Deloittes CONG TY CO PHAN CHUNG KHOAN DAU KHI (Thanh lap tai 'm Cang hoa xa hai chit nghia Viet Nam) BAO cao TAI CHINH BA DUVC SOAT 'CET Cho k ho#t O

Transcription

1 Deloittes CONG TY CO PHAN CHUNG KHOAN DAU KHI (Thnh lp ti 'm Cng ho x hi chit nghi Viet Nm) BAO cao TAI CHINH BA DUVC SOAT 'CET Cho k ho#t O ng tie ngy 01 thing 01 nm 2014 den ngy 30 thing 6 nm 2014 U

2 CONG TY CO PHAN CHUNG KHOAN DAU KHI So 18 1,5, TInkmg Kidt, qun Hon Kim H Nqi, CHXHCN Vidt Nm 111 MIX LI,JC NOl DUNG TRANG BAO CAO CUA BAN GIAM DOC 1 III BAO CAO [(ET QUA CONG TAC SOAT )(ET BAO CAO TAI CHINH 2-3 BANG CAN DOI Kt TOAN 4-6 BAO CAO KET QUA HOAT BONG KINH DOANH 7 BAO CAO LUU CHUYEN TIEN Tt 8 BAO CAO T1NH H1NH BIEN BONG VON CHU SO HUt I THUYET MINH BAO CAO TAI CHINH = ci

3 CONG TY CO PHAN CHUNG KHOAN DAU Kill S Thutrng Kiet, qun 'lon Kiem H NOi, CHXHCN Viet Nm BAO CAO CUA BAN GIAM DOC Bn Gim d6c Cong ty Co phn Chng khon Diu khi (goi tit l "Cong ty") de trinh bo co ny ding vdri bo co ti chinh cu Cong ty cho ky hot dong tir ngy 01 thng 01 nm 2014 den ngy 30 thing 6 nm HOI DONG QUAN TRi VA BAN GIAM DOC Cdc thnh, co ny Om: Hoi dm Quin tri BA Hong Hi Anh Ong Trn Minh Hong Ong Phm Qung!guy Ong Nguyen Viet H Ong Dogi Thnh Nhn Ong Nguygn Sinh Dung Thing Ong Tkhiro Yzw Bn Gim d6c Ong Phm Qung Huy Ong Trn Hung Dung Ong Nguyen Xun Hung Ong Mi Trung Dung Ong Ddng Minh Qung dm HOi ding Qun tri v Bn Gim d6c Cling ty cl dieu hnh C6ng ty trong ky v den ngy lp bo TRACH NHICM CUA BAN GIAM DOC Chu tich Uy vier' Uy vien Uy vien Uy vien Uy vien Uy vien Gim d6c PhO Gim doc PhO Gim doc Ph6 Gm doc PhO Gim d6c c Co PHAN, *CHL{NG Kr AN Bn Gim cl6c Cong ty cd trch nhie'm lp bo co ti chinh cho ky hog deng tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 phn nh mot cch trung thkrc v hop ly tinh hinh ti chinh ding nhu ket qu hog dong kinh donh, tinh hinh luu chuyen tien to v tinh hinh bien dong von ch6 s6 hou cu Cong ty trong ky, ph6 hop voi chun muc ke ton, che do ke ton p dung cho cc c6ng ty cluing khon &roc BO Ti chinh bn hnh kern theo Thong to s6 95/2008/TT-BTC ngy 24 thng 10 nm 2008 hung din Ice lon p dung d6i vdri cong ty chting khodn, che di) 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 php ly c6 lien qun den viec lp v trinh by bdo co ti chinh. Trong viec lp bo co ti chinh ny, Bn Gim doc cltroc yen cu phi: Lis chon cc chinh sch ke ton thich hop v p dung cc chinh sdch (16 met cch nht qun; Dtr r cc xet don v trc tinh met cch hop ly v thn trong; Neu ro cc nguyen tic Ice wn thich hop co &roc tun the' hy khong, c6 nhong p dung si Lech trong yeu cn dtroc ding b6 v gii thich trong bo co ti chinh hy khong; Lp bo co ti chinh teen co kr hog dung lien tuc trir tnrdrng hoop khong the cho ring Cong ty se tiep tuc hog dong kinh donh; v Thiet ke v thuc hien he tilting kiem sot not bee mot cch tu hieu cho muc dich lp v trinh by bo co ti chinh hop ly nhrn hn che roi ro v gin ln. Bn Gim d6c Cong ty chiu trch nhi'em dm bo rng so ke ton dtroc ghi chdp mot cch phi' hop de phn nh met cch hop ly tinh hinh ti chinh c Cong ty 6 bt ky thoi diem no v dm bo rng bdo co ti chinh twin dr& chun mut ke ton, the de ke ton donh nghiep Viet Nm v cc quy dinh php ly c6 lien qun den viec lp v trinh by bo co ti chinh. Bn Gign d6c cling chiu trch nhiem dm bo n ton cho ti sn cu Ong ty v thkrc hien cc bien hp thich hop de ngdn chdn v pht hien cc hnh vi gin ln v si phm khc. d6c xc nhn ring Cong ty d tun th6 cc yeu ciu neu tren trong viec lp bo co ti chinh. di dien cho Bn Gim dew, G l \-5- Qung Huy Clm d6c Hn Ngi, ngy 15 thng 8 nm

4 Deloitte., 111 /VNIA-HN-BC Cong ty TNHH Deloitte Viet Nm Tng 12A, To nh Vinconex 34 Lng H, Qun Ding D H N6i, Viet Nm Tel : Fx: BAO CAO KET QUA CONG TAC SOAT XET BA() CAO TAI CHINH Kinh Hi)i (long Qurt tri v Bn Grm doe Cuing ty Co phan Chung khodn DAu khi Chung ten d thuc hien cong tc sot xet bng cn doi ice ton ti ngy 30 thng 6 nm 2014 ding vi bo co ket qu hot &Ong kinh donh, bo co Itru chuyen tien to v bo co tinh hinh,bien dong von chit so hqu cho hot dong tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 v thuyet minh bo co ti chinh kem theo (goi chung l "bo co ti chinh") cu COng ty CO phn Chng khon Du khi (goi tt IA "Citing ty"), dtroc lop ngy 15 thng 8,nm 2014 tir trng 4 den trng 27. Vic lp v trinh by bo co ti chinh ny thuc trch nhi" cu Bn Gim doc Cong ty. Trch nhiem cu chung toi IA du r Bo co ket qu cong tc sot xet ve bo co to chinh ny tren co so. cong tc sot xet cu chung toi. Ngoi trir vn de hn the phm vi sot xet dugs trinh by su dy, chung toi d thuc hien cong tc sot xet bo co ti chinh theo Chun muc kiem ton Viet Nm so Cong tc sot xet bo co tt chinh. Chun muc ny yeu cu Ong tc sot xet phi,lp hoch v thuc hien de co su dm bo phi rng bo co ti chinh khong chin dung 1111 nhthrg sl sot trong yeti. Cong tc sot xet bo g6m chi] yeu l viec tro,doi veri nhn su cu C6ng ty v p dung cc th tuc phn tich tren nhrng thong tin ti chinh; ding tc ny cung cp met mc do dm bo thp hrt Ong tc kiem ton. Chng tor khong thuc hien cong viec kiem ton nen cung khong dtr ry kien kiem ton. 111 'N Nhu trinh by ti Thuyet minh so 5 - Cc khon du to ti chinh ngn hn, phn Thuyet minh bdo co ti chinh, ti yl ngy 30 thng 6 nm 2014, cn dr bo gi cu b (03) cong ty chung khon, Cong ty d trinh lp dong du phng gim gi cho cc khon du to co phieu chug,niem yet (OTC) vi tong gi trt khon du tir l 289, dong, cc khon y thc v hop tc du to c6 phieu OTC vi gi tri du to l r thing. Chng toi khong the xc dinh duoc mc del hop cu cc bo gi ve gi tri thi trung cu cc co phieu chu niem yet dm Cong ty de xc dinh du phng gim gi khon du to ngn hn. Do do, chung toi khong dnh gi &roc mc de hp IS, cu cc khon du phong gim gi cc khon drt l. co phieu chu niem yet (OTC) cu Cong ty v nh hung (neu co) ti cc khon 'nye khc c6 lien qun tren bo co ti chinh. Tren c s Ong tc sot xet cu chung Ceti, ngoi trtr nh htremg cu vn de trinh by er tren, chung toi khong thy co su kien no de chung tot cho rng bo co ti chinh kern theo khong phn nh trung thuc v hp ly, tren cc khi cnh trong yeu, tinh hinh ti chinh cu Cong ty ti ngy 30 thng 6 nm 2014, ket qu hot thing kinh donh, tinh hinh luu chuyen tien to v tinh hinh bien (king von chit so' hlt cho kj, hot Ong tir ngy 01 thng 01 trm 2014 den 111 ngy 30 thng 6 nm 2014 ph hop vol chun muc ke ton, the de Ice ton p dung cho cc Ong ty chimg khon dugc Be Ti chinh bn hsh kern theo Thong to so 95/2008/TT-BTC ngy 24 thng 10 nm 2008 hung cln ke 111 ton p dng,doi vt cong ty chung khodn, the do ton donh nghiep clugc BO Ti chinh bn hnh kern theo Quyet dinh so 15/2006/QD-BTC ngy 20 thng 3 nm 2006 v cc quy dinh php ly co lien qun den viec lp v trinh by bo co ti chinh. Ten Deloitte duvc dung chi mot hoc nhieu thnh vier) cu Deloitte Touche Tohmtsu Limited, mot cong ty TNHH CO try so' ti Anh, v mng cc hng thnh vien - moi thnh vien l mt cht:pc cloc lp ve mt php ly. Vui long xem ti website de Net them th6ng tin chi tiet ye c cu php ly cu Deloitte Touche Tohmtsu Limited v cc h5ng thnh vien.

5 Deloitte. BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHiNH (Tiep theo) Chng toi xin Itru y MI vn de su: Nhu trich by ti Thuyet mirth s6 6 - Phi thu khch hng - phan Thuyet minh bo co ti chinh, s6 dir cc khon phi thu ti ngy 30 thng 6 nm 2014bo gem deng phi thu met nhem cc nh du ti thnh pith' H6 Chi Minh theo cc hop dong hop tc dau tu. Ti ngy 30 thng 6 nm 2014, cc nh du to d sir dung gi tri cc co,phieu tien mt v cc giy chng nhn quyen sir dung dt ti thnh pho H6 Chi Minh (Cong ty d 14 hop thing yeti met ding ty tham dinh gi doc lp de dinh gi cc quyen sir dung dt ny) v met s6 ti sn khc \Ji tong gi tri (long de dm bo ve kh nng thnh ton cho so du no ny. Bn Gim dec Cong ty tin Wng rng, gi tri quyen sir dung.citneu teen d &roc dinh gi phii hop vt gi thi trueng v ti sn bo dm co tinh thnh khon co, Cong ty co the kiem sot v thnh 15, ti sn de thu no. v gi tri co the thu hei de' bir dp so du cc khon phi thu co lien qun. Do do, C6ng ty kh6ng trich lp du phong phi thu doi cc khon phi thu ny. Ch'ing toi xin kh nng thu hei khon phi thu kho dei neu ten se phu thuoc vo tinh hlnh ti chinh, kh nng thnh ton cu nh du to ciing nhu kh nng xir 15, ti sn dm bo c nh du to v C6ng ty. U TrAn Thi Thu ii oc PhO Tong Clm doe Chng nhn dng kj, hnh nghe kiem ton se Thy mgt v dui dien cho 111 CONG TY TNHH DELOITTE VIET NAM Ngy 15 Mng 8 nm 2014 H Nl, CHXHCN Viet Nm Phm Quynh Ho Mem Wn vien Chimg nhn dng kj, hnh nghe kiem ton so TY Hun, TTE i\jan U N 3

6 CONG TY CO PHAN CHUNG KHOAN DAU KHI Bo co ti chinh So 18 I..3% Thtmg Kiet, qun Hon Kiem Cho ky hot deng tir ngy 01 thong 01 nm 2014 HA Nei, CHXHCN Viet Nm den ngy 30 thong 6 rm 2014 BANG CAN DOI Kt TORN Ti ngy 30 thong 6 nm 2014 MAU SO B 01-CTCK Don TAI SAN M so Thuyet minh 30/6/ /12/2013 A - TAI SAN NGAN HAN (100= ) I. Tien tr cc khon twng dtrorng tien Ti& ; Cc khon Wong dung tien II. Cc khoin dm to ti chinh ngin hn DAu to ngn hn Du phong gim gi Tu to ngn hn 129 ( ) ( ) III. Cc khoin phii thu ngin hn Phi thu khch hng Tr truc cho ngui bn Phi thu host cl'ong gio dich chung khon Cc khon phi thu khc Du phong phi thu ngin hn kho doi 139 ( ) ( ) IV. Hng kin kho V. Ti sin ngin hn khic Chi phi Er truck ngdn hn Thu6 v cc khon phi thu Nh mrc Ti sn ngin hn khdc B - TAI SAN DAI HAN (200= ) I. Ti sin c6 dinh I. Ti sn c6 dinh Wu hinh Nguyen gi Gi tri ho mon lily ke 223 ( ) ( ) 2. Ti sn c6 dinh vo hinh Nguyen gi Gici tri ho mon lily Ic'' 229 ( ) ( ) II. Thi sn dill hn khc Chi phi tr trtrc di hn ' Tienn6p Quy h6 trg thnh ton Ti sn di hn khdc TONG CONG TAI SAN (270= ) Ccic thuyet minh tit (rng 10 den trng 27 l 6'0 phn hp thnh cu boo coo Ji chinh 4

7 CONG TY Co PHAN CHUNG KHOAN DAU KHI Brio coo ti chinh S6 18 Ly Thtrerng Met., qudn Hon Kiem Cho ky hot dong tv ngy 01 thng 01 nm 2014 H N0i, CHXHCN Viet Nm den ngy 30 titling 6 nm 2014 BANG CAN DOI Kt TOAN (Tiep theo) Tgi ngy 30 thcing 6 nm 2014 MAU SO B 01-CTCK Don vi: NGUON VON MA s6 Thuyet minh 30/6/ /12/2013 A - NV PHAI TRA (300= ) I. Nu' nein hpn Vy v ng ngin hn Phi tr ngtroi bn Ngutri mu tr tien tnrc Thue NIA cc khon phi nop Nh mc Phi tr ngutri lo Ong Chi phi phdi tr Cc khon phi tr, phi nop ngn hn khc Phi tr hog Ong gio dich cluing khon Phi tr h$ c6 tire, goc v li tri phieu Qu' khen thutmg, phlic lcri 323 ( ) ( ) 11. Donh thu chtr thuc hien ngn hn H. Nqr dii hpo Du phong boi thu?mg thiet hi cho nh du to B - VON CHU SO Huy (400=410) I. VOn chi, s6 him Von dieu le Thdng du von c6 phan Quy du pitting ti chinh lily ke 420 ( ) ( ) 9, TONG CQNG NGUON VON (440= ) Cc thuyet minh to trng 10 den trng 27 l bd phn hop thnh cit boo coo ti chinh 5

8 CONG TY CO PHAN CHUNG KHOAN DAU KHI Brio co ti chinh SO 18 Ly Thierng Kier, qun Hon Klein Cho ky hog Ong tir ngy 01 thong 01 nm 2014 H Nei, CHXHCN Viet Nm den ngy 30 thong 6 nrn 2014 BANG CAN DOI KE TOAN (Tiep theo) Ti ngy 30 thcing 6 fln? 2014 MAU SO B 01-CTCK Don vi: CAC CHI TIEU NGOA1 BANG CAN DOI KE TOAN IN so 30/6/ /12/ Ching khon Iwo ky Ching khon gio dich , Chng khon gio dich cti thnh vien hru 1c) , Chng khon gio dich cu khch hng trong nuc Chng khon gio dich c khch hng nuc ngoi Chimg khon tm ngimg gio dich Chng khon tm ngting gio dich c khch hng trong nu& Cluing khocin tm ngirng gio dich cu khch hng mc ngoi Ching khon cm c Chng khon cdm c c khch hng trong nuc Ching khoin chd thnh town Chng khocin cher thnh lon cit thnh vien ky Chng khocin ch thnh lon c khch hng trong nu& Ch'ing khoin cho gio dich Chng khon cher gio dich cu thnh vien luu Chng khocin ch gio dich cite: khch hng trong nuor Chng khon cher gio dich c khcich hng ntrc ngoi Ching khoin Iuu ks, cling ty di chung chin ft yet r CONG Ty 0 Co'F) O DA.1 fr irk '..Y 9 Nguyen Nguy'e't Minh Ngtroi lp Dinh Thi Ln Phirong l Wn &won Mni Qung Buy Chin' dile H N0i, ngy 15 thcing 8 im 2014 Cc thuyelt minh to trng 10 cl ien trng 27 l be) phn thnh cit brio co ti chinh 6

9 CONG TY CO PHAN CHUNG KHOAN DAU KHI So 18 Ly Thtreing Kiet, qun Hon Kiem Fl Noi, CHXHCN Viit Nm Bo cto ti chinh Cho ky hoot diing tir ngy 01 thong 01 nm 2014 den ngdy 30 thong 6 nm 2014 BAO CAO KET QUA HOAT BONG KINH DOANH Cho ky hog! dong tir ngy 01 thing 01 nm 2014 de'n ngy 30 thong 6 nm 2014 m 'Au SO B 02-CTCK Dn vi: CHI TIEU M so Thuyit minh TO 01/01/2014 din 30/06/2014 T01/01/2013 din 30/06/ Donh thu hot Ong kinh donh chtrng khn Donh thu hot Ong m6i gicri chng khon Donh thu hot dong du tu chimg khon, Op von Donh thu hot &Ong tu vn Donh thu 1Lru ky chting khon Donh thu khc Donh thu thn yi hot citing kinh donh (10=01) Chi phi hot dong kinh donh Li nhn g(ip cil hog d(ing kinh donh (20=10-11) Chi phi qun ly donh nghi6p Loyi nhn thn tir hot dong kinh donh (30=20-25) Thu nhp khc Chi phi khc Lo" khic (40=31-32) 40 ( ) ( ) 10. Ting ltri nhn ki tn trink thud (50=30+40) Chi phi thug thu nhp donh nghi6p hi6n hnh Li nhun su thud thu nhp donh nghiip (60=50-51) Li co. bn tren co phiiu CONG TY co G K1 DAU Nguyin Nguy?t Minh Ngtol 1(ip Dinh Thi Ln Plitromg Ki ton tilt-61g _ dpi Phm Qung Huy Gim dic H N6i, ngy 15 thong 8 nm 2014 Cric!hy& minh tir trng 10 dern trng 27 l b6 phein ho-p thnh curt boo co Ji chinh 7

10 CONG TY CO PHAN CHUNG KHOAN DAU KHI S6' 18 Ly Therng Ki, qun Hon Kim H Noi, CHXHCN Vi Nm Bo co ti chinh Cho ky hot Ong tir ngy 01 Mng 01 nm 2014 den ngy 30 thng 6 nm 2014 BAO CAO Lift1 CHUYEN TIEN TE Cho ky hoot dong tit ngy 01 thng 01 nm 2014 d -'n ngy 30 thcing 6 mini 2014 MAU SO R03-CTCK Dtrn vi: CHI TIEU M st, Tir 01/01/2014 den 30/06/2014 Tir 01/01/2013 den 30/06/2013 I. LUU CHUYEN TIEN Tif 110/ST DQNG KINN DOANH 1. Loi nhon trurk thue 2. Dieu chinh cho cc Khu ho ti sn c6 dinh Cc khon dv phong (Li) to hot do, ng du to Chi phi li vy 3. Liii/(LO) tir hot &Ong kinh donh trtrk thy doi von Itru dong Thy d6i cc khoin phi thu Thy doi hng ton kho Thy d6i cc khoin phi tr (khong bo gom li vy phi Ir, thu' thu nhp donh nghip phi nip) Thy di;i chi phi tr truck v ti sn ngin hn Tien li vy TA" tr Tien thu khc cho hot Ong kinh donh Tin chi khc cho bot dong kinh donh btu chuydn tien thuilit lir how ding kinh donh ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) LUU CHUYEN TIEN TU HOAT BONG DAU TU. 1. Tin chi d mu sri] ti sn co dinh v cc ti sn di hn khc 2. Tin thu hi du to gp von vo don vi khc 3. Ti'n thu li cho vy, co ttic v loi nhun duc chi Lir chuyi'n tiers Mim tir hot Ong dim lit 21 ( ) ( ) Ill. LUU CHUYEN TIEN TU HOAT DQNG TAI CH1NH 1. Ti&'n vy ngin hn, di hn nhn dirge Ti'en chi tr ng gisc vy 34 ( ) ( ) Luu chuya tiers thultn tir hot (Icing ti chinh 40 ( ) Liru chuyen tien thuin trong ky (50= ) Tien v twng dircrng tien Tu ky Tien v tiromg throng tien cutii 14 (70=50+60) Nguyen Nguy?it Minh Ngtrii 14p Dinh Thi Ln Phirong Ke ton trtrolig ung Huy Gint disc H Ni, ngy 15 thng 8 nm 2014 Cc thuj4t minh tir trng 10 den trng 27 is be) phn hrrp thnh c bo co ti chinh 8

11 II II II CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 LS, Thding Kigt, qugn Hon Kim Bo ego ti chinh H N0i, C1{XHCN Vigt Nm Cho ky hoot dong tir ngy 01 thing 01 nm 2014 d6n ngy 30 thng 6 nm 2014 BAO CAO TINH HiNH BIEN BONG VON CHU SO HCrU Cho lc-5, how dong tit ngy 01 thcing 01 nm 2014 din ngy 30 'hng 6 nm 2014 MAU SO B 05-CTCK Don vi: SO dr du ky/nm SO tng/ gim s6 dv cu6i ky/nm Nm 2013 Tir 01/01/2014 den 30/6/2014 Thuyet CHI TlEU minh 01/01/ /01/2014 Tng Clm Tng Gim 31/12/ /6/2014 V6n ditu Thong du von co pln Quy dtr phong ti chinh L6 141(6 13 ( ) ( ) ( ) ( ) Nguyen Nguy?t Minh Ngirri Dinh Thi Ln Phoning Ke Wn trierng om Qung Huy Gint doe H Al0i, ngy 15 thcing 8 nm 2014 Ccic thuyk minh tit trng 10 den trng phn hp thnh cirri bcio ccio ti chinh 9

12 MI 111 III CONG TY CO PHAN CHUNG KHOAN DAU Mil Bo cdo ti chinh So 18 LS, Thuerng Kiet, qun Hon Kiem Cho kjr hog ging tir ngy 01 thng 01 nm 2014 H N0i, CHXHCN Viet Nm den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHINN Cdc thzryit minh ny l mot be) ph"on hop thnh v cn dtrc doc deing tht vt bc, co ti chinh kern theo 1. THONG TIN KHAI QUAT Hinh thirc so' hum von Cong ty Co phn Chiing khon Du khi (goi tt l "Cong ty") l ding ty co phn do Tp down Du khi Viet Il Nm ding vol cc co &rig chien lyric khc thnh lp ti Viet Nm theo,giy phdp, kinh donh so Ill ngy 14 thng 12 nm 2006 do So' K' hoch v Wu tu thnh ph8 H NOi cp v Giy phep hot dong kinh donh chirng khon s6 26/UBCK-GPHDKD ngy 19 thng 12 nm 2006 do Uy bn Chng khon NM mc cp vi so von diu le bn du l clng. Ngy 18 thng 02 nm 2011, Uy bn Cluing khon Nh nude d cp Giy phdp dieu chinh so 15/GPDC-UBCK. Theo 65, von diu le dng 14 cti C6ng ty l clng. II IIII IN Ngy 21 thng 7 nm 2010, co phiu dm Cong ty d dugc chinh thirc gio dich tren Trung tm Gio dich Chng khon H NOi (ny l S Gio dich ChUng khon H Ni). Tong so nhn vien cri Cong ty ti ngy 30 thng 6 nm 2014 l 150 ngutri (ti ngy 31 thng 12 nm 2013: 136 ngueri). Ngnh nghe kinh donh v hot dong chinh Cong ty hog dong trong linh vuc chting khodn. Hog clng chinh c Cong ty l mi gioi cluing khodn; to vn ti chinh, tu vn Tu tu chirng khon; to donh chirng khodn; bo lnh pht hnh chring khodn v luu ky chimg khodn. 2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINN Co' so' lp bo co ti chinh Bo co ti chinh kern theo dtroc trinh by bng Dng Viet Nm (), theo nguyen tc gi gt v phir hop veri chun muc ke ton, the do ke ton donh nghiep Viet Nm v ct quy dinh php ly có lien qun den viec lp v trinh by bo co ti chinh p dung cho cc tong ty chung khon dugc,bo Ti chinh bn hnh kern theo Thong to so 95/2008/TT-BTC ngdy 24 [hng 10 nm 2008 hutmg dn ke ton p dung doi 111 veri ding ty chirng khodn, the di) ke ton donh nghiep dugc BO Ti chinh bn hnh kern theo Quyet dinh so 15/2006/QD-BTC ngy 20 thng 3 nm 2006, Thong tu s6 162/2010/TT-BTC ngy 20 thng 10 nm 2010 twng dn sir di, b sung Thong tu so 95/2008/TT-BTC Bo co ti chinh kern theo khong nhm phn nh tinh hinh ti chinh, ket qu hot dong kinh donh, tinh hinh chuyen tien v tinh hinh bien dong von chi! so hem theo cc nguyen tc v thong le ke lon dugc chp nhn chung ti cc nuoc khk ngoi Viet Nm. Nm ti chinh Nm ti chinh cu Cong ty bt du tir ngy 01 thng 01 v kt thric vo ngy 31 thng 12. trot tinh ke ton Bo co ti chinh kern theo &roc lp cho ks, hot clng tir ngy 01 thkg 01 nm 2014 den ngy 30 thng 6 nm TOM TAT CAC CHINN SACH KE TOAN CHU YEU Su dy l cc chinh skh ke ton chit yeu dugc Cling ty p dung trong viec lp bo co ti chinh: Vi'ec lp bo co ti chinh tu'n thu theo chun muc ke ton, the d ke ton p dung cho cc ding ty chcrng khon duoc BO Ti chinh bn hnh kern theo Thong to so 95/2008/TT-BTC ngy 24 thng 10 nm 2008 htrerng dn ke ton p dung (Isi veri tong ty chirng khon, the do ke ton donh nghiep dugc BO Ti chinh bn hnh kern theo Quyet dinh so 15/2006/QD-BIC ngy 20 thng 3 nm 2006 v cc quy dinh php1s, co lien qun den viec lp, v trinh by bdo cn ti chinh yeu cu Bn Gim dric phi co nhong ink tinh v gi dinh nh hung den so lieu bo co ve cong no, ti sn v viec trinh by cc khon ding no v ti sn tiem tng ti ngy lp bdo co ti chinh ding nhu cc so lieu bo co ve donh thu v chi phi trong suot IcSi hog &Ong. Mc du cc uric tinh ke ton dugc lp bng tt c su hieu biet cu Bn Gm dc, kt qu hog &Ong kinh donh thuc t6 co the khc veri cc uorc tinh, gi dinh dt r. 10

13 U CONG TY CO PHAN CHUNG KHOAN DAU KHI Btt co tt chinh So 18 1_,5, Thugng Kitt, qun Hon Kitm Cho IcS, hot dong tir ngdy 01 thng 01 nm 2014 Ngi, CHXHCN Vitt Nm citn ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyil minh ny l not be, phn hop thnh v cn &tor dqc ddng theti yeti bo co ti chinh ken; then 3. TOM TAT CAC CHINH SACH Kt TOAN CHt1 YEU (Tier) theo) Cling cu tt chinh Ghi nhein bn dil' Ti sn ti chinh: Ti ngdy ghi nhn bn du, ti sn ti chinh dtrgc ghi nhn theo gi gioc cong cc chi phi gio dich co lien qun trgc tiep den vit mu sm ti sn ti chinh do. Ti sn ti chinh cu Cong ty bo gm tien, cc khon tucmg ducmg titn, cc khon phi thu khch hng, phi thu khc v du tu ngn hn. ( Ong no. ti chinh Ti ngy ghi nhn bn u, cong ng ti chinh dugc ghi nhn theo gi goc ding cc chi phi gio dich co lien qun tivc tier) den vit Ot hnh cong no ti chinh do. U Cong ng ti chinh cu C8ng ty bo ggm cc khon phi tr ngutri bn, phi tr khc v cc khon chi phi phi tr. Minh gici lgi su Ilin ghi nhgn bn Au Hitn ti, chtr co quy dinh v't dnh gi li cong cu ti chinh su ghi nhn bn du. Titn v cc khoin tu-o-ng dtrong lien Ti6'n v cc khon tucmg throng tin bo gm tin mt ti guy, cc khon tin girl kh6ng ks/ hn, cc khon du tu ngn hn, co kh nng thnh khon co, de clng chuye'n doi thnh tien v it ri ro lien qun den vit bitn do:mg gi tri. 111 Tit'n giri ngn hng bo gm tin giri cu nh cln tu ve gio dich cluing khon phn nh ct khon dt coc Cry tht cu nh du to thing khon ti ngn hng chi dinh cho muc dich thvc hitn cc gio dich thing khon. Titn girl thnh ton bu trir gio dich chfrng khon l cc khon dt coc cho vit thvc Mtn cc gio dich xo Itnh v khp ltnh ti Trung tm Gio dich thing khon v Trung tm Lim 4 chting khodn. U DAu tr ngn hn D'u tu ngn hn bo gm thing. khon thucing mi v ct khon ngn hn khc Cong ty. DA L' tu ngn hn khc chi yeu bo hinh thirc "hrp tc du tu, Cry tht quil ly dnh muc du tu, ny tht quil IS/ von" vi nh du tu. Theo do Igi nhun phn chi cho Cong ty kh6ng phi thugc vc ket qu kinh donh,cg nh du tu; Cong ty dugc hung nhun theo t Itco dinh tren phn von hp cu minh, theo so ngy thurc to hp tc. Du tu ngn hn dugc ghi nhn theo gi ggc trir du phong gim gi (IL to ngn hn. U Du pitting gint gi cho cc khon (lir tu dugc Gong ty vn dung theo nh Mng cln ti Thong tir s6. 228/2009/TT-BTC ngy 07 thng 12 nm 2009 cu BO Ti chinh hung dn cht dg trich lp v sir dung cc khon du phong gim gid hng ton kho, ton tht cc khon du tir ti chinh, ng phi thu kir() doi v bo hnh sn phm, hng M, cong trich xy lp ti donh nghit'p. Theo do: In - Dgi vi,chng khon d niem ytt, C8ng ty p dung gi gio dich binh qun ti ngy trich lp do phong doi vi chting,khon niem yet ti sn HNX v gi dong cir ti ngy trich lp du phong doi vi cluing khon niem yet ti sn HOSE. 11

14 CONG TY CO PHAN CHUNG KHOAN DAU Kill Bri et) ti chinh SO 18 Ly Thugng Ki6t, (pn Hon Ki6rn Cho ky hot dong tir ngy 01 thng 01 nm 2014 H NOi, CHXHCN Viet Nm den ngy 30 thng 6 nm 2014 THUY ET MINH BAO CAO TAI CH1NH (Tie)) theo) Cc thuyit minh ny l mot bei phem hop thnh v cn duoc doc clng thl voi bo co ti chinh kern theo 3. TOM TAT CAC CHINN SACH Kt TOAN CHU YEU (Tie") theo) DAu tv ngin hn (Tie!) theo) DOi yi chng khon chtr niem yet, du phng gim gi cho cc chting khon dtroc thuc hi6n tren cg dnh gi dm Bn Gim d6c ye gi suy gim cc. du tren yiec thm kho bo gi cu 03 cong ty chimg khon khc do Cong ty thu thop bo grim: Cong ty Co phn Chng khon Ngn hng DL ur vi Pht then Viet Nm, Cong ty CO phn Ching khon Thucrng mi v Cong nghi6p Vi6t Nm, C6ng ty CO phn Ching khon Hi PhOng. - Doi veri.hot dong hop tic du du phong gim gi dtroc thgc hien tren co. s dnh gi cu Bn Gim doc dl yeri tirng hop dong hop tic du to phi] hop yi dieu kien thi twng chng khon ti thtri diem trich lp du phong Du phng giim gi du to ngn hn &roc ghi nhn yo chi phi hot ging kinh donh chimg khon cu Cong ty. Gi gtic cu cc khon Tu to xc Binh theo phocmg php binh qun gi quyen. Phi thu khch hng Phi thu khch hng bo grim phi thu phi cung cp dich vu moi gidri, to vn cho nh du tu, li du thu v6 dich vu ti chinh, v cc khon phi thu ve dich vu khc. Phi tr h c6 ttir, grie vi Iii tri phi6u Phil tr h6 c6 tire, g6c vi li tri phi6u phn nh s6 phi tr vi tinh hinh thnh town co rc, g6c v Iii tri phieu m Cong ty phi tr h0 cho cc chi) so. him chimg khon do t6 cht phi hnh chirng khon uy quyen. Phi tr co,rc cho c6 dong phn nh so phi tr vi tinh hinh thnh town co tdc, ii chi cho c6 dong, ngueri grip von, bin grip von cu cong ty chimg khon. 111 Phi tr hot dong gio dich cluing khon Phi tr hot dong gio dich chimg khon phn nh khon ti6n Cong ty nhn tir cc nh du to d6 thuc hi6n i cc gio dich moi gie chimg khon v pn ly ti khon gio dich thing khon cho nh du tu, Donh thu Hoot d'ong moi glen chting khon cho nh dnu to Donh thu hot dong moi gidri chng khon dugc ghi nhn tren bo co ke't qu hot dong ki donh khi thuc thu. 4% 12 O

15 CONG TY CO PHAN CHU-NG KHOAN DAU KHI Bo co ti chinh s Thutrng Kidt, qun Hon Kidm Cho kjf hot dong tir ngy 01 thng 01 nm 2014 H CHXHCN Vidt Nm den ngy 30 thng 6 nm 2014 THUYET MINH BAO cao TAI CH1NH (Titp theo) Cc thuy'jt minh ny l mot b phn hop thnh v cn durrc doc ddng tht vi bcio co ti chinh kern theo 3. TOM TAT CAC CH1NH SACH ICE TOAN CHU" YEU (Tie') theo) Donh thu (Titp theo) Hor clng ddu chting khon, gop vdn Donh thu hog dong du tu chung khon, g6p von bo cc khon chenh ldch li bn chung khon tu donh Ong ty chung khon (dugc ghi nhn du ten Thong bo ket qu thnh ton trir gio dich chiing khon cfr Trung tm Luu chimg khon) v khon thu leri tic phieu, ii tri phieu, thu tir hot dong g6p von lien donh, lien ket (li du tu co phieu dugc ghi nhn tren bo co ket qu hot dong kinh donh tren c s6 thong bo chic li to chic co co phn do Cong ty nm gitr; li du tu tri phieu v li tir hog Ong gop von lien donh, lien ket duct ghi nhn vo bo co ket qu hog dong kinh donh tren c sir don tich). How clng bo lnh pht hnh, dl phil hnh cluing khon U 111 Donh thu hot dong bo lnh pht hnh v di 1)% pht hnh chung khon dugc ghi nhn tren bo co kdt qu hog Ong kinh donh khi hon thnh vidc thong bo ket qu pht hnh chi:mg khon. Hog! dong tit yrn Donh thu tir hog dong tu vn dugc ghi nhn tren bo co, kdt qu hog dong kinh donh khi dich vu d dugc cung cp, donh thu dugc xc dinh tucmg doi cht chn v xc dinh dugc chi phi pht sinh cho gio dich v chi phi de hon thnh gio dich cung cp dich vu do. Hor dong lzru /95 Chung khocin Donh thu tir hot dong Iuu 14/ chng khon cho nh du tu dirge ghi nhn tren bo co kdt qu hot dong kinh donh khi thuc thu. How dong tht ddu gi Donh thu hog dong fly tht (tu gi dugc ghi nhn tren bo co ket qu hot dong kinh donh khi thirc thu. Donh thu khc Donh thu khc bo donh thu li tin gdi ngn hng, li kj( phieu ngn hng, li thu tir hip citing bn chimg khodn, ti thu dugc hot dong gio dich ks( quy. Donh thu khc dugc ghi nhn tren 111 bo co ket qu bot dong kinh donh tren co s6 don tich. Chi phi di vy Chi phi di vy dugc ghi nhn vo bo co kdt qu hot ging kinh donh khi pht sinh. Thud Thu'e thu nhp donh nghidp the hi'dn tong gi tri vit so thud phi tr hi'dn ti v so thud hon li. SO thud phi tr hidn ti dugc tinh du tren thu nhp chiu thud trong ks/. Thu nhp chiu thud' khc loi 111 U nhun thun dugc trinh by tren bo co ket qu bot dong kinh donh vi thu nhp chiu thud khong bo gom cc khon thu nhp hy chi phi tinh thud hoc dugc khu trir trong cc nm khc (bo gom c 16 mng sng, neu co) v ngoi r khong bo cc chi tieu khong thud hoc khong dugc khu trir. 13

16 U CONG TY CO PHAN CHILING KHOAN DAU Kill So co ti chinh So 18 LY Thurng Kiet, qun Hn Kiem Cho ky hoot clng tir ngy 01 thng 01 nm 2014 H Ni, CHXHCN Viet Nm den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Ccic thuyet minh ny l n4511).0 phn hop thnh v cn dwc doc clng Mi vl boo co tr chinh kern!iwo 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tie!) theo) Thue (Tiep theo) Thut thu nhp hon li dirge tinh tren cc khon chenh l'ech gl gi tri ghi se v co se tinh thud thu nhp cc khon muc ti sn hoc cong no tren bo co ti chinh v duot ghi nhn theo phucmg php bng cn doi ke ton. Thue thu nhp hon li phi tr phi dugc ghi nhn cho tt c cc khon chenh tech tm thri cn ti sn thud thu nhp hon Ii chi dopy ghi nhn khi chic chin c6 du lgi nhun tinh thud trong ttrong Ii de khu tr cc khon chenh Tech tm,thri.,ti thi diem 30 thng 6 nm 2014, mc du Cong ty co pht sinh ly k6, tuy nhien, do khong chic chin ve lelf fh kinh to trong twng Ii thu &roc tir cc khon ny cling nhtr cc khon chenh tech tm thn tinh thud thu nhp donh nghiep kh6ng trong you nen Cong ty khong ghi nhn ti sn/cong no thud thu nhp donh nghiep hon li. 111 Thue thu nhp hon li diroc xc dinh theo thud suit du tinh se dp dung cho nm ti sn ducfc thu hi hy no phi tr &roc thnh ton. Thue thu nhp hon li dirge ghi nhn vo bc) co, ket qu bot,dring kinh donh tr. truing hop khon thud do co lien qun den cc khon muc &roc ghi thng vo von chil so him. Trong truing hop do, thud thu nhp hon li ding diroc ghi thng vo von ch s Ti sn thud thu nhp hon li v no thud thu nhp hon tr &roc b trir khi Cong ty co quyen help php de NI trir giit ti sn thud thu nhp hien hnh voi thud thu nhp hien hnh phi np v khi cc ti sn thud thu nhp hon li v no thud thu nhp hon li phi tr lien qun thud thu nhp donh nghiep &rot quil ly bi ding mt co qun thud v Cong ty c6 do dinh thnh ton thud thu nhp hien hnh tren co so thun. Viec xc dinh thud thu nhp cu Cong ty cn dr vo cc guy dinh hien hnh ve thud. Tuy nhien, nhng quy dinh ny thy doi theo tung thi ky v viec xc dinh su cong ye thud thu nhp donh nghi0 thy thuc vo ket qu kiem tr dm co qun thud co thim quyen. Cc lof thud khc ducm dp dung theo cc lut thud hien hnh ti Viet Nm. DE 4. TIEN VA CAC KHOAN TtfONG DEICING TIEN 0 U 30/6/ /12/2013 Tien mt Tien giri ngn hng Trong do: Tien glii ci Nh clu to Tien girl thnh ton NI ir gio dich chirng khon Trong do: Ti..n giii cli Nh du to Cc khon twng ducmg ti6n

17 CONG TY CO PHAN CHUNG KHOAN DAU KHi SO 18 Ly Thung Kiet, qun Hon Kim H N '0i, CHXHCN Viet Nm Bo co ti chinh Cho ky hot dong tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHINN (Tiep theo) Cc thuy& minh ny l mt bo phn hop thnh v cn &Arc cloc clng thn vi bo cb ti chinh kem theo 5. CAC KHOAN DAU TAI CHINH NGAN H3N 30/6/ /12/2013 ChWng khogn kinh donh CO phieu chu niem yet - gio dich phi tp trung (i) CO phieu niem y6t Dtui tw ngin h4n khc Hop tdc du tu, y tht qun 1y von, y tht qun ly dnh myc Tu tu (ii) Hop deng mu chong khon, bn chimg khon Gio dich ky quji chimg khon (iii) Trir: Dv phong gint gi din tw ngi.0 hn Du phong chimg khon chu niem yet ( ) ( ) Du phong chting khon niem yet ( ) ( ) Du phong hp tdc du tir ( ) ( ) ( ) Wu to- ti chinh ngin hn (I) Del vi cc khon du tu ngen hn co phieu chu niem yet, ti ngy 30 thng 6 nm 2014, Cong ty de dnh gi mot cch thn trong ve ri ro gi cu cc co phieu ny v du tren cr sox thu thp bdo gid cu 3 ding ty chimg khon (trinh by ti Thuyet minh so 3) de trich lp du phong gim gi cho cc khon du tu ny vol se tien l (ii) SO du chi yeu trong tong se du hop tic du tu, uy tht qun 1y vein v y tht qun ly d to neu tren IA: nwc deu ) Khong 50,1 ty IA gi tri chtirig khon chu niem yet dirot Cong ty uy tht du tu. Ti ngy 30 thng 6 nm 2014, Bn Gim &sc Cong ty d dnh gi mot cch thn trong v du tren Cu sex thu thp bo gi cil 3 cong ty chimg khodn v khng dinh C6ng ty kh6ng phi trich lp du phong gim gi cho cc khon du tu ny. b) Khong 22,1 ty l gi tri cc hop ding y tht qun ly yen v hop deng hop tc du tu vo chng khon chu niem yet, htrng lei sut c8 dinh. Ti ngy 30 thng 6 nm 2014, Bn Gim dec Cong ty d dnh gi mot cch thn trong v du tren ccr sot thu thp bo gi dm 3 ding ty chimg khon v khng dinh COng ty khong phi trich lp du phong gim gi cho cc hop dong ny. (iii) Gio dich ky qu'y chimg khon phn nh se den Cong ty da cp cho nh du tu thong qu dich vu v ti khon ky qify. Cong ty kiem sot ri ro hot (ging ny thong qu viec qun ly so Itrung v gi tri chirng khon ti tong thiri diem. 15

18 II1I1I II CONG TY CO PHAN CHONG KHOAN DAU KHI SO S, ThuOng Kiet, qudn Hor' Kiem H NOi, CHXHCN Vi0 Nm Bio co ti chinh Cho ky hoot dong tit ngy 01 thng 01 niim 2014 d6n ngy 30 thing 6 Win 2014 THUYET MINH BAO CAO TAI CH1NH (Tiep theo) Cc thuyjt minh ny l mt b() phn hop thnh v cn dirov doe clung Ml vi bo co tt chinh kern theo MAU S6 B 09-CTCK 5. CAC KHOAN DAU TU. TAI CHINH NGAN HAN (nip theo) Chi tiet bin dong gid tri thi trtrong co chiing khodn kinh donh: Chi Mu Gil trj the() so ke twin 30/6/ /01/2014 Ting gii so WA gig thj tru*ng 30/6/2014 Clm gil so v61 gil thj trtrong 30/6/ /01/2014 Tong gil trj then gil thj truirng 30/6/ /01/2014 CO phitu niem yet Dim to trvc tiip Tong Ong ty CO phn Dich vu Ky thut Du khi TOng Ong ty CO pn Dich vp TOng hqp DAu kid C6ng ty CO phn Diu to H tng v Do thi Du kh Ong ty CO phn Nh le Moi bitting xnh An Pht Cc co phieu khdc CO phieu chin niem yet Timg cong j

19 CONG TY CO PHAN CURING 'MOAN DAU KHI So Thuimg KiEt, qun Hon Kiem H Noi, CHXHCN Viet Nm So co ti chinh Cho ky hot Ong tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CH!NH (TiEp theo) Cie thuy& minh ny l mot 60 phcin hop thnh v cn duvrc cipc cmng tht vt M ct) ti chinh kern theo 6. PHAI THU KHACH HANG 30/6/ /12/2013 Phi dich vu, cung cp dich vu cho nh du to v t6 ethic Phi thu fly thc qunlj On Phi thu khch hng khc (*) (*) SE du cc khon phi thu khc ch yeu l d'ong phi thu mot nhem cc nh du to ti thnh pho 1-16 Chi Minh theo cc hgp ding hop tc du tit. Ti ngy 30 thng 6 nm 2014, cdc nh du ttr d sir dung gid tri cc CO phieu sb hitu, tien mt v cc giay chung nhn quyb sir dung dt ti thnh pho,ho Chi Minh (Cong ty d kj, hop ciong!woe cong ty thm dinh gi doc lp de dinh gi cc quyen sir dung dt neu tren) v mot s6 ti sn khc vi tong gi tri (long de dm bo \le kh nng thnh ton cho so du nq ny. Bn Gim doc Cong ty tin tuemg rng, gid tri quyen sir dung dt neu tren d dugc dinh gi phi., hop vi gi thi trurmg, ti sn bo dm co tinh thnh khon co, C6ng ty co the kiem sot v thnh 1j, ti sn de thu hoi ng v gi tri co the thu h6i du de NI dp so du cc khon phi thu co lien qun. Do do, C6ng ty khong trich lp du phong phi thu doi veri cc khon phi thu ny. 7. CAC KHOA.N PHAI THU KHAC 30/6/ /12/2013 Co ttrc v li tien giri Phi thu do chi hi5 doi tc Phi thu khc

20 CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 LS, Thuting K*, qu',n Hor) Kim H Noi, CHXHCN V* Nm Bo cn ti chinh Cho ks, bot (Ring tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Cc thitye't minh ny l mot ho phn hop thnh viz cn &cr doc cmng then veri bcio co ti chinh kern theo 8. TAI SAN CO DINH HUU HINH NGUYEN GIA Thik bi vn phong Phurng tign vn ti COng Ti ngy 01/01/ Tng trongks, Ti ngity 30/6/ GIA TRI HAO MON LUY KE Ti ngy 01/01/ Khu ho trong ky Ti ngy 30/6/ GIA TRI CON LAI Ti ngay 30/6/ Ti ngy 31/12/ TAI SAN CO DINH VO HINH PhAn rntrn ii-ng dung Khfic Tiing NGUYEN GIA Tut ngity 01/01/ Ti ngity 30/6/ GIA TRI HAO MON LUY KE Tut ngy 01/01/ Khu ho trong l(sf Tut ngy 30/6/ GIA TRI CON LAI Ti ngy 30/6/ Ti ngy 31/12/

21 CONG TY CO PHAN CHUNG KHOAN DAU Kill Bo cito ti chinh SO 18 LS, Thuong Kier., quil Hn Kiem Cho icy hot ding tir ngy 01 thng 01 nm 2014 H N6i, CHXHCN Viet Nm den ngy 30 thng 6 nmn 2014 THUYET MINH BAO CAO TAI CHINH (TA) theo) Ccic thuyk minh ny l mot by ph n hop thnh vii cn duvr clpc ding thdri vii bcio co Ji chinh kem theo 10. THUE VA CAC KHOAN PHAI NQP NHA NUOC Thud gi tri gi tng du r Thue thu nhp c nhn Cc khon thue phi n6p khc 30/6/ /12/ CHI PHI PHAI TRA 30/6/ /12/2013 Chi phi li vy Chi phi trich truc chi phi hop ding to vn Chi phi trich truc thu lo di1-10i ng Quil tri v Bn Kiem soot Chi phi 1M trich tnrc Hop ding mu gom tri phieu Chi phi phi tr khc CAC KHOAN PHAI TRA, PHAI NQP NGAN HAN KHAC 30/6/ /12/2013 Nhn dt CQC tir cc to chic ti chinh (*) Phil tr tien mu chcmg khon pht hnh them dm khch hng Phi tr Sir Gio dich thnh town bu trir 3 ngy cuoi ky Phi tr, phi n6p khc (*) Cong ty ky hop ding cung cp dich vu thu gom tri phieu veri cc t6 chic ti chinh, theo do cc to chic ti chinh thuc hien dt COC theo hop ding. Trong trutmg hop Cong ty khong thu gom duoc, COng ty phi tr cc to chic ti chinh khon li cd so tien dl coc veri li suit quy dinh ti tirng Phu luc Hop citing cho tirng dot gii ngn. 19

22 CONG TY CO PHAN CHUNG KHOAN DAU KHI Bo co ti chinh Sh 18 Ly Thingng Kiet, qun Hon Kiem Cho ky hot dong tir ngy 01 thng 01 nm 2014 H N0i, CHXHCN Viet Nm den ngy 30 thng 6 nm 2014 THUVET MINH BAO CAO TA1CHiNH (Tiep theo) MAU SO B[09-CTCK Cc thuye't minh ny is mot bo phn hp thnh v cn twt cioc cleing Mei vi brio co ti chinh kern then 13. VON CHU SO Hi.J.0 Thy doi trong von chii him Thng du vein co Qu37 chr phong VO'n diet] Ie phi!) ti chinh Lo luy ke Tong Ti ngily 01/01/ ( ) Lgi nhun trong nm Ti ngy 01/01/ ( ) Trich lp quy khen thugng phdc Igi Lgi nhun trong ky ( ) ( ) Ti ngy 30/6/ ( ) VOn co phtin dirtic duyet Win co phin d pht hnh Co phi6u ph6 thong 30/6/2014 SO co phieu SO co phitu hien Bng luu hnh Co phieu ph6 thong )?. Bien do, ng s6 co phon trong ky nhir su: Tir 01/01/2014 den 30/6/2014 S6 co phieu S6 du Nu ky Co phi6u pht hnh trong ky S6 du. cu6i ky DOANT1 THU KHAC TO 01/01/2014 Tir 01/01/2013 den 30/6/2014 den 30/6/2013 Donh thu hog Ong mu cluing khon, bn chirng khon Donh thu li tien girl Donh thu uy tht qurt ly dnh muc du tu, hcrp tc du tu, tht qun 1y von (*) y Donh thu gio dich ky qus, chng khoin / Donh thu khc (*) Phn nh phn li C6ng ty thu ducrc trong ky tir cc hp d6ng ks, vi cc to chirc v c nhn. Hog d6ng Oy tht qun ly dnh muc Nu tu COng ty chiu ri ro v hog Nng hcrp te du tu, uy tht qun 1y von Cong ty huo-ng phi co dinh khong chiu rui ro. 20

23 CONG TY CO PHAN CHUNG KHOAN DAU Kilt Bo co ti chinh Sti 18 Lj, Throng Kiet, qun Hodn Kiem Cho kjr hot dong tir ngy 01 thng 01 nil) 2014 HA Nei, CHXHCN Viet Nm den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CH1NH (Tiep theo) Ctic thuye't minh ny l mot bc5 pkin hop thnh Ir cn ciwyc cloc thong thi voi bo ccio ti chinh kern the() 15. CHI PHI HOAT DONG KINH DOANH Tir 01/01/2014 den 30/6/2014 Tir 01/01/2013 den 30/6/2013 Chi phi hog Ong m6i gii ch(mg khon Chi phi hog &Ong du ttr chung khon, g6p von Chi phi hog dong ttr vn Chi phi hog (Ring hru 4 cluing khon L Chi phi du phong Chi phi khc CHI PHI QUAN LV DOANH NGHIEP Tir 01/01/2014 den 30/6/2014 Tir 01/01/2013 den 30/6/2013 Chi phi nhn vien qun 1S, Chi phi vt lieu qun lj, Chi phi 6 'Ring vn phong A Chi phi khu ho TSCD Thue, phi v le phi Chi phi du phong (*) Chi phi dich vu mu ngoi v chi phi khc (*) Chi phi du phong pht sinh trong kj/ hog Ong tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 the hien phn trich lp du phong phi thu kh6 doi thuc hien theo cc quy dinh ti Thong to s6 228/2009/TT-BTC ngy 07 thng 12 nm 2009 dm BO Ti chinh. 17. CAM KET THUE HOAT DQNG Ngy 03 thng 4 nm 2010, Chi nhnh C6ng ty Co phn ChUng khon D'u khi ti thnh pho HO Chi Minh d ky Hp dong thue nh ti qun 1, thnh ph6 H6 Chi Minh vi gi thue USD/thng. Tir thng 2 nm 2012 den thng 4 nm 2014, don gi thue drt p dung l USD/thng. Thi hn thte l 5 nm duc tinh tir ngy 01 thng 5 nm 2010 den het ngy 30 thng 4 nm Ngy 01 thng 7 nm 2013, Cong ty d ky hp d6ng thue met phn to nhd ti s Thtkmg Kiet, H Nei vi TiOng Cong ty Du lich HA Nei de lm u s lm vi'ec vi gi thue /m2/thng. Thi hn thue l 10 nm ke tir ngy 01 thng 8 nm

24 CONG TY CO PHAN CHUNG KHOAN DAU KHI Bo co ti chinh St) 18 Ly Thu.Ong Kiet, qurt Hon Kim Cho ky hot &ling tir ngy 01 thng 01 nm 2014 H NOi, CHXHCN Viet Nm den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHINN (Tie') theo) MAU S6 B 09-CTCK Cc thuyet mink ny l mot b0 phn hop thnh v cn clupy doc dong thi yeti bg co ti chinh kern theo 18. BAO CAO VE G1A TRI VA KHOI LU'QNG CIAO INCH CHUNG KHOAN TRONG KY Cho 14 hot d'ong tir 01/01/2014 den 30/6/2014 CHI TIEU 1. Ch'ing khon to. donh Khei liyng gio dich Ci tri gio dich () Co phieu Tri phi6u 2. Ch'ing khon cii nh d'u tir Co phieu Tri phieu NGHICP VII VA SO DU. VOI CAC BEN LIEN QUAN Trong ky, Cong ty d co cc gio dich chit yeu su vori cc ben lien qun: Dnh sch cc ben lien qun: Ben lien qun Ngn hng TMCP Di chfing Viet Nm Tp don Du khi Viet Nm Moi qun he Co dong 16m Ben lien qun cu c6 dong Ion Tir 01/01/2014 Tir 01/01/2013 den 30/6/2014 den 30/6/2013 Li tir ben dt coc theo hop ding dich vu mi giori mu gom tri phieu - Ngn hng TMCP Di chi:mg Viet Nm Donh thu khic - Tp don Du khi Viet Nm Thu nhp cii Bn Clm dee S6 du chit yeu v6ri cc ben lien qun ti ngy k6t thc ky k6 ton: 30/6/2014 I1/12/2013 Clic khoin phi thu - Tp don Du khi Viet Nm Cle khoin phiii tr - Ngn hng TMCP 114 chung Viet Nm (du ng g6c theo hp dling thu gom tri phieu) - Ngn hng TMCP Di chimg Vi6t Nm (li phi tr theo hop d6ng thu gom tri phieu)

25 111 CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 Ly Thutrng Kit, club Hon Kim H Nqi, CHXHCN Vk't Nm Bo cn ti chinh Cho ky hoot clng tir ngy 01 thong 01 nom 2014 n ngy 30 thong 6 nom 2014 THUYET MINH BAO CAO TA1 CHINH (Tiep theo) Ccic thuyet minh ny is mdt bp' phn hpp thnh v cn duvc dpc thi vii boo co ti chinh kern theo 20. BAO CAO BO PHAN Chi tieu Tir 01/01/2014 ddn 30/6/2014 Mi gilfri v dich vy khch hng Diu fir ching khoin, gip von Djch vy ti chinh v tien giri Khgc Tng Ong toil,' COng ty 1. Donh thu thuan ye hot Ong kinh donh Cc chi phi trgc tiep ( ) ( ) ( ) ( ) ( ) 3. KhAu ho v chi phi phn bi, ( ) ( ) ( ) ( ) ( ) 4. Thu nhp khc Chi phi khc - - ( ) ( ) Lyi nhuin tir hoot Ong KD tru*c thud ( ) ( ) Ti nghy 30 thing 6 nim Ti sn hi) phn trirc tiep Ti sn khong phn b Ting Ti sin N phi tr by phn trim tiep N phi tr khong phn WO Tng Ng' phi tr

26 CONG TY CO PHAN CHUNG KHOAN DAU KHI So 18 Ly Thung Kiet, qun Hon Kiem H Nei, CHXHCN Viet Nm Bo co ti chinh Cho ky hot Ong tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuye't minh ny l mot bq phcin hop thnh viz cn (Azov (Arc cljng thoi yen bo coo ti chinh kern theo 21. CONG CU TAI CHINH Quin Iy rui ro von Cong ty qun ly nguen von nhm dm bo rng Cong ty c6 the vir hot deng lien tuc vis toi d h6 Igi ich cu cc co citing th6ng qu t6i tru h6 so du- ngutin von v cong no. Cu tritc von cu Cong ty gem oft phn von cri cc co citing (bo gem von gp, cc quy du tr trir 16 ly ke). Cc chinh sch ke thn chii yeti Chi tiet cc chinh sch ke ton chit yeti v cc phtrcmg php m C6ng ty p dung (bo gem cc tieu chi de ghi nhn, c s xc dinh gi tri v co s,ghi nhn cc khon thu nhp v chi phi) dell vi ti.mg loi sn ti chinh, ding no chinh v cong cu von duc trinh by ti Thuyet minh so 3. Cc loi cong co ti chinh Ci tri ghi s6 30/6/ /12/2013 Ti sn ti chinh Tien v cc khon rcing dung tien Phi thu khch hng v phi thu khc D'u to ngn hn Tting cong Cong no. ti chinh Cc khon vy Phi tr ngtri bn v phi tr khc Chi phi phi tr Tting cong Cong ty chtr dnh gi gi tri hop ly cu ti sn ti chinh v cong ng ti chinh ti ngy Vet thtic ky ke town do Thong to so 210/2009/TT-BTC do Be Ti chinh d bn hnh ngy 06 thng 11 nm 2009 ("Thong to 210") ing nhu cc quy dinh hien hnh chu CO hng cn cu the ye viec xc dinh gi tri hop 1y cu cc ti sn ti chinh v cong no ti chinh. -Thong to 210 yeu cu p dung Chun mgc bo co ti chinh Quoc to ye viec trinh by bo co ti chinh v thuyet minh thong tin doi vori clng cu ti chinh nhung kh6ng du r luremg dn tucmg dung cho viec dnh gid v ghi nhn cong cu ti chinh bo gom c p dung gi tri hop 1y, nhm phis hcrp vi Chun mirc bdo co ti chinh Quec t6. 24

27 CONG TY CO PHAN CHUNG KHOAN DAU KHI Bo co ti chinh S6 18 Ly Thu-Ong Kiet, qun Hon Kiem Cho ky hoot deng tir ngy 01 thing 01 nm 2014 H N6i, CHXHCN Viet Nm den ngy 30 thing 6 nm 2014 THUYET MINH BAO CAO TAI CHINH (Titp theo) (Vic thz04t mink ny l mtbq phn hop thnh v cn du.o.c doc de3ng Ml vii bcio co ti chinh kern then 21. CONG CV TAI CHINH (Tiep theo) Myc tieu qun ly riii ro ti chinh Ri ro ti chinh bo gem rt ro thi trutrng (bo gem ri ro ty gi, rui ro li suit v ri ro ve gid), ri ro tin dung v ri ro thnh khon. Rtii ro thi truing Hot dong kinh donh c Cong ty se chit yeu chiu rui ro khi cif) str thy doi ve ty gi h6i doi li suit v gi. Cong ty kh6ng thuc hien cc bien phdp phong ngir ri ro ny do thieu thi truing mu cc ong cu ti chinh ny. Quern ly riii ro 1).1 gici C6ng ty thuc hien mot s6 cc gio dich CO goc ngoi te, tuy nhien nii ro do sir thy del ty gi hoi dodi c. Cong ty l khong clng ke. Quern 1j) rui ro lqi sut Cong ty chiu rui ro li suit trong yeu pht sinh tir cc khon vy chiu li suit d duoc kj, ket v cc khon nhn (Trig trck cu khch hng de thu gom tri phieu v cc khon tien gni cu Cong ty. COng ty qun ly rj ro bng viec phn tich tinh hinh cnh trnh tren thi truing de toi d h6li. suit co li cho Cong ty v nm trong gigi hn qun IS ri ro. Bn Gim doc dnh gi ro do thy li suit ti ngy lp bo co ti chinh l khong clng ke. Rui ro vd gi Cc khon du tu bo gem cc c6 phieu d niem yet v chu niem yet, hop d6ng hop tic du to cu Cong ty bi nh hugng bed cc ri ro do str bien Ong c thi.tnrorng cluing khon nh htrng den gid tri ttrcmg li cd cc khon du tu. Cong ty vn ly ri ro ye c8 phieu bng cch thiet lp hn mt du tu, d dng ho dnh muc du to v cc mc gieri hn ct li, ct 16. Rui ro tin titing Rui ro tin dung xy r khi mot khdch hng hoc d6itc khong dp ng chroc cc nghl vu trong hop &mg cln den cc ton tht ti chinh cho Cong ty. COng ty c6 chinh sch tin dung phit hop v thuong xuyen.theo cloi tinh hinh de dnh gid xem Cong ty co chiu ri ro tin dung hy khong. Cc ri ro tin dung chi) yeu tir cc khon phi thu v tien ngn hng v cc ding cu ti chinh khc cu Cong ty. Doi veri cc khon phi thu, Cong ty thuting xuyen theo dei v dnh gi cc khon phi thu v lp dy phong phi thu kho doi kip theri cho tirng khch hng (neu co) khi lp bdo ct) ti chinh. Doi vii cc khon phi thu dich vu ky quy (mrgin), Cong ty qun ly ri ro thong qu viec kiem sok so lucrng v gi tri cluing khodn cd nh du tu ti bt ky thtri diem no. 25

28 CONG TY CO PHAN CHITNG KHOAN DAU KHI S6 18 1,5, Thung Kiet, gun Hon Kiem H N'i, CHXHCN Viet Nm Bo co ti chinh Cho ky hot clng tir ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CHINH (Tit!) theo) Ccic thzryk minh ny l mot b phn hop thnh v cn cluov doc clng theri vi boo co ti chinh kern theo 21. CONG CU TAI CHINN (Tiep theo) Quern 1.0 rill ro thnh khotin Muc dich gun 15/ rui ro thnh khon nhm dm bo du ngun von dp Ung cc nghr vu ti chinh hi'en ti v trong tucrng li. Tinh thnh khon ding duot Cong ty gun ljr nhm dm bo mc phu tri gifr ding no den hn v ti sn den hn trong trong ky mire c the ducrc kiem sot doi veri s6 von m Cong ty tin rng cif) the to r trong ky do. Chinh sch cti Cong ty l theo doi thtrng xuyen cc yeu cu ve thnh khon hien ti v du kien trong Wong li nhm dm bo C6ng ty duy tri du milt du pheng tien mt, cc khon vy v du von m cc ch6 sir him cm ket gop nhm dp ng cc guy dinh ve tinh thnh khon ngn hn v di hn hn. Bng dul dy tninh by chi tiet cc miry do hn theo hop dng con li doi vi clng no ti chiiih phi phi sinh v thtri hn thnh ton nhir der ducrc th thun. Bng clued dy &roc trinh by dip ten dung tien chu chiet khu cu cong no ti chinh tinh theo ngy slm nht m Cong ty phi tr. Ngy do hn theo hop &Ong &roc du ten ngy semi nhat m Cong ty phi tr. 30/6/2014 Dutri 1 nm Tir 1-5 nm Tong Tien v cc khon turmg ducrng tien Phi thu khch hng v phi thu khc DAu tu ngn hn TO'ng Ong /6/2014 Dtroti 1 nm Tir 1-5 nm Tong r y UNI Phi tr ngui bn v phi tr khc Chi phi phi tr f E Tiring ding Chenh re'eh thnh khoin thuin :;01 31/12/2013 Ti.6n v cc khoin tucmg dung tien Phi thu khch hng v phi thu khc DAu tu ngen hn TOng ding /12/2013 Cc khon vy Phi tr ngui bn v phi tr khc Chi phi phi tr Tting Ong Chenh thnh khn thun Ti sn dim bio Clng ty khong cm c, the chp dtri bt ky hinh thirc no cho cc khon no vo ngy lp bo co ny. Cong ty.dng nm gift cc ti khon chimg khodn, giay chimg nhn guyen sir dung dat, tien khon tien girl de cm co cho cc hop Tng hop tc du tu v hop clng gio dich ky guy. guy ti ti 26

29 U CONG TY CO PHAN CHUNG KHOAN DAU ICI-II Se Thutmg Kiet, qun Flon Kiem H Nei, CHXHCN Viet Nm Bo co Wi chinh Cho 14 hot deng tit ngy 01 thng 01 nm 2014 den ngy 30 thng 6 nm 2014 THUYET MINH BAO CAO TAI CH1NH (Tiep theo) Ccic dty& minh ny l mot b0 phn hop thnh v cn duct cl9c clng tht veri bo co tt chinh kem theo 22. SO LIEU SO SANH So 4u so snh tren bng cn dei ke ton, bo co tinh hinh thy dei yen chit sir het v cdc thuyet minh tucmg (mg l se lieu tren bio co ti chinh d &roc kiem town cu Citing ty cho nm ti chinh ket thdc ngy 31 thng 12 nm So lieu so snh tren bdo co ket qu hot deng kinh donh, bo co ltru chuyen tien to v cc thuyet minh tuong irng l se lieu tren bo co ti chinh cd Cong ty cho ky hot deng tv ngdy 01 thng 01 nm 2013 den ngy 30 thng 6 nm 2013 d duqc sot xdt. Nguyen Nguy.0 Minh Nguiri Dinh Thi Ln Phircrng Ke thn tru*ng Phm Qung Huy Gim doe H Ar0i, ngy 15 thng 8 nm 2014 U S U S \ 1 " 27