Báo cáo tài chính quý 4 năm 2014 - Công ty TNHH Chứng khoán ACB

Báo cáo tài chính quý 4 năm 2014 - Công ty TNHH Chứng khoán ACB tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án,...

CONGTYTNHH CH NG KIiOAN ACB

Dia chi:41 MSc Elnh Chi - P.DaKao - Q.l - Tp.HCM

DiCntho{l;54.043.054 Fax:54.043.092

Mlu s5 Bols-crcKBan henh theo T.tu sO gSIZOOg[f'-SfC

ngdy 24 th nB l0 nim 2008 cria BQ T?ri Chinh

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5 Ds phdng gidm sie deu tu tei chinh dAi hgn 259 ( I 4 ,18s ,432,7 36\ ( 16.652.596.032\

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9 Phei tra hoat dOns giao dich ch&ng kho6n 320 249 ,485 ,442,200 413,134,2 t 3,000

10 Phai trd h6 c6 tLrc, g6c, vir lii Tr6i phi€u 321 3,24',7 ,966,557 2,658,485.447

I l Phdi trd t6 chtc phSt hdnh chung kho6n 322

12 Phdi trd OUV khen thu&nc, phic iqr

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15 Du Dhdns Dhril tre nsin han 329

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DON {: CONG TY TNHH cITfNG KHoAN AcB

DIA CHi: 4I MAC DINH CHI, P DA KAO, QUAN I, TP.HCM

Miu s6 : B01a- CTCK(Ban hdnh rheo TT s6 95/2008/TI-BTC

ngdy 24 th ng I0 ntun 2008 cUa

BQ Tdi Chlnh)

cAc cni Trtu NGoAr BANG cAN oor KE roAN

Quf IV nd,m20l4

1 Tii sin c5 dlnh thu6 ngoii

2 Vat tu, chftng chi c6 gi{ nhin giii hQ

3 Tii sin nhOn W cugc

006 16,207,441,660,000 15,774,758,180,000

6.1.1 c!*ql!!-€'u gf."hg rYlK

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6.1.3 Chung kho6n giao dlch cria kh6ch hdng nu6c ngodi

008 40,109,880,000 21 1,644,800,000

009 12,207,385,290,000 9 ,290 ,21 I ,7 t0 ,000

010 270,947,650,000 264,261,130,000

6.2.2 Chungkhoin tam ngirng giao dich cta kh6ch hing trong nuoc 014 56,625,850,000 58,328,300,0006.2.3 Chrmg kho6n t4m ngirng giao dich cria kh6ch hang nudc ngodi 015 3,125,000,000 13,857,120,000

6.2.4 Chung khorin tam ngirng giao dich cria t6 chrlc kh6c 016

6.3.2 Chung ktrorln cAm c5 ctia kh6ch hing trong nu6c 019 3,278,303,000,000 4,184,524,660,0il6.3.3 Chung kno6n cim cti cria kh6ch hdng nu6c ngoii 020

6.3.4 Chtrng kho6n cAm c6 cria t6 chfc kh6c 021

6.4.2 Chtrng kho6n tpm giE cta kh6ch hdng trong nu6c 024

6.4.3 Chung kto6n tpm git cria khAch hing nu6c ngoii 02s

6.4.4 Chung khoin tam git cia t6 chuc khic 026

6.5.2 Chfng kho6n chd thanh to6n btr tru cria kh6ch hdng trong nudc 029 282,7 t8,4t0,000 233 ,555 ,220 ,0006.5.3 Chung klo6n ch& thanh to6n bir trir cria kh5ch hing nu6c ngoii 030 31,800,000

6.5.4 Chrlng kho6n chd thanh to6n cta t6 chr?c kh6c 031

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6.8.2 Chrlng kho6n kj qu! tlim bio khodn vay cria khich hdng trong nu6,

6.8.3 Chung kho6n hj qu! clim bio khoin vay cria kh6ch hdng nudc ngoi

6.8.4 Chung kho6n kj quf tlim bAo khoAn vay cria t6 ctr,i t tui"

7.1 2 Chung kho6n giao dlch cr)a kh6ch hang trong nu6c 053 152,005,800,000 998,819,490,0007.1.3 Chung kho6n giao dich cta kh6ch hang nu6c ngodi 054 921,040,000 2,996 ,020 ,000

7.1 4 Chtrng kho6n giao dich cta t6 chric kh6c 055

7.2.1 Chung kho6n tAm ngtmg giao dlch cria TVLK 057

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7.3.4 Chung kho6n cAm c5 cria t6 chric kh6c 065

7.4.2 Chimg kho6n tam giE cta kh6ch hing trong nudc 068

7.4.3 Chung kho6n tam git crla kh6ch hing nu6c ngodi 069

7.4.4 Chimg khoin tam gifr cria t6 chtc kh6c 070

7.5.2 Chung kho6n chd thanh to6n bt tru cta kh6ch hdng trong nu6c 073 209,550,000

7.5.3 Chung khodn chd thanh torin bir tru cria kh6ch hdng nuoc ngodi 074

7.5.4 Chung ldrorin chd thanh toin cria t6 chtc kh6c 075

7.6.2 Chung kho6n phong t6a ch& rut cta kh6ch hdng trong nu6c 078

7.6.3 Chung khodn phong t6a chd rut cria kh6ch hang nu6c ngoii 079

_ 7.6.4 Chring khoiin phong t6a chd rrit cria t6 chuc khric

],].-Chrinq !ho6n sta l6i giao dich

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q.qhulg@glryl4 lrru lcf cria kh{ch hing 082 3,375,178,430,000 7,024,609J30,000

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Eia chi:41 MAc Dinh Chi - P.DaKao - Q.l Tp.HCM

Mdu sii: B03a-CTCK(Ban hdnh theo T"I s6 95/2008/rr-BTC

ngAy 24110/2008 cia B0 TAi Chinh)

(Dang diy dn) (Theo phudng phr6p trgc ti6p)

DYT: YND

L4P BrOU

minh Lny k6 tar diu nilm tltin cutii quj niy

4 Ti€n thu siao dich chirns khodn kh6ch hdns 6 23,587,393,937,0 r9 22,605,t33 ,07 I ,336

5 1idn chi tla eiao dich chfne khodn khdch hAne 7 (3 8,896,874,248,441 ) (29,t24.962 -623 .681 )

( 14,993,853,823)(37.658.897.055 )

(345.65 1,000,002 )(24,0s7 s13.612)

1 .992,686.119.107(987,894.0s3,593 )

z.ti}" Ct i trai6ctrtrcJrrat h-nh cnria ttroan 9

8 'fian chi tra cho ngudi cung cdp hdng hoa vd dich vu t0 (18,803O 10,980)

(4 r .801.708,688)

(29,61 5,000.000)(20.936,678,08 r )

I 6,653,089,798, I 96(442.t92.131.764\

q Ti6n chi trA cho ngudi lao dong

10 Tien chi rA lai vay

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L", t rviin lidnit rin tt troit a6ns kinh aoantt 20 753,327,801,138 40,J90,781,9s5

Il Luu chuyen tien lu hoet dQng dau tu

(625.990,t50)

l Ti6n chi di! mua sim, x6y dung TSCD vd c6c tAi sAn dAi hen kh 2l (r,616,576,070)

2 TiAn thu tU thanh li, nhugng b5n TSCD va cdc tdi san dai h?n 22

3 Ti6n chi cho vay, mua c6c cong cr,r ng cia dsnvi khric

4 Tidn thu hdi cho vay, b6n lqi cdc cdng cp ng cria rlcm vi kh6c

6,ii6n th, h6id, t,riop r6n rao acm v*nac 26

' 6n .t o .t, * t,ur ,* teiidpt G, r.iii-g 32

( r ,400,000,000.000)

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4.'liQn chi trA nq g6c vay

5 Tien chi tra nq thuC tdi chlnh

6 CO tfc, lgi nhu4n da tra cho chU sd htu

Luu chuy6n tiiio thuan tu hoat along tAi chinh 40

6l Ti6r vA tuons alu,ons ti6n cu6i ki (70=50+60+61) 70 VII.34 515.179.190.617 171,166,521,t26

Tp.HCM, ngay l9 thiing 0l nam 2015

CONG TY TNHH CHONG KHOAN ACB

Dta chi: 41 MErc Dtnh Chi, P.EaKao, Ql, Tp.HCM

I Edc di6m hogt dong cta c6ng ty

I - Htnh thfc sd hou v6n: C6ng ty tr6ch nhi€m hftu hen;

2 - Llnh vgc kinh doanh: Chung kho6n;

3 - T6ng s5 c0ng nhin vi€n vA ngudi lao d$ng: 236 ngu&i;

4 - D{c tti6m ho?t tlQng cria doanh nghiep hong nam tdi chinh c6 anh hudng ttiin 86o c6o tAi chfnh

Il Ky k6 todn, don vi tidn tp srfr dyng trong k6 to6n

I - Ky k6 to6n nam Git dau tt! ngay 0 I /0 I /20 I 4 kiit thrlc v do ngdy 3 I I 12120 I 4)

2 - Ecm vi tidn te st dgng trong kd to6n: Edng Viet Nam

lIL ChuAn mgc vI ch6 dQ k6 todn 6p dgng

I - Ch6 dO k6 toan ep dpng : Chii tlQ Cong ry chrmg kho6n ban hanh theo thong s6 q:l2oo8 tt-gtc

2 - Tuy€n b5 vd viQc tudn thrlr chuAn muc kii to6n vd chii tlO kii to6n: theo Quy dinh hiQn hanh

3 - Hlnh thr?c k6 to6n ip dung: Theo hinh thtc nh{t k! chung

ry Cfc chlnh s{ch k6 to6n {p dgng

l- Nguy€n tlic ghi nh4n cdc khoan tiAn va cec khoen tuong duong tidn

Nguy6n t6c, phuong phdp chuyrin aiii cac Adng tiAn khdc: C6c <ldng tidn kh6c ph6t sinh phdi tlugc quy d6i ra

d0ng Viet Nam theo t! gi6 giao dlch binh qudn tr0n thi trudng ngo?i te lien ngin hdng do Ng6n hdng NhA nudc

ViQt Nam cong bii tai thdi di6m ph6t sinh nghiQp vp kinh ti!

2- Nguy€n tic ghi nhan vd kh6u hao TSCD

- Nguy€n t6c ghi nhfn TSCE: d6nh gi6 theo nguyCn gi6

- Phuong ph6p kh6u hao TSCD: Phuong phdp khSu hao dudng thing

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3- Nguy€n t6c ghi nhSn c6c khori.n dAu tu tdi chlnh: Theo gi6 tri mua vdo thgc tii.

- C6c khoin ttiu tu veo cOng ty con

- C6c khoan v6n g6p li6n doanh;

- CAc khoin dAu tu chrtng khodn;

- C6c khodn dlu tu ngin hgn, aei hqn ktr6c;

- Phuong ph6p l{p dy phdng giim gi6 ttiu tu ng6n hen, ddi han

4- Nguy€n t6c ghi nh6n vd v6n h6a c6c kho6n chi phi kh6c:

- Chi phl trd trudc;

- chi phl kh6c;

- Phuong ph6p phin b6 chi phi trd trudc: Phuong ph6p ttudng thang

5- Nguy€n t6c ghi nhin chi phi phni tri: Theo phuong phap trtch trudc

6- Nguy0n tic vi phuong pMp ghi nhAn c6c khoan dy phdng ph6i tni'

Cong ty c6 mot nghla w ph6p li holc lien ddi hign tai ph6t sinh tir c6c sU kiQn tl6 qua, c6 th6 dra ddn su gi6m

sft nhung lqi ich kinh t6 An thiiit dii thanh to6n nghla qr nq Gi6 tri cua nghla w ng dugc udc tlnh mot cdch

<t6ng tin c{y Dg phong khdng <lugc ghi nh6n cho c6c khoan 16 hoat dong trong tudng lai

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7- Nguy€n tic ghi nhfln v6n chi sd h0'u:

- Nguy€n tlc ghi nhfn v6n diu tu cua chrl sd h*u,v6n kh6c cua chi sd h&u: theo s6 v6n thuc g6p cua

chrl sd htu.

- Nguy€n tic ghi nh{n ch6nh lpch d6nh gi6 l4i tdi sin.

- Nguy€n lic ghi nhfn chdnh lQch t! gi6

- Nguy€n tic ghi nhin lgi nhuin chua phtn phiii: Lgi nhuin thu6n sau thu6 thu nhAp doanh nghiQp

ttugc chuyiln vd cho C6ng ty mg sau khi th-rqc HOi ddng thdnh vi€n chip thuin vd sau khi da trlch l0p quy du

phdng theo Didu lQ c6ng ty ve c6c quy tlinh ph6p ly' ViQt Nam

8- Nguy€n tic vd phuong ph6p ghi nh{n doanh thu:theo phuong phdp tr{ch trudc.

9- Nguy€n t6c vd phuong ph6p ghi nh$n chi phi thuii thu nhfp doanh nghiQp hign hdnh, chi phi thuii thu nhap

doanh nghiQp holn lpi.:

7rcnl2111

l0- Cic nghiQp qr du phdng rui ro hiii doai.

V Thdng tln b6 sung cho c{c kho6n mgc trinh biy trong BAng CAn o6i t<6 to{n

- TiAn dang chuydn

- Ti6n kY qut cta nhi dAu tu

- Tidn grii thanh to6n b0 trt giao dich CK

-Tiln gui crie c6ng ty

2) Ciia nhi iIAu tu 613,2s9,658 s90,379,467 10,723,857,3,12,000 l r,36 r,925,829,034

-Lo phreu 603.787.558 573.8 r 6,364 9.660.949.953.700 9-522.053.258.5,10

Trang

CIII TIEU

KhAi luqng giao dichth\rc hi{n trong k}

GiB trikh6t lugng giao dich

thu'c hien trorg kY

'I6ns c6ns 615.259,658 590,379,461 t0,7,13,897,342,000 I 1.361.925.829.034

ChIng kho6n Upcom

CHi TIiU

Kh6i luqng giao dich

thu'c hien trong nim

Cia tri kh6i luang giro dich

thUc hien trong ntrm

I ) C[a c6[s tv chins khodn

-C6 phi0u

04 Tinh hlnh atAu tu tAi chinh

si{ thi trudna

I Chf,ns kho{n thu0ns mal 6,370,06.1 377,5.18, 1 t 5,{72 s1,919,892 53,191,J96,06.1 321.1I1,639,J00

-Chti,iE khodn nian frt 2.010.36 t )0.197.051.150 51 t02.992 1.283,921.s12 18,967.232,600 -Chri,ns khodn chtg ni6m yit 1,358.542 72.333.106,274 52.195.983.974 20 ts7.t 22.J|a

Il, Chri,ns khodn dlu tu dii han 10,67{,557 r {4,010,,t03,360 1,500,000,000 s7.983.770.160 87.s26.613.200

-Chrtns kho{n dAu tu dii han 8,437,702 121,655,8t 2,800 1.500.000.000 52,629,277,600 70,526,535,200

-Diu tu'dii han khdc 2,236,855 22,354,590,560 s,354,192,560 t7,000,098,000

l\' DAU tu tlichinh kh{c

Tdnq c0ns l7.u.l{.621 571,558,518,E32 l,s5{,919,892 1l 1.175.166.22,1 {61,6f,E,272,500

05 Tlnh hinh t5ng, gi6m tei srin c6 dinh hflu hinh:

I -",ruyan si, TSCD

l sd du dAu ki 91,,121,599,4111 62,4,15,714,-r95 t?,133,938,846 3,572,221t,509 5,236,506,028 3,033,191,70-l

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Khoin muc 16ng cOng Nhi ciia Miy m6r thi6l

bi

Phong tien vAn tii

bi dung

ouin li

'l'nisitr HHkhic

- Oana $ltu hao (sirdune) 72,626,550,245 62,445,734,395 470,56.1,640 8.r79.4t0.310 1,s30,840,900

- Chua khdu hao (6irdunc)

, O, Lh{u hao h€i 11.795.?55.t85 6,518,442,564 1,009,178,509 3.373,120.E09 894,811,303

1 Sdd'r{uo'i ki .13,41t2,:t76,207 16,262,693,20t 6,955,558,074 1,009,17ti,509 5,60{t,041i,605 1,646,897,{ $

l ll Gii r.i ctn lii

- NguyAn gid TSCD cuiji bi da khiiu hao h& nhung vdn con si dung I 3,795,755' l85d;

- Nguy€n gid TSCD cutii b)' chd thanh l!,: Khdng phdr sinh:

- Cti,c cam kiit vd viec mua, bdn TSCD htu hinh co gid ti ldn trong trdng lai: Khang phdt sinh;

- Cdc thay iliii khdc vi TSCD hfru hinh: Khong phdt sinh

Trang 5/l tl

06 Tinh hinh ting, gi,irn TSCD vd hinh

- Cha khru hao (sir dun,r)

IL Gi6 tri hao mdn

Khoin muc c0ng Quy6r st drng ddi Quydn phrit hirnh TSCD v6 hinh

khri(

07 Chi phl trt trutrc dli hgn

- Chi phf tra trudc va thuc hogt dong TSCD

- Chi phl thdnl lgp doanh nghiep

- Chi phl nghi€n cfu c6 gi6 tri ldn

- Chi phi cho giai doan tridn klai khOng tli ti6u chudn ghi nhfn

- Thu6 tieu thu dtc biet

- rtuC xu{t, nrr6p urAu

- Thud nhd d6t vd tidn thu€ dit

- PhAi ffi hO thu6 khic

- C6c khoin phl, lQ phl vi c6c khodn phdi n$p kh6c 2.92?.766168 2.351.399,443

09 Tii sin thu6 thu nh0p hoan lti vi thud thu nh$p honn hi phai trA

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- Tai san thu6 thu nh{p hoen hi li6n quan ct6n

khorin ch8nh lech t0m thdi dugc khdu trir

- Tdi si,n thu6 thu nlr0p ho6n lai li€n quan d6n

khoan 16 tinh thuii chua sri dung

- Tei sen thu6 thu nh{p holn lai li€n quan d6n

khoen uu dei ttnh thu6 chua st dung

- Khorin hoin nhflp tAi sen thu6 thu nhip hoen loi

de duqc ghi nh0n tir c6c ndm trudc

Tll sen thud thu nhop ho6n l$i

b Thu6 thu nh$p hodn l8i phai tri

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t l Cdc khoen phAi thu: (Elnh k.m bing ke chi ti6t s6 1)

12 Chi ph{ phAi tri:

- Trich tru6c chi phi tidn luong trong thdi gian nghi phdp

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Trang 8/14

- Chi phl sua chta ldn TSCD

- Chi ph{ l[i Tr6i phiiiu phdi trd

- Chi phi giao dich phei tre cho GSDCK, Trung tdm luu h!

- Chi phl l6i vay

- Chi phf phii tni kh6c

c0ng

13 Vay ngin hgn:

14 C6c kho6n phii tre, phei nQp ngiin hgn kh6c:

- Tdi sdn thrla chd gidi quyilt

- Kinh phi cOng dodn

- Bio hidm x6 hQi, bio hiiim y rii, beo hiiim th6t nghiCp

- Doanh thu chua thuc hi€n

- C6c khodn phdi trd, phii nQp kh6c

- Phdi trd k! cugc, kj qu! ng6n hqn kh6c

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37.305.5562.567.240.4t01.432.500.000

3.148.333.333

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16 Vay vA nq dii h?n: Khong ph{t sinh

17 C{c khoin phii tri ho6t tlQng giao dich chfng kho6n:

VI l'h0ng tin b6 sung cho c6c khotin mqc trinh biy trong 86o crlo k6t quri ho?t dQng kinh doanh

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PhAi ra sq Ciao dich chfng kho6n

Phai trn vay Qui H6 trg thanh toan cua c6c thdnh vien kh6c

Phdi trA vd CK giao, nhan dqi ly ph6t henh

Phdi trri Trung tAm luu kj CK

Phdi tra t6 chtic, c6 nh6n khac 249.485 442.200 328.018.101.800

18 Tinh hinh trich lip dq phdng cdc kho6n phrii thu kh6 tldi nhu'sau:

(Edn vi tinh: aliing l/N)

l- Chi phi thuii thu nhfp doanh nghiQp hien henh (Ma s6 5l) K! niv NIm trufc

- Chi phf thu6 thu nh{p doanh nghiep tinh tr6n thu nh6p chiu thu6

- Didu chinh chi phi thu6 thu nh{p doanh nghiQp cua cdc nlm trudc

vdo chi phi thuii thu nh$p hiQn hdnh nlm nay

- T6ng chi phi thu6 thu nh{p doanh nghiQp hiQn hdnh 69.420'889.354 46.471.420,439

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