c6ng ty co phan chivng khoân saigonbank...
TRANSCRIPT
C6ng ty Co phAn Chivng khoânSaigonBank Berjaya
Bao cao cCia Ban T6ng Giarn dOcva bao cao tai chinh da ducyc kiern town
Ngay 31 thang 12 nàrn 2014
COng ty CO pha'n ChCrng khoan SaigonBank Berjaya
MUC LUC
Th6ng tin chung
Trang
1
Bao ceo die Ban TOng Giem clOc 2
Bao ceo kiem town dOc lap 3 - 4
Bang can dOi ke toen 5 - 7
Bao cao ket qua hoat dOng kinh doanh 8
Bao ceo Iu u chuyen ti6n to 9 - 10
Bao ceo tinh hinh bien dOng von chU sa hifu 11
Thuyet minh bao ceo tai chinh 12 - 36
Cbng ty Co phan ChCvng khaki SaigonBank Berjaya
THONG TIN CHUNG
CONG TY
COng ty Co phan ChCing khoan SaigonBank Berjaya ("COng ty") la mot cOng ty co phan clu, qc thanhlap theo Giay phep Hoat dOng Kinh doanh s6 94/UBCK-GP do Dy ban Chirng khoan Nha nu&c("UBCKNN") cap vao ngay 18 tang 7 nam 2008 va cit yqc dieu chinh theo Gay phep Hoat OngKinh doanh so 340/UBCK-GP do UBCKNN cap vao ngay 27 thang 7 nam 2010 va giay phep dieuchinh s6 04/GPDC-UBCK do UBCKNN cap vac, ngay 8 thang 1 nam 2013.
Hoat 66ng chinh trong nam hien tai ctia COng ty la cung cap cac dick vu m61 gi61 chUng khobn,doanh chiy ng khoan, tu, v6r, cfãu to chimg khoan va tu , van tai chinh.
COng ty co tru sa chinh tai tang 5 va 6 tai s6 2C dung PhO Duo Chinh. Quan 1, Thanh ph6 H6 ChiMinh
HOI DONG QUAN TRI
Thanh vien HOi d6ng Quan tri trong nam tai chinh ket th0c ngay 31 thang 12 nam 2014 va cho denthte i diem lap bao cao nay nhu sau•
Ho vá ten ChelV vu
ChO tichThanh vienThanh vienThanh vienThanh vien
Ngey b6 nhiem
Ong Nguyen Hoai NamBa Tran Thi Viet AnhOng Kuok Wee KiatOng Derek Chin Chee SengOng Nguyen Ngoc Dieu
BO nhiem ngay 10 thang 2 nam 2011BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 22 thang 4 nam 2010
BAN KIEM SOAT
Thanh vier. Ban Kiem scat trong nam tai chinh ket thOc ngay 31 thang 12 nam 2014 va cho den th6idiem lap bao cao nay nhu sau:
Ho ve ten Cht"ic vu
Truang banThanh vienThanh vien
NA/ b6 nhiem
Ong HCYa Tuan ar6ngOng Tan Mun ChoyOng Phuang Anh Phat
BO nhiem ngay 25 thang 4 nam 2014BO nhiem ngay 16 thang 12 nam 2008BO nhiem ngay 16 thang 12 nam 2008
BAN TONG GIAM DOC
Thanh vien Ban TOng Giam dOc trong nam tai chinh ket thOc ngay 31 thang 12 nam 2014 va choden thcfYi diem lap Pao cao nay nhu' sau:
Ho va ten ChCfc vu NM/ b6 nhiem
Ba Yei Pheck JooOng Tran Manh Hung
TOng Giam dOc BO nhiem ngay 21 thang 01 nam 2013PhO TOng Giam dOc B6 nhiem ngay 24 thang 4 nam 2014
NGLYOI DAI DIEN THEO PHAP LUAT
Ngutei dai dien theo chap luat cua COng ty trong nam va vao ngay lap bão cao nay la Ica Yei PheckJoo, chCfc danh TOng Giam dOc.
KIEM TOAN VIEN
eck,JooTOn4 Gibm dOc
C6ng ty Co ph6n Chtxng khobn SaigonBank Berjaya
BAO CAO CUA BAN TONG GIAM DOC
Ban TOng Giam ddc COng ty CO ph6n ChUng khoan SaigonBank Berjaya ("COng ty") trinh bay Paocao nay va bao cao tai chinh ciJa COng ty cho nam tai chinh ket thüc ngay 31 thäng 12 nam 2014.
TRACH NHIEM CUA BAN TONG GIAM DOC DOI VOI BAD CAO TAI CHINH
Ban 1-Ong Gam clCc chiu trach nhiO'rn dam bar) bão cao tai chinh cho trung nam tai chinh phan anhtrung thcfc va hop ly tinh hinh tai chinh, ket qua hoat dOng kinh doanh, tinh hinh Itru chuyen tiOnva tinh hinh thay dOi von ch0 sa hCru ciJa COng ty. Trong qua trinh lap Pao cao tai chinh nay, BanTOng Giam ddc can phai:
lua chon cac chinh sach ke toan thich hap va ap dung cac chinh sach nay mot cach nhat quan;
thcrc hien cac danh gia va utc tinh mot cach hop ly va than trong;
neu rO cac chuan MCIC ke toan ap dung cho COng ty co &roc tuan th6 hay kh6ng va tat canhang sai Lech trong yeu so vcfri nhang chuan muc nay da duoc trinh bay va giai thich trong baocao tai chinh: va
lap bao cao tai chinh tren ca sa nguybn tac hoat d6ng lien tuc tri:r trtiOng hop khOng the chorang C6ng ty se tip tuc hoat d6ng.
Ban T6ng Gam d6c chiu trach nhiem dam bao viec cac s6 sach ke toan thich , hap duvc giCr dephan anh tinh hinh tai chinh cOa COng ty, mCrc d6 chinh xac hop ly, tai bat kS/ thOi diem nao vadam bao rang cac so sach ke toan tuan thO vbi h0 th6ng ke toan (55 du'oc clang ky. Ban TOng Gamd6c cOng chiu trach nhiem vO viec quart ly cac tai san cOa COng ty va do do phai thcrc hien cac bienphap thich hop dé ngan chan va phat hien cac hanh vi gian Ian va nhang vi pham khac.
Ban TOng Giam d6c cam ket da tuan th6 nhCrng yeu chu neu tren trong viec lap bao cao tai chinhcho nam tai chinh ket th0c ngay 31 thang 12 nam 2014.
CONG BO CUA BAN TONG GIAM DOC
Theo y kien cOa Ban TOng Giam d6c, ngoai trCr ven de duvc trinh bay trong Bac) cao kiern toan d6clap, bao cao tai chinh kern then phan anh trung thcrc va hop ly tinh hinh tai chinh cUa COng ty vaongay 31 thang 12 nam 2014, kat qua hoat d6ng kinh doanh, tinh hinh chuyen tiOn to va tinh hinhbien d6ng von ch6 sb hCru cho nam tai chinh ket thOc cOng ngay phO hop vcfri cac Chuan mcyc Ketoan Viet Nam, Che d6 KO toan doanh nghiep Viet Nam, cac quy dinh va huOrg clan ke toan apdung cho cling ty chirng khoan va cac quy dinh co lien quan den viec lap va trinh bay bao cao taichinh cOa cOng ty cht: • ng khoan.
Thanh ph6 HO Chi Minh, Viet Nam
Ngay 27 thäng 3 nam 2015
EYBuilding a betterworking world
Ernst & Young Vietnam Limited28th Floor, Bitexco Financial Tower2 Hai Trieu S!reet, District 1Ho Chi M i nh City, S.R. of Vietnam
Tel: +84 8 3824 5252Fax: +84 8 3824 5250ey.com
SO tham chie• u: 60933007/17186428
BAO CAO KIEM TOAN DOC LAP
Kinh gCyi: Càc co dOng cda COng ty Co phn Chivng khoan SaigonBank Berjaya
Chung tOi da kiem toan bao cao tai chinh cCia COng ty CO phan Chirng khoan SaigonBank Berjaya(COng ty"), , ducyc lap ngay 27 thang 3 narn 2015 va ducec trinh bay to trang 5 den trang 36, bao gOmbang can dOi ,ke toan vao ngay 31 thang 12 nam 2014, bao cao ket qua hoat dOng kinh doanh, bao caoluu chuyen tien bao cao tinh hinh bién dOng von ch6 hau cho narn tai chinh két thijc cOng ngayva cac thuyet minh Pao ca p tai chinh kern theo.
Trach nhiOm caa Ban T6ng Giam d6c
Ban TOng Gam d6c Cbng ty chiu trach nhiem ye viec lap va trinh bay trung thiyc va hop ly bao cao taichinh cUa COng ty theo cac Chun micro ke toan Viet Nam. Che do ke toan doanh nghiep Viet Nam, cacquy Binh va huOing dan ke toan ap dung cho cbng ty chCmg khoan va cac quy dinh 00 lien quan denviec lap va trinh bay bao cao tai chinh cCia cOng ty chC y ng khoan va chiu trach nhiem v6 kiem soat notbO ma Bann -I-Ong Giam dOc xac dinh la can thie't de dam bao cho viec lap va trinh bay bac, cao tai chinhkhOng co sai sot trong y61.1 do gian Ian hoac nharn Ian.
Trach nhiem ctia Ki6m toan vien
Trach nhiem cua chOng tOi la du'a ray kien ye bão cao tai chinh dcra tren ket qua cCia cuOc kiem toan.ChOng tOi da ti6n hanh kiem toan theo cac Chun muc kiem toan Viet Nam. Cac , chuen rncYc nay yeucau chUng tOi Wan thO chuen Tux va cac quy dinh , ve dao dCyc nghê nghiep, lap ké hoach va thcyc hiencuOc kiem toan de dat duioc sui dam bao hap ly ve viec lieu bao cao tai chinh cita COng ty co con saisot trong yêu hay khOng.
COng viec kiem toan bao g6m thpic hien cac thO tuc nham thu thap cac bang chOing kiem toan v6 cacso lieu va thuyét minh tren bao cao tai chinh. Cac th6 tuc kiem toan dLygc chon diya tren xet doancUa kiem toan vien, bao gOm danh gia rui ro co sai sot trong yeu trong bao cao tai chinh do gian Ianhoac nharn Ian. Khi thcyc hien danh gia cac rui ro nay. kiem toan vien da xem xet kiem soat nOi bO cCiaCOng ty lien quan den viec lap va trinh bay bao ca p tai chinh trung thcyc, hop ly nham thiét ké cac thUtuc kiem toan phi., hop voi tinh hinh thcric te, tuy nhien khOng nham muc dick duia ray kien ye hieu quacLia kiem soat nOi bO cOa COng ty. COng viec kiem toan cOng bao gOm ,clanh gia tinh thich hop cCia cacchinh sbch ke toan duioc bp dung va tinh hop ly cCia cac utc tinh ké toan clJa Ban TOng Giam dOccOng nhui dbnh gia viec trinh bay tong the bao cao tai chinh.
Chung tOi tin tifOing rang cac bang chi:mg kiem toan ma chOng tOi da thu thap duc yc la day dO va thichhop de lam co so' cho y kién kiem toan ngoai cUa chung tOi.
EYBuilding a betterworking world
Co, sey cLia }"/ kien kiem town ngoai trip
Nhu' &roc trinh bay trong Thuyet minh so 4 - Tien ve cac khoan tuang dang tien, tai ngay 31 thang12 nem 2014. COng ty ghi nhen mot khoan tier) vOi so tier) le 210.000.000.000 VND tai mot chinhanh cUa Ngan hang Thuang mai CO phen COng thuang Viet Nam ("VietinBank"). Khoan tien naylien quan den mot vu viec gian Ian tai VietinBank. Theo Ben an Hinh scy So' them ngay 27 thang 1 nem2014, Tba an Nhan dan Thanh phO H6 Chi Minh de tuyén mot nhen vien c0 ct.ia VietinBank se chiutrach nhiem b6i thdOe ng toan bO so ben nOi trén cho C6ng ty. Tuy nhien, vao ngay 10 thang 2 nem2014. COng ty de gCri don khang cao len Tba an Nhen dan Thenh phO Ho Chi Minh ve Tba an Nhendan T6i cao khang cao ban an nay ve yeu cau VietinBank phai co trach nhiem bOi thuity ng toan 60 sotien not tren cOng tien lei theo quy dinh cho COng ty. Ngay 7 thang 1 nem 2015. The an Nhen dan TOicao de tuyén Ban an Hinh su PhOc them, theo dà, hby mot phen quyét dinh ban an hinh sty so them,trong dO co nOi dung lien quan den trech nhiem bOi thuteng ctia nhen vier) cu cUa VietinBank d6i v61COng ty de dieu tra ve xet x6 . lei. Tai ngay lap bao cao nay. C6ng ty dang ch6 cac bub'c dieu tra. xet XU.'
tiep theo lien quan den vu an. ChOng tOi khOng the thu'c hien du'o'c thC, tuc xec nhen s6 du' khoan tier,gCri cOng nhu" khOng the thu,c hien duvc cac thO tuc that' the khac de thu thap du . oc day dt:, bangcht:Fng kiem toan thich hap ye s6 du' khoan tien gui nay. Do dO. chOng tOi khOng the xec dinh lieu cocan thiet phai co cac dieu chinh lien quan den khoan tien gt:Yi de du'oc ghi nhan tai ngay 31 thang 12nem 2014 not tren hay khOng
Y kien ki6m town ngoai trip
Theo y kien cOa chi:mg t6i, ngoai nhang anh hu, ey ng (neu co) cCia van de neu tai doer) "Co so' cOakien kiem toen ngoai bao cao tai chinh de phan anh trung thu'c ve hap ly. trén cac khia canh trongyeu, tinh hinh tai chinh ci:Ja COng ty tai ngay 31 thang 12 nem 2014, cOng nhi y két qua hoat dOng kinhdoanh, tinh hinh luu chuyen tien to va tinh hinh biên dOng von chi sa hau cho nem tai chinh két thOccOng ngay phi hap vai cac Chun mu'c ke toen Viet Nam, Che dO ke toan doanh nghiep Viet Nam, cacquy dinh ve hucteng dan ke toen ap dung cho cOng ty cht:ing khoan va cac quy dinh co lien quan denviec lap va trinh bay bao cao tai chinh ctle c6ng ty chCvng khoan.
em FiCru [-Ian Ernst & Young Viet Nam
Nguyen uung VO 1 goc MinhPhO T6ng Giem dOc Kiern toen viénS6 Giey CNDKHN kiem toen: 0893-2013-004-1 SO Giay CNDKHN kiem toan: 2105-2013-004-1
Thar-1h ph6 HO Chi Minh, Viet Nam
Ngay 27 thang 3 nem 2015
C6ng ty CO ph6n ChCy ng khobn SaigonBank Berjaya
BANG CAN DOI [K ICAtai ng5y 31 th5ng 12 n5m 2014
B01-CTCK
VND
M5 s6 TAI SANThuye'tminh S6 cudi nãrn S6 c161.1 nãm
100 A. TAI SAN NGAN HAN 396.838.995.221 391.980.053.013
110 I. Ti6n va cac khoan tu'o'ng duTyngti6n 4 254.001.444.927 238.812.238.697
111 Ti6n 232.956.608.257 214.812.238.697112 Cac khoan twang dung ti6n 21.044.836.670 24.000.000.000
120 II. Cãc khoan dau tu, tai chinhngAn han 6 18.590.195 15.690.080
121 1. iDau tiy ng6n han 24.995.819 24.995.819129 2. Du' phOng Tarn gib dau tix
ng6n han (6.405.624) (9.305.739)
130 III. Cac khoan phai thu ngan han 7 142.526.131.516 152.738.992.399132 Tra truck cho ngt_rOi ban 96.120.000 205.056.442135 Phai thu hoat dOng giao dich
chi:mg khoan 142.363.059.205 152.160.853.663138 3. Cbc khoan phai thu khac 66.952.311 373.082.294
150 IV. Tai san ngan han khac 292.828.583 413.131.837151 Chi phi tra truck ngan han 160.368.583 221.510.258158 Tai sari ngan han khac 132 460.000 191.621.579
200 B. TAI SAN DAI HAN 5.557.587.194 4.909.759.695
220 I. Tai san co dinh 2.788.913.526 1.782.230.415221 1. Tai san co dinh hCiu hinh 8 81.009.863 214.282.439222 Nguyen già 6.582.908.330 6.482.786.330223 Giä to hao m6n lOy ke (6.501.898.467) (6.268.503.891)227 2. Tai san co dinh yO hinh 9 587.603.663 1.567.947.976228 Nguyen gia 8.516.726.761 8.288.928.801229 Giä th hao m6n lify ke (7.929.123.098) (6.720.980.825)230 3. Xay dung co ban d6 dang 2.120.300.000 -
260 II. Tai san dai han khac 2.768.673.668 3.127.529.280261 1. Chi phi tra tru6c dai han 10 226.336.145 1.101.101.520263 2. Ti6n n6p Qu9 h6 tro' thanh toan 11 2.027.737.523 1.511.827.760268 3. Tai sari dai han khac 12 514.600.000 514.600.000
270 TONG CONG TAI SAN 402.396.582.415 396.889.812.708
COng ty CO phan Chung khoan SaigonBank Berjaya
BANG CAN BblKÈ TOAN (ti .ep then)tai ngay 31 thang 12 nam 2014
B01-CTCK
VND
Ma s6 NGUON VONThuyatminh S6 cu6i nam S6 clau nam
300 A. NO' PHA' TRA 103.131.268.294 93.996.339.762
310 I. No' ngan han 103.131.268.294 93.996.339.762311 1. Vay va no ngan han 13 51.713.301.420 35.387.639.073312 2. Phai tra ngu'O'i ban 58.903.617 21.301.591314 3. Thue va cac khoan phai Op
Nha nu'O'c 14 820.454.670 581.933.951315 4. Phai tra ngu'61 lao dOng 378.114.674 211.728.257316 5. Chi phi phai tra 15 501.671.763 542.601.774320 6. Phai tra hoat dOng giao dich
chO'ng khoan 16 49.165.740.784 56.305.181.908321 Phai tra ho CO tiFc, g6c vã lai
trai phieu 6.257.470 19.333.902323 Qu9 khen thu'O'ng. phOc lai 349.060.000 817.060.000328 9. Cac khoan phai tra, phai nOp
ngan han khac 137.763.896 109.559.306
400 B. VON CHU SO HU'U 299.265.314.121 302.893.472.946
410 I. V6n cht.) so' NA, 299.265.314.121 302.893.472.946411 Von clau tu cUa ch6 s6' hCru 17.1 300.000.000.000 300.000.000.000414 CO phiL qu9 17.1 (625.332.500) (625.332.500)418 3. Qu9 du' ph6ng tai chinh 2.073.886.024 2.073.886.024419 4. Qu9 khac thubc von chU sO. hCru 2.073.886.023 2.073.886.023420 5. L6 lOy ke (4.257.125.426) (628.966.601)
440 TONG CONG NGUON VON 402.396.582.415 396.889.812.708
Ngutri14:
Ngu'Oi kiem soat:CONG TY
CO PHAN
CHLYNG KHO
SAIGONBA
BERJAY/Aete
t
Ba Nguyen Lan Phirang Ba Cao Thi B6o LeKe toan tong hap Ke toan TRyOng
Thanh phO H6 Chi Minh, ViOt Nam
Ngay 27 thang 3 nam 2015
C6ng ty CO phan ChOing khoan SaigonBank Berjaya
BANG CAN DOI KE TOAN (ti .ep theo)
B01-CTCKtai ngby 31 thang 12 narn 2014
CAC CHI TIBU NGOAI BANG CAN COI KE TOANVND
Ma s6 CHI TIEU S6 cu6i nãm S6 chit] nam
004 1. Na khO clOi dä X1213 1j, 2.611.642.805
006 2. ChUng khoan Iu'u 417.785.340.000 357.583.340.000
Trong
007 2.1. Chung khoan giao dich 332.421.600 000 278.787.460.000008 2.1.1. Chung khoan giao dich cCia thanh viên
Iuu kY 18.040.000 17.930.000009 2.1.2. Chung khoan giao dich cCia khach hang
trong 330.761.910.000 277.017.880.000010 2.1.3 ChCing khoan giao dich ct.la khach hang
nutc ngoai 1.641.650.000 1.751.650.000012 2.2. ChCing khoan tam ngCmg giao dich 22.312.500.000 76.200.000014 2.2.1 Chung khoan tam ngiyng giao dich cOa
khach hang trong nty&c 22.312.500.000 76.200.000017 2.3. Chtrng khoan cam co 15.320.930.000 15.320.930.000019 2.3.1. Chung khoan cam co cOa khach hang
trong nutec 15.320.930.000 15.320.930.000
027 2.4. ChCrng khoan ch& thanh toan 47.565.700.000 62.713.400.000029 2 4 1 ChCfng khoan chte thanh toan cCia khach
hang trong nty&c 47.565.700.000 62.713.400.000
037 2.5. ChCing khoan cha giao dich 164.610.000 685.350.000039 2.5.1. ChUng khoan ch& giao dich cOa khach
hang trong nutec 164.610.000 685.350.000
050 3. ChtYng khoan kY cong ty daichOng chu'a niern yet 30.741.020.000 6.845.350.000
Trong (16:
051 3.1. ChCrng khoan giao dich 30.741.020.000 6.845.350.000052 3.1.1. Chip ng khoan giao dich dia thanh vien
[Liu kji 110.000 110.000053 3.1.2. Chiing khoan giao dich cOa khach hang
trong nutc 30.740.910.000 6.845.240 000
CONG TYNgueri kiem soat: P p
CHUNG K*ct,,SA7.1 7.00pN A0k
BEN
Ngubl lap:
Ba Nguyen Lan PhuangKe toan tong hap
Be Cao Thi BâoKe toan Trithng
ei P Q4 JooT6ng Gia
Thanh phO HO Chi Minh. Viet Nam
C6ng ty CO phan Chiang khoan SaigonBank Berjaya
BAO CAO KET QUA HOAT BONG KINH DOANHcho nam tai chinh ket thiic ngay 31 thang 12 nem 2014
B02 -CTCK
VND
ma so CHI' TIEUThuyetminh Nam nay Nam trutYc
01 1. Doanh thu 34.999.451.721 22.901.567.371
Trong do:01.1 Doanh thu hoat cl6ng m6i giO'i chifng
khoân 17.148.087.640 9.302.008.70201.2 Doanh thu hoat dOng d6u to cht:rng
khoan. gOp von 1.644.341 4.964.55401.5 Doanh thu hoat dOng tu van 113.636.364 42.727.27301.9 Doanh thu khac 18 17.736.083.376 13.551.866.842
02 2. Cac khoan giam trip doanh thu - -
10 3. Doanh thu thuan v6 hoat thingkinh doanh 34.999.451.721 22.901.567.371
11 4. Chi phi hoat dOng kinh doanh 19 (25.492.250.097) (16.030.239.336)
20 Lo'i nhuan gOp cija hoat dOngkinh doanh 9.507.201.624 6.871.328.035
25 Chi phi quan 19 doanh nghiep 20 (13.145.360.449) (11.484.379.321)
30 7. LO thuan tip hoat dOng kinh doanh (3.638.158.825) (4.613.051.286)
31 8. Thu nhap khac 10.000 000 69.889
32 Chi phi khac - -
40 Lo'i nhuen khac 10.000.000 69.889
50 11. Tong 16 k6 toan tru,Cyc thue (3.628.158.825) (4.612.981.397)
51 12. Chi phi thue TNDN hien hánh 21.1 - -
52 Chi phi thu g TNDN hoan lai - -
60 LO sau thu6 TNDN (3.628.158.825) (4.612.981.397)
70 15. L6 trèn co phieu 17.3 (121) (154)
_vr--------r_
C6ng ty CO phan Chung khoan SaigonBank Berjaya
BAO CAO LLYU CHUYEN TIEN TBcho nam tai chinh k'et thOc ngay 31 thang 12 nam 2014
B03-CTCK
VND
Ma s6 CHI TIEUThuy6fminh Nam nay Nam truTk
I. LLYU CHUYEN TIEN TO'HOAT DONG KINH DOANH
01 L6 tru'ac thus (3.628.158.825) (4.612.981.397)
Dieu chinh cho cac khoan02 Khau hao TSCD 8, 9 1.441.536.849 1.838.593.88103 Cac khoan du' phOng (2.900.115) (2.839.516)04 Lai chinh lech ty gia hOi cloai chu'a
thu'c hien (373.514.735) -05 Lai tt:r hoat dOng deu tu' (1.516.944.090) (3.776.308.881)06 Chi phi lai vay 2.392.015.591 228.379.351
08 3. L6 tO, hoat dOng kinh doanh tru,Orthay d6i vein luv dOng (1.687.965.325) (6.325.156.562)
09 Giarn/(tang) cac khoan phai thu 9.855.227.283 (88.934.041.256)10 Giarn deu tu' ng6n han - 2.078.94011 (Giarn)/tang cac khoan phai tra
(khOng ke lai vay phai tre, thus thunhap doanh nghiep ph& Op) (6.264.125.024) 22 921 863.525
12 Giarn chi phi tra tru'O'c 935.907.050 1.370.459.38513 Tien lai vay da tre (2.345.124.382) (101.861.393)16 Tien chi khác cho hoat dOng
kinh doanh (1.382.176.419) (641.270.987)
20 Lt.vu chuy'en ti6n thuAn su' dung vaohoat dOng kinh doanh (888.256.817) (71.707.928.348)
II. LU'U CHUYEN TIEN TL?HOAT DONG DAU TlY
21 Tien chi de mua s'am, xay dungTSCD va cac tai san dal han khac (2.448 219.960) (63.350.000)
27 Tien thu lai cho vay, co tiic vb lo'inhuan ducec chia 1.826.505.925 3.484.843.014
30 Lu'u chuyen ti6n thuAn (SO dungvao) tb, hoat dOng dAu tu' (621.714.035) 3.421.493.014
Ngiyai lap: Ngtyai kiem soat: 4
Ba Nguyen Lan Pht.Yang Ba Cao Thi Bao LaKé toan tong hap Ka toan Tatung
Thanh ph6 HO Chi Minh, Viet Nam
Ngay 27 thang 3 nam 2015
iPh c JooTOng Giam d5i,c
ang ty CO ph6'n ChCling khobn SaigonBank Berjaya
BAO CAO LU'U CHUYEN T8\1 -F (ti6p then)cho nam tai chinh ket thilc ngby 31 thang 12 nam 2014
503-CTCK
VND
Ma s6 CHI TIUThuy4tminh Aram nay N5m trutc
III. LU'U CHUYEN TIEN TO'HOAT DONG TAI CHINH
33 Tian vay ngan han, dal han nhanduce c 167.751.526.924 35 387.639 073
34 Tian chi tra no, g6c vay (151.052 349 842) -
40 Lu'u chuy6n ti6n thuan ttY host dOngtai chinh 16.699.177.082 35.387.639.073
50 Lu'u chuyen ti6n thu .an trong nam 15.189.206.230 (32.898.796.261)
60 Ti6n va cac khoan tuiryng &rung ti6ndau nam 4 238.812.238.697 271.711.034.958
70 Ti6n va cac khoan tuang &rang ti6ncu6i nam 4 254.001.444.927 238.812.238.697
COng ty CO ph'àn Chiang khoàn SaigonBank Berjaya
BAO CAO TINH HINH BIEN BONG VON CHU SO HOUcho nam tai chinh k6t thOc ngay 31 thang 12 nam 2014
B05-CTCK
VND
CH! TIEDThuy61minh
SO dau nam S6 tang/giam SO cu6i nam
NO)/ 1 (hang 1nam 2013
NO)/ 1 thang 1nam 2014
Nam truOc Nam nayNO)/ 31 (hang 12
nam 2013Ngay 31 thang 12
nam 2014Tang Giam Tang Clam
VOn CO . phri 17.1 300 000 000 000 300.000.000.000 - 300.000.000.000 300 000 000.00006 phiéu qu9 17.1 (625.332.500) (625.332.500) - (625.332.500) (625.332.500)Qu9 du, phOng tai chink 2.073.886.024 2.073.886.024 - 2.073.886.024 2.073.886.024Cac qu9 khac thuOc vonchi' sa hiru . 2.073 886.023 2.073.886.023 2.073.886.023 2.073 886 023- Quk- dv fa), b6 sung
von di6u 10 2.073.886.023 2.073.886.023 2.073.886.023 2.073.886.023
5 (1:61091(6)/Icii nhuan sauthud chua phan phOi 3.984.014.796 (628.966.601) (4.612 981.397) (3.628.158.825) (628.966.601) (4.257 125.426)
TONG CQNG 307.506.454.343 302.893.472.946 (4.612.981.397) - (3.628.158.825) 302.893.472.946 299.265.314.121
Ngutei lap: NgutYi kiem soat:
Ba Nguyen Lan PhuangKa toan tong hap
Ba Cao Thi Bao LéKé toan TruOTig
Thanh ph6 H6 Chi Minh, ViOt Nam
Ngay 27 thang 3 nam 2014
Xlt z --4 i co 11
11
C6ng ty CO ph6n ChCling khoân SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH B09-CTCKtai ngay 31 thang 12 nam 2014
THONG TIN DOANH NGHIEP
C6ng ty Co phan ChUng khoan SaigonBank Berjaya ("COng ty") la mot cOng ty co phandugc thanh lap theo Giay phep Hoat dOng Kinh doanh s6 94/UBCK-GP do Uy ban ChUngkhoan Nha nu gc ("UBCKNN") cap vao ngay 18 that-1g 7 nam 2008 va duo dieu chinh theo ;11
Giay phep Hoat dOng Kinh doanh s6 340/UBCK-GP do UBCKNN cap, vao ngay 27 thang 7 0nam 2010 va giay phep dieu chinh sO 04/GPDC-UBCK do UBCKNN cap vao ngay 8 thang 1
Vnam 2013.
Hoat Ong chinh trong nam hiOn tai dia COng ty la cung cap cac dich vu mOi gi g i chUng _-:-.J
khoan, tu doanh chUng khoán, ter van dau tu, chUng khoan va tu' van tai chinh.
COng ty CO tru s& chinh tai tang 5 va 6 tai sO 2C dugng PhO arc Chinh, Quan 1, That-1h ph6H6 Chi Minh.
c,
Tai ngay 31 thang 12 nam 2014. tong von co phan cUa COng ty la 300.000.000.000 d6ngVi0t Nam.
1)4C(
S6 luang nhan vien cOa C6ng ty tai ngay 31 thang 12 nam 2014 la 76 ngudy i (ngay 31 thang12 nam 2013 la 65 ngugi).
ca SO' TRiNH BAY
2.1 Chugn mu'c va the clO ke toan áp clung
Bac) cao tai chinh cUa Cbng ty dugc trinh bay bang dOng Viet Nam ("d6ng" hoac "VND")phO hgp vai the dq kb' toan ap dung cho cac cOng ty chung khoan &Ivo quy dinh tai ThOngtu: s6 95/2008/TT-BTC ngay 24 thang 10 nam 2008 ct:ta BO Tai chinh, Th6ng tur so162/2010/TT-BTC ngay 20 thang 10 nam 2010 cLia BO Tai chinh va cac Chuan muc KOtoan Vi0t Nam do BO Tai chinh ban hanh theo:
Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh bOnChuan mu'c Ka toan Vi0t Nam (Dot 1);
Quyet dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 va viec ban hanh sauChuan mu'c Ke toan Vi0t Nam (Dot 2);
Quyet dinh sO 234/2003/QD-BTC ngay 30 thang 12 nam 2003 va viec ban hanh sauChuan mu'c K6 toan Vi0t Nam (Dot 3);
Quyet dinh sO 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sauChuan muc Ka toan Vi0t Nam (flgt 4); va
Quyet dinh sO 100/2005/QD-BTC ngay 28 thang 12 nam 2005 v'e viec ban hanh b6nChuan muc KO toan Vi0t Nam (Dot 5).
Bang can dOi ke toan, bao cao ket qua hoat Ong kinh doanh, bao cao luu chuyen tin te,bao cao tinh hinh bier) dOng von cht:i s& hau va cac thuyet minh bao cao tai chinh ducyctrinh bay kern theo va viec st:r dung bao cao nay khOng danh cho cac d6i tugng khOng clugccung cap cac thOng tin ve cac th6 tuc, nguyen tac va thOng 10 kb toan tai Vi0t Nam va honriCra khOng dugc ch6 dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kink doanh, lu'uchuyen tien te va bran dOng von chit s& hiru theo cac nguyen tac va th6ng le ke toan ducycchap nhan [-Ong rai & cac nu gc va lanh thO khac ngoai Vi0t Nam.
2.2 Hinh th(pc sO ice toan ap clung
Hinh thirc sO k6 toan ciu, ac ap dung cOa COng ty la Nhat kY chung.
2.3 Nien c1O ke toan
Nien dO ke toan cOa COng ty ap dung cho viec lap bao cao tai chinh bat dau to ngay 1 thang1 va ket thOc ngay 31 thang 12.
C6ng ty CO phan Chung khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo) B09-CTCK
tai ngay 31 thong 12 nam 2014
CO' SO' TRINH BAY (tiep theo)
2.4 Dan vi tien to siv dung trong ke toan
Bao cao tai chinh aroc lap bang don vi tier' to sO' dung trong ke toan cOa COng ty la VND.
CAC CHINH SACH Kt TOAN CHID YEU
3.1 Cac thay clOi trong cac chinh sach ke toan va thuyet minh
Cac chinh sach ke toan cCia COng ty sCy dung de lap bao cao tai chinh &roc ap dung nhatquan vai cac chinh sach da &roc so' dung de lap ba p cao tai chinh cho nam tai chinh ketth.tjc ngay 31 thäng 12 nam 2013, ngoai trCe cac thay ye chinh sach ke toan lien quanden nghiep vu sau:
Ngay 6 thong 10 nam 2014. BO Tai chinh ban hanh ThOng so 146/2014/TT-BTC hungdan the do tai chinh .d6i vOi cOng . ty chO'ng khoan. tong ty quan ly quy ("ThOng tu' 146").Th6ng tu' nay thay the ThOng tu' so 11/2000/TT-BTC ngay 1 that-1g 2 nam 2000 cOa BO Taichinh hu,Ong dan ché dq guar) ly tai chinh dOi vfy i cOng ty chOrg khoan co phan va trachnhiem hau han. ThOng tu' 146 co hieu ngay 21 thong 11 nam 2014 va &roc ap dungke to nam tai chinh 2014.
Th6ng tu, 146 66 sung quy dinh ye viec xac dinh gia chUng khoan thu'c to tren thi trutenglam co sey de trich lap du' phOng giam gia chi:mg khoan. Cu the nhu' sau:
061 yai chCy ng khoan niém yet tai Giao dich Chimg khoan Ha NOi va SO' Giao dich
Chiy ng khoan Ho Chi Minh va chUr ng khoan clang ky giao dich tai UpCom, gia chOmgkhoan thu'c to tren thi trung la gia dOng ci:ya tai ngay gan nhat co giao dich tinh denngay trich lap du' phOng.
061 y61 chiing khoan chiya niém yet ye chua clang ky giao dich, gia chUng khoan thu'ctren thi truOng la gia trung binh cüa cac muc gia giao dich thu'c to theo bao gia cOa ba(03) cong ty chCing khoan co giao dich tai thOi diem On nhat yai thOi diem trich lap du'phbng nhu'ng khOng qua mot that-1g tinh den ngay trich lap du' phOng.
Tru'Ong hop chCrng khoan khOng c6 giao dich thu'c to 61-let sinh trong khoang thOi giantren, COng ty khOng thcrc hien trich lap di) , phOng.
061 yai chCy ng khoan niem yet bi hOy hoac bi dinh chi giao dich hoac bi ngUng giao dichke ngay giao dich thiy sau tr& di, gia chirng khoan thu'c to la gia tri so sach tai ngaylap bang can dOi ke toan gen nhat.
C6ng ty dà trich lap du' phOng giam gia chCmg khoan theo quy dinh tren cho nam tai chinh2014.
3.2 Tien va cac khoan twang du'o'ng tien
Tien ye cac khoan tang ducyng tien bao g6m tien mat tai quy, tien gO'i ngan hang, tien gCri
cOa nha dau tu' ye giao dich chdrg khoan, cac khoan dau ngan han c6 thOi han thu h6ikh6ng qua ba that-1g ke to ngay mua, c6 tinh thanh khoan cao, co kha nang chuyen d6i deBang thanh cac lu,ong tien xac dinh va khOng 00 nhieu rUi ro trong chuyen d6i thanh tien.
13
COng ty CO phan Chung khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINN (ti6p theo)tai ngay 31 thang 12 nam 2014
B09-CTCK
3. CAC CHINH SACH KE TOAN CHU YOU (tiep theo)
3.3 D6u tu' chirng khodn ng,in han
Thong s6 95/2008/TT-BTC do BO Tai chinh ban hanh ngay 24 thang 10 nam 2008 chophep cac cOng ty chCrng khoan thut hien hach toan ke toan cac khoan dhu chirng khoantheo mOt trong hai nguyen tc la gia g6c hoac gia tri hap ly. Theo dO, COng ty cla chonphuteng phap gia gOc de ghi nhan cac khoan dau chlYng khoan.
Dau chUng khoan ngan han co th&i han thu hOi khOng qua mOt nam hoac mua vao, banra chirng khoan de kiern Cac khoan Tau tu nay &roc ghi nhan theo gia thtyc to muachCing khoan (gia g6c), bao g6m. Gia mua cOng (+) cac chi phi mua (neu c6) nhu chi phimOi giai, giao dich, cung cap thong tin, thue, le phi va phi ng'an hang.
Lai du, thu nhan duvc trong nam &roc ghi nhan giam gia ‘ vOn chang khoan dOi veri khoanlai don tich truerc ngay mua va ghi nhan tang doanh thu clau tu , dOi vOi phan lai ke tir ngaymuaCac chCrng khoan nay duvc xem xet kh6 nang giam gia tai thCri diem lap bao cao tai chinh.Chirng khoan thuteng mai duvc lap du phOng khi gia tri ghi so ICy n han gia tri thi truteng.phOng giam gia clucrc ghi nhan vao lobo cao két qua hoat dOng kinh doanh tren khoan muc"Chi phi hoat dOng kinh doanh".
3.4 Du, phOng gidrn gi6 dau tu, chCFng khajn ng6n han
Du' phOng giam gia chCrng khoan ducec lap cho tong loaf chCrng khoan duvc mua ban trenthi trubmg va co gia tri thi trubmg thap han gia tri ghi s6. Du, ph6ng duvc lap cho viesgia tri cua cac khoan clau co the chuyen nhuvng &roc tren thi truVng vao ngay ket thiicky kb toan tuteng Cy ng vOi chenh lech giCra giä gOc ct:la co phieu voi gib tri thi tru,Ong taingay db theo hung dan ci:Ja ThOng tu' so 146/2014/TT-BTC do BO Tai chinh ban hanhngay 6 thang 10 nam 2014 hue:mg clan the do tai chinh doi vOi cOng ty chCy ng khoan, c6ngty qu.an ly quy. Tang hoac giam sO tai khoan dux phOng cluvc hach toan vao chi phi hoatdOng kinh doanh trong nam.Gia tri thi trubmg cCia chCy ng khoan , niem yet tren SO, Ciao dich Chung khoan Ha NOi va ScrGiao dich Chung khoan Thanh phe Ho Chi Minh la gia dOng ct:Ya tai ngay gan nhät co giaodich tinh den ngay trich lap du' phOng.
Doi vey i cac chirng khoan ciJa cac cOng ty chura niem yet tren thi truting chtYng khoannhumg da dang ky giao dich tren thi trutmg giao dich cUa cac cOng ty dai ch .Cing chu'a niemyet (UPCom) thi gia tri thi twang cluvc xac dinh la gia dOng cira tai ngay nhat co giaodich tinh den ngay trich lap du, ph6ng.
flOivOi chCing khoan chLya niem yet va chLya dang ky giao dich tren thi tnyOng giao dich cCiacac cOng ty dai chUng chtya niem yet (UPCoM) thi gia chCy ng khoan thcrc to tren thi trutenglam co s& de trich lap du, la gia trung binh ct.ia cac muc gia giao dich thut to theobao gia cOa ba (03) cOng ty chit:mg khoan co giao dich tai thtei diem gan nhat veri the y i diemtrich lap du' phOng nhu'ng khOng qua mOt thang tinh den ngay trich lap du' phOng.COng ty khOng thtyc hien trich lap du' ph6ng cho cac chtYng khoan khOng co du ba (03) baogia hoac khOng co giao dich trong vOng mOt thang tinh den ngay trich lap du , ph6ng.
DOH vOi chCy ng khoan niem yet bi hUy hoac bi dinh chi giao dich, bi ngUng giao dich ke tirngay giao dich thir sau , tra di, gia chUng khoan thtyc to la gia tri sO sbch tai ngay lap bangcan dei ke toan gan nhat.
COng ty CO ph6n Chung khoän SaigonBank Berjaya
THUYET MINH BAO cAo TAI CHINH (tiep theo)
tai ngay 31 thâng 12 nam 2014
B09-CTCK
3. C AC CHINH S ACH K E TO AN CH U Y E U (tied theo)
3.9 Thue tai san
Viec xac dinh mot th6a thuan co phai la thOa thuan thue tai san hay khOng dva trenchat cua th6a thuen do vao thO e i diem khi d6u: lieu viec thu'c hien thOa , thuan nay CO oho
thu6c vao viec s ix dung mot tai san nhat dinh va th6a thuan co bao góm dieu khoan ye
quyen S CY dung tai san hay khOng.
Cac khoan tien thue theo hap ci6ng thue hoat dOng duac hach toan vao ket qua hoat dOngkinh doanh trong nam theo phuang phap duang that-1g clua theo thai han ct:ta hap dOng
thue.
3.10 Chi phi tra trtreyc
Chi phi tra truac bao gom cac chi phi Val trutc ng6n han hoac chi phi tra truac dai han trenbang can dOi ke toan va duac phan bO trong khoang thai gian tra truac hoac thai gian caclai ich kinh to tuang Ong duac tao ra to cac chi phi nay.
Cac loai chi phi sau day duac hach toan vao chi phi tra truac dai han de phan [DO dan ttlyhai den sau nam vao ket qua hoat dOng kinh doanh:
Chi phi cai tao van phOng;
Chi phi thue van phOng; va
Chi phi vat dung van phOng.
3.11 Cac kho6r; phâi tra va chi phi trich trtrac
Cac khoan phai tra va chi phi trich trubc dixac ghi nhan cho s6 tien phai tra trong tuang lai
lien quan den hang h6a va dich vu , da nhan duac khOng phy thuOc vao viec COng ty (la
nhan duac h6a dan cOa nha cung cap hay chua.
3.12 Lai ich ceia nhân viên
3.12.1 Tra cap nghi hu'u
Nhan vier) C6ng ty khi nghi hint se duvc nhan try cap ye huu tt:F Ba p hiem Xa hOi thuOc BO
Lao dOng va Thuang binh Xa hOi. C6ng ty se phai dOng bao hiem xa hOi cho m6i nhan vien
bang 18,00% luang ca ban hang thang cUa ho. Ngoai ra. COng ty khOng phai co mot nghia
vu nao khac.
3.12.2 Báo hiem th j t nghiOp
Theo Th6ng tu, s6 32/2010/TT-BLDTBX H huang den Nghi dinh s6 127/2008/ND-CP. ttly
ngay 1 thang 1 nam 2009, C6ng ty co nghia vu d6ng bao hiem that nghiep vai mCic bang
1,00% qu9 tien luang. tien cOng dOng bac, hiem that nghiep cCia nhCYng nguai tham gia bao
hiem that nghiep va trich 1.00% tien Iu'ang, tier, cung that-1g dOng bac, hiem that nghiep cUa
tirng ngoai lao dOng de dOng cung lUC vao Qu9 136o hiem That nghiep.
3.13 Câc nghiOp vu b6ng ngoai toCac nghiep vu phat sinh bang cac dan vi tien to khac vai dan vi tien to ke toan cUa COng ty
(VND) duoc hach toan theo ty giagiao dich cUa ngan hang thuang mai vao ngay phat sinh
nghiep vu. Tai ngay kat thOc ky ke toan. cac khoan muc tien to co gOc ngoai to duac danhgia lai theo ty gia tai ngan hang thuang mai ma C6ng ty co so du. Tat ca cac khoan chenhlech ty gia thuc to phat sinh trong nam va chénh lech do danh gia lai so du , tien to co gOc
ngoai to cuOi nam duac hach toan vao két qua hoat dOng kinh doanh .
3.14 CO phieu quyCbc cOng cu von chO so hCru duoc COng ty mua lai (co phieu qujf) duac ghi nhan theo
nguyen gia va trt:F vao von chO sa; hCru. , COng ty khOng ghi nhan cac khoan lai (16) khi mua,
ban, phat hanh hoac huy cac cOng cu von chO sa hCFu cCia minh.
C6ng ty CO phki Chiy ng khobn SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo)tai ngay 31 thang 12 nam 2014
3. CAC CHINH SACH KE TOAN CHU YEU (tiep theo)
B09-CTCK
3.15 Ghi nhan doanh thu
Doanh thu dixo'c ghi nhan khi COng ty co kha nang nhan ducic cac Iai ich kinh to co the xacBinh eltrac mot cach chac chan. Cac dieu kien ghi nhan cu the sau day cung phai dtro'c dapCy ng khi ghi nhan doanh thu:Doanh thu hoat ciOng tnOi gi61 chUng khoan
Doanh thu tt:Y hoat d6ng mOi gi g i chCing khoan duvc ghi nhan trong bao cao ket qua hoatdgng kinh doanh khi giao dich chit: rig khoan clugc thvc hiOn.
Doanh thu hoat Ong deu tty chi:mg khoan
Doanh thu tt:Y hoat (16ng dau tu, chCYng khoan duvc xac dinh diva tren mirc chenh tech giaban va gia von binh quan cua chC • ng khoan.
Co tor
Doanh thu duvc ghi nhan khi quy6n duvc nhan khoan thanh toan co tCyc cua Cling ty duvcxac lap. ngooi trCY co tiro nhan bang co phieu chi duvc cap nhat va theo dOi so luvng makhOng duvc ghi nhan la doanh thu.
Thu nhap tai
Doanh thu &r •c ghi nhan khi tien lei chat sinh tren co' , s& d6n tich (CO tinh den Igi tilt ma taisan dem lai) khi kha nang thu hOi tien lai khOng chac char)
Doanh thu cung cap dich vu khac
Khi CO the xac dinh duvc ket qua hop dOng mot cach ch6c chan, doanh thu se duvc ghinhan du'a vac) mire dO hoan thanh cOng viec.Neu khOng the xac dinh duvc ket qua hop d6ng mot cach ch6c ch6n. doanh thu se- chiduvc ghi nhan & milt co the thu h6i duvc cua cac chi phi da ducic ghi nhan.
3.16 Phu'o'ng phap tinh gia von chülig khoan ttx doanh ban ra
COng ty alb dung phuvng phap binh quan gia quy6n di dO:ng de tinh gia von co phieu tu,doanh ban ra.
3.17 Thud thu nhap doanh nghiep
Thue thu nhap hien hanh
Tai san thue thu nhap va thue thu nhap phai n6p cho nam hien hanh va cac nam truckduvc xac dinh bang so Wen du , kin phai flop cho (hoac duvc thu hOi co quan thue, du'atren cac mCyc thue suet va cac luat thue co hieu luv den ngay ket thOc ky ke toan.Thue thu nhap hien hanh duvc ghi nhan vao ket qua hoat d6ng kinh doanh ngo0i tn.),trutmg hop thué thu nhap phat sinh lien quan den mot khoan rr11.1C dugc ghi thang vao vonch6 sdy hCru, trong trutmg hop nay. thué thu nhap hien hanh cong &roc ghi nhan truv tiepvao von chU sa hau.COng ty chi duvc 60 trir cac tai san thue thu nhap hien hanh va thue thu nhap hien hanhphai Va. khi COng ty co quyen hap phap duvc triy giCra tai san thué thu nhap hien hanhv&i thué thu nhap hien hanh phai n6p va COng ty du dinh thanh toan thué thu nhap hienhanh phai trá va tai san thue thu nhap hien hanh tren co s& thu0n.
Thue thu nhap hoan tai
Thue thu nhap hoan 10i duvc xac dinh cho cac khoan chenh lech tam thd y i vao ngay ket thOcky ke toan giCy a co s& tinh thue thu nhap cua cac tai san va no phai tra va gia tri ghi so cuachUng cho muc dich lap bac, cao tai chinh.
COng ty CO phan ChCfng khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo)tai ngay 31 thang 12 nam 2014
B09-CTCK
3. CAC CHINH SACH KE TOAN CHO YEU (tiep theo)
3.17 Thue thu nhap doanh nghiep (tiep theo)
Thud thu nhOp hoan lai (tiep theo)
Thue thu nhap hoan lai . phai tra arac ghi nhan cho tat ca cac khoan chenh tech tam thaichiu thue, ngoai thué thu nhap hoan lai phai tra phat sinh tt:r ghi nhan ban clAu cua mottai san hay no' phai tra tip mot giao dich ma giao dich nay khOng ce anh hu'Org den lainhuan kê toan hoac la' nhuan tinh thuê thu nhap (hoac 16 tinh thué) tai thai diem phat sinhgiao dich.
Tai san thue thu nhap hoan tai dt1CYC ghi nhan cho tat ca cac chénh lech tam thai arac khautru e , gia tri arac .khau trip chuyen sang . cac nam sau cCia cac khoan 16 tinh thuê va .cackhoan tyu dai thue chin a SCY dung, khi chac char) trong ttyang lai se c6 lai nhuan tinh thue desix dung nhtYng chenh lech tam thai du'oc khau cac khoan lb tinh thuê va cac uu daithue chu'a sip dung nay, ngoai tri p tai san thuê hoan lai phat sinh tt:r ghi nhan ban clau cCiamot tai san hoac na phai tra ti p mot giao dich ma giao dich nay khOng co anh huang den lainhuan ice toan hoac lai nhuan tinh thue thu nhap (hoac 16 tinh thué) tai thai diem phat sinhgiao dich.
Gia tri ghi so cLia tai san thue thu nhap doanh nghiep hoan lai phai du'ac xem xet lai vaongay két thOc ky ke toan va phai giam gia tri ghi ,s6 cCia tai san thue thu nhap hoan lai denmtYc bao dam chac chan c0 lai nhuan tinh thu chop hap lai
,c6a mot hoac toan
bo tai san thué thu nhap hoan lai dtyac sir dung. Cac tai san thue thu nhap doanh nghiephoan lai chi n a ghi nhan truac day arac xem xet lai vao ngay ket thOc ky ice toan va du'acghi nhan khi chac chan co du lai nhuan tinh thué de co the sip dung cac tai san thué thunhap hoan lai chi n a ghi nhan nay.
Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra &vac xac dinh theo thuésuat du tinh se ap dung cho ky ké toan ma tai san ducyc thu hOi hay nq phai tra arac thanhtoan, dcra tren cac mire thuê suat va luat thue c0 hieu Icrc vao ngay ket thOc ky ke toanThue thu nhap hoan lai du'ac ghi nhan vac) ket qua hoat dOng kinh doanh ngoai tri p triyanghap thue thu nhap phat sinh lien . quan den mot khoan muc dtyac ghi thang vao von s&hCru, trong truang hap nay, thue thu nhap hoan lai cOng du,qc ghi nhan tru'c tiep vao vonchu s& hau.
COng ty chi durac b0 trt:r cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phaitra khi cong ty 00 quy6n hap phap du,ac b0 trip giCra tai san thue thu nhap hien hanh vaithue thu nhap hien hanh phai nOp . va cac tai san thue thu nhap hoan lai va thue thu nhaphoan lai phai tra lien quan tai thue thu nhap doanh nghiep arac quan ly foal cUng mot caquan thue d6i vtri cOng mot dan vi chiu thue va COng ty du, dinh thanh town thué thu nhaphien hanh phai tra va tai san thue thu nhap hien hanh tren ca s& thuan.
3.18 Cab quy
COng ty six dung lai nhuan sau thue hang nam de trich lap cac quy theo quy dinh tai Thongtu' s6 146/2014/TT-BTC do BO Tai chinh ban hanh ngay 6 thang 10 nam 2014 nhu' sau:
Mix trich lOp tip loi nhuan sau (hue Muc trich lap t6i da
Qu9 dcr trip b6 sung von cii6uQuy tra bat buOc
5%5%
10% von dieu IO10% von die'u
Cac quy khac (Ergo trich lap theo Nghi quy4t cua E39i hOi dOng Co dOng phO hap vai cacquy dinh phap ly co lien quan.
3.19 Phan chia tai nhuan
Lai nhuan thuan sau thue thu nhap doanh nghiep co the duac chia cho cac nha dau tu,/c6dOng sau khi Dai hOi dOng co dOng phè duyet va sau khi da trich lap cac quy du' phbng theoDieu le COng ty va cac quy dinh cCia phap luat Viet Nam.
COng ty CO ph6n ChCrng khaki SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep then)
B09-CTCKtai ngay 31 thang 12 nem 2014
TIEN VA CAC KHOAN TLYO'NG OU'O'NG TIEN
S6 cu6i nam
VND
S6 clAu nam
Tien met 39.467.261 2.032.476Tien gCri ngan hang 232.917.140.996 214.810.206.221Cac khoan tu'o'ng clueing tien 21.044.836.670 24.000.000.000
TONG CONG 254.001.444.927 238.812.238.697
Cac khoan tuang throng tien la cac khoan tien gCri ngan hang co ky han dutfy i 3 thang.Toan bO so du cac khoan tuang throng Wan tai ngay 31 thang 12 barn 2014 da &roc camco de dam bac) cho cac khoan vay ngan han tai mot ngan hang thuang mai. Khoan tiennay co lai suet 3,3%/nam den 4%/nam.
Bao gom trong cac khoan tien girl ngan hang tai ngay 31 thang 12 nam 2014 va 31 thäng12 nem 2013 la khoan tien gCri vai sO tien la 210.000.000.000 VND tai chi nhanh dia Nganhang Thu'ong mai CO phan C6ng thiyang Viet Nam ("VietinBank"), tuy nhién VietinBankkhOng dOng y vOi sO dux nOi tren. Su' khac biet nay lien quan den MO vu gian An taiVietinBank. Theo ban an hinh so , so them ngay 27 thang 1 nam 2014, Tba An Nhan danThanh phO H6 Chi, Minh de tuyen mot nhan vien 00 cOa VietinBank se chiu trach nhiem bOithu'&ng toan bO sO tien nOi tren cho COng ty. Tuy nhien. vao ngay 10 thang 2 nam 2014,COng ty da gO'i don khang cao len Tba an Nhan dan Thanh phO HO Chi Minh va Tba anNhan dan TOi cao khang cao ban An nay va yeu cau VietinBank phai co trach nhiem bOithiyOng toan b6 so tien nOi tren cOng tien lei then quy dinh cho Cling ty. Ngay 7 thang 1 nam2015 ; TOa An Nhan dan TOi cao da tuyén ban An hinh scr phOc them, then dO, hCiy mot phanquyet dinh Ben an hinh so them. trong do CO nOi dung lien quan den trach nhiem b6ithirOng cUa nhan vien c0 ct:ta VietinBank dOi vOi COng ty de dieu tra va xet XCF lei. Tai ngaylap lobo cao nay. Cling ty dang chO' cac butec dieu tra, xat xt:r tiep then lien quan den VI) an.Ban TOng Giam dOc tin tiyOng rang vu viec se sOm dtroc giai quyét then huOng CO loi choCOng ty.
GIA TRI KHOI LU'ONG GIAO DICH THVC HIEN TRONG NAM
Kh6i Itiong Gia to
giao dich thcrc hiOn giao dich thvc Man
trong nam trong nem
(clan vi) (VND)
coa COng ty
- CO phieu
CUa nha deu tty
- 06 phieu
1.000
802.738.604
20.000.000
10.307.428.357.600
TONG CONG 802.739.604 10.307.448.357.600
19
COng ty CO phan ChCrng khobn SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH theo)tai ngay 31 thang 12 nam 2014
B09-CTCK
6. TINH HINH DAU TU' TAI CHINH
Cac khoan (Tau tu' taichinh ngan han
CO phieu nibm yet
CO phieu chuaniem yet
TONG CONG
VND
Giä tri theo So vai gia thi twang T6ng gia tri
S6 krang s6 sAch theo
(don vi) 14 focal'? Tang Giam thi truxing
1.705 24.363.451 6.447.005 (5.773.256) 25.037.200
56 632.368 (632 368)
1.761 24.995.819 6.447.005 (6.405.624) 25.037.200
6.1 Cac khoan cf,iu tu' tai chinh no'n hat)
Chi tiet cac khoan dau tu' tai chinh ngan han do C6ng ty nam giCy nhu, sau:
SO cu6i nam
VND
S6 dau nam
eau tu' chCing khoan ng6n hanDu' phOng giàrn gia dau tu' ngán han
Già tri thuAn crau tu' tai chinh ngan han
24.995.819(6.405.624)
18.590.195
24.995.819(9.305.739)
15.690.080
Chi tiet tinh hinh tang Om dy' phOng giam gia dau tux ngan han trong nam nhu' sau:
Nam nay
VND
Nam tnyeyc
Du, phOng Om gia dau nam 9.305.739 12.145.255Du' phOng trich lap trong nam - 1.525.293Hoar) nhap du' phOng trong Ram (2.900.115) (4.364.809)
Du' phOng giam gia cu6i flan) 6.405.624 9.305.739
20
C6ng ty CO phAn Chiang khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINN (ti6p theo)
B09-CTCKtai ngay 31 thang 12 nam 2014 va cho nam tai chinh k6t thOc cOng ngay
6. TINH HINH DAU TU' TAI CHINH (ti6p theo)
6.2 Chi tiet du, phOng các khodn d'au tu' tai chinh ngan han bi giárn gid
GO tri theo s6 k6 toãn Giarn so v6i gie thi truteng
VND
T6ng già ft-1 theogi6 thi twang
Chi Wet./ SO cu6i main S6 clau nam S6 cu6i nam S6 cle'u nam S6 cu6i nam SO ole'u namCo phi6u
Co phieu niern y6t
C6ng ty Co phan ChUng khoan Kim Long (KLS) 1.283.777 1.283 777 (548.777) (674.777) 735.000 609.000COng ty Co phan K9 thuat DiOn Toan cau (GLT) 887.142 887.142 (150.042) (216.342) 737.100 670.800TOng COng ty CO phan Xuat nhap khau va Xay dungViet Nam (VCG) 821.327 821.327 (249.827) (366.827) 571.500 454.500COng ty CO phan Someco Song Da (MEC) 809.190 809.190 (411.690) (329.190) 397.500 480.000C6ng ty CO phan Xi mang va Xay dung Quang Ninh (QNC) 773.226 773.226 (416.326) (541.026) 356.900 232.200COng ty CO phan ChOmg khoan Sai Gan Ha NOi (SHS) 772.590 772.590 (327.390) (524.790) 445.200 247.800COng ty Co phan Khoang sari Bac Kan (BKC) 767.831 767.831 (194.431) 573.400 767.831COng ty Co phan Song Da 9 (SD9) 764.235 764.235 (59.235) (139.235) 705.000 625.000Cac co phiéu khac 8.863.306 11.372.821 (3.415.538) (6.513.552) 5.447.768 4.859.269CO phi6u chua niém y6t 632.368 - (632.368) - - -
TONG CONG 16.374.992 18.252.139 (6.405.624) (9.305.739) 9.969.368 8.946.400
21
COng ty CO phan ChCing khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (ti6p theo)tai ngay 31 thong 12 nam 2014 va cho nam tai chinh kat thOc cOng ngay
B09-CTCK
7. CAC KHOAN PHA' THU NGAN HAN
SO dit u nam So phat sink trong nam S6 cu6i nam
VND
Chi 11611 Tang s6 S6 qua han S6 khO dal T5ng Giam Tong s6S6 qua
han
S6 do'phOng
S6 khó doi da trich lap
Tra tru'&c cho ngue• ban 205.056.442 130.391.635 (239.328.077) 96.120.000Phai thu hoat thing giao dichchu'ng khoan 152.160.853.663 - 11.818.967.806.159 (11.828.765.600.617) 142.363.059.205
Phai thu nha CIAU tu' ve nghi5pvu giao dich ky quk (a) 97.652.232.314 1.561.907.861.706 (1.561.492.231.150) 98.067.862.870Phai thu dich vu Ong truti'ccho nha dau try (b) 30.325.264.393 2.783.976.263.560 (2.792.863.050.160) 21.438.477.793Ph5i thu tfi (rung tam lu'u kychting khoan (c) 21 777.941.000 7.048.986.987.877 (7.048.843.284.877) 21.921.644.000Phai thu nha dau tu ye nghi5pvu h6 fro. thanh boar/ (d) 1.954.724.831 418.628.477.788 (420.456.331.631) 126.870.988Lai ph5i thu ter giao dich kyquk 450.691.125 5.468.215.228 (5.110.702.799) 808.203.554
3. Cac khoan phai thu khac 373.082.294 2.125.736.263 (2.431.866.246) 66.952.311- thu lãì tién girl
ngan hang 362.725.001 1.649.375.110 (1.958.936.945) 53.163.166- Phai thu khac 10.357.293 476.361.153 (472.929.301) 13.789.145
TONG CONG 152.738.992.399 11.821.223.934.057 (11.831.436.794.940) 142.526.131.516
Day la cac khoan phai thu theo cac hop d6ng giao dich ky quji oh:mg khoan duvc dam bao bang danh muc chCrng khoan hoac tai san c6a nha dau cothOi han hieu Ivo la 90 ngay va CO the gia han them tOi da 30 ngay ke ngay het han hop dOng.Day la khoan ti6n COng ty tam Cy ng tri.rOc cho nha dau tai ngay nhan &roc th6ng bao khOp lenh ban 61-IL:mg khoan vi se duvc thu h6i tir tin thu ban chi:mgkhoan c6a nha dau th6ng thiyOng la trong vOng ba ngay ke tir ngay ban chi:rng khoan.Day la cac khoan phai thu ttir trung tam luu ky y6 thanh toan 60 giao dich chi:mg khoan c6a nha dau trong 3 ngay cuOi nam.
Day la cac khoan phai thu nha dau tu' &roc dam bao bang danh muc chimg khoan hoac tai san ca m co.
22
COng ty CO phn ChCvng khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (ti6p theo)
B09-CTC Ktai ngay 31 thong 12 nam 2014 va cho nam tai chinh ket thOc cOng ngay
8. TAI SAN CO DINH HU'U HiNH
Nguyen gia:
S6 du' dau namMua trong nam
S6 du' cu6i nam
Phtrang tiOn van taiTrang thief bi
van ph6ngThi5t bi cOng ngh5
thong tin Tai sat) khac
VND
TOng Ong
1.061.130.000 1.184.702.193 4.096.263.891100.122.000
140.690.246 6.482.786.330100.122.000
1.061.130.000 1.184.702.193 4.196.385.891 140 690.246 6.582.908.330
Gia tri hao men:
SO du' dau nam 928.462.960 1.184.702.193 4.031.817.169 123.521.569 6.268.503.891Tang trong nam 132.637.565 84.787.431 15.969.580 233.394.576
S6 du' cu6i nam 1.061.100.525 1.184.702.193 4.116.604.600 139.491.149 6.501.898.467
Gia tri con Iai:
S6 du' dau nam 132.667.040 64.446.722 17.168 677 214.282.439
S6 du' cu6i nam 29.475 79.781.291 1.199.097 81.009.863
Nguyen gia TSCD hiy u hinh da khau hao het nhung van con sir dung tai ngay 31 thong 12 nam 2014 la 5.341.808.430 d6ng (ngay 31 thong 12 nam 2013:4.765.588.135 d6ng).
23
Ly vv Ni [CAI I %_.,1 IU I I 1\1 IV011 I ,..-)C11U1IL./C11 LJGI JOI)101
THUYT MINH BAO CAO TAI CHINN (ti6p theo) B09-CTCKtai ngay 31 thang 12 nam 2014 vb cho nam tai chinh ket thOc cOng ngay
TAI SAN CO DINH VO HINH
VND
Phan m'ém tin hoc
Nguyen gia:
S6 du dau namMua trong nam
S6 du' cuOi nam
8.288.928.801227.797.960
8.516.726.761
Gia tri hao men:
SO du dau namTang trong Ram
S6 cu6i nam
6.720.980.8251.208.142.273
7.929.123.098
Gia tri con
S6 du dau nam
S6 du cuOi nam
1.567.947.976
587 603.663
Nguyen gia TSCD v6 hinh da khau hao het nhung van con sir dung tainam 2014 la 1.233.848.801 dOng (ngay 31 thang 12 nam 2013: 1.233.848.801
11n11•1Me
ngay 31 thang 12dOng).
CHI PHI TRA TRUO'C DAI HAN
VND
S6 cuOi nam S6 clau nam
Chi phi thiet bi tin hoc 151.538.822 16.934.196Chi phi cai tao van phOng 50 666.689 874.278.920Chi phi Pao tri phan mem 12.314.583 11.904.699Chi phi vat dung van ph6ng 7.083.334 16.420.606Chi phi not that van phOng 4.732.717 181.563.099
TONG CONG 226.336.145 1.101.101.520
Thay d6i trong chi phi tra truOsc dai han trong nam nhu sau:
VND
Nam nay Nam tru'&c
S6 du dau nam 1.101.101.520 2.141.147.001Tang trong nam 119.658.728 268.973.392
1.220.760.248 2.410.120.393Phan b6 trong nam (994.424.103) (1.309.018.873)
S6 du' cu6i nam 226.336.145 1.101.101.520
24
THUYT MINH BAO CAO TAI CHINH (tiep theo) B09-CTCKtai ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thiic cung ngay
11. TIEN NOP QV( HO TIRO' THANH TOAN
Tien nop Quy h6 trg thanh toan phan anh cac khoan tien ky quy tai Trung tam Lua u kyChtja ng khoan Viet Nam.
Theo Quyet dinh s6 45/QD-VSD ngay 22 thang 5 nam 2014 ci.ia Trung tam Lu a u ky ChUangkhoan Viet Nam, COng ty phai ky guy mot khoan tien ban dau la 120 trieu dOng va hangnam phai dOng them 0,01% tong giä tri giao dich chCrng khoan mOi gi61 cUa nam lien trty&c,nhu'ng khOng qua 2,5 ty cl6ng/nam vai giai han tOi da ye MCFC dOng gOp la 20 ty dOng.
Bien dOng tien n6p Qu9 h6 trq thanh toan nhu sau:
VND
Tien nOp ban dau 120.000.000Tien nOp 66 sung den het nam 2013 1.068.683.752Tien lei nhan &roc den het nam 2013 323.144.008
SO du' d6n ngay 31 thang 12 nam 2013 1.511.827.760
Tien Op b6 sung trong nam 408.676.419Lai nhan dua gc trong nam 107.233.344
S6 du den ngay 31 thang 12 nam 2014 2.027.737.523
TAI SAN DAI HAN KHAC
VNDS6 cu6i nam S6 chiu nam
Bet coc thue van phOng 501.600.000 501.600.000Oat coc sCr dung dich vu taxi 13.000.000 13.000.000
TONG CONG 514.600.000 514.600.000
VAY VA NO' NGAN HAN
VNDs6 cu6i nam s6 dau nam
Thau chi 2.840.074.013Vay ngan hang Maybank (i) 41.920.000.000Vay cOng ty Inter Pacific Securities Sdn Bhd ( 9.793.301.420 32.547.565.060
51.713.301.420 35.387.639.073
Day la khoan vay bang ciOng Viet Nam to Ngan hang MayBank Viet Nam chiu lei suetgiao dOng tir 4%/nam den 7%/näm, co th g l han duba i 2 thang, lei tra cuOi ky.
Day la khoan vay bang Ringgit Malaysia to COng ty Inter Pacific Securities Sdn Bhd laco clOng Ian ct:Ja cOng ty nham tai tra cho cac hoat Ong hang ngay cCia COng ty. Khoanvay co th gl han ban dau ba thang. &Ivo gia han t6i da den mot nam, chiu lei suet10.00%/näm, lei tra cuOi ky.
25
180.000.000173.409.167
148.262.596
501.671.763
178.460.000126.517.958104.010.000133.613.816
542.601.774
VND
S6 cu6i närn
S6 clAu nãrn
300.000.000.000 300.000.000 000(625.332.500) (625.332.500)
299.374.667.500 299.374.667.500
THUYET MINH BAO cAo TAI CHINH (tiep theo) B09-CTCK
tai ngay 31 thang 12 nem 2014 ve cho nem tai chinh ket thOc cOng ngey
14. THUS VA CAC KHOAN PHAI NOP NHA NIYO'C
VND
STT Chi tie-u S6 ci6u nãrn S6 phâi n6p
trong nãrn S6 clä n6ptrong nam S6 cu6i närn
1 Thue thu nhap canhen nQp hq nhedau ter
2 Thue thu nhep Canhen cUa nhan vien
3 Thue gia tri gia tang4 Thue khac
TONG CONG
337.735.856
226.589.62616 044.423
1.564.046
581.933.951
5.174.354.056 (5.069.985.780) 442.104.132
2.033.432.067 (1.920.721.491) 339.300.202
343.214.208
(327.935.006) 31.323.625
245.525.964
(239.363.299) 7.726.711
7.796.526.295 (7.558.005.576) 820.454.670
15. CHI PHI PHAI TRA
S6 cu6i nãrn
VND
S6 c16u nãtn
Phi dich vu chuyen mOnTrich trute c chi phi lei vay
Phai tra tien thue nheChi phi phi tre khac
TONG CONG
16. PHAI TRA HOAT DONG GIAO DICH CHUNG KHOAN
Phai trâ nhe deu ter - Tien ban ch0'ng khoanchOi véPhai trà phi giao dich
TONG CONG
VOn gOpCO phieu quj/
TONG CONG
17. VON CHU SO HaU
17.1 Chi tiet von
S6 cu6i näm
VND
S6 clAu n5m
48.908.518.019257.222.765
56 069.070.462236.111.446
56.305.181.90849,165.740.784
26
tai ngay 31 thang 12 nam 2014 va cho nam tai chinh kat thOc cUng ngay
17. VON CHO SO' FICYu (tiap theo)
17.1 Chi ti6t von gOp (ti6p theo)
Chi tit thanh phan co dOng cCia COng ty tai ngay 31 thang 12 nam 2014 nhu, sau:
S6 co phan 7-.}% 10 sey hay
COng ty Inter Pacific Securities Sdn Bhd 14.700.000 49%C6ng ty TNHH MOt thanh vien Du lichThiyang mai Ky HOa 4.000.000 13%Ngan hang Thuiong mai CO phanSai GOn Cbng thuiong 3.300.000 11%Cãc co dOng khac 7.937.467 26%CO phieu quy 62.533 1%
TONG CONG 30.000.000 100%
17.2 Cdc quk thuOc von chef sa hCru
Can cu' theo Nghi quy6t Dai hOi dOng CO dOng cLia COng ty vao ngay 25 thang 4 nam2014, COng ty kh6ng thu'c hiOn trich lap Quj it du' phbng tai chinh va Quy du' trir b6 sungvon dieu lä.
17.3 L6 trén co phieu
LO trën co phieu ducec tinh bang cach chia 16 sau thue phan b6 cho co dOng hCiu cophieu phO thong cUa C6ng ty cho so luigng binh quen gia quy6n c6a so co phieu phO thOngdang It_ru hanh trong nam.
COng ty sir dung cac thOng tin sau de tinh 16 tren co phieu:
Nam nay Nam trub'c
LO sau, thue phän cho co dOng hauco phieu phO thOng (VND)Binh quen gia guy -en cCia so co phieu phO th6ngtinh 16 tran co phieu
L6 trén co phieu (VND/c6 phieu)
(3.628.158.825) (4.612.981.397)
29 937.467 29 937.467
(121) (154)
27
10 310 034.9423.309.931.0802.242.623.9191.515.299.749
107.233.344250.960.342
17.736.083.376
5.628.791.4902.316.618.3831.683.143.6873.773.383.715
149.929.567
13.551.866.842
Nam nay
15.292.373.2073.889.706.7822.392.015.5911.812.720.8651.056.401.4721.051.932.295
(2.900.115)
25.492.250.097
VND
Nam trub'c
9.517.073.4622.204.034.973
228.379.3511.858 301 8751.054 943 6431.168.266 608
2.078.940(2.839.516)
16.030.239.336
Nam nay
8.387.644.641920 262.727771 532.612764.980 348389,604,554
18.130.8371.893.204.730
13.145.360.449
VND
Nam trubc
6.764.080.208614.578.465953.567.971765.077.975670.327.273
48.492.3221.668.255.107
11.484.379.321
tai ngay 31 thang 12 narn 2014 va cho ham tai chinh ket th0c cOng ngay
18. DOANH THU KHAC
Nam nay
VND
Nam trutec
Doanh thu hoat dOng giao dich ky quyDoanh thu hoat dOng tang trudc cho nha dau tu'Lai khacThu lei tien gixi ngán hangLai tien gCri tt:r Quy hO tra thanh townDoanh thu khac
TONG CONG
CHI PHI HOAT DONG KINH DOANH
Chi phi nhan vienChi phi m6i giOe i chOrg khoanChi phi lai vayChi phi vat lieu va bao dt.y (frng cong cu lao dOngChi phi thue van phOngChi phi khau hao tai San co BinhChi phi hoat d6ng dau to cht:rng khoanHoan nhap dty ph6ng giam giá chC y ng khoan
TONG CONG
CHI PHI QUAN LY DOANH NGHIEP
Chi phi nhán vièn quán 19Chi phi dich vu mua ngoaiChi phi cai tao, sCra chUa van phongChi phi thu,è van phOngChi phi khau hao tai san CO BinhChi phi cOng cu. c16 cking van phOngChi phi khão b, ng tien
TONG GONG
28
S6khOng difgc
chuyén 16
S616 tinh thud da"dtrovc sty dung den
ngay 31/12/2014
VND
S616 tinh thudchu'a sCP dung taingay 31/12/2014
8.320.154.5933.829.752.9823.020.907.410
15.170.814.985
Ném Co thepilaf chuyen 16 S6 16 tinh thuósinh den nam chat sinh
2012 2017 8.320.154.5932013 2018 3.829.752.9822014 2019 3.020.907.410
TnNr. cemin 15.170.814.985
ang ty CO phk ChOing khoàn SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINN (tiep theo)tai ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thk cOng ngay
B09-CTCK
21. THUS THU NHAP DOANH NGHIEP
21.1 Chi phi thud thu nhap doanh nghiep hien hanh
COng ty co nghia vu nOp thud thu nhap doanh nghiep 22% tren tong nhuan chiu thudtrong nam 2014 theo ThOng tu so 78/2014/TT-BIC (nam trui&c: 25%).
Cac bao cao thud cUa COng ty se chiu scr kiem tra cUa ca quan thud. Do viac ap dung luetva cac quy dinh Yd thud clOi vOi cac loci nghiep vu khac nhau CO the cluvc giai thich theonhieu cach khac nhau, so thud ciuqc trinh , bay Van bao cao tai chinh co the se thay clOitheo quyet dinh cwSictling ctUa quan thud.
Thud thu nhap doanh nghiep hi .On hanh phai tra &Tic xac dinh dva tran thu nhap chiu thudci:la nam hien tai. Thu nhap chiu thud cOa COng ty khac thu nhap ducec bao cao trongBac cao ket qua hoat Ong kinh doanh vi thu nhap chiu thud khOng bao g6m cac khoanmuc thu nhap chiu thud hay chi phi &roc khau trCr cho muc dich tinh thud trong cac namkhac va cOng khOng bao gOm cac khoan muc khOng phai chiu thud hay kh6ng &roc khautrir cho muc dich tinh thud. Thud thu nhap doanh nghiep hien hanh phai tra cUa Cong ty&roc tinh theo thud suat (55 ban hanh den ngay két thOc ky ke toan.
Bang LrOc tinh min thud thu nhap doanh nghiep hien hanh cUa COng ty dugc trinh baydubl day:
Näm nay
VND
Nãm tru'&c
L6 thuen truck thud (3.628.158.825) (4.612.981.397)
Cac dieu chinh tang (giam)191 nhuan theo ke toan
Chi phi khOng duroc khau VC.), 607.251.415 783.228.415
L6 tinh thud vac tinh (3.020.907.410) (3.829.752.982)
Thud TNDN phai tre theo thud suat 22%
Thud TNDN phai tra u,O,c tinh nam hien hanh
Thud TNDN phai tra dau namThud TNDN da tra trong nam
Thud TNDN phai tra cu61 nam
21.2 Chuyen 16
Theo quy dinh thud hien hanh, C6ng ty &roc phep chuyen cac khoan i6 tinh thud sang cacnam sau de PO trCr vOi loi nhuan thu &roc trong vOng nam (5) nam lien tuc ke to nam tiptheo nam phat sinh khoan 16 do.Tai ngay 31 thang 12 nam 2014, C6ng ty c6 khoan 16 tinh thud mang sang la15.170.814.985 d6ng CO the sir dung de b0 trtY vCri nhuan phat sinh trong tu'o'ng lai. Chiti6t nhty sau:
COng ty CO phki CI-16'11g khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (ti6p theo)tai ngay 31 theng 12 nam 2014 ye cho nam tai chinh ket th0c cOng ngay
B09-CTCK
21, THUE THU NHAP DOANH NGHIEP (tiep theo)
21.3 Thue thu nhap doanh nghiep hoan lai
Tai ngay 31 thang 12 nam 2014, COng ty co khoan 16 ICly k6 tinh thua ut ec tinh phat sinh c6the six dung de bu trtli vO thu nhap chiu thu trong turang lai la 15.170.814.985 dOng. Tuynhian. COng ty khpng ghi nhan tai san thuê thu nhap hoan lai cho khaki 16 tinh thu nay doCOng ty , chtra chac chän vé kha nang COng ty se co nhuan tinh thué six dung taisan thua nay trong tu'ang lai.
NGHIEP VU VO'I CAC BEN LIEN QUANGiao dichlO'n vte i cac ben lien quan trong nam ka toan kat thOc ngay 31 thang 12 nam 2014nhu' sau:
VND
Ben lien quan m6i quan he NOi dung nghi'ep vu Gia tri
Ngan hang Thu'ong mai CO dOng ROt tin tt:r tai khaki 175.800.000.000Co phan Sai GOn GCy i tién vao tai khoan 160.800.000.000COng thu'ang Lai tien gt:fi nhan duot 791.665.254
Thu hir dich vu tu' van 113.636.364
COng ty Inter Pacific CO dOng Vay 20.811.526.924Securities Sdn Bhd Tra von gOc 43.565.790.564
Tra lai tian vay 139.308.203
Cac khoan phai thu va phai tra cac ben lien quan tai ngay 31 thang 12 nam 2014 nhu , sau:
VND
Ben lien quan NOi dung nghiep vu Phai thu/(phai tra)
Ngan hang Thiyang maiCO phan Sai GOnCOng thu.ang
COng ty Inter Pacific CO dOngSecurities Sdn Bhd
Thu nhap cUa cac thanh vian HOi dOng Quan tri va Bann -I- Ong Giam d6c:
LutingThu lao
TONG CONG
VND
2.448.617.684500.500 000
2.949.117.684
CAC CAM KET THUS HOAT HONG
Vao ngay 31 thang 12 nam 2014, cac khoan ti6n thua phai tra trong tuang lai c6a COng tytheo hap dOng thua hoat dOng duvc trinh bay nhL y sau:
s6 cu6i nam
VND
SO da'u nam
06n 1 namTU 1 nam den 5 nam
TONG CONG
1.854.196.364618.065 455
2.472.261.819
1.125.400.000
1.125.400.000
m6i quan
CO citing Tian gal cO ky hanTian gCri thanh toanLai du' thu
Vay ng6n hanLai phai tra
(9.793.301.420)(152.332.500)
5.211.087.528
C6ng ty CO ph6n Chi ng khobn SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo)
B09-CTCKtai ngay 31 thàng 12 nam 2014 vá cho nam tai chinh ket thbc cOng ngay
24. MUC DICH VA CHINH SACH QUAN LV ROI RO TAI CHINH
C6ng ty thus hien khung quan ly rUi ro toan dien nhu' sau:
Rui ro thi trubvg
Rui ro thi truteng la rui ro ma gia tri hop ly cOa caclu6ng tien trong tuang lai cOa mot cOngcu tai chinh se bin dOng theo nhang thay dOi cCia gia thi trutng. RUi ro thi truOrgcO bOn
loai rui ro: rUi ro lei suet, rOi ro tien te, íüí ro gia hang hda va rUi ro ye gia khac, chang han
nhu' rOi ro vé gia c6 , phan. C6ng tai chinh bi anh hui5, ng ro thi truOmg bao gOm cackhoan vay va noe, ti en girt, cac khaki dau tai chinh ngan han va dau to seri sang de ban.
Rái ro 16i suet
RUi ro lai suet la rui ro ma gia tri hop ly cua cac luang tien trong tuang lai cua mot cOng cutai chinh se bier) dOng theo nhu'ng thay dOi cUa lai suet thi tru&ng. Rui ro thi truOmg do thaydOi läi suet cüa COng ty chU yeu lien quan den cac khoan tien gCri ngan han va cac khoanvay cOa C6ng ty. Day la cac khoan dau to ngan han va khOng &Ivo COng ty nam giir nhern
muc dish thu lei tix su tang len trong gia
C6ng ty quan ly rUi ro lai suet bang each phan tich tinh hinh canh tranh tren thi tru&ng de CO
duot cac lai suet CO I • i cho muc dich cua C6ng ty va van nam trong giai han quan ly rUi rocUa minh.
C6ng ty khOng thus hien phan tich dO‘ nhay dOi vOi lai suet cho nam tai chinh ket ,thOc ngay31 thang 12 nam 2014 vi cac khoan Wen gUi va vay trong nam hien hanh CO su e t co dinh.
Rui ro ngoai te
Rui ro ngoai te la rUi ro ma gia tri h6p hoac cac luang tien trong tuang lai cCia mot cOng cutai chinh bin dOng do thay dOi t9 gia ngoai te h6i doai. COng ty chiu rui ro do su thay dOi cUaty gia hOi doai lien quan truc tiép dén .cac hoat dOng kinh doanh, cOa COng ty (khi doanh thu vachi phi &rot thus hien bang clan vi tien te khac dOng tien ké toan hash toan cUa COng ty).
RUi ro do su, thay dOi tjr gia h6i doai cUa COng ty la khOng clang ke do phan Ian cac tai seriva no phai tra cLia C6ng ty bang d6ng Viet Nam.
ROi ro ve già co phieu
Cac co phieu de niem yet va chua niem yet do COng ty nam giir bi anh hithng beri cac rUi rothi truteng phat sinh tbi tinh khOng chac cha p ye gia tri tuang lai cUa co phieu dau tu. COng
ty quan ly gia rui ro ve già co phieu bang each thiet lap han mUc dau tu. Hqi d6ng Quen tri
cCia COng ty cOng xem xet va phe duyet cac quyet dinh dau to vao co phiéu.
RUi ro do su thay dOi y6 gia co phieu cUa COng ty la khOng clang ke.
R6i ro tin dung
FRUi ro tin dung la rui ro ma mot ben tham gia trong mot cOng cu tai chinh hoac hap dOngkhach hang khOng thus hien cac nghia vu cOa minh, clan den ton th6t v6 tai chinh. C6ng ty corUi ro tin dung tir cac hoat dOng kinh doanh .c6a minh yeu dal yerl cac khoan phai thu) vati,' hoat dOng tai chinh cija minh, bao gOm tien gtxi ngan hang va cac c6ng cu tai chinh khac.
Cac khoán ph5i thu
COng ty quan ly rUi ro tin dung khach hang thOng qua cac chinh sash, thCi tyc va quy trinh
kiem soat cUa COng ty co lien quan den viec quan ly rui ro tin dung khach hang. Chat luting
tin dung cUa khach hang duvo danh gia dua tren bang diem xép hang tin dung chi tiet va
han mdt tin dung ca nhan drat xac dinh phi, hop v61 danh gia nay. C6ng ty thu&ng xuyèntheo dOi cac khoan phai thu khach hang chua thu citycec. Cac phan tich ye kha nang lap du
phOng du6c thus hien tai ngay lap bao cao tren co sa tUng khach hang dOi vai cac khachhang 16e n. COng ty tim cash duy tri kiem soat chat the cac khaki phai thu tan dong va thanh
lap mot 60 Oar), kiem soat tin dung de thieu ro tin dung. Cac hoat d6ng canh baonguy co tién ky qu9 (margin call) ciia khach hang du6c thus hien dUng han ye tuanth6 theo dung ban chat ciia seri pharn h6p dOng giao dich ky qu9. Theo quan diem da not
tren va thus to rang cac khoan phai thu khach hang cUa C6ng ty danh cho mot so luvng Ian
khach hang da clang. do d6 khOng co rUi ro tap trung ye tin dung.
.11
COng ty CO phan Chung khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo) B09-CTCKtai ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thOc cOng ngay
24. MUC RICH VA CHINH SACH QUAN RUI RO TAI CHINH (tiep theo)
Rui ro tin clung (tiep theo)
Tien gCri ngan hang
COng ty chu yeu duy tri so dux tier, gCy i tai cac ngan hang ducfc nhlau ngu'&i bet den a VietNam. RUi ro tin dung tix so der tin tai cac ngan hang dutc quan ly bOei b6 phan nganquji cUa COng ty theo chinh sach , c6a C6ng ty. ro tin dung tOi Ca cUa COng ty dOi v&i cackhoan muc trong bang can dOi ké toan tai mOi ky lap Pao cao chinh la gia tri ghi s6 nht y trinh
bay trong Thuyet minh s6 4.
Rui ro thanh khoan
ROI ro thanh kho6n la rui ro COng ty gap kh6 khan khi thcfc hien cac nghia vu tai chinh dothieu von. RUi ro thanh khoan cCia COng ty chu yet., phat sinh viec cac tai san tai chinh vang phai tra tai chinh CO cac thtei diem dao han lech nhau.
COng ty giarn sat rUi ro thanh khoan thong qua viec duy tri mot luiang Lien va cac khoantyping du'ang tién va cac khaki vay ngan hang a min ma Ban Tong Giarn d6c cho la CO dedap Cy ng cho cac hoat dOng cUa COng ty va de giarn thieu anh huigng cCia nhang bién d6ngye iuOng fien. Bang duig i day tOng hap thOii han thanh toan cOa cac khoan ng phai tra taichinh cCia COng ty:
Ngáy 31 thâng 12 nam 2014
Bet c0theyi diem nao Dutei 1 nam
VND
T6ng cdng
Vay ngan han 51.713.301.420 51.713.301.420Phai tra hoat Ong giao dichchCrng khoan 49 165.740.784 49 165.740.784Chi phi phai tra 148.262.596 353.409.167 501.671.763Phai tra ngu'&i ban 58.903.617 58.903.617Cac khoan phai tra,phâi n6p ngan han khac 170.021.366 170.021.366
49.372.906.997 52.236.731.953 101.609.638.950
Ng4 31 thàrig 12 nam 2013Vay ngän han 35.387.639.073 35.387.639.073Phai tra hoat dgng giao dichchOing khoan 56.305.181.908 56.305.181.908Chi phi phai tra 237.623.816 304.977.958 542.601.774Phai tra ngute i ban 21.301.591 21.301.591Cac khoan phai tra,phai flop ngän han khac 121.494.852 121.494 852
56.564.107.315 35.814.111.883 92.378.219.198
COng ty cho rang mire CO tap trung rui ro dOi v&i viec tra not la thap. COng ty c6 du kha nangtiep can cac ngu6n von va cac khoan vay den han thanh toan trong vOng 12 that-1g co theduoic tai tuc v0 cac ben cho vay hien tai.
Tai san dam bao
Tai ngay 31 thang 12 nam 2014 COng ty c6 the chap khoan tier, gCri co ky han vgi tOng gia
tri la 21.044.836.670 clang de dam bac cho khoan vay ngan han tai mot ngan hang thuiangmai (Thuyet minh s6 4).
COng ty co giCy cac khoan chirng khoan nhu' tai san cam co dia khach hang cho cac khoan
phai thu khach hang vao ngay 31 thang 12 nam 2014 va ngay 31 thang 12 nam 2013.
C6ng ty CO phAn ChCvng khaki SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (ti6p theo)tai ngay 31 thong 12 nam 2014 va cho nam tai chinh ket thk cOng ngay
B09-CTCK
25.
THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NO' PHAI TRA TA'CHINH THEO THONG TLY SO 210/20091TT-BTC
Phan ben trinh bay cac thuyet minh toO sung theo yeu ceu cUa ThOng to 210 id& vgicac cong co tai chinh.
Tái san tai chinh
Cac tai san tai chinh cUa COng ty theo pham vi ct:Ja ThOng tu 210 bao gam tin met, cackhoan tien gt:ri tai cac to chk tin dung. cac khoan chUng khoan kinh doanh, chUng khoandau tux, cac kho6n ph6i thu.Theo ThOng tu' 210, tai san tai chinh doigc phan loai mot cach phO hap, cho muc dichthuyet minh trong bao cao tai chinh, thanh mot trong cac loai sau:
Tai sen tai chinh GitYCYC ghi nhan theo giä tri hop 1)"/ th6ng qua Bao cao ket qua hoat ciOng
kinh doanh:
la mot tai san tai chinh thOa man mot trong cac dieu kien sau:a) Tai san tai chinh dlYO'C phan loai vao nhOm nam giCr de kinh doanh. Tai san tai
chinh doigc phan loai vao nhOm chCrng khoan nam giCr de kinh doanh, neu:
Diyoic mua hoac tao ra ch6 ye u cho muc dich ban lai/mua Iai trong thOii gianngan:
Co3 bang chCrng ye viec kinh doanh cong co do nham muc dich thu Igi ngan han;hoacC6ng co tai chinh phai sinh (ngoai trCr cac cong co tai chinh phai sinh throic xacdinh la mot hgp dOng bao lanh tai chinh hoac mot cong cu phOng ngCra rt:Ji rohieu qua).
b) Tai thOii diem ghi nhan ban dau, cong ty xep tai san tai chinh vao nhOm phan anhtheo gia tri hop ly thOng qua Bao car) két qua hoat dOng kinh doanh.
Cac khoan (Jett nam gift' den ngay ciao han:
la cac tai san tai chinh phi phai sinh vai cac khoan thanh toan co dinh hoac co the xacdinh va co ky dao han co dinh ma cong ty co 9 dinh va co kha nang giCr den ngay daohan, ngoai
Cac tai san tai chinh ma tai theri diem ghi nhan ban dau da ducec )( sec vao nhOm ghinhan theo gia tri hgp ly thOng qua Bao cao két qua hoat dOng kinh doanh;
Cac tai san tai chinh da durac xep vao nhOm san sang de ban;
c) Cac tai san tai chinh thOa man dinh nghia V'è cac khoan cho vay ve phai thu.
Cac khoan cho vay va phai thus
La cac tai san tai chinh phi phai sinh vg i cac khoan thanh toan co dinh hoac co the xacdinh va kh6ng dixgc niem yet tren thi trui ging, ngoai
Cac khoan ma cong ty coy dinh ban ngay hoac se ban trong twang lai gan cluac
phan loai la tai san nam giCY vi (Tx dich kinh doanh, va cCing nhi y cac loai ma taithg i diem ghi nhan ban dau doigc cong ty xep vao nhOm ghi nhan theo gia tri hop lythOng qua Bao cao ket qua hoat dOng kinh doanh;Cac khoan duigc cong ty xep vao nhOm san sang de ban tai th6ii diem ghi nhan banTau, hoac
c) Cac khoan ma cong ty co the khOng thu h6i duigc phan I gn gia tri dau to ban dau,khOng phai do suy giam chat lung tin dung, va dtygc phan loai vao nhOm sari sangde ban.
COng ty CO phAn ChCFng khoàn SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo)tai ngay 31 thong 12 nam 2014 va cho nam tai chinh ket th6c cOng ngay
B09-CTCK
25. THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NO' PHAI TRA TAICHINH THEO THONG TU' SO 210/20091TT-BTC (tiep theo)
Tai san tai chinh (tiep theo)
Tel san san sang de ban:
La cac tai san tai chinh phi phai sinh dugc xac dinh la san sang de ban hoac khOngdugc phan loai la:
Cac khaki cho vay va cac khoan phai thu;Cac khoan Tau tu' giO den ngay dao han;
c) Cac tai san tai chinh ghi nhan theo gia tri hgp ly thOng qua Bac) cao ket qua hoatdOnq kinh doanh.
No phái tra tai chinh
Ng phai tra tai chinh cOa COng ty theo pham vi cCia Th6ng tu' 210 bao gom cac khoan vay,cac khoan phai tra va cac khoan ng phai tra theo cac hgp dOng phai sinh tien te.
Theo ThOng tu, 210, ng phai tra tai chinh, cho muc dich thuyet minh trong bao cao tai chinh,dugc phan loai met cach phu hgp thanh:
cac no phai tra tai chinh cluvc ghi nhan th6ng qua bao cab ke't qua hoat dOng kinhdoanh
La met khoan no phai tra tai chinh thea man met trong cac dieu kien sau:
a) Ng phai tra tai chinh ductc phan lopi vao nhern nam giu de kinh doanh. Ng phai tratai chinh du,gc phan loai vao nhOm chCing khoan nam gia de kinh doanh, neu:
eu,gc mua hoac tao ra ch6 you cho muc dich ban lai/mua lai trong th gi gianngan; hoacCO bang chi:mg yé viec kinh doanh cOng cu dO nham muc dich thu lgi ngan han.
b) Tai thbe i diem ghi nhan ban dau, c6ng ty xep ng phai tra tai chinh vao nhOm phananh theo gia tri hgp ly thOng qua Bac) cao ket qua hoat deng kinh doanh.
Cab khoan no' phai tra tai chinh dupc xac dinh theo gia tri phan b6
Cac khoan no' ,phai tra tai chinh kh6ng du,gc phan loai vao nhOm dugc ghi nhan thOngqua bao cao két qua hoat deng kinh doanh se dugc phan loai vao nhbm cab khoan nophai tra tai chinh dugc xac dinh theo gia tri phan be.
5ng ty CO phAn ChCrng khoàn SaigonBank Berjaya
U N,l -T MINH BAO CAO TAI CHINH (ti6p theo) B09-CTCK
ngay 31 thang 12 narn 2014 va cho narn tai chinh kat th0c cong ngay
THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA NO' PHAI TRA TAI CHINH THEO THONG TU' SO 210/2009/TT-BTC (tiep theo)
Bang dubi day trinh bay so sanh gia tri ghi se) va giã tri hop IY cCia cac cong cu tai chinh du'oc trinh bay trong bao cao tai chinh cba Cäng ty:
VND
Gia tri ghi
S6 cu6i näm
Giã tn hap 4"/
S6 dau näm S6 cu6i näm Só cf6u nig-m
Tai san tai chinhTai san tai chinh &roc ghi nhan theo gia tri hop Iy thOngqua Bao cao ket qua hoat dOng kinh doanh
- ChCmg khoan thu'ang maiCo phi6u 18.590.195 15.690.080 25.037.200 19.783.900
Phai thu khach hang va cac khoan phai thu ngan han khac 142.498.132.371 152.644.450.243 142.498.132.371 152.644.450.243Cac khoan phai thu dai han 2.542.337.523 2.026.427.760 2.542.337.523 2.026.427.760Tien va cac khoan tu'ong &fang tin
- Tien mat 39.467.261 2.032.476 39.467.261 2.032.476- Tien gCri tai VietinBank 210.000.000.000 210.000.000.000 (") )- Tien gCri tai cac ngan hang .khac 22.917.140.996 4.810.206.221 22.91 7.14 0.996 4.810.206.221- Các khoan ttrang throng tier? 21.044.836.670 24.000.000.000 21.04 4.836.670 24.0 0 0.000.00 0
Tang cong 399.060.505.016 393.498.806.780
No' phai tra tai chinhNo phai tra tai chinh duvc xác Binh theo gia tri phan be)
- Vay ngOn han 51.713.301.420 35.387.639.073 51.71 3.301.42 0 35.387.639.073
- Phai tra hoat dOng giao dich chCrng khoan 49.165.740.784 56.305.181.908 49.1 65.74 0.784 56.3 0 5.1 81.9 0 8
- Chi phi pi-0i tra 501.671.763 542.601.774 501.6 71.763 54 2.601.774- Phai tra ngt •ai ban 58.903.617 21.301.591 5 8.903.61 7 2 1.3 01.59 1
- Cac khoân phai trd khäc 38.418.420 121.494.852 38.4 18.42 0 121.494.852
T6ng cong 101.478.036.004 92.378.219.198
(*) Khoan tin gCri nay lién quan den mot tranh chap clang dien ra va kha nãng thu hOi chu'a the xac Binh dircyc (xem thuyet minh s6 4).
35
•
Ngu'O'i lap: Ngu'Oi kiem soat:
Ba Nguyen L n Phuang Ba Cao Thi Bac) LéKe toan tong hap Ke toan Truu&ng
cO/143135*CO PHAN
CHUNG K •ASAIGON
G. BER
a ei Pheck,..1Opg Giam clOk
COng ty CO ph'n Chung khoan SaigonBank Berjaya
THUYET MINH BAO CAO TAI CHINH (tiep theo)
B09-CTCKtai ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thOc cOng ngay
25. THUYET MINH BO SUNG THONG TIN VE TAI SAN TAI CHINH VA Ng PHAI TRA TAICHINH THEO THONG TlY SO 21012009/TT-BTC (tiep theo)
Gia tri hap ly cOa cac tai san tai chinh va na phai tra tai chinh duvc ph6n anh theo gia trima cOng co tai chinh co the dugc chuyén dOi trong mot giao dich hian tai giC y a cac bentham gia, ngoai tru, OTig hap bat buOc phai ban hoac thanh 19.
C6ng ty sir dung phiyang phap va gia dinh sau day duvc six dung de u'ac tinh gia tri hap
Gia tri hap ly cOa chimg khoan thuang mai da niem yet duac xac dinh du'a trén giacOng 66 tren cac thi tru&ng CO giao dich,
Gia VI hop ly c6a , tien vã cac khoan .tuang &y ang tien, phai thu khach hang va cackhoan phai thu ngan han khac, vay ngan han, phai tra host d6ng giao dich cht:rng khoanva chi phi phái tra twang &Fang vOi gia tri ghi so cOa cOa cac khoan muc nay do nhangcOng co nay co ky han ngan.
26. CAC SU' KIEN PHAT SINH SAU NGAY KET THUC KY KE TOAN NAM
KhOng co so, kien não phat sinh sau ngay ket thiic ky ke toan ham CO anh hi yerng trong yeuhoac CO the gay anh hu'ang trong yeu den , hoat dOng cua COng ty va ket qua hot d6ng kinhdoanh cOa COng ty sau ngay ket thOc ky ke toan nam.
Thanh ph6 H6 Chi Minh, Viet Nam
Ngay 27 thang 3 nam 2015
36