong ky (50 = 20+30+40)

50

351.876.883.396

(250.106.585.740)

Tien va tuong diro'ng tien dau ky

60

534.527.200.634

784.633.786.374

Anh huang ciia thay doi ty gia hoi doai quy doi ngoai te

61

Tien va tu-o^ng diro'ng tien cuoi ky (70 = 50+60+61)

70

t i e n t h u a n tu hoat dpng

tai c h i n h

43.195.585
886.447.279.615

534.527.200.634

TP.Ha Noi, ngay 07 thdng 2 nam 2012

.

INHKETOA
C1£M T O A N

ilANAM/


C O N G T Y C O P H A N C H L T N G K H 9 A N FPT
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BAN THUYET MINH BAO CAO TAI CHINH
N a m 2011

I

Dac diem boat dong cua doanh nghiep:

1.

H i n h thirc sff h i r u von:

Cong ty Co Phan Co Phan Chifng Khoan FPT dugc thanh lap theo Giay phep Thanh lap va Hoat dong so
59/UBCK- GP ngay 13 thang 7 nam 2007 va Giay phep dieu chinh so 26/UBCK-GP ngay 13 thang 4 nam
2011 do Uy ban Chung khoan Nha nuac Viet Nam cap.
Von dieu le cua Cong ty la: 550.000.000.000 dong (Nam tram nam muai ty ddng Viet Nam).
2.

L i n k vu-c k i n h doanh:

3.

N g a n h nghe

kinh

Chung khoan
doanh:

Moi giai chung khoan
Hoat dong tu doanh chung khoan
Tu van dau tu chung klioan
Bao lanh phat hanh chung khoan
Luu ky va quan ly c6 dong

n

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

1.

N i e n do ke toan:

Nien dp ke toan bit d i u tu 01/01 va ketthiic vao ngay 31/12 hang nam.

2.

D a n vi tien te
(VND).

dung

in

Che do ke toan ap dung:

1.

Che do ke toan dp dung: Cong ty ap dung che dp ke toan Viet Nam ban hanh theo Quyet dinli so
15/20d6/QD-BTC ngiy 20 thang 3 nam 2006, Thong tu so 95/2008/TT-BTC ngay 24 thang 10 nam
2008, Thong tu s6 162/2010/TT-BTC ngay 20 thang 10 nam 2010 va cac Chuin muc ke toan Viet
Nam do Bp Tai chinh ban hanh va cac van ban sua doi, bo sung, huong dan thuc hien kem theo.

2.

H i n h thtrc so ke toan dp dung:

IV
1.

Cac chinh sach ke toan ap dung:
Nguyen
tdc xdc dinh cac khoan tien:

trong

ke toan:

Don vi tien te su dung trong ghi chep ke toan la dong Viet Nam

Cong ty ap dung hinh thuc so ke toan Nhat ky so cai.

T i e n mat, tien gm ngan

hang,

tien dang

chuyen

1.1
Nguyen
tac xdc dinh cac khoan t i r a n g duffng tien: L a cac khoan dau tu ngan han kliong qua 3 thang
CO kha nang chuyen doi de dang thanh tien va khong c6 nhieu rui ro trong chuyen doi thanh tien ke tu ngay
mua khoan dau tu do tai thai diem bao cao.

1.2

Nguyen

tac, phietrng

phdp

chuyen

doi cac dong tien

khdc:

Cac nghiep vu kinh te phat sinh bang ngoai te dugc quy doi ra dong Viet Nam theo ty gia giao djch thuc te
tai thai diem phat sinh nghiep vu. Tai thai diem cuoi nam cac khoan muc tien te c6 goc ngoai te dugc quy
doi theo ty gia binh quan lien ngan hang do Ngan hang Nha nuac Viet Nam cong bo vao ngay ket thiic nien
dp ke toan.
Chenh lech ty gia thuc te phat sinh trong ky dugc hach toan vao doanh thu tai chinh va chi phi tai chinh trong
ky. Chenh lech ty gia do danh gia lai so du cac khoan muc tien te tai thai diem cuoi nam dugc thuc hien theo
thong tu 201/2009/TT-BTC ngay 15 thang 10 nam 2009.
2.

D a u tir tai chinh

ngan

han

Cac khoan dau tu tai chinh ngan han bao gom cac khoan dau tu vao c6 phieu niem yet va c6 phieu chua niem

yet. Cac khoan dau tu ngan han dupe phan anh theo nguyen gia trir di du phong giam gia chung khoan.
13


CONG T Y CO P H A N CHlTNG K H O A N F P T
Dja chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BAN THUYET MINH BAO CAO TAI CHINH
N a m 2011
Dir phong giam gia chung khoan niem yet dugc lap theo quy dinh hien hanh cua Bp tai chinh. Du phong se
dugc hoan nhap khi viec tang len sau do ciia gia trj c6 the thu hoi la do sir kien khach quan xay ra sau khi
khoan du phong dugc lap. Dur phong chi dugc hoan nhap den muc toi da bang gia tri ghi so cua khoan dau tu
khi chua lap du phong.
Nguyen gia cua c6 phieu tu doanh dugc xac djnh theo phuoTig phap binh quan gia quyen.
3.

Nguyen

tdc ghi n h a n cac khoan

phai

thu t h i r < m g mat vd phai

thu

khdc:

Cac khoan phai thu khach hang, khoan tra truac cho nguai ban, phai thu noi bp, phai thu theo tien dp
kehoach hop dong xay dung (neu c6), va cac khoan phai thu khac tai thai diem bao cao, neu;

- Co thai han thu hoi hoac thanh toan duai 1 nam (hoac trong mot chu ky san xuat kinh doanh) dugc phan
loai la Tai san ngan han.
- Co thai han thu hoi hoac thanh toan tren 1 nam (hoac tren mot chu ky san xuat kinh doanh) dugc phan loai
la Tai san dai han.
4.
4.1

G h i n h a n vd khau
Nguyen

hao tai san cd d i n h :

tdc ghi n h a n T S C D h i r u h i n h , T S C B vd h i n h :

Tai san c6 dinh dugc ghi nhan theo gia goc. Trong qua trinh su dung T S C D dugc ghi nhan theo nguyen gia
hao mon luy ke va gia trj con lai.
4.2

Phuffng

phdp

khdu

hao T S C B h i r u h i n h , T S C D vd h i n h :

Khau hao dugc trich theo phucmg phap ducmg thang va tuan thii theo ty le khau hao dugc xac dinh theo quy
djnh t^i Thong tu so 203/2009/TT-BTC ngay 20/10/2009 cua Bp Tai Chinh.
5.

Nguyen

tac von hod cac khoan

chi phi di vay vd cac khoan

5.1

Nguyen

tdc von hod cac khoan

chi phi di vay:

chi phi

khdc:

Chi phi di vay lien quan true tiep den viec dau tu xay dung hoac san xuat tai san da dang dugc ti'nh vao gia
trj cua tai san do (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 phi phu phat sinh lien quan tai qua trinh lam thu tuc vay.
Viec von hoa chi phi di vay se dugc tam ngirng lai trong cac giai doan ma qua trinh dau tu xay dung hoac
san xuat tai san da dang bi gian doan, tru khi su gian doan do la can thiet.
Cac khoan thu nhap phat sinh do dau tu tam thai cac khoan vay rieng biet trong khi cha sir dung vao muc
dich CO dugc tai san da dang thi phai ghi giam tru (-) vao chi phi di vay phat sinh khi von hoa.
Chi phi di vay dugc von hoa trong ky khong dugc vugt qua tong so chi phi di vay phat sinh trong ky. Cac
khoan lai tien vay va khoan phan bo chiet khau hoac phu trpi dugc von hoa trong tirng ky khong dugc vugt
qua so lai vay thuc te phat sinh va so phan bo chiet khau hoac phu trpi trong ky do.
5.2

Nguyen

tdc von hod cdc khoan

chi phi

khdc:

5.2.1. Chi phi tra tnrcrc: Chi phi tra truac phan bo cho hoat dong dau tu xay dyug ca ban, cai tao, nang cap
TSCD trong ky dugc von hoa vao T S C D dang dugc dau tu hoac cai tao nang cap do.
5.2.2. Chi phi khac: Chi phi khac phuc vu cho hoat dong dau tu xay dung c a ban, cai tao, nang cap TSCD
t5ong ky dugc von hoa vao T S C D dang dugc dau tu hoac cai tao nang cap do.
5.3

Phuffng

phdp phan

bo chi phi t r a t r i t & c :

Cac loai chi phi tra truac neu chi lien quan den nam tai chinh hien tai thi dugc ghi nhan vao chi phi san xuat
kinh doanh trong nam tai chinh

14


C O N G T Y C O P H A N CHLTNG K H O A N FPT
Dia ciii: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Npi

BAN THUYET MINH BAO CAO TAI CHINH

N a m 2011
Viec tinh va phan bo chi phi tra trudc dai han vao chi phi san xuat kinh doanh timg ky hach toan dupe can cii
vao tinh chat, muc do tirng loai chi phi de chpn phuffng phap va tieu thuc phan bo hap ly.
6.

Nguyen

tdc ke toan chiphinghien

6.1

Nguyen

tdc ketodn

ciru vd trien

chiphinghien

khai:

citu:

Toan bp chi phi phat sinh trong giai doan nghien cuu dugc ghi nhan la chi phi san xuat kinh doanh trong ky.
6.2

Nguyen

tdc ke todn chi piti trien

khai:

Chi phi phat sinh trong giai doan trien khai dugc ghi nhan la chi phi san xuat kinh doanh trong ky tru khi
thoa man dong thcri cac dieu kien de ghi nhan la TSCD v6 hinh.
7.

Ke todn cdc khoan

7.1

Nguyen

dau tir tai c h i n h :

tdc ghi n h a n cdc khodn

dau tir vao cong ty con, cong

ty lien

kit:

Khoan dau tu vao cong ty con, cong ty lien ket dugc ke toan theo phuong phap gia goc. L g i nhuan thuan
dugc chia tir cong ty con, cong ty lien ket phat sinh sau ngay dau tu dugc ghi nhan vao Bao cao Ket qua hoat
dong kinh doanh. Cac khoan dugc chia khac (ngoai lgi nhuan thuan) dugc coi la phan thu hoi cac khoan dau
tu va dugc ghi nhan la khoan giam tru gia goc dau tu.
7.2

Nguyen

tdc ghi n h a n cdc k/todn

dau tu chung

khodn

ngan

h a n , dai h a n :

Cac khoan dau tu chung khoan tai thai diem bao cao, neu:
- Co thai han thu hoi hoac dao han khong qua 3 thang ke tii ngay mua khoan dau tu do dugc coi la " tuong
duang tien"
- Co thai han thu hoi von duai 1 nam hoac trong 1 chu ky kinh doanh dugc phan loai la tai san ngan han
- Co thai han thu hoi von tren 1 nam hoac hem 1 chu ky kinh doanh dugc phan loai la tai san da! han
7.3

Phu'ffng

pitdp

lap du phong

giam

gid dau tir ngan

h a n , dai h a n :

Du phong giam gia dau tu dugc lap vao thai diem 31/12/2011 la so chenh lech giiia gia goc cua cac khoan

dau tu dugc hach toan tren so ke toan Ian ban gia tri thi truang cua chung tai thai diem lap du phong.
8.

Ke todn

cdc hoat dong

8.1

Nguyen
tdc ke todn
T d i sdn dong kiem

lien

doanh:

hoat dong
sodt:

lien doanh

theo

h i n h thirc H o a t dong

k i n h doanh

dong

kiem

sodt vd

Hoat dong lien doanh theo hinh thuc Hoat dong kinh doanh dong kiem soat va Tai san dong kiem scat dugc
Cong ty ap dung nguyen tac ke toan chung nhu vdi 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 hop dong lien doanh;
- Cong ty theo doi rieng tai san gop von lien doanh, phan von gop vao tai san dfing kiem soat va cac khoan
cong ng chung, cong ng rieng phat sinh tu hoat dong lien doanh.
8.2

Nguyen
sodt:

tac ke todn

hoat

dong

lien

doanh

titeo

h i n h thirc

thanh

lap ca sd k i n h doanh

dong

kiem

Khoan dau tu vao cong ty lien doanh dugc ke toan theo phuang phap gia goc. Khoan von gop lien doanh
khong dieu chinh theo thay doi cua phan sd huu ciia cong ty trong tai san thuan cua cong ty lien doanh. Bao
cao Ket qua hoat dong kinh doanh ciia Cong ty phan anh khoan thu nhap dugc chia tu Igi nhuan thuan luy ke
cua Cong ty lien doanh phat sinh sau khi gop von lien doanh.

15


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

BAN THUYET MINH BAO CAO TAI CHINH
N a m 2011
9.

G h i n h a n cdc khodn

p / t d i trd t h w & n g mai vd phai

tra

kitdc:

Cac khoan phai tra ngucri ban, phai tra noi bo, phai tra khac, khoan vay tai thai diem bao cao, neu:
- Co thai han thanh toan dudi 1 nam hoac trong 1 chu ky san xuat kinh doanh dirac phan loai la na ngan han.
- Co thai han thanh toan tren 1 nam hoac tren mot chu ky san xuat kinh doanh dugc phan loai ia ng dai han.
Tai san thieu chd xu ly dugc phan loai la ng ngan han.
Thue thu nhap hoan lai dugc phan loai la ng dai ban.
10.

G h i n h a n chi phi trd t r u & c :

Cac chi phi tra trudc chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai duoc ghi nhan la
chi phi tra trudc ngan ban.
Cac chi phi sau day da phat sinh trong nam tai chinh nhung dugc hach toan vao chi phi tra trudc dai han de
phan bo dan vao ket qua boat dgng kinh doanh:
Chi phi bao lanh thue van phong tu thang 1/2012 den 30/04/2014
Chi phi thue cho dat may phat dien tir thang 1/2012 den thang 04/2014
Chi phi sua chira Idn van phong lam viec.
11.

Ngudn

von chd sd i i u u :

11.1

G h i n / i a n vd t r i n h bdy cd piiieu

mua l a i :

Co phieu do Cong ty phat hanh va sau do mua lai la c6 phieu quy ciia Cong ty. Co phieu quy dugc ghi nhan
theo gia tri thuc te va trinh bay tren Bang Can doi ke toan la mot khoan ghi giam von chu sd hiru.

11.2

G h i n h a n cd tire:

Co tuc phai tra cho cac c6 dong dugc ghi nhan la khoan phai tra trong Bang Can doi ke toan cua Cong ty sau
khi cd thong bao chia cd tire ciia Hoi dong Quan trj Cong ty.
11.3

Nguyen

tac trich

lap cdc khodn

du t r i r cdc quy tir loi n h u a n sau

thue:

Lgi nhuan sau thue thu nhap doanh nghiep sau khi dugc Hoi dong Quan tri phe duyet dugc trich cac quy theo
Dieu le Cong ty va cac quy dinh phap ly hien hanh, se phan chia cho cac ben dua tren ty le von gop.
12.

Nguyen

tdc ghi n h a n doanh

thu:

- Doanh thu mdi gidi chung khoan: Doanh thu tir dich vu moi gidi chung khoan dugc ghi nhan trong bao
cao ket qua boat dong kinh doanh khi djch vu dugc cung cap cho khach hang.

- Doanh thu tu doanh chung khoan: Doanh thu tir hoat dong tu doanh chung khoan dugc ghi nhan trong
bao cao ket qua boat dong kinh doanh khi Cong ty nhan dugc Thong bao thanh toan cho cac giao dich kinh
doanh chiing khoan do cac Trung tam giao dich chiing khoan phat hanh (doi vdi co phieu niem yet) va thda
thuan chuyen giao tai san da dugc hoan tat (doi vdi c6 phieu chua niem yet)
- Doanh thu hoat dong tu van: bao gom doanh thu tu van dau tu chung khoan va doanh thu tu van tai chinh
khac (tu van niem yet, phat hanh, hoan thien doanh nghiep,....)- Doanh thu tii' boat dong tu van dugc ghi nhan
trong bao cao ket qua boat dong kinh doanh theo ty le hoan thanh giao dich tai ngay lap bang can doi ke toan.
Ty ie hoan thanh dugc danh gia tren ca sd xem xet cac cong viec da thuc hien.
- Doanh thu khac: Doanh thu khac chii yeu phan anh thu nhap lai tien giii tai cac ngan hang va phi ung
trudc tien ban chung khoan, thu lai vay giao dich ky qui. Doanh thu dugc ghi nhan trong bao cao ket qua
hoat dong kinh doanh tren ca sd don tich.

16

TOAN


C O N G T Y C6 P H A N C H L T N G K H O A N F P T
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi

BAN THUYET MINH BAO CAO TAI CHfNH
N a m 2011
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
D a n v i t i n h : VND
TIEN VA CAC K H O A N TlTONG DlTONG TIEN
1.1-Tik mat (VND)

So cuoi nam

So dau nam

355.666.755

1.768.743.217

1.2-Tien gui ngan bang (VND)

656.191.972.748

55.049.190.618

1.3-Tien giii cua ngudi dau tu lien quan den cac giao dich C K

229.899.640.112

477.709.266,799

Cong tien va cac khoan tuo'ng duang tien

886.447.279.615

534.527.200.634

CHI TIEU

Khoi luang giao
djch thuc hien
trong ky

Gia trj khoi luffng
giao dich thue hien
trong ky

A

1

2

GIA TRI KHOI L i r O N G GIAO DICH THlTC HIEN TRONG K Y

1. Cua cong ty chung khoan

3.853.543

103.878.656.600

3.253.543

44.750,956.600

600.000

59,127.700.000

1.275.782.127

19.070.921.077.373

1.265.363.327

18.180.165.579.000

Trai phieu

7.867.000

870.754.244.373

Chung khoan khac

2.551.800

20.001.254.000

1.279.635.670

19.174.799.733.973

Co phieu
Trai phieu
Chung khoan ngan quy
Chung khoan khac
2. Cua ngiroi dau tu
Co phieu

3. Ciia ngiroi uy thac dau tir
Co phieu
Trai phieu

Chung khoan khac
Tong cong

\


C O N G TY C O P H A N C H l T N G K H O A N FPT
Dia chi: Tang 2, 71 Nguyin Chi Thanh, D6ng Da, Ha Npi

I . T I N H H I N H D A U TlT T A I C H I N H

Chi ti6u

[, Chirng khoan
thuffng mai
fiet danh muc cd
nhieu h i
giam
^id/rui r o )

AAM
ABT
ACB
ACL
ADC
AGD
AGR
ALP
ALT
APC

API
APS
ASP
B82
BBC
BBS
BCC
BCE
BCI
BED
BHC
BHS

Cuoi nam Dau nam

Cuoi nam

Tong gia tri theo gia thj
truang

So vai gia thj truang

Gia tri theo so

So lirpng

Dau nam

Giam

Tang
Cuoi nam

Dau nam

Cuoi nam

Dau nam

Cuoi nam

Dau nam
-

925.850

723.200

1
74
31
33
5

3
45
1

9
1

41
12
75
10
12
17
9
32
8!
11
8
30
36
15

27
8
41
14
80
90
8
17
9
32
81
6
35
36
5

5.387.041.853
39.563
1.396.026
487.200
346.450
80.500
73.986
10.221
863.984
152.343
1.005.265
99.091
49.200
251.938
184.727
534.400
942.846
84.000
184.000
347.536
399.600
265.746

5.459.904.113
125.595
1.034.942
26.100

98.413.167

126.663.039

5.363

82.595

5.762.046

202.374
46.000
145.150
59.000

311.721
134.089
863.984
166.400
1.456.000
1.008.000
77.247
309.926
184.727
534.400
942.846
174.000
489.490
399.600
153.219

34.386
2.721
384.284
810.265
79.091
7.200
37.738
84.827
326.400
691.746
4.800
64.800
20.536
244.800
4.746

192.021
118.789
142.384
10.400
578.500
886.000

108.117.479

150.920.000

298.946.500

34.200

1.598.400
533.200
201.300
139.500
39.600
7.500
479.700
174.000

25.953

42.000
214.200

43.000
1.894.400
833.900
333.300
139.500
119.700
15.300
721.600
156.000
877.500
122.000
103.200
285.600

10.573
64.000

99.900
208.000
251.100
79.200
119.200
327.000
154.800
261.000

195.300
598.400
680.400
141.900
250.400
393.000
442.800
484.500

859.458
807.800
333.300
139.500

21.657

195.000
20.000

24.326

262.446
141.900
76.400
96.490
43.200
331.281

Ghi
chu


Chi tieu
Cuoi nam
3HT
BHV
BKC
BMC
BMP
BPC
BT6
BTH
BTS
BVH
BVS
C21
C92
CAD
CAN
CAP

CCM
CIC
CII
CLC
CMC
CMS
CMV
CMX
CNT
CPC
CSC
CSG
CSM
CT6
CTA
CTC

50
26
52
3
6
70
8
50
8
14
80
5
72

27
50
65
30
7
3
2
9
87
12
9
6
56
24
6
5
80
65
50

Dau nam

26
50
9
6
60
6
50
90

120
72
1
30

92
8
2
5
124
2
8
6
54
52
6
18

Cuoi nam
1.550.000
1.239.348
613.833
87.530
245.100
1.482.306
110.933
1.075.000
79.808
744.672
1.475.126

80.500
2.368.529
91.564
1.138.976
994.500
346.023
68.094
85.616
37.000
54.300
1.195.094
260.400
108.000
65.228
1.350.500
419.677
85.800
64.757
664.000
353.197
450.000

Tong gia trj theo gia thj
truang

So vcfi gia thi trucmg

Gia trj theo so

S o l ugfng

Dau nam

1.239.348
927.937
429.468
245.100
1.354.306
249.600
1.075.000
861.413
2.839.174

Tang
Cuoi nam
530.000
1.018.348
255.033
10.430
35.100
1.034.306
61.333
600.000
51.808
170.672
763.126

Giam
Dau nam

Cuoi nam

Dau nam

615.348
38.737
353.868
39.900
395.306
306.400
450.000
769.413
903.000
551.174
2.500

2.368.529
8.164
676.976

1.552.152
257.511
37.000
104.000
2.301.200
48.200
108.000
119.013
1.350.500
1.473.789

85.800
494.942

1.713.329
45.664

842.129
61.024

123.500
196.023
54.794
20.816
12.800
300
168.494

1.465.352
149.511
1.800
74.200
587.300
15.600

63.000
14.828
762.500
177.277
44.400
20.257

24.000
99.697

213.236
593.024
1.261.000
795.000

273.400
28.800

4.413
331.300
991.389
28.200
334.942

50,000

1.168,000
845,000
560.000

Cuoi nam
1.020.000
221.000
358.800
77.100
210.000
448.000

49.600
475.000
28.000
574.000
712.000
83.000
655.200
45.900
1.200.000
871.000
150.000
13.300
64.800
24.200
54.000
1.026.600
276.000
45.000
50.400
588.000
242.400
41.400
44.500
640.000
253,500
500.000

Dau nSm

624.000

889.200
75.600
285.000
959.000
556.000
625.000
92.000
903.000
2.288.000
1.526.400
221.400
1.270.000
1.261.000
795.000
86.800
108.000
38,800
178,200
1.713,900
321.600
136.800
1 14.600
1,019.200
482,400
57.600
160,000
1.168.000
845.000
560.000

Ghi
chu


So lucmg
Chi tieu

::TD
2TG
2TM
:TN
:VN
CVT
ZXS
DAD
DAE
DAG
DBC
DC2
DC4
DCS
DCT
DDM
DHA
DHC
DHG
DHI
DHT

Die

DIG
DLI
DLG
DMC
DNP
DNY
DPC
DPM
DQC

Cuoi nam

Dau nam

10
6
51
50
7
90
36
82
39

4
132
99
60
7

50

50

5
126
60
6
95
I
5
9
3
5
87
106
8
5
40
12
8
60
40
50
7

11
82
34

36
100
1
5
4
3
9
89
88
1
6

8
60
80
7

Cu6i nam
402.300
129.589
648.824
343.000
196.931
2.412.000
578.580
1.959.800
316.300
575.887
60.000
1.697.922

795.000
51.951
696.742
6.500
73.500
159.995
34.708
237.048
706.903
2.711.850
74.638
77.767
536.000
217.569
228.800
1.194.000
621.342
745.000
186.900

Tong gia trj theo gia thj
trucmg

So vffi gia thi trucmg

Gia trj theo so
Dau nam
259.500
2.479.881
2.198.115

1.332.000
196.931

Tang
Cuoi nam
102.300
23.389
475.424
158.000
161.231

Giam
Dau nam

Cuoi nam

440.500
2.341.881
1.147.515
632.000
117.831
9.000

258.248
1.959.800
430.327
575.887

527.691
1.664.292

10.505
73.500
81.495
54.400
937.938
1.127.436
2.437.600
19.836
216.799

228.800
1.194.000
1.564.000
186.900

301.380
1.500.600
62.800

582.200
32.527

195.887
34.500
122.922
423.000
18.951
345.242
2.400
61.500

83.495
14.308

75.887

358.903
21.838
25.767

61.600
126.000
260.000
20.300

Dau nam

2.790.000
533.752

94.000
3.099.600
1.008.000
446.691
286.792
905
41.500
111.105
16.900
337.938
457.536

42.952
1.029.950

1.632.800
144.164

96.000
10.431

660.000
348,000
22.400

11.799

312.000
712.000

82.658
875.000
79.100

Cuoi nam

D§u nam

300.000
106.200
173.400

185.000
35.700
2.421.000
277.200
459.200
253.500

700.000
138.000
1.050.600
700.000
79.100
2.790.000
792.000

380.000
25.500
1.575.000
372.000
33.000
351.500
4.100
12.000
76.500
20.400
280.000
348.000
3.741.800
52.800
52.000

632.000
228.000
167.200
1.068.000
704.000
485.000
166.600

500.000
94.000
3.099.600
1.008.000
81.000
1.377.500
9.600
32.000
192.600
37.500
600.000
669.900

1.377.600
397.800

4.070.400
164.000
205.000
660.000
348.000
251.200

882.000
852.000
875.000
266.000

Ghi
chu


Chi tieu

Tang

Dau nam

Cuoi nam

Dau nam

DRC
DRH

5
2

9
2

78.500

329.315

13.467

6

93.777

DTT

9

1
9

22.000
20.053

7.467

DTL

88.372

88.372

32.572

DVD
DXG

DXP

6
10

24
40

70.911
75.442

79
24

24

387.591

387.591

ECI
EFI

60

60

984.000

984.000

243.591
672.000

22

72

248.074

975.685

129.274

EIB
EID

12

47

157.470

612.800

80

80

620.828

828.000

100.828

FDC

5

5

207.500

207.500

85.000

PLC
FPC
FPT

43

DZM
BBS

Cuoi nam

9

1.812.010
104.294

8

2

GLT

70

GMC

7

GMD
HAG
HAI
HAP
HAS
HAX
HBB
HBC
HBD
HBS

Dau nam

Cuoi nam
7.000

Dau nam

5.572
1.085.400

55.800

82.800

362.900

42.000

1.649.857

240.000

172.200
485.000

1.200
107.747

1.928.538

1.856.500
154.791
210.000
735.885

426.800

14.130
36.000

64.000
202.100

163.800
855.608

Cuoi nam

200.000
23.200

1.377

535.100
2.134.857

Dau nam

85.500
6.000
92.400

670.800

41

22

GTA

Giam
129.315

2.560.538

6
14
14

GGG
GIL

Cuoi nam

1.085.400
112.911
315.442

Tong gia tri theo gia thi
trucmg

So vai gia thi truang

Gia trj theo so

S o l ucmg

127.800

632.000
144.000

1.856.500

312.000

774.000

118.800

239.800

232.800

171.600

186.000

520.000

864.000

122.500

143.500

872.900

163.800
44.894

198.257

179.383
53.657

60

1.742.176

1.821.000

909.176

5

121.569

136.540

18.669

11
7

13

395.056

6

203.920
49.178

4
2
1

11

121.645

778.522

5
2

55.567
8.946

8
3

3
4

78.781
23.593

55
10
20
79

54
5
20

375.145
245.618
321.191

172.502
321.191

90

1.054.627

1.861.106

225.690

1.788.892

49.743

80.217
249.543

2.037.700
59.400

2.644.500

248.000

259.600
303.200

99.000

833.000

1.722.000

5.640

102.900

130.900

7.020
3.678

29.856

196.900

365.200

45.500

65.100

78.000

324.000

175.900

43.645
7.567

454,522
103.100

25.878
35.281
63.037

5.646
43.581
9.193

11.878

48.000
3.300

72.800
14.000

41.519

35.200
14.400

581.412

144.145
16.618

56.588
247.498

231.000
229.000

76.800
41.700
638.000

61.966

91.191

3.134

21.337

9.191
589.206

I— O

O

o

3C

^

^

^

P "I'-^I'H J

51.373

230.000

420.000
312.000

1.106.000

1.271.900

Ghi
chu


1

1

1

1

1

1

So lirgng

1

1

-1

1

1

Chi ti8u

HCC
HCM
HDC
HDG
FIDO
HHC
HJS
HLA
HLC
HLG
HLY
HNM
HPC
HPG
HSG
HTl
HTP
HUl
HU3
HUT
HVT
[CG
(LC
[MP
ITA

ITC
KBC
KDC
KDH
KHA
KHP
KLS

Dau nam

3
18
3

140
7
3
5
15
95

42
42
70
8
28
5
25
100
10

2
8
1
8
1
14
109
160
16
6
7
5

7
9
2
36

2

26
10
89
2
127
1
40

14
41

115
16
12
5
5
12
9
42

Cuoi nam
64.614
274.268
69.692
370.868
1.389.579
591.294
67.144
238.000
54.000
631.334
555.313
53.924
54.224
84.971
11.309
79.200
22.800
173.970
904.556

1

Tang

Dau nam

Cuoi nam
44.514
22.268
17.492

4.670.000
228.007
110.700
448.000
309.000
3.838.000

1

}

Cuoi nam

97.868
805.779
304.294

42.205

33.544
14.000
1.500
236.334
95.313
21.924
19.224
18.571
8.409

1.021.570
138.313
5,521.729
65.144
3.236.378
11.309
482.000

Dau nam

4.554.800
310.193
13.800
400.800
2.729.200
798.000
112.195
364.000
58.000
321.570

901.687
5.421.729
12.256
3.079.578
109
482.000

18.400
12.000
82.970

1.581.001
305.931
226,800

2.153.087
305.931

269.001
171.531

61.399
173.167

169.953
173.167
139.667
547.650

15.899

136.667

112.500
1 13.217
5.000
78.014

187.917
609.137
^

1

1

Tong gia tri theo gia thi
truong
Giam

Dau nam

1

Cuoi nam

Dau nam

20.100
252.000
52.200

115.200
538.200
124.500

273.000
583.800
287.000

709.800
1.108.800
798.000

33.600
224.000
52.500
395.000
460.000
32.000
35.000
66.400
2.900

154.400
364.000
58.000
700.000

448.000

173.970
389.372

247.600
187.917
18.600
362.414

1

So vdi gia thi trudng

Gia trj theo so

Cuoi nam

1

^

^

^

87.344

104.630
657.028
1.190.913

5,400

369.000

91.531
53.753
49.167
139.667
547.650
299.600
29.517
20,400
29.537

1.040.000
100.000
77.400
156.800
11.200

60.800
10.800
91.000

278.600

991.900
1.312.000
134.400
232.200

45,500
36.500

1.046.400
3.344.000
214.400
369.000
1 16.200
124.000

135.100
74.700
13.600
284.400

299.600
158.400
20.400
579.600

1

Ghi
chu


So lircmg
Chi

ti&u

Cuoi nam

Dau nam

Cuoi nam

K:MR
K.MT

10
157

16

K:SA
ICST

70

1.316.000

[CTT

75

360.000

45.730
920.205

Dau nam
119.577

Tang
Cuoi nam

Dau nam

1.750.000

546.000

1.750.000

202.500

922.500

157.500

922.500

110.000

28.500
1.785.000

110.000

258.000
306.800

825.000
733.200

958.800

1.917.600

72.000

113.000

70.500

42.000
307.000

L18
L44

30
52
141

80
52

752.538

1.103.405

2.006.000
1.103.405

494.538
796.605

5

96
9

1.556.400
81.679

1.800.300
169.489

597.600
9.679

LBM

9

9

142.910

142.910

LCG
LCS

5

3

62.667

95.754

79.010
20.667

LDP

80

LOG
LGL

5

5

Cuoi nam

770.000

2.092.000

40
5

Dau nam
1.805.500

5

50

Cuoi nam

81.000
1.805.500

210

L61
LAF

Giam
Dau nam

30.000
769.300

15.730

150.905

L14

LIO

long gia tri theo gia thi
trucmg

So vai gia thi trucmg

Gia trj theo s6

990.000

38.577

1.181.000
370.205
117.300
56.489
38.510

63.900

104.400

75.746

42.000

171.500

990.000

2.679.290

2.679.290

1.471.290

146.000
76.500

19.000

720.710
3.000

1.208.000
127.000

3.400.000

146.000
86.619

39.719

66.300

46.900

142.800

25.200

149.000

7
3
40

3

40.339

84.986

97

528.742

1.710.896

15.139
428.742

24.686
1.230.896

100.000

60.300
480.000

L05
LSS •

70

70

1.166.175

907.175

431.175

259.000

735.000

4

1.166.175
76.600

LTC
MAC

20

123.000

LIG
LM3

99

MBB

8

MCC

57

MCG
MCO

4
34

MCP
MCV
MDC
MEG

18

6
2!
168

MHC

8

4.600
13.000

112

593.209

36
4

992.779

815.296

42.790
544.482
201.648

76.100
544.482

1.296.500

86.931

34
4
4
74

54.513
196.064
2.948.050

6

50.845

217.009

142.000

81.200

142.000

546.000

110.000

546.000

376.200

1.178.100

118.400

531

46,448
64.767
1.888.250
39.845

86.400
33.221

15.190
367.682

661.004

12.900
214.682
43.152

2.108.050

142.552
23.433
306.600

883.750

32.445

24.155

37.113
9.164

1.026.000

1.476.300

27.600
176.800
244.800

63.200
329.800
189.000
88.200
306.600

17.400
186.900
840.000
18.400

2.772.000
64.000

Ghi
chu


Chi tieu
Cuoi nam

Dau nam

MIC
MKP
MNC
MTG
NAG
NAV
NDN

14
5
33
5
50
6
24

32

NHA
NHC

NSC
NSN
NST
NTP
NVB
ONE
OPC
PAC
PAN
PCG
PCX
PET
PFL
PGC
PGD
PGI
PGT
PHC
PHT
PIT
PJC
PJT
PLC

50
34
9
161
29
48

57
40
2
6

5
40
6

29
9
33
42
124
57
74

Cuoi nam
363.244
256.500
174.900
32.333
303.568
90.600
201.600
480.000
1.577.288
295.825
1.291.564
295.250

2.083.078
444.600
343.977
44.667
199.800

40
10
146
3
50
4
6
2
88
74
58
10
2
19

50
1
10
70
9
34
5
10
10

95

Dau nam
2.506.328

45.000
385.143
90.600

Tang
Cuoi nam
219.044
11.500
49.500
17.833
143.568
46.800

15.200
390.320
639.434
739.538
196.342
10.800
322.280

Giam
Dau nam

Cuoi nam

Dau nam

1.601.928
250.000
326.700
1.000
129.857
18.600
12,000

335.000
1.447.788
323.815
334.764
560.256
10.762.571
444.600
709.149

727.288

1.380.000
291.788
9.715

567.064
16.850
513.478

212.256
6.164.171

143.977

305.149

570.000
18.221
266.850
875.000
149.533
497.138
62.823
276.182
119.679
3.790.212

83.075
1.275.236

108.600
788.326

59.000
642.400
36.923
570.000
30.542
194.775

Tong gia tri theo gia thj
truong

So voi gia thj trucmg

Gia trj theo s6

So lugng

17.100

182.400

8.933

78.000
324.000

Cuoi nam

Dau nam

144.200
245.000
125.400
14.500
160.000
43.800
213.600

904.400
250.000
326.700
46.000
515.000

145.000
850.000
378.900
724.500
278.400
1.569.600
461.700
200.000
53.600
91.200

1.380.000

72.000

1.156.000
314.100
1.610.000
348.000
4.598.400
627.000
404.000
78.000

324.000

788.326
5.000
350.400
923
395.000
10.942
14.775
2.200
117.520
217.634
310.338

115.000
51.600
115.000
41.779
50.850
5.000
975.267
407.662

54.000
292.000
36.000
175.000
19.600
180.000

115.000
51.600
685.000
60.000
216.000

13.000
272.800
421.800
429.200

880.000
1.124.800
904,800

11 i.OOO
10.800
267.900

340.000
17.800
712.500

62.823
85.342
54.380

63.818
101.879
3.077.712

Ghi
chu


1

1

1

1

1

1

Solugng

1

1

1

1

1

Chi tieu

PMC
PMS
PNC
PNJ
POM
POT
PPC
PPG
PPI
PPP
PPS
PSI
PTI
PTL
PTS
PVA
PVC
PVD
PVE
PVF
PVG
PVI
PVL
PVR
PVS
PVT
PVX
PXL
QCG

QNC
RAL
RCL

Dau nam

40
90
5
6
6
54

40
90
5
9
2
14
9

1
6
8
10
68
95
22

Cuoi nam

1.027.493
1.445.117
35.700
194.366
102.800
581.588
12.672

6
<
50

30.066
116.000
60.000
802.400
784.350
231.702

3
100
70
41
1
75
12
30
485
46
59

190
6
66

60
103
8
21
30
73
66
28
50

1

Dau nam
1.027.493
1.445.117
40.500
271.800
53.600
287.922
187.422
122.400

Tang
Cuoi nam
347.493
824.117

17.700

1

}

Dau nam

Cuoi nam

Dau nam

27.493
498.883
4.000
46.834
118.000
500.478
175.722

10.266
76.800

71.400
59.200
9.000

683.114

68.000

489.850
13.902

3.226.880
2.587.176
363.276
616.648
690.923
1.260.629
1.612.484
404.825
1.265.161

1

1

Tong gia tr; theo gia thj
trucmg
Giam

58.200
47.600
160.388
5.672

35.400
848.000
3.438.880
561.367

36.457
788.071
121.000
690.923
8.045.206
636.830
513.810

1

So voi gia thi trucmg

Gia trj theo so

Cuoi nam

1

561.386

Cuoi nam
680.000
621.000
18.000
241.200
55.200
421.200
7.000
19.800
39.200

69.000
734.400
294.500
217.800

Dau nam
1.000.000
1.944.000
44.500
213.600
171.600
788.400
11.700
71.400
181.600

1.244.500

35.400
168.000
3.039.880
69.367
3.257
60.571
34.600
402.923
503.430

9

317
7

2.530.269
31.816
570.903
79.355

6.514.528
91.000

13.216
128.703
46.955

104
8
39

67
8
14

777.630
222.000
1.079.1 !4

1.698.062
222.000
1.204.611

28.830
52.400
572.114

1.860.000
111.880
1.488.376
310.276
583.352
282.000
276.923
927.294

7.420.871

5.390
357.731

285.475
2.686.839
61.200

927.084

5.055.928
5.300
589.938
50.000
718.089

680.000
399.000
492.000

1.860.000
3.115.000
1.098.800

33.200
727.500
86.400
288.000
8.972.500
133.400
519.200
2.888.000
18.600
442.200
32.400

53.000
1.200.000
282.000
414.000
8.681.500
685.400
690.300
3.952.000
61.200

1,458.600
96,300

748.800
169.600
507.000

2.288,000
172,000
1.922.700

1
Ghi
chu