U Deloitte. CONG TY CO PHAN CHtiNG KHOAN DAU KHI (Thanh lap tai mak COng hoa Xa hoi Chit nghia ViOt Nam) BAO CAO TAI CHINH BA BOK KIEM TOAN Cho nam ta

Transcription

1 U Deloitte. CONG TY CO PHAN CHtiNG KHOAN DAU KHI (Thnh lp ti mk COng ho X hoi Chit nghi ViOt Nm) BAO CAO TAI CHINH BA BOK KIEM TOAN Cho nm ti chinh 1(64 tit& ngy 31 thing 12 nm 2015

2 CONG TY CO PHAN CHUNG KHOAN DAU K111 sti 18 Lji Thigmg Kidt, qu'n Hon Kim H N0i, CHXHCN Vidt Nm MVC LTV NO1 DUNG TRANG BAO CAO CUA BAN GIAM DOC 1-2 BAO CAO KIEM TOAN DOC 1, BANG CAN DOI KE TOAN 5-7 BAO CAO KET QUA HOAT DONG KINH DOANH 8 BAO CAO LUU CHUYEN TIEN TE 9 BAO CAO TINH HINH BIEN DONG VON CHU SO Hf THUYET MINH BAO CAO TAI CHINH T1 : U

3 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thu6ng Kiet, qun Hon Kiem H NOi, CHXHCN Viet Nm BAO CAO CUA BAN GIAM DOC Bn Gint dec Cong ty Co phn Chng khodn Du khi (goi tt l "Cong ty") de trinh bdo co ny ding voi bo co ti chinh cu Cong ty cho nm ti chinh lc& thtic ngy 31 thng 12 nm HOI BONG QUAN TRI VA BAN GIAM DOC Cc thnh vien cu HOi deng Qun tri v Bn Gim doc Cong ty d dieu hnh C6ng ty trong nm v den ngy Idp bo co ny gem: Hoi don Conn tri B Hong Hi Anh Ong Trn Minh Hong Ong Phm Qung Huy Ong Nguyen Viet H Ong Don Thnh Nhn Ong Nguyen Sinh Dung Thing Ong Tkhiro Yzw Ong Trinh The Plurcmg Ong Bin The Anh Chti tich Uy vien (Mien nhiem ngy 21 thng 12 nm 2015) tjy vien (Mien nhiem ngy 11 thng 02 nm 2015) Uy vien Uy vien Uy vien Uy vien Uy vien (B6 nhiem ngy 11 thng 02 nm 2015) Uy vien (B6 nhiem ngy 21 thng 12 nm 2015) Bn Gint dec B Hong Hi Anh Ong Phm Qung Huy Ong Trn Hung [Xing Ong Nguyen Xun Hung Ong Mi Trung Dung Ong fling Minh Qung BA Thi Viet Anh Gim deic (B6 nhiem ngy 18 thng 3 nm 2015) Gim dec (Mien nhiem ngy 11 thng 02 nm 2015) Pho Gm doe Ph6 Gim dec PhO Gim d6c (Mien nhiem ngy 06 thng 5 nm 2015) Ph6 Gim dec Ph6 Gim dec TRACH NHItM CUA BAN GIAM DOC Bn Gint dec C6ng ty c6 trch nhiem lp bo co ti chinh phn dnh mot cch trung thuc v hop ly tinh hinh ti chinh cting nhu ket qu hot dong kinh donh, tinh hinh luu chuyen tien to v tinh hinh bien dong yen chit se hil cu COng ty trong nm, phu hop voi chun muc ke ton, the do, ke ton p dung cho cdc cong ty cluing khon duoc B6 Ti chinh bn hnh kern theo Thong to se 95/2008/TT-BTC ngy 24 thng 10 nm 2008 htrng dn ke ton dp dung dei voi cong ty chng khon, Thong to s6 162/2010/TT-BTC ngy 20 thng 10 nm 2010 htrrig cln scr del, be sung Thong to se 95/2008/TT-BTC nhung chu lof trir chi tieu Tien girl cu nh Tu ttr ve gio dich chung khodn kh6i bng cn dei ke ton, phu hop voi htreng dn ti Thong to s6 210/2012/TT-BTC ngy 30 thng 11 nm 2012 cd BO Ti chinh ve viec hung dn thnh Idp v hot dong cong ty chimg khon, the d'o ke town donh nghiep dugc BO Ti chinh bn hnh kern theo Thong to s6 200/20141TT-BTC ngy 22 thng 12 Mtn 2014 v cdc quy dinh phdp ly c6 lien qun den viec lp v trinh by bdo co ti chinh. 1

4 CONG TY CO PHAN CHUNG KHOAN DAU Se Thutmg Kiet, quil Hon Kiem H N0i, CHXHCN Viet Nm BAO CAO CUA BAN GIAM DOC (Tie'p theo) TRACH NHIEM CUA BAN GIAM DOC (Tiep theo) Trong viec lp bo co ti chinh ny, Bn Gim dec dtrot yeu cu phi: Lu chon cc chinh sch ke ton thich hop v p dung cc chinh sch do met cch!tht quil; Du r cc xet don v trc tinh met cch hp ly v thn trong; Neu ro cc nguyen tt ke ton thich hop co throc tun thu hy kh6ng, co nhung p dung si Lech tong yeu cn &rot Ong be v gii thich trong bo co ti chinh hy khong; Lp bo co ti chinh tren c s hot deng lien tic tit trung hop kh6ng the cho rng C6ng ty se tiep tuc hot gong kinh donh; v Thiet ke v thuc hien he tilling kiem sodt not be met cch hiru hieu cho muc dich lp v trinh by bo co ti chinh hop ly nhm hn the ri ro v gin l'n. Bn Gim d6c COng ty chiu trch nhiem dm bo rng se ke ton duot ghi chep mot cch phu hop phn nh met cch hop ly tinh hinh ti chinh cu C6ng ty bt ky thi diem no v dm bo rng bo co ti chinh tun Chu cc chun muc ke ton Viet Nm, the de ke ton Ai) dung cho cc c6ng ty chng khon ti Viet Nm v cc quy dinh phdp ly co lien qun den viec lp v trinh by bo co ti chinh. Bn Gim dec cling chni trch nhiem dm bo n ton cho ti sn cu COng ty v thuc hien cc bien php thich hop de ngn chn v pht hien cc hnh vi gin ln v si phm khc. Bn Gim dec xc nhn rng Cong ty d tun Chu cc yeu cu neu teen trong viec lp bo co ti chinh. n cho Bn Gim doe, Hng Hi Anh Gum doe H N6i, ngy 04 Mng 02 nem?

5 i Deloitte. TAng 12A, To nh Vinconex Cong ty TNHH Deloitte Vi4t Nm 34 Lng He, Qun Deng D, H N6i, Wet Nm Tel : Fx: U 86: /VN1A-HN-BC BAO CAO MEM TOAN DOC LAP Kinh Cc Co dng Hi clng Quil tri Ir Bn Clm diic Cong ty Co pln Chtimg khon Dn khi ChUng toi d ki6m town bo co ti chinh kern theo cti C6ng ty Co phn Chimg khon Du khi (g9i tit l "Cong ty"), dugc lp ngy 04 thong 02 nm 2016, ttr trng 05 den trng 29, bo gom Bng cn del ke ton ti ngdy 31 thong 12 nm 2015, Bo co ket qu twt Ong kinh donh, Bdo co tinh hinh bien Ong yen chit s hirru, Bn co luu chuyen tien to cho nm ti chinh ket thc ding ngy v Bn thuyet minh bo co ti chinh. 11 Tnich nhiem c Bn Gicim trot Bn Gim d6c COng ty chiu troth nhiem ve viec lp v trinh by trung thuc v hop ly bo co ti chinh c C6ng ty theo chun muc ke ton Viet Nm, the do ke ton p dung cho cc tong ty chng khon dugc BO Ti chfnh bn hnh kern theo Thong tu s6 95/2008/TT-BTC ngy 24 thong 10 nm 2008 hung cln ke ton Ai) dung disi vi tong ty chirng khodn, Thong tu s6 162/2010/TT-BTC ngy 20 thong 10 nm 2010 humg dn su dei, be sung Th6ng tu se 95/2008/TT-BTC nhung chu loci tit- chi tieu Tien girl cu nh du tu v6' gio dich chung khon khoi bng cn dei ke ton, phishop v6i hung dn ti Thong tu s6 210/2012/TT-BTC ngy 30 thong 11 nm 2012 cti BO Ti 11 chinh ve viec twng dn thnh lp v hoot dong ding ty chung khodn, the do ke ton donh nghiep &roc B'0 Ti chinh bn hnh kern theo Thong tu s6 200/2014/TT-BTC ngy 22 thong 12 nm 2014 v cc quy dinh php ly co lien qun den viec lp v trinh by bo co ti chinh v chiu troth nhiem ve kiem soot noi 130 m Bn Gim dec xc dinh l cn thie't drn bo cho viec lp v trinh by bo co ti chinh khong co si sot trong y6u do gin In hoc nhm Tnich nhiem c Kiem lon vien 00 tt AP? 111 Trch nhiem cu chng toi l du ry kien v'e bdo co ti chinh du tren ket qu cil cuoc kiem ton. Chng toi d tin hnh kiem ton theo chun muc kiem ton Viet Nm. Cdc chun muc ny yeu catt chng toi tun th6 chub muc v cc quy dinh ve do dirt nghe nghiep, lp ice hoch v thuc hien cuec kiem ton dot dugc sir dm bo hop ly ve viec lieu bdo co ti chinh cu C6ng ty co con si set trong yeti hy khong. Cong viec kiem ton bo g6tn thuc hien cc th6 tvc nhm thu thp cc bng chng kiem ton ve cc so lieu v thuyet minh tren bdo co ti chinh. Cdc thu tuc kiem ton dugc lir chon du tren xet don c Kiem ton vien, bo g6m dnh gi ri ro co si sot trot -1g yeu trong bdo co ti chinh do gin ln hoc nhm In. Khi thuc hien ddnh gid cc ri ro ny, Kiem ton vien d xem xet kiem soot not b0 cu Cong ty lien qun den viec lp v trinh by bo co ti chfnh trung thuc, hop ly nhm thiet ke cc thu tic kiem ton ph6 hop vi tlnh hinh thuc te, tuy nhien kh6ng nhm muc dich du ry kien ve hieu qud cu kiem soot nei 130 dm Cong ty. COng viec kiem ton cung bo gem dnh gi tinh thfch Iwp c cc chinh sch ke ton dugc dp dung v tinh hop ly cu cc troc tinh ke ton cil Bn Gim dec ding nhu dnh gi viec trinh by ding the bdo co ti chinh. Chng Ceti tin,turng rng cc bng chng kiem ton m chng toi d thu thp dugc l dy du v thich hop lm c s cho kien kiem ton c chng toi. 11 S Ten Deloitte duct dung chi mot hoc nhieu thnh vien cu Deloitte Touche Tohmtsu Limited, met ding ty TNHH c6 try s ti Anh, v mng luxfyi cc hng thnh vien - m6i thnh vien l -1(A t6 chtk cl6c lp ve mt php 19. Deloitte Touche Tohmtsu Limited (hy "Deloitte Ton cau") kh6ng cung cp dich vu cho cc khch hng. Vui long xem ti website de biet them th6ng tin chi tiet ye c ceu php ly co Deloitte Touche Tohmtsu Limited v cc hng thnh vien. 3

6 Deloitte. cu Kiim lon vien BAO CAO KIEM TOAN DOC LAP (Tiep theo) Theo 5/ kien cu chimg t6i, bo co ti chinh d phdn nh trung thuc v hop 15/, tren cc khi cdnh trong yeu, tinh hinh ti chinh cu Cong ty ti ngy 31 thng 12 nm 2015 cling nhu ket qu host dong kinh donh, tinh hinh luu chuyen tin to v tinh hinh bin dng von chu s hiru cho nm ti chinh ket thirc ding ngy, phi' hop Niel cc chuan muc ke ton Viet Nm, the do ke ton p dung cho cc Ong ty chimg khon &roc BO Ti chinh bn hnh kern theo Thong tu so 95/2008/TT-BTC ngy 24 thng 10 Om 2008 htrng dn ke ton p dung d6i vi ding ty chi:mg khon, Thong tu so 162/2010/TT-BTC ngy 20 thng 10 nm 2010 Wng dn sir doi, b6 sung Thong tu so 95/2008/TT-BTC nhung chu Ioi trir chi tieu Tien giri cu nh ddu tu ve gio dich chung khodn khoi bng cn doi ke ton, phii hop voi hung din ti Th6ng to so 210/2012/TT-BTC ngy 30 thng 1 1 nm 2012 dm BO Ti chinh ve viec hutrng d'an thnh lp v hoot dong tong ty chimg khon, cht do ke ton donh nghiep &roc BO Ti chinh bn hnh kern theo Thong to so 200/2014/TT-BTC ngy 22 thdng 12 nm 2014 v cc quy dinh php 15/ co lien qun den vi'ec lp v trinh by bdo co ti chinh. Vn de cn nhn mnh Chng t6i xin luu 5/ ngtri doc ten cc vn dul dy: - Nhu trinh by ti Thuyet minh so 7 - Cc khon ddu to ti chinh ngsn hn phdn Thuyet minh bdo co tt chinh, ti ngy 31 thng 12 nm 2015, ding gi tri khon ddu tu cu C6ng ty vo c6 phieu chu niem yet - OTC l dong, so du cc khon ily tht ddu tu co phieu chu niem yet t dong. Cn cir tren co so thong tin thu thp duoc tir cc bo gi cu b (3) tong ty chi:mg khon, C6ng ty d trich lp dong du phng gim gi cho cc khon (tu tu c6 phieu chu niem yet (OTC). Cong ty d thn trong dnh gi v tin Wng rng thong tin tren cc bdo gi thu thp duqc d phn dnh thong tin vt gio dich ten thi trung cu cc khon ddu tu ny. - Nhu trinh by ti Thuyet minh so 8 - Cc khocin ph& thu ngein hn phdn Thuyet minh bdo co ti chinh, so du cc khon phi thu khch hng ti ngy 31 thng 12 nm 2015 bo g6m dong phi thu mot nh6m cc nh ddu to ti thnh pho HO Chi Minh theo cc hop thing hop tc cidu tu. Ti ngy 31 thng 12 nm 2015, cc nh ddu tu d sir dung gi tri cc c8 phitu s huu, tin mt v cc giy chirng nhn quytn sir dung cc 16 dt ti thnh pho 1-16 Chi Minh (Cong ty d kj/ hop dong vi met tong ty thm dinh gid doc lp dt dinh gid ct quytn sir dung dl ny) v mot so ti sn khc vi tong gi tri (Ring drn bo cho kh nng thnh ton cho s6 du nq ny. Bn Gim doc COng ty tin Wng rng, gi tri quyen sir dung dot neu tren d throe dinh gi phu hop vi gi thi tnrtmg, ti sn bo dm c6 tinh thnh khon co v C6ng ty co the kitm sor v thnh 15/ ti sn de thu hi nq v gid tri c6 the thu hoi dp so du cc khon phi thu c6 lien qun. Do do, COng ty khong trich lp du phong phi thu doi vi cc khon phi thu ny. Tuy nhien, chimg toi xin luu 5/ kh nng thu hoi khodn phi thu neu tren se phu thuoc vo tinh hinh ti chinh, kh nng thnh ton cu nh du tu cling nhu kh nng?dr 15/ ti sn drn bo cu nh ddu tu v Cong ty. u chimg t6i khong lien qun den cc vn ny. Khu n Anh Phe Tiing Gim die Giy chimg nhn dng k5/ hnh nght kitm ton so Thy mift v dl dien cho CONG TY TNHH DELOITTE VIET NAM Ngy 04 thng 02 nm 2016 H Nei, CHXHCN Viet Nm 4 Phm Quynh Ho Mn ton vien Giy chimg nhn dng 1(5/ hnh nght kiern ton so

7 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 1_,5/ Thirtrng K*, quan Hon Ki6rn Bo co ti chinh H Ngi, CHXHCN V* Nm Cho nm ti chinh lc& thuc ngdy 31 thong 12 nm BANG CAN DOI id TOAN Ti ngy 31 thong 12 np? 2015 MAU SO B 01-CTCK Don vi: TAI SAN M5 sii Thuyet minh 31/12/ /12/2014 A - TAI SAN NGAN HAN (100= ) I. Titn Ir cic khoin twong ducrng tin Ti&I Cc khon twng dung tin Cic khoin du ttr ti chinh ngin hn Du to ngn hm Du- phong girn gi dl] tir ngn hn 129 ( ) ( ) HI. Cic khon phii thu ngin hn Phi thu khch hng Tr till& cho ngugi bn Phi thu bot dgng gio dich chng khon Cc khon phi thu khc Dkr phong phi thu ng -n hn kilo di 139 ( ) ( ) IV. Hng ton kho V. Ti sin ngin hn khic Chi phi tr trtroc ngt-t hn Thu gi tri gi tng dtrgc khau trir Thug v cc khon khc phi thu Nh mc Ti sn ngn hn khc , B - TAI SAN DAI HAN (200= ) I. Tt sin co dinh Ti sn cg dinh hilu hinh Nguyen gi Gi tri ho mon luy Ice 223 ( ) ( ) 2. Ti sn c6 dinh vo hinh Nguyen gi Gi tri ho mon lily Ice 229 ( ) ( ). Tt sin di Iln khc Chi phi tr truck di hn Ti& ngp Qu'yh6 tr thnh ton Ti sn di hn khc TONG CONG TAI SAN (270= ) Ccic thuyk minh tie trng 11 den trng 29 l mdt bd phdn hop thnh cic bdo cdo ti chinh

8 CONG TY CO PHAN CHUNG KHOAN DAU KHi S Thm!mg Ki'et, qun Hn Kiem H N di, CHXHCN Viet Nm Cho nm ti chinh ket thtic ngy 31 thong 12 nm 2015 BANG CAN DOI ICE TOAN (Tiep theo) Tt ngy 31 thong 12 nm 2015 Bo coo ti chinh Ill 11 Thuyet NGUON VON M so minh MAU SO B 01-CTCK Dn vi: 31/12/ /12/ I 111 l 1111 I I l s A - NO PHAI TRA (300= ) I. Ncr ngin h3n Phi tr nguefi bn Ngueri mu tr tien truck Thue IA cc khon phi ndp Nh nubs Phi tr ngueri lo d'dng Chi phi phi tr Cc khon phi tr, phi niip ngin hn khc Phi tr hog ddng gio dich chung khon Phi tr h6 c6 tire, g6c v li tri phieu Quji then thuerng, pink li ( ) 10. Donh thu chin thgc hien ngn hn No. dl hn ) I. Phi tr di hn khc Du phongb6i thuerng thiet hi cho nh du to B - VON CHU SO HIYU (400=410) I. VOn chi' so' hitu V6n du to dm chu ser ht Thong du von c6 ph'n Qu'y du phi:mg ti chinh L6 liiy ke 420 ( ) ( ) TONG CONG NGUON VON (440= ) Cc thuyet minh tit trng 11 ctjn trng 291 mot b0 ph n hqp thnh clic' boo cci ti chinh 6 44

9 CONG TY CO PHAN CHXTNG KHOAN DAU Kilt S6 18 Ly ThuOrng Kiet, cp.* Ron Kiem H Noi, CHXHCN V* Nm Bo co ti chinh Cho Mtn ti chinh k6t thnc ngy 31 thong 12 nm Chti-ng khon luv ky 1.1. Chng khon gio dich Chung khon gio dich cit thnh vien luu ky Chung khon gio dich cit khch hng trong nu& Ch'ing khon gio dich cu khch hng nitc ngoi 1.2. Chirng khon tm ngirng gio dich Chung khoon tm ngii ng gio dich cu khch hng trong nuc Cluing khon tm ngerng gio dich cit khch hng nu& ngoi 1.3. Chng khon cm co Chung khocin cm c cit khch hng trong nu& 1.4. Chung khon ch6 thnh town ChUng khon ch thnh loon cit thnh vien hruky Cluing khon ch thnh lon cit khch hng trong nu& 1.5. Chng khon phong te chi rut Chting khon phong to chef rut cet khch hng trong mk Chirng khon ch gio dich ChUng khon ch& gio dich cit thnh vien lu-u 19, Chng khon ch gio dich cit khch hng trong nuc 2. Chung khon Itru ks, cling ty di cluing chir niem yet Nguyen Nguyet Minh Ngubi lp H N0i, ngy 09 tiding 02 nm 2016 BANG CAN DOI KE TOAN (Tiep theo) Tt ngy 31 thong 12 nm Dinh Thi Ln Phtrcrng Ke ton trirerng Cc thuyit minh to trng I I den trng 29 l mot b0 phn hp thnh cu boo ct, ti chinh 7 MAU SO B 01-CTCK Don vi: CAC CHI TIEU NGOAI BANG CAN DOI Id TOAN M so 31/12/ /12/2014 bng Hi Anh Gim doe

10 CONG TY CO PHAN CHUNG KHOAN DAU KHi S6 18 L5, Thtrong Kidt, qudn Hon Kim H NOi, CHXHCN Vidt Nm So co ti chinh Cho nm ti chinh kdt thilc ngdy 31 thng 12!lm 2015 BAO CAO!CET QUA HOAT BONG KINH DOANH Cho nm ti chinh ket thlic ngy 31 thng 12 nm 2015 MAU SO B 02-CTCK Don vi: CHI TIEU M Thuye't so minh Nm 2015 Nm Donh thu hoot Ong kinh donh cluing khoin Donh thu hot dding mei gii chng khon Donh thu hog ddng cfu to chng khon, gop On Donh thu bdo lnh pht hnh chimg khon Donh thu hog Ong to vn Donh thu luu ky chting khon Donh thu khdc 2. Donh thu thuan N4' hot dong kinh donh 3. Chi phi hog cldng kinh donh 4. Li g6p cil hot Ong kinh donh (20=10-11) 5. Chi phi qun IS/ donh nghidp 6. Loi nhu4n thuan tir hot Ong kinh donh (30=20-25) 7. Thu nhdp khc 8. Chi phi khc 9. Li/(18) khic (40=31-32) 10. Tting loi nhuon ke toil) trtrov thud (50=30+40) 11.Chi phi thud thu nhdp donh nghidp hidn hnh 12.Lcri nhu4n su tht thu nh'p donh nghiep (60=50-51) 13. Li co' bn tren c6 phieu ( ) Nguyen Nguyet Minh Ngtreri lp H Nl, ngy 04 thng 02 nm 2016 Dinh Thi Ln Phirng Ke ton triifmg Mng Hi Anh Gim doc Cc thuyet minh to trng 11 der? trng 29 1 mot b phn hop thnh cit boo co ti chinh 8

11 CONG TY CO PHAN CHUNG KHOAN DAU ICH' S6 18 Ly ThIrtmg Kit, qun Hon Kim H N6i, CHXHCN Vi'Et Nm BA co ti chinh Cho nm ti chinh kt thdc ngy 31 thong 12 nm 2015 BAO CAO LUTT CHUYEN TIEN TE Cho nm ti chinh IcAt thitc ngy 31 thong 12 nm 2015 MAU SO B 03-CTCK Dn vi: CHI TIEU I. LIEU CHUYEN TIEN TU. HOAT DQNG KINH DOANH M s6 Nm 2015 Nm Lo'i nhun fru* thug Dieu chinh cho cc khon: Khu ho ti sn c6 dinh 02 Cc khon du phong 03 Li tit hot dong dau tux 05 Chi phi li vy ( ) ( ) ( ) i nhuifn/() tir hoot (Ong kinh donh int& thy del von lir ding Thy d6i cc khon phi thu Thy d6i hng tn kho Thy d6i cc khon phi tr (kh6ng bo g6m li vy phi tr, thug thu nhp donh nghip phi n6p) Thy doi chi phi tr trtrc Nth ti sn ngn hn 12 Tin li vy d tr 13 Tin thu khc tit bot d6ng kinh donh 15 Tin chi khc cho hot Ong kinh donh 16 Lieu chuyen ti'dn thuiln tir ho9t (Ong kinh donh ( ) 10 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) H. Ltru CHUYEN TIEN Ttr HOAT DQNG DAU TU. 1.Tin chi de mu sm ti sn c6 dinh v cc ti sn di bn khc 2. Tin thu tir thnh 1y, nhtrong bn TSCD v cc ti sn ( ) ( ) di hn khc 3 Tin thu li cho vy, c6 tire v Iqi nhun dirge chi Lieu chuyin tien thulin tir hog! d'ong dltu to I. LU1J CHUYEN TIEN Ttf HOAT BONG TAI CHINH 1.Tin vy ngn hn, di hn nhn &roc Tin chi tr nq g6c vy 34 Lieu chuyin din thulin tie ho9tdong ti chinh 40 Lieu chuyen tien thuan trong nm (50= ) 50 Tien v twng cltro.ng tien du nm 60 Tien v tmeng tien cu6i nm (70=50+60) ( ) ( ) COPH AN CH1.ING KHOA,s. Nguyen NguyEt Minh Ngtr2ri lap Dinh Thi Ln Pturng KE ton trtrerng Gim cloc Anh H Noi, ngy 04 thing 02 nm 2016 Ccic thuyet mink tit trng 11 dan trng 29 l mot 60 phon hop thnh czi bo u) ti chinh 9

12 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thung Kiet, qun Hon Kiem H Nei, CHXHCN Viet Nm Bo co ti chinh Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2015 CHI TIEU VOn dau to dm chit so. hitu Thng du yen phn Qu9 du phong tt chinh SC, du du nm Thuyet minh 01/01/2014 BAO CAO TIN HINH BIEN BONG VON CHU SO HirU Cho nom ti chinh lc-jt thiec ngy 31 thng 12 nm 2015 So tng/giim Nm 2014 Nm /01/2015 Tng Gint Tng Gim MAU SO B 05-CTCK Don vi: Sti du cutii nm 31/12/ /12/ LZI" IOy ke 15 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Nguyen Nguyet Minh Nguiri 14p H Ni)i, ngy 04 thng 02 nm 2016 Din Thi Ln Phuo.ng Kt ton trtiftng Hong Gim die Cc thuyet minh ter trng 11 den trng 29 l mot ho phn hop thnh cu bo co tt chinh 10

13 CONG TY CO PHAN CHUNG KHOAN DAU Kilt SO Thutmg Kiet, quil Hon Kiem H Niii, CHXHCN Viet Nm Edo co ti chinh Cho nm ti chinh ket thc ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH MAU SO B 09-CTCK Cc thuyert minh ny l mt 60 phn hop thimh v cn cluvc cloc cong thi v61 bo co ti chinh kern theo THONG TIN KHAI QUAT Hinh thin se. hm von C6ng ty Co phn Chng khon Du khi (goi tt l "Cong ty") l cong ty c6 phn do Tp don Du khi Viet Nm ding vi cc co dung chitin lugc khc thnh lp ti Viet Nm theo Giy phep kinh donh so ngy 14 thng 12 nm 2006 do So Ke hoch v Dn to thnh ph6 HA NOi cp v Giy phep hot dong kinh donh chimg khon so 26/UBCK-GPHDKD ngy 19 thng 12 nm 2006 do 1.1y bn Chirng khon Nh nuc cp wfri so von dieu le bn du l d6ng. Ngy 18 thng 02 nm 2011, Uy bn ChlYng khodn Nh nu& d cp Giy phep dieu chinh so 15/GPDC-UBCK. Theo do, von dieu le clng ky cu Cong ty l d6ng. Ngy 21 thng 7 nm 2010, c6 phieu cu Cong ty d &roc chinh thin gio dich ten Trung tm Gio dich ChUng khon H NOi (ny l So Gio dich Cluing khon H NOi). Tong s6 nhn vien cu Cong ty ti ngy 31 thng 12 nm 2015 IA 149 nguiri (ti ngy 31 thng 12 nm 2014: 149 ngutri). Ngnh nghe kinh donh v hot deng chinh Cong ty bot dong trong linh vuc chirng khon. Hot dong chinh cu Cong ty l moi gidi chirng khon; tu vn ti chinh, tu vn du to chirng khon; tu donh chirng khon; bo lnh pht hnh chung khon v luu ky chirng khon. 2. CO SO LAP BAO CAO TAI MINH VA NAM TAI CHINH Co' see lp bo co ti chinh Bo co ti chinh kern theo dirge trinh by bng DO'ng Viet Nm (), theo nguyen tc gi g6c v phi, hcrp vi chun muc ke ton Viet Nm, the di) ke ton p dung cho cc ding ty chung khon duot BO Ti chinh bn hnh kern theo Thong tu so 95/2008/TT-BTC ngy 24 thng 10 nm 2008 twng cln ke ton p dung disi vi cong ty chirng khon, Th6ng tu s6 162/2010/TT-BTC ngy 20 thng 10!lm 2010 hung n scr d6i, 136 sung Thong to so 95/2008/TT-BTC nhtmg chu lof trir chi tieu Tien gfri cd nh du tu ve gio dich ch(mg khon khoi bng cn d6i ke ton, phir hop vi twng n ti Th6ng tu s6 210/2012/TT- BTC ngy 30 thng 11 nm 2012 dm BO Ti chinh ye viec hiving dn thnh lp v hot dong Ong ty 111 thong khon, the do ke ton donh nghiep &roc BO Ti chinh bn hnh kern theo Thong to so 200/2014/TT-BTC ngy 22 thng 12 nm 2014 v cc quy dinh php ly co lien qun den viec lp v trinh 111 by bo co ti chinh. Bo co ti chinh kern theo khong nhm phn nh tinh hinh ti chinh, ket qu hot dong kinh donh, tinh hinh luu chuy'en tien to v tinh hinh thy d6i von chi) sb hu theo cc nguyen tc v thong le Ice ton &roc chp nhn chung ti cc mc khc ngoi Viet Nm. Nm ti chinh 111 Nm ti chinh cu Cong ty bt u tir ngy 01 thng 01 v ket thtic vo ngy 31 thng AP DI,JNG HtrONG DAN Kt TOAN MOI HulYng dn mi ve cite de' ke town donh nghiep Ngy 22 thng 12 rm 2014, BO Ti chinh d bn hnh Th6ng to s6 200/2014/TT-BTC ("Thong tu 200") hir&ng n the di) ke ton cho donh nghiep. Thong to ny co hieu luc cho nm ti chinh bt du vo hoc su ngy 01 thng 01 nm Thong to 200 thy the cho cc quy dinh ye the do ke ton donh nghiep bn hnh theo Quyet dint) so 15/2006/QD-BTC ngy 20 thng 3 nm 2006 dm BO Ti chinh v Thong tu s6 244/2009/TT-BTC ngy 31 thng 12 nm 2009 cfr. BO Ti chinh. Bn Gim dific d p dung Thong to 200 trong viec lp v trinh by bo co ti chinh cho trm ti chinh ket thc ngy 31 thng 12 nm

14 U I CONG TY CO PHAN CHUNG KHOAN DAU KICI SO 18 Ly Thuimg Kiet, qun Hon Kiem Bo co ti chinh H N0i, CHXHCN Viet Nm Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Cc thuy& minh ny l mot 120 phn hop thnh v cn dtro.c doc deing theft veri bo co ti chinh kern theo 111 Il 4. HIXING DAN KE TOAN MOI DA BAN HANH NHUNG CHU'A AP DUNG Ngy 30 thng 12 nm 2014, BO Ti chinh dd bn hnh ThOng to s6 210/2014/17-BTC ve hirng dn Ice wn l) dung d6i voi Cong ty chimg khon. Th6ng tu ny c6 hieu Itrc k8 tir ngy 01 thng 01 nm 2016 v thy the Thong to s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 cil BO Ti chinh hung cln ke ton p dung d6; vi C6ng ty chimg khon v ThOng tu so 162/2010/TT-BTC ngy 20 thng 10 nm 2010 ve hung dn sir d6i, b6 sung Thong tu s6 95/2008/TT-BTC. Bn Gim doc C6ng ty dng dnh gi mix do nh htrng cd viec p dung Thong tu ny den cc bo co ti chinh trong tircmg li ctl C6ng ty. 5. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU Su dy l cc chinh sch ke ton chit y6u dugc Cong ty p dung trong viec lp bdo co ti chinh: tinh ke ton Viec lp bo co ti chinh tun thu theo cc chun mtrc ke ton Viet Nm, the d6 ke ton p dung cho cc cong ty chong khodn dugc BO Ti chinh bn hnh kern theo Thong tu s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 Wong dn ke ton p dung d6i voi cong ty chng khon, Th6ng tu s6 162/20101TT-BTC ngy 20 thng 10 nm 2010 hung cln sir d6i, b6 sung Thong to s6 95/2008/TT-BTC nhimg chu loci trir chi tieu Tien giri cu nh du tu ve gio dich chimg khon kh6i bng cn doi ke ton, phu hgp vi hu6ng dn ti Th6ng to s6 210/2012/TT-BTC ngy 30 thng I 1 nm 2012 cili BO Ti chinh ve viec hung dn v6 thnh lp v hot dong cong ty chimg khon, the di) ke ton donh nghiep dugc BO Ti chinh bn hnh kem theo Thong tu s6 200/2014/TT-BTC ngy 22 thng 12 nm 2014 v cc quy dinh php ly co lien qun den viec lp v trinh by bdo co ti chinh yeu cu Bn Gim d6c phi co nhng treic tinh v gi dinh nh hung den s6 lieu bdo co ve cong nq, ti sn NIA viec trinh by cc khon cong nq v ti sn tiem tng ti ngy lp bo co ti chinh ding nhu cc s6 lieu bdo co ve donh thu v chi phi trong su6t nm ti chinh. Mc du cc uoc tinh ke ton dugc lp bng tt c sit hieu biet cil Bn Gim d6c, ket qu hot dong kinh 111 donh thuc to co the khc v6i cc uoc tinh, gi dinh dt r. U 1111 COng cu ti chinh Ghi nhon bn cthu 1111 Ti sn ti chinh: Ti ngy ghi nhn bn du, ti sn ti chinh dugc ghi nhn theo gi goc cong cc chi phi gio dich co lien qun truc tiep den viec mu sm ti sn ti chinh do. Ti sn ti chinh cii Cong ty bo g6m ti6'n, cc khon Prong throng tien, cc khon phi thu khch hng, phi thu hot dong gio dich chirng khon, cc khon phi thu khdc v cc khon du tu ngn hn. Ceing nq ti chinh Ti ngy ghi nhn bn du, cong nq ti chinh dugc ghi nh'on theo gi g6c cong cc chi phi gio dich co lien qun truc tiep den viec Ot hnh cong nq ti chinh do. Cong nq ti chinh cu C6ng ty bo g6m cc khon phi tr nguiri bn, chi phi phi tr, phdi tr khc, phi tr hot dong gio dich chng khon, phi tr h6 co tirc, DSc v li tri phieu v du phong b6i thutrng thiet hi cho nh du tu. Dnk gici ti su trn ghi nhein bn dciu Hien ti, chu CO quy dinh ve dnh gi li cong cu ti chinh su ghi nhn bn du. 12

15 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thutrng Kiet, qun Hon Kiem Bo ego ti chinh H Npi, CHXHCN Viet Nm Cho nm ti chinh ket tht ngy 31 thng 12 nm 2015 U THUYET MINH BAO CAO TAI CHINH (Tie') theo) MAU SO B 09-CTCK Cc thuye't minh ny l mot b:6 phn hop thnh v cdn throc doc ddng thdri vdri bo co ti chinh kern theo 5. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tiep theo) 11 Tien v cc khoin twng dng tien Tien v cc khon ttrcmg throng tien bo g6m tien mt ti quy", cc khodn tien gi kh6ng ky hn, cc khon du to ngdn hn, co kh nng thnh khon co, de clng chuyen doi thnh tien v it rdi ro lien qun den viec bien d6ng gid tri. Tien gi ngn hng bo g6m tien gin cu nh du to ve gio dich chng khon phn nh ct khon dt CQC y tht cu nh du tu chng khon ti ngn hng chi dinh cho mut dich thuc hien ct gio dich chung khon. Tien girl thnh town bid trir gio dich chng khodn l cc khon ddt cot cho viec thuc hien cc gio dich xo lenh v khop lenh ti Trung tm Gio dich chng khon v Trung tm Ltru ky chirng khon. 11 Du tu ngn hn bo g6m chimg khon thucrng mi v ct khon du to ngn hn khc cu Cong ty. DL 11 tu ngn hn khc chid yeu bo g6m hinh thtrc "hp tc dl tu, y tht quil IY dnh muc du tu, by thdc qun ly von" vtri nh (IL ttr. Theo do, Igi nhun phn chi cho Cong ty khong phu thuc vo ket qu kinh donh cu nh du tu; Citing ty &roc hu -O-ng lqi nhun theo ty le c6 dinh tren phn von hop tc cd minh, theo s6 ngy thuc to hop tc. DL tu ngn hn dtrot ghi nhn theo gid g6c trir du phong gim gid du to ngn hn. Du phong gim gi ct khon du tu duqc C6ng ty vn dung theo nh hug cln cd B6 Ti chinh. Theo do: D6i vi chng khon dd niem yet, Cong ty trich du phong du tren gi dung cfr ti ngy gn nht co gio dich den ngy trich lp du phong. 53-) D6i voi chung khon chu niem y6t, C6ng ty trich lp du phong cn c vo gi chimg khon thuc to tren thi trutmg l gi trung binh cd ct mdc gi gio dich thuc to theo bo gid dm 3 c6ng ty chting khodn co gio dich ti thtri diem gn nht vei thtri diem trich lp du phong nhung khong qu mot 11 thng tinh den ngdy trich lp du pi -long. Trung hop chung khon khong co gio dich thuc to pht sinh trong khong th6i gin tren thi khong thuc hien trich lp du phong. IS Doi viho 4t Ong hop tc du tu, du phong gim gid duqc thuc hien tren co - so. dnh gid cd Bn Gim Mc doi vt fling hop Tng hop tc du tu, phd hop vi dieu kien thi tru6ng chng khon ti th6i diem trich lp du phong. Du phong gim gid du to ngn hn dtrc ghi nhn vo chi phi hot dong kinh donh chfrng khon dm Cong ty. Gi g6c cd ct khon du tu xdc dinh theo phung php binh qun gi quyen. Phi thu khch hng Phi thu khch hng bo g6m phi thu phi cung cp dich vu moi gii, to vn cho nh du tu, ldi du thu ve dich vu ti chinh v cc khon phi thu ve dich vu khdc. Phi tr hq co tire, goc v li tri phieu Diu tu. ngin hn Phi tr h6 c6 tirc, g6c v!di tri phieu phn nh s6 phi tr v tinh hinh thnh town c6 tirc, goc v ldi tri phieu m Cong ty phi tr h0 cho cc chid sb huu chng khon do t6 cht pht hnh chng khodn y quyen. Phi tr c6 tdc cho c6 dong phn nh s6 phi tr v tinh hinh thnh ton c6 tirc, li chi cho c6 'Jong, ngtri g6p von, ben gdp von cd tong ty chirng khon. 13 T=t

16 CONG TY CO PHAN CHUNG KHOAN DAU KHI St) 18 Ly Thtr?mg Kiet, qun Hn Kiem Bdo co ti chinh H NOi, CHXHCN Viet Nm Cho nm ti chinh ket thuc ngy 3 I thng 12 nm THUYET MINH BAO CAO TAI CI-liNH (Tiep theo) MAU SO B 09-CTCK Ccic thuyk minh ny l mot b() phn hop thnh v cn du-ot doc dijng theri veri tido co ti chinh kern then 5. TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Tiep theo) Phi tr hot dong gio dich chirng khn Phi tr hot Ong gio dich chi ng khodn phn nh khon tien Cong ty nhn tir cc nh du tu de thuc hien cc gio dich moi gii chng khodn v qun ly ti khon gio dich chimg khodn cho nh du tu. Donh thu Hoot &Ong moi gii chfing khon cho nh du to Donh thu ht Ong moi gii chting khn dugc ghi nhn tren bo co ket qu hot Ong kinh donh khi thuc thu. Hoot dong dju tr cluing khon, gop von 111 Donh thu hot Ong du to chimg khodn, g6p von bo g6m cc khon chenh Lech li bn chting khn tu donh cir cong ty chimg khn (dugc ghi nhn clu ten Thong bo ket qu thnh tn bit trir gio dich chng khon c Trung tm Lu ky chimg khon) v khon thu 10 tirc c6 phieu, li tri phieu, thu tir hot Ong gop von lien donh, lien ket (li du to c6 phieu dugc ghi nhn tren bo co ket qu bot dong kinh donh ten c so thong bo chi li cu t6 chirc c6 c6 phn do Cong ty nm gi; li du tu trdi phieu v li tir ht Ong g6p von lien donh, lien ket dugc ghi nhn vo bdo co ket qu hot dong kinh donh tren c 11 s cl6n tick). Hoot dong bo I 'dl: pht hnh, dl ly pht hnh chzing khon Donh thu ht Ong bo lnh pht hnh v di ly phdt hnh chng khon dugc ghi nhn tren bo co ket qu hot Ong kinh donh khi hon thnh viec thong bo t qu pht hnh chng khn. Hot d(mg to vn Donh thu tir hot Ong tu vn dugc ghi nhn tren bo co ket qu hot Ong kinh donh khi dich vu d dugc cung cp, donh thu dugc xc (firth tucmg d6i chc chn v xc dinh dirge chi phi Ot sinh cho gio dich N/A chi phi de hon thnh gio dich cung cp dich vu do. flot dong luu ky cluing khocin Donh thu tir hot Ong luu ky chimg khon cho nh du to dugc ghi nhn tren bo co ket qu hot Ong kinh donh khi thuc thu. Hoot dong Uy thc du gi / Donh thu hot Ong y thdc Tu gid dugc ghi nhn tren bo co ket qu hot Ong kinh donh khi thuc thu. Donh thu khc Donh thu khc bo g6m donh thu li tien ngn hng, li ky phieu ngn hng, li thu dugc tir hgp ding bn chiing khn, li thu dugc tir hot Ong gio dich ky guys. Donh thu khc dugc ghi nhn ten bo co ket qu hot Ong kinh donh tren c s cl6n tich. Chi phi di vy Chi phi di vy dugc ghi nhn vo bo co ket qu hot Ong kinh donh khi pht sinh. 14

17 CONG TY CO PHAN CHU'NG KHOAN DAU KHI So 18 Ly Thubng Kit, qun Hon Kism H Ni, CHXHCN Viet Nm Boo co ti chinh Cho nm ti chinh k& thuc ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH (Tip then) MAU SO B 09-CTCK Cc thuyet mink ny l mot bo phn hop thnh v cn dro'c doc clng thoi v ri bo co ti chinh kern theo 5. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tip theo) Thud Thu e thu nhp donh nghiep the hien tong gi tri cu so thud phi tr hien ti v so thud hon ti. So thud phi tr hien ti duoc tinh du tren thu nhp chiu thug trong nm. Thu nhp chiu thud khc voi loi nhun thn dugc trinh by tren bo co kdt qu hot dong kinh donh vi thu nhp chiu thud khong bo gm cc khon thu nhp hy chi phi tinh thud hoc dugc khu trir trong cc nm khc (bo gm c to mng sng, nu co) v ngoi r khong bo gm cc chi tieu khong chiu thud hoc khong dugc khu trir. Thud thu nhp hon Ii dugc tinh tren cc khon chenh lech giv gi tri ghi so v c so tinh thug thu nhp cu cc khon muc ti sn hoc cong nq tren bo co ti chinh v dugc ghi nhn theo phtrong php bng cn di kg town. Thu e thu nhp hon Ii phi tr phi dugc ghi nhn cho tt c cc khon chenh tech tm thi cbn ti sn thud thu nhp hon li chi dugc ghi nhn khi chic chin c6 dü Iqi nhun tinh thud trong tuong Ii dg khu trir cc khon chenh tech tm thi. Ti thbi diem 31 thong 12 nm 2015, mc di Cong ty co pht sinh to luy kg, tuy nhien, do khong chic chin ve Iqi Ich kink to trong tuong Ii thu dugc to cc khon ny cung nhu cc khon chenh tech tm thbi tinh thus thu nhp donh nghiep khong trong ysu nen Cong ty khong ghi nhn ti sn/cong nq thud thu nhp donh nghiep hon ti. Thu e thu nhp hon Ii dugc xc dinh theo thud suit du tinh se áp dung cho nm ti sn dugc thu hi hy no phi tr dugc thnh ton. Thud thu nhp hon Ii dugc ghi nhn vo bo co kst qu hoot dong kinh donh trir truong hop khon thus do co lien qun den cc khon muc dugc ghi thong vo von chu s huu. Trong trung hop do, thud thu nhp hon Ii cung dugc ghi thong vo von chu s huu. Ti sn thug thu nhp hon Ii v nq thug thu nhp hon Ii phi tr dugc bit trir khi Cong ty c8 quyen hqp php dg bu trir giv ti sn thug thu nhp hien hnh vbi thud thu nhp hien hnh phi np v khi cc ti sn thud thu nhp hon ti v nq thug thu nhp hon Ii phi tr lien qun tbi thug thu nhp donh nghiep dugc qun ly bi cung mot co qun thud v Cong ty cb du dinh thnh ton thud thu nhp hien hnh tren co so thunn. Vic xc dinh thud thu nhp cu Cong ty cn co vo cc quy dinh hien hnh ve thud. Tuy nhien, nhung quy dinh ny thy di theo timg thin ky v viec xc dinh su cung vg thug thu nhp donh nghiep toy thuoc vo kdt qu kidm tr cu co qun thus co thm quyen. Cc Ioi thud khc dugc áp dung theo cc tut thus hien hnh ti Viet Nm. 6. TIEN VA CAC KHOAN TU'ONG DUNG TIEN Tien mt Tien gui ngn hng Trong do: Tien gtii cu Nh du tr Tien giri thnh town bo trir gio dich ch(mg khon Trong do: Tien guz cu Nhd du to Cc khon tuong throng tin 31/12/ /12/

18 CONG TY CO PHAN CHUNG KHOAN DAU KHi Só 18 Ly Thutyng K*, qun Hon Kie'm H NO, CHXHCN Vitt Nm Bo co ti chinh Cho nm ti chinh ket tit& ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINK (Tiep theo) MAU SO B 09-CTCK Cc thuy't minh ny l mt b phn hop thnh v cn throv cloc clng thl vi bo co ti chinh kern theo 7. CAC KHOAN DAU TU. TAI CHINH NGAN HAN Chfrng khon kinh donh 31/12/ /12/2014 Co phieu chu niem yet (i) Co phieu niem yet Diu to ngin hn khfic Hqp tdc dl tu, fly thc qun 15/ von, uy thdc qun 15/ dnh mc du tu (ii) Hop d6ng mu chirng khon, bn chimg khon It*: Dn phong gint gi du to ngan hn Du phong ch(mg khon chu niem yet ( ) ( ) Du phong chung khon niem yet ( ) ( ) ( ) ( ) DAu to thi chinh ngin hn (i) Bo gom trong d diing l s6 du cc khon du to ngn hn vo c6 phieu chu niem yet phi tp trung - OTC, ti ngy 31 thng 12 nm 2015, Cong ty d dnh gid met cdch thn tog ve rui ro gi cu cc c6 phieu ny v dkr tren co so thu thp bdo gi cu b c6ng ty chong khon de trich lp du phong gim gi cho cc khon du to ny voi s6 tien l d6ng, Cong ty d thn tong dnh gi v tin ttrong rng thong tin tren cc bdo gi thu thp ducrc d phn nh th6ng tin ve gio dich tren thi trtrong cu cc khon dl tu ny. (ii) The hien s6 du cc hop (Icing hop tdc du tu, thc qun 151 von v uy thdc quil 15/ dnh mvc du to vo chi:mg khon chu niem yet. Ti ngy 31 thlg 12 nm 2015, Cling ty d dnh gid met cdch thn trong v dkr tren co so thu thp bo gi cu b cong ty chirng khodn v khng dinh Cong ty kh6ng phi trich lp du phong gim gi cho cc khon du tu ny. 16

19 111 CONG TY CO PHAN chenc KHOAN DAU KHI S Thtrmg Kie;t, quan Hon Kim NOi, CHXHCN Vi'0 Nm THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuyk minh ny l mt h phn hp thnh v cn &tr clot clng thol voi h co ti chinh kem theo 7. CAC KHOAN DAU TU. TAI CHINH NGAN 141s1 (Tiep theo) Chi tiet binng gi tri thi trurng eft chirng kholn kinh donh: Chi tieu Bc, co ti chinh Cho nm ti chinh ke't thuc ngy 31 thng 12 nm 2015 MAU SO CTCK Gil tri theo s6 ke town Tng gi so v6i gi thi trircnig Gum gi so voi gi thi triron 'Ding gi tri theo gi thi trithng 31/12/ /01/ /12/ /01/ /12/ /01/ /12/ /01/2015 CO phieu 'nem yet Ong ty Co phn Phn In Nung chy Vn DiL Cong ty Co phn Vn ti Sn phm Khi Qu6c to C8ng ty phln Vln Ti Dlu Khi Itmg Cong ty C6 phn Dich vii T6ng hop DAu khi Cong ty Co phn Ph8n bon Du khi C Mu Cc co phil khc Co phieu chin niem yet TOng tong

20 CONG TV CO PHAN CHITNG KHOAN DAU KHI So 18 Lj, Thtrtrng Kiet, qun Hn Kiem H NOi, CHXHCN Viet Nm THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuye't mink ny l mot b0 phn hop thnh v cn clircrc cloc (tng Mi thi bo co ti chinh kern theo Bo co ti chinh Cho nm ti chinh ket thnc ngy 31 thong 12 nm 2015 MAU S6 B 09-CTCK 8. CAC KHOAN PHAI THU NGAN HAN SO diu nm SO phit sinh Iuy ke tir diu nm den cuoi nm SO cuoi nm SO dkr phong Chi tieu Tlng so Qu hn Kho doi Tng Gim TOng s Qui Iln Kho doi d lp 1.Phi thu khich hng (i) 2.Tr trim( cho nguiri bin Phi thu host di)ng gio dich cluing khoin Phi thu khich hng 1,4 gio dich clung khoin , Phi thu t6 chc Ot hnh (143 lnh pht hnh) chting khoin 4.Thue GTGT dwelt khn trir Phi thu niii V(i Phi thu khic (ii) ging (i) SO du cc khon phi thu khch hng chi) yeu bo Om cl6ng phi thu mot nhom cc nh,du ti thnh ph6 H6 Chi Minh theo cc hop cl6ng hop tc dau tu. Ti ngy 31 thong 12 nm 2015, cc nh dau d sir dung gi tri cc c6 phieu so hu, tien mt v cc giy chimg nhn quyen sir dung cc 16 dt ti thnh ph6 H6 Chi Minh (Cong ty d 14 hop d6rig vi mot ding ty thrn dinh gi doc lp de dinh gi cc quyen sir dung dt neu tren)v mot s6 ti sn khc yen tong gi tri long de dm bo ve kh nng thnh ton cho s6 du no. ny. Bn Gim d6c Cong ty tin tuong rng, gi tri quyen sir dung dt nett ten da &roc dinh gi phit hop voi gi thi tnrng v ti sn bo dm c45 tinh thnh khon co, Cong ty co the kiem soot v thnh ly ti sn de thu hoi ncr v gi tri co the thu hoi dii de bit dp so du cc khon phi thu co lien qun. Do do, Cong ty khong trich lp du phong phi thu doi vori cc khon phi thu ny. (ii) Chi tiet s6 du cc khon phi thu khc nhu su: 31/12/ /12/2014 Co tirc v li tien giri LAi hp dong uy thc du tu PHA thu do chi ho doi tc Phi thu ve hop dtmg ky quy chimg khon Phi thu khc

21 CONG TY CO PHAN CHUNG KHOAN DAU KH1 S6 18 LY Thuerng Kiet, qu5n Hon Kiem Bc) co ti chinh H N6i, CHXHCN Viet Nm Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU SO B 09-CTCK Ccic thuyk minh ny r mot b ph n hop thnh v cn &tor cloc clng tht vol Ink ccio ti chinh kern theo 9. TAI SAN CO DINH HUU HINH Thik bi vn phong Phtrng tien vn ti COng U E E E U E I NGUYEN GIA Ti ngy 01/01/ Tng trong nm Thnh 1Y ( ) ( ) Ti ngy 31/12/ GIA TR! HAO MON LUY KE Ti ngy 01/01/ Kh5u ho trong nm , Thnh 1Y ( ) ( ) TO ngy 31/12/ GIA TRI CON LAI TO ny 31/12/ Ti ngy 31/12/ Nguyen gi cu ti sn c6 dinh hu hlnh bo g6m cc ti sn c6 dinh d kh51.1 ho het nhung vn con sir dung vi gi tri l d6ng (ngy 31 thng 12 nm 2014: ng). 10. TAI SAN CO DINH VO HINH NGUYEN GIA Phn mem (mg dung Khc dung veri gi tri l long (ngy 31 thng 12 nm 2014: d6ng). Ti4ng Ti ngy 01/01/ TO ngy 31/12/ GIA TRI HAO MON LUY KE Ti ngy 01/01/ Ho mon trong Wrn Ti ngy 31/12/ GIA TRI CON LAI Ti ngy 31/12/ TO ngy 31/12/ Nguyen gi dm ti sn c6 dinh vo hinh bo g6'm cdc ti sn c6 dinh d5 khau ho het nhtmg vn con sir 19

22 CONG TY CO PHAN CHUNG KHOAN DAU KHi sts Thuing Kiet, qudn Hon Kiem H 1\10i, CHXHCN Viet Nm Cho nm ti chinh ket Bo co ti chinh thdc ngdy 31 thdng 12 nm 2015 THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU SO B 09-CTCK Cc thuyett minh ny l mt b phn hop thnh v cn clztqc cloc clng thol vol bcio co ti chinh kem theo 11. TIEN NQP QU HO TRQ THANH TOAN 31/12/ /12/2014 Tien Op bn du Tien n0p b0 sung Tien li phn b0 trong nm THUE VA CAC KHOAN PHAI NQP NHA NU'OC Thue gi tri gi tng du r Thue thu nhdp c nhn Thue nh thdu 31/12/ /12/ CHI PHI PHAI TRA 31/12/ /12/2014 Chi phi trich truit thu lo cu HOi ding Qun tri v Bn Kiem sot Chi phi trich truoc cd hop ding to vn Chi phi phi tr khc CAC KHOAN PHAI TRA, PHAI NOP NGAN H4.14 KHAC 31/12/ /12/2014 Phi tr Sor Gio dich thnh ton bu tit b ngy cu6'i nm Phi tr nh du to ve mu chirng khon Phi tr, phi nip khc

23 U U U CONG TY CO PHAN CHUNG KHOAN DAU KHI St) 18 LS/ ThirCIng Kiet, qun Hon Kiem H NOi, CHXHCN Viet Nm Cho nm ti chinh ket THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Cc thuyk minh ny l mot 60 phn hop thnh v cn duvc doc eljng theri vt boo 15. VON CHU SO Huh Thy ft trong von chti so' hii.0 Von du tir cti chii sii hen 'Mng du von CO OAR Quji du phong ti chinh Bo ct) ti chinh thtic ngy 31 thng 12 nm 2015 MAU SO B 09-CTCK ccio ti chinh kern theo LI ly ke Ti ngy 01/01/ ( ) Lm nhun trong nm Trich lp qu9 khen thung, phc Iqi Tong ( ) ( ) Ti ngy 01/01/ ( ) Loi nhun trong nm Trich lp qu9 khen thung, phc li Chi thirng Bn dieu hnh ( ) ( ) ( ) ( ) To ugly 31/12/ ( ) Von co phan duvc duyet VOn c8 phn d Ot hnh CO phiou pho thong SO c8 phieu hien Bng luu hnh Co phieu pho thong Bien dong so co ption trong nm nhtr su: SO du &u nm CO phieu pht hnh trong nm SO du cut nm 21 So c6 phieu /12/ Tir 01/01/2015 den 31/12/2015 SO co phieu

24 CONG TY CO PHAN CHU'NG KHOAN DAU KHi S Thutrng Kiet, qurt Hon Kiem H N6i, CHXHCN Viet Nm THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Cc thuyk mink ny l mot bo phn hop thnh v cn twt 16. DOANH THU KHAC Cho nm ti chinh ket doc diing tht vi bo Ro co ti chinh thilc ngdy 31 thng 12 nm 2015 MAU SO B 09-CTCK co tt chinh kern theo Nm 2015 Nm 2014 Donh thu hot d6ng mu chirng khon, bdn chirng khon Donh thu li tien girl Donh thu uy thc qun ly dnh muc du tit, hop tdc du tit, uy thc qun 1Y von (*) Donh thu gio dich ky quy chimg khodn Donh thu khc (*) Phn nh phdn li Cling ty thu clugc tir cdc hop d6ng ky v6i cc t6 chirc v c nhn trong nm. Cong ty chiu rj ro d6i v6i hot Ong uy thc qun ly dnh muc du to v khong chin rni ro d6i v6i cdc hot d6ng hop tdc du tu, uy thdc qun ly von hutrng phi co dinh. 17. CHI PHI HOAT KING KINH DOANH Chi phi hot Ong m6i gii chng khon Chi phi hot d6ng du to chng khodn, gop von Chi phi hot d6ng to vn Chi phi hot d6ng!u ky chirng khodn Trich lp/(hon nhp) chi phi du phong Chi phi khdc (i) Nm 2015 Nm )/ ( ) (i) Chi phi khdc chit yeti bo g6m chi phi li tin girl phi tr nh du tu v chi phi Urong &rig vi donh thu ve b6 chi s6 PVN-Index ghi nhn trong nm. 18. CHI PHI QUAN LY DOANH NGHItP Chi phi nhn vien qunly Chi phi ci6 dung vn ph6ng Chi phi kl-idu ho ti sn c6 dinh Thue, phi v le phi Chi phi du phng Chi phi dich vu mu ngoi v chi phi khc Nm 2015 Nm 2O$

25 CONG TY CO PHAN CHUNG KHOAN DAU KI-11 S6 18 Ly Thtrtrng Kiet, gun Hon Kiem H NOi, CHXHCN Viet Nm Br) co ti chinh Cho nm ti chinh ket thnc ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH (Tie') theo) MAU SO B 09-CTCK Cc thuyil minh ny l mot 60 phdn hop thnh v cn dtto -c doc clng theft voi bcio co ti chinh kern theo 19. LAI CO BAN TREN CO PHIEU Viec tinh todn li c bn tren co phieu cd Cong ty &roc thuc hien ten c s cc s6 lieu su: Nm 2015 Nm 2014 (Trinh by li) Loi nhun su thud thu nhp donh nghiep () Trich lp guy khen thung, philc loi v chi thung Bn ( ) clidu hnh theo Nghi guy& Di hoi dong c6 dong () Lcri nhun de tinh li c bn tren co phieu () S6 birth gun gi guydn cd c6 phieu pho thong de tinh ti c bn tren co phieu phn) Li co' bn tren et) phieu () 69 Theo guy dinh ti Thong to 200, guy khen thung, phnc.loi throe trich kn. nhun su thud cn &roc loci r khoi loi nhun su thud khi trc tinh ti c bn tren co phidu. Do vy, ldi co bn tren c6 phieu cu nm ti chinh ket thdc ngy 31 thng 12 nm 2014 cltrot xc dinh li l 69 (s6 trinh by tren bo co ti chinh cho nm ti chinh k& thilc ngy 31 thng 12 nm 2014 l 84 ). 20. CAM KET THUE HOAT DQNG Ngy 09 thng 5 nm 2012, Chi nhnh Cong ty Co phn ChiMg khon Du khi ti Vdng Tu dd ky Hop dong thud nh ti tng 5, td. nh Silver SeTower, so 47 B Cu, TP Vting Tu vi gid thud bn (tu l /thng. Theo Phu luc hcrp dong se 1/01/SilverseTower/2012, thi hn thud l 02 nm, ke tir ngy 15 thng 6 'tm 2014 den het ngy 15 thng 6 nm Ngy 01 thng 7 nm 2013, C6ng ty d ky hop d6ng thud mot phn to nh ti s6 18 Ly Thung KiEt, H NOi vi fng Cong ty Du lich HA Nei de' lm tru s lm viec vi gid thud /m 2/thng. Thi hrt thud l 10 nm ke tir ngy 01 thng 8 nm Ngy 27 thng 4 nm 2015, Chi nhnh Cong ty Co phan ChCmg khodn Du khi ti thnh phe H6 Chi Minh ky Hop dong thud nh ti Qun 1, thnh ph6 H6 Chi Minh vi gi thud /thng. Thi hn thud l 02 nm &roc tinh tir ngy 30 thng 4 nm 2015 den het ngy 30 thng 4 nm Ngy 08 thng 5 nm 2015, Chi nhnh Cong ty Co phn Chimg khon Du khi ti DA Nng d ky Hop dong thud nh ti L6 B v 08 dtrng Nguyen Vn Linh, vn Hi Chu, D Nng vi gid thud nm ddu tien IA /thng. Thi hn thud l 03 nm &roc tinh tir ngy 25 thng 4 nm 2015 den het ngy 24 thng 4 nm BAO cao Vṫ GIA TRI VA KI-181 WONG CIAO DICH CHUNG KHOAN TRONG NAM CHI TIEU 1. Chtkng khoin tkr donh Co phieu Tri phieu 2. Cluing khoin cit nh din to CO phieu Tri phieu Chng chi qujf Nm 2015 KhOi hrcfng gio dich Gi trj gio dich ()

26 CONG TY CO PHAN CHUNG KHOAN DAU KHi SO 18 Ly Thutmg Kiet, qun Hon Kim H Nei, CHXHCN Viet Nm THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Cc thuye't mink ny is mt by phn hop thnh v cn Ayr doe dng thl veri bcio 22. NGHIEP VI,1 VA SO DU' VOI CAC BEN LIEN QUAN Dnh sch cc ben lien qun chu yen: Ben lien qun Ngn hng TMCP Di cluing Viet Nm Tp don Du khi Viet Nm Cho nm ti chinh ket Mei qun he Co dong Ben lien qun cu co dong 16n Trong nm, Cong ty c6 met se gio dich chu yeu v6i ben lien qun nhir su: Li tir tien dist coc theo hop deng dich vu moi gi6i mu gom tri phieu - Ngn hng TMCP Di chung Viet Nm Bo co ti chinh thilc ngy 31 thng 12 nm 2015 MAU SO B 09-CTCK co tt chinh ken.' theo Nm 2015 Nm Donh thu to vn - Tp don Du khi Viet Nm Ngn hng TMCP Di chng Viet Nm Donh thu quin ly co (long - Ngn hng TMCP Di chng Viet Nm Donh thu hru ky - Tp don Du khi Viet Nm Donh thu ye pht hinh be chi so PVN-Index - Tp don Du khi Viet Nm Thu nhip cii Bn Gim dec y thu lo cu Nei deng Quin tri S6 du chti yeu voi cc ben lien qun ti ngy ket th6c nm ti chinh: 31/12/ /12/2014 Cie khoin tien gui thnh town - Ngn hng TMCP Di chung Viet Nm Cic khon phii thu - Tp don Du khi Viet Nm Ngn hng TMCP Di chung Viet Nm

27 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thutrng K*, qun Hon Kiem H N0i, CHXHCN Vi't Nm THUYET MINH BAO CAO TAI CH!NH (Tiep theo) Cc thuy& mink ny l mot 60 ph n hop thnh v cn duvc doc dejng thol vei bo co ti chinh kem theo Bo co ti chinh Cho nm ti chinh k6t thfic ngy 31 thng 12 nm 2015 MAU SO B 09-CTCK 23. BAO CAO BO PHAN Chi tieu MO" gi6i, djch vu ti chinh, Itru ky v qun ly co dong Tien gill, vn hnh Wu tn. chtrng Tir vn v bo lanh PVN-Index TOng cong tn khn, g6p von pht hnh v khfic Cling ty Nm Donh thu thun ve hot dicing kinh donh 2. Cc chi phi trkrc tiep 3. KhAu ho v chi phi phn bo 4. Thu nhp khc 5. Chi phi khc Lgti nhuan/(16) tir hot do, ng kinh donh trink thue Ti ngy 31 thing 12 nm Ti sn b() phn tivc tiep 2. Ti sn khong phn 136 T6ng Ti sn 1.Nq phi tr bo phn truc tiep 2. Nq phi tr khong phn be) TOng phi tr ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )

28 CONG TY CO PHAN CHUNG KHOAN DAU KHI So 18 1,5, Thutmg Kiet, gun Hon Kiem H N6i, CHXHCN Viet Nm Bt) cn ti chinh Cho nm ti chinh ket thtic ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-CTCK Ccic thuyk minh ny is mot bo phdn hop thnh v cn cittqc clc cljng tht vt bcio ccio ti chinh kern theo 24. CONG CU TAI CHINH Quil ly riii ro von C6ng ty qun ly ngu6n von nh&lin dm bo rng C6ng ty co the vir hot dong lien tuc vir t6i d h6 Igi ich cu cc co clong th6ng qu t6i tru h6 s6 du ngu6n von v cong nq. Cu truc von cu Cong ty g6m co cc khon ng thtn (cc khon vy trir tien v cc khon tung throng tien) v phl von thu6c s hu cu cc co &mg cu COng ty (bo g6m von gop, cc guy du tit. trir 16 ly kb). Cc chinh sch ke thn chi"' yeu Chi tiet cc chinh sch ke ton chu yeu v cc phucmg phdp m COng ty p dung (bo g6m cc tieu chi de ghi nhn, co so xc dinh gi tri v co s ghi nhn cc khon thu nhp v chi phi) d6i vi timg loi ti sn ti chinh v cong ng ti chink) dugc trinh by ti Thuyet minh s6 5. Cc lof cong cu ti chinh Ti sn ti chinh Tien v cc khon Wng throng tien Phi thu Bch hng v phi thu khc DL to ngn bn 'Ding cing Cong nq ti chinh Phi tr nguoi bin v phi tr khc Chi phi phi tr TOng cong Gi tri ghi so 31/12/ /12/ Cling ty chu dnh gi gid tri hop ly cu ti sn ti chinh v cong nq ti chinh ti ngy IC& thilc nien ton do Thong tu s6 210/2009/TT-BTC do B'6 Ti chinh bn hnh ngy 06 thng 11 nm 2009 ("Th6ng tu 210") cung nhu cc guy dinh hien hnh chu co huerrig dn cu the ve viec xdc dinh gid tri hgp ly cu cc ti sn ti chinh v Ong ng ti chinh. Th6ng tu 210 yeu cl dp dung Chun muc bdo cdo ti chinh Qu6c to ve viec trinh by bo cdo ti chinh NIA thuyet minh th6ng tin d6i vi cong cu ti chinh nhung khong dim r hung dn tung throng cho viec dnh gi v ghi nhn cong cu ti chinh bo g6m c dp dung gi tri hqp ly, nhm phii hop vi Chun mirc bdo co ti chinh Qu6c te. 26

29 CONG TY CO P100%1 CHU'NG KHOAN DAU KHI Si!) 18 Lji Thurng Kiet, qun Hon Kim H NOi, CHXHCN Viet Nm Bo co ti chinh Cho nm ti chinh ktt thuc ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU S6 B 09-CTCK Cc thuyet minh ny l mot bd phdn hop thnh v cn duo.c cloc clng theft voi bo co tt chinh kern theo 24. CONG CV TAI CHINH (Tiep theo) Myc tieu quil 1j, rui ro ti chinh COng ty d xy dung he thong qun ly rui ro nhm Ot hien v dnh gi cc rui ro m Cong ty phi chiu, thidt lp cc chinh sch v quy trnh kidm sot rtui ro milc chip nhn &rt. He thong qun 1y rui ro duqc xem xet li dinh ky nhm phn nh nhong thy di cti didu kien thi twng v hot dong cu Cong ty. Rui ro ti chinh bo gom rui ro thi tru?mg (bo gm ri ro dung v rui ro thnh khon. ro li suit v rui ro ve gi), ri ro tin Riii ro thi truinig Hot dong kinh donh cu COng ty se chti yeti chiu rui ro khi c6 su thy doi vd ty gi hoi doi, ti suit v gi. C6ng ty kh6ng thuc hien cc bien php phng ngir rui ro ny do thieu thi tnthng mu cc cong cu ti chinh ny. Qurt ly rui ro ty' gici C6ng ty thuc hien mot so cc gio dich c6 goc ngoi te, tuy nhien rui ro do su thy di ty gi hoi doi cu Cong ty l khong ding kd. Qucin ly nit ro li suit Cong ty chiu rui ro li suit trong ydu pht sinh tir cc khon tin nhn Crng trtrc cu khch hng d'd thu gom tri phidu v cc khon tidn gi cu Cong ty. COng ty qun ly rui ro bng viec phn tich tinh hinh cnh trnh tren thi truing des toi d bo li suit c6 lqi cho C6ng ty v nm trong gii hn qun ly rui ro. Bn Girn doc dnh gi rui ro do thy d6i 'l suit ti ngy lp bo co ti chinh l khong ding kd. &it ro 1)" gid Cdc khon din to bo gom cc c6 phidu d niem y6t v chu niem ydt, hp ding hop tic diu tu cu Cong ty bi nh htrng bi cc rui ro do su bin dong cu thi trtrng chirng khon nh hung ddn gi tri tucmg li cu cc khon diu tu. C6ng ty qun ly rui ro ve gi c6 phidu bng cch thiet lp hn mirc dau tu, d ding h dnh muc diu tu v cc mirc gii hn hien thuc li, ct 16. Ti ngy 31 thng 12 nm 2015, gid tri so sch cu c6 phidu niem Ot l diong. Ndu gid cc c6 phieu ny gim 10% thi lqi nhun truc thud cu Cong ty se gim khong ng. DOi voi c6 phidu OTC, do kh6ng co gi gio dich chinh thcrc tren thi tit -Ong nen C6ng ty kh6ng phn tich do, lly cu thy d6i gi. Rui ro tin dyng Ri ro tin dung xy r khi mot khch hng hoc doi tic kh6ng dp ng (kw cc nghi vu trong hop d6ng cln den cc ton thit ti chinh cho C6ng ty. COng ty c6 chinh sch tin dung phir hqp v thu?mg xuyen theo doi tinh hinh cid dnh gi xem Cong ty co chiu rui ro tin dung hy!thong. Cc rui ro tin dung chil ydu tir cc khon phi thu v tidn giri ngn hng v cc cong cu ti chinh khc cu Cong ty. DOi vii cc khon phi thu, Cong ty thung xuyen theo doi v ddnh gi cc khon phi thu v lp du phong phi thu kho den kip Mi cho timg khch hng (ndu c6) khi lp bo co ti chinh. DOi vii cc khon phi thu dich vu ky quy (mrgin), Cong ty quil ly rui ro thong qu viec kidm sct s6 luting v gi tri chng khon cu nh cthu to ti bit ky thi didm no. 27

30 U U CONG TY CO PHAN CHITNG KHOAN DAU Kill So 18 L5/ Thutmg Kiet, qun Hon Kiem H N0i, CHXHCN Viet Nm BA cdo ti chinh Cho nm ti chinh ket thlic ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINH (Tie") theo) MAU SO B 09-CTCK Ccic thuye't minh ny l mt b phn hop thnh v cn twt doc clng thoi vi bo co ti chinh kern theo 24. CONG CU TAI CHINH (Tiep theo) Quin IS/ rill ro thnh khoin Muc dich qun ly riri ro thnh khon nhm dm bo du nguon On de dp img cc nghi vu ti chinh hien ti v trong tung li. Tinh thnh khon cling dugc Cong ty qun ly nhm dm bo mirc phu troi giit cong nci den hn v ti sn den hn trong trong nm mire co the dugc kiern sor citii vi so On m C6ng ty tin rng co the to r trong nm do. Chinh sch cn C6ng ty l theo di thuimg xuyen cc yeu cu ve thnh khon hien ti v du kien trong tuong li nhm dm bo C6ng ty duy tri du mirc du phng tien mt v du von m cc co dong cm ket gp nhm dp Ong cc quy dlnh ye tinh thnh khon ngn hn v di hn hon. Bng deli dy trinh by chi tit cc mirc do hn theo hp dong cn li doi vi ti sn ti chinh v cong nq ti chinh phi phi sinh v thi hn thnh ton nhu d dugc tho thun. Cc bng ny dugc trinh by du tren dng tien chu chiet khdu cili ti sn ti chinh v dng tien chu chiet khdu cu cong nq ti chinh tinh theo ngy sm Ml m Cong ty phi tr. Ngy do hn theo hp dong dugc du ten ngy sm nht m C6ng ty phi tr. 31/12/2015 Ti sn ti chinh Tien v cc khon tuong ducmg tien Phi thu khch hng v phi thu khc Ddu to ngdn hn Tng cong Cong ti chinh Phi tr ngui bn v phi tr khc Chi phi phi tr Tng cong Chenh tech thnh khoin thun 31/12/2014 Ti sn ti chinh Tien v cc khon twng &rng tien Phi thu khch hng v phi thu khc Ddu to ngdn hn Tng cong Cong nq ti chinh Phi tr ngueri bn v phi tr khc Chi phi phi tr Tong Ong Chenh tech thnh khoin thun Dulfri 1 nm Tir 1-5 nm Ping !NM 1 nm Tir 1-5 nm Tong

31 111 CONG TY CO PHAN CHUNG KHOAN DAU KHi S Thu6ng Kiet, qun Hon Kiern Bo co ti chinh HA NOi, CHXHCN Viet Nm Cho nm ti chinh ket thiic ngy 31 thng 12 nm 2015 THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU SO B 09-CTCK Cc thuyit minh ny is mot bo phdn hop thnh v cn dwc clot clng thol voi biro cow ti chinh kern theo CONG CV TAI CHINH (Tie!) theo) Ti sin dm biro Cong ty kh6ng cm c6, the chip dul bit ks/ hinh thirc no cho cc khon nq vo ngy lp biro co ny. Cong ty clng nm giir cc ti khon chng khon, giay chimg nhn quyen sir dung del, tien ky quy ti ti khon tien giri de cm co cho cc hop den buy tc du to v hop deng gio dich ky guy. 25. SAU NGAY KET THUC NIEN DO Kt TORN Ti ngy pht hnh biro co ny, khong c6 su kien tryng yeu no pht sinh su ngy ket thuc nien do ke ton cn phi trinh by tren biro co SO LIEU SO SANH Se lieu so snh tren biro co ti chinh l s6 lieu cii biro co ti chinh cho nm ti chinh ket thiic ngy 31 thng 12 nm 2014 di ducfc kiem ton. MCA s6 s6 lieu cil biro co ti chinh nm truck ducfc dieu chinh v phn loi li de phii hop vi viec so snh vi so lieu dm nm ny, cu the nhu su: Nguyen Nguyet Minh Ngutri lp myc M so SO di biro co H Ni, ngy 04 thng 02 nm 2016 Dinh Thi Ln Phuung Ke ton truvng 29 Dieu chinh v trinh by li o ng Hi Anh Gim doc SO trinh by Ji Bng cn doi ke ton Ddu to ngin hn ( ) Phi thu khch hng