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THONG TIN CHUNG

CONG TY

Cong ty TNHH Quan ly Quy SSI la cong ty con do Cong ty Co phan Ch(rng khoan Sai Gon s6' hCl'u100% van dieu le. Cong ty dU'Q'Cthanh lap theo Quyet dinh so 194/2007/QD-SSI ngay 1 thanq 4narn 2007 cua Hoi d6ng Quan tr! Cong ty Co phan Ch(rng khoan Sai Gon va heat dong theo GiayChling nhan Dang ky Kinh doanh so 19/UBCK-GP ngay 3 thanq 8 narn 2007, giay phep dieu chlnhIan 1 so 12/GPDC-UBCK nqay 27 thanq 7 narn 2011 va giay phep dieu chTnh Ian 2 so 38/GPDCUBCK nqay 26 thang 12 narn 2013 cua Oy ban Chling khoan Nha nuoc vol th&i han heat dong 50narn. Von dieu le cua Cong ty la 30 ty d6ng Viet Nam.

Hoat dong chlnh cua Cong ty la quan ly quy va quan 1y danh rnuc dau tu. Tai ngay 30 thang 06 narn2016, Cong ty dang quan ly ba quy, bao g6m Quy Dau tU' Thanh vien SSI (SSI IMF), Quy Dau TU'Loi The Canh Tranh Ben VCmg SSI (SSI SCA) va Quy ETF SSIAM-HNX30.

D6ng thoi Cong ty da ky hop d6ng quan ly dau tu voi Andbank de thuc hien cac heat dong dau tU'cho Quy Andbanc Investments SIF - Vietnam Value and Income Portfolio, la quy m6' va la quy concua Quy Andbanc Investments SIF, dU'Q'Cthanh tap va dang ky heat dong tai Luxembourg.

CHU T!CH CONG TY

Ong Nguyen Duy HLI'ng duoc bo nhtern lam Chu tich Cong ty theo Quyet dinh so 03/2007/QDHDQT ngay 15 thang 1 narn 2007 cua H¢i d6ng Quan tr! Cong ty Co phan Ch(rng khoan Sai Gon.

BAN TONG GIAM DOC

Ban Tong Giarn doc cua Cong ty trong giai doan sau thanq ket thuc nqay 30 thanq 6 narn 2016 vavao ngay tap bao cao nay nhu sau:

Ho va ten Chuc danh Ngay b6 nhi{jm

Tong Giam doc Bo nhiern nqay 30 thanq 9 narn 2010Ph6 Tong Giam doc Bo nhiern ngay 19 thang 10 narn 2010Ph6 Tong Giarn doc Bo nhiern nqay 1 thanq 2 narn 2012Ph6 Tong Giarn doc Bo nhiern ngay 15 thang 7 narn 2013

Ba Le Thi Le H~ngOng Nguyen Kh~c HaiOng Nguyen Thanh TungOng Nguyen Phan Dung

NGU'OI E>~I Dll~N THEO PHAP LU~T

NgU'&i dc;iidien theo phap luat cua Cong ty trong giai dean sau thanq ket thuc nqay 30 thanq 6 nam2016 va vao nqay lap bao cao nay la Ba Le Thi Le H~ng, chuc danh: Tong Giarn doc Cong ty.

KIEM TOAN VIEN

Cong ty Trach nhiern hCl'uhan Ernst & Young Viet Nam la conq ty kiem toan cho Cong ty.

1


BAO CAO COA BAN TONG GIAM £)0C

Ban Tong Giarn d6c Cong ty TNHH Quan ly Quy SSI ("Cong ty") trinh bay bao cao nay cCmgv&i baocao tai chfnh giCl'anien d¢ cua Cong ty cho ky ke toan sau thanq ket thuc ngay 30 thanq 6 nam2016.

TRACH NHleM CUA BAN TONG GIAM DOC DOI VOi BAO CAO TAI CHiNH

Ban Tong Giarn d6c chiu trach nhiern dam bao bao cao tai chfnh giCl'anien d¢ phan anh trung thucva hop ly tinh hinh tai chfnh giCl'anien oo. ket qua heat d¢ng kinh doanh giCl'anien d¢, tlnh hlnh IU'uchuyen tien te giCl'anien d¢ va tlnh hlnh bien d¢ng v6n chu s& hCl'ugiCl'anien d¢ cua COngty trongky. Trong qua trlnh l~p bao cao tai chfnh giCl'anien d¢ nay, Ban Tong Giarn d6c COngty can phal:

••. il,J'achon cac chfnh sach ke toan thfch hop va ap d1,mgcac chfnh sach nay mot each nhat quan;

••. thuc hien cac danh gia va LI'&ctrnh mot each hop ly va than tronq;

••. neu ro cac chuan rmrc ke toan ap d1,mgcho Cong ty c6 dU'O'Ctuan thu hay khong va tat canhCl'ngsai lech tronq yeu so v&i nhCl'ngchuan rnuc nay da duoc trinh bay va giai thfch trongbao cao tai chfnh giCl'anien d¢; va

••. lap bao cao tai chfnh giCl'anien d¢ tren ca s& nquyen tik heat d¢ng lien tuc tnr trU'<Ynghopkhong the cho r~ng Cong ty se tiep tuc heat d¢ng.

Ban Tong Giarn d6c chiu trach nhiern dam bao viec cac so sach ke toan duoc IU'ugiCI'de phan anhtinh hlnh tai chfnh cua Cong ty, voi rrurc d¢ chfnh xac hop ly, tai bat ky thoi diem nao va dam baor~ng cac so sach ke toan tuan thu v&i he th6ng ke toan da dU'qcap d1,1ng.Ban Tong Giarn d6c cOngchiu trach nhiern ve viec quan ly cac tai san cua COngty va do d6 phai thuc hi$n cac bien phap thfchhop de ngan chan va phat hien cac hanh vi gian lan va nhCl'ngvi pharn khac.

Ban Tong Giarn d6c Cong ty cam ket da tuan thu nhCl'ngyeu cau neu tren trong viec l~p bao cao taichfnh giCl'anien d¢ cho ky ke toan sau thang ket thuc ngay 30 thang 6 nam 2016.

CONG BO CUA BAN TONG GIAM DOC

Theo y kien cua Ban Tong Giarn d6c, bao cao tai chfnh giCl'anien d¢ kem thee phan anh trung thucva hop ly tinh hinh tai chfnh giCl'anien d¢ cua Cong ty tai ngay 30 thang 6 narn 2016, ket qua heatd¢ng kinh doanh giCl'anien d¢, tinh hinh IU'uchuyen tien te giCl'anien d¢ va tlnh hinh bien d¢ng v6nchu s& hCl'ugiCl'anien d¢ cho ky ke toan sau thanq ket thuc cunq ngay phu hop v&i cac Chuan rmrcke toan Viet Nam, Che d¢ ke toan doanh nghiep Viet Nam, cac hU'&ngdan ke toan ap d1,1ngchocOngty quan ly quy dau tu ch(rng khoan va cac quy dinh phap ly c6 lien quan den vlec l~p va trinhbay bao cao tai chfnh giCl'anien d¢.

Ha Noi. Viet Nam

Ngay 12 thang 8 narn 2016

2

EV Ernst & Young Vietnam Limited8th Floor, Cornerstone Building16 Phan Chu Trinh StreetHoan Kiem DistrictHanoi, S.R. of Vietnam

Tel:+ 84 4 3831 5100Fax:+ 84 4 3831 5090ey.com

Building a betterworking world

BAOcAo sosr XET BAOcAo TAI CHiNH GIO'A NIEN DQ

~%.' c::i.ict1ERN!

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S6 !ham chieu; 60758151/18718648-SX

Kinh gt.Pi: Chu s6' hO>uCong ty TNHH Quan ly Quy SSI

Chung t6i da scat xet baa cao tai chfnh giCl'anien do kern theo cua C6ng ty TNHH Quan ly Quy SSI("C6ng ty") duoc 1$pnqay 12 thanq 8 narn 2016 va duoc trinh bay tu trang 5 den trang 35 baa gombang can doi ke toan giCl'anien do tai ngay 30 tMng 6 narn 2016, baa cao ket qua heat dong kinh doanhgiCl'anien do, baa cao tuu chuyen tien te giCl'anien do va baa cao tinh hinh bien dong von chu s& hCl'ugiCl'anien do cha ky ke toan sau thang ket thuc cunq nqay va cac thuyet minh baa cao tai chfnh giCl'anien do kern theo.

Treen nhi~m cue Ban Tong Giem doc

Ban Tong Giarn doc C6ng ty chiu trach nhiern lap va trinh bay trung thuc va hop ly baa cao tai chfnhgiCl'anien do theo cac Chuan muc Ke toan Viet Nam, Che do Ke toan doanh nghiep Viet Nam, cachuonq dan ke toan ap d1,mgcha cac c6ng ty quan ly quy dau tu' chling khoan va cac quy dinh phap lyc6 lien quan den viec tap va trinh bay baa cao tai chfnh giCl'anien do, va chiu trach nhiern ve kiem scatnoi bo ma Ban Tong Giarn doc xac dinh la can thiet de dam baa viec lap va trinh bay baa cao tai chfnhgiCl'anien do kh6ng c6 sai s6t tronq yeu do gian lan hoac nharn Ian.

Treen nhi~m cua Kiem toen vien

Trach nhiern cua chunq toi la dl!'a ra ket luan ve baa cao tai chfnh giCl'anien do dua tren ket qua scat xetcua chunq t6i. Chung t6i da thuc hien c6ng tac scat xet theo Chuan muc Viet Nam ve hop dong dich Vl,Jscat xet so 241o - Soat xet th6ng tin tai chfnh giCl'anien do do kiern toan vien doc lap cua don vi thvchien.

C6ng viec scat xet th6ng tin tai chfnh giCl'anien do baa gom viec thuc hien cac CUOCph6ng van, chu yeula ph6ng van nhCJ'ngngll'cYichiu trach nhiern Vecac van de tai chfnh ke toan, Va thuc hien thu tuc phantfch Va cac thu tuc scat xet khac. Mot CUOCscat xet VeCO'ban c6 pharn Vi hep hon mot CUOCkiem toanduoc thuc hien theo cac Chuan rnuc Kiem toan Viet Nam va do v$y kh6ng cha phep chunq t6i dat duocSl,J'dam baa r~ng Chung t6i se nhan biet dll'Q'Ctat ca cac van de tronq yeu c6 the dU'Q'Cphat hien trongmot CUOCkiem toan. Theo d6, chUngt6i kh6ng dll'a ray kien kiem toan.

A member firm of Ernst & Young Global Limited

EVBuilding a betterworking world

Ket /u~n cu« Kiem tosn vien

Can cU>tren ket qua scat xet cua chunq t6i, chunq toi kh6ng nhan thay co van de gi khien chunq t6i chorting bao cao tai chfnh giCPanien do dfnh kern khong phan anh trung thvc va hop ly, tren cac khfa canhtrong yeu, tinh hlnh tai chfnh giCPanien do cua Cong ty vao ngay 30 thang 6 narn 2016, ket qua hoatdong kinh doanh giCPanien do, tinh hinh IU'u chuyen tien te giCPanien do va tinh hinh bien dong v6n chuso hCPugiCPanien do cho ky ke toan sau thanq ket thuc cunq nqay phu hop voi cac Chuan rnvc ke toanViet Nam, Che do ke toan doanh nghiep Viet Nam, cac hU'&ng dan ke toan ap dunq cho cong ty quan lyquy dau tU' chunq khoan va cac quy dinh phap ly co lien quan den viec 1$pva trinh bay bao cao tai chfnhgiCPanien do.

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Ha Noi, Viet Nam

Ngay 12 thanq 8 narn 2016

A member firm of Ernst & Young Global Limited


BANG CAN 801K~ TOAN GIO'A Nl~N 80tal nqay 30 thanq 6 narn 2016

B01a-CTQ

Ma Thuyet Ngay 30 thang 6 Ngay 31 thang 12,Chi tieu minh niim 2016 nam 2015so

TAI SAN

100 A. TAl SAN NGAN H~N 66.169.239. 797 84.661.889.955

110 I. Tien va cac khoan tLP071gc1LP071gtien 4 33.035.618.107 57.338. 749.959111 1. Ti~n 1.035.618.107 1.338.749.959112 2. Cac khoan tuonq aLYangti~n 32.000.000.000 56.000.000.000

120 II. Cac khoan cfau tLPtet chinh ngan h~n 5 15.623.594.000 15.623.594.000121 1. Dau tu ng~n han 15.623.594.000 15.623.594.000129 2. DV'ph6ng giam gia aau tu ng~n han - -130 Ill. Cac khoan phili thu ngan h~n 16.432.114.690 11.115.116.139132 1. Tra truoc cho ngLY6'iban - 464.000.000134 2. Phai thu hoat d¢ng nghiep v1,1 6 12.850.226.377 10.367 .008.913135 3. Cac khoan phai thu khac 7 3.581.888.313 284.107 .226139 4. DV'ph6ng phai thu ng~n han kh6 a6i 7 - -150 IV. Tai san ngan h~n khac 1.077 .913.000 584.429.857151 1. Chi phi tra truce ng~n han 896.610.000 512.680.857158 2. Tai san ng~n han khac 181.303.000 71.749.000

200 8. TAl SAN DAI H~N 740.746.463 497.293.191

220 I. Tai san co cfinh 496.674.000 73.282.000221 1. Tai san ~o dinh hQ>uhinh 8 58.186.000 31.528.000222 Nguyen gia 1.069.293.642 1.033. 323. 642223 Gia tr; khflu hao /Oy ke (1.011.107.642) (1.001. 795. 642)227 2. Tai san co djnh v6 hinh 9 438.488.000 41.754.000228 Nguyen gia 1.076.366.195 612.366.195229 Gia tr; hao man /Oy ke (637.878.195) (570.612.195)

260 II. Tai san dai h~n khac 244.072.463 424.011.191261 1. Chi phi tra truoc dai han 229.072.463 409.011.191268 2. Tai san dai han khac 15.000.000 15.000.000

270 TONG CONG TAl SAN 66.909.986.260 85.159.183.146

NGUONVON

300 A. NO'PHAI TRA 6.046.151.581 7.212.315.566

310 I. N9'ngan nen 6.046.151.581 7.212.315.566313 1. NglJ'aimua tra ti~n truoc - -314 2. Thue va cac khoan phai n¢p Nha

nlJ'6'C 10 4.385.807.738 6.503.801.916315 3. Phai tra ngll'6'i lao d¢ng - 350.000.000319 4. Cac khoanphai tra, phai n¢p ng~nhan

khac 11 1.660.343.843 358.513.650

400 B. VON CHO SO HO'U 12 60.863.834.679 77.946.867.580

411 1. Von dau tu cua chu so hQ>u 30.000.000.000 30.000.000.000417 2. Quy dV'trQ>b6 sung von ai~u le 3.000.000.000 2.111.632.218419 3. Quy dV'ph6ng tai chinh va rui ro

nghiep vu 3.000.000.000 2.111.632.218420 4. LQ'inhuan sau thue chua phan phoi 24.863.834.679 43.723.603. 144

440 TONG CONG NGUON VON 66.909.986.260 85.159.183.146

5

Cong ty TNHH Quan ly SSIBANG CAN DOI Ki= TOAN GIO'A Nli=N DO (tiep theo)tai nqay 30 thang 6 narn 2016

B01a-CTQ

Dan vi: a6ng Vi~tNam

cAc CHI TIEU NGOAI BANG CAN DOI Kt: TOAN

Ma Thuyet Ngay 30 tMng 6 Ngay 31tMng12,CHITl~U minh nsm 2016 nem 2015so

1 1. Tai san c6 djnh thue ngoai - -2 2. V~t tu, ch(Fng chi c6 gia nh~n giCPh9 - -3 3. Tai San nh~n ky CU'Q'C - -4 4. NQ'kh6 doi da xU.ly - -5 5. Ngo~i t~ cac loal - -6 6. Ch(Fng khoan lll'U ky cua Cong ty

Quan ly Quy 13 4.915.280.000 3.510.920.000Trong d6:

7 6. 1. Chifng khoen giao iiict: 4.915.280.000 3.510.920.0008 6.2. Chifng knoen tern ngtmg giao dich - -9 6.3. Chifng kboen cam co - -10 6.4. Chifng khoan tern giiP - -11 6.5. Chifng khoan cno thanh toen - -12 6.6. Chifng knoen phong toe cno rut - -13 6. 7. Chifng khoan cho giao dich - -14 6.8. Chifng khoan ky quy clam beo khoan vay - -15 6.9. Chifng khoan sire loi giao dich - -20 7. Ch(Fng khoan chua luu ky cua Cong

ty Quan ly quy - -30 8. Ti~n gU.icua nha dAu tll' uy thac (*) 14 61.260.101.936 214.916.971.43731 8. 1. Tien gm cua nn« cl/Ju tiruy ttiec

trong mroc 60.964.990.524 211.343.975.67232 8.2. Tien gm cue nh« cl/Ju tir uy tnsc

nuoc ngoai 295.111.412 3.572. 995. 765

40 9. Danh muc dAu tu cua nha dAu tll'uy thac (*) 15 1.556.528.529.950 1.582.635.724.177

41 9.1. Nha cl/Ju ttr uy tnec trong nuoc 1.542.4 78.322. 827 1.573.830.162.46142 9.2. Nha clfJu ttr uy thee nuoc ngoai 14.050.207.123 8.805.561.71650 10. cac khoan phal thu cua nha dAu tll'

uy thac (*) 16 19.401.138.216 2.517.435.57651 11. Cac khoan phai tra cua nha dAu tll'

uy thac (*) 17 7.306.639.433 105.506.517.256

Ngu&i phe duy~t

(*) Theo quy d!nh tai Th6ng tu so 125/2011/TT-BTC, cac khoan tien gLri, chunq khoan, danh mucdau tu va cac khoan phai thu, phai tra cua nha dau tu uy thac va von nhan cua ngU'&i uy thacdau tU' se dU'Q'cCong ty Quan ly Quy theo doi va hach toan nqoat bang.

NgU'&i/~p bi~u

ng Nguyen Duy HLI'nKe toan TrU'&ng

Ba Mai Huyen NgocKe toan

Ha N¢i, Vi$t Nam


(**): Ke toan TrLl'&ng trunq ten voi Chu tich Cong ty.

6


BAO CAO K~T QUA HOAT DONG KINH DOANH GIO'A Nli=N DOcho ky ke toan sau thang ket thuc ngay 30 thang 6 narn 2016

B02a-CTQ

Dan vi: a6ng Vi~t Nam

Cho ky ke toen Cho ky ke toenseu tMng ket tnuc seu tMng ket tnac

Ma Thuyet ngay 30 tMng 6 ngay 30 tMng 6s6 CHI Tl~U minh nem 2016 nam 2015

1 1. Doanh thu 18 43.646.017.767 32.706.366.953

2 2. Cac khoan giam trU>doanh thu - -10 3. Doanh thu thuAn v6 hoat d()ng

kinh doanh 18 43.646.017.767 32.706.366.953

11 4. Chi phl hoat d{>ng kinh _doanh,gia vOn djch vi.i cung cap 19 (6.546.650.596) (4.599.476.998)

20 5. LQ'i nhu~n gQp cua hoat d()ngkinh doanh 37.099.367.171 28.106.889.955

21 6. Doanh thu hoat d{>ng tai chinh 20 1.256.975.793 1.376.201.790

22 7. Chi phi tai chinh 21 (13.448.545) -25 8. Chi phi quan ly doanh nghi~p 22 (7.246.687.971) (6.114.863.241)

30 9. LQ'i nhu~n thuan tU>hoat d()ngkinh doanh 31.096.206.448 23.368.228.504

31 1o. Thu nhap khac - -32 11. Chi phl khac (1.130.479) -40 12. LQ'i nhu~n khac (1.130.479) -50 13. TOng IQ'i nhu~n k6 toan trU'6'c thu6 31.095.075.969 23.368.228.504

51 14. Chi phi thu6 TNDN hi~n hanh 10 (6.231.241.290) (5.152.529.471)

52 15. Chi phi thu6 TNDN hoan l~i - -60 16. LQ'i nhu~n sau thu6 TNDN 24.863.834.679 18.215.699.033

Ngu'<Yil~p bi~un {v---3------Ngu'<Yiphe duy~t

ng Nguyen Duy HU'ng (*)Ke toan TrU'&ng

Ba Mai Huyen NgocKe toan

Ha N¢i, Viet Nam


(*): Ke toan TrU'ang trung ten v&i Chu tich Cong ty.

7


BAO CAO LU'U CHuvi;N Tl~N Tl; GIO'A Nli=NDOcho ky ke toan sau thang ket thuc ngay 30 thang 6 narn 2016

B03a-CTQ

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Cho ky ke toen Cho ky ke toenseu th8ng ket seu th8ng kettnac ngay 30 tbuc ngay 30

Ma Thuyet th8ng 6 nem th8ng 6 nems6 CHI Tl~U minh 2016 2015

I. LU'U CHUYEN TIEN TU' HO~T DQNGKINH DOANH

1 1. LQ'inhuan truoc thu~ 31.095.075.969 23.368.228.504

2. Di~u chlnh cho cac khoan 76.578.000 (109.266.846)2 - Khau hao tai san co dinh 76.578.000 20.868.0003 - Cac khoan chi phf/(hoan nhap) dl,I'

phong - (130.134.846)

8 3. LQ'inhuan tU>hoat d¢ng kinhdoanh tnroc thay d6i v6n luiud¢ng 31.171.653.969 23.258.961.658

9 - (Tang)/giam cac khoan phai thu (5.890.552.556) 10.269.978.38210 - Gi~m hang ton kho (Chli'ng khoan

ngan han) - 28.000.000.00011 - Tang/(Giam) cac khoan phai tra

(KhOngke lai vay phai tra, thue thunhap doanh nghiep phal nop) 663.553.258 (878.147.198)

12 - (Tang)/giam chi phf tra truoc (203.990.415) 581.568.05914 - Thue thu nhap doanh nghiep da nop 10 (8.060.958.528) (11.171.354.581)

20 Luiu chuy6n ti~n thuftn tU>hoat d¢ngkinh doanh 17.679.705.728 50.061.006.320

II. LU'U CHUYEN TIEN TU' HO~T DQNGDAU TU'

21 1. Tien chi mua sarn, xay dl,l'ngtai sanco djnh va cac tai san dai han khac (35.970.000) -

30 t.uu ch~y6n ti~n thuftn sw d1,mgvao hoatd¢ng dau tui (35.970.000) -

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Cho ky klJ toen Cho ky k!J toenseu thang k!it seu thang k!Jttnoc ngay 30 tnuc ngay 30

Ma Thuy!Jt thang 6 nem tMng 6 nems6 CH{T/~U minh 2016 2015

Ill. LU'U CHUYi=N Tlt:N TU'HO~T E>QNGTAI CHiNH

36 1. Co toe, IQ'inhuan da tra cha chus& hCl'u 12 (41.946.867.580) (38.009.379.931)

40 LU'u chuy6n ti~n thuan s!P d1,mg vaohoat d¢ng tai chinh (41.946.867 .580) (38.009.379.931)

50 LU'u chuy6n ti~n thuan trong ky (24.303.131.852) 12.051.626.389

60 Ti~n va tU'ang dU'ang ti~n dau ky 4 57 .338. 749.959 22.070. 724. 706

70 Ti~n va tU'ang dU'ang ti~n cu6i ky 4 33.035.618.107 34.122.351.095

Ngu>&iteo billu NgU'&i phe duy~t

ng Nguyen Duy Hunq (*)Ke toan Tm&ng

Ba Mai Huyen NgocKetoan

Ha Noi, Viet Nam


(*): Ke toan TrU'&ng trung ten voi Chu tich Cong ty

9

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THUYL:T MINH BAO CAO TAI CHINH GIO'A Nli=N £>0 (tiep theo)tai ngay 30 tMng 6 nam 2016 va cho ky ke toan sau tMng ket thuc cCmgngay

B09a-CTQ

Cong ty TNHH Quan ly Quy SSI ("Cong ty" hoac "SSIAM") la Cong ty TNHH Mot thanh viendU'Q'Cthanh lap theo Quyet djnh so 194/2007/QE>-SSI cua Cong ty Co phan Chling khoanSai Gon nqay 1 thang 4 narn 2007 va hoat dong theo Giay Chling nhan Dang ky Kinhdoanh so 19/UBCK-GP ngay 3 tMng 8 narn 2007, giay phep dieu chinh Ian 1 so 12/GPE>CUBCK ngay 27 tMng 7 narn 2011 va giay phep dieu chinh Ian 2 so 38/GPE>C-UBCK ngay26 tMng 12 nam 2013 do Oy ban Chling khoan Nha nU'&Ccap. Cong ty dU'Q'Cphep hoatdong trong th6'i gian 50 narn ke tCPngay thanh lap.

Heat dong chfnh cua Cong ty la quan ly quy va quan 1y danh muc dau tu. Tai nqay 30 tMng06 nam 2016, Cong ty dang quan ly ba quy, bao gom Quy Dau tU' Thanh vien SSI (SSIIMF), Quy £)au TU' LQ'i The Canh Tranh Ben VCmg SSI (SSI SCA) va Quy ETF SSIAMHNX30.

1. CONG TY

Trong nam 2015, Cong ty da ky hO'Pdong quan ly dau tU' v&i Andbank de thuc hi$n cacheat dong dau tu cho Quy Andbanc Investments SIF - Vietnam Value and Income Portfolio,la quy mo va la quy con cua Quy Andbanc Investments SIF, dU'Q'Cthanh 1$p va dang kyheat dong tai Luxembourg.

Tru s& chfnh cua COng ty d$t tai Tang 5, Toa nha 1C Ngo Quyen, PhLI'6'ng Ly Thai To,Ouan Hoan Kiem, Ha Noi.

Tong so nhan vien dang lam viec cho Cong ty tai ngay 30 thanq 06 narn 2016 la 34 ngLI'6'i(tc;iingay 31 thang 12 narn 2015 la 35 ngU'6'i).

2. CO' SO TRINH BAY

2.1 Chuan mvc va H~ thong ke toen ap d1,mg

Bao cao tai chfnh gilia nien d¢ cua Cong ty duoc trlnh bay b~ng dong Vi$t Nam ("VND")phu hop voi che d¢ ke toan ap dl,Jngcho cac cong ty quan ly quy dau tU' chling khoan duocquy d!nh tai Thon~ tu so 12_512011/Q£>-8TCban hanh nqay 5 thanq 9 narn 2011 cua 8¢ Taichinh va cac Chuan mvc Ke toan Vi$t Nam do 8¢ Tai chfnh ban hanh theo:.,.. Ouyet d!nh so 149/2001/QE>-BTC ngay 31 thanq 12 narn 2001 ve viec ban hanh bon

Chuan rnuc ke toan Vi$t Nam (E>Q't1);.,.. Quyet dinh so 165/2002/Q£>-8TC ngay 31 thanq 12 narn 2002 ve vlec ban hanh sau

Chuan rnvc ke toan Vi$t Nam (E>Q't2);.,.. Quyet dinh so 234/2003/QE>-BTC ngay 30 thanq 12 nam 2003 ve viec ban hanh sau

Chuan rnuc ke toan Vi$t Nam (E>Q't3);.,. Quyet djnh so 12/2005/QE>-BTC ngay 15 thanq 2 narn 2005 ve viec ban hanh sau

Chuan rnuc ke toan Vi$t Nam (E>Q't4); va.,. Quyet d!nh so 100/2005/QE>-BTC nqay 28 thanq 12 nam 2005 ve viec ban hanh bon

Chuan rnuc ke toan Vi$t Nam (E>Q't5).

Theo d6, bang can doi ke toan gilia nien d¢, bao cao ket qua hoat d¢ng kinh doanh gilianien d¢, bao cao IU'u chuyen tien t$ gilia nien d¢ va thuyet minh bao cao tai chinh gilia niend¢ dU'Q'Ctrlnh bay kern theo va viec sU>d1,mgbao cao nay khOng danh cho cac doi tU'Q'ngkhong dU'Q'Ccung cap cac thOng tin ve cac thu tuc, nguyen tac va thong 1$ke toan tc;iiVietNam va hon nlia khOng dU'Q'Cchu dinh trinh bay tinh hlnh tai chfnh, ket qua heat d¢ng vaIU'u chuyen tien t$ theo cac nquyen tac va thong le ke toan dU'Q'Cchap nhan r¢ng rai 6' cacnuoc va lanh tho khac nqoai Vi$t Nam.

2.2 Hinh tno« so ke tosn ap d1,mg

Hlnh thuc so ke toan ap dl,JngdU'Q'Cdang ky cua COng ty la Nhat ky chung.

11

Cong ty TNHH Quan ly Quy SSI B09a-CTQ

rnuvsr MINH BAO CAO TAI CH[NH GIO'A Nl~N DO (tiep theo)tai ngay 30 thang 6 narn 2016 va cho ky ke toan sau thang ket thuc cunq nqay

2. CO' so TRINH BAY (tiep theo)

2.3 Nien d9 ke tosn

Nien do ke toan cua COng ty b~t dau tli nqay 1 thanq 1 va ket thuc vao ngay 31 thang 12hang narn. Cong ty cong 1$pcac bao cao tai chfnh giCra nien do cho ky ke toan sau thanqket thuc nqay 30 thang 6 hang narn.

2.4 DcYnvi tien t~ sv d1r1ngtrong ke toen

Cac bao cao tai chfnh dU'Q'Clap b~ng don vi tien te sU>dl,mg trong ke toan cua Cong ty lad6ng Viet Nam ("VND").

3. cAc CHiNH sACH Ki: TOAN CHOvsu

3.1 Tien va cac khoan tl.PO'ngdl.PO'ngtien

Tien va cac khoan tll'O'ng dll'O'ng tien bao g6m tien mat t~i quy, tien gU>ingfm hang, cackhoan dau tu ng~n han c6 thoi nan thu h6i khOng qua ba thanq, co tfnh thanh khoan cao,co kha nang chuyen doi de dang thanh cac IU'Q'ngtien xac dinh va khOng c6 nhieu rui rotrong chuyen doi thanh tien.

3.2 Dau tU'cht:Pngkhoan va cac khoan dau n» khac

Chling khoan tl,J'doanh bao g6m cac chling khoan niern yet va chua niern yet tren th!trll'<Yngchling khoan. Chling khoan tl,J'doanh dU'Q'Cghi nhan ban dau theo gia goc.

Cac khoan dau tu khac duoc ghi nhan ban dau theo gia goc va dU'Q'cphan loai thanh dautu ng~n han va dau tll' dai han. Dau tu ng~n han bao g6m cac khoan tien gU>ic6 ky hanb~ng hoac dU'&i 12 thanq, nqoai tnr phan tien gU>ic6 ky han b~ng hoac dU'&i ba thanq dabao g6m trong Tien va cac khoan tll'O'ng dU'O'ng tien, va cac khoan dau tu vao trai phieuchfnh phu dU'Q'Cnarn giCrvoi rnuc dlch de ban trong vonq tren 3 thang den 12 thanq. Dau tll'dai nan bao g6m trai phieu chfnh phu, cac khoan cho vay, tien glJ>iva cac khoan dau tU' daihan khac c6 ky han tren 12 thanq.

Cac chling khoan tl,J'doanh va cac khoan dau tu khac dll'Q'c tiep tuc phan anh theo gia goctrong cac ky ke toan tiep theo va dU'Q'Ctap dl,J'phonq giam gia neu gia goc cao hon gia thitrll'<Yng c6 the xac dinh dU'Q'C.Cac khoan co tlic va trai tuc nhan dU'Q'ctrong ky dU'Q'Cghinhan qiarn gia von chling khoan doi voi khoan lai d6n tfch truce nqay mua Va ghi nhan tangdoanh thu dau tu doi v&i phan lai ke tli ngay mua.

3.3 Dt,Pphong giam gia cht:Pngkhoan

Dll phong giam gia chling khoan dU'Q'Clap cho tling toal chling khoan dU'Q'Cmua ban trentb] truonq va c6 gia tr! th! tnronq thap hon gia tri ghi so. Dll phonq dU'Q'C1$pcho viec giamgia tr! cua cac khoan dau tll' c6 the chuyen nhll'Q'ng dU'Q'Ctren th! truonq tat nqay ket thuc kyke toan tll'O'ng ling voi chenh lech giCra gia goc cua co phieu voi gia tr! th! trll'<Yng t~i ngaydo theo hU'&ng dan cua ThOng tu so 146/2014/TT-BTC cua Bo Tai chinh ngay 6 thanq 10narn 2014 hll'&ng dan che do tai chinh doi v&i cOng ty chling khoan, cOng ty quan ly quy.Tang hoac giam so du tai khoan dl,J' phonq dU'Q'Chach toan vao chi phf heat dong kinhdoanh trong narn.

Gia tr! th! trll'<Yngcua chling khoan niern yet tren S& Giao dich Chling khoan Ha Noi va S&Giao dich Chling khoan Thanh pho Ho Chf Minh la gia d6ng cU>atai ngay gan nhat c6 giaodich trnh den ngay trich 1$pdl,J'phonq.

12


THUYi;T MINH BAO CAO TAI CH[NH GIO'A Nl~N DO (tiep theo)tai ngay 30 tMng 6 nam 2016 va cho ky ke toan sau tMng ket thuc cunq ngay

809a-CTQ

3. cAc CHiNH SACH Ki:TOAN CHOveu (tiep theo)

Dv phong giam gia ch&ng khoan (tiep theo)

r11.icER

~O·'ii3.3

Doi v&i cac chling khoan cua cac cong ty chua niern yet tren th] trU'Cl'ng chling khoannhU'ng da dang ky giao dich tren tb] truonq giao dich cua cac cong ty dc;iichunq chua niernyet (UPCom) thi gia tri th] trU'Cl'ngdU'Q'Cxac dinh la gia d6ng cl.fa tai nqay gan nhat c6 giaodich tinh den ngay trlch lap dV' ph6ng.

Doi v&i chling khoan chua niern yet va chua dang ky giao dich tren th] trU'Cl'nggiao dich cuacac cong ty dc;iichung chua niem yet (UPCom) thl gia chling khoan thuc te tren th] trU'ernglam ca s& de trfch lap dl,I' ph6ng la gia trung blnh cua cac rrurc gia giao dich thuc te theobao gia cua ba (03) cong ty chling khoan c6 giao dlch tc;iithoi diem gan nhat voi thol diemtrlch l<;lpdV' ph6ng nhLI'ng khong qua mot thanq trnh den ngay trfch lap dV' ph6ng.

Cong ty kh6ng thuc hien trlch l<;ipdV' ph6ng cho cac chling khoan khong c6 du ba (03) baogia hoac khong c6 giao dich trong v6ng mot thang tfnh den ngay trfch l<;lpdV' ph6ng.

Doi voi chling khoan niern yet bi nuy hoac bi dlnh chi giao dich, bi ngCmg giao dich ke ternqay giao dich thli sau tr& di, gia chling khoan thvc te la gia tri so sach tat ngay tap bangcan doi ke toan gan nhat.

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3.4 Cac khoan phai thu

Cac khoan no phai thu dU'Q'Cghi nhan ban dau theo gia goc va dU'Q'Cphan anh theo gia goctrong theri gian tiep theo.

Cac khoan no phai thu dU'Q'Cxem xet trfch l<;ipdV' ph6ng rui ro theo tuoi no qua han cuakhoan no hoac theo dl,I' kien ton that c6 the xay ra trong trU'erng hop khoan no chua dennan thanh toan nhU'ng to chuc kinh te lam vao tlnh tranq pha san hoac dang lam thu tuc giaithe; ngU'Cl'ino mat tfch, b6 tron, dang b] cac CO'quan phat lu<;lttruy to, xet Xlr hO~Cdang thihanh an hoac da chet. Chi phi dV' ph6ng phat sinh dU'Q'Chach toan vao "Chi phi quan 19doanh nghi~p" trong ky.

Doi v&i cac khoan no phal thu qua han thanh toan thl rnuc trfch l<;ipdV' ph6ng theo hU'&ngdan cua Thong tu so 228/2009/TT-BTC do Bo Tai chfnh ban hanh ngay 7 tMng 12 narn2009 nhu sau:

Thai gian qua h?n M(fc trfch d(.fphOng

30%50%70%

100%

TCrtren sau (06) thanq den dU'&i mot (01) narnTCrmot (01) nam den dU'&i hai (02) narnTCrhai (02) narn den duoi ba (03) narnTCrba (03) narn tr& len

3.5 cac khoan phai tra va chi phi trich tnroc

Cac khoan phai tra va chi phf trfch truoc dU'Q'Cghi nhan cho so tien phal tra trong tU'ang lailien quan den hang h6a va djch vu da nhan dU'Q'c khong phu thuoc vao viec Cong ty danhan dU'Q'Ch6a don cua nha cung cap hay chua.

13


THUY~T MINH BAO CAO TAI CH[NH GIO'A NltN £>0 (tiep theo)tai nqay 30 thanq 6 narn 2016 va cho ky ke toan sau thanq ket thuc cung ngay

809a-CTQ

3. cAc CHINH sACH KE TOAN CHOYEU (tiep theo)

11~:HIcoiNI:s1VI~UI·....:.....I(/

·:.:::::

3.6 Tai san co cJinh

Tai san co djnh, bao gom tai san co dlnh hCl'uhlnh va tai san co djnh vO hlnh, dU'Q'Cthe hlentheo nguyen qia trCYdi gia tr! hao rnon IOy ke.

Nguyen gia tai san co d!nh bao gom gia mua va nhCl'ng chi phi c6 lien quan true tiep denviec dU'a tai san vao heat dong nhU' dl,I' kien. Cac chi phf mua sarn, n~ng cap va doi m&i taisan co djnh dU'Q'Cghi tang nquyen gia cua tai san. Cac chi phi bao trl, sua choa dU'Q'Chachtoan vao ket qua heat dong kinh doanh giCl'anien do khi phat sinh. Khi tai san dU'Q'Cban haythanh ly, nguyen gia va gia tr! hao rnon IOy ke dU'Q'Cx6a so va bat ky cac khoan lai lo phatsinh do thanh ly tai san deu dU'qc hach toan vao bao cao ket qua hoat d¢ng kinh doanhgiCl'anien d¢.

3.7 Khau hao va hao mon

Khau hao tai san co dlnh hCl'u hlnh va hao rnon tai san co djnh vO hlnh dU'Q'Ctrfch theophuonq phap khau hao dU'CYngth~ng trong thoi gian hCl'ud1,mgU'cYCtfnh Cua cac tai san nhusau:

Thiet bi van phonq, d1,mgcu quan lyPhan rnern may vi tinh

3- 5 nam5 narn

3.8 Thue thu nh~p doanh nghi~p

Thu~ thu nMp doanh nghi~p hi~n nenn

Tai san thue thu nhap doanh nqhiep va thue thu nhap doanh nghiep phai nop cho narn hienhanh va cac nam truce dU'Q'Cxac dinh b~ng SO tien dl,I' kien phai nop Cho (hO~CdU'Q'Cthuhoi tCI')CO'quan thue, dua tren cac mire thue suat va cac luat thue c6 hieu ll)'Cden ngay ketthuc ky ke toan giCPanien d¢ .

Thue thu nhap doanh nghiep hien hanh dU'Q'Cghi nhan vao ket qua hoat d¢ng kinh doanhgiCl'a nien d¢ ngoQi trCYtrLI'<Ynghop thue thu nhap phat sinh lien quan den mot khoan rnucdU'Q'Cghi th~ng vao van chu s& hou, trong trU'6'ng hop nay, thue thu nhap doanh nghiephi$n hanh cOng dU'Q'Cghi nhan trvc tiep vao van chu s& hCl'u.

Cong ty chTdU'Q'Cbu tnr cac tat san thue thu nhap doanh nghiep hien hanh va thue thu nhapdoanh nghiep hien hanh phai tra khi COng ty co quyen hop phap dU'Q'Cbu trCYgiCl'a tai santhue thu nhap doanh nghiep hien hanh v&i thue thu nhap doanh nghiep hien hanh phai n¢pva Cong ty dl,I' dinh thanh toan thue thu nhap doanh nghiep hien hanh phai tra va tai santhue thu nhap doanh nghiep hien hanh tren ca s& thuan.

14


THUY~T MINH BAO CAO TAI CH[NH GIO'ANli=N£>0 (tiep theo)tai ngay 30 thang 6 nam 2016 va cho ky ke toan sau thanq ket thuc cunq ngay

809a-CTQ

3. cAc CHiNH SACH Kt: TOAN CHU veu (tiep theo)

ThufJthu nh~p doanh nghi~p hoan /9i

Thue thu nhap doanh nqhiep hoan IQidU'Q'Cxac dinh cho cac khoan chenh lech tarn thoi talnqay ket thuc ky ke toan giCPanien do giCPaco s& tinh thue thu nhap cua cac tai san va nophai tra va gia tr! ghi so cua chunq cho muc dich 1$pbao cao tai chfnh giCPanien do.

Thue thu nhap doanh nghiep hoan IQiphai tra dU'Q'Cghi nh$n cho tat ca cac khoan chenhlech tarn thoi chiu thue, nqoai tnr thue thu nhap doanh nghiep hoan IQiphai tra phat sinh tlighi nhan ban dau cua mot tai san hay no phai tra tli mot giao dich ma giao dich nay khOngc6 anh hU'&ngden IQ'inhuan ke toan hoac IQ'inhuan tinh thue thu nhap (hoac lo tinh thue)tai th<Yidiem phat sinh giao dich.

Tai san thue thu nhap doanh nghiep hoan IQican dU'Q'Cghi nhan cho tat ca cac chenh 1$chtarn thai dU'Q'Ckhau trli, gia tr! dU'Q'ckhau trli chuyen san~ cac narn sau cua cac khoan lotinh thue va cac khoan U'Udai thue chua sU>dunq, khi chac chan trong tU'O'nglai se c6 IO'inhuan tlnh thue de sli' dl,lng nhCPngchenh lech tarn thai dU'Q'Ckhau tnr, cac khoan lo trnhthue va cac uu dai thue chua sli' dl,lng nay, nqoai trli tai san thue hoan IQiphat sinh tli ghinhan ban dau cua mot tai san hoac no phai tra tli mot giao dich ma giao dich nay khOngc6anh hU'&ngden IQ'inhuan ke toan hoac IQ'inhuan tinh thue thu nhap (hoac lo trnh thue) tQithoi diem phat sinh giao dich.

Gia tr! ghi so cua tai san thue thu nhap doanh nghiep hoan lal phai dU'Q'Cxem xet lc;iivaonqay ket thuc ky ke toan giQ>anien do va phai giam gia tr! ghi so cua tai san thue thu nhaphoan lc;iiden rnuc bao dam chac chan c6 du IQ'inhuan tinh thue cho phep IQ'ifch cua motphan hoac toan bo tai san thue thu nhap hoan lc;iidU'Q'Csli' dl,lng.Cac tai san thue thu nhapdoanh nghiep hoan IQichua ghi nhan truce day dU'Q'Cxem xet IQivao nqay ket thuc ky ketoan giCPanien do va dU'Q'Cghi nhan khi chac chan c6 du lqi nhuan trnh thue de c6 the sli'dl,lngcac tai san thue thu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap doanh nghiep hoan IQiva thue thu nhap hoan IQiphai tra dU'Q'Cxacdjnh theo thue suat dl,J'tinh se ap dl,JngChoky ke toan ma tat san dU'Q'Cthu hoi hay no phaitra dU'Q'Cthanh toan, dua tren CaCrmrc thue suat Va lu$t thue C6hi$Uh,J'Cvao ngay ket thucky ke toan narn. Thue thu nhap hoan IQidU'Q'Cghi nhan vao ket qua heat dong kinh doanhgiCPanien do ngoQi trli trU'6'nghop thue thu nhap phat sinh lien quan den mot khoan rnucdU'Q'Cghi th~ng vao von chu s& hCPu,trong truonq hop nay, thue thu nhap hoan IQicOngdU'Q'Cghi nhan true tiep vao von chu s& hCPu.

I

II

Cong ty chi dU'Q'Cbu trli cac tai san thue thu nhap doanh nghiep hoan IQiva thue thu nhapdoanh nghiep hoan !Qiphai tra khi COngty c6 quyen hop phap dU'Q'Cbu trli giCPatat santhue thu nhap hien hanh v&i thue thu nhap hien hanh phai nop va cac tai san thue thu nhaphoan IQiva thue thu nhap hoan IQiphai tra lien quan t&i thue thu nhap doanh nghiep dU'Q'Cquan ly b&i cung mot CO'quan thue doi voi cunq mot don vj chiu thue va cOng ty dl,J'djnhthanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hlen hanh tren CO's&thuan.

3.9 Phan phoi l<;Yinhu~n

LQ'inhuan cho ky ke toan dU'Q'Cchuyen ve COng ty Co phan Chling khoan Sai g6n (SSI)theo quyet djnh cua Hoi dong Quan tr! COngty Co phan Chling khoan Sai G6n va cac quydjnh cua pMp lu$t Viet Nam.

15


THuYi=T MINH BAO CAO TAI CH[NH GIO'A Nl~N DO (tiep theo)tai ngay 30 thanq 6 narn 2016 va cha ky ke toan sau thang ket thuc cCmgngay

B09a-CTQ

3. cAc CHiNH sACH KE TOAN CHOYEU (tiep theo)

3.10 Von nh~n uy thac va tai ssn uy tnec

Von nhan uy thac tercac nha dau tll' dU'Q'cghi nhan va theo doi tren cac chi tieu ngoai bangcan doi ke toan cua Cong ty.

Tai san uy thac hlnh thanh tll' viec sU>d1,mgvon nhan uy thac tll' cac nha dau tu dU'Q'Cghinhan va theo doi tren cac chi tieu ngoai bang can doi ke toan cua Cong ty.

Cac khoan phai thu cua nha dau tu uy thac phat sinh tll' cac khoan dau tll' uy thac nhu:khoan lai cua khoan dau tu uy thac da den ky thu nhll'ng chua thu dll'Q'c,cac quyen IQ'ikhacma nha dau tll' uy thac dll'Q'Chll'&ng va cac khoan phai thu khac dU'Q'Cghi nhan va theo doitren cac chi tieu nqoai bang can doi ke toan cua Cong ty.

Cac khoan phai tra cua nha dau tu uy thac nhu' cac khoan phi phai tra cha Cong ty va cackhoan phai tra khac duoc ghi nhan va theo doi tren cac chi tieu nqoai bang can doi ke toancua Cong ty.

3.11 Ghi nh~n doanh thu

Doanh thu dU'Q'Cghi nhan khi Cong ty c6 kha nang nhan dU'Q'Ccac IQ'iIch kinh te co the xacdinh dU'Q'Cmot each chac chan. Doanh thu dU'Q'Cxac dinh theo gia tr] hop ly cua cac khoanda thu hoac se thu duoc sau khi tru di cac khoan chiet khau thU'O'ngrnai, giam gia hangban va hang ban bi tra lai. Cac dieu klen ghi nhan c1,1the sau day cOngphal dll'Q'Cdap l.'.rngtruoc khi ghi nhan doanh thu:

Ooanh thu cung cap aich VI.,/

Doanh thu cung cap dich Vl,J baa gom doanh thu tll' phi quan ly quy, phf quan ly danh rnucdau tU'uy thac va phi thll'6'ng heat dong duoc ghi nhan theo cac dieu khoan cua hop dongquan ly quy.

Thu nh?p to kinh doanh ch&ng khoen

Thu nhap tll' kinh doanh chli'ng khoan dU'Q'Cxac d!nh dua tren rmrc chenh lech gia ban vagia von binh quan cua chli'ng khoan.

Tien Jai

Doanh thu dll'Q'Cghi nhan khi tien lai phat sinh tren CO'so don tlch (c6 trnh den IQ'itli'c ma taisan dem lai) tnr khi kha nang thu hoi tien lai khong chac chan.

c6 tire

Co tuc b~ng tien nhan duoc terhoat dong dau tu duoc ghi nhan la thu nhap khi quyen nhanco tuc cua Cong ty duoc xac lap. Co tuc b~ng co phieu va cac co phieu thll'&ng nhan duockh6ng dU'Q'Cghi nhan la thu nhap cua Cong ty ma chi cap nhat so IU'Q'ngco phieu narn giCI'.

3.12 Cac khoan m~c khong co so dU'

cac khoan muc khong dU'Q'Ctrinh bay tren baa cao tai chfnh nay theo Thong tu so125/2011/QD-BTC nqay 30 thanq 12 narn 2014 va Thong tu so 146/2014/TT-BTC nqay 6thang 10 narn 2014 do Bo Tai chinh ban hanh la cac khoan rnuc khong c6 so du.

16


THUY~T MINH BAO CAO TAI CHINH GIO'A Nl~N DO (tiep theo)tai ngay 30 thang 6 narn 2016 va cha ky ke toan sau tMng ket thuc cung ngay

B09a-CTQ

4. Tli=NVA cAc KHOAN TU'O'NGDU'O'NGTli=N

Ngay 30 thang 6 Ngay 31thang12nam 2016 nsm 2015

VNEJ VNEJ

Ti~n 1.035.618.107 1.338.749.959Tien mat tai quy 161.438.031 39.108.731Tien glii kh6ng ky han 874.180.076 1.299.641.228

Ngan hang ANZ 685.180.695 467. 120.324Ngan hang TMCP EJ/iu tir va Phat trien Vi~tNam - Chi nbenh Ha Thanh 58.326.381 243. 420. 258Ngan hang TMCP Ngo~i thU'O'ngVi~t Nam 130.673.000 589. 100. 646

Cac khoan tU>angdU>angti~n 32.000.000.000 56.000.000.000Tien glii co thoi han thu hoi kh6ng qua bathang ke tli ngay glii (*) 32.000.000.000 56.000.000.000

Ngan hang TMCP Phlfong £J6ng 32. 000. 000. 000 50. 000. 000. 000Ngan hang TMCP Sai Gan - Ha N()i - 6.000. 000. 000

33.035.618.107 57.338.749.959

'(.

(*) cac khoan tien glii ngan hang c6 thoi han thu hoi kh6ng qua ba thanq ke tli nqay gliic6 lai suat 5,4% - 5,5%/nam.

5. DAU TU' TAI CHiNH NGAN H~N

Ngay 30 thang 6 nam 2016S6 ILfQ'ng Gia tric6 phieu (VNEJ)

491.529 15.623.594.000491.529 15.623.594.000

DAu tU' ngln hanCo phieu niern yet

o..,, phong giam giadAu tU' ngln han

Ngay 31thang12 nam 2015S6 lwng Gia ttic6 phieu (VNEJ)

351.092 15.623.594.000351.092 15.623.594.000

491.529 15.623.594.000 351.092 15.623.594.000

17

Cong ty TNHH Quan ly Quy SSITHUY~T MINH BAO CAO TAI CH[NH GIO'ANl~N DO (tiep theo)tai nqay 30 tMng 6 narn 2016 va cha ky ke toan sau thang ket thuc cung nqay

B09a-CTQ

6. PHAI THU HO~T E>QNGNGHleP Vl,J

Ngay 30 thang 6 Ngay 31thang12nsm 2016 nem 2015

VNE> VNE>

Phai thu heat dong quan ly danh muc dau tU'vaphi thU'&ng(i) 5.744.633.842 5.624.440.880Phai thu heat dong quan ly quy dau tu (ii) 722.293.295 505.703.846Phai thu heat d¢ng tu van dau tu ch(rng khoan(iii) 4.161.659.809 4.077.911.411Phai thu heat d¢ng quan ly dau tu ch(rng khoan(iv) 2.100.798.805 139.506.769Phai thu tli heat dong phat hanh va mua laich(rng chi quy 120.840.626 19.446.007

12.850.226.377 10.367 .008.913

(i) Theo cac hop dong uy thac dau tu c6 phf quan ly va phf thU'&ng danh cha SSIAM,Cong ty dU'Q'chU'&ngphi quan ly tli 1% den 2% tuy theo tling hop dong dua tren gia tr]tai san rang cua danh rnuc dau tu uy thac vao ngay giao dich cu6i cung cua moi thanghoac vao ngay giao dich cu6i cunq cua moi quy hoac phi quan ly la 0,15% den 0,7%dva tren tong gia tr] v6n dau tu moi tMng, hoac 0,35% gia tri giao dich thanh conq.

(ii) Theo quy dinh tai Dieu le Quy cua cac quy dau tu dU'Q'cquan ly b&i SSIAM, phi quan lycua Quy Dau tu Thanh vien SSI cha nam tai chinh 2016 dU'Q'Ctinh b~ng 0,5%/nam trengia tr! v6n g6p tai nqay cuoi thang cua Quy; phi quan ly cua Quy Dau tU' IQ'ithe CanhTranh ben vCrngSSI va Quy ETF-SSIAM HNX30 se Ian IU'Q'tdU'Q'Ctinh la 1,5%/nam va0,5%/nam cua gia tr! tai san rang cua quy tai cac ngay d!nh gia cua moi tMng.

(iii) Theo cac hop dong tu van dau tu ch(rng khoan, Cong ty dU'Q'ChU'&ngphf dich vu la 2%dua tren gia tr! tai san rang cua danh rnuc tu van vao ngay giao dich cu6i cunq cua moithanq; hoac phf tU'van co dinh theo thanq tuy theo quy dinh hop dong.

(iv) Trang narn 2015, Cong ty da ky hop dong quan ly dau tu voi Andbank d~ thvc hlen cacheat d¢ng dau tU' cha Quy Andbanc Investment SIF - Vietnam Value and IncomePortfolio, la quy m& va la quy con cua Quy Andbanc Investments SIF, dU'Q'Cthanh l~pva dang ky heat d¢ng t~i Luxembourg.

7. cAc KHOAN PHAI THU KHAC

Ngay 30 thang 6nem 2016

VNE>


VNE>

Phai thu lai tien gU>iPhai thu tli Quy Phuc IQ'iSSI (v)Phai thu khoan chi h¢Cac khoan phai thu khac

33.433.3343.015.251.900415.659.194117.543.885

266.550.000

17.557.226

3.581.888.313 284.107 .226

(v) Day la khoan thU'6'ngva phu cap cha can b¢ nhan vien cua SSIAM tli quy phuc IQ'icuaCong ty co phan Ch(rng khoan Sai Gan.

18


THUY~T MINH BAO CAO TAI CHINH GIO'A Nl~N DO (tiep theo)tai ngay 30 thanq 6 narn 2016 va cho ky ke toan sau tMng ket thuc cunq nqay

8. TAI SAN CO D!NH HO'U HINH

Nguyen gia

So dU' nqay 1/1/2016Tang trong ky

So du nqay 30/6/2016

KhAu hao IOy kt}

So dU' ngay 1/1/2016Tang trong ky

So dU' ngay 30/6/2016

Gia tr! con l~i

So du' nqay 1/1/2016

So dU' ngay 30/6/2016

9. TAI SAN CO D!NH VO HINH

Nguyen gia

So dU' ngay 1/1/2016Tang trong ky

So dU' ngay 30/6/2016

Hao rnon IOy kt}

So dU' nqay 1/1/2016Tang trong ky

So dLI' nqay 30/6/2016

Gia tr] con l~i

So dLI' nqay 1/1/2016

So du' ngay 30/6/2016

19

B09a-CTQ

~AlER

Thi~t bi ven phOng,d1,mgcu quan ly

VNE>

1.033.323.64235.970.000

1.069.293.642

1.001.795.6429.312.000

1.011.107.642

31.528.000

58.186.000

Phfln memmay vi tfnh

VND

612.366.195464.000.000

1.076.366.195

570.612.19567.266.000

637.878.195

41.754.000

438.488.000


ruuvsr MINH BAO CAO TAI CHfNH GIO'A Nl~N £>0 (tiep theo)tc;iingay 30 thang 6 nam 2016 va cho ky ke toan sau thanq ket thuc cunq nqay

B09a-CTQ


VND


VND

~--GMI Ico~•1NHI~STVl~lfAl H·.:...._/(/fl~

10. THui= v A NGHiA VI.) VOi NGAN sACH NHA NU'OC

Thue thu nhap doanh nghiepThue thu nhap ca nhanThue nha thau

4.231.241.289118.660.20435.906.245

6.060.958.527428.774.06314.069.326

4.385.807.738 6.503.801.916

Thuethu nh~p doanh nghi~p hi~n benh

Theo Luat so 32/2013/QH13 nqay 19 thanq 6 narn 2013 cua Quoc hoi ve vlec sUia dOi, bOsung mot so dieu cua Luat thue thu nhap doanh nghiep va ThOng tu so 78/2014/TT-BTCnqay 18 thang 6 narn 2014 cua Bo Tai chfnh ve viec hU'&ng dan thi hanh Luat Thue thunhap doanh nqhiep, rmrc thue suat thue thu nhap doanh nqhiep hien hanh cua COng ty la20% (narn 2015 la 22%).

Bao cao thue cua COn~ ty se chiu Sl,I'kiem tra cua CO'quan thue. Do viec ap d1,mgluat vacac quy dinh ve thue doi voi cac loai nghiep v1,1khac nhau c6 the dU'Q'cgiai thfch theo nhleueach khac nhau, so thue dU'Q'c trlnh bay tren bao cao tai chfnh c6 the se bi thay dOi theoquyet dinh CUOiCung CUaCO'quan thue.

Thue thu nhap doanh nqhiep hien hanh phai tra dU'Q'Cxac dinh dua tren thu nhap chiu thuecua giai dean tai chfnh hien tai. Thu nhap chiu thue khac v&i thu nhap dU'O'Cbao cao trongBao cao ket qua heat dong kinh doanh vl thu nhap chiu thue khOng bao gom cac khoanrnuc thu nhap chiu thue hay chi phi dU'Q'Ckhau trli cho rnuc arch trnh thue trong cac narnkhac va cOng khOng bao gom cac khoan rnuc khOng phai chiu thue hay khOng dU'Q'Ckhautrli cho rnuc arch trnh thue. Thue thu nhap doanh nghiep hien hanh phal tra cua Cong tyOU'Q'Ctrnh theo thue suat da ban hanh den ngay ket thuc ky ke toan,

20


n-uvsr MINH BAO CAO TAI CH[NH GIO'A Nl~N £>0 (tiep thea)tc;iingay 30 tMng 6 narn 2016 va cha ky ke toan sau thang ket thuc cunq ngay

B09a-CTQ

~;tJSd~'IA Ni:; TY'-'HU. vo,NAiii·. NOi_.:.-..'.~

10. THUE vA NGHiA vu VOi NGAN sAcH NHA NU'OC (tiep thee)

Bang voe trnh muc thue thu nhap daanh nqhiep hi$n hanh cua con9 ty cha ky ke toan sauthang ket thuc ngay 30 thang 6 narn 2016 va ky ke toan sau thang ket thuc ngay 30 thang 6narn 2015 dU'Q'Ctrinh bay dU'6'i day:

TOng IQ'inhu~n k6 toan trll'6'c thu6

Cac khoan dieu chlnh tangChi phi kh6ng GU'Q'C kh!Ju trir khi tinh thu~TNDN

Thu nh~p chju thu6 LP6'ctinh ky hi~n hanh

Thue suat thue TNDN

TOng chi phi thu6 TNDN hi~n hanh

Thue TNDN phai nop dau kyThue TNDN da nop trang ky

Thu6 TNDN con phai n¢p cu6i ky

Cho ky k~ toen Cho ky k!J toenseu thang k!Jt seu thang k!Jtthuc ngay 30 tnac ngay 30

thang 6 ntim 2016 thang 6 ntim 2015VNEJ VNEJ

31.095.075.969 23.368.228.504

61.130.479 52.360.000

61.130.479 52.360.000

31.156.206.448 23.420.588.504

20% 22%--6.231.241.290 5.152.529.471

6.060.958.527 9.171.354.581(8.060.958.528) (11.171.354.581)

4.231.241.289 3.152.529.471

11. cAc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAC

Ngay 30 thang 6 Ngay 31thang12ntun 2016 ntim 2015

VNEJ VNEJ

Phai tra phi dich vuPhai tra cha dc;iily phan phoi chunq chi quyPhai tra lien quan den viec quan ly dau tu quyPhai tra khac

21

360.000.00075.397.969

1.053.701.062171.244.812

160.000.00017.655.650

180.858.000

358.513.6501.660.343.843

Ol4:) o -en 1 en I"- -v 1 oa c::-,. CO Of"- ,..._ <.O ..-V COi ..__.•O· ~ U'> 00 <.O CO C'0 C'0..- U'> J:"'II- u_.. · i.o · · . en . . <Jo Ol ••••• ,....:v ~ v o)('<) •.•.• ·"\

cb c:: ~ <.Og ~ ~ I"-~ ~en -o u) ~('I') t? N ~('I') u>0 i-;:. ~ <.O<.O CO C'0 en N ~ •H4CO 0? ~ ~ ~ N 8 I": 0? ·NG,..._ ·v 0 N ·('<) ,..._

,..._ ~N CO I"- ~V ,..._ /_

~I:?

'•Q) ·co 4:l ~ - en - en I"- - v - ~~ -· ...., ~ 0 I"- v •.... <.O .•...•v <.O ~-t::,::s~ .•..• 00(.0<.0 co ('<) C'0..-C'0 .•..•-.. _.. 1.0 .i.o . . en ·V •~Si M ,....:vi0 ~ v o)C'0..t Mco 0 <.0('<)('<) C") v f"-0<.0 0Cl) <£? 00~1"- ~ ~ C'0~N <£?C:: M ·('<) . M N ·('<) . M•co. N ~<.O~ CO C'0 8N~ N~ '°": en~f"- ~ ~ of":N '°":-t:: M ·v · ~ N ·('<) · M.:: ~ ~ N ::=, N V ~ V ~ ~

~ - -....J

-s s C0 1 1N 0 1 1 100 C0.•.•• c:: .•..• 00 0 .•.....•...·- N f"-0 NNOl-t:: • • •

C::U N I"- 0 N N-o M <.00 C'0M"§.. <'? ~ C! <O <'?::s. :: ~g ~::\:) ••••• 000 .•....•••••

·~ N M NN0

Ol•Q). co I I N 0 I I I 00 coc:: - .•..• 00 0 .•.....•..•~~ N I"- 0 N NCl) '<Q) • • • . •·<0i5 ~ ~ g ~ ~..Oc:: co ('<) 0 <.O co•::S -o .....: eo c:i .,...: .....:.::;::.. ..- co o ..- ..-g C\I

>. ::S. ~ co C! "-: ~H C\I·ro "'O N M NNCl •:::...c ~Cl 0c•:JU <Q).4:) 0 I I I 0 Q I I I 0

_.g ; < g g 8 go..c: '<<!)::> • • . •<1>:::'. i5 g g 8 g£·•<1> c:: 0 0 0 0a. ~ '<O c:i c:i c:i c:i-<<l>Cl :::::;. 0 0 0 0:;:::;c o o o o-~ . . . .0£ g g g g4l :Jz -ro<W in- cz~ c .•... c

(j) <( - -<ro M .•ro(j) .::,,--~ •• -a >- -a- ~ ~ ·~ ..,,

<.9 ·>. ~ "0 ..c: co C> "8 ..c: .•..•i>-. I ~ ...., o c ..- c: E c o::J O ...., <.0>. ·-· 0 o io >. ·-· Na Z ..c: •cQ) CO ..- - ·>. 'O N •:J ..- - ><IJ 'O E·:cu ~..-oci ~>. E .c: oci c>.ONC e>:J ...., NC e>:J >~·>- O ·g? C>N E <O c CJ )~ ••••• E •O c CJ c:

.- <.O .; E ><IJo c e 0 e •cQ) ><IJo c e 0 NC ;=:...... :::::> .c:,~ c-<<1>~- <1> co~..,, c-'<l>;~- <1> ..-•ro a •••.. .•..•c: .•....> '-' -.<1)£ e> .c: .•..•.•....> '-' .•<1>£ e>0 N 1-' CO c ·- :J C: C:O C ·- :J >. C:::J -c E :I: c: co ci<ro·~ £ ·~ ·~ :c N rn •ro·~ £ ':J ·~0 o ,ro ob ·~ g>.lij~ c :J CJ £ u E -~ ~ c :J CJ £I o s en .s.~£c·ro:Jl.al o :i;,~£c.ro:Jl.al .•..•

•<( <.O •:::::> •cQ) £ ..-·5. _g C U C") ...., C: ..- ·5. _g C U C")I coci :I: ~ >.-~·ro·o.. >- EN>.-~·ro·a. >-z I c u ·>-g ·ro c ci :J <ro· ·~ ,~ .•..• -ro c ci :J •ro· ·~-ro ~ C>"<l> ..c: - C> c: C> C>"<l> ..c: - C>1-- Z..c: z >-c>.Cc..c: c: c:c>.Cc..c: c:

;::; - J"'\ 0 ·~ ·- :J .;:, ·- u ·- 0 ·~ ·- :J .;:, ·- u ·->- ..:::::o 'J .c: e> ro·..c:..c: o ·.:: ~· .c: .c: ro·..c:..c: o- ·.:: ~·...., t-C'0 > Uc:t-UU....JI- 1- u....,1-UU....JI- I-,..... <W >.\JI >- •roc Cl<O :Jc .U I·- N

I- ro·- .•...

Cong ty TNHH Quan ly Quy SSI 809a-CTQ

ruuvsr MINH BAO CAO TAI CH[NH GIO'ANli;N DO (tiep thea)tc;iingay 30 thanq 6 nam 2016 va cha ky ke toan sau thanq ket thuc cung nqay

13. CHU'NG KHOAN LU'U KY COA CONG TY QUAN LY QUY

Ngay 30 thang 6 nem Ngay 31 thang 12 nam2016 2015

Gia tri theo Gia tri theos6tuqng menh gia So IU'Q'ng mcnh gia

VND VND

Ch(fng khoan giaa dich 491.528 4.915.280.000 351.092 3.510.920.000Ch(fng khoan tarn ngll'ng giaa dichCh(fng khoan cam coCh(fng khoan tarn giliCh(fng khoan cha thanh toanCh(fng khoan phang t6a cha rutCh(fng khoan cha giaa dichCh(fng khoan ky quy dam baakhoan vayCh(fng khoan sU>aloi giaa dich

491.528 4.915.280.000 351.092 3.510.920.000-14. r1i=NGlfl COA NHA DAU TU' Ov THAC

Ngay 30 thang 6 nam2016VNEJ

Ngay 31thang12nam 2015

VNEJ

so dU' aau kySo tang trong kyso giam trong ky

s6 dU' cu6i ky

214.916.971.4371.463.151.136.167

(1.616.808.005.668)

61.260.101.936

93.091.074.6883.795.689.325.372

(3.673.863.428.623)

214.916.971.437

23


THUY~T MINH BAO CAO TAI CHINH GIO'A Nl~N DO (tiep theo)tai ngay 30 thang 6 nam 2016 va cho ky ke toan sau tMng ket thuc cunq nqay «15. DANH Ml.JC DAU TU' COA NHA DAU TU' 0Y THAC f(

Ngay 30 tMng 6 Ngay 31tMng12 0nem 2016 nam 2015 ~VND VND

Nha dAu tU' uy thac trong nU'6'c 1.542.478.322.827 1.573.830.162.461Trai phieu 10.884.550.000 21.769.100.000cs phieu 1.531.593.772.827 1.552.061.062.461cs phieu niern yet 1.504.178.874.108 1.524.646.163.753

Trong <16, cac ma c6 phieu bi giam gia: 582. 715. 938. 866 755.979.283.175HPG - 274.834. 808. 582PVS 112.177.179.629 91.890.222.349ELG 97.309.947.023 97.309.947.023SSC 165.544.989. 754 165.544. 989. 754PET 45. 055. 590. 741 45. 055. 590. 741LAS 88.258.212.692VAF 29.694.635.916c6 phieu kMc 44.675.383.111 81.343. 724. 726

ce phieu chua niern yet 27.414.898.719 27.414.898. 708Trong <16, cac ma c6 phieu bi giam gia: 27.414.898. 719 27.414.898. 718

VMG 21.283.000.000 21.283.000.000DCC 6.131.898. 719 6.131.898. 718

Tien glii c6 thoi han thu hoi tren ba tMng ke ternqay glii

Nha dAu tU' uy thac nU'6'c ngoai 14.050.207 .123 8.805.561.716Trai phieuc6 phieu 14.050.207.123 8.805.561.716

cs phieu niern yet 13.982.707.123 8.738.061.706Trong <16, cac ma c6 phieu bi giam gia: 1.853. 566. 885 6.018.307.863

MBB - 2.226.280.275BMP 713. 726.017SS/ 600. 408. 000 600. 408. 000GEX 539.341.568c6 phieu kMc 91.300 3.191.619.588

cs phieu chua niern yet 67.500.000 67.500.010Trong <16, cac ma c6 phieu bi giam gia: It

Tien glii c6 thoi han thu hoi tren ba thang ke terngay glii

1.556.528.529.950 1.582.635. 724.177

16. cAc KHOAN PHAI THU COA NHA DAU TU' OY THAC

Ngay 30 thang 6 Ngay 31 tMng 12nem 2016 nem 2015

VNEJ VNEJPhai thu 1aitrai phieu 324.752.149 1.415.289. 710Phai thu c6 t(fc 13.869.031.000 865.794.000Phai thu tien ban ch(fng khoan 5.204.742.067 233.738.866Phai thu khac 2.613.000 2.613.000

19.401.138.216 2.517 .435.576

24


ruuvsr MINH BAO CAO TAI CH[NH GIO'ANl~N £)0 (tiep theo)tc;iinqay 30 thanq 6 nam 2016 va cho ky ke toan sau thang ket thuc cunq ngay A·.o'

/17. cAc KHOAN PHAI TRA CUA NHA DAU TU' UY THAC RAC

EAi

Ngay 30 tMng 6 Ngay 31 thfJng 12 0-.:nam 2016 nam 2015 ~"'VNEJ VNEJ ~PMi tra phi quan ly danh muc 5.515.482.802 3.483.527.123PMi tra tien thue 47.640.358 49.066.605Phai tra tien mua chling khoan 1.669.667.200 101.470.881.126Phai tra phl IU'uky 73.410.280 347.650.993Phai tra khac cua ngLI'&iuy thac dau tu 438.793 155.391.409

7.306.639.433 105.506.517 .256

18. DOANH THU THUAN V~ HO~T DQNG KINH DOANH

Cho ky k6 toen Cho ky k6 toenseu th8ng k6t seu th8ng k6tthee ngay 30 tnuc ngay 30

th8ng 6 nsm 2016 th8ng 6 nam 2015VNEJ VNEJ

Phi quan ly quy 2.089.046.867 2.053.616.203Phi quan ly va phi thU'&ngtli hop dong quan lydanh muc dau tu 22.484.864.876 17.173.876.017Phf d!ch.v1,1dau tu theo chi d!nh cho nha dau tunuoc nqoaiPhi tu van dau tu chling khoan 17.008.534.187 13.305.339.006Doanh thu quan ly heat d¢ng phat hanh va mua lalchling chi quy 101.394.619 173.535.727Doanh thu tli heat d¢ng quan ly dau tu chlingkhoan 1.962.177.218

43.646.017. 767 32.706.366.953

19. CHI PHi HO~T DQNG KINH DOANH

Cho ky k6 toen Cho ky k6 toenseu th8ng k6t seu th8ng k6tthuc ngay 30 tnuc ngay 30

th8ng 6 nam 2016 th8ng 6 nsm 2015VNEJ VNEJ

Chi phi ILI'O'ngva cac khoan lien quan den IU'O'ng 2.958.565.273 3.520.671.315Chi phi khau hao tai san c6 d!nh 67.266.000 20.868.000Chi phi lien quan den dc;iily phan phoi chling chiQuy va quan ly danh rnuc 165.237.009 88.973.493Chi cong tac phi, khach san, di l;;iiva tiep khach 1.281.356.809

.874.330.390

cac chi phf khac 2.074.225.505 94.633.800

6.546.650.596 4.599.476.998

25


THUY~T MINH BAO CAO TAI CHINH GIO'A Nl~N DO (tiep theo)tc;iinqay 30 thanq 6 narn 2016 va cho ky ke toan sau thang ket thuc cung ngay ~

14t~:Hf

DOANH THU HO~T DQNG TAI CHiNHc61

20. ; NH1ST

Cho ky k!J toen Cho ky k!J toen 11~·seu thang kfJt seu thang k!Jt -11.:.......tnac ngay 30 tnac ngay 30 <1£

thang 6 nem 2016 thang 6 nem 2015 .:::::::;;

VNEJ VNEJ

Lai tien glii ngan hang 1.256.975.793 1.376.201.790

21. CHI PHi TAI CHiNH

Cho ky ke toen Cho ky kfJ toenseu thang k!Jt seu thang k!Jttnuc ngay 30 tnac ngay 30

thang 6 nam 2016 thang 6 nem 2015 .,VNEJ VNEJ

Lo chenh 1$chty gia hoi doai da thuc hien 13.448.545

22. CHI PHi QUAN LY DOANH NGHleP

Cho ky ke toen Cho ky k!J toenseu thang kfJt seu tMng ketthac ngay 30 tnac ngay 30

thang 6 nam 2016 thang 6 nam 2015VNEJ VNEJ

Chi phl nhan vien 4.551.039.818 3.852.834.360Chi phl khau hao tai san co dinh 9.312.000Chi phi conq cu, dung cu 193.738.728 135.739.559Chi phi thue van phong 896.610.000 844.939.975Chi phl dich vu mua ngoai 771.428.523 882.457.458Chi le tan, tiep khach 28.993.400 157.257.662cac chi phl khac 795.565.502 371.769.073Hoan nhap dl! phong no phai thu kh6 doi - (130.134.846)

7.246.687 .971 6.114.863.241--23. CHiNH SACH QUAN LY RUI RO TAI CHiNH

Quan ly rui ro phat sinh tli' heat d¢ng kinh doanh la mot phan quan trong trong cong tacquan tri cua Cong ty. Cong ty c6 he thong kiem scat rrurc can doi c6 the chap nhan duocgiCl'achi phf rui ro phat sinh va chi phl quan ly rui ro. Ban Tong Giam doc theo doi lien tucquy trinh quan ly rui ro cua Cong ty nharn dam bao rnuc can doi phu hO'PgiCl'arui ro vakiem scat rui ro.

Ban Tong Giarn doc xem xet va thong nhat cac chfnh sach quan ly nhCl'ngrui ro phat sinhtrong heat dong kinh doanh nhir tong hop dU'&iday.

26


THUYi=TMINH BAO CAO TAI CH[NH GIO'ANl~N DO (tiep theo)tat ngay 30 thang 6 narn 2016 va cho ky ke toan sau thang ket thuc cung ngay

23. CHiNH sACH QUAN LY ROI RO TAI CHiNH (tiep theo)

23.1 Rul ro thj tru1'Yng

Rui ro th! tnronq la rui ro ma gia tr] hop ly cua cac luong tien trong tU'ang lai cua mot cOngCl.Jtai chfnh se bien d¢ng do thay doi gia thi trU'6'ng.Rui ro tb] trU'6'ngbao QOmbon loai ruiro: rui ro lai suat, rui ro tien te, rui ro gia hang h6a va rui ro ve gia khac, chang han nhu ruiro ve gia co phan. COngCl,Jtai chfnh bj anh hU'&ngb&i rui ro thi trU'6'ngbao gom cac khoanvay va no, cac khoan tien glii co ky han, cac khoan dau tu ngfm han va dau tu chlingkhoan s~n sang de ban.

Khi trnh toan phan trch do nhay cam, Ban Tong Giam doc gia djnh r~ng bang can doi ketoan co lien quan den chling khoan no san sang de ban; d¢ nhay cam cua cac khoan rnuctrong bao cao ket qua hoat dong kinh doanh tU'ang ling la sv anh hU'&ngcua nhCrngthaydoi gia djnh ve rui ro th] trU'6'ngtuonq ling dl)'a tren cac tal san tai chfnh va no phai tra taichfnh narn giCrtQingay 30 thang 6 narn 2016 va ngay 31 thanq 12 narn 2015.

Rui ro tai su~t

Rui ro lai suat la rui ro ma gia tr] hop ly cua cac luong tien trong tU'ang lai cua mot cOngCl,.Itai chfnh se bien d¢ng do thay doi lai suat tb] trU'6'ng.Rui ro ve thay doi lai suat th] trU'6'ngcua Cong ty chu yeu lien quan den cac khoan phai thu khac, cac khoan tien glii co ky hanva cac khoan no pha! tra tai chfnh. NhCrngkhoan dau tu nay phan Ian la ng~n han va khOngdU'Q'Cnarn giCrv&i muc dlch dau ca.

COngty quan ly rui ro lai suat b~ng each theo doi chat che tlnh hlnh th] trU'6'ngc6 lien quande xac djnh chfnh sach lai suat hop ly c6 IQ'icho cac muc dfch quan ly gi6'i nan rui ro cuaCOngty.

Phan trch ve rnuc d¢ nhay cam v6'i lai suat khOngdU'Q'Cthirc hien cho ky ke toan ket thucnqay 30 thanq 06 nam 2016 do rmrc do rui ro lai suat cua COngty rat nh6.

Rui ro ngo~i t~

Rui ro ngoQite la rui ro ma gia trj hop ly hoac cac luong tien trong tU'ang lai cua mot cOngCl,Jtai chfnh se bien dong do thay doi ty gia hoi doai. Rui ro ve thay doi ty gia ngoQite cuaCong ty chu yeu lien quan den cac heat dong cua Cong ty khi doanh thu hoac chi phf c6goc tien te khac so v6'i dong tien ke toan cua COngty.

TQith6'i diem 30 thanq 06 nam 2016, Cong ty khOngc6 rui ro nqoai te.

Rui ro v~ gia c6 phit:u

Chling khoan von niern yet va chua niern yet do COngty narn giCrchlu anh hU'&ngcua rui rogia thj trU'6'ngphat sinh do tlnh trQng khOngchac chan ve gia tr] trong tU'ang lai cua cackhoan dau tU'chling khoan.

TQi nqay tap bao cao nay, gia tri hop ly cua chling khoan von niern yet la 44.335.825.600dong. sv tang (hoac giam) 20% cua chi so chling khoan niern yet c6 the lam tang (hoacgiam) mot tY le tU'ang ling tren doanh thu tli hoat dong dau tU'cua COngty, tuy thuoc vaorrurc do tronq yeu va keo dai cua sl)' suy giam, va tuy thuoc vao trc;ingthai narn giCrcuadanh rnuc doi voi nhCrngco phieu c6 anh hU'&ngdang ke t&i chi so cua thj trU'6'ng.

27


THUYi=T MINH BAO CAO TAI CH[NH GIO'A Nli=N DO (tiep theo)tai ngay 30 thanq 6 narn 2016 va cho ky ke toan sau thanq ket thuc cung ngay

23. CHiNH sACH QUAN LY ROI RO TAI CHiNH (tiep theo)}u:u123.2 Rut ro tin dt,mg

Rui ro tin dunq la rui ro ma doi tac se khong thuc hien cac n9hia vu cua mlnh theo quy dinhcua mot conq Cl) tai chfnh hoac hop dong khach hang dan den ton that ve tai chfnh. C6ng tyc6 rui ro tin dunq tli cac heat dong kinh doanh cua minh (chu yeu doi voi cac khoan phaithu khac hang) va tli heat dong tai chinh cua minh, bao gom ca tien glii nqan hang va caccong cl) tai chfnh khac.

·.1

Ph8i thu khach hang

Viec quan ly rui ro trn dl,Jng khach hang cua Cong ty dua tren cac chfnh sach, thu tuc va quytrinh kiem scat cua Cong ty c6 lien quan den viec quan ly rui ro tln dl)ng khach hang.

cac khoan phal thu khach hang chua tra thU'O'ng xuyen dU'Q'Ctheo dOi. cac phan tfch vekha nang tap dl)' phong duoc thuc hien tai ngay lap bao cao tren CO's& tling khach hangdoi voi cac khach hang ton. Tai ngay bao cao, cac khoan phai thu khach hang cua Cong tythuoc mot so IU'qng lon khach hang da dc;ingva c6 tai san bao dam doi (mg.

Ti~n gifi ngan hang

Cong ty chu yeu duy trl so dU' tien gui tc;iicac ngan hang lon tai Viet Nam. Rui ro trn dl)ng tliso du tien glii tai cac ngan hang dU'Q'cquan ly b&i bo phan ke toan va bo phan Phan trch vaDau tu chling khoan theo chinh sach cua Cong ty.

23.3 Rui ro thanh khoan

Rui ro thanh khoan la rui ro Cong ty g~p kh6 khan trong viec dap ling cac nghia Vl.Jtal chinhdo tlnh tranq thieu van. Rui ro thanh khoan cua Cong ty phat sinh chil yeu do khong tU'O'ngxling trong cac ky han cua tai san tai chfnh va cac khoan phai tra tai chinh.

Cong ty giam sat rui ro thanh khoan b~ng viec duy trl ty le tien mat va cac khoan tU'O'ngdU'O'ngtien & rnuc ma Ban Tong Giam doc cho la du de ho tro tai chinh cho cac heat dongkinh doanh cua Cong ty va de giam thieu anh hU'&ng cua nhCrng thay doi cac luong tien.

Thong tin thoi gian dao han cua no phai tra tai chfnh cua Cong ty dua tren cac gia tr! thanhtoan chua chiet khau theo hop dong nhu sau:

Don vi: a6ng Vi~tNamD~n3 TCP3-12

Kh6ng ky hsn thting th8ng namTCP1 - 5

T6ngc¢ng

Ngay 30 thang 6 nem2016Cac khoan phai tra, phainop ngc)n han khac 1.660.343.843 ----

1.660.343.843

1.660.343.843

- 1.660.343.843

Ngay 31 thang 12 nam2015Cac khoan phai tra, phainop ngc)n han khac 358.513.650 ----

358.513.650 ----358.513.650

358.513.650

23.4 Taisan dam bao

Cong ty khong phat sinh bat ky khoan vay va no ng~n han va khong su dunq bat ky tai sannao cua Cong ty nharn dam bao cho bat ky khoan vay va no ng~n han cua mot ben khacvao nqay 30 thang 6 narn 2016 va nqay 31thang12 narn 2015.

28

Cong ty TNHH Quan ly Quy SSITHUY~T MINH BAO CAO TAI CH[NH GIO'ANli=NDO (tiep theo)tal ngay 30 thang 6 narn 2016 va cho ky ke toan sau thanq ket thuc cung nqay

B09a-CTQ

Ngay 6 thanq 11 narn 2009, Bo Tai chinh da ban hanh Th6ng tLI' s6 210/2009/TT-BTChLI'6'ngdan ap d1,mgChulin rnuc Bao cao Tai chinh QuOcte ve trlnh bay bao cao tal chinhva thuyet minh th6ng tin dOivoi c6ng c1,1tai chinh ("Th6ng tu 210") c6 hieu ll,l'ccho cac narntai chinh b~t dau ter hoac sau ngay 01 thang 01 narn 2011. Th6ng tu 210 da dU'a ra cacdlnh nghia ve cOngCl,Jtai chinh, bao gom tal san tai chinh va no phai tra tai chinh, cOngCl,Jtai chinh phai sinh va c6ng c1,1v6n chu s& hCi'ucOngnhu quy dinh each thuc phan loai, trinhbay va thuyet minh cac loc;iic6ng c1,1nay.

Do ThOngtu 210 chi quy dinh viec trlnh bay bao cao tal chinh va thuyet minh thong tin dOiv&i cOngc1,1tai chfnh, cac khai nlem ouoi day theo ThOng tLI'21o chi ap d1,1ngdOiv&i vlectap Thuyet minh nay. cac khoan muc tai san, no phai tra va v6n chu s& hCi'ucua Cong tyvan OU'Q'Cghi nhan va hach toan theo cac quy djnh hien hanh cua cac Chuan mire ke toanViet Nam, Che do ke toan doanh nqhiep Viet Nam, cac chinh sach ke toan ap d1,1ngcho caccOngty quan ly quy dau tu chl1ng khoan dU'Q'Cquy dinh tal ThOngtU's6 125/2011/TT-BTCban hanh ngay 5 thang 9 narn 2011 cua Bo Tai chinh va tuan thu cac quy dinh c6 lien quanden viec l~p va trlnh bay bao cao tai chinh kem theo.

24. THUY!:T MINH BO SUNG THONG TIN Vi: TAI SAN TAI CHiNH VA NQ' PHAI TRA TAICHiNH THEO THONG TU' SO 210/2009/TT-BTC

Tai san tai chinh

Cac tai san tai chfnh cua C6ng ty theo pharn vi cua Th6ng tu so 210/2009/TT-BTC bao gomtien mat, cac khoan tien ~lii tc;iicac to chuc tln dunq, cac khoan chl1ng khoan thU'O'ngrnai,chl1ng khoan s~n sang de ban, cac khoan dau tLI'dai han khac, cac phai thu khach hang vaphai thu khac (kh6ng bao gom cac khoan l1ng truce cho khach hang va tarn l1ng cho canbo nhan vien). Theo Th6ng tu sO210/2009/TT-BTC, tai san tal chfnh dU'Q'Cphan loai moteach phu hop, cho rnuc dlch thuyet minh trong bao cao tai chfnh, thanh mot trong cac loc;iisau:

""' Tai san tei chfnh OU'Q'C ghi nh~n theo gia tr! hqp ly th6ng qua Bao cao ket qua noet aongkinh doanhLa mot tai san tai chinh th6a man mot trong cac dieu kien sau:a) Tai san tai chfnh dU'Q'Cphan loai vao nh6m narn giCi'de kinh doanh. Tai san tai

chfnh dU'Q'Cphan loai vao nh6m ChLrngkhoan narn giCi'de kinh doanh, neu:~ DLI'Q'Cmua hoac tao ra chu yeu cho rnuc dfch ban lc;ii/mua lc;iitrong thai gian ng~n;~ C6 bc!lngchl1ng ve viec kinh doanh c6ng Cl,Jd6 nhc!lmrnuc dlch thu IQ'ing~n han;

ho~c~ COngc1,1tai chfnh phai sinh (nqoai tnr cac c6ng c1,1tai chinh phai sinh dU'Q'Cxac

djnh la mot hop dong bao lanh tai chinh hoac mot cOngCl,Jph6ng ngCranri rohieu qua).

b) Tai thoi diem ghi nhan ban dau, C6ng ty xep tai san tai chlnh vao nh6m phan anhtheo gia tri hop ly th6ng qua Bao cao ket qua heat dong kinh doanh.

""' Cac knoer: a~u tu n!Jm giCfaen ngay aao hen

La cac tai san tai chfnh phi phai sinh voi cac khoan thanh toan c6 dinh hoac c6 the xacdinh va c6 ky cao han c6 dinh ma don vi c6 y dinh va c6 kha nang giCi'den nqay daohan, ngoc;iitru:a) Cac tai san tai chfnh ma tal thoi diem ghi nhan ban dau da dU'Q'Cxep vao nh6m ghi

nhan theo gia tri hop ly thOngqua Bao cao ket qua hoat dong kinh doanh;b) Cac tai san tai chfnh da dU'Q'Cxep vao nh6m s~n sang de ban;c) Cac tai san tai chinh th6a man dlnh nghia ve cac khoan cho vay va phai thu.

29


THUY~T MINH BAO CAO TAI CH[NH GIO'A Nl~N DO (tiep theo)tai ngay 30 thang 6 narn 2016 va cho ky ke toan sau thanq ket thuc cunq ngay

B09a-CTQ

Tai san ts! chinh (tiep theo)

~ Cec khoan ph8i thu:

La cac tai san tai chfnh phi phal sinh v&i cac khoan thanh toan co dinh hoac c6 the xacdinh va khong duoc niern yet tren th! trLI'6'ng, ngo<;iitru:

a) Cao khoan ma don vi c6 y dinh ban ngay hoac se ban trong tU'ang lai gan dU'Q'Cphan loai la tai san narn giCPvl rnuc dlch kinh doanh va cOng nhu cac loai ma t<;iithaidiem ghi nhan ban dau dU'Q'Cdon Vi xep vao nh6m ghi nhan theo gia tri hop ly thongqua Bao cao ket qua heat dong kinh doanh;

b) Cac khoan dU'Q'Cdon vi xep vao nh6m s~n sang de ban tal th6'i diem ghi nhan bandau; hoac

c) Cac khoan ma ngU'6'i narn giCPc6 the khong thu hoi duoc phan ton gia tr! dau tLI'bandau, khong phal do suy giam chat IU'Q'ngtin dvng va dU'Q'Cphan loai vao nh6m s~nsang de ban.

~ Tai san san sang <J~ban:

La cac tai san tal chfnh phi phai sinh duo'c xac d!nh la s~n sang de ban hoac khongduoc phan loai la:a) cac khoan cho vay va cac khoan phai thu;b) cac khoan dau tu giCPden nqay dao han:c) cac tai san tai chfnh ghi nMn theo gia tr! hop ly thong qua bao cao ket qua hoat

dong kinh doanh.

24. THUY!:T MINH BO SUNG THONG TIN V~ TAI SAN TAI CHiNH VA NQ' PHAI TRA TAICHiNH THEO THONG TU' so 210/2009/TT-BTC (tiep theo)

N<;Yphai tra tai chinh

NO'phai tra tai chfnh cua Cong ty theo pharn vi cua Thong tu so 210/2009/TT-BTC bao gomcac khoan pha! tra ngll'6'i ban va cac khoan pha! tra khac.

Theo Thong tu so 210/2009/TT-BTC, no ph8i tra tai chfnh, cho rnuc dlch thuyet minh trongbao cao tai chfnh, dU'Q'Cphan loai mot each phu hop thanh:

~ Cec no ph8i tra tai chfnh <JU'qcghi nh~n th6ng qua Mo cao k6t qua hoet <J¢ngkinh doanh

La mot khoan no phai tra tai chfnh thoa man mot trong cac dieu kien sau:

NO' phai tra tai chfnh dU'Q'Cphan loai vao nh6m narn giCPde kinh doanh. NO' phai tratai chfnh dU'Q'Cphan loai vao nh6m chLl'ng khoan narn giQ>de kinh doanh. neu:

./ DU'Q'Cmua hoac tao ra chu yeu cho rnuc dlch ban l~i/ mua lai trong thoi gianng~n;

./ C6 b~ng chLl'ng ve viec kinh doanh cong Cl,Jdo nharn rnuc dfch thu IQ'ing~n han;hoac

./ Cong cv tai chfnh phai sinh (ngo~i trli' cac cong cu tal chfnh phai sinh dLI'Q'Cxac d!nhla mot hop dong bao lanh tai chfnh hoac mot cong Cl,Jph6ng ngli'a rui ro hieu qua).

b) Tai thoi diem ghi nhan ban dau, don vi xep no phai tra tai chfnh vao nh6m phan anhthee gia tr! hO'Ply thong qua Bao cao ket qua hoat dong kinh doanh.

a)

~ Cec khoan noph8i tra tei chinh awe xac <Jinhtheo gia tri phan b6

Cac khoan no phai tra tai chfnh khonq dU'Q'Cphan loai vao nh6m dU'Q'Cghi nhan thongqua bao cao ket qua hoat dong kinh doanh se dU'Q'Cphan loai vao nh6m cac khoan nophai tra tai chfnh duoc xac dinh thee gia tr! phan bo.

30


ruuvsr MINH BAO CAO TAI CHINH GIO'A Nli;N DO (tiep theo)tai ngay 30 tMng 6 nam 2016 va cho ky ke toan sau tMng ket thuc cunq nqay

24. rauvsr MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NQ' PHAI TRA TAICHINH THEO THONG TU' so 210/2009/TT-BTC (tiep theo)

Bu tro cac tai san va n9' phai tra tai chinh

~7iRACERi

Cac tai san tai chinh va no phai tra tai chinh dU'Q'Cbu tnr va gia tr! thuan se dU'Q'Ctrlnh baytren bang can doi ke toan neu, va chi neu, Cong ty c6 quyen hop phap thuc hlen vi$c bu tnrcac gia tr! da dU'Q'Cghi nhan nay va c6 y dinh bu trli tren ca s& thuan, hoac thu dU'Q'Ccac taisan va thanh toan no phai tra dong thci.

Xac djnh gia trt h9'P ly cue cong C(.J tai chinh

Cong ty slti d1,mgphuonp phap va gia dinh sau day de uoc tinh gia tr! hO'Ply:

-.. Gia tr! hop ly cua tien mat va tien gltii ngiln nan, cac khoan phai thu khach hang, cackhoan phai tra ngU'&i ban va no phai tra ngiin han khac tuonq dU'ang voi gia tr! ghi socua cua cac khoan rnuc nay do nhCmg cong c1,1nay c6 ky han ngiin;

-.. Gia tr! hop ly cua cac khoan phai thu dU'Q'CCong ty danh gia dua tren cac thong tin nhutinh hlnh th! tm&ng va kha nang tra no vay cua tling khach hang. Tren ca so danh gianay, Cong ty uoc tinh di)' phonq cho phan khong thu hoi duoc theo di)' trnh cua cackhoan phai thu nay. Tai ngay 30 thanq 6 narn 2016, gia tr! ghi so cua cac khoan phaithu sau khi tnr di di)' phong khonq khac biet dang ke v&i gia tr! hop ly;

-.. Gia tr! hop ly cua chunq khoan niern yet dU'Q'Cxac dinh dua tren gia conq bo, neu c6,tren cac th! trU'6'ng c6 giao djch:

-.. Cac khoan rnuc khac dU'Q'Ctrinh bay theo gia tri ghi so do khong c6 du thong tin de xacdinh dU'Q'Cgia tri hop ly.

31

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THUY~T MINH BAO CAO TAI CHINH GIO'A Nli;N BO (tiep theo)tai ngay 30 tMng 6 narn 2016 va cho ky ke toan sau tMng ket thuc cunq nqay

B09a-CTQ

'''l>.6~

\cAc CAM Ki:T VA cAc KHOAN NQ'Tl~M TANG

Cam ktJt tnu« host <Jong

Cong ty hien dang thue van phong theo cac hop dong thue heat d¢ng. Vao ngay 30 tMng 6narn 2016, cac khoan tien thue phai tra trong tU'ang lai theo hop dong thue heat dong dU'qctrinh bay nhu sau:

26.

Ngay 30 thang 6nam 2016

VND

Ben 1 narnTCP1 den 5 narnTren 5 narn

896.610.000

Ngay 31 thang 12nsm 2015

VND

1.793.220.000

cac khoan tien thue cam ket uoc tfnh tai ngay 30 thang 6 nam 2016 dU'Q'Cxac dinh tren cas& gia thue tren hop dong hieu ll,J'cvao ngay 30 tMng 6 narn 2016.

27. HO~T DQNG QUAN LY QUY VA QUAN LY DANH MVC DAU TU'

Hoat d¢ng quan ly quyTong so quy heat d¢ng quan lyTong so von cua cac quy dang thuc hien quan lySo IU'qng quy tap trong kySo IU'qng quy d6ng trong kyPhi quan ly quy trong ky (1)Phi phat hanh va mua lc;iichli'ng chi quy mo (2)

Hoat d¢ng quan ly danh rnuc d~u tU'Tong so hop dong da ky con hieu ll,J'Cthuc hienso hop dong ky trong kySo hop dong thanh ly trong kyN¢i dung dich vu:- Quan ly danh muc allu tu c6 /qi tire t6i thieu cho ngU'&iuy thee

allu urQuan 19danh muc allu tir c6 phi quan 19va phi thU'&ngchoC6ng ty

Phi thu duoc tli heat d¢ng quan ly danh muc trong ky ca dl! thu vathuc thu (3)

T6ng phi quan ly thu dU'Q'Ctll>hoat d¢ng quan ly ((1)+(2)+(3))

34

Gia tr;

3594. 536. 769. 300

2.089.046.867101.394.619

2334

22.484.864.876

22.484.864.876

24.675.306.362


THUYi=T MINH BAO CAO TAI CHINH GIO'A Nli=N DO (tiep theo)tai ngay 30 thanq 6 narn 2016 va cho ky ke toan sau thanq ket thuc cunq nqay

B09a-CTQ

28. MQT SO CHI TIEU DANH GIA KHAI QUAT THV'C TR~NG TAI CHiNH GllrA NIEN DQ )VA Kl!T QUA HO~T DQNG KINH DOANH GllrA NIEN DQ CUA CONG TY

Ngay 30 Ngay 31thang 6 thang 12

Chi tieu Dan vi tfnh nsm 2016 nem 2015

BO tri CO' du tal sanTai san dai hc;in/Tong tal san % 1,11 0,58Tai san ng~n han/ Tong tai san % 98,89 99,42

Khc\ nang thanh toanTY 1$no phai tra tren tong tai san(NQ'ph8i tral T6ng tei sen) % 9,04 8,47Kha nang thanh toan hi$n_hanh

Lan(Tai san /U'Ua(Jngl NQ'ngan hen) 10,94 11,74Kha nang thanh toan nhanh(Tai sen IU'ua(Jng - Hang t6n kho)I NQ'ng~n hen Lan 10,94 11,74Kha nang thanh toan b~ng tien(TitJn va cac khoan tU'ang aU'O'ngtitJnl NQ'ng~nhen) Lan 5,46 7,95

Ty suAt IQ'inhufn )TY suat IQ'inhuan tren doanh thu % 56,97 56,03TY suat IQ'inhuan tren van )(LQ'inhu~n sau thui§/ T6ng tei sen) % 37,16 51,34TY suat IQ'inhuan tren van cnu s& hCPu(LQ'i tmuen sau thu~/ V6n ctus s& niru) % 40,85 56,09

29. cAc SV' KleN PHAT SINH SAU NGAY Kl!T THUC KY Kl! TOAN GllrA NIEN DQ

KhOng c6 cac su' ki$n nae khac phat sinh sau ngay ket thuc ky ke toan giCPanien a¢ c6 anhhU'&ng tronq yeu hoac c6 the gay anh hU'&ng trong yeu aen heat a¢ng cua COng ty va ket quaheat a¢ng kinh doanh cua Cong ty trong cac ky sau ngay ket thuc ky ke toan giCPanien a¢ yeucau phai trinh bay trong bao cao tai chinh giCPanien a¢.

Ba Mai Huyen NgocKetoan

NgU'&i l~p bi~u NgU'&i phe duy~t

Ha N¢i, Vi$t Nam

Ngay 12 thanq 8 nam 2016

(*): Ke toan TrU'&ng trunq ten voi Chu tich COng ty.

35

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Cong ty TNHHQuan ly Quy SSI · Cong ty TNHH Quan ly Quy SSI Ml,JC LIJC. NHA:HG 1 "11~M; & \:l N: HA I EM Trang Thong tin chung Bao cao cua Ban Tong Giarn doc 2 Bao cao scat xetbaa