Báo cáo tài chính năm 2010 (đã kiểm toán) - Công ty Cổ phần Chứng khoán SÀI GÒN TOURIST

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.BAKER TILLY
A&C

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CONG TY TNHH KIEM TOA.N vA Tlf VAN

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AUDITING AND CONSULTING CO., LTD.

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BAo cAo TAl CHiNH

NAM TAl CHiNH K~T THUC NGAV 31 THANG 12 NAM 2010

CONG TY cO PHAN
CHUNG KHOAN sAl GON TOURIST

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an independent memb er of

BAKER TILLY
INTE RNATIONAL


CONG TV CO PHAN CHUNG KHOAN sAl GON TOURIST

MUCLU
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Ml}.cll}.c

2.

Bao cao cna Ban TAng Giam d6c

3.

Bao cioki~iILtoan

4.

Bang can d6i k~ to an t~i ngay 31 thang ]

5.

Bao cao k~t qua ho~t dQng kinh doanh
cho nam tai chinh k~t thuc ngay 31 thaI

6.

Bao cao IU'U chuy~n ti~n t~
cho nam tai chinh k~t thuc ngay 31 tha'

7.

Bao cao v6n cna chu sO' hfru
cho nam tai chinh k~t thuc ngay 31 tha

8.

Ban thuy~t minh Bao cao tai chinh
cho nam tai chinh k~t thuc ngay 31 th:

9.

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CONG TV CO PHAN CHUNG KHOAN sAl GON TOURIST

BAo cAo CVA BAN TONG GIAM DOC
Ban T6ng Giam d8c Cong ty C6 ph~n Chung khoan Sai Gon Tourist trinh bay bao cao cua minh cung
v6i Bao cao tai chinh cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010 da: duQ'c kiSm toan o

KMi guat v~ Cong tv
Cong ty C6 ph~n Chung khoan Sai Gon Touri~t (gQi t~t la Cong ty) dUQ'c thanl~ I~p thea Gi~y phep s8

92/UBCK - GP ngay 08 thang 5 nam 2008 do Uy ban Chung khoan Nha nu6c dip.
V8n di€u l~

290.000.000.000 VND

v8n phap dinh

135 .000.000.000 VND

Danh sach c6 dong d~n ngay 31 thang 12 nam 2010 nhu sau:
C6 dong
T6ng Cong ty Du lich Sai Gon
Cong ty c6 phfrn Du lieh Huong Giang
Cae e6 dong khac
G)ng

V6n gop (VND)
29.000.000.000
11 .600.000.000
249.400.000.000
290.000.000.000

Ty

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10,00
4,00
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Trv sO- ho~t dQng
Dia chi
: T~ng 9, toa nha Master Building, s6 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh.
Di~n tho;;ti
: (08) 3.8 .238.555
F a x : (08) 3.8.258.555
Mil s6 thuS
: 0305696409
Ho;;tt dong chinh cua Cong ty la moi gi6i chung khoan, tu v~n d~u tu chung khoan va W doanh chu11g
khoan.

Tinh hinh tid chinh va hoat dong kinh doanh
Tinh hinh tai chinh t~i thai di~m ngay 31 thang 12 nam 2010, k~t qua ho~t dQng kinh doanh va Iuu
chlLySn tiSn_t~ cho_nam taiehinh kSt thuceung ngay-eua CongJyduqc.:trinh~bay trong Bao cao tai ehinh
dinh kem bao cao nay (tir trang 06 d~n trang 27).

Su I{ien sau ngay k~t thuc naID tai chinh
Ban T8ng Giam d8c Cong ty khing dinh khong co Sl! ki~n nao phM sinh sau ngay 31 thang 12 nam
2010 cho dSn tho-i diSm I~p bao cao nay ma chua dUQ'c xem xet diSu chinh s6 li~u ho~c cong b6 trong
Bao cao tai chinh.
Hoi (tang gmin tri va Ban di~u Mnh, guan Iy
Thanh vien HQi d6ng quan tri va Ban diSu hl'mh
cao mlY bao gbm:

Clla

Cong ty trong nam va eho d~n tho'i diSm I~p bao

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CONG TV CO PHAN CHUNG KHOAN sAl GON TOURIST
BAo cAo CVA BAN TONG GlAM DOC (tiSp theo)

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H{Ji dallg qlUin trj

Chll'C V~l
Chu tieh
Ph6 Chu tieh
Thanh vien
Thanh vien
Thanh vien
Th<'mh vien
Thanh vi en

H<;> va ten
Ong Nguyen Hliu Th<;>
Ong Truong Nguyen Anh Minh
Ong Nguyen Hli'u Tu~n
Ong Tr~n Dang Khoa
Ong Nguyen Huu Dong
Ba Hoang Bieh Chau
Ong NguySn Huu Trang

Ngai: b& nhi~m
3 1 thang 5 nam 2008

31 thang 5 nam 2008
06 thang 01 nam 2011
06 thang 01 nam 2011
31 thang 5 nam 2008
31 thang 5 nam 2008
31 thang 5 nam 2008

Ngai: mien nhi~m

Ngai: b& nh i ~m
31 thang 5 nam 2008
31 thang 5 nam 2008
06 thang 01 nam 2011
31 thang511am2008

Ngai: m i~n nhi~m

06 thang 01 nam 2011

06 thang 01 nam 20 11

Ban kMm solit
Ho va ten
Ong Le Ba Giang
Ba Le Thi Hoang Mai
Ba Duong Thi Minh Chau
Ba Ng~ly Th i ThanhNga

Chll'e Vl,l
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Thanh vien
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Ong NguySn Huu Trang

Chll'C Vl,l
T&ng Giam d6e

Ph6 T&ng Giam d6e
Ph6 T6ng Giam d6e

Ngai: b& nhi~m
08 thang 5 nam 2008
08 thang 5 nam 2008
08 thang 5 nam 2008

Ngai: mi~n nh i~m

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Ki~m tmin vien
C6ng ty TNHH KiSm to an va Tu v&n (A&C) da kiSm toan Bao cao tai chfnh eho nam tai ehfnh kSt thue
ngay 31 thang 12 nam 2010, A&C bay to nguy~n vong tiSp tl,lC duQ'c chi dinh la kiSm toan vien doc l~p
cua C6ng ty,
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Xac nhan cua Ban TAng Giam d&c
Ban T6ng Ghim d6c chiu trach nhi~m l~p Bao cao tai chinh phan anh trung thvc va hQ'p Iy tinh hinh tai
chinh, kSt qua h01;1t d9ng kinh doanh va luu chuySn tiSn t~ eua C6ng ty trong tung nam tai ehinh, Trong
vi~e l~p Bao cao tai ehinh nay, Ban T6ng Giam d6e phai:

•

Chon I~a cac chinh sach k€ toan thich hQ'p va ap dvng cac chinh sach nay m9tcach nhkquan;

•

TIwc hi~n cac ph an doan va cac u6'c tinh m9t each tMn trong;

•

C6ng b6 cae chwin m~rc kS totrlnh trong Bao cao tai ehfnh;

•

L~p Bao eao tai chinh tren CO' so' h01;1t d9ng lien tve tru tnrang ho'p khOng thS gia dinh r~ng Cong ty
se tiSp t~IC h01;1t d9ng lien tt,re,

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Ban T6ng Gifull d6c dam bao r~ng, C6ng ty da tWIn thll cae yeu du neu tren khi I~p Bao cao tai ehinh;
eac s6 kS toxae ho'P Iy tinh hinh tai chfnh eua Cong ty va Bao cao tai chinh duo'c l~p tuan thu cac Chll~n m~l'c va
ChS do k€ toan cong ty ch(rng khmln.
Ban T6ng Giam d6e Cong ty cling ehiu trach nhi~l11 bilO v~ an toim tai san Clla C6ng ty va do d6 da tlwe
hi~n cac bi~n phap thich llQ'p dS ngan ch~n va phat hi~n cac hanh vi gian I~n va cac vi plWm khac,

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BAo eAo. eVA BAN TONG GlAM £)~,~_""",(t_ie.'..;;.p_t_he_o.,;.,)_____________,____,_ _ _,

Chung toi, cac th~l.l1h vien cua Ban T6ng Giam d6c Cong ty xac nh~n r~ng, Bao cao tai chfnh kem theo
dl1 dUQ'c l~p mot cach dung dAn, phim {mh trung tl1lJC va hgp ly tinh hinh tai chfnh t~i ngay 31 thang 12
nam 2010, kSt qua h01;1.t d9ng kinh doanh va Iuu ehuySn tiSn t~ eho nam tai ehfnh kSt thue eung ngay
cua Cong ty, d6ng thai phU hQ'p v6'i cac Chu~n mllc, ChS do KS toan Doanh nghi~p Vi~t Nam, hu6'ng
dKn kS toan ap dl,lI1g cho cong ty chu'ng khoan va cac qui dinh phap Iy co lien quan,

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~BAKER TILLY

Headquarters

A&C

Branch in Ha Noi

CONG TY TNHH KrnM ToAN vA n1 VAN
AUDITING AND CONSULTING CO., LTD.

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: Z29 Dong Khoi St. , Dist.l , Ho Chi Minh City
Tel: (84.8) 38 272 295 - Fax: (84.8) 38 272 300
: 40 Giang Vo St. , Dong Da Dist. , Ha Noi City

Branch in Nha Trang : 18 Tran Khanh Du St., Nha Trang City
Branch in Can Tho
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: 162C/4 Tran Ngoc Que St., Can Tho City

s6: 0070/2011/BCTC-KTTV

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BAo cAo KIEM ToAN
v.E BAo cAo TAl cHiNH NAM 2010 CVA
CONG TY CO pHAN CHUNG KHoAN sAl GON TOURIST
KiNH Gin: HQI DONG QuAN TRJ, BAN TONG GIAM DOC vA cAc co DONG
Chlmg t6i dil ki~m toan Bao cao titi chinh nam 2010 clla C6ng ty C6 phAn Ch(rng khoan Sai GOB
Tourist g6m: Bang can d6i kS to an Clla t~i tho'i di~m ngay 31 thang 12 nam 2010, Bao cao kSt qua ho~t
d9ng kinh doanh, Bao cao luu chuySn tiSn t~ va Ban thuySt minh Bao cao tai chinh cho nam tai chinh
k€t th(IC Ctll1g ngay, duQ'c I~p ngay 13 thang 01 nam 2011 , ttl' trang 06 dSn trang 27 kem theo.

Vi~c I?p va trinh bay Bao cao tai chinh nay thu9C trach nhi~m Clla Ban T6ng Giam d6c C6ng ty. Trach
nhi~11l Clla KiSm to an vien la dua ra y kiSn vS BaD CaD tai chinh nay d~ra tren kSt qua cong vi~c kiSm
toano

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Co' so· y ki~n
Ch(lIlg t6i aa tlwc hi~n cong vi~c ki~m to£1I1 thea cac chuc1n nwc kiSm toan Vi~t Nam. Cac Chuc1n m~rc
nay yeu cAu cong vi~c kiSm toan phai I~p kS hO:;lch va th~rc hi~n as co s~r dam bao ho'p Iy r~ng BaD cao
tili chfnh kh6ng con ch(ra d~rng cac sai sot trong ySu. Ch(mg t6i cia tlwc hi~n ki~m toan theo pl1U'ong
phap chon m&u va ap d~lIlg cac thlr nghi~m dn thiSt, kiSm tra cac b~ng ch(rng xac minh nhiIng thong
tin trong Bao eao tai chinh; danh gia vi~e twin thll cae Chuc1n m~rc va ChS d9 kS toan hi~n hanh, cac
nguyen tiic va phuong phap kS toan auQ'C ap d~ll1g, cac u6c tfnh va xet doan quan trong clla Ban T6ng
Giam d6c cling nhu cach tr1nh bay t6ng thS Bao cao tai chfnh . Chlll1g t6i tin r~ng c6ng vi~c kiSm toill1
ail cung cAp nhiIng CO' s6' hQ'p Iy cho y kiSn Clla ChllJ1g toi.

·-

ki~1l cua Ki~m toall viell
Theo y ki€n Chlll1g t6i, Bao cao tai chfnh d~ c~p ail phan anh trung thl)"c va hQ'p ly tren cac khia qmh
trong ySu t1nh hinh tai chfnh clla C6ng ty C6 phfrn Ch(rng khoan Sai Gon Tourist ti;li thO'i diSm ngay 31
thang 12 nam 2010, cling n1m kSt qua ho~t d9ng kinh doanh va cac lu6ng luu chuySn tiSn t~ cho n~m tai
chinh kSt thuc cung ngay, d6ng tho'i phll hO'P v6i cac Chu~n m~rc, ChS d9 KS toan Doanh nghi~p Vi~t
Nam, hu6ng d&n kS toan ap d~ll1g d6i v6i c6ng ty ch(rng khoan va cac quy ainh phap ly co lien quan.

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Bao cao duQ'c l~p b~ng tiSng Vi~t va tiSng Anh co gia tri nhu nhau. Ban tiSng Vi~t la ban g6c khi cAn
dbi chiSu.

VO Hung Ti~n - T6ng Giam d8c
Chtlng chi him loan vien s6: D.0083IKTV
TP. H6 Chi Minh, ngay 01 thang 3 nam 2011

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an moepender.\ member 01

BAKER TILLY
INTERNATIONAL

NguY~1l Mai Ti~u Hll'O'ng - Ki~m toan viell
Ch~tng chi him loan vien s6: 01911KTV


CONG TY
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PHAN CHUNG KHOAN sAl GON TOURIST

f)ja chi: Ting 9, tea nha Master Building, 5641 - 43 Trin Cao Van, Qu~n 3, TP. HE> Chi Minh /
BAO cAo TAl CHiNH
Cho nam tai ehinh k~t thue ngay 31 thang 12 nam 2010
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BANG CAN DOl KE TOA.N
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ngay 31 thang 12 nam 2010

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Don vi tinh : VND

TAl SAN

Mii
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A-

TAl SAN NGAN H~N

100

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I.
2.

Ti~n va cac khoiin tu'o'ng du'o'ng ti~n

110

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III
112

II.
1.
2,

Cac khoan d~u tu· tai chinh ng~n hl}n
D~u tu ng~n h:;111
D\I pheng giam gia d~u tu ng~n h?n

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1.
2.
3.
4.
5.
6.

Thuy~t
minh ---....:::..:::.....::..:::..:::..:..=:.:.:.
s6 cu6i nam

s6 dfiu nam

2.009.323.128.257

1.110.752.616.258

V.l

49.951.901.963
36.596.973
49.915.304.990

51.196.224.259
6.493.224.259
44.703.000.000

120
121
129

V.3

16.012.077.650
17.236.l06.l50
(1.224.028 .500)

Cac khoiin phiii thu ng~n hl}n
Phai tl1U eua khaeh hang
Tni truo-e eho nguai ban
Phai thu noi bo n~n Iwn
Phai tl1U ho?t dong giao dieh clUIng khoan
Cae khoan phai thu khac
D\I pheng phai thu ng~n h:;111 kh6 dei

130
131
132
133
135
138
139

V.4

1.942.672.392.429

IV.

Hang t8n Imo

140

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Tai san ng~n hl}n Imac
Chi phi tra tru6c ng~n h?n
TI1U~ GTGT duge Idl~U tru
Thu~ va cae khoan phai thu nha nuae
Giao djch mua ban hili trai phiSu Chinh phl!
Hi san ng~n h?n khae

150
151
152

154
157
158

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775.536.671
541.189.270
1.942.131.203.159

2.105.583
1.057.703.040.031

V.5

686.756.215
90.354.119

1.075.709.714
493.507.608

V.6

596.402.096

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CONG TY CO PHAN CHUNG KHOAN sAl GON TOURIST
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Dja chi: T~ng 9, toa nha Master Building, s6 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAO CAO TAl CHINH
Cha nam tai chinh k~t thuc ngay 31 thang 12 nam 2010
.Bang din oBi k~ tOlln (ti6p thea)

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V6n kinh doanh don vi tn,rc thu9C
PhiLi tim dai hl:ln n9i b9
Phl'li tim dai Iwn khac
DV' phong phiLi tim dai h~U1 kh6 doi

210
211
212
213
218
219

II.
I.

Tai san e& dinh
Tai san c6 djnh huu hinh

Thuy~t
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204.664.766.582

S6 d§u nam

205.437.577.323

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4.

Chi phi d~u tu xay dV'ng CO' ban do' dang

220
221
222
223
224
225
226
227

228
229
230

III.

Blit dl}ng san dfiu tu·
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240
241
242

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Cae IdlOan dliu tu· tai ehrnh dai h~n
£>§u tu VaG cong ty con
£>~u tu VaG cong ty lien k€t, lien doanh
D~lI tu chung khoan dai hl:ln

250
251
252
253
254
255

258
259

Nguyen gia
Cia trj hao man lily ki
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2.

Tai san c6 djnh thue tai chinh

Nguyen gia
Cia tri hao man lily ki
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Nguyen gia
Cia trj hao man liiy ki

Clnrng khoan sgn sClI1g a§ ban
Clnrng khoal1 116111 gift ain I1gay aao hr;lI1

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£>§u tu dai hl:ln kMc
Dv phong giam gia d§u tu tai chinh dai IWll

V.
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3.
4.

Tai san dai h~n khae
Chi phi tra tru6c dai Iwn
Tai san thu€ tim nh~p hoan Il:Ii

V.7

4.167.662.079
3.243.995.405
5. 035. 652.722
(1.791.657.317)

4.691.391.448
3.996 .118.492
4.729.321.969
(733.203.477)

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923.666 .674

695.272.956

1.312.925.150
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844.425.150
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200.000.000.000

200.000.000.000

200.000.000.000

200.000.000.000

200. 000. 000. 000

200. 000. 000.000

V.9

497.104.503
362.528.667

746.185.875
626.185 .875

V.10

134.575.836

120.000.000

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Tai san dai h,;m khac

260
262
262
263
268

TONG CQNG TAl SAN

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2.213.987.894.839

1.316.190.193.581

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CONG TY

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sAl GON TOURIST

Dja chi: Ttlng 9, toa nha Master Building, s6 41 - 43 Trtln Cao Van, Qu~n 3, TP. H6 Chi Minh /
BAO CAO TAl CHiNH
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010
.~g can d8i k~ toan (tiep theo)
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1.865.838.317.379

995.068.685.211

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Nq' ng~n hl}.n
Yay va nq ng~n hl,ln
Plu'ti tra nguai ban
Nguo'i mua tra tiSn tru6'c
TllUe va cac khoan phai n(lp Nha nu6'c
PMi tra nguai lao dOng
Chi phi phai tra
Phai tra n(li b(l
Cac khoan phai tra, phili n(lp ng~n hl,ln khac
Phai tra hOl,lt d(lng giao djch chung khOlln
Phai tra hQ c6 tuc, g6c va lai trai phi~u
Phili tra t6 chuc phat hanh chung khoan
Quy khen thucmg, phuc Iqi
Giao djch ll1ua ban Il,li tn'li phi~u Chinh phl!
D\f phong phai tra ng~n Iwn

310
311
312
313
314
315
316
317
319
320
321

322
323
327
329

1.865.838.317.379

995.068.685.21 1

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60.000.000
4.959.920.593

75 .000 .000
5.161.610.722

V.1 2

105 .128.911.1 13

88.565.102.1 55

V.13

1.755.296.2 19.903

900.59 l.153.400
186.770.000

6.
7.
8.
9.
10.

Nq'dai hl}.n
Phai tra dai hl,ln nguo'i ban
Phai tra dai h:;lI1 n(li b(l
Phai tra dai hl,ln khac
Yay va nq dai hl,ln
Thu~ thu nh~p hoan l\li phai tra
D\f phong trq dp mitt vi~c lam
DIJ phong phai tn1 dai h\ln
Doanh tIlU chua th\fc hi~n dai lwn
Quy phat tri€n khoa h9C va cong ngh~
D,! phong b6i tlmo'ng thi~t hl,li cho nha dtlu tu

330
331
332
333
334
334
336
337
338
339
359

B-

VON CHU

sa HfJ'u

400

348.149.577.460

321.121.508.370

I.
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2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

van chii so' hu'u
V6n dtlu tu cua chu sa huu
Th{tng du v6n c6 phtln
V6n khac etta chl! sa hetu

C6 phieu quy
Chenh I~ch danh gia l\li tai san
Chenh I~ch tY gia h6i doai
Quy dtlu tu phat triSn
Quy d\f phong tai chfnh
Quy khac thu(lc v6n chl! sa hetu
Lqi nhu~n sau thue chua phan ph6i
Ngu6n v6n d§u tu xay dl!ng CO" ban
Quy h6 trq s~p x~p doanh nghi~p

410
411
412
413
414
415
416
417
418
419
420
421
422

348.149.577.460
290.000.000.000

321.121.508.370
290.000.000.000

TONG CQNG NGUON VON

440

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12 .
13.
14.
II.
I.
2.
3.
4.

5.

]

Ma

----.""'

Baa cao 17(IY phd; alWc aoc CLing "0'; Ball 1/1lIydllllinh Baa coo tili chfllh

--.--

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2.849
393.262.921

)t
>
.J
.;-.t<

489.048.934

. ~J

Oi\

-

' .;)

~

V.14

48:~
~/'

V.14
V.14
V.14

1.236.538.238
(1.252 .855 .880)
58.165 .895.102

1.236.538.238 :V ' \
(492 .855 .879) .:UUHA N
30.377.826.011 N VA

- .N
2.213.987.894.839

1.316.190.193.581

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C6NGTyc6PHANCHfrNGKHOANS~G6NTOUruST
Dia chi : T~ng 9, toa nha Master Building, s6 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAl CHiNH

Cho nam tai chinh ket thuc ngay 31 th3ng 12 nam 2010
..Bang din itoi k~ !~an (tiep theo) _ _ _ _._~_________•_ _ _ _ _._._ _ _ _..~.

CAC CHi TIEU NGOA.I BANG CAN DOl KIt TOAN
Mii
sA

CHi TIEU

1.

Tai san cA
2.

V~t

3.

Tai san

4.

N9' I
5.

Ngo:,ti

tu', chu'ng chi co gia

nh~n

t~

nh~n

gin' hi}

ky cU'9'c

cae lo:,ti

Chu'ng khoan 1u'u ky
Trong ito:
6.1
ClIIJ'llg "flolin gino dic"
6.1.1 Ch ung kh03n giao dich cua thanh vien luu ky
6.1.2 Chung kh03n giao dieh ella kh3eh hang trong nuae
6.1.3 Chung kh03n giao dieh eua kh3eh hang nuac ngoai
6.1.4 Chung kh03n giao dieh ella t6 ehue khae

I

•

l

-

i

•

-

sa
001

6.

I

sA cuAi nam

002
003
004
005
006

959.546.840.000

385.388.410.{)OO

007
008
009
010
011

10413.530.000

1.017.840.000

1.413 .530.000

1.017.840.000

958. 133.310.000
958.133.310.000

384.370.570.000
384.370.570.000

6.2
6.2 .1
6.2.2
6.2.3
6.2.4

CllIl'ng ""oan t(lm ngimg gino djch
Chung kh03n t1).m ngirng giao dieh eua thanh vien luu ky
Chung kh03n t1).m ngirng giao dieh eila khach hang trong nu6e
Chung khoan t1).m ngirng giao dieh eila kh3Ch hang nu6c ngoai
Chung kh03n t1).m ngling giao dieh ella t6 ehUe kh3e

012
013
014

0 15
016

6.3
6.3. I
6.3 .2
6.3 .3
6.3.4

Cllling klwan cAm cn
Chung kh03n dm e6 eila thanh vien luu kY
Chung kh03n dm e6 ella khaeh hang trong nuae
Chung khoan d.m c6 ella khach hang nu6e ngoai
Chung kh03n dm e6 eila t6 ehue kh3C

017
018
019
020
021

604
6.4.1
6.4.2
6.4.3
6.4.4

ClllIng kllolin ((1m gili'
Chung khOlln t1).m giU eila thanh vien luu ky
Chung kho<1n t\1m giG' cua kh<1ch hang trong nuac

Chung kh03n tl;u n giu eua khach hang nuae ngoai
Chung kh03n t1).m giG' cua t6 chue kh3C

022
023
024
025
026

6.5
6.5 . 1
6.5.2
6.5 .3
6.5.4

ClIlIng kholill chiT thunlt to(11l
Chung kh0311 eha thanh t0311 eua thanh vien luu ky
Chung kh03n eha thanh t03n eila khach himg trong nu6e
Chung kho<1n eha thanh t03n eila kh3eh hang nuae ngoai
Chung kh03n eha thanh t03n eila t6 ehue kh3e

027
028
029
030
031

~\~

.~

Baa cao nay p/uii {"wc doc cill1g vO'i Ban (huyit minh Bao cao (ai chfnh


CONG TY

cO

PHAN CHlrNG KHOAN sAl GON TOURIST

Dia chi: T~ng 9, toa nha Master Building, s6 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAI CHiNH
Cho nam titi ehinh k~t thue ngay 31 thang 12 nam 2010
. Biing.~~ n dai1<-~ to!!!.i!.!~p theo t __..____.___,_~_~ __
)'W_ _ _

CHi T1EU

I

I

t:

I

•

•

6.6
6.6.1
6.6.2
6.6.3
6.6.4

ClIII'lIg "'wlin plwng toa cfli! rut
Chung khmln phong toa ehir rut clla thanh vien luu k;l
Chung kho{m phong toa ehb rut ella khaeh hang trong nuae
Chung khoan phong toa chir rut ella khaeh hang nuae ngoai
Chung khoan phong toa ehir rut ella t6 chue Ichae

032

6.7
6.7.1
6.7.2
6.7.3
6.7.4

CllIlng "f1olin clli! giao dicll
Chung khoan chir giao dieh ella thanh vien luu ky
Chung khmln ehb giao dieh ella kluleh hang trong nuae
Chung khoan ebb giao dieh ella kluleh hang nuae ngoai
Chung kho{m ehb giao dieh ella t6 ehue kllac

037

033
034

035
036

038
039
040
041

6.8
Cllling ""olill "y quji drim brio k"orill vay
6.6.1 CI1IIng khoan Icy quy dam bao khoan yay ella thanh vien luu Icy
6.8.2 Chung khoan ky quy dam bao khoan vay ella kluleh hang trong
nuae
6 . ~ . 3 Chung khoan IcY quy dam bao kllOan vay ella khach hang nuae
ngoai
6.8.4 Chung khoan ky qllY dam bao khoim yay ella t6 ehue kllae

042

6.9

047

043
044
045
046

••

•

Cllllng ""o(ill sl;'a fai giao die"

Chu'ng khoan Iu'u ky cong ty d~i chung chu'a niem y~t
Trong do:
7.1
Cllling k/wall giao didl
7.1.1 Chung kll0an giao dieh ella thanh vien luu ky
7.1.2 Chung khoan giao dieh ella kl1aeh hang trong nuae
7.1.3 Chung kl10an giao dieh ella kllaeh hang nuae ngoai
7.1.4 Chung kl10an giao dieh ella ta ehue khitc

7.

ClIll-lIg k"oall t(,11llllgt'l'IIg giao dfell
7.2
7.2.1 Chung IdlOan t1;lITl ngung giao dieh ella thanh vien lUll ky
7.2.2
Chung khoan t;;tm ngung giao dieh ella khaeh hang trong nuae
7.2.3
Chung khoan t;;tm ngung giao dieh ella khach hang mrae ngoai
7.2.4 Chung khoan t;;tm ngung giao dieh ella t6 ehue khae

7.3
7.3.1

r-

Mii

sa

Clllfllg kflolin cam

Chung
7.3.2 Chung
7.3 .3 Chung
7.3.4 Chung

c6

IchOkhoan e~m e6 ella kh:kh hang trong nuae
khoan dm e6 ella khach hang nUGe ngoai
khoall dm e6 Clla ta ehue klul.e

L

Boo coo lIay phai ihulc a(Jc clillg voi Ball flllly it millh Boo coo fai chinl!

050

051
052
053
054
055

056
057

058
059
060

062
062
063
064
065

Thuy~t

minh

sa cuai nam

sa ddu nam


CONG TY CO PHAN CHUNG KHOAN sAl GON TOURIST
Dja chi: T~ng 9, toa nha Master Building, s6 41 - 43 Trk Cao Van, Qu~n 3, TP. H6 Chi Minlr
BAo cAo TAl CHiNH
Cho nam tai ehinh ket thue ngay 31 thang 12 nam 2010
Bang din oBi k~ toan (ti~p theo)
__
...g,,,*,,_,,,.
_M,,,,,_~,,,~.,,~,,,;w._='=-."""'?~~"'_:;~_1.'>fflI', r.1'<'X?.'.:~~~..u«1'~m"=.'#.""";~"~. ~<~~""_v",,,,.

CHi TIEU

··.,

'

I

•

·.
,

I

-

Mii
so

7.4
7.4.1
7.4.2
7.4.3
7.4.4

Cluing klwan t(tnl gili'
Chung khmin t~ITI giU Clla thanh vien Iuu kY
Chung khoan tc;tITI giU ella khaeh hang trong nuac
Chung khoan t~m gifr Clla khach hang nuac ngoai
Chung khoan tc;tITI gifr clla t6 ehue khae

066
067
068
069
070

7.5
7.5.1
7.5.2
7.5.3
7.5.4

Cluing lelwan ellif thanh toan
Chung khoan eha thanh toan ella thanh vien Iuu kY
Chung khoan cha thanh to an ella khach hang trong nuac
Chung khoan eha thanh toan ella khaeh hang nuae ngoai
Chung khoan eha thanh t01m eua t6 ehuc khac

071
072
073
074
075

7.6
7.6.1
7.6.2
7.6.3
7.6.4

Cluing klwan pl/ollg tod ellif rut
Chung khoan phong toa eha rut eua thanh vien Iuu kY
Chung khoan-phong toa eha rut eua kbaeh hang trong nuae
Chung khoan phong toa cha rut cua khach hang nuac ngoai
Chung khoan phong toa cha rut cua t6 chuc khac

076
077
078
079
080

7.7

Cluing lehoan su'a Lai giao djeh

081

8.

Chu'ng I
082

9.

Chu'ng I{hoan chu'a Iu'u I{y ciia cong ty chung khoan

083

10

Chu'ng IdlOan nh~n uy thac dl1u gia

084

"""'''':oM<~.~ ~ i=

__

,,,,,,.~:\,,,.,..'."'''''(

Thuy~t
minh --_...:::.::-=;.;:.:..::.::.::::.
SB cuBi nlim

'_'<:~'W««'I.\!<"<'''''.\!<>!'"""*"<~'''.
SB o~u nlim

-

A

r

' *

~h

<1

-

·I -

·-

Nguy~n Thj Hi~n
K~ toaD tru'O'Dg

,\

I"

I •

I '

"

.'

Bao cao nily p/uii alWC a9C cLing vo-i Ban lhllyit minh Bao cao lili chinh


CONG TY c6 PHAN CHUNG KHOAN sAl GON TOURIST
Dia chi: T~ng 9, toa nhil. Master Building, sf> 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAl CHINH

~~.ll2l!.~J.!:E k~t thl}£.!}.~_lL!!l~...E.,EJEl.20 !,Q.,_ _,_,_ _~___,••,,,_,~,,=,____= _ . ,_ _ _ _.~

·..-

BAo cAo KET QuA HO~T DONG KINH DOANH
Niim 2010
Dun vi tinh: VND

Mii

·-

I.

·-

I

Doal1h thu
Trang d6:
Doanh thu ho~t dQng m6i gi6i chung khmin
Doanh tIm ho~t dQng dftu tu chung khoDoanh tim bao lanh phDoanh thu d~i Iy pluit hanh chung khoan
Doanh tim ho~t dQng tu v~n
Doanh thu luu kY chUng khODoanh thu hO<:lt dQng uy tMc d~u gia
Doanh-thuchothueSlLdl,lIlgtai sanDoanh thu khac

I

I

s6

CHITlEU

..

Thuy~t
mil1h

Nam

na~

01

259.904.028.784

146.270.713.228

01.1
01.2
01.3
01.4
01.5
01.6
01.7
01.8

01.9

92.039.329
253.255.416.022

31.262.790
142.640.355.999

2.

Cac khoan giiim tr!.1' doanh thu

02

3.

Doal1h thu thu§l1 v~ hOl.\t d{ll1g kil1h doanh

10

4.

Chi phi hOl.\t di)ng kinh doanh

11

5.

LQ'i

6.

Chi phi quiin Iy doanh

7.

LQ'i nhu~n thu§n til' hOl.lt oi)ng kinh doanh

8.

Thu

9.

Chi phi khac

25 .000.000

6.531.573.433

3.599.094.439

259.904.028.784

146.270.713.228

209.071.290.135

103.948.515.051

50.832.738.649

42.322.198.177

13.111.529.279

16.498.253.098

37.721.209.370

25.823.945.079

'-

·
.•

l1hu~l1

Nam tm'o'c

g{lp clIa ho!}t o{lng kinh doal1h

20

nghi~p

25

VI.l

f,""~
t1l
- tr::.
*

C

\\(-':"
\':;.

".

t:

-

l

~

10. LQ'i
I

I'

If

"

I

•

·

nh~p

nhu~n

I
khac

30
31

73.236.631

304.636.498

40

(73.236.631)

(208.909.225)

50

n.

51

13. Chi phi thu~ TNDN h03n Il.li

52

14. LQ'i nhu~n sau thu~

60

15. Liii co· ban tren c6 phi~u

70

"'"

95.727.273

32

11. TBng IQ'i nhu~n k~ toan tru-o'c thu~
Chi- phi-thu~ TNDN hi~l1 hal1h

VI.2

VI.3

VI.4

37.647.972.739

25.615.035.854

9.595.101.512

5.129.515.747

28.052.871.227

20.485.520.107

967

706

.- .)47

TP. H6 Chi Minh, ngay 13 thang 01 nam 2011

PH

'

Ng:y~n Thi Hi~n
K~ toan tmi'rng

,. .
Baa c60 nay phdi GtWC G9C citng v6i Bim thllydt l7linh B60 ceio rai chinh

CONG TY cO PHAN CHUNG KHOAN sAl GON TOURIST
Dia chi: Tftng 9, toa nha Master Building, s6 41 - 43 Trftn Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAl CHINH

BAo cAo LUU CHUYEN TIEN T~
(Theo phU'O'ng pblip trl!c ti~p)
Nam tai chinh k~t thuc ngay 31 thang 12 nam 2010
Dun vi tinh: VND
Mil

Thuy~t

CHiTIEU
Lu'u chuy~n ti~n tir hOl}t di}ng kinh doanh

s6

minh

TiSn tl1U tir hOl;lt dQng kinh doanh
TiSn chi hOl;lt dQng kinh doanh
TiSn chi nQP Quy h6 tr9' thanh to<1n
TiSn thu giao dich chung khoan khach hang
TiSn chi tni giao dich chung khoan khach hang
TiSn thu ban chu'ng khoan phat hanh
TiSn chi tni t6 ch(rc pMt hanh chUng khoan
TiSn chi tra eho ngmn cung cAp hanghoa va dich
TiSn chi tra cho ngmJi lao dQng
TiSn chi tra lai vay

TiSn chi n9P thuS thu nh~p doanh nghi~p
TiSn tl1U khac
TiSn chi khac

01
02
05
06
07
08
09
10
11
12
13
14
15

r .-

I.
I

•

I

•

1.

2.
3.
4.
5.
6.

0; -

7.
8.
9.
10.
11.
12.
13.

V\I

Lu'u c/luyill thu[;1l tiT hO(lt il91lg killh dOUllh

20

Nam nay

Nam trU'('i'c

109.986.802.000
(87.457 .620.031 )
(2.058 .054)
103.077.692.192

(110 .883.781.605)

716.006.191.431
(996 .845.287.069)
( 120.000.000)

(4.131.034.623)
(4.837.064.753)

V.11

(10 .230.721.900)
3.254.961.545.981
(3.251.421. 750.750)
(937.991.543)

(2.107.564.089)
(5.289.428 .825)·c, 25~-'
(15.245.438.666)'.:.--:.....
(3.061.497.269) .~.' ~J(:: .r

361.419.366.646 · t;~~
(52.700.146.874) . , ,....;
.~.

-------2.056.195.285

·_r ..)

·.; :~·::S

· ·-i.~C(

II. Lu'u chuy~n ti~n tir hOl)t dong d§u tu'
1.
2.
3.
4.

r

..

5.
6.
7.

TiSn chi d€ mua s~m, xay dl,mg TSCD va cac tai san
dai h\ln kMc
TiSn tl1U tu thanh Iy, nhuQng ban TSCD va cac tai san
dai h\ln khac
TiSn chi cho vay, mua cac cong CI,I n9' cua dun vi khac
TiSn thu h6i eho vay, ban l\li cae cong CII n9' eua dan
vi khac
TiSn chi d~u tu gop v6n VflO dun vi kMc
TiSn tl1U h6i dftu tu gop v6n vao dun vi khac __
TiSn thu lai cho vay, e6 tuc va 19'i nhu~n du9'c chia

...--:~

21

(2.371.290.498)
105.300.000

22
23
24
25
26

26.113.192.000

27

30

Baa cao /lay p/uii {"Wc a9c cll11g vO'i Ban fhuy ifl71inh Baa eGO fiJi ehEnh

(306.330.753)

(306.330.753)

23.847.201.502


CONG TY cO PHAN CHUNG KHOAN sAl GON TOURIST
Dja chi: T~ng 9, t6a nhii Master Building, s6 4 I - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAl CHINH
Cho ni'un tiii ehinh k~t thue ngay 3 I thang 12 niim 2010

Bao cao Iu'u chuy~n ti~n t~(tiSp theo)

so

CHi TIEU

minh

Niim nay

Niim tmo'c

III. Lu'u chuy~n ti~n tit· h03t oQng tai chinh

1.

-'

-'

L

[

-

2.
3.
4,
5.

6.

Ti~n tim tiT phat hanh c6 phi~u, nh~n v6n gop cua chu
so' hii'u
Ti~n chi tra v6n gop cho cac chu
hu'u, mua l~i c6 phiSu
eua doanh nghi~p da phat hanh
TiSn yay ng~n h~n, dai h~n nh~n Ti~n chi tra nq g6e yay
TiSn chi tra nq thue tiii chinh
C6 tu'c, lqi nhu~n dii tra cho ehl! so' huu

sa

31
32
33
35
36

Lll'll ehuyill thua/l tir ho!,t ilpllg titi eMllh

40

Lu'u cllUy~n thuin trong nam

50

Tj~n va tU'o'ng oU'o'ng tj~n oiu nam

60

Anh hu'o'ng eua thay d6i

tY gia h6i doai quy d6i

ngo~i t~

Ti~n va tU'o'ng oU'o'ng ti~n cu6i nam

30.050.000.000
(30.670.206.298)

34

(620.206.298)

V.1

(1.244.322.296)

25.283.190.489

51.196.224.259

25.913.033.770

61
70

,' "
,1 *1

....\

V.1

49.951.901.963

---5]-.-]9-6-.2-2-4.-2-59-

'.", \

/;.!,1.

TP. H& Chi Minh, ngay 13 thang 01 nam 20 11

[1
]
..

1:

Nguy~n Thi Hi~n
K~ toan tru'o'ng

:l

Baa cao nay phai a1f9'C a9c cimg vO'i Ban thlly€t minh Baa cao tai chinh

;~ '


~

.

CONG TV CO PHAN CHUNG KHOAN SAl GON TOURIST
Uia chi: Tftng 9, toa nM Master Building, 56 41 - 43 Trftn Cao Van, Qu~n 3, TP. HE> Chi Minh
BAo cAo TAl CHlNH
Cho nam tai chinh k~t thUc ngay 31 thang 12 nam 2010

.

o-c--'A""'-o-v--"-6-N-C-H-U"""-"----'
S(J HU'u

'-~---B·-A-::-'

BO'n vi tinh: VND

cHiTItu

Thu ~t
y

millh

s6 dtr d§u Hlim

s6 tan / lam

Nlim tnr6'c

Nam nay

1

2

A

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s6 duo cu&i nam
Nlim nl!Y

Nlim tru-6'c
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7

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.:..L__!:~~~.1.~~:2.:?~ 1 __1..:?}§__ ~:,..?..?~?_

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:9~~~Q~i~a~jh~~~=,:~~~~~~~.~fut.~
~' _: .~..: ~.' -,=,~~_..--~.~.=.= J= ~02Z~I.i722t·-~ .~~J~."i~j!~k(iT0J~:f:~~d=~·= =-==.= =~-::l=Q~~~~9..oQj9)1·r :~.~'(~~i,~5~.~i9) i . {1.'252~8-5'5.880).___.... _._____.__ .___ .. _ _ __ _.____ ____ ._____t _______ .__ J _ __..________ L _________ ._~____.__.._____.L ___ .___ ._._L._ .._..__. _..__ ~ J. ~..::. ::"::' ~ :::.='::' ~ ::: I
_.LO..:.!:srj Eh~!~~~~(l_p~I}..P!1.§i.. __.. __ . _~:.~~__. J.~.:l§.?~~!~~Q~--~~lZL~~..:.OJ.!t ~~'±.~·:~·~Q:l.Q2.+i~:.'!7.l:.Q.L6..:..~?·~f1~:Q~L~1.1..:?:TLL_G_6.i:~_Q~.:J.3._?tl ....?9..:.~.?.2.:§~.().:9J}···1·····-·~·~·!.?~·:~?.?:}·Q·~·1
302.365.382.38~ 31 1.121.508.37~ 22.340.327.464

(3.584.201.474), 28.052.871.227 I(1.024.802.137) I 321.121.508.370 I 348.149.577.460

~

Nguy~n Thi Hi~n
K~ toan trlfOng

TAng Giam d6c

~;--;:.~


CONG TV CO PHAN CHUNG KHOAN

sAl GON TOURIST

.

Dia chi: Tang 9, toa nhft Master Building, s5 41 - 43 Tran Cao Van, Qu~n 3, TP. H6 Chi Minh
BA.O cA.o TAl CHINH
Cho nam tai ehinh k~t thue ngay 3 I thang 12 nam 2010

BAN THUYET MINH BAo cAo TAl cHiNH
Nam 2010

I.

D~e DIEM HO~T DQNG

1.

Hinh thfrc SO' hfru vBn

Cong ty c6 phAn

2.

Linh vl}.·c kinh doanh

Dich

3.

TAng sB cong nban vien

33 nguo'i

..

4.

D~c di~m ho~t dQng cna doanh nghi~p trong nam tili chinh co anh hU'CYng d~n Bao cao tili
chinh
Ho~t dong eua Cong tyirong 11am ehu y~u la repo ehung khom6-i tham gia ho~t dong moi gi6-i, dAu tu trong nihn 2010 nhung o' qui mo nho.

.'.

II.

KY KE ToAN, DON VJ TIEN T:¢ sir DTJNG TRONG KE ToAN

1.

Ky k~ toan nam
Nam tai ehinh eua Cong ty b~t dAu ill ngay 01 thang 01 va k~t thue vao ngay 31 thang 12 hang
nam.

•

eVA eONG TV

V\I

Nam titi chinh k~t thuc ngay 31 thang 12 nam 2010 la nam tai ehfnh thu 3 cua Cong ty.

2.

DO'n vi ti~n t~ sir dl}.ng trong k~ tOlln
Don vi tibn t~ suo dl,mg trong k~ toan la D6ng Vi~t Nam (VND).

1.

eh~ dQ k~ toan ap dl}.ng
Cong ty ap d\lI1g Ch€ do K€ toan Doanh nghi~p Vi~t Nam ban hanh theo Quy€t dinh 15/2006/QD
- BTC ngay 20 thang 3 nam 2006 eua BO truong BO Tai ehinh, Thong tu 95/2008/TT - BTC
ngay 24 thBo Tai chinh v6 Im6ng d~n k€ t0l1n ap dVng d6i v6"i cong ty ch(rng khoan.

2.

Tuyen bB v~ vi~c tuan thn chuAn ml}.·c I{~ toan va ch~ dQ k~ toan
Ban Tang Giam d6c diun biw da tWIn thu dAy du yeti cAu eua eac ChuAn m,!e k~ toan, huong d&n
k~ to an ap dVng d6i v6"i eong ty chung khoan va Ch~ do K~ t0l1n Doanh I1ghi~p Vi~t Nam hi~n
hl'mh trong vi~c l~p Bao cao tM chfnh.

3.

Hinh thfrc k~ toan ap dl}.ng
Cong ty Slr dVng hinh thuc k€ toal1 nh~t kY chung.

Ball thllyit lIlinh nizy liz I1I1)t bl) ph (in h9P thiznh viz phcii iftwc a9c cimg vO'i Baa cao tizi chinh

,~

)~

/

TRA
K

~~
'~


CONG TV CO PHAN CHUNG KHOAN SAl GON TOURIST
Dja chi : T~ng 9, toa nM Master Building, s6 41 - 43 Tr~n Cae Van, Q u~n 3, TP. H6 Chi Minh
BAo cAo TAl CHiNH
Che nam tai chinh k~t thlie ngay 31 thling 12 nam 2010

Ban thuy~t minh Bao eao tai ehinh (ti~p thee)

IV.

cAc CHlNH sAcH KE ToAN Ap DT)NG

1.

Ti~n

va tU'O'ng dU'o'ng ti~n

TiSn va cac khoan tuong duo'ng tiSn bao g6m tiSn m~t, tiSn gtri ngan hang, tiSn dang chuySn va
cac kho:'m dftu tu ng~n lwn co thai lwn tim h6i ho~c dao h?,n khong qua 3 thang kS tir ngay mua,
d€ dang chuySn d6i thimh mot lUQng ti~n xac dinh cling nhu khong co nhi~u nii ro trong vi~c
chuySn d6i.

2.

~

Tid san c6 dinh huu hinh
Tai sim c6 dinh dUQ'c thS hi~n thea nguyen gia trir hao mon lGy k~. Nguyen gia tai san c6 dinh
bao g6m to':m bO cac chi phi rna Cong ty phai bo ra dS co dUQ"c tai san c6 dinh tinh d~n thai diSm
dua tai san do vao tr?,ng thai s~n sang sir d\ll1g. Cac chi phi phat sinh sau ghi nh~n ban dftu chi
dUQ'c ghi tang nguyen gia tai san c6 dinh n~u cac chi phi nay ch~c ch~n him tang lQ"i feh kinh t~
trong tuang lai do sir dl,mg tai san do. Cac chi phi khong thoa man diSu ki~n tren duQ"c ghi nh~n la
chi phi trong nam.

.

.z •

Khi tai san c6 dillh dUQ'c ban hay thanh ly, nguyen gia va khdu hao lGy k~ dU'Q"c xoa s6 va bdt ky
khoan liii 16 nao pMt sinh do vi~c thanh ly d~u dUQ'c tinh vao tim nh~p hay chi phi trong nam .

01..

Tai san c6 dinh du'Q'C khdu hao thee phuong philp duo'ng th~ng d\ra tren tho'i gian huu dl,ll1g u6'c
tinh. S6 nllin khdu hao Clla cac 10?,i tai san c6 dinh nhu sau:

....,'

..
...,.

3.

S6nam

May moc va thi~t bi

5

Phuong ti~n v~n tai, truy~n d~n

7

Thi~t bi dl,lIlg Cl,l quail ly

5

Dftu tIf tai chinh
Cac khoan dftu tu vao chung khoan dUQ"c ghi nMn thea gia g6c. Gia g6c chung khoan dUQ'c tinh
thea phuong phap thllC t~ dich danh , Dl,r-phong giam gia chung khoan dUQ"c l~p cho tirng··lo?,i:
chung khoan du'Q'c mua ban tren thi truong va co gia thi truang giiun so v6'i gia dang lwch toan
tren s6 sach.
Khi thanh ly mot khoan dftu tu, phftn chenh l~ch giua gia tri thanh ly thu~n va gia trj ghi s6 dUQ'C
h?,ch to an vao tim nMp ho~c chi phi trong nam,

L.,

•..
-I'

Loai tai san c6 dinh

4.

Chi phi pluli tra
Chi phi phai tra dUQ"c ghi nh~n dl,ra tren cac u6'c tinh llQ'p ly v~ s6 ti~n phai tra cho cac hang hoa,
dich vv da slr d\ll1g trong nam,

-"
5.

Ngu8n v&n chu si)' hiru
Ngu6n v6n kinh doanh cua Cong ty la v6n d~u tu clla chu so' hil"u dUQ"c ghi nh~n thea s6 thllc tS
dii dftu tu cua cac c6 dong,

•
Ban thuyh minh nay La I1l1?t b(J ph(zn h9P thGnh va p/uii aLWc a9c C£l/1g vo'i Bao cao tai chinh

IN(
:IHIE

iAT

i'V

rp I

=


CONG TV CO PHAN CHUNG KHOAN sAl GON TOURIST
B ja chi: T~ng 9, taa nha Master Building, s6 41 - 43 Tr~n Cao Van, Qu~n 3, TP, H6 Chi Minh
BAo cAo TAl CHINH
Cho nam tai chinh k6t thuc ngay 31 thing 12 nam 2010
Ban _th uy~~h Bao cao tal chin~ (ti~p ~heo) _.._ ,_,__ _

,.
6.

Khi cung dp dich VI), doanh tim duO'c ghi nh~n khi khong con nhCi"ng y€u t6 khong ch~c ch~n
dang k~ lien quan d€n vi~c thanh toan ti6n hoi;ic chi phi kem theo , Truo'ng hQ'p dich VI) dUQ'c tlwc
hi~n trong nhiSu k5' kS toan thl vi~c xac dinh doanh tim trong tirng ky ouqc tl11JC hi~n ciin cli VilO
ty I~ hoim thanh dich VI) t:;ti ngay cu6i nam.

,.

,

'

r

'

Nguyen t~c ghi nh~n doanh thn

TiSn lai, c6 ttrc va IQ"i nhu~n oUQ'c chia ouqc ghi nh~n khi Cong ty co kha nang thu oUQ"c Iqi fch
kinh t€ tu giao dich va doanh tim oUQ'c xac dinh tuong d6i ch~c ch~n. TiSn lai duO'c ghi nh~n tren
CO" so' tho'i gian va lai su~t ttrng kY. C6 t(rc va IO'i nhu~n duO'c chia duO'c ghi nh~n khi c6 dong
oLfQ"c quySn nh~n c6 tuc hoi;ic cac ben tham gia gop v6n ouqc quy6n nh~n Iqi nhu~n tu vi~c g6p
von,

7.

Th u~ thu nh~p doanh nghi~p
Cong ty co nghla VI) nQP thuS tim nh~p doanh nghi~p v6LthuS~su~t25% tren thu nMp chiu thuS.
Chi phi thu~ tim nMp doanh nghi~p trong k5' bao g6m tlm~ thu nh~p hi~n hanh va thu~ tim nMp
hoan l{ii.

•

•

ThuS tim nMp hi~n hanh la khoim thuS oUQ"c tinh dlfa tren tim nh~p chiu tl1ll~ trong k5' v6i thu~
su~t ap dl)ng W ngay cu6i ky, Tim nh~p chiu thu~ chenh I~ch so v6i Iqi nhu~n k~ toan la do oiSu

chinh cac khoan chenh I~ch t:;tm tho'i gina thu€ va k€ toan cling nhu diSu chinh cac khonh~p va chi phi khong phiii chiu tIm~ hay khong oUO'c kh~u tru.
Tlm~ tim nMp hoan l:;ti la khoiin tlm~ tIm nh~p doanh nghi~p se phai nQP hoZic se du'Q'c hoan l:;ti do
chenh I~ch t~m tho'i giua gia tri ghi s6 cua tai siin va nQ' phiii trii cho m\IC oich Bao cao tai chinh
va d,c gia tri dung cho ml)c oich thuS, ThuS tim nh~p hoan l{ii phiii tra oUQ"c ghi nh~n cho t~t ca
cac khoan chenh I~ch t{im tho'i chiu thuS. Tai san thuS tim nh~p hoan l:;ti chi oUQ'c ghi nh~n Idli
ch~c ch~n trong tuong lai se c6 IQ'i nhu~n tinh tlm~ o~ Slr dl)ng nhung chenh I~ch t~m tho'i oUO'c
kh~u tru nay.

Gia tri ghi s6 cua tai siin tl1U~ tim nMp doanh nghi~p hoan I~i oUQ'c xem xet l~i vao ngay kSt thuc
nam tai chinh va se oUQ"c ghi giiim oSn muc oinu bao ch~c ch~n c6 du IQ"i nhu~n Hnh thuS cho
phep IQ'i feh cua mQt ph~n hoZic tOilll bQ tai san thuS tim nh~p hoan l:;ti oUO'c Slr dl,mg.

./

\

..

n ,i san thuS tim nh~p hoan l:;ti va thuS tim nh~p hoan l{ii phai tra oUQ"c xac oinh thea thuS su~t d\f
tinh se ap dl,mg cho nam tai san oUO'c tIm h6i hay nO' phiii tra oUO'c thanh toan dlfa tren cac mu'c
tlm~ sufrt c6 hi~u IlfC t~i ngay k~t thuc nam tai chinh, Tlm~ tim nMp hoan I~i oUO'c ghi nh~n trong
Bao cao kSt qua hO{it oQng kinh doanh tru' khi lien quan oSn cac idlOan 1111,lC oUQ"c ghi th~ng VaG
v6n Chll So' hu'u khi 06 thu€ tim nh~p doanh nghi~p se dUQ'c ghi th~ng vaG v6n chu So' huu.

:1

J
------.--------------

Ban thuyit minh nay la 1119t b9 pluJn h9P thanh va phai GU'9'C G9C cimg vO'i Bao cao tai chinh

,Vu
Nv
\'N


CONG TV CO PHAN CHUNG KHOAN

siu GON TOURIST

Dia chi: T~ng 9, toa nM Master Building, s6 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAl CHINH
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010
Ban thuy~t minh Bao cao tili chinh (ti~p theo)

v.

THONG TIN BO SUNG CHO
DOlKETOAN

cAc KHOAN MUC TRINH BAy TRONG BANG CAN
.


CONG TV CO PHAN CHUNG KHOAN sAl GON TOURIST
8ja chi : T~ng 9, toa nM Master Building, sb 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Cl'ii Minh
BAo cAo TAI CHlNH
Cho nam Uli chinh k€t thUc ngay 31 tMng 12 nam 2010
Ban thuy~t minh Bao cao tiii chinh (tiSp theo)

--------

6.

Eli SaD Dg~D h~D khac

T<;1m lrng
C~m c6, ky

CUQ"C

ky quy ng~n h<;111

Ci?ng

7.

S8 eu8i Dam

S8 dAu Dam

32.245 .832

6.965.044

564.156.262

575.237.062

596.402.094

582.202.106

Tang, ghim tiii san c6 (fIDh hi.. u hinh
Phu'O'ng ti~n v~n
tai, truY&D daD

May moe va
thi~t bi

Thi~t bi, d\lng
c\l quan If

Ci?Dg

~~
(,

Nguyen gia
S6 d~u nam

1.514,637.181

Mua s~m m6i
S8 cu8i nam

2.159.850.922

1.514.637.181

1.054.833.866

4.729.321.969

306.330.753

306.330.753

1.361.164.619

5.03-5.652~722

Trongdo:
Da kh~u hao h6t
nhung v~n con sir
dt,mg

86 dku nam
Kh<1u hao troug uam

431.970.180

150.333 .954

150.899.343

733.203.477

431.970.180

216.376.741

410.106.919

1.058.453.840

S6 cu6i nam

863.940.360

366.710.695

561.006.262

1.791.657.317

Ghi tri con I~i
86 d~u 11am

1.727.880.742

1.364.303.227

903.934.523

3.996.118.492

S6 cu6i Dam

1.295.910.562

1.147.926.486

800.158.357

3.243.995.405

Trong do:
T<;1111 tho'i chua Sll'
dl,mg
Dang cho' thanh ly
8.

Tang, giam Uli san c& (fiDh vo hiDh

Titi si'm c6 djnh vo hinh t<;1i Cong ty chi co phkn mSm may Hnh.
NgUyeD gia

...

86 d~u nam
S6 tang trong nam (*J

s6 cU6i nam

....

..

{*}

.

.\;

-

,

·t

,.
",/
.,
"\

Gia tri hao mOD

...,

'J

;//

n

,""'

. ,. ""

2.159 .850.922

Gia tri hao mOD

844.425.150

149.152.194

468.500.000

240.106.282

1.312.925.150

389.258.476

Gia tri COD

I~i

695.272.956
923.666.674

Nguyen gia tang trong nam do mua s~m m6i .

__._-_._---------, .--------_._----_ ------

.

Bim tllllyh minh nay la I1ll)t bl) plujn IUlP thGnh va phici thwc a9C cill1g voi Baa cao (ai chlnh

•.


CONG TV CO PHAN CHUNG KHOAN

siu GON TOURIST

Dja chi: T~ng 9, toa nha Master Building, s6 41 - 43 Trftn Cao Van, Qu~n 3, TP . H6 Chi Minh
BAo cAo TAl CHiNH
Cho nam tai chfnh k~t thuc ngay 3 I thang 12 nam 2010
_Biin_!.h_~x~t min~3o C3.2 tai <:,!t,_I_
nh.....;..
(t_i@.;..p_tl_le_o.;..
) _ _._ __

9.

Chi phi tn! tnro'c dili

h~n

Nam nay
626.185.875

S6 du d~u nam
Phat sinh trong nam
K~t chuy€n vao chi phi SXKD trong nam

\

(263.657.208)

Nam trU'O'c
3.129.761.670
1.932.253.356
(4.435.811.151)

362.528.667

626.203.875

S8 duo cu8i nam

-,

,

10.

Ti~n nQp Quy h6 trQ' thanh tmin
Tien n9P ban d&u cho quy h6 trq thanh toano

11.

Thu~ va cac khoaD phiii D9P Nha DU'O'C

SB diu Dam
ThuS gia tri gia tang

T-U

.

I"
-j

- 'I

ThuS tim nMp
doanh nghi~p
Thu~ tIm nMp ca
nhan

troDg Dam

5.686.799

(5.492.826)

SB cuBi Dam
193.973

.

\

:)

.~

5.129.515.747

9.859.903 .648

(10.230.721.900)

4.758.697.495

32.094.975

547.967.980

(380.721.675)

199.341.280

113.096.423

( 111.408.578)

1.687.845

10.526.654.850

(10.728.344.979)

4.959.920.593

Cac Io~i thuS kMc
CQDg

,

S6 da nl}p

S8 phai nl}p
troDg Dam

5.161.610.722

I

I

,.//
i'l

TllU~ tllU nh{ip doanh nghi~p
Xem thuySt minh s6IV.7.
Thu~ tim nh~p doanh Dghi~p phai n9P trong Dam du'Q'C dl,f tinh Dhu sau:

- ,.

.'1'.,

Nam Day

Nam trU'O'c

37.647.972. 739

25.615.03 5.854

Cae khoan iliJu ehinh tang

920.790.148

3.696.482.701

Cae khoan iliJu ehinh giam

(188.356.838)

T6ng Iqi nhu~n k~ toal1 tnr6"c thu~
Cae khoim dieu chinh tang, giiul1 IQ"i nhu~n kS
toan d~ xac dinh IQ'i nhu~n chiu thu~ tIm nMp
doanh nghi~p:

TI1lI nh~p chiu thuS

'"

]

TllU~ suftt tlm~ thu nh~p doanh nghi~p
TllIIi tllll nh{ip doallh IlgllifP phili n{jp thea
tlud stllit phJ tllOng
Thui thu nh{ip domzh nghifp

illf(fC

29311. 518.555

25%

25%

9.595.101.512

7.327.879.639
(2.198.363.892)

264.802.136

TBDg thu~ thu nh~p doanh nghi~p phai DQP

9.859.903.648

--------'"------,
cimg voi Bao cao (ai chEnh

5.129.515,747

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

Ban thuyft minh nay la l1l (jt b(j p hgn /1()P fhanh va p hai GU'I)'C

GI)C

\

'~

miill, giilm

DiJu chinh tllUi tllU nh{ip doanh nghifp
111111'ng /llim trlf()'c

L
l

38380.406.049

,1

.~


CONG TV CO PHAN CHUNG KHOAN sAl GON TOURIST
f)ja chi: TBAo cAo TAl CHiNH
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010
Ball thuy~t minh Bao cao Hli chillh (ti~p theo)

Cdc 10ft; tflui kluic

C6ng ty ke khai va nop thea qui dinh.

12.

Chi phi phai tnt
Chi phi ki€m toan phai tra
Chi phi Jai ti~n nh~n kY quy

sa cuai nam

sa dh nam

33.000.000

33.000.000

105.095.91l.113

88.466.666.668
65.435.487

Chi phi khae

G}ng
I

105.128.911.113

88.565.102.155

sa cuai nam

sa dau nam

•

13.

Cae khoan phai tra, l)hai nQp ng~n hl;ln khac
Kinh phi eong doi'm
Nh~n

ky guy mua h9 chu·ng khoan

17.472.400

17.153.400

1.740.000.000.000

900.000 .000.000

M liQn ti~n eua e6 dong
Thlilao HDQT, BKS phai tra

CQng
14.

/'

II

hA

\~'\1

10.000.000
684.000.000

C6 dong ling tiSn mua e6 ph~n s~p phat hanh
Chi phi lai tiSn nh~n kY guy chua tra

I

204.000 .000
360.000.000

14.594.747.503

1. 755.296.219.903

900.591.153.400

Tinh hinh tang, giam nguan van chii SO' hiru
Danh sach c6 dong dSn ngity 31 thang 12 nam 2010 nlm sau:
C6 dong
V6n gop (VND)

Ty

I~

(%)

T6ng C6ng ty Du lieh Sai Gon
Cong ty C6 phAn Du lieh Huung Giang
Cae e6 dong khie

29.000.000.000

10,00

11.600.000.000
249.400.000.000

4,00
86,00

CQng

290.000.000.000

100,00

.~'

(Xem chi tiit BaD CaD van chit sit huu - trang 15)

,()
'/

'o

ej
LQ'i nl1U~n chua ph an ph6i tang trong nam lit lai tlr ho~t dQng kinh doanh ella nam 2010.
Quy dl,f phong tai ehinh tang trong nam la do trich I~p quy tu IQ'i nhu~n d€ I~i .

1
]
]

Brin thuyh minh lUiy ia 11Z9t h9 ph4n /19P thanh va phrii G!c(J'c G(JC cill1g vO'i Baa caa tai chinh

.iCH

KI~


..
..

CONG TV CO PHAN CHUNG KHOAN SAl GON TOURIST
8ja chi: T~ng 9, toa nha Master Building, s5 41 - 43 Tr~n Cao Van, Qu~n 3, TP. H6 Chi Minh
BAo cAo T AI CHINH
Cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2010
~:i?..thut~t minh Bao cao ..!ai chinh (ti€p theo)

cli p"i~u

S6 IUQ"ng c6 phi~u dang Icy phat hinh
S6 IUQ'ng c6 phi~u da ban ra cong chung
cd phiiu phd thong

cd phi~u lfU tkii

s6 cu6i nam

s6
29.000.000
29.000.000
29.000.000

29.000.000
29.000.000
29.000.000

29.000.000
29.000.000

29.000.000
29.000.000

S6 IUQug c6 phi~u dUQ"c mua I~i
cd phi~u phd thOng
cd phi~u l(U aai

S6 IUQ"ng c6 phi~u dang Iuu hc'mh
cd phi~u phd thOng
cd phi~u l(U aai
M~nh: gia..c6phiSu dang luu himh: 10.000 VND.

VI.

THONG TIN BO SUNG CHO cAc KHoAN Ml}C TRiNH BAy TRONG BAo cAo KET
QUA HO~T DQNG KINH DOANH

1.

Chi phi

2.

ho~t

Nam nay
676.453.798

Nam tmo'c
576.409.717

676.453 .798

548.772.639

208.394.836.337

CQng

209.071.290.135

27.637.078
103.3 72.1 05 .334

103.948.515.051

Niim nay
6.072.189.199
39.427.000
42.873.310
622.106.324
3.000.000
3.743 .075.872
2.588.857.574

Niim tmo'c
6.033.314.900
19.548.400
55.437.535
288.640.957
3.000.000
3 .65l.028. 770
6.447.282.536

13.111.529.279

16.498.253.098

Chi phi qmin Iy doanh

"

nghi~p

phi nlu1n vien
phi v~t li~u
phi cong c\' lao dQng
phi kh§.u hao tai san c6 dinh
phi thuS, phi, l~ phi
phi dich v\' mua ngoai
phi bing ti€n khic

Cc}ng

'"


Chi phi kinh doanh thea y~u t6
- Chi phi nhdn vien
- Chi phi wjt li¢u, cong C'(J lao aong
- Chi phi khdu hao tiJi scm cd dtnh
- Chi phi dtch V'(J l11ua ngoiJi
- Chi phi biing tidn khdc
Chi phi v~ v6n kinh doanh

Chi
Chi
Chi
Chi
Chi
Chi
Chi

'\
..,

Bill1 thuyit l1linh nay la 11l9t b9 plll;'in h9P thanh va pluii alWC a9C cill1g vo'i Bao cao tai chinh

~

-

1

,~

:1

d

-

"p

-


1-:CONG TY

co PHAN CHUNG KHOAN stu GON TOURIST

f)ja chi: T~ng 9, toa nhit Master Building, s6 41 - 43 Tr~n Cao Viin, Qu~n 3, TP. H6 Ch.i Minh

BAo cAo TAl CHINH
Cho nam tai chinh k~t thuc ngay 31 tMng 12 nam 2010
Ban thuy~t minh -Bao cao tili chinh (ti~p theo)
..

.

3.

"""_._--

Chi phi thu~ thu nh~p doanh nghi~p hi~n banh

\

Chi phi tl1U~ tl1U nMp doanh nghi~p tinh
tren tl1U nh~p chiu thuS nam hi~n hfmh

Nam nay

Niim trm')'c

9.595.10l.512

5.129.515.747

9.595.101.512

5.129.515.747

f)i~u ehinh chi phi tl1US tl1U nh~p doanh
nghi~p eua eac nam tru6"c vao chi phi
thuS tl1U nh~p hi~n hanh nam nay

T6ng chi phi thu~ thu nh~p doanh
nghi~p hi~n himh
4.

Lfti

CO'

ban tren c6 phi~u

~

Nam nay

,'

.
'

Lqi nhu~nktttoan--sauihuS ti1U nh~p
doanh nghi~p

Nam trm)'c

..."

~

28.052.871.225

20.485.520.1 07

3

Cae khoim diSu chinh tang, giiul1 lQ'i
nhu~n kS toan d€ xae dinh IQ'i nhu~n
phan b6 eho e6 dong so' hG'u e6 phiSu
ph6 thong

;'

.

Lqi nhu~n phiin b6 eho e6 dong so' hlru
c6 phiSu ph6 thong

28.052.871.225

20.485.520.107

C6 phiSu ph6 thong dang luu hanh binh
quiin trong nam

29.000.000

29.000.000

967

706

Lfti

CO'

ban tren c6 phi~u

~

"

C6 phiSu ph6 thong dang luu hanh binh quan trong nam duqc tinh nhu sau:
C6 phiSu ph6 thong dang luu hanh dAu
nam

Nam nay

Nam tmeYc

29.000.000

29 .000.000

29.000.000

29.000.000

Anh huong eua e6 phiSu ph6 thong phcit
hanh trong nam

C6 phi~u ph6 thOng dang lU'u banb
binh quan trong nam

.

Bim thuy€t minh nay ta mot bo phQn h9P thanh viz phcii aLWc a9c cimg v6'i Baa caa tizi chfnh