Báo cáo Tỷ lệ an toàn Tài chính Quý I năm 2015 (10 4 2015)

CONG TY CO PIIAN CHUNG KIIOAN DAU KIII

LONG HOA

Se: 462/CKDK-TCKT-CV

xA Ho CHU NGHIA VIET NAM

DOc 14p - Ty do - Hanh phut

Vv: Brio Coo ti le an loan tai chinh

Ha NOi, ngay 10 thang 04 nam 2015

Kinh

Uy Ban Giant Sat Tai Chinh QuOc Gia
Uy Ban Chun khoin Nha Nte•
Se• Giao dich chung khoin Ha NOi
SO. Giao dich chti•g khoin HO Chi Minh
BAO CAO TY LE AN TOAN TAI CHINII

Tai thai diem: 31/03/2015
Chung toi cam doan rang:
(1) Bao cao &roc xay dung tren ca ser si t:, lieu &roc cap nhat tai ngay bac, cao theo dUng quy dinh tai Thong
ttr s6.226/2010/TT-BTC ngay 31/12/2010 dm Bq tai chinh quy dinh chi tieu an toan tai chinh va bin phap xir
1Y do i voi cac to chav kinh doanh chirng khoan khong dap Ung cac chi tieu an toan tai chinh va Thong to so
i65/2012/TT-BTC ngay 09/10/2012 sCra dOi, b6 sung mot so dieu cita Thong to so 226/2010/TT-BTC ngay
31/12/2010 dm BO tai chinh quy dinh ve chi tieu an toan tai chinh va bin phap xa ly dOi v•i cac to chile kinh
doanh chimg khoan khong dap (mg cac chi tieu an toan tai chinh;
(2) DOi vai nhang van de c6 the anh ht•ang dCn tinh hinh tai chinh cUa Cong ty Oat sinh sau ngay lap bao

ea() nay, chung toi se cap nhat trong ky bao cao tiep theo;
(3) Ch6ng toi xin hoan toan chiu trach nhiem tuft Phap luat ve tinh chinh xac va trung thtrc cita nOi dung
bao cao.

Ke toan trui•ng

Throng phong QTRR.KSNB

(Kjf, ghi ra ho ten)

(KY, ghi ro ho ten)

inh Thi Lan Pht•o•g

Chii tich HDQT
119 ten. Dong &Au)

Nguyen Thi Tu Anh

1


I. BANG TINH VON KHA DUNG THANG 03/2015
STT N'Oi dung

A NguOn von
Von dau to cOa chn so hiru khong bao O m co
1 .,
phan uu dai hoan Lai
2 Thang du von co phan

, ,
3 CO phie‘u gdy .,
4 Quy du. tit bo sung von dieu le
5 Quy dau to phat trien
6 Quy du phong tai chinh
7 Quy khac thuOc von chn s6' hiru
Lcri nhuan tich lily va loi nhuan chua phan phi
8 truac khi lap cac khoan du phong theo quy dish
p ip luat
Chenh lech danh gia lai tai san (50% tang them
9
hoac 100°/0 Om di)
10 Chenh lech ty gia hOi dodi
11 Loi ich du co dong thieu so
12 Cac khoan nq co the chuyen dOi
Toan phanOm di hoac tang them cna cac chirng
13
khoan tai chi tieu dau to tai chinh
1 A TOng
B Tai san ngan han
I Tien va cite khoUn twang &fang tien
II Cac khotin dau ttr tai chinh ngan km

1 DAu to ngan han ,
-Chung khoan tiem an rdi ro thi truOng theo quy
Binh tai khoan 2 Dieu 8
- Chimg khoan bi giam tilr khOi von kha dung theo
quy dinh tai khoan 5 dieu 5
2 Du phong giam gia dau to ngan han (*)
III Cdc khoan phai thu ngan hnn

1 Phai thu cUa khach hang
Phai thu du khach hang có thOi Ilan thanh town con
lai tir 90 ngay tra xuOng

VO'n kha dung
Khoin giam trir

VKD

(2)
2,331,107,658

(1)
607,206,458,767

Khoin tang them

(3 )
1,078,966,690

598,413,000,000
67,439,970,360

6,740,232,026

(65,386,743,619)

2,331,107,658

C

1,078,966,690

605,954,317,799
-

19,923,156,616

-


2
3

4

5

6
IV
V
1
2
3
4
4.1

Phai thu caa khach hang co thOi han thanh toan con
Lai tren 90 ngay
TM trtrOc cho ngirOi ban

Phai thu nOi bO ngan han
Phai thu nOi bO cif) thai han thanh toan con lai tir 90
ngay tree xuOng
Phai thu nei bO cO thai han thanh toan cOn lai tren
90 ngay
Phai thu hoat dOng giao dich chirng khoan
Phai thu hoat dOng giao dich chirng khoan cO thai
han thanh toan con lai tir 90 ngay trO xuOng
Phai thu hoat dOng giao dich chirng khoan có thai
han thanh toan can lai tren 90 ngay
Cac khoan phai thu khac
Phai thu khac co thai han thanh toan con lai tir 90
ngdy tree xuOng
Phai thu khac co thai han thanh toan con lai tren 90
ngdy
Du phong phai thu ngan han khO doi
Hang tb'n kho
Tai san ngan han kluic
Chi phi Ira trulk ngtin han
Thu e GTGT dirge khau trir
Thue vci cdc khocin pi:di thu nhit mak
Tai siin ngiin han kluic
Tam tang
Tam img co thai han thanh toan dm lai tir 90 ngay
troy xuOng

Tam img co thei han thanh toan con lai tren 90 ngay
4.2 Phai thu khac, tai san ngan han khac
I.B Tong
C Tii sin dai han

/ Ctic khod n phiii thu dill km
1 Phai thu dai han du khach hang
Phai thu dai han cila khach hang co then han thanh
toan con lai tir 90 ngay tra xuOng
Phai thu dai han ciia khach hang co thai han thanh
toan con lai tren 90 ngay
VOn kinh doanh & don vi trkic thuOc
Phai thu dai han nOi bO
Phai thu dai han nOi bO có thai han thanh toan con
lai M. 90 ngay trO xuOng
Phai thu dai han nOi bO co thOi ban thanh toan cOn
lai tren 90 ngay

7,129,722,211
596,400,000

5,499,687,539

3,651,801,117
688,273,764

2,357,271,985

19,923,156,616
27,851,517,125

-

3

4

Phai thu dai han khac
Phai thu dai han khac c6 thoi han thanh toan can lai
tit 90 ngay tr6 xtRfing
Phai thu dai han khac co thei han thanh toan con lai
tren 90 ngay

5

Du phang phai thu dai han kho doi (*)

II Tai san ca dinh
III B at (tong san dau tit
IV Cac khoan dau tw tai chinh dal han
1 Mu to vao cong ty con
Dau tir vao cong ty lien ket, lien doanh
3

2,937,445396

Dau to clirng khoan dai han
-Chung khoan tiem an rdi ro thi truOng theo guy
dinh tai khoan 2 Dieu 8
- ChUng khoan bi Om till khOi von kha dung theo

guy dinh tai khoan 5 dieu 5
4 Dau to dai han khac
5 Du phong giam gia clan to tai chinh dai han (*)

V Tai san dai han khtic

24,914,071,729

Cac chi tieu tai san bi coi la khoan ngoai trir tai
BCTC nam da dugc kiam toan ma khong bi tinh

giam trir theo guy dinh tai Dieu 5
IC Tong
VOn kha dung = 1A 1B 1C
-

27.851,517,125
558,179,644,058

-

Khi xac dinh phan giam trir khoi von kha clung (mix B,C), to chdc kinh doanh chi:mg khoan dugc dieu chinh giam bgt
phan gia tri giam trir nhu sau:

it

vgi tai san dugc ding lam tai san bao dam cho cac nghia vu cua chinh to chirc kinh doanh chUng khoan hoac cho
ben thu ba (vi du nhu hop clOng ban c6 cam kat mua lai ma to chdc kinh doanh chUng khoan la ben ban), thi khi tinh
giam trir dugc giam bgt di gia tri nhO nhat cUa cac gia tri sau: gia tri thi trueng cua tai san xac dinh theo guy dinh tai Phu
luc 2 Thong to nay, gia tri so sach ctia tai san, gia tri con lai cua cac nghia vu;
-Doi v6i tai san dugc bao dam bang tai san ctia khach hang (vi du nhu hop dOng giao dich kY guy, giao dich mua c6
cam kat ban lai ma to chdc kinh doanh chirng khoan la ben mua): thi khi tinh giam tit &roc giam bot di gia tri nhO rthat
cua cac gia tri sau: gia tri thi trueng cua tai san bao dam xac dinh theo guy dinh tai khoan 6 Dieu 9, gia tri so sach.
Trong dO, gia tri so sach la gia tri con lai cua Tai san dam bao (trong tnrong hop Tai san co dinh) tai thOi diem giao kat

hop dOng hoac gia tri xac dinh theo phuong phap not bO cua to chirc kinh doanh ChUng khoan tai thOi diem giao kat hop
dOng (nau 1a loai tai san khac).
4


II. BANG TINH CIA TRI RUI RO THANG

03/2015

A. Rill RO TIIII TRONG

Gic h#ng mkic ellu fir

STT

I. Tien va cac khoin tiring throng tien, cong cu thi tnrerng tien to
1 Tien mat (VND)
2 Cac khoan tuefng duang tin
3 Cac giay to co lid ten thi tnremg tin to
II. Trai phieu chinh phit
4 Trai phieu Chinh phit khong tra tai
5 Trai phieu chinh phu tra Li suat cueng phEu
5.1 Trai phieu chinh phi, Trai phieu Chinh phi cac nuac thuec khei OECD hoac duoc bao lanh beri Chinh
phu hoac Ngan hang Trung ucfng do cac nu& thuec kiei ngay, Trai phieu duoc phat hanh beri cac to

He so riii ro dui
tnron

0%
0%

0%

Quy mii rill ro

384,732,808,402
83,100,000,000

GU tri rtli ro

-

0%

-.),%

chirc quec to IBRD, ADB, IADB, AFB, EIB, EBRD

Trai phieu cong trinh &roc Chinh phit, Be Tai chinh bao lanh co th‘oi gian 6o han con Jai duOi 1 nal--n;
Trai phieu cong trunk duoc ChM phu, Be Tai chinh bao lanh co thOi gian 6o Ilan con jai tir 1 den 5
5.2

3%
4%

nam;
Trai phieu cong trinh hoc Chinh phil, Be Tai chinh bao lanh co thai gian 6o han con tai tir 5 !tarn tr&

En.
III. Trai phieu Doanh nghiep

Trai phieu niem yet co thai gian dao Ilan con lai duOi 1 nam, ke ca trai phieu chuyen dei
6 Trai phieu niem yet co thai gian dao han tir 1 ten 5 nam, ke ca trai phieu chuyen d6i
Trai phieu niem yet co thai gian dao han tir 5 nam tra len, ke ca trai phieu chuyen dei
Trai phieu khong niem yet c6 thefi gian dao han can lai duei 1 nam, ke ca trai phieu chuyen dei
7 Trai phieu khong niem yet co thei gian dao han tir 1 tei 5 nam, ke ca trai phieu chuyen dei
Trai phieu khong niem yet co thei gian dao han tir 5 nam to . En, ke ca trai phieu chuyen dei

50/0

8%
15%
20%
25%
30%
40%
5


IV. C6 phieu

Co phieu phi thong, c6 phieu uu dai cua cac t6 cWrc niem yet tai so Giao dich chirng khoan Ho Clii
Mich; cluing chi quy dai chnng ding ma

8
9

CO pl4u 016 thong,

10%
15%

c6 phieu uu dai caa cac to chin niem yet tai Sa Giao dich chimg khoan Ha Noi

CO phieu phi thong. c6 phieu uu dai cua cac cong ty dai thing chua niem yet, clang kY giao dish tren
hri thOng UpCom
CO phieu 016 thong, c6 phieu uu dai cua cac tong ty dai thing da ding kY km kY, chua Tian yet

10

20%

1,089,461,480

106,087,600

15,913,140

1,850,100

370,020

152,987,591,418

76,493,795,709

107,190,555,463

85,752,444,370

30%

11

hoac (Ling ky giao dich
12 Co phieu cua cac cong ty dai chin% khac
V. Chirng chi qu'57 dau ttr chirng khofin

50%

13 Quy dai chang
14 Quy thanh vien
VI. Chting khoin bi han the giao inch
Chang khoan bi tam ngimg, dinh chi giao dich ke tir new giao dich thir nam tra di (khong bao gOm
15
taring hap co phieu tam niung giao dich de chu);en a'an)
16 Chimg khoan niem yet bi hay niem yet, huy giao dich
VII. Chting khoin khac
17 Co phAn, plan yen gem va the )oai CK khac
VIII. Riii ro tang them (nen co)
Chi tiet ma cluing khoan

10,894,614,800

10%
30%

40%
50%
80%

Mirc tang them

1

Quy nth nil ro

Gia tri riii ro

10%
163,351,984,719

A. Tong gia tri Rai ro thi tnreeng (A=I+11+11+1V+V+VI+VII+VIII)
B. RUI RO THANH TOAN
Loai Wirth giao dich
(1
0%
)

(2)
0.80%

(3)
3.20%

Gia tri rin ro
(4)
5%

fling gia tri nii ro
(5)

6%

(6)
8%
8,315,576,625

1. Rui ro tr•c theri han thanh toan

1
2
3
4
5
6

Tien gui ky han va cac khoan den cho vay khong
co TSDB va cac khoan phai thu tir hoat dOng giao
dich va nghiep vu kinh doanh chang khoan
Cho vay chang khoan
Vay chang khoan
Hop Sing mua ban lai (Repo)
Hop ding ban CK có cam ket mua lai (Reverse
Repo)
Hop SIng cho vay mua ky qu9 (cho khach hang
vay mua chang khoan)/Cac thoa ththin kinh to co

ciing ban chAt

6,790,637,203

83,100,000,000

62,076,026

12,549,531,372

6,044,287,607

28,344,555,706

2,271,289,018

6


-

IL Riii ro qua thiri han thanh town
ThOi han qua han Op dung vol cac khoin phai
thu)
0-15 ngay sau th6i han thanh toan, chuyen giao
1
cluing khoan
16-30 ngay sau thoi han thanh toan, chuyen giao
2
chung khoan
31-60 ngay sau th6i han thanh toan, chuyen giao
3
chitng khoan
4 Tit 60 ng:ay tr6 di

He so riii ro

Gia tri nil ro

Quy mo riii ro

16%

0

-

32%

0

-

48%
100%

-

-

_

111. Riii ro tang them (neu co)
Chi tiet tirng khoan vay, tirng d6i tac

Mac tang them

Quy mo rill ro

B. Tong gia tri Riii ro thanh toan (B=1+11+111)

C. Rill RO HOAT DONG (TiN H TRONG VONG 12 THANG)
I . Tong chi phi hoot ding
11. Cac khoan giam trir kliiii tong chi phi

III.
1V.
V.
C.
D.

1. Chi phi khau hao, chi phi khong bang tien
2. Dv phong giam gia dau tu chfrng khoan ngan han
3. Dir phong giam gia dau tu chirng khoan dai han
4. Dv phong phai thu kho doi
lling chi phi sau khi giam trir (111=1-11)
25% tong chi phi sau khi giam trir (IV = 25% III)
20% von phap Binh ciia to chirc kinh doanh chirng khoin
Tong gia tri riii ro hoot do, ng (C= max{IV, V})
tOng gia tri rtii ro (A+B+C)

Ghi chu:
1 Chinh phu, cac to

Gia tri riii ro
8,315,576,625
86,785,628,164
(34,901,535,702)
4,516,619,922'
(43,543,183,626)
4,125,028,002
121,687,163,866
30,421,790,967
60,000,000,000
60,000,000,000
231,667,561,345

chirc phat hanh dugc Chinh phii bao lanh, B6 Tai chinh bao lanh, Ngan hang Nha mac, Chinh ph6 va N gin hang Trung truing cac ntr6c thu6c khi OECD;

) Uy ban Nhan dan tinh, thanh ph6 trvc thu6c Trung acing.
(2) Gia tri rui ro thanh toan d6i voi So giao dich chimg khodn, Trung tam luu ky Chang khoan
(3) Gia tri rai ro thanh toan d6i yeti T6 chirc tin dung, to chirc tai chinh, to chdc kinh doanh chi:mg khoan dugc thanh lap a cac nuac thu6c khi OECD
chinh, t6 chuc kinh doanh chirng khoan &roc thanh lap 6 cac nuot ngoai khi OECD
(4) Gia tri rui ro thanh toan d6i vai T6 chirc tin dung, t6 chuc tai
chat
tai
chinh,
t6 chirc kinh doanh chimg khoan dugc thanh lap va boat &Ong tai Viet Nam
(5) GU tri riti ro thanh toan d6i vai T6 chic tin dung, t6
(6) Gia tri nii ro thanh toan d6i vai Cac to chitc, ca than khac

7

III. BANG TONG HOP CAC CHI TIEU RUI RO VA VON KHA DUNG THANG 03/2015

STT

Cac chi tieu

Gia tri riii ro/Viin
kha dung

1

T'O'ng gia tri rni ro thi trLOng

163,351,984,719

2

1'6n gia tri rill ro thanh town

8,315,576,625

3

T'cing gia tri riii ro hoat dOng

60,000,000,000

4

T4ng gia tri rill ro (4=1+2+3)

231,667,561,345

5

Min kha dung

558,179,644,058

6

TS, le an town VOn kha dung (6=5/4)

Nguiri 14p

Dinh WI Thu Hien

Ghi chili

241%

Ha Noi, ngay 10 thang 04 nam 2015
Phong Tai chi nh ke toil]
Trtron phong

Dinh Thi Lan Phiro'ng

8