i

11111111111111111111111111111111111"'"'"

Em.st & Younq VMt Mm Limited
14m Floor, Oarh.i
Ceo[er
360 K.Jm MJ Strttt. Ba Oinh District
Hanoi, SR. of Vlftn.lm

S!/ ERNST & YOUNG

Tel : +84 4 3831 5100
F"': +84 4 3831 5090

www.ey.conVvn

1

56 tham chl6u: 60765357/ 14749093

BAO cAo KIEM TOAN DQC
]

1

Kfnh gU>i:

hoach va tht,rc
viec kiem toan de
dU'Q'c mtic tin
hQ'P ly ve viec cac bao cao tai chinh khOng
c6 sei sOl trong yeu. Viec kiem toan bao gOm viec kiem tra, thee phltO'ng pMp chon mAu , cac bilng
chting
s6
.va cac thuyet minh tren cac bao cao lai chinh. Viec kiem loan cong bao g6m
danh
gia cac nguyen tac ke loan da dltQ'C ap dvng va cac U'6'c tlnh quan trong cua Ban Giam d6c cOng nhU'
danh
viec trlnh bay t6ng
cac bao cao tai chlnh. Chllng tOi tin ll1Cmg rang c6ng viec kiem loan eva
chOng IOi cung
CCI
hQ'p ty cho y kten kiem toan

cap sa

the

Y kl6n kldm toan

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kY

1.269.314.890.000

80.628.493.000

6.1. ChCing kholln giao dich
6.1.1. Chitng khoan giao djch cua thtlnh
lliU ky
6.1.2. Chl1ng khoan giao djch cua kMch hang
trong nv&c
6.1.3. Chl1ng khoan giao djch cua kMch M ng
nv &c ngoai

1.094.469.400.000

73.689.855.000

189.630.000

188. 105.000


CHIT/loU

009

015
017

019

6.2. ChCmg kholln tam ngvng giao dich

6.2. 1. Chl1ng khoan
ngCtng giao djch cua
thllnh vian lvu ky
6.2.2. Chl1ng khoan
ngCtng giao djch cua
khach hllng trong nliCfc
6.2.3. Chitng khoan
ngCtng giao djch ctia
kMch hllng nll&c ngoai
6.3. ChCing kholln cAm c6
6.3.1. Chitng khoan cam c6 cua khach hang
trong nv&c

TOng

tal khoAn

60.000


008

vi: aonq

Nam

Ngay 15 thang 3 nam 2011

7


Cong ty C6

1

Ch(mg khoan Vincom

802-CTCK

QUA
DONG KINH DOANH
BAO CAO
cho nam tai chinh kAt thuc ngay 31 thang 12 nam 2010

1
l

n

f!on vi: a6na


89.728.743.445

15.443.567.280

20.440.621 .205

27.163.711 .692

38.497.314.400

-

4.000.000
924.545.455

minh

]
1.1
1.2

1

-

1.4
1.5
1.6
1.9

(20.964.071 .913)

51 .982.796.055

68.764.671.532

(37.429.380.959)

(25.189.985.704)

14.553.415.096

43.574.685.828

11

4. Chi phi ho(lt dOng kinh doanh

20

5. LQ'I nhutn 90P ella ho't dQng
kln h doanh

IV.12

IV.13

25

6. Chi phi quan ly doanh

(523.336.992)

(650.064.129)

50

11. Tlmf IQ'i nhu•n kA toan truoc;.c
thu

14.030.078.104

42.924.621.699

(6.579.756.840)

(7.747.013.055)

51

12. Chi phi thuG TNON

60

13. LQ'i nhutn sau thu6 TNDN

70

himh

IV.15

w
B$ch N9 y va
T6ng Glam d6c

Thanh Hu y&n
n trv

2. DiAu chln h cho cac khoan
- Kh!JU hao vtl khl!u tru
- Cac khoan dU' phOng
- N¢p
thu
doanh
- U!l tll ho
Giam chi phi tra tnt6'c
Ti6n thu khac tl1
dc)ng kinh
doanh
chi khac cho hoAU TU'
Tien chi va cac ttli san dtli h vtl cac tai san dai h
60

Thuyet
minh

LU'u chuy6n UGn thuin trong nam
dAu nllm

61

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doai quy d61 ngofl tt

70

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IV.1

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Ha N¢i, Vi$1 Nam

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809-CTCK


24.443.400 .719

1.215 .607.755


C6ng ty C6

Chting khoan Vincom

B09-CTCK

THUYtT MINH BAO CAO TAl CHINH
vao ngay 31 thang 12 nam 2010 va cho nam tai chinh kt!lt thuc cung ngay

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n
0

I.

THONG TIN DOANH NGH ieP
GOng ty CO phan Chung khoan Vincom ("GOng ty") Ia m¢1 cOng ty cb ph:lm dlJ'Q'C thanh
t
me nam 75% v6n chu so hQou cua GOng ty, di! phil duy$1 hOqCh chuyen nhuoang loan b¢
phlln v6n so hQou trong GOng ty. Sau d6, vao cu6i nam 2010, GOng ty cOng da d6ng clJ'a
san giao djch chl1ng khoan d(it t
toan ap dvng cho cac c6ng ty chting khoan dliQ'C quy dinh
ThOng Ill s6
95/2008/TT-BTC ngay 24 tMng 10 nam 2008 cua B¢ Ttll chlnh va cac Chuan mvc Ke toan
Vi$1 Nam do 8¢ Ttll chlnh ban hanh theo:

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Quyet djnh s6 14912001/00-BTC ngay 31 !hang 12 n!im 2001 ve
Chulln mvc Ke toan
Nam (DQ'l1 );

.,..

Quyet djnh s6 16512002/QO-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau
Chuan mvc Ke toan Vi$t Nam (Dqt 2);

.,..

Quyet djnh s6 23412003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban Mnh sau
Chu
Banq can d6i ke loan, bao cao ket qua
d¢ng kinh doanh, bao cao lliU chuyen lien 1$ va
thuyet minh bao cao tai ch lnh dliQ'C trinh bay
lheo va
dvng cac bao cao nay
khOng danh cho cac d6i lliQ'ng khOng dliQ'C cung clip cac thOng tin ve cac thu tvc va
nguylm tllc va thOng 1$ ke toan
Viet Nam va hon nO>a khOng dliQ'C chu dinh trinh bay tl nh
hlnh tai chlnh, ket qua
dong kinh doanh va lllu chuyen lien t$ theo cac nguyen tile va
thOng
toan dU'Q'C chap
rong r!ii (y cac nli&C va tanh th6 kMc ngoai
Nam.

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Cac chuan m11>e va hll'Oong din da dU'Q'C ban hanh nhu•ng chU'a co

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I\J'C

ve ap d(Jng cac chuAn m(J'C ke loan qu6c te ve trlnh

vao ngay 31 thilng 12 nam 2010 va cho nam tai chlnh

809-CTCK

thuc cung ngay

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CO' SCY TRiNH BAY

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0
0
0
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0
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cac bao
cao tai chlnh nay d U'O'C
tren cos&
dOng lien tvc.

3.

Hinh thtk s6

toan tJp dt,mg

Hlnh th(rc so ke toan ap dvng dliQ'C dang ky cua GOng ty Ia So

ky chung.

4.
Nil!n dO ke toan cua cong ty b1lt dau IIi ngay 1 thang 1 va ket thuc ngay 31 thang 12.

5.

EJ6ng

ke totJn

COng ty thvc hien viec ghi chep s6 sach ke toan bllng DOng Viet Nam.

Ill.

cAc CHiNH SACH


4.

Tal san c6 djnh vO hlnh
Tai san c6

TOAN CHO

vo hlnh

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theo nguyen gia tn)•

gia tri hao men luy

Npuyen gia tai san c6
vo hinh bao gom gia mua va nhCrng chi phi c6 lien quan tr11c
vieu hlnh va tal san c6

vO hlnh
trlch theo
thang trong su6t thoi gian hQou dvng v&c tlnh cua cac tai

May m6c, thiet bi
Ph11ang
v$n tai
Thiel bi van ph6ng

011 phOng
l$p cho
giam gia tr; cua cac khoan
Ill' c6 the chuylm nh11qng
trim thi lrllong vao ngay ket thuc kY ke toan tU'Cl'ng ilng v&i chenh le
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cAc CHINH SACH

10.

Qup dl,l' ph6ng tal chlnh

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(tiep thea)

Quy dl,l' tr(; b6 sung v6n Clilw
Quy dl.l' trCl' b6 sung v6n IQ'i
nhu$n tlnh thue thu nh(ip (ho d1,1ng dliQ'c khoan chenh
thO'i

cro.

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thu nMp doanh
holm ll)i phai dliQ'C xem xet ll)i vao
Gia tri ghi s6 cua IAi san
ngay ket thuc ky kl! toan va phai giam gia tri ghi s6 cua tai san thul! thu nMp hoan ll)i dl!n
m(rc bao dam chAc chAn c6 du lqi nhuan tinh lhul! cho phep IQ'i lch cua m¢t phan hoac toan
b¢ tai san thul! thu nh$p hoan ll)i dliQ'c sli dung . Cac tal san thul! lhu
doanh
hoan ll)i chU'a ghi nh$n trU'ac day dU'Q'c xem xet ll)i vao ngay kilt thUc ky kl! toan va dliQ'C
ghi nh$n khi chAc chan c6 du lq i
tlnh lhue de c6 thl! sU> dung cac tai san thull thu
nh$p hoan ll)i chU'a ghi nMn nay.

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cAc CHINH SACH

14.

Thue thu

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theo)

(tiep theo)

doanh

holln l{li (tiep theo)

Thull thu

Doanh
vil
thu
hoan lchi "llc;rc bu trll' cac tai san thue thu nh$p hoan
phai tra khi doanh
c6 quyt!m hqp philp "lPc;rc b(J tn:t giCra tili san thue thu nMp


22.936.053.861

119.383.469.334

47.379.454.580

120.599.077.089

D
Tien
qu9
Tien glii ngan hilng
TrongTilln girl CUB c6ng ty ch&ng khofm
TitJn girl CUB nh8
tv ve giao djch
ch&ng khotm

u
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Cho mvc "fch trlnh bay Mo cao tai ch lnh, khoan mvc tian glii cua nha dau tlP cho
dOng mua ban kinh doanh chling khoan dllQ'C
triJ' ra kh6i chi lieu so dll tien cuoi nam
tren bao cao fllu chuyan tien

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IV.2

185.804.972.341
(609.533.500)

200.155.378.856
{2.082. 125.607)

185.195.438.841

198.073.253.249

Cilc khoan "au tv till chfnh khilc bao g6m cilc khoan iJy thilc "au tll cho cac ca nMn vil c6
mlic tai suat c6 (fjnh ti111 ,5%/nam den 14,5%/nam.

17


I

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C6ng ty C6 phcln ChCmg khotm Vincom

609-CTCK

THUYtT MINH SAO CAO TAl CHINH (tiep theo)
vao ngay 31 thang 12 nam 2010 va cho nam tai chfnh ket thuc cung ngay

1
SO CHI


/V.4

theo)

Ngay 31 tMng 12
nam 2010
VNf)

Ngay 31 thilng 12
nam 2009
VNf)

126.932 .900.487

31 .737.993.067

385. 153.626
11.625.808.326
31.889.416
11 .593.918.910

13.328.499.244
1.553.175.357
255.350.538
1.297.824.819

138.943.862.439
(12.3 10 .8 13.01 6)

46.619.667.668

[J

s6 dtr dau nAm
TAng trong nAm
Thanh ly,
nhll'Q'ng ban

7.196.126.856
208.960.100

5.478.315.988 1.517.751 .060
12.694.000

! 145.545.356)

(315.057.797)

s6 dU' cu61nam

7.259.541.600

5.1 75.952.191

s6 dU' c!Au nAm
TAng trong nAm
Thanh ly,
nhiiQ1l9 ban

(3.046.438.043)
{1 .710.213.998)


s6 dtr eu61nam

2.609.016.383

1.897. 11 2.078

562.420.983

5.068.549.444

(460.603.153)
1.517.75 1.060

13.953.244.851

Gia trj hao mon:

Gla trl eon lfl:

18


I
Chling khoan Vincom

1

C6ng ty C6


Nguyen gia:

]

s6 dll c!Au nam
Mua trong nam
Thanh ly, nhllqng ban

5.920.584.978

So dll cu6i nllm

5.920.584.978

Gia tr( hao mon:
So dll c!au nam
Hao mon trong nllm
Thanh ly, nhU'Q'ng ban

(991 . 748. 443)
(660.527.052)
(1 .652.275.495)

so dll cu6i nam
Gia tr! con ltl:

IV.6

s6 dll t1au nam


VNf)

Ngay 31 thflng 12
nam 2009
VND

710.288.064
867.564.879
68.440.414

120.000.000
583.885.474
6.402.590

1.646.293.357

710.288.064

n9p Quy h6 trv thanh toan

J
S6 dll c!Au nam
nOp b6 sung
1!11phfln b6 trong nam
56 du> cu6i nam

J

Ngay 31 thBng 12
nam 2010

THUYtT MINH SAO CAO TAl CHINH (ti6p theo)
vao ngay 31 thang 12 nam 2010 va cho nam tai chlnh ket thllc cung ngay

SO CHI

f1

IV.

CHI TltT M¢T

n

JV.8

Chi phi phBJ tra

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khoan Vincom

TRONG sAo cAO TAl CHINH (tlep theo)

Trich !11.1'6-c chi phi thlt6'ng ajnh ky
Chi phi mOi gioi giao djch chling khoim
cac khoan khac

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IV.9


ngAn hiln khflc

Klnh phi cOnx aotm
Sao
yt
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aautlt
cac khoan pMi
phai n¢p kMc

tra

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VN£)

12.269.703
8.058.843
22.936.053.861
119.829.675

119.383.469.334
107.540.349

23.063.942.379

119.503.279.386

CHI TIET MQT S6 CHi TIEU TRONG BAO CAO TAl CHiNH (tiep theo)

IV.10

Vdn chli s& h(I'U

IV.10. 1 Tllng giam v6n chU s& hCiu

M

V6nc6pMnda
ph8thi!lnh
VNfJ

Quy dv pMng /IIi
chlnh
VND

Quydt,rtrif
b6 sung v6n
VND

300.000.000.000

4.165.459

4.165.459

JOy kd)l k;1i
sau thuA

1.763.045.891

335.260.917.830
7.450.321.264

372.516.064

372.516.064

31.734.826.048
7.450.321 .264
(745.032.128)

300.000.000.000

2.135.561 .955

2.135.561 .955

38.440.115.184

342.711 .239.094

1.758.880.432

300.000.000 000

S6 dlJ' dfiU nllm
LQ'i nhu:1in trong nllm
PMn b6 cac quy

IV.

CHI

JV.10

Von chi! s& hO>u

TRONG BAO cAo TAl CHINH

thee)

thee)

IV.10.2 C6 phi!Ju ph6 thOng va c6 philw uu Cflli
Ngay 31thang 12
nllm 2010

Ngay 31 thang 12
nilm 2009

s6 c6 phieu dang ky pMt Mnh
s6 co phieu phat Mnh

30.000.000

30.000.000

C6 phidu ph6 thOng
C6 phidu uu (fiJi

S09-CTCK

thllc cOng ngay

IV.

CHI TltT MQT 56 CHi TIEU TRONG BAO CAO TAl CH[NH (titllp thee)

IV.11

Doanh thu hoij!t dgng kinh doanh chvng khofm

Doanh thu

Namnay
VNfJ

Nllm trvO"c
VNfJ

76.730.850.843
15.443.567.280
27.163.711 .692

89.728.743.445
20.440.621.205
38.497.314 400

dt?ng kinh doanh chll•ng


705.237.741
32.687.016.219

924.545.455
924.545.455
29.862.262.385

76.730 .850.843

89.728.743.445

Nllmnay
VNfJ

Namtru&c
VNfJ

19.312.249.806
13.374.766.413

21.742.146.665
8 .120.115.720

32.687.016.219

29.862.262.385

IV.11.1 Doanh thu khac

0

Nllmnay
VNfJ

Namtru&c
VNf)

1.997.214.299
12 .114.156.314
642.974.240
1.176.095.41 7
5.698.500
(4. 722.215.924)
2.476.347.562
2.526. 768.191
8.531 .016.189

2.924.460.749
11.374.533.843
752.814 .817
236 .958.548
119.846.855
(2.314.091 .593)
2.437.529.634
2.526.606.313
2 .905.4 12 .747

24.7 48.054.788

20.964.071.913


IV.14

0
0

S6 CHI

TRONG BAO CAO TAl CHINH

theo)

/y doanh

Chi phi nhan
quan ly
Chi phi v$t
Chi phi dO dung van phOng
hao tt!i san cO djnh
Chi phi
phi
ph i
Chi phi d1,1 ph6ng
Chi phi djch vv mua
Chi phi bang
khac

::1

D


NIJm tfll'&c
VNf)

149.231.556
140.953.789
8.277.767

3.488.322.251

9.348.254.400
998.605.820

Thu nh?p chi ph/ kh6c

Thu nhap khac
Hotln nh$p d1,1 ph6ng
Thu thanh ly tai san
Thu nhap khac
Chi phi khac
Chi phi thanh ly tai san
Chi phi khac

(672.568.548)
( 140.953.789)
!531 .614 759)

3.481 .711 .926
6.610.325
(4.138.386.380)
(4.135.238.290)