CONG TY CO PHAN CHUNG KHoAN CHAD A THlNET MINH BAO CAO TAl CHINH Tfli Norry DJJ1 vi rfnh bl1ng VND, ngot;tl mc r!'u'tYl1g /1... Ok k!luau phlllJ plJOi khal.: UUl/l.: X~llI Ilhu J.lh~ll
Trang 1Cong ty c6 phftn chtrng khoan Chau {j M~u so B01a - CTCK
T§ng SA, Toa oM Master Building, 41-43 Tr§n Cao Van, P6, Q3, TPHCM Ban hanh thea T Tll'so 9512008 ITT -BTC
1/!-liJy 24 tll<il/!-I fO ,,{jlll 2008 <;uG/ Be') Tlii u"fllf,
QIly II ni1m 2015 T~i, ngily 30 th:\ng 06 ni'im 2015
Don vj tinh : B5ng
A TAl SAN NGAN H~N (100=00+120+130+140+150) 100 4S 3.24 984 618
6 DI,T ph6ng de khoan phai thu kh6 d6i (*) ill
B TAl SAN OAT H~N (200 = 210 + 220 + 240 + 250 + 260) 200 V.ll 825756554 891 165348
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9 Phlii tl'il ho~t clyJl~ Aino djdl "hu'll1! kllolll1 J:lU I YI:L :tU:, 411l{ 6t)1l '/T! )'1'!
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10 L(YI nhu~n sau thu~ chu'a phan ph61 '120 (29, {1 I ,ll'2,} ,191) (21 ,lJJ'I ,b)~,l)4 1)
Trang 3CHI TIED NcoAI BANG CAN Bor IcE ToAN
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6 Chu.'ng kho1in Iu'u ky (006
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6.1.2 Chung khoan giao dich clla khach hang trang nU'lYc 009 47 534 260 000 40660340000
6.1.3 Chung khoin giao djeh eua khach hang nucre ngoai 010
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6.5.1 ChuJlg k.lioall tho' lhao h loau eua lhauh viell iLru ky 028
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6.6 Chung khoao phong toa chel' rUt (032 =
6.7.2 Chung kho<ln eha giao djeh eua khaeh hang tTong nu6'e 039 500000
6.8 CluJ-ng khosn ky quy dam bao khoa~ vay (042 =
~,l3, 1, Chl'rng kh()~n k)'1 '11\9 ni\m f:\<i0 kh0<in \/llY 'lill T, vioSn IIro Ie) 043
6,8.2 Chung khoan IcY quy dam bao kboan yay cua KH trong nuo 044 884300000 975200000
7 Chung I{hoon IU1J J{)' cong ty dQi chung chu'n nicm y~t (050
7.1 Chung khoan gillO dich (051 ::: 052+053+054+055) 051
8 Chu'og kh03n chua lUl1 ky cua khach hang 082
9 Chlrng khoan chtra hru ky cua c6ng ty chti"ng khoan 083
Q K~ toao tru'ong Ngu-oi I~p
Trang 4
(;fine ty ~fi ]1h~n (;hlrne kho~n r.MlI l\ MRII "il RM;, - (;Tf:K
TAne SA, To~ nh~ M~51pr R.uilding, 41-43 Trl1n Cao Van, P6, Q3, He Ban Minh thflo T, Tu' so g512008 rrr -8 TC
ngay 24 IMng 10 n~m 2008 eu", B¢ Till chi
BAa cAo KET QuA HO~ T DONG KINH DOANH GliJA NIEN DO
Quy II nam 2015
Dan vi tinh : E>&ng
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- Doanh thll cho thll~ SU d\log tili san 01.8
.~ IlnH nh th tltll~n v~ ho~t ifl:ing kin h rloHnh (1 U;411-1I',) 10 4 SSI '137018 1 382 736 ~33 5 25~ 16$ ~8S
5 Ll)'i nhuan I!OD cua hoat d{irlg kinh doanh (20=10-11) 20 1 798972 450 104354644 I 067523082
7 LQi nhll.~n thulin lit hoat d{>ng kinh doanh (30=20- 25) 30 590222566 -1143168619 ·r 240 163356 - 460 727 512
11 T6nrr II,Yi ohuan k€ toan tnr6'c thll~ (50=30+40) 50 590222566 -I 1<13 l68 619 -1 2-10 163356 <16075<1729
JL U\I 1)h.1 (/'Il \e 1 NUN hl¢l\ l1~tlj\ ~l VI.!
13 ('hi phI lhu~ "n'lI)N holl" l~l
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15 Liii CO' ban tren c6 ph l€u
Q K~ toall tru'O"ng NgU'<'1i l*p
Trang 5C6NG TY cr CHlf'NG KI-IOAN cllAu A Miju 56 DOJ • CTCJ<
lAu SA, TvA NHA rl'lA~ Tt!R, 41-4 1 I kAN ( .0 VAI~, u I, II-'H(.IVI B::J/J II: JI!I! l/!~iJ ! J IJ'SO '::jj/dUUIJII J -I:J Il
ngay 24 lh8ng 10 nam 2008 cua 89 Ttl; chlnh
sAo cAo LU'U CHUYEN TII~N TF;
(Theo phlJ'Ong phap gitm tiep) Quy 02 Nam 2015
I LU'u chuy~n ti~n tli' ho~t dQng kinh doanh
2 f);f,u chinh cae khoan
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3 I/FU d¢ng 08 (1,171,471,054) 547,229,287
I ah~, ~Iam cae kMah pM! tI'IU U!:J :.:l~!:J ,4lj~, tlb I (40L,LJ4,Jo1 )
thu nh~p doanh nghi$p phai nQp) 11 5,214,449,059 3,465,477,116
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2
Ti€!n Ihu khac tCP ho'}.l d9n9 kinh doanh
Ti~n chi khac eho ho~1 d(>ng kinh doanh
LU'u chuy~n ti~n thu§n hO<[lt dQng kinh doanh
LlplI chlly~n tl~n tip ho~t dgng cT~lI hp
Ti~n chi d~ mua sam, xay dV'ng TSCEl & cae TS dai h~n khac
Ti€!n thu tCP Ihanh Iy, nhugng ban TSC£> va cac lai san dai h~n
kMc
15
16
20
21
22
4,201,998,344
(30.286,520)
~271 ~I·
ONG
3,415,086,361 '
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G Ti&n Ihu h6i dau tU' gop v6n vilo clC'n vi khac 20
4
5
6
Ti&n chi tra n9' goc vay
Ti6n chi tro nQ' thuc lil) chinh
cb life, Igi nhu~n da Ira cho chu s& hi)u
34
35
36
Lll'lI r.hllyAn tifln fhllAn tmoO ky (50 20 I:lO 140)
Ti~n va tU'O'ng oU'O'ng ti~n daU ky
Anh hU'cYng ella thay dbi tY gia hoi ooa1
Ti~n tOn cU6i ky (70 =50+60+61)
50
60
61
4,Q71,711,n74 34,503,440,605 39,475,152,429
J,.11 !;,OU(o,Ji)1 38,501,959,003 41,917,045,364
NglfOi l~p
Trang 6CONG TY CP CHUNG KHOAN cHAu A Mau so B05 CTCK
ngay 20 thang 10 niim 2010 cua Sf) Tai chinh
BAo cAo TiNH HiNH BIEN DQNG VON CHU So' HO'U
auy II nam 2015
Don vi ffnh : D6ng
1 V6n dau tU' eua ehu sa hG'u
2 Th~ng dll' vbn e6 ph~n
3 Vbn khac eGa ehu sa hCPu
4 C6 phj~u quy (*)
5 Chenh lech danh gia l<;li tai san
6 Chenh I~eh ty gia h6i doai
7 auy d~u tll' phat lri~n
8 auy dll phong lai chinh
9 Quy khac thuQc vbn chG sO' hCPu
'111 I i,\'llIhll~rl HHII 1I1l11! dllf~ phAn [1hfll VIII
56,000,000,000
(i7,~.I7,I\,'1H,1'I41 ) ( 1)411, 111.\, \!1(~)
56,000,000,000
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Chi tieu Quf nay nam tru'lYC Thuyet 86 d~u nam Tang trang ky Giam trong ky s6 culli ky
1 Von dau tU' eGa chu sa hifu
2.ThangdU'voncophan
3 Von kMe ella ehu sO' hCPu
4 C6 phi~u quy (")
5 Chenh I$eh danh gia l~i titi san
f3 (:hpnh I~r:h fy iJiA hAi nnAi
7 auy dau 1U' phat trisn
8 Quy dll ph6ng lai ehinh
9, Quy khae IhuQe von ehu sO' hfru
10 Lqi nhu~n sau lhu~ chU'a ph€m ph5i VIII
56,000,000,000
(27,349,862,875) (460,754,729)
56,000,000,000
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Trang 7CONG TY CO PHAN CHUNG KHoAN CHAD A
THlNET MINH BAO CAO TAl CHINH
Tfli Norry
(D(JJ1 vi rfnh bl1ng VND, ngot;tl mc r!'u'tYl1g /1<yP co
Bang thuy~t minh nay la mQt b9 ph~n kh6ng th~ tach rai va <llIgc <lQc cling v6i cac bao cao tai chinn dugc dlnh kem
I f)~ e (ij ~J11 llU~ ( uQ IIg ell::l UO<llJ Ii ngh i~p
1 Hinh thu'c so' hli'u v&n
Cong ty C6 ph~n ChUng khoan Chau A(sau day gQi t~t Iii "C6ng ty"), la C6ng ty CP dlf9'C thanh l~p theo Gjgy phep thanh I~p va ho~t
oi)ng s6 106IUBCK-GP ngay 08/412009 va Gi~y phep di~u chinn s6 98/GPDC-UBCK ngay 06/7(2012 do Oy ban ChUng khoan Nhil I mroc dp Theo d6:
Hinh thLrc s& hOu van: v6n c6 ph§n
t·
2 Ten giao dicb, trv so' va cac do'u vi trite thuQc
C6ng ty e6 ten giao dich quae t~ lil: ASIA SECURITIES CORPORATION; ten viet t~t la ASC
Tr\l sO- chfnh d~t t~i: T§ng 5A Toa nita Master Building, 41-43 Tnln Cao Van, PhuOng 6, Qu~n 3, Thanh ph6 H6 Chi Minh
3 Lrnb vl;l'C klnh dOllnh
Kinh doanh chUng khoan
4 Nganh ngh~ kiDh doanh
Theo gi§y chUng nh~n dang ky kinh doanh thl nganh ngh~ kinh daanh cua C6ng ty lit: ~
- Luu kYO chUng khoan
- Moj gi6j chUng khoan
- Tll vAn d~u t\1 chung khoan
5 T6ng s6 cong ohan vien
'
"
" I
II Ky k~ toan, dOll vj ti~n t~ sU' dVllj1; trong; k~ toan
Nie.n 00 k~ t0~n b~t o~u tlr nR~Y (l J10 J, k~t th(J('
2 Bon vj ti€n t~ Slr d\mg trong ghi ehep k€ toan 18 B6ng Vi~t
III Chulln ml!c k~ toan va Ch~ dQ k~ toan ap d",og
C6ng ty ap d\mg theo H~ th6ng Ch€ dO k~ toan doanh nghi¢p Vi~t Nam ban hanh theo Thong tlf huang dfin s6 95/2008!lT-BTC ngay 24/10/2008 eua B(> Hi ehinh ap dl,mg eho cac C6ng ty ChUng khoan, Thong tII 162/2010!lT·8TC ngay 20/10/2010; Thong tu 200/2014/TT-8TC ngay 22112/2014 va Thong tu 244/2009/TT-BTC ngay 31/1212009 ella 89 Hi ehinh,
Cae Bao cao h.\i chinh dfnh kem dugc trinh bay theo nguyen tlie gia g6c va phli h9P voi cae Chuftn m,!c, Ch€ oQ k~ to3.n Vi~t Nam va cae quy dinh hl~n h~lllh khlic vS k~ toan t(li Vi~l Narn
Hlnh thlic k~ toan lip d\lng: Nh~t ky chung
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IV "fie chinh ,1fich lIB tofin fip dl,mg;
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Trang 8Vi~c I~p bao cao tili chinh tuan thu theo d.c Chu~n lUVC K~ toan Vi~t Nam, H~ th6ng K@ toan Vi~t Nam va cae guy djnh hi~n hanh
khac v€ k~ t03n t;ii Vi~t Nam yeu d.u Ban Ghlm abc phiii co nhu'ng 1I'0'C tinh va gia djnh anh huang d6n 56 li~u bao cao v~ cong "9', tai san va vi~c trinh bay cae khoan cong nO' va tili san ti~m tang t~i ngay l~p bao d.o tai ehlnh cling nhu cac s6 li~u bao cao v6 doanh thu
va dlj !JIll II UlJ~ suO[ Halll lltj dllJll1 (kS' hU~l dOug) KBl qua Ilu<,tl U\JIlg killli uuallh 1I11,lt: (2 t:u lIu? kh<i(; vui (;a(; uoc llllll, gia djnh d~l ra
2 Ti~n va tU'o'ng dtro'ng ti~n
Tibn va eae khoan tlfO'ng dtrong ti6n bao gam ti6n m~t tlli quy, ti€n gui ngan himg, cac khoim d~u tu ng~n h\ln c6 thai h~n thu h6i ho~c
dao h~n khong qua ba tM,og k~ tlr ngay mua, cO Hoh thanh khaan cao, co khil nling ehuy~n d3i d~ dang thanh cac luqng ti6n xac dinh
va khong co nhi€u rlii fO trong chuy~n dbi thilnh tl6n
Cuc nghj~p Vl,l phdt sinh bbng cuc don vi tltn t¢ khue vo-i dOOl V! titn t¢ do C6ng ty Slr dvng duge h\leh totm thea tY giil th\fc te t{li thai di€m phlit 3inh llghi~p vv TQ.i thbi aielll cuBi [lam, clic kJlvQ.1I llWC tni Jilll VQ U.ll~ 110;.' lll/lllg, Hllh :-ha( lieH t~ :.I'J g&o - lli',V{Jj l~ du\'o
chuy~n d6i thea ty gia quy dinh vao ngay J~p bang din d6i k~ toano Tat ea cae khoan chenh I~ch ty gia thl!c t6 phlil sinh trong ky va
~hF:n hI~~h ty gii\ nn tt~n h gill I~ i ~6 liu n gn~i (~ (".IIAi kyo, rQ'C": k~l (".h!.lY~'l Y~0 1:l~0 do k~t qua hO(lt (1';'ng kinh doanh clm nam tili chi nh,
4 Cae khoiin phai thu
Cae khoan phai thu duO'c trlnh bay tren bao cao tai chinh thea gia tri ghi s6 cac khoan phai thu hI khaeh hang va phai thu kMc cung voi dv phong duge I~p cho cac khoan ng phai thu kh6 ooi
D\}· phong phai thu kho doi
1)\1" ph6ng phai thu kho <101 th~ hl~O ph~n g13 tn dtJ klfn b! tiln th~t do cac khoan khbng du9'c kllli.eh hang thanh 101m phat smh obi v6'i~
56 dl1 de khoan phiii thu tl;li thcri di~m I~p bang din d6i k€ toano Tang ho~e giiim 56 du tai khoan dtJ phong ouO'e philo anh vao chi Phl~gJ
CHU~
S 'OJ sail c6 dinh va kh~u hao tai san c& dlnb
.\CH
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Hi san e6 drnh dugc th~ hi~n theo nguyen gia trir di gia trr hao mon lOy k{ Nguyen gia tai sao e6 drnh bao g6m gia mua vii nhung chi>" tfj phi c6 lien quan trvc ti€p d€n vj~e dua tai san VaG hO\lt d{mg nhu d\1 kiSn Cae chi phi mua s~m, nang'dp va d6i mOl tai san cd dinh tt1T0(" vAn hn~ \In r.hi phi h~n trl, ~lhl rhll1l n,r0r tinh lIill1 h~n rfln \rAt '111~ hn\ll n(lnl1l<inh rl011nh, Khi Hi 5~n ctu,?,c !;I~n hllY thllnh 1)/,
Jlguyell gil'! vii gil'! trj !lau llIUll lay ke uuve xua sO va bat ky de khoatl 19i 16 1l1iU pilat sinh du lhanh 19 tat san d8u oU'9'C h~ch (Oan vAo
bao cao kilt qua hOl;lt GQng kinh doanh,
Phlln m~m may vi tlnh va phlln m~m I,~ toan
pJlau mfm mil)' llnh va phSll 1l1~111 k~ lU<l1l Iii luau 1.>0 dt~ ~hi !Jlli lila Cung [y (fa I,;hi l'a [lllh uGli [hui Jitlll uua pilau 1118111 V:fO su llt,mg
Khau hao tai san e6 djnh
Kh~u hao tai san c6 dinh dtrO'c tlnh thea phuong phap Guimg lh§ng trong subt thui gian hOu dl,mg 1I'0'e tinh cua cac tai san TY I~ kh5.u hao lip dVng theo ty 1~ guy djnl'! w.i Thong lu 45/2013/TT-BTC ngay 25/04/2013 eua BQ Tai Chfnh,
May m6e thi€t bj
Phmrne ti~.n v~n tiii, trl1y~n rlii'n
Thi~t bi, dl,mg C\'! quan Iy
Ph~n m~m vi tinh
PhAn m~m h~ thi'lng glao d!ch
6 f>h tu· Hi chinh
4nam
g nilm
3 - 4 nam
4 naro
4 ni:im
Trang 9D~ U tu' vao die C6ng ty
Cae khoan dfiu tll VllO cae C6ng ty lien k6t \TIa trong d6 Ci'mg ty c6 imh htremg dang k€ ougc trinh bay theo pllU"0l1g phap giA
Ctlc khoJn ph~n ph6i Igi nhu~n tll" cil lQ"i nhu~n thuiln liiy k6 ellQ oue Cong ty lien 1~6t Gnu ngoy dau hI Olll)'O phon b6 '0'0.0 k6t
dOug kill)) uuallh 1I ullg ky l.:ua CUllg ty Ok k!luau phlllJ plJOi khal.: UUl/l.: X~llI Ilhu J.lh~ll dIu hOi l.:a.l.: klloilll t111u lu' va auve Lrtf
d~u
Dlf phong giam gill ehu'ng khoan dU'qc l:[ip cho tung IO{li chung khoan olIgc niem y~t tren thi trtIcmg chung khoan khi p,ia thj tnrung
th~p h011 gia tri s6 saeh Cac chung khoan kJ10ng niem yet ma khong c6 ca s6 dS A,k djllh IllQt cach dang till c~y gia tl'! hgp Iy l1ul;Ic
glli nh~n theo gia mua ban o§u
7 Lu-o'ng, bao hi~m xli h9i, bao hi~m y t~, baa hi~m tblh nghi~p
r
Tj6n luang duqc tinh toan va trich I~p dua vilO chi phI trang IcY dl,ffi thea hqp d6ng lao oQng Theo d6, bao hi6m xa hQi, bilO hi€m y tt
va bilO hi€m th~t nghi~p ciing duqe tr[ch l~p vai ty l~ la 26%, 4,5% va 2% tuang u-ng li~n ItrOTlg cua nguiJi lao dQng Ty l~ 22% se I
duqc aua VaG chi phi baa hi~m xii h<)i, baa hitm y d, bao hi€m thilt nghi~p trong kY; va 10,5% siS ol1qe trich tu IU'ang Clla nguai lao
oQng
a, \,hi phi phili tro
ell! phi phaJ tra duqc ghl nlwn eho so tJ~n phal tra trong tuang Jm hen quan a~n hang hoa va d!ch vI,! da nh~n ouqe khong phl,l thu9c
VaG vi~c Cong ty oa thanh toan ho~c nh~n ouqc h6a dOll ella nha eung dp hay chtra r-;
9 Cae khmin dV phOng phiii trii
Cae klloan nq dv phong phai tTll trong lUOllg lai chua chAe chAn v~ gia tri ho~c thoj gian phai tni Cae khoan d\I phong ng phai trll
dlfqC ghj nMn khi ela xac dinh ch~c ch~n nghra Vl,l ng phai tra vii-o ngay k~t thuc IcY k~ toano
DI,l' phong tnr d p miit vj~c lam: Cong ty trich l~p thea ty l~ 2% tren t6ng guy IU011g d6ng bao hi~Jl1 y t~ va xii Mi
Dv pMng phi'li In'! (1\fgc ghi nh~n thea phU011g phiip I~p them ho~c Iloiln nh~p theo so chenh I~ch giCfa ~6 dV- phong phiii tra ph:ii I~r'
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11 Phil n phAi IQ; nhll~ n
Lqi nhu~n sau thu~ duqc chia eho cae cd dong sau khi dugc cac c6 dong thong qua t:;li D{li h(ii C6 d6ng ThuOng oien va sau khi trich
l~p r,:k rpIY thp,f) fliAIl I~ r.'·lfl rfmp, ty vii dr 'lily ttjJlh rh~r 11I~1 Vi~.r Nilm
11 Ghll1h~n doanl1 tllU
Doanh thu du9'c ghi nh~n khi Cong ty co kha nling nh~n duqc cae lqi feh kinh t~ co th~ xac djnn
Doanh thu moi giai Chtlng khoan aU(Jc ghi nhqn khi giao dich chung khoan aU(lc ho(m thanh
Doanh thu ho{\t dQDg hrvl1n
Trang 10Cong ty co nghTa VI' n9P tllU& thu nh?p doanh nghi~p bing 25% Iren !hu nh?p chju thu~ Thu nh?p chiu thu~ ouqc linn dt,ra Iren kit
qua hO(l.t dQng trong nam va di6u chinh eho cac khoan chi phi kh6ng dlfgc khau tri.r va cac kho,'m 10 do cac nam Imac mang sang, neu
co
Ngoai thu~ thu nh?p doanh nghi~p, Cong ty c6 nghTa vI,! n9P cac khoim thu€ khac theo cac quy dinh v~ thu~ hi~n himh
Khoan thuS phai nqp th€ hi~n tren s6 sach k€ toan Iii s5 Ii~u do Ceng ty u&c tinh 86 thu€ phili nQP Cl,! th~ se <lugc ghi nh?ll theo ki~m
tra quySt toan thuS cua CO' quan Ihu&
ThuS hi~n hlwh
Hi san thu~ va thuS phai n9P cho nam hi~n h~lllh va cac nam tmac duqc xae dinh bing gia tr! dl,f ki~n phai n9P cho (ho~c duqc Ihu
hSi tir) co quan thuS, sir d\lng dc muc thuS sufit va cae lu?t thuS co hi~u Il,fc dSn ngay I~p Bang can dbi k~ toano
ThuS thu nh?p !lOan J{li
ThuS thu nh?p hoan l~i QUQ"c xac djnh eho cac khoan chenh l~eh t\lm th6'i t\li ngay I?p Bimg din d6i kS toan gifra C(1 sO" tfnh thuS thu nh?p eua eae tai san va nq phai tra va gia tri ghi s6 eua ehung eho mue arch bao cao tai chinh
Hi san thu~ thu nh?p hOM hili ouqc ghi nh?n eho tit ca cac ehenh I~ch t\lrn thai oUQ"C kh~u trl!, gia trj ouqe kh~u trir ehuySn sang cac
II11JII ~1J1J elm elk kliOlln 1(\ 1I1111 lillie viI elk kho,ln lrlJ d!fl I.huC dllnl ~(r d\lng, khl ehlk dllin mmg III'/Yne 1:.11 ~I~ (:/\ 1/.1( nhll~1i rlnh lhll(~ lit
~(r d\llIg nhf1ne l:hAnh l~~~h 1:;J1Il Ihili 11m,rc kh~1I In'r, {",;k, khmin IA Ifnh (hll~ vA I",M, 1111 /Hli 'hll~, l~hlJ:.I <;1'," i1\mg n!ly
V, Thong tin b6 sung cho cae khoan ffi\lC trlnh bay trong bang can dai k~ tm!n
~ .
2 Gia trj khai lI.r(.mg thV'c hi~n giao dich trang ky
Kh5i hr~rng giao d!ch tbV"C hi~n Gill trj giao dich thV·c hi~n
Chi
a) Cua Cong ty
cd phial!
- Trai
- Ch!cng
- Trill
DI,f phong phai !hu kho obi
C·) gOJll