VNQ)IRECT (ly BAN CHUNG KHOAN NHA Nu'aCCONG TY CP CHUNG KHOAN VNDIRECT

'I.', SC:)M TO SUCCESS

, , " ,BAO CAO TAl CHINH

HOP NHAT•

QUY IV.20IS

M§u 55 SOl-CTCK/HN: Sao cao tlnh hlnh tal chfnh hop nhat

M§u 55 S02-CTCK/HN: Sao cao thu nhap toan dlen hop nhat

M§u 55 S03b-CTCK/HN: Lu'u chuyen tien t~ hop nhat

M§u 55 SOS-CTCK/HN: Thuyet minh bao cao tal chfnh hop nhat

Ha Noi thanq 01 narn 2019

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CONG TV CO PHAN CHUNG KHOAN VNDIRECT MJu so 801 - CTCK/HNDjachi: 55 1 Nguy~nThlfc;1ngHlen,Nguy~nDu,HalBaTnlng, Ha N91 Ban hanh theo IT so334 /2016 /IT-BTeBAacAo TAlCHiNHHOPNHATQUY4 NAM2018 ngilY27/12/2016 cue89 Tili chlnh

BAo cAo TINH HINH TAl CHiNH HQ'P NHATT~Ingay 31 thang 12 narn 2018

£)dn vi tinh: £)ong Vi~t Nam

cat TIEU Mii so ThuyetSo cuoi ky So (fiilu kyminh

(f)i'eu chinh Ii[li)1. Cam co, the chap, ky quy, ky 251 76,697,125

ntrlc: dili han2. Chi phi tra tn1ac dai han 252 7(b) 7,473,184,996 4,614,344,8433. Tien nQpQuy H5 tr<;lthanh toan 254 16 20,000,000,000 20,000,000,000

4. Tal san dai han khac 255 68,046,721,049 65,019,271,2225. L<;Iithe thu'dng mal 256 19,375,493,803 21,794,944,792VI. 0 ....phong suy giam gia tr] tili 260

sim dai han

TONGCQNGTAl SAN270 10,544,091,591,206 8,068,693,700,692(270=100+200)

C. N9' PHAI TRA 300 7,559,023,908,939 5,552,979,994,000(300=310+3401

I. Nq phai tra ngAn han 310 7,050,421,037,492 5,217,818,566,7531. Vay va no thue tai san tal chinh 311 6,013,169,898,307 4,351,896,422,610

naiin han1.1 Vay ngan hen 312 15 6,013,169,898,307 4,351,896,422,6101.2. N<;Ithue tai chinh ngan han 3132. Tral phleu phat hanh ngan han 316 726,562,200,000

3. Phai tra hoat dQng giao dlch 318 10 152,425,291,772 763,730,233,228chirno khoan

4. Phai tra ngu'oi ban ngan han 320 13 2,382,421,715 2,554,536,0555. Ngu'oimua tra tien tru'ac ngan hGln 321 2,535,120,090 1,713,205,704

6. Thue va cac khoan phai nQp Nha 322 11 35,437,681,213 43,413,068,362nltnc:

7. Phai tra ngu'oi lao dQng 323 6,996,572,318 28,913,624,1658. Cac khoan trich nQp phuc I<;Iinhan 324 3,028,864,974 1,659,830,206

vip.n9. Chi phi phai tra ngan hGln 325 12 92,418,975,230 15,530,988,14910. Cac khoan phai tra, phai nQp khck 329 602,229,868 2,100,216,713

nqan han11. Quy khen thu'ong, phuc I<;Ii 331 14,861,782,005 6,306,441,561II. Nq phai tra dili hi[ln 340 508,602,871,447 335,161,427,2471. Trai phieu phat hanh dai hGln 346 500,000,000,000 320,000,000,0002. Thue thu nh~p hoan IGliphai tra 356 8,602,871,447 15,161,427,247

I to. VON CHU So' HO'U 400 2,985,067,682,267 2,515,713,706,692 ,

(400=410+4201

I ~I. Von chu sa huu 410 2,985,067,682,267 2,515,713,706,6921. Von dau tu' cua chu so hCl'u 411 2,124,680,195,027 1,621,127,781,0271.1 Von g6p eua eM sa hClu 411.1 2,204,301,690,000 1,549,981,650,000

a. Cophi{/u phO thong e6 quyen 411.1a 2,204,301,690,000 1,549,981,650,000hiifll QIlVP.tb. Cophieu Llu dai 411.1b

1.2 Th~ng dLl von co pMn 411.2 121,224,048,620 120,708,515,5721.3. Quyen ehQnehuyen doi trai phieu 411.3

- Call ohan van1.4. Von khae eua ehu sa hClu 411.41.3 Cophieu quy 411.5 (200,845,543,593) (49,562,384,545)2. Quy dl/ trCl'be sung von dieu I~ 414 90,271,036,777 69,472,492,286

3. Quy dl/ phong tai chinh va rui ro 415 60,969,309,774 40,170,765,283nahip.o VII

Trang 2

Tai san tai ehfnh niem yet! dang 021 28,943,992,430,000 22,814,799,840,000ky giao dieh ti;li VSD eua Nha dautl (Tai san tai chfnh giao djch tl/ do 021.1 26,629,255,570,000 21,268,039,160,000chuyen nhllqngTai stm tai chfnh hgn che chuyen 021.2nhUdna

I:Tai san tai chfnh giao djch 021.3 1,942,609,490,000 1,119,436,710,000cam cfiTai san tai chfnh phong toa, tgm 021.4 54,631,610,000 54,631,610,000aiifTai san tai chfnh cha thanh toan 021.5 317,495,760,000 372,692,360,000

Tai san tai ehfnh da ILfu ky ti;li 022 1,010,283,560,000 439,683,520,000VSD va ehLfa giao dieh eua Nhati""tI(Tai san tai chfnh oJ Illu ky tgi 022.1 263,545,560,000 395,545,920,000VSDva chlla giao djch, tl/ dochuyen nhllqngTai san tai chfnh oJ Illu ky tgi 022.2 708,951,950,000 6,351,550,000VSDva chlla giao djch, hgn chechuven nhlldnaTai san tai chfnh oJ Illu ky tgi 022.3 37,786,050,000 37,786,050,000VSDva chUa aiao dich. cam cfi

CONG TV CO PHAN CHUNG KHOAN VNDIRECTD!a chi: 55 1 Nguy~nThLtQngHien, Nguy~nDU,Hai BaTrLtng,Ha N(liBAo cAo TAr cHiNH HQ'PNHATQUY 4 NAM2018

M§u 56 BOl - CTCK/HNBan benh thea TTso 334/2016 JTT-BTCngiw 27/12/2016 cue Bf) TiJichinh

BAo cAo TINH HINH TAl CHiNH HQ'P NHATTi;lingay 31 thang 12 nam 2018

£)dn vi tfnh: £)ong Vi~t Nam

CHi TIeu Mii so Thuyetminh So cuoi ky So (("auky

(f)ieu chinh I~i)784,942,668,096757,921,397,03127,021,271,065

4. L<;Iinhuan chua phan phoi4.1 Lqi nhu?n oJ ttiuc hi~n4.2 Lqi nhu?n chue tbuc hi~n

17 709,147,140,689703,820,343,5545,326,797,135

417417.1417.2

II. Nguon kinh phi va quy khac 420

TONG CQNG Nc;YPHAI TRA vA VONCHU SO HO'U(440=200+300)

10,544,091,591,206 8,068,693,700,692440

A. TAl SAN CUA CTCK vA TAl SAN QUAN LV THEO CAM KET

4. N<;Ikh6 dol da xU' Iy 004 101,986,716,060 26,178,472,1476. Co phieu dang luu hanh 006 208,565,480 150,997,774

(cn nhielJ)7. Co phieu quy (co phieu) 007 11,864,689 4,000,3918. Tal san tai ehfnh niern yeti dang 008 269,117,370,000 330,135,030,000

ky giao djch tal VSD cua CTCK

9. Tal san tai ehfnh da luu ky tal 009 5,770,000 32,476,120,000VSD va chua giao dlch cua CTCK

10. Tai san tal ehfnh eho ve cua CTCK 010 148,490,500,000 704,500,100,000

12. Tal san tal ehfnh chua luu ky ti;li 012 554,924,410,000 232,711,280,000VSD dJil CTCK

14. Cae khoan phai thu eua nha dau 1,801,200,000tit I'JV thi'lc

15, Cae khoan phai tra eua nha dau 442,226,093tit I'JV thi'lc

B. TAl SAN vA cAc KHOAN PHAI TRA VE TAl SAN QUAN LV CAM KET VOOKHAcH HANG

1.

a,

b.

c.

d.

e.

2.

a.

b.

c.

Trang 3

CONG TV CO PHAN CHUNG KHOAN VNDIRECT£>jachi: 55 1 Nguy~n Thl1c;1ngHien, Nguy~n Du, Hai Ba Trl1ng, Ha N(liBAa cAo TAr CHiNH HOP NHAT QUY 4 NAM 2018

Mtw 56801 - CTCK/HNBan himh thea TT sO' 334 /2016 ITT-BTC

ngay 27/12/2016 cus 89 Tal ehfnh

BAo cAo TINH HINH TAl CHiNH HQ'P NHATT9i ngay 31 thanq 12 nam 2018

CHi TIEU

Ddn vi tfnh: Pong Vi~t Nam

Ma so Thuyet So cuoi ky So dau kyminh(f>i"eu chinh I~i)

023 324,074,460,000 375,990,610,000

026 1,993,122,252,442 2,167,977,438,501027 1,524,410,851,943 1,295,267,199,378

028 468,569,564,560 872,053,173,200

029 91,855,939 33,435,738

029.1 17,809,964 30,234,653

029.2 74,045,975 3,201,085

3. Tili san tai chfnh cho ve cua Nhaci;\1J tu'

7. Tlen gLti cua khach h~lng7.1. TiengLti cua Nhadau tu ve giao

dich chLtng khoan theo phu'dngth,'!r (,TI( ",,;,n hI

7.2. Tien gU'i tong hop giao dlch chirnqkhoan r.ho khach hano

7.3. Tien gLti bu tnr va thanh toan giaodich chirno khoan

a. Tien gLli btl trir va thanh toengiao dicn chLlng khoen cue Nhatf~1I hI t-rrvnri ru (lir

b. Tien gLli Tien gLli bu tru' va thanhtoan giao dich ehLlng khoan eLlaNhiJ aau til nllac ngoai

7.4. Tien gLti cua To chu'c phat hanh 030r.hl'(na khoAn

8. Phai tra Nha dau tu've tien gLti 031giao dich chLtng khoan theophu'dng thuc CTCK quan IV

8.1. Phai tra Nha dau tu'trong nu'ac ve 031.1tien gLti giao dich chung khoantheo phu'dng thuc CTCK quan IV

8.2. Phai tra Nha dau tu' nu'ac ngoai ve 031.2tien gLti giao dich chung khoantheo phu'dng thuc CTCK quan IV

9. Phai tra To chuc phat hanh chung 032khoan

12. Phai tra co tUc, goc va lai trai 035phh~u

13. Tien gLti kV quy cua Nha dau tu' 036tili VSD

49,980,000 623,630,185

1,991,753,674,246 2,172,648,568,194

1,859,790,878,722 2,132,201,442,287

131,962,795,525 40,447,125,907

49,980,000 28,300,000

1,318,598,196 595,330,185

443,921,851,802 69,006,751,008

J,Ngu'Oikiem tra

i

Ba va Thanh VanKe toan tong h<;1p

Ba Nguyen Ha NinhKe toan tru'ong

.,j

I ;

L~p ngay 19 thang 01 nam 2019

Trang 4

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CONGTYCOPHANCHUNGKHoANVNDIRECTDia chi: 55 1 Nguy~nThtronqHien,Nguy~nDU,HaiBa Trunq, HaN9iBAacAo uru CHUYENTIENTeHOPNHATQUY4 NAM2018

M6u s6 B03b - CTCKBan hanh thea TT s6 210 120141Tr-BTC

ngay 30 11212014 ella so Tai ehinh

BAo cAo uru CHUYEN TIEN T~ HQ'P NHAT(Theo phu'dng phap gian tiep)

QUY 4 Nam 2018

CHi TIEU

I. Lu'u chuyen Hen tU' ho~t dQngkinh doanh

1. LQi nhu~ntru'oc thue thu nh~pdoanh nghi(!p

2. £)ieu chinh cho cac khoan:- Khau hao tai san co dinh- Cac khoan du' phonq- Cac khoan elieuchinh khac3. Giam cac doanh thu phi Hen t(!- Lai danh gia gia tr] cac tat san tai chinhghi nh~n thong qua lai/16 (FVTPL)

- Lai khac4. LQi nhuan tit hoat dQng kinh doanhtru'oc thay doi von Iu'u dQng- (Tang) tal san tai chlnh ghi nh~nthong qua lai/16

- (Tang) cac khoan dau tu giG'den ngaydao han- Giam/(Tang) cac khoan cho yay- Giam/(Tang) tal san tai chinh s~n sangde ban (AFS)- (Tang)/Giam phai thu ban cac tai santai chinh

- (Tang) phai thu va dl/ thu coWc,tien lai cua cac tai san tai chinh

- Giam cac khoan phai thu cac dich Vl,Jcong ty chung khoan cung cap

- Giam cac khoan phai thu khac- (Tang)/Giam cac tai san khac- Tang chi phi phai tra(khong bao gom chi phi lai yay)

- Giam chi phi tra tru'oc- Thue TNDNda nop- Lai yay da tra- (Giam) phai tra cho ngu'ai ban- Tang cac khoan trich nop phuc lQ'ichonhan vien- Tang thue va cac khoan phai nopNha nu'oc(khong bao gom thue TNDN

It;;! nAn)- (Giam)!Tang phai tra ngu'ai lao dong- Tang (giam) phai tra ve 16igiao dich cacUti san tai chinh- (Giam)!Tang phai tra, phai nop khac- Tien thu khacW hOi;ltdong kinh doanh

- Tien chi khac cho hOi;ltdong kinh doanh 52

Lu'u chuyen tien thuan tU' ho~t dQngkinh doanh

II. Lu'u chuyen tien tU' ho~t dQngdau tu'

Maso

01

020304091819

2130

31

32

3334

35

36

37

394041

4243444546

47

4849

5051

60

Trang 7

Denvi tlnh: Dong Vi~t NamKy mlY Ky tru'oc

461,930,177,985

95,069,561,85221,958,681,73370,691,429,1302,419,450,989

9,016,552,1099,016,552,109

(2,661,288,128,093)

(291,076,191,948)

(2,491,399,806,221)

472,576,898,253360,991,097,759

(48,779,826,089)

(23,586,588,325)

60,144,912,255(7,753,217,265)280,134,712,220

(1,725,380,465)(99,915,922,317)

(203,246,725,139)(611,477,055,796)

1,369,034,768

(1,274,067,731)

(21,917,051,847)

(34,352,950,205)

(2,095,271,836,147)

(£)ieu chinh I~i)

580,368,598,044

25,354,985,96419,137,603,0006,217,382,964

(76,715,963,795)(33,776,588,832)

(42,939,374,963)(2,489,353,254,674 )

(407,082,267,117)

(847,715,032,772)

(1,219,060,983,166)(217,053,783,139)

(3,407,011,400)

(14,741,743,825)

7,317,124,296

(7,393,346,535)(56,734,508,824)

4,896,907,658

.865,705,133 ~

(79,244,516,114)(189,041,036,055) '_

1,966,511,362970,139,892

10,908,493,230

15,528,174,856

509,667,917,846

(1,960,345,634,460)

CONG TY CO PHAN CHLfNG KHoAN VNDIRECTD!a chi: 56 1 Nguy~nThu'<;1ngHlen, Nguy~nDu, Hai Sa Tntng, HaNQisAo cAo uru CHUYEN TIEN T~ HOP NHAT QUY 4 NAM 2018

Mdu s6 B03b - CTCKBan hanh theo TTs6 210 120141TT-BTC

ngay 30 11212014 cua B9 rai chinh

BAo cAo uru CHUYEN TIEN T~ HQ'P NHAT(Theo phu'dng phap gian tiep)

Quy 4 Nam 2018

CHi TIEU

1. Tien chi de mua sam, xay dl/ng tai sanco dinh, bat dong san dau tu va cac taldn i<h;'r2. Tien chi dau tu vdn VaGeong ty con,cong ty lien doanh, lien ket va dau tu khac

Lu'u chuyen tien thuan tU' ho~tdQngdau tu'

III. Lu'u chuyen tien tu hoat dQngtai chinh

1. Tien thu tU' phat hanh co phieu,nhan von ODD cua chu so hiru

2. Tien chi tra von g6p eho chu So hilu,mua lal co phieu phat hanh

3. Tien vay goc3.1. Tien vay QUy Ho tra thanh toen3.2. Tien vay khac4. Tien chi tra nc;1goc vay4.3. Tienchi tra goc nr;fvay khac5. Tien chi tra nc;1goc thue tai ehfnh6. CoWe, lc;1inhu~n da tra eho chu so huu

Lu'u chuyen W!n thuan tU' ho~t dQngtiti chinh

IV. Tang/(Giam) tien thuan trong ky

V. Tien va cac khoan tu'dng du'dng tiendau ky

- Tien- Caekhoan tu'dng du'dng tien- Anh hu'ongeua thay dOi ty gia hoi doaiauv doi naoai te

VI. Tien va cac khoan tu'dng du'dngtien cuoi ky- Tien- Caekhoan tu'dng du'dng tien- Anh hu'ongeua thay doi ty gia hoi doaiDIJV doi naoai te

Maso

61

63

70

71

72

7373.173.27474.37576

80

90

101

101.1101.2102

103

103.1103.2104

Ddn v] tinh: Dong Vi~t Nam

Ky nay Ky tru'ac

(35,914,184,108)

(35,764,804,108)

352,704,097,900

(145,853,900)

98,202,886,543,698

98,202,886,543,698(95,635,050,868,001)(95,635,050,868,001)

(216,429,761,000)

2,703,964,158,697

572,927,518,442

342,470,238,293

241,470,238,293101,000,000,000

915,397,756,735

507,397,756,735408,000,000,000

PHAN LlJ'U CHUVEN TIEN T~ HO~T eQNG MOl GIOI, LlV THAc CLIA KHAcH HANG

CHi TIEU

I. Lu'u chuyen tien ho~t dQng moi giai,uy thac cua khach hang1. Tien thu ban chung khoan moi giai chokhach hang2. Tien chi mua chung khoan mOi giai ehokhaeh hang7. Nh~n tmn gui de thanh toan giao djehchung khoan eua khaeh hang

Maso

01

02

07

Trang 8

Ky nay

131,010,682,468,151

(131,010,624,047,950)

(175,658,554,271)

(eieu chinh lilli)

(12,071,766,012)

(1,854,268,005)

(13,926,034,017)

129,611,184,000

(33,617,514,400)

55,291,361,622,210

55,291,361,622,210(53,327,572,176,314 )(53,327,572,176,314 )

2,059,783,115,496

85,511,447,019

256,958,791,274

173,958,791,27483,000,000,000

342,470,238,293

241,470,238,293101,000,000,000

._;

Ky tru'ac

101,504,435,325,525

(101,504,542,473,259)

981,482,525,577

CONG lY CO PHAN CHU'NG KHOAN VNDIRECfDia chi: 55 1 Nguy~n Thu'<;IngHien, Nguy~n Du, Hai Ba Tru'ng, Ha NQiBAocAouni CHUYENTIENT~HOPNHATQUY4 NAM2018

Mdu s6 B03b - CTCKBan hanh thea TT.6 21012014/TT-BTC

ngity 30 11212014 cua so Titi ehinh

BAo cAo Ll1U CHUYEN TIEN T~ HQ'P NHAT(Theo phu'dng phap gian tiep)

Quy 4 Nam 2018

CHi TIEU

8. Nh~n tien gui cua Nha dau tu cho hoat 8dong uy thac dau tu cua khach hang

9. Chi tra phi luu ky chung khoan cua khach10. Thu_16igiao dlch chung khoan12. Tien thu cua To chuc phat hanhchtrnq khoan

13. Tien chi tra To chirc phat hanhchung khoanTang/giam Hen thuan trong narn

II. Ti"en va cac khoan btdng du'dngtien dau narn cua khach hang

Tien gUi ngan hang dau narn:- Tien gUi cua Nha dau tu've giao dlchchunq khoan theo phu'dng thuc cong tychung khoan quan Iy- Tien gui tong hOpgiao dich chung khoancho kh,kh himo- Tien gui bu tnI va thanh toan giao djchchung khoan- Tien gui cva To chuc phat hanh

III. Tien va cac khoan tu'dng du'dngtien cuoi nam clla khach hang(40=20+30)Tien gUi ngan hang cuoi nam:- Tien gui cva Nha dau tu've giao dichchung khoan theo phu'dng thuc cong ty

chung khoan quan IyTrong d6 c6 ky h<;ln:- Tien gUi tong hOpgiao djch chung khoancho khach hang- Tien gui bu tru va thanh toan giao djehchung khoan- Tien gUi cva To chue phat hanh

Ngu'OiI~p

Ba va Thanh VanKe toan tong hOp

Miiso

Ddn vi tinh: Dong Vi~t NamKy mlY Ky tru'oc

(eieu chinh lai)

111014 2,327,225,993,952 1,907,230,582,875

15 (2,326,481,045,941 ) (1,913,578,038,440)

20 !174,855,186,0591 975,027,922,278

30 2,167,977,438,501 1,192,949,516,223

31 2,167,977,438,501 1,192,949,516,22332 1,295,267,199,378 828,810,828,201

33 872,053,173,200 357,027,018,800

34 33,435,738 140,583,472

35 623,630,185 6,971,085,750

40 1,993,122,252,442 2,167,977,438,501

41 1,993,122,252,442 2,167,977,438,50142 1,523,092,253,747 1,300,561,959,256

43 468,569,564,560 866,758,413,322

44 91,855,939 33,435,738

45 1,368,578,196 623,630,185

Ba Nguyen Ha NinhKe toan tru'ang

L~p ngay 19 thang 01 nam 2019

Trang 9

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CONG TY CO PHAN CHUNG KHoAN VNDIRECT

Dia chi: S6 01 Nguyen Thuong Hien, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha NOiThuyet minh BCTC Hop nhl1t cho ky bao cao k€t thuc ngay 31 thang 12 nam 2018 (tiep)

Mdu s6 B05 - CTCK IHN

BANTHUYET MINH BAo cAo TAl CHiNH HQ'PNHATQuy 4 Nam 2018

D~c di~m hoat dQngciia CTCKI.l

Gi~ychung nhan dang kY kinh doanh sa: 0103014521 do Sa K~hoach va Dau nr Ha NOic~p ngay 7 thang II nam 2006.Gi~yphep Hoat dOngKinh doanh Chung khoan s6 101lUBCK-GPdo Uy ban Chirng khoan Nha mroc cl1pngay 31 thang 12nam 2007 va gil1yphep dieu chinh 14/GPDC-UBCK ngay 0116/2016.Cong ty c6 phdn chirng khoan VNDIRECT ("Cong ty") la mOtcong ty c6 phan diroc thanh I~p tai Vi~t Nam. Cac hoat dOngchinh cua Cong ty bao g6m moi gioi chirng khoan, ur doanh chirng khoan, nr v~ tai chinh va d§.unr chung khoan, hru kYchung khoan va bao lilnhphat hanh chung khoan.

T\li ngay 31 thang 12nam 2018, Cong ty c6 946 nhan vien (31112/2017: 706 nhan vien).Cong ty conT\li ngay 31/12/2018, Cong ty c6 01 cong ty con sa hitu tIVctiep nhu sau:

Ten Cong tyCongtyTNHHMTV qwln Iy quyddu tu chung khoanI.P.A

Dl,(qc thimh /iip thea

Gil1yphep thanh I~pvahO\ltdOngs630/UBCK-GP ngay4/3/2008, 02/GPDC­UBCK 8/3/2017

Ngimh hoat dongQuan Iyquy ddu tuchung khoan va quan Iydanh m\lc dau illchungkhoan

V6ndi€u Ie50 t.Y d6ng

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Cong ty lien k~tT\li ngay 3 1/12/2018, Cong ty khong c6 cong ty lien ket.

T\li thai diem cling ky nam tru6e Cong ty c6 01 Cong ty lien ket la T6ng Cong ty c6 phan Bao hiem buu di~n, nhung den thaidiem 31/08/2018 t.Y I~sa hitu cua Cong ty d6i v6i PTI dil giam xu6ng muc la Cong ty lien ket.Bao cao tai chinh hqp nhl1tcua Vndireet eho ky ke toan quy 4 nam 2018 bao g6m Cong ty, eong ty con.

1.2 Dia chi lien h~: S6 01 Nguyen Thuqng Hien - PhuOngNguyen Du - Qu~nHai Ba Trung - Ha NOi1.3 Dieu I~ hO\lt dOngduqc sua d6i, b6 sung ngay 20104/2018

2 Ky k~ toan, dO'nvi ti~n t~ sfr d\lDg trong k~ toan:

2.1 Ky kl toanKy ke toan nam cua Cong ty b~t dau til'ngay 1 thang 1va ket thuc ngay 31 thang 12.

2.2 DUnvj ti€n tf sil'd1!ngtrong kl toanDan vi tien t~ ke toan cua Cong ty la D6ng Vi~tNam ("VND") cling la dan vi tien t~ duQ'Csu d\lng cho m\lCdich I~pva trinhbay bao cao tai chinh.

3 ChuAn my'cva Ch~ dQk~ toan ap dyng

3.1 chi dv kl toan ap d1!ng

Bao cao tai chinh rieng nay duqc I~p theo cac quy djnh t\li Thong ills6 210/20 141TT-BTC ngay 30 thang 12 nam 2014 do BOTai chinh ban hanh ve Huang dftn ke toan ap d\lng d6i v6i cong ty chung khoan va Thong tu s6 334/20 I61TT-BTC ngay 27thang 12 nam 2016 do BOTai chinh ban hanh ve sua d6i, b6 sung va thay the Ph\l I\lC02 va 04 eua Thong tu 210 va cac quydinh phap Iy c6 lien quan den vi~c I~p va trinh bay bao cao tai chinh. Cac Chu~ m\fc Ke toan Vi~t Nam, Che dOKe toanDoanh nghi~pVi~tNam va cac quy dinh phap Iy c6 lien quan den vi~c I~pva trinh bay bao cao Ulichinh. De c6 thong tin daydu ve tinh hinh tai ehinh, ket qua hO\ltdOngkinh doanh va luu chuyen tien t~ hqp nh~t cua Cong ty, bao cao tai chinh riengnay cdn duqc dQccling v6i bao cao tai chinh hqp nh~t cua Cong ty.

3.2 CO'SO'hQ'pnh§t

Bao cao tai chinh hqp nhl1tbao g6m bao eao tai chinh eua Cong ty C6 phan chung khoan Vndirect (Cong ty mf;)va cong tycon t\li ngay 31 thang 12 nam 2018.Cong ty con duqc hqp nhAttoan bOke til'ngay mua, la ngay Cong ty mf;th\fc S\fn~ quyen kiem soat cong ty con, va tiep t\lCduQ'chqp nhAtcho den ngay Cong ty mf;th\fc S\fchAmdlrt quyen kiem soat d6i v6i cong ty con.

Cac bao cao tai chinh cua cong ty mf;va cong ty con Slrd\lng de hqp nhAtduqc I~pcho cling mOtkY ke toan, va duQ'cap d\lngcac chinh sach ke toan mOtcach th6ng nhAtcho cac giao dich tuang W.

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CONG TY CO PHAN CHU'NG KHoAN VNDIRECT

Dja chi: s6 01 Nguyen Thirong Hien, P. Nguyen Du, Q. Hai Bil.Tnrng, TP Hil.Ni,ii

rhuy~t minh BCrC HQ'p nh~t cho kY bao cao k~t thuc ngay 31 thang 12 nam 2018 (ti~p)

Mdu sci B05 - CTCK IHN

se dir cac tai khoan tren bao cao tai chinh gitra cong ty hoac cong ty me va cong ty con hoac gitta cac cong ty con, cac giaodich ni,ii bi,i, cac tai khoan Illi hoac 16ni,ii bi,ichua thirc hi~n phat sinh tir cac giao dich nay duoc 10l;1itnr hoan toano

3.3 Hinlt tM'c ki totin dp dung

Nhat ky chung tren may tinh

4 Cac chinh sach kS roan ap dl}ng

4.1 Nguyen tdc ghi nh(in cdc khoan li€n va cac khoan IU'O'ngauong li€n

Tien bao g6m tien m(l.t, tien gui ngan hang khong ky han, tien giri cua nha d~u tu ve giao djch chung khoan, trong d6 tien giricua nha d~u tu ve giao dich chling khoan du'lc hl;1chtOl:\nrieng bi~t voi s6 du tai khoan tl;1ingao hang cua Cong ty. Cac khoantuang duang tien la cac khoan d~u tu ngim hl;1nc6 tinh thanh khoan cao, c6 th~ de dang chuy~n d6i thanh mi,it luqng tien xacdinh, khong c6 nhieu rui ro ve thay d6i gia tri va du'lc sir d\lng cho m\lC dich dap ling cac cam k~t chi tien ngim h\Ul han la chomllC dich d~u tu hay la cac m\lC dich khac. Cac khoan th~u chi ngan hang phai hoan tra khi c6 yeu c~u va la mi,it bi,i ph~nkhong the tach n)oitrong vi~c quan Iy tien t~ cua Cong ty du'lc tinh tru vao tien va cac khoan tuang duang tien cho m\lc dichtrlnh bay bao cao luu chuy~n tien t~.

4.2Tien giri cua Nha d~u tu ve mua chung khoan du'lc trlnh bay tl;1iCac chi tieu ngOlli bao cao tinh hinh tai chinh (ngol;1ibang)

Nguyen Idc va phU'O'ngphap ki toan tai san tai chlnh ghi nh(in thong qua liii la, cac khoiin tlliu til' ndm gUt tlin ngay tlaoh(ln, cac klwiin cho vay vaphiii thu, lai siin tai chlnh sdn sang tli btin, n(f tiii chlnh

Cong ty ghi nh~n tai sim tai chinh ghi nh\in thong qua Illill6, cac khoan d~u tai chinh n~m giu d~n ngay dao hl;1n,ca khoan chovay va phai thu, tai san tai chinh s~n sang d~ ban, nq tai chinh vao ngay Cong ty chinh thuc tra thanh mi,it ben thea cac dieukhoan hqp d6ng c6 hi~u Ivc cua cac khoan d~u tu (hl;1chtoan vao ngay giao djch).

4.2.1 Nguyen tdc phfm to(JitiJiscm tiJichinh viJn(l tiJichinh thu(jc Danh m~c aau tu cua CTCK (tuan thu chudn m,!!cki toan, chia(jki toan viJcac quy ainh hi¢n hQnhv€ phap tugt Chung khoan):

4.2.1.1Nguyen tdcphiin to(JitiJiscm tiJichinh: (FVTPL, HTM, Cac khoan cho vay, AFS)

riJisan tiJichinh aU(lcghi nhgn thOngqua tail t6

Tai san tai chinh duqc ghi nh\in thong qua Illil 16 la mi,it tai san tai chinh th6a mlln mOt trong cac dieu ki~n sau:- tai san du'lC mua chu yeu cho m\lC dich ban Il;1itrong thai gian ngim;

- c6 b~ng chung ve vi~c kinh doanh cong C\l d6 nh~ m\lC dich thu I'li ngim h\Ul; ho(l.c

- cong C\l tai chinh phai sinh (ngol;1itru cac cong C\l tai chinh phai sinh duqc xac djnh la mOt hQ'pd6ng bao Illnh tai chinh ho(l.cmOt cong C\l phong ngua rui ro hi~u qua).

Cac khoan dau tu ndm gift din ngiJyaao h(Jn

Cac khoan dAu tu n~ giu den ngay dao hl;1nla cac tai san tai chinh phi phai sinh voi cac khoan thanh toan c6 dinh ho(l.cc6 thexac djnh va c6 ky dao hl;1nc6 dinh rna Cong ty c6 y djnh va c6 kh:i Mmg giu den ngay dao h\Ul, ngol;1itru:

• cac tai san tai chinh rna tl;1ithai diem ghi nMn ban d~u dll du'lc Cong ty xep vao nh6m xac dinh thea gia trj hqp Iy thongqua Bao cao ket qua hOl;1tdOng kinh doanh;

• cac tai san tai chinh dll duqc Cong ty xep vao nh6m s~n sang de ban; va

• cac tai san tai chinh th6a mlln dinh nghTa ve cac khoan cho vay va phai thu.

Cac khoan tiJichinh san slmg d€ ban

Cac khoan tai chinh san sang de ban la cac tai san tai chinh phi phai sinh du'lc phao 10lli san sang de ban ho(l.c khong duqcphan 10\li la:

• cac khoan cho vay va cac khoan phai thu;

• cac khoan dAu tu n~ giu den ngay dao h\Ul;• cac Utisan tai chinh ghi nh~ thong qua Illi 16.

Day la nhung tai san tai chinh duqc Cong ty d~u tu nhung khong c6 mllC tieu d~u tu ngim h\Ul va ke ca m\lc tieu dai h\Ul clingchua xac djnh.

Cac khocmcho vayCac khoan cho vay thu9C danh m\lC TSTC cua CTCK la cac TSTC phi phai sinh voi cac khoan thanh toan c6 djnh ho(l.cc6 thexac djnh va khong duqc niem yet tren thi twang

Trang 12

CONG TY CO PHAN CHUNG KHoAN VNDIRECTDia chi: S6 01 Nguyen Thuong Hien, P. Nguyen OU,Q. Hai Ba Tnrng, TP Ha NOiThuyet minh BCTC Hop nhat cho kY bao cao k~t thuc ngay 31 thang 12 nam 20 18 (tiep)

Mdus6 B05- CTCKIHN

Cac dang cam k~t cho vay duoc thirc hien:

• H(Ypd6ng giao dich IcY quy• Hop d6ng ung truce ti€n ban chung khodn

Rui ro trong cac nghiep V1,lcho vay thea quy dinh cua Luat chung khoan la t6n thfit co kha nang xay ra do khach hang khongthtrc hien hoac khong c6 kha nang thuc hien m(Jt ph§n hoac toan b(J nghla vu cua minh thea cam k~t vay, thi phai I~p d1,1phong rui ro cu the va d1,1phong chung cho cho nhung t6n thfit c6 the xay ra d6i vai no cho vay cua CTCK. Cong ty chirngkhoan se I~p d1,1phong suy giam gia tri cho vay bao gam d1,1phong C1,lthe va d1,1phong chung

42 I -Nguyen tdcphdn logi n(Ytai chinh: (N(Yvay, n(Yvay tai scm tai chinh, trai phiiu chuy€n d6i, trai phiiu phdt himh, nt;Jthu€ tai... L san tai chinh, phai tra nguai ban, cac n(Yphai tra phat sinh trong hogt di)ng kinh doanh chung khoan)

N(Yphai tra tai chinh du(ycghi nhQnthong qua fail fa

Nq phai tra tai chinh duqc ghi nh~ thong qua Hlill6 la mOt khoan nq phai tra tai chinh th6a man mOt trong cac dieu ki~n sau:

• Nq phai tra Uli chinh duqc Ban Giam d6c phiin 10\1ivao nh6m nam giiI de kinh doanh. MOt khoan nq phai tra tai chinh duqcphiin 10\1ivao nh6m nam giiI de kinh doanh n~u th6a man mOt trong cac dieu ki~n sau:

- duqc t\10 ra chu y~u cho m1,lCdich mua l\ii trong thai gian ngan;

- c6 bing chung ve vi~c kinh doanh cong Cl,ld6 nh~m m1,lCdich thu Iqi ngan h\ill; hoi;ic

- cong C1,ltai chinh pMi sinh (ngo\ii tru cac cong C\l tai chinh pMi sinh duqc xac dinh la mOt hqp dang baochinh ho~c mOt cong C1,lphong ngira rui ro hi~u qua).

lanh tai

• T\ii thai diem ghi nh~ ban d§u, Cong ty x~p nq phai tra tai chinh vao nh6m duqc ghi nh~n thong qua laill6.

N(yphdi tra tai chinh du(ycxac dinh theo gia trj phfm b6

Cac khoan nq phai tra tai chinh khong duqc phiin 10\ii la nq phai tra tai chinh duqc ghi nh~ thong qua liiill6 sl! duqc phiin10\ii la nq phai tra tai chinh duqc xac djnh thea gia tri phiin b6.

Vi~c phiin 10\ii cac cong C1,lUli chinh ke tren chi nh~m m1,lcdich trinh bay va thuy~t minh va khong nh~m ml,lCdich mo taphuang phap xac dinh gia tri cua cac cong C\l tai chinh. Cac chinh sach k~ toan ve xac dinh gia tri cua cac cong C1,ltai chinhduqc trinh bay trong cac thuy~t minh lien quan khac.

4.2.2 Nguyen tdc ghi nh9n va phuong phdp k¬ toan ghi nhQngia tri danh gia fgi cac khoan ddu tu thea gia thi truang ho¢c gia trihrp ff (trong truang hr;tpkhong co gia tri thi truang) (tuan thu cac quy dinh hi¢n hanh cua philp fUQtchUngkhoan) ho(icgiagoc:

4.2.2.1 D6i voi C6 phi~u

C6 phi~u dii niem y~t duqc phan anh thea nguyen gia trir di d1,1phong giam gia chUng khoan tren co sa tham khilO gia d6ngctra d6i vai Sa Giao dich Chung khoan Thanh ph6 Ha Chi Minh va gia blnh quiin d6i vai Sa Giao dich Chung khoan Ha NOit\1ingay k~t thuc ky k~ toan.

Chung khoan v6n chua niem y~t duqc t1,1do mua ban tren thi truang phi t~p trung ("OTC") duqc phan anh theo nguyen gia trudi d1,1phong giam gia chung khoan tren co sa tham khao gia giao dich duqc cung dp t6i thieu bai ba cong ty chUng khoan.

Chung khoan d§u tu dai h\in la chung khoan v6n chua niem y~t nhung khong duqc tl,I do mua ban tren thj truang OTC duqcphan anh thea nguyen gia trir di d1,1phong giam gia dva tren danh gia cua Ban Giam d6c cong ty. Chung khoan nq duqc h\ichtoan thea gia g6c, duqc phiin b6 d§n, Slr d\lng lai sufit th1,1ct~ trir di d1,1phong giam gia d1,1atren danh gia cua Ban Giam d6ccong ty. Ban Giam d6c cong ty xac dinh gia tri cua khoan d1,1phong giam gia sau khi xem xet nguyen gia, dieu ki~n cua thitruang, tinh hinh va k~t qua hO\it dOng kinh doanh hi~n t\ii va tuang lai va dong tien d1,1ki~n cua t6 chuc phat hanh.

01,1phong giam gia chUng khoan sgn sang de ban va chung khoan d§u tu dai h\ill nhu de c~p a tren duqc hoan nh~p khi vi~ctang len sau d6 cua gia tri c6 the thu hai la do S1,1ki~n khach quan xay ra sau khi khoan dV phong duqc I~p. Ov phong chi duqchoan nh~p d~n muc t6i da bing gia trj ghi s6 cua khoan d§u tu khi chua I~p dV phong.

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CONG TY CO PHAN CHUNG KHoAN VNDIRECT

Dia chi: S6 01 Nguyen ThuQTIg Hi6n, P. Nguy~n Du, Q. Hai Sa Tnrng, TP Ha NoiThuyet minh SCTC Hop nhftt cho ky bao cao k~t thuc ngay 31 thang 12 nam 2018 (ti~p)

Mdu s6 B05 - CTCK IHN

Nguyen gia cua chirng khoan san sang d~ ban va chirng khoan dau nr dai han duoc xac dinh thea phuong phap binh quan giaquyen.

4.2.2.2 D6i voi cong C\lthi tnrong tien t~:

Trang do:

- Ti~n giri co ky han c6 dinh thea cac kY gui khac nhau duoc danh gia lai khi co kha nang bi t6n th~t khong the thu h6i va rmrcdl) rui roo

4.3 Nguyen tde ghi nh(in tai san e8 iI;nh hi1'uhlnh(i) Nguyen gia

Tai san c6 dinh httu hinh ducc the hien theo nguyen gia tnr di gia tri hao mon lily kS. Nguyen gia tai san c6 dinh htru hinh baog6m gia mua, thuS nMp khAu, cac 10llithuS mua hang khong hoan Illi va chi phi lien quan tIVc tiSp de dua tai san dSn vi tri vatr\lfig thai hOllt dong cho m\lC dich su d\lng dll d\l' kiSn, va chi phi de thao dO',di dai tai san va khoi ph\lc hi~n truOng tlli diadiem d~t tai san. Cac chi phi phat sinh sau khi tai san c6 dinh huu hinh dll dua VaGhOlltdong nhu chi phi sua chua, bao duangva dlli tu du<;ycghi nh~ VaGbao cao k~t qua hOlltdong kinh doanh trong ky rna chi phi phat sinh. Trang cac truOng hgp c6 thechung minh mot cach ro rang rang cac khoan chi phi nay lam tang I<;yiich kinh tS trong tuong lai d\l' tinh thu du<;yctu vi~c sud\lng tai san c6 dinh huu hinh vu<;Yttren muc hOllt dong tieu chuAn theo nhu danh gia ban dau, thi cac chi phi nay du<;ycvanhoa nhu ml)t khoan nguyen gia tang them cua tM san ca dinh huu hinh.

(ii) Khftu hao

Kh~u hao du<;yctinh thea phuong phap dUOngthing d\l'a tren thai gian huu d\lng uac tinh cua tai san ca dinh hil'u hlnh. Thaigian huu d\lng uac tinh nhu sau:• nha cua, v~t ki~n truc 10 nam• d\lng C\lvan phong 03 - 10 nam

4.4 Nguyen tdc ghi nh(in lili san c8 iI;nh vo h/nh

Tai san ca dinh vo hinh bao g6m phdn m~m may vi tinh. Gia mua cua phan mem vi tinh mai rna phan mem vi tinh nay khongla mot bO ph~ khong the tach rai vai phdn cung c6 lien quan thi du<;ycvan hoa va hllCh toan nhu tai san ca dinh vo hinh.Phan m~m vi tinh du<;ycphan b6 thea phuong phap dUOng thing tit 3 dSn 10 nam

4.5 Nguyen tde ghi nh(in va Ifinh bdy vi S(l'suy giam gia If; eila lai san phi liin If4.6 Nguyen tde ghi nh(in cac khoan ilau tlr lai ch(nh dai hem (Cong ty con, cong ty lien doanh, lien kil)

Khoan dau tu ban dau du<;ycghi nh~ thea phuong phap gia gac. Khi du<;ycchia l<;Yinhu~ tu ben nh~ dau tu, Cong ty ghinh~n VaGk~t qua kinh doanh trong ky du<;ycnh~n.

4.7 Nguyen tdc ghi nh(in va trinh bay eac khoan nh(in kj quy, kj CIr(J'cngdn heln, dai h(ln

Ti6n nMn ky quy khong thuoc tai san cua Cong ty. Khi nh~ du<;ycti6n kY quy thea cac cam kSt cua hgp d6ng kinh te, Cong tyghi nMn tach bi~t thea tung dai tUQTIgva th\l'c hi~n hoan tra day du sau khi kSt thuc hgp d6ng kinh t~.

4.8 Nguyen tdc vaphlrO'ngphap ki toan cac khoan pha; thu ngdn h(ln, dai h(ln

4.8.1 Nguyen ttic va phuang phdp ki (oan cae khocmphdi thu v€ tai scm tai ehinh:(a) Phai thu va d\l' thu c6 tuc:

C6 tuc, I<;yinhu~n du<;ycchia phat sinh tu cac TSTC thuoc danh m\lc dau illcua Cong ty du<;ycghi nh~ khi Cong ty du<;ycquy6nnh~n c6 tuc tu quy6n sa huu c6 phiSu dll du<;ycxac I~p (tlli ngay khong huang quy6n) dai vai cac c6 phi~u hlnh thanh truacngay khong huang quy6n va c6 Thong bao chia c6 tuc cua T6 chuc phat hanh dll xac I~p (theo Nghi quySt Dlli hOi d6ng c6dong, Dlli hOi thanh vien v~ chia c6 tuc).C6 tuc khong du<;ycghi nh~n cho Cong ty dai vai cac c6 phi~u giao dich sau ngay khong huang quy~n.

(b) Phai thu va d\l' thu ti~n Illi cac tai scm tai chinh :- Phai thu va d\l' thu ti6n Illi dSn ky nhung chua nh~n du<;ycti~n:

Ti6n Jiiiphat sinh tu cac tai khoan tai chinh cua Cong ty du<;ycghi nh~n tren co sa Illi d6n tich thea thai gian va Illi su~t th\l'c tStung kY kS toano- Phai thu va d\l' thu ti6n Illi dSn ky nhung chua dSn kY nh~n Illi:

Hang thang, Cong ty d\l' thu cac khoan Illi phat sinh tlr cac tai san tai chinh thea Illi su~t th\l'c t~ va thai gian phat sinh trong kY

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CONG TY CO PHAN CHUNG KHoAN VNDIRECTDia chi: S6 01 Nguyen ThuQTIgHien, P. Nguysn Du, Q. Hai Ba Tnrng, TP Ha NQiThuyet minh BCTC HOi' nh§t cho ky bao cao k@tthuc ngay 31 thang 12 nam 2018 (tiep)

Mall sci B05 - CTCK IHN

4.8.2 Nguyen tde va phuong phap ki toan cac khoan phai thu khdc :

Cac khoan phai thu khac diroc phan anh thea nguyen gia.

4.8.3 Nguyen tde va phuang phdp ki toan du' phong nophai thu kh6 dot:

Cac khoan phai thu tir giao dich chirng khoan va cac khoan phai thu khac dircc phan anh thea nguyen gia tnr di dir phong phaithu kh6 doi,Theo Thong nr 228, rrurc trich I~p du phong no phai thu kh6 doi nhir sau:

Thai gian qua han Mire trich du phong

Tir tren sau (06) thang den diroi mot (01) namTir mQt (01) nam den duoi hai (02) namTir hai (02) nam den duai ba (03) namTren ba (03) nam

30%50%70%100%

4.8.4 Nguyen tde va phuang phdp ki toan thui va cac khoan phdi m5p Nha nuac:

Thue Thu nh~p doanh nghi~p

Thue thu nh~p doanh nghi~p tinh tren Iqi nhu~n ho~c 16 cua kY bao g5m thue thu nh~p hi~n hanh va thue thu nMp hoan Illi.Thue thu nh~p doanh nghi~p duqc ghi nh~ trong bao cao ket qua hOllt dQng kinh doanh ngolli trir tmemg hOi' khoan thue thunMp phat sinh lien quan den cac khoan m\lC duqc ghi nh~ th~ng vao v6n chu sa huu, khi d6 khoan thue thu nh~p nay clingduqc ghi nh~n th~g vao v6n chu sa hCtu.

Thue thu nh~p hi~n hanh la khoan thue dl,fkien phai nQP d\l'a tren thu nh~p chiu thue trong nam, Slr dVng cac muc thue swlt c6hi~u li,rcho~c co ban c6 hi~u I\l'c tlli ngay ket thuc nien dQ ke toan, va cac khoan dieu chinh thue phai nQP lien quan den namtmac.

Thue thu nh~p hoan Illi duqc tfnh theo phuong phap s6 du nq tren bang din d6i ke toan cho cac chenh I~ch t\UTIthai giua giatri ghi s6 cua cac khoan m\lC tai san va nq phai tra cho m\lC dich bao cao tai chinh va gia tri xac dinh theo m\lC dich thue. Giatri cua thue thu nMp hoan Illi duqc ghi nh~ d\l'a tren cach thuc thu h5i ho~c thanh toan d\l' kien d6i vai gia tri ghi s6 cua cackhoan mvc tai san va nq phai tra, Slr d\lng cac muc thue suAt c6 hi~u Il,fcho~c co ban c6 hi~u I\l'c tlli ngay ket thuc nien dQ ketoano

Tai san thue thu nMp hoan Illi chi duqc ghi nh~n tuong ung vai muc Iqi nhu~ chiu thue ch~c ch~ trong tuong lai rna Iqinhu~n d6 c6 th~ dung d~ khAu trir vai tai san thue thu nh~p nay. Tai san thue thu nh~p hoan Illi duqc ghi giam khi khong conch~c ch~n thu duqc cac Iqi feh ve thue lien quan nay.

Trang 15

CONG TY CO PHAN CHUNG KHoAN VNDIRECTDia chi: S6 01 Nguyen Thirong Hien, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha N(liThuy€t minh BCTC H<;Ypnhdt cho ky bao cao k€t thuc ngay 31 thang 12 nam 2018 (tiep)

Mdu s6 B05 - CTCK IHN

4.8.5 Nguyen tdcphdn phoi loi nhudn cua CTCK: (cho cd dong hoac thann vien gop vbn, cae quy cua CTCK).

Cong ty thirc hien viec trich I~p cac quy duoi day tnroc khi phan b6 IQ'inhuan:Ty I~ trfch I~p hang nam S6 duo t6i da

Quy dir trfi' b6 sung van dieu I~ :Quy dtr phong tal chinh :

5% 1Q'inhuan sau thu€5% IQ'inhuan sau thu€

10% van dieu I~10% van dieu I~

4.9 Nguyen tlic vaphuong phdp ki todn ghi nh(in cdc khoan doanh thu, thu nh(ip CTCK:

4.9.1 Nguyen tdc va phuong phap ghi nhdn doanh thu va dw thu cd tuc, ai« liii tit, cae tai scmtai chlnh:

(i) Doanh thu hoat dQng moi gio'i ehu'ng khoanDoanh thu tlr djch VI,I moi giai chUng khoan duQ'c ghi nh~ trong bao cao k€t qua hOllt dong kinh doanh khi giao dich chungkhoan dil hoan thanh.(ii) Doanh thu hOl;ltdQng d§u tU' eh.rng khoanDoanh thu tu hOllt d(lng t\l' doanh chung khoan duQ'c ghi nh~n trong bao cao k€t qua hOllt d(lng kinh doanh khi Cong ty nh~nduQ'cThong bao thanh toan cho cac giao djch kinh doanh chUng khoan tu Trung tam Luu kY Chung khoan Viet Nam (d6i vaichUng khoan niem yet) va th6a thu~ chuy€n nhuqng tai san dil duQ'choan tdt (dai vai chung khoan chua niem yet).Doanh thu tien lili tu trai phi€u duQ'c phiin b6 vao bao cao k€t qua hOlltd(lng kinh doanh Slr dl,lng lili sudt thl,l'cteo(iii) Doanh thu tU'vAn d§u tU' ch.rng khoanDoanh thu tu hOlltd(lng tu vc1ndau tu duQ'c ghi nh~ trong bao cao k€t qua hOlltd(lng kinh doanh thea ti€n d(l hofln tMnh giaodich tlli ngay k€t thuc nien d(l k€ toano Ti€n d(l hoiin thanh duQ'cdanh gia tren CCI sa xem xet cac cong vi~c dil duQ'cth\l'c hi~n.(iv) Doanh thu til' djeh Vl,llu'u ky chu'ng khoanD,oanh thu tu djch VI,I luu ky chung khoan duQ'c ghi nh~n trong bao cao k€t qua hOllt d(lng kinh doanh khi dich VI,I duQ'c cungdip,

(V)Doanh thu tir tiSn UtiDoanh thu tu tien lili duQ'Cghi nh~n thea 1)' I~ tucmg ung vai thai gian d\l'a tren s6 du gac va lili sudt ap dl,lng.(vi) Doanh thu tir e6 t.rcDoanh thu tu c6 tuc dUQ'cghi nh~ khi quyen nh~ c6 tuc duQ'cxac I~p.

4.10 Nguyen tlic ghi nh(in doanh thu ta; chinh, chi plti hO(ltilpng tai chinh:

Ghi nh~n chi phi lili yay: Chi phi yay duQ'c ghi nh~ la chi phi trong ky khi chi phi nay phM sinh, ngolli tm trtrb'ng h<;Ypchi phivay lien quan den cac khoiin yay cho ml,lCdich hinh thiinh tai san dli dieu ki~n thi khi do chi phi yay se duQ'cv6n hoa va duQ'cghi vao nguyen gia cac tai san nay.

4.11 Nguyen tlic va phllO'ngpltdp ghi nh(in chi phi Thu&Thu nh(ip doanh nghifp hifn hanh:

Thu€ thu nh~p hi~n hiinh la khoan thu€ d\l' ki€n phai n(lp d\l'a tren thu nh~p chiu thu€ trong nam, su dl,lng cac muc thu€ sudt cohi~u l\I'c ho~c CCI ban co hi~u l\I'c tlli ngay k€t thuc nien d(l k€ toan, va cac khoan dieu chinh thu€ pMi n(lp lien quan den namtrtrac.

Cae chrnh sach djnh gia cae tili san tili ehrnh thuQe Danh ml,lc tili san tili ehrnh eua CTCK5. .~

Do lu~t k€ toan chua thong qua nen vi~c danh gia Illi cac khoan ml,lc dau tu thea gia tri h<;YpIy cong ty chua thl,l'chi~n, Chinhsach dinh gia cac tai san tai chinh thu(lc Danh ml,lCtai san tai chinh cua CTCK thea nguyen t~c gia g6c

Trang 16

CONG TV CO PHAN CHUNG KHoAN VNDlRECTDia chi: S6 01 Nguyen Thirong Hi~n, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha NQiThuyet minh BCTC HQ'pnhat cho kY bao cao k(\t thuc ngay 31 thang 12 nam 2018 (ti(\p)

Mau s6 B05 - CTCK IHN

6, Thong tin ba sung cho cac Ban cao tai chinh

A Thuy~t minh v@Bao cao tlnh hlnh tai chinh31112/2018 31112/2017

1 Ti@nva cac khoan nrong duong ti~nTi~n gui ngan hang cho hoat dQng CTCKTi~n gui bu tnr va thanh toan giao dich chirng khoanCac khoan nrong dirong ti~n

507,385,277,11812,479,617

408,000,000,000

241,434,033,47436,204,819

101,000,000,000

CQng 915,397,756,735 342,470,238,293

2 Gi:i tr] khai IU'Q'nggiao djch thuc hi~n trong nam

CHI TIEU Kh8i IU'Q'nggiao djchthuc hi~n trong nam

Gia tr] kh6i 1U'Q'ngdjchthuc hi~n trong nam (tr.d)

33,1

a) Ciia CTCK- C6 phieu- Trai phieu- Chung khoan khac

CQngb) Ciia Nha ddu tu- C6 phieu- Trai phieu

- Chung khoan khacCQng

Cac lo~i tai san tai ehinhTai san tai chlnh ghi nh~n thong qua llii/l~ (FVTPL):

31112/2018

224,614,319 15,912,662430,372,531 131,605,793

654,986,850 147,518,455

11,407,470,083 247,163,7397,413,891 762,966

44,299,053 883,222,97311,459,183,027 1,131,149,678

Tai san FVTPL 31112/2017

C6 phieu

CQng

Gia tr! ghi sa (*)

960,904,167,112Gia tr! hQ'p Iy1,017,006,471,196

Gia trj ghi sa701,170,242,525

Gia tr! hQ'p Iy734,946,831,356

960,904,167,112 1,017,006,471,196 701,170,242,525 734,946,831,356

3,2(*) Gia tri ghi s6 kh6ng bao gam 4.539.749.268 dang ph§n chenh l~ch ban PTI theo gia v6n hqp nh§.tCae khoan dAu tU'giil' d~n ngay dao h~n (HTM)

a, Cae khoiin dau til' g;~ din ngay dao h(In (HTM) ngiin h(In

31112/2018Tai san HTM 31112/2017

Gia tr! ghi sa Gia tr! hQ'p Iy Gia tr! ghi sa Gia tr! hQ'p IyTi~n gui c6 ky hllncon Illi tren 3 thangden I namCQng

5,371,330,000,000 2,258,215,032,772

5,371,330,000,000 2,258,215,032,772

b, Cae khoiin dau til' g;~ din ngay dao h(In (HTM) da; h(In

31112/2018Tai san HTM

Gia tr! ghi sa Gia trj hQ'PIy31112/2017

Gia tr! ghi sa Gia tr! hQ'p IyTi~n gui c6 ky hllncon Illi tren 1 namCQng

100,000,000,000 300,000,000,000

100,000,000,000 300,000,000,000

Trang 17

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CONG TY CO pHAN CHUNG KHoAN VNDIRECT

Dia chi: se 01 Nguyen Thirong Hien, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha Noi Mdu s6 B05 - CTCK IHNThuy~t minh BCTC Hop nhdt cho kY bao cao k~t thuc ngay 31 thang 12 nam 2018 (ti~E)

7 Chi phi tra tru'cYca Chi phi tra truce ngan han 31112/2018 31112/2017

se dtr tai ngay 1 thang 1 7,756,485,234 5,835,778,600Tang trong nam 29,701,704,209 27,190,236,971Phan b6 trong narn (30,835,163,897) (24,867,416,588)Thanh ly trong ky (402,113,749)

S6 dtr t\li ngay cu6i ky 6,623,025,546 7,756,485,234

b Chi phi tra tnroc dai han 31112/2018 31112/2017s6 dtr tai ngay 1 thang 1 4,614,344,843 7,144,232,309Tang trong nam 8,787,316,679 3,657,663,448Phan b6 trong nam (5,927,590,286) (6,178,503,414)Thanh Iy trong ky (886,240) (9,047,500)S6 du t\li ngay cu6i ky 7,473,184,996 4,614,344,843

8 Tinh hinh tang, giam tai san c6 djnh hil'u hinh(Xem phu luc 02)

9 Tinh hinh tang, glam tai san c6 dinh vo hinh

31112/2018 31112/2017Nguyen gia

se dir tai ngay 1 thang 1 78,230,908,391 66,725,200,461Tang trong narn 4,853,169,816 4,696,348,930Chuyen nr chi phi xay dung co ban da dang 6,809,359,000se dtr tai ngay cu6i ky 83,084,078,207 78,230,908,391Gia tr] hao mon lily kS

sb du tlli ngay I thang I 53,126,575,887 43,411,922,925Khdu hao trong nam 11,054,095,547 9,714,652,962sb du tlli ngay cubi ky 64,180,671,434 53,126,575,887Gia tri con I\li

s6 du tlli ngay I thang I 25, I04,332,504 23,313,277,536 ..,sb du tlli ngay cubi ky 18,903,406,773 25,104,332,504

,

10 Phai tra hO\lt dQng giao dich ch.mg khoan

31112/2018 31112/201710.1 Phai tni cho Sa Giao dich chung khoan 3,934,791,772 6,306,339,22810.2 Phai tra v€ chung khoan giao, nh~ dlli Iy phat hanh

:;:10.3 Phai tra Trung tam Luu ky chung khoan Viet Nam (VSD)10.4 Phai tni mua cac tai san tai chinh 148,490,500,000 757,423,894,00010.5 Phai tra t6 chuc, ca nhan khac

CQng 152,425,291,772 763,730,233,228

Trang 19

CONG TV CO pHAN CHUNG KHOAN VNDIRECT

Dja chi: S6 01 Nguyen Thirong Hi€n, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha NQiThuyet minh BCTC Hop nh~t cho ky bao cao ket thuc ngay 31 thang 12 nam 2018 (tiep)

II Thu~ va cac khoan phal nqp Nha nurrc

MJu s6 B05 - CTCKIHN

Thue Thu nhap doanh nghiep

Thue Thu nhap ca nhiinThue Gia trj gia tangCac loai thue khac (thue nha th§.u)Cac khoan phi, J~phi va cac khoan phai nQP khacC9ng

31112/2018

18,936,940,725

16,334,620,539

166,119,949

31112/2017

25,764,691,233

17,30 I,390,698

346,986,431

35,437,681,213 43,413,068,362

12 Chi phi phai tra

Lai vay/ Jili trai phieu phat hanh phai traChi phi phai tra khac

C9ng

31112/2018

91,697,222,994

721,752,236

31112/2017

14,762,319,630

768,668,51992,418,975,230 15,530,988,149

13 Phai tra ngu'ai ban

Cty CP nr vdn xiiy dung va™Thai DuongCong ty TNHH Thuong rnai va quang cao TDVien nghien ciru Cong nghe rungCty TNHH XD Trang tri nQi thdt Thimg TamCong ty TNHH Chong tham AWACong ty TNHH Duong DongCTCP Giai phap phfu1rnem Tai chinhCTCP tlurong rnai va djch vu trt,rc tuyen ONEPNhu thi Hai YanKhacC9ng

31112/20185,000,0005,593,933501,600

46,496,182

1,711,800,00010,000,000

602,700,000330,000

31112/20175,000,0005,593,933501,600

20,744,34046,496,182115,000,000

2,361,200,000

2,382,421,715 2,554,536,055

14 Phai tra, phai nQp khac

Nh~n ky quy, ky cuqc ngim h\lnPhai tra kh{lcC9ng

31112/201822,215,962

580,013,906

31112/2017599,595,962

1,500,620,751602,229,868 2,100,216,713

15 Yay (chi ti~t theo cac lo~i yay phat sinh trong ky ho~t clqng cua CTCK)

Lo~i yay ngin h~n Sa dl1yay cl§u ky sa yay trong ky sa tra trong ky sa dl1cuai ky

- Yay ngiin hang 4,351,896,422,610 97,249,324,343,698 95,588,050,868,001 6,013,169,898,307U:;;

- Yay ea nhiin- Yay eua d5ituqng khae

CQng 4,351,896,422,610 97,249,324,343,698 95,588,050,868,001 6,013,169,898,307- Cae IOlliYay ng:inhlln khae

Tang cqng 4,351,896,422,610 97,249,324,343,698 95,588,050,868,001 6,013,169,898,307

Trang 20

---------------- ---- -

CONGT: co PH~N iCHlJNG~OAN V~DIRECTDja chi: So 01 Nguyen ThuQ11gHien, p, Nguyen Du, Q, Hai Ba Trung, TP Ha NoiThuyet minh BCTC HQ]>nh~t cho Icy bao cao k~t thuc ngay 31 thang 12 nam 2018 (ti~p)

Ma'"us6 B05 - CTCK IHN

16 Ti~n nQpQuy 116trQ'thanh toan 31112/2018 31112/2017- Tien nop ban d§.u 20,000,000,000 18,257,761,747- Ti~n nop b6 sung 705,758,183- Tien Hliphan b6 trong nam 1,036,480,070

CQng 20,000,000,000 20,000,000,000

17 Lqi nhuan chua phsn ph6i 31112/2018 31112/2017L(,1inhuan da thuc hien chua phan ph6i 703,820,343,554 757,921,397,031L(,1inhuan chua thuc hien 5,326,797,135 27,021,271,065CQng 709,147,140,688 784,942,668,096

18 Tinh hlnh phan ph5i thu nh~p eho e6 dong ho~e cac thanh vien g6p v6n

Nam 2018 Nam 2017Lai da thuc hien chua philo ph6i narn tnroc

757,921,397,031 354,791,006,867(tai 31/12/2017)2 L6 chua thirc hien tinh den: 31/12/2017

3 L6/1aida thuc hien narn nay tlnh tir396,968,604,816 297,031,479,45311112018d~n 31112/2018

Co s6 loi nhuan philo ph6i cho c6 dong4 hoac cac thanh vien g6p vbn tinh den 1,154,890,001,847 651,822,486,320

31/12/2018 (4)=(1-2 +1-3)5 S6 trich cac quy nr lei nhuan 83,455,934,243 9,552,372,487

QUji du trii tiJichinh 20,798,544,491QUji dtr trir b6 sung v6n eMu l~ 20,798,544,491QUji khen thU'o-ng 41,858,845,261 9,552,372,487

S6 lai philnph6i cho cho c6 dong hO\lccacthiinh vien g6p v6n nam nay tili 30109/2018

6 (5)=(4*TYIe Philo ph6i thu nh~p cho cho c6367,613,724,000dong hO\lccae thiinh vien g6p v6n theo Dieu

Ie CTCK va Nghj quyet D\1ihQid6ng c6dong, Dlli hOithanh vien ) .,.Thue phai nop tinh tn:\nthu nh~p philo ph6i

'I7 cho Nha d§.utu sa hiiu C6 phi~u 2,811,052,600P(7)=(6*Thu€sudt calien quan)

8 T6ng thu nMp philoph6i cho c6 dong hO\lc364,802,671,400cae thanh vien g0p v6n (8)=(6·7)

'~

-:

Trang 21

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anqony!qd!'\)ll

l;lAUJ;l1Un;l[ydlUllYI.,Yl?A~~!U

nnqony!qd9JlyAUJ\?!Uny!qd9J

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!¢NVHdl'llUnllV8!UH'0'nau~An1lN'd'U\?!Hllu.6nqlu\?AnllN109S:lqJu!G.L:)3:m(l~ANYO~DN.1)H~NYHd0:)~.LDNQ:)

CONG TY CO PHAN bHlJNG KHoAN VNDIRECT, - I , _

Dja chi: So 01 Nguyen Thirong Hien, P. Nguyen Du, Q. Hai Ba Tnrng, TP Ha N(liThuyet minh BCTC HQ'J nhAtcho ky bao cao kSt thuc ngay 31 thang 12 nam 2018 (tiSp)

Mdu s6 805 - CTCK IHN

19.2 La til' cac TSTClghi nh~n thong qua liii/16a. La ban cac TSTf FVTPL

Narn 2018 sa 1U'Q'ngban T8ng gia trj banT8ng gia van blnhquan gia quySn tinh

d~n cuai ngay giao djch

L6 ban chung khoantrong nam

C6 phieu niem y~t

.~6 ~hieu ch~aruem yet I

Trai phieu niem yet

Trai phieu ch1aniem yet

49,086,079

3,757,221

1,173,540,217,356

48,515,485,000

1,321,653,539,924

51,133,227,000

(148,113,322,568)

(2,617,742,000)

90,620,000 9,504,456,890,000 9,508,886,037,500 (4,429,147,500)

8,605,627 18,604,773,280,460 18,661,351,445,935 (56,578,165,475)

STT

Doanh thu hoat 11IQngtai chinh

Loal doanh thu hoat dQng tai chinh

Lili ti~n gui khojg IcY h\U1va co ky han g6ckhong qua 3 thadg

!

CQng I

Chi phi tai chiJLeal chi phi tai

chlnh

Chi phi lai vay

152,068,927 29,331,285,872,816 29,543,024,250,359 (211,738,377,543)

20

31112/2018Ky nay Loy k~

31112/2017

1,082,895,836 5,908,714,023 3,768,871,084

1,082,895,836 5,908,714,023 3,768,871,084

21

STT 30/09/2018Ky nay

89,658,144,943

Loy k~

286,523,253,543

31112/2017

191,174,998,663

89,658,144,943 286,523,253,543 191,174,998,663

22 Chi phi quan Iy CTCK

31112/2018Loy k~

31112/2017Ky nay

65,368,848,073 200,178,319,634 173,358,585,494161,293,089 778,176,167 936,620,038

1,203,157,304 3,948,051,025 3,122,912,1136,487,733,310 21,958,681,733 19,137,603,000275,289,786 483,697,188 122,754,484

24,763,772,314 75,198,961,739 61,502,454,414609,834,222 2,419,450,989 2,399,565,090

98,869,928,098 304,965,338,475 260,580,494,633

T

LOtIichi phi qusn Iy CTCK

Luang va cac chi phi co lien quanChi phi vimphodg phamChi phi cong cu, !dl,lngcuChi phi khau hao TSCDChi phi thue, ph] va l~ phiChi phi dich Vl,lmua ngoaiL . h" hi.<;11 t e t uang 11illtl

CQng I

23 Thu nh~p khac I

Chi ti~t thu nh~~ khac

Thu nMp tu thJh Iy tai sanThu nh~p khac

CQng

31112/2018Loy k~

31112/2017Ky nay

11,774,593 85,454,545500,733,748 733,273,313 34,633,938,055500,733,748 745,047,906 34,719,392,600

Trang 23

A A' .In, ACONG TY Cu PHAN cmrxoKHO N VNDlRECTDia chi: se 01 Nguyen ThUkmg Hien, P. Nguyen Du, Q. Hai Ba Trung, TP Ha NQiThuyet minh B'C'I'C Hop n~iit cho kY b{1OC{IO ket thuc ngay 31 thang 12 nam 2018 (tiep)

Mdu s6 805 - CTCK IHN

24 Chi ph' 'h., Th. nl,P doanh 'OblipChi",, chiphi'b'~ TNDN

1. Chi phi thue thu nh~p eTeK hien hanh

- Chi phi thud !,hu n1gp CTCK tinh tren Thunhdp chiu thue niim hi~n hanh

- ou« chinh Chi Phi/thud Thu nhdp ~TCKcua cac niim truac lIiaoChi phi thue Thunhdp hien hanh niim nay

2. T6ng chi phi thu€ th nhap C'I'Cf, hien hanh

3. Chi phi thu€ t,hunh~rcrcx hoan lai

- Chi phi thue thu nngp CTCK hodn lai phatsinh tit cac khoan cflenh /~ch tam thin phaichiu thu€, I- Chi phi thu« Thu nf4P doanh nghiep hodnlai phdt sinh tit viec hoan nhdp tai san thudThu nhdp hoiin lai

- Thu nhdp thud Th'1nhdp doanh nghiep hodnlai phat sinh tit cac ~oan chenh /¢ch t(lm tMiaU(fc khau trit, I- Thu nhqp thue Th~ nhgp doanh nghi¢p holin[(Iiphdt,sinh tit caclkhocm [J tinh thud va uualii thue chua su d«ng

- Thu nhgp thud ThL nhgp doanh nghi¢p holin/(li phat sinh tit vi¢J hoem nh4p thud Thu nh4ph~lin [(Iiphai tra . I

4. Tong Chi phi thue Thu nh~p doanh nghi~phoiin Illi

31/12/2018

18,936,940,725

Liiyk~

93,214,602,899

31112/2017Ky oay

92,604,371,941

18,936,940,725 93,214,602,899 92,604,371,941

18,936,940,725 93,214,602,899

(6,558,555,799)

92,604,371,941

6,755,317,767(11,452, 189,626)

(11,452,189,626) (6,558,555,799) 6,755,317,767

(11,452,189,626) (6,558,555,799) 6,755,317,767

25 Liiy k@bao cao t I u oh~p toao di~n hQ'P nhit

Thay d8i tir

Chi tieu Sa dlfdAu ky sa phat sinhvan cho sO'huu va ghi

sa dlf cuai kynh~o vao k@tqua kinh ~doanh ~...

A 1 2 3 4 lLqi nhu~ da: th\l'e :-.J

hi~n sau thu€ 757,921,397,031 396,681,853,862 (450,782,907,339) 703,820,343,554 .JTNDN ~

,I

Lqi nhu~ chua27,021,271,065 (21,694,473,931) 5,326,797,134

,th\l'c hi~n .i

~CQng 784,942,668,096 374,987,379,931 709,147,140,688

Trang 24

CONG T~ CO PH~N ~Hl'fNG ~OAN V~~IRECT

Dia chi: So 01 Nguyen Thirong Hien, P. Nguyen Du, Q. Hai Ba Tnmg, TP Ha NQiThuyet minh BCTC HQ'J nhat cho ky bao cao k€t thuc ngay 31 thang 12 narn 2018 (tiep)

Mdu s6 B05 - CTCK IHN

26 Nghi~p vI}vO'i c+c ben lien quan26.1 Danh sach va mri quan h~ v6'i cac ben lien qua~ co quan h~ kinh t@ phat sinh

Danh sach ben !ten quan M6i quan hePham Minh Htrong CT HDQTV? Hien I. TV HDQTTong Cong ty CP Bao hiem Biru di~n CT HDQT d6ng thai la TV HDQT cua PTICong ty CP Ong Trung uong CT HDQT d6ng thai la CT HDQT cua OTWI ,Cong ty TNHH Q.?ucinIy Dau nr H&H CTHDQT dong thai la CT HDTVCong ty CP np tloan Dau nr I.P.A TV HDQT VND d6ng thai la CT HDQT IPACong ty TNHH rQt thanh vien tai chinh IPA TV HDQT VND d?ng thai la Chu tich Cong ty; c6 dong IanCong ty CP Di~n nong thon Tra Vinh TV HDQT VND dong thai la TV HDQT DTVCong ty CP Nan~ IUQ'IlgB~c Ha TV HDQT VND d6ng thai la CT HDQT B~c HaCong ty CP Honi-r:JgQcA Chau TV HDQT VND d?ng thai la CT HDQT hon NGQc A ChauCong ty TNHH Bat dQng san ANVIE TV HDQT VND dong thai la CT HDTV ANVIECong ty CP Thl,Tbpham HOMEFOOD TV HDQT VND d6ng thai la CT HDQT HOMEFOODCong ty Cp Dic~ V\l HOMEDIRECT TV HDQT VND d6ng thai la CT HDQT HOMEDIRECTCong ty CP ThuJmg m\li va Dau tu IPA Cfru TV HDQT VND d6ng thai la CT HDQT IPA Clm LongCong ty CP Co Ifui Nganh In TV HDQT VND d6ng thai la CT HDQT CKII ,Cong ty CP Du Ilch - Dlch V\l HQi An TVDQT VND dong thai la TV HDQT HOT

26.2 Giao dich v6'i cL ben lien quan

S6 du va cac giab dich trQng y€u cua Cong ty vai cac ben lien quan t\li ngay 30109/2018 va cho kY bao cao k€t thuc cung ngay

Gia tri giao dich2018 2017VND VND

HQi dang Quan ri, Ban Tang Giam dflc, Ban Ki~m soatTien luang >llathuang 14,913,000,000 4,144,000,000

sa dlT t~i ngay31112/2018 31112/2017

VND VND

Cong ty ca phAh T~p doan DAu tIT IPA

~hi phi thuel qJan 10581,277422Iy van phong i "Mua cong ty co

Cong ty Ca phA Dich vI}HOMEDIRECTGop v6n dau tu ITai khmin giao dichchung khoan IThu phi phat Mnhtrai phi€u I 2,900,000,000

Doanh thu khac 6,999,439

Tni liii khong !kY 12,239,320

~~~ phi khac I 120,000,000

Cong ty TN~I~TV Tai chinh IPANMn gop von dlau

tu ITai khmin giao ichchtrng khoan.Doanh thu phiTni liii khong kYh\lD

6,528,200,365

22,000,000,000

7,500,000,000

130,916,841

7,500,000,000

2,350,414,026

163,600,262

,~r

561,883,540,000 392,011,780,000

Nh~n c6 tuc uaV d

· 56,188,354,000n lreCt I

Tang Cong ty bao hi~m BIfU di~n (pT!)

23,580,113 1,272,319,199

28,736,553

1,523,447

1,169,588

9,460,869

Trang 25

CONG T~ CO PH~N ~HirNG ~IOAN V~IRECTMdu sa 805 - CTCK IHNDia chi: So 01 Nguyen Thuong Hien, P. Nguyen OU, Q. Hai Ba Trung, TP Ha Noi

Thuyet minh BCTC HJ nhdt cho ky bao cao k~t thuc n a 31 thing 12 nam 2018 (ti~ )

DAunr c6 phieu 150,160,550,000 150,160,550,000ce nrcTai khoan giao dich

4,917,741,997 7,362,773,082chirng khoan IDoanh thu phi 1,563,621,633 1,330,706,536Trii Illi khong IcY

19,742,135 53,372,005h\ln

CTCP Du ljch - Dich vy Hiii An (HOT)DAuttl c6 phieu 9,644,810,000 9,644,810,000

CTCP Niing hrQ1lgBAcHitTai khoan giao dich

12,144,691,908 12,755,392,318chirng khoanTra Uii khong ky

1,308,348 7,856,635h\}ll

Cong ty CP Ho? NgQc A ChiluTai khoan giao ich

322,843 3,879,992chirng khoanTra liii khong ky

210,451 1,068,277h\ln

Cong tyTNHH Bftt iliing san ANVIETai khoan giao ich

14,041,599 186,397,769clurng khoanTra liii khong ky

115,381 3,615,040h\}llDoanh thu phi 271,551

Cdng ty CP Th\fc phAm HOMEFOODTai khoan giao dichchirng khoan 524,235 522,597Trii liii khong ky

1,638 4,207h\lnChi phi khac 18,039,481

Cdng ty CP CIYkhf Nganh In~D(lt CQC tien thu . dlit 500,000,000 500,000,000 '(Tai khoan giao [ch ~

chirng khoan 508,731,597 1,088,995,065Trii liii khong ky

1,400,508 545,065 .~h\lnDoanh thu phi 1,699,976

Phtlm Minh HU'o'ngSa huu c6 phi~u VNO (menh gia) 64,144,590,000 9,868,320,000Thu lao HDQT 84,000,000 84,000,000

Trang 26

--------------------,-----------------~.-----CONG TY co PHAN HirNG KHoAN VNDlRECTDja chi: S6 01 Nguyen uong Hien, P. Nguyen OU,Q. Hai Ba Tnrng, TP Ha NQi Mdu s6 B05 - CTCK IHNThuyet minh BCTC Hql nhdt cho ky bao cao k~t thuc ngay 31 thang 12 nam 2018 (ti~p)

Tai khoan giao dichclurng khoan 355,986,415 41,181,215Tra lai khong kyhan 790,592 295,274Doanh thu phi 166,141,845 4,851,019Nhan c6 nrc

171,000

Vndirect 1,343,736,050

Vii HiSnSa htru c6 phi~u NO (Menh gia)Thu lao HDQT 84,000,000chung khoanTnii phi~u VNDTra lai khong kYh\ll1Doanh thu phiNhan c6 nrc

2,850,2606,415,077

Vndirect

Ngiroi I~p

UBa Vii Thanh V~K~ toan t6ng h

84,000,000

5,910,8934,547,617

Ba Nguyen Ha NinhK~toan tnrong

Lap, ngay 19 thang 01 nam 2019

Trang 27

1,800,000 1,640,000

620,055,7666,293,800,000

1,179,360,57953,293,800,000

8l11ueJl

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