• PKFVietnam•II

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PKFAccountants &business advisers

CONG TV cO pHAN QUAN LY QU'? HUNG VIeT

Bao cao ty 1$an toan tai chlnh dtl dlfQ'C killm loanNgay 31 thang 12 nam 2017

lJ Global Expertise, Local Knowledge

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MVC LVC

NQI DUNG

Bao cao ty 1$an loan tai chfnh

Bao cao ki~m toan dOc l<;ip

Bang tOng hOOp cae chi Mu fui fa va v6n kha dl,lng

Ban thuyet minh baa cao ty lli!an tatm tai chinh

TRANG

1

2-3

4

5 - 20

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Kinh gwi: Uy ban Chli'ng khofm Nhtt nLl'acBAo cAo TV LE AN ToAN TAl CHiNHTl;Ii thai (tiem: 31' tMng 12 nam 2017

-Ong Tr3n Van TrQngT6ng Giam ~6c

CQNG HQA XA HQI CHU NGHiA VieT NAMDOc I~p - TV do - Hanh phuc

Thanh ~h6 HOChi Minh, ngay 15 thang 03 nam 2018

-Ong le Anh NgQcBan KiAm soat ne)i be)

Boll le Thj Kim HoangKA toan TrU'6'ngNgU'6'i IfP biAu

(3) Chung tOI xln ho.an to<'mchlu trach nhl$m tmac phap lu~t v~ tlnh h xac 'Ia trung thlfc cuan61dung baa cao G~

f~? C?,NG!Y 0--0

(* aUAN LV aUY

\0", HUNGV'~T '" ~~1.-~~~~

Chung tOi cam dean rang:

(1) Bao cao d'U'O'cxtJy dVng tr~n co So' so li$u dU'O'cc<;ipnh$lt t<;li ngay I$lp baa cao thea dung quyt1inh t<;li ThOrg tLY56 87/2017fTT.BTC ngay 15 thang 8 nam 2017 ella 80 Tai chfnh quy d'inh chiMu an toan tai chlnh va bi$n phap xli ty dol v6'i cae t6 chuc kinh doanh chlfng khoan khOngCl'apling cae chi Mu an t08.n tai chlnh;

(2) Dei v6'i nhO'ng van d~ cO th~ anh hU'o-ngd"~n tinh hlnh tai C'lfnh eua COng ty pMt sinh sau ngayI$lp baa cao nay, chung tOi se c$lPnh$lt trong ky baa cao ti~p thea;

COngty c6 phln auan Iy auy Hung Vi,!V/v: Bao cao ty I~ an to<'mtai chinh

•••••I'.•••••••••••••••••••••••••••••

Trach nhi.m ella Ki~m toan vien

Chi rhanh TP. H~ Chi Minh' Tel: +84 28 3933 3444 .Fax: .84 28 3930 8769. Email: pkf.hcm@pkl.com,vn "Website: wwwp~lcomvn28 N~uy~n Thj D ~u' Ph\Jo-n,~6 • Qu':'n 3 • Thanh Pho Hb Chi MlIlh" Vi(lt Nam

""'F "'"'I N.am1.1cOr>gtv lr.anh.~ c"" l&p <'Io~o""'I (}L,oct~ m~ngI"a' CU' coc c(ng ty floc. I~p ,," _h6nq t""3 ohlo b~t ky t'3"" ~h,~mho&<:nQhn.vnoocllo clo honh IIenIl ~,,,.okk.-.ono _ &)og "",,:>At ky cOng ty to'" , •••.'On<.! t, th,\,>h oM<1 kr.ac

Accountants &business advisers

PKF''- --'

Tp. Ho Chi Minh, ngay 15 thang 03 nam 2018

sAo CAD KI~M TOAN DQC L•••P

Caec6 ~6ngH*i ~6ng Quan tri, T6ng Giam ~6cva Ban KiAm soatC6ng ty c6 phAn Quan Iy Quy Hung Vi.t

Traeh nhiem ella chung tOi la dlla ra y kien ve bao cao tY Ie an toan tai ehlnh dva tran ket qua ellaculiC kiem toan Chung tOi d'a tien hanh kiem loan theo cae Chuan mvc Kiem toan Viet Nam. caechufm mU'e nay yau du chung IOi tuan thu chuan mve "a cac quy <11nhve d'<;IOdlrc nghe nghiep, lapke heaeh "a thl,l'C hien eulic kiem toan de <1<;1tdllQ'e sv dam bao hOOpIy "e vie<; li~u bao cao Iy l~ antoan tai ehinh eua COng Iy e6 c6n sai s6t trong yeu hay khOng.

COng "i~e kiem toan bao gom thllC hien cae thu tl,lC nh.am thu thap cae b.ang chlrng kiem toan "ecae sO lieu va thuyet minh tran bao cao ty I~ an toan tai chinh. Cae thu h,le kiem toan <1l1Q'eIl,I'achondl,fa Iran xet d'<)anclla kiem toan vian, bao gOm viec <1anhg a rui ro e6 sai s6t trong yeu trong baocao tt h~:an toan tai chlnh do gian 1:1,0 hoac nham lan, Khi thl)'C hien d'anh gia cac rui ro nay, kiemtoan "ian da xern xet kiem soat nlii bli ella COng ty han quan den viec I~p "a trinh bay baa cao ty Iean toan tai ehinh trung thl,l'C, hop Iy nham thiet ke cac thu It,!e ki~m toM phu hOp voi tlnh hlnh thvcIe, luy nhian khOng nham ml,lc d'ieh dU'a ra y kien ve hi~u qua ella k,~m soal nOi bO ella COng t~,COng vi~e kiem toan cung bao gom danh gia tlnh thlch hOOpeua cae ehinh sach dllQ'e ap dung cOngnhll <1anhgia vie<; trinh :>ay t6ng the tY I~ an toan tai chinh .

Chung tOi tin lU'O'ng r.ang cae b.~ng ehCrng kiem toan rna chung tOi <1athu th~p OllQ'C la d'~y du •••.03thieh hOp O~lam cO' 50' eho y kien kiern to~m eua chung tOi

Tong Giam <16eC6ng ty chiu traeh nhiem "e "ie<; lap "a trinh oay bao cao ty Ie an toan tai ehlnh phu *hop "'oi quy <11,ht<;liThOng tll so 87/2017fTT -BTC clla Bli Tai ehlnh quy dinh "e chi tiau an loan taichlnh "a bien phap xli' Iy <1oivoi cae t6 chue klnh doanh ehLi'ng khoan khOng dap lrng chi lieu anloan tai chinh, "a ehiu trach nhiem "e kiem soal nlil bli ma T6ng Giam dOc xae dinh la can thiet <1~Clam bao eho viee lap "a trlnh bay bao eao Iy I~ an l:lan tai ehinh khOng c6 sai s6t trong ~u do gianIan ho~e nham Ian.

Kinh 9li'i:

Chung t6i da thvc hi~n kiem toan bao cao tY'~ an toan tai chlnh l<;lingay 31 lhang 12 nam 2017 cllaCOng ty c6 phan Quan Iy Quy H(.ng Vi~t ("COng tV") dllQ'c I~p ngay 15lhang 03 nam 2018 "a dllQ'Ctrinh bay tiJ' trang 4 Clen trang 20 Bao cao ty I~ an toan tai chinh kem thea dllQ'C I~p theo quy d!nht<;liTtiOng tll so 87/20HfTT-BTC ngay 15 thang 8 nam 2017 ("ThOng tll 56 87t2017fTT-BTC") cllaBli Tai chlnh quy Clmh 'J~ chi tiau an toan tai chinh "a bi~n phap xli Iy Cloi ,,6'i cac t6 ehiJ'c kinhdoanh ehiJ'ng khoan khOng <1apiJ'ng cae chi Mu an toan tai chinh .

Trach nhi.m ella T6ng Giam dOc

86 11/2018/SCKT-PKFHCMC

PKFVi~t Nam••••••••••••••••••••••••••••••••••

3

Y kilm eua Ki6m toan vie"

NGUY~N THI NGQC HUY~N

Ki~m toan "i~nGI~y CN DKHN kiem loan 86: 3230-2015-242-1

Chinh stich I.p baa cao va giai h~n vA dOl tU'Q"ng nh.n va SLrdVng baa cao kiAm toan

KhOng phu "han y kill" nt!u tr~n, chung tOi 111uy nglfoi dQC baa cao tyo Ie an toan tot,.i chinh dllnThuylll minh sO 2 ph~n thuyllt minh baa cao ty 1$an loan tai chlnh mO ta cae chinh 58ch 1$1=bac cc'taty Ie an toan tal chinh chu yllu. Bao cao ty ~ an toan tai chlnh nay dl1Q'c I$p d~ giup COng ty l1apung cae y~u c:.u clla cO' quan quan Iy NM nU'oc cO thltm quy~n theo quy d,nh t<;liThOng tU' s68712017fTT.BTC clla 80 tai chlnh quy l1mh 'tI~chi Mu an toan tai chinh "a bi~n pMp xli IY <16i"oicac t6 chuc klnh doanh chung khoan khOng l1ap ling cac chi Mu an toan tai chlnh. VI th~, baa caoty 1$an toan tai chlnh nay cO th~ khOng phu hOOp11~Slr dl,lng cho ml,lC l1lch khac .

TO BO'U TOANPhO TOng Giam 116cGi~y CN DKHN kiem loan 86 1201-2018-242-1

Thea y killn ella Chun~ tOi. baa cao ty 1$an toan tai chlnh l3tl phan anh trung thl,YCva hOp 1'1, trimcae kh-a ~nh trong yeu. tY I~ an toc\mUti chlnh ella COng ty ~i"gay 31 thang 12 ntlm 2017, phuh<;rpvai cae quy (fmh vA ~p va trlnh bay baa cao tY 1$an toan tal chlnh thea qu~' d!nh tai ThOng hI56 87/2017fTT-BTC ella 80 Tai chlnh quy C1!nhvA chi ti~u an tean tal chlnh va bien pMp Xli' Iy d6ivoi cae t6 chlJC kinh doanh chung khoan khOng Clap ling chi Mu an loan tai chlnh .

'- .~••••••••••••••••••••••-•-•••••I-•••

STT Cae chi tieu Thuy6t minh 31/1212017

1 r6"g gia tfj rui fO lhj trllang 4 33909495002 T6"9 gia tf! rui fO thanh toan 5 4875702003 T6"g gia tli rui fO h0<;3t (10"9 8 50000000004 TOng gill trj fui fO (4=1+2+3) 8.878.519.7005 V6n kha d~ng 7 24.783.159.1796 TYI~v6n kha d~ng (6=5/4) 279,14%

CONG TV cO pHAN auAN LY auy HUNG VI~TL9-12A. rang 9, Toa nM Vincom Center, 45A ly Tt,I'Tron9, Qu~n 1,Thanh phO HOChi Minh, Vi~t Nam

BANG TONG HQ'P C C CHI TJ~U RUJ RO V VON KHA DVNGrai ngay 31 tMng 12 "am 2017

4

£Jan vi: VND

"g LA Anh NgQcSa LA Thj Kim Hoang

KAloan TrlJ'Ong

••••••••••••••••••••••••••••••••••

Chu tjchThanh vi~nThanh vi~n

Tn.r6'ng banThanh vi~nThanh vien

••••••••••••••••••••••••••••••••••

CONG TV cO pHAN au AN LV auv HUNG VI~TL9.12A, tang 9, 16a nha Vincom Center, 45A ly TV Trong, PhU'o-ng BAn NgM, Qu~n 1,Thanh ph6 HOChi Minh Vi~t Nam

BAN THUVIT MINH BAD CAD TV Le AN roAN TAl CHiNH Dan vi: VND

Tai ngay 31 thang 12 nam 2017

,. THONG TIN KHAI aUAT

Hinh th(rc 8<7hCru v6n

COng ty CO ph:'n QUEmIVQuy Hung Vi~t ("COng ty") fa mOt cOng ty c6 phan t1U'Q'cthanh I~pthea Lu3t Doanh nghi~p Vi~t Nam thea Giay phep Thanh I;)p va Hoat d~ng s6 33/UBCK.GPngay 06 thang 05 nam 2008 va Gilly phep di~u chinh 56 10/UBCK-GPDC ngay 05 thang 04nam 2013 cua Oy ban Chung khoan NM nl/OC Viet Nam rUeCKNN") v~ thay 116id'ia dj~mtrv sa chlnh cua COng tV.

Ho,t t1~ng chlnh

L~p va quan Iy quy <tau tl.r ChU"lQ khoa.n:Quan I)' danh ml,lCd'ttu III ch(rng khoan;TlI van <tau ttr chung khotm.

Tai ngay 31 thang 12 nam 2017, t6n9 vOn c6 phan cua COng ty 1£125.000_000.000 dOng.

COng t{ c6 trl,l sa d~t t~i 19.12A, ttmg 9, tOa nha Vincom Center, 45A ly Tv Trong, PhllangB~n Nghe, Qu~n 1, Thanh ph6 H6 Chi Minh, Viet Nam .

S6111Q'ngnhan vilm cua COng ty t~i ngay 31 thang 12 nam 2017 la 8 ngllO'i (31/12/2016: 9ngllO'i)

HQi dOng Quan trj, T6ng Giam dAc. k~ toan trU'60ng va Ban KIAm soat

HOi dOng Quan trj6ng Tr5n Van TrongCng VO Trong ThuyCng Nguy~n Thanh Tung

T6ng Glam d6c va K~ toan trlJ'Oong6ng Tilin van Trong T6ng Giam MeBa l~ Thj Kim Hoang K~ toan Trllong

Ban KiAm soatBa l~ Thl Kim loanBa BuiAi ViCng Tr~n Hoai Nam

2. CO so' L~P BAD CAD TV Le AN ToAN TAl CHiNH, NAM TAl CHiNH vA MVClJiCH sli' DVNG

CC1sa I.p bao cao ty It an toan tal chlnh va rnlJc dich Slr dl,lng

Baa cao ty Ie an to~m tai chfnh kem thea dllQ'C I~p phu hQ'p \loi hllong d~n ThOng tll s687/2017fTT-BTC ngay 15 tMng 8 nam 2017 cua 80 Tai chlnh quy d!nh chi tieu an toan taichinh va bien phap xli Iy d6i voi t6 chllc kinh doanh chllng khoan khOng dap ling chi Mu antoan ta~ chlnh. ThOng tll nay cO hieu h/C kl! tCr ngay 10 thang 10 nam 2017 va thay th~ThOng '~56 226/2010ITT.BTC ngay 31 thang 12 nam 2010 va ThOng t~ 56 165/2012ITT.BTC ngay 09 t~ang 10 nam 2012 slia d6i, b6 sung mOt s6 di~u cua ThOng hI 56226/2010m-BTC cua 80 trllong 80 Tai chinh quy dinh chi lieu an toan tai chlnh va bienpMp xli Iy d6i voi cae t6 chllc kinh doanh chung khoon khOng dap ling chi lieu an toan taichfnh. Baa cao nay chi dllQ'C sli dl,mg dl! nCp cho cae co quan quan Iy Nha nllOc c6 thflmquy~n .

Nolim tal chlnh

Nam tai chlnh cua COng ty Mt d:'u tCrngay 01 tMng 01 va k~t t1IJCvao ngay 31 tMng 12.

5

6

Gia tri rui ro thi trOlang

Glit tri tai san

Gia tri Uti san t1l1O"Cxac t1!nh thea nguy6n tac 9iB t1l1O"Cquy t1inh t<;liThOng tll 87 nhu sau:

Gia tri rui ro th, truang la gia tri tllong lmg vai mlrC dO t6n thAt cO lh~ xay ra khi gia thi trl1angcoa tai san dang SO'hO'u va dl)' ki~n se SO'hCru theo cam k~t bao lanh pMt Mnh bi~n dOngthea chieu hll6'ng bAt 100i,Gia trj thi tmang dllO'C xae dinh t1ea quy dinh eoa ThOng tlr87/2017fTT~BTC nhll sau:

TH

"

co'K

Dcm vi: VND

Ty I, v6n kh. dyng

TT LO{li tal san INguyen Uc t1inh glit glao dlch tr6n thl trlJ'6ong

Til~n va cac khoan tU'O'ng (hrang ti6n, cong cl,l Ihl trlJ'6ong ti6n tt

1 Ti~n (VND) 56 dU' tai khoan t~j ngay trnh toanGia tn quy t16i ra VNO thea tY gia t~i cae t6 chlrc tin

2 Ngo~i t~ dl,ln9 t1U'O"Cphep kinh daanh ngo~i hei t1nh ~i ngay Unhtaan

Sau day la nhung chfnh sach chu yeu c1U'O'c COng ty ap dl,mg lrong viEle I$p Bao CaD ty Ie anloan tai chlnh nay:

Ty l~ vOn kha dyng

TY Ie v6n khil d,.mg 103m(lt thLf6'C <1'0mLrCdO an loan tai chlnh ella COng ty, philn anh khanang ella COng ty trong viEle thanh toan nhanh cae nghTa Vl,Jtc~ichlnh va kha nang bu dap caeloai rui ro pM! sinh trong qua trlnh heat dOng kinh doarh eua COng ty .

_ VOn kha dl,mg x 100%- TOnggi~ tr(rui ro

Gia tri rui ro thl trU'ang = VI tht rong x Gia Irl tii san x Ht sO rui ro thi trlfi7ng

Trong t16, VI th~ r6ng cua chl1ng khaan la 56 hJ'O'ngchl1ng khoan t1ang n~m giCrcua COng ty~i thai t11~m13p baa caa, sau khi t1a dieu chinh giam s6 ehl1ng khaan cha vay, s6 ehLrngkhaan dU'O'c pMng nglra b6i chlrng quyen ban, hOOpdOng !llong lai va tang tMm s6 chlrngkhoan t1ivay phu hOOpvai qJY dinh cua pMp ru3t.

Cac tai san khOng duO'c xae dinh gia tn rui ra thi truong baa g6m

c6 phi~u quy •

Chlrng khaan pMt Mnh bai cae t6 chl1C c6 quan he v6'i COng ty; Chlrng khaan c6 thaigian bi h~n ehe ehuyen nhllO'ng cOn l<;Ii,tr6n chin mlloi (90) ngay, ke tlr ngay l;;ip baocaa; va

Trai phi~u, cac cOng Cl,lnO', giay to cOgia trim thi trU'ang tien t~da t1ao h~n,

Chlrng khoan da t1U'O'cpMng ngua rui ro b6'i ehlrng quyfm ban ha$c hOOpdOng tllong lai;Chlrng quyen ban va hoop t10ng quyen ban dllO'C SLr dl,lng t1e pMng ngua rui ro choehlrng khoan co SO'.

Trang dO, t6ng giB Ir! rui ro la t6ng cae gia. Irj rili ro thi trllong, gia trj rui ro thanh toan va. gia. Irjrui ro hOi;lt dOng

VOn kha dyng

VOn kha dl,mg la v6n ehu SO'hO'u c6 the chuy~n dOi tMnh ti~n trong vOng chin mlloi (90)ngay. V6n kha dl,mg dllO'C :1i~u chinh Uing them ho~c giam tn! theo hll6'ng dAn t~i Di~u 4, 5,6,7 cua ThOng tll87/2017m.BTC .

CONG TY cO PHAN CUAN LY CUY HUNG VI~TL9.12A, tang 9, lOa nM Vmcom Center, 45A ly TV Trong. Phl1t:mg aim Nghe, Qua" 1,Thanh ph6 HO Chi Minh, lJi$t Nam

BAN THUY~T MINH B 0 C 0 TV L~ AN TO N TAl CHINH (T~ptheo)Ti;li ngay 31 thang 12 nam 2017

3. TOM TAT cAc cHiNH SACH L~P BAo cAo TV L~ AN TOAN TAl CHiNH CHU Y~U

•:.,

••••••••••••••••••••••••••••••••

TT Lo,i tal san Nguyen tic djnh gia glao djch tren thl trU'Ong

3 Tie, Qlii ky han Gia trj ti~n Qvi cOng lai chua <7U'O'c thanh toan Uri ngaytinh loan

Tin phieu kho bl;lC, h6i phiAungan hang, thllO'ng phieu,

4 chl1nl chi lien gCri c6 the Gia mua Ct)ng vai lai lOy kA tlnh c:lt':ln ngay tfnh toanchuy n nhuO'ng, lrai phiAu vacae con~ Cl,Jthi IrU'cmg tien Iechlet kh u

Trai phieu

Gia y~t binh quan tr(m he thOng giao dich t;;li So giaodich Ch(m~ khoan ella 9iaO dich thOng thU'cmg tai ngaygiao dich 9 n nhat cOng lai lOy kA (neu gia yet chua baag6m lai lay ke);Tn.rang hOOpkhOng c6 giao dich nhieu han hai (02) tuantlnh (I~n ngay tlnh toan, la gia tri Ian nhtlt trang cac giatri sau:

5 Trai phi~u ni~m yet + Gia mua cOng Itli lOy k~:

+ M~nh gia eOng Itli lOy k~;

+ Gia xa::: (linh theo phU'cyng phap nOi bO eua t6 chuckinh doanh chung khoan, bao gOm ca lai lOy k~ .

Tue la: Max (Gia r:1uaCOngItli lOy k~, M(mh gia c(mg lailOy k~, Gla xac (I!nh theo phllcyng phap nOi bO, bao gOmca lai 10v kel .La gia tn Ian nhflt trang cac gia tri sau:+ Gia yet (neu e6) trim cae h~ th6ng bao gia da t6 ehuckinh doanh chung khotm Iva chon, eOng lai lOy ke;+ Gia mua COnglai lOy ke;

6 Trai phieu ktOng ni~m yet + M~nh gia cOng lai lOy ke;

+ Gia thea quy (I!nh nt)i bO ella t6 chuc kinh doanhchung khaan, bao gOm ca lai lOy ke.

Tlrc la: Max (Gia yet (neu c6), Gia mua COng lai lOy ke,ME!nh gia COng lai lay ke, Gia A~C (ljnh theo phtrcynghODnQi bQ, baD nOm ca lai 10v k~ .

CO phi~u- Gia li6ng clra cua ngay giaa dich gan nhflt ngay tinhtoan;- TrtrO'ng hOOpkhOng e6 giao dich nhibu hO'n hai (02)tuan tfnh (liln ngay tlnh toan, la gia tri Ian nhflt trang cac

c6 phieu ni~m yet tr~n So'gia tri sau:+ Gia trj s6 saeh;

7 Giao dich Chlrng khaanThanh ph6 HOChi Minh + Gia mua;

+ Gia thea phlfO'ng phap nOi bOetia 16 chlrC kinh doanhehling khaan.

Tlic la: Max (Gia trj s6 sach, Gia mua, Gia xae (I!nhthea phlfcyng phap nOi bOl

••••••••••••,'.•••••••••••••••••••••

CONG TY co PHAN QUAN LY QUY HUNG VI~T19.12A, tang 9, loa oM Vincom Ce1ter, 45A ly TV Trong, PhllO'ng B~n Nghe, Qu~n 1,Thanh ph6 HO Chi Minh, Vi~t Nam

BAN THUYET MNH BAo cAo TV L~ AN roAN TAl CHiNH (T~p lheo)T~i ngay 31 thang 12 nam 2017

Dan vi: \/NO

7

,cIGVI

HIIAIe

TT lOfi Ui san Nguyen tac djnh gia giao djch trAn thl trlJ'6ong- Gia l16ng eli-a cua ngay giao dich gan nhat ngay tlnhtoan,• Tn.l'O'ng h<;rp khOng cO giao dich nhillu han hai (02)tuan tinh d~n ngay tlnh to~lO,13 gic!J Ifj 16'0 nhal trong cae

c6 phi~uni~my~t tr~n13 trj sau:

Sa -+ Gia Ifj 56 sach;8 Giao dich Chung khoan Ha

NOi + Gia mua;

-+ Gia theo phU'O'ng phap nOi bO cua t6 chlic kinhdoanh chl1ng khoan .

Tlic 13: Max (Gia Ifj s6 s8ch, Gia: mua, Gia xac dinhthea phuO'ng pMp nOi bOl.

- Gitl d6ng clia cua ngay giao dich gan nhat ngay tfnhtoan;- TrU'6'ng hoop khOng cO giao d,ch nhj~u han hal (02:1tuan tinh <t~n nga}' tinh taan, la gia tn Ian nht.t trong cac

c6 phieugia trj sau:

clla ding Iy <t<;li + Gia trj 56 sach;9 chung <tang ky giaa dlch tr~n

+ Gia mua;h~ th6ng UpCom+ Gia thea phllung phap nOi tx) clla t6 chl1c kinn

daanh chung khatm.

Tlic la: Max (Gia trj 56 sach, Gia mua, Gia xac <tinhthea phlfO'ng phap nOi tx»).

- Gia In Irung blnh dt,l'a Ir~n baa 9 a clla tOj thi~u 03cOng ty chling khaan khOng phai la nglloi c6 Ii~n quan~i ngay giaa djch gan nhM trllO'c thO' <ti~m trnh taan .~ TrllO'ng hOOpkhOng cO <tll baa gia cua t6i thi~u 03Ong ty chung khaan, la gia Irj Ian nhat Irang cac gia trj

sau:

c6 phieu eta <tang ky IllU ky+ Gia tlr cac baa gia;

+ Gia clla ky baa caa gan nhat;10 nhllng chlla ni~m yet, chlla<tang ky giaa d,ch + Gia trj 56 sach;

+ Gia mua;+ Gia thea quy d!nh nOi bO clla t6 chlic kinh daanh::hling khoan .

Tlic la: Max (Gia ttl cac baa gia, Gla clla ky baa caagan nhM, Gia trj 56 sach, Gia mua, Gia thea quy <t!OhnOi bOclla t6 chuc kinh daanh chung khaan) .

La gia trj IOn nht.t trang cac gia trj sau.+ Gia tri 56 sach;

c6 phieu b, <tinh chi giaa + M~nh gia;11 dich, ha~c hllY ni~m y~t ha~c + Gia thea ph liang phap nOi tx) clla to chuc kinh daanh

hllY dang ky giaa dich chl1ng khaan

Tuc la: Max (Gia trj 56 sach, M(lOh gia, Gja xa:c <tinhthea phlfO'ng pMp nOi bO)

80% gia: trj thanh Iy clla cO phj~u <to (gia cO phi~u dllOOc

C6 phieu clla t6 chuc trang chia da t6 chl1c gia' lh~, pha san COngb6 ha~c gia trj 5612 tlnh tr~ng giai th~, pha san sach) t~i ngay t~p bang can <tbi k~ latm gan nhM, ha~c

gia thea quy <tjnh nOi bO clla t6 chlic Kinh daanh chlingkhaan,

•••I.•'.••••••••••••••••••••••••••••

CONG TY cO pHAN QUAN LY QUY HUNG VI~TL9.12A, ttmg 9. 16a nha Vincom Center, 45A Ly TI)' Tro09, PhU'ang Ban Nghe, Qu$n 1,Thanh ph6 HO Chi Minh, Viet Nam

BAN THUYIT MINH BAo cAo TV L~ AN TO N TAl CHINH (c~p theo)T<;lingay 31 thang 12 nam 2017

Dcmvj:VND

8

IT LOfi tai san Nguyen lAc <!inh gia giao djch tren thl trU'6'ng

La gia trj 16'nohM trong cae gia trj sau:

+ Gia trj s6 stich;

+ Gia mua/gia trj vOn gop:13 c6 ph~n, ph~n v6n g6p kMc + Gia thea quy dinh "Oi b(l ella t6 chlrc kinh doanh

chiJ'ng khotm.Tvc 13: Max (Gia tM sO stich, Gia rrualgitl trj vOn g6pGia thea quy d!nh nOi b(l ella t6 chCrc kinh doanh chlingkhoan)

Ou91CO phitu ella C6ng ty (du hI chlrng khoan- Gia d6ng eLra ti;!i ngay giao dich ga.o nha.t ngay tin~toan;'4 Cuy d6ng O<;lichUng/Quy ETF - Trl1ang hQ'p khOng c6 giao djch nhi~u han hai (02)tuan tinh dim ngay tfnh totm ItI: NAVf1CCQ tai ky baacao Q3n nhat tmac nQav tfnh toan .

Quj tMnh vi~n/Quy ma/c6 Gia tn tai san rang NAV tr~n mOt <tan vi phan vbn15 phi~u clla COng ty d~u tlf g6p/dan vi chung chi quy/c6 phi~u l~i ky bao cao gan

chling khoan pMt Mnh ri~ng nhat trlf6c ngay tfnh toanIe16 Cac trU'ang hqp khac rrheo quy dlnh nOi bO clla t6 chCrc kinh doanh chCrng

khoann.i san cO djnh

17 Quyen sfr dl,mg dat.. Gia trj duqc xac dinh bai t6 chlrc <t!nh gia dOC I$p do tbchCrc kinh doanh chCrng khoan lila chon

Nha Clta/vat kie!n truc bao Gia trj dlfqC xac djnh ooi t6 chCrc dlnh gia dOC lap do t618 g6m ca cac h~ng ml,lc xtJy chlic kinh doanh chling khoan lila chon/Ch, phi xtJy

dl,f'rg ca bim do dang :::ll,f'ngca ban do dang lOy k~

19 Cac trang thiet bi. may m6c, Gia tri con I~i clla tai sanphuanQ tie:n...

20 Cae tai san c6 dlnh khac Gia tri dU'qc xac dlnh boi t6 chlic dinh gia dOCI$p do t6chlic kinh doanh chling khoan Iva chon

Chllng khoan khac

Chling qll'y£m COdam bao do- Gia d6ng clia t~i ngay giao dich gan nhat ngay tlnhtoan;

21 t6 chli'c kinh doanh chli'ng- Gia mua (n~u chli'ng quyen cO bao dam ctura ni~mkhoan kMc pMt Mnhy~t) .

- Gia (theo a6ng ngoai tel x tY gia chuy~n a6i sangd6ng t~i llQay tlnh taan- Gia d6ng Clta t~i ngay glao dich g]m nhat ngay tfnhloan;- TrU'ang hoop khOTlg c6 giao dich nniell' han hai (02)tuan Unh dlln ngay tlnh toan, la gia trj Ian nhat trong cac

22 c6 phi~u niem y~t tren th! ia tri sall'trU'ong mr6'c ngoai + Gia tri 56 sach;

+ Gia mua;

+ Gia xac dlnh theo phU'O'ng pMp nOi bO clla t6 chli'ckinh doanh chli'ng khaan,

Tlic la: Max (Gia Iii 56 sach, Gia mua, Gia xac d!nhthea phU'ang phap nOi bO).

•••••••'.••••••••••••••••••••••••••

CONG TY cO pHAN auAN l Y auy HUNG VieT19-12A, 1309 9. toa oM Vincom Center, 45A ly Til Trong, Phuong Ben Nghe, Qu3n 1,Thanh ph6 HO ChI Minh, 'Ii$1 Nam

BAN THUY~T MINH BAa cAo TVle AN ToAN TAl CHiNH (Ti<\pthea)T<;Jingay 31 thang 12 nam 2017

OO'n vi: VND

9

10

Gia trj rui ro thanh toan

Gia trj rui ro thanh tOBn la gia trj tllang ung v6'i mlrc c3(ltOn that cO the xay ra ",hi c30itackh6ng the thanh IOBn c3ung han h08C chuyt\n giao tai san c3ung thea cam k~t Gla trj ruj rothanh to~m c311Q'CXBCt3!nh khi ket thUc ngay giao dlCh cua cae hop c30ng,giao dleh nhlJ' sau:

Gia tri rui ro thanh toan trU'6'c thai han nh~n chuyt\n giao chting khoBn, h~n va thanh Iy hQ'p(l'Ong,c3l1OOcxac c31nhnhU' sau:

)

Ii.\\

,HM

Dan vi: VND

Gia trj tal san ti~m lm rui rax thanh toan

Gia trj rui ro thanh He 50 rui ra thanh toan Iheotoan trlJ'6'e thoi han = t36i lacthanh toan

Nguy~n lac xac t3!nh rui ro thanh toan Irlloe thai han tr~n c3tly c311Q'Cap dl,lng cho cae hQ'Dc30ngsau (l'ay:

Tihn gui COky han tai cac 16 Chlrc lin dl,mg; cac khaan cho vay c36i v6'i cae t6 ehue, canhan kMe;

HQ'p c30ngvay, mlloon C1l1ng kh03n phu hap voi quy c3inheua pMp lu$t

HOOp(l'Ongban COcam ket mua lai ehting khoan phu hQ'p v6'i quy c3!nheua pMp lu~t;

Hoopc30ngmua COcam ket ban lai ehting khoan phu hQ'p v6'i quy c3!nheua pMp lu~t;

HQ'pc30ngeho vay mua ky quy chung khoi!ln phu hOOpvoi qu)' c3!nhcua pMp lu~t

Cae khoan phai thu, cae khoim phai thu khae va t3i san cO kt-ae tiem an rui ro thanh toan

Gia trj rui fa thi trU'6'ng tAng tMm

Gia tr! rui fa thi trvang cua m6i Uti san xa.c dinh thee quy c1jnh Iren day se phai di~u chinh tfln9tMm !reng trllang h<;rp16 chLrC kinh doanh chLrng khoan "au III qua nhi~u VaG tai san (16.n90<;3iIn) chling khoa.n <1anglrong thai gian baa lanh pM! Mnh thea hinh thlic cam k~t chacchan, Irai phiAu Chinh phD, Irai phiAu l1U'Q'cChlnh phu baa lanh, Gia Ifj rui fa c1l1O'Ct1i~u chinhtang thea nguyen tac sau:

Tang tMm 10% trong trllang hOOptOng gia trj cua khoan c3c\utll vao c6 phi6u va trai phi~ucua mOt to chl1C chiem tv tr~n 10% c3en 15% vOn chu 56" hCru cua to chl1c kinh doanhchung khoan;Tang th~m 20% trong trllong hooptOng gia til cua khotm c3auttl vao c6 phi~u va trai phieueua mOt to ehuc chiem tv tr~n 15% c36n25% vOn ehu 56" hCru eua to ehue kinh doanhehling khoan;Tang tMm 3C% trang trllong hOOptOng gii!l trj cua khoan c3autll v30 c6 phieu va trai phi~ueua mOt to ehuc chiem tu tr~n 25% tr6" I~n vOn chu 56" hCru cua to chuc kinh doanheh(rng khoan .

COng ty phai c3i~uehinh tang th~m cae khoan c6 tuc, trai t(rc, gia til quy~n llU c3Ain~u pMtsinh (c36iv6'i chung khoan) ho~e IAi cho vay (136,v6'i lilm gui va cac khoan Illang (l'llang ti~n,COngCl,lehuyt\n nhllQ'ng, glay to' co gia) vao gia tai san khi xac c3!nhgia til rui ra thi tn.rang .

CONG TY cO PHAN QUAN LY QUY HUNG VI~TL9.12A, t~ng 9. tOa nha Vincom Center, 45A ly Tt)' TrQng, PhlJ'6'ng B~n NgM. Quan 1,Thanh ph6 H6 Chi Minh, Vi~t Nam

BAN THUY~TMINHBAo CAOTI L~ AN ToAN TAl CHiNH (Ti~plheo)n,li ngay 31 thang 12 nam 2017

H~56 fui fO thi trU'trng

H$ 56 fui fa thi trU'ang l!U'Q'Cxa.c l1lnh cho tlfn;J khoan muc Uli san thea quy l1inh ella ThOng III87 l1U'Q'clrlnh bay (] Thuy~t minh 564 .

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, 1

Ht s6 rui ro thanh toan theo thai gian dU'Q"Cquy djnh t,i Th6ng hr 87 nhU' sau:

Thai han thanh toan/nMn chuyen giao chting khoan theo quy dlnh v~ chung khoan pMi sinh(d6i v6'i chvng khoan pMi sinh), la T+2 (d6i 'I6'i c6 phieu niam yet), T+1 (d6i •••6'i trai phieunil!m y~t) ho~c T+n (doi '0'6'1cac giao dich th6a thu3n ngoai he t'l6ng giao dieh trong n ngaythea th6a Ihu3n cua hai Mn)

0,1~NH~

1~1'Il0

~

I

1

Dan vi: VND

Gia trj tai san bern an rui fO

x thanh toanGia trj rui fO thanh HEls6 rui fO thanh toan theatoan qua thai h.;m = thai gianthanh totm

TT Thai gian qua h{tn thanh toano chuy n glao chling khoan

Tlr 0 (jim 15 ngay sau thai hCilnthanh toan, ehuyen giao chli'ng khoan 16%

2 HI' 16 den 30 n ay saw thO'i hCimthanh toan, chuylm giao chling khoan 32%

3 (r 31 d~n 60 n a sau thai han thanh toan, chu ~n giao chung khoan 48%

T(y 60 n a tr& Ian sau thai han thanh toan ehu ~n iao chtin khoan 100%

Gla trj tal san tl6m !n rul ro thanh toan

Gia til tal san ti~m fin rui ro thanh toan trong hoat (j(lng vay, cho vay chli'ng khoan, glao djchky quy, giao dich mua ban lai.

Ht s6 rul fO thanh toan

STT Oi tac thanh lotm cho t6 chCFckinh doanh chCFng khoan • sO nU fO

hanh toan

hinh phu, cae t6 chtrc pMt Mnh dllQ'c Chlnh phu baa lanh va Ngtln han~, rung lIO'ng cae OllOC thuOc kh6i OECD; Oy ban NMn dan tinh, tMnh ph 0%JU'Cthu(lc Truno U'O'no;

(] Giao dich Chlrno khoan, TrunQ tam lU'u ky Chl1nQ khoan: 0,6%

6 chlrC tin dl,mg, t6 ehlrc tai chlnh, t6 chLrC kinh doanh chlrng khoan tMnh3 ~p & cae nu6'c thUl:>ekh6i OECD va cc h$ so tin nhi(lm dap Lrng cae di~u 3,2%

ki~n kMc thea auv (j!n'l n()i b(l eua to chue kinh doanh ehlira khoan;

6 ehLrc tin dVng, t6 chlic tai cninh, t6 chli'c kinh doanh chli'ng khoan tMnh

~~p ngoai cae nU'O'cOECD; ho~e tMnh 13p tai cae nU'O'cthuOe kh6i OECD va 4,8%hOng dap ling cac di~u ki~n kMc theo quy dinh nOi bO ella t6 chtic kinhoanh chtina khoan;

5 6 chli'c tin dc.mg, t6 dllle tai chinh, to chvc kinh doanh crvng khoan tMnh6%3p va hOCiltdOno tai Vi(lt Nam;

~ Cae t6 ehvc, ca nMn kMc. 8%

CCNG TY cO pHAN QUAN LY QUi' HUNG VieTL9-12A, tang 9. 16a oM Vincom Center. 45A ly Tlf Tro09, Phl1:)ng B~n Nghe, Quan 1,Thanh ph6 HOChi Minh, Viet Nam

BAN THUYET MINH BAo cAo TV Le AN TOAN TAl CHiNH (11l!ptheo)T~i ngaV 31 tharg 12 nam 2017

Obi vai cae khoan phai thu qua hGln,chung khoan chl1a oMn chuyen giao 13ung h,;ln, ke cach(yng k'1oan, ti~n chU'a nh~n dlfQ'C tiJ' cae hop dOng nOi trlm, gill trj rui ro thanh toan qua thaihi;ln dllOc xac (j!ntl thea nguy~n t,k sau'

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12

nrac thai h<;ln nMn thanh 0oan

Tnrang hqp tai san baa c1amcua kMch Mng khOngc6 gia tham kMa theo thj (nrang, thidLtqc xac c1inhthea quy d!nh nOibOcua to chlic kinh doanh chung khoan.

Gia tri tai san ti~m an rui ro trong hoat c10nggiao djch cnling khoa.n:•,

,,

)

Dcmvj:VND

Gia.trj thi tnrang cua hqp d6ng (trong trLtang hqp gia.thitman tha han ia iao dich

Gia tq thi tmang cua hqp d6ng (trong trLtang hqp gia thichuy~n tman tha han ia iao dich

o tron tr.ran hq ia thi tnran cao han ia iao dich

au thai h<;lnnh~n thanh toan

au thai h<;ln nMniao chling khoan

o tron trLtan hq ia thi tman cao han ia iao dich)

• OOi vaj cac giao dich mua chlrng khoan (WIn mU3 fa 16 chlic klnh doanh chilokhoao hoac khach han cua to chlic kinh doanh chlin khoan

rLrac thai h<;lnnMn chuy~n 0iao chlrn khaan

Thai h<;lnthanh toan/nh~n chuyen giao chlrng khoan theo quy c1lOhv~ chung khoan pMi sinh(dOivai chlrng khoa.npMi sinh), 13 T+2 (c10iv6'i cO phi~u nil!lm y~t), T+1 (dOi v6'i trai phieuni~m yet) ho~c T+n (dOivai cac giao d!ch th6a thuM ngoai h~ thOnggiao dich trong n ngaytheo th6a thu~n clla hai Mn),

hc)i ian Gia tf Uti san ti6m an rui ro

- OOi vai cac giao djch ban chli'ng khofm (blm ban la to chLFc kinh doanh chlingkho8n ho,c khach hang cua t6 ch(re kinh doanh chling khoan trong ho\'t dQng m6ilri

IT oal hinh aiao dich GI.titri tai san tl6m jn rtil ro thanh taan

1 iemglii cOky han, khoan tien cho yay TO~1nbOgia tfj khoan cho yayhOnaco Uli san baa dam

he yay chlrng khoan Max{(Gia Ifj thi trl10ng cu~tClP dOng - Gia Intal san bao ~am (n~u 00», 0

3 ay chCrng khoan Max{(Gia tfi tai san baa dam - Gia tfj thj Imongcu. h<;7o~6no I, 0\

O'P dOngm:.Jach(mg khoan c6 cam ke Max{(Gia til hoopdOng Unh thea gia mua - Giaan l<;Ii tri Ihi troong ella hoop00n9 x (1 - H~ s6 rul ro

Ihi tnrlma»,ell

Q'P(l'On9ban chCrng khoan ce-cam k~ Max{(Gia tri thi tnrang ella Hqp dOngx (1 - H(!nua lai 56 rui fa thi tnrang) - Gia In hOOp dOngtinh thea

ia bilnl.Ol

O'P c10ngcho yay mua ky quy (cho Max{(sOdLtnq - Gia tri tai san bao c1am),O}hach hang yay mua chlr'ng khaan)/Cach6a thu~n kinh t~ CO cunQban chflt

SOdLt nq baa gOmgia tq k'lOanyay. lai yay va cac la<;liphi .

CONG TV cO pHAN auAN LV auv HUNG VieTL9~12A, tang 9, tea oM Vincom Center, 45A ly TV' Troog, Phuong B~n Nghe, Qu3n 1,Thanh ph6 HO Chi Minh, Vi(!t Nam

BAN THUV8 MINH B 0 cAo TV Le AN TOAN TAl CHiNH (TMlp lheo)Tl;Ii ngay 31 thang 12 nam 2017

•••••••,.••••••••••••••••••••••••••

.'

Oan vi: VND

" ,, IGia In Uli san dU'Q'cxae d!nh thea quy dinh eua ThOng tU' 87 dl1Q'Ctrlnh bay & Thuyet minh 50 'r/3. '

Gia trj Uli san baa dam = Kh6i lU'ong tai san*Gla tai san*(1 - h$ 56 rui ra thi trl1O'ng)

Giam trlr gia trj rui ro thanh toan

Gia tri rui ro thanh loan phai dU'O'edi~u chinh tang tht!m trang cae tnlO'ng hQ'p sau:

a) Tang them 10% trong truang hop git! tri khaan eho vay d6i v6'i mOt t6 chfrc, ea nMn vanhOm to chlic, ca nMn lit!n quan (neu CO),chi~m tll 10% tai 15% vOn chu sa hti'u;

b) Tang them 20% trong tmO'ng hQ'p gia tri khoan eho vay d6i vai mOt t6 chlic, ca nMn vanhOm t6 ehlie, ca nMn lit!n quan (n~u CO),chi~m ttl 15% l6'i 25% vOn chu 50 hCru;

c) Tang them 30% trang tHrang hOOpgia tri khoan cho vay dOi vai mOt to ehfrc, ca nMn vanhOm 10chlic, ca nhan Iit!n quan (neu cO), ehi~m tll 25% vOn chu 5& h:iu tra It!n.

He 50 rui ra thi trU'ang dU'oe xae dmh thea quy dinh eua ThOng tu' 87 duoe trlnh bay a Thuy~tminh 56.:

Gia trj tai san baa 118mdU'oc giam trit dU'oc xac dlnh nhl1 sau:

a) D6i tac, kMch hang cO fai san baa dam ltllfc hien nghia vu cua mlnh va tai san baa damla ti~n, cac khoan tU'O'ng dU'ang ti~n, giay to' cO gia, cOng CI,Jchu)~n nhU'Q'ng trim thitrllong ti~n I~, chling khoan ni~m y~t, dang ky giaa djeh trt!n So Giao dieh Chung khaan,Irai phi~u Chlnh phu, trai phi~u dU'Q'cSOTaj chinh baa lanh pMI hanh,

b) TO chtrc kinh doanh ctung khoan COquyl!n dinh dO<;lt,quan Iy, SLY dl,lng, chuyen nhU'Q'ngtai san baa dam trang trU'O'nghQ'pd6i tac khOng thi,J'Chien n~hTaVl,l thanh toan dlty du vadung thai h<;lnda th6a thuan t<;licae hQ'p dOng

13

Giam triP gia trj Uti san tiim An riJi ro thanh toan

COng ty dlfO'C di~u chinh giam trLr phan gia trj tai san baa dam eua d6i tac, khach hang khixac l.1inhgia trl tai san tj~m an rui ro Ihanh toan quy djnh ~ikhoan 5, di~u 10 ella ThOng tLr 87trong lrLIong hOOpcae hO'Pd6ng, giaa dich nay dap ling dlty du cac dl~u k~n sau:

Gill trl riJi 1'0 hO\lt dl)ng

Gia tn rui ro ho;;!.td(:ng la gia trj tU'ang ltng vai mltC dO tOn thltt COthe xay ra do Illi ky thU$t, Illihe thOng va quy trlnh nghi$p Vl,l, 16ican ngl1ai trong qua trlnh tac nghi$p, ho~c do thi~u vOnkinh daanh pMt sinh tit cac KhoflO chi phi, III tv ho;;!.tdOng dltu tll, haac do cae nguyt!n nMnkhach quan khae,

Gill tri Ui sim tiAm jn riJi 1'0 thanh toan

Rui ro hO<;ltdOng clla t6 ehllc kinh daanh ehl1ng khoan dU'Q'cxae dlnh bang 25% chi phi duytrl heat dOng eua 16ehlte kinh doanh enllng khoan trong vOng ml16'i hai (12) tMng Ii~n k~ Ilnhtai lhang gan nhal, hat;le 20% v6n phap dlnh thea quy dinh eua pMp 11,1$1,tuy IhuOc vaa gia trinao 16n h011

CONG TY cO pHAN OUAN LY OUY HUNG VI~TL9~12A, tang 9, tOa oM Vincom Center, 45A ly Tv Trong, Phl16'ng B~n Nghe, Qu~n 1,Thanh ph6 HOChi Minh, Vi~t Nam

BAN THUYET MINH BAo cAo TV L~ AN TOAN TAl CHiNH (Tiep theo)Tai ngay 31 thang 12 nam 2017

Gia trj Ui san ti~m an riJi ro thanh toan

Gia trj tai san li~1"1 an rui ro thanh to~m d6i v6'i cae khcan phai thu, trai phi~u da l1ao han, caecOng CI,lnq da CIao h.;m: 1£1git! trj khoim phai thu Unh thea m~nh gia, ce)ng th~m cae khoan laichU'a dl1O'c thanh toan, chi phi c6 li~n quan va trli' di khoim thanh totm l!3 thl,l'c nh$n trU'6'c d6(neu cO)

•1 •••••••••••••••••I.

•••••••••••••

14

4. GIA TRI RUI RO THI TRl1C1NG

Chi phi duy tfl hO<;ltching cua 16 chile kinh doanh chl1ng khoan dllO'c xac dinh bang tOng chiphi pMt sinh trong nam, trlt di:

a) Chi phi khau hao;

b) 011phOng Qiam gia dttt. III ngan h,;m;

c) DI,J' ph6ng giam gia dttu ttl' dai han,

d) DIJ'ph6ng phai thu kh6 "OL

£>ern vj: VND

CONG TY cO pHAN auAN LV au'! HUNG VI~T19-12A, tang 9. lOa nha Vlncom Center, 45A Ly TV' Trong, PhU'ang elm Ngh~, au~n 1,Thanh oh6 HO Chi Minh, Viet Nam

BAN THUY~ MINHBAo cAo TV Le AN TOAN TArCHiNH (Tieptheo)Tai ngay 31 thang 12 nam 2017

Cote h,ng mlclc"au tll' -m.o rui rol QUY rnO rut ro Gill rillro

1(11 '1~ 131-T1iXi21I.Til" vii de thoin tl'O'ng (lU'O'ngt1'nl c6na.clJ tt!l.tru'C7ng tl n tt -1 Ti~n m~t (VND) 0% 9.377.315653 -2 cae khoan tllang dl10ng Mn 0% 7.772582.391 .3 Gi3y to' c6 ~ia, cOng CI,Jchuyen nhl1O'ng Iren 0%thj tnrcl'nQ Ii n Ie . .II. Ch""g khoan nQ' .

Tr.l1phi u chlnh phu .4 Trai ohi u Chlnh ohu khOna Ira I~i 0% . .

Trai phi~u Chfnh phu tra lai sutl.t euOngphiAu: Trai phiAu Chlnh phu (bao gOm eOngtrai va trai phiAu eOng trinh CIa phat Mnhtnroe c!ay) Trai phi~u Chinh phu cae nlloe

5 thuOe khOi DECO ho~e CllIO'Cbao lanh bai 3% . -Ollnh phu hoae Ngan Mng Trung liang euacae nlloe IhuOc kh6i nay, Trai phiAu CllIO'CpMI Mnh bai cae to ehli'e quOe t~ IBRO,ADS, lADS. AFDB, EIS va EBRD

til• Tral p'hl6u lIoa_"h not'iitp. .Trat phi~u nit!m y.~1cO thai gian CIaoh~n COn

6% - -1<;1,dlloi 1 Mm, k~ ca trai phi~u ehuy~n ClOiTrai phit!u nillm ye! COthai gian CIaoh~n tlr 1

10% . -6 ClendLfOi 3 nam kll ca trai chiAu ehuvlln Cloi

Trai phit!u nit!m yt!.t co thai gi~n CIaoh~n tv 3 15% . -to; dll6'i 5 nam ke ca trai chillu chuvlln ClOiTrai phi~u nit!m y~t cO thai gian CIaoh~n tlr 5

20% .nam tra It!n, kl! ca trai ohi~u chuvlm Cl6i .Trai phi~u ~hOng.nit!m yet cO thai gian CIaoh<;!n COn I~i dll6', 1 nam, kll ca lrai phi~u 25% . -chuven ~6iTrai phieu khOng niem yet c6 thai gian CIaoh~n tlr 1 CI~n dLfoi 3 nam, kl! ca trai phieu 30% - .

7 chuven ~6iTrai phi~u khOng nit!m yet c6 thai gian CIaoh~n tlr 3 CI~n dLf6'i 3 nam, kll ea trai phi~u 35% . .chuyl!n ClOiTrai ph~t!u khOng ni~m )Ill! co thai gian CIaoh~n t(r 5 nam tra It!n, ke ca tr;~i phieu ehuyen 40% - .~6i'"'v. CO"iihl u 321.112.500

8 «0 phi~u phOthOng,c6 phi6u vu ~ai cu. c.3Cto chli'c nit!m y~t tc;Ii Sa giao djch chl1'ng 10% 3211.125000 321.112500khoan Thanh ohO HO Chi Minh; ehli'no chi

••••••••••••••••••••••••••••••••••

CllIch,ng m•••e diu t" • nJlro aUYiii6 rUlro GI'lifrUl ro11 1.12 3"'-/11!/2

quy ma9 C6 phi~u ph6 thOng, e6 phieu uu ~ai eua cae

to chuc ni~m yM ti;li Sa giao d!ch chCrng 15% - -khotm Ha NOi

10 CO phi~u phO thOng, cO phi~u uu ~ai caec~ng ty dai chung chU'a ni~m yet, l,1ang ky 20% - -aiaa d,eh aua h~ th6na UoCom

11 C6 phi~u ph6 thOng, c6 phi~u uu ~ai eua caecOng Iy d.;li chung d~ dang ky lU'u ky, nhU'n~chU'a nil!m y~t ho~ dang ky giao d ch; c 30% - -phit!lu daflQ trang c.10'! pha! hanh h~n l.1auIPO'

12 CO I hil!u cua cae cOna Iv "<;Ii chunQ kMc 50% - -V. CfilmQ ctii qui: l"u h, chling IHioan -13 Quy c:1ai chung. baa gOm cOng ty d~u hI 10%

cntrna khoan c1i;1ichjna - -14 Quy thanh vil!n, cOrg ty d~u 1U'chli'ng kho.an 30%

riaria Ie - -llV:1. ChUong.l5hoalJ:"'bl.h'lJ che:-glao i::tlcti -

15 Chltng khoan bj 4lm nglrng giao d;eh 40% - -16 Chling khotm bi huy ni~m y~t, huy giao dieh 50% - -II. C "" kho n ~ c 2.I28.l44.000

19 CO pMn, pMn vOr gOp va cae IO<;li ehLi'ng80% 3.410.930.000 2728744000khoan kMe

20 Cae tai san dflU hI kMe 80% - -VIII. Rid ro ting th6m 60 .093.000

Ma chlrng khoan MlPc tang th6m Quy m6 rui ro Gia trl rui ro1 CO phi~u COng ty CP oau tu xay 10% 3410930000 341093000dvng Chanh Ph" Hoa (CPHACo'A. TONG GIA TRI RUI RO THI TRU'ONG IA= I+II+III+IV+V+VI+VII+VIIII 3.390,949.500

••••••••••••••••••••••••••••••••••

CONG TV cO pHAN auAN LY auy HUNG VieTL9-12A, I~ng 9, t6a oM Vlncom Center, 45A Ly TV' Trong, Phllcmg B~n Nghe, Qu3n 1,Thanh ph6 HO Chi Minh, Vi~t Nam

BAN THUV£T MINH BAo C 0 TV Le AN TO NT I CH NH (Ti~p theo)T~i ngay 31 thang 12 nam 2017

Don vi: VND

15

"'"-'• cPK

••••••••••••••••I.•••••••••••••••••

C6NG TY c6 pHAN auAN LY auy HUNG VIETL9.12A, tang 9, loa nM Vincom Center, 45A ly TV Troog,Phlfang Bf!n Nghe, Qua" 1, Thanh ph6 HO Chi MinhBAN THUvET MINHBAo cAo TV LE AN ToAN TAl CHiNHT<;Iingay 31 thang 12 nam 2017

5. GIA TRI RUI RO THANH ToAN

La,i hinh giao dichI Gia lrj rul ro T6ng gil trlI 111 I f21 1131 I 141 I 15\ I 16\ nil ro

I. Rui ra trooc thai h;1n thanh toan 227.570.2001 Tilln gLtiky han va cae khoan ilF.l cho

vay kMng c6 tili san baa dam va 7.019.000 156.000.000 64551.200 227.570.200khoan .~~a~Ihu ILrhO;;l1cj(lng giao dlchva nnhi V" kinh doanh chlrtln khollnC~.~nvay chling khoanl Cae thea

2 thu n kinh t~c6 cunn ban chatVay chlmg khoanl Cae lhoa lhu~n

3 kinh t~00 cunn bim chal4 Hoop~g mua chl1ng kholln c6 cam

kill ban Iqi5 Hoop dOng bitn ch.rog khoan c6 cam

kill mua li,lilCae thca lhu$n kinh 16 c6CllnObim chal

6 Hoop d609 eho yay mua ky quy (chokMch hang yay mua chungkhoan)/Cac thaa lh~n kirh l~ c6dma bim chal

J!:. R.ji fO aua thai han thanh toanHe 86 rill ro Cuv mO rill fO Gla trl rill roThai gian qua h,n

1 0-15 ""au sau lhai h"'n lhanh loan, chu"lm niao chl1nn khoan2 16 30 nna" sau lh6'i h"'n lhanh loan chu"~n niao chl1nn khoan3 31 - 60 nr'~y sau thai hi;1nlhanh loan, chuyAn giaa chlinn khoan4 Tlr 60 nnay tra diIll. Rui fO tann thilm---'-;;"uc61T Chi tilt tOi timg khoan vay. tal timg d6T tac - rMlI'c tling thilm I Cuy mO rill ro Gia tri rili TO

~ir ky tvln t;r ACB 10% 2.600.000.000 260.000,000B. TONG GI TR RUI RO THANH TOAN 8=1+11+111 487.570.200

(1) Gia trj rui ro thanh toan d6i 'Ioi Chinh phu, cac t6 chlic pMI Mnh dlfQ'C Chlnh phu bao lanh,80 Tai chlnh bao lanh, Ngan Mng NM nlfac, Chinh phu va Ngan hang Trung U'ong cacmroc thuOC kh6i OECO; Uy ban NMn dan tinh, Ihanh ph6 tn,rc thJOc Trung U'ang,

(2) Gia trj rui ro thanh toan d6i vai So Giao dich Chung khoan, Trung lam Ll1u ky Chlingkhoan,

(3) Gia tri rui ro thanh toan d6i vai t6 chlic tin dl.,mg, t6 chlic tai chlnh, to chlic kinh doanhchling khoan dlfQ'C tMnh I~p (] cac nU'oc thuOc kh6i OECO,

(4) Gia tr; rui ro thanh loan d6i vai t6 chti'c tin dung, 10 chlic tai chinh, t6 chlic kinh doanhchung kr08n dlfl;fC tMnh I~p ngoal cac nU'ac lhuOc kh6i OECQ,

(5) Gia trj rui ro thanh toan d6i vai t6 chlic tin dl,mg, t6 ch(rc Uli chlnh, t6 ch(rc kinh doanhchvng khoan tMoh I~p va ~t dOng t(ili Viet Nam .

(6) Gi8 trj rui ro thanh toan d6i vai cac to chvc ca 1Mn khac .

16

ING

'VI:HI'"Aoc'hrJ

VOn kha d\JngSTT NOI DUNG VOn kha dlJng Khoan ghlm Khoan 1;\09

triP them(1 ) (2) (3)

A NguOn vOn1 VOn chu So' hCfu khOng baa gem cO pMn U'u

25.000.000.000(Jai ho~.m fai (06u c6)2 Th~ng dv v6n 06 ph~n khOng bao g6m 06

phlin lIU dai hotm lai (06u co)3 C6 phi6u quy4 Quy dl,J' trO' bO sung vOn l1i~u r~ (n~u cO)5 Quy dtlu hI phat tri~n (n~u cO)6 Quy dl,1 phOng tai ehfnh va rui ro nghi~p VI,J

7 Quy khae thu~ v n ehu so hO'u8 LO'inhut!, sau thu ehU'a pMn ph i 181.7761149 SO dll dl,1 phOng SJY giam gia tri tai san 9.700.00010 CMnh r~eh l1anh gia 1<;1itai san cO I1lnh11 CMnh r~ch ty gia h6i l10ai12 Cae khoan nO'cO th~ ehuyl!n 116i13 Toan ph:'n giam l1i hoae tang tMm eoa cae

9700000 31.918.750ehvng khoan t<;lichi ti~u l1au tootai ehlnh14 VOn khae1A T6NG 25.213.694.864B T:41isan ng~n hfnI Tien va cac khoan tuung duung tien

" Ccte khoan dau tU' rai chinh ngsn h~n1 Dau toongan h<;ln

ChUng khotm Mm An fui ro thi tflJ"Ong theoquy dlnh t;;li KhoBn2 DiGu 9Chung khoan bi giBm trif kMi vdn khB d(lngtheo quy djnh t(ii KnoBn 5 D,'tw 6

••••••••••••••••••••••••••I •••••••••

CONG TY co pHAN QUAN LY QUY HUNG VIETL9~12A. t~ng9, t6a nM Vincom Center, 45A ly Tv Trong.Phvang B~n NghO, Qu~n 1. Thanh ph6 H6 Chi MInhBAN THUY~ MINH BAo cAo TY LE AN ToAN TAl cHiNHT~i ngay 31 tMng 12 nam 2017

6. GIA TRI RUI RO HO•••T DONG TiNH TRONG VONG 12 THANG

STT Chi tieu

TOng chi phi ho~t d(mg ph:.t sinh tron9 v6ng 12 thang tinh dAn thang12 n.im 2017

II Cae khoim giam trlP kh6i tOng chi phi1. Chi phi kh3u hao2. DV phang giam gia l!c\u Ill' chCrng khoan ng:m h~m

III TOng chi phi sau khi giam trlF (Ill = I • IIIIV 25% TOng chi phi sau khi giam lril (IV = 25%'111)V 20% VOn phap dlnh ella COng ty

C. TONG GIA TRI RUI RO HO •••T DONG (Max {IV, V))

7. BANG TiNH VON KHA DVNG

c=J KhOng ap dung cho mt)c (lich I~p baa cao tf Ie an toan tai chlnh

Gia tri

3.102.836.152

(389.604.061 )1'3.992.764

(503596 825)3.492.440.213

873.110.0535.000.000.0005.000.000.000

17

in'TH':1 PIIMI

••••••••••••••••••••••••••••••I.!! •

••

CONG TY cO PHAN QUAN LV QU? HUNG VloT19~12A tang 9, t~aoM Vincom Ce1ter, 45A Ly Tv Trong,Phvang B~n Nghe, Qu~n 1, Thanh Q_h6_H_6_C_h_'M_'_"_h _BAN THUYET MNH BAo cAo TV Lo AN ToAN TAl CHiNH Oon v, VNDTi;li ngay 31 thang 12 nam 2017

v6n kha dungSTT NQI DUNG

V6n kha dl.mg Khoan giam Khoan tangtrw them

(1) (2) (3)2 DI,J'ph6n;} giam gia dau tU' ng~n hi;lnIII Cae khoan phil; thu ngan h~n, he ca phs;

thu tli' hOilt dQng uy thac1 Phai thu eua kh8.ch hang

Phai thu ella khach hang c6 thai h.;ln thanhtatm c6n I~i t(r 90 19ay Ira xu6ngPhai thu ella khach hang c6 thai hi;ln thanhtoan c6n lai lr~n 90 ngay

2 Tra trllOC cho ngllai ban3 Phai thu ho<;!td~ng nghi(!p Vl,J

PMi thu ho~t dOng nghif:p V(J co thai hanthanh foan con fa; ttf 90 ngay rrO xu6,r'lgPMi thu hOi;lt dOng nghif:p VI,J c6 thai hanThanh tOBn con ff;fi tr{m 90 ngtJY

4 Phai thu nOi bO ng~n h<;lnPhBi thu nf)i bO co thai h~m thanh toan con l<;Jitu 90 ngay tra xubngPhBi thu nCi bC co thai h<;JnThanh toan con l<;Jitrt}n 90 ngay

5 Phai thu hoQt <10n9giao dleh ehling khoanPhtJi thu hO;;3tdCng giao dlch chung khoan cothai h;;3n thanh tcc1n con f<;Jitu 90 ngay tr&xu6nQPMi thu hoat df)ng giao dich chung khotm c6thai Mm thanh toan con l;;3itrt}n 90 ngay

6 Cae khoim phai thu khaeCae khoan pMi t,~u kMc co thai h(w Thanhtotm con I~i tif 90 ngay tra "1.u6fJgCae khoafJ phBi thu kMe co thai han Thanhtoan con I~i tren 90 ngay

7 DIJ' phOng phai thu ngan hQn kh6 <16iIV Hang t6n khoV Tal san ngan h{ln khae

1 Chi phf tra trl10e ngan hQn2 Thue GTGT <!l1Q'ckhau trir3 Thu~ va cae khoan phai thu nM mr6'e4 Tai san ngi:'ln hQn khae4 1 TQm CfOg

Tam ung co thai han hoan Ung tCt90 ngay tr&xu6nQTam (mg co thai hf)n hoan img tren 90 ngay 5000.000

42 Phai thu khae, tai san ngan h:;m kMe 18900001B T6NG 6.890.000C Tal san dai h,nI Cae khoim phai thu dai h{ln 166,981.9501 Phai thu dai hQn ella kMeh hang

PMi thu dai han cua kMch hang co thai hanthanh toan tv 90 ngay tr& xu6ng

18

VOn kha dyngSTT NOI DUNG

VOn kha d\mg Khoan giam Khoan tangtrlJ' them

(1) (21 (3)PMi thu da; han cua kMch hang cO thai hfJnthanh totm trGn 90 ogay

2 VOn kinh doanh (] don vi tn/e thuOc3 Phai thu dai h~n nOi bO

PMi thu da; h,;Jn n(Ji b(l co thoi han thanhloan fCr 90 ngay tro xu6ngPMi thu da; h,;m nCi b(>c6 thai h~m thanh toan(,{m 90 ngay

4 Phai thu dai h<ilnkhacPMj thu dai hr;m kMc co thOi han thanh totmtri' 90 ngay fro xutmgPMj thu da; han khac co thc'Ji han thanh toan

'6698' 950trGn 90 ngay

5 Dl)' ph6ng phai thL: dai h;;1n kh6 d6iII Tai san cO djnh 256.663.735III Bat di)ng san d;iu hI'IV Cae khoan d3u tU' tal chinh dili h{ln1 Dau tty vao cOng ty con2 VOn gOp !i~n doanh3 Dau tU' vao COngty h~n keto h~n doanh4 Dau tU' chLmg kho~n dai d~n

Chung khaan tiern an rui ro thi trU'&ng theoquy c1mhr~iKhoan 2 Di~u gChung khoan bi giam tn) kh6i vOn khB dl,mgthea quy c1inht~i Khaan 5Didu 6

5 C~c khotm ~au tlf dai h~n ra nlf6'c ngoai6 Dtlu tU' dai h~n kMc7 Dv ph6ng giam git! ~au hI tai chinh dai h~nV T.ii san d.ii h,n khac .

Chi phi tra trU'6'c dai h.;!:oT~i san t~u~ thu nh~p hoan l<;IiKy Cl1qc, ky quy dai h<;lnC~c chi Mu tai san bi coi la khoan n~O<;litr(rl<;libao cao tai chlnh nam ~a ~U'qc kl m toanrna khOng bi tinh giam trlr theo quy ~!nh t<;liDi~u 5

1C TaNG 425.535.685VON KHA DYNG =(1 Al - (1B) - (1C) 24.783.159.179

••••••••••••••••••••••••••••••••••

CONG TV cO pHAN auAN LY au? HUNG VloT19.12A, tang 9, tea nM Vincom Center, 45A ly Til TrQng,Phuong Ben NgM Qu n 1, Than~ h6 HOChi MinhBAN THUY8 MINH BAD CAD TY Lo AN TO N TAl CHiNHT~j ngay 31 thang 12 nam 2017

Don vi: VND

'9

KhOng cO St,t ki(!n quan trong nao pMt sinh sau ngay 31 tMng 12 nam 2017 y6u cAu phaidl1O'c dieu chinh hay thuy~t minh Irong baa cao Iy Ie an toan tai chlnh !ai ngay 31 lhang 12nam 2017 .

20

Dcmvj:VND

ng L6 Anh NgQc

KA toan TrU'6'ng

Sa Li Thj Kim Hoang

8. cAc sV' KIEN PHAT SINH SAU NGAv K~TTHUC KY K~ TaAN

CONG TY co pHAN auAN LY auy HUNG VIET19.12A, tAng 9, toa nha V ncom Center, 45A ly TV' Trong.Phl1O'n B~n N ,e Qu n 1 Thanh h6 H6 Chi MinhBAN THUV~T MINHBAa cAo TV LE AN ToAN TAl CH NHT~j ngay 31 thang 12 nam 2017

••••••••••••••••••••••••••••••••••