Báo cáo tài chính năm 2014 (đã kiểm toán) - Công ty Cổ phần Chứng khoán FPT tài liệu, giáo án, bài giảng , luận văn, luậ...
Trang 1C O N G T Y C O P H A N C H l T N G K H O A N F P T
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha N o i
Bao cao cua Ban Tong Giam ^6c va Bao cao tai chinh dd dirffc kiem toan
r
i
CONG TY CO PHAN CHUNG KHOAN FPT
Bao cao tai chinh Nam 2014
4
PiTCc kiem toan boi:
CONG T Y T N H H DICH V U TU* V A N TAI CHINH K E T O A N V A K I E M T O A N PHIA N A M
(AASCS)
29 V 6 Thi Sau, Quan 1, TP H6 Chi Minh; Dien thoai: (08) 38 205.944 - 38 205.947; Fax: 38 205.942
1
Trang 2C O N G T Y C O P H A N C H t T N G K H O A N F P T
Dia chi: Tang 2, 71 Nguyin Chi Thanh, Dong Da, Ha N o i
Bao cao cua Ban Tong Giam doc
Bao cao kiem toan doc lap
Bao cao tai chinh da du^c kiem toan
Bang can doi ke toan tai ngay 31 thang 12 nam 2014
Bao cao ket qua hoat dong kinh doanh nam 2014
Bao cao Imi chuyen tikn te nam 2014
Ban thuyet minh bao cao tai chinh nam 2014
Trang 3r
C O N G T Y C O P H A N C H L T N G K H O A N F P T
Dia clii: Tang 2, 71 Nguyen Chi Tlianli, Dong Da, Ha N o i
BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam doc Cong ty Co Phan Chiing Khoan FPT (sau day ggi tat la "Cong ty") trinh bay Bao
cao cua minh va Bao cao tai chinh nam 2014 cua Cong ty ket thuc ngay 31 thang 12 nam 2014
Cong ty Co Phan Chirng Khoan FPT dugc thanh lap theo Giay phep thanh lap va hoat dong s6
59/UBCK- GP ngay 13 thang 7 nam 2007; Giky phep di^u chinh s6 2 6 / U B C K - G P ngay 13 thang 4 nam
2011; Giay phep dieu chinh s6 9 4 / G P D C - U B C K ngay 1S" thang 06 nam 2012 do U y ban Chung khoan Nha
nuoc Viet Nam cap
LTnh vyc kinh doanh cua Cong ty la: Chung Khoan
Nganh nghe kinh doanh cua Cong ty la:'
M o i gicfi chung khoan ^ Hoat dpng tu doanh chung khoan
T u van d i u tu chung khoan
Bao lanh phat hanh chung khoan
L u u ky va quan ly c6 dong
Tru sa chinh tai Ha Noi: Tang 2, 71 Nguyin Chi Thanh, D6ng Da, Ha N o i
Cong ty CO hai chi nhanh:
- Chi nhanh Thanh Ph6 Ho Chi Minh: Tang 3 toa nha Ben Thanh Times Square, 136 - 138 Le Thi
Hong Gam, Quan 1, TP.Ho C h i Minh, Viet Nam
- Chi nhanh Da Nang: 100 Quang Trung, Phucmg Thach Thang, Quan Hai Chau, TP Da N i n g , V i e t
N a m
Cac sir kien sau ngay khoa so ke toan lap bao cao tai chinh:
Khong CO su kien trong yeu nao xay ra sau ngay lap Bao cao tai chinh doi hoi dugc d i i u chinh hay cong b6
Hoi dong Quan tri, Ban Tong Giam doc va Ban Kiem soat
Cac thanh vien cua Hoi dong Quan tri bao gom:
6ng Nguyen Diep Tiing
Ong Nguyen Van Trung
6ng Nguyen KhSc Thanh
Ong Eiichiro So
Ong Do Son Giang
Chii tich Thanh vien Thanh vien Thanh vien Thanh vien Cac thanh vien cua Ban T6ng Giam doc bao gom:
Ong Nguyen Diep Tung
Ong Nguyen Van Trung
Tong Giam doc Pho Tong Giam ddc Cac thanh vien cua Ban Kiem soat bao gom:
Ba Do Thi Huong Truong Ban Kiem soat
Ba Nguyen Thi Phuong Thanh vien
Ong Ngo Thanh Hai Thanh vien
3
Trang 4Cong bo trach nhiem ciia B a n Tong Giam doc doi v o i Bao cao tai chinh
Ban Tong Giam doc Cong ty chiu trach nhiem ve viec lap Bao cao tai chinh phan anh trung thirc, hgp ly tinh hinh hoat dpng, ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong nam
Trong qua trinh lap Bao cao tai chinh Ban Tong Giam d6c Cong ty cam ket da tuan thu cac yeu cau sau:
- Lira chgn cac chinh sach ke toan thich hgp va ap dung cac chinh sach n^y mOt each nhat quan;
- Dua ra cac danh gia va dir doan hgp ly va than trong;
- Cac chuan muc ke toan dugc ap dung theo quy djnh hien hanh, khong c6 nhihig sai lech trong yeu
d i n muc can phai cong bo va giai thich trong bao cao tai chinh;
- Lap va trinh bay cac bao cao tai chinh tren co sof tuan thii cac chuan muc ke toan, che do ke toan va cac quy dinh co lien quan hien hanh;
- Lap cac bao cao tai chinh dua tren co so hoat dgng kinh doanh lien tuc, tru truong hgp khong the cho rang Cong ty se tiep tuc hoat dong kinh doanh
Ban Tong Giam doc Cong ty dam bao rang cac so k§ toan dugc luu giu de phan anh tinh hinh tai chinh cua Cong ty, voi miic dp trung thuc, hgp ly tai bat cur thai diem nao va dam bao rang Bao cao tai chinh tuan thu cac quy dinh hien hanh ciia Nha nuoc Dong thoi co trach nhiem trong viec bao dam an toan tai san ciia Cong ty va thuc hifn cac bifn phap thich hgp de ngan chan, phat hien cac hanh vi gian Ian va cac v i pham khac
Ban Tong Giam doc Cong ty cam ket rang Bao cdo tai chinh da phan anh trung thyc va hgp ly tinh hinh tai chinh ciia Cong ty tai ngay 31 thang 12 nam 2014, ket qua hoat dpng kinh doanh va tinh hinh luu chuyen
tien te nam 2014, phii hgp voi chuan muc, che dp ki toan Viet Nam va tuan thii cac quy dinh hien hanh c6
lien quan
Trang 5CONG TY T N H H DICH V U TlJ V A N T A I CHINH K E TOAN V A K I E M TOAN PHIA N A M
SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)
So: ^ U V B C K T / T C
BAO CAO KIEM TOAN DOC LAP
Ve Bao cao tai chinh nam 2014 cua Cong ty Co Phan Chirng Khoan FPT
Kinh gm: - Hpi dong Quan tri Cong ty Co Phan Chung Khoan F P T
- Ban Tong Giam doc Cong ty Co Phan Chung Khoan FPT
Chung toi da l^iem toan bao cao tai chinh nam 2014 kem theo cua Cong ty Co Phan Chimg Khoan FPT
dugc lap ngay 22 thang 1 nam 2015 tu trang 06 den trang 50, bao gom: Bang can doi ke toan tai ngay 31
thang 12 nam 2014, Bao cao ket qua hoat dong kinh doanh, Bao cao luu chuyen tien te va Ban thuyet minh
bao cao tai chinh nam 2014 ket thuc cung ngay '
Trach nhiem cua Ban Tong Giam doc:
Ban Tong Giam doc Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hgp ly bao cao tai
chinh ciia Cong ty theo chuan muc ke toan, che do ke toan (doanh nghiep) Viet Nam va cac quy djnh phap
ly CO lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat ngi bo ma Ban
Tong Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai
sot trong yeu do gian Ian hoac nham Ian
Trach nhiem cua Kiem toan vien
Trach nhiem ciia chiing toi la dua ra y kien ve bao cao tai chinh dua tren ket qua ciia cuoc kiem toan
Chiing toi da tien hanh kiem toan theo cac chuan muc kiem toan Viet Nam Cac chuan muc nay yen cau
chiing toi tuan thii chuan muc va cac quy dinh ve dao diic nghe nghiep, lap ke hoach va thuc hien cugc
kiem toan de dat dugc sir dam bao hgp ly ve viec li?u bao cao tai chinh ciia Cong ty co con sai sot trong
yeu hay khong
Cong viec kiem toan bao gom thuc hien cac thu tuc nham thu thap cac bang chung kiem toan ve cac so lieu
va thuyet minh tren bao cao tai chinh Cac thu tuc kiem toan dugc lira chpn dua tren xet doan cua kiem toan
vien, bao gom danh gia riii ro co sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham Ian K h i
thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet k i l m soat ngi bp ciia Cong ty lien quan den
viec lap va trinh bay bao cao tai chinh trung thuc, hgp ly nhSm thiet ke cac thu tuc kiem toan phu hgp voi
tinh hinh thuc te, tuy nhien khong nham muc dich dua ra y kien v^ hieu qua ciia kiem soat noi bp ciia Cong
ty Cong viec kiem toan cung bao gom danh gia tinh thich hop ciia cac chinh sach ke toan dugc ap dung va
tinh hgp ly cua cac uoc tinh ke toan ciia Ban Tong Giam doc cung nhu danh gia viec trinh bay tong the bao
cao tai chinh * Chiing toi tin tuong rang cac bang chung kiem toan ma chiing toi da thu thap dugc la day dii va thich hgp
lam CO so cho y kien kiem toan ciia chiing toi
Y kien cua Kiem toan vien
Theo y kien ciia chiing toi, bao cao tai chinh da phan anh trung thuc va hgp ly, tren cac khia canh trong yeu
tinh hinh tai chinh ciia Cong ty Co Phan Chirng Khoan FPT tai ngay 31/12/2014, cung nhu ket qua hoat
dpng kinh doanh va tinh hinh luu chuyen tien te nam 2014 ket thuc cung ngay, phii hgp voi chuan muc ke
toan, che dp ke toan (doanh nghiep) Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh
bay bao cao tai chinh
Tp.Ho Chi Minh, ngay 02 thang 3 nam 2015
Cong te^^f^^HK^ch Vu Tu- Van Tai Chinh
Ke :P^^^i&n*^Xoa^^ Nam (AASCS)
TRACH N H I E > W ^ a | ^ ^ M m d o C DtcH v y TU \ ' i \
Trang 6C O N G T Y C 6 P H A N C H L T N G K H O A N F P T
Dia chi: Tang 2, 71 Nguyen C h i Thanh, Dong Da, Ha N o i
BANG CAN DOI K E TOAN
Tai ngay 31 thang 12 nam 2014
A - TAI SAN NGAN H A N (100=110+120+130+140+150) 100 2.102.403.786.385 1.736.204.538.752
2 D u phong giam gia dau tu ngSn han (*) , 129 (47.245.418) (39.983.657)
4 Phai thu boat dong giao dich chung khodn 135 3.2 1.093.261.374.288 482.021.025.620
6 D u phong phai thu ngan han kho doi (*) 139 10 (172.000.000) (172.0a0,000)
4 Giao dich mua ban lai trai phieu Chinh phii 157
I- Cac khoan phai thu dai han
n Tai san co dinh
210 I- Cac khoan phai thu dai han
IV Cac khoan dau tir tai chinh dai han 250
Trang 74 Thue va cac khoan phai npp Nha nuoc 314 9.4 11.664.607.662 9.647.480.636
8 Phai tra, phai npp ngan han khac 319 9.6 786.325.220.436 604.105.907.321
9 Phai tra boat dong giao dich chung khoan 320 9.7 363.794.000 108.850.000
10 Phai tra hp co tuc, goc va lai trai phieu 321 9.8 5.465.728.515 7.413.619.063
11 Phai tra to chuc phat hanh trai phiiu 322
13 Giao dich mua ban lai trai phieu Chinh phu 327
15 D u phong phai tra ngan ban (*) 329
5 Thue thu nhap hoan lai phai tra 335
6 D u phong trp cap mat viec lam 336
8 Doanh thu chua thuc hien dai ban 338
9 Quy phat trien khoa hoc va cong nghe 339
10 D u phong boi thudng thiet hai cho nha dau tu (*) 359
5 Chenh lech danh gia lai tai san 415
10 Lpi nhuan sau thue chua phan phoi 420 267.464.028.007 186.349.073.560
TONG CONG NGUON V O N (440 = 300 + 400) 440 2.166.368.547.680 1.796.476.177.084
Trang 8C O N G T Y C O P H A N C H l T N G K H O A N F P T
Dia ciii: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha N o i
CAC CHI TIEU NGOAI BANG
Dom vi tinh: VND
B
1 Tai san co dinh thue ngoai
2 Vat tir, chiing chi co gia nhan giir ho
3 Tai san nhan ky ciro'c
4 No" kho doi da xvc ly
5 Ngoai te cac loai
6 Chung khoan liru 1^
Trong do:
6.1 Chirng khoan giao dich
6.1.1 Chijng khoan giao dich cua thanh vien liru ky
6.1.2 Chung khoan giao dich cua khach hang trong nude
6.1.3 Chung khoan giao dich cua khach hang nude ngoai
6.1.4 Chung khoan giao dich cua to chuc khac
6.2 Chung khoan tarn ngirng giao dich
6.2.1 Chung khoan tarn ngung giao dich cua thanh vien luu ky
6.2.2 Chung khoan tam ngijng giao dich cua khach hang trong
nude
6.2.3 Chiing khoan tam ngung giao dich ciia khach hang nude
ngoai
6.2.4 Chung khoan tam ngung giao dich ciia to chuc khac
6.3 Chimg khoan cam co
6.3.1 Chung khoan cam co ciia thanh vien luu ky
6.3.2 Chung khoan cam co ciia khach hang trong nude
6.3.3 Chung khoan cam co ciia khach hang nude ngoai
6.3.4 Chung khoan cam co cua to chuc khac
6.4 Chirng khoan tam giir
6.5 Chirng khoan ch& thanh toan
6.5.1 Chung khoan chd thanh toan ciia thanh vien luu ky
6.5.2 Chij^g khoan chd thanh toan ciia khach hang trong nude
6.5.3 Chung khoan chd thanh toan cua khach hang nude ngoai
6.5.4 Chung khoan chd thanh toan ciia to chuc khac
6.6 Chirng khoan phong tod chd riit
6.7 Chung khoan ch&giao dich
6.7.1 Chung khoan chd giao djch ciia thanh vien luu ky
6.7.2 Chung khoan chd giao dich cua khach hang trong nude
6.7.3 Chung khoan chd giao dich ciia khach hang nude ngoai
6.7.4 Chung khoan chd giao dich cua to chuc khac
6.8 Chirng khoan ky quy dam bao khoan vay
6.9 Chimg khoan sira loi giao dich
1 Chung Idioan lu^ ky cong ty dai chiing chira niem yet
7.1 Chung khoan giao dich
7.1.1 Chung khoan giao dich ciia thanh vien luu ky
7.1.2 Chung khoan giao djch ciia khach hang trong nude
16.629.570.000
170.000 16.629.400.000
694.548.270.000
686.574.090.000
15.740.000 686.162.840.000
5.682.163.930.000
5.349.520.530.000
251.820.000 5.289.987.760.000 59.280.950.000
113.400.450.000
210.000 113.377.010.000 23.230.000
615.458.000.000
583.479.920.000
11.530.000 583.182.880.000
Trang 9C O N G T Y C O P H A N C H I T N G K H O A N F P T
Dia clii: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi
CAC CHI TIEU NGOAI BANG
Dcm vi tinh: VND
B
7.2 Chung khoan tam ngienggiao dich
12A Chung khoan tam ngung giao dich cua thanh vien luu ky
7.2.2 Chung khoan tam ngiJtng giao djch cua khach hang trong
nuoc
7.2.3 Chung khoan tam ngirng giao dich cua khach hang nuoc
ngoai
7.2.4 Chung khoan tam ngung giao dich cua to chuc khac
7.3 Chirng khoan cam co
7.3.1 Chung khoan cam co cua thanh vien luu ky
7.3.2 Chung khoan cam co cua khach hang trong nude
7.3.3 Chiang khoan cam c6 cua khach hang nude ngoai
7.3.4 Chung khoan cam co cua to chuc khac
7.4 Chirng khoan tam giir
7.5 Chirng khoan ch& thanh toan
7.5.1 Chung khoan chd thanh toan cua thanh vien luu ky
7.5.2 Chung khoan chd thanh toan cua khach hang trong nude
7.5.3 Chung khoan chd thanh toan ciia khach hang nude ngoai
7.5.4 Chung khoan chd thanh toan cua to chuc khac
7.6 Chirng khoan phong toa ch& riit
7.6.1 Chung khoan phong toa chd rut cua thanh vien luu ky
7.6.2 Chung khoan phong toa chd nit ciia khach hang trong nude
7.6.3 Chung khoan phong toa chd nit ciia khach hang nude ngoai
7.6.4 Chung khoan phong toa chd nit ciia to chuc khac
7.7 Chirng khoan sira loi giao dich
8 Chirng khoan chua liru ky ciia khach hang
9 Chirng khoan chira luu ky cua cong ty chung khoan
10 Chirng khoan nhan uy thdc dau gia
TP.Ha Noi, ngay 22 thang 1 nam 2015
Tong Giam doc
1, dong dau)
r
Trang 10C O N G T Y C O P H A N C H l T N G K H O A N F P T
Dia ciii: Tang 2, 71 Nguyen Clii Thanli, Dong Da, H a Noi
BAO CAO KET QUA HOAT DONG KINH DOANH
Nam 2014
Bern vi tinh: VND
1 Doanh thu ban hang va cung cap dich vu 01 12 255.268.071.417 180.640.622.972
Trong do:
- Doanh thu boat dong moi gidi chung khoan 1.1 98.210.660.189 46.060.379.049
- Doanh thu hoat dpng dau tu chung Idioan, gop von 1.2 2.770.898.259 3.132.198.280
- Doanh thu bao lanh phat hanh chung khoan 1.3
- Doanh thu boat dpng luu ky chung khoan 1.6 4.472.945.751 5.880.713.390
- Doanh thu chi thue su dung tai san 1.8
3 Doanh thu thuan ve ban hang va cung cap dich vu
5 Lm nhuan gop ve ban hang va cung cap dich vu
31.826.60D.|9^
7 Loi nhuan thuan tir hoat dong kinh doanh
11 Tong loi nhuan ke toan trirdc thue (50 = 30 + 40) 50 173.291.339.138 118.188.307.617
14 Loi nhuan sau thue thu nhap doanh nghiep 60 18 135.571.170.224 88.950.103.888 (60 = 50-51 -52)
Ngiroi lap bieu
Trang 11C O N G T Y C O P H A N C H I T N G K H O A N F P T
Dia chi: Tang 2, 71 Nguyen Chi Thanh, Dong Da, Ha Noi
BAO CAO LlTU CHUYEN TIEN T E
(Theo phicffngphap gian tiep)
1 L i n i chuyen tien tir hoat dong Idnh doanh
1 Loi nhuan trie&c thue
2 Bieu chinh cho cac khoan
- Khau hao T S C D
- Cac khoan du phong
- Lai, 16 chenh lech ty gia hoi doai chua thuc hien
- Lai, 16 tu hoat dong dau tu
- Chi phi lai vay
3 Loi nhuan tir hoat dong kinh doanh trir&c thay doi
von liru dong
• Tang, giam cac khoan phai thu
- Tang, giam hang ton kho
- Tang, giam cac khoan phai tra (Kh6ng ke lai vay phai
tra, thue thu nhap doanh nghiep phai nop)
- Tang, giam chi phi tra truoc
- Tien lai vay da tra
- Thue thu nhap doanh nghiep da nop
- Tien thu khac tir hoat dong kinh doanh
- Tien chi khac cho hoat dgng kinh doanh
Liru chuyen tien thuan tir hoat dong kinh doanh
n Liru chuyen tien t u hoat dong dau tir
1 Tien chi d i mua sam, xay dung T S C D va cac tai san dai
han khac
2 Tien thu tix thanh ly, nhugng ban T S C D va cac tai san
dai ban khac
3 Tien chi cho vay, mua cac cong cu no cua don v i khac
4 Tien thu h6i cho vay, ban lai cac cong cu no cua don v i
khac
5 Tien chi dau tu gop von vao don v i khac
6 Tien thu hoi dau tu gop v6n vao don v i khac
7 Tien thu lai cho vay, co tCic va Igi nhuan dugc chia
Lira chuyen tien thuan tit hoat dpng dau tir
U L L u u chuyen tien tir hoat dong tai chinh
I.Tien thu tir phat hanh co phieu, nhan von gop cua chu
so huu
2Tien chi tra von gop cho cac chu so" hihi, mua lai c6
phieu cua doanh nghiep da phat hanh
3.Tien vay ngan ban, dai han nhan dugc
(41.395.049.959) 146.418.641
135.568.729,674
(610.620.342.103) (986.926.809)
181.942.927.828 (429.334.958) (146.418.641) (36.793.146.268) 836.598.945.448 (849.941.574.435)
(62.521.122.959) 110.416.667
58.342.381.130
(236.785.377.847) (281.231.899)
3 9 2 6 0 ^ 4 9 (110.41^^
(26.303.253iST«* 920.404.815f;
(938.400.933.353)
(26.466,769.938)
(47.348.654.001)
37.909.091 (150.000.000.000)
Trang 12C O N G T Y C O P H A N C H I T N G K H O A N F P T
Dia clii: Tang 2, 71 Nguyen Chi Thanh, DSng Da, Ha N o i
BAO CAO Liru CHUYEN TIEN T E
6 Co tuc, loi nhuan da tra cho chii so hiru 36 (36.666.195.000)
Liru chuyen tien thuan tir hoat dong tai chinh 40 62.333.805.000
Luu chuyen tien thuan trong ity (50 = 20+30+40) 50 (95.134.435.618) (111.243.805.511)
Anh huong cua thay doi ty gia hoi doai quy doi ngoai te 61
Tien va tirong durong tien cuoi 1^ (70 = 50+60+61) 70 V-1 988.680.080.693 1.083.814.516.311
Trang 13C O N G T Y C O P H A N C H l T N G K H O A N F P T
Dja chi: Tang 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N o i
BAN THUYET MINH BAO CAO TAI CHINH
* Nam 2014
I Dae diem hoat dong cua doanh nghiep:
1 Hinh thuc so" huu von:
Cong ty Co Phan Chihig Khoan F P T dugc thanh lap theo G i a y phep Thanh lap v a Hoat dong so
5 9 A J B C K - O P ngay 13 thang 7 nam 2007, Giay phep dieu chinh so 2 6 / U B C K - G P ngay 13 thang 4 nam
2011 va G i a y phep dieu chinh s6 9 4 / G P D C - U B C K ngay 18 thang 06 nam 2012 do U y ban C h u n g khoan
N h a nuac V i e t N a m cap
Tong von dieu le cua Cong ty la: 733.323.900.000 dong ( B a y tram b a m u a i ba ty ba tram hai m u a i b a t r i f u
chin tram ngan dong)
2 Ltnh viec kinh doanh: C h u n g khoan
3 Nganh nghe kinh doanh:
M o i g i a i chung khoan
Hoat dong t u doanh chung khoan
T u v i n dau t u chung khoan *
B a o lanh phat hanh chung khoan
L u u k y v a quan ly c6 dong
H Nien do ke toan, dffn vi tien te su dung trong ke toan: \ \
1 N i e n d o k e t o a n : N i e n dp ke toan bat dau tir 01/01 v a ket thuc vao ngay 31/12 hang nam
2 Ban vi tien te su- dung trong ke toan: D o n v i tien te su dung trong ghi chep ke toan l a d6ng V i e t N a m
( V N D )
i n Che do ke toan ap dung:
J Che dp ke toan dp dung: C o n g ty ap dung che dp ke toan V i e t N a m ban hanh theo Quyet dinh so
1 5 / 2 0 d 6 / Q D - B T C ngay 20 thang 3 nam 2006, T h o n g t u so 9 5 / 2 0 0 8 / T T - B T C ngay 24 thang 10 nam
2008, T h o n g t u so 1 6 2 / 2 0 1 0 / T T - B T C ngay 2 0 thang 10 nam 2010 v a cac C h u a n m u c kS toan V i e t
N a m do Bp T a i chinh ban hanh v a cac van ban sua doi, bo sung, hudng dan thuc hien kem theo
2 Hinh thuc so ke toan dp dung: C o n g t y ap dung hinh thuc so k e toan N h a t ky so cai
IV Cac chinh sach ke toan ap dung:
1 Nguyen tac xdc dinh cac khoan tien: Tien mat, tien gui ngan hang, tien dang chuyen
1.1 Nguyen tac xdc dinh cac khoan tuffng duffng tien: L a cac khoan dau t u ngan han k h o n ^ qua 3 thang
CO kha nang chuyen d o i de dang thanh tien v a khong c 6 nhieu rui ro trong c h u y i n d o i thanh tien ke t u ngay mua khoan dau t u do tai thai diem bao cao
1.2 Nguyen tac, phuffngphap chuyen doi cac dong tien khdc:
V i e c ghi nhan, danh gia, x u ly cac khoan chenh lech ty g i a trong ky dupfc th\rc h i f n theo thong t u so
1 7 9 / 2 0 1 2 / T T - B T C ngay 24 thang 10 nam 2012 cua Bp T a i chinh
2 Bau tu tai chinh ngan han
Cac khoan dau t u tai chinh ngan han bao g o m cac khoan dau t u vao c6 phieu n i e m yii v a c6 phieu chua niem
yet C a c khoan dau t u ngan han dugc phan anh theo nguyen gia t r u di d u phong giam gia chung khoan
D u phong giam g i a chung khoan n i e m yet dugc lap theo quy dinh hien hanh ciia B p tai chinh D u phong se dugc hoan nhap k h i viec tang len sau do c u a gia t r i c6 the thu h o i l a do sir k i e n khach quan x a y ra sau k h i khoan d u phong d u g c lap D ^ phong c h i d u g c hoan nhap den m u c t o i d a bang g i a trj g h i so cua khoan dau tu khi chua lap d u phong
13
Trang 14C O N G T Y C O P H A N C H l T N G K H O A N F P T
D i a chi: Tang 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N o i
BAN THUYET MINH BAO CAO TAI CHINH
Nam 2014
N g u y e n gia cua c6 phieu t u doanh dugc xac dinh theo p h u o n g phap binh quan gia quyen
3 Nguyen tac ghi nhan cac khoan phai thu thirffng mat vaphdi thu khdc:
Cac Idioan phai thu khach hang, khoan tra tru6"c cho n g u a i ban, phai thu n o i bo, phai thu theo tien dp ke
hoach hop dong x a y d u n g (neu c6), v a cac khoan phai thu khac tai thdi diem bao cao, neu:
- C o thai han thu h o i hoac thanh toan d u d i 1 nam (hoac trpng mot chu k y san xuat k i n h doanh) dugc phan
loai la T a i san ngan han
- C o thdi han thu h o i hoac thanh toan tren 1 nam (hoac tren mot chu k y san xuat k i n h doanh) dugc phan loai
la T a i san dai han
4 Ghi nhan vd khau hao tai san c6 dinh:
4.1 Nguyen tic ghi nhan TSCB hitu hinh, TSCD vo hinh:
T a i san c6 djnh dugc ghi nhan theo g i a goc T r o n g qua trmh s u dyng T S C D dugc g h i nh^n theo nguyen gia,
hao mdn luy ke va gia trj con lai ' ''Pp^
K h a u hao dugc tri'ch theo phuang phap dudng thang v a tuan thu theo ty le khau hao dugc xac djnh theo quyify/\H
dinh tai Thong t u so 4 5 / 2 0 1 3 / T T - B T C ngay 25/04/2013 c u a B p T a i C h i n h ; '^f'fOAN
5 Nguyen tac von hod cdc khoan chi phi di vay vd cac khodn chi phi khdc: M
5.1 Nguyen tac von hod cdc khodn chi phi di vay: HOJ
C h i phi d i vay lien quan true tiep den viec dau t u x a y d u n g hoac san xuat tai san d d dang dugc tinh vao gia
tri ciia tai san d6 (dugc v o n hoa), bao gom cac khoan l a i tien vay, phan bo cac khoan chiet khau hoac phu trpi
khi phat hanh trai phieu, cac khoan c h i p h i phu phat sinh lien quan t d i qua trinh lam thu tuc vay
V i e c v o n hoa c h i p h i d i v a y se dugc tam ngirng lai trong cac giai doan ma qua trinh dau t u x a y dung hoac
san xuat tai san d d dang b i gian doan, trir k h i s u gian doan do l a ckn thi^t
C a c khoan thu nhap phat sinh do dau t u tam thdi cac khoan v a y rieng biet trong k h i c h d s u dung vao m u c
dich CO dugc tai san d d dang thi phai ghi giam t r u (-) vao c h i p h i d i v a y phat sinh k h i v o n hoa -*
C h i phi d i v a y dugc v o n hoa trong k y khong dugc v u g t qua tong so c h i p h i d i v a y phat sinh trong k y C a c
khoan l a i tien vay v a khoan phan bo chiet khau hoac phu trpi dugc v o n hoa trong tung k y khong dugc vugt
qua so lai vay thuc te phat sinh v a so phan bo chiet khau hoac phy trpi trong k y do
5.2 Nguyen tac von hod cdc khodn citi phi khdc:
5.2.1 C h i phi tra trudc: C h i p h i tra trudc phan bo cho hoat dong dau t u x a y dung c a ban, cai t^io, nang cap
T S C D trong k y d u g c v o n hoa vao T S C D dang dugc dau t u hoac cai tao nang cap do
5.2.2 C h i phi khac: C h i p h i khac phuc v u cho hoat dong dau t u x a y dung c a ban, cai tao, nang cap T S C D
trong k y dugc v o n hoa vao T S C D dang dugc dau t u hoac cai tao nang ckp do
5.3 Phxrorng phdp phan bo chip/ii tra trw&c:
Cac loai chi phi tra trudc neu c h i lien quan den n § m tai chinh hien tai thi dugc ghi nhan vao chi p h i san xuat
kinh doanh trong nam tai chinh
V i e c tinh v a phan b o c h i phi tra trudc dai han vao c h i p h i san xuat k i n h doanh tung k y hach toan dugc can c u
vao tinh chat, m u c dp tung loai c h i p h i de chgn p h u a n g phap v a tieu thuc phan bo hop l y
Trang 15C O N G T Y C O P H A N C H L T N G K H O A N F P T
D i a chi: T4ng 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N g i
BAN THUYET MINH BAO CAO TAI CHINH
Nam 2014
6 Nguyen tac ke toan chi phi nghien ciru va trien khai:
6.1 Nguyen tac ke toan chi phi nghien cuu:
Toan bo c h i p h i phat sinh trong giai doan nghien cuu dugc ghi nhan l a c h i p h i san xuat kinh doanh trong k y
6.2 Nguyen tac ke toan chi phi trien khai:
C h i p h i phat sinh trong giai doan trien khai dugc g h i nhan l a chi p h i san xuat k i n h doanh trong k y t r u k h i
thoa man dong thdi cac dieu kien de ghi nhan l a T S C D v o hinh
7 Ke toan cdc khodn dau tu tdi chinh:
7.1 Nguyen tac ghi nhan cdc khodn dau tu vao cong ty con, cong ty lien kit:
K h o a n dau t u vao cong ty con, cong t y lien ket d u g c ke toan theo p h u a n g phap g i a goc L g i nhuan thuan
dugc chia t u cong ty con, cong ty lien k i t phat sinh sau ngay dau t u dugc ghi nhan vao B a o cao K e t qua hoat
dong k i n h doanh C a c khoan dugc chia khac (ngoai l g i nhuan t h u § n ) dugc c o i l a phan thu hoi cac khoan dau
t u va dugc ghi nhan la khoan giam t r u gia goc dau t u
7.2 Nguyen tac ghi nhan cdc khodn dau tu chung khodn ngan han, dai han:
C a c khoan dau t u chung khoan tai thdi d i e m bao cao, neu:
- C o thdi han thu h o i hoac dao han khong qua 3 thang ke t u ngay m u a khoan dau t u do dugc coi l a "tuong
duong tien"
- C o thdi han thu hoi v 6 n d u d i 1 nam hoac trong 1 chu k y k i n h doanh dugc phan loai la tai san ngan han
- C o thdi han thu hoi v o n tren 1 nam hoac h a n 1 chu k y k i n h doanh d u g c phan loai la tai san dai han
7.3 Phuffng phdp lap du phong giam gia dau tu ngan han, dai han:
D u phong giam gia dau t u d u g c lap vao thdi diem 31/12/2013 l a so chenh lech g i i i a g i a goc cua cac khoan
dau tu dugc hach toan tren so ke toan Idn hem g i a trj thj trudng cua chiing t ^ i thdi d i e m lap d u phong
8 Ke todn cdc hoat dong lien doanh:
8.1 Nguyen tac ke todn hoat dong lien doanh theo hinh thlrc Hoat dong kinh doanh ddng kiem sodt vd
Tdi san dong kiem sodt: *
Hoat dong lien doanh theo hinh thuc Hoat dong kinh doanh dong k i e m soat v a T a i san dong kiem soat dugc
C o n g ty ap dung nguyen tac ke toan chung n h u v d i cac hoat dong k i n h doanh thong thudng khac Trong do:
- C o n g ty theo d o i rieng cac khoan thu nhap, c h i phi lien quan den hoat dong l i e n doanh v a thuc hien phan bo
cho cac ben trong lien doanh theo hgp dong lien doanh;
- C o n g t y theo doi rieng tai san gop v o n lien doanh, phan v o n gop vao tai san dong k i e m soat v a cac khoan
cong n g chung, cong n g rieng phat sinh t u hoat dong lien doanh
8.2 Nguyen tac ke todn hoat dong lien doanh theo hinh thuc thanh lap cff sa kinh doanh ddng kiem
sodt:
K h o a n dau t u vao cong ty lien doanh dugc ke toan theo phuong phap g i a goc K h o a n v o n gop lien doanh
khong dieu chinh theo thay d o i c u a phan s d hiru cua cong ty trong tai san thuan cua cong ty lien doanh B a o
cao K e t qua hoat dong kinh doanh ciia C o n g ty phan anh khoan thu nhap dugc chia t u l g i nhuan thuan luy ke
cua C o n g ty lien doanh phat sinh sau k h i gop v o n lien doanh
9 Ghi nhan cdc khodn phdi trd thuffng mai vd pitdi tra khdc:
C a c khoan phai tra n g u d i ban, phai tra noi bo, phai tra khac, khoan vay tai thdi diem bao cao, neu:
- C o thdi han thanh toan d u d i 1 nam hoac trong 1 chu k y san xuat k i n h doanh dugc phan loai l a n g ngan han
- C o thdi han thanh toan tren 1 nam hoac tren mot chu k y san xuat k i n h doanh dugc phan loai la n g dai han
15
Trang 16D i a clii: Tang 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N o i
BAN THUYET MINH BAO CAO TAI CHINH
Nam 2014
Tai san thieu c h d xijr l y d u g c phan l o ^ i l a n g ngSn han
Thue thu nhap hoSn \^\c phan loai la n g dai han
10 Ghi nhan chi phi trd tru&c:
Cac chi phi tra trudc c h i lien quan den c h i p h i san xuat kinh doanh nam tai c h i n h hien tai dugc ghi nhan l a
chi phi tra trudc ngan han
C a c c h i p h i sau day da phat sinh trong nam tai chinh n h i m g dugc hach toan vao c h i p h i tra trudc dai han de
phan bo dan vao ket qua hoat dong k i n h doanh:
C h i phi bao lanh thue van phong;
C h i phi thue cho dat may phat dien; '
C h i phi sua c h i i a Idn v a n phong lam viec *
// Ngudn von chu so" hiru:
11.1 Ghi nhan vd trinh bay cd phieu mua lai:
C o phieu do C o n g ty phat hanh v a sau do mua l a i l a c6 phieu quy ciia C o n g ty C o phieu quy dugc ghi nhan
theo gia tri thuc te v a trinh bay tren B a n g C a n d o i ke toan l a mot khoan ghi g i a m v o n chii s d hiru o 6 0 i i ^ ^
11.2 Ghi nhan CO tuc: icHNHiEMHifijH
C o tuc phai tra cho cac c6 dong dugc ghi nhan l a khoan phai tra trong B a n g C a n d o i ke toan ciia C o n g t y sau ^-^ ^^^y^
khi cd thong bao c h i a c 6 tiic ciia H g i dong Q u a n tri C o n g ty ,x"!!£!j*'TnA
>A Klcrn lUA
11.3 Nguyen tac trich lap cdc khodn du trir cdc quy tit lgi nhuan sau thue: ? H I A N A M
L g i nhuan sau thue thu nhap doanh nghiep sau k h i dugc H g i dong Q u a n tri phe duyet d u g c trich cac quy theo 4 l P i H § ^
D i e u le C o n g ty v a cac quy d i n h phap l y hien hanh
12 Nguyen tac ghi nhan doanh thu:
- Doanh thu m o i g i d i c h u n g khoan: D o a n h thu t i i dich v u m o i g i d i chung khoan d u g c ghi nhan trong bao
cao ket qua hoat dong k i n h doanh k h i djch v u dugc cung cap cho khach hang
- Doanh thu t u doanh chirng khoan: D o a n h thu tir hoat dong t u doanh c h u n g khoan dugc ghi nhan trong
bao cao ket qua hoat dong k i n h doanh k h i C o n g ty nhan dugc thong bao thanh toan cho cac giao dich k i n h
doanh chung khoan do cac T r u n g tam giao djch chung khoan phat hanh (doi v d i c d phieu niem yet) v a thoa
thuan chuyen giao tai san da dugc hoan t i t (doi v d i c6 phieu chua niem yet) F
- Doanh thu hoat dong t u van: bao gom doanh thu t u van dau t u chung khoan v a doanh thu t u van tai chinh
khac (tu van niem yet, phat hanh, hoan thifn doanh nghiep, ) Doanh thu tij hoat dong t u van dugc ghi nhan 1
trong bao cao ket qua hoat dong k i n h doanh theo ty le hoan thanh giao djch tai ngay lap bang can doi ke toan
T y le hoan thanh dugc danh gia tren c a sd x e m xet cac c o n g v i f c da thuc hien i
- Doanh thu khac: D o a n h thu khac chii y e u phan anh thu nhap lai tien g u i tai cac ngan hang v a p h i u n g
trudc tien ban chung khoan, thu lai vay giao dich k y q u i Doanh thu dugc g h i nhan trong bao cao ket qua
hoat dong kinh doanh tren c a sd don tich
Trang 17C O N G T Y C O P H A N C H L T N G K H O A N F P T
Dja chi: Tang 2, 71 N g u y e n C h i Thanh, D o n g D a , H a N o i
BAN THUYET MINH BAO CAO TAI CHINH
1.2- T i e n guri ngan hang ( V N D ) (*)
1.3- Tuotig duoTig tien ( V N D ) (tien giji ngan hang c6 t h a i han dirai 3
thang)
C h i tiet gom:
- Tai ngan hang BIDV- Ha Thanh *
- Tai ngan hang Techcombank - Ba Dinh
Cong tien va cac khoan tirong diroTig tien
Ghi chu (*): Bao gSm
- T i e n ky quy cua nha dau t u
- T i e n phai tra c6 tuc cho c6 dong cua F P T S
- T i e n phai tra ho c6 tuc cho t6 chuc phat hanh khac
- T i e n phai tra T r u n g tam l u u k y chung khoan
- T i e n gui cua C o n g ty tai cac ngan hang khac
G I A T R I K H O I LlTOfNG G I A O D I C H THXTC H I E N T R O N G N A M
Don vi tinh: VND
So cuoi nam So dau nam
128.070.795 244.481.746 802.552.009.898 773.570.034.565
602.724.191.378 2.986.555.250 4.427.063.8 108.850.dp\163.323.374.1M'^
K h o i luffng giao Gia tri khoi Ivtom^
C h i tieu dich thuc hien giao dich thuc hien
trong nam trong nam
Chung khoan ngan quy
Chung khoan khac
3 C u a nguM uy thac dau t u
Trang 18C h i tieu
C u d i nam D a u nam C u o i nam D a u nam
C u o i nam D a u nSm C u o i nam D a u nSm C u o i nam D a u nam
G h i chu
danh muc cd phi^u
bj giam gia/rui ro)
Trang 19C h i tieu
So l u g n g G i a trj theo so So v<yi gia thj truoTig T o n g gia trj theo gia thi
tru'd'ng
G h i chu
C h i tieu
C u o i nSni D a u nSm C u o i nam D a u nSm
C u o i nSm D a u nSm C u o i nam Bhu nam C u o i nam D a u nam
G h i chu
B T 6 16 16 160.533 160.533 40.533 56.533 120.000 104.000
B T T 28 28 605.700 605.700 458.300 220.300 1.064.000 826.000
B V H 11 8 392.937 352.237 40.937 49.837 352.000 302.400 C21 18 4 343.710 59.710 8.910 12.290 334.800 72.000
C D C 21 21 139.600 139.600 24.100 55.700 195.300 115.500
C I G 30 28 98.800 91.000 11.800 4.200 87.000 86.800 CII 25 52 504.653 1.039.623 36.023 2.847 507.500 1.003.600
Trang 20C h i tieu
C u o i nam D a u nam C u o i n3m D a u ndm
C u o i nam D a u nam C u o i nSm D a u nam C u o i ndm D a u nam
G h i chu
Trang 21? —f —I —I " 1 ^ —^ ~ l - , ^ ^ —I If H ^—H ~ t —9 —» —I
C h i tieu
S6 lu9Tig G i a t r i theo so So vo'i gia thi fru-ong T o n g gia t r i theo gia thi
trucmg
G h i chu
C h i tieu
C u o i nam D a u nSm C u 6 i n3m Bhu nam
C u d i nam Bhu nam C u o i nam D a u nam C u 6 i nam D a u nSm
G h i chu
Trang 22C h i tieu
S6 lu9Tig G i ^ t r i theo so So v o l g i ^ thi t r u d n g T d n g g i ^ trj theo gia thi
t r u d n g
G h i chu
C h i tieu
C u o i nam D a u nam C u o i nam D a u n^m
C u o i nam D a u nam C u o i nam D a u nam C u o i nSm D a u nam
G h i chu
P N C 68 44 341.500 198.100 501.700 48.300 843.200 246.400
P N J 82 50 2.214.277 1.311.277 1.057.523 218.723 3.271.800 1.530.000
P O M 36 36 445.400 445.400 143.000 11.800 302.400 457.200
P P C 11 11 236.062 215.192 54.338 60.908 290.400 276.100 PPI 40 12 341.960 56.460 1.260 170.040 512.000 55.200
Trang 23C h i tifiu
Cu6i nam D a u nSm C u o i nam D a u nam
C u o i nam D a u nam C u o i nam D a u nam C u S i nam D a u nam
G h i chd
SFI 19 19 465.844 376.714 35.756 248.386 501.600 625.100
S G T 14 2 68.223 19.123 10.323 14.377 82.600 8.800 SHI 37 35 278.600 207.300 1.100 42.800 277.500 164.500 SJD 205 39 3.097.164 537.427 3.360.336 254.273 6.457.500 791.700 SJS 10 10 218.000 109.000 33.000 76.000 251.000 185.000
S M C 5 73 52.186 868.386 1.314 44.114 53.500 912.500
S R C 49 34 1.113.552 581.082 552.448 81.918 1.666.000 663.000
S R F 28 12 281.900 140.400 177.300 74.400 459.200 214.800
S S C 50 39 1.655.221 1.132.321 1.044.779 661.679 2.700.000 1.794.000 SSI
T T F 46 9 411.146 49.266 71.854 7.434 483.000 56.700
T T P 7 7 287.947 287.947 131.147 86.347 156.800 201.600
Trang 24^ - 1 ^ ^ — » ~ ) J — I t T " ^ ~ t I —» —I ~ » —I —I ~ !
C h i tieu
So lugng G i a trj theo so So v&i gia thi trirdTig T o n g gia trj theo gia thi
trufrng
G h i chu
C h i tieu
C u o i nSm D a u nam C u o i nSm D a u nSm
C u o i nam D a u nam C u o i nam D a u nam C u ^ i nam D a u nam
G h i chu
Trang 25Chi tieu
triroTig
Ghi chu
Chi tieu
Ghi chu