BAO CAO Tif 1.4 AN TOAN TAI CHINH

CONG TY C6 PHAN CHUNG KHOAN DAU KHi

Tai thdi di6rn ngay 30 thang 06 nam 2017

(da clurdc soat xet)

CONG TY CO PHAN CHUNG KHOAN DAU Kill

Si 18 1,3', Thugng Kik Roan Kiem, Ha NOi, CHXHCN Via Nam

NOI DUNG Trang

Bao cao dm. Ban Giam cl0c 02-03

Bao cao ket qua cong tac soat xet bao cao tai chinh 04-05

Bao cao tS, le an toan tai chinh dal clugc soat xet 06-13

1

CONG TY CO PHAN CHUNG KHOAN DAU ICH!

S6 18 Ly Thuong Ki6t, Hoan Ki6m, Ha N0i, CHXHCN Vi6t Nam

BAO CA.0 Ci1A BAN GIAM DOC

Ban Gam d6c Cong ty Co phan Chirng khoan Dau khi (sau day gai tit la "COng ty") trinh bay Bao cao cua minh va 13do cao ty' 16 an toan tai chinh cua Cong ty tai th6i di6m ngay 30 thang 06 nam 2017.

CONG TY

Cong ty C6 phan Chang khoan Dau khi duce thanh lap va hoat clang theo Gidy phep hoat clang kinh doanh chimg khoan s6 26/UBCK-GPHDKD do LTy ban Ching khoan Nha lurk cap ngay 19 thang 12 nam 2006 va Giay phep ditu chinh s6 s6 15/GPDC-UBCK do Uy ban Chang khoan Nha ntrac cap ngay 18 thang 02 nam 2011.

Tin so cna Cong ty S6 18 Ly Thir6ng Ki6t, Hoan Ki6m, Ha Nai, CHXHCN Vi6t Nam.

HOI BONG QUAN TRI, BAN GIAM DOC VA BAN KIEM SOAT (Drov bau tai theo Nghi quyit Dgi hOi clang ea dOng thwerng nien Alm 2017 sa 01/NQ-DHDCD-CKDK ngay 26 thang 04 nam 2017)

Cac thanh vien dm Hai d6ng Quan tri trong ky va tai ngay lap bao cao nay bao g6m:

Ong Nguyen Anh Tuan Chu tich

Ba Hoang Hai Anh Uy vien

Ong Trinh Th6 Phuang Uy vien

Ong Dao Quoc Bao Uy vien

Ong Pham Anh Dim Uy vien

Cac thanh vien cua Ban Giam doc da dieu hanh Cong ty trongkY va tai ngay lap bao ca.() nay bao Om:

Ba Hoang Hai Anh Giam d6c

Ong Tran Hung Dung Ph6 Giam d6c

Ong Nguygn Xuan Hung Ph6 Giam d6c

Ong Dang Minh Quang Pho Giam d6c

Ba Thai Viet Anh Ph6 Giam doc

Mien nhiem ngay 25/05/2017

Cac thanh vien dm Ban Kiem soot bao g6m:

Ong Nguyen Van Nhi6m Trirang ban

Ong BUi Th6 Anh Uy vien

Ba Pham Thu Thty Uy vien

KIEM TOAN WEN

C6ng ty TNHH Hang Ki6m toan AASC da thuc hi6n soot xet Bao cao ty 16 an toan tai chinh cho Cong ty.

NO GAM floc ( dira,16d, rrn, • 7,

CONG TY Co PHAN CHUNG KHOAN DAU Kill

S6 18 Ly Thu mg Kiet, Hoan Kiem, Ha Nei, CHXHCN Viet Nam

CONG BO TRACH NHItM CUA BAN GIAM DOC DOT VO1 BAO CAO TY 14 AN TOAN TAT CIHNII

Ban Giam dec C8ng ty chiu trach nhrem ve viec lap Bac cdo ty re an toan tai chinh phan anh trung awe, hop 1Y, ty re an toan tai chinh caa Cong ty tai thoi diem ngay 30 thang 06 nam 2017. Trong qua trinh lap Bao cao ty 1e an toan tai chinh, Ban Urn doc C8ng ty cam ket da tuan thn cac yeu cau tai Thong to 226/2010/TT-BTC ngay 31 thang 12 nam 2010 da ducic sfra dei, be sung theo Th6ng to 165/2012/TT-BTC ngay 09 thang 10 nam 2012 Oa BO Tai chinh ve viec quy dinh cac chi tieu an toan tai chinh va bien phap xir ly dei voi cac chile kinh doanh chfrng khoan khong dap frng chi tieu an toan tai chinh.

Ban Giam &sic COng ty cam ket rang Bac cao ty re an toan tai chinh da phan anh trung thuc va hop 1/ ty 1e an toan tai chinh cua Cong ty tai thoi diem ngdy 30 thang 06 nam 2017, phu hop vai cac quy dinh tai Thong to 226/2010/TT-BTC ngay 31 thang 12 nam 2010 da dtroc sfra d6i, b6 sung theo Thong to 165/2012/TT-BTC ngay 09 thang 10 nam 2012 dm BO Tai chinh ve viec quy dinh cac chi tieu an toan tai chinh va bien phap xfr Iy dei voi cac t6 chfrc kinh doanh chfrng khoan khong dap fmg chi tieu an toan tai chinh.

Cam ket kbac

Ban Giant dec cam ket rang C6ng ty khong vi pham ngiffa vu cong be thong tin theo quy dinh tai Thong ttr s6 155/2015/TT-BTC ngay 06 thang 10 nam 2015 dm BO Tai chinh huOng an ve viec cong be th6ng tin ten thi truong chung khoan.

ON

1.;t1

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A N •

Ha ME, ngay 14 thing 08 nam 2017

3

aasc S6: 2008/2017/BC.KTTC-AASC.KT2

BAO CAO SOAT XET THONG TIN TAI CHINH GItrA NIEN DO

Kinh gill: Qusi co gong, H8i Wing Quan tri va Ban Giam doe C8ng ty CO phAn Chung khoin Dau khi

Chung toi da soat xet Bao cao tj, 1'e an toan tai chinh tai thed diem ngay 30 thang 06 nam 2017 kern theo cua COng ty CO phan Chimg khoan D'Au khi (sau day goi tit la "Cong ty") ducic lap ngay 14 thang 08 nam 2017, ter trang 06 den trang 13, da dirge Ban Giam dec cita Cong ty CO phin Chimg khoan Dau khi lap theo cac quy dinh ye 1ap va trinh bay bao cao tai Thong ttr so 226/2010/TT-BTC ngay 31 Mang 12 nam 2010 da duvc sera doi, b6 sung theo Th6ng tit* 165/2012/TT-BTC ngay 09 thang 10 nam 2012 dm BO Tai chinh ve viec quy dinh cac chi tieu an toan tai chinh va bien phap xir IS/ doi vai cac to chirc kinh doanh chimg khoan khong dap ling chi tieu an toan tai chinh.

Trach nhiem ciia Ban Giam doe

Ban Giam dec C8ng ty chiu trach nhiem ve viec lap va trinh bay trung that va hop ly Bdo cao tS, le an toan tai chinh ctia COng ty theo cac quy dinh phap ly ve lap va trinh bay bac, cao tai Thong ttr se 226/2010/T1'-BTC ngay 31 thang 12 nam 2010 da dirge sua doi, b6 sung theo ThOng ttr 165/2012/TT-BTC ngay 09 thang 10 nam 2012 dm BO Tai chinh v6 viec quy dinh cac chi tieu an toan tai chinh va bien phap xu 15, doi vii cac tO chtirc kinh doanh chirng khoan khong dap (mg chi tieu an toan tai chinh va chiu trach nhiem ve kiem soat not b0 ma Ban Giam &sic xac dinh la can thie't a dam bao cho viec lap va trinh bay Bao cao t5, le an toan tai chinh khong c6 sai sOt trong yen do gian ran hoc nhem

Trach nhiem claa Kiem than vien

Trach nhiem cua chung toi la dim ra ket luen ve Bao cao ty re an toan tai chinh tai ngay 30 thang 06 nam 2017 dua tren ket qua soat xet cua cluing -COL Chting toi da that hien tong viec soat xet theo Chan muc Viet Nam ve hop ding dich vu soat xet s6 2410 — Sok xet thong tin tai chinh gift nien dO do kiem town vien dOc lap dm don vi that hien.

Cong viec soat xet th6ng tin tai chinh gitra nien dO bao g6m viec that hien cac cuOc phOng van, chit y6u la phOng van nhimg ngued chip trach nhiem ye cac van de tai chinh ke toan, va that hien thit Ate phan tich va cac thu tuc soat xet khac. MOt cuOc soat xet ve ca ban co pham vi hep hstm mot cuOc kiem toan duvc thuc hien theo cac chuan muc kiem toan Viet Nam va do vay kitting cho phep chting toi dat dtrqc sly dam bao rang chimg toi se nhan biet ducc tat ca cac yin de tong yeu co the duce phat hien trong mot cuOc kiem toan. Theo do, chung toe khong dim ra

kien kiem toan.

Ket 1u4n cua Kiem toan vien

Can c(r tren ket qua soat xet cua chung toi, chimg toi khOng thiy c6 van de gi khien chung toi cho ring Bao cao tS, le an toan tai chinh cua Cong ty CO phan Chimg khoan Diu khi tai th&i diem ngay 30 than 06 nam 2017 da &rot lap kitting phan anh trung that va hop VI ti) le an toan tai chinh cfla Cong ty CO phin Chimg khoan Dau khi tai thtYi diem ngay 30 thang 06 nam 2017, phis hop vai cac quy dinh tai Thong ttr 226/2010/TT-BTC ngay 31 thang 12 nam 2010 da ducv situ d6i, b6 sung theo Thong to 165/2012/TT-BTC ngay 09 thang 10 nam 2012 dia. BO Tai chinh ye viec quy dinh cac chi tieu an toan tai chinh va bien phap doi v6i cac tO chirc kinh doanh chung khoan khong dap (mg chi tieu an toan tai chinh.

T: (84) 4 3824 1990 I F: (84) 4 3825 3973 1 Le Phung Hieu, Hanoi, Vietnam A member of HLB International

AASC AUDITING FIRM

4

Chinh sach ke toan

Khong phi nhan y kik nett tren, chung toi luu y nguai d9c rang Bao cao ty le an toan tai chinh nay dugc lap de gip C6ng ty Co phan Chung khoan Dau khi dap img cac yeu cau cua ca quan quan 1y Nha ntrac. VI the, Bao cao ty le an toan tai chinh nay co the Ichong phi hop de sir dung cho muc Bich khdc.

VAn de khac

Cong ty CO phan Chang khoan Dau khi da lap m0t. b0 Bao cao tai chinh cho ky ke toan tit ngay 01/01/2017 den ngay 30/06/2017 theo Chan mgc ke toan, Che d6 ke toan Viet Nam ap dung doi vai cong ty cluing khoan va cac quy dinh phap ly c46 lien quan den vi'ec lap va trinh bay bao cao tai chinh va chimg toi dd phat hanh bao cao soat xet thong tin tai chinh gift nien d6 ye bao cao tai chinh do cho C6ng ty Co phan Chimg khoan Dau khi vao ngay 14/08/2017.

Cong ty TNHH Hang Kiem toan AASC

Vfi Xuan Bien Pho Ring Giam d6c Giay cht'rng nhan clang ky hanh nghe kiem toan SO: 0743-2013-002-1

Ha N0i, ngay 14 thing 08 neim 2017

5

CONG TY CO PHAN CHONG KHOAN CONG HOA XA HOI CHU NGHIA VitT NAM DAU Kid

DO lap - Tty do - Hanh phiic

S6:

Vtv: Bao cao ty' la an toan tai chinh

Kinh gut ty ban Chfrng khoan Nha ntr6c

BAO C. TY Lt AN TOAN TAI CHINH Tgi thai clam ngay 30 thong 06 tam 2017

Chung t8i cam doan rang:

(1) Bao cao (Inv xay dung tan ca sa s4 lieu ducic cap nhat tai ngay lap bao cao theo dung quy dinh tai Thong tu s6 226/2010/TT-BTC ngay 31 thong 12 nam 2010 dm BO Tai chinh quy dinh chi flan an toan tai chinh va bin phap xtY ly doi voi cac to chirc kinh doanh chfrng khoan khong dap ung cac chi lieu an toan tai chinh va Thong tu s6 165/2012/TT-BTC ngay 09 thong 10 nam 2012 sira d6i, b6 sung mot s6 di6'u cita Thong tu so 226/2010/TT-BTC ngay 31 thong 12 nam 2010 ctia BO Tai chinh quy dinh ve chi flan an toan tai chinh va bin phap xir ly doi voi cac to chirc kinh doanh chirng khoan khong dap frng cac chi lieu an toan tai chinh;

(2) D6i yeti nhi-mg van de ci5 the anh htrang d6n tinh hinh tai chinh. cita Cong ty phat sinh sau ngay lap bao cao nay, chimg t6i se cap nhat trong ky bao cao tip theo;

(3) Chang toi xin hoan toan chiu trach nhiam trtrac phap luat ve tinh chinh xac va trung thuc caa not dung bao cao.

Dinh Thi Lan Phtrang K6 toan truong

Dinh Thi Thu Hien Pho Phong phu trach Phong Quan tri Rui ro va Kim soar NOi b0

pH6 GIAM oac eirgf,9601,an, Ha Noi, ngay 14 (hang 08 nam 2017

6

CONG TY CO PHAN GruNG KHOAN DAU KHI

so 18 Ly Thuong Kiet, Hoan Kiern, Da° coo tS, le an town tai chinh

Ha NOi, CHXHCN Viet Nam

Tai thOi diem ngay 30 thong 06 nam 2017

BAO CAO TIT Lt AN TOAN TAI CHiNH Tgi Mai dam ngliy 30 thcing 06 nom 2017

I. BANG TINH VON KHA DUNG

STT NQI DUNG VON KHA DUNG

Vtin kha dung Khoan giam biz Khoan tang them

A NGUON VON CHU SO HUt (1) (2) (3) 1 Von dau to dm chit sot halt khong bao g6m c6

phAn tru dai hoan lai (nett cO) 598.413.000.000

2 Thong du vent c6 phAn, yen khdc khong bao gOm co phan tru dai hoan lai (neu cO) 67.439.970.360

3 CO phieu guy - 4 Quy dir tat b6 sung vOn diet le (neu c6) 3.375.291.013

5 Quy dAu to phat trien - 6 Quy chr phong tai chinh 3.364.941.013

7 Quy khdc thuOc von chit so. hau - 8 Lgi nhudn lay ke va lgi nhuan chira phan phei

truac khi trich lap cdc khoan du phong theo quy dinh cila phdp luat (39.771.429.625)

9 Chenh Lech &ph gid lai tai san (50% tang them hoac 100% giam di) -

10 Chenh tech ty gid hoi dodi

11 Lgi ich cOa co dong thieu so -

12 Cdc khoan ng etc.) the chuyen dei 13. Toan bO' phan giam di hoac tang them dm the

chfrng khodn tai chi tieu dAu to tai chinh 16.254.091.222 7.692.820

1A Tiing 616.575.374.359

B Tai sari ngin han I Ti&I va the khoan tuong (Wang tien

II Cac khoin du fir tai chinh ngin han

1 Dau tu ng&n han Chimg khodn tiern an riti ro thi trtrOng theo quy Binh tai khoan 2 Dieu 8 Chfrng khoan bi giam tir khoi vOn kha dung theo quy dinh khoan 5 Dieu 5

2 Du phang giam gid dAu to ngan han III Cac khoin phal thu ngin han, ke ca phai thu

tfr hoat Ong ay thac

1 Phai thu cila khach hang Phai thu caa khach hang co thtri han thanh Wan con lai dr 90 ngay trot xuOng Phai thu cita khach hang ce• th&i han thanh Wan con lai ten 90 ngay -

2 Tra 'Mae cho ngutri ban -

3 Phai thu not bO ngan han Phai thu nOi bO có thtri han thanh town con lai tir 90 ngay trot xuOng Phai thu nOi b0 c6 thoi han thanh town con lai tren 90 ngay -

7

CONG TY CO PHAN CHUNG KHOAN DAU KHI

S6 1814 Thubrig Kiet, Hoan Kiem, Bao ea° tS, 1e an toan tai chinh

Ha NOi, CHXHCN Viet Nam

Tai thai diem ngay 30 thang 06 nam 2017

1

BAO CAO LE AN TOAN TAIliNH Tai thoi di6n ngay 30 Eking 06 nam 2017

I. BANG TINH VON KHA DUNG

STT NQI DUNG VON KHA DUNG

Von kha diking Khoan giam frit Khan tang them

4 Phai thu hoat ding giao dich chimg khoan Phai thu boat &Ong giao dich chi:mg khoan co thbi han thanh toan con lai tir 90 ngay tra xuAng Phai thu hoat ding giao dich chimg khoan co thbi han thanh toan cbn lai tren 90 ngay

5 Cac khoan phai thu khac Phai thu khac co thai han thanh toan con lai tir 90 ngay tra xuong Phai thu khac co thbi han thanh toan con lai tren 90 ngay 5.430.535.233

6 Dix phang phai thu ngan han khO doi IV Hang ton kho 368.707.285

V Tai san ngAn 4n khac

1 Chi phi tra trirac ngan han 580.774.962

2 Thug GTGT dirge khan trir

3 Thug va cac khoan phai thu Nha mac

4 TM san ngan han khac

4.1 Tam Ong Tam Ong co thbi han hoan (mg con lai tir 90 ngay tra )(Wing Tam Ong co thai han hoan Ong dm lai tren 90 ngay 566.425.000

4.2 TM san ngan han khac 4.132.882.312

1B Tling 11.079.324.792

C TM san dai han

I Cac khoin phai thu dai han, kt ca phai thu tir hog dOng ay tithe

1 Phai thu dai han cila khach hang Phai thu dai han az khach hang có thbi han thanh toan con lai tir 90 ngay tra xugng Phai thu dai han cOa khach hang có thbi han thanh toan can lai tren 90 ngay -

2 Von kinh doanh a clan vi trvc thuOc -

3 Phai thu dai han not NI

Phai thu ddi han not bO co thai han thanh toan con lai tir 90 ngay tra xuang Phai thu dai han not bO có thadhan thanh toan con lai ten 90 ngay -

4 Phai thu dal han khdc Phai thu dai han khac có thei han thanh toan din lai tir 90 ngay to. xuong Phai thu dai han khac co thbi han thanh toan dm 1M ten 90 ngdy -

5 Dix phang phai thu dai han kilo dbi

8

CONG TY CO PHAN critrNG KHOAN DAu KHI

S6 18 Ly Thutmg Kiet, Hoan Kiem, Ha N6i, CHXHCN Viet Nam

Bac) cao t le an toan tai chinh Tai died diem ngay 30 thang 06 nam 2017

BAO CAO TY LE AN TOAN TAI CHiNH Tgi th61 clam ngity 30 thcing 06 tam 2017

I. BANG TiN'H VON KHA DUNG

STT NQI DUNG VON KHA DUNG

Wm kha dung Khoin giam trir Khoin tang them

II Tai sin ce dinh 833.136.701

HI Bit deng sin diu to - IV Cac khoan din to tai chinh dai han 1 Diu tu vao cong ty con • - 2 Diu tir vao cong ty lien ket, lien doanh -

3 Diu to chung khoan dai han Ching khoan tiem An nil ro thi twang theo quy dinh tai khoan 2 Dieu 8 Chimg khoan bi giam trir khoi von khi citing theo quy dinh tai khoan 5 Dieu 5

4 Diu ttr dai han khac -

5 Dv phang giam gia diu to tai chinh dai han V Tai sin dai han khac 21.721.770.908

Cac chi tieu tai sin bi coi la khoan ngoai ter tai bao cao tai chinh nam da duoc id6m toan ma kheng bi tinh gum trfr theo quy dinh tai Dieu 5 -

1C Teng 22.554.907.609

VON KHA DIJNG =1A-1B-1C 582.941.141.958

9

CONG TY CO PHAN CHUNG KHOAN DAU ICH!

s6 18 Ly Thutmg Kiet, Hoan Kiem, Bao cdo ty le an town tai chinh

Ha N6i, CHXHCN Viet Nam Tai died diem ngay 30 thang 06 nam 2017

BAO CAO TY Lt AN TOAN TA! CHiNH Tai Mai dam ngay 30 thdng 06 ?tam 2017

II. BANG TINH GIA TRI RUT RO

A RIETI RO TITI TRUONG

Cac hang mac dAu tir

HO A riii ro Quy m8 raj ro Gia tri rid ro

(1) (2) (3) = (1) x (2)

I Tien va cac khoin twang duvng tien, c8ng cat thi trutmg tien te -

I Tien mat (VND) 0% 25.747.357.778 -

2 Clic Idioan tucmg duong tien, tien Rini co IcY han 0% 40.198.333.333 -

3 Giey to c6 gia, cong Cu chuyen nhugng ten thi throng tien te, chang chi tien giri 0% - -

II Trai phieu Chinh phil -

4 Rh phieu Chinh phi' khong tra lai 0% - -

5 Trai phieu Chinh phi' tra lai suet cu6 phieu 5.1 Trai phieu Chinh pha, Trdi phieu Chinh pha cac

nuac thu6c Ida6i OECD hoac ducfc bao lath b&i Chinh pha hoac Ngan hang Trung cong caa cac lurk thu6c IchOi nay, Trai phieu ductc phat hanh bfri cac t6 chirc queic to IBRD, ADB, IADB, AfDB, EIB va EBRD 3 % - -

5.2

Trai phieu cong trinh duqc Chinh pha, B6 Tai chinh bao lanh c6 thoi gian ddo han con lai duOi 1 nam; 3 % - -

Trai phieu cong trinh dtroc Chinh pH, B6 Tai chinh bao lanh c6 thbi gian ciao han con lai tU 1 tai 5 Om; 4 % - - Trai phieu cong trinh ducrc Chinh pha, B6 Tai chinh bao lanh co thoi gian ddo han con lai tir 5 nam trO len; 5% -

III Trai phieu doanh nghiep -

6

Trai phieu niem yet c6 thtri gian ddo han con lai duai 1 nam, Ice ca trai phieu chuyen did S')/0 - -

Trai phieu niem yet c6 thbi gian dao han tir 1 tai 5 nam, ice ca trai phieu chuyen d6i 1 5 % - -

Trai phieu niem yet co thoi gian ddo han tir 5 nam trot len, ke ca trai phieu chuyen dei 20% - -

7

Trai phieu kitting niem yet co thOi gian dab han Um lai clued 1 nam, ke ca trai phieu chuyen did 25% - -

Trai phieu khong them yet c6 thoi gian dao han to 1 t6i 5 nam, ke ca trai phieu chuyen d6i 30% - - Trai phieu khong niem yet c6 thtri gian dao han tir 5 nam tit( len, ke ca trai phieu chuyen dei 40% - -

10

1

CONG TY CO PHAN CHUNG KHOAN DAU KHT

Se 18 Ly Thuang Kiet, Hoan Kiem, Bao cao tS7le an toan tai chinh

Ha NOi, CHXHCN Viet Nam

Tai thai diem ngay 30 thang 06 nam 2017

BAO CAO TY LE AN TOAN TAI CHiNH Tai th61 (Vim ngay 30 (hang 06 niim 2017

II. BANG TINH GIA TRI RUI RO

A RUI RO THI TRIYONG

Cac hang mnc dAtt tir

He s6 raj ro Quy mo rid ro Gia tri rtii ro

(1) (2) (3) = (1) x (2)

IV Co phieu 48.934.957.212

8 Co phieu ph6 thong, c6 phiecu tru dal dm cac to chirc niem yet tai So Giao dich Chimg khoan H6 Chi Minh; chUng chi guy ma 10% 15.532.662.430 1.553.266.243

9 Co phieu ph6 thong, c6 phieu tru dal dm cac t6 chirc niem yet tai So Giao dich Ching khoan Ha NOi 15% 6.430.724.100 964.608.615

10 Co phieu ph6 thong, c6 phieu tru dai cac cong ty dai chung chua niem yet, dang loji giao dich qua he thong UpCom 20% 5.019.786.700 1.003.957.340

11 Co phieu ph6 thong, c6 phieu uu dai caa cac cong ty dai chung dal dang 14 Itruk, nhung chua niem yet hoac dang 14 giao dich; c6 phieu dang trong dot phat hanh1an au (IPO) 30% - -

12 Co phieu caa cac cong ty dai chung khac 50% 90.826.250.028 45.413.125.014

V Ching chi guy dau to chi:mg khoan -

13 Quy dai chung, bao g6m ca cong ty dau to chimg khoan dai chung 10% - -

14 Quy thanh vier', cong ty dau to chung khoan rieng 10 14% - -

VI Chirng khoin bi Ilan the giao dich 1.365.095

15 Chang khoan bi tam ngimg giao dich 40% - -

16 Chirng khoan bi hay niem yet, hay giao dich 50% 2.730.190 1.365.095

VII Cac tai san khac 99.359.120.000

17 CO phan, phan von g6p va cac loci chimg khoan khac 80% 124.198.900.000 99.359.120.000

18 Cac tai san dau to khac 80% - -

I Rid ro tang them (nec u co) (dtrov xac dinh tren co• so. yen chi s& hu•u (15 trich lip day du cac khoan dkr piling) -

Ma chimg khoan Mix tang them Quy mo rai ro Gia tri raj ro

A TONG GIA TRI RCJI RO THI TRI6NG (A= I+II+III+IV+V+VI+VII+VIII) 148.295.442.307

11

MINI MN XII MI MIN 111111111 IIIIII MIMI 1111111 =I MN BM Ma Mb NM MO MO MIMI MO SIMI —

CONG TY CO PHAN CHUNG KHOAN DAU KHi

S6 18 14, ThLrimg K*, Hoan Kiecm, Ha Ncji, CHXHCN Vi4 Nam Tai

BA° cao 67' le an toan tai chinh

thiyi diism ngay 30 thang 06 nam 2017

BAO CAO Ti? LE AN TOAN TAI CHiNH Tai thindibn ngay 30 tilting 06 ncim 2017

B Ri:JI RO THANH TOAN

Loai hinh giao ditch Gia tri nil ro Tong gia tri nil

ro (1) (2) (3) (4) (5) (6)

I Rai ro trir&c thoi han thanh toan 5.048.865.417

1 Ti6n giri c6 IcSr han, cac khoan tiin cho vay kitting c6 tai san bao dam va cac khoan phai thu tir hoat Ong giao ditch va nghiip vu kinh doanh chi:mg khoan - 169.888.722 - - 2A11.900.000 380.749.543 2.962.538.265

2 Cho vay chtimg khoan/Cac thoa thuin kinh to c6 ci_Lgn ban chit - - - - - - -

3 Vay chang khodn/Cac thoa thuan kinh t6 c6 cling ban chit - - - - - - -

4 Hop &mg mua chang khoan Ca cam ket ban lai/Cac them thuin kinh ti c6 cling ban chit - - - -- - -

5 Hop d6ng ban chtimg khoan c6 cam kit mua lai/Cac thea thuin kinh ti co ding ban chat - - - -- - -

6 Hop Ong cho vay mua k$, quSi (cho khach hang vay mua ch(mg khoan)/Cac thea thuan kinh to có cling ban chit - - - - 3.724.562 2.082.602.590 2.086.327.152

II Riii ro qua thtri han thanh toan 18.273.923.251

Thai gian qua hp He so rai ro Quy mo rai ro Gia tri rai ro

1 0-15 ngay sau thai han thanh toan, chuyin giao chtimg khoan 16% - -

2 16 — 30 ngay sau theft han thanh toan, chuyin giao chi:mg khoan 32% - -

3 31 — 60 ngay sau theYi han thanh toan, chuyin giao chang khoan 48% - -

4 Tir 60 ngay tro. di 100% 18.273.923.251 18.273.923.251

III Rai ro tang them (neu ca) - Chi tiet tirng khoan vay, tai tirng difii tac Mut tang them Quy mo nil ro Gia tri nil ro

B TONG GIA TRI RUI RO THANI-ITOAN (B=I+II+II1) 23.322.788.668

12

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CONG TY CO PHAN CHONG KHOAN DAU Kid

S6 1814 ThuOng Kiat, Hoan Kiem, Bao coo t5r le an toan tai chinh

Ha NOi, CIDCHCN Viet Nam

Tai th6i di6m ngay 30 thong 06 nom 2017

BAO CAO TiT IS: AN TOAN TAI CHNH Tai Mai cliim ngdy 30 thdng 06 nom 2017

H. BANG TINH GIA. TRI RUI RO C RiTI RO HOAT DQNG (TINH TRONG VONG 12 THANG) Gia tri rill ro

I Tang chi phi hoyt dOng phat sinh trong Ong 12 thong 71.292.162.292

H

Cac khan giam trir khoi tang chi phi (8.943.726.606)

657.295.468 1. Chi phi khAu hao 2. Dp phang giam gia dAtt to chirng khoan ngin han (13.702.161.468)

3. Dp phong giam gia dAu ttr cluing khoan dai han -

4. Du phong phai thu kho doi 4.101.139.394

HI Tang chi phi sau khi giam trir (III = I — II) 80.235.888.898 IV 25% Tang chi phi sau khi giant trfr (IV =25% III) 20.058.972.225

V 20% Van phap dInh dm to chtic kinh doanh chfing khoan 60.000.000.000

C TONG GIA TILT RV! RO BOAT DQNG (C=Max {IV, V}) 60.000.000.000

D TONG GIA TAT RUE RO (A+B+C) 231.618.230.975

III. BANG TONG HOP CAC CHI TIED Rill RO VA VON KHA DUNG STT Cfic chi tieu Gia tri rill ro/vtin kha dyng Ghi cha (neu 0)

1 Tang gia tri rai ro thi truong 148.295.442.307

2 Tang gia tri rili ro thanh toan 23.322.788.668

3 Tang gia tri rdi ro hoat clang 60.000.000.000

4 Tang gia tri riii ro (4=1+2+3) 231.618.230.975

5 Van kha dung 582.941.141.958 6 Ty 4 Van kha dung (6=5/4) 252%

Dinh Thi Lan Phu-ang Ke toan trutmg

Dinh Thi Thu Hien Ph6 Phong phi trach Phong Quan tri Rni ro va Kim soot

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PHO GIAM Doc outileig Auciav

Ha Noi, ngd-y 14 thcing 08 nom 2017

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