congtvco phanchlrng khoan rongviet bao cao tyle...

CONG TV co PHAN CHlrNG KHoAN RONGVieT

BAo cAo TY Le AN ToAN TAl cHiNHT~I NGAv 31 THANG 12 NAM 2017

CONG TV co PHAN CHlrNG KHOAN RONG VieT

BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAv 31 niANG 12 NAM 2017

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Ml,JCLl,JC TRANG

Thong tin v~ doanh nghi~p 1

Bao cao cua Ban Tong Giarn doc 2

Bao cao kiem toan doc I~p 3-4

Bao cao ty I~ an toan tai chinh 5 - 13

Thuyet minh bao cao ty I~ an toan tai chinh 14 - 29

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CONG TV cO PHAN CHlrNG KHOAN RONG VieT

THONG TIN V~ CONG TV

Gi~y phep thanh IfPva hoat dQng So 32/USCK-GPH£>KD do Oy ban Ch(J'ng khoan Nha nuoc cap ngay

21 thanq 12 narn 2006. Gi~y phep thanh lap va heat dong da dU'c;>'cdi~u chinh nhi~u 1~1n va Ian gan nh~t so 09/GP£>C-USCK ngay 25thanq 1 narn 2018.

HQi £)Ong Quan tr] eng Tran Le Nguyen cno ticheng Nguyen Mien Tu~n Ph6 cno ticheng Nguyen Hi~u Thanh vieneng Kelly Yin Hon Wong Thanh vienSa Pharn My Linh Thanh vien (tCPngay 23.3.2017)eng £>130Hong Chau Thanh vien (tCPngay 23.3.2017)eng VO Long Nguyen Thanh vien (tCPngay 23.3.2017)eng Nguyen Thuc Vinh Thanh vien (d~n ngay 23.3.2017)eng Ton Th~t Dien Khoa Thanh vien (d~n ngay 23.3.2017) ...Sa Nguyen NCPTU'ang Oanh Thanh vien (d~n nqay 23.3.2017) .1

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Ban £)i~u hanh eng Nguyen Hieu Tong Giarn doc Neng Nguyen Minh Nhut Ph6 Tong Giarn doceng Nguyen Chi Trung Ph6 Tong Giarn doc "FSa Nguyen Thi Thu Huyen Ph6 Tong Giarn doc

,~

(tCPngay 18.4.2017)eng Le Minh Hien Giarn doc Tai chlnh -

kiem K~ toan trU'ong

NgU'ai d,i di~ntheo phap IUft eng Tran Le Nguyen cno tich

Trl.l so chinh Tang 1-2-3-4, Toa nha Viet DragonSo 141 £)U'ang Nguyen Du, Qu~n 1Thanh pho Ho Chi Minh, Viet Nam

Cong ty ki~m toan Cong ty TNHH PwC (Viet Nam)

1


TRAcH NHleM CLJABAN TONG GIAM eoc £)61Val BAo cAo TV Le AN ToAN TAl cHiNH

NglJ'ai dc;lidien theo phap luat cua Cong ty Co phan Chll'ng khoan Rang Viet ("Cong ty") llY quyen choBan Tong Giarn doc chiu tracn nhiern lap va trinh bay bao cao ty Ie an toan tai chlnh tal ngay 31 thang12 narn 2017 ("Bao cao") phu hop voi Thong tu 87/2017/TT-BTC ngay 15 thanq 8 narn 2017 ("ThOngtu87/2017ITT-BTC") do BOTai Chfnh ban hanh va cac quy dinh phap 19 co lien quan ap dunq cho caccong ty chlrng khoan dang hoat dong tai Viet Nam. Trong viec lap Bao cao nay, Ban Tong Giarn doc canphai:

• chon lila cac chlnh sach kt§toan phu hop va ap dunq mot each nh~t quan; va• thl,l'chien cac xet dean va lJ'cYctlnh mot each hop 19 va than tronq.

Ban Tong Giarn doc Cong ty chju trach nhiem dam bao rang cac so sach kt§toan dung dan da dlJ'Q'Cthit§tI~p va duy tri de the hien ty Ie an toan tai chfnh clla Cong ty vcYiSl,l'chfnh xac hQ'p19 tc;limoi thai diem vade lam cO'sa I~p Bao cao tuan thu theo cO'sa I~p va cac chfnh sach I~p bao cao ty Ie an toan tai chfnhdlJ'Q'ctrinh bay a Thuyt§tminh so 2 va so 3 cua Bao cao. Ban Tong Giam doc Cong ty cOngchiu trachnhiem doi vcYiviec bao ve cac tai san cua Cong ty va thl,l'chien cac bien phap hQ'p19 de phOngng(J'avaphat hien cac gian I~n va cac sai sot khac.

PHE DUVeT BAo cAo TV Le AN ToAN TAl cHiNH

:(

i...\l

Nguyen Hit§uTong Giam doc

Thanh pho Ha Chf Minh, Viet NamNgay 8 thang 3 nam 2018

2

1pwc ~(

BAo cAo KIt:M ToAN DOC LAp mYI co DONG CUACONG TY co PHAN CHtfNG KHOAN RONG VI~T

Chung toi da kiem toan bao cao ty 1$an toan tai chfnh tal nqay 31 thanq 12 narn 2017 kern theo ("Baocao") cua Cong ty Co phan Chunq khoan R6ng Viet ("Cong ty") dU'Q'cBan Tong Giarn doc cua Cong typhe duyet vao nqay 8 thanq 3 narn 2018. Bao cao nay bao g6m bao cao ty 1$an toan tai chfnh va thuyetminh bao g6m cac chfnh sach lap bao cao ty 1$an toan tai chfnh chu yeu tCPtrang 5 den trang 29.

Trach nhiem ella Ban T6ng Giam d6c

Ban Tong Giarn doc cua Cong ty chiu trach nhiern ve viec lap va trlnh bay Bao cao phu hop voi Thongtu so 87/2017/TT-BTC ngay 15 thanq 8 narn 2017 do BO Tal chfnh ban hanh ("Thong tu 87/2017/TTBTC") quy dinh ve chi tieu an toan tal chfnh va bien phap xli Iy doi vai cac to chuc kinh doanh chungkhoan khong dap (rng cac chi tieu an toan tai chfnh va cac quy dinh phap Iy co lien quan ap dl,mg chocac cong ty chung khoan dang hO<;ltdong t<;liVi$t Nam va chiu trach nhi$m ve kiem soat noi bo ma BanTong Giam doc xac dinh la can thiet de dam bao cho vi$c I$p va trlnh bay Bao cao khong co sai sottrong yeu do gian I$n ho$c nham Ian.

Trach nhi~mella Ki~mtoan vi€m

Trach nhi$m cua chung toi la dU'a ra y kien ve Bao cao nay dl,J'atren ket qua cuoc kiem toano Chung toida tien hanh kiem toan theo cac Chuan ml,J'CKiem toan Vi$t Nam. Cac chuan ml,J'Cnay yeu cau chung toituan thu chuan ml,J'Cva cac quy dinh ve d<;loduc nghe nghi$p, I$p ke hO<;lchva thl,J'Chi$n cuoc kiem toande d<;ltdU'Q'CSl,J'dam bao hQ'p Iy ve vi$c li$u bao cao ty 1$an toan tai chfnh cua Cong ty co con sai sottrong yeu hay khong.

Cong vi$c kiem toan bao g6m thl,J'chi$n cac thu tl,JCnham thu th$p cac bang chung kiem toan ve cac soli$u va thuyet minh trong Bao cao. Cac thu tl,JCkiem toan dU'Q'c ll,J'achon dl,J'atren xet doan cua kiemtoan vien, bao g6m danh gia rui ro co sai sot trong yeu trong Bao cao do gian I$n ho$c nham Ian. Khithl,J'Chi$n danh gia cac rui ro nay, kiem toan vi en da xem xet kiem soat noi bO cua Cong ty lien quan denvi$c I$p va trlnh bay Bao cao trung thl,J'Cva hQ'p Iy nham thiet ke cac thu tl,JCkiem toan phu hQ'p vai tlnhhlnh thl,J'cte, tuy nhien khong nham ml,JCdfch dU'a ra y kien ve hi$u qua cua kiem soat noi bO cua Congty. Cong vi$c kiem toan cOng bao g6m vi$c danh gia tfnh thfch hQ'p cua cac chfnh sach ke toan dU'Q'capdl,Jngva tfnh hQ'p Iy cua cac U'ac tfnh ke toan cua Tong Giam doc cOng nhU' danh gia vi$c trlnh bay tongthe Bao cao.

Chung toi tin tU'cYngrang cac bang chung kiem toan ma chung toi da thu th$p dU'Q'c la day du va thfchhQ'p lam cO'scYcho y kien kiem toan cua chung toi.

3.....................................................................................................................................................................................................................................

: Gong ty TNHHPwG (Vi~t Nam)L{w 8, Saigon Tower, 29 Le Dufln, Qu$n 1, TP. Ho Ghi Minh, Vi~tNamfJT: +84 (28)38230796, www.pwc.comlvn

:::~-~

pwc "IID

=y ki~nella Ki~mtoan vil~n

Theo y kien cua chunq toi, xet tren cac khia canh tronq yeu, bao cao ty 1$an toan tai chinh t<;linqay 31thanq 12 narn 2017 cua Cong ty da dU'Q'cI$p va trinh bay phu hop voi Thong tu 87/20171TT-BTC va cacThuyet minh so 2 va so 3 cua BaD cao.

Thay m~tva d~i di~n eho C6ng ty TNHH PwC (Vi~tNam)

Nguyen amSo Gi~y CN £)KHN kiem toan:0849-2018-006-1ChCf ky duoc Gy quyen

So hi$u bao cao kiem toan: HCM6607Thanh pho Ho Chi Minh, ngay 8 thanq 3 narn 2018

Nguyen Thi Cam NhungSo Gi~y CN £)KHN kiem toan:2636-2018-006-1 l

;..

4

Cong ty co phin Chilng khoan Rang Vi~tSo Cong van:

CQNG HoA xl HQI CHU NGHIA VieT NAMDQc I,p - Tif do - Hanh phuc

V/v: Bao CaDty 1$an toan tal chlnh TP Ho Chi Minh, nqay 8 thang 3 narn 2018

Kinh gLPi:Uy ban Chilng khoan Nha nU'c7c

BAo cAo TY Le AN ToAN TAl cHiNHTai ngay 31 thanq 12 narn 2017

Chung toi cam doan rc1ing:

(1) BaDCaDdU'Q'Cxt?y dl,J'ngtren co sa so li$u duoc cap nhat tal ngay I~p bao CaDtheo dung quy dinhtai Thong tU'so 87/2017ITT-BTC ngay 15 thanq 8 narn 2017 cua BOTai chlnh quy dinh chi lieu antoan tai chinh va bien phap xLI'19doi v6'i cac to chuc kinh doanh ch(J'ngkhoan khong dap (J'ngcacchi tieu an toan tai chinh;

(2) DOiv6'i nh(/'ngvan de c6 the anh hU'angden tlnh hinh tai chlnh cua Cong ty phat sinh sau ngay lapbao CaDnay, chunq toi cap nhat trong ky bao cao tiep theo;

(3) Chung toi xin hoan toan chiu trach nhi$m trU'6'cphap lu~t ve tinh chinh xac va trung thl,J'ccua noidung baDCaD.

Giam dOc Tai chinh CI""./ BQph,nkiim soat nQi bQ

TOng Giam dOc

......yN),

Le Minh Hien Phan Thi Thuan HU'O'ng.

5

CONG TV co PHAN CHerNG KHOAN RONG VieT


I. BANG TiNH VON KHA DVNG

NQIDUNGITKhoan tang

'.,

Cac thuyet minh tCrtrang 14 den 29 la mot phan cau thanh cua BaD CaD nay.

6


BAo cAo TV LE AN ToAN TAl cHiNHT~I NGAv 31 niANG 12 NAM 2017

I. BANG TiNH VON KHA DVNG (ti6p thea)

TT NOIDUNG

6~

7 .'.\'J,~

Cac thuyet minh tLl'trang 14 den 29 113mot phan cau thanh ella Bao cao nay.

7

-------------------------------------------------------------------- - . ---- -


BAo cAo rf LE AN ToAN TAl CHiNHT~I NGAv 31 niANG 12 NAM 2017

I. BANG TiNH VON KHA DVNG (tiip theo)

TT NQIDUNG

baolanhthanhtoanco bao dam

Cac thuyet minh tLl' trang 14 den 29 la mot phan dIU thanh cua Bao cao nay.

8

CONG TV co PHAN CHlrNG KHOAN RONGVieT

sAo cAo TV LE AN ToAN TAl CHiNHT~I NGAv 31 niANG 12 NAM 2017

II. SANG TiNH GIA TR! RUI RO

A GIA TR! RUI RO TH! TRU'O'NG

H~so

Cac h~ng rnuc d;}u tlfrui ro Quy mo rui ro Gia tr] rui ro(%)(1) (2) (3)=(1) x (2)

I. Tlen va cac khoan tlfO'ng dLPO'ngtien, con_g_cu thi trLPang tien t~ -1 Tien (VND) 0 238.873.951.937 -2 Cac khoan tU'O'ngdU'O'ngtien 0 - -3 Giay to co gia, cong cu chuyen nhU'Q'ngtren thi

tmong ti~n te, ch(rng chi ti~n gLPi 0 - -II. Trai phleu Chinh phu -

4 Trai phieu Chinh phu khong tra lai 0 - -5 Trai phieu Chinh phu tra lai suat cuonq phieu - -5.1 Trai phieu Chinh phu (bao gom cong trai va trai

phi~u cong trinh da phat hanh tnroc day), trai phieuChinh phu cac nuoc thuoc kh6i OECD hoac dU'Q'cbao lanh boi Chinh phu hoac Ngan hang TrungU'O'ngcua cac nuoc thuoc kh6i nay, trai phi~u dU'Q'cphat hanh boi cac to chCl'cqu6c t~ IBRD, ADB,IADB, AFDB, EIB va EBRD 3 - -

III. Trai phieu doanh nghi~p -6 Trai phi~u niem y~t co thai gian dao hc;1ncon l;;Ii

dU'O'i1 nam, ke ca trai phi~u chl!Y.endoi 8 - -Trai phi~u niem y~t co thai gian dao h;;lncon l;;IitCP1 nam d~n dU'O'i3 nam, ke ca trai phi~u chuyen doi 10 - -Trai phieu niem y~t co thOi gian dao h;;lncon l;;IitCP3 nam d~n dU'O'i5 nam, ke ca trai phi~u chuyen doi 15 - -Trai phieu niem y~t co thai gian dao h;;lncon l;;IitCP5 nam tro len, ke ca trai phi~u chuyen doi 20 - -

7 Trai phieu khong niem y~t co thai gian dao h;;lnconl;;IidU'O'i1 nam, ke ca trai phi~u chl!Y.endoi 25 - -Trai phieu khOngniem y~t co thai gian dao h;;lnconl;;IitCP1 nam d~n dU'O'i3 nam, ke ca trai phi~uchuyen doi 30 - -Trai phieu khong niem y~t c6 thai gian dao h;;lnconl;;IitCP3 nam d~n dU'O'i5 nam, ke ca trai phi~uchuyen doi 35 - -Trai phieu khong niem y~t c6 thai gian dao h;;lnconl;;IitCP5 nam tro len, ke ca trai phi~u chuyen doi 40 - -

IV. Co phieu 54.176.065.4958 Co phieu pho thong, co phieu U'udai cua cac to chCl'c

niem y~t t;;liSo giao dich ChCl'ngkhoan TMnh ph6Ho Chi Minh; chCl'ngchi quy mo 10 151.583.013.420 15.158.301.342

9 Co phi~u pho thong, co phi~u U'udai cua cac to chCl'cniem y~t t;;li So giao dich ChCl'ngkhoan Ha NOi 15 40.373.660.300 6.056.049.045

10 Co phi~u pho thong, co phi~u U'udai cac cong ty d;;lichung chU'aniem y~t, dang ky giao dich quaMth6ng UpCom 20 19.620.367.460 3.924.073.492

11 Co phieu pho thong, co phieu U'udai cua cac congty,d;;lichung da dang ky lU'uky, nh~ng chU'aniemyet ho~c dang ky giao dich; co phieu dang trongdQ'tphat Mnh Ifln dflu (lPO) 30 6.552.052 1.965.616

12 Co phi~u cua cac cong ty d;;lichung khac 50 58.071.352.000 29.035.676.000V. Ch(rng chi quy dau tLPch(rng khoan -

13 Quy d;;lichung, bao gom ca cong ty dflu tU'chCl'ngkhoan d;;lichung 10 - -

14 Qui( thanh vien, cong ty dflu tU'ch(rng khoan rieng h~ 30 - -

Cac thuyet minh tCPtrang 14 den 29 la mot phEmcau thanh clia Bao cao nay.

9


BAo cAo TY U:AN ToAN TAl cHiNHT~I NGAv 31 niANG 12 NAM 2017

II. BANG TiNH GIA TR! RUI RO (ti~p theo)

A GIA TR! RUI RO THI TRU'O'NG(tiep theo)H~ s6

Cae h~ng rnuc d~u tll'rui ro Quy me rui ro Gia tr] rui ro(%)(1) (2) (3)=(1) x (2)

VI. Ch(Fng khoan b] han eh~ giao dlch 131.05715 Ch(rng khoan b] tarn nglmg giao dich 40 - -16 Ch(rng khoan b] huy niern yilt, huy giao dicn 50 262.114 131.057

VII. Ch(Fng khoan phal sinh -17 HQ'pdong tU'O'nglai chi so cll phieu 8 - -

Cach tinh:Gia tr] rui ro = (Gia tri thanh toan cuoi ngay - gia tri ch(rng khoan mua vao de dam bao cho nghia VI,J thanh toanhop dong tU'O'nglai) x he so rui ro cua hop dong tU'O'nglai - Gia tr] ky quy (phan dong gop vao quy bu trlr dOivai vithe ma cua cong ty ch(rng khoan).Gia tr] thanh toan cuoi ngay = Gia thanh toan cuoi ngay x khoi 1U'Q'ngmo.

18 HQ'pdong tU'O'nglai trai phieu chinh phu 3 - -Cach tinh:Gia tri rui ro = (Gia tri thanh toan cuoi ngay - gia tri ch(rng khoan mua vao de dam bao cho nghia VI,J thanh toanhQ'pdong tU'O'nglai) x he so rui ro cua hQ'pdong tU'O'nglai - Gia tri ky quy (ph~n dong gop vao quy bu trlr doi vai vithe ma cua cong ty ch(rng khoan).Gia tri thanh toan cuoi ngay = Gia thanh toan cuoi ngay x khoi 1U'Q'ngma.VIII. Ch(Fng khoan khae 3.560.000.00019 cll ph~n, ph~n von gop va cac 10;;lich(rng khoan khac 80 4.450.000.000 3.560.000.00020 cll phieu niem yet tren cac thi trU'cyngnU'ac ngoai thuoc

25~hi so d;;ltchufm - -21 cll phieu niem yet tren cac thi tru'cyngnU'acngoai khong

100huoc cac chi so d;;ltchulln - -22 Ch(rng quyemco bao dam niem yet tren Sa giao dich

8Ch(rng khoan Thanh pho Ho Chi Minh - -23 Ch(rng quy~n co bao dam niem yet tren Sa giao dich

10Ch(rng khoan Ha Noi - -24 Ch(rng quy~n co bao dam do cong ty ch(rng khoan pMt

hanh - -Cach tinh:Gia tri rui ro = (Pox 00 x k - p, x 0,) x R - MD - -

25 Ch(rng khoan hinh thanh tlr hO;;ltdong ph6ng nglra rui rocho ch(rng quy~n co bao dam do cong ty ch(rng khoan daphat hanh (trU'&ng hQ'p ch(mg quytm co Mo dam khOngcolai) - -

26 Ph~n chenh lech gifra gia tri ch(rng khoan cO'sa dung deph6ng nglra rui ro va gia tri ch(rng khoan cO'sa c~n thietde ph6ng nglra rui ro cho ch(rng quy~n co bao dam - -

IX. Rui ro tang them (n~u co)(ClIJ'CJ'{;xac CI!nhtren coo sc)r vc5nchu sc)r hii'u CIatrich I~p ClayClucac khoan d", phong) -

M(FeGia triMa ch(Fng khoan tang Quy me rui ro

them rui ro

1 - - - -

TONG GIA TR! RLII RO TH! TRU'ONG (I+II+III+IV+V+VI+VII+VIII+IX) 57.736.196.552

Cae thuyet minh tCYtrang 14 den 29 la mot ph~1neau thanh eua Bao eao nay.

10

CONG TY cO PHAN CHllNG KHOAN RONGVieT

BAo cAo TV LE AN loAN TAl CHiNHl~1 NGAv 31 niANG 12 NAM 2017

II. BANG TiNH GIA TR! RUI RO (ti6p theo)

B GIA TR! RUI RO THANH ToAN

(Dan vi tinh: dong)Gia tr] rui ro

Rui ro tnroc thoi han thanh toan (Thuyet minh 1) 1.623.646.824Rui ro qua thai han thanh toan (Thuyet minh 2) 1.978.208.478

Rui ro tang them (Thuyet minh 3) -T6ng ghi tr] rui ro thanh toan 3.601.855.302

1. Rui ro tnfac thai han thanh toan

Gia tri rui ro (VND)T6ng gia tri rui

H~ s6 rui ro (%) ro0% 0,8% 3,2% 4,8% 6% 8%

Loal hlnh giao dich (1) (2) (3) (4) (5) (6)1 Tien gifi co ky han, cac khoan tien

cho vay khong co tai san bao dam,cac khoan phai thu tlJ' hoat dong giaodich va nghi~p vu kinh doanh ch(mgkhoan va cac khoan rnuc tiem an ruiro thanh toan khac - 885.879.924 - - - 666.275.954 1.552.155.878

2 Cho vay tai san tai chlnh/Cec theathuan kinh te co cunq ban chat - - - - - - -

3 Vay tai san tai chlnh/Cac thea thuankinh te co cunq ban chat - - - - - - -

4 HQ'p dong mua tai san tai chinh cocam ket ban 11;Ii/Cacthea thuan kinhte co cung ban chat - - - - - - -

5 HQ'p dong ban tai san tal chinh cocam ket mua 11;Ii/Cacthea thuan kinhte co cunq ban chat - - - - - 71.490.946 71.490.946

TONG RUI RO TRU'cYC THai H~N THANH ToAN 1.623.646.824

Chi tiet h~ 56 rui ro thanh toim theo doi tac dU'Q'Cxac dinh nhU'sau:

TT £)6i tac thanh toan cho Cong ty H~ s6 rui ro thanh toan(1) Chinh phu, cac to ch(Pc pMt Mnh dU'Q'cChinh phu bao lanh, Chinh

phu va Ngan hang Trung U'ang cac nU'Cl'cthuoc khoi DECO; Oy bannhan dan tinh, tMnh pho trl,l'c thuoc Trung U'ang; 0%

(2) S6>giao dich ch(mg khoan, Trung tam lU'u ky ch(Png khoan 0,8%(3) To ch(Pc tin dl,lng, to ch(Pc tai chinh, to ch(Pc kinh doanh ch(Png khoan

thanh I~p 6>cac nU'Cl'cthuoc khoi DECO va co h~ so tin nhi~m dap(Png cac dieu ki~n khac theo quy dinh noi bO cua to ch(Pc kinh doanhch(Png khoan 3,2%

(4) To ch(Pc tin dl,lng, to ch(Pc tai chinh, to ch(Pc kinh doanh ch(Png khoanthanh I~p ngoai cac nU'Cl'cDECO; ho~c thanh I~p t1;licac nU'Cl'cthuockhoi DECO va khong dap (Png cac dieu kien kMc theo quy dinh noibO cua Cong ty 4,8%

(5) To ch(Pc tin dl,lng, to ch(Pc tai chinh, to ch(Pc kinh doanh ch(Png khoanthanh I~p va h01;ltdong t1;liViet Nam 6%

(6) Cac to ch(Pc, ca nhan kMc 8%

Cac thuyet minh tl) trang 14 den 29 la mot phan cau thanh eua Bao cao nay.

11

CONG TV cO PHAN CHlrNG KHOAN RONG VII;T


II. BANG TiNH GIA TR! RUI RO (ti6p theo)

B GIA TR! RUI RO THANH ToAN (ti6p theo)

2. Rui ro qua thai han thanh toan

Thai gian qua han H~ 56 rui ro (%) Quy m6 rui ro Gia trj rui ro

Tli 0 cen 15 nqay sau therihan thanh 16toan, chuyen giao chunq khoan - -Tli 16 cen 30 ngay sau thoi han thanh 32toan, chuyen giao chunq khoan -Tli 31 cen 60 ngay sau thoi han thanh 48toan, chuyen giao chung khoan - -Tli 60 ngay treYci 100 1.978.208.478 1.978.208.478

iTONGRUI RO QUA THai H~N THANH TOAN 1.978.208.478

Therihan thanh toan/nhan chuyen giao chung khoan theo quy dinh ve chung khoan phai sinh(c6i v&i chunq khoan phai sinh), la T+2 (c6i v&i co phieu niern yet), T+1 (c6i voi trai phieu niernyet) hoac T+n (c6i voi cac giao dich thea thuan nqoai h$ th6ng giao dich trong n ngay theo theathuan cua hai ben).

3. Rui ro tang them

IT I Chi tiet tai tLPngd6i tac I H~56 rul ro (%) T Quy m6 rui ro Gia tr] rui roI I T

TONG RUI RO TANG THEM -

Cac thuyet minh tli trang 14 cen 29 la mot ph~mc~u thanh cLlaSao cao nay.

12


sAo c~o TY Le!,N ToANwTAI CHiNHT~I NGAV 31 THANG 12 NAM 2017

II. SANG TiNH GIA TR! RUI RO (ti~p theo)

C GIA TR! RUI RO HO~T DQNG

J

Chi tlsu Gia tr]I T6ng chi phl heat dong phat sinh trong vonq 12 thanq

tfnh toi thanq 12 narn 2017 228.023.802.799II Cac khoan giam tnr khoi t6ng chi phl (Thuy§t minh 1) (8.542.097.982)III T6ng chi phl sau khi giam trCr (III = I - II) 236.565.900.781IV 25% TOng chi phi sau khi giam trw (IV = 25% III) 59.141.475.195V 20% VOn phap djnh cua cong tv chCPng khoan 60.000.000.000

!TONG GIA TR! RUI RO HO~T DONG (Max {IV, V}) 60.000.000.000

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1. Cae khoim giam triP kh6i tong chi phiGia tr]

Chi phl khau hao 6.127.736.221Giam chenh lech giam danh gia lai cac tai san tai chfnh FVTPL (13.846.932.862)Chi phl/thoan nhap) dl,l' phonq suy giam gia tri cac tai san tai chfnh va tai san thech~p -

Chi phfl(hoan nhap) dl,l' phonq suy qiarn gia tri cac tai san tai chlnh dai han -Chi phl/(hoan nhap) dl,l' phonq suy qiam qla tr] cac khoan phai thu (822.901.341 )Chi phfl(hoan nhap) dl,l' phOng suy giam gia tr] tai san nqan hc;inkhac -Chi phfl(hoan nh$p) dl,l' phong suy giam gia tri tai san dai hc;in -TOng cae khoan giam trw kh6i tOng chi phi (8.542.097.982)

III. SANG TONG HQ'P cAc CHi TIEU RUI RO vA VON KHA DI,ING

6 Y Ie vOn kha dl,lng (6=5/4)

Gia tr! rui rolvOn kha dl,lngTT Cae chi tieu

57.736.196.5523.601.855.302

60.000.000.000121.338.051.854

1.004.001.294.116827%

Le Minh Hien~Giam dElcTai chfnh

Phan Thi Thuan HU'O'ngBO ph$nkiE§msoat noi bO

Cac thuyet minh tCrtrang 14 den 29113 mot phan c~u thanh cua Bao cao nay.

13

CONG TY co PHAN CHlrNG KHOAN RONGVII;T

THUY~T MINH BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAy 31 THANG 12 NAM 2017

1 D~C DI~M HO~T DQNG CllA CONG TY

Cong ty Co phan Ch(l'ng khoan R6ng Viet ("Cong ty") la cong ty co phan dU'oocthanh tap tal VietNam theo Gi~y Ch(l'ng nhan Dang ky Kinh doanh so 4103005723 do Sa K~ hoach va Dau tuThanh pho Ho Chf Minh cap ngay 15 thanq 12 narn 2006 va Gi~y phep Thanh lap va Hoat dongso 32/UBCK-GPHDKD do Oy ban Ch(l'ng khoan Nha nuoc cap ngay 21 thanq 12 narn 2006.Gi~y phep thanh lap va heat dong d13duoc diE§uchlnh nhieu 1~1nva Ian gan nh~t so 09/GPDCUBCK ngay 25 thanq 1 nam 2018.

Hoat dong chfnh cua Cong ty la rnoi giai ch(l'ng khoan, tl,l' doanh ch(l'ng khoan, tu van dau tuch(l'ng khoan, tU' v~n tai chfnh, bao lanh phat hanh ch(l'ng khoan va hru ky ch(l'ng khoan.

2 co SA L~P BAo cAo TV LI; AN ToAN TAl cHiNH

2.1 Van ban phap quy va cac di~n gicii dU'Q'cap dl:lng

Bao cao ty Ie an toan tai chfnh cua Cong ty t<;lingay 31 thang 12 nam 2017 ("Bao cao") dU'oocI~pva trlnh bay phu hoopvai quy dinh trong Thong tU' so 87/2017/TT-BTC ngay 15 thang 8 nam2017 ("Thong tU' 87/2017ITT-BTC") do BOTai chfnh ban Mnh quy dinh chi tieu an toan tai chfnhva bien phap XLY Iy doi vai cac to ch(l'c kinh doanh ch(l'ng khoan khOng dap (l'ng chi tieu an toantai chfnh.

Bao cao ty Ie an toan tai chfnh nay dU'oocI~p tren cO'sa so lieu tai chfnh cua Cong ty t<;lingay 31thang 12 nam 2017.

2.2 Dan vi ti~n t~ SlPdl:lng trong Bao cao

DO'n vi SLY dl,mg trong Bao cao la tien Dong Viet Nam va dU'ooctrlnh bay tren Bao cao theo DongViet Nam ("Dong" ho~c "VND").

3 cAc cHiNH SACH L~P BAo cAo TV LI; AN ToAN TAl cHiNH CHll YEU

3.1 Ty I~ von khci dl:lng

TY Ie von kha dl,mg la mot thU'ac do m(l'c do an toan tai chfnh cua Cong ty, phan anh kha nangcua Cong ty trong viec thanh toan nhanh cac nghia Vl,l tai chfnh va kha nang bu d~p cac IO<;liruiro phat sinh trong qua trlnh hO<;ltdong kinh doanh cua Cong ty.

TY Ie von kha dl,lng cua Cong ty dU'oocxac dinh theo cong th(l'c nhU' sau:

TY Ie von kha dl,lng =Von kha dl,lng x 100%

Tong gia tri rui ro

Trong d6, tong gia tri rui ro la tong cac gia tri rui ro thi trU'cmg, gia tri rui ro thanh toan va gia tri ruiro hO<;ltdong.

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CONG TY co PHAN CHlrNG KHOAN RONG VII;T

THUYET MINH BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAy 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl cHiNH CHU YEU (tiilp theo)

3.2 Vim khi dL,lng

Theo Thong tu 87/2017ITT-BTC, von kha dl,lng la von chu so hCru co the chuyen doi thanh ti.§ntrong vonq chin rncoi (90) nqay, bao gam:

a) Von gop cua chu so hCru, khong bao gam von co phan U'Udai hoan lai (neu co);b) Th~ng du' von co phan khong bao gam von co phan U'Udai hoan I~i (neu co);c) Quy.§n chon chuyen doi trai phieu - cau phan von (doi voi cong ty chLi'ng khoan co phat

hanh tral phieu chuyen doi);d) Von khac cua chu so hCru;d) Chenh I$ch danh gia tai san theo gia tri hop Iy;e) Chenh I$ch ty gia hoi doai;g) Quy dl,J'trCPbo sung von di.§u 1$;h) Quy dl,J'phonq tai chinh va rui ro nghi$p vu;i) Quy khac thuoc von chu so hCPudU'Q'ctrlch I~p phu hop v&i quy dinh cua phap lu~t;j) LQ'inhu~n chU'a ph~m phoi;k) So dU' dl,J'phong suy giam gia tri tai san;I) Nam mU'O'i phan tram (50%) phan gia tri tang them cua tai san co dinh dU'Q'cdinh gia I~i

theo quy dinh cua phap lu~t (trong trucmg hQ'p dinh gia tang), ho~c trlr di toan bQ phan giatri giam di (trong tru6'ng hQ'p dinh gia giam);

m) Cac khoan giam trlr theo quy dinh t~i ml,lC3.2.1;n) Cac khoan tang them theo quy dinh t~i ml,lC3.2.2;0) Von khac (neu co).

3.2.1 Cae khoim giam triP

Von kha dl,lng cua Cong ty dU'Q'cdi~u chinh giam trlr bai cac khoan ml,lCsau:

a) Co phieu quy (neu co);

b) Gia tri ky quy, bao gam:

• Gia tri bang ti.§n, chLi'ng khoan ma Cong ty dong gop vao quy bu trlr cua Trung tam LU'uky ChLi'ng khoan Vi$t Nam;

• Gia tri bang ti~n, chLi'ng khoan ma Cong ty ky quy cho giao dich dau tU', tl,J'doanh, t~oI~p thi trU'6'ng doi v&i chLi'ng khoan phai sinh;

• Cac khoan ky quy bang ti~n va gia tri bao lanh thanh toan cua ngan hang trong trU'6'nghQ'p Cong ty phat hanh chLi'ng quy~n co bao dam. Neu Cong ty co tai san dam bao dengan hang thl,J'chi$n bao lanh thanh toan khi phat hanh chLi'ng quy~n co bao dam thl giatri giam trlr la gia tri nho nhat cua (i) gia tri bao lanh thanh toan cua ngan hang va (ii) giatri tai san dam bao dU'Q'cxac dinh theo quy dinh cua Thong tU' 87/2017ITT-BTC;

c) Gia tri tai san dung de bao dam cho nghia Vl,lcua to chLi'c, ca nhan khac co th6'i h~n con I~itren chin mU'O'i(90) ngay. Gia tri tai san dU'Q'cxac dinh theo quy dinh cua Thong tU'87/2017ITT-BTC;

d) Nhom chLi'ng khoan bi lo~i kh6i von kha dl,lng, bao gam:

• ChLi'ng khoan phat hanh bai cac to chLi'c co lien quan v&i Cong ty bao gam: (i) cong tyme, cong ty con, cong ty lien doanh, cong ty lien ket cua Cong ty va (ii) cong ty con,cong ty lien doanh, cong ty lien ket cua cong ty me cua Cong ty.

• ChLi'ng khoan co th6'i gian bi h~n che chuyen nhU'Q'ng con I~i tren chin mU'O'i(90) ngayke tlr ngay tfnh toano

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CCNG TV co PHAN CHlING KHOAN RONG VII;T

THUVET MINH BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAV 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl cHiNH CHU VEU (ti~ptheo)

3.2 VOn khfl d....ng (ti~ptheo)

3.2.1 Caekhoim giam tri» (tiep theo)

e) Toan bOphan gia trj giam di so voi gia thj truonq xac dinh theo Thong tu 87/2017/TT-BTCcua cac tai san tai chinh ghi theo gia trj ghi so, ngo<;litrCfnhorn chlmg khoan bi loai khoi vonkha dunq;

f) cac chi tieu trong tai san ngctmhan co thai han thu hoi hoac thai han thanh toan con l<;Iitrenchin muot (90) ngay;

g) Cac khoan bj nqoai tnr, co Y ki~n trai ngU'O'choac b] tCfchoi dua ra y kiem(neu co) tren baocao tai chinh da dU'O'cki~m toan/soat xet.

Khi xac dlnh cac chi tieu tai san giam tnr khoi von kha dl,mg,Conq ty duoc dieu chlnh giam phangia trl giam trCfnhU'sau:

• DOi vcYitai san dung d~ bao dam cho nghia Vl,lcua chinh Cong ty, khi tinh giam trCfdU'O'cgiam di gia trj nho nhat cua (i) gia trj thj trU'ang cua tai san do xac djnh theo Thong tU'87/2017/TT-BTC, (ii) gia trj so sach va (iii) gia trj con l<;Iicua nghia Vl,l;

• DOivcYitai san dU'O'cbao dam bang tai san cua khach hang, khi tinh giam trCfdU'O'cgiam digia trj nho nhat cua (i) gia trj tai san bao dam xac djnh theo Thong tU'87/2017ITT-BTC va (ii)gia trj so sach.

-].((

'I

ITheo Thong tU' 87/2017ITT-BTC, Cong ty khong phai tinh gia trj cac 10<;lirui ro doi vcYicac chitieu tai san da giam trCfkhoi von kha dl,lng.

3.2.2 Caekhoan tang them

Von kha dl,lng cua Cong ty dU'O'cdieu chTnhtang toi da bang 50% phan von chu sa hCru,bai giatrj cua cac khoan ml,lCsau:

a) Toan bOphan gia trj tang them so vcYigia thj trU'ang xac djnh theo Thong tU' 87/2017/TTBTC cua cac tai san tai chinh ghi theo gia trj ghi so, ngo<;litrCfnhom chung khoan bj 10<;likhoi von kha dl,lngneu t<;liml,lC3.2.1;

b) Cac khoan nO'co th~ chuy~n doi thanh von chu sa hCru

Cac khoan nO'co th~ chuy~n doi tMnh von chu sa hCruthuoc mot trong hai nhom sau vathoa man tat ca cac dieu ki$n li$t ke dU'cYiday:

• Trai phi~u chuy~n doi (trCfcau phfln von da dU'O'ctinh vao von kha dl,lng), co phieu U'Udai co ky h<;lnban dau toi thi~u la nam (5) nam; ho~c

• Cong Cl,lnO'ma trong moi trU'ang hO'P,chu nO'chi dU'O'cthanh toan sau khi Cong ty dathanh toan cho tat ca cac chu nO'co bao dam va khong co bao dam khac va co ky h<;lnban dflu tOithi~u mU'ai (10) nam;

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CONGTV co PHANCHlrNG KHOANRONGvierTHUVETMINHBAo cAo TV LI: AN ToAN TAl cHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl CHiNHCHUVEU (ti~p theo)

3.2 VOnkhcidl:lng (ti~p theo)

3.2.2 Caekhoim tang them (tiep theo)

b) Cac khoan no' co the chuyen doi thanh von chu sa hCru (tiep theo)

Cac dieu kien de cac khoan no duoc xem la co the chuyen doi thanh von chu sa hCru baog6m:

• KhOng dU'O'cbao dam bang tai san cua chinh Gong ty;• Gong ty chi dU'O'cmua lai truce thai han theo de nqh] cua ngU'ai sa hCru hoac mua l<;Ii

tren thi trU'ang th(f cap sau khi da thong bao cho Oy ban Gh(fng khoan Nha nuoc theoquy dinh cua Thong tu 87/2017ITT-BTG;

• Gong ty dU'O'c nglrng tra lai va chuyen lai lOy ke sang narn tiep theo neu viec tra lai danden ket qua kinh doanh trong nam b] 16;

• Trong trU'ang hoopGong ty giai the, ngU'ai sa hCru chi duoc thanh toan sau khi Gong tyda thanh toan cho t~t ca cac chu no co bao dam va khong co baD dam khac;

• Vi$c dieu chlnh tang lai su~t, ke ca vi$c dieu chinh tang lai suat cong them vao lai su~ttham chieu chi dU'O'cthl,l'c hi$n sau nam (05) nam ke tlr ngay phat hanh va dU'O'cdieuchinh mot (01) I~n trong suot thai h<;lntmoc khi chuyen doi thanh co phieu pho thong;

• Khoan nO' da dU'O'c dang ky bo sung von kha dl,mg theo quy dinh cua Thong tU'87/2017ITT-BTG.

Khi xac dinh gia tri cac khDan tang them vao von kha dl,mg tlr cac khoan nO' co the chuyendoi thanh von chu sa hCrunay, Gong ty phai tinh giam d~n theo nguyen t~c sau:

• Trong thai gian nam (5) nam cuoi cling tmcYc khi den h<;lnthanh toan/chuyen doi th~mhco phieu pho thong, Gong ty khau trlr 20% gia tri ban d~u m6i nam;

• Trong thai h<;lnbon (4) quy cuoi cling tmoc khi den h<;lnthanh toan/chuyen doi thanh cophieu pho thong, Gong ty kh~u trlr tiep 25% gia tri can l<;Iisau khi da kh~u trlr 20% gia triban d~u.

3.3 Gia tri rui ro thi trU'c)ng

Gia tri rui ro thi trU'ang la gia tri tU'O'ng (fng voi m(fc dO ton th~t co the xay ra khi gia thi trU'angcua tai san dang sa hCruva dl,l' kien se sa hCrutheo cam ket bao lanh phat hanh bien dong theochieu hU'ong bat 100i.

Ket thuc ngay giao dich, Gong ty phai xac dinh gia tri rui ro thi tmang doi voi cac nhom tai sansau day:

• Nhom 1: Nhom tai san tinh rui ro tren vi the rang;

• Nhom 2: Gh(fng khoan ma Gong ty baD lanh phat hanh theo hinh th(fc cam ket Ch.3cch~nchUla phan phoi va chUla nh~n thanh toan d~y du trong thai gian bao lanh phat hanh;

• Nhom 3: Gh(fng quyen co bao dam dang lU'u hanh do Gong ty phat hanh;

• Nh6m 4: HOOpd6ng tU'O'ng lai

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THUVET MINH BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl CHiNH CHU VEU (ti~p theo)

3.3 Gia tr] rui ro th] trU'C1ng(ti~p theo)

3.3.1 Nh6m tai sim tinh nsl ro tran vi the rang

a) Pham vi ap dl,mg

Nh6m tal san nay bao g6m:

• Ch(J'ng khoan tren tal khoan tl,l' doanh khong bao g6m so IU'O'ngch(J'ng quyen c6 bao damkhong phat hanh het (doi voi conq ty ch(J'ng khoan), tai khoan giao djch ch(J'ng khoan (doivoi cong ty quan Iy quy, cong ty chunq khoan khOng co nqhiep vu tl,l' doanh), ch(J'ng khoanuy thac, ch(J'ng khoan dau tu khac. Cac ch(J'ng khoan tren bao g6m c~ so ch(J'ng khoantrong qua trinh nhan chuyen giao tLi' ben ban;

• Ch(J'ng khoan nhan h6 tro tLi' cac ca nhan, to chuc khac theo quy dinh cua phap luat, baog6m ch(J'ng khoan di vay cho ban than Cong ty, ch(J'ng khoan di vay thay m~t cho cac canhan, to ch(J'c khac;

• Ch(J'ng khoan cua khach hang ma Cong ty nh~n lam tai san bao dam, sau d6 dU'O'cCong tySlr dl,mg ho~c cho mot ben th(J' ba vay phU hO'p vcYiquy dinh cua phap lu~t;

• Tien, cac khoan tU'O'ngdU'O'ngtien, cong Cl,lchuyen nhU'O'ng, cac IO<;ligi~y ta c6 gia thuoc scyhCrucua Cong ty;

• Ch(J'ng khoan ma Cong ty bao I~mh phat hanh theo hinh th(J'c cam ket chac chan chU'a phanphoi va chU'a nh~n thanh toan day du sau ngay cuoi cung phai thanh toan cho to ch(J'c phathanh.

..~..

Nh6m tai san nay khong bao g6m:

• Co phieu quy• Nh6m ch(J'ng khoan bi IO<;likhoi von kha dl,lng neu t<;liml,lC3.2.1;• Trai phieu, cac cong Cl,lnO', gi~y ta c6 gia tren thi trU'ang tien te da dao h<;ln;• Ch(J'ng khoan da dU'O'cphang ngLi'a rui ro bcYich(J'ng quyen ban ho~c hO'p d6ng tU'O'nglai;• Ch(J'ng quyen ban va hO'p d6ng quyen ban dU'O'cSlr dl,lng de phang ngLi'a rui ro cho ch(J'ng

khoan cO' scy.

b) PhU'O'ngphap tinh gia tri rui ro thi tmang

Gia tri rui ro thi tmang = Vi the rang doi vcYimot ch(J'ng khoan x Gia tai san x He so rui ro thitmang

Trong d6:

• Vi the rang doi vcYimot ch(J'ng khoan t<;limot thai diem 113so IU'O'ngch(J'ng khoan dang namgiCrcua Cong ty t<;lithai diem I~p Bao cao, sau khi da dieu chinh nhU' sau:

Giam so ch(J'ng khoan cho vay, so ch(J'ng khoan dU'O'c phang ngLi'a bcYich(J'ng quyenban, hQ'p dong tU'O'ng lai;Tang them so ch(J'ng khoan di vay phu hO'pvcYiquy dinh cua phap lu~t.

• Nguyen tac xac dinh gia tai san dU'O'ctrinh bay t<;iiml,lC3.3.5.

• He so rui ro thi tmang dU'O'cxac dinh cho chi tiet cho tLi'ng khoan ml,lC tai san theo quy dinhtrong Thong tU' 87/20171TT-BTC va dU'O'c trinh bay t<;iiphan A cua Bang tinh gia tri rui rotrong Bao cao.

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THUYI:T MINH sAo cAo TV LE AN ToAN TAl CHiNHT~I NGAy 31 THANG 12 NAM 2017

3 cAc CHiNH SACH L~P sAo cAo TV Le AN ToAN TAl CHiNH CHU YI:U (ti6p theo)

3.3 Gia tr] rui ro th] trU'ang (ti6p theo)

3.3.1 Nh6m tili san tinh riJi ro trim vi the rang (tiep theo)

c) Gia trl rui ro tang them

Gia tri rui ro thi trU'ang cua moi tai san phai duoc diE§uchlnh tang them trong trU'ang hop Gongty dau tu qua nhieu vao tai san d6, nqoai trCrChLl'ngkhoan dang trong thai gian bao lanh phathanh theo hlnh thu'c cam ket chao chan, trai phieu Chlnh phu, trai phieu duoc Chlnh phu baolanh. Gia tri rui ro dU'Q'cdiE§uchTnhtang theo nguyen tac sau:

• Tang them 10% trong tmang hop t6ng gia tri cua khoan dau tU'vao c6 phieu va trai phieucua mot t6 chuc chiern tl) tren 10% den 15% von chu sa hCrucua Gong ty;

• Tang them 20% trong tmang hop t6ng gia tri cua khoan dau tU'vao c6 phieu va trai phieucua mot t6 chLrCchiem tl) tren 15% den 25% von chu sa hCrucua Gong ty;

• Tang them 30% trong tmang hQ'pt6ng gia tri cua khoan dau tU'vao c6 phieu va trai phieucua mot t6 chLrCchiem tCrtren 25% tra len von cM sa hCrucua Gong ty.

Gac khoan c6 tLrC,trai tLrC,gia tri quyE§nU'udai cua chLrng khoan (neu c6) ho~c lai cho vay cuatiE§nglri, cac khoan tU'O'ngdU'O'ngtiE§n,cong Cl,Jchuy~n nhU'Q'ng,giay ta c6 gia phai dU'Q'cdiE§uchTnhtang them vao gia tri tai san khi xac dinh gia tri rui ro thi tmang.

3.3.2 Ch(Pngkhoim mil Cong ty phat hilnh theo hinh th(PCcam ket chac chan chUlaphan ph6i viichlJ'a nh~n thanh toan clay cliJtrong thCYigian bao lanh phat hilnh

Gia tri rui ro thi trU'ang cua nh6m tai san nay dU'Q'cxac dinh theo cong thLrcsau:

Gia tri rui ro thi trU'ang= (Qo x Po - Vc) x R x (r + (Po - P1) x 100%)Po

Trong d6:

• Qo la so chLrngkhoan con I~i chU'aphan phoi ho~c da phan phoi nhU'ngchU'anh~n thanhtoan;

• Po la gia bao lanh phat hanh;• Vc la gia tri tai san bao dam (neu c6), Gia tri tai san dam bao xac dinh theo quy dinh cua

Thong tU'87/2017ITT-BTG;• R la he so rui ro phat Mnh. He so rUi ro phat hanh dU'Q'cxac dinh can CLrvao khoang thai

gian con I~iUnh t&i thai di~m ket thuc dQ'tphan phoi theo quy dinh t~i hQ'pdong, nhU'ngkhong vU'Q'tqua thai h~n dU'Q'Cphep phan phoi theo quy dinh cua phap lu~t, Cl,Jth~ nhU'sau:

H~ sO rui rophat hanh

Khoang thai gian con I~iUnh t&i ngay cuoi cLIngcua thai h~n phan phoiTren sau mU'O'i(60) ngay 20%TCrba mU'O'i(30) ngay t&i sau mU'O'i(60) ngay 40%DU'&iba mU'O'i(30) ngay 60%

Trang thai gian k~ tl) ngay ket thuc thai h~n phan phoi t&i ngay phai thanhtoan cho t6 chLrcphat hanh 80%

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CONG TY co PHAN CHlrNG KHOAN RONG VieT

THUYET MINH BAo cAo TV LI: AN ToAN TAl cHiNHT~I NGAY 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TY Le AN ToAN TAl cHiNH CHU YEU (ti6p theo)

3.3 Giii tr] rul ro th] trU'C1ng(ti6p theo)

3.3.2 Ch(Pngkhoan ma C6ng ty phat hanh theo hinh th{PCcam ket chac chan ctnre phan phOi vachlJ'anh~n thanh toan day dil trong th6ri gian bao /anh phat hanh (tiep theo)

• r la he so rui ro thi trU'ang. He so rui ro th] trU'ang duoc xac dinh cho chi tiet cho tCrng khoanrnuc tal san theo quy dinh trong Thong tu 87/2017ITT-BTC va dU'ooctrinh bay tai phan A cuaBang tinh gia tr] rui ro trong Bao cao ;

• p( la gia giao dich. Nguyen tac xac dinh gia giao djch dU'ooctrinh bay a rnuc 3.3.5. TrU'anghoopphat hanh 1~1nd~u ra cong chunq, kE§ca dau gia co phan hoa I~n d~u, dau thau traiphieu, thi gia giao dich b~ng gia tri so sach tren mot co phieu cua to chuc phat hanh dU'oocxac dinh t~i thai diem g~n nhat, ho~c gia khai diem (neu khong xac dinh dU'oocgia tri sosach), ho$c menh gia (doi vai trai phieu).

Sau ngay cuoi cung phai thanh toan cho to chuc pMt hanh, Cong ty phai xac dinh gia tri rUi rothi trU'ang doi vai so chung khoan khong the ph~1nphoi het theo quy dinh t~i ml,lC3.3.1.

3.3.3 Ch(Pngquyen co bao dam dang /U'uhanh do C6ng ty phat hanh

Gia tri rui ro thi trU'ang cua nhom tai san nay dU'oocxac dinh theo cong thuc sau:Gia tri rui ro thi trU'ang = (Po x Qo x k - P1 x Q1) x r - MD

Trong do:

• Po la gia thanh toan cua chung khoan cO' sa t~i ngay tinh toan do Sa Giao dich Chungkhoan xac dinh va cong bo;

• Qo la so 1U'Q'ngchung quy€m dang IU'u hanh cua Cong ty;• k la ty Ie chuyen doi;• P1 la gia cua chung khoan cO'sa dU'oocxac dinh theo quy dinh t~i ml,lC3.3.5;• Q1 la so IU'oongchung khoan cO' sa rna Gong ty dung de dam bao cho nghia VI,I thanh toan

chung quyen co bao dam do minh phat hanh;• r la he so rUi ro thi trU'ang cua chung quyen dU'oocxac dinh theo quy dinh trong Thong tU'

87/2017/TT-BTG va dU'ooctrinh bay t~i ph~n A cua Bang tinh gia tri rui ro trong Bao cao;• MD la gia tri ky quy khi Gong ty phat hanh chung quyen co bao dam;

.Ghung khoan cO' sa dE§tinh toan rui ro thi trU'ang theo cong thuc neu tren phai dap ung d~y ducac dieu kien sau:

8a co trong phU'O'ng an pMt hanh ho~c da dang ky vai Oy ban Ghung khoan NM nU'ac veviec sii dl,lng chung khoan nay tren tai khoan tl,l' doanh de phOng ngCra rui ro khi phat hanhchung quyen co bao dam;La chung khoan cO'sa cua chung quyen co bao dam.

TrU'ang hoop chung quyen do Gong ty phat hanh khong co lai nhU' quy dinh cua Thong tU'87/2017ITT-BTG, Gong ty khong phai tinh rui ro thi trU'ang doi vai chung quyen da pMt hanhnhU'ng phai tinh rui ro thi trU'ang doi vai chung khoan cO' sa hinh thanh tCr ho~t dong ph6ngngCra rui ro cho chung quyen da phat hanh.

Gong ty phai tfnh rui ro thi trU'ang doi vai ph~1nchenh lech giCPagia tri chung khoan cO' sa doGong ty dung de ph6ng ngCra rui ro cho chung quyen co bao dam do minh phat hanh va gia trichung khoan cO' sa c~n thiet de ph6ng ngCra rUi ro cho Chll'ng quyen co bao dam. Gia tri canthiet de ph6ng ngCra rUi ro cho chung quyen co bao dam phai tU'O'ngung vai gia tri ph6ng ngCra.

20

CONG TY co PHAN CHlrNG KHOAN RONG VieT

THUYET MINH sAo cAo TV LE AN ToAN TAl CHiNHT~I NGAy 31 THANG 12NAM 2017

3 cAc CHiNH SACH L~P sAo cAo TV Le AN ToAN TAl cHiNH CHU YEU (ti~p theo)

3.3 Gia tr] rui ro th] tn'r7ng (ti~p theo)

3.3.4 H9'P (fong tlJ'O'ng lai

Gia tri rui ro th] trU'cYngdoi voi hoopdang tuonq lai dU'oocxac dinh theo cong thuc sau:

Gia trl rui roth! trU'cYng

Gia tri thanh= ( toan c~oi ngay

Gia tri thanh H$.so ru! ro th!toa . . ) x trU'O'ngcua hoopoan mua vao dang tuonq lai

- Gia tri ky quy

Trong d6:

• Gia trl thanh toan cuoi ngay = Gia thanh toan cuoi nqay x Khoi lU'oongma• Gia tr! chunq khoan mua vao 113qia tr] chling khoan co sa rna Gong ty mua vao d~ dam bao

cho nghia VI,Ithanh toan hoopdang tU'O'ng lai;• Gia tri ky quy 113phan gia tr] tai san rna Gong ty ky quy cho giao dich dau tu, tv doanh, tao

I$p th] trU'cYng.

3.3.5 Gis tili sim

Gia tai san dU'oocxac d!nh theo quy dinh cua ThOng tU' 87/2017ITT-BTG, CI,Ithe nhU' sau:

TT Lo,i tili san Nguyen t~c dinh gia giao dich tren thi tn'r7ng

Ifien vii cae khoan tU'O'ngdU'O'ngtien, cong cv thi tn'r7ng tien t,1 Tiem (VND) So dU' tai khoan ti;ii ngay tfnh toan

Gia tri quy doi ra VND theo tY gia ti;ii ~ac to chlic tfn2 Ngoi;ii t$ dl,lng dU'oocphep kinh doanh ngoi;ii hOi tinh ti;ii ngay

tfnh toan

3 TiEln gLPiky hi;in Gia tri tiEln gLPicong lai chU'a dU'oocthanh toan t6'ingay tfnh toan

Tin phieu kho bi;iC,hoi phieu ngan hang,

4 thU'O'ngphieu, chling chi tiEln gLPic6 the Gia mua cong v6'i lai lOy ke tfnh den ngay tinh toanchuyen nhU'oong,trai phieu va cac congCI,Ith! trU'cYngtiEln t$ chiet khau

Trai phieu- Gia yet blnh quan tren h$ thong giao d!ch ti;ii Sa

giao dich Ghling khoan cua giao d!ch thOngthU'cYngti;ii ngay giao dich gan nhat cong lai lOy ke(neu gia yet chU'a bao gam lai lOy ke);

- TrU'cYnghoopkhong c6 giao d!ch nhiElu hO'n hai(02) tuan tfnh den ngay tinh toan, 113gia tr! l6'nnhat trong cac gia tr! sau:

Trai phieu niem yet + Gia mua cong lai lOy ke;5 + M$nh gia cong lai lOy ke;+ Gia xac dinh theo phU'O'ng phap noi bO cua to

chlic kinh doanh chling khoan, bao gam ca lailOy ke.

Tlic 113:Max (Gia mua cong lai lOy ke, M$nh gia cong lai lOyke, Gia xac dinh theo phU'O'ng phap noi bO, bao gamca lai lOy ke).

II

,"

21


THUYET MINH BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAy 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl CHiNH CHU YEU (tiflp theo)

3.3 Gia tr] rui ro th] tnl'C1ng(tiflp theo)

3.3.5 Gia ta; san (tit§pthea)

TT Loal tal san Nguyen tic dinh gia giao dlch tren th] tnl'C1ngCo phieu

La gia tr] Ian nhat trong cac gia tr! sau:+ Gia yet (neu co) tren cac h$ thong bao gia do to

chLl'c.kinhdoanh chLl'ngkhoan h,l'achon, cong lailOyke:

+ Gia mua cong lai lOyke;

6 Trai phieu kh6ng niem yet + M$nh qia cong lai lOyke;+ Gia theo quy dinh noi bOcua to chirc kinh doanh

chLl'ngkhoan, bao gam ca lai lOyke.TLI'c113:Max (Gia yet (neu co), Gia mua cong lai lOyke,Menh gia cong lai lOyke, Gia xac dinh theo phuonqphap noi bO,bao Qamca lai lOyke).- Gia dong cLi'acua ngay giao d!ch gan nhat ngay

tfnh toan;- TrU'cYn~hQ'pkh9ng co giao d!ch nhieu hO'nhai

(02) tuan tfnh den ngay tinh toan, 113 gia tr! Iannhat trong cac gia tr! sau:

7 Co phieu niem yet tren Sa Giao d!ch + Gia tr! so sach;ChLl'ngkhoan Thanh ph6 Ha Chi Minh + Gia mua;

+ Gia theo phU'O'ngphap noi bOcua to chLl'ckinhdoanh chLl'ngkhoan.

TLI'c113:Max (Gia tr! so sach, Gia mua, Gia xac d!nh theophU'O'ngphap noi bO)- Gia dong cLi'acua ngay giao d!ch gan nhat ngay

tinh toan;- TrU'cYnghQ'pkh6ng co giao d!ch nhieu hO'nhai

(02) tuan tinh den ngay tinh toan, 113 gia tr! Iannhat trong cac gia tr! sau:

8 Co phieu niem yet tren Sa Giao d!ch + Gia tr! so sach;ChLl'ngkhoan Ha NOi + Gia mua;


TLI'c113:Max (Gia tr! so sach, Gia mua, Gia xac d!nh theophU'O'ngphap noi bO).- Gia dong cLi'acua ngay giao d!ch gan nhat ngay

tinh toan;- TrU'cYnghQ'pkh6ng co giao d!ch nhieu hO'nhai

(02) tuan tinh den ngay tinh toan, 113 gia tr! Iannhat trong cac gia tr! sau:

9 Co phieu cua cong ty dai chung dang ky + Gia tr! so sach;giao d!ch tren h$ th6ng UpCom + Gia mua;


TLI'c113:Max (Gia tr! 56 sach, Gia mua, Gia xac d!nh theophU'O'ngphap noi bO).

I.,

22

CONG TY cO PHAN CHlrNG KHOAN RONG VieT

THUYET MINH sAo cAo TV LE AN ToAN TAl cHiNHT~I NGAy 31 THANG 12 NAM 2017

3 cAc CHiNH SACH L~P sAo cAo TY Le AN ToAN TAl CHiNH CHU YEU (ti6p theo)

3.3 Gia tr] rui ro thi trLl'ong (ti6p theo)

3.3.5 Gia tai san (tiep theo)

TT Loal tai san Nguyen t~c dinh gia giao dlch tren th] tnl'ong

ce phi6u (ti6p theo)- Gia tr] trung binh dua tren bao gia cua toi thieu 03

cong ty ch(l'ng khoan khong phai la ngU'Cl'ico lienquan tal ngay giao dich g~n nhat truce thoi diemtlnh toan.

- Tnronq hO'Pkhonq co dLlbao qia cua toi thieu 03cong ty chunq khoan, la gia tri Ian nhat trong cacgia trl sau:

ce phieu da dang ky, luu ky nhunq chua + Gia tli cac bao qia;10 niem yet, chua dang ky giao dich + Gia cua ky bao cao g~n nhat:

+ Gia tr] 56 sach;+ Gia mua;+ Gia theo quy dinh noi bOcLlat6 ch(l'c kinh

doanh ch(l'ng khoan.T(I'c la:Max (Gia tli cac bao gia, Gia cLlaky bao cao gannhat, Gia tri 56 sach, Gia mua, Gia theo quy dinh noibOcua t6 ch(l'c kinh doanh ch(l'ng khoan).La gia tri Ian nhat trong cac gia tri sau:+ Gia tri 56 sach;+ M$nh gia;

e6 phieu bi dinh chi giao dich, ho~c huy + Gia theo phU'O'ngphap noi bOcLlat6 ch(l'c kinh11 niem yet ho~c huy dang ky giao dich doanh ch(l'ng khoan.T(I'c la:Max (Gia tri 56 sach, M$nh gia, Gia xac dinh theophU'O'ngphap noi bO).80% gia tri thanh Iy cua c6 phieu do (gia c6 phieu

e6 phieu cLlat6 ch(l'c trong tinh trc;lng dU'O'cchia do t6 ch(l'c giai the, pM san cong bo ho~c12 gia tri 56 sach) tc;lingay I$p bang can doi ke toan gangiai the, pha san nhat, ho~c gia theo quy dinh noi bOcLlat6 ch(l'c kinh

doanh ch(l'ng khoan.La gia tri Ian nhat trong cac gia tri 5au:+ Gia tri 56 sach;+ Gia mua/gia tri von gop;+ Gia theo quy dinh noi bOcua t6 ch(l'c kinh doanh

13 e6 phan, ph~n von gop khac ch(l'ng khoan.T(I'c la:Max (Gia tri 56 5ach, Gia mua/gia tri von gop, Giatheo quy dinh noi bOcua t6 ch(l'c kinh doanh ch(l'ngkhoan).

,"

23

CONG TV co PHAN CHlrNG KHOAN RONG VII;T

THUV~T MINH BAo cAo TV LE AN ToAN TAl cHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl cHiNH CHU V~U (ti~p theo)

3.3 Gia tr] rui ro th] trU'Oong(ti~p theo)

3.3.5 Gia tiJisan (tiep theo)

TT Loal tili san Nguyen tic dinh gia giao dich tren th] trU'C1ng

Quy/eO phi6u cua Cong ty diu tU' ehwng khoan- Gia dong cLra tai ngay giao dich gan nnat ngay

tfnh toan:14 Quy dong d<;lichung/Quy ETF - Tnronq hop khong co giao dich nhieu non hai

(02) tuan tinh den ngay tlnh toan la: NAV/1CCQtal ky bao cao gan nhat tnroc ngay tinh toano

Quy thanh vien/Quy ma/co phieu cua Gia trl tal san rong NAV tren mot don vi phan von15 Cong ty dau tU' ch(J'ng khoan phat hanh gop/dO'n vi ch(J'ng chi quy/c6 phieu tai ky bao cao

rieng h~ gan nhat truoc ngay tinh toan

16 Cac trU'ang hOOpkhacTheo quy dinh noi bo cua to ch(J'c kinh doanh ch(J'ngkhoan

Tili san cO dinh

17 Quyen SLrdl,mg d~t...Gia tri dU'oocxac dinh bai t6 ch(J'c dinh gia doc I~p dot6 ch(J'c kinh doanh ch(J'ng khoan h,l'achon

Nha cLra/v~t kien truc bao g6m ca cacGia tri dU'oocxac dinh bai to ch(J'c dinh gia doc I~p do

18 to ch(J'c kinh doanh ch(J'ng khoan h,l'achon/Chi phih<;lngml,lCxay dl,l'ng cO' ban da dang xay dl,l'ng cO' ban da dang lOy ke

19Cac trang thiet bi, may moc, phU'O'ng Gia tri con l<;Iicua tai santi~n ...

20 Cac tai san co dinh khacGia tri dU'oocxac dinh bai t6 ch(J'c dinh gia doc I~p dot6 ch(J'c kinh doanh ch(J'ng khoan Il,I'achon

Chwn~ khoan khae- Gia dong cLra t<;lingay giao dich gan nhat ngay

21Ch(J'ng quyen co dam bao do t6 ch(J'c tinh toan;kinh doanh ch(J'ng khoan khac phat hanh - Gia mua (neu ch(J'ng quyen co bao dam chU'a

niem yet).- Gia (theo d6ng ngo<;lit~) x ty gia chuyen d6i sang

d6ng t<;lingay tinh toan- Gia dong cLra t<;lingay giao dich gan nhat ngay

tinh toan;- Truang hOOpkhong co giao dich nhieu hO'n hai

(02) tuan tinh den ngay tfnh toan, la gia tri Ion

22Co phieu niem yet tren thi truang nU'oc nhat trong cac gia tri sau:ngoai + Gia tri s6 sach;

+ Gia mua;+ Gia xac dinh theo phU'O'ng phap noi bO cua to

ch(J'c kinh doanh ch(J'ng khoan.T(J'c la:Max (Gia trj so sach, Gia mua, Gia xac dinh theophU'O'ng phap noi bO).

II~

24

CONG TV co PHAN CHl1NG KHOAN RONG VieT

THUVET MINH BAo cAo TV LE AN ToAN TAl CHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl CHiNH CHI.)VEU (tiip theo)

3.4 Gia tr] rui ro thanh toan

Gia tr] rlli ro thanh toan 113gia tri tU'O'nglmg voi rmrc do ton that co tht§xay ra khi doi tac khongthe thanh toan dung han hoac chuyen giao tai san dung han theo cam ket.

Ket thuc ngay giao djch, Cong ty phai xac dlnh gia tri rlli ro thanh toan doi v&i cac hO'PdOng,giao dich sau sau day:

• Ti~n g(J'ico ky han tal cac to chuc tin dunq, cac khoan cho vay doi voi cac to chuc, ca nhankhac;

• HO'PdOngvay, muon chling khoan phu hO'Pv&i quy dinh cua phap luat;• HO'PdOngban co cam ket mua lai chling khoan phu hO'Pv&i quy dinh cua phap luat;• HO'PdOngmua co cam ket ban lai chling khoan phu hO'Pv&i quy dinh cua phap luat;• HO'PdOngcho vay mua ky quy chling khoan phUhO'Pv&i quy dinh clla phap lu~t;• HO'PdOngbao lanh phat hanh ky v&i cac to chlic khac trong to hO'Pbao lanh phat hanh theo

hinh thlic cam ket ch~c ch~n ma to chlic kinh doanh chling khoan 113to chlic bao lanh phathanh chinh;

• Cac khoan phai thu trong h;;lnclla to chlic kinh doanh chling khoan, cac khoan phai thu chokhach hang trong hO;;ltdong moi gi&i ban chling khoan;

• Cac khoan phai thu da qua h;;ln,ke ca trai phieu dao h;;ln,cac giay ta co gia, cong Cl,lnO'dadao h;;lnrna chU'adU'O'cthanh toan;

• Tai san qua thai h;;lnchuyen giao, ke ca chling khoan trong hO;;ltdong kinh doanh clla tochlic kinh doanh chling khoan, chling khoan clla khach hang trong hO;;ltdong moi gi&ichling khoan.

£)oi v&i hO'PdOngti~n g(J'ico ky hi;lnt;;li cac to chlic tin dl,lng; cac khoan cho vay doi v&i cac tochlic, ca nhan khac; hO'PdOng vay, mU'O'nchling khoan phu hO'Pv&i quy dinh clla phap lu~t;hO'Pd6ng ban co cam ket mua l;;Iichling khoan phu hO'Pv&i quy dinh clla phap lu~t; hO'Pd6ngmua co cam ket ban l;;Iichling khoan phu hO'Pv&i quy dinh clla phap lu~t; hO'PdOngcho vaymua ky quy chling khoan phU hO'Pv&i quy dinh clla phap lu~t; cac khoan phai thu, cac khoanphai thu khac va tai san co khac ti~m an rui ro thanh toan, gia tri rui ro thanh toan trU'&cthai h;;lnnh~n chuyen giao chling khoan, ti~n va thanh Iy hO'PdOng,dU'O'cxac dinh theo cong thlic:

Gia tri rui ro thanh toan = He so rui ro thanh toan theo doi tac x Gia tri ti~m an rui ro

£)oi v&i hO'PdOngbao lanh phat hanh ky v&i cac to chlic khac trong to hO'Pbao lanh phat hanhtheo hinh thlic cam ket ch~c ch~n ma Cong ty 113to chlic bao lanh phat hanh chinh, gia tri rui rothanh toan dU'O'cxac dinh b~ng 30% gia tri con l;;Iicua cac hO'PdOngbao lanh phat hanh chU'adU'O'cthanh toano

£)oi v&i cac khoan phai thu, cac khoan phai thu khac va tai san co khac qua h;;ln,chling khoanchU'anh~n chuyen giao dung h;;ln,ke cac chling khoan, ti~n chU'anh~n dU'O'ctlr cac hO'PdOngti~n g(J'ico ky h;;ln t;;li cac to chlic tin dl,lng; cac khoan cho vay doi v&i cac to chlic, ca nhankhac; hO'PdOngvay, mU'O'nchling khoan phu hO'Pv&i quy dinh cua phap lu~t; hO'PdOngban cocam ket mua l;;Iichling khoan phu hO'Pv&i quy dinh cua phap lu~t; hO'PdOngmua co cam ketban l;;Iichling khoan phu hO'Pv&i quy dinh cua phap lu~t; hO'PdOngcho vay mua ky quy chlingkhoan phu hO'Pv&i quy dinh cua phap lu~t da dao h;;ln,gia tri rui ro thanh toan dU'O'cxac dinhtheo nguyen t~c sau:

Gia tri rui ro thanh toan = He so rui ro thanh toan theo thai gian x Gia tri tai san ti~m an rui rothanh toano

25

CONG TV co PHAN CHlYNG KHOAN RONGVieT

THUV!:T MINH BAo cAo TV LE AN ToAN TAl cHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TV Le AN ToAN TAl cHiNH CHU VEU (tiip theo)

3.4 Gia tr] rui ro thanh toan (tiip theo)

3.4.1 He so rui ro thanh toan theo doi tac

He so rui ro thanh toan dU'Q'cxac dinh theo doi tac va theo thai gian qua han quy dinh trongThong tu 87/2017ITT-BTC.

He so rui ro thanh toan theo doi tac dU'Q'cCong ty xac dinh nhu' sau:

DOi tac thanh toan cho COng ty H, s6 rui rothanh toan

(1) Chfnh phu, cac to ChLfCphat hanh dU'Q'cChfnh phu bao lanh, Bo Tal 0%chfnh bao lanh, Ngan hang Nha nuoc, Chfnh phu va Ngan hang TrungU'O'ngcac nuoc thuoc khoi OECD; Uy ban Nhan dan Tinh, Thanh photrue thuoc Trung uonq.

(2) SO' Giao dlch ChLfngkhoan, Trung tam LU'uky ChLfngkhoan 0,8%(3) To crurc tin dunq, to chuc tai chfnh, to chuc kinh doanh chunq khoan 3,2%

thanh I~p & cac mroc thuoc khoi OECD va c6 he so tin nhiern dap Lfngcac dieu kien khac theo quy dinh noi bOcua to chlic kinh doanh chlingkhoan.

(4) To chlic tfn dl,lng, to ChLfCtai chfnh, to ChLfCkinh doanh chling khoan 4,8%thanh I~p ngoai cac nU'cYcOECD; ho~c thanh I~p tc;licac nU'cYcthuockhoi OECD va khong dap Lfngcac dieu kien khac theo quy dinh noi bOcua Cong ty.

(5) To chlic tin dl,lng, to ChLfCtai chfnh, to chlic kinh doanh chling khoan 6%thanh I~pva hO<;ltdong t<;liViet Nam.

(6) Cac to ChLfC,ca nhan khac. 8%

3.4.2 He so rui ro thanh toan theo thai gian

Thc)i gian qua hCilnthanh toan, chuy€m giao chCPngkhoan H, s6 rui rothanh toan

(1) o - 15 ngay sau thai hc;lnthanh toan, chuyen giao chling khoan 16%(2) 16 - 30 ngay sau thai hc;lnthanh toan, chuyen giao chling khoan 32%(3) 31 - 60 ngay sau thai h<;lnthanh toan, chuyen giao chLfngkhoan 48%(4) Tli 60 ngay tr& di 100%

26

CDNG TV co PHAN CHlrNG KHOAN RONG VieT

THUVET MINH sAo cAo TV LE AN ToAN TAl CHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P sAo cAo TY Le AN ToAN TAl CHiNH CHOVEU (ti~p theo)

3.4 Gia tr! rui ro thanh toan (ti~p theo)

3.4.3 Gia tr! tai san tiem an rui ro thanh toan

SIT Lo~i hinh giao djch Gia trj tai sim tiem §n rui ro thanh toan

(1 ) Tien gLri co ky han, khoan tien cho vay Toan bo gia tn khoan cho vaykhong co tai san dam bao va cac khoanphai thu tli heat dong giao dich va nghiepVI,! kinh doanh ch(J'ng khoan

(2) Cho vay ch(J'ng khoan/ Cac thoa thuan Max {(Gia tr] th] trU'O'ngcua hop dong -kinh te co cunq ban chat Gia tr! tai san dam bao (neu cojj.O}

(3) Yay ch(J'ng khoan/ Cac thea thuan kinh te Max {(Gia tr] tai san dam bao - Gia tr! th]co cung ban chat trU'O'ngcua hoopdong),O}

(4) Hoop dong mua ch(J'ng khoan co cam ket Max {(Gia tri cua hop dong tinh theo giaban Ic;li/ Cac thoa thu~n kinh te co cung mua - Gia tr! th! trU'O'ngcua hoopdong x (1ban chat - He s6 rui ro th! truoO'ng»,O}

(5) Hoop dong ban ch(J'ng khoan co cam ket Max {(Gia tr! th! trU'O'ngcua hOOpdong x (1mua Ic;li/Cac thoa thu~n kinh te co cung - He s6 rui ro thi trU'O'ng) - Gia tr! hoopban chat dong tinh theo gia ban),O}

(6) HOOpdong cho vay mua ky quy ( cho khach Max {(S6 duonO'- Gia tr! tai san damhang vay mua ch(J'ng khoan)/ Cac thoa bao),O}thu~n kinh te co cung ban chat

3.4.4 Giam trli gia tr! tai san tiem an rui ro thanh toan )Cong ty dieu chinh giam trli ph~m gia tr! tai san bao dam cua d6i tac, khach hang khi xac d!nhgia tr! tai san tiem an rui ro thanh toan trong trU'O'ng hO'P cac hO'Pdong, giao d!ch nay dap (J'ngday du cac dieu kien sau:

86i tac, khach hang co tai san dam bao thl,l'c hien nghia VI,! cua minh va tai san dam bao latien, cac khoan tU'O'ng dU'O'ng tien, giay to' co gia, cong Cl,!chuyen nhU'Q'ng tren th! truoO'ngtien te, ch(J'ng khoan niem yet, dang ky giao d!ch tren Sa Giao d!ch Ch(J'ng khoan, trai phieuChinh phu, trai phieu dU'O'cBO Tai chinh bao lanh phat hanh;

Cong ty co quyen d!nh dOc;lt,quan Iy, SLrdl,!ng, chuyen nhU'Q'ngtai san dam bao trong trU'O'nghoopd6i tac khong thl,l'c hien nghia VI,! thanh toan day du va dung thO'i hc;lnda thoa thu~n tc;licac hO'Pdong.

Gia tr! tai san dU'Q'cgiam trli dU'Q'cxac d!nh nhU' sau:

Gia tr! tai san dam bao = Kh6i IU'Q'ngtai san x Gia ti!i san x (1- He s6 rui ro th! truoO'ng)

27

CONG TV co PHAN CHlrNG KHOAN RONG VII;T

THUVET MINH BAo cAo TY LE AN ToAN TAl cHiNHT~I NGAv 31 THANG 12 NAM 2017

3 cAc cHiNH SACH L~P BAo cAo TY LI; AN ToAN TAl cHiNH CHU VEU (ti~ptheo)

3.4 Gia tr] rul ro thanh toan (ti~ptheo)

3.4.5 Tang them gia tri rui ro thanh toan

Gia tri rui ro thanh toan phai diroc dieu chlnh tang them trong cac trU'anghop sau:·1)I• Tang them 10% trong trU'ang hop gia tri khoan vay doi voi mot to chuc, ca nhan va nhorn to

chuc, ca nhan lien quan (neu co), chiem tLl'10% tai 15% Von chu sa hCl'u;

• Tang them 20% trong trU'cmghop gia tri khoan vay doi vai mot to chirc, ca nhan va nhorn tochuc, ca nhan lien quan (neu co), chiern tLl'15% toi 25% Von chu sa hCl'u;

• Tang them 30% trong truonq hop gia tri khoan vay doi vai mot to chuc, ca nhan va nhorn tochuc, ca nhan lien quan (neu co), hoac mot ca nhan va cac ben lien quan toi ca nhan do(neu co), chiern tLl'25% Von chu sa hCl'utra len.

3.4.6 Bu trLl'song phuonq gia tri tai san tiem an rui ro thanh toan

Gia tri tai san tiem an rui ro thanh toan dU'Q'cbu trLl'song phU'O'ngkhi:

• Rui ro thanh toan lien quan tai cung mot doi tac;• Rui ro thanh toan phat sinh doi vai cung mot IOc;lihlnh giao dich;• Vi$c bu trLl'rang song phU'O'ngda dU'Q'ccac ben thong nh~t trU'ac b2lngvan ban.

3.5 Gia tr! rui ro ho,t dQng

Gia tri rui ro hOc;ltdong la gia tri tlJ'O'ng(l'ng vai m(l'c dOton th~t co the xay ra do loi ky thu~t, 10ih$ thong va quy trlnh nghi$p Vl,l, 16icon ngU'ai trong qua trlnh tac nghi$p, ho~c do thieu von kinhdoanh phat sinh tLl'cac khoan chi phi, 10tLl'hOc;ltdong dau tU',ho~c do nguyen nhan khach quankhac.

2.

Gia tri rui ro hOc;ltdong cua Cong ty dU'Q'cxac dinh la gia tri Ian nhat cua cac gia tri sau:

• 25% chi phi duy trl hOc;ltdong cua Cong ty trong vang mU'ai hai (12) thang lien ke tinh taithai diem tinh toan;

• 20% von phap dinh theo quy dinh cLlaphap lu~t.

Chi phi duy trl hOc;ltdong cua Cong ty dU'Q'cxac dinh b2lngtong chi phi phat sinh trong ky trLl'di:

• Chi phi kh~u hao;• Chi phi ho~c hoan nh~p dl,l'phang suy giam gia tri cac tai san tai chinh ng~n hc;lnva tai san

the ch~p;• Chi phi ho~c hoan nh~p dl,l'phang suy giam gia trj cac tai san tai chinh dai hc;ln;• Chi phi ho~c hoan nh~p dl,l'phang suy giam gia tri cac khoan phai thu;• Chi phi ho~c hoan nh~p dl,l'phang suy giam gia tri cac tai san ng~n hc;lnkhac.

28

CONG TV co PHAN CHlrNG KHOAN RONG vierTHUVt:T MINH sAo cAo TV LE AN ToAN TAl cHiNHT~I NGAv 31 THANG 12 NAM 2017

4 esc Sl! KleN PHAT SINH SAU NGAv sAo cAo

M$nh gia trai phieuSo 1lJ'Q'ngtrai phieu phat hanhTong gia tr] trai phieu chao banGia phat hanh

Ngay 25 thanq 1 narn 2018, Hoi dong Quan trj da thong qua phuonq an phat hanh trai phieu ,doanh nghi$p I~m1 .nam2018 nharn tang quy me von heat dong cua Cong ty. Chi tiet cua dot -:"-t-phat hanh nay dl,l'kien nhtr sau: }~

Loai trai phieu chao ban Trai phieu khong chuyen d6i *khong co tai san dam bao1.000.000Dong500.000 trai phieu500.000.000.000 DongBang menh gia

Ngoai su ki$n neu tren, khong co Sl,I' kien phat sinh sau nqay lap bao cao tai chinh can dieuchinh hoac trinh bay tren bao cao tai chinh nay.

Bao cao ty 1$an toan tai chinh da dU'Q'cBan Tong Giam doc phe duy$t ngay 8 thang 3 nam 2018.

+Nguyen HieuTong Giam doc

)Le Minh Hien ¢/Giam doc Tai chinh

Phan Thj Thu~n HlJ'O'ngBOphcfinkiE§msoat noi bo

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