CONG TY Co PHAN CHUNG KHOAN DAU KHI SO 20 NO Quyen, quan Hoan Kiem Ha N0i, CHXHCN Viet Nam BAO CAO CUA BAN TONG GIAM DOC a trinh bao cao cong vol Ban Tong Giam dew Cong ty CO phin Chang khoan Dau khf (goi tit la "Cong ty") bao cao tai chinh di dugc soar xet cua C6ng ty cho ky hoat deng tix 01/01/2010 den 31/03/2010 HQI DONG QUAN TRI VA BAN TONG GIAM DOC Cac vien caa 1-10i dOng Quan tri va Ban Ring Giam dOc Cong ty da dieu hanh Ceaig ty ky va den lap bao cao Om: HOi dlin2 Quin tri Ong Bin Ngoc Thing Ong Trinh An Huy Ong Vu Thanh Le Ong D6 Tun Binh Ong Trin Minh Hoang Ong Nguyen Anh Tub BA Ha Lan Chu tich Uy vien IJy vien (1)6 nhiem 28/01/2010) Uy vien (1)6 nhiem 28/01/2010) Uy vien (b6 nhiem 28/01/2010) Uy vien (mien nhiem 28/01/2010) Uy vien (mign nhiem 28/01/2010) Ban Tiring Giam dtic Ong Phan Quang Huy Ong Tran Hang [ring Ong Nguyen Xuan Hung TOng Gam dew Ph6 Tang Giam dOc Ph6 T6ng Giam id& TRACH NHIVVI CUA BAN TONG GIAM DOC Ban TOng Giam dOc Cong ty c6 trach nhiem lap bao cao tai chinh hang kY phan anh m0; each trung thgc va hop lY tinh hinh tai chinh cling 'Mu kit qua kinh doanh va tinh hinh ltru chuyen tien to cua Cong ty kY Trong viec lap cac bao cao tai chinh nay, Ban 'ding Giam doe dugc yeu eau phai: • • • • • Lga chon cac chinh sach ke toan thich hop va ap dung cac chinh sach d6 met each nhiit quan; Dua cac xet down va trac tinh met each hop ly va than trong; Neu ro cac nguyen tic ke toan ditch hop c6 dugc Man tha hay kheing, c6 nhang ap dung sai loch y6u can dugc cong b6 va giai thich bao cao tai chinh hay kh6ng; Lap bdo cao tai chinh tren ca s6 hoot dOng lien tuc trig truarng hop kitting the cho Cong ty se tiep tuc hoat dOng kinh doanh; va Thi'et ke va thgc hien he thong kiem soot nOi be met cach hitu hieu cho attic dich lip va trinh bay bao cao tai chinh hgp ly nhim han the rai ro va gian Ban Tong Giam (kw Cong ty chiu trach nhiem dam bao rang s6 sach ke Man dugc ghi chef met cach pha hop de phan anh met each hop 15, tlnh hlnh tai chinh cua ang ty o bit kY thai diem nao va dam bao fin; bao cao tai chinh Man tha cac Chuin mire Ke toan Viet Nam, He thOng KC toan Viet Nam ap dung cho cac cong ty ct ling khoan va cac quy dinh hien hanh ve ke toan tai Viet Nam Ban TOng Giam d6c cling chiu trach nhiem dam bao an toan cho tai san cua Cong ty va thgc hien cac bien phap thich hop de ngan chin va phat hien cac hanh vi gian In va sai p am khac Ban TOng Giam dOc xac nhan ring Cong ty da tuan tha cac yeu ciu neu tren viec lap bao cao tai chinh dal dien cho Ban tOng Giam doc, uang Huy Tong Giam doe Ha N01, 28 thong nom 2010 Deloitte Cong ty TNHH Deloitte Viet Nam SO 8-Pharr Ngoc Thach,flOng Da Ha N0i, Viet Nam TE I : +84-4 3852 4123 Fax: +84-4 3852 4143 www.deloitte.com/vn Si /Deloitte-AUDHN-RE BAO CAO ICET QUA CONG TAC SOAT MET BAO CAO TAI MINH Kinh Cfic Co (long Cong ty Co phAn Chung khoan DAu (PSI) Chung toi da thgc hien cong tac scat xet bang candOi ke toan tai 31 thang 03 nam 2010 ding vai bdo cao ket qua hoat dung kinh doanh, bao cao km chuyen tien to va thuyet minh bdo cao tai chinh kern theo cua Cong ty Co phan Chang khodn Dau (pi tat la "Cong ty") cho ky hoat Ong tar 01 thank 01 nam 2010 den 31 thang 03 nam 2010 Cac bdo cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tac va th6ng le ke toan duot chap than chung tai cac nurac khdc ngoai Viet Nam Viec lap va trinh bay bdo cao tai chinh thuOc trach nhiem Ban Ping Giam doe Cong ty Trach nhiem cua chung toi la dun bdo cao nhan xet ve bdo cao tai chinh tren co' s6 tong tac soot xet cua chung toi Chang UM da thurc hien Ong tac soot xet bao cao tai chinh theo Chuan muc Kiem toan Viet Nam ve tong tac soot xet Chuan muc yeti cau ding tac soot xet phai lap Ice hoach va thurc hien de c6 su dam bdo vira phai rang bao cao tai chinh khong chira dung nhang sai sat yeu C6ng tac soar xet bao gum cha 611 la viec trao doi vai nhan su caa Cong ty va ap dung cac thii tuc phan tich tren nhcmg thong tin tai chinh; cong tar cung cap mot mat TO dam bao thap horn cong tac kiem toan Chung toi kh6ng thuc hien cong viec kiem toan nen khong dim ray kien kiem town Tren ca sa cong tac soot xet cda chung toi, chung toi khong thay co su kin nao de"' chung toi cho rang bdo cao tai chinh kern theo day khong phan anh trung thruc va hop 15/, tren cac khia canh yeu, firth hinh tai chinh caa Cong ty tai 31 thang 03 nam 2010 ding rilur ket qua hoat d'Ung kinh doanh va tinh hinh hr I chuyen tien to cho krj/ hoat dOng tix 01 thang 01 nam 2010 den 31 thang 03 nam 2010, pha hop vai cac Chun muc Ke toan Viet Nam, He th6ng Ke toan Viet Nam ap dung cho cac cong ty chirng khoan va cac quy dinh hien hanh khac ve ke toan tai Viet Nam Chang toi xin luu ji ngtr•i dot bao cao tai chinh tai Thuyet minh s6 20 - "SO lieu so sant" SO lieu bao cao tai chinh cho ky hoat Ong to 01 thang 01 nam 2009 den 31 thang 03 nam 2009 clam d 'VC kiem toan hoac soot xet va duoc trinh bay cho muc dich tham khao CONG TLL TRACHNHO Hi ... , -_._ - , I I I !: ,: ' ! j i ! MVC Ll)C i I i I • Bang can d6i k€ tmin I, • Bao cao ket" qua san xuat kinh doanh !' I • Bao cao I i • Ban i lUll ! chuyen ti€n t~ thee phuong pMp gian ti€p i ! I thuy€t minh hao cao tai chinh ! ! I j i I ! I ! I i! ! ! i i I i ! ! ! I I I I ! ! I I I i !l ! i ! ! ! I~, I~ • , • • I J urc DAu KIlt VIET NAM urc DAu KHi NHON TRACH TONG CONG TY DlEN CONG TY CO FRAN'DlEN BANG CAN DOl KE ToAN T~i 3110312010 TAl sAN Miisa A TAISANNGAN~N (100=110+120+130+140+150) 100 I Ti~n va cae kho3n tmmg dU'l1Jlgti~n 110 1I1 1I2 II Cae kh03n diu to'tiIi chinh ngin h~n D§u tll ng~ hliUl D\l phOng giam gili d§u tu ng~ hl;ln 120 121 129 III Cae kho3n phlii thu nglin h~n Phlli thu khlich hang Tra wac cho nguo; ban Phlli thu nQi bQ ngAn hliUl Phili thu theo tiSn dQ kS hOl;lch hqp dAng xay d\lng Cac khoan phlli thu khac D\l phOng phlli thu ng~ hl;ln kh6 doi 130 131 132 133 134 135 139 IV Hang t6n kho Hang tAn kho D\l phOng giam gia hang tAn kho 140 141 149 V Tai slin ngin h~n khae Chi phi tea wac ng~ hl;ln ThuS GTGT duqc khdu tn'r ThuS va ciLc khoan khilc phili thu Nhil nlloc Tili san ngAn h/tonkhac 150 151 152 154 158 B TAl sAN DAI ~N (200 = 210+220+240+250+260) 200 I Cae kho3n phlii thu dili h~ Phlli thu dlli hliUlcUa khiLch hilng van kinh doanh {y don vi tf\lc thuQc Phlli thu dlli hliUlnQi bQ Phlli thu dili hl;ln khiLc D\l phOng pMi thu dlli hl;lDkh6 doi 210 21I 212 213 218 219 !.TiBn Cac khoan tllong duong tiBn Thuyet minh 3110312010 0110112010 2.601.325.092.962 3.378.020.645.056 V.Ol 1.219.404.750.342 3.820.530.022 1.215.584.220.320 1.218.594.514.950 5.172.889.170 1.213.421.625.780 V.02 266.990.277.778 266.990.277.778 985.115.181.040 985.115.181.040 1.087.347.791.475 1.065.960.837.287 V.03 V.04 V.05 V.06 V.07 21.386.954.188 - 1.154.512.698.507 1.110.956.597.426 - 43.556.101.081 - 27.582.273.367 19.798.250.559 27.477.173.367 19.788.250.559 - - 105.100.000 10.000.000 2.357.316.987.610 1.854.985.216.748 - - TAl SAN (ti~n theo) II Hi san c6 dinh Tai san c6' dinh hii'u hinh -Nguyengia - Gia Iri hao man /uji kJ Tai san c6 djnh thue tiIi chinh -Nguyengia - Gia trj hao man /uji kJ Tai san c6 dinh vo hinh -Nguyengia - Gia In hao mOn /uji kJ Chi phi xliy dl,l'ngCCI ban derdang Mis6 220 221 224 V.09 225 226 227 V.IO 228 229 230 V.ll 240 V.12 241 242 IV Cac khoan diu tlr tii chinh dl1iih,n DAutl1 VaGcong ty DAutIJ VaGcong ty lien kSt, lien doanh DAu tl1 dai h(Ulkhilc Dl,I'phOng gi8m gia dAutl1tiIi chinh dai h(Ul 250 251 252 258 259 II Hi san dii h,n khac Chi phi tim kiSm, thiim Chi phi philt triSn mo Chi phi tn\ tnrac dai h(ln Tai san thuS thu nh~p hOM 1(Ii Tai san dai h(Ulkhilc 260 sAN (270 = 100 + 200) V.08 222 223 III Bit d9ng san diu tlr -Nguyengia - Gia In hao mOn /uji k€ TONG TAl Thuyet Minh 261 262 268 270 31103/2010 2.123.506.302.419 4.719.537.225 6.989.147.224 (2.269.609.999) - - 2.118.786.765.194 11.140.000.000 V.13 11.140.000.000 V.14 V.21 0110112010 1.843.830.785.657 5.038.043.016 6.989.147.224 (1.951.104.208) - - 1.838.792.742.641 11.140.000.000 11.140.000.000 - 222.670.685.191 14.431.091 222.670.685.191 14.431.091 - - 4.958.642.080.572 - - 5.233.005.861.804 NGUONVON A Nq PHAI TRA (310=310+330) Masa Thu~t Minh 300 I N,!nginh~n Yay va n Citing ty C phan Bao hi6n Ngfin hang Ming nghqp Thuy& minh bac) cal) tai chinh tiir 01/01/2016 c16n 31/03/2016 Mau B09 - DNPNT Cling ty C phn Bac) him Ngfin hang jsking nghiep Thuyet minh bao cao tai chinh cho kST quyet toán 01/0112016 den 31/03/2016 Dom vi bao cao Cong ty C phAn Bao him Ngan hang N6ng nghiep ("Cong ty") la mOt cong ty c6 phA.n duct lap tai Viet Nam theo GiAy phep Thanh lap va Hoat dOng,s6 38GP/KDBH 18 thang 10 nam 2006 BO Tai chinh cap lAn dAu va GiAy phep dieu chinh gan nhAt la 38/GPDC4/KDBH thang nam 2015 Hoat dOng chinh cüa Cong ty la kinh doanh dich vi bao hiem phi nhan tho, bao gôm cac nghiep vii ye bao hi8m gee, tai bao him, dau ttr tai chinh va cac hoat dOng khac theo quy dinh cüa phap luat Cong ty c6 Trii sâ chinh tai TAng 6, Tea nha chung cu 2911, Dtreng Hoang Dao Thay, Phterng Trung Hea, Qua.'n Cau Giay, Ha NOi Tai 31 thang 03 nam 2016, Cong ty c6 10 chi nhanh ten ca nu& (31/12/2014: chi nhanh) Co so' 114p ban can tai chinh a) Tuyen bO ve Wan thii Bao cao tai chInh duvc lap theo cac ChuAn mtrc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Via Nam, Thong ttr se 232/2012/TT—BTC 28 thang 12 nam 2012 BO Tai chinh ban hanh va htrong dAn ke toan áp ding dal \rod doanh nghiep bao hi8m phi nhan tho, doanh nghiep tai bao him va chi nhanh doanh nghiep bao him phi nhan tho mrac ngoai va cac quy dinh phap l c6 lien quan áp ding cho bao cao tai chinh Cac chuAn mrc va quy dinh phap 15, c6 the khac bia ten mOt s khia canh tong yell so veri cac nguyen the va chuan,rntrc k8 toan &rot thira nhan rOng rai cac quOc gia khac Do do, bao cao tài chinh dinh kern khon* nham nine dich phan anhe tinh hinh tai chinh, ket qua hoat dO'ng kinh doanh va cac luting ltru chuyen tien t theo cac nguyen tac va thong le k8 toan &Ivo thira nhan rOng rai i cac nu& va cac quyen tai phan khac ngoai pham vi Viet Nam Han nib., viec sir dking bao cao tai chinh khong nham danh cho nhang doi Wong sir ding khong duvc bia ve cac nguy8n tac, thit 41C va th6ng le ke toan Via Nam b) Co ser hrimg Bao cao tai chinh,trir bao cao ltru chuy'en tin te, duot lap ten co so don tich theo nguyen tac gia g6c Bao cao kru chuyon ti8n t duvc lap theo phtrang phap trkrc tiep c) K'ktoán e KS, ice toan nam cüa Cong ty la tir thang den 31 thang 12 d) Don vi den tê ke than Don vi tin t k toan cüa Cong ty la Deng Viet Nam ("VND"), ding la don vi tin t dugc sir citing cho mic dich lap va trinh bay bao cao tai chinh Cong ty CO ph'in Bao hiem Ngan hang Nang nghiep Thuyet minb bao cao tai chinh cho guy& toil) 01/01/2016 den 31/03/2016 Mau B09 — DNI3NT Ap dung Hu.Ong d'An Che d Ketoán Doanh nghi0 mofri ban hanh Ngay 22 thang 12 nam 2014, B6 Tai chinh ban hanh Thong ttr se 200/2014/TT-BTC Wang clan Ch e de Ke toan Doanh nghiep ("Theng tir 200") Thong tu 200 thay the cho quy dinh ye Che de Ke toan Doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC 20 thang nam 2006 va Thong ttr s6 244/2009/TT-BTC 31 thang 12 nam 2009 dm BO Tai chinh Thong ttr 200 c6 hieu Itrc sau 45 ke tir ky va áp dung cho ke toan nam bat du tir hoc sau thang nam 2015 Kt tir ugay CÔNG TY CỔ PHẦN THỦY SẢN MEKONG