CONG TY cO pHAN CHO'NG KHOAN KIM ENG VieT NAM BAo cAo … · cong ty co phan cho'ng khoan kim eng viet nam bao cao tal chinh cho nam tal chinh ki:t thuc ngay 31 thang 12 nam 2011

CONG TY cO pHAN CHO'NG KHOAN KIM ENG VieT NAM

BAo cAo TAl CHiNHCHO NAM TAl CHiNH KI:T THUC NGAY 31 THANG 12 NAM 2011

CONG TV cO pHAN CHO'NG KHOAN KIM ENG VieT NAM

sAo cAo TAl CHiNHCHO NAM TAl CHiNH KI:T THOC NGAv 31 THANG 12 NAM 2011

NOI DUNG

Thong tin v~ doanh nghi$p

Bao cao cua Ban Giam d6c

Bao cao cua ki~m toan vien

Bang can d6i k€! toan (Mau 86 B 01 - CTCK)

Bao cao k€!t qua hO<;ltdong kinh doanh (Mau 86 B 02 - CTCK)

Bao cao lU'u chuy~n ti~n t$ (Mau 86 B 03 - CTCK)

Thuy€!t minh bao cao tai chfnh (Mau 86 B 09 - CTCK)

TRANG

1

2

3

5

7

8

9

CONG TY cO pHAN CHUNG KHOAN KIM ENG VI~T NAM

THONG TIN VE DOANH NGHI~P

Giay phep ho~t dQng

Cong ty Co phan Chlrng khoan Kim Eng Vi$t Nam ("Cong ty") la mot cong ty co phan dU'Q'cthanh I~p tc;liVi$t Nam.

Cong ty dU'Q'cc~p Gi~y phep thanh I~p 50 71/USCK-GP ngay 14 thang 12 nam 2007 va gi~yphep thay doi m6'i nh~t 50 57/GPDC-USCK ngay 12 thang 10 nam 2011 do Oy ban Chlrngkhoan Nha nU'6'c dp .

Cong ty c6 tn,l So' chinh d~t tc;li255 Tran HU'ng Dc;lO,Qu~n 1, Thanh phO H6 Chi Minh.

V6n diitu I~

VOn dieu 1$ban dau cua Cong ty theo Gi~y phep thanh I~p la 200 ty d6ng Vi$t Nam. VOn dieu1$tc;lingay 31 thang 12 nam 2011 la 300 ty d6ng Vi$t Nam.

HQi dong Quan tri

Ban Tong Giam d6c

Ban Ki~m 80at

Ong Lam Hoang LocOng Le Minh TamSa Nguyen Thi Thanh HienOng Ong Cheow KhengOng Ronald Ooi

Ong Le Minh TamOng Nguyen Van Mc;lnhA ~

Ong DU'O'ngCam Da

Ong Phc;lmThanh TiE§nOng Tan Pei-SanSa Eunice Ho

Chu tichOy vienOy vienOy vienOy vien

Tong Giam dOcPh6 Tong Giam dOcPh6 Tong Giam dOc(bo nhi$m ngay 31 thang 5 nam 2011)

Ki~m toan vi€m Cong ty TNHH PricewaterhouseCoopers (Vi$t Nam)

1

CONG TV cO pHAN CHO'NG KHOAN KIM ENG VI~T NAM

TRAcH NHI~M CUA BAN GIAM DOC DOl VOl cAc BAo cAo TAl CHiNH

Ban Giam doc chiu trach nhi$m I$p cac bao cao tai chfnh the hi$n trung thl,l'Cva hQ'p Iy tinhhinh tai chfnh cua Cong ty tr,ii ngay 31 thang 12 nam 2011 va ket qua hOr,itdong kinh doanh valU'u chuyen tien t$ cua nien do ket thuc vao ngay do. Trong vi$c SOr,inI$p cac bao cao tai chfnhnay, Ban Giam doc dU'Q'cyeu c~u phai:

• chQn Il,I'acac chfnh sach ke toan phu hQ'pva ap dl,mg chung mot cach nh~t quan;• thl,l'c hi$n cac phan doan va U'cYC1U'Q'ngmot cach hQ'p Iy va th$n trQng; va• SOr,inI$p cac bao cao tai chfnh tren cO's6' doanh nghi$p hOr,itdong lien tl,lCtrLr khi khong

thfch hQ'p de cho la Cong ty se tiep tl,lC hOr,itdong.

Chung toi, Ban Giam doc chiu trach nhi$m bao dam r~ng cac s6 sach ke toan dung dan dadU'Q'cthiet I$p va duy tri de the hi$n tinh hinh tai chfnh cua Cong ty vcYido chfnh xac hQ'p Iy tr,iimQi thai diem va de lam cO's6' de SOr,inI$p cac bao cao tai chfnh tufm thu theo che do ke toandU'Q'cneu 6' Thuyet minh so 2 cua cac bao cao tai chfnh. Ban Giam doc cOng chiu trach nhi$mdoi vcYivi$c bao v$ cac tai san cua Cong ty va thl,l'C hi$n cac bi$n phap hQ'p Iy de ph6ng ngLrava phat hi$n cac gian I$n va cac sai phr,im khac.

PHE CHuAN cAc BAo cAo TAl CHiNH

Theo day, chung toi phe chu~n cac bao cao tai chfnh dfnh kem tLr trang 5 den trang 28. Cacbao cao tai chfnh nay trinh bay trung thl,l'Cva hQ'p Iy tinh hinh tai chfnh cua Cong ty tr,ii ngay 31thang 12 nam 2011 va ket qua hOr,itdong kinh doanh va lU'u chuyen tien t$ cua nien do ket thuc6' ngay do phu hQ'pvcYicac Chu~n ml,l'CKe toan Vi$t Nam, Che do Ke toan Vi$t Nam va cacquy dinh phap Iy co lien quan ap dl,lng cho cac cong ty chung khoan dang hOr,itdong tr,ii nU'cYcCHXHCN Vi$t Nam.

Thay m~t Ban Giam doc

TP. Ho Chf Minh, nU'cYcCHXHCN Vi$t NamNgay 9 thang 2 nam 2012

2

p-wc

BAo cAo KIt::M ToAN DOC LAp GO'I HOI DONG QUAN TRICOA CONG TY cO PHAN"CHLYNG KHOAN KIM ENG VI~T NAM

Chung toi da ki~m toan cac bao cao tai chinh cua Cong ty C6 ph~n ChLrng khoan Kim Eng Vi$tNam ("Cong ty") dU'Q'cBan Giam d5c Cong ty phe duy$t ngay 9 thang 2 nam 2012. Cac baocao tai chinh nay bao g6m: bang can d5i k~ toan t<;iingay 31 thang 12 nam 2011, bao cao k~tqua hO<;itdong kinh doanh, bao cao lU'u chuy~n ti~n t$ cua nien dO k~t thuc vao ngay neu tren,va thuy~t minh bao cao tai chinh bao g6m cac chinh sach k~ toan chu y~u tCf trang 5 d~n trang28.

Trach nhi~m cua Ban Giam d6c d6i v6'i cac bao cao tili chinh

Ban Giam d5c cua Cong ty chiu trach nhi$m SO<;inI~p va trinh bay hQ'p Iy cac bao cao tai chinhnay theo cac Chuan ml,J'CK~ toan Vi$t Nam, Ch~ do K~ toan Vi$t Nam va cac qui dinh phap Iyco lien quan ap dl,mg cho cac cong ty chLrng khoan dang hO<;itdong t<;iinU'6'c CHXHCN Vi$tNam. Trach nhi$m nay bao g6m: thi~t I~p, thl,J'chi$n va duy tri h$ th5ng ki~m soat noi bo lienquan t6'i vi$c SO<;inI~p va trinh bay hQ'p Iy cac bao cao tai chinh d~ cac bao cao tai chinh khongbj sai ph<;imtrong y~u do gian I~n ho~c sai sot; chon ll,J'ava ap dl,lng cac chinh sach k~ toanthich hQ'p; va thl,J'chi$n cac U'6'c tinh k~ toan hQ'p Iy d5i v6'i tCfng trU'CrnghQ'p.

Trach nhi~m cua Ki~m toan vi€m

Trach nhi$m cua chung toi la dU'a ra y ki~n v~ cac bao cao tai chinh nay can CLrvao vi$c ki~mtoan cua chung toi. Chung toi da thl,J'chi$n cong vi$c ki~m toan theo cac Chuan ml,J'CKi~mtoan Vi$t Nam. Cac chuan ml,J'Cdo yeu c~u chung toi phai tuan thu cac tieu chi d<;iodLrCngh~nghi$p, I~p k~ hO<;ichva thl,J'Chi$n vi$c ki~m toan d~ d<;itdU'Q'cSl,J'dam bao hQ'p Iy rc1lngIi$u cacbao cao tai chinh co sai ph<;imtrong y~u hay khong.

Cuoc ki~m toan bao ham vi$c thl,J'chi$n cac thu tl,lCki~m toan nhc1lmthu dU'Q'ccac bc1lngchLrngv~ cac s5 li$u va thuy~t minh trong cac bao cao tai chinh. NhCrng thu tl,lCki~m toan dU'Q'cchonll,J'aphl,l thuoc vao phan doan cua ki~m toan vien, bao g6m ca vi$c danh gia cac rui ro cua cacbao cao tai chinh xem co sai ph<;imtrong y~u do gian I~n ho~c sai sot hay khong. Khi thl,J'chi$n danh gia cac rui ro do, ki~m toan vien xem xet h$ th5ng ki~m soat noi bo lien quan t6'i vi$cdO'n vi sO<;inI~p va trinh bay hQ'p Iy cac bao cao tai chinh d~ thi~t I~p cac thu tl,lCki~m toanthich hQ'p cho tCfng trU'CrnghQ'p, nhU'ng khong nhc1lmml,lCdich dU'a ra y ki~n v~ tinh hCruhi$ucua h$ th5ng ki~m soat noi bO cua dO'n vi. Cuoc ki~m toan cOng bao g6m vi$c danh gia tinhthich hQ'p cua cac chfnh sach k~ toan dU'Q'cap dl,lng va tinh hQ'p Iy cua cac U'6'c tinh k~ toanma Ban Giam d5c da thl,J'chi$n, cOng nhU' danh gia cach trinh bay t6ng th~ cac bao cao taichfnh.

Chung toi tin rc1lngcac bc1lngchLrng ma chung toi thu dU'Q'cdu va thich hQ'p d~ lam cO'sa chochung toi dU'a ra y ki~n ki~m toano

3.......................................................................................... , , , , .

: PricewaterhouseCoopers (Vietnam) Ltd., 4th Floor, Saigon Tower, 29 Le Duan Street, District 1, Ho Chi Minh City,VietnamT: +84 (8)38230796, F:+84 (8) 38251947, www.pwc.comjvietnam

p-wc

y ki~n

Theo 'I ki~n cua chung toi, xet tren moi phU'O'ngdi$n trong y~u, cac bao cao tai chinh th§ hi$ntrung thl,fC va hQ'p 19tinh hinh tai chinh cua Cong ty t<;lingay 31 thang 12 nam 2011 cOng nhU'

k~t qua kinh doanh va cac d6n~ lU'u chuy§n ti~n t$ cua Cong ty trong nien do k~t thuc vao ngayneu tren, phu hQ'pvai cac Chuan ml,fC K~ toan Vi$t Nam, Ch~ do K~ toan Vi$t Nam va cac quidinh phap 1'1co lien quan ap dl,lng cho cac cong ty ChLJ'ngkhoan dang hO<;ltdong t<;linU'acCHXHCN Vi$t Nam.

Le Van H6aSo chung chi KTV: 0248/KTV

Cong ty TNHH PricewaterhouseCoopers (Vi$t Nam)TP. H6 Chi Minh, nU'ac CHXHCN Vi$t NamSao cao ki§m toan so HCM3000Ngay 9 thang 2 nam 2012

NhU' da neu trong thuy~t minh 2.1 cho cac bao cao tai chinh, cac bao cao tai chinh kem theola khong nham th§ hi$n tinh hinh tai chinh, k~t qua hO<;ltdong kinh doanh va lU'u chuy§n ti~nt$ theo cac nguyen t,3c va thong 1$ k~ toan da dU'Q'cthua nh~n a cac nU'ac va cac th§ ch~khac ngoai nU'ac CHXHCN Vi$t Nam, va hO'n nCra, cOng khong danh cho nhCrng ngU'6'i SLrdl,lng nao khong bi~t cac nguyen t~c, cac thu tl,lCva cach thl,fc hanh k~ toan Vi$t Nam.

4

CONG TY cO pHAN CHO'NG KHOAN KIM ENG VieT NAMM~u s6 B 01 - CTCK

BANG CAN DOl KI: ToAN T~i ngay 31 thimg 12

MaThuy~t20112010

so

TAl SAN minhVNDVND

A

TAl SAN NGAN H~N 512.886.641.351485.167.463.123

I

Ti6n va cae khoan tU'O'ng dU'O'ng ti6n 493.146.157.43717.927.814.920

1

Tien 30.662.157.43717.927.814.920

2Cac khoan tU'O'ngdU'O'ng tien 62.484.000.000

II

Cae khoan dclu tU' tai ehinh ng~n h~n 5(a)118.163.0006.605.500

1

' .118.163.0006.605.500Dau tU' ngan h,;m

III

Cae khoan pMi thu ng~n h~n 415.212.573.734464.254.996.739

2Tra trU'6'c cho ngU'CYiban 1.445.322.050544.560.997

4Phai thu hO<;1tdong giao dich chung khoan6422.732.086.971469.374.781.408

5Cac khoan phai thu khac 81.868.957.084

6Dl,I' phang phai thu ng~n h<;1nkh6 dai 7(8.964.835.287)(7.533.302.750)

V

Tai san ng~n h~n khae 4.409.747.1802.978.045.964

1Chi phi tra trU'6'c ng~n h<;1n 1.564.622.583636.560.144

3Thue va cac khoan khac phai thu nha

nU'6'c

9448.550.0924

Tai san ng~n h<;1nkMc 102.396.574.5052.341.485.820

B

TAl SAN oAI H~N 28.592.402.19930.443.461.670

II

Tai san e6 dinh 17.255.524.78620.718.090.118

1Tai san co dinh hliu hlnh 11(a)12.440.978.26813.689.666.069

Nguyen gia

36.134.317.35830.841.960.550

Gia tri hao man IOy ke(23.693.339.090)(17.152.294.481 )

3

Tai san co dinh va hinh 11(b)4.814.546.5187.028.424.049

Nguyen gia

14.282.056.49713.303.624.507

Gia trj hao man IOy ke(9.467.509.979)(6.275.200.458)

IV

Cae khoan dclu tU' tai chinh dai h~n 5(b)2.186.136.0004.363.050.000

3Dau tU' chung khoan dai h<;1n

- chung khoan s~n sang de ban

2.186.136.0004.363.050.000

V

Tai san dai h~n khac 9.150.741.4135.362.321.552

1Chi phi tra trU'6'c dai h<;1n 122.065.032.1971.158.467.402

2Tai san thue thu nh<;lphoan l<;1i 182.259.194.1881.877.339.122

3Tien nop Quy ho trq thanh toan 134.826.515.0282.326.515.028

TONG CQNG TAl SAN

541.479.043.550515.610.924.793

Cac thuyet minh tCPtrang 9 den trang 28 la mot phan cau thanh cac bao cao tai chfnh nay.

5

CONG TY cO pHAN CHlrNG KHOAN KIM ENG VieT NAMMau 56 B 01 - CTCK

BANG CAN DOl K~ ToAN

(ti~p theo)T~i ngay 31 thang 12

MaThuy~t20112010

s6TAl SAN (ti~p theo) minhVNDVND

A

NO' PHAI TRA 217.150.185.134194.802.126.389

I

NQ'ng~n h~n 216.514.908.201194.311.275.452

1Vay ng~n h<;ln 14158.865.447.363138.291.764.137

2Phai tra ngU'CYiban 143.200.255448.121.193

3NgU'CYimua tra tien trU'6'c 645.032.000850.732.000

4Thue va cac khoan phai nop Nha nU'6'c 151.342.280.8974.317.469.423

5

Phai tra nhtm vien 3.363.29744.533.432

6Chi phi phai tra 167.618.138.0438.005.070.420

7Phai tra noi bo 26(b)189.773.50210.395.432

8Phai tra hoat dong giao dich chlfng khoan 1747.044.217.51341.535.105.444

9Phai tra hO co tlfC, goc va lai trai phieu 12.164.497502.968.610

11Cac khoan phai tra, phai nop ng~n h<;lnkhac 651.290.834305.115.361

II

NQ'dai h~n 635.276.933490.850.9376

Dl,J'phOng trQ' cap mat vi$c lam 635.276.933490.850.937

B

VON CHU s6' HO'U 324.328.858.416320.808.798.404

I

v6n chu So' hCPu 20324.328.858.416320.808.798.4041

Van g6p cua chu sO>hCfu 19300.000.000.000300.000.000.000

5Chenh I$ch danh gia l<;litai san 2.6(b)(2.099.235.000)(588.937.500)

8Quy dl,J'phong tai chinh 2.671.404.6712.419.886.795

9Quy dl,J'trCf bo sung van 2.671.404.6712.419.886.795

10LQ'i nhu<;insau thue chU'a phan phoi 21.085.284.07416.557.962.314

TONG CQNG NGUON VON

541.479.043.550515.610.924.793

Ng6 Thanh ThuyK~ toan trU'ang

Cac thuyet minh hi trang 9 den trang 28 la mot phan cau thanh cac bao cao tai chfnh nay.

6

CONG TY cO pHAN CHUNG KHOAN KIM ENG VieT NAMMiu s6 B 02 - CTCK

BAo cAo KET QuA HO~T DONG KINH DOANH Nam tai ehinh k6t thuengay 31 thang 12Ma

Thuy6t20112010

so

minhVNDVND

1

Doanh thu 114.047.978.993113.257.794.447

Trang 66: Doanh thu hO<;ltdong m6i gi6'i ChLJ'ngkhoan

32.175.844.65545.578.276.055

Doanh thu hO<;ltdong dau tU' ChLJ'ngkhoan, g6p van

13.077.267177.517.950

Doanh thu hO<;ltdong tU' van

809.781.8176.864.365.787

Doanh thu lU'u ky chung khoan

189.760.703171.318.776

Doanh thu SLrdl,mg van

584.329.330517.085.590

Doanh thu khac

2180.275.185.22159.949.230.289

2

Cae khoan giam tnp doanh thu

3

Doanh thu thu~n v~ ho~t dQng kinh doanh 114.047.978.993113.257.794.447

4

Chi phi hO<;ltdong kinh doanh 22(67.753.089.552)(50.713.291.786)

5

Lq'i nhu~n gQP eua ho~t dQng kinh doanh 46.294.889.44162.544.502.661

6Chi phi quan Iy doanh nghi~p 23(39.478.406.252)(40.040.185.288)

7

Lq'i nhu~n thu~n tIP ho~t dQng kinh doanh 6.816.483.18922.504.317.373

8Thu nh$p khac 24133.174.7381.090.862.772

9Chi phi khac 24(120.370.396)(7.727.300)

10

Thu nh~p khae - s6 thu~n 12.804.3421.083.135.472

11

TOng Iq'i nhu~n k6 toan trU'6'e thu6 6.829.287.53123.587.452.845

12Chi phi thu~ TNDN hi~n hanh 25(1.532.168.585)(6.397.193.087)

13Chi phi thu~ TNDN hoan l<;Ii 25(266.761.434)694.754.666

14

Lq'i nhu~n sau thu6 TNDN 5.030.357.51217.885.014.424

TamT6ng Giam d6cNgay 9 thang 2 nam 2012

Ng6 Thanh ThuyK~ toan trU'cYng

Cac thuy~t minh tli trang 9 d~n trang 28 113 mot phan cau thanh cac bao cao tai chfnh nay.

7

CONG TY cO pHAN CHUNG KHOAN KIM ENG VieT NAMMau 56 B 03 - CTCK

sAo cAo LU'U CHUYEN TII~N TE

(Thea phU'O'ng phap gian ti~p) .Nam tai chfnh k~t thuc

ngay 31 thang 12MaThuy~t20112010

s6minhVNDVND

I

LU'U CHUY~N TI~N TO' HO~T DONG KINH DOANH01

L9'i nhu~n trU'<Ycthu~ 6.829.287.53123.587.452.845Dillu chinh cho cac khoan: 02

Khau hao tai san co dinh 9.742.370.0499.162.597.20803

Cac khoan dl,l' ph6ng 1.431.532.5375.613.415.50105

La hi hO:;lt dong dau tU' 36.775.6817.727.30006

Chi phi lai vay 7.440.520.9832.730.623.53108

L9'i nhu~n tiJ' hOCiltd(>ng kinh doanh trU'<Yc nhCPng thaydoi v6n lU'u d(>ng

25.480.486.78141.101.816.38509

Giam/(tang) cac khoan phai thu 45.055.801.783(208.372.656.785)11

Tang/(giam) cac khoan phai tra 2.603.136.714(167.562.580.104)12

Tang cac chi phi tra trU'O'c (1.834.627.234)(650.911.070)13

Tilln lai vay da tra (6.981.360.794)(2.730.623.531 )14

Thue thu nh$p doanh nghi$p da n¢p (3.272.046.175)(12.575.384.251 )

20

LU'u chuy~n ti~n thu§n tlr hOCiltd(>ng kinh doanh 61.051.391.075(350.790.339.356)

"

LU'U CHUY~N TI~N TO' HO~T DONG DAu TU'21

Tilln chi de mua s~m TSCD (6.323.176.898)(6.541.780.059)23

Tilln glfi co ky h:;ln trEm 3 thang (77.100.000.000)(145.000.000.000)24

Thu tilln glfi co ky h:;ln trEm 3 thang 77.100.000.000275.000.000.00025

Tilln chi dau tU' gop von vao dan vi khac (829.506.563)(27.414.093.486)26

Tilln thu h6i dau tU' gop von vao dan vi khac 742.222.14722.780.647.986

30

LU'u chuy~n ti~n thu§n tiJ' hOCiltd(>ng d§u tU' (6.410.461.314)118.824.774.441

'"

LU'U CHUY~N TI~N TO' HO~T DONG TAl CHiNH31

Tilln thu tli nh$n von gop cua chu sa hCi'u 100.000.000.00033

Tilln vay ng~n h:;ln nh~n dU'O'c 276.014.654.640202.564.579.36234

Tilln chi tra nO'goc vay (255.437.241.884)(66.644.578.451 )36

cll tLPC,IO'inhu~n da tra cho chu sa hCi'u (17.000.000.000)

40

LU'u chuy~n thu§n tiJ' hOCiltd(>ng tai chfnh 20.577.412.756218.920.000.911

50

LU'u chuy~n ti~n thu§n trong nam 75.218.342.517(13.045.564.004)

60

Ti~n va tU'O'ng dU'O'ng ti~n d§u nam 417.927.814.92030.973.378.924

70

Ti~n va tU'O'ng dU'O'ng ti~n cu6i nam 493.146.157.43717.927.814.920

'\J\M;--L<..7"

Ng6 Thanh ThuyKe toan tmang

i

ng Giam docNgay 9 thang 2 nam 2012

Cac thuyet minh hi trang 9 den trang 28 la mot phan cau thanh cac bao cao tai chfnh nay.

8

CONG TY cO pHAN CHlrNG KHOAN KIM ENG VI~T NAM

THUYI:T MINH BAo cAo TAl CHiNHCHO NAM TAl CHiNH KI:T THUC NGAY 31 THANG 12 NAM 2011

1 D~C DII:M HO~T DONG COA CONG TY

Mau s6 B 09 - CTCK

Cong ty c6 ph~n Chung khoan Kim Eng Vi$t Nam ("Cong ty") dU'O'cthanh I$p t~i nU'6'cCHXHCN Vi$t Nam theo Gi~y phep thanh I$p sb 71/UBCK-GP ngay 14 thang 12 nam2007 do Oy Ban Chung khoan Nha nU'6'c cap.

HO<;ltdong chfnh cua Cong ty baa g6m moi gi6'i ChLl'ngkhoan, tl,f daanh chung khoan, tLl'v~n tai chfnh, quan Iy danh ml,JCd~u tLl',baa lanh phat hanh va ILI'uky chung khaan.

T~i ngay 31 thang 12 nam 2011, Cong ty co 327 nhan vien (2010: 223 nhan vien).

2 CHuAN MV'C vA CHI: DO KI: ToAN Ap DVNG

2.1 Coosa cua vi~c so~n I~p cac bao cao tai chinh

Cac bao cao tai chfnh da dU'O'cso~n I$p theo cac Chuan ml,fC K~ toan Vi$t Nam, Ch~do K~ toan Vi$t Nam va cac quy dinh hi$n hanh ap dl,Jng cho cac cong ty chung khoandang ho~t dong t~i nU'6'c CHXHCN Vi$t Nam. Bao cao tai chfnh dU'O'cso~n thao dl,J'atheo quy U'6'c gia gbc, co diE§uchTnh d~ ghi nh$n cac khoan d~u tU' theo gia tri hO'p IY.

Cac bao cao tai chfnh kem theo khong nham vao vi$c trinh bay tinh hinh tai chfnh, k~tqua kinh doanh va lU'u chuy~n tiE§nt$ theo cac nguyen t~c va thl,fC hanh k~ toan thU'ongdU'O'cch~p nh$n & cac nU'6'c va cac th~ ch~ khac ngoai nU'6'c CHXHCN Vi$t Nam. Cacnguyen t~c va thl,fC hanh k~ toan SLr dl,Jngt~i nU'6'c CHXHCN Vi$t Nam co th~ khac v6'icac nguyen t~c va thong 1$k~ toan t~i cac nU'6'c va cac th~ ch~ khac.

2.2 Nien de} k~ toan

Nien do k~ toan cua Cong ty b~t d~u tlf ngay 1 thang 1 d~n ngay 31 thang 12.

2.3 DO'nvi ti~n t~ SLPdl:lngtrong k~ toan

Ban vi SLr dl,Jngtrong k~ toan la tiE§ndong Vi$t Nam va dU'O'ctrinh bay tren bao cao taichfnh theo d6ng Vi$t Nam.

Cac nghi$p Vl,Jphat sinh bang ngo~i t$ dU'O'cquy d6i theo ty gia ap dl,Jngvao ngay phatsinh nghi$p Vl,J. Chenh I$ch ty gia phat sinh tlf cac nghi$p Vl,Jnay dU'O'cghi nh$n la thunh$p ho~c chi phf trong bao cao k~t qua ho~t dong kinh doanh.

Tai san va nO'phai tra bang tiE§ngbc ngo~i t$ t~i ngay cua bang can dbi k~ toan dU'O'cdanh gia I~i theo ty gia ap dl,Jngvao ngay cua bang can dbi k~ toano Chenh I$ch ty giaphat sinh tlf vi$c danh gia I~i nay dU'O'cghi nh$n la thu nh$p ho~c chi phf trong bao caok~t qua ho~t dong kinh doanh.

2.4 H~th6ng va hinh thlPCs6 k~ toan ap dl:lng

Cong ty SLr dl,lng hinh thuc nh$t ky chung d~ ghi s6 cac nghi$p Vl,lkinh t~ phat sinh.

9

CONG TV cO pHAN CHO'NG KHOAN KIM ENG VI~T NAMMau s6 B 09 - CTCK

2.5 Ti~n va eae khoan tU'O'ngdU'O'ng ti~n

Ti~n va cac khoan tU'O'ngdU'O'ngti~n bao gbm ti~n m~t t~i quy, ti~n gli'i ngan hang, ti~ndang chuy~n, ti~n gli'i thanh toan bu trli' giao djch chli'ng khoan va cac khoan d~u tU'ng~n h~n khac co thai gian dao h~n ban d~u kh6ng qua ba thang.

2.6 Cae khoan dau tU'

(a) Dau tU' ng~n h~n

f)§u tU' ch&ng khoan ngan hl;ln

f)~u tU' chli'ng khoan ng~n h~n la chli'n~ khoan ban d~u dU'O'cmua va n~m giCrcho ml,JCdich kinh doanh trong ng~n h~n ho~c neu Ban Giam d6c quy~t dinh nhU' v~y.

f)~u tU' chli'ng khoan ng~n h~n ban d~u dU'O'cghi nh~n theo gia mua thl,l'c t~. Sau do,cac chli'ng khoan nay dU'O'cghi nh~n theo gia tri hO'p IY. Lai/(Io) tli' kinh doanh chli'ng

khoan dU'O'c~hi nh~n VaGdoanh thu ho~c chi phi tr€m bao cao k~t qua ho~t dong kinhdoanh. Gia von cua chli'ng khoan kinh doanh ban trong nam dU'O'cxac dinh theophU'O'ng phap binh quan gia quy~n.

C6 tli'c dU'O'chU'ang tli' cac khoan d~u tU' chli'ng khoan v6n trong nam dU'O'cghi nh~nVaG bao cao k~t qua kinh doanh. Ti~n lai hU'ang dU'O'ctli' cac d~u tU' chli'ng khoan nO'

dU'O'cghi nh~n giam trli' VaGgia v6n cho ph~n lai dU'O'chU'anQ cho giai do~n trU'&c ngayd~u tU' chli'ng khoan va ghi nh~n VaGthu nh~p d~u tU' cho phan lai dU'O'chU'ang k~ tli'ngay d~u tU'.

(b) Dau tU' dai h~n

f)§u tU'san sang ae ban

Chli'ng khoan san sang d~ ban la cac chli'ng khoan dU'O'cgiCrtrong thai gian kh6ng andinh trU'&c, co th~ dU'O'cban d~ dap li'ng nhu c~u thanh khoan ho~c d~ li'ng pho v&itrU'ang hO'p thay d6i lai suat, tTgia, ho~c gia tri chli'ng khoan.

Cac khoan d~u tU' chli'ng khoan san sang d~ ban dU'O'cghi nh~n ban d~u theo gia muathl,l'c t~. Sau do, cac chli'ng khoan nay dU'O'cghi nh~n theo gia tri hO'p IY.

Thay d6i trong ~ia tri hO'p Iy cua cac khoan d~u tU' chli'ng khoan san sang d~ ban dU'O'cghi nh~n VaGvon chu sa hCruva se dU'O'cchuy~n sang bao cao k~t qua kinh doanh khiban cac khoan d~u tU' nay.

f)§u tU' giG'aEmngay aao hl;ln

Chli'ng khoan giCrd~n ngay dao h~n la cac chli'ng khoan nO'co ky h~n c6 dinh va cackhoan thanh toan c6 dinh ho~c co th~ xac dinh dU'O'cva Ban Giam d6c co y dinh va cokha nang giCrd~n ngay dao h~n.

Cac khoan d~u tU' giCrd~n ngay dao h~n dU'O'cghi nh~n theo gia mua. Sau do, cackhoan d~u tU' nay dU'O'cghi nh~n theo gia tri phan b6 sli' dl,Jng lai suat hCruhi$u.

C6 tli'c dU'O'chU'ang tli' cac khoan d~u tU' chli'ng khoan v6n trong nam dU'O'cghi nh~nVaG bao cao k~t qua kinh doanh. Ti~n lai hU'ang dU'O'ctli' cac d~u tU' chli'ng khoan nO'

dU'O'cghi nh~n giam trli' VaGgia v6n cho ph~n lai dU'O'chU'anQ cho giai do~n trU'&c ngayd~u tU' chli'ng khoan va ghi nh~n VaGthu nh~p d~u tU' cho phan lai dU'O'chU'ang kll tli'ngay d~u tU'.

10


2.7 Tili sim c6 djnh

Tai san co ajnh hCfu hinh va tai san co ajnh va hinh

Mau s6 B 09 - CTCK

Tai san c6 dinh dU'Q'Cthe hi$n theo njluyen gia trLr di khau hao IOy k~. Nguyen gia baag6m cac chi phi lien quan tn,J'cti~p den vi$c thl,l dac tai san c6 dinh.

Khau hao

Tai san c6 dinh dU'Q'ckhau hao theo phU'O'ng phap dU'ang thang de trLr d~1nnguyen giatai san qua su6t thai gian hCrudl,lng U'&c tfnh. Cac ty 1$khau hao hang nam nhU' sau:

Nang cap van phong thueThi~t bi, dl,lng Cl,lquan IyPhU'O'ngti$n v~n taiPh~n m~m vi tfnh

Thanh 19

3 - 6 nam3 - 5 nam

6 nam5 nam

Lai va 10 do thanh Iy nhU'Q'ng ban tai san c6 dinh dU'Q'cxac dinh b~ng s6 chenh I$chgiCra s6 ti~n thu thu~n do thanh Iy v&i gia tri con li;li cua tai san va dU'Q'cghi nh~n la thunh~p ho~c chi phi trong baa cao k~t qua hOi;ltdong kinh doanh.

2.8 Chi phi di yay

Cac khoan vay dung de b6 sung v6n lU'u dong cho Cong ty. Chi phi di vay dU'Q'cghinh~n trong baa cao k~t qua hOi;ltdong kinh doanh khi phat sinh.

2.9 Ghi nh~n doanh thu

Doanh thu dU'Q'cghi nh~n khi Cong ty co kha nang nh~n dU'Q'ccac lQ'i ich kinh t~ co thexac dinh dU'Q'cmot cach chac chan.

Doanh thu cung cap djch VI) cho nha aau tLf

Doanh thu cung cap dich Vl,l cho nha d~u tU' baa g6m phi moi gi&i chung khoan, phibaa lanh phat hanh va phi tU' van d~u tU' tai chinh dl,J'atren gia th6a thu~n v&i nha d~utU' va dU'Q'cghi nh~n theo phU'O'ngphap trich trU'&c.

Doanh thu tif ho~t a9ng tl,J'doanh

Doanh thu tLr hOi;ltdong tl,J'doanh va gap v6n baa g6m thu nh~p tLr hOi;ltdong tl,J'doanhva c6 tuc.

Thu nh~p tLr hOi;ltdong tl,J'doanh la khoan chenh I$ch giCra gia ban va gia v6n cuachung khoan ban ra.

Thu nh~p c6 tuc dU'Q'cghi nh~n trong baa cao k~t qua kinh doanh hQ'p nhat khi quy~nnh~n c6 tuc cua Cong ty dU'Q'cxac I~p.

Doanh thu ve van kinh doanh va doanh thu khac

Doanh thu v~ v6n kinh doanh va doanh thu khac baa g6m thu nh~p lai ti~n gLri nganhang, ti~n lai thu dU'Q'ctLr cac giao dich ky quy, ti~n lai thu dU'Q'ctLr cac hOi;ltdong ti;lmung v6n cho nha d~u tU' va hQ'pd6ng hQ'p tac kinh doanh chung khoan. Cac khoandoanh thu nay dU'Q'cghi nh~n theo phU'O'ngphap trich tm&c.

11


2.1 0 Thu~ thu nh~p hoan It;ti

Mau 56 B 09 - CTCK

Thul§ thu nh~p hoan l<;iidU'O'ctfnh d~y du, SLrdl,mg phU'O'ngthuc cong nO', cho Sl,fchenh I$ch t<;imthai giCra gia tri tfnh thul§ cua tai san va nO'phai tra v&i gia tri s6 sachghi tren bao cao tai chinh. Thul§ thu nh~p hoan l<;iikhong dU'O'ctfnh khi no phat sinh tuSl,f ghi nh~n ban d~u cua mot tai san hay nO' phai tra cua mot giao dich khong phai lagiao dich sat nh~p doanh nghi$p, ma giao djch do khong co anh hU'6'ng dl§n IO'inhu~n/lo kl§ toan ho~c IO'inhu~n/lo tinh thul§ thu nh~p t<;iithai di~m giao dich. Thul§ thunh~p hoan l<;iidU'O'ctinh theo thu~ su~t dl,f tinh dU'O'cap dl,mg trong nien do ma tai sandU'O'cban di ho~c khoan nO' phai tra dU'O'cthanh toan dl,fa tren thul§ su~t da ban hanhho~c xem nhU' co hi$u Il,fc t<;iingay cua bang can d6i k~ toan.

Tai san thul§ thu nh~p hoan l<;iidU'O'cghi nh~n t&i chung ml,fC co th~ SLrdl,mg dU'O'cnhCrng chenh I$ch t<;imthai d~ tfnh vao IO'inhu~n chiu thu~ co th~ co dU'Q'ctrong tU'O'nglai.

2.11 Cae b€m lien quan

£)U'O'ccoi la cac ben lien quan la cac doanh nghi$p - k~ ca cong ty mt;!, cong ty con cac ca nhan, trl,fc ti~p hay gian ti~p qua mot ho~c nhit§u trung gian, co quyt§n ki~m soatCong ty ho~c chju Sl,f ki~m soat cua Cong ty, ho~c cung chung Sl,f ki~m soat v&i Congty. Cac ben lien k~t, cac ca nhan nao trl,fc ti~p ho~c gian ti~p n~m quyt§n bi~u quy~tcua Cong ty ma co anh hU'6'ng dang k~ d6i v&i Cong ty, nhCrng chuc trach quan Iy chuch6t nhU' giam d6c, vien chuc cua Cong ty, nhCrng thanh vien than c~n trong gia dinhcua cac ca nhan ho~c cac ben lien k~t nay ho~c nhCrng cong ty lien kl§t v&i cac ca nhannay cOng dU'O'ccoi la ben lien quan.

Trong vi$c xem xet m6i quan h$ cua tung ben lien quan, ban ch~t cua m6i quan h$dU'O'cchu Y chu khong phai chi la hinh thuc phap IY.

2.12 Cae khoan dl;l' phong

Cac khoan dl,f ph6ng dU'O'cghi nh~n khi: Cong ty co mot nghia Vl,l - phap Iy ho~c liend&i - hi$n t<;iiphat sinh tu cac Sl,f ki$n da qua; co th~ dU'a d~n Sl,f giam sut nhCrng IO'iichkinh t~ c~n thi~t d~ thanh toan nghia Vl,l nO'; gia tri cua nghia Vl,l nO'do dU'O'cU'&c tfnhmot cach dang tin c~y. Dl,f ph6ng khong dU'O'cghi nh~n cho cac khoan 10 hO<;itdongtrong tU'O'nglai.

Dl,f ph6ng dU'O'ctfnh theo cac khoan chi phi dl,f tinh phai thanh toan nghia Vl,l nO'. Nl§uy~u t6 thai gia cua tit§n t$ la quan trQng thi dl,f ph6ng dU'O'ctfnh 6' gia t!i hi$n t<;iiv&i su~tchi~t kh~u trU'&c thul§ va phan anh nhCrng danh gia theo thi trU'ang hi$n t<;iivt§thai giacua tit§n t$ va rui ro Cl,lth~ cua khoan nO'do. Khoan tang len trong dl,f ph6ng do thaigian troi qua dU'O'cghi nh~n la chi phi tit§n lai.

12

CONG TY cO pHAN CHlrNG KHOAN KIM ENG VieT NAMMiu 56 B 09 - CTCK

2.13 0••••phong trQ' cap thai vi~c

Theo Lu~t Lao dong Vi$t Nam, ngU'ai lao dong cua Cong ty dU'Q'chU'ang khoan trQ' dpthoi vi$c can Clf vao s5 nam lam vi$c. Khoan trQ' ctlp nay dU'Q'ctra mot Ian khi ngU'ailac dong thoi lam vi$c cho Cong tV. Dl)' ph6ng trQ' ctlp thai vi$c dU'Q'cI~p tren cO'saU'O'Ctfnh s5 tit§n Cong ty phai tra khi chtlm dlft hQ'p d6ng lac dong do ngU'ai lao dong cothai gian lam vi$c cho cong tV. Theo Lu~t Sao hiem Xa hoi, tli' ngay 1 thang 1 nam2009, Cong ty phai nop tit§n vao Quy bao hiem thtlt nghi$p do CO'quan Sao hiem Xahoi Vi$t Nam quan IY. Do thl)'c hi$n chinh sach bao hiem thtlt nghi$p, Cong ty khongcan phai I~p dl)' ph6ng cho s5 nam lam vi$c cua ngU'ai lao dong tli' ngay 1 thang 1 nam2009. Tuy nhien, s5 dl)' ph6ng trQ' ctlp thoi vi$c t<;lingay 31 thang 12 nam 2011 dU'Q'Cxac dinh can Clf vao s5 nam lam vi$c cua ngU'ai lao dong tfnh deln ngay 31 thang 12nam 2008 va dl)'a tren mlfc IU'O'ngtrung binh cua hQ trong giai dO<;ln6 thang trU'O'cngaycua bang can d5i k~ toan nay.

2.14 Nguyen t~c ghi nh~n lQ'i nhu~n va cac quy

Phan chia /9'i nhu~n

Phan cll tlfC cua cll dong cua Cong ty dU'Q'cghi nh~n la mot khoan phai tra trong cac

bao cao tai chinh cua ky k~ toan ma cll tlfC dU'Q'ccac cll don~ phe chu~n. LQ'inhu~nthuan sau thu~ thu nh~p doanh nghi$p co the chia cho cac co dong sau khi dU'Q'cd<;lihOi cll dong chtlp thu~n va sau khi da trich I~p quy dl)' ph6ng theo cac quy dinh phap IyVi$t Nam.

Ouy dl,J' ph6ng tai chfnh

Quy dl)' ph6ng tai chinh dU'Q'ctrich I~p hang nam vO'i mlfc 5% lQ'inhu~n cua Cong tycho d~n khi d<;lt10% v5n gop dit§u 1$theo Thong tU' 11/2000ITT-STC ngay 1 thang 2nam 2000 do So Tai chinh ban hanh ap dl,mg cho cac cong ty chlfng khoan. Quy dU'Q'ctrich I~p nham bao toan hO<;ltdong kinh doanh binh thU'ang cua Cong ty trU'O'ccac rui roho~c thua 16trong kinh doanh ho~c dl)' ph6ng cho 16ho~c tlln thtlt do cac nguyen nhankhach quan.

Ouy dl,J' trif tang van eJifW/~

Quy dl)' tni' tang v5n dit§u 1$dU'Q'ctrich I~p hang nam vO'i mlfc 5% lQ'inhu~n cua Congty cho d~n khi d<;lt10% v5n gop dit§u 1$theo quy~t dinh 11/20001TT -STC ngay 1 thang 2nam 2000 do So Tai chinh ban hanh ap dl,mg cho cac cong ty chlfng khoan. Quy dU'Q'ctrich I~p de SLY dl,mg vao vi$c ma rong kinh doanh ho~c bll sung v5n dit§u 1$da gop.

13

CONG TY cO pHAN CHlrNG KHOAN KIM ENG VieT NAM

3 QUAN LY RUI RO TAl CHiNH

Cae yeu t6 rui ro tai ehfnh

M~u s6 B 09 - CTCK

Cac hoe;ttdong cua Cong ty khi~n cho Cong ty phai ehju rui ro thj trU'ong (bao gom rui roti~n t$, rui ro lai suat va rui ro v~ gia khac), rui ro tin dl,mg va rui ro thanh khoan.

Ban Giam d6c chju trach nhi$m d~t ml,JCtieu va cac nguyen tac cO' ban v~ quan Iy rui rotai chfnh cho Cong ty. Ban Giam d6c I~p cac chfnh sach chi ti~t nhU' nh~n di$n va dolU'ong rui ro, he;tnmuc rui ro va cac chi~n 1U'Q'cph6ng ngll'a rui rooVi$c quan Iy rui ro taichfnh dU'Q'cthl,J'chi$n boi bO ph~n Ngan quy thuoc ph6ng Tai chfnh va ph6ng Quan IyRui roo

Cac ph6ng neu tren do lU'ong muc do rui ro thl,J'ct~ so v6'i he;tnmuc dU'Q'cd~ ra va I~pbao cao thU'ong xuyen d~ hOi dong quan trj va Ban Giam B6c xem xet. Thong tin trinhbay sau day la dl,J'atren thong tin ma Ban Giam d6c nh~n dU'Q'c.

3.1 Rui ro thi trU'cYng

(i) Rui ro tien t~

Vi$c kinh doanh cua Cong ty phai chiu rui ro tll' dong do la My ("USD") vi cac khoan yayl6'n v6'i ben lien quan d~u bfing USD. Cong ty quan Iy rui ro nay bfing cach glii cackhoan yay v6'i ben lien quan vao mot ngan hang trong nU'6'c sau d6 ky mot hQ'p dongyay khac bfing dong Vi$t Nam.

Rui ro ti~n t$ cua Cong ty d6i v6'i USD la nhU' sau:

Tai san tai chinh

Ti~n m~t va ti~n glii ngan hang

NQ' tai chinh

Cac khoan yay

MlPC dQ rui ro ti~n t~

2011

1.000 d6ng

62.484.000.000

62.484.000.000

62.484.000.000

62.484.000.000

2010

1.000 d6ng

(ii) Rui ro ve gia

Cong ty phai chju rui ro v~ gia chung khoan v6n phat sinh tll' cac khoan d~u tU' dU'Q'cphan loe;tila tl,J'doanh va san sang d~ ban. Chi~n 1U'Q'ccua Cong ty khong t~p trung vaotl,J'doanh chung khoan. Cac khoan d~u tU' ngan he;tntri gia 118.163.000 dong Vi$t Namla d~ hi$u chTnh cac I$nh chung khoan sai dU'Q'ccac nha moi gi6'i thl,J'chi$n. Cac khoand~u tU' dai he;tndU'Q'cdo lU'ong theo gia trj hQ'p Iy va khong c6 cac khoan d~u tU' dai he;tnnao them trong nam. Tuy nhien, he;tnmuc rui ro la thap xet gia trj d~u tU' dai he;tnlakhong trc;mgy~u.

14

CONG TV cO pHAN CHO'NG KHOAN KIM ENG VieT NAMMau 56 8 09 - CTCK

3 QUAN LY ROI RO TAl CHiNH (ti~p theo)

3.1 Rui ro thj trU'cYng(ti~p theo)

(iii) Rui TO fai suaf

Cong ty phai chiu rui ro lai su~t tren cac khoan vay cua Cong ty. Rui ro lai su~t to' cackhoan vay to' ben lien quan la th~p xet cac khoan vay sau do da dU'Q'cglfi vao motngan hang trong nU'ac vai lai su~t khong th~p hO'n nhit§u so vai lai su~t di vay. Bi~ndong lai su~t di vay to' cac ngan hang va khach hang ca nhan anh hU'&ng d~n lai su~tcua cac hO:;itdong tai chinh cua Cong ty. Do do, anh hU'&ng thu~n cua bi~n dong laisu~t d~n lQ'inhu~n sau thu~ dU'Q'cdanh gia la khong trc;>ngy~u.

3.2 Rui ro tin dl:lng

Cong ty phai chiu rui ro tin dl,mg to' cac khoan phai thu to' cac giao dich chli'ng khoan.Cong ty quan Iy rui ro tin dl,lng theo hU'ang dan t:;ii Quy~t dinh 637/Q8-UBCK ngay 30thang 8 nam 2011.

H6 sO'thanh toan cua khach hang va h:;in mli'c rui ro tin dl,lng dU'Q'ctheo doi lien tl,lC b&ibo ph~n Quan Iy rui ro va dU'Q'Cbao cao cho Ban Giam d6c.

(a) Cae fai san fai ehinh kh6ng qua hftln eOng kh6ng bi giam gia

Cac khoan tit§n glfi ngan hang khong qua h:;in va khong bj sut giam gia tri chu y~u lacac khoan tit§n glfi t:;ii cac ngan hang co x~p h:;ing tin nhi$m cao t:;ii thi trU'ang trongnU'ac.

Cac tai san ngan h:;in khac chu y~u bao g6m tit§n d~t CQCthue van phong vai cac bencho thue co tin nhi$m cao khong qua h:;in cGng nhU' khong bi sut giam gia trio

(b) Tai san fai ehinh qua hftln v8lho~e giam gia

Khong co cac nhom tai san tai chinh khac qua h:;in vatho~c giam gia ngo:;ii tr0' cackhoan phai thu.

Qua h:;in to' 1 d~n 30 ngay (*)

Qua h:;in to' 31 d~n 60 ngay

Qua h:;in to' 61 d~n 90 ngay

Qua h:;in tren 90 ngay (**)

2011

VND

10.194.078.202

10.605.815.587

20.799.893.789

2010

VND

3.230.229.844

13.479.801.001

16.710.030.845

(*) Cac khoan qua h:;in to' 1 d~n 30 ngay da dU'Q'cnh~n d~y du vao thang 1 nam 2012.

(**) Cac khoan qua h:;in tren 90 ngay da dU'Q'ctrfch I~p dl,l' phong vai s6 tit§n la8.964.835.287 VND (2010: 7.533.302.750 d6ng). s6 tit§n con l:;ii 1.640.980.300d6ng (2010: 5.946.498.251 d6ng) dU'Q'cdam bao bang tai san th~ ch~p.

15

CONG TV cO pHAN CHLrNG KHOAN KIM ENG VI~T NAM

3 QUAN LY RUI RO TAl CHiNH (ti~p theo)

3.3 Rui ro thanh khoan

Mau 56 B 09 - CTCK

Bang dU'O'iday phan tich cac khoan nO'tai chinh phi- phai- sinh vao cac nhom dao h~nco lien quan dlla tren ky h~n con I~i tLr ngay I~p bang can d6i k~ toan d~n ngay dao h~ntheo hO'pd6ng. Cac s6 tiE§ndU'O'ctrinh bay trong bang sau 113cac dong tiE§ntheo hO'pd6ng kh6ng chi~t kh~u.

T~i ngay 31 thang 12 nam 2011Cac khoan vay

Phai tra cho cac giao djch cherngkhoan

Cac khoan phai tra khac

T~i ngay 31 thang 12 nam 2010Cac khoan vay

Phai tra cho cac giao djch chLrngkhoan

Cac khoan phai tra khac

DU'6'i

3 thangVND

160.557.780.411

47.044.217.5138.912.910.277

138.291.764.137

41.535.105.44414.484.405.871

TiP 3 d~n

6thangVND

TiP 6 d~n

12 thangVND

TiP 12 d~n

24thangVND

3.4 Do lU'cYngtheo gia trl hQ'p 19

Cac khoan d~u tU' dU'O'cghi nh~n ban d~u theo gia mua. Sau do, chung dU'O'cdo lU'cYngtheo gia trj hO'p IY.

Gia trj ghi s6 trLr dll phong cac khoan phai thu tLr cac giao djch chung khoan, cac khoantiE§ngui, cac tai san ng~n h~n khac, cac khoan vay, khoan phai tra cho cac giao dichchung khoan va cac khoan phai tra khac g~n bang gia trj hO'p Iy cua chung.

4 TIEN vA cAc KHOAN TU'O'NGDU'O'NGTIEN

TiE§nm~t

TiE§ngui ngan hangTiE§ngui thanh toan bu trLr giao djch chung khoanCac khoan tU'O'ngdU'O'ngtiE§n(*)

31.12.2011VND

69.156.348163.176.440

30.429.824.64962.484.000.000

93.146.157.437

31.12.2010VND

83.084.5581.523.549.150

16.321.181.212

17.927.814.920

(*) Cac khoan tU'O'ngdU'O'ngtiE§nbao g6m tiE§ngui co ky h~n trong vong 3 thang.

16

CONG TY cO pHAN CHO'NG KHOAN KIM ENG VI~T NAM

5 cAc KHOAN £>Au TU' TAl CHiNH

(a) Cac khoan d~u tlJ' ng~n h~n

Miu 56 B 09 - CTCK

31.12.2011

Nguyen

So v6'i gia trj Gia triChenh

gia

hgp Iy hgp IylI~ch

Tang

GiamsO sach

VN£>

VN£>VN£>VN£>VN£>

Elau tU' chung khoan v6n niem y~t

118.486.416(323.416)118.163.000(323.416)

31.12.2010

Nguyen

So v6'i gia tri Gia triChenh

gia

hgp Iy hgp IylI~ch

Tang

GiamsO sach

VNEl

VNElVN£>VN£>VN£>

Elau tU' chung khoan v6n niem y~t

4.557.0042.048.496 6.605.5002.048.496

(b)

Cac khoan d~u tlJ' dai h~n

31.12.2011

Nguyen


gia

hgp Iy hgp IylI~ch

Tang

GiamsO sach

VN£>

VNElVNElVNElVNEl

Elau tU' chung khoan v6n niem

y~t - san sang d~ ban

5.130.300.000- (2.944.164.000)2.186.136.000(2.944.164.000)

31.12.2010

Nguyen


gia

hgp Iy hgp IylI~ch

Tang

GiamsO sach

VN£>

VNElVNElVNElVNEl

Elau tU' chung khoan v6n niem

y~t - san sang d~ ban

5.130.300.000(785.250.000)4.345.050.000(785.250.000)

Elau tU' trai phi~u

18.000.00018.000.000

5.148.300.000

(785.250.000)4.363.050.000(785.250.000)

17

CONG TY cO pHAN CHlrNG KHOAN KIM ENG VieT NAMMau 56 B 09 - CTCK

6 cAc KHOAN PHAI THU HO~T DONG GIAO D!CH CHlrNG KHoAN

2011

VND2010

VND

Phai thu tlf cac hQ'p d6ng ky quyPhai thu tien m~t Lrng trU'6'c cho khach hang

dE§ban chLrng khoan trong giai dO<;1nT+3Phai thu tien m~t Lrng trU'6'c cho nha d~u tU'

d6i v6'i hQ'p d6ng hQ'p tac d~u tU' kinh doanhPhai thu li3i tlf cac hO<;1tdong tai chinhPhai thu khac tlf cac giao dich chLrng khoan

T<;1ingay 31 thang 12

7 DV' PHONG cAc KHOAN NO'KHO DOl

T<;1ingay 1 thang 1TangHoan nh~p dl,J'phong I~p cac nam trU'6'cX6a so

T<;1ingay 31 thang 12

8 cAc KHOAN PHAI THU KHAc

280.628.504.436

36.404.219.724

88.072.778.7307.432.505.879

10.194.078.202

422.732.086.971

2011

VND

7.533.302.7505.307.024.219

(3.875.491.682)

8.964.835.287

70.472.058.560

384.842.976.6175.678.001.2368.381.744.995

469.374.781.408

2010

VND

1.919.887.2497.533.302.750

(1.919.887.249)

7.533.302.750

Day la cac khoan phai thu nhan vien di3 dU'Q'cnhan vien thanh toan du nam 2011.

9 cAc KHOAN THUI: PHAI THU KHAc

Day la thue thu nh~p doanh nghi~p dU'Q'choan do nop thlfa trong nam 2011.

10 TAl SAN NGAN H~N KHAc

Cac tai san ng~n h<;1nkhac chu yeu bao g6m cac khoan tien d~t CQCthue van phong vatien m~t Lrng trU'6'c cho nhan vien di c6ng taco

18

CONG TY cO pHAN CHUNG KHOAN KIM ENG VieT NAM

11 TAl SAN cO D!NH

(a) Tai san c6 dinh hCPuhinh

Mau 56 B 09 - CTCK

Nang cap

van phong thueVNf)

May m6c

thi~t bj

VNf)

PhU'O'ng ti~n

v~n taiVNf)

Thi~t bi

quanlyVNf)

TOng

cQng

VNf)

Nguyen gia

Tl;li ngay 1 thang 1 nam 2011

7.885.798.98718.226.190.6273.052.011.9051.677.959.03130.841.960.550

Mua trang nam

4.629.005.642715.739.2665.344.744.908

Thanh Iy, nhU'Q'ng ban

(41.348.100)(11.040.000)(52.388.100)


7.885.798.98722.813.848.1693.052.011.9052.382.658.29736.134.317.358

Khau hao IOy k~


4.564.944.56310.995.435.155963.223.791628.690.97217.152.294.481

Khau hao trong nam

1.577.159.8024.023.446.012508.668.654440.786.0606.550.060.528

Thanh Iy, nhU'Q'ng ban

(6.869.250)(2.146.669)(9.015.919)


6.142.104.36515.012.011.9171.471.892.4451.067.330.36323.693.339.090

Gia tri con IGli


3.320.854.4247.230.755.4722.088.788.1141.049.268.05913.689.666.069


1.743.694.6227.801.836.2521.580.119.4601.315.327.93412.440.978.268

(b)

Tai san c6 dinh vo hinh

Phan m~m vi tinhVND

Nguyen gia

T~i ngay 1 thang 1 nam 2011

Mua trong nam


Khau hao IOy k~


Khau hao trong nam


Gia tri con I~i



19

13.303.624.507

978.431.990

14.282.056.497

6.275.200.458

3.192.309.521

9.467.509.979

7.028.424.049

4.814.546.518


12 CHI PHi TRA TRU'O'C oAI H~N

Mau s6 B 09 - CTCK

So dU' dflu nam

Tang

Phan be trong nam

So dU' cuoi nam

2011

VND

1.158.467.402

2.774.450.906

(1.867.886.111 )

2.065.032.197

2010

VND

354.712.772

1.291.680.435

(487.925.805)

1.158.467.402

Chi phi phai tra dai h~n chu y~u la chi phi thanh I~p chi nhimh moi va dU'Q'Cphan betrong v6ng 2 nam.

13 TI~N NQP QUY HO TRQ' THANH ToAN

Day la khoan ti~n glfi t~i Quy ho trQ' thanh toan cua Trung tam LU'u ky Chung khoantheo quy dinh cua lu~t hi$n hanh.

14 VAY NGAN H~N

31.12.2011

VND

31.12.2010

VND

Vay ngan h~n tLPngan hang (*)

Vay ngan h~n tLPben lien quan (**)

Vay ngan h~n tLPkhach hang ca nhan (***)

83.599.147.363 130.664.764.13762.484.000.000

12.782.300.000 7.627.000.000

158.865.447.363 138.291.764.137

(*)

(**)

(***)

Cac khoan vay ngan hang ngan h~n la cac khoan giai ngan tLPhai hQ'p d6ng vayvoi mot ngan hang trong nU'oc voi so ti~n 70 ty d6ng va 59 ty d6ng nham tai trQ'cho cac giao dich chung khoan hang ngay. Cac khoan vay nay chiu lai suat thanei do ngan hang xac dinh t~i tLPngthai dit§m. Cac khoan vay nay dU'Q'cdam baobang cac tai khoan ti~n glfi co ky h~n va cac khoan phai thu tLPtai khoan giaodich chung khoan tren Sang can doi k~ toan. HQ'p d6ng vay dU'Q'cgia h~n hangthang.

Cac khoan vay ngan h~n tLPben lien quan la cac khoan giai ngan tLPhQ'pd6ngvay voi Cong ty Kim Eng Holdings Singapore voi so ti~n la 3.000.000 do la Mynham bao lanh cho khoan vay t~i mot ngan hang trong nU'oc. Cac khoan vay naychiu lai voi lai suat ti~n glfi hang thang cua Eximbank + 0,125%. HQ'p d6ng vaydU'Q'cgia h~n hang thang.

Cac khoan vay ngan h~n tLPca nhan la ti~n m~t cua cac nha dflu tU' ma Cong tygiCrdt§ mua trai phi~u kho b~c thay m~t cac nha dflu tU'. N~u Cong ty khong the

mua trai phi~u dU'Q'cthoa thu~n t~i ngay cham dut hQ'p d6ng, thl Cong ty se chjulai theo lai suat thoa thu~n cho nha dau tU' doi voi cac khoan ti~n m~t uy thac nay.

20


15 THUI: vA cAc KHOAN KHAc PHAI N¢P NHA NU'6'C

Mau 56 B 09 - CTCK

Thue GTGT dich vu noi diaThue thu nh~p doanh nghi$p - hi$n hanhThue thu nh~p ca nhanThue khac (*)

2011

VND

538.849.657

339.532.406463.898.834

1.342.280.897

2010

VND

1.134.842.5071.291.327.498

356.569.4591.534.729.959

4.317.469.423

(*) Cac khoan thue khac chu yeu la thue thu nh~p ca nhan phai nop ho khach hang vaoNgan sach Nha nU'6'c.

16 CHIPHiPHAITRA

LU'O'ngthang 13 va thU'6'ngChi phi giao djch chCrng khoanKhac (*)

2011

VND

5.474.191.931711.362.257

1.432.583.855

7.618.138.043

2010

VND

4.700.000.0001.184.065.4872.121.004.933

8.005.070.420

(*) Cac khoan phai tra khac bao g6m chi phi thue van phong, bao trl ph~n m~mFreewill, phi quan Iy, hoa h6ng dc;iiIy, chi phi lai yay, phi dich Vl,l.

17 PHAI TRA HO~T D¢NG GIAO D!CH CHlrNG KHOAN

Day la cac khoan ti~n glii cua nha d~u tU' tc;iitai khoan cua Cong ty cho hOc;itdong d~utU' chCrng khoan.

18 THUI: THU NH~P HoAN L~I

Tai san thue thu nh~p hoan Ic;iiva thue thu nh~p hoan Ic;iiphai tra dU'Q'cbu trlf khi Congty co quy~n hQ'p phap dU'Q'cbu trlf giCra tai san thue thu nh~p hi$n hanh v6'i thue thunh~p hi$n hanh phai tra va khi thue thu nh~p hoan Ic;iico lien quan den cung mot cO'~quan thue.

Bien dong 90p cua thue thu nh~p hoan Ic;iikhong tinh bu trlf cac s6 dU' lien quan dencung mot cO'quan thue nhU' sau:

2011

VND

86 dU' d~u nam 1.877.339.122Ghi nh~n vao bao cao ket qua hOc;itdong kinh doanh (266.761.434)Ghi nh~n vao quy 648.616.500

86 dU' cu6i nam

21

2.259.194.188

2010

VND

986.271.956694.754.666196.312.500

1.877.339.122


18 THUI: THU NH~P HOAN L~I (ti~p theo)

Mau s6 B 09 - CTCK

19

(a)

Tai san thu~ thu nh~p hoan I~i phat sinh tli' dl,J'pheng phai thu ngan h~n kh6 dei, giamgia d~u tU' dai h~n va dl,J'pheng trQ' dip thoi vi$c.

VON CHU sa HO'U

, J.'So 1U'Q'ngco phan

c6 phAn ph6 thong

s6 1U'Q'ngco ph~n dang ky

s6 1U'Q'ngco phan hi$n dang lU'u hanh

(b) Chi ti~t v6n c6 phAn cua chu sa hO'u

Kim Eng Holdings SingaporeCo dong tU' nhan trong nU'O'c

Tong s6 co phan hi$n dang lU'u hanh

22

J. '

Co phanph6thong

14.565.00015.435.000

30.000.000

30.000.000

30.000.000

%

48,5551,45

100,00

CONG TV cO pHAN CHUNG KHOAN KIM ENG VII;T NAMMau 56 B 09 - CTCK

20

TiNH HiNH TANG GIAM NGUON VON CHO 56' HO'U

Ch€mh I~ch

QuyQuy dl,l' trCP LQ'inhu~n

vim gap cua

danh gia l<;Iidl,l' phongb6 sung sau thu~ chU'a

chu sa hCPu

tai santai chinhv6n di~u I~Quy khacphan ph6iT6ng c<)ng

VN£>

VN£>VN£>VN£>VN£>VN£>VN£>

T<;Iingay 1 thang 1 nam 2010

200.000.000.0001.525.636.0741.525.636.074500.000.00016.961.449.332220.512.721.480

Tang von g6p eua ehu sa hCru

100.000.000.000 - 100.000.000.000

LQ'i nhu~n trong nam

-- 17.885.014.42417.885.014.424

Phan bo vao cae quy

894.250.721394.250.721-(1.288.501.442)

Chuyeln eho quy dlf trCrb6 sung von

-(500.000.000) (500.000.000)

Chuyen tl1 cae quy kMe

--500.000.000 - 500.000.000

Chia co tl1e

--- (17.000.000.000)(17.000.000.000)

f)anh gia l<;Iid§u tlJ' dai h<;ln

-(588.937.500) --(588.937.500)


300.000.000.000(588.937.500)2.419.886.7952.419.886.795-16.557.962.314 320.808.798.404

LQ'i nhu~n trong nam

--- 5.030.357.5125.030.357.512

Phan bo vao cae quy

--251.517.876 251.517.876 (503.035.752)

f)anh gia l<;Iid§u tlJ' dai h<;ln

-(1.510.297.500) -(1.510.297.500)


300.000.000.000(2.099.235.000)2.671.404.6712.671.404.671-21.085.284.074 324.328.858.416

23


21 DOANH THU - KHAc

Mau s6 B 09 - CTCK

Bay la thu nh~p tlf lai cua ti~n CrngtrU'&c cho nha d~u tU' va thu nh~p tlf hQ'p d6ng hQ'ptac kinh doanh chCrng khoan.

22 CHI PHi HO~ T DONG

2011

2010

VNDVND

Chi phi moi gi&i chCrng khoan cho nha d~u tU'

5.797.652.3768.088.540.928

Hoa h6ng d<;liIy

1.185.552.8852.154.113.650

Chi phi hO<;ltd(>ng tl,r doanh chCrng khoan

77.224.534147.971.190

Chi phi tai chinh

7.440.520.9831.842.620.782

Chi phi nhan vien

30.699.129.24821.934.219.270

Chi phi kh~u hao

2.820.669.5302.376.536.490

Thue van phong

8.031.612.2615.282.185.433

Chi phi tn,rc tiE§pkhac

11.700.727.7358.887.544.043

67.753.089.552

50.713.731.786

23

CHI PHi QUAN LY DOANH NGHlep

2011

2010

VND

VND

Chi phi kh~u hao

6.921.700.5196.786.060.718

Chi phi nhan vien

18.769.713.70515.511.380.955

Chi phi v~t li$u, van phong ph~m

125.431.203136.685.432

Chi phi cong Cl,l, d6 dung

150.159.495121.587.208

Dl,I' phong cac khoan nQ'kh6 doi

1.431.532.5377.515.849.681

ThuE§va cac khoan lien quan

15.155.90046.659.297

Thue van phong

2.093.632.3461.614.769.436

Chi phi bao hanh ph~n m~m

2.416.544.6872.049.938.256

ChiphidU'~ngtruy~n

1.044.424.5761.030.536.643

Chi phi quang cao

1.557.122.668970.383.112

Chi phi di l<;Ii

1.318.108.164800.881.998

Cac chi phi khac (*)

3.634.880.4523.455.452.552

39.478.406.252

40.040.185.288

(*) Cac chi phi khac bao g6m chi phi di$n, phi ki~m toan, phi ngan hang, v.v ...

24

CONG TY cO pHAN CHO'NG KHOAN KIM ENG VieT NAMMau s6 B 09 - CTCK

24 THU NH~P KHAc

Thu nh~p khac

Thuhbinqx6ud~x6as6

Doanh thu hoa hbng khac

Chiphikhac

Chi phi b6 sung thu§ GTGT d~u ra cua quy§ttoan thu§ nam 2008 va 2009

La do thanh Iy tai san c6 dinh

Thu nh~p khac - s6 thu~n

25 THU~ THU NH~P DOANH NGHlep ("TNDN")

2011

VND

122.000.000

11.174.738

133.174.738

(76.998.215)(43.372.181)

(120.370.396)

12.804.342

2010

VND

1.090.862.772

1.090.862.772

(7.727.300)

(7.727.300)

1.083.135.472

s6 thu§ tren Iqi nhu~n trU'6'c thu§ cua Cong ty khac v6'i s6 thu§ khi dU'qc tfnh theo thu§su6t ap dl,mg 25% nhU' sau:

2011

VND

2010

VND

Lqi nhu~n k§ toan trU'6'c thu§

Thu§ tfnh {y thu§ su6t 25%f)i~u chrnh:

Chi phi khong dU'qc kh6u trlf

Thu nh~p khong chiu thu§Trfch I~p them cua nam trU'6'c

Chi phi thu§ thu nh~p doanh nghi$p

6.829.287.531 23.587.452.845

1.707.321.883 5.896.863.212

47.664.317 52.209.325

(246.634.116)43.943.819

1.798.930.019 5.702.438.421

Chi phi thu§ thu nh~p doanh nghi$p cho giai do~n dU'qc tfnh dl,J'avao thu nh~p chiuthu§ U'6'ctfnh va tuy thu¢c vao Sl,J'ki~m tra va c6 th~ c6 nhCl'ngdi~u chrnh cua cO'quanthu§. CO'quan thu§ chU'a thl,J'chi$n quy§t toan thu§ nam 2010 va 2011.

25


26 NGHlep Vl) Val cAc BEN LIEN QUAN

(a) Nghi~p Vl,J v6'i cac ben lien quan

Mau sO B 09 - CTCK

Trong nam, cac nghi$p Vl,lsau day dU'Q'Cthl,l'c hi$n v6'i cac ben lien quan:

i) Doanh thu phi giao djch ch{Png khoan va phi xac nh~n

Cac cong ty thanh vien thuQc t~p doan

Kim Eng Securities Pte.Ltd-Trust

Kim Eng Securities Pte.Ltd.

Kim Eng Securities ( Thailand) Public

Cac ben lien quan khac

ii) Chi phi hoa hong

Chi phf hoa h6ng tra cho Kim EngSecurities Pte. Ltd- Trust

2011

VND

45.592.446

45.592.446

2011

VND

106.331.764

2010

VND

33.218.725

12.191.741

93.806.641

139.217.107

2010

VND

iii) Cac khoim chi cho cac ch{Pc trach quan Iy chiJ chat

2011

VND

2010

VND

LU'O'ngva cac quylm lQ'igQP khac

26

3.653.630.914 1.737.908.682

CONG TY cO pHAN CHlrNG KHOAN KIM ENG VI~T NAM

26 NGHI~P Vl) val cAc BEN LIEN QUAN (ti~p theo)

(a) Nghi~p Vl;I v6'i cac ben lien quan (ti~p theo)

iv) Giao djch giCPacac ben lien quan

Mau 56 B 09 - CTCK

2011

VND

Chi phi dU'Q'ctra h¢ b&i Kim Eng Securities Pte.Ltd 64.929.237

Chi phi C6ng ty thanh toan h¢ cho Kim EngHoldings 65.158.898

Chi phi C6ng ty thanh toan h¢ cho Kim EngHoldings

Chi phi Kim Eng Research Pte. Ltd thanh toan h¢cho C6ng ty 120.534.432

Chi phi C6ng ty thanh toan h¢ cho Kim EngResearch Pte. Ltd

Chi phi C6ng ty thanh toan h¢ cho Kim Eng My 13.099.939Chi phi C6ng ty thanh toan h¢ cho Kim Eng Thai

Lan 8.954.423

Chi phi C6ng ty thanh toan h¢ cho Kim EngSecurities Pte. Ltd

(b) 56 dU' cu6i nam v6'i cac ben lien quan

2011

VND

2010

VND

131.582.482

2.690.649

2.981.328

2010

VND

Chi phi v6n yay va lai yay phai tra cho Kim EngHoldings Singapore

Phai tra cho Kim Eng Securities Singapore

27 CAM K~T THUE HO~T DONG

62.591.771.44982.002.053 10.395.432

Cac hQ'p dong thue ho~t dong kh6ng huy ngang, C6ng ty phai tra mlfc t6i thi~u trongtU'ong lai nhU' sau:

Thue van ph6ng2011 2010

VND VND

DU'&i 1 namTLr 1 d§n 5 nam

T6ng c¢ng cac khoan thanh toan t6i thi~u

27

2.313.287.347

2.313.287.347

954.172.8003.105.636.401

4.059.809.201

CONG TV cO pHAN CHUNG KHOAN KIM ENG VI~T NAM

28 sO L1~U SO SANH

Mau s6 8 09 - CTCK

Mot vai s6 li$u so sanh trem bao cao tai chinh da dU'Q'cphan 10<;lil<;Iicho phu hQ'p voitrlnh bay cua nam hi$n hanh.

Bao cao tai chinh da dU'Q'cBan Giam d6c duy$t ngay 9 thang 2 nam 2012.

Ng6 Thanh ThuyKe toan trU'ang

28

Documents

CONG TY cO pHAN CHO'NG KHOAN KIM ENG VieT NAM BAo cAo … · cong ty co phan cho'ng khoan kim eng viet nam bao cao tal chinh cho nam tal chinh ki:t thuc ngay 31 thang 12 nam 2011