Deloitte CONG TY CO PHAN CHUNG KHOAN DAU KI-11 (7'hanh lap tai ntrac C 'Ong hoa Xci Hai Chu nghia Viet Nam) BAO CAO Ti( LE AN TOAN TAI CHiNH DA MAK SOAT XET Tai ngay 30 thing 6 nam 2016
CONG TY CO PHAN CHUNG KHOAN DAU KHI 1814/ TIndyng Kilt, Hoan Kiem Ha NOi, CIDCHCN ViOt Nam MVC LVC NOI DUNG TRANG BAO CAO TY a AN TOAN TM CHINH I BAO CAO SOAT 'CET BAO CAO TY Le AN TOAN TAI CHINH 2-3 BANG TONG HOP CAC CHI TIEU ROI RO VA VON KHA DVNG 4 C o c c MIN THUYET MINH BAO CAO II' Le AN TOAN TAI CHINH 5-17 c)** 1 COI Q?' TRiCH Mi DEL
Cling ty CO philn Chin khoan Dau khi V/v: BA cao Ty le an toan tai chinh CQNG HOA XA HQ! CHU NCHIA VIET NAM Di5'c lap - Tv do - Hanh phtic Kinh giri: fly ban Ch'ing khoin Nha oink BAO CAO TY LE AN TOAN TAI CHiNH Tai ngay 30 thang 6 nam 2016 Chang toi cam doan rang: Bao cao &roc xay dung tren co so s6 lieu duot cap nhat tai ngay Iap bdo cao va dirqc lap theo dung quy dinh tai Thong to se 226/2010/TT-BIC ngay 31 thang 12 narn 2010 va Thong to s6 165/2012/TT-BTC ngay 09 thang 10 ndm 2012 caa B6 Tai chinh sira d6i, b6 sung Th6ng to s6 226/2010/TT-BTC, quy dinh ve chi tieu an toan tai chinh va bien phap xir ly d6i veri cac t6 chtic kinh doanh chang khoan khong dap Ong cac chi tieu an toan tai chinh; Doi vai nhirng van de co the anh hang den dub hinh tai chinh caa C8ng ty phat sinh sau ngay lap bao cao nay, chang UM se cap nhat trong ky bdo cao tier) theo; Chang toi xin hoan toan chiu trach nhiem truac phap brat ve tinh chinh xac va trung tturc cua not dung bao cao. '1 6 - c (4/ CONG TY C A 1 g Hai Anh Giam die HQ Nqi, ngay 12 thang 8 neim 2016 Hoang Trung Kan Ph6 pitting phy track Phang Quin tri riii ro va Kiem soit noi b(i Dinh Thi Lan Phirong Ke tam trtro'ng
Deloitte Cling ty TNHH Deloitte Viat Nam Tang 12A, T6a nha Vinaconex 34 Lang Ha, Quan Wing Da, Ha NOi, Viet Nam Dien thoai: +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn So: /VN1A-HN-BC BAO CAO SOAT 'CET BAO CAO TY LE AN TOAN TAI CHINH Kinh girl: Cac Co slang H6i (ing Quin trl NI Ban Giant d6c Cong ty Co plan Chung khofin Dau khi Chung toi di soat xet bao cao ty le an toan tai chinh tai ngdy 30 thing 6 am 2016 cua Cong ty Co phin Ching khoan Diu Ichi (goi tit IA "Cong ty") dirqc lip ngay 12 thang 8 nam 2016, dr trang 4 den trang 17. BA cao ty le an toan tai chinh kern theo &roc lip theo quy dinh dm Thong tu se 226/2010/TT-BTC ngay 31 thang 12 nam 2010 va Thong tu se 165/2012/TT-BTC ngdy 09 thang 10 nam 2012 cua BO Tai chinh sfra doi be sung Th6ng to se 226/2010/TT-BTC quy dinh ye chi tieu an toan tai chinh va bier) phap xir ly doi veri cac to chic kinh doanh chung khodn khong dap (mg cat chi tieu an Wan tai chinh. Trach nhiom cua Ban Giaro d6c Ban Gam dec Cong ty ce trach nhiem lap va trinh bay bdo cao ty le an toan tai chinh hang ky phan anh trung thoc va hop Iy, tren cac khia canh trong yeu, ty' le an toan tai chinh cua Ging ty tai ngay 30 thang 6 nam 2016, phi.' hop veri quy dinh ve chi tieu an toan tai chinh tai Thong tir se 226/2010/TT-BTC ngay 31 thang 12 nam 2010 va Thong tu so 165/2012/TT-BTC ngay 09 thang 10 nam 2012 cua BO Tai chinh quy dinh ve chi tieu an toan tai chinh va bien phap xi ly doi vai cac to chdc kinh doanh chimg khoan khong dap (nig cac chi tieu an toan tai chinh. Trach nhi@n din Mins twin vien Mach nhiem cua chimg toi la dua ra ket luau ye bap cao ty le an Wan tai chinh kern theo dira tren ket qua soar xet cua chimg VOL Chung toi da thuc hien ding viec soat xet theo Chuin moc Viet Nam ve hqp Bong dich vu soar xet 2410 - Sok xet thong tin tai chinh giira nien di) do kiem town vien dec lip cua don vi thoc hien. Cong viec soar xet bap cao ty le an toan tai chinh bao gem viec thoc hien cac cuoc pheng yin, chil yen IA pheng vin nhong ngueri chiu trach nhiem ve cac van a lien quan den ty le an toan tai chinh, va thoc hien thu tuc phin tich va cac thu tic soat xet khac. Met cuec soar xet ye co ban ce phim vi hop hcrn met cuoc kiem toan dugc thoc hien theo cac chuin moc kiem toan Viet Nam va do viy khong cho phdp chfing Vol dot dugc so dam bao ring chung toi se nhin biet &roc tat ca cac van de tong yeu ce the duqc phat hien trong mot cuec kiem toan. Theo de, chimg toi kh8ng dim ray kien kiem toan. Ket lukin cuss Kim toan vien Can dr tren ket qua soat xet cua chung toi, chting toi khong thiy ce van de gi khien chiing toi cho ring bao cao ty le an toan tai chinh kern theo kh6ng phan anti trung thoc va hop ly, tren cac khia canh trong yeu, ty 1e an toan tai chinh cua C6ng ty tai ngay 30 thang 6 nam 2016, phii hqp ved quy dinh ve chi tieu an toan tai chinh toi Thong tir so 226/2010/TT-BTC ngdy 31 thang 12 nam 2010 va Thong to so 165/2012/TT-BTC ngay 09 thang 10 nam 2012 dm BO Tai chinh sira doi, be sung Thong tu so 226/2010/TT-BTC quy dinh ve chi tieu an wan tai chinh va bien phap xi ly doi vii cac to chirc kinh doanh chung khodn khong dap Ung cac chi tieu an toan tai chinh. :Yr Ten Deloitte duvc dung a chi mat hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, mot tong ty TNHH c6 try s6 tai Anh, va mang lubi cac hang thanh vien - rn6i thanh vien la mat t6 chirc dac lap ye mat phap ly. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan cau") khong cung cap dich vu cho cac khach hang. Vui!Ong xem tai website www.deloitte.com/about de biet them thong tin chi bet ye ca cau phap ly cue Deloitte Touche Tohmatsu Limited va cac hang thanh vien. 2
Deloitte BAO CAO SOAT XET BAO CAO T17 LE AN TORN TAI CHINH (Tiep theo) Van ctd can nhan manh Chang toi xin lau y ngutri doe an cac van de sau day: - Nhu da trinh bay tai Thuyet minh s6 4 - "Gia tri rui ro thi truang", quy mo rai ro thi twang cua cac khoan dau tu van c6 phieu cua cong ty dai chting khac va c6 phan, phan van gop va cac loci chimg khoan khac &roc dtroc xac dinh dua tren cac danh gia cua Cong ty ve mac d6 rui ro thi twang va thong tin tir bao gia caa ba (03) cong ty chang khodn. Cong ty da danh gia than trong va tin twang rang th6ng tin tren cac ban gia thu thap dtrac la pha hap veld mac do riti ro thi twang cita cac khoan dau tu nay. - Nhu da trinh bay tai Thuyet minh s6 5 - "Gia tri rai ro thanh toan", tai ngay 30 thang 6 nam 2016, gid tri rui ro thanh toan trtrac hart bao gam gia tri rat ro thanh toan cda s6 du 40.000.000.000 dang khoan phai thu tir mat nhom dau tu tai thanh ph6 H6 Chi Minh theo cac hop dang hap tac dau tu. Nha dau tu da sir dung gia tri cac c6 phieu so hau, den mat va cac giay chang nhan quy6n sir dung dat tai thanh ph6 H6 Chi Minh va mat s6 tai san khac veri tong gia tri 44.076.421.054 dang a dam bao cho kha nang thanh toan cho so da na nay. Ban Giam doc Cong ty danh gia va tin Wang rang Cong ty co the kiem soat va thanh ly tai san de thu hai khoan phai thu nay. Do do, C6ng ty da giam trir gid tri cac tai san bao dam la cac ca phieu va tien mat trong viec xac dinh quy m6 rai ro thanh toan cita cac khoan phai thu nay. Chinh sach lap bgo cao N/A gigi hktn ve 'it'd hong nhg:n NI stir dung bao ego sofit xet Khong pha nhan lc& luan neu tren, chting toi tau y ngutri doc bao cao ty le an toan tai chinh den Thuyet minh s6 3 phan Thuyet minh bao cao ty le an toan tai chinh ma to chinh sach lap bao cao t le an toan tai chinh chit y6u. Bao cao t le an toan tai chinh nay dtrac lap a gitip Cong ty dap img cac yeu can cua ca quart quan ly Nha nuerc co tham quyen theo quy dinh tai Thong tu so 226/2010/TT'-BTC ngay 31 thang 12 nam 2010 va Th6ng to s6 165/2012/TT-BTC ngay 09 thang 10 nam 2012 sira dai, ba sung Thong tu s6 226/2010/TT-BTC cua B6 Tai chinh quy dinh ve chi tieu an toan tai chinh va bien phap xir 1S, d6i veri cac to chic kinh doanh chimg khoan khong dap (mg cac chi tieu an toan tai chinh. Vi the, bao cao tsi le an toan tai chinh nay co the khong pha hop de sir dung cho muc Bich khac. nh Pho Tong Giant dtic Giay ch(mg nhan clang 4 Milli nghe ki6m than s6 0036-2013-001-1 Thay mat va dai dien cho CONG TY TNHH DELOITTE VIET NAM Ngay 12 thcing 8 nam 2016 Ha Noi, CHXHCN Viet Nam 3
CONG TY CO PHAN CHGNG KHOAN DAU ICHi So 18 Ly Thinfmg Kiet, quan Hoan Ki6m Ban coo an town tai chinh Ha N6i, CHXHCN Viet Nam Tai ngay 30 thong 6 nam 2016 BANG TONG HO" CAC CHI TIEU RUI RO VA VON KHA DUNG Tai ngay 30 thong 6 nani 2016 Don vi: VND STT Cac chi tieu 1 T6ng gia tri rin ro thi tra6ng 2 T6ng gia tri rui ro thanh town 3 T6ng gia tri rui ro hoat Ong 4 TOng gia tri rui ro (4=1+2+3) 5 Von khii dung 6 T5, I Von kha dyng (6=5/4) 30/6/2016 151.943.031.531 15.738.751.860 60.000.000.000 227.681.783.391 571.677.520.456 251% Hoang Hai Anh Ciao] diic Ha N6i, ngay 12 thcing 8 nom 2016 Hoiing Trung Kin Ph6 phong phy trach Pining Quin trj rui ro va Mein soot noi bo Dinh Thi Lan Phuong Ke loan trirerng 4
1 1 CONG TY CO PHAN CHUNG KHOAN DAU KHI SO 18 Ly Thuerng Kiet, c.* floan Kiem Bac' cao ty le an loan tai chinh HA Nei, CHXHCN Viet Nam Tai ngay 30 thang 6 nam 2016 THUYET MINH BAO CAO TY LE AN TOAN TAI CHINH Cac thuyk mink nay is mot b() phan hop thanh va can duvc doc dang then voi bao cao ty le an toan tai chinh ken theo 1. THONG TIN KHAI QUAT Hinh thin hilt' von 1 Citing ty Co phan Chang khoan Dau khi (goi tat lh "Cong ty") IA clang ty co phan do Tap doan Dau khi Viet Nam ding vai cac co dong chin lugc khac thanh lap tai Viet Nam theo Giay phep kinh doanh se 0103014903 ngay 14 thang 12 nam 2006 do SO Ke hoach va Dau to thanh phe HA Nei cap va Giay phdp host Ong kinh doanh chi:mg khoan se 26/UBCK-GPHDKD ngay 19 thang 12 nam 2006 do Uy ban Cluing khoan NhA lurk cap veri s6 von dieu le ban dau IA 150.000.000.000 d6ng. Ngay 18 thang 02 nam 2011, Uy ban Cluing khoan Nha nu& da cap Giay phdp dieu chinh so 15/GPDC-UBCK. Theo do, von dieu le clang ky ctia Clang ty IA 598.413.000.000 ding. 'Ring so nhan vien can Cong ty tai ngay 30 thang 6 nam 2016 IA 148 ngu&i (tai ngay 31 thang 12 nam 2015: 149 ngto&i). Nginh nght kinh doanh va hoot 'ging chinh Cong ty boat deng trong linh Niue chang khoan. Hoat deng chinh cita Cong ty IA moi gieri chung khoan; to van tai chinh, to van dau to chimg khoan; to doanh chimg khoan; bao lanh phat hanh chting khoan va hru ky chi:mg khoan. Hei dong Quin tri va Ban Giam d6c Cac thanh vier' cila Hei ding Quan tri va Ban Giam doc Cong ty da dieu hanh Cong ty trong ky va den ngay lap bao cao nay g6m: Hoi done Quin tri 1 1 Ong Nguyen Anh Tuan Chu tich (BO nhiem ngay 26 thang 4 nam 2016) BA Hoang HAi Anh Chu tich (Mien nhiem ngay 25 thang 4 nam 2016) Ong Trinh The Phtrcmg BA HoAng HAi Anh Uy vien Uy vien Ong DA Queic BA Uy vien (B6 nhiem ngay 13 thang 4 nam 2016) Ong Twang Quec Dan Uy vien (BO nhiem ngay 31 thang 5 nam 2016) Ong Nguyen Viet HA Uy vien (Mien nhiem ngay 29 thang 3 nam 2016) Ong Doan Thanh Nhan Uy vien (Mien nhiem ngay 29 thang 3 nam 2016) Ong Takahiro Yazawa Uy vien (Mien nhiem ngay 29 thang 3 nam 2016) Ong Bin The Anh Uy vien (Mien nhiem ngay 13 thang 4 nam 2016) Ong Nguyen Sinh Dung Thong 1Jy vien (Mien nhiem ngay 31 thang 5 nam 2016) Ong Nguyen Anh Tuan Uy vien (B6 nhiem ngay 30 thang 3 nam 2016, mien nhiem ngay 25 thang 4 nam 2016) Ban Clam dtic BA Hoang Hai Anh Ong Tran Hung Dang Ong Nguyen Xuan Hung Ong Dang Minh Quang BA Thai Viet Anh Giant dee PhO Giam dee PhO Gam dee Phei Gam deic PhO Giam chic 5
CONG TV CO PHAN CHUNG KHOAN DAU KM' THUYET MINH BAO CAO Ti'" LE AN TOAN TAI CHINH (nip theo) 2. CO SO LAP BAO CAO Ti7" Lt. AN TOAN TAI CHINH VA KY KE TOAN Co se'. Igp bao can ty I an toan tai chinh va muc dich sir dung Bao cao t le an toan tai chinh kem theo dugc lap phi] hgp \fed hung can tai Th6ng tu se 226/2010/TT- BTC ngay 31 thang 12 nam 2010 va Thong tu so 165/2012/TT-BTC ngay 09 thang 10 nam 2012 ccia BO Tai chinh sira dei be sung Thong tir se 226/2010/TT-BTC quy dinh chi tieu an toan tai chinh va bien phap xir lj dei yeti cac to chac kinh doanh chang khoan khong dap (mg cac chi tieu an toan tai chinh. Bao cao nay chi dugc sir dung a nap cho cac ca quan quan 1j, Nha nuac co tham quy'en. Kj, ke than Nam tai chiral cila Cong ty bit du tir ngay 01 thang 01 va ket thiic vao ngay 31 thang 12. 3. TOM TAT CAC CHINH SACH CHU 141.) TRONG VICC LAP BAO CAO TV LC AN TOAN TAI CHINH Sau day la nhimg chinh sach chu yeu dugc Cong ty lip dung trong vies lap bao cao ty le an toan tai chinh nay. TS, Ig von kha dung Ts, l' yen kha dung dm Cling ty duuc xac dinh theo quy dinh cua Thong tu se 226/2010/TT-BTC ("Thong tir 226") nhu sau:,* c :\ Trong do, tong gia tri rai ro IA tong cac gia tri rui ro thi truang, gia tri raj ro thanh toan, va gia tri rui ro hoat dong. Von kha dung Von kha dung la yen chi' sa hit CO the chuyen doi thanh den trong yang chin mucri (90) ngay. Vein kha dung dugc dieu chinh tang them hoic giam tri] theo htrang clan tai Dieu 5, 6 dm Thong tu 226. Gig tri riii ro thi trtrang Gia tri Kul ro thi twang la gia tri tuang (mg vm muc do ton that CO the xay ra khi gia thi trtrang cua tai san dang sg htiu bien dang theo chieu hung bat Igi. Gia tri rui ro thi trutmg dugc xac dinh theo quy dinh cua Thong to 226 ram sau: Gid tri nil ro thi tuning = Vi thi rbng * Gid tai san * He so rill ro thi trifling Trong do vi the rang dei veil met chting khoan tai met thiri diem la se luting chang khoan ma Cong ty dang nam giu, sau khi dieu chinh giam bat se chang khoan cho vay va tang them se chang khoan di vay hgp vai quy dinh cua phap luat. Cong ty khong xac dinh gia tri rui ro thi truing cho cac chang khoan, tai san sau: Co phieu quy; Chang khoan phat hanh Uri cac to chile co quan he vori Cong ty; Chimg khoan co thoi gian bi han the chuy'en nhugng con lai ten 90 ngay ke tir ngay lap bao cao; Trai phieu, cac cong cu ng, giay to co gia tren thi trirang ti'en to da dao han. GM tai san Ty le Win khii dung Gid tai san dugc xac dinh theo nguyen tic dinh gia dugc quy dinh tai Thong tu 226 nhu sau: 6 Vijn khii dung x 100% Tong gid tri rui ro -.'., 0,, 1 * C I) \ Y
CONG TY CO PHAN CHU'NG KHOAN DAU KHI THUYET MINH BAO CAO 'Fir LE AN TORN TAI CHINH (Tiep theo) STT Logi tail sin Nguyen tic dinh gia giao dich tren thi truirng Tien va cfic khofin tirang dircrng tien, ding cy thi tririrng tien to 1. Tien (VND) Se du tai khodn tai ngay tinh toan 2. 3. 4. Ngoai to Tien gili ky han Tin phieu kho bac, hei phieu ngan hang, thucrng phieu, chi:mg chi tien girl co the chuyen nhuong, trai Gia tri quy doi ra VND theo ty gid tai cac Cr; chirc tin dung &roc phdp kinh doanh ngoai hei tinh tai ngay tinh man Gid tri tien girl cong lai chira &roc thanh toan teri ngay tinh toan Gid mua cong veil lai lay ke tinh den ngay tinh toan phieu va cac cong cu thi true:mg tien te chit khdu Trai phieu 5. Trai phieu niem yet - Gia yet binh quan tren he thong giao dich tai So Giao dich Chimg khodn tai ngdy giao dich gdn nhdt cong lai lay ke; - Tnriyng hop khong co giao dich nhieu hcrn hai (02) tuin tinh den ngay tinh toan, IA gia tri km nhdt trong cac gia tri sau: + Gia mua cong lai lay ke; + Menh gia cong iai lily ke; + Gia xac dinh theo phtrcrng phap noi b0 dm to auk kinh doanh chimg khoan, bao gem ca Idi lily ke. Titc la: Max (Gia mua cong ldi lily ke; Menh gia cong!di lily ke; Gid xac dinh theo phtrcmg phap noi b0, bao gem ca lai lily ke). 6. Trai phieu }cluing niem yet La gid tri km nhat trong cac gia tri sau: + Gia yet (neu co) tren cac N thong bdo gid do to chat kinh doanh chimg khoan lua chon, cong iai lily ke; + Gid mua cong lai lily ke; + Menh gia cong lai lily ke; + Gid theo quy dinh noi bo cua to chirc kinh doanh chimg khodn, bao gem ca raj lay ke. Tirc IA: Max (Gia yet (neu co); Gia mua cong Idi lay ke; Menh gid cong lai lay ke; Gid xac dinh theo phircrng phap noi be, bao gem ca lai lily ke). Co phieu 7. Co phieu niem yet ten SO Giao dich Chimg khoan He Chi Minh - Gia dung cfra tai ngdy giao dich gan nhdt ngay tinh town; - Tnr6ng hop khong c6 giao dich nhieu hcrn hai (02) tudn tinh den ngay tinh town, IA gid tri km nhat trong cac gia tri sau: + Gid tri se sach; + Gia mua; + Gia theo phucrng phap noi bo cda to chat kinh doanh chimg khoan. Tim la: Max (Gia tri se sach; Gia mua; Gid xac dinh theo phircrng phap noi b0). 7
CONG TY CO PHAN CHUNC KHOAN DAU KHi THUYET MINH BAO CAO TY LE AN TOAN TAI CHINH (Tiep theo) 1 STT Loai tai sin Nguyen Bic dinh gia giao dish tren thi tru*ng - Gia giao ditch binh quart dm ngdy giao dich gan nhat ngay tinh town; - Tnrong hop khong c6 giao dich nhieu ham hai (02) tun tinh den ngdy tinh town, la gid tri Ian nhat trong cac gia tri sau: 8. Co phieu niem yet tren Sa Giao dich + Gia tri se sach; Chimg khoan Ha NOi + Gia mua; + Gia theo phucrng phap noi be dm to auk kinh doanh chung khoan. Tat la: Max (Gia tri se sach; Gia mua; Gia xac dish theo phtrcrng phdp noi b0). 9. 10. Co phieu cua Cong ty dai chițng (Ling ks, giao dich tren he thong UpCom Co phieu da clang kj, ltru ky nhung chua niem yet, chtra clang 14 giao dich - Gia giao Bich binh quan dm ngay giao dich gan nhat ngdy firth toan; - Trtrong harp khong c6 giao dich nhi'eu hcrn hai (02) tuan tinh den ngay tinh town, la gid tri Ian nhat trong cac gid tri sau: + Gia tri so sach; + Gia mua; + Gid theo phuong phdp noi be cua to auk kinh doanh chimg khodn. Tile la: Max (Gia tri se sach; Gia mua; Gid xac dinh theo phucrng phap noi b0). - Gid tri trung binh dua tren bdo gia cua t6i thieu ba (03) tong ty cluing khoan khong phai la ngutri co lien quan tai ngdy giao dich gan nhat truck th6i diem tinh wan. - Tru6ng hop khong c6 dti bao gia am t6i thieu ba (03) tong ty chting khodn, la gia tri km nhat trong cac gid tri sau: + Gia tir cat bao gia; + Gia dm kj bat) cao gan nhat; + Gia tri s6 sach; + Gia mua; + Gid theo quy dinh noi b0 dm te chirc kinh doanh chting khodn. Tilt la: Max (Gid tir cac bao gid; Gia cua kj, bao cao gan nhat; Gia tri se sach; Gia mua; Gia theo quy dinh nei be cua to chirc kinh doanh chung khodn). 8
CONC TY CO PHAN CHIING KHOAN DAU ICHi THUYET MINH BAO CAO TY LE AN TOAN TA1 CHINH (Tiep theo) STT Loai tai san Nguyen tic dinh gii giao dich tren thi truing La gia tri lam nhat trong cac gia tri sau: + Gia tri se sach; 1 I. + Menh gia; Co phieu bi,dinh chi giao dich, hoac + Gia theo phuong phap not be dm to chic kinh hay niem yet hoac hay clang ky giao doanh chirng khoan. dich Ttic la: Max (Gia tri se sach; Menh gia; Gia xac dinh theo phucmg phap not be). 12. Co phieu caa to chirc trong tinh trang giai the, pha san 13. CO phan, phan yen g6p khac QujVCit phieu etia Cling ty din fir chtimg khoin 14. Quy dong dai chang 15. Quy thanh vien/quy mer/c6 phieu caa Cong ty dau to chirng khoan phat hanh rieng le 16. Cac trugng hop khac Tit sin di dinh 17. Quyen sir dung dat... 18. 19. Nha dra/vat kien trac bao gem ca. cac hang mac xay dung co ban dey dang Cac trang thiet bi, may mew, phuong tien... 20. Cac tai san c6 dinh khac 80% gia tri thanh ly caa c8 phieu de tai ngay lap bang can dei ke toan gan nhat, hoac gia theo quy dinh noi be dm t6 chirc kinh doanh chting khoan. La gia tri Ian nhat trong cac gia tri sau: + Gia tri se sach; + Gia mua/gia tri von Op; + Gia theo quy dinh not be cam to chat kinh doanh chimg khoan. Tat la: Max (Gia tri so sach; Gia mua/gia tri yen gop; Gia theo quy dinh not be ctia to chew kinh doanh chfrng khoan). - Gia dong cira caa ngay giao dich gan nhat ngay tinh toan; - TnrOng hap khong c6 giao dich nhieu ham hai (02) tuan tinh den ngay tinh toan la: NAV/1CCQ tai ky bao cao gan nhat truac ngay tinh toan. Gid tri tai san rong NAV tren mot don vi phan von gop/dcrn vi chimg chi quy/c6 phieu tai ky bao cao gar) nhat auerc ngay tinh toan. Theo quy dinh net be caa to chat kinh doanh chfrng khoan. Gia tri dugc xac dinh beri t6 chic dinh gia dec lap do to char kinh doanh chimg khoan ltra chon. Gia tri ducyc xac dinh beri t6 chic dinh gia dec lap do to chic kinh doanh chirng khoan Ira chon/chi phi xay dtmg co ban der dang lay ke. Gia tri con lai caa tai san. Gia tri dugc xac dinh beri to chic dinh gia dec lap do to chat kinh doanh chting khoan ltra chon. 9
CONG TY CO PHAN CHUNG KHOAN DAU ICH1 THUYET MINH BAO CAO TY L$ AN TOAN TAI CHINH (Tier) theo) Hes so rat ro thi trweitg He s6 rut ro thi trutimg &roc xac dinh cho timg khoan muc tai san theo quy dinh dm Thong tu 226 dtroc trinh bay 6 Thuyet minh so 4. Gil tri rrii ro thi trueng tang them Gid tri rut ro thi truerng oh mot tai san xac dinh theo quy dinh tren day se phai dieu chinh tang them trong tru6ng hop t6 chuc kinh doanh chimg khoan dau to qua nhieu vao Lai san do, ngoai trir chting khoan dang trong th ii gian bao lanh phat hanh theo hinh thtrc cam ket chac chan, trai phieu Chinh phit, trai phieu &rot Chinh phu bao lanh. Gia tri rut ro duot dieu chinh tang theo nguyen tic sau: Tang them 10% trong trutmg hap gia tri can khoan dau tu nay chiem tir 10% tai 15% Win chit set hilu ciia to chat kinh doanh chimg khoan; Tang them 20% trong truerng hop gia tri cua khoan dau tu nay chiem tir 15% tai 25 0/(1VOn chit ser htu cua t6 chirc kinh doanh chimg khoan; Tang them 30% trong truing hop gia tri cita khoan du ttr nay chiem tir 25% tr6 len Von chit sit him ctia to chtic kinh doanh chirng khoan. Cac khoan co tirc, trai tirc, gia tri quyen uu dai can chcrng khoan (neu co) hoac co iai cho vay cua tien giri va cac khoan tuong throng tien, cong cu chuyen nhuong, giay to' co gia dime dieu chinh tang them vao gia tri tai san khi xac dinh rut ro thi trutrng. Gig tri rut ro thanh toan Gia tri rut ro thanh toan la gia tri tucmg timg veri mac do Mn that co the xay ra khi diai tic khong the thanh toan dung han hoac chuyen giao tai san dfing han theo cam ket. Gid tri rut thanh toan &roc xac dinh khi thew ngay giao dich cua cac hop ding, giao dich nhtr sau: Gid tri nit ro thanh toan truac theri han nhan chuyen giao chtirng khodn, tien va thanh ly hop ding, cluctc xav dinh nhu sau: = He so rut ro thanh loan theo x Gici tri tai san tiem an rai ro Gia tri rut ro thanh loan trirac that han thanh toan cioi tcic thanh loan co Nguyen tic xac dinh riti ro thanh toan truck thai han tren day dirge dp dung cho cac hop ding sau day: - Tien giri co ki han tai cac to chtic tin dung, cac khoan cho vay dei veri cac to chin, ca nhan khac; - Hop ding vay, moon Chung khoan phi] hop veri quy dinh cua phap luat; - Hap ding ban co cam ket mua lai chimg khoan phi' hop veri quy dinh cita phap luat; - Hop ding mua co cam ket ban lai chirng khoan phi" hop vat quy dinh cua phap luat; - Hop ding cho vay muaky quy chimg khoan phit hap veri quy dinh cda phap luat; - Cac khoan phai thu, cac khoan phai thu khac va cac tai san khac co tiem An ruli ro thanh toan. Doi veri cac khoan phai thu qua han, chimg khoan chug nhan chuyen giao dung han, ke ca chung khodn, tien chua nhan duoc tir cac hop ding not ten, gid tri rut ro thanh toan qua thiri han duoc xac dinh theo nguyen tic sau: Gia tri rai ro thanh loan qua = He sd rat ro thanh loan theo x Gici tri tat san tiem an rni ro thai han thanh loan thai gian thanh loan 10
CONG TY CO PHAN CHUNG KHOAN DAU ICHi THUYET MINH BAO CAO TY LE AN TOAN TAI CH!NH (Tiep theo) He so rui ro thanh loan Ho so rui ro thanh toan theo doi tac &rot quy dinh tai Thong to 226 nhu sau: STT Did tac thanh town cho to char kinh doanh chirog khoin 1-1g so rtii ro thanh toan I. Chinh phd, cac to chdc phat hanh &roc Chinh phd bao lanh, Bo Ili chinh bao Mull, Ngan hang Nha nudrc, Chinh phd va Ngan hang Trung wing cac nuarc thuoc khai OECD; Uy ban Nhan dan tinh, thanh pha truc thuac Trung ircmg; 0% 2. So Giao dich Chirng khodn, Trung tam Luu ks, Chiing khoan; 0,8% 3. 4. 5 To chile tin dung, to chdc tai chinh, to chdc kinh doanh chimg khodn thanh lap 0 cac ntrac thuac khai OECD va of) ha so tin nhiam dap ting cac diau kin khdc theo quy dinh not bi) caa to oink kinh doanh chirng khodn; To chdc tin dung, to chdc tai chinh, to chdc kinh doanh chi:mg khodn thanh lap ngoai cac ntroc OECD; hoac thanh lap tai cac nuoc thuac khoi OECD va khong dap Ong cac dieu kian khdc theo quy dinh not ba cila to chirc kinh doanh chting khoan; To chirc tin dung, to aide tai chinh, to chtic kinh doanh chdng khoan thanh lap va hoat clang tai Viet Nam ; 6. Cdc fa chdc, ca nhan khac. 8% 3,2% 4 8% 6% He so rui ro thanh toan theo thin gian duot quy dinh tai Thong tir 226 nhu sau: STT Thiri gian qua Ilan thanh toan, chuytn giao chtimg khoan He SO riii ro 1. 0-15 ngay sau thari han thanh toan, chuyen giao chirng khoan 16% 2. 16-30 ngay sau thtri han thanh toan, chuyen giao chirng khoan 32% 3. 31-60 ngay sau the'ri han thanh toan, chuyen giao cluing khodn 48% 4. Tit 60 ngay trd di 100% Then han thanh todninhan chuyen giao chimg khoan la T+2 (dai yen CO phieu niem yet), T+1 (dal voi trai phiau niem yet); hoac T+n (dai vbi cac giao dich thoa thuan ngoai he thong giao dich trong n theo them thuan cda hai ben). 11
CONIC TY CO PHAN CHUNG KHOAN DAU ICHI THUYET MINH BAO CAO Ti LE AN TOAN TAI CHINH (Tiep theo) Gia tri tai san tiem an rtii ro thank tocitt Gia tri tai san tiem an rtii ro thanh town trong hoat Ong vay, cho vay chting khoan, giao dich lc)", guy, giao dich mua ban lai STT Lo#i hinh giao dich Gig tri tai san tiem An rid ro thanh toin 1. Tien girl tie ky han, khoan tien cho vay khong c6 tai san bao dam Toan bia gid tri khoan cho vay 2. Cho vay chirrig khoan 3. Vay chimg khoan 4. 5. 6. Hop &mg mua chting khoan c6 cam ket ban lai Hop dong ban Chung khoan co cam ket mua lai Hcrp &Ong cho vay mua 14 quy (cho khach hang vay mua chimg khodn)/cac th6a thuan kinh to c6 ding ban chat S6 du no bao gem gid tri khoan vay, lai vay va cac loai phi. Max {Gia tri thi truing cda hop dong - Gia tri tai san dam bao (neu c6),0} Max {Gia tri tai san dam bao - Gid tri thi truing cila hop deng,0} Max {Gia tri hop dong tinh theo gia mua - Gia tri thi truing caa hop ding x (1 - he s6 rin ro thi truang),0} Max {Gia tri thi truing tea hop dong x (1 - he. so nil ro thi truimg) - Gia tri hop d'eng tinh theo gia ban,0) Max {S6 du no - Gid 61 Lai san dam bao (neu c6),01 Trutrng hop tai san bao dam dm khach hang khong c46 gia tham khao theo thi truing, thi &roc xac dinh theo quy dinh not bo cua to chat kinh doanh chang khoan. Gici tri tai san tiem an rid ro trong hoat Ong giao dich chzing khocin STT Thoti gian Gii tri tai san tiem an rid ro A - DM vtri cac giao dich bin chirng khoin (ben bin la to chat kinh doanh cluing khoin hoc khich hang cilia to chirc kinh doanh cluing khoin trong hoist dang moi gibi) 1. Tnr6c thai han nhan thanh toan 0 2. Sau thtri hp nhan thanh toan Gid tri thi truing dm Hcrp deng (trong trtr?mg hap Gia thi tnrimg thap hcm Gid giao dich) 0 (trong truing hap Gia thi trirtmg cao hcm Gid giao dich) B - DOi yid cac giao dich mua chirng khoin (ben mua li to chine kinh doanh chirng khoin hoc khich hang ciia t6 chirc kinh doanh chirng khoin) 1. Tnrac thai han nhan chuyen giao chimg khoan 0 2. Sau thtri han nhan chuyen giao chtimg khoan Gid tri thi truing tea Hop citing (trong trueng hop Gia thi truing cao hcrn Gia giao dich) 0 (trong trirarng hop Gia thi inking cao km Gia giao dich) %1 25 NG 101 ThOri han thanh toan/nhan chuyen giao chtimg khoan la T+2 (dei yin di phi& niem yet), T+1 (d6i vtri trai phieu niem yet); hoac T+n (d6i vtri cac giao dich thoa thuan ngoai he thong giao dich trong n theo th6a thuan cua hai ben). Gia tri tai san tiem an rui ro thanh loan doi voi cac khoan phai thu, trcii phiau da dao han, cac cong cu no del &to han: la gia tri khocin phai thu tinh theo menh gia, cong them cac khoan chtra cluqc thanh loan, chi phi co lien quan va trit di khoan thanh loan thuc nhan tru-6.c do (nau co). 12
CONG TY Co PHAN CHUNG KHOAN DAU KHII THUYET MINH BAO CAO 'Ft LC AN TOAN TAI CH1NH (Titp theo) Glum tra- gici tri tai san ti ;em &n rtii ro thanh loan Cong ty duoc dieu chinh giam trir phan gia tri tai san bao dam cita d6i lac, khach hang khi xac dinh gia tri tai san tiem an rui ro thanh toan quy dinh tai khoan 1, Dieu 9 dm Thong to 226 trong trucmg hop cac hop deng, giao dich nay dap Ung day du cac dieu kien sau: a) D6i tac, khach hang co tai san bao dam thuc hien nghia vu cua minh va tai san bao dam la tien, cac khoan ttrcmg throng tien, giay ta co gia, cong cu chuyen nhtrong ten thi trutmg tien te, chirng khoan niem yet, dang kj, giao dich tren S6 Giao dich Chirng khoan, trai phieu Chinh phir, trai phi'eu dirge BO Tai chinh bao lanh phat hanh; b) T6 chat kinh doanh chimg khoan co quyen dinh doat, quan 15/, sir dung, chuyen nhucrng tai san bao dam trong truirng hop d6i tic khong thuc hien nghia vu thanh toan day du va dung thai han da th6a thuan tai cac hop deng. Gia tri tai san bao dam dirot giam trir &roc xac dinh nhu sau: Gia tri tat san bao dam = Khai Luang tai san x Gici tai san x (1- H sa rat ro thj truang) Gici tai san duric xac dinh theo nguyen tac quy dinh caa Thong to 226 duor trinh bay Lai Thuyk minh so 3. He so riii ro thi truelng duov xac dinh theo guy dinh cart Thong tu. 226 chive trinh bay Lai Thuyk minh so 4. Gia'm trir girl tri rai ro thanh loan Gia tri rui ro thanh toan phai ducrc diet' chinh tang them trong cac true:mg hop sau: a) Tang them 10% trong twang hop gia tri khoan cho vay del vai met t6 chirc, ca nhan va nh6m t6 chdc, ca nhan lien quan (neu co), chiem tar 10% tai 15% Win chu so Wu; b) Tang them 20% trong trutmg hop gid tri khoan cho vay doi vai met to chirc, ca nhan va nhom t6 chirc, ca nhan lien quan (neu co), chi& tit 15% tai 25% V6n chit' se him; c) Tang them 30% trong trutmg hap gia tri khoan cho vay d6i vai met t6 chtic, ca nhan va nhom t6 chik, ca nhan lien quan (neu co), hoac met ca nhan va cac ben lien quan tai ca nhan d6 (neu co), chiem tar 25% V6n chu so hint trer len. Gia tri riii ro ho?t dong Gici tri rai ro hoat dong la gia tri tucmg (mg yen mac do ten that co the xay ra do 16i ky thwa:t, 16i he th6ng va quy trinh nghi'ep vu, 16i con ngutri trong qua trinh tac nghiep, hoac do thieu von kinh doanh phat sinh tar cac khoan chi phi, 16 to hoat deng dau tu, hoac do cac nguyen nhan khach quan khac. RId ro hoat dong cua to chdc kinh doanh Chung khoan &roc xac dinh bang 25% chi phi duy tri hoat dong cua t6 chirc kinh doanh chirng khoan trong yang mutri hai (12) than lien ke tinh ten thang gan nhat, hoac 20% Win phap dinh theo quy dinh cua phap luat, tity thuoc vao gia tri nao Ian hon. Chi phi duy tri hoat deng cua t6 chirc kinh doanh chimg khoan ducrc xac dinh bang tong chi phi phat sinh trong ky, trir di: a) Chi phi khau hao; b) Du phang giam gia dau to ngin han; c) Du pining giam gia dau to dai han; d) Dtr phong phai thu kho dbl. 13
CONG TY CO PHAN CHUNG KHOAN DAU KHi THUYET MINH BAO CAO TY 14 AN TOAN TAI CH inh (Tiep theo) 4. Ga TR! RUI RO TH1 TRIIONG Hg so rui ro (1) I. Tien va cac khoin tirovg dining tien, ding cu thi &iron tien to 1. Tien mat (VND) 0% 38.868.634 2. Cac khoin tuong duong tien, tien girl co ky han 0% 1.870.000.000 It. Co phieu 3. Co phieu phie thong, co phieu uu dai cua cac t6 chic niem yet tai ser Giao dich chang khoin Ho Chi Minh; cluing chi quji dai chting clang ma 4. Co phieu ph6 th6ng, co phieu uu dai caa cac t6 chat niem yet tai Sb Giao dich Chting khoan Ha NOi 5. C6 phieu pile thong, di phieu 'au dai cac cong ty dai chang chtra niem y6t, clang ky giao dich qua he thong UpCom Dcm vi: VND Quy mo riii ro Gia tri rui ro (2) (3)= (1)x(2) 10% 21.712.862.900 2.171.286.290 15% 9.042.289.600 1.356.343.440 20% 2.349.800 469.960 6. CO phieu cua cac cong ty dai chang khic (*) 50% 98.924.423.681 49.462.211.841 III. Ch'ing khoin khic 7.Co phan, phan von gop va cac loaf chang khoin khic 80% 123.690.900.000 98.952.720.000 (*) TONG CIA TRI RUI ROTH! TRU.ONG (I+H-I-H1) 151.943.031.531 (*) Quy mo rai ro thi truang cua co phieu cua cong ty dai chang.khac va co phan, phan von gap va cac loci chang khoan khac dtroc ducfc xac dinh dua ten dtra ten cac danh gia caa Cong ty ve mac da rui ro thi tnaing va cac th6ng tin tic ban gia caa ba (03) clang ty chting khodn. Cong ty da danh gid than trong va tin tuang rang thong tin tren cac bdo gia thu thap duqc la pha hop vet mac de raj ro thi traeng cua cac khoan du to nay. 14
CONG TY CO PHAN CHITNG KHOAN DAU K141 THUYET MINH BAO CAO TY LE AN TOAN TAI CHINH (Tiep theo) 5. GIA TRI RUI RO THANH TOAN Loai hinh giao dick 1. Rui ro &Irk thiri han thanh town 1 Tien giri ky han va cac khoan tien cho vay khong co tai san dam bao va cac khan phai thu tir hoat dang giao dich va nghiep vu kinh doanh chirng khoan 2 Hop dang cho vay mua ky quy (cho khich hang vay mua cluing khoin)/cac thoa thunn kinh to co ciing ban chit Dan vi: VND Gil tri riii ro TAng gia tri (1) (2) (3) (4) (5) (6) rid ro 96.827.168 112.200.000 789.651.506 998.678.674 3.724.562 2.227.544.216 2.231.268.778 II. Riii ro qui thiri han thanh town Thin gian qui han He A rtii ro Quy mo rtii ro Gil tri rui ro 3 Tir 60 ngay trer di 100% 12.508.804.408 12.508.804.408 TONG CIA TRI RUI RO THANH TOAN 15.738.751.860 Tai ngay 30 thing 6 nom 2016, gia tri rui ro thanh toan truck han bao g6m gia tri raj ro thanh toan cita so du 40.000.000.000 diing khoan phai thu tir mot nhom dau to tai thanh ph6 H6 Chi Minh theo cac hap dang hop tic dau tu. Nha dau to da sir dung gia tri cac c6 phieu soy hitu, tian mat va cac giay chimg nhan quy6'n sir dung dat tai thanh phi; H6 Chi Minh va mot s6 tai san khac veri tong gia tri 44.076.421.054 d'ang a dam bao cho kha nang thanh toan cho s6 du no. nay. Ban Giam doc Cong ty danh gia va tin tuang rang Cong ty co the kiam soot va thanh 1y tai san a thu 1161 khoan phai thu nay. Do do, Cong ty da giam trir gia tri cac tai san bao dam la cac c6 phil va tin mot trong vi'ec xac dinh quy mo rdi ro thanh toan cua cac khoan phai thu nay. 6. GIA TRI RUI RO HOAT DONG RiJI RO HOAT BONG (Tinh trong ving 12 thing) Don vi: VND Gil tri I. Tong chi phi hoot ding phit sinh trong yang 12 thing 90.543.780.366 II. Cic khoin giim trir khoi tong chi phi 6.868.115.372 1. Chi phi khau hao 1.500.380.914 2. Du phang giam gia dau tu ngin han 3.582.142.567 3. Du phong phai thu kho doi 1.785.591.891 III. Tting chi phi sau khi giim trir (III = I II) 83.675.664.994 IV. 25% T6ng chi phi sau khi giim trir (IV = 25%*III) 20.918.916.249 V. 20% Vtin phip dinh cua to chtk kinh doanh ching khoin 60.000.000.000 TONG GIA TRI RUI RO HOAT DONG (C=Max {IV, V}) 60.000.000.000 15
CONG TY CO PHAN CHUNG KHOAN DAU KHI THUYET MINH BAO CAO TY LE AN TOAN TAI CHINE' (Tiep theo) 7. VON KHA DUNG STT NQI DUNG Vt'm khi dung flora vi: VND Vt)n khi dung Khoin giam trir Khoin tang them A Ngutm von ( 1 ) (2) (3) 1 Wen chu ser hau khong bao gom co phan 598.413.000.000 uu dai hoan lai (net, co) 2 Thang du yen ce phan 67.439.970.360 3 CO phiau quy 4 Qu'y du tit be sung von dieu le 3.375.291.013 5 Qu5r du phong tai chinh 3.364.941.013 6 (La) Fay ke tnrac khi trich lap cac khoan (50.973.162.366) du phong theo quy dinh cua phap luat (i) 7 Toan be phan giam di hoac tang them cua 13.702.161.468 208.282.756 cac chimg khoan tai chi tieu dau to tai chinh (ii) la Ttmg 621.620.040.020 13.702.161.468 208.282.756 B I Tai san ngin han Cic khoin phii thu ngin han 1 Tra true c cho ngikri ban 2 Cac khoin phai thu khac Phai thu khac có thai han thank loan con lai tren 90 ngay II Hang din kho III Tai san ngin han khic 1 Chi phi tra tnrac ngin han 2 Tai san ngin han khac 3 Tam Ung 1B Tling C Tai san did han I II 1C Tting Tai sin co dinh Tai sin dai han!chic 5.518.332.638 89.200.000 5.429.132.638 5.429. 132.638 117.796.439 6.768.648.191 644.351.448 3.597.436.743 2.526.860.000-12.404.777.268 1.456.932.169-22.586.931.415 24.043.863.584 VON KHA DUNG = IA-1B-1C 571.677.520.456 16
CONG TY CO PHAN CHUNG KHOAN DAU KHI THUYET MINH BAO CAO TY LC AN TOAN TAI CHINH (Titp theo) (i) Lo lay kt truck khi trick lap cic khofin dg phong theo quy dinh ctia phip luit 30/6/2016 VND (lit) lily ke (71.687.465.561) Cong die khoin dkr phong L Dv phong suy giam gia tri cac tai san tai chinh va tai san the chap 13.702.161.468 2. Dv phong phai thu kho den 6.803.141.727 3. Dv phong suy giam gia tri tai san ngan han khac 209.000.000 (50.973.162.366) (ii) Gil tri tang them hoac giim di ctia chirng khoin tai chi tieu dau tv tai chinh Chi titt gia tri tang them hoac giam di dm chimg kholn tai khoan muc du to tai chinh dirgc di'eu chinh vao yen kha dung tai ngay 30 thang 6 nam 2016 nhu sau: Gil tri tang them Gil pie VND Gil thi trir&ng VND Chenh Tech VND Chimg khoan thuang mai 5.854.192.444 6.062.475.200 208.282.75 Gil tri gilm di 208.282.756 Chirng khoan thuang mai 60.097.158.068 46.394.996.600 (13.702.161.468) * (13.702.161.468}''3: CONG TY CCpHICN CHONG kr, Q $..\ DA J 0 4.. /P4-1? Hohng Hai Anh Giam dttc Ha N6i, ngay 12 thang 8 nam 2016 Hohng Trung Kien Phi phong phy trlch Phing Quin tri riii ro va Kitm soat Dinh Thi Lan Plitro-ng Kt toin &wring 17