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Cong ty c6 phin ChLing khoan Thl6n Vitt
aae eao 13;chfnh nang quy 3 nam 2016
Ngay 30 tMng 9 nam 2016
2
Ngay 01 th80g 04 nam 2014Ngtly 01 !hang 04 nam 2014Ngay 01 thang 04 nam 2014Ngay 01 thang 04 nam 2014
Chu qchPhOCMtjchThanh villnThanh villn
60g Nguy6n Trung HaBa £>InhThi HoaOng NguyAnNam Sansa NguyAnThanh TMo
Ng8yb6nh~mH<;>tlln
HQI DONG QUAN TR!
cae thanh V1(!n HOiGOngQuan tn cUa COng ty !TOng kjva tI,I, ngay I$P bao ciIo till chfoh nlIng g,(;anilln ao oay nhll sau:
COng ty ce tl1,lsCt chlnh 1<11 sO 22 Lang HI,I.Qu$n £>6ng£>a.Ha NOiva mOlchi nhSnh (Chi nMnh HOChI Minh) l<Iingay 30 !hang 9 nAm2016
Nhiing f1lc c1i~ chlnh v~ hOlt t19ng CU8 COng ty
Quym6v6n
Tl,li ngay 30 th8ng 9 flAm 2016. t60g vOn trku IIIaia COng ty 18 520.005.060.000 VND. v60 chu sCthD'ula 572.687.823,982 VND va t6ng taJ sao 18 1.225.020.822.781VND.
Muc tillu (f!lU tv
La c6ng ty ehllng kIloSn nillm yilt trl!n thi ~ chllng kIloSn V~tNam vOi hoel aOngchlnh cUaCOngty bao gOmmOlgi6i chllng kIloSn. Il,r doanh chllng kIloSn. b30 lanh phill hSoh ch(tng khoao;III van a~u III chllng khoan. COng ty hoet al)ng vO! ml,lCMu iii aOng gOpcho 81,1'phal triAn cua IhilnIang chllng khoan. aem Iqi I(ri fch cho khilch hang. cac nhi! aliu lit va cO aOngcua COngtv.H~n chlJ (fau tv
COngty tUBothu Gflyau cae quy t1jnhvAhl,lnch! aAu lit theo ThOng lits6 210120121TT·BTCngay 30thang 11 nam 2012 hllOng dan va Nnh I$P va hO<IlGOngcOng tv chllng khoan va ThOng lit s607120161TT·BTCngay 18 thilng 01 flAm 2016 SIia 461 b6 sung mOt s6 6iAu cUa ThOng til s6210120121TT-BTC.
05l09I2016321GPDC-UBCK
2511212006241081200705I12J200703112120122710812015
361UBCK-GPH£>KD67/UBCK-GP921UBCK-GP£>CCTCK1151GPOC-UBCK381GPDC·UBCK
cap ph~p IAn aauThay 461 v60 aii\u ~ III43 tY VN0 Illn 86 tY VN0Thay 461 v60 aii\u ~ 11186tY VND I~n 430 tY VNDThay 461 trl8 chi 111,1 sir chlohThay 461vOn trJt\u~ 111430tY VND IlIn476 438.880.000 VNDlhay 461vOnaii\u ~ 111476 tY VND IlIn520 005.060.000 VND
HoetaOngchloh trong kjcUaCOngty bao gOn-.mOt gm chllng khoan. cac hO<ItaOngIl,r doanh chllngkhoan. cung cap dich vv lit v~n tili chlnh va aau lit chimg kIloSn. IIIUkj chimg khoan va bao lanhphSthanh chllng khoSn.
N¢i dung thay <16i
Gldy ch(mg nl16n(flingky klnh ooanh (filJuchinh:::s6:.._ _,;Ng.:<.;8;<.Y _
C6NGTY
COng ty cs pMn Chimg khoan Th.enV~t('COng ty") It! mOtcOng ty cO pMo allQ'C !hanh I~p !heoLu~l Doaoh ngh~ cUay!~t !;lam theo G~y ch(tng 01\$0<fangkjkinh doao~ s6 0103014996 ogay 13thang 12 nam 2006 do sa K~ hO{ICh va £>~ulit Ha NOicap. COngty allQ'C Uy ban Chllng khoan NMnllc7ccap Giay phep boat al)ng kinh doaoh Chllng khoSn s6 361UBCK-GPH£>KDngli'ly25 !hang 12nam 2006 va cac giAy phep tr~u chioh sau.
Cong ty Co phan Chung khoan Thien Vi~t
BAo cAo CllA TONG GIAM eoc
3
NGlfOt f)~1OI~N THEO PHAp LU~T
NgU'iricJ<Ii dj~n theo pMp lUll! c!tr(1C uy quy.!!ncUa C6ng ty tron~ va tal ngay IiIp baa cao tal CIlinhn~g giCtanltn (lQ nay tA 009 Nguy~n Tru09 Ha Chu Iich HOI(I Quan 11).
T6ng Glam (l6c cua COng ty !rong ky va !?J ngay lap b30 cao tal ehinh r~ng giCtanllln (lQ nay I~ baNguy~n Thanh TMo. b& nh~m O9~y08 tMng 03 nam 2013
TONG GIAM soc
Ngay 01 IM09 04 nam 2014Ng~y 01 IM09 04 nam 2014Ngay 01 lhang 04 narn 2014
Tnn'mgbanTh~nh~Th~nhv~n
Oog £>6 Viet Hungsa Tritn Thl H6ng NhungB~ van Thl Lan HllO'ng
Ngayb6nh~m
BAN KIEM SOAT
cae IMnh ~n Ban ~ scat cUa COngty uong kY va I3J ngay ~ bao cao tai cI'linh ~ng glCtan~n(lQn~ynhlt sau:
Ngay 01 thang 04 nam 2014Ng~y01 thang 04 nam 2014
B~ Bui Thl KimOanh Thanh v~nOng Phan Thanh D~ Thanh v~
Ngay 01 IM09 04 nam 2014
Cong ty Co ph~n Ch(Jrngkhoan Thien Vi~t
BAocAo COATONG GIAM DOcOog Ph~m N9QCQuynh Thanh VI&n
4
Ngay 20 thang 10 nllm 2016
Ha NOI Vi~tNam
C6NG sO CUA TONG GIAM oOc
mACH NHI~M CUA TONG GIAM DOC DOl vCnsAo cAo TAl CHiNH RI~NG GI~A NlI~N £)Q
T6ng G.am abc C6ng ty chju trach nh~ (lam biio ~ c80 tal chlnh neng glQoanj~n (10cho !ling kyk~ loan aia COng ty pMn anh b'ung thvc va hQ'p ty tlnh hlnh taj chinh neng giQoani6n ao. kAt quahO<lt(lOng klnh doanh ~ng glQoanren ao. tlnh hinh IlIU chuyAn tren l$ neng giCta nj~n (10va tlnh hlnhbiAn (lOng v6n ch':' sa hCtu ~n9 giCta nilln ao aia COng ty trong kYoTrong qua trlnh I~p bao cao talchlnh riling giQoanil!n (10nay. T6ng Giam (lbc cAn ph.k• illS chon cec chlnh s8ch kA toan thlch hQ'p va ap dllng cae chinh s8ch nay mOt each nh6t quan;
• thVC h"n cae (lanh g.a va u6c tinh mOt c8ch hQ'p ty va ~n trQng.
• ntlu rO eae chuAn mvc Ile loan ap dUng cho C6ng ty c6 (l11Q'Cwan thu hay khOng va tAl ea nhl'mgsai l$Ch trQng y~u so vOl nhl'mg chuAn mvc nay (la (l11Q'Ctrinh bay va gijl thich !rong bao cao taichlnh riMg giita nltln (10;va
• I(tp ~o cao tai chlnh neng giCta men ao tren tX1sC nguy~n tac boat (lOng li6n WC trir ln10ng hc;rpkhOng the cho rang COng ty sa tJep tJ,IC hO<lt(lOng.
T6ng Gram (lbc C6ng ty chju trach nh~m (18m biioVt$C cae s6 s8ch k~ loan thich hQ'p (l11Q'CIlIU giCt(Ie phin anh Unh hlnh tal chlnh ri~ng glOoanJ(ln (10aia C6ng ty. veri m(lc (10chinh xiIc hc;rpIY. tI,Ii t>atky thai (liem nao va (lam biio rang eac s6 s8ch ke toan tuan thu vOl che (10ke toan (la (l11c;tC(lang kyoT6ng Glam (lbc COng ty cOng chju trach nh~ ve viec quan 19 cae taj san aia COng ty va do (10philthvc hien cae bien phap thlch hQ'p (I~ngan ~ va pMt hltln cae h<inh vi glan Ian va nh('tng vi ph9mkh3c
T6ng Giam (lbc C6ng ty cam k~t (la wan thu nhl'mg yl!u cAu n(lu tr(In trong v~ I(tp bao eao tai chlnhrit!nQ glO>anitln (10cho ky kl; loAn chin thang kAt thuc ngay 30 thang 9 nlim 2016 kem theo.
T6ng Giam (lbc C6ng ty ce pMn Chling khoan Thil!n V~I('C6ng ty") trlnh ~y bao cao nay va baocao tal chlnh riang giOoan~n ao aia C6ng ty cho kY k~ to8n chin !hang kAI thUe ngay 30 thang 9 nam2016
Cong ty Co ph§n Chung khoan Thien Vi~tBAo CAo CUA TONG GIAM DOc
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Thuydt 56 dll cu6i ky56 au c1Auky
MS (Trinh bcly I~i)s6 cHfneu mlllh VND VNO
100 A. TAlsAN NGANH~N 1,170.238,688,514 601,374,623,078
110 I. Tal san tal chlnh 1,169,488,800,292 600,956,359,584111 1 r~n va eec ~n I1t<mgdllO'llgbl!n 10 9,378,374,277 35,319,586,4881111 8 rl6n 9,378.374,2n 35.319.586,488112 2 cae tal san tal chlnh ghi n~n thOng
qU8lailla (FVTPL) 121 307,377,441,324 306,362,052,354113 3. Cae kho.in d4u hi nam giD'@n ngay
d~~n(HTM) 122 714,900,000,000 230.900,000,000114 4. cae kho<in tho Yay 12.3 81 264 077,020 43,162,352,714115 5. Cae taJ san tal chlnh sin sang dAMn
(AFS) 124 48,466,258,872 12,058.258,872116 6 Oil phOngsuy giam gia I1j cac taJ san
tal chlnhw tal san tIlll chAp 12.5 (39,418.532,238) (38,779,690,192)117 7 Cae kho<in pha. thu 13 25,884,879,326 6,661,951,0001171 8 PMi thu ban ck taJ san taJ chlnh 1.587,585,960 2,041,616,000117.2 b. PM; thu va dv Ihu c6 hie. liltn lSi
cac II;san til; chlnh 24,297,293,366 4,620,335,0001174 - Ov thu c6 tU'c,tiIlnlSi chl/8 c1dn
ngllynh~ 24,297.293.366 4,620,335,000119 8. Pha. thu cac: dlCh V1,I cOng ty chling
khoan cung ~p 131,897,225 4,925,800.315122 9. Cae khoan phai thu kh3c 14 21.504,404,486 346,048,034
130 II. Tal san ngAn h,n Irhac 15 749,888,221 418,263,494131 1. T,m ling 150.538.462 7,038.462133 2. ChIphi tra IIlIOc ngan hqn 599,349,759 411,225,032
200 B. TAl SAN oAI H~N 54,782,134,267 54,793,044,758
210 I. nl san tai chlnh dai hln 36,704,000,000 36,704,000,000212 1 cae ~n dau hi 126 36.704,000,000 36,704,000,0002122 8 £>Autv ~ c6ng ty con 36,704,000,000 36.704,000,000
220 II. T" san c6 t1jnh 9,345,818,131 4,883,141,062221 1. T8i san c6 djnh h£nJhlnh 16 4.184,947,427 4.101,012.769222 8 Nguy(mglS 18,056,362,035 19.224,613,8402238 b GIS tri hao mOIl 1('Jykfl (13,871,414,608) (15,123,601,071)227 2. Ttll san c6 djnh yO hlnh 17 5,160,870,704 782,128,293228 8. Ngu~ng;a 12,053,276,309 6,756,247,1942298 I b. GIll trj hao mOIl 1('Jyk.$ (6,892405.605) (5,974,118,901)
240 111.Chi phi xay dvng CO'ban dadang - 4.990.529.11S
250 IV. Till san dill h,n Irhac 8,732,316,136 8.215.374.581251 1 CAmc6, 1M chAp,ky qu9. kYCIIf1C dtli
hqn 1.056.590.500 1.027.681.805252 2. Chi phI tra IIlIOc dai ~n 18 1,094,916.516 708.522.593253 3. Tilt.san tIlull thu n~p hoan ~. 19 2.880.084.306 2.880.084.306254 4. Tilln n~pQu9 HISirQ' thanh toan 20 3700.n4.814 3.599.085.877
270 TONGC¢NG TAlSAN 1,225,020,822,781 656.167.667.836
B02g-CTCK
Cong ty ce phan Chung khoan Thien VietBAo cAo TINHHINHTAlCHINHRI~NGngay 30 tIlang 9 nAm2016
10
Thu~1s6 au l1AukY
Ma SOdvcu6lkY (TrlnhMy I~I)s6 cHfn~u mllJh VND VND
300 C. Nr;JPHAI TRA 652,332,998,798 80,506,696,952
310 I. N9'phil rnI ngMl h,n 652,332,998,798 80,506,696,952311 1. Vayva nQ'Ihu~ tai 54n tai chlnh ngan ~n 23 599,376,000,000 40,000,000,000312 a, Vayng'n hq.n 599,376,000,000 40,000.000.000318 2 Phlij tni ~t dOng 9LaOdjCh chimg
khoan 21 461.615,865 162,800,367320 3. Phlij tni n9t10; ban ngAnhan 22 5,922,030,950 2.317 198.179321 4. Ngll'Oimua tni libn trvOc ngan hq.n 20,996,050,000 .322 5 Thue va c:&c khoan ph~1n¢p NM nll6c 24 4.794,633,635 14.038.483.538323 6. P~ tra ngll'Oi lao ~ 2 500.000.000 10.809 389.143325 7 Chi phi phal tra ngan han 25 513,821,336 42.633.033329 8. esc khoan phai tni. phal n¢p ngan han
khae 26 1.333.771,676 1.254.293.876331 9 Quy khen 1hU'6ng,phlic I(ri 27 16,435.075,336 11.881 898.816
400 O. VON CHU sa HlIU 572,687,823,982 575.660.970.884
410 I. Vonchli so.h(N 28 572,687,823,982 575,660,970,884411 1 Vbn d~u l\1 cUachu sO h&u 487.363,250.800 440,807.689,800411,1 a. vOn gOp cUB chli sO h()U 520.005.060,000 476,438,880.0004",1a CO phl4upM tMng 520.005,060,000 476,438,880,000411,2 b. Th~ngdtl van~ pMn 1.089,741.383 .411,5 e, CO ph~u quy (33,731,550,583) (35,631,190,200)414 2 Quy dv- !r('r albu Ie 8.269.161.568 21,337,581,568415 3 auydv-ph6ng tai chlnh vanjj ro ng~ VV 21,337,581,568 21,337,581,568417 4. LQ'i nhu$n chtra pMn phbj 55,717,850,046 92,178.157,948417,1 a, Lqi nhu~n6a thvc h~n 55,717.850,046 92,178,157,948
440 TONG CQNG Nr;JpHAI rRA vA VON CHUsa HlIU 1,225,020,822,781 656,167,667,836
450 LTt NHU~N oA PHAN PHOI CHO NHAo U T\1
451 1, lQ'i nhu$n aa phan phbt cho NM ~u l\1trong ky 28.3 74,070,918,000 69.658,880,000
B02g-CTCK
Cong ty C6 phan Chli'ng khoan Thien Vi~tBAa cAo TINH HINH TAl CHfNH RI~NGn9<\Y30 Ih<\ng9 narn 2016
II
(") SO dv esc Illi khoi1nmiy th6 h~n s61V'(mgch(mg khoi1n
I s6dvdAulcYMa ThuyiJI I s6 dv cu61 IcY (Trinh btly I~I)s6 CHIT/tU mmh VND VND
A, TAl sAN CllA CONG TV VA TAt SANQUAN lY TliEO CAM K£T
004 1 NO'kh6 46i <!aXli IY 291 46.189912,474 46,189,912,474
005 2 Ng~i~cac~j 29.2 374902,731 15,262,056,961
006 3 cs phi~u aang h.1uhanh t) 29.3 47,929,756 43,343,888
007 4 cs phil!u qU9t) 29.4 4,070,750 4,300,000
008 5 T& san tai chfnh nlAm yl!tJaang kY gl30dlCh !<Ii Trung tam Luu kY cluing khoAncilaCOngty 29.5 148,752.030,000 141,974,830,000
OOB.1 II Tlli san till chlnh giao djch tv dochuytm nhV'(mg 14B,701,630,000 141,313.230,000
00B.5 b Til; san Ill;chlnh clIO thllnh tOOn 50,400,000 661,600,000
009 6. Tai san tAichinh da IIIU kY ~ Trung tamLIIU kY chIing khoAn va chlta giao d!chcUaCOngty 29.6 22430,000 3,380.000
009.1 II Til; san raichlnh dllllN IcY I9i TlUngtam LIN IcY ch(mg khOOnvii chvaglllOd}ch, tv do chuydn nhV'(mg 22,430,000 3,380,000
010 7 Tal san tAi chfnh cha vI! eea CTCK 805,700,000 -012 8. Ta, san tiIi chlnh chlta IIIU kY tai Trung
tam LIIU kY chling khoAn eea C6ng ty 297 54.708.700.000 9,198,700,000
013 9. Tal san tiIi chinh <!1.tQ'C hWng quyen cilaCOngty 29.8 1,050,010,000 -
cAc CHI TIEU NGOAt BAacAo TiNH HiNH TAt CHiNH RIENGGICrANIEN00
B02g-CTCK
Cong ty cs phftnChung khoan ThienVi~tsAo cAo TINH HINH TAl CHINH RIENGngay 30 thang 9 nam 2016
12
t) s6 dv ctlc tal kho4n ntly 1Mh~n 56luvng chCmg~n
MD Thuyet 56 dvaliu kY56 CH(T/~U mmn 56 dv cu6i ky (Trinh bIly I~V
B. TAl SAN vA cAc KHoAN PHAl TRA V~TAl SAN QUAN LYCAMKn VOl KHACHHANG
021 1. Tal san tal chfnh niem yl!vaang ky gJaOdjchI?i Trung tam LIIU kYchCrngkhoAn cUa Nhllaau III (j 29.9 80,700.656 74,667.2n
021.1 a. Till sAn "ichlnh gJaOd,chtvdoch~nhvvng 71.706.981 64,039.018
021.2 b. Ttll sAn ttli chfnh h~n ch~ chuyennhvvng 2,600 1,734,390
021.3 c. Ttl; sAn ttll chlnh goo d/ChcAm c6 7,920,000 7,920,000021,4 d. Tal sAn ttll chfnh phong t6a, ~ glb 636,985 636,985021.5 e. Tai san till chinh cJ1q thanh ~ 434,090 336,879
022 2 Tal san tal chfnh aa IIIU kY f<IJ Trung tamll1U ky chling khoan va chlta gl80 djch cUBNha aau III CO) 29.10 199.454 1.492,340
0221 a, Tili sAnMI chfnh <J1J IVII kY I?i Trung temLVII kY chCmgkho4n va chva giao dich,tv do chuy4n nhuvng 199.454 1.492.340
023 3. Tai san tai chfnh chI'!ve cUaNha aAu hr (") 29.11 6.848.830 524.380
cAc CHI nsu NGoAI BAo cAo TiNH HINH TAl CHiNH R1ENGGIl1A NI~N eo (oep thea)
B02g-CTCK
Cong ty Co phan Chung khoan Thien Vi~t
BAa cAo TINH HINH TAl CHiNH RI~NGngay 30 thang 9 nam 2016
13
Hi!!NOi.Vi$t Nam
Ngay 20 thang 10 n4m 2016
ong l~QuangT~~ tocln Trvang
Cong ty cs ph§n Chting khoan Thien Vi~tBAo CAo TINH HINH TAl CHfNH RII:NG B02g-CTCKngay 30 thang 9 nam 2016
cAc CHf nsu NGOAI BAo cAo TiNH H1NHTAl CHINH R1~G GIl1A NII~N£>9 (ti~p thee)
s6dU'6du kYMS Thu~1 56 dU'cud; kY (Trinh bIly I~/)56 CH(TI~U mmh VND VND
B. TAl SAN VA cAe KHoAN PHAt TRAvI: TAl SAN QUAM LY CAM K£T VCnKHAcH HANG (Mp theo)
026 4 T~ giii cUBkMch hang 2912 184.596,2n.593 11,806,955,023
027 5. T~ giii v6 ~t 6¢n9 m6e g.o. cluingkhoan 2912 184.443.536.788 71.199.002.094
027.1 a. Tllm gUi cUa Nha 6Au til' v6 giaod;ch chVng i<IIOOn tneo phlJ'Orlgth(lc CTCK qulin Iy 184,443.536,788 71.799,002.094
028 6 T.en glil bU rn:r va lhanh lOAn gl30 cftchch(tng khoan 2912 152740,805 7,952.929
028.1 a. rtltn glif bu lTV va thanh teen good;ch chCmg i<IIOOn eVB NM 6au IU'trong nl.lOc 152334882 7.549.477
0282 b. rllln gUi bu lTVva Ihsnh loon giaodiCh chfmg khotin cUS Nha c1AutvnuOcngoai 405923 403.452
030 7 Phc\itr8 Nha (!3u tilVEl ti~ glil giaodich ch(tng khOOntheo phll<7ngth(tcCTCKquan Iy 2913 184.596.277.593 71,806,955,023
030 1 B. Pha, tnJ NhB c1Autv trong nuOc v6ttIIn gtil gl80 dich chCmg khoan theophtlf1f'lg thlic CTCK quan IY 183.970.033.363 71.029.899.443
030.2 b. Phdl trIJ Nhll 6Au III' nuOc ngOO;v6lidn gUi giao d.ich chVng khoon theophtlf1f'lg thlic CTCK qudn Ij 621,655,505 116.672.465
030.3 c. Phdi W tai tilln gUi Wn ~, kho8nnha <1duIU' 4.588.725 680.383.115
034 8. PMi tr8 vay COngty 2915 81.264.077.020 43.162.352.714
035 9. PMi tr8 c6 t(tc, gOl;va tal tr8i phillu 2916 1.138,934,575
14
M§ I buydt KylMXKynay (trinh bay IIJI)
56 CH(n~U minh VND VND
I. LlfU CHUYt:N TIt:N T1i HO~T OQNGK1NHDOANH
01 1. Lqi nhu~n tJv60c Thuj THDN 49,846,A23,274 97,203,154,811
02 2. £)I~uchlnh cho cac khoiln (17,697,887,922) 36,065,257,64503 · Kh~u hao TSC£l 1.736.951.246 877.112.45404 · Cae ktloan (hotln n~)/trIch ~p dll
ph6ng 638.842.046 17.477.227.67806 • Chi phi pM! tnI. chi phi tnllnl6'c (103.330.347) 18.108.614.796I08 · 011thu Mn lal <19.970.350.866) (397.697.283)
30 3. Thay 401 til un vii nQ' phil tri hOft40ng (559,799,160,908) 55,142,871,893
31 • Glaml(tAng) tal san tal chfnh FVTPL (1.015.388.970) (74.139.689.982)32 · (TAng)lgiam cae ktloan cSAuIII HTM (484.000.000.000) 115.500.000.00033 · Tang eee kho8n cho vay (38.101.724.306) 13.239.473.89234 · Tang tai san san tai chlnh AFS (36.408.000.000) .35 • (Tling)/giam esc tal san khae (274,047,632) 543.087.983
42 4. Lqi nhutn tV hOft 40ng klnh doanhtJv60c thay 401vOn IIIU ~n9 (16,053,208,255) 22,865.615,526
43 · TAng pMl thu Mn esc tal san tal chlnh 454.030.040 (2,432,501.000)44 · Glaml(tang) ph<il thu t~n IAIesc ttll san
tBl chfnh 293,392,500 8.879,147.91445 · GI8m cac khoan phAi thu cac dtch vy
CTCKcung~p 4.793.903,090 5.853.111.86447 · (TBng)/gblmeac khoan phsl thu khae (21,158.356.452) 31.528.867,42048 · TAng cac khoan pMi tnI cho nglla; Mn 24.600.882.771 (2.629.667,454)50 · Gt<imthue vtl cae khoan phai n¢p NhA
nU'Oc (16.926.486.558) (15.031.582.077)51 · Gl<imphsi tnI. phai n¢p khac (8.110.573.645) (2.457.961.141)54 · Tien chi khac cho hoat 4009 kinh doanh . (843.800.000)
60 LIIU chuyen tlin thllin sUo dyng vic) 110ft4~ k1nhdoanh (543,703.833.811) 211.276.899.875
B03bg-CTCK
Cong ty cs phAnCh(fng khoan Thien Vi~tBAo cAo uruCHUV£N n£:N TF;RI~NGcho ky kA toan chin thang kAt thlie ngtly 30 thtIng 9 nlim 2016
IS
Ky I!!JOcMa Th~ Kyn(ly (trlnh My ~Qs6 CHIT/~U mmh VND VND
II. LlIU CHUYtN ntN niHO~To¢NG oAu Ttl
61 1. Tt6n chi ae mua sam. xfJy dll1l9TSC£l. B£lS£lTva esc tal san khac 16.17 (1.209.099.200) (3,102.143,615)
63 2. ntn chi aa\ub.1vOn vao cOngty con,cOng ty lito doanh, 00n ket va aAutit khac - (36,704,000,000)
70 LlIU chuyin tiln thuio slidyng vaoho,t aqng aAu tuo (1,209,099,200) (39,806,143,615)
III. LlIU CHUYtN TltN ro HO~TOONG TAl CHINH
71 1. TlAn thu tit phat hanh cO ph~u.nh$nv6n g6p cUachii sa hfru 2,989.361.000 -
73 2. TI~n yay g6c 1.076,628,298,819 1,076.089,517,75073.2 a rain Yaykhk 1,076,628.298.819 1.076,089,517.75074 3. n~n chi tra nq g6c yay (517.252298,819) (1.219.824.517,750)74.3 a n~n chi tr8g6c Yaykhac (517,252,298,819) (1.219,824,517,750)76 4. ce toe, tq, nhu$n aa ri cho chii sa
hQou (43,393.660.200) (23,157,993.250)80 LlIU chuyin liin thuin ttihOft aqng
Wchinh 518,971,720,800 (166,892,993.250)
90 (GIAM)lTANGntH THUANTRONGKY (25.941,212,211) 4,577,763,010
101 ntH vA esc KHOAN TUONGf>U'ONG ntH oAu KY 10 35,319,586,488 9,387,473,392
102 T~ glit nganhang&II kY 35,319.586.488 9.387,473.392102.1 - rain gUi Rgan Mng cho 11091cJ;lng
CTCK 35,319,586,488 9.387,473.392
103 ntH vA cAc KHoAN T1JONGOl1ONG TltN cuot KY 10 9,378,374,277 13,965,236,402
104 T~ glii ng~nhang cu6i kY 9,378.374.277 13,965.236.402104.1 - rain gUi ngAn Mng cho 11091cJ;lng
CTCK 9244.828.374 13.965,236,402104.2 - Ck kho8n tuong fJuong ~n - -105 Tt6nm$t tqj qu9 133,553,903 -
,B03bg-CTCK
Congty cs ph~nChung khoan ThienVi~tBAo cAo Ll!U CHUYtN TI!:N ~ RltNG (ti6p theo)cho kY k6 toan chin th~ng k61th(Jcngay 30 th~ 9 nlim 2016
16
HANOi,Viet Nam
Ngay 20 thAng 10 nllm 2016
Sa Nguy&nThj VanNgU'l!nlap
Ong L6 Quang rlllnKe toan TruOng
Cong ty Co phan Chl'mg khoan Thien Vi¢tsAo cAo Ll1U CHUV£N n£N 11;RI£NG (ti~p thea) B03bg-CTCKcho ky k~ loan chin tMng k~t thuc ngAy 30 thtlng 9 nam 2016
PHAN LlIU CHUYEN TIEN re HO~T OQNG MOl GIOI, (ly THAC C(lA KHAcH HANG
Ky In/(/!;Mil Thuy6t Kynlly (trlnh blly Iqi)56 CHrTl~U minh VND VND
I. LIIU chuy'n Ii'n hOft d~ng mOlglOi, uy thac cu. khach hang
01 1 T~" thu ban chling khoan mOt glOicho khach hang 359,135,260,500 418,807,1 93, 700
02 2. Tien chi mU8 chling khoan mOt giOieM kMch hang (254,565,202,200) (206,180,844,700)
09 3 Nh$n uen glii d' thanh loan gl80 dlChchling khoan cUa kMch Mng (25832,869.828) (178.033,593,605)
11 4 Chi tr3 phi IlIUky chling khoan cUakh3ch hAng (17,244,586,126) (9,386,579,758)
14 5, r~n thu cU8 TO enoe pMI Mnhchling khoan 57,344,780,224 55,373,989,447
15 6 T~n chi tr3 TO chlic pMl MnhchCmg khoan (6,048,080,000) (3,583,275,000)
20 Ting liAn thu6n trong kj' 112,789,322,570 76,996,890,084
30 II, TiAn va cac khoin tuong dLl'Ollgtie" dAu kj' CUi khjch hang 71,806,955,023 65,992,974,453
31 T~ ~lit ngtln Mng MIl kY 71,806,955,023 65,992.974,45332 - Ti n glit cU8 Nh3 dflu hivi gl80
djch chling khoan theo phll'CmQthlic CTCK quan Iy 71,799,002,094 65,992,974,453
34 - r~ glii t6ng hQ'P gl80 dtchchling khoan cliokMch hang 7,952.929
40 III.Tiin vi cac khoin tLI'OIlg dLl'Ollgtiin cuOI ky cu. khach hang 29.12 184·,596,2n ,593 142,989,864,537
41 n~n glii ngan htlng cuOi kj': 184,596,277,593 142,989,864,53742 - r~n glit cUa Nha dflu hivAgl80
djch chling khoan thea phllO'll9thlic CTCK quan IV 184,443,536,788 139,914,901,498
44 - T~n glit t6ng hqp gl80 dtchchling klloSn cho kMch hAng 152,740,805 3,074,963,039
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C6ng ty con
COng ty ee mot cOng ty con iii cOng ty ell phan Quan IVQu9 Thien Vi~t, la mot cOng ty eOphan dU'Q'Cthanh tap va ~t dOng theo GlAy chlinQ nMn dang ky klnh doanh 56 4103005793ngay 26 thcIng 12 nlim 2006 do sa KA h~ va £>au til Thanh phO H6 Chi Minh cAp. COngty dU'Q'Cclp giAy phep ttuinh tap va ho9I dOng cOOg ty quoin Iy quy IAn dau 56 151UBCKGPH£)QLQ ngay 28 ttuing 12 nam 2006 va giAy phep diiluchinh ~n nMI 56 21/GPElC-UBCKngay 1 thang 9 nam 2015 b6i Oy ban Chitng khoan NhA nU'6'c COng ty con ee trv sa I(Illau9. TOa nM Bltexco Nam Long, 56 63A VO van Tan, Phl1¢'ng 6, Qu~n 3, Thanh phO HOChiMinh. V~t Nam
Tal ngay 30 thang 9 nam 2016. COng ty narn 99,20% pMn v6n eM sa hiiu va 99,20% quyenbttIJuquy6t trong cOng ty con nay (ngay 31 !hAng 12 nlim 2015: 99.20%).
Nhfln vien
56 IlI(7Ilg nhan vlen c:UaCOng ty !<Ii ngay 30 thang 9 nam 2016 iii 62 ngU'lri (!<Ii ngay 31thang 12 narn 2015' 64 ng.xn)
V6n £);~/;
T(li ngay 30 thang 9 nAm 2016, tOng vOn d'Jl!u~ cUa cOng ty iii 520.005.060,000 VND.
32JGP£>C-UBCK
25112(200624/081200705112(200703112(20122710812015
361UBCK-GPHE>KO67fUBCK-GP92fUBCK-GPE>CCTCK1151GP£>C-UBCK38JGPE>C-UBCK
cap phGp IAn dauThay d6i vOn d~U 16tit 43 tY VND len 66 tY VNDThay d6i v6n d~u 16tit 66 tY VND len 430 tY VNDThay d6i d':a chi trv sa chlnhThay dOl v6n crli!u ~ tit 430 tY VND len476438 880.000 VNO
0510912016 Thay d6i vOn diilu Ie tit 476,438,880,000 tY VND~n 520,005,060,000 VND
H~t d¢ng chlnh IrOng kYh~ !<IIcila COng ty baa gOm mOi gm chling khoiln. esc ~t dongtv doanh chling khoiIn. rung cAp djCh Y\I til van ~ chlnh va dau til chling khoan. IU'UkYchling khoiln va bao tanh pMt hilnh ch(mg khoiIn
COng ty cO 11\1 sa chlnh !<Ii 56 22 Lang Ha. Qulin E>6ng£>a, Ha N¢I va mOt chi nMnh (ChinMnh HOChi Minh) !<IIngay 30 thang 9 nlim 2016
1. THONGTINDOANHNGHI!,;P
COng ty ell phan Chling khoan ThNln Voel rCOng ty") iiim¢t cOng ty c6 phan dU'f1(:th.'mh I~ptheo Lust Doanh nghiep cila V~INam theo GiAy Ch(rng nhlin £>ang kY Klnh doanh 560103014996 do sa KtI!~ va £>au IIIHa N¢i cAp ngay 13 thang 12 narn 2006, GiAy phepH~t dong KJOhdoanh 56 36/\JBCK-GPHE>KD do Oy ban Chling khoan Nha nU'Oe cAp !<Iingay 25 thang 12 nAm 2006 vaClk van ban SIia cS6t khilcGlAychUng nh6n <14ng IcYk.inhdoanh dJ6uchfnh sO Ngay Net dung thay !16i~L- ~~~~~ _
B05g-CTCK
Cong ty ce phan Ch(Fng khoan Thien Viet
THUVtT MINH BAo cAo TAl CHINH RltNGvao ngay 30 thang 9 nlim 2016 va cho ky kA toan chin thilng k6t moeeung ngay
19
2.1 Chulm m!I'CvACh{j t1l>If' roan Apdl,lngsao eee tai chlnh rieng giCran~n cSQcUa C6ng ty cSlIqctrlnh bay ~ng cSbngV~tNam (·cSbng'~ "\IND·) phil hqp veri C~ 40 k6 toan doanh ngh~ V~lNam. '*quy dinh va hllCt~dAn k6 toan ap dVng cho '* cOOg tv chtmg khoan cSlIQ'C quy c1lllh 1<11 ThOng tit so210120141TT-BTCngay 30 tMng 12 nam 2014 cUa eo Tiii chlnh. ThOngtit s6 146120141TTBTC ngay 6 thang 10 nlim 2014 hllCtng dan ch6 cSQtaj chlnh cSOIVCt1 cOng ty ch(tng khoan,cOngty quan Iy qu9. Chulln mee K6 toanV~tNam sO 27 - Bao eae tal chlnh giCl'anlin (lQvaesc Chuan moe K6 toiIn Vi~t Nam khilc do 8¢Till chlnh ban Mnh theo:
... Quy6t cSjnh50 14912OO1/0D-8TC ngay 31 tMng 12 nilm 2001 ve vie<; ban hlInh bOnCh~n mlfC K! toan Vi~t Nam (f)Qt 1):
... Quy6t dinh s6 16512oo2l00-BTC ngay 31 thtIng 12 nam 2002 v6 vie<;ban htlnh sauChulln mlfC K6 loan Vi~t Nam (f)Qt 2);
... Quy61~nh s6 23412oo3l00-BTC ngfIy 30 thtIng 12 nilm 2003 v6 v$: ban htlnh sauChul," mlfC K6 toan Vi~t Nam (f)Qt 3):
... Quy61(lJf1h50 1212005100-BTCngay 15 thilng 2 nam 2005 ve v~ ban Mnh sau Ch~nmlfC Kil toan V~tNam (f)Qt 4); va
... Quy6t dinh sO 100l2oo5l00-BTC ngay 28 thang 12 nam 2005 v6 vi~ ban htlnh bOnChuAnmlfC K6 toan Vi~l Nam (f)Qt 5).
2.2 Hlnh thlic 56If' lOIn ap dl,lng
Hlnh th(rc s6 k6 toan ap dl,lng (llIqc (lang ky cUaCling ty iii Nh$t ky chung.
2.3 Ky If' t08n nam
Ky k6 toan nilm cUa C6ng ty ~t <SAutit ng~ 1 tMng 1 va ket thuc ngay 31 thang 12. Clingtv cOng~p b30 eae tal chlnh rieng glfta nilln (!Q cho kY ke toan chin tMng kilt thUengay 30thang 9 hang nsm.
2.4 BfJoC80 tal chlnh riing glen nlin t1~
GOng ty ee cOngtv con nhll cSlIqctrlnh bAy~l Thuy6t minh s6 1 ClIng tv (Ill ~p bao cao tinchlnh rieng glCl'an~ (!Q ~ nhAmcSapling '*yoo cAU ve cOng bOth60g tin. CI,I 1Mfa theaquy dJllh ~I Th6ng tit 50 15512015ITT-BTC - HU'Ongdan ve V1~ cOOg b6 thOngtin Imn thiwOng chling khoiln Cling theo quy ~nh !<Ii cae van ban nay. ClIng tv cling (Ill ~p bao caotal chinh hO'PnhAtgirta n~n (lQcua ClIng ty va cOngty con cho glal cSO<Intai chlnh chin tMngtiJ' ngay 1 thang 1 n.lim2016 cS6nngay 30 thang 9 niIm 2016.
NgllOi sit dl,lngb30 cao tai chlnh rieng gifta n~ CSO~n dQc bao cao nay c(JngvCt1 bao caotal chinh hqp nhAtgl&a n~ (!Q nOi tr~ 6e cOcSlIqC'* thOng tin <SAy6u ve t1nhhlnh tai chinhhO'Prmat gl&8 ni6n cSQ.ket quA hO<It6Qngkinh doanh hO'P nhAt gi&a n~n 6Q. tlnh hlnh Illuchuy6n li6n ta hO'Pnhat giil'a niin (lQva bao cao tlnh hlnh bi&n cSQngvOnchu sCI hCruhO'Pnhat giil'a ni~n cSOcua GOngtv va cOngty con.
2.5 Don vi ti&' tf sci- dl,lng trong If'roansao cao tal chlnh rieng gifta nt~ cS~cSttqc~p ~ng cSon VInen ta sti dl,lng trong k6 toan cuaCOngtv laVNO.
2. CaSaTRiNH BAY
B05g-CTCK
Cong ty Co ph~lnChLPngkhoan Thien Vi~tTHUYI:T MINH BAo cAo TAl CHfNH RII:NGvao ngl\y 30 thang 9 nllm 2016 va cho kj k6 toan chin thang k6t thuc cilng ngay
20
3.1 CAethay 661 trong cae ehfnh sach ke tojn vi thuyet minh
N.9ay30 thang 12rnim 2014, BQTai chlnh aa ban hanh thOng Ilr 56 21012014m-BTC hllongd3n ke loan ap dVng a6i yOj cOng ty anlng khoan ('ThOng Ilr 210'). ThOng111nay thay theThOngIlr 56 9512008fIT-BTC ngay 2411012008cUaso Tai chlnh hvang d3n ka toan ap dvnga6i yOj COng ty chli'ng khoan va ThOng til 56 16212010fTT-BTC ngay 2011012010V1\ hllOngdin s(ia aOl, bOsung ThOng Ilr 56 9512OO8fIT-BTC thOng Ilr nay eOh~u hIe eho cac nllmtal ehlnh Mt aAu l(r ~ sau ngay 1 !hang 1 nam 2016. thOng 1\1 nayall8 ra cac quy c!inhI~n quan aen chli'ng t(r ke toan, h$ th6ng !Ai khoan ka toan cOngnhll phllang phap lap vatrinh bay baa eee tAi chlnh cUa cOng ty chli'ng khoan.
NhCl'ngIhay a&i quan !rQngdo ap dl,lngThOngIlr 210 baa g¢m~ Thay dOl !l!nva hlnh thitc ca:baac80 taichlnh:B*1g can dOlkA 11mwoe a&. ten thAnhb30
c80 Iinh hlnh taichinh,bk> c80 kl!tqua hoqt a¢ng IcriIdoanhwoe a6i !l!n th3nh baa c80 thunhaP toan d~ b30 cao thu ~ bW1cfien kh3c. bk>ciIo Uu cIluy6n ~ I$Iir ~ a¢ng mOigiOiva v&n Uy thac cU8nM aAu Ilr cfuQc trlnh bay 00ng nhll m¢t pMn cUa ca: b30 c30 1iI1chlnhatban
~ Tai san tAi chlnh al1l;lCpMn tMnh b&n (4) ~. IA !Ai san tal chlnh ghi nhan thOngqU81al/lO, tal san t3i chlnh dn s3ng at\ ban, tAl san 1iI.chinh nam gl& aen ngay aao han vacac kho4n cho yay.
~ QuAn Iy tAch bi$11iIi san eaa cOng ty ch(mg khoan va cua nM aau 111Itan cac khoanmec ~n gin. ch(mg khoan, cae khoan ph3J tnl
NgoA.fa ThOngtil 210 cOnghvOng d3n IIl$C ao IvOng cae tal san tai chlnh nhll sau:~ Tai san tal chlnh thOngqua 1al1l6 (FVTPL): aU'Q'Cghi nhan theo gia In hQ'PIy Iran Bolo
cao tlnh hlnh tal chlnh cUa COng ty va cMnh I6ch danh gia I,ll phat sinh sa allQ'c ghiMan vao doanh thu ~ chi phi t(r t3i san san t3i chlnh FVTPL trAn Baa cao thu nhaploan di$n cU8COngty
~ Cac tAi san tAichlnh sin sang all ban (AFS); al1l;lCghi nhan theo gla trj hQ'PIy ya mQIkhoan lal ~ III phat sinh t(r m6t tAl san tAichlnh AFS khl danh gia theo gia trl hQ'pIyse al1l;lCghi nh$n tn,rc bt\p vao v6n chu sO hCl'u(Thu nhap toan d~ khac). thOngquaVI$<: ghi nhan trAn sao cao bi~ cSOng v6n chu sa hCI'u. IIQO<I. tr(r cae kh03n III do suyQlamgia trl tAisan tai chinh AFS.
~ Cae tAi san tal chlnh giCl'alln ngay aao h<tn(HTM): allQ'c ghi nhan thea gia trj pMn b6s(i dl,IOgphllQ'ng pMp I3J su3t thl,lC
~ Cae khoan cho Yay: al1l;lCghi nhan theo g;a III phan bO s(i dUngphllOOg phAp Ia. sua!!h1fC.
Tuy nhlM. do LuOtKe toan hi$n hanh chlla cho ph6p ap dl,lng nguyen tac gia trj hQ'P19 nencae tal san tAi chinh ghi nhan theo g.a 111 hQ'p IY dllQ'Ctrinh bay {f tran 56 bt\p tvc dllQ'Cghinh$n theo 913g6c tr(r cae kho3n Ic3Id"phOng suy g.am gl3 iii (n6u eO)cho IcY kll toan kat thUengay 30 !hang 6 nllm 2016.
ThOng111210cO hl$UIIfCthi hanh iii' ngay 1 thang 1 !lAm2016, riling cae quy ajnh y~gla trjhQ'p lyeO hieu h,rc khi Lu$t K6 lOan 56 88I20151aH13eOhi$u IlfCtqJngay 1 thAng 1nam 2017cho pMp ap dung nguyan tk 913trj hqp IY
COngty aa ap dvng cae thay a6i chlnh sAch k~ toan m6i Iran co sO hOit& va aa trlnh bay hilidCl'I~ tIIO'Ilg ling cUa nllm tntOc a6I yo.mOt 56 chi baucho ph(JhQ'PvOi c8ch trinh bay theothOng til 210 trong baacao tai chinh!lAm nay nhll aa trlnh bay tal Thuy4/ mtnh s6 30. 7
3. T6M TAT cAc cHiNH SACH KE ToAN CHU v£u
B05g-CTCK
Cong ty cs ph~nChli'ng khoan ThienVi~tTHUYET MINH BAo cAo TAl CHINH RltNGY30 ngay 30 tMng 9 rnim 2016 va cho IcY ke lOanchin thang kal th(JccUngngay
21
Ngay 20 thang 11 nAm2015, au6c hOi~a thOngqua LU$tKil toan sO 88I20151QH13('lu~tK6 toanman lu~t Ke toan rna. b6 sung them quy ainh v~ ch(rng Iii ~en w, ~Ongthb1~1.1ara quy c!jnhvi!*lipdl,lng nguyen tk gia iiihQ'p IY d¢I vCnm¢t sO Io\tl tai san vII nO'phaJtr.ima go3iiidis chung ~ ~Qogthlrlmg xuyen theo go3thj tnrCmg va ee till! xac <Sinhm¢t each"ang tin ~y lUclt Ka toan rna. ee h~ h,rc tit ngay 1 thIlng 1 nam 2017.
3.3 tu« va cae kh08n tll'O'l'lgI1l1'O'1'1gtiln
T~n va cac khoan I\ro'ng ~l1I7OQ ~n baa gOmMnn$~ qu9 b6n ganngan hang dis cOngty ch(rng kholln, cae kI'loan ~au IIr ngan ~ ee tho! han thu h6i khOngqua ba thang ke titngay mua, cOtlnh thanh kI'loan eao. ee 11Mnang chuyen ~ ~ dtlng thIlnh cae Il19ng lienxac <Sinhva kh6ng ee nhieu ojj ro trong chuyen ~61thtlnh tien.
3.4 TilsAn tal ehlnh ghi nhjn th6ng qua Mill!, (FVTPL)
cae tai san tal chtnh FVTPL ItI tal san til chlnh th6a manm¢t trong eae tf~ kien sau'
a) Tlli san tal chlnh ~uvc phlln Io\tl vao nhOmnAm gi(1oe klnh doanh. Taj san tal chfnh~lI9c phlln I~i vila nhOmch(rng kholln nam gl(1&\ kinh doanh, neu:
ElUVCmua he$: tao ra chOyeu cho muc "fch ban IaiImua 100itrong thai gian ngan;
- co bAngchllng ve viec klnh doanh oOng CI,I ~ nham mr,oc~Ich thu I(ri ngan nan; ~
- COngCI,I tai chlnh pIlal sInh (~l bit cse cOngCI,I taj chtnh phtlj sinh ~11Q'Cxae <Sinh1<'1mot hqp "Ong baa tanh tal chlnh h<$;m¢t oOng CI,I phOngnglia oji ro h~u qua).
b) Tiili thai alilm ghi nhan ban ~u, cac tai san tal chlnh xae <Sinh56 ~IIOOCtrlnh bay hoopIyhoonnlIu phlln Io\ti vao tai san tal chlnh FVTPL vI m¢t trong cae tY do sau "ay
Voec pIlan IoOIi vao tao san tao chlnh FVTPlloaJ bit hoac ItIm goam~g kl! W khOngth6ng nhat trong ghi n~n hoac xac ainh goaiii til san tao chfnh thea cae CO' sa kMcnhau.
Tlli san tai chlnh thuQcm¢t nhOmcae tai san tai chlnh ~1IQ'C quan ty va kilt qua quanIy ~uvc ~anh gia dl.1atr#!nCO'sl7 gia iiiC!6ngthai phUhQ'pvai chlnh saeh quan Iy ojlro he$: chrlln ItIQ'C ~au IIr dla COngty ch(rng kholln.
Cae tal san tal chlnh FVTPl "lIQ'C ghi nMn ban ~u theo goag6c va "lIQ'C iM!pII,Icghl nhansau ghi nhanban "au thea gia g6c do luclt Ke toan h~n Mnh chl.1aclio phep ap d\mg nguyentllc gitl iiihoopIVKhoan 16 do suy giam gia iiidla cae tai san tai chlnh FVTPL ~lIQ'Cghi nhan v<'loboo cao thunhap roan di6n rieng giCran~n ~ (TenkI'loan mr,oc·CMnh ~ glam "anh gia 1<11 cae tal santal chinh FVTPl·
ChI phi mua cae tal san til chlnh FVTPL dllQ'Cghl nMn voo chi phi graodjch mus cae tal santai chinh cua bAo cao thu nh~p loon d~n ril!ng glCranien ~Ongay khl ph~t sinh.
3.2 CAeehinh sAehdroan da ban hinh nhvng ehue co hi,u II"C
3. T6M TAT esc CHiNH SACH K~ TOAN CHU Y~U (tJeptheo)
S05g-CTCK
Cong ty cs phclnChling khoan ThienVi~tTHUYI:T MINH sAo cAO TAt CHiNH RII:NGvao nglly 30 thllng 9 nelm2016 va cho ky k~ toan chin thang kat thuc cung ngay
22
3.6 CBekhoan eho vay
Cae khoan cho vay iii cae ttIi san tal chinh phi pMI slOh cO cae khOOn thanh toiIn cO "inhhoile cO thA xiile dinh va kh6ng dllQC n~ yilt lren thi IrU'Ong hoan hao. ngoal !IV
a) cae khoan ma COng ty cO Y c!lnh ban ngay hoAc se ban trong tl1O'11glal gan c!119'CphanIoal iii tai san nan, gil) vt muc dich kinh doanh. va cOng nhU' cae loa! ma tal thal diAm ghinh?n ban dau c!lIQC COns Iy xl!p vao nh6m ghl nhan theo gta to hen> IY thOng qua baocao thu nh$p loan ~n lieng gn>a n~n dO.
b) cae khoan c!lIQ'CCOng ty xAp vao nhOm san sang di! ban tal thendll!m ghi nhan ban dau;hoile
e) Cae khoan mil ngU'Cnnam glO' cO thi! khOng thu hOi c!lIQ'CpMn lun gia trj diu tll bandSu, khOng pM! do suy gtam chM IU'Ongtin dung. va dllQ'C phan Ioal vao nhOm dn sang@ban.
3. T6M TAT CAC cHiNH SACH ~ TOAN CHU YI:U (~theo)
3.5 Till san till chlnh gil) tren ngay 1180him (HTM)
cae ttIl san tiIi chlnh HTM fa esc fai san ttIl chlnh phi pMi sinh val esc khoan thanh toan c6dlnh hoAc ee thA xae "inh va ee kY dao h~ cO djnh ma cOng ty ce Y "inh va ee kM nllng glOodl!n ngay dao han. ngoai tnT.a) cae tat san till chlnh ma ~ !hOi cf~m ghl n~n ban dau c!a dllQ'C xt}p vao nhOm ghi
nh~n theo g13 Ir) hen>Iy thOng qua bOO eae thu nh~p toan dien lieng giO'a nilln dO;
b) Cac ttIl san ttIi chlnh da dU'9'Cx~p vao nhOm do sang c!AbIIn;
e) Cae tat san tiIi chinh th6a man cflllh nghTa vA cac kho3n cho vay va phai thu.
cae tai san tai chlnh HTM dllQC ghl n~ bandau theo g13mua d)ng (+) cae chi phi glao djchphat sinh trvc tlt\p tit ~ mua cae ttIl san tai chlnh ~y nhU' phi mOt gi(ri, phi glao d,ch. phidally phat Mnh va phi ngan hang Sau ghi n~n ban dAu. tiIi san till chinh HTM dU'9'Cghinh$n theo gia trj pMn bO s.r dl,IOgphl1<7llg phap IlII suM thvc.
Gia trj phan b6 eVa tai san ttIl chlnh HTM dllQC xae dinh b3ng g13 iii ghi nh~n ban ~u eVatal san tai chlnh!IV di (o) eac kho;in hoan rig6c d)ng (+) ho3c!IV (o) cae khOOn pMn bOlOyk6 tlnh theo phU'Ong pMp lal suat thVC cUa pMn ch(lnh ~ gl&a gIll to ghl n~n ban dau vagla trj dao han. !IV dl esc khOOng.am !IV dV' ph6ng do suy giam g13Ir) hoAc do !<hOngthi! thuhOI (n(!u co),
Phl1<7llg philp IlII suat thvc iii m¢t phU'O'llg philip t1nh toan chI phi phan bO vA thu nh4lp laihoAc chi phllai Irong kY IM!nquan cUa mQt tal san tal chinh ho~ mOt nhOm cae ttIl san taichinh HTM
Lal su~t thVC la IlII suat chiet khau chinh xae cae luOng tien I10c tinh sa chi tra hoae nhanc!U'9'CIrong tl1<7llg lai Irong suot vOng den dll kiAn eua cOng eu tili ehinh ho~c trong ky hanngan hO'1l.nAu ca.n thiAl tra ve gia trj ghi sO h~n tal lOng c1ia tiIi san hoile nQ'till ehinh.
BOSg-CTCK
Cong ty ce phan Chung khoan Thien Vi~tTHUYI:T MINH sAo cAo TAl CHINH RII:NGvao ngily 30 tMng 9 nllm 2016 va cho kY kA roan chin tMng kAt thue eung ngay
23
CAc khoan tho yay <S(IQ'CphAn i00i1vAo cac nhOmnO'ce nii ro cao han trong cac twang hapsau,... xay ra esc bt!n a¢ng bilt 10'1 trong mOi tnKmg IInh V1fC Ionh doanh t3c dOngMu cvc Wc
oey <Senkha nang tra IlQ' cUa kh8ch hang nhll. thien tal. ddl I$lh. chien nnh, mOitro<mg kinh te ,
... cac chi Mu ve kha nang Sinh101,kh3 nang thanh tean, tj~nO'~n von, dOngtien, khanling IrA nO'cua khAch hAng suy giAmMn t\lC h* cO bien <s¢ngIan thea chleu hll6<ngsuy giAm qua 03 Ian dAnh gill, pMn Ioqi nO'hen t\IC;
... Kh3ch hang khOng cung cap <say<Su,kip thO! va trung thvc cae thOngtin tal chlnh theayeu cau <se<SAnhgiA kh3 nang tta IlQ':
... Khoan I1Q' <sa<S(IQ'CpMn ~I vao cae nl16m2. nl16m3, nhOm4 lit 1 nlim trO len nhllngkhOng<su<Sl~uk~n pMn i00i1vao nhOmcO nil ro thap han;
... NO'rna hanh vi cho yay bj xli' phs! vi ph~m hanh thlnh thea quy <SinhcUaphAp IU$l
3.1 TBisan rai chlnh sin sang 6' ban (AFS)
Tai san tai chlnh dn sang <Saban IAcae tal san tal chinh phi phAi sinh <S1IQ'Cxac <Sinhla s~nsang <seban ho$c khOng<SlIQ'CpMn 10<;11IA:a) Cae khoan cho vay va phSl thu,b) cae khoan <sauIII nam glfr dbn ngAy<Saoh9n.e) cae tai san tal chlnh ghi nh$n thea ga IrJ hQ'p IjthOngqua Ia~CAc tai san tai chlnh AFS d(IQ'Cghl n~n ban <sauthea giA mua cOngcae chi phi giao djchpMt sinh wc tiep lit vie<:mua cae tal san tal chlnh nay Sau ghi nh$n ban <Sau,tal san taichlnh AFS <S(IQ'Cthea tiep I\IC ghl nh$n thea giA gOctrit cae khoan dll phbng (nAu cO) do lu$tK~ toon hi~n Mnh chtra cho phep Ap dung nguyen tk g.a tri hO'PIy
CAc khoan cho Yay <S(IQ'Cphan i00i1th8nh 5 nl16m thea ph1J'O'll9phap 6jnh tinh va dlnh Illangtheo quy 6jnh Iql ThOng 111210
Cae khoan eho yay <S(IQ'CphAn 1o~1vAo cac nhOm IlQ' co nii ro thap han khl khach hang <Satra day du nO'gOcva IaI theo kY h~n tra nO'ban <sau(<s6iv6'i cac khoan tho yay quA han) ho~cthea kY h<;lntra nO'<SAca cau (a6i vOi esc khoan cho Yaycocaul; <sbogthai thOamAn<say<Sucae (foeuk$1 ve Ill> 5(1, chUng lit khAch Mng dA tra ncr. va esc tal I~ dAM gla khA nAngkhAchhang tr8 nQ' cOn ~ <sung~n
3.6 CAe khoan eho vay (~p theo)
CAe khoan cho yay <S(IQ'Cghi nh$n ban dau theo gill! gOc.Sau ghi nh$n ban Oau,eae khoancho yay <S(IQ'Cghi n~n theo gJAtri pMn bO sUodUngph1J'O'll9phAp IaIsuat thl,l'C.
Gill! IrJ phAo b6 cUa cae khoan cho yay <S(IQ'Cxac (fonh~ng giA IrJ ghl nh~n ban <saucea talsan tai chlnh tni <Sicae khoan hofIn tra g6c c¢ng ~ tni eac kh08n pMn bO lOyk6 Unhtheophllang phap lai suat thl,l'CcUa phan ch~h ~ glCragiA tri ghl nh$n ban <sauva glA tri <SAohom,tni (focac kh08n giam tni dll ph6ng do suy glam giA tri holle do khOngthe thu hill (n~ucO).
3. T6M TAT cAc cHiNH sACH K~ TOAN CHU Y~U (~theo)
BOSg-CTCK
Cong ty Co phan Chung khoan Thien Vi~tTHUYtr MINH BAo cAo TAl CHINH RI~NGvao ngay 30 thang 9 nAm 2016 va cho ky k~ toan chin thang k6t th(Jccung ngAy
Ovoph6ng dU'QCI$p clio VI$<: gsamgiB Ir1 eea cae 1<\1san I<\i chlOOee th6 ehuyen nhlJQ'l1gdU'Q'CWn thi trvOng t<li ngay ket thOekY k~ loan tu'<7ngling v(1J cMnh I$ch gl(18gia Ir1 56sach va gia trj thV'CtA tren thi trvOng ~ingay ee goo djch gan nhAI nhllng khOngqua mOllhang tinh den ngay trlch I~p dl,l'phOngtheo hll¢ng dAn cUaThOngIII sO 146120141TT-BTC.
Gla trj tIli tnranglh(1p IY cUachling khOOndtIQ'Cxac dinh theo eac ca sO sau... GI9 lrt thl trII¢ng cea chling khoan n.em yet trim saGoo djch Chling khoan Ha N¢! va
saGia.Od(ChChling khoan Thanh ph6 H6 Chi Minh Itl g;a dOngaia t<l1 ngay gan nhalcO gl80 d(Chtlnh d~ ~ danh giBg.a lrt cluing khoan.
... £>61 v(1J cae chling khoan cUa cae cOng IV chll8 n.em yet Iren till trII¢ng chling khoanOOlrngda dang kY glao djch Wn til! tnrang gl80 djch cUa esc cOng tv dal chOngchl18n~ yel (UPCom) till giB trj th! tnrang dU'QCxac dinh la gia blnh quan lai ngay gan nhalce giao djch tlnh den ngay danh gla gla lrt chling khoan.
... Wi v(1J eh(tng khoan niem yet bt huy h* bi 61nhchi glao dlChh«k: bi ng(tng glao dichke ttl ngay gtao djch tIl(t sau trCt 61.gla chling khoan tIlV'CII! Itl gill trj 56 sach ~ingay~p sao cao Unhhlnh tal chlnh gan nMl
.. Dbi v(1J chling khOOnchl18 niem yet va chll8 dang kY goo djch till g.a chling khoan thl!CIe tren till trvOng Itl gl9 !rung binh cUa cae mire g2 goo djch thV'Cte theo baa gia cUaba (03) cOng tv chling khoan cO gl<lOdlCh t<l1 th(1J If~m san nhat v(1J th(1JIf~ danh gi3gi9 trj chling khoan.
.. Cac chling khoan kh6ng cO gill tIlam kMo ttl cae ngu6n Wn s!dllQ'Cdanh gia gia trjhClP15' dl,l'Btren VI$<: xem xel tlnh hlnh 1<\1chlnh va gia 0; 56 stich eUB16chlic pMI hanhI<Iingay danh gla gla trj ch(tng khoan
01,1pMng suy glam gia Iri cae khoan eIlo vay
Ot,l'phOngsuy g.am glt! tn cae khoan clio vay baa g6m: dt,J' phOngcu the va dl,l'ph6ng chung.Trongdo
... 01,1'pIl6ng cu th4\ Itl sO ti!n 411Q'Ctrlch lap 4e dvophong clio nhQong16n tIlat cO th6 xay radbi v(1J bing khoan cho Yaycu thl!.
... OvophOngchung 18sO tii\n 4U'QCtrlch I$p de duoph6ng clio nhQongt6n that cO the xay ranhlmg chlla X8cdinh dllQ'Ckhl trich I$p dt,l'ph6ng cu 1M.
COngtv thV'Chi~n trlch l$p dl,l'phOngchung va duophOngcu the cho cae khoan cho Yay theohll6'ng dan ~i ThOngtil 210 nhll sau:
01,1'phOngchung pMI trlch dllQCxac dlnh ~ 0.75% t6ng sh dll cae klloSn cho Yay ttlnhOm1 cSen nl16m4. tr\t cae khoan bl!n gtii
3.B D{J'ph6ng suy g/am gla tr; ral san til ehlnh
01,1ph6ng suy glam gl4 ITi cac tai san l1}j chfnh AFS vaHTM
cae tal san tal chlnh AFS va HTM dtIQ'Cxem xet kM nang suy giAm gl9 1rl~Ingay ~p baoc30 tinh hinh t3J chlnh neng gATe n~ <56.
3. T6M TAT CAC cHINH SACH ~ ToAN CHUY~U(tiep tneo)
8OSg-CTCK
Cong ty Co ph~nChung khoan ThienVi~tTHUYR MINH BAocAo TAl CHINH RIt:NGvaGngay 30 tMng 9 nam 2016 va clio kY ke toan chin tMng ket tIl6c ciJng ngay
25
COng ty khOng c6n quyen thu Mn ph~1 sinh tir cac~isan ~j chlnh; h$
COng ty chuyen giao quyen thu tJen pMt Sinh tir ~j san tai chfnh h$ (l6ng thai pMIsinh nghTa VI,I thanh toan g~n nhlliap tire loan b¢ 56 tilln thu cJlIQI;cho ~n thli ba thOngqua hO'p dOng chuyen goo. va
COng ty chuy~ g180 pMn IOn nii ro ~ k;ri Ich ~n ven tai san ho&C
COng ty khOng chuyen g180 hay 9JO' ~I toan bO nii ro ~ IQ'I fch g£n VOl~I san cJ6nhllng c5A chuy~n goo quyen tuAm soat tal san.
Khl COng ty chuy!n giao quyen thu tJen ph~1 sinh tir tat san ho<Ic di! ky hO'p d6ng chuyen giaoV(11 ~n thli ba nhU'ng van chlla chuyen goo pMn IOn mQi nii ro ~ k;ri fch gAn l.en v(1j ~i sanhoac chuyen giao quyen kM\m soat <!6i v(1j ~I san. tat san v.1n dllQ'C ghi nhan I~ ~isan cUaCOng ty. Trong tnrOng hQ'PcJ6. COng ty cOng ghl nhan m¢t khoan flQ' pMi IrA tl1O'ng Iiog. T~isan (l1IQ'Cchuyen giao ~ nO' ph~i IrA tllO'ng ling cJl1qCghi nhan It!n CO' sC ph~n snh quyAnv~ oghTa VI,I rna cOng ty gi()o~l.
Vi$<: tiep tI,Ietham gia 1M c6 hlnh thlic b30 tanh esc ~I san chuyen nhllQ'l\g sf! (llIQ'Cghl nhantheo 91<1tri nho hO'n gii'ra gl<l IrJghl s6 ban <SaucUa tai san va s6 ~ t6i (la 1M COng ty (llIQ'Cy!u diu phai thanh loan.
3.10 DAurvvao c6ng tycon
C~ khoan cJauIII vao c6ng ty con cJlIQ'C9111nhan theo phl1O'l19 pMp g.a g6c It!n bao cOO tAlchlnh nl!og gii'ra nien cJ6 cUa COng ty CO tire cJlIQ'Cchta tit k:ri nhuan sau thue eua c6ng tycon (!lIQ'Cghi oMn ta thu ~p ~n b30 cOO thu ohap loan ~n nl!ng gl\ta nl!n cJ6
0\1' phOng tOn that cae khoan (!~u III v~ cOng ty oon (!lIQ'C ~p nl!ng cho titng khoan cJau IIIc6 tbn that, va (!lIQ'C xem xl!t vao cu6t IcY ke loan cOng ty thl/C h~n !rIch ~p d\l' phOng caekhoan (!~u III v~o c6ng ty con neu khoan <SauIII bi IOn IhlIt do c6ng ty con bl 16. Tang hO$cgilim s6 dll ~i khoan dl,l' phOng (!lIQ'Ch(lch loan vao chi phi tai chlnh trong kyo
3.9 Ngt)ng ghl nhfn tai san tal chlnh
Tal san ~j chfnh (h* m¢t phAn cUa m~t nhOm ~j san tal chlnh tuoang III) dU'O'Cng(lng ghinhan khi;
Nh6m LoaI Tv" dU'. curh41 NQ'du ~u chuan 0%2 NQ'can chu y 5%3 NO'dll'Oi ~u chuAn 20%4 Ncnahinaa 50%5 NO'c6 kMmoo mAl v6n 100%
3. cAc cHiNH SACH ~ ToAN CHU Y~U (tJep theo)
3.8 DI' phOngsuy giam gia tr; tai An tal chlnh (tiAp theo)
DV pMng suy giam gia trj cae khOOnclio vay (bAp thea)
011 pMng cv th~ dl1qC trfch laP ~n rill ro tin dVng thuan cUa cac khoan cho yay theocac tY I~111'(1ngling vc1itirng nhOm nhll s~u:
BOSg-CTCK
Cong ty C6ph~nChling khoan ThienVi~tTHUYtr MINH BAo cAo TAl CHiNH RIt:.NGvao ng~y 30 tMng 9 nam 2016 va cho IcY kA loan chin tMng ket thOc cimg ngay
26
Nguyengl3 !Ai san cO crlllh baa gOm918mua vA nhCmgchi phi c6lien quan tn,rc ~p <11m vi~<Ilia tal san vi\o ~ dOngnhlTdl1 ~
cac chi phi mua ~. nang cAp vA <160 rOO! t3i san cO crlllh<lU'9Cghl tang nguyen gl8 cUa l2isan Ci\c chi phi baa trI. sira chiia <lU'9Chach toan vi\o baa cao thu nhap toan dl~n rieng giiiamendOkhl pMt sinh.
Khl tal san cO crIOhhrtu hlnh <llrQ'CMn hay thanh 'Y. esc khoan Iai h* 16pMt sinh do thanhIy tal san (Ia phlln chenh ~ glrta gill'a ti6n thu thulln bivi~ Mn tal san vOrigl[l tri cOnllilieua tal san) <llrQ'Chach toan vi\o baa ci\o thu nhap toan dien rieng glO'anilm <10
3.13 Til san ell djnh vo hlnh
Tai san cO <Jjnhv6 hlnh <l1I1;7Cghl nhan theo nguyen goatni <Ii gi3 tri hao man lOyke.
Nguy!01gla till san cO <Jjnhv6 hlnh baa gOm gla mua va nhCmg chi phi OO1i6nquan tn,rc bep<lenviec <Ilia tal san vi\o sli dUngnhlTdll kM\n
Ci\c chi phi nang cAp vA <J6o m(n tal siln cO <linhv6 hlnh <ll1QCghl tang nguy(mgla cUatal sanvA cae chi phi khac <lU'9Chach toi\n vi\o baa ci\o thu nh$p toi\n d~n neng gliia ni6n <l(l khlpMt sinh.
Khl tal siln cO crlllhvOhlnh <lU'9CMn hay thanh tV ci\c kho<inIai h<* 16pMt sinh do thanhIy tai san (iii phAnch6nh ~ giiia gl(ia ~n thu thutm bi~ Mn t3i san vOl g18tri cOnlalcua l2i san) <lU'9Chach toan vi\o bi\o ci\o thu nhap toi\n dl~n rieng glua nilln <1¢
Tit Iren s3U (6) thang <I~ndllO'i m(lt (1) nAmTit mOl(1) narn <lendllO'i hai (2) namTit hai (2) narn<lendl10riba (3) namTit ba (3) nam tro len
3.12 Talsan elldfnh hiiu hlnh
nil san cO <Jinhhrtu hlnh <lU'9Cth6 h~n theo nguyen gia tni <Iigi3 Irj hao mOnlOyke.
M(K; trlch dV phong
30%50%70%
100%
3.11 Cae"hoanphS; thu
Ci\c khoan phai thu dlrQ'Cghl nh&nban dAu theo gl3 g6c va luOndl1qc phan anh theo gia g6ctrong thOriglan tiep theo.
esc khoan ph!}1thu <ll1qcxem xet Iflch I$Pdll phOngnli ro theo tu61nl;7qua ~n cua khOannl;7ho~ theo ton thllt d" kl~n c6 the xay ra trong In1¢'ngh!;7p khoan nI;7 chua <lenhan thanhtoan nhllng to chCtc kinh te lam vi\o tinh ~ng pha san h<* <lang!am thu tue gial the; ngvOrinl;7mAt tich. be) tron. <langbj ci\c Ct1 quan pMp Iu&ttruy to. giam girt, xilt xli. <langthl Mnhan h* <Ischel Chi phi dll phoog pMt sinh<llrQ'Chach toan vi\oMo ci\o thu nh&ptoan di~nni!ng gliia noiln<10 triln kho3n mvc ·Chl phI quan IY doanh ngh~' trong kyo
M(tc trlch l&pd" ph6ng <J6j vCn eee khoan nq pruiJ thu qua han thanh toi\n theo hl1O'ngdAncUaTh6ng ILr sO 22812OO91TT-BTCdo eo Ta.chlnh ban hanh ngay 7!h3ng 12 nam 2009 nhl1sau
3. T6M TAT cAc CHiNH SACH K£ ToAN CHU Yt:U (ti~ theo)
BOSg-CTCK
Cong ty Co phan Ch(rng khoan Thien VietTHUYt:T MINH BAo cAo TAl CHINH RIt:NGvi\o ngi\y 30 thang 9 nlim 2016 vA cho ky ke toan chin tMng k~t tMe rung ng3y
21
cac khoan Yay alJ'Q'CpMt hAnh 00i GOng ty alJ'QCcOng be) va trinh bay theo 56 dlJ' gOc !<IithOi dillm kel thiJc kyo ke lOOn.
3.18 cae khoanphi' tra vI chi phi trich tnIOc
Cac kho3n phai 1m va etn phi trich tnrCc alJ'Q'Cghi nh~ clio 56 ti~ phei Ira uong IlJ'C'Ilg laili6n quan <!enhang h6a va djch VI,!aa nhe.n alJ'Q'CkhOng phI,! thuOc vae vi$<:COng ty aa nMnalJ'Q'chOaeon eea nM cung cAp hay cnoa
3.19 L9'iIchcuanhln ViM
3191 TrtlcAp nghT hw
NhAn vi6n GOng ty khl nghi hll\J 56 alJ'Q'Cnh~ irQ'cAp v6 hll\J hi sao h.em xa hOc thuOc SOLao a~ va ThlJ'C'll9 binh xa hQi. COng ty dOng gOp voo IrQ cap hll\J tTl nay bang vi$<:d6ngbao hillm xli hQi clio rOOi nhan vi6n ~ 18% IlJ'C'Ilg ca ban va phI,!cAp hang thang cUa hO.Ngoal Ia. GOng ty khOng phai c6 mOl nghTaVII noo khae v6 irQ' cAp nghl hlJ'Ucua nhan vian.ngoai nghTaVI,!a6ng ~n cho Sao hiem xa h¢I hang lhang.
3.17 caekhoanvay
Cae khoan ~n thu6 theo hqp aOng thu6 '"""t ~ng alJ'Q'Ch<Ic:h toan voo bOOc80 thu nh~ploan d~ ~ng glrta nllln ~ theo phlJ'C'll9 phap alJ'(mg !Mng dU'3 theo !hOi ~n cUa hQ"PaOng thu6
3.16 Chi phi tra tru6c
Chi phi tra tnrCc bao gOm cac chi phi tra tnrCc ngAn ~ h~c chi phi In! trlJ'OCdal han 1r6nboo cso Iinh hlnh tal chlnh ~ giita ni6n ao va alJ'Q'CpMn b6 trong khoong thOi glan 1mtrlJ'ac rua chi phi tlJ'C'Ilg (II1g va; cae IQi Ich lonh Ie alJ'Q'Ctao ra tit cac chi phi nay.
cae ~ chi phi sau aay alJ'Q'C~ tOOn vao chi phi 1m IIVOc ngan ~ va d3l ~n ~ pMn b6dfullir ba (3) ~ ba muoi sau (36) tMng vao bOOc80 thu ~ tean d~ n6nggiCtanIl!n dO:
.. ChI phi cAi !<1ovan phOng;
.. Chi phi thu6 van phOng; va
.. Chi phi vat dl,!ng van phOng.
3.15 Thue ral san
3nam6nam
2·5 nam3 nlim
1 - 5 nam2-3nam
NM aia. val ~ tnic:PhlJ'C'llg~n v~n taiThi~ bi van phOngTai san cO ajnh h!iu hlnh khacPh~n m~m tin hocTal san cO ajnh vO hlnh kMc
KMu hao va hao mOO tal san cO ainh h!iu hlnh va tal san cO ainh VO hlnh aU'Q'C!rIch theophU'cmg pMp kMu hao aU'Ong tMng trong suOt thai glall h!iu dung oee IInh rua cac tal sannrur sau:
3.14 Kh~uhaovahaomon
3. T6M TAT cAc cHINH SACH KE TOAN CHI.) V~U (tiep theo)
BOSg-CTCK
Cong ty ce ph~nChung khoan ThienVi~tTHUVU MINH sAo cAo TAl CHINH RI~Gvao ngay 30 tMng 9 nam 2016 va cho Icy k~ lOOnchin lhang kAt thUe rung ngay
28
Doanh Ihu hO<!tt1¢ng m6i go; dJ(mg kho8n
Khi c6 thl! xae dlnh dU'O'Ck~ qua hO'Pd60g mQt c8ch chat chan, doanh thu sa dl1O'Cghi nMnd"a vao mlic dOhoan thanh c6ng vl$C. Trong Ir\tCmg hQ'p khOng thl! xaC 4jnh dllQ'C kl!t quahQil dOng mOt each chat cI13n. doanh thu s8 chi dU'O'Cghi nMn a mltc c6 th6 thu hOI dltQ'ccua cae chi phi da dvO'C gh. nh~n
3. T6M TAT cAc CHINH SACH ~ ToAN CHI) YIOU (bl!p theo)
3.19 L9'i ich CUBnh'n vl'n (til!p theo)
3 19.2 Bao hi6m thAt nghlfp
Theo quy 4jnh h~n Mnh. C6ng ty ee nghia 11\1 (I6og b<io rnem tMt ngh~p VOlmec bang 1%Qu9 til!nkKmg. tl6n c6ng d6ng b30 Iu6m IMt ngho¢p cUe nhUng n9~ them gie b&o hi.!:mIMt ngh~p va trlch 1% ~n IlIO'Ilg, bht c6ng thang (I6og baa hi~ IMt ngh'~p etia Iimg ngllatlao d¢ng dl! dOng rung 1(Jcvao Qu9 sao h~ Th<il ngh~p.
3.20 cae nghi;p VIIbing nflOfl t;Cac nghi~p vv pMI sinh bAng cac dan VI b6n ~ khae va, dan vi tilln ~ kl! loan cua COng ty(VNO) dU'O'chl;lch toan theo tY g13 gl30 dtch cUa ngan hang thU'C70gml;li ~i ngay phSt sinhngh~p VI,I. T"i ngay 14t thllc kY kl! toano cae kho<in mvc tilln t~ ee g6c ngO$' t~ dU'O'Cdanhgia 1$. nhU' sau'
• cae kho6n mvc tai san dU'O'Cdanh 919 1$. s(r dl,lng tY gi3 mua ngO<!' 16eea ngan hangthllO'llg 1TI<!'1lO'1 COng ty thWng xuytn c6 gJaOdich-
• cse khoSn mvc IIQ' pM. tra dU'O'Cdanh g13 I"i sli dvng tY g13ban ngO$' 16 coa nganhBng thU'O'ng~ nai COng ty thllOng xuyM c6 goo dich.
Tat ca cac khoan ch6nh I6ch tY gia thllC tl! pMt SIOh!rong ky va ch6nh I~h do danh gia 1;;1156 dll tien I~ co g6c ngO;;li16 cu6i kY dltO'C hOlChloan vao baa cao thu nh$p toan dlen rienggiD'a nian dO
3.21 c6 phi~ quy
Cae c6ng cv vOnchu sa hClu dU'O'CGOng ty mua 1$. (cO prueu qu91dU'O'Cghl nh$n theo nguyangia va tri1vB<>v60 chu sa hClu. C6ng ty kh6ng ghl nMn esc kho<in lall(l6) khl mua. ban. phathanh ~ huy cae cOng cv vOn chu sO hCrucUa mlnh
3.22 Ghi nh~n dOllnh thu
Doanh thu dltQ'C ghi nh$n khi GOng ty c6 kh3 nling nMn dltQ'c cac lQ'i Ich k,nh tl! c6 thl! xac4jnh dU'O'CmOt each chac chan. Doanh thu dltO'C xac dlnh theo gia trj hQ'p Iy cua eac khoanda thu ~ sa thu dU'O'Csau khi ITirdi cae khoan ch~t kMu thU'C70gITI<!'. giam giil hang banva hang ban bi tni 1$. Cae cr~u ~ gh. nMn cv ~ sau day cQng pilei, dU'O'Cdap ling khi ghinh~ doanh thu
B05g-CTCK
Cong ty ce ph~n Chung khoan Thien VietTHUYR MINH BAo cAo TAl CHINH RIIONGvae ngay 30 tMng 9 nlim 2016 va cliokY ke toan chin thang ket th(Jc cimg ngay
29
Doanh thu ~lIQ'C ghi nMn khl quyen ~lIQ'C nh$n k~n thanh toan c6 tlrc cue COngty ~IIO'exae I$p. ngo~i tnt c6 tlrc nh$n bAngc6 phieuchi ~lIQ'C c$p nh$1va theo dOlsOllIO'ngcO phleun~m giCrmil khOng~l1Q'Cghi nh$n iiidoanh thu.
Doanh tnu cung cApdjch V(J kh6c
Khiee the xac <fJnh~tIQ'C kel qua hoopcS6ng m¢t c3ch cMc eMn. doanh thu s!~l1CCghl nMndva lIeWmoe ~Qhoan IMnh c6ng v+:Neu khOngth6 xac lfJllh atIQ'C ket qua hoP dOngmQt c3ch cMc chan. doanh thu s!chi ~l1CCghi nMn amll'c cO th6 thu hOo ~l1CCciJa cae chi phi da ~U'Q'Cghi nh$n
mu nh~p khac
Cae khoon thu nh$p kMc baa gOm cae k~n thu tit cac hoat aQng xay ra khOng thllongxuy~n, ngoal cae ~t ~Ongt;K> ra doanh thu, glKn eac khoan thu vII thanh Iy till san c6 <fJnh("TSCO'), nhl.M;mgban TSC£>,thu IM\nph~t khach hilng do vi pharn hoop~Ong; thu tien baohl6m ~lIQ'eb6i thl1Ong: thu ~1IQ'Ccac khoon nO' pha, mu aa xea sOtlnh lIilo ehl phi ky trl!Ctc;khoan nO'phai tra nay mat chu ~U'Q'Cghl tlIng thu nh$p; thu cae khOOnthue aU'Q'Cglam, ~1IQ'ehoan I~i;va cae khoan thu kMe ~l1Q'C ghi nMn la thu nMp kh8c theo quy <fJnhtal Chuan mileKe losn Vi~t Nam sb 14 - Doanh thu va thu nh$p khac
3.23 PhJJ'Olngphap tinh gii veSnchJinglt.hr»n tvdoanh ban ra
COngty ap dl,lngph~g pMp blnh quan g.a quyen di c5Qng00 tinh gl8 vOn chlrng khoan IIIdoanh vii phl1O'll9philp aich danh ~ tinh g~ vOn trai phi6u.
3.24 Thue thu nhiP doanh nghlfp
Thud thu nh~p h~n hIInh
Tal san thue thu nh$p va thue thu nh$p phsi n¢p cho ky hj~n hanh va cae ky trl!Ctc ~IIQ'CX8cajnh bang sOtilln dll ~n phai n9P~ ~U'Q'Cthu h6i tit CIJ quan thue, dlla irAn caemll'cIhue sual va cae lu$1thue cO hi~u IIlC~en ngay ket thue ky ke toano
Thue thu nh$p h$l hanh ~l1CCghl nh$n vilo kel qua thu nMp toan d~n riling glCl'anilln ~Qngo~l Ir(r I:rlI6'nghOOpthue thu nMp pMt sinh li6n quan ~6n mQtkhOOnml,leatlooeghi thllng
Clle ngh~p V(Jmua vII ban I~JchCmg kh06n
Ooanh thu ~lIQ'C ghi nh$n thee thCI IIfn ciJa hoP (!bog mua va ban I~Jchlrng khoAn theoph~g pMp ~ttOng tMng.
Thu nh~ptai
Doanh thu ~lIQ'C ghi nh$n khJIM\nlaJphat SIIlh~ co sa dOntich (cO tinh ~n IQ'1 tlrc ma Ealsan ~em ~i) tnt khi kh<i nang thu h6t IM\nJaJ kh6ng chk cMn.
c6IVc
3. T6MTAT cAc CHiNHSACH ~ ToAN CHUvtu (tieptheo)
3.22 Ghl nhin doanh thu (ti6p thea)
Thu nh~p tV kinh doanh chCmg khoon
Thu nh~p tit kinh doanh ch.mg khoAn~lIQ'C xac <fJnhdva tr~nmoe ch~nh I~h gia ban va glaliOn blnh quan cOachlrng khoan.
SOSg-CTCK
Cong ty cb phan Ch(J>ngkhoan Thien Vi~tTHUVeT MINH sAo cAo TAl CHINH RleNGveWngc\y 30 thang 9 nam 2016 w cho kY ke IOtInchin thang kel thOctUng ngc\y
30
3. T6M TATcAC CHiNHSACHKt ToAN CHUY~U(bep theo)
3.24 Thuethu nhlp doanhnghifp (b~p thea)
Thudtnunhlp h~ nenn (bep thea)
Cong ty chi (l1J0'Cbu trir cae tai san thue thu n~p h~n Mnh va thue thu nh$p h~n hanh pMItr.! khi C6ng ty c6 quyen hQ'ppMp (l1IQ'CbUtrir giO'alSi san thull thu nh~ h~n Mnh vO'i!hullthu n~p h~n Mnh pMi nOPva COng ty duo(!jnh thanh toan thull thu nh$p hien hanh pMi irAva tai san th~ !hu nMp h~n Mnh tr6n co sa !huAn.
Thud tnu n~p /loan IaJ
Thue !hu n~p hoAn ~ (l1IQ'Cxac (fonh cho cae kho3n cMnh I~ ~ th6'1 tal ngay k~t thOcIcY kll toan gilia CCI sa tlnh !hue thu n~p rua esc tal san va nQ'philo tr.! va g~ IrJghl 56 cUachung cho muc (lich lap baa cao t8J chlnh n~ng glO'anlen ~.
Thue thu nh$p hoan ~J phal tr.! (l1IQ'Cghi nh$n cho 1<\1ca cac khoan ch~nh ~h ~m Ih6'l ehluthue, ngo\ll trir thue thu nh~p hoan ", pMi tr.! pM! sinh Ilr ghi nh$n ban (lAu eua mOttal sanhay nQ'pMi tr.! Ilr m¢1gl30 dJChrna goo diChnay khOngc6 anh hlJCmg(len lorinhu~n ke toanho~c 10'1nhu$n tlnh thui! thu nh~p (hc$: III tlnh thue) ~i thOi (llAmpMt sinh glao dieh.
Till san thue thu nMp hoan lai cAn (l1IQ'Cgh, nh~n chol<\l ca cac ch~nh leeh tarn thai (l1J0'CkhAu trir, gilllrj (l1IQ'CkhAu trir chuyen sang cae 113m sau cUa cac kho3n III tlnh thue va esckhoan IJU (lai thue chtra sl} dl,lng. khl cMc chAn trong !liang IaJ si! c6 IQ'1 nhu~n tlnh Ihue (Iesl} dlmg nhClng~nh I~ !<1mth6'1 (l1IQ'CkhAu trir. cae khoan ill tlnh thue vII cIIe IJU (lai thuechlJa sl} dl,lngMy. ngoai trir tai san Ihue hoAn~ phllt slOhIlr ghi nh~n ban (lAu cUamOttaisan hc$: OQ' pMi tra Ilr mOt goaodlChrna graodlChoily khOngc6 anh huang «SenIQ'I nhu$nke tolln ~ IQ'i nhI$l tlnh !hue thu nh$p (~IO nnh !hue) tai IhOI(fohn ph8I SInhg130djch
GiA Irjghi 56 cUa tal san !hue thu n~p doanh ngh~ hoAn lai philo (luQ'Cxem xlit la' ~i ngayket thOcIcY kll lOOn rieng grlia nl6n ~ va phai giam gilllrj ghi 56 cUa tal san !hue Ihu nMpholln la' (Ian mlrc !lao (lam chic chAn c6 (lu IQ'i nhu$n tlnh Ihua cho phep IQ'i Ich eua mOtphAn h$ tOOnbQ taj san thue thu nh$p hoan la' (l1IQ'Csu. dl,lng.CIIe tai san thue thu nh$pdoanh ngh~p hoan lai chua gh' nh$n ItII6'c (lAy (l1IQ'Cxem xet lai ~I ngay ket thllc ky ke tocinIi~ng giO'ani~n (I¢ va (l1IQ'Cghi nhOnkhl chAc chAn c6 (lu IQ'i nhu~n tlnh thue (Ie c6 the svdvng cIIc tal san !hue !hu nh$p hoan lai ehlJa ghl nh$n oily.
Tai san thue thu nh~p hoan lal va !hue thu nMp hoan lai phill Ira (l1JQ'Cxlic (linh thea thuesuat duotlnh si! lip dUngcho ky ke tOOnma lSi san (l1IQ'Cthu hOihay nQ'pMi tr.! (l1IQ'Cthanhtocin.dlla lren cae mfrc thue suA! va I~t thue c6 ~u life tal ngay ket thOcky ke tOOn~nggill'a m~n (I¢ Thue thu n~ hoan lal (l1IQ'Cghl nh$n Vila kllt qua thu nh$p tOOnd~n nangglCrani~ (fQ ngoal trir trvOng hQ'Pthue Ihu nh$p phat sinh fi~ quan (I~ m¢t khoBn mvc(l1IQ'Cghi thang Vila v6n chu sa hrtu. trong trvOng hQpoily thue !hu nh$p hoAn"J cOng(l1IQ'Cghi nh$n trv'C rep ~ v6n chu sa hCtu C~ lSi san thue thu n~p hoan IaJ va thue Ihu nhaphoan lai pll3i tra (l1IQ'CbU trir khi C6ng ty c6 quyen hqp pMp (l1IQ'CbU trir glO'attu san thuethu nh~p h~n himh vai thue Ihu nh$p h~ Mnh pM! n¢p va cae lSi san thue thu nh.p hoanlai vtllhue thu nMp hoan lal pMi tr.! I~n quan tal thu~ Ihu nh$p doanh nghl$p (l1IQ'Cquan Iyb61ciJngmOtco quan thu~ (10. v6'I cUngm¢t (Ian VIchiu thu~ va C6ng ty dll (ljnh thanh tOOn!hue thu nMp h~n Mnh pM! tr.! va lSi san thu~ thu nh.p h~n Mnh lren CCI sa thulln.
Cong ty cb phan Ch(Fng khoan Thien Vi~t
THUY~ MINHBAo cAo TAlCHINHRI~NG B05g-CTCKv~ ngay 30 !hang 9 113m2016 va cho IcY k~ tOOnchin !hang ket thUcrung ng~
v~ v6n chu sO hCtu.trong trvOng hqp My. thu~ thu nh$p h$l Moh cOng (llIO'Cghi nh$ntrv'C Mp ~ v6n chu sa hCtu.
31
3.26 Phanchis 19'inhu'n
Lqi nhuan thuAn sau thuA thu nhap doanh ngho6pcO 1M611qcdua cho cae nha 6~u ttl saukhi 6l1Q'Cph~ duy$t t;lJ C* hop thllOng noenloan C6ng ty va sau khi "A trtch I$p cac quydOlph6ng theo £),I!u16COng ty va cae quy o.finhcUaphap luatV~Nam
3.27 Cac/(hoBnmllc kh6nll cO so drICae khoan mile khOngo.fllQ'Ctrlnh bay tr~n baa cao ta, ehinh ri~ng girts nl$n "6 nay IheoThOngttl 56 210J2014rrT·BTC ngay 30 thllng 12 nam 2014 vII ThOng 1\156 14612014rrT·BTC ngay6 thang 10 nam 2014 do B¢ Til, chlnh ban hanh la cae ktloan mile khOngcO 56 dll.
cac quy khae 611Q'Ctrlch ~p theo Nghl quy~1eea £)"i hOi60ng C660ng t;ll cuec hOpthll¢'ngni~n toan COng ty.
Quy dOltr() b6 sung v6n o.f',euIeQuy dOlphOngtal chlnh va r(II ro ngh~ VV
Cacquy
COngty stidvng k;rlnhuan sau thull hang nam "Ii trtch ~p esc quy theo quy o.fjnht;li ThOngtv56 146/2014rrT·BTC do B¢ Tai chinh ban haM ngay 6 thang 10 nIIm 2014 nhll sau:
M(Jc trich ~pIv1(11nhu~nsau thu4 M(Jc trich ~p t6;<1a
5% 10% v6n clil!u ~5% 10%v6n clil!u 1$
3. T6M TAT CAC CHINH SACH ~ TOAN CHU YEU (tiltp !heo)
3.25 V6n chu sO- hfN
V6ng6pcuBchuso-hfN
Vbn g6p tit phat hanh c6 ph~ 6l1O'Cgh, vao lAo khoan v6n cf.euIe theo m$nh gla.
L9'i nhu;n ch_ phln ph6i
Lqi nnuan ehuoaphan ph60bao gOm Iqo nhu~n 611tho,rch$l va chlla tho,rchl$n.
LQ'Inhuan chea Iho,rchi$n cUa ky kA toan III 56 cMnh I$Ch giCta16nggia Irj IAI,16"anh giB I<licua cac ta, san lal ehlnh ghi nh~n thOngqua tai116h* tai san tai chinh khae tlnh vao eao caoIAi 10cUaSao cao thu nh~p loan d~n ~ gi(ia n.en<'¢ thu~ danh mvc tai san tai ehinh cUaCOngty ch(l'ng kIloan
Lqi nhu~n "A !ho,rch$1 cUa kY kl! to3n ta 56 chenh I$Ch giOa t6ng doanh thu thu nhap Wit6ng cae kIloan ch, phi tinh vao sao cao thu nh$p toan cfr$n rieng gi(ia n.en o.f¢ cUaCOng tyngoal cae ktloan tai. 16 do 6<inhgia lao lAo san ta, chfnh "a "lIO'C gh, n~n v60 IQ'i nhu~n chllatho,rchi$n.
B05g-CTCK
Cong ty C6 ph~n Chung khoan Thien VietTHUYtr MINH BAo cAo TAl CHINH RI£NGv60 ngay 30 tMng 9 nIIm 2016 va cho kY kll toan chin tMng klrt!hOc cUng ngay
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4, UlIlO Tt) esc TAl SAN TAl CH[NH (~ theo)
4,3, cs tIic, ti~n /al phat sinh tti tal san tii chinh FVTPL, HTM, esc khoan cho vay va phalthu
Kynay Kylru&cVND VND
T(1tai san tal chlnh FVTPl 3,740,168,710 5,633,341,400T(1tai san tal chlnh HTM 10,766,211,393 4,268,502,795T(1cec kho3n cno yay va ph3i thu 2,318,710,800 1,439,341,154
16,825,090,903 11,341,185,349
4,4, Doanh thu ngoid thu nh~p cac tili san tai chlnh
KytrllOcKynay (IrInh bay /ili)
VND VND
Doanh thu nghi~p VII mOigim chCtngkhoan 2,462,108,485 2,175,886,165Doanh thu Itt van 2,674,075,000 35,052,759,990Doanh thu Itru kY ch(tng khoan 96,953.898 88,784,162Doanh thu hoat dOngkinh doanh khac 34,424.370
5,233,137,383 37,351,854,687
5. DOANH THU HO~T oQNG TAl CHiNH
Kylru&cKynay (IrInh bay lal)
VND VND
Ch€mhI~ tY gia h6i6oai 20,055 37,281,735Doanh thu lai tien glii khOngky nan 559,054.103 578,802,426
559,074,158 616,084,161
6. CHI PHI HO~T £lONG CUNG cAP D!CH 'IV
Kytru&cKynay (trlnh bay /ill)
VND VND
Chi phI mOi916'1 chling khoan 2,678,246.060 2,484,369.036Chi phi boat dOnghi' van tai chlnh 1,372,408,602 9,235.511.607Chi phi hru ky ch(tng khoan 96,496,150
4,147,150,812 11,719,880,843
B05g-CTCK
Cong ty cs ph~n ChLFngkhoan Thien Vi~tTHUYIOTMINH BAo cAO TAl CHiNH RIt:.NG(tiep theo)vao ng~y 30 thang 9 nam 2016 va cho ky ke toan chin thang ket thue ciJngng~y
35
Thue thu nh$p doanh nghil~phien hanh pMI tra dl1Q'CxlIc "lnh dV'a Iren tnu nh$p cruu !hu~cUanarn hi~n ~I. Thu nh$p chiu !hue khac 1Ia; thu nh$pdl1Q'Cba<! clio Irong bao clio thu nh$ptoan di~n rieng gieranien dOIII thu nh$p chju thue khOngbao gcm cae khoan rnuc thu nh$pchiu thue hay chi phi "11Q'C khau bV cho muc dfch Unh!hue Irong cac nam khaeva cOngkhOngbao gOmcac khoan rnuc khOngphili chiu thue hay khOng"l1Q'Ckh~u bV cho muc "fch Unh!hue, Thue thu n~p doanh ngh~ hien hanh phili tra cUaCOng ty dlrQ'Clinh tneo thue suatda ban hBn.hden ngay k~t th(Jcky ke toan,
Cac bao clio thue cUaCOng ty se chiu SV'k~ IracUaco quan !hue, Do vi~ ap dvng lu$t vacac quy djnh ve !hue <!6iva; cac Io"i nghj~ vv khac nhau c6 the t111Q'Cgiai !hlch theo nhieucach khac nhau, sO !hue "l1Q'CIrlnh bay lren bao clio tai chlnh co the se bi !hay dOltheo quyet"inh cuOicung cua 00 quan !hue,
7. CHI PHi TAJCHiNH
Ky inrocKy nily (trinh blIy I~i)VND VND
Chenh IectlIO tY gia h6i Gooi 308,419
8. CHI PHi QUAN l Y
Kylru&cKynily (trlnh blIY'{li)VND VND
lU'O'ngva cac chi phi fien quan 2.484,743,051 2.257.483,175Chi phi dich vv mua ngoai 635,846,564 507,100,982Chi phi !hue van phcng 331,255,003 299,012,907Chi phi kh~u hao TSC£) 138,327,603 88,218,264Chi phi c6nl cu, dvn9 cu 109,704,273 65,581,507Chi phi thu ,phi va I~ phi 45,938,234 35,628,960Chi phi khac
3,745,814,728 3,253,025.795
9. THU~ THU NH~P DOANH NGHI~P
S05g-CTCK
Cong ty C6 phftn Chung khoan Thien Vi~t
THuvh MINH sAo cAo TAl CHINH RI£cNG(tiep !heo)vao ngay 30 thang 9 nAm2016 va cho ky ke roan chin !hang k~ !huc cUngngay
______ - 332,671,538
332,671.538
36
371,465,600
2,508,618.706 _
2,880,084,306
Tal san thu6TNON hOlln ,,1011 ph6ng giam gisch(rng khoan dautLf 371,465,600011 phong pMi!hu khO60i 2,508,618.706
2,880,084,306
Chi phi thu6 TNON h03n 1,1
Anh hU¢ng dIm oeo eae tnu8ao cao tinh hlnh t<li chTnh,.;eng nh~p toen dien riflng56 ao cuOi kY 56 dlJ'l1AukY Ky nay Ky tnI&c
VND VND -'V.:..:N.:::D ..:..VN:..:;D:;,
KytrvUcKynay (trlnh bay 1,1)
VND VND
49,846,423,274 97,.203,154,811
0 20,821,2870 20,821,287
(11,433,240.oo0) (14.050,504,576)
(1.512,143.355)
(27.523,421)
(11.433.240,000) (12,510.837.800)
38,413,183,274 83,173,471.5227,682,636,655 18,298,163,7359.832,205,763 9,847.857,346
(13,271.335.308) (17.078,436.772)4,243,507,110 11,067,584,309
LQ'i nhu~n thuin tnPOc thu~Cac di!u chinh ting/(gllim) IqI nhu,n theo ke toan
cac khoan dieu chinh ting- Chi phi khOngI1UVC khAu tnr
Cac khoan cfIeuchinh giam- Hoon nhap chi phTdV pMng khOngduvc khAutriI
- Thud tTnhtrf1nIIIch(mh I~h tj g~ hOil10tlichvathvch~n
- Thunh~p tvc6 t(Jc
Thu nh~p chlu thu6 l.PC7c tinh(ky nay: 20%, kY wac: 22%)Chi phi thu6 TNON phal tri l.PC7c tinhThue TNON phai tea 6Au kyThue TNON 6a tea trong kYThu6 TNON phil tri cu61 ky (Thuyet minh 56 24)
9,2 Thus tnu nh~p doanh nghlfp hoan I,i
9, THUt: THU NH~P OOANH NGHI~P (tiep thea)
9,1 Thus thu nh~p doanh nghi~p hifn hanh
Sang trc'7c tinh moe !hue !hu nh~p doanh nghi~p hi~n Mnh cea cOng ty 61J'(;1ctrlnh bay dllOi6ay:
B05g-CTCK
Cong ty cs ph~n ChLYngkhoan Thien Vi~tTHUYtT MINH sAo cAo TAl CHINH RI~NG (trepmeo)vao ngay 30 !hang 9 narn 2016 va cho ky k~ toan chin !hang ket !huc ciJngngay
37
cs phi6u niem y6t 307,3n,441,324 270,111,043,509 284,520,905,010 260,133.257,466FPT 30,529.667,359 30.529,667 359 34.466,556,399 34,466.556,399REE 29 219,822.922 27,224748.000 29.219.822,922 27.619,326,000FCN 24.274.794.676 23,364.432,000 19,651.068.880 18,527,076,000TRC 15.366.808.000 9,114.727.000 15.366,808.000 7,980,276,000VSC 11.451,929,271 11,457,929,271 11,808,240,196 11,808,240,196LOG 13,905,542,653 8,812,800,000 12,616,537,053 11,114,988,300ves 13,268,117,725 13,268,117,725 111,725 117,725CEO 11,072,441,735 9,306,000,000 7,641,395,804 7,641,395,803OHG 9,045,785,436 9,045,785,436 21.239,963,080 16,954,108,500c6ph.eu kMe 149,236.531,547 127,986,836,718 132,510.394,951 124,021,172,543COphi~u chillinlem yet 21.841,147.348 5,570,563,640 21,841,147,348 9,137,584,700SHG 21.829.306.858 5.567.n2.000 21.829.306.858 9.134.800,000cs ph.eu khac 11.840.490 2,791,640 11.840.490 2,784,700
329,218,588,672 275,681,607,149 306,362,052,358 269,270,842,166
56 dll cud! k'1 56 dll asu kyGiS trighi 50 Gil) tn hQp fY GiS ttj ghl 56 Gis tri hQP19
_____ ~__N~D VND ----,V..;_N=.D VND
12. esc LO~I TAl SAN Toll CHfNH
12.1 Talsan tal chfnh ghl nh;n thOng qua (11/16 (FVTPL)
230,155,645 5,234,941,651,200
199,555,485 3,027,905,562,200199.555.485 3.027.905,562,200
2,207,036,089.000344,540,069,000
1.862,496,020,000
30,600,16012.840.16017.760,000
a CtiaCOng tv- c6 phi6u- Trai phi6u
b. cea nM (lAu lit- ce phl~u
Giii tf1gl80 dJChthl,l'Ch~n
trong icy(VND)
11. GIA TRI KH61 LU'Q'NGGlAO DICH THIfC HII~NTRONG KY
KMilU!;1rlggl80 dJChIhI,l'Ch~n
trong /t:j(c1on Vi)
35.319.586,48835,319,586,4889,318,374,2n
133,553.9039244,820,374
nlln m~!tqiqu9Toen goii ngan hang cho hoq!d¢ng CTCK
s6 dll asu kyVND
56 dll cu6; /t:jVND
10. TIEN vA cAc KHoAN TIIO'NG f)IIO'NG nEN
B05g-CTCK
Cong ty Co ph~n Ch(l'ng khoan Thien Vi~tTHUVI:T MINH sAo cAo TAl CHfNH Rl~G (b~p thea)vao ngay 30 !hang 9 n:!m 2016 va cho kY k~roan chIn thang k~ thoc cimg ngay
38
SOdvcu6ikY SO dtUJaukyGia trighi 56 Gia trihW IY Gill trighi s6 Gill uihW Iy
VND VND VND VNDCho YayhO<lt"¢ng ky quy 74.656.895,907 74,656.895,907 41,626,116,313 41,626.116,313Cho yay neat"6ng lingtnJ<7c tien bancUskMchMng 6,607,181,113 6.607.181.113 1,536,236,401 1,536,236,401
81,264,077,020 81,264,077,020 43,162,352,714 43,162,352,714
12,4 Cae tai san til; ehfnh 51n sang ~ ban (AFS)
SOdvcu6ikY SOdvcf4ukYGill trighi 56 GJ8 tri hr;1p Ii Gill tti ghi 56 Gill trihflP 19
VND VND VND VNDCO ph~u chU'sniem yet
- NHTM CPTIenPhong 36,408,000.000 36.408,000,000
- CTCPDlch Vu Oi£ll)ngTrvetuyen 9,058,258.872 9,058,258,872 9,058,258,872 9.058,258,872
- CTCPVi~ntMngTInh
3,000,000,000 1,311,520,000van 3,000,000,000 1,311,520,000
48,486,258,872 48,777,778,872 12,058,258,872 10,369,778,872
12,3 cae kh08n eho yay
TIen giti cO kYh<lntal NH BIDV 714,900,000,000 714,900,000,000 230,900,000,000 230,900,000,000
£lay Iii eac khoan tien gli! c6ky han ~i ngan Mng Mng VND ce kY han goc ti112 !Mng "1m13 thang va htKtngla.i sulit til' 6.20%lnllm "en 7.oo%lnam (3111212015:ky nan g6c 13 tMngva hU'c7ngIlil suat til' 6,2%1nllm"en 6,5%1nam),Bao g6m trong "61t1eac khcxin tien gUI ky nan c6 gia trj 616,500 trieu "6ng "U'Q'csit dlmg latai san "am bao eho cac khcxinyay cUS COngty!<li ngay 30 tMng 9 nam 2016 (3111212015:58,400 tri~u ,,6ng).
so dv cu6i kY SO dv"Au kYGia trighi 56 Gia tri hr;1p IY Gill trighi s6 Gill trihw Ii
___ ___:V,:.:_:'N:!:_D VND _:.:VN:.:,:D::,. VND
12, CAC LO~I TAl sAN TAl CHiNH (tieptheo)
12,2 cae khoim.rau tU'n6mgij;~n ngtw cfaoh~n (HTM)
B05g-CTCK
Cong ty ce ph~n Chfrng khoan Thien Vi$tTHUytT MINH BAo cAo TAl CHINH RIt:NG (~p theo)vao ngay 30 thang 9 narn 2016 va cho ky ke toan chin tMng ket thue cUngngay
38,nS,G90,192
37,091,210.192
1.688,480,000
39
37,266,397,815463,654,423
1,688,480,000
311,418,532,238
Cac khoan dau tlf kinh doanh Chirngkhoancae khoan cho yay va phlii tnuCaetai san tai chlnh san sang 6~ MIl
se dlJ' cu6i leY 56 av <fclu kY___ ___;VN~D ___;V:..:.:'N=.'D
B05g·CTCK
12,5 0",phOng suy giftm filii ttl tal san tas chInh
Cong ty Co ph~n Ch(1ngkhoan Thien VietTHUYE"r M1NHBAo cso TAl CHINH RH:NG (~theo)vao ngay 30 thang 9 n.llm2016 va cho ky ke to8n chIn tMng k~t th(lc eong ngay
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7.038.462411.225,032
144,795,600100,464,214
165,965,218
150,538.462599,349.759123.999,997140,458,68075,732,85572,392,850
186, 765,3n
56 dv eu6i kY s6 dir c1!Juky________ _..:V.:..:N:;:.D __:V.:..:N~D
42
TqmlrngChi phi tr.i tJu60c n~n ban
- cae khoan phi ho?! dCngsan HNX- Tien Ihu" vlJn ph6ng- Phlbaohmm- esc khoan phThO?I ~ng san HOSE- Phi djch "II khac
15, TAl SANNGANH~N KHAc
Tarn(l'ng eho ngllCli ban la khoan nan COng ty thanh loan tnr6'c cho ngllO'l ban 6~muaeh(l'ngchi qu9 f)Au Ilr TlInglnlC7ng TVAM,
20,686.820.000120.667,500 120.667,500696,916,986 ...:.2:::2::::.5.,;::3::::80:::.,5:::3::;:,4
21.504,404,486 346,048,034--=:.;.;.;;:;;;.;.
56 dv cut» kY 56 dv c1tw kY________ __:V~N~D __:V~N~D
24,095,693,056 4,620,335,000293.392.500
24,095.693,056 __ --=4:.c:.3~2;::;6.,;::9::42::!:,5:::0:::,024,284,999,056 6.661,951,000
56 dv cut» ky 56 dv c1!Juky________ ~V~N~D ~V.~ND~
189,306,000 2,041,616,000189.3C6.000 2,041,616.000
BOSg-CTCK
Tarn ling cho ngU'Oi banPMi thu khoan CQC thu~ vlln phOngcac khoan phai thu kMe
14, cAc KHoAN PHAITHUKHAc
Cac khoan pMi thu thanh loan bi! trit T+2- c6 phil:u n;em y61- Trai phil:u n;em ySt
Cae khoan phai thu va dll thu cO nrc. nan Iai cacItII san tai ehlnh
- c6 toe- LID dVlhu
13, cAc KHOANPHAITHU
Cong ty Coph~nCh(rngkhoan ThienVi~tTHUYtr MINHBAo cAo TAl CHINHRI~NG (Ii~p theo)vao ngay 30 thang 9 ",11m2016 va cho kyk~ toan chin thang kel thue cling ngay
43
Nguy~ gia TSCEl hiiu hlnh cuOi ky 6a khau hao het nhl1ng van con Slr dl,mg trong kY Itl13.904.396,792 66ng (ky tn.tCtc: 13,904,396,792 d6ng),
Cong ty ce phftn Chung khoan Thien Viet
THUYt:T MINH sAo CAD TAl CHINH RltNG (tiilp theo) B05g-CTCKvao ngay 30 thang 9 nam 2016 va cho kY ke toan chin !hang kilt !hue cUngngay
16, TAl SAN cO El!NHHlrU HiNH
Nha ctia. v~t May m6c Ibidt bi Phuong ti~n TSCf) hflu T6ngC¢ng/dAntroc ~nt8i hinh kMc
VND VND VND VND VND
Nguyen giaNgay 1 thang 1 nam 2016 1,491.567.770 16.889.326.690 641.122,500 202,596,880 19,224,613,840Mua trong ky 49,259,200 853,340,000 902,599,200X6a 56 (2,070,851,005) (2,070.851,005)Ngay 30 thang 9 nam 2016 1,491,567,770 14,867.734,885 1.494,462,500 202,596,880 18,056,362,035
Haomen lOy k4Ngay 1 thflng 1 nsm 2016 1,467,749.283 12,831,010,909 641,122.500 183,718,379 15,123,601,071Khau hao trong ky 23,818,487 709.991,732 65,975,822 18,878,501 818,664.542X6a 56 (2.070.851.005) (2,070,851,005)Ngay 30 thang 9 narn 2016 1,491,567,770 11,470.151,636 707.098,322 202,596,880 13,871,414,608
Giil trj con I~lNgay 1 thang 1 narn 2016 23,818,487 4.058,315,781 18.878,501 4.101,012,769Ngay 30 thang 9 nlim 2016 3,397,583,249 787,364,178 4,184,947,427
44
18, CHI PHi TRA TROOC ON H~N
SO au CIIOikY SO dtJ dAu I<yVND VND
Chi phi tra lI'l1Ocmua thitlolbj tin hQC 854.147.389 518.909.084Chi phi tra tnr6'c mua cOngCI,I. dl,lngCI,I 240,769.127 189.613.509
1,094,916,516 708,522,593
19, TAl sANTHUE THU NH~ HoAN 41
SO duC116i kY s6 dtJdAukyVND VND
01,1'phOnggiam gia chu-ngkhoan cau til' (7huyet 371.465.600 371.465,600minh sO 9.2)DIl phong pM! thu khOdOi (Thuydt minh sO 9,2) 2.508,618.706 2.175.947,168
2,880,084,306 2,547,412,768
Nguyen gia TSC£l v6 hlnh cuOi ky dl! hao mOnMt nhU'tlg van cen sUodl,lng trong ky la5.247,650.194 dOng(k)' tnrac: 5,247.650,194 dOng)
17, TAl SAN co DINH va HiNH
TaisanPhAnm~m v(J hinh khac TOngc¢ng
VND VND VND
Nguyen g!aNgay 1 thang 1 nam 2016 4,454,700,795 2,301,546,400 6,756.247.194Muamai 5.297,029,115 5.297,029,115Ngay 30 thang 9 nam 2016 9,751,729,910 2,301,546,400 12,053,276,310
Hao men lOy k~Ngay 1 thang 1 narn 2016 4.242,119.963 1,731.998.938 5.974,118.901Hao men trang ky 151.604.060 151.604,060 151.604.060Ngay 30 thang 9 nam 2016 4,725,066,397 2,167,339,208 6,892,405,605
Gi<itri cen I~i
Ngay 1 tMng 1 nam 2016 212.580.832 569,547.462 782,128.294
Ngay 30 thang 9 narn 2016 5,026,663,513 134,207,192 5,160,870,705
B05g-CTCK
Cong ty ce phftn ChLPngkhoan ThiemVi~t
THUYtT MINH BAa cAo TAl CHINH RltNG (titloptheo)vao ngay 30 thang 9 narn 2016 va cho kY k~ loan chin thang k~t thuc cung ngay
45
56 dll cu6ikY 56 dv d~UkyVND VND
Tien nQpban dau 3,599,085,877 3,066,824,109TIlm n¢p b6 sung 101,638,937 332,391,535
3,700,724,814 3,399,215,644
21, PHAl TRA HO~T OONG GIAO O!CH CHI1NG KHOAN
56 au cu6ikY s6 dvcmu kyVND VND
PMi tea Sa Giao dich Chling khoan 418.883,551 117,642,150PMi tea Trung tam LU'ukY Chling khoan 42.732.314 45,158,221
461,615,865 162,800.371
22, PHAl TRA NGU'CnBAN
56 dv cu6iky 56 dv daU kyVND VND
Phai tea mua eac tIli san tIli chinh 5.488,964,800 809,900,000PMi tea chi phi bilo tri phan m~m 1.263,658,010Phil! tea kMc 433.066.150 243,640,169
5,922,030,950 2,317,198.179
Theo Quyel c1jnhs6 57/Q9.VSO ngay 28 !hang 5 nam 2012 cea TOngGiarn dOcTrung tamLU'uky Chling khoanVi~t Nam, Quyetc1jnhs6 87J2oo71OO-BTCngay 22 thang 10 narn 2007clia B¢ tnWng B¢ Tiii chlnh ve v$: ban hanh Quy che dang ky, lU'uky, biJ trit va !hanh toanchling khoan va ThOnghi sO 43J20101TT-BTCngay 25 !hang 3 nam 2010 ve vi~c stra dOi,b6 sung Quy che dang che dang kY, IU'UkY, bu trit va !hanh toan chling khoan, QuyAI c1jnhs6 27/Q9.VSO ngay 13 !hang 03 narn 2015 va Quyet OinhsO 451QE)..VSDngay 22 !hang 05nam 2014 va v$: ban Mnh Quy che quan Iy va slr dvng Quy H6 trQ' !hanh toan Clla T6ngGiam dOcTrung tam LU'UkY ChaingkhoanV~tNam, C6ng ty phai kyquy mQtkhoan tien bandau la 120 trieu dbng tqi Trung tam LU'UkY Chling khoan vfJ Mng nam phili d6ng b6 sung0,01% t6ng gia trj chling khoan mOigiCriella nllm tnKtc nhLl'Tlgkh6ng qua 2,5 tY VND/nam,
BiendQngtien nQpQuy h6 IrQ' thanh toan trong kY nhU'sau:
20, TI~N NQPQUY HO TR<;7 THANH TOAN
TIen nQpquy h6 IrQ' !hanh toan philn anh cac khoan ti~n ky quy ~i Trung tam LU'uky Chlingkhoan Vi~t Nam,
B05g·CTCK
Cong ty ce phfln Chung khoan ThiemVi~tTHUYET MINH BAo cAo TAl CHINH RltNG (tiep theo)vao ngay 30 tMng 9 narn 2016 vfJ cho kY ke toan chin !hang ket thuc cung ngay
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Phsi tra cO tite cho cO aOng~ Ic;7i nhu~n chothanh vien g6p vOnclia CTCK 1,318,412,375 1,138,934,575Phs] tra hOgOc, Illi Wi ph16uva cOllie cho Tochlic pM! hanhcac khoan pMi !Ta,pMi nc)pkhac 15,359,301 115,359,301
1,333,771,676 1,254,293,876
27, Qui( KHEN THl1CmG, PHUC u;n
56dvcu&kY s6 dvaiw kyVND VND
so dll aau kY 11,881,898,816 8,775,411,817Trleh trong kY (Thuy4t minh 56 2a3) 4,553,176,520 3,950,286,999Sli' dvng trong ky (843,800,000)
s6 dU'cu6i ky 16,435,075,336 11.881,898,816
28, V6N CHU so H(fU
28,1 Von chu sOohfNChi !j~! 56 hrt;mg cO phan cua COngty nhll sau:
56 dv cu6i kY 56 dv (isu kYfkmvi f)cm vi
SO hrQ'ngcO pMn aU'Q'Cphep phat Mnh 52,000,506 47,643,888cd phl6u thU(mg 52,000,506 47,643,888
s6 IlIQ'ngcO phllinall phat Mnh va Ihanh toanaayau 52,000,506 47,643.888C~phi4u thU(mg 52,000,506 47,643,888
se IlIQ'ngcO phan mua l~i(cO phi~u quy) 4,070,750 4,300,000cephi~u thvCmg 4,070,750 4,300,000
56 IlIO'n9cO phan aang 1110Mnh 47,929,756 43,343,888c6 ph;~u thVt'lng 47,929,756 43,343,888
47
26, cAc KHoAN PHAJTRA, PHAI NQP NGAN H~N KHAc
513,821,336 4;.:2.:.::,6.:.33;;:"O;;.;:33~
42,633,033513,821,336Lai dl,l'b'3 cho cac hc;rpabng yayPhal tra chi phi djch v1,I chuyen mOn
56 dv cu61kY s!J aoa~u ky____ _:~.:..:N::.D ....:.~....:.N=_D
25, CHI PHI PHAJTRA
S05g-CTCK
Cong ty Co ph€ln Chung khoan ThiemVi$tTHUY8 MINH sAo cAo TAl CHiNH RltNG (ti~ theo)vao ngay 30 thang 9 narn 2015 va cho kyo chin thang k~t thue eung ngay
48
28, V6N CHOSa Hlru (ti~p theo)
28,2 L¢ nhu;n chva phfin phol
s6 cJvcuOiI<y s6 ou c1~uI<YVND VND
lQ'i nhu$n <!a thl,PChi~n chU'apMn ph61 55,717,850,047 92,178,157,948
28,3 rtnn hinh phfin phol thu nh;p cho cd dong h~c cac thanh vien gOp von
slJ cJvcuOikY s6 cJvc1~uI<YVND VND
Lai da thl,tC hi$n chU'apMn phOikY Il'11CIc 92,178,157.948 83,830,147,596 Ulal ";11 thl,tC hi$n trong kY/n<!!m 42.163,786,619 91,063,530.391CO'sa iQ'inhu$ng,hfln phoi cho c6 <10ngho~ cac 134.341,944,567
.. \174,893.677.987 ;'th~nh vlen gOpv n
~*CHUISO!rIchcac quy tillqi nhu$n- Quykhen /hu(mg, ph(J(; k;1i (ThU}ldt minh56 27) (4,553,176.520) (3,950,286,999) \~~- Quy cJvITCr t1iduI~ (4,553,176,520)- Quy cJvphdng lal chlnh (4,553,176,520)
~So lai pMn phOicho c6 dOng!fong ky/nilm (74.070.918.000) (69,658,880,000)Tong thu nh~p chlril phin ph6i cho cO dong 55,717,850,047 92,178,157,948
29, THuvtr MINHVE cAc TAl KHoAN LO~I 0
29.1, NV khe) dOl da xu-Ij
s6 cJvcua; I<Y slJ cJut1~uI<yVND VND
Khoan cho Yayh6 Irq thanh loan 21.474.230.387 21,474,230,387Tarn (tng tien ban chLm~khoan 22,628,366,087 22,628,366.087Phai thu hoat dQnghI v 973,316.000 973,316,000PMi thu c6 tile 1,114.000,000 1.114,000,000
46,189,912.474 46,189,912,474
29,2, NgO{l; ~ ese IO{II
slJ du cu6; kY s6 du t1~UkyVND VND
USD 374,902,731 15,.262,056,961
29,3, Co ph/au dang ILN hanh
SOdvcuoiky s6 du c1~ukyc6phidu c6phltw
cs phi~u dang h,u hanh eea COngtv 47,929,756 43,343,888
B05g-CTCK
Cong ty Co phan Ch(fng khoan Thien Vi~tTHUYET MINH BAo cAo TAl CHINH RIt:NG (~p theo)vao ngay 30 thang 9 "am 2015 va cho kY chin !Mng ket thUecOngngay
49
29,6 Till san till chlnh da tou kj 411VSD va chva glao dich cua C6ng ty
56dll cuo; IcY 56 dlldeukyVND VND
Tai san lai chinh d1l IIJUky Iqi VSO va chlTagoo22,430,000 3,380,000djch, b,r do chuyen nhll'Q'ng
29,7 Ta; san till chlnh chua tou kj ~; VSD cua COng ty
56 au cuo; IcY So dlldeukyVND VND
Co phieu 54,708,700,000 9,198,700,000
29,8 Tal san till ch;nh dUVChll'img quyhl cua C6ng ty
56 dlJ cuO; IcY s6 dlldeukyVND VND
Co phil!u 1,050,010,000
Tai san tili chlnh cherthanh loan
148,701,630,000 141,313,230,000
50.400,000 661,600,000
148,752,030,000 141,974,830,000
Tai san tili chlnh giao djch b,r do chuyl!n nhlTc;mg
56 dlJ cu61IcY So dlJ deu IcY_____ ~VN~D~ ~VN~D~
29,5 Till san till chinh nlflm yilt/dang I<j giao djch cua C6ng ty
4,070,7'0 4..;.:,3.;.;0;.;0~,o;.;0.;.;0C6 phi~uqu9
56 dlJ cuol I<y s6 air lieu I<y___ .:::c6~p~h::.:i6:::.u .:::C6:..!p~h::.:l6:::.u
29,4, cil phl~u quy
29, THUYIIT MINH vE cAc TAl KHOAN LO~ 0 (til!p theo)
B05g-CTCK
Cong ty ce phan ChLrng khoan Thien Vi~t
THUYtT MINH sAo cAo TAl CHINH RltNG (tiep theo)vao ngay 30 Ihang 9 nllm 2015 va cho ky chIn thang ~ thuc ciJngngay
50
so ao cu61kY 56 dvdau kYc6phiAu C6philJu
Tai san tai chlnh da lvu ky t{li VSD va chva giao199,454 1,492,340dich, til do chuyen nhU'Q'ng
29,11 nl san talchinh chtJI ve cua nha tMu tu
56 dv cu6i ICY SO ao c1aukYc6phieu cdphillu
co phil!u 6,.848,830 524,380
29,12 tu« gUi cua nha c1autil'
56 au cu6i kY SO dv c1/lUkyVND VND
Tien glii cUaNha d/lU lITve giao djch chling 184.443.536.788 71.799.002.094khoan theo phU'O'llgthCteCTCK quan lyTi(mgUi cUaNM dAu lIT trong nU'(]c
v~ glao djch chUng khoan Iheo phuang th(lc 183.822,309.207 71.721.989,910CTCKquanly
- Ti~ngUi cUaNhAdAu tunU'(]cngoa;v~giao d;ChchUng kho8n tbeo phuung tnoc 621.227.581 77.012.184CTCKquanlyTien glii bu trit va thanh toan giao dich chCtng 152,740.805 7.952.929khoan cea Nha dau lIT
Ti~ngUi bu In;, va thanh toen giaodjch chUng khoan cua Nha dciu Iu trong nU'(]c 152,334.882 7.549,477
Ti~ngUi bUt/(/ va thanh loan giaodjch chUngkhoan cua NhlI c1IJulIT nU'(]cngoai 405,923 403.452
1841596,277,593 71,806,955,023
29,10 Tal san taJchinh da lIN ICY t{lJ VSD vA chva glao dich cua nha 4liu til'
Tai san tai chlnh giao djch tv do chuylm nh\fQllgTAl san tai chinh giao djch han chI! chuyennh\f(1ngTal san tai chinh giao djch cam cOTai san tai chinh phong tOa.tam gi~
Tai san tai chinh cha thanh toan
so dv cu6i ICY 56 dv rrtlUkYc6phitlU c6phi6u
71.706.981 64.039.018
2.600 1.734.3907.920,000 7.920.000636.985 636.985434,090 336.879
80,700,656 74,667,272
29,9 TaJsan tM chinh niem yetll1ing ICY glao djch cua nha dau til'
29, THUYET MINH vt: cAc TAl KHoAN LO~I 0 (tiep theo)
B05g-CTCK
Cong ty cs ph€.n Ch(l'ng khoan Thiem VietTHUYtT MINH BAo cso TAl CHiNH RltNG (tiep theo)vao ngay 30 thang 9 n;lim2015 va cho kY chin thAngket thUccilng ngay
1,138,934,575
1,138,934,5751,318,412,375
1,318,412,375
56 dv cud! ky 56 d(l ctSu ky_____ _.:..:VN~D~ ~VN~D~
43,162,352,71481 ,264,On ,020
74,656,895,907 41,626,116,31374,656,895,907 41.626,116,313
6,607,181,113 1,536,236,401
6,607,181.113 1,536.236,401
56 d(l cud; k9 sd dv c1Suky____ __:V,.:..:'N.::D ...:V,.:..;N=.D
13,269,18956,877,476
4.855,653,650
4,925,800,315131,897,225
35,180.76664,016,45932,700,000
56 d(l cud; k9 56 d(l ctAuky____ ...:V.:..;N=.D ...:V.:..;N=.D
71,806,955,023184,S96,2n ,593
66,403,658,908
66.286,986,443116,672,465
4,742,913,000
4.742,913,000660,383,115660,383,115
54,883,924,068
54,262,268,563621,655,505
129,707,764,800
129,707,764,8004,588,7254,588,725
56 dv cud; ky 56 d(l ctAuky____ ...:V.:..;N=.D ...:V.:..;N=.D
51
Phei tIli h~ c6 ttrc, g6c va lai trai phlet, cho NMdautl1PMi tra ell ttrc cho ell dOngho~ k;ri nhu~n chothimh vien gOpvbn
29,16 Phal tra c6 We, g6c va lai trai phieu
PhaJIra nghi~p VI,! ky qu9Phai tra g& kY qu9PM; Ira g6c kY qu9 cUaNMc1Su III trong nuOr;Phai tra g& nghi~p VI,! (tng trttOc tit\n ban chlingkhoanPha; In!g6c ngh;~p VlI (mg trv6c ~nMn chCmgkhoan cUaNhtI dAu tiltrong nUOc
29,15 Phai tra vay CCng ty cua nha dau III'
PMI tra phi mOigi6'i chling khoanPhal tra phi 111ukY chling khoanPhaJIra phi til ...in d:autl1
29,14 Phsl tni cua nhl} dlIu III'V~ d!ch vII cho CCng ty
Phai tra Nha cUlutl1 - nen g(ri cUa Nha d:autl1 vAtiAngln giao djch chling khoan theo phl101'lgthl1CCTCK quan Iy
CuaNM ([Au Iv trong nUOcCuaNM ([Au III nUOcngoal
Phai Ira NM d:eutl1 - nAn glii vA bu tni va thanhtoan giao dIch chling khoan ciia NM (leu tl1
Cua Nhil ([Au III trong nUOcPhBl Ira khac cua Nha d:eutil
CUBNM ([Au III trong nUOc
29,13 Phai tniNIIa dAu III'v~ ti~ grif giao d[ch ch(mg khoan thea phU'Of'lgthlic CTCK quan Iy
B05g-CTCK
29, THUYETMINH 'IE cA.c TAl KHOAN LO~I 0 (ti~p theo)
C6ng ty ce phan Chung khoan Thien Vi~tTHUYtT MINH sAo cAo TAl CHINH RIi:NG (t~p theo)vao ngay 30 thang 9 nam 2015 va cho ky chin thang k~t thue cUngngay
52
30,4 Mile Otch va ehinh sach quan Iy nii ro tiIi ehinh
NQ'phsi tra tal chlnh cUa COng ty chu y~u bao gOm cac kh08n Yay va nQ'. cac khoan phai trangl10i ban va cac khoan phai tra khac. Muc dich chinh cUB nhOongkhoan nQ'phai tra tal chinhnay la nham huy COng nguOn tal chlnh phuc VI,J cac neat dOng cUa COng ty, COng ty cO cackhoan cho vay, phai thu kMch hang va eae khoan phai !hu knac, tien m$t va tien gUoInganhan phat sinh tn,rc tiep tit boat a¢ng cUa cOng ty, COng ty kh6ng nam glCihay pMt hanh cOngCI,J tal chlnh phai sinh,
COng ty c6 rill ro !hi tn1tmg, rul ro tin dung va rill ro thanh khoan,
Nghlep Vll quan IY rili ro la nghiep VI,J khOng the thiflu cho toan bQ ho;!! d(lng kjnh doanh cUaCOng ty, COng ty 4i! xay dlfng h~ ttlOng k~m scat nham clam Mo Slf can bang (1mltc hQ'p IyglCia chi phi rul ro phat sinh va chi phi quoin IY rul rooTOng Giam (l0e film tuc theo dOl quy trlnhquan 19 rili ro cUa COng ty di! dam baa $If can ~ng hen>Iy glCia rill ro va kl~m soot njl ro,
T6ng Giam cOe xem xet va ttIOng nhat ap dvng cae chfnh sach quan Iy cho nhCing rill (0 n6i!ren nhl1 sau,
56 au cu6i kY s6 dlfdAu kYVND VND
Den 1 nam 2,040,184,000 2,553.625,600Tren 1·5 nam 2,263,852,800 3,112,797,600
4,304,036,800 5,666,423,.200
30,2 Cae gl80 diCh v(1icac bfm lien quan /chllc
Thu nh$p cUa eac !hanh vien cUa HOi dong Quan trj va Tong Giam 40c lOy k~ Cen 30.9.2016fa 1,386.900,000 aon9 (30.9.2015: 1,386.900,000 4Ong).
30,3 Cam kdt thuft ho,t <19n9
COng ty hi¢n dang !hue van pMng !heo esc hen>dong !hue boat (I(lng, T;!i ngay 30 thang 9nam 2016, cac khoan tien !hue pMi tni troog Ilrong lai thee hen>cSOng!hue hoat d(lng dl19'Ctrlnh My nhl1 sau'
86,497,106,538 81,664,480,310Oanh rnuc uy tMcdau III
COng ty CO COng ty conphan Quan 19Quy Thien Vi$t
Ben li6n quan Mdi quan h~ N¢idung ngh~p V(I 56 cu6i ky se <1Auky__________________________________ ~VN~D~ ~V~ND~
T~I ngay ket thuc ky ke toano sO dl1 cac giao djch vOi cac ben fitm quan nhl1 sau:
Ben lien quan Mdiquanh~ N~ dung ngh;~p VII Kynay Ky Iru'OcVND VND
COng ty Co phan COng tycon Phi qu~ Iy danh 2,451,169,746 528,757,845Quan Iy Quy muc dau litThien Vi~t
30,1 Nghi~p vl' v(1iese ben lien quan
NhC'"g giao diCh b'Qng y~u cUa C6ng ty VO; cac ben lien quan trong kY nhl1 sau;
30, NHCPNGTHONG TIN KHAc
S05g-CTCK
Cong ty ce phanChung khoan ThienVi~tTHUYtT MINH sAo cAo TAl CHINH RIt;NG (ti~ tneo)vao "gay 30 tMng 9 narn 2015 va cno kY Chin !hang k~t !huc cUng ngay
Sl
Rut ro lA,sulit la nii ro mtI gl<\trj hQ'PIY h* eee 1u6n9 tW!ntrong wng laocua mOtoOogCl,l~ichlnh s6 b~n d¢ng theo nhlTng!hay 46t eaa lAisu~t ttli truang, Rul ro ttli truang do thay46, la, su~t clia COngty chu ~ 11&0quan ~ b6n w ~ khoan ~n gLi.nglin h"n clia COngty, £lay It! cac khoan 4~u IIIngin han va khOng 4l1QCC6ng ty ~ gii'! nham mvc 41chthuI<r' t(r 511tAng Illn Irong gia trj,
COng ty quan IY nil ro raosu'" bang ~ phan tich tlnh hinh eenh tranh tn!n thl tM7ng 4~ c64l1QC~ lA,sulit c6 IQJ clio ml,lC41cheea C6ng ty v3n nam trong giCi han qulin IY rlil ro euaminh,
COngty khOng thl,l'Chi~n pMn tlch 4¢ nh"y 40i Wi lai sullt vi nil ro do thay 46. lai sua! cliaCOngty ~i ngay I~p bao cso It! khOng4~ng k~,
RI)/ ro thi trlJimg
Rui ro thi tnrOng I~ nii ro mtI 91<\ IJJ hQ'p IY eua ~ lubng ~n Irong wng rai clia mOtoOngell~. ehlnh se b~ 4¢og ttleo nhlTngthay d6i clia gi~ thi tnrOng, Gia thl tM7ng c6 b6n ~i nilro: rIi. ro lai sua!, rlii ro tilln t~, rlii ro gicllhilng h6a vii ni, ro ve gicllkMe, cMng h"n nhll rlil rov~g,~ c6 ph~n, COngcu ~i chlnh bl anh hll<7ngbOo ni, ro thi wemg bao gllm cac khoan yayv~nQt,tl6n g.ri, cac khoan 4;\u IIIdn ~ng 4~ ban,
Rti; ro 16;suAt
BOSg-CTCK
Cong ty ce ph~n ChLi'ngkhoan ThiemVi~tTHUYIOTMINH BAocAo TAl CHINH RII:NG (~ttleo)v<)ong~y 30 tMng 9 nam 2015 W clio ttY chin thang k~t ttliK: cling ~y
54
Rul TO tin dllng
Rui to Ifn dl,lng I~ lUI to m~ m¢t bim tham gill trong mOt cOng CI,I ~I chrnh ho~c hQ'p dongkMch hang khOng thl,l'Ch~n esc nghia VI,! eea mlnn, dan @n tOn thAt 1/6 t~1chlnh. C6ng tyco rUi to Un dl,lng tit cac ho9t "Clng kinh doanh eca mlnh (chu yAu dOl val cac khoan cho vayky quy v~ itng iniac ti6n ban cho kh~h hang) va tV noat dClng ~i chlnh cua minh, eao gbm~n gUoingan hAng. nghi$p VI,! ng~i h6i v~ cae cOng CI,I ~i chinh khac.
PMi tnu khtjch hang
C6ng ty quan IY lUI to Un dl,lng kMch hAng thOng qua cae chinh s3ch. thu tl,IC w quy trinhIUem scat cUS C6ng ty cO lien quan ~ ~ quan IY lUi to tin dl,lng kMch hang.
C6ng ty thllO'ng xuyen theo dOl cae khoan pMl thu khach hang chllS thu "1IO'C va yeu cAucae hlnh thlic dam b<io hoI)c b<io h!l!m Un dVng cho cae kMch hang ran. eOI va. cae kh~hhang Ian. COng ty thl,l'Chien xem x~SV' suy glam trong chAt IlI(;mg tin dvng eua titng kMchhang ~i ngay lap bao cao. COng ty tim each duy ttl kJAmsoat ch~t cM dbl v6'i cae khoan phalthu ton dQng vA tMnh I$p mot bO phan !dAm soat Un dVng dA gi3m thl6u lUi to tin dvng. Trtmco sl:J nay v~ vi$<: cae khoan pMi thu khach h~ng cUSC6ng ty cO fien quan d6n nhil!u kMchMng k~ nhau. lUi ro tin dl,lng khOng bi ~p !rung "~ng k! va<> mOt khach Mng nhAt djnh.
T.engUi ngan hllng
C6ng ty chu y!u duy tri 56 dlI oen gUoI~ cae ngan hang dllO'C nh,eu ng1l6'l bl!1 d~n a VietNsm. Rui to tin dl,lng ,,61 v6'I sO dll tlen gin 1<11cae ng~n hang dllC)'Cquan 19'bC:J1 bO philn ng~nquy cua COng ty theo chfnh sach cUa COng ty. RUI ro tin dVng tOIda cUa COng ty dOi v6'i caekhoan mve trong sao cao tlnh hinh ~I chfnh neng gifta nien dO 1<11 m6i ky I$p bao cao chfnhla gia trj ghi 56. COng ty nhan IMy mlic "0 tap !rung lUi ro tin d',JOgdOl v6'i tI.n giii ng~n hangI~thap.
30, NHIiNG THONG TIN KHAc (trep theo)
30,S MIICaich vol chlnh sllch qulin Ii tili TO tal chlnh (hAp theo)
Rui ro ng~ll~
Rui ro Ilg09I t$ ta lUI to ~ gia trj hqp Ij~ cae Iu6ng bAn trong IlKmg Ia. cU8 m¢t cong cy~ chinh btlln ,,~ do thay cS6i tY gia 11gO<lIl1$h6. doa~~ ty "~h gia lUi to ng09i t~ cUSC6ng ty a mlic nIIt IMp do trong nam 2015 va chin tMng dilu nlim 2016. C6ng ty hau nhllkhoog thsm gl8 vao cae giao cr.1Ch ng~ Ie.
Rui ro v4 gill cO phl4u
Cac cb phi!u "li nillm yAt v~ chlla nillm yilt do C6ng ly nam giC, bl snh hllang bC:J1 cac lUI rothi tnt6'ng ph.n sinh tV Unh khOng chac chan 1/6 gia IrI bJcmp lai cUs cb phi!u dAu Ill. COng tyquan Iy lUi to vI! gia cb ph~ b!ng each th~ I$P h<ln mlic dsu Ill, H¢i dbog Quan trj cUa COngty cOng xem xel v~ pM duyet eac quyAt dinh dau b.r vao cb ph~u.
BOSg-CTCK
Cong ty ce ph~n ChLPngkhoan Thien Vi~tTHUY8 MINH BAocAo TAl CH(NH RI~G (bAp thea)vao ng~y 30 tMng 9 nlim 2015 W cho IcY chin tMng kAt thUc cUng ngay
ss
RullO thanh khoan It! nii ro C6ng IVg~p kIlO khlln khi thVC h~n cac nghTaVII ttli ehlnh dothieu v6n. Rid ro thanh khoan cUaC6ng IV chu yeu pMt sinh iiivie<:cac ttli san tal ehlnh vtlnQ'phal Ita tai ehlnh co cac thai cfJl!mdao han Jech nhau,
cOng IV giam sat nii 10 thanh kho8n thOngqua .nee duy tri m¢t IlII;m9 b6n m~t va cac khoantIIang dU'O'l'lgb6n vtl cae kho8n Yayngan htlng {1m(tc:rna TOngGiam doc cho Itl du de dapling cho cae host dOng eea C6ng IV vt! ~ gam th.eu anti hWng cUanhO'ngbien d¢ng vaIuOngMn.
Rrii 10 thanh khoin
3D, NHO'NGTHONG TIN KHAc (~p theo)
30,5 Mile t1lehva ehlnh deh quan Ii nil ro till ehlnh (ti~p theo)
Rrii 10 tin dllng (~p theo)
cae~n clio Yay IcY quy vt! (tng truOc clio khSch hang
C6ng ry quan tY n:1I 10 lin d\lng kh;ich htlng thOngqua eac chinh sach. thu II,IC vt! quy trinhk~m soat cUa C6ng IV cO lien quan den quy trlnh cho Yay ky quy vt! ling InIOc cho kMchhang. C6ng IV thVChl6n danh gia va tho\mc!jnhkhtlch htIng de X8c djnh han mec tin dvngcOn9 nhll eae tY Ie ky quy vtl (mplnlOc kh. kY kilt cae h9P dOngky qu9 va ling trv(1c chokMch htlng, cOngnhl! djnh kY kiem Ira tal tlnh hlnh tal chinh cua khtlch hilng vay de co cacdieu chinh phu hQ'pve tY Ie ky qU9vt! han mee tin d\lng,
Tong Giam doc cUaC6ng IV daM gia rang tAt c:a esc til san tal chinh ~u trong han va khOngbl suy giam vi eee tal san tilchinh nay ~ lien quan dl!n eee kh;ich htlng ee uy lin va ce kMnang thanh roan t6t.
BOSg-CTCK
Cong ty Co ph~n Chung khoan Thien Vi~tTHUY!OTMINH BAD CAD TAl CHINH RltNG (~p theo)vae ngtly 30 tMng 9 nam 2015 vt! dlo kY chin thang ~I th(lc cUng ngtly
oODenN:;'0...OD~
on'
NN-:0>"!.~..,~
'" NN-:'""!.......,... '0~o'"'"<IionC!....
o...,
..(<I.).).e~~s:le-{Uo.s::~0>e.~s:oc...cos:a."'0o~0>e(0o
57
Ha Nol, Viet Nam
Ngay 20 !hang 10 nlim 2016
~~~~itlranh ThaoT6ng Giam <16c
Ong Le Quang TtAnKe tolIn Twang
Ba Nguyen Thj vanNglt6'i lap
Trong ky, do anh hlJ'aogcUavi~ thay dOl chfnh sach ke toan va yeu cau Irinh bay bao caotai ehlnh cUedoanh ngh~p theo thOng til 210, mot 50 khoan muc tllang (lng trim Bao caotai chlnh rieng ky w6'c <1l! dllQ'CpMn loai Iqi cho phil hQ'pvOl cUabao cao talchinh rieng gifta n~ <10cea kY nay, ~Q. 96.C'
~. C" IGTV· ..(if C() PHAN
Theo d6, tY Ie an loan tal chlnh cUa COngty ~ ngay 30 thang 9 nam 20161A271%,
30,7 Phan IOf; I~; s6 H~u tucmg img
COngty tuan !hu cac quy cflnhcea Oy ban Chling knoan Nha nlt6'c ("UBCKNW) ve tY I~ antoan tai chlnh, Theo <16,COng ty quan trj vii k~m scat tY Ie an toan tal chfnh a mitc khOngthap hem150%, <16ngthai xay dvng cac phuocmgan dt,l'phOngIrong wang hooptY f~ an toantal chlnh cua COng ty rO'ixuOngmoe thilp han 150%, COng ty lap eao cao tY I~ an toan talchlnh hang !hang va bao cao tY Ie <16cho UBCKNN,
TY I~an toan taf chfnhItY Ie vbn kha dl,lng cUa COng ty <1l1Q'Clinh !heo cOng!hite sau:
TY I~ an toan tai chfnh (%) = (V6n kha dl,lngltbng rul ro) • 100%
Vbn kha dlmg = Tai san - NO'pllai Ir<i - Giam Irit vOnchu sO h(1u...Tling \IOn chu sO hCYu
Tbng rul ro = Riil ro thi trlt6'ng ...Roiiro Undl,lng ...Rui ro hoqt <10ng
30,6 Qulin tri nguon van
30, NHfJ'NGTHONG TIN KHAc (tiep theo)
30,5 MIIC tflch va chlnh sach quan Iy nii ro tal chlnh (tiep theo)
Ru; ro thanh khoan (liep theo)
COng ty cho rang mlic <1Qt$p trung rili ro <161vOl vi~ Ira nO'la thAp, COngty co <1ukhc1 nlingtlep can cac ngubn vOnva cac khoan Yay <!Anhan !hanh loan Irong vOng 12 !hang ce the<1l1Q'Ctal b,teval cac Mn cho vay hi~n tai,
B05g-CTCKTHUYtT MINH BAo cAo TAl CHINH RI£NG (tiep theo)vao ngay 30 thang 9 nam 2016 va cho ky ke toan chin thang ket thuecling ngay
Cong ty ce phclnChung khoan Thien Vi~t
