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! VNQ)IRECT UV BAN CHUNG KHOAN NHA NU'OC
CONGTY CP CHUNG KHOAN VNDIRECT.', ,,<:.',,) \I 1 I) S ,-' C .; ~ , '"
BAo cAo TAl CHiNH RIENG
QUY 4.2019
Mau s6 B02-CTCK: Bao cao tinh hinh tai chinh rienq
Mau s6 B01-CTCK: Bao cao thu nhap toan dien rieng
Mau s6 B03b-CTCK: LU'u chuyen tien t$ rieng
Mau s6 B05-CTCK: Thuy~t minh bao cao tal chinh rieng
Ha NQi,than 01 narn 2020
CONG TV CO PHAN CHUNG KHOAN VNDIRECT
Dia chi: S6 1Nguyen Thuong Hi6n, Nguyen Du, Hai Ba Trung, Hi N9i
BAo cAo TArcHiNH RIENG
Mdu s6B02 - CTCK
Ban hanh thea TT s6 3341201 6/IT-BTC
ngay 2711212016 cua B(J Tai chinh
BAocAo TINH HINH TAl CHiNH RIENGT~i ngay 31 thang 12 nam 2019
D01l vi tinh. D6ng Vi¢t Nam
TAl SAN
A. TAl SAN NGAN H~N (100 = 110 +130) 100
I. Tai san tai chinh (110 = 111 7129) 110
1.
1.1.
1.2.
Ti6n va cac khoan nrong duong ti6n
Ti6n
Cac khoan nrong duong ti6n
Cac tai san tid chinh ghi nhan thong qua lail 16
(FVTPL)2.
3. Cac khoan dftu tu gifr den ngay dao han (HTM)
4.
5.
6.
Cac khoan cho vay
Cac tai san tai chinh s~n sang d~ ban (AFS)
Dir phong suy giarn gia tri cac tid san tai chinh
va tai san the chap
Cac khoan phai thu tir TSTC7.
7.1 Phai thu tir ban cac TSTC
7.2 Phai thu va du thu c6 nrc, ti6n lai cac TSTC
7.2.1. Phai thu c6 nrc, ti6n lai den ngay nhan
Trang do: Phdi thu kh6 doi v€ cd tiec, ti€n liii
din ngay nhdn nhung chua nhgn dU9"c
7.2.2. D\f thu c6 tuc, ti6n lai chua den ngay nh~n
8. Tra truac cho nguai ban
9. Phai thu cac dich Vl,lCTCK cung dp
10. Phai thu n9i b9
11. Phai thu v6 16igiao dich chUng khoan
12. Cac khoan phai thu khac
13. Dv phong suy giam gia tri cac khoan phai thu (*)
II. Tai san ngan h~n khac (130 =
1317136)
1. T<;Imung
2. V~t tu van phong, cong Cl,l, dl,lngCl,l
3. Chi phi tra truac ngfm h<;ln
III
111.1
111.2
112
113
114
115
116
117
117.1
117.2
117.3
117.3.1
117.4
118
119
120
121
122
129
130
131
132
133
4. dm c6, the ch~p, ky quy, kY cugc ngfm h<;ln 134
5. Thue gia tri gia tang dugc kh~u trir 135
6. Thue va cac khoan khac phai thu nha nuac 136
7 Tai san ng~n h<;lnkhac
8. Giao dich mua ban l<;Iitrai phieu Chinh phu
137
138
9. D\f phong suy giam gia tri tai san ng~n h<;lnkhac 139
TAl SAN DAI H~N (200 = 210 + 220+ 230 +
240 + 250 - 260)B. 200
A.l
11,122,931,891,494 10,149,706,296,976
11,106,172,985,070 10,133,493,160,133
602,974,766,186 895,793,164,153
602,974,766,186 488,793,164,153
407,000,000,000
1,274,140,763,717 912,532,963,745
5,646,519,948,844 5,371,330,000,000
2,877,392,098,158 2,582,474,306,127
672,349,106,615 387,030,902,241
(181,656,938,145) (169,905,132,948)
204,121,463,109 145,757,659,492
21,702,785,600 67,009,971,500
182,418,677,509 78,747,687,992
A.3.1
A.3.2
A.3.4
A.3.3
A.4
A.5.l
182,418,677,509
5,080,707,538
78,747,687,992
2,424,693,339
A.5.2
A.6
9,914,283,477 10,717,818,413
(4,663,214,429) (4,663,214,429)
16,758,906,424 16,213,136,843
1,986,563,697 3,210,801,553
11,933,512,284 6,504,751,914
2,838,830,443 2,500,563,283
A.7
3,997,020,093
446,663,319,763 376,839,928,415
Trang 1
I. Hi san tai chinh dai han 210 265,075,141,095 210,000,000,000
1. Cac khoan phai thu dai han 211
2. Cac khoan diu tu 212 265,075,141,095 210,000,000,000
2.1. Cac khoan diu tu nam giu d€n ngay dao han 212.1 A.3.2 105,075,141,095 100,000,000,000
2.2. Diu tu vao cong ty con 212.2 160,000,000,000 110,000,000,000
2.3. Diu tu vao cong ty lien doanh, lien k€t 212.3
2.4. Diu tu dai han khac 212.4
3. D'! phong suy giam gia trj TSTC dai han 213
II. Hi san cfi djnh 220 56,499,199,521 72,912,546,977
1. Hi san c6 djnh hiru hinh 221 A.8 41,921,375,951 54,009,140,204
- Nguyen gia 222 108,480,518,260 107,783,001,986
- Gid tri hao man luy ki (*) 223a (66,559,142,309) (53,773,861,782)
- Danh gia TSCDHH thea gia tri hap If; 223b
2. Hi san c6 dinh thue tai chinh 224
- Nguyen gia 225
- Gia tri hao man luy ki (*) 226a
- Ddnh gia TSCDTTC thea gia tri hop If; 226b
3. Hi san c6 dinh vo hinh 227 A.9 14,577,823,570 18,903,406,773
- Nguyen gia 228 86,631,691,707 83,084,078,207
- Gid tri hao man luy ki (*) 229a (72,053,868,137) (64,180,671,434)
- Danh gia TSCDVH thea gia tri hop If; 229b
III. B~t dc}ngsan d§u tu· 230
- Nguyen gia 231
- Gia tri haa man [uy ki (*) 232a
- Danh gia BDSDT thea gia tri hap If 232b
IV. Chi phi xiiy d\.mg CO' ban dO'dang 240 500,000,000 500,000,000
V. Hi san dai hl}n khac 250 124,588,979,147 93,427,381,438
1. dm c6, th€ ch~p, kY quy, ky cugc dai h~n 251
2. Chi phi tra tru&c dai h~n 252 A.7 7,794,715,647 7,457,357,514
3. Hi san thu€ thu nh~p hoan I~i 253
4. TiSn n<)pQuy H6 trg thanh toan 254 A.16 20,000,000,000 20,000,000,000
5. Hi san dai h~n khac 255 96,794,263,500 65,970,023,924
VI. DI! phong suy giam gia trj tai san dai hl}n 260
TONG CQNG TAl sAN270 11,569,595,211,257 10,526,546,225,391
(270 = 100 + 200)
NGUONVON
C. NQ PHAI TRA (300 = 310 + 340) 300 8,328,482,608,360 7,554,886,582,507
I. NQ'ph3i tra ng~n hl}n 310 7,922,593,129,433 7,049,934,578,334
1. Yay va ng thue tai san tai chinh ngin h~n 311 A.15 6,553,608,086,436 6,012,344,898,307
1.1. Yay ngin h~n 312 6,553,608,086,436 6,012,344,898,307
1.2. Ng thue tai chinh ngin h~n 313
2. Yay tai san tai chinh ngin h~n 314
3. Trai phi6u chuySn d6i ngin h~n - C~u phin ng 315
4. Trai phi6u ph<ithimh ngin h~n 316 700,000,000,000 726,562,200,000
5. Yay Quy H6 trg thanh toan 317
6. Phai tra ho~t d<)nggiao djch chung khoan 318 A.I0 513,386,234,368 152,425,291,772
7. Phai tra vS 16igiao djch cac tai san tii chinh 319
8. Phii tra nguai ban ngin h~n 320 A.13 556,381,898 2,382,091,715
9. Nguai mua tra tiSn truac ngin h~n 321 14,854,824,853 2,535,120,090
7i'(/l1g 2
10. Thu8 va cac khoan phai nQPNha nuoc 322 A.ll 53,025,038,194 35,889,807,578
11. Phai tra nguoi lao dQng 323 3,706,278,186 6,996,117,562
12. Cac khoan trich nQPphuc loi nhan vien 324 4,911,706,497 3,028,864,974
13. Chi phi phai tra ngan han 325 A.12 62,875,452,518 92,377,609,353
14. Phai tra noi bQngan han 326
15. Doanh thu chua thuc hien ngiln han 327
16. Nhan ky guy, kY cuoc ngan han 328
17. Cac khoan phai tra, phai nQPkhac ngan han 329 A.l4 1,226,816,490 530,794,978
18. Dir phong phai tra ngan han 330
19. Quy khen thuong, phuc lei 331 14,442,309,993 14,861,782,005
II. NQ'phiii tra dai han 340 405,889,478,927 504,952,004,173
1. Yay va no thue tai san tai chinh dai han 341
1.1. Yay dai han 342
1.2. No thue tai chinh dai han 343
2. Yay tai san tai chinh dai han 344
3. Trai phieu chuyen d6i dai han - C~u ph§.nno 345
4. Trai phieu phat hanh dai han 346 403,641,000,000 500,000,000,000
5. Phai tra nguoi ban dai han 347
6. Ngiroi mua tra tiSn tru&c dai h'iln 348
7. Chi phi phai tra dai h~n 349
8. Phai tra nQibQdai h'iln 350
9. Doanh thu chua th\fc hi~n dai h'iln 351
10. Nh~n kY guy, kY cugc dai h~n 352
11. Cac khoan phai tra, phai nQPkhac dai h~n 353
12. D\f phong phai tra dai h'iln 354
13. Quy bao v~Nha d§.utu 355
14. Thu~ thu nh~p hoiln I~i phai tra 356 2,248,478,927 4,952,004,173
15. Quy phat triBn khoa h9Cva cong ngh~ 357
D. YON cnOs6 HUu (400 = 410 + 420) 400 3,241,112,602,897 2,971 ,659,642,884
l. vAn chu SO' hfru 410 3,241,112,602,897 2,971,659,642,884
1. V6n d§.utu cua chu sa huu 411 2,124,678,479,777 2,124,680,195,027
1.1. V6n gop cua chu sa huu 411.1 2,204,301,690,000 2,204,301,690,000
a. c6 phi8u ph6 thong co guySn biBu guy~t 411.1a 2,204,301,690,000 2,204,301,690,000
b. c6 phi~u uu dili 411.1b
1.2. Th~ng du v6n c6 ph§.n 411.2 121,224,048,620 121,224,048,620
1.3.QuySn Ch9n chuy6n d6i trai phi8u - du ph§.n
411.3von
1.4. V6n khac cua chu sa huu 411.4
1.5. C6 phi8u guy (*) 411.5 (200,847,258,843) (200,845,543,593)
2. Chenh I~ch danh gia tai san theo gia tri hgp Iy 412
3. Chenh I~ch tY gia h6i doai 413
4. Quy d\f tru b6 sung v6n diSu I~ 414 109,912,447,869 89,932,080,839
5. Quy d\f phong tai chinh va rui ro I1ghi~pV\I 415 80,610,720,866 60,630,353,836
6. Cac Quy khac thuQc v6n chu sa huu 416
7. Lqi nhu~n chua phan ph6i 417 A.17 925,910,954,385 696,417,013,182
7.1. Lgi nhu~n dil th\fc hi~n 417.1 918,353,717,883 675,782,530,613
Trang 3
------------------- -------------
7.2. Loi nhuan chua thuc hien 417.2 7,557,236,502 20,634,482,569
II. Nguan kinh phi va quy khac 420
TONG CONG NQ PHAI TRA vA VON440 11,569,595,211,257 10,526,546,225,391
CHU s6 HUU (440 = 200 + 300)
CHiTiEU
cAc CHi TIEU NGoAI BAo cAo TINH HINH TAl CHiNH RIENG
A. TAl SAN CUA CTCK vA TAl SAN QUAN LY THEO CAM KET
1.
2.
3.
4.
5.
6.
7.
8.
Hi san c6 djnh thue ngoai
Chung chi co gia nhan gifr h9
Hi san nhan th~ chip
No kho doi dll xir IyNgoai t~ cac loai
C6 phieu dang hru hanh
C6 phieu quy
Hi san tai chinh niem y~t/dang kY giao dich taiVSD cua CTCK
Hi san tai chinh dll hru ky tai VSD vii chua
giao dich cua CTCK
Hi san tai chinh cho v~ cua CTCK
101,986,716,060 101,986,716,060
208,565,361 208,565,480
11,864,808 11,864,689
391,573,158,000 242,723,930,000
4,350,000 5,770,000
456,354,506,000 148,490,500,000
001
002.
003
004
005
006
007
008
009
010
011
012 578,398,330,000
9.
10.
11. Hi san tai chinh sua 16igiao dich cua CTCK
Hi san tai chinh chua hru ky tai VSD cua
CTCK
13. Tai san tai chinh duoc hirong quyen cua CTCK 013
12.
14. Chung quyen 014 9,008,770
554,924,410,000
B. TAl SAN vA cAc KHOAN PHAI TRA VE TAl SAN QUAN LY CAM KET vor KHAcH HANG
1.Hi san tai chinh niem y~t/dang kY giao dich taiVSD cua Nha d~u nr
Tai scm tai chinh giao djch tu do chuyen nhuong
021 36,397,073,900,800
a. 021.1 30,315,312,697,100
b. Tai scm tai chinh han chi chuyen nhuong 021.2
c. Tai scm tai chinh giao dich cdm c6
d. Tai san tai chinh phong toa, tc;lmgiu
e. Tai san tili chinh chir thanh toan
f.
g
2.
Tai san tai chinh cM cho vay
Tai scm kj quy cua Nhil atiu tu
Hi san tiii chinh dll luu kY t~i VSD vii chuagiao dich cua Nhii d~u tu
Tai san tai chinh ail.luu kj tc;liVSD vii chua
giao d;ch, tlf do chuyin nhu(J"ng
Tai san tili chinh ail.luu kj tc;liVSD vii chua
giao d;ch, hc;lnchi chuy€n nhu(J"ng
Tai san tai chinh ail.luu kj tc;liVSD vii chua
giao djch, cdm c6
Tai san tai chinh ail.lUll kj tc;liVSD va chua
giao djch, phong toa, tc;lmgiu
Hi san tiii chinh cherv~ cua Nhii d~u ill
a.
b.
c.
d
3.
021.3
021.4
021.5
021.6
021. 7
5,661,496,940,000
100,631,610,000
319,632,653,700
022 721,984,940,000
022.1 696,915,920,000
022.2 25,069,020,000
0223
022.4
023 277,909,615,800
1rang 4
28,943,992,430,000
26,629,255,570,000
1,942,609,490,000
54,631,610,000
317,495,760,000
1,010,283,560,000
263,545,560,000
708,951,950,000
37,786,050,000
324,074,460,000
5.
tuHi san tai chinh chua hru ky tai VSD cua Nha
dfiu nrHi san tai chinh duoc huang quyen cua Nha
dfiu tu
Ti~n gtii cua khach hang
024.b
025
026 1,567,684,022,047 2,012,172,375,981
1,187,280,072,908 1,543,460,975,482
378,912,315,900 468,569,564,560
265,353,239 91,855,939
179,154,519 17,809,964
86,198,720 74,045,975
1,226,280,000 49,980,000
1,566,140,622,520 2,010,803,797,786
1,474,295,427,557 1,878,841,002,261
91,845,194,963 131,962,795,525
1,226,280,000 49,980,000
6.
7.
Ti~n gui cua Nha dfiu nr v~ giao dich chimg7.1. 027
khoan theo phuong thirc CTCK quan Iy
Ti~n gtii t6ng hop giao djch chirng khoan cho7.2. 028
khach hang
7.3.Ti~n gui bu trir va thanh toan giao dich chimg
khoan
tu« giri bit trit va thanh toan giao dich chung
khoan cua Nha ddu tu trong nuoc
tu« gid Tidn giri bit trit va thanh todn
giao dich chung khodn cua NhQ dclu tu
nuoc ngoai
029
029.1
029.2
7.4. Ti~n gui cua T6 chirc phat hanh chirng khoan 030
a.
b.
8.Phai tra Nha dfiu nr v~ ti~n giri giao dich chirng
khoan theo phuong thuc CTCK quiln Iy
Phili tril Nha dfiu tu trong nuac v~ ti~n gui giao
djch chung khoan theo phuong thuc CTCK
quiln Iy
Phili tril Nha dfiu tu nuac ngoai vS tiSn gui giao
djch chUng khoan theo phuong thuc CTCK
quilnly
Phili tril T6 chuc phat hanh chung khoan
Phili thu clla khach hang vS 16igiao djch cac
TSTCPhili tril clla khach hang vS 16igiao djch cac
TSTC
8.1.
8.2.
9.
10.
11.
12. Phili tril c6 tuc, g6c va !iIitrai phi~u
13 Ti~n gui ky quy clla Nha dfiu tu tl;\iVSD
Ngu'i'ri I~p
Bit Nguy~n Thj Tuy~n
K~ toan t6ng hqp
031
031.1
031.2
032
033
034
035
036
317,119,527
140,210,482,689
1,318,598,196
443,921,851,802
NgU'm ki~m tra
Bit Nguy~n Hit Ninh
K~ toan truemg
L~p ngay 20 thang 01 nam 2020
Trang 5
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CONG TY CO PHAN CHUNG KHoAN VNDlRECT
Dia chi: S6 1 Nguy@nThirong Hi~n, Nguy@nDu, Hai Bi Tnrng, Hi N9i
BAoCAOLVDCHUYENTffiNTERrnNG
Mdu s6 B03b - CTCK
Ban hanh thea ITs6 33412016/TT-BTC
ngay2711212016 eua B6 Tai ehinh
BAo cAo LUU CHUYEN TIEN T.¢RIENG(Theo phurmg phap gian ti~p)
Quy 4 nam 2019
1. LQ'inhuan tru'o'c Thu~ Thu nh~p doanh nghiep 01 484,754,301,725 500,831,658,329
2. Di~u chinh cho cac khoan: 02 468,201,031,383 340,742,386,144
- KhAuhao TSCD 03 20,716,375,564 21,958,681,733
- Cac khoan d\f phong 04 11,751,805,197 51,096,713,265
(- Lai) hoac (+ 16)chenh I~eh tY gia h6i doai chua thuc h 05 (535,741,671) (826,465,877)
- Chi phi Hiivay 06 436,268,592,293 286,541,723,023
- Lai, 16tir hoat d9ng dAunr vao cong ty lien k~t 07 ( 18,028,266,000)
3. Tiing cac chi phi phi ti~n t~ 10 8,541,283,881
- L6 danh gia gia tri cac tai san tai chinh ghi nhan11 8,541,283,881
thong qua !iii/16FVTPL
- L6 khac 17
4. Giam cac doanh thu phi ti~n t~ 18 (1,874,363,845)
- Lai danh gia gia tri cac tai san tai chinh ghi nhan19 (1,874,363,845)
thong qua liii/16FVTPL
5. LQ'inhu~n til' hoat di}ng kinh doanh trmrc thay30 (1,503,905,488,877) (2,959,093,119,800)
dBi vBn IU'Udi}ng
- Tang (giam) tai san tai chinh ghi nhan thong qua liii 1631 (359,733,436,127) 60,950,845,006
FVTPL
- Tang (giarn) cac khoan dAutu gift d~n ngiy dao h~n32 (280,265,089,939) (2,913,114,967,228)
(HTM)
- Tang (giam) cae khoan eho vay 33 (294,917,792,031) 472,647,146,224..
- Tang (giam) tii san tii ehinh s~n sing d~ bim AFS 34 (285,318,204,374) 360,991,097,759
(-) Tang, (+) giam phii thu ban cae tii san tii ehinh 35 45,307,185,900 (45,493,476,400)
(-) Tang, (+) giim phai thu vi d\f thu e6 tue, ti~n liii36 (103,670,989,517) (26,031,725,312)
cae tii san tii ehinh
(-) Tang, (+) giam cae khoan phai thu khae 39 (1,852,479,263) 60,153,785,661
- Tang (giam) cae tii san khae 40 (25,941,248,787) (5,678,520,140)
- Tang (giam) chi phi phai tra (khong bao g6m chi phi41 (6,858,826,257) (19,350,406)
liii vay)
- Tang (giam) chi phi tra truae 42 (5,766,118,503) (1,786,330,039)
- Thu~ Thu nh~p doanh nghi~p dii n9P 43 (79,920,617,356) (99,915,922,317)
- Uii vay dii tra 44 (458,911,181,200) (209,608,285,536)
- Tang (giam) phai tra eho nguai ban 45 359,170,682,779 (611,477,385,796)
- Tang (giam) cae khoan trfch n9P phue Igi nhiin vien 46 1,882,841,523 1,369,034,768
- Tang (giam) thu~ vi cae khoan phai n9P Nha nuae47 (3,871,884,475) (1,087,253,311)
(Khong bao g6m thu~ TNDN dii n9P)
- Tang (giam) phai tra nguai lao d9ng 48 (3,289,839,376) (21,367,506,603)
- Tang (giam) phai tra v~ sua 16igiao dieh cae TSTC 49
- Tang (giam) phai tra, phai n9P khae 50 51,508,126 20,375,693,870
Trang8
LU'u chuyin tiJn thu&n tic hoat d(Jng kinh doanh 60 (552,824,519,615) (2,108,977,791,446)
II. Lu'U chuyen ti~n til' hoat dc}ngd~u til'
l. Ti~n chi d@mua sam, xay dung TSCD, BDSDT va61 (4,348,169,774) (35,914,184,108)
cac tai san khac
2. Ti~n thu tir thanh ly, nhirong ban TSCD,62 9,691,666 149,380,000
BDSDT va cac tai san khac
3. Ti~n chi d~u tu v6n VaGc6ng ty con, c6ng ty lien63 (50,000,000,000)
doanh, lien k~t va d~u tu khac
LU'u chuyen tiJn thu&n tic hoat d(Jng d&u tir 70 (54,338,478,108) (35,764,804,108)
III. LU'Uchuyen ti~n til' hoat dc}ngtai chinh
l.Ti~n thu tir phat hanh c6 phieu, nhan v6n gop cua chu71 352,704,097,900
sa hfru2.Ti~n chi tra v6n gop cho chu sa hfru, mua lai c6
72 (1,715,250) (145,853,900)phieu phat hanh
3. Ti~n yay g6c 73 183,184,482,060,977 98,202,886,543,698
3.1. Ti~n yay Quy H6 tro thanh toan 73.1
3.2. Ti~n yay khac 73.2 183,184,482,060,977 98,202,886,543,698
4. Ti~n chi tra no g6c yay 74 (182,765,605,072,848) (95,635,050,868,001)
4.1. Ti~n chi tra g6c yay Quy H6 tro thanh toan 74.1
4.2.Ti~n chi tra no g6c yay tai san tai chinh 74.2
4.3. Ti~n chi tra g6c no yay khac 74.3 (182,765,605,072,848) (95,635,050,868,001)
5. Ti~n chi tra nq g6c thue tai chinh 75
6. C6 tuc, Iqi nhu~n d§.tra cho chu sa huu 76 (104,530,673,123) (216,619,554,050)
LU'u chuyin tiJn thu&n tic hO(ltd(Jng tui chinh 80 314,344,599,756 2,703,774,365,647
IV. Tiinglgiam ti~n thu~n trong ky 90 (292,818,397,967) 559,031,770,093
V. Ti~n va cac khoan tu-o·ngdu-ong ti~n d~u ky 101 895,793,164,153 336,761,394,060
Ti~n gui ngan hang d~u kY: 102 895,793,164,153 336,761,394,060
- Ti~n gui ngan hang cho ho;:ttd9ng CTCK 102.1 488,793,164,153 236,761,394,060
- Cac khoan tuong duong ti~n 102.2 407,000,000,000 100,000,000,000
- Anh huang cua thay d6i 1)' gia h6i doai quy d6i ngo;:ti102.3
t~
VI. Ti~n va cac khoan tu-ong du-ong ti~n cu6i ky 103 602,974,766,186 895,793,164,153
Ti~n gui ngan hang cu6i kY: 104 602,974,766,186 895,793,164,153
- Ti~n gui ngan hang cho ho;:ttd9ng CTCK 104.1 602,974,766,186 488,793,164,153
- Cac khoan tuong duong ti~n 104.2 407,000,000,000
- Anh huang cua thay d6i 1)' gia h6i doai quy d6i ngo;:ti104.4
t~
PHAN LU·U CHUYEN TIEN TE: HO~ T DQNG MDI GH'n, UY THAc CUA HAcH HANG
khach hang
1. Ti~n thu ban chUng khoan m6i gi&i cho khach hang 01 84,934,206,645,100 131,010,682,468,151
2. Ti~n chi mua chung khoan m6i gi&icho khach hang 02 (84,934,033,147,800) (131,010,624,047,950)
Trang 9
7. Nhan ti~n giri d~ thanh toan giao dich chirng khoan07 (444,836,672,567) (161,903,190,610)
cua khach hang
12. Ti~n thu cua T6 chirc phat hanh chirng khoan 12 3,243,857,523,792 2,327,225,993,952
13. Ti~n chi tra T6 chirc phat hanh chimg khoan 13 (3,243,682,702,459) (2,326,481,045,941 )
Tiing/gitim ti€n thuOn trong ky 20 (444,488,353,934) (161,099,822,398)
II. Ti~n va cac khoan nrong dU'O'ngti~n d§u ky cua30 2,012,172,375,981 2,173,272,198,379
khach hang
Ti~n giri ngan hang diu ky: 31 2,012,172,375,981 2,173,272,198,379
-Ti~n giri cua Nha diu tir v~ giao dich chirng khoan
thea phuong thirc CTCK quan ly 32 1,542,142,377,286 1,300,561,959,256
Trong do co kY han
- Ti~n giri t6ng hop giao dich chirng khoan cho khach hi 34 468,569,564,560 872,053,173,200
- Ti~n gui bu trir vi thanh toan giao dich chirng khoan 35 91,855,939 33,435,738
-Ti~n gjri cua T6 chirc phat hanh36 1,368,578,196 623,630,185
Trong do co ky han
III. Ti~n va cac khoan tuong duong ti~n cU6i ky cua40 1,567,684,022,047 2,012,172,375,981
khach hang (40 = 20 + 30)
Ti~n gui ngan hang cU6i ky: 41 1,567,684,022,047 2,012,172,375,981
-Ti~n gi'riclla Nhi diu tu v~ giao djch chUng khoan
thea phuong thuc CTCK quim ly 42 1,186,962,953,381 1,542,142,377,286
Trong do co ky h;;m
- Ti~n gui t6ng hQllgiao djch chung khoan cho khach hi 44 378,912,315,900 468,569,564,560
- Ti~n gui bu tru vi thanh toan giao djch chung khoan 45 265,353,239 91,855,939
- Ti~n gui clla T6 chuc phat hinh46 1,543,399,527 1,368,578,196
Trong do co ky h;;1ll
Nguai l~p
~
Nguai ki6m tra
(
Bi Nguy~n Thj Tuy@n
K@toan t6ng hQll
Bi Nguy~n Hi Ninh
K@toan tru&ng
L~p ngiy 20 thang 01 nam 2020
7rang 10
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CONG TY CO pHAN CHUNG KHOAN VNDIRECT
£>ia chi: S6 1 Nguyen Thuong Hien, Nguyjn Ou, Hai Ba Tnrng, Ha N9i
Bao cao tinh hinh bien d9ng v6n chu sa hfru rieng cho ky bao cao k~t thuc ngay 31 thang 12 nam 2019 (tiep theo)
Mdu B04 - CTCK
(Ban hanh thea TTs6 210120141TT-BTC
ngay 30/1212014 cua B9 Tai ehinh)
Tang Giam Tang Giam31112/2018 31112/2019
BAo cAo TINH HINH BIEN DONG VON CHU SO HUu RIENGQuy 4 nam 2019
NQidungThuyet
minh
s6 tang/giam
Dan vi tinh: d6ng
s6 duocu6i ky
0110112018 01101120192018 2019
Thu nh~p toan di~n khac
Uii/(L6) tit danh gia lai cac tai
san tai chinh s£n sang d~ ban
Lai, 16 danh gia lai T£>theo rnahinh gia tri hQ'PIy
Lai, 16 chenh lech ty gia cuaboat d9ng tai mroc ngoai
Lai 16 toan dien khac
TONG C<)NG 2,468,865,477,799 2,971,659,642,884 959,002,016,834 456,207,851,699 439,566,359,401 3,241,112,602,897
Ngiroi I~pbieu
v--Ba Nguyen Thi Tuyen
K~ toan t6ng hQ'P
Ba Nguyen Ha Ninh
K~ toan tnrong
Lap ngay 20 thang 01 narn 2020
Trang 12
CONG TY CO PHA.N CHUNG KHoAN VNDIRECT
Dia chi: S6 01 Nguy€n ThuQ11gHiSn, P. Nguyen OU,Q. Hai Ba Tnrng, TP Ha NOi
Thuy~t minh BCTC rieng cho kY bao cao k~t thuc ngay 31 thang 12 narn 2019 (tiep).~~~~~---------------------------
Mdu s6 B05 - CTCK
BANTHUYETMINHBAo cAo TAl CHiNH RIENGQuy 4 Nitm 2019
1 D~c di~m hoat dQng cua CTCK
1.1
Gilly chung nhan dang ky kinh doanh s6: 0103014521 do Sa K~ hoach va D§.u tu Ha NOicllp ngay 7 thang 11 nam 2006.
Gilly phep Hoat dong Kinh doanh Chung khoan s6 101IUBCK-GP do Uy ban Chung khoan Nha nuoc clip ngay 31 thang
12 narn 2007 va gilly phep diSu chinh 11IGPDC-UBCK ngay 6 thang 2 narn 2015
Cong ty c6 phan chirng khoan VNDIRECT ("Cong ty") la mot cong ty c6 ph§.ndiroc thanh I~p tai Vi~t Nam. Cac hoat
dong chinh cua Cong ty bao g6m rnoi gici chirng khoan, tv doanh chirng khoan, nr vlln tai chfnh va d§.unr clnrng khoan,luu ky chirng khoan va bao lanh phat hanh chirng khoan.
Tai ngay 31 thang 12 nam 2019, Cong ty c6 850 nhlin vien (3111212018: 930 nhlin vien).
Cong ty con
T~i ngay 31112/2019, Cong ty c6 02 cong ty con sa hfru tn!c ti~p va gian ti~p nhu sau:
Ten CongO! Duac thimh Id{2 thea Ngcmh hoat dong V6n didu Ie
CongtyTNHH Gilly phep thanh I~pva Quan Iy quy d§.utu 100 ty d6ng
MTV qm\n Iy quy ho~t dong s6 chung khoan va quan
d§.utu chung khoan 30/UBCK-GP ngay Iy danh m\}cd§.utu
LP.A 4/3/2008, 02/GPDC- chung khoan
UBCK 8/312017
CongtyTNHHGilly chung nh~n
DKDN s6 0108599981 C6ng thong tin 20 ty d6ngIVND
clip ngay 24/01/2019
% sO- hfeu
100%
100%
1.2 Dia chi lien h~: S6 01 Nguy€n Thuqng HiSn - PhuemgNguy€n Ou - Qu~n Hai Ba Trung - Ha Noi
1.3 DiSu I~ho~t dong cua Cong ty duqc ban hanh ngay 25 thang 9 nam 2006 va duqc sua d6i, b6 sung I§n g§n nhllt VaGngay
20 thang 04 nam 2018
2 Ky k~ tOlin, don vi ti~n t~ suod\lng trong k~ toan:
2.1 Kykitoan
Ky k~ toan nam cua Cong ty b~t d§u tir ngay I thang 1 va k~t thuc ngay 31 thang 12.
DUn vi ti€n t~ su-dl!ng trong Mtoan
Dernvi tiSn t~ k~ toan cua Cong ty la D6ng Vi~t Nam ("VNO") cling la dan vi tiSn t~ duqc su d\}ngcho ml,lcdfch I~p va
trinh bay bao cao tai chfnh.
3 Chuiin m\l·cva Ch~ dQk~ toan ap d\lng
2.2
3.1 chi tiv ki loan ap dl!ng
Bao cao tai chfnh nay duqc I~p thea cac Chu§n mt,rcK~ toan Vi~t Nam, Ch€ do K€ toan Ooanh nghi~p Vi~t Nam, Thong
tu s5 210/2014/TT-BTC ngay 30 th{mg 12 nam 2014 ("Thong tu 210") do BOTai chfnh ban hanh vS Huang d~n k€ toan
ap d\}ngd6i voi cong ty chung khoan va Thong tu s6 334120 16/TT-BTC ngay 27 thang 12 nam 2016 do Bo Tai chinh ban
hanh vS sua d6i, b6 sung va thay th~ Phl,lII,IC02 va Ph\}Il,Ic04 cua Thong tu 210 va cac quy dinh phap Iy c6 lien quan d€n
vi~c I~pva trinh bay bao cao tai chinh. D€ c6 thong tin dAydu vS t1nhhlnh tai chinh, k€t qua ho~t dong kinh doanh va luu
chuy€n tiSn t~ hqp nhllt cua Cong ty, bao cao tai chinh rieng nay dn dUQ"cdQc cung voi bao cao tai chinh hqp nhllt cua
Cong ty.
3.2
Nh~t ky chung tren may tinh
4 Cac chinh sach k~ toan ap d\lng
4.1 Nguyen Ide ghi nh{in cae khoiin ti€n va cae klwiin tU"ungtiU"ungli€1l
Trang 13
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Dja chi: S6 01 Nguy€n Thuong Hien, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha NQi
Thuyet minh BCTC rieng eho ky bao cao kSt thuc ngay 31 thang 12 narn 2019 (tiep)
Mdu s6 B05 - CTCK
Ti€n bao gorn tien m~it,tien giri ngan hang khong ky han, ti~n gui cua nha d~u ur v€ giao dich chirng khoan, trong do ti€n
giri cua nha d~u nr ve giao dich clnrng khoan duoc hach toan rieng biet voi s6 du tai khoan tai ngan hang cua Cong ty.
Cac khoan tuong duong ti€n la cac khoan d~u nr ngan han e6 tinh thanh khoan eao, co th€ d€ dang chuyen dbi thanh mQt
luong ti€n xac dinh, khong e6 nhi€u rui ro v€ thay dbi gia tri va duoc su dl)ng cho ml)c dich dap ung cae cam k~t chi ti€n
ng~n h?n hon la eho ml)e dieh d~u tu hay la cae ml)e dich khae. Cae khoan th~u chi ngan hang phai hoan tra khi co yeu
c~u va la mQtbQph~n khong thS tach rai trong vi~e quan Iy tien t~ cua C6ng ty duge tinh trir VaGtien va cac khoan tuangduong ti€n eho ml)e dfeh trinh bay bao eao luu ehuy~n ti~n t~.
4.2
Ti€n gui eua Nha d~u tu ve mua chung khoan dugc trinh bay t?i Cae chi tieu ngoai bao eao tinh hinh tai ehfnh (ngo?ibang)
Nguyen ttic va phUO'ngphdp k¬ todn tai san tai chinh ghi nh~n thOng qua liii la, cdc khoan aim til' ntim giit ain ngay
ado hem, cdc khoan cho vay va pltai thu, tai san tai cltinlt sdn sang ad bdn, n(J'tai cltinlt
4.2.1
Cong ty ghi nh~n tai san tai ehinh ghi nh~n thong qua lail 16, cae khoan d~u tai chfnh n~m gifr d~n ngay dao h?n, ea khoaneho vay va phai thu, tai san tai ehfnh s~n sang d€ ban, ng tai ehfnh VaGngay Cong ty ehinh thuc tr6 thanh mQtben thea
cae di€u khoan hgp d6ng e6 hi~u h,reeua cae khoan d~u tu (h?eh toan VaGngay giao djch).
Nguyen tdc phdn IO(litai sCln tai chinh va n9' tai chinh thu(JcDanh m1:lCadu til'cita CTCK (tudn thit Chudn m,!cM toan,
chi a(JM toan va cac quy a/nh hi?n hanh vi philp IUr7tChl:rngkhoan):
Nguyen tdc phdn IO(litai scm tai chinh. (FVTPL, HTM, Cdc khoan cho vay, AFS)4.2.1.1
Tai san tai chinh au9'c ghi n/tr7nthong qua liii/16
Tai san tai ehfnh duge ghi nh~n thong qua lail 16 la mQttai san tai ehinh th6a man mQttrong cac di€u ki~n sau:- tai san duqc mua chu y~u eho ml)e dich ban I?i trong thai gian ng~n;
- co b~ng chUng ve vi~e kinh doanh eong el) d6 nh~m ml)e dieh thu Iqi ng~n h?n; hOi\ic
- eong el) tai ehinh phai sinh (ngo?i trir cae eong Cl)tai ehinh phai sinh duqc xae djnh la mQthgp
d6ng bao lanh tai ehinh hoi\iemQteong el) phong ngira rili 1'0 hi~u qua).
Cac khoan adu til' ndm gifr ain ngay &10h(ln
Cae khoan d~u tu n~m gifr d~n ngay dao h?n la cae tai san tai ehinh phi pMi sinh vai cae khoan thanh toan c6 djnh hoi\ie
e6 th~ xac djnh va e6 k.Y dao h?n e6 djnh rna Cong ty e6 y djnh va e6 kha nang gifr d~n ngay dao h?n, ngo?i trir:
� cae tai san tai ehinh rna t?i thai di€m ghi nh~n ban d~u da duqe Cong ty x~p VaGnhom xae djnh thee gia trj hgp Iythong qua Bao eao k~t qua ho?t dQngkinh doanh;
� cae tai san tai ehinh da duqe Cong ty x~p V110nh6m s~n sang d€ ban; va
� cae tai san tai chinh th6a man djnh nghTav€ cae khoan cho vay va phai thu.
Cac khoan fai chfnh san sang ad ban
Cae khoan tai ehinh s~n sang dS ban Ii cae tai san tai chinh phi phai sinh duqe phan lo?i s~n sang dS ban hoi\iekhong
duqe phan lo?i la:
� cae khoan eho vay va cae khoan phai thu;
� cae khoan d~u tu n~m gifr d~n ngay dao h?n;
� eac tai san tai ehinh ghi nh~n thong qua liii 16.
Day la nhfrng tai san tai ehfnh duqe Cong ty dfiu tu nhung khong co ml)e tieu dfiu tu ng~n h?n va kS ea ml,letieu dai h?n
cling chua xae djnh.
Cac khoan cho vay
Oie khoim eho vay thuQe danh ml,leTSTC eila CTCK la cae TSTC phi phai sinh vai cae khoan thanh toan e6 djnh hoi\iee6
thS xae djnh va khong duqe niem y~t tren thj truo-ng
Cae d?ng cam k~t eho vay duge thvc hi~n:
� H9'Pa6ng giao dich kY quy
� H9'Pa6ng ung truac tiin ban chung khoan
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Dja chi: S5 01 Nguyen Thirong Hi€:n,P. Nguy@nDu, Q. Hai Ba Tnrng, TP Ha N9i
Thuy~t minh BCTC rieng cho ky bao cao k~t thuc ngay 31 thang 12 narn 2019 (tiSp)
Mdu s6 R05 - CTCK
Rui ro trong cac nghiep vu cho yay thea quy dinh cua Luat chirng khoan la t6n th~t co kha nang xay ra do khach hang
khong thuc hien hoac khong c6 kha nang thuc hien mot phan hoac toan b9 nghia vu cua minh thea cam k~t yay, thi phai
I~p du phong rui ro cu th~ va dir phong chung cho cho nhimg t6n th~t c6 th~ xay ra d5i voi no cho yay cua CTCK. Cong
ty chirng khoan se lap du phong suy giam gia tri cho yay bao g6m du phong cu th~ va du phong chung
4.2.1.2Nguyen tdc phdn loai no tai chinh. (N9' vay, n9' vay taj scm taj chinh, traj phiiu chuy~n a6j, traj phiiu phcit hcmh, n9' thu€
tai scm tai chinh, phili trd nguaj bcin,cac n9'phizi trd phcit sinh trong hO\lta(jng kinh doanh chung khoan)
N9'phdi trd tai chinh au9'c ghi nhi;mthong qua fiiil16
Nq phai tra tai chinh dugc ghi nh~n thong qua lai/16 la m9t khoan ng phai tra tai chinh th6a man m9t trong cac di€:uki~n
sau:
� Ng phai tra tai chinh dugc Ban Giam d5c phan 10\livao nh6m n~m giii dS kinh doanh. M9t khoan ng phai tra tai chinh
dugc phan lO\livio nh6m n~m giii dS kinh doanh n~u th6a man m9t trong cac di€:uki~n sau:
- dugc t\lOra chu y~u cho m\lc dich mua l\li trong thai gian ng~n;
- c6 b~ng chung v€:vi~c kinh doanh cong C\ld6 nh~m m\lc dich thu Igi ng~n h\ln; ho~c
- cong C\ltii chinh phai sinh (ngo\li tru cac cong C~ltai chinh phai sinh dugc xac djnh Ii m9t hgp d6ng bao
lanh tii chinh ho~c m9t cong C\lphong ngua rui ro hi~u qua).
� T\li thai diSm ghi nh~n ban d~u, Cong ty x~p ng phii tra tai chinh vao nh6m duqc ghi nh~n thong qua laill6.
N9'phdi trd tai chinh au9'c xac ainh thea gia tri phdn b6
Cac khoan ng phai tra tai chinh khong dugc pha:n 10\lila ng phai tra tai chinh dugc ghi nh~n thong qua lail 16 se dugc
phan 10\lila ng phai tra tai chinh dugc xac djnh thea gia trj phan b6.
Vi~c phan 10\licac cong C\ltai chinh kS tren chi nh~m m\lc dich trinh bay va thuy~t minh va khong nh~m m\lc dich mo ta
phuong phap xac djnh gia trj cua cac cong C\l tai chinh. Cac chinh sach k€ toan v€:xac dinh gia tri cua cac cong C\ltai
chinh dugc trinh bay trong cac thuy~t minh lien quan khac.
4.2.2 Nguyen tdc ghi nhrjn va phu(mg phcip k€ toan ghi nh4n gia tri aanh gia l\li cac khodn adu tu thea gia thi truang hoi;icgia
tri h9P If; (trong truang h!1pkhong co gia tri thi truangj (tudn thll cac quy ainh hi¢n hanh cua phap lu4t chung khoan)
ho;;Zcgia g6c:
4.2.2.1 D5i vai c6 phi€u
c6 phi€u da niem y€t dugc phan anh thea nguyen gia tru di dl,l'phong giam gia chung khoan tren co sa tham kMo gia
d6ng Clla d5i vai Sa Giao dich Chung khoan Thanh ph5 H6 Chi Minh va gia binh quan d5i vai Sa Giao djch Chung
khoan Ha N¢i t\li ngay k~t thuc kY k~ toan.
Chung khoan v5n chua niem y€t dugc W do mua ban tren thi tmUng phi t~p trung ("OTC") duqc phan anh thea nguyen
gia tru di dl,l'phong giam gia chung khoan tren co sa tham khao gia giao dich dugc cung dp t5i thiSu bai ba cong ty
chung khoan.
Chung khoan dftu tu dai h\ln la chung khoan v5n chua niem y€t nhung khong dugc tl,l'do mua ban tren thi tmUng OTC
dugc phan anh thea nguyen gia tm di dl,l'phong giam gia dl,l'atren danh gia cua Ban Giam d5c cong ty. ChUng khoan ng
dugc h\lch toan thea gia g5c, dugc phan b6 d~n, Slrd\lng lai su~t thl,l'ct~ tru di dl,l'phong giam gia dl,l'atren danh gia cua
Ban Giam d5c cong ty. Ban Giam d5c cong ty xac dinh gia tri cua khoan dl,l'phong giam gia sau khi xem xet nguyen gia,
di€:uki~n cua thj tmUng, tinh hinh va k€t qua hO\ltd9ng kinh doanh hi~n t\li va tuang lai va dong ti€:ndl,l'kien cua t6 chuc
phat hanh.
Dl,I'phong giam gia chung khoan sgn sang dS ban va chung khoan d~u tu dai h\ln nhu d€:c~p a tren dugc hoan nh~p khivi~c tang len sau d6 cua gia trj c6 thS thu h6i la do Sl,l'ki~n khach quan xay ra sau khi khoan dl,l'phong dugc I~p.Dl,I'phong
chi dugc hoan nh~p den muc t5i da b~ng gia tri ghi s6 cua khoan d~u tu khi chua I~p dl,l'phong.
Trang 15
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Dja chi: S6 01 Nguy€n Thirong Hi~n, P. Nguy€n Du, Q. HaiBa Tnrng, TP Ha Noi
Thuyet minh BCTC rieng cho ky bao cao k~t thuc ngay 31 thang 12 nam 2019 (ti~p)
Mdu s6 B05 - CTCK
Nguyen gia cua chimg khoan s~n sang d~ ban va chimg khoan dliu ur dai han duoc xac dinh theo phuong phap binh quan
gia quyen,
4.2.2.2 D6i voi cong CI,Ith] tnrong ti~n t~:
Trang do:
- Ti~n gui co ky han c6 dinh thea cac ky giri khac.nhau diroc danh gia lai khi co kha nang bi t6n th~t kh6ng th€ thu h6i va
rmrc do rui roo
4.3 Nguyen tde glli nh{in tiii siin e6 iI/nh him hinh
(i) Nguyen gia
Tai san c6 dinh huu hinh duoc th~ hien theo nguyen gia trir di gia trj hao mon lily k~. Nguyen gia tai san c6 dinh huu
hinh bao g6m gia mua, thu~ nh~p kh~u, cac lo~i thu~ mua hang khong hoan I~i va chi phi lien quan tn!c ti~p d€ dua tai
san d~n vj tri va tr\lng thai hO\lt dong cho ml,lc dfch su dl,lng dil dl)"ki~n, va chi phi d€ thao dO', di dai tai sim va khoi phl,lc
hi~n truang t~i dja di€m d~t tai san. Cac chi phf phat sinh sau khi tai san c6 djnh hiiu hinh dil dua vao ho~t dong nhu chi
phi sua chua, bao du5'ng va d\li tu dugc ghi nh~n vao bao cao k~t qua ho~t dong kinh doanh trong ky rna chi phf phat sinh.
Trong cac truang hgp co th~ chung minh mot cach r5 rang r~ng cac khoan chi phi nay lam tang Igi fch kinh t~ trong
tuong lai dl)"tinh thu dugc tu vi~c su dl,lng tai san c6 djnh huu hinh vugt tren muc ho~t dong tieu chu~n thea nhu danh gia
ban dliu, thl cac chi phf nay dugc v6n hoa nhu mot khoan nguyen gia tang them cua tai san c6 djnh huu hlnh.
(ii) Khau hao
Kh~u hao dugc tfnh thea phuong phap duang th~ng dl)"atren thai gian huu dl,lng uac tfnh cua tai san c6 djnh huu hlnh.
Thai gian huu dl,lng uac tfnh nhu sau:
� nha cua: 10 nam
� dl,lng CI,Ivan phong: 03 - 05 nam
4.4 Nguyen tde ghi nll{in tiii siin e6 iI/nh vo hinh
Tai san c6 djnh vo hlnh bao g6m phlin m~m may vi Hnh. Gia mua cua ph lin m~m vi tinh mai rna phlin m~m vi tinh nay
khong la mot bO ph~n khong th~ tach rai vai phlin cung co lien quan thl dugc v6n hoa va h~ch toan nhu tai san c6 djnh vo
hlnh. Phlin m~m vi tfnh dugc phan b6 thea phuong phap duang th~ng tu 3 d~n 10 nam
4.5 Nguyen tde ghi nh{in vii tTinh My v€ Sit" suy giiim gia tT!eua tiii siin phi ti€n t~
4.6 Nguyen tde ghi nh{in eae khoiin iI{;utU'tiii ehinh diii hem (Cong ty eon, eong ty lien doanh, lien kit)
Khoan dliu tu ban dliu dugc ghi nh~n thea phuong phap gia g6c. Khi dugc chia Igi nhu~n ill ben nh~n diu tu, Cong ty ghi
nh~n vao k~t qua kinh doanh trong ky dugc nh~n.
4.7 Nguyen tde ghi nh{in vii tTinh biiy cae khoiin nh{in ky quy, ky eU'{J"cngdn hem, diii h(ln
Ti~n nh~n ky quy khong thuoc tai san cua Cong ty. Khi nh~n dugc ti~n ky quy thea cac cam k~t cua hgp d6ng kinh te,
Cong ty ghi nh~n tach bi~t thea tung d6i tuqng va thl)"Chi~n hoan tra dliy du sau khi k~t thuc hgp d6ng kinh t~.
4.8 Nguyen tde vii phU'O'ngphap k€ toan eac khoiin ph iii thu ngdn heln, dl,i h(ln
4.8.1 Nguyen Idc va phuong philp ki toiln cac khoan phdi thu vd tai san tai chfnh:
(a) Phai thu va dl)"thu c6 tuc:
C6 tuc, Igi nhu~n dugc chia phat sinh tu cac TSTC thuoc danh ml,lc dliu tu cua Cong ty dugc ghi nh~n khi Cong ty dugc
quy~n nh~n c6 tuc tu quy~n sa huu c6 phi€u dil dugc xac I~p (t~i ngay khong huang quy~n) d6i vai cac c6 phi~u hlnh
thanh truac ngay khong huang quy~n va co Thong bao chia c6 tuc cua T6 chuc phat hanh dil xac I~p (theo Nghj quy~t D~i
hOi d6ng c6 dong, D~i hOi thanh vi en v~ chia c6 tuc).
C6 tuc khong dugc ghi nh~n cho Cong ty d6i vai cac c6 phi~u giao djch sau ngay khong huang quy~n.
(b) Phai thu va dl)"thu ti~n lili cac tai san tai chfnh:
- Phai thu va dl)"thu ti€n lili d~n kY nhung chua nh~n dugc ti~n:
Ti~n lili phat sinh tu cac tai khoan tai chfnh cua Cong ty dugc ghi nh~n tren co sa lili d6n Hch thea thai gian va lili su~t
thl)"ct~ tung kY k~ toano
Trang 16
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Thuy€t minh BCTC rieng cho kY bao cao k€t thuc ngay 31 thang 12 narn 2019 (tiep)
Mdu s6 R05 - CTCK
- Phai thu va dir thu ti€n liii d€n ky nhung chua d€n ky nh?n lai:
Hang thang, Cong ty dir thu cac khoan liii phat sinh tir cac tai san tai chinh thea liii su~t thuc t€ va thai gian phat sinh
trong kY
4.8.2 Nguyen tdc va phuong phap ki toan cac khoan phai thu khac :
Cac khoan phai thu khac ducc phan anh theo nguyen gia.
4.8.3 Nguyen tdc va phuang phdp ki toan du phong na phai thu kho doi:
Cac khoan phai thu tir giao dich chirng khoan va cac khoan phai thu khac diroc phan anh thea nguyen gia trir di du phong
phai thu kh6 doi.
Theo Thong tu 228, muc trich I~p dV phong n9"phai thu kh6 doi nhu sau:
Thai gian qua h(m Muc trich dl! phong
Tir tren sau (06) thang d€n duai m9t (01) nam
Tir mN (01) nam d€n duai hai (02) nam
Tir hai (02) nam d€n duai ba (03) nam
Tren ba (03) nam
30%
50%
70%
100%
4.8.4 Nguyen tdc va phuang phap ki toan thui va cac khoan phai n9P Nha nuCrc.
Thu€ Thu nh~p doanh nghi~p
Thu€ thu nh~p doanh nghi~p tinh tren 19"inhu~n hoi;ic16clla ky bao g6m thu€ thu nh~p hi~n hanh va thu€ thu nh~P hoiin
Il.li. Thu€ thu nh~p doanh nghi~p dU9"cghi nMn trong bao cao k€t qua hOl.ltd9ng kinh doanh ngol.litrir twang hgp khoan
thu€ thu nh~p phat sinh lien quan d€n cac khoan m\lc dU9"cghi nh~n th~ng vao v6n chll sa huu, khi d6 khoan thu€ thu
nh~p nay ding dU9"cghi nh~n th~ng vao v6n chll sa huu.
Thu€ thu nh~p hi~n hl'mh hl khoan thu€ dv ki€n phai n9P dva tren thu nh~p chiu thu€ trong nam, StrdVng cac muc thu€
su~t c6 hi~u Igc hoi;icco ban c6 hi~u Igc tl.lingay k€t thuc nien d9 k€ toan, va cac khoan di€u chinh thu€ ph~~tin9P lien
quan d€n nam truac.
Thu€ thu nh~p hoiin Il.lidU9"ctinh thea phuang phap s6 du n9"tren bang din d6i k€ toan cho cac chenh I~ch tl.lmthai giua
gia tri ghi s6 clla cac khoan m\lc tai san va n9"phai tra cho m\lc dich bao cao tai chinh va gia tri xac dinh thea m\lc dich
thu€. Gia tri clla thu€ thu nh~p hoiin Il.lidU9"cghi nh~n dva tren cach thuc thu h6i hoi;icthanh toan dv ki€n d6i vai gia tri
ghi s6 clla cac khoan rn\lc tai san va n9"phai tra, str d\lng cac muc thu€ su~t c6 hi~u Ivc hoi;icco ban c6 hi~u Ivc tl.lingay
k€t thuc nien d9 k€ toan.
Tai san thu€ thu nh~p hoiin Il.lichi dU9"cghi nh~n tuang ung vai rnuc 19"inhu~n chiu thu€ ch~c ch~n trong tuang lai rna 19"i
nhu~n d6 co th~ dung d~ kh~u trir vai tai san thu€ thu nh~p nay. Tai san thu€ thu nh~p hoiin Il.lidU9"cghi giarn khi kh6ng
con ch~c ch~n thu dU9"ccac 19"iich v€ thu€ lien quan nay.
4.8.5 Nguyen tdc phdn ph6i 19"inhu(m cua CTCK: (cho cddong ho(lc thGnh vien gop v6n, cac quy cua CTCK).
Cong ty thvc hi~n vi~c trich I~p cac quy duai day truac khi phan b6 19"inhu~n:
Ty 1~trich I,p hang nam sa dO' tai da
Quy dg tru b6 sung van di€u I~ :
Quy dg phong tai chinh :
5% 19"inhu~n sau thu€
5% 19"inhu~n sau thu€
10% van di€u I~
10% van di€u I~
4.9 Nguyen tdc va plurO'ngphdpMtodn ghi nhi)n cdckhoiin doanh thu, thu nhi)p CTCK:
4.9.1 Nguyen tdc va phuang phclp ghi nh4n doanh thu va d~rthu cd tuc, ti€n liii tir cac tai scm tai chinh:
Trang 17
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dja chi: S6 01 Nguyen Thirong Hi€n, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha NQiThuy~t minh BCTC rieng cho ky bao cao k~t thuc ngay 31 thang 12 nam 2~_19--,-(t_ie-,,'P..:..) _
Mdu s6 B05 - CTCK
(i) Doanh thu hoat dQng moi giOi chUng khoan
Doanh thu tir dich vu rnoi gioi clurng khoan duoc ghi nhan trong bao cao k~t qua heat dQng kinh doanh khi giao dich
chirng khoan dii hoan thanh.
(ii) Doanh thu hoat dQng d~u tu chirng khoan
Doanh thu tu heat dQng tv doanh chirng khoan diroc ghi nhan trong bao cao k~t qua heat dQng kinh doanh khi Cong tynh~n duoc Thong bao thanh toan cho cac giao dich kinh doanh chirng khoan nr Trung HimLUll ky Chung khoan Viet Nam
(d6i voi chirng khoan niern y~t) va thea thuan chuyen nhuong tai san dii duoc hoan t~t (d6i voi chimg khoan chua niem
yet).
Doanh thu ti€n liii tir trai phieu duoc phan b6 VaGbao cao k~t qua hoat dQngkinh doanh su dVng liii su~t th\Ic t~.(iii) Doanh thu tu' vin d~u tU'chu'ng khoaD
Doanh thu tu ho~t dQng tu v~n d~u tu dugc ghi nh~n trong bao cao k~t qua hOl;ltdQngkinh doanh thea ti~n dQho~mthanh
giao dich t~i ngay k~t thuc nien dQk~ toanoTi~n dQ hoao thanh dugc danh gia tren ca sa xem xet cac cong vi~c dii dugc
th\Ic hi~n. . .
(iv) Doanh thu til' djch V\l)U'u ky chung khoanDoanh thu tu dich vv luu ky chUng khoan dugc ghi nh~n trong bao cao k~t qua hOl;ltdQngkinh doanh khi dich vv dugc
cungdp.
(v) Doanh thu tit·ti~n liii
Doanh thll tu ti€n liii dugc ghi nh~n thea ty I~ tuang ung vai thai gian dva tren s6 du g6c va liii su~t ap dvng.
(vi) Doanh thu tic c&ttfC
Doanh thu tu c6 tuc dugc ghi nh~n khi quy€n nh~n c6 tuc dugc xac I~p.
4.10 Nguyentdcghi nh{in doanhthu tili chinh, chiphi hO(ltt1pngtai chinh:
Ghi nh~n chi phi liii yay: Chi phi yay dugc ghi nh~n la chi phi trong kY khi chi phi nay phlit sinh, ngol;litru tru<'mghqp chiphi yay lien quan d~n cac khoan yay cho mvc dich hinh thanh tai san du di€u ki~n thi khi d6 chi phi yay se dugc v6n h6a
va dugc ghi vaGnguyen gia cac tai san nay.
4.11 Nguyentdc vaphU'lfngphupgh; nh{in chiphi Thui Thunh{ipdoanhnghifp hifn hanh:
Thu~ thu nh~p hi~n hanh la khoan thu~ dV ki~n phai nQp dVa tren thu nh~p chiu thu~ trong nam, su dVng cac muc thu~
su~t c6 hi~u lvc ho~c ca ban c6 hi~u Ivc tl;lingay k~t thuc nien dQk~ toan, va cac khofm di€u chinh thu~ phai nQP lien
quan d~n nam truac.
5. Cac chinh sach djnh gia cac tili sao tai chioh thuQc Danh m\lc tai san tai chioh ciia CTCK
Do lu~t k~ toan chua thong qua nen vi~c danh gia Il;licac khoan mvc d~u tu theo gia tri hqp Iy cong ty chua thvc hi~n.
Chinh sach dinh gia cac tai san tai chinh thuQcDanh mvc tai san tai chinh cua CTCK thea nguyen t~c gia g6c
6. ThOng tin b&suog cho cac Bao cao tai chinh
A Thuy~t Minh v~ Bao cao tioh hiob tai chinh
31112/2019 3111212018
1 Ti~n va cac khoan tU'o'ogdU'O'ngti~n
Ti€n gui ngan hang cho hOl;ltdQngCTCK
Ti€n gui bu tru va thanh toan giao dich chung khoan
Cac khoan tuang duang ti€n
602,830,734,337
144,031,849
488,780,684,536
12,479,617
407,000,000,000
CQng 602,974,766,186 895,793,164,153
T",ng /8
CONG TY CO PHAN CHUNG KHoAN VNDIRECT
Dja chi: 86 01 Nguysn Thuong Hi€n, p, Nguyen Du, Q, Hai Ba Trung, TP Ha N9i
Thuyet minh BCTC rieng cho ky bao cao kSt thuc ngay 31 thang 12 narn 2019 (tiep)
Mdu s6 B05 - CTCK
CHITIEU
2 Gia tr] khai Im;mg giao djch thuc hi~n trong uam
a) Cua CTCK
- C6 phieu
- Trai phieu
- Chung khoan khac
CQng
b) Cua Nha dAu to'
- C6 phieu
- Trai phieu
- Chung khoan khac
CQng
Cac loal tai san tai chinh
Tai san tai chinh ghi nh~n thong qua liiilI8 (FVTPL):
31112/2019
3
3.1
Khai IU'Q'nggiao djch
thuc hi~n trong nam
Gia tr] kh/li IU'Qllgdjch
thuc hi~n trong nam
(Tr.d)
93,763,658 3,130,560
612,422,381 239,899,981
20,580,083 2,047,893
726,766,122 245,078,434
9,441,346,029 161,886,869
1,350,003 139,502
143,402,688 492,720,367
9,586,098,720 654,746,738
31112/2018Tai san FVTPL
Gia tr] ghi sa Gia tr] ghi saGia tr] hep Iy Gia tr] hQ1lIy
C6 phieu 1,268,010,558,394 1,274,140,763,717 887,772,942,887 912,532,963,745
CQng 1,268,010,558,394 1,274,140,763,717 887,772,942,887 912,532,963,745
3.2
Tai san HTM
Cac khoan dAu nr gift d~n ngay dao han (HTM)
31112/2019 31112/2018
Gia tr] hQ1lIy
Ti€n gtii c6 kY h~ncon l~i tren 3 thang
den 1 nam
TiSn gui c6 ky h~n
con l~i tren 1 nam
CQng
Gia tr] ghi sA Gia trj hQ1lIy Gia tr] ghi sA
5,646,519,948,844 5,371,330,000,000
105,075,141,095 100,000,000,000
5,751,595,089,939 5,471,330,000,000
3.3 Tai san tai chinh sin sang d~ ban (AF8)
Tai san AF8
Chung khoan v6n
Chung khOllnnQ'
Trong d6:
- Trai phiiu Chfnh
Phil
- Trai phiiu doanh
nghi¢p
- Chung chi tidn
git'i
CQng
31112/2019 31112/2018
Gia trj ghi sA
7,500,000,000
664,849,106,605
Gia trj ghi sA
7,500,000,000
379,530,902,241
Gia trj hQ'pIy
5,858,508,644
, 664,849,106,605
Gia trj hQ1lIy
7,500,000,000
379,530,902,241
494,224,999,990 494,224,999,990 148,490,500,000 148,490,500,000
170,624,106,615 170,624,106,615 29,669,435,442 29,669,435,442
201,370,966,799 201,370,966,799
672,349,106,605 670,707,615,249 387,030,902,241 387,030,902,241
Trang 19
CONG TY CO PHA.N CHUNG KHOAN VNDIRECT
Dja chi: 8601 Nguyen ThuQ'11gHi~n, p, Nguy6n Du, Q, Hai Ba Tnrng, TP Ha Ni)i
Thuyet minh BCTC rieng cho Icy bao cao ket thuc ngay 31 thang 12 nam 2019 (tiep)
Mdu s6 B05 - CTCK
3.4 Cac khoan eho vay va phai thu
Khoan cho vay va
phai thu
Cho yay margin
Ung truce ti~n ban
chirng khoan
CQng
31112/2019
Gia tr] ghi s8 Gia tr] hop Iy
31112/2018
Gia tr] ghi s8 Gia tr] hop Iy
2,766,971,113,041 2,456,280,458,266
110,420,985,117126,193,847,861
2,877,392,098,158 2,582,474,306,127
4 D\I'phong suy giam gia tr] tai san tai ehinh va tai san nh~n th~ chAp
(Xem phu luc 01)
5 Cac khoan phili thu
5.1 Cac khoan phai thu va d\l' thu c8 nrc, tiSn liii cac T8TC
DI,fthu c6 tire
DI,fthu Hiiti~n gui co ky han
DI,fthu 11iitrai phieu
DI,fthu 11iicac khoan cho yay
CQng
31112/2019 31112/2018
77,851,300 1,698,900
118,742,573,190 38,457,986,527
8,149,137,712
55,449,115,307 40,288,002,565
182,418,677,509 78,747,687,992
5,2 Cac khoan phai thu khac
Phai thu can bi) cong nhan vien d1inghi Yi~c
Phai thu khac
CQng
31112/2019
1,963,775,333
7,950,508,144
31112/2018
1,963,775,333
8,754,043,080
9,914,283,477 10,717,818,413
6 Dl! phong phai thu kh6 doi
Phai thu c{mbi) nhlin vien d1inghi vi~c
Phai thu khac
3111212019
1,963,775,333
2,699,439,096
31112/2018
1,963,775,333
2,699,439,096
4,663,214,429 4,663,iI4,429
Trang 20
CONG TY CO PHAN CHUNG KHOA.N VNDIRECT
Dja chi: S6 01 Nguyen Thirong Hi~n, P. Nguy~n OU, Q. Hai Ba Tnrng, TP Hit N(li
Thuyet minh BCTC rieng cho ky bao cao kSt thuc ngay 31 thang 12 nam 2019 (tiep)
Mdu s6B05 - CTCK
7 Chi phi tra trutrc
a Chi phi tra tnroc ngan han 31112/2019 31112/2018
S6 du tai ngay 1 thang 1 6,504,751,914 7,643,095,365
Tang trong nam 40,030,029,719 29,324,206,272
Phan b6 trong nam (34,601,269,349) (30,462,549,723)
Thanh ly trong ky
sa duot~i ngay cuai ky 11,933,512,284 6,504,751,914
b Chi phi tra truce dai han 31112/2019 31112/2018
S6 dir tai ngay 1 thang 1 7,457,357,514 4,532,684,024
Tang trong narn 8,213,347,246 8,787,316,679
Phan b6 trong nam (7,875,989,113) (5,861,756,949)
Thanh ly trong ky (886,240)
sa du t~i ngay cuai ky 7,794,715,647 7,457,357,514
8 Tinh hinh tang, giam tai san ca djnh hUll hinh
(Xem phu h,IC 02)
9 Tinh hinh tang, giam tal san ca djnh vo hlnh
Nguyen gia
S6 dir tai ngay 1 thang 1
Tang trong narn
Chuyen nr chi phi xay dung co ban do dang
S6 dir tai ngay cuoi kY
Gia tr] hao mon ltiy k~
S6 du tai ngay 1 thang 1
Kh~u hao trong nam
S6 du t\li ngay cu6i ky
Gia trj con I~i
S6 du t\li ngay 1 thang 1
S6 du t\li ngay cu6i ky
Ph3i tra ho~t dQng giao djch chu·ng khoan
31112/2019 31112/2018
83,084,078,207 78,230,908,391
3,547,613,500 4,853,169,816
86,631,691,707 83,084,078,207
64,180,671,434 53,126,575,887
7,873,196,703 11,054,095,547
72,053,868,137 64,180,671,434
18,903,406,773 25,104,332,504
14,577,823,570 18,903,406,773
10
10.1
10.2
10.3
10.4
10.5
Phai tra cho Sa Giao dich chung khoan
Phai tra v~ chung khoan giao, nh~n d\li ly ph::ithanh
Phai tra Trung tam Luu kY chung khoan Vi~t Nam (VSO)
Phai tnl mua cac tai san tai chinh
Phai tra t6 chuc, ca nhan khac
CQng
31/12/2019
4,126,631,230
31112/2018
3,934,791,772
503,554,775,000
5,704,828,138
148,490,500,000
513,386,234,368 152,425,291,772
Trang 21
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dja e?i: S6 01 NguySn Thirong Hi~n, P. NguySn Du, Q. Hai Bit Tnmg, TP HaN6i
Thuyet minh BCTC rieng eho ky bao cao k€t thuc ngay 31 thang 12 narn 2019 (ti~p)
11 Thu~ vii cac khoan phiii nQp Nha mrec
Mdu sci B05 - CTCK
ThUt~Thu nh~p doanh nghiep
Thu~ Thu nhap ca nhan
Thu~ Gia tri gia tang
Cac loai thue khac (thue nha thau)
Cac khoan phi, l~ phi va cac khoan phai n9P khac
CQng
31112/2019
41,625,493,390
10,961,525,755
438,019,049
31112/2018
19,547,932,530
16,175,755,099
166,119,949
53,025,038,194 35,889,807,578
12 Chi phi phai tra
Uii vayl Hli trai phieu phat hanh phai tra
Chi phi phai tra khac
CQng
31112/2019
61,806,964,833
1,068,487,685
3111212018
91,695,757,117
681,852,236
62,875,452,518 92,377 ,609,353
13 Phiii tra ngum ban
CTCP Giai phap ph~n mem Hi chinh
Cty TNHH XD Trang tri n9i that ThangTam
Cty CP APES
T6 chirc trong mroc khac
31112/2019
310,707,500
52,855,552
25,607,868
167,210,978
31112/2018
1,711,800,000
602,700,000
67,591,715
CQng 556,381,898 2,382,091,715
14 Phai tra, phal nQp khac
Nhan ky guy, ky cuoc ngan han
Phai tra khac
CQng
31112/2019
158,469,390
1,068,347,100
3111212018
22,215,962
508,579,016
1,226,816,490 530,794,978
15 Yay (chi ti~t theo cac loai vay phat sinh trong ky hoat dQng cua CTCK)
Lo~i vay ngin h~n S6 duoyay dfiu ky S6 yay trong ky S6 tra trong ky S6 dO' cu6i ky
- Yay ngan h~mg 6,012,344,898,307 182,280,841,060,977 181,739,577,872,848 6,553,608,086,436
- Yay ell nhan
- Yay eua ct6i
tUQ'llgkMc
CQng 6,012,344,898,307 182,280,841,060,977 181,739,577,872,848 6,553,608,086,436
- Cae lOliiYay ngfm
h(ill khae
TAngcQng 6,012,344,898,307 182,280,841,060,977 181,739,577,872,848 6,553,608,086,436
Trang 22
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dia chi: S5 01 Nguyen ThuQ11gHi~n, P. Nguyen Du, Q. Hai Ba Trung, TP Ha N(li
Thuy6t minh BCTC rieng cho ky bao cao k6t thllCngay 31 thang 12 narn 2019 (tiep).~~~~~-------------------------------
Mdu s6 B05 - CTCK
16 Ti~n nQp Quy HB trg thanh toan
- Ti~n nop ban d~u
- Ti~n nop b6 sung
- Ti~n Hiiphan b6 trong nam
CQng
31112/2019
20,000,000,000
31112/2018
20,000,000,000
20,000,000,000 20,000,000,000
17 Lqi nhusn chua phdn phBi
Loi nhuan dll thirc hien chua phan phoi
Loi nhuan chua thuc hien
CQng
31112/2019
918,353,717,883
7,557,236,502
31112/2018
675,782,530,613
20,634,482,569
925,910,954,385 696,417,013,182
18 Tinh hinh phan phBi thu nh~p cho c&dong ho~c cac thanh vien gop vBn
Nam 2019 Niim 2018
Lai dll thuc hien chua phiin ph5i narn tnroc675,782,530,613 712,006,306,462
(tai 31112/2018)
2 L6 chua thirc hien tinh d6n: 31112/2018
3L6/llli dll thuc hien narn nay tinh tir
399,607,340,591 414,720,881,62411112019d6n 31112/2019
Co sa 19inhuan phan phoi cho c6 dong hoac
4 cac thanh vien gop v5n tinh d6n 31112/2019 1,075,389,871,204 1,126,727,188,086
(4)=(1-2 +1-3)
5 S5 trich cac guy tir 19inhuan 52,505,480,198 83,330,933,423
Quy die trii tai chinh 19,980,367,030 20,736,044,081
Quy dir trii b6 sung v6n eMu l¢ 19,980,367,030 20,736,044,081
Quy khen thuang 12,544,746,138 41,858,845,261
S5 llli phiin ph5i cho cho c6 dong ho~c cacthanh vien gop v5n nam nay t(;li31112/2018
6(5)=(4*T5' l~ Phiin ph5i thu nh~p cho cho c6
104,530,673,123 367,613,724,000dong ho~c cae thanh vien gop v5n thea Di~u
l~ CTCK va Nghi guy6t D(;lih(li d6ng c6
dong, D(;lih(li thanh vien )
Thu6 phai n(lp tinh tren thu nh~p phiin ph5i
7 cho Nha d~u tu sa hiiu C6 phi6u 1,419,641,275 2,811,052,600
(7)=(6*ThUlisudt c6 lien quan)
8T6ng thu nh~p phiin ph5i cho c6 dong ho~c
103,111,031,848 364,802,671,400cae th~mhvien gop v5n (8)=(6-7)
Trang 23
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dja chi: s6 01 Nguy~n Thtrong Hi~n, P. Nguyen Du, Q. Hai Ba Trung, TP Ha NOiThuyet minh BCTC rieng cho ky bao cao k~t thuc ngay 31 thang 12 nam 2019 (tiep)
Mdu s6 B05 - CTCK
B
19
19.1
Thuyet minh v~ Bao cao thu nh~p toan di~n
Thu nh~p
Lai til" cac TSTC ghi nh~n thOng qua lai/l&
Llii ban cac TSTC FVTPLa.
Tang gia van binh
Nam 2019S6 lll"qngbani Tang gia tr] bani quan gia quyen tinh Lai ban chimg khoan
Vi th~ Dong vi th~ d~n cuai ngay giao trong nam
djch
ce phieu niem y~t 14,003,411 619,160,059,400 567,669,947,308 51,490,112,092
c6 phieu chua1,813,080 76,295,346,750 67,913,044,660 8,382,302,090
niern y~t
Trai phieu niem y~t 111,978,500 12,309,717,136,000 12,284,025,700,000 25,691,436,000
Tnii phieu va
chimg chi ti~n giri 105,352,130 85,747,507,103,030 85,613,218,592,518 134,288,510,512
chua niem y~t
Hop d6ng nrong lai24,073,596,000 24,073,596,000
chi s6
Chung quyen phat4,168,830 11,823,512,353 8,051,466,700 3,772,045,653
hanh niern y~t
237,315,951 98,788,576,753,533 98,540,878,751,185 247,698,002,348
b Ca tHC,ti~n lai phat sinh til" cac TSTC FVTPL
31112/2019
Thu nhap c6 tire
Ky nay
5,757,122,962
Lfiy k~
24,652,839,397
31112/2018
31,422,038,654
5,757,122,962 24,652,839,397 31,422,038,654
c Lai til" cac khoan dAu nr n~m gifr d~n ngay dao h~n
31112/2019
Ky nay Lfiy k~31112/2018
Thu nh~p tu HE ti~n gui co kY h~n 107,087,547,410 387,384,380,266 289,299,277,660
107,087,547,410 387,384,380,266 289,299,277,660
d Lai tit· cac khoan cho vay va phai thu
Thu nh~p lai tnii phi~u
31112/2019
Lfiy k~3111212018
Ky nay
131,721,650,321 416,088,375,832 414,741,255,517
4,155,384,990 16,252,759,779 20,136,071,413
135,877,035,311 432,341,135,611 434,877,326,930
31112/2019
Lfiy k~31112/2018
Ky nay
653,802,855 23,448,856,556 4,811,965,659
653,802,855 23,448,856,556 4,811,965,659
Thu nh~p lai cho vay giao djch ky quy
Thu nh~p lai tu ho~t dOngUng truac ti~n
ban chung khoan cho khach hang
e Llii til"cac TSTC slin sang d~ ban
Trang 24
------------------------------------ --------_.
CONG TV CO PHAN CHUNG KHOA.N VNDIRECT
Dja chi: se 01 Nguy€n Thtrong Hi€n, P. Nguy€n Du, Q. Hai Ba Tnrng, TP Ha N(\iThuyet minh BCTC rieng cho ky bao cao k~t thuc ngay 31 thang 12 narn 2019 (tiep)
Mdu sci BOS - CTCK
19.2 La til' cac TSTC ghi nh~n thong qua llii/la
a. La ban cac TSTC FVTPL
Tang gia van binh
Nam 2019sa IU'I}11gbani Tang gia tr] bani quan gia quy~n tinh La ban cmmg khoan
Vi th~ Dong vi th~ d~n eu8i ngay giao trong nam
djch
c6 phieu niem y~t 17,715,197 537,370,812,394 563,298,991,109 25,928,178,715
Chung chi quy101,180 1,495,440,400 1,506,671,380 11,230,980
niern y~t
C6 phieu chua2,019,168 27,486,550,908 33,444,770,572 5,958,219,664
niem y~t
Trai phieu niem y~t 46,870,000 4,891,460,040,000 4,899,675,560,000 8,215,520,000
Tnii phieu va
chtrng chi tien giri 17,717,350 7,757,951,466,773 7,799,851,330,735 41,899,863,962
chua niem y~t
Hop dang nrong 1ai(6,037,944,000) 6,037,944,000
chi s6
Chung quyen phat3,686,340 11,766,678,323 17,556,786,251 5,790,107,928
hanh niem y~t
88,109,235 13,221,493,044,798 13,315,334,110,048 93,841,065,250
20 Doanh thu hoat dQng tai chinh
STT Loai doanh thu hoat dQng tai chinh3111212019
Ky nay Loy k~31112/2018
Lai ti€n giri kh6ng kY han va c6 kY han g6ckh6ng qua 3 thang
1,012,489,782 4,822,357,502 5,903,234,445
CQng 1,012,489,782 4,822,357,502 5,903,234,445
21
STT
Chi phi tai chinh
Loai chi phi tai
chinh
Chenh lech 16 ty gia h6i doai
Chi phi liii vay
CQng
Ky nay
31112/2019
Loy k~3111212018
535,741,671
119,759,922,219
3,152,293,051
436,268,592,293 286,541,723,023
120,295,663,890 439,420,885,344 286,541,723,023
22 Chi phi qu:'m Iy CTCK
Lo~i chi phi quan Iy CTCK31112/2019
Luy k~3111212018
Kynay
52,174,070,831 200,148,289,384 194,280,811,087
111,379,920 638,212,489 858,237,187
1,196,232,152 4,907,287,704 3,931,150,070
4,956,658,731 20,716,375,564 21,958,681,733
60,198,000 204,621,180 450,143,216
22,780,688,625 72,418,643,325 74,463,325,344
81,279,228,259 299,033,429,646 295,942,348,637
Luang va cac chi phi c6 lien quan
Chi phi van phong ph~m
Chi phi c6ng C\l,d\lng C\l
Chi phi kh§u hao TSCD
Chi phi thu~, phi va I~phi
Chi phi djch V\lmua ngoai
Chi phi kh:k
CQng
Trang 25
CONG TY CO PHAN CHUNG KHOA.N VNDIRECT
Dia chi: S6 01 Nguyen Thirong Hi~n, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha N(\i
Thuyet minh BCTC rieng cho ky bao cao ket thuc ngay 31 thang 12 narn 2019 (tiep)
Mdu s6 B05 - CTCK
23 Thu nh~p khac
Chi ti~t thu nh~p khac
Thu nh~p nr thanh Iy tai san
Thu nhap khac
C(lng
31112/2019
Loy k~3111212018
Ky nay
12,120,000 12,120,000 11,774,593
1,312,740,303 1,819,856,977 731,352,762
1,324,860,303 1,831,976,977 743,127,355
24 Chi phi khac
Chi ti~t chi phi khac
Chi phi khac
Phat thue
C(lng
31112/2019
Loy k~31112/2018
Ky nay
561,739,886 1,572,519,094 220,294,507
893,708,218 1,526,395,825
1,455,448,104 3,098,914,919 220,294,507
25 Chi phi thu~ Thu nh~p doanh nghi~p
Chi wh chi phi thuS TNDN
I. Chi phi thue thu nhap CTCK hien hanh
- Chiphi thu€ Thu nhdp CTCK tinh tren Thu
nhdp chiu thu€ ndm hien hanli
- oa« chinh Chi phi thu€ Thu nhdp CTCK
cua cac ndm truce VaGChi phi thu€ Thu
nhdp hien hanh nam nay
2. T6ng chi phi thue thu nhap CTCK hien hanh
3. Chi phi thue thu nhap CTCK hoan lai
- Chi phi thu€ thu nhdp CTCK hoiin lai phat
sinh tit cac khoan chenh !¢ch tam thai phai
chiu thu€
- Chi phi thu€ Thu nh(lp doanh nghi¢p hoiin
{(Iiphdt sinh tit vi¢c hoan nh(lp tai san thu€
Thu nh(lp hoiin {(Ii
- Thu nh(lp thu€ Thu nh(lp doanh nghi¢p
hoiln !(liphat sinh tit cac khoan chenh /¢ch
t(lm thOiaUllckhdu trit
- Thu nh(lp thu€ Thu nh(lp doanh nghi¢p
hoiln !(liphat sinh tit cac khoan /6 tinh thu€
va uu aili thu€ chua sit d(mg
- Thu nh(lp thu€ Thu nh(lp doanh nghi¢p
hoiin !(liphdt sinh tit vi¢c hoan nh(lp thu€
Thu nh(lp hoiln /(liphdi tra
4. T6ng Chi phi thue Thu nh(ip doanh nghi~p
hoan l(li
31112/2019
Ky Day
42,154,534,900
Loy k~
100,927,732,447
31112/2018
93,825,594,709
42,154,534,900 100,927,732,447 93,825,594,709
42,154,534,900 100,927,732,447 93,825,594,709
(2,320,234,076) (2,703,525,246) (1,708,256,776)
(2,320,234,076) (2,703,525,246) (1,708,256,776)
(2,320,234,076) (2,703,525,246) (1,708,256,776)
Trang 26
CONG TY CO PHAN CHUNG KHoAN VNDIRECT
Dja chi: 8601 Nguy€n Thuong Hien, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha NQi
Thuyet minh BCTC rieng cho ky bao cao kSt thuc ngay 31 thang 12 nam 2019 (tiSp)
Mdu s6 B05 - CTCK
27 Luy k~ bao cao thu nh~p toan di~n
A
Thay dai til'
sa duodfiu ky sa phat sinhvan chu sir hfru va
sa duoeuai kyghi nh~n vao k~t qua
kinh doanh
1 2 3 4
675,782,530,613 399,607,340,591 (157,036,153,321 ) 918,353,717,883
Chi tieu
Loi nhuan da thuc
hien sau thu~
TNDN
Loi nhuan chua
thuc hien sau thu~
TNDN hoan I~i
CQng
20,634,482,569 (13,077,246,067) 7,557,236,502
696,417,013,182 386,530,094,524 (157,036,153,321 ) 925,910,954,385
28
28.1
Nghi~p vI}vOi cac ben lieD quan
Danh sach va mai quan h~ vOi cac ben lieD quan co quan h~ kinh t~ phat sinh
Danh stich ben lien quan
Pharn Minh Huang
Mdi quan he
CTHDQT
TVHDQT
T6ng Cong ty CP Bao hiern Biru di~n CT HDQT d6ng thai la TV HDQT cua PTI
Cong ty CP Ong Trung irong Dai dien phap luat d6ng thai la CT HDQT cua OTW
Cong ty TNHH Quan ly D~u tir H&H CTHDQT d6ng thai la CT HDTV
TV HDQT VND d6ng thai la CT HDQT IPACong ty CP T?p doan D~u tu I.P.A
Cong ty TNHH MQtthfmh vien tai chlnh IPA TV HDQT VND d6ng thai la Chu tjch Cong ty; c6 dong Ian
Cong ty CP Di~n nong thon Tra Vinh TV HDQT VND d6ng thai la TV HDQT DTV
Cong ty CP Nang IUQ'llgB~c Ha TV HDQT VND d6ng thai la CT HDQT B~c Ha
Cong ty CP Hon NgQcA Chilu TV HDQT VND d6ng thai la CT HDQT Hon NgQcA Chilu
Cong ty TNHH B~t dQngsan ANVIE TV HDQT VND d6ng thai la CT HDTV ANVIE
Cong ty CP Thl!c ph§m HOMEFOOD TV HDQT VND d6ng thai la CT HDQT HOMEFOOD
Cong ty CP Djch v\I HOMEDIRECT TV HDQT VND d6ng thai la CT HDQT HOMEDIRECT
Cong ty CP Thuang m~i va D~u tu IPA Cuu TV HDQT VND d6ng thai la CT HDQT IPA Cuu LongLong
Cong ty CP Cakhl Nganh In TV HDQT VND d6ng thai la CT HDQT CKI
Cong ty TNHH MQtthanh vien Quan Iy quy TV HDQT VND d6ng thai la Chu tjch Cong ty IPAAM;
d~u tu chung khoan IPA -Cong ty con
Cong ty CP Du Ijch - Dlch V\I HQiAn TVDQT VND d6ng thai la TV HDQT HOT
Cong ty TNHH IVND Cong ty con
Trang 27
---------------- --- - - - --
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dia chi: S6 01 Nguyen Thirong Hi~n, P. Nguyjn Du, Q. Hai Ba Trung, TP Ha N9i
Thuyet minh BCTC rieng cho ky bao cao k€t thuc ngay 31 thang J 2 !.1,::.:;a=m::...:2::..:0~1.:...9...::.(t=ie.:.!.(p~) _
28.2
Mdu s6 B05 - CTCK
Giao djch vOi cac ben lien quan
S6 dir va cac giao dich trong y€u cua Cong ty voi cac ben lien quan tai ngay 31112/2019 va cho k)r bao cao k€t thuc cung
ngay nhir sau:
Gia tr] giao djch
Nam 2019 Nam 2018
VND VND
HQi dang Quan tr], Ban Tang Giam dae, Ban Ki~m soat
Ti~n hrong va
thuong4,495,000,000 14,913,000,000
Cong ty cfi phin T~p doan Diu nr IPA
Chi phi thue/ quan
ly van phong10,292,607,167 10,581,277,422
Cong ty TNHH MTV Quan ly Quy diu tu·Chung khoan I.P.A
V6n gop 50,000,000,000
Tai khoan giao dich
chirng khoan
Danh muc diu tu
uy thac - Gia v6n
Phi quan Iy danhmuc diu tir
Doanh thu phi khac
Tra Hiikhong ky han
5,212,862,635 4,337,762,627
451,827,799 349,651,971
21,952,445 8,452,889
Cong ty ca phin DjchVl,l HOME DIRECT
Gop von diu tu
Tai khoan giao dich
chUngkhoan
Doanh thu khac
Tra )iii kh6ng ky hi;ln
Chi phi khac
344,427
120,000,000
2,906,999,439
13,592,582
120,000,000
Cong ty TNHH MTV Tai ehinh IPA
Nh~n gop v6n diu
tu
Titi khoan giao dich
chung khoan
Doanh thu phi
Tra liii kh6ng ky hi;ln
Nh~n c6 tuc VND
25,020,113 21,461,063
1,502,333
56,188,354,000
365,591
28,094,177,000
Tang Cong ty bao hi~m Bu"Udi~n CPTI)
Diu tu c6 phi€u
Trang 28
sa dir tl.lingay31112/2019 3111212018
VND VND
100,000,000,000
7,970,535,970
50,000,000,000
3,095,835,591
574,201,179,723 469,666,447,043
430,772,221
7,500,000,000
9,546,144
7,500,000,000
2,720,969,302
561,883,540,000 392,011,780,000
42,861,053 1,933,764
132,160,550,000 150,160,550,000
_. -- -----
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dja chi: S6 01 Nguy€n Thirong Hi€n, P. Nguy€n Du, Q. Hai Ba Trung, TP HaN9iThuyet minh BCTC rieng cho kY bao cao kSt thuc ngay 31 thang 12 nam 2019 (tiep)
Mdu s6 BOS - CTCK
Tai khoan giao dich6,978,692 10,983,092,045
clnrng khoan
Doanh thu phi 667,567,699 1,334,348,634
Tra Hiikh6ng ky han 18,239,331 19,742,135
CTCP Du ljch - Djch V\I HQiAn (HOT)
D~u tu c6 phieu 9,644,810,000
CTCP Nang IU'QllgBilc Hit
Tai khoan giao dich457,225 292,605,289
clnrng khoan
Tra liii khong ky han957,610 736,741
Cong ty CP Him Ngoc A Chau
Tai khoan giao dich2,190,665 15,209,972
clnrng khoan
Tra liii kh6ng ky han309,382 210,211
Cdng ty TNHH BAt dQng san ANVIE
Tai khoan giao dich17,966,251 14,021,253
clnrng khoan
Tra liii kh6ng ky han85,649 104,883
Doanh thu phi 15,347 267,740
Cdng ty CP Thuc phAm HOMEFOOD
Tai khoan giao dich
chirng khoan 525,816 523,064
Tra liii kh6ng ky han1,581 1,247
Chi phi khac 18,039,481
Cong ty CP CO'khi Nganh In
D~t CQC ti€n thue d~t
Tai khoan giao dich
chirng khoan
500,000,000 500,000,000
533,369,736 7,984,759
Tra liii kh6ng ky h~n
Doanh thu phi
1,577,661
92,022
441,650
1,677,110
Cong ty TNHH IVND
Tai khoan giao djch
chUngkhoan 193,714,880
Tra liii kh6ng kY h~n16,972,880
Ph~m Minh HU'O'Dg
Sa hfru c6 phiSu VND (m~nh gia) 64,144,590,000 9,868,320,000
Trang 29
CONG TY CO PHAN CHUNG KHOAN VNDIRECT
Dia chi: S6 01 Nguy€n Thuong Hi€n, P. Nguyen Du, Q. Hai Ba Trung, TP Ha NoiThuyet minh BCTC rieng cho ky bao cao k~t thuc ngay 31 thang 12 nam 2019 (tiep)
Mdu s6 B05 - CTCK
Hi khoan giao dich
chirng khoan
Thli lao HDQT
Tra liii kh6ng kY hanDoanh thu phi
Nhan cb nrc VND
84,000,000
26,804,629
3,046,868,025
Vii HiSn
Sa hitu cb phieu VND (Menh gia)Hi khoan giao dich
chimg khoan
Trai phieu VND
Thil laoHDQT
Tra liii khong ky han
Doanh thu phi
Nh~n cb tire VND
Ba Nguyen Thj Tuyen
K~ toan tbng hop
6,568,839,060
84,000,000
1,338,235
4,315,671
85,500
22,111,211
84,000,000
790,592
158,342,599
1,343,736,050
1,800,000
3,017,023,829
84,000,000
2,020,105
5,193,840
171,000
Nguoi kiSm tra
Ba Nguyen Ha Ninh
K~toan tnrong
Lap, ngay 20 thang 01 nam 2020
Trang 30
64,138,363
1,640,000
347,103,915
53,293,800,000
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