..
C6NG TY CO PHAN CH ONG KHOAN PHU GIA
Lau 8, 58 Nguyen Dlnh Chieu, P Dakao, Ql, Tp H6 Chi Minh
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A

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,

BANGCANDOIKETOAN
Ngay 30/09/2015
Chi ti6u

i c hi ti6

0

TAISAN

A- TAl SAN NGAN H~N
1. Ti~n

100
110
Ill

2. Cac khoan tliO'ng c:fliO'ng ti~n

177,127,905
108,394,756

Ill. Cac khoan phai thu ng£n h\ln
-~ . Phai thu khach hang
2. Tra trllac cho ngllai Mn

0

101,193,735,282
110,056,514,398
-8,862,779,116
1,754,250,888
525,771,135
57,927,896

3. Phcii thu n~i b~ ng~n h~n
4. Phai thu ho~t (f~ng giao djch chli'ng khotm

183,286,125

5. Cac khoan phai thu khac

1' 170,551 ,857

6. Ot,r ph6ng phai thu ngAn h9n kh6 c:foi
IV. Hang to n kho

_



-1. Cac khoan phil thu dai h\ln

1. Phai thu dai h~n cua khach hang
2. VOn kinh doanh

a c:fO'n v j tri,I'C thu~c

3. Phci1thu dai h~n n~i b~
4. Phai thu dai h~n khac
5. Ot,r ph6ng cac khoan phai thu dai h~n kh6 (f~

143,330,574

11.n1 san c 6 t1jnh

107,648,908

1. Tai san c6 t1jnh h(lou hlnh

5,357,076,138
--5,249.427,230

_ - Nguy~n gia
- Gia t~ hao mon lOy k6
2. Tal san c6 t1jnh thu6 tai c hinh

--

-


Nguy~n

gia

- Gia t~ hao mon lOy k6
IV. Cac khoan t1Au tLP ta l c hinh d tl i h\ln

251

252

35,681 ,666
488,049,164
(452,367 ,498)


1. D~u ll1 vao cOng ty con
2. Dau tl1 vao cOng ty lilln kt1lt, lilln doanh

3. eau br chling khoin dai hfn
- - Ch(mg khoan sAn sang t1e ban

-

- Chl.ing khoan nam gili d~n ngay dao h~n

4. Dau tU' dai h~n khac
5. 011 phOng giam gia dau Ill' tai chfnh dai hQn
--v. Til san dai hfn khic

2. Phai Ira ngl16'i ban
3. Ngl16'1 mua tra tit\n tnr6'c

~Thull va cac khoan phai n¢p Nha nl16'c
5. Phai tra ngl16'i lao d¢ng_

_

313
314
315
316
317
320
321
322

6. Chi phi phai tra
8. Cac khoan ph8i tra, ph8i n¢p ngan hQn khac

9. Phai tra hoQt d¢ng giao djch chll'ng khoan

~·

Phai tra h¢ cO tvc, g6c va lai trai phi.ru-

..!.!.:_Phai tra to chl.ic phat Mnh chl.ing khoan

12. Quy khen thU'ang, phUc IQ'i
13. Giao djch mua ban IQi trai phillu Chinh phu

h~n

~Thull thu nh~p hoan IQi phai tra

6 . D11 ph6ng trQ' cAp mat vi~c lam

?.: 011 phcng phai tra dai hQn
8. Doanh thu chl1a thl,l'c hi~n dai

h~n

~Quy phat t~n khoa hoc cOng ngM

_

~· 011 phcng boi thl16'ng thi~t h~i cho nha t1au tl1
B. VON CHO SO HO'U

I. VOn chu sa hO>u

1. VOn dau Ill' cua chu s& h(iu
~ Th~ng dl1 von c6 phan
3. v6n khac cua chU

-

--

sa hfru



113,199,627,368
113,199,627,368
- 155,000,000,000

---


10. LO'i nhuOn sau thu~ ch11a phan ph6i

-40,518,765,171

-41 ,800,372,632

11 . NguOn v6n c1au t11 XDCB
12. Quy h6 tro- sap x~p doanh nghi~p
C. LO'I ICH CO £>0NG THI~U SO

TONG CQNG NGUON VON

136,151,068,403

U9,819,720,110

CAC CHI TIEU NGOAI BANG
1. Hi san c6

7.2.1. Chllng khoan t~m ngt:mg giao djch cua thanh vi~n iliU ky
? .2.2. Chllng khoan t~m ngt:rng giao djch cua khach hang trong OliCc
7.2.3. ChCrng khoan t~m nglJ'ng giao djch cua khach hang mr6'c ngoai

7.2A. Chllng khoan t~m ngt:mg giao djch cua t6 chtic khac
7.3~Ch(rng khoan cim c6 _ 7.3.1. ChCrng khoan cam

c6 cua thcinh villn IU'U ky

7.3.2. Ch~ng khoan cam c6 cua khach hang trong nli6'C
7.3.3. Chllng khoan cam

c6 cua khach hang nl16'C ngoai

7.3.4. Chung khoan c~m c6 cua tO chuc khac -

-

7.4. Ch(rng khoan qm giii

7.4.1. ChCrng khoan t~m gi!i cua thcinh viGn lllu ky
7.4.~ Chllng khot:tn t~m giCr cua khach hang trong nli6'C

7.4.3. Chllng khoan t~m giii cua khach hang nli6'C ngoai
7.4.4. ChCrng khoan t~m gifrcua t6 chCrc khac 7 .5. Ch(rng khoan chilo thanh toan _

_

7.5.1. Chllng khoan cha thanh toan cua tMnh vi~U'u ky



CONG TY

CO PHAN CH(fNG KHOAN PHU GIA

Liu 8, 58 Nguy~n Dinh Chi~u, P Dakao, Ql, Tp Hd Chi Minh
"'

"'

,...,

?

BAO CAO KET QUA

HO~ T

"

BQNG KINH DOANE

QUY 03 NAM 2015
Do'n vj tlnh : VND

Mll
Chi tieu

1. Doanh thu

01.6
01.7
01.8
01.9

2. Cac khoan g1am tru doanh thu

02

3. Doanh thu thuan v~ hoft d~ng kinh doanh

10

4. Chi phi hoi,!! cl¢ng kinh doanh

II

~ LQ'i nhu~n g~p cua ho,t d~ng klnh doanh
6. Chi phi quan ly doanh nghi~p

25

20

7. LQ'i

nhu~n thuan tCP ho{'t d~ng klnh doarili'

30


20,835,293,984

1,041 ,101,750

1,433,834,185
229,990,775

2,168,469,958
3,849,602,200

7,009,197,242

25,168,300

280,000,000

2,970,000,000

10,150,000,000

1,230,000,000
149,507,369

1,161,051,033
1,040,285,009

1,580,000,000
422,379,820

215,404,596

676,313,304

4,285,682,646
2,824,527,47~

1,461,155,168

32
11. T6ng IQ'I nhu•n k6 toan tn16-c thuA

40
50

12. Chi phi thu~ TNDN hi~n hanh

51

13. Chi phi thu~ TNDN ho:!n li,ii

52

10. LQ'i nhu•n khac

-

--

14. LQ'i nhu•n sau thu6 thu nh•p doanh nghi~p

60

---15. L:!i cinh Chi~u, P Dakao, Ql, Tp H6 Chi Minh

BAO CAO LUU CHUYEN TIEN Tt
(Theo phu'dng pha p gia n tie'p)

QUY 3 NAM 2015

I

Ml
LOy ki til cJiu nlim cJAn

02

83,940,926

03

- Cac khoan d11 phOng
- Uii, I~ chGnh l~ch tY gia hOi aoai chl1a thvc hi~n

o4
1
05

- L~i . 1~ ttl ho~t

LIPU chuy6n ti6n t hui n t il hoft
ilp ki

loan tip d~;~ng:

Cong ty ap d\lng ch~ dQ k€ toan Yi~t Nam ban hanh theo Quy€t djnh 15/2006/QB-BTC ngay 25/03/2006
va ch€ d
nguyen cic k€ toan chung nhu v6i cac ho~t dong kinh doanh thong thuang khac. Trong d6:

- Cong ty theo doi rieng cac khoan thu nh~p, chi phi lien quan d~n ho~t dong lien
•

•

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• ••

• •

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•

•

• •

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•

•

•

•

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- Co thai h~ thu hdi v6n du&i I nam duqc phan lo
phu hqp giii'a doanh thu vit chi phi. Khi cac chi phi do phat sinh, n~u co chenh l~ch v&i s6 da trich, k~ to{m ti~n hitnh ghi b6
sung ho~c ghi giam chi phi tuong (rng v&i phAn chenh l~ch. Trong icy kS toan khong phat sinh nghi~p v1,1 nay.

Nguyen tic va phuO'Dg phap ghi oh~n cac khoao d'! phoog phai tra: Trong icy kS toan khong phat sinh nghi~p V\1 nay.

Nguyen tic ghi oh~n v6n chu sir hfru :
Nguyen tic ghi nh~ v6n aAu tu cua chu s& hii'u: ghi nh~n theo v6n th~,tc gop.
Nguyen tic ghi nh~n th~ng du v6n c6 phAn : khong phat sinh.
Nguyen tic ghi nh~n v6n khac cua chu s& hii'u : khong phat sinh.


Nguyen cic ghi nh~n cd phi~u quy: khong phat sinh.
Nguyen cic ghi nh~n chenh l~ch danh gia l~i tai san : kh6ng phat sinh.
Nguyen cic ghi nh~n chenh l~ch cy gi!i h6i doai : khong phat sinh.
Nguyen cic ghi nh~n quy dAu tu phat tri~n : khong phat sinh.
Nguyen cic ghi nh~n quy d\1' phong tai chfnh : khong phat sinh.
Nguyen cic ghi nhan quy khac thuQc v6n chu s& hiiu : khong phat sinh.
Nguyen tic ghi nh~n Lqi nhuan chua phan ph6i : Lqi nhuan sau thu~ chua phan ph6i phim {mh tren Bang Can d6i kS toan Ia
s6 lc;ri nhu~n (Jai ho~c 16) tir cac ho~t dQng cua doanh nghi~p sau khi tru (-) chi phf thu€ TNDN cua nam nay va cac khoan
di8u chinh do ap d1,mg hbi t6 thay a6i chfnh sach kS toan va di~u chinh hbi t6 sai s6t trong y~u cua cac nam trucrc (n€u c6).

Nguyen tic ghi nh~n doanh thu :
Doanh thu duc;rc ghi nhan khi cong ty c6 kha nang nh~n duc;rc cac Ic;ri ich kinh t~ c6 th~ xac di.nh duqc mQt each chic chin.
Doanh thu duqc xac djnh theo gia tri hc;rp ly cua cac khoan da thu ho~c se thu duqc sau khi tru di cac khoan chi~t kh~u
thuang m~i, giam gia hang ban va hang ban bj tra l~i. Cac di€u ki~n ghi nh~n Cl,l th~ sau day cilng phai duqc dap (rng dung
nguyen tic m1y khi ghi nhan doanh thu.
Doanh thu cung cdp dich V¥ :

Khi c6 th~ xac djnh duqc k~t qua hc;rp d6ng mQt each chAc chAn, doanh thu se duqc ghi nh~n d\l'a viw muc dQ hoan thanh
cong vi~c. Trong truemg hc;rp khong th~ xac djnh duc;rc k~t qua hc;rp d6ng mQt each chAc chin, doanh thu se chi duc;rc ghi

L~p

dv phOng phai thu kh6 doi:

D\f phong nQ' phai thu kh6 doi th~ hi~n phdn gia trj dt,t ki€n bj tdn thftt cua cac khoan nq phai thu c6 kha nang khong dtrQ'C
.'

.

.

~

Nguyen tic ghi nh~n cac khoan phlii tra thuong m~i va phai tra khac

Cac khoan phai tra nguai ban, phai trii noi bQ, phiii tni khac, khoan vay t~i thai di~m bao cao, n~u:
- C6 thai h~n thanh toan du&i I nam duqc phan lo~i Ia nq ngAn h~n.
- C6 thai

h~n

thanh toan tren 1 nam duqc phan

lo~i

Ia nq dai

h~n .

Thu€ thu nh~p hoan l~i duqc phan lo~i Ia nQ' dai h~n.

(*)

- Ti~n m(lt
- Ti~n gui ngan hang ctia Cong ty CK
- Ti~n gui Nf>T giao djch CK

0

0

11,290,650,474

3,811,662,596

5,874,151,761

10,208,799,631

6,913,550

191,616,860

12,720,498,976

3,475,220,745

- Ti~n glii TTBT giao djch CK cua Cong ty CK
- Ti~n gui TTBT giao djch CK cua Nf>T
- Ti~n gui ngan hang c6 kY h\ln cua cong ty CK


110,056,514,398

0
-8,862,779,116
101,193,735,282

(*)

CO phi~u ni~m y~t
CO phi~u chlfa ni~m y~t

475,877,998

441,864,398

42,614,650,000

42,614,650,000

70,000,000,000

67,000,000,000

Trai phi~u chlfa ni~m yl!t
Ti~n gll'i c6

ky h~n t~i ngan hang

' 113,090,527,998



ho~t

dong giao dich chfrng khoan

Phai thu khac (*)

183,286,125

1,170,551,857

468,808,786

1,754,250,888

D\1' phong phai thu kh6 doi
TAng

(*)
159,240,600

668,5 88,588

Phai thu phi hru kY chtrng khoan

11 ,445,525

31 ,446,205

Cac khoan phai thu khac

kV

sA dAu nam

1..

- Cong C\1, d\lng CI,J
TAng

5. Tai san ngiin h'n khac
Chi tieu

77,346,702

Chi phi tra tru6c ngfut h~n
Thu~ gia tri gia tang duqc khAu trl!
Thu~ va cac khoan ph!i thu Nha nu6c

59,420,500

Tai sim ngin h~ khac

92,336,355

;(

Tong

151,756,855


- Chung khoan khac
Tang

41,034,102

600,275

44,334,102

661,245

7. Tinh hinh diu tU' tai chinh

£>an
CHrTI~U

I

SOIU'Q'flg

Gia trj theo s6
k6 toan

I. Chtlng khoan thU'O'ng m~i
11. Chtlng khoan dau too
- Chung khoan san sang au tU' vao dlng ty con

-

8. Tinh hlnh tang, giam tai san c6 c1jnh
Khoan

m~,Jc

May moe thi&t
bjva
PhU'O'ng tifn v•n tai, truyin
phU'O'ng titn
din
auanlv

1- Nguy6n gia TSCD

1. s6 dll' diu ky
2. so tang trong ky
Trong

488,049,164

II- Gia trj da hao mon

1. Diu ky
2. Tang trong ky
3. Giam trong ky
4. SO cuOi ky
111 - Gia trl con 1~1
1. £>au ky
2. Cu6i ky

51,827,423

(
3,000,000

Tai san thu~ thu nh~p hoan l~i
Ti~n nQp quy h6 trQ' thanh totm(*)

Tai san dai

h~

khac

TBog

2,036,053,435

10. Thu~ va cac kboan phai nqp nha ntr6'c
Chi tieu

- Thu~ Gia tri Gia tang

S0$.

$_,

CUO!

kV

1,723,078,739


- Thue chuy~n nhU'Q'ng ch(mg khoan

15,002,453

- Thue CNCK tll' QLC£>

35,437,661

464,691

- Thue khOng thl16'ng xuy~n 10%
-Thue thu nh~p tll' <1au tU' v6n cua N£>T
- Thue £>TCK cua N£>T NN
- Thue khac

15,002,453

35,902,352

ll.Can ttAi phai thu, phai tra trong giao djch chuog khoan:

Chi tieu

TiSn giri cua nha dAu tu v~ GDCK
Ti~n gui thanh toan bU trir v~ GDCK

Tai san
5,874,151,761

12,720,498,976

Thua trong giao djch ch(rng khoan chO' xu ly (*)

-64,196,997

sa dAu nam
106,659,811

Kinh phi cong doan
Doanh thu ghi nh~n tru&c
Bao hiSm xa h()i

81 ,750,000

Cac khofm phai n()p khac(**)

284,388,935

571,336,775

TBog

301,941,938

677,996,586

62,969,635

2,649,125

221,419,300


0

c& phiau quy

0

Chenh l~ch danh gia l~i tai san

0

Chenh l~ch tY gia h6i doai

0

Quy dfru tu phat triSn

0

Quy d\1' phong tai chinh

0

Quy khac thu9c v6n chu so hfru

0

LQ'i nhu~n sau thu€ chua phan ph6i
TBog c()ng


0

v6n khac chu scr hlht

1/o ,iJJirh

Giam troog kY

y
ao~-.J "~ ••tiJ..'
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