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BAO CAO TAl CHINHr

QUY 11- 2018

- ~~~' ~.-' ~Ten cong ty: CONG TY CO PHAN OUAN LY OUY HUNG VIt;:T

Dja chi: L9-12A.T~II~ 9, Tba IIh:) VinCom Center, 72 Lc Tldnh TfJn t..~

45/\ L)' Ttl'TrC)n~.P.H~nNghc. Q.l, Tp.llCM

HO sO GOM CO:

STT La~i miu, bit!u bila cila Sri'ltiVno

01 sang can Mi M tailn 01

02 Bang bila caa Mt qua kinh daanh 01

03 I Bang ltiu.chuye'n IMn t~ 01

04 I Bang thuye.t minh bila cila tai chinh 01

• 05 Bang d(f Dh01lf! cac khoan d6u {If c!llrl1f! khoan 01

CONG TV cO pHAN aUAN LY au" HUNG VIl;:T

sANG CAN DOl KE loANM3u B01-CTa (Ban hanh theo TT12~/2011fTT .BTC ngay 519111 eUa BTC)

Tfl ngAy 30 IMog 06 "Am 2018T'I ell eilc $61~U dOOdur;1cth6 h~n od d60 V'6' '118m. I Iv rllJO'ng h(l~ I1VQC hI chu bd <k7nVI '';;0 16 khik;

TAl SAN M' Thuy6t s6 cu6i ky s6 c1~un:im.6 minhA. TAl SAN LU'U DQNG (100-110+120+130+140+150) 100 74,407,052,381 22,013,369,294I. Tit,n va eae khoan tU'O'ng (lU'O'ngc1i~n 110 66,164,593,881 17,149,898,0441. Ti~n r:1,z.t 111 V.1 66,164,593,881 14,549,898,0442, Cae khoan tU'O'ng(lU'O'ngti~n 112 2,600,000,000

II. Cae khoan c1autU' tai chinh I1g~n h~11 120 V2 8,239,458,500 3.179,206,250

1. €lau III ng~n h,;10 121 9,748,037,787 3,188,906,2502,01,1'pMng giam gi:!i (lau Ilf ngan h;;m 129 (1,508,579,287) (9,700,000)

III. Cae khoiln phili thu ngc\n h~n 130 3,000,000 1,684,265,000

1 Phai I'u ella khaeh hang 131 V3 800,000.000

2. Tra Imoe eho nguoi ban 132 . .3. Phai t,u nOibQngan hQn 133 . .4. Phai l1u hoQI (I~ng nghiep VI) 134 . 877,375,000

5. Cae khmin phai thu khae 135 V4 3,000,000 6,890,000

6. 01,1'pheng phai thu ngan hQnkhQ(lei (") 139 - .IV. Hang tOn kho 140 . .V. Tai san ng6n h\Jn khae 150 . .1. Chi phi tra tru'ae ngan hQn 151 - .2, Thu~ 3TGT dlfO'CkhtJuIn':' 152 - -3 Thu~ •..a cae khoim phai It-,uella Nha NlfaC 154 . .4. Giao dieh mua ban IQitrai phi~u chinh phu 157 . .5, rai san ngtm h~n khae 158 - .

B. TAl SAN oAI H~N (200=210+220+230+260) 200 7,877 ,579,303 3,834,575,685

I. Cae khoan phai thu dai h~n 210 V5 4,266,981,950 166,981.950

1. Khoan phai Ihu dai h~n khaeh hang 211 - .2. v6n k nh doanh CI (Janvi IrI,I'ethuOe 212 . .3. Phai t.,u dai h~n noi bO 213 - .4. Phai thu dai h~n kh,lc 218 4,266,981.950 166,981,950

5. 01,1'pt'ong phai thu dai hQnkh6 d6i 219 - .II. Tai san e6 djnh 210 V6 199,667,353 256,663,735

1. rai san e6 d!nh 'lfU hinh ~21 199,667,353 256,663.735

- Nguyiin gia ~22 750,726,600 750,726.600

• Gia trj hao mon lLiyk~n ~23 (551,059,247) (494,062,865)

2. Tai san ci> dmh :hue lai chinh ~24 - .• Nguyen gia 225 . .• Giil trj hao mon lOyk~n 226 - .

3. Tai san ci> d!nh ',6 hinh 227 . -• Nguyen gia 228 93,315,600 93,315,600• Gia trj hao mon lLiyke (.) 229 (93,315,600) (93,315,600)

4. Chi phf xAydl,l'ngCo'ban eCl dang 230 - .lit. Cae khoan d~u tU' CK dai h~n va dilu tu' dai h~n 250 3,410,930,000 3,410,930,0001. £lau tll vao eOngty con 251 . .2. £lau III vao cOngty lien k~t 252 . .3. £lau III dai h~n ~hae 258 V.7 3,410.930,000 3,410.930,0003. Ol,l'ph6ng giam ~ia (JauIII dai h~nn 259 . -IV. Ui san dai h\Jn khac 260 . .1. Chi pti Ira tn.rae di3i h~n 261 . .2. Tai san Ihu~ thu nhap hoa.nI~i 262 . .3. Ui sa' dai h~n khae 243 .

T6NG CONG TAl SAN 1270=100+200\ 270 82,284,631,684 25,847,944,979

Tt'uY6t minll beo coo 101 CI1I,111IIJ mCt bC pMn /thOng flJCI1 roi eva iMa ella ttl! dJlnh

NGUON VON.., Thuy6t SOcuOI ky SO(I~u n~m.6 minh

A, NC)'PHAI TRA (300=310+330) JOO 59,069,201,831 666,168,865I. NQ'ng~n h~n 310 59,069,201,831 666,168,8651. Vay ngAn h~n 311 - -2. Phai Ira ngo-oi btm 312 V.B 821,167,500 ~69,000,0003. NgU"oimua Ira li~n IrU"6'c 313 - -4 Thu~ va khoan phai nOpNha nU"oc 314 V.9 16,393,70C 24,107,7005, Phai tra cling nMn vien 315 - -6. Chi phi phai Ira 316 V,iO 20,000,000 20,000,0007. Phai Ira nOibO 317 - -8 Cac khoan phai Ira, phai nQpng~n h~n kMc 319 V.11 58,083,226,579 1,136,2809 Oll phOngphai Ira ng~n h.;ln 320 - -10. Ouy khen thU"angphuc IQi 321 - -11. Giao djch mua ban l:;titrai phi~u chinh phu 327 - -12. Ooanh thu chU"aIhl)'c hi~n ng~n h.;ln 32B V.12 118,414,052 51,924,885

II. NQ'dai h<;in 340 - -1. Phai Ira dai h~n nglloi ban 331 - -2. Phai tra dai h.;lnnOibO 332 - -3. Phai Ira dai h~n ~.hac 333 - -4, Vay va nQ'dai h~:1 334 - -5. Thu~ Ihu nh~p hoan I~i phai Ira 335 - -6. Dv ph6ng IrQ'dip m!1l viec lam 3~6 - -7. Oll phc,ngphai Ira dai h:;tn 327 - -8. Ooanh thu chlla Ihvc hien dai h~n 328 - -9. Ouy phat Irien khoa hQCva cong ngh~ 339 - -1O.Ouydl,l'pMng b6i IhU"ongIhiel h:;ticho nha d~u III 359 - -

B. NGUON VON CHU s6' HCrU 400 23,215,429,853 25,181,776,1141. NguOn'IOn(I~u III chu sO-hCru 411 25,000.000,000 25,000.000,0002. Th~ng dU"vOncOph!1O 412 - -3. VOnkhac chu sO-heru 413 - -4, COphi~u QUY(0) 414 - -5, CMnh I~chdtmh gia l:;tilai san 415 - -6. Chlmh I~ch Iy gia hOidoai 416 - -7. Cuy (lau tll pMI trj~n 417 - -8 Ouy d., ph6ng lai chinh 418 - -10 Ouy khac IhuOc~-Onchu so heru 419 - -11. LQ'inhu~n chu'a pMn ohOi 420 (1,7B4,570,147 181,776,114TONG CONG NGUON VON (440=300+4001 430 82,284,631,684 25,847,944,979

,[,

cAc CHI TlEU NGoAI BANGCAN DOl KI: loAN

ThuyetChili~u minh M:J s6 56 cu6i tMna 56 t1au nam

1 2 3 4 41. I ell san co ojnn Inue ngoal UU1 - -2. V:at lu, chli'ng chi c6 gia n.,~n giCr hO 002 - -3. rai san nh:an ky cU'(le 003 - -4. N<;J'kh6 <f6i <fa X.1 ly 004 - -5. Ngo~i I~ cae lo~i 005 - -6. CK lU'u ky cua dng Iy Quan ly Quy 006 9,748,037,787 J,188,906,250

Trong d6:

6.1 Chlrng khoan giao d!eh 007 8,926,870,287 2,619,906,250

6,2 Chli'ng khoan I~m nglmg giao dieh 006 - -6,3 Chung khoan ca.m e6 009 - -6.4 Chling khoan I~m gilt' 0'0 - -6,5 Chlrng khoan eho Ihanh loan OJ1 821,167.500 569,000,000

6.6 Chlrng khoan phong 100 cho rul 012 - -6.7 Chli'ng khoan eho giao dich 013 - -6.8 Chlrng khoan ky quy dam bao khoan vay 0,4 - -6.9 Chling khofm su.a IOi 9 ao dieh 015 - -

7. CK ehva Ivu ky ella e6ng ty Quan ly Quy 020 3,410,930,000 3,410,930,000

8. Ti~n gu.i ella nha dau Iv uy lhae 030 28,136,873 5,003,599

• Ti~n gLri cua nh3 d~u tU' I..y tMc trong nU'oe V.13 031 28.136,873 5,003,5S9

- Ti~n gtii cua nh3 dau tU' L:y thac OlICC ngoai 0::'2 - -9. Danh 'Tll,Jedau Iv ella nha dau IU' llY Ihae V.14 040 52,777,518,200 14,058,900,000

9.1 Nha dau tU' u,.-Ihac Irorg nu'oe 041 S2,7i7,S18,200 14,C58,900,OCO

9.2 Nh3 dau IU' u,.-Ihae nU'ae ngoai (0) 042 - -10. Cae khoan phai thu ella nM dAu tv uy Ihac 050 - .11. Cae khoan phai Ira cua nha dAu tU' uy Ihac 051 - -

(") Bao g6m nhtrng e6 phieu eM thanh loan

NgU'aiI~pbiou

.-TRAN HoAr NAM

Kil Toan Tmang

lE TH! KIM HoANG

Thuy~1mlnh Mo clio la, ehln'llB mol bOphan khon" tach Wt elia Bilo cilo /.1,Chlnh

C6NG TY cO pHAN QU.8N LY Qur HUNG VI~T MA sO: B 02 - CTQKE:TQuA HO~T OONG KINH DOANH Ban Mnh thea TT 12512011fTT-BTCQuy 2 "am 2018 ngay 051912011 eua B(J Ta; ehlnh

Till eli elie ,6116u ddu (JU'f)Clilt, Il,en blln\l d6tJg V,~I Nam, ngOQ,/W /rvOng hoP (Juoc \llli ellu bAng l1o'1 vi /,~n '6 khlic

Namnay Namtru<tc

Chi tieu '" Thlll'ttlLOyk6 l'I6n LOykAl'Ilm,6 101111 Quy bao do Quy bao cio

cut\i quy bao cao cut\1quy bao cao

I. Ooanh Ihu 01 VI,1 228,015,339 373,873,638 . .2 Cae khoan giam trlr doanh Ihu 02 . . . .

3 Doanh thu thuan Ill' ho~t d<:>ngKO 10 228,015,339 373,873,638 . .Chi phi ho91dOngkinh doanh, gia

~, v6n hang ban 11 VI2 7,960,000 12,955,123 . .s. LVi nhu~n 9QPIII hO{lt dQng KO 20 220,055,339 360.918,515 . .

6 Ooanh Inu ho~t d~ng lai ehinh 21 IV,6,VI,3 367.277.836 1,444,175,979 842,912,742 1,482.434,095

7, Chi phi lai ehinh 22 lV.7.VI4 1,451,963,626 2,203,158,169 201,645,284 8,142,355

il Chi phi Quanly doanh nghi~;) 25 VL5 783,603,545 1,552,918,666 776,346,290 1,557,377,870

9. LVi nhu~n thuan til> hO{lt dQllg KO 30 (1.648,233,996) (1,950.982,341 ) 1135.078,832) (83,086,130)

o Thu nh~p khac 3' . . . .1 Chi phi khae 32 . . . .2 LQ'inhufm khac 40 . . . .

3. TOng 19'inhu~n k~ toan tr..,(,c thu.50 (1,648,233,996) (',950,982,34') ,135,078,832) (83,086,130)

~ Chi phi Ihua TNON hi(m htmh 5' 15,363,920 . .j Chi phllhua TNDN ho~n I~i 520). LVi nhu~n sau thutl TNDN 60 (1,648,233,996) (',966,346,26') (135,078,832) (83,086,130)7, UU trim cO nhiltu 70

Jc

Ktl toan tnKmg

LE THI KIM HOANG

Ngooi l~p biOu

TRAN HoAI NAM

C6NG TV cO pHAN QUAN LY QUY HUNG VII~.T

LU'U CHUYEN liEN T(;'(Theo phuong phap Ir Ie li~p)

Quj 2 nam 2018rAI C8 cac ~ I~u lMu l1UQC Ih4 hi6n bAng ~ng Vi61Nam. r.~i tfir fru6ng hqp dUQ'Cghi eM bAng<:bn vi ti6n t6 kMe

MAs6.80J.CTQ

Ban hanh thea IT 12Y2011/TT.8TC

ngayO~011 cueBOTaichfnn

Chi tieu M' Thuy~t Ky nay Ky nay nam tnrcYc.6 minh

1

I - LU'U CHUY~N T1~N nl HO", T DONG KINH DOANH1. Thu tien Ilr h0<;31~I)ng nghit;!p Vl,l, cung cap DV va doanh thu kMc 01 204,823,950 -2.Til3n chi tra eho hO<;3tdOng nghi~p Vi,J va nguai cung cap HH. DV 02 (192,581,472) -3. Tit3n chi tra cho nguO'i lao dOng 03 (357,081,300) (366,664,950)

4. Tit3n chi Ira lai vay 04 .

5. Tien chi nOp thue TNON 05 - -6. Tien thu khac tli hO<;3t~Ong kinh doanh 06 67,061,087,665 19,313,519,949

7. Tien chi kh,k tlr hO<;3tdOn:! kinh doanh 07 (12,527,052,574) (,8,143,920,045)

LlFU chuy6n ti~n thu~n tu' hO{lt d9n9 kinh doanh 20 54,209,196,469 802,934,954

11- LU'U CHUY~N TI~N TO' HO",T DONG DAu TU'1. Tien chi <1~mua sam, xay dU'ng TSCB va cae tai san .jai h<;3rlkhac 21 . -2. Tien thu tlr' Ihanh Iy, nhU'ong ban TSCE> 22 . -3. Tiem chi mua cac eOng Cl,JnO' cua Clan vj khac 23 . -4. Tien thu hi Ihanh Iy, nhU'O'ng ban TSCB va cae tai san dai han kMc 24 . -5. Tiem chi d~lUtll g6p v6n vao dan vi khac 25 . -6. Tien thu h6i ClAuIII g6p vbn vao ClO'Ilvi kMc 26 . -7. Tien thu c6 tlic va 100inhu~n ~l1O'c chia 27 343,239,462 57,265,993

LlFU chuyAn tien thuan tlP hO<:ltd9ng dau tu' 30 343,239,462 57,265,893

111-LU'U CHUY~N TO' HO",T DQNG TAl CHINH !

1. Tien thu tv pMt hanh c6 phieu, Irai phieu, nh~n v6n gOp cua chll I

sa hCfu 31 - -2. Tien ehi Ira v6n cho cae chu sa hCfu, mua lai c6 phieu clla eOng tyda pMt Mnh 32 . - ,3. Tien vay ng~1Ohan, dai han nh~n C1U'O'c 33 - . )

4. Tien c~i Ira nO'g,5cvay 34 - - \

5. Tien c~i Ira nO'thu~ lai chinh 35 - - J6. c6 tlrC, IO'inhu~n CIaIra cho chu so hCfu 36 . - .LU'u ehuy6n ti4n thu!n tll' hO<:ltdQng tai ehinh 40 - .LU'u ehuy6n ti~n thu!n trong ky (50=20+30+40) 50 54,552,435,931 860,200,847

Tien va tl1ang ClL1angli~n (I'~u ky 60 11,612,157,950 15,108,101,341

Anh hl1ang eua Ihay ~6i ty gia h6i ~oai quy d6i ngoai 1$ 61 . .Tiltn va tu'cmg dU'O'ng tiltn cuOi ky (70=50+60+61) 70 66,164,593,881 15,968,302,188

Ngu'o-i I~p bi6u K~ toan tru'&ng~gM: ~~{f'Qlha;;p.m 2018" C6~iq,r9J~D6c

e-:-y1~J", cO HAN )

)/{oJe * aUANLY01J'i'~

~ P", HUNGVI~ ~.'1>'} .l"

TRAN HOAI NAMI . .,.p HOCY.\

LE THI KIM HOANG TItA' vAN TRONG

Thuyet minh 080 cao tai chinh 1IJm(Jt b(Jpfl~n kMng tech r&i cua Rio cao Mi clJinh

C6NG TV cO pHAN auAN l Y auy HUNG VIf;:T MIJ so:B09 _eTa

THUYET MINH sAo cAo TAl CHiNH B,nM,,"lh,oTTI2Y.!0l1m.BTC

our 2 nam 2018 "98)'0.s-w2011 CUB BO Tai chlnh

rIJt COcac sO Mu <ft1u c1uQc th4 h~n bang <Mng Vi~1Nam, ngoOi In) truQng hop dlJf)C ghi cM bDng dan vi ti4n t~ khac

Thuy4t minh nay 10~I bOphon kh6ng tach rt'JI. ",a dLJQCdQc cling esc bOo cao tal chinh "inh kern

I. D•••C m£M HO"T DQNG CUA DOANH NGHI£P1. Hinh th(rc sa hfru vOn

COng ty cO ph~n quan Iy quy Hung Viet dU'<;"ctMnh I~p theo Gi~y phep so 33/UBCK-GP ngay 6 thang 5 nam 2008 do Uy

Ban dlling khoan NM nyoe (UBCKNN) cap & Giay ::lhep di~u chinh s6 10/GPOC-UBCK cap ngay 5/4/2013 v~vitilc thayd6i dia chi van ph6ng, Giay phep dieu chinh s6 01/GPDC-UBCK ngay 16 thang 01 nam 2015 cGa UBCKNN ve vitilc b6

sung nghi$p VI) kinh doanh:TU' VEindau IU' chling khoan.

2. linh vY'cho~t dt)ng

II. KY K£ ToAN, DO'NvI TI£N T£ Slr OVNG TRONG K£ ToAN

7 nglfoi

5s6 9,ay phep00218/0LO00216/0LO00222/0LC00198/0LO00572/0LO

3.

• Quan Iy quy dau tll chling khoan, cOng ty dau tll chCrng khoan:- Quan Iy danh ml,JCdau III chling khoan .• TlI v~n dau tlf chung khoan.TOng sO nh~n vienTrong do:• Nhan vj~n quiln Iy quy:T~n nMn vi~n

Tran Van TrongVO Trong ThuyNguy~n Thanh TUngPhi Thi Thu Hj~nTrfln Hoai Nam

Ngay cap17/04/200917/04/200917/04/200917104/200901/02/2010

Vi triTong Giam 06eChuy!!n vi~n tll \'an

Chuy~n vi!!n quan Iy quyChuy~n vi~n quan Iy quy

Chuy~n vi~n quan Iy quy .,

1. Nien de) k6 toan

Nam l~i ehinh li~p thea: bat dau 1(Y ngay 1 tMng 1 den ngay 31 lhang 12

2. Dem vi !iAn I~ Slr dl,mg Irong ghi chep k~ toan va nguyen tac I~p baa caa tai chinh

Oem vi li~n t$ sli dVng trong ke toan: dong Vi(!t Nam (VNO),

Nguy~r tae I~p Bao cao tai chinh: BaD cao tai chinh dllO'c ltlp theo nguy~n tac gia g6c va phu hO'P110, ehuan ml,J'Ck~ toanVi$t Nam.

III. CHuAN MV.CvA CH£ DQ K£ ToAN Ap DVNG1. ChO di> kOtoan

COng ty ap dl)ng Ch~ d~ k~ toan Vi$t Nam va cac chinh sach k~ toan dllO'c quy dinh t~i thOng tU' s6 125/2011m.BTC

ngay 05/09/2011 jo B~ Taj chinh ban hanh v~ viec hU'6'ng dan ke toan d6i va; cOng ty quan IV quy va cac lIan ban sLra dOi,b6 sung ch~ d~ k~ toan c6 li~n quan,

2, ChuAn ml,t'C k~ toan ap dVng

Cho den ngay J~pBao cao !ai chlnh nay, Ban Giam d6c COng Iy dtt dlfO'C bj~t v~ cac chuan mt,rc k~ loan Vie:1Nam dac1U'O'cB~ Tai chlnh ban Mnh

GP>L

.G'P

CONG TV cO PHAN QUAN LY QUY HUNG VieT M' ,6 BOO - croTHUYET MINH sAo cAo TAl CHiNH B80 ",ohlhoo TT '2512011!TT-Brc

Qui.2 "am 2018 ngcly 0519/2011 CUB 80 rlJi chfnh

TAl cS cae ~ I~u <Mu dlJQ'C /fItt hi~fIbAng d6ng Vi6t Nam, ,"lgO{Ji frJi'tru&ng hop dtveghi chu otmg don vi li4n 16 khBc

Thuy,Jt mint! /lay 18 mOt D(I ph6n kh6ng tacf! r&i va dl.l(1C f1QC cung cac !Jao cao Illi_~hlnh dint! kern

3. Hinh thlrc s6 kit loan ap dyng Nh~l ky cnung

IV. cAc cHiNH SACH K€ ToAN Ap DUNG1. Nguyen tac ghi nh," cae khoan ti~n va tu'O'ngdU'O'ngti~n

Tien va tU'ong I1U'ong tien baa g6m: ti~n m~t, tien Qlii khOng ky hQn, ti~n dang chuy~n va cae khoan dau III ngim h,;!.n co

thai gian thu h6i ho~c daD han khOng qua 3 thang k~ Ill' ngay mua, c6 llnh thanh khoan cao, co kM nang chL.yeln c16i dedang tMnh cae 1110'ngliiln xac d,nh va khOng co nhieu rui ro tron9 chuy~n d6i thanh tien.

2. PhU'O'ngphilp ghi nh~n va kh~u hao titi san cO dinh

Nguyen tac ghi nh~n Ii:~isan c6 l1!nh. bao gom gia mua va nhCmg chi phi c6 Iiltn quan trl)'c ti~p l1~n vi$c dt1a TSCB vao

hO<;3tCOngnhll .jv kil!n,

Phllang phap khau hao tai san c6 dinh: Khau hao tai san c6 dinh tfnh theo phllO'ng phap khlw hao dllong thang dva vaotY 1$khau haoquy dlnh tai ThOng tU' s6 45/2013/TT-8TC cwa 80 Tai chlnh.

Thoi £ian sUodVng U'ac tinh cua cac nh6m lal san c6 dinh'Phuong ti~n v~nMi, truyJn d~n 6 n~mThi~t bi. dvng cu qUEmIf 3 1J~rr.

3. PhlfO'ng phap kt toan cac khoan dAu to' tal chinh

Bau tll tai chlnh cua COng 11'baa gam cac khoim d~u tll tai chinh ngan han va dai han.

Bau tU' tai chlnh ngan hsn

Bau tu tai chlnh ngan hsn bao gam cac khoan tiem qui c6 ky h,;1ntCl'tn~n 3 thang el!n 1 nam va cac khoan dau tU' chling ~'.'khoan COng 11'nt.m giCrvat mvc dich de ban trong ngan hsn. Chlrng khoan kinh doanh l1U'Q'cxac dinh gia tri ban d~u theo t Igia mua cOng cac chi phi li~n quan dE!ngiao dich mua (gia goc) trCl'cac khoan dl)' oh6ng giam gia l1~u tU'. Ov ph6ng dt1Q'c \JiI~p khi gia tr; clla cac khoan dau IU' dang ghi nh~n tr~n s6 ke toan cao han gia tri thi tnrc:rng hot;lc phat sinh SI)'suy giam gia ~

tr; clla cac khoan dau tt1lai ngay ket thuc ky kl! toan. Tang hotjc giam s6 dl1 tai khoan dv pn6ng dllQC hach toan vao chi ~

phi tai chJnh trong bao CaDket qua ho;;!t dOng kinh doanh.

D~u tll tai chJnh dai han

D:'u tU' tai chlnh dai han bao gam cac khoan dau tll c~Lrng khoan COng t1' nam giO' va; mt,lc dfch de ~n lrang dai han.

Chvng khoan kir:h doanh l111Q'Cxac dinh gia tr; ban dau theo gia mua cOng cac chi phi li~n quan dl!n giao dich mua (giag6c) tn! cac khoan dl)' phcng giam gia dau tLl Ol,l' ph6'lg dllO'C I~p khi gi~ tri cwa cac khoan dau tU' dang ghi nMn tr~n s6

kl! toan cao han 9ia Iri lhi trU'ong hc.;lc pMt sinh 51)'suy giam gia tr; clla cac khoan dau tll tai ngay kl!l thuc ky ke toanoTang hot;lc giam s6 dU' lai khoan dl)' phOng dU'O'chach toan vao chi phi ta; chlnh lrong bao cao ket qua hoal d~ng kinh

doanh.Gia thi IrU'ong dU'O'cSlf dung de trlch I~p dl,l' ph6ng giam gia cho cac khoan dau tU' chlrng khoan dU'Q'cxac dinh nhl1 sau:

CONG TY cO pHAN QUAN LY QUY HUNG VI~T

THUYET MINH BAD CAD TAl cHiNH

MS s6.- 809 - erQBan lIanll Iheo TT 12S'2011m-BTC

QuY2 "am 2018 ngtly 05tW2011 cJa 80 Ttl; eh/nll

nit eel cae sO li~u dl$u rJlJO'C tll6 tl!~n DAng d6ng V!t1tNBffl, ngo{Ii trillru6ng hQ1JdlX)C gil; eM b~ng c1<mvi 116ntt1khne

Thu dt m;nh r,ay 18mOl b6 phsn kMr. 18ChtOi vIIduqc dQc eli celc bao cllo tal cn{nll (finn kern.0 i •..•oi cae chLtng khoan <fa ni~m y t, 13g'a giao d(ch blnh quan thl)'c t~iogay lrlch lap dl1 ph6ng trtln Sa Giao dichchling khoan Ha Nl)i (HNX); va 13gia d6ng clia tai ngay trich lap dv phc,ng trl!!n sa Giao dich chling khoan tMnh ph6 H6

Chi M nh (HOSE)• 06i •.••oi cae chLrng khoan chU'a dU'O'cnitlm y~t. do vi$c xac d]nh gia giao dich chU'a cO cO's6' chac chan nen 1(,hOngthvc

hien trlch lap dv ph6ng

4. Nguy6n tic ghi nh~n chi phi phai tra

Cae khoan chi phi lfOC linh cho heat dOng kinh doanh trang ky nhtrng thV'c t~ chtra pMt sinh dllQ'c Irlch tnrac 'lao chi phi

ho~1dOng kinh doanh trong kif Ir~n cO' sa dam bilO nguy~n tc1cphu hQ'pgiCfa doanh thu va chi phi. Khi cac chi phi dO pMt

sinh, n~u cO ch~nh I$ch voi s6 da :rlch, k~ toan tilm ~anh ghi b6 sung ho~c giam :hi phi tU'O'ng(rng ',",aiphan cMnh I$ch.

Chi phi phai Ira t<;3ingay ~,~tthuc n ~n dO la khoan trich trtrac chi phi ki~m toan.

5. Nguyen t~c ghi nh~n 'Ibn chu sa hu'u

_v6n Clla chll sa hCru:dU'O'ccOng ty ghi nhan thea 56 v6n thl)'C g6p clla chll sa hCYu._ Nguy~n tc1cg~i nh~n 100inhu~n chtra phan ph6i: la sO IQ'inhu?n tLYho~t dOng kinh doanh clla cOng ty sau khi trLYchi phi

thu~ thu nh3,p doanh nghi$p.

6. Nguyen t~c va phu'O'ng phap ghi nh~n doanh thu

Daanh thu hoat dOng kinh doanhDoanh thu hoal dOng kinh doanh baa gOm doanh thu tll' hoat dong quan Iy danh m•••c dau tJ chling khaan dllO'c ghi nMn

trim cO'sa hQ'pdOng ky k~l va gia tri giao d!ch thV'C Ie da thl)'c hi~n.

Doanh thu tai chlnh baa q6m: (

• Doanh lhu hoal dOng t•••.doanh chling khaan •••f)6i vai cac chling khaan da ni~m y~t tr~n san giao dich chLrng khoan, doanh thu hoat dOn~ til doanh chling khoan dU'O'c )

ghi nh~n tr~n cO'sa thOng baa kh6'p I$nh tll' So' Giao dich chling khoan tMnh pho HOChi Minh va Sa Giao dfch chungkhoan Ha NOi 06i voj chling khoan chtra ni~m y~t, doanh thu tV' doanh chfrng khoan dU'Q'Cghi nh~~ khi hoan thanh vi$c

chuyl!n giao qU'l~n sa hCrucho ngU'6'i mua,- Doanh thu khacDoanh thu khac bao gOm lai ti~n gLri, c6 tlic va looinhu~n tll' hoat dOng ~.O'ptac kinh daanh Lai tilln gui dU'O'cghi nh~n :rimcO'So' dOn tlch (c6 trnh d~n 100illic ma tai san dem lai) trCi'khi kha nang thu hOi titln lai khOng chc1Cchan. c6 tlic va 100inhu~r tll' hoat dOng hOOptac kinh doanh dtrO'c ghi nhan khi co dOng dtroc quytln nh~n c6 tlic ho~c cae Mn tham gia gop

v6n dU'O'cquytln nh~n Iooinhu~n tLr vi$c g6p v6n kinh doanh.

7. Nguyen t~c va phu'O'ng phap ghi nh~n chi phi tai chinh

Chi phi tai chinh la s6 I~ ;:>hatsinh do cOng ty quan Iy quy tV' doanh, lai 'lay ngan hang va phi giao dich kinh dcanh chlingkhoan,

8. Nguyen t.ic va phu'O'ng phap ghi nh~n chi phi thu~ TNDN hi~n hanh

CONG TV cO pHAN auAN LY auy HUNG VieT

THUYET MINH BAo cAo TAl cHiNHMA 56.- B09 - eTQ

Ban Mnt> thea IT f2!Y20fffTT-Brc

Qu)'2 "am 2018 ngsy :).s-w20f f cria ~ TlJiclllnflTSt C8 esc s6 Mil d6u dl.X;1C fhA hi~n bang <16ng li~1 Nam, n]Ol); fni'lrvong /lop dUQ'Cghi eM Mng don vi lilm t~khac

Tt>uydt mint! nay /<1mOl bOpMn kMng tach rai ~8 d(l(lC c10c cling cae b[)o ella fa; c.'1lnh dint! kern

Chi pl",l thu~ thu nh~p doanh nghi$p hi$n hanh l.1LYO'c(ac dinh dl,l'8 tr~n eel sa thu nMp chiu thuA va thuE!suat thu~ thunh~p doanh nghi$p hi$n hanh.Thu~ su~l thu~ thu nh~p doanh nghi$p hang nam btlng 20% (hai ml1O'i phfm tram),

9. COng cv Uti chinhTai san Hli chinhTai san tai chlnh, thea phQm vi cua ThOng III 210 cho ml,lC dfch thuyflt minh !rang cae baa ::80 Ia.ichlnh, dU'O'cpMn IOQi

mOt tach phu hOOp thanh tai san ta chlnh duO'c ghi nhan thea gia trj hOp 19thOng qua baa cao kllt qua hOQII1~g kinh

doanh. cac khoan cho vay va phai thu, cac khoan dau ttr giCrden ngay dao hQn ho;)c tai san tai chlnh s~n sang d~ ban.

COng ':y quyet dlnh vi~c pMn 10QIcac tai san tai chlnh naytQi thai diem ghi nh<!lnIan dau.TQi thai diem ghi nhM Ian dau, tai san tai chlnh du'oocxac d!nh theo ngui~n gia cOng voi cac chi phi giao dich tn,rc ti~p cOli~n quan,

Cac W san tai chlnh ewa COng ty bao gam tien va cae khaan ti~n g0'i ng~n hQn, cae khaan phai thu khaeh hang, phai thu

khae ••.a cae khoan dau h1'tai ehlnh ngan hQn,

NQ' phai tra tal chinh

NQ'phal Ira tai chlnh, thea phQm vi ella ThOng ttr 210 cho ml,Jcdieh thuyet minh trong cae baa cao tal chlnh, dtrO'c pMn

laQi mOt each phu hoopthanh cae khoan nO'phai tra tai ehlnh dtrO'e ghl nh<!lnthOn~ qua baa eaa ket qua hoQt ~ng kinh

doanh haae cae khoan nO'phai tra tai chinh duO'e xac dlnh thea gia tri phtm b6, COng ty xae dinh vi~c pMn 10Qicae nO'phai

Ira tal ehlnh nay tQI thoi di~m ghi nMn Ian dau.TAt ca nO'phal Ira tal chlnh duO'c £hi nMn tan dau theo nguy~n gia cOng vai cac chi phi glao djch trvc liep co Ii~n quan.

NO'pMi tra lai ehlnh ella COng 1'1baa gOm cae khoan phili tra nguai ban va eac khoan phili Ira khac.

Gla tri sau ghl nh~n Ian dau

HI~n tQi khOng cOy~u cau xae dinh lai gia trj ella cae cOng CI,Jtai chinh sau khi ghi nh<!lnban dau.

Bu tnp cac cong c\l tAi chinh

Cac tal san tal chlnh va nO'phal Ira lal ehlnh duQ'C bu InJ va gia tri thuan se duQ'c trlnh bay Ir~n bang c~n d61ke loan n~u,

va chi neu, COng Iy cO quyen hoopphap thl hanh vi$c bu trCJ'cac gia trj d~ cruO'cghi nh~n nay va co y dinh bu tn) tr~n cO'sa

thuan, ha;)e thu duO'c cac tai san va lhanh toan nO'prai tra dOrg thol

10. Nguyen t~c va phU'O'ng phap k~ toan khac: theo quy CI'!nh

V, THONG TIN BO SUNG CHO cAc KHOAN MVC TREN BAO cAo TAl CHiNH1. Tilln va khoan tu'O'ng dU'O'ng tl~n 3010612018

Tilln ma,l 10,041,543Ti~n goi ngan Mng ('J 66,154,552,338Cac khoan lllO'ng ducrng tien

(") Tilln gUoingan hang

Ngan hang TMCP A CMuNgtm hang BIDV

Ngtm hang BIDV (tal khoan chlrng khoan)TOng cQng

66,164,593,88130/06/2018

6,924,255,87058,089,527,3451,140,769,120

66,154,552,338

31/12/20179,377,315,6535,172,582,3912,600,000,00017,149,898,044

31/12/2017

3,24B,833,63711,028,098

1,912,720,6565,172,582,391

CONG TV cO pHAN auAN LV auv HUNG VI~T

THUYt::T MINH sAo cAo TAl CHiNHQuY2 "am 2018TAt eli csc sd li~u ddu 11.x)C IhIJ hilin blmg cM~ Vi~t Nem, ngo"i In) trvOTlg hQP duflC ghi chu bAng t10rI vi lien /Ii kh8:;

Thur"t minh nay /8 m~1 !lC pMn kMng tach r&i va dUO'Cdoc Cling cac bao cao tal chlnh dinh !lorn

Ma 56__B09 - eTO

Ban hanh theo TT :2512011fTT-BTC

ng8y 0!Wl2011 cue ~ Ts; chlnh

2. Cae khoan dau tU'Ui chfnh ngan h~nCO phieu t1~utll' ngao h~n(Thuy~t minh 2.1)DIJ' ph6ng giam gia da.u tU' nganh<;in(Thuyel minh 2.2)

TOng c(lng

30/0612018

9,748,037,787

(1,508,579,287)8,239,458,500

31/1212017

3,188,906,250

(9,700,000)3,179,206,250

30/0612018 31/1212011SO IU'9'0g Tj~n S6 IU'<;709 Ti6n

2.1 COphit\u dau tu' ng~n h~nPHR: ely CP Cao Su Phlf6'C H6a 14,870 317,617,500

reM. Cty CP OM £>TTM Thanh C~ng 90,000 2,174,278,054

IJC: Cly CP PT H~ Tang Ky Thu~: 205,000 2,027,625,109

FPT: Cly CP PT ElT COng Ngh~ FPT 68,175 3,482,370,870 20,000 1,138,500,000

HT1: Cty CP Xi Mc'ng Ha Ti~n 1 14)00 213,175,OCO 10,000) 165,200,000

MBB: Ngan Hang TMCP Qu~n ElOi 30,000 750,000,000

REE: Cly CP C<:t Eli~n L~nh 40:JOO 1,532,971,254 27,750 1,135,206,250

417,175 9,748,037,787 87,750 3,188,906,250

SO IU''109 cO phi6u Gia trl sO sach Glam so vol(c6 phi~ul (VND) gla thj tr....ong

2.2 Dlf ph6ng giam gia dc\u tU' ngan h{ln (VND),

HT1: Cty CP Xi Mtlng Ha Ti~n 1 14,000 213,175,000 (52,175,000) I

PHR: cty CP Cao Su PhU'oc H6a 14,870 317,617,500 (8,321,500) 1cFPT: Cly CP PT ElT COng Ngh~ FPT 68,175 3,4e2,370,870 (653,108,370) :-

TCM Cly CP eM ElTIM Thanh COng 90,000 2,174,278,054 (392,278,054) il

IJCCly CP H~ rang Ky Thu~t 205,000 2,027,625,109 (145,725,109) ~

REE: Cty CP CooOi(!n U;lOh 40,000 1,532,971,254 (256,971,254) ,

432,045 9,748,037,787 (1,508,579,287)

3, Ph.U thu hO{lt d~ng nghi~p vy 30/0612018 31/1212017

Thu ban chli'ng khoan cuoi thang 877,375,000

Phai thu phi quan Iy danh mvc dau tLf 800,000,0001,677,375,000

4 Phal thu khac 30/0612018 31/1212017

Phai Ihu phI 111uky 900,000

Phai thu ti~n li'ng 3,000,000 5,000,000

Phai t1U co tlicPhai t1U khac 990,000

3,000,000 6,890,000

CONG TV cO pHAN OUAN LY our HUNG VI~T MA so: B09. CTQ

THUYET MINH BAo cAo TAl cHiNH BMMohlh"TT""'OI1!TT-BTC

Quit nam 2018 ngay0Sl9l20f1cusB(JTaichfnh

TM C8 cac s1/i6u dlJu dJ'Q'Cml! t1l6n bAng tJ6ng VJ6f Nam, flgDQi 1riJ'lflJ'Cmgh(lp dUVC ghi chli bAng c1arJ vi ti6n t6kMc

ThuylJl minh nay f8 ~t b(1 ph$n kMng tach ro; va duvc I1Cc cling cac baa cao toi chfnh dinh Kem

5. Phai thu dai h\ln khac

03t coc cho ely TNHH MTV TM DT & PT Thai D~i

£)3t coc cho ety Vinasun, Mai Lin1. lavie

£)3t coc mua d phan VEGE5A

30/06/2018

153,781,950

13,200,000

4,100,000,0004,266,981,950

31/12/2017

153,781,950

13,200,000

166,981,950

6, Tlnh hinh t:ing, giam tal san cO dinhTai san cO dinh hfru hinh

ChiMu NM c&a, v(ll i<ilmfnJe

PllUO'TJg ti~nv~nfai Thief bj, d(Jng CiJ

quan IyC(mg

I. Nguyen gia86 d~ cau kyMua lrong kyGiam kMc (")

s6 dU' cu6i kyII. Hao mon IGyk~86 dv cau kyKh~u hao tron£ kyGiam khac ("Is6 dU' cu6i kyIII. Gia trj con 1\1186 dv cau ky56 dl1 cubi ky

683,956,600

683,956,600

456,061,oee28,498,191

484,559,247

228,165,544199,667,353

66,770,000

66,770,000

66,500,003

66,500,000

750,726,600

750,726600

522,561,05628,498,191

551,059,247

228,165,544199,667,353

Tal san cO djnh vo hinh

':;hlMu

Nguy~n giaHao mon lOy k~Gia trj conI~i

7. DAu tU' dal h\Jin khacDau too ch0'ng khoan khac

s6 du cT.4ukY

93,315,60093,315,600

Ttlng Giam s6 du cu6i ki :~•

93,315,600 )93,315,600 ,

"1

30106/2018GitJ Irj3,410,930,0003,410,930,000

56Iu,;mg110,030110,030

CO phieu CMnh Phu H6a

8. PMi tra ngu'ai ban 30/06/2018 31/12/2017

Phai tra do mua ch0'ng khoan cu6i ky 821,167,500821,167,500

569,000,000569,000,000

CONG TV cO pHAN QUAN LY QUY HUNG VI~T

THUYIOT MINH sAo cAo TAl CHiNHQui2 "am 2018rAt ca cac $6Ii~lJ <Mu dU'Q'CI/l~!lien bAng d6ng Vi~t Nom ngo(li Irlr IruO'/Ig Ilqp C1uVC gh; cnu bAng cJon vi tidn t~kMc

Thl/yAt min,~ nay III m~l b6 ph6n kMng tach roi va <1uvc r1x ciJng cae bOo caD fa; chinn l1Inh kern

9. Thut ph. I n~p 30/06/2018Thue GTGT

Thu~ thu nMp ca nMn 16,393,700

16,393,700

Mil ~: 809 • eraBan Mnh thea TT 12S'2011m.BTC

f19sy 0Sl9l2011 CUB~ r81 chlnh

31/12/2017

24,107,70024,107,700

10. Chi phi phaJ IraChi phf phai tra (ki~mloan)

30/06/201830.000mo30,000,000

31/12/201720,000,00020,000,000

31/12/20171,136.280

1,136,280

31/12/2017

51,924,88551,967,985

31/12/20173,000.5252,003.074

5,003,599

31/1212017

~•14,058,900,000

,I

14,058,900,000

30106/2018

30/06/2018

30/06/201814,451.280

28,136,873

30/06/201823,004,ICO5,132,773

118,414,052118,457,333

58,068,775,29958,083,226,579

11. PhaitrakhacPhai Ira khac (cOng doan)

Phai Ira M c6 tlie cho nM Cl'aulu'uyl~ac

26,777,518,20J

26,000.000,00')52,777,518,200

VI. THONG TIN sO SUNG CHO cAc KHOAN MVC TRiNH sAv TRONGsAo cAo K~T QuA HO(\ T DQNG KINH DOANH

13. Tl~n giPi cua nha dau tU' uy thacs6 d~ doluky86 tang trong ky86 giam !rong kys6 du cu6i ky

12. Doanh thu chLra thV'Chi~n ng~n h{lnDoanh thu eua nM Clau :If uy IMc

14. Danh ml)c ella nha dau tu' uy thacOanh rnt,Jceua nM d~u tJ' uy IMc !rong ovocCOphi~u chua nl6m yOt

res: cty CP DjchVI,l hangh6aHn San Nholt

ClC: Cly CP Tiep V~n The Ky

1. TOngdoanh thu hO{lt d{lng n9hi~p Vl,l

Doanh thu hoat d~ng quan Iy danh rnl,lc da:u tLl'

Ky nay

228,015.339228,015,339

Ky nay n~m tm<7c

2. Chi phi ho~t dc)ngkinh doanh, gia v6n hang ban Ky n.y Ky nay n.lim tru'ac

Chi phi hoal d(lng quan Iy danh ml,jC

"au IU' chling kJ oan 7,960,0007,960,000

CONG TV cO pHAN QUAN LY QUi' HUNG VI~T

THUYET MINH sAo cAo TAl cHiNHQuil ":1m2018T.4tC8 cae 56 li~u (1(\ud'we 1h6 Ili~n b~lJg c16ngVi"! N8m, '1go~i IrV' IruOng hop dllf)'C ghi eM bAng rJan vi tilin f~kMcThurM minh nay /8 ~t ~ ph~n kMn9 tach to! va d'lJflC tJQc cling cac bao ceo lai chinh c1Jnh/o:8m

WJ ~ ..809 • eTa

Ban Mnh thea TT ~2512011m.BTC

ngay O~011 CU8B~ Tal chlnh

3. Doanh thu ho~t dQng tai chinh

Uh ti~nQliiLai "au tU' tAi chlnh

4. Chi phi ta,i chinh

lO (J~u tv tai chlnh

Khac

5. Chi phi quan Iy doanh nghi~p

Chi phi nMn vi~n quan IyChi phi kh.lu hao TSCEJThu~, phi va 1~phiChi phi dich VI,I mua ngoaiChi phi bang ti?:" khac

NgU'Cri I~p bitu

TRAN HoAr NAM

K~ toan trU'ang

LE THI KIM HoANG

Ky nay Ky nay nam trlJ'6oc

884,462 57,265,893366.393,374 785,646,849367,271 ,836 842,912,742

Ky nay Ky nay "am trvoc

1,417 ,170,434 128,236,32734,793,192 73,408,957

1,451,963,626 201,645,284

Ky nay Ky nay nam trU'&c

490,515,OCO 489,89650028,498,191 28,498,191

233,978,08523,973,614

CONG TY C61'IIAN QU,\N LY QOY IIUNG VII::T

BANG KE cm TlET DU' PHONG GIAM GIA CAC KHOAN•DAU TU' CHU'NG KHOAN

T:,li ng:lY 3lJ1H6/2018

Cht'lIl~ khmlll Il~rn~iir ':,Ii thiri di~1IIJO.06.2018

SIT Lu~i chlrl1l.: - ~- ),rlchI~p 'rrich qp!•.Iman (;i:\ Ih\l'C l~

ky InrO"c k~'nay

sl, hn.m!.:(;i;\ mua

1',IiGia trj chrllh

\':\u 30.116.2018I~dl

~- - - - - ~- --

-ill_ (2) ~ (3) (4) (5) (6)" [(4)-(5»)'(3 (7) (8)= (6)-(7) --ClUIng Ai/Olin IIi/Jill )'(:/,

----- . - -

I dung ".l; gillO_dicll ~ ~-

1 FPT 68,175 51,080 -t I ,500 ~53.1~~.370 7,204,468 645,903,902~- -

~2 REE 40,000 - 38,324 31,900 ~2S6,971,254 209,856,530 47.1~.724- ~ -

3 IJC 205,000 9,891 9.180 ~725.109 - _.145,725,109.

4 1IT1 14,000 15.227 11,500 52,1].5,000. 6,675,000 45,500,000- . -

5 PIIR 14.870 21,360 2_~~800~_8,321,500 13~&~Q,_OOO (130,498,500)~- - -

6 TCM 90,000 24,159 19,800 392,278,054 132,006,000 260,272,054- - .- - - -

/I :..~'}ll(llg}hoJI1chua niJm yel ---11/ Cltlfllg khml" kh(/c - -

T('1l1! eemn- 1,508.579.287 494.561,991( 1,014,017.289