Báo cáo tài chính hợp nhất quý 3 năm 2012 - Công ty cổ phần Chứng khoán Sài Gòn
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CONG TY cO pHAN CHlrNG
KHOAN
sAl GON
Ban Mnh
ngay 24 IMng
Sli'a rJ6itheo
ngay 20 IMng
Elia chi: 72 Nguyen Hue - Qu~n 1 • TP. HO Chi Minh
sAo cAo TAl CHiNH HOP NHAT
Tl'i ngay 30 thang 09 nam 2012
Iheo T.TI.! s6 9512008 ITT -BTC
10 nam 2008 eua B" Tai chinh
Th6ng II.! s6 16212010ITT -BTC
10 nam 2010 eua B" Tai ehinh
SANG CAN D61 K~ ToAN HQ'P NHAT
T
30 thang
09 nam 2012
Elan vi tinh : VNEl
TAl SAN
Ma
s6
A.
TAl SAN NGAN H~N (100=110+120+130+140+150)
100
I.
1.
Tiiin va cae khoan tU'O'ng du'O'ng tiiin
Ti~n
Trong rJ6:
110
111
Thuy~t
rninh
VI.01
s6 eu6i ky
s6 d~u nam
4,904,017,546,487
3,223,900,965,471
2,482,181,220,523
872.981,220,523
1,945,764,811,547
730,095,592,831
2.
- Titm gui cua nM rJ~uII.! v6 giao dich chung khoan
Cae kho;;n IlYang dlYang li~n
112
1,609,200,000,000
1,215,669,218,716
II,
Cae khoan d~u tU' lai ehinh
120
1,783,581,681,584
869,367,192,516
1.
2,
121
VI.02
2,010,774,029,839
3
El~u IlY ngiln han
El~u tlY ngiln han eua nglYai uy thac d~u IlY
D\l' phong giam gia d~u tlY ngiln han
129
VI.02
(227,192.348.255)
1,053,037,748,335
119,452,989,696
(303.123,545,515)
III.
1.
2.
Cae khoan phai Ihu ngiln h~n
Phai thu eua khaeh hang
Tra IrlYae eho ngu'ai ban
130
131
132
VI,09
630,213,563,595
278,981,203,210
75.209,722,970
397,623,486,933
291,054,053,897
2,223.755,828
3.
Phai Ihu no; bO ngiln han
133
4.
5.
6
Phai Ihu hoat dong g;ao dieh ehlfng khoan
Cae khoan phai Ihu kMe
D\l' phong pha; thu kh6 dol
135
138
139
10,646,344,904
289,314,289,086
(23,937,996,575)
677,728
122,281,746.055
(17,936,746,575)
IV.
V.
1.
2.
3.
4.
Hang Ibn kho
Tai san ngiln h~n khae
Chi phi Ira IrlYae ngiln han
Thu~ GTGT dlYl{e khau Irlf
Thu~ va cae khoan phai Ihu nM nlYae
Giao djeh mua ban fai TP ehinh phu
T.::.i ~~nn(]~nh.:m khAr.
140
150
151
152
154
157
8,041,080,785
5,465,766,957
74,520,643
11,145,474,475
5,334,439,840
85,921,890
3,347,725,304
1 liA
?
ngiln h~n
731,000,518,579
VI.11
VI.09
VI,09
c;nn
701
1 At:;
601,838,543,283
? 177
":!.A7AA1
T",; ngay 30 thang 09 nam 2012
Bang din dbi k~ toan hQ'p nhat (ti~p theo)
TAl SAN
B.
TAl SAN oAI H~N ( 200=210+220+240+250+260+269)
I
1.
Cac khoan phai thu dai h",n
Phai thu dai h",n cua khach hang
vbn kinh doanh i':t dcyn vi tnyc thuac
2.
3.
4.
5.
II.
1.
Pha; thu dai h",n nai ba
Pha; thu dai h",n khac
DI,l' ph6ng giam gia chLYng khoan uy
thac dau tu dai h",n
Ti,; san cb djnh
Tai san cO djnh hG'u hinh
Nguyen gia
Gia If; hao mon lOy kt!
2.
Tai san co dinh thue tai chinh
3
Nguyen gia
Gia Ie; hao mon lOy kt!
Tai san cO djnh vo hinh
4.
III.
IV.
Nguyen gia
Gia If; hao mon lOy kt!
Chi phi dau tu xay dl,l'ng
CCY
ban di':t dang
Bat d{lng san tu
Nguyen gia
Gia Ie; hao mon lOy kt!
Cac khoan dau tll tai chinh
dai h",n
Ma
sO
Thuy~t
minh
sb
cubi ky
3,305,248,965,117
200
210
211
212
213
218
sb
dau nam
3,283,612,233,383
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
VI.06
165,128,640,442
35,668,894,339
97,855,281,879
(62,186,387,540)
.-:.•
'
~O
VI.08
VI.07
250
251
Dau tu VaG cong ty con
252
Dau tu VaG cong ty lien k~t, lien doanh
Gia Ie; Ihuan khoan oau Ill' vao eong Iy /i{)n ket lien doanh
Lr;ri Iht! TM eua khoan oau Ill' vao eong Iy lien kel lien doanh
253
Dau
tu chLYng khoan dai h",n
3.
254
ChLYng khoan s~n sang dl. ban
255
ChLYng khoan n~m giG' d~n ngay dao h",n
258
4. Dau tu dai h",n khae
5. DI,l' ph6ng giam gia chLYng khoan va dau tu dai h",n khae 259
260
V. Tai san dai h",n khae
261
1. Chi phi tra trucre dai h",n
262
2. Tai san thu~ thu nhaP hoan I",i
263
3. Ti~n naP Quy hO trQ' thanh toan
268
4. Tai san dai h",n khae
269
VI. LQ'i th~ thllO'ng m",i
270
TONG CQNG TAl SAN ( 270=100+200)
147,321,787,719
24,197,022,179
93,735,782,561
(69,538,760,382)
1.
2.
VI.03
VI.02
VI.02
VI.04
VI.05
122,206,216,300
155,358,964,039
(33,152,747,739)
918,549,240
271,483,000,355
283,612,736,520
(12,129,736,165)
128,541,196,863
154,196,831,839
(25,655,634,976)
918,549,240
275,387,155,603
282,497,013,600
(7,109,857,997)
2,806,766,242,817
2,795,408,637,136
1,406,284,895,197
1,303,938,158,076
102,346,737,121
1 ,050,915,252,094
1,050,915,252,094
1,084,449,892,080
1,062,004,865,058
22,445,027,022
1,128,856,979,464
1,128,856,979,464
548,616,990,000
(199,050,894,474)
79,677,934,22~
11,344,156,575
47,111,441,045
14,982,911,796
6,239,424,810
749,788,390,000
(167,686,624,408)
47,687,800,202
20,282,431,210
8,330,545,610
12,889,932,650
6,184,890,732
8,209,266,511,604
6,507 ,513, 198,854
cl
rI~
c
•
.~
~
T~; ngay 30 Ihang 09 nam 2012
Bang can dO; k~ toan hgp nhat (ti~p theo)
NGUON VON
Ma
sO
A.
NQ' PHAI TRA ( 300=310+330)
300
I.
1.
2.
3.
4.
5.
6.
7.
8.
9,
NQ' ngAn h~n
Vay va nQ' ngiln h~n
Phai Ira nglYai ban
NglYai mua tra li{,n trlYac
Thu{, va cac khoan phai nop Nha nlYac
310
311
312
313
314
Phai Ira nglYai lao dong
Chi phi phai tra
315
316
317
319
320
321
322
323
327
328
329
Phai Ira noi bo
Cac khoan phai Ira, phai nop ngiln h~n khac
Pha; Ira ho~t dong giao djch chlYng khoan
10. Phai Ira ho cO tlYC, goc va lai Irai phi{,u
11. Phai Ira 10 chlYC phal hanh chlYng khoan
12. QuI' khen IhlYang phuc lQ'i
13. Giao djch mua ban I~i Irai phi{,u Chinh phu
14. Doanh thu chlYa Ihl,fc hi$n ngiln h~n
15. DI,l' phong phai Ira ngiln h~n
II.
1.
2.
3.
4.
5
6.
7.
8.
9.
10.
11.
B.
NQ' dai h~n
Phai Ira dai h~n nglYai ban
Phai Ira dai h~n noi bo
Phai tra dai h~n khac
Vay va nQ' dai h~n
Von nhan uy thac dilu tlY dai h~n
Thu{, Ihu nhaP hoan I~i phai Ira
DI,l' phong IrQ' cap milt vi$c lam
DI,l' phong phai Ira dai h~n
Doanh thu chlYa Ihl,l'c hi$n dai h~n
QuI' phal tri{,n khoa hoc va cong ngh$
DI,l' phong bei IhlYang Ihi$1 h~i cho nha dilu IlY
NGUON VON CHll 56' HO'U
400
VOn chu sa hCru
VOn dilu IlY cua chu sa hCru
Thang dlY von cO philn
Von khac (chenh I$ch phal sinh do cong
3. ty lien k{,1 mua ban cO phi{,u quy)
4. CO phi{,u quy
5. Chenh I$ch danh gia lai lai san
Chenh I$ch
gia hoi doai
6.
7. QuI' dilu IlY, phallri{,n
8. QuI' dl,l' phong lai chinh
9, QuI' khac Ihuoc von chu sa hifu
10. LQ'i nhuan sau Ihu{, chlYa phan phoi
VI.13
VI.14
VI.12
VI.15
VI.16
410
411
412
SO dau nam
SO cuOi ky
3,096,625,922,706
1,350,341,790,438
3,066,295,505,95~
177,956,950.062
183,806,178
399,147,850,130
7,397,388,951
48,346,322
46,170,470,490
1,180,434,253,286
2,844,837,415
73,489,828,832
5,642,394,016
19,057,374
6,182,323,553
1,222,901,817,184
686,944,277,947
445,555,258,215
605,427,160
76,449,127,981
416,679,318,364
577,727,624,842
6,476,918,423
605,427,160
90,064,800,637
2,934,785,333
701,722,670
30,330,416,753
169,907,537,152
~
,,
., I
,1 (
1,181,103,182
577,091,185
26,253,484,875
2,895,828,696
122,504,095,276
43,592,871,995
3,233,478,696
5,028,847,514,887
5,080,665,298,617
5,028,847,514,887
3,526,117,420,000
340,921,476,378
5,080,665,298,617
3,526,117,420,000
340,921,476,378
'P.~
VI.17
(829,476,245)
383,614,879
414
(89,246,186,000)
(88,591,286,000)
289,383,181,436
289,383,181,436
420
962,501,099,318
1,012,450,891,924
lQ'1 iCH CllA cO DONG THIEU sO
430
83,793,074,011
76,506,109,799
TONG CQNG NGUON VON(440=300+400+430)
440
415
416
417
418
419
-'.
il
413
tY
C
VI.10
330
331
332
333
334
335
336
337
338
339
359
I.
1.
2.
Thuy~t
minh
8,209,266,511
,604
6,507 ,513, 198,854
=
T~i ngay 30 thang 09 nam 2012
Bang c~n"61 kit toan hQ'p nh~t(tiep thea)
cAc CHI T1eu NGOAIBANG CAN 001 KE TOAN
Ma
CHI TIEU
.6
1.
Tal san cO d!nh thue ngoal
001
2.
V~lll" ch(rng chi c6 9ia nh~n glCrh~ nh~n glCrh~
002
3.
Tai san nh*"
4.
NQ'kh6 d6i da x(r
5.
Ngo"i
6.
6.1
6.1.1
6.1.2
6.1.3
6.1.4
ehllng
6.2
6.2.1
6.2.2
6.2.3
ky
ClJ'Q'c
003
Iy
004
khatm ILFU ky
006
007
008
009
010
ChCmg khoan g;ao d;ch
Chting khoan giao dieh cua tMoh vi~n IlfU ky
Chling khoan giao dieh cua khach hang trang oU'ac
Chung khoan giao dieh cua khach hang m.rac ngoal
Chung khoan giao dieh cua
t~mngvng
to chtic
giao d;ch
Chli'ng khoan tam ngemQ giao dieh cua thanh vj~n lU'u
ky
Chling khoan tam ngung giao dieh cua khach hang trang
nlf6'c
Chung khoan tam ngling giao dieh cua khach hang mfac
ngoai
Ch(mg kho8n cam
t6
vi~n lU'u
427,008,780,000
300.000.000
1.000.000.000
014
320.369.580.000
420.463.780.000
015
5,545.000.000
5,545,000.000
901,617,580,000
947,988,450,000
901,617.580.000
947.988,450.000
017
016
019
020
021
ky
Chling khoan cam co eua khaeh hang trong nl/6'e
ChLrng khoan cAm co ella khaeh hang nl16'c ngoai
Chl1ng khoan cam co ella
to ehu-e khae
024
6.4.3 Chu-ng khoan t1;lmgiO' ella khaeh hang mr6'e ngoai
025
Chu-ng khoan ch6' thanh toan
027
134,547,500,000
028
447.100.000
401.000.000
029
132.008,300.000
167,869.720.000
030
2,192.100.000
562,400.000
13,738,060.000
8,119,220,000
9,461.250.000
4.276.810,000
3.962,860.000
4.156,360.000
Chling khoan eha thanh toan ella khaeh hang trong nl16'e
6.5.4 Chli'ng khoan cha thanh toan giao dich elsa
t6 ehtie
khae
031
6.6.1 Chung khoan phong toa eha rut clla thanh vilm hru ky
033
6.6.2 Chling khoan phong toa eha rut clla khaeh hang trong nl16'e
034
6.6.3
Chting khoan phong toa eha rut ella khaeh hang nl16'e
ngoai
6.6.4 Chli'ng khoan phong toa eha rut g;ao dieh ella
6.7
6.7.1
6.72
6.7.3
6.7.4
168,833,120.000
032
ChiFng khoan phong toa ch& rut
to ehlre
khae
ChiFng khoan ch6' giao djch
Chting khoan eha giao dieh ella thanh vi6n 111Uky
Chling khoan eha giao dieh ella khach hang trong nlr6'c
Chling khoan eha giao dieh ella khaeh hang nlr6'c ngoai
Chling khoan eha giao dieh giao dieh eua t6 ehlie khae
035
036
037
038
039
040
041
..,
:N
iOJ
4
~
026
6.5.3 Chlrng khoan eha thanh toan ella khaeh hang nl16'e ngoai
•9.
IN
Chu-ng khoan tq,ffi giO' ella to ehLrc khac
6.5.1 Chling khoan eha thanh toan ella tMnh vi6n 111uky
6.6
12,020,499,450,000
10,468,549.880,000
442.902.530.000
8.440.746.120.000
1.584.901.230.000
016
chtic khac
co
Chling khoan c~m cO cua tMnh
12,891,716,450,000
11,515.498,730.000
792.268.100,000
9.108.711.660,000
1.614.518.970,000
326,214,580,000
6.4.2 Chting khoan t~mgiCr ella khaeh hang trong nl16'e
6.52
n~m
012
022
023
6.5
so dau
013
6.4 ChU'ng khoan t?lm giCJt
6.4.1 Chu-ng khoan t~mgiCr ella tMnh vi6n hru ky
6.4.4
ky
011
khac
6.2.4 ChLing khoan tqm ngli'ng giao dieh cua
6.3
6.3.1
6.3.2
6.33
6.3.4
SO cuOi
005
t/1 cae 10<;11
ChiFng khoan
Thuy~l
minh
T~i ngay 30 thOng 09 nam 2012
Cae chi lieu ngoordbang can dOi k6 tatm (ti~p theo)
CHI TIEU
6.8
6.8.1
6.8.2
Chvng khoan ki quy dam baa khoan vay
ChLi'ng khoan ky quy dam bao khoan yay eua thanh vifm
042
043
ky quy
dam baa khoan yay eua khach hang
045
to
046
chua niem y~t
047
050
403,839,780,000
303,065,520,000
051
052
053
054
356,709,330,000
7.214,070.000
322.897,260.000
26.598.000.000
302,130,730,000
31,250,000
291.003.630.000
11,095,850,000
405,190,000
ky
quy dam baa khoan yay glaD dich eua
ChCfng khoan sU'a 10; g;ao djch
ChtJ>ngkhoan lU'u kyo cOng ty d~i chung
Trang 0'6:
Ch(Png khoan giao djch
Chung khoan giao d!ch eua thanh vien lU'u ky
Chung khoan giao dich eua khach hang trong nlJ'6'c
Chling khoan giao dich eua khach hang nU'6'c ngoai
ChLrng khoan glaD dich eua
to chuc khac
055
Chli'ng khoan t~m ngimg
giao djch
056
7,995,000,000
057
1.000.000.000
058
6.995.000.000
405.190.000
32,657,840,000
309,600,000
32.657,840.000
309,600.000
6,477,610,000
220,000,000
6.477.610.000
220.000.000
Chling khoan t~m nglrng giao dieh ella khaeh hang trong
nU'6'e
Cht.'rng khoan t~m ngCYnggiao dieh ella khaeh hang nU'O'e
khoan
khoan
khoan
khoan
khoim
co
cam
e~m cO
cam cO
cam cO
e~m cO
059
060
061
062
063
064
065
7.3
7.3.1
7.3.2
7.3.3
7.3.4
ChUng
Cht.'rng
Chling
Chling
Chvng
7.4
7.4.1
7.4.2
7.4.3
Chvng khoan tflm giCF
Chung khoan t~m giG' clla
Chung khoan t~m giG' clla khaeh hang trong nU'6'c
7.4.4
Chung khoan t~m gili' ella to ehue khae
066
067
068
069
070
ChUng khoan eh& thanh toan
071
ella
ella
clla
clla
thanh vien lU'u ky
khaeh hang trong nlr6'c
khach hang nlr6'c ngoai
to chlfe khac
thanh vien lU'u ky
Chung khoan t~m giG' ella khaeh hang nU'6'e ngoai
7.5.1 Chung khoan eh6' thanh toan ella thanh vien lU'u ky
072
7.5.2
7.5.3 Chling khoan ch6' thanh toan ella khaeh hang nU'6'e ngoai
7.5.4 Chti'ng khoan eh6' thanh toan giao djeh ella t6 eh(rc khae
7.6 Ch&ng khoan phong taa eh& rut
073
074
075
076
7.6.1 Chling khoan phong toa ch6' rut dia
077
Chung khoan eha thanh toan ella khaeh hang trong nU'6'e
thanh vien lU'u ky
7.6.2 Chling khoan phong toa eha rut ella khach hang trong nU'O'e
078
7.6.3 ngoai
Chling khoan phong toa ch6' rut ella khaeh hang nU'6'c
079
7.6.4 Chling khoan phong toa eh6' rut giao dieh ella to eh(re khae
080
7.7
8
9
10
dau n~m
044
7.2.3 ngoai
7.2.4 Cht.'rng khoan t~m ngemg giao dieh ella to eht.'re khae
7.5
s6
dam baD khoan yay eua khach hang
7.2.1 Chli'ng khoan tiilm nglmg giao dieh ella thanh vi~n lU'u ky
7.2.2
SO cuOi ky
ky quy
Chling khoan
7.2
minh
trong nl'6'c
Chling khoan
6.8.4 chuc khac
7.1
7.1.1
7.1.2
7.1.3
7.1.4
Thuy~t
sO
hJ'u ky
Chung khoan
6.8.3 nL16'engoai
6.9
7
Ma
Ch\ing
Ch&ng
ChUng
Chli'ng
khoan
khoan
khoan
khoan
sLra IOi giao djeh
ehU'a lU'u ky eua khaeh hang
ehU'a lU'u ky eua e6ng ty ch&ng khoan
nh~n uy thac dau g;a
NgU'ai L~p Bi~u
~
Nguyen Thj Hai Anh
KA
totm TrU'ang
081
082
083
084
so
Ban hlJnh theo T.TU'
9512008 ITT -BTC
ngay 24 thIJng 10 nam 2008 cua BC Tal chlnh
Sua doitheo Th6ng tU'so 16212010 ITT -BTC
ngay 20 thang 10 nam 2010 cua BC Tal chlnh
CONG TY cO pHAN CHO'NG KHOAN sAl GON
flja chi: 72 Nguyen Hu~ - Ou$n 1 - TP. HI>Chi Minh
BAo cAo TAl CHINH HOP NHAT
Cho kY tai chlnh k~1thuc ngay 30 IMng 09 nam 2012
BAa cAo riNH HiNH BIEN £lONG VON CHO sO' HO'U
CHI TIEU • 9 thang nam 2012
Thuy~t
minh
56 d&u nam
nng
trong kY
Giam trcng kY
56 cu6i kY
3,526,117,420,000
340,921,476,378
(829,476,245)
(89,246,186,000)
1. Von ~~u lu cua chu 5& hCru
2. Th$ng du von co ph~n
3. Von khac cua chu 5& hCru
4, Co ph leu quy
5, Ch~nh I~ch ~anh gia lai lai san
6, CMnh I~ch tY gia hoi ~cai
7, Ouy ~~u lu, pMt trl~n
8, Ouy d\1 phong tai chlnh
9, Ouy kMc IhuOc von chu 5& hCru
10. l<;ri nhu$n sau thue chua ph.n pho;
3,526,117,420,000
340,921,476,378
383,614,879
(88,591,286,000)
1,012,450,891,924
299,797,643,658
349,747,436,264
962,501,099,318
COng
5,080,665,298,617
302,281,034,440
354,098,818,170
5,028,847,514,887
nng
Giam trong
CHI TJEU .9 thang nam 2011
Thuy~t
minh
56 dAu nam
3,511,117,420,000
340,921,476,378
CQng
qp
Bieu
4,351,381,906
289,383,181,436
289,383,181,436
1, Von ~~u lu cua chu 5& hCru
2. ThtJng du von co ph~n
3, Von khac cua chu 5& hCru
4. Co phi~u quy
5. Ch~nh I~ch ~anh gia lai lai san
6, Ch~nh I~ch tY gia hoi ~oal
7, Ouy ~~u Ill, pMI tri~n
8, Ouy d\1 phOng lal chlnh
9, Ouy khac IhuOc von chu 5& hCru
10, L<;rlnhu$n sau Ihu~ chua pMn phoi
Ngu6>i
3,138,290,782
(654,900,000)
(12,365,677,000)
trcng kY
ky
56 cu6i
ky
3,511,117,420,000
340,921,476,378
(88,591,286,000)
(76,225,609,000)
289,383,181,436
220,524,469,842
68,858,711,594
1,399,114,338,962
1,929,271,735
485,073,852,158
915,969,758,539
5,459,312,028,182
(5,437,625,671)
485,073,852,158
4,968,800,550,353
Ban Mnh theo T, Tli 569512.0..0.8
rrr .BTC
ngiJy 24 IhiJng 10 nam 2008 elia BO TiJi ehlnh
Sua rJ6i theo ThOng Iii 56 162/2010 rrr .BTC
ngiJy 20 tMng 10 nam 2010 elia BO TiJi ehlnh
co
Cong Ty
Philn Chti'ng Khalm Sal Gon
Eliachi:72 NguyenHu~,01, TP.HCM
Eli~nthoai:388242897
:Fax:38242997
MSTD3D1955155
KET QUA HO~T DONG KINH DOANH HQ'P NHAT
Quy 3 nam 2.0.12
Dan vi t1nhVNE>
1
1
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2
-3-
CHITIEU
MAsO
2
3
-
Doanh thu bao tanh phat hanh chting khoan
--Doanh thu d'ilily.jlt1;'ll.hllnhchting,l
c6ngJLQ.!!~.q~9__
__
_
_ _
N~m Ir"ac
Nam naY
5
6
--686,164,3.0.9,831
87,217,39(),996 _
174,435,1.0.5,3.0.1
-----
76,368,659,716
183,636,143,2.0.6
-
6,42.0.,.0..0..0.,00.0
.
._24,.0..0..0.,.0..0..0.
29,061,.0..0..0.
3,79.0.,428,618
_ 5,973,586,195, ---.1125,357,746
_
1,261,327,744, __
628,96_D,61J
_
'_ ~_
_'_-'~~31,749,2~6, _.J.P7,169,871
83,5.0.1,497,821 ..J23,i98e388.,2,86,
.0.2
Nam Ir"ac
7
576,378,771,672
2C,s,946,3.?.5,921
12,364,13.0.,732
1,338,632,97.0.
__
Cac khoan glam Irlr doanh Ihu
- 181 134,346,972
ICUOIQUY
',u u
NAy
21,956,345,791. _27,431,523,519
635472.0.72.0.5
49193947182
_
'
"
,,'
__
Doanh thu hO'iltdong III van__
__
Doanh Ihu Illu k' chting kholln
_
Doanh Ihu hO'iltdOng,uy~t~.f.dAugia __
DoanhthuchOthu~tidungl~san
Doanh thu khac
__
_
QUY3
N~m nau
4
.0.1
Doanh Ihu
Tranil cJ6:
Doanh thu hO'ill...dOng",6lgi6'i
chlmg khoan
Doanh thu hO'il1
dOng dau tll chting khoan,
gQRv6n
_
. __
LUY KE
•
_
_ -
17,519,425,951
21,667,574,.0.49.. ~294,D55.821.
3,741,82.0.,.0.7.0.
1,157,062,65~
_ .1(),DD~932,172.
266,914,.0.57,.0.52
-
--.-'
'.c
_3e!24,794,86D
362,644,167,623.
5,85.0.,.0..0..0
6
Doanh Ihu thuAn v~ hOal dOn9 kinh doanh - ~181134346972'
--;.0.8946 375 921
686,158,459,831
576,378,771,672
(1.0.=.0.1-02)
__
_"'.
__ '
:
~_.
612,~C,513,!!Cl
333,73C,C59,9C~
Chi Rhlhoat
_1_1 __ 129,989,727.?58. _1~&73,228,31C
Trang cJ6:
__
'
_
__
__
_
__
Chi phi
356,.0.63,1.0.9,144
158,891,378,069
378,296,987,.0.98
khWc
a li~p hO'iltdOng kinh doanh
11.1
91,.0.36,395,181
chting 0 n
_
_
_
. 256,337,4D4,Z57
Chi Rhld\l' pMng ehting khoiln
__
.J..1.L
38,953,332,577 _1,,2,218,149,759) _(44,566,927,194)
LQ'inhu~n gOp cua hOal
73,757,945,93.0.
92,273,147,611
242,648,711,768
51,144,619,214
(2.0.=1.0.-11)
Chlpl!Lquan I~ doanh nghi~p_
25
8,291,.0.65,250 _ 1,995,527,74'1'
13,239,256,784 __ 1~,l13,286,C43
7
~3~1':;~~;5~
Ihu n Ilr hO'il1
3.0.
_ 42,853,553,964 ~77,619,87C
8
9
Thu nh~p kh~c__
ChlRhl khac
31
32
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4
__
__
5
-==
1.0. LQ'Inhu~n khilc (4.0.=31-32)
---11 LQ'inhu~n Ilr cac cOng ty lien k~1
__
__
4.0.
- --
Ng""; qp Bh,u
4,9_~,9,s6,51.6_. __ 3Q.tl,4C4,513
657,594,67.0.
__
605,~45
2,353,295
98,523,417
4,249,391,846
569,954,586
89,.0.38,637,.0.61
--
3.0.7,799,.0.68
-(58,1.0.8,158,96.0.)
59665877 757 - 9.0.946 .0.97873
322,S97,483,891
2,844,299,995
_ __ ' __ '__ ' .
",
..J,944,l15&4C. _~C8C,845.7~8 __
?7,?33,1~M67
_7,~6,42C,524
,.1.1,183,528,889 _..io.956,961,597 _(56,!2(),282,S53)
_8,?1.6,()56,295
.~~.~3..s,233,228 _83,9.0.8,29.0.,528
3.0.1,.0.84,6.0.7,977 (12,888,176,824)
__ 1,233,273,.0.23
755,.0.28,926, __ 1,~~,~~.319
..,4,514,123,624
15.2 ~Q'~~hu~n sau Ihub cua c6 dOng :ua COng __
16 Lal CC1 ban Iren c6 phi6u
99,.0.9.0.,122__
~6,7C5
16,8.0.9,97.0.,498
--;;- TOng lQ'inhu~n k6 loan Iruoacihu6
- ---;(6.0.=3.0...,4.0.
.•.5.0.)
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13 C:t11
Pt1Llhu~.!NDlII!l;~nhilnh_
_
61
14 Chi phi Ihu~ TNDNho~n lai
__
62
15 l.Q'inhu~n sau thU~ TNDN(7.0.-=.6.0..61-62).. 7.0.
15.1LQ'i nJ:l~~,,-5••.•.!t'.ue~ua.c6 dOng ,thi6u~
6C~~4,659,8~~
2,35,3,301,
6 __
.
5.0.
229,4.0.9,454,984_
45,3C4,96C,2C~ ~53,261,6C2
8.0.
K6 Toan
~
rwng
~f1
HoAng Thl Minh Thuy
299,797,643,658
(17,4.0.2,3.0..0.,448
CONG TY cO pHAN CHUNG KHOAN sAl GON
Ban hanh
ngay 24 thang
Sua 66itheo
ngay 20 thtmg
Elia chi: 72 Nguyen Hu~ - Qu,;,n 1 - TP. HO Chi Minh
sAo cAo TAl CHINH HO'P NHAT
T",i ngay 30 lhang 09 nam 2012
theo T.Tll's<5 9512008 ITT -B TC
10 nam 2008 cua B(l Tai chinh
Tf16ng tll's6 16212010 ITT -BTC
10 nam 2010 cua B(l Tai chinh
sAo CAD LU'U CHUYEN TIEN T~ HQ'P NHAT
(Thea
phU'O'ng phap gian ti€!p)
Quy 3 nam 2012
Don vi t1nh:VN£l
CHI TIEU
Ma
50
LOy Koi T(P £lau Nam £loin CuOi Quy Nay
Nam na
Nam Irll'ac
I. Lll'u chuylin li~n 1(PhO{l1 dqng kinh doanh ehwng khoan
1. Lgi nhuiin trll'ac thue
01
(169,996,002,247)
2. EJitw ehinh eho cae khoim:
KhflU hao lai san co dinh
Cae khoan I,;,pdl,J'ph6ng
Lai,
10 ehenh I~eh Iy gia hoi doal chll'a Ihl,J'chi~n
Uli 10 ho",t dQng dotlutll'
Chi phllai vay
Lgi nhuiin t& hOl,lt o(lng kinh doanh trU'ac nhiPng thay 06i
3.
v6n IU'u 09ng
322,697,483,891
2,844,299,995
256,949,926,735
24,133,875,795
(38,565,677,193)
18,191,785,485
262,271,651,332
05
06
(157,144,031,904)
1,579,831,055
(42,091,287,858)
18,577,777,776
08
152,701,481,644
02
03
04
Tang, giam cac khoan phai Ihu
Tang, giam IOn kho, ehLl'ng khoan ng~n h",n
Tang, giam cac khoan phai Ira
Tang giam chi phi Ira Irll'O'e
TiE'" lai vay da tra
Thue Ihu nh,;,p doanh nghi~p da nop
Tien Ihu khae Ilr ho",1 dong kinh doanh
Tien chi khae Ilr ho",t dong kinh doanh
09
10
11
12
13
14
15
16
LU'u ehuyen tien thw.n t& hOl,lt 09n9 kinh doanh
20
(75,899,401,102)
(1,003,724,287,215)
1,219,757,616,807
8,659,119,487
(1,396,833,915)
(70,502,205,322)
200,426,722
(13,855,633,457)
215,940,283,649
259,794,226,730
666,219,936,731
979,715,409,188
364,593,441,317
15,104,576,206
(80,945,262,956)
(21,300,576,918)
7,500,
(27,624,11
2,155,565,1
.2f
II. Lll'u ehuyen li~n 1(PhO{l1 dqng dau Ill'
1. Tien chi de mua s~m tal san co dinh va cac lai san dai h",n kha
TiE'" Ihu, chi ve Ihanh Iy, nhll'O'ng ban tai san co dinh va cac
2. lai san dai han khac
3. Tien chi cho vay, mua cae cong Cu nO'ella dan vi khac
4. Tien Ihu hOi cho vay, ban cae cong Cu nO'ella dan vi khac
5. Tien chi dotluIll' gop von vao dan vi khac
6. Tien Ihu hOi dotluIll' gop von vao dan vi khac
7. Tien Ihu lai cho vay, co ILrCva IO'inhu,;,n dll'O'c ehia
LU'u ehuyen tien thuan t& hOl,lt 09n9 oau til'
21
(6,725,586,309)
22
1,665,760,606
23
26
27
28
29
30
168,222,729,221
(292,296,723,752)
305,759,500,050
108,686,715,110
137,259,113,765
(151,468,552,626)
(364,215,658,894)
338,311,869,141
t
•
T••i ngily 30 thang 09 nam 2012
Bao cao lU'u chuv6n ti6n te hoop nhoit lli6n theol
Mii
CHITIEU
s6
111. LU'u chuy6n ti6n tiJoho"t dQng tai chinh
hCfu
1. Tien thu phat hanh co phieu, nhiln von g6p cua chu
2. Nhiln g6p von Ill' co d6ng Ihieu so
Tien chi Ira von g6p cho cac chu
hCfu, mua I••i co phieu
3.
cua doanh nghi$p da phal hanh
4. Tien vay ng<1nh••n, dili h••n dU'O'cnhiln
5. Tra I••i von uy lhac cho ngU'cYiuy thac dau IU'
6. Tien chi tra nO'goc vay
7. Tien chi Ira nO'thue tai chinh
8 Co IIYC,100inhuiln da Ira cho chu
hCfu
LlFU chuydn tidn thw.n tiP ho('t di)ng tili chinh
sa
sa
sa
LU'u chuyen tiAn thuan trong
31
ky
Anh hU'ang cua Ihay doi Iy gia hoi doai quy doi ngo ••i t$
Ti6n va tU'oong dU'oong tiiln cubi
ky
6,000,000,000
32
33
34
35
36
37
40
ky
Ti6n va tU'oong dlFoong tiAn dau
Nam trU'ac
Niim nay
(654,900,000)
607,208,530,864
(429,251,580,802)
(85,038,500)
183,217,011,562
-
(85,816,286,000)
60,000,000,000
(2,060,000,000,000)
(347,356,611,000)
(2,433,172,897,000
(429,076,312,997)
50
536,416,408,976
60
1,945,764,811,547
2,969,211,607,542
61
-
-
70
2,482,181,220,523
2,540,135,294,545
NgU'6'i LaP Biilu
~
Hoang Thj Minh Thuy
CONG TY cO pHAN CHlrNG KHOAN
sAl GON
Dja chi: 72 Nguyen Hu~ - Qu~n 1 - TP. H6 Chi Minh
BAa cAo TAl CHINH HOP NHAT
c~o ky k~.toan k~t thuc ngay 30 thang 09 nam 2012
Ban thuyM minh bao cao tai chinh h9'P nhat
BAN THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT
Ban thuy~t minh nay la.mOt bO ph~n khOng the tach rai va phai <1ll'qc<1ockern vai Bao cao tai chlnh quI' 3
nam 2012 (hqp nhat) cua COng ty CO phan Chung khoan Sai gOn (goi tat la COng ty).
I.
D~C D1t:M HO~T DQNG COA DOANH NGHIJ;:P
COng ty CO phan Chli'ng khoan Sai GOn la cOng ty cO phan <1ll'qc thanh I~p tai Vi~t Nam. COng ty
<1ll'qccap Giay philp ho"t <10ng50 3041/GP-UB do Oy ban nhan dan Thanh phO HO Chi Minh cap
ngay 27 thang 12 nam 1999 va <1ll'qccap giay chli'ng nh~n Dang ky kinh doanh 50 056679, do Sa
K~ hoach va Dau tll' Thanh phO H6 Chi Minh cap <1angky Ian <1auvao ngay 30 thang 12 nam 1999.
COng ty <1ll'qccap giay philp Hoat <10ngKinh doanh 50 03/2000/GPHDKD, do Oy ban chli'ng khoan
Nha nll'ac cap ngay 05 thang 04 nam 2000 va cac giay philp kinh doanh <1i~uchinh ti~p theo.
1,
Hinh thwc scYhil'u vOn
COng ty cO phan
2.
LTnh v\l'c kinh doanh
Dich vv
3.
Ngilnh nghA kinh doanh
: MOigiai chli'ng khoan, tll' van <1l1utll' chli'ng khoan, Ill'U ky chli'ng
khoan, tv doanh chli'ng khoan, bolo lanh phat hanh chli'ng khoan. quan II' quy, quan II' danh mvc <1l1u
tll' .
4.
5.
TOng sO nhan vien
: 386
COng ty con:
T"i ngay 30/9/2012, COng ty cO 3 cOng ty con <1ll'qchqp nhat:
_ COng ty TNHH quan II' Quy 551 <1ll'qc thanh I~p theo Giay philp thanh I~p va ho"t <10ng50
19/UBCK-GP ngay 3 thang 8 nam 2007.
+ Nganh ho"t <10ng: Quan II' quy va quan II' danh mvc <1autll' .
+ VOn <1i~uI~ : 30 ty <10ng(sa hO'u 100%)
_ Quy (Iau tll' thanh vien 551 <1ll'qcthanh I~p theo giay philp thanh I~p va hOat <10ng50 1301TBUBCK ngay 27 thang 7 nam 2010
+ Mvc Mu va Iinh vvc <1autll' cua Quy: <1autll' vao chung khoan hOllc cac dang tai san <1autll khac,
ke ca bat <10ngsan
+ VOn <1i~uI~: 390 ty <10ng(sa hO'u80%)
+ Thai gian ho"t <10ngcua quy: 31 nam
_ COng ty QuOc ti> 551 (551 International Corp.) <1l1qc thanh I~p ngay 27/08/2009 theo 50 <1angky
SRV 090813396 _ 4724807 t,,1 Bang Delaware, My va theo Giay phep <1autll r" nll'ac ngoal 50
249/BKH-DTRNN-DC1 do BO K~ ho"ch va Dau tll cap ngay 31/08/2010
+ Mvc Mu va Iinh vvc <1autll: <1autll vao klnh doanh bat <10ngsan, van phOng tai My
+ VOn <1autll': tOi <1a18,5 tri~u USD. Ty I~ sa hO'u cua COng ty la 80% vOn. va la sa hO'u gian ti~p
thOng qua Quy <1autll thanh vien SS!.
+ Thai gian ho",t <10ng:30 nam
6.
COng ty lien k~t:
T"i ngay 30/9/2012 COng ty cO 1 cOng ty lien k~t Wc ti~p va 7 cOng ty lien k~t gian ti~p <1l111c
phan
anh theo phll
Trong nam 2007, cOng ty <1a(Iau tll' tr\l'c tli>p vao quy <1autll' Tam nhln SSI vai tOng 50 vOn <1autll'
la 485 ty <16ngVi~t Nam, chiem 28,53% tOng gia tri vOn gOp cua quy. Trong quI' 4 nam 2010, cOng ty
cOng <1a<1l1utll' them 160 ty <16ngVi~t Nam m~nh gia vao Quy, nhll' v~y chl~m 37,94% tOng gla tn
vOn gOp cua quy <1~nthai <1iem30/09/2012. Quy TlIm nhln SSlla quy thanh vien <10ngval tOng gia tri
vOn gOp ban <1aula , .700 ty <16ngVi~t Nam, cO thai h"n ho",t <10ng5 nam va <1ll'qcchap thu~n thanh
Trang 1
Ban thuy6t minh nay la mOt bO pMn hqp tMnh va pMi c1we c1Qc cling vOi Mo CaDtai chlnh hqp nhAt
CONG TY CO PHAN CHUNG KHOAN sAl GON
£lja chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. Ho Chi Minh
BAa cAo TAl CHINH HO'P NHAT
Che ky k~ tean k~t thuc ngay 30 thang 09 nam 2012
Ban thuyAt minh bae cae tai chinh hQ'p nhat (ti~p thee)
I~p thee Giay pMp thanh I~p va heat dOng 56 19/UBCK-GP de Oy ban ChlJ'ng khean Nha nU'ac cap
ngay 3 thang 8 nam 2007.
Cling tv CP XU/It nhap kh.4u Thtiv san s6n tre (AST!:
T::,ithO'idi~m ngay 30/09/2012 khean dau tlJ' t,,!c liAp va dilu tlJ' gian tlAp (dilu tU' cua cling Iy cen)
cua COng Iy vae COng ty CP Xuat nh~p khflU Thuy san B~n t,e la 139.826.123.805 dong, chi~m
28.58% 56 IU'Q'ngc6 phi~u dang lu'u hanh cua ABT va khean dtlU tU' nay da tra thanh khean dilu tU'
vae cOng ty Ii~n k~t tlJ' thO'i di~m 30/9/2011. COng ty CP Xuat nh~p khau Thuy san B~n tre la deanh
nghi~p ni~m y~t tr~n Sa Giae djch chlJ'ng khean TP. Ho Chi Minh, v6n di~u I~ hi~n tai cua ABT la
136.072.070.000 dong, nganh ngh~ kinh deanh la: Ch~ bi~n xuat khflu thuy san, nh~p khflu v~t tU'
hang h6a, nuOi trong thuy san, kinh deanh nha hang va dich vu.
Cling tv CP Thtiv San Hung VlJ'O'ng(HVG):
Tai thai di~m ngay 30/09/2012 khean dilu tlJ' t,,!c tiAp va dilu tlJ' gian tiAp (dilu tU' cua cOng ty cen)
cua COng ty vae COng ty CP Thuy San Hung VlJ'O'ngla 390.894.771.116 dong, chi~m 20.01% 56
IU'Q'ngco phi~u dang IU'uMnh cua HVG va khean dilu tU' nay da tra tMnh khean dilu Ill' vae cOng ty
li~n k~t tCrthai di~m 31/12/2011. COng ty CP Thuy San Hung VU'ong la deanh nghi~p ni~m y~t tr~n
Sa Giae djch chlJ'ng khean TP. Ho Chi Minh, v6n di~u I~ hi~n tai cua HVG la 791.976.690.000 dong,
nganh ngh~ kinh deanh la: NuOi trang, ch~ bi~n, xuat khau thuy san, San xuat thlJ'c an (thuy san,
chan nuOi), Kinh deanh khe lanh.
Cling tv CP Xuven ThfJi Sinh (PAN):
Tai thai di~m ngay 30/09/2012 khean dilu tlJ' t,,!c tlAp va dilu tlJ' gian tiAp (dtlU Ill' cua cOng ty cen)
cua COng ty vae COng ty CP Xuy~n Thai Blnh la 37.692.602.086 dong, chi~m 20.38% so IU'Q'ngco
phi~u dang IU'uhanh cua PAN va khean dilu tU' nay da Ira thanh khean dilu tU' vae cOng ty Ii~n k~t tCr
thai di~m 31/12/2011. COng ty CP Xuy~n Thai Binh la deanh nghi~p ni~m y~t tr~n Sa Giae djch
cMng khean TP. Ho Chi Minh, von di~u I~ hi~n tai cua PAN la 115.500.000.000 dong, nganh ngh~
kinh deanh la: Mua ban nha a, nh~n quy~n SLrdung dat d~ xay du'ng nha a d~ ban heac che thu~;
Djch Vu v~ sinh nM cLra; Kinh deanh bat dOng san; Che thu~ xe c6 ngU'ai lai d~ v~n tai Mnh khach,
hQ'pdong cha khach di tham quan, du Ijch. Che thu~ xe 0 to; Heat dOng Xli' Iy chat thai ran, 16ng,khi
thai cOng nghi~p (khOng heat dOng tai tru sa); Djch Vu sLra chfra nha; djch Vu ch6ng m6i mQt, di~t
cOn trung; Djch Vu trang t,l nha cLra, pheng canh, vU'an canh, nen bO cOng vi~n, vU'an thu; Dich Vu
quan Iy nM cae lang, can hO; Mua ?an thi~t bj v~ sinh cOng nghi~p; Mua ban quiln ae; £lai Iy ky gai
hang h6a; Djch Vu tin hQc: tU' van lap dat philn clJ'ng, philn m~m may t1nh; Djch Vu thU'O'ngmai; TU'
van dilu tU' (trCrtU' van tai chlnh; £lai 15' pMI hanh sach bae c6 nOi dung dU'Q'cphep IU'uhanh.
Cling tv cIS ph.4n San xu.4t Kinh deanh Xu.4tnhap khAu Sinh Thanh (G/L/:
T,1ithai di~m ngay 30/09/2012 khean dilu tlJ' t,,!c tiAp va dilu tlJ' ~ian tiAp (dilu tU'cua cOng ty cen)
cua COng ty vae COng ty CP San xuat Kinh deanh Xuat nh~p khau Binh Thanh la 84.652.912.584
dang, chi~m 20.05% 56 IU'Q'ngco phi~u dang IU'u hanh cua GIL, va khean dau tU' nay da tra thanh
khean dau tU' vae cOng ty li~n k~1 tCrthai di~m 31/03/2012. COng ty CP San xuat Kinh deanh xuat
nh~p khilu Binh Thanh la deanh nghi~p ni~m y~t Ir~n Sa Giae djch chlJ'ng khean TP. HO Chi Minh,
v6n di~u I~ hi~n tai cua GIL la 139.245.880.000 dang, nganh ngh~ kinh deanh la: Nh~p khflu may
m6c, Ihi~1 bj, nguy~n li~u, v~1 tU'... Djch Vu thU'O'ngmai va cam do, Xay dl,l'ng, trang trl nOi that, san
lap mat bang, kinh deanh dia 6c, HQ'ptac dau tU' linh Vl,fC nM hang, khach san, du Ijch.
C6nq ty cd phan Giang cay trong Trunq (FO'ng (NSC):
Tai thai di~m ngay 30/09/2012 kheim dau tlJ' t,,!c tiAp va dilu tlJ' gian tiAp (dilu tU' cua cOng ty cen)
cua COng ty vae COng ty CP Giong cay trong Trung U'O'ngla 71.633.634.434 dong, r.hi~m 20.05% so
IU'Q'ngco phi~u dang IU'uMnh cua NSC, va khean dau tU' nay da tra thanh khean dau tU' vae cOng ty
li~n k~t tCrthai di~m 31/03/2012. COng ty CP Giong cay trong Trung U'O'ngla deanh nghi~p ni~m y~t
Ir~n Sa Giae dich chlJ'ng khean TP. Ho Chi Minh, v6n di~u I~ hi~n tai cua NSC la 82.561.610,000
dong, nganh ngh~ kinh deanh la: San xuat, kinh deanh, XNK cac leai gi6ng cay trong nOng, lam
nghi~p, San xuat, kinh deanh, XNK cac leai nOng san, v~1 Ill' thi~t bi nOng nghi~p, Ch~ bi~n, kinh
deanh nOng san, Kinh deanh djch Vu 10'hanh nOi dia, qu6c t~ va cac djch Vu phuc Vu du Ijch, £lai 15'
ban buOn ban Ie hanh h6a va kinh deanh xang dau.
Trang 2
B~n thuy~1minh n~y I~ mot bo pMn hc;rpthllnh v~ pM; cJU'I;1CcJec cung vai Me cae tai chlnh hc;rpnhAt
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CONG TV
cO PHAN CHlrNG
KHOAN
sAl
GON
£lja chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HO Chi Minh
BAa cAo TAl CHINH HOP NHAT
Cho ky ke toan ket thuc ngay 30 thang 09 nilm 2012
Ban Ihuyel minh bao cao tili chlnh hQ'p nhal (Iiep theo)
Co
Cong ty
ph"n Giong cay trong Mi~n Nam (SSC/:
T\'i theYidiem ngay 30/09/2012 khoan dau lIP Irlfc liitp va dau lIP gian liitp (dau tlf cua cOng ty con)
cua COng ty. vao COng ty CP GiOng cay trOng Mien Nam la 94.205.953.911 dOng, chiem 20.07% 50
Ilfc;mgcOphleu d.~ng IlfU hanh cua SSC, va khoan dau tlf nay dil tro Ihanh khoan dau Ilf vao cOng ty
h~n ke! Ilfthal .dlem ~1/03/2012. COng ty CP GiOng cay trOng Mien Nam la doanh nghl~p ni~m yel
tr~n SO'Glao dlCh chlfng khoan TP. HO Chi Minh, vOn dieu I~ hi~n lai cua SSC la 149.923.670.000
d~ng, nganh nghe kinh doanh lao N?hi~n ClfU, san xuat, kinh doanh, XNK giOng cay trOng cae ioai,
San xuilt, klnh doanh, XNK nOng san, v~t tlf nOng nghi~p, Thiet ke, che tao, lilp dilt, XNK cae loai
may m6c thiet bi che bien hat gi6ng va nOng san, San xual, gia cOng, sang chai, d6ng g6i thuOc bao
v~ Ihl,J'cv~t.
CTCP ch6 bi6n HiJng xuilt khilu Long An (LAF):
Tai thai diem ngay 30/09/2012 khoan dau lIP Irlfc liitp va dau lIP gian liitp (dau tlf cua cOng Iy con)
cua COng ty vao COng ty CP Che biitn Hang xuat khau Long An la 44.497.769.843 d6ng, chiem
20.02% 50 Ilf<;mgcO phieu dang IlfU hanh cua LAF va khoan dau tlf nay tro thanh dau tlf vao cOng ty
li~n ket t(YtheYidiem 30/6/2012 COng ty CP Che bien Hang xuat khau Long An la doanh nghi~p ni~m
yet tr~n So Giao dich chlfng khoan TP. HO Chi Minh, vOn dieu I~ hi~n lai cua LAF la
147.280.190.000 d6ng, nganh nghe kinh doanh lao San xual, xual khau hat dieu va cac san pham
che bien t(Yhal dieu.
7,
£lil~ diitm hoal dQng cua doanh nghi~p lrong
nhAl
ky co anh hIPcYngditn Baa cao lill chlnh hQ'p
Ket qua hOat d{>ng kinh doanh hO'Pnhat sau thue quy 3/2012 cua COng ty lili 45.304,960.205 dOng,
chi bang 54% so vai cung ky quy 3/2011 (quy 3/2011 lili : 83.153.261.602 dOng) do cac nguyen
nhAn sau:
+ KhOi IlfO'ng giao djch giam nen doanh Ihu mOiglal chlfng khoan giam.
+ Xu hlfang cua thi trlfang giam nen chi phi dl,J'ph6ng cao hO'nchi phi dl,J'ph6ng cua quy 3/2011.
So sanh veri quy 2/2012 lien ke IhllO'i nhu~n sau thue quy 3/2012 chi bang 65% 100inhu~n sau thue
quy 2/2012 do tinh hinh Ihj t",ang quy 3/2012 giam so vai quy 2/2012 trong d6 doanh thu mOi giai
chlfng khoan, doanh thu hOat d{>ng dau tlf chlfng khoan va 100inhu~n t(Y cac cOng Iy li~n ket cOng
giam so vai quy 2/2012
II.
NAM TAl CHiNH, £lON V! TI~N T~
1.
Nam till chinh
sO' Dl)NG TRONG K~ ToAN
Nilm tai chinh cua COng Iy bat dau t(y ngay 01 thang 01 va ket thuc vao ngay 31 Ihang 12 hang nilm.
Nam tai chlnh ket thuc ngay 31 thang 12 nilm 20121a nilm lai chinh thlf 13 cua COng ty.
2.
III.
DO'n vi lilln I~ siP dl)ng Irong kAloan
£lO'nvi tien
siP dung trong kA toan la £l6ng Vi~t Nam (VN£l).
CHuAN Mllc vA CH~ DQ K~ ToAN Ap Dl)NG
Ie
1.
ChA dii kAloan ap dl)ng
COng ty ap dung Che d{>ke toan doanh nghi~p Vi~t Nam ap dung cho cac cOng ty chlfng khoan ban
hanh theo thOng Ilf 95/2008m-BTC
ngay 24 thang 10 nilm 2008, ThOng tlf 162/2010rrT-BTC ngay
20 thang 10 nam 2010 cua B{>Tili chlnh thay the cho QuyAt dinh 50 99/2000/Q£l-BTC ngay 13 thang
6 nam 2000 cua Be;>
Tili chinh.
2.
Tuyen bO vll vi~c luan Ihu chuan mlfc kit loan va chA dQ kit Im;n
Ban TOng Giam dOc dam bao da tuan thu day du y~u cau cua Che d{> Ke toan Doanh nghi~p Vi~1
Nam ap dung cho cac cOng Iy chlfng khoan va cac Chuan ml,J'Cke toan Vi~t nam ban hanh theo:
~
Quyel dinh 50 149/2001lQ£l-BTC ngay 31 Ihang 12 nilm 2001 ve vi~c ban hanh bOn Chuan
mu'c Ke toan Vi~1 Nam (£lO't1);
Trang 3
Biln thuy6t mlnh mly la ml)t bl) pMn hO'PthSnh va phSl c1we c10Ccling vol Ma caa 181 chlnh hO'Pnhilt
•l
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j
CONG TY cO pHAN CHUNG KHOAN sAl GON
£>[achi: 72 Nguy~n Hu~ - Quiln 1 - TP. HO Chi Minh
BAa cAo TAl CH[NH HO'P NHAT
Cho ky k~.IOan k~t Ihuc ngay 30 thang 09 nam 2012
Ban thuyAt minh bao cao tai chinh hQ'p nhat (Ii~p theo)
•.
Quy~t djnh s6 165/2002/Q£>-BTC ngay 31 Ihang 12 nam 2002 v~ vi~c ban hanh sau Chmln
ml,J'CK~ toan Vi~t Nam (£>c;r12);
•.
Quy~t ~inh s6 234/2003/Q£>-BTC ngay 30 thang 12 nam 2003 v~ vi~c ban hanh sau Chufm
ml,J'CKe loan VI~I Nam (£>c;rl3);
•.
Quy~1 djnh s6 12/2005/Q£>-BTC ngay 15 thang 2 nam 2005 v~ vi~c ban hanh sau Chuan ml,J'C
K~ toan Vi~t Nam (£>c;rt 4); va
•.
Quy~t c:linhs6 100/2005/Q£>-BTC ngay 28 thang 12 nam 2005 v~ vl~c ban hanh b6n Chuan
ml,J'cK~ loan VI~I Nam (£>c;rt 5).
Bang can d61 k~ toan, bao cao k~t qua hoat dOng kinh doanh, bao cao lU'u chuy~n ti~n I~ va Ihuy~1
mlnh bao cao lai chlnh hc;rpnhat dU'c;rcIrinh bay kem theo va vi~c su. dung cac bao cao nay khOng
danh cho cac d61tU'c;rngkhong dU'<)'ccung cap cac lhOng tin v~ cac Ihu luc va nguyen lac va thOng I~
k~ toan lai VI~t Nam va han nCl'akhong dU'c;rcchu d[nh Irinh bay tlnh hinh lal chlnh, k~t qua hOat
dOng kinh doanh va lU'u chuy~n II~n t~ Iheo cac nguyen tac va Ihong I~ k~ loan dU'c;rcchap nhiln rOng
rai & cac nU'ac va lanh th6 khac ngoal VI~t Nam.
3.
H!nh thLPCk~ toan ap dl}ng
Cong ty su. dung hinh Ihuc nhill ky chung.
IV.
cAc CHiNH SACH K~ ToAN Ap Ol,lNG
1.
CO's& hQ'p nhat
Bao cao tal chlnh hc;rpnhat bao gOm bao cao 1031
chlnh cua Cong ty c6 philn Chung khoan Sai Gon
(cong Iy me) va cac cong ty con tal ngay 30 thang 09 nam 2012.
Cong Iy con dU'c;rchc;rpnhal toan bO k~ tty ngay Ihanh Iilp, 103
ngay Cong ty me thl,J'cSI,J'nam quy~n
ki~m soal cong Iy con, va ti~p luC dU'c;rchc;rpnhat cho d~n ngay Cong ty me Ihl,J'cSI,J'cham dU1
quy~n ki~m soal d6i vai cong ty con.
Cac bao cao tal chlnh cua cong ty me va cac cong ty con su. dung d~ hc;rpnhal c:lU'c;rc
Iilp cho cung
mOt ky k~ loan, va dU'c;rcap dung cac chlnh sach k~ toan mOt cach Ih6ng nhilt.
s6 dU' cac tai khoan Iren Bang can d6i k~ toan giCl'acac dan vi trang cung Cong Iy, cac glao dich
nOi bO, cac khoan lai hoilc 16nOi bO chU'a Ihl,J'Chl~n phat sinh tlf cac glao djch nay dU'c;rcloal trlf
hoan loan.
Lc;rlIch c6 dong Ihl~u s6 103philn Ic;rllch trong lai, hoilc 16,va lrang lal san Ihuiln cua cong ty con
khong du'c;rcnam giCl'b&1Cong Iy va dU'c;rcIrinh bay rleng bl~t Iren bao cao k~1qua hoal dOng kinh
doanh hap nhat va dU'c;rctrlnh bay rleng bi~t val philn v6n chu s& hCl'ucua cac c6 dong cua cong ty
me lrang philn v6n chu s& hCl'utren bang can d6i k~ loan hc;rpnhat
2.
Ti~n va cac khoan tU'O'ng dll'O'ng t!~n
Ti~n va cac khoan tU'ang dU'ang li~n bao gOm ti~n mill lal quy, ti~n gu.1ngan hang, ti~n gu.1cua
nha dilu tU' v~ giao djch chung khoan, cac khoan dilu IU' ngan han co thai han g6c khong qua ba
lhang, co tinh Ihanh khoan cao, co kha nang chuy~n d6i d~ dang thanh cac 1U'c;rng
ti~n xac d[nh va
khong co nhi~u rui ra trong chuy~n d61thanh tl~n.
3.
Cac khoan pha! thu
Cac khoan phal thu dU'c;rcIrlnh bay tren bao cao la; chlnh hc;rpnhat Iheo gia Iri ghl s6 cac khoan
phai Ihu tlf khach hang va phal thu khac sau khl can Irlf cac khoan dl,J'phong dU'c;rcIilp cho cac
khoan phal thu kho dol.
OI,J'phong nc;r phai thu kho dol th~ hi~n philn gia tri cua cac khoan phai Ihu ma Cong ty dl,J'ki~n
khong co kha nang thu hOi tal ngay k~t thuc ky k~ toan. Tang hoilc giam s6 dU'lai khoan dl,J'phong
c:lU'c;rc
hach loan vao chi phi quan Iy doanh nghl~p trong kyo
Trang 4
B~n IhuyAI minh mly /a mCI bC pMn hap IMnh va pMi dU<;1C
doc cling vai bilo CaDlai chlnh hap nh~t
CONG TY c6 pHAN CHUNG KHOAN sAl G6N
£lia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HO Chi Minh
BAo cAo TAl CHINH HQP NHAT
Cho ky k~ loan k~t Ihuc ngay 30 thang 09 nam 2012
Ban Ihuy~1 minh bao cao lill chinh h9'P nhal (Ii~p Iheo)
4.
Till san cO dlnh hii'u hinh
Till san cO dinh hCruhlnh dll'O'c Ih~ hi~n Iheo nguy~n gia Irlf di gia tri hao mOn lOy k~.
Ngu~~n gla tal san cO dinh bao gOm gla mua vil nhCrngchi phi cO li~n quan tr\l'c ti~p d€!n vi~c dll'a
till san vao hoal dl)ng nhll' d\l' kiEIn.
Cac chi p~1mua ~am, nang cap va dOi mai tai san cO dinh dll'O'c ghl lang nguy~n gia cua tai san va
chi phi bao Irl, sll'a chCra dll'O'c hach loan vao k€!1qua hOat dOng kinh doanh hO'P nhal khi phal
Sinh.
5.
Khi lai san dllO'C ban hay Ihanh Iy, nguy~n gia va gia Iri hao mOn lOy k~ dllO'C xOa sO va cac khoan
lai 16p~at sinh do Ihanh Iy tai san dllO'C hach toan vao k~t qua hoal dl)ng kinh doanh hO'Pnhal.
Tili san c6 dinh vO hlnh
Tili san cO dinh vO hlnh dll'O'c ghi nh~n theo nguy~n gia trlf di gia Iri khau hao lOy k~.
Nguy~n gia lai san cO dinh vO hlnh bao gOm gia mua va nhCrng chi phi cO li~n quan Ir\l'c li€!p d~n
vl~c dlla tai san vao stJ dung nhll d\l' ki~n.
Cac chi phi nang cap va dOl mal lal san cO dinh vO hlnh dllO'C ghi lang nguy~n gia cua lal san va
cac chi phi khac dllO'C hach loan vao k~1qua hOat dl)ng klnh doanh hO'Pnhat khl phal sinh.
Khl tal san cO dinh vO hlnh dllO'C ban hay Ihanh Iy. nguy~n gla va gla Iri khau hao lOy k€!dll'O'c xOa
sO va cac khoan lai 16 phal sinh do Ihanh Iy lal san dllO'C hach toan vao k~t qua hoal dl)ng klnh
doanh hO'Pnhat.
6.
Khau hao va khau In"
Khau hao va khau Irlf lal san cO dinh hCruhlnh. tal san cO dinh vO hinh vil bal dl)ng san d~u III dll'O'c
trlch Iheo phllang phap khau hao dll'img Ihang trong suOt Ihal glan hCrudung ll'ac Unh cua cac lal san
nhll sau:
7.
8.
3 nam
May mOc thi~t bi
6 nam
Phllang Mn v~n tal
3 - 5 nam
Thi~t bj, dung Cu quan Iy
3 - 5 nam
Ph~n m~m
khOng khau hao
Quy€!n SlYdung dal vO thai han
27,5 nam
Bat dl)ng san d~u Ill'
Thue lili sim
Cac khoan li~n thu~ theo hO'PdOng Ihu~ hoat dl)ng dll'O'c hach toan vao k~t qua hoal dl)ng kinh
doanh hO'Pnhat Iheo phllang phap dll'ang Ihang Irong Ihal han cua hO'PdOng Ihu~.
Vau Ill' ch(Png khoan va d'l' phOng glam gia ch(Png khoan
ThOng tll' 95/2008/TT-BTC cho phep cac c6ng Iy ch(rnQ khoan th\l'c hl~n hach loan k€! loan cac
khoan d~u III ch(rng khoan Iheo mI)l trong hal nguy~n lac la gia gOCho~c gla Iri hO'PIy. Theo dO,
COng ty dal\l'a chQn phllang phap gla gOc d~ ghl nh~n cac khoan d~u III ch(rng khoan.
Chung khoan kinh doanh va ch(rng khoan c1~util' dai han
Cac ch(rng khoan klnh doanh va ch(rng khoan d~u III dal han dll'O'c ghl nMn ban d~u Iheo gia gOc.
Cac khoan cO l(rc bang II~n va Iral t(rc nh~n dll'O'c trong ky dll'O'c ghl nh~n giam gla vOn ch(rng
khoan dOi vai khoan lal dOn Uch IrllaC ngay mua va ghl nh~n tang doanh Ihu d~u Ill' dOl val ph~n
lal k~ l(r ngily mua.
DV phOng giam gia chung khoan
D\l' phOng glam gia ch(Png khoan dll'O'c I~p cho Ilfng loal ch(rng khoan dllO'C mua ban tr~n Ihj
tmang va cO gla tri thi Irllang thflp han gia Iri ghi sO.
sa
Gla I~ Ihi Irllang cua ch(Png khoan vOn nl~m y~1 dll'O'c xac dinh Ir~n ca
Iham khao gia kh&p
I~nh (gla blnh quan dOl val Sa giao djch ch(rng khoan Ha NI)I, gla dOng clYa dOl val Sa glao dich
ch(rng khoan Thanh phO HO Chi Minh) tal ngay 30 thang 09 nam 2012.
Trang 5
Ban Ihuyt" minh Oily la mOl bO philn h'lP lhilnh va pM; diKlC c1QC cung va; Mo cao la; chlnh hr;1pnhal
•,
CONG TY CO pHAN CHlrNG KHOAN
sAl
GON
Elja chi: 72 Nguy~n Hu~ • Qu~n 1 • TP. HO Chi Minh
BAa cAo TAl CHfNH HOP NHAT
Cho ky k~ loan k~t thuc ngay 30 Ihang 09 nam 2012
Ban thuy~t minh baa colo tal chlnh hl"P nhat (I;~p Iheo)
sa
Gia I~ Ihj tru.ang ella cac chlrng. kho~n von chlla niem y~1dllC;>Cxac djnh tren co
gia giao dich
blnh qui'm Iren Ihi I~llang glao d!ch cua cac cOng ty dai chung chlla niem y~1 (UPCom) doi va; cac
COng Iy da dang. ky glao d!ch,lren Ihl truang giao dich clla cac cOng Iy dai chung chlla niem y~l,
ho~c gla trung bmh Iren cO' sa gla glao dlCh dllC;>Ccung cap toi thi~u bai ba cOng ty chlrng khoan
tallhal dl~m 30 thang 09 nam 2012 doi vai cac cOng ty chlla dang ky giao dich tren Ihi trllang giao
drch clla cac cOng Iy dai chung.
Cac .~hung khoan khOng cO gia Iham khao tCYcac nguOn Iren se ~llC;>Cdanh gia kha nang va mtic
dO glam gla dl,l'a tren VI~Cxem xet tlnh hlnh tai chlnh va gia Iri so sach clla 10 chtic phat hanh lai
ngay 30 thang 09 nam 2012.
9.
ElAu tll vola cac cOng ty, quy dAu tll trong dO COng ty cO anh hlleYng dang k6 ( COng ty lien k6t)
COng ty lien k~lla cac cOng ty mol trong dO nha dau III cO anh hu'ang dang k~ nhllng khOng phal la
cOng ty con hay cOng ty lien doanh clla nha dau til. ThOng thu'ang, COng ty dllC;>Ccoi la cO anh
hll&ng dang k~ n~u
hO'utren 20% quy~n be>phi~u dan vi nhan dau til.
sa
a
Cac khoan dau III vao ding ty lien k~1dllC;>C
ghi nh~n Iheo phu'ong phap von chll
sa hO'u,
sa
Theo phllong phap von chll
hO'u, khoan dau III dllC;>Cghi nhan ban dau tren bang can doi k~
loan hc;>pnhal giO'a nien dO theo gia goc, sau dO dllC;>C
di~u chinh theo nhO'ng thay doi clla phan
hO'uclla COng ty trong lai san thufm clla cOng ty lien k{,t sau khi mua, Lc;>ithe thllong mai phat sinh
dllC;>Cphan anh Irong gia tri con lai clla khoan dau til va dllC;>Cphan bo lrang khoang thai gian ba
(03) nam. Bao cao k~1 qua kinh doanh hc;>pnhal giO'a nien dO phan anh phan
hO'u clla COng ty
Irong k{,1qua hoat dong kinh doanh clla cOng ty lien k~t sau khi mua.
sa
sa
sa
Phan
hO'u clla nha dau tlllrong Ic;>inhu~n/(IO) clla cOng Iy lien k~1 sau khi mua dllC;>Cphan anh
Iren bao cao k~1 qua kinh doanh hc;>pnhal giO'a nien dO. Thay doi lOy k~ sau khi mua dllC;>Cdieu
chinh vao gia tri con lai clla khoan dau til vao cOng ty lien kM Co ttic dllC;>Cnh~n ICYcOng Iy lien k~1
dllC;>C
can IrCYvao khoan dflU til vao cOng Iy lien ket.
Cac bao cao lai chlnh clla cOng Iy lien k~1dllC;>CI~p cung ky vai bolo cao clla COng Iy va Slr dung
cac chlnh sach k~ toan nhat quan. Cac dieu chinh hc;>pnhal thich hc;>pda dllC;>Cghi nMn d~ bao
dam cac chlnh sach k~ toan dllC;>Cap dung nhal quan vai COng Iy trong trllang hQ'p cAn thiet.
10. Cac hl"P dOng mua va ban lai
NhO'nglai san dllC;>Cban dOng Ihai cam k~1se mua lai vao mOl thai di{,m nhal dinh trong tllong lai
(caC hc;>pd6ng mua lai) khOng dllQ'C ghi giam Iren bao cao tai chinh, Khoan lien nh~n dllC;>Ctheo
cac hc;>pdOng mua lai nay dllC;>Cghi nhan la khoan nc;>phai tra tren bang can doi k~ toan va phAn
chenh I~ch g;O'agia ban va gia cam k~t mua lai Irong tllong lai dllC;>Cghi nh~n la lai san, ho~c chi
phi, cha kel chuy{,n va dllQ'C phan bo vao kel qua hOat dong kinh doanh trang suollhai gian hi~u
Il,I'cclla hc;>pdOng mua lal.
NhO'ngtai san dllC;>Cmua dOng Ihai cam k~1se ban lai vao mOl thai di{,m nhat djnh trong tllO'ng lai
(cac hc;>pdOng ban lai) khOng dllC;>C
ghi tang tren bao cao tai chhlh. Khoan lien thanh loan theo cac
hc;>pd6ng ban lai nay dllC;>Cghi nh~n la lai san tren bang can dO; k{, toan va phAn chenh I~ch giO'a
gia mua va gia cam k~1 ban lai dllQ'C ghi nMn la doanh thu. hoac khoan phai Ira. cha k~1chuy{,n
va dllC;>Cphan bo vao k{,t qua hOat dong kinh doanh Irong suOI Ihai gian hi~u Il,I'c clla hc;>pd6ng
ban lal.
11. Cac khoan phai tra va chi phi trich trlleYc
Cac khoan phai tra va chi phi trich truac dllC;>Cghi nh~n cho so ti~n phai tra Irong tllong lai lien
quan d~n hang hOa va drch vu da nh~n dllC;>C
khOng phu Ihuoc VilO vi~c COng Iy da nhan dllQ'C hOa
dan clla nha cung cap hay chlla.
Trang 6
Ban Ihuy~t m;nh nay fa
mOl bO philn
h<;fp IMnh
va pM;
dU'<;1C
doc cling va;
Mo
CaD
la;
chfnh h<;fp nhAI
CONG TV cO pHAN CHLrNG KHOAN sAl GON
£lia chi: 72 Nguy~n Hu$ - Qu~n 1 - TP. HO Chi Minh
BAa cAo TAl CHINH HO'P NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 09 nam 2012
Ban thuyAt mlnh bilo cao tal chlnh hQ'p nhat (ti~p theo)
12. TrQ' cap thOi viqc phal tra
Tn;>,cap thOi vi(;c cho nhan vien dl1c;rctrlch trl10C vao cuOi mOi ky bolo colo cho toan bO ngl10i lao
dOng da lam vi(;c tai cOng ty dl1c;rchon 12 thang cho d~n ngay 31 thang 12 nam 2008 vol mlYc
trlch cho mOi nam lam vi(;c t1nh d~n ngay 31 thang 12 n<'lm2008 bang mOt nLra mlYc Il10ng binh
q~n~agiai~n~uNngtlnh~n~~~~m~~~~loo~ng~~~M~o~~,
Lu~t Bao hi~m xa hOi va cac v<'lnban hl10ng dan cO lien quan. Tll' ngay 1 thang 1 n<'lm2009, mlYC
Il10ng blnh quan thang d~ tlnh trc;rcap thOi vi$c se dl1c;rcdi~u chinh vao cuOi mbi ky bao colo theo
mlYc blnh quan cua sau thang g~n nhat t1nh d~n thoi di~m I~p bao cao. Tang hay giam cua khoan
trlch trl10c se dl1c;rcghi nhM vao bao colo k~t qua kinh doanh hc;rpnhat.
13. Cac nghlqp vlJ b~ng ngoal tq
Cac nghi$p VIJphat sinh bang cac don vi tiAn t$ khac voi don vi tiAn t$ k~ toan cua GOng ty (VN£l)
dl1c;rchach toan theo ty gla glao dich cua ngan hang thl10ng mai vao ngay phat sinh nghi$p vu. Tai
ngay k~t thuc ky k~ toan, cac khoan muc tien te c6 gOc ngoai t$ dl1c;rcdanh gia lai theo ty gia blnh
quan lien ngan hang tai thOi di~m nay. Tat ca eac khoan chenh I$ch ty gla thvc t~ phat sinh trong
ky va chenh I(;ch do danh gla lai sO dl1 tien t$ c6 gOc ngoai te cuOi ky dl1c;rchach toan vao k~t qua
hOat dOng kinh doanh hc;rpnhat.
14. CO phiAu ngan quy
Cac cOng Cu vOn chu
hO'u dl1c;rcGOng ty mua lai (cO phi~u ngan quy) dl1c;rcghi nh~n theo
nguyen gia va trll' vao vOn chu
hO'u. GOng ty khOng ghi nhan cac khoan l<'Ii/(IO)khi mua, ban,
pMt hanh hoac huy cac cOng Cu vOn chu
hO'ucua mlnh.
sa
sa
sa
1
15. PMn chia IQ'I nhu~n
Lc;rinhu~n thu~n sau thu~ thu nhap doanh nghiep sau khi da trlch I~p cac quy theo £lieu Ie GOng ty
va cac quy djnh cua phap lu~t Viet Nam se phan chia theo Nghi quy~t cua £lai hOi cO dOng.
16. Ghl nh~n doanh thu
,
Doanh thu dl1c;rcghi nh~n khi COng ty c6 kha n<'lngnh~n
dl1c;rcmOt cach chac chan. Doanh thu
se thu dl1c;rcsau khi trll' di cac khoan chi~t khau thl10ng mai, giam gia hang ban va hang ban bj tra
lai. Gac diAu ki(;n ghi nh~n Cu th~ sau day cOng phai dl1c;rcdap lYng khi ghi nh~n doanh thu:
Doanh thu cung dp dich
V(/
Khi c6 th~ xac dinh dl1c;rck~t qua hc;rpdOng mOt cach chac chan. doanh thu se dl1c;rcghi nh~n dva
vao mlYc dO hoan thanh cOng viec. Trong trl10ng hc;rpkhOng th~ xac dinh dl1c;rck~t qua hc;rp
mlYc c6 th~ thu hOi dl1c;rccua cac chi phi
da dl1c;rcghi nh~n.
a
Thu nhap tti' kinh doanh chung khoan
Thu nhap tll' kinh doanh chlYng khoan dl1c;rcxac dinh dva tren mlYc chenh I(;ch gia ban va gia vOn
blnh quan cua chlYng khoan.
TitJn
tai
sa
Doanh thu dl1c;rcghi nhan khi tien lai pMt sinh tren co
dOn Uch (c6 t1nh d~n Ic;ritlYCrna tai san
dem lai) trll' khi kha n<'lngthu hOItien lal khOng chac chan.
co tue
Doanh thu dl1c;rcghi nhan khi quyen dl1c;rcnhan khoan thanh toan cO tlYCbang tien cua GOng ty
dl1c;rcxac lap.
Tidn cho thue
Thu nh~p tll' tien cho thue tai san theo hc;rpdOng thue hoat dOng dl1c;rchach toan "ao k~t qua hoat
dOng kinh doanh hc;rpnhat theo phl10ng phap dl10ng thang trang suOt thOi gian cho thue.
Trang 7
Ban thuyAt m;nh nay la m~t b~ pMn h()'p thilnh va phil; d/ftlC doc cflng va; bila cila til; chlnh hOp nhAt
)
CONG TV cO pHAN CHLYNG KHOAN sAl GON
€lia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HO Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Cho ky k~ toan k~l thuc ngay 30 lhang 09 nam 2012
San lhuyt.l minh bao cao tai chinh hQ'p nhal (tl~p lheo)
17. Thut. lhu nh~p doanh nghi~p
Thu6 thu nMp hi~n htJnh
Tal san lhu~ lhu nh~p va lhu~ lhu nh~p phal nOp cho nam hi~n hanh va cac nilm lrU'ac dU'<;ycxac
dinh bilng sO li~n dl,l' kl~n pMi nOp cho (ho~c dU'<;yclhu hOI I,,,) cO' quan thu~, dl,l'a tnon cac mu-c
thut. sual va cac lu~l thu~ cO hi~u Il,I'cd~n ngay k~llhuc ky k~ loan.
Thu~ Ihu nh~p hl~n hanh dU'<;ycghl nh~n vao k~t qua hOal dOng kinh doanh ngoal lrLYIrU'erngh<;Yp
lhu~ lhu nhap phat sinh Ii@nquan d~n mOl khoan muc dU'<;ycghi thang vao vOn chu sa hO'u, trong
trU'erngh<;Ypnay, Ihu~ thu nh~p hi~n himh cOng dU'<;yc
ghl nh~n lrl,l'c ll~p vao vOn chu sa hO'u.
COng ly chi dU'<;ycbu lrLYcac lal san lhu~ thu nhap hl~n hanh va lhu~ lhu nh~p hi~n hanh phal Ira
khl doanh nghi~p cO quy~n h<;Ypphap dU'<;ycbu lrLYgiO'a lai san lhu~ lhu nh~p hl~n hanh va; lhu~
lhu nh~p hl~n hanh phal nOp va doanh nghi~p dl,l' dinh lhanh loan lhu~ lhu nh~p hl~n hanh phal Ira
va lal san thu~ lhu nh~p hl~n hanh lr@ncO'sa lhuiln.
Thu6 thu nh~p hal'in
'ai
Thu~ Ihu nhaP hailn lai dU'<;ycxac dinh cha cac khaan ch@nhI~ch lam IMI tal ngay k~llhuc ky k~
laan glO'a cO' sa linh lhu~ lhu nhaP cua cac tal san va n<;yphal Ira va gla lri ghl sO cua chung cha
muc dlch laP baa caa lal chlnh h<;Yp
nhilt.
Thu~ lhu nhaP hailn lal pMI Ira dU'<;yc
ghl nhan cha lat ca cac khaan ch@nhI~ch lam lMi chiu thu~,
ngoal trLY:
•.
Thu~ Ihu nhap hailn lal phal Ira phal sinh lLYghl nh~n ban dilu cua mOl tal san hay n<;yphal Ira
lli mOl glaa dich ma glao dich nay khOng cO anh hU'ang d~n II'I nhuan k~ laan ha~c I'll nhu~n
linh Ihu~ thu nh~p (ha~c 10linh lhu~) lal lMI dl~m phal sinh giaa dich;
••
•.
Cac chenh I~ch lam therl chiu lhu~ gan Ii~n vai cac khaan dau 1U'vaa cOng ty can, cOng ty lien
k~1 va cac khaan vOn gOp lien daanh khi cO kha nilng kl~m saat lherl gian haan nhaP khaan
chenh I~nh lam tM; va chac chiln khoan chenh I~ch lam lhO'i se khOng dU'<;ychaan nhap trang
tU'O'nglal cO lh~ dl,l' daan.
.,
Tal san thu~ lhu nhaP hailn lal ciln dU'<;ycghl nhan cha lal ca cac chenh I~ch lam tMI dU'<;yckhau
lrli, gla Iri dU'<;yckhau lrlY chuy~n sang cac nilm sau cua cac khaan iO linh thu~ va cac khaan U'U
dili lhu~ chU'a sUodung, khl chac chan lrang tU'O'nglai se cO l<;Yinhuan linh lhu~ d~ sUodung nhO'ng
chenh I~ch lam tMI dU'<;yckhau lrlY, cac khaan 10linh Ihu~ va cac U'Udill lhu~ chU'a sUodung nay.
ngaal lrLY:
•.
•.
Tal san lhu~ hailn lal phat sinh tLYghi nhan ban dllu cua mOl lal san haac n<;yphai Ira lli mot
glaa djch ma glaa djch nay khOng cO anh hU'ang d~n II'I nhuan k~ laan hailc l<;Yinhu~n tinh
lhu~ lhu nhaP (haac 10tinh lhu~) lai IMI dl~m phal sinh glaa dich;
Tat ca cac chenh I~ch lam lMI dU'<;yckhau trlY phal sinh lli cac khaan dilu lU' vola cac cOng ly
can, cOng ly lien k~l va cac khaan vOn gOp lien daanh khi chilc chiln la chenh I~nh lam lherl se
dU'<;ychaan nh~p lrang tU'O'nglai cO lh~ dl,l' daan dU'<;ycva cO l<;Yinhu~n chiu lhu~ d~ sUodung
dU'<;yc
khaan chenh I~ch l"m lMI dO.
Gla tri ghi sO cua lai san lhu~ lhu nhaP daanh nghl~p hailn 1,,1phai dU'<;ycxem xell,,1 vaa ngay k~l
lhuc ky k~ laan va phal glam gla lri ghl sO cua lai san lhu~ lhu nhaP hailn 1,,1d~n mu-c baa dam
chilc chiln cO du II'I nhu~n linh thu~ cha pMp II'; Ich cua mOl philn hoac laan bO tal san lhu~ thu
nh~p hoiln 1,,1dU'<;ycsUodung. Cac la; san lhu~ lhu nh~p daanh nghl~p haM lal chU'a ghl nh~n
lrU'ercday dU'<;ycxem xel 1,,1vaa ngay k~l lhuc ky k~ laan va dU'<;ycghl nh~n khl chilc chiln cO du l<;Yi
nhu~n tinh thu~ d~ cO lh~ sUodung cac lal san thu~ thu nhap hailn 1,,1chU'a ghi nhan nay.
Tai san lhu~ lhu nh~p hailn 1,,1va lhu~ lhu nh~p hailn I"i pMI Ira dU'<;ycxac dinh lhea thu~ sual dl,l'
linh se ap dung cha ky lal chlnh ma lal san dU'<;yc
lhu hOi hay nQ'phal Ira dU'<;yclhanh laan, dl,l'a lren
cac mu-c lhu~ suat va lu~l lhu~ cO hl~u h,Ycvao ngay k~l lhuc ky k~ taan. Thu~ lou nhap hoan 1,,1
dU'<;ycghl nhan vaa k~l qua ho"l dOng kinh daanh nga,,1 lrlilrU'erng h<;Yplhu~ lhu nhap phat sinh
lien quan d~n mOl khaan muc dU'<;yc
gh; thang vaa vOn chu s6 hO'u,lrang lrU'erng h<;Ypnay, lhu~ lhu
nhaP haan 1,,1cOng du'<;ycghl nh~n lrl,l'c li~p vaa vOn chu s6 hO'u.
-----------------------------------Bl'Jnthuy~t minh nl'Jy /a m~t b~ phan hqp thilnh va phili dU'<;lC dOC cung vai Mo cl'Jo fiJi chinh hqp nhAt
Trang 8
CONG TV cO pHAN CHlrNG KHOAN sAl GON
£lia chi: 72 Nguy~n Hu~ - au~n 1 • TP. HOChi Minh
BAa cAo TAl CHINH HQP NHAT
Cha ky k~ taan k~t lhuc ngay 30 lhang 09 nam 2012
Ban thuyilt mlnh baa CaD tal chlnh h9'P nhat (li~p thea)
COngly chi "lfc;rCbu tn» cac lai san lhu~ lhu nh~p haan lai va thu~ lhu nh~p haan lai phai tra khi
cOngty c6 quy~n hc;rpphap "lfc;rCbu lrff giCfatai san lhu~ thu nh~p hi~n hanh vai thu~ thu nh~p
hi~n hanh phai nop va cac lai san lhu~ lhu nh~p hoiln iai va thu~ lhu nh~p haan lai phai tra lien
quan tai thu~ lhu nMp daanh nghi~p "lfc;rCquan Iy b&i cung mot cO'quan thu~ "Oi vai cung mot
"an vj chiu lhu~ va cOngty dl,P"inh thanh taan thu~ lhu nhaP hi~n hanh pha; Ira va tai san lhu~ thu
nh~p hi~n hanh lren cO'5& lhuan.
18. Cae quy
COng ly SlYdung Ic;rinhuan sau lhu~ hang nam ,," trlch lap cac quy thea quy "inh tai ThOng llf
11120001TT.BTCdo BOTai chlnh ban hanh ngay 1 thang 2 nam 2000 nhlf sau:
MI1c frlch I~p fil' l'li nhu~nsau fhu~
auy DU'IrCfbOsung vOn"i~u I~
auy DU'IrCfbat buoc
5%
5%
MI1c frlch I~p f6i da
10% v6n "i~u I~
10% vOnc1i~uI~
Cac quy khac ''If'lC trlch I~p lhea Nghi quy~l cua £lai hOi"Ong CO"Ong.
r
.',
,.
Trang 9
B~nthuy~tm;nh n~y I~ mOtbi')ph~n hqp tMnh v~pM; dUVC t1QccCingvai Ma c~o t~i ehlnh hqp nhAt
CONG TV cO pHAN CHUNG KHOAN sAl GON
Dja chi: 72 Nguy~n Hu~. Qu~n 1 • TP. HO Chi Minh
BAa cAo TAl CHINH HOP NHAT
Cho ky k~ toan k~tthuc ngay 30 thang 09 nam 2012
Ban thuyAt minh bilo cao tili chinh hgp nhat (ti~p thea)
V.
THONG TIN BAa cAo BQ PH~N THEO LiNH Vl)'C KINH DOANH
Dan vi tinh: VND
Moi giCYiva dich vI'
khach hang
Qui
3 Nam
1.
Doanh thu thu~n ho~t <1e)ng
kinh doanh chLing khoan
2.
3.
_____
Kinh doanh
T~l'_d_o_a_n_h nguon von
Quan
/'y
danh m(lc
Ngan hang d~u tll'va
khac
rong c9n9
2012
Cac chi phi trl,J'cti~p
Khau hao va cac chi phi phan
33.412.806.401
80.357.177.702
73.306.364.955
1.338.632.970
9.529.335.442
197.944.317.470
9.261.033.409
39.119625.642
33.606.875.188
424.618.149
547.607.620
82.959.760.008
32.022.081.480
5.620.015.845
3.250.198.786
6.707.484.962
7.718.898.632
55.318679.705
(7.870.308.488)
35.617.536.215
36.449.290.981
(5.793.470.141)
1.262.829.190
59.665.877 .757
1.022.534.782.313
3.938.982.888.313
2.804.341.891.963
1.716.297.039
3.007.812.423
7.770.583.672.051
117.794235.556
12.936.939.165
3.404.457.675
17.703.179.910
21.107.637.585
172.946.449.891
bO
Lgi nhu~n tiP ho~t dQng kinh
doanh tlU'ac thuA
T~i ngay 30 thang 09 nam 2012
1. Tai san be) ph~n
2.
Taj san phan bO
3.
Taj san khang phan bO
TOng tii san
265.736.389.662
1.140.329.017.869
3.951.919.827.478
2.807.746.349.638
778.540.128.636
402.386.734.429
1.434.078.103.280
54.074966.216
5.938.869.122
1.562.860.295
1. NQ'phai tra be) ph~n
2. NQ'pMn bO
3.
19.419.476.949
8.126.873.535
24.115.450.008
8.209.266.511.604
8.464.258.268
2.623.469.224.613
9.689.733.831
79.393.302.999
NQ'khang phan bO
TOng c6ng ng
Ban Ihuy~1minh nay la mol
393.763.395.094
832.615.094.852
bo phtJn hClPlhilnh
408.325.603.551
1.435.640.963.575
8.126.873.535
18.153.992.099
3.096.625.922.706
Trang 9
va pMi duClCdoc cung vai bilo cao lai chinh hClPnhAt
,\ ••••.•\.-
\'\."""
••••
_
-
--
.•• J
./""7.
CONG TV cO pHAN CHLYNG KHOAN sAl GON
Ellachi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HOChi Minh
BAa cAo TAl cHINH HQP NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 09 nam 2012
Ban Ihuyal minh bao cao tai chinh hgp nhal (Ii~p theo)
VI.
cAc CHI TIEU cHiNH TREN sAo cAo TAl cHiNH
1.
TiGn va 11l'0'ngdll'O'ng liGn (dO'n vi linh: VNEl)
SO cuOi ky
Ti~n mal
so dau nam
425.355.549
Ti~n glii ngan hang
152.163.551
872.555.864.974
729.943.429.280
731000.518.579
601.838.543.283
Trang rJ6 :
• Tien gUi cua nhtJ rJfJu til' ve giao djch chUng khoan
Cae kho,m tu'O'ngdu'cmgli~n
1.609200.000.000
1.215.669.218.716
2.482.181.220.523
1.945.764.811.547
so vo'i gia thj Irll'60ng
TOng gia Iri Iheo
gia Ihi IrU'60ng
CQng
2.
Tinh hinh dau Ill' lai chinh (dO'n vi linh: VNEl)
Chi lieu
Gia Iri Iheo sO k6
toan
lana
Giam
I. Chfrng khaan IhU'O'ng
m~i
755.695.029.839
(227.192.348.255)
528.502.681.583
COphi~u Niem y~t
622.617.029.839
(186060.773.255)
436.556.256.583
93.173.000.000
39.905.000.000
1.255.079.000.000
(41.131.575.000)
COphi~u Chua Niem y~t
Trai phi~u
II. Dau ILPngan h~n khac
. Ti~n glii co ky han tren 3
lhang
• ElautLPvao cOphi~u
Ngan hang TMCP Xang
dau Pelrolimex
-
.
52.041.425.000
39.905.000.000
1.255.079.000.000
990.050.000.000
.
990.050.000.000
265.029.000.000
.
265.029.000.000
III. Chfrng khoan dau tU'
1.050.915.252.094
(121.343.594.474)
929.571.657.621
-Chung khoan san sang
d~ ban
1.050.915.252.094
(121.343.594.474)
929 571.657.621
COphieu Ni{un yet
co phieu
ChU'8 Niem yet
TrtJi phieu
253.359.617.601
(68.393.701.443)
184.965.916.158
102.631.534.397
(21.300.460.154)
81.331.074.243
694.924.100.095
(31.649.432.877)
-Chung khoan nam giO'
dan ngay dao han
.
663.274.667.218
-
-
IV. Dau ILPgop vOn
1.406.284.895.197
-
1.406.284.895.197
- VOngop lien doanh, lien
k~t
1.406.284.895.197
-
1.406.284895.197
V. Elau ILPlai chinh khilc
548.616.990.000
(77.707.300.000)
470.909.690.000
- DfJu til' dai h(Jn khtJc
548.616.990.000
(77.707.300.000)
470.909.690000
Trang 10
Ban thuyet minh nay la m6t b6 pMn hr;rp thilnh va phili dU'llC rJoccling va; Mo CaDfai chinh hr;rpnhAI
,
;
CONG TY
cO pHAN
CHlrNG KHOAN
sAl
GON
Dia chi: 72 Nguyen Hu$ - Qu~n 1 - TP. Hb Chi Minh
sAo cAo TAl CHINH HOP NHAT
Cho ky ke toan ket thuc ngay 30 thang 09 nam 2012
San thuyet minh bao cao tai chinh hl"P nhat (tiep theo)
Chi tiet dLPphong giam gia chimg khoan ngan han cuOi kY
co phieu
Gia theo sO ke toan
Giam gia so
vcYithi trLPang
VHL
TOngtheo
gia thi trwcYng
14.859.898.103
(6.832.840.004)
124.687.062.241
(62.091.562.241)
62.595500000
ELC
95.466.493.240
(19.114.573.240)
76.351.920.000
HAi
23.988.842.183
(1.175.097.735)
22.813.744.448
NSP
4.182.730.000
(1.882.228.500)
2.300501.500
TMT
65.813.021.526
(54.544.988.241)
11.268.033.285
SVC
48.923.875.770
(31.121.898.171)
17.801.977.599
VFMVF4
8.027.058.099
CO phieu khilc
143.957.465.874
(9.297.585.123)
134.659.880.751
CQng niem yet
521.879.388.937
(186.060.773.255)
335.818.615.682
53.000.000.000
(34.810.000.000)
18.190.000.000
9.918.000.000
(6.321.575.000)
3.596.425.000
62.918.000.000
(41.131.575.000)
21.786.425.000
584.797.388.937
(227.192.348.255)
357.605.040.682
COng ty CP Phan Ian nung chay Van Dien
CO phieu khilc
CQng chLPa niem yet
TOng cQng
Chi tiet dLPphong giam gia chu>ng khoan dai han cuO! ky:
CO phieu
Gia theo sO ke toan
Giam gia so
vcYithi trLPang
TOngtheo
gia thi trLPang
DCC
11.324.672.774
(7.539.207.774)
3.785.465.000
PDN
38.486.340.864
(12.614.702.064)
25.871.638.800
HAG
58.569.520.630
(24.607.886.235)
33.961.634.395
CO phieu khac
116.617.813.370
(23.631.905.370)
92.985.908.000
CQng niemyM
224.998.347.638
(68.393.701.443)
156.604.646.195
DCV
15.200.000.000
(13.348.000.000)
1.852.000.000
Cac cO phieu khilc
84.181.534.400
(7.952.460.154)
76.229.074.246
CQng chLPa niem yet
99.381.534.400
(21.300.460.154)
78.081.074.246
Trai phieu Vinashin
63.298.865.753
(31.649.432.877)
31.649.432.876
Trai phieu
63.298.865.753
(31.649.432.877)
31.649.432.876
387.678.747.791
(121.343.594.474)
266.335.153.317
Chi tiet dLPphong giam gia chu>ng khoan dilu tLPdai han khac :
Cong ty CP Cao su Hoang Anh Gia
523.617.000.000
Lai
(77.002.500.000)
446.614.500.000
(704.800.000)
9.295.200.000
(77.707.300.000)
455.909.700.000
TOng cQng
COng ty Xi mang Vissai Mien Trung
10.000.000.000
CQng
533.617.000.000
Trang 11
Ban thuyAt minh nay fa
mol
bo phl)n
hO'P lhilnh
va phili
rJuvc
rJQc cung va!
Mo
cao
la! chlnh
hO'P nhSt
~
"
CONG TY cO pHAN CHO'NG KHOAN sAl G6N
Dia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HO Chi Minh
BAo cAo TAl CHINH HOP NHAT
Chn ky k~ tnan k~1thuc ngay 30 Ihang 09 nam 2012
Ban thuyAI minh ban can lai chinh hQ'p nhal (ti~p then)
3.
Dau 1lJ'van cong Iy lien kAI
Gia g6c.clla
khoa n da u 1lJ'
(VND)
56 cu6i ky
(VND)
% billu
quytlt cua
GOng ty
van cuOi kY
56 dau nam
(VND)
% sa sOu
cua
GOng
ty
van
cuOiky
I%J
Quy t<~mnhln SSI
595.496.200.557
482.382.949.787
483846.448.559
37,94%
37,94%
COng CP XNK Thuy
San B n Tre
139.826.123.805
130.820.399.631
134.906.247.108
28,58%
27.24%
COng ty CP
Vllang
390.894.771.116
441.828.373.214
410.758.104.260
20,01%
20,00%
37.692.602.086
67.280.841.737
54.939.092.153
20,38%
20,00%
84.652.912.584
80.980.507.731
20.05%
20,02%
71.633.634.434
73.072.738.264
20,05%
20,03%
94.205.953.911
91.387.420.555
20,07%
20,02%
44.497.769.843
38.531.664.277
20,02%
20,00%
1.458.899.968.336
1.406.284.895.197
Z
Hung
COng ty CP
Xuyon
Thai Blnh
COng ty c6 phAn San
xuat Kinh doanh Xuat
nhan khau Blnh Thanh
Cong ty c6
phAn
Gi6ng cay trOng Trung
llano
COng ty c6
phAn
GiOng cay IrOng Mi~n
Nam
CTCP Ch{, bi{,n Hang
xuat khau Long An
CQng
4.
1.084.449.892.080
Chi phi Ira IrlJ'ac dai h~n (dO'n vi tlnh: VND)
s6 cu6i ky
Chi phi tll van tra trLY&c
8.779.624.478
14.423.668.784
Chi phi cai t~o van pMng va cOng Cu dung Cu
2.564.532.097
5.858.762.426
11.344.156.575
20.282.431.210
TOng CQng
5.
56 dau nam
Ti"n nQp Quy hO IrQ' Ihanh loan (dO'n vi linh: VND)
Ti~n nQp ban dAu va b6 sung hang nam
Ti~n lai pMn b6 hang nam
T6ng CQng
12.513.859.767
2.469.052.029
14.982.911.796
Trang 12
Ban thuy&t minh Oily /a 010/ bO pMn h'lP thilnh va phil; (JlJ'
CONG TY cO pHAN CHUNG KHOAN sAl GON
Ella chi: 72 Nguy~n Hu~ - Ou~n 1 - TP. HO Chi Minh
BAo cAo TAl CHINH HOP NHAT
Che ky k~ lean k~t thuc ngay 30 thang 09 nam 2012
Ban Ihuylll mlnh bao cao lal chlnh hQ'p nhAI (11~pthee)
6.
Till san cO "jnh hfru hlnh «lO'n vi tlnh: VND)
Khoan mVe
Nha cIFa. v;;t
kien true
May mOc thi(,t
bj
PhlPO'ng ti~n
v;;n tai
Thi(,t bj van
ph6ng
2.609.391.520
76.460.915.559
16.875.816.403
1.909.158.397
97.855.281.879
T6ngc9ng
Nguyen gla:
Ngay 31 lhang
12 nam 2011
Tang Ireng ky
Mua trang
ky
-
707.690.700
.
87.120.000
794.810.700
-
707.690.700
-
87.120000
794.810.700
.
(1.174.801.018)
(3.707.609.000)
(31.900.000)
(4.914.310.018)
Iy
-
(1.174.801.018)
(3.707.609.000)
(31.900.000)
(4.914.310.018)
Phan lea; la;
-
Giam Ireng nam
Ban thanh
Ngay 30 lhang
09 nam 2012
Gla Irl hao
mOn:
Ngay 31 Ihang
12 nam 2011
-
-
-
-
2.609.391.520
75.993.805.241
13.168.207.403
1.964.378.397
93.735.782.561
1.304.380.617
47.932.951.186
11.432.710.893
1.516.344.844
62.186.387.540
Tang Ireng ky
336.951.864
9.617.870.428
1.453.709.699
208.352.874
11.616.884865
KhAu hao
336.951.864
9.617.870.428
1.453.709.699
208.352.874
11.616.884865
Glam Irong ky
-
(894.588.101)
(3.338.023.922)
(31.900.000)
(4.264.512.023)
Ban Ihanh Iy
-
(894.588.101)
(3.338.023.922)
(31.900.000)
(4.264.512.023)
Phan Ie,,; la;
-
Ngay 30 lhang
09 nam 2012
-
-
.
-
~
1.641.332.481
56.656.233.513
9.548.396.670
1.692.797.718
69.538.760.382
Gia Iri cOn I~I:
Ngay 31 Ihang
12 nam 2011
Ngay 30 lhang
09 nam 2012
7.
1.305.010903
968.059.039
28.527.964.373
5.443.105.510
392.813.553
35.668.894.339
19.337.571.728
3.619.810.733
271.580.679
24.197.022.179
BAI "Qng san "au Ill': ("O'n vi tlnh: VND)
Elay la gla Irf cac lea nha ma COng Iy OuOc I~ 551 (la mua lal My veri muc dlch cho Ihue
50 cuOI ky
Nguyen Gia
KhAu hao
Gla Irj cOn lal
?1
SO "au nam
283.612.736.520
282.497.013.600
12.129.736.165
7.109.857.997
271.483.000355
275.387.155.603
Trang 13
Ban Ihuy~1 minh ni'y la mOl bO phan hqp lhilnh va phili <1uvc<1eccung va; Mo
CaD
lal chlnh hqp nhAt
"
(
CaNG TY cO pHAN CHlrNG KHOAN
sAl GON
£Jiachi: 72 Nguy~n Hu~ Qu$n 1 TP. HO Chi Minh
BAo cAo TAl CHINH HO'P NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 09 nam 2012
Ban thuyAt mlnh bao cao tal chlnh hQ'p nhat (ti~p theo)
0
8.
0
Tal san cO dinh vo hinh (dem vi tinh: VND)
Khoan
mllc
vo
Ta; san
h;nh khfJc
Quydn SIP dllng
oAt
ph/mmdm
T6ngcijng
Nguyen gla:
Ngay 31 thang 12 nam
2011
42.868.697.151
109.671.558.000
Tang trong ky
1.162.132.200
Mua rna;
1.162.132.200
PMn 10ai la;
0
0
Ban Ihanh IS'
Ngay 30 thang 09 nam
2012
0
0
Giam trang ky
1.656.576.688
44.030.829.351
0
1.162.132.200
0
1.162.132.200
0
0
0
0
.
0
109.671.558.000
154.196.831.839
0
0
0
0
1.656.576.688
155.358.964.039
1.554.075.004
25.655.634.976
30990.672
7.497.112.763
30.990.672
7.497.112.763
Hao mon lay kA:
Ngay 31 !hang 12 nam
2011
Tang trang ky
KhAu hao
24.101.559.972
7.466.122.091
0
7.466.122.091
-
PMn 10ai lai
Giam trong ky
Ngay 30 thang 09 nam
2012
0
-
0
0
0
0
0
0
31.567.682.063
-
1.585065.676
33.152.747.739
Ngay 31 thang 12 nam
2011
18.767.137.179
109.671.558.000
102.501.684
128.541.196.863
Ngay 30 thang 09 nam
2012
12.463.147.288
109.671.558.000
71.511.012
122.206.216.300
Gia trj con 'al:
Trang 14
Ban Ihuy61 minh mly 18mCI bl) philn h'lP lhilnh va phili c1U{fCc1<;ccLing va; bilo CaD 'ai ch/nh h'lP nhAt
CONG TY cO pHAN CHUNG KHOAN sAl GON
f)ia chi: 72 Nguy~n Hu(>- Qu~n 1 - TP. HO Chi Minh
BAa cAo TAl CHINH HOP NHAT
Cha ky k~ taan k~t thec ngay 30 thang 09 nam 2012
Ban Ihuy41 mlnh baa caa l3i chlnh hQ'p nhal (ll~p thea)
9.
Cac khaan phai lhu (dan vi tinh: VNf))
Chi lieu
1. Phai lhu khach hang
so cuOI ky
so dau nam
278.981.203.210
291.054.053.897
- Phai thu KH v{, nghieP Vu hO'Ptac <1autll
63.876.488.353
157.185.719.632
- PMI lhu KH v{, nghi(>pVu glaa dich ky quy
196.106 764.954
103.770.474.680
13.315.194.131
26.751.833.547
- Phal thu phi tlf van
3.007.812.423
2.323.014.127
- Phal thu phi quan Iy danh muc <1autll, quan Iy
quy
1.716.297.039
625.397.883
958.646.310
397.614.028
2. Ph,;i lhu ha~l dQng giaa dich CK
10.646.344.904
677.728
- Phal thu so 9iaa dich
10.646344.904
- Phai lhu cac khaan lrng Ir1l6c ll{,n ban chlrng
khaan cha ngllai <1aullf
- Phal thu khac
-
- Phai thu khach hang v{, giaa djch chlrn9 khaan
3. Phai lhu khac
- PM; thu thea cam k~t mua va ban lal chlrng
khaan
- Phal thu to chlrc phat hanh
- Lai ti{,n g"l ngan hang
- PMi thu khach hang v{, phi dich Vu hO'P<10ng
HTf)TCK
- Phal thu hc,yp<10ngmOi gl61 tral phi~u
289.314.289.086
122.281.746.055
24.005.000.000
54.005.000.000
56.519585.952
51.594.391.003
41.691891.963
4.755.760.362
163.400000.000
-
- Phai thu khac
75.982.084
3.041.911.888
5.264.300.927
Vay va nQ' ngan h~n
Chi lieu
Vay Ihau chi ngan hang (0)
TOng cQng
(0)
11.
6.586.311.679
655899.283
- Phal thu BHXH
10.
677.728
SO cuOi ky
SO dau nam
177.956.950.062
-
177.956.950.062
-
f)ay 103 khaan vay thau chi tal Ngan hang f)au tll va phat tri~n Viet nam ("BIDV") cllfO'C<1am
baa bal gla lri cua hal (02) HO'P<10ngtl{,n g"l tri gia 100 Iy tal BIDV v61 ky han la ba thang,
lai suat 103 11%/nam. TY Ie lal suat Ihl,J'cap dung cha cac khaan vay thau chi ngan hang 103
12%.
lrng Iru-6'c cha ngu-6'i ban (dan vi IInh: VNf)
Chi lieu
- Lrng trlf6c cha ngllai ban
SO cuOi ky
SO dau nam
75209.722.970
2.223.755828
Trang 15
Ban thuy~t minh mly la met be pMn hClPtMnh va phili duvc c!Qc cling vai Ma cao tai chlnh hClPnhAt
