Deloittev I CONG TY CP CHING t(1-10an DAU KHI GONG VA N DEN S6...nam 20. U CONG TY CO PHAN CHUNG KHOAN DAU KHI (Thanh kip tai ntrac COng hem xel 170i

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1 Deloittev I CONG TY CP CHING t(1-10an DAU KHI GONG VA N DEN S6...nm 20. U CONG TY CO PHAN CHUNG KHOAN DAU KHI (Thnh kip ti ntrc COng hem xel 170i chit nght Viet Nm) BAO CAO TAI CHiNH DA MAX KItM TOAN Cho nm ti chinh ktt thtic ngiy 31 thing 12 dm 2012

2 S CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 LS, Thtxtmg K*, qu4n Hon Kim H Ni, O CHXHCN V* Nm MI.JC LUC Nol DUNG TRANG BAO CAO CUA BAN GIAM DOC 1 BAO CAO KIEM TOAN DOC LAP 2-3 BANG CAN DOI ICE TOAN 4-6 BAO CAO KET QUA HOAT DONG KINH DOANH 7 BAO CAO LUU CHUYEN TIEN TE 8 BAO CAO TINH HINH BIEN DONG VON CHU SO HCSU 9 THUYET MINH BAO CAO TAI CHINH 10-27

3 CONG TY CO PHAN CHUNG KHOAN DAU KHI Si 18 Ly Thung Kiet, qun Hon Kiem H N0i, CHXHCN Vi'dt Nm U U BAO CAO CUA BAN GIAM DOC Bn Gim doe C6ng ty CO phn Chimg khon Du khi (goi tt l "Cong ty") de trinh bo co ny ding v6i bdo co ti chinh cu Cong ty cho nm ti chinh ket thuc ngy 31 thong 12 nm HQI BONG QUAN TRI VA BAN GIAM DOC Cc thnh vien cu HOi dong Qun tri v Bn Gim &sic Cong ty (l dieu hnh C6ng ty trong nm v den ngy lp bo co ny g6m: Hoi 4'2 Quil tri Ong Bi Ng9c Thng Ong Trn Minh Hong Ong Phm Qung Huy Ong Nguyen Viet H Ong Don Thnh Nhn Ong Nguyen Sinh Dung Thing Ong Hiroshi Kobyshi Ong Shigeru Tsuru Bn Gim doc Ong Phm Qung Huy Ong Trn Hng Dung Ong Nguyen Xun Hung B Hong Hi Anh Ong Irn Xun Nm TRACH NHI M CUA BAN GIAM DOC Bn Gim doc Cong ty c6 trch nhiem lp bdo co ti chinh hng nm phn,nhm0t cch trung thuc v hop ly tlnh hinh ti chinh clng nhu ket qu hog deng kink donh v tinh hinh ltru chuyen tien to C6ng ty trong nm. Trong viec lp cc bo co ti chinh ny, Bn Gim doe clugc yeu cu phi: Lu chon cc chinh sch ke ton thich hop v p dung cc chinh sch d6 mot cch nht qun; Du r cc xdt dodn v uc tinh met cch hop ly v thn trong; Neu 1.6 cc nguyen tic ke ton thich hop c6 dtpc tun thii hy khong, c6 nhng p dung si tech trong yeti cn &lc cong bo v gii thich trong bdo co ti chinh hy khong; Lp bo co ti chinh tren c s hog dong lien tuc trir trung hp khong the cho rng Cong ty se tiep We hog dong kinh donh; v Thiet ke v thuc hien h6 thong kiem soot n6i b6 mot ech httu hieu cho muc dich lp v trinh by bo co ti chinh hop ly nhm hn the ri ro v gin In. Bn Gim doc Cong ty chiu trch nhiem dm bo rng s6 k6 ton duqc ghi chep mot cch phu hp d'd phn nh mot cch, herp ly tlnh hinh ti chinh Cong ty bt ky thi diem no v dm bo rng bo co ti chinh tun th cc Chun mkrc ke ton Viet Nm, He th6ng ke ton Viet Nm Ai) dung cho cc cong ty chimg khon v cc quy dinh hien hnh khdc c6 lien qun ti Viet Nm. Bn Gm doc ding chiu 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 In v si phm khc. Bn Gim doc xc nhn rng Cong ty d tun thu cc yeu cu neu tren trong viec lp bo co ti chinh. Th di dien cho Bn Gim doc, H Ni, ngy 20 thong 3 im 2013 Chu tich Uy vien Uy vien Uy vien Uy vien Uy vien (136 nhiem ngy 27/4/2012) Uy vien (mien nhiem ngy 27/4/2012) Uy vien (1)6 nhiem ngy 27/4/2012) Gim doc Ph6 Gim doc Ph6 Gim do c Ph6 Gim doc Ph6 Gm d6c (mien nhi6m ngy 16/02/2012) 1

4 Deloitte Cong ty TNHH Deloitte Vi(ft Nm Tng 12A, To nh Vinconex 34 Lng H, Qun Deng D H NOi, Viet Nm Tel : Fx: So: f4i/i /Deloitte-AUDHN-RE BAO CAO KIEM TOAN DOC LAP Kinh HOi diing Qurt tri v Bn Gim d6c Cong ty Co phan Chung khon DAu khi Chung toi d kiem ton bng cn del Ice ton ti ngy 31 thng 12 nm 2012 ding vi bdo co ket qu hot dong kinh donh, bo co luu chuyen tien to cho nm ti chinh ket thuc ding ngy v thuyet minh bo co ti chinh kern theo (goi chung l "bo co ti chinh") cu Cong ty Co phn ChUng khon Du khi (g9i tt l "Cong ty"), duqc lp ngy 20 thng 3 nm 2013 tir trng 4 den trng 27. Bo co ti chinh kern theo Ichong nhm phn nh tinh hinh ti chinh, ket qu hot dong kinh donh v tinh hinh luu chuyen tien to theo cc nguyen tc v th6ng le Ice ton &roc.l'5, chp nhn chung ti cc mc khc ngoi Viet Nm se, 1 TY Trch nhiem cu Bn Gint d6c 1 Hll )i Nhu d trinh by trong Bo co dm Bn Gim d6c ti trng 1, Bn Gim dec Cong ty c6 trch nhiem lp bo co ti _:TTE chinh. Trch nhiem dm chung toi l du ry kien ve bo co ti chinh ny du tren ket qu dm cuoc kiem ton. NAM) ---,\ '. Co' so' dm i/ kin Ngoi nix cc vn de hrt the phm vi kiem ton &roc trinh by su dy, chung toi d thuc hien kiem ton theo cc Chn muc kiem ton Viet Nm. Cc Chn muc ny yeu cu chung Vol phi lp ke hoch v thuc hien cong viec kiem ton de dt duoc su dm bo hop ly rng bdo co, ti chinh kh6ng c6 cc si st trng yeu. C6ng viec kiem ton bo gem viec kiem tr, tren co s6 chon mu, cc bng c xc minh cho cc so lieu v cc thong tin trinh by tren bo co ti chinh. Chung toi ding dong tiled tien hnh dnh gi cc nguyen tdc ke ton &roc Ai) dung v nhng trc, tinh qun trcmgcu Bn Gim doc, ding nhu cch trinh by ton qut dm bdo co ti chinh. Chng toi tin Wng rng cong viec kiem ton d cung cp nhng co s ho ly cho Y kien dm chfing toi. Nhu trinh by ti Thuyet minh so 5 - Dlt tu ti chinh ngn hn, Or' Thuyet minh bo co ti chinh, ti ngy 31 thng 12 nm 2012, cn cu bo gi b (3) cong ty chimg khon, C6ng ty d kh6ng trich lp du phng gim gi cho cc khon du tu c6 phil chu niem yet (OTC) vi tong gi tri khon du hr l dong v cc khon uy thc du tu co phieu OTC vi gi tri du to l &mg. Chung toi khong the xc dinh duqc muc de hop ly cu cc bo gid ye gi trj thi truemg cu cc c6 phieu chu niem y6t dm Citing ty de xc dinh du phng gim gi khon du tu ngn hn. Do do, cluing toi kh6ng du ry kien ye cc khon du pitting gim gi cc khon du tu co phieu chu niem yet (OTC) dm Cong ty v nh hung (neu c6) ti cc khon muc khdc c6 lien qun tren bdo co ti chinh. Nhu trinh by ti Thuyet minh s6 8 - Cdc khon phi thu khc, phn Thuyet minh bo co ti chinh, trong nm 20, Cong ty d ghi nhn donh thu v khon phi thu co tirc nm 20 tir mgt khon du tu vi so tien dong ten co s Hoi dong Qun tri di don vi nhn du tu d dong y ch twng tm ng 10% co tc nm 20 cho C6ng ty. Tuy nhien, Di hoi (long co dong cu Cong ty nhn du tu chinh thirc cng,b6 cho cc co dong ve viec chi c tirc cho cc dong vo thng 5 nm Neu ghi nhn donh thu ti thi diem Cong ty chinh thirc cet quyen dugc nhn co tire, donh thu tir hot dong kinh donh chimg khon cho nm ti chinh ket thc ngy 31 thng 12 nm 2012 se tng dong v donh thu nm 20 ding nhu khon phi thu khc ti ngy 31 thng 12 nm 20 se gim di vi se tien tuong ng. )? Mtn ngoi trir Theo y kien cu chung toi, ngoi trix nh htrng dm vn de trinh by hen, bo co ti chinh kem theo d phn nh trung thuc v hop ly, tren cc khi cnh trong yeu, tinh hinh ti chinh cu Cong ty ti ngy 31 thng 12 nm 2012 ding nhu ket qu hot dong kinh donh v tinh hinh luu chuyen tien tocho nm ti chinh ket thuc ding ngy, phis hop vi cc Chun muc ke ton Viet Nm, He thong ke ton Viet Nm kj dung cho cc ding ty chirng khon v cc quy dinh hien hnh co lien qun ti Viet Nm. Ten Deloitte duvc dung de chi mot hoc nhieu thnh vien cu Deloitte Touche Tohmtsu Limited, met cong ty TNHH co tru sb ti Anh, v mng lutei cc hng thnh vien - mc3i thnh vien l mot t6 chive docl5p ve mt php ly. Vui long xem ti website de biet them thong tin chi bet ye co, ceu php l cu Deloitte Touche Tohmtsu Limited v cc h5ng thnh vien. 2

5 Deloitteo BAO CAO KIEM TOAN DOC 14.P (Tiep theo) 0c du khong dim them fi kiln ngogi tr; chng toi xin luu fi toi Win de su: Nhu trinh by ti Thuy6t minh s6 6 - Phl thu khch hng, phn Thuyet minh bo co ti chinh, so du cc khon phi thu ti ngy 31 thing 12 Mtn 2012 bo gom dong phi thu mot nhom du tu ti thnh ph6 Ho Chi Minh theo cc hgp dong hgp tic tu. Ti ngy 31 thing 12 nm 2012, nh du sir dung gid tri cc c6 phieu s hu, tien mt v cc giy chung nhn quyen sir dung dt ti thnh pho HO Chi Minh (C6ng ty 14 hop Ong vii mot tong ty thm dinh gi doc lp de dinh gi cc quyen sir dung dt ny) v mot so ti sn,khc vi tong gi tri dong de dm bo cho kh nng thnh ton cho so du ng ny. Bn Gim doe Cong ty tin tuemg rng, gi tri quyen sir dung dt neu tren d dugc dinh gi phi hqp voi gi thi trudging v ti sn bo dm c6 tinh thnh khon co, Cong ty co the kiem sct v thnh ly ti sn de thu hoi ng v gid tri c6 the thu hoi di de bit dp so du cc khon phi thu co lien qun. Do d6, Cong ty khong trich lp du phong phi thu doi vi cc khon phi thu ny. Tuy nhien, chting toi xin ltru y kh nng thu hoi khon phi thu neu ten se phu thuoc vo tinh hinh ti CON TRACH NH1E DELO VIET 04; 0 Tegn Thi h Dgng Vgn Khi Pho Tong Gim doc Kitm ton vien Chng chi Kiem ton vien so D.0031/KTV Chimg chi Kim ton vien so 0758/KTV chinh, kh nng thnh ton cit nh du to ding nhu kh nng xir ly ti sn dm bo ci nh du tu v Ong ty. Thy mt v dni dien cho CONG TY TNHH DELOITTE VIET NAM Ngety 20 liking 3 nm 2013 H Noi, CHXHCN Viet Nm 3

6 CONG TY CO PHAN CHU'NG KHOAN DAU KHI S6 18 Ly Thubng K*, quil Hon Mem Bio e ti chinh H 1\10i, CHXHCN Vi0t Nm Cho nm ti chinh ket thfic ngy 31 thng 12 nm 2012 TAI SAN BANG CAN DOI ICE TOAN TO ngy 31 (hng 12 nm 2012 M se Thuyet minh MAU SO B 01-CTCK Don vi: 31/12/ /12/20 A - TAI SAN NGAN HAN 100 (100= ) 1. Tien v cfic khoin twng ducrng tien 0 1. Tien 2. Cc khon ttrng dung tin 2 H. Cc khon deu tn. ti chinh ngin hn Du to ngn hn Du pilot-1g gim gi u to ngn hn 129 I. Cc khoin phi thu ngin hn Phi thu khch hng Tr trtrc cho ngtri bn Phi thu hot gong gio dich chimg khon Cc khon phi thu khc Du phng phi thu ngn hn kh6 doi 139 IV. Hng ten kho 140 V. Ti sn ngan Iln khc Chi phi tr trtrc ngn hrt, Thug gi tri gi tng dtrgc khu trir Thus v cc khon phi thu Nh mc Ti sn ngn hn khc 158 B - TAI SAN DAI HAN (200= ) 200 I. Ti sn ce dinh Ti sn co dinh him hinh Nguyen gi Gici tri ho mon lily lci Ti sn co dinh ve hinh Nguyen gici GO tri ho mon lily ice Chi phi xy dtrng c bn d dng 230. Cc khon deu fir ti chinh di hn Deu to di hn khc 258 I. Ti sn di hn khc Chi phi tr mt.& di hn Tien Op Quy 8 trq thnh ton Ti sn di hn khc 268 TONG CQNG TAI SAN (270= ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Cc thuyjt minh tie trng 10 Ai trng 27 l b phn hop thnh cit bo co ti chinh I 4 I I I

7 CONG TY CO PHAN CHNG KHOAN DAU KHI S6 18 Ly Thtremg Met, qurt Hon Kiem H N0i, CHXHCN Viet Nm NGUON VON BANG CAN DOI Kt TOAN (Tier, theo) Ti ngy 31 thong 12 nm 2012 BM) co tfii chinh Cho nm ti chinh IC& thtic ngy 31 thong 12 nm 2012 Thuyet M s6 minh MAU SO B 01-CTCK Dn vi: 31/12/ /12/20 A - NQ PHAI TRA (300= ) I. Nt ngin hdn Vy v nq ngn Iln Phi tr ngueri bn Ngueyi mu tr tien truc Thud v cdc khon phi Op Nh ntroc Phi tr ngueyi lo dong Chi phi phi tr Cdc khon phi tr, phi Op ngin Iln khdc Phi tr hog (Ring gio dich chirng khon Phi tr h0 c6 tire, gisc v ldi tri phieu Quy khen thung, phuc Iqi 323 ( ) ( ). Donh thu chu thirc hien ngn hp Ng di bon Du phongboi thing thi hi cho nh Mu to B - NGUON VON CHU SO HiTU (400=410) VOn chili sir hm I. Vim dieu le Thng du v6n c6 phn Quy du pheng ti chinh ;6 1Ciy ke ( ) ( ) TONG CONG NGUON VON (440= ) RACI DI VI N. /0 '.. Cc thuyet minh to trng 10 djn trng 27 l bq phn hp thnh cit bcio co ti chinh 5

8 CONG TY CO PHAN CH1YNG KHOAN DAU KHI SO Thtrimg Kiet, qun Hon Kim H NOi, CHXHCN Vi Nm BANG CAN DOI KE TOAN (Tiep theo) Tgi ngy 31 thng 12 nm 2012 Btt ct) tt chinh Cho nm ti chinh ke't thilc ngy 31 thng 12 nm 2012 MAU SO B 01-CTCK Don CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN M so 31/12/ /12/20 1. Chtirng khon Iuu ky Chng khon gio dich Chting khon gio dich cit thnh vien btu Chiing khon gio dich cit khch hng trong nu-c Cluing khon gio dich cit khch hng nu& ngoi Chimg khon tm ngimg gio dich Cluing khocin tqm ngimg gio dich cu khcich hng trong wy Chng khocin tm ngling gio dich cit khch hng nu-c ngoi 1.3. Chimg khon cm co Chng khotin cm c cic khch hng trong nuerc Chimg khon eh?, thnh town Chung khon ch thnh Wn cit thnh vien luu , Chng khon ch thnh ton cic khch hng trong ntrerc 1.5. Chng khodn phong t chr rut Cht'mg khon phong tct ch rft cit khch hng trong nu-c 1.6. Ching khon chr gio dich Chng khon ch gio dich cu thnh vien luu ky Chng khon ch gio dich cti khch hng trong nu& Cluing khon ch gio dich cti khch hng trong nuc 2. Chim khon Itru ky ding ty dl cluing chtr niem yet Nguyen Nguy0 Minh Ngtri 14p TrAn Noe DOc Ke ton tru*ng Cc thuyet minh ter trng 10 cln trng 271 be) ph n hgp thnh cit boo coo ti chinh 6 Phm Qung Huy Gim (16c H Nl, ngy 20 thng 3 nein? 2013

9 CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 Ly Thing Kiet, qun Hon Kiem Bo cis) ti chinh H Nei, CHXHCN Viet Nm Cho nm ti chinh ket thuc ngy 31 thong 12 nm 2012 BAO CAO KET QUA H044T BONG KINH DOANH Cho nm ti chinh k&!ik ngy 31 thong 12 nm 2012 CHI TIEU M so Thuytt minh MAU SO B 02-CTCK Dun vi: Nm 2012 Nm Donh thu hot Tng kinh donh chirng khoin Donh thu hot Ong moi gieri chimg khon Donh thu hot deng dau tu chung khodn, gp von Donh thu hot deng tu vn Donh thu Iuu ky chimg khodn Donh thu khdc Donh thu thn ve hot clng kinh donh Chi phi hot deng kinh donh LM gp cii hot ding kinh donh (20=10-) Chi phi qun 1y donh nghiep Liyi nhun/(18) thn tir hot clng kinh donh ( ) 7. Thu nhp khdc Chi phi khdc LO khc (40=31-32) 40 ( ) ( ) 10. Tong Icri nhn/(1o) ke ton trinfrc th (50=30+40) ( ). Chi phi thu'e thu nhp donh nghiep hien hnh Lcri nhun/(16) su th thu nhp donh nghiep ( ) (60=50-51) 13. Li c bn teen co phiou Ali 0 z \TA/ m Qung Huy Giim doc Nguyen Nguyet Minh Trit Noe Dsic Ngbi lp Ke thn trtromg H Nl, ngy 20 thong 3 nm 2013 Cc thuy& minh to trng 10 ddn trng 27 l b phn hop thnh cu boo ccio ti chinh 7

10 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Lji Thutrng Kiet, qudn Hon Kim H Ngi, CHXHCN Viet Nm CHI TILL) I. LUU CHUYEN TIEN TU HOAT DONG KINH DOANH Bo co ti chinh Cho nm ti chinh ket thc ngy 31 thng 12 nm 2012 M MS 1. L5i/(1,5) trtroc thud Ditu chinh cho cc khon: KhAu ho ti sn c6 dinh Cc khon dg phong (Li) tir hot dong dau tu Chi phi Ii vy 3. LI) tw hot deng kinh donh trink thy yen Itru Ong Thy d6i cc khon phi thu Thy d6i hng ton kho Thy d6i cc khon phi tr (khong ke ii vy phi tr, thud thu nhap donh nghiep phi nop) Thy dgi chi phi tr trtrc v ti sn ngn hn 12 Tien li vy d tr 13 Thus thu nhap donh nghiep d nop 14 Tien thu/(chi) khc cho hot Ong kinh donh 15 Lwu chuyin lien thudn tie hor dong kinh donh 20. LUU CHUYEN TIEN TU. HO/NT BONG DAU TU. 1. Tien chi de mu sm ti sn c6 dinh v cc ti sn di hn 21 khc 2. Tien thu tir thnh 1y, nhugng bn TSCD v cc ti sn di 22 hn khc 3. Tien thu h6i cldu tu gop von vo dun vi khc Tien thu Idi cho vy, co tirc v lgi nhudn dugc chi 27 Lwu chuy'dn tier thun tit hoot Ong dint to 30 I. LUU CHUYEN TIEN TU. HOAT BONG TAI CHNH 1. Tien thu tir pht hnh co phieu, nhdn vein gp dm chi: st 31 httu 2. Tien vy ngn hn, di hn nhdn dirgc Tien chi tit ng g6c vy CO tirc, lqi nhuan clä tr cho chti so hu 36 L74 chuyin ti'dn thun tie host tffing ti chink 40 Luu chuyen tien thuen trong nm (50= ) 50 Tien v twng du'o'ng tien ton lieu nm Tien v twng dircrng tien cuei nm (70=50+60) 70 Nguyen NguyOt Minh Ngu.tri 14p BAO CAO LUU CHUYEN TIEN TE Cho Wm ti chinh kjt thfic ngy 31 thng 12 nm 2012 Tren Noe Dec KE ton tru'&ng ( ) 05 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) MAU SO B 03-CTCK Dn vi: NAm 2012 Min ( ) '-=..tf.'tliotif-"qung Huy Gint doe Cc thuyet minh tie trng 10 Mn trng 27 1 bo ph n hop thnh du: boo co ti chinh ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) H N'Oi, ngy 20 thcing 3 nm

11 CONG TY CO PHAN chtrng KHOAN DAU Kill Se, Thutyng K*, qun Hon Ki.6m Bc co ti chinh HA NOi, CHXHCN Vi'C't Nm Cho nm ti chinh1c6t thtic ngy 31 thong 12 nm 2012 BAO CAO TINH HINH BIEN BONG VON CHU SO HIM Cho nom ti chinh kit thc ngy 31 thong 12 nm 2012 MAU SO B 05-CTCK Don vi: CHI TIEU Thuyet minh SO dir dau kj7/nam SO tng/ gim So du cu6i Wnt 01/01/20 01/01/2012 Nm 20 Nm /12/20 31/12/2012 Tng Clm Tng Clm Von d'u to cu chu soy hu Thong du von co phn Quy du phong ti chinh Lqi nhun chu phn (L ly ke) ( ) ( ) ( ) Nguyen Nguyet Minh Ngtdri 14p TrAn Nix DOc Ke ton trtdng --'PhttQung Huy Gim dew H Noi, ngy 20 thong 3 nm 2013 Cc thuy& minh to trng 10 ctjn trng 28 l bei phn hp thnh cit boo co ti chinh 9 c-;;

12 CONIC TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thtrng Kiet, qun Hon Kiem H NOi, CHXHCN Viet Nm BO co ti chinh Cho nm ti chinh ket thuc ngy 31 thng 12 nm 2012 THUYET MINH BAO CAO TAI CHINH Cc thuyk minh ny l mot bq phn hqp thnk v cn du-qc doc cidwg tht vi bcio cdo ti chinh kern theo 1. THONG TIN KHAI QUAT Hinh thuc ser hfru von Cong ty CO phn Chng khon Du khi (goi tt l "Cong ty") l cong ty co phn do Tp don Du khi Viet Nm cong vi cc co clng chien lugc khc thnh lp ti Viet Nm theo Giy phep kinh donh s ngy 14 thng 12 nm 2006 do SO Ke hoch v Du to thnh ph6 H NOi cp v Giy phep hot d6ng kinh donh chirng khon so 26/UBCK-GPHDKD ngy 19 thng 12 nm 2006 do Uy bn Chng khon Nh ntrc cp vi so von di6u 1' bn du l deng. Ngy 18 thng 02 nm 20, Uy bn Chng khon Nh nuc d cp Giy phep dieu chinh so 15/GPDC-UBCK. Theo d, von dieu le dng ky cu Cong ty l dong. Ngy 21 thdng 7 nm 2010, co phieu c Cong ty d &roc chinh thirc gio dich tren Trung tm Gio dich Chng khon H NOi (ny l SO Gio dich Chng khon H N6i). T6'ng s6 nhn vien cu C6ng ty ti ngy 31 thng 12 nm 2012 l 143 ngui (ti ngy 31 thng 12 nm!. 20: 223 ngui). Ngnh nghe kinh donh v hot dong chinh C6ng ty hot dong trong firth vuc cluing khon. Hot d6ng chinh c Cong ty l m6i gii chng khon; tu vn ti chinh, tu vn du tu chng khon; tu donh chng khon; bo lnh pht hnh chimg khon v luu ky chng khon. 2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH C s& lp bo co ti chinh Bo co ti chinh kern theo &roc trinh by bng Deng Viet Nm (), theo nguyen tic gi goc v ph hop vi cc Chun muc Ke ton Viet Nm, He th6ng Ke ton Viet Nm p dung cho cc cong ty chng khon dugc B6 Ti chinh bn hnh kern theo Thong tu s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 twng dan ke ton p dung d6i vi ding ty chfmg khon, Che dq ke ton donh nghiep &roc BO Ti chinh bn hnh kern theo Quyet dinh so 15/2006/QD-BTC ngy 20 thng 3 nm 2006 v cc quy dinh hie'n hnh c6 lien qun ti Viet Nm. K5' ke ton Nm ti chinh cu Cong ty bt du tie ngy 01 thng 01 v ket thc vo ngy 31 thng TOM TAT CAC CHINH SACK Kt TOAN CHU YEU Su dy l cc chinh sch ke ton chic yau &roc Cong ty p dung trong viec lp bo co ti chinh: Vc tinh ke ton Viec lp bo co ti chinh tun thu theo cc Chun muc Ke ton Viet Nm, He th6ng Ke tn Vi Nm p dung cho cc cong ty chng khon v cc quy dinh hien hnh cod lien qun ti Vi Nm yeu cu Bn Gim d6c phi c6 nhng mc tinh v gi dinh nh hung den s6 lieu bo co ve cong nq, ti sn v viec trinh by cc khon cong nq v ti sn ti6'm tng ti ngy lp bo co ti chinh cong nhtr cc so lieu bo co ve donh thu v chi phi trong suot nm ti chinh. Mc du cc trc tinh ke ton &roc lp bng tt c su hieu biet c Bn Gint d6c, ket qu hot dong kinh donh thuc to co the khc vi cc tr.& tinh, gi dinh dt r. 10

13 CONG TY CO PHAN CHUNG KHOAN DAU Kill S / Thung Kiet, qun Hon Kiem BA co ti chinh H N6i, CHXHCN Viet Nm Cho nm ti chinh k6t thin ngy 31 thng 12 nm 2012 THUYET MINH BAO CAO TAI CHINH (Tie') theo) Cc thuyjt minh ny l mot bo phi:in Op thnh v cn &toy clqc (king tht vi bcio co ti chinh kern then 3. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tiep theo) Cling cu ti chinh Ghi nkin bn dim Ti sn ti chinh: Ti ngy ghi nhn bn du, ti sn ti chinh dtrc ghi nhn theo gi g(sc cong cc chi phi gio dich c6 lien qun true tiep den viec mu sm ti sn ti chinh d6. I U Ti sn ti chinh dm Cong ty bo Om tien, cc khon tucmg throng tien, cc khon phi thu khch hng, phi thu khc, du tu ngn hn v du to dl hn, cong cu ti chinh d dugc niem yet v chin niem yet. Cong nq ti chinh Ti ngy ghi nhn bn du, Ong ncr ti chinh dtrc ghi nhn theo gid goc trir di cc chi phi gio dich c6 lien qun trtrc tiep den viec pht hnh cong n ti chinh d. C6ng nq ti chinh dm Cong ty bo Om cc khon phi tr ngtri bn, phi tr khc, cc khon chi phi phi tr v cc khon vy... Ddnh gid loisu Ifin ghi nhon bn du Hien ti, chu c6 quy dinh v'e Mph gi li cong cg ti chinh su ghi nhn bn Mu. Titn v cc khon twng dtrng tien,f/s Ti6n v cc khon tung throng tien bo gom tien mt ti guy, cc khon tien girl khong ky hn, cc khon du tu ngn c6 kh nng thnh khon co, de clng chuyen doi thnh tien v it rid ro lien qun den vi'ec bien d6ng gi tri. Teen gib ngn hng bo gom tien giri cit nh du tu v6' gio dich chirng khon phn nh cc khon (tt ON Ay thdc cu nh du tu chirng khodn ti ngn hng chi dinh cho mvc dich thvc hien cc gio dich chirng khon. Tien giri thnh town bit trir gio dich chimg khon l cc khon dt coc cho viec thvc hien cc gio dich x6 lenh v khp lenh ti Trung tm Gio dich chimg khon v Trung tm Luu 14/ chtmg khon. Dn tu ngan h4n Du tu non hn bo gom chirng khon thung mi v cc khon tu ngin hn khdc Cong ty. Du tu ngn hn khc chit yeu bo g6m hinh thirc "hqp tc du tu, fly tht qun ljt dnh muc du tu, fry tht qun ly von" vi nh du tu. Theo d6 Igi nhun phn chi cho Cong ty khong phv thuoc vo ket qu kinh donh.cii nh du tu; Cong ty ducsc hung lqi nhun theo tji dinh teen phn von hqp tdc minh, theo so ngy thvc to hop tdc. Du to ngin hn duqc ghi nhn theo gi geoc trir dkr phng gim gi du tu ngn hn. phong gim gi cho cc khon du tu duqc C6ng ty vn dung theo nhu hung dn ti Thong tu so 228/2009/TT-BTC ngy 07 thng 12 nm 2009 dm BO Ti chinh hung Mn ch6 d6 trich lp v sir dung cc khon cltr phong gim gid hng ton kho, ton tht cc khon du to ti chinh, nq phi thu kh6 doi v bo hnh sn phm, hng h6, cong trich xy lp ti donh nghiep. Theo d: Doi vi thing khodn d niem y6t,r Cong ty dung gid gio dich binh qun ti ngy trich lp dir phong doi vi chirng khon niem yet ti sn HNX v gid clng cir ngy trich lp dir phong doi vi chirng khon niem yet ti sn HOSE. U

14 CONG TY CO PHAN CHUNG KHOAN DAU KHI Se Thubrig Kiel, qun Ron Kiem Bo co ti chinh H Nei, CHXHCN Viet Nm Cho nm ti chinh ket thuc ngy 31 thng 12 nm 2012 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyit minh ny l mot bophon hp thnh v cn dime dqc cing thi vi bo co ti chinh kern theo 3. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tiep theo) is Du tu. ngin hn (Tier) theo) - Doi vi chng khon chu niem yet, du phong gim gi cho cc chng khon duce thuc hien tren co so. clnh gid dm Bn Gim doc ve gi tri suy gim c cc CO phieu, dip ten vi'ec thm kho bo gid dm 3 Ong ty chcrng khon khc do Cong ty thu thp bo gem: Cong ty Co phn Chng khon Ngn hng Du tu v pht trien Viet Nm, Cong ty CO phn Chimg khon So Viet v COng ty Co phn Chng khon Ngn hng Qun dei - Chi nhnh H NOi. DM vii hot Ong hop tc du tu, du phong gint gi dugc thuc hien tren co s dnh gi c Bn Gim doe doi vi timg hop &Ong hop tdc du tu phi hop vi dieu kien thi trutmg chng khodn ti thtfi diem trich lp du phong. Du pi-long gim gi du tu ngn hn &roc ghi nhn vo chi phi hot dong kinh donh ch(mg khon c :. Cong ty. 1 Gi g6c c cc khon du tu xc dinh theo phucmg phdp binh qun gi quyen. Phi thu khch hng Phi thu khch hng bo g6m phi thu phi cung cp dich vu m6i gii, tu vn cho nh du tu, li du thu ve dich vu ti chinh, v cc khon phi thu ye dich vu khc.... Du ttr ti chinh dl hn DAu tu ti chinh di hn duoc phn nh theo gid g6c trir du phong gim gi du tu di Du phong gim gi du tu ti chinh di hn dtroc trich lp neu to chc kinh to m Cong ty dng du tu bi 18 theo hutmg cln cu Th6ng tu s6 228/2009/TT-BTC do BO Ti chinh bn hnh ngy 07 thng 12 nm Du phong &roc xc dinh ten cu sir chenh Lech gift vein g6p thuc t6 cu cc ben ti t6 chic kinh t6 v von hu thuc co nhn (x) vii ts, 10 von du tu cu donh nghiep so vii tong von gop thuc to cu cc ben ti to chic kinh Phi tr h0 c6 tic, goc v li tri phi0u Phi tr he c6 tic, g6c v tri phieu phn nh se phi tr v tinh hinh thnh town c6 g6c v tri phieu m C6ng phi tr he cho cc chi so hu cluing khon do to chic pht hnh chng khodn y quyen. Phi tr c6 tic cho co &Mg phn nh so phi tr v filth hinh thnh town co tic, li chi cho c6 (long, ngutri Op von, ben gp von dm cong ty chng khodn. Phi tr hot dong gio dich chung khon Phi tr hot dong gio dich chng khon phn nh khon tien Cong ty nhn tir cc nh du tu de thuc hien cc gio dich m6i gieh ching khon v qun 15, ti khodn gio dich chi:mg khon cho nh du tu. Donh thu How 'Ong mi gil chting khon cho nh (Vizi ttr Donh thu hot deng mei gitti chng khon throe ghi nhn tren bo co ket qu hot Ong kinh donh khi thuc thu.

15 U CONG TY CO PHAN CHITNG KHOAN DAU Kill S6 18 Ly Thung Kidt, qun Flon Kim Bo co ti chinh H N6i, CHXHCN Vidt Nm Cho Om ti chinh kdt thuc ngy 31 thng 12 nm 2012 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuy& minh ny l mot bophgn hqp thnh v cn duqc dqc dgng thi vl bo co ti chinh kern theo U 3. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tiep theo) Donh thu (Tiep theo) Hogt cigng du to chi:mg khon, gp von Donh thu hog d6ng du tu chng khon, gp von bo gom cc khon chenh ldch li bn chng khon to donh cu cong ty chimg khon (dtroc ghi nhn du tren Thong bo kt qu thnh ton b tr gio dich chng khon cu Trung tm Ulu ky chng khon) v khon thu lqi tirc co phieu, li tri phieu, thu to hog Ong Op von lien donh, lien ket (li du tu co phieu duqc ghi nhn tren bo co ket qu hog d6ng kinh donh tren co s thong bo chi li cu t6 chc co c6 phn do Cong ty nm gi4; li du to tri phieu v li tir hot d6ng gp von lien donh, lien ket duqc ghi nhn vo bdo co ket qu hot dong kinh donh tren co don tick). U Hoot citing bo lnk ph& hnh, dot ly pht hnh chting khon Donh thu hog d6ng bo lnh Ot hnh v di ly Ot hnh chng khon dirot ghi nhn tren bo co kdt qu hog d6ng kinh donh khi hon thnh vidc thong bo kdt qu pht hnh chng khon. Hogt cigng to win Donh thu tir hog d6ng to vn &roc ghi nhn tren bo co kdt qu hot d6ng kinh donh khi dich v4r d duqc cung cp, donh thu duqc xc dinh tung dl chc chn v xc dinh duqc chi phi pht sinh cho gio dich v chi phi dd hor' thnh gio dich cung cp dich vu do. Hoot citing Wu 1g, chicng khocin Donh thu tir hot d6ng luu ky chi:mg khon cho nh du to &roc ghi nhn tren bo co ket qu hog d6ng kinh donh khi thuc thu. U Hogt citing fry thc dciu gici Donh thu hog dong uy thc du gi duqc ghi nhn tren bo co kdt qu hot dong kinh donh khi thuc thu. U Donh thu khc Donh thu khc bo gom donh thu tt tingi ngn hng, li ky phidu ngn hng, li thu duqc tir hqp dong bn chung khon, li thu duc to hog dong gio dich kj, guy. Donh thu khc duqc ghi nhn tren bo co kdt qu hog d6ng kinh donh tren co s don filch. Chi phi di vy Chi phi di vy duoc ghi nhn vo bo co kdt qu hot dong kinh donh khi pht sinh. Thue Thud thu nhp donh nghidp thd hidn tong gi tri cu s6 thud phi tr hidn ti v so thud hll li. SO thud phi tr hidn ti duqc tinh du tren thu nhp chiu thud trong nm. Thu nhp chiu thus khc vi lqi nhun thun dirge trinh by tren bo co ket qu hot dong kinh donh vi thu nhp chiu thud khong bo g6m cc khon thu nhp hy chi phi tinh thud hoc dtrc khu trir trong cc nm khc (bo g6m c 10 mng sng, neu c6) v ngoi r khong bo g6m cc chi tieu khong chiu thud hoc khong duqc khu tn:r. 13

16 CONG TY CO PHAN CHUNG KHOAN DAU KHi SO 18 1,5, ThuOng Kiet, qun Hon Kiem Bdo co ti chinh H Noi, CHXHCN Viet Nm Cho nm ti chinh ket thilc ngy 31 thng 12 rm 2012 I THUYET MINH BAO cao TAI CHINH (Tiep theo) Cc thuyk minh ny is mot b"o pkin hop thnh v cn dugc dot &Mg thi voi biro co ti chinh kern theo 3. TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Tien theo) Thut (Tien theo) I I ThuS thu nhp hodn li dugc tinh ten cc khon chenh Lech gitt gid tri ghi s6 v co so tinh thue thu nhp dm cc khon mc ti sn hocding ng ten biro co ti chinh v dugc ghi nhn theo phuong php bng cn doi ke ton. Thue thu nhap hodn li phi tr phi dugc ghi nhn cho tt c cc khon chenh Lech tm thoi con ti sn thud thu nhp hodn ti chi dugc ghi nhn khi chic chin co dii lgi nhun tinh thue trong tuong li de khu till cc khon chenh Lech tm thri; Trong nm, mc du 10 nhun tinh thue dm Cong ty Am, tuy nhien, do khong chic thn ve lgi ich kinh to trong tuong li thu dugc tir cc khon ny cong nhu cc khon chenh Lech tm thoi tinh thue thu nhp donh nghiep khong tong you nen C6ng ty khong ghi nhn ti sn/cong ng thud thu nhp donh nghiep hodn li. Thue thu nhp hon li dugc xc dinh theo thud suk du tinh se p clng cho nm ti sn dugc thu h6i hy ng phi tr dugc thnh town. Thue thu nhp hodn li dugc ghi nhn vo biro co.ket qu hot(long kinh donh trir twng hqp khon thud do CO qun den cc khon mc dugc ghi thing vo von chu ser Trong truong hop 65, thue thu nhp hodn li cling dugc ghi thn vo von chu so hu. Ti sri thue thu nhp hodn li v nq thus thu nhp hodn ti phi tr dugc bu trir khi Cong ty co quyen hgp php de VI trir gift ti sn thud thu nhp hien hnh vi thue thu nhp hien hnh phi nop v khi cc ti sn thud thu nhp hodn 141 v nq thue thu nhp hodn li phi tr lien qun td thue thu nhp donh nghiep dugc qun 15, bed cung mot co qun thue v Cong ty co du dinh thnh town thue thu nhp hien hnh ten co so thun. Viec xc dinh thud thu nhp cu Cong ty cn dr vo cc quy dinh hien hnh ve thue. Tuy nhien, nhng quy dinh ny thy doi theo WIT thri IcS/ v viec xc dinh su ding ye thue thu nhp donh nghiep tuy thuoc vo k qu kism tr cu co qun thue co tharn quyen. Cc loci thud khc dugc dp clng theo cc lut thue hien hnh ti Viet Nm. U 14

17 CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 Ly Thutmg Kiet, quil Hon Kiem H N0i, CHXHCN Viet Nm Bo cgs) ti chinh Cho nom ti chinh ket thc ngy 31 thong 12 nom 2012 THUYET MINH BAO CAO TAI CHINH (Tih theo) Cc thuyet minh ny l mot bei phn hqp thnh v cn cluvc doc clng theq v6i boo coo ti chinh kem theo 4. TIEN VA. CAC KHOAN TUtiNG DUNG TIEN 31/12/ /12/20 TiOn mt Tien giti ngn hng Trong clo: Tien gtii cuo Nh du to Ti&ri gui thnh town b trir gio dich chimg khon Trong do: Ti'en giei cuo Nh cljzi tit Cc khon ttwmg ducmg tien CAC KHOAN DAU TAI CHINH NGAN HAN Dm tu. ngn hn /12/ /12/20 ChWng khon kinh donh Co phieu chu niem yet - gio dich phi tp trung (i) Co phieu niem yet Dim ti ngan hn khic Hop tc du tu, Uy thc qun ly von, y thc qun ly dnh muc du tu (ii) Hop d'ong mu chimg khon co ky hn Gio dich ky quy chimg khon (iii) THE Dy phong gint gi du t ngin hn Du phong chimg khon chu niem y6t ( ) Dtr phong chung khodn niem yet ( ) ( ) Dkr phong hop tc du tu ( ) ( ) ( ) flu to ti chinh ngan hn (i) floi vi cc khon du tu ngn hn c6 phieu chu niem yet, ti ngy 31 thong 12 nom 2012, C6ng ty d dnh gid mot cdch thn tong v duo tren co ser thu thp boo gi cil 3 cong ty chirng khon (trinh by ti Thuyet minh so 3) v tin wow rng Ong ty!thong phi trich lp du phong gim gi cho cc khon du tu ny ngoi khon du phong gim gi du tu ngn hn cu mot c phieu vi so tien l d6ng. (ii) Trong tng s6 du hop tc du tu, iry thc qun ly von v uy thc qun ly dnh muc du tu neu ten boo coo ) Khong 65,4 ty Sing IA gi tri chung khodn OTC &roc Cong ty Ciy thc du tu. Ti ngy 31 thong 12 nom 2012, Cong ty d dnh gi mot cch thn tong v duo tren co ser thu thp boo gid cili 3 cong ty chimg khon v khng dinh C6ng ty khong phi trich lp du phong gim gi cho cc khon du tu ny. b) Khong 30,1 ty Sing l gi tri cc hop dong ny thc qun ly von v hop citing hop tc du ttr. Ti ngy 31 thong 12 nom 2012, C6ng ty d dnh gi v khong trich lp du phong cc hop d6ng ny. (iii) Gio dich ky quy chimg khon phn nh ski tien Cong ty d cp cho nh du tu thong qu dich vu v ti khon ky quy. Cong ty kiem soot ri ro hoot dong ny th6ng qu viec qun ly so Itrong v gid tri chimg khon ti tirng thoi diem. 15

18 Ill I CONG TY CO PHAN CHUNG KHOAN DAU KHI so 18 L Thuong Ki0t, qun Hon Kim H NOi, CHXHCN Vi0t Nm THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyet minh ny l mot bi) ph n hop thnh v cn du-dc doe clng thdi yeti bc) co thi chinh kem theo 5. CAC KHOAN DAU TU. TAI CHINH NGAN HAN (Tiep theo) Chi tit du phong cc khon dau tir ti chinh ngan hn: Lio co ti chinh Cho ndm ti chinh k6t tht ngdy 31 /12/2012 Chi tieu Gi tri theo so ke toin Gint gi so vi gi thi &iron Tong gi tri theo gi thi truteng 31/12/ /01/ /12/ /01/ /12/ /01/2012 Co phieu niem yet Du fir &tic dip T0ng Ong ty CO phan Dich vu Ky thut DAu khi Cong ty C6 phan DAu tu v Thuong mi DAu khi Ngh0 An Tong COng ty Co phan Dich vu T0ng hop DAu khi Cong ty Co phn DAu tu H tng v DO thi DAu khi Cong ty CO phdn Ktt eu kim loi v lp my dau khi Cong ty Co phn Nhu v m6i truorng xnh An Pht Cc co phieu khc ey ilic du ttr C6ng ty CO phan DAu to H tng v Do thi DAu khi Ping C6ng ty Co phan Dich vu TO'ng hop DAu khi Co phieu chug niem yet Tng Ong

19 CONIC TY CO PHAN CHU'NG KHOAN DAU KHI st) 18 LS/ Thtr?mg K*, quan Hon Kiem H NOi, CHXHCN Viet Nm BA co ti chinh Cho rm ti chinh ket thirc ngy 31/12/2012 TI-IUYET MINH BAO CAO TAI CHINH (Trep theo) Cc thuyk minh ny l mt be) phn hop thnh v cn &ivy elpc deing thol voi bo co ti chinh kem theo 6. PHAI THU KHACH HANG 31/12/ /12/20 Phi dich vu, cung cp dich vu cho nh du tu v t6 chirc Phi thu uy thdc qun IS/ von Phi thu khc (*) (*) S6 du cc khon phi thu khc bo g6m dong phi thu mot nhom dau tu ti thnh pho H6 Chi Minh theo cc hop dong hop tc du tu. Ti ngy 31 thng 12 nm 2012, nh du to d sir dung gid tri cc c6 phil s hu, tien mt v cc giay chimg nhn quyen sir dung dt ti thnh ph6 HO Chi Minh (Cong ty d ks, hop dong vi mot Ong ty thm dinh gi doc lp qe dinh gi cc quyen sir dung dt neu ten) v mot so ti sn khc vi tong gi tri dong de dm bo cho kh nng thnh town cho so du no ny. Bn Gim doc Cong ty tin Wng rng, gi tri quyen sir dung dt neu tren dd dugc dinh gi phu hop vi gi thi trtrong, ti sn bo dm co tinh thnh khon co, COng ty c6 the kiem sot v thnh 1j, ti sn de thu h6i no v gid tri co the thu him d,de b dp so du. cc khon phi thu co lien qun. Do do, C6ng ty khong trich 10p du phong phi thu doi vi cc khon phi thu ny. 7. PHAI THU HO3T BONG CIAO DI[CH CHUNG KHOAN 31/12/ /12/20 Phi thu t6 chirc pht hnh, bo lnh pht hnh chong khon CAC KHOAN PHAI THU KHAC 31/12/ /12/20 Co nrc v tien li tien giri (*) Phi thu gio dich hop (long hop tc du tu Thnh todn gio dich chirng Ichodn cu nh du tu Phi thu mu chimg khodn tu donh 3 ngy cuoi nm Phi thu do chi hi) doi tc Phi thu khc (*) Khon phi thu c6 tire v ldi tien girl ti ngy 31/12/20 bo g6m dong tucrng irng vi donh thu host Ong du to chirng khon ghi nhn trong nm 20 veil co so HOi citing Qun tri dm don vi rih4n du to d dong y chu trtrng trn irng 10% co tire nm 20 cho C6ng ty. Dcm vi nhn du to d chinh thirc cong b6 vi cc c6 dong ve viec chi c6 tirc nm 20 v thnh ton co tirc trong thng 5 nm

20 I 1 CONG TY CO PHAN CHUNG KHOAN DAU Kill Sii Thueing Ki''t, qun Hon Kim o do ti chinh H N0i, CHXHCN Vit Nm Cho nm ti chinhk6t thitc ngy 31/12/2012 THUYET MINH BAO CAO TAI CHINH (Tiep theo) 1 Cc thuye't minh ny l mot b0 phn hop thnk v cn &coy doc tong theft veri bcio ccio ti chinh kern theo 9. TAI SAN CO DINH HU'U HINH Thiet bi vn phbng Phtrung tin vn ti Ceng 1 1 GIA TRI CON LAI Ti ngy 31/12/ Ti ngy 31/12/ I NGUYEN GIA TO ngy 01/01/ Tng trong nm Thnh 1jf, nhtrong bn ( ) - ( ) Ti ngy 31/12/ GIA TRI HAO MON LUY KE Ti ngy 01/01/ KhAu ho trong nm Di&I chinh ( ) Thnh 1j,, nhttcrng bn ( ) - ( ) Ti ngy 31/12/ TAI SAN CO DINH V6 HINH PhAn mem trng clung Khc -16ng NGUYEN GIA Ti ngy 01/01/ TO ngy 31/12/ GIA TRI HAO MON LUY KE TO ngy 01/01/ Kh'u ho trong nm Dieu chinh khdc ( ) TO ngy 31/12/ GIA TRI CON LAI Ti ngy 31/12/ ngy 31/12/

21 CONG TY CO PHAN CHUNG KHOAN DAU Kill S6 18 Ly Thu?mg Kiet, gun Hon Kim H N'Oi, CHXHCN Viet Nm BA co ti chinh Cho nm ti chinh ket thc ngy 31/12/2012 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuye't minh ny l mot bo phdn hop thnh v cn dirge doc ddng thdri vi bo co ti chinh kern theo. CAC KHOAN DAU TU. TAI CHINH DAI H3N Cdc khon du tu ti chinh dl hn phn nh s6 du cc,khon von g6p cti C6ng ty vo Ttmg Cong ty Co phn Dich vu Tong hop Du khi (PET) vi mc dich nm gift di hn. Trong nm 2012, c6ng ty nhn du to hot dong kinh donh co li, theo do, ti ngy 31 thng 12 nm 2012, Cong ty d thvc hien dnh gi v quye't dinh khong phi trich lp du phong gim gi doi v&i cc Ichon du tu ny. 12. THUE VA CAC KHOAN PHAI NQP NHA NO:5C Thug gi tri gi tng du r Thug thu nhp c nhn 31/12/ /12/ ' c CAC KHOAN PHAI TRA, PHAI NQP NGAN 14N KHAC 31/12/ /12/20 Nhn dt coc tir cc t6 chirc ti chinh (*) Phi tr tien mu chimg khodn tu donh Phi tr S6 Gio dish thnh ton bil trir 3 ngy cu6i nm Phi tr, phi nop khc (*) Cong ty ky hop d6ng cung cp dich vu thu gom tri phieu v6i cc T6 chic ti chinh, theo do cc T6 chirc ti chinh thuc hien dt coc theo hop clng. Trong truerng hop Cong ty khong thu gom ducrc, Cong ty phi tr cc t6 chirc ti chinh khon li cil s6 tien t coc vbi li sut guy dinh ti timg Phu luc Hop dong cho trong dot gii ngn. 14. VON CHU SO HITU Thy d6i trong von chi so. hfru Von ditu Ig Thing du- ',On co phan Quy dy phong taichinh 01/01/ Gop von trong nim Li nhun trong nim ( ) ( ) Chi co tirc ( ) ( ) Trich lp guy khen thu6ng phitc lqi ( ) ( ) Chi thuong bn di'l hlnh rift 2010 ( ) ( ) 01/01/ ( ) Lori nhun trong nm /12/ ( ) ly kt TOng 19

22 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thu6ng Kiet, qu4n Hon Kim H NOi, CHXHCN Viet Nm BM) co thi chinh Cho nm ti chinh 1(61 thdc ngy 31/12/2012 THUYET MINH BAO CAO TAI CH1NH (Tiep theo) Ccic thuyjt minh ny l mt b phn hop thnh v cn cluc doe diing thi vi bo c. tt chinh kern theo 14. VON CHI:1SC( HU U (Tiep theo) 31/12/2012 S6 co phieu VOn c6 phan duvc duyet VOn co phan d pht hnh Co phieu ph6 thong S6 co phieu hien dng luu hnh Co phi& ph6 th6ng Bien (gong so co phan trong nm nhu su: Tir 01/01/2012 den 31/12/2012 SO co phieu S6 du du nm CO phi6u /Tht hnh trong nm SO du cuoi nm DOANH THU KHAC Nm 2012 Nm 20 Donh thu hot dong mu bn chimg khon Donh thu Donh thu y thc qurt 19 dnh mc du tu, hop tc du tu, Cry thc qun ly von (*) Donh thu gio dich k9 quy chiing khon Donh thu khc (*) Phn nh phan li C6ng ty thu &roc tir cc hop dong k9 vi cc t6 chi:re v c nhn trong nm. Hog dong uy thc qun Iy dnh muc du tu Cong ty chiu rj ro v hog dong hop tc du tu, uy thc qun 19 von Cong ty htrng phi c6 dinh khong chiu ri ro. 20

23 1 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 1,5, Thirerng Kiet, qun Hon Kiem Bo co till chinh H Nei, CHXHCN Viet Nm Cho nm ti chinh ket thfic ngy 31/12/2012 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuy 'At minh ny l m 't b ph n licep thnh v cn dirge c79c cleing tht veri bo co ti chinh kern theo 16. CHI PHI HOAT BONG KINH DOANH Nm 2012 Nm 20 Chi phi hog Ong moi gii chimg khon, Chi phi hog Ong du to chirng khon, gop von 1) ( Chi phi hot deng tir vn Chi phi hog Ong liru kji chung khon (Hon nhp du phong)/chi phi du phong (ii) ( ) Chi phi khc (iii) (i) Chi phi hog dong kith donh chirng khon bo go-in clong tir viec xir ly khon phi thu Ot sinh tir hog dong moi gii gio dich chi ng khon ti Chi nhnh H6 Chi Minh nhir d trinh by ti Thuyet minh s6 17 duel dy. (ii) Trong nm, Cong ty d thnh 1y met so khon du to throe trich lp du phong tir nm 20, thuc hien ghi nhn 18 hog Ong kinh donh chng khon l chenh tech gift gi g6c v gi bn thuc t6, (Ring thtri hon nhp cc khon du phong d dupe trich lp truck do. (iii) Chi phi khc chu yell l chi phi li phi tr cho cc khon tien Cong ty nhn Ung Wu& tir cc d6i tc de thu gom tri phieu. 17. CHI PHI QUAN LY DOANH NGHItP Nm 2012 Nm 20 Chi phi nhn vien qun 1y Chi phi vt lieu quil 15, Chi phi d6 &mg vn phong Chi phi khu ho TSCD Thue, phi v le phi Chi phi du phil-1g (*) ( ) Chi phi dich vi mu ngoi v chi phi khc (*) Trong nm 20, Cong ty trich lp chi phi du phong ding cho met khon phi thu Ot sinh tir hot Ong moi gii gio dich chung khon ti Chi nhnh 1-16 Chi Minh. Trong thng 4 nm 2012, Cong ty d thuc hien xir 15/ khon phi thu ny thong qu viec chuyen ton 130 chng MI khon sng chi:mg khon to donh theo gi,thi tilting, thuc hien ghi nhn 18 hog Ong kinh donh l &mg (phn nh ti Thuyet minh so 16 neu ten), Tong thtri hon nhp ton b0 chi phi du phong cho phn du phong d trich l d6ng. Bn Gm doc d (lth gi cc rid ro php lt lien qun v tin Mng rng cc thu tuc thu h6i cong no noi ten l khch qun, phi hop veil cc quy dinh php IS/ hien hnh v quy the ti chinh dm Cong ty. 18. CAM KET THUE HOAT BONG Ngy 03 thng 4 nm 2010, Chi nhnh Cong ty Co phn Chng khon Du khi ti thnh phi H6 Chi Minh d 14, Hop d6ng thud nh ti quil 1, thnh phi H6 Chi Minh vi gi thud USD/thng. Th61 hn thud IA 5 nm ducic tinh tir ngy 01 thng 5 nm 2010 Mn het ngy 30 thng 4 nm Ngy 10 thng 02 nm 2010, Cong ty d 14 hop deng thud met phn te nh ti so Thutmg Kiet, H Nei voi Teing Cong ty Du lich H Nei de lm nil str lm viec vi gi thud USD/thng. Thi hn thud l 5 nm ke to ngy 01 thng 4 nm 2010 den ngy 31 thng 3 nm

24 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thung Kiet, qun Hon Kiem H N0i, CHXHCN Viet Nm BA co ti chinh Cho nm ti chinh ket thiic ngy 31/12/2012 THUYET MINH BAO CAO TAI CH1NH (Tiers theo) Ccic thuyi't minh ny l mot bo phn hop thnh v cn dievc dqc dting thoi vi biro co tt chinh kern theo 19. BAO CAO VE GIA TRI VA KHOI LONG GIAO INCH CHUNG KHOAN TRONG NAM Nm 2012 CHI TIEU KhOi luvng gio dich Gi tri gio dich () 1. Chun khon tir donh Co phieu Tri phieu Chun khon cu nh dau tir C6 phieu Tri phieu Chng chi quy NGHIEP VI; VA SO DU. Veil CAC BEN LIEN QUAN Trong nm, C6ng ty cid c6 cc gio dich chu y6u su vi cc ben lien qun: Nm 2012 Nm 20 Li tir tien dt coe theo hcrp den dich vu moi ghfri mu gom tri phieu - 'Ring Cong ty Ti chinh CP Ddu khi Viet Nm Donh thu fir vn - Tdp don Du khi Viet Nm Thu nh'p dm Bn Clm diic S6 du clul y6u voi cc ben lien qun ti ngy ket thfic nien d6 ke town: 31/12/ /12/20 Cie khon phi thu - Tdp don Ddu khi Viet Nm Cc khofin phi tr - Tng Cong ty Ti chinh CP Ddu khi Viet Nm (du nq g6c theo hop d6ng thu gom tri phieu) - 'Ring C6ng ty Ti chinh CP Wu khi Viet Nm (ldi phi tr theo hop d6ng thu gom tri phieu)

25 CONG TY CO PHAN CHONG KHOAN DAU KHI S Thutmg K*, (wn Hon Kim H NOi, CHXHCN Vi0t Nm THUYET MINH BAO CAO TAI CHINH (Tie') theo) Cc thzot minh ny l mot be) phn hop thnh v cn du-crc doc clng theft vii bcio co tt chinh kem theo Bt cn ti chinh Cho nm ti chinh k6t thitc ngy 31/12/ BAO CAO BO PHAN Nm 2012 Chi tieu Mi gilfri v dich vu khch hng Diu ttr chirng khoin, gip von Dich vu ti chinh v tin girl Khic Tong cong ton Cong ty 1. Donh thu thun v6 hot dt)ng kinh donh Cc chi phi trvc ti6p ( ) ( ) ( ) ( ) ( ) 3. Khu ho v chi phi phn 1)6 ( ) ( ) ( ) ( ) ( ) Lgi nhuin tie hot dong KD truirc thu'e' ( ) Ti ngy 31 thing 12 nm Ti sn b6 phn trirc tiep Ti sn kh6ng phn b Tng Ti sin Ng phi tr b6 phn trkrc ti6p Ng phi tr khong phn b Tng Ng phi tr

26 CONG TY CO PHAN CHUNG KHOAN DAU KHI só 18 L9 Thtrng Kiet, qun Hon Kiem H N6i, CHXHCN Viet Nm BA co ti chinh Cho nm ti chinh ket thitc ngy 31 thng 12 nm 2012 THUYET MINH BAO CAO TAI CHINH (Tie') theo) Cc thuyet minh ny l mt be) phn hop thnh v cn du-qc doe clng then vi bo co tt chinh ken theo 22. CONG NQ TIEM TANG Theo Hop d6'ng thue nh so 5582/1-IDTN ngy 25/10/2006 gift Tp don Du khi Viet Nm k9 vi C6ng ty Co phn Thucmg mi TD thue td nh so 20 Ng6 Quyen v uy quyen cho Cong ty CO phn Chng khn Mu khi qun 19 de lm try se( lm viec vi thoi hn thue l 60 thng ke tir ngy k9 hop dong. Tien thue nh IA USD/thng. Theo hqp &mg thue nh, ben di thue co trch nhiem b6i thuong cho ben cho thud vi so tien Wng ling vi 1 nm tien thue nh trong truing hqp ben di thue huy hop &Ong thue tnrc hn. Cong ty d ding thue tir ngy 01 thng 5 nm 2010 v ben cho thue d dimg y viec Cong ty cm dirt hop dong truck hn. Ti ngy bo co ny, Cong ty dng thtrong tho vi ben cho thue ye khon tien pht neu tren v d trich tnrc tien thue nh theo hop d6ng ny den thng 12 nm Bn Gim doe C6ng ty tin Wong rng, gi tri Cong ty d trich trtroc dit de dm bo rui ro ve tien b6i thuong c6 the phi tr cho ben cho thue. 23. CONG C1J TAI CHINH A Quin 19 rid ro von C6ng ty qurt tri ngu6n von nhm dm bo rng C6ng ty co the vir hot Ong lien tyc vir t6i d hb 14;6 ich cu cc c6 'Jong th6ng qu t6i uu h6 so du ngu6n von v cong Cu trc von cu Cong ty g6m c6 cc khon no thn v phn von thu6c s hu cit cc c6 dong cu cong ty (bo gom von Op, cc guy du nit trir lo luy ke). Cc chinh sch ke ton chti yeu Chi tit cc chinh sch ke ton chit yecti v cc phiscmg pp m C6ng ty dp dung (bo g6m cc tieu chi de ghi nhn, co so xdc dinh gi tri v co ser,ghi nhn cc khon thu nhp v chi phi) doi vi tirng loi ti sn ti chinh, cong no ti chinh v Ong cu von duqc trinh by ti Thuyet minh so 3. Cc loi cong cu ti chinh Gi tri ghi so 31/12/ /12/20 Thi sn ti chinh Tien v cc khon tucmg duong tien Phi thu khch hng v phi thu khc Du to ngn hn Ju to di hn Tong cong Cong nty ti chinh Cc khon vy Phi tr nguen bn v phi tr khc Chi phi phi tr Tong cong C6ng ty chu dinh gi gi tri hop 19 oh ti sn ti chinh v cong nq ti chinh ti ngy ket thitc nien do ke ton do Th6ng to so 210/2009/TT-BTC do BO Ti chinh d bn hnh ngy 06 thng nm 2009 ("Thong to 210") cling nhu cc quy dinh hien hnh chin co hung din cu the ye viec xc dinh gi tri hop 19 dm cc ti sn ti chinh v cong nq ti chinh. Thong to 210 yeu cu dp dung Chun mgc bo co ti chinh Quoc to ye viec trinh by bo co ti chinh v thuyet minh thong tin doi vi cong cu ti chinh nhung kh6ng dim r huong dn UR:mg duong cho viec dinh gid v ghi nhn cong cu ti chinh bo gom c p dung gi tri hop 19, nhm ph hop vi Chn myc bo co ti chinh Quoc 24

27 CONG TY CO PHAN CHeNG KHOAN DAU Kill S , Thung Kiet, qun Hon Kiem Edo co ti chinh H Nei, CHXHCN Viet Nm Cho nm ti chinh ket thuc ngy 31 thdng 12 nm 2012 THUYET MINH SAO CAO TA! CHINH (Tiep theo) Ccic thuyet mink ny l mot b0 pkin hp thnh v cn ditc cloc crdng theft v 'i bo co ti chinh kern theo 23. CONG CV TAI CHINH (Tiep theo) Mc tieu spn Iy rui ro ti chinh Rui ro ti chinh bo gem rui ro thi twng (bo gem rid ro ty' gi, rill ro li sut v rui ro ve gid), rui ro tin dung v rui ro thnh khon. Ri ro thi tru*ng Hot dong kinh donh cit Cong ty 0 chit yeti chiu rui ro khi co sit thy dei ve ts, gi hei doi, li sut v gid. Cong ty khong thue hien cc bien phdp phng ngir rid ro ny do thieu thi truong mu cc Ong cu ti chinh ny. Qun 1), ri ro ty gi T' Cong ty thuc hien met se cc gio dich c6 gec ngoi te, tuy nhien rid ro do sit thy dei tjf gi hei dodi cit C6ng ty l kh6ng clng Ice. Qun 135 ri ro slt Cong ty chiu rid ro li swt tong yeti pht sinh tit cc khon vy chiu li sut d dtrgc ks/icet v cc khon nhn irng truc cu khch hng de thu gom tri phieu v cc khon den giri cu C6ng ty. Cong ty qun ly rui ro bng viec phn tich tinh hinh cnh trnh ten thi trurng de toi d hs li sut co Igi cho COng ty v nm trong gii hn qun IS, rui ro. Bn Gm dec dnh gi rui ro do thy doi li sut ti ngy lp bdo co ti chinh l khong clng ke. Ri ro ve gi Cdc khon du tu bo gem cc c6 phieu (l niem yet v chu niem yet, hop deng hop tc du tu cu C6ng ty bi nh hung bed cc rui ro do sit bien Ong cti thitrung chimg khodn nh hudmg den gi tri Wng li cu cc khon du tu. Cong ty qun 1y rid ro ve gi co phieu bng cch thiet lp hn mirc du tu, d dng 1 dnh muc du tu v cc mirc gii hn ct li, ct 16. Rui ro tin d u ng Ti ngy 31 thng 12 nm 2012, gi tri se sch cu co phieu niem yet l &mg. Neu gid cc c6 phil ny gim 10% thi lgi nhun tnrc thue Cong ty se gim khong deng v neu tng 10% thi nhun trtrerc thue cit Cong ty cling se tng them vi so tier, twng irng. Doi vi co phieu OTC, do khong c6 gi gio dich chinh thirc ten thi tnrng nen Cong ty khong phn tich phn tich de nhy cu thy doi gi. Rid ro tin dung xy r khi mgt khch hng hoc del tc kh6ng dp ling dugc cc nghi vu trong hop deng dn den cc ton tht ti chinh cho Cong ty. C6ng ty c6 chinh sch tin dung phit hop v thung xuyen theo del tinh hinh de dnh gi xem Cong ty c6 chiu rid ro tin dung hy kitting. Cc rid ro tin dung chit' yeu tir cc khon phi thu v lien giri ngn hng v cc cong cu ti chinh khdc cu. Cong ty. Doi vi cc khon phi thu, C6ng ty thtrng xuyen theo cloi v dnh gi cc khon phi thu v lp du phng phi thu kh6 dl kip tiled cho timg khch hng (neu c6) khi lp bo co ti chinh. Del veri cc khon phdi thu dich vu li quji (mrgin), Cong ty qun 15, ro th6ng qu viec kiem sot so itivng v gid tri chirng khon cii nh du to ti bt kj, tiled diem no. 25

28 CONG TY CO PHAN CHUNG KHOAN DAU KHi Se 18 Ly Thu6ng Kiet, qun Hon Kiem H N0i, CHXHCN Viet Nm So co ti chinh Cho nm ti chinh ket thdc ngy 31 thng 12 nm 2012 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyet minh ny let mot bo ph On hop thnh v cn chivy doc clng thol voi bo co tt chinh kern theo S 23. CONG C1J TAI CHINH (Tiep theo) Qun ly rui ro thnh khn Muc dich qun ly rdi ro thnh khon nhm dm bo dir ngu6n von de dp Ung cc nghi v ti chinh hi'en ti v trong tuong li. Tinh thnh khon cling duqc C6ng ty qun 1y nhm dm bo mirc phu tr0i gift ding ng den hn O. ti sn den hn trong trong nm 6 mirc c6 the duqc kiem sot dei voi s6 von m Cong ty tin rng c6 the to r trong nm d6. Chinh sch,ch Cong ty l theo doi thirtmg xuyen cc yeu eu ye thnh khon hien ti v du kien trong tuong li nhm dm bo C6ng ty duy tri du mirc du phong tien mt, cc khon vy v clit von m cc chic so Ivn cm ket gop nhm dp ling cc guy dinh y6 tinh thnh khon ngn E hn v di hll hon. Bng dtrqi dy trinh by chi titt cc mirc do hn theo hop deng con 10 dei vi cong nq ti chinh phi phi sinh v th6i hn thnh ton nhu d dime them thun. Bng dtri dy cluqc trinh by du tren &mg tien chu chiet khn cu cong nq ti chinh tinh theo ngy sm nht m C6ng ty phi tr. Bng &ril dy trinh by d6ng tien cu cc khon g6c. Ngy ddo hn theo hqp citing duqc du tren ngy sem nht m Cong ty phi tr. S 31/12/2012 Mri 1 nm Tin 1-5 nm Tong Tien v cc khon trong duong tien Phi thu khch hng v phi thu khc Dil tu ngn hn Dn tu di hn TOng Ong /12/20 Tien v cc khon tuong throng tien Phi thu khch hng v phi thu khc Du tu ngn hn Du tu di Tong cong U 31/12/2012 Dtgi 1 nm Tir 1-5 nm TOng Cc khon vy Phi tr ngu6i bn v phi tr khc Chi phi phi tr TOng Ong /12/20 Cdc khon vy Phi tr ngtr6i bn v phi tr khc Chi phi phi tr Tong cong Thi sn dm bo C6ng ty khong cm co, the chp dtri bt ky hlnh thirc no cho cc khon nq vo ngy lp bo co ny. C6ng ty dng nm giixr cc ti khon chimg khon, giy chimg nhn quyn sir dung dt, tien ky quy ti ti khon tien giri de cm co cho cc hqp &Ong hop tc du to v hop deng gio dich ky quj". 26

29 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6 18 Ly Thung Kiet, qun Hon Kiem H NOi, CHXHCN Viet Nm THUYET MINH BAO CAO TAI CHINH (Tiep theo) M Bo coo ti chinh Cho nm ti chinh ket thitc ngy 31 thong 12 nm 2012 MAU S6 B 09-CTCK Cc thuyj't mink ny l mot bo' phn hop thnh v cn &roc doc clng thi vi bc) coo ti chinh kem theo El 24. S6 LIEU SO SANH I L s6 I*1 dm bo coo ti chinh cho nm ti chinh ket thfic ngy 31 thong 12 nm 20 d duot kiern town. Trit NgQc DOc Ke tm truerng nig IV Nguyen Nguyet Minh Ngt(6 lp Clm doc H NO, ngy 20 thong 3 nm 2013 g Huy 27