Phai tre ho?t dong giao dich chtrng khorn 7.. Tian gnibn rriivalhanh tonn giao dich chfng khoan 029 8.. Doanh rhu hoar dong ru vrin riii chinh Ll L Thu nhdp hoat dong khlic Cons doanh th
Trang 1conc ry cO pnAr cniNc xno,AN sos
Quf 3 nIm 2021
A k(
DN: c=VN, st=HÀ NỘI, l=Cầu Giấy, cn=CÔNG TY CỔ PHẦN CHỨNG KHOÁN BOS, 0.9.2342.19200300.100.1.1=
MST:0102669368 Date: 2021.10.20 15:58:49 +07'00'
Trang 2CONG TY cO PHiN cHirNG KHoAN Bos
TAng 25 Tda Dh, vrn phdng 265 CAu Gi{y, P.Dlch Vgng, Q.CAu
NOIDIJNG
860 c6o tiDh hinh tai chfnh
Beo cdo k€t qua hogt dong
860 c6o luu chuy€n tiCn ti
B60 c6o tinh hinh bi6n dong v6n chri sd hilu
Ttuy6t ninh Bao cao tAi chfnh
Trang
0r-0304-05
0607
08
09t'7
Trang 3CONG TY c6 PH^N cHUNG KHOAN Bos
rans 25 roa nhe van phdng 265 Ciu ciiy, P.Dich Veng, Q.cAu ci;y He NOi
B'io CAo TiI CIIiNII
Cho ki kC ben k€t thnc ngiy 30/09/2021
TiI sAN
A T,iI SiN NC,{N HAN
I Tii sen tlichinh
2 Cnc tni sin di chinh ghi nhan th6Dg qua lei/|6 (FVTPL)
3 Cac khotn dAu lu gin den ngay ddo han
4 Cac khoen cho vay
7 Cac khoan phailhu
7.L PhAi thu bdn cdc tdi sdh tii chinh
7.2 Phni ttu rn dt thu ci ltc, tian tni ojc tii.'dh di chihh
8.Tre t.udc cho nguiri ban
I0 Phnilhu noi bO
12 Crc khoan phai thu khic
ll Dlr phdng suy giiim giA tri cdc khoin phnirhu (*)
|l I ar slrn rean n?n hn.c
l T?m tng
2 Val lu van phdng, c6ngcq, dlrng c!
l Chi phi tre trusc ng;n h?D
4 Cim c6, rh6 chip, k! qui, ki cryc ng;n han
B TiI SiN DiI IIAN
I Tiri sitr tii chinh diLi batr
- Nguyen gia
- Gie trihao mbn lui ka (*)
- Nguyen gia
- Gid trihao mdn lui k6 (*)
III Bit dong sin iliu tu
lV.Chi phi xAy d-ng cd bin dA dang
V Tnis,iD dni hin khic
2 Chi phirri trLdc daih?n
4 TiAn nop Qui Hd rqthanh toen
2 Tni sin dai h?n kh6c
T?i ngiy 30 thing 09 Dnn 2021
t2l
t29 7.5
130t]1
ri2
133 1.6
^I3,1
1,10,r,812,002,5001,003,219,8.r7,96r
101,592,r5.1,539
287 ,3 t6,',700:t69.14 t.051r00,835,696,78837,312,184,008
14,93 | ,7 61 ,4',7 610,035,921 ,794
r,062,648,,115,0961,06r,830,s86,943269,857.162.386
269,357,t62,38636r,194,48t,210
270,000,000,0001,16,188,5r4,360
1 1 ,061 ,241,941,067,211,9.t1383,287.500
29,?2',7 .382.03 7
82t.652,192(29,109,r34,986)
8r7,8s8,153
285,316,700512.541.453
73,136,619,926
16,181,t06329
4,385,6t 7 ,7 69t7,131,165,475
( t 2,71iJ,5.t7,306),795,488,56021,51"t,5 t9,918
(r2,719,03 t,388)
57,255,513,59;33,595,317,33513,639,405,834r0,020,790,,128
Trang 4c6NG TY c6 PHAN CH!],.IG KHOAN Bos
BAo cAo rAr cHiNT{
Bro.:io tinh hinh tni chinh (ti6p th€o)
I Nqphdi lra ngin hnn
6 Phai tre ho?t dong giao dich chtrng khorn
7 Phei trn ve l6igiao dich cAc 1i!i snn Gichinh
8 Phni trA nguiti brn .gin hqn
10 Thua ve cAc khonn phei nop Nhd nudc
1L Phai tre nguari lao dong
l2.cec khoan trich nop phlc lqi nhan vicn
rJ Ln' pn' pna' fa ngan n?n
17 CAc khoen phni1r.a phei n6p ngin ha khac
19 Qui khen thuong, pbtc lqi
II Nqphii trA dli hnD
l2.D!i ph6ng phei re dai han
D vON cHo sO Htu
I V6n chn s,6, hnu
l Vitn diu tu cia chn sd hnu
l.1.Viin g6p cna chn so hnu
a C6 phi6u ph6 $6ng c6 quyan biau quy6t
l 4 V6n khd,c cia chi sd hou
4 QuY dutrn diau le
5 Qut dlr phdng tni chinh ve rniro nghiep v!
6 Cac Qui khecthuoc vitn chn sdhnu
/ Lq nnu?n cnua pnan pnoi
t t.Lq nhuqh sau rkue aa rhrc htfn
7.2.Lqi nhudn chn thqc hien
300310318319320
322323
324
32532933r340154
411.44t44154t6
4t'7
4t7.2
9,725,521,6169,725,527,6062,535,012,075_
745,684,388641,750,000
40t,129,076
854,917,740
| 16,418,925400,525,000295,261,0923,732,829,310
!,132398,6s8,9021,r32t98,658,902
969,530,383,997969,225,090,000969.225,090,000
(2r9,330,000)
524,623,99710,'724,210,951
1t,263,566,694
947,563,7 72
r39,932,933,48886,893,501,178
290,091,092
4,368,718,984
|,r24,196,91q219
|,t2\196,916,219969,530,383,997969,225,090,000969,225,090,000
(2r9,330,000)
524,623,997t0,'724,2t0,95 |
1,349,230,439t3 | ,329,524,13858,215,728,62873,083,795,510
Trang 5CONG TY cO PIIAN cHI\G KHoAN 8os
B,io cAo r^r cHiNH
bao c.o rnn nrn n r4r cnrn n (ren Ineol
CAC CI{I TIf,U NGOAI BAO CAO
CIII TIEU Mn s6 TNI
A TAI 5A\ CI A ( T( K VA TAI S 4N QUA\ Li TIIEO ( AX
1 L Tni sin tni chinh sna 16i giao dich cna CTCK
12 Tei sdn di chinh chm luu ki t4i VSD cia CTCK
B TAt s/iN vi cic K oA\ pH ir rRi\i I Ar s.\\ er ri\
L* cAM KtT v6r KrrAclr IrANG
L Ta can rai Lhinh niem yi/.lang t' g:do d,ch rai vcD .La
Nha dau tu
a Tai san rni chinh giao dich tu do chlyin nhuor,s
c Tdi s,in Ai chinh giao dich cam c6
e Tiisdn tiichinh chothanh loan
t Tii snn tni chinh chd cho vay
2 Tii snn tni chinh da hru ki tai vSD vir chua gi.o dich cna
Nh: d;u 1u
do chuyen nhuqng
/ i ren gur c ra xnacn nang
?.1 Ti.:n gni cia Nh, deu tu vli giao dich chirng khoen theo
rrchgd6: Tiih gni A qui cia hhA dAu Ir tai vSD 027.1
7.3 Tian gnibn rriivalhanh tonn giao dich chfng khoan 029
8 Phiitre Nha dau tuva tian giigiao dich chfng khoin theo
009
011
7.197.l8
10,9r7,220.00030,917,220,000
70,224,99t,t32
67,020,086,39597,761,9503,204.901,7373,201,901,737'70,224,645,861
70,221,615,E6127,798,s00
'7 54,372,7 t0,000
728,709,470,000
125,r90,000
8,000,000,000153,450,000
t7,t84,600,000
10.1r9,0r0,000
30,319,010,00042,898,337 ,420
rr rnai rra co ruc, goc va rar rrar pnreu
Nglmilap bi6u KA toin
Trang 6coNG TY cd PH,IN cHrlNc KHoiN Bos
Ting 25 Tda nhn vnn phdng 265 Ciu ciay, P.Dlch V9ng, Q.Cau ciay HaN6i
BAO C,iO TAI CHiNH
Cho ki k6 toan k6t thlc ng iy 30t09/2A21
lniu 802- CTCK
Don vitinh:VND
Liiy k€ nim 2021 Lny kG nim 2020
th6ng qua lail16 (FVTPL)
a Laiban clctiisin lirichinh FVTPL
b Chi:nh l4ch r?in8 ddnh gid lai cdc TSTC
c C6 ltc, li€n lai phat sinh lu tai sAn r)i
chinh FVTPL
nSny dtu han (HTM)
1.3 L,irn cdc khodn cho vay vAL phai thu
1.6 Doanh lhu n8hi6p !u m6i gi6ich'ing
1.9 Doanh lhu nghiep vu lLru ki chLlng
1.8 Doanh rhu hoar dong ru vrin riii chinh
Ll L Thu nhdp hoat dong khlic
Cons doanh thu hont dong
rr cHr PHi Ho4T DoNG
2.1 L6 cdc tni san ldichinh ghinhiln lh6ng
qua ldi 16 (FVTPL)
a L6 b6n crc tii san rrii chinh r- v fPL
b Chenh lfch giin d6ih gi6 lai cAc
2.7 Chiphi nghiep vu m6igidichmg
2.10 Chiphi nShitp vu luu ki chfng
2.1I Chiphihoat dong tu vAn tdichinh
2.12 Chi phl crc dich vu khdc
C0hg chi phi hoit.l0.g
CHiNH
3.2- Doanh lhu, d{1hu c61Llc,laiten gni
nsan hnns khong cij dinh
COng doanh thu ho?l dong tli chinh
09
l0 ll
151,539.590
50.000.00012,567,621,959
(27r,890.140)
(27r.890.r40)2.869.770.17u157,401,164216.42r,000
3t,218.t82
t,713.722,9n8
4,257.874,148600,000.0003.657,812.9006t.24E
I | ,520-772,436
22.40 r,8 .488
I7,892,7r6.1r0
478.666.140195,000.000
56,7.{6.8,10,s22
28.252,179.t004,550,000.00023.702.179.1009,407,041,31445r,860,698632.224,216J8,7'13,105,328
125,417.,134.892
201 .563,297.959(76.125.863,06?)
7.069,094,881
634,205,137
31,218,182
(3,205.012,680)129,966,920,112
506270
7.267.27
16,769.10816,769,4042,915,119,1266,667,541,s3'
36.580.538
36,580,5384,563,062,490983,9r8,8d3
54.643.560
5,1,643,560
9,271 ,494,9098,780,281,E!t5
339.901,414339,90t,434r4,990,8r1,042
1,887,187,190
Trang 7coNG TY cO PHiN cHirNc KHo,iN Bos
Ting 25 Tdd nha van phdng 265 Ciu Cid) P.Dich Vqng Q.Cru Giliy HA NOi
BAo cAo rAr cHiNH
Yur THUNHAP KH,ic YA cHr PHi
KH,ic
8- 1 Thu nhAp kndc
8.2 Chiphikh6c
Cong k6tqu{ hoqt dong kh6c
TRrJ6c rHUf po=70 + Eo)
9.1 Lqi nhuan dA thvc hien
9.2 Lqinhuan chua th\rc hien
x cHr PHi THUt TNDN
l0-l.chi phirhu6 TNDN hien hdnh
xrrr THU NH4P THUiN TRiN c0
141,098
70,94170,157983,989,000
t7.7 53,078,204(t 6,769,089.204)
16,370,005
2t3,244,500(t76,874,19s',)8,603,409,350
28,64 7,775.550
(20,044.366.200)
1,423,423464,092,097(462,264,671)I,:124,9I8,516(r34.558,728,t66)r35.983,646,682
Trang 8coNG TY c0 PHAN cHirNG KHOAN Bos
Tang 2s Toa nha vnn phdng 26s ceu ciiy P.Djch Vang Q.Ciu ciiy H) NOi
BAo cAo r;.r cHiNH
BAo cAo LLru cHUYiN TliN TE
(Theo phuong ph{p truc ti6p) Quy 3 nnm 2021
I Luu chuy5n tidn tir hoat dong kinh rloanh
t Ti'in da chi mua c6c tdi san taichinh
J r ren cnr ngp QUy ho trg Inann toan
4 C6 tr?c da nh6n
6 Tian chi ra lai vay cho hoat dong cia CTCK
7 Tidn chi lra 16 chri'c cung cdp dich vu cho CTCK
a Tian chi nop thuC lien quan den hoAr dong CTCK
I l Tian thu khac ti hoat dOng kinh doanh
tl I ren cnt Knac cno no?I ogng Rrnn ooann
Didu chinh khric
Lttu chuyan tian thuin ttr hult,linp linh loflnh
II Luu chnytin tidn tnl ho?t ilong diu tr
L I ien chi da mua s;m, ral dlrne TSCD, BDSDT
vd cec ldi sen khec
va cic tdi san khac
J I ren cnroau rugop von oau ru \do cong ly con
Ltfu chqten n?n lhuAn lr houl liing dttu lk
tlr Luu chuy6n tian t|i ho?t ilOng tii chinh
Ltu chuJ,in ien fiudn ti hottt l4n!: tii rhinh
v rren va ruolrg ouong uen oau nam
0r0203040506070809
1|,268,93|,219(21 ,t | 6,020,192) (35,156,s83,934)
(5,016,363,000)
2430
(690,340,000,000)
521,200,000,000u69,140,000,000)
269,857,162,386
30,000,000,000 24,983,637,000
(10,r"t2,916,934)
329,607 ,2$,a40
7.1
Trang 9c6NG TY C6 PHAN cH[Nc KHo,(N Bos
Cho ki ki: torn kil thnc n giy 30/09/2021
B:io cao luu chuy6n tian tC (ti6p theo)
PHAN LTIU CHUYIN TIIN TD HOAT DONG M6I GIOI,IY THAC CUA KITAC}T HANG
clia khdch hing
9 Chi tra phi luu ki chung khoin cia khdch hang
12 fian rhu cua To chnc phdr ninh chrJ-g khodn
lj Iiain(hi rre l 6 chuc phal hanh ching khoAn
II Tian vA c6c khoen luong iludng tian diu ki
cri, khrch hlng
Tidn g&i ngan hang dAu ki
- Tiin gni cna Nhd d.iu tv ,,i siao dich chtns
- Tiin gii bi tfi fi thanh todn siao dich chtng khodn
ciia kh6ch hing (40 = 20 + 30)
- Tiin gfi cna Nhd diu ru ri giao dich chtiltg khoAn heo
27,385,085,48427,385,085,48427,195,413,119189,672,035
hAng I0 ndn 202) Nsubi Up bj6u
Trang 11CdNc TY cO PHAN cHONG KIro/iN Bos
'l ing 25 I da nhn vnn phdn8 265 Cau C i;y P.Dich vans, Q.Ciu c i6y, Ha NOi Bi(o cio r,ir cHiNH
Cho k' kC rodn ker rhtc nedy 30/09/2021
congry CO phan Chtng khoAn DOS duqc $dnh lAp vA hont dons rhco Quyal dlnh sii 85ruBCK-CP do Uy hcn Chnne khoin
Nha nuoc cAp ngay 03 rh6ng 03 nam 2008; Quyat dinh diau chinh s6 l4lruBCK-CP do Uy ban ChrimC khoon NhJ nuoc c;p
22111/2010; Quy& dinh diau chinh s6 0lIGPDC-UBCK nsi) Ii0rl20lliQuy.irdinhdiiu!hjnhsd17/CPDC-UBCKngdy08/8/2011; Quy6r dinh diau chinh s6 7]|GPDC-ULICK ngAy 20l0t/20r2 va Quy& dinh diau chinh so r07/CPDC-UBCKngiy l6/8/2012; Ciiy phep diau chinh sii 39/GPDC UBcK ng;y 04/9/2011: Cii) phdp dlaL, chinh s6 | I/CPDC-UBCK ngr:y
06/6/2014; Giiy phdp diau chinb s6 59/GPDC-UTJCK neit 25/t2/20tL CiAy phtp diau chinh s6 3zlcPDC,UBcK .eay)6 a 20l8 ri \ir oo \ung ntsnicp \J oao.ilh tldrhJrh clunglho.in Ci.jyphdpdiiu chrn'r so /l UPDC-UU( |\ do l ) ban
Chr'ins khodn Nhd nudc cip ngiy 06lhang 9 nam 2018; Giriy phep diSu chinh sii 9lIGPDC-UBCK nsdy 3l/10/2018 cna UyhJn ( l"ung lhu,in NhJnJU \i\i€ cnS\ondiir l.; ldr ooo.22i.0o0.000!ND.Cirhrtdi:-cLrh\O25CPr'a-r 8,I
ngay 2414/2019 !a Giiy phdp diau chinh gan nhil s6 4lIGPDC-UBCK ngay 08/7/2019 cna Uy ban chri.ns kho.:n Nhd nudc
va viec fiay ddi l€n C6ng ly rhrlnh C6ng ty co phan chr:ng kho6n BoS" ciay ph6p di;u chinh s6 ?5/GPDC-UBCK ngar
2711212019 v0 viec lhay d6i th6ng lin ngudi d+i dien phap luar Cdng ry duoc Cuc rhue rhAnh ph6 Hn Noi cap ciAy chiing
nhandlngkt rhu€ masd0l02669168ned) ll/i/2008.
Diau le bo?l dong cna C6ng ty ban hinh ngd I? lhing 0:l nlni 2008 va sua doi, bO sung mdinhAt vno rh6ng 06 nilr 2020
ooa.22r.0o0.nno dnr 8: ru.n8 drorg ou.q2r 50o c6 phjr n(nh g a mqr.; phdn ta t0.000 J:rg.
NgnDh ngh6 kinh doanh
Hoal d6ng kinh doanh cna C6ngl) gom: M6i sidi chfn8 khodn; TU doanh chrin8 khoani Tuven tiichiih: Td !jn ddu rU
chrmg khoin; Bao lanh phir hanh chri nB khonn; Ln ki chtns khoan: Mdi gi6i ching khoan ph6 sinh; tq doanh chfns
khoa phrisinh;Bu rrit, rhanh rorn giao dich chfngkho6n ph6isinh
cHt' D0 vA cHiNH sicH Ka Toi\ Ap Dl NG T^r co\c ry
Ki ka todn, ilol vitian te st dsng trons ka to{n
NIm tdi chinh cna C6ng ly bir dau lir ngdy 0l/01 va kt rhiic vdo nsdy 3]/12 hans iam
Nim tAi chinh diu rien bir diu ln ngdy 03/3/2008 Cong ty duo.c clp gii) chrhg nhqn rhdnh ldp CnnC ry vn kal thiic tqi ngny
3|t2n008
Dm v!tan re sndlng rrons shichdp kC to,n Ia d6ng vielNam (vND).
Trang 12cdNG TY cd PHAN cHUNc KHo.iN Bos
Tens 25 Tda nhavan phong265 Ciu Giiy, P.Dich V('ng, Q.CAu Ciiy, fldLNOi 8Ao cio TAI CHiNH
Cho kikCtoan ker rhtc ngdy 30/09/20212.2 chuin ml't ve cha dO k6 toin {p d+ns
Che d0 ke bdk.;p dtlna
ConB ty dp duns Ch6 dO k6 toan d6i v6i c6ng ly chfng khodn ban hr)nh theo lh6ns ru s6 2 l 0/20 1 4/rI-Bl C nga) 3 0 rhdng
12 nim 201,1 crla B0 rLidng BO Tai chinh va viec hudn8 din k6 todn dp dung d6i v6i cdns ty chune Lhndn (rha) tha Lho
Th6nB rr s6 95/2008,rrr-BTC nsay 24 thing l0 nim 2008, Quy6l djnh sij 99/2000/QD-BTC ngA) 13 rhang 06 n.n 2000,l}l6ng lu s6 162/2010/Tr-BTC n8ay 20 ftnng l0 nrm 2010); Thone ru s(i.ll4/20r6[T-BTC nSny 2T rhdng 12 ndn 2016cnaBOlruogBOlnichinh,snad6i,b6sung!ath.)lhanhul!!02\a04cio lhdng lu 2 l0/20l4rTI-Al C
334/20l6rr'BTC ngdy 2711212016 c6 hieu lgc lhi hanh tri nam di chinh 2016, rieng c6c quy dinh \ e gid tri hoD l) cd hi(u
lyc lir ngay 0l thdng 0l nirn 2017
futaa bd vi vtp, tuda thn aruda dd tp h.ia va ahc Ja tp rcin
C6ng ly di 6p dung cdc Chuen mqc ka to6n VielNam vd c6c lrn ban huon8 dan Chuan muc do Nhn nudc di ban hanh Cic
b6o c6o tAi chinh duqc l{p viL trinh bdy lheo dufe m.ti qu) djnh cuJ rung chujn muc, ihonr Lu huog dAn thuc hien chudn
nhh fiit ki hAh ip dung
C6ng ty ip dvng hinh firtc k6 ro6n 56 nhar ki chung tren m6y!itinh.
I r(n r, crc kDoan ruo_ng ouone fien
Tian vA c6c khoan tudns dudns rian bao sdm lian mdr lai qu! tian gui hoar done cia c6ng rr chtng khoJn, ! lhoin JJU ur
ngin h?n c6 thoi gian d6o hqn holc rhu hai knong qu6 0i rh6n8, c6 rinh rhanh khoiLn cao, c6 khn n,ng chu)ran ddi da ddng
Tiin gni va bdn chfng khodn bAo lanh phAt hinh la khoin tiin tni rhu dugc do brn chnng khoan bm lanh phdt hinh d ngan
hang rhuong rnai chi d;nh do Cdng ty thqc hifn chtr nan8 - T6 chn( bdu lanh ph.r hrnh chung lhoin (bdo linh chinh hoac
ph!) (ka ca tian $u dnorc rn c6c Dai li bdn chfngkhoin) vnrian Btirhanh ronn siic tian ]aivAc6 ttc cia T6 chnc phor hifh
Tian gtivc bn ft thanh toin $ao dich chLrng kho6n ld s6 ria sin sdns tham sia bn rnvn rhanh roan cna C6ns ry vd kbdch
hdng tai ngdy T+x theo yeu ciu cna Truns tem Luu ki chtng khonn viel Nam (vSD), duqc mo lei Ngjn hJng lhi dinh Je
rhanh roan mua ban chirngkhorn deo k6lqunda bn rn thuin (net.
Tian gLli cia Nhi deu lu va mua brn chtng kho6n dvqc t.inh bay Bi c6c chi tieu nsoii b6o cno rinh hinh tdi chinh (nso?ibans)
Tdisan lai chinh
Tdi san tdi chinh cda C6ng ty bao edm lian va cic khoin rL'ong duong tiin, clc rli tdn ta; chinh ghi nhAn thong qua lai/16
(AFS) va c6c khodn phni rhu Tai thdi diam shi nhan hai diu, t,)i sin ril ch,ih dugc xac dinh rheo gil mua/chi phi phat hAnh
cong cAc chi phiphdl s;nh khrc li€n quan t.qc dap dan viec mua, ph6t hnnh tdi sdn lni chinh d6, n8oaitd cnc rt snn rnichinhBhinhil rhdn8 qua ldild (fvTPI ).hiduqc \rc dinh rheo gil mL,r.(l ph:pLJ.'131h
2.4
l0
Trang 13CONG TY cd PHiN cr0Nc KHOAN Bos
TAng 25 Tda nhAvrn phdne265 Ciu ciiy, P.Dich vong, Q.Ciu cii),1Ia NOi BAo CAo TAI CHiNH
Cho k) k€ rorin ketlhrc ngiy 30/09/2021
No pheitre la; chinh
Nq phdilrA lnichinh cda Cdng ty bao g6nr cdc khoan vay crc kho,in phairi nguiribdn vd phailri khdc, chiphi phiiLilra Tqi
qud truc tiep den liecph6t hnnh ng phnilnirdichinh d6
Ngulen dc phan loqi
Tlisnn tlichlnh ghinhin lh6ng qua lai/16 (FyTPL):laisan taichinh duoc phan lod fieo rvlPL khi tiisrin Oichinh doduoc nim gi& cho m$c dich mua vao, ban a l.Cn lhi lrudng ldi chinh lhdng qua bo4l dong ngh;en cL'D vd phan lich v6i ki
vqng sinh ]di Cdc loa; tAisdn rAi chinh duqc phan loai nh6m kh6c khi b5n can phen loai lai vAo FVTPL
Cnc tdi san lni chinh FVTPL ld cdng cli nq khi dno h4n phii duqc chuyCn sang Bhi nhan ld cdc khonn phdi thu va lap dg
phdng nhu not khoan phdi thu kho doi(nau c6)
Tni snn tni clinh n;n giii .l6n ngAy ldo h3n (HTM): 1d cdc Ini sin riichinh phi phdi sinh ldi cnc khoin rh.nh rn.n ci diih
- Cac €i sdn ldi chinh phi phai sinh md t?i lhdi dlam Chi nhin ban diu dl drorc Cong r) \ip lo.i lao nh6m ghi nhin lheo
' Cdcrdisnn tiicbl.h phipbdisinh di duqc C6ngtyxCp loaivno nh6n sin sdneda ban (AFS)i
Sdu Chi nfjn b.n diu cj ,ir' 11 rii chi.f ndm
-e i di ngi) oio l'.r (H l\.1r ddf \.i d: h rheo c t fhin ri r ounj
phumrg phdp laisuii! rhqc
Cnckho:inchovr):lJc-;c,:ii.inrricfrhpl tlji.'nh\.i.i\lloi ,Lrnh ,o.n \6 dinl l'^?, ,d rh; \;c di1 alhongduqc niCm y6r rren thitftrdng hoan heo
C6c dans cam kalcho va) dugc rhsc hien:
- llqp d6ng fng t.uoc dan b6n chrms kho6n
Sau gli nh6n ban dau, cic khodn cho vay duqc x6c dinh thco si61ri phan b6 st dlrns phudne phdp lai su,t thric, ngoei rrir:
cnc khoAn cho vay cnc di sAn tai cbinh ghi nhan $eo gi, iri hqp ly th6ne qua lii/16; crc c6ng nq tii chinh phft sinb lt viecchu)an g;ao mot tdisdn tdi chinh khong dn diau kien Jms ghi nhan hu4( kni phir h!'p rh(o quy dinh !i tiap tuo licn quan; cnchqp ddns bao lanh laichinh
theo quy dinh cna LuAl chuns kho6n do kh6ch hAng kh6ng thqc hien hoic kh6ng c6 kha nlng rhqc hifn mqr ph;n hoAc roan
bO nghia v! cna minh theo cam kiit vay Dlr phdng suy giin sil lrl clc lhoin cho va) boo r6m dq phdng clr th6 vd d\r phongchung
Tli srn tiichinh sin snns d6 ban (AFs): la c6c rd sdn laichinh phiph6isinh dudc xnc dinh lasin sang da b6n hoic khonsdugc phan loqi lA:
- C6c khoen cho vayvdc6c khoan phai$u;
- Cdc khoin diu lu.in gindiin ngay d,o hqn;
- C6c tdisAn taichinh gh; nban ft6ng qua 1air6
Tni sdn rdi chinh dugc COng ty diu lu nhung kh6n8 c6 mtc ti€u dau tu ngin h4n va ka cd mlc tieu dii h?n cnng chua xdcdinhddgc.Do\?ydaJlJlo?:raisdnriich:nh\?n.h;ddacp\rnlo?irrcngl"oirdolgcuaCongly.
Trang 14cdNG TY CO PHAN cH!NG KHoAN Bos
-ting25lda nhav,n phdns265 ciu ciiy P.Dich Vgng, Q.Cau ciiy, HdNOi Brio cAo rAI cniNH
Cho kt kC loan k€t thnc nqay 30/09/2021
NBuyAn dc d.inh giti taicic iitir tili chirh
Vi€c dnnh gi6 lai c6c tdi snn tdi chinh FTVPL vn AFS lheo gin lhi trudng ho{c Cja tr! hgp li dugc thuc hiCn lheo phumlgph{p x6c dinh Bid trjphn hgp vdiquydinh phap luil.
Gid rri bqp lilgi, lri lh i lruirng cLia tii san lai cbinh duoc xac dinh theo q uy dinh qi lhOng tu s6 146/20 I 4/Tr-BTC nhu sau:
lh.rh th(i Ho chr Vill ld gii ddn- cna r{i n-?y g.lr nh;r co g Jo di'h Lnh din nga) dJnh gid lai
- D6;vdicdc chring khonn cia c6c co.g r) chua niem yat rren $ir atng chfn8 khodn nhung di dang ky giao dich rr€n th!trudng giao dich cua cic cdng ly daiching chua ni<rn r€r (UPCom) thr gir lri rhi lrung dt u( \ae dinh ld gi6 ddng crla t!!ingay gin nhitco giao dich rinh dan nsay dtuh si6lii-
- D6i voichhg khoan niem yar bihiy hoic bidjnh ch, si.o dtch holc bi neun8 eiro dich ka ru rsa} siao dicb rht sdu rrd
di sii chnn8 kh^.n rhd.,i ld sid ri "6 .?ch J: n.0) lip bilg cjn doi li roJn gJn nhir
' Diii loi chtng khorn chua nienr yal vd chua dan8 ki Biao dich rren tri rNi'ne giao dlch cna cdc c6ng ry dai chring chua
giao dich thLrc r{:theo bdo gji cia ba(03) congly chrrng kho6n cct siao dich laithdidiam san nhAt vo, rhbr dram danh sicl4inhmg khOngqud mol lhdnglinh dan ngiy ddnb gia lqi
C6c chrng kho6n khdn8 c6 gid tham khdo tir cAc ngui)n ntn si dutu diih giii lhi nhe \ J mnc J^ giim gid.l{a r€n viec ren
xdr rlhh hinh raichinh vd gia tr! s6 sdch cia 16 chtc phdl hinh rqingiy drnh gi6gi6lriching khoan
Cr khonn phnilhD ngin h?n, dnih?n
Phni thu bnn cd tiisnr &i.hinh: phdn dnh toin b0 gia ri phAi thu khi ban ciic t|)i sin tii chinh thuic danh muc tdi sAn tnichjnh cna C6ng ty (kh6'rg qua c,c Sd C;ao dich Chri'ns khoin), ke cn sin rri dno hqn crla cnc tii sdn Idi chinh hoic rhanh li
cnc ldi san tdi chinh niy.
Phiithu ve dlt thu c6 tnr, tian |ni cec tiisnn tnichinh: phdn nnh todn bO cdc khodn phnilhu vd dU th! \i co turc, tiin lJi
cna cac ldisnn lnichinh lhuoc danh n!c disin tiichinh crjaC6ng ly
Phei thu cdc dich vq C6ng ly cung cip: phAn dnh c6c khoAn phli lhu ciia C6ng ly v6i Sd Ciao dich chiing khonn, Trung
Dq phdng suy ginm gi, tric{c khonn phni thu: dugc f.ich lip cho cac khonn no da quA han thanh to|:n holc cac khonn nochua d6n hqn thanh to6n nhnrg kh6ch nodA 6m vdo linh tran8 phl snn hoic dang Dn rhn rqc git rhaj mir r,ch, bo rr;n drng
bj crc co quan phdp luil lruy t6, xdt xt holc dang th; honh an hooc da chcr Chi phi Ju phnr8 pher sish duqc lrlnh bdy rren
Mtc trich lip dlrphdng cAc khotn n{'phiilhu kh6 doidu(:'rc xnc dinh nhu sau:
'ln ldn s6u (06) rh6ng dan duoimor (01) nam
Tdi snn c6 dlnh hna hirh, rni san c6 dinh vd hinh duqc shi nhan ban ddu theo gi, g6c Trong qL,c rinh sn dung, rai sin c6dinh hnu hinh, Oi sdn c6 dlnh vi) hjnh duoc gh;nhen rheo nguycn gi6, hao miln lui ki: vasi6tric,)n hi Khiu hao duorc rrichlheo phum'g phnp dut'.8 thdng
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