BAO CEO Ti L.4 AN TOAN TAI CHiNH

CONG TYCO PHAN CHUNG ICHOAN DAU loll Tai thdi diem 31 thang 12 narn 2017

(da ducic kiem toan)

CONG TY CO PHAN CHUNG ICHOAN DAU MI!

SO 18 I.$ Therng Kiat, Hoan Kiem, Ha N0i, CHXHCN Viat Nam

MN DUNG Trang

Bao cao caa Ban Giam dtic 02-03

Bao cao kiem toan dOc lap 04-05

Bao cao tS, la an toan tai &lath a duce ki6m toan 06-13

1

CONG TY CO PHAN CHUNG KHOAN DAU KR!

S6 18 14 Thuang Kiet, Hoan Mem, Ha N0i, CHXHCN Viet Nam

BAO CAO CiJA BAN GIAM DOC

Ban Gam doc COng ty CO phdri Chang khoan Den khi (sau day goi tat la "Cong ty") trinh bay Bao cao cua minh va Bao cao tS/10 an toan tai chinh cua Cong ty tai thai diem 31 thang 12 nom 2017.

CONG TY

COng ty Co plan Chang khoan Dan khi &roc thanh lep va heat dOng theo Gay phdp hog dOng kinh doanh chfmg khoan s6 26/UBCK-GPHDKD do Uy ban Chang khoan Nha ntrac cap ngay 19 thang 12 nom 2006 va Gay phdp diet' chinh s6 15/GPDC-UBCK do Uy ban Chang khodn Nha nuac cap ngay 18 thang 02 nom 2011.

Try se( caa aing ty S6 18 1.4 Thutmg Kiet, Han Mem, HA Ni, CHXHCN ViOt Nam.

HOI BONG QUAN TRI, BAN GIAM DOC VA BAN KIEM SOAT

Cac thanh vien caa HOi d6ng Quart tri trong nom va tai ngay lap bao cao nay bao gem:

Ong Nguyen Anh Tudn Chit tich

Ba HoAng Hai Anh Uy vien

Ong Trinh The Phucmg Uy vien

Ong Dao Qu'ac Bao Uy vien

Ong Pham Anh Dirc IJy vien

Cac thanh vien dm Ban Giam doe da dieu hanh Cong ty trong nom va tai ngay lap bao cao nay bao g6m: Ba Hoang Hai Anh Giam crec

Ong Tan Hang Dan Pito Giam d6c Nghi the dO huu tri ngay 01/10/2017

Ong Nguyen Xuan Hung PhO Ginn► d'ac

Ong Dang Minh Quang Ph() Giam doe

BA Thai Viet Anh Ph6 Giam doe Mien nhiem ngay 25/05/2017

Cac thanh vien dm Ban Kam soot bao gem:

Ong Nguyen Van Nhiem Tnrang ban

Ong BIM The Anh Uy vien

BA Pham Thu Thay Uy vien

KIEM TOAN VIEN

Cong ty TNHH Hang Kiem toan AASC da thyv hien kiem toan Bao cao an toan tai chinh cho Cong ty.

CONG BO TRACH NHItM CUA BAN GIAM DOC DOI VOI BAO CAO TY Lt AN TOAN TAI CHiNH

Ban Giam doe Cong ty dam bao rang N thong thong tin va he thong ki'em seat nOi b0 throe xay dIrng va duy tri de darn bao ty 10 an toan tai chinh dugc phan anh trung thIrc, hop ly tai bdt cu thai diem nao theo nhting yeu eau dm Thong to so 87/2017/TT-BTC ngay 15 thang 08 nom 2017 dm BO Tai chinh quy dinh chi fiat' an toan tai chinh va bien phdp xir ly doi vai cac to chac kinh doanh thong khoan kitting dap *lig cat chi tieu an toan tai chinh.

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Ban Giam dc

CONG TY CO PHAN CHUNG KHOAN DAU KHI

S6 18 14 Thutmg Ki8t, Hoan Kiem, Ha NOi, CHXHCN Viet Nam

Ban Giam de Cong ty cam ket da Man tha nhang yeu cau cua Thong tu sO 87/2017/TT-BTC ngay 15 thong 08 nom 2017 dm BO Tai chinh quy dinh chi tieu an town tai chinh va bin phap xir ly dOi vai cac tO chirc kinh doanh chirng khoan khong dap img cac chi tieu an town tai chinh trong vi8c tap va trinh bay Bao coo tS, 18 an town tai chinh tai ngay 31 thong 12 nom 2017.

Cam ket khae

Ban Giam dc cam k6t rang Cong ty tuan th6. Nghi dinh 71/2017/ND-CP ngay 06/06/2017 hisCfng dAn ve quan tri c6ng ty Up dung dOi vai cong ty dai chimg va C8ng ty khOng vi pham nghTa vu ding b6 th6ng tin theo quy dinh tai Th6ng tu s6 155/2015/TT-BTC ngay 06/10/2015 eta BO TM chinh huong dgn cong bO thong tin ten Thi twang chimg khoan.

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BAO CAO KIEM TOAN DOC LAP

Kinh Quy Co don, HQi &Ong Quin va Ban Giam doe Cong ty Co pain Chung khodn Dan Mil

ChtIng toi dd kiem toan Bao cal) t9 le an toan tai chinh tai th6i diem 31 thang 12 nam 2017 kern theo cua C6ng ty Co phan Chimg khoan Dau khi &roc lap ngay 28 thang 03 nam 2018, tir trang 06 den trang 13, dd. dtroc Ban Giam doc cua C6ng ty Co phan Chimg khoan Dau khi lap theo cac quy dinh ve lap va trinh bay bao cao tai Thong to s6 87/2017/TT-BTC ngay 15 thang 08 nam 2017 dm BO Tai chinh quy dinh chi tieu an toan tai chinh va bien phap xu 19 deii vai cac to chirc kinh doanh chimg khoan khong dap Ung cac chi tieu an toan tai chinh.

Traeh nhiem dm Ban Giant de

Ban Gam doc °ling ty chiu trach nhiem ve viec lap va trinh bay BA° cao t9 re an toan tai chinh cua Cong ty theo cac quy dinh phap ly ve lap va trinh bay bdo cao tai Th6ng to so 87/2017/TT-BTC ngay 15 thang 08 nam 2017 cila BO TAi chinh quy dinh chi tieu an toan tai chinh va bien phap xir 19 dOi vai cac t6 chirc kinh doanh chting khoan khong dap img cac chi tieu an toan tai chinh va chiu trach nhiem ve kiem soat nOi b0 ma Ban Giam doc xac dinh la can duet a dam bao cho viec lap va trinh bay Bao cao ty le an toan tai chinh IchOng co sai sot tong yen do gian Ian hoac nham

Traeh nhiem cua Kiem toan vien

Trach nhiem cita chfing toi la dua ray kiL ve Bao cao t9 le an toan tai chinh dua tren ket qua eta cuOc kiem toan. .04

Chung toi da tien hanh kiem toan theo Chuan muc kiem toan Viet Nam so 800 - "Ltru 9 khi kiem toan bao cao tai chiral &roc lap theo khuon kh6 ve lap va trinh bay bao cao tai chinh cho muc dich dac bier va cac Chuan muc kiem toan Viet Nam khac co lien quan. Cac chuan muc nay yeu cau chUng toi than thu chuan muc va cac quy dinh ve dao dire nghe nghiep, lap ke hoach va thuc hien cuec kiem toan dat &roc su dam bao hop 19 ve viec lieu Bao cao t9 •1.191 le an toan tai chinh cua Cong ty co con sai sot tong yeu hay khong. OAN

COng viec kiem toan bao g8m thuc hien cac thu tut nham thu thap cac bang chimg kiem toan ve cac so lieu va thuyet mink tren Bao cao t9 re an toan tai chinh. Cac thin tuc kiem toan &roc lua then Ara tren xet doan eta kiem toan vien, bao g6m danh gia rui ro c6 sai sot tong yen trong Bao cao t9 le an toan tai chinh do gian Ian hoot nham lan. Khi thuc hien danh gia cac rdi ro nay, kiem toan vien da xem xet kiem soot nOi b0 cua C6ng ty lien quan den viec lap va trinh bay Bao cao t9 le an toan tai chinh trung thuc, hop 19 nham thiet ke cac thu tuc kiem toan phn hop vai tinh hinh thuc ye, tuy nhien khong nham muc dich dua ray kiL ve hieu qua dm kiem soot nei b0 cUa Citing ty. C6ng viec kiem toan cling bao gem danh gia tinh thich hop dm cac chinh sach ke toan &roc ap dung va tinh hop 19 cua cac trac tinh ke toan cila Ban Giam d6c cling nhu danh gia viec trinh bay tong the Bao cao t9 re an toan tai chinh.

Ming toi tin tuong rang cac bang chimg kiem toan ma chtng toi da thu thap &roc IA day du va thich hop lam co• s6 .•11

cho y kien kiem toan cua chimg toi.

Y kien efia Kiem than vien

Theo 9 kien cua chung toi, Bao cao t9 le an toan tai chinh cua Cong ty Co phan Chfrng khoan Dau khi tai thai diem 31 thang 12 nam 2017 da dugc lap ten cac Ichla canh tong yeu, tuan thu theo cac quy dinh ve lap va trinh bay bao cao tai Thong to s6 87/2017/TT-BTC ngay 15 thang 08 nam 2017 dm BO Tai chinh quy dinh chi tieu an toan tai chinh va bien phap xa 19 del vo•i cac to chirc kinh doanh chimg khoan khong dap ling cac chi tieu an toan tai chinh.

T: (84) 4 3824 1990 F: (84) 4 3825 3973 1 Le Phung Hieu, Hanoi, Vietnam A member of HLB International

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HANG KIEM TOAN AASC

4

Chinh sach ke toan

Ithong phu nhan y kien neu ten, chimg toi Ian y ngtdri doc rang Bao cao ty le an toan tai chinh nay duoc lap de ginp Cong ty Co phan Chang khoan Ddu khi dap ang cac you cL cua ca quan quan ly Nha nuac. VI the, Bao cao ty le an toan tai chinh nay c6 the khong pht hop de sir dpng cho muc dich khac.

Van a khac

Cong ty Co phan Ching khoan DL khi da lap met be Bao cao tai chinh cho nam tai chinh ket dine ngay 31 thong 12 nam 2017 theo Chun mgc ke toan, Che de Ice toan Viet Nam ap dung dOi vai ding ty chimg khoan va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh va chnng toi da phat hanh bao cao kiem toan rieng ve bao cao tai chinh d6 cho Cong ty Co OIL Ching khoan DL khi vao ngay 28/03/2018.

Co• 1 Hang Kim than AASC

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Vfi Xuan Bien Pho Tong Giam dOc

Giay chang nhan dang ky hanh nghe kiem toan SO: 074372018-002-1

Ha Nov, ngay 28 thcing 03 nam 2018

Truong Thj Hoai Anh Kiern town vien Gidy chfrng nhan dang Icy hanh nghe kiem toan S6:2446-2018-002-1

IN

5

CONG TY CO PHAN CH-UNG ICHOAN CQNG HOA XA HOT CHU NGHIA VItT NAM DAU Kill DOe lap - Ty do - Hanh phfie

V/v: Bao cao tS, ld an toan tai chinh

Kinh ty ban Chirng khoan Nha mac

BAO CAO TY Lt. AN TOAN TAIL CHiNH Tgi Mai dam 31 Mang 12 nam 2017

Chang Vol cam doan rang:

(1) Bdo cao dirge xay dung ten ca so s6 li'du dtro.c cap nhat tai ngay lap bao cao theo dung quy dinh tai Thong hr s6 87/2017/TT-BTC ngay 15/8/2017 cua BO Tai chinh quy dinh chi deli an tan tai chinh va bin phap xir 15, dOi veri cac t8 chtk kinh doanh cluing khoan khong dap Ong cac chi tidu an toan tai chinh;

(2) Doi vai nhtmg van de c6 the anh hung den tinh hinh tai chinh cfra COng ty phat sinh sau ngay lap bao cao nay, chfing toi cap nhat trong bao cao tiep theo;

(3) Chung toi xin hoan toan chiu trach nhidm tnrac phap luat ve tinh chinh xac va trung thyc cua n0i dung bao cao.

Dinh Thi Lan Phirong Ke toan truang

Dinh Thi Thu Hien Ph6 Rang phu trach Phang Quan tri Rini ro va Kiem soat NOi 1)0

PHO G1AMD6C

Aikin/lenct Ha Ni,O ngay 28 thang 03 nil m 2018

CONG TY CO PHAN cHtrNG KHOAN DAU KHI

SO 18 LY Thing Kiet, Hoan Kiem, Ha Nei, CHXHCN Viet Nam

Bao cao ty 1 an toan tai chinh Tai thai diem 31 thang 12 nam 2017

BAO CAO TY Lt AN TOAN TAI CHiNH Tigethoidiim 31 thdng 12 nam 2017

I. BANG TINH VON KHA D NG

STT NQI DUNG VON KHA DUNG

Von WA Ong Khoan giam trir Khoan tang them A NGUON VON CHU SO lin (1) (2) (3) 1 VOn Op cita chit so hat khong bao Om co phd'n

tru dai hoan lai (nett c6) 598.413.000.000 2 Thang du von c6 phAn khong bao Om co phAn

uu clai hoan Iai (neu co) 67.439.970.360 3 CO phieu quy -

4 Quyen chon chuyen dOi trai phieu - Cu phAn von - 5 VOn khac cud chit s& hint - 6 Chenh lech clanh gia tai san theo gid tri hqp 1Y (12.500.000.000) 7 Quy du trir bó sung von dieu re 3.375.291.013 8 Quy du phOng tai chinh va rdi ro nghiep vu 3.364.941.013 9 Quy khac thuOc On chit sa hau - 10 Lgi nhudn chua phan phi (51.946.639.512) 11 SO du du phong suy giam gia tri tai san 11.886.030.466 12 Ch8nh lech danh gia tai tai san CO dinh - 13 Chenh lech ty gid hOi doai - 14 Cdc khoan ng co the chuyen dOi -

15 Toan be phan giam di hoac tang them dm cac chimg khoan tai chi tieu au to tai chinh -

16 Von khdc (neu 0) - 1A Wing 620.032.593.340 B TM san ngin han I TM san tai chinh 1 Tien va cac khoan twang throng tien

2

Cac tai san tai chinh ghi nhAn th6ng qua lai/ITO (FVTPL) - Chirng khoan tiem An rui ro thi trugng - Chimg khoan bi giam trir kh6i von kha dung -

3

Cac khoan Au to nAm Oa den ngay dao han (HTM) - Chirng khoan tiem an rai ro thi truang - Chirng khoan bi giam trir kh6i von kha dung -

4 Cdc khoan cho vay

5 Tai san tai chinh san sang de ban (AFS) - Chirng khoan tiem An rid ro thi tnremg - Chimg khoan bi giam trir khai von kha dung -

6 Du phong suy giam gia tri cac tai san tai chinh va tai san the chap Cac khoan phai thu (Phai thu ban cac tai san tai chinh; Phai thu va du thu di tire, tin Iai tit cac tai san tai chinh)

CONG TY CO PHAN CHUNG KHOAN DAU KIll

86 18 14 Thtrang Kiet, Hoan Kiem, Bao coo ty le an toan tai chinh Ha Noi, CHXHCN Viet Nam Tai thai diem 31 thong 12 nom 2017

BAO CAO TY LE AN TOAN TAI CHINH Tai thoi dam 31 theing 12 nom 2017

I. BANG TINH VON KHA DUNG

STT NO! DUNG VON KIIA DUNG

VOn kha dyng Khoan giam trir Khoan tang them 7 - Cac khoan phai thu cO thai han thanh toan can

10 tir 90 ngay tra xu6ng - Cac khoan phai thu c6 thai han thanh toan con lai ten 90 ngay 282.659.600 -

8 Chirng quyen co boo dam chira phut hanh het

9

Cluing khodn ca sa phuc IN muc dich phong ngira rid ro khi phut hanh chirng quyen co boo dam -

10

Phai thu cac dich vu ding ty chirng khoan cung A cap

- Cac khoan phai thu co thai han thanh toan can lai tir 90 ngay tra xuong - Cac khoan phai thu co thai han thanh toan can lai tren 90 ngay 500.956.519

11

Phai thu not 1)0 ngan han - Phai thu not 1,0 co thai han thanh toan can lai tir 90 ngay tra xugng - Phai thu not 1)0 có thai han thanh toan can lai tren 90 ngay -

12

Phai thu ve 16i giao dich cluing khoan - Cac khoan phai thu c6 thai han thanh toan can lai tir 90 ngay tra xu6ng - Cac khoan phai thu co thai han thanh toan can lai tren 90 ngay -

13

Cac khoan phai thu khac - Phai thu khdc có thai han thanh toan can lai to 90 ngay tra xu6ng - Phai thu khac co thai han thanh toan can lai tren 90 ngay 5.270.326.997

14 Dy phong suy giam gid tri cac khoan phai thu II Tai san ngin han khic -

1

Tam img

- Tam img ca thai han hoan Ong can lai tir 90 ngay tra xu6ng

- Tam frng do thai han hoan img can lai tren 90 ngay 263.985.000

2 Vat tir van phong, Ong cu dung ca 461.344.516

3 Chi phi tra truOc ngan han 197.284.341

4 Cam c6, thg chap, 14 qu5", 14 urge ngan han -

5 Thug gid tri gia tang cluac khan tar -

6 Thug va cac khoan khac phai thu Nha nuac - 7 Tai san ngan han khdc 3.006.581.421

8 Dy phong suy giant gia tri tai san ngan hart khac - 1B 'Ding 9.983.138.394

8

CONG TY CO PHAN CHUNG KHOAN DAU KHX

SO 1814 Thtremg Kiet, Hoan Kiem, Bao cao ty 4' an toan tai chinh Ha NQi, CHXHCN Viet Nam Tai theii diem 31 thang 12 nam 2017

BAO CAO TY LE AN TOAN TAI CHINH Tgi thbi aijnz 31 thong 12 nein: 2017

I. BANG TINH VON KHA DUNG

STT NOI DUNG VON KHA DUNG

Vo'n kha dung Khan gram trir Khoan tang them

C Tai san dai han I Tai san tai chinh dai han 1 Cac khoan phai thu dai han - 2 Cdc khoan du tu

2.1 Cac khoan du tu n&m gift den ngay ddo han - Chimg khoan tiem An rai ro thi tnrerng • - Chting khoan bi giam tit khoi von Icha clung -

2.2 D'au tu vao ding ty con - 2.3 Dau tu vao cong ty lien doanh, lien ket - 2.4 DAu tu dai han khac - II Tai san co Binh 789.293.398 III Bit Ong san (Ian tn. - IV Chi phi xay dkmg co' ban do' dang - V Tai san dai han khac 1 CAm c6, the chip, Icy quy, Icy urge dai Ilan 1.424.890.000

2 Chi phi tra tithe dai han 9.788.465.185 3 Tai san thue thu nhap hoan lai - 4 Tien nOp Quy ho tro thanh toan 10.298.784.012

5 Tai san dai hp khac - VI Du phong suy gram gia tri tai san dai ban

Cac chi tieu tai san bi coi la khoan ngoai tit, cO Y kien trai ngtroc hoac tir chi dua ray kin tai bao cdo tai chinh da ducic kiem town, soar xdt ma khong hi tinh giam trir theo quy dinh tai Dieu 5 -

1C TOng 22.301.432.595 D TM san ky quy dam bao 1 Gia tri 14 quy

1.1

Gia tri clang Op vao quy 11'6' try thanh toan dm Trung tam Luu IcY chUng khoan (cloi vai thi truing chimg khoan phai sinh) -

1.2

Gia tri d6ng g6p yap quy VI trir dm &Si tdc thanh toan trung tam d6i vOi Id th6 ma dm chinh thanh vien bit trir (ai vai thi tnrerng chirng khoan phai sinh) _

1.3

Khoan IcY quy bang tien va gia tri bao lanh thanh toan dm ngan hang khi phat hanh chang quyen co bao dam -

2 Gia tri tai san bao dam cho cdc nghTa IN phai tra cO theri han can lai tren 90 ngay -

1D Tiling -

VON KHA DUNG =1A-1B-IC-ID 587.748.022.351

9

CONG TY CO PHAN CHONG KHOAN DAU Kill

Se 18 Ly Thtrang Kiet, Hoan Kiem, Ha Nei, CHXHCN Viet Nam

Bari cao t .S, le an tan tai chinh Tai thOi diem 31 thang 12 nam 2017

BAO CAO LE AN TOAN TAI CHINH Tyi thol (Elm 31 thdng 12 clam 2017

II. BANG TINH GIA TRI Rill RO A RITJI RO Tiff TRUbNG

Cac hang rnyc &Au tu. He s6 riii ro Quy ma rill ro Gia tri rill ro (1) (2) (3) = (1) x (2)

I Tan va ac khan ttrcrng ducrng tan, ding cu thi tru*ng tan to - 1 Tien mat (VND) 0% 51.187.862.886 - 2 Cac khan tuong throng tan 0% 100.000.000 - 3 Giay to co gia, Ong cu chuyen nhtrong tren thi

truOng tien te, chirng chi tan giri 0% - - II Trai ph4u chinh phii - 4 Trai phieu Chinh phil khong tra lai 0% - - 5 Trai phieu Chinh phi' tra iai sudt cuong phieu

5.1

Till phieu Chlnh phi) (bao g6m cong trai va trai phieu Ong trinh a phat hanh ft-0c day), Trai phieu Chinh phis cac ntrac thuOc khei OECD hoac dugc bao lanh b&i Chinh phi' hat Ngan hang Trung wing oh cac nu& thuec khoi nay, Trai phieu dugc phat hanh bari cac tó chirc quOc to IBRD, ADB, IADB, AFDB, EIB va EBRD 3%

III Trai phieu doanh nghqp -

6

Trai phieu niem yet co thbi gian ddo han can lai dtrai 1 nam, ke a trai phieu chuyen di 8% - - Trai phieu niem yet co thOi gian dao han con lai tir 1 den dudi 3 nam, ke ca trai phieu chuyen di 10% Trai phieu niem y6t co thOi gian ddo hp dm lai tir 3 den dual 5 nam, Ice ca trai phieu chuyen a 15% - - Trai phieu niem yet co thOi gian ciao han con lai tir 5 nam trer len, ke ca trai phieu chuyen di 20% - -

7

Trai phieu khong niem yet co thoi gian ddo han con lai dudri 1 nam, ke ca trai phieu chuyen doi 25% - -

Trai phieu khong niem yet co thOi gian dao han don lai tit 1 den chroi 3 nam, ke ca trai pilau chuyen d6i 30%

Trai phieu khong niem yet co thari gian ciao han con lai tir 3 den dual 5 nam, Ice ca trai phieu chuyen cl6i 35% - -

Trai phieu !thong niem yet co thei gian dao han con lai tir 5 nam trer len, ke ca trai phieu chuyen del 40% - -

IV Co phieu 49.601.428.249 8 CO phieu pho thong, c6 phieu tru dai dm cac to

chirc niem y6t tai SO Giao dich Chimg khoan HO Chi Minh; thing chi ciltqf ma 10% 10.947.515.650 1.094.751. 65

9 Co phieu pho thong, co phieu tru dai dm cac to chirc niem yet tai SO Giao dich Chung khan Ha NOi . 15% 13.930.791.500

) 2.089.618.25

10

CONG TY CO PHAN CHUNG KHOAN DAU KIII so 18 Ly Thugng Met, Hoan Kiem, Ha N0i, CHXHCN Viet Nam

Bac) cao tj, Ile an tan tai chinh Tai thOi diem 31 thang 12 nam 2017

BAO CAO Ti?" Lt. AN TOAN TAI CHINH Tai thOl clam 31 tilting 12 ncim 2017

II. BANG TINH GIA TRI RUI RO A ROI RO THI TRIYONG

Cac hang myc du fir , , He A red ro Quy mo riii ro Gia tri rill ro (1) (2) (3) = (1) x (2)

10 CO phial pito thong, co phieu uu dai cac ding ty dai ch6ng chua niem y6t, (fang kY giao dich qua he thong UpCom 20% 5.019.350.500 1.003.870.100

11 CO phieu ph6 thong, co phieu uu dai cila cac ding ty dai chting da clang Icy ltru Icy, nhung chua niem yet hoc (fang Icy giao dich; co phieu Bang trong dot phat hanh fan du (IPO) 30% - -

12 CO phieu dm cac Ong ty dai ch6ng khac 50% 90.826.375.718 45.413.187.859 V Chfrng chi quy dau tir chirng khan - 13 Quy dai chting, bao gOm ca. Ong ty (fail to chimg

khoan dai chting 10% - - 14 Quy thanh vien, ding ty dau to chimg khodn rieng

le 30% - - VI Chimg khan bi han the giao dich 1.302.250 15 Chirng khoan bi tam ngirng giao dich 40% - - 16 Cluing khoan bi hi.ty niem yet, hily giao dich 50% 2.604.500 1.302.250 VI Chirng khan phai sinh - 17 Hop long tucmg lai chi s6 co phieu 8% - - 18 Hop clOng tucmg lai trai phieu chinh phit 3% - - VII Chirng khan khac 95.359.120.000

19 CO phan, phan yen g6p va cac loci chirng khoan khac 80% 119.198.900.000 95.359.120.000

20 CO phieu niem y6t tren cac thi trutmg nu& ngoai thus c chi so dat chuan 25% - -

21 Co phieu niem y6t tren cac thi trtrOng nage ngoai kh6ng thuOc cac chi so dat chuan 100% - -

22 Chung quyen co bao dam niem yet tren SO giao dich Chting khoan Thanh ph6 HO Chi Minh 8% - -

23 Chung quyen c6 bao dam niem y6t ten SO giao dich Chun khodn Ha NOi 10% - -

24 Chung quyen c6 bao dam do cong ty chang khoan phat hanh - -

25

Chirng khoan hinh thanh tir hoat Ong phOng ngira r6i ro cho chUng quyen c6 bao dam do cOng ty chimg khoan da phat hanh (tnrOng hcrp chimg quyen CO bao darn khong c6 lai) - -

26

Phan chenh Lech gia gia tri chUng khoan cc set &mg de phOng ngtra rui ro va gia tri chirng khodn cc sir can thiet d phong ngira r6i ro cho chting quyen c6 bao dam - -

I Rid ro tang them (neu co) (throv xac dinh tren co. so' yen chii so' ham di trich lap day da cac khan dtr phong) -

A TONG GIA TRI RU! RO THf TRU-ONG (A= I+II+III-FIVA-V+VI+VII+VIII) 144.961.850.499

11

CONG TY CO PHAN CHfrNG KHOAN DAU KHI

SO 18 LY Thubrig Kik Hoan Bao cao ty re' an toan tai chinh Ha NO1, CHXHCN V* Nam Tai thai diAm 31 thang 12 nam 2017

BAO CAO TY Lt AN TOAN TA! CHINH Tai di'dm 31 timing 12 neim 2017

II. BANG TiNH GIA TRI RiJI RO B Rill RO THANH TOAN

Loai hinh giao dich Gia tri rill ro (VND) Tiling gia tri rid

(1) (2) (3) (4) (5) (6) ro I Rid ro trtrov thai han thanh toan 2.406.084.453

1 Tien giri có kY han, cac khoan ti6n cho vay khong có tai san bao dam va cac khoan phai thu tir hoar dOng giao dich va nghie'p vu kinh doanh chimg khoan va cac khoan muc tiC'm An rai ro thanh toan khdc - 265.215.521 - - 9.724.562 2.131.144.370 2.406.084.453

2 Cho vay tai san tai chinh/Cac thOa thuan kinh t' co cling ban chat - - - - - - -

3 Vay tai san tai chinh/Cac thOa thuan kinh to có ding ban chat - - - - - - -

4 Hop &mg mua tai san tai chinh có cam ke't ban lai/Cdc thOa thuan kinh t6' co ding ban chat - - - - - - -

5 Hop &mg ban tai san tai chinh CO cam ket mua lai/Cdc thoa thuan kinh to co cling ban chat - - - - - - -

H Rfia ro qua thOi hall thanh than 18.279.323.251 Thiri gian qua Ilan He so rill ro Quy mo rfii ro Gia tri riii ro

1 Tir 0 &it 15 ngay sau thai han thanh toan, chuye'n giao chirng khoan 16% - - 2 Tir 16 an 30 ngay sau thai Ilan thanh toan, chuye'n giao chimg khoan 32% - - 3 Tir 31 den 60 ngay sau thiyi han thanh toan, chuyen giao chimg khoan 48% - - 4 Tir 60 ngay tar len sau thai han thanh toan, chuye'n giao chimg khoan 100% 18.279.323.251 18.279.323.251 HI Rfii ro tang them (neu co) - B TONG GIA TRI RiJI RO THANH TOAN (B=I+II+III) 20.685.407.704

12

1 -, V) ''...-'• C.) 1:::11

) IN

Dinh Thj Thu Hien Pito Phang phu trach Phong Quan tri Rui ro va Kim soat Nal ha

PHO GI M

tilwyjm, .4(:tan/

Ha NOi, ngay 28 thong 03 nam 2018

13

CONG TY CO PHAN CHUNG KHOAN DAU KHI

S6 18I4 Thuang K*, Hoan Kiem, Ha Ni,a CHXHCN Viet Nam

Bao ego ts, Ie an than tai chinh Tai thoi diem 31 thang 12 nam 2017

BAO CAO TY Lt. AN TOAN TAI CHiNH TO then dilm 31 thdng 12 num 2017

II. BANG TINH GIA TRI MI! RO C RUI RO HOAT BONG (TINH TRONG VONG 12 THANG) Gia tri rill ro I TOng chi phi host dOng phat sinh trong Ong 12 thang 73.558.666.569

II

Cac khoin giam trir khoi tang chi phi (11.902.707.900) 1. Chi phi khau hao 506.749.433 2. Chi phi/Hoan nhap du phOng suy giam gia tri cac tai san tai chinh va tai san th6 chap (14.138.078.713)

- 3. Chi phi/Hoan nhap du phong suy giant gia tri cac tai san tai chinh dai han 4. Chi phi/Hoan nhap du phOng suy giam gia tri cac khoan phai thu 1.728.621.380 5. Chi phi/Hoan nhap du phOng suy giam gia tri tai san ng&I han khac - 6. Chi phi/Hoan nhap du phOng suy giam gia tri tai san clai han -

III Tong chi phi sau khi giam trir (III = I — II) 85.461.374.469 IV 25% fang chi phi sau khi grain trir (IV = 25% III) 21.365.343.617 V 20% VOn phap dinh cda to civic kinh doanh chil-ng khoan 60.000.000.000 C TONG GIA TRI RUI RO HOAT DONG (C=Max (IV, V)) 60.000.000.000 D TONG GIA TRI RUI RO (A+B+C) 225.647.258.203

III. BANG TONG H CAC CHI TItU Rill RO VA VON KHA DUNG STT Cac chi ti'eu Gia tri riii ro/vOn kha dung Ghi chit (neu co) 1 Tong gid tri rid ro thi twang 144.961.850.499 2 Tong gia tri rai ro thanh town 20.685.407.704 3 Tang gia tri rdi ro boat clang 60.000.000.000 4 Tang gia tri riii ro (4=1+2+3) 225.647.258.203 5 Win kha dung 587.748.022.351 6 TS, le Wm kha dung (6=5/4) 260%

Dinh Thi Lan Phtrcrng Ke toan throng