Báo cáo tài chính quý 2 năm 2015 (đã soát xét) - Công ty Cổ phần Chứng khoán Nông nghiệp và Phát triển Nông thôn

Conq ty Co phan Chll'ng khoan Ngan hang Nang nghi$pva Phat trien Nang than Vi$t Nam THONG TIN CHUNG CONG TV Cang ty Co phan Chling khoan Ngan hang Nang nghi$p va Phat trien Nang than Vie

Cong ty C6 phan Ch(l'ng khoan

Nong thon Vi ~t Nam

Bao cao tai chfnh giCl'anien d

Nqay 30 thang 06 narn 2015

Nguyễ

n Thị Thu Trang

Digitally signed by Nguyễn Thị Thu Trang DN: c=VN, l=101A TT Đại Học Thủy Lợi - Đống Đa -

HN, o=Công ty cổ phần Chứng khoán

NHNN&PTNT VN, ou=Có

BH, cn=Nguyễn Thị Thu Trang,

email=trangnt@agriseco com.vn

Date: 2015.10.02 16:45:17 +07'00'

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Conq ty Co phan Chll'ng khoan Ngan hang Nang nghi$p

va Phat trien Nang than Vi$t Nam

THONG TIN CHUNG

CONG TV

Cang ty Co phan Chling khoan Ngan hang Nang nghi$p va Phat trien Nang than Viet Nam (UCang

ty") dLYQ'cthanh lap tren co so thuc hien co phan hoa Conq ty TNHH Chling khoan Ngan hang

Nang nghi$p va Phat trien Nang than Viet Nam theo Gilly phep Thanh lap va Heat dong so

10S/UBCK-GP ngay 10 thanq 07 narn 2009 cua Oy ban Chling khoan Nha nuoc

Co phieu cua Cang ty dLYQ'cchlnh thuc dang kygiao dich t~i So Giao dich Chling khoan Thanh pho

H6 Chi Minh tli nqay 10 thang 12narn 2009

Heatdong ch l nh cuaCang ty bao g6m rnoigi&i chling khoan ,tl,J'doanh chling khoan ,ILYUkychling

khoan,tLYvan dau tLYchling khoan va bao lanh phat hanh chunq khoan

Cang ty co tru so chinh d$t t~i so 172 Nqoc Khanh, Ouan Ba Dlnh, Thanh pho Ha Noi Cang ty

cOng d6ng th6'i co chi nhanh t~i Thanh pho Ha Noi, Thanh pho 8a N~ng va Thanh pho H6 Chi Minh

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HQI DONG QUAN TR!

Cac thanh vien HOid6ng Quan tri cua Cang ty trong kyva vao ngay I$p bao cao nay nhLYsau:

Ong Ph~m Van Thanh

Ong Nguyen Kim H$u

Ong Phan Van Tuan

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

BANKIEM SOAT

Ba Mai Thi Thuy

Ba Nguyen Thi H6ng Nhung

Ong Trfm Minh Tu

Ba Le Tu Anh

Ong Nguyen Thanh Binh

Tmang Ban Kiem soatThanh vien

Thanh vienThanh vienThanh vien

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014

Bo nhi$m ngay 20 thang 11 nam 2014Cac thanh vien Ban Kiem soat cua Cang ty trong kyva vao ngay I$p bao cao nay nhLYsau:

1

Conq ty Co phan Ch(fng khoan Ngan hang Nang nghi~p

va Phat trien Nang than Vi~t Nam

THONG TIN CHUNG (tiep theo)

BAN TONG GIAM DOC vA KE ToAN TRU'ONG

Cac thanh vien Ban Tong Giam doc va K~ toan TrU'&ngtrong ky va vao ngay tap bao cao nay nhu sau:

Ba VOThi Thuy Ha

Ong Le Van Minh

Ph6 Tong Giam doc Ph6 Tong Giarn doc kiern Giarn doc Chi nhanh TP.

Ho Chi Minh Ph6 Tong Giarn doc Ph6 Tong Giarn doc K~ toan Tm&ng

Bo nhiern ngay 23 thang 09 narn 2015

Bo nhiern ngay 24 thanq 10 nam 2014 Mien nhiern nqay 23 thanq 09 narn 2015

Bo nhiern ngay 17 thang 07 narn 2013 Mi~n nhiem ngay 23 thang 09 narn 2015

Bo nhiern ngay 19 thang 08 narn 2014

Bo nhiern ngay 17 thanq 07 narn 2009

Ong Phan Van Tucfin Tong Giam doc

Ph6 Tong Giarn doc

Tong Giarn doc Ong Nguyen Kim H$u

Ong Bui Buc Th~ng

sa Tran Thi Hue

Ba Ngo Thi Hoang Nga

Bo nhiern nqay 27 thang 08 narn 2012

Bo nhiern ngay 13 thanq 11 narn 2014

Bo nhi$m ngay 20 thang 11 nam 2014

NGU'OI D~I OleN THEO PHAp LU~T

NgU'CYi d<;3i di$n theo phap lu$t cua Cong ty trong ky d~n ngay 22 tMng 09 nam 2015 la 6ng Nguyen Kim H$u, chuc danh Tong Giam doc Ke tCP ngay 23 thang 09 nam 2015, ngU'CYi d<;3i di$n theo phap lu$t cua C6ng ty la 6ng Phan Van Tucfin , chuc danh Tong Giam doc.

KIEM ToAN VIEN

Cong ty Trach nhi$m HCPuh<;3n Ernst & Young Vi$t Nam la cong ty kiem toan cho Cong ty.

2

Cang ty Co phan Chl1ng khoan Ngan hang Nang nqhiep

va Phat trien Nang than Viet Nam

BAo cAo COA BAN TONG GIAM DOC

Ban Tong Giarn doc Cang ty Co phan Chung khoan Ngtln hang Nang nqhiep va Phat trien Nang

than Viet Nam ("Cang ty") trinh bay bao cao nay va bao cao tai chfnh giCra nien do cua Cong ty cho

ky ke toan sau thanqket thuc nqay 30thanq06 narn 2015

TRAcH NHIEM CUA BAN TONG GIAM DOC CONG TV DOl val. BAo cAo TAl CHiNH GIO'ANn~NDC.

Ban Tong Giarn doc Cang ty chiu trach nhiern dam bao bao cao tai chfnh giCra nien do cho tCmg ky

ke toan phan anh trung thuc va hop Iy tlnh hinh tai chfnh giCra nien do, ket qua hoat dong kinh

doanh giCra nien dO,tinh hinh luuchuyen tien te giCra nien dO va tinh hinh bien dong von chu sa

hCru giCra nien do cua Cang ty trong kyo Trong qua trinh I$p bao cao tai chfnh giCra nien do nay, Ban

Tong Giam doc can phai:

ll,J'achon cac chfnh sach ke toan thfch hQ'p va ap dl,mg cac chfnh sach nay mot cach nhat quan;

thl,J'chien cac danh gia va U'6'c tfnh mot cach hQ'p Iy va th$n trong;

neu ra cac chu~n ml,J'Cke toan ap dl,mg cho Cang ty c6 dU'Q'c tuan thu hay khang va tat ca

nhCrng sai lech trong yeu so v6'i nhCrng chu~n ml,J'c nay da dU'Q'c trinh bay va giai thfch trong

bao cao tai chfnh giCra nien do; va

I$p bao cao tai chfnh giCra nien do tren cO' sa nguyen t~c hO<;ltdong lien tl,lC tni tmang hQ'p

khang the cho r~ng Cang ty se tiep tl,lC hO<;ltdong

Ban Tong Giam doc Cang ty chiu trach nhiem dam bao viec cac so ke toan thfch hQ'p dU'Q'clU'u giCr

de phan anh tinh hinh tai chfnh cua Cang ty, v6'i muc do chfnh xac hQ'p Iy,t<;libat ky thai diem nao

va dam bao r~ng cac so ke toan tuan thu v6'i he thong ke toan da dU'Q'c ap dl,lng Ban Tong Giam

doc cOng chiu trach nhiem ve viec quan Iy cac tai san cua Cang ty va do d6 phai thl,J'chien cac bien

pMp thfch hQ'p de ngan ch$n va pMt hien cac hanh vi gian I$n va nhCrng vi ph<;lmkhac

I'

· 1

Ban Tong Giam doc cam ket da tuan thu nhCrng yeu cau neu tren trong viec I$p bao cao tai chfnh

giCra nien dO kem theo

CONG BO CUA BAN TONG GIAM DOC

Theo y kien cua Ban Tong Giam doc, bao cao tai chfnh giCra nien dO kem theo phan anh trung thl,J'C

va hQ'p Iy tinh hinh tai chfnh giCra nien do cua Cang ty VaG ngay 30 thang 06 nam 2015, ket qua

hO<;ltdong kinh doanh giCra nien dO,tinh hinh lU'u chuyen tien te giCra nien dO va tinh hinh bien dong

von chu sa hCru giCra nien do cho ky ke toan sau thang ket thUc cung ngay, phu hQ'p v6'i Chu~n ml,J'C

k' "t Nam, Che do ke toan doanh nghiep Viet Nam, cac quy dinh, hU'6'ng dan ke toan ap

l,l ~ ty chung khoan va tuan thu cac quy dinh phap Iy c6 lien quan

0' CONG TY , ( ,

c.:, C6'~HXN ' -<)

Tong Giam doc

Ha Noi, Viet Nam

Ngay 23 thang 09 nam 2015

3

EY 28th Floor, Bitexco Financial Tower Fax: + 84 8 3824 5250

2 Hai Trieu Street, District 1 ey.com

Ho Chi Minh City, S.R of VietnamBuilding a better

Nang nghi$p va Phat trien Nang than Viet Nam ("Cong ty") duoc trlnh bay tCPtrang 6 den trang 54, bao

gam bang can doi ke toan giCl'a nien do t~i nqay 30 tMng 06 narn 2015, bao cao ket qua heat dong kinh

doanh giCl'a nien dO,bao cao luuchuyen tien t$ giCl'a nien dO va bao cao tinh hinh bien dong von chu 5&

hCl'u giCl'a nien dO cho ky ke toan sau tMng ket thuc cung ngay va cac thuyet minh bao cao tai chfnh

giCl'a ien do kern theo

Kinh gwi:

Vi$c I$p va trinh bay bao cao tai chfnh giCl'a nien do nay thuoc trach nhi$m cua Ban Tong Giam doc

Cong ty Trach nhi$m cua chung toi la dU'a ra bao cao ket qua cong tac so at xet ve bao cao tai chfnh

giCl'a nien do nay dl,fa tren ket qua cong tac soat xet cua chung toi

Chung toi da thl,fc hi$n cong tac soat xet theo Chuan ml,fCkiem toan Viet Nam so 910 - Cong tac soat

xet bao cao tai chfnh Chuan ml,fCnay yeu c8U chung toi phai I$p ke ho~ch va thl,fc hi$n cong tac soat

xet de c6 Sl,fdam bao vCPaphai ve vi$c li$u bao cao tai chfnh giCl'a nien do c6 con cac sai s6t trong yeu

hay khong Cong tac so at xet chu yeu bao gam vi$c trao doi vai nhan Sl,f cua Cong ty va ap dl,mg cac

tM ti.,Jcphan tfch doi vai nhCl'ng thong tin tai chfnh Do d6, cong tac so at xet cung cap mot muc dO dam

bao thap han cong tac kiem toanoChung toi khong thl,fc hi$ cong vi$c kiem toan nen chung toi khong

dU'a ra 'Ikien kiem toano

D a tren cO'5& cong tac soat xet, chung toi khong thay c6 Sl,f ki$n nao de chung toi cho rang bao cao tai

chfnh giCl'anien do kem theo day khong phan anh trung thl,fc va hoop 1'1,tren cac khfa c~nh trong yeu,

tln hlnh tai chrnh giCl'a nien do cua Cong ty vao ngay 30 thang 06 nam 2015, ket qua ho~t dong kinh

doanh giCl'a nien dO, lnh hlnh lU'u chuyen tien t$ giCl'a nien dO va tlnh hinh bien dong von chu 5& hCl'u

giCl'a nie do cho ky ke toan sau thang ket thuc cung ngay phu hOOpvai cac Chuan ml,fc ke toan Viet

Nam, Che dO ke toan doanh nghi$p Viet Nam, cac quy dinh, hU'ang dan ke toan ap dl,mg cho cong ty

chung khoan va tuan thu cac quy dinh phap 1'1c6 lien quan

Chung toi lU'u'IngU'cYidoc den mot so van de sau:

1 NhU'trlnh bay t~i Thuyet minh so 6.2 - £)flU tU' chung khoan dai h~n, Cong ty dang ghi nh$n khoan

dau tU' 32.000.000.000 dong Viet Nam vao co phieu VCR - Cong ty Co phan £)au tU' PMt trien Du

lich Vinaconex Trong ky,do khong c6 quy dinh Cl,Jthe ve vi$c phan lo~i I~i cac khoan dau tU',Cong

ty da thl,fc hi$n phan lo~i I~ikhoan dau tU' nay tCPdanh ml,JCdau tU' chung khoan thU'O'ng m~i sang

danh ml,JCdau tU' dai h~n do thay doi ml,JCdrch n~m giCl'chung khoan

2 NhU'trlnh bay t~iThuyet minh so6.4 - Dl,fphOng giam gia dau tU' dai h~n,t~i ngay 30 thang 06 nam

201 , Cong ty dang trrch I$p dl,f phOng cho khoan dau tU'vao Cong ty Co phan Cao su Hoang Anh

Gia Lai (doi ten tMnh Cong ty Co phan Nang nghi$p Quoc te Hoang Anh Gia Lai - HNG) theo quy

dinh vai gia trung binh theo bao gia cua 3 cong ty chung khoan kMc la 33.996 VN£)/co phieu Co

phieu HNG da chfnh thuc dU'oocgiao dich t<;liSa Giao dich Chung khoan thanh pho Ho Chr Minh tCP

ngay 20 tMng 07 nam 20 5 vai gia tham chieu trong ngay giao dich dau tien la 28.000 VN£)/co

p ieu

~ ~_ :;

Build i ng a better

working world

Bao cao tai chinh giCl'anien dO cua Cong ty cho ky k§ toan sau thang k§t thuc ngay 30 thanq 06 narn 2014

da duocdoanh nqhiep kiern toan khac scat xet va dira ra k§t luan chap nhan toan phan ve bao cao tal

chfnh giCl'anien do do t<;linqay 15 thang 08 narn 2014

Hoang Thi Hong MinhKi§m toan vien

seGiay CN8KHN ki§m toan: 0761-2013-004-1

Ha NOi,Viet Nam

Nqay 23 thanq 09 narn 2015

Cang ty Co phan Chlin g khoan Ngan hang Nang ngh i $p

va Phat trien Nang t han V i $t Nam

100 A TAl SAN NGAN H~N 1.843.068.564.857 1.771.437.043.689

110 I Tien vaesckhoa n t U'O'ng dU'O'ng tien 4 458.946.657.129 352.894.496 064

111 1 Tien 423.724.990.907 352.894.496.0 4

112 2 Cackhoan tU'O'ngdU'O'ngtien 3 221.666.222

-120 II cackhoan d a t IP t a ; cn i nh ng a n h{ln 563 159.140 067 589.840.392 784

121 1 f) u tU' ng~n han 6.1 597.3 1.398.155 649.869.834.0 5

129 2 DI,!'phOnggiam qiad~utun ~nhan 6.3 (3 142.258.088) (60.029.441.291)

130 111. cackhoan ph a ; th u ngan h{ln 792.857.787.168 775.831.346.421

131 1 Phai thu cua khach hang 7 1.0 4.443.724.891 940.9 8.686.926

-138 3 Cac khoan ph ithu khac 7 128.8 1.950.294 71.308.047.192

139 4 DI,!'ph6ng phai thu ng nh n 8 (350.781.3 8.017) (236.395.387.697)

2 8 2 f) u tU' dai han khae 6.2 3 669.064.655 1.669.064.655

259 3 DI,!'phOng gi~m gia d~utU'tai

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cAc CHI TIEU NGoAI BANG CAN D61 KEToAN

T hu y et 3 1 06 12 01 5 3 111212 0 14

2 V~t tu ;chwng chi co gia nhan gifr hQ 820.714.368 348 820.684.030 128

4. NQ' kho doi da xU>Iy 369 465 551.734 325.547.248.266

6 2 Chwng khoan tarn n wng giao djch va

6.2.1 ChLi'ngkhoan tam ngLi'ng giao dich va

han che chuyen nhuonq cua thanh vien

6 4 Chwng khoan choth nh toan 1 04.026.080.000 78 688.080.000

6.4.1 ChLi'ngkhoan eh6' thanh toan eua

6.4.2 ChLi'ngkhoaneh6' thanh toan eua

kMeh han trong nU'<Ye 5 775.730.000 7 618.860.000

6.4.3 ChLi'ngkhoan eh6' thanh toan eua

kMeh han nU'<Yengoai 45.234.750.000 50.000.000

6.5 Chwng khoan phong toa ch6> rut 13.760.000 80 000

6.5.1 ChLi'ngkhoan phong toa eh6' rut eua

6.5.2 ChLi'ngkhoan phong toa eh6' rut eua

6.6 Chwng khoan ch6>giao dich 2 288.140.000 4.014.010.000

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kMeh han tr ng nU'<Ye 2.288.140.000 4.013.950.000

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Ha N Qi,Viet Na m

Ngay 23thanq 09 n rn 2015

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va Phat trien Na ng th an Viet Nam

cho ky ke toan sau th n 'ket thuc nqay 30thanq 06 narn 2 15

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BAa cAo HOAT DONG LU'U CHUY~N TI~N TI; GICrA NIEN DOcho ky ke toan sau tMng ket thuc nqay 30 thanq 06 narn 2015

Di~u chinh cho cackhoan:

08 Lgi nhu~n/(16) kinh doanh truoc nhfrng

14 Thut§thu nhap doanhnqhiep da nop 24.1 (5.258.390.693) (24.957.526.989)

16 Tien chi khac cho hO<;ldot ng kinh doanh (1.522.501.702)

40 LU'u chuy~n ti~n thuAn tLPho~t dQng

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21 Ti~n chi de mua s~m,xay dl,l'ngTSCf) va

23 Ti~n thu lai cho ~ay,cotUGva IO'inhu$n

50 LU'u chuy~n ti~n thuAn (Slf dl:lng vao)/tLP

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Ngay 23 thang 09 nam 201

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3.2 Tilm va cac khoim tU'O'ngdU'O'ngtilm

thanh tien

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Cang ty Co phan Ch(rng khoan Ngan hang Nang nqhiep

va Phat trien Nang than Viet Nam

THUY~T MINH BAo cAo TAl CHINH GIO'A NIEN 80(tiep theo)

tal ngay 30 thanq 06 narn 2 15 va cho ky ke toan sau thang ket thuc cunq nqay

B09a-CTCK

Tal san co dinh vo hlnh d oc ghi nhan theo nguyen gia tnr digia tri hao men lOy ke

Nguyen gia tai san codin vo hlnh bao gam qia mua va nhCmg chi phi co lien quan tnrc tiep

den viec dua tai san vao sl} dunq nhu dl,J'kien Cac chi phi mua sam, nang cap va doi rnoi

tai san co dinhvo hlnh dU'OOcghi tang nguyen gia cua tai san va cac chi phi khac duoc hach

toan vao bao cao ket qua heat dong kinh doanh giCPanien dO khi phat sinh

Khi tai san co dinh vo hlnh dU'OOcban hay thanh Iy, nguyen gia va gia tri hao men lOy ke

duoc xoa so va cac khoan lai/le phat sinh do thanh Iy tai san dU'ooch~ch toan vao bao cao

ket qua ho~t dong kin doanh giCPanien dO

Khau hao tai san co dinh hCPuhlnh va hao men tai san co dinh vo hlnh dU'ooctrich theo

phU'O'ng phap khau hao dU'ang th~ng trong suot thai gian hCPudl,lng U'cYctinh cua cac tai

san theo Thong tU'so 45/2013/TT-BTC ngay 25 thang 04 nam 2013 cua BO Tai chinh nhU'

sau:

Tai san c6 d!nh hCPuhinh

May moc thiet bi

PhU'O'ng ti$n v$n tai tuyem dan

Thiet bi,dl,mg Cl,lquan Iy

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thuoc vao vi$c sl} dl,lng mot tai san nhat dinh va thea thu$n co bao gam dieu khoan ve quyen

s dl,lng tai san hay khong

Thue tai san dU'oocphan lo~i la thue tai chfnh neu theo hoopdang thue tai san, ben cho thue

chuyen giao phan IcYnrui ro va Iooifch g~n lien VcYiquyen sa hCPutai san cho ben di thue Tat

ca cac thea thu$n thue tai san khac dU'oocphan lo~i la thue ho~t dong

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thai gian cac Iooifch kinh tetU'O'ngung dU'ooct~o ratu cac chi phf nay

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den 03 nam vao bao cao ket qua ho~t dong kinh doanh:

Chi phfcai t~o van pheng

110 Chi phf thue van p eng

Chi phfcong Cl,ldl,mgCl,J

17

Cang ty Co phan ChCPng khoan Ngan hang Nang nqhiep

va Phat trien Nang than Viet NamTHUY~T MINH BAo cAo TAl CHiNH GIO'A NIEN £)0(tiep theo)

tai nqay 30 tMng 06 narn 2015 va cho ky ke toan sau thang ket thuc cunq nqay

3.9 1 Cec khoan o c!iu t ir te i e hf nh n gan hen

Cac khoan dau tu tai chfnh ng~n han bao gem cac khoan dau t u VaG ch(J>ngkhoan thuonq

rnaiva cac khoan tien gLfingan hang c6 ky h<;lntren ba thang

Ch(J>ngkhoan thU'O'ng m<;lila nhCmg ch(J>ngkhoan c6 thai h<;lnthu hei khong qua mot namhoi;lc dU'Q'c mua vao, ban ra de kiem lai Ch(J>ngkhoan thU'O'ng m<;lidU'Q'cghi nh$n theo gia

thl,l'c te mua ch(J>ngkhoan (gia goc), bao gem: Gia mua cong (+) cac chi phf mua (neu c6)

nhU' chi phf moi giai, giao dich, cung cap thOng tin, thue, 1$phf va phf ngan hang

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giCfa nien dO tren khoan ml,lC" Chi phf ho?t oong k i nh doanh ".

3 9 2 Cae khoan o c!i ut if e h(m g khoan da i h?n

Cac khoan dau tU' ch(J>ngkhoan dai h<;lnbao gem cac ch(J>ngkhoan dau tU' dai h<;lnvai ml,lC

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18

-Cang ty Co ph§n Chling khoan Ngan hang Nang nqhiep

va Phat trien Nang than Viet Nam

tai nqay 30 tMng 06 narn 2015 va cho ky ke toan sau thang ket thuc cunq ngay

B09a-CTCK

3 TOM TAr cAc CHiNH SACH K~ roAN CHUY~U (t i eptheo)

3.9 elJU tir chiPng khoen (tiep theo)

3 9 3 Cac khoan Gau t u dai hen khae

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19

C6ng ty Co phan ChCPngkhoan Ngan hang N6ng nqhiep

va Phat trien N6ng th6n Viet Nam

THUY~T MINH BAo cAo TAl CHINH GIO'A NIEN 80 (iep theo)

tai nqay 30 thang 06 narn 2015 va cho ky ke toan sau thanq ket thuc cunq nqay

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3.10 DI,I'ph6ng giam gia dlw ur ch(,pngkhoan (tiep theo)

3.10.2 Cac khoan 6 cju tir da i b e knee

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doanh ngh i $p hoan l<;Iiphai tra khi Conq ty c6 quyen hop phap dU'Q'cbu tnr giCl'atai san thue

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xac alnh nhLf trinh My t<;1iThuy{Jt minh s66.4

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