Báo cáo tài chính hợp nhất quý 2 năm 2013 - Công ty cổ phần Chứng khoán Sài Gòn
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CONG TV cO pHAN CHO'NG KHOAN sAl GON
£>iachi: 72 Nguy~n Hu$ - QU~ln1 - TP. H6 Chi Minh
sAo cAo TAl CHINH HOP NHAT
T~i ngay 30 thilng 06 nam 2013
Ban Mnh theo T. TIF s6 9512008 ITT -BTC
ngay 24 thang 10 nam 2008 cua BQ Taj chinh
S&a d6i theo ThOng tIF s6 16212010 ITT -BTC
ngay 20 thang 10 nam 2010 cua BQ Taj chinh
BANG CAN £>61KI: ToAN HQ'P NHAT
T~i ngay 30 thang 06 nam 2013
£>onvi tinh : VN£>
TAl SAN
Mil
<
so
A-
TAl SAN NGAN H~N (100=110+120+130+140+150)
100
I.
1.
Tit\n va cae khoan tU'("ng dU'O'ngtit\n
Tilln
110
111
Trongd6
Thuy~t
minh
VI.01
56 cu6i ky
56 d~u nam
5,730,578,300,631
4,837,002,006,608
2,911,158,821,790
1,095,998,821,790
1,947,090,450,986
806,860,450,986
931,934,049,720
:
- TifJn giri cua nM dlw tIF vfJ giao dich chirng khoan
2.
Cac khoan tU'ong dU'ong tilln
112
1,815,160,000,000
695,231,794,713
1,140,230,000,000
II.
Cac khoan d~u tU' tili chinh ngcin h\ln
120
2,194,252,055,905
2,097,809,872,532
1.
2.
£>autU'ng~n h~n
Dl,J'phOnggiam gia dau tU' ng~n h~n
121
129
VI.02
VI.02
2,365,319,122,469
(171,067,066,564)
2,292,163,797,759
(194,353,925,227)
130
131
132
VI.09
VI.11
614,887,043,919
385,096,787,539
4,995,744,682
784,596,795,412
500,024,123,162
4,092,973,299
VI.09
VI.09
VI.12
778,760,963
281,383,297,310
(57,367,546,575)
7,317,649,764
339,346,884,820
(66,184,835,633)
10,280,379,017
7,277 ,625,550
62,388,698
7,504,887,678
5,092,189,783
119,318,128
464,966,248
2,940,364,769
1,828,413,519
III. Cac khoan phcii thu ngcin h\ln
1. Phai thu cua khach hang
2. Tra trU'oc cho ngU'ai ban
3.
Phai thu nQibQng~n h~n
133
4.
5.
6
Phai thu ho~t dQng giao djch chli'ng khoan
Cac khoan phai thu khac
Dl,J'phong phai thu kh6 doi
135
138
139
IV.
V.
1.
2.
3.
4.
5.
Hang t6n kho
rai san ngcin h\ln khac
Chi phi tra trU'oc ng~n h~n
Thull GTGT dU'Q'ckhllu tni
Thull va cac khoan phai thu nha nU'oc
Giao djch mua ban I~i TP chinh phu
Tai san ng~n h~n khac
140
150
151
152
154
157
158
T'iii ngay 30 thang 06 nam 2013
Bang can dOi k€l tofm h9'p' nhat (ti€lp theo)
TAl SAN
B - TAl SAN 01.1 H~N (200=210+220+240+250+260+269)
Cae khoan phili thu dili h~n
I
1.
2.
3.
4.
5.
II.
1.
Phai thu dai h'iin cua khach hang
VOn kinh doanh 0 dO'n vi tn,fC thuQc
Phai thu dai h'iin nQi bQ
Phai thu dai h'iin khac
Dl,I' ph6ng phai thu dai h'iin kh6 d6i
Tili san cO dinh
rai san cO djnh hfru hinh
Nguyen gia
Gia tri hao man lOy ke
2.
Tai san cO djnh thue tai chinh
Nguyen gia
Gia tri hao man lOy ktJ
3.
rai san cO djnh vo hinh
Nguyen gia
Gia tri hao man lOy ke
4.
III.
Chi phi dflu tU' xay dl,l'ng cO' ban do dang
Bat dQng san tU'
Nguyen gia
Gia tri hao man lOy ktJ
Mii
sO
200
210
211
212
213
218
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
IV. Cae khoan dAu tU' tai ehinh dili h~n
250
1.
2.
3.
251
252
253
254
255
258
259
260
261
262
263
268
269
270
E>autU' vao cong ty con
E>autU' vao cong ty lien kllt, lien doanh
E>flutU' chung khoan dai h'iin
Chung khoan san sang d~ ban
Chung khoan n~m glfr dlln ngay dao h'iin
4.
5.
V.
1.
2.
3.
4.
VI.
E>f1utU' dai h'iin khac
Dl,I' ph6ng giam gia chung khoan va dau tU' dal h~n khac
rai san did h~n khae
Chi phi tra trU'oc dai h'iin
rai san thu~ thu nh~p hoan I'iii
Ti~n nQp Ouy he; trQ' thanh toan
rai san dai h'iin khac
L9'i thit thU'O'ng m~i
TONG CQNG TAl SAN ( 270=100+200)
Thuy6t
minh
SO euOi ky
56 dAu nam
3,297,950,828,317
3,143,873,895,267
0
VL05
140,788,713,559
23,112,549,960
81,140,370,996
(58,027,821,036)
145,252,092,780
24,094,347,697
96,015,355,706
(71,921,008,009)
~
,?'6l
0
at
CHili
VI.07
VI.06
VI.03
VI.02
VL02
VL04
VI.08
117,676,163,599
156,230,871,526
(38,554,707,927)
121,157,745,083
156,277,513,279
(35,119,768,196)
265,075,344,628
283,612,736,520
(18,537,391,892)
269,347,115,777
283,612,736,520
(14,265,620,743)
2,811,255,960,655
2,646,569,834,634
1,360,430,683,510
1,050,264,035,447
1,050,264,035,447
1,216,460,435,248
1,056,730,351,972
1,056,730,351,972
548,616,990,000
(148,055,748,303)
80,830,809,475
4,380,059,998
52,795,574,471
17,482,911,796
6,172,263,210
9,028,529,128,948
548,616,990,000
(175,237,942,586)
82,704,852,076
8,861,760,393
52,687,916,677
14,982,911,796
6,172,263,210
7,980,875,901,875
'1
~
~
T1;Iingay 30 thang 06 nam 2013
Bang can d6i kit toan hQ'p nhAt (ti€tp theo)
NGUONVON
Ma
s6
A-
NQ' PHAI TRA (300=310+330)
300
I.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NQ'ng~n h\ln
Vay va n9' ng~n h~n
Phai tra ngU'ai ban
NgU'ai mua tra ti~n trU'ac
Thu~ va cac khoan phai nQp Nha nU'ac
Phai tra ngU'ai lao dQng
Chi phi phai tra
Phai tra nQibQ
Cac khoan phai tra, phai nQp ng~n h~n khac
Phai tra ho~t dQnggiao djch chli'ng khoan
Phai tra hQcOtli'c, gOcva lai trai phi~u
Phai tra to chli'c phat hanh chli'ng khoan
Quy khen thU'ong phuc 19'i
Giao djch mua ban I~i trai phi~u Chinh phu
Ooanh thu chU'athl,l'c hi~n ng~n h~n
01,1' ph6ng phai tra ng~n h~n
310
311
312
313
314
315
316
317
319
320
321
322
323
327
328
329
II.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
NQ'dai h\ln
Phai tra dai h~n ngU'ai ban
Phai tra dai h~n nQibQ
Phai tra dai h~n khac
Vay va n9' dai h~n
Thu~ thu nh~p hoan I~i phai tra
01,1' phOngtrQ'cap m~t vi~c lam
01,1' ph6ng phai tra dai h~n
Ooanh thu chU'athl,l'c hi~n dai h~n
Quy phat tri~n khoa hQCva cong ngh~
01,1' ph6ng bOithU'ang thi~t h~i cho nha d~u too
330
331
332
333
334
335
336
337
338
339
359
Thuy€tt
minh
s6 cu6i ky
s6 dau nam
3,862,124,169,812
2,705,603,684,581
3,842,334,305,663
800,953,157
112,784,567,807
20,248,574,476
18,887,140
21,265,488,429
2,677,707,415,060
357,728,021,077
10,237,833,415
99,049,773,750
18,718,850,445
53,077,997
9,183,790,553
2,331,325,850,505
905,501,009,485
358,082,024,095
605,427,160
90,507,806,698
1,189,788,103,106
911,725,652,287
4,474,923,850
605,427,160
75,065,576,088
VI.10
VI.14
VI.15
VI.13
VI.17
VI.16
VI.18
.~
-
J
NG l'Y
PH!N
G I
.1 GON
1,193,716,711
1,076,385,332
19,789,864,149
27,896,269,521
869,951,185
743,715,145
18,919,912,964
27,152,554,376
5,083,031,810,022
5,191,573,047,865
5,083,031,810,022
3,537,949,420,000
344,944,356,378
(2,719,800,818)
(89,246,317,760)
5,191,573,047,865
3,526,117,420,000
340,921,476,378
(2,605,677,770)
(89,246,186,000)
335,813,119,252
289,383,181,436
956,291,032,970
1,127,002,833,821
B - NGUON VON CHO s6' HO'U
400
I.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
V6n chu sa hiPu
VOnd~u toocua chu so hQou
Th~ng dO'vOn cO ph~n
VOn khac cua chu so hQou
COphi~u quy
ChemhI~ch danh gia I~i tai san
Chenh I~ch tY gia hOidoai
Quy d~u too,phat tri~n
Quy dl,l'ph6ng tai chinh
Quy khac thuQc vOn chu so hQou
LQ'inhu~n sau thu~ chU'a phfm phOi
410
411
412
413
414
415
416
417
418
419
420
C
LQ'llcH COA cO £lONG THIEU sO
430
83,373,149,114
83,699,169,429
TONG CQNG NGUON VON(440=300+400+430)
440
9,028,529.128,948
7,980,875,901 .875
VI.19
.~
HO c~\
~,;:;d
T~i ngay 30 thang 06 nam 2013
Bang ciln dOi kll toan h9'P nhAt (tiep theo)
cAc
CHI TIEU NGOAI BANG CAN flOI KE ToAN
CHITIEU
Mil
s6
Thuy6t
minh
56 cu61 ky
56 dau nam
1.
Ttli san c6 djnh thue ngoal
001
2.
V~t til, chCPng chi c6 gia nh~n giCPh~ nh~n gili' h~
002
3.
Tal san nh~n ky CIl9'C
003
4.
N9' kh6 d6i dii xCPIy
004
5.
Ngo~i t~ cac 10~1
005
6.
ChCPng khoan Illu ky
006
12,586,512,260,000
13,269,603,970,000
Chli'ng kho{m giao djch
007
10,930,084,780,000
11,763,352,280,000
6.1.1 Chlfng khoan giao djch clla thanh vien 111uky
6.1.2 Chung khoan giao djeh ella khaeh hang Irong nl16'e
6.1.3 Chung khoan giao djch ella khaeh hang nl16'e ngoai
008
009
010
950,066,880,000
8,300,619,630,000
1,679,398,270,000
1,271,769,300,000
8,854,342,330,000
1,637,240,650,000
6.1.4 Chung khoan giao djeh ella to ehue khae
011
95,192,520,000
179,044,560,000
6.1
6.2
Chli'ng khoaf]
t{lm
ngli'ng giao djch
6.2.1 Chung khoan t~m ngCmg giao djeh ella thanh vien IlfU ky
012
013
300,000,000
6.2.2
Chung khoan t~m ngCmg giao djeh ella khaeh hang trong
nlf6'e
014
94,647,520,000
173,199,560,000
6.2.3
Chung khoan t~m ngCmg giao djeh ella khaeh hang nlf6'e
ngoai
015
545,000,000
5,545,000,000
710,269,260,000
646,344,340,000
710,269,260,000
646,344,340,000
224,900,300,000
169,698,350,000
6.2.4 Chling khoan t~m ngCrng giao djeh ella to ehue khae
016
6.3 Chli'ng khoan cAm cd
6.3.1 Chung khoan cam cO ella thanh vien IlfU ky
017
6.3.2 Chung khoan cam cO ella khaeh hang trong nlf6'e
019
6.3.3 Chung khoan cam cO ella khaeh hang nl16'e ngoai
020
6.3.4 Chung khoan cam cO ella 10 ehue khae
021
6.4 Chli'ng khoan t{lm gili'
6.4.1 Chung khoan l~m giCr ella Ihanh vien 111uky
022
023
6.4.2 Chung khoan I~m giCr ella khaeh hang Irong nl16'e
024
6.4.3 Chung khoan t~m giCr ella khaeh hang nlf6'e ngoai
025
6.4.4 Chung khoan t~m giCr ella to ehue khae
026
6.5 Chli'ng khoan chiY thsnh toan
6.5.1 Chung khoan eha thanh toan ella thanh vien 111uky
027
028
247,000,000
6.5.2 Chung khoan cha thanh toan ella khaeh hang trong nl16'e
029
213,706,100,000
164,999,950,000
6.5.3 Chung khoan eha Ihanh toan ella khaeh hang nlf6'e ngoai
030
10,947,200,000
4,698,400,000
6.5.4 Chung khoan eha thanh toan giao djeh ella to ehue khae
031
6.6
Chli'ng khoan phong toa chiYrut
018
032
6.6.1 Chung khoan phong toa eha rut ella thanh vien IlfU ky
033
6.6.2 Chung khoan phong toa eha rut ella khaeh hang trong nl16'e
034
6.6.3 Chung khoan phong toa eha rut ella khaeh hang nl16'e ngoai
035
6.6.4 Chung khoan phong toa eha rut giao djeh ella 10 ehue khfle
036
6.7 Chli'ng khoan chiYgiao djch
6.7.1 Chung khoan eha giao djeh ella thanh vien 111Uky
037
038
626,065,400,000
511,164,440,000
6.7.2 Chung khoan eha giao djeh ella khaeh hang Irong nlf6'e
039
616,388,590,000
506,797,630,000
6.7.3 Chung khoan eha giao djeh ella khaeh hang nlf6'e ngoai
6.7.4 Chung khoan eM giao djeh giao djeh ella 10 ehue khae
040
041
9,676,810,000
4,366,810,000
~
~.~
Til; ngay 30 thfmg 06 nllm 2013
Cac chi tieu ngoai bilng can dOl k~ toan (ti~p theo)
Mil
CHITIEU
6.8
Chling kho{m
Chung khoan
ky
Chung khoan
6.8.2
trong mrlYC
Chung khoan
6.8.3
nt/lYC ngoai
6.8.1
6.8.4
6.9
7
7.1
50
kyoquy dam bao khoan vay
ky quy dam bao khoan yay cua thanh vit'ln h/u
ky quy dam bao khoan yay cua khach hang
ky quy dam bao khoan yay cua kMch hang
Chung khofm ky quy dam bao khoan yay giao djch cua to
chuc kMc
Thuy~t
minh
SO cuOI ky
SO dAu ky
042
043
044
045
046
Chling khoan SlPa 101glao dlch
Chling khoan ILFu ky cOng ty d\ll chung chLFa nlem y~t
Trong do:
047
050
989,865,190,000
839,705,300,000
Chling
051
899,609,750,000
794,415,700,000
052
053
9,472,790,000
858,059,240,000
9,482,930,000
757,037,570,000
32,077,720,000
27,895,200,000
7,995,000,000
khoan giao dlch
7.1.1
7.1.2
Chung khoan giao djch cua thanh vit'ln lU'u ky
Chung khoan giao djch cua khach hang trong nU'lYc
7.1.3
Chung khoan giao djch cua khach hang nU'lYcngoai
054
7.1.4
Chung khoan giao djch cua to chuc kMc
055
Chling
056
57,237,000,000
057
1,000,000,000
058
56,237,000,000
7.2
7.2.1
7.2.2
7.2.3
khoan film ngling
giao dlch
Chung khoan tllm ngung giao djch cua thanh vit'ln lU'u ky
Chung khoan tllm ngung giao djch cua khach hang trong
nU'lYc
Chung khoan tllm ngung giao djch cua khach hang nU'lYc
ngoai
',000,000,000 ~
6,995,ooO'~f
059
Chung khoan tllm ngung giao djch cua to chuc kMc
060
Chling
Chung
Chung
Chung
061
32,580,440,000
32,580,440,000
7.3.1
7.3.2
7.3.3
062
063
064
32,580,440,000
32,580,440,000
7.3.4
Chung khoan cAm cO cua to chuc khac
065
Chling
gili'
066
7.4.1
Chung khoan tllm giCr cua thanh vit'ln lU'u ky
067
7.4.2
Chung khoan tllm giCr cua khach hang trong nU'lYc
068
7.4.3
Chung khoan tllm gili
069
7.4.4
Chung khoan tllm giCr cua to chuc khac
070
Chling
071
7.2.4
7.3
7.4
7.5
khoan
khoan
khoan
khoan
ccim cd
cAm cO cua thanh vit'ln lU'u ky
cAm cO cua khach Mng trong nU'lYc
cAm cO cua kMch hang nU'lYc ngoai
khoan tilm
cua khBch hang nU'lYcngoai
khoan chCYthanh toan
7.5.1
Chung khoan cha thanh toan cua thanh vit'ln lU'u ky
7.5.2
Chung khoan cha thanh toan cua khach hang trong nU'lYc
073
7.5.3
Chung khoan cha thanh toan cua khach hang nU'lYcngoai
074
7.5.4
Chung khoan cha thanh toan giao djch cua to chuc kMc
075
Chling
076
7.6
khoan phong
toa chCYrut
Chung khoan phong toa cha rut cua thanh vit'ln lU'u ky
077
7.6.2
Chung khoan phong toa cha rut cua khach hang trong nU'lYc
078
7.6.3
Chung khoan phong toa cha rut cua khach hang nU'lYcngoai
079
7.6.4
Chung khoan phong toa cha rut giao djch cua to chuc khac
080
Chling
Chling
khoan siPa 101 glao dlch
khoan chU'B IlFU ky cua khach hang
Chling
Chling
khoan chU'B IlFU ky cua c6ng ty chling
khoan nh~n uy thac dau gia
081
khoan
4,714,160,000
438,000,000
4,714,160,000
072
7.6.1
7.7
8
9
10
438,000,000
082
083
084
Cong Ty
cd
PhAn Ch(Png Khoan Sai Gon
Ban hanh
ngay 24 tMng
Slra a6itheo
ngay 20 thang
£lia chI: 72 Nguy~n Hu~, 01, TP.HCM
£li~n thoai:388242897
;Fax:38242997
MST;0301955155
K~T
QuA
theo T. Tll s6 9512008 ITT -BTC
10 nam 2008 cua B(J Tal chlnh
ThOng tll s6 16212010 ITT -BTC
10 nam 2010 cua B(J Tal chfnh
HO~T DONG KINH DOANH HQ'P NHAT
Quy 2 nam 2013
£l'tfhVN£l
O'nvi n:
1
1
CHITIEU
MA
2
3
Nam nay
4
01
178,630,722,457
sO
Doanh thu
Nam trU'c)oc
5
230820.525618
Trongd6:
2
3
4
Doanh thu h05ltdOng mOigi6'1cM'na khoan
Doanh thu h05ltdOng dau tlf chung khoan, g6p
v6n
Doanh thu bao Illnh phat hanh chung khoan
Doanh thu d5liIy phat hanh chung khoan
Doanh thu quan Iy danh ml,lcdau tlf cua cOng ty
Quan Ivauy
Doanh thu hoat dOna tlf van
Doanh thu Ilfu ky chung khoan
Doanh thu h05ltd(lnq uv thac dau aia
Doanh thu cho thu~ Slr dl,mg tai san
Doanh thu khac
Cac khollin giam trlr doanh thu
Doanh thu thuan vA hO\lt dQng kinh doanh
(10=01-02)
Chi ohi hoat dong kinh doanh
5
345,359,437,176
395,244 424.700
01.1
35,725,796,414
36,620,795,004
69,613,510,678
65,261,044,905
01.2
42,847,040,425
69,255,328,823
76,023,718,258
110,887,898,096
01.3
01.4
4,512,439
01.5
01.6
01.7
01.8
01.9
02
-
-
-
-
4,512,439
5,061,000
833,506,016
4,079,367,734
951,594,698
11,025,497,762
5,627,665,887
1,649,367,617
5,993,322,277
1,307,065,249
7,737,219,148
2,764,859,691
15,693,987,854
2,480,492,326
2,108,841,057
89,833,992,602
4,107,731,678
109,456,914,853
-
4,147,077,264
184,116,945,000
-
6,477,883,526
183,412559,231
-
-
10
178,630,722,457
230,820,525,618
345,359,437,176
395,244,424,700
11
110954184,398
202379018910
175,251,430,105
203740 332.147
11.1
109,125,513,558
11.2
1,828,670,840
Tronad6:
Chi phi tl1,l'Cti~p h05ltdong kinh doanh chung
khoan
Chiohidlfoh6nachunakhoan
L9'i nhu~n gQP cua hO\lt dQng kinh doanh
(20=10-11)
Chi phi quan Iy doanh nchiAo
L9'i nhu~n thulln tlr hO\lt dQng klnh doanh
1(30=20-25)
Thu nhAo khllc
Chi ohi khllc
LUV KE TU' f)AU NAMf)EN CUOI
QUYNAV
Nam nay
Nam trU'c)oc
6
7
QUY2
-
-
122,430,216,001
.
-
234,537,772,111
287,260,591,917
79,948,802 909
(59,286,342,006
(83,520 259 770
170,108,007,070
191,504,092,553
20
67,676,538,059
28,441,506,708
25
3,175,539,397
2,979,851,570
30
64,500,998,662
25,461,655,138
164,444,728,495
186,555,901,019
31
32
16,647,937,616
66,173,311
3,392,831 ,864
161,100,664
33007,751,519
66,173,311
4,904,633,215
657,594,664
10 L9'i nhu~n khac (40=31-32)
40
16,581,764,305
3,231,731,200
32,941,578,208
4,247,038,551
11 L9'1nhu~n tlr cac cOng ty IiAn k6t
50
29,477,701,856
29,209,593,848
100,860,605,389
72,228,666,563
60
110,560,464,823
57,902,980,186
298,246,912,092
263,031,606,133
61
62
70
13,301,259,509
1,391,496,010
95,867,709,304
101,497,904
39,424,839,187
(50.861.301.702\
69.339 442 701
(47,552,312)
50657,065,440
(8 340 299,143)
255930 145,795
(326,020,164)
75,789,042,827
(67.303.811.442
254,546.374.748
53,691,295
95,766,211,400
69,386,995,013
256,256,165,959
254,492,683,453
6
7
8
9
12
13
14
15
15.1
15.2
T6ng 19'1nhu~n k6 toan tnrc)octhull
(60=30+40+50)
Chi phi thu6 TNDN hien hanh
Chi phi thu6 TNDN hoao lal
LO'InhuAn sau thu6 TNDN/70=60-61-62\
LVi nhu~n sau thu6 cua cO dOng thi~u s6L9'i nhu~n sau thuA cua c6 dOng cua Cong ty
me
16 La! cO' ban trAn cO phi6u
NgLPc)ol
L~p BIAu
DLPO'ngHCruMul
80
K6 Toan TrLP60ng
(
Hoang Thj Minh Thuy
5,663 278 575
4948191.534
CONG TV
cO pHAN CHO'NG KHOAN sAl GON
Ban hanh
ngay 24 thtmg
Sua 06i theo
ngay 20 thtmg
8ja chi: 72 Nguyen Hue - Qu~m 1 - TP. HO Chi Minh
BAa cAo TAl CHINH HOOPNHAT
T<;)ingay 30 thang 06 nam 2013
theo T.TU' s6 9512008 ITT -BTC
10 nam 2008 cua Bt) Tai chinh
ThOng tU's6 16212010 ITT -BTC
10 nam 2010 cua Bt) Tai chinh
BAo cAo LU'U CHUYEN TII~N Te HQ'P NHAT
(Theo phU'O'ngphilp giiln ti~p)
Quy 2 nam 2013
£)O'n vi trnh:VN£)
Ma
sO
CHITIEU
I.
Luy K€l T(P DAu Nam D€ln CuOi Quy Nay
Nam na
LU'u chuy€m ti~n t(P ho~t dQng kinh doanh chCPng khoan
1. L(}'i nhu~n trlJ'cYcthu€J
01
2. f)i~u chinh cho cae khoan:
298,246,912,092
(188,575,890,648)
- Kh~u hao tai san cO djnh
- Cac khoan I$p dl,J'phong
02
03
- U3i, 16 chenh lech ty gia hOi doai chU'a thl,J'chien
04
- U3i 16 hOc;ltdong d~lUtU'
- Chi phi lai vay
L9'i nhu~n tiP hOf't df)ng kinh doanh trlJ'cYcnhii'ng thay ddi
3.
von IlJ'u df)ng
-
Tang, giam cac khoan phai thu
Tang, giam tOn kho, chLrng khoan ng~n hc;ln
Tang, giam cac khoan phai tra
Tang giam chi phi tra trU'6'c
Ti~n lai vay da tra
Thu~ thu nh$p doanh nghiep da nop
- Ti~n thu khac tlr ho<;)tdong kinh doanh
- Ti~n chi khac tlr hOc;ltdong kinh doanh
LlJ'u chuy€ln tien thuan tiP hOf't df)ng kinh doanh
13,333,592,227
(59,286,342,006)
05
06
(145,125,252,116)
2,502,111,246
(105,764,552,462)
834,444,444
08
109,671,021,443
92,526,405,065
09
10
11
12
13
14
15
16
96,244,661,577
(100,986,687,436)
1,150,389,276,289
3,817,791,493
(2,997,398,689)
(46,975,539,557)
20
1,195,732,393,040
(13,430,732,080)
(142,588,832,560)
(817,359,742,700)
1,261,181,476,011
6,812,525,515
(814,816,548)
(31,995,250,810)
200,426,722
(13,348,498,999)
354,613,691,696
II. LU'u chuy€m ti6n tw ho~t dQng dAu tU'
1. Ti~n chi d~ mua s~m tai san cO dinh va cac tai san dai h<;)nkha
Ti~n thu, chi v~ thanh Iy, nhU'O'ngban tai san cO dinh va cac
2. tai san dai hc;lnkhac
3. Ti~n chi cho vay, mua cac c6ng Cl,lnO' clla dO'n vi khac
4. Ti~n thu hOi cho vay, ban cac c6ng Cl,lnO'clla dO'n vi khac
5. Ti~n chi dau tU' g6p vOn vao dO'n vi khac
6. Ti~n thu hOi dau tU' g6p vOn vao dO'n vi khac
21
22
(7,185,524,420)
(1,381,065,549)
918,181,818
1,665,760,606
23
(61,530,000,000)
70,218,106,711
(163,881,328,035)
180,705,523,996
(239,888,995,397)
231,211,800,419
7. Ti~n thu lai cho vay, cO tLrCva IO'inhu$n dU'O'cchia
27
90,972,650,531
107,334,355,441
30
110,217,610,601
98,941,855,520
LU'u chuy€ln tien thuan tiP hOf't df)ng dau
til'
24
25
26
T<;Iingay 30 thang 06 nam 2013
Bao cao lU'u chuy€ln tiftn t~ hQ'p nh~t (ti~p theo)
Ma
CHI TIEU
III. LU'u chuy~n tiftn tli' ho~t dQng tai chinh
1. Ti€ln thu phat hanh cO phillu, nh$n vOn g6p cua chu 50' hCl'u
2. Nh$n g6p vOn tCrcO dong thieu 50
Ti€ln chi tra vOn g6p cho cac chu 50' hCl'u,mua l<;IicO phillu cua
3. doanh nghi$p da phat hanh
4.
5.
6.
7.
8
Ti€ln vay ng~n h<;ln,dai h<;lndU'O'cnh$n
Tra l<;IivOn uy thac cho ngU'6'i uy thac d~u tU'
Ti€ln chi tra nO'gOc vay
Ti€ln chi tra nO'thue tai chinh
CO tlYC,100i nhu$n da tra cho chu 50' hCl'u
LLPUchuytm titm thuan tiP hO{lt dQng tai chinh
LU'u chuy€ln tiftn thu&n trong
31
31a
33
34
35
36
37
6,000,000,000
(131,760)
1,070,467,231,968
(1,428,195,253,045)
(8,360,000)
(341,881,632,837)
50
964,068,370,804
60
1,947,090,450,986
1,945,764,811,547
2,911,158,821,790
2,564,586,767,007
ky
ky
61
70
TP.
NgU'C>'iL~p Bi6u
DU'O'ng HCPuMui
(654,900,000)
40
Anh hU'6'ng cua thay dOi ty gia hOi doai quy dOi ngo<;lit$
Tiftn va tU'O'ng dU'O'ng tiftn cuOi
Nam trU'cYc
15,854,880,000
32
ky
Tiftn va tU'O'ng dU'O'ng tiftn d&u
Nam nay
s6
K~ Toan TrU'C>'ng
Ho Chi
Minh, ngay 23 thang 08 nam 2013
P. TOng Giam £lOc
C6NG TY CO pHAN CHLrNG KHOAN sAl GON
8ja chi: 72 Nguy~n Hue - Qu$n 1 - TP. HO Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Cho kY tai ehlnh kilt thUe ngay 30 thang 06 nam 2013
Ban hanh
ngay 24 thang
Sua c16itheo
ngay 20 thang
BAo cAo TiNH HiNH BIEN gQNG VON CHU
CHI TIEU • 6 thang nam 2013
Thuy~t
minh
sa
sa
1. VOn d~u tU' eua ehu
hCru
2. Th~ng dU' vOn cO ph~n
3. VOn kMc cua ehu
hCru
4. CO phillu quy
5. Ch~nh leeh danh gia I~i tai san
6. CMnh I$ch tY gia hOi doai .
7. Quy (J~utU', pMt trilln
8. Quy dt,r ph6ng tai ehlnh
9. Quy khac thue>cvOn ehU
hCru
10. LO'inhu~n sau thull chU'a pMn phOi
C()ng
sa
CHI TIEU - 6 thang nam 2012
sa
Thuy~t
minh
56 dau nam
Tang trong ky
theo T.Tll' 56 9512008 ITT -BTC
10 nam 2008 cua Bt) Tai chfnh
Th6ng tll' 5616212010 ITT -BTC
10 nam 2010 cua Bt) Tai chfnh
sa HO'U
Giam trong ky
56 cuOi ky
3,526,117,420,000
340,921,476,378
(2,605,677,770)
(89,246,186,000)
11,832,000,000
4,022,880,000
289,383,181,436
46,429,937,816
1,127,002,833,821
256,256,165,959
426,967,966,810
956,291,032,970
5,191,573,047,865
318,540,852,015
427,082,089,858
5,083,031,810,021
Tang trong ky
Giam trong ky
so dau nam
114,123,048
(131,760)
3,537,949,420,000
344,944,356,378
(2,719,800,818)
(89,246,317,760)
335,813,119,252
SO cuOi ky
1. VOn (J~utU' eua chu
hCru
2. Th~ng dU' vOn cO ph~n
3. VOn khae cua ehu
hCru
4. CO phillu quy
5. Ch~nh I$ch (Janh gia I~i tai san
6. CMnh I$eh tY gia hOi doai
7. Quy d~u tU', pMt trilln
8. Quy dt,r phOng tai ehlnh
9. Quy kMc thue>cvOn chu
hCru
10. LO'inhu~n sau thull chU'a ph~n phOi
1,012,450,891,924
254,492,683,453
349,747,436,263
917,196,139,114
C()ng
5,080,665,298,617
256,754,952,109
350,814,635,536
4,986,605,615,190
sa
sa
3,526,117,420,000
340,921,476,378
383,614,879
(88,591,286,000)
1,067,199,273
289,383,181,436
K~ Toan TrlF6'ng
Ii[
DlFO'ng Hrru Mui
2,917,168,656
(654,900,000)
~
Hoang Thl Minh Thuy
3,526,117,420,000
340,921,476,378
2,233,584,262
(89,246,186,000)
289,383,181,436
CONG TV
c6 pHAN
CHUNG KHOAN sAl GON
£>iachi: 72 Nguyen Hu$ - Qu~n 1 - TP. H6 Chi Minh
BAa cAo TAl CHINH HOOPNHAT
Cho ky kl! toan kl!t thUc ngay 30 thang 06 nam 2013
Ban thuyAt minh baa cao tai chinh hQ'p nhAt
BAN THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT
Ban thuyl!t minh nay la mot bO ph~n khOng th~ tach rai va phai dU'Q'cdoc kem v6'i Bao cao tai chinh quy 2
nam 2013 (hQ'pnh~lt) clla COng ty CO ph~n Chlrng khoan Sai g6n (goi t~t la COng ty).
J.
B~C BIEM HO~T BQNG ClIA DOANH NGHlep
COng ty CO ph~n Chlrng khoan Sai G6n la cOng ty cO ph~n dU'Q'c thanh I~p t<;liVi$t Nam. COng ty
dU'Q'cc~p Gi~y phep hO<;ltdong s6 3041/GP-UB do Oy ban nhfm dfm Thanh ph6 H6 Chi Minh c~p
ngay 27 thang 12 nam 1999 va dU'Q'cc~p gi~y chlrng nh~n £>angky kinh doanh s6 056679, do SO'
Kl! hOGichva £>~utU' Thanh ph6 H6 Chi Minh c~p dang ky I~n d~u vao ngay 30 thang 12 nam 1999.
COng ty dU'Q'cc~p gi~y phep HOGitdong Kinh doanh s6 03/2000/GPHDKD, do Oy ban chlrng khoan
Nha nU'6'cdp ngay 05 thang 04 nam 2000 va cac gi~y phep kinh doanh di~u chinh til!p theo.
1.
Hinh thlPC 560 hQlu vOn
COng ty cO ph~n
2.
Linh vl/c kinh doanh
Djch Vl,l
3.
Ngfmh nghA kinh doanh
: MOigi6'i chlrng khoan, tU'v~n d~u tU' chlrng khoan, lU'u ky chlrng
khoan, tl,J'doanh chlrng khoan, bao lanh phat hanh chlrng khoan, quan Iy quy, quan Iy danh ml,lCd~u
hJ'.
4.
5.
TOng 50 nhan vi en
: 410
Cong ty can :
TGiingay 30/06/2013, COng ty c6 3 cOng ty con dU'Q'chQ'pnh.k
- Cong ty TNHH quan Iy Quy 551 dU'Q'cthanh I~p theo Gi~y phep thanh I~p va hOGitdong s6
19/UBCK-GP ngay 3 th{mg 8 nam 2007.
+ Nganh hOGitdong: Quan Iy quy va quan Iy danh ml,lCd~u tU' .
+ V6n di~u 1$: 30 ty dOng (so' hCfu 100%)
- Quy dau tU' thanh vien 551 dU'Q'cthanh I~p theo gi~y phep thanh I~p va hOGitdong s6 1301TBUBCK ngay 27 thang 7 nam 2010
+ Ml,lc tieu va linh Vl,J'Cd~u tU' clla Quy: d~u tU' vao chlrng khoan ho~c cac d<;lngtai san d~u tU' khac,
k~ ca b~t dong san
+ V6n di~u 1$:390 ty d6ng (sO'hCfu80%)
+ Thai gian hOGitdong clla quy: 31 nam
- Cong ty QuOc tA 551 (551 International Corp.) dU'Q'cthanh I~p ngay 27/08/2009 theo s6 dang ky
SRV 090813396 - 4724807 tGii Bang Delaware, My va theo Gi~y phep d~u tU' ra nU'6'c ngoai s6
249/BKH-£>TRNN-ElC1 do BO Kl! hOGichva £>~utU'cap ngay 31/08/2010
+ Ml,lCtieu va linh Vl,J'C
d~u tU': d~u tU'vao kinh doanh b~t dong san, van ph6ng tGiiMy
+ v6n d~u tU': t6i da 18,5 tri$u USD. TY 1$So' hCfuclla COng ty la 80% v6n, va la So' hCfugian til!p
thOng qua Quy d~u tU'thanh vien SS!.
+ Thai gian hOGitdong: 30 nam
6.
Cong ty lien k6t:
T<;lingay 30/06/2013 COng ty c6 10 cOng ty lien kl!t gi{m til!p dU'Q'cphan anh theo phU'O'ngpMp vOn
chll So'hCfu:
C6ng ty CP Hung VU'O'ng(HVG):
TGiithai di~m ngay 30/06/2013 khoan dau tU' trl/c ti6p va dau tU' gian ti6p (d~u tU' clla cOng ty con)
clla COng ty vao COng ty CP Hung VU'O'ngla 390.894.771.116 d6ng, chiem 20.01 % s6 1U'Q'ngcO
phi~u dang lU'u hanh clla HVG va khoan d~u tU' nay da tra thanh khoan d~u tU' vao cOng ty lien k~t tli
thai di~m 31/12/2011. COng ty CP Hung VU'O'ngla doanh nghi$p niem yl!t tren So' Giao djch chlrng
Trang 1
Ban thuy6t minh nay
/a m~t
b~ pMn hr;rp tMnh va pMi c1U'Q'C
c1Qccling v&i Mo cao tai chfnh hr;rp nhAt
CONG TV
cO pHAN CHlrNG KHOAN sAl GON
Elia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Cho ky kll toan kllt thuc ngay 30 thang 06 nam 2013
Ban thuyAt minh bao clio tili chinh hQ'p nhat (tillp theo)
khoan TP. H6 Chi Minh, v6n di~u I~ hi~n t~i clla HVG la 791.976.690.000
dOng, nganh ngh~ kinh
doanh la: NuOi tr6ng, chll billn, xullt kh~u thllY san, San xuat thli'c an (thllY san, chan nuOi), kinh
doanh kho I~nh.
Cdna tv CP Xuyen Thai Sinh (PAN):
T~i thai di~m ngay 30/06/2013 khoan dAu tll' trlfc tiAp va dAu tll' gilln tiAp (dflU tU'clla cOng ty con)
clla COng ty vao COng ty CP XuyE'mThai Sinh la 78.492.602.086 dOng, chi~m 20.22% s6 IU'oongcO
phi~u dang IU'uhanh clla PAN va khoan d~u tU' nay da tra thanh khoan dflu tU' vao cOng ty lien ket tCr
thai di~m 31/12/2011. COng ty CP Xuyen Thai Sinh la doanh nghi~p niem yllt tren So Giao dich
chli'ng khoan TP. H6 Chi Minh, v6n di~u I~ hi~n t~i clla PAN la 200.500.000.000
d6ng, nganh ngh~
kinh doanh la: Mua ban nha
nh~n quy{m su dl,mg dat d~ x~y dl,l'ng nM
d~ ban ho~c cho thue;
Dich Vl.Jv~ sinh nha cua; Kinh doanh bat dong san; Cho thue xe c6 ngu'ai lai d~ v~n tai hanh khach,
hoopdOng chO khach <1itham quan, du lich. Cho thue xe 0 to; Ho~t dong xu Iy chat thai ran, long, khi
thai cOng nghi~!.')(khOng ho~t dong t~i tn,! so); Dich Vl.Jsua chO'a nha; djch Vl.Jch6ng m6i mot, di~t
cOn trung; Djch Vl.Jtrang tri nha cua, phong canh, vU'an canh, non bO cOng vien, vU'an thu; Dich Vl.J
quan Iy nha cao tflng, can ho; Mua ?an thiet bj v~ sinh cOng nghi~p; Mua ban qufln ao; El~i Iy ky gai
hang h6a; Dich Vl.Jtin hoc: tU' van lap d~t phfln cli'ng, phfln mem may tinh; Dich Vl.JthU'O'ngm~i; TU'
van dflu tU' (trCrtU' van tai chinh; El~i Iy phat hanh sach bao c6 noi dung dU'OOc
pMp IU'uhanh.
a,
a
Cdna tv cd phlln San xuAt Kinh doanh XuAt nhap khAu Sinh Thanh (GIL):
T~i thai di~m ngay 30/06/2013 khoan dAu tll' trlfc tiAp va dAu tll' gilln tiAp (dflu tU' clla cOng ty con)
clla COng ty vao COng ty CP San xuat Kinh doanh Xuat nh~p khau Sinh Th~nh la 84.491.373.385
dOng, chillm 25.59% s6 IU'oongcO phillu cang IU'u hanh clla GIL, va khoan dflu tU' nay da tra thanh
khoan dflu tU' vao cOng ty lien kllt tCrthai di~m 31/03/2012. COng ty CP San xuat Kinh doanh Xuat
nh~p kh~u Sinh Th~nh la doanh nghi~p niem y~t tren So Giao djch chli'ng khoan TP. HO Chi Minh,
v6n di~u I~ hi~n t~i clla GIL la 139.245.880.000 c6ng, nganh ngh~ kinh doanh la: NMp kh~u may
m6c, thi~t bi, nguyen li~u, v~t tU'... Djch Vl.JthU'O'ngm~i va c~m dO, Xay dl,l'ng, trang tri noi that, san
I~p m~t b~ng, kinh'doanh
dja 6c, HOOp
tac d~u tU' linh WC nha hang, khach s~n, du Ijch.
~,
Cdna ty cd phAn Gidna cay trdna Truna U'O'na(NSC):
T~i thai di~m ngay 30/06/2013 khoan dAu tll' trlfc tiAp va dAu tll' gilln tiAp (d~U tU' clla cOng ty con)
clla COng ty vao COng ty CP Gi6ng cay tr6ng Trung U'O'ngla 72.621.113.434 dOng, chi~m 20.00% s6
lU'oongcO phillu dang lU'u hanh clla NSC, va khoan d~u tU' nay da tra thanh khoan d~u tU' vao cOng ty
lien kllt tCrthai di~m 31/03/2012. COng ty CP Gi6ng c~y trOng Trung lrO'ng la doanh nghi~p niem yllt
tren So Giao djch chli'ng khoan TP. H6 Chi Minh, v6n di~u I~ hi~n t~i clla NSC la 100.298.380.000
dOng, nganh ngh~ kinh doanh la: San xuM, kinh doanh, XNK cac lo~i gi6ng c~y trOng nOng, lam
nghi~p, San xuat, kinh doanh, XNK cac lo~i nOng san, v~t tU' thillt bi nOng nghi~p, chll billn, kinh
doanh nOng san, Kinh doanh dich Vl.J10' hanh noi dja, qu6c tll va cac dich Vl.Jphl.JcVl.Jdu Ijch, El~i Iy
ban buOn ban Ie hanh h6a va kinh doanh xang d~u.
Cdna ty cd phAn Gidna cay tr6na Mi~n Nam (SSC):
T~i thai di~m ngay 30/06/2013 khoan dau tll' trlfc tiAp va dau tll' gilln tiAp (d~u tU' clla cOng ty con)
clla COng ty Va'" COng ty CP Gi6ng cay trOng Mi~n Nam la 94.206.176.391 dOng, chillm 20.07% s6
lU'oongcO phillu dang lU'u hanh clla SSC, va khoan d~u tU' nay da tra thanh khoan d~u tU'vao cOng ty
lien k~t tCrthai di~m 31/03/2012. COng ty CP Gi6ng cay trOng Mi~n Nam la doanh nghi~p niem yllt
tren So Giao djch chung khoan TP. HO Chi Minh, v6n di~u I~ hi~n t~i clla SSC la 149.923.670.000
dOng, nganh ngh~ kinh doanh la: Nghien cuu, san xu~t, kinh doanh, XNK gi6n~ cay trOng cac lo~i,
San xuat, kinh doanh, XNK nOng san, v~t tU' nOng nghi~p, Thillt kll, chll t~o, lap d~t, XNK cac lo~i
may m6c thillt bi ch~ bi~n h~t gi6ng va nOng san, San xu~t, gia cOng, sang chai, d6ng g6i thu6c bao
v~ thl,J'cv~t.
CTCP Ch~ bi~n Hana xuAt khAu Long An (LA F):
T~i thai di~m ngay 30/06/2013 khoan dau tll' trlfc tiAp va dau tll' gilln tiAp (dflu tU' clla cOng ty con)
clla COng ty vao COng ty CP chll bi4n Hang xuat kh~u Long An la 44.497.780.005
dOng, chi~m
20.02% s6 lU'oongcO phillu dang lU'u hanh clla LAF va khoan dflu tU' nay tra thanh dflu tU' vao cOng ty
lien kllt tCrthai di~m 30/6/2012. COng ty CP Ch~ billn Hang xuflt khau Long An la doanh nghi~p niem
yllt tren So Giao dich chung khoan TP. HO Chi Minh, v6n di~u I~ hi~n t~i clla LAF la
147.280.190.0~1 dOng, nganh ngh~ kinh doanh la: San xuflt, xu~t khau h~t di~u va cae san pham
ch~ bi~n tCrh~t di~u.
Trang 2
Ban thuy~t minh nay la m~t b~ pMn hQ'ptMnh va pMi rJU'Q'C rJQC cung v&i bao cao tai chlnh hQ'pnMt
CONG TV cO pHAN CHlrNG KHOAN
sAl GON
£)ja chi: 72 Nguyen Hu$ - Qu~n 1 - TP. H6 Chi Minh
BAa cAo TAl CHfNH HOOPNHAT
Cho ky k~ totm k~t thUc ngay 30 tMng 06 nam 2013
Ban thuyAt minh bao cao tai chinh hQ'p nhat (ti~p theo)
CTCP D~u tU' PhtJt tritm Cong ngM Dien tIP - Vien thong (ELC):
T~i thai (:riemngay 30/06/2013 khoan dAu tll' tr,!c tiAp va dAu tll' gian tiAp (<1autlJ' clla cOng ty con)
clla COng ty vao COng ty CP £)au tlJ' PMt trien COng ngh$ £)i$n tu - Vien th6ng la 200.600.876.538
<16ng,chi~m 20.00% sO 1lJ'Q'ngc6 phi~u <1angllJ'u hanh clla ELC va khoan <1~utlJ' nay tra thanh <1au
tU'_vaocOng ty lien k~t t(r thai <1iem.31/12/2012. COng ty CP £)au tlJ' PMt trien COng ngM £)i$n tuVien thOng la doanh nghi$p niem yet tren Sa Giao djch chung khoan TP. H6 Chi Minh, vOn <1ieu1$
hi$n t~i clla ELC la 366.249.090.000 <16ng,nganh nghe kinh doanh la: San xu~t, I~p rap cac san
ph~m <1i$ntu - tin hQ~;£)~i Iy mua ban, ky gui hang h6a; Cac djch Vl,lkhoa hQc ky thu~t; L~p rap, bao
dlJ'ong.cac thi~t bj vien thOn~, t6~g dai di$n tho~i thue bao dung 1U'Q'ngnh6, thi~t bj phl,l trQ', ngu6n
<1i$n,lap <1~tcac thiet bj truyen dan cho cac tuy~n Viba va m~ng cap thOng tin; San xu~t ph~n mem
may tinh, chuyen giao cOng ngh$ th6ng tin, I~p <1~tcac h$ thOng, day chuyen cOng ngh$ cao; TU'v~n
cac h$ thOng thOng tin, M thOng tll <1Qngh6a va cac h$ thOng di$n tu - vien th6ng; Cung c~p va khai
th~c cO'sa dO' li$u, djch Vl,llU'utrO'va xu Iy dO'Ii$u; Dich Vl,lcho thue may m6c, thi~t bj di$n, di$n tu,
vien thOng, thiet bi khoa hQc; Djch Vl,lquang cao; £)~i Iy cung c~p djch Vl,lblJ'u chinh vien th6ng; £)~i Iy
kinh doanh djch Vl,linternet; Djch Vl,lthOng tin giai tri v6'i pMt thanh, truyen hinh, bao chi; £)~u tU' pMt
trien chan nuOi, tr6ng trQt va khu du Ijch sinh thai; Mua ban, san xu~t cac thi~t bj bao chay, thi~t bj
bao trQm...
CTCP Transimex-Saigon (TMS):
T~i thai diem ngay 30/06/2013 khoan dAu tll' tr,!c tiAp va dAu tll' giim tiAp (dau tU'clla cOng ty con)
clla COngty vao COng ty CP Transimex-Saigon la 96.644.903.926 d6ng, chi~m 20.00% sO 1U'Q'ng
co
phieu dang lU'uhanh clla TMS va khoan dau tlJ' nay tra thanh dau tU' vao cOng ty lien k~t t(r thai diem
31/12/2012. COng ty CP Transimex-Saigon la doanh nghi$p niem y~t tren Sa Giao djch chung
khoan TP. H6 Chi Minh, vOn dieu 1$ hi$n t~i clla TMS la 230.738.240.000 d6ng, nganh nghe kinh
doanh la: £)~i Iy giao nh~n v~n chuyen hang h6a xu~t nh~p kh~u dU'ang bien, dU'ang hang khOng va
dU'ang bQ. £)~i Iy hang hai va mOi gi6'i tau bien, djch Vl,lthll tl,lChai quan. Kinh doanh kho bai, kho
ngo~i quan, k~o thu gom d6ng g6i hang IE~CF~, diem thOng quan nQi dja ICD. Kinh doanh v~n
chuy~n hang hoa xu~t nh~p khau va cOng cQng bang dU'ang bQ.
CTCP Sibica (SSC):
T~i thai di~m ngay 30/06/2013 khoan dAu tll' tr,!c tiAp va dAu tll' giim tiilp (d~U tlJ' clla cOng ty con)
clla COng ty vao COng ty CP Bibica la 51.491.751.919 d6ng, chi~m 20.00% sOIU'Q'ngcO phi~u dang
llJ'u hanh clla BBC va khofm d~u tU' nay tra thanh d~u tU' vao cOng ty lien ket t(r thai di~m
31/03/2013. COng ty CP Bibica la doanh nghi$p niem y~t tren SO'Giao dich chung khoan TP. H6 Chi
Minh, vOn dieu 1$hi$n t~i clla BBC la 154.207.820.000 d6ng, nganh nghe kinh doanh la: San xu~t va
kinh doanh cac san ph~m banh kli!o,xu~t kh~u cac san ph~m banh kli!Ova cae hang hoa khac.
CTCP KhlP Trimg Viet Ham (VFG):
T~i thai di~m ngay 30/06/2013 khoan dau tll' tr,!c tiAp va dau tll' gian tiAp (d~u tU' clla cOng ty con)
clla COng ty van COng ty CP Khu Trung Vi$t Nam la 97.658.069.943 <16ng,chi~m 20.07% sO 1U'Q'ng
cO phi~u dang lU'uhanh clla VFG va khoan d~u tlJ' nay tra thanh d~u tlJ'vao cOng ty lien k~t t(r thai
di~m 31/03/2013. COng ty CP Khu Trung Vi$t Nam la doanh nghi$p niem y~t tren Sa Giao djch
chung khoan TP. HO Chi Minh, vOn dieu 1$hi$n t~i clla VFG la 132.827.530.000 dOng, nganh nghe
kinh doanh la: San xu~t, gia cOng, sang chai, d6ng g6i, mua ban cac lo~i thuOc bao v~ thl,l'c v~t, v~t
tlJ'bao v~ thl,l'c v~t, v~t tlJ' khu trung. Cung c~p djch Vl,lkhu trung, di$t sinh v~t gay h~i nOng lam san
va cac v~t th~ khac. Djch Vl,lxu Iy, bao dU'ong, v~ sinh mOitrU'an~ trong nha may, kho tang, van
phong cO'quan, cac cOng trlnh xay dl,l'ng. Mua ban v~t tU', h6a chat phl,lc Vl,lcho san xu~t nOng
nghi~p. Giam dinh hang h6a: sO 1U'Q'ng,
ch~t 1U'Q'ng,
quy cach, bao bi, gia tri hang h6a, tOn th~t, an
toan, v~ sinh va cac yeu c~u giam djnh khac. Cho thue van phong, kho bai. Djch Vl,lchOng mOi mQt.
Giam sat thi cOng va I~p d~t may m6c thi~t bj. TU'v~n d~u tlJ'.
7.
a~c diltm ho~t dQng cLla doanh nghi~p trong
nhat
ky c6 anh hll'ang dAn Bao cao tai chinh hQ'p
Trong ky COng 'ty da ban khoan d~u tlJ' vao COng ty CP Xu~t nh~p kh~u ThllY san B~n tre (ABT) nen
khoan d~u tlJ' nay khOng con la khoan d~u tlJ' lien k~t gian ti~p t~i ngay 30/6/2013.
Trang 3
Ban thuy~t minh nay la m~t b~ pMn hQ'p thanh va pMi c1U'Q'C
c1Qccimg v6'i Me cae tai chfnh hQ'p nh~t
I
\
CONG TV
cO pHAN CHlrNG KHOAN SAl GON
£>jachi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
BAa cAo TAl CHfNH HOP NHAT
Cho ky k~ toan k~t thuc ngay 30 tMng 06 nam 2013
Ban thuyAt minh baa cao tai chinh hQ'p nhAt (ti~p theo)
Giai thleh ktJt gua hoat cf6ng kinh doanh hap nhfJt elia guy 2/2013 so v{Yi eOng ky nam (rwe:
LQ'inhu~n sau thu~ quy 2/2013 cua cOng ty lai 95.766.211.400 d6ng, tang 38% so vai quy 2/2012
(quy 2/2012 rai 69.386.995.013 d6ng) do nguyen nh~n sau: chi phi dl,l' ph6ng Quy 2/2013 giam d~n
97.7% so vai chi phi dl,l' ph6ng cua Quy 2/2012 .
.
II.
NAM TAl CHiNH, £)O'N VI TII:N T~
1.
Nam tai chinh
50' Dl,JNGTRONG K~ ToAN
Nam tai chinh cua COng ty b~t d~u tCfngay 01 thang 01 va k~t thuc vao ngay 31 tMng 12 hang nam.
2.
III.
£)O'nvi ti~n t~ SLP dVng trong k~ tolm
£>an vi ti~n t~ Slf dl,lng trong k~ toan la £>6ngVi~t Nam (VN£».
CHuAN MV'C vA CH~ £)0 K~ ToAN Ap Dl,JNG
1.
Ch~ dQ k~ tolm ap dVng
COng ty ap dl,lng Ch~ dQ k~ toan doanh nghi~p Vi~t Nam ap dl,lng cho cac cOng ty chli'ng khoan ban
hanh theo thOng tU' 95/2008/TT-BTC ngay 24 tMng 10 nam 2008, ThOng tU' 162/2010/TT-BTC ngay
20 thang 10 nam 2010 cua BQTai chinh thay th~ cho Quy~t djnh 56 99/2000/Q£>-BTC ngay 13 thang
6 nam 2000 cua BQTai chinh.
2.
Tuyen bO v~ vi~c tUiin thu chuAn mlfc k~ toan va ch~ dQ k~ toan
Ban TOng Giam d6c dam bao da tu~n thu d~y du yeu c~u cua Ch~ dQ K~ toan Doanh nghi~p Vi~t
Nam ap dl,lng cho cac cOng ty chli'ng khoan va cac Chuan ml,J'Ck~ toan Vi~t nam ban hanh theo:
~
Quy~t dinh 56 149/2001/Q£>-BTC ngay 31 thang 12 nam 2001 v~ vi~c ban hanh b6n Chuan
ml,J'CK~ toan Vi~t Nam (8Q't 1);
~
Quy~t dinh 56 165/2002/Q£>-BTC ngay 31 thang 12 nam 2002 v~ vi~c ban hanh sau Chuan
ml,J'CK~ toan Vi~t Nam (8Q't 2);
~
Quy~t dinh 56 234/2003/Q£>-BTC ngay 30 thang 12 nam 2003 v~ vi~c ban hanh sau Chuan
ml,J'CK~ toan Vi~t Nam (£>Q't3);
~
Quy~t dir.h 56 12/2005/Q£>-BTC ngay 15 thang 2 nam 2005 v~ vi~c ban hanh sau Chuan ml,l'C
K~ toan Vi~t Nam (£>Q't4); va
~
Quy~t dinh 56 100/2005/Q£>-BTC ngay 28 thang 12 nam 2005 v~ vi~c ban hanh b6n Chuan
ml,J'CK~ toan Vi~t Nam (£>Q't5).
Bang c~n d6i k~ toan, bao cao k~t qua hO'iltdQng kinh doanh, bao cao lU'u chuy~n ti~n t~ va thuy~t
minh bao cao tai chinh hQ'p nh~t dU'Q'ctrlnh bay kem theo va vi~c Slf dl,lng cac bao cao nay khOng
danh cho cac d6i tU'Q'ngkhOng dU'Q'ccung c~P cac thOng tin v~ cac thu tl,lCva nguyen t~c va thOng I~
k~ toan t'ili Vi~t Nam va han nlia khOng dU'Q'cchu dinh trlnh bay tlnh hlnh tai chlnh, k~t qua hO'ilt
dQng kinh doanh va lU'uchuy~n ti~n t~ theo cac nguyen t~c va thOng I~ k~ toan dU'Q'cch~p nh~n r{lng
rai cac nU'ac va lanh thO khac ngoai Vi~t Nam.
a
3.
IV.
1.
Hlnh thu-c k~ toan ap dVng
COngty Slf dl,lng hlnh thli'c nh~t ky chung.
cAc cHiNH SACH K~ ToAN Ap Dl,JNG
CO'sO-hQ'p nhAt
Bao cao tai chinh hQ'p nh~t bao g6m bao cao tai chlnh cua COng ty CO phan Chli'ng khoan Sai G6n
(cOngty m~) va cac cOng ty con t'ili ngay 30 tMng 06 nam 2013.
Trang 4
Ban thuy~t minh nay fa mot bO pMn hQ'pthanh va pMi awc
aoc cung v{Yibao cao tai chlnh
hQ'pnMt
CONG TV
cO pHAN CHO'NG KHOAN sAl GON
8ja chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
BAa cAo TAl CHfNH HOOPNHAT
Cho ky kll tOtlO kllt thUc ngay 30 thang 06 nam 2013
Ban thuyAt minh bao eao tai eh!nh hQ'p nhAt (tillp theo)
COng ty con dU'c;>'chc;>'pnhllt toan b~ k~ tCl' ngay thanh I~p, la ngay COng ty m~ thl,/'c Sl,/' nam quylm
ki~m soat cOng ty con, va tillp tl,JCdU'c;>'chc;>'pnhllt cho dlln ngay COng ty m~ thl,/'c Sl,/'chllm dlft quy~n
ki~m soat d6i vai cOng ty con.
Cac bao cao tai chinh clla cOng ty m~ va cac cOng ty con SLPdl,mg d~ hc;>'pnhllt dU'c;>'cI~p cho cung
m~t ky kll toan, va dU'c;>'cap dl,Jng cac chfnh sach ke toan m~t cach th6ng nhllt.
s6 duo cac tai khoan tr€!n Bang cfm d6i kll toan giQ>acac doon vj trong cung COng ty, cac giao djch n~i
b~, cac khoan lai ho~c 10 n~i b~ chU'a thl,/'c hi~n phat sinh tCl' cac giao djch nay dU'c;>'CIOc;litrCl' hoan
toan.
Lc;>'ifch ~O dOng thi~u s6 la phan Ic;>'iich trong lai, ho~c 16, va trong tai san thuan clla cOng ty con khOng
l1U'c;>'c
nam giQ>boi COng ty va l1U'c;>'c
trlnh bay ri€!ng bi~t tr€!n bao cao kllt qua hOc;ltd~ng kinh doanh
hc;>'pnhllt va l1U'c;>'C
trlnh bay ri€!ng bi~t vai phan v6n chll so hQ>uclla cac cO dOng clla cOng ty m~ trong
ph~m v6n chll so hQ>utr€!n bang can d6i ke toan hc;>'pnhllt
2.
TiAn va cae khoan tU'O'ng dU'O'ng tiim
Ti~n va cac khoan tU'oong dU'oong ti~n bao gOm ti~n m~t tc;li quy, ti~n gLPi ngan hang, ti~n gLPiclla nha
l1au tU' v~ giao dich chlmg khoan, cac khoan dau tU' ngan hc;ln c6 thai hc;ln g6c khOng qua ba thang, c6
tinh thanh khoan cao, c6 kha nang chuy~n dOi d~ dang thanh cac 1U'c;>'ng
ti~n xac l1jnh va khOng c6
nhi~u rlli ro trony chuy~n dOi thanh ti~n.
3.
Cae khofm
pha! thu
Cac khoan phai thu l1U'c;>'c
trlnh bay tr€!n bao cao tai chfnh hc;>'pnhllt theo gia trj ghi sO cac khoan phai
thu tCl'khach hang va phai thu khac sau khi clln trCl' cac khoan dl,/' phong l1U'c;>'c
I~p cho cac khoan phai
thu kh6 dol.
01,/' ph6ng nc;>'phai thu kh6 l10i th~ hi~n phan gia trj clla cac khoan phai thu ma COng ty dl,/' killn khOng
c6 kha nang thu hOi tc;li ngay ket thUc ky kll toano Tang ho~c giam s6 duo tai khoan dl,/' phong l1U'c;>'c
hc;lChtoan vao chi phf qufm Iy doanh nghi~p trong kyo
4.
Tai san e6 djnh hCPu hlnh
rai san cO l1inh hQ>uhlnh l1U'Q'cth~ hi~n theo nguy~n gia tnf l1i gia trj hao mon lOy ke.
Nguy~n gia tai san cO dinh bao gOm gia mua va nhQ>ng chi phi c6 lien quan trl,/'c tillp l1lln vi~c l1U'a tai
san vao hOc;ltl1~ng nhU' dl,/' kien.
Cac chi phi mua sam, nang clip va l10i mai tai san c6 djnh dU'c;>'cghi tang nguyen gia clla tai san va
chi phI bao trl, sLPachQ>al1U'c;>'c
hc;lChtoan vao ket qua hOc;ltd~ng kinh doanh hc;>'pnhllt khi phat sinh.
5.
Khi tai san l1U'c;>'c
ban hay thanh Iy, nguyen gia va gia tri hao mon lOy ke l1U'c;>'c
x6a sO va cac khoan lai
10 phat sinh do thanh Iy tai san l1U'c;>'c
hc;lChtoan vao kllt qua hOc;ltd~ng kinh doanh hc;>'pnhM
Tai san e6 djnh vo hlnh
rai san cO (Jjnh vO hlnh dU'c;>'cghi nh~n theo nguyen gia trCl'di gia tri khllu hao lOy ke.
Nguy~n gia tai san cO djnh vO hlnh bao gOm gia mua va nhQ>ng chi phi c6 Ii~n quan trl,/'c tillp l1lln vi~c
l1U'atai san vao SlY dl,mg nhU' dl,/' kien.
Cac chi phi nang c~p va l10i mai tai san cO l1inh vO hlnh l1U'c;>'c
ghi tang nguy~n gia clla tai san va cac
chi phi khac l1U'c;>'C
hc;lChtoan vao ket qua hOc;ltl1~ng kinh doanh hc;>'pnh~t khi phat sinh.
Khi tai san cO l1inh vO hlnh l1U'c;>'c
ban hay thanh Iy, nguy~n gia va gia tri kh~u hao lOy ke l1U'c;>'c
x6a sO
va cac khoan lai 10 phat sinh do thanh Iy tai san dU'c;>'chc;lChtoan vao ket qua hOc;lt l1~ng kinh doanh
hc;>'pnhM
6.
Khau hao va khAu truKh~u hao va khllu tnf tai san cO l1jnh hQ>uhlnh, tai san cO l1jnh vO hlnh va b~t d~ng san dau tU' l1U'c;>'c
trlch theo phU'oong phap kh~u hao l1U'ang th~ng trong suOt thai gian hQ>udl,mg U'ac tinh clla cac tai san
nhU' sau (theo ThOng tU' sO 45/2013/TT-BTC
ngay 25/ 04/2013 clla B~ rai chinh):
Trang 5
Ban thuy~t minh nay /13m.,t b" pMn hr;rptMnh va pMi c1U'Q'C
c1()ccling vai Mo cao tai chfnh hr;rpnhAt
CONG TV
cO pHAN CHO'NG KHOAN sAl GON
£>iachi: 72 Nguyen Hu~ - Qu~n 1 - TP. HO Chi Minh
BAa cAo TAl CHiNH HOP NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 nam 2013
Ban thuyilt minh bao cao titi chinh hQ'p nhat (ti~p theo)
Nha clYa, v~t ki~n truc
7.
6 nam
May m6c thi~t bi
3 nam
PhU'O'ngti~n v~n tili
6nam
Thi~t bi, dl,mg Cl,lquim Iy
3 - 5 nam
Phfm m~m
3 nam
Quy~n SlYdl,lng c:JatvO thCYih~n
khOng khau hao
Tai san c<5CfjnhvO hlnh khac
2 nam
Bat c:JQng
san c:J~utU'
27,5 nam
~
.'
Thue tai san
Cac khoan ti~n thue theo hQ'pc:JOng
thue ho~t c:JOng
c:JU'Q'c
h~ch toan vao k~t qua ho~t c:JQng
kinh doanh
hQ'pnhat theo phU'O'ngphap c:JU'cmg
thang trong thai h~n cua hQ'pc:JOng
thue.
8.
aau tU' chCPngkhoan va dl! phOng giam gia chCPngkhoan
ThOng tU' 95/2008/TT-BTC cho phep cac cOng ty chung khoan thl,J'chi~n h~ch toan k~ toan cac khoan
c:J~utU' chung khoan theo mQt trong hai nguyen t~c la gia g<5cho~c gia tri hQ'p Iy. Theo c:J6,COng ty c:Ja
ll,J'achQn phU'O'ngphap gia g<5cc:J~ghi nh~n cac khoan c:J~utU' chung khoan.
Chung khoan kinh doanh va chung khoan dfw tv dai h~n
Cac chung khoim kinh doanh va chung khoan c:J~utU' dai h~n c:JU'Q'c
ghi nh~n ban c:J~utheo gia g<5c.
Cac khoan cO tuc bang ti~n va trai tuc nMn c:JU'Q'c
trong ky c:JU'Q'c
ghi nh~n giam gia v6n chung khoan
c:J6iv6'i khoan lai dOn tich trU'6'c ngay mua va ghi nh~n tang doanh thu c:J~utU' c:J6iv6'i ph~n lai k~ tli'
ngay mua.
Oil phOng giam gia chCmgkhoan
Dl,J'phong giam gia chung khoan c:JU'Q'c
I~p cho tli'ng lo~i chung khoan c:JU'Q'c
mua ban tren thi twang
va c6 gia tri thi trU'ang thap hO'ngia tri ghi 50.
Gia tri thi trU'ang cua chung khoan v6n niem y~t c:JU'Q'c
xac c:Jinhtren cO' 56' tham khao gia kh6'p I~nh
(gia binh quan c:J6iv6'i S6' giao dich chung khoan Ha NQi, gia c:J6ngclYa c:J<5i
v6'i S6' giao dich chung
khoan Thanh ph<5HO Chi Minh) t~i ngay 30 thang 06 nam 2013.
Gia trj thj trU'ang cua cac chung khoan v<5nchU'a niem y~t c:JU'Q'c
xac c:Jinhtren cO'56' gia giao djch blnh
quan tren thi trU'ang giao dich cua cac cOng ty c:J~ichung chU'a niem y~t (UPCom) c:J<5i
v6'i cac COng ty
c:Jac:Jangky giao dich tren thi trU'ang giao dich cua cac cOng ty c:J~ichung chU'a niem y~t, ho~c gia
trung blnh tren cO'56' gia giao dich c:JU'Q'c
cung cap t<5ithi~u b6'i ba cOng ty chung khoan t~i thai c:Jiem
30 thang 06 nam 2013 c:J6iv6'i cac cOng ty chU'a c:Jangky giao dich tren thi trU'ang giao dich cua cac
cOngty c:J~ichung.
Cac chung khoan khOng c6 gia tham khao tli' cac nguOn tren se c:JU'Q'c
c:Janhgia kha nang va muc c:JQ
giam gia dl,J'atren vi~c xem xet tlnh hlnh tai chinh va gia tri 50 sach cua to chuc phat hanh t~i ngay 30
thang 06 nam 2013.
9.
aau tU' vao cae cong ty, quy dau tU' trong d6 Cong ty c6 anh hU'6'ng dang k~ ( Cong ty IiEmkilt)
COng ty lien k~t la cac cOng ty ma trong d6 nha d~u tU' c6 anh hU'6'ng c:Jangk~ nhU'ng khOng phai la
cOngty con hay cOng ty lien doanh cua nha d~u tU'. ThOng thU'ang, COng ty dU'Q'ccoi la c6 anh hU'6'ng
c:Jangk~ n~u 56' hO'utli' 20% quy~n bo phi~u tr6' len 6' c:JO'n
vi nh~n c:J~utU'.
Cac khoan d~u tU'vao cOng ty lien k~t dU'Q'cghi nh~n theo phU'O'ngphap v6n chu 56' hO'u.
Theo phU'O'ngphap v6n chu 56' hO'u, khoan c:J~utU' dU'Q'cghi nh~n ban d~u tren bang can c:J6ik~ toan
hQ'p nhat giO'a nien dO theo gia g6c, sau d6 dU'Q'cdi~u chinh theo nhO'ng thay dOi cua phan 56' hO'u
cua COng ty trong tai san thuan cua cOng ty lien k~t sau khi mua. LQ'ith~ thU'O'ngm~i pMt sinh dU'Q'c
phan anh trong gia trj con I~i cua khoan c:J~utU'va c:JU'Q'C
phan bO trong khoang thai gian ba (03) nam.
Trang 6
Ban thuy~t minh nay la mCitbCipMn hqp tMnh va pMi dU'Q'CdQc cling v6'i bao cao tai chlnh hqp nMt
CONG TV
cO pHAN CHlrNG KHOAN sAl GON
£)ja chi: 72 Nguyen Hu~ - Que;.n1 - TP. H6 Chi Minh
sAo cAo TAl CHINH HOP NHAT
Cho ky k€ltoan kilt thUc ngay 30 thang 06 nam 2013
Ban thuy~t minh bao cao tai chinh hQ'p nhat (ti€lptheo)
j
Sao cao kilt qua kinh doanh hoopnhat giCl'ani~n dQ phan anh phc\n So' hCl'uclla COng ty trong kilt qua
hO<;itdQng kinh doanh clla cOng ty Ii~n kilt sau khi mua.
Phc\n So' hCl'uclla nha dc\u tll' trong h;rinhu~n/(IO) clla cOng ty Ii~n kilt sau khi mua dll'Q'c phan anh tr~n
bao cao kilt qua kinh doanh hoopnhat giCl'ani~n dQ. Thay d6i lOy kil sau khi mua dll'Q'c dil!u chinh vao
gia trj con l<;iiclla khoan dc\u tll' vao cOng ty Ii~n kilt. C6 tli'c dll'Q'c nh~n tCYcOng ty lien kilt dll'Q'Ccan
trCYvao khoan d~u tll' vao cOng ty Ii~n kilt.
Cac bao cao tai chinh clla cOng ty Ii~n kilt dll'Q'c I~p cung ky vai bao cao clla COng ty va SlJ'dl,mg cac
chinh sach kil toan nhat quan. Cac dil!u chinh hoopnhat thich hoopda dll'Q'c ghi nh~n d~ bao dam cac
chinh sach k€l toan dll'Q'c ap dl,mg nhat quan vai COng ty trong trll'ong hoopcc\n thillt.
10. Cae hQ'p dOng mua va ban I\li
NhCl'ngtai san dll'Q'c ban d6ng thai cam kllt se mua l<;iivao mot thOi di~m nhat dinh trong tll'ang lai
(cac hOOp
d6ng mua l<;ii)khOng dll'Q'c ghi giam tren bao cao tai chlnh. Khoan til!n nh~n dll'Q'c theo cac
hOOp
d6ng mua l<;iinay dll'Q'c ghi nh~n la khoan nO' phai tra tr~n bang can d6i kll toan va phc\n ch~nh
I$ch giCl'agia ban va gia cam kllt mua l<;iitrong tll'ang lai dll'Q'c ghi nh~n la tai san, ho~c chi phI, cho
kllt chuy~n va dll'Q'c phan b6 vao kllt qua hO<;itdong kinh doanh trong su6t thai gian hi~u h,Ycclla hoop
d6ng mua l<;ii.
NhCl'ngtai san dll'Q'c mua d6ng thai cam kllt se bfm l<;iivao mot thOi di~m nhat dinh trong tll'ang lai
(cac hOOpdOng ban l<;ii)khOng dll'Q'c ghi tang tr~n bao cao tai chlnh. Khoan til!n thanh toan theo cac
hoopd6ng ban l<;iinay dll'Q'c ghi nh~n la tai san tren bang can d6i kll toan va phc\n chenh I~ch giCl'agia
mua va gia cam kllt ban l<;iidll'Q'c ghi nh~n la doanh thu, ho~c khoan phai tra, cho kllt chuy~n va dll'Q'c
pMn bOvao k~t qua ho~t dong kinh doanh trong su6t thai gian hi~u h,Yccua hoopd6ng ban l<;ii.
11. Cae khoan phai tra va chi phi trich trU'ac
Cac khoan phai tra va chi phi trich trU'ac dll'Q'c ghi nMn cho s6 til!n phai tra trong tll'ang lai Ii~n quan
d~n hang h6a va djch Vl,lda nh~n dll'Q'c khOng phl,l thuoc vao vi~c COng ty da nh~n dll'Q'c h6a dan cua
nha cung cap hay chll'a.
12. Trv cap thai vi~c phai tra
TrQ'cap thOi vi~c cho nhan vi~n dll'Q'c trlch trll'oc vao cu6i mOi ky bao cao cho toan bQ ngll'oi lao dong
da lam vi~c t<;iicOng ty dll'Q'c han 12 thang cho dlln n~ay 31 thang 12 nam 2008 voi mlic trich cho mOi
nam lam vi~c tinh d~n ngay 31 thang 12 nam 2008 bang mot nlJ'a mlic 11I'angblnh quan cua giai dO<;in
sau thang tinh d~n thai di~m cham dlit hoopd6ng lao dong theo Lu~t Lao dong, Lu~t Sao hi~m xa hoi
va cac v~n ban hll'ong d~n c6 Ii~n quan. TlI' ngay 1 thang 1 nam 2009, mlic 11I'angblnh quan thang
d~ tinh trQ' cap thOi vi$c se dll'Q'c di~u chinh vao cu6i mOi ky bolo colo theo mlic blnh quan clla sau
thang gc\n nhat tfnh d~n thai di~m I~p bolo cao. nng hay giam cua khoan trich trll'oc se dll'Q'c ghi
nh~n vao bolo cao kllt qua kinh doanh hoopnhat.
13. Cae nghi~p v •••b~ng ngo\li t~
Cac nghi~p Vl,l phat sinh b~ng cac dan vi ti~n t~ khac vai dan vi ti~n t~ kll toan clla COng ty (VN£)
dll'Q'c h<;ichtoan theo ty gia giao djch clla n~an hang thll'ang m<;iivao ngay phat sinh nghi~p Vl,l.T<;ii
ngay kllt thUc ky kll toan, cac khoan ml,lCtien t~ c6 g6c ngo<;iit~ dll'Q'c danh gia l<;iitheo ty gia blnh
quan lien ngan hang t<;iithOi di~m nay. Tat ca cac khoan chenh I~ch ty gia thl,J'ctll phat sinh trong ky
va ch~nh I~ch do danh gia l<;iis6 dll' ti~n t~ c6 g6c ngo<;iit~ cu6i ky dll'Q'c h~ch toan vao kllt qua hO<;it
dong kinh doanh hOOp
nhat.
14. CO phiAu ngan quy
Cac cOng Cl,lv6n chu So' hCl'udll'Q'c COng ty mua l<;ii(cO phi~u ngan quy) dll'Q'c ghi nh~n theo nguy~n
gia va trll' vao v6n chu So' hCl'u.COng ty khOng ghi nMn cac khoan lai/(16) khi mua, ban, phat hanh
ho~c huy cac cOng Cl,lv6n chu So'hCl'uclla minh.
15. Phan chia IVi nhu~n
Trang 7
Ban thuy~t minh nay
/a mQt bQ ph~n
hr;tp thBnh va pMi cJU'Q'C
cJQccling vai bao cao tai chfnh hr;tp nMt
CONG TV
cO pHAN CHlrNG KHOAN sAl GON
8ja chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
sAo cAo TAl CH[NH HOP NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 n~m 2013
Ban thuyAt minh hao cao tai chinh hQ'p nhAt (ti~p theo)
LO'inhu~n thua.n sau thu~ thu nh~p doanh nghi~p sau khi da tr[ch I~p cac quy theo 8il!u I~ COng ty va
cac quy djnh cua phap lu~t Vi~t Nam se pMn chia theo Nghj quy~t clla 8<;1ihQi c6 dOng.
16. Ghi nh~n doanh thu
Doanh thu dL!O'cg~i nh~n khi COng ty c6 kha n~ng nh~n dU'O'ccac IO'iich kinh t~ c6 th~ xac djnh dU'O'c
mQt cach ch~c cMn. Doanh thu dU'O'cxac djnh theo gia trj hO'p Iy clla cac khoan da thu hoc;.cse thu
dU'O'csau khi tnJ>di cac khoan chi~t kh~u thU'O'ngm<;li,giam gia hang ban va hang ban bj tra 1<;Ii.
Cac
dil!u ki~n ghi nh~n Cl,lth~ sau day cOng phai dU'O'cdap li'ng khi ghi nh~n doanh thu:
Doanh (hu cung clJp d;ch
V(J
Khi c6 th~ xac djnh dU'O'ck~t qua hO'pd6ng mQt cach chac chan, doanh thu se dU'O'cghi nh~n dl,J'a
vao mli'c dQ ~oan ~hanh cOng vi~c. Trong trU'ang hO'p khOng th~ xac djnh dU'O'ck~t qua hO'pd6ng
mQt each cMc ch~n, doanh thu se chi dU'O'cghi nh~n mli'c c6 th~ thu h6i dU'O'cclla cac chi phi
da dU'O'cghi nh~n.
a
Thu nMp
(if
kinh doanh ch(mg khoan
Thu nh~p tCfkinh doanh chli'ng khoan dU'O'cxac dinh dl,J'atren mli'c chenh I~ch gia ban va gia vOn
blnh quan clla chli'ng khoan.
TifJnllii
Doanh thu dU'O'cghi nh~ln khi til!n lai phat sinh tren cO'sa d6n trch (c6 tinh d~n IO'itli'c ma tai san
dem l<;Ii)trCfkhi kha n~ng thu h6i til!n lai khOng chac chan.
cd (ife
Doanh thu dU'O'cghi nh~n khi quy~n dU'O'cnMn khoan thanh toan c6 tli'c b~ng ti~n clla COng ty
dU'O'Cxac I~p.
TifJncho thu~
Thu nh~p tCfti~n cho thue tai san theo hO'pd6ng thue hO<;ltdQng dU'O'Ch<;lchtoan vao k~t qua hO<;lt
dQng kinh doanh hO'pnh~t theo phU'O'ngphap dU'ang th~ng trong suot thai gian cho thue.
17. Thu6 thu nh~p doanh nghi~p
Thue thu nMp hi~n hanh
Tai san thu~ thu nh~p va thu~ thu nh~p phai nQp cho n~m hi~n hanh va cac n~m trU'oc dU'O'cxac
djnh b~ng sO ti~n dl,J'ki~n phai nQp cho (hoc;.cdU'O'cthu h6i tCf) cO' quan thu~, dl,J'atren cac mli'c
thu~ su~t va cac lu~t thu~ c6 hi~u ll,J'cd~n ngay k~t thuc ky k~ toano
Thu~ thu nh~p hi~n hanh dU'O'cghi nMn vao k~t qua hO<;ltdQng kinh doanh ngo<;litrCftrU'ang hO'p
thu~ thu nh~p phat sinh lien quan d~n mQt khoan ml,lCdU'O'cghi th~ng vao vOn chll sa hCru,trong
trU'ang hO'pnay, thu~ thu nh~p hi~n hanh cOng dU'O'cghi nh~n trl,J'cti~p vao vOn chll sa hCru.
COng ty chi dU'O'cbu trCfcac tai san thu~ thu nh~p hi~n hanh va thu~ thu nh~p hi~n hanh phai tra
khi doanh nghi~p c6 quy~n hO'p pMp dU'O'cbu trCf giCratai san thu~ thu nh~p hi~n hanh voi thu~
thu nh~p hi~n hanh phai nQp va doanh nghi~p dl,J'djnh thanh toan thu~ thu nh~p hi~n hanh phai tra
va tai san thu~ thu nh~p hi~n hanh tren cO'sa thu~n.
Thue (hu nMp holin l1)i
Thu~ thu nh~p hoan l<;IidU'O'cxac djnh cho cac khoan chenh I~ch t<;lmthai t<;lingay k~t thuc ky k~
toan giCracO' sa tinh thu~ thu nh~p clla cac tai san va nO' phai tra va gia trj ghi s6 clla chung cho
ml,lCdich I~p bao cao tai chinh hO'pnh~t.
Thu~ thu nh~p hoan l<;Iiphai tra dU'O'cghi nMn cho t~t ca cac khoan chenh I~ch t<;lmthai chju thu~,
ngo<;litrCf:
~
Thu~ thu nh~p hoan l<;Iiphai tra phat sinh tCfghi nh~n ban d~u clla mQt tai san hay nO'phai tra
tCfmQt giao djch ma giao ~ich nay kh6ng c6 anh hU'ang d~n IO'inhu~n k~ toan ho~c IO'inhu~n
tinh thue thu nh~p (ho~c 10tinh thu~) t<;lithai di~m phat sinh giao djch;
Trang 8
Ban thuy~t minh nay fa m(;t b(; pMn h(lp tMnh va pMi rJU'(lCrJ()Ccung vai bao cao tai chfnh h(lp nhAt
CONG TV
cO pHAN CHlrNG KHOAN sAl GON
£>jachi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
BAo cAo TAl CHINH HOP NHAT
Cho ky k~ toan k~t thUc ngay 30 thang 06 n~m 2013
Ban thuyAt mi"h baa eaa tai ehi"h hQ'p "hAt (ti~p theo)
~
Cac cMnh I~ch t;;lm thai chju thu~ gan Ii~n voi cac khoEmdflU tU' vao cOng ty con, cOng ty Ii~n
k~t va cac khoEm vOn g6p li~n doanh khi c6 kha n~ng ki~m soat thai gian hoan nh~p khoan
chenh I~nh t;;lm thai va chac chan khoan ch~nh I~ch t;;lm thai se khOng dU'<;>,c
hoan nh~p trong
tU'O'nglai c6 th~ dl,J'doan.
Tai san thu~ thu nMp hoan l;;Iican dU'<;>,c
ghi nh~n cho ttlt ca cac chemh I(!ch t;;lm thai dU'<;>,c
khtlu
tn), gia trj dU'<;>,c
khtlu tn) chuy~n sang cac n~m sau cua cac khoan 16 tinh thu~ va cac khoan U'u
dai thu~ ChU'ClSlYdl,lng, khi chac chan trong tU'O'nglai se c6 I<;>,i
nhu~n tinh thu~ d~ SlYdl,lng nhO'ng
chenh I(!ch t;;lm thai dU'<;>,c
khtlu tn), cac khoan 16 tinh thu~ va cac U'u dai thu~ chU'a SlYdl,lng nay,
ngo;;litn):
~
Tai san thu~ hoan l;;Ii phat sinh tCf ghi nh~n ban dau cua mQt tai san ho~c n<;>,
phai tra tCf mQt
giao djch rna giao dich nay khOng c6 anh hU'ong d~n I<;>,i
nhu~n k~ toan ho~c I<;>,i
nhu~n tinh
thu~ thu nh~p (ho~c 16 tinh thu~) t;;li thai di~m phat sinh giao djch;
~
T~t ca cac chenh I~ch t;;lm thai dU'<;>,c
kh~u trCfphat sinh tCfcac khoan dau tU' vao cac cOng ty
con, cOng ty lien k~t va cac khoan vOn g6p lien doanh khi ch~c ch~n la chenh I~nh t;;lm thai se
dU'<;>,c
hoan nh~p trong tU'O'nglai c6 th~ dl,J'doan dU'<;>,c
va c6 I<;>,i
nhu~n chju thu~ d~ SlYdl,lng
dU'<;>,c
khoan chenh I~ch t;;lm thai d6.
Gia trj ghi sO cua tai san thu~ thu nh~p doanh nghi~p hoan l;;Iiphai dU'<;>,c
xem xet l;;Iivao ngay k~t
thuc ky k~ toan va phai giam gia trj ghi sO cua tai san thu~ thu nh~p hoan l;;Ii d~n mlrc bao dam
ch~c ch~n c6 du I<;>,i
nhu~n tinh thu~ cho phep I<;>,i
ich cua mQt phan ho~c toan bQ tai san thu~ thu
nh~p hoan 1;;: dU'<;>,c
SlYdl,lng. Cac tai san thu~ thu nh~p doanh nghi~p hoan l;;Ii chU'a ghi nh~n
trU'oc day dU'<;>,c
xem xet l;;Iivao ngay k~t thUc ky k~ toan va dU'<;>,c
ghi nh~n khi ch~c ch~n c6 du I<;>,i
nhu~n tinh thu~ d~ c6 th~ SlYdl,lng cac tai san thu~ thu nh~p hoan l;;IichU'a ghi nh~n nay.
Tai san thu~ thu nh~p hoan llili va thu~ thu nMp hoan llili phai tra dU'<;>,c
xac djnh theo thu~ su~t dl,J'
tinh se ap dl,lng cho ky tai chinh rna tai san dU'<;>,c
thu h6i hay n<;>,
phai tra dU'<;>,c
thanh toan, dl,J'atren
cac mlrc thu~ su~t va lu~t thu~ c6 hi(!u Il,J'cvao ngay k~t thUc ky k~ toano Thu~ thu nh~p hoan l;;Ii
dU'<;>,c
ghi nh~n vao k~t qua hO;;ltdQng kinh doanh ngo;;li tn) trU'ang h<;>,p
thu€l thu nh~p phat sinh
lien quan d~n mQt khoan ml,lCdU'<;>,c
ghi th~ng vao vOn chu so hO'u,trong trU'ang h<;>,p
nay, thu~ thu
nh~p hoan l;;IicOng dU'<;>,c
ghi nh~n trl,J'cti~p vao vOn chu so hO'u.
COng ty chi dU'<;>,c
bu tn) cac tai san thu~ thu nMp hoan l;;Iiva thu~ thu nh~p hoan l;;Ii phai tra khi
cOng ty c6 quy~n h<;>,p
phap dU'<;>,c
bu trCf giO'atai san thu~ thu nh~p hi~n hanh voi thu~ thu nh~p
hi~n hanh phai nQp va cac tai san thu~ thu nh~p hoan l;;Ii va thu~ thu nh~p hoan l;;Ii phai tra lien
quan toi thu~ thu nh~p doanh nghi(!p dU'<;>,c
quan Iy boi cung mQt cO' quan thu~ dOi voi cung mQt
dO'nvi chju tliu~ va cOng ty dl,J'dinh thanh toan thu~ thu nh~p hi~n hanh phai tra va tai san thu~ thu
nMp hi~n hanh tren cO'so thuan.
18. Cae quy
COng ty SlY dl,mg I<;>,i
nhu~n sau thu€l hang n~m d~ trich I~p cac quy theo quy djnh t;;li ThOng tU'
11/2000ITT-BTC do BQTai chinh ban hanh ngay 1 thang 2 nam 2000 nhU' sau:
MCfc tr{ch {~p tiP{qi nhu~n sau thue
Quy DI,J'trO'bO sung vOn di~u I~
Quy DI,J'trO'b~t bUQc
5%
5%
MCfc tr{ch I~p t6i da
10% v6n di~u I~
10% vOn di~u I~
Cac quy khac dU'<;>,c
trich I~p theo Nghi quy~t cua £>;;IihQid6ng CO dOng.
Trang 9
Ban thuy~t minh nay 113me>tbe>ph~n hr;rp thBnh va phai cJU'Q'C cJQccling voi bao cao tai chlnh hr;rp nMt
CONG TV
cO pHAN CHUNG KHOAN sAl GON
E>ja chi: 72 Nguyen Hu~ - Qu~n 1 - TP. H6 Chi Minh
sAo cAo TAl CHiNH HOOPNHAT
Cho ky ke toan ket thuc ngay 30 tMng 06 nam 2013
Ban thuy~t minh bao cao tcii chinh hgp nhat (tiep theo)
V.
THONG TIN
sAo cAo sQ PH~N THEO LTNH vile KINH DOANH
£Jan vi tfnh: VN£J
Mil; g;{yj va djch
vClkhach hang
K;nh doanh
• von
nguon
T(J'doanh
A
Quanlydanh
m(lc
Ngan hang aau
tlFva khac
T6ngc9n9
Qui 2 Nam 2013
1. Doanh thu thuAn ho~t dong kinh
doanh chung khoEm
52.663.238.711
72.324.742.280
90.268.157.919
833.506.016
7.741.019.383
223.830.664.309
2. Cac chi phi trvc tiep
12.355.727.777
4.202.566.099
37.212.039.920
459.996.584
453.982.216
54.684.312.596
35.255.582.862
6.046.260.996
3.690.597.116
6.992.552.711
6.600.893.206
58.585.886.890
5.051.928.072
62.075.915.185
49.365.520.883
(6.619.043.279)
686.143.961
110.560.464.823
1. Tai san bo ph~n
1.272.779.719.124
3.719.047.588.669
3.649.345.565.124
248.626.594
3.060.080.583
8.644.481.580.094
2. Tai san pMn bO
119.031.988.652
2.730.091.483
15.288.512.304
13.104.439.118
161.621.415.784
3.
Khau hao va cac chi phi pMn bO
LQ'i nhu~n hI ho,t dQng kinh
doanh trlJ'6octhue
T~i ngay 30 tMng 06 nam 2013
11.466.384.228
3. Tai san khOng phan bO
T6ng tai san
1. NO'phai tra bQ pMn
2. NO'pMn bO
222.426.133.070
1.391.811.707.776
3.730.513.972.897
3.652.075.656.607
909.776.936.520
112.246.530.794
2.336.119.648.103
66.671.686.678
6.422.501.928
976.448.623.198
118.669.032.722
1.529.167.122
15.537.138.898
8.563.335.904
16.164.519.701
9.028.529.128.948
6.512.341.648
3.364.655.457.065
7.340.002.203
90.526.693.835
3. NO'khOng pMn bO
T6ng cong nQ'
406.942.018.911
2.337.648.815.225
8.563.335.904
13.852.343.851
3.862.124.169.811
Trang 10
Ban Ihuyel minh nay la mOl bO ph~n hoop lhanh va pM; dUQ'c dQC cling
va; Mo
cao tai chlnh hQ'p nhAI
CONG TV cO pHAN CHl1NG KHOAN sAl GON
£>jachi: 72 Nguy~n Hu(! - Qu$n 1 - TP. HO Chi Minh
BAa cAo TAl CHINH HOP NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 nam 2013
San thuyAt minh baa caa tcii chinh hQ'p nhat (ti~p theo)
VI.
cAc CHI TIEU CHiNH TREN sAo cAo TAl CHiNH
1.
Ti6n va tU'O'ng (lU'O'ng ti6n «(lO'nvi tlnh: VN£»
56 cu6i
Tilln m~t
ky
56 (lAu nam
221.424.121
Tilln gui ngfm hang
157.236.602
1.095.777.397.669
806.703.214.384
931.934.049.720
695.231.794.713
1.815.160.000.000
1.140.230.000.000
2.911.158.821.790
1.947.090.450.986
Trong 06:
- Tilm gill cua nha
oau tv ve giao djch ch(mg khoan
Cae khoan tU'O'ng(lU'O'ngtilln
C{lng
2.
Tlnh hlnh (lau tU' tcii chinh {(lO'n vi tinh: VND)
So val gla th! tl1J'Oong
SO hl'Q"ng
(CK)
Gla trl theo 50
k4 toan
I. Chll'ng khoan thlJ'O'ng m\fl
47.841.304
c6 phi6u
c6 phi6u
nifim y61
35.907.805
773.319.122.469
583.415.841.211
chU'a nifim y61
11.933.499
189.903.281.259
Chltieu
Una
T\fl ngay 30/06/2013
Trai phitJu
II. £lAu tll' ngiln h\fn khac
TOng gla trl
theo gla thl
tnl'Ong
(171.067.066.564)
602.252.055.905
(108.615.687.393)
474.800.153.818
(62.451.379.171)
-
127.451.902.087
-
.
.
.
-
24.529.646
24.529.646
1.050.264.035.447
1.050.264.035.447
ni~m ytJt
9.868.096
262.909.593.938
(20.324.829.595)
chU'a ni~m ytJt
8.481.515
131.989.207.167
(34.623.741.210)
6.180.035
(93.107.177.498)
1.592.000.000.000
1.592.000.000.000
995.315.464.642
995.315.464.642
242.584.764.343
97.365.465.957
655.365.234.342
1.360.430.683.510
1.360.430.683.510
455.509.812.502
- Ti~n gui c6 ky h~n Iren 3 lhang
III. Chll'ng khoan (lAu tll'
-Chung khoan s3n sang (lil ban
c6 phitJu
c6 phitJu
-.
.
G1am
.
1.592.000.000.000
1.592.000.000.000
.
.
-
(54.948.570.805)
(54.948.570.805)
.
.
- VOn g6p lien doanh, lien kill
V. £lAu tll' tal chlnh khac
48.327.069
48.327.069
12.673.997
655.365.234.342
1.360.430.683.510
1.360.430.683.510
548.616.990.000
• Dau III dai h~n khac
12.673.997
548.616.990.000
-
(93.107.177.498)
455.509.812.502
I. Chll'ng khoan thlJ'O'ng m\fl
34.662.506
589.163.797.288
.
(194.353.925.229)
394.809.872.059
c6 phi6u
c6 phitJu
30.793.624
477.229.343.418
(147.309.314.210)
329.920.029.208
3.743.882
99.434.453.870
(47.044.611.019)
125.000
12.500.000.000
24.290.220
24.290.220
1.703.000.000.000
1.703.000.000.000
1.056.730.351.972
1.056.730.351.972
10.234.553
258.115.910.459
(82.059.042.586)
(82.059.042.586)
(53.348.175.958)
7.750.632
131.989.207.171
(28.710.866.628)
6.305.035
666.625.234.342
1.216.460.435.650
1.216.460.435.650
548.616.990.000
548.616.990.000
Trai phitJu
IV. £lAu tll' g6p vOn
-
T\fl ngay 31/12/2012
nifim y6t
chU'a nifim y6t
Trai phitJu
II. £lAu tll' ngiln h\fn khac
- Ti~n gui c6 ky h~n Iren 3 Ihang
III. Chll'ng khoan (lAu tll'
•Chung khoan s3n sang (lil ban
c6 phitJu
c6 phi6u
nifim y6t
chU'a nifim ytJt
Trai phitJu
IV. £lAu tll' g6p vOn
• VOn g6p lien doanh. lien kill
V. £lAu tll' tal chinh khac
- Dau III dai h~n khac
.
.
43.612.363
43.612.363
12.666.999
12.666.999
.
.
.
.
-
52.389.842.851
-
.
-
204.767.734.501
103.278.340.543
.
12.500.000.000
1.703.000.000.000
1.703.000.000.000
974.671.309.386
974.671.309.386
.
(93.178.900.000)
(93.178.900.000)
666.625.234.342
1.216.460.435.650
1.216.460.435.650
455.438.090.000
455.438.090.000
Trang 11
Ban thuy~t minh nay la m~t b~ pMn hQ'p thanh va pMi c1U'Q'C
c1Qccung vai Mo cao tai chfnh hQ'p nhAt
CONG TV cO pHAN CHO'NG KHOAN sAl GON
£lja chi: 72 Nguyen Hu~ - Qu~n 1 - TP. H6 Chi Minh
sAo cAo TAl CHINH HO'P NHAT
Che ky k~ tean k~t thuc ngay 30 thang 06 nam 2013
Ban thuyllt minh bao cao tai chinh hQ'p nhAt (ti~p thee)
Chi tiAt d••••
phOng giam gia ch(Png khoan ng~n h~n cuOi ky:
SOIlJ'Q'ng
(CK)
Gia thee 50 k.}
toan
Giam gia so
vai thj trlJ'6'ng
TOng theo
gia thj trlJ'6'ng
T\li ngay 30/06/2013
ChLFngkhoan s~n sang all ban
CO phi.}u niem y.}t
TMT
VFMVF4
SVC
VHL
NSP
PVS
FPT
PVD
GAS
BHV
COphillu khac
CQng niem y.}t
2.499.534
14.226.250
2.335.469
1.241.839
418.273
2.146.922
950.063
455.950
146.460
6.054
10.066
24.436.880
65.792.945.173
124.687.062.241
48.769.733.377
21.676.281.707
4.182.730.000
35.276.989.471
40.865.676.850
22.348.377.218
9.047.411.387
253.765.058
223.435.422
373.124.407.904
(50.795.708.241 )
(26.525.937.241 )
(18.642.183.278)
(4.911.455.208)
(3.137.047.500)
(1.786.998.397)
(1.153.043.443)
(827.537.218)
(552.731.387)
(220.468.058)
(62.577.422)
(108.615.687.393)
14.997.236.932
98.161.125.000
30.127.550.099
16.764.826.499
1.045.682.500
33.489.991.074
39.712.633.407
21.520.840.000
8.494.680.000
33.297.000
160.858.000
264.508.720.511
CO phi.}u chlJ'a niem y.}t
CTCP £>AuTlI'XfJyDvng Delta AGF
CTCP Eden
CTCP PMn LfJnNung Chay Van £>illn
CTCP DlI'Q'cVi~n£>Ong-DVD
COngty CP £>~utll' KimTV Thap
COngty CP BAt£>OngSan £>G1i
Nam
COngty CP Descon
CQng chlJ'a niem y6t
TOng cQng
200.000
199.650
2.608.912
2.866
260.118
70.500
226.120
3.568.166
28.005.046
2.000.000.000
4.650.000.000
65.182.927.878
117.720.575
4.284.711.000
7.050.000.000
6.131.898.718
89.417.258.171
462.541.666.075
(1.802.200.000)
(3.252.450.000)
(44.311.631.878)
(107.689.575)
(1.943.649.000)
(7.050.000.000)
(3.983.758.718)
(62.451.379.171 )
(171.067.066.564)
197.800.000
1.397.550.000
20.871.296.000
10.031.000
2.341.062.000
2.148.140.000
26.965.879.000
291.474.599.511
T\l1ngay 31/12/2012
ChLFngkhoan san sang all ban
CO phi.}u niem y.}t
VHL
VFMVF4
DAC
SVC
NSP
TMT
1.244.939
14.226.250
47.366
2.345.442
418.273
2.500.238
21.801.196.622
124.687.062.241
2.251.325.570
48.978.224.783
4.182.730.000
65.813.021.526
(8.978.324.923)
(62.091.562.241 )
(1.540.835.570)
(17.080.213.584)
(1.087.509.800)
(54.045.084.241 )
12.822.871.699
62.595.500.000
710.490.000
31.898.011.199
3.095.220.200
11.767.937.285
639.315
18.859.319.552
(2.485.783.851 )
16.373.535.701
21.421.823
286.572.880.294
(147.309.314.210)
139.263.566.084
CO phi6u chlJ'a nlem y6t
CTCP £>~uTlI'XfJyDvng Delta AGF
CTCP Eden
CTCP Truyt~!nthOng VMG
CTCP PhfJn LfJnNung Chay Van £>illn
CTCP DlI'Q'cVi~n£>Ong-DVD
CTCP Descon
COngty CP £>Autll' KimTv Thap
200.000
199.650
714.000
2.140.000
2.869
226.120
190.000
2.000.000.000
4.650.000.000
23.205.000.000
53.000.000.000
117.843.800
6.131.898.718
3.268.000.000
(1.905.600.000)
(3.252.450.000)
(357.000.000)
(35.880.000.000)
(107.802.300)
(3.983.758.719)
(1.558.000.000)
94.400.000
1.397.550.000
22.848.000.000
17.120.000.000
10.041.500
2.148.139.999
1.710.000.000
CQng chlJ'a niem yilt
3.672.639
92.372.742.518
(47.044.611.019)
45.328.131.499
25.094.462
378.945.622.812
(194.353.925.229)
184.591.697.583
Chi tieu
COphillu khac
CQng niem y6t
TOng cQng
(
-
Trang 12
Ban thuy~t minh nay /13 mOt bO pMn hQ'p thanh va phBi c1U'Q'C
c10ccimg v&i Me cae tai chfnh hQ'p nhllt
(
'I
CONG TV
cO pHAN
CHlfNG KHOAN
sAl GON
Elia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HO Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 nilm 2013
Ban thuyAt minh bao cao tai chinh hQ'p nhat (ti~p theo)
Chi tiAt d ••••phOng giam gia chCPng khoan
Chi tieu
dili h\ln cuOi ky:
56
ILPQ'ng(CK)
Gia theo 50 kil
toan
Glam gla so
vO-l th( trLPang
TOng theo
gla thl trLPang
T,I ngay 30/06/2013
ChLPng khoan dn sang (f~ ban
CO phlilu nlem yilt
PDN
DPM
FPT
PVS
LAS
APe
NET
1.134.734
577.120
1.947.330
500.000
395.400
2.265.690
223.100
38.486.638.584
24.398.451.164
89.342.036.490
8.216.124.800
13.914.782.314
23.428.395.299
8.650.319.743
(9.323.974.784)
(1.313.651.164)
(7.943.642.490)
(416.124.800)
(313.022.314)
(998.064.299)
(16.349.744)
29.162.663.800
23.084.800.000
81.398.394.000
7.800.000.000
13.601.760.000
22.430.331.000
8.633.969.999
CQng nlem yilt
7.043.374
206.436.748.394
(20.324.829.595)
186.111.918.799
800.000
15.200.000.000
(13.826.400.000)
1.373.600.000
CO phlilu chLPanlem y6t
- C6ng ty CP Kfnh Viglacera £)ap C~u
- C6ng ty CP X~y Dvng C6ng NghiCp
Descon
- Cly CP Vict Tfn
- Cty Cp £);a 6c An L;;lC
- C6ng ty CP Khu du I;ch Cat Ba
- CTCP D;ch V(J hang h6a Nf)i Bai
- CTCP COng nghiep Vinh TU'6'ng
- CTCP £)U'6'ngQuang Ng~i
398.470
11.324.672.774
(7.539.207.774)
3.785.465.000
629.900
3.750.000
999.999
49.160
132.140
321.846
6.654.826.400
37.500.000.000
11.999.988.000
2.686.480.000
3.039.220.000
11.801.020.000
(1.602.398.500)
(5.651.250.000)
(3.683.996.316)
(154.740.000)
(1.156.225.000)
(1.009.523.620)
5.052.427.900
31.848.750.000
8.315.991.684
2.531.740.000
1.882.995.000
10.791.496.380
CQng chLPanlem yilt
7.081.515
100.206.207.174
(34.623.741.210)
65.582.465.964
14.124.889
306.642.955.568
(54.948.570.805)
251.694.384.763
HAG
1.670.741
56.935.268.206
(20.847.262.610)
36.088.005.596
PDN
1.134.721
38.486.340.864
(14.203.311.464)
24.283.029.400
FPT
1.498.500
70.720.795.792
(17.973.595.792)
52.747.200.000
23.110.038.000
TOng cQng
T\ll ngay 31/12/2012
ChLPng khoan sin sang (ft\ ban
CO phl6u nlem yilt
APC
2.265.690
23.428.395.299
(318.357.299)
NET
183.500
7.070.398.793
(5.648.793)
7.064.750.000
6.753.152
196.641.198.954
(53.348.175.958)
143.293.022.996
COng ty CP Klnh Viglaeera £)ap cau
800.000
15.200.000.000
(13.540.000.000)
1.660.000.000
CTCP COng nghi~p Vlnh TU'6'ng
132.140
3.039.220.000
(1.156.225.000)
1.882.995.000
Cae cO phiilu khae
5.418.492
81.966.987.174
(14.014.641.628)
67.952.345.546
CQng chLPanlem yilt
6.350.632
100.206.207.174
(28.710.866.628)
71.495.340.546
13.103.784
296.847.406.128
(82.059.042.586)
214.788.363.542
CQng nlem yilt
CO phl6u chLPanlem y6t
TOng cQng
Trang 13
Ban thuyt$t minh nay la mf)t bf) pMn hQ'pthanh va pMi rJUf)'CrJQccling vai bao cao tai ch/nh hQ'pnMt
CONG TV
cO pHAN
CHlrNG KHOAN
sAl GON
8ja chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. HO Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 ni\m 2013
Ban thuy6t minh bao eao tai ehinh hQ'p nhat (ti~p thea)
Chi ti6t d., ph6ng giam gia ehu-ng khoan dAu tU' dili h~n khae :
Chi tieu
S6llPQ'ng
(CK)
Gia thea 50 kl!
toan
Giam gia so
vai thl trlPang
TOng thea
gia thl trlPang
(92.403.000.000)
431.214.000.000
T\li ngay 30/06/2013
COng ty CP Cao Su Hoang Anh
COng Ty CP XD VL va Df!u TlY Dt;li
Vi(!t
10.267.000
523.617.000.000
906.998
10.000.000.000
(704.177 .498)
9.295.822.502
CQng
11.173.998
533.617.000.000
(93.107.177 .498)
440.509.822.502
10.267.000
523.617.000.000
(92.403.000.000)
431.214.000.000
900.000
10.000.000.000
(775.900.000)
9.224.100.000
11.167.000
533.617.000.000
(93.178.900.000)
440.438.100.000
T\li ngay 31/12/2012
COng ty CP Cao Su Hoang Anh
COng Ty CP XD VL va Df!u TlY Dt;li
Vi(!t
CQng
Trang 14
Ban thuy~t minh nay /a m~t b~ ph~n hQ'pthanh va pMi (Jwc (Joccling v&i baD CaD tai chfnh hQ'pnhat
,
(
)
CONG TV
cO pHAN CHUNG KHOAN sAl GON
Dja chi: 72 Nguyen Hu~ - Qu~n 1 - TP. H6 Chi Minh
BAo cAo TAl CHiNH HOP NHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 nam 2013
Ban thuy~t minh bao cao tai chinh hQ'p nhAt (ti~p thea)
3.
aau tLPvao cong ty Iiim k~t
Chi ti~t cac khoan dllu tU' vao cong ty lien k~t clla Cong ty t~i ngay 30 thang 06 nam 2013 nhU' sau:
Gia g6e eua
khoan d~u tll
(VND)
Cong ty liim kAt
56 eu6i kY
(VND)
-
Cong ty CP XNK Thuy Hai San B~n Tre
-
% sO- hfJ'u cua
% bi~u quyet
cua Cong ty vao
cuoikY
56 d~u nam
(VND)
Congtyvao
cuoiky
112.184.115.815
0.00%
0.00%
390.894.771.116
463.494.817.675
446.226.979.256
20.01%
20.00%
Cong ty CP Xuyen TMi Binh
78.492.602.086
109.043.578.518
66.343.313.982
20.22%
20.00%
Cong ty CO phfin San xu at Kinh doanh Xuat nMp kh~u
Binh Thi;mh (*)
84.491.373.385
81.465.930.226
80.423.308.230
25.59%
25.55%
Cong ty CO phfin Giong cay trOng Trung 1l'0'ng
72.621.113.434
76.644.949.300
71.161.019.957
20.00%
19.95%
Cong ty CO phfin Giong cay trOng Milln Nam
94.206.176.391
90.179.317.287
89.591.299.013
20.07%
20.02%
Cong ty CP Hung Vll'O'ng
CTCP Ch~ bi~n Hang xuat kh~u Long An
CTCP Dfiu tll' PMt triiln Cong nghe Dien tli - Vilin thong
CTCP Transimex-Saigon
CTCP Bibica
CTCP Khli Trung VN
CQng
44.497.780.005
34.027.051.321
35.042.388.806
20.02%
20.00%
200.600.876.538
96.644.903.926
177.512.283.465
200.600.757.738
114.887.252.451
20.00%
20.00%
51.491.751.919
94.846.154.231
118.699.547.606
97.658.069.943
114.517.053.881
1.211.599.418.743
1.360.430.685.510
20.00%
20.00%
-
20.00%
20.00%
-
20.07%
20.05%
1.216.460.435.248
(*) T~i ngay 30/6/2013 ty I('! billu quy~t GIL clla Cong ty mEilla 5,87%, uy thac qua cong ty con SSIAM la 14,08%, hqp nh~t theo ti I('! billu quy~t t~i
Quy Dllu tU' SSIIMF la 0,17%, tOng ty I('! billu quy~t la 20,12% cO phi~u lU'u hanh. Tren Baa cao tai ehinh hqp nh~t ella GIL, phfm cO phi~u GIL do
Cong can ella GIL mua I~i dU'qe trinh bay la cO phi~u quy nen ty I~ billu quy~t ella Cong ty dlJ'qc tinh I~i thanh 25,59% do 56 llJ'qng cO phi~u (fang
IlJ'U hanh giam xu6ng khi trCr phfln cO phi~u Cong ty can GIL mua I~i theo each trinh bay ella Bao cao tai ehinh. Tuy nhien, 56 llJ'qng cO phi~u dang
llJ'u hanh do Hose cong b6 khong thay dOi do khong tinh 56 llJ'qng cO phi~u GIL do Cong ty con ella GIL mua I~i la cO phi~u quy.
Trang
Ban thuy~t minh nay la mQt bQ ph~n hqp thanh va pMi
cJlJ'(1C cJQC
cling vai bao cao tai chfnh hqp nMt
u i:."
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15
CONG TV
cO pHAN
CHlrNG KHOAN
sAl GON
Bia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP. H6 Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Cho ky k~ toan k~t thuc ngay 30 thang 06 nam 2013
Ban thuyAt minh bao cao tid chinh hQ'p nhat (ti~p theo)
LQ'inhu~n/ (LO) phat sinh tu cac khoan dftu tU' vao c6ng ty lien k~t (bao g6m (lQ'ith~)/bllt lQ'ithU'O'ngm
Giai dO{ln sau thang k~t
thue ngilY 30 thang 6
nam2013
Giai dO{ln sau thang k~t
thue ngay 30 thang 6
nam 2012
-
7.412.864.839
Cong ty CP Thuy san S~n Tre
(1.685.633.320)
11.448.476.198
Cong ty CP Hung VU'O'ng
33.114.319.566
44.729.437.058
Cong ty CP Xuyen Thai Sinh
2.384.445.057
3.727.004.602
Cong ty CO phfln San xulit Kinh doanh Xullt nh~p kh!lu Sinh Th
3.373.846.351
1.448.493.790
Cong ty CO phfln GiOng cay tr6ng Trung U'O'ng
4.496.450.344
3.451.160.318
588.018.227
11.229.758
CTCP Ch~ bi~n Hang xullt kh!lu Long An
(1.015.347.647)
CTCP Bflu tU' Phat tri~n Cong ngh~ Bien tlr - Vi~n thong
(9.902.963.673)
7.965.742.235
-
CTCP Sibica
43.354.402.312
-
CTCP Khlr Trung VN
18.187.325.938
-
Quy Tflm nhin SSI
Cong ty CO phfln GiOng cay tr6ng Mi~n Nam
CTCP Transimex-Saigon
K~tqua rang
100.860.605.389
72.228.666.563
Trang 16
Btm thuyet minh nay la m~t b~ pMn hqp tMnh va pMi c1llflCc1QC
cling v&i bao cao fai chfnh hqp nhBt
