;$ACClluY I

SHI"PNG xuoAn NAVIB,

'Re$co - 52'l Kim Md - Ba Di,

cHi

rNK

,h - He NQi

'{H

11. Phrii thu vA l6i gtao {!ch chimlg kJho6n

12. C6r: khodn phai thu liftr6c

Du phong suy lgiim gi6 tri cric kho6n ph6i

Tdiisin ngfn h4n ktidc

Tarn img

Vdt tu v6n phdng, c6!ig cp, dgrrg r:p

Chi phi trd tru6'c ngan hqn

rSArn c6, th6 chtip, ky quf, ky cugr: ng6n

Tdii san ngfn h4n khdc

Dg phong suy gidm gi6 tritAi san ngfn hgn

:TAI SAN DAI H+N

lr7 .1.

't.3.t.

/ .J.-D

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7.3.2

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164,900,

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cONG TY CO PHAN CH

Tdng 6, Tda ntrd Handi Resco.N

rAr s.AN

1OO A. rAI sAN NGAN

Tli sin tdi clhinh

Ti6n vd c6c khoan

T,iin

ducrng tiAn

Cdc khodn tuongC6c tdi sdn tdi(F'VTPL)

ghi nhprr th6ng qua

Ciic khodn rt2iu tu il6n ngdy drio h4n

Ciic khodn chrc vay

KHOANI{AVI

521 Kim iM6, Ba

[fA cAo rilvn T'AI CHiNH RIfT:;i ngdry 3 thfntgl12 ntrm 2016

Thuy6trninh

164,944,

KHA

ME

so

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114 4.

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116 6.

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135 5.

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7.2. chtnh

7.2.1Phai thu c6 tfr:, tiAn hi itrin ngdy nhgn

Tr,ong d6: Phdi thu SrO dOi v€, c6 tric, ti6nngiy nhfln nhung ch[ha nh6n rlugro

7.2.2Dur thu c6 tfc, ti6n fii chua d(in rrgdy nhfn

8. Thuti giri tri gia tdng ttugc khdu tru

9. Phrii thu c6c dich w pTCK cmg cdp

10. Phiii thu nQi b(i

1,016

1,016

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77,584)

4

15,

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2. Chi phi tr6 brrdc

3. Tdri s6n thu6 thu

rnod,NNAVI521 Kim M6, Ba

t6 (*)

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hinh

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7E2\760

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198,890

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221

222

223a

226a

226b

227

2.28

229a

229b

230

231

2ll2a

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240

250

251

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254

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ry Chi phf xAy bdn cl& dangV. T'iii sin dli h4n 6c

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723,043

77A,000

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N{A

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300 A. ]\fq PHAr TRA

3f 0 I. Ir{'q phii trfr ngin h4n

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3il2 1.1 t/ryngdnhqn

3i13 1.2 I'lq thu/ tdi sdn tdt chinh ngiin hqn

3i18 6. I,lhai ffi hoar <tQng giao dich chung khorin

320 8. t'hai ffi ngudi b6n ngin hpn t\7.t5.321 9. Ilgudi mua fr6 ti€n trudc ng,an h4n

322 10. 1'hu6 vd cdc khodn ph6i nQp Ntrd nu6c AJ.tt.323 11. Phai trangudi lao dQng

324 12. C}ic khoan tdch nfip phric lqi nhdn vi6n

325 13. C:hiphiphditringfnhpn A,7.13.

326 14. Phei tra nQi 1bQ ng{rr han

327 15. Drrranh thu chua thgc hiQn ngfn trgn

328 16. NhAn ky quy, ky cu_o. c ngfn h?n

3'.29 17. Clic khodn phdi trd; phdi nQp khric ngfn hpn A7.16.

330 18. Dp phdng ptrdi trd ngin t4n

331 19. Qu! khen thudng, phric lqi340 II. It. Nq ph6i tr6 diri h4n

400 B. v()N CHU SO H{,IU

I. Vdin chri s& hii'u

L V6,n dAu tu cira chri sd hirul.l. V,0,n g6p cria chri sd htua. Ci phiiiu phii th6ng

b. Cd phiiiu ru ddi

7. Lqrinhufln chua ph6n phi5i A7.247.1. Lq,i nhuQn dA' thtrc hiQn

7.2. Lq1 nhuQn chwa thVc hi€n

II Ngudn kinh phi vd qui kh6r:

rONG ceNG v6x cnt so HrruTONG ceNG N(tpHAr rRA vA,iz6N cntr sOHUULgI NIIUAN DA PHAN PHOI CHIO NHA DAUTr/Lqi nhrugn tl6 phAn ptr6i ctro Nhit tllilu tu trorlg ntrm

BAO cAor T'iNH nimr riu cniNH RrT'4i ngny 3l thdng 112 ndn 2Ot6

(ti6p theo)

I

1,000

I,000,

168,465,7

168,465,7

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ntun 2016

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'TND

9t5't'1446

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0,16,4,650

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cl.'c cui rrnU Ncoar sAo cAo TINH nixn r,q,r NH RI,EN

MEs6

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15,500,

281297,1

3,429,4

2,242,327,

976,

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43,927

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ndn2016

l/01/:20r6

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rAr sAN cOA c[cK vA rju sAN quAuI,f THEO CAM I(ET

Itlq kh6 itdi ttit xrfr tfOO phi6u dang tuu hinhT'iii sin tii chinh ni6m y6Uttrrrg kf giao dlcht:1i VSD cria CTCK

A7.27.Tiii sdn tdi chinh glgo dich tp do chuyiin nhuqngTiri sdn tdi chinh hfin chii chuy(in nhtrqng

Tiri sin tli chinh ahua luu kf t4i VSD cria A7.31.c:tcKTiri sdn tdi chfnh rlu'qc hu'dng quydn cria CTTCK

rlu sAx vA cAc KHoAtN pHAr rRA vtbrM sAx euAN tLf cAM KriT voTKHACH HANG

Tiii sdn tli chinh ni0m yr6tlelXng kf giao dich A7.34.tqi VSD cria Nhir dlu tuTii'i sdn tdi chinh giao dlch trlr dct chuydn nhugng

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Ti,r' sdn tdi chfnh giao dich crim cii

TAl sdn tdi chfnh phong t6a, tqm gifrTdi sdn tdi chfnh chd thanh t<trin

Tdi sdn tdi chinh chd cho vay

Tdi sin tli ctrinh tli tuu kf tgi'VSD vA chua 47.35.giarro dich cria Nhd rrlAu tuTdi sdn tdi chinh dd lw tE tql I4iD vd chtrqgicut dich, ttr do chuyijn nhuqtgTd,i sdn tdi chfnh dd lru ky tqi VtiD vd chuagioo dich, hqn chii chuydn nhuqng

TiC,rn gfri cria Jkh{ch hdng

Tidn giri vd ho4t ttQng m6i gitfi rchrirng kho6n

Tiin gfti cia Alhd dtiu ttvd gi,zo dich chilngkha'dn theo phwong thtlc CTO{ qudn $Tiinr cila Nhd rliu tttvi giao dich chting khodntheo phuong tlztc Ngdn hdng thumg mqi qudnlvPhii;i tri Nhir rilAu tur vA tidn gji.i giao dichchfng khodn rtheo phuong thiic CTCK qu6nry

8.1 a.

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giao

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coxc rv cet PnAx xnoAr NAVIB

Tdng 6, Tda nhp Handi Resco, 521 KimMd, Ba

8.1. IlhdindNhdttduclich ching khodn

r.f)

trong nuocvA fiAn

phwrngthtc

8.2. Ilhei trd Nhd ddu nudc ngodi vA tiAn

<f!ch chung lfio6ntt

phuong thtlc

Nguifi l0p

tii clhinh

ndm iZ0l6

139,,664

5Cl,05l

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to6n trufrng

Thi Thahh

ME

so

cONG ry c0 pHAx cHfNcrcroAxTAng 6 - tda nhd Handi Rerir:o - 521 Kim M6 -

Chi ti6u

r r. DoANH TH]J HOAT DoNG

0t I I Ldittc6ctdisdntdichinhghinh4qth6ngquataill0 (FVTPL)

1.1 a. LEi b6n c6c tdi rnn tdi chinh pVTpIr

1.2 b. Ch6nh lQch t6nlg ttrinh gi6l4i c6c TSTC th6ng quataifl6

1'3 c. C6 trtc, tidn lai ;phrit sinh tir tdi san tdi chinh pVTpL

02 t.2. Lili tr) cric khodn dAu tu n6m giil d{p ngdy d6o hqnGITM)

03 I .3. Liti tr) cfc khotur cho vay vd phai thu

04 1.4. Liii rir c6c rdi sdn tdi chinh siin sang e,5 Uan lanS;05 1.5. Lili tir cdc cdng cU ph6i sinh phdng ngta rui ro06 1.6. Doanh thu mOi gidi chimg kho6n

07 1.7. Doanh rhu bdo laLnh, d4i ly' phrit htuih chimg kJrodn

08 1.8. Doanh thu nghiOrp vg tu v6n

09 1.9. Doanh thu hogt dlQng nh{n riy th6c, ddu gi6l0 I . 10. Doanh thu luu kj; chimg kho6n

I I 1. I l. Thru nhflp hopt d(ing kh6c

20 CQng doanh thu horlt ifQng (20 '- 0l-ll)

II ctrr PHf HOAT,DQNG

)1 ) 1 L6 c6c tdi sin tdj chinh ghi nh{n th6ng qua l6i 16-''' (F'yTPL)

2l a. t6 Uan c6c tdi sdrr tdi chinh FVTPL

2t ''

Ch6nh lQch gidrn tl6nh gi6lgi c6c TSTC rhOng qua,-.nlrali lo

2l c. Chi phi giao dictr mua cac tai san tdi chinh FV'fpl,

), , ) L6 cdc khoan ttAu tu nAm git d6n ngdy d6o hEr-'-' (H'rM)

L6 vd ghi nhqn clhOnh lQch drinh gi6 theo gi6 tri23 2.3. hqr ly tdi sdn tdi chinh sin sdng dd b6n (AFS) l(hi

phZin lopi l4i.

Chi phi dU phdn6;tdi san tdi chinh, xt lj t6n thrit24 2.4. circ khoan phai thru kh6 ddi vn 16 suy gidrn tdi srin

tdi ,et1in6 vd chi phLl rli vay.

25 2.5. L!.tir c6c tai san t:iii chinh ph6i sinh phdng ngirarul ro

26 2.6. ChiphihoptdQnl;fu doanh

27 2.7. Chi phi m6i gi6i r:hfmg kho6nL

28 2.8. thj nnj fogt dQn51 bdo lanh, <tai lj ph6t hanh

cnung Knoan

29 2.9. Chi phi nghiQp vlLtu v6n

30 2.10. Chiphihopt<tQng: d6u gifaityth6c3 I 2. I l. 611 phi luu ky chring khor{n

32 2.12. Chi phi kh6c

BAp cAo rHU NH+p'roAN DrEN nrtx

7.45.3.

7.45.4.

87.47.

3,681,496,903

I 5,500

I 5,5A0

395,942,418

1,656,867,319

t,200,,740,756

426,770,045

r,160,76s

3,1681,496,803

4,lrll,44l,3g7

3,4110,640,610

27,34r,000

697;15t,08E

|51,488,231

5r53,184,478

21,035,9807.45.5.

2,992,194,11

457,305,

457,305,

896,930, I

355,345,61

19,646,1

2,992,194,11

(7s0,627,422)

2t8,022,034

970,156,969

277,697,967

479,648,891

Lty t6 t;ir enim tl6n

\ry20r

13,645,25)9

2,906,52t"5,21

2,906,509,716

L',500

1,562,721,375

3,908,625,097

3,683,939,970

1,572,481J,713

I1,00'7,189

13,645,291r,560

6,666,17i1,910

840,000,000

840,0001,000

Bilor c6o tiri chrinh

th6ng I 2 n6m jlO 16

Luy k6 tdr dAu

nriim tl6n cuL6i

__guy M2!15

32,,in8,t69.,6\i9

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730,900,000

:2,464,009,2:!i5

"2,470,349,6\9-

:\,i833,829,784

20,i309,600,0cr0

l,:1tJ9,424,1i54

ilt)4'976,''97

32t,il18,169,609

5i,()08,466,irl16

5;76,900,00t1

576,900,Cr0t)

:\

.N

.ra

.iN

.1\F

273,t05,,432

108,364,000

2,432,235.,716

859,785, I 93

2,113,332,597

39,349,972

3,2123r,201,311

2153,559,785;

3,181,127,9::\4

l,I2'7,310,6i1.5

l,il4l?,,27 5 ,91 0

1:i,179,6Q5

coNG Ty c0 puAr,l crruNc xuoAN ryAvrBANKTAng 6 - tda nhd Handi Rr:sco - 521 Kim Ua I Ha NOi

Qui IV/ 2016

ME A,

s6 chi tii)u I nuJet

__ minh _ euf tV/2016Jr irong ao: cnt pru su, l6i

ktuic

40 CQng rcfti phf ho4t d0ng (a0 = 2l-33)

rrr tDoANHlfHtiHOATDQNGrArCniNu 87.46i

4t 3. l. glcnh lQctr l6i rri gi6 h6i <to6i <ti vp chua thq'crngn

a^ Dqanh thu" du thu c6 ttc, lai fiAn grii kh6ng cii+z '''' dinh ph6t sinh trong lcj,

^7. 1 I l-ai brin, thanh lf c6c khoan tldu tu vdo c6ng ty+r r'r' coh, li€n kiit. Ii0n doanh

44 3.4. Dqanh thu kh6cr vA dAu tu

50 CQrrg doanh thu hro4t ilQng tli chintr (50 = 4l-44)t

rv CHTPHiTATCHINH 87.48,

B4O CAo THU NIilAP TOAN DIEN RIEN

4,911,441.397

1,270,,169

1,270,169

1,270,1,69

5l 4.1. Chpnh lech 16 ti gi6h6i do6i d6vdchuathgc hii)n

52 4.2. Chlphi ldi vay

53 4.3. f,6 ban, thanh ljic6ckhoanddutuvdoc0ngtyco4, li€n k€t, li0n doanh

54 4.4. C:hl phi dAurtu kh6c

60 CQng chiphitli chinh (60=5r-S4)

61 V CHIPHIEAN'HANG

62 Vr CqrpHiQU/JNr,YC6ncrycH(rNGK:HOAN

..-. ftSr euA Hcl.lr DQNG70 nt, (to= zo+so-ao ..60-6r-62)

vrrr THU NHap Ktr,,(c vA cHr pHi Krrric7l 8.1. Thunh{pkh6c

72 8.2. Chi phi kh6c

80 CQng k,5t qui ho4t ili)ng kh6c (80= 7t-72)

eo IX roNG LqtrNEUaN rf tOAx rRr/dcTrruf (90=,70,r.80)

91 9. l. LrTi nhufn tt6 thpc hipn

92 9.2 Ltyi nhufn chua thgc hiQn

IOO X CHTPHiTHU[)TNDN

100 10.1. chi phi thu6 TNDN hiQn htuih

100 10.2. Chi phi thu6 TNDN hodn lpi

200 xr. LqI NHUaN rrd TOAN SAU THUf TND]\(20q=96-"OO''

NgurdJi lAp

,/ls4yyt

INguy6n ThiThanh Thrfiy

87.50. 1,324,941,741

(2,553,616,156)

87.51. 3,203,9,55

87.s2. 460

3,203,495

(2,1350,412,661)

(2,:is0,4r2,661) (134

(2,ai50,412,661)

Kf toAn tru&ng

hr'Nguy6n Thi I'hanrh Thriy

20t6.

L[y k6 tir dnlm d6n

rvt20

6,666,172,91

5,888,94

86orc6o tdri chinh

th6rqi 12 n6m 2i016

lay h6 tii itiuntrm d6rr cu5i

___quf MztDll

tt},229,555,1130

40'974,t115_

40,974,415

al.

FI

,/.

I

l,

(141,510,14

17,590,

10,146,02

7,444,91

3,207,1

150,001,541

(146,

1,033,96;4,31

1,033,864,3 l7

40,974,4i,15

7,i179,636,1s0

14,,'t50,952,6,{4

:i99,538.,4,18

21,577,r93

3t77,961,,21:i5

15,128,913,9!)g

15,128,9r3,899

15,l2g,gl3,ggg

OHIJNG K}1CA

N,qVtESiEFl

cONG Ty cdrpHAN crrUNG KHoAN r\TAVIBANKTdng 6 - tdar nhd Handi Resco - 521 Kim I\4a..Ha NOi

Luu chuy6n ti6n tir hogt tli)ng1 kinh doanhLrqi nhuQn l;rufc l[hu6 Thu nlh$p doanf nghiQp

I)i6u chinh cho cric khodn:

- Kh6u hao IISCD

- C6c khoan dg phdng(.. Lai) hoflc (+ 16) ch6nh lQch rtj, gi6 h6i do6i r:huathgc hiQn.

- Chi phi phdi tr6, chi phi trii tnrdc- lLai, 16 tir.hogt ilgng dAu tu (itAu tu c6ng ty con,li4n doanh, li6n k6t)

- Dg thu ti6nL ldi

- C6c khoan diAu chinh kh5c

T'itng cdc chLi phi phi tiAn tg- L6 d6nh giir gi6 tr! c6c tdi sdn t?ri chinh ghi nhsrrth,Ong qua klit qui kinh doanh- I.6 d6nh gih gi6 tr! c6c c6ng ng tdi chinh ghi nhflnth,0ng qua kilt qui kinh doanih

- L6 d6nh giti gi|tri c6c c6ng cg tdi chinh ph6i sinl- t,6 ttr thanlrr lj c6c tdi sdn tiri clhinh sin s{ng dt!

brin- Siuy giim gi6 tr! cria c6c tdi sdn tdi chinh s1n sangd,5 u6n- t,5 d6nh giA gfui trf c6c c6ng cr.r tai chinh ph6i sinhcho mpc clich phdng ngta ruiro- L6 fi thann lf tai san cri Ointr

- Sluy giim girl tri cria c6c tdi sAn c6 dinh- t,6 tt thanh ly c6c khodn dAu tu vdo c6ng ty conL

vii c6ng ty li{)n doanh, li6n ktit

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76 6 C6 tuc, lgi nhugn <ld trd cho clrri r;d htuB0 Luu chuydn fiin thudn tt ho,Et ttgng tdi chtnh90 IV Ttrmg/giim tiiln thuin trong k|101 V Tiiirn vA c6c kho6n tuorrg drro,rnl; ti6n tIAu ki102 Ti6n grii ng6n hang ddu k!:

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1'uy€n bii vi'ttt€c tudn thrt Chuiin mq,c kli to,in vd Ch(i dO kli toain

C6ng ty d5 6pr dung c6c ChuAn muc litS to6n Vi6t Nam vdr clic v[n bin hu6ng ddn ChuArb6o crio tdi chinh tluqc lflp vd trtnh bdy theo ttung mEi quy clirrh cria tumg chudn mgc,nnrc vd Ch6 d0 t<6 torin hiQn hdnh ttarLg 6p dung.

I{inh thilrc kA t,odn dp &/ng

C6ng ty 6p dpng hinh thrjrc tt5 torin Nh6t l<y r;hung tr6n m6y vi tinh.

IIAN THUYET MINH BAo cAo TAI CHQuf IV7 2016

I . D{c tli6m hro,gt ilQng c6ng ty chring klhodrn

1.1 Gi6y ph6p lhnnh Qp vdr ho4t dQng cdng ty chring kho6n

Cdng ty C6 phAn Chrmg kho6n Nalriba.nk ti6n thdn ld C6.ng ty C6 phAn Chimg kho6GiSy phdp thdnh lap vd hoat rtQng ldnh doanh chrmg khorin s6 e:runcr-cr oo u1i1610512008, s6 Z::rueCr-Gp ngdy 27t04t2009, GiSy pJh6p tli6u chinh s6 :ZlCpdiAu chinh s,5 +8/cpoc- uBoK ngiry t6lct8l20l l, Gi6y phep aidu chinh s6 l6lcpl

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Dcrn vi ti6n tt, sri dgng trong ghi chdp ki5 todLn ld cl6ng Vi6t tVam (VND).

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cAp Gi6y chring nhdn d[ng lcf hofi rldnlg ltru la.f chung khorin st5 2lruI]cK-cplK 16t05t2008.UBCK nLgdy

Chung khotu Nhd Nudc cApUBCK ngdy 1

Nghnh ngtriikinn doanh

Hogt tlQng chinh cria Cting ty ld:

- MOi gidi chrmg khorln;

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- Ty doanJr chimg khoiin

Dia chi li6n hQ

Try sd chinh roria c6ng ty tai TAng 6, Td,a nhd Handi Resco, si5 szt xim M6, Ba Dinh,Di6u lQ hogt rlQng cria ,cdng ty barr hinh ngly ngiy 09 rthdng l2 ntrm 2014 vdr sr?ai2016.

.Nhtrng tl{c iti6m chinh vd hogt tlQng c0n1g ty

1.2

13

tu huorrg thyc.hiQn chudn

4 . C6c chinh sr:ich k6 to6n 6p dgng

4,1 . Nguy6n tf c ghi nh$n r:6c kho6n ti6n 'va c6c kho6n tuurrg tru.ong tidn4.1.1 . GhinhQnvdn bdngfiin:

a TiAn grii hoirrt ctQng cta c6ng fy chimg l:ho6nTidn vd o6c kfiodn tucmg duorig tidn ba,o g,Om ti6n mFt t?i ,qui' ti€n grli ngdn hdng, c6ccl6o fun lkh6rrg qu6 03 th6ng, c6 tinh thanh khodn caq, c6 trtr6 ndng it uy6-r, a6i aEkh6ng cdr nhiOu rui ro trong chuy6n e6i tna*r ti6n.

c Ti6n grii vC ttrri trir vd thanh torin giao dich chung kho6n

Ti6n giri hiii)n c6 d6 sEin sdng tham gia bi tru vi thaph torin giao dfch chimg khoiln t4iNam (VSD,) cria crctK vd kh6ch hdng;m& tai Ng6n hdng chi rtinh. vi€c thanh to6n m

4.2

4.2.1

4.2.1.1

4.2.1.it

Nguy€n tf c rzh phucrng ph6p t<6 to6n tii s6n tii chinh ghi nhgn th6ng qua r6i 16, r. d6o h4n, cdc kho6n cho vay vdr ph6i tJhu, tri s6n tdi chfih sin slng tt-6 uen, og tai

Nguy:n tiic philn bgi tdi s,rtn tdi chinh vd nq rdi chtTth thuQc danh myc itdu tr crta I. chuin myc ni! ndn, che do hd todn vii ctlic quy ctinh hi€n'hdnh vl nndp tuQt chftng

btr trirr thuAn (net). ViQc theo d6i phL6i t6chliQt cho CTCK, khdch hdne trone

Nguy€n t[c plhdn loai tdi sdn tdi chinh: ( F!'TPL, HTM, ci6.c khodn oho vay, AFS)rdi san t2ri clLlnh dugc ph6n lo4i thdnh c6c lopi sau ddu dger tr6n ban ch6t vd muc rlichtC6c tdi sdn tirii chinh ghi nh6n th6ng qua ldil l5 cria CTCK lld cric tdi san tdi chinh duoc

- ra tr6n rhi rru'ayng tdi chirrh th6ng qua hoat etOng nghiOn cuu vd ph6n tich vdi lcy vqngthudmg giim : c6 phi6u, m6i phitlu, c6ng cu rftrltruong ti6n trp, ciing lu ptrai sint ...

c6c tdi sdn tdi chinh nlnr git cl6n ngdy.d:io h4n cria circK ld c6c tdi s6n tdi chinh phi<linh ho{c c6 thti x6c dinh, c6 ky han c6 e p n md crcK c6 dg rrinh tich ouc vd c6 khd

- C6c khodn cho vay cria CTCK ld c6c tii san tdi chinh phi plh6i r;inh v6i cric khodn thanhkhdng tlurTc rLlidm y6t tr6n thi trucrng hodn hio.

-. C6c tdi stun tdi chinh s8n sdng ec Urin cria CIICK ld c6o tdi sdn tdi chinh phi ph6i sinh ct

1l**^Y. p,hdn.logi vdo c6c muc h6n, khOng xdc ttinh tluqc rnpc ti€u rtAu;;;il;;l,Iguydn tfc ph6n lo4i ng tdi chinh: ( Ng ,ray, ,r-n uuy tdi sdn tdi r:hinh, trai pfri6u Jfruy?isan tdi chinh, ph6i tr6 ngucri biin, c6c ng phdri trd ph6t sinh tr:on61 hopt rrgng kinh doanhIr'guy€n fiic ghi nhQn vd phrong phdp t;d t'odn ghi nhQn gid a,i itdnh gid lgi cticgid tri phrip lsi (lro,ng trrdng hqp kh6ng c:d gid tri thi trlnaog ( tuan thti cdc quy4.2.2" khotiil hodr a,ii oAn.khodn) hortc,g,id g6c:

4.2.2.1. D6i voi c6 phi,5u

- C:6 phi6u ni6nr y6t qu do r:huy6n nhuqng:Erugc ghi so t(i toan theo gi6 mua thgc t6, la giii kh6p lenh nnu4 b6n ohulg kho6n tr€nnrua c6c tdi sAn tdi chinh kh6ng bao gdm c6c chi phf rnua nhu chi phi rnOi!iOi, chi phlcuoi tcy k6 tolur phdi rt6nJr gi6 l4i ti6i vdi c;6 phii5u theo gi6 tri thitrudrng tai ngay giao dipJruong phrip xric dinh giri triphi hqp vdi quy dinh.

4.2.2.2. Ot5i vOi c6ng cq thi trucmg tidn tQ:

Trong d6:Ti6n grii c6 kj, han c6 ainn: Gi6 v5n cria ti6n grii c6 kj h4n thu Lrdi duu. c tinh tlung bdng Ithuong mBi. Tr:ucng hqp r:6 lrd n[ng biti5n r:h6t thi ph{i duqrc diinh gi6 t4i theo gi6 tri c6ktroan ti€n lai rrt cfc kho6n tidn grii co ainrr kh6ng thu rrai ouq. i;Jtt ung crr6Jcrr6n

- theo quy tlinh hudng d6n.

.?:1r,*"u: ti6n gti c6 kj,Jhan c6 einn thec, ciic lry hen grri kh6c nhau irugc tr6nh gi6 r4i

thu hOi vd mfc dQ rui ro lrrn.

4.2.2.3. Diii v6i c6c khcriin dAu tu cho vay:Diiu tu c6c khciin cho vay dugc phan 6nh gi6 trihi€n cQ, tinh hinh cho vay, thu ng chocho vay bang tiiin thuQc Danh muc tdi san iai crrintr cria c6ng; ty r;himg kho6n. Trong hch'ng khorin ttrr:o quy trinrh v6 giao dich hf q*l chrmg ltho6n phii toil thrrr theo quy dinhhdnh.

14

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i, tr6i phi6u ph6t

kho6n)

itda tu theo ,gitihiQn hdnh c,rta

Sd giao dic,h

dich vd phl

gan nh6t du'-o. c

tri ti6n gui da

thu h6i durgc.

h6i tlugc s€ dugc

c6 khd ndng bi

theo gi6 tri 516c

hgrp kh6ch hdng

o()thdi gian

xdc rlfnh vd

l.Jro6n \/i€ttheo kdt qudrtl6

udc n51odi.

giii tl6n ng;dy

( luiin thfi

rnuLa vdo, b6nchrinh ndy

thanh todn c6hqmL.

th,$ x5s tlinh vd

dt! b6n hopc

ng thu6 tdi

trardntg hoficlu(it chthtg

khrl6n. Girihang.

hiQrL theo

tai llgdn hdngi v1i cilc

dy phong

thdrtlch6ne ttr6

c6c llhoany ti6n d6 mua

,,J

-r l-

'1 I

: l-f

T4i ngdy lQp 86o ciio tinh hintt, tai chintr C.ICK cAn d6nh g;iit lqi xer4 c6 b6t k! binggi6 tricria m(it hoflc mot nh6m tii s6n riri c]hinh cho vpy. il?i;; uildii;e-ffi;lthu nhpp todn dipn - phdn Lailld.

4.2.2.4. Otii vOi c6c khodn dAu tu rtem phr5 ch6p:

'ciic khoin iliutu clem_th6 ch6p duqc ghi nJh4n theo 9!6 g6c. Theo d6i t6ch bi6t vdi c6crlh6t pnai ti6n hdnh trich ldp dpphOngltreo quy ctinh vd dusc ehi nhdn vdo 86o cdo thutKhoan rtiu hr dem th6 chdp vArl thu6c sd hitu crja CTCK ni)n phdi d4nh gi6 lai theo gi6r:ut5i ky kr5 to6n.

4.2.2.5" D6i v6i c6c kho6n dAuc6c khodn diLu tu khric qly ginh ph6p lq6rt a6l voi crcK vdphtpluflt qucu6i ky k6 toiin CTCK gia tpitheo quy dinh.

4.2.4. IVguyAn dc a,ftng ghi nhgn tdt, sdn rdi c,htnh vd nq tQi chtnh.c6ng ty dung ghi nhfln mQt ldi pn tdi ch(nh khi quy6n nhfln rlugc lu6ng ti6n tu tdi san trtrii san tdi chirrh cirng vdi phan xon rui ro vd roi ti.r, t" qrG" J;tuiiir*, d6 cho rt6i

4.2.5. It{guyan ilic ghi nhgn vd trinh Bdy vi dp'phrdng suy Tidm 67id tri tdi fdn tdi chtnh

cu6i m6i k! li5 torin c6ng ty d{,1rh gi6 tinLh ftLinh suy gifim gi6 tri cria o6c lopi tdi sdn tditr{ch lflp dg phdng suy gidm dus. c ghi nhlin vdo 86o c6o thu nhiip todn diQn. N6u ai siogidm da x6c tlinh trudc d6 thi s6 hodn nhllp r<hodn dg phd g suy gi6m gi6 tri tla rflp.4,2,7. A k,i todn ghi nhQn c(c khodn rtiu tr item (i thli cndp:

' D hqLch to6n ghi nh6n nhu c6c ldi sdn tdi chirph khiic cria crrcK..D

chuy6n fi kh.iin dau tu tdi chinh sang kh.drr dau tu dgm di thi5 ch6p khi ph6t sinh nghiaphdi rldnh gi6,tr1i theo gi6 frihap ry.Khi t6nrh6t thgc. s1r xdy ra dr5i v6i khodn dAu tu ttem <l[thti r:h6pr, CTef c6 quy€n quy6tdd br) dip tdn rh6t th6ng qua DAr hOi ddn5l c6i it6ng, Dqli hgi thdnh vi€n.

Nlguy6n t6c ghi nhgn t}i s:in c6 dinh hii,u hinhTiti sdn c6 Ainr n* nry]toni eli"har theo gi6 g6c. lrong qu6 rrinh sri ctgng, tdi san c6nggy€n giii, harr mdn lu! k6 vd giri tri con lai.

,t.5.

Kh6u hao dugc trfch theo phucrng phrip clurcrng th[ng. Thoi gian ktr6u hao duoc udc tinh- PhLuong tiQn v6n tdi

- ThLitit bi, dung r:g qudn gNguy6n tfc ghi nhQn thi s6n c6 tllnh v6 lhinhTdi sdn co oinl v6 hinh.d::" ghinhQn theo gi6 g6c. Trgng qu6 trtnh srt dpng, tdi s6n c6 trnguy€n gi6, hao mdn lu! k6 vd giri tri con lai.Khdu hao tluoc rtrfch theo phucmg ph5p dudmg thing. Thdi gian kh6u hao dugc udc tinh

.. Phrin m6m giao clich, k6 to6n

4.9. Nguy€n tfc gh' nh{n vi trinh biy c6c krrroin kf qur, kf cugc ngfn h*n, dii hgnC6r: khodn kf qul, kj cugc, ngfn han, ddi hqrn ld c6c tdi qan, t C6ng ty mang dinlnn (nginhen) ho6c tr6n I nim (ddihAn) rqiCkcggdntidng, dgng, t6 ctuic Ulkhi k;i cuoc, ky quy, khi ghi theo gi6 ndo thLi ttru ve lfri tfrrJg;

4.10.

4,10.1.

4, I 0.1.1.

Ngruy6n tfc vh prhuong phr6p k6 tor{n c6c l<ho6n ph6i {hu nlgf n h4n, dii h4nNguyAn ilic vd lt,hrong phttp ki! rodn cdc l:ho,rtn ph,rti tftu vi tdi s,dn tdl ch{nh:Ng'y6n tic vd phuong ph6p ki5 toen c6c kh'an phii thu b6n crrc tdi s6n tdi chfnh:

_::::^l?,g,liT.ijt{:9 brin rsrc, k6 cii gi6 tri 116o hBn cria c6c rSTc ho{c thanh lj;[;il;iiffii.i's,;ffiid;lffi;

i;-t^ -:: r-:.i-.r-d-' r, :\.clinJr gid bit6n tlrdt kh6 ddi.

15

phii lap ds vdi ptrdn

kh6ch quan

thi CTCK phni

todn diQn.

thi trud'ng ho{c

dlnh d6i vdi nehi

chlnh hi5t han

kh6c.

a6 tricn t4p

thi5 ch6p TSTC.

dung khoan

vd hinh ilugc

,cugc kf qu!t6. chi nhan 1

TSTC ddu dugcoi5i vdi cec

cho rth6y sg 13iimnhgrn rrio 86o ciio

dAu tu khdc, phiit sinh rtdn

i6 tri h.grp Ij trli

vu diiiu tu, t4i

khii r;Jruyrin 5fao

tl6nh gi6 kh6iphdng, gi6 triphprc rntc su1,

i kj kt5 to6n

philrrg tl6ldpr

ghi nJh$n thec

nfun

nh@rr theo

nanl

thdi g;ian Igi6 tlhgc tti

i nlhftn, h4chnq phdi thuL

i'1l

i{

.$, i

.;3t

05

4.11,,

4.11.1.

4.10.1.2. Nguy6n tic ,rd phucyng phAp k6 toan c6c khodn ph6i lhu vd dU thu c6 trlc, ti€n l6i c6c

a. Phdi thu vd tlU thu cO t{:c

C6 ttc ilugc chia, tiAn hi ( trdi phi6u, tin phii5u...), cbc dg thu tiAn lfli ktr6c tinh tilel6ng ho{c t}r,6a thupn.

b. Phai thu vd dg thu tiAn tdi cric tdi sin tdi ctLinh:

L6i cho vay, l6i ti6n grlttinh tr€n co sd cdcr cam k6t dugc thtrc hiQn d6i vdi khoin vay,

thdi eian.

Xdc tlinh vd lghi nhfln s6 phii thu ho{c rlg thu theo chi tiiit tirng lo4i dAu tu nhim mgrc

CTCK, kh6ng phdn biet lAi d6n k! nhrmg r:hua nhQn tlugc ti6n hoic l6i di5n ki nhung

4.10.2. Nguyhn tic vd phrone'phtip kd ndn cdc khodn ph(ii thu khdc:

f6 torin c6c lchodn ph6i thu klrric phdi ti6n hdnh phdn loqi ,cdc khoin ng, c6c kho6n ng

hdi duqc d6 r;6 cdn crt x6c dinh s6 trich lQp dg phdng.

H4ch toiin chLi ti6t theo timg d6i tuqng ph6i thu vd ghi nhfin theo timg hn ttrantr toan.

4.10.3. Nguyin tdc vd phuong'phrip kd todn alp phbng nq phdi t:hu khd dbi:

Dg phdng ncr phdi thu kJr6 ttdi ttugc trir:h lflp cho tmig khoan phii thu kh6 ddi cdn cthoic du kii5rr mfc t6n thAt c6 rh6 xtty rat.

Dg phdng ng phii thu kJr6 ddi ttugc trir:h lQp cho tung kho6n phdi thu kh6 doi cdn ct228/2009/T'I'-BTC do .80 Tdi chinh ban hinh ngdy 07 th6ng 112 ndm 2009 .

Nguy6n tic vd phuong ph6p t6 to6n cdr: khoin ng phiri tri ngfn h4n, dii hgn:

Nguyin tiic'vd phtronlT phtip kii torin cdc khodn vay: ( V'ty, trdi phi6u chuydn d6i,

ch{nh, nq tltu| til chinh, vay Quj hd lrq tdi ch{nh)

C6c khodn lray cria CTIJK phdi chdp h2rnh dung quy dinh ,cria ph6p luflt hiQn hanh vA

dQng vay ch.o hopt dQnlg kinh doanh cira CTCK.Phdi theo d(ii - h4ch to6n chi tlt5t sO tiAn dZi vay, l5i vay thr:o timg khodn vay, timg d6itlugc ghi nhiin thing kj k6 to6n dC x6c dinlh ihing dan k6t qud hoqt <lQng kinh doanh

CuOi ty k6 man lip b6o c6o tdi chinh, phii thuc hiQn di5i chii5u, x6c nh6n s5 au dam

thdi d6i vdi rsiic khoan vay y6u cAu phdi ctrinh gi6 kh6 n[ng tr2r ng, thgc hiQn tt6nh gi6

thuvt5t minh tdi chinh.

4.11,2. NguyAn tdc vd phrong ph(ip kd torin pkdi trt hogt frQng giaa dich chftng khodn:

Phai tra hoqt dQng giac dfch chimg khoiin ld c6c ktrqdn ph.6i tr:d ai5i vOi t6 chrlc cung

chinh cria C:|CK ho{c cira kh5ch hang CTCK qua S0 giao dlch ho{c qua D4i li tham

chrlc ph6t hdnh chrmg kho6n 1i6n quan <16n nghigp 4r bdo llnh ph6t hdnh cria CTCK.

dich W cho lkh6ch hdng vdo phi kinh d,ranh chimg khorin h6n nguy0n tic c6 cam ki5t

hgrp vdi doanh thu thuc: hiQn aOi vOi c6c nighiQp W kinh doanh c6p phdp cira CTCK.

4.11.,5. NguyAn tiic vd phuong phdp kd todn tlrud vd cric khodn phdii nQp Nhd nthc:Tdi san thud vd ciic khoin thuil phdi nQp cho ndm hiQn hzuth vi c6c nf,m trudc tlugc

cho (ho[c dugc thu h6i tri) co quan thu(i, dga tr€n cdc mrlc thu6 su6t va. c6c lu{t thu6

thud ndm.

4.11.5"1. Thu6 thu niLlip doanh nghiQp

Thu6 su6t thu6 thu nhQp doanh nghiQp 6p dung cho rpdm 2016ld2}p/o. YiQc k6 khai,

dung quy djnh cria ph6p luflt hiQn hdnh,

4.11.5.2. Thu6 thu nlLiip c6 nh6npOi vOi c6n b0 nhdn vi6n c6 hqp tl6ng lao dQng hoip kh6ng c6 hqp d6ng lao ttQng:

vd nQp thay thu6 thu nhfp c6 nhdn t4i ngur5n ngay thpi iti6m ph6t sinh chi trd thu nhQp

- thu6 theo ting lAn ph6t sinh thu nhQp.

Oiii vOi nhd. dAu tu: CTCK phai c6 trdch mhiQm kh6q ffU thui5 TNCN tgi ngudin, kO

- Ngdn s6ch rrhd nudc khi Nhd dAu tu phlit riinh giao dich brin chimg [<ho6n, nhpn c6

4.11.5.3. Thui5, phi pbL6i nQp khlrc:

C6c lopi thurS, phi phdi nQp kh6c dugc theo d6i chi ti6u tirng kho6n mpc thut5, tudn

hiQn hdnh d()i vdi c6ng, ty chimg kho6n..

16

tlung quy clinh vO lu0t Thuri5

sin tdi chinh:

rduo,c huOng Q

tiAn grii cd

x6c ttinh k6t

ua cli5n kj,nhan

cldi hofc c6

ruol ng qua nan

quy <linh t4i

ph,idu phtit

l$p vd qudn lf

:qng; cho vay. Titcy ki5 toan cO tit

s6 du ng vaytrinh bdv minh

dich 4r mu4phL6t hdnh c

chi tlugc ghi

g c6p dich vp c

ttlnh bang s6 tidn

hiQu lgc tl€n

thu6 vd quyi5t

K r:6 tr6chnh$p kh6ng

vd rrQp thud thayg6c vd lAi tr6i

hollc theo hop

vir l€ii su6t r,d

ho4l dQng cria

n6nLg kh6ng thu

cii: khodn ng

trr s6

valt ,hii sdn ldi

6n qruan di5n hoat

l6i plhdi tr6 ph€ri

quan.

voi thric t6. D6rrsb:orrrg B6o clro

c6c tdi sdn tdikhc,6rLcho Tr5

nhgr prhi thuc hi€n

kfillch hdng phir

U ki6n phdi nOp

ktit thric kV tinh

thLu€i tudn theo

kh6u lru. k6 ldrairuydn chiu

rr}il cl6u tu'viro

4,11.t1.

4.1 1.6t.

4.11.9.

4.12. N',

4.12.1.

rc khodn chi phi thuc rtiS chua ph6t sinh nhmg dugc trich truric vdo chi phi s6n xu6t, Ii phi ph6t !i 1iti. cho chi qhi sd'xu6t kinh aoantr tr€n co sdanh thu vd ph6t sinh, n61r c6 chdnLh lOcll vOi s6 ea hich, k(tm chi phi, le.h.roan trich lrudc theo loei diqh w cun6; cd,p

. phdi phin rlnh chi ti6t tirrng khodn ph6i fta, tinh hinh thanh todn c6c khodn ph6ito6n- c'6i lc!_ki5 toan ph{i thgc hi.)n d6i chiiiu, x6c nJr{n sri a"

"o"g "n u* ou"

todn chi lth{ phdi trd ngiin hgn, ddi hg,n

kj'ki5 totin, crcK phdi drinh gi6 khn rL6ng thanh to6n cric khodrl ng phii tra (n6u can dc glli nhpn vd rrinh bdy vi tinh rbinh afu 6na ndng thanh todn vd vi phgm

crta C6ng ty chftng khodn:

vsi cdc khLoiin vay:

trich trudc theo k}l6i luqng girt tri giao dich cld thgc hiprn

trich truoc phi dich vB theo Hgp ddng cung cA[ dich W n[m tdi chinh

tiic r.,ti phuong phtip kd todn ghi nhQn cdc ftftoiin phdi trd hogr itQng cung dich vqt, phdi nrt

doanh trong lcj'

bdo nguydn tito6n ti6n hdnh ghi

theo trmg ct6i

du khdp v6i th

) theo quy cllnh.

Nghtavqt Nq

trd ng vay ph6

Dai hQi ddng c6

itre.. T?i thdi dquan truc ti6p

khi tni G) c6c

ndm trudc. LqiQi tt6ng quan tri

chi phi tfnh

lpi c6c tdi san tdiDanh mgc tdi

chfng khodn:

tdi ch[nh:

i ky k6 to6n CTCK phni driph gi6 khii niing trd ng vay, truorng hqp kh6 khan vd k*ri:r trong Bdur c5o thuy6t minh tdi chlnhL cliing thoi phdi b6o cao tip trroi Ban gi6m tti5c

vi€n d lg'gan nn6t d6 c6 phucng An xh g f<ip itrui.

vti cdc khoAn ng phii trd:

no phdi u'i tl6.

y6n tdc vdr phucrng phdp k6 todn ghi nLhQn v6n qh0 s0 h0ru cria C6ng ty chringyAn ilic glbi nhpn vdn ddu k criu ch,rfi s0 htcu:

voir dau tu ctaL chri s6 hfiu rtugc ghi nh6'theo sii v6n thgc g6p cria chri sd htu.

4.12.2. N,glty€n tiic gttri nhQn lqi nhuQn C6ng ty t:httng khodtr:

phdi trd cirir c6ng ty bao g6m c6c khoan ph6i ffi ngudi brin va ph6i trd kh6c, chi phi, cdc khofun nq ph6i tra clu-o. c x6c dinh theo gi6 ph6t hanh c6'g cac chi phi ph6t sinh I

1,4*y sau.rhu6.chuaphdn ph6i h si5 l<yi nhu{n $ c6c hoet dQng cria doanh nghiQp rdo [p dung h6i t6 thay eOi ctrintr s6ch ki5 tiotur vd tli€u qhinh ttrOi t6lai s6t rrgng tf" ;"chqa phdn pht5i co th6 <ru,rc c ia cho c6c ,nhdrdAu tu dqa tr6rL rj rQ g6p v6n ,",iiiia"q"khi dd trich lflp c6c qu! thLeo i6u rQ c6ntr; ty vd cric quy trinrr cria prrap luflt viQt Nam.

yEV? tii_c_ph_i'in phdi lqi nhuQn crta C6ng D) chrftng kftodn: ( rlho c6 il6ng ho(c4.12.4. O chnny khotitl).ti€n gdp vdn, cdc

Yloitlu.l p119i lgi nhufn cra crcK rudn rhero Ngh! quy,6t Di! hi)i thdrh vi€n Dai hOi

th€ilai Di6u lQ Ct6ng iy.c6 tt6ng ilugc

hi nh{n cfc khoin doanh thu, thu nh$p C6ngdos.nlb thu vd dg thu cd tftc, tiin lfri tb cdc tdi sr,

cho vay, AFS:di tilr3m giao diph ph6t sinh, khi ch6c chin thu dr

theo giii tri hqp lf cria ciic khodn du-q. c quySn rrhgn kh6ng phdn biet da thu ti€n hay chua ttugc ti€n.lqi ich kinh t6

r th}|Ial ilugc riiic ttfnh tr'6n c<r sd khoan ch€,nh lQch t6pg giiia gidbdnvd gi6 vtin c6c tdilQclh [6nh gi|lli cdc tdi sirr tdi chinh cuOi lri ]rti to6n.

17

tdi chinh ho[c khrriirr chdnh

il6 dlinn b6o khiphir lhqrp gita

sunlg hoflc gtLi

nQp khdc:

vri trmg Dnt6.

rtfi ed,e khodn

trinh lbdy mfurh

cl6r1g, D4i hQii

lgrinhQn lAn

vliQc ph6t

dliiil chinh

sau thu6

du;sQt vd sau

Illro c5o thu

]FVTPLtdi cllinh cria

cfia cdng

cllnh r:g

xlrc tllnh

* 1li6n.l5i phrit sinh tu cdc tdi khhom tdi chfnh duqc ghinhflrr tr6n co sd lai ddn tich tinhk!'k6 to6n.

4.13..1. wguyan tdc,vd phrong phtip Shi nhQn rhar nhQp, 16 vd chi pht giay dich ctic tdi sdn

a. Qhi nhdn thu nhap ttAu tu vd ghi nhan tditai san tdi clifnh:

thdi gian vd

chlnh:

giira gid bdn thi nh|n thu nhflp

t.u doanh

i phi ndy tlugcph6t sinh.

i v€ b6n c6c tdi

quy tllnh trong

quy tlinh tai

duqc kh6ch

do tl6nh gi6 lgi

nhupn dugc chia

..thuc t6 phdt

chi phi vflt lic6c khoan dp

Q6i vdi doa.h thu bdn tai san $i chfnh 1gi nhQn th6n! qua l6il16 ld khoin ch6nh lpch ti.llrgc xiic dinh theo phuong phfp binh qudrr gia quydrf cu6i ngdy giao dfch). Thdi di6m

- ,Chenh lQch llti tlugc ghi nhfn r4do thu ntrpp

- (3henh l6ch lii dugc ghi nhQn yflo l5 vd chi phi giao dlch mua c6c tdi sin tdi chinh. hoat

b. r3bi nh?n chi phi giao dich mui|/b6n c6c tiri sdn tii chigrh:

tJ[i phi mua./Lr6n c6c tdi san tdi chfnh nhu phi m6i gid]i, phi giao dich vd phi ngdn hdng.

q6i vdi doanh thu brin tdi san t

p$i giao dich mua/ bdnc6c tdi gin tdi chinh cria B6o

c t3[i nhQn dU phdng vd hodn

d {ifi nhdn doanh thu kh6<:

Clti phi-dAu flr ld c6c kho6n l5 {to b6n cii<; TSTC, chi fhi mua ciic TSTC, ch6nh lQchkhpan 16, t6n rh6t ph6t sinh rrong k! t6 toan.

4.14. ll$uyon tfc ghi nhon doranh thu tii chfmh, chi phi h[gt tIQng tii chinh:

Dpanh thu dir;h vu cung c6p cho kh6ch hdng phni phtr hgp v6i c6c ngihi€p vu kinhvdlhoAt dQng cta CTCK,

- DQanh thu dir;h v.u dugc ghi n\fn khi thdra nn6n c6c dipu kiQn ghi nhan doanh thu dich

- Dqanh thu dd rthr.rc hipn rrugc xiic dinh trr3n r;o sd doarlh thu thuAn.

:lqrfrP di<lh vr,r di :r_u c6p cho l.tr6ch hdng du-o. c fec nhfln ld ho{n thanh rr6n co sd

bilrg ti6n hay r:h6p nhpn thanh tpen ho{c "u,r,

itSt s€ tlianh to6n.

e. Citli nhgn chi p,hi dAu tu kh6c

- Clq khe ntrng thu rtugc lqi: ich kinh tti tu giao dich tt6- pqanh thu dur:'c x6c itinh tuong tttSi ch6c chiin

c' c'!i nhfln c6 tric hodc hia cira cdc khoNn dfi-r tu vdo cOng ty con, c6ng I- Thp nhpp phrit sinh tir nh0n h6n 86o 96o kdt qu6 kinlr doanh tr€n co sd

^A .,

9,1t1 rtugc ghi nhQn vdo chi phi s6n xu6t, kin{ Aoar sinh, trirdq4 r x6y dpg hofc s6n xu6t ta.i siin dd dan$ duq( tdi sin ccli6p llnh trong Chudn mgc K6 r,o6n Viet Nan]r s6 t,e. Ghi nhfln doanh thu tdi chinh kh6c

Doqnh thu tdi r;hinh khric g6m l6i ti6n grii nglin hang klidng c,ii dinh, dpanh thu c6 hrc,tu ydo cdng ty oon, c6ng ry li6n k6t...thgc, t6 ph6t sinh {rong k} k6 to6h.

f. Ghl nhdn chi phi dAu tu kh6c

Chi phi dAu tu l*r6c g6m 16 b6n thanh l1i c6c lkhoan dAu tu vdo cong ty con, c6ng ty li€ntnrcj ti6p d6n hrat rt6ng tdi chinrr cira irc;r ho6c trich trudc.

4.15. Ngqy6n t6c ghLii nhfln chi phi qu6n ty C6,ng ty chrfrng kho6n:

li6n kist, ficn

tich;C6 trlc, loi nhufln du-o. c chia tluEc ghi nh6n khi C6ng $r dugr: quydn nh4n c6 tuc ho[cv()lt,

quy€n nhfln lqi

d. Ghinhin chi prhi ldi vay

i phi ili vay li6n(ttugc vt5n hod)

dQng kinh doanh cK..

sudt ttLuc tti timg

ti5 vr) gi6 mua (ng;dy T+x.

i nhQn vdo chi

tdi chinh phiri

phdp thdnh lflp

muc Doanh thu.

thanh to6n ngay

TSillO vd cdc

uprr tfir viQc g6p

trgc ti6pcd rcili c6c

c6c kJrodn ddu

c6 lii)n quanr

v[n phong,

c6 liC)n quan

,l\*

I

/'e,+--/.',/./

4.16. NguyGn tic ghi nhgn thu nhgp kh6c, chi phikh6cia. Ghi nhdn thu nhdp khiic;

4.17.

4.19.

Phin 6nh c6c kho6n thu nhQp kh6c ngoiii hoat rlQng llinh doanh, dAu tu cria crcK nhuti6n phat vi ph4m hqp d6ng; qfc khodn thui5 duqc Ng6n s6ch nhd nq6c hoin; thu ciic klchri ...

b, Ghi nhan chi phi kh6c

Phan anh c6,: khoin chi phi phdt sinh ngodi c6c chi pfri phr;c vp hoat dOng kinh doanhnhugng ban, thanh li TSCD; bi phat do vi ph4m hgrp dOng; bi phat trhur5, truy nQp thu6.

Nguy6n tf,c 'i'ir phu'ong phdp ghi nhgn chi phi rhri6 Tnu nhgp d0anh nghiQp hiQnchi phi thu6 INDN hi6n hdnh ld sr5 thu6 TNDN phalnQp rrinh ren thu nhflp chiu thu6hiQn hdnh.

Hdng quy, k5 toan cdn cu vdo td khai thu6 TNDN e6 gni nn0n s6 ttru6 TNDN tam n0p.quytit torin th,u6 d6 h4ch torin iili6u chinh chi phi trru6 rNox hi€n harrh cho rtung quy&Nguy6n t6c ghi nhgn, quin g vh trinth bdy tr6n B{o cdo tdi chinh v6 tdi s6n ve ngTdi sdn vd nr;'phii trd kh5ch hang ctuqc phran 6nh s6 tuqng ho{c gi6 tri c6c tdi sin, c6ccam k6t vdi lkh6ch hdng cria CTCK.

Trinh bdy chi ti6t t6ng gi6 tri v6 tai s6n c6n cr? vdo trqng th6i giao diph vd c6c khoin ttr6i phi6u cria. kh6ch hdng tr6n Brio c6o tdi chinh. so lipu ghi nh{n ctn ct vdo s6 c6i tlkhodn.

Qudn tr! rriii ro tdi chinh tt6i vrii Cdng ty chring kliodnThuy6t minh chung ilinh tinh vd dinh lu,qn51vd rui ro ftdi chinh tltii v0i c6ng ry chimgRti ro tdi churh cria c6rrg ty bao g6m rilLi ro thituhg, rui ro tin dgag vd rui ro thanhki6m so6t nhE,m ttdm bao sU cdn b6ng d mric hqp $ gfita chi phi rui to ph6t sinh vd cl

hi trudng, rui ro tin dgag vd rui ro thanh Ihqp ry gflta chi phi rui to ph6t sinh vd chidn li rui ro di3, ddrn b6o sg cdn bine hqp I

3

5.1,

Cdng ty c6 triich nhiQm theo d6i quy trinh qudn li rui ro sg cdn bing hgp

5.2. Rti ro tin dgnLg

5.3. lRrii ro thanh khoin:

5.5.

Rrii ro tin dunLg ld rui ro md mQt b€n tham g;ia trong nlQt c6ng cu tdi phinh ho{c hqp' rninh d6n cltSn t6n th6t vc tai crrinh cho o6ne tv. c6ns tv c6 c6c nii ro 1i rlinh dan cten ton that vc t?ri clhinh cho Q6ng ty. c6ng ty c6 c6c rui ro tin, iiu ooi voi r;iic khodn phii thu kh6ch hang) vd hoqt o[n[ tai chinh (bao giI jinhkh6c).

<A

Itti ro thanh l*rodn ld nii ro C6ng ty g[pr klL6 kh[n khi thuc hiOn c6c nghia qr tdi chinhtJdng ty chri'v6u ph6t sinh tu vigc cric tdji sdn tdi chinll vd nr7 phii trd tdi chinh c6 c6c tlllti ro thi trutmg:l{opt tlQng kinL}r doanh cta c6ng ry s€ chni y'6u chiu ruli ro khi c6 sg thay e6i vd gia va

Itrii ro ti€n tQc6ng ty chiu rui ro vc lai su6t do gi6 tri hqpr g cria c6p lu6nLg tiAn trong tuong lai cria ntheo nhtng tlLay tl6i cta ldi yAt *ritruhrg khi c6ng ry c6 ph6t sinh o6c thoan ti6n guivay vd ng chiu l6i suAt ttri n6i. c6ng ty qudrn lf rui ro tai ruAt tang c4ch ph6n tlch tinhduoc c6c ldi s;u6t c6 lgi cho mpc dich criil C6ng ty.

19

5.6. Cdc rui ro khiic vO siA

Cdng ty chiu rrii ro vd gi6 cta odc c6ng c;U r,6ncdng ty chiu rrii ro vd gi6 cta odc c6ng c;u r,6n ph6t s+h tu c6c khoan ctAu tu c6 phi6up;i6 tuong lai ,cta cd phi6u diu tu. c6c khotun dAu tu c6 phi6u dai han duoc nf- nir,.r,c$ phit5u dai han du-o. c nfm gifi,vdieti6m k6t thric n6m tdi chinh c6ng ty chua. cr5 ki5 hopch b6n ,s6c khoan ctau tu;ty:

6 Cdc chinh sdr:h itinh gid cdc tdi sdn tdi chfnh thuQc Danl[ mr;c tii sin tdi chinh cria6.1. t'hucrng ph6p <1inh gid dp dpng, ky thuat dinh gi6:

c6c tdi sdn tdi chinh rtugc dfnh gi6 theo gi6 tri hqp l!,xdc dlnh gi6 theo phuong phdp- g,iao dich.

_ I)Anh gi6 l6n rldu : gi6 hi hop hqp li d6nh gti6l4ic6c ']I'STC h s6 chdrrh l€ch giila gi6 rri- dtffi giri lai tlrrto gi6 trihqp I vi gi6 ru,n b,* ctAu cri4 cric ltSTC.

nhuqngbAn,ng phdi trd

thudmg cria

nbm vd thui5

i tri kh6ch hiph6i trd vd

grli giao dich,tung tl6i tuqng

C6ng ty cl6

qudn li rui ro.giiia rui ro vd

kt6ng c6 khdtit hopt ttQng

ti€n gti ngdn

thii5u vi5n. Rriitli6m ttrio h4n

su6t.

c6ng cg tdi chinhho{c khdng c6

cpnh tranh tr€n

h4n do tlnhdich chi6n I

ng ty chfng

qudn gia quy€n

giS,lqi cilc

ltj ISCD;thuxln tlinh clugc

rnhu khodnL 16

thuri TNDtrl

cdn roft vdo tr)

sd,n <Iudn f theo

c6 flr,:, g6c vd ldisiitt<i5 toan r:ai

thgc hipn tluqrc

xu6t kinhcho rray vd r:6,c

thanh khoan cira

nlau.

sE biiin ilQng

h4rL, c;6c kho6nL

itr.:riing tt6 cd

chiic chan vdr

ldu clili, tqi thdi

cuiii ngdy

taiithdi didlm

6.2

63.

1

A.

47.1.

47.3.

7.3.1

_ DAnh gid lAn hai hd tli : gi6 tri rt6nh giir lai c6c TSTC la s6 chdnh lQoh gita gid rri- giri drinh giri l4i theo gi6 tri hqp l)r ky;Ay:HiQu qud cria viQc sri dung c6c phucrng ph6p dinh gi6 vd $r thuat dinh gi6:

Phin rinh tlu'g vd chinh x6c gi6 tri cta ciic T'STC trong kj,ki5 .o6n.

'Clinh.s6ch dinh giri cric tdi sAn tdi chinh thu0c danh mgc tdLi sdn tdi chinh cria c6ng ry,Ndu c6).

lDoi vdi cdc I]STC nhu tiAn grii c6 lcj h4n....crcK it6nh gi6 kh6ng c6 khd n[ng bf t6nro n€n ghi nhiin theo nguyOn t6c gi6 gt5<;.

lth6ng tin bii sung cho c6c br{o crio tdi chfnh',fhuyiit minh vi bdo cdtt tinh hlnh tdi c,hfnh

'lfi6n vh cdc l<hoin tu.o'ng ducrng ti6n- l|i6n m{t t4i qu!

- 1 i€n grii ng6n hdng cho ho4t clQng cua CI-CK.- 1li6n dang chuy€n

r..: 1,.- I ren gu v€ b;in chimg kJro6n b6o ldnh phrit hdnh- f i6n gfti bi trtr va thanh to6n giao dfch ctLrmg khorin- C6c khodn turng ducmg ti6n

- Trong d6 : 'I'i6n grii k! han dudi 3 thiins

cQng

giri l4i c6c TSTC tru(rc cl6 ld

g kho6n theo

khdng th6 thu

t,ic gi6g56,c (

i vir nuic clQ rui.,

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Cthi ti6u Kh6i tuqng giao rlich thgc hiQn ctrong ntrm

a,) Cria C6nElty Chn'ng kfro6n^A ,.r- LO pnleu6 .. 1 .<- r ral pfleu

- Chrmg kho6n kh6cc0ngb) Cria ngu'di ttiu tu'

^l '.1- uo pnleu+ ,. ' 'I- rrat pnreu

- Chrmg khorin khiic

876,940

876,940

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7.3.2 Tii sin tdi chfnh s8n sdng C6 Uen ( AFS):

Tii sin AFS

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T'dri s6n HTM urtu2016lFlqp d6ng ti€n gti c6 kj,han tii 3

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. Phii thu ciic dich vu CTCK

r,5r7,95\,3145. Phei thu vr3 hqp t6c ktuh

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7.3.3 rCdc khodn dtAu tu cI6n

7.3.4 C6c khoin cliro va

VG tinh hinhr bi6n d6ng cdc ([odn df,u tu'theo nh6m do d6nh l4i theo gid thi t ho{c theo tri ghi

'vfi c6c khoirrn tlAu tu'kh6ng p6 gi6 tr! thi trudng) {ui5i try:

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n[mthu h6ikhotut phai thu vd dy thu

tt6i Chii ti6t c6c khoAn

c6c khodn <tdu tukhoan phii thu vd c6c

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khd ndns 1ilru h6i vdn

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i thu a6c dich vp CTCKt16: Ctri tiCt cac khoan

ldri n{ng lihu h6i v6n

i thu vd liSi giao dich

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tl6: Ctri ti6t phai thu

phdng plhii thu khrt .tdi

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thu vO b6n c6c

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phi phii rbd c6c Sd GDCK

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L7.l9t. h hinh t5ng, giAm tlri s6n tlinh vd hinh:

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phf trii tru6,c

i phi trrl tru'fc ngiin hg

ph{ tr6lrudc ngAn h4n phdn b6

Chi phi trdr tru'ri'c dii h4n

Chi phi c6nLg cp dung cu chlf nhan b6

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T4i ngdy d.iiu ndm

Logi vay ngtrn hgns6 arr cu6i tYtri trong ki

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ll12l2i,0l5s6n tAi chinh

Tdi san tdi ,chinh giao di

Tdi san tdi chffi giao dich

Tdi sdn tdi chinh eiao dich qAm cis

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Tdi s6n tdi chinh chd thanh

Tdi sdn tdi chinh cho cho

Tdi san tdi chinh lcv ouV ddrh b6o khoin

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sin thi chixrh

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Tdi s6n tdi chinh giao dich

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