BAo cAo TAl CHiNH TONG HQ'PKY BAo cAo KET THUC NGAv 30 THANG 09 N.A.M2015

CONG TY co PHANCHlrNG KHOAN IlAu TU' VIET NAM.

Ml)C LyC Trang

Bang can d6i k~ to an 2-4

Bao cao k~t qua heat dong kinh doanh 5- 6~

Bao cao luu chuyen ti@n t~ 7- 80

~Bao cao tinh hinh bien dong v6n chu so' htru 9 c

Ban thuyet minh Bao cao tai chinh 10 - 21 ~

CONG TV CO PHAN CHU'NG KHOAN £>AUnr VIET NAMDia chi: T§ng I, toa nha VCCI, so 9 Dao Duy Anh, Bo~g Ba,HNTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc ngay 30 thang 06 nam 2015

Mau so B 01 - CTCKBan hanh theo T.Tu so 95/2208/TT-BTCNgay 24 thang 10 nam 2008 cua BQTC

---------------------------------------- -CK - BANG CAN DOl KE ToAN - QUY II

Ban vi tlnh: VND

Mii ThuyetTAl SAN A minh SB cuBi ky SB d§u namso

A- TAl SAN NGAN H~N 100 197,187,582,577 187,340,068,066

I. Ti~n va cac khoan turrng durrng ti~n 110 73,202,399,164 66,865,700,680I. Ti~n III V.01 73,202,399,164 66,865,700,6802. Cac khoan tuong duong ti~n 112

II. Cac khoan d§U tu tai chinh ng~n han 120 V.03 24,899,858,388 23,729,243,855I. B~u nr ngan han 121 24,955,825,573 23,768,305,8302. D\I phong giam gia d~u tu ngan han 129 (55,967, I85) (39,061,975)

111. Cac khoan phai thu ng~n han 130 V.04 96,301,908,071 94,676,004,859I. Phai thu khach hang 13I 969,833, I03 956,130,8322. Tra truce cho nguoi ban 132 3,269,544,060 3,395,208,7803. Phai thu noi bo ngan han 1334. Phai thu hoar dong giao dich chung khoan 134 75,526,636,816 76,300,252,8235. Cac khoan phai thu khac 135 17,604,687,087 14,862,205,4196. OIl phong phai thu ngan han kh6 doi 139 (1,068,792,995) (837,792,995)

IV. Hang tAn kho 140I. Hang t6n kho 1412. O\-I" phong giarn gia hang t6n kho 149

V. Tai san ng~n han khac 150 2,783,416,954 2,069,118,672I. Chi phi tra truce ngan han 151 548,3 12,625 425,264,3592. Thu~ gia tri gia tang duoc khau tnr 1523. Thu~ va cac khoan khac phai thu Nha nuoc 154 1,746,0164. Tai san ngan han khac 158 V.05 2,233,358,313 1,643,854,313

2

CONG TV CO PHAN CHUNG KHOAN £>AUTlJ VIET NAM M~u so B 01 - CTCKBia chi: T§ng I, toa nha VCCI, so 9 Bao Duy Anh, Bo~g Ba,HN Ban hanh theo T.Tu so 95/2208/TT-BTCTel: 04.35730073 Fax: 04.35730088 Ngay 24 thang 10 narn 2008 cua B9 TCKy bao cao k~t thuc ngay 30 thang 06 narn 2015 Ban hanh theo T.Tu 56 95/2208/TT-BTCBang can doi ke toan tong ho'p (tiep theo)

Mii ThuyetTAl SAN s8 minh S8 eu8i ky S8 d§u nam

B- TAl SAN oAI H~N 200 53,063,443,033 54,302,339,264

I. Cac khoan phai thu dai han 2101. Phai thu dai han cua khach hang 2112. V6n kinh doanh 0 cac don vi true thuoc 2123. Phai thu dai han n9i b9 2134. Phai thu dai han khac 2185. Oil phong phai thu dai han kh6 doi 219

II. Hi san e8 djnh 220 12,349,070,523 14,192,193,7371. Tai san c6 dinh hiru hinh 221 V.06 2,781,563,446 2,686,750,536

Nguyen gia 222 12,332,131,41 1 11,893,249,011Gia tri hao man li1y kif 223 (9,550,567,965) (9,206,498,475)

2. Tai san c6 dinh thue tai chinh 224Nguyen gia 225Gia tri hao man li1yki 226

3. Tai san c6 dinh vo hinh 227 V.07 9,567,507,077 11,505,443,201Nguyen gia 228 29,220,496,930 29,220,496,930Gia tri hao man li1y kif 229 (19,652,989,853) (17, 7J5,053,729)

4. Chi phi xay dung co ban do dang 230

III. B~t di)ng san d§u tu 240Nguyen gia 241Gia tri hao man ICiY'k~ 242

IV. Cac khoan d§u tu titi chinh dai han 250 V.03 36,000,000,000 36,000,000,0001. B§u tir vao cong ty con 2512. B§u tu vao cong ty lien k~t, lien doanh 2524. B§u tu dai han khac 258 36,000,000,000 36,000,000,0005. D\I phong giam gia d§u tu tai chinh dai han 259

V. Hi san dai han khac 260 4,714,372,510 4,110,145,5271. Chi phi tra truce dai han 261 V.08 575,365,343 432,750,0492. Tai san thue thu nhap hoan lai 2623. TiSn n9P quy h6 tro thanh roan 263 3,707,707,167 3,246,095,4784. Tai san dai han khac 268 V.09 431,300,000 431,300,000

TONG CONG TAI SAN 270 250,251,025,610 241,642,407,330

3

CONG TV CO PHAN CHU'NG KHOAN DAU nr VIET NAM M~u so B 01 - CTCKDia chi: T§ng I, toa nha VCCI, so 9 Dao Duy Anh, Do~g Da,H Ban hanh theo T.Tu so 95/2208/TT-BTCTel: 04.35730073 Fax: 04.35730088 Ngay 24 thang 10 nam 2008 cua BO TCKy bao cao kSt thuc ngay 30 thang 06 narn 2015Bang din d6i ke toan t6ng hop (tiep theo)

Mil ThuyetNGUON VON s6 minh s6 cu6i ky s6 dAu nam

A- NQ"PHAI TRA 300 75,079,517,793 67,546,931,863

I. NQ' ngin han 310 75,079,517,793 67,546,931,863I. Vay va no ngan han 3112. Phai tra nguoi ban 312 419,716,150 1,185,284,497

3. Nguoi rnua tra ti€n truce 313 78,500,000 227 ,000,000

4. ThuS va cac khoan phai n9P Nha ruroc 314 Y.IO 609,552,894 2,179,529, I04

5. Phai tra nguoi lao d9ng 315 353,806,146 48,630,332

6. Chi phi phai tra 316 446,867,083 524,328,246

7. Phai tra n9i b9 317

8 Cac khoan phai tra, phai n9P ngan han khac 319 V.II 1,340,589,719 4,780,671,414

9 Phai tra heat dong giao dich chirng khoan 320 V.12 71,549,393,723 58,323,895,304

10 Phai tra h9 c6 tire, g6c va liii trai phieu 321 81,900 81,900

II Phai tra t6 chirc phat hanh chung khoan 322 1,000 1,000

12 Quy khen thuong phuc 19'i 323 45,346,483 45,346,483

13 Doanh thu chua thuc hien ngan han 328 V.13 235,662,695 232,163,583

14 Du phong phai tra ngan han 329

II. NQ' dai han 330

5. ThuS thu nhap hoan lai phai tra 335

6. D\I' phong tro dp Ill~t viec lam 336

7. Dir phong phai tra dai han 337

B- NGUON VON CHi) SO HiJ'U 400 175,171,507,817 174,095,475,467

I. V6n chi! so' huu 410 175,171,507,817 174,095,475,467I. V6n dfiu nr cua chu So' hfru 411 161,000,000,000 161,000,000,000

6. Chenh lech tY gia h6i doai 416

7. Quy dfiu tu phat tri~n 417 271,963,694 271,963,694

8. Quy du phong tai chlnh & rui ro nghiep vu 418 271,963,694 271,963,694

9 L9'i nhuan sau thue chua phan phoi 420 13,627,580,429 12,551,548,079

10 Nguon v6n dfiu tu xay dung CO' ban 421

TONG CONG NGUON VON 440 250,251,025,610 241,642,407,330

K~ Toan Truong

Nguy~n Th] H6ng Doan Ngoc Hoan

4

CONG TV CO PHAN CHUNG KHOAN DAU ruVI~T NAMDia chi: T§ng I, toa nha YCCI, s6 9 Dao Duy Anh, Dong Da,HNTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc ngay 30 thang 06 nam 2015

M~u so B 02 - CTCKBan hanh theo T.Tu· s6 95/2208/TT-BTCNgay 24 thang 10 narn 2008 cua Bi;>TC

BAO CAO KET QuA HO~T DONG KlNH DOANH TONG HQ'PQuy II nam 2015

Mil ThuyetCHI TIEU s6 minh

I. Doanh thu ban hang va cung cAp dich VI} 01

Trong do- Doanh thu hoat dong m6i gioi chirng khoan OI.l- Doanh thu hoat dong d§u nr clnrng khoan, g6p v6n 01.2

- Doanh thu bao lanh phat hanh chirng khoan 01.3

- Doanh thu dai Iy phat hanh chtrng khoan 01.4

- Doanh thu hoat dong ur v~n 01.5

- Doanh thu luu ky chung khoan 01.6

- Doanh thu hoat dong uy thac d~u gia 01.7

- Doanh thu cho thue Slr dung tai san 01.8

- Doanh thu khac 01.9

2. Cac khoan giam tn'r doanh thu 02

3. Doanh thu thuiin v~ hoat t'lQng kinh doanh 10

4. Chi phi hoat t'lQng kinh doanh II YI.I5

S. LQ'i nhu~n gQP cua hoat t'lQng kinh doanh 20

6. Chi phi quan ly doanh nghi~p 25

7. LQ"inhu~n thuiin tjr hoat ()Qng kinh doanh 30

8. TllU nh~p khac 31

Boo coo nay phai duoc d9C cling voi Ban thuyet minh Boo coo tai chinh tong hop

Quy 1112014 Quy 1112015 Ky trurrc Ky nay

7,039,629,856 7,194,002,198 15,512,287,630 13,700,722,264

2,527,900,268 2,293,254,612 6,213,629,818 4,593,813,012728,997,500 1,537,812,717 1,361,450,880 2,457,386,298

123,636,363 272,045,455 212,727,272 743,272,728

84,533,285 104,259,812 171,498,125 199,340,966

659,613,024 611,750,057 1,330,068,058 1,223,803,5862,914,949,416 2,374,879,545 6,222,913,477 4,483,105,674

7,039,629,856 7,194,002,198 15,512,287,630 13,700,722,264

2,918,376,732 2,762,543,653 5,982,885,521 5,773,310,809

4,121,253,124 4,431,458,545 9,529,402,109 7,927,411,455

3,140,955,351 3,385,738,605 5,883,441,515 6,729,017,137

980,297,773 1,045,719,940 3,645,960,594 1,198,394,318

103,245,091 45,047,380 107,234,173 93,047,296

5

" ~./

Mii ThuyetCHi TIEU

~ minh Quy 1112014 Quy 1112015 Ky truxrc Ky nayso-

9. Chi phi khac 32 32,729,369 - 132,729,369

10. LQ"inhu~n khac 40 70,515,722 45,047,380 (25,495,196) 93,047,296

II. Tang IQ"inhu~n k~ toan truxrc thu~ 50 1,050,813,495 1,090,767,320 3,620,465,398 - 1,291,441,614

12. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh 51 YJ.16 270,000,501 215,409,264 835,171,460 215,409,264

13. Chi phi thu~ thu nh~p doanh nghi~p hoiin I~i 52

14. LQ"inhu~n sau thu~ thu nh~p doanh nghi~p 60 780,812,994 875,358,056 2,785,293,938 1,076,032,350

15. Lai CO" ban tren ca phi~u 70 173 67

K~ Toan Truong10 thang 07 narn 2015

'I)&-lmDar

Boo coo nay phai dirac doc cung vai Ban thuyet minh Boo coo 1(11 chinh tong hop 6

CONG TV CO PHAN CHUNG KHOAN £)AU nr VIET NAMDia chi: Tang I, toa nha VCCI, so 9 Dao Duy Anh, Do~g Da,HNTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc ngay 30 thang 06 nam 2015

M~u so B 03 - CTCKBan hanh theo T.Tu so 95/2208/TT-BTCNgay 24 thang 10 narn 2008 cua BQ TC

BAo cAo LUU CHUYEN TIEN TJ~:TONG HQ'P(Theo phuung phap gian ti~p)

Quy II nam 2015

Don vi tlnh: VND

Mil ThuyetCHI TJEU ~ minh Quy II narn 2015 Ky trurrcso

1. Liru chuyen ti~n tir hoat dQng kinh doanh

1. Lo! nllu~n trutrc ll/U€ 01 1,291,441,614 3,667,922,6862. Di~u chin It cho cdc kltoan:

Kh~u hao tai san c6 dinh 02 2,282,005,614 1,906,866,686Cac khoan dir phong 03 247,905,210 (552,220,794)Lai, 16 chenh lech tY gia h6i doai chua thuc hien 04Lai, 16 nr hoat dong d§u tu 05 (6,940,491,972) (7,584,364,357)Chi phi lai vay 06

3. Lot nhll~n IiI' 110(11df)ng kinh doanhtrutrc thay d6i van luu df)ng 08 (3,119,139,534) (2,561,795,779)Tang, giarn cac khoan phai thu 09 (4,312,693,924) 23,492,129,168Tang, giarn hang t6n kho 10Tang, giarn cac khoan phai tra II 9,188,271,597 15,522,178,329Tang, giarn chi phi tra truce 12 (265,663,560) (498,003,945)Ti~n lai vay da tra 13Thu~ thu nhap doanh nghiep da n(>p 14 (1,622,685,667) (722,429,240)Ti~n thu khac tLI'heat dong kinh doanh 15Ti~n chi khac cho hoat dong kinh doanh 16

L,l'U chuyen li~n Ihllan lir 110(11df)ng kinh doanh 20 (131,911,088) 35,232,078,533

11. Luu chuyen ti~n tlr hoat dQng dh tul. Ti~n chi d~ rnua sarn, xay dung tai sari c6 dinh va

cac tai san dai han khac 21 (438,882,400) (1,330,875,000)2. Ti~n thu tLI'thanh ly, nhuong ban tai san c6 dinh va

cac tai san dai han khac 223. Ti~n chi cho vay, mua cac cong C\1 no cua

dun vi khac 234. Ti~n thu h6i cho vay, ban lai cac cong C\1 no cua

don vi khac 245. Ti@n chi d§u tu, g6p v6n VaG dun vi khac 256. Ti~n thu h6i d§u tu', g6p v6n VaGdun vi khac 267. Ti~n thu lai cho vay, c6 nrc va 19'i nhuan diroc chia 27 6,940,491,972 7,584,364,357

Lu'U chuyen li~n lillian lir 110(11df)ng dau ttr 30 6,501,609,572 6,253,489,357

Baa cao nay phai ducc arc cimg voi Ban thuyet minh Baa cao tai chinh tong h9'P 7

CONG TV CO PHAN CHUNG KHOAN f>AU ruVI~T NAM M~u so B 03 - CTCKDja chi: Tcing I, toa nha VCCI, s6 9 Dao Duy Anh, Dong Da,HN Ban hanh theo T.Tu s6 95!2208!TT-BTCTel: 04.35730073 Fax: 04.35730088 Ngay 24 thang 10 narn 2008 cua BQTCKy bao do kSt thuc ngay 30 thang 06 nam 2015Bao cao luu chuyen ti~n t~ t6ng hop (tiep theo)

Mil ThuyetCHr TTEU

J.minh Quy II nam 2015 Ky trurrcso

III. Luu chuyen ti~n tir hoat dQng tai chinh

l. TiSn thu nr phat hanh c6 phieu, nhan g6p Y6n cuachu sa hfru 31

2. TiSn chi tra g6p Y6n cho cac chu sa hiru, mua laic6 phieu cua doanh nghiep aa phat hanh 32

3. TiSn yay ng~n han, dai han nhan duoc 334. TiSn chi tra no g6c yay 345. TiSn chi tra no thue tai chinh 356. C6 tuc, IQ"inhuan aa tra cho chu sa hiru 36 (33,000,000) (19,200,000)

LIl'1lchuyen tiJn tlluan tit: hoat drng titi chinh 40 (33,000,000) (19,200,000)

Luu chuyen ti~n thu~n trong quy 50 6,336,698,484 41,466,367,890

Ti~n va nrong duung ti~n d~u quy 60 V.I 66,865,700,680 58,931,627,651

Anh huang cua thay d6i tY gia h6i doai quy d6i ngi 61

Ti~n va nrong duo'ng ti~n cu6i narn 70 V.I 73,202,399,164 100,397,995,541

Nguy~n Thj Hang

. K~ Toan Trurrng

Boo coo nay phai diroc arc cung voi Ban thuyet minh Boo coo tai chinh tong hop 8

CONC TY CO PHAN CHUNC KHOAN OAU TU' VIi!:T NAM Phu luc s5 03Dia chi : T~ng I, toa nha VCCI, s6 9 £)30 Duy Anh, D6ng Da, Ha N(\i BAN THUYllT MINH BAO CAO TAl CHiNH

Tel: 04.35730073 Fax: 04.35730088 Ban hanh theo T.TlI s5 95/2208/TT-BTCKy bao clio k~t thuc cho nam tai chinh k~t thllC ngay 30/0612015 Ngay 24 thang 10 nam 2008 cua B9 TC

BAO CAO TiNH HiNH BIEN DONG VON CHi) SO HO"UQuy 1112015

Dan vi tfnh: VNDS5 du afiu nam S5 tang/giiim S5 duoeu5i narn

Chi tieu TM Naill truce Naill nayNaill tnroc Naill nay Naill truce Naill nay

Tang Giarn Tang GiarnI. V6n d~u III cua chu sa hiru 161,000,000,000 161,000,000,000 - - - - 161,000,000,000 161,000,000,0002. Thang dir v6n c5 ph fin - - - - - - - -

3. V6n khac cua chu sa hiru - - - - - - - -

4. cs phicu quy - - - - - - - -

5. Chenh I¢ch danh gia lai tai san - - - - - - - -

6. Chenh I¢ch Iy gia h6i doai - - - - - - - -

7. Quy dau ur phat Iri6n 271,963,694 271.963,694 - - - - 271.963,694 271,963,6948. Quy du phong tai chinh 271,963,694 271,963,694 - - - - 271.963,694 271,963,6949. Cac quy khac thuoc v6n chu sa hiru - - - - - - - -

10. Loi nhuan chua phan ph6i 3,371,861,196 12,551,548,079 9,179,686,883 - 1.076,032,350 - 12.551,548.079 13,627,580,429C(lllg 164,915,788,584 _17~,~~,~7_5,467 9,179,686,883 - 1,076,032,350 - 174,095,475,467 175,171,507,817

-

K~ Toan Truong

9

CONGTV CO PHAN CHUNG KHOAN DAU TU'VI~T NAMDia chi: T§ng I toa nha veer, 56 9 Dao Duy Anh, Dong Da,Ha N<)iBAo cAo TAl CHiNH TONG HOPKy bao cao k~t thuc ngay 30 thang 06 narn 20 IS

BAN THUYET MINH BAo cAo TAl CHiNHQuy II narn 2015

I. D~C DIEM HO~ T DONG DOANH NGHI~P

1. Hinh thirc SO'hfru vBn

Cong ty C6 phan Chung khoan D~u tir Vie; Nam la Cong ty c6 phan ducc thanh lap theo Giay dang ky kinh

doanh 56 69/UBCK-GPHDKD ngay 28 thang 08 nam 2007 va Gi~y phep di@uchinh 56 54/GPDC-UBCK ngay

27 109/20 I I do Uy ban Chung khoan Nha nucc cap,

Tru sa chfnh cua Cong ty tai T~ng I toa nha VCCI, 569 Dao Duy Anh, D6ng Da, Ha NQi

2. Nganh ngh~ kinh doanh

Hoat dong chfnh cua Cong ty la:

- Moi gioi chung khoan;

- Tu v~n d~u tu chirng khoan;

TI/ doanh chung khoan;

- Luu ky chung khoan.

II. NIEN DO KE TOAN, DON vt TIEN T~ str Dl)NG TRONG KE TOAN

Ky k~ toan, don vi ti~n t~ sfr dung trong k~ toan

Ky k€ toan nam cua Cong ty b~t d§u tu ngay 0 I/0 I va k€t thuc vao ngay 31/12 hang narn.

DO"nvi ti€n t~ suodung trong ghi chep k€ toan la d6ng Vi~t Nam (d).

III. CHUA.N Ml/C VA cUE DO KE TOAN AP Dl)NG

1. Ch~ dQ k~ toan ap dung

Cong ty ap dung Che do K€ to an doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay

20/03/2006 cua BQ truong BQ Hi chfnh da: duoc sua d6i, b6 sung theo quy dinh tai Thong tu 244/2009ITT-

BTC ngay 31112/2009 cua BO Hi chinh va thong tu s6 95/2008/TT-BTC ngay 2411 0/2008 cua BQ Hi

chinh v€ viec huong d§n k€ toan ap dung d6i voi Cong ty chung khoan; Thong tu 162/20 IO/IT -BTC ngay

20/10/2010 cua BQ Tai chinh huong d§n sera d6i b6 sung 95/2008/TT-BTC ngay 24110/2008.

2. Tuyen bB v~ vi~c tuan thu Chu§n mire k~ toan va Ch~ dQ k~ toan

Cong ty da: ap dung cac Chu<~n muc k€ toan Viet Nam va cac van ban huong d§n Chuan rnuc do Nha nuoc

da: ban hanh. Cac bao cao tai chinh duoc I~p va trinh bay theo dung moi quy dinh cua tung chuan muc,

thong tu huong d§n thuc hien chufrn rnuc va Ch€ dQ k€ toan hi~n hanh dang ap dung.

10

CONG TV CO PHAN CHUNG KHoAN DAV TV' VIET NAMDia chi: T~ng I toa nha VCCI, 56 9 Dao Duy Anh, D6ng Da,Ha NQiBAo cAo TAl CHfNH TONG HOPKy bao cao k~t thuc ngay 30 thang 06 nam 2015

3. Hinh thtrc k~ toan ap dung

Cong ty ap dung hinh thirc k6 toan tren may vi tinh.

IV. cAc CHINH SACH KIt ToAN Ap DT)NG

1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan nrong dirong ti~n

Cac nghiep vu kinh t6 phat sinh bang ngoai t~ duoc quy d6i ra dong Viet Nam thee ty gia giao djch thuc t6

tai thoi diem phat sinh nghiep vu. Tai thoi di~m cuoi narn cac khoan rnuc tien t~ c6 g6c ngoai t~ duoc quy

d6i thee ty gia mua vao cua ngan hang thuong rnai noi Cong ty me tai khoan cong b6 vao ngay k6t thuc

nien dQ k~ roan (Thea Thong tu J79/2012/TT-BTC ngay 24 thong 10 nom 2012 quy dinh vJ viec ghi nhdn,

danh gia, x~r If; cac khoan chenh lech tf; gia h6i doai trong doanh nghiep);

Cac khoan tuorig duong ti€n la cac khoan d§u ttr ngan han khcng qua 03 thang, c6 kha nang chuyen d6i d~

dang thanh tien va khong c6 nhieu rui ro trong chuyen d6i thanh ti~n k~ tir ngay mua khoan d§u nr do tai

thai diem bao cao.

2. Nguyen t~c ghi nh~n va kh§u hao tai san c8 djnh

Hi san c6 dinh hfru hinh, tai san c6 dinh vo hinh duoc ghi nhan thee gia goc. Trong qua trinh su' dung, tai

san c6 dinh huu hinh, tai san c6 djnh vo hinh duoc ghi nhan thee nguyen gia, hao mon luy k~ va gia trj con

Khau hao ducc trfch theo phuong phap duong thang. Thoi gian kh~u hao tai san c6 dinh duoc uoc tfnh nhu

sau:

May m6c, thi6t biPhuong tien v?n taiPhan mern

02 - 05 nam

06 - 08 nam

05 - 08 namTu thang 6/2013 Cong ty da thuc hien thay d6i chfnh sach k~ toan d6i voi tai san c6 dinh va kh~u hao

TSCf) thee huong dfrn tai Thong tu s6 45/20 13/TT -BTC ngay 25/04/2013 cua BQ tai chinh hirong dfrn ch6

dQ quan Iy,su' dung va trfch khau hao TSCf), cu the nhu sau:

Nguyen gia t6i thi€u cua tai san c6 dinh tang tu 10 trieu d6ng len 30 trieu dong. D6i voi nhung ta: san c6

djnh truce day khong thoa man dieu kien nay thi gia tri con lai duoc di~u chinh sang chi phf tra tnroc dai

l11;1nva phan b6 vao chi phf san xuat kinh doanh trong thoi han 3 narn tai chinh,

3. Nguyen t~c ghi nh~n clnrng khoan d~u nr

Chung khoan d§u tu duoc ghi nhan theo gia g6c. C6 nrc va trai tire nhan ducc trong ky k6 toan duoc ghi

nhan giam gia v6n chung khoan d6i voi khoan lai d6n tfch truce ngay mua va ghi nhan tang doanh thu d§u

tir d6i voi phan lai k€ tu ngay mua.

II

CONG TV CO PHAN CHUNG KHOAN DAv TV' VIET NAM£)ja chi: Tckg I toa nha VCCI, s6 9 £)ao Duy Anh, £)6ng Da,Ha NQjBAo cAo TAl CHINH TONG HOPKy bao cao k€t thuc ngay 30 thang 06 narn 2015

4, Nguyen t~c ghi nh~n cac khoan d~u tu tai chinh

Khoan ofru tLI'vao cong ty con, cong ty Iien k~t duoc ke toan theo phuong phap gia goc. LQ'i nhuan thuan

ducc chia tir cong ty con, cong ty lien ket phat sinh sau ngay o§.u nr duoc ghi nhan vao Bao cao Ket qua

heat oQng kinh doanh. Cac khoan duoc chia khac (ngoai loi nhuan thuan) ducc coi la phan thu h6i cac

khoan o§.u nr va duoc ghi nhan la khoan giarn tnr gia g6c o§.u nr.

Khoan ofru nr vao cong ty lien doanh duoc ke toan theo phuong phap gia goc. Khoan von gop lien doanh

khong oi~u chinh theo thay 06i cua phan so' hu'u cua cong ty trong tai san thuan cua cong ty lien doanh. Bao

cao K~t qua hoat dong kinh doanh cua Cong ty phan anh khoan thu nhap diroc chia tir IQ'jnhuan thuan luy

k~ cua Cong ty lien doanh phat sinh sau khi gop v6n lien doanh.

Hoat dong lien doanh theo hinh thirc Heat dong kinh doanh 06ng kiern scat va Hi san dong kiern scat

duoc Cong ty ap dung nguyen t~c ke toan chung nhir voi cac hoat dong kinh doanh thong thuong khac.

Trong 00:

- Cong ty theo d5i rieng cac khoan thu nhap, chi phi lien quan o~n hoat dong lien doanh va thuc hien phan

b6 cho cac ben trong lien doanh theo hQV06ng lien doanh;

- Cong ty theo d5i rieng tai san g6p v6n lien doanh, phan von g6p vao tai san 06ng kiern soat va cac khoan

cong no chung, cong no rieng phat sinh tir hoat dong lien doanh.

Cac khoan ofru tu chirng khoan tai thoi di~m bao cao, neu:

- C6 thoi han thu h6i hoac dao han khong qua 3 thang k~ nr ngay mua khoan dfru tu 06 duoc coi la II tuong

duong tien";

- C6 thoi han thu h6i v6n duoi I nam hoac trong I chu ky kinh doanh duoc phan loai la tai san ngan han;

- C6 thai han thu h6i v6n tren I narn hoac hon I chu ky kinh doanh duoc phan loai la tai san da: han.

Du phong giam gia dfru tu diroc I~p vao thai di~m cuoi nam la s6 chenh lech gifra gia g6c cua cac khoan

dfru tu ducc hach toan tren s6 k~ roan Ian hon gia tri thi truong cua chung tai thai di~m I~p dir phong.

5. Nguyen t~c ghi nhan D\f phong giarn gia d~u nr ng~n han, dai han

D\)' phong giam gia dfru tu duoc I~p vao thoi diem cuoi ky la s6 chenh I~ch giua gia g6c cua cac khoan dfru

nr duoc hach toan tren s6 ke toan Ian hon gia tr] thj truong cua chung tai thai di~m lap du phong.

6. Nguyen t~c ghi nhan va phan b6 chi phi tra trurrc

Cac chi phi tra tnroc chi lien quan den chi phi san xu§.t kinh doanh narn tai chinh hien tai duoc ghi nhan la

chi phi tra tnroc ng~n han va duoc tinh vao chi phi san xuat kinh doanh trong narn tii chinh.

Cac chi phi sau day da phat sinh trong narn tai chinh nhung duoc hach toan vao chi phi tra truce dai han d~

phan b6 dfrn vao ket qua hoat dong kinh doanh trong nhieu nam:

12

CONG TY CO PHAN CHUNG KHOAN DAu TV' VI~T NAMDia chi: T§ng 1 toa nha VCCI, s6 9 Dao Duy Anh, Dong Da,Ha NQiBAo cAo TAl CHiNH TONG HOPKy bao cao k~t thuc ngay 30 thang 06 narn 2015

- Chi phi thanh I?p;

- Chi phi truce heat dQngl chi phi chuan bi san xuat (bao gorn cac chi phi dao tao);

- Chi phi chuyen dia di€m, chi phi t6 chirc lai doanh nghiep;

- Chi phi chay thir co tai, san xu~t thir phat sinh 16n;

- Cong Cl,l dung cu xu~t dung co gia tr] 16n;

- L6 chenh lech ty gia cua giai doan d§u tu xay dung CO" ban;

- Chi phi sira chfra 16n tai san c6 djnh phat sinh mot I§n qua 16n.

Viec tinh va phan b6 chi phi tra truoc dai han VaGchi phi san xuat kinh doanh tung ky hach toan duoc can

ctr vao tinh chat, mire dQ tung loai chi phi d@chon phuong phap va tieu thirc phan b6 hQ"PIY. Chi phi tra

truce duoc phan b6 d§n VaGchi phi san xu~t kinh doanh theo phuong phap duong thing.

7. Nguyen t~c ghi nhan chi phi phai tra

Cac khoan chi phi thirc t@chua phat sinh nhung diroc trich truce vao chi phi san xw1t, kinh doanh trong ky

d€ dam bao khi chi phi phat sinh thuc t@khong gay dQt bien cho chi phi san xu~t kinh doanh tren CO" sa dam

bao nguyen t~c phu hQ"Pgitra doanh thu va chi phi. Khi cac chi phi do phat sinh, n@uco chenh lech vo: s6

da trich, k@to an tien hanh ghi b6 sung hoac ghi giarn chi phi tuong ung voi phan chenh lech.

8. Nguyen t~c ghi nhan quy dl! phong tro dp mfit vi~c lam

Narn 2012, Cong ty ap dung viec chi tra tro c§p mat viec lam theo Thong 180120121TT-BTC ngay

24/1012012 huong d§n xu' ly tai chinh v~ chi tro c§p m~t viec lam cho nguoi lao dong tai doanh nghiep.

Theo do, khi phat sinh chi tro c~p m~t viec lam Cong ty hach to an khoan chi tro c§p m~t viec lam cho

nguoi lao dQng theo quy dinh tai Thong tir nay vao chi phi quan Iy doanh nghiep. Rieng narn 2012, sau khi

chi tra tro c§p m~t viec lam cho can bQ cong nhan vien, nguon quy du phong tro c§p m~t viec lam can lai

Cong ty da k@tchuyen thu nhap khac theo dung huong d§n tai Thong ur neu tren.

9. Nguyen de ghi nhan v6n chu SO' hfru

V6n d§u tu cua chu so htru diroc ghi nhan theo s6 v6n thuc gop cua chu sa hfru.

Thang du von c6 ph§n duoc ghi nhan theo s6 chenh lech 16n hon hoac nho hon giu'a gia thuc t@phat hanh

va menh gia c6 phieu khi phat hanh c6 phieu I§n d§u, phat hanh b6 sung hoac tai phat hanh c6 phieu quy;

V6n khac cua chu sa htru diroc ghi theo gia tr] can lai giu'a gia tri hop Iy cua cac tai san ma doanh nghiep

duoc cac t6 chuc, ca nhan khac tang, bieu sau khi tru (-) cac khoan thue phai nQP (n@u co) lien quan d@n

cac tai san duoc tang, bieu nay; va khoan b6 sung tir k@tqua hoat dQng kinh doanh;

C6 nrc phai tra cho cac c6 dong duoc ghi nhan la khoan phai tra trong Bang Can d6i k@toan cua Cong ty

sau khi co thong bao chia c6 tuc cua HQi d6ng quan tri Cong ty;

13

CONG TV CO PHAN CHUNG KHOAN DAU TU'VI~T NAMDia chi: T§ng I toa nha VCCI, 55 9 DilO Duy Anh, D5ng Da,Ha NQiBAo cAo TAl CHiNH TONG HOPKy bao cao k~t thLICngay 30 thang 06 narn 2015

LQ'i nhuan sau thue chua phan phoi la s6 IQ'i nhuan tu cac h01;1toong cua doanh nghiep sau khi trir (-) cac

khoan oi~u chinh do ap dung h6i t6 thay o5i chfnh sach k~ toan va oi~u chinh h6i t6 sai s6t trong y~u cua

cac nam truce.

10. Nguyen t~c ghi nh~n doanh thu

Doanh thu ducc ghi nhan khi Cong ty c6 kha nang nhan duoc cac IQ'i fch kinh t~ co th~ xac dinh mot cac

chac chan. Cac oi~u kien ghi nhan ql th~ sau day cling phai duoc dap irng khi ghi nhan doanh thu:

Doanh thu h09{ dong moi gioi chung khoan

Doanh thu tu h01;1tdong moi gioi chung khoan duoc ghi nhan tren bao cao k~t qua h01;1tdong kinh doanh khi

giao djch chung khoan duoc hoan thanh.

Doanh thu hoat dong d6u {U' chung khoan

Doanh thu tir h01;1tdong o~u nr chung khoan diroc xac dinh dua tren rmrc chenh lech gia ban va gia von binh

quan cua chung khoan.

c6 useDoanh thu duoc ghi nhan khi quyen duoc nh~n khoan thanh toan c6 tire oU'Q'Cxac lap,

Thu nhdp unDoanh thu OUQ'Cghi nhan khi ti~n lai phat sinh tren co sa den tich (c6 tinh o~n IQ'itire rna tai san dern lai) trir khi

kha nang thu h6i tien lai khong chac chan.

Doanh thu cung cdp dich v(.l

Khi c6 the X3c djnh ducc ket qua hop o6ng mot each chac chan, doanh thu se ducc ghi nhan dua vao rmrc 0(>

hoan thanh cong viec, Trang tnrong hop khong th~ xac dinh duoc ket qua hop o6ng m(>teach chac chan, doanh

thu se chi dtroc ghi nhan a rrurc c6 th~ thu h6i ducc cua cac chi phi oa ghi nhan.

11. Nguyen t~c va phuong phap ghi nhan chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~

thu nhap doanh nghiep hoan lai

Tai san thue va cac khoan thue phai nop cho narn hien hanh va cac narn truoc duoc xac dinh bang s6 ti~n

du kien phai nop cho (hoac duoc thu h6i) co quan thu~, dua tren cac rmrc thue suat va cac ILI?t thue c6 hieu

luc o~n ngay k~t thuc ky k~ toan narn.

12. Cong C\I tai chinh

Cong Cl) tai chfnh duoc ghi nhan phu hop voi huong d~n tai Thong tu 56 210/2009/TT-STC ngay 6 thang

II narn 2009 cua So Hi chfnh- huang ddn ap dung Chua"n muc ki toan quoc d vd trinh bay boo coo tai

chinh va thuyet minh thong tin d6i voi cong cu tai chinh.

14

CONG TY co PRAN CHUNG KHoAN DAu TU VI~T NAM

Dia chi. Tang 1, toa 11M veer, 55 9 Dao Duy Anh, D5ng Da, HaNQiTel: 04.35730073 Fax: 04.35730088KY bao cao k~t thuc cho narn tai chinh k~t thuc ngay 31103/2015

BANruuver MINH BAo cAo TAl cHiNHBan hanh thee T.Tu 56 95/2208/TT-BTCNgay 24 thang 10 narn 2008 Cl13 Bo TC

v . THONG TIN BO SUNG CHO cAc KHoAN Ml)C TRiNH BAy TRONG BANG CDKT

1 . Ti~n va cac khoan tU'Ol1g duong ti~n Dan vi tinh: YND

____ --'3"-"1"-'/0"-"3"-'/2=..::0""'1~5 ---'0"""1"""/0""'1"-</2:..::::0-""15'"'-1,653,005,-1-11 8,523,851,572157,021,606 60,931,320

1,-195,983,835 8,462,920,252

Cong f;v

Ti~n matTi~n gtri ngan hangCac khoan nrong duong ti~ntu« cua ntt« dim urTi~n gui thanh toan bu tnr giao dich clurng khoanCi)ng

71,5-19,393,72371,5-19,393,723

58,341,849,10858,3-11,8-19,108

73,202,399,164 66,865,700,680

2 . Gili tri, I<h6i IU'Q'Ilg giao dich thuc hi~n trong 1<5'

CHiTlEUKh6i IU'Q'Ilg giao djch Gili tJ'j l<h6i IU'Q'Ilg giao dichthuc hien trong 1<5' thuc hien trong 1<5'

a) Cua ciing ry chtcng khodn 1,050,400 18,993,870,000- cs phieu 1,050.400 18,993,870,000- Trai phieu- Chung khoan khac

b) Cua nli« dim tu: 227,497,616 2,800,488,695,000- c6 phieu 227.497,616 2,800.488,695,000- Trai phieu - --- ChU'11g khoan khac - -

T6ng cong 228,548,016 2,819,482,565,000

15

CONG TY CO PHAN CHuNG KHOAN f>AU TU' VII):T NAMDia chi: T§ng I, toa nha VCCI, s6 9 Dao Duy Anh, Dong Da, Ha Noi

Tel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc cho narn tai chinh k~t thuc ngay 30/0612015

BAN THUYET MINH BAO CAO TAl CHiNH

Ban hanh theo T.Tu s6 95/2208/TT-BTCNgay 24 thang 10 nam 2008 cua Bi) TC

3. Tlnh hlnh d~u nr tai chinh

S6Iu'Q'ng Gia tr] theo sB sach So vO'i gia th] truimg TBng gia tr] theo gia th] tru'o'ngChi tieu

Cu6iky f)~u ky Cu6i ky E>~ukyTang Giarn

Cu6i ky f)~u kyCu6i ky f)~u ky Cu6i ky E>~uky

I. Chung khoan thuong mai 1,816,209 1,744,527 24,955,825,573 23,768,305,830 16,387,212 14,253,645 55,967,185 39,061,975 1,325,225,600 68,177,500- Co phi~u Cty Niem y~t 86,209 5,114 1,364,805,573 92,985,830 16,387,212 14,253,645 55,967,185 39,061,975 1,325,225,600 68,177,500Cac c6 phieu khac 86,209 5,114 1,364,805,573 92,985,830 16,387,212 14,253,645 55,967,185 39,061,975 1,325,225,600 68,177,500- CB phi~u Cty chua Niem y~t (*) 1,730,000 1,739,413 23,591,020,000 23,675,320,000 - - - - - -Cong ty C6 phan Nhira Vi~t Narn 50,000 50,000 525,000,000 525,000,000 - -Cong ty C6 phan May Vi~t Ti~n 30,000 30,000 966,020,000 966,020,000 - -Cong ty C6 phan f)~u tir Phat tri~nB~c Minh 400,000 400,000 9,600,000,000 9,600,000,000 - -

Cong ty C6 phan Xay lap E>i~nI - 9,413 - 84.300,000 - -

Cong ty CP E>~unr Khoi Nghiep 650,000 650,000 6,500,000,000 6,500,000,000 -Cong ty CP f)~u tu Hi Vi~t 600,000 600,000 6,000,000,000 6,000,000,000 -- Trai phi~u - - - -

- - - -

II. -Dau tu ngan han khac - - - - I

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

16

CONC TY CO PHAN CHuNc KHOAN DAU TU' vIE;T NAMDja chi: T<1ng I, tea nha VCCI, s6 9 Dao Duy Anh, D6ng Da, Ha N<)iTel: 04.35730073 Fax: 04.35730088Ky bao cao k~t thuc cha nam tai chinh k~t thuc ngay 30/06/2015

BAN THUYET MINH BAO CAO TAl CHiNHBan hanh theo T.Tu 56 95/2208/TT-BTCNgay 24 thang 10 narn 2008 cua B<)TC

3. Tlnh hlnh dAu nr tai ehinh (tiep)

Chi tieuSo Im.mg Cia tr] theo so ke toan

Chi chuCuoi ky Dau ky Cuoi ky Dau kyIII. Dau nr chung khoan dai han 1,700,000 1,700,000 17,000,000,000 17,000,000,000Mua e6 phan cua Cty CP UTXD&TM Dien hrc MienB~e 1,700,000 1,700,000 17,000,000,000 17,000,000,000IV. Dau tu dai han khac - - 19,000,000,000 19,000,000,000HQ'p dong hop tac kinh doanh voi Cong ty co phanTruong Thi Thanh Hoa (dai h<;1I1) - - ___ !9-,-000,000,000 19,000,000,000

--- ----

(*) Chi ehu:

Nhfrng e6 phieu chua niern y~t tren th] truong chung khoan Viet Nam, do khong th~ thu thap duoc gia thi tnrong cua cac 10~i e6 phieu nay nen gia tri thi tnrong cua cac 10~ie6 phieu nay duoc phan anh theo gia tri s6 sach k~ toan cua cong ty.

17

CONG TV CO PIIAN CUUNG KI-IOAN oAu TU'VIi;:T NAMDja chi: Tang I, loa nha VCCI, 569 Dao Duy Anh, Dong Da, I-IaN(\iTel: 04.35730073 Fax: 04.35730088Ky bao cao k~l thuc cho narn lai chinh k61 thuc ngay 30106/2015

BAN TIWVtT MINH BAOCAO TAl ClliN11Ban hanh theo T.Tu 56 95/2208rfT-BTCNgay 24 thang 10 nam 2008 cua Bi) TC

4. C'IC khoan phai thu

Chi tieuSo dau ky S3 phat sinh So cudi ky

T6ng 56 se qua han se du phong Tang Giarn T6ng 56 se qua han se du phongA 1 2 3 4 5 6 7 8

I. Phai thu cua khach hang va tra truce nguoiban 4,351,339,612 796,208,700 515.208,700 1.60 1,135,267 1.713,097,7 16 4,239,377,163 796,208,700 746,208,700-Phai thu cua khach hang 956,130,832 729,676,000 448,676,000 1,428,655,267 1.414,952.996 969,833, I03 729,676,000 679,676,000-Ung truce cho nguoi ban 3,395,208,780 66,532,700 66,532,700 172,480,000 298,144,720 3,269,544,060 66,532,700 66,532,7002. Phai thu hoat dong giao dich clurng khoan 76,300,252,823 62,710.405 62,710,405 1,572,890,905,744 1,573,664,521,751 75,526,636,816 62,710,405 62,710.405- Phai thu cua Sa (Trung tam) GDCK 7,061,080,000 7,061,080,000 0- Phai thu khach hang vt: GDCK 75,808,746,723 62,710,405 62,710,405 1,564.980,725,744 1,566,017,841,751 74,771,630.716 62,710,405 62,710,405- Phai thu t6 chirc phat hanh (bao lanh phathanh) clurng khoan 491,506, I00 849, I00,000 585,600,000 755,006,100- Phai thu trung tam luu ky chirng khoan- Phai thu thanh vien khac3. Phai thu ni)i bi) - - - -4. Phai thu khac 14,862,205,419 259,873,890 259,873,890 23,927,586,382 21,185,104,714 17,604,687,087 259,873,890 259,873,890

TonI! conI! 95,513,797,854 1,118,792,995 837,792,995 1,598,419,627,393 1,596,562,724,181 97,370,701,066 1,118,792,995 1,068,792,995

18

CONG TY co pRAN CIflrNG KHoAN f>Au rtr Vn:T NAMDja chi • T~ng 1, toa nha VCCI, s6 9 Daa Duy Anh, D6ng Da, Ha NOiTeL 04.35730073 Fax 04.35730088

Ky baa cao k~t thuc cha narn tai chinh k~t thuc ngay 30106/2015

BAN THUYET MINH BAo cxo TAl CHiNHBan h:'1I1htheo T.Ttr so 95/2208/TT-BTCNgay 24 thang 10 narn 2008 cua se TC

5 . Hi san ngAn han khac30/0612015 0110112015

Ky ClfO'C, kY quy ngh han 10,000,000 10,000,000TQl11 irng 2,223.358,313 1,633,854,313

CQng 2,233,358,313 1,643,854,313

6 . Tang, giam titi san c6 dinh hilu hinh

May m6c Phu'O'I1g ti~n Dung CI! TSCf>Tang cQng

thi~t b] v~n tiii qui," I~' huu hinh khacNGUYEN cIA.T~i ngay 01101/2015 7,714,802,173 3,235,~94,600 942,952,238 11,893,249,011So tang trong nam 438,882,400 438,882,400=Mua trong nam 438,882,400 -138,882,400Giani trong miniDi~u chuyen tai sanT~i ngay 30/06/2015 8,153,684,573 3,235,49~,600 942,952,238 12,332,131,411

HAO MON LUY KET~i ngay 0110112015 7,154,071,859 1,109,47~,378 942,952,238 9,206,498,~75S6 tang trong nam 112,962,738 231,106,752 344,069,490- Khdll hao trong nam 112,962,738 231.1 06,752 3-1-1,069,-190- Di~u chuyen tai sanSo giarn trong nam \

T~li ngay 30/06/2015 7,267,03~,597 1,340,581,130 942,952,238 9,550,567,965 /

GIA. TR~ CON L~I~

T~i ngay 01101/2015 560,730,314 2,126,020,222 2,686,750,536T~i ngay 30/06/2015 886,649,976 1,894,913,~70 2,781,563,446

T6ng nguyen gin tai Sa)1 da khau hao het nhtrng van sir dung la: 7. 657. 927. OJ J (17 . Tang, giam titi san c6 dinh vo hinh

Quy~n sir Ph an m~m Ph an mern TSCf> vo hinhTang cQng

dung aAt tin hoc website khacNGUYEN GIA.

T~i ngay 0110112015 27, 707,~96,930 1,200,000,000 313,000,000 29,220,496,930S6 tang trong nam-Mua trong namSo giam trong nam

T~i ngay 30/06/2015 27, 707,~96,930 1,200,000,000 313,000,000 29,220,496,930

GIA TR~ HAO MON LiJY KET~i ngay 0110112015 17,130,159,469 480,000,000 I04,89~,260 17,715,053,729S6 tang trong nam 1,765,769,460 120,000,000 52,166,664 1,937,936,124- Kldll hao trong nam 1,765,769,-160 120, 000, 000 52,166,66-1 1,937,936,124So giam trong namT~i ngay 30/06/2015 18,895,928,929 600,000,000 157,060,924 19,652,989,853

cIA. T~ CON L~JT~i ngay 01101/2015 10,577,337,461 720,000,000 208,105,740 11,505,~~3,201T~i ngay 30/06/2015 8,811,568,001 600,000,000 155,939,076 9,567,507,077

Tong nguyen gia tai san da khdu hao het nhung van SIt dung la: -103.-16-1../30(1

19

CONG TY co pRAN CmJNG KHoAN DAu rtr V~T NAMDja chi: T5ng 1, toa nha veer, s6 9 Dao Duy Anh, D6ng Da, Ha NQiTel: 04.35730073 Fax: 04.35730088

KY bao cao kSt thuc cho nam tai chinh kSt thuc ngay 30/06/2015

BAN THUYET MINH BAo cAo TAl CHlNHBan hanh theo TTn s6 95/2208/TT-BICNgay 24 thang 10 narn 2008 cua BQ IC

8 . Chi phi tra truce dai han

Chi phi sira chira chi nhanh H6 Chi MinhChi phi tra truce dai han cho phan b6Chi phi cong cu dung cuCi)ng

9 . Tai san dai han khac

Ky CU'Q'C. kYquy dai han

Ci)ng

10 . Thu~ va cac khoan phai ni)p Nha nurrc

Tlm~ gia tri gia tangTlm~ thu nhap doanh nghiepTI1U~thu nhap ca nhanCi)ng

11 . Phai tra, phai ni)p ng~n han khac

Kinh phi cong deanBao hiem xa hoiBao hiem y t~

Bao hiem thM nghiepPhai tra c6 nrcPhai tra phai nop khac-Cong

12 . Phai tra hoat di)ng giao dich chung khoan

Phai tra So' giao dich clnmg khoanPhai tra trung tam hru kY clnmg khoanPhai tra t6 clurc va ca nhan khacCong

13 . Doanh thu chua thuc hien

Ti~n cho thue nha nh311truceCi)ng

20

30/0612015 011011201517.430,142 50,556,897

186.373,778 44,873,673371.561.423 337,319,479575,365,343 ~32, 750,049

30/06/2015 0110112015

431.300,000 431,300.000

431,300,000 431,300,000

30/0612015. 011011201546,821.064 228,410,273

215.·109.264 1,622.685.6673-+7.322.566 328,433,16-+609,552,894 2,179,529,104

30/0612015. 0110112015191.751.072 161,266,253135.8-+8.729 143.442.95326.820.225 29,516.96011,293,168 11,-+10,827

617.0-+0.000 650,040.000357.836,525 3.784,994.421

1,3~0,589, 719 4,780,671,414

30/06/2015. 0110112015----------------34.709.389.200 25.705,868,600160.000 23.-+10,000

36.839.844.523 3_2...<..,)_-9_4-,-,6_1_6.:....,7_0_471,549,393,723 58,323,895,304

30/0612015. 0110112015--------~~~~235,662,695 232.163,583------------~--235,662,695 232,163,583

CONG TY co PliAN cmrxc KHoANDAu rtr VI~T NAMDia chi: T§ng I, toa nha vcci, 56 9 Dao Duy Anh, D6ng Da, Ha NOiTel: 04.35730073 Fax 04.35730088Ky bao cao kSt thuc cho narn tai chinh kS( thuc ngay 30106/2015

BANTHUYET MINH BAo cAo TAl CHiNHBan hanh theo TTtr 56 95/2208/TT-BTCNgay 24 thang 10 nam 2008 cua So TC

VI . THONG TIN BO SUNG CHO cAc KHoAN Ml)C TRINH BAy TRONG BCKQHDKD

U . Doanh thu ban hang va cung dp dich vuQuy W2015

Trong do:- Doanh thu h01;11dong rnoi gioi clnrng khoan- Doanh thu h01;1(dong d§u nr chung khoan. gop v6n- Doanh thu bao Ianh phat hanh clurng khoan- Doanh thu dai Iy phat hanh clurng khoan- Doanh thu hoat dong nr v<in- Doanh thu ltru kY clurng khoan- Doanh thu h01;1tdong uy thac d§u gia- Doanh thu cho time sir dung tai san- Doanh tlm khacCQng

2,293,254,6121.537,812,717

272,045,455104,259,812

611,750,0572,374,879,5457,194,002,198

15 . Chi phi hoat ()Qng kinh doanhQUY W2015

Chi phi kinh doanh chung khoan

CQng

2,762,543,653

2,762,543,653

Ha Noi, ngay 10 thang 07 nam 2015

K~ Toan Tmollg

21