COng Iy CP San xual Kinh deanh Xual nhap khau Sinh Thanh la deanh nghi$p niem yt.1 Iren Sa Giae dich chling khean TP.. COng ty CP Ch~ bi~n Hang xu at khau Long An la doanh nghi$p ni~my~t
Trang 1CONG TV cO pHAN CHlrNG KHOAN sAl GON
£lia chi: 72 Nguyl!n Hu~ - Qu~n 1 - TP HO Chi Minh
sAo cAo TAl CHINH HOOPNHAT
Tai ngay 31 thang 03 nam 2013
Ban hilnh theo T.Til'sO9512008ITT -BTC ngay 24 thilng 10nam 2008 elia B(l Tai ehlnh S&a dOi theo TMng tll'sO 162/2010 ITT -BTC ngay 20 thang 10nam 2010 elia B(lTai ehlnh
SANG CAN DOl K~ ToAN HQ'P NHAT
Tai ngay 31 thang 03 nlim 2013
£lan vi tlnh : VN£l
A- TAl SAN NGAN HJ!,N(100=110+120+130+140+150) 100 5,152,296,211,691 4,837,002,006,608
Trong d6:
2 01,1phong giam gia "au tlf ng~n han 129 VI.02 (168,373,505,811) (194,353,925,227)
4 Phai thu hoat "<)ng giao djch chung khoan 135 VI.09 111,485,566 7,317,649,764
Trang 2T~ingily 31 thang 03 nam 2013
Bilng cAn"OikA toan hQ'p nhat (tllip theo)
B TAl SAN oAI H~N ( 200=210+220+240+250+260+269) 200 3,298,530,203,278 3,143,873,895,267
5 0" phong phal thu dill h~n kho"01 219
4 Chi phi "au ttl xAy d"ng cO' ban do dang 230
IV Cac khoiln "au tIP till chlnh dill h\ln 250 2,810,195,140,970 2,646,569,834,634
2 EJau ttl vao c6ng ty lien kAt, lien doanh 252 VI.03 1,455,229,548,436 1,216,460,435,248
Chitng khoan nllm giO>"An ngay "ao h\ln 255
5 0" phong giam gia chitng khoan va "au ttl dai h\ln khac 259 VI.02 (147,737,109,510) (175,237,942,586)
Trang 3T"i ngay 31 IMng 03 nam 2013
Bang can "01 k6 loan hgp nhal Ili6p Iheo)
8 Cac khoan phai Ira, phai niip ngan h,ln khac 319 VI.17 1,734,076,235,581 1,189,788,103,106
9 Phai Ira ho,1 "ong glao djch chfrng khoan 320 VI.16 851,243,655,394 911,725,652,287
10 Phai Ira hQ cO Ifrc, gOc va lili Irai phiAu 321 VI.18 6,502,283,505 4,474,923,850
13 Giao djch mua ban I"i Irai phiAu Chinh phu 327
8 Doanh thu chll'a Ihl,1c hi~n dai h"n 338
10 DI,1ph6ng b61 Ihll'ang Ihi~1h"i cho nM "au Ill' 359
Trang 4T~i ngay 31 thang 03 nam 2013
Bang cAn dOl kt loan hQ'p nhAt (ti~p theo)
cAc CHI TI~U NGOAI BANG CAN DOl K~ ToAN
56 cu61 ky 56 dau nAm.6 mlnh
1 Tal san c6 djnh lhut ngoAI 001
6.1.1 Chting kho~ngiao dich cUS lhanh vi~nh/uky 008 971,661,910.000 1,271,769,300,000
6.1.2 Chung khoAn giao djch cUBkh~chhang tron9 mrac 009 8,050,426.750,000 8,854,342,330,000
6.1.3 Chirng khoan giao dich cua khAch hang nllae ngoai 010 1,635,412,970,000
1,637,240,650,0006.1.4 Chting khol1lngiao djch cUB 16 chtic khac 011
6.2.4 Chirng khoan t~m ngirng giao dich cUBt6 ehire khAe 016
646,344,340,000
6.3.1 Chirng khoan cam c6 cUB lhAnh vi~n Illu ky 018
6.3.2 Chirng khoan cam c6 cUa khAch hang Irong nllac 019 675,969,260,000
646,344,340,0006.3.3 Chirn9 khoan cam c6 cUBkhAeh hang nllae ngoai 020
6.3.4 Chirng khoan cam c6 cUa t6 chire khAe 021
6.4.1 Chling khoAnt~mgit'i cUB thanh vi~nh/u ky 023
6.4.2 Chung khoant~mgit'i cUa khach hang trong nlrac 024
6.4.3 Chting khoan t~mgirt cUB khach Mog nll6'C ngoai 025
6.4.4 Chting khoan t~mgiti cUSt6chtic khac 026
169,698,350,000
6.5.1 Chling khoan thO' thanh toan cUB tMnh vi~n111uky 028
6.5.2 Chirng khoan cha thBnh loan eUBkhach hang lrong nllac 029 236,271,100,000
164,999,950,000
6.5.3 Chlrng kho~ncho thanhto~ncUa kMch hang nl10e ngoai 030 4,610,500,000
4,698,400,0006.5.4 Chirng khoan cha thanh loan giao dich cUBt6 chire khae 031
6.6.1 Chlrng kho~nphong loa eha rut eua thanh vil!n hlU ky 033
6.6.2 Chlrng kho~nphong toa cho rut eua kMch hang trong nlloe 034
6.6.3 Chlrng kho~nphong lOa cha rut eua khach hang nlloe ngoai 035
6.6.4 Chirng khoan phong t6B cha nil giao dich cUBt6 chire khae 036
511,164,440,000
6.7.1 Chirng khoan cha giao dich cUa lhanh vi~n Illu ky 038
6.7.2 Chirng khoan cha giao dich cUa khach hang trong nllae 039 606,052,140,000
506,797,630,OOO6.7.3 Chirng khoan cha giao dich cUBkhach hang nllae ngoai 040 4,281,120,000 4,366,810,000
6.7.4 Chlrng kho~ncha giao djch giao djeh cUa t6 chlie khae 041
Trang 5T~ingay31 thang 03 nam 2013
CAe chi t16u "soltl bang cAin (501kAtoan (ti~ptheo)
.6 mlnh
6.8 ChUng I<hoAnkyquy dam baD khoan vay 042
6.8.1 Chung kho~nkyqu)i l1am baa khollO yay cua tMnh vien IlTU
043ky
6.8.2 ChCrng kho~nkyoQuj aam bao khoan yay cUB kMch hang 044
7 Chirng kho.tn h,u ky cOng ty d~ichung chlJ'a "16m y6t 050
Trong <16:
7.1.1 Chung khotm giao djch cUB thanh vien flluky 052
7.1.2 Chling khoan giao dich cUa khach hang trong mrac 053
7.1.3 Chung khoan giao dich cUa kMch hang ",-rO'c"gosi 054
~.1.4 Chlrng khoan giao dich cUBt6chli'c khac 055
7.2.1 ChCmQkhoan t~mogling giao dich cUB thanh vilm 111uky 057
7.2.2 Chung khoan t~mngCmg giao djeh cUa kMch hang trang 058
m.roe
7.2.3 Chung khottnt~mngLrng giaa djch cUa khtteh hang mroe 059
ngoai
7.2.4 Chting khoan I~m ngting giao djch cua 16chtic khac 060
7.3.1 Chting khoan c.\mc6 cUa lhanh vian IIIUky 062
7.3.2 Chting khoan c.\mc6 cUa khach hang Irong nllOC 063
7.3.3 Chting khoan c.\mc6 cUa khach hang nllOC ngoai 064
7.3.4 Chting khoan c.\mc6 cUa10chtic khac 065
7.4.1 Chung kho~nt~mgili' eVa tMnh vi6n Illuky 067
7.4.2 Chling khottnt~mgili' ella khach hang trong nlloe 068
7.4.3 Chling kho~nt~mgili' eVa khach hang nlloe ngoai 069
7.4.4 Chting khoan l~m gili cUa16chtic khac 070
7.5.1 Chting khoan cho thanh loan cua lhanh vian Illu ky 072
7.5.2 Chting khoan cho thanh loan cua khach hang Irong nlloc 073
7.5.3 Chting khoan chl1 thanh loan cUa khach hang nlloc ngoai 074
7.5.4 Chting khoan chl1 thanh loan glao djch cua 16chtic khac 075
7.6.1 Chling khoan phong t6a chb rut ella thanh vi6n 111uky 077
7.6.2 Chung khoan phong t6a cha rut ella kh~chhang trong nlloe 078
7.6.3 Chling kho~nphong t6a cha rut cUa khach hang nlloe ngoai 079
7.6.4 ChCrng khoan phong t6a -;he) rut giao djch cUa 16 chCre kMe 080
7.7 Chting khoan stia 101glao dich 081
8 Chling khoan chw lvu ky cu_ khllch hang 082
9 Chting ldJoAn chura lIN kycua c6ng ty chimg khodn 083
NgllUl4pBltu
~r ,~"' Hoang Thl Minh Thuy
56 cu61ky
2,335,750,000
2,335,750,000
32,580,440,00032,580,440,000
4,714,160,000
4,714,160,000
Trang 6COng Ty c6 Phln Chling Khoan Sal Gon
£lia chi: 72 NguyAn Hut, 01, TP.HCM
Di6n thoai:388242897 ;Fax:38242997
MST:0301955155
Ban Mnh theo T.Tv 50 9512008 ITT -BTC
ngay 24 thtmg 10nam 2008 cus B<' Tl!i chlnh
sUa <101theo ThOng Ill' sO 16212010 ITT -BTC ngay 20IMng 10nam 2010 eua Bo Tal chlnh
Quy 1 nlim 2013
DO'nvi tinh"VND
QUYl LUY Kt Tl1 DAU NAMDENCUlll QUY
Nam nay NAm truo6'c NAm nay NAm ttl.r6'c
_1_ poanh thu 01 ~6,728,ill.r.719 164,423,899,082 _166,728,71~~ ~A.~~,899!082
Trong <16:
Doanh thu ho~tl1/)ng mOl 916'1 chli'ng khottn 01.1 33.887.714.264 28.640.249.901 33.887,714.264 28.640.249.901
Doanh thu hOl)t c1(lngc3~uhIchung khotm,
-Doanh thu <1~1lY.pMI Mnh ch"ng khoan 01.4 - 5.061,000 - 5.061.000
Daanh thu quiln fY danh m,,",c cAu tll CUB 118.088.682 6.946.130.028 118.088.682 6.946 I 30.028
COngly Quan IYguy
Dcanh thu ho~1<19n9III vAn 01.5 2.109,553.261 9,700.665.577 2.109.553,261 9,700.665,577Dcanh thu IlIUkv chU'ng khoan 01.6 1.115,492,074 I 173,427.077 1,115,492.074 1.173,427.077
-Doanh thu chothu~Sltd~_gtAi san 01.8 2.038.236,207 2.370, I 51 848_ 2.038.236.207 2,370.151.848Dcanh thu khac 01.9 94.282.952.398 73,955.644.378 94.282.952.398 73.955.644,378
-3 Doanh thu thuln vO hO\lt c3~ng klnh doanh 10 166,728,714,719 164,423,899,082 166.728,714,719 164,423.899,082
10-01'()2\
-L ~hl phi hO~1<1~ngklnh doanh 11 64,297,245,708 1 361 313,2l.~ 64,297 245 708 1361,313,236
-Chi phi tn,rc UApho~1<19ngkinh doanh 11.1 125.412.258.553 184.830,375.916 125.4 12.258.553 164.830.375.916
- chlirlg khoanChi chi dll chOng chling khoan 11.2 (61, 115.012.846) (163,469.062,~ (61 115.012.846) (183,469.062,660)
5 LVi nhu~n gOp cua ho~1 <10ng klnh doanh 20 102,431,469,011 163,062,585,846 102,431,469,011 163,062,585,846(20=10-11)
8 Chi ohl ouan I~ doanh ng~tp 25 2,487,739,178 1 968 339,964 2,487,739,178 1 968,339,964
7 LVi nhu~n lhu n lir ho~1 <10ng klnh doanh 30 99.943,729,833 161,094,245,882 99,943,729,833 161,094,245,882
8
(30-20-25\
Thu nh~p khac 31 16,359,813,903 1 511J8~t~51 16,359,813,903 1511,801,351
10 LI'I nhu~n khac (40=31-32) 40 16,359,813,903 1,015.307,351 16,359.813,903 1,015,307,351
11 LVi nhu~n lir cac c6ng ty 116nkOI 50 71,382,903,533 43,019,072.715 71,382,903,533 43,019,072,715
TOng 11'1nhu~n kl loan In,c>c IhuO
12
(60=30+40+59) 60 187,686,447,269
205,128,625,948 187,686,447,269 205,128,625,948
-l.LChi phllhul TNDN hltn hanh 61 ~_~~J~w ~1364J2Q3J6~O_ ~355,805,931 36 364 1 203,640
- !£ Chi phllhuO TNDNholn I~ 62 ~,731,795,153) ~1!.~509,740) _(~,731,795,153) - 116 442,509,740)
~ L9'I nhu~n au lhUl TNDN (iO=60-61-62) 70 160062436492 185206,932,048 160,062,436,492 185206,~15.1 LVi nhu~n au lhuO cuo c6 <16ng IhIO s6 (427,518,067) 101.243,608 (427,518,067) 101,243,60815.2 LVi nhu~n au lhul cua co<16ngcua COng 160.489,954,559 185,105,688.440 160,489,954,559 185,105,688,440
1- ~m
16 UI C<7ban Ir6n c6 phlOu 80
KOToan TrIP/rng
Trang 7CaNG TY cO pHAN CHlfNG KHOAN sAl GaN
Dja chi: 72 Nguyen Hu~ - QU;;Jn1 - TP HO Chi Minh
sAo cAo TAl CHINH HOOPNHAT
T:;li ngay 31lhang 03 nam 2013
Ban hanh theo T Til's6 9512008 ITT -BTC ngiw 24 thang 10 nilm 2008 cua B(> Tal chlnh
Sua 661theo Th6ng tll's6 16212010 ITT -BTC ngay 20 thang 10 nilm 2010 cua B(> Tal chlnh
(Thea phLPO'ng phap gian ti~p)
Quy 1 nam 2013
Elan vi Ilnh:VNEl
Liiy KA Tw D3u Nam DAn CuO; Quy Nay
I LU'u chuyAn tiAn tw hO\l1 dQng kinh doanh chirng khoan
veSnlU'u c1(>ng
II LU'u chuyAn tlAn til' hO\lt dQng dau tU'
1 Tien chi dll mua sam lai san cO dinh va cac lai san dai h:;ln kha 21 (2,529,694,320) (727,041,551)
lai san dai h:;ln kMc
7 Tien lhu l<'Iicho vay, cO l(Pc va lQ'i nhu;;Jn oU'Q'cchia 29 20,114,466,866 29,583,028,306
'
Trang 8T('Ii ngay 31 tMng 03 nam 2013
Baa cao IlI'u chuy~n tilln t~ hQ'p nhat (tU~p thea)
CHI TIEU
III LlI'u chuyAn tilln til' hOllt dQng tai chinh
1 Tilln thu pMt Mnh cO phi~u, nh(ln vOn g6p cua chu sahO'u
2 Nh(ln g6p vOn til' cO d6ng thi~u sO
Tilln chi tra vOn g6p cho cac chUsa hO'u, mua l('Ii cO phi~u cua
3 doanh nghi$p da pMt hanh
4 Ti~n vay ngan h('ln, dai h('ln dU'O'cnh(ln
5 Tra l('IivOn uy tMc cho ngU'6'i uy thac d~u til'
6 Ti~n chi tra nO'gOc vay
7 Ti~n chi tra nO'thue tai chinh
8 CO tltC, IO'inhu(ln da tra cho chu sa hO'u
LlJ'u chuytm tidn thuan tv hO{lt di)ng ttJi chinh
LlI'u chuyAn tilln thuAn trong kyo
Tilln va tll'O'ng dll'O'ng tilln dAu kyo
Anh hU'ang cua thay dOi tY gia hOi doai quy dOi ngolli t$
Tilln va tll'O'ng dll'O'ng tilln cuOi kyo
Ma
sO
31
32 3334353637
40
50
60 61 70
Nam nay
15,854,880,000
740,995,512,302(937,621,638,243)
Trang 9CONG TV cO pHAN CHlrNG KHOAN sAl GQN Ban hanh theo T.Tu s6 9512008 rrr-BTC
£lia chi:72Nguyen Hu~ - Qu$n 1 -TP HO Chi Minh ngay 24thang 10 nam 2008 cua BO Tai chfnh
BAo cAo TAl CHINH HOP NHAT Sua rJ6itheo ThOng tu s6 16212010 rrr-B TC
Cho kY tai chlnh k~t thuc ngay 31thang 03nam2013 ngay 20 thang 10nam 2010 cua BO Tai chlnh
BAo cAo riNH HiNH BIEN DQNG VON CHU sO' HtYU
CHI TI~U Quy 1.NAm2013 Thuy,)t SO clau nAm TAng trong ky GIAm trong kY SO cuOI ky
5.CMnh I~ch aanh gia lai tai san
6.CMnh I~ch tV gia hOi aoai
7.Quy aau tll, pMtlri~n
9.Quy khac thuOCvOn chu sa hCiu
10.LO'inhu$n sau thu,) chua pMn phOi 1,127,002,833,821 160,489,954,559 709,407,304 1,286,783,381,076
5.CMnh I~ch aanh gia lai tai san
6.Ch~nh I~ch tV gia hOi aoa'
7,Cuy aau til, phat lri6n
9.Cuy kMc thuQc vOn chu sa hCiu
10.LQ'inhu$n sau thu6 chlla pMn phO' 1,012,450,891 ,924 185,105,688,440 182,594,263 1,197,373,986,101
Dll'O'ng HCiu Mill ~1fHoang Thl Minh Thuy
Trang 10CONG TV cO pHAN CHLrNG KHOAN sAl GON
Elja chi: 72 Nguyen Hu~ - Quiln 1 • TP HO Chi Minh
BAa cAo TAl CHINIl HO'P NHAT
Cho ky k~ toan k~t thuc ngay 31 thang 03 nam 2013
Ban thuyllt minh bao cao tai chinh hQ'p nhat
Ban thuy~t minh nay la mOt bO pMn khOng th~ tach rai va phai d".;>c d"c kem vai Bolo colo tai chlnh quI' 1nam 2013 (h.;>pnhat) cua COng ty c6 phf,n Chirng khoan Soli gOn (g"i tat la COngty).
I D~C DI~M HO~T DQNG ClIA DOANH NGHlep
COng ty c6 phf,n Chirng khoan Soli GOn la cOng ty c6 phf,n d".;>c thanh lilp tai Vi~t Nam COng tyd".;>c cap Giay phep hoat dOng s6 3041/GP-UB do Uy ban nMn dan TMnh ph6 HO Chi Minh capngay 27 tMng 12 nam 1999 va d".;>c cap giay chirng nhiln Elang ky kinh doanh s6 056679, do SoK~ hoach va S"u t" TMnh ph6 HO Chi Minh cap d<'lngky If,n df,u vao ngay 30 tMng 12 nam 1999.COng ty dll';>Ccap giay phep Hoat dOng Kinh doanh s6 03/2000/GPHDKD, do Uy ban chltng khoan
Nha nllac cap ngay 05 tMng 04 nam 2000 va cac giay phep kinh doanh di~u chinh ti~p theo.
1 Hlnh thirc sa hfpu v6n
2 Linh v ••••c kinh doanh
: COn~ty c6 phf,n
: Djch Vu
Ban thuyAI minh nay lamOl bOphiln hr;rp IMnh va pMi c1uwc1Qccling voi bao cao tai chlnh hr;rpnMt
3 Nganh nghO kinh doanh : MOigiai chirng khoan, tll van df,u t" chirng khoan, I"u ky chirngkhoan, tl,f doanh chirng khoan, bolo lanh pMt hanh chirng khoan, quan II' quy, quan II' danh muc df,u
!lr
5 COng ty con:
Tai ngay 31/03;2013, COng ty CO3 cOng ty con dll';>Ch.;>pnhat:
• COng ty TNHH quan Iy Quy 551 dll';>C tMnh lilp theo Giay phep thanh lilp va hoat dOng s619/UBCK.GP ngay 3 thang 8 nam 2007
+Nganh hoat dOng: Quan Iy quy va quan 19danh muc df,u tll
+v6n c1i~uI~ : 30 ty (lOng (so hfpu 100%)
• Quy df,u tll' tMnh vien 551 d".;>c thanh lilp theo giay pMp thanh lilp va hoat dOng s6 1301TB.UBCK ngay 27 thang 7 nam 2010
+ Muc tieu va linh VI,fCdf,u t" cua Quy: df,u tll vao chirng khoan hO;lc cac dang tai san df,u tll kMc,k~ ca bat dOng san
+ v6n c1i~uI~: 390 tY dOng (so hfru 80%)
+ Thai gian hoat dOng cua quy: 31 nam
- COng ty Qu6c til 551 (551 International Corp.) d".;>c tMnh lilp ngay 27/08/2009 theo s6 dang kySRV 090813396 - 4724807 tai Bang Delaware, My va theo Giay pMp df,u tll ra n"ac ngoai s6249/BKH-ElTRNN-ElC1 do BO K~ hoach va Elf,u tll cap ngay 31/08/2010
+Muc tieu va ITnhVI,fCdf,u!lr:df,u tll vao kinh doanh bat dong san, van phOng tai My
+ v6n dau tll: t6i da 18,5 tri~u USD Ty :esa hQoucua COng ty la 80% v6n, va la so hQougian ti~pthOng qua Quy df,u !lrtMnh vien SS/
+TMi gian hoat dong: 30 nam
6 COng ty Iiiin k,k
Tai ngay 31/03/2013 COng ty c6 11 cOng ty lien k~t gian ti~p d".;>c phan anh theo phllO'ng phap v6nchu so hQou:
CO"gtvCP Xual "hap khau Thuv san B~" Ire fABT!:
Tai thai c1i~mr,ay 31/03/2013 khoan dau tll' tr ••••c t1l1pva dau tll' gian tillp (dflU t" cua cOng ty con)cua GOng ty vao GOng ty CP Xuat nhaP khAu Thuy san BlIn Ire la 122.888.175.825 dOng, chi~m24,95% s6 I".;>ng c6 phillu dang 11iU hanh cua ABT va khoan df,u t" nay datrothanh khoan df,u tllvao cOng ty lien kllt t(r tMi c1i~m30/9/2011 GOng ty CP Xuat nhap khau Thuy san BlIn tre la doanh
Trang 1
Trang 11CONG TV cO pHAN CHO'NG KHOAN sAl GON
£lia chi: 72 Nguy~n Hu~ - Qu~n 1 • TP HO Chi Minh
sAo cAoTAl CHINH HO'P NHAT
Che ky k~ lean k~1Ihuc ngay 31 Ihang 03 nam 2013
San IhuyAt minh bao cao tai chinh hQ'p nhat (Ii~p Ihee)
nghi~p nil!m y~1 Irl!n S6' Giae dich chling khean TP HO Chi Minh, von "i~u I~ hi~n lai cua AST la136.072.070.000 "Ong, nganh ngh~ kinh deanh lao Ch~ bi~n xual khau Ihuy san, nMp khau v~1 IIIhang h6a, nuOr',:rOngIhuy san, kinh deanh nha hang va dich vu
C6ng tv CP Hung VU'O'7Jg(HVGI:
Tai Ihai "i~m ngay 31/03/2013 khoan "au tll' trY'c tiAp va "au tll' gian tl~p ("au III cua cOng Iy cen)cua COng Iy vae COng Iy CP Hung VllO'ng la 390.894.771.116 "Ong, chit.m 20.01% so IllQ'ng cOphit.u "ang IllU hanh cua HVG va khean "au III nay "a Ir6' lhanh khean "au III vae cOng Iy lil!n k~1Iii
lhOi "it.m 31/12/2011 COng Iy CP Hung VllO'ng la deanh nghi~p nil!m yt.1 Irl!n S6' Giae dich chling
khean TP HO Chi Minh, von "i~u I~ hi~n lai cua HVG la 791.976690.000 "Ong, nganh ngh~ kinhdeanh lao NuOi IrOng, ch~ bit.n, xual khau Ihuy san, San xual Ihlic an (Ihuy san, chan nuOi), kinhdeanh khe lanh
C6ng tv CP Xuyen Thai Sinh (PANI:
Tal Ihai "iitm ngay 31/03/2013 khoan "au tll' trY'C tiAp va "au tll' gian tiAp ("au III cua cOng Iy cen)cua COng Iy vae COng Iy CP Xuyl!n Thai Sinh la 78.492.602.086 "Ong, chit.m 20.22% so IllQ'ng cOphi~u "ang IllU ranh cua PAN va khean "au III nay "a Ir6' lhanh khean "au III vae cOng Iy Iil!n k~1l(r
Ihai "iitm 31/12/2011, COng Iy CP Xuyl!n Thai Sinh la deanh nghi~p nil!m yt.1 Irl!n S6' Giae dich
chling khean TP HO Chi Minh, von "i~u I~ hi~n lai cua PAN 103200.500.000.000 "Ong, nganh ngh~kinh deanh lao Mua ban nha a,nMn quy~n Slt dung "al "it xay d',mg nha a"it ban he~c che Ihul!;Dich Vu v~ sinh nha clta; Kinh deanh bal "ong san; Che Ihul! xe c6 ngllai lai "it v~n lai hanh khach,hQ'p"Ong cha khach "i Iham quan, du Ijch Che thul! xe 0 10; Heal "ong Xlt 19chal Ihai ran, long, khlIhai cOng nghl~p (khOng heal "ong lai Iru 56'); Dich Vu slta chO'a nha; dich Vu chong moi mOl, di~1cOn Irung; Dich Vu Irang Iri nha clta, pheng canh, wan canh, nen bO cOng vil!n, wan Ihu; Dich Vuquan 19nha cae lang, can hO; Mua ~an Ihi~1 bi v~ sinh cOng nghi$p; Mua ban qu!m ae; £lai 19k9 gaihang h6a; Djch Vu lin hOc: III van lap "al phan cling, ph!m m~m may t1nh; Dich Vu IhllO'ng mai; Tllvan "au III (Ir(r III van lai chlnh; £lai 19phal hanh sach bae c6 nol dung ""Q'C phep IllU hanh
C6ng ty cdphan San xuat Kinh doanh Xuat nhap khau Sinh Thanh (GIL):
Tai Ihal diitm ngay 31/03/2013 khoan "au tll' tr ••••c tiAp va "au tll' ~Ian tiAp ("au III cua cOng Iy cen)cila COng Iy vae COng Iy CP San xual Kinh deanh Xual nMp khau Sinh Thanh la 84.491.242.885
"Ong, chi~m 23.41 % so IllQ'ng cO phi~u "ang IllU hanh cila GIL, va khean "au III nay "a Ira Ihanhkhean "au III vae cOng Iy lien k~1l(r lhai "iitm 31/03/2012. COng Iy CP San xual Kinh deanh Xual
nhap khau Sinh Thanh la deanh nghi$p niem yt.1 Iren Sa Giae dich chling khean TP HO Chi Minh,
von di~u I~ hi~n lai cila GIL la 139.245.880.000 "6ng, nganh ngh~ kinh deanh lao Nhap khau maym6c, Ihit.1 bi, nguyl!n li$u, val Ill Djch Vu IhllO'ng mai va cam "0,xay dU'ng, trang Irl nol Ihal, sanlap mal bilng, kinh deanh "ia oc, HQ'plac "au IlllTnh vu'c nha hang, khach san, du lich
C6ng tv cdphan Gidng cay trting Trung U'O'7Jg (NSC):
Tai Ihai "iitm ngay 31/03/2013 khoan "au tll' trY'c tiAp va "au tll' gian tiAp ("au III eila cOng Iy cen)
cila COng Iy vae COng Iy CP Giong cay Ir6ng Trung 1l0'ng la 72.621.113.434 "Ong, chit.m 20.00% soIllQ'ng cO phit.u "ang IllU hanh cila NSC, va khean "au III nay "a Ir6' Ihanh khean "au III vae cOng Iy
lien kt.1l(r Ihai "iitm 31/03/2012 COng Iy CP Giong cay IrOng Trung 1l0'ng la deanh nghi$p nil!m yt.1
Iren Sa Giae djch chling khean TP H6 Chi Minh, von "i~u 1$hi$n lai cila NSC la 100.298.380.000
"6ng, nganh ngh~ kinh deanh lao San xual, kinh deanh, XNK cae teai giong cay IrOng nOng, lamnghi~p, San x,AI, kinh deanh, XNK cae leai nOng san, val III Ihit.1 bi nOng nghi$p, Cht bit.n, kinhdeanh nOng san, Kinh deanh dich Vu 10'hanh noi dja, quoc I~ va cae dich Vu phuc Vu du lich, £lai 19ban buOn ban hi hanh h6a va kinh deanh xang dau
C6ng tv cdphan Gidng caytrting Mi~n Nam (ssCJ:
Tai Ihai diitm ngay 31/03/2013 khoan "au tll' trY'c tlAp va "au tll' gian tiAp ("au III cila cOng Iy cen)cila COng Iy vae COng Iy CP Giong cay IrOng Mi~n Nam la 94.206.176.391 "Ong, chit.m 20.07% 50IllQ'ng cO phit.u "ang IllU hanh cila SSC, va khefm "au III nay "a Ira Ihanh khean "au III vae cOng Iytil!n kt.1 l(r Ihai "iitm 31/03/2012 COng Iy CP Giong cay IrOng Mi~n Nam la deanh nghi~p nil!m yt.1
Irl!n Sa Glae dich chling khean TP HO Chi Minh, von "i~u 1$hi$n lai cila SSC la 149.923.670.000
"6ng, nganh ngh~ kinh deanh lao Nghien cliu, san xual, kinh deanh, XNK gion~ cay IrOng cae leai,San xual, kinh deanh, XNK nOng san, val III nOng nghi$p, Thit.1 kt., chit lae, lap "ai, XNK cae lea;
Trang 2
Ban thuy~t minhmlyla-mf)t bf) philn hQ'ptMnh va pM; <1U'Q'Cr1Qccung va;Me cae laichlnh hQ'pnMt
Trang 12CONG TY cO pHAN CHlrNG KHOAN sAl GON
Elia chi: 72 Nguy~n Hu$ • Qu~n 1 • TP HO Chi Minh
BAa cAo TAl CHINH HOP NHAT
Cho k5' k~ loan k~t thuc ngay 31 Ihang 03 nam 2013
Ban thuyAt mlnh bao cao tal chinh hQ'p nhal (ti~p Iheo)
may m6c thi~1 bj ch~ bi~n h"t giOng va nOng san, San xuat, gia cOng, sang chai, d6ng g6i thuOc baov$ Ihl,l'c v~t
CTCP Ch~ bi~n Hang xuilt khilu Long An (LAFI:
T"i Ihai di~m ngay 31/03/2013 khoan dau tlJ' Irl,PCtlAp va dau tlJ' glan t1Ap (dau lli cua cOng Iy con)cua COng ty vao COng ty CP Ch~ bi~n Hang xuat khau Long An la 44.497.769.843 dOng, chi~m20.02% sO llil,mg cO phi~u dang IliU hanh cua LAF va khoan dau tli nay tra thanh dau lli vao cOng tyIi~n k~t Iil' thai lfI~m 30/6/2012 COng ty CP Ch~ bi~n Hang xu at khau Long An la doanh nghi$p ni~my~t Ir~n Sa (;iao dich chirng khoan TP HO Chi Minh, vOn di~u 1$ hi$n t"i cua LAF la147.280.190.000 dOng, nganh ngh~ kinh doanh la: San xual, xual khau h",1 di~u va cac san phamch~ bi~n til' h",t di~u
CTCP o.lu 1lJ' PhfJt tri~n Cong noM Dien tIP- viI," thOng (ELC!:
T",i thai lfI~m ngay 31/03(2013 khoan "au 1lJ'trl,PCt1Ap va "au 1lJ'gian tlAp (dau tli cua cOng Iy con)cua COng Iy vao COng Iy CP Elau lli PMI tri~n COng ngh$ Eli$n tlr - Vi~n thOng la 200.600.757.738dOng, chi~m 20.00% sO llic;rng cO phi~u "ang lliu hanh cua ELC va khoan dau lli nay tra thanh daulli vao cOng ty Ii~n k~t til' thai di~m 31/12£2012 COng Iy CP Elau lli Phat Iri~n COng ngh$ Eli$n Ilr -Vi~n thOng la doanh nghi$p ni~m y~t tr~n SaGiao djch chirng khoan TP HO Chi Minh, vOn di~u 1$hi$n I",i cua ELC la 366.249.090.000 dOng, nganh ngh~ kinh doanh la: San xuat, lap rap cac sanpham di$n Ilr - tin hoc; El",i 15'mua ban, k5'glrl hang h6a; Cac djch Vu khoa hoc ky thu~l; Lap rap, baodliOongcac thi~1 bi vi~n thOng, tOng doli di$n Iho",i thu~ bao dung ilil,>ng nhe, Ihi~1 bj phu 1"7, nguOnlfI$n, lap d~t cac Ihi~t bj Iruy~n dan cho cac !uy~n Viba va m",ng cap thOng lin; San xual phan m~mmay t1nh, chuy~n giao cOng ngM thOng tin, lap d~t cac M IhOng, dfly chuy~n cOng ngh$ cao; Tli vancac h$ thOng thOng lin, M thOng tl,l'dong h6a va cac M thOng di$n Ilr - vi~n IhOng; Cung cap va khaithacca sa dli l:$u, dich Vu lliu trQ>va Xlr 15'dli li$u; Djch Vu cho thu~ may m6c, thi~t bj di$n, lfI$n Iii,vi~n IhOng, thi~t bj khoa hoc; Djch Vu quang cao; El",i 15'cung cap dich Vu bliU chlnh vi~n thOng; El",i 15'kinh doanh djch Vu inlemel; Djch Vu IhOng tin giai trl vai phal Ihanh, truylm hlnh, bao chi; Elau tli phattri~n chfln nuOi, IrOng trot va khu du Ijch sinh thai; Mua ban, san xuat cac Ihi~t bi bao cMy, thi~t bjbao trom
CTCP Transimex-Saiaon fTMSI:
T",i Ihai lfI~m ngay 31/03/2013 khoan dau Ill' Irl,PCtiAp va "au IU' gian IIAp (dau tli cua cOng ty con)cua COng Iy vao COng Iy CP Transimex-Saigon la 96.644.837.506 d6ng, chi~m 20.00% sO llic;rng cOphil.u dang lliu hanh cua TMS va khoan dau lli nay tra lhanh dau tli vao cOng Iy li~n kl.t til' thai lfIt.m31/12£2012 COng Iy CP Transimex-Saigon la doanh nghi$p ni~m yl.1 tr~n Sa Giao dich chl1ngkhoan TP HO Chi Minh, vOn di~u 1$hi$n t",i cua TMS la 230.738.240.000 dOng, nganh nghA kinhdoanh la: El",i 15'giao nhfln v~n chuy~n hang hOa xual nh~p khau dliang bil.n, dliang hang khOng vadliang bOoEl",i 15'hang hai va mOi giai tau bi~n, djch Vu thu tuc hai quan Kinh doanh kho bai, khongo",i quan, kho Ihu gom d6ng g6i hang Ie CFS, di~m IhOng quan noi dia ICD Kinh doanh vflnchuy~n hang hga xuat nh~p khau va cOng cong bang dliang bOo
CTCP Bibica (BBCI:
T",i lhOi lfI~m ngay 31/03/2013 khoan dau 1lJ'IrI,I'c t1Ap va "au IU' gian IIAp (dau tli cua cOng ty con)cua COng ty vao COng Iy CP Bibica la 51.491.628.799 dOng, chil.m 2000% sO llic;rng cO phil.u dangIlfu hanh cua BBC va khoan dau tlf nay tra Ihanh dau tlf vao cOng ty Ii~n k~t til' lhOi dit.m
31/0312013 COng ty CP Bibica la doanh nghi$p ni~m yl.t tr~n Sa Giao djch chirng khoan TP HO Chi
Minh, vOn lfI~u 1$hi$n I",i cua BBC la 154.207,820.000 dOng, nganh nghA kinh doanh la: San xual vakinh doanh cac san pham banh keo,xuat khau cac san pham banh keO va cac hang hoa khac
CTCP KhlP Trimg Viet Ham NFGI:
T",i thai dil.m ngay 31/03/2013 khoan dau 1lJ'Ir ••••c tiAp va "au tlJ' glan t1Ap (dflU tlf cua cOng ty con)cua COng Iy vao COng ty CP Khlr Trung Vi$t Nam la 97.658.069.943 dOng, chil.m 20.00% sOllfc;rng
cO phi~u dang Iiru hanh cua VFG va khoan dau Ilf nay Ira lhanh dau tli vao cOng Iy li~n kl.1 Iil' thailfI~m 31/03/2013 COng ty CP Khlr Trung Vi$t Nam la doanh nghi$p ni~m y~1Ir~n SaGiao djchchirng khoan TP HO Chi Minh, vOn di~u 1$hi$n t",i cua VFG la 132.827.530.000 dOng, nganh nghAkinh doanh la: San xual, gia cOng, sang chai, d6ng g6i, mua btln cac lo",i thuOc bao v$ thl,l'c v~l, v~1Ilf bao v$ thl,l'Cv~t, v~t Ilf khlr trung Cung cap djch vv khli trung, di$1 sinh v~t gfly h",i nOng Iflm san
va cac vflt Ih~ kMc Djch vv xli Iy, bao dl,Oong,v$ sinh mOl Wang Irong nha may, kho tang, vanphOng ca quan, cac cOng trlnh xay dl,l'ng Mua ban vflt Ilf, h6a chat phvc vv cho san xual nOngnghi$p Glam djnh hang hOa: sO llil,>ng, chat Ilfc;rng,quy cach, bao bl, gia trj hang h6a, tOn Ihat, an
Trang 3
Ban IhuyAI minh nay lamOl bOpMn h'lP lhanh vaphai C!uw <1occung yaiMo cao lai chlnh h'lP nh~1
Trang 13CONG TY cO pHAN CHLrNG KHOAN sAl GON
£lia chi: 72 Nguyen Hu~ - Qu~n 1 - TP HO Chi Minh
BAD CAD TAl CHIN:-: HOP NHAT
Cha ky k~ laan k~l lhuc ngay 31 lhang 03 nam 2013
Ban thuy6t minh baa caa tai chinh hQ'p nhat (tl~p thea)
taan,v~ sinh va cac y~u cau giam "jnh khac Cha lhu~ van ph/mg, kha bai Djch Vu ch6ng m61mot.Glam sal lhl cOng va lap "~t may mOc lhl~l bj Tl1 van "Au lU'
7 El~c diAm ha\lt "ong cua daanh nghiqp trang ky cO anh hlP&ng "6n Baa caa tai chinh hQ'pnhat
GIalthlch ket gua haat dOng kinh daanh hap nhilt cua guy 112013 so val cung ky nlim t1lJ'&c:
LQ'inhu~n 5au thu~ quy 1/2013 cua cOng ly lal 160.489.954.559 "Ong, glam 13.3% So' val quy 1/2012
(quy 1/2012 fal 185.105.688.440 "Ong) dO'nguy~n nhan 5au: M~c du daanh lhu ha"l "ong mOl glal
cht:rng khaan daanh lhu lCPnghl~p Vu ky quy va daanh thu lal ti~n gLrI lang han So' val cung ky nam lrU'ac lam t6ng daanh thu Q1/2013 lang 1.4% So' val Quy 1/2012 nhU'ng khaan haan nh~p dU' phOng Quy 112013 1\11.glam 63% So' val haan nh~p dU'phOng cua Quy 1/2012 ,
II NAM TAl CHiNH, ElaN VI TIEN Te sO' Dl,ING TRONG KE ToAN
1 Nam tal chinh
Nam tal chlnh cua COng ty bal dAu tCPngay 01 thang 01 va k~t thuc vaa ngay 31 thang 12 hang nam
2 £lO'n vi tiAn tq sir dl,mg trong k6 toan
£lO'nvi l;~n t~ 5Lrdungtrangk~ laan la £lOng VI~1Nam (VN£l)
III CHuAN MIlC vA CHE ElQ KE roAN Ap Dl,ING
1 Ch6 dO k6taan ap dlJng
COng ly ap dung Ch~ "0 k~taandaanh nghl~p Vi~t Nam ap dung cha cac cOng ly cht:rng khaan banhanh lhea lhO~n tU' 95/2008m.BTC ngay 24 thang 10 nam 2008, ThOng tU' 162/2010fTT-BTC ngay201hang 10 nam 2010 cua BOTal chlnh thay th~ cha Quy~l "inh 56 99/2000/Q£l.BTC ngay 13 lhang
6 nam 2000 cua BO Tal chlnh
2 Tuyen bO vA viqc tuan thu chuan mlJ'c k6taan va ch6 do k6taan
Ban TOng Glam "Oc "am baa "a tuan lhu "Ay "U y~u cau cua Ch~ "0 K~ laan Daanh nghl~p Vi~lNam ap dung cha cac cOng ty cht:rng khaan va cac Chulm mU'c k~ laan Vi~l nam ban hanh theo:
~ Quy~l dinh sO 149/2001/Q£l.BTC ngay 31 thang 12 nam 2001 v~ vl~c ban hanh bOn ChuanmU'c Kl! loan VI~1Nam (£lc;Yl1);
~ Quy~t "inh 56 165/2002/Q£l-BTC ngay 31 thang 12 nam 2002 v~ vl~c ban hanh 5aU ChuanmU'c K~taanVI~1Nam (£lc;Yl2);
~ Quy~t "inh 56 234/2003/Q£l-BTC ngay 30 lhang 12 nam 2003 v~ vi~c ban hanh 5aU ChuanmU'c K~ toan VI~t Nam (£lO'I3):
~ Quy~t "i;{h 56 12/2005/Q£l-BTC ngay 15 thang 2 nam 2005 v~ vl~c ban hanh 5aU Chuan mU'cK~ laan VI~1Nam (£lc;Yl4);va
~ Quyl!t dinh 50 100/2005/Q£l.BTC ngay 28 lhang 12 nam 2005 v~ vi~c ban hanh b6n ChuanmU'c K~ loan VI~1Nam (£lO'I5)
Bang can ,,61k~taan, baacaa k~l qua ha"t "ong klnh daanh, baa caa fU'u chuy~n tl~n l~ va thuyl!tmlnh baa caatal chlnh hO'Pnhat "U'O'Clrinh bay kem thea va vi~c sUodung cac baa caa nay khOngdanh cha cac ,,6; tU'O'ngkhOng "U'O'Ccung cap cac thOng tin v~ cac thu tuc va nguy~n tac va thOng I~k~ toan t\ll Viqt Nam va han n(joakhOng "U'O'c cM dinh lrinh bay llnh hinh tal chlnh, k~t qua ha\lt
"ong klnh daanh va lU'u chuyl!n ll~n l~ thea cac nguy~n tac va thOng I~ kl! laan "U'O'Cchap nhan rongrajacac nU'ac va lanh Ih6 khac ngaai VI~t Nam
3 Hinh thirc k6taan ap dung
COng ly 5Lrdur.a hlnh lht:rc nh~l ky chung
Trang 4
81m thuvGt minh nav 18 mOt b6 oMn hoo thBnh vaoM;<1U'O'C <Joecuna vai baa CaG tai chlnh hOG nhAt
Trang 14CONG TV cO pHAN CHlrNG KHOAN sAl GON
£>iachi: 72 Nguyl!n Hu~ - Qu~n 1 - TP HO Chi Minh
sAo cAO TAl CHINH HOP NHAT
Cho ky k~ loan k~llhuc ngay 311hang 03 nam 2013
Ban Ihuy4\t mlnh bao cao tal chlnh hQ'p nhat (Ii~p Iheo)
IV cAc CHINH SACH K~ TOAN Ap DVNG
Cac bao colo lai chlnh cua cOng Iy me va cac COngIy con Slf dung 11~h(,Ypnhall1U'(,YCI~p cho cungmOl ky k~ loan, va 11U'(,Ycap dung cac chlnh sach k~ loan mot cach IhOng nhat
SO dU' cac lai khoan Ir~n Bang can 110ik~ loan giCfa cac 1100nvi Irong cung COng Iy, cac giao djchnoi bO, cac khoan lai hoac 10noi bO chU'a Ihl,J'chi~n phal sinh I" cac glao dich nay 11U'(,Yclo",i Ir"hoan loan
L(,YiIch cO 110ngIhillu sO la phfm I(,Y;Ich Irong lal, hOac 10,va lrong la; san Ihufm cua cOng Iy conkhOng 11U'(,YcnAm giCfbai COng Iy va 11U'(,Yclrlnh bay ri~ng bi~llr~n bolo colo k~1qua ho",ll1ong kinhdoanh h(,Ypnhal va 11U'(,Yctrlnh bay ri~ng bi~1val phAn vOn chu sa hCfucua cac cO 110ngcua cOng Iy
me Irong phan vOn chu sa hCfuIr~n bang can 110ikllioan h(,Ypnhal
2 Tlf.n va cac khoan tU'O'ng I1U'O'ngtlf.n
Ti~n va cac khoan IU'O'ngI1U'O'ngli~n bao gOm li~n mal I",i quy, ti~n glfi ngan hang, li~n glfi cuanha l1au IU' v~ giao dich chl1ng khoan, cac khoan l1au IU' ngan h",n c6 IMi h",n gOc khOng qua bathang, c611nh Ihanh khoan cao, c6 kha nang chuylln 110idl! dang Ihanh cac 1U'(,Yngli~n xac l1jnh vakh6ng c6 nhl~u rui ro Irong chuylln 110iIhanh li~n
3 Cac khoan phai thu
Cac khoan pMi Ihu 11U'(,YcIrlnh bay Ir~n bolo cao lal chlnh h(,Ypnhal Iheo gia Iri ghi sO cac khoanphai Ihu ICr khach hang va pMI Ihu khac sau khi can Ir(r cac khoan dl,J'phOng 11U'(,YcI~p cho cackhoan phai Ih' J kh6 110i
DI,J'phOng n(,Yphai Ihu kh6 110iIhll hl~n phan gia Irj cua cac khoan phai Ihu rna COng Iy dl,J'killnkhOng cO kha nang Ihu hOi I",i ngay k~llhuc ky k~ loan Tang hOac giam sO dU'lai khoan dl,J'phOng11U'(,Ych",ch loan vao chi phi quan Iy doanh nghi~p Irong kyo
4 Tal san cO I1jnh hiPu hlnh
Tai san cO l1inh hCfuhlnh 11U'(,YcIhll hl~n Iheo nguy~n gia Ir" l1i gia Iri hao mOn lOy k~
Nguy~n gia lai san cO l1inh bao gOm gia mua va nhCfng chi phi c6 Ii~n quan Irl,J'cli~p l1~n vi~c l1U'atai san vao ho",1110ngnhU' dl,J'kien
Cac chi phi mua sam, nang cap va 110imOi lai san cO I1jnh 11U'(,Ycghi lang nguy~n gla cua lai san vachi phi bao Irl, slfa chCfa 11U'(,Ych",ch loan vao k~1 qua ho",1 l10ng kinh doanh h(,Ypnhal khi phalsinh
Khi lal san I1J(,Ycban hay Ihanh Iy, nguy~n gia va gia Iri hao mOn lOy k~ 11U'(,Ycx6a s6 va cac khoanlal 10phal sinh do Ihanh Iy lai san 11U'(,Ych",ch loan vao k~1qua ho",ll1ong kinh doanh h(,Ypnhat
5 Tal san cO c!jnh vO hlnh
Tai san cOl1inh vO hlnh 11U'(,Ycghi nh~n Iheo nguy~n gla Ir" l1i gia Iri khau hao lOy k~
Nguy~n gia lai san cO l1inh vO hlnh bao gOm gia mua va nhCfng chi phi c6 Ii~n quan Irl,J'cII~p l1~nvi~c l1U'alai san vao Slf dung nhU' dl,J'ki~n
Cac chi phi nang cap va 110imOi lai san cO I1jnh vO hlnh 11U'(,Ycghi tang nguy~n gia cua lal san vacac chi phi khac 11U'(,Ych",ch loan vao k~t qua ho",1110ngkinh doanh h(,Ypnhal khi phal sinh
Trang 5
B~n thuv~t minh n~v f~ 1.70tbOoMn hero thBnh vaoMi <!ucrcc10ceuna vo; baa eao tai ehlnh hero nh~t
Trang 15tlia chi: 72 Nguy~n Hu~ - Qu~n 1 - TP HO Chi Minh
sAo cAOTAl CHINH HOP NHAT
Cho kV k~ loan k~llhuc ngay 31 lhang 03 nam 2013
Ban Ihuy"l mlnh bao colo tal chinh hQ'p nhal (ll~p thea)
Khl loll san cO l1jnh vO hlnh dLlQ'cban hay lhanh lV, nguy~n gla va gla l~ khau haolOy k~ dLlQ'cxOa
sO va cac khoan loll 10 pMI sinh do lhanh IV loll san dLlQ'Chach loan VaG k~l qua ho"l dong klnhdoanh hQ'pnh,k
KhAu hao va khAu lriP
Khau hao va khau IrLrlal san cO dinh hCl'uhlnh, till san cO dinh vO hlnh va bal dong san dau III dLlQ'clrlch theo phLlan) pMp khau hao dLlCrnglhang trong suOllhal glan hCl'udung L1aclInh clla cac till sannhLl sau:
3 nam6nam
3 - 5nam
3 - 5 namkhOng khau hao27,5 nam7.
8.
9.
May mOc lhl~l biPhLlang lj~n vM lalThl~l bi, dung Cu quan IV
Ph:", m~mQuy~n SLYdung dat vO lhal h"nBAI dong san dau III
Thue tal san
Cac khoan ll~n lhu~ lheo hQ'p dOng lhu~ ho"l dong dLlQ'c h"ch toan vao k~l qua ho"l dong kinhdoanh hQ'pnhallheo phLIang pMp dLlang lhang lrong lhal h"n clla hQ'pdOng lhu~
£lau Ill' chting k~oan va d\l' pMng glam gla chting khoan
ThOng III 95/2008/TT-BTC cho phep cac COngly chlinQ khoan lh\pc hl~n h"ch loan k~ loan cackhoan dau III chil'ng khoan lheo mOl trong hal nguy~n tac la gla gOc ho~c gla lri hQ'p IV Theo dO,COng ly da Ii,ra chon phLlang pMp gla gOc d~ ghl nh~n cac khoan dau tLl chling khoan
ChUng khoan kinh doanh va chUng khoan r1Au til' dai han
Cac chil'ng khoan klnh doanh va chil'ng khoan dau III doll h"n dLlQ'cghl nh~n ban dau lheo gla gOc.Cac khoan cO lil'c bilng li~n va lral til'c nh~n dLlQ'clrong kV dLlQ'c ghl nh~n glam gla vOn chling
khoan dOl val khoan lal dOn Uch IrLlac ngay mua va ghl nh~n lang doanh lhu dau III dOl val phan
lal k~ ILr ngay mua
DV phOng giam gia chUng khoan
D\p phOng giam gla chling khoan dLlQ'c I~p cho ILrng loaI chling khoan dLlQ'c mua ban lr~n lhi
IrLlang va cO gla lri lhi IrLlang lhap han gla l~ ghl sO.
Gla l~ lhi lrl:')ong clla chling khoan vOn nl~m y~l dLlQ'c xac dinh lr~n ca s& lham khao gla kMp
I~nh (gla blnh quan dOi val S& glao dich chling khoan Ha NOI, gla dOng cLYadOl val S& glao dich
cMng khoan Thanh phO HO Chi Minh) 1,,1ngay 31lMng 03 nam 2013
Gla l~ thi trLlang clla cac chling khoan vOn chLla nl~m y~l dLlQ'cxac dinh In,n cas& gla glao dich
blnh quan lr~n lhi IrLlang glao dich cll2 cac cOng ly d,,1chung chLla nlem y~l (UPCom) dOl val cac
COng ly da dang kV glao dich lren lhi IrLlang glao djch clla cac cOng ly d,,1 chung chLla nlem y~l,ho~c gla lrung blnh Iren ca s& gla glao dich dLlQ'ccung cap tOI lhl~u b&l ba cOngIy chil'ng khoan
!<IIIMI cfI~m31 IMng 03 nam 2013 dOl val cac COngIy chLla dang kV glao dich Iren lhi tflFang glao
dich clla cac COngly d,,1chung
Cac chling khoan khOng cO gia lham khao ILr cac nguOn Iren se dLlQ'cdanh gia kha nang va mil'c
"0glam gla dl,l'a lr~n vi~c xem xet tlnh hlnh loll chlnh va gla Iri sO sach clla 10 chlic pMI Mnh 1,,1ngay 31thang 03 nam 2013
£lau Ill' vao cao :Ong Iy, quy "au Ill' Irong "6 COng ty c6 anh hll'cmg "ang kA ( COng ty lien kAI)COng Iy II~n k~1la cac cOng ty mol lrong "0 nha "au III c6 anh hLl&ng dang k~ nhLlng khOng phal lacOng ly con hay cOng ly lien doanh clla nha dau Ill ThOng IhLlang, COngIy dLlQ'c colla c6 anhhLl&ng dang k~ n~u s& hCl'uILr 20% quy~n be phl~u Ir& len & dan vi nh~n dau Ill
Cac khoan "au III vaG cOng ly lien k~l dLlQ'cghl nh~n lheo phLIang pMp vOn chU s& hCl'u
Trang 6
Ban thuyat minhmly la mot be PMn hClPtMnh va pMi r1uve t1Qc cong va; baa cao tai chlnh hClPnhAt
Trang 16CONG TY cO pHAN CHlrNG KHOAN sAl GON
Elja chi: 72 Nguy~n Hu$ - Qu~n 1 - TP HO Chi Minh
BAa cAo TAl CHINH HOOPNHAT
Cha ky k~ laan k~llhuc ngay 31 Ihang 03 nam 2013
Ban IhuyAt mlnh baa cae tal chlnh hQ'p nhat (11~pIhea)
Thee phl1ang phap vOn chG so huu, khaan "au III ""Q'C ghl nhan ban "au Ir':;n bang can "01 k~laan hQ'pnhal glua ni':;n "0 Ihea gla gOc, sau "0 ""Q'c lfI~u chinh Ihea nhung Ihay "01 cGa phan sohuu cGa COng Iy Irang lal san Ihuan cGa cOng ty Ii':;n k~1sau khl mua LQ'iIh~ Ihl1ang mal phal sinh
""Q'c phan anh Irang gia Iri cOn lal cGa khaan "au 111va ""Q'C pMn bO lrong khaang Ihal glan ba(03) nam Baa caa k~1 qua kinh daanh hQ'p nhal glua nl':;n "0 phan anh phan so huu cGa COng tytrang k~1qua haal "Ong kinh daanh cGa cOng Iy Ii':;n k~1sau khi mua
Phan so huu cGa nM "au III lrong lQ'inhuanJ(la) cGa cOng Iy lien k~t sau khl mua ""Q'c phan anhtr':;n baa caa k~1 qua klnh daanh hQ'p nhal glua nlen "0.Thay "01 lOy k~ sau khl mua ""Q'c lfI~uchinh vaa gla I~ cOn lal cGa khaan "au III vaa cOng Iy II':;nk~l CO IlYC""Q'c nhan Ilt cOng Iy Ii':;n k~1
""Q'C can Irlt vaa khaan "au III vaa cOng Iy II':;nk~l
Cac baa caa lal chlnh cGa cOng Iy Ii':;n k~1""Q'C laP cung ky vai baa caa cGa COng Iy va SLrdungcac chlnh sach k~ laan nhal quan Cac "I~u chinh hQ'p nhflilhich hQ'p "a ""Q'C ghl nhan "IIbaa
"am cac chlnh sach k~ laan ""Q'c ap dung nhal quan val COng Iy Irang Irl1ang hQ'pcan Ihi~l
10 Cac hQ'p "Ong mua va ban lai
NhCrnglal san ""Q'c ban "Ong IMI cam k~1se mua lal vaa mOt tMi "111mnhal "inh Irang 111ang lai
(cac hQ'p "Ong mua lal) khOng ""Q'c ghl glam Ir':;n baa caa lal chlnh Khaan li~n nhan ""Q'c Iheacac hQ'p "Ong mua lai nay ""Q'c ghl nhan la khaan nQ' phai Ira tren bang can "01 k~ laan va phan
ch':;nh I$ch glua gla ban va gla cam k~1mua fal trang 111ang lal ""Q'c ghl nhan ia lal san, haac chi
phi, cM k~1chuylln va ""Q'C pMn bO vaa k~1qua haal "Ong klnh daanh Irang suOllMi gian hl$uh,FccGa hQ'p"Ong mua lai
Nhung lal san ""Q'c mua "Ong IMI cam k~1se ban lal vaa mOllhal "illm nhal "inh trang 111ang lal
(cac hQ'p"Ong ban lal) khOng ""Q'c ghl lang Ir':;n baa caa lai chinh Khaan li~n Ihanh laan Ihea cachQ'p"Ong ban lal nay ""Q'c ghi nhan la lal san Ir':;n bang can "Oi k~ laan va phan chenh I$ch giuagia mua va &;3 cam k~1 ban lal ""Q'c ghl nh~n la daanh Ihu, haac khaan phal Ira, cM k~1 chuylln
va ""Q'c pMn bO vaa k~1 qua haal "Ong klnh daanh Irang suOI IMI gian hl$u h,FccGa hQ'p "Ongban lai
11 Cac khean phal tra va chi phi trich tr1160c
Cac khaan pMi Ira va chi phi Irich Irl1ac ""Q'c ghl nh~n cha 50 ti~n phal tra Irang ll1ang lal Ii':;n
quan "~n hang hOa va djch vu "a nh~n ""Q'C khOng phu IhuOc vaa vi$c COng ty "a nh~n ""Q'C hOa
"an cGa nha cung cap hay chl1a
12 TrQ' cap thoi vi~c pha; tra
TrQ' cap lhOl vl$c cha nhan vl':;n ""Q'c trlch Iwac vaa cuOi mOl ky baa caa cha laan bO ngl1al laO'
"Ong "a lam vi~c lai cOng ty ""Q'c han 12 Ihang cha "~n ngay 31 IMng 12 nam 2008 val mtictrlch cha mal nam lam vl$c tinh "~n ngay 31 IMng 12 nam 2008 bang mOl nLra mtic 111angblnhquan cGa gla,i."aan sau Ihang tlnh "~n IMI IfIl1m cham dU1hQ'p"Ong laO'"Ong Ihea Lu~1 LaO'"Ong,Lu~1Baa hillm xa hOI va cac van ban hl1ang dAn cO Ii':;n quan Tlt ngay 1 lhang 1 nam 2009, mtic
111ang blnh quan Ihang "IItinh IrQ' cap thOi vl$c se ""Q'c "IAu chinh vaa cuOI mOl ky baa caa theam~bl~q~~a~utha~~nh~ti~~th~lfIl1m~*cao~nghayg~m.~n
!rIch trl1ac se ""Q'c ghi nhan vaa baa caa k~1qua klnh daanh hQ'pnhat
13 Cac nghl~p vv bang ngeai t~
Cac nghi$p Vu pMI sinh bang cac "an vi IIAn 1$ khac vai "an vi li~n 1$ k~ laan cGa COng Iy (VNEl)
""Q'c hach taan thea Iy gia giaa dich cGa ngan Mng Ihl1ang mai vaa ngay pMI sinh nghi$p vu Talngay k~llhuc ky k~ laan, cac khaan muc II~n 1$cO gOc ngaal 1$ ""Q'c "anh gla lai Ihee ty gla blnhquan II':;n ngan Mng lal Ihal "111mnay Tal ca cac khaan chenh I$ch Iy gla thl,l'c I~ phal sinh Irang
ky va chenh I$ch dO'"anh gla lal 50 dl1 li~n I~ cO gOc ngaal 1$cuOi ky ""Q'c hach laan vaa k~1quahaal "Ong klnh daanh hQ'pnhal
14 cophlAu ngAn quy
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B~n fhlN~f minh n~v I~ mOtb6 DMn he", thBnh v~ fJh~1 c10c cllnq va;Me cae fal chinh h(1fJnhAt
Trang 17CaNG TV cO pHAN CHLrNG KHOAN sAl GON
£>iachi: 72 Nguy~n Hu~ - Qu~n 1 - TP HO Chi Minh
sAo cAo TAl CHINH HO'P NHAT
Choky kA toan kAt thuc ngay 31 tMng 03 nam 2013
Ban thuyAt mlnh bao colo tal chlnh hQ'p nhAt (tiAp theo)
Cac COng Cu vOn Chll so hCru "lfO'C COng ty mua lai (cO phiAu ngan quy) "lfO'C ghi nh~n theonguy~n gia va trlt vao vOn Chllso hCru.COng ty khOng ghi nh~n cac khoan lai/(IO) khi mua, ban,pMt hanh hoac hllY cac cOng CuvOn ChllsohCfuclla mlnh
15 Phin chia IQ'I nhu~n
LO'Inhuan thuan sau thull thu nhap doanh nghi~p sau khi "a trlch lap cac quy theo £>illu I~ COng ty
va eac quy "inh clla pMp luat Vi~t Nam s~ pMn chia theo Nghi quyllt cua £>aihOi cO "Ong
16 Ghl nh~n doanh thu
Doanh thu "lfO'C ghi nhan khi COng ty cO kha nang nhan "lfO'C cac IO'iich kinh tll cO thll xac "inh
""O'c mOt each chac chan Doanh thu ""O'c xac "inh theo gia tri hO'pIy clla cac khoan "a thu hoac
se thu ""O'c sau khi trlt "i cac khoan chiAt khau thl1O'ng maiogiam gia hang ban va hang ban bj tralal Cac "i~u ki~n ghi nhan CuthA sau "ay cOng phai ""O'c "ap 'fOg khi ghi nh~n doanh thu:
Doanh thu cung cap d;chV(l
Khi cO thA xac "inh ""O'C kAt qua hO'p"Ong mOt each chac chan, doanh thu se ""O'c ghl nhan dl,l'8vao mlic "0 hoan tMnh cOng vi~c Trong trllang hQ'p khOng thll xac "inh ""O'c kllt qua hQ'p"ongmOt each chac chan, doanh thu s~ chi ""Q'c ghi nh~n a mlic cO thll thu hOi "lfO'C clla eac chi phi
"a ""Q'c ghi nh~n
Thu nhap tif kinh doanh chling khoan
Thu nh~p tlt kinh doanh chling khoan ""O'c xac "inh dl,Patr~n mlic ch~nh I~ch gia ban va gia vOnblnh quan clla chling khoan
Tien lai
Doanh thu "lfO'C ghi nhan khi ti~n lai phat sinh tren cO'so dOn tlch (cO tlnh "lln IO'itlic mol tai san
"em lai) trlY khi kha nang thu hOiti~n lai khOng chac chan
ceStlie
Doanh thu ""Q'c ghi nh~n khi quy~n ""O'c nh~n khoan thanh toan cO tlic bang ti~n clla COng ty
""Q'c xac I~p
Tien cho thu(!
Thu nh~p tlt tI~n cho thue tai san theo hQ'p"ong thue hoat "Ong "lfO'C hach toan vao kllt qua hoat
"Ong klnh doanh hO'pnhat theo phl1O'ngpMp "liang thang trong suot thai gian cho thue
17 ThuA thu nh~p doanh nghlqp
Thue thu nMp hi(jn htJnh
Tai san thull thu nhap va thull thu nh~p phai nOp cho nam hi~n hanh va cac nam 1r1100C ""Q'c xac
l1jnh bang 50 ti~n dl,Pkilln phai nOp cho (hoac ""Q'c thu hOi tlY) cO' quan thull dl,Patr~n cac mlicthuA suat va :;ac luat thuA cO hi~u II,PC"An ngay kAt thuc ky kA toano
Thull thu nh~p hi~n Mnh ""O'c ghi nh~n vao kAt qua hoat "Ong kinh doanh ngoai trlt trl1ang hQ'pthuA thu nh~p phat sinh lien quan "An mOt khoan muc ""Q'c ghi thang vao vOn Chllso hCfu,trongtrllang hQ'pnay, thuA thu nh~p hi~n hanh cOng ""Q'c ghi nh~ntrl,Pc tillp vao vOn Chllso hCru.COng ty chi ""Q'c bu Irlt cac tal san thuA thu nh~p hi~n Mnh va lhuA thu nhap hi~n Mnh phai Irakhi doanh nghi~p cO quy~n hQ'p pMp ""Q'c bu trCrgiCfa tai san thuA thu nh~p hi~n hanh vOoIthuAthu nh~p hi~n hanh phai nOp va doanh nghi~p dl,1"inh thanh toan thuA thu nhap hi~n hanh phai Ira
va tai san thuA thu nh~p hi~n Mnh tren cO' so thuan.
Thue thu nMp hoan lai
ThuA thu nh~p hoan lai ""O'c xac "inh cho eac khoan cMnh I~ch tam thai tai ngay kllt thuc ky klltoan giCraCO' sotlnh thull thu nh~p clla cac tai san va nO' phai tra va gia trj ghi 50clla chung chomuc "Ich I~p bao cao tai chlnh hO'pnhat
,
Ban thuydt minh nay la mOt bO pMn h'lP tMnh va pMi dlJ'<;TCdQc cung va; Mo cao lai chinh h'lP nMt
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