RONGVIET xA HQI CHU NGHiA VI~T I~p-static2.vietstock.vn/data/HOSE/2019/BCTC/VN/NAM/VDS_Bao... · 2020. 3. 18. · RONGVIET SECURITIES CQNG HQA xA HQI CHU NGHiA VI~TNAM £)QC I~p-Tildo

RONGVIETSECURITIES

CQNG HQA xA HQI CHU NGHiA VI~T NAM£)QC I~p - Til do - Hanh phuc

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Tp. Ho ChiMinh, ngaylS thdngO3nom 2020

Kfnh gui: - Uy ban Chung Khoan Nha Nu'ac- 56' Giao Djch Chung Khoan TP. Ho Chi Minh- 56' Giao Djch Chung Khoan Ha NC?i

Ten conq tyMa chirnq khoan

Tru so chfnh

Dien thoaiNgvoi thuc hien CBTlf)i~n thoai di dQngf)i~n thoal co quan

CONG TV c6 PHAN CHUNG KHOAN R6NG VI~T (VD5C)VDSLau 1-2-3-4 Toa nha Viet Dragon, 141 Nguyen Du, Phuong BenThanh,Ouan 1,TP.HCM.08.6.299.2006 Fax: 08.6.291.7986Ong Nguyen Hleu091383247308-62992006 (ext: 1345)

Chirc vu: Tong Giarn doc

l.oai thong tin cong bo 024 h 0 Yeudiu OBat thuonq 0 Dinh ky

NQidung thong tin conq bo

Conq ty Co phan Chung khoan RangVi~t tran tronq conq bo Baocao tai chfnh narn 2019 dadvqc kiern toan va Giai trlnh chenh I~ch Iqi nhuan narn 2019 so voi narn 2018.

Toan van cac Baocao diroc dang tai t<;lidla chi website: www.vdsc.com.vn

Chung toi xin cam ket cae thong tin cong bo tren day la dung sV th~t va hoan toan chlu trach nhi~mtruoc phap lu~t ve nQidung cae thong tin da cong bo.

f>inh kem:- Bao cao tai chinh nam 2019 aa kiem toan- Giai trlnh chenh I~ch Igi nhu~n.Noi nhan:- Nhu tren;- Luu VT,Pc.

Se:,(1.l/2020/CV-TCKTV/v Giai trlnh chenh lech lei nhuan2019 so v6i 2018

C9NG HQA xA H91 CHU NGHIA VI~T NAMf>ge I~p - TV do - Hanh phuc

Tp Ho Chi Minh ngaYA1thdng 03 nam2020

Kfnh gui: - UY BAN CHU'NG KHOAN NHA NVaC- Sa GIAO D!CHCHU'NG KHOAN TP.HO CHi MINH-sa GIAO D!CH CHU'NG KHOAN HA NQI

Can ell':- Thong tLf155/2015ffi-BTC nqay 06/10/2015 cua BQTai ehfnh huonq dan eong be thong tin tren th]

tnrcnq chirnq khoan,- Baocao tai ehfnh narn 2019 da kiern toan cua Conq ty e6 phan chirnq khoan Rang Vi~t.Conq ty c6 phan Chung khoan Rang Vi~t (Ma chirnq khoan VDS)xin giai trinh v6i quy Co quan ve 51,1

biendQng loi nhuan sau.thue Thu nhap doanh nqhiep tren Bao cao ket qua kinh doanh narn 2019 sovoi narn 2018 nhu sau:

sn Chi tieu Narn 2019 Narn 2018 Chenh lech (%)1 Lqi nhuan tnroc thue 42.503.134.016 85,132,035,689 (50,07%)2 Chi ph! thue TNDN (7.857.866.061) (16,451,053,273)3 l.oi nhuan sau thueTNDN 34.645.267.955 68,680,982,416 (49,56%)

Nguyen nhan:Gia tri giao dich blnh quan roan th] truonq narn 2019 chi dat hen 4.600 ty dang/phien, qiarn manh29% so v6i narn 2018 (6.500 ty donq/phien). Do d6, doanh thu tu h09t dQng kinh doanh moi gi6ieua Cong ty giam den gan 25% so v6i eung kyoH09t dong dau tu'ti,J doanh cCmgg~p nhieu bat Iqikhi thl trLlong bien dQng, khong d9t dLlqe ml,le tieu nhLl ky vQng. Ngoai ra, h09t dQng giao dleh kyquy tuy e6 51,1 tang trLlong ve doanh thu nhLfng eung phat sinh nq xau, lam suy giam Iqi nhu~n euaCong ty. .

Ketguit:Lqi nhu~n sau thue TNDN eua nam 2019 giam 49,56% so v6i eung ky nam 2018.

Tren day la giai trlnh eua Cong ty c6 phan Chung khoan Rang Vi~t, kfnh de nghl quy Co quan ehoeong be thong tin thea dung quy dinh.

Tran trQng.

Noi nh~n:- NhLftren- LLluVT,P.TCKT

CONG TV co PHAN CHlrNG KHOAN RONGVieT

BAo cAo TAl CHiNHCHO NAM TAl CHiNH KET THUC NGAv 31 THANG 12 NAM 2019

CONG TV co PHAN CHl1NG KHOAN RONGVieT

BAo cAo TAl CHiNHCHO NAM TAl CHiNH K~T THUC NGAv 31 THANG 12 NAM 2019

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Sao cao tlnh hlnh bien dl;>ngv6n chu 50>hCru(M~u 56 S04 - CTCK)

Thuyet minh bao cao tai chfnh (M~u 56 S09 - CTCK)

CONG TY co PHAN CHlfNG KHOAN RONGVieT

THONG TIN V~ DOANH NGHlep

Gi~y phep thanh I,pvii hoat dQng s6 32/UBCK-GPHDKD do Oy ban Ch(J'ng khoan Nha mroc

c~p ngay 21 thanq 12 narn 2006. Gi~y phep thanh I~p va hostdong da duoc dieu chinh nhieu I~n va I~n g~n nhat 5656/GPDC-UBCK duoc c~p ngay 2 thang 8 nam 2018.

HQidang Quan trj eng Tran L~ Nguyeneng Nguy~n Mien Tuaneng Nguy~n Hi~ueng Kelly Yin Han WongBa Pharn My Linheng Va Long Nguyeneng Nguy~n Qu6c Baa

Ban ki~m soat Ba Nguy~n Thl Oanheng Nguy~n Thuc Vinheng Nguy~n Van Minh

Ban Diiu hilnh Ban rong Giam doceng Nguy~n Hi~ueng Nguy~n Minh Nhuteng Nguy~n Chi TrungBa Nguy~n Thi Thu Huyen

Nhan s~ quan Iy chiJ chot khaceng Le Minh Hien

NgU'ai d,i di~ntheo phap lu,t eng Tr~n L~ Nguyen

Trl;l sa chinh T~ng 1-2-3-4, Tea nha Viet Dragons6 141 DU'cmg Nguy~n Du, Qu~n 1Thanh ph6 HE>Chi Minh, Vi~t Nam

Cong ty ki~m toan Cong ty TNHH PwC (Vi~t Nam)

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TRAcH NHleM COA NGU'OI £)~I OleN THEO PHAp LU~T £)01val BAo cAo TAl CHiNH

NgU'ai d~i dien theo phap lu~t1tuy quyen cho Ban TOng Giam dOc cua Gong ty ce ph~n Ghlrngkhoan R6ng Vi$t ("Cong ty") chiu trach nhiem I~p bao cao tal chinh th~ hien trung thuc va hopIy tinh hinh tal chinh cua Gong ty t~i ngay 31 thang 12 narn 2019 va k~t qua hoat dong, tinhhinh luu chuyen ti~n t$ va tinh hinh bi~n dong vOn chu sa hCrutrong narn tai chinh k~t thuc vaongay neu tren. Trong viec I~p bao cao tal chinh nay, Ban TOng Giarn dOc duoc yeu cau phai:

• chon Il,J'acac chinh sach k~ toan phu hop va ap dl,mg mot each nh~t quan;• thuc hi$n cac xet doan va U'cYCtinh mot each hop Iy va th~n trQng; va• I~p bao cao tai chinh tren cO'sa dO'n vi ho~t dong lien tI,ICtrLPkhi gia dinh dO'n vi ho~t dong

lien tI,ICla khong phu hQ'p.

Ban TOng Giam dOc cua Gong ty chiu trach nhi$m bao dam rang cac sO sach k~ toan dung danda dU'Q'Cthi~t I~p va duy tri d~ th~ hi$n tinh hinh tai chinh cua Gong ty vcYidO chinh xac hQ'p Iyt~i mQi thai di~m va d~ lam cO'sa I~p bao cao tai chinh tufm thu theo ch~ do k~ toan dU'Q'ctrinhbay a Thuy~t minh 2 cua bao cao tai chinh. Ban TOng Giam dOc cua Gong ty cling chiu trachnhi$m dOi vcYivi$c bao v$ cac tai san cua Gong ty va thl,J'Chi$n cac bi$n phap hQ'p Iy d~ nganngLPava phat hi$n cac gian I~n ho~c nh~m Ian.

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;(;(II")1Theo day, chung toi phe chu~n bao cao tai chinh dinh kem tLPtrang 5 d~n trang 74. Bao cao tai

chinh nay phan anh trung thl,J'Cva hQ'p Iy tinh hinh tai chinh cua Gong ty t~i ngay 31 thang 12nam 2019 cling nhU' k~t qua ho~t dong, tinh hinh lU'u chuy~n ti~n t$ va tinh hinh bi~n dong vOnchu sa hCru trong nam tai chinh k~t thuc vao ngay neu tren, phu hQ'p vcYicac Ghu~n ml,J'CK~toan Vi$t Nam, Gh~ do K~ toan Doanh nghi$p Vi$t Nam va cac quy dinh phap Iy c6 lien quand~n vi$c I~p va trinh bay bao cao tai chinh ap dl,mg cho cac cong ty chlrng khoan ho~t dong t~iVi$t Nam.

Thay m~t Ban TOng Giam dOC~'~\ I~c.}'0, .C'• CONG TV .-ato • ._* cO PHA

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Thanh phO H6 Chi Minh, Vi$t NamNgay 10 thang 3 nam 2020

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BAo cAo KI~MToAN DOC LApGO'I cAe co DONG CUA"CON"G TY co PHAN CHO'NG KHOAN RONG visr

Chung toi da ki~m toan bao cao tai chinh kern theo cua Cong ty ce phan ChLrngkhoan R6ngVi$t ("Cong ty") duoc lap tal nqay 31 thang 12 narn 2019 va dU'Q'cBan T6ng Giarn d6c phechusn ngay 10 thang 3 narn 2020. Bao cao tai chinh nay bao g6m: bao cao tlnh hlnh tal chinhtai ngay 31 thanq 12 narn 2019, bao cao k~t qua heat d(>ng,bao cao luu chuyen tien t$ va baocao tlnh hinh bien d(>ngv6n chu sa hCrucho narn tal chinh k~t thuc cunq ngay neu tren, vathuyet minh bao cao tai chinh bao g6m cac chinh sach k~ toan chu y~u tlf trang 5 d~n trang74.

Trach nhi~m cua Ban T6ng Giam d6c

Ban T6ng Giam d6c cua Cong ty chiu trach nhi$m ve vi$c I~p va trlnh bay trung thl,fCva hQ'pIybao cao tai chinh cua Cong ty theo cac Chu~mml,fCK~ toan Vi$t Nam, Ch~ d(>K~ toan Doanhnghi$p Vi$t Nam va cac quy dinh phap Iy c6 lien quan d~n vi$c I~p va trinh bay bao cao taichinh ap dl,mgcho cac cong ty chLrng khoan hO<;ltd(>ngt<;liVi$t Nam va chiu trach nhi$m veki~m soat n(>ib(>rna Ban T6ng Giam d6c xac dinh la c~n thi~t d~ dam bao cho vi$c I~p va trlnhbay bao cao tai chinh khong c6 sai s6t trong y~u do gian I~n ho~c nh~m Ian.

Trach nhi~m cua Ki~m toan vien

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Trach nhi$m cua chung toi la dU'ara y ki~n ve bao cao tai chinh nay dl,fa trelnk~t qua cu(>cki~m toanoChung toi da ti~n hanh ki~m toan theo cac Chu~n ml,fCKi~m toan Vi$t Nam. Cacchu~n ml,fCnay yeu c~u chung toi tuan thu chu~n ml,fCva cac quy dinh ve d<;lodLrcnghenghi$p, I~p k~ hO<;lchva thl,fChi$n cu(>cki~m toan d~ d<;ltdU'Q'cSl,fdam bao hQ'pIy ve vi$c li$ubao cao tai chinh cua Cong ty c6 con sai s6t trong y~u hay khong.

Cong vi$c ki~m toan bao g6m thl,fc hi$n cac thu tl,lCnham thu th~p cac bang chLrngki~m toanve cac 56 li$u va thuy~t minh tren bao cao tai chinh. Cac thu tl,lCki~m toan dU'Q'cIl,fachon dl,fatren xet doan cua ki~m toan vien, bao g6m danh gia rui ro c6 sai s6t trong y~u trong bao cao taichinh do gian I~n ho~c nh~m Ian. Khi thl,fChi$n danh gia cac rui ro nay, ki~m toan vien da xemxet ki~m soat n(>ib(>cua Cong ty lien quan d~n vi$c I~p va trinh bay bao cao tai chinh trungthl,fCva hQ'pIy nham thi~t k~ cac thu tl,lCki~m toan phu hQ'pv&i tinh hinh thl,fc t~, tuy nhienkhong nham ml,lCdich dU'ara y ki~n ve hi$u qua cua ki~m soat noi bOcua Cong ty. Cong vi$cki~m toan cOngbao g6m vi$c danh gia tinh thich hQ'pcua cac chinh sach k~ toan dU'Q'capdl,lngva tinh hQ'pIy cua cac U'&ctinh k~ toan cua Ban T6ng Giam d6c cOngnhU'danh gia vi$ctrinh bay t6ng th~ bao cao tai chinh.

Chung toi tin tU'ang rang cac bang chLrngki~m toan rna chung toi da thu th~p dU'Q'cla d~y duva thich hQ'plam cO'sa cho y ki~n ki~m toan cua chung toi.

3

: Cong ty TNHH PwC (Vi~t Nam)LEw 8, Saigon Tower, 29 Le Duan, Qu~n 1, TP. H6 Chi Minh, Vi~t Namf)T: +84 (28)38230796, www.pwc.comlvn

pwc

y ki~nella Ki~mtoan viim

Theo 'I kien cua chunq toi, bao cao tai chinh da phan anh trung thuc va hO'P 1'1, xet tren cackhia canh tronq y§u, tinh hinh tal chinh cua Cong ty tal nqay 31 thanq 12 narn 2019, cOng nhuk§t qua heat dong, tinh hinh luu chuyen tien t~ va tinh hinh bien dong v6n chu sa hCrutrongnarn tai chinh k§t thuc cunq nqay neu tren, phu hO'Pv&i cac Chuan rnuc K§ toan Viet Nam,Ch§ do K§ toan Doanh nghi~p Viet Nam va cac quy dinh phap 1'1c6 lien quan d§n viec I~p vatrinh bay bao cao tai chinh ap dunq cho cac cong ty chCrng khoan dang heat dong tai Viet Nam.

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Nguyen Hoang Nam86 Gi~y CN £)KHN kiE§mtoan:0849-2018-006-1ChCrky duoc uy quyen

86 hieu bao cao kiE§mtoan: HCM8825Thanh ph6 H6 Chi Minh, ngay 10 thang 3 nam 2020

Tram TtYMai Anh86 Gi~y CN £)KHN kiE§mtoan:3546-2017 -006-1 -

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100 TAl SAN NGAN H~N 2.245.757.277.083 1.880.837.990.128

110 Tili san tili chinh 2.243.543.455.396 1.873.348.069.169111 Ti~n va cac khoan tuonq QU'O'ngti~n 3.1 300.264.521.223 71.744.099.797111.1 Tien 300.264.521.223 71.744.099.797112 Tai san tai chfnh ghi nhan thong qua l~fIiIle

(FVTPL) 3.2 340.067.915.810 222.036.422.110114 Cac khoan cho vay 3.3 1.633.196.291.178 1.585.365.383.073116 Dl,J'ph6ng suy giam gia tri cac tai san tai

chinh va tai san the chap 3.3 (44.087.380.995) (27.288.622.415)117 Cac khoan phai thu 3.4 3.707.319.372 3.539.330.720117.2 Phili thu va dl,f thu cd toe, tien tai cac tai san

tai chinh 3.707.319.372 3.539.330. 720117.3 Phili thu q8 toe, tjen fai (jen nflay nh{)n 182.689.012117.4 DI,f thu co toe, tien fai cnire (jen ngay nMn 3.524.630.360 3.539.330. 720118 Tra tnroc cho ngU'cYiban 356.427.510 597.735.273119 Phai thu cac dich VI,Jcong ty chling khoan

cung cap 3.4 10.038.311.298 17.349.672.513122 Cac khoan phai thu khac 3.4 1.978.258.478 1.982.256.576129 Dl,J'ph6ng suy giam gia tri cac khoan phai thu 3.4 (1.978.208.478) (1.978.208.478)

130 Tili san ng~nhankhac 2.213.821.687 7.489.920.959131 Tarn ling 3.5 441.766.666 2.547.968.621132 V$t tu van ph6ng, cong CI,J,dunq CI,J 3.5 8.963.900 62.271.700133 Chi phi tra truoc ng~n han 3.5 1.736.903.445 3.074.807.176134 Cam c6, the chap, ky quy, ky CU'Q'Cng~n h~n 3.5 21.400.000 21.400.000136 Thue va cae khoan kMc phai thu Nha nU'oc 3.14 4.787.676 1.783.473.462

200 TAl SAN oAI H~N 53.788.230.614 51.499.766.728

220 Tili san c6 dinh 18.982.269.642 14.618.771.551221 Tai san c6 dinh hCJ'uhlnh 3.6(a) 12.024.721.719 12.135.495.992222 Nguyen gia 48.409.028.110 43.903.688.535223a Gia trj khfJu hao fuy ke (36.384.306.391) (31.768.192.543)227 Tai san c6 dinh vo hlnh 3.6(b) 6.957.547.923 2.483.275.559228 Nguyen gia 19.837.349.791 13.764.088. 791229a Gia trj khfJu hao fuy ke (12.879.801.868) (11.280.813.232)

240 Chi phi xay dl!ng cooban da dang 3.7 3.218.325.000

250 Tili san dili han khac 34.805.960.972 33.662.670.177251 C€!mc6, the' ch€tp,ky quy, ky CU'Q'Cdai h~n 3.8 3.127.076.384 3.127.076.384252 Chi phi tra trU'oc dai h~n 3.9 1.678.884.588 1.641.938.127254 Ti~n nop Quy He trQ'thanh toan 3.10 20.000.000.000 18.893.655.666255 Tai san dai h~n khac 3.11 10.000.000.000 10.000.000.000

270 TONG TAl SAN 2.299.545.507.697 1.932.337.756.856

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300 NQ' PHAI TRA 1.254.101.248.536 821.438.859.650

310 NQ'phai tra ngin h,n 1.253.304.856.662 820.947.212.327311 Vay va no thue tai san tai chlnh ngan han 3.12 165.900.000.000 216.300.000.000312 Vay ng~n hF)n 165.900.000.000 216.300.000.000316 Trai phieu phat hanh ngan han 3.12 879.940.000.000 581.674.000.000318 Phai tra heat dong giao dich eh(J'ng khoan 3.13 1.020.694.969 1.462.093.407320 Phai tra ngU'Cl'iban ngan han 3.14 155.595.607.707 167.554.100321 NgU'Cl'imua tra tien truoc ngan han 1.098.800.000 744.200.000322 Thu€! va cac khoan phal nop Nha nuoc 3.15 4.425.764.860 5.447.743.588323 Phai tra ngU'Cl'ilao dong 3.699.053.756 176.546.755325 Chi phI phai tra ngan han 3.16 8.001.154.487 14.254.810.696329 Cac khoan phai tra, phal nop khac ngan han 3.17 33.623.780.883 720.263.781

340 NQ'phai tra dai han 796.391.874 491.647.323353 Cac khoan phai tra, phai nop khac dai han 714.983.000 436.145.500356 Thu€! TNDN hoan lai phai tra 3.18 81.408.874 55.501.823

400 VON CHU sa HlfU 1.045.444.259.161 1.110.898.897.206

410 V6n chu SC)O h[l'u 3.19 1.045.444.259.161 1.110.898.897.206411 Von dau tU' cua ehu sa hCYu 1.010.239.178.792 1.010.239.178.792411.1 Von gop cua chu sa hCYu 1.000.999.060.000 1.000.999.060.000411.1a cd phi{Ju pM thOng co quytm bi~u quy{Jt 1.000.999.060.000 1.000.999.060.000411.2 Th~ng dU',von e6 p,han . 9.240.118.792 9.240.118.792414 Quy dl,l' trCYbo sung von dieu 1$ 15.356.644.767 13.624.381.369415 Quy dl,l' ph6ng tai eh[nh va rui ra nghi$p Vl,l 15.356.644.767 13.624.381.369417 LO'i nhu~n ehU'a pMn phoi 3.20 4.491.790.835 73.410.955.676417.1 LQ'inhu~n sau thu{J cia thl,l'Chi~n 78.465.916.697 148.478.416.393417.2 Lo chU'a thl,l'c hi~n (73.974.125.862) (75.067.460.717)

440 TONG NQ' PHAI TRA vA VON CHU sa HlfU 2.299.545.507.697 1.932.337.756.856

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022.2

023025

Tal san tai ehinh niern y€ltldangky giao dich tai VSDella nha d~u tuTet san tiJi chinh giao d;ch ur do chuyen nhU'Q'ngTiJi san fiJi chinh h~n che chuyen nhU'Q'ngTiJi san tiJi chinh giao d;ch cfJm c6TiJi san fiJi chinh phong foa, t~m giifTiJi san tiJi chinh ch& thanh toanTiJi san ky quy cua Nha c1fJutil'

Tai san tai ehinh da lU'uky t~i VSD va ehU'agiaodieh ella nha d~u tU'TiJi san tiJi chinh c1aIuu ky t~i VSD viJ chua giaod;ch, tl,f do chuy€JnnhU'Q'ngTiJi san tiJi chinh c1aluu ky t~i VSD viJ chua giaod;ch, h~n che chuy€JnnhuQ'ng

Tai san tai ehinh eha v~ ella nha d~u tU'Tai san tai ehinh dU'Q'ehU'&ngquy~n ella nha d~u tU'

Theo s6 'uvng4.1 100.099.906 100.099.906

130.133.680.000 127.015.730.000130.133.410.000 127.015.730.000

270.000

3.070.000 3.090.0002.990.000 3.090.000

80.00054.484.400.000

4.500.200.000 9.592.580.000

220.000 822.980.000

Theo s6 'uvng1.268.708.605 991.062.625915.305.088 691.654.71412.676.824 6.072.633

225.724.678 191.454.83190.286.355 74.286.35524.715.510 27.593.680

150 412

5.198.413 3.110.126

5.198.413 2.806.126

304.00013.182.390 31.425.2722.341.727 1.258.695

Cae thuyet minh hi trang 16 den trang 74 113mot ph~n eau thanh bao eao tai ehinh nay.

7

--------------------------------------------------------------------

CONG TV co PHAN CHlrNG KHOAN RONGVieTMiu s6 B01 - CTCK

cAc cHI TIEU NGoAI BAa cAo TiNH HiNH TAl CHiNH(tiip theo)

T~inga~Mi 31.12.2019 31.12.2018s6 CHi TIEU VND VND

B TAl SAN vA cAc KHOAN PHAI TRA v~ TAl SANQUAN LY CAMKET VOl KHAcH HANG (ti~p theo) Theo g_i{l ttj (VNDl

026 Til!n gLPicua khach hang 319.843.095.175 772.514.226.857027 Til!n gLPicua nha d~u tu vl! giao dich chung khoan thee

phU'O'ngthuc cong ty chung khoan quan Iy 318.353.715.761 632.391.680.951027.1 Til!n 9LPiky quy cua Nha d~u tu tai VSD 4.734.497.646 12.786.914.195029 Til!n gLPibu tnr va thanh toan giao dich chung khoan 1.311.732.093 128.763.551.154029.1 Ti~n gt}i btl trir va thanh toen giao acn chung khoan

cue nn« cJcjuiir tronq nuoc 511.556.652 128.616.469.545029.2 Ti~n gt}i ti~n gt}i btl tnr va thanh toen giao d;ch chung

khoan cua nM cJcjutir nuoc ngoai 800.175.441 147.081.609030 Til!n gLPicua to chuc phat hanh chung khoan 177.647.321 11.358.994.752 ~031 Phai tra nha d~u tU'vl! til!n gLPigiao dich chung khoan ,

theo phU'O'ngthuc cong ty chung khoan quan Iy 317.358.638.989 770.016.299.091 l031.1 Phai tfa nM c1cjutU' trong nU'ac v~ ti~n gt}i giao d;ch J

chung khoan theo phU'ong thuc cong ty chung .~khoan quan 19 316.959.015.244 769.893.104.544

032.2 Phai tfa nM cJcjutU' nU'&c ngoai v~ ti~n gt}i giao d;chchung khoan theo phU'ong thuc cong ty chung .1

khoan quan 19 399.623.745 123.194.547 ;;

035 Phai tra cOtuc, g6c va I§i trai phi~u 2.484.456.186 2.497.927.766

DU'O'ngKim ChiNgU'ai I~p

Le Minh HienK~ toan trU'cYng

Nguyen Hi~uT6ng Giam dOcChCf ky dU'Q'cuy quyenNgay 10 thang 3 nam 2020

Cac thuy~t minh tLl'trang 16 d~n trang 74 la mot ph~n c~u thanh bao cao tai chinh nay.

8

CONG TV co PHAN CHlrNG KHOAN RONG VieT

BAo cAo KET QuA HO~T DQNG

Mas6 CHi TIEU

Thuy~tminh

DOANH THU HO~T DQNG01 Ufli tLl'cac tal san tai chinh (FVTPL)01.1 Lai ban cac fili sim fili chinh FVTPL 5. 1(a)01.2 Tang/(giam) cMnh f{}chfang ve aanh gia le!

cac fili san fili chinh FVTPL 5. 1(b)01.3 c6 toe, tien fai pMf sinh tir fili san fili chinh FVTPL03 Uii tLl'cac khoan cho vay va phai thu06 Doanh thu nghi$p VI,! m6i giai ch(rng khoan09 Doanh thu nghi$p VI,! luu ky ch(rng khoan10 Doanh thu nghi$p VI,! tU'van tai chinh11 Thu nhap hoat dong khac

20 TONG DOANH THU HO~T DQNG

Miu 56 B02 - CTCK

Nam tai chinh k~t thue ngay31.12.2019 31.12.2018

VND VND

19.719.265.40311.246.570.851

129.535.2578.343.159.295

223.896.023.40076.525.080.7077.419.981.9852.507.836.3651.829.173.985

331.897.361.845

82.876.555.05492.462.610.942

(15.060.296.602)5.474.240.714

210.282.054.604112.169.672.813

8.665.556.3034.070.681.8191.242.244.757

419.306.765.350

CHI PHi HO~T DQNG21 L6 cac tai san tal chinh FVTPL (21.932.576.278) (81.710.746.131)21.1 La ban cac fili san tei chinh FVTPL 5.1(a) (22.896.375.876) (17.073.202.701)21.2 Giam/(fang) cMnh f{}chgiam ve aanh gia f~i

cac fili san tei chinh FVTPL 5.1(b) 963.799.598 (64.637.543.430)24

Chi phi dl,l'ph6ng tai san tal chlnh, xLI'Iy tOnth~tcac khoan phai thu kh6 d6i va 16suy giam taisan tai chinh va chi phi di vay cua cac khoancho vay 5.2 (113.660.367.674) (87.764.645.546)

26 Chi phi hOc;ltdong tl,l'doanh 5.3 (1.940.079.387) (1.920.032.384)27 Chi phi nghi$p VI,! m6i giai ch(rng khoan 5.3 (70.612.687.417) (83.336.331.858)28 Chi phi nghi$p VI,! bao lanh, dc;li19pMt hanh

ch(rng khoan 5.3 (2.200.000)29 Chi phi nghi$p VI,! tU'v~n dau tU'ch(rng khoan 5.3 (2.829.292.095) (1.720.375.520)30 Chi phi nghi$p VI,! lU'uky ch(rng khoan 5.3 (7.638.968.448) (8.518.171.532)31 Chi phi nghi$p VI,! tU'v~n tai chinh 5.3 (10.003.111.723) (7.809.400.711)32 Chi phi cac djch VI,! khac 5.3 (10.167.978.989) (9.834.267.974)

40 TONG CHI PHi HO~T DQNG (238.785.062.011) (282.616.171.656)

Cac thuyet minh tLl'trang 16 den trang 74 113 mot phan c~u thanh bao cao tai chinh nay.

9

CONG TY co PHAN CHlrNG KHOAN RONGVieTMiu 56 B02 - CTCK

BAo cso K~T QuAHOAT DONG, . .(tiep theo)

Nim tili chinh k{,t thuc ngil~Mi Thuy{,t 31.12.2019 31.12.2018sO CHi TIEU minh VND VND

DOANH THU HOAT DONG TAl CHiNH41 Chenh I$ch lai ty gia h6i doai da va chua thuc hi$n 210.000.000 378.444.20342 Doanh thu, dl,J'thu co nrc, lai ti~n gll'i ngan hang

kh6ng ky han 11.152.538.868 14.406.934.398

50 TONG DOANH THU HO~T DONG TAl CHiNH 11.362.538.868 14.785.378.601

CHI PHi TAl CHiNH51 Chenh I$ch 10ty gia h6i doai da va chua thuc hien (781.000.000) (1.989.621.703)

60 TONG CHI PHi TAl CHiNH (781.000.000) (1.989.621.703)

62 CHI PHi QUAN LY CONG TV CHlrNG KHOAN 5.4 (61.233.045.417) (64.423.881.395)

70 KET QuA HO~T DONG 42.460.793.285 85.062.469.197

THU NH~P KHAc vA CHI PHi KHAc71 Thu nhap khac 58.016.726 69.899.57772 Chi phi khac (15.675.995) (333.085)

80 TONG KET QuA HO~ T DONG KHAc 42.340.731 69.566.492

90 TONG LQ'I NHU~N KE ToAN TRU'OC THUE 42.503.134.016 85.132.035.68991 LO'i nhuan da thuc hien 41.409.799.161 164.829.875.72192 LO'i nhu$n/(Io) chua thuc hien 1.093.334.855 (79.697.840.032)

100 CHI PHi THUE THU NH~P DOANH NGHlep("TNDN") 5.5 (7.857.866.061) (16.451.053.273)

100.1 Chi phi thu~ TNDN hien hanh (7.831.959.010) (19.463.112.593)100.2 (Chi phi)/hoan nhap thue TNDN hoan I~i (25.907.051) 3.012.059.320

200 LQ'I NHU~N KE ToAN SAU THUE TNDN 34.645.267.955 68.680.982.416

cac thuyet minh tCrtrang 16 d~n trang 741a mot phan cau thanh bao cao tai chinh nay.

10

CONG TV co PHAN CHlrNG KHOAN RONG VieTMiu 56 B02 - CTCK

BAo cAo K~T QuA HOAT f)ONG(ti~ptheo) ..

Ma56 CHi TIEU

Thuy6tminh

Nam tai chinh k6t thuc ngay31.12.2019 31.12.2018

VND VND

500 THU NH~P THUAN TREN co PHIEU PHO THONG501 Uli co ban tren c6 phieu (VND/1 c6 phieu)502 Thu nhap pha loang tren c6 phi~u(VND/1 c6 phieu)

5.65.6

346346

686686

DU'O'ng Kim ChiNgU'cYiI~p

Le Minh HienK~ toan trU'cYng

guyen Hi~uT6ng Giam dOcChCr ky dU'Q'cuy quyenNgay 10 thi~mg3 narn 2020

Cac thuy~t minh tll' trang 16 d~n trang 74113mot ph~n cau thanh bao cao tai chinh nay.

11

CONG TY co PHAN CHLYNG KHOAN RONG VieTMiu 56 B03b - CTCK

sAo cAo LU'U CHUY~N TI~N Te(Theo phll'O'ng philp giiln ti&p)

Nam tai chinh k~t thuc ngayMi 31.12.2019 31.12.201850 CHi TIEU VND VND

LlI'u chuy6n til,n tw hoat dQng kinh doanh01 LQ'i nhufn tr1l'6'c thu~ TNON 42.503.134.016 85.132.035.68902 Dil,u chinh cho cac khoan: 8.229.002.824 (11.983.466.906)03 Khau hao tai san c6 dlnh 6.215.102.484 6.556.378.88204 Cac khoan trich I~p/(hoan nhap) dl,l'ph6ng 16.798.758.580 (498.580.670)05 Lo/(Iai) chenh I$ch ty gia h6i doai chua thuc hien 75.000.000 (95.000.000)07 Lai tLl'hoat dong d~u tU' (11.152.538.868) (14.406.934.398)08 DU'thu ti~n lai (3.707.319.372) (3.539.330.720)10 Bi6~ dQngcac chi phi phi til,n t, (963.799.598) 64.637.543.43011 (Giam)/tang chenh lech giam v~ danh gia I<;!igia tri cac

tai san tai chinh FVTPL (963.799.598) 64.637.543.43018 Bi6n dQngcac doanh thu phi til,n t, (129.535.257) 15.060.296.60219 (Tang)/giam chenh I$ch tang v~ danh gia lai gia tri cac

tai san tai chinh FVTPL (129.535.257) 15.060.296.60230 Timg thay d6i vOn IlI'U dQng 27.398.262.148 (348.833.320.358)31 Tang tal san tai chinh FVTPL (116.938.158.845) (34.403.163.162)33 Tang cac khoan cho yay (47.830.908.105) (272.743.400.277)35 Giarn phai thu ban cac tai san tai chinh 182.710.00036 Giam phai thu ti~n lai cac tai san tai chinh 3.539.330.720 2.654.903.63637 Giam/(tang) cac khoan phai thu cac dich VI,.I cong ty

chlmg khoan cung cap 7.311.361.215 (9.449.289.750)39 Giam cac khoan phai thu khac 245.305.861 1.475.553.12940 Giam/(tang) cac tai san khac 3.938.195.541 (3.911.974.106)41 (Giam)/tang chi phi phai tra

(khong bao gam chi phi lai yay) (6.253.656.209) 3.966.378.45342 Giam/(tang) chi phi tra tmac 1.300.957.270 (1.443.878.209)43 Thut§TNDN da nop (6.030.678.843) (25.736.372.165)45 Tang phai tra cho ngU'O'iban 153.853.128.607 3.129.55947 (Giam)/tang thut§va cac khoan phai nop Nha nU'ac

(khong bao g6m thut§TNDN da nop) (2.823.258.895) 3.529.030.73748 Tang phai tra ngU'O'ilao dong 3.522.507.001 168.750.00050 (Giam)/tang phai tra, phai nop khac (256.485.536) 140.840.79752 Ti~n chi ~hac.cho h~<;!tdong kinh doanh (1.106.344.334) (12.500.000.000)60 LlI'u chuyen tien thuan tw hOilltdQng kinh doanh 42.110.097.433 (195.220.372.543)

LlI'u chuy6n til,n tw hOilltdQng diu tll'61 Ti~n chi d~ mua sam, xay dl,mg tai san c6 dinh (5.785.350.575) (8.925.706.100)65 Ti~n thu v~ co tlrCva 100inhu~n dU'O'cchia tLl'cac

khoan d~u tU'tai chinh dai h<;!n 11.152.538.868 14.406.934.39870 LlI'u chuy6n til,n thuin tw hOilltdQng diu tll' 5.367.188.293 5.481.228.298

Cac thuyt§tminh tLl'trang 16 dt§ntrang 74 la mot ph~n cau thanh bao cao tai chinh nay.

12

CONG TY co PHAN CHUNG KHOAN RONGVieT

BAo cAo LU'U CHUYEN TlEN Te(Theo phU'O'ng philp giiln ti~p)(ti~ptheo)

Ma56 CHi TIEU

73747680

90

101101.1101.2

103103.1103.2

LU'u chuy6n tiin tl) hoat dQng tid chinhTiem yay g6cTi~n chi tra no g6c yayce nrc, 100inhuan da tra cho chu sa hCru

LU'u chuy6n ti6n thuan tl) hoat dQng tai chinh

Tang/(giam) tiin thuin trong nam

Ti6n va cac khoan tU'O'ngdU'O'ngti6n diu namTi~ncac khoan tU'O'ngdU'O'ngti~n

Tiin va cac khoan tU'O'ngdU'O'ngtiin cu6i namTi~nCac khoan tU'O'ngdU'O'ngti~n

Thuy~tminh

Mau 56 B03b - CTCK

Nam tai chinh k~tthuc ngay31.12.2019 31.12.2018

VND VND

6.2 3.263.787.000.000 2.786.498.830.0006.3 (3.015.996.000.000) (2.763.122.998.895)3.17 (66.747.864.300) (766.539.000)

181.043.135.700 22.609.292.105

228.520.421.426

71.744.099.79771.744.099.797

300.264.521.223300.264.521.223

(167.129.852.140)

238.873.951.937238.873.951.937

71.744.099.79771.744.099.797

Cac thuyet minh tLl' trang 16 d€!n trang 74 la mot phan cau thanh bao cao tai chinh nay.

13

CONG TY co PHAN CHUNG KHOAN RONGVieTMiu 56 B03b - CTCK

BAo cAo LU'U CHUYI:N TlEN Te(Theo phU'O'ngphap gian ti~p)(ti~p theo)

PHAN LU'U CHUYEN TIEN Te HO~T DQNG MOl GIOI, UY THAc CUA KHAcH HANG

Nam tal ehinh k~t thuc ngay31.12.2019 31.12.2018

VND VNDMa5b CHITIEU

LLPUehuylm ti~n hoat dQngmoi gioi, uy thac cuakhach hang

01 Ti€!n thu ban ehCrngkhoan moi gi&i eho khach hang02 Ti€!n chi mua ehCrngkhoanmoi gi&i eho khachhang07 Nhan tien g(l'i d~ thanh toan giao dich ehCrngkhoan

ella khach hang07.1 Tien g(l'i ky quy ella khach hang tai VSD08 Chi tra thanh toan giao dich ehCrngkhoan ella

khach hang14 Ti€!n thu ella t6 chuc phat hanh chung khoan15 Ti€!n chi tra t6 chirc phat hanh chung khoan

20 (Giam)/tang ti~n thuan trong narn

5.091.538.089.733 6.857.795.298.521(5.218.989.908.794) (6.729.891.054.882)

53.063.070.348.473 50.026.329.150.934271.267.021.739 69.650.516.518

(53.648.375.335.402) (49.875.285.182.744)1.007.983.028.864 762.515.743.146(1.019.164.376.295) (754.401.903.070)

(452.671.131.682) 356.712.568.423

30 Ti~n va cac khoim tLPO'ngdLPO'ngti~n dau nam cuakhach hang

31 Tien g(l'i ngan hang32 TitJng&i cue nha oau tir vtJgiao dieh chung khoan

theo phU'O'ngth{fc cong ty chung khoan qUEmIyTien g&i ky quy eua nha oau tU'tc;JiVSD

34 TitJng&i bu trif va thanh toan giao dich chung khoan35 TitJng&i cua t6 ch{fc phat hanh

40 Ti~n va cae khoan tLPO'ngdLPO'ngti~n eubi nam euakhaeh hang

41 Tien g(l'i ngan hang42 TitJng&i cua nha oau tU'vtJgiao dich chung khoan

theo phU'O'ngth{fc cong ty chung khoan qUEmIyTitJng&i ky quy cua nha oau tU'tc;JiVSD

44 TitJng&i bu trif va thanh toan giao dich chung khoan45 TitJng&i cua t6 ch{fc phat hanh

772.514.226.857772.514.226.857

415.801.658.434415.801.658.434

619.604.766.75612.786.914.195

128.763.551.15411.358.994.752

411.697.196.243

859.307.5153.245.154.676

319.843.095.175319.843.095.175

772.514.226.857772.514.226.857

313.619.218.1154.734.497.6461.311.732.093177.647.321

619.604.766.75612.786.914.195

128.763.551.15411.358.994.752

Le Minh Hi~mK~ toan trU'ang

Nguyen Hi~uT6ng Giam dOcChCr ky dU'Q'cuy quy{mNgay 10 thang 3 nam 2020

DU'O'ngKim ChiNgU'cYiI~p

Cac thuy~t minh tLf trang 16 a~n trang 74 113mot phan cau thanh bao cao tai chfnh nay.

14

CONG TY co PHAN CHlrNG KHOAN RONG VieTMiu s6 B04 - CTCK

BAo cAo TiNH HiNH BI~NDQNG VON CHU soHlfU

Trong nam tai chinh k~t thuc ngay Trong nam tai chinh k~t thuc ngayT,ingay 31 thimg 12 nam 2018 31 thc1ng12 nam 2019 T,i ngay

Chi tieu 1.1.2018 1.1.2019 Tang Giam Tang Giam 31.12.2018 31.12.2019

1. Vbn dau lu cua chu sa hCfu 919.240.118.792 1.010.239.178.792 90.999.060.000 1.010.239.178.792 1.010.239.178.792

1.1 C6 phieu ph6 thOngc6quy~n bi~u quy6t 910.000.000.000 1.000.999.060.000 90.999.060.000 1.000.999.060.000 1.000.999.060.000

1.2 Th~ng du v6n c6 pMn 9.240.118.792 9.240.118.792 9.240.118.792 9.240.118.792

2. Quy dl,J'ph6ng tal chinh varui ro nghi~p vu 10.190.332.248 13.624.381.369 3.434.049.121 1.732.263.398 13.624.381.369 15.356.644.767

3. Quy dl,J'IrCfbO sung vbndi~u I~ 10.190.332.248 13.624.381.369 3.434.049.121 1.732.263.398 13.624.381.369 15.356.644.767

5. LQ'inhuan chua phan phbi 102.597.131.502 73.410.955.676 148.378.822.448 (177.564.998.274) 34.645.267.955 (103.564.432.796) 73.410.955.676 4.491.790.835

5.1 Lr;rinhu~n ali thl,fChi~n 97.966.752.187 148.478.416.393 148.378.822.448 (97.867.158.242) 33.551.933.100 (103.564.432.796) 148.478.416.393 78.465.916.697

5.2 Lr;rinhu~n/(Io) chua thl,fChi~n 4.630.379.315 (75.067.460.717) (79.697.840.032) 1.093.334.855 (75.067.460.717) (73.974.125.862)

TOng cQng 1.042.217.914.790 1.110.898.897.206 246.245.980.690 (177.564.998.274) 38.109.794.751 (103.564.432.796) 1.110.898.897.206 1.045.444.259.161

DU'O'ngKim ChiNgU'CYiI~p

Le Minh Hi~nK~ toan trU'Qrng

Nguyen Hi~uT6ng Giarn d6cChCr ky dU'Q'cuy quyenNgay 10 thanq 3 narn 2020

Cac thuyet minh hi trang 16 d~n trang 74 la mot phan cau thanh bao cao tai chfnh nay.

15

CONG TV co PHAN CHUNG KHOAN RONG VieTMAu 56 B09 - CTCK

THUV~T MINH BAo cAo TAl CHiNHCHO NAM TAl CHiNH K~T THUC NGAv 31 THANG 12 NAM 2019

1 THONG TIN CHUNG V~ DOANH NGHlep

Thanh I~p va niem yet

Cong ty CO phan Chung khoan R6ng Vi~t ("Cong ty") la mot cong ty cO phan duocthanh I~p tai Vi~t Nam theo Gi~y chung nhan dang ky kinh doanh s6 4103005723 doSa K~ hoach va £)~u tU'Thanh ph6 H6 Chi Minh cap ngay 15 thang 12 nam 2006 vaGi~y phep thanh I~p va hoat dong s6 32/UBCK-GPH£)KDdo Oy ban Chung khoan Nhanuoc cap ngay 21 thang 12 nam 2006. Gi~y phep thanh I~p va heat dong da dU'Q'cdi~uchinh nhieu I~n va I~n g~n nh~t s6 56/GP£)C-UBCK dU'Q'ccap ngay 2 thang 8 narn2018.

COphieu cua Cong ty dU'Q'cniern y~t tren Sa Giao dich Chung khoan Thanh Ph6 H6Chi Minh theo Quy~t dinh s6 229/Q£)-SGDHCMcua Sa Giao dich Chung khoan ThanhPh6 H6 Chi Minh ngay 29 thanq 6 narn 2017.

Trl;l sa.chinh va thong tin lien h~

Cong ty c6 tru sa chinh d.;ittal s6 141 Nguyen Du, Qu~n 1, Thanh ph6 H6 Chi Minh. Ti;lingay 31 thang 12 nam 2019, Cong ty c6 ba (3) chi nhanh ti;li Ha NOi,Nha Trang va C~nThO'.

Thong tin lien h~:£)i~n thoi;li: (+84) 28 62992006

Dieu I~ ho~t o{jng

£)i~u I~ ho~t dong mai nh~t cua Cong ty dU'Q'c£)i;lihOid6ng COdong thong qua va c6hi~u h,.l'ctu ngay 11 thang 9 nam 2018.

So lLP9'fJgnhan vien

Ti;li ngay 31 thang 12 nam 2019, Cong ty c6 288 nhan vien (ti;li ngay 31 thang 12 nam2018: 326 nhan vien).

Quymo von

T\lingay31 thilng 12 nam 2019

("ngay baa cao")VND

V6n di~u I~ cua Cong tyTOngv6n chu sa hCruTOngtai san

1.000.999.060.0001.045.444.259.1612.299.545.507.697

16

CONG TY co PHAN CHUNG KHOAN RONGVieTMiu 56 B09 - CTCK

1 THONG TIN CHUNGVE DOANH NGHlep (ti~p theo)

MI;IC tieu d§u tlJl

La mot cong ty chlrng khoan niem y~t tren thi trU'cmg,Cong ty hoat dong voi muc tieu ladong gop cho SI,J' phat tri~n cua thi trU'ang chlmg khoan, dem I~i lQ'i Ich cho khachhang, cac nha d~u tu va c6 dong cua Cong ty.

Cong ty tuan thu theo quy dlnh tal fli~u 44, Thong tU' 210/2012m-BTC do BOTaiChinh ban hanh ngay 30 thanq 11 nam 2012 hU'cYngdan v~ thanh I~p va hoat dongcong ty chlrng khoan va Thong tu 07/2016m-BTC do BOTal Chinh ban hanh ngay 18thanq 1 nam 2016 sua d6i b6 sung mot 56 di~u cua Thong tu 210/2012ITT-BTC.

Ho~td9n9 chinh

Heat dong chinh cua Cong ty la mol gicYichlrng khoan, tl,J'doanh chLrngkhoan, tu vand~u tU' chlrng khoan, tu v~n tai chinh, bao lanh phat hanh chlrng khoan va lU'u kychlrng khoan.

2 cAc CHiNH SACH K!: ToAN CHOY!:U

2.1 CO'50> I~p bao cao tai chinh

Bao cao tai chinh da dU'Q'cI~p theo cac Chu~n ml,J'CK~ toan Vi$t Nam, Ch~ do K~ toanDoanh nghi$p Vi$t Nam, Thong tU' 210/2014m-BTC ngay 30 thang 12 nam 2014("Thong tU' 210/2014ITT-BTC"), Thong tU' 334/2016m-BTC ngay 27 thang 12 nam2016 ("Thong tU'334/2016m-BTC"), Cong van 6190/BTC-CflKT ngay 12 thang 5 nam2017 ("Cong van 6190/BTC-CflKT") va Thong tU' 23/2018m-BTC ngay 12 thang 3nam 2018 ("Thong tU' 23/2018ITT-BTC") do BOTai Chinh ban hanh va cac quy dinhphap Iy co lien quan d~n vi$c I~p va trinh bay bao cao tai chinh ap dl,Jngcho cac congty chLrngkhoan ho~t dong t~i Vi$t Nam.

Bao cao tai chinh kern theo khong nham ml,JCdich trinh bay tinh hinh tai chinh, k~t quaho~t dong, tinh hinh lU'uchuy~n ti~n t$ va tinh hinh bi~n dong v6n chu sa hCPutheo cacnguyen tac va thong 1$k~ toan thU'ang dU'Q'cch~p nh~n a cac nU'cYcva cac th~ ch~khac ngoai Vi$t Nam. Cac nguyen tac va thong 1$k~ toan su dl,Jngt~i Vi$t Nam co th~khac vcYicac nguyen tac va thong 1$k~ toan t~i cac nU'cYcva cac th~ ch~ khac.

Bao cao tai chinh dU'Q'cI~p theo nguyen tac gia g6c, ngo~i trlr cac tai san tai chinh ghinh~n thong qua lai/lo ("FVTPL") dU'Q'cdo lU'angva ghi nh~n theo gia tri thi trU'ang hoc;icgia tri hQ'pIy (trong trU'ang hQ'pkhong co gia thi trU'ang).

17

CONG TV co PHAN CHlYNG KHoAN RONG VieTMiu 56 B09 - CTCK

2 cAc CHiNH SACH K~ ToAN CHO V~U (ti~p theo)

2.2 lf60ctinh k~ toan

Vi~c I~p bao cao tai chinh tuan thu theo cac Chuan rnuc Kt§ toan Vi~t Nam, Ght§do Ketoan Doanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6 lien quan den vi~c I~p va trlnhbay bao cao tai chinh ap dl,lng cho cac cong ty ch(rng khoan heat dong tai Vi~t Namyeu cau Ban T6ng Giarn d6c phai c6 nhCrng U'ac tinh va gia dinh anh hU'cyngdt§n 56 li~uva viec trlnh bay cac cong nc va tai san ti~m tang t~i ngay bao cao, cLmg nhu cac 56lieu v~ doanh thu va chi phi trong suet narn tai chinh.

Cac uoc tinh va gia dinh c6 anh hU'cyngtrQng yt§u dt§n bao cao tai chinh bao g6m:

• Gia tri thi trU'ang/gia tri hO'p Iy cLla cac tai san tai chinh (Thuyt§t minh 2.7 va Thuyt§tminh 3.2)

• Gia tri phan b6 cLla cac khoan cho vay (Thuyt§t minh 3.3)• Dl,J'phong suy giam gia tri cac khoan cho vay (Thuyt§t minh 3.3)• Dl,J'phong suy giam gia tri cac khoan phai thu (Thuyt§t minh 2.8 va Thuyt§t minh 3.4)• Thai gian hCrudl,lng U'ac tinh cLla tai san c6 dinh (Thuyt§t minh 2.9 va Thuyt§t minh

3.6);• Thai gian hCru dl,lng U'ac tinh cLla chi phi tra tfU'ac (Thuyt§t minh 2.11 va Thuyt§t

minh 3.9); va• Cac khoan dl,J'phong (Thuyt§t minh 2.19, Thuyt§t minh 2.20, va Thuyt§t minh 2.21).

2.3 H~thim9 va hinh thLPC56 k~ toan ap dl:ln9

Gong ty SLr dl,lng ph~n m~m kt§toan theo hlnh th(rc nh~t ky chung d~ ghi 56 cac nghi~pVl,l kinh tt§ phat sinh.

2.4 Namtai chinh

Nam tai chinh cLla Gong ty bat d~u tLr ngay 1 thang 1 dt§n ngay 31 thang 12.

2.5 £)O'nvi ti~n t~ SLPdl:ln9 tron9 k~ toan

£)O'nvi ti~n t~ trlnh bay tren bao cao tai chinh la £)6ng Vi~t Nam ("VND" ho~c "£)6ng"),cLmg la dO'n vi ti~n t~ SLr dl,lng trong kt§toan cLla Gong ty.

£)O'nvi ti~n t~ SLr dl,lng trong kt§toan cLla Cong ty dU'O'cxac dinh dl,J'avao dO'n vi ti~n t~chLl yt§u SLr dl,lng trong cac giao dich ch(rng khoan, cung c~p dich Vl,l, c6 anh hU'cyngIandt§n gia giao dich, cung c~p dich Vl,l; dO'n vi ti~n t~ dung de niem yt§t gia ban va nh~nthanh toan; dO'n vi ti~n t~ SLr dl,lng chLl yt§u trong vi~c mua hang h6a, dich Vl,l; co anhhU'cyngIan dt§n chi phi nhan vien va cac chi phi kinh doanh khac, va thong thU'ang dungd~ thanh toan cho cac chi phi do.

Ngoai ra, Gong ty con SLr dl,lng dO'n vi ti~n t~ trong kt§ toan d~ huy dong cac ngu6n ll,J'ctai chinh (nhU' phat hanh c6 phit§u, trai phit§u) va/ho~c thU'ang xuyen thu dU'O'ctLr cacho~t dong kinh doanh va tich trCrI~i.

18

CONGTYCOPHANCH~NGKHOANRONG~eTMiu 56 B09 - CTCK

2 cAc CHiNH SACH K~ ToAN CHU Y~U (ti~p theo)

2.5 £)O'nvi tiltn ~ 5LP d\lng trong k~ toan (ti~p theo)

Cac nghi$p vu phat sinh bang ngo~i t$ duoc quy dElitheo ty gia giao dich thl,l'cte apdunq tai ngay phat sinh nghi$p VI,J theo hU'&ngdan cua Thong tu 200/2014m-BTC("Thong tu 200/2014m-BTC") ngay 22 thang 12 narn 2014. Chenh lech ty gia phatsinh tLr cac nghi$p VI,J nay dU'O'cghi nhan la thu nhap hoac chi phi trong bao cao ketqua heat dong.

Tai san va nc phai tra bang ti~n t$ co g6c ngo~i t$ tai ngay bao cao I~n 1U'Q'tdU'O'equydEli theo ty gia mua va ty gia ban ngo~i t$ ella ngfm hang thU'O'ngmal noi Cong tythU'ang xuyen co giao dich ap dl,Jngtai ngay bao cao. Cac khoan nqoai t$ gLPinganhang tal ngay bao eao dU'O'equy dElitheo ty gia mua ella ehinh ngan hang thU'O'ngm~inO'iCong ty ma tai khoan ngo~i t$.

Chenh I$eh ty gia phat sinh tLrvi$e quy dElinay dU'O'eghi nh~n la thu nh~p ho~e chi phitrong bao cao ket qua ho~t dong.

Tiltn va cae khoan twO'ng dwO'ng tiltn•)..,.'"

2.6

Ti~n va cac khoan tU'O'ngdU'O'ngti~n bao g6m ti~n m~t t~i quy, ti~n gLPingan hang ellacong ty ch(rng khoan, ti~n gLPiky quy cho ch(rng quy~n va cac khoan d~u tU'ngan h~nco thai h~n thu h6i khong qua ba (3) thang ke tLrngay mua, co tinh thanh khoan cao, cothe chuyen dElid§ dang thanh cae IU'O'ngti~n xac dinh va khong co nhi~u rLii ro trongvi$c ehuyen dElithanh ti~n.

Ti~n gLPicLia nha d~u tU'v~ giao dich eh(rng khoan va ti~n gLPiella tElch(rc phat hanhdU'O'cphan anh t~i cae chi tieu ngoai bao eao tinh hinh tai ehinh.

19

CONG TY co PHAN CHl1NG KHOAN RONG VI~TMAu s6 B09 - CTCK

2 cAc cHiNH SACH KE ToAN CHU YEU (ti~ptheo)

2.7 Tai san tai chinh

(a) Phan loal va do llJ'o>ng

(i) Te!san tei chinh ghi nh~n thong qua failfa ("FVTPL'')

Tal san tai chinh FVTPL la cac tai san tai chinh duoc narn giCf cho rnuc dich kinhdoanh hoac do Ban T6ng Giarn d6c xac djnh tLi' ban d~u la dU'Q'cghi nhan thongqua lai/la.

Mot tai san tai chinh dU'Q'cphan loai vao nh6m narn giCfd~ kinh doanh neu:

• £)U'Q'cmua hoac tao ra cbu y~u cho rnuc dich ban lai/mua lai trong thai gianngan; ho~c

• Tai thai di~m ghi nhan ban d~u n6 la mot phan cua mot danh muc cac cong Cl,ltai chinh cu th~ ducc quan Iy va c6 b~ng ch(l'ng v~ viec kinh doanh danh rnucd6 d~ nham rnuc dich thu loi ngan han: hoac

...

• N6 la mot cong cu phai sinh (nqoai tnr cac cong Cl,lphai sinh duoc xac dinh lamot hQ'p dong bao lanh tai chinh ho~c mot cong Cl,l phong ngLi'a rui ro hi$uqua).

Ti;li thai di~m ghi nh~n ban d~u, Ban T6ng Giam d6c se xac dinh mot tai san taichinh la tai san tai chinh FVTPL n~u vi$c phan IOi;linay se lam cac thong tin v~ taisan tai chinh dU'Q'ctrinh bay mot cach hQ'p Iy hO'nvi mot trong cac Iy do sau day:

• N6 IOi;litrLi' ho~c lam giam dang k~ Sl,l'khong th6ng nhat trong ghi nh~n ho~cxac dinh gia tri (con dU'Q'cgQi la Sl,l'"khong th6ng nhat k~ toan") ma Sl,l'khongth6ng nhat nay c6 th~ bat nguon tLi' vi$c xac dinh gia tri cua cac tai san ho~cghi nh~n lai ho~c 10theo cac cO'sa khac nhau; ho~c

• Mot nh6m cac tai san tai chinh dU'Q'cquan Iy va k~t qua quan Iy cua n6 dU'Q'cdanh gia dl,l'a trem cO'sa gia tri hQ'p Iy va phu hQ'pvai chinh sach quan Iy rui roho~c chi~n 1U'Q'cd~u tU' da dU'Q'cquy dinh va thong tin v~ nh6m tai san naydU'Q'ccung cap noi bO cho nhCfng ngU'ai quan Iy quan trQng cua Cong ty (dU'Q'cneu ro trong Chu~n ml,l'C k~ toan - Thuy~t minh v~ cac ben lien quan), vi dl,lnhU' Hoi dong Quan tri va Ban T6ng Giam d6c, c6 dong Ian cua Cong ty.

Tai san tai chinh FVTPL dU'Q'cghi nh~n ban d~u theo gia mua khong bao gom cacchi phi mua. Cac chi phi mua cac tai san tai chinh FVTPL dU'Q'cghi nh~n vao baocao k~t qua hOi;ltdong ngay khi phat sinh.

Sau ghi nh~n ban d~u, tai san tai chinh FVTPL dU'Q'c ghi nh~n theo gia tri thitrU'ang ho~c gia tri hQ'p Iy (trong trU'ang hQ'p khong c6 gia thi trU'ang ho~c gia thitrU'ang c6 nhi~u bi~n dong). Cac khoan d~u tU' vao cong Cl,l v6n khong c6 gianiem y~t tren thi trU'ang hOi;lt dong va cac khoan d~u tU' ma gia tri khong th~ xacdinh mot cach dang tin c~y se dU'Q'cphan anh theo gia g6c.

MQi khoan lai ho~c 10phat sinh tLi' vi$c thay d6i gia tri cua cac tai san tai chinh naydU'Q'cghi nh~n vao thu nh~p ho~c chi phi tren bao cao k~t qua hOi;ltdong.

20

CONG TV co PHAN CHUNG KHOAN RONGVieTMiu s6 B09 - CTCK

2 cAc cHiNH SACH Kt: ToAN CHU VEU (ti~ptheo)

2.7 Tai san tili chinh (ti~ptheo)

(a) Phan loal va do loong (ti~ptheo)

(ii) Cac khoan eho vay

Cac khoan cho yay la cac tai san tal chinh phi phat sinh c6 cac khoan thanh toanc6 djnh hcac c6 th~ xac djnh va khong dU'Q'cniem y~t tren thi truonq hoat dong.

Trong narn bao cao, Cong ty c6 cac khoan cho yay bao g6m:

• Cho yay giao dlch ky quy: la 56 ti~n tal tro cho nha d~u tu mua ch(mg khoanniem y~t tren co so giao dlch ky quy theo Quy~t dinh 87/Qf)-UBCK do Uy banCh(J'ng khoan Nha nuoc ban hanh ngay 25 thanq 1 nam 2017. Theo quy djnhnay, ty 1$ky quy ban d~u (ty 1$gia tri tai san thuc c6 so voi gia tri chLrng khoandl,J'ki~n mua dU'Q'Cbang I$nh giao djch ky quy tinh theo gia thj trU'cmg t~i thaidi~m giao djch) do cong ty chLrng khoan quy djnh nhU'ng khong dU'Q'c th~phO'n 50%. 86 dU' cho yay ky quy dU'Q'cdam bao bai ch(J'ng khoan dU'Q'cphepgiao djch ky quy;

• Cho yay (J'ngtrU'ac ti~n ban chLrng khoan: la 56 ti~n (J'ngtrU'ac cho nha d~u tU'c6 giao djch ban ch(J'ng khoan t~i ngay giao djch. Cac khoan (J'ngtrU'ac nay c6thai h~n hoan tra trong v6ng hai (2) ngay giao djch; va

• Hooptac d~u tU': la 56 ti~n Lrng trU'ac cho nha d~u tU' mua chLrng khoan chU'aniem y~t trong cac hoopd6ng phat sinh trU'ac khi c6 quy djnh v~ giao djch choyay ky quy. Hi$n t~i Cong ty khong cung c~p san ph~m nay cho khach hang.NhCrng khoan hooptac d~u tU' trU'ac khi c6 quy djnh giao djch ky quy da dU'Q'ckhoanh nO'va trich dl,J'ph6ng d~y duo

Cac khoan cho yay dU'Q'cghi nh~n ban d~u theo gia g6c. 8au ghi nh~n ban d~u,cac khoan cho yay dU'Q'cghi nh~n theo gia trj phan bE>SLr dl.,mgphU'O'ng phap laisu~t thl,J'c("EIR").

Gia trj phan bE>cua cac khoan cho yay dU'Q'cxac djnh bang gia trj ghi nh~n band~u cua tai san tai chinh tni di cac khoan hoan tra g6c, cong (ho~c tru) cac khoanphan bE>lOy k~ tinh theo phU'O'ngphap lai su~t thl,J'ccua ph~n chenh I$ch giCragiatrj ghi nhi;ln ban d~u va gia trj dao h~n, tru di cac khoan giam trLr dl,J'ph6ng do suygiam gia trj ho~c do khong th~ thu h6i (n~u c6).

T~i ngay bao cao, cac khoan cho yay dU'Q'ctrich I~p dl,J'ph6ng khi c6 bang ch(J'ngv~ vi$c suy giam gia trj. M(J'c trich I~p dl,J'ph6ng suy giam gia trj dU'Q'cxac djnhbang chenh I$ch cua gia trj thj trU'ang cua tai san dam bao va gia trj ghi sE>cuakhoan cho yay t~i ngay bao cao. Dl,J'ph6ng/(hoan nh~p dl,J'ph6ng) suy giam gia trjcac khoan cho yay dU'Q'cghi nh~n tang/(giam) chi phi trong bao cao k~t qua ho~tdong.

21

CONG TY co PHANCHlrNG KHOANRONGVieTMiu s6 B09- CTCK

2 cAc cHiNH SACHK~ ToAN CHUY~U (ti~p theo)

2.7 Tili san tai chinh (ti~p theo)

(i) Ptien lo~i I~i khi ban tai san tai chinh khong thu(>cnh6m FVTPL

Khi ban cac tai san tai chinh khong thuoc nh6m tai san tal chfnh FVTPL, Cong typhai thuc hien phan loai l<;Iicac tai san tai chinh tu cac nh6m tai san khac c6 lienquan ve tai san tai chinh FVTPL truce khi ban. Cac chenh lech danh gia l<;Iitaisan tai chinh AFS lOyk~ trong v6n chu sa hCruse dU'Q'cghi nhan vao bao cao k~tqua heat dong nhu' la cac dieu chinh do phan loai 1<;Ii.

(ii) Phan toei tei do thay aoi dl,f ajnh ho~c kha nang nam giif

Cong ty duoc phan loai lai cac tai san tai chfnh vao nh6m tai san tai chinh khacphu hoopdo thay d6i dl,J'dinh ho~c kha nang n~m giCr,theo d6: I

1• Tai san tai chinh FVTPL phi phai sinh va khong bi yeu cilu phan 10<;livao

nh6m tai san tai chfnh FVTPL vao I(lc ghi nh~n ban dilu c6 th~ dU'Q'cphanIO<;lil<;Iivao nh6m cho vay va phai thu trong mot s6 trU'ang hOOpd~c bi$t ho~cvao nh6m tien va tU'O'ngdU'O'ngtien n~u thea man cac dieu ki$n dU'Q'cphan10<;livao nh6m nay. Cac khoan lai, Ie da ghi nh~n do danh gia I<;Iitai san taichfnh FVTPL trU'oc thai di~m phan 10<;lil<;Iise khong dU'Q'choan nh~p.

• N~u do thay d6i dl,J'dinh ho~c kha nang n~m giCr,vi$c phan IO<;limot khoandilu tU'vao nh6m n~m giCrd~n ngay dao h<;ln(UHTM")khong con phu hQ'pthikhoan dilu tU'd6 phai dU'Q'cchuy~n sang nh6m tai san tai chinh san sang d~ban (UAFS")va phai dU'Q'cdinh gia l<;Iitheo gia tri hoopIY.Chenh I$ch giCragiatri ghi s6 va gia tri hoopIy se dU'Q'cghi nh~n vao lai/le tren bao cao k~t quahO<;ltdong nhU'la cac dieu chinh do phan 10<;li1<;Ii.

(c) Ghi nh~n/chim dLrtghi nh~n

Vi$c mua va ban cac tai san tai chinh dU'Q'cghi nh~n theo ngay thl,J'chi$n giao dich - langay Cong ty tra thanh mot ben tham gia trong cac dieu khoan hoopd6ng cua cong Cl,.!tai chfnh.

Cac tai san tai chinh dU'Q'cchcfimd(Ptghi nh~n khi quyen nh~n dong tien tu cac tai santai chinh da h~t h<;lnho~c ve ban chcfitCong ty da chuy~n giao toan bOrui ro va IQ'iichg~n lien voi quyen sa hCrucac tai san tai chfnh d6.

(

Khi Cong ty chuy~n giao quyen thu tien phat sinh tu tai san ho~c da ky hoopd6ngchuy~n giao voi ben th(Pba, nhU'ngvan chU'achuy~n giao philn Ian mQirui ro va IQ'iichg~n lien voi tai san ho~c chU'achuy~n giao quyen ki~m soat d6i voi tai san, tai san vandU'Q'Cghi nh~n la tai san cua Cong ty. Trong trU'ang hoopd6, Cong ty cOngghi nh~n motkhoan nO' phai tra tU'O'ng(Png.Tai san dU'Q'cchuy~n giao va nQ'phai tra tU'O'ng(PngdU'Q'Cghi nh~n tren cO'sa phan anh quyen va nghia VI,.! rna Cong ty giCr1<;Ii.

22

CONG TY co PHANCHUNGKHOANRONGVieTMAu 56 809 - CTCK

2 cAc CHiNHSACHKE ToAN CHUYEU (ti~p theo)

2.7 Tal san tai ehinh (ti~p theo)

(d) Ghi nh~n ban d~u

Tal san tai chinh FVTPL duoc ghi nh~n ban d@Jutheo gia mua khong bao gbm chi phimua. Cac tai san tai chinh khac duoc ghi nhan ban d@Jutheo gia g6c bao gbm gia muava cac chi phi giao dich phat sinh true tiep tLf viec mua cac tai san tai chinh nay.

c6 phieu thU'cYngva c6 tlfc chia bang c6 phieu dU'qchach toan vao cac tal san tal chinhvoi gia tri bang khonq (0).

(e) Can ell' xac dinh gia tri th] trlJ'ang/gia tr] hop Iy

Cong ty ap dl,mgnguyen tac dinh gia tai san tai chinh theo Thong tu 87/20171TT-BTCdo Be)Tal chinh ban hanh nqay 15 thang 8 narn 2017 v~ chi tieu an toan tai chinh cuat6 chuc kinh doanh chlfng khoan ("Thong tu 87/2017/TT-BTC") va Thong tu146/20141TT-BTC do Be)Tai chinh ban hanh ngay 6 thang 10 narn 2014 v~ quy ch~ taichinh cLlacong ty chlfng khoan va cong ty quan Iy quy ("Thong tU' 146/2014ITT-BTC"),Thong tU'48/20191TT-BTC do Be)Tai chinh ban hanh ngay 8 thang 8 nam 2019 d~ lamcan clf xac dinh gia tri thi trU'cmg/gia tri hqp Iy, CI,J th~ nhU'sau:

.1

Co phieu niem yet tfen cac sa giao djch ch(Fng khoan

Cac c6 phi~u nay dU'qc danh gia I~i can clf vao gia d6ng cLfa cLlangay c6 giaodich g@Jnnh~t trU'&cngay dinh gia.

(ii) Co phieu cua cong ty c1gichung c1angky giao djch tfen thj tfU'&ng giao djch cophieu clla cong ty c1gichung chU'a niem yet ("UPCoM")

(i)

Cac c6 phi~u nay dU'Q'cdanh gia I~i can clf vao gia d6ng cLfa cLlangay c6 giaodich g@Jnnh~t trU'&cngay dinh gia. TrU'cYnghqp kh6i lU'qnggiao dich qua th~p vaCong ty danh gia rang gia d6ng cLfa chU'aphan anh gia tr! hqp Iy, cac c6 phi~udU'qc danh gia I~i theo phU'O'ngphap ne)ibe)cLla Cong ty da dU'qc Ban T6ngGiam d6c phe duy$t bang van ban.

23

CONG TY co PHAN CHlrNG KHOAN RONGVieTMiu s6 B09 - CTCK

2 cAc CHiNH SACH KE ToAN CHU YEU (ti~ptheo)

2.7 Tai san tai chinh (ti~ptheo)

(e) Can CLl' xac djnh gia tr] thj troong/gia trj h9'P Iy (ti~ptheo)

(iii) ca phi~u da dang ky, luu ky nhung entre niem y~t, entre dang ky giao dich ie!Trung tam Luu ky Chung khoen Vi~t Nam ("VSO'')

Cac cO phieu nay dU'c;rcdanh gia l<;Iitheo gia tri trung blnh cua cac giao dlch duatren gia giao dich trong bao gia cua tOi thi€!u ba (3) to chLPCbao gia khong phai langU'CYic6 lien quan tai ngay giao dlch g~n nh~t truoc ngay dinh gia nhU'ng khongqua mot thang tinh dt§n ngay dlnh gia. NgU'CYiquan Iy, di~u hanh cua don viduoc Il,J'achon bao gia va ngU'CYiquan Iy, di~u hanh cua don vi nhan bao giakhong phai la ngU'CYic6 lien quan theo quy dinh clla Lu~t ChLPngkhoan.

TrU'cyng hc;rpkhong c6 dll tOi thi€!u ba (3) bao gia nhU' quy dinh neu tren, cac cOphit§u nay dU'c;rcdanh gia l<;Iitheo gia cao nh~t trong cac gia sau day:

• Gia tCrcac bao gia• Gia clla ky bao cao g~n nh~t• Gia tri sO sach• Gia mua• Gia theo phU'O'ngphap noi bO clla Cong ty

(iv) ca phi~u bi dinh chi giao dich, huy niem y~t ho~c huy Gangky giao dich

Cac cO phit§u nay dU'c;rcdanh gia l<;Iitheo gia cao nh~t trong cac gia sau day:

• Gia tri sO sach• M$nh gia• Gia theo phU'O'ngphap noi bO clla Cong ty

(v) ca phi~u cua ta ch{fc trang tinh tr~ng giai the, pha san

Cac cO phit§u nay dU'c;rcdanh gia l<;Iitheo mot trong cac mLPcgia sau:

• 80% gia tri thanh Iy clla cO phit§u d6 t<;lingay bao cao g~n nh~t trU'D'cngaydanh gia l<;Ii

• Gia theo phU'O'ngphap noi bO clla Cong ty

(vi) ca phan, phan von g6p khac

Cac c6 ph~n nay dU'c;rcdanh gia l<;Iitheo gia cao nh~t trong cac gia sau day:

• Gia tri s6 sach• Gia mua/gia tri vOn g6p• Gia theo phU'O'ngphap noi bO clla Cong ty

24

CONG TY co PHAN CHlrNG KHOAN RONGVieTMiu s6 809 - CTCK

2 cAc cHiNH SACH K~ ToAN CHOY~U (ti6p theo)

2.7 Tili san tai chinh (ti6p theo)

(e) Can c(J'xac djnh gia tr] thj trlPc7ng/giatrj hQ'p Iy (ti6p theo)

(vii) Trei phi~u niem y~t tren sa giao djch chung khoan

Cac trai phieu nay duoc dinh gia can c(J'vao gia y~t binh quan tren h$ thOnggiao dlch tai sa giao dich ch(J'ngkhoan cua giao dich thong thU'ong tal ngay cogiao dich g~n nhat truce ngay danh gia I~i cong lai lOyk~.

Cac trai phieu khong co giao dich nhieu hon hai (2) tuan tinh d~n ngay danh gialal dU'Q'cdanh gia lai theo gia cao nh~t trong cac gia sau day:

• Gia mua cong lai lOyk~• M$nh gia cong lai lOyk~• Gia theo phuonq phap noi bOcua Cong ty cong lai lOyk~

(viii) Trai phi~u khong niem y~t

Trai phi~u khong niem y~t dU'Q'cdanh gia I~i theo gia cao nh~t trong cac gia sauday:

• Gia y~t tren h$ thOngbao gia trai phi~u khong niem y~t (n~u co) do tcSch(J'ckinh doanh ch(J'ngkhoan h,.l'achon cong lai lOyk~

• Gia mua cong lai lOyk~• M$nh gia cong lai lOyk~• Gia theo phU'O'ngphap noi bOcua Cong ty cong lai lOyk~

(ix) Chung chi quy aang a?i chung

Ch(J'ngchi quy dong d~i chung dU'Q'cdanh gia I~i can c(J'vao gia dong cCracuangay co giao dich g~n nh~t trU'cYcngay danh gia I~i.

Cac ch(J'ngchi quy dong d~i chung khong co giao dich nhi§u hO'nhai (2) tu~ntinh d~n ngay danh gia I~i dU'Q'cdanh gia I~i theo gia tri tai san rong tren mot (1)ch(J'ngchi quy t~i ky bao cao g~n nh~t trU'cYcngay danh gia I~i.

(x) Chu'ng chi quy thanh vienl quy mal co phi~u cua cong ty afw tU'chUng khoanphat hanh rieng Ie

Cac ch(J'ngchi quyJccSphi~u nay dU'Q'cdanh gia I~i theo gia tri tai san rong trenmot (1) dO'nvi ph~n vOngopJ ch(J'ngchi quyJ ccSphi~u t~i ky bao cao g~n nh~ttrU'cYcngay danh gia I~i.

(xi) Ch(fng chi quyl co phi~u cua cong ty aau tU'ch(fng khoan khac

Cac ch(J'ngchi quy/ccSphi~u nay dU'Q'cdanh gia I~i theo phU'O'ngphap noi bOcua Cong ty.

25



2.7 Tai san tai ehinh (ti~p theo)

(e) Can eLI'xac dinh gia tr] th] trlJ'6lng/gia tri hQ'p Iy (ti~p theo)

(xii) Titm gifi c6 ky hejJn

Ti~n gCric6 ky han duoc dinh gia bang gia tri ti~n gCric¢ng lai phai thu tinh toingay bao cao.

(xiii) Tin phieu kho bee, hoi phieu ngan hang, thlJU'ng phieu, ch&ng chi tien gifi c6 thechuyen nhU'Q'ng,trei phieu va cac cong cu tb] trU'&ng tien t~ chief khau

Cac cong CI,Jtai chinh nay dU'Q'cdinh gia bang gia mua c¢ng lai phai thu tinh t&ingay truoc ngay danh gia lai,

(f) Hach toan lai/(Ic~)

Chi phi mua

Chi phi mua li€mquan d~n tal san tal chinh FVTPL dU'Q'chach toan vao chi phi heatd¢ng trong nam tren bao cao k~t qua heat d¢ng. Chi phi mua lien quan d~n tai san taichinh khac dU'Q'ch~ch toan vao gia g6c cua tai san.

Chi phi ban

Chi phi giao dich ban cac tai san tai chinh dU'Q'ch~ch toan vao chi phi ho~t d¢ng trongnam tren bao cao k~t qua ho~t d¢ng.

Uji/(Io) tir vi~c thanh Iy, nhU'Q'ngban

Lai/(lo) tlr vi$c thanh Iy, nhU'Q'ngban tai san tai chinh dU'Q'ch~ch toan vao doanhthu/(chi phi) ho~t d¢ng tren bao cao k~t qua ho~t d¢ng. Gia v6n dU'Q'cxac dinh theophU'O'ngphap binh quan gia quy~n tinh d~n cu6i ngay giao dich.

DI,J'phong/(hoan nh~p dl,J'phong) giam gia tai san tai chinh

DI,I'phong/(hoan nh~p dl,l' phong) suy giam gia tai san tai chinh dU'Q'cghi tang/(giam)chi phi ho~t d¢ng tren bao cao k~t qua ho~t d¢ng.

2.8 Cae khoan phai thu

Cac khoan phai thu bao g6m nhCPngkhoan phai thu ban cac tai san tai chinh, phai thuva dl,l'thu cOtuc, ti~n lai cac tai san tai chinh, phai thu phi dich Vl,l cung c~p, phai thu v~loi giao dich chung khoan va cac khoan phai thu khac. Cac khoan phai thu dU'Q'cghinh~n tren cO'sa d6n tich va dU'Q'Cphan anh theo gia g6c trlr di dl,l'phong do suy giamgia tri ho~c do khong tht§thu h6i (n~u c6).

Cac khoan phai thu dU'Q'cphan lo~i ngan h~n va dai h~n tren bao cao tinh hinh taichinh can cu theo ky h~n can I~i cua cac khoan phai thu t~i ngay bao cao.

26

----------------- - - - . _ ..

CONG TY co PHAN CHO'NGKHOAN RONGVieTMiu s6 809 - CTCK

2 cAc CHiNH SACH KE ToAN CHU YEU (ti~ptheo)

2.8 Caekhoan phal thu (ti~ptheo)

DI,I'phonq cac khoan phai thu kh6 doi dU'O'cI~p cho tCl'ngkhoan phai thu can CLl'vaothai gian qua han tra nc gOctheo cam ket no ban dau (khang tinh den viec gia han nogiCracac ben), hoac can CLl'vao rrurc t6n that uoc tinh c6 th~ xay ra. Cac khoan nophai thu dU'O'cxac dinh la khang th~ thu hOise dU'O'cx6a s6.

DI,I'phong/(hoan nhap dl,l' phonq) phat sinh trong narn dU'O'chach toan tang/(giam) chiphi heat dong trong bao cao ket qua heat dong.

2.9 Tal san e6 dinh

Tei san co a;nh hiru hinh va tai san co a;nh va hinh

Tal san cOdinh dU'O'cphan anh theo nguyen gia trLl'di khau hao lOyke. Nguyen gia baogOm cac chi phi lien quan tnrc tiep den viec c6 dU'O'ctai san cOdinh 0 trCilngthai sansang SLr dl,mg. Cac chi phi phat sinh sau ghi nh~n ban dau chi dU'O'cghi tang nguyengia tai san cOdinh neu cac chi phi nay chac chan lam tang IO'iich kinh te trong tU'O'nglaido sl} dl,mg tai san d6. Cac chi phi phat sinh khang thea man di~u ki$n tren dU'O'cghinh~n la chi phi trong nam.

Khtw hao

Tai san cOdinh dU'O'ckhau hao theo phU'O'ngphap dU'ang thang d~ giam dan nguyengia tai san trong suOtthai gian hCrudl,lngU'ac tinh, CI,I th~ nhU'sau:

PhU'O'ngti$n v~n chuy~nThiet bi van phongPhan m~m vi tinhNhan hi$uBan quy~n, bang sang cheTai san va hinh khac

6 nam3 - 8 nam3 - 8 nam

5 nam3 - 5 nam

5 nam

Thanh /"y

Lai ho~c 10 phat sinh do thanh Iy nhU'O'ngban tai san cOdinh dU'O'cxac dinh bang sOchenh I$ch giCrasOti~n thu thuan do thanh Iy vai gia tri can ICilicua tai san va dU'O'cghinh~n la thu nh~p ho~c chi phi trong bao cao ket qua hOCiltdong.

Chi phi xay dl,mg cO' ban deYdang

Chi phi xay dl,l'ngcO'ban do dang th~ hi$n gia tri cua cac tai san trong qua trinh hinhthanh nham phl,lCVI,I cang vi$c kinh doanh ho~c quan tri, dU'O'cghi nh~n theo gia gOc,bao gOmtoan bOchi phi lien quan trl,l'Ctiep den vi$c c6 dU'O'ctai san. Khau hao cuanhCrngtai san nay, cOnggiOngnhU'cac IOCilitai san cOdinh khac, se bat dau dU'O'ctrichkhi tai san da san sang cho ml,lC dich SLr dl,lng.

27

CONG TY co PHAN CHlrNG KHOAN RONGVI~TMiu s6 809 - CTCK

2 cAc cHiNH SACH KE ToAN CHOYEU (ti~ptheo)

2.10 Thue tai san

Thue heat dong la IOi;Jihlnh thue tai san c6 dinh ma phan Ian rui ro va IO'iich gan li~nvoi quyen sa hCrucua tal san thuoc v~ ben cho thue. Khoan thanh toan dU'O'ihlnh thucthue hoat dong dU'O'chach toan vao bao cao k~t qua hoat dong theo phU'O'ngphapdU'ang thang dua tren thai han thue hoat dong.

2.11 Chi phi tra trU'c)oc

Chi phi tra tnroc bao g6m s6 tien tra truce d~ duoc cung cap hang h6a, dlch vu vacong cu, dl,lng Cl,lkhong dap Lrngtieu chuan d~ hach toan la tal san c6 dinh theo quydinh hien hanh. Chi phi tra truoc duoc ghi nhan theo gia g6c va duoc k~t chuyen vaochi phi heat dong theo phU'O'ngphap dU'ang thang dl,J'atren thai gian hCrudl,lng U'O'ctinh.

2.12 Ky quy, ky cU'Q'cng~nh\ln/dai h\ln

Cac khoan ky quy, ky CU'O'Cngan hi;Jn/daihi;JndU'O'cghi nh~n khi Cong ty thanh toankhoan ti~n ky quy, ky CU'O'Ctheo di~u khoan hO'pd6ng va dU'O'cphan IOi;Jila tai san nganhi;Jn/daihi;Jnkhac.

2.13 NQ'phai tra

(a) Ghi nh~n/chimdlPt ghi nh~n

NO'phai tra dU'O'cghi nh~n khi Cong ty phat sinh nghia Vl,ltCrvi~c nh~n v~ mot tai san,tham gia mot cam k~t ho~c phat sinh cac nghia Vl,lphap Iy khi ky k~t hO'pd6ng giaodjch. NO'phai tra dU'O'cch~m dLrt ghi nh~n khi Cong ty da hoan thanh nghia Vl,lphatsinh. Cac khoan phai tra dU'O'cghi nh~n tren cO'sa d6n tich va th~n trQng.

(b) Philn IO\li

Cac khoan nO'phai tra dU'O'cphan IOi;Jidl,J'avao IOi;Jinghi~p Vl,lphat sinh bao g6m:

• NO'vay;• Trai phi~u phat hanh;• Phai tra lien quan d~n hOi;Jtdong giao djch chLrngkhoan;• Phai tra ngU'ai ban g6m cac khoan phai tra phat sinh tCrgiao djch mua cac tai san

tai chinh, hang h6a va djch Vl,l;va• Phai tra khac g6m cac khoan phai tra c6 tinh thU'O'ngmi;Jiva khong lien quan d~n

giao djch mua cac tai san tai chinh, hang h6a va djch Vl,l.

Cac khoan nO'phai tra dU'O'cphan IOi;Jingan hi;Jnva dai hi;Jntren bao cao tlnh hlnh taichinh can CLrtheo ky hi;Jncon li;Jicua cac khoan phai tra ti;Jingay bao cao.

28

CONG TY co PHAN CHUNG KHOAN RONGVieTM~u s6 B09 - CTCK

2 cAc CHiNH SACH KI: ToAN CHU YI:U (ti~p theo)

2.14 Nguyen t~e bu trl'Ptai san tai ehinh va nQ'tai ehinh

NO' phai tra tai chinh cua Cong ty la esc nghia VI,Jmang tinh b~t bucc d~ thanh toan ti~nhoac tai san tai chinh cho don vi khac hoac trao dOi cac tai san tai chinh hoac no phaitra tai chinh vai don vi khac theo cac di~u ki$n khong c6 IO'icho Cong ty hoac la cachop d6ng se hoac c6 th~ dU'O'cthanh toan bang cac cong CI,Jv6n chu sa hCrucua Congty.

Tai san tai chinh va nc tai chinh duoc trinh bay theo gia tri thuan tren bao cao tai chinhtrong trU'ang hop Cong ty c6 quyen hop phap d~ bu trLl' va c6 dl,l' dinh thanh toan trenco sa thuan, hoac d~ cunq luc thanh hoan m¢t tai san va m¢t khoan nO'phai tra.

2.15 Cae khoan vay

Vay bao g6m cac khoan ti~n vay tLl' cac ngan hang. Cac khoan vay dU'O'ctrinh bay theogia g6c t~i ngay bao cao. .

Cac khoan vay dU'O'cphan lo~i ng~n h~n va dai h~n tren bao cao tinh hinh tai chinh canClf theo ky h~n con I~i cua cac khoan vay t~i ngay bao cao.

2.16 Trai phi~uphat hanh

Trai phiE§uphat hanh dU'O'cghi nh~n ban d~u theo gia phat hanh. Phl,Jtr¢i/(chiE§tkh~u) ;trai phiE§udU'O'cxac dinh t~i thai di~m phat hanh va phan bOvao chi phi di vay ho~c v6nh6a trong su6t thai h~n cua trai phiE§utheo phU'O'ngphap dU'ang thang.

86 dU' trai phiE§uphat hanh dU'O'ctrinh bay tren cO' sa thu~n (m$nh gia c¢ng phl,Jtr¢iho~c trLl' chiE§tkh~u chU'a phan bOhE§tt~i ngay bao cao).

86 dU' trai phiE§uphat hanh dU'O'cphan lo~i ng~n h~n va dai h~n tren bao cao tinh hinhtai chinh can Clf theo thai h~n cua trai phiE§u.

2.17 Thu~ thu nh~pella nha dAu tU'

Theo cac quy dinh thuE§hi$n hanh t~i Vi$t Nam, d6i vai nha d~u tU' to ChlfC nU'ac ngoai,Cong ty c6 trach nhi$m giCr I~i 0,1% s6 ti~n giao dich d~ n¢p thuE§nha th~u thay cho .nha d~u tU'. 86i vai nha d~u tU' ca nhan (k~ ca ca nhan CU'tru va ca nhan khong CU'tru), .~Cong ty c~n giCr I~i 0,1% s6 ti~n giao dich d~ n¢p thuE§thu nh~p ca nhan thay cho nha ~d~u tU'. Cong ty se ke khai va n¢p thuE§cho cac nha d~u tU'. 86i vai nha d~u tU' to ChlfC c\-trong nU'ac, Cong ty khong giCr I~i ti~n thuE§tren s6 ti~n giao dich ma chinh cac to ChlfCtrong nU'ac nay tl,l' chiu trach nhi$m ke khai va n¢p thuE§d6i vai ph~n thu nh~p nay.

2.18 Chi phi phai tra

Chi phi phai tra bao g6m cac khoan phai tra cho hang h6a, dich VI,Jda nh~n dU'O'ctLl'ngU'ai ban trong nam nhU'ng thl,l'c tE§chU'a chi tra do chU'a c6 h6a dO'n ho~c chU'a du h6sO', tai li$u kE§toan, va dU'O'cghi nh~n vao chi phi trong nam.

29

------------ ---


2 cAc cHiNH SACH KE ToAN CHOYEU (ti~ptheo)

2.19 Cae khoan d., phong

Cac khoan dl,l' ph6ng duoc ghi nhan khi Cong ty c6 nghia vu no' hi$n tal, phap Iy hoaclien dcYi,phat sinh tLl' cac Sl,l'ki$n da xay ra; viec thanh toan nghia vu no c6 th~ d~n d~nsu giam sut nhCrng IQ'iich kinh t~ va gia tri cua nghia vu no d6 duoc U'cYCtinh mot cechdang tin cay. Dl,I' ph6ng khong dU'Q'cghi nhan cho cac khoan 10hoat dong trong tU'O'nglai.

Dl,I' ph6ng dU'Q'ctinh tren co sQrcac khoan chi phi dl,l' tinh phai thanh toan nghia vu no.N~u anh hU'Qrngv~ gia trl thai ~ian cua ti~n 113tr<?ngy~u thi dl,l' ph6ng duoc tinh tren coSQrgia tri hi$n tai voi ty 1$chiet khau trU'cYcthue va phan anh nhCrng danh gia tren thitrU'ang hi$n tc;tiv~ gia tri thai gian cua ti~n va rui ro Cl,lth~ cua khoan nO'd6. Gia tri tanglen do anh hU'Qrngcua y~u t6 thai gian dU'Q'Cghi nh~n 113chi phi tai chinh.

Chenh I$ch giCra khoan dl,l' ph6ng I~p Qrcu6i nam nay va khoan dl,l' ph6ng da I~p chU'aSLrdl,lng Qrcu6i nam trU'cYcdU'Q'cghi nh~n tang ho~c giam chi phi hoc;ttdong trong nam.

2.20 0., phong trQ' eap thoi vi~e

Theo Lu~t Lao dong Vi$t Nam, ngU'ai lao dong cua Cong ty da lam vi$c thU'ang xuyendu 12 thang trQrlen dU'Q'chU'Qrngkhoan trQ' cfJp thai vi$c. Thai gian lam vi$c d~ tinh trQ'cfJp thai vi$c 113tOng thai gian ngU'ai lao dong da lam vi$c thl,l'c t~ cho Cong ty trLl' dithai gian ngU'ai lao dong da tham gia bao hi~m thfJt nghi$p theo quy dinh cua phap lu~tva thai gian lam vi$c da dU'Q'cCong ty chi tra trQ' cfJp thai vi$c.

TrQ' cfJp thai vi$c cua ngU'ai lao dong dU'Q'ctrich trU'cYccu6i moi ky bao cao theo ty 1$bang mot nLra mLi'c IU'O'ngbinh quan thang cho mOi nam lam vi$c. MLi'c IU'O'ngbinhquan thang d~ tinh trQ' cfJp thai vi$c dl,l'a tren mLi'c IU'O'ngbinh quan theo hoopd6ng laodong cua sau thang g~n nhfJt tinh d~n tru>cYcngay bao cao.

Khoan trich trU'cYcnay dU'Q'cSLrdl,lng d~ tra mot I~n khi ngU'ai lao dong chfJm dLi't hOOpd6ng lao dong theo quy dinh hi$n hanh.

2.21 Vim ehu sa hCPu

(a) V6n gop eua ehu sa h(Fu

V6n g6p cua chu SQrhCrudU'Q'cghi nh~n theo s6 ti~n thl,l'c t~ g6p cua cac cO dong vadU'Q'Cphan anh theo m$nh gia cua cO phi~u.

Th~ng dU' v6n cO ph~n 113khoan chenh I$ch giCra v6n g6p theo m$nh gia cO phi~u vcYigia thl,l'c t~ phat hanh cO phi~u; chenh I$ch giCragia mua Ic;ticO phi~u quy va gia tai phathanh cO phi~u quy.

CO phi~u quy 113cO phi~u do Cong ty phat hanh va dU'Q'cmua Ic;tibQri chinh Cong ty,nhU'ng chU'a bi huy be va se dU'Q'ctai phat hanh trQrIc;titrong khoang thai gian theo quydinh cua phap lu~t v~ chung khoan. CO phi~u quy dU'Q'cghi nh~n theo nguyen gia vatrLl' vao v6n chu SQrhCru. Cong ty khong ghi nh~n cac khoan lai/(lo) khi mua, ban, phathanh ho~c huy cac cong Cl,lv6n chu sQrhCrucua chinh Cong ty.

30

CONGTY co PHANCHlrNG KHOANRONGVieTMiu s6 B09- CTCK

2 cAc cHiNH SACHKEToAN CHUYEU (ti6p theo)

2.21 van chu sa hwu (ti6p theo)

(b) Quy d., phong tai ehinh va rui ro nghi~p VI:I va quy d., trw b6 sung v6n diiu I~

Theo Thong tU' 146/2014m-BTC, Cong ty phai trfch I~p quy dl,l' ph6ng tal chfnh va ruiro nghiep VI,J va quy dl,l'trCrb& sung vOndi~u Ie a muc 5% IO'inhuan sau thue TNDN tycho moi quy vao moi narn Cong ty c6 IO'inhuan cho d~n khi moi quy nay dat 10% vOndi~u Ie.

(e) LQ'inhu~n chua phin phai

LO'inhuan chua phan phOiphan anh k~t qua hoat dong sau thue TNDN cua Cong ty taingay bao cao, bao gOmIO'inhuan da thuc hien va IO'inhuan chua thuc hien tLrcac giaodich da phat sinh lOyk~ d~n ngay bao cao.

LO'inhu~n/(lo) chU'athl,l'c hien cua ky bao cao la sOchenh lech giCrat&ng gia tri lai, 10danh gia I~i cua cac tai san tai chfnh FVTPL ho~c tai san tai chfnh khac dU'O'cghi nh~nvao bao cao k~t qua ho~t dong.

LO'inhu~n da thl,l'chien cua ky bao cao la sOchenh lech giCrat&ng doanh thu, thu nh~pv&i t&ng cac khoan chi phf dU'Q'cghi nh~n vao bao cao k~t qua ho~t dong ngoai cackhoan lai, 10 do danh gia I~i tai san tai chfnh da dU'Q'cghi nh~n vao lQ'inhu~n/(lo) chU'athl,l'chien.

2.22 Chia e6 tLPe

C& tuc cua Cong ty dU'O'cghi nh~n la mot khoan phai tra trong bao cao tai chfnh khi c&tuc dU'Q'cthong qua t~i £)~i hOidOngc&dong ho~c khi HOidOngQuan tri cong bOquy~tdinh tra c& tuc giCraky phu hO'pv&i £)i~u Ie cong ty va quy dinh phap lu~t hien hanh.

CO'sa lQ'inhui!lnphan phOicho c&dong la lQ'inhui!lnda thl,l'chien sau thu~ TNDN vasau khi da trfch I~p cac quy dl,l'trCrb& sung vOndi~u Ie, quy dl,l'ph6ng tai chfnh va rui ronghiep VI,J.

2.23 Tai san eua va nQ'phai tra khaeh hang

Tai san cua va nO'phai tra khach hang dU'O'cphan anh t~i cac chI tieu ngoai bao caotinh hinh tai chfnh bao gOm:

• Ti~n gLPicua nha d~u tU'v~ giao dich chung khoan, ti~n gLPicua t& chuc phat hanhva nO'phai tra tU'O'ngung; va

• Tai san tai chfnh cua nha d~u tU'.

31

CONGTY co PHANCHUNGKHOANRONGVieTMiu s6 B09- CTCK

2 cAc cHiNH SACHKEToAN CHOYEU(ti~p theo)

2.24 Ghi nh~n doanh thu va thu nh~p khac

(a) Doanh thu cung cApdjch VI;I cho nha diu tlJ'

Doanh thu cung cap dich VI,J cho nha dau tu bao g6m phi moi gi&i ch(rng khoan, phibao lanh, phat hanh, phi tu v~n dau tU' ch(rng khoan, phi tu v~n tai chinh, phi lU'ukych(rng khoan va heat dong llY thac d~u gia.

Doanh thu cung cap dich VI,J dU'Q'cghi nhan trong bao cao k~t qua heat dong khi dich VI,Jda dU'Q'ccung cap, bang each tinh rrurc do hoan fhanh cua tLrnggiao djch, dua tren cosa danh gia f It;!dlch VI,J da cung cap so v&i tllng khOi1U'Q'ngdich VI,J phai cung cap.Doanh thu cung cap dich VI,J chi dU'Q'cghi nh~n khi d6ng thai thoa man bOn(4) di~u kit;!nsau:

• Doanh thu dU'Q'cxac dinh tU'O'ngdOichac chan;• C6 kha nang thu dU'Q'clQ'iich kinh t~ tLrgiao dich cung c~p dich VI,J d6;• Xac dinh dU'Q'cphan cong vit;!cda hoan thanh t;;lingay bao cao; va• Xac dinh dU'Q'cchi phi phat sinh cho giao dich va chi phi d~ hoan tMnh giao dich

cung c~p dich Vl,l d6.

Khi k~t qua clla mot giao dich v~ cung c~p dich Vl,l khong th~ X8C dinh dU'Q'cchac chanthi doanh thu dU'Q'cghi nh~n tU'O'ng(rng v&i chi phi .daghi nh~n va c6 th~ thu h6i.

Cac khoan giam trLr doanh thu bao g6m cac khoan giam gia dich Vl,l da cung c~p. Cackhoan giam trLrdoanh thu phat sinh cLIngky cung c~p dich Vl,l dU'Q'cghi nh~n di~u chinhgiam doanh thu clla ky phat sinh.

Cac khoan giam trLrdoanh thu phat sinh sau ngay bao cao nhU'ngtrU'&cthai di~m phathanh bao cao tai chinh dU'Q'cghi nh~n di~u chinh giam doanh thu clla ky I~pbao cao.

(b) Thu nh~p tl) ho~t dQngtl! doanh tili san tili chinh

Thu nh~p tLr hO;;ltdong tl,J'doanh tai san tai chinh bao g6m lai/(lo) tLr thanh Iy, nhU'Q'ngban tai san tai chinh va cll t(rc.

Lai/(lo) tLrthanh Iy, nhU'Q'ngban tai san tai chinh la khoan chenh It;!chgiCragia ban chU'atrLr phi ban va gia vOnclla tai san tai chinh dU'Q'cthanh Iy, nhU'Q'ngban. Gia vOndU'Q'cxac dinh theo phU'O'ngphap binh quan gia quy~n tinh d~n cuOingay giao dich.

Thu nh~p tLr cll t(rc bang ti~n dU'Q'cghi nh~n trong bao cao k~t qua hO;;ltdong khi quy~nnh~n cll t(rc dU'Q'cxac I~p. cll t(rc nh~n bang cll phi~u chi dU'Q'cc~p nh~t va theo d6i sO1U'Q'ngcll phi~u nam giCrma khong dU'Q'cghi nh~n la thu nh~p.

32


2 cAc cHiNH SACH KE ToAN CHU YEU (tiip theo)

2.24 Ghi nh~n doanh thu va thu nh~p khac (tiip theo)

(c) Thu nh~p tren v6n kinh doanh

Thu nhap tren v6n kinh doanh bao g6m lai ti€!nglii ngan hang, lai thu duec tLi'cac hopd6ng giao djch ky quy va Lrngtnroc ti€!n ban chLrng khoan. cac khoan thu nhap naydU'<;>,cghi nhan theo phU'O'ngphap d6n tich tnr khi kha nang thu h6i ti€!nlai khong chaochan.

(d) Thu nh~p khac

Thu nhap khac bao g6m cac khoan thu nhap khong thU'Qongxuyen phat sinh tLi'cac hoatd¢ng nqoai cac heat d¢ng tao ra doanh thu va thu nh~p neu tren.

2.25 Chi phi

(a) Ghi nh~n

Chi phi heat d¢ng dU'<;>,cghi nh~n tren co sa d6n tich, theo nguyen tac phu hop vcYi ~doanh thu va nguyen tac than tronq. 1

(b) Phin loal

Chi phi cua Cong ty dU'<;>,cphan lo~i theo chLrcnang nhU'sau:

• Chi phi ho~t d¢ng;• Chi phi tai chinh;• Chi phi quan Iy; va• Chi phi khac.

2.26 Doanh thu hO\lt dQng tai chinh

Doanh thu ho~t d¢ng tai chinh phan anh nhCrngkhoan doanh thu tLi'ho~t d¢ng d~u tU'phat sinh trong nam chu y~u bao g6m lai ti€!nglii ngan hang va lai ty gia h6i doai.

2.27 Chi phi tai chinh

Chi phi tai chinh phan anh nhCrngkhoan chi phi ho~t d¢ng tai chinh phat sinh trong namchu y~u bao g6m 16ty gia h6i doai.

33

CCNG TY co PHAN CHUNG KHOAN RONGVieTMAu 56 B09 - CTCK


2.28 Chi phi di vay

Chi phi di vay lien quan true ti~p d6i vcYihoat dong xay dl,mg hoac hinh thanh bat ky taisan du tieu chuan se dU'Q'cv6n hoa trong thai gian rna cac tai san nay dU'Q'choan thanhva chuan bi dU'avao SLr dl,mg.

f)6i vcYicac khoan yay chung trong do co SLr dl,mgv6n cho rnuc dich dau tu xay dl,J'nghoac hinh thanh bat ky tai san du tieu cbuan thi Cong ty xac dinh chi phi di yay dU'Q'cv6n hoa theo ty 1$v6n hoa d6i vcYichi phi lay k~ binh quan gia quyen phat sinh cho vi$cdau tu xay dl,mgco ban hoac hinh fhanh tai san du tieu chuan do. Ty 1$v6n hoa duoctinh theo ty 1$1i3isuat binh quan gia quyen cua cac khoan yay chU'atra trong nam, trucac khoan yay rieng bi$t phl,lcVI,! cho ml,!Cdich hinh thanh mot tai san Cl,!th~. Chi phi diyay khac dU'Q'cghi nh~n trong bao cao k~t qua ho~t dong khi phat sinh.

2.29 Chi phi quan Iy doanh nghi~p

Chi phi quan Iy doanh nghi$p phan anh cac chi phi quan Iy chung cua Cong ty chu y~ubao gbm chi phi nhan vien, chi phi khau hao, chi phi tU'van, chi phi dich VI,! mua ngoaiva chi phi quan Iy khac.

2.30 Thu~ TNDN hi~n hanh va thu~ TNDN hoin I\li

Thue TNDN hi~n hanh

Tai san thu~ TNDN va thu~ TNDN phai nop cho nam hi$n hanh va cac nam trU'cYcdU'Q'cxac dinh bang s6 ti~n dl,J'ki~n dU'Q'cthu hbi/ho~c phai nop cho cO'quan thu~, dl,J'atrencac mLrCthu~ suat va cac lu~t thu~ co hi$u II,J'Cd~n ngay k~t thuc ky bao cao.

Thu~ TNDN hi$n hanh dU'Q'Cghi nh~n vao bao cao k~t qua ho~t dong giua nien dOngo~i tru trU'ang hQ'pthu~ TNDN phat sinh lien quan d~n mot khoan ml,!CdU'Q'cghithang vao v6n chu sa huu, trong trU'ang hQ'pnay, thu~ TNDN hi$n hanh cOngdU'Q'cghinh~n trl,J'cti~p vao v6n chu sa huu.

Cong ty chi dU'Q'cbu tru cac tai san thu~ TNDN hi$n hanh va thu~ TNDN hi$n hanhphai tra khi Cong ty co quy~n hQ'pphap dU'Q'cbu tru giua tai san thu~ TNDN hi$n hanhvcYithu~ TNDN hi$n hanh phai nop va Cong ty dl,J'dinh thanh toan thu~ TNDN hi$nhanh phai tra va tai san thu~ TNDN hi$n hanh tren cO'sa thuan.

34


2 cAc cHiNH SACH K~ ToAN CHOY~U (tiip theo)

2.30 Thui TNDN hi~n hanh va thui TNDN hoan lilli (tiip theo)

Thue TNDN ho{m I~i

Thu~ thu nhap hoan l<;liduoc xac dinh cho cac khcan chenh I$ch tarn thai tal ngay k~tthuc ky bao cao giCraco s6 tinh thue TNDN cua cac tai san va no phai tra va gia tri ghis6 cua chunq cho rnuc dich I~pbao cao tai chinh giCranien dO.

Thu~ thu nh~p hoan lai phai tra duoc ghi nhan cho tcfltca cac khoan chenh lech tarnthai chiu thue, nqoai trLrthu~ TNDN hoan tai phai tra phat sinh tLrghi nhan ban dfw cuamot tai san hay no phai tra tLrmot giao dich rna giao dich nay khong co anh hU'6ngd~nIO'inhu~n k~ toan ho~c IO'inhu~n tinh thu~ TNDN (ho~c 16tinh thu~) t<;lithai di~m phatsinh giao dich.

Tai san thu~ TNDN hoan l<;lic~n dU'O'cghi nh~n cho tcfltca cac chenh I$ch t<;lmthaidU'O'ckhcflutrLr, gia tri dU'O'ckhcflutrLr chuy~n sang cac nam sau cua cac khoan 16tinhthu~ va cac khoan U'udai thu~ chU'aSLr dl,lng, khi chac chan trong tU'O'nglai S9 co IO'inhu~n tinh thu~ d~ SLr dl,lng nhCrngchenh I$ch t<;lmthai dU'O'ckhcflutrLr, cac khoan 16tinh thu~ va cac U'udai thu~ chU'aSLr dl,lngnay, ngo<;litrLrtai san thu~ hoan l<;liphat sinhtLrghi nh~n ban d~u cua mot tai san ho~c nO'phai tra tLrmot giao dich rna giao dich naykhong co anh hU'6ng d~n IO'inhu~n k~ toan ho~c IO'inhu~n tinh thu~ TNDN (ho~c 16tinh thu~) t<;lithai di~m phat sinh giao dich.

Gia tri ghi s6 cua tai san thu~ TNDN hoan l<;liphai dU'O'cxem xet l<;lit<;lingay k~t thuc kybao cao va phai giam gia tri ghi s6 cua tai san thu~ TNDN hoan l<;lid~n mLrCbao damchac chan co du IO'inhu~n tinh thu~ cho phep IO'iich cua mot ph~n ho~c toan bo tai santhu~ TNDN hoan l<;lidU'O'cSLr dl,lng. Cac tai san thu~ TNDN hoan l<;lichU'aghi nh~ntrU'&c day dU'O'cxem xet l<;lit<;lingay k~t thuc ky bao cao va dU'O'cghi nh~n khi chacchan co du IO'inhu~n tinh thu~ d~ co th~ SLr dl,lngcac tai san thu~ TNDN hoan l<;lichU'aghi nh~n nay.

Tai san thu~ TNDN hoan l<;liva thu~ TNDN hoan l<;liphai tra dU'O'cxac dinh theo thu~sucfltdl,!'tinh S9 ap dl,lng cho ky bao cao rna tai san dU'O'cthu hoi hay nO'phai tra dU'O'cthanh toan, dl,!'atren cac mLrcthu~ sucfltva lu~t thu~ co hi$u Il,!'Ct<;lingay k~t thuc ky baocao. Thu~ thu nh~p hoan l<;lidU'O'cghi nh~n vao k~t qua thu nh~p toan di$n ngo<;litrLrtrU'ang hO'pthu~ TNDN phat sinh lien quan d~n mot khoan ml,lCdU'O'cghi th~ng vao v6nchu s6 hCru,trong trU'ang hO'pnay, thu~ TNDN hoan l<;licGngdU'O'cghi nh~n trl,!'cti~pvao v6n chu s6 hCru.Cac tai san thu~ TNDN hoan l<;liva thu~ TNDN hoan l<;liphai tradU'O'cbu trLr khi Cong ty co quy~n hO'pphap dU'O'cbu trLrgiCratai san thu~ TNDN hi$nhanh v&i thu~ TNDN hi$n hanh phai nop va cac tai san thu~ TNDN hoan l<;liva thu~TNDN hoan l<;liphai tra lien quan t&i thu~ TNDN dU'O'cquan Iy b6i cung mot cO'quanthu~ d6i v&i cung mot dO'nvi chiu thu~ va Cong ty dl,!'dinh thanh toan thu~ TNDN hi$nhanh phai tra va tai san thu~ TNDN hi$n hanh tren cO's6 thu~n.

35

CONG TY co PHAN CHlrNG KHOAN RONGVieTMiu 56 809 - CTCK

2 cAc cHiNH SACH KE ToAN CHU YEU (ti6p theo)

2.31 Cac bim liim quan

Cac doanh nghi$p, cac ca nhan, true ti~p hay gian ti~p qua mot hoac nhieu trung gian,co quyen ki~m scat Cong ty hoac chiu 51,1' ki~m soat cua Cong ty, hoac cung chung Sl,l'ki~m soat vcYiCong ty, bao g6m ca cong ty me, cong ty con va cong ty lien k~t la cacben lien quan. Cac ben lien k~t, cac ca nhan true ti~p hoac gian ti~p nam quyen bi~uquyet cua Cong ty rna co anh hU'ang dang k~ d6i voi Cong ty, nhCrng ca nhan quan Iychu ch6t bao g6m Hoi d6ng Ouan tri va Ban T6ng Giarn d6c cua Cong ty, nhCrng thanhvien mat thiet trong gia dinh cua cac ca nhan nay hoac cac ben lien k~t nay ho~c nhCrngcong ty lien k~t vcYicac ca nhan nay cGng dU'Q'ccoi la ben lien quan.

Trong vi$c xem xet tLi'ng m6i quan h$ cLia cac ben lien quan, Cong ty can cLl'vao banchat cLia m6i quan h$ chLl' khong chi hinh thLl'c phap Iy cLia cac quan h$ do.

2.32 8ao cao bQph~n

Mot bo ph~n la mot hO'Pph~n co th~ xac dinh rieng bi$t cLia Cong ty tham gia vao vi$ccung cap dich VI,! va d~u tU' (bo ph~n chia theo hOc;itdong), ho~c cung cap dich VI,! vad~u tU' trong mot moi trU'cmg kinh t~ Cl,!th~ (bO ph~n chia theo khu VI,I'C dia IY). Moi bOph~n nay chiu rLii ro va thu dU'Q'clQ'i ich khac bi$t vcYicac bo ph~n khac. Mau bao caobo ph~n cO'ban cLia Cong ty dU'Q'cdl,l'a theo bO ph~n chia theo hOc;itdong.

Thong tin bO ph~n dU'Q'cI~p va trinh bay phu hQ'p vcYichinh sach k~ toan ap dl,!ng chovi$c I~p va trinh bay bao cao tai chinh cLia Cong ty nham ml,!Cdich giup ngU'cYiSLrdl,!ngbao cao tai chinh hi~u r6 va danh gia dU'Q'ctinh hinh hOc;itdong cLia Cong ty mot cachtoan di$n.

:1

",

2.33 s6 li~u bAngkhong

Cac khoan ml,!c dU'Q'cquy dinh trong Thong tU' 334/2016/TI-BTC, Cong van 6190/BTCCf)KT va Thong tU' 23/20181TT-BTC khong dU'Q'cth~ hi$n trong bao cao tai chinh naydU'Q'chi~u la co s6 li$u bang khong.

36

CONG TY cO PHAN CHUNG KHOAN RONG VieTMAu s6 B09 - CTCK

3 THONG TIN BO SUNG BAo cAo TiNH HiNH TAl CHiNH

3.1 Ti6n va cac khoan tU'oongdU'oongti6n

31.12.2019 31.12.2018VND VND

Ti~n mat tal quyTi~n glJ'i ngan hangTi~n glJ'i bu trlr va thanh toan giao dich chLrng khoan

77.950.111149.347.148.582150.839.422.530

75.416.59771.179.367.991

489.315.209

300.264.521.223 71.744.099.797

3.2 Tai san tai chinh ghi nh~n thong qua lii/16 ("FVTPL")

So vo-i gia thj trU'o-ng/gia trj h9'~ I~Gia th] trU'o-ngl

Gia g6c Tang Giam gia tr] h9'P Iy Gia tri danh gia I~iVND VND VND VND VND

Tai ngay 31 thang 12 nam 2019C6 phieu niern yt§t 188.928.700.178 404.540.054 (41.099.958.502) 148.233.281.730 148.233.281.730ce phieu chua niem yt§t 225.113.341.494 2.504.316 (33.281.211.730) 191.834.634.080 191.834.634.080

414.042.041.672 407.044.370 (74.381.170.232) 340.067.915.810 340.067.915.810

T~i ngay 31 thang 12 nam 2018ce phieu niem yt§t 207.176.237.029 45.589.251 (54.322.567.750) 152.899.258.530 152.899.258.530cll phieu chua niern yt§t 89.927.645.798 231.919.862 (21.022.402.080) 69.137.163.580 69.137.163.580

297.103.882.827 277.509.113 (75.344.969.830) 222.036.422.110 222.036.422.110

37

CONG TV co PHAN CHO'NGKHOAN RONGVieT

3 THONGTIN eo SUNG sAo cAo TiNH HiNHTAl CHiNH (ti~p theo)

3.2 Tid san tai chinh ghi nh~n thong qua Iii/Ie} ("FVTPL") (ti~p theo)

Miu 56 S09 - CTCK

Tl1Iingay 31 thllng 12 narn 2019 Tl1Iingay 31 thang 12 nam 2018

Gill th] trU'c7ng/ Chenhl~ch Chenh I~ch Gill tr] dllnh Gill th] trU'c7ng/ Chenh I~ch Chenh I~ch Gill tr]

Gill g6c Gill tr] hgp Iy tang giam gill Il1Ii Gill g6c Gill trj hgp Iy tang giam dfmh gill Il1Ii

VND VND VND VND VND VND VND VND VND VND

CO phi~u niem y~tDIG 121.844.208.163 90.102.904.800 - (31.741.303.363) 90.102.904.800 102.344.006.383 73.779.690.000

GEX 34.290.417.463 27.478.586.700 (6.811.830.763) 27.478.586.700 25.903.377.060 19.473.526.900

PC1 9.464.978.440 7.148.855.000 (2.316.123.440) 7.148.855.000 9.464.374.180 8.441.771.200

DRC 7.982.696.026 8.156.281.500 173.585.474 8.156.281.500 1.402.125 1.139.500

KDH 7.039.090.042 6.995.345.000 (43.745.042) 6.995.345.000 864.512 1.221.000

PNJ 5.757.359.294 5.933.828.000 176.468.706 5.933.828.000 1.462.657 1.584.400

HT1 2.193.003.380 2.056.237.950 (136.765.430) 2.056.237.950 70.380 81.900

CP khac 356.947.370 361.242.780 54.485.874 (50.190.464) 361.242.780 69.460.679.732 51.200.243.630

188.928.700.178 148.233.281.730 404.540.054 (41.099.958.502) 148.233.281.730 207.176.237.029 152.899.258.530

CO phi~u cmra niem y~tQNS 149.988.000.000 149.988.000.000 - 149.988.000.000

BSR 68.188.808.393 35.396.568.000 - (32.792.240.393) 35.396.568.000 46.348.798.393 31.760.080.000

DRFM(*) 4.450.000.000 4.230.000.000 (220.000.000) 4.230.000.000 4.450.000.000 225.000.000

MPC 2.461.012.146 2.208.300.500 (252.711.646) 2.208.300.500 9.141.000.000 8.060.000.000

CP khac 25.520.955 11.765.580 2.504.316 (16.259.691) 11.765.580 29.987.847.405 29.092.083.580

225.113.341.494 191.834.634.080 2.504.316 (33.281.211.730) 191.834.634.080 89.927.645.798 69.137.163.580

TOng 414.042.041.672 340.067.915.810 407.044.370 (74.381.170.232) 340.067.915.810 297.103.882.827 222.036.422.110

(*) Cong ty Co ph~mCao Su Ky Thui\it £)ong Phu

38

- (28.564.316.383) 73.779.690.000(6.429.850.160) 19.473.526.900(1.022.602.980) 8.441.771.200

(262.625) 1.139.500356.488 1.221.000121.743 1.584.40011.520 81.900

45.099.500 (18.305.535.602) 51.200.243.630

45.589.251 (54.322.567.750) 152.899.258.530

- (14.588.718.393) 31.760.080.000(4.225.000.000) 225.000.000(1.081.000.000) 8.060.000.000

231.919.862 (1.127.683.687) 29.092.083.580

231.919.862 (21.022.402.080) 69.137.163.580

277.509.113 (75.344.969.830) 222.036.422.110

CONG TV co PHANCHUNG KHOANRONGVieT

3 THONGTIN BO SUNGBAo cAo TiNH HiNHTAl CHiNH (tiip theo)

3.3 Cac khoan cho yay

Miu s6 B09- CTCK

T~ingay31 thang 12 nam 2019

Gia trj phin bO 0., phongVNO VNO

HQ'pdOnggiao dlch ky quyLfng tnroc ti~n ban chLrngkhoanHQ'ptac d~u tu phat sinh truoc khi c6 quy dinh

giao dich ky quy

1.268.415.204.226337.493.506.276

27.287.580.676

T6ng cQng 1.633.196.291.178


Gia trj phin bO 0., phongVNO VNO

(16.799.800.319) 1.320.401.999.650237.674.761.008

(27.287.580.676)

(44.087.380.995)

27.288.622.415 (27.288.622.415)

1.585.365.383.073 (27.288.622.415)

Tinh hinh trich I~p dl,l'ph6ng suy giam gia trj cac khoan cho yay trong nam nhu sau:

Giil trj phili thu kh6 d6iT,ingay T,ingay

31.12.2019 31.12.2018VND VND

Hoopdong giao dich ky quy 16.799.800.319HOOptac dau tU' phat sinh tnroc khi coquy dinh giao dich ky quy 27.287.580.676 27.288.622.415

44.087.380.995 27.288.622.415

39

DY'~h6ngT,ingay 56 trich I,p 56 hoan nh,p T,ingay

31.12.2018 trong narn trong nam 31.12.2019VND VND VND VND

16.799.800.319 16.799.800.319

27.288.622.415 19.045 (1.060.784) 27.287.580.676

27.288.622.415 16.799.819.364 (1.060.784) 44.087.380.995

- 1.\- -__, II ••".

CONG TY co PHANCHUNG KHOANRONGVieTMAus6 B09- CTCK

3 THONGTIN BOSUNGBAo cAe TiNH HiNHTAl CHiNH (ti6p theo)

3.4 Cae khoan phal thu


Gia trj Gia trj phai thughi s6 kh6 d6iVND VND

T~ingay31 thang 12 narn 2018

Gia trj Gia trj phai thughi s6 kh6 d6iVND VND

Phai thu va d" thu c6 tLPC,ti~n Iii tw cac tai santai chinhPhai thu cO tire, ti~n lai den ngay nhanDl,I'thu cO tuc, ti~n lai chua den ngay nh~n

182.689.0123.524.630.360 3.539.330.720

3.707.319.372 3.539.330.720

Phai thu cac djch vI:!CTCK cung cap 10.038.311.298 17.349.672.513

Phai thu khac 1.978.258.478 1.978.208.478 1.982.256.576 1.978.208.478

Cong ty khong co cac khoan phai thu tCrcac ben lien quan tai ngay 31 thang 12 narn 2019 va tal ngay 31 thang 12 nam 2018.

40

CONG TV co PHAN CHlrNG KHOAN RONG vier

3 THONG TIN BO SUNG BAo cAo TiNH HiNH TAl CHiNH (ti~p theo)

3.4 cac khoan phai thu (ti~p theo)

Chi tiet dl,l'phonq phai thu kh6 doi nhu sau:

Ghl trj phai thu kh6 d6iT,i ngay T\l,ingaydiu nam cuet nam

VND VND

Phal thu khacVan Thien Hung

1.978.208.4781.978.208.478

3.5 Tai san ng~nhan khac

1.978.208.4781.978.208.478

T\lj ngaycuel nam

VND

Miu s6 B09 - CTCK

DY'ph6ngT,ingaydiu nam

VND

1.978.208.4781.978.208.478

Tarn Lfngcho nhan vienV~t tu van phonq, cong cu, dl,lngcuChi phi tra trU'O'C ng~n han- Chi phi mua thiet b! tin h9C- Chi phi cai teo van phong- Chi phi tra truce ngfm hen kneecam cll, ky CU'Q'C, ky quy ng~n hanThu~ TNDN nop thua (Thuyt§tminh 3.15)Thut§thu nhap ca nhan nop ho (Thuyt§tminh 3.15)

31.12.2019 31.12.2018VND VND

441.766.6668.963.900

1.736.903.44528.198.976

1.708.704.46921.400.000

4.787.676

2.213.821.687

41

2.547.968.62162.271.700

3.074.807.176699.114.622163.793.975

2.211.898.57921.400.000

1.769.811.23413.662.228

7.489.920.959

~ _.: - _. 1.", ..

56 trich I~p 56 hoan nh~ptrong nam trong nam

VND VND

1.978.208.4781.978.208.478

CONG TY co PHAN CHUNG KHOAN RONGVII;TMiu 56 B09 - CTCK


3.6 Tai san c6 djnh

(a) Tal san c6 dinh hCPuhinh

PhlJ'O'ngti~n Thi~t bjv~n chuyin van phong Tang cQng

VND VND VND

Nguyen giaT~i ngay 1.1.2019 5.837.902.900 38.065.785.635 43.903.688.535Mua trong nam 4.505.339.575 4.505.339.575

T~i ngay 31.12.2019 5.837.902.900 42.571.125.210 48.409.028.110

Kh~u hao lOy k~ ~T~i ngay 1.1.2019 3.775.442.019 27.992.750.524 31.768.192.543 (

Kh~u hao trong nam 503.934.060 4.112.179.788 4.616.113.848,

rT~i ngay 31.12.2019 4.279.376.079 32.104.930.312 36.384.306.391

'I

Gia trj con I~iT~i ngay 1.1.2019 2.062.460.881 10.073.035.111 12.135.495.992

T~i ngay 31.12.2019 1.558.526.821 10.466.194.898 12.024.721.719

Nguyen gia tai san c6 dinh hLruhlnh cu6i narn da kh~u hao h~t nhunq con SLr dl,mg la28.280.765.434 £)6ng (tai ngay 31 thanq 12 nam 2018: 18.237.026.246 £)6ng).

Cong ty khong co tai san c6 dlnh hLruhlnh cu6i narn cho thanh Iy tal ngay 31 thanq 12nam 2019.

Tai ngay 31 thanq 12 narn 2019, Cong ty khong co cac cam k~t v~ viec mua/ban tai sanc6 dinh hLruhlnh co gia tri Ian chua thuc hi~n.

42

CONG TV co PHAN CHlJNG KHOAN RONG VieTMiu 56 B09 - CTCK

3 THONG TIN BO SUNG BAo cAo TiNH HiNH TAl CHiNH (ti6p theo)

3.6 Tid san c6 dinh (ti6p theo)

(b) Tal san c6 dinh vo hinh

Ph;\n ml!m Tai san vovi tinh Nhan hi~u Ban quyl!n hinh khac T6ng cQngVND VND VND VND VND

Nguyen giaTc;lingay 1.1.2019 11.292.236.066 307.500.192 1.661.848.751 502.503.782 13.764.088.791Mua trong narn 2.854.936.000 2.854.936.000Chuyen tlr xay dl,l'ng

co ban do dang(Thuy~t minh 3.7) 3.218.325.000 3.218.325.000

Tc;lingay 31.12.2019 17.365.497.066 307.500.192 1.661.848.751 502.503.782 19.837.349.791'l

Kh~u hao lOy k6 ,Tc;lingay 1.1.2019 9.025.994.349 307.500.192 1.444.814.909 502.503.782 11.280.813.232 rKh~u hao trong narn 1.483.024.294 115.964.342 1.598.988.636 ~

.tTc;lingay 31.12.2019 10.509.018.643 307.500.192 1.560.779.251 502.503.782 12.879.801.868

Gia trj con I~iTc;lingay 1.1.2019 2.266.241.717 217.033.842 2.483.275.559

Tc;lingay 31.12.2019 6.856.478.423 101.069.500 6.957.547.923

Nguyen gia tai san c6 dinh vo hinh cuoi narn da kh~u hao h~t nhU'ngcon SLr dl,lng la10.611.460.628 £)6ng (tal ngay 31 thang 12 nam 2018: 2.287.891.465 £)6ng).

Cong ty khong c6 tai san c6 dinh vo hinh cuoi narn cho thanh Iy tai ngay 31 thang 12narn 2019.

Tai ngay 31 thang 12 narn 2019, Cong ty khong c6 cac cam k~t mua tai san c6 dinh vohinh (tal ngay 31 thang 12 nam 2018: 3.629.175.000 £)6ng (Thuy~t minh 12)).

43

CONG TV co PHAN CHlrNG KHOAN RONGVieTMiu 56 B09 - CTCK


3.7 Chi phi xiy d"ng cooban du dang

Chi phi xay dl,mg co b~mda dang tai ngay 31 thanq 12 narn 2018 la chi phi xay dl,mghe th6ng giao djch va thanh toan ch(rng khoan phai sinh, nang cap he th6ng giao djchva thanh toan ch(rng khoan co sa, da dU'Q'Cv6n h6a trong narn 2019.

Bi~n d(>ng chi phi xay dl,l'ng co ban da dang trong narn nhu' sau:

Nam tai chinh k~t thuc ngay31.12.2019 31.12.2018

VND VND

86 du' d~u narnTang trong narnK~t chuyen vao tai san c6 dinh va hlnh(Thuyet minh 3.6(b))

3.218.325.0003.218.325.000

(3.218.325.000)

se dU'cu6i nam 3.218.325.000

3.8 CAm c6, th~ chap, ky quy, ky Cll'Q'cdili han

flay la cac khoan d~t CQCky quy thue van ph6ng cua tru sa chinh, chi nhanh NhaTrang, Ha N(>iva C~n ThO'. ;

T,ingay31.12.2019

VND31.12.2018

VND

Chi phi cai tao van ph6ngChi phi tra truce dai han khac

869.088.043809.796.545

1.108.190.299533.747.828

1.678.884.588 1.641.938.127

44

CONGTYCOPHANCH~NGKHOANRONG~eTMiu s6 B09- CTCK

3 THONGTIN BOSUNGBAo cAo TiNH HiNHTAl CHiNH(ti~p theo)

3.10 Til!n nQpQuy h6 trQ'thanh toan

Theo Quy~t dinh 45/Qf)-VSD ngay 22 thanq 5 nam 2014 ella Trung tam LU'uky Ch(rngkhoan Vil!!t Nam, Cong ty phai ky quy v&i s6 ti~n ban d~u la 120 trieu f)6ng tai Trungtam LU'uky Ch(rng khoan Vil!!t Nam va hang narn d6ng them s6 tien la 0,01% ella tOnggia tri eh(rng khoan da giao dich va mol gi&i trong narn truoc nhU'ngkhong qua 2,5 tyf)6ng/nam. M(re d6ng g6p t6i da vao Quy he tro thanh toan la 20 ty f)6ng.

T,ingay31.12.2019 31.12.2018

VND VND

Ti~n ncp ban d~uTi~n n¢p bOsungTi~n lai

120.000.00013.464.509.2866.415.490.714

120.000.00013.308.567.7045.465.087.962

20.000.000.000 18.893.655.666 ,

3.11 Tal san dai han khac

Tal san dai han khac la tien n¢p Quy bu tni giao dich eh(rng khoan phai sinh. Theo Quyche Ouan Iy va sCr dl,mgQuy bu trCrgiao dieh eh(rng khoan phai sinh ban hanh kemtheo Quy~t dinh s6 97/Qf)-VSD ngay 23 thang 3 nam 2017 ella Trung tam LU'u kyCh(rng khoan Vil!!t Nam, m(re d6ng g6p t6i thi~u ban d~u la 10 ty f)6ng d6i v&i thanhvien bu trCrtn,l'eti~p.

\

I';

.~

45

CONG TY co PHAN CHlrNG KHOAN RONG VU~T

3 THONG TIN BO SUNG BAo cAo TiNH HiNH TAl CHiNH (ti.ip theo)

3.12 cac khoan vay va trai phi.iu phat hanh

Bi~n dong cac khoan vay va trai phieu phat hanh trong nam nhu' sau:

Lai swit 56 duo(tau nam 56 yay trong nam 56 tra trong narn%/nam VND VND VND

Yay ngan hang 216.300.000.000 2.140.847.000.000 (2.191.322.000.000)Trong cI6:

Vay ngan hang trang niroc (i) 6,6-10,5 100.000.000.000 1.466.000.000.000 (1.516.000.000.000)Vay ngan hang nuoc ngoai (ii) 5,2 - 5,7 116.300.000.000 674.847.000.000 (675.322.000.000)

Trai phieu phat hanh ng~n han (iii) 581.674.000.000 1.122.940.000.000 (824.674.000.000)Trong cI6:

Phat hanh cho ca nMn 8,5 - 9,5 378.674.000.000 623.440.000.000 (629.674.000.000)Phat hanh cho t6 cnoc 8,5 - 9,5 203.000.000.000 499.500.000.000 (195.000.000.000)

Tang 797.974.000.000 3.263.787.000.000 (3.015.996.000.000)

Miu s6 B09 - CTCK

Ui nh~pg6c Oanhgia I~iVND VND

56 dU' cu6i namVND

75.000.000 165.900.000.000

75.000.00050.000.000.000115.900.000.000

879.940.000.000

372.440.000.000507.500.000.000

75.000.000 1.045.840.000.000

(i) se du cu6i nam bao gOmcac khoan yay tlr mot ngan hang trong nuoc voi han rnu'c tin dl,mg la 100.000.000.000 DOngco hieu h,l'cd~n ngay 14 thanq 6 narn 2020. Cac khoan yay co ky han hai thanq. Gia tri tai san dam bao tai ngay 31 thang 12 narn 2019 la1.636.903.610.550 DOng(tai ngay 31 thanq 12 narn 2018: 1.588.904.713.793 DOng) bao gOms6 dU'cho yay va dl,J'thu lai cho yay.

(ii) s6 dU'cu6i nam bao gOmcac khoan yay tlr mot ngan hang nU'oc ngoai voi hc;lnmLYctin dl,mg la 5.000.000 Do la My, khong co taisan dam bao. Ky hc;lnyay t6i da khong qua 60 ngay k~ tlr ngay giai ngan.

(iii) Day la trai phi~u ghi danh khong chuy~n dOi, khong co tai san dam bao do Gong ty phat hanh rieng Ie cho nha dau tU' la ca nhan vato chLYc.Gac trai phi~u co m~nh gia 1.000.000 DOngVi~t Nam va ky hc;lnmot nam k~ tlr ngay phat hanh.

Tc;lingay 31 thang 12 nam 2019 va tc;lingay 31 thang 12 nam 2018, Gong ty khong co khoan yay ho~c trai phi~u phat hanh nao d~n hc;lnnhU'ngchU'athanh toano

Tc;lingay 31 thang 12 nam 2019 va tc;lingay 31 thang 12 nam 2018, Gong ty khong co nguy cO'khong thanh toan dU'Q'ccac khoan nay.

46

CONG TV co PHANCHlrNG KHOANRONGVieT

3 THONGTIN BOSUNGBAo cAe TiNH HiNHTAl cHiNH (ti~p theo)

3.13 Phai tra ho~t dQnggiao dlch ch(rng khoan

Mau 56 B09 - CTCK

Day la cac khoan phi phai tra cho cac 56 giao dich chLrngkhoan va Trung tam LU'ukyChLrngkhoan Vi$t Nam.

3.14 Phai tra ngU'Otiban ngin han

31.12.2019 31.12.2018VND VND

Phai tra mua chLrngkhoan giao djch tren UPCoMPhai tra mua chLrngkhcan niem yetPhai tra mua hang h6a va dich vu

149.988.000.0003.814.872.0001.792.735.707

155.595.607.707

167.554.100

167.554.100

Tai ngay 31 thanq 12 narn 2019 va tai ngay 31 thang 12 narn 2018, Cong ty khong c6khoan phai tra ngU'aiban la cac ben lien quan.

Tal ngay 31 thang 12 narn 2019 va tc;iingay 31 thanq 12 narn 2018, Cong ty khong c6khoan phai tra nao den han nhU'ngchua thanh toano

Tai ngay 31 thang 12 narn 2019 va tai ngay 31 thang 12 narn 2018, Cong ty khong c6nguy co khong thanh toan dU'Q'ccac khoan phai tra nay.

3.15 Thu~ va cac khoan phai nQp/(phai thu) Nha nooc

31.12.2019 31.12.2018VND VND

PhainQPThue thu nh~p ca nhan giao djch chLrngkhoan

n(>ph(>khach hangThue thu nh~p ca nhanThue gia trj gia tangThue nha th~uThue thu nh~p doanh nghi$p

2.457.733.9231.809.299.716

78.919.18948.343.09931.468.933

4.425.764.860

Phai thu (Thuy~t minh 3.5)Thue thu nh~p doanh nghi$p n(>pthl)aThue thu nh~p ca nhan n(>ph(> 4.787.676

4.787.676

4.420.977.184

47

3.718.970.7881.311.238.541148.583.927268.950.332

5.447.743.588

1.769.811.23413.662.228

1.783.473.462

3.664.270.126

CONGTV co PHANCHUNG KHOANRONGVieT

3 THONGTIN BO SUNGBAo cAo TiNH HiNHTAl CHiNH (titip theo)

3.15 Thuti va cac khoan phai nQp/(phai thu) Nha nuoc (titip theo)

T\lingay1.1.2019

VND

Thull TNDN - hi~n hanhThull thu nhap ca nhan giao dich ch(rng khoannop hOkhach hang

Thull thu nhap ca nhanTrong d6:

Phai traPhai thu

Thull gia trl gia tangThull nha thauPhi, I~ phi va cac khoan phai nop khac

Tang cQng

(1.769.811.234)

3.718.970.7881.297.576.313

1.311.238.541(13.662.228)148.583.927268.950.332

3.664.270.126

3.16 Chi phi phai tra ngin hanT,ingay

56 phal nQptrong nam

VND

7.831.959.010

29.354.144.7188.997.276.287

465.842.3281.378.576.200

6.000.000

48.033.798.543

31.12.2019 31.12.2018VND VND

Lai trai phieu va lai vayLU'O'ngba sungChi phi moi gi&i, luu ky ch(rng khoanCac khoan khac

6.974.118.489

585.935.998441.100.000

8.001.154.487

48

5.002.450.4767.900.000.000622.626.876729.733.344

14.254.810.696

56 di nQptrong narn

VND

(6.030.678.843)

(30.615.381.583)(8.490.340.560)

(535.507.066)(1.599.183.433)

(6.000.000)

(47.277.091.485)

Miu 56 B09 - CTCK

T\lingay31.12.2019

VND

31.468.933

2.457.733.9231.804.512.040

1.809.299.716(4.787.676)78.919.18948.343.099

4.420.977.184

CONG TV co PHAN CHlrNG KHOAN RONGVieTMau s6 B09 - CTCK


3.17 cae khoan phal tra, phai nQp ngtin han khae

T,ingay31.12.2019 31.12.2018

VND VND

ce tuc phal tra (*)Dim hen nhU'flg cnu« thanh toen do e6 dong

cture d€Jnnh~nCmre d€Jnh~n thanh toet: (dQ't1nem 2019)

Cac khoan phai tra, phai nop khacCture d€Jnben thanh toen

141.556.80033.493.598.500

141.556.8003.463.626.70030.029.971.800

130.182.383130. 182.383

578.706.981578.706.981

720.263.78133.623.780.883

Chi ti~t bi~n d¢ng cll tLrCphai tra trong nam nhu' sau:(*)

Nam tai ehinh k~t thuc ngay31.12.2019 31.12.2018

VND VND

s6 du dfiu namcs tLrCbang ti~n cong b6 trong narn(Thuy~t minh 7.1)

Trang d6:Tem (fng e6 t(PCnem 2018Quy€Jt toen e6 toe nem 2018Tern (fng e6 t(PCnem 2019

cs tuc da tra

908.095.800141.556.800

100.099.906.000

50.049.953.00020.019.981.20030.029.971.800(66.747.864.300)

33.493.598.500

(i)(ii)(iii)

(766.539.000)

141.556.800s6 du cu6i nam

(i) Theo Nghj quyet £l~i h¢i £long ce dong thU'ang ni€mngay 28 thang 3 nam 2018,mLrctra cll tLrCdl,J'ki~n cho nam 2018 la 10% tr€mv6n di~u I~ 1.040.000.000.000dong. Theo do, ngay 2 thang 1 nam 2019, H¢i dong Quan trj da thong qua quy~tdjnh t~m Lrngcll tLrCdqt 1 nam 2018 (1mLrc5% m~nh gia (1 cll phi~u nh~n clltLrC500 dong) cho cac cll dong co ten trong danh sach ch6t ngay 17 thang 1nam 2019. Ngay thl,J'chi~n chi tra cll tLrCla ngay 30 thang 1 nam 2019.

(ii) £l~i h¢i £long ell dong thU'ang nien ngay 18 thang 4 nam 2019 da thong quamLrctra cll tLrCcho nam 2018 la 7% tren v6n di~u I~ 1.000.999.060.000 dong vadU'c;>'Cchi tra bang ti~n. Theo do, ngay 25 thang 4 nam 2019, H¢i dong Quan trjda thong qua quy~t djnh thanh toan cll tLrCdqt 2 nam 2018 (1mLrc2% m~nh gia(1 ell phi~u nh~n cll tLrC200 dong) cho cac cll dong co ten trong danh sach ch6tngay 17 thang 5 nam 2019. Ngay thl,J'chi~n chi tra cll tLrCla ngay 27 thang 5nam 2019.

49

CONG TY co PHAN CHUNG KHOAN RONGVieTMau 56 B09 - CTCK

3 THONG TIN BO SUNG BAa cAo TiNH HiNH TAl CHiNH (tit~p theo)

3.17 Cae khoan phai tra, phai nQp ngin han khac (ti~p theo)

(iii) Thee Nghi quyllt f)~i hOif)6ng cs dong thU'ang nien ngay 18 thang 4 nam 2019,rrurc tra c6 tLrCdl,J'killn cho nam 2019 la 8% trim v6n dieu I~ 1.000.999.060.000d6ng. Thee do, ngay 9 thanq 12 narn 2019, HOi d6ng Ouan tri da thong quaquyllt dinh tarn Lrn~ c6 tLrCdot t narn 2019 a rnuc 3% menh gia (1 c6 phieunhan c6 tLrC300 dong) che cac c6 dong co ten treng danh sach chot ngay 24thanq 12 narn 2019. Ngay thuc hi~n chi tra c6 tuc la ngay 6 thanq 1 narn 2020.

Tai ngay 31 thang 12 narn 2019 va tai ngay 31 thanq 12 nam 2018, Cong ty khong conguy co khong thanh toan dU'Q'ccac khoan phai tra nay.

3.18 Thu~ TNON hoan IClliphai tra

31.12.2019 31.12.2018VNO VNO

Thull TNDN hoan I~i phai traThull TNDN hean I~i phai tra trong vong12 thang 81.408.874 55.501.823

Nam tili ehinh k~t thue ngay

Billn dong cLlathull TNDN hean I~i phai tra nhU'sau:

31.12.2019 31.12.2018VNO VNO

86 dU'dau namGhi nh~n vae bae cae kllt qua he~t dong

55.501.82325.907.051

86 dU'cu6i nam 81.408.874

3.067.561.143(3.012.059.320)

55.501.823

Chi tillt thull TNDN hoan I~i phai tra nhU'sau:

31.12.2019 31.12.2018VNO VNO

Chenh I~ch t~m thai chiu thullChenh I~ch tang de danh gia I~i tai san taichinh FVTPL 407.044.370 277.509.113

Tinh a thull su~t 20%:Thull TNDN hean I~i phai tra treng vong12 thang 81.408.874 55.501.823

50



3.19 V6n gop cua chu sa hCru

(a) se 1U'Q'nge6 phi~u

T,i ngay31.12.2019 31.12.2018

VND VND

86 1U'Q'nge6 phieu dang ky 100.099.906

86 1U'Q'nge6 phi~u da phat hanh86 1U'Q'nge6 phieu da mua Ic;li

100.099.906

100.099.906

100.099.906

100.099.906

100.099.906

Tei ngay 31 thang 12 nam 2019 va tai ngay 31 thanq 12 nam 2018, toan bQ e6 phieuella Cong ty la e6 phieu ph6 thong. Moi e6 phieu ph6 thong e6 menh gia la 10.000£)6ng. Moi e6 phieu ph6 thong tU'O'ngLi'ng vai mot phieu bi~u quy~t tai cac cuec hop e6dong ella Cong ty. Cac e6 dong dU'Q'enhan e6 tuc rna Cong ty eong b6 vao tLl'ng thaidi~m. T~t ca e6 phi~u ph6 thong d~u e6 thu 11,1'U'Utien nhu nhau d6i vai tai san con Ic;liella Cong ty.

(b) Tinh hinh bi~n dQng cua v6n c6 phan

Tc;lingay 1 thang 1 nam 2018C6 phi~u phat hanh trong nam

Tc;lingay 31 thang 12 nam 2018C6 phi~u phat hanh trong nam

Tc;lingay 31 thang 12 nam 2019

(e) Chi ti~t eae e6 dong Ic7nt,i ngay bao eao

j

C

se e6 phi~uthlJ'cYng

91.000.0009.099.906

100.099.906

100.099.906

56 cO phi~u Giiitr; vOn di6u I, Ty I, sa hiPuthll'cm9 VND VND

Tr~n L$ NguyenNguyen Mien Tu~mCong ty TNHH MTV £)~utU'Chau APhc;lmMy LinhCae ell dong khae

18.035.00017.810.95315.043.61711.921.27637.289.060

180.350.000.000178.109.530.000150.436.170.000119.212.760.000372.890.600.000

100.099.906 1.000.999.060.000

51

18,02%17,79%15,03%11,91%37,25%

100,00%

CONGTY co PHAN CHlrNG KHOAN RONGVieT

3 THONGTIN BO SUNGBAo cAo TiNH HiNHTAl CHiNH (ti~p theo)

3.20 LQ'inhu~n chua phin ph6iTC;lingay

MAu56 B09- CTCK

31.12.2019 31.12.2018VND VND

Lqi nhuan df! thuc hien chua phan phoiL6 chua thuc hien

78.465.916.697(73.974.125.862)

4.491.790.835

Chi ti~t bi~n dong cua Iqi nhuan chua phan phoi trong narn nhu sau:

148.478.416.393(75.067.460.717)

73.410.955.676

se dU' tCjlingay Thu nh~p/(18) C6 t(Fc da cong Trich I~p ss dU' tCjlingay31.12.2018 trong narn b6 trong nam cac quy 31.12.2019

VND VND VND VND VND

LO'inhuan of! thuc hien chua phan ph6i 148.478.416.393 33.551.933.100 (100.099.906.000) (3.464.526.796) 78.465.916.697L6 chua thuc hien (75.067.460.717) 1.093.334.855 (73.974.125.862)

LO'inhuan chua phan ph6i 73.410.955.676 34.645.267.955 (100.099.906.000) (3.464.526.796) 4.491.790.835

4 THONGTIN BO SUNG cAc CHITIEU NGoAI BAo cAo TiNH HiNHTAl CHiNH

4.1 C6 phi~u dang lU'u hanhT,ingay

C6 phi~u ph6 thongse lU'qng lU'u hanh dU'&i 1 narn (co phieu)So lU'qng luu hanh tlf 1 narn tro len (co phieu)

31.12.2019 31.12.2018

9.099.90691.000.000100.099.906

100.099.906

52

100.099.906

CONG TY co PHAN CHlrNG KHOAN RONG VieTMiu s6 S09 - CTCK

5 THONG TIN eo SUNG sAo cAo KET QuA HO~T £lONG

5.1 Thu nh~p tll tai san tai chinh FVTPL

(a) (Lo)llai rimg tiPvi~c ban eae tai san tai chinh FVTPL

Nam tai chinh kit thuc ngay31.12.2019 31.12.2018

VND VND

Lai ban cac tai san tai chfnh FVTPLLa ban cac tai san tai chinh FVTPL

11.246.570.851(22.896.375.876)

(11.649.805.025)

92.462.610.942(17.073.202.701)

75.389.408.241

Chi tiet (la)lIai rong tLl'viec ban cac tai san tai chinh FVTPL theo tLl'ngloai nhu sau:

S6 IU'O'ngbanL6/(lai) ban Lai/(16) ban

Tlmg gia tr! ban Gia v6n (*) nam nay nam trU'6'c~6phiiu VND VND VND VND

COphieu niern yet 17.919.671 327.227.253.400 335.330.208.709 (8.102.955.309) 78.180.859.529COphieu chua niern yet 1.737.718 22.717.462.000 26.264.311.716 (3.546.849.716) (2.791.451.288)

19.657.389 349.944.715.400 361.594.520.425 (11.649.805.025) 75.389.408.241

(*) Gia v6n duoc xac dlnh theo phU'ong phap binh quan gia quyen tinh den cuoi ngay giao djch.

53

CONG TV co PHAN CHlrNG KHOAN RONG VieTMiu s6 B09 - CTCK

5 THONG TIN BO SUNG BAo cAo KET QuA HO~T DQNG

5.1 Thu nh~p tw tai san tai chinh FVTPL (ti6p theo)

(b) Chenh I~ch dfmh gia liii cac tiJisan tiJi chinh FVTPL

Nam tai chinh k6t thuc ngay31.12.2019 31.12.2018

VND VND

Tang/(giam) chenh I~ch tang v~ danh gia lai cac TSTC FVTPLGiam/(tang) chenh I~ch giam danh gia Ii;licac TSTC FVTPL

129.535.257 (15.060.296.602)963.799.598 (64.637.543.430)

1.093.334.855 (79.697.840.032)

Chi ti~t chenh I~ch danh gia lal cac tai san tal chinh FVTPL theo tlrng loai nhu sau:

Chimh I~ch danh Chimh lech danh Ghi nh~n vao kitGia tr] th] trU'angl gia I,i lOy k6 t,i gia I,i ioy k6 t,i qua hoat dQng

Gia g6c gia tr] hQ'p Iy ngay 31.12.2019 ngay 31.12.2018 trong namVND VND VND VND VND

cs phieu niern y~t 188.928.700.178 148.233.281.730 (40.695.418.448) (54.276.978.499) 13.581.560.051ce phieu chua niern y~t 225.113.341.494 191.834.634.080 (33.278.707.414) (20.790.482.218) (12.488.225.196)

414.042.041.672 340.067.915.810 (73.974.125.862) (75.067.460.717) 1.093.334.855

54

_ _" _ 1_ 1&

CONGTY co PHANCHlfNG KHOANRONGVieTMiu 56 S09 - CTCK

5 THONGTIN ao SUNGsAo cAo K~T QuA HO~TDQNG(ti~p theo)

5.2 Chi phi d., phong tai san tai chinh, XLI' Iy tan thAt cac khoan phai thu kh6 doi va 16suy giam tai san tai chinh va chi phi di yay cua cac khoan cho yay

Namtal chinh k~t thuc ngay31.12.2019 31.12.2018

VND VND

Chi phi di vay tai tro giao dlch ky quy va (mgtnroc ti~n ban ch(rng khoan 96.861.609.094 88.263.226.216

Chi phil(hoan nhap) dl,J' phong suy giam cho vayky quy 16.798.758.580 (498.580.670)

113.660.367.674 87.764.645.546

5.3 Chi phi hoat dQngngoai cac chi phi liim quan d~n tai san tai chinh

Namtai chinh k~t thuc ngay

Chi phi hoat dQngt., doanhChi phi IU'O'ngChi phi thue van phongChi phi khac

Chi phi nghi~p V\l moi giai ch(PngkhoanChi phi IU'O'ngChi phi giao dich ch(rng khoanChi phi m6i gi&i ch(rng khoan cua c(>ng

tac vienChi phi thue van phonqChi phi kh~u haoChi phi khac

Chi phi nghi~p v\I bao lanh, d~i Iy phat hanhch(Pngkhoan

Chi phi nghi~p v\I tU'vAn d~u tU'ch(PngkhoanChi phi nghi~p v\I lU'uky ch(PngkhoanChi phi nghi~p v\I tU'vAn tai chinh

Chi phi IU'O'ngChi phi thue van phongChi phi khac

Chi phi cac djch v\I khacChi phi IU'O'ngChi phi thue van phongChi phi sera chCra, bao trlChi phi khac

55

31.12.2019 31.12.2018VND VND

1.940.079.3871.357.029.714276.582.240306.467.433

70.612.687.41733.683.360.61615.831.485.847

5.306.532.5156.847.348.1881.354.825.6687.589.134.583

2.829.292.0957.638.968.44810.003.111.7238.483.642.310530.912.724988.556.689

10.167.978.9897.630.404.6081.261.792.616

89.463.7401.186.318.025

..;-

1.920.032.3841.473.070.243266.896.080180.066.061

83.336.331.85839.139.916.53818.220.124.451

7.469.390.7896.561.013.2332.048.658.2649.897.228.583

2.200.0001.720.375.5208.518.171.5327.809.400.7116.217.904.234524.580.925

1.066.915.5529.834.267.9747.658.544.0221.155.653.836

79.701.599940.368.517

103.192.118.059 113.140.779.979

CONGTYCOPHANCH~NGKHOANRONG~eT

5 THONG TIN ao SUNGBAo cAo K~T QuA HO~T £lQNG(ti~p theo)

5.4 Chi phi quan Iy cong ty chlPng khoan

Mau s6 B09- CTCK


VND VND

Chi phf nhan vienChi phf thue van phongChi phf dich vu mua ngoaiKhau hao tal san c6 dinhChi phf quang cao, tisp khach, SI,J' ki~nChi phf sCrachCra, bao trlChi phi thu lao H¢i 80ng Ouan triChi phf cong cu, dl,lng cuChi phf van phOng phamThus, phi, I~ phfChi phf quan Iy khac

36.962.526.1874.231.472.7565.042.528.3954.860.276.8161.640.740.0691.594.976.8321.126.700.000701.737.02298.602.2996.000.000

4.967.485.041

61.233.045.417

5.5 Chi phi thu~ TNDN

37.796.874.5174.097.399.6584.860.007.9294.507.720.6182.910.572.7421.218.817.6301.717.803.0001.687.264.887101.067.54421.280.000

5.505.072.870

64.423.881.395

se thus tren Iqi nhuan tnroc thus cua Cong ty khac vcYi56 thus khi dU'Q'ctfnh theo thussuat phO thong ap dunq 20% nhu sau:


VND VND

Loi nhuan ks toan truce thus 42.503.134.016 85.132.035.689

Thus tfnh (1 thus suat 20%:8i~u chlnh:Thu nhap khong chju thusChi phf khong duoc khau trLrse thus ncp them sau quyet toan

8.500.626.803 17.026.407.138

(1.204.026.664) (1.194.564.277)512.454.797 619.210.41248.811.125

Chi phf thus TNDN (*) 7.857.866.061 16.451.053.273

Ghi nh~n vao kst qua ho~t d¢ng:Chi phf thus TNDN - hi~n hanh(Chi phf)/hoan nh~p thus TNDN - hoan I~i

7.831.959.010 19.463.112.59325.907.051 (3.012.059.320)

7.857.866.061 16.451.053.273

(*) Chi phf thus TNDN cho nam tai chfnh dU'Q'cU'cYctfnh dl,J'avao thu nh~p chiu thus vaco th~ co nhCrng di~u chinh tuy thu¢c vao SI,J' ki~m tra clla cO'quan thus.

CO' quan thus da thl,J'chi~n quyst toan thus TNDN dsn hst ngay 31 thang 12 nam2017.

56

CONGTY co PHANCHlrNG KHOANRONGVieTMiu 56 S09 - CTCK

5 THONGTIN so SUNGsAo cAo K~TQuAHO~TDONG(ti~p theo)

5.6 Lii trim c6 phi~u

(a) Lii co ban tren c6 phi~u

Theo quy dinh, lai co ban tren cO phieu dU'gc tinh bang hieu cua Igi nhuan thuan phanbO cho cac cO dong va s6 trich quy khen thU'cmg, phuc loi, chia cho s6 lU'gng blnh quangia quyen cua s6 cO phieu phO thong dang luu hanh trong narn, khong bao gbm cac cOphieu phO thong dU'gc Cong ty mua I~i va giCr lam cO phieu quy.

Cac khoan thu nhap toan dien khac khong duoc tinh vao Igi nhuan dung d~ tinh lai trencO phieu do chua co hU'cYngdan chi ti~t.

Nim tai chinh k~t thuc ngay31.12.2019 31.12.2018

Lgi nhuan thuan phan bO cho cac cO dong (VNO) 34.645.267.955Giarn s6 trich quy khen thU'cYng,phuc Igi

68.680.982.416

Blnh quan gia quy~n s6 cO phi~u phO thong danglU'u hanh (cO phi~u)

Lai cO'ban tren cO phi~u (VNO/cO phi~u)

34.645.267.955

100.099.906

346

68.680.982.416

100.099.949

686

(b) Thu nh~p pha loing tren c6 phi~u

Thu !1hi;lp.ph~ loang tren cO phi~u con gQi la lai suy Qiam ~ren cO phi~u. Cong ty khongco co phieu tiem nang co tac dong suy giam lai tren co phieu.

6 THONGTIN sO SUNGsAo cAo LU'UCHUYI:NTIENTe

6.1. Cac giao djch trc;mgy~u khong bing ti~n anh hlJ'ang d~n bao cao IlJ'Uchuy~n ti~nt~

Nim tai chinh k~t thuc ngay31.12.2019 31.12.2018

CO tLrCda cong b6 nhU'ng chU'a chi traCO tLrCbang cO phi~uTang tai san c6 dinh nhU'ng chU'a thanh toan

30.029.971.80090.999.060.000

1.574.925.000

6.2 56 ti~n di yay thl!C thu trong nam

s6 ti~n di vay thl,J'cthu trong nam la ti~n vay theo kh~ U'cYcthong thU'ang va ti~n thu tl)phat hanh trai phi~u (Thuy~t minh 3.12).

6.3 s6 ti~n da thl!C tra g6c yay trong nam

s6 ti~n da thl,J'ctra g6c vay trong nam la ti~n vay theo kh~ U'cYcthong thU'ang va ti~n tracho trai chu (Thuy~t minh 3.12).

57

CONG TY co PHAN CHlrNG KHOAN RONGVieTMau 56 B09 - CTCK

7 THONG TIN BO SUNG BAo cAo TiNH HiNH BI~N DQNG VON CHU sa HCrU

7.1 Tinh hinh phin ph6i thu nh~p cho cOdong

Nam tai chinh kitt thuc ngay31.12.2019 31.12.2018

VND VND

LQ'i nhuan da thuc hien chua phan phOinarn truoc

L6 chua thuc hien tinh d~n ngay bao caoLQ'i nhuan sau thu~ da thuc hien trong narnSO trich I~p cac quy trong narn:

Quy dl,l' trCrbO sung v6n di~u 1$Quy dl,l' phong tai chinh va rui ro nghi$p VI,J

CO'sa lQ'inhuan phan ph6i cho cOdong

148.478.416.393(73.974.125.862)33.551.933.100

(1.732.263.398)(1.732.263.398)

104.591.696.835

97.966.752.187(75.067.460.717)148.378.822.448

(3.434.049.121)(3.434.049.121)

164.410.015.676

LQ'i nhuan phan ph6i cho cOdong trong narn(Thuyet minh 7.2) 100.099.906.000 90.999.060.000

Thu~ phai nop tinh tren thu nhap phan ph6i chonha d~u tu sa hCrucO phieu (*) (4.045.691.830)

T6ng thu nhap phan ph6i cho cOdong 96.054.214.170 90.999.060.000

(*) CO tuc narn 2017 dU'Q'ccong b6 trong nam 2018 va chi tra bang cO phi~u (Thuy~tminh 7.2). £>6ivoi thu nhap tu cO tLrCbang cO phi~u, ca nhan chU'a phai nop thu~thu nh~p ca nhan khi nh~n cO phi~u. Khi chuy~n nhU'Q'ngs6 cO phi~u nay, ca nhanphai nop thu~ thu nh~p ca nhan d6i v&i thu nh~p tu d~u tU' v6n va thu nh~p tuchuy~n nhU'Q'ngchLrng khoan theo phap lu~t v~ thu~ thu nh~p ca nhan.

58


7 THONG TIN BO SUNG BAo cAo TiNH HiNH BI!:N eQNG VON CHU so HO'U(th~ptheo)

7.2 Tinh hinh bi~n dQng v6n chu 500 hCPu

Quy d., tri:P LQ'inhu~~Th~ng dll' . bo ~ung Quy d., phong sau thue

V6n co phAn v6n co phAn von dieu I~ tai chinh chua phan ph6i TOng cQngVND VND VND VND VND VND

Tii'i ngay 1 thang 1 narn 2019 1.000.999.060.000 9.240.118.792 13.624.381.369 13.624.381.369 73.410.955.676 1.110.898.897.206LQ'inhuan trong narn 34.645.267.955 34.645.267.955Chia eo tuc bang ti.§n(T!1uyetminh 3.17) (100.099.906.000) (100.099.906.000)Trieh I~pcac quy (Thuyet minh2.22(b» 1.732.263.398 1.732.263.398 (3.464.526.796)

Tii'i ngay 31 thang 12 nam 2019 1.000.999.060.000 9.240.118.792 15.356.644.767 15.356.644.767 4.491.790.835 1.045.444.259.161

Tii'i ngay 1 thang 1 nam 2018 910.000.000.000 9.240.118.792 10.190.332.248 10.190.332.248 102.597.131.502 1.042.217.914.790LQ'inhuan trong nam 68.680.982.416 68.680.982.416Chia eo tuc bang eo phieu (*) 90.999.060.000 (90.999.060.000)Trieh I~pcac quy (Thuyet minh2.22(b» 3.434.049.121 3.434.049.121 (6.868.098.242)

Tii'i ngay 31 thimg 12 nam 2018 1.000.999.060.000 9.240.118.792 13.624.381.369 13.624.381.369 73.410.955.676 1.110.898.897.206

(*) Nghi quy~t cua Dai hQidOngC6 dong thU'ang nien cho narn 2017 t6 chtrc ngay 28 thang 3 narn 2018 da thong qua phuonq an phathanh them cll phieu d€!chi tra c6 tuc cho c6 dong hien hCrutheo ty I~ 10:1. Theo d6, Cong ty da phat hanh them 9.099.906 cll phieuvao ngay 25 thang 6 nam 2018. s6 1U'Q'ngc6 phi~u phat hanh them dU'Q'clam trcm xu6ng d~n hang dO'nvi, c6 phi~u Ie th~p phandU'Q'Chuy bo.

59

CONG TY co PHAN CHl1NG KHOAN RONGVieT

8 THUYET MINHVE cAc BEN LIEN QUAN

Ben lien quan

Ong Tr~n L~ NguyenCong ty TNHH MTV f)~u tu Chau ABa Pharn My LinhOng Nguyen Mien Tu~nCong ty CO ph~n Tap dean Kido

Cong ty CO ph~n Thuc pharn f)ong tanh KIDO

Cong ty CP D~u Thuc V~t TU'cyngAn

TOng Cong ty Cong nqhiep D~u Thuc V~tVi~t Nam

Cong ty CO phan Tap doan DABACO Vi~t Nam

Cong ty TNHH Hoang Tri~u

Cong ty CO phan Pymepharco

Hoi dOng Quan trj va Ban f)i~u hanh

(a) Giao djch vai cae ben lien quan

Miu 56 B09 - CTCK

M6i quan h~

CO dong IanCOdong IanCO dong IanCO dong IanBen co lien quan d~n nhan 51! quan Iychu chElt cua Cong tyBen co lien quan d~n nhan 51! quan Iychu chElt cua Cong tyBen co lien quan d~n nhan 51! quan Iychu chElt cua Cong tyBen co lien quan d~n nhan 51! quan Iychu chet cua Cong tyBen co lien quan d~n nhan 51! quan Iychu chElt cua Cong tyBen co lien quan d~n nhan 51! quan Iychu chElt cua Cong tyBen co lien quan d~n nhan 51! quan Iychu chot cua Cong ty

Nhan 51! quan Iy chu chElt\

Trong nam, cac giao djch trQng y~u vai cac ben lien quan bao gOm:

Doanh thu nghi~p Vl,l khacCO tuc nh~n dU'Q'ctl) ben lien quanU3i ban cO ph~n cua ben lien quanCO ph~n cua ben lien quan dU'Q'cmua trong namCO ph~n cua ben lien quan dU'Q'cban trong namDjch Vl,l cung c~p boi ben lien quanPhat hanh trai phi~u cho cac ben lien quanTra nO'gElc trai phi~u cho cac ben lien quanChi phi lai trai phi~u phai tra cho cac ben lien quanLU'O'ngva cac quy~n lQ'igOp khacTra cOtuc bang ti~n

60

INamtai chinh k~t thuc ngay31.12.2019 31.12.2018

VND VND

50.000.000 286.363.6361.300.126.0001.446.732.040

52.002.565.81053.451.398.00011.027.810.15911.371.362.501

270.000.000.00070.000.000.00020.189.452.0599.735.725.876

41.651.201.700

150.000.000.00022.559.284.63311.870.963.054

------------------------------------------------------------------------------

CONGTY co PHANCHlrNG KHOANRONGVieTMAusOB09- CTCK

8 THUY~T MINHVt: cAc BEN LIENQUAN (ti~p theo)

(b) SOdU'cuOi nam vai cac blm lien quan

31.12.2019 31.12.2018VND VND

Vay tli trai chu la ben lien quanG6 tuc phai traLai trai phieu phai tra cho cac ben lien quanPhai tra dich Vl,lcung cap b&i ben lien quan

300.000.000.000 100.000.000.0003.008.723.400554.383.561 143.150.685146.795.115

9 BAo cAo BQ PH~N

(a) Bao cao bQ ph~n theo khu VI!C dja Iy

Ban T6ng Giarn dOc cua Gong ty nhan dinh r~ng, viec ra cac quyet dinh quan Iy cuaGong ty chu y~u dua tren cac loai dich vu rna Gong ty cung cap. Do v~y bao cao bophan chinh y~u cua Gong ty la theo linh vue kinh doanh.

Heat dong cua Gong ty duoc thuc hien trong lanh th6 Viet Nam. Vi v~y, rui ro va ty suatsinh l6'i cua Gong ty khong chiu tac dong tronq y~u b&i nhCl'ngkhac biet v~ san ph~m (hay khu vue dia IY.Theo do, Ban T6ng Giam dOcnh~n dinh la Gong ty chi co mot bOph~n chia theo khu Vl,l'Cdia IY.

(b) Bao cao bQ ph~n theo linh VI!C kinh doanh

BOph~n Moi gi&i va dich VI,It~o ra doanh thu va phat sinh chi phi lien quan d~n ho~tdong moi gi&i ch(J'ngkhoan.

BOph~n TI,I'doanh t~o ra thu nh~p va phat sinh chi phi lien quan d~n danh ml,lCtai santai chinh FVTPL.

BOph~n Kinh doanh vOnt~o ra thu nh~p va phat sinh chi phi lien quan d~n ho~t dongcho vay giao dich ky quy va (J'ngtrU'&cti~n ban ch(J'ngkhoan, dich Vl,ld~i Iy phat hanhch(J'ngkhoan, dich Vl,llU'uky ch(J'ngkhoan va cac dich Vl,lch(J'ngkhoan khac.

Bo ph~n TU'v~n t~o ra doanh thu va phat sinh chi phi lien quan d~n ho~t dong tU'v~ntai chinh doanh nghi~p, bao lanh phat hanh, tU'v~n sap nh~p va mua I~i va cac ho~tdong tU'v~n khac.

61

CONGTY co PHAN CHlrNG KHOAN RONGVieT

9 BAo cAo BQ PH~N (ti~p theo)

(b) Bao cao be:>ph"n theo linh vl/'c kinh doanh (ti~p theo)

MAu 56 B09 - CTCK

Doanh thu, thu nhap va chi phi theo linh Vl,I'C kinh doanh chinh cua Cong ty nhu sau:

Dich v...chung khoanva kinh doanh vOn

VND

Nam tal chinh k~t thuc ngay 31 thing 12 nam 2019

Moi gi6>iVND

T....doanhVND

Doanh thu va thu nhap (*)Chi phiTrang d6:Chi phi true titJpbang ti~nT6ng gia tri cac khoan chi phi IankhOngbang ti~n nqoe! tnr chi phikhau hao va chi phi pMn b6

Chi phi khau hao tai san c6 djnhChi phi dU'Q'cpMn b6 tif chi phi tratruce ng~n hemva dai hen

K~t qua bo phan

Thu nhap tal chinh thuanChi phi quan Iy doanh nghi~pThu nhap khac

K~t qua hoat dong

77.238.499.618 17.263.724.173

(60.493.312.148) (24.515.753.027)

963. 799.598(1.354.825.668)

(11.593.841.696) (320.702.236)

3.796.520.106 (6.608.931.492)

TlI'vanVND

T6ng cQngVND

231.701.742.276 2.507.836.365 331.897.361.845

(112.898.057.084) (9.142.317.278) (207.049.439.537)

(16.798.758.580) (15.834.958.982)(1.354.825.668)

(860.794.445) (14.545.837.824)

(7.495.275.358) 89.926.740.421

(1.770.499.447)

100.234.427.165

13.767.098.281(61.233.045.417)

42.340.731

42.503.134.016

(*) Toan bOdoanh thu tao ra tLrviec cung cap dich VI,J ra ben nqoai, va toan bo thu nhap tao ra tLrgiao djch vai cac d6i tac ben ngoaL

62

CONGTV co PHANCHUNGKHOANRONGVieT

9 BAo cAo BO PH~N (ti~p theo)

(b) Bao cao bQph~n theo linh vl!c kinh doanh (ti~p theo)

Doanh thu va thu nhap (*)Chi phiTrong do:Chi phi tT1,l'Cti~p b~ng titJnT6ng gia trl esc khoim chi phi Iankh6ng b~ng titJnngo~i tnr chi phikhiJuhao va chi phi pMn b6

Chi phi khiJu hao tai san c6 djnhChi phi (f1J'(YC pMn b6 tt) chi phi tratruoc ng~n ben va dai hen

K~t qua bo phan

Thu nhap tai chinh thuanChi phi quan Iy doanh nghi$pThu nhap khac

K~t qua hoat dong

Nam tai chinh k~tth(lc ngay 31 thang 12 nam 2018

Miu s6 B09 - CTCK

Moi gi60iVND

112.811.165.175(85.056.707.378)

(72.275.738.089)

(2.048.658.264)

(10.732.311.025)

27.754.457.797

Tif doanhVND

82.876.555.054(83.630.778.515)

(18.705.980.004)

(64.637.543.430)

(287.255.081)

(754.223.461)

Djch vlJ ch(llng khoanva kinh doanh vbn

VND

219.548.363.302(106.117.085.052)

(105.100.189.099)

498.580.670

(1.515.476.623)

113.431.278.250

TU'vAnVND

4.070.681.819(7.811.600.711)

(7.029.397.597)

(782.203.114)

(3.740.918.892)

63

TOng cQngVND

419.306.765.350(282.616.171.656)

(203.111.304.789)

(64.138.962.760)(2.048.658.264)

(13.317.245.843)

136.690.593.694

12.795.756.898(64.423.881.395)

69.566.492

85.132.035.689

(*) Toan be;>doanh thu tao ra tCrviec cung cap dlch Vl,J ra ben ngoai, va toan be;>thu nhap tao ra tCrgiae dich v&i cac d6i tac ben nqoai.

CONG TV co PHAN CHUNG KHOAN RONG VieT

9 sAo cAo ao PH~N (til!p theo)

(b) Sao cao bQph~n theo Iinh vlfc kinh doanh (til!p theo)

Tai san va no phai tra theo linh VI!C kinh doanh chinh cua Cong ty nhu sau:

T~i ngay 31 thang 12 narn 2019

Miu 56 S09 - CTCK

Moi gi60iVND

Djch VI,! chLmg khoanTI,I'doanh va kinh doanh vim

VND VND

Tai san bo phanTai san kh6ng phan bO

39.264.656.569 490.907.338.340 1.750.598.610.300

TOng tai san 39.264.656.569 491.090.027.352 1.750.415.921.288

NO' phal tra bo phanNO' phai tra kh6ng phan bO

(2.047.730.967) (153.802.872.000) (1.052.814.118.489)

TOng nQ'phai tra

TOngchi phi phat sinh hinh thanhtai san e6 dinh trong narnCho tal san cua bo phanCho tai san kh6ng phan bO

64

TU'vinVND

TOngcQngVND

283.000.000 2.281.053.605.20918.491.902.488

283.000.000 2.299.545.507.697

(1.098.800.000) (1.209.763.521.456)(44.337.727.080)

(1.254.101.248.536)

10.578.600.575

10.578.600.575

CONG TY cO PHAN CHUNG KHOAN RONG visr

9 BAo cAo BO PH~N (ti~ptheo)

(b) Bao cao be;>ph,n theo Iinh vV'c kinh doanh (ti~ptheo)

T~i ngay 31 thang 12 nam 2018

Miu s6 B09 - CTCK

TU'vAnVND

Moigi6-iVND

Djch v'.l ch(mg khoanT....doanh va kinh doanh van

VND VND

40.539.423.116 222.525.737.319Tai san be>phanTai san kh6ng phan b6

TOng tai san

NO' phai tra be>phanNO' phai tra kh6ng phan b6

TOng nQ'phal tra

(4.265.132.764)

T6ng chi phi phat sinh hlnh thanhtai san co djnh trong narn 2018Cho tai san cua be>phanCho tai san kh6ng phan b6

3.218.325.000

1.648.035.890.269

(245.690.000) (804.020.850.339)

65

TOng cQngVND

225.500.000 1.911.326.550.70421.011.206.152

1.932.337.756.856

(1.497.070.000) (810.028.743.103)(11.410.116.547)

(821.438.859.650)

3.218.325.0005.707.381.100

8.925.706.100

CONG TV co PHAN CHlrNG KHOAN RONG Vn~TMau 56 809 - CTCK

10 QUAN LY RUI ROTAl CHiNH

Cac heat d¢ng cua Gong ty co th~ chiu mot sOrui ro tai chinh bao gbm rui ro thi trU'cYng,rui ro tin dl,JnQva rui ro thanh khoan. Nh]n chu~g cac chinh sach quan Iy _ruir!, cuaGong ty la nham giam thieu anh hU'ang bat lQ'itiem tang tLr cac rui ro nay den ket quahoat d¢ng cua Gong ty.

Ban T6ng Giam dOc cua Gong ty co trach nhiem d~t ra rnuc tieu va nhCrngquy tac coban v~ quan tri rui ro tai chinh cho Gong ty. Ban T6ng Giarn dOcxac I~p nhCrngchinhsach chi ti~t nhunhan dien rui ro va do lU'cYngrui ro, xay dl,l'ngchien 1U'Q'cd~u tu va giaihan d~u tu. Ghfnh sach quan tri rui ro tai chfnh duoc xem xet va di~u chinh thU'cYngxuyen nham dOipho vai bi~n d¢ng va xu hU'angcua thi trU'cYng.

Quan tri rui ro tai chfnh dU'Q'cthl,l'c hi$n bai nhan Sl,l'tai chfnh. Nhan Sl,l'tai chfnh dolU'cYngthl,l'c t~ d~u tU' vai giai h~n d~u tU' da dU'Q'cd~t ra va chu~n bi bao cao dinh kycho Ban T6ng Giam dOcxem xet.

NhCrngthong tin sau day dU'Q'Cdl,l'atren nhCrngthong tin tLrBan T6ng Giam dOc.

(a) Rui ro tin dl:ln9

Rui ro tin dl,lng la rui ro ma Gong ty phai ganh chiu t6n that tai chfnh do m¢t ben thamgia trong m¢t cong Cl,ltai chinh khong thl,l'chi$n nghia Vl,lho~c cam k~t da ky vai Gongty. Rui ro nay phat sinh chu y~u tLrti~n glfi ngan hang, cac tai san tai chfnh, cac khoanphai thu va tai san khac.

...•~Rui ro tin dl,lng tOida cua Gong ty bang vai gia tri ghi s6 tai san ti~m ~n rui ro tin dl,lngchU'a trLr dl,l' ph6ng da I~p va chU'atinh d~n tai san th~ chap cCmgnhU'cac bi$n phapdam bao khac, chi ti~t nhU'sau:

66

CONG TV co PHAN CHUNG KHOAN RONGVieT

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

(a) Rui ro tin dl:lng (ti~p theo)

Gia tti tai san tiem an nJi ro tin dl,Jng

MAu s6 B09- CTCK

31.12.2018VND

31.12.2019VND

Tien va eae khoan tU'O'TJg c1U'O'TJgtien(Thuy~t minh 3.1)

Ti€!ngLringan h~mgTi€!ngLribu trLfva thanh toan giao dich

ch(mg khoan

149.347.148.582

150.839.422.530

300.186.571.112

Cac khoan cho vay (Thuy~t minh 3.3)HQ'pdong giao djch ky quyLrng truoc ti€!nban ch(rng khoanHQ'ptac d~u tu phat sinh truoc khi co quydinh giao djch ky quy (*)

71.179.367.991

489.315.209

71.668.683.200

1.268.415.204.226 1.320.401.999.650337.493.506.276 237.674.761.008

27.287.580.676 27.288.622.415 ..3....1.633.196.291.178 1.585.365.383.073

Cac khoan phai thu (Thuy~t minh 3.4)Phai thu va dl,l'thu c6 tuc, ti€!nlai cac tal santal chfnh

Phai thu cac dich VI,J CTCK cung capCac khoan phai thu khac

3.707.319.37210.038.311.2981.978.258.478

15.723.889.148

)1.!(

3.539.330.72017.349.672.5131.982.256.576

II

22.871.259.809

T6ng gia tri iii san ti6m an rui ro tin dl:lng 1.949.106.751.438 1.679.905.326.082

So dLf vo! ngan hang

s6 du' voi ngan hang bao gom ti€!ngLri khong ky han, tien gLri cO ky h~n va lai dl,l'thuva cac khoan ky quy, neu cac khoan khac n~u co.

T€Jtca cac khoan ti€!ngLringan hang cua Cong ty dU'Q'cgLrit~i cac t6 ch(rc tfn dl,JngmaBan T6ng Giam d6c tfn nhi~m ho~c nam trong danh sach dU'Q'cNha nU'&cc€Jpphepthl,l'c hi~n thanh toan va bu trLf. s6 dU'v&i ngan hang dU'Q'ctheo d5i thU'cmgxuyen baibC)ph~n ngan quy theo chfnh sach cua Cong ty va bao cao dinh ky cho Ban T6ng Giamd6c. Cong ty nh~n dinh rui ro tfn dl,Jnglien quan d~n cac 56 dU'v&i ngan hang la th€Jp.

T~i ngay 31 thang 12 nam 2019 va t~i ngay 31 thang 12 nam 2018, khong co 56 dU'v&ingan hang nao chi~m tren 10%v6n chu sa hCrucua Cong ty.

T~i ngay 31 thang 12 nam 2019 va t~i ngay 31 thang 12 nam 2018, khong co 56 dU'naov&i ngan hang bi qua h~n rna chU'athu hoi ho~c bi suy giam gia trio

67


10 QUAN LY RUI ROTAl CHiNH (ti6p theo)

(a) Rui ro tin dl:Jng(ti6p theo)

Ung truce titm ban chUng khoen

Lrng truce ti~n ban chLl'ngkhoan duoc thu hOi true tic§ptLl'Trung tam LU'uky ChLl'ngkhoan. Ti~n gLri ky quy giao djch chLl'ngkhoan phai sinh dU'O'cyeu cau nop vao don vinay.

Trung tam LU'uky ChLl'ngkhoan 113mot don vi thuoc sa hCruNha nuoc va chua tLl'ngrO'ivao tinh tr~ng m~t kha nang thanh toano

Trung tam LU'uky ChLl'ngkhoan yeu cau cac thanh vien phai nop ti~n vao Quy He troThanh toan va Quy bu tnr chLl'ngkhoan phai sinh dl! dam bao kha nang thanh toano

Cong ty chLl'ngkhoan chi dU'O'cnhan I~nh mua hoac ban chLl'ngkhoan cua khach hangkhi c6 dLimot tram phan tram (100%) ti~n hoac chLl'ngkhoan va phai c6 cac bi~n phapc~n thic§tdl! dam bao kha nang thanh toan cLiakhach hang khi I~nh giao dich dU'O'cthl,J'chi~n.

Cong ty nh~n dinh rLii ro tin dl,lng lien quan dc§ncac khoan Ll'ngtrU'Q>cti~n ban chLl'ngkhoan 113th~p.

T~i ngay 31 thang 12 nam 2019 va t~i ngay 31 thang 12 nam 2018, khong c6 s6 dU'naovQ>iTrung tam LU'uky ChLl'ngkhoan bi qua h~n rna chU'athu hOibi suy giam gia trio

HQ'p tac dfw tU'

Cac khoan hO'Ptac d~u tU' da qua h~n tren ba (3) nam va Cong ty danh gia 113kh6 c6kha nang thu hOi. Hi~n t~i Cong ty khong cung c~p san phc\m nay cho khach hang.Cong ty da trich I~p dl,J'phong cho toan bo s6 dU'nay.

HQ'p dong giao dich ky quy

:!I,

-I-

HO'PdOnggiao dich ky quy dU'O'cdam bao bang chLl'ngkhoan niem yc§ttren cac sa giaodich chLl'ngkhoan dU'O'cphep giao dich ky quy, ti~n gLrigiao dich chLl'ngkhoan va ti~nban chLl'ngkhoan cho thu cLia khach hang. Theo phap lu~t chLl'ngkhoan hi~n hanh,mLl'ccho vay ky quy t6i da 11350% gia tri chLl'ngkhoan dU'O'cphep giao dich ky quy.Danh sach chLl'ng khoan khong dU'O'cphep giao dich ky quy dU'O'cc~p nh~t thU'ongxuyen bai cac sa giao dich chLl'ngkhoan. Danh sach chLl'ngkhoan dU'O'cphep giaodich ky quy dU'O'cphe duy~t va c~p nh~t thU'ong xuyen bai bOph~n quan tri rui ro giaodich ky quy dl,J'atren mot s6 tieu chi bao gOmbic§ndong gia va tinh thanh khoan.

BOph~n Dich Vl,lKhach hang c6 nhi~m Vl,llien tl,lCra soat bao cao giao dich ky quy baogOmdU'nO',gia tri tai san dam bao va ty I~ ky quy duy tri. Khi ty I~ ky quy duy tri giamxu6ng th~p hO'n40% (theo lu~t dinh: 30%), h~ th6ng thong tin cLiaCong ty se canh baova Cong ty xu~t I~nh yeu c~u khach hang ky quy b6 sung. Khi ty I~ ky quy duy tri giamxu6ng th~p hO'n30%, Cong ty buoc phai thanh Iy tai san dam bao dl! thu hOinO'.

Gia tri thi trU'ong cLia t6ng tai san dam bao t~i ngay 31 thang 12 nam 2019 1135.892.350.988.320 DOng(t~i ngay 31 thang 12 nam 2018: 7.192.604.371.050 DOng).

68


10 QUAN LY RUI ROTAl CHiNH (tiip theo)

(a) Rui ro tin d~ng (tiip theo)

H9'PG6nggiao d;ch ky quy (ti~p theo)

Theo phap lu~t chLrngkhoan hi~mhanh, mire cho vay ky quy tOida dOivoi met ca nhanhoac mot t6 chuc la 3% vOnchu sa hfru cua cong ty chLrngkhoan. Tai ngay 31 thanq12 narn 2019 va tal ngay 31 thang 12 nam 2018, khong co khcan cho vay ky quy naovU'Q1qua 3% vOnchu sa hCrucua Gong ty.

Phan tich chflt 1U'Q'ngtin dl:mgcua cac khoan cho vay ky quy tCilingay bao cao nhu sau:

31.12.2019VND

31.12.2018VND

Qua han va bj suy giam gia trjQua han nhU'ngkhong suy giam gia trjChua qua han va khong b] suy giam gia trj

44.087.380.995 27.288.622.415

1.589.108.910.183 1.558.076.760.658

DI,J'phong da I~p (44.087.380.995) (27.288.622.415)

1.589.108.910.183 1.558.076.760.658Gill tri thuan

Cac khoan phai thu

Gong ty gi&i hCilnrui ro tin dl:mg b~ng cach chi giao djch v&i dOi tac ma Gong ty tinnhi~m va yeu c~u cac bi~n phap dam bao khi c~n thi~t.

TCilingay 31 thang 12 nam 2019 va tCilingay 31 thang 12 nam 2018, khong co khoanphai thu nao chi~m tren 10% vOnchu sa hfru cua Gong ty.

69

CONGTYCOPHANCH~NGKHOANRONG~eTMiu 56 B09 - CTCK

10 QUAN LY RUI ROTAl CHiNH (ti~p theo)

(a) Rui ro tin dl:lng (ti~p theo)

Cac khaan phai thu (ti€Jpthea)

Phan tich chat 1U'Q'ngtin dunq cua cac khoan phai thu tai ngay bao cao nhu sau:

Qua han va bj Qua han nhLPng ChLPaqua h~n vasuy giam khong suy giam khong bj suy giam TOng

VND VND VND VND

T~i ngay 31.12.2019Trong han 13.745.630.670 13.745.630.670Qua han tren 3 nam 1.978.258.478 1.978.258.478

Dl,I'phonq da lap (1.978.258.478) (1.978.258.478)

Gia tli thuAn 13.745.630.670 13.745.630.670

T~i ngay 31.12.2018Trong han 20.893.001.331 20.893.001.331Qua han tren 3 nam 1.978.258.478 1.978.258.478

Dl,I'phOngda lap (1.978.258.478) (1.978.258.478)

Gia tli thuAn 20.893.001.331 20.893.001.331

(b) Rui ro th] trlJ'o>ngT"\

Rui ro thl trU'cmgla rui ro rna gia tri hop Iy cua cac lu6ng ti~n trong tU'O'nglai cua motcong cu tal chinh se bi~n d(>ngtheo nhCfngthay d6i cua gia thl trU'ang. Gia thi trU'angc6 cac loai rui ro: rui ro lai suat, rui ro ti~n t$ va rui ro v~ gia c6 phi~u.

Gong ty quan Iy rui ro gia thi trU'ang bang vi$c phan tich d(>nh~y cua cac nhan to anhhU'ang d~n tlnh hlnh tai chinh va k~t qua ho~t d(>ngcua Gong ty, da d.;mgh6a danhrnl)Cd~u tU' va th~n trong trong vi$c h,rachon cac chLrng khoan d~ d~u tU' trong h~nrnLrcdU'Q'cquy dinh, va thl,l'Chi$n cac bi$n phap ph6ng ngLrarui ro khi c~n thi~t.

• Rui ro lai suat

Rui ro lai suat la rui ro rna gia tri hQ'pIy cua cac lu6ng ti~n trong tU'O'nglai cua rn(>tcong Cl) tai chinh se bi~n d(>ngtheo lai suat thi trU'ang. Hi$n t~i Gong ty ghi nh~ncac khoan tai san tai chinh va cong nQ'tai chinh theo nguyen tac gia gOctrLr chenhI$ch giarn do danh gia I~i va cac dl,l'ph6ng suy giarn gia tri (n~u c6), do v~y, Gong tychi c6 rui ro v~ lu6ng ti~n dOi v&i cac khoan lai suat phai thu/phai tra. Rui ro thitrU'ang do thay d6i lai suat cua Gong ty chu y~u lien quan d~n cac khoan ti~n gLPingan hang, cac khoan cho yay va di yay cua Gong ty.

Gong ty quan Iy rui ro lai suat bang cach phan tich tlnh hlnh c~nh tranh tren thitrU'ang d~ c6 cac rnLrc lai suat sao cho c6 lQ'inhat cho rnl)Cdich cua Gong ty mav~n narn trong gi&i h~n quan Iy rui roo

Gac khoan ti~n gLPingan hang, cho yay va di yay cua Gong ty d~u c6 lai suat cOdinh va thai h~n ngan, nen rui ro do lai suat bi~n d(>ngla khong dang k~.

70


10 QUAN LV RUI RO TAl CHiNH (ti6p theo)

(b) Rui ro thj trU'ang (ti6p theo)

• Rui ro ve gia c6 phieu

Cac c6 phieu do Gong ty n~m giCrbi anh hU'cYngbcYiesc rui ro thi trU'cYngphat sinhtCrtinh khong chac chan ve gia tri tU'O'nglai cua c6 phieu d~u tu. Gong ty quan Iy ruiro ve gia c6 phieu bang each thi~t I~p han rrurc d~u tu. H¢i d6ng £>~utu cua Gongty cung xem xet va phe chuan cac quy~t dinh d~u tU'vao c6 phi~u.

Tal ngay 31 thang 12 narn 2019, n~u gia cac c6 phieu tang/giam 10% trong khi t~tca cac bi~n s6 khac (k~ ca thu~ suat) giCrnguyen khong d6i, loi nhuan sau thue cuaGong ty cho narn tai chinh s8 cao hO'n/th~phO'n27.205.433.265 £>6ngtU'O'ng(l>ng(t~i ngay 31 thang 12 nam 2018: cao hO'n/th~phO'n 17.762.913.769 £>6ngtU'O'ng(l>ng).

• Rui ro tien t$

Rui ro tien t$ la rui ro ma gia tri cua cac cong CI,J tai chinh bi thay d6i xu~t phat tlinhCrngthay d6i ve ty gia. Gong ty quan Iy rui ro tien t$ bang cach thU'cYngxuyen theod6i tinh hinh ty gia va c~p nh~t k~ ho~ch dong tien bang ngo~i t$.

Vi$c kinh doanh cua Gong ty phai chiu rui ro tli m¢t s6 ngoc;iit$, chu y~u la tli d6ng£>0la My ("USD"). ~

Rui ro ty gia £>0la My cua Gong ty dU'Q'ctrinh bay nhU'sau: I

2019 2018Quy d6i sang VND

2019 2018

rai sian tili chinhTien

NQ'tili chinhCae khoan vay (5.000.000) (5.000.000) (115.900.000.000) (116.300.000.000)

NQ'tili chinh thu~n (5.000.000) (5.000.000) (115.900.000.000) (116.300.000.000)

MLPCC!Q rui ro ngoilli t"(5.000.000) (5.000.000) (115.900.000.000) (116.300.000.000)thuan

T~i ngay 31 thang 12 nam 2019, n~u £>0la My m~nh len/y~u di 10% (U'oc tinh %thay d6i ty gia h6i doai) so voi £>6ngVi$t Nam trong khi mQi bi~n s6 khac giCrnguyen khong d6i, thi lQ'inhu~n trU'oc thu~ cua Gong ty cho nam tai chinh s8 th~phO'n/caohO'n11.590.000.000 £>6ngtU'O'ng(l>ngchu y~u la do 16/1aiquy d6i ty gia cuacac cong CI,J tai chinh co g6c £>0 la My (t~i ngay 31 thang 12 nam 2018: th~phO'n/caohO'n11.630.000.000 £>6ngtU'O'ng(l>ng).

71

CONG TV co PHAN CHUNG KHOAN RONGVieT

Miu 56 B09 - CTCK10 QUAN LY RUI ROTAl CHiNH (ti6p theo)

(c) Rui ro thanh khoan

Rui ro thanh khoan la rui ro Cong ty 59 g~p kho khan va khong tht§ thuc hien cac nghiavu lien quan diln cac khoan no tai chfnh.

PhU'O'ngphap quan Iy rui ro thanh khoan cua Cong ty la duy tri me;,tdanh rnuc tai san cotfnh thanh khcan cao nham dam bao kha nang dap Lmg cac yeu cau thanh toan trongngan han va dai han.

Bang dU'cYiday li$t ke cac khoan no tai chinh cua Cong ty theo dong ti~n theo hop d6ngkhong chiet kh~u co thai han dU'cYi1 nam:

31.12.2019VND

31.12.2018VND

Vay ngan han (Thuyet minh 3.12)Trai phiilu phat hanh ngan han(Thuyilt minh 3.12)

Phai tra heat de;,nggiao dich ch(rng khoan(Thuyilt minh 3.13)

Phai tra ngU'ai ban ngan han(Thuyet minh 3.14)

Chi phi phai tra ngan h~n (Thuyilt minh 3.16)Cac khoan phai tra, phai ne;,pkhac ngan h~n(Thuyilt minh 3.17)

165.900.000.000 216.300.000.000

879.940.000.000 581.674.000.000

1.020.694.969 1.462.093.407

155.595.607.7078.001.154.487

167.554.10014.254.810.696

33.623.780.883 720.263.781

Tang nQ'tai chinh 1.244.081.238.046 814.578.721.984

(d) Chi tieu an toan tai chinh

Ty 1$v6n kha dl,lng la me;,tthU'cYcdo danh gia m(rc de;,an toan tai chinh cua Cong ty,phan anh kha nang cua Cong ty trong vi$c thanh toan nhanh cac nghia Vl,ltai chinh vakha nang bu dap cac lo~i rui ro phat sinh trong qua trinh ho~t de;,ngcua Cong ty.

Ty 1$nay dU'O'ctfnh toan va trinh bay trong Bao cao ty 1$an toan tai chfnh cua Cong ty.Bao cao nay dU'O'c I~p dinh ky hang thang va tuan thu theo quy dinh trong Thong tU'87/2017ITT-BTC, theo do Cong ty quan tri va kit§m soat ty 1$v6n kha dl,lng khong th~phO'n 180%.

T~i ngay 31 thang 12 nam 2019, ty 1$v6n kha dl,lng cua Cong ty la 732% (t~i ngay 31thang 12 nam 2018: 950%).

72

CONG TV cO PHAN CHUNG KHOAN RONGVieTMiu 56 B09 - CTCK

11 CAM K~T THUE HO~T aQNG

Cong ty hien dang thue van phonq theo cac hop dOng thue heat dong. £)6i v&i cac hopdOng thue hoat dong khong huy ngang, Cong ty phai tra rnuc t6i thit§u trong tU'O'ng lainhu sau:

31.12.2019 31.12.2018VND VND

DU'&i 1 namTLP 1 d~n 5 nam

13.594.343.12945.376.508.360

11.382.797.9299.718.675.489

T{mg cQng 58.970.851.489 21.101.473.418

12 CAM K~T VON

Cam k~t mua tai san c6 dinh vo hinh da ky hop dOng tai ngay bao cao nhunq chuadU'Q'chach toan vao bao cao tai chinh nhu sau:

31.12.2019 31.12.2018VND VND

H$ th6ng giao dich va thanh toan chung khoanphai sinh, nang cap h$ th6ng giao dich vathanh toan chung khoan co sa 3.629.175.000

13 KHOI LU'Q'NGvA GIA TR! GIAO D!CH THl)'C HleN TRONG NAM

Kh6i 11J'Q'ng Gici trjgiao djch th,!c hi~n giao dich th,!c hi~n

trong nam trong namVND

(a) Cua Cong ty 43.812.979 840.127.199.695ce phieu 43.812.979 840.127.199.695

(b) Cua nha dau tlJ' 2.845.380.422 48.128.561.851.326ce phieu 2.838.354.882 48.104.458.354.926Chung khoan khac 7.025.540 24.103.496.400

2.889.193.401 48.968.689.051.021

73

CONG TV co PHAN CHliNG KHOAN RONGVieTMAu s6 B09 - CTCK

14 Slf KleN PHAT SINH SAU NGAv BAo cAo

Khong c6 su ki$n trQng y~u phat sinh nao sau ngay I~p bao cao c~n di~u chinh hoactrlnh bay tren bao cao tai chinh nay.

Bao cao tai chinh da dU'Q'cBan TOng Giam d6c phe chuan ngay 10 thanq 3 nam 2020.

DU'O'ngKim ChiNgU'ai I~p

Le Minh Hi~nK~ toan trU'ang

N~uyen Hi~u .Tong Giam docChCrky dU'Q'cuy quyen

74

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RONGVIET xA HQI CHU NGHiA VI~T I~p-static2.vietstock.vn/data/HOSE/2019/BCTC/VN/NAM/VDS_Bao... · 2020. 3. 18. · RONGVIET SECURITIES CQNG HQA xA HQI CHU NGHiA VI~TNAM £)QC I~p-Tildo