CONG TY CO PHAN CHUNG KHOAN ME KONG S6 61 Ng5 Thai Thjnh 2, D6ng Da, Ha NQi

Di~n tho~i : 04.39386622 Fax: 04-39393150

~MekongseCLIrities

BAo cAo TAl CHINH ,

QUY 1/2013

Hit N<)i, 04/2013

10~·

~'S'/Jj~'i I

M~u so B01·CTCK

SANG CAN 861 KE loAN QuY.1 nam 2013

Chi tieu

TAl SAN

A- TAl SAN NGAN HAN ..

I. Ti~n va cae khoan tu'O'ng oU'O'ng ti~n

1. Tien

2. Cac khoim tU'O'ng oU'q'ng tien

II. Cae khoan o~u tU' ~ai ehinh ng~n h~n

1. 8tlU tU' ngtm h,;m -

2. Du' ph6ng giam gia oau tu' ngan h~n

III. Cae khoan phai thu ng~n h~~

1. Phai thu khach hang

2. Tra tmoc cho ngu'oi ban

5 Cac khoan phai thu khac

6. Du' ph6ng phai thu ngan h,;ln kh6 d6i

V.Tai san ng~n h~n khae

1. Chi phi tra trU'oc ngan hc;ln

2. Thue GTGT du'O'c khau Inf

3 Thue va cac khoan khac phai thu Nh3 nU'oc

4 Giao dich mua ban I~i Trai phieu Chinh phu

5 rai san ngan h~n khac

B. TAl SAN DAI HAN

I. Cae khoan phai thu dai h~n

1. Phai thu dai hi;ln cua khach hang

2. Von kinh doanh 0 dO'n vi trl)'C thu(>c

3 Phai thu dai hc;m noi bO

4 Phai thu dai hi;ln khac

5 Du' ph6ng CaG khoan phai thu dai hi;ln kh6 d6i

II.Tai san co oinh

1. Tai san co oinh hCl'u hinh

.. Nguyen gia ,

.. Gia tri hao m6n lOy ke

3. Tai san co olnh vo hinh

.. Nguyen gia

.. Gia tri hao m6n lOy ke

IV, Cae khoan o~u tU' tai ehinh dai h~n

3. f)~u tU' ehli'ng khoan dai h~n

.. Chung khoan san sang de ban

.. Chu'ng khoan nam gilt' den ngay dao h~n

V. Tai san dai h~n khae

3 TiEln nop Quy hi) trQ' thanh toan

4 rai san dai h~n khac

-

--. ~.

...

Ma chi tieu

100

110

111

112 .. 120 -121

129

130

131

132

138

139

150

151

152

154

157

158

200

210

211

212

213

218

219

220

221

222

223

227

228

229

250

253

254

255

260

263

268

So euo; ky

-60,083,685,022

23,185,349,080

23,185,349,080

.. -

139,031,460-2,399,964,858..

(2,260,933,398)

35,552,752,899

110,000,000

2,500,000,000

34,908,995,028

(1,966,242,129)

1,206,551,583

773,745,709

..

..

..

432,805,874

3,869,116,325

-..

..

..

..

..

1,931,303,616

56,700,833

5,327,526,623

(5,270,825,790)

1,874,602,783

7,583,349,499

(5,708,746,716)

--..

..

1,937,812,709

1,920,487,709

17,325,000

TONG CQNG TAl SAN(270=1 00+200) 270 63,952,801,347

So o~u nam

-59,387,347,021

22,992,581,741

22.992.58~

0' 139,64 ,f¥ I -

2,399,96 158 I C

12.260.32i 35,766,967, ~O'

700,000,00'''- '

2,500,000,000

34,533,209,922

(1,966,242,129)

488,153,299

55,347,425

..

..

432,805,874

4,161,676,695

-..

..

..

..

..

2,266,032,944

107,044,932

5,327,526,623

(5,220,481,691 )

2,158,988,012 ,

7,583,349,499

(5,424,361,487)

-.­..

..

1,895,643,751

1,878,318,751

17,325,000

63,549,023,716

Mau so !;jUl-\" I \.,1\

BANG CAN 061 KE ToAN Quy I nam 2013

6,000,850,002

6,988,361,055

6,988,361,055

6,000,850,002 I

- -

1,097,384,141 1,144,023,281

625,000,000 -

NGUON V6N So euoi ky So d~u nam

A. NO' PHAI TRA 300- - .... --~

I. N9' ng~n h<;ln 310

1. Vay va nO' ngan h<;l.n 311

2. Phai tra ngU'6'i ban 312

3 NgU'6'i mua tra tien trU'6'c 313

4. Thue va cac khoan phai nop Nha nU'6'c 314

5. Phai tra ngU'6'i lao dong ,

315-6. Chi phi phai tra 316- -7. Phai tra noi bo 317-8. Cac khoan phai tra, phai nop n[a~ h<;ln khac 319

9 Phai tra hO<;lt dOng giao dich chlfng khoari 320 -10. Phai tra ho co tll'C, goc va lai trai phieu 321 -

11. Phai tra to ChlfC phat hanh chlfng khoan 322 - -- -12. Quy khen thU'ang, phuc 100i 323 - -

13. Giao dich mua ban l<;Ii trai phieu Chinh phu 327 - -114 Doanh thu chu'a thl,J'c hi$n ngan h<;ln 328 -

15 Dl,J' ph6ng phai tra ngan h<;ln 329 - -

II. N9' dai h<;ln 330 - .

1. Phai tra dai h<;ln ngU'6'i ban 331 - .

2. Phai tra dai h<;ln noi bo 332 - -

3 Phai tra dai h<;ln khac 333 - -

4. Vay va nO' dai h<;ln 334 - -5 Thue thu nhap hoan l<;Ii phai tra 335 - -6 DI,J' ph6ng trO' cap mat vi$c lam 336 - -

7 DI,J' ph6ng phai tra dai h<;ln 337 -

8. Doanh thu chU'a thl,J'c hi$n dai h,;ln 338 r

- -

9. Quy phat trien khoa hQc cong ngh$ 339 -

10 DI,J' ph6ng boi thU'6'ng thi$t h<;li cho nha dtlU tU' 359 - -

B.VON CHU sa HO'U 400 56,964,440,292 57,548,173,714

I. Von ehu sO> hCl'u 410 56,964,440,292 57,548,173,714, 1. Von dau tU' cua chu sa hCi'u 411 100,000,000,000 100,000,000,000

2. Thang du' von co ph an 412 - -

3. Von khac cua chu sa hCi'u 413 -

4 Co phieu quy 414 - -5 Chenh I$ch danh gia 1<;Ii tai san 415 - -

6 Chenh I$ch ty gia hoi doai 416 - -

7 Quy dau tU' phat trien 417 - -8. Quy dl,J' ph6ng tai chinh 418 1,321,976,000 1,321,976,000

-~ -

9. Quy khac thuoc von chu sa hCi'u 419 - -10. LO'i nhuan sau thue 'chU'a phan phoi 420 (44,357,535,708) (43,773,802,286)

C LO'I iCH c6 DONG THIEU s6 439 - -

TONG CQNG NGUON V6N 440 63,952,801,347 63,549,023,716 .

~1,122,687,4761,130,594,623 C' . .~ ....... ,

238,188,771 255,906,830 Ty 'N627,872,000 252,968,000-

, OAI- -~ -~

305,574,200, . ;

IG364,668,840 /.

_/\~:2,919,690,215·2,904,652,680- \'~'-:;?'-

Mau s6 S01-CTCK

SANG CAN D61 KE ToAN

.. Quy I nam 2013

cAc CHi TIEU NGOAI SANG

6. Chll'ng khoan lU'u ky

6.1. Chll'ng khoan giao djch

006

007

-22,422,121,300 I

22,323,901,100

-

24,900,405,400

23,249,450,400

61.2. Chung khoan g;ao djch cUa khach ,hang trong nU'CYc 009 12,662,278,300 15.715,876.900

6.13 Chung khoan giao d!ch cua khach hang nU'cyc ngoai 010

6.2. Chll'ng k~oan t~m n£1l1'ng giao djch 012

6.22 Chung khoan t<;lm ngung giao dich cua khach hang trang nU'cyc 014

" -_.~

6.5. Chll'ng khoan chOo thanh toan 027

6.5.2. Chung khoan ch& thanh toan cua khach hang trong nU'&c 029

6.6. ChlJ'ng khoan pho~1J t6a chOo rut 032 - -

6.7. Chll'ng khoan chOo giao dich 037 6 ~ 1 Chung khoan ch& gi~o_dich cua thilnh vi en lU'u ky

- ­038

672 Chung khoan ch& giao dich cua khach hang trong nuCYc 039

673 Chung khoan chCY giao dich cua khach hang nu'CYc ngoai 040

674 Chung khoan ch& giao dich cua to chuc khac ,041

--

9,661,622,800

-

-

63,206,000

63,206.000

-35,014,200

-

35,014,200

-

-

7,533,573,500

-

105,804,000

105,804,000

-1,545,151,000

-

1,545,151,000

-

-

\

;'\\ .,

/l'

Q,. K~ toan trU'Q>ng

~ Ph~m Tri Thanh

BAo cAo KET QuA KINH DOANH

Quy 1 nam 2013

Mil Chi tielJ chi

tieu

1. Doanh thu 01 Trong d6:

Quyl Luy k~ tll' d~u nam d~n cubi quy nay

Nam nay Nam tm<Yc Nam nay Nam trU'<Yc 175,161,873 252,727,964 175,161,873 252,727,964

- - - -

- Doanh thu hOat dong moi gi<Yi chCrng khoan 011 - Do~nh thu hOat dong d~lU tU' chCrng khoan, i

gop von ' 01.2 - Doanh thu bao lanh pMt hanh chCrng

khoan 013

130,905,059 143,546,175 130.905.059 143546,175

- - -

- - -

- Doanh thu dai Iy phat hanh chCrng khoan 01A - Doanh thu hoat dong tU' v~n- - 015 - Doanh thu lU'u ky chCr~g khoan 016 - Doanh thu hoat dong uy thac dau gia 017 - Doanh thu cho thue sCI' dl,mg tal san 018 - Doanh thu khac 019

2. Cac khoan giam trCf doanh thu 02 3. Ooanh thu thuan ve hO'.lt d(>ng kinh doanh 10 4. Chi phi hoQt dong kinh doanh 11 5. L9'i nhu~n g(>p cua hO'.lt d(>ng kinh doanh 20 6 Chi phi quan Iy doanh nghieP 25 7. L9'i nhu~n thuan tll' hO'.lt d(>ng kinh doanh 30 8, Thu nh<;lp khac 31 9 Chi phi khac 32 10. L9'j nhu~n khac 40 11. Tong 19'i nhu~n ke toan tm<Yc thue 50 12 Chi phi thue TNDN hien hanh 5'1 13 Chi phi thue TNDN hoan IQi 52 14. L9'i nhu~n sau thlJe thu nh~p doanh nghi~p 60

- - - ... - - -

- - -- - - -

-"'. - -­ -- - - -

44,256,814 109,181,789 44,256,814 109,181,789 - - - -

175,161,873 252,727,964 175,161,873 252,727,964

632,589,157 3,523,891,960 632,589,157 3,523.891,960

(457,427,284) (3,271,163,996) (457,427,284) (3,271,163,996)

126,J06,138 495.265,574 126,J06,138 495,265574

(583,733,422) (3,766,429,570) (583,733,422) (3,766,429,570)

214.408,021 214,408.021 (214,408,021 ) .. (214,408,021 )

(583,733,422) (3,980,837,591 ) (583,733,422) (3,980,837,591 ) - - -

- - - -

(583,733,422) (3,980,837,591 ) (583,733,422) (3,980,837,591 )

14.1 LO'I nhu<;ln sau thue cua co dong thieu s6 61 142 LQ'I nhu<;ln sau thue cua co dong cong ty m~ ,62 15. Lai CO' ban tren co phieu(*)

170

- - - -

- - -- - - -

.-.::::~

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BAa cAo LU'U CHUYEN TII~N T~

Quy II nam 2013

.~ .1 Mil chi· LOy k~ tll' d~u nam d~n cuoi quy nayChi tieu 1 tiEW

Nam nay Nam tnv<Yc

I. Lll'u chuyem Win tll' hO<;lt d(>ng kinh doanh 1

-1. L<;ri nhu$n trU'cyc thue 01 (583,733,422) I 3,980,837,591 I

2. Dieu chlnh cho cac khoan 335,342,056 1,476,861,874 - Khau hao TSCD 02 334,729,328 I 1,039,267.745 - Cac khoan dv phong

. -383,578,40003 612.728

- Lai, 10 chenh I$ch ty gia hoi doai chU'a thvc hien 04 -- Lai, 10 tLl' hOat dong dau tU' 05 - Chi phi lai vay . 06 54,015,729

3. LQ'i nhu~n tll' hO'ilt d(>ng kinh doanh trll'<Yc thay doi von Ill'u d(>ng 08 (248,391,366) 5,457,699,465 - Tang giam cac khoan phai thu 09 (172.045936) (2,119825,407) - Tang, giam hang t6n kho 10 - Tang, giam CaG khoan-phai ira (Kh6ng ke l13i vay phai tra, thue thu nh$p doanh nghieP phai nap)

1

11 224,806,357 (2,288,629,861 )1 - Tang, giam chi phi tra trU'cyc 12 388,398,284 (141,540,035),-- Tien lai vay da tra 13 (54015,729) - Thue lhu nh$p daanh nghleP da nop 14 - Tien thu khac tll' hoat dong kinh doanh

-­15

- .Tien chi khac cha hO\lt dong kinh doanh 16 Lu'u chuyen tien thuan tll' hO'ilt d(>ng kinh doanh 20 192,767,339 853,688,433 II. Lll'u chuyen tien tll' hO'ilt d(>ng dau tll' -1.Tien chi de mua sam, xay dvng TSCD va cac tai san dai h\ln khac 21 -2.Tien thu Ill' thanh Iy, nhu'O'ng ban TSCD va cac tai san dai h\ln khac 22 -3.Tien chi cho vay, mua cac cong CI,J nO' cua dan vi khac 23 - -

4 Tien thu hoi cha vay, ban I\li cac cong CI,J no' cua dO'n vi khac 24 -5Tien chi dau tU' gop von vaa dO'n vi khac 25 6.Tien thu hoi dau tu' gop von VaG dan vi khac 26 -

7 Tien lhu lai cho vay co tu'c va l<;ri nhu3n du'O'c chia 27 (956,512,000) Lll'u chuyen tien thuan tll' hO'ilt d(>ng dau tll' 30 - (956,512,000) III. Lll'u chuyen tien tll'ha'ilt d(>ng tai chinh (194,859,088) 1T,en thu tll' phat hanh co phieu, nh$n von gop cva chu 50- hu'u 31 - -

2,Tlen chi tra von gop cho cac chu 50- hu'u, mua lai co phieu cua daanh nghiep da phat hilnh 32 . 3.Tien vay ngan h\ln, dai h\ln nh3n du'<;rc 33 5,075,696,745 4.Tlen chi tra n<;r gal< vay 34 r (5,270,555,833) '5 Tien chi tra n<;r thue tai chinh 35 - -

6 Co tLPc, 100i nhu$n da tra cho chu so' hu'u 36 -Lll'u chuyen tien thuan tll' hO'ilt d(>ng tai chinch 40 - (194,859,088) Lll'lI chllyen tien thuan trong ky (50 = 20+30+40) 50 192,767,339 (297,682,655) Tien va tu'o'ng dU'O'ng tien dau ky

1

,60 22,992,581,741 7,323,491,486 Anh Iwo-ng cua thay doi ty gia hal doai quy doi nga<;li t$ 61 Tien va tll'O'ng dll'O'ng tien cuoi ky (70 = 50+60+61) 70 23,185,349,080 7,025,808,831

-QK~ toan trll'<Yng

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~uy I (IUIII .:...v 1-1U!(\ Gill: 0 I 1 IHII I n!llll L, 1-. 1 n!llll '.luang, V. uong ua - I-Ja NQI

THUYET MINH BAa cAo TAl CHINA .~

Quy I nam 2013

DAc DIEM HO~T DQNG CUA CONG TV

Hinh tht'rc SO' hu'u v6n

Cong ty C6 ph~n Chu'ng k'hoan Me Kong la eong ty co phtln ouVe lhanh 1;\1) l<.li j·\il NQi, Vi~l Num, hOyt dong kinh doanh · c .r/!;6~"trong Hnh v\le ehlrng khoan. ,'0

I,. C , V6n oi0u I~ ella Cong ty: 100,000.000,000 VND (Mot tram ty o6ng),

.~~ Tr\l s6 ehinh ella C6ng ry t?i: 61 Thai Thjnh 2, Phuong Thjnh Quang, Qu~n D6ng Da, Hit NQi

LTnh V\lT I\inh doanh

Unh v\re kinh doanh ella Cong ty la: ehlrng khoan.

Ngl'wh ngh~ Idnh uoanh

C6ng ty C6 Ph,1n Chlrng Khm\n Me Kong la mot eong ty e6 ph,\n oUQ'e thilnh I~p tyi Vi~t Naill thea Gi5y phep thanh I~p vil

hO\1t dong kinh doanh s6 IO/UBCK-GP ngay 18/02/2003 do do Uy ban Chu'ng khoan Nha nUCre dp, HOyt oong ehinh clla

eong ty baa g6m:

M6i gi6i chlrng khoan;

Tu vAn tili ehinh va dAu tu' ehlrng khoan;

Dich V\l Iuu ky ehlrng khoan

CHf: DQ VA cHiNH SACH KE TOAN AP DljNG T~I CONG TV

K)' I\i\ toan, oO'n vi ti~n t~ suo d\lng trong I\~ toan

Ky kG to:lIl nam eua Cong ty b6t oAu til' ngay 0 I/O I va k~t thue VilO ngay 3 1 112 hilng n[lI11.

Don vi ti0n t~ su d\lIlg trong ghi ehep k~ to<\n lil d6ng Vi~t Naill (VND)

Chll~n l1I\rc va Ch~ (1<) I\~ toan ~\p d\Jng

eM 11(J kJ loan lip clung

Cong ty ap d\lng Ch@ 00 K@ loan doanh nghi~p ban hilnh theo Quy~t dinh s6 15120061QD-BTC ng,iy 20 thang 03 nam 2006

ella B(> truo'ng B(> Hi ehrnh va Thong tu 56 9512008!TT-BTC ng,iy 24 thang 10 ni'lI11 2008 eim B(> Hi chinh v0 vi~c Huo'ng

d§n k@ loan ap d\lng d6i veri Cong ty Chlrng Khoan

Tuyen bel vJ vi¢c IlIiinlhli Chluin nwc ki loan vii ChJ do kri /Oan

C6ng ty oa ap d\lng cae Chu~n nwe k@ toan Vi~t Naill va eae van ban hLro'ng dan Chll<1n nl\fe do Nha IllfaC oa ban hunh, Cae

baa e,\o tai chinh OlfQ'C I~p va lrinh bity thea oung IllQi qlly dinh eua tirng chll{ln 11l\l'e, th6ng lu hlll'mg d8n th\l'c hi¢n ehll'ln

Ill\le va Ch~ 00 k@ loan hi~n hanh.

\..-VlliS ly ellJ U\lllg 1111111 lllue Kt: lOan [ren may VI tlOll,

Nguyen t~c ghi nh~n ti€n va cac khoan tu'o'ng au'o'ng ti€n ~ .

Ti€n va eae khO,)ll tlJ'O'ng duo'ng ti~n baa g6m ti~n m~t t?i qu·y. ti€n gCl'i Ilgall hang. cac khoan d§u tu' ng~n Iwn cO' lho'i gian dc\o h?n khong qua bn thc\ng, cO' tinh thanh khoan cao, cO' khi! nang chuy~n (16i d~ dang thanh C{le IU'9'ng ti~n xac dinh va khong cO' nhi~u rlli 1'0,

Nguyen t~c ghi cac khoan phai thu

Cae khoan phai thu dUQc trinh bay tren baa cao tai chinh thea gia tri ghi s6 cung v6i dl,l' phong oUQ'c I~p cho cac khmin nQ' phai thu kilO' doi,

Dl,l' phong IlQ ph,li thu kh6 doi dUQe trlch I~p eho cae khoan phai thu da quc\ h0n thanh toan tll' ba thang lro len. ho\ic eae khoc)n thu Illil dun vi nQ' kh6 CO' khi! nang thanh toan do bj thanh I)" pha san hay eue kh6 khan tuung tl,l'.

~

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r\~

~

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Nguyf'n t~c ghi nh~n hilng tbn kho

Hang t6n kho dUQ'e tinh thea gia g6c. Truong hQ'p gia tri (hu~n CO' th~ th\l'c hi~n duQ'c th~p hun gi,) g6c thi phai tinh thea gia tr thu~n eO' the thl,l'e hi~n dUQ'C, Gia g6c hang tbn kho baa g61ll chi phi Illua, chi phi che bi~n v,l cac chi phi lien quan tr\lc ti p khac

(li,) trj h<'lng t6n kho duQ'c xac dinh thea phu'0'ng phap binh quan gia quy~n,

Hang tbn kho dU'Qc h(ICh to,in thea phu'o'ng phap ke khai thu'cl'Ilg xuyen,

DV phong gi,lm gia hc\ng t6n kho du'9'c I~p vao thoi diem cu5i nam gic\ tri thu5n CO' the th\lC hi~n dUQ'e cua chung,

1<'1 s5 chenh I~ch giO'a gia g5c CLla hang t6n kho Ion hun

Nguyf'J.1 tftc ghi nh~n va khfJu hao tai, san c6 ajnh

Hi san c5 djnh hOu h)lnh, t<'li san c5 dinh vo hlnh dUQc ghi nh~n thea gi{l g6c, Trong qua trinh SLr dl,lIlg, tai san c5 dinh hO'u hinh. lai s,in c5 djnh vo hinh dUQ'c ghi nh~n thea nguyen gia, hao Illllll luy ke va gia trj con 1,li,

I<h~u hao du'Q'c trich thea phuo'ng phap ouong 1118ng, Thai gian khAu hao dLfQC 11'6c tinh nhll' sau:

M{IY IllOC, thi~t bi

Til iet bi van phong I)huong ti9n v~n [,)i

rh,ln n1(~m may tln'l1

Nguyen t~c ghi nh~n chu'ng khoan a~u tu'

04 - 05

04 - 05

06

04 - 15

nam

nam

nam

nam

Cherng khotlll dbu tu dUQc ghi nh~n thea gia g5c, C6 tuc va trai t{I'C nh~n cl1I'9c trong nalll duvc ghi nh~n giam gia v6n chLrng khoan,

C6ng ly ap d\lIlg phu'O'ng phap binh quan gin quy~n

tinh gia v5n tr{li phi~u b{1I1 ra, di d(JIlg de tinh gia v5n cc) phieu ban ra vil pllll'O'ng phap dinh danh d~

DV phclng gi<llll gia d6i v6'i chu'ng khoan d~u tu duQ'c I~p vao tho'i diem cu5i k)/ ke lOan lil s6 chenh I~ch giO'a gic'1 g6c eLla chung kho{tn dtlll tu dll'Q'c h(lch toan tren s6 ke loc\n 16n hon gi{ltl'i thi ll'uo'ng ella chLlng l(li lh6i c1i0m 1(lp d\1' phong, '­

Nguyen t~c ghi nh~n cac khoan a~u tu' tai chfnh

Cac khoan dbu tll' tai chlnh !(li thoi diem baa cao, n@u:

C6 thai h~n thLJ h6i vfln dU'ai I nam ho~c trong I chu ky kinh doanh ouoc phan lo~i la tai san ng~n han;. C6 thai h~n thu h6i vfln tren I nam ho~c hon I chu ky.kinh doanh ouvc phiin 10\li la tili san d,)i h\ln.

Phu'o'ng phap I~p dlr phong giiim gia dfiu tu' ng~n hl,ln, dai hl,ln

0\1 phong giam gia d§u tu duO'c I p vao thcri di~m cuoi nam la 56 chenh I~eh giila gia goc cLla cnc khoan d~u llr dIrge h~ch

tonn tn~n so k~ toan Ion hon gia tr Ihi twang cua chung t~i thai di~m I?p d\l' phong.

Nguyen tfle ghi Ilh~1l va phan b6 clJi, phi tra tmoc

Cnc chi phi tra tmoc chi lien quan d€n chi phi san xu§t kinh doanh nam tai chrnh hi~n t~i du-gc ghi nh?n la chi phi tra tru6c

ng5n h~n va dUQc tinh vaochi phi san xu§t kinh doanh trang nam tai chinh.

Cac chi phi sau day da phM sinh lrong nam tai chinh nhung duqc h<:lch toan vao chi phi tra tmoc dai h<:ln d~ phan bo dbn vao

k~t qua hO<:lt dong kinh doanh trong nhi~u nall'L

Chi phi tl1<)nh 1~IP doanh nghi~p

Chi phi lrang thi~l bi noi th~t c6 gia tl'j Ion

Chi phi in phi~u I~nh mua ban

Cong C\J d\Jng q.J XLH11 dung c6 gia tri 16n;

Vi~c linh va ph,ln bo ehi phi tra tru6c dai h~n vao chi phi san xu§t kinh doanh tLrng k5 h0ch to,)n du~)'c can cLr vao tinh chdl,

mLlc do ILmg I00i chi phi d~ chon plmong phap va tieu thLrc phiin b6 hop IY. Chi phi tr:'l twac ougc phan b6 djn vao chi phi

S<1n xu§t kinh doanh.

Nguyell de ghi nh~n vfin chu sO' hu'u

Von d5u tLI clla chu so' hilu dlro'c ghi nh?n theo so von lh\re g6p cLla chu sO' hllu.

LO'i nhu?n sau thu~ chua phan phoi la so 10'j nhu?n tu cac ho~t e1Qng eLla doanh nghi~p sau khi trll (-) cae khoan di~u chinh

do ap d\lng h6i to t!Jay d6i chinh s3ch k~ toan va di~u chinh h6i to sai Sal trong y~u CLI8 dc MUll lru6c.

Lgi nhu~n sau thu€ chua phan phoi c6 th~ dU'gc chia cho cac nha dAu tLI d\ra tren ty I¢ gop von sau khi chroc HOi d6ng Quan

It'i phe dlly~l V,) S'll1 khi d5 trich 1\lp cae quy d\1 phong theo [)i~u I¢ Cong ty va CilC Cluy dinh cLla ph<1p lu01 Vi~l Naill.

Co tLlc phai tra cho C,lC c6 dong dllgC ghi nh~ul la khoan pheii tra trong B<1ng Can doi k~ toan 61a Cong ty sau khi c6 thong

bao chia c6 tuc cua HOi d6ng QlI<\n tri Cong ty.

Nguyen tfte va phlwng phap ghi nh~n doanh thu

D()({nh //1/1 cung aip dich vu

Doanh tllu cung c§p dich Vl,l duQ'c ghi nh?n khi k@l qua Cll8 giao dieh d6 du'9'c xac dinh IllOI cach dang tin C?y. Trllo'ng hOp

vi~c cung dp dich V\J lien quan d~n nhi~u ky thi doanh thu du9'c ghi nh~n trong ky thea k@t qWl phAn cong vi~c d5 hoan

th'lnh vao ngay I?p

Doanh thu du'9'c xac dinh tU'Ollg doi ch~c ch8n;

Co khil nrlng thu ?ugC 10i ich kinh t~ tll giao djch cung dp dich \,\1 eh

Ph~n cang vi~c cung dp dich V\l ail hoim thanh augc xae ainl1 thea phuong phap aanh gl{\ cong vi~c ho<\n thanh, ~ ,

Dool1h 11m vd v6n kil1h doanh. cO t~'rc va lo'i 11111(()n d~mc chia

Thu nh~p phflt sinh tLI ti~n lili uU'9'C ghi nh~n tren Bao cao k~t qua kinh doanh tn~n co sO- dAn tieh,

c6 tll'C, Igi nhu~n all'Oc chia au'gc ghi' nh~n khi Cang ty augc quy~n nh~n c6 tllc ho~c auoc quy~n nh~n Igi nhu~n ILl' vi~c gop ::

von,

Nguyen t~c va phu'o'ng phap ghi Ilh~n de I\hoan thu~ oJ.. I

II Thud hicl1 l7iil1h .

!J

Hi san Ihu~ va cac khoiln thu~ pheii n9P cho niim hi~n hanh va cae nalll tnl'oc dlfOC xac dinh b~ng s6 li~n d\1' ki~n pheii n9P

cho (ho~c uugc thu h6i, tll') co quan thu~, d\Ja tren cac IlllJ'c thu~ su~t va cac lu~t lhu~ c6 hi~u 1\l'c a~n ngciy k~t thllC k)' k~ ~

toan naill,

--

(L/UII '"{ II/III r iVUj

Ol.Ti~n va tU'o'ng dU'<rng ti~n

- Ti~n

Trong d6:

- Ti~n ky quy eGa nhit dfru ttl'

- Ti~n dang chuy~n

- Ti~n gt:ri v~ ban chung khoan bao lanh phar hill1h

- Ti~n gll'i thanh toan bu trll' giao dich Cht:rng khO~lll .

C9 ng

3/31/2013

23.185,349,080

2,881,517,806

43,141,301

23,185,349,080 -

01/0 1/2013

22,992.581,741

2,912.311.575

:::

(

p

;7,528,146

22,992,581,741 -)/

02. Cae khoiin c1~u tu' Uti chinh ngftn h~n 3/31/2013 01/01/2013

- D§u ttl' tai chinh ng5.n h,m 2,399,964,858 2,399,964,858

I - D~I' phong giam gia dau tu' ngrtn h~n (2,260.933,398 ) (2,260,320,670)

C9 ng I

139,031,460 139,644,188

* Thuydl minh 56 Ii¢u va gicii lrinh kh6c (niu co)

03. Gia tr~ kh5i lU'o'ng giao dich th~..c hi~n trong k5'; Dan vi tinh: 1000 dCmg-

CHI TIEU Kh6ilu'(.mg giao <lich

tht,l'c hi~n trong quy 1­2013

Gin tri kh5i Itn)'ng giao djeh tht,l'e hi~n trong quy

1-2013 a) Cua cong ty ehu'ng khoan

- c6 phi~u I 1

-

0 1

-

° - Tn1i phi~u

- Cht:rng khoc1n kh{\c

b) Cua nhft diu tu'

- eCl phi0u 11,972,588,000 11,972,588,000

II - Tn'li phi0u

- Cht:rng khoc1n khac # -

I

TAng c9ng 11,972,588,000 11,972,588,000

- . CJ

, -I. Chfrng kho~in

thu'o'ng m~li~ .

II. Chu'ng khoan dilu tu' 2,399,964,858 - 2,260,933,398 139,031,460

-Chlmg khoan s~n sang d~

-Chlmg khoan n~m giu' 2,399,964,858 2,260,933,398 139,031,460

III. Dilu to' gop van

- D~u ttl' vao cong ty con

-Vbn gop lien ooanh, lien

IV. utiu to' tili chinh khac I

\ -

I

- •. lJ

-I. Chlfng khoan thU'(mg m~i~

,

U. Chu'ng khoan d5u ttl' 2,399,964,858 - 2,260,933,398 139,031,460

-Cht'rng khoan s~-n sang d~

-Cht'rng khoan n~m giu' 2,399,964,858 2,260,933,398 139,031,460

III. D5u ttl' gop v&n

- Dliu ttl' vao cong ty con

-V&n gop lien doanh, lien.

IV. l:)~u tu' tili chinh khac i

\ -

l:ua, .I. ........... u:l.1':1I "~ll TSCD hu'u hinh , May moc, thi€t T5ng cQngKho3n ml,lc t~li, dl,lng Cl,lv~t

khacbi quan Iy truc ki~n truyen

~i

d~n

Nguyen gia TSCD hu'u hinh

s6 dU' d~u nam 5,327,526,623-5,327,526,623 .- Mua trong nam

- D~u tLf XDCB hO~lIl thanh . - Tang khac I

I- Chuy~n sang b~t dOng san d~u

- Thanh 1)/, nhLJ'(;mg b{lIl -

- Giam khac

s6 du cubi nam 0 0 0 5,327,526,623

Gi{l trj hao mon Hiy k€

. 5,327,526,623

-0

(5,224.553.376)

- Kh~u hao trong nam

s6 dLr dAu num (5,224,553,376)

(46,272.424)

- 'I '[lI1g kh{IC

- ChllY~Il sang b~t dOng san d~lI

- Thanh 1)1. nhuvng ban

(46,272,424)

-

- Giam khilc

s6 du cu6i nam (5,270,825,800)

Gia trj con I:;\i cua TSCD hfru

(5,270,825,800) ­-

- T~1i ngay d~u n1'l1l1

-- 102,973,247

- '1\li ng[IY c1I6i nam

-102,973,247

56,700,833 . 56,700,833 --

C

06. Tinh hinh tang, giam TSCD vo hinh ~ • ...-J

TSCD vo hinh T6ng cQng

kh~lc Kho~in ml,lc Quy~n SD dnt

Quy~n

phM hanh

B~in

quycn, bang

sang ch~

Nguyen gia TSCD vo hinh I

s6 dll' dc1u nam 7.583,349,499 7,583,349.499

- Mua trong nam II 0

- 1'<;\0 ra ttr n()i bi) doanh nghi~p

- Tang do hop nh~t kin'h doanh

- Tung khilC

- Thanh JY. nhugng ban

- Giam khac

s6 dll' c1I6i Ilum

Gi~l tri hao mon luy k€

jS6 duo c1<1u l1am

~ - -I

7,583,349,499 7,583,349,49<

(5,424,361,487) (5,424,361.487

- GialTI khac I S6 du cu6i nalTI , (5,708,746,716) (5,708,746,716)

Cia tri eon I~i eua TSCD vo hinh "­

- T(;li ngay d~u nalTI 2,158,988,012 2,158,988,012

- T ~1i ngay cu6i nam 1,874,602,783 1,874,602,78J1

1 ~

- ~1l1 !JIll :,UCl C11LlCl VClIl !Jllung

- Chi phi nghien clru c6 gia tri Jan

- Chi phi ~ho gi<ii do~n tri~n khai khong du tieu chu.~n ghi nh~11 la TSCD vo hinh

- Chi phi tra tmac dai h~n !<hac I

CQng

08. Thu~ va cae khoan phai nQp nha nu-lYe 3/31/20 IJ 01/01/2013

- Thu~ gia tri uia tal1 n.b b 1.060.000.000 1,060,000,000

- Thu~ tieu th\1 d~c bi~t ,

- Thu~ xuk nh~p kh~u . - Thu~ thu I1h~p doanh nghi~p

- Thll~ thl! nh~p ca nhal1 259,786,870 251,879,723 ~

- Thll~ nha d~l va ti~n thue d~t ~

- Cae lo~i thll~ khac (189,192,247) (189,192,247)

- Cae khoan phi, 1~ phi va cac kho{m phai n¢p khae

Ci)ng I 1,130,594,623 1,122,687,476

,1

N

,

09. T~li siin thu€ thu nhap lwan I~li Vll thu€ thu nh~p hoan 'I~li phiii trii a. Tili s{m thue thu nh~p hoan l~li: 3/31/2013 01/01/2013 - Tai S,ll1 lhu~ thu I1h~p hoan l<;li lien quan d0n kho<.1n ehenh l~ch t~111 th6'i uu</c Kh<.1u trll'

3/3112013

-

-

-

--

. --

-

-

-

01/01/2013 -

-

-

-

-

-

-

-

-

-

- Tai 5<'111 Thu~ thu nh~p hoan l<;Ii lien quan d~11 kho<in 10 tinh TllLl~ chua Slr d\lllg - Tai san thu~ thu nh~p hoflll I~i lien qllan d~n

khoan tru dili tinh thu~ elma SLr d\mg

- Khoan hO{\I1 nh~'p tai san th116 thu nh~p hoan J~i

cia duvc ghi. nh~n tLI' cae nnm tnIac

Tai san thu€ thu nh~p hoan l:;1i

b. Thl1~ thu 1111~P h03n l<;li phai tra - Thl1~ thu nh~p hORn I~li phai tra phat sinh tll' cac kho,~n chenh I~ch t~ml thai chiu thu~

- Kho[m hO,111 I1h~p thu~ thu nh~p houn Isli phili tra d5 du'</c ghi nh~11 tLI' eac n8m trll'O'c

- Thl1~ thu nh~p hoan I<;Ii phai tra

10.Ticn n<}p Quy 116 trQ' thanh tmin: 3/31/2013 0110112013 - Ti~n fl(1p ban d~l1 1.878.318.751 1,488,173.881 - Ti~n n¢p b6 sung _ 221,469,040 - Ti~n lai phan b6 hang nam 42,168,958 168,675.830 C<)ng 1,920,487,709 1,878,318,751

A 1. Phai thu ella khaeh h2tng 2. Pha?thu ho?t oQng giao djeh ehu'ng khoan

~ VII;':' ,>V

1

) 10,9°0,000

.lUll}:; ,:}V

6 700,000,000

-- Ph eli thu Clla So' (Trung tam) CDCK - Ph;;; thl! khcich hClI1g vd giao dieh clnrng khoan - Phd; tl7ll td chu'C phit 1][ll7h (bdo IRl7h ph;!t h;'l7h) chung khoefn

- Phdi thu hung tC/111 hru kY ehlt'l1g khocin ,

-

-(1,966,242,129)

-

-

(1,966,242,129)

0

34,908,995,018 2,500,000,000

- Phdi thu thanh vien khac 3. Thue GTGT dUge kh~lu trLr 4. Cac khoi'm ell,r ph6ng ph<li thu 5. Phai thu nQi bQ 6. Phai thu khac 7 Tr:\ tnroc cho nglr6'i ban

T6ng cQng:

0 34,533,209,922

2,500,000,000 35,552,752,899

3/31/2013

-

-

-

627,872.000

627,872,000

3/31/2013

-

1,52.216.240

212,452,600

-•

364,668,840

3/31/2013

-

-

-

3/3J/2013

--------

35,766,967,793

12. Chi phi phai tnl:

-.Trieh tmae chi phi tibn luang trang thai gian nghi

OliO 1/20 13

-

-- Chi phi moi giai giao djeh ehLrng khoan

- Chi phi trang thO'i gian ngtrng kinh doanh

- Chi phi phcii tra khcic

CQng

13. Cae I<ho~ln ph~ii tra, phrii nQp ng.1£1 h',1£1 kh.k:

- Tai san thtra eha giai quy~t

-252.968.000

252,968,000

I 01/01/2013 I

-

152,216,240- Kinh phi cong doan

- BHXH, BHYl', BHTN

- Doanh thu chua tlwe hi~n

157.357,960

-

-4,000,000- GtC khoan phai tra, phcii nOp kh{1C

CQng

14. Phrii tra dai h~l£1 £1Qi bQ:

305,574,200

01/01/2013

-

-

-(I J/01/2013

----

- Yay dai IWn nQi bQ

- Phi:li tn\ dai h?n nQi bQ khae

CQ£1g

15. Vay V~I nc)' d~1i h~I£1:

a - Yay dai IWn - Yay ngan hang - Yay obi tuc,mg khite - Trai phi~Ll phM hanh

-­

b - Nq dai h?n - TIme tai ehinh

----

- Nq dai h?n kh{\e

I Cona . '"'

~

'" C 0(' :~

;

I

- -

., -Phai tra vay Quy Ho trQ' thi:l.nh to.an cua cac thanh vien khac

Phai tra ve chCmg khoan giao, nh$n o?ily phat hanh

Phai tra~'rrung tam lU'u ky chung khoan

- .. "

-

-Phai tra to chli'c, ca nhan khac 2,904,652,680 2,919,690,215

CQng 2,904,652,680 2,919,690,215

18.Tinh hinh trich lap dlJ' phong cae khoan phai thu kh6 doi nhU' sau: 3/31/2013 01101/2013

I. So du' dau ky (1,966,242,129) (1,966,242,129)

So sv dl,Jng lrong ky

So lrich lap trong ky . ,

So dU' cuoi ky (1,966,242,129) (1,966,242,129) ~ VI. Thong tin b& sung eho cae khoan ml}c trlnh bay trong Bao cao I{~t qua ho~t dQng KD

~/

I. DOANH TIIU HO!~T DONG I(INH DOANH CHU"'G I<HOAN

1 I

. Chi tieu Nam nay I Nam trU'<Ye

1. Doanh thu 175,161,873 252,727,964

Trong d6:

- Doanh thu ho<;!t dong mai gi6'i chli'ng khoan 130,905.059 143,546,175

- Doanh thu ho<;!t dong dtlU tU' chu'ng khoan, gop von

- Doanh thu bao lanh pMl Mnh chu'ngkhoan

- Doanh thu d<;!i Iy pMt Mnh chli'ng khoan

- Doanh thu ho?t dong tU' van

- Doanh thu lU'u ky chli'ng khoan

- Doanh thu ho<;!t dong uy thac dau gia

- Doanh thu cho thue SLJ' dl,mg tai san I

,

- Doanh thu khac 44.256.814 109,181,789

2. Cae khoan giam trw doanh thu

3. Doanh thu thu~n v~ ho~t dQng kinh doanh 175,161,873 252,727,964

Chi phi ho<;!t dong mai gi6'i ch

Chi phi hOa! dong !u' van

Chi phi hOat dong lu'u ky chli'

Chi phi dl,i' ph6ng

Chi phi khac

1- Chi phi nhan vi{;n

- Chi phi V?t /i$lI, CCoC

- Chi phi khall hao

- Chi phi b~ng tien kMc

ng khoan

li'ng khoan

,

Chi tieu

Chi phi ho<;!t dong dau tU' chli'ng khoan g6p von

Chi phi bao lanh, dai Iy phat hanh chli'ng khoan

Nam nay Nam trU'<Ye

99.963.712 85.775,522

14,143,795 10.000,000

'.'

138,809.681 1,514,677,960

379,671,9691 1,913.438,568

44,942,641 1 1,130,056,045

334,729,328 783,382,523

632,589,157 3,523,892,050

Chi phi tnlc tiep hOat dong kinh doanh chu'ng khoan

C(>ng

9

Chi phi nhan vien

Chi phi cong cj.J d6 dung

Chi ph1 lhue van phong .. ~ ..

Chi phi khau hao TSCO

Thue, phi, 1$ phi --­

.-­_.

. ---~ .­

Chi phi dl;/' ph6ng phai lhu kho d6i

Chi phi dieh Vl,J mua ngoai .-­Chi phi kh,3c

. .

107,828,138

18,478,000

320,698,550

. 5,066,447

169,500,577 .

495,265,574,126,306,138C9 n9

IV,CHI PHi THUE: THU NHAp HIEN HANH j

Chi tieu Nam nay Nam trU'<Ye

- Chi phi lhue lhu nh$p doanh nghi$p linh lren lhu ni;)aP chiu li;)ue nam hi$n hanh

-

-

-

-

-

-

-

I

- 1

-

-

-

-

-

- OiEnl chinh chi phi lhue lhu nhaP doanh nghi$p clla cac nam lmo'c vao chi phi lhue thu nhap hi$n hanh nam nay

- Tong chi phi lhue thu nh$p doanh nghi$p hi$n hanh

2- Chi phi lhue lhu nhaP ON hoan l<;Ji (Ma so 52)

- Chi phi lhue thu nhaP doanh nghi$p hoan l<;Ji' phi'lt sinh ttY cac khoan chenh I$ch l<;Jm thO'i phai chiu lhue

1­ Chi phi lhue thu nhap doanh nghi$p hoan l<;Ji phat sinh ltY vi$c hoan nhaP tai san thue thu nhap hoan l<;Ji

- Thu nhap lhue lhu nh$p doanh nghi$p hoan l<;Ji phat sinh ILl' cac khoan chenh I$ch l<;Jm lhO'i dU'Q'c khau lrtY

- Thu nhap lhue lhu nhap doanh nghi$p hOEm l<;Ji phal sinh ltY cac khoan 10 ! linh lhue va U'U dai lhue chU'a SlY dl,mg

- Tbll nh?p thll~ thu nh~p doanh nghi~p bOEll1 l::ti phat sinh tt.l' vi~c boan nh?p tl1U~ thu nh~p hoan 10i phai tra

- -

-- T6ng chi phi thll~ thu nh~p doanh nghi¢p hoan l::ti -

.

Nam nay Nam trU'<Ye V,LAI co BAN TREN cO PHI,tU

Tong lQ'i nhuan sau lhue

Cae khoan dieu chinh lang hOac giam 10'i nhuan ke loan de xac dinh lQ'i nhuan 10 hOac phan bo cho cac co dong sa huu co phieu pho lhong

- Cac khoan dieu chinh lang

- Cac khoan dieu chinh giam

La'i nhuan hOac 10 phim bo cho cac co dong sa hCl'u co phieu pho lhong !

Co phieu pho thong bi,nh quan lU'u hanh lrong ky II

IUii CO' ban lren co phieu

VB. Thong tin b6 sung cho cac khoan rnt,lc trong Bao cao lu'u chuy~n ti~n t~

- Vi~c Mua Tai san bing cach nh~n Cac khoan n9 lien quan tr~rc ti~pha~c t,hong qua nghi~p V\l eha thue TC

~ , ,

- Vi~c chuyen n9 thanh von Chll sa hCh!.

2. Cae kho3n ti~n va tu'o'ng du'o'ng ti~n ON n~m giu' nhu'ng khong dmlc sU' d\mg:

Nam nay Nam tru'<Yc

- Cac khaan ti~n nh~n ky qu5i, ky CU'9C;

- Cac khaim khac ... C'

VIII.Thong tin bB sun'g eho Bao cao tinh hinh bi~n d9ng vBn ehu sil' hrru nhu' sau: \', IX Nhu'ng thong tin khae '.J J*II)~ 1- Thong tin v~ cae ben lien quan: .~//

/2- Thong tin sa sanh (nhfrng thay d6i v~ thong tin trong bflO cao tai chinh clla eae nien oQ k~ toan

3- Nhfrng thong tin khac, L~7jJ, IIKUY nom 20 J3

~, J(~ tO~ln Tru'o'ng

/t&~-

fl1fJr/) fK-i TH~N T1