C6NG TY TNHH CHI],NG KHOAN ACB MIu !6 mTT.CTCKDh chi:41 MrDtllh Chi- P.D.I(io -Q.r - Tp.HCM Bd hinh thco T.tu s595/2008m-BTCDiln thotl: 5{.0{3.0t1 Fu: 54.08.092 ng}y 24 fting t0 n,In 2008 cr)a BO Tii Chinh

BANG cAN DOr rd mAN crUA NrtN De(Drrs dly dn)

Qui [I NIE20l{Tg,tsdr lo/U9n a

Ti.r siN MAS6

Thuy6tminh s6 cu5i qui 56 diu nnm

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N

{ - l Al sA\ :!Gi:,J HAN ( t0{Fr r(Ft2(F130+t40+150! 100 2,05E,906.463.9{9 2,163,145,706,719

Ti6n vi clc khoin tudrp ilusns ti6n lt0 2d1,400,733,765 171366,s2rJ261. Tien lll 24t.400.733.765 t7 L366.52t.3262 Cac khoan ruona aluona tidn ll2II. Cic khoin dlu tu ti'i chfnh nslin hrn ll0 25s.775,087.020 {00.252,279,971

l. Dau tu ncin han l2l 251 ,507 ,786,472 627.400,680,470

U. Du Dhdnq {iam eir.liu tl, nsen h4n ]]9 (t.7 32,699,452) 122 7 .148,400,4yIII. Cic khoin Dhii thu neln hrn lJ0 1.559.936.675.831 1.557.315.61s.C69

1 . Phdi thu cna khech henq lll 2.634.779

l. Tri truoc cho nqudi ban ]]2 7.378.176.080 1.877,39(.

l. Phai tnu n6i bo nsin han t3l t.137,856.996 r,018,730\0u0

1. Phii thu hoar .l6ns aiao dich chrims klo6n r35 134,016,038,346 152,429,594,6

5. CAc kho,n phei lhu khic li8 l.4l E,612,073,654 t,414,882,057,78\

t. Du phdns phrithu rsen htn kh6 ddi 139 (l,2r0,104.024) ( 15,922,l]6,130)

IY. HArnc 16n kho t10l. C6ne cu dunp c!l'. Tii sin neln hrr khic t50 1.793,967J33 J{:11,259,75.1I . Chi Dhi tni rrudc nsin han 5l t,190,920,E9E 546,55.1,225

5: I13,969,045 I16,810,696

l. Thue !d cAc khoan phai thu nhi nudc 5.1 33,499,394,832

L Grao dich mua bdn liiTrar phiiu Chini phn 57

5. Tdi snn nsan h?n khec 5E 189.077.390 48.500.000

B.I il s4\ D.it HA\ (200=2t0-22Gr240,250.260) 200 r52.r01.063.635 1r5.999.590,,1 I t

. Crc khoin Dhil thu dii hro 210

l. Phdi thu dAi han cna kh6ch htnq 2l I:. vdn krnh doanh o dsn vilruc lhu6c 2t2L Phnithu dei han n6i b6 213

t. Phiithu dii her khec ]IE5. qu Phdns phdi thu dai h kh6 doi 219Il. Tiisan cii d'nh 120 5{.558.707.900 50.:146.147.{63l. Tii sen c6 dinh hEu hinh 22t 54,069,842,801 50,441,372,414- Nsuyen ci, 222 E6.445.929,338 91.421.599.481

Gia Ei hao mdn Iny ke 223 (32.376,086.535) (40.980,227 .007',)Z. Tai sAr c6 dinl thuC Li chinh

Nsuyan sia 225Gi6 tri hao mon lEy ka 226

]. TAisdn co drnh vd hinh 227 488,865,097 4.774,989Nsuyen gie ll8 3,t23,445,196 2,537 ,629 .7 46

229 (2,634,580,699) (2,532.854,7 51)l. Chiphi dautu xey dlrns co bA. dd dare 2i0IU. Bit d6ns rin diu tu :{0

TAI SANMASO

Thuy6r56 diu nrm

k)

Nurillii 1rGid tri hao mor lny k€ 242

I\'. Ci. Lhoin diu tu!ii.hinh dAi hqn 250 377.607.807J28 371.S09.53.1.d76

I . Diu tu vilo c6nE ty con 251 50.000.000.000 50,000,000.000

2. Ddu tu valo conq ty licn ket,lien doanh 25:l. Deu tuchms khotu diihan 253 :00.000.000.000 200.000.000.000.Chime khor{t srn sens d€ bnn 251. Chtns khoan nim sit d6n nsirv dao han 255 200.000.000.000 200.000.000.000{. Diu tu daihan khac 258 I M.260.403.360 t44,260,403,360

5. D\r phbns giim siri daututeichinh ddi han 259 (16.652.596.032) (22.750.868.884)

v. Tti dn .lii h,n khi. 260 19,915,5.{8.107 2.1.0:13.908.175

l. Chi Dhi lni lrudc dai han t6l 1.241.091.204 2.072,781,272

2. Tni snn 6u€ thu nhap hoan ld 262 5,250,000.000

l. Tien D6D Oui h6 tro fiuh toan 16i 18,144,000,001 15,644,000.003

{. Taism daihe khac 168 550.457.:00 1.077.t21 .200

TONG CONG TAI SAN (270=100+200) 270 2.51 l,008,527.s84 2.609,145,2C?,t3J

:tGUON VON

$oi$

',\\ l/;;)^ - NO PHAI TRA (300=310+.1J0) 100 6.11.619.1{5.05E 9.{4.lEl.o7o.22iNo neiin hrn 310 633.619.1{5.05E 944,181,070,221

L Vay vn no neen han 3l I 500.000,000,000Z. Phei tri nquoi bio lt2 281,026.819 24,776,095jl. Nquin mua ori tian Eusc 3li 108 181 818

1. Thua vi clc khoao DhAi nOD Nhe nudc 31.1 19.212.443.114 2.95t,342.3735. Phai tri nsusi lao d6ns 315 9.049.7r2.500 9,707,.180,500

t. Chi phi ohii trii lt6 3,332.944.966 5.180.510.t l77. Phaire.gibO 317 142,200,000

8. C{c khoan phai tra" phai nop nsan h?n khic lt9 I64.298,E74,3E4 r8t.959,266.295

9- Phai hi hoal dons siao dich chuna khoan i20 413,114,213,000 238,0t 8.101,800

10. Phai ffi hOc6 hrc, s6c, vi hiTr6iphieu 321 2,658,485 ,447 3,309,047,069

I I. Phei ra t5 chtc ohnt hinh chrrns khoen 322

12. Pheitre Oui khen thucms, phnc loi 323

l3.Giao dach mua biri lai Tnii Dhi€u Chinh Dhn 327

14. Doanh ftu chuathuc hi6n nean han 128 r.399.061.010 810.545,771I 5 . DU phbng phal tr,i ngan ha, ll9

330I . Phe[ ra dALj han nsudl b5n lil]. PhdJ rni dnihan trol b6 332l. PhAI ra dii han khic 333

3345. Thua lhu nhap hoin laiphni tre 3356 Du phong trq cdp m;r viec lam 3367. Ds phong phni tra d han 337E. Doanh thu chua rhuc hien dai han ll8). Qu9 phet den kloa hoc vi c6nq ncha 31910. Dv phdng hii thu&ns ihi€t hai cho nhi ddu tu 359

B - vON cHU so Hitr (4oo=.u0+430) {00 1.87?J89J82.526 1,664.96,1.226.91'

l. V6n.hn sd hilu ll0 t.87rJ89J62.526 | .664,964.226.912l. v6n deu tucna chn sd hnu 4II t.500,000,000.000 1,500,000,000,000

TAI SANSO

Thuy6tminh

s6 diu nrm

L Thnne du v6n cO Dhan 412

l. V6n khac cua chn so htu 4ll+. C6 Dhiau ouv (' 414

5. Ch€nh lech danh sie bi di sin 415

t. Chenh lech ri qie h6i do6i 416

7. Out dAu tu phit Eicn 72.725,448,00E 12,012,672,446

B. oui du ohbns dichinh 418 93,34?,E48.Em 92,635,073,32E

) Oui thdc rhuoc vdn chu so hnu 419

I0- Loinhurn sau thu€ chua Dhan Dh6i 420 2 ,316,085,628 ll6,4E I,138

roN-G coNG NGUoN voN (.140=300+400) 110 2,51 1 ,008,527.584 2,609,1,15r97,13.3

NGUdI LAP

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Mlr 36 | B0lr- CTCX(Ba. helh thco TT 16 95/2008/TT-BTC

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CAC CHi TIEU NGoAI BANG CAN DOI KI ToANQuy III nnm 201.1

1. Tli sin c6 dinh thu6 ngoii2. vot lu, chlmg chi c6 gid nhon giit h0

3. Tli sin nhAn ky cuqc.1, Nq kh6 ddi iU rt ly

5. Ngori te c6c logi

6. Chrrng kho:ln ltIU ky

6.1. Ch[mg khodn giso dich

6.1.1. Chtrng kl:odn giao dich cta TVI-X

6.1.2. Chumg kloAn giao dich cia khdch heng trong nu6c

6.1.3. Chring khodn qiag dich c[a kiAch heng nudc ngoai

6.1.4. Chung kno6n giao dich cUa t6 chric LIrc6.2. Chri'DB khodtr t{m rguDg giloflf!6.2.1. Chung kho.in taJn ngrmg giao dich cia TVLK6.2.2. Chung kho6n tam ngrmg giao dich cia khdch trang trong nuoc

6.2.3. Chungtro6n tam ngrmg giao dich cia khdch hang nudc ngoai

6.2.4. Chrng kho6n t?m ngirng giao dich cua t6 chuc kh6c

6.3. Chlmg l(ho{tr cAm c5

6.1.l. Chrrng khoan cirn c6 cua TVLK6.J.2. Ching k}odn cim c6 cia kh6ch hdng trong nudc

o.l J. Chvng khoan caLn c6 cia khech hii,ng nu6c ngoai

6.3.4. Chrmg kioan cam c6 cna t6 chnc khric

6..1, Ch[mg k]orn trm gii]6.4.1. Chung khoAn t4m giI cia TVLK0.4 2. Chtng LhoiiLn tam git cua Urech hang iiong nudc

6.4.3. Chrmg khoen lam git cna kh6ch hang nudc ngodi

0.,!.4. Chrlng kloan tarn giI cua 16 chuc kidc

6,5. ChUmg kioio ch' thrnh to6n

6.5.1. Chtng klo6n chdthanh to6n bir tru cia TVLK

6.5.2. Chung kho,tn chd thanh todn bitricua kh6ch he[g tron8ju6c6.5.3. Chung kho6n chd lhanh toen bri tfli crla kh6ch hang nudc ngoei

00t

002

001

004

005

006

007

00t

009

0r0

0ll012

013

0t4

0t5

016

017

018

0t9

020

02t

022

023

024

025

026

027

028

029

030

031

t5,626,441,400,000

9,E75,506,?-30,000

64.179.040.000

9.5,11.900.870.000

269,126.620,000

E0,667100,000

20,000,000,000

5ru42,200,000

3_125,000,000

3,419,725,0E0,000

3.4t9,725,080,000

t5,774J58,I80,000

9J66,1 l 7,6.10,000

2r r.61.1.800,000

9.290,: Il.710.000

261.261. rf0.000

92,185,420,000

20,000,00]),000

1E,328J00,000D,E57,120,000

4,r84,524,660,000

6t?,500,9.10,000 68s,E0E,E90,000

2.15.069.510.000

1.5 t.1.100.000

lli_555.210.000

.

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233,953,{{0,000

555.:00.000

6.5.4. Chung kno6n chd rhanh toan cUat6 chtc ktrac

1t3-), tlL

ll

6.6. Chnng khoSn phong t6a chlrtl 032

0ll014

015

036

037

038

019

040

041

042

041

044

045

046

047

050

051

052

053

054

055

056

057

058

059

060

06r

062

063

064

065

066

067

06E

069

070

07t

072

073

6.6.1. Chfng kho6n phong lda chd nit cta TVLK

6.6.2. Chulng kho6n phong t6a chd r.it cia khdch heng trong nu6c

6.6.3. Chrrna kho6n phon8 lda chddt cua khech hang nuoc ngoai

6.6.4. Chtng kloan phong lda cha, ril cua 6 chuc khec

6.7. Ch[mg khoen chd giao dich

;d giao dich cna TVLK

6.7.2. Chung kho6n chd giao dich cna kl6ch hAng trong nudc

6.7.3. Chung khoen chd giao dich cUa kh6ch hang nudc ngoai

6.7.,1. Chung khoAn chd giao dich cua la, chtc khAc

6.8. ChiTg kloSn Lj qu]'dim b:io khoen val6.8.1. Chuna khoan ky qu, dAm bao khoan vay cua TVLK

6.E.2. Chun€hoan ki qu, dam bao l(}loAn.,,ay cia khech hang rong

6.8.3. Chung kho6n ky quy dam bao khoan vay cila khech hang nlr6c

r 25,,135,,11

170,000

124.575.)70

E60,070,

I,891,l

l,89t,t 53,540,

577.089..120.000

57.1.765_0{0.000

I r,807,630,000

40,000

1,716,639,220,000

,,485,053310,000

1,485,053,310,000

6.8.4. Chrmg khoan ki qu, dim bao khoAn vay cira t6 chftc ki6c

6.9. Chi'ng L+06o sris l6i giao dich

7. ChrinS kho6D luu ky c6nB ty dNi chtngrhua oi6m y6r

Trong d6:

7.1. Chtng khoin gi8o dich

2.3r:,770.000

s43J0O,000

541,100,000

rJ6l,t(x),000

2J{t,080,000

1.11r.080.000

l.0ut.u2 t.6tr.000

6.Ll)1)l)l)l)

1,36t,550.000

1,36t,550,00

r33.2{6,51

733,246,510.000

7.1.1. Ch&ng khoen giao dich cia TVLK7.1.2. Chrmg kloen giao dich cua khiich hdnB trong nudc

7.1.3. Chingthoan g]ao dich cta kierh henq nrr6c ngoai

?.1.4. Chung kho6n giao dich cia t6 chfc kh6c

7.2. Ching kholtr tfln ngimg giao dich

7.2.1. Ch[ng khoan tAm ngirng giao dich cia TVLK

7.2.2. Chung kio6n tam ngrmg giao dich cta kh6ch hdng trong nudc

7.2.3. Chtrng kiorn tam ngirng giao dich cia kidch heng nu6c ngodi c.7

7.2.4. Ching kho6n tam ngung giao dich cua t6 chtc khec

?.3. Chrimg kho6n cim c6

/.J t. Lntmg Knoa, cam co cua I vLK7.3.2. Ch&ng kioan cAm c6 cia khech hang fong nu6c

7.3.3. Chrmg*no6n cim c6 cna kh6ch han! nudc ngoAi

7.3.4. Chrlmg kiodn cim c6 cria t6 chuc klrdc

?..1. Chting khorn t?m git?.a.1. Chung khodn qmlit

",i" rfli

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7.4.2. Chung khoan tem gi& cia khech hang trong nudc

7.4.3. Chutg kho6n 14m git cia khechiang nudc ngoai

7.4.4. Chung khoAn tem giilcia t(i ch(c kiac7.5, Ch{ng khorn chd thanh todn

7.5.1. Chung kiofn chd thanh toan bir tri, crla TVLK209,550,000

209.550.000

23) $

7.5.2. Chrmg klodn chd rhanh ro6n b&tnrcia ki6ch hang rong nu6c

7.5.1- Chfng khoan chd thanh lo6n bu tructa khach hang nu6c ngoai

7-5.4. Chung khoan chdthanh loan cia t6 chtc kh6c

7.6. Ch(ng khoeo phong tda chd nit7.6.1. Chung khoan phong t6a chd nll cia TVLK

7.6.2. Chtng kho6n phong lda chi, rft cla khech hang trong nudc

7.6.3. Ching klo6n phong l6a chd rut cia kh6ch hAng nu6c ngoai

7.6.4. Ching khoAn phong t6a chd nlt cia t6 chrlc kh6c

7.7. Chtng khoAn sr?, l6i giao dich

E. Chfng kho6n chrr luu ki ci! khdch hingChung khorn chua luu kj cria c6ng rr_ chfng kho6o

10. Chimg khodn nhan iiy th:ic ddu

7,0,rE,6E0,I E0,000

243,E47,030,000

7.02.1,609JJ0

203,008,r70

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L Luu chuyen rien in hoat donq kinh doanhL Tidn thu tir hoal d6ns kinh doanh I 15,321,362,359 15.758.987.601

2.Tian chihoar d6ns kinh doa.h 2 (37.8t E.135,013 (52.636,450.313

3. Tian chi '6D

Oul h6 Eo fianh to6r t (766.265,678) (r,092,152,190)

4. Tian fiu siao dich chLhs kho6n kh{.h harR 6 t7,55 t.2t43,164,950 r7,936,t36.448,3855. Tian chi tra siao dich chfns ldodn khach hanB (:8.975.163.695.1:0 (ll_t99.E.12.757..11 I

6. Tian rhu ban chune knoiin phat hanh 8

7. TiCn chiri Ld chu. phdr hdnh (hunskhoAn 9

8. Tien chi tni cho nsuoi cuns cap harg h6a vi dich 4r 10 (16,653,959.068 ( ,964,69r,625)9. Ti€n chi trA cho npuoi lao dons ll (33,r32,4r0.603)

10. Tien chitrr l[i vay I2 (29.615.000.000) (:12,182.081.335

I L Tien chi noo ftua thu nhaD doanh nEhieo l3 (7,198,345,218)

12. Tien thu klec I4 r2,383,533,580,459 5,819.662.372.548

ll. Tian chi khac 15 (239,606,448,73E) !i'8.:ll ill lr!Luu chuycn tian tiuAr tt ho4 done kinh doanh :0 610J,13,848J10 215546,473.10.1

IL LUu chuy€n fien tt hoaldonEdeu nrI . TiCn chi de mua sam. xay duns TSCD vA cAc lai siLr dai h?, ki 21 (t,568,3?1.760) (179,940.000)

2. Tien thu tn $anh li. nhuqnr b{n TSCD va cr. tni sar ddi han I3. Tien chi cho vay. mua c{c c6nq cu no @a don vi kh6. :i4. Tien thu h6i cho vay, b6r ld c6c c6ng cs nq cria don vi kne. 24

ir6 *i ai-, tu e6D ,-',io don,i kh,i. 25 ( 1.810.000.000.0001 (499.000,000,000

174,000,000,0006. Tian thu hdi dAu tu g6p v6n veo don vi kh,c 26 r ,730.000,000.000-. ii.n rt', lai ct'o,"y,

"o tic vd iqi nlu6r duec chia 21 41,258,795,869

Lm chulen tiaD thllAn tn hogt dons d6u nJ i0 (t0J09.5i5.E91 (r40,!l3p6r.rEs

IIL LUu chuyen dan in hoat dons taichlnhI . TiCn thu trr oh6t hanh c6 Dhieu. nhen s6D v6n cna chn sd htu 3l2. Tian chi Fn s6p viin cho chn sd hilq mua l.i cri phieu cna c6nr t23. Ti6n lay nEa, han. dei ha, nhSn duoc ll 100.000.000.0004. Tien ch l1 (600,000,000,000) .400.000.000.000)5. Tian ch l56. C6 tuc,lqinhuan da EA cho chi sd hnu l6

Luu chu)Cn lien rhuan tn hoar dong laichinh -r (500.000.000.000) ( I ,.t00.000,000,000 )

Ln chuyar lian thxiir trone lti (50=2&130+40) 50 70,014.272.4.19 ( I ,d2,1.867,488,0112rien !a tuons .luons iiCn .lau ki 60 171J66.52tJ26 1,509.88:1,039,906Anh huc,na @a rhay d6i ri rie hdi do4i quy d6i nqoai 16 6tTiaD vl tuvDq drors ti6! cudi ki (70d(}|60}6l ) 70 !ILi:t 2{1.,100.791.765 E5,016,551.E2t

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c6NG TY TNHH CHf,t{G KHOAN ACBDia chi 4l Mqc Dinh Chi, P.DaKao, Ql, Tq.HCM

DiCn thoqi: 54043054 Fax: 54043092

Mlu s6 Bo9.- ctcKBan hnnh heo T.Tu

'ii 95/20a8m-BTC

hgar 24 thdng 10 ndn 2048 cta BA Tai chinh

BAN(; THUytT M|NH BAo cAo rAr cHiNH cHoN Loc

UiB nan 2014

L Dac di€m hoit dotrg cir c6ry ty

I - Hinh rhfc so huu v6n: C6ng ty tr6ch nhiem htu hen;

2 - Llnh vUc kinh doanh: Chftng kho5n;

3 - Trin8 sd c-6n8 nhAn vi€n v.i ngudi lao dong: 238 ngudi;

4 - Dac diiim hoat dong cua do€nh nghiep trong nem lai chinh c6 anh huong ddn gao cao rai cUnh

tr. K, k€ to{D, ddr vi tian te sit drttrg trotrg k6 toln

I - Ki k6 toen nim (hit diu ti, ngay O I /O l/2014 k& lhrh veo ngay I l/ | 220 I 4)

2 - Ddn vi dan te su dung tong k€ to6n: Ddng viet Nam

III. Chultr mvc vn cbd itq 16 to{n {p dyng

I - Ch€ dO kii torn ,p dung : Ch6 dO C6ng ty chnng kho6n b6n hnnh $eo th6ng ei 952008 TT-BTC

2 - TuyCn hi va viec tuen ftn chu.in muc kii torn va ch6 d6 kii toan: theo quy dinh hien hanh.

3 - fnnh thrtc ki6 todn Ap durlg: Theo htnh thrc nh4r k, chmg

IV. C{c chtnh s{ch ka toltr {p drtrg

l- NguyOn tic ghi nhin cdc khoan tiCn va cdc khoan tuong rnrong tiirn.

Nguyen ric, phuong ph6p chuy6n d6i cdc d6ng tian khdc: Cdc d6ng tien khrc phdr sinh phei du .sc quy ddi ra

ddng Viet Nam theo I gi6 giao dich btnh qu6D ffin thi tn dng ngoei e lien ngen hery do Ng,an hnng Ma nudcViet Nan c6ng M t?i thdi diCm phet sinh n8hiep W kinh ni.

2- Nguyen dc ghi nhin ve khdu hao TSCD

- Nguyen Uia ghi nhan TSCD: ddnh gie theo nguy€n gi6

- Phuung pMp kh6u hao TSCD: phuong phdp ktiu hao dudnt thing

Trang t/14

3- Nguyen tic ghi nhAn c.dc khoan diu tu tai chinh: Theo gid tri mua vao lhuc t6.

- C6c khoAn diu tu veo cOng ty con

- CAc khoan v6n g6p li€n doanh;

- Crc khoen diu tu chtng khorn;

- C6c kho6n dAu tu ngin hgn, dai h?n kl6c;

- Phrrong phdp l{p dv phdnt giam gie dAu tu ngin hen, dni hen.

+ Nguye1l dc ghi nhln vi viin h6a c& khoin chi phl kMc:

- Chi pht tr.i tru6c;

- Chi phi khdc;

- Phuong ph6p phtn hi chi phi d tru6c: Phuong pMp dudng thing

5- Nguyen lic ghi nh6n chi phi phai tl1i: Theo phlrong pMp trich trudc.

G Nguytn tic vA phuong pMp thi nhfn c6c khoin dU phdng pb,ii tra

C6ng ty c6 rnot nghia vu phAp ly ho& lien d6i hien l?i phrr sinh fi crc sU kien da qu4 c6 $e dwa dih su gidLm

snt nhtng lqi ich kinh ti5 cin thi6t di thanh todn nghia vu nq. ci6 tri cua nghia vrr ng dwc udc rinl mot c6ch

darg tin C{y. DU phdng k}6ng duqc ghi nhan cho cdc khoan 16 hoel dong Eong nlong lai.

7- Nguy€n ric ghi nhin v6n chi ss hilu:

- Nguy€n ric ghi n}l{n vtio dAu ff cua chn so h{hl,viin kh{c cua chi sd htu: theo si vdn Ggc g6p cua

chri sd hitu.

- Nguy€n ric ghi nh{n chCnh I&h d6nh gi6 lei tai s€n.

- Nguyen dc ghi nh{n chCnh lQch ti si6-

- NguyCn tic ghi nhin lqi nhufn chEa phan ph6i: Lqi ri}lu4n thuAn sau thu6 thu nh4p doanh nghiep

dugc chuyin vd cho C6ng ty m9 sau khi duqc HOi ddng thenh vien chip rhuin va sau khi da trtch lAp quy duphdng theo Diau l0 c6ng ty vn cec quy dinh phrp ty Viet Nam.

8- Nguy€n ric vA phuong phrp ghi nhan doanh thu:theo phrrong ph6p trtch trudc.

9- NSuyCn lic !i phusng phdp ghi nn6n chi phl thu6 thu nh4p doanh nghiep hien hanh, chi ph{ thuii thu nhapdoanh nghiQp hoen lai.:

,.t

i

JtangZll

I 0- Cac nshiep w du phdng rni ro hiii doai.

v. Th6ng tin b6 sung cho c{c khoin m$c trtnh biy troog Bnng C6n d6i k6 todn

01.Ttb vl rurns oE nSdan

- riafl mIl

' l ran gu ngan mh8

Trong d6:

- Tian &ns chuyan

- riln LY quY c'ia nhA dAu tu

- Tian gii fiaDh to6r bn trir giso dich CK

- r ren gu, cuaconS ry

c0,c

02. HrEt.6! Lto

' NSuy€n lieL! vit lieu

.C6n8 c!, dung cu

cO"r

03. Gi{ tri kn6i luvng giao dich thrc hiEn trong kiChftrg kho{n ni6m y6t

(Don vi tinh. ding)

cu6t l(i Dlu nrn

24t.40o.733.765 171.366.521.326

29.986.710.E13 5.184.562.182

t87.477.207.273 128.189.246.9M

23.936.8t5.679 37.192.712.040

24t.400,733.765 17t.366.52t.325

co6l k, Dlu nrD

0

0

0

0

CHI TIEUKh6i lWDggiio dichths! hiaD trong ki

Gi. tr! kh6i luqnggiro di.httu.! hiitr t.ons ki

)It'.r BAN ]\I UA Bi\l) Cii c6Ds lv (hfts khoin 3.130 66,527.000

1.430 66,527.000

-Taii Dhi6u

-Chhqchiqui

2) Cna rhn diu tu 593.E99.028 595.9t8.862 I1,499,6.17,601,810 12.766,969.138.192

577,2t0,644 567.963,954 9,705.880.585.540 9,71 1.617,802.320

-Tnii phi6u t6.685..154 27.913.878 t.793.7 40.407 .270 3,0r5,250.66t,87?

Tlang 3/14

CHI TIEUKt6i luVtrs si.o di.httvr hiatr Eotrs ki

Gi. tr! kh6i kvnt si.o dichthE. h$tr rrotr( ki

BAN BAi_

2,930 11.030 26.609.000 100.674,000

TAng c6ns 593.899.028 595.952.292 I 1 .199.6:17.601.E 1 0 t2,7E7,035,665,192

Chf,ng khodn Upcom

CHI TIEU

Kt6i luqrg gLo dichths! hiir tmEs trIE

Gi. trj kh6i luqDr si.o dichttrrc hier trong trIn

MTIA BAN NIU-{ BAN

l) Cn, c6ns iv ch{ne khonn

2) Cn. ohi rtiu tu r.li2.90E .1.955.17,1 J3.09{.99J.600 36,E10,2E6.1100

-cii ohiSu .1.172,908 3.956,t74 33,094,994.600 18.830.286.400

T6ne c6rs {.172.908 3-956.17t 33.094,99.1.600 .18.830.286,400

0,r. Tinh htnh diu tu lei chinh

05. Tinh hinh tIng, giAm rli sin c6 itinh htu hinh:

I

i.l

Chi liau sii luvrg So sla lhitrudnt (Tlnl)

So gia (hi T,ins sii iri th.o

I. Ch'i,e khoin lhwn! mi r.569.927 ;15r.507.786.{71 r7,055J92 52.250.895,261 105,303.9t6.60{'

t56,725 150 46,302,992 159.6t8,500

.cktnp khddh .hd niih it 1,354,542 72,333,t46,271 52.19t 983.974 20,137,1223W

17,955,048 7,205,&n

2N,itM,0@,0N 200.400.000.uM

185 dn,000,004 I 85,000,000,000

II. Chio! ldrolr dlu tudti hto 10,67?,057 l1-1,260,103,160 65,02J,,115.760 ?9,236.987,600

-(htne khoin iliu tr dli hrn

2,236,8t5 22,351,590,560

IlI. Dau tu e6D v6n 40.000.000.000 50,000.000.000

lv.Dfurutiichinn kbi.

15,216.98.r 65t,?6E,189.832 .r7.055.J92 117,2r4,3t1.02:t 5J4,510,93,r.200

r.ang 4t11

621,193.007

r,762,155,132

- cili ti con lci cuii ti da TSCD htu hinh da ding ad rn6 cruip, cdn cii aan blia cltc khairl vdy: Khong phtsinh:

- Nguyen giA TSCD cuiii ti dA ktuiu hao hit nhng vdn cdn sn dvng: 14.060 478 393 d:

- Nguten gid ?SCD cuiii ti cho thanh li: lh6ng phA sinh

- Aic con Et $ Vg nua Mi TSCD tttu hirh cd gitt ti l6n tong t@ng lai: KMng philt sinh:

Trang 5/1a

06. Tinh hinh tnng, giAm TSCD v6 hinh

D rI)uBhrclsndunr)

Trang 6/14

07. Chi phl tri trutrc dni h{tr

- Chi phi tra tnrdc va thuc ho4t dOng TSCD

- Chi phl thanh lAp doanh nghi€p

- Chi phl nghi€n ctu c6 gi, tri l6n

- Chi phl cho giai do?n Eian k}lai k}6ng drl deu chui, eh, nhin

la TSCD vd htnh

- Chi pH tre tru6c dei h4, kMc

c0n8

0t. ThuCvi c{c khotur ph6i oop nhi nufc

- Ttu€ gi6 tri gia tang

- ThuE d€u rhu d& biet

- nu6 xult, nMp ttriu

- 1'huli thu nhap doanh nghiep

- Thuii thu ni4p cl nhan

- Tfiuii nha d6t vn d6n thue dir

- Phai tra hO rhuii kMc

- CAc khoan phl, I9 phl vd c6c khoan phei nop kt{c

cuiii kt oiu nEm

I .241.O9t.2M

l.ut.vn.204

cu6i ki

188.2E6.t12

2.072.781.212

2.012.781.272

DAu nlm

55.240.275

0

544.102.655

:I

.t

;

t3 .738.332.863

496.903.072

4.788.921.007

t9-212.143.1t4

2.351 .399 .443

2.951.342373c0nc

09. Tli sin thud thu nhfp hoItr l+i vi thu6 thu nhlp hoeu hi phii tri

s. Tii sin thu6 thu nhlp holn lgi: Cu6i ki

- Tai sin thu€ thu nh4p hoar l4i licn quan diin

kloen chenh lech qm thdi duorc kiiu trir

Diu nlm

0 5.250.000.000

rGnq7114

- Tii san thuii thu nhap hoan hi lien quan d6n

khoan 16 tin-h thud chua su dung

- Tdi san thu6 thu nhAp hoen hi li€n quan di:n

khoan uu dei tlnh thuii chua sir dung

- Khoan hoan nhap tei san $u6 thu nhap hoen hi

da duqc ghi nhan tir cdc narn Eudc

Tii sen thu6 thu nhdp holn l8i

b. Thu6thu nh0p ho5tr l$i phii trn

- Thuii thu nhap hoan hi phii ti plnit sinh tL c.dc kloan chenh lerh tam rhdi

chiu thuli

- KhoiLn ho?n nhap thuii rhu n}lap hotn lai phai fii da duqc ghi nhan fl, clc nam

tru6c

- Thuli thu nhap hoan lei phai trn

lo.Ti6o Iop Qut b6 trqlh.nh to{n

- r ren nQp Dan oau:

- Tidn nQp bii sung:

- Tian Hi phan bO trong nam:

ll. C{c k}otn pbii thu: (Dluh kam bing ke chi ti& s6 l)

0 5.250.000.000

cu6i ki Diu ntrm

120.000.000 d

t7 .136.232.029 d

281.761.9',74 d

12. Chi phl phii tri:

- Trich tnrdc chi phl tian luong rone thoi gian nghi phep

- Chi phi sua chta l6n TSCD

- Chi phi Ifi Trei phi€u phai tia

- Chi phi giao dich phei tla cho GSDCK, Tnmg t6m luu lci

cu5i ky DAu nnm

3.332.944.96

1.148.333.333

2.232.t 7 6.984

f?ngAll4

- Chi phi lai vay

- Chi phi phei tra khac

3,332.944.966 5.380.510317c0nc

13. Vry ngin h1n:

14. C{c thoitr phii tri, pbii DOp ngin hln ld{c:

- I ar szur thrra cho glal quyet

- Kinh phi c6ng doen

- Bao hiam x5 hoi, bao hiim y tii, bao hiim thir nghiep

- Doanh thu chlra thgc hien

- C& knoin phai tni, phai nop klrc

- Phii trA ki cuqc, hi quy ngin h4D khec

c0ng:

15, Phii tri roi bol

- Vay n6.r b0

185.697 .931 .394 I 8,t.789.812.067

cu6i k, Diu nIm

440.379.922

1.399.063.010

183.819.999.182

cu6i ki

38.495.280

DAu ntrm

t2l.986.863

830.545.772

t83 .831 .279.432

13. Yly ngiin hqn

Lni

'u6tvrv

s6 du v.y dAu

56 vry trong

kY, ctuyan ttkhottl vry dtlb;o srns ryir

s6 tri troDs ki s6 du cu5i ki

vay Ngen hnnS 0 0 0 0

Vay cna ddi tuqng kl6c(phet herh TP) 500.000.000.000 100 000 000 000 600.000.000.000 0

c0ng 500.{n0.000.000 100.000.000.000 600.000.000.000 0

Trang 9/14

- Phdi tre dai h4n noi b0 khac 142.200.000

r42.200.000

0

0cong

16. V.yvi nqdii hlr: Khdrg phdt sinh

17. C6c khodn phii tri hott dotrg giso dich chtrg kho6n:

Cu5i k!

Phni tri Sd Giao dich chl-rng khoAn

PhAi trn vay Quy H6 trq thanh torn cua cAc lhAnh vi6n khnc

Phai tre va CK giao, nhAn d9i Ii ph6t hanh

PhAi lri Trun8 t,m luu ki CK

PhiiLi trA t6 chric. oi nh6n khAc 413.134.213.000 128018101 800

Ntrm nay Nam (rutrc

36 du deu kn l5 .922.136.330 21.969.632.950

56 sn dung trong h, (hodn nhap) 17.062.261.,180 21.380.700.000

56 trl€h lap trong hi 2.343 .031 .17 4 7.018.550.020

56 du cu6i Li |.210.104.024 7.607.482.970

18. Tinh hinh trich lep dlI phdng cnc khoin phlii thu hh6 ddi nhr sau:

\/L Th6ng tir b6 surg cho cac khoir muc trhh bly trorg B{o cio k6t qui holt dong kirh do.nh

(Don vi dnh: t lng Ylq

l- Chi phi lhu6 thu nl4p doanh nghiep hien hanh (Me s6 5l) K, nly NIm trutrc

- Chi phi thu6 fiu nhap doanh nghiep tlnh tIen thu nhdp chiu thu6

nan hien henh 55.986.743.816 46.471.420.439

- Dilu chinh chi phl thui! thu nha. p doanh nghiep cr)a c6c nim trudc

vao chi pht thuii thu nIAp hiQn hinh nem nay

- T6ng chi phf thu6 ftu nh6p doa,rh nghiep hien henh 55.9t6.743.816 $.47t.4f]o.43g

2- Chi phl thue thu nh0p doanh nghiQp hotn lai (Ma s6 52) K, niy Ntrm trutrc

- Chi phi thuii thu nt4p doann nghiep hoAn hi ph6r sinh tt clc 0

Trang 10/14

';

1

.{

t

khoan chenh lech Am thdi phai chiu lhuit

- Chi ph{ thu6 thu nhap doanh nghiep hoan hi phrt sinh tt vifthoan nh{p tAi srn th# thu nnap horn lai

- Thu nhip thu6 thu nhap doanh nghigp horn lei pMt sinh tt cnc

ktoan ch€nh lech tam thdi dugc kh6u trtr

- Thu nh6p th!6 thu nhlp doanl nghiep hoen bi phAt sinh tt c6c

khoan 16 tlnh thuii vn uu dei thu€ chu"a sri dung 0 ...

- Thu nh4p thud thu nhAp doanl nghiep horn I4i phrl sinh ti viec

hoan nhap $u6 thu nhap hoan lai phai ra

- T6ng chi phl thu6 thu nhap doanh nghiep hoen lai

VII. Th6og tin b6 sung cho c:ic khoin mUc trong B{o cio IlIu chuyetr tian tC

l. Th6ng tin va c{c giso dich }..b6ng bi.g tiAn ph{t sitrh trong nlm bio cdo:

K, oiy Ky tnrfc

-vifu mua ai seLn bing c{ch nh4n cic khoaLn ng......... .........

licn quan Ew ti6p ho& th6ng qua nShiep W

cho thue tai chlnh:

- Vift chuyin nq thirh v6n chn so hilu. ......... .........

2. C{c khoin tian va trEng ttuung ti}o doanh nghiop llim gilt nhlmg ld6rg ttuvc sl} dung:

K, trAy Diu ntrm

- Clc khoan tiCn nhAn ki qu9, ky cuqc 0 0

- Tian gui giao dich chrmg k'ho6n cr)a nhi diu ru 217.426.803.051 134.t36jr,4.382

t/[I- Th6rg tiD b6 sung cbo B{o cfo tlnh hitrh bi6a ilong v6o chrl sdhtu nhuseu:

L Phin qi htc de duqc da xu6! hofc duqc c6ng b6 sau ngey tap Beng Ca, d6i ki, roen nhmg trudc khib6o c6o tai chlnh duqc ph6p ph6t hanh

2. ci, tri c{i trlc cna cd phiilu uu rEi l0y k6 chra duqc ghi nhAn

3. Thu nhdp, chi phi, lai ho& l5 hech todn ruc tiih vio ngudn v6n chri so hru:

00

lrang 11/11

- Thu nh6p:

- Chi phi:

- L5i (16):

c0!g:

NgAn hdng n4Doanh thu ho+t dong m6i gidi

Lfi tian gui ngan hang

Doanh thu hoa hdng ryhiep vu nng tian ngiy TPhl llnl kY

Thu nh6p kh6c

Cing ly con

Doanh thu phi luu lci

Phl m6i gi6i

) Maa hAng hda fi dlch 4,

Phl khdc tr.A cho c6ng ty con

Phl kMc d cho ngen hary m9

160.500.000 160,500.000

1,526305381 1.815,299,776

0

0

0

0

IX- Nhtng thotrg tin kh{c

l- Th6ng tin va c6c ben licn quan:

C6ng ty dugc kiam so6t Mi Ng6n HAng TMCP A CMu do so httu t00% v6n diiu le crh C6ng ty.

I) Iloanh thu bdn hdng i dich v(

QUY 3-2014 Qui,2013

29,954,460

4,654,5t3,9t4

261,402

0

4,365 ,7 54,861

50,517

729,@0

0

.)

{'i

t)I

259200

0

__________.122p!0 __________l!22u

Qui 3-2014

0

Quy 3-2013

0

127,758,010 27,995,t21

___J2ZJ$pto _____2122t,!27

2- Th6ng tin so s6nh (nh0,ng thay d6i va thong rin trong beo c6o iai chinh cua c6c ni€n dO ki! lorn trudc):

3- Nh0ng th6ng tin khecl

eu,{N Lf Ru Ro T,{r CHINH

Cdc yiu d fii ro tai chinh

C{c hoet dong cia C6ng ty khi6n cho COng ty pMi chiu rui ro cua lhi trudng (bao gdm rui ro v6 gi6 chrmg

kho6n, rui ro Ei suh), rui ro tin dtlrlg ve rui ro thanh khoin. Chlnh s6ch quAn li rui ro tai chinh chung cua C6ng

rrcng 1211a

ty 4p trung veo vi& dE dorn clc bilin dong kh6ng mong mu6n cua thi mrdng va lap trung ldm giam c6c tac

dong xdu di5i v6i k6t qud kinl doanh cua C6ng ry.

(s) Rni m ftl trulng

Rni ro thi Eudng le rui ro me gi6 tri hqp li ho& cdc ludng tidr tong tuong lai cua mot c6ng cU Ai chlnh se

bidn dong theo nhth8 thay ddi cua thi trudng. Rui ro lhi Eudng ddi v6i C6ng ty bao gdm rti ro lai suir va rui ro

vt gi6 crla cii phi6u.

(i) Rni ro lai sulir

C6ng ty c6 rui ro Ei suit d6i vdi cdc Ai san vn c6ng nq tii chinh me C6ng ty duqc hudng hoicphai chiu lai srr&. Hien tAi C6ng ty ghi nhalr cac khoen tai sen tai chinl va c6ng ng Ai chinh

theo nguyCn tic gie gii,c tru c6c dg phdng giam gie, do v1y, C6ng ty chi c6 rui ro vl lu6ng tiind6i vdi c-6c kloan li; suir phai rhr/phiii Etr Rui ro rhi Erdng do rhay d6i lei suir chn y6u li€n

quan din clc khoa,n tiin $h ngan hang cUa C6ng ry va lai suir cho vay d6i vdi [hech hang

thuc hien giao dich lci quY.

C6ng iy chua d6n hanh d6nh gie dO nhey do tec dSng cua biiin dQng lai suir d6n kar qua kinldoanh cua C6ng ty do chtra c6 c6. hudnB din dnh toen Mi cic cd quan quer ly.

(iD Rni ro va si6 c,i phi6u

C6c ai phi6u da nicm y6r va chua ni€m yii do c6ng ty nin git bi anh hudng bdi c6c rti ro thi

trudng pMt sinh ti, tlnh kh6ng ctric cnin ,i g;a tri nrong lal cua cri phitiu dAu tu dan dlin gie tikho,n dF phdng girim gi, di! tu c6 $6 l.enggiem. C6ng ty qunn li nli ro va cia cd phi6u bane

cdch thi6t 4p h?n m,ic dau tu. HOi d6ng diu tu cu,a Cdng ty cing xem xA va ph€ duya cac

quy€t dinh itdu tu veo ai phiiiu.

Cong ty chua ti€n hanh dSnh gi, dO nhay do #rc dong cua biiin dong gi, c.1i phiilu a6n kiit qua

kinh doanh cua Cang ty do chua c6 cdc hudng di, tinh roin boi c6c co quan quan li.

(b) Rti m tln d{ng

Rrli ro lin dung H rrli ro me C6ng ty pMi grnh chiu tdn thil tai chinh do mot ben tham gia trong mot c6ng cu tai

chinh kh6ng thuc hien nShia w ho{c cam kA de lci vdi C6ng ty. Rni ro nry cht yiiu pMt sinh O riEn gui ngan

hang, crc khoin phai tbu tt ho?t dong diu tu vi phai thu tu kllich heng 6Uc hien giao dich ky qur.

Rti ro tin dung d6i vdi tUng kh6ch hang cd nlan duqc hqa ch6 bing c6ch 4p dung hen muc cho vay, fi lC kiquy... tu6n lhi lheo quy dinh giao dich k, quy cua UBCKNN !d cua cong ty

Tai ngdy kdt thtc quy, C6ng ty l{p dV phdng cho cd. Hloam pMi thu c6 nguy co bi r6n rh6t nhu sau:

30.09.20rt 31.12.20t3

T6nB s6 phaj thu 1.561.260.748.900 | .573.237 .7 8t .999

Du phdng ( r.210.104.024) (15.922.136.330)

TAng s6 phii thu s.u klti tri dg phong 1.560.050.6:14.E76 1.557.315.6,15.669

(c) Rii ro thanh khoen

rft 913/11

Rii ro thanh khoan la rui ro Cdng ty glp kh6 khan khi thlrc hien cAc nghTa vu tai chinh do thiCu v6n. Rii ro

thanh khoh cna C6ng ty chi ydu pMl sinh tn viec cdc iei sin ai chinh va nq phri tra tai chini co cac thoi diam

ddo h?n lech nhau.

Bang dudi day phan tlch cAc khoin nq tai chinh phi- pMi- sinh vao c6c nh6m dro han c6 li€n quan dfa tren kihan cdn lai tt ngay lap bing can d.ii kii to6n diln ngay d6o hen thm hqp ddng Cec sd tian dwc trinh bay trong

blif|g sau h cac ddng rian $eo hqp ddng khong chi& khiu.

Tei ngay Bp bao c6o tai chInh, COng ty kh6ng c6 c6c khoan ng lien quan d6n c6ng cU Ai chinl pher sinh

(d) Gi{ ti bqp lY

c.ic 1ei san tai chinh vd c6ng nq tij chinh cua C6ng ty duorc ghi nhan trong Bamg c6n d6i k6 ban rheo gi, g6c

va c6c khoan dg phdng gian giA duqc ghi nhan khi can fij&. Cdc gia tri nAy c6 the kMc biit so vdi gie d hgp

li cua c6c di san di chinh hay c6ng nq di chinh cna C6ng ty. Cdng ty chtra thw hien d6nh gid gia t hqp ly

cua ti ca c6c tai san tni chinh va c6ng ng tAi chinh cua minh do cdn thi6u cec hu6ng d5n chi tiA cua cac cq

quan qunn IY.

Tq.HCM, ngdr 14 ttttng l0 ndn 2014

NGTIOI LAP BItU

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Td ngty 3009,2014

Phi,i ni hort dong giao dich ch'iDg khod! 4t3.134.213.000

70t .272.48E.944

Tii ngty 3l/122013

500 000.000.000

Ph,i trA hoat dOng gi6o dich chnng kno6, 238 018.101.800

2M.16296E.42t

9.lJ-161.070.221

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