LØ nhuiln a hoot d'Ong kink Thank tra•O'c thay von au dOng 09 Tang, giam cac khoan phai thu 10 Tang, giam hang tOn kho, chfrng khoan du tu 11 Tang, giam cac khoan phai tra khdng k tai
Trang 1BAO CAO TAI CHINH
CONG TY CO PHAN CHUNG KHOAN AN BiNH QuS, 1 narn 2015
Trang 2CONG TY CO PHAN CHUG KHOAN AN BINH
MA
s6
BANG CAN
Tçii ngày3l Mang
TAI SAN
DOI KE TOAN
03 nom 2015
Thuytt
110 I Tien va cac khan twang dtrung titn 5 232,114,313,646 250,312,116,290
112 2 Cdc khoan Wang &rung tin 30,000,000,000 70,000,000,000
120 II Cac khoan du tw tai chinh ngAn h#n 6 71,949,427,975 76,421,645,352
129 2 Dr phang giam gid du ttr ngan hp (817,062,974) (284,527,488)
130 III Cac khoan phii thu ngin hp 7 293,625,038,602 233,991,623,387
133 3 Phai thu nai ba ngan hp
135 4 Phai thu hot clang giao dich chUng khodn 1,472,351,619 1,461,277,190
138 5 Cac khoan phai thu khac 309,220,566,780 242,555,135,994
139 6 Du phong phai thu ngin hail Ichod dbi (17,488,086,597) (17,488,086,597)
140 IV Hang ton kho
151 1 Chi phi tra tar& ngin han 8 2,024,183,636 1,580,800,149
152 2 Thu S gia tri gia tang dtrac khd'u trir
A
221 1 Tai san co' dinh hau hInh 10 12,826,133,213 13,205,484,065
223 - GO In hao mon luy Id (13,332,989,006) (12,953,638,154)
227 3 Tai san c6 dinh vo hinh 11 132,227,211,203 133,027,668,475
229 - Gia tri hao mon 1749 a (18,880,482,982) (18,080,025,710)
230 4 Chi phi xay dung cu ban dar dang
250 IV Cfic khoan du tw tai chinh dai I4n 12 20,000,000,000 20,000,000,000
263 3 Wan nap qu'y hO tra thanh toan 13 9,963,333,870 8,339,000,354
Trang 3CONG TY CO PHAN CHUNG KHOAN AN BINH
101 Ph6 Lang Ha, Phueng Lang Ha,
Quail Diing Da, Thanh ph6 Ha NOi
Bao cao tai chinh QuY I nam 2015
BANG CAN DOI Kt TOAN
Tqi ngay 31 thting 03 nam 2015
(tap theo)
Ma
•
so NG UON VON
Thuyet
minh 31/03/2015 01/01/2015
311 1 Vay va no ngan han 14 120,129,039,253 155,665,168,392
313 3 NgtrOi mua tra tier) truck 2,384,905,902 479,105,110
314 4 Thud va cac khoan phai Op Nha mac 15 1,834,574,713 3,551,667,582
317 7 Phai tra MA b0
319 8 Cac khoan phai tra, phai nOp ngan han khac 17 251,262,272,581 176,333,842,922
320 9 Phai tra hot (Ring giao dich chimg khoan 18 579,051,803 984,801,701
321 10 Phai tra h0 c6 tire, gOc va iai trai phieu 544,395,670 6,762,470
411 1 Von du ttr cüa chU str him 397,000,000,000 397,000,000,000 411a C6 phieu ph 6 thong c0 quyen biL quy6t 397,000,000,000
417 7 Chenh lech t gia h6i doai
419 9 QuykhácthuOcvnchus1hchi
420 10 Loi nhuan sau thue chtra phan ph6i (4,477,497,970) (6,913,305,026)
Phan' Thi Van
Ngtrtri lp
Ha Nat, ngay 16 thang 04 nam 2015
Trang 408.37 108.37
Don vi tinh: VND
Nam fru*
Lay ke tir (tau Quy 1
nam
18,991,484,702 18,991,484,702
9,262,125,965 9,262,125,965 2,112,245,534 2,112,245,534
228,636,364 228,636,364 280,875,746 280,875,746
50,000,000 50,000,000 7,057,601,093 7,057,601,093
18,991,484,702 18,991,484,702
6,020,103,439 6,020,103,439
12,971,381,263 12,971,381,263 7,603,902,706 7,603,902,706
5,367,478,557 5,367,478,557 10,169,549 10,169,549
10,169,539 10,169,539
5,377,648,096 5,377,648,096
1,075,529,619 1,075,529,619
4,302,118,477 4,302,118,477
101 Ph e) Lang Ha., Phutng Lang Ha,
Qu'an Don Da, Thanh ph o Ha Ni
KET QUA HOAT DONG KINH DOANH
QuY 1 Flan) 2015
STT
sO
Nam nay Lay k tir du QuS, 1 nam
1 Doanh thu 01 14,523,806,092 14,523,806,092
Trong do:
Doanh thu hoat Ong mot gioi chimg khoan 01.1 6,240,768,828 6,240,768,828
Doanh thu hoat dOng dau tu cluing Ichodn, gap von 01.2 388,106,838 388,106,838
Doanh thu bao lAnh phat hanh chimg khoan 01.3 -
Doanh thu dai 1S/ phat hanh chimg khoan 01.4 17,861,507 17,861,507
Doanh thu hoat &Ong tu van 01.5 106,500,000 106,500,000
Doanh thu luu 14 chi:mg khoan 01.6 337,672,448 337,672,448
Doanh thu cho thue sir dung tai san 01.8
Doanh thu khac 01.9 7,432,896,471 7,432,896,471
2 Cac khoan giam trir doanh thu 02
3 Doanh thu thun ve hog gong kinh doanh (10=01-02) 10 14,523,806,092 14,523,806,092
4 Chi phi hoat deng kinh doanh 11 4,428,305,191 4,428,305,191
5 Lgi nhuan Op cua hoat Ong kinh doanh (20=10-11) 20 10,095,500,901 10,095,500,901
6 Chi phi quail Ily doanh nghiep 25 7,250,102,838 7,250,102,838
Lgi nhuan thuan tir hot Ong kinh doanh (30=20-
10 Loi nhuan khac ( 40=31-32) 40 192,374,864 192,374,864
11 Teng Igi nhuan ke toan triarc thue (50=30+40) 50 3,037,772,927 3,037,772,927
12 Chi phi thue TNDN hien hanh 51 601,965,871 601,965,871
13 Chi phi thud TNDN hoan Ii 52
14 Lgi nhuan sau thud TNDN ( 60=50-51-52) 60 2,435,807,056 2,435,807,056
30149
Ban can tai chinh Quji 1 nam 2015
ONG
CHCNG KHO
A c6N pBHA:
Pham Thi Van
Ngu'M lap
Lu'oiig8Vanh Trung
Ke toan truing
b A en Thanh Hai -Ai,_—
Ting Giam dc
Ha N0i, ngety 16 Mang 04 ncim 2015
3
Trang 5CoNG TV CO PHAN CHUNG KHOAN AN BINH
101 Phd Lang Ho, Phudng Lang Ho,
Quart Dong Da, Thanh phd Ha Ni
Bao cao tài chilli'
Qt4 1 nam 2015
BAO CAO LUt CHUYEN TIEN TE
Qufi 1 niim 2015 (Theo phwang phcip gidn dip)
Ma
minh QuS, 1.2015
VND
QuST 1.2014 VND
I LIN CHUYEN TIEN Tir HOIST BONG KINH DOA N H
01 1 Lid nhu(in mac thug
2 Diiu chinh cho cdc khod n
02 KhL hao tai san M dinh
03 Cac khoan du phang
04 Lai, 18 chanh ldch tST gia hdi doai chua thtm hidn
05 Lai, hi dr hoot ddng au tu
06 Chi phi lai vay
08 3 LØ nhuiln a hoot d'Ong kink (Thank tra•O'c thay
von au dOng
09 Tang, giam cac khoan phai thu
10 Tang, giam hang tOn kho, chfrng khoan du tu
11 Tang, giam cac khoan phai tra (khdng k tai vay
phai tra, thud thu nhdp doanh nghidp phai ndp)
12 Tang, giam chi phi tra tar&
13 Tian lai vay da tra
14 Thud thu nhdp doanh nghidp danQp
15 Tin thu ichac tir hoot ddng kinh doanh
16 Tian chi khac cho hoot ddng kinh doanh
20 Lieu chuyin tin thuan tk hoot Ang kinh doanh
II LITU CHUYEN TIEN Ttr HOAT DONG DAU
21 1 Tin chi a mua sam, xay dtmg tai sL c6 dinh va
26 6 Tian thu hdi dau tu gOp vdn van dun vj khac
27 7 Tian thu la; cho vay, c6 tire va Ivi nhudn &rue chia
30 LU74 chuyin hien thain tk hoot dng Au a
III LIPU CHUYEN TIEN TV 1103T HONG TAI CHiNH
33 3 Tien vay ngan hon, dai hp nhdn dugc
34 4 Tian chi tra ng g6c vay
40 Lseu chuyin din thuan tk hoist d'Ong chinh
50 Um chuyin tan than trong nam
3,037,772,927
1,179,808,124 532,535,486 (6,911,577,308) 1,680,101,677
(481,359,094)
(59,675,716,487) 3,939,681,891 72,377,329,165 (412,065,925) (1,680,101,677) (1,958,191,942)
(1,682,826,744)
10,426,749,187
6,911,577,308
6,911,577,308
1,594,387,569,423 (1,629,923,698,562)
(35,536,129,139)
(18,197,802,644)
5,377,648,096
1,203,553,555 (28,278,497,744) (7,070,853,905) 1,100,736,976
(27,667,413,022)
(152,909,979,380) 158,632,597,494 69,406,189,665 (12,044,148) (1,100,736,976)
(775,543,852)
45,573,069,781
37,254,250 7,070,853,905
7,108,108,155
1,468,118,617,585 (1,465,674,613,372)
2,444,004,213
55,125,182,149
Trang 6CONG TV CO PHAN CHUNG KHOAN AN BiNH
101 Pho Lang Ha, Pheing Lang Ha,
Quan Bong Da, Thanh ph a Ha Ni
Bao cao tai chinh
Q4 1 nam 2015
BAO CAO LUt CHUYEN TIEN TE
od 1 ncim 2015 (Theo phtrang phdp gicin dp)
C TIEU
60 Tien vä cac khoan ttrorng throng teen dau nam
Qujf 1.2015 QuS, 1.2014
250,312,116,290 188,948,022,681
70 Tin va cac khoan tuvng dircrng tin cuOi nam 5 232,114,313,646 244,073,204,830
touL-
Pham Thi Van
Ngtrai lap
Luling T nh Trung K6 to i truang
NguyZn Thanh Hai
Tang Gam doc
Ha Ni, ngay 16 (hang 04 nam 2015
5
Trang 7CONG TV CO PHAN CHIUNG KHOAN AN BINH
BAO CAO TiNH HiNH BIEN BONG VON CHU St'i HITIJ
Qui, 1 nam 2015
minh 01/01/2015 Tang trong nam Giam trong nam 31/03/2015
I Von dAu tix cUa chil se( hitu 397,000,000,000 397,000,000,000
10 Lgi nhuan sau thus chua phan phai (6,913,305,026) 2,435,807,056 (4,477,497,970)
CONG VON CH111 SO HITU 19 396,060,052,858 2,435,807,056 398,495,859,914
minh 01/01/2014 Tang trong nam Clam trong nam 31/03/2014
10 Lgi nhuan sau thud chua phan phi (22,780,007,384) 4,302,118,477 (18,477,888,907)
CONG VON CHI:J SO HITIJ 19 380,193,350,500 4,302,118,477 384,495,468,977
Pham Thi Van
Ngueri lap
Limn anh Trung
toan truang
Nguyen Thanh Hai
T6ng Giam dc
Ha N0i, ngay 16 thing 04 dam 2015
6
Trang 8CONG TY CO PHAN CHICYNG KHOAN AN BINH
THUYET MINH BAO CAO TAI CHiNH
Qu.p 1 nam 2015
1 THONG TIN CHUNG
1.1 Hinh thin s& him von
COng ty Co phan Chang khodn An Binh thanh 14p va hog dOng theo Giay phdp hog gong kinh doanh chi:mg khodn s6 16/UBCK-GPHDKD do f.1y ban Chtimg khodn Nhà nuac cap ngdy 29 thang 09 nam 2006, Giay phdp dieu chinh s6 178/UBCK-GP do Uy ban Chang khodn Nha ntrac cap ngay 10 thang 12 nam 2008
Try so cita COng ty tai: 101 Pho Lang Ha, Pinking Lang Ha, Quan DOng Da, Thanh pho Ha Noi
Von dieu 1 cOa °Ong ty theo clang 14 la 397.000.000.000 ding, v6n di6u ld thisc gap den ngay 31 than 12 nam
2014 la 397.000.000.000 dOng; Wong ducmg 39.700.000 c6 phan, mdnh gid mOt Co phan la 10.000 thing
Cdc don vi truc thuOc cim °Ong ty nhu sau:
Chi nhanh Cong ty tai Thanh PM HO Chi Minh
Chi nhanh °Ong ty ti Thanh pito Hue
Chi nhanh Cong ty tai Thanh pito Hai Phong
Chi nhanh Cong ty ti Thanh ph6 Da Nang
Chi nhdnh Cong ty ti Thanh phO Thai Binh
Chi nhdnh Cong ty ti Thanh pito Bac Ninh
Chi nhanh C6ng ty tai Thanh phOVCing Tau
Pheng Giao clich Lai My Dinh
1.2 Nganh nghe kinh doanh
Hog Ong kinh doanh cOa Ong ty MOi giai chi:mg khan; Tr doanh chi:mg khodit; Tu van au tu chang khodn; Bao lanh phdt hatth chang khodn; Luu 14 chang khodn
2 CHE DO VA CHINH SACH ICE TOAN AP DUNG TP CONG TV
2.1 Ky he twin, dun vi tin t sfr dyng trong ketoán
ke todn nam cOa Ong ty bat du tir ngdy 01/01 va ket thite vao ngay 31/12 hang nam
Dan vi tin t sir dung trong ghi chdp ke Wan la ding Via Nam (VND)
2.2 Chuan mlyc và Ch e di) ke twin Ai) dyng
Chi do ki tocin di) dyng
Ong ty áp dung Che dO K todn doanh nghidp ban hanh theo Th6ng tu 200/2014/TT-BTC ngay 22 thang 12 nam
2014 dila BO Tai chinh va Thong tu sO 95/2008/TT-BTC ngdy 24 than 10 nam 2008 da dugc sOa dOi, b6 sung theo quy dinh ti Thong tu 162/2010/TT-BTC ngay 20 than 10 nam 2010 dm BO Tai chinh ve vidc huang dan toan áp dung doi vai cong ty chi:mg khodn
Trang 9CONG TV CO PHAN CH(rNG KHOAN AN BiNH
Tuyen bd v viec tuan thit Chucin flux ki todn vd Chi dd kA tocin
Cong ty da áp dicing cac Chuan mgc Ice toan Viet Nam va cac van ban hugng dan Chuan mgc do Nha ntroc da ban hanh Cac bao cao tai chinh dtrgc lap va trinh bay theo dang mai quy dinh caa timg chuan mgc, th6ng tu hugng
dn thgc hien chuan mgc va Ole dO ke toan hien hLh dang áp dung
Hinh thtic ki toc'm áp dung
Cong ty áp dgng hinh thirc k toan tren may vi tinh
2.3 Cling cg tai child)
GM nhdn ban dciu
Tai san tai chinh
Tai san tai chinh cUa C6ng ty bao gam tin vá cac khoan tuang throng tin, cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, cac khoan du tu ngan han va dai han Tai thari dim ghi nhan ban du, tai san tai chinh dugc xac dinh theo gid mua/chi phi phat hanh cOng cac chi phi phat sinh khac lien quan trgc flap den viec mua, phat hanh tai san tai chinh do
Ng phai tra tai chinh
Ng phai tra tai chinh cUa C6ng ty bao g6m cac khoan vay, cac lchoan phai tra ngtrgi ban va phai tra khac, chi phi phai tra Tai thgi diem ghi nhan Ian du, cac khoan ng phai tra tai chinh dtrac xac dinh theo gia phat hanh cOng cac chi phi phat sinh lien quan trgc tiep den viec phat hanh ng phai tra tai chinh dg
sau ghi nhan ban dciu
Hien tai chua c6 cac quy dinh v clanh gid Lai Ong ciii tai chinh sau ghi nhan ban du
2.4 Tien va cac khoan ttrung throng tin
Tien va cac khoan tuong dating tin bao g6m tin mat tai quy, tin gri ngan hang, cac khoan du tu ngan han c6 thgi gian dao han kh6ng qua 03 thLg, c6 tinh thanh khoan cao, c6 kha nang chuyen dai a clang thanh cac lugng tin xac dinh va khong c6 nhiau rai ro trong chuyan di thanh tin
2.5 Cac khoin phiti thu
Cac khoan phai thu dtrgc trinh bay tren Bao cao tai chinh theo gia tri ghi sa cac khoan phai thu khach hang va phai thu khac sau khi trir di cac khoan dg phong dugc lap cho cac khoan ng phai thu kh6
Dg phgng ng phai thu khO dOi dugc trich lap cho timg khoan phai thu khO dgi can cg vao tuOi ng qua hp cUa cac khoan ng hoc dg kin mgc tem that c6 tha xay ra
2.6 Tai sin c6 dinh và khAu hao tii sin coi dinh
Tai san c6 dinh hau hinh, tai san c6 dinh vo hinh clugc ghi nhan theo gia g6c Trong qua trinh sir clung, tai sari c6 dinh hau hinh, tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia, hao mgn luy ke va gia tn cOn lai
Khau hao dugc trich theo phucmg pia!) throng thang Thtri gian khau hao dugc Ink tinh nhu sau:
Tai san ca dinh vo hinh IA quyan sir ding dat khong xac dinh thgi hp, do d6 Cong ty khong trich khau hao
Trang 10CONG TY CO PHAN CHUNG KHOAN AN BINH
2.7 Chung khofin dAu ttr
Ch6ng khoan du tu duoc ghi nhan theo gid gOc C6 tire va trai tdc nhan ducic trong nam tai chinh dugc ghi nhan giam gid von chi:mg khoan doi vai khodn iai den tich tnrac ngay mua va ghi nhan tang doanh thu ciao tu d6i vai phan tai k tr ngay mua
C6ng ty áp dung phuang phdp binh quan gia quy6n d tinh gid von co phieu ban ra va phucmg phdp dich danh de tinh gid von trdi phieu bdn ra
2.8 Cdc khofin du tie tài chinh
Cac khoan clau tu tai chinh ti thai diem bdo cdo, nu:
- KS, phieu, tin phieu kho bac, tin gri ngan hang c6 thei han thu hei hoc dd.° hart kh6ng qud 3 than Ice dr ngay mua khoan du tu d6 chriac coi IA "tuang ducrng tin";
- CO thei han thuh6i vOn &I'M 1 narn hoc trong 1 chu kinh doanh dugc phan loai là tai san ngdn hart;
- CO thai hn thu hei vOn tren 1 nam hoc hon 1 chu kinh doanh dtrac phan loai la tai san dai han
2.9 Dix phong giam gia du tie ngin ban, dal h@n
Du phong giam gid du tu ducfc lap vao thai diem cuOi 14 la s6 chenh lch gi6a già goc cUa cdc khoan clau tu dtroc hach toan tren sO ke tan len hon giA trj thi trirOng hoc gia tri h9p13% cda chfing tai thtri diem lap du phong Doi vtri cdc khoan clau tu chung khodn: nu chirng khodn niem yet tai SO Giao dich chting khodn, gid Wing khodn thuc te tren thi trueng IA gid dOng cCra tai ngay gan nit& cti giao dich tinh den ngay trich lap du pitting;
nu chimg khodn dang k5, giao clich (c6 phieu clang k giao clich tai UPCOM), gia chirng khodn dux th ten thi tnrang IA gid d6ng cfra Lai ngay gn nhat c6 giao *It tinh den ngay trich lap du phOng; nu ch6ng Ichodn chua niem yet va chua clang kjr giao dich, gia chimg khodn thuc t6 tren thi truting lam ca so de trich lap du pitting IA giá trung binh cüa cdc mac gid giao dich thuc t theo bdo gid dm 03 c6ng ty chirng khodn ci5 giao clich ti thtri diem gait nhat vtri thai diem trich lap du phong nhtrng kitting qud met thdng tinh den ngay trich lap du phong, tnraing h9p chimg khoan kitting et) giao dich thuc te phat sinh trong khoang thai gian ten thi khong aux hien trich lap dkr phtmg; dOi vai chi:mg khodn niem yet bi hdy hoc 131 dinh chi giao dich, bi ngirng giao dich k tr ngay giao dich thir salt tra di, gid chang khoan thuc te IA gid tn SO sdch tai ngay lp bang can d6i Ice todn gan nhdt;
Doi vai cdc khoan clau tu dai hart vao t6 chirc kinh te: mac trich lap du phong dtrac xác dinh dua vao bao cdo tai chinh tai thei diem trich lap du phong cUa t6 auk kinh te
2.10 Chi phi di vay
Chi phi di vay clugc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi pita sinh, trir chi phi di vay lien
quan truc tiep den viec dau tu xay dung hoc san xuet tai san clar dang &roc tinh vao gid tn cUa tai san de ((lucre von hod) khi c6 dü cdc dieu kin quy dinh trong Chan num KO todn Viet Nam se 16 "Chi phi di vay"
2.11 Chi phi tilt trink
Cdc chi phi tra truac chi lien quan den chi phi san xuet kinh doanh can met nam tai chinh hoc met chu kinh doanh dupe ghi nhan la chi phi tra talk ngan hart va dtrac tinh vac, chi phi san xuAt kinh doanh trong nam tai chinh
Cdc chi phi da phdt sinh trong narn tai chinh nhtmg lien quan den ket qua hot Ong san 'mat kinh doanh cüa nhieu nien de k'e todn ducic hach todn vao chi phi tra tnrac dai han de phan be clan vao ket qua hot Ong kinh doanh trong cdc nien de ke todn sau
Vic tinh va phan 136 chi phi tra truac dai hart vao chi phi san xuet kinh doanh timg hach todn duac can dr vao tinh chat, mac de tirng loai chi phi de chen phuong phdp va tieu thirc phan 136 hep VT Chi phi tra tnrdrc dtrac phan 136 dan vao chi phi san xuAt kinh doanh theo phucmg phdp throng thdng