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CONG TY CO PHAN CHUNG KHOAN HFT
C<)NG HOA XA H<)I CI-IlJ NGH IA VlltT NAM D()c l~p- T\r do- H~nh phuc
---o0o--- ---oOo---S6: l '0 /2019/HFT-CV
Ha N(Ji, ngay 18 thitng 01 nam 2019
Cong ty
Tqt s(r chinh
Di~n tho~i
CONG BO THONG TIN
Kinh g1H: - Uy ban Chu·ng khoan Nha nuo·c
- Uy ban Giam sat Tai chinh Qu6c gia
- So· Giao d!ch Chu·ng khoan Ha N()i
-So· Giao d!ch Chu·ng khoan Thanh ph6 H& Chi Minh
: Cong ty C6 phcln Chu·ng khoan I-IFT
: S6 46 Ngt.-IY Nhu Kon Tum, Q.Thanh Xw1n, Ha N<) i
: 024. 6276 1818 Fax: 024. 6275 0077
Ngu·(ri OU'Q'C uy quy~n tht.t'C hi~n cong b6 thong tin: Ba Phan Thj Phuung ThtJy
C'h 'rc "\' • Tnri'mg phrmg TlnN
-Dja chi ; S6 46 Ng\IY Nlm Kon Tum, Q.Thanh Xuan, Ha N<)i
f> i ~n tho~i : 02/ 1. 6276 18 18 F ax ; 0211. 6275 0077
Lo~li thong tin cong b6 : IZJ Dj nh ky D BAt thucmg D 24h D Tl ieO yeu d u
(co ng ty dimh d§u X vao 111l_.IC d n cong b6)
N()i dung thong tin cong b6:
D. o cao tai chfnh Quy IV nam 2018 .
Thong tin nay OLJ'Q'C cong b6 tn§n trang thong tin cti ~n tt:r CLJa Cong ty: \¥\VW.hft.vn.
Ch(mg toi xin cam k~t cac thong tin cong b6 tren day !a d(mg Sl_.J' th~t va hoan toan chju trach
nhi ~m tnr6'c phap lu~t v~ n<) i dung cac thong tin da cong b6.
T1li lieu tlin ll kem: !36o cao titi chinh QuJ) /V/20 18.
CONG TY CP CHUNG KHOAN HFT Dia chi : 46 Ng1,1y Nhu Kon Tum, Thanh Xu an, Ha N(>i
BAO cAo TAl CHiNH QUY IV NAM 2018
M§u s6 801/CTCK (Dan himh thea TT s6 334/2016/TT-DTC ngfly
27112/2016 cua 8(> Tai chinh
BAO CAO TINH HINH TAl CHINH RIENG QuY IV NAM 2018
CHiTIEU
TAISAN
M- :.. Thuy~t a so . h
mm
Don vj tinh: VND
T~i 31/12/2018 T~i 0110112018
x:··:rxi·sxN·N·c;IN·i!AN·········································· ·····ioo····· ······················ .................. si:·63o:·76o:·42'9 .................. ss:o27:8ii:i65 ........................................................ :' ................................................ ............................................................................................... ······················································ I. Tai san t:H chinh 110 81.351.943.980 84.950.784.111 ·1·::r;~~--~i·~-~~-·ki;·~·i;~ .. i~-~-;~g-~i~·~·~~g .. i.is·~ ...................... iii ............ :v:·1 ....... ..................... 7:·::/is:-798:'8'43 ..................... i:o66:·599:·62s 'j·_·i:··ii§~ ............................. ....................................................... '''j'j'j:'j"'' ...................... .................... i'7'i5:'798:'8"ii' .................... i .'iJ66:599:'625' 2. Cac tai san tfti chinh ghi nh~n thong qua
-~-~! .. !.? . .\fY.T~9 ........................................................................... ~ .. ~-~ ............. ~:~ ................................... ~~:.~.~ .. ~:.~.~-~ ............................ ~~.:~ .. ~-~:.~~~ 3 . Cac kh oan d~u tu giu· dSn ngay dao h~n
.Qi!.~) .............................................................................................. ~ .. ~.~·· · ·· · ....... ~.:.~ ......................... ~.~:.~.:.~:.~.~-~:.~.~-~ .................. ~~.: .~ .~-~:.~~~:.~.~~
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.!..~ .. ~.1.:.~ .. ~~~-~.P. ....................................................................................................... ~.:.~ ................................................................................................................. .. 7. Cac khoan phai thu 11 7 244.347.841 101.557.995 -~];~"hcii·l;;~ .. ~~ .. "d~~:·,;;~·~·lla:~: .. ,;J~Tai .. ~"d; .......... ;.;·;:·; .... .............................................. ;;;:·;;·;:·~·~·; .......................... ;~~·:;;·;:;;;·
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nh(jn .............................................................................................................................................................................................................................................................. 8. Tra tm6'c cho nguo·i ban 118 272.118.816 151.618.816
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129 0 0 ii:·:r~i··~i~ .. ~-g1~-h~~--i~h~~-.................................... .... ·····i3o .................................................... 21s:·si6:·4·49 ............................ 77:o28:-iis4 "J·:··ci~·i···pi~ f' ·;:~i-·i;·~-6·~· -~g~·;;·· i;·~~ ...................................... ······i3·3 ...... ····:v·:1·3~ .... .......................... i32:·9·oi'3.9o ............................... 9:·62'i':·o75 ·s·:·:ri~·~;~··6T"G"i .. ct·~:9:~··k'hfi~··t;~:· ................................... ······i3·5 ...................................................... i.4s:·9-i3·:a·s9 ............................ 67:406:979 ·ii·:rxi·s"AN··nxi·HA.N ................................................. ·····2oo ................................................ 6:787:·si7:·4io ..................... 4:698:459:423 .................................................. ~ .......................................................................................................................................................................................................... . I. Tai san tai chinh dai ha n 210 0 0 ir~ .. i~i··~i~ .. ~fi-·ct·i~·h··· .............. · ................................................ 22o ................................................ i'736:-736:i72 ..................... i:soi:·664:-t88 ·1·:··:r~;··;A";~ .. ~6-·ii~h·i~·a:~··i~-i~h .............................................. 22·i ............. v:7······· .......................... 792:·a·63'.'32'5 ......................... 622:64o:34i .............................................................................................................................................................................................................................................................. - Nguyen gia 222 1.593.807. 744 1.276.347. 744
··~·"Gi6 .. ;-;··h~;··;;;;;~--~~§ici.?*J .. ..................................... ···223~ .... ...................... ....................... ~·s-a1: ·74"i4i9' ...................... ~653: ·7ai4a3·
:J.:; :t.~i::~~:~ ::~~::i.!!~j~:Y.~::~:~~E:::::::::: :: : : :: ::: ::: ::: ::: : ::::::::::::::: :::::?.?.7.::::: :::::::Y.;:?.::::::: : : :: ::: : ::::::::::::x:?.4.{:~?.?.;:~:~:?. : ::: ::: :: :::::: ::: ::: :ci:?.?.;Q?.~:;:~4.7. .. ~ .l!..~1..~:!..$.!.q ............................................................................. .?.?~ ................................................ i}?P:.Q.Q_~:.Q.Q.~ . ................... .!:.~!P.:.QPP.· . .Q.~P. . .. ~ .. <?J(! .. ~:.t. .. ~q?. .. '!:.?.!.? .. !.l!.P...~~-eJ.. ....................................... ... ?.?.?.q, ................................................. ~.11.~:.~?.?:.!..~~- ...................... ~.!.iP.:???.:.!.~i . . !Y:.~.~Lr.~~-~~Y. .. ~-~:~g5~.' .. ~.~-~A?:.~~~g .................... ~~~ ........................... ................................................... Q ................................................... ~ V. Tai san dai han khac 250 3.050.781.238 2.896.795.235 ............. . .......................... ! .................. . ............................................. . . .. . .. . .. . . .. . . .. . ..................................... . ...................... ............................................... .... . .. . .. . .. . ....... ..
1. Cfrm c6, thS ch~p, ky guy, ky cm;c dai h~n 25 1 48.000.000 48.000.000
2. Ch i phi tnl tm6c dai h~n 252 V.l3b 242.116.833 455.926.967
:~:;:t.i:~~::~~~r.::Q~:~::A~:~~~:~E~:~~::~?.~~::::::: :::::::: : ::: : :: : :: : :: ::?.~~: : ::: :::::::Y§:::::: : ::: :: : ::: :: : :::::::x?.~Q;:~:~4.;:~:Q:~ ::::::::::: :::::: :::x~?.?.;:?.~~;?.~~ VI. Dl! phOng suy gia m gia tr! tai san dai han TONG CQNG TAl SAN
260
270
0 0
88.418.277.839 89.726.271.588
1
BAO CAO TiNH HiNH TAl cHiNH RIENG (TIEP THEO)
M- ;. Thuy~t a so . h mm
CHiTIEU T~i 31112/2018 T~i 0110112018
NGUONVON ·c:··NCi.PiiXi.i:RA··························································· ·····3oo····· ······················ ·························953:·9i6:·4·o5 ·····················7:374:5o9:·o53 T:A9.·:·:r.~~~::~~:~::~i.~:~::~:~:~::::::::::::::::::::::::::::: : :::: : ::::: : : ::::: :::::~i.~::::: :::::::::::::::::::::: ::::::::::::::::::::::::::?.~~;:?.:~§.;:~:Q~ : : :::: : :: : :: : ::: :::::z;~7.~;~9.?.;:Q~~ 6. Phai tni. ho~.t d<)ng giao dich ch(rng khoan 318 V.12 165.732.819 236.119. 158
:~:;:::f.~~:C~!Iiii.~§!::~~:~::~:i.~~:~~~:::::::::::::::::::::: : :::::::::: ::::>?9.::::: ::: :y;:~:~: :: ::: :: :::::::: : ::::::::::::: : :: : :~ 9.;:~:~IJ?.j :::::::::::::::::::::::::::::::::::::::::::::::::::::: .?..:.~J~.~·.?:~ .. ~~~ .. ~L~.~!.~~~ .. ~~~·?.·.?. .. ~~~.~ .. ~~·~·~·· · · ·· · · ··· ··· · ·· ·· .... }~.~··· ·· · .................................................. ~9.:.Q.Q9.:.Q.Q.Q ........................... }~.:~9.9.:.Q.~9. I 0. Thua va cac khoan pha i n(_)p Nha nu&c 322 V.10 336.677.435 390.797.820
x~:.::¢ii!::P.~i::P.E~!::~;:~::~:~:~;i:~~~::::::::::::::::::::: ::::::::::::::::: :::5?~:::::: ::::y;:u:::::: :: :: ::: ::: : :: ::::::::::: : :u~;:~~f:~:?.<:::::::::::::::::::::::::::~z;jj~;?.j~ I 7. Cac khoim phai tra, phai n<)p khac ng~n lwn
264.656.654 6.647.056.841 329 ............................................................................................................................ ............................................................................ ...................................................... II. NO' phai tra dai han 340 0 o "i:>·:··:v6N .. cH6.sb·HifU··············································· ·····4oo····· ······················ ··················s7:464j"6i.434 ··················si:35i:762:535 i··:va~··~h·~··~~t··hfr·~· ·········· ······ · ·· · ·· · ········ · ·· · ·· · ·· · ····· · ·· · ·· · ······· ·····4io····· ······················ ··················s7:·464j "6i"434 ··················si:35i:76i:535 ·~·~\;·;s·;~··df~· ·t~.-·~·~~·~h·~··~6.-·h·a:~····································· ·····4"i"·i······ ······················ ................ i"oa:·oaa:·o·oa:·a·o·o ···············"i"ao:ooo:·oaa:·ooo
:T:LP4.~?::i.~P.::i.4.q::~h~:i.~Fi!~:::::::::::::::::::::::::::::::::::::::: :::iXL:!.:::: :::::::::::::::::::::: :::: :::::: :::::!.:~9.; :¢.:~9.;:¢.:¢.:~;:¢.:¢.9.: ::: : ::::::::::1.9.9.;:~9.9.;:~:~9.;:~9.9.: a. c6 phidu ph6 thong 411.1a 100. 000. 000. 000 100. 000. 000. 000
5. Quy d(.r phong tai chinh va rui ro nghi~p 415 1.321.976.000 1.321.976.000
7. 1.LQ·i nhutjn aa th~l'C hi?n 417.1 -13.857.614.566 -1 8.970.213.465
. !·.?.·.~PJ.~?.~.~~~I!. .. ~~~.1:q .!.~~!:~ .. ~(.~l!. ....................................... 1.!.?:.?.. ... ........................................................................ g .................................................... q,. II. NguBn kinh phi va quy khac 420 0 0 TONG CQNG VON CmJ SO Hiru 430 87.464.361.434 82.351.762.535 TONG CQNG N9 PHAI TRA v A VON cuus6Hiru 88.418.277.839 89.726.271.588 440
LQl NHU~ DA PHAN PHOI CHO NHAI>AUTlf
450
··i·:·L;;:i .. ~i~·~;~~ .. ~i~··j;i~i~··rt;6i··~i~~·}ih·~··ct~~·t~:······ · ·····~;·~······ ...................... ·· · ····· ·· · ·· ···· ·· · ····· ··· ··· ··· ··················~ ···················· ··· ······· ··········· ··· ·······~
trong nam
2
CAC cHi TrEU NGOAl BAO CAO TiNH HiNH TAl cHiNH RIENG
CHiTrEU M- t. Thuy~t a so . h mm
T~i 31112/2018 T~i 0110112018
A. TAl SAN CUA CTCK VA TAl SAN QUAN LY THEO CAM KET 6. c6 phi~u dang lu·u hfmh 006 10.000.000 10.000.000
f::¢~::P.hi~:~::9:~:~:: :::::::::::: :: :: : :::::::::: :::::: : :: : :::: : :::::::::::::::::::: :: :: :::::9.9.7.::::: :::::::::::::::::::::: :::::::::::::::::::::::::::::::::::::::::::::::::::::: :::::::::::::::::::::::::::::::::::::::::::::::::::::: 8. Tai san tai chinh niem y~t/dang ky giao
djch t~i VSD cua CTCK 008 8.790.000 8.960.000
·~.··-:rt;; .. ~:d~··tbf··~hi~i;·gi~;·df;h··,~:·d;·;h~y€~······ ··················· ······················ ...................................................... ······················································ h
008.1 8.960.000 8.790.000 n upng
B. TAl SAN VA CAC KHOAN PHAI TRA vE TAl SAN QUAN LY CAM KET v61 KRACH HANG
I . Tai san tai chinh niem y~t/dang ky giao d jch t~i VSD cua Nha d~u tu (DVT: c6 021 27.330.058 32.198.528 phi~u) ·~ .... ii;i';ci~''[i;j''~hl~·h··gf~;·df;h··;;;·d;·;h~y€~ ........................................................................ .................................................................................. .
021.1 27.330.058 32.198. 528 .':..~.~~:\!.':. f{... .. .. . . . . . . . . . .. ... .. . ... . .. . . . . . . . . . . . . . .. . . . ... .. . .. . . . . . . .. .. . .. . .. . .. . . . . .. . .. . . . . . . . . . . . . . . .. .. . .. .. . .. . . . . . . . .. . .. . .. . . . .. . .. . .. . .. . .. . .. . .. . . . . .. . . . . . . . .. ......... ... ...... . .................................................... . 7. Ti~n gu·i cua kh;k h hang 026 V.14 55.332.013.385 66.507.029.330 ·::;:·i·:··T·is·~··g~:i··~rh·~·~t·d~~·g··~e;;··g;·6: i··~h6·~g······· ··················· ······················ ······················································ ······················································ khoan 027 39.845 .512.558 48.785.278.330
·~;.· · -:r;J~·g;i.;·;~~~·i1izit .. da~·;~;:·~igi~;·;J;~·h············· ··················· ······················ ······················································ ······················································ chL/ng khaim thea phu011g thLl·c CTCK quem 027. 1 39.845.512.558 48.785.278.330
/~ .................................................................................................... ··················· ...................... ........................................................................................................... . 7.3. Ti ~n gu·i bu tru· va thanh toan giao djch
.~.~~~~·.~~~ .. ~.~?~.~.~ ........................................................................... ·······~·~······· ······················ .................. ~.~:.~~~:.~.~.~:.~~.:. .................. ~.~:.:.~~ .... :.~~.:.~.~·~· a. Tidn gti-i bit tnr va thanh taim giaa d jch
ch1ing kho6n c1ia NM ddu m rrong nmYc 029.1 15.486.500.827 17.721.751.000
·;i:··rh·A·i·· t;:i"Ni~i.(t§:~.t~.- ·~·~ · 1i·€~~··g·~:; · ·g·;~·~··dl~h····· ··················· ............................................................................ ······················································ chtrng khoan theo phuu ng tht:rc CTCK quan 3 1 55.332.013.385 66.507.029.330 ly -s.·i·:··Phcii.t;ci.iiiz~·da~·!~;·;;;~i·~~~:&~··~i·!ii~···· .................................................................................................................................................... . gti·i g iao dtch chU:ng khoim thea phuong 031.1 44.113.544.603 55.560.876.450
.~~~~·~ .. c;;..!..c;;.~ .. Cf.!".~:! .. !i. ........................................................................................................................................................... .................................................... .. 8.2. Phai tra Nha t!du tu ml'(Jc ngaai vd tiJn
giti g iaa djch chLlng khaan thea phu011g 031.2 11.218.468.782 10.946.152.880 thti·c CTCK quan ly
NgU'O'i l~p bi~u
VU THl KHUYEN TRAN TUAN ANH
3
CONG TY CP CHUNG KHOAN HFT D ia chi : 46 Ngt,~y Nhu Kon Tum, Thanh Xuan, HN
BAO CAO TAl CHiNH QUY IV NAM 2018
M~u s6 B02/CTCK (Ban hanh theo IT s6 334/2016/TT-BTC ngay
27/12/2016 cua B9 Tai chinh)
BAO cAo KET QUA HO~T D(>NG
CHI TIEU
Thu
Ma s6 y~t min
h J. DOANH THU HO~ T VI. DONG 1
Quy IV/2018 fJ011 vj tinh: VND
Luy k~ tirdh
QUY IV.2018 QuY IV.201 7 nam d~n cu6i q u i nam d~n cu6i qui nay (Nam nay) nay (Nam trU'l)'c)
· r :·r:· · ·r:~·r···i~:· · c:~c···i~·r · .. s·~ ii···i·~~ · ·· ......................................................................................................... ............................................................................... .. chinh ghi nh~n thong qua 01 0 2.354.5 10 1.252.448 5.392.434
.!~.i/.1.\? . .CfYTP..I,.) ................................................................................................................................................................................ ....................................... . a. Liii btm cac tai sim tai
01 1 0 0 0 0 chinh FVTPL . b. Chenh l¢ch tang tlilnh gia l(li cac TSTC thong qua 01.2 liii/!6
c. c6 tuc, tidn liii philt sinh LLI· ti1i san tai chinh FVTPL
01.3
2.354.510 1.887.870
1.252.448 3.504.564
··1·:2:··Lii .. ic;:·~·~~··k.h0·~~··d'c1 ~··ru ............................................................................................................ ................................................................................. .
n~m g ifr d€n ngay dao h<;1n 02 592.195.7 17 479.856.153 2.688.41 0 .278 2.192.393.015
.(I]J..M). .............................................................. .................................................................................................................................. ........................................ . 1.3 . ~a\~~ ~ac khoan cho 03 690.074.018 233.829.656 2. 193.156.902 292.264.132
.'!.~'i. .. Y.~. P. ... ~! .. ! ... !-! ........................................................................................................................................................................................................................ . 1
1·~· Dokhanh_ thu moi gi&i 06 2 .250.034.440 2.038.304.264 8.471.651.718 5.585.737.363 .~.).~.~·g·······~.~~ ............................................................................................................................................................................................................................ .
. ~:.~~~;~~~~9.~~;.~~.i.:.~ .. ~.~ .. '.~:~ ........ ~~ ............................. ~~.·.:.?~.:.~.~.~ ................ ~.?.:.~~~:.?..~.~ .. ............... ~.~~.·.~.~~.:~.~~ ................ ~.:..~:~~.~:.~.~.~ 1.9. Doanh thu ~10<;1t d()ng
9 0 0
.~~.?.~ .. ~'i. .. ~!)~.~~ .. 9~.~.gi.~ .................................. ·········· .......... ............................ .......................................................................................................................... . 1.1 0 Doanh thu ho<;1t d()ng tu
1 0 vein tai chfnh
60.363.636 67.619.048 ............ ............................................................................................................................................................................................................................................ 1.1 I. Thu nh~p ho<;1t d<)ng
khac I I
C(>ng doanh thu ho~t d(>ng 20
II. CHI PHi HO~ T DQNG VI. 3
6 .869.280
3.584.965.572
1.022.560 23.180.080 1.653.520
2.805.625.204 13.601.973.425 8.321.100.126
·2·:i··:·i:J·c~·~·i~; .. ;,·~~· ·iii.~ii.r;J; .... ......................................................................................................... ............................................................................... ..
ghi nh~n thong qua la i 16 21 383.990 378.7 10 1.521.660 429.650
.CfYT..~.~). ................................................................................................................................................................................................................................... . b. Chenh l¢ch giam danh gial(licacTSTC th6ngqua 21.2 383.990 378.710 1.521.660 429.650 Lai!l6 2.7. Chi phi moi gi&i chll11g
khoan 27 1.637.790.787 455 .514.700 6.128 .342.994 1.198.847.775
................................. ............................. ................ ................................................ ......................................... ..................................................................................
~·.1 ~h~:~ ~~~!hi~p Vl,l luu 30 57.502.831 18.220.215 210.523.524 146.458.671 .. ':'1 ........... 1?. ................................................................................................................................................................................................................................... ..
2.12. Chi phi khac 32 585.082.322 2.805.238.161
C(>ngchiphiho~td(>ng 40 1.695.677.608 1.059.195.947 6.340.388.178 4.150.974.257
III. DOANH THU HO~ T VI.
.~.9.~G..:r.Ar~.H.tN.H. .................................... ~ .......................................... ......................................................................................................................... .
4
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tt:rc, lai ti~n gfri khong c6 42 ~1. 76.328.551 95.085.253 215.811.369 246.748.654
.~.i.~ .. P.h~.~ .. ~.i.!!J~.~~.9.!:1g .. ry .............................. ........................................................................................................................................................................ .. CQng doanh thu ho~t dQng
50 ta i chinh
IV. CHI PHi TAl CHINH
4.2. Chi phi lai vay
CQng chi phi tai chinh
V. CHI PHi BAN HANG
VI. CHI PHI QUAN LY
CONG TY CmJNG KHOAN VII. KET Q UA HO~T t><)NG
VIII. THU NH~P KHAC VA C HI PHi KHAC
8.2. Chi phi khac
CQng k~t qua ho~ t dQng kh:k
IX. TONG L(/1 NHU~N K E TOAN TRU'OC THUE
9.1. Lqi nhu~n da thl)'c hi~n
X. C HI PHi THUE TNDN
XI. L(/1 NHU~N KE TOAN SAU THUE TNDN I 1.1. Lqi nhu~n sau thu~
lphan b6 cho chu sa hfru
Ngu·(ri I~p bi~u
VU TIQ: KHUYEN
52
60
61
62
70
72
80
90
91
100
200
20 1
VI. 4
76.328.551 95.085.253 215.811.369 246.748.654
15.817.865 26.174.504 42.905.052 26.174.504
15.817.865 26.174.504 42.905.052 26.174.504
0 0 0 0
612.136.360 602.073.500 2.268.385.822 1.108.216.703
1.337.662.290 1.213.266.506 5.166.105.742 3.282.483.316
1.000 20.001.000 18.407.842
-1.000 0 -20.001.000 -18.407.842
1.337.661.290 1.213.266.506 5.146.104.742 3.264.075.474
1.337.661.290 1.2 13.266.506 5.146.104.742 3.264.075.474
33.505.843 0 33.505.843 0
1.304.155.44 7 1.213.266.506 5.112.598.899 3.264.075.474
1.304. 155.447 1.213.266.506 5.112.598.899 3.264.075.474
Q.K~ toan tru-O'ng
TRAN TUAN ANH HOANG NHlf HAl
5
~)·. 53-
~ '::0 PH 'NG Kl IF1
=
CONG TY CP CHUNG KHOAN HFT Dia chi : 46 Ngvy Nhtr Kon Tum, Thanh Xuan, Ha N9i
BAO c Ao TAl CHiNH QUY IV NAM 2018
M~u s6 B03b/CTCK (Ban hanh thea TT s6 334/2016m-BTC ngay 27/ 12/20 16 cua 89
Tai chinh
CK- BAO cAo LUU CHUYEN TIEN Tlj: Quy IV/2018
(Theo pllU'O'ng pha p gian ti~p) Ma T huy Tir 0110112018 den so ~t 31112/2018
Chi tieu
I. L U'u chuy~n ti~n tit· ho:;tt d()ng kinh doanh 0
Tir 0110112017 d en 31112/2017
' 'i ': oo~.~;·· ;~i~~·~·~··t;~.6·~ 'Th'~'s''ih~··~hip''d;~·~hoo•• • •• oo •oo •• oo •~·~oo•oo , , ,, , ,, , ,, , ,, , ,, o oo oo o ooooooooooooooo oo • •··~·: ·~· ·~ ·;·:~·;~·:~;; oooo•• • •• oo • oo • oo;·:;~~:~;~·:~;~
n.8. ... 1.x.P. ........ oo •••• oo ••• oo.ooooooooooo····oo·········oo· oooo o oo ooo oo 00o oo ····· oo ····· oo ·oo··oo · · · • • 00 . 00 0 00 0000 ••• oo. oo ···· oo · · . oo oo.oo.o oo o oooo .oo ••••••••• • • oo.oooooooooo o ooooooooo ooo··· oooo .oo •• oo . oo o oo .oo •••• oo.ooooo···· oo· · ·oo ooOO OO O
2. Di~u chinh cho cac khoan: 02 321.119.830 -98.073.283
- Khdu hao TSCD 03 462.388.01 6 229.614.718
- Cac khaim d~c phong 04 1.521.660 -108.291.022
08 -142.789.846 -219.396.979
3. Tang cac ch i phi phi ti~n t~ 10 0 429.650 ·~··zg·ti6;;'h·i;6·z;;··iii;·i;x·~6;·,~x;ci~··,~;··~"hi~·izoo . oo ··oo·ooooooooo ············oo·· ·oooo··oo·oo·oooo·oo·oo·· oo ·····oooo········· oo ·oooooo· ····· ·oo·oooooooo oo o oo o oo oooo oo o oo ooooooooooooooooooooo
1I 429.650 $~.~ .. '!..~q_'!..!.~~'!.¥...9!1.c:!. . !~Y!.~.!!..T::.!..?..!:: ...... oooooooo oooooooooooooo ooo 000000000000 00 • • •• • •• • •• • • oo •• o oo o oo oooooo oo o oo oooo oo · · ·· · ·· · · oo oo • • oo •• • •• oo . oo oooo oo oo oo •• 00. 00 00 00 0 00 0 00 0 00 0 00 0 00 0 00 0 0 00 0 00 000 00 00000 0 000
4. Giam cac doanh thu phi ti~n t~ 18 0 - 1.887.870
- Lfii t!anh gia lt;~i gia trf cac tit} scm tai I 9 - I 887 870
E~!.~?.hg~.!..~!.M!!../!!:9.??:g,q!!,q}?!.t!!.q. ,f..r.!.?..f. ........... ooooo 00 00 000000 00 00 0 00000000 00 0 00 0 0 00 0 00 00 00 0 0000 0 00000 0 0000 0 0 00 00 0 0000 00 00 0 000000000 0000 0 000 00 0000 0 00 0 0000 00 0 00 0 00 0 0000000 .. 00 00 0 00 00 .. 0 0 0 00 0 00 000
5. Lqi 2.hujn ttr ho!t d<;mg kinh doanh tm6c JO J.Gl 2.940.409 -4:;.44G.002.1J2 J.I~~.Y.oo9.0.!.Y.0.'.1..!.~~~,,9,Q,~goooooooooooooo\ooooooooooooooooooooooooyooooooooooo oo ooo oooooooooooooo oooooooooooooooo ooooooooooooooooo OooooooooooooooooooooooooooooooooooOOoooooo ooooooooOOooooooooOOoooooooooooooooooooooooooooooo
;1 ~an:a~~~:! ~;::;aim tlau tu giutlen 32 I7.I46.83I.OOO -35.137.000.000
... g .. Y.oo. oo o oo · · ·····'·oo·ooC. oo • • •• • •• • •• • • oo .oooo···oo·· · ·· · ···oo· oo · · ·oo· · ·oo· oo · oo · · · ·· ·· · ·· · ·· oo •• 00 . 00 0 00 0 00 0 ooooooo oooooo ooo oo oooooooooo oo o oo · · ·· · · oo ··· oo oooooo oooo o oo o oo oo oo o oo oo oo ·· · ooooo oo oo oo o oo o oo · · ·· · ·· · ·· · · oooo o oo o o o ooo oo o oo oo o
- Tang (giam) cac khaan cha vay 33 -6.730.586.545 -17.422. 75I. 792
(-)Tang, (+) giam cac khaan phai thu va d~;t· 36 87.243.259
/!!:!!.00~4..!.~'r:!! .. /!.~!!../q!..~q~,.~q!..~.q.f!:Jq!..~~{'!:!!: .......... ooooooo 00000 0 00000000 oo oo oooooooooooo OOooooOOoOOOoooOoooooooooooOooOOOoOOoooooooooOOOoooooOOOOooO ooooooooooooooOOooooOOooooOOoOOoooooooooooooo oooo o
(-) Tang, (+) giam cac" khaan phai thu cac 37 96.438.816 -4I .9 I8.360
,q{~~oo"'!!.¥. .. 9..!.9..K.g.l:!.'!.g,,c:,qP..oooooooooooooooo ooooooooooooo ooooooooooooooooooooooo 00 00 0 0 00 00 0 00 0 00 0 00 0 00 0 00 00 0 0 0 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0000 00 0 00 0 00 0 00 0 00 0 00 000000 0 00 0 00 00 0000 0 00 0 00 0000 0 00 0 00 00 0 0 00 00 0 00 0 00 0 0 00 00 0 00 0 00000 0000 0
(-)Tang, (+) giamcackhaanphaithukhac 39 -I23.375.736 113.744.822
- Tang (giam) cac tai san khac 40 -446.302.217 -I 90.878.05I
- _Tang (giam) chi phi phai tra (kh6ng baa 41 49 013
I4o o
gq!!.? .. qh!.P.!!:!..!.?!.!..Y.P.Y.) ooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo 00000000000000 oooOOoOOoOOoOOoo ooooooooooooooooooooooooooooooooooooooo
0
ooooooooo .. ooooooooooo oooooooooooooooooooooooooooooooooooooooOOOOooooooo
- Tang (giam) chi phi tra tru&c 42 90.527.819 I 04. 754. I68
- Tang (giam) phai tra cha ngw:'ri ban 45 -33.085.2I6 -18.259.862 ·~··ra~i.'iiici~;y·!!;~x~a·;
6~.'kiz;ci~·'P;;cix·~dpoo.oooooooo .. 00.000000000 0000000000000000 oo •••• oo.oooooooo oooo·· · ·· · · · · · oo o oo oo oo o oo o oo o oo oooo oo ooooo 00 0 00 00 0 00 000000 0 00 0000000000000 00 0 00 0 00000000 0 00 0
Nha nu&c (kh6ng baa g6m thui TNDN tlfi 47 -54. I 20.385 350.064.783
.':!.t?.P) ......... oo •• oo.oooo·oo· .. ··oo····oo·oo·oo···oo·oooooooooooooooooooo······ooooooooo·····oo······· ··········oo·····oo·oo·oo······oo··oo·oooo·oo·oo.oooooooooooooooooooooooooo·oo·oooooooooooooooooooooooooooooooooooooooooooo··oo·oo· · ·ooooooo
- Tang (giam) phai tra, phai n9p khac 50 -6.382.400.I87 6. 708. I 18.90I ·························~;········,··············{············ · ············ ··· · ·· · ······ ······ ··· ··· · ·· · ·· .......................................................................................... ................................................. . L 1ru chuyen lien thufm tir fto(lt tl9ng kinh doanh
60 9.046.659.218 -42.282.338.161
II. LU'u chuy~n ti~n tir ho:;tt d()ng d Au ttr .
1.:fi€~··~·i~·i··;.1'~··~~·~··~~·~:··~§:y .. Ci~ .. ~i··:rscE>~·oooo o oo o oo o oo 0000 0 00 000 000 0 •• 00 . 00 0 00 0 00 000 00 000000 0 00 000000 0000 00 0 00 0 00 0 00000 0 00 000 000000 000000 00 0 00 00 •• • oo oooooo o o oo·· oo · oo ·oo·oo·ooooooooooo o ooooooooo
61 -2.397.460.000 -930.000.000 BDSDT va cac tai san khac ...................................................................................................................................................................................................... ..................................................
J
~ ~ TY AN HOA r ~ ·~
Lu·u chuyin ti€n tlzufln tU: ftO(lf il9ng a&u tu· 70 -2.397.460.000 -930.000.000
III. LU'u chuy~n ti~n tir ho:;J.t dQng t iii chinh i~~:~;·~~;~;;-;~ .. !iJ;~-~~~~;-a;~·-~~~-~~-~(tl·ii~;~-g .. i;iT············ ·············· ................ ···························································· ................................................. .
80 0 0 cltinli
IV. Tang/giam ti~n thu~n trong kY 90 6.649.199.218 -43.212.338.161
~i:~.11 vii c:ic khoan tU'O'ng dU'O'ng tien 101 1.066.599.625 44.278.937.786 .............. Y.. .................................................................................................................................................................................... ................................................. .
- Ti~n 101.1 1.066.599.625 44.278.937.786
VI~:~~n vii cac khoan tU'O'ng dU'O'ng tien 103 7.715.798.843 1.066.599.625 £~.~-~ .... Y.. ................................................................................................................................................................................................................................... ..
- Ti~n 103.1 7.715.798.843 1.066.599.625
- Cac khofm tuo·ng duang ti~n 103.2 0 -~ .. A~h·i~~·6·~g .. ~~~-·th~y-d6i'.t§'gi~·h6'i'.do~T ........................................................................................................................................................ .
104 0 quy a 6i ngo(;li te
- Cac khoan tu-ang du-ang ti~n 103.2
7
CK- BAO CAO LCTT HO.:\T DQNG MOl GIOl, iJY THAC
Ma Tir 0110112018 den Tir 0110112011 den Chi tieu
s6 TM
31112/2018 31112/2017 I. Luu chuyen tien ho:;lt dQng moi gio·i, iiy
0 0 th:ic ciia khach h:'mg 1. T ien thu ban ch(rng khoan moi gi6 i cho
01 2.890.925.343.200 1.924.35 1.172.400 .~.l.~.~~.IJ .. !).~ng ................................................................................. .............. ................ ............................................................ ·················································· 2. Tien chi mua ch(rng khoan moi gi6·i cho
02 -2.748.61 0.437.300 -1.764.703.466.800 .~.~~.~.~ .. ~.~ng, .................. , ............................... : .............................. .............. ................ ···························································· . ................................................. 07. NMn tien gt:ri de thanh toan g1ao d,ch
07 401.439.580.541 357.694 .117.029 .~.l~.~·,~g_.~~9.~.~ .. ~.~~.~~.~~}~~!~K ....................................... ·············· ................ ···························································· . ................................................. 8.Chi tnl thanh toan giao dich ch(rng khoan
08 -554.929.502 .386 -4 70.245.988.11 5 .g.\~g.Ai.~~ .. ~~.~:!!.K!9.).9.~.~ .. ~9.~ .. !.9.?.~~~ .. ~~nK ................ .............. ................ ............................................................ . ................................................. Tiinglgiiim tidn tltuim trong ky 20 -11.175.015.945 47.095.834.514
II. Tien va cac khoan tuO'ng du·o·ng tien 30 66.507.029.330 19.411.194.816
dfiu k:Y ciia khach hang
Tibn gt:ri ngan hang dAu ky: 31 66.507.029.330 19.411.1 94.816 ..................................................
·~· ·:ris~··i~:r·~·~·~·N·h·~··ti§:~.t~:·~s.ii·~;··d·!~.i~··~i~6 .. ~8 ... ·············· ............... .............................................................
32 66.507.029 .330 19.411.1 94.816 khoan theo_Qimung th(rc CTCK quan li ill. Ti~n va cac khoan tuo·ng duo·ng tien
40 55.332.013.385 66.507.029.330 cu6i ky ciia khach ha n__g
Ti~n gt:ri ngan hang cu6i ky: 41 55.332.013.385 66.507.029.330 ............................................................................................................ ............. ................ ............................................................ ...................................................
- T ibn gtri ctm Nha dAu tu vb giao dich ch(rng 42 55.332.013.385 66.507.029.330
khoan theo plmung th(rc CTCK quan ly
nam 2019
NgU'()'i l~p bi~u Q.K~ toan trll'(mg
VU THJ KHUYEN TMN TUAN ANH
8
CONG TY CO PHAN CHUNG KHOAN HFT
E>ia chi: S6 46 Ngl,ly Nhtr Kon Tum, phtrang Nhan Chfnh, qufm Thanh
Xuan, T P Ha N()i
BAO CAO TA l CHiNH QUY IV NAM 2018
M§u s6 BO I /CTCK
(Ban hanh theo 1T s6 334/20 16/lT-BTC
ngay 27112/20 16 cua B() Tai chfnh)
BAO CAO TINH HiNH BIEN BQNG VON CHU SO HUU Quy IV/2018
-Don vi tinh: VND So du· dau nam So tang/ giam So d u· cuoi
CHI TIEU TM T~i 01/01/2017 T~i 01 /01/2018
TlrOl/01 /2017 d~n I TirOl/Ol/2018 d~n 31/12/2017 31 /12/2018 T~i 31112/2017 T~i 31/12/2018
Tiing G iam Ta ng G ia m
A B 1 2 3 4 5 6 7 8
.~ : ....... , .. ~I~~-~9-~.K.Y.~.!~ .. ~~-~~-~-~-.. ~-~:~ .......................................................................... _ ............................................... -................... ................................................................... . 1. Von dau tu cua chu sa hfru I 00.000.000.000 I 00.000.000.000 0 0 0 0 I 00.000.000.000 I 00.000.000.000
:LLY~~P.E~'PJ!.{!i!?::::::::::::::::::::::::::::::::::::: :::::::::::::: ::::::!.:9.(!.:(!9.:9.;(!i!..9.::9.i!..9.: ::::::!.:9.Q;(!9.:9.::9.i!..9.::9.(!9.: : ::::::::::::::::::::::::::::::::::9.: ::::::::::::9.: :::::::::::::::::::::::::::::::::::9.: :::::::::::i!..: :::::: /i!..9.::9.(!9.;:9.(!~:9.:9.(!: ::::::/(!9.;:9.(!9.;:9.:9.i!...:i!..9.(!: 4 · Quy dlf phong tai chinh va rui ro 1.32 1.976.000 1.321.976.000 0 0 0 0 1.321.976.000 1.321.976.000 _l];g_~!~P. .. Y..Y ..................................... , ...................................................................................... - ............................................... - ............................................................................................................................................................................ . . ~.: .. ~S!L~~~!:i .. ~.~~~.P.!~.~~ .. P..~~-~ ....................................... :~~.:?.Q.~.:?..~.Q:.?.~.?. ........ :.!-~.:?..?.2:?:.1..~ .. ~~.?. ......... ~.:?.?.i:9.Z.?. .. ~~-~ ............ Q ....... ?..-..!.. !. ?::?..~.~-:.~.?..?. ............ Q ......... :: .~?.::¥.~:.?.9.?..-.?.?.~ ......... ::.~}.-.?.?..?..-.?..!.1.-.?..?.~. 8.l.L(Yinhurjntlath(<chi¢n -22.708.980.766 -18.970.213.465 3.26.1..075.474 5.//2.598.899 0 -19.444.905.292 -13.857.614.566 C{)n g 78.612.995.234 82.351.762.535 3.26.4.075.474 0 5.112.598.899 0 81.877.070.708 87.464.361.434 II. Tim nh~p toan dien khac Con g 0 0 0 0 0 0 0
Ngu-c:)'i l~p bi~u Q. K~ loa n tru·o·ng
r:~~
YO TH! KHUYEN TRAN TUAN ..4_NH
9
~YJI~Ii//
CONG TY CO PHAN CHUNG KHOAN HFT
E>ia ch i: S6 46 Ngvy N hu Kon Tum, phuang Nhiin Chinh, qu~n Thanh Xuiin, TP Ha N<)i
BAO CAO TAl CHiNH QUY IV NAM 2018
M~u s6 B05-CTCKIHN (Ban hanh theo Thong tu s6 334/2016nT-BTC
ngay 27112/2016 cua B<) Tai chinh)
THUYET MINH BAO CAO T AI CHiNH
Quy IV niim 2018
I. D~C D IEM HO~ T D(>NG CUA CONG TY I. Cong ty C6 ph~n Chung khoi:'m HFT (sau diiy vi~t t~t Ia "Cong ty" ) duqc thanh l~p va ho11t d<)ng theo Gi~y phep ho11t d<)ng s6 I 0/GPHDKD
ngay 18 thi:lng 02 nam 2003 va cac gi~y phep di~u chinh do Uy Ban Chung Khoan Nha N u&c (UBCKNN) d p. Cong ty duqc Trung tiirn Luu ky chung khm1n Vi~t Nam dp Gi~y chung nh~n thanh vien luu ky s6 10/GCNTVLK do VSD dp I~ d~u ngay 01105/2006 va cac Gi~y chung nMn sua d6i; Cong ty hi~n Ia thanh vien cua Sa Giao dich Chung khoan Ha N<)i va Sa Giao djch Chung khoan Thanh ph6 H6 Chi Minh. Cong ty dang ky giao djch c6 phi~u tren UpCOM k~ tu ngay 18/1 /2018 v&i Mii chung khoan HFT.
Trv sa ho11t d<)ng Cong ty: S6 46 Ngvy Nhu Kon Tum, Phub'ng Nhiin Chinh, Qu~ Thanh Xuiin, Thanh ph6 Ha N<)i.
2. E>i~u I~ ho11t d<)ng cua Cong ty: f)uqc thong qua t11i D11i hQi d6ng C6 dong b~t thub'ng I~ I niirn 2018 va ban hanh ngay 23/11/2018.
3. Nganh nghe kinh doanh :
- Moi g i&i chung khoan; - Tu v~n d~u tu chung khoan; - Djch vv luu ky chung khoan; - Tu v~n tai chinh.
4. Quy mo v6n: V6n di~u I~ di'! gop cua Cong ty Ia 100.000.000.000 d6ng (M<)t tram t)r d6ng chful)
5. H11n ch~ d~u tu va cho vay: thgc hi~n theo Di~u 43, 44 Thong ru s6 210/2012nT-BTC ngay 30 thang II niirn 2012 huang dful v~ thanh l~p va ho11t d<)ng cong ty chung khoan va Thong ru s6 07/2016nT-BTC ngay 18 thang 01 niirn 20 16 Sua d6i, b6 sung m<)t s6 Di~u cua Thong tu
s6 210/20 12nT-BTC cua BQ Tai chinh. 6. Trong Quy IV/2018, Cong ty duy tri t6t ch~t luqng, da ti~n ich djch V\J cho khach hang. N ha d6, doanh thu hO\lt d<)ng cua cong ty v~ d\lt
3.584.965.572 d6ng, lqi nhufm sau thu~ d\lt 1.304. 155.447 d6ng, I~ luQ't tang tang 27% va 7% so v&i cung Icy niirn 2017. Ket thuc niirn 2018, doanh thu ho11t d<)ng cua cong ty d11t 13.60 1.973.425 d6ng, lqi nhu~n sau thu~ d11t 5.112.598.899 d6ng, I~ luQ't d\lt 136% va 114% ke ho(lch doanh thu lqi nhu~n d€ ra t(li DHDCD thuang nien nam 2018
II. KY KE TOAN, DON Vl TIEN TJ): SU Dl)NG TRONG KE TOAN
1. Ky k~ to an: Ky ke to an niirn cua Cong ty bitt dclu tu ngay 0 110 1 va k~t thuc vao ngay 31/ 12 hang nam. Ky k~ toan nay b~t d~u tu ngay 0 Ill 0/2018 d~n 31/ 12/20 18
2. Do·n vj ti~n t~: Dan vj ti~n t~ sli dt,mg trong k~ toan Ia d6ng Vi~t Nam (VND).
III. CHUAN Ml)'C KE TOAN vA CHE D(> AP Dl)NG
I. Ch~ a<) k~ toan ap dt.mg Cong ty ap dvng Ch€ dQ k~ toan ap dvng cho cac cong ty chung khoan ban hanh theo Thong tu s6 210 ngay 30/12/2014 cua BQ Tai chinh, cac quyet djnh ban hanh Chuiin mgc ke toan Vi~t Nam, cac Thong tu huang d~, stia d6i, b6 sung chu~ ml,l'c ke toan Vi~t Nam do B9 Tai
chinh ban hanh c6 h i~u lgc den thai di~m ket thuc nien d9 ke toan l~p bao cao tai chinh.
2. T uyen b6 v~ vi~c tuan thii Chu§n m~;~·c k~ toan va Ch~ d() k~ toan Cong ty di'! ap dvng cac chu~ ITI\fC ke toan Vi~t Nam va cac van ban huang d~n chu~ mt,rc do Nha nu&c da ban hanh. Cac bao cao till chinh dugc l~p va trinh bay theo dung mQi quy djnh cua tung chu§.n mt,rc, thong tu hua ng d~ thi,I'C hi~n chu~ mi,I'C va Che d<) k~ toan hi~n hanh
dang ap dvng.
3. Hlnh thu·c k~ toan ap dt.~ ng Cong ty ap dvng hinh thuc ke toan tren may vi tinh.
IV. CAC CH iNH SACH KE TOAN AP DUNG 1. Nguyen t~c ghi nh~n ti~n va de khoan .tu·o·ng ou·o·ng t i~n
Ti~n bao g6m ti~n m(lt t11i quy, t i~n gtii ngiin hang, ti~n dang chuyen, ti~n glii v€ ban chtrng khoan b1w lanh phat hanh, ti~n gui thanh toan bu tru giao djch chung khoan, cac khmin dclu tu ngiln h\lll c6 tha i h\lll thu h6i khong qua ba thang ke tu ngay mua, c6 tinh thanh khoan cao, c6 kha nang chuyen d6i d€ dang thanh cac luqng ti~n xac djnh va khong c6 nhi~u rui ro trong chuyen d6i thanh ti~n.
Ti~n gtii thanh toan bu tru giao djch chung khoan phan anh cac khoan k)r quy cho vi~c tht,rc hi~n cac giao djch huy l~nh, sua l~nh va kh&p l~nh t(li Trung tiim giao djch chung khoan va Trung tiirn luu ky chtrng khoan.
1.1. Nguyen tdc glzi nlz~n ccic khoiin tii n Ti~n bao g6m t i~n m(lt, t i~n gui ngiin hang, ti~n dang chuyen, ti~n gfri cua Nha d~u tu v€ giao djch chung khoan, ti€n gui t6ng hgp giao djch ch(rng khoan, ti~n glii cua t6 ch(rc phat hanh, ti~n gui bu trlr va thanh toan giao djch chung khoan.
Cac nghi~p vv kinh te phi:lt sinh b~g ngo11i t~ duqc quy d6i ra VND theo t)r gia giao djch th\l'c te cua ngiin hang giao djch t11i tha i diem phat
sinh nghi~p vv. Toan b<) chenh l~ch t)r gia h6i doai phat sinh trong Icy cua ho11t d<)ng san xu~t kinh doanh, ke ca ho11t d<)ng dclu tu xiiy d\l'llg ca ban duqc h11ch toan ngay vao chi phi tai chinh ho(lc doanh thu ho(lt d<)ng tai chinh trong Icy. Cu6i ky ke toan, cac khoan mvc ti€n c6 g6c ngO\li t~ duqc quy d6i theo tY gia mua vao cua Ngiin hang thuang ml!i nai doanh nghi~p ma tai khoan cong b6 tlli thai diem l~p bao cao tai chinh. Chenh l~ch t)r gia do danh gia l11i s6 du cac khoan mvc ti€n t~ t11i thai diem cu6i Icy duqc
ket chuyen vao doanh thu ho(lc chi phi tai chinh trong Icy. Ti~n glii cua N ha dclu tu v~ giao djch chung khoan, Ti€n gtii cua T6 chuc phat hanh, Ti~n gui bu tru va thanh toan giao djch chung khoan cua Nha dclu tu dugc trinh bay t<;~i Cac chi tieu ngoai bao cao tinh hinh tai chinh.
-~
10
THUYET MINH BAO CAO TAl CHiNH (TIEP THEO)
1.2. Nguyen tlic glti n!t~n ctic kltoiin t1rung dlfung ti€n Cac khmi.n tuong duong ti~n Ia cac khmin d~u tu ng~n hlln khong qua 3 thang c6 kha nang chuy~n d6i d€ dang thanh ti~n va khong c6 nhi~u rui ro trong chuy~n d6i thanh ti~n k~ tU ngay mua khoim d~u tu d6 tlli thai di~m bao cao.
2. Nguyen t~c ghi nh~n cac tai san tai chinh Tai siin tai cltinlt g!ti n!t(m thong qua lrii/18: Cac tai san tai chinh ghi nh~n thong qua lai/ 16 thu(lc danh mvc tai san tai chinh ctia cong ty chfrng khoan Ia cac tai san duqc n~m giu cho mvc dich mua vao, ban ra tren thj truang tai chinh thong qua cac hollt d(lng nghi~n cfru va phan tich v6'i ky vQng sinh lai nhu: c6 phi~u. trai phi~u. cong C\1 ti~n t~ ... Cac tai san tai chinh duqc ghi nh~n theo gia g6c. Ctic kltoiin dflu tlf nlim giii' din ngay iltio It (In:
Cac tai san tili chinh n~m giu d~n ngay dao h~~D thu(lc danh mvc tai san tai chinh ctia cong ty chtrng khofm Ia cac tai san tai chinh phi phai sinh VOi cac khoan thanh toan cB djnh ho(l.c CO th~ xac djnh, CO k)' dao hlln cB djnh mil Cong ty ch(rng khoan CO dlJ djnh tich ClJC va CO kha nang giu d~n ngay dao h\ID.
Cac tai san tai chinh nfun giu d~n ngay dao h~~D phai duqc xac djnh gia tri ban d~u theo gia tri c(lng cac chi phi giao djch phat sinh trvc ti~p tu vi~c mua ho(l.c phat hanh cac tai san tai chinh nay. Ctic kltofm clio vay: Cac khmi.n cho vay thu(lc danh mvc tai san tai chinh ctia cong ty chtrng khoan Ia cac tai san tai chinh phi phai s inh v&i cac khoan thanh toan
c6 djnh ho(l.c c6 th~ xac djnh va khong duqc niem y~t tren thj truang hoan hao. Cac cam k~t cho vay phat sinh bao gam: + Cam k~t cho vay theo hqp dang margin ho(l.c hqp dang frng tru&c ti~n ban chtrng khoan ctia khach hang; Cac khoan cho vay duqc Cong ty thvc hi~n phan Ioili theo hai phuong phap: djnh tinh va djnh luqng theo 05 nh6m theo quy djnh, nhu sau:
+ Nh6m I: Nq dti tieu chu~n thvc hi~n cam k~t vay; + Nh6m 2: Nq dn chu y; + Nh6m 3: Nq du&i tieu chu~n; + Nh6m 4 : Nq nghi nga; + Nh6m 5: Nq c6 kha nang m~t v6n.
Cong ty c6 quy djnh n(li b(l v~ dp tin dvng, quan ly ti~n cho vay, chinh sach dv phong rtii ro. Khi phat sinh rui ro cho vay Ia t6n th~t c6 kha nang xay ra n~u khach hang khong thvc hi~n ho(l.c khong c6 kha nang thvc hi~n cac cam k~t vay thi Cong ty thvc hi~n l~p dv phong rtii ro C\1 th~ va dv phong chung cho nhung t6n th~t c6 th~ xay ra. Mtrc trich l~p Cl,l th~ duqc thvc hi~n theo quy djnh ctia Thong tu s6 210/2014.
Tai siin tai cltinlt sfin sang iii btin: Cac Uti san tai chinh sin sang d~ ban thu(lc danh m1,1c tai san tai chinh ctia cong ty chtrng khoan Ia cac tai san tai chinh phi phai sinh duqc xac
djnh Ia san sang d~ ban, duqc cong ty ch(rng khoan d~u tu nhung khong c6 ffi\IC tieu ng~n hlln vii k~ ca dai hlln cting chua xac djnh duqc. Xac djnh gia trj tai san tai chinh san sang d~ ban (bao gam ca cac cong C\1 phai sinh) theo gia trj hqp kY rna khong duqc giam tru cho b§t ky khoan chi phi giao djch nao CO th~ phat sinh trong qua trinh ban va thanh ly cac tai san nay, ngOili trlr cac khoan d~u tu vao cong Cl,l vBn khong c6 gia niem y~t tren thi truang va cac khoan d~u tu rna gia trj ctia n6 khong th~ xac djnh m(lt cac dang tin c~y (nhung tai san nay phan anh theo gia gfJc).
D{r pltong suy giiim giti tri tni siin tni chin It: Cu6i nien d(l k~ toan, n~u gia tri thi truang ctia chfrng khoan kinh doanh bj giam xu6ng th§p
han gia g6c, k~ toan duqc l~p d\f ph<'>ng giam gia. Dv phong giam gia d~u tu chfrng khoan duqc tinh cho m6i Ioili chfrng khoan va tinh theo cong thfrc sau:
Muc d\f phong giam gia d~u tu ch(rng khoan
- D6i v&i chtrng khoan da niem y~t:
sa luqng ch(rng
khoan bi giam gia tlli thm di~m l~p bao cao tai chinh
X
Gia chfrng khoan
hllch toan tren s6 k~toan
Gia chung khoan th1,tc t~ tren th i truang
+ Gia chlrng khoan th1,tc t~ tren Sa giao djch chtrng khoan Ha N(li (HNX) Ia gia giao djch binh quan t11i ngay trich l~p ctv phong. + Gia chung khoan th1,tc t~ tren Sa giao djch chtrng khoan thilnh ph6 Ha Chi Minh (HOSE) Ia gia dong ctia tlli ngay trich l~p dv phon g. - D6i v6'i cac lo11i chtrng khoan chua niem y~t: + Gia chtrng khoan thl,fc t~ da dang k)' giao djch tren thj truang giao dich ctia cac cong ty d11i chung chua niem yet (UPCom) Ia gia giao dich binh quan tren M thBng tlli ngay l~p d\f phong. + Gia chung khoan thl,fC te chua dang kY giao dich a thi truang giao djch cua cac cong ty dlli chung duqc xac djnh Ia gia trung binh tren ca so gia giao djch duqc cung dp t6i thi~u bcri ba (03) cong ty chtrng khoan t~ti thai di~m l~p dv phong. Truang hqp khong th~ xac djnh duqc gia trj thj truang cua chtrng khoan thi khong duqc trich l~p dv phong giam gia chtrng khoan. - D6i v6'i nhiing ch(rng khoan niem y~t bj huy giao djch, ng1Ing giao djch k~ ru ngay giao djch thfr sau trcr di Ia gia tri s6 sach tlli ngay l~p bang can d6i ke toan gk nh~t.
3. Nguyen t~c ghi nh~n cac khoan phai thu 3.1. Nguyen tlic g!ti nit {in:
Phiii thu btin ctic tni siin tni c!tinh bao gBm: phai thu v~ ban, thu hai khi dao h~~D kho(l.c thanh ly cac tai san tai chinh; gia trj kh&p l~nh ban cac tai san tai chinh; thanh ly tai san c6 djnh, bat d(lng san d~u tu . ..
11
THUYET MI H BAO CAO TAl CHLNH (TIEP THEO)
Phai thu cac dich VI} CTCK cung dip bao gAm : cac khoan phai thu v€ hOilt d(ing giao dich chung khoan v&i Sa giao dich chung khoan, Trung tam luu ky chung khoan Vi~t Nam va cac d6i tugng khac v€ phi moi gi&i, phi tu vdn, phi luu k)', phi bi:'10 lanh va cac lo11i phi cua cac dich v1,1 khac do cong ty chung khoan cung ccip.
3.2. L~p d(r phong ph iii t/111 kh6 ilbi: Dv phong nq phai thu kh6 doi th€ hi~n ph:in gia tri dv ki€n bi t6n th~t cua cac khoan nq ph!ii thu c6 kha nang khong duqc khach hang thanh to{m d6i v&i cac khoan phai thu tlli thai di€m l~p Bao cao tai chinh.
Muc trich l~p dv phong d6i v&i cac khoan nQ' kh6 doi duqc xac djnh nhu sau: + 30% gia tri d6i v&i khoan nq phai thu qua hlln tu tren 6 thimg den du&i I nrun. + 50% gia tri d6i v&i khmin nq phai thu qua hlln tu I nrun den du&i 2 nrun. + 70% gia tri d6i v6i khoan nq phai thu qua h;;tn llr 2 nrun den du&i 3 nrun. + I 00% gia tri d6i v6'i khoan nQ' phai thu tu 3 nam tra len.
4. guyen tAc ghi nh~n vi\ kh5u hao tiii san c6 dinh Nguyen tdc ghi nh~ll TSCD lui'U hinh, VO hinh : Tai san c6 dinh dU'Q'C ghi nh~ theo gia gbc. Trong qua trinh sir di,Jng, tai san c6 djnh dli'Q'C ghi nh~n theo nguyen gia, hao man luy ke va gia tri con l\li. Phu·O'ng pluip khfiu hao TSCD hii'u hinh, vo hlnh : Kh§u hao duqc trich theo phuO'llg phap duang thfu,g. Thai gian kh§u hao phu hqp v6i Thong tu s6 45/20 13/TT-BTC ngay 25/04/2013 cua BQ Tai chinh va duqc u6'c tinh nhu sau:
Lo~i tai san Th()'i gian KH -
May m6c, thiet bi 05 - 07 nrun Phfn -;-e-; may tinh 07nrun
5. guyen tAc ghi nh~n vii ph an bii chi phi tra tru·o·c Cac chi phi tra tw6c cht lien quan den chi phi san xu§t kinh doanh nrun tai chinh hi~n tlli duqc ghi nh~ Ia chi phi tra trll'6'c ngAn h;;tn va duqc tinh vao chi phi san xu§t kinh doanh trong nrun tai chinh Cac chi phi sau day da phar sinh trong nrun tai chinh nhung duqc h;;tch toan vao chi phi tra tru6'c dai h;;tn de phan b6 d:in vao kft qua ho11t d(ing kinh doanh trong nhi~u nam. ~ Yi~c tinh va phan b6 chi phi tra tw6'c dai h;;tn vao chi phi san xufit kinh doanh tung kY h;;tch toan dU'Q'C can Clr vao tlnh ch~t. muc dQ rung Ioili 1 chi phi de chon phuang phap va tieu thuc phan b6 hqp ly. Chi phi tra tru6'c dU'Q'C phan b6 d:in vao chi phi san xu§t kinh doanh theo phuO'llg phap duang thfu,g. ~
6. guyen tic ghi nh~n cac khoan phai tra Cac khoan phai tra nguai ban, ph!ii tra khac, khmin vay tlli thai diem bao cao, neu:
1 C6 thai h;;tn thanh toan du6'i 1 nrun duqc phan Io;;ti Ia Nq ngfu, h;;tn. 1 C6 thai h;;tn thanh toan tren 1 nrun duqc phan Io;;ti Ia Nq dai h;;tn.
Tai san thieu cha xli ly duqc phan Ioili Ia Nq ngAn h;;tn. Thue thu nh~p hoan l;;ti duqc phiin lo11i Ia Nq dai h\ln. Phai tra hq ci\ t(rc, g6c va llli trai phi~u. Phai tra hQ c6 tuc, g6c va Iai trai phieu phan anh s6 phai tra va tinh hinh thanh toan c6 rue, g6c va Iai trai phieu rna cong ty phai tra hQ cho cac chu sa hfru chung khoan do t6 ch(rc phat hanh chung khmin uy quyen. Phai tra c6 llrC cho c6 dong phan anh s6 phai tra va tinh hinh thanh toim c6 tuc, Iai chia cho c6 dong, nguai g6p v6n, ben g6p v6n cua cong ty chung khoan. Phai tra tfi clu!·c phat hanh Phai tni t6 chuc phat hanh phan anh tinh hinh nh~n va thanh toan cho T6 chuc phflt hanh v~ ti€n ban chlrl1g khoan bao lanh phat hanh do CTCK thvc hi~n. ke ca twang hqp cong ty bao lanh phat hanh chung khoan ban chung khoan phat hanh qua cac dlli ly. Phai tra Nha afiu tu· v~ ti~ n gii'i giao dich chtrng khoan Phai tra Nha d~u tu v~ ti€n giri giao dich chung khoan phan anh s6 hi~n c6 va tinh hinh bien d(ing v€ ti€n giri giao dich chung khoan theo phuO'llg thuc cong ty chung khoan quan ly va ngiin hang thuO'llg 1111li quan ly. Phai trii ho~t dqng giao dich chu·ng khoan Phai tra ho;;tt d(ing giao dich chung khoim phan anh tinh hinh thanh toim v6i Sa GDCK va Trung tam luu IcY CK v€ phi giao dich chlrl1g khoan, phi luu ky chung khoan, phi bu tru thanh toan chung khoim.
7. Nguyen tAc ghi nh~n chi phi phai tra Cac khoan chi phi thvc te chua phat sinh nhung duqc trich tm6c vao chi phi hollt d(ing kinh doanh trong k)r de dam bao khi chi phi phat sinh th~rc te khong gay dQt bien cho chi phi ho;;tt d(ing kinh doanh tren CO' sa dam bao nguyen tAc phu hqp giil'a doanh thu va chi phi. Khi cac chi phi d6 phat sinh, neu c6 chenh l~ch v&i s6 da trich, ke toan tien hanh ghi b6 sung ho(l.c ghi giam chi phi tl!O'llg (rng v6'i ph:in chenh l~ch. H11ch toan vao chi phi nay Ia: phi ki€m toan.
8. Nguyen ti\c ghi nh~n van chu sir hu·u: Yf>n d~U tl! CUa chu sa hil'u dU'Q'C ghi nh~ theo sf> vf>n thVC g6p cua chu Sa hil'u. Lqi nhu~n sau thue chua phiin ph6i Ia s6 lqi nhu~n tir cac ho;;tt d(ing cua doanh nghi~p sau khi trir cac khoim dieu chinh do ap d1,1ng h6i t6 thay d6i chinh sach ke toan va di€u chinh h6i t6 sai s6t trQng yeu cua cac nrun tw6c.
12
THUYET MINH BAO CAO TAl CHiNH (TIEP THEO)
9. Nguyen t~c va phum tg phap ghi nh~n doanh thu Doanlz tim, tltu nlz(lp vi kinlz doanh ctic tiii san tiii chfnh f(r doanlz
Thu nh~p ban cac tai san tai chinh: dl!Q'C xac djnh Ia s6 chenh l~ch gii!a gia ban va gia v6n theo s6 lugng cac tai san tai chinh da ban ra Cac thu nh~p phat sinh khac tlr cac tai san tai chinh: Ui cho vay tir cac khoan cho vay phu hqp v&i quy dinh clia phap lu~t chung khmin: C6 tlrC, [Q'i nhu~n dl!Q'C chia tir CaC tai San tai ch[nh, ti€n Jai phat Sinh ttr CaC khoan ti€n gtii c6 djnh rna khong bao g6m CaC khoan thu nh~p phat sinh tlr ho1,tt d(\ng gop v6n lien doanh, lien k~t, d~U tl! vao cong ty COn (cac khoan thu nh~p nay dl!Q'C ghi nh~n vao doanh thu hO(It d(\ng tai chlnh).
Doanlz tltu cung clip dfch V(l
Doanh thu cung cilp dich v1,1 dugc ghi nh~n khi k~t qua clia giao djch d6 dugc xac djnh m(lt each dang tin c~y. Tmemg hqp vi~c cung dp djch Vl,l lien quan d~n nhieu kY thl doanh thu dl!<;tC ghi nh~ trong kY theo k~t qua ph~n cong vi~c da hoan thanh vao ngay l~p Bang ciin d6i k~ toan ctia kY d6. K~t qua ctia giao dich cung dp djch v1,1 duqc xac djnh khi th6a man cac di€u ki~n sau: - Doanh thu dugc xac dinh tuang d6i ch~c ch~n; - C6 kha nang thu duqc lqi ich kinh t~ tir giao dich cung d p dich v1,1 d6; - Xac dinh duqc ph~ cong vi~c da hoan thanh vao ngay l~p Bang ciin d6i k~ toan; - Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thfmh giao djch cung dp djch v1,1 d6. Ph<ln cong vi~c cung dp djch Vl,l da hoan thanh dl!c;YC xac djnh theo phuang phap danh gia cong vi~c hoan than h.
Doanlz tim lzo{lt il{ing moi girYi c/urng klzotin : La khoan phi giao djch chtrng khoan rna cong ty chtrng khoan duqc huang tir cac ho1,tt d(lng moi gi&i kinh doanh chtrng khoan cho nha d~u tu dl!<;tC XllC djnh khi djch Vl,l moi gi<Ji hoan thanh. Doanh tim lzo{lt d{ing trr vfln : Doanh thu tir ho(lt d(lng tl! viln duqc ghi nh~n tren bao cao k~t qua kinh doanh khi hoan thanh dich Vl,l va khach hang chfrp nh~n thanh toan.
Doanh tim lzo(lt i/{ing lrru kj clzrrng k lzotin :
Ia s6 phi duqc huang khi cung dp cac nghi~p v1,1 v€ luu ky chung khoan theo quy djnh ctia phap l u~t. Bao g6m: Cung dp djch v1,1 dang ky. luu kY chtrng khoan, thanh toan cac giao djch chung khoan; Djch v1,1 quan ly s6 c6 dong, dl!i ly chuyen nhuqng ...
Doanlz tim klztic:
Doanh thu khac bao g6m doanh thu lai ti€n gtii ngiin hang, lai uy thac d~u tl!, hoan nh~p dl,l' phong cac khmin d~u tl!, doanh thu khac .. , dugc ghi nh~ tren Bao cao thu nh~p toan di~n tren ca sa d6n tich. Lai thu duqc tir cac hqp d6ng mua ban chung khoan c6 ky h(l.n duqc ghi nh~n tren bao cao ket qua kinh doanh khi thl,l'c thu.
10. Nguyen t~c ghi nh~n chi phi quan ly Chi phf qulin (y: Ia cac khoan chi phi gian ti~p ph1,1c v1,1 cho ho(lt d(lng kinh doanh ctia Cong ty. MQi khoan chi phi quan ly phat sinh trong ky dugc ghi nh~ ngay vao bao cao thu nMp toan di~n ctia ky d6 rJli chi phi d6 rJlong dem l(li lqi lch kinh t6 trong cac ky sau.
11. Chi phi thu~ thu nh~p do an h nghi~p Thu~ thu nh~p doanh nghi~p the hi~n t6ng gia tri ctia s6 thu~ phai tni hi~n t11i va s6 thu~ hoan 11\i. Sfi thu~ hi~n t~i ph~i tr~ <hrc;rc tinh tren thu nh ~p chju thuA trone nf'im Thu nh~p chjn thnA khilr. v<'Yi lc;ri nhn~n thnAn n~rc;rc trlnh hfly trF:n Riln cao thu nh~p toan di~n vi thu nh~p chju thu~ khong bao g6m cac khoan thu nhiip hay chi phi tinh thu~ ho?c duqc khfru trir trong cac nam kluic (bao g6m ca Iii mang sang, n~u c6) va ngoai ra khong bao g6m cac chi tieu khong chiu thu~ ho?c khong duqc khiiu trir. Vi~c xac djnh thu~ thu nMp ctia Cong ty can ctr vao cac quy djnh hi~n hanh v€ thu~. Tuy nhien, nhung quy dinh nay thay d6i theo ttrng tha i k.Y va vi~c xac dinh sau cung v€ thu~ thu nh~p doanh nghi~p tuy thu(lc vao k~t qua kiem tra ctia ca quan thu~ c6 th<lm quyen.
12. Cac nguyen t~c va phu·o·ng phap k~ toan khac Cu su l(lp btio ctio tiii cltfnlz: Bao cao tai chlnh duqc l~p va trlnh bay dl,l'a tren cac nguyen t~c va phuang phap k~ toan ca ban: ca sa dfln tich, ho(l.t d(lng lien tl,IC, gia g6c, phu hqp, nhfrt quan, th~ trQng, trQng )'~U, bu trir va c6 the SO san h.
Ctic ben lien quan: M(\t ben duqc xem Ia ben lien quan d~n Cong ty n~u c6 kha nang kiem soat Cong ty hay c6 anh huang trQng y~u d~n cac quy~t djnh tai chinh va hOI\t d(lng ctia Cong ty.
13
THUYET MINH BAO CAO TAl CHINH (TIEP THEO)
V. THONG TIN B6 SUNG CHO CAC KHOAN Ml)C TRiNH BAY TRONG BAO CAO TiNH HINH TAl CHINH I. Ti~n va cac l<hoan tu·o·ng du·o·ng ti~n
- Ti~n m~t - Ti€n t(li cac ngiin hang
CQng
Gin tri kh6i Ju·Q·ng giao djch tht,rc hi~n trong ky:
a) Cua cong ty chu·ng khonn - c6 phi€u - Trai phi€u - Chung khoan khac b) Cua nhit ofiu tu· - c6 phi~u - Trai phi~u - Chung khoan khac
TONG
Kh6i Ju·Q·ng giao djch thl}·c hi~n trong quy
Quy IV /2018 Qu)• IV /20 17
88.721.327 88.721.327
88.721.327
68.860.351 68.860.35 I
68.860.3~1
Tai 31112/2018 12.195.745
7.703.603.098 7.715.798.843
Tai 01101/2018 4.242.711
1.062.356.914 1.066.599.625
Ghi trj giao djch .thi}'C hi~n trong quy
Quy IV/20 18 Quy IV/2017
1.500.019.4 72.500 1.500.019.472.500
1 .~00.0 19.4 72.500
1.358.868.153.700 1.358.868. 1 53.700
1.358.868.153. 700
X ~ 2. Tai san titi chinh ghi nh~n thong qua li\i/lo (FVTPL): _ ___ =-c,...,-..,---,--,-..,..,.----------=~-:-::-:-:-:-:-:-::----·y~· Tili san FVTPL Tai 31112/2018 T\\i 01/0112018 y \
Gin tri ghi Do Gin tri h<;tp I)• Gia tri ghi 'o Gia tri hQJJ IM - c6 phi€u niem yet 26.310.858 15.930.330 26.310.858 17.506.430g ti
CQng 26.310.858 15.930.330 26.310.858
3 0\c khoi\n a fl u tu· giu· d~n ngay dao h!,ln (HTM)
- Cong C\1 thi tnrang ti~n t~ CQng
4 C:\c khoiin cho vay va phai thu
Kho1i n cho vay va phiii thu
- Chu vay hu~1t d~ng ung trU1J·cJ tdn ban cJuu khcich hang
- Cho vay hoQI d9ng kY qujl
CQng
Tai 31112/2018 Gia tri ghi so Gia tri h<;tp ly
4.874. 196.000 4.874.196.000
19.492.189.337 19.492.189.337
24.366.385.337 24.366.385.337
Tai 31/12/2018 Tai 01101/2018 48.670.169.000 65.817.000.000 48.670.169.000 65.817.000.000
T1,1i 01/0112018 Gia tri ghi so Gia tri hQJJ ly
5.343.547.000 5.343.54 7.000
12.292.251.792 12.292.251.792
17.635.798.792 17.635.798.792
14
THUYET MINH BAO CAO TAI CHINH (TIEP THEO) 5 D!! phong suy giam gia tri tili san tai chfnh
TT Chi tieu
A B I TSTC FVTPL
so lu·g·n
!!:
I
Co· so· I?p d!J· phong ky nay Gia sb sach kS Gia thi tru·o·ng t:;ti
thi'>'i Oi€m l?p to an
BCTC 2 3
Gia tr! l?p dl)·
phong ky tmo·c
4
Gia tr! l?p dl)' phong ky nay
5
Mu·c trfch l?p h o~c hoan n h?p ky nay
6
------- ·------------------------·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------------- .~<;:~------------------- ___ 7_~- --------~~!21~~9_0 ___________ 2.:~3-~:.8-~Q _________ L?L1.:99_0 ----------- --~·-8-~~~~Q9 ·---------------------------- .!?_<;:£ ___________________ __ _?_7_ _ ________ L999~99_0 ____________ }_~~--8-~Q ·------ ----~3.?~~.9_0 _______________ 6_~~~5_Q9 _____ ___ ____________ _
------- .~I!! ____________________ ·--~-- ___________ 2L2§_o --------------~~:.5-~Q ·------ -----~.?.:~§_0 ----------------~~~5-~9 ____________________ _ _______ .!?_'r~-------------------- ·--~-- ----------~~.?~?.?_0 _____________ }_~:.o_~Q ·------ ----!~.?.:?.?_0 _____________ _3_~~~~~9 ·---------------------------- .!?_IjL_ _____________________ Q __ ________ }~~~.?.:?.9_0 ___________________ Q , ________ }.:~~.?.:?.9_0 -------------~·-8-~7_~5_Q9 ·---------------------------- -~~£ ______________________ ? ____________ !95~}.?_0 ____________ ]}_~:.o_~Q. _________________ ---------------------- ·---------------------
------- .!?~~-------------------- ·--~~- ________ L~?§~l.9_0 ------------~-2-~·-8-~Q ·----------~}.?.:}.9_0 _______________ 8_~~1Q9 ·---------------------------- -~~<;: ______________________ l _____________ }J~?~_o _____________ ,?_~:.o_~Q _____________ .?.:?~O --------- ------------- ·----- ----------------
GMD 9 564.420 225.450 338.970 329.070 ------- ·------------------------ ·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------------- -~------------------- ·----- ___________ ?.?~~.?_0 ------------- --~--~~Q , ___________ ?.?~7.?_0 ----------- --- --~~~~~9 ·---------------------------- _g_'!:~-------------------- __ !§9 _ ________ L?l§~Q9_0 ____________ §.?_~-_o_~Q _________ L9?.9~9.9_o ___________ ___ .?_~~~~Q9 ·---------------------------- I~~--------------------- ___ ? __ ___________ 7§.:7.?_0 _____________ _l_~._o_~Q ____________ .?L7J_O ----------------~~~~~9 ·---------------------
ITA 6 206.590 15.780 190.8 1 0 188.230 ------- ·------------------------ ·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------------- -~------------------- ·--? __ ___________ 7}~~]_0 ____________ .?_~~:.~~Q, ________________ _ ---------------------- ·---------------------------- .~1:----------------------~-- __________ !}.?~1}_0 _____________ _?_7_:.~~Q. ___________ 7.?~7J_O ----------------7_~1~9 ·---------------------------- -~!!<;: _________________________ -----------~.9~?~_0 ---------------~:.8~Q . ___________ }_?~§_?_O ----------------~~~~~9 ·---------------------
NBC 214 1.045.800 1.326.800 ------- ·------------------------·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------------- .~'!:~-------------------- ._!13 _________ }.:9?}~?.?_8 __________ ?.:1?_~--o_~Q ·----------------- ______________________ ·---------------------------- .~2~-------------------- ___ 12_ ----------~?.?.:~9_0 ____________ ]_8_~-_o_~Q ·------ ----!~.?.:~.9_0 ------------- --~~ ~~~Q9 ·---------------------
PNC 2 t'i9 .~00 ~O .. 'iOO :1R.ROO :1].:100 ------- ·------------------------·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------_______ ,rr_<;: ____________________ ___ 7 __ ----------~2.?~?.?_0 ____________ l.?_~:.2_~Q. __________ ~?.?~}.?~ _____________ _ !_~~~~~9. ____ ________________ _ PVD 8 682.440 I 09.200 573.240 565.640
------- ·------------------------ ·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------REE 9 354.000 287. 100 . 66.900 76.800 ------- ·------------------------ ·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------SAM 6 236.580 42.000 194.580 194.580 ------- ·------------------------·----- ----------------- --------------------·----------------- ---------------------- ·---------------------SD9 99 4.804.500 752.400 4.052.100 4.151 .100 ------- ·------------------------·----- ----------------- -------------------- ·----------------- -~-------------------- ·---------------------_______ _ !~!t--------------------·--~-- ___________ §}~9.9_0 ---------------~:.2_~Q . ___________ .?.?.:~.9_0 ----------------~~~~~9 . ____________________ _ ------- .!~-~-------------------·--? __ __________ !~§~?.?_0 ____________ 3_~~:.7_~Q. ________________ _ ---------------------- ·---------------------
TYA 5 282.270 57.250 225.020 228.770 ------- ------------------------·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------VHG 20 704.080 25.200 678.880 686.080 ------- ------------------------ ·----- ----------------- -------------------- ·----------------- ---------------------- ·---------------------VTC 6 496. 140 67.200 428.940 445.740 t--t~-----+-::-::-::-t-~::-;-:~=+----::--=-:-:::7-:::::::=-t---:-::-::-:=:-:::=:-::=t-----:-:~::=-::-::-:=1 · --- ---- - -- ---- -------
Cong 896 26.310.858 12.993.870 15.891.330 15.930.330
___ ? ___ ~~P!~~~~-<;;~r __________ ______ _________________ -------------------- ----------------------------------------- : ~~~~~~~~~~~~~~~~~~~~~ ---~--- .I"!ii~~!~~-------------------- ----------------- -------------------- ·----------------- ---------------------- ·---------------------___ !! __ .r_~r-~-~-'!:~------------------ ---~~~~z9~!?J~99_o -----~§.:?.?_O.:J§~:.o_~Q ________________________________________ ·----- ----------------
- Cong c1,1 thi truemg
_______ -~~!l_!L _________________ ·----- ---~~~~~~~~~:~~~-o -----~~~~:-~-~-6~--o-~~ ·----------------- ______________________ ·---------------------__ !!! __ .r_~r-~-<:.~~-';:~;y __________ ______ ---~~~~~?~~~.?~~}_7 _____ !~~~§-~·}_8_~:.3-~7 ______________________ ______________________________________ _
Cho vay ho11t d(>ng (mg
tru&c ti€n ban cua khach 4.874. 196.000 4.874.196.000
------- -~~~$ __________________________ ----------------- --------------------·----------------- ------ - --------------- ·------------------- --Ch~ vay ho11t dong kY . 19.492.189.337 19.492.189.337
------- .9~1--------------------------- ----------------- --------------------·----------------- ---------------------- ·---------------------IV TSTC AFS
CONG 73.062.865.195 73.049.548.207 15.891.330 15.930.330
15
THUYET M INH BAO CAO TAl CHINH (TIEP THEO)
6. Cac khoan phai thu
7.
8.
a D!r thu /iii ti€n gti·i kY lu;m b Ti€n /iii g6c ti:r cac khoim cho vay Margin c Ti€n /iii g6c 1!/· cac khoan U7TB czia NDT d Phai thu cac dich V!t CTCK cung d p e Phai thu c6 tzl-c ti€n /iii
f Phai thu khac
Tinh hinh tang, gia m H1i san ca djnh hu·u hinh
May moe, thi~t bi
Nguyen gia TSCD hu·u hinh SO du· ilflu ky 760.362.400
Mua trong ky 317.460.000 Gifun khac
SO du· cuOi ky 1.077.822.400 Gia trj hao mon luy k~ SO dzr ctiiu ky -137.722.059
Kh~u hao trong k)r -148.037.0 16 Giam khac
SO du· cuOi k)i -285.759.075 Gia tri con lai ciia TSCD hu·u hinh so du ctau ky 622.640.341 So du cuoi ky 792.063.325
Tinh hinh tang, giiim tai san ca djnh Yo hinh
Quy~n phat hanh
Nguyen gia TSCD hu·u hinh sa du· dftu ky -
Mua trong nl\m
Giam khac sa du· cuai ky -Gia tri hao mon luy k~ sa du· dftu ky
Kh~u hao trong k)r Giam khac
sa du· cua i ky -Gia tri con lai ciia TSCD hu·u binh
So du ctau ky -So du cu6i ky -
Tl,li 31112/2018
Gia trj ghi sB I Gia tr! hQ'P ly 130. 185.841 130.185.841 105.062.3 16 105.062.316
4.342.672 4.342.672 69.867.879 69.867.879 4.757.0 12 4.757.012 2.875.736 2.875.736
317.091.456 317.091.456
PTVT, truy~n d§n Thi~t bj dl}ng Cl}
quan IY
515.985.344
- 515.985.344
-515.985.344
- -515.985.344
- -- -
Ban quy~n, b~ng sang ch~
- -
- -
- -
T~i 0110112018
Gia trj ghi sfi I Gia tr! hgp 1y 98.053.431 98.053.43 1
111.159.304 111. 159.304 3.175.116 3.175.116
5 1.972.275 51.972.275 3.504.564 3.504.564
267.864.690 267 864 690
TSCD hu·u hinh TBng CQng
khac
1.276.347. 744
317.460.000 -
- 1.593.807. 744
--653.707.403 - 148.037.016
-- -80
~ ·~~ - ff~~M11~ · o - "i92.Q~.~~~~ N ·.
~ :tH~~~ ~~&I ~,.. HFT . ~ -<-"' TSCD Yo hinh khac ~g~ ~
II 1.310.000.000 1.310.000.000
2.080.000.000 2.080.000.000
3.390.000.000 3.390.000.000
-130.976. 153 -130.976.153 -314.351.000 -3 14.351.000
--445.327.153 -445.327.153
1.179.023.847 1.179.023.847 2.944.672.847 2.944.672.847
16
THUYET MINH BAO CAO TAl CHINH (TIEP THEO)
9. TiSn n(lp Quy hB trq· thanh toan
- Tien n(>p ban diiu - Tien n(>p b6 sung
- Tien lai phan b6 trong Icy CQng
10. Thu~ va cac khoa n phai n(lp nha nu·o·c
- Thu~ thu nh~p ca nhan
- Thu~ GTGT phai n(>p - Thu~TNDN
C(lng
11. Chi phi phai tra
- Trich tnr&c chi phi kiem toan
- Trich tnr&c chi phi khac C(lng
12. Phai trii ho:;.t d(lng giao dich chu·ng khoan - Trung tam luu k)r chtmg khoan Vi~t Narn -Sa giao dich chung khoan Ha N(>i - Sa giao dich chung khoan thanh ph6 Hb Chi Minh
C(lng
13. Chi phi tra tru·o·c
a . Chi phi tra tmo·c ngiln h:;.n - Chi phi cong Cl,l, dvng Cl,l cha phan b6 - Chi phi thue van phong
b. Chi phi tra tmo·c dai h~n - Chi phi cong Cl,l , dvng Cl,l chb' phan b6 C(lng
14. TiSn gti·i ctia Nha dftu tu· v~ giao dich chu·ng khoan theo phu·o·ng thu·c CTCK quan ly
- Tien gui cua N ha dfiu tu trong nu&c ve giao dich chirng khoan theo phu011g thirc CTCK qufm ly - Tien gui cua Nha dfiu tu nu&c ngoai ve giao dich chtmg khoan theo phu011g thirc CTCK quan ly - Tien giri bu tn'r va thanh tmin giao djch chung khoan cua Nha dfiu tu trong nu&c C(lng
15. LQi nhu~n chu·a phan ph6i
- Lqi nhu~n chua phan ph6i da thl,l'c hi~n CQng
Tai 31/12/2018 120.000.000
2.507.999.563 132.664.942
2.760.664.505
Tai 31112/2018 303. 17 1.592
33.505.843 336.677.435
Tai 31112/2018 I I 0.000.000
6.348.374 116.348.374
Tai 31112/2018 20.050.039 20.697.567
124.985.2 13 165.732.819
Tai 31112/2018 132.903.390 132.903.390
242.116.833 242. 116.833 375.020.223
T:;.i 31112/2018
28.627.043.776 11.2 18.468.782 15.486.500.827 55.332.013.385
Tai 31/12/2018 -13.857.6 14.566
-1 3.857.614.566
T a i 0110 11201 8 120.000.000
2. 142.1 06.623 130.761.745
2.392.868.368
Tai 0110112018 390.797.820
390.797.820
Tai 0110112018 43.18 1.8 18 24. 153.4 16 67.335.234
Tai 01 /01 /2018 18. 120.2 15 7.293.607
2 10.705.336 236.119.158
Tai 01 /0112018 9.621.075 9.62 1.075
455.926.967 455.926.967 465.548.042
T:;.i 01101 /2018
37.839.125.450 I 0. 946. 152.880 17.72 1.751.000 66.507.029.330
Tai 01/01/2018 -1 8.970.2 13.465
-18.970.213.465
17
THUYET M INH BAO CAO TAl CHINH (TIEP THEO)
VI. THONG T IN BO SUNG CHO CAC KHOAN Ml)C TRINH BAY TRONG BAO CAO THU NH~P TOAN DI~N RIENG
1. Doanh th u ho~t d9ng
a. Doanh thu ho(lt dong moi gi&i chfrng khoan b. Doanh thu tu v§n
c. Doanh thu luu ky d. Doanh thu cac khoan cho vay va phai thu
d. Khac
TONG
2. Doanh thu ho~t dQng tai chinh
Doanh thu, d\! thu c6 tuc, Hii ti~n g(ri khong c6 djnh phat sinh trong ky
TONG
3 C hi phi ho~t d9ng kinh doanh chu·ng khoan
Chenh l~ch giam danh gia l11i cac TSTC thong qua lai/16 L6 ban cac t!li san tai chinh san sang d~ ban (AFS) Chi ph i ho11t dong moi gi&i chung khoan Chi ph i hO\lt dong tli v§n Chi phi ho11t dong luu ky chung khoan Chi phi khac
Chi phi tn.rc ti~p ho(lt dong kinh doanh chung khoan
TONG
4. Chi phi quiin ly cilng ty chu·ng khoan
Chi phi nhan vien Chi phi cong cv db dung Chi phi kh§u hao T SCD Thu~, phi, I~ phi Hoan nM p d\! phong phai thu kh6 doi Chi phi djch vv mua ngoai Chi phi khac
TONG
THUE THU NH~P DOANH NGHI~P HI~N HANH 5
- T6ng lqi nhu~n k~ tmin tn.r6'c thu~ - Cac khoiin di~u chinh giam
Chuyan 16 cac nam tru&c (*) Di~u chinh giam doanh thu c6 t(rc
- Thua su§t thua thu nh~p doanh nghi~p (20%) VII. Nhu·ng thong tin khac
Khong c6
Ngu·(ri l~p bi~u
VU THJ KHUYEN
Q. K~ toan tmo·ng
TRAN TUAN ANH
Dan vi tinh: VND Tlr 01/10/2018 d~n Tlr 01/10/2017
31112/2018 il~n 31/12/2017 2.250.034.440 2.038.304.264
45.792.117 690.074.018 599.064.997
3.584.965.572
50.258.061
717.062.879 2.805.625.204
18