Báo cáo tài chính quý 1 năm 2010 - Công ty cổ phần Chứng khoán Dầu khí

CONG TY Co PHAN CHUNG KHOAN DAU KHI
SO 20 NO Quyen, quan Hoan Kiem
Ha N0i, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC

a

trinh bao cao nay cong vol
Ban Tong Giam dew Cong ty CO phin Chang khoan Dau khf (goi tit la "Cong ty")
bao cao tai chinh di dugc soar xet cua C6ng ty cho ky hoat deng tix ngay 01/01/2010 den 31/03/2010.
HQI DONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien caa 1-10i dOng Quan tri va Ban Ring Giam dOc Cong ty da dieu hanh Ceaig ty trong ky va den ngay
lap bao cao nay Om:
HOi dlin2 Quin tri
Ong Bin Ngoc Thing
Ong Trinh An Huy
Ong Vu Thanh Le
Ong D6 Tun Binh
Ong Trin Minh Hoang
Ong Nguyen Anh Tub
BA Ha Lan

Chu tich

Uy vien
IJy vien (1)6 nhiem ngay 28/01/2010)
Uy vien (1)6 nhiem ngay 28/01/2010)
Uy vien (b6 nhiem ngay 28/01/2010)
Uy vien (mien nhiem ngay 28/01/2010)
Uy vien (mign nhiem ngay 28/01/2010)

Ban Tiring Giam dtic
Ong Phan Quang Huy
Ong Tran Hang [ring
Ong Nguyen Xuan Hung

TOng Gam dew
Ph6 Tang Giam dOc
Ph6 T6ng Giam id&

TRACH NHIVVI CUA BAN TONG GIAM DOC
Ban TOng Giam dOc Cong ty c6 trach nhiem lap bao cao tai chinh hang kY phan anh m0; each trung thgc va hop lY
tinh hinh tai chinh cling 'Mu kit qua kinh doanh va tinh hinh ltru chuyen tien to cua Cong ty trong kY. Trong viec lap
cac bao cao tai chinh nay, Ban 'ding Giam doe dugc yeu eau phai:

•
•
•
•
•

Lga chon cac chinh sach ke toan thich hop va ap dung cac chinh sach d6 met each nhiit quan;
Dua ra cac xet down va trac tinh met each hop ly va than trong;
Neu ro cac nguyen tic ke toan ditch hop c6 dugc Man tha hay kheing, c6 nhang ap dung sai loch trong y6u can
dugc cong b6 va giai thich trong bao cao tai chinh hay kh6ng;
Lap bdo cao tai chinh tren ca s6 hoot dOng lien tuc trig truarng hop kitting the cho ra Cong ty se tiep tuc hoat
dOng kinh doanh; va
Thi'et ke va thgc hien he thong kiem soot nOi be met cach hitu hieu cho attic dich lip va trinh bay bao cao tai
chinh hgp ly nhim han the rai ro va gian

Ban Tong Giam (kw Cong ty chiu trach nhiem dam bao rang s6 sach ke Man dugc ghi chef met cach pha hop de phan
anh met each hop 15, tlnh hlnh tai chinh cua ang ty o bit kY thai diem nao va dam bao fin; bao cao tai chinh Man tha
cac Chuin mire Ke toan Viet Nam, He thOng KC toan Viet Nam ap dung cho cac cong ty ct ling khoan va cac quy dinh
hien hanh ve ke toan tai Viet Nam. Ban TOng Giam d6c cling chiu trach nhiem dam bao an toan cho tai san cua Cong ty
va thgc hien cac bien phap thich hop de ngan chin va phat hien cac hanh vi gian In va sai p am khac.
Ban TOng Giam dOc xac nhan ring Cong ty da tuan tha cac yeu ciu neu tren trong viec lap bao cao tai chinh.

dal dien cho Ban tOng Giam doc,

uang Huy
Tong Giam doe

Ha N01, ngay 28 thong 4 nom 2010


Deloitte

Cong ty TNHH Deloitte Viet Nam
SO 8-Pharr Ngoc Thach,flOng Da
Ha N0i, Viet Nam
TE I : +84-4 3852 4123
Fax: +84-4 3852 4143

www.deloitte.com/vn

Si..

/Deloitte-AUDHN-RE

BAO CAO ICET QUA CONG TAC SOAT MET BAO CAO TAI MINH

Kinh

Cfic Co (long Cong ty Co phAn Chung khoan DAu khi (PSI)

Chung toi da thgc hien cong tac scat xet bang candOi ke toan tai ngay 31 thang 03 nam 2010 ding vai bdo cao ket
qua hoat dung kinh doanh, bao cao km chuyen tien to va thuyet minh bdo cao tai chinh kern theo cua Cong ty Co
phan Chang khodn Dau khi (pi tat la "Cong ty") cho ky hoat Ong tar ngay 01 thank 01 nam 2010 den ngay 31
thang 03 nam 2010. Cac bdo cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua hoat dOng
kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tac va th6ng le ke toan duot chap than chung tai cac
nurac khdc ngoai Viet Nam. Viec lap va trinh bay bdo cao tai chinh thuOc trach nhiem do Ban Ping Giam doe Cong
ty. Trach nhiem cua chung toi la dun ra bdo cao nhan xet ve bdo cao tai chinh nay tren co' s6 tong tac soot xet cua
chung toi.
Chang UM da thurc hien Ong tac soot xet bao cao tai chinh theo Chuan muc Kiem toan Viet Nam ve tong tac soot
xet. Chuan muc nay yeti cau ding tac soot xet phai lap Ice hoach va thurc hien de c6 su dam bdo vira phai rang bao
cao tai chinh khong chira dung nhang sai sat trong yeu. C6ng tac soar xet bao gum cha 611 la viec trao doi vai nhan
su caa Cong ty va ap dung cac thii tuc phan tich tren nhcmg thong tin tai chinh; cong tar nay cung cap mot mat TO

dam bao thap horn cong tac kiem toan. Chung toi kh6ng thuc hien cong viec kiem toan nen khong dim ray kien kiem
town.
Tren ca sa cong tac soot xet cda chung toi, chung toi khong thay co su kin nao de"' chung toi cho rang bdo cao tai

chinh kern theo day khong phan anh trung thruc va hop 15/, tren cac khia canh trong yeu, firth hinh tai chinh caa Cong
ty tai ngay 31 thang 03 nam 2010 ding rilur ket qua hoat d'Ung kinh doanh va tinh hinh hr I chuyen tien to cho krj/ hoat
dOng tix ngay 01 thang 01 nam 2010 den ngay 31 thang 03 nam 2010, pha hop vai cac Chun muc Ke toan Viet
Nam, He th6ng Ke toan Viet Nam ap dung cho cac cong ty chirng khoan va cac quy dinh hien hanh khac ve ke toan
tai Viet Nam.
Chang toi xin luu ji ngtr•i dot bao cao tai chinh tai Thuyet minh s6 20 - "SO lieu so sant". SO lieu bao cao tai chinh
cho ky hoat Ong to ngay 01 thang 01 nam 2009 den ngay 31 thang 03 nam 2009 clam d 'VC kiem toan hoac soot xet
va duoc trinh bay cho muc dich tham khao.

CONG TLL
TRACHNHO Hi. f HAN
DEL. 1

g Anh Ming
Pho Tong giant doc
Ching chi Kiem toan vien so D.0029/KTV
Thay mat vd dgi din cho

CONG TY TNHH DELOITTE VIET NAM

Ng* 28 thang 4 nam 2010
Ha NOV, CHXHCN Viet Nam

Bang Van KhAi
Kiem toan vier]

ChUng chi Kiem toan vien so 0758/KTV


CONG TY CO PHAN CHIYNG KHOAN DAU KHI
S6 20 NO Quy&t, quan Hoan Kim
Ha NOi, CHXHCN Vi4st Nam

Bao cao tai chinh
Cho lcji hog dOng tir ngay 01 thang 01 nam 2010
dtn ngay 31 thang 03 nam 2010

BANG CAN DOI KE TOAN
Tai ngay 31 thang 03 nam 2010

MAU SO B 01 CTCK
Don vi: VND
-

Thuytt

'CAI SAN

Ma s6 minh
100

A - TAI SAN NGAN HAN
(100=110+120+130+140+150)
I. Titn va cac khan twang throng tin
1. Ti&1
2. Cdc khoan Wang dtrcmg tin

110
111
112

4

120
121
129

5

31/03/2 )10

1.145.812.331.749

1.017.438.378.066

170.272.854.157
170.272.854.157

337.412.062.234
331.412.062.234
6.000.000.000

894.648.961.302
899.384.461.270
(4.735.499.958)

497.046.152.182
499.051.504.980
(2.005.352.798)
180.191.913.096
50.757.916.302
394.193.422
28.972.060.000
100.067.743.372

H. Cfic khoan du tw tai chinh ngAn hip
1. Dau ttr ngan han
2. Du• phemg giam gia dau to ngan han
HI. Cac khoan phai thu ngin han
1. Midi thu khach hang
2. Tra tilt& cho ngtreri ban

3. Phai thu boat dOng giao dich cherng khodn
4. Cac khoan phai thu khac

130
131
132
135
138

IV. Hang ton kho
V. Tai san ngin han khac
1. Chi phi tra tuft ngan han
2. Thue GTGT dtr cot khau tar
3. Thu va cdc khoan phai thu Nha nude
4. Tai san ngan han khdc

140
150
151
152
154
158

2.806.114.035
1.575.377.158
1.418.1 74

B - TAI SAN DAI HAN (200=220+250+260)

200

I. Tat san co dinh
1.Tai san c6 dinh him hinh

220
221

7
8

77.977.310.791
33.168.627.153
2.802.811.739
740.364.830
41.265.507.059

9

11
',1i

—
T

x...
-

1.229.318.753

85.580.739

567.105.776

'•
I

19.942.689.915

68.386.901.159

I

17.545.875.621
10.162.057.840

17.757.986.865
10.513.183.269
14.953.671.007
(4.440.487.738)

2. Tai san c6 dinh vo hinh

227

6.914.912.781

1.246.867.596

- Nguyen gici
- Gici tri hao mOn 11071d

228
229

7.948.133.430
(1.033.220.629)

1.925.250.830
(678.383.234)

3. Chi phi xay dung co. ban der dang

230

H. CAc khoan dint t• tai chinh dal hull
1. Dau t• dai han khac
2. Dv phOng giam gia dau hr tai chinh dai han
HI. TM san dai kin khac
1. Ti'n Op Quy- h6 tro thanh toan
2. Tai san dai han khac

250
258
259
260
263
268

2.396.814.294
880.817.6/ 4
1.515.996.6: 0

2.396.814.294
880.817.684
1.515.996.610

TONG CONG TAI SAN (270=100+200)

270

1.165.755.021.664

1.085.825.279.225

Ccic thuyet minh tin trang 7 clin trang 17

G

":4

a

15.214.979.249
(5.052.921.4 9 9)

-

7".

2.349.999
2.785.900.555

2.133.214.040

107.091.414

222
223

-

Nguyen gici
Gia Mi hao mon luji ki

6

31/12/2009

468.905.000
10

-

la bd phdn hop thanh cita boo cao tai chinh

5.997.936.000
48.232.100.000
51.714.600.000
(3.482.500.000)

'.

CONG TY CO PHAN CHUNG KHOAN DAU Kill
St) 20 NO QuySn, quan Hoan KiSm
Ha NSi, CHXHCN ViSt Nam

Bao cao tai chinh
Cho lcy hog d(ing ter ngay 01 thang 01 tam 2010

den ngay 31 thang 03 nam 2010

BANG CAN DOI ICE TOAN (Tie') theo)

Tai ngay 31 thang 03 nam 2010
MAU SO B 01-CTCK
Don vi: VND
NGUON VON
A - NQ PHAI TRA (300=310)
I. No. ngAn flan
1. Vay va nq ngin han
2. Phai tra nothi ban
3. Nguai mua tra tiSn tr•ac
4. Thus va cac khoan phai nop Nha nuac
5. Phai tra nguai lao dOng
6. Chi phi phai tra
7. Phai tra hat d(ing giao dich chimg khan
8. Phai tra h0 ob." tire, g6c va lai trai phi'eu
9. Cac khoan phai tra, phai nSp ngan han khac

MA

A

Thuyet
minh

300
310
311
312
313
314
315
316
320
321
328

31/03/2010
733.021.171.323
733.021.171.323

12

497.475. )00
375.706.045
4.313.000.338
1.893.636.951
4.702.819.431
176.213.387.061
9.360.119.70

535.665.026. 27

664.460.348.566
664.460.348.566
300.000.000.000
45.275.000
265.706.645
286.233.615
5.835.943.488
19.101.907.076
195.396.879.823
6.390.215.213
137.138.187.706

13

432.733.850.341

421.364.930.659
421.789.278.577
397.250.000.000
22.000.000.000
257.656.762
2.281.621.815
(424.347.918)

11

B - NGUON VON (400=410+430)
I. VOn chu so. him

1. V of n diSu IS
2. Thong du. von c6 phan
3. Quy du• phong tai chinh
4. Loi nhuan sau thuS chua phan phSi

420

431.326.450.241
397.250.000.( 00
22.000.000.( 00
257.656.:62
11.818.793.5.79

II. Quy khen tht•omg, phac loi

430

1.407.400.( 00

TONG CONG NGUON VON (440=300+400)

440

1.165.755.021.E64

400
410

31/12/2009

411
412

418

1.085.825.279.225

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
MA s6
1. Chfing khoan hru k5
1.1. Chang khoan giao dich

006
007

31/03/2010
VND
1.853.521.730.0( 0
1.803.319.640.0(0

31/12/2009
VND

1.1.1. Chung khoan giao dich Mkt thanh vien hru 10,

008

8.032.100.0(10

1.696.867.730.000

1.696.867.730.000
/.373. 720.000

1.1.2. Cluing khoan giao d/ch cua khach hang trong fluor

009

1.795.179.740.0( 0

1.695.494.010.000

1.1.3. Cluing khoan giao dich ctia khach hang nubs ngobi

010

107.800.0t 0

1.2. Chimg khoan tam ngimg giao dich

012
013

50.202.090.000

050

34.679.650.000

1.2.1. Cluing kho6n tam ngetng giao dich cita khach hang trong
mak

2. Chtrng khan hru 14 ding ty dal cluing chua niem y4t

g Huy
'Ding Giant doc

50.202.090.0(0

Nguyen Van Nhilem
KO tan trt•O•ng

Ha N0i, ngay 28 thang 4 nam 2010
Cac thuyAt minh ter trang 7 an trang 17 161)0 phan hop thanh cita boo cao tai chinh


Ban coo thi chinh
Chokyhootdingtrngay01 thong 01 nam 2010
den ngay 31 thong 03 nam 2010

CONG TY CO PHAN CHUNG KHOAN DAU Kill
s6 20 NO Quy"'n, quart 14oan Kim
Ha N '6i, CHXHCN Vi6st Nam

BAO CAO KET QUA HO ,AT DQNG KIN! DOANH
Cho ky hoar (icing tir ngby 01 thong 01 nam 2010 adn ngery 31 thong 03 nam 2010

MAU SO B 02-CTCK
Don vi: VND
CHI TIEU

MA Thuyet
minh
so

Ti• 01/01/2010
den 31/03/2010

TA. 01/01/2009
den 31/03/2009

khoan
1. Doanh thu hoot dOng kinh doanh
Doanh thu m6i gi6i chi:mg khoan cho ngtrbi dau ttr
Doanh thu hog d'Ong dau ttr chtIng khoan, gip von
Doanh thu hog Ong tu. van
Doanh thu km 14 chi:mg khoan
Doanh thu hoat dOng fly thac du gia
Doanh thu khac
2. Cac khoan giam trig doanh thu
3. Doanh thu thuAn ye hoot do, ng kinh doanh

01
01.1
01.2
01.5
01.6
01.7
01.9
02
10

40.207.219.128
8.098.4 76.669
1.683.436.710
511.175.362
470.915.432

5.959.852.686
458.083.870
1.408.020.400

4. Chi phi hog dOng kinh doanh
5. Loll nhuan gqp mia hoot dOng kinh doanh (20=10-11)
6. Chi phi quan ly doanh nghiep
7. Loi nhuan thuAn ti• hoot Ong kinh doanh (30=20-25)
8. Thu nhap khac
9. Chi phi khac
10. Lo• nhuan khac (40=31-32)

29.443.1 A.955

89.750.792
1.929.000
4.002.068.624

40.207.219.128

5.959.852.686

15.802.5 74.545

835.193.748

20
25

24.404.674.583
9.568.453.773

5.124.658.938
4.972.906.449

30

14.836.210.810

151.752.489

11

153.893.008

31
32

153.893.008

40
14.836.210.810
3.374.6)1.128

305.645.497

60

11.461.519.682

305.645.497

70

289

11

11. Tong loi nhuan ke toan trunk thud (50=30+40)
12. Thue thu nhap doanh nghiep phai nip
13. Lcri nhuan sau thud thu nhtlp doanh nghiep (60=50-51)

50
51

14. LAi cif ban tren co phidu

ang Huy
Tiing Giam &lc

14

15

Nguyen VAn Nhiem
Ke toar tru•fmg

Ha N0i, ngay 28 thong 4 nam 2010

Cac May& minh tir trang 7 clen trang 171a bO' phan hop thanh cua boo coo tai chinh


CONG TY CO PHAN CHUNG KHOAN DAU ICH'
So 20 NO Quytn, quan Hoan Mani
Ha NOi, CHXHCN Viat Nam

Bac) cao tai chinh
Cho kje hog Ong tir ngay 01 thong 01 nam 2010
ddn ngay 31 thong 03 nam 2010

CHUYEN TIEN TE
SAO CAO
Cho 10 hoot clOng tit ngay 01 lining 01 nam 2010 din ngay 31 thong 03 nam 2010
MAU SO B 03-CTCK
Dan vi: VND

CHI TIEU

A Tir 01/01/2010 din Tir 01/01/2009 din
31/03/2009
31/03/2010

Ma so

I. LIM CHUYEN TIEN TU HOAT BONG KINH DOANH
305.645.497

1. Loi nhua'n &L•ov thud

01

2. Dieu chinh cho cac khoan:
Khau hao tai san c6 dinh
Cac khoan du phang
(La) Ur hog dOng dau tu .
ChipI'Mvay

02
03
05
06

(10.983.140.514)

3. Lcol nhuAn ti• hoot dung kinh doanh tru*c thay doi von
lull Ong

08

4.067.98E .602

3.860.354.247

09
10

38.007.572.505
(104.741.415)

(18.542.074.283)
145.284.616

11
12
13
14
16

378.116.917.142
(285.763.876.320)
(2.416.549.)99)
(92.600.300)

170.146.498.072
(140.570.032.792)
(354.737.726)
1.611.988.035
(50.937.332.867)

20

131.814.710.515

(34.640.052.698)

21
27

30

(286.254.392)
1.332.336.300
1.046.081.108

(310.722.395)
199.993.400
(110.728.995)

34

(300.000.000. )00)

Luu chuyin lien thwin holm Ong ad chink

40

(300.000.000.800)

Ltru chuyin tien thuAn trong ky (50=20+30+40)

50

(167.139.208.177)

(34.750.781.693)

Tien va cac khoin twang (twang tien ton dAu ky

60

337.412.062.234

131.212.033.916

Tien va cac khoan twang duong tien cutli ky (70=50+60)

70

170.272.854. (57

96.461.252.223

Giam/(tang) cac khoan phai thu
(Tang)/giam hang ton kho
kd Iai vay phai tra, thud
Giam cac khoan phai tra
TNDN phai Op)
(Tang)/ giam chi phi tra truhc va tai san ngan han khdc
Tidn lai vay da tra
Thud thu nhap doanh nghiap da nOp
Tidn chi khac cho boat dOng kinh doanh
Lu.0 chuyin lien thuhn lir hogt Ong kinh doanh

14.836.210.810
967.271.136
(752.352.830)

606.980.832
23.579.161.980
(20.053.410.331)
(578.023.731) /

II. LUU CHUYEN TIEN TU HOAT BONG DAU TU
1. Tidn chi de mua sam, xay dtmg TSCD va cac tai san dai
han khac
2. Tidn thu lai cho vay, c6 tirc va Iqi nhuan &roc chia
Lim chuyin tidn thain tir holm &Ong dau tu.
HI. LU'U CHUYEN TIEN TU. HOAT BONG TAI CHINH
1. Tidn chi tra not g6c vay

g Huy
Tong Giam doe

Nguyen VAn NhiOni
Ke toan &•in

Ha MX, ngay 28 thang 4 nam 2010
Cele thuy& minh tit trang 7 din trang 17 la 60 phOn hap thanh ctia bozo cao tat chinh