BAO CAO TAI CHINH DA DUOC SOAT XET

CONG TY CO PHAN CHVNG KHOAN DAU KHi

(Thanh lap tai ?mac CHXHCN Viet Nam)

BAO CAO TAI CHINH
DA DIfl1C SOAT XET
Cho ky ho3t dung tir ngity 01 thing 01 nam 2010
den nay 30 thing 06 Want 2010


CONG TY CO PHAN CHUNG KHOAN DAU KHI
St) 18 1.4, Thing Kift quan Hoan Ki
Ha NOi, CHXHCN ViOt Nam

M1JC LVC
TRANG

NOI DUNG

BAO CAO CUA BAN TONG GIAM DOC
BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH
BANG CAN DOI KE TOAN

2
3-4

•)
1
'

BAO CAO KET QUA HOAT DONG KINH DOANH

5

BAO CAO

6

CHUYEN TIEN TE

THUYET MINH BAO CAO TAI CHINE!

,

0

7 - 18

TR
Y\


CONG TY CO PHAN CHUNG KHOAN DAU ICH!
S6 18 L5/Thtrang Kiet, quail Hoan Kim
Ha Nei, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC
Ban Tiing Giam doc Cling ty Co phan Chung lchoan Dalt khi (g9i tit la "Cling ty") de" trinh bdo cao nay cung vii
bao cao tai chinh da ducfc sodt xet cua Cong ty cho ki/hoat Ong tir ngay 01/01/2010 den 30/06/2010.
HQI BONG QUAN TR! VA BAN TONG GIAM DOC
Cdc thanh vien cua 110i diong Quart tri va Ban Tong Giam d6c Cong ty da dieu hanh Cong ty trong kS/ va den ngay

lap bdo cao nay s
Hoi ding Ouan tri

Ong Bin Ng9c Thing
Ong Pham Quang Huy
Ong Nguyen Viet Ha
Ong Nguyen Hoang Nam
Ong Vu Thanh Le
Ong Do Tun Binh
Ong Tran Minh Hoang
Ong Trinh An Huy
Ong Nguyen Anh Tuan
BA HA Lan

Chu tich
Uy vial (be nhiem ngay 26/05/2010)
Uy vien ()8 nhiem ngay 26/05/2010)
Uy vien (b6 nhiem ngay 26/05/2010)
Uy vien (136 nhiem ngay 28/01/2010, mien nhiem ngay 26/05/2010)
Uy vien (b8 nhiem ngay 28/01/2010, mien nhiem ngay 26/05/2010)
Uy vien (b6 nhiem ngay 28/01/2010, mien nhiem ngay 26/05/2010)
Uy vier' (mien nhiem ngay 26/05/2010)
Oy vien (mien nhiem ngay 28/01/2010)
Uy vien (mien nhiem ngay 28/01/2010)

Ban Tong Giam Mc

Ong Pham Quang Huy
Ong Trail Himg Dung
Ong Nguyen Xuan Hung

Tang Giam Mc
Ph6 tong Giam Mc
Ph6 TOng Giam Mc

TRACH NHIEM CUA BAN TONG GIAM DOC
Ban tang Gidm doc Cong ty c45 trach nhiem lap bdo cao tai chinh cho ky hoat dOng phan anh met cach trung thuc
va hap 15, tinh hinh tai chinh cang nhu ket qua kinh doanh va tinh hinh , luu chuyen tien Cong ty trong IcS/.
Trong viec lap cac bdo cao tai chinh nay, Ban T8ng Giam Mc dugc yeu cau phai:
•
•
•
•
•

Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach dO met cach nhat quan;
Dtra ra cac xet doan va trac tinh met cach hap 1S, va than tong;
Neu r8 cac nguyen tic ke toan thich hop co dirge tuan did hay khong, co nhang ap dung sai tech trong yeu can
duos ding bo va giai thich trong bao cao tai chinh hay khong;
Lap bao cao tai chinh tren ca se( hoat Ong lien Mc ft* twang hop kh6ng the cho rang Cong ty se tiep tic hog
dOng kinh doanh; va
Thiel ke va thuc hien he thong kiem soat nei be met cach
hieu cho muc ditch lap va trinh bay bao cao tai
chinh hap 15/ nham han the tin ro va gian Ian.

Ban Tong Giam Mc Cong ty chiu trach nhiem dam bao rang se, sach ke toan Mac ghi chdp met cach phit hop de phan
anh met cach hop ly tinh hinh tai chinh cua C6ng ty a bat lcS/ thai diem nao va dam bao rang bao cap tai chinh tuan thti
cac Chuan muc Ke toan Viet Nam, He thong Ke toan Viet Nam ap dung cho cac cling ty chi:mg khoan va cac quy dinh
hien hanh ve ke toan tai Viet Nam. Ban Tong Giam doccling chiu trach nhiem dam bao an toan cho tai san cua Cong ty
va thuc hien cac bien phap thich hap de ngan chin va phat hien cac hanh vi gian Ian va sai pham khac.

Ban -Fling Giam d6c xac nhan rang C6ng ty da tuan thu cac yeu cau neu ten trong viec lap bao cao tai chinh.
dien cho Ban T8ng Giam doc,

Huy
Tong Clam dew

Ha Noi,

ngiry 16 Mang 7 narn 2010


Deloitte

Cong ty TNHH Deloitte Vi(it

Nam
So 8-Pham Ngcc Thach, QuOn Dong Da
Ha NOi, ViOt Nam
Tel: +84-4 3852 4123
Fax: +84-4 3852 4143
www.deloitte.com/vn

Sa:06 /Deloitte-AUDHN-RE
BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHiNH

Kink gn•:

Cac Co Ong Cong ty CO phin Cluing khoan Diu Ulf (PSI)

ChUng toi da thuc hien cong tac soar xet bang can doi ke toan toi ngay 30 thang 06 nam 2010 can vai bao cao ket

qua hoot dOng kinh doanh, bao cao luu chuydn den to va thuyet minh bao cao tai chinh kern theo cua Cong ty CO
pan Chirng khoan Dau khi (gQi tat la "Cling ty") cho kY hoot dung tir ngay 01 thang 01 nam 2010 den ngay 30
thang 06 nam 2010. Cac bao cao tai chinh kern theo kh8ng nham phan anh tinh hinh tai chinh, ket qua hoat dOng
kinh doanh va tinh hinh km chuyen tien to theo cac nguyen tic va thong le ke tan dirge chap nhan chung tai cac
ntrac khac ngoai Viet Nam. Viec lap va trinh bay bdo cao tai chinh thuOc trach nhiem dm Ban 'Fling Giam doc Cong
ty. Trach nhiem cua chi:mg toi IA dua ra bao cao nhan xet ve bao cao tai chinh nay teen co sa cong tic soot )(et dm
chimg tel.
Chung toi da thuc hien cong tac soot xet bao cao tai chinh theo Chan muc Kiem toan Viet Nam ye cong tac soot
xet. Chuan muc nay yeu cau cong tic soot xet phai lap ke ho4ch va thuc hien a c6 su darn bao vira phai rang bao
cao tai chinh khOng china dung nhfing sai sat tong yeu. COng tac soot xet bao gem chu yeti la viec trao del vai Lilian
su cua Cong ty va ap dung cac thu tot phan tich tren nhang thong tin tai chinh; cong tac nay cung cap mot mac do
dam bao thap hon cong tac kiem toan. Chang toi kh6ng thuc hien cong viec kiem toan nen khong dua ray kien kiem
toan.
Tren co sa cong tac soot xet cua chung toi, chting toi khong thay c6 su kien nao a,chiing toi cho rang bao cao tai
chinh kern theo day khong phan anh trung thuc va hop IY, ten cac khia canh tr9ng you, tinh hinh tai chinh cua Cong
ty toi ngay 30 thang 06 nam 2010 ding nhu ket qua hog &Ong kinh doanh va tinh hlnh km chuyen tien to cho ky hoat
dOng tir ngay 01 thang 01 nam 2010 den ngay 30 thang 06 nam 2010, phtl hop vai cac Chuan muc KO toan Viet
Nam, He thong Ke toan Viet Nam dp dung cho cac cong ty chimg khoan va cac quy dinh hien hanh Ichac ve ke toan
tai Viet Nam.
Chting toi xin km y nguai doc bdo cao tai chinh tai Thuyet minh se 23 - "Se lieu so skill" cua phan Thuyet minh
bao cao tai chinh. Du phong giam gia chUng khoan to' doanh cua Cong ty tai ngay 31/12/2008 dtrac trich lap dua
tren gia uac tinh c6 the giao dich dtrac. Neu Cong ty ghi nhan khoan du phong giam gia chUng khoan ter doanh theo
cac quy dinh hien hanh tai thoi diem 31/12/2008, lai nhuan truac thue cua nam 2008 se giam di 91.020.634.400
deng va Igi nhuan tnrac thue cua kY hog dOng tin ngay 01/01/2009 den 30/06/2009 se tang len met khoan tuang

Bang Van Khai
Ki"Ern loan vien
Chfrng chi Kiem toan vien so 0758/KTV

Pham Hoai Nam

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Chieng chi Kiem toan vien so D.0042/KTV
Thay mgt va dgi dien cho

CONG TY TNHH DELOITTE VItT NAM
Ngay 16 thcing 7 nam 2010
Ha Noi, CHXHCN Viet Nam

I


Bao coo tai chfnh
cho kY hog dOng tit ngay 01 thang 01 nom 2010
den ngay 30 thang 06 nom 2010

CONG TY CO PHAN CHUNG KHOAN DAU }CHI
S6 18 LY Thutrng Kiet, quan Hoan Kiem
Ha NOi, CHXHCN Viet Nam

BANG CAN DOI Id TOAN
Tgi ngay 30 thang 06 nom 2010

MAU SO B 01-CTCK
Don vi: VND
TAI SAN

Ma s6

A - TAI SAN NGAN HAN
(100=110+120+130+140+150)

1. Tien va cic khoin tuning duvng tien

100

1. Tien
2. Cac khoan Wong throng tier'
II. Cic khan du to tai chinh ngin han

120
121
129

1. Diu to ngin han
2. Du phong giam gid dau to ngin han
III. Cac khoin pled thu ngin bun
1. Phai thu khach hang
2. Tra trixec cho ngtrOri ban
3. Phai thu hog dOng giao dich chCmg khoan
4. Cac khoan phai thu khac

111

379.372.916.578
377.372.916.578

337.412.062.234
331.412.062.234

112

2.000.000.000

6.000.000.000

4

110

5

130
131
132
135
138

B - TAI SAN DAI H3N (200=220+250+260)

200

I. Thi san co dinh
1. Tai san c6 dinh him hinh

220
221

Nguyen gici
Gia tri hao man luji Id

31/12/2009

1.017.438.378.066

150
151
152
154
158

-

30/06/2010
996.842.283.328

IV. Hang din kho
V. Tai sin ngin han khac
1. Chi phi tra truck ngan han
2. Thue GTGT &rot kith' trir
3. Thue \fa cdc khoan phai thu Nha ntrac
4. Tai san ngin Ilan khac

-

Thuyet
IBM

6
7

8

140

481.997.128.705

497.046.152.182

491.130.897.079
(9.133.768.374)

499.051.504.980
(2.005.352.798)

124.015.022.688
14.476.704.147
6.269.450.798
1.841.732.333
101.427.135.410

180.191.913.096
50.757.916.302
394.193.422
28.972.060.000
100.067.743.372

262.281.284
11.194.934.073
2.742.323.448
21.961.349

2.349.999

2.785.900.555
2.133.214.040

8.430.649.276

85.580.739
567.105.776

23.876.683.599

68.386.901.159

19.489.869.305
12.696.286.032

17.757.986.865
10.513.183.269

222

18.407.565.442

14.953.671.007

223

(5.711.279.410)

9

(4.440.487.738)

2. Tai san co dinh vo hinh

227

- Nguyen gib
- Gia tri hao mon lug is

228
229

8.032.933.480
(1.389.350.207)

3. Chi phi xay dvng ca ban cid dang

230

150.000.000

II. Cac khoan dill to tai chinh dhi han
1. Dau ttr dai han khac
2. Div phOng giam gia du to tai chinh dai han

250
258
259

III. Ili san dhi lion khac

1.Tien nOp Quy 118 tro thanh toan
2. Tai san dai han khac

260
263
268

4.386.814.294
880.817.684
3.505.996.610

2.396.814.294
880.817.684
1.515.996.610

TONG CQNG TAI SAN (270=100+200)

270

1.020.718.966.927

1.085.825.279.225

1

6.643.583.273

11

1.246.867.596

1.925.250.830

(678.383.234)

5.997.936.000
48.232.100.000
51.714.600.000
(3.482.500.000)

Cac thuyet minh to trang 7 ctjn trang 18 la b0 ph:an hop thanh cua boo coo tai chinh


Bao cgo tai chfnh
cho ky hoat dOng tn. ngay 01 thang 01 nom 2010
den ngay 30 thing 06 nom 2010

CONG TY CO PHAN CHUNG KHOAN DAU KHi
s6 18 Ly Thu6ng KiSt, quan floan Kiem
Ha NOi, CHXHCN ViSt Nam

BANG CAN 001 KE TOAN (Tiep theo)
Tai ngay 30 thcing 06 nom 2010
MAU SO B 01-CTCK

Dan vi: VND
NGUON VON

Ma s6

Thuytt

minh

30/06/2010

31/12/2009

A - NO PHAI TRA (300=310)

300

468.187.023.246

664.460.348.566

I. Nyq ngin hon .
1. Vay va
ngan han

310

468.187.023.246

664.460.348.566

2. Phai tra ngtriyi ban
3. Ngtrol mua tra tin Mr&
4. Thus va cac khoan phai n0p Nha nuac
5. Phai tra nguari lao Ong
6. Chi phi phai tra
7. Phai tra hoat . d0ng giao dich chimg khoan

8. Phai tra 110 c0 tfrc, goc va1ai trai phieu
9. Cac khoan phai tra, phai n0p ngan han khac

311
312
313
314
315
316
320
321
328

80.979.252
700.706.645
9.802.828.971
1.223.824.414
4.593.334.960
314.438.486.377
17.948.629.129
119.398.233.498

300.000.000.000
45.275.000
265.706.645
286.233.615
5.835.943.488
19.101.907.076
195.396.879.823
6.390.215.213

137.138.187.706

552.531.943.681

421.364.930.659

551.312.721.200

421.789.278.577

397.250.000.000
22.000.000.000
257.656.762
2.281.621.815

12

13

B - NGUON VON (400=410+430)

400

I. VOn chu se• him

410

1. V6n diSu IS
2. Thang du von co ph'an
3. QuSi du pheng tai chinh

4. Lai nhugn sau thuS chtra phan phi
II. Qu'S'r khen thuirng, phic lyti

411
412
418
420

485.000.000.000
27.055.378.000
257.656.762
38.999.686.438

430

1.219.222.481

TONG CONG NGUON VON (440=300+400)

440

1.020.718.966.927

14

(424.347.918)
1.085.825.279.225

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

Ma so

30/06/2010
VND

31/12/2009
VND

1. Chirng khogn km ky
1.1. Ching khoan giao dich

006
007

3.153.718.830.000
3.153.718.830.000

1.696.867.730.000
1.696.867.730.000

1.1.1. Cluing khocin giao dich cua thanh vier? lieu ky
1.1.2. Cluing khocin giao dich cua khach hang trong nu&
1.1.3. Chting khocin giao dich cfca khach hang nit& ngoai

008
009
010

7.444.440.000
3.136.146.590.000

10.127.800.000

1.373.720.000
1.695.494.010.000

1.2. Chung khoan tam ngirng giao dich

012

1.2.1. Cht.ing khoan tam ngicng giao dich cfca khach hang trong
nu&

013

uv ky cong ty dpi cluing ch•a niem yet

Phym
'Ding Giam doc

Ha N0i, ngay 16 thcing

050

34.679.650.000

Hoang Trung Kier'
PGD Phy trach ban TCKT
7 nom 2010

Cac thuyet minh tie trang 7 den trang 18 la 60 phan /KT thanh cUa boo cao tai chinh

Bao cao tai chlnh
cho ky hog deng tar ngay 01 thang 01 nam 2010
den ngay 30 tang 06 nam 2010

CONG TY CO PHAN CHUNG KHOAN DAU KHI
s6 18 Ly Thiamg Kiet, clan Han Kiem
Ha NOi, CHXHCN Viet Nam

BAO CAO KET QUA HOAT BONG KINH DOANH
Cho Icf, hogt clang tie ngay 01 thcing 01 nam 2010 din ngay 30 thang 06 nam 2010
MAU SO B 02-CTCK
Don vi: VND
CHI TIEU
1. Doanh thu hoot Ong kinh doanh chamg khan
Doanh thu mol giai chung khodn cho nguii dau ttr
Doanh thu hoat Ong dau ttr chang khodn, g6p vent
Doanh thu hoot Ong to van
Doanh thu km kji chimg khoan
Doanh thu hoot dOng ny thdc dau gid
Doanh thu Id&
2. Cdc khodn gidin tit doanh thu
3. Doanh thu than ye hoot Ong kinh doanh
4. Chi phi hoot d'Ong kinh doanh
5. Lqi nhan Op/(18) ciia hoot Ong kinh doanh
(20=10-11)
6. Chi phi quail Ijr doanh nghiep
7. Lqi nhu#n thuin/(16) ter hoot dOng kinh doanh
(30=20-25)

Ma Thuyet
se) minh
01
01.1

01.2
01.5
01.6
01.7
01.9

16

Tir 01/01/2010
den 30/06/2010

Tir 01/01/2009
den 30/06/2009

112.675.558.629
15.622.887.281
33.866.609.150
8.232.118.553
2.700.171.346
52.253.772.299

41.158.364.374
3.130.714.840
17.872.575.786

499.090.909
600.140.751
1.929.000
19.053.913.088

112.675.558.629

41.158.364.374

37.630.513.214

94.920.704.727

V)

02

10
11

15

20

75.045.045.415 (53.762.340.353)

25

24.153.270.394

12.908.987.390

30

50.891.775.021

(66.671.327.743)

8. Thu nhap khac

31

1.200.000

154.039.008

9. Chi phi khdc
10. Loi nhu#n khgc (40=31-32)

32

40

1.200.000

154.039.008

i1

11. Tong lqi nhu#n/(18) ke than trulk thud (50=30+40)

12. Thue thu nh#p doanh nghiep phai nap
13. Lqi nhan/(18) sau thue thu nh(ip doanh nghiep
(60=50-51)

50
51

50.892.975.021

(66.517.288.735)

*I

60

38.642.412.541

14. Lai co. ban tren cO phieu

70

919

i

-

17

12.250.562.480

(66.517.288.735)

Hang Trung Kien
PGD Phu trach ban TCKT

Ha Noi,

ngay 16 thcing 7 nam 2010

Cac thuyit minh ter trang 7 din trang 18 la bo ph an hop thanh cua boo ccio tai chink


Bao coo tai chinh

CONG TY Co PHAN CHUNG KHOAN DAU KHi
S6 18 LS, Thtrimg Kiet, quart Hoan Kim
Ha N0i, CHXHCN Viet Nam

BAO CAO

cho kj/ float dOng tir ngdy 01 thong 01 nom 2010

d6n ngdy 30 thdng 06 ram 2010

CHUYEN TIEN TE

Cho 19) hogt clOng ter ngay 01 thong 01 nom 2010 den ngay 30 thcing 06 nom 2010
MAU SO B 03-CTCK
Dan vi: VND

Ma so

CHI TIEU

Tir 01/01/2010 den
30/06/2010

Tir 01/01/2009 den
30/06/2009

I. LUU CHUYEN TIEN TU HOAT DQNG KINH DOANH
50.892.975.021

(66.517.288.735)

1. Lqi nhuOn (L8) tririrc thud

01

2. Dieu chinh cho cac khoin:
Khau hao tai san co dinh
Cac khoan du phong
(C6) tir hoat dOng du tu
Chi phi lai vay

02
03
05
06

19.756.280.240

2.297.912.618
48.684.944.666
(17.872.575.786)
8.400.000.000

3. Lqi nhuOn tir hoot Ong kinh doanh &wire thay doi von
hru dOng

08

76.276.929.482

(25.007.007.237)

09
10

(18.587.328.192)
(259.931.285)

11.450.738.764
212.240.208

11

108.385.738.327

207.339.692.848

12

(104.919.323.511)

14
16

124.100.867.883
(33.441.215.239)
(3.374.691.128)
(2.270.777.519)

20

250.829.592.329

89.(161.573.709

21
26

(3.563.641.085)

27

30

1.889.525.100
(1.674.115.985)

(2.667.042.413)
29.440.000.000
15.688.025.786
42.460.983.373

31

92.805.378.000

34

(300.000.000.000)

Lieu chuyin tidn :halm tie hogt d(ng lid chinh

40

(207.194.622.000)

Luu chuyen den thu'an trong kj, (50=20+30+40)

50

41.960.854.344

131.522.557.082

ofin trong dirang tien ton &au kj,

60

337.412.062.234

131.212.033.916

70

379.372.916.578

262.734.590.998

(Tang)/Giam cac khoan phai thu
(Tang)/giam hang tan kho
Tang cac khoan phai tra (Khong ke lai vay phai tra, thus'
TNDN phai Op)
(Tang)/ giam chi phi tra truac va tai san ngan han khac
Tien la' vay TA' tra
Thus thu nhap doanh nghi'ep da nOp
Tien chi khac cho hog dOng kinh doanh
Lieu chuyin tide: than; tie hogt d(ing kinh doanh

13

1.981.758.645
3.645.915.576

(14.767.363)

II. LUIJ CHUYEN TIEN Tir HOAT DQNG DAU TU.

1. Tien chi de mua sam, xay dung TSCD va cac tai san dai
han khac
2. Tien thu h6i dau tu gop von vao don vi khac
3. Tien thu Lai cho vay, co tire va lqi nhuan ducc chia
Lieu chuyA tidn Maui tie hogt deing dint tit
III. Lai CHUYEN TIEN TU HOAT DQNG TAI CHINH
1. Tien thu tir phat hanh c6 phieu, nhan von gOp c6a chn so .

huu
2. Tien chi tra nq gOc vay

ky (70=50+60)
trong&aiecuO

P

g Huy
Tong Giam dOc

Holing Trung Kiel]
PGD Phy trach ban TCKT

Ha Noi, ngay 16 thong 7 nom 2010

Cac thuylt minh tie trang 7 din trang 18 la bo phan hap thank cifa boo coo tai chinh