Báo cáo tài chính công ty cổ phần chứng khoán bos 1603921103

cONG TY co PHAN cHUNG KHoAN Bos BAO CAO TAI CHINH Quf nim 2020 CONG TY cO PHAN cHf,Nc KHoAN Bos Tang 25 Tda nna vin phdng 265 Cdu Cidy, P.Dich Vqng, Q.Ciu NQIDUNG Trang rj 860 c6o tlnh htnh tai chinh 0l -03 Brio c6o k6t qui ho4t ttQng 04-05 860 c6o luu chuyen den te 06-07 86o c6o tinh htnh bii5n dQng v6n chri sd htu Thuyi5t minh 860 c6o tai chinh 08 09-27 CONG TY cO PHAN cHt/Nc KHoAN Bos Tdng 25 Tda nhd vdn phdng 265 Cdu Gi6y, P.Dich Vang, Q.Cdu ciliy, HdNQi BAo cAo rAr cHiNH Cho k' k6 toan kCt th irc ngity 30109/2020 BAo cAo riNn uiun rAr cHiNH T4i ngiy 30 thdng 09 nim 2020 M6u B01a - CTCK Don vi tinh: VND Thuy6t minh Ml si5 Chi tieu oltolt2020 30109t2020 TAI s,iN A I T,iI sAN NGAN HAN Tii sen tii chinh 1.1 TiA Cdc tdi sdn tei chinh ghi nh6n rhong qua laii 7.2 PhAi thu va dt thu cii nic, tiin tdi 16 { |VTPL) I,089,115,045,454 ll0 1,062,433,1t 5,049 t9,434,296,906 319,434,296,906 r,087,630,854,83r 1.3.1 323 ,894,s93,636 270,000,000,000 297,'786,59t,260 7.3.2 140,585,790,905 6,146,97 0,472 I I n1m tt7 cac titi sAn fii chinh I l7.t I t7.2 l9 t22 129 130 r31 Vat tu vrn phdng, cdng cg, dpng cp Chi phi trd trudc ng6n han 133 B TAI SAN DAI HAN 200 tii chinh dli h4n 6,t46,970,472 559,147,590 7.4.2 383,287,500 29,t 50,812,7 4'7 3,781,287,500 29,50t,'7 55,21',1 7.4.3 r,946,437,869 t0,'7 59,128 (29,109,t34,986) (29, r 09, 134,986) 1,121 ,529,489 1,484,190,623 473,363,580 7.5 303,740,000 7.6 a 8r'1 ,',1 89,489 14,151,436,201 7| 17,503,404,139 r6,4r9,158,586 1,010,827,043 ,424,945,7 57 210 220 221 7.7 222 (*) 223a 22'7 - Nguyen gi6 7.8 228 - Gia tri hao mdn Iuy k6 (*) III Bdt dong sin iliu trr IV.Chi phi xey d$ng c0 bin dO dang V Tii sin dii hqn khic Chi phi tra trudc ddi han Tidn nQp Qu! H6 trq to6n Tdi sdn ddi han khiic VI DU phdng suy giim gi, tri tdi sen TONG CONG 559,147,590 t32 II Tiisan c6 dinh l Tei san c6 dinh hiiu hinh - Nguyen gi6 - Gi6 tri hao mdn luy k6 Tai sdn c6 dinh vo hinh s5,493 ,205,282 120 II Tii sdn ngin h4n khric l Tam ling sen 300,000,000,000 121 Du phdng suy giam gi6 tri cac kloan phai thu (*) Tii 329,607 ,243,840 329,607,243,840 7.4.1 118 l i L 7.1 13 114 8.Tra tru6c cho ngudi b6n Phai thu cac dich vu CTCK cung cAp 10 Phni thu nQi bd I l Phai rhu \ l6i giao dich chung klodn 12 C6c khoan phai thu kh6c 13 1,063,ss4,644,538 lll l.1 lt2 l.TiCn vd cAc kioan tuqng duqng tiCn Cec kioan ddu tu git dtin ngdy tt6o Cac khoan cho vay C6c khoan phai thu 7.1 Phai thu bdn cdc tAi san fui chinh 100 229a 255 T,iI sAN h4n ,999,264 24,514,519,918 6,017,435,650 I7,710,776,22l (t t,723,340,57 t) 10,401,722,936 19,529,319,948 (9,127,597,0t 2) - 250 dii 12,'701 (t t,8t 2,520,681) 230 240 252 254 4,801,404,875 t7,771,939,221 (t2,970,5 34,316) 7.6 b 7.9 s6,648,032,062 33,837,969,198 t2,794,253,555 r 0,015,809,309 55,40g,787J7; 4,520,'7 t5,07 10,888,342,620 r0,000;t29,47 260 270 1,137,706,080,739 r,160,943,991,2r1 c6NG TY C6 PH,iN cHiING KHoAN BoS Tdng 25 Tda nhd BAo cAo Bio vin phdng 265 Cdu Gidy, P.Dich Vpng, Q.Cdu Gi5y, Ha NQi r,ir cHiNH tinh hinh c6o tli chinh (ti6p theo) Chi ti6u ThuyAt minh Mi s6 30t09D020 0l t0 2020 NGUdN V6N C Ng PHAI TRA 300 t3,533,302,163 34,370,207 ,907 310 318 319 13,533,302,163 30,166,692,049 Phai tre hoat dong giao dich chring kho6n Phai lre !e l6i giao dlch cdc tai sdn tai chinh 4,304,58t,469_ t'7,902,785,112 320 l NQ pheitre ngin hen PhAi tre ngudi b6n ngin han Ngudi mua tra tien trudc ng6n hAn 10 Thue \a ciic [hoiiLn phdi nop Nha nuqc 322 323 l2.Cdc khodn trich n6p phfc lqi nhan vien 324 325 | Chiphiphaitrd ngin han ( ac kioan phai tra phai nop ngan han khdc 19 Qui khen thudng, phric II Nq phii tre loi ddi h?n 7.12 161,250,000 407,909,934 6,990,620,5r0 1,070,53'1,477 1,786,891,080 t5 96,443,306 t2'1 ,37 ,5 7.13 79,875,000 100,630,000 329 2'76,091,092 133,331,383 331 4,5 53,'7 62,984_ 354 v6N cHrl sO HLtI 2,060,980,406 4,203,515,858 7.14 400 I V6n chi sd h0u 410 l von 411 oau Iu cua cnu sd hltu 1.1.V6n g6p cria cht sd 7.11 hiu 60,2s2 933,'.1 463,750,000 340 l2.Du phdng phii td dai han D 2,249,422,692 32r 11 PhAi tre ngudi lao d6ng 13 ',7.r0 4l l.l '7.15 4,203,515,858 | ,124,172,778,57 |,126,573,783,304 ,124,172,778,57 I,126,573,783,304 969,530,383,997 969,530,383 ,997 969,225,090,000 969 ,225 ,090,000 969,225 ,090,000 969,225,090,000 a Cd phieu phd ttrOng c6 quydn bidu quyer 4l1.ta 1.2 Thlng du v6n c6 phdn 4t r.2 (219,330,000) (219,330,000) 4t1.4 524,623,997 524,623,997 4t4 10,724,210,951 6,755,7s6,204 415 | | ,263,566,694 416 1,469,230,439 411 131,185,386,495 1.4 V6n kh6c cria Qui du trt di6u chi sq hilu lC Quy dU phdng tdi chinh vd nli ro nghiep vu C6c Quy khdc thuOc v6n chrl sd hiiu / Lgr nnu?n cnua pnafl pnol ,29 5,t t ,947 533,007,986 | 42,459,523 ,t'7 7.l.Lqi nhudn sau thud da thttc hien 117.1 36,4I3,478,559 t83,67t,261,9t6 7.2.Lqi nhudn chta thttc hi€n 417.2 94,77 t,907,936 (1t,21 t,738,746) ToNG CONG No v,i v6N cnri sd H0u 440 1,137,706,080,739 1,160,943,991,211 I I c6NG TY c6 PH.iN CHT'NG KHoAN Bos Tdng 25 Tda nhd vdn phdng 265 Cdu Gidy, P.Dich Vqng, Q.Cdu Gidy, Hd NOi BAo cAo TAI cHiNH Beo c6o tinh hinh tli chinh (ti6p theo) cAc cHi rrtu NGoAr BAo cAo riNH HiNH rAr cHiNTr Don cHi TT6U A TAI SAN C.A CTCK VA TAI SAN QUAN KT,T Ma s6 TM THEO CAM hdnh Cd phiilu dang luu C6 phii5u Tdi san tei chinh niem yiivdang qu! Li cTcK 006 ki 0uo1/2020 96,922,509 96,922,s09 16,948,460,000 57,951,980,000 giao dich tai VSD cria 008 CTCK l tinh: VND OO7 Tdi san tdi chinh da luu kli tai VSD vA chua giao dich I 30/0912020 tl Tdi san tdi chinh sia l6i giao dich cia 7.16 cia 81,110,000,000 OO9 CTCK 0ll 12 Tdi san tei chinh chua luu ki tai VSD crla CTCK 012 7.t7 B TAI SAN vA CAc KHoAN PHAI TR]i vI TAI sAN QUAN 65,050,000,000 131,160,000,000 t L* cAM Kf,T vor KHACH HANG I I san tai chinh niem )Cl/d6ng ki giao dich tai VSD cia Nhd ddu tu 021 a Tdi san tdi chinh giao dich tq chuy€n nhLrgng 021.1 b Tdi sAn tdi chinh han chi5 chuy6n nhuong c TAi san tdi chinh giao dich cam co 021.2 d Tdi san tei chinh phong € t6a t?m gi0 Tdi san tdi chinh chq to6n Tei sen tai chinh chd cho vay Tai san Ai chinh da luu ki tai VSD vd chua giao dich cria Nhd ddu tu ki 636,108,200,000 3,17 6,723,240,000 6r 9,192,1 10,000 965,495,940,000 021.3 8,000,000,000 94,000,000 2,198,100,000,000 021.4 196,7r0,000 8,719,380,000 021.5 f, a Tdi san tdi chinh da luu '7.18 022 7.t9 29,202,930,000 24,031 ,460,000 29,202,930,000 24,031,460,000 tai VSD vd chua giao dich, tu chuydn nhuqng 022.r / 026 l ren gur cua Knacn nang 7.1 Tidn gui criaNhd ddu tu vd giao dich chtng khoAn theo phuong thr?c CTCK quen lli 7.20 027 2'7,385,085,484 19 ,9 s5,1 27 ,195,4t3,449 519,4t I,352,824 368,757,750 227,7 t8,060 189,672,035 544,363,879 t89,672,035 541,363,879 30,221,54s,583 526,998,97 ,298 30,22t,515,583 526,998,97 t,298 VSD 027 l 7.3 Tien gui bn hit va to6n giao dich chfng khoAn 029 Trong d6: Tiin a TiAn glxi bi gti bj,qui cia tri|A nhd ddu tu tqi 16,703 ban giao dtch chtimg khodn nt6c Nhd r16u tu Phei tre Nhd ddu tu vd tidn grii giao dich chung khoAn theo phuong thfc CTCK quan 031 8.1 Phai tra Nhi dtiu ur rrong n*oc vi tiin gii gno dich chtng khodn theo phuong th*c CTCK qudn 031.1 ii li Nguiri lip bi6u a-\ 1il,,"' I 13,033,300.000 021.6 Trin ThlThu Phuong 029.1 trrch k6 torn '., .- Phu Mb/ I Trdn Thi Lan 7.21 //"7 '{^ ? \" cd PnAl,.t I \ CONG TY cO PHAN CH{NG KHoAN Bos Tang 25 Tda nhi vdn phdng 265 Ciu Gi6y, P.Dlch Vgng, Q.CAu Gi5y, HriNQi BAo cAo TAI cHiNH Cho k' kii todn k6t thir c nei\y 30/09/2020 BAo cAo Kf,r euA Ho4r DoNG Quf nnm 2020 Mlu 802- CTCK Eon vi tinh: VND Ma cHi Trfu Thuy 2020 Qui3nnn20l9 2020 Liy ,6t so minh Quy ntrm 0l (16,559,310,964) 349,400 59 ,857 ,864,989 9,000,650,980 (r6,559,341 ,464\ 330,500 59,8s7,783,615 9,000,553,480 30,500 18,900 81,3?4 97,500 02 4,627,726,028 498,630,13',7 t7 ,911 ,726,029 19 ,928,167 ,t2s 03 t4.247 9',7 8,298 15,594,807,666 42,496,8t9,725 3',7 ,7 65 ,967 032 19,094.892 28,286,380,7 66 25 t,8t3 s65,570,544 971,916,55 | 1,662.117,200 Liiy k6 ntm k6 ndm 2019 I DOANH THU HOAT DONG Ll Lai ti! cAc tdi sen tdi chinl ghi nienth6ng qua lai,{6 (FVTPL) a Lai b6n c6c tei san tdi chinh FVTPL b Cheni lech fing danh gi6 lai cAc TSTC mong qua tavto c C6 tfc, tiiln lai phit sinh tir tai sdn tdi chinh FVTPL 1.2 Lai dr c6c khoan d6u tu nim gin diin ngdy deo han (HTM) 1.3 Lai tu cdc kloan cho vay vd pbdi thu L6 Doanl thu nghiep \u mdi gioi chung kholin 1.9 Doanh thu nghiep W llnl khoen 1.8 Doanl thu hoat d6ng hr 1.I ki chtmg 7.22 0l.2 7.23 01.3 '7.24 06 4,',7 ,t2t ,326,280 52,7 59,3 L Thu nlep hoat d6ng khec t2,t32 09 | 14,27 10 104,363,636 18,000,000 t45,363,636 227,000,000 ,254,123,703 44,963,73E,5r3 146,50s,0r7,2r0 r21,343,814,469 40 15,450,8r 7,500 )25,437,434,892 57,902,69s,382 11 20 cur PHi HoaT D0NG 2.1 L6 cec tdi san tei chinl ghi nnan thOng qua lai 16 (FVTPL) a Lo Dan cac Ial san ul cnlnn i v I rL b ChCnn lech giam dAnlt gie lai cec TSTC FVTPL 2.7 Chi phi nghiep vrt khoan n6i gioi chung 2.10 Chi phi nghi€p vu luu ki chrmg 2.1l (-hi phi hoal dong ru van r,i ktec Cong chi phi ho4t donq 2.12 Chi phi cec dich 21 209,7 21.1 7.22 21.2 '7.23 khoen chinh 4',7 ,7 201 ,563,297 ,9s9 209,747.740 15,4s0,8 i 7,500 (76,t2s,863,067) ,413 ,392,127 6.431,461,195 7,069,094,881 30 89,364,8s9 384,692,061 634,205,137 ll 3t,218,182 27 \,1r 32 40 7.25 31,2r8, r82 (3,205,032,680) 9,000,000,000 48,902,69s ,382 12,327,393,182 ,095 ,772,5 t9 55,000,000 1,7 43,722,908 184,89s,888 22,4sr,E66,644 t29,966,920,4r2 535,083,524 1,91s,944,601 36,580,538 239,606,1s6 339,90t,434 630,043,889 630,0,t3,8E9 III DOANH THU HO4T DONG TAI CHINH 3.2 Doanh thu, du thu c6 lcen hang \1116 lg.c.9 ,( ( vin tdi chini Cong doanh thu ho4t dong rr 01.1 ttc, lai ti6n gti 42 giqr , Cong doanh thu ho?t dong tAi chinh 50 7.26 36,5E0,53E 239,606,156 339,90r,434 VI CHI PHi QUAN LV CONG TY 62 7.27 ,r,563,062,490 4,630,E20,638 r1,990,811,042 983,9r8,843 rE,120,6s7 ,387 1,8E7,187,190 CHiJN6 KHOAN VII KfT QUA HOAT DONG 70 12,7l3,1E6,537 37 ,344,721 ,2r1 \ C6Nc TY c6 PH,AN CHI]:NG KHoAN Bos Tdng 25 fda nhd van phdng 265 Clu Ci6y P.Dich Vong Q.Ciu Ci6y Hd N6i BAO CAO TAI cHiNH Cho k} k6 toen kiit thn c ngary 30/09/2020 BAo cAo Kf,r euA Ho4r D9NG Qui nnm 2020 Miu B02- CTCK Eon vi tinh: VND Ma cHi TITU Thuy 6t so minh Quj nim 2020 Qui nIm 2019 Lfiy k€ nnm 2020 Liy kd ntrm 2019 VIII THU NHAP KHAC VA CHI PHi xnAc L Thu nhap khec 8.2 Chi phi khnc Cong k6t x qui hogt ilong khdc TONG LgI NHUAN K]q ToAN TRttOc rHUf l Lqi nhuan (90=70 + Eo) da thuc hiCn 71 s22,s79 EO 70,157 (1S,9sr) (462,268,67 4) 19,477,421 90 983,989,000 rE,r20,641,436 1,424,918,516 33 ,57 ,128,436 (15,450,487,000) (134,558,728,166) 77,266,346,537 135,983,646,682 (39,902,r41,902) 9t 100 xr Lqr NHUAN Kf roAN sAU THUi TNDN (200 = 90 - r00) XIII THU NHAP THUAN TRTN C6 PHI6U PH6 T[6NG l3.l.Lai co ban tren cd phii:u (D6ng/l co phiilu) 17 ,7 53 ,018,204 (16,169,089 ,204) 100.1 1.29 31 ,364,204,635 3,624,121,507 7,513,519,882 ,624,124,507 7,513,519,882 100.2 200 983,9E9,000 r4,496,516,929 1,424j9IE,516 lE3 309 (l,3EE) 720 183 309 (1,388) '720 500 501 7.30 19 Ngudi l4p bi6u TrAn Thi Thu Phuong 20,000,000 464,092,09',7 X CHI PHi THUT TNDN l0.2.chi phi thua TNDN hoen lai t,823,423 15,951 92 LChi phi thui; TNDN hiCn hanh 141,098 70,941 9.2 Lqi nhuan chua thuc hien 10 7.28 72 Tran Th! Lan 29,8s0,684,753 [hdng 10 nAm 2020 coNG TY co PHAN cHrtNG KHoAN Bos Ting 25 Tda nhir vin phdng 265 Ciu Gi6y, P.Dich Vgng, Q.Cdu ci6y, Hi BAo cAo rAr cHiNH Cho k} k6 to6n ki:t thtc ngdy 30/09/2020 NAO NOi cAo Lu'tl CHUYEN TIEN TE (Theo phuong phip trqc ti6p) Quf nnm 2020 Luy k6 t Mi CHI TIEU so I Luu chuy6n tidn til ho4t dQng kinh doanh i I ren da chl mua cac tal san tal chinh 01 TiCn dA thu tri b6n c6c tdi san teri chfnh 02 cnl nop vu) Ho lro tnann loan hic da nhan 03 J, I I ten CO 05 Tian chitra IAi vay cho hoat dQng cia CTCK lien chi rra To chuc cung cap dich vu cho CTCK 06 Tidn chi tra cho ngudi lao along 08 Ti€n chi nQp thuii li€n quan diin hoat dong CTCK 09 l Tidn thu khrlc tir hoat 12 Tidn chi khric cho hoat d6ng t kinh doanh Luu chuy6n tidn ti ho?t atQng dAu Quf3 nIm 2019 81,374 aa t4|' \44 97,500 t7) 56,946,65 0,306,82s,975) (44,09s,817,48 ) (7,518,s94,720) (5,089,173,s73) 07 (1 r (10,422,246,171) (12,289,966,989) 11,268,931,2t9 (21.116.020.7q2) 20 (3S,t 56,s83,934) 31,217,983,240 G6.709.620.345) 84,052,610,653 Tidn chi tl6 mua sirn, xdy drmg TSCD, BDSDT 2l (s,016,363,000) (10,801,415,180) 30,000,000,000 100,000,000,000 30 24,983,637,000 89,198,584,820 (r0,r72,946,934) t'73,251,195,473 Tian thu h6i dau tu g6p viin dAu tu vdo c6ng ty c6ng ty li€n k6t, li6n doanh vd ddu tu kh6c tr Luu chuy6n tidn tir ho4t dQng tdi chinh Ltru chuydn tiin thudn tir hoat ding tiii chinh IV, TIng/giAm tidn thudn nim 40 ]U V Tidn vd tuorrg tlucng ti6n diu nim 60 7.1 329,607,243,840 124,672,164,577 vi tuorg tlucng tiAn cu6i nim 70 7,t 319.434,296.906 29?.923,360,050 Vl Tiin ,421 tu Luu chuyin tiin thuin tir hogt dQng ddu III 2020 teu cntnn Knac vd cric tdi sdn khiic Quf3 nim (2,696,s44,s80,092) (t,279,538,584,s69) 2,646,243,037,686 | ,38s ,724,393,7 42 (1,905,910,935) (2,|3,3s6,293) 12 Lnu chuyAn fiin thuAk fu hoqt al1ng kinh doanh II ninh ll d6ng kinh doanh Don v! tinh: VND nnm d6n cu6i ky niy Thuyiit 04 Tidn ldi r;@d-':r o:-ioi E 3.iG.i R.A3.G.F q r":ilG" e.flt-ax e c*F; -i zla Elq g9:9 al zd ':,5 e : dz P (,Nv z < Q 9a "; UF'A =€ E'i EE E E.S="=r ! r! r " 5l ':',1 I I Q aa a (\ t-o.+ F6coat \o- ocO (\ al o\ 1.1 < at o, v) + or) < cl i rl \o N o + ca - *r+ + oC- * \o o, 1\cl a al *l -cl 3l I > €l 'El -l I I '-l o =lz ;lt irtl G'; ;o ;; +a ;F ; i; + 55 c co" c,1 Q = a +- r) ^r oc" o vl o = :.^ F: ro- c.r q cs^ c.r c- i-^ +^ a c F-j oa o -j o ) -.i coo -r tihoo \co J6i 6l c\ - -j 6i co - (\ o Z Z Z Z > v ! A UU;U} 3, i CONG TY CO PHAN CHIING KHOAN BOS iaiu i, io" S a) "r,u "t prdng 265 Cdu Gi6v, P Dlch vqng, Q Ciu Gi6v' CHI PHi TR,i TRUOC Chi phi trl tru'c ngin h?n Chi phi BAo CAo TAI CHiNH cho lcj' kii toan kiit thuc ngav 30/09/2020 30109n020 Chi phi tra truoc ngin han b) HdNOi tri trutc dii hfn VND 817.',789,489 r,0t0,827,043 81?.789.489 1.010.827,043 30t09/2020 Chi phi cong cu dung cu chd Phdn b6 Tre tru6c chi phi thu€ van phdng hoi sd & chi nhrinh HCM Chi phi khec 0U0112020 \TND 0U01D020 \'].ID \TND 24,03'7,208 86,324,187 33,780,1'l6,452 34,405,061,848 33,155,538 29,329,041 n,ry_26err8- -L!'s20lJ!'0ry) cAC KHOAN DAU TTI DAI HAN Cdc - 30/0912020 0l/01/2020 kholn dlu tu nim giii d6n ngiy ildo h4n Ticn gui c6 ki 270,000,000,000 han 300,000,000,000 -zq4q9gq99- -!qqr99I!uq9- 20 coNG TY cO PHAN cHrrNc KHoAN Bos Tang 25 Tda nhd vin phdng 265 Cdu Gi6y, P.Dich Vang, Q Cau BAO CAO TAI CIIINH Giay, Hd NQi kc toan kCt thtc nedv 30/09/2020 TAI sAN C6 DINH HffU HiNH Phuoxg tion tdi truyin vAn din Thi6t bi, dung c li Cong VND VND \,ND VND Tai ngdy 0l/01/2020 Mua ki r5,081,934,921 31,163,000 2,54t ,s97 ,300 1r'7,244,000 Tfi 15,113,097,921 2,541,s97,300 Mny n6c, thi6t bi quin Nguyan gii ngny 30/09/2020 Gii tri 17,740,176,221 31,163,000 117,244.000 11,771,939,221 hao Indn ldy k6 Tqi ngiy 01/0112020 r KIeu hao tong kj, 0,352,382,50r 1,333,265,805 3'7,692,265 tr,723,340,571 ,104,235 ,044 tt8,137,562 24,221,t69 1,24'7,193,775 | T4i ngiy 30/09/2020 t f.456.617.545 1.452.003.367 61,913,434 12'970'53'l'346 4,729,ss2,420 1,208,331,495 19,5sr,735 1.6s6.480.376 1.089.593,933 55,330,566 6,01?,435,650 Gi6 tricdn lei Tqi,rlgdy 0110112020 T4i ngny 30/09/2020 4'801"104'E75 Trc g d6: 1l Nguyen gie tdi san c6 ai* lto hinh culii t