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Cong ty CB phin Quan ly Quy IB

Bao cao Ty l~ An toan Tai chinh

t~i ngay 30 thang 6 nam 2017

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Cong ty Cfi phin Quan ly Quy IB Thong tin v~ Cong ty

Gi§y phep Thanh l~p va Ho~t d{>ng s6

H{)i dBng Quan tr!

Ban Giam dBc

Ban Ki~m soat

Try. sO' dang ky

Cong ty ki~m toan

29/UBCK-GP 34/GPDC-UBCK 16/GPDC-UBCK 22/GPDC-UBCK 32/GPDC-UBCK 1 O/GPDC-UBCK 12/GPDC-UBCK

ngay 3 thang 3 nam 2008 ngay 14 thang 5 nam 2012 ngay 27 thang 7 nam 2015 ngay 3 thang 9 nam 2015 ngay 9 thang 12 nam 2015 ngay 27 thang 6 nam 2016 ngay 16 thang 8 nam 2016

Gi&y phep Thanh l~p va Ho~t dong d~u tien va cac gi&y phep diSu chinh do Uy ban Chung khoan Nha nu&c dp.

NguySn Van H~nh Le Duy Than Le Kha Tuyen

Le Duy Than D6 Thj Phuung Lan

Bui TuySt Mai NguySn Thj Duyen NguySn Thj Thu Huung

T~ng 9, s6 52 Ph6 Le D~i Hanh

Chu tjch Thanh vien Thanh vien

T6ng Giam d6c Thira Uy quySn T6ng Giam d6c (tir ngay 30 thang 5 nam 2017)

Tmo·ng Ban kiSm soat Thanh vien Ban kiSm soat Thanh vien Ban kiSm soat

Phuang Le D~i Hanh, Qu~n Hai Ba Tmng, Ha N 9i Vi~t Nam

Cong ty TNHH KPMG Vi~t Nam

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Cong ty cA phAn Quan Iy Quy m V/v: Bao cao Ty I~ An to~m Tai chinh

CQNG HOA XA HQI CHU NGHiA Vl¢T NAM D{)c l~p - Tl! do - m~nh phuc

Chung toi cam doan r~ng:

Kinh gm: Uy ban Chtlng khoan Nha nu&c

BAo cAo TYL~ AN TOAN TAI cHiNH

T<;ii ngay 30 thang 6 nam 2017

(1) Bao cao dUQ'C xay d\}'ng tren co· so· s6 Ii~u duqc c~p nh~t t<;li ngay l~p bao cao theo dung cac quy dinh t(;li Thong tu s6 226/2010/TT-BTC ngay 31thang12 nam 2010 cua Bo Tai chinh quy dinh chi tieu an toan tai chinh va bi~n phap XU ly d6i v&i cac t6 chuc kinh doanh chung khoan khong dap ung chi tieu an toan tai chinh va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 nam 2012 cua Bo Tai Chinh sira d6i va b6 sung mot s6 diSu cua Thong tu s6 226/2010/TT-BTC ngay 31 thang 12 nam 2010 cua Bo Tai chinh quy dinh chi tieu an toan tai chfnh va bi~n phap XU ly d6i v6·i cac t6 chuc kinh doanh chung khoan kh6ng dap (mg chi tieu an toan tai chfnh;

(2) D6i v&i nhfrng v&n dS c6 thS anh huong d~n tlnh hlnh tai chfnh cua Cong ty phat sinh sau ngay l~p bfo cao nay, chung t6i se c~p nh~t trong kY bao cao ti~p theo;

(3) Chung t6i xin hoan toan chju trach nhi~m tru6·c Phap lu~t vS tinh chfnh xac va trung th\fc cua n9i dung bfo cfo.

NgucJi l~p:

Tmo·ng Thanh Tu Ph1:1 trach K~ toan

Ngay 2 thang 8 nam 2017

Nguai kiSm tra:

Bui Thj Nh&t Dung Ki~m soat N(Ji b(J

D6 Thi Phuong Lan Thim Uy quy~n T6ng Giam d6c

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KPMG Limited Branch 1 Oth Floor, Sun Wah Tower 115 Nguyen Hue Street, Ben Nghe Ward District 1, Ho Chi Minh City, Vietnam +84-8 3821 9266 I kpmg.com.vn

BAO cAo soAT XET BAO cAo TY Le AN TOAN T Al CHiNH

Kinh gwi cac C6 dong Cong ty C6 ph~n Quan ly Quy IB

Chung toi da soat xet Bao cao Ty 1$ An toan Tai chf nh df nh kem cua Cong ty Co phan Quan ly Quy IB ("Cong ty") t?i ngay 30 thang 6 nam 2017 bao gom cac thuyet minh kem theo dU'Q'c Hoi dong Quan tri Cong ty phe duy$t phat hanh ngay 2 thang 8 nam 2017 ("Bao cao TY 1$ An toan Tai chfnh"), dU'Q'C trlnh bay tLJ' trang 5 den trang 25.

Trach nhi~m cua Ban Giam dOc

Ban Giam doc Cong ty chiu trach nhi$m 1$p va trlnh bay Bao cao Ty 1$ An toan Tai chfnh nay phu hQ'p v&i cac quy djnh cua Thong tU' so 226/2010/TT-BTC ngay 31 thang 12 nam 2010 ("Thong tU' 226") do Bo Tai chf nh ban hanh quy djnh ve chi tieu an toan tai chf nh va bi$n phap xUi ly doi v&i cac to chlic kinh doanh chling khoan khong dap ling chi tieu an toan tai chf nh va Thong tU' so 165/2012/TT-BTC ngay 9 thang 1 o nam 2012 ("Thong tU' 165") do Bo Tai chf nh ban hanh sUia doi, bo sung mot so dieu cua Thong tU' 226, va chju trach nhi$m ve kiem soat noi bo ma Ban Giam doc xac dinh la can thiet de dam bao vi$c 1$p Bao cao Ty 1$ An toan Tai chf nh khong c6 sai sot trong yeu do gian 1$n hay nham Ian.

Trach nhi~m cua ki~m toan vien

Trach nhi$m cua chung toi la dU'a ra ket lu$n ve Bao cao TY 1$ An toan Tai chf nh nay dl)'a tren ket qua soat xet cua chung toi. Chung toi da thl)'C hi$n cong vi$c soat xet theo Chuan ml,l'c Vi$t Nam ve hQ'p dong djch Vl,l soat xet so 2410 - Soat xet th6ng tin tai chfnh giffa nien a¢ do kiem toan vien a{)c t~p cua aan vi thl.)1C hi?n.

Cong vi$c soat xet thong tin tai chf nh giCPa nien do bao gom vi$c thl)'c hi$n cac CUOC phong van, chu yeu la phong van nhCPng ngU'ai chju trach nhi$m ve cac van de lien quan den Bao cao TY 1$ An toan Tai chfnh , va thl)'c hi$n thu tt,1c phan tfch va cac thu tt,JC soat xet khac. Mot cuoc soat xet ve ca ban c6 ph?m vi h~p han mot cuoc kiem toan dU'Q'C thl,l'C hi$n theo cac Chuan ml)'C Kiem toan Vi$t Nam va do v$y khong cho phep Chung toi d?t dU'Q'C St)' dam bao rang Chung toi Se nh$n biet dU'Q'C tat ca cac van de trQng yeu CO the dU'Q'C phat hi$n trong mot CUOC kiem toan. Theo d6, chung toi khong dU'a ray kien kiem toan .

KPMG Limited , a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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( K~t lu~n cua ki~m toan vien

Can ell' tren ket qua soat xet cua chung toi, chung toi khong thay c6 van de g1 khien chung toi cha rang Bao cao TY 1$ An toan Tai chfnh t~i ngay 30 thang 6 nam 2017 cua Cong ty Co phan Quan ly Quy IB da khong dU'Q'C 1$p, tren cac khfa c~nh trong yeu , phu hQ'p v6'i cac quy djnh cua Thong tU' so 226/201 O/TT-BTC ngay 31 thang 12 nam 2010 do Bo Tai chf nh ban hanh quy djnh ve chi tieu an toan tai chf nh va bi$n phap x& ly doi v&i cac to chll'c kinh doanh chll'ng khoan khong dap Ll'ng chi tieu an toan tai chf nh va Thong tU' so 165/2012/TT-BTC ngay 9 thang 1 o nam 2012 do Bo Tai chfnh ban hanh s&a doi, bo sung mot so dieu cua Thong tU' 226.

CO' s6' l~p Bao cao Ty I~ An toan Tai chinh va H~n ch~ sw d1;1ng

Chung toi IU'U y den Thuyet minh so 2 cua Bao cao TY 1$ An toan Tai chf nh trong d6 c6 mo ta ve CO' s& 1$p baa cao. Bao cao TY 1$ An toan Tai chf nh dU'Q'C 1$p de Cong ty tuan thu cac yeu cau cua Thong tU' 226 va Thong tU' 165 do Bo Tai chfnh ban hanh quy djnh ve chi tieu an toan tai chfnh va bi$n phap x& ly doi v6'i cac to chll'c kinh doanh chll'ng khoan khong dap Ll'ng cac chi Mu an toan tai chfnh da dU'Q'c de c$p 6' tren. Do d6, Bao cao TY 1$ An toan Tai chfnh c6 the khong thfch hQ'p des& d1,.mg cha mvc dfch khac. Bao cao cua chung toi chi nham mvc dfch de Cong ty nop cha Uy Ban Chll'ng khoan Nha nU'6'c va cong bo thong tin theo yeu cau cua Thong tU' 226 va Thong tU' 165 va khong nham s& dt,Jng cha bat ky mvc df ch nao khac.

Chi nhanh Cong ty TNHH KPMG t~i Thanh ph6 H6 Chi Minh ~~~

~~~ang Vinh Phuc Giay Chll'ng nh$n Dang ky Hanh nghe Kiem toan so 1901-2013-007-1 Ph6 Tong Giam aoc

Thanh pho Ho Chi Minh , ngay 2 thang 8 nam 2017

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Cong ty CB ph§n Quan ly Quy IB Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017

STT

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Cac chi tieu

T cSng gia tri rui ro th! tmong (VND)

T 6ng gia tri nii ro thanh toan (VND)

TcSng gia tri nii ro ho~t d<)ng (VND)

TAng gia trj rui ro (4=1+2+3) (VND)

VBn kha di.mg (VND)

Ty I~ VBn kha di.mg (6=5/4) (%)

Ngueri l~p:

Tmo·ng Thanh Tu Ph¥ trach Ki toan

Ngay 2 thang 8 nam 2017

Nguo·i kiSm tra:

Bui Thj Nh~t Dung Kidm soat N9i b9

Thuy~t minh

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5

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30/6/2017

15.074.921.935

7.533.500

5.000.000.000

20.082.455.435

44.274.828.111

220%

Cac thuydt minh dfnh kem la b9 pht;ln h9]J thanh cua Bao cao Tyl? An toan Tai chlnh nay 5

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1.

(a)

Cong ty CB phAn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017

Cac thuySt minh nay la bo ph~n hqp thanh va cftn duqc d9c d6ng tho·i v&i Bao cao Ty l~ An toan Tai chfnh dfnh kem.

Don vj bao cao

Ifinh thll'c sO' hfru vBn

Cong ty C6 phftn Quan ly Quy IB ("Cong ty") fa mot cong ty c6 phftn duqc thanh l~p t<;li Vi~t Nam theo Gi~y phep Thanh l~p va Ho(;lt dong s6 29/UBCK-GP ngay 3 thang 3 nam 2008 do Uy ban Chung khoan Nha nu6·c ("UBCKNN") dp v&i ten g9i ban dftu la Cong ty C6 phftn Quan ly Quy Dftu khf Toan du.

(b) Ho~t dc}ng chinh

Ho<;lt dong kinh doanh chfnh cua Cong ty la guan ly guy dftu tu chung khoan, guan ly danh m\}c dftu tu chung khoan va tu v~n dftu tu chtrng khoan.

T<;li ngay 30 thang 6 nam 2017, Cong ty c6 8 nhan vien (31/12/2016: 13 nhan vien), trong d6 c6 5 nhan vien co chung chi hanh nghS guan ly guy va tai san (3111212016: 12 nhan vien).

(c) Chu ky san xu~t kinh doanh thong thll'0ng

Chu k)r san xu~t kinh doanh thong thuo·ng cua Cong ty n~m trong ph<;lm vi 12 thang.

2. CO' sO' l~p Bao cao Ty I~ An toan Tai chinh

(a) Tuyen bB v~ tuan thu

Bao cao Ty l~ An toan Tai chfnh duqc l~p dS Cong ty tuan thu cac yeu cftu cua Thong tu s6 226/2010/TT-BTC ngay 31thang12 nam 2010 ("Thong tu 226") do Bo Tai chfnh ban hanh quy djnh vS chi tieu an toan tai chfnh va bi~n phap xu ly d6i v6·i cac t6 chuc kinh doanh chung khoan khong dap ung cac chi tieu an toan tai chfnh va Thong tu s6 165/2012/TT-BTC ngay 9 thang 10 nam 2012 ("Thong tu 165") do Bo Tai chfnh ban hanh sua d6i va b6 sung mot s6 diSu cua Thong tu 226. Do d6, Bao cao Ty l~ An toan Tai chfnh va vi~c SU d\}ng bao cao nay khong duqc thiSt kS cho nhfrng nguai khong duqc biSt vS cac nguyen tftc va cac yeu du cua Thong tu 226 va Thong tu 165 vS vi~c l~p va trinh bay Bao cao Ty l~ An toan Tai chfnh ap d\lng cho cac t6 chuc kinh doanh chung khoan t<;li Vi~t Nam. Do d6, Bao cao Ty I~ An toan Tai chfnh c6 thS khong thfch hqp dS su d\lng cho m\}c dfch khac.

(b) CO' sO' sB li~u tai chinh

Bao cao Ty I~ An toan Tai chfnh duqc l~p dµa tren ca so· s6 li~u tai chfnh cua Cong ty t(;li ngay 30 thang 6 nam 2017 va cho k)r sau thang kSt thuc cling ngay. Bao cao Ty I~ An toan Tai chfnh dn duqc d9c d6ng tho·i v&i bao cao tai chfnh gifra nien do cua Cong ty cho ky sau thang kSt thuc ngay 30 thang 6 nam 2017.

( c) DO'Il vj ti~n t~ k~ toan va trinh bay bao cao tai chinh

Don vj tiSn t~ kS toan cua Cong ty fa D6ng Vi~t Nam ("VND"), cung la don vj tiSn t~ duqc SU d\}ng cho m\}c dfch l~p va trinh bay Bao cao Ty I~ An Toan Tai Chfnh.

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Cong ty CB ph§n Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

3. Tom t~t nhfrng chinh sach l~p Bao cao Ty I~ An toan Tai chinh chu y~u

(a)

Sau day la nhung chfnh sach chu ySu duqc Cong ty ap d\lng trong vi~c l~p Bao cao Ty I~ An toan Tai chfnh nay.

Ty I~ vBn kha dt_mg

Ty I~ v6n kha d\lng cua Cong ty duqc xac djnh theo quy dinh cua Thong tu 226 nhu sau:

Ty l? v6n kha d¥ng v6n kha d¥ng x 100%

Tong gia trj riti ro

Trong d6, t6ng gia tri rui ro la t6ng cac gia tri rui ro thi tmcmg (ThuySt minh 3(c)), gia tri rui ro thanh toan (ThuySt minh 3(d)) va gia tri rui ro ho~t d(>ng (ThuySt minh 3(e)).

(b) van kha d9ng

v6n kha d\lng la v6n chu so· huu co ths chuysn d6i thanh tiSn trong vong 90 ngay, trong do chi tieu Iqi nhu~n chua phan ph6i!(l6 h1y kS) la lqi nhu~n chua phan ph6i/(l6 h1y kS) tmo·c khi trfch l~p cac khoan ctv phong theo quy dinh cua phap Iu~t t;;i.i ngay I~p bang can d6i kS toan.

V 6n kha d\lng cua Cong ty duqc di Su chinh tang them cac khoan m\lc sau:

• Nam muai phftn tram (50%) phftn gia tri tang them cua tai san c6 djnh duqc djnh gia l;;i.i theo quy djnh cua phap lu~t;

• Toan b(> phftn gia trj tang them cua cac khoan dftu tu khong bao g6m cac chung khoan duqc phat hanh b&i cac t6 chuc c6 quan h~ vo'i Cong ty cling nhu cac chung khoan c6 tho'i gian bj h~n chS chuysn nhu9ng con l;;i.i tren 90 ngay ks tu ngay l~p bao cao;

• Trai phiSu chuySn d6i, c6 phiSu uu dai do Cong ty phat hanh c6 kY h~n ban dftu t6i thiSu Ia nam (5) nam va da dang ky b6 sung vao v6n kha d\lng v6i Uy ban Chung khoan Nha nu6c; va

• Cac cong C\l nq khac do Cong ty phat hanh c6 kY h;;i.n ban dftu t6i thiSu tren mueri ( 10) nam va da dang ky b6 sung vao v6n kha d\lng v6i Uy ban Chung khoan Nha nu6c.

T6ng gia tri cac khoan duqc sir d\lng dS b6 sung vao v6n kha d\lng t6i da bftng 50% phftn v6n chu s& huu. D6i v6i cac khoan nq c6 thS chuySn d6i thanh v6n chu so· huu va da dang ky b6 sung vao v6n kha d\lng v6i Uy ban Chung khoan Nha nu6c, Cong ty kh~u tru 20% gia tri ban dftu m6i nam trong tho'i gian nam (5) nam cu6i cling tmac khi dSn h~n thanh toan!chuysn d6i thanh c6 phiSu ph6 thong va khfo tru 25% gia tri con l;;i.i m6i quy trong tho'i h~n b6n (4) quy cu6i cling tm6c khi dSn h~n thanh toan/chuySn d6i thanh c6 phiSu ph6 thong.

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Cong ty CB phAn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

V6n kha d\lng cua Cong ty duqc diSu chinh giam cac khoan m\lc sau:

• V6n c6 phkn uu dai ho~m l~i va c6 phiSu quy (nSu c6);

• Toan b9 phkn gia tri giam di cua tai san c6 djnh duqc djnh gia l~i theo quy djnh cua phap lu~t;

• Toan b9 phkn gia tri giam di cua cac khoan dku tu khong bao g6m cac chung khoan duqc phat hanh b&i cac t6 chuc c6 quan h~ v&i Cong ty va chung khoan c6 thai gian bj h~n chS chuy€n nhu9ng con l~i tren 90 ngay k€ tu ngay l~p bao cao;

• Cac tai san dai h~n va tai san ng~n h~n c6 thm h~n thu h6i ho~c tho·i h~n thanh toan con l~i tren 90 ngay;

• Cac khoan ngo~i tru tren bao cao tai chinh da duqc ki€m toan (nSu c6).

Khi xac djnh phkn giam tru khoi v6n kha d\lng, Cong ty diSu chinh giam bot phkn gia tr! giam tru m()t khoan b~ng gia tri nh6 nh~t cua gia tri th! tmang cua tai san, gia tr! s6 sach va gia tr! con l~i cua cac nghia V\J ( d6i vo·i tai san duqc dung lam tai san dam bao cho cac nghia V\J cua Cong ty ho~c cho ben thu ba) va gia tr! nh6 nh~t cua gia tr! th! tmong cua tai san dam bao va gia tr! s6 sach ( d6i v&i tai san duqc dam bao b~ng tai san cua khach hang).

( c) Gia trj rui ro thj trll'O'Dg

Gia tr! rui ro th! tmcmg Ia gia tr! tuang ung v&i muc d9 t6n th~t c6 th€ xay ra khi gia thi tmang cua tai san dang so· hfiu biSn d()ng theo chiSu huo·ng b~t lqi. Gia tr! rui ro th! tmo·ng duqc xac djnh theo quy djnh cua Thong tu 226 nhu sau:

Gia tri riti ro thi truong = Vi thi rang *Gia tai san * H? sd riti ro thi trucmg

Trong d6, vi thS rong d6i v&i m9t chung khoan t~i m9t thm di€m Ia s6 luqng chung khoan ma Cong ty dang n~m gifr, sau khi da diSu chinh giam bot s6 chung khoan cho vay va tang them s6 chung khoan di vay phu hqp vo·i quy djnh cua phap lu~t.

Cong ty khong xac djnh gia tri rui ro th! tmcmg cho cac chung khoan, tai san sau:

• c6 phiSu quy;

• Chung khoan phat hanh bo·i cac t6 chuc c6 quan h~ v&i Cong ty;

• Chung khoan c6 tho·i gian bj h~n chS chuy€n nhuqng con l~i tren 90 ngay k€ tu ngay l~p bao cao; va

• Trai phiSu, cac cong C\J nq, gi~y to· c6 gia tren th! tmcmg tiSn t~ da dao h~n.

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Cong ty Cfi phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

(i) Gia tai siin

Gia tai san CluQ'C xac dinh theo nguyen t~c djnh gia dUQ'C quy dinh t~i Thong tu 226 nhu sau:

STT Lo~i tai san Nguyen t~c d!nh gia giao d!ch tren th! trrrimg

Ti~n va cac khoan trrong drrong ti~n, cong C\l th! trrrimg ti~n t~

1 TiSn VND s6 du tai khoan t~i ngay tinh toan

2 Ngo~i t~ Gia tri quy d6i ra VND theo ty gia t~i cac t6 chuc tin d\lng dugc phep kinh doanh ngo~i h6i tinh t~i ngay tinh toan

3 TiSn gui Icy h~n Gia tri tiSn gui c<)ng lai chua dugc thanh toan t6i ngay tinh toan

4 Tin phieu kho b~c, hoi phieu Gia mua c<)ng v&i lai lily ke tinh den ngay tinh toan ngan hang, thuong phiSu, chung chi tiSn gui c6 thS chuySn nhugng, trai phiSu va cac cong q1 thi trucmg tiSn t~ chiSt khftu

Trai phifo

5 Trai phiSu niem ySt ~ Gia dong cua tren M thong giao djch t~i Sa Giao djch Chung khoan t~i ngay giao djch gan nhat c<)ng lai lily k~

~ Tmang hgp khong c6 giao djch nhiSu hon hai (02) tu~n tinh dSn ngay tinh toan, Ia gia tri 16n nhftt trong cac gia tri sau: + Gia mua c<)ng lai lily kS; + M~nh gia c<)ng lfu lily kS; va + Gia xac djnh theo phuong phap n<)i b<) cua Cong ty, bao g6m ca lai lily kS. Tue la: Max (Gia mua c<)ng lai lily kS; M~nh gia c<)ng lai lily kS; Gia xac djnh theo phuang phap n9i b9, bao g6m ca lai lily kS)

6 Trai phiSu khong niem ySt La gia tri l&n nhftt trong cac gia tri sau: +Gia niem ySt (nSu c6) tren cac h~ th6ng bfo gia do Cong ty lµa ch9n, c<)ng lai lily kS; +Gia mua c<)ng lai lily kS; + M~nh gia c<)ng lai lily kS; va + Gia theo quy djnh n9i b9 cua Cong ty, bao g6m ca lai lily kS.

Tue la: ~ax (Gia niem Y,St (nSu c6); Gia mua c<)ng lai lily kS; M~nh gia c<)ng lai lily kS; Gia xac dinh theo phuo·ng phap n9i b<), bao gom ca lai lliy ke)

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Cong ty CB phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

STT Lo~i tai san Nguyen tic djnh gia giao djch tren thj tru01lg

ca phi~u 7 c6 phiSu niem ySt tren Sa Giao );;.> Gia dong cua t~i ngay giao dich gan nhat ngay tfnh toan

djch Chung khoan H6 Chi Minh );;.> Trucmg hqp khong co giao djch nhiSu hon hai (02) tufin tfnh dSn ngay tinh toan, Ia gia tri Ian nh~t trong cac gia tri sau:

+ Gia tri s6 sach; +Gia mua; va + Gia theo phuang phap n(h b9 ct.la Cong ty. Tue la:

Max (Gia tri s6 sach; Gia mua; Gia xac dinh theo phuang phap n(>i b(>)

8 c6 phiSu niem ySt tren Sa Giao );;.> Gia dong cua t~i ngay giao djch gan nhat ngay tfnh toan

dich Chung khoan Ha N{)i );;.> Trucmg hqp khong co giao dich nhiSu han hai (02) tufin tfnh dSn ngay tinh toan, Ia gia tri l&n nh~t trong cac gia tri sau:

+ Gia tri s6 sach; +Gia mua; va + Gia theo phuang phap n{)i b{) ct.la Cong ty. Tue la:

Max (Gia trj s6 sach; Gia mua; Gia xac djnh theo phuong phap n{)i b{))

9 c6 phiSu cua cong ty d~i chting );;.> Gia dong cfra t~i ngay giao djch gan nhftt ngay tfnh toan

dang ky giao djch tren h~ th6ng );;.> Trucmg hqp khong co giao djch nhiSu han hai (02) tufin tfnh dSn ngay tinh toan, la gia tr! l&n nh~t trong cac gia tri sau: UpCom

+ Gia tri s6 sach; +Gia mua; va + Gia theo phuang phap n{)i b9 ct.la Cong ty. Tue la:

Max (Gia tri s6 sach; Gia mua; Gia xac djnh theo phuong phap n{)i b{))

10

Cong ty CB phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

STT

10

11

12

13

Lo~i tai san

c6 phiSu da dang ky, luu ky nhung chua niem ySt, chua dang ky giao dich

c6 phiSu bi dinh chi giao <lich, ho~c huy niem ySt ho~c huy dang ky giao djch

c6 phiSu cua t6 chuc trong tinh tr~ng giai thS, pha san

c6 phftn, phftn v6n g6p khac

Nguyen hie djnh gia giao djch tren thj tnremg

~ Gia tri trung binh dµa tren baa gia cua t6i thieu ba (3) cong ty chung khoan khong phai la ben lien quan t~i ngay giao djch gftn nh~t tm6'c ngay tinh toan nhung khong qua m<)t thang tfnh dSn ngay tfnh toan.

~ Tm(mg hqp khong c6 du bao gia cua t6i thiSu ba (3) cong ty chung khoan, la gia tri lo·n nh~t trong cac gia tri sau: +Gia tu bao gia cua cac cong ty chung khoan; + Gia cua k)' bao cao gftn nh~t; + Gia tri s6 sach; +Gia mua; va + Gia theo quy dinh n<)i b9 cua Cong ty.

Tue la:

Max (Gia tu bao gia cua cac cong ty chung khoan; Gia cua k)' bao cao gftn nh~t; Gia tr! s6 sach; Gia mua; Gia theo quy djnh n<)i b9 cua Cong ty).

La gia tri 16'n nhat trong cac gia tri sau: + Gia tri s6 sach; + M~nh gia; va + Gia theo phuang phap n<)i b9 cua Cong ty.

Tue la:

Max (Gia tri s6 sach; M~nh gia; Gia xac djnh theo phuang phap n<)i b<))

80% gia td thanh ly cua c6 phiS~-d6-~-ngiy- l~p bang can doi ke toan gan nhat, ho~c gia theo quy djnh n<)i b9 cua Cong ty

La gia tri 16'n nhat trong cac gia tri sau: + Gia tri s6 sach; +Gia mua/gia td v6n g6p; va + Gia theo quy djnh n<)i b9 cua Cong ty.

Tue la:

Max (Gia td s6 sach; Gia mua/gia td v6n g6p; Gia theo quy djnh n9i b9)

11

' ~

""' {)

Cong ty Cfi ph~n Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

STT Lo~i tai san Nguyen tic d!nh gia giao djch tren th! trll'emg

Quy/CB phifo cua Cong ty dAu tll' chtffig khoan

14 Quy dong d<;ii chUng )- Gia dong cua cua ngay giao djch gan nhat tru6c ngay tfnh toan )- Trucmg hqp khong co giao dich nhiSu hon hai (2) tufin tfnh dSn ngay tfnh toan fa: NA V /1 CCQ t<;ii k)' bao cao gfin nhftt

tru6c ngay tfnh toan

15 Quy thanh vien/Quy mo'/Co Gia tri tai san rang NA V tren m9t dO'Il vi phfin v6n gop/don vi chfrng chi quytc6 phiSu t<;ii k)' bao cao gfin nhftt tru6c ngay phiSu cua cong ty dfiu tu chfrng tfnh toan khoan phat hanh rieng le

16 Cac tru6ng hqp khac Gia trj duqc xac djnh theo quy dinh n()i b() cua Cong ty

Tai san cB d!nh

17 QuySn su dµng dk . . Gia tri duqc xac dinh boi to chuc djnh gia d()c l~p do Cong ty h,ra ch9n

18 Nha cua/v~t kiSn true bao g6m Gia tri duqc xac dinh b&i t6 chuc dinh gia d9c l~p do Cong ty lµ·a ch9n/Chi phf xay dt;mg ca ban do· dang Hly kS ca cac h<;ing mvc xay dvng ca band& dang

19 Cac trang thiet bi, may moc, Gia tri con l<;ii cua tai san phuang ti~n . ..

20 Cac tai san c6 djnh khac Gia trj dUQ'C xac djnh b&i t6 chuc djnh gia d()c l~p do Cong ty h.ra ch9n

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Cong ty CA phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

(ii) Hf sB rui ro thj truimg

H~ s6 rui ro thi tmong duqc xac djnh cho tung khoan mµc tai san theo quy djnh cua Thong tu 226 duqc trinh bay a ThuySt minh s6 4.

(iii) Gia trj rui ro thj truimg tang them

Gia tri rui ro thi tmong cua m6i tai san xac djnh theo quy dinh tren day se phai diSu chinh tang them trong tmang hqp Cong ty diu tu qua nhiSu vao tai san d6, ngo~i trir chung khoan dang trong thoi gian bao Hinh phat hanh theo hinh thuc cam kSt chic chin, trai phiSu Chfnh phu, trai phiSu duqc Chfnh phu bao Hinh. Gia tri rui ro duqc diSu chinh tang theo nguyen tic sau:

• Tang them 10% trong tmang hqp gia tri cua khoan diu tu nay chiSm tir 10% t6i 15% v6n chu s& hfi'u cua Cong ty;

• Tang them 20% trong tmong hqp gia tri cua khoan diu tu nay chiSm tir 15% t6i 25% v6n chu s& huu cua Cong ty; va

• Tang them 30% trong tmong hqp gia tri cua khoan diu tu nay chiSm tir 25% tro· Ien v6n chu s& huu cua Cong ty.

Cac khoan c6 tuc, trai tuc, gia tri quySn uu dai cua chung khoan (nSu c6) ho~c lai cho vay cua tiSn giri va cac khoan tuong duong tiSn, cong C\l chuySn nhm;mg, gi~y to· c6 gia duqc diSu chinh tang them vao gia tri tai san khi xac djnh gia tri nii ro thi tmang.

(d) Gia trj rui ro thanh toan

Gia tri rui ro thanh toan la gia tri tuong ung v&i muc d9 t6n th~t c6 thS xay ra khi d6i tac kh6ng thS thanh toan dung h~n ho~c chuySn giao tai san dung h~n theo cam kSt. Gia tri rui ro thanh toan duqc xac djnh khi kSt thuc ngay giao dich cua cac hqp dcSng, giao dich nhu sau:

• Gia tri nii ro thanh toan tm&c thoi h~n nh~n chuySn giao chung khoan, tiSn va thanh ly hqp dcSng, duqc xac dinh theo nguyen tic sau:

Gia tri mi ro thanh toan {TU(Yc thOi hr;m thanh toan: = H? s6 rui ro thanh toan theo a6i tac * Gia tri tai san tidm dn rui ro thanh toan

Nguyen tic xac dinh gia tri rui ro tm&c thoi h~n thanh toan tren day duqc ap d\mg cho cac hqp dcSng sau day:

TiSn giri c6 kY h~n t~i cac t6 chuc tfn dµng, cac khoan cho vay d6i v6'i cac t6 chuc, ca nhan khac;

Hqp dcSng vay' muqn chung khoan phu hqp v6'i quy dinh cua phap lu~t;

Hqp dcSng ban c6 cam kSt mua l~i chung khoan phu hqp v6i quy djnh cua phap lu~t;

Hqp dcSng mua c6 cam kSt ban l~i chung khoan phu hqp v6·i quy dinh cua phap lu~t;

Hqp dcSng cho vay mua ky quy chung khoan phu hQp v6·i quy dinh cua phap lu~t; va

Cac khoan phai thu, cac khoan phai thu khac va tai san khac c6 tiSm an rui ro thanh toan.

• D6i v6i hQp dcSng bao lanh phat hanh ky v6'i cac t6 chuc khac trong t6 hQp bao lanh phat hanh theo hinh thuc cam kSt chic chin ma Cong ty la t6 chuc bao Hinh phat hanh chfnh, gia tri rui ro thanh toan duqc xac djnh b~ng 30% gia tri con l~i cua cac hqp d6ng bao Hinh phat hanh chua duqc thanh toan.

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Cong ty CB ph§n Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

• D6i v&i cac khoan phai thu, cac khoan phai thu khac va tai san khac qua h;;m; ch1mg khoan chua nMn chuySn giao dung h;;m, kS ca chung khoan, tiSn chua nh~n duqc tir cac hqp d6ng sau day:

TiSn gi'ri c6 kY h~n t~i cac t6 chuc tin d\mg, cac khoan cho vay d6i v&i cac t6 chuc, ca nhan khac;

Hqp d6ng vay, mu9n chung khoan phu hqp v6·i quy dinh cua phap lu~t;

Hqp d6ng ban c6 cam k~t mua l~i chung khoan phu hqp v&i quy dinh cua phap lu~t;

Hqp d6ng mua c6 cam k~t ban l~i ch1mg khoan phu hqp v6·i quy djnh cua phap lu~t; va

Hqp d6ng cho vay mua ky quy chung khoan phu hqp v&i quy djnh cua phap lu~t.

Gia tri rui ro thanh toan qua thm h~n thanh toan duqc xac dinh theo nguyen t~c sau:

Gia tri mi ro thanh toan qua thiri hc;m thanh toan: = H? s6 rui ro thanh toan theo thiri gian * Gia trj tai san tidm dn rui ro thanh toan

(i) Hr sJ rui ro thanh totin

H~ s6 rui ro thanh toan theo d6i tac duqc quy djnh t~i Thong tu 226 nhu sau:

STT DBi tac thanh toan cho Cong ty H~ so riii ro thanh toan

1 Chinh phu, cac t6 chuc phat hanh duqc Chinh phu bao Hinh, B9 Tai chinh bao Hinh, Ngan hang Nha nu&c Vi~t Nam, Chinh phu va Ngan hang Trung uang 0% cac nu&c thu()c kh6i OECD; Uy ban Nhan dan tinh, thanh ph6 tn,rc thu()c Trung uong

2 Sa Giao dich Chung khoan, Trung tam Luu kY Chung khoan 0,8%

3 T6 chuc tin dvng, t6 chuc tai chinh, t6 chuc kinh doanh chung khoan thanh l~p a cac nu&c thu()c kh6i OECD va c6 h~ s6 tin nhi~m dap ung cac diSu ki~n khac 3,2%

theo quy djnh n()i b9 cua Cong ty

4 T6 chuc tin dvng, t6 chl:rc tai chinh, t6 chl:rc kinh doanh chung khoan thanh l~p ngoai cac nu&c thu()c kh6i OECD; ho~c thanh l~p t~i cac nu&c thu()c kh6i 4,8%

OECD va khong dap ung cac diSu ki~n khac theo quy djnh n9i b9 cua Cong ty

5 T6 chl:rc tin dvng, t6 chuc tai chinh, t6 chl:rc kinh doanh chung khoan thanh l~p 6% va ho~t d()ng t~i Vi~t Nam

6 Cac t6 chuc, ca nhan khac 8%

H~ s6 rui ro thanh toan theo thm gian duqc quy djnh t~i Thong tu 226 nhu sau:

STT ThOi gian qua h~n thanh toan, chuy~n giao chling khoan H~ sB riii ro thanh toan

1 O - 15 ngay sau tho'i h~n thanh toan, chuySn giao chung khoan 16%

2 16 - 30 ngay sau thm h~n thanh toan, chuySn giao ch1mg khoan 32%

3 31 - 60 ngay sau tho'i h~ thanh toan, chuySn giao chung khoan 48%

4 Tren 60 ngay sau thm h~n thanh toan, chuySn giao chung khoan 100%

14

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Cong ty CB ph§n Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

Tho·i h~n thanh toan/nh~n chuySn giao chung khoan la T+2 (d6i v&i c6 phiSu niem ySt), T+l (d6i v&i trai phiSu niem ySt) ho~c T+n (d6i v6i cac giao djch thoa thu~n ngoai h~ th6ng giao djch).

(ii) Gia trj tai san ti~m an riii ro thanh totin

);;> Gia trj tai san ti~m dn riti ro thanh toan trong hoq,t d()ng vay, cho vay chUrig khoan, giao djch kj quy, giao djch mua ban lq,i:

STT Lo~i hinh giao djch Gia tr! tai san ti~m An rui ro thanh toan

1 TiSn gui c6 Icy h~n, khoan tiSn cho Toan b9 gia tri khoan cho vay vay khong c6 tai san bao dam

2 Cho vay chung khoan Max {(Gia trj thj tmcmg cua h9p d6ng- Gia trj tai san dam bao (nSu c6)), 0)}

3 Vay chung khoan Max {(Gia trj tai san dam bao - Gia tr! thj tmong cua hqp d6ng), O}

4 Hqp d6ng mua chung khoan c6 Max {(Gia trj h9p d6ng tfnh theo gia mua - Gia trj thj cam kSt ban l~i tmcmg cua hqp d6ng * ( 1 - H~ s6 rui ro thj tmcmg) ),0}

5 Hqp d6ng ban chung khoan c6 Max {(Gia trj thj tmong cua h9p d6ng * (1 - H~ s6 rui ro cam kSt mua l~i thj tmo·ng) - Gia trj hop d6ng tfnh theo gia ban),O}

6 Hqp d6ng cho vay mua ky quy ( cho khach hang vay mua chung

Max { ( S6 du nq - Gia trj tai san bao dam),O}

khoan)/cac th6a thu~n kinh tS c6 cling ban ch~t

s6 du nq bao g6m gia trj khoan vay' Iai vay va cac lo~i phf.

Gia trj tai san dam bao duqc xac djnh theo gia thj tmong. Trong tmcmg h9p tai san bao dam cua khach hang khong c6 gia tham khao theo thj tmo·ng, thi duqc xac djnh theo quy djnh n9i b9 cua Cong ty.

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Cong ty CB ph~n Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

~ Gia tri tai san tiJm dn riti ro trong hoc;it d()ng giao djch mua Mn chimg khoan:

STT ThOi gian Gia trj tai san ti~m An rtii ro

A. DBi v6i cac giao djch ban chnng khoan (hen ban Ia Cong ty hoi)c khach hang ctia Cong ty trong ho~t d()ng moi gi6i)

1 Tm&c thai hc;tn nh~n thanh toan 0

2 Sau thai hc;tn nMn thanh toan Gia tri thj tmong cua hqp d6ng (trong tmong hqp gia thj tmang thftp hon gia giao djch)

O (trong tmong hqp gia thj tmong cao hon gia giao djch)

B. DBi v6i cac giao djch mua chnng khoan (hen mua Ia Cong ty hoi)c khach hang ctia Cong ty trong ho~t d()ng moi gi6i)

1 Tm&c thai hc;tn nMn chuySn giao chung khoan 0

2 Sau tho·i hc;tn nMn chuySn giao Gia tri thj tmong cua hqp d6ng ( trong tmong hqp gia thj chung khoan tmong cao hon gia giao djch)

O ( trong tmo·ng hqp Gia thi tmang thftp han Gia giao djch)

~ Gia tri tai san tiJm dn riti ro thanh toan cua cac khoan phai thu, trai phdu da dao hc;m va cac cong

Cl:i n(l dii, dao hc;:m la gia trj khoan phai thu tfnh theo m?nh gia, c(}ng them cac khoan /ai chua dU(JC

thanh toan, chi phf CO lien quan va trir di khoan thanh toan dii, thl:fC nhgn trurYc do (niu co).

(iii) Giam trir gia trj tai san tiJm an rui ro thanh toan

Cong ty duqc diSu chinh giam tru phAn gia trj tai san bao dam cua d6i tac, khach hang khi xac djnh gia tri tai san tiSm ~n rui ro thanh toan trong tmang hqp cac hqp d6ng, giao ctich nay dap ll'ng dAy du cac diSu ki~n sau:

• D6i tac, khach hang c6 tai san bao dam thvc hi~n nghia V\l cua minh va tai san bao dam fa tiSn, cac khoan tuong duong tiSn, gifty ta c6 gia, cong C\l chuySn nhu9ng tren thj tmo·ng tiSn t~, chung khoan niem ySt, dang ky giao djch tren Sa Giao djch Chung khoan, trai phiSu Chfnh phu, trai phiSu duqc B9 Tai chfnh bao Hinh phat hanh; va

• Cong ty c6 quySn djnh doc;tt, quan ly, SU dl,lng, chuySn nhu9ng tai san bao dam trong tmong hqp d6i tac khong th\}'c hi~n nghia V\l thanh toan dAy du va dung tho·i hc;tn da thoa thu~n tc;ti cac hqp d6ng.

Gia tri tai san bao dam tfnh giam tru duqc xac djnh nhu sau:

Gia tri tai san bao dam= Kh6i lu(lng tai san *Gia tai san * ( 1 - H? s6 riti ro thi trnang)

Gia tai san duqc xac djnh theo nguyen t~c quy djnh cua Thong tu 226 duqc trinh bay a ThuySt minh s6 3(c)(i).

H~ s6 rui ro th! tmong duqc xac djnh theo quy djnh cua Thong tu 226 duqc trinh bay a ThuySt minh s6 4.

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Cong ty Cfi phftn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

(iv) Tiing them gia trj riii ro thanh toan

Gia td rui ro thanh toan phai duQ'c diSu chinh tang them trong cac tmcmg hqp sau:

• Tang them 10% trong tmemg hQ'p gia td khoan cho vay d6i v6·i mot t6 chuc, ca nhan va nh6m t6 chuc, ca nhan lien quan (nSu c6), chiSm tu 10% t6i 15% v6n chu so hfru cua Cong ty;

• Tang them 20% trong tmong hQ'p gia td khoan cho vay d6i v6i mot t6 chuc, ca nhan va nh6m t6 chuc, ca nhan lien quan (nSu c6), chiSm tu 15% t6i 25% v6n chu so hfiu cua Cong ty; va

• Tang them 30% trong tmemg hQ'p gia tri khoan cho vay d6i v6'i mot t6 chuc, ca nhan va nh6m t6 chuc, ca nhan lien quan, ho~c mot ca nhan va cac ben lien quan t6i ca nhan do (nSu co), chiSm tu 25% v6n chu so· hfiu cua Cong ty tro !en.

(v) Bu trir rong song phuung gia trj tai siin tiJm fin riii ro thanh toan

Gia tri tai san tiSm An rui ro thanh toan dUQ'C bu tru rang song phuong khi:

• Rui ro thanh toan lien quan t6i cling m<)t d6i tac;

• Rui ro thanh toan phat sinh d6i v6'i cling mot lot;ti hinh giao d!ch; va

• Vi~c bu tru song phuong da duQ'c cac ben th6ng nh<it tm6·c bAng van ban.

(e) Gia trj rui ro ho~t d{)ng

Gia tr! rui ro hot;tt dong la gia tri tuo·ng ung v6i muc d9 t6n th<it c6 thS xay ra do I6i kY thu~t, 16i h~ th6ng va quy trinh nghi~p V\J, 16i con nguai trong qua trinh tac nghi~p, ho~c do thiSu v6n kinh doanh phat sinh tu cac khoan chi phi, 16 tu hot;tt dong d~u tu, ho~c do cac nguyen nhan khach quan khac.

Gia tr! rui ro hot;tt dong cua Cong ty duQ'c xac d!nh bAng 25 % chi phi duy tri hot;tt d<)ng cua Cong ty trong vong 12 thang liSn kS tinh t6'i thang g~n nh<it, ho~c 20% v6n phap d!nh theo quy d!nh cua phap lu~t, tuy thu<)c vao gia tr! nao 16'n hon.

Chi phf duy tri hot;tt d<)ng duQ'c xac d!nh bAng t6ng chi phf phat sinh trong nam, tru di:

• Chi phf khfo hao;

• Dµ phong giam gia d~u tu ng~n ht;tn;

• Dµ phong giam gia d~u tu dai h:,m; va

• Dµ phong phai thu kh6 doi.

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Cong ty ca phAn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

4. Gia tri rui ro thi trtr0ng

Cac h~ng m \JC d~u hr t~i ngay 30 thang 6 nam 2017 H~so Quy mo rui ro Gia trj rui ro rui ro (VND) (VND)

(1) (2) (3)=(1)*(2) I. Tien va cac khoan tuong duong tien, cong C\J

thi l,1 u;, u~ ti~n t~ 9.995.247.919 -

1. Ti Sn 0% 9.995.247.919 -............

2. i Cac khoan tuong duong tiSn, tiSn gui c6 k)r h<:in 0% - -3. Gifty tcJ c6 gia, c6ng C\l chuySn nhuqng tren thj

tmemg tiSn t~, chfrng chi tiSn gui 0% - -

II. Tnii phi~u Chinh phu - -............................. : ................... ..

4. Trai phiSu Chfnh phu kh6ng tra lai 0% - -5. Trai phiSu Chfnh phu tra Iai su~t cu6ng phiSu 0% - -

............................................................................. ............................................................

5.1 Trai phiSu Chinh phu, Trill phiSu Chfnh phu cac nmk thu(k kh6i OECD ho~c duqc bao Ianh b&i Chinh phu ho~c Ngan hang Trung uong cua cac nuo·c thu9c kh6i nay, Trai phiSu duqc phat hanh b6'i cac t6 chfrc qu6c tS IBRD, ADB, IADB, AfDB, EIB va EBRD 3% - -

5.2 Trai phiSu c6ng trinh du9·c Chinh phu, B9 Tai chfnh baa Ianh c6 thoi gian dao h<:in con l<:ii duoi 1 nam 3% - -Trai phiSu c6ng trinh duqc Chfnh phu, B9 Tai chinh bao Ianh c6 thOi gian dao h<:in con l<:ii tir 1 tm 5 nam 4% - -Trai phiSu c6ng trinh duqc Chfnh phu, B9 Tai chinh baa Ianh c6 thoi gian dao h<:in con l<:ii tir 5 nam tr6' Ien 5% - -

III. Trai phi~u doanh nghi~p - -6. Trai phiSu niem ySt c6 thai gian dao h<:in con l<:ii

duoi 1 nam, kS ca trai phiSu chuySn d6i 8% - -Trai phiSu niem ySt c6 thai gian dao h<:in tir 1 toi 5 nam, kS ca trai phiSu chuySn d6i 15% - -Trai phiSu niem ySt c6 thoi gian dao h<:in tir 5 nam tro· Ien, ks ca trai phiSu chuySn d6i 20% - -

7. Trai phiSu kh6ng niem ySt c6 tho·i gian dao h<:in con l<:ii duoi 1 nam, kS ca trai phiSu chuySn d6i 25 % - -Trai phiSu kh6ng niem ySt c6 tho·i gian dao h<:in tu 1 tm 5 nam, kS ca trai phiSu chuySn d6i 30% - -Trai phiSu kh6ng niem ySt c6 tho·i gian dao h<:in tu s nam tro· Ien, kS ca trai phiSu chuySn d6i 40% - -

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Cong ty CB phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

Cac h~ng m\lc d~u tu t~i ngay 30 thang 6 nam 2017 H~ sB Quy mo riii ro riii ro (VND)

(1) (2)

Gia trj riii ro (VND)

(3)=(1)*(2)

IV. i CB phi~u 34.223.936.300 ! 11.814.959.350

8. .., .... 63"""phis~ ··ph·~·· thf)~g,··;6····phis~ uu dai cua ~~~···t·6· ....................... ··················································································•·······

9.

I chuc niem yet t:;i.i Sa Giao djch Chung khoan ..... , ..... !.:16 Chi Minh; chung chi quy ma I c6····phi·s~···p·h·6···th6~g·,- ···;6····phis~ u~····d"ii····~-~-~---~-i~ .. t"6

. chuc niem ySt t:;i.i Sa Giao djch Chung khoan ' HaN<)i

1 o. · c6 phi Su ph6···th6·~·g·, ;6···phis~·-~·u dai cac c6ng I ty d:;i.i chung chua niem ySt, dang ky giao djch . qua h~ th6ng UpCom .

10% ' I

15%

20% 11 . .............. c6··· phi·s~···p·h·6···th6·~·g:···~·6····phis~····~~-···dii····~-~-~---~i~·····················1 ······································'···

I cong ty d:;i.i chung da dang ky luu ky, nhung I . chua niem ySt ho~c dang ky giao djch; c6 phiSu !

....... .. . ..... .J .... dang trong dQt phat hanh 1~11. .?.~~----~ -~?..!. ........................................... ~.?. .. ~ ........ ; 12. ! c6 phiSu cua cac cong ty d:;i.i chung khac 50%

V. Chll11g chi quy d~u tu chll11g khoan

13. Quy d:;i.i chung 10%

9.732.522.000 i 973 .252.200

- I

4.680.000.000 i 936.000.000

19.811.414.300 i 9.905.707.150

........................................................................................................................... . .... ··················································i···········································•·························································································•··························································································I

14. I Quy thanh vien 30%

VI. I Chll11g khoan bj h~n ch~ giao djch

15. Chung khoan bj t:;i.m ngimg giao djch 40%

16. Chtrng khoan bi huy niem ySt, huy giao djch 50%

VII. : Chll11g khoan khac

11. I c6 phfin, phfin v6n gop va cac 1o:;i.i : chung khoan khac

VIII.I Roi ro tang them (n~u co)

1. Cong ty C6 phfin GTNFOODS : ~P-~~ r:;~~ ty c6 phfin ThiSt bi dien 2. 0 0 • •

· Vi~t Nam 3. Cong ty c6···phI~ La~-- ~ghi~p Sai

IMrrc tang · them

20%

10%

Gem 30%

TONG GIA TRJ RUI RO THJ TRUONG (l+II+III+IV + V +VI+ VII+ VIII)

80%

H~sB riii ro

10%

20%

50%

9.732.522.000 194.650.440

4.680.000.000 93.600.000

19.811.414.300 2.971.712.145

15 .07 4.921.935

19

) l' .... "'

Cong ty Cfi phftn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

5. Gia tr! rui ro thanh toan

I. I Roi ro trmrc thOi h~n thanh toan t~i ngay 30 thang 6 nam 2017

Lo~i hi.oh giao df ch Gia tr! roi ro

(1) (2) r H~~;;;~1;~th~~ht~;i"~ ... ; 0% l o,s%

1 . ................ Tis·~···g;&i°. k§ .. h~~ --~-~---~i~ --kh~i~ ... iis~ ---~h·~---~-~y···lili6.~g···~·6···i~i···~i~~ ···········'·····················································,·····

2 .

3.

4.

5.

6.

. bao dam va cac khoan phai thu ttr cac ho~t d()ng giao dich va

.... L. .. ~gh.i..~p _yµ __ l9.:.~h ... ~.9..'.l:.~h. .. ~h~:~g_~.<?~.~ --- ..................... ......... ................... ........ . ! Cho vay chung khoan/Cac th6a thu~n kinh tS c6 cling ban

•.•.....•.. » •.• ~.h.~! ................................................................................................................................................................................................................................................................... L. ················································· ' ·····

II. . Roi ro qua thOi h~n thanh toan t~i ngay 30 thang 6 nam 2017

(VND)

(3) (4) 3,2% 4,8%

(5)

6%

L ...... 7.533.500 .

7.533.500

(6)

8%

I Thirl gian qu:i h~n H~ ~t'~~i ro Qu~;~~~i ro

4. .... !~~1.! ... ?..9. . 1.!.~~Y. ... ~.~~- !~.~.i. ... ~.~1.! .... ~~-~~-~ ... !.?..~1.! .. : .. ~.~~!.'.~1.! .... ~~~-?. .. ~?~1.!.~ .. ~.?..~~---·· TBng

III. i Roi ro tang them (~~~ -~«~)"·i~f-~g-~y-jo .. th·~~g-·°K~ii~···ioi7 ··· · ······· · ······· ·· · · ········

TONG GIA TRJ RUI RO THANH TOAN (I+II+III)

-

TBng gia tr! roi ro (VND)

7.533.500

7.533.500

Gia tr! roi ro CY..N.Q.2 ......... .

7.533.500

20

\

(

Cong ty CB phftn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

( 1) Gia tri rui ro thanh toan d6i v&i Chinh phu, cac t6 chuc phat hanh duqc Chfnh phu bao Hinh, B(> Tai chfnh bao Hinh, Ngan hang Nha nu&c, Chfnh phu va Ngan hang Trung uo·ng cac nu&c thu(>c kh6i OECD; Uy ban Nhan dan tinh, thanh ph6 tn.rc thu(>c Trung uong;

(2) Gia tri rui ro thanh toan d6i v6·i So· Giao djch Chung khoan, Trung tam Luu kY Chung khoan;

(3) Gia trj rui ro thanh toan d6i v6·i T6 chuc tfn dl,lng, t6 chuc tai chfnh, t6 chuc kinh doanh chung khoan duqc thanh l~p a cac nu6·c thu(>c kh6i OECD;

( 4) Gia tri rui ro thanh toan d6i v&i T6 chuc tfn dl,lng, t6 chuc tai chfnh, t6 chuc kinh doanh chung khoan duqc thanh l~p ngoai cac nu6'c OECD;

(5) Gia tri rui ro thanh toan d6i v&i T6 chuc tfn dl,lng, t6 chuc tai chfnh, t6 chuc kinh doanh chung khoan thanh l~p va ho;;tt d(>ng t;;ti Vi~t Nam; va

(6) Gia tri rui ro thanh toan d6i v6'i cac t6 chuc, ca nhan khac.

6. Gia tr! rui ro ho~t d(}ng (trong vong 12 thang)

Giai do~n tir

STT Chi tieu 117/2016 d~n

30/6/2017 VND

I. TBng chi phi ho~t d(}ng phat sinh tir ngay 1 thang 7 nam 2016 d~n 4.912.224.207

ngay 30 thang 6 nam 2017

II. Cac khoan giam trir khoi tBng chi phi ho~t d(}ng 14.645.658

1. Chi phf kh~u hao 14.645.658

2. Dµ phong giam gia dftu tu chung khoan ngAn h;;tn -

3. Dµ phong giam gia dftu tu chung khoan dai h;;tn -

Dµ phong phai thu kh6 doi -

TBng chi phi ho~t d(}ng sau khi giam trir (III = I - II) 4.897 .578.549

IV. 25 % TBng chi phi ho~t dqng sau khi giam trir (IV = 25 % III) 1.224.394.637

v. 20% ·an phap djnh cua Cong ty 5.000.000.000

TONG GIA TRJ RUI RO HO~T DQNG (=Max {IV, V}) 5.000.000.000

21

(

Cong ty CB phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

7. van kha dl}ng

STT !N<}i dung

A. 1.

2. I TMng du v6n c6 ph~n

c6 phiSu quy

i van kha di.mg t~i ngay 30/6/2017 ;-··································-v···· a~

kha di.mg (VND)

.......................

Kho an giam trir (VND)

Kho an tang them

(VND)

3.

4. ·································································································································································'······························································· ··························'··························································· ··············· +·········································································· !

5.

6.

Quy dµ trfr b6 sung v6n diSu I~

Quy d~u tu phat triSn

Quy dµ phong tai chfnh va rui ro nghi~p V\l

7. Quy khac thu(k v6n chu sa hfru

8. Lqi nhu~n chua phan 16i/ - lily kS tmO-c khi trich l~p cac khoan dµ phong theo quy •jnh cua p lp lu~t

9. Chenh l~ch danh gia l~i tai san (50% tang them ho~c 100% g1 )

1 O. Cbenh l~ch ty gia h6i doai

11. Lqi fch c6 dong thiSu s6

12. Cac khoan nq c6 thS chuySn d6i

13. Toan b9 &n giam di ho~c tang them cua cac chung khoan t~i chi tieu d~u tu tai chfnh (i)

lA. TBng

B.

I. Ti~n va cac khoan tll'O'Ilg dll'O'Ilg ti~n

II. Cac khoan dftu tll' tai chinh ng~n h~n

1.

ChWig khoan : ~. rui ro thi truang theo quy ajnh U;ii khoim 2 IJidu 8 ChWig khoan bi giam trir khoi kha

¥ng theo quy ajnh khoan 5 IJidu 5

2. Dµ phong giam gia d~u tu ng~n h~n

(

1.363.298.000

45.755.355.251

22

Cong ty Cfi phin Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

STT N{>i dung VBn kha d\rng t~i ngay 30/6/2017 ·t, Kho an Khoan

kha d\rng giam trir tang them (VND) (VND) (VND)

III Cac khoan phai tho ngiin h~n, k~ ca phai tho tir ho~t dc}ng uy thac

1. Phai thu khach hang

Phai thu khdch hang c6 thCri thanh toan con lgi tit 90 ng iy xu6ng T\T ' • 1

1. hdch hang c6 thCri hgn thanh tnnn rnn lni tren 90 ngay -

2. Tra tm&c cho nguoi ban j.J.J.~'"f5.216

3. Phai thu n<)i b<) ngAn h~n

P hai thu n6i b6 c6 thai thanh toan con lgi tit 90 nf?ay tra xuong

Phai thu n6i b6 c6 thai hgn thanh toan con lgi tren 90 ~gay -

4. Phai thu ho~t d<)ng giao djch chung khoan

Phai thu hogt d6ng giao dtch chWig khoan c6 thai thanh toan con lgi tit 90 ngay tra 6ng

Phai thu hogt d6ng giao dtch chWig khoan c6 thCri hgn thanh toan con lgi tren 90 ngay -

5. Cac khoan phai thu khac

p hai thu khdc c6 thCri han thanh toan con lgi tit 90 ngay tra 6n~ p hai thu khdc c6 thCri hgn thanh toan con lgi tren 90 ngay 350.000

6. Dµ phong phai thu ngAn h~n kh6 doi

IV. Hang tBn kho -v. Tai san ng~n h~n khac

1. Chi phf tra tm&c ngin h~n 27.623.903

2. Thu~ GTGT duqc khftu trir

3. : Thu~ va cac khoan phai thu nha nu6·c ......... . ...................

4. I Tai san gin ~n khac

4.1. T:;im ling ...................

Tgm Wig c6 thai hgn hoan Wig con lgi tit 90 ngay xu6ng Tgm Wig c6 thai hgn hoan Wig con lgi

i tren 90 :gay --~i'~ 2: Phai thu khac, tai san ngAn h~n khac -

lB. TBng 383.819.119

23

Cong ty CB phftn Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

STT N(}idung . VBn kha dl}ng t~i ngay 30/6/2017

C. I Tai san dai h~n

VBn kha dl}ng

(VND)

Kho an giam trir (VND)

........ · Cac kho~~ ... ph~i"ili~··~i~i' .. h~~~· i~~ ~~ ............. , ................................................................... , ......... .

I. .. ................. P.~.?.~ .. !!!.~ .... !.!!. !!.~.~!. .. «!9..~g .. *-yJ~.~.~ ..... ........ . 1. I Phai thu dai .~.~!1 ... 1:0.~~~ ... ~.~~.&........... . .......................... .......................................................................................................................................... .

dai hc;m khach hang c6 thai hg.nl thnn],., tnnn con lai tit 90 ngay tr& xu6ng ! Phai thu ·d~Thg~'· khd~h ·h~~·g · ~· .. cTtii&i·h~~··

.......................... L.~~.l.1:..1!..~.J<?...4.!!.. .. g?>...7!: ... Z..9.L.tr..~'.! ... ?..9. .7!:.8?!..Y.. .............................. . 551.393.586 ! ···········································································:························"····

2. ! Y..?..~ ... ~!1.~ .... ?..?..~!1.~ .... ~ .... ~?.?. .... Y..L!~.¥.~ .... !~.~?~ ..........................................................................................................

3. .. Phai thu dai han n6i b6 ............... i"?"'i~iii' . i"h~··d~Tii·g~ ... ~6i .. b~6 .. ~6 .. iii.iri "ii'9~ ............................ . .. ..... ; .............................. ········ · ·································•······

................ ........................... ........ ..................... ...... j ••••••

i P hai thu dai hg.n khdc c6 thai hg.n

II 112.516.973 I

Kho an tang them

(VND)

...................................................................................... , ..................................................................................... , .................................................................................... , .................................................................. .

III. ! Bftt d(}ng san dftu tu ......................................................................................................................................................................................... ; ................................................................................................................................................................................... .

IV. ~.~.~ .... ~~~~~ .. ~.~~ .. !.11'. ... !.~i. .... ~.~~~~ .... ~~i ... ~~~ ....................................................................................................................................................................................... . 1.

2. j Dfiu tu vao cong t.Y. .. ~.?.n i Dfiu tu vao c6ng ty lien k~t, lien doanh

- :

3. ''"'"'''''"'i'' f)l~""i~:" ~i1'6:~i'tli~'i~''<l~i"i~·;~· ........................ "'""""""""""""' ............................................................. , ...................................................................................................................................................................... .

! Chilng khoan tid~ d~ ,.;ii ro thj truirng

-.~~~.<?.. .. q.1!:.Y.... . 4...f'!:~ ... ~9.J .. ~~.<?...i! .. '!:...?. .. !?....i..~1!: ... § ...................................... ; ..................................................................................... , ...................................................................................... ; ........................................................................... . ! Chilng khoan bi giam trir khoi van kha j d'¥ng theo quy ajnh tg.i khoan 5 Di~u 5 4 . ........... T·u·~~··t~ ... <lii · h·~~ .. tlii~ ...................................................................................... _.

·····························i ··································································································"······· ....................... ->········

5.

v.

I D\l' phong giam gia dau tu tai chfnh i dai h~n

Tai san dai h~n khac

Cac chi tieu tai san bi coi la khoan ngo~i trir t~i bao cao tai chfnh nam da duqc ki~m toan ma khong bj tfnh giam trir theo q .y ·jnh t~1 Di~u 5

lC. TAng

VON KHA Dl}NG = lA-lB-lC

- : _ ,

432. 797 .462

1.096.708.021

44.274.828.111

24

Cong ty CB ph§n Quan ly Quy IB Thuy~t minh Bao cao Ty I~ An toan Tai chinh t~i ngay 30 thang 6 nam 2017 (ti~p theo)

(i) Gia trj tang them va giam di cua chtlng khoan t~i chi tieu d§u tU' tai chinh

Chi tiSt gia trj tang them va giam di cua chung khoan t~i khoan ml,lc d~u tu tai chinh duqc di@u chinh

vao v6n kha dvng t;;i.i ngay 30 thang 6 nam 2017 nhu sau:

Gia Gia gBc thj trrrimg Chenh l~ch (VND) (VND) (VND)

Gia tr! tang them

Cong ty CJ phdn GTNFOODS 8.742.774.000 9.732.522.000 989.748.000

TJng Cong ty CJ phdn Thiit bi di?n Vi?t Nam 4.306.450.000 4.680.000.000 373.550.000

13.049.224.000 14.412.522.000 1.363.298.000

8. Phe duy~t phat hanh Bao cao Ty I~ An toan Tai chinh Bao cao Ty I~ An toan Tai chinh duqc Ban Giam d6c Cong ty phe duy~t phat hanh ngay 31 thang 7 nam 2017.

Nguai I~p:

Tmang Thanh Tu Ph1:1 trach Ki toan

Ngay 2 thang 8 nam 2017

Nguai kiSm tra:

iJ~L --------Bui Thi Nh~t Dung

Kiim soat N(Ji b9

25

c c c c ( ,

r

c c

c c c c c c c c c c c c c L c L l l L

l c

)