ban BA° cao Tai chinh Quy IV nam 2015 Cong be thong tin ban Bao cao Tai chinh QuY IV nam 2015 tren website vita Cong ty CP Chi:mg khoan An Binh, duerng link nhu sau: http://www.abs.vn/
Trang 1CHUNG KHOAN AN BiNH
SO ‘11 /ABS- PRzoa
(V/v CBTT Bao ccio Tai chinh Quj
IV neim 2015)
CONG HOA XA HO! CHU NGHIA VII' NAM
D'Oc — do — 119nh pink
N0i, ngay 21 thang 1 nam 2016
Theo quy dinh t4i Thong tu 52/2012/TT-BTC ban hanh nay 05/04/2012 cila 138 tai chinh
huang dan ve viec cong b6 thong tin tren thi tnrong chimg khoan, C8ng ty CP Chimg
khoan An Binh (ABS) tran twig thong bao ve viec chting toi dã thgc hien nhu sau:
Gui tai QuY So ban BA° cao Tai chinh Quy IV nam 2015 Cong be) thong tin ban Bao cao Tai chinh QuY IV nam 2015 tren website vita Cong
ty CP Chi:mg khoan An Binh, duerng link nhu sau:
http://www.abs.vn/News.aspx?group=OwnerNews&newsid=320547
D'entg th6i, ABS giri ban scan ban Bao cao Tai chinh QuY IV nam 2015 den Quy Se( qua
email hoc chimg thu se)
Chung toi xin tran tr9ng thong bao tai Quy Seri
btu:
Nhu- tren Lteu HC
CONG TY CP CHUG KHOAN AN BiNH
Pho Tting Giam dc
Nguyen Thi Khanh
Gong ty Co pha'n Chang Khoin An Binh
101 Lang Ha, Ding Da, Ha Ngi, Viet Nam
An Binh Securities Joint Stock Company
101 Lang Ha Str., Dong Da Dist., Hanoi, Vietnam
Khan h
Digitally signed
by Khanh Date:
2016.01.21 15:43:34 +07'00'
Trang 2P.TONG GIAM DOCWV
AB S ).>
CHONG KHOAN AN BiNH
S: 1_14 ABS-KT2016
"V/v: Giai trinh ket qua kinh doanh Q4 4 nam 2015"
ONG HOA XA HQI CHU NGH1A VIUT NAM
Dc 14p — Ttr do — Hanh phfic
oo0oo
Ha N6i, ngay 20 Mang 01 nam 2016
Kinh I:Jy ban chiing khoin Nha Ntrerc
Sr giao dich chtimg khoin Ha Ni SZY giao dich chting khoan HO Chi Minh
Can cir theo quy dinh tai dim 3.2 Diu 10 dm thong ttr s 52/2012/TT'-BTC ngay 05 thang 4 nam 2012 cila B6 tai chinh htrang dan v ding bd thong tin tren thi trtrong chirng khoan Can cir vac) kdt qua hog dOng san xuat kinh doanh Q1.4/ 4/2015 vi Qu32 4/2014 ctia Cong
ty CP chang khoan An Binh (ABS)
STT Chi tieu Quji 4/2015 Qujf 4/2014 Chenh lech So sanh
1 Doanh thu thu'an 22,692,352,836 30,641,117,259
_ 7,948,764,423 -25.94%
2 Chi phi hog ciOng kinh doanh 9,600,786,989 7,761,859,953 1,838,927,036 23.69%
3 Chi phi guar' lji doanh nghiep 8,868,540,518 16,406,015,759
_ 7,537,475,241 -45.94%
4 Lori nhulan sau thud TNDN 4,216,980,278 5,204,704,528 -987,724,250 -18.98%
ABS giai trinh bin dOng 16i nhuan sau thud tren 10% gith hai kS7 bac, cao nhis sau:
Lai nhuan sau thud cüa C6ng ty giam 18.98% chu ydu do trong kS/ doanh thu hog dOng kinh doanh Quji 4/2015 giam 25.94% so v6i Quji 4/2014, chi phi kinh doanh Qt4/ 4/2015 tang 23.69%
so v6i Q4/2014 Lgi nhuan giam mOt phan do thi twang chirng khoan q4 4/2015 din bin xau, gia tri giao dich giarn clan ddri doanh thu mai gi6i chirng khoan giam
Tren day la giai trinh dm ABS, xin bao cao Oy ban chang khoan va cac Se( giao dich duvc bit
*Nal nh4n
- Nhu tren
- Luu VT, KT
°Flo TONG GIAM D6C
Coq ty C pha'n Chang Khoin An Binh
101 Lang Ha, D6ng Da, HA Ni, ViAt Nam
Tel: (844) 3562 4626 Fax: (844) 3562 4628
An Binh Securities Joint Stock Company
101 Lang Ha Str., Dong Da Dist., Hanoi, Vietnam Tel: (84 4) 35624626 Fax: (844) 35624628
Khan h
Digitally signed
by Khanh Date:
2016.01.21 09:34:26 +07'00'
Trang 3C6NG TY CO PHAN CHUNG KHOAN AN BiNH
BAO CAO TAI CHiNH
-tc
Trang 4CONG TV CO PHAN CHUG KHOAN AN BiNH
BANG CAN DOI Kt TOAN
Tgi ngely 31 tluing 12 nam 2015
MA •
minh 31/12/2015 01/01/2015
100 A TAI SAN NGAN HAN 543,248,053,064 562,951,175,478
110 I Ti&I va cac khoan turcrng dwcrng tin 4 181,381,540,117 250,312,116,290
112 2 Cac khoan tucmg duang tiL 10,724,000,000 70,000,000,000
120 II Cac khoan fan tu•tai chinh ngAnh4n 5 79,354,643,045 76,421,645,352
121 1 DL tu ngan han 82,412,041,508 76,706,172,840
129 2 Dv phOng giam gia du ttr ngAn hp (3,057,398,463) (284,527,488)
130 III Cac khoin phai thu ngAn 4n 280,009,816,370 233,991,623,387
131 I Phai thu cua khach hang 4,756,926,000 7,190,676,000
132 2 Tra tarok cho nguai ban 280,773,975 272,620,800
135 4 Phai thu hot dOng giao dich chung khoan 6 1,406,929,277 1,461,277,190
138 5 Cac khoan phai thu khac 7 291,053,273,715 242,555,135,994
139 6 Dv phOng phai thu ngan han kit() dOi (17,488,086,597) (17,488,086,597)
140 IV Hang din kho
150 V Tai san ngin hun khac 2,502,053,532 2,225,790,449
151 1 Chiphitrãtruàcngân hn 8 1,747,452,532 1,580,800,149
158 5 Taisanngnhnkhac 9 754,601,000 644,990,300
200 B TAI SAN DAI HAN 174,102,478,774 175,302,453,872
220 II Tai san di dinh 143,438,837,488 146,233,152,540
221 1 Tai san ce) dinh hau hinh 10 13,331,976,385 13,205,484,065
227 3 Tai san co' dinh vo hinh 11 130,106,861,103 133,027,668,475
250 IV Cac khoan au tu• tai chinh dai han 12 20,000,000,000 20,000,000,000
258 4 Du tu dal hp khac 20,000,000,000 20,000,000,000
259 5 Dv phOng giam gia ddu tu tai chinh dai han -
260 V Tai san dai hml khac 10,663,641,286 9,069,301,332
263 3 Tin n()p qu5% h8 tra thanh toan 13 9,963,333,870 8,339,000,354
268 4 Tdi san ddi han khac 700,307,416 698,983,416
270 TONG CONG TAI SAN 717,350,531,838 738,253,629,350
2
Trang 5CONG TY CO PHAN CHI:rNG KHOAN AN BiNH
BANG CAN DO! Kt TOAN
Tyi ngay 31 fining 12 nam 2015
(dip theo)
MA
so NGUON VON
Th uyk minh 31/12/2015 01/01/2015
300 A NO PHAI TRA 307,475,615,655 342,193,576,492
310 I N(7' nglin Ilan 307,475,615,655 342,193,576,492
311 1 Vay va nv ngan han 14 111,938,256,442 155,665,168,392
312 2 Phai tra ngtrOi ban 528,581,415 803,812,765
313 3 Nguti mua tra tidn truac 1,539,337,207 479,105,110
314 4 Thud vã cac khoan phai Op Nha nu& 15 2,995,438,015 3,551,667,582
315 5 Phai tra ngtiti lao dOng 939,349,299 3,268,616,271
316 6 Chi phi phai tra 16 37,816,660 1,099,799,279
319 8 Cac khoan phai tra, phai nip ngan hp khac 17 189,225,331,449 176,333,842,922
320 9 Phai tra hoat ,dOng giao dich chirng khoan 18 200,628,518 984,801,701
321 10 Phai tra hi) co tire, g6c va lai till phial 70,876,650 6,762,470
400 B VON CHU SO Kit 409,874,916,183 396,060,052,858
410 I Viin chii set him 19 409,874,916,183 396,060,052,858
411 1 Wm du tu cUa chi) sCr hau 397,000,000,000 397,000,000,000
411a CO phidu ph O thong có quydn bidu quyet 397,000,000,000
418 8 Qu5/ clkr phOng tai chinh 5,973,357,884 5,973,357,884
420 10 Loi nhuan sau thud chtra phan phoi 6,901,558,299 (6,913,305,026)
440 TONG CONG NGUON VON 717,350,531,838 738,253,629,350
bt)L
Quach Thi Xuan Thu
NguCri lap
Pham Thi Van
Kd toan truemg
Nguygn Thanh Hai Tong Giam dOc
Ha N6i, ngay /1 Mang 01 nam 2016
3
Trang 6Phum Thi Van Quach Thi Xuan Thu
Ngtroi Lap Bitu Kê Toan TrulYng
dm 2016
11 thang 01 n
lam Dte
ONG TY C6 PaN
CHCiNG KHOAN
AN BI
yin Thanh Hai
KET QUA HOAT DOG KINH DOANH
Quy 4 Wain 2015
STT
CHI T1EL MA s6 Nam nay Lay ke tir clan
QuY 4
nam
Don vi tinh: VND
Nam try&
Lay ke tir din QuY 4
nam
1 Doanh thu 01 22,692,352,836 83,314,155,837 30,641,117,259 95,521,387,813
Trong
Doanh thu hog dOng rnOi giài chang khoan 01.1 8,558,123,065 27,534,639,037 12,235,309,169 37,077,957,239
Doanh thu hoat dOng dAu Ui chirng khoan, gap von 01.2 1,366,201,245 2,609,282,756 769,606,731 5,072,059,331
Doanh thu dai I phat hanh chirng khoan 01.4 74,213,795 7,125,128,443 4,747,167 10,624,756,057
Doanh thu hoat Ong tu vAn 01.5 975,000,000 3,767,130,606 709,695,456 1,327,848,528
Doanh thu luu ks, chimg khoan 01.6 400,903,631 1,444,459,999 406,816,793 1,261,019,709
Doanh thu khac 01.9 11,317,911,100 40,833,514,996 16,418,123,761 39,846,383,313
2 Cac khoin giam trir doanh thu 02
3 Doanh thu thuan ve hoot dOng kinh doanh (10=01-02) 10 22,692,352,836 83,314,155,837 30,641,117,259 95,521,387,813
4 Chi phi hoat dOng kinh doanh 11 9,600,786,989 35,828,467,095 7,761,859,953 32,812,562,916
5 Lori nhuan g(ip cüa hoat Ong kinh doanh (20=10-11) 20 13,091,565,847 47,485,688,742 22,879,257,306 62,708,824,897
6 Chi phi quan I doanh nghiep 25 8,868,540,518 32,157,157,157 16,406,015,759 32,731,285,301
7 Ltyi nhuan thuan tir hoat &Ong kinh doanh (30=20-25) 30 4,223,025,329 15,328,531,585 6,473,241,547 29,977,539,596
8 Thu nhap khac 31 400,574,354 1,164,292,741 2,363,793 51,029,267
9 Chi phi khac 32 490,289,635 490,352,393 132,638,144
10 Lcri nhuan khac ( 40=31-32) 40 (89,715,281) 673,940,348 2,363,793 (81,608,877)
11 Tiing Içi nhuan k toin tru.O.c thud (50=30+40) 50 4,133,310,048 16,002,471,933 6,475,605,340 29,895,930,719
12 Chi phi thud TNDN hien hanh 51 (83,670,230) 2,187,608,608 1,270,900,812 4,546,646,381
14 Loi nhuan sau thu e TNDN ( 60=50-51-52) 60 4,216,980,278 13,814,863,325 5,204,704,528 25,349,284,338
15 Lai co bin tren c phieu 70 106.22 347.98 131.10 639.00
a
4
Trang 7Cong ty CF cht'ing khoan An Binh Bao cao tai chitin
BAO CAO LIAJ CHUYEN TIEN TE
MA
A
so
(Theo phtrang phdp gidn lip)
Qu* 4 nAm 2015
Thuydt
minh
1 chuyen tan tir hoot di)ng kinh doanh
chfrng khoan
VND VND
01 1 Lvi nhug'n mac thug 4,133,310,048 6,475,605,340
2 Diu chinh cho cdc khan
02 Khau hao tai san c6 dinh 1,161,682,958 1,192,057,491
03 Cac lchoan dkr phong 1,752,865,874 5,266,156,373
05 Lai, 0 tit hog dOng du tu (11,377,198,088) (17,109,100,698)
06 Chi phi iai vay 1,260,674,516 1,830,118,624
08 3 LØ nhu#n kinh doanh trtrdc nhang thay
von lieu eking
(3,068,664,692) (2,345,162,870)
09 Tang, giam cac khoan phai thu (21,447,541,251) 50,599,255,748
10 Tang, giam hang thn kho, ching khoan thirong mg (5,705,527,418) (11,756,771,681)
11
12
Tang, giam cac lchoan phai tra (kh6ng k iai vay
phai tra, thud thu nh4p doanh nghidp phai Op)
Tang, giam chi phi tra tru6c
(9,767,449,486) 269,235,237
26,170,199,494 (347,635,113) 39
13 Tin lai vay da tra (1,260,674,516) (1,830,118,624)
14 Thud thu nh4p doanh ngh4 da np (644,682,736) (1,251,759,161)
16 Tin chi khac cho hog Ong kinh doanh (3,905,000) (30,000,000) KH
20 Lira chuygn liOn thuan tie hoot dOng kinh doanh
chting khodn
(41,629,209,862) 59,208,007,793
21
II Lim chuyin tan tir hoot di)ng dAu fir
1 Tin chi a mua sam, xay dtrng TSCD va cac tai
san dai hp khac
(269,400,000)
,
27 7 Tin thu tai cho vay, c tüc va Içii nhulan duce chia 11,377,198,088 17,109,100,698
30 Lau chuye'n tibt thrall: tie hogt Aing dau tit 11,107,798,088 17,109,100,698
III Liru chuOn tan th• hoot Ong thi chinh
33 3 Tin vay ngan hp, dai hp nh4n dirge 1,036,823,129,592 1,948,573,180,261
34 4 Tidn chi tra ng gtic vay (984,868,270,307) (1,997,841,255,471)
36 6 c6 tire, Içii nhulan da tra cho chU so hau
40 Lira chuygn teen thud,: tit hat Ong tai chinh 51,954,859,285 (49,268,075,210)
50 Imo chuyen tan thuAn trong nam 21,433,447,511 27,049,033,281
Trang 8uyt'n Thanh Hai
Quach Thi Xuan Thu Phom Thi Van
Ngtriti lap Kt toan truung
as, ngay 11 thang 01 nam 2016
Giam doe1/4„ -
1J\
B.A0 CAO LifIJ CHUYEN TIEN Tt
(Theo phtrang phdp gkin dip)
Quj, 4 nAm 2015
Ma
CHI TIEU Thuyet Qu3% 4.2015 Qujr 4.2014
60 Tin vä cac khoan ttrung throng tin ton du nam 159,948,092,606 223,263,083,009
61 Anh hu&ng cua thay di t gia hoi &di quy doi ngoai tO
70 Titn va cac khoan tuvng duceng tin ton cutii nail 4 181,381,540,117 250,312,116,290
Trang 9ONG TY CO PHAN CHUNG KHOAN AN BINH
101 Lang Hg Phu8ng Lang Ha, Bao cao tai chinh Quail Dang Da, Thanh pho Ha Nei Quyi 4 nam 2015
THUYET MINH BAO CAO TAI CHiNH
Qu.)54 nam 2015
1 THONG TIN CHUNG
Hinh thfre sO him von
COng ty CO phan ChUng khoan An Binh ("Cong ty") dugc thanh lap theo Giay chUng nhan clang kj, kinh doanh
so 0103013960 do Sa ke hoach va Dau tu thanh pha Ha Nei cdp 1L du ngay 26/9/2006; Giay phdp thanh lap va hog ging sa 16/UBCK-GPHDKD do Oy ban Chiing khoan Nha nuac cap ngay 29/09/2006, Giay phdp dieu chinh - Gidy phdp thanh lap vã hog dOng s 365/UBCK-GP ngay 02/11/2010 va Giay phdp dieu chinh - Gidy phdp thanh lap va hog Ong sa 178/UBCK-GP ngay 10/12/2008 do Oy ban Chiang khoL Nha nuoc cAp
Tra so, cOa Cong ty tai: 101 Phti Lang Ha, Phutrng Lang Ha, Quan Dang Da, Thanh pha Ha Nei
Von dieu l dm Ong ty theo clang ks, la 397.000.000.000 clang, Wong ducmg 39.700.000 c6 phan, tne.nh gia mot
ct phan la 10.000 clang
Tang so can be, nhan vien cUa C8ng ty tai ngay 31/12/2015 la 96 ngutri
Cong ty cO cac dun vi trizre thuec sau:
Chi nhLh Ong ty tai Thanh PM Ha Chi Minh
Chi nhanh °Ong ty tai Thanh pho Hue
Chi nhanh Cong ty ti Thanh pho Hai Phong
Chi nhanh Cong ty tai Thanh pha Da Nang
Chi nhanh Cong ty tai Thanh pho Thai Binh
• Chi nhanh Cong ty ti Thanh pha Bac Ninh
Chi nhanh Cong ty tai Thanh 016 Viing Tau
PhOng Giao dich tai MS, Dinh
Nganh nghe kinh doanh va hot dOng chinh:
Nganh nghe kinh doanh cUa Cong ty la:
- Mei giai chiing khoL
- Tu doanh chi:mg khoan
- Tit van du tu chUng khoan
- Tu vAn tai chinh
- Bao lanh phat hanh chUng khoan
- Luti chirng khoan
2 CHE DO VA CH1NH SACH Kt TOAN AP DUNG TAI C6NG TV
NAm tai chinh
Nam tai chinh cUa C6ng ty bat dau tit ngay 01 thang 01 va ket th6c yap ngay 31 thang 12 hang nam Rieng bao cao tai chinh kj, nay dugc lap cho giai don tis ngay 01/10/2015 cle'n ngay 31/12/2015
ChuAn mirc vh Che d Ice tam áp ding
Ch j d(3 a loan áp dung
Trang 10CONG TV CO PHAN CHUNG KHOAN AN BiNH
101 Lang Ha, Phutmg Lang Ha, Ban can tai chinh
Qudn Deng Da, Thanh phó Ha NOi Quy 4 nam 2015
Ngay 22/12/2014, BO TM chinh da ban hanh Thong tu s6 200/2014/TT-BTC huang dan che dO ke toan doanh
nghiep Th6ng tu nay c6 hieu luc áp clang sau 45 ngay k tir ngay 4 va áp dung cho nam tai chInh bat (tau hoc
sau ngay 01/01/2015 Th8ng tu nay thay the cho Che di) Ice toan doanh nghiep ban hanh theo Quyet dinh s6
15/2006/QD-BTC ngay 20/3/2006 dm BO truZtng BO Tai chinh vã Th8ng tu s6 244/2009/1T-BTC ngay
31/12/2009 c0a130 Tai chinh
Den thOi diem lap bao cao tai chinh cho Icy hot dOng tr ngay 01/10/2015 den ngay 31/12/2015, BO Tai chinh cla
ban hanh Th6ng tu s6 210/2014/TT-BTC huang dan Ice toan áp cl0ng di \Pal Cong ty chimg khoan, Thong tu nay
c6 hieu luc tir ngay 01/01/2016 VI vdy C6ng ty van trinh bay bao cao tai chinh ky nay theo mu bao cao quy dinh
tai Th6ng tu s6 95/2008/TT-BTC ngay 24/10/2008 vã ThOng tu 162/2010/TT-BTC ngay 20/10/2010 hung clan
sfra di, b6 sung Th6ng tir 95/2008/1T-BTC ye huang dan che dO ke toan áp dyng vii cong ty chirng khoan
Tuyen 66'14' viec tudn thz Chuan mite ki toan va Ca do a toan
Cong ty daáp clang cac Chu& muc ke toan Viet Nam va cac van ban huang dan Chuan muc do Nha ntrac da ban
hanh Cac bao cao tai chinh dugc lap vá trInh bay theo climg moi quy dinh cUa tang chuan muc, th6ng tu huffing
clan thgc hien chuan muc va Che dO ke toan hien hanh dang áp clang
Hinh thav k toan áp dyng
Nhdt kY chung tren may vi tinh
Ong cy tài chinh
Ghi nhan ban dciu
Tai san tai chinh
Tái san tai chinh cUa Cong ty bao gem tin vã cac khoan ttrcmg dtrcmg tin, cac khoan phai thu khach hang va ,c1
phai thu khac, cac khoan cho vay, cac khoan du tu ngan han va dai han Tai thiii diem ghi nhan ban du, tai san
tai chinh dugc xdc clinh theo gid mua/chi phi phat hanh Ong cac chi phi phat sinh khac lien quan truc tip den
viec mua, phat hanh tai san tai chinh d6
Nçi phai tra tai chinh
Ng phai tra tai chinh cUa Ging ty bao gem cac khoan vay, cac khoan phai tra nguitri ban va phai tra khac, chi phi
phai tra Tai thtii diem ghi nhan In du, cac khoan ng phai tra tai chinh clugc xac dinh theo gia Oat hanh Ong
cac chi phi phat sinh lien quan true tip den viec phat hanh ng phai tra tai chinh d6
Giá tri sau ghi nhan ban cldu
Hien tai chtra c6 cac quy dinh v'e danh gia lai c8ng ci tai chinh sau ghi nhdn ban du
Tan va cac khan ttrung dtrong tin
Tin va cac khoan tucmg duang tin bao gem an mat tai quy, tin gui ngan hang, cac khoan du tu ngan han co
gian dao hart kh8ng qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen di de dang thanh cac lugng
tin xac dinh va khong c6 nhieu rni ro trong chuyen dei thanh tin
Cac khan pail thu
Cac khoan phai thu duqc trinh bay tren Bao cao tai ch1nh theo gia trI ghi se cac khoan phai thu khach hang va
phai thu lchac sau khi trir di cac khoan du phong duce lap cho cac khoan ng phai thu kh6 d6i
Du phOng ng phai thu kha dbi clugc trich lap cho tang khoan phai thu khe dal can dr vao tuoi ng qua han cna cac
khoan ng hoc du kin mac ten that co the xay ra