r"/ - Vietstock
77
cONc rY cP cn0Nc xnoAN eu6c rE HoANG GrA ceNG HoA xA ugr cHU Ncnia vrpr NAM DQc lfp - Tq do - H4nh phric Hd NAi, ngdy 1 4 thdng 04 nam 202 1 cONc no rHoNG TrN TRfiN cONc rHONG TrN DrTN TrI cuA uy BAN CHTTNG KHOAN NHA NUOC YA SO GIAO DICH CHTR\G KHOAN Kinh efti: Uy ban Chring khoin Nhi nufc - S0 Giao dich Chfmg khofn Hd NQi - S& Giao dich Chri'ng kho{n Tp. Hd Chi Minh cong ty: cdNc ry co rHAN cHTING KHoAN euoc TE HoANG GrA (rRS) Dia chi tru s& chinh: TAng 12, Tita CDC, 25 LC Dai Hdnh, P. LC Dai Hdnh, Q. Hai Bd Trung, HN. DiQn tho4i: (0a) 3 944 6666 Fax: (04) 3944 6969 Nguoi thgc hiQn cdng U6 ttr6ng tin: Bd TrAn Thi Thu Huong - Nguoi dpi diQn theo phrlp lu4t. Dia chi: 56 TAng 12, Tda CDC, 25 Le Dpi Hdnh, P. LC Dpi Hdnh, Q. Hai Bd Trung, HN DiQn tho4i: (04) 3 944 6666 Lo4i th6ng tin c6ng bii: Fax: (04) 3944 6969 NQi dung thdng tin cin cdng b6: . ^1 , I Cdng ty C6 phdn Chirng kho6n Qu6c t6 Hoing Gia cdng bd B6o c6o thuhng ni6n nilm 2020. Th6ng tin ndy d5 dugc c6ng b6 trOn trang thdng tin diQn tri cria C0ng ty vdo ngiry 14 th6ng 04 ndm 2021tai cluong d6n: Chring tdi xin cam k6t c6c th6ng tin c6ng bi5 tr6n ddy ld dring sU that vir hodn todn chiu tr6ch nhiqm trudc ph6p luat v€ nQi dung c6c th6ng tin dd c6ng b6. Tdi li€u dinh kdm: - Bdo cdo thudng ni€n ndm 2020. - Bdo cdo tdi chinh duoc ki€n todn ndn 2020. /l NGUOI THI'C HIEN," THONG TIN r"/ .4 I *lcHl $ c0lc tv cd pni\ I(HOAN OUOC TE HOANG GI HI THU HUCTNG
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cONc rY cP cn0Nc xnoANeu6c rE HoANG GrA
ceNG HoA xA ugr cHU Ncnia vrpr NAMDQc lfp - Tq do - H4nh phric
Hd NAi, ngdy 1 4 thdng 04 nam 202 1
cONc no rHoNG TrN TRfiN cONc rHONG TrN DrTN TrI cuA uyBAN CHTTNG KHOAN NHA NUOC YA SO GIAO DICH CHTR\G KHOAN
Kinh efti: Uy ban Chring khoin Nhi nufc
- S0 Giao dich Chfmg khofn Hd NQi
- S& Giao dich Chri'ng kho{n Tp. Hd Chi Minh
cong ty: cdNc ry co rHAN cHTING KHoAN euoc TE HoANG GrA(rRS)
Dia chi tru s& chinh: TAng 12, Tita CDC, 25 LC Dai Hdnh, P. LC Dai Hdnh, Q. HaiBd Trung, HN.
DiQn tho4i: (0a) 3 944 6666 Fax: (04) 3944 6969
Nguoi thgc hiQn cdng U6 ttr6ng tin: Bd TrAn Thi Thu Huong - Nguoi dpi diQn theophrlp lu4t.
Dia chi: 56 TAng 12, Tda CDC, 25 Le Dpi Hdnh, P. LC Dpi Hdnh, Q. Hai Bd Trung,HN
DiQn tho4i: (04) 3 944 6666
Lo4i th6ng tin c6ng bii:
Fax: (04) 3944 6969
NQi dung thdng tin cin cdng b6:. ^1 , I
Cdng ty C6 phdn Chirng kho6n Qu6c t6 Hoing Gia cdng bd B6o c6o thuhng ni6nnilm 2020.
Th6ng tin ndy d5 dugc c6ng b6 trOn trang thdng tin diQn tri cria C0ng ty vdo ngiry 14
th6ng 04 ndm 2021tai cluong d6n:
Chring tdi xin cam k6t c6c th6ng tin c6ng bi5 tr6n ddy ld dring sU that vir hodn todnchiu tr6ch nhiqm trudc ph6p luat v€ nQi dung c6c th6ng tin dd c6ng b6.
Tdi li€u dinh kdm:- Bdo cdo thudng ni€n ndm 2020.- Bdo cdo tdi chinh duoc ki€n todn ndn 2020.
/lNGUOI THI'C HIEN,"
THONG TIN
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nAo cAo cua naN r6xc ctAnn ooc
Chnng t6i, cilc thanh vi6n Ban T6ng gi6m d6c C6ng ty C6 phAn Chung kho6n Qu6c t6 Hoang gia (goi tit ld"C6ng ty") trinh bdy 86o c6o ndy cing vdi 86o c6o tdi chinh cria Cdng ty ttd ilugc kitim to6n cho n[m tai
chinh ki5t thric ngdy 3111212020.
HQi tldng quin tri vi Ban Tdng gi6m tl5c
C6c thdnh vi6n HQi ddng quin tri vd Ban T0ng gi6m ddc di6u hanh C6ng ty cho ndm tdi chinh ktit thric ngdy
3lll2l2020vi d6n ngiy lfp B6o c6o niy, gdm:
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Ban Tdng gi6m diic Cdng ty c6 trdch nhiQm lap 86o c6o tdi chinh phdn 6nh m$t c6ch trung thlrc vd hqp lftinh htnh tdi chinh cflng nhu k6t qud hoat dQng kinh doanh, tinh hinh ltru chuyi5n fiAn tQ vd tinh hinh bi6n
dQng vdn chri sd hiru cfia C0ng ty trong nEm, phri hqrp vdi chudn mlrc kii to6n ViQt Nam, ch6 dO kti toan
doanh nghiep ViQt Nam, che Oq k6 todn 6p {rng cho Cdng ty chung kho6n vd c6c quy dinh ph6p lf c6 liOn
quan cli5n viQc lap vd trinh bdy 86o c6o tdi chinh cria C6ng ty chimg khorin. Trong vigc l4p B6o c6o tdi chinh
ndy, Ban Tdng gi6m dr5c dugc y€u cdu phii:
- LUa chgn cric chinh sr4ch ki5 torln thich hqp vi 6p dlrng cdc chinh sdch d6 mQt c6ch nh6t qu6n;
- Dua racilc phSn <lo5n vd u6c tinh mQt c6ch hgrp lf vd thfn trgng;
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- rhi6t k6 vi thUc hiQn hQ thting kidm so6t nQi bQ mQt c6ch hfru hiQu cho muc dich lfp vd trtnh bdy B6o
cr{o tdi chinh hqrp lj'nhim h4n ch6 rui ro vd gian lan.
Ban Tiing gi6m t16c chiu tr6ch nhigm df,m b6o rlng s6 k6 tofn tlugc ghi ch6p mQt c6ch phrl hqp, diy dt d.5
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Ch6 dO ki5 to6n 6p dgng cho COng ty chung kho6n, vd c6c quy tlinh ph6p lf c6 li€n quan cl6n viQc lap vd trinhbdy Brio c6o tdi chinh cria Cdng ty chrmg ktrodn. Ban Tdng giSm di5c cflng chiu tr6ch nhiem tldm bio an todncho tdi sdn cria C6ng ty vd vi v{y thyc hiQn c6c biQn ph6p thich hgp dii ngdn ch{n vd ph6t hiQn c5c hanh vigian lfn vd sai ph4m kh6c.
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cho ndm tdi chinh k€t thic ngdy 3I/12/2020
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Ban Tdng gi6m dOc x6c nhfn ring C6ng ty tl6 tudn thri c6c y6u cAu tr6n trong viQc l4p B6o c6o tdi chinh.
Thay mdt vd ilqi di€n cho Ban Tdng gidm ddc,
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Cdng ty chimg kho6n vir c6c quy <tinh ph6p lf c6 li€n quan d6n visc lQp vd trinh bdy b6o c6o tdi chinh cria
C6ng ty chimg kho6n vd chiu tr6ch nhiQm uC t i6nt so6t nQi b0 mi Ban T6ng gi6m cl6c x6c ttinh ld cdn thii5t
dii tlam b6o cho viEc 10p vd trinh bdy b6o c6o tdi chinh kh6ng c6 sai s6t trgng y6u do gian lfln ho{c nhAm 6n.
Trich nhiQm cria Ki6m to6n viOn
Tr6ch nhiQm cria chring t6i ld dua ra y ki6n vd U6o c6o tdi chinh dga tr€n ktit qui cira cuQc ki6m torln. Chringt6i ttd d6n hdnh kirim to6n theo c6c chuAn mlrc kir5m to6n ViQt Nam. CAc chuAn muc ndy y6u cAu chring tditudn thri chuAn mgc vd c6c quy dinh vd dao thic nghO nghiQp, l4p kti hopch vd thgc hiQn cuQc ki6m toan tt€clat tlugc su ilim bdo hqp l9 v0 viqc liQu b6o c6o tdi chinh cria Cdng ty c6 cdn sai sot trgng y6u hay kh6ng.
C6ng vipc ki6m to6n bao g6rn thr,rc hiQn c6c thir tuc nhim thu thQp c6c bing chring kitim to6n vd c6c sO fguvd thuytit minh tr6n bdo c6o tdi chinh. Cdc thir tuc ki6m todn tlugc lua chqn dua tr6n xdt tlo6n crla ki6m b6nvi6n, bao g6m tt6nh gi6 rni ro c6 sai s6t trgng y6u trong 86o c5o tdi chinh do gian lfn hoflc nhAm ldn. Khithgc hiQn tt6nh gi6 cfc rui ro ndy, ki6m to6n vi€n cld xem x6t ki6m so6t nQi bQ cira Cdng ty li6n quan ttrinviQc lap vd trinh bdy b6o c6o tdi chinh trung thyc, hqp lf nhdm thi6t t<6 c6c thir 4rc ki6m to6n phri hgp vditinh hinh thr,rc ti5, tuy nhi€n kh6ng nhim muc tlich ttua ra !'ki6n vA nieu qud cria ki6m so6t nQi b0 cria Cdngry, Cdng viQc ki6m to6n cfing bao g6m rt6nh gi6 tinh thich ho-p cria cdc chinh s6ch k6 to6n dugc 6p dung vdtinh hq'p lj'cira c6c u6c tinh k6 todn ctra Ban Gi6m d5c cfing nhu tl6nh gi6 vi€c trinh bdy t6ng thiS b6o ciiotdi chinh.
Chring t6i tin tu&ng ring c6c bdng chung kilim to6n md chring t6i de thu th4p tlugc ld diy tltr vd thich hqpldm co sd cho f kiiln kitSm to6n cira chring tdi.
A'9/qlt5l;\K'O\\
TrU sd chinh: TAng 1 1 tda nha Sdng DA
Sd 165, dddng cdu cidy, quan cdu Gie'y, HA Ndi
Dt 024 62 670 491/492/493 Fax; 024, 62 670 494
Website: m.vae.com.vn
chl nh6nh: Sd 17l3 Nguy€n Huy Trrdng
Phudng 6, quan Binh Thanh , TP H0 Chi lvlinh
DI: 028 6294 111716252 1818 Fax: 028, 6294 1119
nAo cAo xrEu roAN DQc LAP
(ti6p theo)
f t<i6n cfra Ki6m to6n vi6n
b5o c6o hqp lY, trOn c6c khi
g ty t?i n oPt clQng, tinh hinh
n chri sd g ngdy, Phri hqrp vd
cn6 AO kii to6n doanh nghiQp ViQt Nam, cn6 aE k6 to6n 6p dung cho c6ng ty chimg kho6n vd c5c quy dinh
ph6p lf c6 lien quan ddn viQc l4p vd trinh biy b6o c6o tai chlnh cira c6ng ty chimg khoin.
GiSm <ti5c ki6m torin
SA Aiiy CN DKHN ki€m todn: 1410-2018-034-1
Thay m{t vi clqi diQn cho
CONG TY TNHH KITM TOAN VA DTNH GIA VIFT NAM
Br)ri Vin QuangKi6m to6n vi€n
sd ciiiy CN DKHN kiim todn: 4403-2018-034-1
n&rO\'/''Cl
a icH
flt tt
VI\\
CONG TY
cONG Ty cp cHtlt.lc KHoAN QUoc rE soANc cnDia chi: Tdngl2,tda nhir CDC, s6 25 L0 D4i Hanh,
phuong LO D4i Hdnh, quqn Hai Bd Trung, Ha NQi
NAO CAO TAI CHfNH
Cho ndm tdi chinh kit th'ic ngdy 3l/12/2020
TAI SAN
nAo cAo riNn HiNH rAr cHiNHTqi ngdy 3I thdng 12 ndm 2020
Mdu s5 Bo1- crcK
Donvitinh: VND
0uMn020Mf, sii 3u1212020
A. TAr SAN NCAN HAN (100 = 110+130)
I. Tdri sin tii chinhl. Ti0n vdcirckhodn tuong duong ti0n
1.1. Tidn
1.2. Chckhoan tuong tluong tidn
2. Chctii sAn tdi chinh ghi nh$n th6ng qua I5i/16
(FVTPL)
3. Chckhoin tIAu tu gifr tliin ngdy il6o hpn (HTM)
4. Chc khodn cho vay5. C6c khoan phdi thu6. Tri tu6c cho nguoi b6n
7. Phai thu c6c dich W CTCK cung c6p
8. C6c khoin phii thu khdc
9, Dy phdng suy giAm gi6 tri c6c khoin phAi thu (*)
II. Tei sin ng6n h4n khic
1. T rmg
2. Chi phi tre mrdc ngfn hpn
3. ThuiS vd c6c khoin kh6c phAi thu Nhi nu6c
B. TAI sAN nAI HAN (200 = 210 + 220 + 230 + 240+250 -260)
I. Tii sfln tii chinh ddri h4n1. C6c khoan tliu tu
II. Tni sin c6 dinh1. Tii sin cO tintr hftu hinh
- Nguydn gid
- Gid tri hao mdn tAy kd fl2. Tdi sdn
"5 ai"fr vO hinh
- NguyAn gid
- Gid tri hao mdn Iily ke OIII. BAt dQng sin tIAu tuIV. Chi phi xdy dgng co bin d& dang
V. Tii sin dhi hqn kh6c
1. C6m cii, th6 chAp, k}i quy, ki cugc dai han
2. Chi phi tre trudc ddi han
3. Ti6n nQp qu} h6 trq thanh to6n
TONG CQNG rAI SAn (270= 100 + 200) 310.047.670.168' 308,671.162.82y
100
110
111 u.1.1.ll 1.1
nt.2ttz vLt,3.1
1 13 VI. 1 .3.2
n4 vI.1.3.3LI7 VI.I.5.118
119 VI.1.5.
t22
129 VI.l.4.
130
131
133 VI.l.6.136
200
210
212 VLl.1l.
220221 vLl.8.222
223a
227 vI.l.9,228
229a
230
240
250
251 VL1.l0.
2s2 VLl.6.
ZS4 VI.l.7.
270
240.434.162.5r2',
238.s72.0r1.905'162.040.929,933"
162.040.929.933'
906.381.300-
39.000.000.000
19.152.298.s90'
795.767.066.
132.500.000.
27.495.t08.186
49.026.$A
(l 1.000.000.000).
1.862.150.607 "20.000.000 .
1.124.502.560'
717.648.04'1.
69.613.s07.656'
59.428.4s1.680',
59.428.451.680
833.356.541'769.466.861
5.037.288.612
(4.267.821.7 51)'
63.889.580'
3.097.999.470'.
(3.034.r09.790)
_',
9.351.699.435'
539.920.882
33.803.182-
8.777.975.37t"
238,964.376,988',
237.088.092.198't72.747 .473.588/
t66.747.473.588'
6.000.000.000,
1.770.129.610'
6.000.000.000'
39.276.636.46r'
767.488.0s7
232.500.O00
27.202.433.424
9l .43 I .058
(1 1.000.000.000),
1.876,284.790'
20.000.000'1.054.611.906'
801.672.884
69.706.785.84r'
59.428.451.6E0'
59.428.45t.680
1.165.352.294-999.44s.958
5-037.288.612'(4.037.842.654) -
r6s.906.335'
3.097.999.470'(2.e32.093.134)
-'
9.t12.981.867,
s39.920.882,
293.223.183'
8.279,837.802-
2c
irll|] i
,ri I;l:>)Y
(Cdc thuyiit ninh tir trang 14 ddn tang 49 ld bA phdn hqp thdnh cia Bdo cdo tdi chinh ndy)
6
cONG Ty cp cH(rrrc KHoAN QUOc rf noANc crlDia chi: TAng 12, tda nhd CDC, s6 25 L0 Dgi Hdnh,
phuong L€ Dei Hdnh, qufn Hai Bd Trung, Hd NQi
BAO CAO TAI CffiYH
Cho ndm tdi chinh ket tntic ngdy 3l/12/2020
NGUON V6N
nAo cAo rhur nhur rAl cHiNuTqingay 31 thdng I2 ndm 2020
(i€P theo)
M6 s5 Thuv6tmrnn
Miu s6 Bo1- crcK
Don vitinh: VND
3ur212020 0110t12020
c.Nq PHAr rRA (300 :310 + 340)
I. Nq phii tr6 ngin h4n. ' ,.:'
L Nguoi mua tri ti€n tru6c ngdn h4n
2. Thuti vd c6c khodn phii nQp Nhd nudc
3. Phei trd ngudi lao ilQng
4. C6c khotur trich nQp phric lgi nhAn vi€n
5. Chi phi phii trd ngln h4n
6. Cickhodn phdi tr6, phni nQp kh6c ng8n h4n
II. Ngphiihd diri h4n
D. v6N cHtI so HtfiJ (4oo = 4Lo + 420)
I. V6n chri sf, hfru
l. V6n diu nr cira chri sd htu1.1. V6n g6p cria chri sd hrnr
a. C6 phitiu ph6 th6ng c6 quy6n biOu quyiit
1.2 CO phi6u qu! (*)2. QuI du phdng tdi chinh vd rui ro nghiQp vg
3. Chc Qu! kh6c thuSc v6n chri sd hiru
4. Lgi nhufn chua phdn ph6i
4.1. Lqi nhudn sau thu| dd thqc hi€n
4.2. Lqi nhugn chra thvc hi€n
II. Ngudn kinh phi vir qui kh6c
300
310
32t VI.l.l6.322 VLt.17.
323
324
325 Vr.l.l8.329 VI.1.19.
344
400
410
4tl411.1
4ll.la4r1.5
4t5
416
4r7 YI.1.23.
417.1
417.2
420
440
5.836.65s.339'
5.836.6ss.339',2.193.900.000"
t.0s9.265.680',
322.838.000'
35.774.091
t.074.054.127'
r.r50.823.441'
304.211.0t4.829'
304.211.0L4.829
294.285.000.000
300.000.000.000
300.000.000.000
(s,715.000.000).
124.282.98r'.
r24.282.98t
9.677.448.867 .
9.ss9.427.776.
118.021.091 ,,
5.011.498.647'
5.011.498.647 /2.579.429.0r0.
658.14s;192'
137.967.000',
33.412.s53"
877.788.728'.
724.755.564'
303.659.664.182-
303.659.664.182
294.28s.000.000
300,000.000.000
300.000.000.000
(5.71s.000.000)
96.71s.449 ,
96.715.M9
9.181.233.284,
9.270.301.473'(8e.068.18e)
ToNG CQNG Ng VA VON CHU So HtrU(440=300+400)
310.047.670.168. 308.671.162.829,
Hd N|i, ngdy I0 thdng 03 ndm 2021
cONG TY cP cHITNG KHOAN QU6C TT HOANG GIA
Nguli lfp bi6u
Hoing Thi Thiiy Duong
// (-) /.Dl
*[cHtID\\\,)
CONG TY
cd pnArl
cl1ril.|c xl.|ofu ou0'c
Nguy6n Thi Khanh i Thu Huong
(Cdc thuyiit minh ti trang 14 ddn trang 49 ld bq phdn hqp thdnh cila Bdo cdo tdi chinh ndy)
coNG Ty cp cH(n\c KrroAN QUdc rf uoAxc cHDia chi: TDngl2,tda nhd CDC, s6 25 L6 D4i Hanh,
phuong L0 DAi Hdnh qu4n Hai Bd Trung, Hi NQi
BAo cAo rAr cdxnCho ndm tdi chinh kit thilc ngdy 3U12/2020
MAu s6 Bo1- crcK
nAo cAo riNn uiNu rAr cniNnTqi ngdy 3I thdng 12 ndm 2020
(ti6p theo)
cAc cni TrEu NGoAr BAo cAo riNn HiNH rAr cnfNn
Chi ti6u M6 sii Thuv6tmrnn
3U1212020 0u0u2020
A.rAr sAN c0a crcK vA rAI sAN QUANLf THEO CAM KiiT
6. C6 phitiu tlang luu hdnh
7. C6 phi6u qu!8. Tdi san tdi chinh ni6m y6Vdang kf giao dich t4i
VSD cria C6ng ty chimg kho6n
12. Tii san tdi chinh chua luu kj'tai VSD cria Cdng
ty chung khoan
l. Tdi sAn tai chinh ni6m yt5t/ dang kj'giao dich tai
VSD cta Nhd dAu tua. Tdi sdn tdi chinh giao dich t7r do chuy1n nhuqng
b. Tdi sdn tdi chinh hqn chii chuydn nhugng
e. Tdi sdn tdi chlnh chd thanh todn
7. Ti6n gui cfia kh6ch hdng
7,1 TiAn gui cria Nhd diu tu vA giao dich chung
kho6n theo phucmg thric CTCK qudn ly
8, Phei tre nhe dAu tu v0 tiAn grii giao dich chrmg
khoan theo phuong thric CTCK qudn If8.1. Phei tre Nhd dAu tu trong nudc vA tien grli giao
dich chimg khodn theo phuong thtic CTCK quAn $8.2. Phai fte Nhd dAu tu nudc ngodi vA tiAn gui giao
dich chfmg khodn theo phuong thric CTCK quin li'
Nguiri lSp bi0u
4,t/-)?-
Iloing Thi T'hiry Duong
006 vI.1.2s.007 Y7.1.26.
008 vLl.12.
0r2 vLl.14.
021 VLl.l3.
021.1
021.2
021.5
026
027 VI.l.l5.
031 vL l.20.
031.1
03r.2
29.682.500
317.500'.
536.620.000
685.935.770.000
660.776.360.000 '
9.244.s 10.000"
r s-9 I s.100,000'
60.158.465.007'
60.158.465.007
29.682.500317.500
494.070.000'
180.000.000,
s90.653.
576.797.1
7.620.3
6.236.1
34.r6t.234.161.282,086
60.158.465.007, 34.161.282,086,
60.158.43s.381, 34.16r.252.460'
29.626 29.626,
Hd N|i, ngdy I0 thdng 03 ndm 2021
cONG Ty cp cH(lNG KHoAN eu6c rE HoANG GrA
K6 todn tru&ng
III
gh
r (t/ql
*\cH'\o\
^'\-")
00NG TY
cd pnA'trl
ruroln ouoc tE"
FIO}{NG GIA
(Cdc thuyiit minh ti vctng t 4 diln nang 49 ld bp phqn hqp thdnh c,ia Bdo crio tdi chinh ndy)
8
cONG Ty cP cHLNc KHoAN QUoc rE HoANc cr,q.
Dia chi: Tdnglz,tda nhd CDC, s5 25 L€ Dqi Hanh,
phuong L€ Dai Hdnh, qu4n Hai Bd Trung, Hd NQi
BAo cAo rAr crfxnCho ndm tdi chinh kdt thilc ngdy 3l/12/2020
cHi TITU
sAo cAo tc6r QUA HoAr DQNGCho ndm tdi ch{nh kdt thilc nga'y 3 1/1 2/2020
Mfl s5 ThuY6t
mrnn
Don vi tinh: M$D
NIm 2020 Nlm 2019
r. DoANH THU HOAT DQNG
l.LL7iitu c6c tdi sdn tai chinh ghi nhan th6ng qua
Hill6 GVrPL)a. Ldi bdn cdc tdi sdn tdi chtnh FWPLb. Ch€nh tQch tdngui aanh gici lqi cdc TSTC FWPL
c. Cii trhc, tiin ldi phdt sinh tie tdi sdn tdi chinh
FWPL
1.3. Lfi tt c6c khodn cho vay vi phii thu
1.6. Doanh thu nghiQp vu mdi gi6i chimg khoan
1.8. Doanh thu nghiQp vu tu vAn dAu tu chimg kiro6n
1.9. Doanh thu nghidp W luu kf chung khoan
1.10. Doanh thu hopt dQng tu vdn tdi chinh
1.1 L Thu nhfp hopt dQng khSc
CQng doanh thu hogt tlQng (20:01 )f l)rr. cHr PHi HOAT'DQNG2.l.LA c6c tii sin tdi chinh ghi nh4n th6ng qua 16i46
(FVTPL)
a. td bdn cdc tdi san tdi chinh
b. Chhnh lQch gidm ddnh gid lqi cac TSTC FWPL2.7. Chiphi nehiQp vs mdi gi6i chung khoan
2.9. Chiphi nghiQp vq ru v6n diu tu chfmg khoan
2.10. Chi phi nghigp vu luu ki'chring kho6n
2.11. Chiphi ho4t tlQng tu v6n tii chinh
2.12. Chiphi c6c dich vu kh6c
CQng cht phf ho4t dQng (40 :21 )32\rrr. DoANH THU HOAT DQNG rAr CniNn3.2. Doanh thu, d1r thu c6 tuc, ldi tiAn gui khdng c0
dinh
CQng doanh thu ho4t ilQng tdi chinh (50 :41> 44)ry. CHI PITi TAI CIIiNH4.2.Chiphi ldi vay
CQng chi phi tii chinh (60 : 51 ) 55)
V. CHI PHi BAN TIANG
vr. cHr PHi euAN l{'cONc rY cHtNcKHOANvrr. KEr QUA HOAT DQNG ( 70 = 20 + s0 - 40 -60-6r-62',)
01
u.l vI.2,LI01.2 VL2.1.2
01 .3 VL2. t.3
03 v1.2.1.3
06
08
09
10
1M.2.1,420
2I
21.1 VI.2.r.I21.2 I/L2. L227 VI,2.4.
29 Vr.2.4.
30 v1.2.4.
31 Vr.2.4.
32 Vr.2.2.
40
42 Vr.2.3.
50
3.419.822.984'
768.630.38j/'
269.26s.119'
2.s8L927.484
3.3r9.644.50r',7.192.174.405'.
8s4.823.580,
267.350.279
4.700.187.044,
488.924.844,
20.242.927.637,
r.4r7.t99.310'
1 .3 5 5.02 3.47 1 '62.175.839,
6.803.691.676'
808.650.590'
334.332.r09,3.629.676.478'
7.397.023
13.000.947.186'
20.673.698'
20.673.698,
22.s84.337'
22.584,337'
6.604.696.328
635.373.484 -
1.681.292336,
637.821.35s',
147.215.686''
896.255.295
4.046.777.8r5'7.463.150.398,
r.765.772.789
267.736.178,
4.360.231.411'
393.496.767'.
19.978.457.694,
914.818.661
905.949.414
8.869.247'6.696,003.162,
1.584.266.637
284.630.081'
3.015.829.061,
10.329.263-
12.505.876.865'
142p92.827
t42.992.827 '
88.082.673
88.082.673-
7.r70.991.313-
356.499.670'
ffifrl_2-JONG':''l hif rEU t'
il"At{ Vi\l
vlET t{
):.-:g:
52
60
61
62
vI.2,5.
minh tt trang I4 d€n trang 49
cONG TY cP cH(Nc KHoAN QUdc rE noANc cnDia ohi; T?ng 12, tda nhd CDC, s6 25 LC Dqi Hanh,
phuong LO Dai Hanh, quin Hai Bd Tnmg, HdNQi
sAo cAo rArcnixnCho ndm tdi chinh ttit tt'tric ngay 3Ul2/2020
sAo cAo 16r quA HoAr DQNG
Cho ndm tdi chinh kdt thilc ngqy 3 t /12/2020
@6p theo)
Me s6 ThuY6t
mrnn
Don vi tinh: VND
Nim 2020 Nim 2019csi r$uvrrr. THU NHaP XrrAC vA cHr PHi KrrAc8.1 Thu nhip kfi6c
8.2 Chi phi kfi6c
CQng k6t qufl ho4t tt$ng khic (80:71 '72)rx.ToNG LgI NHUAN rE roAN rRttocTHUE ( 90 :70 + 80)
9.1. Lqi nhufn tl6 thr,rc hiQn
9.2. L-inhufn ohua thgc hiQn
x. cHr pni rnuf TNDN
10.1. Chi phi thui! TNDN hiqn hdnh
10.2. Chi phi thu6 TNDN hodn lai
XI. LgI NI{UAN KE TOAN SAU THUE TNDN
(200 :90-100)
xrr. rHU NHaP (1,6) rOAN DIEN XHAC SnU
THUf TNDN
T6ng thu nh$p toin diQn
XIII. THU NITIP TIIUAN TREN CO PHIEU
PHO THONGl3.1.Lei cs ban tr€n c6 phieu (D6ng/l c6 phiiiu)
13.2.Thu nhfp pha lodng tr€n cd phi6u (Ddng/l cO
phiilu)
2.000' 9s.5s4.735
362.034
2.000 9s.192,701
63s.375.484' 4s1.692.37r'
428.286.204' 313.345.932'
207.089.2801 138.346.439'
84.024.837' 82.986,5141
84.024.837 82.986.514
ssr.350.647 368.705.857',
18157,
18,57
12r42
12,42
7l vr.2.7.
72
80
90
91
92
100
100.1 vI.2.8.
100.2
200
300
400
s00
501
502
Hd Ni.i, ngdy 10 thdng 03 ndm 2021
cONG ry cp cHLTNG KHoAN QU6c rn noANc cre
Nguoi l$p K6 to6n tru6nrg
Hoirng Thi Thny Du'ong
(Ctic thuy€t minh ti t,
0
nh
,:(
*lctttlt'ttro\ Hs
cdNe tvcd pnlr.t
ruroln nu0'crE-
HOhNG GIA
cONG Ty cp cH(Nc KHoAN QUOc rf noAxc cnDia chi: Tang 12, tda nhd CDC, s6 25 L€ D?i Hdnh,
phuong L€ Dai Hanh qufn Hai Bd Trung, Hd NQi
nAo cAorercnimrCho ndm tdi chinh td* th,ic ngay 3l/12/2020
BAo CAO LUU CHI,IYE,N TIEN TE(Iheo phuong phdp gidn tieP)
Cho ndm tdi chinh k€t thilc ngdy 3I/12/2020
Chi tiOu Niim 2020
Dcm vi tinh: VNDNim 2019MA
so
Thuy6tminh
01
02
03
06
0708
t0l1
LL2.
Luu chuyEn tidn tir ho4t tlQng kinh doanh
Lgi nhuQn trw6c thui thu nhfip doanh nghi.Op
Diiu chinh cho crit: khodn- Kh6u hao TSCD
- Chiphildivay- La;JL6 tir ho4t tlQng ttAu tu
- Dg thu tiOn ldi
3. Tdng cric chi phi phi tiin tQ
- L6 d6nh gi6 lai gi6 tri c6c tdi sdn tdi chinh ghi nh$n
thdng qua leill,6 FVTPL4. Gidm ctic dosnh thu phi tiin tQ
- Lei danh gi5 lai giri tri c6c tdi sdn tai chinh ghi nhfnthdng qua hiil6TVTPL
5. Lgi nhufin tic hogr itQng kinh doanh fit6c thay itdiviin tcu itQng
- Tdng (gidm) tai san tdi chinh ghi nhfln th6ng qua ldi/15
FVTPL
- TEng (girim) C6c khodn dAu tu nim git ttiin ngdy tl6o
han (HTM)
- Tdng (giam) C6c khodn cho vay
(-) Tdng, (+) giem phdi thu vd dg thu c6 tirc, ti€n ldi c6c
tai san tai chinh(-) Tdng, (+) giam c6c khoin phdi thu c6c dich w CTCKcung cdp
(-) Tdng, (+) giam c6c kho6n phdi thu lth6c
- Tdng (giam) c6c ti;i sin khdc
- Tdng (giem) chi phi phdi trd (kh6ng bao gdm chi phi ldivay)
- Tdng (giam) chi pht tra tru6c
O Ldi vay tlftri- T[ng Ginm) phni trri cho ngudi b6n
- Tdng (gidm) c6c khodn trich nQp phtc lgi nhin vi€n
- T[ng (giim) thuii vd c6c khodn phii nQp Nhd nudc
(Khdng bao gOm thuO TNDN dd nQP)
- Tdng (ginm) phdi tr6 ngudi lao tlQng
- T[ng (giam) phei tre, phii nSp kh6c
- TiAn thu ktr6c tr) hoat clOng kinh doanh
- TiAn chi trrh6c oho hogt d6ng kinh doanh
Lru chuytn fiin thuin tir hogt itfing kinh doanh
II Luu chuy6n ti6n tir hogt tlQng ttAu tuL Ti6n chi tlii mua sim, xAy dgng TSCD, BDSDT vir c6c
tdi sdn kl6c2. TiAn thu tr! thanh l!', nhusng bdn TSCD, BDSDT vi c6c
tai san kh6c
Lru chuydn tiin thudn ir hogt ttQng itiu tn
635.37s.484'(441,186.976y
331.995.753',
22.584.337'
(7es.767.066)'
62,175.839
62.175339
(269.265.119),
(26926s.1r9),.
(10.693.642.883)/
1.070.837.590r
(33.000.000.000)
20.t24.33'1.871,(28.279.00e)-
(678.203:172)
42.404.228t
195.265.399,
189529.347,(22.584.337)t
100.000.000'
2.361.538',
401.119.888.
184.871.000-
426.067.877'795.767.066-
(498.137.s6e)-(1 0.706.s43.6ss)-
451.692.371/(43s.628.41ry'
339.23r.512-
88.082.673'(9s.4s4.s4s)'
(767.488.057)'8.869.247'8.869.241
(147.21s.686),
(r47.2rs.686)
(19.736.871.118) "
(7r.903.64r)
(11.817.661.167)(303.5s3.4s3)_
332.808.714-
52.741.667.(3.000.000).
(101.131.389),
(64s.530.910).(88.082.673)
21.281.524-
(289.282.812)-
(93.588.000)
(6.923.r98.s74>767.488.057
(s74.158.46r) -(19.8s9.153.603).
(ee7.658.400)-
95.454.545-
(902.203.8ss)'
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(Cdc th minh tir trang 14 ddn tang 49 ld b0 phdn hqp thdnh cia Bdo cdo tdi chinh nay)
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cONG TY cP cH(Nc KHoAN QUOC rE HoANG GIA
Dia chi: Tdng 12, tda nhd CDC, sO 25 Le Dai Hinh,
phudng L€ DAi Hanh quin Hai BA Trung, He NQi
III. Luu chuy6n ti6n ttr ho4t ilQng tiri chinh3. Ti6n vay gi5c
4. Tidn chi trd ng 96" ruy
Luu chuydn tiin thudn tu hogt ttQng tdi ch[nh
IV. Ting/gifrm tiAn thudn trong k)V. Tidn vir cic khoin tuong duong tidn ttAu ki
- llen- C6c khodn tuong <lucrng ti€n
VI. TiAn vl cdc khoin tuong duo'ng tiln cu5i k)- llen
- C6c khoan nrong ducrng tidn
Nguoi l$p
Hoing Thi Thny Duong
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74
80
90
101 VLl.r.101.1
tol.2103 VI.1.1.
103.1
t03.2
BAo cAo rAr cHfNHCho ndm tdi chinh trit th'ic ngay 3l/12/2020
42.137.077.000' 133.621.s66.500'
(42.137.077.000)/ (133.621.566.500r
(10.706.543.6ss)" (20.76r,3s7.458)'
172.747.473.588" 193.s08.831.046'
166J47.473.588- 187.508.831.046-
6.000.000.000' 6.000.000.000'
162.040.929.933' 172,747.473.588-
t62 040 e2e'e33- "llfil.ili i33-
NIm 2020 Nim 2019rHAN LIIU CHUYEN rltx rE HoAT D9NG vr$r crdt, 0v ruAc c0l rnAcH HANG
Chi tiOu
khich hdng
t, TiAn thu b6n chimg kho6n m6i gi6i cho kfi6ch hdng 01
2. Ti€n chi mua chimg kho6n m6i gi6i cho kh6ch hang 02
7. Nhfln tiAn grli dd thanh to6n giao dich chimg kho6n cria 07
kh6ch hang
8. Chi tre thanh toan giao dich chfug kho6n cria kh6ch hang 08
Chi ha phi luu kf chimg kho6n cria kh6ch hang
Ti6n thu cria T6 chric ph6t hdnh chimg khoSn
Tidn chi trd T6 chric ph6t hdnh chirng kho6n
Tdng/gidm tiin fiudn bong kit
U. Ti6n vi cdc khoAn tu'ong tlu'o'ng tidn dAu ki ciakh6ch hingTi€n gui ngfrn hang dAu k!
- TiCn -gui cria Nhd dAu tu vA giao dlch chimg kho6n theo
phucmg thrlc C6ng ty chung kho6n quan lfTrong d6 c6 k! h4n
- Ti6n gui t6ng hgp giao dlch chring kho6n cho kh6ch hang
TiAn gui cua Td chric ph6t hdnh
III. Ti6n vi c6c khoin tuong tluong tidn cutii kf cria
khdch hingTiCn gui ngdn hang cuiii t Y:
- Tidn grli cria Nhd ctdu tu v6 giao dich chimg khorin theo
phucrng thrtc CTCI( qudn l!'- TiAn grn t6ng hgp giao dich chring kho6n cho kh6ch hang
Me Thuy6ts6 minh
vI.l.l5.
33 VI.1.15.
35 VLl.l5.40
4l42 VI.1.15.
43 VI.1.15.
2.284.482.r91.200'(2.2s6.772.696.600)',
2.256;772.696.600r
(2.2s8.150.676.r70).
(334.332.r09),14.738.281.286,
(14.738.28r.286) r25.997.182.921,
34.161.282.086'
34.16r.282.086'34.161.282.086,.
60.1s8.465.007,
60.158.465.007
60.158.465.007,.
2.516.296.407.004(2.446.s09.412.600)'
2.446.509.412.600'
(2,51 1,420.01Lss4)'
(284.630.081)
24.386.472.562-(24.390.6s2.s62) -
4.587.s85.365',
29.513.696.72r',
29.573.696.721,
29.568.428.641'
1.088.080',
4.180.000
34.161.282.086'
34.16r.282.086
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Cho ndm tdi chinh kiit th'ic ngdy 3l/12/2020Dsn vi tinh: M{D
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cONG Ty cp cHUNc KHoAN QUoc rf noANc ctlDia chi: Tdng12, tda nhd CDC, s5 25 L€ Dpi Hdnh,
phuong L0 Dai Hdnh, qudn Hai Bd Tnmg, HA NQi
Miu s6 Bo9 - crcKnAN rnurnr MINIr nAo cAo rAr cniNs(Cdc thuyiit minh ndy td bQ phQn hqp thdnh vd cdn duqc elgc d6ng thdi voi bdo cdo tdi chinh k\m theo)
I. D{c di6m hogt tlQng cria c6ng ty chrfrng khoin
1. Hinh thric sO hfru v6n
C6ng ty CO phan Chr?ng kho6n QuOc t6 Hoang Gia (ggi tit ld "COng ty") dugc thdnh lap vd ho4t <IQng
theo Gi6y phdp thdnh lap vd ho4t dQng sO 58 ]CK-GPHDKD ngdy 06 thang 07 ndm 2007; GiA'y pblp
di€u chinh sO -AOICpOC-UBCK
ngdy 19 thing 4 ndm2012; Gi6y ph6p didu chinh st5 t tOICpDC-UBCK
ngdy t3 tbingrl ndm20r2; Ci6y pilep Aidu cninn s5 SOICpDC-UBCK ngiy 8 tbtugI2nnm 2015; GiAy
pnep .6 O7/6PDC-UBCK ngdy 24th{ng3 nim 20l6vilGidy ph6p diAu chinh sO ZA/CpOC-UBCK ngdy
18 th6ng ? ndm 2017 doUy ban chimg lfio6n Nhd nudc c6p.
Theo Gi6y ph6p <1i6u chinh s6 56/GPDC-UBCK ngdy 8ll2/20r5 thi
BAO CAO TAI CIIfNHCho ndm tdi chinh kilt thic ngay 3 I/12/2020
- VOn diOu lQ theo d[ng kf:- Menh gi6 c(iphdn:
300.000.000.000 VND (Ba trdm tj,ding)'10.000 d0ng
,,
DidulQ C6ng ty chrnrg khoan dd tlugc ban hinh n 2007 vit srla d6i, bd sung nn thi 6 ngay 0I/0612017 '
Linh vgc kinh doanhLirth vUc kinh doanh chinh cua COng ty li:- MOi gi6i chimg khoan;
- Tu doanh chimg kho6n;
- Lrru ky chung kho6n;
- Bdo ldnh ph6t hdnh chring kho6n;
- Tu v6n diu tu chirng kho6n vd tu v6n tdi chinh doanh nghigp./.
Trp srt COng ty tgi: T?'ng 12, tda nhd CDC, sO ZS I.C D4i Hdnh, phuong L6 Dai Hinh, qufn Hai BiTrung, HdNr)i.
H4n chii tliuL tu
ThUc hign ttreo <1i0u 44 Th6ng tu 2IO\2OI2/TT-BTC do BQ Tdi chinh ban hdnh ngiy 30/1I/2012 vit
Thdng tu s5 07/2016/TT-BTC ngny 18/01/2016 siraAOi, tO sung mQt sO tiCu cria th6ng tu2t0/2012/TT-BTC thi:
- Cdng ty chrmg khoan khdng tlugc a, g6p.r5o *ua UAt e6ng sAn trir truong hqrp de srl dlmg ld trq sd
chinh, chi nh6nh, phdng giao dich phuc vu tr.uc titip cho c6c hoat dQng nghiQp W cria C0ng ty chrlng
khoan.
- C6ng ty chung khoan mua, ddu tu vio UAt agng sfur theo quy dinh t+i khodn I didu ndy vA tdi san c6
tlinh theo nguy6n ttc gi|tri cdn lai cria tdi san "O
ainl vd b6t dQng sin klrdng dugc wgt qu6 ndm muoiphdn trdrn (50%) gi5 tri tdng tdi sAn cria Cdng ty chung khorin.
- Tdng gi6 trj dAu tu vdo chc trdi phiOu doanh nghiQp cria Cdng ty chimg ktroan khdng tlugc vugt qu6 bdy
muoi phdn n:Fm (70%) v6n chu ss hiru, C0ng ty chrmg khoan dugc cAp phdp thgc hiQn nehiOp vU t.u
doanh chrmg klo6n dugc mua ban lai trdi phiOu ni€m yiit theo quy dinh c6 li€n quan vO giao dich mua
ban lai tr6i phi6u.
- C6ng ty chimg khoSn khdng ttugc tr.uc tii5p hoflc riy th6c cho t6 chric, c6 nhdn kh6c thgc hiQn:
+ Ddu tu vdo c6 phi6u ho{c phin viin g6p cria cdng ty c6 sd hiru trdn ndm muoi phAn trim (50%) vdn
dieu l9 cria COng ty chirng kho6n, tnr trucrng hqp mua c0 phi6u l0 16 theo y€u c6u cria kfi6ch hang;
+ Cung vdi nguoi c6 li€n quan d6u tu fi nflm phan trem 6%) trit l€n v6n didu E cria cOng ty chung
khorin kh6c;
+ Diu tu qu6 hai muoi phdn trdm (20%)t0ng si5 c6 phiiiu, chimg chi qu! clang luu hinh cira mQt t6 chric
3.
ni6m y6t;
14
cONG Ty cp cHtING KIToAN QU6c rf noANc cu sAo cAo rAt cnixnCho ndm tdi chinh kilt thtic ngdy 3I/12/2020
Dla chi: TlngI2,tda nhd CDC, sli 25 LO D4i Hdnh,
phuong L0 Dpi Hdnh, qu$n Hai Bd Tnmg, H1\0iMdu s6 Bo9 - crcK
BAN THUYET vrtxn sAo cAo rAr cniNr @6p theo)
(Cdc thuy€t minh ndy ld b0 phqn h:gp thdnh vd cin drqc dpc d6ng thdi vdi bdo cdo tdi chinh kdm theo)
+ Edu tu qu6 muoi l[m phAn tr[m (15%)t6ng s6 c0 phii5u, hdnh cria mOt t6 chric
chua ni€my6t, quy ctlnh ndy kh6ng 6p dung e6i "oi "tt'r"g
horin d6i danh mgc vd
qu! mo;
+ DAu tu ho4c g6p v6n qu6 mudi phin hdm (10%) t0ng s6 v6n g6p cira mQt cOng ty fi6ch nhiQm hfru han
hoflc dg an kinh doanh;
+ D6u tu hofic g6p vi5n qu6 mudi l6m phan tr6m (15%) v6n chri sd hfru vdo mQt tti chrlc ho4c d1r 6n kinh
do vd;
+ DAu tu quii b6y muoi phAn fidm (70%) vtSn chtr :q hfr* vAo cd phi6u, phAn viin g6p vdo dr; 6n kinh
doanh, trong cl6 khOng dugc cldu tu qu6 hai mud phdn trdm (20%) v5n chri sd hiru vdo c6 phi6u chua
ni6m yi5t, phiin v5n g6p vdo du 6n kinh doanh.
- C6ng ty chrmg kho6n dg kiiin thinh l{p, mua l4i cdng ty quin ljr qu! ldm cdng ty con phdi tl6p img c6c
di6u kiQn sau:
+ V6n chri sd htu sau khi g6p v5n thdnh lip, mua l4i c6ng ty quAn lf qu} ti5i ttri6u phdi bing v6n ph6p
dinh cho c6c nghiQp 4r kinh doanh cOng ty dang thgc hiQn; vi+ Ti lO v6n 1<hd dgng sau khi g6p vi5n thdnh lQp, mua l4i c6ng ty quin ly quy tOi ttri6u phdi dat mOt trdm
t6m muoi phdn tr[m (180%).
- Truong hoJl C6ng ty chimg khoan dAu tu wqt do thUc hiQn
thric cam k6rt ctric chin, do hqp nhAt, s6p nhip dQng tdLi san,
chimg kho6rl ho{c td chirc g6p v5n, COng ty c di 6p dgng cri
thri h4n mric dAu tu theo quY dinh.
II. Ky k6 toin, dcn vi ti€n tQ sfr dgng trong k6 to{n
l. K! k6 tofnKy kC to6n ndm cia C6ng ty bit ddu tu ngdy 01 thang 01 vA klit thirc vdo ngdy 31 thfing12 hdng ndm.
2. Dcrn vi tidn tQ srl dgng trong k6 toAn
Dcrn vi tidn tQ sir dyng trong kti to6n li ddng Vipt Nam ("VND"), h4ch todn theo nguy6n tilc gt|gtic, phri
ug1'p udi ChuAn muc tZ to6n, ch6 eE kti torindoanh nghigp ViQt Nam, ctri5 eq kd todn 6p dutte cho C6ng ty
chimg kfio6rr vi c6c quy dinh phap g c6 liOn quan d6n viQc lOp vd trinh bdy 86o c6o tdi chinh cria COng
ty chung kfio6n.
IIL ChuAn mgc v]r cn6 aO t6 todn 6p dgng
1. ChuAn mr;c vh ctr6 oq t<5 todn fp dgng
C6ng ty 6p dsng ctrri A9 k6 toAn e5i voi C6ng ty chimg kho6n theo Th6ng fi 21012014/TT-BTC ngdy
31ltZlZOl4 ctra BQ Tdi chinh vd HuOng ddn k6 to6n 6p dung d6i vdi C0ng ty chirng kho6n vd Thdng tu
sO ZllZOtgl'fT-BTC 86 sung mQt sd chi ti6u tr6n 86o c6o tinh hinh tdi chinh quy dinh tai Th0ng tu
Zt1lZQt4/Tlt-BTCngdy 30il21201,4 vi Th0ng tu sO lr+lzO16ITT-BTC (Thdng tu 334) ngiry 27/1212016
"Sira d6i, bd, sung vd thay thti phU lgc 02 vd 04 cira Th0ng fi zlOl2\l4lTT-BTC ngiry 3011212014 cria BQ
Tdi chinh hrrdng ddn k6 to6n 6p dpng d6i vdi c6ng ty chimg kho6n"'
2. Tuy0n bii vA viQc tuin thrl ChuAn mgc k6 tofn vh Ch6 d0 kd todn
86o c6o tii chinh cira Cdng ty ctugc lfp vd trinh bdy phu hqp v6i c6c Chuin qrc k6 to6n ViQt Nam, Chi5
d0 kii to6n 6p d\mg cho C6ng ty chung kho5n vd c6c quy dinh ph6p lf c6 liOn quan d6n viQc l4p vi trinh
bdy 86o c6o tdi chinh cria Cdng ty chimg khoiin'
4".sl"/'(^rl,
r rii,r
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cONG TY cP cHIING KHoAN QUOc rf uoANc crn' eAo cAo rAr cnixnCho ndm tdi chinh kiit thic ngdy 31/12/2020
Dia chi; T?ngl2,tda:nhi CDC, s6 25 LO Dfl Hinh,
phuong L€ Dai Hdnh, qu$n Hai Bd Trung, Hd \0iMdu s6Bo9 - crcK
BAN THLTYET vrrNn nAo cAo rAI crriNr @6p theo)
(Cac thtty€t minh ndy h bA phqn hqp thdnh vd cin duqc dpc ddng thdi vdi bdo cdo tdi chinh kem theo)
IV. C6c chfnh srflch k6 to6n {P dgng
1. Nguy6n tic xfc ttinh cf c khoin tidn vA cic khoin tuong tluong tidn
Ghi nhQn vin bdng fiin
Tien gvi hoqt dQng aia C6ng ty ch*ng khodn
t6ng hqp phin 6nh toin b0 s6 tidn hiQn nghiQp t4i
cria Ooantr nghiQp, ti6n gui ngdn hdng , ti€n ctang
(lCri C6ng ty dOng thdi ld t6 chrlc ph6t gui bn tni
chrmg ktro6n (cria C6ng tv) Aoqr gtti nhfln vi lflp b6o c6o theo ddng ViQtN-a1,ffND), phi hgrp voi quy
dinh tai Luat K6 to6n s6 gdizorslQHt3 ngiy 20lll/2015 c6 hiQu luc thi henh kd tu ngdy 0ll0ll20l7.
C6c khodn tuong duong tien li c6c khoin tliu tu ngln hpn c6 thdi h4n thu n6i nrOng qu6 3 th6ng k6 tu
ngdy ddu tu, c61ha ndng chuy6n e6i O6 ddng thdnh mQt lugng tiOn x6c dinh vd kh6ng c6 rui ro trong
J#" aai ura"rrliar, ,ui]ttOi li6rn b6o crao, phir hqp vdi quy dinh cria Chudn mlrc k6 toan ViQt nam s5
24 -B6o c6o luu chuY6n ti6n t€'
TiAn eui cira nhd d6u tu vii giao dich chrmg kho6n, tiOn gui cira t0 chric ph6t hdnh kh6c dugc trinh bdy tai
c6c chi ti€u ngodi b6o c6o tinh hinh tdi chinh (ngo4i bdng).
fidn ghi cila nhd diu tu
TiCn gui cria nhd dAu tu ld tiAn grii cria ktr6ch hang d6 giao dich chimg kho6n theo phuong thric CTCK
qudn lf.Tiin gri cria td chftc phdt hdnh
Tien gui cria t6 chric ph6t hdnh ld tiAn gui thu rlugc vc b6n chring kho6n b6o ldnh ph6t hinh do Cdng ty
thgc hiQn bio ldnh ph6t hdnh chimg kho6n'
2. Nguy6n tic v1 phuong ph6p k6 to6n tai sin tAi chinh ghi nhfln th6ng qua lili 16, cfc khoin cho vay
vi phii thu.
2.1 Nguy1n tiic ph6n togi tdi sdn tdi chinh vd nq tdi chinh thuQc danh mltc il6u tu c'ita COng ty
Tdi sdn tdi chinh ghi nhdn th6ng qua ldi 16 thu\c danh mqtc tdi sdn tdi chinh cila c6ng ty (FWPL):
cfc tdi sdn tdi chinh thda mfrn mQt trong c6c diAu ki6n sau:
a) Tdi san tdi chinh dugc phdn lo4i vdo nh6m ndm gifi ei5 nnn doanh. Tdi sdn tdi chinh dugc ph0n lo4i
vAo nh6m chimg kho6n nim git dd kinh doanh, n6u:
- Dugc mua ho{c tqo ra chri ytSu do mpc clich brin l4i/mua lpi trong thoi gian ngin;
- C6 bang chimg v0 viQc kinh doanh cOng cg d6 nhIm mgc tlich thu lgi ngdn hpn; hoflc
- Cdng cu tdi chinh ph6i sinh (ngo4i tru c6c c6ng cs tdi chinh ph6i sinh dugc x6c dinh le mQt hqp d6ng
bAo ldnh tdi chinh ho{c mQt c0ng cu phdng ngua rui ro higu qud).
b) Tai thoi di6m ghi nhfn ban diu, c6c tdi san tdi chinh x6c ilinh sE dugc trinh bdy hqp lf hon n6u phdn
logi vdo tdi san tdi chinh FVTPL vi mgt hong cfc lj'do sau tlAy:
- Viec phdn lo4i vdo tdi sdn tdi chinh FVTPL 1o4i trL ho{c lim giim d6ng kO s1r khdng thiSng nh6t trong
glri nhfn ho{c x6c dinh gi6 tri tdi sdn tdi chinh theo c6c co sd kh6c nhau.
- TAi sAn tii chinh thuQc mQt nh6m c6c tdi s6n tdi chinh dugc quin lj'vd kOt qud quin.lf duqc d6nh gi6
dga tr€n co sd gi5 t{ d6ng thdi phr) hqp v6i chinh s6ch quin lj'rui ro hodc chiiin luqc dAu tu cria c6ng ty'
CLc titisin tdi chinh ndy thuong gOm: c6 phi6u, tr6i phi6u, cdng cg ti6n tg, cdng cp ph6i sinh (v6i mUc
dich phdng ngira riri ro),
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cONG Ty cp cH(ING KHoAN QUdc rE noANc crn' nAo cAo rArcnirvnCho ndm tdi chinh lait thic ngdy 3l/12/2020Dia chi: Tdng 12, tda nhd CDC, s6 25 L0 D4i Hdnh,
phuong LEDaiHdnh, qufn Hai Bd Trung, He NQi
Mdu s5 Bo9 - crcK
BAN THuynr vrntu BAo cAo rAr cniNn (tidp theo)
(Cdc thuy€t minh ndy ld bQ phQn ho, p thdnh vd cin duqc dpc d6ng thdi vdi bdo cdo tdi chinh kDm theo)
Tdi sin tdi chinh dugc ph6n lo4i ra kh6i FVTPL trong truong hqp: tdi sdn tdi chinh ld ng cho vay ho{c
Girh" rre,, *a. dinh mpc dich sE h ttm git trong kioang thoi lai ho4c d6n
khi d6o han hotc tdi sdn tdi chinh ld ti€n gul aoqt plan loqi sang tiAn'
C6ng ty chimg kho6n khi bdn c6c tdi sin tdi chinh khOng thuQc loai tdi sdLn tAi chinh FVTPL phii thlrc
hiQn phan loai lai c6c tAi s6n tdi chinh ru c6c lo4i tdi sin kh6c c6 li6n quan vd tdi sAn tdi chinh FVTPL.
c6c ch6nh lgch d6nh gi;lai rai san tdi chinh hiQn dang theo d6i tr€n khodn mgc "Ch6nh lech tilinh gi6 tdi
sdn theo gi5 tri hqp lf' s6 dugc ghi nhan vdo tdi khodn doanh thu hoac chi phi tuong ung t4i ngdy phdn
loai lai c6c tdi sdn tdi chinh khi b6n.
Tdi sdn tdi chinh FVTpL phi ph6i sinh vi kh6ng biyOu ciu phdn loai vdo nh6m tii sin tai chinh FVTPL
vdo 1ic gtri nfran UanOA.riO ifre eoq. phdn 1o4i l4i vdo n-h6m cho vay vi ph6i thu trong mQt s6 truong
hqp dac bigt hoac vdo nh6rn ti€n vi tuong tluong tidn niSu thda mdn c6c di€u kign dugc ph0n lo4i vdo
nh6m ndy. c6c,ktodn Ei, 16 dd ghi nhQn do dlnh gi6 lai tdi sdn tdi chinh FVTPL tru6c thoi di6m phnn
loai lai sE khdng clugc hodn nh4P.
Tdi sdn chinh giic dhn ngdy ddo hqn @fMC6c rdi sdn tdi chinh HTM ld cic tdi san tdi chinh phi phSi sinh v6i c6c khodLn thanh to6n cO dintr hotc c6
th6 x6c ilinh vd c6 lc! tl6o h4n c6 dinh md Cdng tyc6 f dinh vd c6 kh6 ndng git d6n ngdy tl6o h4n, ngo4i
tru:
- C6c tdi sdn tdi chinh md tai thoi tti6m ghi nhQn ban dAu dd ilugc x6p vdo nh6m ghi nhan theo gi6 tri hqp
lf thdng qua l6i/15;
- Cbc titisdn tdi chinh dd clugc xt5p vdo nh6m s8n sing e'5 Uan;
- Chc tirisan tii chinh th6a mdn <linh nghia vA c6c ktroin cho vay vd phdi thu.
N6u do thay rl6i du dinh ho4c ktrd nang nim git, vipc phdn lo4i mQt khoAn dAu tu vio nh6m nim git d6n
khi tl6o hpn kh6ng cdn phi ho-p thi kfioin d6u tu d6 phdi dugc chuy6n sang nh6m tdi sdn tdi chinh AFS
vd ph6i dinh gi6 lai theo gi6 tri hqp ly. chcnh lech gita gi6 trf ghi s6 vd gi6 tri hqp lf sE ttugc ehi nhan
vdo 86o c6o ktit qud ho?t ilQng, "Chenh lech d6nh gi6 tdi s6n theo gi6 tri hqp ly"
Cac khodn cho vay
C6c khodn cho vay ld c6c tdi sin tdi chinh phi ph6i sinh c6 circkhodn thanh to6n c5 elnfr ho{c c6 th6 x6c
dfnh vd kh6ng dugc ni€m y6t trcn th! truong chimg kho6n hodn h6o, ngo4i trt:
C6c ft*roin md C6ng ty c6 f dinh brin ngay ho{c s€ bdn trong tuong lai gdn dugc phdn lo4i li tdi san nim
git vi mgc ctich kinh doanh vd cdc khodn md t4i thoi diOm ghi nhAn ban ttAu clugc Cdng ty x6p vdo nh6m
ghi nhfn theo gi6 tri hqp lj'th6ng qua ldi 15;
C6c k*roin duqc Cdng ty x6p vio nh6m sEn sang ee Uan t4i thdi diOm ghi nh0n ban ddu;
C6c khoin mi ngudi nlm gifr c6 th6 thu hiii duqc phin lon gi6 tri dAu tu ban ddu, ktrOng phdi do suy
giim ch6t lugng tin dqng vd dugc phdn lopi vdo nh6m sin sdng A6 Uan.
2.2 NguyAn tdc ghi nhQn vd phuong phdp kd todn ghi nhfrn gid tri ittinh gid tgi cdc khodn ilia tw theo giti
tri thi trwdng hortc giti tri hg'p ti' hofie gitt gdc
Tdi sdn tdi chtnh ghi nhQn th6ng qua ldi 15 thu/c danh muc tdi sdn tdi chinh ctta c6ng ty (FWPL):
Gi6 11i cilc tdi sdn tdi chinh ghi nh4n th0ng qua ldi l5 ban dAu dugc ghi nhan theo gi6 thUc t6 mua chimg
khoan (gi5 g6c). C6c chi phi mua c6c tdi san tii chinh ghi nhin th6ng qua l6i 16 dugc ghi nh0n vdo chi
phi giao dich mua cdc tdi sAn tdi chinh cria 86o c6o k6t quA ho4t dQng ngay khi ph6t sinh.
Sau ghi nhfln ban dAu c6c tdi s6n tdi chinh FVTPL dugc ghi nhin theo gi6 tri thi truong. Mqi khodn l5i
ho4c l5 ph6t sinh tu viQc thay ddi gii'frcria c6c tii san tdi chinh ndy dugc phAn loai vdo nh6m ghi nhAn
theo gi6 tri th6ng qua ldi ho6c 15 vd dugc ghi nhan tr6n B6o c5o ktit qud ho?t <lQng.
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cONG TY cP cH(|l,[c KHOAN QUOC rf noANc crn' sAo cAo rAr cnixnCho ndm tdi chinh kdt th{tc ngdy 3l/12/2020
Dia ohi: Tdng 12, tda nhd CDC, s6 25 L€ Dai Hdnh,
phuong Le Dai Hdnh, qu|n Hai Bd Trung, Ha NQi
MAu s5 Bo9 - crcK
BAN TrrlrrEr narNn sAo cAo rAr crriNH (ti€p theo)
(Cdc thuydt minh ndy ld b0 phqn hqp thdnh vd c,in dugc dgc d6ng thdi vdi bdo cdo tdi ch[nh kim theo)
Crr6i ky k6 to6r, phii d6nh gi6 lai gi6 tri c6c tdi sin tdi chinh ghi nhan thong qua ldil16 FYTPL thuQc
Danh muc tdi sdn tdi chinh cia Cong ty chtmg kho6n theo gi6 thi trusng ho4c gi6 tri hqp f (trong truong
hqp khdng c6 gi6 thi truong).
O kj, d6nh gi6 lai hn dAu, gi6 tri hqp lf d6nh gi6 lai c6c tdi sin tdi chinh ghi nhfn thdng qua l6il16
FVTpL thuQc Danh mgc tdi sfln tdi chinh cria C6ng ty chrmg kho6n ttugc phdn 6nh vdo Tiikhoin I2l2.,Chcnh tQch 66nh gi;i4i" td s6 chdnh lQch gita gi6fr danh gi6 lai cdc tdi san tdi chinh ghi nh?n thOng
quu tain6 FVTpi iiitn"r eie- canrt gi6 laitheogi6 thi tro*e hoflc gi6 tri hqp rv vit g;ta mua ban dAu
cria c6c tdi s6n tdi chinh ghi nh{n th6ng qua l[i/15 FVTPL thuOc Danh muc tdi s6n tdi chinh cria COng ty
chimg kho6n.
Khi trinh bdy tren Brlo c6o tinh hinh tdi chinh, Chi ti€u "Ciic tdi sdn tdi chinh ghi nhfln thong qua 16V15"
FVTpL dugc ph6n 6nh tr6n co sd s6 tnuan lCtri ti6u ndy tlugc tinh nhu sau: C6c tdi san tii chffi ghi
nhQn th6ng qua l6iil6 = So du Nq Tdi khodn lzt1 *Gi6mua" cQng (+) Sd "Ch6nh
lQch tEng do d6nh gi6 l4i" hof,c tru C) Sd du C6 Tdi khoan l2l2 "Ch€nh lpi" cria
c6c tdi sin tii chinh ghi nhdn th6ng qua l5i/16 FVTPL thuQc Danh mUc COng ty
chimg kho6n).
Khi trinh bdy c6c tdi sdn tdi chinh FVTPL thuQc Danh mgc tii sdn tdi chinh ctra COng ty chr?ng khoSn
trong Thuyiii minh B6o c6o tdi chinh phii trinh bdy theo 3 chi ti6u: Gi6 tri mua, gi6 fi d6nh e16l+ivd gi6
trithuen (Gi6 tri mua */- Gi6 tri drinh gi6 l4i) theo c6c lo4i tdi s6n tdi chinh FVTPL.
chcnh tQch t[ng ho{c giirn do cl6nh gi6lai c6c tdi sin tdi chinh ghi nh$n thdng qua 16il15 FVTPL thuOc
Danh muc tdi sfln tdi chinh ctra Cfinjty chimg ktro6n clugc ghi nhpn theo nguy€n tic ktrOng bir trir ttuqc
trinh bdy tr€n B6o c6o k6t qui ho4t dQng, theo 2 chi ti6u:
Chcnh lgch gi6m do tt6nh gi6laic6c tdi san tdi chinh ghi nh4n thdng qua l6i/15 FVTPL phan 6nh vdo Chi
ti€u.,Ld vd chi phi giao dich mua c6c tdi sdn tii chinh, hogt clQng tu doanh FVTPL, chi tii5t "Ch€nh lQch
gidm v€ d6nh gi6 l4i c6c tdi sin tdi chinh ghi nhsn thong qua lai/15" FVTPL.
Chenh lgch tdng do il6nh gi6 l4i c6c tdi s6n tii chinh ghi nh4n th6ng qua l6i/15 FVTPL phan 6nh vdo Chi
ti6u ,,Thu nhfp", chi ti€t "Chgnh lQch t[ng vC Oaott gi6 lai - cilc titi sin tdi chinh ghi nhfn th0ng qua
lei/15".
Chenh tQch tlng ho{c gidm do d6nh gr6lAic6c tdi san tdi chinh ghi nhan thdng qua l5il15 FVTPL thuQc
Danh mgc tdi sin tdi chinh cria Cdng ty chfmg kfiodn x6c dinh lgi nhufln hodc 16 chua thEc hien cria ki'
tii toren.
Cdc fi:hodn cliu tt ndm giie d€n ngay ddo hqn (HtMC6c khoan clAu tu nfm git dQn ngiy il6o h4n cria Cdng ty ld cric ktrodn ti0n gui ngdn hdng c6 k! hpn,
tlugc ghi nhan tu thoi di0m b8t dAu ph6t sinh hopt dQng gui tiAn.
C6c k*roin ddu tg n6m gifr ct6n ngdy tt6o hpn dugc xem x6t khd n[ng suy giim gi6 tri tai ngdy l0p b6o c6o
tinh hinh tdi chinh. Dg phdng ttugc trich lpp cho c6c khoin dAu tu HTM khi c6 bing "h$g
khich quan
cho thAy c6 1hi ,ralg t t Ong tn" ftdi cluqc ho4c kh6ng ch8c chin thu h6i dugc cira ktroin,ddu tu xuAt phdt
tu mOt ho{c nhi€u ri Uetr iO" ttt6t xdy ra anh huong x6u l€n ludng tidn tuong lai d1r kiiSn cira c6c khodn
<tAu tu nim git tliin ngAY d6o h4n.
Cdc khodn cho vay
Cic khoin cho vay duqc ghi nhin ban ddu theo gi6 gdc (gi6 tri gi6i ngfln cria kfroan cho vay).,Sau ghi
nh4n ban ddu, c6c t noan cho vay dugc ghi nhfln theo gt6 tti phAn b6 sri dgng phuong ph6p l6i s.t6t thu".
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cONG rY cP cH(Nc KHoAN QUOc rf uoANc qa sAo cAo rAr cnfmrCho ndm tdi chinh kAt thitc ngiry 31/12/2020
Dia chi: Tdng 12, tda nhd CDC, s6 25 L6 Dqi Hinh,
phuong L0 Dai Hdnh, quin Hai BA Tnrng, Hd Nqi
Miu s5 Bo9 - crcK
BAN THUYET MrNH BAo cAo rAr cniNn fti6p theo)
(Cdc thuy€t minh ndy td b0 phdn hqp thdnhvd cdn duqc dQc ddng thdivoi bdo cdo tdi chinh kdm theo)
Gi6 tri phan b6 c6c khoan cho vay tlugc x6c dinh bing gi6 tri ghi nh0n ban dAu cria tdi sin tdi chinh tru di
c6c khodn r,oa., i.a giic cQng 1t.,iy ca"-khoan pian uoiiv r.e iiirr theo phuong ph6p l6i s.t6t thgc ctra phAn
ch6nh lQch gita gia tri ghi nh4n ban dau vd gi6 tri d6o h4n, tru di c6c khodn gi6m trt dF phdng do suy
g;nm gi|tri ho6c khdng thii thu h6i ln6u c6).
C6c kho6n cho vay dugc xem x6t khd ndng suy giim gi6 tri tai ngdy lap br[o c6o tinh hinh tai chinh' Du
phong cho c6c khoin cho vay clugc trich lap dua tr6n mrlc iO" tttAt u6c tinh, dugc.tinh bing phan chCnh
ie.ft ii1u giri tri thi trudng cira chimg kho6n clugc ding ldm tdi sdn ddm b6o cho khoin cho vay vA sO du
cria kho6n cho vay d6. T[ng hopc giem si5 du tai khoan du phong tlugc ghi nhfn vdo 86o crio ki5t qun
hoat rt6ng tr6n k*rodn *1,. "-hi phi dg phdng tdi san tdi chinh, xrl lf t6n thdt c6c khodn phdi thu kfi6 ddi,
16 suy gi6m tdi sdn tdi chinh vd chi phi cli vay cira c6c khodn cho vay".
3. Gi6 tri hgp ry ciia thi s6n tii chinh
Gi6 tri thi truong/hop ly cua tdi sdn tdi chinh dugc x6c tlinh theo c6c cs sd sau:
+ Gi6 fi thi trudng cira cirung khoan ni€m y€th6n Sd Giao dich chimg kho6n Hd N9i vd So Giao dich C\, l ^. . - i-^ --tAr ^t ri:^^ l:^L +i^t^ ,IAn --i', ,l.i.h \-7.-
"1']o!il;;;;; pra "a
c? rr,ri* u gia aong crla t4i ngdy gan ntr6t co Giao dich tinh den ngav eann )',?i
+ D6i v6i c6c chimg kho6n cria cong ty chua ni€m y6t tr6n thi trudng chimg- kho6n fr*q le lenyY. /*jgiao dich tr€n thi trudng giao dich cria c6c c6ng ty.tl+i chring chua ni6m yet lwcom),*i,ql \ !!r_:/*ong tlugc x6c ainh ralia d6ng cira t4i ngdy g6n
'hdt c6 giao dich tinh d6n ngdy 66nh gi6 gi6 tri chung
kho6n.
+ D6i vcri chimg kho6n ni6m y6t bi hriy hoac bi dinh chi giao dich hoac bi ngtmg giao dich t4i ngdy giao
dich thri s5u trd di gi6 chring kho6n thuc t6ld gi6 tri so sacn tai ngdy lap B6o c6o tinh hinh tai chinh gan
ntrAt.
4. Nguy€ntfc k6toin vi khdu hao TSCD
4.1. Nguy1n tic ghi nhQn vd phuong phdp khdu hao TSCD hicu hinh
Tdi sin c6 einn htu hinh dugc ghi nh4n theo nguyon gi6, tlugc phan 6nh tr€n 86o c6o tai chinh theo cfc
chi ti6u nguy6n gi6, hao mdn lu! kti vi gi6 trf cdn l4i.
Vipc ghi nhan TSCD htu hinh vd trich khAu hao tdi san c6 a6n thgc hiQn theo ChuAn mgc k6 to6n ViQt
Nam Io 03 - Tdi san c0 rtinh htu hinh, Th6ng nr zt\lzol4lTT-BTC ngiry 30/1212014 c:iaa B0 Tii chinh
huong d6n chli dO kc todn 6p dgng cho C6
2711212016 sria d6i, bd sung vd thay thii phu
45l20l3lTT- BTC ngity 2510412013 huong d6n
dinh, Thong tu s614712016/TT-BTC ngdy 13/1
45l20l3nT- BTC vd Th6ng tu sO Z8lZOt7lTT -
cria Th6ng tu s6 45l20l3lTT -BTC vd Th6ng w sO VllZOl1lTT - BTC cria BQ Tii chtnh.
C6ng ty 5p dgng phuong ph6p kh6u hao rlulng theng d5i vdi tdi sin c5 dinh hiru hinh. Kii torin TSCD
htu hinh tlugc phdn lo4i theo irh6m tdi sdn c6 ctng tinh ch6t vd mrlc dich str du. ng trong ho4t dqng sin
xuAt kinh doanh cria C6ng tY giim:
Chimg khOAn 'l hanh pho HO Unl Mfnn la gla OOng sua qll IIBily Bau rur4l u\, \rrcv ulwrt ruur uvu -E*r --'"^ill \igi6gi6tri chimgkho6n. .;ra/i
Logi tdi sdn
- Phuong tien ven tdi
- fhi6t bi dung cr.r qudn lj/
4.2 Nguy€n tdc ghi nhQn vd phwong phtip khiiu hao TSCD vO hinh
Tdi san cO einn v6 hinh dugc ghi nhfln theo nguy0n gi6, tlugc phin 6nh tr6n 86o c6o tinh hinh tdi chinh
theo cdc chi ti€u nguy€n gi6, hao mdn lu! kli vd gi6 tri cdn lai'
Thdi gian khilu hao (ndm)
06
05-07
t9
cONG Ty cp cHUNc KHoAN QUoc rn uoANc crl.Dia chi: TAng 12, tda nhi CDC, sri 25 L0 D4i Hdnh,
phuong LEDai Hdnh, qu4n Hai Bd Trung, He NOi
M6u s6 Bo9 - crcK
BAN THrryEr tvrrNu BAo cAo rAr cHiNH @dp theo)
(Cdc thuyiit minh ndy ld bA phqn hgp thdnh vd cin duqc d7c ding thdi vdi bdo cdo tdi chfnh kim theo)
Vigc ghi nhfln TSCD v6 hinh vi trich kt Au hao tai sAn "6
dirrh thUc hien theo ChuAn mUc kti to6n Viet
Nam so 04 - Tdi s6n c6 dinh v6 hinh, Th6ng fi s6zt}lzol4/TT-BTC ngiry 20llzl20r4 c:il,a B0 Tdi chinh
huong dAn chri d0 k6 to6n 6p dung cho Cdng ty chung kho6n, Th6ng fi s6 T412016/TT-BTC ngdy
2711212016 "Sria d6i, b0 sung vd thay thii phU lUc 02 vd 04 cria Th6ng fi210/2014/TT-BTC ngdy
3011212014 cria Bd Tdi chinh hudng O6n t<ti to
45l20l3lTT - BTC ngdy 25 th6ng 04 nim 2013
sA'n c6 dinh; Th6ng nr s6 r47l2ol6/TT-BTC ng
t s6 45/2013/TT-BTC vd Th6ng w s6 ZglzotlttiAu cria th6ng tu sa +stzotztTT-BTC vd th6ng fi s614712016/TT-BTC.
Nguy€n gi6 tdi sdn c6 itfnh v6 hinh bao gdm toan bQ c6c chi phi md C6ng ty phdi b6 ra d6 c6 tlugc tdi sin
"ddi"h ior, o6n thdi oicrn tlua tdi san Jo vdo tr4ng th6i sEn sdng sir dung. Chi phl li€n quan d6n tdi san
.O Ainfr v6 hinh phd,t sinh sau khi ghi nhdn ban diu clugc ghi nh4n vdo chi phi sdn xu6t, kinh doanh trong
kj, t1r khi c6c chi phi ndy gin fi€rwoi mQt tdi sdn vO hinh cu thr5 vd lim tdng lqi ich kinh tii tu c6c tdi san
niy.
Khi tai sin ci5 dinh v6 hinh ctugc bfn hay thanh lt, nguydn gi6 vi gi6 tri hao mdn lfly kri tlugc x6a sd vd
16i, 16 ph6t sinh do thanh lj'clugc ghi nhQn vdo thu nhap hay chi pht trong ki,.
Tii sdn c6 eiot vd hinh cria Cong ty bao gdm phAn mdm quAn l!'giao dich vd phdn mAm k6 to6n.
Chwong trinh ph6n mAnt
Chi phi li6n quan tt€n c6c chucrng trinh phAn mAm m6y tlnh kh6ng phii ld mQt b0 phfn gin liAn vdi phAn
cfmg c6 li6n quan clugc v6n h6a. Nguy€n gi6 cria phdn m€m m6y tinh ld todn b0 c6c chi phi md C6ng ty
Aa cili ra tinh ien tnOi di€m dua phi,n mAmvdo sir dung. PhAn mdm m6y tinh dugc kfiAu hao theo phuong
phdp duong thing trong 04 - 05 nEm.
Nguy0n tic ghi nhfln cf c khofrn tlilu tu tii chinh dii h4n
Diu tn vdo c6ng cq ,6, cfia iton vi khdc
DAu tu vdo c6ng cu v6.r c[ra don vi khdc phAn 6nh c6c lJroAn <ldu tu c6ng cg viln nhtmg Cdng ty ktrdng
c6 quy€n ti6m soat, d6ng ki6m so6t ho[c c6 6nh hucrng d6ng k6 COi vOi b6n dugc t16u tu.
Dg phong tOn.thAt cho c6c khodn dAu tu vdo c6ng c1, v5n cira don vi ktr6c dugc trlch l$p ter thoi di€m lfpb6o c6o tdi chinh khi c6c khodn dAu tu c6 s1r suy gidm so voi gi6 g6c thi C6ng ty thUc hiQn trich lOp dU
phdng nhu sau:
- OOi uoi khoin diu tu vdo c0 phi6u ni6m ytit hoac ei|tihsp ly khoin dAu tu tlugc xrlc dinh tin cfy, viQc
lap du phdng dlra trOn gi6 tri thi tnrong cria c6 phitiu.
- OOi vOi khoin ddu tu kh6ng x6c ttinh ttuqc gi6 tri ho-p lf tai thoi di€m b6o c6o, dg phdng ttugc trich 14p
voi mrtc trich bing chOnh lQch gifra viin g6p thgc tii cira c6c b€n t4i clcrn vi kh6c vd v5n chri sd hiru thUc
c6 nhdn v0i ty le g6p v5n cfia Cdng ty so vcri t6ng st5 v6n g6p thqc t6 c:iua cic b€n t4i tton vi kh6c.
Tdng, giAm st5 dy phdng t6n th6t dAu tu vio c6ng cp v6n ctra don vi kh6c cAn phAi trich lap t4i ngdy kh6a
s6 tap b6o c6o tdi chinh dugc ghi nhfn vio chi phi tdi chinh.
Nguy0n tiic vh phuong ph{p k6 tofn c{c khof,n phf,i thu
C6c kho{n phdi thu ld s6 ti€n c6 tfr6 thu h6i cria ktr6ch hdng ho{c c6c d6i tuqng ktr6c. C6c ktrodn phdi thu
bao gdm c6c khodn phdi thu kh6ch hing vd hopt ilQng giao dich b5n c6c tdi san tii chinh, phAi thu c6c
dich vg COng ty chimg kho6n cung c6p, phdi thu vd dg thu cd tuc, ti€n l5i c6c tdi sdn tdi chinh, phdi thu
nQi bQ vi phdi thu kh6c. C6c khoan phdi thu tlugc trinh bdy theo gi6 tri ghi s6 tni. di dU phdng suy grdm
916 td c6c khodn phAi thu. C6c khoan phii thu khong ghi cao hon gi6 tri phei thu h6i.
Vi€c phdn loai c5c khodn phAi thu tlugc thuc hi€n theo nguyCn tEc sau:
BAO CAO TAI CHfI\HCho ndm tdi chinh kdt thic ngdy 3U12/2020
;0t'ln t.t l.rllru Ht
10L|i Vi t
vtr,t tti
\==:;;
cONG TY cP cHINc KHoAN QU6c rf uolnc cHDia chi: Ting 12, tda nhd CDC, s6 25 L€ D4i Hdnh,
nAo cAo rAr cniNnCho ndm tdi chi.nh klt th'ic ngdy 3I/12/2020
phuong LEDaiHdnh, qu4n Hui Bd Ttung'Hd Nqi
M6u s6 Bo9 - crcK
BAN THITYET nnrxu sAo cAo rAr crriNH ftidp theo)
(Cdc thuyAt minh ndy td b0 phqn hqp thdnh vd cdn duqc clQc d6ng thdi vdi bdo cdo tdt ch{nh kdm theo)
- ph6i thu kh6ch hdng gArn cac kho6n phdi thu mang tinh ch6t thuong mai, ph6t sinh tir giao dich c6 tinh
chAt mua -b6n cbc tdi sdn tdi chinh.
- phAi thu c6c dlch vp C6ng ty chimg kfro6n cung cAp ph6t sinh tir c5c dich vu mi C6ng ty cung cip cho
nhd diu nr.
- phai thu khiic g6m c6c khoan phii thu lhOng c6 tinh chAt thuong m4i, kh6ng li6n quan di5n c6c giao
dich mua - b6n.
Cdc khodn phii thu dugc theo d6i chi titit theo trmg d6i tugng vd lc! h4n cira c6c khoin phdi thu vd c6c
y6u td kh6c theo nhu cAu quin ly cria doanh nghiQp.
7. Nguy6n tic vh phuong phdp k6 torln dg phdng nq phf,i thu kh6 tldi:
C6c khodn phii thu laP du P ac theo
t"" th,At Ju tie" "o ong hqp kinh t6
l6m vio tinh h4ng ldm thir c6c co
quan ph6p luat trgly t6, giam giir, x6t xri, dang thi henh an ho[c dd chtit. Chi phi du phdng ph6t sinh tluqc
hgch toal vdo b6o c6o kiSt qud ho4t clQng hOn khoin mpc "Chi phi ho4t tlQng kh6c" trong n6m'
Dy phdng phii thu kh6 ddi iluqc lfp cho ttmgkhofur ng phdi thu ktr6 ddi c6n crl vdo tu6i nq qu6 hpn cria
c6c khodn ng ho[c du kitil mftc t6n ttrAt cO th€ xn' ra do t16i tugng nq kfi6 c6 klrd n6ng thanh torin vi bi
thanh lj', phf sdn hay citc kh6 khln tuotg tU'
o6i vOi c6c kho6n ng quri hgn, Ban Tiing giSm d5c ciing d6nh gi6 vA Wra ndng thu hdi dg kitin cria c6c
khoan ng niy d6 xdc dinh mric dg phdng cdn thi6t phii fich lap.
D1r phdng phii thu kh6 rldi dugc trich lfp cho c6c t6n th6t c6 th6 xiy ra cho c6c khodn ng chua diin han
thanh to6n dugc it6nh gi6 bdi ean Tong ii6m d6c sau khi xem x€t dtin ktra n6ng thu hdi cria c6c khoin ng
nay.
8. Nguy6n tf.c ghi nhfn vir trinh bdry cfc khof,n kJ quy, kf cugc ngf,n hgn, diri h*n
C6c kJroin kf qug, kj, cuoc t4i Cdng ty ld c6c khoan tlflt cqc ud thu0 vdn phdng vd c6c khoin tl4t cgc
kfi6c,... dugc ghi nhfln nhQn theo gi6 gdc vd trlnh bdy theo kj' hgn thu6'
g. Nguy0ntic ghi nhfln chi phi trf, trudc
Chi phi tr6 trudc bao gdm c6c chi phi thyc t6 ddph tsinh nhung c6 li6n quan tltin k6t qud hopt tlQng san
xuAt kinh aouof, ct a it iAu ki k6 io6n. Chi phi tri trudc bao gdm: c6ng cp, dpng cp dd xu6t dting cho
phAn b6; chi phi tri trudc v0 thu€ v[n phdng vd c6c chi phi tri trudc khdc.
C6ng cp dgng cg: C6c cdng cg dqng cg tld dua vdo srl dUng dugc phan bO vdo chi phi theo phuong ph6p
cluong thing trong thoi han khOng qu6 3 ndm.
Chi phi trfl trudc vd thue vdn phong clugc phdn b6 ttreo kI h+n thuO quy dinh tr0n hqP d6ng thu€. C6o chi
phi tri 1.udc kh6c ilugc phAn b6 theo phuong ph6p tluong thing trong thdi han kh6ng qu6 3 n[m'
10. Nguyen tic vir phuong phfp k6 to6n c6c khof,n ng phfri tri ngfn hgn, dii h4n
l0.l Nguyon tic phffn lo4i nq tiri chinh vi phuong phdp k6 to6n c6c khoin vay
Nguy0n tic vdr phuo'ng phSp kd todn khofin vay vi nq thuO t]ri chinh
C6c khoAn vay vd ng thud tdi chinh ttugc ghi nhgn tr6n co s0 cdc phi6u thu, chimg tu ngdn hang, c6c kh6
u6c vi cAc hgp ddng vay, ng thu6 tdi chinh.
C6c khoan vay, ng thue tdi chinh clugc theo d6i theo tring d5i tuqng, ki hCn.
2l
c6Nc rrr cp cntNc xnoAru Qu6c rf no.c.Nc cIADla chi: Tang 12, tda nha cDC, s6 25 L6 Dei Hinh,phuong L€ Dei Hinh, qu{n Hai Bd Trtmg, HeNQi
Miu s6 Bo9 - crcK
BAN rHUYfr urNn nAo cAo rAr cniur @ap theo)
(Cdc thuy€t minh ndy ld b0 phdn hqp thdnh vd cdn duqc dec d6ng thdi vdi bao cdo tdi chinh kdm theo)
l0.Z Nguy6n tic phfln lo4i cric khoin phli trf, hoat d0ng giao dich chriT rg khofn, phii tri nhh tlAu tu vd
ti6n iftn giao agcn chring kho6n, phf,i trf, t6 chric phft hirnh chrfrng khodn vir phii tri khfc
Nq ph6i trfl ld c phli thanh torin cho nhA cung cAp vd c6c d6i tuflrg $6p. Nq phii tri bao gtim
c6c khodn ph6i dEng giao dich chimg kho6n., phAi tr6 nhd ctdu tu vA ti€n gui giao dich chtmg
khorin vd phdi trd kh5c. Nq phAi tri kh6ng ghi nhan th6p hon nghia vu ph6i thanh to6n.
Vigc phdn lo4i c6c kho{l nq phdi trd dugc thgc hiQn theo nguyQn tlc sau:
- phei tra ho4t itQng giao dich chimg k*ro6n ld cbc khodn phdi thanh to6n cho c6c td chuc cung cdp c6c
dich vU mua, bdn c6c tdi sAn tdi chinh cria Cdng ty ho{c cira kh6ch hang Cdng ty qua Sd Giao dich chtmg
kho6n vd COng ry v6i tu c6ch ld thdnh vi€n ho{c c6c khodn phii thanh to6n cho c6c D4i lj'tham gia ph6t
hdnh chimg l.:5oin cho T6 chuc ph6t hdnh chimg khofn li0n quand0n.nghiQp vp bio l6nh ph6t hdnh cria
C6ng ty. Nq phdi trd ngudi b6n v0 mua vflt tu, dich vg, lao vu khdng bao gOm trong khodn muc phdi trd
ho4t tlQng giao dich chirng khoi4n.
- phei tre nhA dAu tu u6 tiAn grii giao dich chrmg ktroan ld kho6n phii tri ti6n gui cria c6c nhd dAu tu de
giao dich chimg kho6n theo phuong thirc C6ng ty quan lf cho kh6ch hdng th6ng qua tdi khodn chuydn
dgng mo tai Nlan hdng thuong m4i. C6c giao dich ndy bao gtim cA nghiQp vg margin, repo, img tru6c
tiAJan c6c tdi sdn rdi chinh. C6c khodn phii trd nhd diu tu vti tiAn gti cho giao dich chimg kho6n dugc
trinh bdy t4i c6c chi tiOu ngodi b6o c6o tinh hinh tdi chinh.
- phei hi kh6c g6m cd,c khof,n phdi ftn kh6ng c6 tinh thuong mpi, kh6ng li6n quan tli5n giao dich mua,
b6n, cung c6p hdng h6a dich vu.
c6c khoin ph6i trd dugc theo d6i chi titit theo timg d6i tugng vd kj'h4n phdi trd'
10.3 Nguyen tic vi phuong phip k6 to6n c:[c khoin phii tri holt ttQng giao dich chring khofn
phAi tri hoet cl6ng giao dich chimg khodn li phi phii trh chc t6 chric cung cAp dich vU giao dich chimg
kho6n clugc x6c dintr ptiu hqp vdi c6c ktrOi luErggrao dich thUc hiQn vd gi6 phi thda thufn gita tO chrlc
c6p dich vu vd C6ng ty. Khoan phdi trf, ho4t tlQng giao dich chimg khoan dugc ghi nh0n tr6n
en iac tO .u* tiit cun! cap dich vr; cho kh6ch hang phri hqrp vdi doanh thu thr;c hi€n d6i vdi nghiQp
vp kinh doanh tr6n gi6y ph6p cira Cdng ty.
10.4 Nguyen tic vi phuong phdp k6 toin thu6 vdr cdc khofln phii nQp Nhi nudc
fhuii gid tr! gia tdns (GTGT)
Doanh nghiQp 6p dung viQc k0 khai, tinh thui5 GTGT theo hu6ng ddn cir hdnh voi mric
thu6 su6t thu(i GTGT l0% doi vdi dich vp tu v6n tdi chinh; khdng chiu voi ho4t dQng
m6i gi6i chimg kho6n, lu doanh chimg kho6n, bio l6nh phdt hinh chimg kho6n, tu vlin dAu tu.th,otg
k1o6n, luu lqy .trong kho6n, cho kh6chldng vay tiAn dO thUc hipn giao dich lry quf, urg trudc tiAn b6n
chimg khodn, ...
fhuii Thu nhQp doanh nghiQp:
Thui5 thu nhflp doanh nghiQp the hien t6ng gi6 tri cira s6 ttruti phAi trd hiqn tei.
hiQn trong ndm' Thu nhflP chiu
clugc vi thu nhfP chiu thuti kh6n
hay c c6c ndm kh6c (bao gdm ciniSu c6) vd ngoii ru thOng bao gdm c6c chi ti6u kh6ng chiu thuii ho4c khdng dugc kl6u trtr.
Cdng ty 6p dgng mric thu6 srr6t thu6 thu nhip doanh nghipp ld,z)yotr€n lgi nhu0n chiu thuii
Vigc x6c dinh thu6 thu nhfp doanh cdn cit vdo c6c quy dinh hiQn hdnh vC ttrui5. tuynhi6n, nhirng quy ttinh nayihay d6i d vigc xrlc tlinh sau cung vd thu6 thu nhOp doanh
nghiQp tuy thuQc vdo klit qun ki6m tra cria co quan thuii c6 thAm quydn-
nAo cAo rAl cniNnCho ndm tdi chinh lGt th,ilc ngdy 3l/12/2020
22
cONG Ty cp cH(n\c KrroAN QU6c rf uoANc crl' nAo cAo rAr cniNnCho ndm tdi chtnh kAt thic ngdy 3l/12/2020
Dia chi: TAng 12, tda nhd CDC, si5 25 L0 D4i Hinh,
phuong L€DAiHdnh, qu4n Hai Bd Trung, HeIQiMfiu s6 BO9. CTCK
BAN THuYET uu'ltl BAo cAo rar cniNn @€p theo)
(Cdc thuy€t minh ndy h bA phdn hqp thdnhvd cdn du4c dQc d6ng thdivdi bdo cdo tdi chinh kim theo)
Thu6, phi phrti nfp khtic:
C6c lo4i thut!, phi khdc doanh nghiQp thyc hiQn kO khai vi n6p cho co quan thu6 dia phuong theo c6c ludt
thuii hi€n hanh tai viot Nam.
10.5 K6 to6n chi phi phfri tr:i ngin h4n, dtri h4n
Chi phi phei tre cia C6ng ty bao 96 phAi tri Sd giao dic
NQi, sd giao dich chring kho6n Hd 6c khodn chi phi kh
sinh trong lci b6o c6o nhrmg chua chi tri do chua c chua tlfi hd so, tiighi nhan vdo chi phi s6n xuAt, kinh doanh cria lc! b6o c6o'
10.6 Doanh thu chua thr;c hiQn
Doanh thu chua thUc hi€n ld khoin tian nhan tr) qu9 H5 trq thanh to6n'
tl. Nguy6n tic vlr phucrng ph6p k6 toin ghi nhfn v5n chfr s& hfi'u
l1J NguyGn tic ghi nhfln v6n tliu tu cria chfr s& hfru
V6n g6p ctra chri sd hiru cfia C6ng ty ilugc ghi fien theo si5 vdn thgc g6p cira c6c cd t16ng.
d tlugc mua l4i bdi chinh Cdng ty' C6c c0 phi6u qui do
6u, nhu chi phi giao dich, th6ng tin" '
tai chinh vU vi Qu! tdl6c sd hfru lqi
cria ho4t theo quy dinh t4 146/20l Tdi
ngdy 06/ hopt ttQng cria C i quyiit uOc
hgp thudrng ni€n.
eug du phdng tdi chinh vd r0i ro nghiQp 4r dugc trich S%olgi nhu0n sau thu6, dugc dung d6 bri eEp cho
c6c khodn l5 phdt sinh trong qu6 trinh kinh doanh-
C6c Qu! kh6c thuQc v6n chfi sd htu dugc trich S%lqinhufln sau thu6 theo Nghi quy.it cria Dai hQi d6ng
c6 ddng.
C6c qu! dU trft b6t buqc ndy l*rdng dugc ph6p phan ph6i vd ttugc ghi nhfn nhu mOt phdn cria v5n chfi sd
hirrr.
ll.2 Nguy0n tic ghi nhin lqi nhufln
Lqi nhufln chua ph6n ptr5i bao g0m:
- Lqi nhu4n il6 thgc hiQn cria kj, ki5 to6n li s5 ch6nh lgch gifra t6ng doanh thu, thu nh0p voi t6ng c6c
kho6n chi phi tinh vdo 86o c6o t<6t qua hopt ttQng cria Cdng ty ngodi c6c khoAn I6i, 15 do d6nh gi6lpi tdi
san tai chinh tld dugc ghi nh4n vdo lqi nhuan chua thlrc hiQn.
- Lqi nhu4n chua thgc hiQn cua k! kii to6n li s6 ch€nh lQch gita t6ng gi6 trf ldi, 16 d6nh gi6lai cria c6c tdi
sdn tdi chinh ghi nh6n thong qua l6i t6 tintr vdo b6o c6o ldi l5 cria 86o c6c kOt qui ho4t ttQng thuQc danh
mqc tdi sdn tdi chinh cfta Cdng tY'
11.3 Nguy0n tic phAn ptr6i tqt nhu$n
Lgi nhufln sau thu6 chua phdn ptr6i n sr5 tgi ntru4n ldi tu hoat tlQng cia Cdng ty, sau khi tru chi phi thu6
TNDN cua nf,m nay vd c6c khodn dieu chinh do 6p dung troi t6 tnay d6i ctrintr s6ch ki5 torin vd didu chinh
hOi t6 sai s6t trgng y6u crha c6c nim trudc.
,F
CON
lirtii liii
il,ircar
vlE'\, }-\*
23
cONG TY cP cHin\c KIToAN QU6c rE uoANc cH nAo cAo rAr crriNnCho ndm tdi chinhtsit th'ic ngdy 3l/12/2020
Dia chi: Tdngl2,tda nhd CDC, s6 25 L0 Dsi Hinh,
phuong LO Dai Hdnh, quin Hai Bi Tryq X: Nqi
Mflu s6 Bo9 - crcK
BAN THIIYET unvn nAo cAo rAr clriNrr (i€p theo)
lCac tnuyet minh nay ld b0 phqn ho. p thdnh vd cdn duQc dQc ddng thdi vdi bdo cdo tdi ch[nh kem theo)
Nguy6n tic phAn pfr6i tqi nhudn, c6 trlc: C6 thuti thu
nh4p doanh tgfti.B, .fti. .O tn, cho c6c nhd ni6n Ban
Qudn tri toin Cdng ty vd sau khi dA trich lfp 'Nghiquy5t OUOCD vd c6c quy dinh cria ph6p luft Vi€t Nam c6 li6n quan ddn C6ng ty'
Lei ddthUc hien chua p16n ptr6i ctra C6ng ty lfry k6 tinh diin cu5i ,te- N-1) ld co sd dii phan ph6i 19i
nhuan cho chri sd htu. Lgi nhuan chua thuc t ien tiot, d6n cu6i nem $-1) Hr6ng ld co s& phdn phtii cho
chtr so hiru.
12, Nguy6n tfc vi phuong ph6p k6 toin ghi nh$n c6c khoin doanh thu, thu nhfp
l;.l Nguy6n tic vA phuong ph6p ghi nh{n doanh thu, thu nh$p vir dg thu c6 trfrc, tidn tf,i tir cdc tiri sin
tdri chfnh:Doanh thu cira C6ng ty bao gdm thu nh4p tir kinh doanh chimg kho6n, doanh thu cung cilp citc dich wm6i gioi chimg kho6n, luu kj, chimg kho6n, b6o l6nh ph6t hdnh chimg kho6n, tu v6n ddu tu chimg kho6n'
tu vAn tdi chinh doanh nghiQP, ""Thu nhQP th kinh dosnh chftng khodn
Thu nhpp tu kinh doanh chring kho6n dusc x6c dinh dua tr€n milc ch€nh lgch gita gi6 bfn vd gi6 vdn
binh qu6n cira chung khoin.
Doanh thu cung c6p dich vg (mdi gi6i chimg khoiln, luu ky chimg kho5.n, bio l6nh ph6t henh chimg
khodn, dai lf phrit hdnh chring nroan,"tu v6n diu tu chimg kho6n, iry th6c ddu gi6,tu v6n tdi chinh"')
Doanh thu dugc ghi nhqn tai thdi didm giao dfch ph6t sinh, khi chic ch6n thu.9"go t*. ich kinh tii tluqc
x6c <Iinh theo gi6 tri hSp lf cfra c6c khonn quydn nhfn lihdng phan biQt dd thu tir5n hay chua thu tien'
Doanh thu dich vu cung cAp cho kt6ch hdng phii phri hqp vdi c6c nghiQp vrl kinh doanh quy tlinh trong
GtAy ph6p thanh lgp vd ho4t dQng cria C6ng ty. Doanh thu dich vs dd cung c6p cho kh6ch hdng dugc x6c
nh4n ld hodn thdnh tr6n co sd d6 dugc kh6ch hang thanh to6n bing tidn hay chAp nhOn thanh toan hoflc
cam ki5t s6 thanh to6n ho{c rlugc kh6u tr:ir vdo tiAn thu b6n chimg kho6n cira kh6ch hdng'
Doanh thu hoat dQng m6i gi6i chimg lihodn ttugc ghi nhdn trdn k6t qu6 ho4t tlQng kinh doanh llti giao
dich chimg kho6n clugc hodn thdnh.
Doanh thu tiin ldi
Ti6n l6i clugc ghi nhin tr€n co sd ddn tich, dugc x6c <linh trOn s5 du c6c tdi khodn ti6n gui vi ldi su6t
thlrc t5 t'ung l"i.
CA *c vd tqi nhufin itug'c chiaty ttugc nhdn quydn c6 tu" hoac lqi nhufln tir viQc
eo d6i theo s6 luqng c6 phi6u tdng th€m, kh0ng
13. Nguyen tic vir phuong ph6p ghi nh$n 16 vir chi phi giao dlch c6c thi sin thi chinh
Chi phi giao dich mua c6c tdi sdn tii chinh: ld c6c khodn 16 oo b6n c6c tii sAn tdi chinh FVTPL, chi phi
giao dich mua c6c tii sin tdi chinh FVTPL, ch6nh lgch gidm do tl6nh giillli c6c tdi san tdi chir.tr FVTPL
cria C6ng ty vd c6c khodn 15, t6n ttr6t ve cAc tdi san tdi chinh thuQc Danh muc dAu nr TSTC cria Cdng ty
Id FVTPL.
14, Phuong phrip tinh gi6 v6n chri'ng khoin tr; doanh b6n ra
C6ng ty 6p dung phuong ph6p binh qudn gia quydn di dQng d6 tintr gi6 vi5n chimg kho6n tu doanh.
iI
=:\rzg.,-.__\ i
GTY:i; iUU
/i riili$$4il
_ 1i-'.4
24
c6Nc ry cp cnf\rc r<noAN eu6c rf noANc cr.q'Dia chi: tdng t2, tda nhd CDC, s5 25 L€ E?i Hinh,phudng L6 Dai Hinh, qufln Hai Bd Trung, Ha NQi
Miu s6 Bo9 - crcKBAN THUy6,r vrrNn eAo cAo rAr cniNn fti€p theo)
(Cdc thuydt minh noy ld b0 phqn hqp thdnh vd cdn duec dec ding thdi v6i bdo cdo tdi ch{nh Hm theo)
15. Nguy0n tic ghi nh0n chiphi hoat ilQng tdi chfnh
Chi phi tdi chinh clugc gh nhgn trong B6o c6o ki5t qun ho4t <lQng ld tdng chi phi tdi chinh ph6t sinh trong
k!, khOng bU tru vdi doanh thu ho4t dQng tdi chinh, bao gdm chi phi l6i vay, '..Nguy0n tic ghi nhfln chi phi quf,n lfChi phi qudn l! cria COng ty dugc phdn 6nh tr€n B6o c6o ki5t qud ho4t dQng ld c6c chi phi qudn lj'chung
cria -COng
ty gdm cac chi phi v€ luong nhdn vi€n b0 phan qudn lj' doanh nghiqp (tidn luong, tiAn c6ng,
c6c khodn ptru .6p,...); bdo hi6m xd hQi, bio hi6m y t6, kinh phi cdng dodn, bdo hi6m th6t nghiQp cria
nhAn vi6n qudn l!' doanh nghiQp; chi phi vat liEu v6n phdng, c6ng cq lao dQng, khdu hao TSCD dring cho
quin lj,doanh nghi6p; thuC m6n bai; Aicn W mua ngodi (tliQn, nudc, diQn tho4i, fax,...); chi phi bdng tiAn
kh6c (ti6p kh6ch, hqi nghlkh6ch hdng...).
Quf,n tri vO rrii ro tii chinh a6i vtli C0ng tyThuy6t minh chung ilinh tinh vdr tllnh lugrg vd rti ro tii chfnh aiii vtlt COng ty:
C6c ho4t tlQng cria Cdng ty khi6n cho Cdng ty phAi chiu rui ro thi trudng, rui ro tin dtmg, rui ro thanh
torln. Chinh s6ch quin lj'r0i ro tdi chinh chung cria C0ng ty tflp trung vdo viQc dU cto6n c6c bii5n dQng
khdng mong mu5n cira thi trulng vi tfp trung lim gi6m c5c t6c dQng x6u dOi vdi klit quA ho4t dQng kinh
doanh cta Cdng ty.
Rfri ro thanh toin:Rrii ro thanh to6n ld rfii ro Cdng ty gap kh6 kh[n kfii thUc hien c6c nghia vu tdi chinh do thiiSu vOn. Rtri
ro thanh to6n cria C6ng ty chri y6u ph6t sinh tu viQc chc titi sdn tdi chinh vd nq phdi ffe tdi chinh c6 c6c
thoi diiSm cl6o han l€ch nhau.
C6ng ty gi6m s6t rui ro thanh to6n bing viQc duy hi f,i lg ti6n mdt vd c6c khodn tucrng tluong tidn d mric
md Ban T6ng gi6m d6c cho ld dri de h6 trq tdi chinh cho c6c hoat tlQng kinh doanh cria C0ng ty vd dC
gidm thi6u inh hudng cfia nhirng thay ddi c6c lu6ng ti6n.
Rrii ro th! truimg:
Rri.i ro thi truong ld rfii ro md gi6 tri hqp lf cria c6c ludng ti6n trong tuong lai cria mQt cdng cu tii chinh
s€ bi6n dQng theo nhtng thay dOi cria thi trusng. Gi6 thi trudng c6 c6c lo4i rui ro nhu: rui ro l6i su6t vd
rui ro vd gi6 k*r6c. C6ng c9 tdi chinh bi enh huomg bdi nii ro th! trudng bao g6m ti6n gui vd chc ktodn
dAu tu ngin h3n. MUc dich cria viQc quin lj'rui ro thi trusng ld qudn lf vd ki€m so6t c6c rui ro thitrusngtrong gi6i han c6 th6 chdp nhf,n dugc, trong kJri vdn t6i tta h6a clugc lgi nhuin thu ttugc.
Th0ng tin b6 sung cho cdc 86o c6o tii chinh
Thuy6t minh vijB6o cdo tinh hinh tii chinh
Tidn vi c6c khoin tuo'ng ttucrng tidn
3u12t2020
VND
01t0u2020
VND
nAo cAo rAr cnir'nrCho ndm tdi chtnh lu* thic ngay 3I/12/2020
16.
v.1.
3.
vI.1.
L.L.
Ti€n mdt t4i qu!
TiAn gui ngdn hdng cho hogt dqng C0ng ty chrmg kfro6n
Cdc khodn tucrng tluong tia,n
c0ng
5t0.849.3r7 175.330.032
161.s30.080,616 t66.572.r43.556
- 6.000.000.000
25
t62.040.929:933t fi2,747.473.588'
c6Nc ry cp cnfNc xnoAN Qu6c rf nolNc cuDfa chi: Tiing t2, tda nhd CDC, s5 25 L0 Dpi Hdnh,
phuong L€ Dpi Hdnh, qu{n Hai Bd Trung, HdNQi
nAo cAo rAr cHirvnCho ndm tdi chinhkilt thic ngdy 3l/12/2020
Miu s5 Bo9 - crcKeAN rrilrytr nmNu nAo cAo rAt cuixn @€p theo)
(Ctic thuydt minh ndy ld bQ phQn hqp thdnhvd cdn duqc dpc d6ng thdi vdi bdo cdo tdi chinh kdm theo)
1.2. Gi6 tri kh6i lugng giao dich thuc hi0n trong k!
Chi tiOu KhSi lugng giao
dlch thgc hiQn
trong k)
Gi6 tri kh6i luErg giao dich thrPc
hiQn trong k)VND
a) Cria C6ng ty chring kho6n
- C6 phi6u
c0ngb) Cfra Nhi DAu tu- C6 phiiSu
c0ng
1.3. Cdc loli tiri sin tiri chinh
3.024.470
3.024,47o',
301.764.874
301.764.874.
59.126.481.200
59.126.481.200'
4.s41,254.887.800
4.54L.254.887.800'
Don vi tinh: VND
01t0u2020
1.3.1 Tdi sdn tdi ch{nh ghi nh\n thilng qua ldi/td @WPL)
Tii sin FVTPL 3111212020
AGra goc Gi6 tri hqp lf Gi6 t4 hqp ry
ffic0
r.ciil
C6 phiifu niAm ydt
RALDRC
SRC
SAMSSI
REE
CSM
GMDDTLSJS
FITCIILDG
NLGDIGHARKDHHIDASM
TCM
SCR
PET
DXG
DHCDCL
788.360.209,
250.000
197.500
51.011
108.000
1s7.937
168.566
t6.29055.333
15.867
115.000
t4.537
80.100
11.636
162.800
32.45r69.000
24.000
18.000
72.750
46.400
35.200
5t.t55
43.545
t35.69464.800
906.298.800'
275.800
160.650
83.600
179,100
297.900
19s.800
17.600
65.200
21.800
140.750
6r.400
64.2Q0
7.8s0
265.500
55.400
51.930
175.800
17.640
84.500
104.000
72.880
80.7s0
31.900
182.700
151.200
687.939,799,
250.000
197.s00
51.011
4s.000
148.680
434,746
16.290
55.333
15.867
r 15.000
r4.537
80.100
11.636
32.45r
69.000
24.000
18.000
72.750
37.300
35.200
70.800
43,545
r28.993
64.800
711.419.110 ,
140.000
163.100
72.800
74.250
108.300
508.200
13.650
46.600
49.600
8s.000
40.400
67.500
8.660
27.600
35.100
161.400
r4.520
33.450
38.400
47.r2053.200
29,000
113.700
168.000
26
cONG TY cP cHtrNc KrroAN Qu6c tf soANc cu'Dia chi: Tdng 12, tda nhd CDC, s6 25 L0 Dai Hanh'
nAo cAo rAr cIriNnCho ndm tdi chinh ket thtic ngdy 31/12/2020
phuung L0 Dpi Hdnh, qupn Hui Bt lt*g'HeNOiMiu s5 BO9. CTCK
BAN THuYfr vrmu nAo cAo r.lr cniNH fidp theo)
da, tnuyet minh ndy ld b0 phqn hgp thdnh vd cin daqc dqc ding thdi vdi bdo cdo tdi chtnh kdm theo)
PGC
HDG
HAG
PVD
ITAKDCL10LSS
HAITMT
DPMPGD
FPT
HDCHSG
TLHTNA
VOS
VIP
PNJ
VICCTD
sc5DQC
TVBHHS
VJC
KMRFLC
HAP
HQC
VIDROS
VCBVPB
STB
CTG
MBBEIB
PGI
}IVNYNE
VMMC
25.000
83.467
110.017.365
308.012.600
18.000
78.400
108.000
14.000
10.200
60.000
97.750.000
173.400
271.348
92.993
151.600
40.000
119.812
8.820
38.300
467.87r26s.554.007
198.800
83.200
40.000
60.000
39.550
922.4004.708
40.000
17.400
23.191
16.000
270.000
404.469
36.000
193.591
59.022
2t3.200
4',1.700
135.000
178.200
12.000
40.000
245.M5
40.000
195.500
105.015.750
324.016.200
42.Q00
259.000
164.700
39.300
20.440
26.8s0
94.000.000
169.800
295.s00
147.800
132.900
38.000
78.900
16.100
73.710
648.000
270.824.600
155.400
75.600
35.600
47.200
54.360
1.000.000
8.850
36.400
4t.220
13.510
34.800
7.s90
489.500
97.500
338.000
103.6s0
368.000
96.250
194.850
254.700
12.120
62.800
27
26.000
108.000
17.365
12.600
18.000
78.400
3.000
60.000
r73.400
2'1r.348
92.993
151.600
40,000
119.812
8.820
20.800
567.717
2rr.867
198.800
83.200
40.000
60.000
39.550
922.400
14.400
40.000
r7.400
23.191
r6.000
270.000
404.469
36.000
63.591
38.192
47.700
135.000
t78.200
12.000
40.000
245.445
29.800
180.000
11.940
15.050
r7.280
136.150
8.460
21.3s0
316.200
291.500
95.200
46.860
22.4s0 ffit26.600
11.550 !G:lFll
19.840 ,. ,.iN VA
688.000 T H
345.000
102.600 i99.600
31.800
55.800
28.170
1.169.600
22.720
36.800
20.640
7.560
15.600
51.900
451.000
60.000
70.350
62.700
89.000
175.s00
303.750
7.240
68.000
CONG TY CP CHI.NG KHOAN QUOC TE HOANG GIADia chi: TAng 12, tda nhd CDC, s6 25 L6 Dai Hdnh,
phuong L6 Dai Hdnh, qufln Hai Bd Trung, Ha NQi
sAo cAo rAr csiunCho ndm tdi chinh k€t thtic ngdy 31/12/2020
MAu sd Btl9 - crcKnAN rmrvEr MrNH BAo cAo rAr crriNH (ti€p theo)
(Cdc thuyit minh ndy td bd phdn hqp thdnh vd cin duo. c dqc ding thdi vdi bdo cdo tdi chinh kdm theo)
VIBNDN
- 103.680.000
681.000.000 704.000.000
- 82.500, 1,17L258.000. 1,058.710,500'CA phiiia chua ni€m ydt
OCB
SDI
ACVVSP
c0ng
Cic khofrn cho vay vA
phii thu
384.858.000
334.500.000
4s 1.900.000
263.628.000
345.000.000
450.000.000
82.50082.500
788.360.209' 906.381.300 ' 1.859.197.799' r.770.129,610 /
1.3.2 Cdc khodn phdi thu ndm gitt ildn ngdy ildo hgn
Tii sin HTM
Tidn gui k} he.t tu 03 th6ng d6n du6i 1 ndm
cOng
1.3.3 Cdc khodn cho vay vd phdi thu
Don vi tinh: VND
3u12t2020 0110112020
39.000.000.000 5.000.000.000
39.000.000.000" 6.000.000.000
Don vi tinh: VND
0u0112020311t212020
Iiloil=\\l\\,s\
TY
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Cho vay ho4t dQng
Margin
Cho vay hopt dQng imgtrudc tidn b5n chringkfio6n cria khfch hdng
c0ng
16.43t.462.279
2.720.836.311
16.43r.462.279
2.720.836.3t1
37.906.115.682 37.906.115.682
r.370.s20.779 1.370.520.779
19.152.298.590 19.152.298.590', 39:276.636.461 39.276.636.461'
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1.5. Cr[c khofln phii thu 3111212020 0110112020
nAo cAo rAr cniNnCho ndm tdi chinh kAt thtlc ngdy j1/12/2020
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Phii thu rrd ttg'p ddng hgp t6c dAu tu- Nguydn Hiru Tudn
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Donv!tinh: MtlDc0ng
31n2t2020VI{D
Chi tiOu
Nguy0n gi6
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Mua trong ndm
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Chi tiOu
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(Cdc thuydt minh ndy la bQ phQn hgp thdnh vd cdn duqc dpc d6ng thdi vdi bdo cdo tdi chinh kim theo)
r Dtt dn khu nhd & xd 9-160.000'000
Huong Mqc - Tir Son
(iv)
- 9,160,000.000
c0ng 59.428.451.680. 59.428.4s1.680
(i) rftodn ddu tu vdo Ds 6n xtr lj, nudc thei Tir Son theo quy6t dinh s6 zsU-zo-t.13P^-1t^ igAt
t0/05/2010 cira HQi rt6ng quan tri. Theo d6, t6ng s6 v6n ctAu tu cua chu so hiru la 181.000'000'000 <l6ng,
IRS g6p 2,5o/o tdngmuc vdn cria chri sd hiru'
(ii) Kho6n clau tu vdo D1r 6n xir lj' nu6c th6i cua ld theo quvtit eion s5 zgstzo-tot9P^-Tl ig*2ol06l20to cria HQi dding quan tri. Tieo tl6, tdng se u6n ctAu tu cira chri ss hiru le 59.869'033'599 cl6ng,
IRS g6p 5% t6ngmric v6n cira chri sd hfiu.
(iii) Khoen di,rl vdo Du 6n xir lj,nu6c thdi Thaq Lugng - Bdn C6t theo hqp d6ng BT 01 it::ll^"iChi Minh v6i li6n doanh 3 b€n. Theo d6, t6ng s6 vtin dAu tu cria chri sd htu ld 1.868.000.000'000 dong'
Ng"a, "Or
chri sd htu d0 thgc hiQn au an ffien 570.000.000.000 ddng. IRS g6p 7,5%o t6ngngoiio v6t'
chir sd hiru thUc hiQn dU 6n.
(iv) Khoan cliu tu vio khu nhd d Hucmg Mec
chri tich UBND tinh B[c Ninh. Theo tl6, t6ng
IRS g6p 4% tdngrnric v5n ctra chir sd hiru.
- Tri Son theo quyOt dinh s0 1726/ ngiry 37/1212015 c:0;a
s6 v5n dAu tu cua chu sd hiru liL229.000'000'000 ddng,
1.12. Tni sin tii chinh niom y6t/Olng ky giao dlch cia Cdng ty chri'ng khofn
Thi sfln tii chinh 311t212020
VI\D0u0112020
VI\D
Tdi sdn tti chinh giao dich tF do chuyOn nhuqng
c0ng
1.13. TAi sfrn thi chinh ni6m y6tl dnng kf giao dich cria Nhir tIAu tuTdri s6n tii chinh
536.620.000 494.070.000
536.620.000 494.070.000'
3y1212020VI\D
0u0112020YND
Tdi sin tii chinh giao dfch tq do chuy€n nhugng 660.776.360.000'
9.244.310.000'
15.91s.100.000
576.797.150.000
7.620.310.000-
6.236.100.000
(*"/ corRii0il l
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Tdi sin tdi chinh giao dich han ch6 chuy6n nhuqng
Tdi sdn tii chinh cho thanh to6n
cOng
1.14. Tai sin tdri chinh chua luu ky t4i vsD ciia cdng ty chring kho6n
Thi sfrn thi chinh
68s.935.770.000 s90.6s3.560.000
3u1212020VI\D
0u0u2020\rND
Tdi s6n tdi chinh chua luu lcf tai VSD cria Cdng ty chung kfio6n
c0ng
180.000.000
37
180.000.000'
c6NGTy cp crrtNc KrroAN QU6c rf rroANc cr^q' nAo cAo ri'r crriNrrCho ndm tdi chinh kit thtic ngdy 3 Ul2/2020
Dia chi: Tlng 12, tda nhd CDC, s5 25 L€ Dai Hdnh,
phuong Ld Dai Hdnh, qu4n Hai Bd Tnmg, Hd NQi
Mdu s6 Bo9 - crcK
sAN rHuyfr vnNn sAo cAo rAr cniNr (ti€p theo)
(Cdc thuyiit minh nay td b0 ph1n hqp thdnh vd cdn dryc dqc d6ng thdi vdi bdo cdo tdi ch[nh kem theo)
1.15. Tidn giri cfra Nhir dAu tu3111212020 0110112020
VNDVI\D
t. TiAn gui cira Nhd diu tu vd giao dich chimg khorln theo phuong
thric C0ng ty chtmg kho6n qudn lffiin gH cila Nhd ddu u *ong rurdc vi giao dich chwng khodn
theo phuong thttc Cdng ty ch{mg khodn qudn ly
Tiin ghi ctia Nhd ddu nr nu6'c ngodivd giao dich chilmgkhodn
theo phuong thttc COng ty chilmg khodn qudn li'
TiAn gui t6ng hqp giao dich chimg khorin cho kh6ch hdng
TiCn gui cua tii chuc ph6t hdnh chimg khoan
c0ng
1.16. Ngudri mua trfr tiijn truri'c
Ngdn hgnC6ng ty CP Licogi 16
Cdng ty CP Cokyvina
COng ty CP MOi truong vd C6ng tdnh dO thi Hrmg YOn
C6c ddi tuqng kh6c
c0ng
1.17. Thuii vi c6c khofln phii nQp Nhil nurfc
rhuii crcr ddu ra
Thui5 thu nhfp cA nhAn
c0ng
1.18. Chi phi phdi trfl
Ngin hgnChi phi giao dich phdi tri HNX vd HOSE
Trich tnrdc chi phi lucrng
Chi phi phii trd kttdc
c0ng
1.19. Pheitri, phii nQp kh6c
NgiinhsnPhei tre hoa hdng mdi gi6i
Phii hd kh6c
c0ng
60.158.465.007- 34.161.282.086'
60.155.435.381- 34.161.252-460'
29.626 29.626'
60.rs8.465.007' 34.161.282.086-
3u1212020 0u0y2020\TT\D VND
1.1
t.2.
2.
3.
ro+.soo.ooo.44.000.000'
2.045.400.000.
108.000.000'
104.s00.000
120.000.000
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NG TY
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llivit otti
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100.993.997'
958.27r.683,
120.809.r21.537.336.67r.
1.0s9.26s.680 658.r4s.792
3u1212020
VND
0110112020 1;<VI\D =:;J
r97.697.268'730.134.s23'.
146.222.336
66.584.528
565.4s7.631
24s.746.569
t.074.054.127 877.788.728'
3u1212020
VI\ID
0L10u2020
VI\D
l .037. I 86. 181 "
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637.350.90+
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cdxc ry cp crrriNc ruoAN Qu6c rf noANc cnDia chi: T6ng r2, toa nhd cDC, s5 25 L0 D?i Hdnh'
nAo cAo rAr crrixrrCho ndm tdi ch{nh lcdt thtic ngdy 31/12/2020
phuong L0 D4i Hdnh, qudn Hai Bd Tnmg, He NQi
Mf,u s5 Btlg - crcK
BAN THUvET narNn eAo cAo rar cniNr ftiap theo)
(Cdc thuyiit minh ndy td bQ phQn hqp thdnh vd cdn cluo. c dlc ddng thoi vdi bdo cdo tdi chlnh kim theo)
1.20. PhAi tri Nhir dAu tu3L11212020
YND
0u0112020
YI\D
1. Phei he nhe dAu tu - tiAn gui cria Nhd dAu tu ve ti6n gui giao
dich chimg khoan theo phucrng thric CTCK quin lj'- Cita nhd cldu w trong nu6'c
- Crta nhd diu tt nu:oc ngodi
2. Phai tri c6 tuc, gi5c vd ldi tr6i phi6u
c0ng
1.21. Phei trfl cira Nhi diu tu v0 Oich vg cho CTCK
Phei ffe phi m6i gi6i chirng khoSn
PhAi trd phi tu v6n tdi chinh doanh nghigp
Phei tra vC ho,p d6ng hqP t6c dAu hr
c0ng
1.22. Phdlitrf, vay COng ty chrfrng khodn cfra NhA tliu tu
1. Phei trd nghigp vu Marginz.PhiLitri g5c Margin2.1 Phdi trd gdc Margin cita nhd ddu tt trong nufuc
2.2 Phdi trd g6c Margin cila nhd ddu tu nudc ngodi
4. Phei trA nghigp v1r ung trudc ti0n ban chimg kho6n
4.1 Phei trd gi5c nghiOp vu img trudc tiAn brin chimg khoan
a. Phdi nd nghiep ru ftng trwhc tiin bdn chilmg khodn cila
nhd diu tw trong nu'd'c
c0ng
1.23. Lc.inhufn chua phAn ph6i
Lqi nhufln ctd thgc hiQn chua phAn ph6i
Lqi nhu0n chua thpc hi6n
c0ng
60.158.465.007 34.161.282.086
60.158.435.381' 34.161.252.460
29.626 29.626 _
60.1s8.46s.007 34.16r.282.086
3u1212020
VND
0u0112020
VI\[D
45.252.136' 10.423.424'
449.856.0s0 192.010.000'
27.000.000.000 27.000.000.000
27.495.r08.186'. 27.202.433.424'
31/1212020
VND
0u0u2020VND
t//il<ll"[>\\J\\\
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37.906.rrs.682,37.906-r 15.682
t.370.520.779 '
t.370.520J791.370.520.779
19.152.298.590' 39.276.636.461
3u1212020
VI{D
9.270.30r.473'(89.068.189)'
9.677.448.867. 9.181.233.284'
Nim 2019
VI\D
9.t81.233.284, 8.849.398.013
ssr.3s0.647. 368.705.857
0U0u2020YND
9.5s9.427.776
1r8.021.091
1.24. Tinh hinh phAn ptr6i ttru nhfp cho c6 d6ng ho{c c6c thinh viGn g6p v6n
N[m.2020YND
Ldi 6d thUc hiQn chua phAn phdi kj' trudc
Ld chua thuc hien tinh dOn 31/12
Lai dA thuc hien kI ndy
39
cONG TY cP cH(Nc KHoAN QUOC rf noANc cuDia chi: Tdngl2,tda nhd CDC, s6 25 L0 D4i Hdnh,
BAo c:Ao rAr cnirvrrCho ndm tdi chinh tsit thic ngdy 3l/12/2020
phuong L0 Dai Hdnh, qufln Hui Bd T*g, He Nqi
Mlu s6 Bo9 - crcK
BAN TIruYEr vrrNn BAo cAo rar cniun @ap theo)
lCjc muyAt *inh nay ld b0 phqn hgp thdnh vd c,an duqc dQc d6ng thoi v6i bdo cdo tdi chinh kdm theo)
Co sd lqi nhu4n phdn ph6i cho c6 d6ng ho6c c6c thdnh vi6n gop 9132583.931 9'218'103'870
v6n tinh d6n3llr2l2020
56 trich c6c qu! tu lqi nhudn
Qui Du ph6ng tdi chinh vd rui ro nghiQp vtl
Cdc qui khdc thuQc v6n chrt sd hibu
S6 ni pnan phOi cho cO d6ng ho{c c6c thinh vi€n g6p v6n
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1.25. Cit phitiu tlang luu hhnh
C6 phi6u PtrO ttrOng
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c0ng
r.26. CA phit6u qui
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cdNGTy cP cHtNc KIToAN QUoc rE HoeNc cllDia chi: Tdng 12,tda ntrd CDC, s6 25 Le Dai lldnlr,
qufn Hai Bd Trung, Hi NQi
gAO CAO TAI CHiNHChct nhn titi chinh ket tnilc ngdy 3l /12/2020
BAN THUYET MINH sAo cAo rAI cHiNIr (ti6p theo)
(Cdc thuyEt minh ndy td b6 phAn ho..p thdnh vd cin duqc dqc ding thdi voi bdo cao tdi chinh kbm theo)
2.1.2 ChOnh lQch itrlnh gi6 t?i c6c tii sin tiri chinh Don vi tinh: vND
t,il
\
;.:-i\-'\l-Y
irtJU tt
i DINI-1 I
{AM
--/ -.9
STTDanh mgc cfc lo4i titi
sf,n tiri chinhGi6 tri mua
theo s6 t6 todn
Gi6 thitruirng hoicGi6 tri hqp ry
Ch0nh lQch
tl6nh gi6l4i k!niy
Ch6nh lQch
tldnh gi6 l4i kitrudc
Ch0nh lQch
didu chinh s6
t<6 to6n kI niy
A B c D E=D-C F G:E-F
I Loei FVTPL 788.360.209 906.381.300 118.021.091 (89.068.1Ee) 207.089.280
1 Cd phiiu niAm yiit 788.360.209 906.381.300 r18.021.091 (8e.068.189) 207.089.280
RAL 250.000 275.80C 25.800 (r r0.000) 135.80C
DRC r97.500 160.650 (36.8s0) (34.400) (2,4s0"
SRC 51.011 83.600 32.589 2r.789 10.800
SAM 108.000 1 79.100 71.10c 29.250 41.8s0
SSI t57.93',1 297.90C r39.963 (40.380) 180.343
REE 168.566 195.80C 27.234 73.454 (46.220)
CSM t6.290 17.600 1.310 (2.640]; 3.95C
GMD 55.333 65.200 9.867 (8.7331 18.600
DTL 15.86' 21,800 5.933 33.733 (27.800)
SJS 115.00C r40.750 25.75C (30.000) 55.750
FIT 14.s3'1 61.40c 46.863 25.863 21.00c
CII 80.100 64.20C (1s,e00) (12.600) (3.300)
LDG 1 1.636 7.85C (3.786) (2.976" (810)
NLG 162,800 265.50C t02;100 102.700
DIG 32.451 55.400 22.949 (4.8s1) 27.800
t{AR 69.00c 51.930 (17.070) (33.e00) 16.830
KDH 24.000 175.800 l5l.80c 1.37.404 14.40(
HID 18.000 t7.640 (360, (3.480) 3.12(
ASM 72.750 84.50C I 1.75( (3e.3oo) 5l.osc
TCM 46.400 104,00c 57.600 l.l0c 56.500
SCR 35.204 72.880 37.680 11.92C 2s.760
PET 37.733 80.750 43.017 (17.600) 60.6r'1
DXG 43.545 31.900 (l r.645) (r4.545) 2,90C
DHC 135.694 182.700 47.00c (rs.2e3) 62.299
DCL 64.80C 151.20C 86,40C 103,200 (16.8001
PGC 26.00c 40.00c 14.00c 3.800 10.20c
HDG 83,46',1 195.50C n2.033 72.00c 40.033
HAG 110.017.365 105.015.75C (5.001.615) (5,42s) (4.996.190,
PVD 308.012.600 324.016.20C 16.003.600 2.450 16.001.150
ITA 18.00c 42.000 24.00c (720) 24.720
KDC 78.400 2s9.000 180.60c 57.750 r22.850
L10 r 08.000 164.700 56.70C s6.700
LSS 14.000 39.30C 25.30C 25.300
HAI 10.200 20,44C LO,24C 5,46C 4.780
IMT 60.000 26.85C (33.1s0) (32.6s0 (5001
DPM 97.750.000 94.000.000 (3.750.000) (3.7so.ooo)
45
c6NG T'lr cp cHiINc KHoriN QU6c rf HoANc cIADia chi: TAng 12, tda nhi CDC, s6 25 L6 D4i Hdnh,
qufnHai Bd Tnmg, HdNQi
NAO CAO TAI CHINHCho ndm tdi chinh kit thic ngav 31/) 2/2020
STTDanh mgc cdc lo4i thi
sin tii chinhGi6 tri mua
theo s6 t<6 todn
Gie thitrulng ho{cGi6 tr! hsp ry
Ch€nh lQch
tt6nh gi6 lai k!niy
Ch0nh lQch
tl6nh gi6l4i k)trudc
Ch6nh lQch
tlidu chinh s6
k6 tofn ki niy
A B c D E=D-C F G:E-F'
PGD 173.400 169.800 (3.600' 142.800 (146.400
FPT 27t.348 295.504 24.152 20.rsz 4.000
HDC 92.993 147.800 54.80t 2.207 s2.600
HSG 151.60C t32.90C (18.700) ,l04.740.,, 86.040
TLH 40.00c 38.00( (2.000) (17.5s01 15.550
TNA I 19.8 12 78.90C (40.9r2) 6.788 (47.700)
VOS 8.820 16.10c 7.280 2.73C 4.55C
VIP 38.300 '73.7tC 35.410 (e60) 36.37(
PNJ 467.877 648.00( I 80.129 t20.283 59.84(
VIC 265.554.007 270.824.60( 5.270.593 133.133 5.t37.46(
3TD 198.800 155.40( (43.400) (e6.200) 52.80(
sc5 83.200 7s.600 (7.600) 16.40c (24.000)
DQC 40.00c 35.600 (4.400) (8.200 3.800
IVB 60.00c 47.200 (l2.8oo) (4.200) (8.600)
HHS 39.55C 54.360 14.8r0 (11.380) 26.t90
VJC 922.40C 1.000.000 77.600 247.20C (16e.6001
KMR 4.708 8.85C 4.742 8.32C (4.178"
FLC 40.000 36.40C (3.600) (3.200 (4001
HAP t7.400 41.22C 23.82C 3.240 20.58C
HQC 23.191 13.51( (e.681) (15.63 1) 5.95(
VID 16.000 34.80( 18.80c (400) t9.20(
ROS 270.000 7.s90 Q62.410', (218.100) (44.3r0)
VCB 404.469 489.500 85.031 46.531 38.500
\rPB 36.000 97.500 61.s00 24.00(, 37.500
STB 193.s91 338.000 744.409 6.7 59 137.65C
CTG s9.022 103.650 44.628 24.508 20.12c
MBB 2r3.20C 368.00C 154.800 154.80C
EIB 47.70C 96.25( 48.550 41.30c 7.25C
PGI 135.00c 194.85C s9.850 40.500 19.35C
HI\IN t'l8.20C 254.70C 76.500 125.55C @9.050
\TNE 12.00c t2.rzc r20 G.760\ 4.88C
VRE 40.00c 62.80C 22.800 28.000 (s.2Q0'
MMC 245.44: (245.445" (24s.44s)
VSP 82.50C 82.50C 82.500
VIB 103.680.00( 103.680.00c 103.680.00(
NDN 23.000.000 (23.000.000
ocB (121.230.000) 121.230.000
SDI 10.500.00c (l0.500.000)
ACV (1.900.0001 r.900.00c
cOng 788.360.209 906.381.300 118.021.09I (89.068.18e) 207.089.284
BAN THUYET unts sAo cAo rAr cHiNH @ap theo)
(Cdc thuydt minh ndy h bA phdn hqp thdnh vd cin &Nc doc ding thdi voi bdo cdo tdi chinh kdm theo)
2.1.2 ChOnh lQch tlfnh giA l4i cfc tdi sAn tii chinhDsn vi tinh: VND
46
cONG Ty cp cHtNc KHoAN QUOc rt noANc crl nAo cAo rAr cnirrlnCho ndm tdi chinh trit thtic ngdy 3l/12/2020Dia chi: Tdrlg l2,tda nhd CDC, sr5 25 LE Dpi Hinh,
phulng L€ Dqi Hdnh, quin Hai Bd Trung, Hd NQi
ufiu s6 Bo9 - crcK
nAx rmrr,6T MrNrr nAo cAo tAr cniNn (tidp theo)
(Cdc thuydt minh nay td bQ phQn hqp thdnh vd cdn dvqc dqc d6ng thdi vdi bdo cdo tdi ch{nh kem theo)
2.13 C6 trtc vi tidn lii ph{t sinh tir cic t}ri sln tii chinh FVTPL, crlc khoin cho vay' HTM' AFS
Cdc logi dosnh thu hogt itQng khdc
Tt tei sin tdi chinh FVTPL
Ttr c6c khodn cho vay
cOng
2.1.4 Doanh thu ngoiri thu nhip cic tlri sf,n tiri chinh
Cdc logi doanh thu hogt itQng khdc
Thu nhQp hoat dOng kh6c
c0ng
2.2. Chi phi ngodi chi phf c6c tiri sin tiri chfnh
Cdc logi chi phi hogt itQng khdc
Chi phi hoat tlOng cung c6p dich vu kh6c
c0ng
2.3. Doanh thu ho4t tlQng tii chinh
Ldi ti€n gui kh6ng kI hen
c0ng
2.4, Chi phi ho4t tlQng cung c6p dich vg
Chi phi nghiQp vu mdi gi6i chung khoan
Chi phi nghiQp vs tu vAn dAu tu CKChi phi nghiep vu lrru kf chring kho6n
Chi phi hopt clgng tu v6n tdi chinh
c0ng
2.5, Chi phi tdi chinh
Chi phi ldi vay
c0ng
2.6. Chi phf qufln lf c6ng ty chring khofn
2.38r.927.48+ 896.255.295'
3.3t9.644.50r. 4.046.777.81v
s.701.571.985 4.943.033.110-
Ndm 2020
VND
Nim 2019
VNI)
Ndm 2020
VND
Nlm 2019
VND
488.924.844 393.496.767 at.a',i
cc,cil t
f/ I0
vtt
?;,,+\
\\Itil
I
488.924.844' 393.496.767'
Ndm 2020
VND
Nlm 2019
VI\D
7.397.023 10.329.263
7.397.023' 10.329.263'
N[m 2020
VND
Nim 2019
VND
20.673.698 r42.992.827
20.673.698, 142.992.827,
Nim 2020
VI\DNim 2019
VND
6.803.691.676,
808.650.590 .
334.332.109'
3.629.676.478
6.696.003.162
1.s84.266.637
284.630.081
3.015.829.061
11.576.350.853', 11.580.728.941
Nim 2020
VND
Nim 2019
VND
22.584.337 88.082.673
22.584.337' 88.082.673
Nim 2020
VND
N[m 2019
VND
Chi phi nhdn vi6n quin li'
47
3.186.955.052' 3.338.749.157
cONG Ty cp cHfNG KrroAN QUOc rE noANc cLlDia chi: TAng 12, tda nhd CDC, s6 25 LO Dai Hinh,phu&ng L€ Dpi Hinh, qufn Hai Bd Tnmg, Hn NQi
nAo cAo rAr cnirvnCho ndm tdi chinh h* thilc ngdy 3l/12/2020
Mlu s6 Bo9 - crcKBAN THtrYrcr vrrxn eAo cAo rAI cniNr (ti€p theo)
(Cdc thuyilt minh ndy td bA phdn hqp thdnh vd cdn duqc dec d6ng thdi vdi bdo crio tdi chinh kdm theo)
Chi phi vat lieu, cOng cu, dgng cu
Chi phi kh6u hao TSCD
Chi phi thuii, phi, 19 phi
Chi phi dich vu mua ngodi
Chi phi bing ti€n kh6c
c0og
2.7. Thu nh$p kh:[c
Thanh lj tdi sin cO einn
C6c khoin thu nhAp khSc
c0ng
2.8. Chi phi thuti thu nh{p doanh nghiQp
Chi tiGu
213.672.549' 312.407.175
253.229.097 26s.485.r32
23r.r77370 334.649.583'
2.s65.63r.560 2.7s0.340.266
154.030.000 169.360.000
6.604.696.328', 7.170.991.313
Nim 2020
VND
Nim 2019
YI\D
2.000
95.454.545'100.190r
'. 'tBlo rv\rill rirJu t.lt
2.000 sass473s, {ia
N[m 2020
VNDNilm 201g{
vA OliiH GtA
YNDT roY,
Chi phf thu6 thu nhflp cdng ty chring khoin hiQn hirnh
Chi phi thu6 thu nhflp c6ng ty chimg kho6n tinh tr€n thu nhipchiu thu6 nim hiQn hdnh
DiAu chinh chi phi thu6 thu nhfp cOng ty chimg ktro6n cria c6c
ndm trufc vdo chi phi thu6 thu nhfp hiQn hinh ndm nay
T6ng chi phf thu6 thu nh$p c6ng ty chring kho6n hiQn hinh
Lf,y k6 b6o c6o kiit qufr ho4t tlQng
82.9S6.514--::P84.024.837
84.024.837 82.986.5r4
84.024.837' 82.986.sr4
0110112020 56 phit sinh Thay tl6i tir v6ncht sfr hfru
vi ghi nh$n virok6t qui kinh
doanh
3111212020
Lqi nhuan sau thu0 chua' r-pnan pnol
c0ng
9.181.233,284 496.2t5.583 9.677.448.867
9.t81.233,284' 496.215.583'- 9.677.448.867 !
3.
3.1
Nhirng thOng tin khSc
Nhf,mg sg kiQn phft sinh sau ngiy t<6t tnfc k) t<ii tofn
6c Tting gi6m t16c, tr€n c6c khia c4nh
c6 s6 k6 to6n ldm inh huong d6n tinh
ho h6i di6u chinh hodc trinh bdy tr€n 86o ciio tai chinh
cho nim tdi chinh t<6t ttrfc ngdy 3l/1212020.
48
CONG ry cp cHtrNc KHoAN eu6c rf HoANc cHDia chi: tdng tz, tda nhe CDC, s5 25 L0 Dei Hdnh,
phucrng Ld D4i Hdnh, quin Hai Bi Trung, Hn NQi
Miu sd Bo9 - crcKBAN THUyfr urNn nAo cAo rAt cniun @€p theo)
(Ctic thuydt minh ndy td bQ phQn hgp thdnh vd cdn duqc dpc d6ng thdi vdi bdo cdo tdi chinh kdm theo)
3.2 Th6ng tin vd cdc bOn li0n quan
Thu nhQp cfia crtc thdnh viAn qudn Ij, chfi chdt
nAo cAo rAr cnimrCho ndm tdi chinh k€t thtic ngdy 3UI2/2020
Nim 2020
VND
Nim 2019
VND
Lucrng
cOng
2s3.890.000 253.004.000
253.890.000- 253.004.000 "
Th0ng tin so sfnh
Ld s6 liQu l6y tu 86o c6o tdi chinh cho ndm tdi chinh ktit thric ngity 3lll2l20l9 cua C6ng ty CP Chrmg
kho6n qu5c t6 Hodng Gia dd tlugc ki6m to6n boi Cdng ty TNHH Ki6m to6n vd Dinh gi6 Vipt Nam.
Hd N\| ngay l0 thdng 03 ndm 2021
CONG TY CP CHTNG QUoC rn noexc cmKG to6n truffng Gi6m il6c
lloirng Th! Thny Duong Nguy6n ThiKhanh Thi Thu Ifuong
Ng
6Fcnl
*tcHtJN
ro\ H
\\r^
c0ne tvc0'prrAn
ctrftlc xnofru ouo'c rd
HOANG GIA
49
