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Trach nhiem cua chung toi la dua ra y kien ve bao cao tai chinh nay dua tren ket qua kiem toan cuachung toi. Chung toi da thpc hien cong viec kiem toan theo cac Chuan mpe Kiem toan Viet Nam. Cacchuan mpe nay yeu cau chung toi tuan thu chuan muc va cac quy dinh ve dao due nghe nghiep va lap kehoach va thpc hien cupc kiem toan de dat dupe sp dam bao hpp ly ve viec lieu bao cao tai chinh co consai sot trong yeu hay khong.

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Ban Giam doc Cong ty da thuc hien danh gia kha nang tiep tuc hoat dong cua Cong ty va nhan thlyCong ty co du cac nguon luc de duy tri hoat dong kinh doanh trong mot tuoug lai xac dinh. Ngoai ra,Ban Giam doc khong nhan thay co sir khong chic chan trgng y6u nao co the anh huong den kha nanghoat dong lien tuc cua Cong ty. Do vay, bao cao tai chinh nay dugc lap tren ca so gia dinh hoat donglien tuc.

(c)

(

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(

Ky ke toan

Ky k4 toan nam cua Cong ty la tir ngay 1 thang 1 den ngay 31 thang 12.

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Bon vi tien te ke toan

Don vi tien te ke toan cua Cong ty la D6ng Viet Nam (“VND”), cung la don vi tien te dugc sir dung chomuc dich lap va trinh bay bao cao tai chinh.

C (e)

c(

Ap dung Hu’o’ng dan Che do Ke toan Doanh nghiep mdi ban hanh

Ngay 22 thang 12 nam 2014, Bg Tai chinh ban hanh Thong tu so 200/2014/TT-BTC huong din Che doKe toan Doanh nghiep (“Thong tu 200”). Thong tu 200 thay th4 cho quy dinh v6 Che do Ke toan Doanhnghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 va Thong tu so244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua Bo Tai chinh. Thong tu 200 co hieu lire sau 45 ngayke tir ngay ky va ap dung cho Icy ke toan nam bat dau tir hoac sau ngay 1 thang 1 nam 2015.

Kl tir ngay 1 thang 1 nam 2015, Cong ty da ap dung phi hoi t6 cac quy dinh cua Thong tu 200.

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Tom tat nhung chinh sach ke toan chu yeu

Tien va cac ldioan tuoug dirung tien

Tien bao g6m tien mat va tiln gui ngan hang khong ky han. Cac khoan tuong duong tien la cac klioandau tu ngan han co thoi han goc khong qua ba (03) thang va co tinh thanh khoan cao, co the de dangchuyln doi thanh mot lugng tien xac djnh, khong co nhieu rui ro ve thay doi gia tri va dugc sir dyng chomuc dich dap ling cac cam ket chi tien ngan han hem la cho muc dich dau tu hay cac miic dich kliac.

4.c(a)(

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Cac khoan dau tu(b)C

Phan loai

Cong ty phan loai chiing khoan dugc mua cho muc dich tir doanh la chiing khoan sin sang dl ban. Cacchiing khoan nay dugc nam giu- trong thoi han khong an dinh tru6c va co the dugc ban ra vao bat cuthcri diem nao.

Chiing khoan dau tu cua Cong ty chi bao gom co phieu niem yet.

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c 12

c

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Cong ty Co phan Quan ly Quy IB Mau B09 - CTQThuyet minh bao cao tai chinh cho nam ket thuc ngay 31 thang 12 nam 2015 (tiep theo)

(

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(Ghi nhan

Cong ty ghi nhan chung khoan dau tu vao ngay Cong ty chfnh thuc trb thanh mot ben theo cac dieukhoan hop dong co hieu lyre cua cac khoan dau tu (hach toan vao ngay giao dich). Chung khoan dau tudugc ghi nhan ban dau theo gia mua thyc te cong vbi cac chi phi mua (nguyen gia); sau do, dugc ghinhan theo nguyen gia trir dir phong giam gia (neu co).

Diephonggiam gia cac khoan dau tie tai chinh

Viec trich lap dir phong giam gia chung khoan dau tu dugc thuc hien theo hubng dan cua Thong tu so228/2009/TT-BTC do Bo Tai chinh ban hanh ngay 7 thang 12 nam 2009 (“Thong tu 228”) va Thong tuso 89/2013/TT-BTC do Bo Tai chinh ban hanh ngay 28 thang 6 nam 2013 sua dbi, bo sung Thong tu228 (“Thong tu 89”) va Thong tu so 146/2014/TT/BTC ban hanh ngay 6 thang 10 nam 2014 vl vifehubng din che do tai chinh d6i vai cong ty chung khoan, cong ty quan ly quy (“Thong tu 146”).

Diephdng chieng khocm dan tie ngan hgn

Du phong giam gia chung khoan dugc trich lap cho cac chung khoan co gia tri thi trubng thap hem giatri ghi so. Theo Thong tu 146, d6i voi chung khoan niem yet tai So Giao djeh chung khoan, gia chungkhoan thuc te tren thi trubng la gia dong cua tai ngay gin nhat co giao djeh tinh den ngay trich lap dirphong tai ngay 31 thang 12 nam 2015.

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(c) Cac khoan phai thu

Cac khoan phai thu khach hang va cac khoan phai thu khac dugc phan anh theo nguyen gia trir di duphong phai thu kho doi.

Cac khoan phai thu dugc xem xet trich lap dir phong rui ro theo tuoi ng qua han cua khoan ng hoac theodir kien ton that co the xay ra trong trubng hop khoan no' chua den han thanh toan nhirng to chiic kinhte lam vao tinh trang pha san hoac dang lam thu tuc giai tlie; ngubi ng mlt tich, bo tron, dang bi cac coquan phat luat truy to, xet xu hoac dang thi hanh an hoac da chet.

Doi vbi cac khoan phai thu qua han thanh toan, Cong ty ap dung muc trich lap dir phdng theo hudng dinctia Thong tu 228 nhu sau:

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i

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(

( V

C Miec trich die phdngThai gian qua hem0%Khong qua han hoac qua han dubi 6 thang

Tu tren sau (06) thang din dubi mot (01) namTir mot (01) nam den dubi hai (02) namTu hai (02) nam den dubi ba (03) namTren ba (03) nam

4c 30%50%(70%

100%(

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Cac khoan phai tra va chi phi trich tru'bc

Cac khoan phai tra va trich trubc dugc ghi nhan cho s6 tiln phai tra trong tuong lai lien quan din hanghoa va dich vu da nhan dugc khong phu thuoc vao viec Cong ty da nhan dugc hoa don cua nha cung caphay chua.

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C 13

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( Cong ty Co phSn Quan Iy Quy IBThuyet minh bao cao tai chfnh cho nam ket thuc ngay 31 thang 12 nam 2015 (tiep theo)

Mlu B09 - CTQ

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i

Von co phan

C6 phieu plio tliong

Co phieu pho thong dirge phan loai la von chu so huu. Cac chi phi' tang them lien quan true tiep den giaphat hanh co phieu ph6 thong dugc ghi nhan la mot khoan giam trir von chu so huu.

(e)

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f

C Phan chia loi nhuan

Lgi nhuan sau thud thu nhap doanh nghiep cua Cong ty dugc trich lap cac quy va chia co tire cho cac codong sau khi dirge Byi hgi d6ng co dong phe duygt.

Cac quy dir trirphdp din/i

Theo Thong tu 146, lgi nhuan thuc hien cua cong ty quan ly quy sau khi bii dap 16 nam truoc theo quydinh cua Luat Thue thu nhap doanh nghiep va nop thue thu nhap doanh nghiep dugc phan phoi nhu sau:

So dir toi da

10% von dieu lg10% v6n dieu lg

CD(

(

(

(

c Ty le trich lap hang nam

5% lgi nhuan sau thue5% Igi nhuan sau thue

Quy dy trir bo sung von dieu leQuy dir phong tai chlnh

C

(

Quy du tru b6 sung v6n dieu le dugc trich lap nh3m phuc vu viec bo sung von dieu lg cua Cong ty trongtruong hgp can thiet.

Quy dir phong tai chlnh dugc trich lap d6 bao ve hoat dong kinh doanh thong thubng cua Cong ty truoccac rui ro hoac thiet hai kinh doanh, hoac de du phong cho cac khoan 16 hay thiet hai ngoai du kien chocac nhan t6 khach quan hoac do cac truong hgp bat kha khang nhu hoa hoan, b§t on trong tinh hinh kinhte hoac tai chlnh trong nuoc hay nuoc ngoai.

Quy du tru bo sung v6n dieu le va quy dy phong tai chinh khong dugc sir dyng de chi tra co tiic.

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Thue

Thue thu nhap doanh nghiep tinh tren lgi nhuan hoac 16 cua nam bao gom thue thu nhap hien hanh vathue thu nhap hoan lai. Thu6 thu nhap doanh nghiep dugc ghi nhan trong bao cao ket qua hoat dong kinhdoanh ngoai trir truomg hgp co cac khoan thue thu nhap lien quan den cac khoan muc dugc ghi nhanthing vao v6n chu sa hum, thi khi do cac thue thu nhap nay dugc ghi nhan thang vao von chu s6 huu.

Thue thu nhap hign hanh la khoan thue dy kien phai ngp dua tien thu nhap chiu thue trong nam, sir dyngcac muc thue suat co hieu luc tai ngay ket thuc nam ke toan, va cac klioan dieu chinh thue phai ngp lienquan den nhung nam trubc.

Thue thu nhap hoan lai dugc tinh theo phuong phap bang can doi ke toan cho cac chenh lgch tarn thoigiua gia tri ghi so cua cac lihoan muc tai san va ng phai tra cho muc dich bao cao tai chinh va gia tri sudung cho myc dich tinh thue. Gia tri cua thue thu nhap hoan lai dugc ghi nhan dua tren each thuc dukiin thu hoi hoac thanh toan gia trj ghi so cua cac khoan muc tai san va ng phai tra sir dung cac mirethue suat co hieu lyc tai ngay ket thuc nam ke toan.

Tai san thue thu nhap hoan lai chi dugc ghi nhan trong pham vi chic chan co du lgi nhuan tinh thuetrong tuong lai d6 tai san thue thu nhap nay co the su dung dugc. Tai san thue thu nhap hoan lai dugc

ghi giam trong pham vi khong con chac chin la cac lgi ich ve thue lien quan nay se sir dung dugc.

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(Doanh thu va thu nhap khac

Doanh thu dirge ghi nhan khi co kha nang chac chan rang Cong ty se thu dugc cac lgi Ich kinh te vadoanh thu do co thl dugc ti'nh toan mot each dang tin cay.

PMquan ly va tie vfin Mu tie cluing khoan

Doanh thu dugc ghi nhan tren co so don tich theo cac dieu kien, dieu khoan cua hgp dong quan ly/tuvan dau tu.

Doanh thu tietien lai

Doanh thu tu tien lai dugc ghi nhan theo ty le tuong ling voi thoi gian dua tren so du goc va lai suat apdyng.

(h)

C

(i)(

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Lai co- ban tren co phieu

Cong ty trinh bay lai suy giam tren co phieu (EPS) cho cac co phidu pho thong. Lai co ban tren co phieudugc tinh bdng each ldy lai hoac 16 thugc ve co dong ph6 thong cua Cong ty chia cho so lugng co phieupho thong binh quan gia quyen luu hanh trong nam.

C (0

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Cac ben lien quan

Cac ben dugc coi la ben lien quan cua Cong ty neu mgt ben co kha nang, true tiep hoac gian tiep, kiemsoat ben kia hoac gay anh huong dang ke toi ben kia tiong viec ra cac quyet djnh tai chi'nh va hoat dong,hoac khi Cong ty va ben kia cung chju sir kiem soat chung hoac anh huong dang ke chung. Cac ben lienquan co the la cac cong ty hoac cac ca nhan, bao gom ca cac thanh vien gia dinh than can cua cac canhan dugc coi la lien quan.

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US

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Cac chi tieu ngoai bang can doi ke toan

Cac chi tieu ngoai bang can doi ke toan nhu dugc dinh nghTa trong Thong tu 125 dugc trinh bay trong

cac thuyet minh thich hgp cua bao cao tai chmh.

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cS6 du- bSng khong

Cac khoan muc hay cac s6 du quy djnh trong Thong tu 125 khong dugc the hien tren cac bao cao taichmh nay thi dugc hieu la co so du bang khong.

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5. Tien va cac khoan tutfng dirotig tien(

31/12/2015VND

31/12/2014VND(

Tien matTien gui ngan hang

8.090.528654.528.952

2.279.049.284i

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Chi tiet cac khoan dau tiv tai chi'nh ngan han nhir sau:

31/12/2015VND

6.(

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(So lutfngDen vj

So lirongDo’n vi

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Trong do:Co phieu bi giam gia - VHG

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C599.000 4.522.500.000

C13.265.274.000

C

Bien dong dir phong giam gia chung khoan kinh doanh trong nam nhu1 sau:(

C( 31/12/2015 31/12/2014VND

RACHVND

K(

So du dau namDir phong trlch lap trong nam(ThuySt minh 15)

So du1 cuoi nam

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509.200.000(

509.200.000(

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7. Phai thu khach hang(

31/12/2015VND

31/12/2014VND

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Cong ty TNHHMqt Thanh Vien Lam NghiepSai Gdn

Phai thu tien ban chung khoan (T+3)

9.954.994.300(

9.954.994.300

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10.951.481.324(

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Tra truuc cho ngiroi ban8.(

31/12/2015 31/12/2014VNDVNI)

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Tra truac trong giao dich mua chung khoan 19.712.323.500

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Phai thu hoat dong nghiep vu9.

31/12/2015 31/12/2014(

VND VND(

Phai thu hoat dQng quan ly danh muc dau tu 21.619.999(

cTai san dai han khac

Tai san dai han khac phan anh khoan dat coc thue van phong cua Cong ty.

10.(

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Von dau tu cua chu so1 huu

Von co phan dugc duyet va da phat hanh cua Cong ty nhir sau:

11.(

c31/12/2015 31/12/2014

So co phieu So co phieu

5.725.000 57.250.000.000 3.000.000 30.000.000.000

VND VND( n;

Von c6 phan dugc duyet

Von co phan da phat hanhCo phieu pho thong

So cd phieu dang luu hanh

Co phieu pho thong

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MHIE( 5.725.000 57.250.000.000 3.000.000 30.000.000.000PP

(5.725.000 57.250.000.000 3.000.000 30.000.000.000

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CTien gui cua nha dau tu uy thac12.

(31/12/2015

VND31/12/2014

VNDcS6 du ddu namSo tang trong namSo giam trong nam

So du cuoi nam

(101.015.382.919

(100.703.500.352)(

311.882.567

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Danh muc dau tir cua nha dau tir uy thac13.(

31/12/2015 31/12/2014VNDVND(

Nha dau tir uy thac trong nuo'c

Co phiSu niem y4tTrai phieu

i50.692.070.35250.000.000.000

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100.692.070.352(

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14. Doanh thu hoat dong tai chfnh(

2015 2014( VND VND

(Doanh thu tir hoat dong kinh doanh chung khoanThu nhap co tuc, trai turc va lai tien guri ngan hang

11.928.219.16742.509.073

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11.970.728.240(

C

15. Chi phi tai chinh(

2015 2014VNDVND

( Lo tir hoat dong kinh doanh chung khoanTrich lap dir phong giam gia dau tungin han (Thuyet minh 6)Phi luu kyPhi giao djch

272.322.167>4

( 509.200.0002.863.260

165.061.520

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( 2015 2014VND VND

(

Chi phi luong, phu cap, thu lao, bao hiemChi phi vat lieu quan lyChi phi thidt bj

Thue, phi va le phiChi phi dich vu mua ngoaiChi phi khac

398.855.2385.972.3095.033.636

37.292.801352.126.970

27.175.455

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Mau B09 - CTQ

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(Thue thu nhap doanh nghiep

Doi chieu thue suat thgc te

17.i

(a)C

2015 2014VND VND

Lai nhuan trade thue

Thue tinh theo thue suit cua Cong tyChi phi khong duoc khau trir thueLo tinh thue dirge sir dgng

10.128.374.391(

2.228.242.3664.669.400

(2.232.911.766)

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Thue suSt ap dung

Cong ty co nghTa vy nop cho Nha nude thu4 thu nhap theo muc thue suat 22% tren loi nhuan tinh thue.Muc thu6 suat thu nhap thong thucmg se giam xuong 20% tir nam 2016.

(b)(

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cTai san thue thu nhap hoan lai chua dirge ghi nhan

Tai san thue thu nhap hoan lai chua duoc ghi nhan doi vdi cac khoan muc sau:

(c)(

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( 31/12/2015 31/12/2014Chenh lech

tam thdiVND

Chenh lechtam thdi

VND

Gia trjtinh thue

VND

Gia trjtinh thue

VND

(

( cLo tinh thue x6.250.986.138 1.250.197.228 23.265.950.716 5.118.509.157

C Y'Ut

( ;L6 tinh thul hit hieu luc vao cac nam sau:

( ?Nam het hieu luc Tinh liinh quyet toan So 16 dirge khau trir

VND(

( Chua quy6t toanChua quyet toanChua quyet toan

2016 2.994.354.9182.338.992.092

917.638.1282017

C 2018

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6.250.985.138(

Tai san thue thu nhap hoan lai khong duoc ghi nhan doi vdi 16 tinli thue bdi vi khong co su chac chanring se co du loi nhuan tinh thue trong tuong lai de Cong ty co the su dung cac loi ich thue cua cackhoan muc do.

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( Cong ty Co phan Quan ly Quy IB Mlu B09 - CTQThuygt minh bao cao tai chinh cho nam ket thuc ngay 31 thang 12 nam 2015 (tiep theo)(

Lai cff ban tren co phieu

Lai nhuan thuhn thuoc vk cd dong pho thong

18.(

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2015 2014VND VND(

cLgi nhuan thuan trong nam 10.128.374.391

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S3 co phiiu pit3 thong b'inh quan gia quyen00(

2015 2014(

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3.000.0001.771.995

3.000.000

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Lai ca ban tren co phieu 2.122c(

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31/12/2015VND

31/12/2014VND

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Cong ty C6 phSn Chu-ng khoan IBPhi quan ly danh muc dau tu

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2015 2014( VND VND

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