Báo cáo tài chính năm 2011 (đã kiểm toán) - Công ty Cổ phần Quản lý quỹ Đầu tư Chứng khoán Liên Minh Việt Nam

CONG TY CO PHAN QUAN LY QUY DÁIJ TIX CHONG KHOAN LIEN MINH VIET NAM
Dia chi: Tang 10, TOa nha. Abacus Tower, 58 NguyOn Dinh Chieu, Quan 1, Tp.HCM

UY BAN C

•'HOAN NH/1 NUOC

Brio ccio cria Ban Girim Sic vet
Brio crio tin chinh chi dwo'c kiem loan

0."

DEN 2

so. cvfoE:

7 -P3- 7117

rcc3r..34

CONG TY CO PHAN QUAN LY QUiT' DÁU TU. CHUNG KHOAN
LIEN MINH VIET NAM
Nam 2011

Diro'c kiem town beri:
CONG TY TNHH DICH VU TV VAN TAT CHINH ICE TOAN VA KIEM TOAN PHIA NAM
(AASCS)
29 VO Thi Sau, Quan 1,TP. HO Chi Minh;Dien thoai: (08). 38 205.944-38 205.947;Fax: 38 205.942
1

C6NG TY C6 PRÁN QUA' N QUi7 DAU TU. ClItING ICHOÄN LIEN MINH VIET NAM
Dia chi: Tang 10, TOa nha Abacus Tower, 58 Nguyn Dinh ChiL, Quan 1, Tp.HCM

NOI DUNG



Trang

Bao cao cfia Ban Giam dtic

03 —04

Bao cao Kiem toan

05 - 05
-02.0iPee

Bic) cao Tai chinh di dtmt kiem toan

GONG T1

Bang can clOi k toan tai ngay 31 thang 12 nam 2011

06 — 08

Bdo cao IC& qua hoat dOng kinh doanh Warn 2011

09 — 09

lACH WIN HUU
D!CH VI) Th y
CH1Nti Kg 1
VA KIEM TOi
PHIA NAN

Bap cao hru chuy6n tien näm 2011

10 — 11

HOS

Ban thuye't minh Bao cap tai chinh cho nam 2011

12 — 22

2


C6NG TV CO PHAN QUAINT LV QUiL7 DAU CHUNG KHOAN LIEN MINH VIET NAM
Dia chi: Tang 10, T6a. nha Abacus Tower, 58 Nguyen Dinh Chieu, Quan 1, Tp.HCM

BAD CÁO CtA BAN GI/kM DOC
Ban Giam dc Cling ty CO PhAn Quin LY Qtfy Diu Tv Cluing Khoin Lien Minh Viet Nam (sau day goi
tat la "COng ty") trinh bay Ban cao cüa minh va Bao cao tai chinh cüa COng ty cho ndm tai chinh ket tit&
ngay 31 thang 12 !tam 2011.
COng ty Co Phil' Quin Ly Qu'y Diu Tv Chting Khoin Lien Minh Viet Nam dtrgc thanh lap theo Quyet
dinh se 44/UBCK-GP ngdy 24 thang 11 näm 2008; Glay phep dieu chinh so 81/GPDC-UBCK ngay
17/11/2010; Giay phep diet' chinh s6 85/GPDC-UBCK ngay 27/12/2010 dia. ChU Tich fJy Ban Cluing Khodn
Nha Ntrac.

Linh vvc kinh doanh cUa COng ty

Quart 1 qu'y'

Nginh nghe kinh doanh cüa Cemg ty
Quart l quy- dau tu chüng khoan, cOng ty du tu cluing khoan
Quart lY danh muc deu tu chimg khodn
Tru ser ctia COng ty

Tang 10, T6a nha Abacus Tower, 58 Nguyen Dinh Chieu, Quan 1, Tp.HCM.

Cac sty kin sau ngiy khoi s k toin Yip bio cat) tii chinh
KhOng c6 sr kin trong y6u nao xdy ra sau ngay lap Bdo cao tai chinh ded hei dugc dieu chinh hay c6ng be
tren Bac) cao tai chinh.
Hi deng quail tri va Ban giam ditc
Cac thanh vién cOa HOi &Ong Quail tri bao gem:


Ong Nguyen Quang Trung
Chit
tich


Ba Nguyen Thi Heng Hanh
Uy vién


Ba Pham Thi Man
tJy vien

Be nhiem ngay 5/10/2010
Be nhiem ngay 5/10/2010
Be nhiem ngay 5/10/2010

Cac thanh vien min Ban Giam dc bao gem:
Ba Doan Thi Heng Loan

"[Ong Giam dc

B6 nhiem ngay 5/10/2010

Kiem toin vien
COng ty TNHH Dich vu Tu yen Tai chinh K toan va Kim todn Phia Nam (AASCS) bay tO nguyen vong lam
cOng tac kiem todn cho C6ng ty.
Cling be; trich nhiem ciia Ban Giim dOc dOi vol Bio cio tki chinh
Ban Giam dee COng ty chiu trach nhiem v viec lap Bao cat) tai chinh phän anh trung thuc, hp lY tinh hinh
von chit se. hiru cüa COng ty. Trong qua trinh lap Bac) cdo von chit ser hal, Ban Giam doe COng ty cam két
tuan thO cac yeu câu sau sau:
Liza chon cac chinh sach k todn thich hop va áp dung cac chinh sach nay met each nhat quail;
Dtra ra cac danh gia va du doan hop ly va then trong;
Cac chuan nurc ké toan dtrgc COng ty dp dung, ,tuan thO theo quy dinh hien hanh, khOng Co
nhirng sai lech trong yeu den mire can phdi c6ng 136 N/A giai thich trong bao cao;
Lap va trinh bay cdc bao cao tren ca
tuan thfi cdc chuan muc k toan, cite de ké toan vã cac
quy dinh c6 lien quan hien hanh;
Lap cac bao cao dra tren ca sâ hot deng kinh doanh lien tuc, trir truang hop khOng the cho rang
COng ty sé tiep tic hoat &Ong kinh doanh.

a

Ban Giam ci6c COng ty dam bao rang cac s ke' todn dtroc ltru gift
phan anh tinh hinh tai chinh cüa COng ty,
vói mirc de trung thuc, hop lY tai bat cir thgi diem nao va darn bac) rang Bdo cdo tan thu cac quy dinh hien
3


CONG TY CO PHAN QUAN LA7 QUi? DAU TJJ CHUNG KHOAN LIEN MINH MT NAM
Dia chi: Tang 10, Tea nha Abacus Tower, 58 Nguyen Dinh Chien, Quan 1, Tp.HCM
hanh cda Nha nuoc. Deng tiled cO trach nhiem trong viec bdo dam an toan tai san cUa Cong ty va tlurc hien
cac bien phdp thich hop de ngan chan, phat hien cac hanh vi gian Ian va cac vi pham khac.
Ban Giam Dec COng ty cam ket rang Bao cao tai chinh da phin anh trung thgc va hop ly tinh hinh tai chinh
cua COng ty tai thei diem ngay 31 thang 12 nam 2011, ket qua hoat &ling kinh doanh Aid tinh hinh luu chuyen
tién to cho nam tai chinh két fink ding ngay, plifi hop vei chuan mirc, ché de ke toan Viet Nam va tudn thu
cac quy dinh hien Huh cO lien quan.

TP. HCM, ngay 05 thang 01 nam 2012
n 4.

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CONG
Co PHAN
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re ,_ b Ci'Ong Loan

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4


IDES

29 'JO Thi Sau , Quan 1, Thánh Ph6 H6 Chi Minh
DT : (08) 3.8205 944 -(08) 3.8205 947• Fax : (08) 3.8205 942
Email : info @ aascs.com.vn • Website : www.aascs.com.vn

a/NG TY TNHH DICH VD TV VAN TAI CHINH
iE TOAN vA KIM TOAN PHiA NAM (AASCS)

SO: A.S.1./BCKT/TC

BAO CAO KIEM TOAN
VJ Bcio cdo ten chinh talm 2011 cita C'eng ty co. Phán Quiin Lf Qujy" Dltu Tic Chtiwg Khotin
Lien Minh Viet Nan;
Kinh

-HOi de'ng Quail tri C6ng ty C6 Phan Quail Ly Qu'yfDu Tu Chimg Khoan
Lien Minh Viet Nam
- Ban Clam d6c COng ty Co Phan Quail Ly Quy DAu Tu Chimg Khoan
Lien Minh Vi'et Nam
CI)Ung tOi dã kiern than bao cao tai chinh gem: Bang can did kê todn tai ngay 31 thang 12 Mtn 2011, Bao cao
ket qua hoat deng kinh doanh, Bdo cao kru chuyen tien tê Ira Thuyet minh bao cdo tai chinh cho nam tai chinh
ket dale ngay 31 thang 12 'lam 2011 duac lap ngay 05 thang 01 nam 2012 cUa Cling ty Co Phin Quin LY
Qu'S, Diu Tie Chteng Khoan Lien Minh Viet Nam &rot trinh bay tlr trang 07 den trang 22 kern theo.

dc

Vic lap va trinh bay Bao ca.() tai chinh nay thu6c trach nhiem dm, Ban Giam
COng ty. Trach nhiem
chUng tOi la dim ra kien v cac bdo cao nay can dr tren ket qua kiém toan cia chUng t6i.
Ca se)*
Ching tOi dã thuc hien cOng viec kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan muc nay yen
call cOng viec kiem toan lap ke hoach va thuc hien de c6 su dam bao hop ly rang cac bao cao tai chinh khOng
con chUa dung cac sai sot trong yeu. Ching tOi rid thuc hien viec kiem tra theo phuang phi) chon mau va ap
dung cdc thir nghiem can thiet, cdc bang cluing xac minh nhang th6ng tin trong bac) cdo tai chinh; danh gia

viec tuan thi cdc chuan mire va che d k'e toan hien hanh, cac nguyén tac va phuang pilaf) ke toan
dung, cdc trac tinh va xet doan quan trong cUa Giam dOc ding nhu each trinh bay tong quat cac bao cao
chinh. Ching tôi cho rang c'Ong viec kiem todn cUa chUng tOi dã dira ra nhfing ca sa hop lY de lam can dr chgONP
ACH N1110.1
kien cia chting tOi.
DICH

Ni

VAI
\ I CHNH Kt TO
VA OHIOAN

kie'n cáo ki'dm loan vien:

PIA

tit

7

Vic gOp v6n dieu le dan vi chi can dr vão cdc se chi
giao dich cia risan hang BIDV — chi nhati
giao dich 2, \Teri cac ho sa néu tren chang tOi chua c6 ca s xac dinh chi tiet so von gOp theo Ong dei
tugng, do de chUng tOi can dr \Tao s6 lieu dm dan vi.

Theo Y kin cia chting tOi, ngoai trir nhimg ânh twang den bao cdo tai chinh vi ly do neu tren (nu
co), bac/ cao tai chinh dã phan anh trung dux va hgp ly trén cac Ichia canh trong yeu tinh hinh tai chinh
Cling ty CO Phin Quin Ly QuST Diu Tte Chteng Khoin Lien Minh Vi0 Nam tai ngay 31 that-1g 12 nam
2011, ding nhu kat qua kinh doanh \fa cac luOng ltru chuyen tien t trong nam tai chinh két thfic tai ngay 31

thang 12 nam 2011 phi.' hop yeti chuan muc va che do ke toan Viet Nam hien hanh va cac quy dinh phap lY c6
lien quan.
Tp.1-16' Chi Minh, ngery 20 Chang 03 nclin 2012
Cling ty TNDIII Dich Vu Tir Vitt Tii Chinh
'ruin Phia Nam (AASCS)
Kt
Giim die
CONG TY

Kiem tont' vien

TRACK NH! HOU N3N
VAN
DICH VI)
TAI CHINN K TOA
VA !OEM T

PH IA NA

111



gong
ChUng chi KTV 0342/KTV
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Lk Van Tuin

Ching chi KTV 0479/KTV

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5
amm-i

THANH VIEN HANG KIEM TOAN QUOC Tte JHI

wrialler
61.011AL PRESENCE

J:.,L EXCELLENCE


CONG TY CO PHAN QUAN LY QUY DAU TU CHUNG KHOAN LIEN MINH VIET NAM
Tang 10, Tod nhd Abacus, 58 Nguyen Dinh Chieu, Quan 1, TP.HCM

BANG CAN DOI Kt TOAN
Tai ngery 31 thcing 12 nam 2011
Dan vi tinh: VND

, T h uy'ét
MA so
ininh
2
3
100
110
1.
111

1.1
112
1.2
113
114
120
121
122
130
2.
131
2.1
132
133
134
2.2
135
150
151
152
200
210
211
3.

TAI SAN
1
A - TAI SAN LUIU BONG
I. Titn va cac khoin twang dtro'ng tien
1.Tien mat tai qu5/

2. Tien giri Ngan hang
3. Tien dang chuyen
2. Cdc khodn Wang ducmg tien
II. Dan tir ngin han
1. ChUmg khodn kinh doanh
2. Dau tu ngan han khdc
III. Cdc khoin phai thu
1. Phdi thu cUa khdch hang
2. Phdi thu tir hoat ct6ng quAn ly quy
3. Phdi thu n6i b6
4. Phil thu khdc
5. Du ph6ng phdi thu ngan han khO dOi (*)
IV. Tai san tau diing khac
1. Vat lieu, cong cp, dung cp
2. Tai san luu d6ng kirk
B - TAI SAN CO DINH VA BAU TV DAI HAN
I. TM san co dinh
1. TM san co dinh him hinh

- Nguyen gia
- Gia tri hao men luy k" (*)

212
213

2. Tdi san co dinh thué tdi chinh

214

- Nguyen gia

- Gia tri hao men luSi k" (*)

215
216

3. TM san co dinh vO hinh

4.

-
.4.
SO cum tram

SO din nam

4
41.526.716.015
39.374.258.122
3.027.728
39.371.230.394

5
41.539.988.785
11.317.075.057
1.683.759
11.315.391.298

868.200.350
868.200.350

868.200.350
868.200.350

1.284.257.543
17.822.504

29.354.713.378
771.006

1.266.435.039

29.353.942.372
.
"5.
1
''s
iN

3.137.544.832
1.474.398.353
1.092.218.223

5.234.909.0 4.
1.942.272.
1.505.495. 43

1.967.977.743
(875.759.520)

1.967.977.743

(462.482.100)

382.180.130

436.777.286

545.971.602
(163.791.472)

545.971.602
(109.194.316)

1.663.146.479
1.613.481.479
49.665.000

3.292.636.105
3.232.971.105
59.665.000

44.664.260.847

46.774.897.819

217

- Nguyen gia
- Gici tri hao men 1147 Icl. (*)

218

219

II. Cac khoin din tir chting khoan va din tir did han khac
1. Dau to chirng khoan
2. Ddu to ddi han khdc
3. Dv phOng gidm gia dau tu chUng khodn (*)
Chi phi xdy dung ca ban d& dang
TM san dai han khac
1. Chi phi trd trtrOc
2. Cdc khodn kY quj,, Icy argc
3. Tdi san ddi han khdc
TONG CONG TAI SAN

6

230
231
232
233
250
260
261
262
263
270

5.
5.1
5.2

CONG TY CO PHA. N QUitN QUY- DAU TIr CHUNG KHOAN LIEN MINH 'VIET NAM
Tang 10, Toâ nha Abacus, 58 NguyL Dinh ChiL, Quart 1, TP.HCM
• Th uyet
Ma" s6
minh
2
3
300
310
6.

NGUON VON
1
A - NV PHAI TRA
I. No' ngin Ilan
1. Vay ngA'n han

I,

A

So cui
o nam

SO d'au na'm

4
4.364.731.166

5
3.691.317.412

2.533.339.643

1.727.589.889

12.762.745

1.242.691

311
312

2. Phai tra ngtrei ban
3. Thue' va cac khoan phai n6p Nha ntrOt

313

6.1

4. Phai tra cOng nhan vién

314

6.2

5. Chi phi phdi tra
6. Phdi tra n6i b6
7. Phai tra, phai nOp khdc

315
316

II. Ni clAi h4n
1. Quy du ph6ng trg cap mat v* lam

340
341

2. Nhan 14 qu,14/ cugc ddi Ilan
3. Phdi tra dai han khac (*)

342

317

B - VON CHU SO HITt

333
400

I. Nguiin viin
1. Ngu6n vOn kinh doanh
2. C6 phiL quy (*)

410
411
412

3. Lgi nhOn tich 1u5f
4. Chénh lêch danh gia 141 tai sari
5. Chénh l'ch tSt gid hi dodi

413
414
415

6. Quy Du till
7. Lai nhuan chin phan ph6i

416
417

II. Quji

420
TONG CONG NGUON VON

430

7

6.3
7.

8.

26.500.000

2.520.576.898

1.699.847.198

1.831.391.523

1.963.727.523

1.831.391.523
40.299.529.681

1.963.727.523
43.083.580.407

40.299.529.681
50.000.000.000

43.083.580.407
50.000.000.000

/
/ k--

(9.700.470.319)

(6.916.4194 c)
"st*

Rio
DC

AC
VA

44.664.260.847

46.774.897.8


CONG TY CO PHAN QUAN
ClIeNG KHOAN LIEN MINH VIET NAM
Tang 10, Tod nha Abacus, 58 Nguy6n Dinh Chi6u, Qudn 1, TP.HCM

CAC CHI TIEU NGOAI BANG CAN DOI Kt TORN
CHI TIEU

Ma so

1. TM sari co dinh thué ngodi
2. Vdt to nhan gift h6.

001
002

3. Ng kh6 dOi da xu 1y
4. Ngoai to cac loai (USD)
5. Chimg khodn theo ine'nh gia

003
004

005

Thuyet minh

SO cuOi nam

121,44
630.000.000

SO (tau dam

120,84
630.000.000

Lap, ngery 05 timing 01 dam 2012

Nguiri lap bieu
(Ky, hg ten)

Ke toan truimg
(Ky, ho ten)

A (--/

cluxitti;

co

7

Ngo Thi Thu That)

dau)

CO PHiiN
* OUANLYOUYi u
O CHLYNG KHOti
, LIEN MIN

VleT N

Do

ong Loan

"MG TY

*IN NOUN)

I V1,114,VAI
iiNH KE TC
CIEM TOM
AiA NAM
rP

8

HO

°

CONG TY CO PHAN QUAN QIN D2kIJ Tif CHUNG ICHOAN LIEN MINH VIET NAM
fang 10, Tod nhd Abacus, 58 Nguy& Dinh ChiL, Quan 1, TP.HCM

13A0 CAO KET QUA HOIST BONG KINH DOANH
Ncim 2011
Dan vi tinh: VND
CHI TIEU
1
1. Doanh thu hot dang kinh doanh
2. Cac khoan giam trir doanh thu
3. Doanh thu thuan (10 = 01 -02)
4. Chi phi hot clang kinh doanh
5. Lai nhuan gap ye ban hang ya cung cap dich ya
(12 = 10- 11)

Ma
so
2
1
2
10
11
12

Thuydt
minh
3
9

10
11

13
14
15
16

6. Doanh thu hot clang tai chinh
7. Chi phi tai chinh
8. Chi phi quail 1ST doanh nghiep
9. IAA nhuan thuan tir hot doling kinh doanh
(16 = 12 + 13- 14- 15)
10. Thu nhap khic
11. Chi phi khac
12. Lai nhuan khac (19 = 17 - 18)
13. Tang loi nhuan ke toil' trtrerc thud
(20 = 16 + 19)
14. Chi phi thue TNDN hien hanh
15. Loi nhuan sau thud thu nhap doanh nghiep
(22 = 20 - 21)

Nam nay

Nam trtthc

4
24.000.000

5

1.138.691

24.000.000

1.138.691

24.000.000

1.138.691

12
13

16.598.642
14.055.500
2.811.824.847
(2.785.281.705)

1.888.569
32.892.424
3.631.738.532
(3.661.603.696)

17
18
19
20

14
15

1.249.379
18.400
1.230.979
(2.784.050.726)

1.600.000
259.375
1.340.625
(3.660.263.071)

21
22

16
(2.784.050.726)

(3.660.263.0
IN

Lap, ngay 05 thang 01 ncim 2012/i
Nguiri lap bidu

Ke toan trurerng

(KST, h9 ten)

(1(3%, h9 ten)

tam dc

georst

ng du)

*

QUANL,*Cla
TU
CHUNG KHOAN
LIEN MINH
\C.
1, VIET NAM

7

Ngô Thi Thu Mao

9

7-p

Doan Thi Heng Loan


CONG TY CO PHAN QUAN LY QUY DAU TU CHUNG ICHOitN LIEN MINH VIET NAM
Tang 10, Tod nha Abacus, 58 Nguyen Dinh Chi66, Quan 1, TP.HCM

BAO CAO LUt CHUYEN TIEN TE
(Theo plurang pluip trur

(*)

Nam 2011
Dan vi linh: VND

Chi tieu

Ma so

1

2

T 11uyet
minh
3

Nam nay

Nam trtarc

4

5

I. Ltru chuyen tien tir hoat d(ing kinh doanh
Tien thu tn. phi (man IY quy

1

Tien thu tir phi tir van

2

Tien thu tir phi phat hanh

3

Nhan \fa tra tien 14 cugc, kY quST oh khach hang

4

10.000.000

1.092.999.031

Tien thu khac tir boat dOng kinh doanh

5

139.951.316.448

829.926.930

Tien tra cho ngueri cung cap

6

(51.512.411)

(194.784.280)

Tra Lai tien vay

7

(14.055.500)

(32.606.000)

Tien Op thug va cac khodn phai nep khac cho Nha nu&

8

(42.055.657)

(19.151.858)

Tien tra cho can bO ding nhan vién

9

(616.059.523)

(267.250.000)

Tien chi mua vat lieu, ceng cu dung cu

10

Tien chi khac cho boat dOng kinh doanh

11

(111.064.712.934)

(8.111.193.988)

Lira chuyen trdn thuiln tir hoot dOng kink doanh

30

28.172.920.423

(6.702.060.165)

II. Urn chuyen tien tir host &Ong dau ttr

• '-k-' TRAci.

Tien chi mua sam, xay dung tai san co dinh

GS I

31

Tien thu tir thanh ly, nhugng ban TSCD

32

Tien dau tu chirng khoan

33

Thu tir thanh ly cac khoan dau tu Chung khoan

34

Tien Op von dau tu vdo don vi khac

35

Tien thu hei yen Op dau tu vdo don vi khac

36

Tien thu lai trai phieu, lai dau to khac

37

Tien thu khac tit hoat Ong dau to

38

Tien chi khac cho hoat dOng clan tu

39

Ltru chuAt teen thuiln tir hoat &Ong dilu nr

30

10

lcd

D Cr

1*

Ai CI
vA

06
(868.200.350

18.912.500.000
16.369.452

1.633.202

16.369.452

18.045.932.852

4


CONG TY CO PHAN QUAINT Li' QUI? DAU TU CHUNG 1CHOAN LIEN MINH VIET NAM

Tang 10, Toa nha Abacus, 58 Nguyen Dinh Chieu, Quan 1, TP.HCM
III. Ltru chuyen tien tir hot d'Cing tai chinh
Tien thu tir Oat hanh cO phieu, nhan gOp v6n dm chii se(
hitu

41

Tien tra lai \fern cho cha s& him, mua lai ce phieu

42

Tien di vay

43

35.400.000

Tien tra no vay

44

(186.400.000)

Tien tra ng thue tai chinh

45

Tien tra ce tirc cho c6 dOng

46

Tien thu khac tit hoat dOng tai chinh

47

Tien chi khac cho hoat ciOng tai chInh

48

Liru chuyen tien thuan tir hot Ong tai chinh

(132.336.000)

(121.308.000)

50

(132.336.000)

(272.308.000)

Ltru chuyen tien thuan trong 14 (30 + 40 + 50)

60

28.056.953.875

11.071.564.687

Tien va cac khoan ttro'ng throng tien clan k57

70

11.317.075.057

245.255.003

Anh htning dm thay di tY gid ngoai t.'

80

229.190

(255.367)

Tien va cac khoan tuo'ng dtro'ng tien cu6i lijr (60 + 70
+/-80)

90

39.374.258.122

11.317.075.057

Nguiri lap bieu

Ke than truieng

(Kg, ho ten)

(KY, ho ten)

Lap, ngay 05 thang 01 nam 2012
Giim
clau)
i2.CrPII-Iin

kri
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OUAN Li OLP-f DAU
CHCING KHO

.1)

LIEN MIN "
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Ngô Thi Thu Thao

Don hi Heing Loan

)NG TY

NH044111.9
VI) TVAI
.iNH KE TO
.1iA NANI
- HO

11


CONG TY CO PHAN QUAN L).( QUY DAU TU CHUNG KHOAN LIEN MINH VIET NAM
Dia chi: Tang 10, Tea nhA Abacus Tower, 58 Nguygn Dinh Chieu, Quan 1, Tp.HCM

BAN THUYET MINH BAO CAO TAI CHINH
Nam 2011
I

Dac diem host thing cua doanh nghiep:
Hinh thtiv him von:

COng ty CO PhAn Quin Ly Qujr Dau Ttr Chang Khoan Lien Minh Viet Nam dugc thanh lap theo Quyet
dinh so 44/UBCK-GP ngdy 24 thang 11 nam 2008; GiAy phep dieu chinh so 81/GPDC-UBCK ngay
17/11/2010; GiAy phep dieu chinh so 85/GPDC-UBCK ngay 27/12/2010 cila Chit Tich fly Ban Chimg Khoan
Nha Ntrec.
Tru so' ctia COng ty tai: Tang 10, T6a nha. Abacus Tower, 58 Nguyen Dinh Chieu, Quan 1, Tp.HCM.
Vent dieu le cila COng ty la 50.000.000.000 deng (Nam maul ty deng).
Linh VU:C kinh doanh: Quail ly quy
Nvinh nghd kinh doanh:

- Quan ly quy Tau to chimg khoAn, cong ty dau to chi:mg khodn;
- Quart IY danh muc dau to chimg khoan.
Nien do ke loan, don vi tien to sir dung trong ke toan:
Nien d6 Ire loan: Nien de Ice toan bat dau tit ngay 01/01 va ket thilc vAo ngay 31/12 hang nam.
Dan vi tien to sti• dung trong ke toan: Don vi tien to sir dung trong ghi chep Ice toan la deng Viet Nam
(VND)
II

Che do Ice toan Ai) dung:
Che de; ke loan ap dung: COng ty ap dung Che , de ke loan Viet Nam ban hanh theo Quyet dinh
62/2005/QD-BTC ngdy 14 thang 9 nam 2005 ye viec ban hanh quy dinh the de ke toan ap d ,

•

cho COng ty quän lY Qu'y Dau to chting khoan va quy dinh tai it* ké toan, nght dinh
129/2004/ND-CP ngay 31/05/2004 cua Chinh phis, the cit) ke toan ap clung c/Oi v6i cong
chUng Ichodn va cac Chuan muc Ice toan Viet Nam do Be Tai chinh ban hanh, cac van ban sira
sung, twang dan thkrc hien kem theo.
Hinh thtir s6 ke toan ap dung: COng ty ap dung hinh thirc s6 ke toan Nhat ky chung.
III

Cac chinh sich ke toan Ai) dung:

1.

Nguyen ttic xtic dinh cac khotin tidn: Tidn mat, tien grii nein hang, tidn dang chuyi'n

1.1 Nguyen tic xac ,dinh cac khotin twang &rang tien: LA cac khoAn dAu to nganhan khOng qua 3 thang
co Icha 'tang chuyen dOi de dang thanh tien va khOng co nhiéu rui ro trong chuyen dei thanh nen ke tir ngay
mua khoan dau to do tai thiri diem bdo cAci.

1.2 Nguyen tic, phwang pluip chuy"dn d6i cac d'Jng tien khac:
Cac nghi0 vu kinh to phat sinh bang ngoai, te duet quy dei ra deng Viet Nam theo ty gia giao dich dux to tai
thei diem phat sinh nghiep
Tai thai diem cuOi nam cac khoAn muc tien to co gee ngoai to dirge quy dOi
theo ty gia binh quan lien ngan hang do Ngan hang Nha ntrac Viet Nam cong be vao ngay két thirc nien de ke
toan.

Chenh Lech ty gia thkrc to Oat sinh trong Icy va chenh lech ty gia do danh gid lai s6 du cac khoan muc tien to
tai thei diem cu6i nam dirge thgc hien theo cong van 518/TCT-CS ngay 14/2/2011 dm Tong cue thué ban
hanh.
12

*


CONG TY CO PHAN QUAN

DAU TI1 CHUNG ICHOAN LIEN MINH VIET NAM

Dia chi: Tang 10, Tea nha. Abacus Tower, 58 Nguyen Dinh Chieu, Quan 1, Tp.HCM

BAN THUYET MINH BAo CAO TAI CHiNH
Näin 2011
Nguyen lac ghi nhan ctic khotin phiii tlzu thtrong mai vd phdi thu khdc:
Cac khoan phdi thu khdch hang, khoan tra trtrac cho ngtrei ban, phai thu nOi b0, phai thu theo tin dO ke
hoach hop dOng xay dung (nEu co), va cac khoan phai thu khac tai died diem bdo cao, nEu:
- CO thiyi han thu 116i hoc thanh todn duen 1 näm (hoac trong m6t chu kY sdn xuAt kinh doanh) &roc phan
lo4i là Tài sdn ngän han.
- CO thei hn thu hi hoc thanh toan ten 1 nam (hoc trén mOt chu ky san xuAt kinh doanh) duet phan
la Tai san dai han.
Ghi nh(in vit

3.1

hao tài stin ca dinh:

Nguyen tac ghi nhe)n TSCD hfru hinh, TSCD vô hinh, (hue led chinh:

Tdi sari cO dinh hat hinh, vO hinh dtroc ghi nhan theo giá gc. Trong qud trinh sir dung TSCD dirge ghi nhan
theo nguyen gia hao mon lay ke va giá tri dm 14i.
Tai san cO dinh thué tai chinh duqc ghi nhan nguyén giá theo gid tri hop ly hoac giá tri hien tai cOa khodn
thanh toan tien thud t6i thieu ( bao gôm thue GTGT) va cac chi phi nue tiep phat sinh ban At lien quan den
TSCD thué tai,chinh. Trong qua trinh sir dung, tai san c6 dinh thud tai chinh duce ghi nhan theo nguyen
hao men lily ke va giá tri cOn lai.
3.2

Plurowg pluip khau hao TSCD hik u hinh, TSCD vô hinh, thue tai chinh:

KhAu hao &roc trich theo phuong phdp direng thang va tuan thit theo ty îé khAu hao dugc xdc dinh theo quy
dinh tai ThOng tu s(5 203/2009/TT-BTC ngdy 20/10/2009 dm BO Tai Chinh.
Nguyen lac van hod ccic khodn chi phi di vay và cdc khotin chi phi khcfc:

4.1

Nguyen tdc van hoci cdc khotin chi phi di vay:
TRA

Chi phi di vay lien quan true tiep den viec Tat tu xay dung hoac sdn xuk tai sdn der clang &roc tinh vac) gia tri
cita tai sdn do (dtroc von hod), bao gOm cdc khoan lai tien vay, phan bO cdc khodn chiét khau hoc phu trei
khi phat hanh trai phieu, cdc khoan chi phi phu phdt sinh lien quan tixi qud trinh lam thil tpc vay.
Vic vOn hod chi phi di vay së dugc tam ngirng lai trong cdc giai doan ma qud trinh clan ur xay dung hoc san
xuat tai sdn der dang bi gian doan, trir khi sir gian doan do la can thiet.
Viec vOn hod chi phi di vay së cham dirt khi cdc hoat dOng chU y6u cn thi6t cho viec chuan bi dua tai sari der
dang vao sir dung hoac ban dã hoan thanh. Chi phi di vay phat sinh sau do se throt ghi nhan la chi phi sat
xuat, kinh doanh trong ky khi phat sinh.
Cac khoan thu nhap pith sinh do du tu tam thei cac khoan vay rieng bit trong khi che sir dung vao muc dich
co:5 &roc tdi sdn der dang thi phdi ghi gidm trir (-) vao chi phi di vay phat sinh khi von hod.

Chi phi di vay dugc v6n hod trong ky kh6ng dugc vtrot qua tang s6 chi phi di vay phat sinh trong IcY. Cac
khoan Idi tién vay va khoan phan bO chiét khau hoc ,phu trOi dugc von hoa trong timg kY IchOng &roc vuot
qui so lai vay thuc te phat sinh va so phan bO chi& khau hoc php trei trong do.
4.2

Pluton phtip pizazz ba chi phi trti &Ink:

Cdc loai chi phi trá truac nen chi lien quan den näm tài chinh hien tai thi duqc ghi nhan van chi phi sdn xuat
kinh doanh trong nam tai chinh
Vic tinh vã phân b6 chi phi trd truck dai han vao chi phi san xuAt kinh doanh timg kY hach toan &roc can cmr
vac, tinh chat, mirc dO tang loai chi phi de chon phucrng phdp và tieu thirc phan bO hop IY.
Kê loan ctic khocin dart (It (di chinh:

5.1

Nguyen lac ghi nhiin ctic khoein du tu. veto cang ty con, cOng
13

at:

*

DI
TAI


CONG TY CO PHAN QUAN LY QUY DAU

KHOAN LIEN MINH VIET NAM

Dia chi: Tang 10, T6a na Abacus Tower, 58 Nguyen Dinh Chi gu, Quan 1, Tp.HCM

BAN THUYET MINH BAO CAO TAI CHiNH
Nam 2011
Khan dau tu vac) cong ty con, cong ty lien k gt dugc kg tan theo phuo-ng phap gia g6c. Lgi nhuan thuan dugc
chia tir cOng ty con, cOng ty lien ket pat sinh sau ngay dau to dugc ghi nhan vac) 13do cdo Ket qua hoat dOng
kinh doanh. Cac khan dugc chia khdc (ngoai Iqi nhuan than) dirge coi la phan thu hOi cac khan dau to va
dugc ghi nhan la khan Om tir gid gOc &du tir.
5.2

Nguyen lac ghi nhlin cac khocin dau tzr chung khoan ngan han, dai han:

Cdc khan dau tu chung khoan tai th6i di gm bao cdo, neu:
- CO th6i han thu hOi hoac ciao han khOng qua 3 thong k g tir ngay mua khan dau tu do dugc coi la " Wang
ducrng ti'en"
- Co thei han thu h6i von dueri 1 am hoac trong 1 chu kY kinh doanh dugc pan loai la tai san ngan han
- CO theri han thu h6i von tren I nam hoac hart 1 chu kji kinh doanh dugc phan loai la tai san dai han
5.3

Plurcmg phcip lap du• phang giam gia dau lit ngim han, dai Iran:

Dkr phOng giam gia dau tu dugc lap \Tao th6i di6m cutii nam la s6 chenh lech giira gia g6c cua cac khan dau

to dugc hach toan teen so ke tan Ian bon gid tri thi two:mg cna chUng tai thO ri diem lap du phOng.
Ife town cac hogt d'Ong lien doanh:
6.1

Nguyen tiic ke tocin hogs' &Ong lien doanh theo hinh them Hog! dOng kinh doanh dong kiem sodt va
Tai san clang kiem sock:

Hoat Ong lien doanh theo hinh thdc Hoat dOng kinh doanh d6ng ki gm sodt va Tai san d'Ong kiem sat dugc
COng ty AID dung nguyen tac ke tan chung nhu vai cac hoat dOng kinh doanh thOng thu6ng khdc. Trong dO:

- COng ty theo dOi rieng cac khan thu nap, chi phi lien quan d gn boat dOng lien doanh Aid thgc hien phan b
cho cac bgn trong lien doanh theo hgp dOng lien doanh;
- C6ng ty
theo dOi rieng tai san g6p
cong ng chung, cong ng rieng phat sinh
6.2

Nguyen lac ke loan hoot dOng
socit:

doanh, phan von g6p vao tai san dOng kiem so
k va cac
hog Ong lien doanh.

egg,

6 FiNg
khanN

doanh theo hinh thu-c thankco' so' kinh doanh ng

TO Li

VL1 TLI VNN

'1.1'(iNiiiMKT6°T4ONj

Khan dau tu \Tao cong ty lien doanh dugc kg tan theo phixong phap gia g6c. Khan
gOp
down
khOng.dieu chinh theo thay dOi
pan sO• hirecOng ty trong tai san than oh cOng ty
doanh. Bao
cao IC& qua hog &Ong kinh doanh cua COng ty pan anh khan thu nap dugc chia tir lgi nhuan thuan luy kg
cua COng ty lien doanh phat sinh sau khi g6p von lien doanh.
Ghi nht:in cac khoan phai Ira thwang mai va phai tra klic:
Cdc khan phai tra ngu6i ban, phai tra not 1)0, phai tra khac, khan vay tai theri diem bdo cdo, au:
- Co thOi han thanh tan duai 1 am hoac trong mot chu ky san xuat kinh doanh duct phan loai la ng ngan
han.
- CO th6i han thanh tan trén 1 am hoac ten mOt chu icS, san xuat kinh doanh dugc phan loai la ng dai han.
Tai san thi gu che• xir IY dugc phan loai la ng ngan han.
Thug thu nap han lai dugc phan loai la ng dai han.
8.

Ghi nhOn chi phi tra &war:

Cac chi phi tra tank chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai dugc ghi nhan la chi
phi tra tnr6c ngän han.

14


CONG TY CO PHAN QUAN L QUIT DAU TI5 CHUNG KHOAN LIEN MINH VIET NAM
Dia chi: Tang 10, TOa nha Abacus Tower, 58 Nguyen Dinh Chieu, Quan 1, Tp.HCM

BAN THUVET MINH BAO CAO TAI CHiNH
Min 2011

Cac chi phi sau day cid phat sinh trong Warn tai chinh nhtrng dugc hach toan vao chi phi tra truerc &di han de
phan be) dan vao két qua hog Ong kinh doanh:
Chi phi thanh lap;
Chi phi truck hoat Ong chi phi chuAn bi san xuat (bao gem cdc chi phi dao tao);
Chi phi chuyen dia diem, chi phi tO chtic lai doanh nghiep;
- Chi phi chay thir c6 tai, san xuat

phat sinhlOn;

- C6ng c11 dung cu xuat citing c6 gid tri Ian;

- L chenh lech t gia cüa giai doan du Ui xay dung co ban;
- Chi phi sira chira Ian tai san c6 dinh phdt sinh mOt Ian qua lan.
9.

Ngujn vO'n chfi set him:

9.1

Ghi nhe:m va trinh bay cd philw mua Iii:

CO phieu do COng ty phat hanh \fa sau do mua lai là cO phieu ngan qui cita C6ng ty. a phieu ngan quy dugc
ghi nhan theo gia tri thuc té va trinh bay ten Bang Can dOi ke toan la in6t khoan ghi giam von chO so hum
9.2

Ghi nhein cb' ttk:

C6 tire phdi tra cho cdc,c6 dOng dtrgc ghi nhan la khoan phai tra trong Bang Can dOi ke toan cOa COng ty sau
khi co:5 thOng bao chia cO tire dm HOi dOng Quart tri COng ty.
9.3

Nguyen tic trich Iftp cdc khoan di! life cdc guy tir 4ri nhutin sau thua':

Lgi nhuan sau thug thu nhap doanh nghiep sau khi dugc HOi deng Quail tri phé duyet dtrgc trich cac guy/ th
Dieu le COng ty va cac quy dinh pha.pl hien hanh, sé phan chia cho cdc ben Oa tren tY lé von g6p.
/O.

Nguyen ttc ghi nhdn doanh thu:

Doanh thu dirge xac dinh tuong d6i chac chan.
CO kha nang thu dugc lgi ich kinh t6 tit giao dich cung cap dich vu d6
- }Cie dinh dugc phan cOng viec cla hoan thanh vao ngdy lap Bang can di k toan
Xac dinh dugc chi phi phat sinh cho giao dich va chi phi

a

hoan thanh giao dich cung cap dich vu dO

Phan cOng viec cung cap dich vu dä hoan thanh dtrgc xac dinh theo phucmg phap danh gia cOng viec hoan
thanh.
Doanh thu hog d'Ong tai chink Doanh thu phat sinh tir tin lai, tien ban quyen, Co tire, lgi nhuan dugc chia
\TA cac khodn doanh thu hog Ong tai chinh khac dugc ghi nhan khi thOa man dOng thOri hai dieu kin sau:
- Co Mid rang thu dtrgc lgi ich kinh

4

.N

Doanh thu cung cap dich vu: Danh thu cung cp dich vii dugc ghi nhan khi ket qua cita giao dich do dugc
xac dinh mOt each clang tin cay. Truerng hp viec cung cap dich vu c6 lien quan den nhieu ky thi doanh thu

dtrgc hi nhan trong ky theo ket 9ua phan ding viec cid hoan thanh vao ngay lap Bang Can dOi ké toan cOa kY
do. Ket qua cUa giao dich cung cap dich dugc xac dinh khi th6a man cac diet' kien sau:

giao dich d6;

Doanh thu dugc xac dinh Wang di chAc chAn.

C

tire, lcii nhuan dugc chia dtrgc ghi nhan khi COng ty dtrge quyen nhan c6 tire hoac dugc quyen nhan lgi
nhuan tü viec g6p von.

15

•


CONG TY CO PHAN QUAN LY QUI( DAU Tlf CHVNG KHOAN LIEN MINH VIET NAM
Tdng 10, Tod nhd Abacus, 58 Nguyen Dinh Chi6u, Quail 1, TP.HCM

BAN THUYET MINH BAD CÂO TAI CHiNH
Nam 2011
VI- ThOng tin IA sung cho cac khoan mac trinh bay trong Bang can d6i ke toin va BM) cao ket qua host dOng
kinh doanh
Don vi tinh: VND
1. TIEN VA CAC KHOAN TifONG DUONG TIEN
1.1- Tien mat tai

SO cuOi nam

SO &du nam

3.027.728

1.683.759

1.2- Tien giri ngan hang (*)

39.371.230.394

11.315.391.298

-VND

39.368.701.042

11.313.103.555

Ngan hang Dam Tu va Phat Triê'n BIDV - Chi nhanh Se( Giao Dich 2

1.908.670

1.862.830

Ngan hang Ngoai Thucmg Vi't Nam VCB - Chi nhanh 42

1.871.872

1.839.072

39.026.210.021

10.977.639.676

338.710.479

331.761.977

- USD

2.529.352

2.287.743

Ngan hang Phat Tri& Nha HDBank (121.44 USD)

2.529.352

2.287.743

39.374.258.122

11.317.075.057

SO cuOi nam

S6 dau nam

Ngan hang Phat Triê'n Nha HDB
Ngan hang Dau Tu va Phat Tri&) BIDV - Chi nhanh NKKN

Cong tien va cac khoan two'ng diro'ng tien
Ghi chit: (*) Cac kho gn tien giei clei duvt. doi chiê'u xac nhOn tgi 31/12/2011

2. CAC KHOAN PHAI THU NGAN HAN
2.1- Phai thu khach hang

17.822.504

771.006

Nguy6n Minh Tri

17.822.504

771.006

1.266.435.039

29.353.942.372

2.2-Cac khoan phai thu khac
Nguyen Quang Trung

28.612.500.000

COng ty TNHH Tu van ThiAt kA Phdn mem Carib Cam

33.000.000

33.000.000

Pham Thi Man (tam Ung)

524.992.667

COng ty CP Kinh doanh Bat &Ong san Viet Nhan

708.442.372

708.442.372

1.284.257.543

29.354.713.378

ging cac khoan phai thu ngan han

16

TRi


CONG TY CO PHAN QUAN LV QUI DAU TU. CHUNG KHOAN LIEN MINH VIET NAM
Tang 10, Toa nha Abacus, 58 NguyAn Dinh ChiAu, Quan 1, TP.HCM

BAN THUYÈT MINH BAO CAO TAI CHiNH
Ncim 2011
3. TANG GIAM TAI SAN CO DINH 111-1U HINH
KHOAN MIX

I.

Thiet bi.,
dung cu QL

Nha cfra
v4t kien trtic

TSCDHH khac

TOng COng

Nguyen gid
1.967.977.743

1 s6 du &Au nam

1.967.977.743

2 SO tang trong nam
Bao gam:
- Mua trong 'lam
- Dau tu XDCB hodn thanh
- Tang khac
3 Giim trong [lam
Bao gam:
- ChuyAn sang bat dAng san
dAu tu
- Thanh li, nhugng ban
T-)).A

—

- Giant khac
4 SO dir cuOi nam

1.967.977.743

1.967.977.743N
:H %

II. Gid tri hao mon LK

Kg 7(

Ik KI

M TOAI

NAM

462.482.100

462.482.1(1$1

2 Tang trong nam

413.277.420

413.277.42

413.277.420

413.277.420

875.759.520

875.759.520

1 Tai ngdy dau nam

1.505.495.643

1.505.495.643

2 Ti ngay cuiii am

1.092.218.223

1.092.218.223

- Tang khdc
3 Gidm trong nam
Bao gam:
- ChuyAn sang bat dAng sari
dam tu
- Thanh 1, nhugng ban
- Giam khac
4 SO chr cu6i nam
III. Gii tri cOn lui

17

TLC VA

.'hIl

1 S6 du diu &dm

- Khau hao trong näin

G TY
ItMHOUI.

--TS
H


CONG TY CO PHAN QUAN LY QUY* DAU TU. CH(XNG KHOAN LIEN MINH VIET NAM
TAng 10, Toa nha Abacus, 58 Nguy gn Dinh Chi6u, Qu4n 1, TP.HCM

BAN THUYET MINH BAO O) TAI CHINH
Ntim 2011
4. TANG GIAM TAI SAN CO DINH THUE TAI CHINII
Nha cira
vat kien truc

KHOAN MIX
I.

Phuong tien van

tai

TSCD thue
TCkhac

'Ling gong

Nguyen gii
1 SO dir d'au nam

545.971.602

545.971.602

2 S6 tang trong nail'
Bao gam:
- Thué trong !lam
- Mua lai TSCD thue tai chinh
- Tang khac
3 Giam trong nam
Bao gam:
-T1-à Iai TSCD thué tai chinh
- Giam khac
4 SO dir cuOi nam

545.971.602

545.971.602
'''\
>,

II. Gia tri hao mon lily ke

.

1 SO dir dOu nam

109.194.316

109.194.31 k

2 Tang trong nam

54.597.156

54.597.156 /
Ai
54.597.15,

AN

- Khau hao trong Warn

54.597.156

‘=

- Mua lai TSCD thué tai chinh
- Tang khac
3 Giäm trong nam

Bao gam:
-Tra. Iai TSCD thue tai chinh
- Giam khac
4 S6 dir cu6i nam

163.791.472

163.791.472

1 TO ngay ciau nam

436.777.286

436.777.286

2 T4i ngay cu6i nam

382.180.130

382.180.130

III. Gia tri con lai

5. TAI SAN DAI HAN KHAC



5.1- Chi phi tra trimc dal han

S6 mil nam

Chi phi truOt giai doan thanh lap DN

S6 dOu nam


3.232.971.105

1.613.481.479


1.613.481.479
18



3.232.971.105


CONG TY CO PHAN QUAN LY QUI? DAU CHUNG KHOAN IAN MINI VII' NAM
Tang 10, Tod nha Abacus, 58 Nguygn Dinh ChiL, Quan 1, TP.HCM

BAN THUYET MINH BA() CAO TAI CHiNH
Niim 2011
8. VON CHU SO HtrU

Bang di chieu hien dOng ctia veln chit s& him
VOn dAtt fir dm
CSH

A
SO du dAti nam tetr&c

1

CO phieu quj.g

Loi nhu4n chtra
,:t.
pha„n pho

COn

4

5

6

50.000.000.000

(3.256.156.522)

46.743.843.478

(3.660.263.071)

(3.660.263.071)

(6.916.419.593)

43.083.580.407

(2.784.050.726)

(2.784.050.726)

(9.700.470.319)

40.299.529.681

SO cuOi nam

S6 dAu nam

Tang v6n trong nam trtrOv
Lai trong nam till&
Tang khdc
GiAm vOn trong nam tete&
LO- trong nam tithe
GiAm khdc
S6 du cu6i nam truck.
SO dte (ILI Warn nay

50.000.000.000

Tang vOn trong nam nay
Lai trong nam nay
Tang khac

Giarn vOn trong nam nay
CO trong nam nay
Giant khac
SO dtr cutii nam nay

50.000.000.000

Chi tit vent du tte cUa chit s& him

Ty le

Ngan hang TMCP ViC;t A

10,00%

5.000.000.000

5.000.000.000

Ong Pharn Rau Tuan

5,00%

2.500.000.000

2.500.000.000

BA NguyZn Thi H6ng Hanh

10,00%

5.000.000.000

5.000.000.000

Ong Le Minh Tun

1,00%

500.000.000

500.000.000

Ba Nguygn LE Phucrng Thdo

1,00%

500.000.000

2.400.000.000

BA Nguye'n Thi HOng Hanh

10,00%

5.000.000.000

5.000.000.000

BA Pham Thi Man

11,00%

5.500.000.000

24.800.000.000

Pham Van Dal,

52,00%

26.000.000.000

1.900.000.000

Cac c dOng khac

0,00%

qing

.1,

von dau tte ctia chit see hien

100,00%

20

2.900.000.000

50.000.000.000

50.000.000.000



CONG TY CO PHAN QUAN IA? QUI DAU TIX CHUNG KHOAN LIEN MINH VIET NAM
Tang 10, Tod nhá Abacus, 58 NguyZn Dinh ChiL, Quan 1, TP.HCM

BAN THUYET MINH BAO Cit0 TAI CHINH
Nam 2011
c) Cdc giao dich ve von
chia loi nhuan

cdc chu s& Mtn va phan phai co arc,


Nam nay

Nam try&

+ VO'n dau to cfia chu SH
V6n g6p &au 'lam



50.000.000.000

50.000.000.000

V6n gOp tang trong nam
V6n g6p &in trong näm
50.000.000.000

V6n gOp cu6i näm
9. DOANH THU HOAT DONG KINH DOANH

Nam nay

Doanh thu tit phi quail ly quj7



Nam trtr6c


24.000.000

Cong doanh thu host ding kinh doanh

50.000.000.000

1.138.691


1.138.691

24.000.000

CAC KHOAN GIAM TRU DOANH THU

24.000.000

DOANH THU THUAN

Nam nay

12. DOANH THU HOAT BONG TAI CHINH
Lai tin girl, tin cho vay

Cong doanh thu host dang tai chinh

1.138.691
Nam trtrOt

229.190

1.633.20
CONG TN
255.3 01H446
Tutithv
NHIN

16.598.642

1.888.56tNH KE 1

16.369.452

Lai chinh lech tY gia chua thuc

bit TOi

PHIA NAN

13. CHI PHI TAI CHINH

Nam nay

Chi phi I-di thug tai chinh
Chi phi tai chinh khac- Lai qua Ilan
Cong chi phi tai chinh
14. THU NHAP KHAC

Nam trithc

14.023.900

32.606.000

31.600

286.424

14.055.500

32.892.424

Nam nay

Thu nhap tit thanh 1Y TSCD, CCDC

Nam trink
1.600.000

Thu nhap khac

1.249.379

Cong thu nhap khAc

1.249.379

15. CHI PHI KHAC

Nam nay

1.600.00(1
Nam tru•c
259.375

Ti& n6p phat
Chi phi khac

18.400

C6ng chi phi kink

18.400

21

259.375


CONG TY CO PHAN QUAN L QUI DAU TU. CHirNG KHOAN LIEN MINH VIET NAM
Tang 10, Toa nha Abacus, 58 Nguyen Dinh Chieu, Quan I, TP.HCM

BAN THUYET MINH 13.ii0 Cit0 TA! CHiNH
Nam 2011

16. THUE TNDN PHAI NOP VA Lrn NHU :AN SAU THUE TRONG KY
Chi tieu

Nfim nay
(2.784.050.726)

T6ngloi nhuan tuft thug
Cdc khoan diet' chinh tang
- Chi phi khOng c6 chiing tfr h9p le
T6ng thu nhap chiu thue (c=a+b)

Nam trtrO'c
(3.660.263.071)

808.269.544

1.374.519.988

808.269.544

1.374.519.988

(1.975.781.182)

(2.285.743.083)

(2.784.050.726)

(3.660.263.071)

Thug TNDN phai n6p
e.

nhufin sau thue TNDN (e=a-d)

17. THONG TIN BO SUNG
17.1- Giao dich yfri cac ben lien quan
Trong nam 2011, C6ng ty phat sinh nghiep

vi1

vai cac ben c6 lien quan. Cdc nghiep va chn ygu nhu sau:

Cac ben lien quan

Mi quan

Niii dung nghib

Pham Thi Man

Co clOng

Tam Ung tim kiem ca hi dAu ttr

84.051.659.334

Hoan tam img tim kiem co. hi &Au tu

83.526.666 7

Gia trj giao dich

16N

Tai ngay 31 thang 12 nam 2011, s6 du dm khoan phai thu ben c6 lien quan ninr sau:

Cie ben lien quan
Si; cuini nam
Pham Thi Man

AN
OAN

sA dAu nfimN

524.992.667

17.2- ThOng tin so sanh
S6 du clAu näm tren Bao can tai chinh nam 2011 la s6 du cu6i nam tren Bao cao tai chinh nam 2010 dã dugc
kim todn beri COng ty TNHH Dich Vp Ttr Van Tai Chinh Ke Tod!) va Kim Toan Phia Nam (AASCS).
1
4p,n
ay 05 thang 01 neim 2012
__g__

Ngweri 14p bieu
(Ky, h9 ten)

toan trireeng
(KY, 119 ten)

teitt am dc
CONG(
43 en)
CO PHAN
OUAN,Ij
DAU
CHUNG (HOAN
LIEN MINH
Vler NA
TFa HO

Ng(5 Thi Thu Thao

22

Doan Thi Wing Loan