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Kinh eti: Cic c6 .t6ng, HOi ddng quin tri vi Ban T6ng Gi6rn tti6cC6ng ty C6 phin Quin f Qui Diu tu Sao Virng

Chring tdi dA ki6m toAn bin cin tiir chinh kdm theo cia C6ng ty C6 phan Quan lf Qul Ddu tu Sao Vang(Trudc ttdy le COng ty C6 phan quan l! qu! Ddrl tu Nhen ViCO, (gai tat la "COng ty") ttu-o. c l{p ngiy 25th6ng 3 nim 2014 tir hang 4 dCn trang 17, bao gdm Bing cdn ddi kC to6n t4i ngdy 31 thdng 12 ndm 2013cirng vdi 86o cio k6t quA ho4t tiQng tinh doanh, 86o c6o luu chuyAn tiAn t6, 86o c6o tinh hinh bi6n dQngv6n chrl sd htu cho ndm td,i chinh k6t thtc cirng ngdy vd Bin tfruy5t mintr b6o c6o tii chinh (gqi chung ld"b6o c6o tii ch(nh").

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THUYET MINH BAO CAO TAI CHINH vAu sO eol-crqCi, iriai *ii-"W td m1t b0 ph6n hqp thhhvd ckt rtov. c ilqc ilong thdivdi bdo cdo tdi chfnh kdm theo

1. THONG TIN CHUNG

Hinh thfc sO hitu v6n

C6.rg fy C6 phAn eu3rr ly QuI DAll tu -Sao Vang (eqi tat ld "Cdng ty"), tru6c <tdy ld COng ty CO

;h# q"u" ly qug DAu tu Nn-a" Viet" dusc thanh lry 9.o Gi6y ph6p the+. bp ,ve |oat .d01s. f47NBCK-cirnoQLe ngdy 4 thang3 nam 2009 do Uy ban Chimg khoSn Nhir nu6c c6p vd c6c ldn

iti6u chinh.

T6ng s6 nhan vi6n t4i ngey 3 1 thang 12 ndm 2013: 10 (ngdy 3 1 th6ng 12 ndm 2012: 6).

Nginh ngh6 kinh doanh vh ho4t tlQng chinh

Ho4t tt6ng kinh doanh chfnh cria COng ty gO- quin ly qu! ttdu tu chimg khodn, ilAu tu chimg khoSn

vd quin lf danh mpc ddu tu chimg khoan.

2. co sO LAp nAo cAo rAI cHiNH vA NAm rAI cHiNH

Co sO l$p b6o c6o thi chinh

86o c6o tdi chinh kdm theo <lugc trinh bny bing DOng ViQt Nam OrND), theo nguy€n t6c gi6 g6c vd

phir hqp v6i Th6ngtu t251201I/TT-BTC do BO Tai chinh ban hdnh ngay s.fzyel nitm 20ll

il"0"g ia" r.6ioa"7p dung eoi voi c6ng ty qu6n ly qu}; chuAn mgc k6 todn, cne eo k6 to6n doanh

nghiQp Viqt Nam vd cdc quy dinh ph6p ly c6li6n quan it6n viQc l0p vd trinh bdy brio c5o tdi chinh.

C6c b6o c6o tdi chfnh kdm theo khdng nhim phin 6nh tinh hinh tei chinh, ki5t qui ho?t dQng kinh

doanh vd tinh hinh 1,ru chuytin tiAn te theo ciic nguy6n t6c vd th6ng le k6 to6n dugc ch6p nhOn chung

t1i citc nu6c kh6c ngodi ViQt Nam.

NIm tii chinh

Ndm tdi chfnh cria COng ty bhtdAu til ngay 1 th6ng 1 vd kiSt thric vdo ngay 31 th6ng l2hingndm.

An ogNG Hltof{c DAN xr roAN Mot

Hu6ng d6n moi vd chfi dQ quin Iy, sfr dqng vdr trich kh6u hao thi sin c6 tlinh

Ngdy 25 th6ng4 n6m20t3,BO Tei chinh 116 ban henh Th6ng tu s6 451201J.TT-BTC ("Th6ngtu

41,; hucmg,ddn ctr6 eO quan ly, srl dung vd trich kh6u hao tdi san ciS dinh. Thdng tu ndy thay the

Th6ng tu io 20312009/TT-BTC ("Th6ng fi 203,") ngay 20 thing 10 ndm 2009 cria B0 Tdi chinh

t"*E d6n chi! dQ qu6n ly, srl dung vd irich kh6u hao tdi s6n c6 dinh. Th6ng tu 45 c6 hiQu.lucJhi

rrj"rri.a tU ngdy io trrang 6 n6m iotl vd 6p dung cho n[m tdi chinh 2013 tro di. Ban Gi6m ddc

d6nh gi6 Th6n [tu +s khong c6 inh huong trgng y6u dtin b6o c6o tdi chinh cta C6ng ty cho ndm tdi

chinh k6t thtic ngey 3 1 thrlng 12 ndm 2013.

Hurirng d5n mrfi vd trich tOp du phdng gifrm gi5 ttf,u tu dii h4n vho doanh nghiQp

Nqdv 2g th6ns.6 n6m 2013, BO Tei chinh tl6 ban hanh Thdng tu sd 891201,3.TT-BTC ("Th6ng tu

g9I'isria d6i, 6'6 sung Th6ng tu sd Zzsl2}}g,rrt-BTc ngay 07 thang12n1rm2009 cria B0 Tdi chinh

rr"#- ja^ rnA eO trich lQp vd sri dpng ciic khodn ou-ptro"g gia- gi5 hdng tdn kho, tdn thdt cdc

ffi; A"r * ,af chfnh, nq phii thu khO dOi vd bao henh san ptr?m, h-dng ho6-, cdng trinh xlyy taV 19idoanh nghiQp. Th6ng tu 89 c6 hiQu lgc thi hanh ki dr.ngdy 26 thangT ndm2013. Ban Gi6m d6c

d6nh gi4ifrOng tu 8t kh6ng c6 Anh huinng @ng 1€u d6n b6o ciio tai chinh cria COng ty cho ndm tdi

chinh k6t ttrfc ngdy 3 1 th6ng 72 ndm 2013 -

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cONc rv c6 psAN euAN rY qu? oAu rL:sAo vANG6 L9-06, tdng9, tda nhd Vincom Center, sbfZ l.€ Thtuh TfuQuOn l, Thanh ptrO HO Chi Minh

BAO CAO TAI CHINHcho ndm tdi chffi k6t thric

ngay 3l th6ng 12 ndm20l3

THUYET MrNH BAO CAO TAI CHINH CrE TIrEO) tr,rAu s6 nol-crqCdc thuyiit minh nay ld m\t b0 phqn hW thbthvd cdr ifuv. c clqc ilong thdi vdi bdo cdo tdi chinh kdm theo

4. cAc cHiNH sAcn d roAn cHO veu

Sau ctdy ld c6c chinh s6ch ki5 toiin chri y6u ilup COng ty 6p dUng trong viQc lQp b6o c6o tdi chinh:

IJri'c tinh n6 to6n

ViQc lfp b6o c6o tdi chinh tudn tht theo chu6n mUc kti to6n, ctrti AO tti toan doanh nghlgn ViQt Namvitc6c quy <linh ph6p lf c6 li€n quan di5n viQc lap vdFoh,bdy b5o c6o tdi chfnh y6u cAu Ban Gi6mc16c phii c6 nhthrg u6c tinh vd gi6 dinh 3nh huong d€n sO liQu b6o c6o v6 cdng ng, tdi sin vd_ viQctrinh bdy c6c khoin c6ng ng vd tdi san ti€m tang t4i ngdy lfp b6o c6o tdi chinh cflngnhu c6c s6 liQub6o c6o vO doanh thu vd chi phi trong su5t n6m tdi chinh. M{c du c6c u6c tinh kC toan ilucr. c lQpbing tdt ctt sU hi6u bitit cria Ban Gi6m il6c, sd thgc tti ph6t sinh c6 thO kh6c v6i c6c udc tinh, gi6ilinh c14t ra.

C6ng cg thi chfnh

Ghi nhQn ban dAu

Tdi sin tdi chfnh: Tpi ngdy ghi nhfn pan fAu, tdi sin tdi chfnh dugc ghi nhAn theo gi6 glic cQng cdcchi phf giao dich c6 liOn quan tryc ti6p d6n vi6c mua sdm tdi san tdi chinh d6. Tei sin tdi chfnh ctiaC6ng ty bao gdm tiAn, c6c khoan tucmg ducmg tidn, c6c khoin phii thu kh6ch hdng, ph6i thu l,,hdc,c6c kho6n ky qu!, c6c kho6n ddu tu tdi chfnh vd c6c c6ng cp tdi chinh ph6i sinh.

COng ng tdi chfnh: Tpi ngdy ghi nhfn ban.ddu, c6ng ng tdi chinh dugc ghi nhfln theo gi6 gtic trir dic6c chi phi giao dich c6.1i6n quan tryc ti€p c16n viQc ph5t hdnh cdng ng tdi chfnh if6. Cdng no tdichinh cta Cdng ty bao g6m c6c khoin phdi tri ngudi ban, phii trhkhdc, c6c khoin chi phf phhi trd,c6c khoan ng thu6 tdi chinh, cric kho6n vay vir cdng cp tdi chfnh ph6i sinh.

Ddnh giti tgi ssu mn ghi nhQn ban itdu

Hien t4i, chua c6 quy dinh vA d6nh gi|lai cdng cg tdi chfnh sau ghi nhQn ban dAu.

Ti6n vir cfc khofrn tuong tluorrg tidn

Ti6n vd c6c khoan tuong ducrng ti6n bao gdm tiAn mpt tpi qu!, ciic khoin ti6n grii kh6ng kj,hpn, c6ckho6n dAu tu ng6n han, c6 kh6 ndng thanh khoan cao, dE ddng chuy6n eOi tnann tiAn vd it nii ro li6nquan dtln viQc bitin clQng gi6tri.

Dr; phdng phf,i thu kh6 tldi

Dg phdng ph6i thu kh6 ddi dugc trich l6p cho nhting kho6n phii thu dd qu6 han thanh to6n tir sduth6ng tr0 l6n, ho{c c6c kho6n thu md ngudi ng kh6 c6 khi nlng thanh toSn do bi thanh l;f, ph6 s6nhay cdc kh6 khdn tucrng tg.

Thi sin cii olntr htiu hinh vdr kh6u hao

Tdi sin cO Ainn hiru hinh dugc trinh bdy theo nguy€n gi6 tnr gi5 tri hao mdn lfiy kti.

Nguy6n giltiti san ci5 dinh hffu hinh bao g6m girl mua vi toan bO c6c chi phi kh6c li6n quan trgctitip tltin viQc dua tdi san vdo tr4ng thrii sEn sdurg sri dUng.

Nguy6n giltiti s6n cO dinh hiru hinh do t.u hm" tu xAy dWrg bao gdm chi phf x6y dpg, chi phi sinxu6t thgc t€ ph6t sinh cQng chi phf lap <t[t vd ch4y thu.

Tdi s6n cO Ainfr hiru hinh dugc kh6u hao theo phucmg phap tludng thing dga tr6n thdi gian hffudUng u6c tfnh, cU th6 nhu sau:

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cONc rv cd psAN euAN r.Y QUY oAu rU sAo vANG0 Lg-06, tAng 9, toa nhd Vincom Center, sO lZ LO Th6nh TOn

QuQn l, Thdnh pn6 uO Chf Minh

eAo cAo rAI cHiNHcho ndm tdi chfnh ktit thr:c

ngay 3l thfrng 12 ndm2073

THUvET MrNH BAo cAo rAr cHiNH (TIEp rHEo) tvtAu s6 eoq-crQCdc thuyiit minh noy td m1t b0 phfun hW thdnh vd cdn duqc dpc d6ng thdi vdi bdo cdo tdi ch[nh kdm theo

ttrb

Thi sin cii Ointr hfru hinh vir kh6u hao (ti6p theo)

Si5 ndm kh6u haorhi€t bi dpng cp qu6n l1i 3

Cric khoin tIAu tu chrimg khofn

C6c khoin dAu tu chimg kf.to* dugc ghi nhan Uat eAu tU ngdy mua khoin ilAu tu chimg kho6n vddugc x6c tlinh giltrlUan OAu theo nguy€n gi6 vir c6c chi phi li6n quan ct6n giao dich mua c5c khoinctAu tu chimg khodn.

T4i cilc ky k6 torin titip theo, c6c khoin clAu tu chimg kho6n dugc x6c clfnh theo nguyln giltrt c6ckho6n gi6m gi6 ctdu tu chimg khodn.

Dp phdng gi6m gi6 ctAu tu chimg kho6n dugc trfch lQp theo g6c quy dinh vO k6 to6n hiQn hanh. Theod6,

^COnttV Aoqr phdp trich tQp OU phdng cho c6c khoan dAu tu chimg kho6n t.u do trao d6i co gi6,

tri ghi sO cao hcrn gi6 thi trucmg t4i ngdy lfp b6o c6o tdi chfnh.

Ghi nh$n v6n chfr sO hiiu

Vdn dAu tu cta chri sO hiyu tlu-oc ghi nhfln theo s6 v6n thpc g6p cria chri sd hffu vd sd 'rrdn clugc b6sung ttr lqi nhufln sau thu6 trong qu6 trinh ho4t ctQng.

Ghi nh$n doanh thu

Doanh thu cria giao dich vC cung c6p dich vq dugc ghi nhdn khi ktit qui cfa giao dich d6 dugc x5cdinh mQt chch eatrg tin cfy. frucrng hqp.giao dich ve cung c6p dich vp li6n quan dtin nhiAu ky thidgan! thu dugc ghi nhQn jrong kj'theo k6t qui phdn r.org viQc ctd hodn thdnh t4i ngdy ctia Bdng cdnAOi tti to6n cria ky d6. K6t qui cria giao dich cung c6p dich vr,r dugc x6c ctinh khi thoa mdn tdt chb6n diAu kiQn sau:

(a) Doanh thu dugc x6c clinh tucrng eOi ctrac chfn;(b) C6 khi ndng thu dugc lqi ich kinh tC tir giao dfch cung c6p dich vU <16;(c) X6c dinh duqc phAn c6ng viQc i16 hodn thenh tpi ngdy cria Bdng cdn d6i ki5 to6n; vd

iAj Xa. dinh duqr.ni phi ph6t sinh cho giao dichvaitri phi dO noan thdnh giao dich cung c6p dich

ru d6.

Lai ti€n grii ctugc ghi nhfn tr6n co so ddn tfch, dugc x6c clinh tr6n sO du c6c tdi khoan tiOn grli vd ldisu6t ap dung.

Ngosi tQ

C6ng W 6p dUng xu ly ch6nh lQch t'j gi6 theo hu6ng d6n cua ChuAn ryUc k6 to6n ViQt Nam sO t O

ryAb i0;;'Rnh fr"*g cria viQc thay d6i ty giSh6i do6i" vd Th6ng tu s6 17912012/TT-BTC ngity 24

thdng.l0 ndm 2012 cria BQ Tdi chinh quy clinh v6 ghi nhfn, ddnh gi6, xti ly cilc khoan ch6nh lQch f!gi6 h6i do6i trong doanh nghiQp. Theo d6,

"ir" nghigp vp ph6t sintr Uang ngo4i tQ duqc chuyi5n ct6i

theo fj, gi|tai ggdy ph6t sinh nglriQp.vU. 56 du c6c kho6n mpc ti6n tQ co g6c ngo4i t0 tai ngdy k6tthfc ni6n dO k6 to6n ctuqc chuy6n d6i theo ty gi6 t4i ngdy ndy. Ch€nh lQch ty gillll

.ti* dyg.

h4ch to:in vdo b5o c6o k€t qui ho4t clQng kinh doanh. Ldi ch€nh lech tf gi:i do d6nh gi5 lai c6c sO dut4r ngdy tct5t thric ni6n itQ k6 to6n kh6ng dugc dirng cl6 chia cho cd ct6ng.

Thu6

Thu6 thu nhfp doanh nghiQp thC hien t6ng gi5 tri cria sO ttru6 phhitrhhiQn t4i vd s6 thuti hoan lpi.

SO ttruti ph6i tri hiQn tai dugc tinh dr,ra tr6n thu nlrflp chiu thu6 trong ndm. Thu nhfp chiu thu6 kh?.v6i lgi nirufn thu6n dugc trinh bdy tr6n b6o c6o ktit qu6 ho4t tlQng kinh doanh vi thu nhap chiu thuO

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cONc rv cO pHAN euAN LV euY oAu ru sAo vANG6 t9-06, tdng 9, tda nhd Vincom Center, s6lz LO Th6nh T6n

BAO CAO TAI CHINHcho ndm tdi chfnh ktit thric

ngay 3l thhng 12 ndm20l3Quan l, Thdnh ptrO UO Chi Minh

THUYET MrNH eAO CAO TAI CHINH (TIEP THEO) rraAu s6 eoq-crQCdc thuytit minh nay ld m\t b0 phqn hW thdnh vd cdn duqc dpc d6ng thdi vdi bdo cdo tdi chfnh kdm theo

Thu6 (ti6p theo)

kh6ng bao gdm c6c khoin thrl nhQp hay chi phi tinh thuti ho4c dugc kn6u trir trong c6c nf,m kh6c(bao g6m .a t6.mang sang, ntiu c6) vd ngodi ra kh6ng bao gdm cdc chi ti6u kh6ng chiu thuti ho{ckh6ng du-o. c khdu trir.

Thu6 thu nhQp ho6n l4i ducr. c tinh tr6n c6c khoin ch6nh lQch giira giStrighi sd vd co so tfnh thu6 thunhflp cta c6c khgdn mpc tdi sin.ho{c cdng ng tr€n b6o cilo tdi chinh vd dugc ghi nhqn theo phucrngphdp b6ng cdn d6i kti to6n. Thuti thu.nhpp hodn lai phii tri phii ducr. c ghi nhQn cho tAt cir cdc kho6nch6nh lQch t4m thdi cdn tdi sin thu6 thu nhap hodn l4i chi dugc ghi nhfn khi chdc chdn c6 clfi lqinhuQn tfnh thuis trong tucrng lai dO kh6u trtr c6c kho6n ch6nh lech tam thdi.

Thu6 thu nhQp hodn lai dugc x6c <tfnh theo thu6 su6t dp tfnh s€ 6p dpng cho ndm tdi sin dugc thuh6i hay nq ph-ei tr6 dugc thanh todn. Thu6 thu nhQp hoin l4i clugc ghi nhAn vdo b6o c6o ktSt qui ho4titQng kinh doanh vd chi ghi vdo v6n chri s0 htu khi kho6n thu6 il6 c6 li€n quan di5n c6c kho6n mpcdugc ghi thdng vdo v6n cht sd hffu.

Tdi sin thu6 thu nhflp hodn lai vd ng thu6 thu nh4p hodn lai phii tri dugc bir trir khi COng ty c6quy6n hqrp ph6p OC Uir trir giira tdi s6n thu6 thu nhap hiQn hdnh vdi thu6 thu nhflp hipn hdnh ph6i nQpvd khi c6c tdi s6n thu6 thu nhflp hodn lai vd ng thu6 thu nhflp hodn lAi phii tri 1i6n quan t6i thu6 thunhap doanh nghiQp duoc qu6n ly bdi cirng mQt co quan thu6 vd Cdng ty co dU dinh thanh to6n thu6thu nhAp hiQn hdnh tr6n ccr sd thu6n.

ViQc x6c <tinh thu6 thu.,trQp cria Cdng ty can cri vdo c6c quy dinh hiQn henh vC th.,t5. Tuy nhi€n,nhirng quy dinh niry thay <l6i theo fung thdi ky vd viQc x6c dinh sau cing v0 thu6 thu nhfp doanhnghiQp tiy thuQc vdo k6t qui ki6m tra cta co quan thu6 c6 thdm quy6n.

C6c 1o4i thuti khSc dugc 6p dpng theo c6c luft thui5 hiQn hdnh tai Viet Nam.

12

cONc ry cO pHAN euAN r.Y quY oAu rU sAo vANG0 L9-06, tAng 9, tda nhd Vincom Center, s6lZ LO Th6nh TOnQuQn 1, Thanh ptrO HO Chi Minh

BAo cAo TAI CHINHcho nf,m tdi chinh ktit thfc

ngdy 31th6ng 12ndm2013

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5. TIEN VA CAC KHOAN TI-rOI{G DUOI.{G TIEN3111212013

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Tam fingBio hi€m xE hQi ndp thirac0ng

CHI PTTi TNA TRI'OC DAI HAN

Chi phf trang tri nQi thltvAnphdngC6ng cp, dgng cpC6c khoin chi phi trhtru1c khricc0ng

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cAc KHoAN PHAr rHU xnAc31t12t2013

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s. rAr sAN nAr HAN xnAc3t/1212013

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Vay ngln h4n Ngdn hdng TMCP Dai A 4.900.000.000

Khodn vay ngilnh4n t4i Ngdn hdng TMCP Dai A c6 h4n mric ld 4.900.000.000 d6ng vd d6o han vdongay 31 thring 1 ndm 2014. Kho6n vay ndy chfu l6i suatg.S%olndm. COng ty da-cAm c6 c6c kho6n

Y / r u a J

ti€n gti ti6t kiQm tpi Ngdn hdng TMCP Dai A tt6 b6o dim cho khoin vay ndy (xem Thuy0t minh 5).

v6N CHU sO UUU

Chi ti6t v6n tli6u lQ

Theo Gidy pl6p diAu chinh, v5n diAu lQ cria COng ty le 50.000.000.000 d6ng. T4i ngdy 3l thdng 72ndm20l3, vdn di€u le cld <lugc c6c cO il6ng g6p dri nhu sau:

311r2120r3'fND T\? lC

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0.0% 4s%50.000.000.000 1000 25.000.000.000 l00o/o

51,5yo43,7yo4,9yo0,0o0,Uyo0,Uyo

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12. DOANH THU HOAT DONG TAI CHiNH

Ldi ti6n grii ngdn hdngLai tt kinh doanh chimg kho6nC6 ttic dugc chiac0ng

Ndm 2013VND

Ndm 2012VND

98.s05.500 48s.032.4211.092.531.450

794.766.0002.372.329.87198.505.500

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QuQn 1, Thdnh ptrO HO Chi Minh

BAO CAO TAI CHINHcho n6m tdi chinh ki5t thric

ngey 3l th6ng 12ndm20l3

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THTTYET MrNH BAO CAO TAI CHINH (TIEP THEO) vrAu s6 eoq-crQCdc thuyilt minh nq, td m\t b0 phqn hW thdnhvd cdn duqc d7c d6ng thdi vdi bdo cdo tdi chlnh kdm theo

13. CHr PIri THUE rnU NIraP DOANH NGHTFP HIEN HANHNdm 2013

VNDNdm 2012

VND

I.6 tti to6n tru6c thu6DiAu chinh cho thu nhflp chiu thutiCQng: Cdc khodn chi phi kh6ng du.oc tricTrb: Thu nhqp kh6ng chiu thudThu nhfp chiu thu6Thu(i su6t thui5 TNDN hiQn hanhChi phi thu6 TNON hiQn hdnh

Tii sin thi chfnhTi6n vd khoin tucvng ctucmg ti€nPhAi thu kh6ch hdng vd ph6i thu kh6cDAu tu tdi chinh ngiin h4nC6c khoan ky qu}c0ng

Cdng ng tiri chinhC6c khoin vay vd ngPhii tri nguoi b:in vd phii tr6 khdcChi phf ph6i tric0ng

2t.545.877.6626.084.3s6.42r

199.58437s.603.740

28.006.037.407 7.687.236.634

(4.226.847.964)

(4.226.847.964)25%

(2.960.267.868)

(2.960.267.868)25%

t4. cONc cU rAr cHiNH

Quin tf rfri ro vdn

Cdng ty quin tri ngudn vi5n nhim ctim b6o ring C6ng ty c6 th6 vira ho4t clQng 1i6n fiJc vira ttSi dah6a lqi ich cria c6c cd tl6ng th6ng qua t6i uu h6a sd du ngudn vdn vd cdng ng.

Cfc chfnh s6ch t6 tofn chfr y6u

Chi titit c6c chinh s6ch k6 todn cht ytiu vd c6c phucmg phSp md COng ty 5p dung (bao g6m c6c ti6uchf it0 ghi nhfn, ccy s0 x6c clinh gi|trivd co sd ghi nhfln c6c khoin thu nh4p vd chi phf) d6i vdi timglopi tdi sin tdi chinh, c6ng ng tdi chinh vd cdng cg v5n duoc trinh bdy t4i thuy6t minh sO 3.

Cfc lo4i c6ng cg tdi chfnh

3t/1212013VND

0U0112013\TND

7.687.037.0s0

199.584

4.900.000.0003.167.762

44.000.0004.947.167.762

C6ng ty chua ddnh gi6 gi6, tri hqp ly cin tdi san tdi chfnh vd cdng ng tdi chfnh t4i ngdy lflp b6o c6otdi chinh do Th6ng tu s6 21012009/TT-BTC cria BQ Tdi chinh ctd ban hanh ngey 6 thang 11 ndm2009 ("Thdng tu 270"7 cflng nhu c6c quy clinh hipn hdnh chua c6 hucmg d5n cu th€ v€ viQc x6c clfnhgi|tri hqp ly cin c6c tdi s6n tdi chfnh vd c6ng ng tdi chinh. Thdng fi zl|.y6u cOu 5p dgng Chu6nmgc b6o c5o tdi chinh Qudc t6 vO viQc trinh bdy b6o c6o tdi chinh vd thuy6t minh th6ng tin cl6i vdic6ng cp tdi chinh S*g kh6ng dua ra hu6ng d6n tuong ducrng cho viQc d"6nh gi|vit ghi nhQn c6ngcp tdi chfnh bao gdm ch 5p dUng gi| tri hqp ly, nhim phu hqtp v6i ChuAn mgc b6o c6o tdi chinh

Qu6c tti.

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BAo cAo TAI cHiNHcho n6m tdi chinh ktit thric

ngay 3l thhng 12 ndm2013

THUvET MrNH eAo cAo rAI cHiNH (TIEP THEo) vrAu s6 eoq-crQCdc thuyiit minh nay ld m\t b0 phqn hW thdnhvd c,in duqc dpc ddng thdi vdi bdo cdo tdi chlnh kbm theo

MUc ti6u quin lf rfri ro thi chinh

Cdng ry ga-xdy dpg hQ th6ng qu6n ly rui ro.nhdm ph6t hiQn vd cl6nh gi| cdc rui ro md C6ng ty philichiu, thitit l4p c6c chinh s6ch vd qyy trinh ki6m sodt rui ro 0 mrlc ch6p nhfln dugc. HQ th6ng quin l;fnii ro duo. c xem xdt lai dinh k! nh6m phin 6nh nhfrng thay tl6i cria cli6u kiQn thi trucmg vd hopt ctQngcta Cdng ty.

Rrii ro tdi chfnh bao g6m rti ro thi trucmg (bao g6m rti ro ty gi6, rui ro l6i su6t vd nii ro vd gi6), niiro tin dUng vd rrii ro thanh khoin.

Rtti ro th! trwhtg

Ho.4t clQng kinh doanh cria C6ng ty s€ chri y6u chiu rui ro khi c6 sg thay d6i "6 ry gi6 h6i do6i, l6i

sudt vd gi6. Cdng ty khdng thgc hiQn c6c biQn ph6p phong ngira rui ro ndy do thi6u thi trudng muaciic c6ng cp tdi chfnh ndy.

Qudn I! rfii ro ldi sudt

Cdng ty chiu rfii ro l6i su6t ph6t sinh tu c6c khoin vay chiu t5i su6t ctd ctugc ky kt5t. Rti ro ndy sEdugc Cdng ty quin lf pAng cdch duy fri d mric d0 hqp Iy cdc kho6n vay vd phan tich tinh hinh canhtranh tr6n th! trudng <16 c6 dugc l6i su6t c6 lqi cho Cdng ty tU c6c ngudn cho vay thfch hqrp.

Rfii ro tfn dqtng

Rrii ro tfn dpng xhy rakhi mQt kh6ch hane hoflc eOi tac khdng d6p tmg dugc c6c nghia vp trong hgpr X r X<I6ng ddn il6n c6c t6n thet tai chfnh cho COng ty. C6ng ty c6 chfnh s6ch tfn dUng phir hqp vd thuongxuy61 theo ddi tinh hinh dC ddnh gi5 xem C6ng ty c6 chiu rui ro tfn dUng hay khdng. C6ng ty kh6ngc6 bdt ky rui ro tin dUng trgng y6u ndo v6i c6c kh6ch hang hopc i16i t6c bdi vi c6c kho6n ph6i thutt6n tir mQt sd lugng iO" nta.tr fratrg ho4t clQng trong nhid;nganh kh6c nhau vd phdn bd o cac knuv.uc clia ly kh6c nhau.

Qudn lit rrti ro thanh khodn

Muc dich qu6n l)t rui ro thanh kho6n nh6m dim b6o dri ngudn vdn dO <l6p img c6c nghia vu tdi chfnhhi6n tai vd trong tuong lai. Tinh thanh khoan cflng dugc Cdng ty quin ly nl6m cl6m b6o mft9 nfUhQi giira c6ng ng ddn h4n vd tdi sin d6n han trong ky d mric c6 th6 clugc ki6m so6t ddi v6i s6 v6nm^a Cine

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5y d6. Chfnh s6ch cta COng ty ld theo ddi thucrng xuy6n c6c

yeu cau vA thanh kho6n hiQn tai vd dy ki6n trong tuong lai nhim tl6m b6o Cdng ty duy tri ihi mfc dgphdng tidn m{t, c6c khoAn vay vd <hi v6n md chri so hiru cam k6t g6p nhim d6p tmg c6c quy dinh v6tfnh thanh khoin ngin h4n vd ddi h4n hcn.

C6c bing du6i ctdy trinh bdy chi ti6t cdc mrlc d6o h4n theo hqp d6ng cdn l4i eOi vOi tdi san tdi chinhvd c6ng ng tdi chinh phi ph6i sinh vd thdi h4n.thanh to6n nhu i15 iluqg thoa thuQn. C6c b6ng ndydugc trinh bdy dpa tr6n ddng tiOn chua chi6t khdu cria tdi san tdi chinh g6m ldi tu c5c tdi s6n d6, nOuc6 vd ddng tiAn chua chii5t ktr6u cria cdng ng tdi chinh tinh.theo ngdy sorn nh6t md COng ty phtitrh.Cdc btng ndy trinh bdy ddng ti€n"cria c6c khoin gdc vd ti6n ldi. ViQc trinh bdy thdng tin tdi s6n tdichinh phi phdi sinh ld c6n thi6t c16 hi6u dugc viQc qu6n ly.rui ro thanh khoin cria C6ng ty khi tfnhthanh khoin duo. c quan ly tr6n co sO c6ng ng vd tdi s6n thu6n.

Dufi l nImVND

T6ng cQngVND

T4i ngiy 3lll2l20l3TiAn vd kho6n tucrng ctucmg tiAnPhii thu kh6ch hdng vd phii thu kh6cDdu tu tdi chfnh ngiin h4nC6c kho6n ky qu}c0ng

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HA't i\r N f

2'lI

2r.545.877.6626.084.356.421

199.58437s.603.740

21.545.877.6626.084.3s6.42r

199.s84375.603.740

28.006.037.407 28.006.037.407

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BAO CAO TAI CHINHcho nf,m tdi chinh ki5t thric

ngay 31th6ng 12ndm20I3Qufln l, Thenh ptrO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH (TIEP THEO) rr,tAu s6 nol-crqCdc thuyh minh nay ld m\t b0 phfun hW thdnhvd cdn duqc d7c d6ng thdi vdi bdo cdo tdi chinh kdm theo

Qudn Ij rfii ro thanh khodn (ti€p theo)

T4i ngiy 3lll2/2013C5c khodn vayPh6i tri ngudi b6n vd ph6i tri kh6cChi phi phii tric0ng

Ch0nh lQch thanh khoin thuAn

Tqi ngiy 3lll2l20l2Tid,n vd kho6n tucrng ctucmg tiAnEAu tu tdi chinh ngin h4nc0ng

T4i ngiy 3lll2l20l2C6c khoin vayPhAi tr6 ngudi b5n vd phhitrdkh6cChi phf ph6i tr6c0ng

Ch0nh lQch thanh khoin thuAn

Luong vd thu0ng

4.947.167.762 47.167.762

23.058.869.645 27.958.869.64s

4.900.000.0003.167.762

44.000.0003.167.762

44.000.000

Durfi I n5mVND

7.687.037.050199.584

T0ng cQng\TND

7.687.037.050199.584

7.687.236.634 7.687.236.634

7.687.236.634 7.687.236.634

15.

Ban Gi6m c16c cl6nh gi6 mric t4p trung nii ro thanh khoan 6 mfc thdp. Ban Gi6m d6c tin tu0ng rdngCdng ty c6 thO t4o ra dri ngudn tiOn d6 d6p tmg cdc nglfiavu tdi chinh khi cttin hpn.

NGHTEP VU VA S6 OIIVOT CAC BEN LrEN QUAN

Thu nhQp Ban Gi6m dtSc ctugc hucrng trong kj,'nhu sau:Ndm 2013

VNDNdm 2012

\TND

647.613.637 1.442.658.932

16.

th6ng 12 ndm

Vfr Thi Anh Tuy6tKO to6n tru&ng

Vfi Thi Anh Tuy6tNguoi lfp

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