I Deloitte I - Vietstockstatic2.vietstock.vn/data/HNX/2016/BCTC/VN/NAM/CTS_Baoca... · 2017-03-10 · Trach nhi§m dm Ban T6ng Giam d6c Ban Tang Giam deic Cong ty chiu trach nhiem

I I Deloitte

I I I I I I I

LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THYONG VIET NAM

1

II BAO CAO TAI CHiNH DA Duot KIEM TOAN

Cho nam tai chinh ka1 thac ngay 31 thang 12 nam 2016

(Thanh Op tai nude Ong hoa Xa Hi,i Chu nghia ViOt Nam)

I I I I I I I I I I

1

CONG TY Co PHAN CHL%NG KHOAN NGAN HANG CONG THUO'NG VIE:T NAM SO 306 Ba TriOu, quas n Hai Ba Trying Ha NOi, CHXHCN V* Nam

MUC LUC

NoI DUNG TRANG

BAO CAO CUA BAN TONG GIAM DOC 1 - 2

BAO CAO KIEM TOAN DOC LAP 3 - 4

BAO CAO TINH HINH TAI CHINH 5 - 8

BAO CAO KET QUA HOAT DONG 9 - 10

BAO CAO LU'U CHUYEN TIEN TE 11 - 13

BAO CAO TINH HINH BIEN DONG VON CHU So HCJAJ 14

THUYET MINH BAO CAO TAI CHINH 15 - 44

CONG TY Co PHAN CHUNG KHOAN NGAN HANG CONG THUO'NG VIET NAM SO 306 Ba Trieu, quan Hai Be Trying Ha NOi, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC

Ban T6ng Giam dot Cong ty Co phan Ching khoan Ngan hang COng thu'Ong Viet Nam (goi tat la "Cong ty") de trinh bao cao nay ding vcii bao cao tai chinh dia COng ty cho n5m tai chinh ket thiic ngay 31 thang 12 [lam 2016.

HQI DONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua Hoi Tong Quan tri va Ban T6ng Giam dOc Cong ty da dieu hanh Cong ty trong kir va den ngay lap bao cao nay Om:

HQi Tong Quan tri

Ong Ha Quang VO

Ong Kh6ng Phan Difc

Ba Nguyen Thi Minh Hang

Ong VO Anh Ditc

Ong Nguyen Tran Manh Trung

Ban T6na Giam do%

Ong Kh6ng Phan Ddc

Ba Nguyen Thi Minh Hang

Ong Nguyen Minh Giang

Ba Phan Hai Sam

Ong Thai Hoang Long

Chu tich

Uy vien

Uy vien

Uy vien

Uy vien

T6ng Giam dot CON( PhO Tang Gam Mc ACH- 40

PhO Tong Gam dot DELO

Phi!) T6ng Giam d5c V IET

PhO T6ng Gam dot (b6 nhiem ngay 01 thang 9 narn 2016)

TRACH NHIEM CUA BAN TONG GIAM DOC

Ban T6ng Gam dot Cong ty có trach nhiem lap bao cao tai chinh phan anh mot cach trung thy'c va tinh hinh tai chinh cua Cong ty tai ngay 31 thang 12 Warn 2016, ding nhu' ket qua hoot Ong,

tinh hinh luu chuyen tien to va tinh hinh bien dOng von chu so hifu cho [Am tai chinh kEt thus ding ngay, pht) hdp voi chuan mut Ice toan, chE dO ke toan ap dung cho cac cong ty chi:mg khoan dLidc BO Tai chinh ban hanh kern then Thong tu' so. 210/2014/TT-BTC ngay 30 thang 12 n5m 2014; Thong tu' so 334/2016/TT-BTC ngay 27 thang 12 nam 2016 sU'a d6i Thong tu' 210 ye cac quy Binh phap IY có lien quan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh nay, Ban T6ng Giam dOc du'Oc yeu cau phai:

• Ly'a chon cac chinh sach Ice toan thich hOp va ap dung cac chinh sach do mot cach nhat guar);

Du'a ra cac xet doan va u'erc tinh mot cach hdp IY va than trong;

Neu r6 cac nguyen t5c ke toan thich hOp co duOc tuan tht.i hay khOng, có nhfIng ap dung sai

lech trong yeu can dutIc cong b6 va giai thich trong bao cao tai chinh hay khong;

Lap bao cao tai chinh tren co so hoat dOng lien tuc trii tru'Ong hdp khong the cho rang Cong ty

se tiep tuc host clOng kinh doanh; va

• Thiet ke va thuc hien he thong kiem soat nOi bO mot cach h to hieu cho muc dich lap va trinh

bay bao cao tai chinh hOp IY nham han che rui ro va gian Ian.

1

CO CHUN

NGA -y GONG THU

VIIT NA

Khgrig Phan Dik T6ng Giam doc

CONG TY Co PHAN CHU'NG KHOAN NGAN HANG CONG THYO'NG VItT NAM S5 306 Ba Trieu, quan Hai Ba Tr-Ling Ha NOi, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM °tic (Tiep theo)

TRACH NHIEM CUA BAN TONG GIAM poc (Tiep theo)

Ban TOng Giam dEic Cong ty chiu trach nhiem dam bao rang so ke" toan du'dc ghi chep mot cach pha hop (16 phan anh mot cach hdp IY tinh hinh tai chinh cUa Cong ty d bat k" thai diem nao va dam bao rang bao cao tai chinh tuan thu chugn myt ke" toan, chE dO ke toan ap dung cho cac ding ty chCtrig khoan &tdc BO Tai chinh ban hanh kern theo Thong tu' so 210/2014/TT-BTC ngay 30 thang 12 nam 2014; Thong tu' s5 334/2016/TT-BTC ngay 27 thang 12 nam 2016 sCia d61 Thong tu' 210 va cac quy dinh phap ly a) lien quan den viec lap va trinh bay bao cao tai chinh. Ban T6ng Gam Mc ding chiu trach nhiem dam bao an toan cho tai san dia Cong ty va thy'c hien cac bien phap thich Nip de ngan char) va phat hien cac hanh vi gian Ian va sai pham khac.

Ban TOng Gam d5c xac nhan rang Cong ty da tuan thu cac yeu cau neu tren trong viec lap bao cao tai chinh.

Thay mat va dal dien cho Ban Tong Giam d5c,1,4(

Ha N0i, ngay 28 thang 02 nam 2017

2

boo,

TY K4jH

ITTE NAM

Deloitte Cong ty TNHH Deloitte Vie't Nam Tang 12A, Tea nha Vinaconex, 34 Lang Hp, P. Lang Ha, Q. Dong Da, Ha Nei, Viet Nam Dien thoai:+844 6288 3568 Fax :+844 6288 5678 www.deloitte.com/vn

S6: 46g /VN1A-HN-BC

BAO CAO KIEM TOAN DOC LAP

Kinh Fleoi dung Quan tri va Ban T6ng Warr d6c °ling ty C6 ph-an ChUng khoan Ngan hang Cong thu'dng Vi§t Nam

Chimg Vol da kiem toan bao cao tai chinh kern theo cua Cong ty Co phan Chang khoan Ngan hang Cong thuting Viet Nam, duOc lap ngay 28 thang 02 nam 2017, tit trang 5 den trang 44, bao gem Bao cao tinh hinh tai chinh tai ngay 31 thang 12 nam 2016, Bao cao 1(81 qua hoat Ong, Bao cao lu'u chuyen tien te, Bao cao tinh hinh Wen d'Ong vein cho so heru cho Warn tai chinh ket thik ding ngby va Ban thuyet minh bao cao tai chinh.

Trach nhi§m dm Ban T6ng Giam d6c

Ban Tang Giam deic Cong ty chiu trach nhiem ve viec lap va trinh bay trung thy'c va hOp ly bao cao tai chinh cua Cong ty theo chugn mut k'd toan, che d6 ke toan ap dyng cho cac ding ty chang khoan du'oc B6 Tai chinh ban hanh kern theo Thong tu' 210/2014/TT-BTC ngay 30 thang 12 nam 2014; Thong tu' s6 334/2016/TT-BTC Nay 27 thang 12 nam 2016 si:ta Thong tu' 210 va cac quy dinh phap h;/ có lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat not be) ma Ban T6ng Giam d6c xac dinh la can thiEt de dam bao cho viec lap va trinh bay bao cao tai chinh khong CO sai sot trong yeu do gian Ian hoac nham

Trach nhi§m cua Kigm toan vier,

Trach nhiem cua chi:mg toi la du'a ray kien ve bao cao tai chinh dcra tren ket qua cua cuOc kiem toan. ChUng toi da tin hanh kiem toan theo cac chugn mut kiem Wan Viet Nam. Cac chugn mut nay yeu eau chUng Cal tuan this chu'an mut va cac quy dinh ye dao dirt nghe nghiep, lap We hoach va thyt hien cuOc kiem toan de dat du'oc sy dam bao hOp ljf ve viec lieu bao cao tai chinh cua Cong ty có con sai sot trong yeti hay khong.

Cong viec kiem than bao gem thut hien cac thu tyc nham thu thap cac bang chtYng kiem toan ve cac s6 lieu va thuyet minh tren bao cao tai chinh. Cac thti tyc kiem toan du'Oc Ilia chon dy'a trail xet doan cua Kiem toan vien, bao gem danh gig rui ro có sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham [An. Khi thut hien danh gig cac rui ro nay, Kim toan vien da xem xet kiem soat n8i b6 cua Cong ty lien quan dEn viec lap va trinh bay bao cao tai chinh trung thyt, hOp ly nham thiel cac thu tyc kiem toan phO hop voi tinh hinh thut te, tuy nhien kh8ng nham myc Bich du'a ra

kien ye hieu qua cua kiem soat not b6 cua Cong ty. Cong viec kiem toan cling bao gem danh gig tinh thich hdp cua cac chinh sach Ice toan dutic ap dung va tinh hdp ly cua cac u'oc tinh ke toan cua Ban T6ng Giam d6c ding nhtidanh gig viec trinh bay tong the bao cao tai chinh.

Chung toi tin tuOng rang cac bang chiing kiem toan ma chUng toi da thu thap du'Oc la day dt:i va thich hOp lam cd so cho y kien kiem Wan cua chimg toi.

Ten Deloitteeitidc dung de chi mat hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, mat tong ty TNHH cd try sa tai Anh, va mang Itihi cac hang thanh vien - mOi thanh vier' la mat 0 chirc dOc lap ye mat phap I. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan cau") khong cung cap dich vu cho ac khach hang. Vui long xem tai website www.deloitte.com/about de Wit them thong tin chi tiet ve cd au phap IY cua Deloitte Touche Tohmatsu Limited va cac hang thanh vien.

3

Deloitte

BAO CAO KIgM TOAN DOC LAP (Tiep theo)

*kr& cua Kim toan vien

Theo cua chung to', bac) cao tai chinh da phan anh trung thyc va hap IN,%, tren cac khia conh trong yeu, tinh hinh tai chinh cua °Ong ty tai ngay 31 thang 12 nam 2016 ding nhu' ket qua hoot dOng, tinh hinh chuyen tin to va tinh hinh Wen Ong vein chu so hat cho nam tai chinh ket that ding ngay, phO hop voi chugn myc toan, che dO ke toan ap dyng cho cac ding ty chiYng khoan du'ac BO Tai chinh ban hanh kern theo Thong tu' so" 210/2014/TT-BTC ngay 30 thang 12 nam 2014; ThOng tu' 334/2016/TT-BTC ngay 27 theng 12 nam 2016 siia d6i Thong tu' 210 va cac quy Binh phap ljf di lien quan den viec lap va trinh bay bac, cao tai chinh.

Van de can nhan manh

NFU de trinh bay tai Thuyet minh s5 3, kg of ngay 01 thang 01 nam 2016, Cong ty cle ap dyng Thong tu' s5 210/2014/TT-BTC do BO Tai chinh ban hanh ngay 30 thang 12 nam 2014 ("Thong tit 210"); Thong tu' 334/2016/TT-BTC ngay 27 thang 12 nam 2016 siia d6i Thong tu' 210 Wong an

toan ap dyng d6i vai ding ty chang khoan. Theo de), mot so- so- lieu cua Bao cao tinh hinh tai chinh tai ngay 31 thang 12 nam 2015, Bac) cao kEt qua hoat clOng, Bac) cao chuyen tin to va Rao cao tinh hinh !Dien ("Ong v6n ch6 sd hiiu cho nam tai chinh ket that ngay 31 thang 12 nam 2015 de &Mc phan loci loi cho mac Bich so sanh do anh hu'ang cua viec ap dyng Thong tu' 210 va Th8ng tu' 334 trong viec lap va trinh bay bao cao tai chinh.

n cua chung toi khang bi anh huang bai van de nay.

Ngu uan Anh

Nguyen Thi Thanh Van Warn d5c Ki5m toan

Kigm toan vier'

Gigy chang nhan clang ky hanh nghe

Gigy chCfng nhan Clang ky hanh nghe kiem toan s5 1291-2013-001-1

kiem toan s6 2543-2014-001-1

Thay m¢t va alai din cho LONG TY TNHH DELOITTE VIeT NAM

NM/ 28 thang 02 Warn 2017 Ha N0i, CHXHCN Viet Nam

4

LONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUO'NG VICT NAM

MAU So B01-CTCK

SO 306 BA Trieu, quan Hai Ba Trling

Ban hanh theo Thong tu' so 334/2016/TT-BTC Ha NOi, CHXHCN Viet Nam ngay 27 thong 12 narn 2016 ciia BO Tai chinh

BAO CAO TINH HINH TAI CHINH

Tai ngay 31 thong 12 nam 2016

CHI TIED so Ha Thuyet minh

So cuoi nam

Ddn vi: VND

S6 dau nam

TAI SAN

A. TAI SAN NGAN HAN (100=110+130) 100 1.352.652.424.243 984.601.018.706

I. Tai sin tai chinh (110=111+112 +114+115+116+117+118+119+122) 110 1.351.966.363.615 983.788.638.780

1. Tien va cac khoan tildng dung Wen 111 5 256.905.258.905 290.006.018.290 1.1. Tien 111.1 136.905.258.905 45.006.018.290 1.2. Cac khoan Wong dung bin 111.2 120.000.000.000 245.000.000.000

2. Cic tai san tai chinh ghi nhan thong qua lai/lO 112 7 277.814.610.022 30.261.966.732

3. Cac khoan cho vay 114 7 415.545.480.797 201.255.465.183 4. Cac tai san tai chinh sang a ban (AFS) 115 7 388.194.904.902 456.801.960.002

5. DV phong suy giam gia tri cac tai san tai chinh va tai sin the chap 116 7 (23.925.732.638) (6.062.387.754)

6. Cac khoan phai thu 117 1.719.835.959 7.898.877.627

6.1. Phai thu va du! thu co tttc, tien lai cac tai san tai chinh 117.2 8 1.719.835.959 7.898.877.627

6.1.1. Do' thu c6 tot, tien lai chu'a (len ngay nhen 117.4 1.719.835.959 7.898.877.627 7. Tra trutc cho ngtAN ban 118 9 30.422.028.892 2.118.117.950 8. Phai thu cac dich vu CTCK cung cap 119 8 4.175.928.787 1.494.175.350 9. Cac khoan phai thu khac 122 8 1.114.047.989 14.445.400

II. Tai sin flan h6n khic (130=132+133+134+135)

130 686.060.628 812.379.926

1. Vat tu' van phong, ding cu, dung cu 132 27.173.455 57.650.417 2. Chi phi tra tngic ngan han 133 10 658.887.173 427.286.444 3. Cam co, the chap, kjr quy, coc ngin han 134 15.000.000 4. Thue gia tri gia tang du'Oc khau trit 135 312.443.065

B. TAI SAN DAI HAN (200=220+240+250) 200 67.996.020.804 62.575.688.530 I. Tai sin co dinh 220 45.775.924.856 42.165.039.997 1. Tai san co" dinh Wu hinh 221 11 7.379.109.516 5.300.560.858

- Nguyen gia 222 28.892.297.202 25.433.776.426 - GM tri hao mon luy lee 223a (21.513.187.686) (20.133.215.568) 2. Tai san co dinh vo hinh 227 12 38.396.815.340 36.864.479.139 - Nguyen gia 228 55.270.155.756 52.467.707.756 - Gia tri hao man luy ke- 229a (16.873.340.416) (15.603.228.617) II. Chi phi xay thing cd ban dd dang 240 13 2.419.000.000 1.121.000.000 III. TM san dai han khic 250 19.801.095.948 19.289.648.533 1. Cam c6, the chap, ki qu9, ki cu'dc dai han 251 15.000.000 2. Chi phi tra trutc dai hpn 252 10 5.109.307.637 6.693.546.957 3. Tien Op Qui HO trd thanh toan 254 14 14.676.788.311 12.596.101.576

TONG CONG TAI SAN (270=100+200) 270 1.420.648.445.047 1.047.176.707.236

Cac thuyet minh kern theo la mot be) phan hop thanh cera boo coo tai chinh nay

5

LONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VItT NAM

MAU SO B01-CTCK

So 306 BA Trieu, quan Hai Ba Trtfng Ban hanh theo Thong tu' so 334/2016/TT-BTC

Ha NOi, CHXHCN ViOt Nam ngay 27 thing 12 nam 2016 ctia BO Thi chinh

BAO CAO TiNH HiNH TAI

Tai ngay 31 thing

CHI TIED Ma so

CHiNH (TiEp theo)

12 nam 2016

Thuyet S5 cal ham

minh

Don vi: VND

S5 dau ham

NGUON VON

C. N(7 PHAI TRA (300=310+340) 300 350.905.843.239 52.102.686.543

I. NO phil tra nan hp 310 349.282.140.261 49.736.311.607

1. Vay vi ng thug tai sin tai chinh ngan hp 311 15 235.000.000.000

1.1. Vay ngin Ilan 312 235.000.000.000

2. Phil tra host Ong giao dich chtYng khoan 318 16 76.080.160.080 24.955.078.868

3. Phai tra ngtfai bin ngin han 320 3.955.878.378 1.276.164.229

4. Nguti mua tra den trig& ngan han 321 1.161.670.000 1.250.170.000

5. Thug vi cac khoan phai nOp Nha ntfac 322 17 9.151.750.985 7.651.985.600

6. Phai tra ngtiai lao dOng 323 9.405.329.986 6.094.786.892 ,--

7. Cac khoin trich nOp phtic Idi nhan vien 324 51.500.461 19.276.759 aN

8. Chi phi phai tra ngan han

9. Doanh thu chtla thtfc hiOn ngan han

325

327

3.327.933.014

5.731.709.255 4.550.465.620

/I rPti

10. Cac khoan phai tra, OM nOp khac ngan han 329 1.621.903.128 1.151.362.359

11. Quj", khen thtiOng, phOc Ili 331 3.794.304.974 2.787.021.280 V-4

II. NO phai tra dal hp 340 1.623.702.978 2.366.374.936 '-=;.i

1. Doanh thu chtla thtfc hiOn dai han 351 1.623.702.978 2.366.374.936

D. VON CHU so HIM (400=410) 400 1.069.742.601.808 995.074.020.693

I. Van chii so h0'u 410 18 1.069.742.601.808 995.074.020.693

1. Van dau hi' cua chil so hriu 411 910.190.340.630 843.271.150.630

1.1. Von gap oh cha so hub 411.1 904.237.570.000 837.303.380.000

a. CO phigu phd thong 411.1a 904.237.570.000 837.303.380.000

1.2. Thing du von co phan 411.2 6.208.512.734 6.223.512.734

1.3. Co phi& qurf 411.5 (255.742.104) (255.742.104)

2. Qui', dtitriTb6 sung von dieu lO 414 21.344.586.736 17.501.025.834

3. Qu'Y' dti phang tai chinh %fa nii ro nghiep vu 415 21.344.586.736 17.501.025.834

4. LOi nhuan chtia phan ph5i 417 19 116.863.087.706 116.800.818.395

4.1. Ldi nhuan sau thud" a thfc hien 417.1 116.863.087.706 116.800.818.395

TONG LONG NQ' PHAI TRA VA VON cm) sa mili

440 1.420.648.445.047 1.047.176.707.236

Cac thuyet minh kern theo la mot thO phan hOp thanh caa thio cao tai chinh nay

6

LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUUNG VItT NAM

MAU So B01-CTCK

SO 306 Ba TriOu, quan Hai BA Tru'ng

Ban hanh theo Thong tu' so 334/2016/TT-BTC Ha NOi, CHXHCN ViOt Nam ngay 27 thing 12 nam 2016 cua BO Tai chinh

BAO CAO TINH HiNH TAI CHiNH (Tie!) theo)

Tai ngay 31 thing 12 nam 2016

Ddn vi: VND

CAC CHI TIED NGOAI BAO CAO TINH HiNH TAI CHiNH

S5 dau Min

836.936.380.000

367.000.000

8.510.790.000

8.510.790.000

3.580.000

500.000.000

210.486.990.000

72.330.000 El

B. TAI SAN VA CAC KHOAN PHAI TRA VE TA! SAN QUAN Lt CAM KeT Vol KHACH HANG SEE

S6 Idgng cheng khocin (Ddn vi) • o 1. Tai san tai chinh niern yat/dang ky giao dich

021 1.605.474.085 1.366.297.240 tai VSD cua Nha dau tu'

a. Tai san tai chinh giao dich ty. do chuyen nhudng 021.1 1.314.922.251 655.420.097

b. Tai san tai chinh han chuyen ntuidng 021.2 8.164.375 5.191.490

c. Tai san tai chinh giao dich cam c6 021.3 69.209.790 42.746.861

d. Tai san tai chinh phong toa, tam gh7 021.4 210.284.068 659.226.643

e. Tai san tai chinh chd thanh town 021.5 2.893.601 3.712.149

2. Thi sin tai chinh di Itiu ky tai VSD vi chua giao dich cua Nha dau tu'

a. Tai san tai chinh da lu'u ky tai VSD %fa chua giao dich, ty' do chuyen nhudng

b. Tai san tai chinh di lu'u ki tai VSD vi chua 022.2 giao dich, han chi chuyen nhudng

3. TN sin tai chinh chd ye cua Nha dau to 023

4. Tai sin tai chinh chua lu'u ky to VSD cua Nha dau tu'

5. TM sin tai chinh &Mc hu'ang quyan cua Nha dau tu'

Cac thuyet minh kern theo a mOt bo phan hop thanh cua bao cao tai chinh nay

CHI TIN Ma so

A. TAI SAN CUA CTCK VA TAI SAN QUAN LY THEO CAM

Bong VIO Nam (VND)

minh Thuyit

S5 cuol nam

Kb*

1. CO phieu dang Itiu hanh 006 903.870.570.000

2. CO phieu qu9 007 367.000.000

3. Tai san tai chinh niern yit/dang ky giao dich tai VSD cua CTCK

008 94.897.680.000

a. Tai san tai chinh giao dich IV do chuyin nhudng 008.1 94.897.680.000

4. Tai san tai chinh de lu'u ky tai VSD va chua giao dich cua CTCK 009 19.506.720.000

5. Tai san tai chinh chi! ye cua CTCK 010 216.000.000

6. Tai san tai chinh chua lu'u ky tai VSD cua CTCK 012 241.379.960.000

7. Tai san tai chinh &Mc hu'ong quyen cua CTCK 013 1.170.610.000

022

022.1

83.359.577 19.700.613

83.355.627 19.696.663

3.950 3.950

3.428.032 6.371.705

024.b 34.605 5.186

025 528.277 280.338

7

029

27.1 961.886.157 23.942.177.082

029.1

029.2

030

031

867.929.092 23.841.789.736

93.957.065 100.387.346

27.2 3.118.356.260 4.486.617.308

27.3 166.867.922.891 260.776.328.254

4.486.617.308

Nguyen Thj hi Anh Trolling phang Ke toan tai chinh

Ha Nei, ngay 28 thang 02 nam 2017

LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUONG VIeT NAM So' 306 BA Tri6u, quan Hai Ba Tru'ng Ha NOi, CHXHCN ViOt Nam

MAU SO B01-CTCK Ban hanh theo Thong tu. s6 334/2016/TT-BTC ngay 27 thang 12 nam 2016 ciia Bo Tai chinh

BAO CAO TINH HINH TAI CHINH (Tipp theo)

Tai ngay 31 Mang 12 nam 2016

CHI Tali Thuyet

Ma so minh

S5 cool dm

Don vi: VND

S5 diu nam

B. TAI SAN VA CAC KHOAN PHAI TRA VE TAI SAN QUAN Li CAM Kb. Vta KHACH HANG (Trip theo) Song Viet Nam 6. Tien gift cda khach hang 026 6.1. Tien gin ye hat ddng mai gidi chiing khan 027 6.1.a. Tien gin cda Nha dau tu' ve giao dich chitng khan theo phu'dng that CTCK quail Ijr 6.1.b. Tien cita Nha dau tu' ye giao dich chiing khan theo phuting thit Ngan hang thu'dng mai 027.2 27.1 quan Iy

6.2. Tien gui t6ng hOp giao dich chiing khan cho khach hang 6.3. Tien gin bd tat va thanh tan giao dich chiMg khan a. Tien va thanh toan giao dich cht'Ing khoan cua Nha dau ttl trong nu& b. Tien gui Tien 01 thanh toan giao dich cht"Ing khoan coa Nha dau ttl nit& ngoai 6.4. Tien gin cita TO chit pat hanh chiing khan 7. Phai tra Nha dau tu' ye lien guI giao dich chitng khan theo phuting thifc CTCK quail Iy

7.1. Phai tra Nha dau til trong nudc ye ben gin giao dich crang khan theo phuting thit CTCK 031.1

166.479.365.247

260.389.682.250 quart Iy

7.2. Phai tra Nha dau W nudc ngobi ye tien gilt giao dich chiing khan theo phu'Ong thut CTCK 031.2

388.557.644

386.646.004 quail Iy

8. Phai tra Nha dau tu' ye tien giao dich chtIng khoan theo phtfcing thtit Ngan hang thuting mai 032

27.3

8.386.344.400

13.027.347.200 quart

8.1. Phai tra Nha Tau tit trong nudc ye ben gin giao dich chiing khan theo phtking thdc Ngan 032.1

8.355.994.400

13.027.347.200 hang thtidng mai quail Ijr

8.2. Phai tra Nha dau tu' ntidc ngoai ye tien gui giao dich chiMg khan theo phu'dng thifc Ngan 032.2

30.350.000

hang thuting mai quan Iy

9. Phai tra c6 tulc, g6c va lai trai phi6u

Phqm Thj Thay Hang Nguti lOp

Cac thuyet minh kern theo la met bi;3 phen hOp thanh caa bar) c,ao tai chinh nay

8

027.1

178.372.623.551 278.290.292.762

141.149.967.101 137.891.791.295

27.1 121.548.018.681 112.221.752.262

028 27.1

19.601.948.420 25.670.039.033

33.142.414.033 111.969.707.077

MAU SO B02-CTCK Ban hanh theo Thong tu' s6 334/2016/TT-BTC ngay 27 thang 12 narn 2016 do BO Tai chinh

LONG TY Co PHAN CHI NG KHOAN NGAN HANG LONG THUONG VIeT NAM S6 306 Ba Triau, quan Hai Ba Tru'ng Ha NOi, CHXHCN Viet Nam

BAO CAO legT QUA HOAT igING

Cho ',am tai chinh ket thoc ngay 31 Mang 12 narn 2016

CHI TIED

I. DOANH THU HOAT BONG

1.1. Lai tit cac tai san tai chinh ghi nhan th8ng qua lai/18

a. Lai ban cac tai san tai chinh ghi nhan thong qua lai/lO

b. CO tik, tien lai phat sink tU tai san tai chinh ghi nhan thong qua taifici

1.2. Lai tit cac khan cho vay va phai thu

1.3. Lai tit cac tai san tai chinh sang de. ban

1.4. Doanh thu nghiap vg moi gidi chang khan

1.5. Doanh thu nghiap vy bao lanh, dai IY pat hanh cht'ing khan

1.6. Doanh thu nghiap vu lu'u kjr cht'ing khan

1.7. Doanh thu hoot Ong tu' van tai chinh

1.8. Thu nap hoot Ong khac

Ong doanh thu hoot deng (20=01+03+04+06+07+09+10+11)

II. CHI PHI HOAT BONG

2.1. LO cac tai san tai chinh ghi nhan thong qua

a. ai ban cac tai san tai chinh ghi nhan thong qua laved

b. Chi phi giao Bich mua cac tai san tai chinh ghi nhan thong qua tai/lo

2.2. Chi phi di! phong tai san tai chinh, xi! ly On that cac khan phai thu kho dal va lb" suy giam tai san tai chinh va chi phi di vay cOa cac khan cho vay

2.3. Chi phi hoot dOng ty' doanh

2.4. Chi phi nghiap vu moi gidi chirng khoan

2.5. Chi phi nghiap vu bao lanh, dai IY phat hanh chtbg khoan

2.6. Chi phi nghiap vy lu.i kjr chang khan

2.7. Chi phi hoot Ong tu' van tai chinh

2.8. Chi phi khac

Ceng chi phi hoot ding (40=21+24+26+27+28+30+31+32)

Ma so

01

01.1

01.3

03

04

06

07

09

10

11

20

21

21.1

21.3

24

26

27

28

30

31

32

40

Thuyet minh

Nam nay

Ddn vi: VND

Nam tru'ac

20.1

20.2

20.2

20.2

20.1

22

36.443.898.919

34.679.333.045

1.764.565.874

36.519.559.668

59.816.055.331

39.858.213.459

13.437.888.888

22.820.690.939

24.407.604.361

407.298.938

233.711.210.503

4.902.333.989

162.806.065

4.739.527.924

17.863.344.884

2.377.228.098

25.789.868.319

1.368.000.000

17.358.616.053

10.704.244.102

1.825.745.432

82.189.380.877

11.165.067.137

4.068.122.762

7.096.944.375

15.157.081.903

55.235.536.663

40.376.033.268

24.615.454.545

8.775.812.770

77.085.384.307

425.848.335

232.836.218.928

1.086.752.795

1.080.116.951

6.635.844

(1.500.325.446)

1.818.074.096

22.819.934.544

6.657.272.727

8.900.409.337

61.580.568.552

1.814.865.432

103.177.552.037

Gac thuyet minh kern theo A 130, phan hdp thanh coa bao cao tai chinh nay

9

CONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUaNG VIET NAM S6 306 Ba Trieu, quan Hai Ba Tru'ng Ha NOi, CHXHCN Viet Nam

MAU SO B02-CTCK Ban hanh theo Thong tut s6 334/2016/TT-BTC ngay 27 thing 12 nam 2016 cCia BO Tai chinh

BAO CAO KET QUA HOAT BONG (TiEp theo)

Cho nam tai chinh Vet thoc ngay 31 thing 12 nam 2016

CHI TIEU Ma Thuyet so' minh

Nam nay

Ddn vi: VND

Nam traic

III. DOANH THU HOAT DONG TAI CHINH 21

3.1. Doanh thu, thu c6 tit, !Ai tien gui ngan hang khong c6 dinh

3.2. Doanh thu khac ve dau tit

Cing doanh thu hoat ding tai chinh (50=42+44)

IV. CHI PHI TAI CHINN 23

4.1. Chi phi Iii vay 52 13.665.364.846

4.2. Chi phi tai chinh khac 55 228.488.428

ging chi phi tai chinh (60=52+55) 60 13.893.853.274

V. CHI PHI QUAN Lig CONG TY CHUNG KHOAN 62 24 37.712.966.944 36.318.475.922

VI. KET QUA HOAT BONG -tU 70 102.129.193.079 95.133.192.494

(70=20+50-40-60-62)

VII. THU NHAP KHAC VA CHI PHI KHAC IA

7.1. Thu nhap khac 71 115.759.091 17.226.485 6-;

7.2. Chi phi khac 72 3.061.887 20.674.646

ging ket qui hoat ding khic (80=71-72) 80 112.697.204 (3.448.161)

VIII. TONG LQ'I NHUAN KE TOAN TROC THUE (90=70+80)

8.1. Ldi nhuan da thu'c hien 91 102.241.890.283 95.129.744.333

IX. CHI PHI THUE TNDN 100 19.061.236.986 18.258.526.303

9.1.Chi phi thue TNDN hien hanh 100.1 25 19.061.236.986 18.258.526.303

X. LQ'I NHUAN KE TOAN SAU THUE TNDN 200

(200=90-100)

XI. THU NHAP THUAN TREN CO PHIEU PHO THONG

11.1. a cd ban ten c6 phieu (VND/c6 phial) 501 26 CONG TY CoPWAN

CHONG NGAN

CONG T VIOT NA M •27

1:4424t1-4 han Du 'c Tong Mani dec

Ha Ned, ngay 28 thing 02 nam 2017

Cac thuyet minh kern theo a be) phOn hdp thanh cua bao cao tai chinh nay

42 1.887.768.671 1.793.001.525

44 326.415.000 -

50 2.214.183.671 1.793.001.525

90 102.241.890.283 95.129.744.333

83.180.653.297 76.871.218.030

500 920 850

920 850

Pham ThOy Hang Nguyen Thj Tu Anh Ngutii lip

Truling phang Ke toin tai chinh

10

CONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUVNG VIeT NAM

MAU SO B03-CTCK

S6 306 Ba Trigu, quan Hai BA Tru'ng

Ban hanh theo Thong hi so 334/2016/TT-BTC HA NOi, CHXHCN Vigt Nam ngay 27 thong 12 nam 2016 ciia BO Tai chinh

BAO CAO

Cho nam tar chinh Vet thac

CHI TIEU

I. Lu'u chuygn ben tit hoot Ong kinh doanh

1. Lqi nhuan trutc thug thu nhap doanh nghigp

2. Dieu chinh cho cac khoin:

- Khau hao tai san co dinh

- Cac khaki dy' phong

- Chi phi lai vay

- Lai, 18 tit hoot Ong &au tu'

- DU thu tign lai

3. Lgi nhuan tit hoot dung kinh doanh trithc thay d5i von lu'u Ong

- Tang (Om) tai san tai chinh ghi nhan thong qua lai/18

- Tang (giam) cac khoan cho vay

- Tang (Om) tai san tai chinh sun sang a ban

- Tang (Om) phai thu va dy' thu co tut, tien lai cac tai san tai chinh

- Tang (giam) cac khoan phai thu cac dich vy ding ty ch(Ing khoan cung cap

- Tang (Om) cac khoan phai thu khac

- Tang (giam) cac tai san khac

- Tang (Om) chi phi tra truck

- Thud TNDN era flop

- Lai vay (TA tra

- Tang (Om) phai tra cho nguti ban

- Tang (giam) cat khoan trich Op phiic Igi cho nhan vien

- Tang (giam) thug va cac khoan phai Op Nha nu'oc (khong bao Om thug TNDN da Op)

- Tang (Om) phai tra nguti lao Ong

- Tang (Om) phai tra, phai Op khac

- Tien thu khac tit hoot Ong kinh doanh

- Tign chi khac cho hoot Ong kinh doanh

Lu'u chuygn tin thuin tit hoot gong kinh doanh

CHUYN TIN ft

ngay 31 Mang 12 nam 2016

Ma Nam nay

s5

Dan VND

Nam tru'ac

* C 1\

rii.

E A

0'

01

02

03

04

06

07

08

30

31

33

34

36

37

39

40

42

43

44

45

46

47

48

50

51

52

60

102.241.890.283

3.138.672.641

17.863.344.884

13.665.364.846

(2.003.527.762)

(1.719.835.959)

133.185.908.933

(166.752.643.290)

(214.290.015.614)

(12.192.944.900)

7.898.877.627

(2.681.753.437)

(30.848.513.531)

30.476.962

1.352.638.591

(17.133.598.555)

(10.337.431.832)

51.218.795.361

32.223.702

(115.429.981)

2.634.072.606

820.612.446

2.505.071.000

(11.414.075.735)

(266.087.729.647)

95.129.744.333

2.223.265.558

(1.500.325.446)

(1.808.083.343)

(7.898.877.627)

86.145.723.475

5.811.246.883

(40.255.018.482)

150.000.000.000

5.715.616.774

(919.699.004)

(505.532.698)

2.839.639

2.083.785.810

(16.580.402.753)

20.276.980.306

7.707.419

(2.142.884.837)

(3.951.312.360)

4.477.532.777

982.294.229

(13.024.693.448)

198.124.183.730

Cac thuyet minh kern theo la tf(5, ptran kip thanh coa bao coo tai chinh nay

11

LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG TWA:MG Val' NAM

MAU SO B03-CTCK

S6 306 Ba Trieu, qu'an Hai Ba Tru'ng

Ban hanh theo Thong tit so" 334/2016/TT-BTC Ha NOi, CHXHCN Viet Nam

ngay 27 thang 12 nam 2016 ctia BO Tai chinh

BAO CAO LULU CHUYN TIEN TE (Tigp theo)

Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2016

CHI TIEU

II. Lu'u chuyen Wen of hoot ding diu tit

1. Tien chi a mua s5m, xay dining tai san c6 dinh, bat Ong sari dau tu' va cac tai san khac

2. Tien thu tit thanh Ii', nhudng ban tai san c6 dinh, bat Ong sin du tit va cac tai san khac

3. Tien thu lai cho vay, co tit va Idi nhuan ditdc Chia tit cac khohn Tau hi tai chinh dai hp

Wu chuyen tien thuin tit hoot dung diu tut

III. Lu'u chuyan hen til kW dOng tai chinh

1. Tien vay g6c

2. Tien chi tra nd g6c vay

Lu'u chuyen tien than tit hoot dOng tai chinh

IV. Tang/giam tien than trong nam

V. Tien Ira cac khoan tu'dng du'dng tien dau nam

- Tien

- Cac khoin tuting du'dng tien

VI. Tian lib cac khoin tu'dng du'dng tien cu5i nam

- Tien

- Cac khohn titdng du'dng Wen

Ma s6

Nam nay

Ddn vi: VND

Nam truck

61

62

65

70

73

74

80

90

101

101.1

101.2

103

103.1

103.2

(4.016.557.500)

115.759.091

1.887.768.671

(2.013.029.738)

967.521.080.000

(732.521.080.000)

235.000.000.000

(33.100.759.385)

290.006.018.290

45.006.018.290

245.000.000.000

256.905.258.905

136.905.258.905

120.000.000.000

(2.089.016.330)

15.081.818

1.793.001.525

(280.932.987)

-

197.843.250.743 •

92.162.767.547 x

25.162.767.547 r

67.000.000.0000-

y

290.006.018.290

45.006.018.290

245.000.000.000

Cac thuyet mink kern theo 1.603 phan hop thanh cua bao cao tai chinh nay

12

01 38.049.283.635.311

02 (38.141.682.835.745)

11 (6.150.207.729)

14 1.549.541.704.117

15 (1.550.909.965.165)

20 (99.917.669.211)

27.795.024.312.440

(27.692.091.252.363)

(6.564.131.526)

1.358.652.115.408

(1.356.823.448.364)

98.197.595.595

30 278.290.292.762

180.092.697.167

31 278.290.292.762

180.092.697.167

32 112.221.752.262

112.839.956.549

25.670.039.033

33 111.969.707.077

34

23.942.177.082

35

4.486.617.308

40 178.372.623.551

41 178.372.623.551

42 121.548.018.681

28.052.565.108

21.614.640.089

14.927.585.157

2.657.950.264

278.290.292.762

278.290.292.762

112.221.752.262

43 33.142.414.033

19.601.948.420 25.670.039.033

111.969.707.077

23.942.177.082

4.486.617.308

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIET NAM S6 306 BA Triau, ouan Hai BA Tru'ng Ha Noi, CHXHCN ViOt Nam

MAU SO B03-CTCK Ban hanh theo Thong tit so 334/2016/TT-BTC ngay 27 thing 12 nam 2016 caa Bp Tai chinh

BAO CAO LUU CHUYgN TIEN TE (Tie-p theo)

Cho nam tai chinh ket thoc ngay 31 thing 12 nam 2016 Dan VND

PHAN LUU CHUYEN TIEN TE HOAT DONG MOI GIoi, elY THAC CUA KHACH HANG

CHI TIED Ma so

Nam nay Nam trudc

I. Ulu chuygn tam host ding moi gidi, ay thic cua khach hang

1. Tien thu ban chabg khoan moi giiii cho khach hang

2. Tien chi mua chitng khoan moi giOi cho khach hang

3. Chi tra phi !au ky chang khoan caa khach hang

4. Tien thu cua TO chic phat hanh chang khoan

5. Tien chi tra TO chat phat hanh chang khoan

Tang/giam tien than trong nam

II. Tien va cac khoin tu'dng du'dng tien dau nam cda khach hang

Tien gill ngan hang au nam:

- Tien gal caa Nha dau tu' ve giao dich chang khoan theo phu'dng that ding ty chang khoan quail IY

Trong do có kY han:

- Tien gal caa Nha tu' ye giao dich charig khoan theo phu'dng that Ngan hang thadng mai quan IY

- Tien gal tong hdp giao dich chang khoan cho khach hang

- Tien gal Liu tit va thanh toan giao dich chang khoan

- Tien gal caa TO chat phat hanh

III. Tien va cac khoin tu'dng du'dng tien cuOi nam cda khich hang (40=20+30)

Tien gill ngan hang cu6i nam:

- Tien gal dm Nha dau tu' ye giao dich chang khaki theo phutIng that ding ty chimg khoan quail IY

Trong de có kY

- Tien gal caa Nha (Tau tit ye giao dich cha'ng khoan theo phuting that Ngan hang thu'dng mai quail IY

- Tien gal tong hqp giao dich chi:Mg khoan cho khach

hang

- Tien gal IA trif va thanh toan giao dich chang khoan

- Tien gal cua TO ch(tc phat hanh

Phom Thj Thtly Hang Ngu'di lap

Nguyen Thi Ta Anh Truting pheng Kg toan tai chinh

han Tong Giam dOc

Ha Ni,gi ngay 28 thing 02 nam 2017

Cac thuyet minh kern theo a be, ph4n Nip thanh ccia bac, cao tai chinh nay

13

Phgm T iT y HAng Ngu'al Ijp

, Nguyen Thi Tu Anh Traing pilling la Wan tai chinh

\ 0 7

CI. CoNG TY • • PH

ir Hr G Of

.1 rig P an D

Giant

MI MEI rr NM 8111 MN r r- OM BM 11111 MS 11111 MS r11111

LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THU'O'NG VItT NAM SO 306 Ba Trreu, quOn Hai BA Tru'ng Ha Noi, CHXHCN ViOt Nam

MAU SO B04-CTCK Ban hanh theo Thong tu' s6 334/20161TT-BTC ngay 27 thong 12 nom 2016 dm BO Tai chinh

BAO CAO TINH HiNH BIEN DONG VON CHIT SO HOU

Cho nom tai chinh ket thtic ngay 31 thong 12 nom 2016

CHI TIEU

S6 &din nom S6 ting/giam

Dcin vi: VND

S6 &cal nom Thuyet minh Nam trutc

Nam Into Nan nay Nam trufk Nam nay Nam nay

Tang Guam Tang Siam

I. Biin Ong v&I ch6 sa ban 925.995.726.262 995.074.020.693 130.885.555.154 (61.807.260.723) 157.801.965.101 (83.133.383.986) 995.074.020.693 1.069.742.601.808

1.V6nd'auhfaiachasdh0u 18 795.951.770.630 843.271.150.630 47.369.380.000 (50.000,000) 66.934.190.000 (15.000.000) 843.271.150.630 910.190.340.630

1.1. Von gap chti sd huu 789.934.000.000 837.303.380.000 47.369.380.000 66.934.190.000 837.303.380.000 904.237.570.000

1.3. Thing chi v6n c6 phin 6.273.512.734 6.223.512.734 (50.000.000) (15.000.000) 6.223.512.734 6.208.512.734

1.4. C6 phieu qui 18 (255.742.104) (255.742.104) (255.742.104) (255.742.104)

2. Qui di( tra b6 sung v6n dieu 16 18 14.178.547.272 17.501.025.834 3.322.478.562 3.843.560.902 17.501.025.834 21.344.586.736

3. Qui dy phang tai chinh vi roi ro nghi6p vu

18 14.178.547.272 17.501.025.834 3.322.478.562 3.843.560.902 17.501.025.834 21.344.586.736

4. lei nhuan &fa phan phoi 18 101.686.861.088 116.800.818.395 76.871.218.030 (61.757.260.723) 83.180.653.297 (83.118.383.986) 116.800.818.395 116.863.087.706

4.1. 1.0 nhuan di tklc hiOn 101.686.861.088 116.800.818.395 76.871.218.030 (61.757.260.723) 83.180.653.297 (83.118.383.986) 116.800.818.395 116.863.087.706

925.995.726.262 995.074.020.693 130.885.555.154 (61.807.260.723) 157.801.965.101 (83.133.383.986j, 995.074.020.693 1.069.742.601.808

Ha N'Oi, ngay 28 thong 02 nom 2017

Cac thuyet minh kern theo la be) phan hdp thanh cua boo coo tai chinh nay

14

i/ c-)N'"a

CONG TY Co PHAN CHUNG KHOAN NGAN HANG CONG THUO'NG VIET NAM MAU SO B05-CTCK SO 306 Ba Trieu, quan Hai Ba Tru'ng Ban hanh theo Thong td sO 334/2016/TT-BTC Ha Ni i,,,,CHXHCN Viet Nam ngay 27 thang 12 nam 2016 a:J.3 B6 Tai chinh THUYET MINH BAO CAO TAI CHINH Cac thuyel minh nay la mdtb0 ph -an hdp thanh Ira Can dtldc dpc clang their vdi bar) cao tai chinh kern theo

1. THONG TIN KHAI QUAT

Hinh theic saf h Eru vein

Cong ty C6 phan Chdng khoan Ngan hang Cong thudng Viet Nam (gpi tat la "Cling ty") la cong ty co phan do Ngan hang TMCP Cong ThuOng Viet Nam cUng vdi cac c6 clang khac thanh lap tai Viet Nam theo Gay phep hoot d6ng kinh doanh chdng khoan sob 107/UBCK-GP ngay 01 thang 7 nam 2009 do Uy ban Chang khoan Nha nu& cap vdi so" vOn dieu le ban dau la 789.934.000.000 VND. Ngay 12 thang 8 nam 2016, Uy ban Chdng khoan Nha nifoc a cap Gay phep (lieu chinh 56 29/GPDC-UBCK tang von di& le cUa Cong ty len 904.237.570.000 VND.

NIA/ 01 thang 7 nam 2009, c6 phieu cUa Cong ty da du'Oc chinh thdc giao dich tren Trung tam Giao dich Chdng khoan Ha N6i (nay la SO Giao dich Chitng khoan Ha N6i).

Tong so" nhan vien cua Cong ty tai ngay 31 thang 12 nam 2016 la 144 ngu'Ui (tai ngay 31 thang 12 nam 2015: 136 ngu'di).

Nganh nghe kinh doanh va hoat dOng chinh

Cong ty hoat d6ng trong linh vdc chdrig khoan.

Hoat d6ng chinh cUa Cong ty la moi gidi chdng khoan; tu' van tai chinh, ti( van crau tit chdng khoan; tu: doanh chdng khoan; bao lanh phat hanh chdng khoan; Iglu kjt chang khoan va thyt hien cac nghiep vu khac ph6 hdp yeti quy dinh cua phap luat dOi vdi cong ty chdng khoan.

Han the dau tu' dia Cling ty chiing khoan

Cong ty thu'c hien theo Dieu 44 Thong tu' so 210/2012/TT-BTC do B6 Tai chinh ban hanh ngay 30 thang 11 nam 2012 va Thong tit so 07/2016/TT-BTC ngay 18 thang 01 nam 2016 sda d61 b6 sung:

Cling ty chitng khoan khong ditOc mua, g6p van mua bat Ong san trd trudng hdp de sit dung lam try sd chinh, chi nhanh, pheng giao dich phut vu true tiep cho cac hoot d6ng nghiep vu cUa cong ty chdng khoan.

Cong ty chiing khoan mua, dau tit vao bat cl6ng san theo quy dinh tai khohn 1 Dieu 44 nay va tai san ca dinh theo nguyen tac gia tri con loi cUa tai san co" dinh va bat Ong san khong ditOc vuOt qua nam midi phan tram (50%) gia tri tong tai san cUa ding ty chdng khoan.

Tang gia tri dau tu' vao cac trai phieu doanh nghiep cua ding ty chdng khaki khong dutic vu'Ot qua bay mutti phan tram (70%) vOn chU se hitu. Cong ty chdng khoan ditcic cap phep thy'c hien nghiep vu tu' doanh chdng khoan &roc mua ban loi trai phieu niern yet theo quy dinh co lien quan ve giao dich mua ban lai trai phieu.

Cong ty chdng khoan khong du'oc tru'c tiep hoac Uy that cho t6 chdc, ca nhan khac thu'c hien:

a) Dau tit vao c6 phieu hoac phan van gap cUa cong ty c6 sd hub tren nam mirth phan tram (50%) von dieu le cua cong ty chdng khoan, trit tritong hOp mua co phieu 16 le theo yeu cau cUa khach hang;

b) CUng vdi nguOi c6 lien quan dau tit tit nam phan tram (5%) tra len vOn (lieu le ciia cong ty chitng khoan khac;

c) Dau tif qua hai mitch phan tram (20%) t6ng so c6 phieu, chdng chi quy clang hanh cua mot t6 chdc niem yet;

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CONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUO'NG VIET NAM THUYET MINH BAO CAO TAI CHINH theo) MAU SO B05-CTCK

1. THONG TIN KHAI QUAT (Tref, theo)

Hon che dau tut caa Cling ty chitrig khoan (Trip theo)

d) Dau tu' qua muti lam phan tram (15%) t6ng s6 co' phieu, chang chi qui', clang lulu hanh cua mat t6 chile chu'a niern yet, quy dinh nay khong Sp dung d61 vii chitng chi qui/ thanh vien, quy hoar' dei danh Myc va quy mei;

d) Dau tu' hoac gop von qua mu ti phin tram (10%) tang s6 von gap ctia met ding ty trach nhiem hub han hoac di/ an kinh doanh;

e) Dau tu' hoac gop yen qua mu'ai lam phin tram (15%) yen chu sa hitu vao met t6 chitc hoic du' an kinh doanh;

g) Diu tu" qua bay muti phan tram (70%) yen chit se hilu vao c6 phieu, phin yen gop va du' an kinh doanh, trong do khong duOc dau tu' qua hai muti phan tram (20°/0) von ch6 so Feu vao co" phiEu chu'a niem yet, phin von gop va di/ an kinh doanh.

COng ty chimg khoan dutic thanh lip, mua lai ding ty quart ljf quy lam cong ty con. Trong trutng hop nay, cong ty cht'ing khoan khong phai tuan th6 quy dinh tai diem c, d va d khoan 4 Dieu nay. Ong ty chung khoan dit kien thanh lip, mua lai ding ty quart ly qui', lam cong

ty con phai clap t(ng c6c dieu kien sau:

a) Von chit sec sau khi gop yen thanh lip, mua !pi cong ty quan ly quy tei thigu phai bang von phSp dinh cho cac nghiep vu kinh doanh cong ty clang that hien;

b) Tie le yen kha dung sau khi gop von thanh lip, mua Isi ding ty quart lje quy t6i thiEu phai

Qat met tram tam muti phan tram (180%);

c) Cong ty cht'ing khoSn sau khi gop von thanh lip, mua Iai cong ty quart lje quj", phai dam bao titan thCi han che vay no quy dinh tai Dieu 42 Thong tu' nay va hpn che dau tu' quy dinh tai khohn 3 Dieu nay va digm e khoan 4 Dieu nay.

Trutng kip cong ty chitng khoan dau tu' vu'Ot qua han mCtc do thyt hien bao lanh phat hanh theo hinh tht5'c cam ket chat chan, do hOp nhat, sap nhip hoac do bien Ong tai san, von chit so hitu dal cong ty chang khoan ho0c t6 thole Op von, cong ty chitng khoan phial Sp

dung cSc bien phap can thigt tuan th6 han mi'c dau tit theo quy dinh tai khohn 2, 3 va 4

Dieu nay tei da trong thdi han met (01) nam.

Thuyet minh ve kha nang so sanh titling tin tren bao cao tai chinh

Nhu' da trinh bay tai Thuyet minh so 3, kg tit ngay 01 thing 01 nam 2016, Cong ty da Sp dung Thong tu' s6 210/2014/TT-BTC do Bo Tai chinh ban hanh ngay 30 thing 12 nam 2014 ("Thong tu' 210") va Thong b.! s8 334/2016/TT-BTC do Be Tai chinh ban hanh ngay 27 thing 12 nam 2016 sita doi Thong tu' 210 ("Thong tu' 334"), hu'ong din ke toSn Sp dung viii cong ty chung khoan. Thong tti nay có hieu lu'c ngay 01 thing 01 nam 2016. Theo do, mot s6 s6 lieu ci.la Bao cao tinh hinh tai chinh to' ngay 31 thing 12 Warn 2015, Bao cao ket qua host ding, Bao cao lu'u chuy'en tien to va Bao cao bien Bong von chit hO'u cho nam tai chinh ket tht5c ngay 31 thing 12 Warn 2015 da du'Oc phan loaf lai cho muc dich so sanh do anh hutng cCia viec Sp dung Thong tut 210 trong viec lip va trinh bay bat) cao tai chinh.

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LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUCYNG VIET NAM THUYET MINH BAO CAO TAI CHiNH (Trip theo) MAU SO B05-CTCK

2. CO' So' LAP BAO CAO TAT CH1NH VA NAM TAI CHiNH

Chi d5 Ice toan hp dyng

Cong ty ap dung chi" de ke toan ap dung cho cac ding ty chitng khoan do BO' Tai chinh ban hanh theo Thong tit se 210/2014/TT-BTC ngay 30 thang 12 nam 2014 va Thong hi se 334/2016/TT-BTC do Be Tai chinh ban hanh nay 27 thang 12 nam 2016 siia d6i Thong tu 210, ye viec hu'ong dAn ke toan ap dung dal voi ding ty chitng khoan. Cac Thong tit nay du'a ra cac quy dinh lien quan den cht:Mg tit ke toan, he that-1g tai khoan ke toan ding nhu' phuting phap lap va trinh bay bao cao tai chinh ctia cong ty cht:trig khoan.

Bao cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua hoot dCmg, tinh hinh Mt chuyen tien to va tinh hinh Wen deng yen chit sei hilu theo cac nguyen tac va thong le ke toan du'Oc chap nhan chung toi cac nuttc khac ngobi Viet Nam.

Tuyin b5 ye tuan thin chuin myc ice toan vi chi d5 Ice toan

Bao cao tai chinh cita Cong ty du'Oc trinh bay bang Tong Viet Nam ("VND") phi Nip yeti chuan mutt ke toan, chi" de ke toan ap dung cho cac ding ty chang khoan du'cic quy dinh tai Thong tu' so 210/2014/TT-BTC ngay 30 thang 12 nam 2014, Thong tit sO 334/2016/TT-BTC do BO Tai chinh ban hanh ngay 27 thang 12 nam 2016 st'la del Thong tu' 210 va cac quy dinh phap li có lien quan din viec lap va trinh bay bao cao tai chinh.

Nam tai chinh

Nam tai chinh dia Cong ty bat dau tit ngay 01 thang 01 va kit thuc vao ngay 31 thang 12.

3. AP DUNG HUtiNG DAN KETOAN MOI

Fluting ciAn mai ve chi d5 Ice toan doanh nghi5p

Be Tai chinh a ban hanh Thong tu' s8 210/2014/TT-BTC ("Thong tit 210") ngay 30 thang 12 nam 2014 va Thong tu' sO 334/2016/TT-BIC ("Thong tu' 334") ngay 27 thang 12 nam 2016 st:ta del Thong tu' 210, hitting dan ke toan ap dung al veil ding ty chung khoan. Cac Thong tit nay di hieu litc cho Warn tai chinh bat dau vao hoac sau ngay 01 thang 01 nam 2016 va thay the cho cac quy dinh ye chi de ke toan ap dyng ME voi cong ty chitng khoan ban hanh theo Thong tit so 95/2008/TT-BTC ngay 24 thang 10 nam 2008 hiking d5n ke toan ap dung dei veil cong ty chitng khoan. Ban TOng Gam Mc da ap dung Th8ng tit 210 va Thong tu' 334 trong viec lap va trinh bay bat) cao tai chinh dm Cong ty cho nam tai chinh kit thuc ngay 31 thang 12 Warn 2016.

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CONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUO'NG VIET NAM THUYET MINH BAO CAO TAI CHINH (TiEI) theo) MAU So B05-CTCK

4. TOM TAT CAC CHINN SACK KE TOAN CHO YEU

Sau day la cac chinh sach toan chic yeu &roc Ong ty ap dung trong viec lap bao cao tai chinh:

tinh kg toan

Viec lap bao cao tai chinh tuan th6 theo chuan mut ke than, cho" do toan Sp dung cho cac tong ty chifrig khoan du6c BO Tai chinh ban hanh kern theo Thong tit s6 210/2014/TT-BTC ngay 30 thang 12 nam 2014, Thong tu' s6 334/2016/TT-BTC ngay 27 thang 12 nam 2016 sifa dcli Thong tu' 210 va cac quy dinh phap ly a5 lien quan den viec lap va trinh bay bao cao tai chinh you au Ban Tang Giam d6c phai có nh-Ong tic tinh va gia dinh anh hu'ang din s5 lieu bao cao ye ding nq, tai san va viec trinh bay cac khoan ding n6 va tai san tiern tang tai ngay lap bao cao tai chinh ding nhu' cac s8 lieu bao cao ve doanh thu va chi phi trong suiit nam thi chinh. Mac d6 cac u6c tinh toan dutic lap bang tat ca sif hieu brat ciia Ban T6ng Giam dot, kit qua hoat Ong thyt ti c6 the khac vei cac utc tinh, gia dinh dat ra.

Tien va cac khoan tuc%ng du'dng tien

Tien va cac khohn Wang duting tien bao gom den mat tai quy, cac khan den gift khong kY han, cac khan crau tit ngan han, có kha nang thanh khan cao, de clang chuyen dOi thanh tien va it r6i ro lien quan din viec Wen dOng gia tri.

Tien guy ngan hang bao gom tien gift thanh tan cua Cong ty.

Tien g6'i thanh toan b6 trit giao dich chifng khan la so ben cua cong ty chitng khan de san sang tham gia thanh toan b6 trif giao dich chang khan.

Tai san tai chinh ghi nhon thong qua la1/16

Cac tai san tai chinh ghi nhan thong qua lai/18 bao gom cac tai san tai chinh du'dc nam gift cho myc dich kinh doanh, hoac cac tai san tai chinh irk dinh se du6c trinh bay Nip l han n'eu phan loci vao tai san tai chinh ghi nhan thong qua IM/l&

Cac tai san tai chinh ghi nhan thong qua du6c ghi nhan ban dau theo gia g6c va dutic danh gia Iai theo gia trl thi trifling hoac gia tri hqp ly tren Bao car) tinh hinh tai chinh cua Cong ty. Chenh loch danh gia lai phat sinh se du6c ghi nhan vao doanh thu hoac chi phi t6' tai san tai chinh ghi nhan thong qua lai/CO tren Bao cao kit qua hoot dOng cua Cling ty.

Cac khoan dau tut nArn girt din nay dao hen

Cac khohn dau tu' nam girt den ngay dao han la cac tai san tai chinh phi phai sinh ai kir han c6 dinh va cac khohn thanh toan co' dinh hoac c6 the' xac dinh ma Cong ty c6 di/ dinh tich cut va cO kha nang gift den ngay dao han, ngooi trif cac thi san thi chinh phi phai sinh da dutic phan loaf vao nhorn tai san tai chinh ghi nhan thong qua tai san tai chinh sign sang de ban hoac nh6m tai san tai chinh phi phai sinh thria man dinh nghia ve cac khohn cho vay va phai thu.

Cac tai san tai chinh nam girt din ngay dao han dut;ic ghi nhan ban dau theo gia mua Ong cac chi phi giao dich phat sinh VIA tiep tit viec mua cac tai san tai chinh nay. Sau khi ghi nhan ban dau, tai san tai chinh nam giCif din ngay ciao han dutic ghi nhan theo gia tri phan b6 sir' dung phuting phap lai suit thut.

0c

JA

cc

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LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUVNG VICT NAM THUYET MINH BAO CAO TAI CHINH (nip theo) MAU SO B05-CTCK

4. TOM TAT CAC CH/NH SACH KE TOAN CHU YEU (Tie-p theo)

Cac khoan cho vay

Cac khan cho vay la cac tai san tai chinh phi phai sinh có cac khan thanh tan c6 dinh hoac có the" xac dinh, pha hdp vai quy dinh phap lust hiEn hinh ap dung cho ding ty chang khan. Cac khan cho vay dutc ghi nhan ban dau theo gia g6c. Sau ghi nhan ban Mu, cac khan cho vay dttdc ghi nhan theo gia tri phan b6 sit dyng phu'dng phap lai suit thktc.

Thi san thi chinh sAn sang dig bin

Tai san tai chinh s8n sang de ban la cac tai san thi chinh phi phai sinh dutc xac dinh la an sang de" ban; hoac kh8ng du'dc phan loci la cac khan cho vay va cac khan phai thu, cac khan dau tu' nam glut den ngay dao hen, cac tai san tai chinh ghi nhan thong qua

Cac tai san tai chinh sAn sang de ban du'dc ghi nhan ban au theo gia mua cong cac chi phi giao dich phat sinh try'c trep tit viEc mua cac tai san tai chinh nay. Sau ghi nhan ban dau, tai san tai chinh sin sang de ban du'dc ghi nhan theo gia tri hdp ly tren Bao cao tinh hinh tai chinh cua °Ong ty; trit trutng hdp thi san tai chinh la ding cu von khong có gia niem yet tren thi trutng hoot Ong va cac khan dau tu' ma gia tri cua no khong the" xac dinh mot cach clang tin cay, tier) tuc du'dc ghi nhan theo gia g6c.

Nguyen tic dinh gib lgi cac thi san tai chinh

ViEc dinh gia lai cac tai san tai chinh ghi nhan thong qua lai/I8 va sAn sang cre. ban theo gia thi trutng hoac gia tri hdp ly dt.tdc thlitc hiEn theo phutng phap xac dinh gia tri phu hdp vai quy dinh phap luat. Trong trutng hop killing có gia thi trutng tai ngay giao dich gin nhat, Cling ty du'dc sit Ong gia tri hdp ly de dinh gia lei cac tai san thi chinh. Gia tri hdp l du'dc xac dinh tren cd so ton trong nguyen tic, phuting phap hoac mo hinh Ij( thuyEt dinh gia tai san tai chinh du'dc Ban Tang Gam dOc chip thuan.

Gia tri thi trutng cua chitng khan niem yet trail SO Giao dich Chang khan Ha iNI8i va so Giao dich Chitng khan Thanh phei Ho Chi Minh la gia dung cita toi ngay gin nhat co giao dich tinh dEn ngay dinh gia

06i vai cac chitng khan cua cac ding ty chu'a niem yet tren thi trutng chitng khan nhttng ding ky giao dich tren thi trutng giao dich cua cac ding ty doi chimg chu'a niem yet

(UPCoM) thi gia tri thi trung du'dc xac dinh la gia eking cita binh guar) tai ngay gin nhat có giao dich tinh dEn ngay dinh gia lei.

1381 vdi chang khan niem yet bi htiy hoac bi dinh chi giao dich hoac bi ngiing giao dich ke tit ngay giao dich the sau tit di, gia chitng khoan thut te" la gia tri so sach tai ngay lap Bao cao tinh hinh tai chinh gin nhat.

D61 vOl chitng khan chu'a niem yet va chu'a clang ky giao dich tren thi trutng giao dich cua cac cong ty dal chimg chu'a niem yet (UPCoM) thi gia chitng khan thtjc tren thi tru'ang lam cd so dinh gia lei la gia trung binh cua cac mitc gia giao dich thu'c tE theo bao gia cua ba (03) cong ty chCtng khan co giao dich tai that diem gin nhat vdi theli diEm dinh gia lai nhubg khong qua mOt thing tinh den nay dinh gia lai.

y

19

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LONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIET NAM THUYET MINH BAO CAO TAI CHiNH (nap theo) MAU SO B05-CTCK

4. TOM TAT CAC CHINH SACH KETOAN CHIT Yeb (Tier, theo)

Nguyen dc danh gib ifi cac thi san thi chinh (Tiep theo)

Cac chung khoan khong có gia tham khao tit cac nguon tren se dudc danh gia kha nang va mire dd giarn gia tren viec xem xet tinh hinh tai chinh va gia tri so sach dia to' chin phat harth tai ngay 31 thang 12 nam 2016.

Nam 2016, Luat toan chtia cho phdp ap dung nguyen tae gia tri hdp lc, nen Cong ty chi thktc hien danh gia loi chang khoan khi có gia thi &Yang giant so yeti gia g6c.

phong suy Warn gia trj tai san tai chinh

Cling ty thyt hien trich lap dy' phong suy giam gia tri cac tai san tai chinh giit den ngay Ciao hon va sSn sang de ban khi có cac bang cht'ing khach quan ve sy' giam gia tri hdpb,i cita tai san tai chinh theo hutng dAn cua Thong tu' 210.

Nii phai thu

Nd phai thu la s5 ben có the thu hoi ct'ia khach hang hoac cac CI6i tudng khac. Nd phai thu du'dc trinh bay theo gia tri ghi s6 WI' di cac khoan du' pitting phai thu kho dal.

Dt1 phong phai thu kho dal dudc trich lap cho nhting khoan nd phai thu da qua han thanh toan tit sau thang tit len, hoac cac khoan nd phai thu ma nguti nd kho có kha nang thanh toan do bi thanh pha san hay cac khd khan titdng

Nd phai thu bao gom phai thu tit hoot ddng giao dich chitng khoan, phai thu phi cung c5p s dich vy moi gidi, tU v5n cho nha dau tu', lai dif thu ve dich vy tai chinh, va cac khoan phai /* thu ye dich vu khac.

Phai thu boat dOng giao dich Chung khocin: Phai thu hoot ddng giao dich chitng khoan bao gem phai thu khach hang ve giao dich ky quy, phai thu nha dau tu' trong giao dich chitng khoan ve phi dich vu moi gidi, phi lu'u kjf chitng khoan.

Thi san co Binh Moro hinh vh Khali hao

Tai san c6 dinh hifu hinh dt.tdc trinh bay theo nguyen gia trit gia tri hao mon lay ke.

Nguyen gia tai san co (firth tau hinh bao gem gia mua va toan bd cac chi phi khac lien quan trktc tiep den viec du'a tai san vao trong thai sSn sang sit dung.

Tai san dinh hitu hinh dude kh5u hao theo phu'dng phap du'ong thang dtja tren thdi gian hihi dyng utc tinh, cy the nhu' sau:

Nam nay So nam

Nha cti'a va vat kien true 06 - 10

May moc va thiet bi 03 - 07

Thiel bi van phong 03 - 05

Phutng tien van tai 06

Tai san khac 03

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GONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUONG VIeT NAM THUYET MINH BAO cAo TAX CHiNH (Tiep theo) MAU SO B05-CTCK

4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)

Thi san c6 dinh vo hinh va khau hao

Tai san c5 Binh vo hinh bao gom quyen sit dung d5t va Oen mem.

Quyen sit dyng dal

Tai san c5 dinh v8 hinh the hien gia tri quyen sit dung d5t va du'Oc trinh bay theo nguyen gia

trit gia tri hao mon lay Quyen sit dyng d5t du'Oc phan b5 theo phuling phap dudng thong dtja tren thdi gian thue lo dal la 50 nam tit ngay 10 thong 11 nam 2014 den ngay 09 thong 11 nam 2064.

Phan mem

Phan mem du'oc ghi nhan ban elau theo gia mua va du'oc kh5u hao theo phuOng phap du'ang thing du'a tren thai gian hitu dung u'oc tinh tit 3 den 5 nam.

Cac khoin tra tru'ac dai hen

Chi phi tra trubc dai hpn bao gom gia tri leli the kinh doanh du'Oc tinh vao gia tri doanh nghiep khi thve hien co phan hoa, gia tri cling cy, dung cy va cac chi phi tra trutc khac. Cac khoan tra tru'oc nay clu'oc coi la có kha Wang dem lai 10i ich kinh te trong titdng lai cho Cling ty vai thai hpn tit mot nam tro len. Gia tri 10i the kinh doanh du'etc phan bo vao bao coo ket qua hoot d8ng theo phuting phap ditOng thong trong yang mu'Oi nam ke tit ngay Cong ty phan chinh thac di vao hoot dOng. Cac khoan chi phi tra tru'oc dai hon hen khac du'Oc phan

b'61 vao bao coo ket qua hopt Ong, sit dung phu'dng phap du'Ong thang theo cac quy dinh k toan hien hanh.

Phai tra hi) c6 t(tc, g6c Ira lai trai phieu

Phai tra WO co" tilt, go5c va lai Val phi& phan anh phai tra va tinh hinh thanh toan co ttic, g5c va lai trai phi& ma Cong ty phai tra ho cho cac chti so hitu chitng khoan do to" chitc

phat hanh chitng khoan fly quyen.

Phai tra host Ong giao dich chitng khohn

Phai tra hopt Ong giao dich chitng khoan phan anh khoan tren ky quy Cong ty nhan tit cac nha deu tu' thut hien cac giao dich mua ban chang khoan vei SO Giao dich chitng khoan.

Phai tra hopt Ong giao dich chitng khoan con bao gom cac khohn tra phi hopt Ong kinh doanh, dich vu chitng khoan cho SO Giao dich chitng khoan, Trung tam Lu'u k' chung khoan

va cac khoan phai tra khac.

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CONG TY co PHAN CHUNG KHOAN NGAN HANG CONG THU'O'NG VIeT NAM THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU S6 B05-CTCK

4. TOM TAT CAC CHINH SACH KE TOAN CHO YED (Tiep theo)

Doanh thu

Hoot Ong criu tu' vao cong cu tai chinh

Doanh thu hoat Ong Tau to vao ding cu tai chinh bao gbm lai tif cac tai san Chi chinh ghi nhan thong qua lai/18, Lai of cac khoan dau to nom giif den ngay Ciao han, Lai of cac khoan cho vay va phai thu, Lai tit cac tai san tai chinh san sang CIE ban ghi nhan cac khohn chenh lech lai ban tai san tai chinh cUa ding ty chu'ng khoan (dudc ghi nhan dy'a tren Thong bao ket qua thanh toan bu trif giao dich chCrng khoan cUa Trung tam aru kY chi:Mg khoan) va khohn thu Idi titc c6 phieu, lai trai phieu, thu tit tai san tai chinh (lai tit co phieu dudc ghi nhan tren bao cao kEt qua host Ong tren cd so thong bao chia 'al cUa t6 chth co c6 phan do Cong ty n5m giii'; läi crau to trai phieu va lai of hoot dOng gop win lien doanh, lien ket dudc ghi nhan vao bao cao ket qua hoat Ong tren cd so don tich).

Hoat ddng mai gidi chi:Mg khoan cho nha dau tu' va float Ong k/u ky chi:Mg khohn

Doanh thu hoot dOng moi gidi chimg khoan va hoat Ong [Yu kY chiing khoan dudc ghi nhan tren bao cao ket qua hoat Ong khi thoa man ca bon (4) dieu kien sau day:

(a) Doanh thu dudc xac dinh tudng d6i ch5c ch5n;

(b) CO kha nang thu dudc 'di ich kinh te tit giao dich cung cap dich vu do;

(c) Xac dinh dudc phan cong viec da hoan thanh tai ngay ctia Bao cao tinh hinh tai chinh; va

(d) Xac dinh Cludc chi phi phat sinh cho giao dich va chi phi de hoar) thanh giao dich cung

cap dich vu do. Tki

Hoat Ong bao lanh phat hanh, dai 1)% phat hanh chtfng khoan

Doanh thu hoat dOng bao lanh phat hanh va dai ly phat hanh chitng khoan du'dc ghi nhan tren bao cao ket qua hoot Ong khi hoar) thanh viec thong bao ket qua Oat hanh chiing khoan.

Hoat Ong tu' van

Doanh thu of hoot dOng tu' van dudc ghi nhan tren bao cao ket qua hoat Ong khi dich vy da dudc cung cap, doanh thu dudc xac dinh tudng d6i ch5c ch5n va xac dinh dudc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu dO.

Doanh thu khac

Doanh thu khac dudc ghi nhan tren bao cao ket qua hoat dOng tren cd SO don tich.

Cac khoan doanh thu lien quan den nhieu kY ke toan du'dc ghi nhan theo tien dO hoan thanh hoac phan b6 theo during thang trong thai gian cung cap dich vu. Gia tri chu'a phan b6 du'dc ghi nhan la doanh thu chu'a thtic hien tren bao cao tinh hinh tai chinh.

22

LONG TY CO PHAN CHONG KHOAN NGAN HANG GONG THUVNG VIeT NAM THUYET MINH BAO cAo TAX CHtNH (Titip thee) MAU SO 1305-CTCK

4. TOM TAT CAC CHiNH SACH Kt TOAN CHID Yeb (Tiep thee)

Chi phi hoot dung

Chi phi hoot Ong bao gom Lo va chi phi giao dich mua cac tai san tai chinh, hoot Ong tki doanh va chi phi hoot Ong cung c5p dich vu.

Lo va chi phi giao dich mua cac tai san tai chinh phan anh cac khohn to do ban cac tai san tai chinh ghi nhan thong qua Iai/18, chi phi giao dich mua cac tai san tai chinh ghi nhan thong qua Iai/18, chi phi dy' phong tai san tai chinh, xit ly tOn that cac khohn phai thu kho dai va 16 suy giam tai san tai chinh va chi phi di vay va cac khoan 16, ton that ve cac tai san tai chinh thutc danh myc dau tu' Tai san tai chinh cua Cong ty chtidg khoan, bao g8m cac tai san tai chinh ghi nhan th8ng qua lai/18, Lai tit cac khohn dau tu' nSrn gift den ngay dao han, Lai tit cac khohn cho vay va phai thu, Lai tit cac tai san tai chinh san sang de ban va chi phi hoot Ong tu' doanh.

Chi phi hoat Clang cung cap dich vu phan anh cac chi phi hoot ding cung cap dich vy trut tigp dia ding ty chiing khoan bao gom chi phi hoat Ong ty' doanh, chi phi moi gioi chCing khoan, chi phi hoot Ong bao lanh, dai Iy phat hanh chang khoan, chi phi tti van va cac chi phi hoat Clang khac.

Chi phi quan IY doanh nghiep

Chi phi quart Ijr doanh nghiap dimg de phan anh cac chi phi (=wan Ijr chung cua ding ty chang khoan bao Om chi phi Iticing va cac khohn trich theo luting coa nhan vien b6 phan quart chi phi vat lieu van phong, ding cy dung cy, khau hao tai san c6 dinh, dich vy mua ngobi va chi phi bang tin khac clang cho hoot d6ng quart

Chi phi di vay

Chi phi di vay du'dc ghi nhan vao chi phi san xuat, kinh doanh trong kji khi phat sinh, trit khi du dc van hoa theo quy dinh cua Chugn mu'c kg toan Vigt Nam s6 16 "Chi phi di vay".

Thue

Thug thu nhap doanh nghigp thE hign teing gia tri dia so- thug phai tra hian tai va s6 thug hoan Iai.

56 thug phai tra hign tai du'dc tinh du'a trail thu nhap chiu thug trong nam. Thu nhap chiu thug khac viii Iii nhuan trutc thug dudc trinh bay trail bao cao ket qua hoot Ong vi thu nhap chiu thug khong bao gom cac khohn thu nhap hay chi phi tinh thug hoac du'dc khau trit trong cac nam khac (bao gom ca 16 mang sang, rigu co) va ngoai ra kh8ng bao gom cac chi tieu khong chiu thug hoac khong dudc khau trit.

Thug thu nhap hoan Iai du'dc tinh tren cac khohn chenh lEch giii'a gia tri ghi so va cd scr tinh thug thu nhap cita cac khohn myc tai san hoac ding no tren bao cao tai chinh va dudc ghi nhan theo phuting phap bang can deli kg toan. Thug thu nhap hoan Iai phial tra phai du'dc ghi nhan cho tat ca cac khoan chenh loch tam theii con tai san thug thu nhap hoan Iai chi dutic ghi nhan khi chic chan co dti Iii nhuan tinh thug trong taring Iai dg khau trif cac khoan chenh lach tam theli.

Thug thu nhap hoan Iai dudc xac dinh theo thug sat du: tinh se bp dung cho nam tai san du'dc thu hoi hay nd phai tra dutic thanh Wan. Thug' thu nhap hoan Iai du' c ghi nhan vao bao cao kat qua hoot tieing trit truing hdp khohn thug do 05 lien quan dEn cac khohn myc dutic ghi thang vao vein chu sei hub. Trong truting hdp do, thug thu nhap hoan Iai ding du'dc ghi thang vao von chii so Wu.

JC

1 El

23

CONG TY CO PHAN CHONG KHOAN NGAN HANG CONG THILAYNG VIET NAM THUYET MINH BAO CAO TAI CHiNH (Ti6p theo) MAU SO B05-CTCK

4. TOM TAT CAC CHINH SACH KE TOAN CHID YEb (Tiep theo)

Thui (Tiep theo)

Tai san thud thu nha'p hoan Iai va nq thug thu nh5p hoan loi phai tra duOc bu trCt khi Cong ty có quyen hOp phap tn:t giiia tai san thug thu nh'5p hi'dn hanh vfii thud thu nh5p hiOn hanh phial flop va khi cac tai san thud thu nh5p hoen loi va nO thud thu nh5p hoan lai phai tra lien quan tai thud thu nh5p doanh nghi5p duOc quan 1‘,"% bell ding mot cd quan thud va Cong ty có dinh thanh town thud thu nh5p hiOn hanh tren cd so than.

Vic xac dinh thug thu nh5p cua Cong ty can cif vho cac quy dinh hiOn hanh ves thug. Tuy nhien, nhcing quy dinh nay thay dOi theo ti‘ng thai ki% va vi5c xac dinh sau ding ye thud thu nh5p doanh nghi5p tuy thu5c vao k& qua Vern tra cua cd quan thud co th5m quydn.

Cac loci thud khac duOc ap dung theo cac 101 thud hiOn hanh tai Vi5t Nam.

5. TIEN VA CAC KHOAN TUVNG DUCYNG TIEN

S6 cuoi ham S6 diu ham VND VND

Tien mat tai qui% 35.189.102

Tien guy ngan hang cho hoot Ong CTCK 136.835.001.548

Tien gill thanh town bu trii va thanh town giao dich chUng khoan

Cac khan tu'dng du'dng Wen (*) 120.000.000.000

256.905.258.905

83.757.905

44.513.460.787

vl 245.000.000.000 CIF

290.006.018.290

35.068.255 408.799.598

(*) Cac khoan tu'dng du's:Mg ben the' hiOn cac hOp &Ong ben gull ngan hon có ky hon du'Oi 3 thang.

6. GIA TRI, KHOI LUQ'NG GIAO DICH THIJC HICN TRONG NAM

Kh6i lu'Ing giao dich Gia tri giao dich that

th'c hien troi nam hien trong nam

Co phi& VND

Caa ding ty chUng khofin

20.531.845 1.696.134.679.900

CO phi&

5.811.845 130.727.749.900

Trai phi&

14.720.000 1.565.406.930.000

Caa nha dau tut

1.461.193.560 24.880.541.864.000

CO phidu 1.460.193.560 24.773.639.864.000

Trai phieu 1.000.000 106.902.000.000

24

CONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUUNG VIeT NAM THUYT MINH BAO CAO TAI CHiNH (Tier; theo) MAU So B05-CTCK

7. CAC LORI TAI SAN TAI CHiNH

Sa cal nam So Au nam

Gia tri ghi so Gia tri hOp If Gia tri ghi sg Gia tri hitp li

VND

Tai san tai chinh ghi nh'an thong qua lai/116

VND VND VND

CO phieu niern yet 40.099.942.141 38.954.646.930 1.421.933.774 1.317.933.000

CO phieu chu'a niern yet 84.714.667.881 62.726.563.367 6.340.032.958 6.026.986.745

Tien gili 05 kY han c.6 dinh 153.000.000.000 153.000.000.000 15.000.000.000 15.000.000.000

Chilhg chi qui, 7.500.000.000 Meng Sp dyng

Thing Ong 277.814.610.022 30.261.966.732

Tai san tai chinh sin sang dg ban

CO phieu chu'a Mem yet 128.192.944.900 Meng hp dung 152.800.000.000 khong Sp dyng

Trai phieu Mem yet 4.001.960.002 kheng hp dyng 4.001.960.002 khong Sp dyng

Trai phieu chda niem yet 256.000.000.000 khong Sp dung 300.000.000.000 khong Sp dog

T6ng Ong 388.194.904.902 • 456.801.960.002

Cac khan cho vay

Cac khoan cho vay 415.545.480.797 kh8ng Sp dung 201.255.465.183 khong Sp dyng

Thing c6ng 415.545.480.797 201.255.465.183

Trong nam, Ding ty da den hanh phan loci lai khoan dau tu' vao phi& TOng Cong ty Thep Viet Nam tit khaki myc day tu' dai han khac sang khoan muc dau tu' ngan han veil so ben 80.197.030.000 VND phY hdp voi chien Inge kinh doanh mai vai co" phieu nay khi TOng Ong ty Thep Viet Nam Tang ky giao dich tren thi truting giao dich cua cac ding ty dai chUng chu'a niern yet (UPCoM).

Tai ngay 31 thang 12 nam 2016, Ong gia tri tai san tai chinh cam co" the chap cho cac khoan vay ngSn han vdi gia tri la 222.000.000.000 VND (Chi tiet tai Thuyet minh so" 15 - Vay ngan han).

25

VIII NB MIS 11111 MN 111111 11111 11111 Sill 111111 11111 11111 111111 NM NM OM 11111

LONG TY Co PHAN CHONG KHOAN NGAN HANG CONG THUONG VItT NAM THUYET MINH BAO CAO TAI CHINH (Tiip theo) MAU SO B05-CTCK

7. CAC LORI TAI SAN TAI CHiNH (Tiep theo)

Tinh hinh bin ding dy phang giam gia cua cac tai san tai chinh Ddn vi: VND

Cd sa ljp dg phang nam nay

Mac trich lap/hoan nhop dyphang tong

nam STT Tai san tai chinh S5 biking ke

Gia tri so stich Gia tri thi tru'ang

toin tai cuai nam Gia tri trich lap di Gia tri lap dy' phang

phang cu6i nam dau nam

I Tai san tai chinh ghi nhan th6ng qua Iii/18 9.417.864 277.814.610.022 (23.925.732.638) (6.062.387.754) (17.863.344.884)

1 CO phi& niern yet 1.089.895 40.099.942.141 38.954.646.930

Trong do: co phieu giam gia 1.085.110 40.032.183.798 38.835.334.890 (1.196.848.908) (146.120.552) (1.050.728.356)

CO phieu nganh kinh doanh vat lieu Ay dung 958.064 38.215.212.760 37.077.076.800 (1.138.135.960) (122.869.000) (1.015.266.960)

Co phi& nganh tai chinh ngan hang 122.763 1.753.789.800 1.718.682.000 (35.107.800) (35.107.800)

Co phi& le 4.283 63.181.238 39.576.090 (23.605.148) (23.251.552) (353.596)

2 CO phi& chu'a niern yet 8.327.969 84.714.667.881 62.726.563.367

Trong do: ci5 phi& giam gia 8.014.897 81.026.071.578 58.297.187.848 (22.728.883.730) (5.916.267.202) (16.812.616.528)

C6 phiiu nganh san xual kim /oat 7.940.300 80.197.030.000 57.964.190.000 (22.232.840.000) (5.562.833.640) (16.670.006.360)

C6 phi& khac 74.597 829.041.578 332.997.848 (496.043.730) (353.433.562) (142.610.168)

3 Tien giri co kY han co- Binh 153.000.000.000 khong ip dyng

II Cac khoin cho vay va phai thu 415.545.480.797 khang ip dyng

III Tii san tai chinh sin sang di ban 5.339.488 388.194.904.902 khong ip dyng

1 CO phi& chua niem yet 5.299.232 128.192.944.900

2 Trai phieu 40.256 260.001.960.002

Trai phieu niern yet 40.000 4.001.960.002

Trai phi& chu'a niern yet 256 256.000.000.000

Tting cong 1.081.554.995.721 - (23.925.732.638) (6.062.387.754) (17.863.344.884)

26

\ ' 1

CONG TY CO PHAN CHONG KHOAN NGAN HANG CONG THU'UNG VIeT NAM THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU So B05-CTCK

8. CAC KHOAN PHAI THU Sti cu61 nam SO d'au nam

VND VND 1. Cac khan phai thu va thu c6 tt.?c, tin lai cac khoan d'au tit

1.719.835.959 7.898.877.627

Trong do: DV thu Wen trai phieu niern yet 7.210.959 7.210.960 DV thu tier) lai &hi phieu chua niern yet 1.613.888.889 7.675.000.000 DV thu tien lai tin glYi co kY han 98.736.111 216.666.667

2. Phai thu cac dich vu cung Cap 4.175.928.787 1.494.175.350 Trong dc5:

Phai thu hoot dOng moi gioi cht'ing khoan 55.847.335 112.145.465 Phai thu hoot &Ong bac) lanh, doi 19 phat hanh chang khoan

706.819.885

Phai thu hoat Ong van 2.505.317.500 657.210.000 Phai thu dich vu khac 1.192.624.744 18.000.000

3. Ling trutic cho ngutli ban 30.422.028.892 2.118.117.950

4. Phai thu khac 1.114.047.989 14.445.400

37.431.841.627 11.525.616.327 Trong do: S5 du phai thu có kha nang thu hoi 37.431.841.627 11.525.616.327

9. TRA TRU6C CHO NGUtrI BAN S6 cool nam S6 tfau nam

VND VND

tang trudc mua c6 phieu IPO (*) 30.000.000.000

Cong ty CO phSn Dau tt1 Xay dktng DO thi Thuan An

1.445.000.000 1/\

H1ti Khac 422.028.892 673.117.950 E

30.422.028.892 2.118.117.950

(*) Khohn Ctng tru'dc mua c6 phiOu IPO tai ngay 31 thang 12 nam 2016 phan anh tier' mua c6 ph5n dia doanh nghrep dang c6 phan hoa nhu'ng van chu'a chuyOn thanh Cong ty c6 Wan.

10. CHI PHI TRA TRtiot SO cool nam So dau nam

Chi phi tra traffic nein hen VND VND

Chi phi tra trout ngan han khac 658.887.173 427.286.444

658.887.173 427.286.444

Chi phi tra trU8c dal hen Gia tri Iqi thd kinh doanh theo kEt qua xac dinh gia tri doanh nghidp (*)

4.537.163.597 6.352.029.029

Chi phf tra MY& dal han khac 572.144.040 341.517.928

Tang tong 5.109.307.637 6.693.546.957

(*) Gia tri Idi the. kinh doanh theo qua xac dinh gia tri doanh nghrep dUcic phan trong yang 10 nam tit Nay 01 thang 7 nam 2009.

Gia tri phan trong nam nhu' sau: Nam nay Nam trulk

VND VND

S6 dSu nam 6.352.029.029 8.166.894.461

Trich trong nam (1.814.865.432) (1.814.865.432)

S6 cool nam 4.537.163.597 6.352.029.029

27

SIM Mill MINI ill SR lie 11111 IIIII Sill Sill MN SIN MI r— OM OM

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUO'NG VIET NAM THUYET MINH BAO cAo TAI CHiNH (Tiep theo) MAU So B05-CTCK

11. TANG, GIAM TAI SAN CO DINH HOU HINH

Nha cifa, vat kin truc

May mac thiet bi

Phu'dng tien van tai

Thiel bi van phang Khic Tgng cling

VND

NGUYEN GIA

VND VND VND VND VND

So" olSu nam 4.890.829.636 14.510.969.191 4.048.049.581 1.945.188.018 38.740.000 25.433.776.426

Mua trong nam 220.269.500 3.726.840.000 3.947.109.500

Thanh ly, nhOng ban (488.588.724) (488.588.724)

S5 cu5i nam 4.890.829.636 14.731.238.691 7.286.300.857 1.945.188.018 38.740.000 28.892.297.202

GIA TRI HAO MON LUY KE

So Grau nam 837.544.437 13.438.414.854 4.048.049.581 1.783.796.588 25.410.108 20.133.215.568

Kha-u hao trong nam 733.624.440 488.040.779 573.113.195 64.097.432 9.684.996 1.868.560.842

Thanh ly, nhticing ban (488.588.724) (488.588.724)

So cu5i nam 1.571.168.877 13.926.455.633 4.132.574.052 1.847.894.020 35.095.104 21.513.187.686

GIA TRI CON LAI

SO cuai nam 3.319.660.759 804.783.058 3.153.726.805 97.293.998 3.644.896 7.379.109.516

S5 dau nam 4.053.285.199 1.072.554.337 161.391.430 13.329.892 5.300.560.858

Tai ngay 31 thang 12 nam 2016, nguyen gia cCia tai san c5 dinh hitu hinh bao gom cac tai san co dinh (15 khgu hao het nhang van con sit dung veil gia tr! la 18.211.300.438 VND (tai ngay 31 thang 12 nam 2015: 18.434.652.762 VND).

28

VND VND

2.419.000.000

1.121.000.000

2.419.000.000 1.121.000.000

CONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUVNG VIET NAM THUYET MINH BAO CAO TAI CHiNH (Trip theo) MAU SO B05-CTCK

12. TANG, GIAM TAI SAN CO D!NH VO HiNH

Quyin sil dyng dat Phan mem T6ng Ong VND

NGUYEN GIA VND VND

S6 au nam 36.939.384.884 15.528.322.872 52.467.707.756

Mua trong nam 2.500.000.000 2.500.000.000

Tang khac 302.448.000 302.448.000

S6 cu6i nam 39.439.384.884 15.830.770.872 55.270.155.756

GIA TRI HAO MON LUY KE

SO dau Warn 843.439.078 14.759.789.539 15.603.228.617

Khau hao trong nam 770.161.561 499.950.238 1.270.111.799

So. cu.% nam 1.613.600.639 15.259.739.777 16.873.340.416

GIA TFLT CON LAI

S6 cuai nam 37.825.784.245 571.031.095 38.396.815.340

S6 dau nam 36.095.945.806 768.533.333 36.864.479.139

Tai ngay 31 thang 12 nam 2016, nguyen gia cua tai san co" dinh v6 hinh bao g'6m cac Lai san Binh (la khau hao het nhu'ng van can sir dyng vdi gia tri la 13.851.522.872 VND (tai ngay

31 thang 12 nam 2015: 13.851.522.872 VND).

13. CHI PHI XAY DUNG CO' BAN DANG

S6 cuol nam S6 dau nam

Chi phi xay dkfrig he thOng Contact Center

Chi phi mua sam tai san dinh

14. TIEN NOP QUI? HO TRq THANH TOAN

S5 cuol nam S6 tau nam VND VND

Tien n6p ban dau 3.154.440.111 3.154.440.111

Tien n6p WO sung 7.152.940.171 5.807.889.453

Tien lai phan bo trong nam 4.369.408.029 3.633.772.012

14.676.788.311 12.596.101.576

15. VAY NGAN HAN

Loai vay ngan ti.n S5 dit diu nam Tang trong nam Giant trong nam S6 du' cu5i nam

VND VND VND VND

- Vay ngan hang (i) 937.521.080.000 702.521.080.000 235.000.000.000

T6ng Ong 937.521.080.000 702.521.080.000 235.000.000.000

29

(i) Cac hqp slang vay ngan han ngan hang bao

Goc vay tai ngay 31/12/2016

Ngay hqp ding Thdi gian vay Myc dich vay

CONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUONG VIET NAM THUYET MINH BAO CAO TAI CHINH (Tien theo) MAU SO 1305-CTCK

15. VAY NGAN HAN (Tie) theo)

VND

31/8/2016 6 thang 125.000.000.000

14/12/2016 2 thang 10.000.000.000

14/12/2016 2 thang 100.000.000.000

B6 sung van MI clang cua Cong ty

235.000.000.000

Cong ty da cam co" cac tai san tai chinh tai ngay 31 thang 12 nam 2016 có gia tri la 222.000.000.000 VND dam bao cho cac khohn ban vay ngan hang. Chi tiat nhu sau:

S5 cu5i nam So dau nam

Co phi&

Trai phiau

VND VND 72.000.000.000

150.000.000.000

222.000.000.000

16. PHAI TRA HOAT DONG GIAO DICH CHUNG KHOAN

S5 cu5i nam S5 dau nam VND VND

e:`

0 DOt coc mua c6 phi& cila nha Tau tu' 23.625.429.760 1, Phai tra t6 chic, 6 nhan khac 74.230.002.974 445.327.762 4,, Trong do: .s.

Ph& tra phat hanh them

T6ng ding ty C6 phan bi Dien Viet 40.476.600.000

Nam (*)

Cong ty Gach men Cosevco (*) 3.756.699.800

Ngan hang TMCP Sai Gen Cong ThUdng (*) 29.351.479.000

Khac 645.224.174

445.327.762

76.080.160.080 24.955.078.868

(*) Cac khohn slat coc cua nha dau tu' mua phigu du'dc phat hanh them coa Tang Cong ty CO phan Thiel bi dien Viet Nam, C8ng ty Co phan Gach men Cosevco va Ngan hang TMCP Sai Gen Cong Thu'dng. Tai thai diSm 31 thang 12 nam 2016, cac giao dich mua ban

phan phat hanh tren chu'a hohn thanh.

17. THUS VA CAC KHOAN PHAI NOP NHA NUot

S5 cuoi nam S5 dau nam

Thud GTGT phai nap

Thus thu nhap doanh nghiep

Thus thu nhap ca nhan

VND VND

271.333.567 97.413.542

8.211.110.401 6.283.471.970

669.307.017 1.271.100.088

9.151.750.985 7.651.985.600

Phai tra cho SO Giao dich chUng khoan 678.642.160 284.589.122

Phai tra Trung tam Luti lol ch(tng khoan Viet Ali Nam (VSD)

1.171.514.946 599.732.224

30

MIN Sr Ile it — 1111111 MO NM 1E11 In MIS MINI IMO 1111 INN MEI OM SIMI WM

CONG TY Co PHAN CHUNG KHOAN NGAN HANG CONG THUVING VIeT NAM THUYET MINH BAO CAO TAI CHiNH (Tier, theo)

18. VON CHO So' HIIU

MAU SO B05-CTCK

Thay dai trong van chi' sit tau

V5n gop cia chu sa heu

Thing du' van phan CO phiEu qui%

Qu9ddtn?b6 sung van dieu le

Qu9 dy' phang tai chinh va rid ro

nghiip vy

Lifi nhuin chua phan ph5i Tang

VND

S5 dau nam trig& 789.934.000.000

Ldi nhuan trong nam

Chia c6 tilt bang phat hanh 47.369.380.000

co phieu

Trich Idi nhuan sau thud

Trich lop quy khen thufing, phiic Idi, thti lao HDQT, Ban kidm soat

Giam khac

VND

6.273.512.734

(50.000.000)

VND

(255.742.104)

VND

14.178.547.272

3.322.478.562

VND

14.178.547.272

3.322.478.562

VND

101.686.861.088

76.871.218.030

(47.369.380.000)

(6.644.957.124)

(7.742.923.599)

VND

925.995.726.262

76.871.218.030

(7.742.923.599)

(50.000.000)

S5 dau nam nay 837.303.380.000 6.223.512.734 (255.742.104) 17.501.025.834 17.501.025.834 116.800.818.395 995.074.020.693

Ldi nhuan trong nam

Chia c6 titc bang ph& hanh co phidu

Trich Idi nhuan sau thud

Trich rap quj", khen thu'ong, phiic 10, th0 lao HDQT, Ban

kidm soar

Giarn khac

66.934.190.000

(15.000.000)

3.843.560.902 3.843.560.902

83.180.653.297

(66.934.190.000)

(7.687.121.804)

(8.497.072.182)

83.180.653.297

(8.497.072.182)

(15.000.000)

S5 cud nam nay 904.237.570.000 6.208.512.734 (255.742.104) 21.344.586.736 21.344.586.736 116.863.087.706 1.069.742.601.808

Trong nam, ang ty da thilc hien trich cac lap cac qu9 cltf phong tai chinh, quy duf triY b6 sung v5n dieu le va qui"( khen thutng, phLic Idi, thu lao HDQT,

Ban kidm soat theo Nghi guy& Dai h6i dong co demg thutng nien nigay 29 Ming 4 nam 2016.

Tai Nay 05 thing 9 nam 2016, Cong ty di thyt hien phat hanh co phi& de chi tra co" tut nam 2015 v6i s6 luting co phieu phat hanh them la 6.693.419

co' phi& vcYi gia tri tu'dng du'dng 66.934.190.000 VND. 31

LONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUO'NG VIET NAM THUYET MINH BAO CAO TAI CHINN (Ti6p theo) MAU SO B05-CTCK

18. VON CHID SO' HOU (Ti6p theo)

S6 cu6i nam 56 Eau nam

So co phieu VND S5 c6 phieu VND

Von c6 phin thick duy4t 90.423.757 904.237.570.000 83.730.338 837.303.380.000

Von c6 phin di phat hanh

C6 phi& ph6 thong 90.423.757 904.237.570.000 83.730.338 837.303.380.000

56 c6 phifu hi4n (tang hlu hanh

C6 phi& ph6 thong 90.387.057 903.870.570.000 83.693.638 836.936.380.000

19. TiNH HiNH PHAN PHOI THU NHAP CHO CO DONG

56 cu6i nam 56 deu nam VND VND

Lai da thtic hian chub phan ph5i nam trutt 116.800.818.395 101.686.861.088

Lai di thy'c Nan nam nay 83.180.653.297 76.871.218.030

Qu9 distri.)'" WO sung dieu la (3.843.560.902) (3.322.478.562)

Qu9 dy' phong tai chinh va rui ro nghiOp vu (3.843.560.902) (3.322.478.562)

Trich lap qu9 khen thuVrig, phoc 10i, thY lao (8.497.072.182) (7.742.923.599)

HDQT, Ban kigm soat

S5 lai phan ph5i cho cho co Ong thong qua phat (66.934.190.000)

hanh c6 phieu (47.369.380.000)

Pill

Lai CM Mitt hion chu'a phiin phol cu6i nam 116.863.087.706 116.800.818.395 .(

4

32

=1 NMI 11111 NM =I MB 11111 — ION INV UN UN 11111 ISO En En NM NMI

LONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THU'UNG Vitt- NAM THUYET MINH BAO cAo TAI CHiNH (Tiep theo)

20. THU NHAP

20.1 LAI/Lo BAN CAC TAI SAN TAI CHiNH

STT Danh myc cac khoin iffiu tu' S5 !Ong ban T6ng gia tri ban Gia v6n binh quan gia quifin tinh dEn

cu6i ngay giao dich

Lai ban chUng khoan nam nay

1

2

3

4

5

6

Co phi& niem y€t

Co phi& chu'a niem yet

Chting chi qu9

Chti'ng chi tien gill

Repo trai

Co phi& chu'a chuygn quyen

Danh myc cac khoan tau tit

23.888

2.782.400

750.000

S5 lu'Ing ban

4.321.268.052

58.975.980.000

8.008.777.000

104.702.222.222

Tgng gia tri ban

538.762.702

39.641.696.427

7.500.000.000

100.000.000.000

3.782.505.350

19.334.283.573

508.777.000

4.702.222.222

3.067.680.000

3.283.864.900

34.679.333.045

Gia v6n binh quan gia quyin tinh den

cugi ngay giao dich

Lo ban chiing khoan nam nay STT

1

2

Co phi& niem yel

Co phi& chu'a niem yEt

145.052 1.143.223.100 1.306.029.165 (162.806.065)

(162.806.065)

MAU So B05-CTCK

Dcin vi: VND

Lai ban chang khoin nam tru'itc

3.362.892.762

705.230.000

4.068.122.762

us ban chiing khoan nam tru'oc

(1.068.116.951)

(12.000.000)

(1.080.116.951)

33

LONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THYCYNG VItT NAM THUYtT MINH BAO CAO TAI CHINH (Tiep theo) MAU so B05-CTCK

20. THU NHAP (Tie), theo)

20.2 Co TUC VA TIEN LAI PHAT SINH TO' CAC TAI SAN TAI CHINH, PHAI THU VA CHO VAY, TAI SAN TAI CHINH SAN SANG DE BAN

Nam nay Nam traic VND VND

Tit tai san tai chinh ghi nh'in thong qua lai/ 1.764.565.874 7.096.944.375

C6 phieu niem yet 624.676.988 1.231.847.155

Tien gefi co kY han co dinh 1.139.888.886 5.865.097.220

Tit tai san tai chinh phai thu va cho vay 36.519.559.668 15.157.081.903

Tit tai san tai chinh san sang ban 59.816.055.331 55.235.536.663

C6 phi& khong niem yet 5.850.972.000 9.751.620.000

Trai phieu niem yet 375.999.999 376.184.240

Trai phieu khong niem yet 53.589.083.332 45.107.732.423

98.100.180.873 77.489.562.941

20.3 DOANH THU NGOAI THU NHAP TO' BAN CAC TAI SAN TAI CHINH

Cac doanh thu ngobi thu nhap of ban cac tai san tai chinh khong phat sinh cac khoan giam

trif doanh thu.

21. DOANH THU HOAT DQNG TAI CHINH

Nam nay Nam tru'oc

VND VND

Doanh thu lai ban gui khong kY han

1.887.768.671

1.793.001.525

Doanh thu khac ye dau tu'

326.415.000

2.214.183.671 1.793.001.525

22. CHI PHI GIAO DICH MUA CAC TAI SAN TAI CHINH GHI NHAN THONG QUA LAI/L6 HOAT DQNG TI DOANH

Chi phi giao dich mua cac tai san tai chinh 4.739.527.924 6.635.844

23. CHI PHI TAI CHINH

Nam nay Nam tru'Oc

VND

VND

Chi phi lai vay

13.665.364.846

Chi phi dau tu' khac

228.488.428

13.893.853.274

Nam nay Nam tru'oc

VND VND

4.739.527.924 6.635.844

34

LONG TY CO PHAN CHONG KHOAN NGAN HANG LONG THUO'NG VIET NAM THUYET MINH BAO cAo TA' CHINH (Tiep theo) MAU So B05-CTCK

24. CHI PHI QUAN LY CONG TY CHUNG KHOAN

Nam nay Nam frit&

VND VND

Chi phi nhan vien 24.573.849.927 25.427.538.165

Chi phi van phang phgm 634.270.972 638.822.816

Chi phi cong cu, Ong cu 1.469.307.576 1.279.026.344

Chi phi khgu hao TSCD 3.106.222.625 2.633.680.210

Chi phi thug, phi va le phi 939.102.867 916.677.811

Chi phi dich vu mua ngoai 4.144.884.132 4.853.695.178

Chi phi khac 2.845.328.845 569.035.398

37.712.966.944 36.318.475.922

25. THUE THU NHAP DOANH NGHIEP HIEN HANH

Nam nay Nam trudc

VND VND

Lgti nhuan tru'dc thug

Dieu chinh cho thu nhap chju thug

Tref: Thu nhap khong chju thug

COng: Cac khoin chi phi khong dttdc khgu trit

Thu nhap chju thus

Thud suit

Thud thu nhap doanh nghigp hign hanh

Thug thu nhap doanh nghiep

26. LAI CO' BAN TREN CO PHIEU

102.241.890.283 95.129.744.333

(7.081.196.667) (12.136.442.954)

145.491.315

95.306.184.931 82.993.301.379

20% 22%

19.061.236.986 18.258.526.303

19.061.236.986 18.258.526.303

Nam nay Nam trudc

Ldi nhuan dg tinh lai cd ban tren c6 phigu (VND)

S6 binh quan gia quygn cua c6 phigu ph6 thong dg tinh !al cd ban tren c6 phigu (C6 phigu)

83.180.653.297 76.871.218.030

90.387.057 90.387.057

Lai cd ban tren c6 phigu (VND) 920 850

Dieu chinh hal to

Ngay 05 thang 9 nam 2016, Cong ty thut hign chia c6 tut bang phat hanh c6 phigu, s6 c6

phigu phat hanh tang len 6.693.419 co phigu nen lai cd ban trail c6 phigu cho nam tai chinh Wet thtic ngay 31 thang 12 nam 2015 du'dc dieu chinh hoi toy nhu' sau:

Trudc dieu chinh Sau dieu chinh

Ldi nhuan dg tinh la) cd ban ben c6 phigu (VND)

S6 binh quan gia quyen cCia c6 phigu ph6 th8ng de tinh lai cd ban tren c6 phigu (C6 phigu)

76.871.218.030 76.871.218.030

83.693.638 90.387.057

Lai cd ban tren co phigu (VND) 918 850

35

CONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUUNG VIeT NAM THUYET MINH BAO cAo TAI CHiNH (TA) theo) MAU SO B05-CTCK

27. THUYET MINH vt CAC Cat TIEU NGOAI BAO CAO TINH HiNH TAI CHiNH

27.1 TIEN GUI CCJA NHA oAu TU. S6 cu6i ham 56 au ham

1. Tien gtil cCia Nha dau tti ye giao dich chUng khoan theo phu'dng thtit cong ty chimg khoan quan 1Y 1.1.Tien coa Nha Tau to trong nu'dc ve giao dich chang khohn theo phu'o'ng thdc ding ty chdng khan guar; 1Y 1.2. Tien gal caa Nha tlau tU nu& ngoai giao dich chang khohn theo phtldng that cong ty ch&ng khohn guar; 1Y 2. Tien gift cua Nha dau tu' ye giao dich chimg khoan theo phu'dng thitc ngan hang thu'dng (NHTM) quart 1Y 2.1.Tien gay cua Nha dau tu' trong nu'dc ve giao dich chang khocin theo phu'dng that NHTM wan 1Y 3. Tien gift tang hdp giao dich chUng khoan cho khach hang

4. Tien girl bu tra' ya thanh town giao dich chimg khoan cCia Nha d5u tu'

4.1.Tien gdi tit) tra ya thanh toan giao dich chang khohn coa Nhau tu' trong nu& 4.2.Tien gal be, trd ya thanh town giao dich chang khohn caa Nha dau tu' nu'dc ngoai

VND VND

121.548.018.681 112.221.752.262

121.159.461.037 112.221.752.262

388.557.644

19.601.948.420 25.670.039.033

19.601.948.420 25.670.039.033

33.142.414.033 111.969.707.077

961.886.157 23.942.177.082

867.929.092 23.841.789.736

93.957.065 100.387.346

175.254.267.291 273.803.675.454

27.2 TIEN GUI CUA TO CHUC PHAT HANH CHUNG KHOAN

S6 cud nam S6 dau nam

VND VND Tien gui thanh town gOc, tien15iva co tut ctia TO chitc phat hanh

3.118.356.260 4.486.617.308

3.118.356.260 4.486.617.308 PHAI TRA NHA Eau TU

S6 cuol ham S6 Mu nam VND VND

1. Phai tra Nha dau tu. - Tien gill cua Nha Tau tu' ye tien gui giao dich chitng khoan theo phu'dng thilc CTCK quan 1Y

166.867.922.891 260.776.328.254

1.1. Coa Nha dau til trong nu'dc 166.479.365.247 260.389.682.250 1.2. Coa Nha dau ttl nu'ac ngoai 388.557.644 386.646.004 2. Phai tra Nha Tau tu' - Tien gtii ctia Nha au Wye tien gui giao dich chimg khoan theo phticing thitc NHTM quan 1Y

8.386.344.400 13.027.347.200

2.1. Caa Nha dau ttl trong nu'dc 8.355.994.400 13.027.347.200 2.2. Caa Nha dau tu' nu'dc ngoai 30.350.000 3. Phai tra Nha dau tu' - Tien gift ye du trif ya thanh town giao dich chUng khoan cua 3.118.356.260 4.486.617.308 Nha dau ttl 3.1. Caa Nha dau ttf trong mkt 3.118.356.260 4.486.617.308

178.372.623.551 278.290.292.762

27.3

36

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THYO'NG VItT NAM THUYET MINH BAO CAO TAI CHINH (Trip theo) MAU SO B05-CTCK

28. NGHIEP VI) VA SO DU Vol CAC BEN LIEN QUAN

Danh sach ben lien quan co phat sinh giao dich ya so" du' chi yoU trong nam

Ben lien quan Mai quan he

Ngan hang TMCP Cong thu'dng Viet Nam Ngan hang me

Cong ty TNHH MTV Quan IY qui/ Ngan hang TMCP CON ty con c6a Ngan hang me

Cong thu'dng Viet Nam

Cong ty Cho thug tai chinh TNHH MTV Ngan hang TMCP Cong ty con c6a Ngan hang me


ang ty TNHH MTV Bao higm Ngan hang TMCP C6ng ty con c6a Ngan hang me


Cong ty TNHH MTV Vang bac DS quY Ngan hang TMCP Cong ty con c6a Ngan hang me

Cong thaing Viet Nam

Trong nam tai chinh ket Mac ngay 31 thang 12 nam 2016, Cling ty da' co cac giao dich chti yeU sau voi cac ben lien quan:

Nam nay Nam tru'dc

Ngan hang TMCP Cong thu'dng Viet Nam

VND VND

Doanh thu tit lai tien g61 3.004.555.198 6.461.371.465

Doanh thu tit phi tu' van phat hanh 7.070.000.000 5.325.000.000

Doanh thu khac 3.858.383.606 134.507.173

Doanh thu tit chuygn nhu'dng trai phieu 10.000.000

Phi tu' van 2.900.000.000 44.690.000.000

Chi tra c6 tifc b5ng c6 phigu 50.645.260.000 35.833.910.000

Chi phi hoa hong rnoi gidi va hdp tac kinh doanh 4.677.968.755

Cling ty TNHH MTV Quin ly qui", Ngfin hang TMCP Ong thu'dng Vi'4t Nam

Phi tu' van 13.880.000.000

Phi 6y that guar) IY %fon 105.236.112

Doanh thu tit 6y that guar' Iy danh MIX trai phigu 140.472.224 21.833.332

Doanh thu chuyen nhu'dng co tilt 3.283.684.900

Cling ty TNHH MTV Bao higm Ngan hang TMCP Cong thu'dng Viet Nam

Phi bao higm 445.602.200 351.800.000

Ciing ty TNHH MTV yang bac DS quy Ngan hang TMCP Cong thddng Viet Nam

Chi phi lai trai phieu phat hanh 2.052.847.222

Mua hang 281.415.600

Cong ty Cho thug tai chinh TNHH MTV Ngan hang TMCP Cong thu'dng Viet Nam

Doanh thu tit lai tien 961 320.333.333 1.055.277.777

Nam nay Nam tru'dc VND VND

Th6 lao c6a HOi d'Ong Quan tri 664.399.488 707.861.786

37

CONG TY CO PHAN CHUNG KHOAN NGAN HANG LONG THUONG VIeT NAM THUYET MINH BAO CAO TAI CHiNH (Tier! theo) MAU SO B05-CTCK

28. NGHIeP VI) VA SO DU Vol CAC BEN LIEN QUAN

55 du' chli ygu v6i cac ben lien quan tai ngay kgt

Nan hang TMCP Cong thu'dng Vitit Nam

(nth) theo)

thoc nem tai chinh:

S5 cu5i nam So diu nam VND VND

S6 thick khan tien g61 thanh tan 136.169.531.240 45.850.629.294

S6 dif cac khan ben gill c6a nha deu tu' 176.688.109.213 187.714.306.849

S6 du' cac khan tien g61 c6 ky hon 50.000.000.000 245.000.000.000

Cac khan phai thu tien gtfi, phai thu khac) 11.944.444 156.666.667

Phai tra hoot Ong giao dich chitng khan 12.802.527 38.244.490

Cac khan phai tra 797.922.216 797.922.216

Doanh thu chu'a thut hien 2.447.354.806 2.154.714.730

Ong ty TNHH MTV Quin IY quif" Ngan hang TMCP Ong thddng Viot Nam

Uy thac quan Iy danh muc trai phi& 200.000.000.000

Ong ty Cho thug tai chinh TNHH MTV Ngan hang TMCP COng thu'dng Viat Nam

S6 du' cac khan dau tit co 4 hon 15.000.000.000

Cac khan phai thu 60.000.000

38

MN INIII MI MI NS MI MN NM MN GNI NM MIS 11111 NIB 11111111 ale NB

CONG TY Co PHAN CHONG KHOAN NGAN HANG CONG THUZYNG VItT NAM THUYET MINH BAO CAO TAI CHiNH (Trap theo) MAU S6 B05-CTCK

29. BAO CAO BO PHAN

Chi lieu Mai gibs ch(Ing

Ichoin Diu tit vao cong cy tai

chinh Hoot ding tu' van,

dailyphat hanh Float ding lu'u ky Hoot ding dau

hi !Mac Tang cong

Nam nay VND VND VND VND VND VND

1. Doanh thu thuan ye twat ding kinh doanh

39.858.213.459 132.779.513.918 37.845.493.249 22.820.690.939 407.298.938 233.711.210.503

2. Doanh thu khong phan IA 2.329.942.762

3. Cac chi phi trot Up 25.789.868.319 25.142.906.971 12.072.244.102 17.358.616.053 10.880.000 80.374.515.445

4. Kt& hao va chi phi phan b6 6.741.263.190 22.457.144.259 6.400.849.622 3.859.688.391 68.886.914 39.527.832.376

5. Chi phi khong phan IA 13.896.915.161

14 nhuOn ta' hoot ding kinh doanh bulk thu6 7.327.081.950 85.179.462.688 19.372.399.525 1.602.386.495 327.532.024 102.241.890.283

S6 cuoi nam

1. Tai sari bi:i pilaf) trot trip 14.732.635.646 1.089.255.912.845 2.505.317.500 422.139.208 1.192.624.744 1.108.108.629.943

2. Tai sari phan IA 32.537.339.009 108.391.512.886 30.894.300.997 18.629.147.999 332.489.153 190.784.790.043

3. Tai san khong phan b6 35.189.102

T6ng Tai sin 47.269.974.655 1.197.647.425.731 33.399.618.497 19.051.287.207 1.525.113.897 1.298.928.609.088

1. Ni phai tra bli phan truc tip 33.966.333.007 275.552.964.800 8.445.481.392 8.916.274.506 326.881.053.705

2. NO phai VS phan IA 3.450.202.368 11.493.645.942 3.275.977.499 1.975.402.184 35.256.567 20.230.484.560

3. NO phai tra Meng phan IA 3.794.304.974

Tang Nil phai hi 37.416.535.375 287.046.610.742 11.721.458.891 10.891.676.690 35.256.567 350.905.843.239

39

CONG TY Co PHAN CHUNG KHOAN NGAN HANG CONG THUO'NG VItT NAM THUYET MINH BAO CAO TAI CHiNH (TA) theo) MAU SO B05-CTCK

29. BAO CAO BO PHAN (Tiep theo)

De phuc vu muc dich quan 1j,, hoot dOng kinh doanh cua Cong ty du'Oc chia thanh cac 130 phan: Mai gioi chYng khoan, Dau tu' vao cong cu tai chinh, Hoat dOng tu' van, dal lc/ ph& hanh, Hoat dOng Iuu ky, Hoat ciOng Tau to khac. Cong ty lap bao cao bO phan theo cac bo phan kinh doanh nay.

Doanh thu bq phOn: La doanh thu trinh bay trong Bao cao ket qua hoot clOng cua Cong ty du'Oc tinh trig tiep hoac phan b6 cho 130 phan, bao gom doanh thu cung cap dich vu ra ben ngoai.

Chi phi 0 phan: La chi phi phat sinh tif cac hoot Ong kinh doanh cua bO phan du'Oc tinh tru'c Wel) cho bO phan do va phan chi phi cua Cong ty clack phan b6 cho bO ph5n do, bao gorn ca chi phi ban hang ra ben ngoai va chi phi có lien quan den nhiing giao dich vdi bO phan khac cua Cong ty.

Tai san cua be) pOn: La tai san clang clu'Oc 130 phan do sit dung trong cac hoot Ong san xu5t, kinh doanh va du'Oc tinh try'c trep hoac du'Oc ph5n b6 vao Ix) phan do.

Cac khohn nd phai tra bo phan: La cac khoan no trong kinh doanh cua bO phan dudc tinh tryc tiep hoac phan b6 vao 1)0 phan do.

Cach thik phan b6 tai san, nd phai tra, doanh thu va chi phi cho cac Ix) phan phu thuOc vao tinh chat cua khoan muc hay hoot dOng do bO phan do tien hanh va quyen ty' chU cua bO phan do. Cong ty dang phan b6 tai san, nd phai tra, chi phi chung theo tc, le doanh thu bO

• phan trong tong doanh thu cung cap dich vu cua cong ty.

30. SO LIEU SO SANH

Nhu' trinh bay tai Thuyet minh s6 3, Ice tit ngay 01 thang 01 nam 2016, Cong ty da ap dung Thong tit 210 va Thong tu' 334 hu'Ong d5n ke toen ap dung d6i voi ding ty chYng khoan. Theo do, mot s6 s6 lieu cua nam bao cao trifac du'Oc phan loaf loi de ph6 hdp vai viec so sanh voi s6 lieu cua nam nay, cu the nhu' sau:

40

IMO NM MI MINI OM NMI OM r— SIMI r— INN IIIIIII IIIIII NIB r— SIN MIN IMO

CONG TY Co PHAN CHUNG KHOAN NGAN HANG LONG THUrONG VIET NAM THuYET MINH BAO CAO TAI CHiNH (Trdp theo) MAU So B05-CTCK

30. So LIEU SO SANH (Tiip theo) Ddn vi: VND

Theo Tama tit 56 95/2008/TT-BTC Theo Thong tu' sa 334/2016/TT-BTC Chenh rich Thar doi Ten chi tieu S8 dau nom Ten chi tieu S5 dau nom

BANG CAN 061 KE TOAN TAI SAN

BAO CA0 TINH HINH TAI CHINH

TAI SAN

I. Tan va cac khoin tu'Ong duting tan Khang bao

Tien 323.296.311.052 Tien 45.006.018.290 gam tan cea

Citing 323.296.311.052 45.006.018.290 278.290.292.762 nhi dau tti

II. C.ic khoin dau ter tai chinh

Deu tu' ngen han 30.261.966.732 Cac tai san tai chinh ghi nhan thong qua 30.261.966.732

151/16

Chitng khoan san sang de ban 456.801.960.002 Cac tai san tai chinh san sang a ban 456.801.960.002

Ong 487.063.926.734 487.063.926.734 - o6i ten

Dy phong Om gig deu tit ng5n han (499.554.114) Dcr phong suy Om gig tri cac tai san tai (6.062.387.754)

Di! phong Om gig dau ti! tai chinh dai han

(5.562.833.640) chinh va tai san the chap 96i ten/ Phan Ioai Iai

Cong (6.062.387.754) (6.062.387.754)

III. Cac khoin phai thu nan han

Phai thu khach hang 657.210.000 Phai thu cac dich vu CTCK cung cap 1.494.175.350

Tra trutic cho nguti ban 2.008.117.950 Tra tnidc cho ngirdi ban 2.118.117.950

Phai thu hoot dOng giao dich chitg khoan 202.074.430.533 Cac khoan cho vay 201.255.465.183

Cac khoan phai thu khac 7.931.323.027 Cac khohn phai thu 7.898.877.627

Cac khoan phai thu khac 14.445.400

IV. Hang tan kho 06iten/

Hang ton kho 167.650.417 Vat ti! van phong, ding cu, dung cy 57.650.417 Phan Ioai Iai

Cong 212.838.731.927 212.838.731.927

V. Tai san ngen han khic

Tai san ngSn han khac 15.000.000 Cam co", the chap, kjr quci, ky ctitic ngan hp 15.000.000 06iten/

Cong 15.000.000 15.000.000 _ Phan Ioai Iai

Tang Ong 278.290.292.762

41

J. %.°

k :74 )5:›11

ISIS ISM SIM MI MO MN SIMI SIM MI MIN NIS SIB SIN Si IIIIIII BIN MIN INN IMO NM 1111111

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUVNG VIET NAM THUYET MINH BAO CAO TAI CHINH (Tie') theo)

30. So LIEU SO SANH (Tier, theo)

MAU SO B05-CTCK

DOn vi: VND

Theo Thong tit so. 95/2008/TT-BM Theo Thong tu' so' 334/2016/TT-BTC Chenh 1#ch Thay doi

Ten chi heti S5 nu nam Ten chi lieu S5 6au nam

BANG CAN 00I KE TOAN

NQ' PHA' IRA

I. NO ngin han

BAO CAO TINH HINH TM CHINN

NQ' PHAI TRA

Phai tra nguti ban 996.164.229 Phai tra nguti ban ngOn han 1.276.164.229 Doi tan/Phin

C.ac khohn phai tra, phai n5p ngin han khac

1.170.639.118 Gic khoan phai trig phai nap khac nggn flan 1.151.362.359 Ioai Iai/ Khong phin anh phai tra tan gal Inj

Phil tra hoot dOng giao dich cht?ng khoan 299.038.754.322 Phai tra hoot clang giao dich chitng khoan 24.955.078.868 qui caa nha tfau

Phai tra ho co tut, goc va Iai trai phi€u 4.486.617.308 Gic khoin trich nOp phitc IOi nhan vien 19.276.759 tu'

COng 305.692.174.977 27.401.882.215 278.290.292.762

VON CHO SO Nib VON CHO So HOU

I. V6n chi sit hau

Von khac cua chti sd hub 17.501.025.834 Qu9 du trci WS sung von dieu la 17.501.025.834

(NS', dU phong tai chinh 17.501.025.834 Qu9 dy. phong tai chinh vh ro nghie:p vu 17.501.025.834

COng 35.002.051.668 35.002.051.668 - 06i ten

T6ng tong 278.290.292.762

42

NIB NM NM HE NMI NM NMI INN N— UM NS NMI MI MIN NM MO MO OM INN 1111,

m Au So BOS-CTCK

Ddn vi: VND

CONG TY Co PHAN CHUNG KHOAN NGAN HANG LONG THtiO'NG VItT NAM THUYET MINH BAO CAO TAX CHINH (Tie-p theo)

30. So LIEU SO SANH (nap thee)

Theo Thong tu' so' 95/2008/TT- BTC Theo Thong tuf so 334/2016/TT-BTC Chenh loch They EA

Ten chi tieu Nam tru'oc Ten chi tieu Nam tru'oc

BAO CAO dr QUA HOAT DONG SAN XUAT

DOANH THU

Doanh thu hoot Ong mai gidi chitng khoan

Doanh thu hoot Ong dau tit chitng khoan, gop van

Doanh thu bao lanh phat hanh khoan

Doanh thu dai Iy phat hanh chitng khoan

Doanh thu khac

KINH DOANH

40.780.048.271

60.557.339.912

200.000.000

24.415.454.545

22.815.180.648

BAO CAO THU 'CET QUA KINH DOANH

DOANH THU

Doanh thu nghiOp vu m8i gidi chitng khoan

Lai tit cac tai san tai chinh ghi nhan thong qua lai/18

L'ai tit cac tai san tai chinh An sang de ban

Doanh thu nghiap vu bao lanh, doi IY phat hanh chang khoan

Lai tit cac khoan cho vay va phai thu

Thu nhap hoot Ong khac

Doanh thu, dif thu tik, Iai tien gill ngan hang khong c6 dinh Oat sinh trong Mai

40.376.033.268

11.165.067.137

55.235.536.663

24.615.454.545

15.157.081.903

425.848.335

1.793.001.525

DOi ten/Phan Ioai 101

Ong 148.768.023.376

148.768.023.376

43

IMP 0111 11111 1E11 EN 1— IMO 1 MINI 1111 1111 1111 11111 11111 INN MEI EN NM 11111 11111

LONG TY Co PHAN CHONG KHOAN NGAN HANG LONG THLRYNG VItT NAM THUYET MINH BAO CAO TAI CHINH (Tie3 theo) MAU So 605-CTCK

30. S0 LIEU SO SANH (Tiep theo)

Theo Thong tut s6 95/2008/TT-BTC

Otin vi: VND

Theo Thong tut s6 334/2016/T1-BTC Chenh I6ch Thay d6i

Ten chi lieu

Nam Irak Ten chi tieu Nam trac

CHI PHI

Chi phi host dOng kinh doanh 100.050.168.740 Lo

CHI PHI

cac tai san tai chinh ghi nhan thong 1.086.752.795 qua lai/lci

Chi phi dif phang tai san tai chinh, xit (1.500.325.446) IY din that cac khohn phai thu kho dal ya 18 suy giam tai san tai chinh va chi phi di vay cua cac khoan cho vay Chi phi hoot dOng tai doanh 1.818.074.096

Chi phi nghiOp vu m8i gicJi chitng 22.819.934.544 khoan

Chi phi nghft vu bao lanh, dai Iy ph& 6.657.272.727 hanh cht'ing khoan

Chi phi hoat dOng tti van tai chinh 61.580.568.552

Chi phi nghiOp vu chirng khoan 8.900.409.337

Chi phi khac 1.814.865.432 06i ten/Phan

COng 100.050.168.740 103.177.552.037 (3.127.383.297) 1441

Chi phi quan Iy doanh nghiOp 39.445.859.219 Chi phi quan IY ding ty chang khoan

COng 39.445.859.219

36.318.475.922

36.318.475.922 3.127.383.297 Phan Ioai Iai

Tang cong

Pham Thli Th'y Fling Nguyen Thi Tti Anh Ngu'di lap Trilling pilling ICE toan tai chinh

Ha NC?i, nghy 28 thang 02 nam 2017

44

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I Deloitte I - Vietstockstatic2.vietstock.vn/data/HNX/2016/BCTC/VN/NAM/CTS_Baoca... · 2017-03-10 · Trach nhi§m dm Ban T6ng Giam d6c Ban Tang Giam deic Cong ty chiu trach nhiem