Hoat dQng cria C6ng-ty ph6t sinh c5c rrii ro tdi chinh sau: rrii ro tin dung, rrii ro thanh khoan vi nii
ro thitrulng. Ban Tting Gir6m <ltic chiu tr6ch nhiQm trong viQc thi(it hp;6c chinh s6ch vi cdc kii5m so6t nhim gi6m thi6u cdc rui ro tdi chinh cfing nhu gi6m s6t viQc thgc hiQn c5c chinh sSch vit cdc kiSm soSt da thi(it hp.
4a. Riti ro tin dltng
Rrii ro tin dung li rrii ro md-mQt b6n tham gia hong hqp ddng kh6ng c6 khi nlng thgc hiQn clugc nghia vs cria minh din d6n t6n th6t vd tei cninh cho C6ng ty.
COng ty c6 cic rfri ro tin dpng phdt sinh chri y6u tu c6c khoin phii thu kh6ch hang, tidn gui ng6n hang vd cho vay.
Phdi thu klaich hdng
Khoan phii thu khich hing cria Cdng ty li6n quan dtSn nhidu dcm vivd c6 nhdn n6n rui ro tin dgng tflp trung A6i vOi khoan phii thu kh6ch hang hthAp.
Di5 quin ry nq p.hei thu khSch hing, Ban T6ng Girlm dtic da ban hdnh quy chti brin hang vdi c6c quy
<finh chat ch0 vd c6c tltii tuqng mua hdng, <t!nh mric br{n hdng han mrii nq vd thdi lan no mQt c6cir cu thi5. Hdng thing Ban T6ng Gi6m d5i thuc hiQn ki6m tra viQc tudn thri quy chi5'b6n-hang nay.
Ngoii ra, nhdn viOn phdng ki5 to6n thuong xuy6n theo ddi no phii thu d6 itdn <tr5c thu h6i.
Bdn thuyit minh nay ld mil bA phdn hqp thanh vd pluiti ihrgc tloc cilng vdi Btio ctio tdi chinh 42
c6ne w cd pnhu v[r,r rAr vA xE'p oO nAr nn
Dia chi:1Ang z, st5 +s tripu viQt vuong, phudng Biri rhi Xu6n, qu6n Hai Bd rrung, thdnh ph6 Hd NOi
eAo cAo rar cHiNs nQp NnAr euf +
Cho n5m tdi chinh k6t thric ngdy 3l 12ndm2015 Bin thuy6t minh B6o c6o tiri chinh (ti6p theo)
Chua qui h4n Chua qud h4n Eli qud h4n ho{c chua bi nhung bi ginm vi/ho{c bi gifrm
giim gi6 gi6 gi6
^t a.
JO CUOI nam
TiAn vd c6c khoin tuong duong tlen
Phii thu kh6ch hdng C6c khoin cho vay C6c khoin phii thu kh6c Tdi s6n tai chinh sEn
. -l . ,
sang oe Dan
c0ng
Sii tl0u nem
-,1I len va cac Knoan tuong duong ti6n
Phai thu kh6ch hdng C6c khoin cho vay C6c khoin ph6i thu kh6c
Tii sin tai chinh s8n . ,i , ,
sang oe Dan
c0ng
Ti€n g*i ngdn hdng
C6c khoin ti6n grii ngdn-hdng c6 kj'hpn vd kh6ng c6 kj, hpn cria COng ty ttugc gui tai c6c ng6n hang trong nudc. Ban Tdng GiSm <ltic khdng nhfln thSy c6 rui ro tin dung trgng yt5u ndo tu c6c
khoin ti6n gfti ndy.
Cdc khodn cho vay
C6ng ty cho c6ng ty con vd bdn li€n quan vay tiAn. C5c tlqn vi niy dAu c6 uy tin vi khi ndng thanh to6n t6t n€n rti ro tin dung A6i vOi c6c kho6n cho vay ld th6p.
Mr?c d0 rui ro tin dgng t5i da d5i v6i c6c tdi san tdi chinh h gi6 tr! ghi s6 cria cdc tii san tdi chinh (xem thuyrit minh sri V[.5 vd gi5 trf ghi s6 cria c6c tdi s6n Ai;hinh).-
Bang phdn tich v€ thdi gian qui hpn vi giim gi6ciac6c tdi san tdi chinh nhu sau:
c0ng
1s7,637,362,387 63,192,697,600
4,946,373,695 5,000,866.500
448,153,612
157,637,362,387 63,640,851,212
4,846,373,695 5,000,866,500
230,677,300,192 448,153,612 23111251453,794
77,086,650,648 53,319,975,383
8,500,000,000 2,153,102,906 4,001,212,500
t68,233,612
77,086,650,649 53,488,209,995 8,500,000,000 2,153,102,906 4,001,212,500
145,060,941,437 168,233,612 1451229r175,049
4b. Rfii ro thanh khodn
Rrii ro thanh kho6n ld rui ro C6ng ty gap kh6 khdn khi thpc hiQn nghia vu tii chinh do thi6u ti6n.
Rrii ro thanh khoin.cria Cdng ty chri yiiu ph6t sinh tu viQc c5c tii s6n tai chinh vi nq phii ha tdi chinh c6 c6c thli ili6m ct6o han l6ch nhau.
C6ng ty quin lli rti ro thanh khoin th6ng qua c5c biQn ph6p: thulng xuy6n theo d6i c6c y6u cAu vC thanh to6n hi€n tpi vi dp kit5n trong tucrng lai et6 duy tri mQt luqng ti6n cfing nhu c5c khoan vay 6 mric pht hqp, gi?m sat c6c ludng ti6n phSt sinh thgc ti5 v6i dy ki6n nhim gi6m thi6u inh hu&ngdo bitin dQng cria lu6ng tiAn.
t
1
Bdn thuyiit minh ndy li mQt bQ pfujn hqp thanh vd phdi ituqc itqc citng vai Bdo aio tdi chinh 43
c6r,rc w cd pnhn vfrN rAr vA xHp oO nAr nn
Efa chi: Tdng
.7, s6 45 TriQu viQt vunng, qhunng Bti rhi Xu6n, qufn Hai Bd rnmg, thdnh ph6 Ha NOi
sAo cAo rar cHfNs ngr NuAr quV +
Thdi h4n thanh to6n cria c5c kho61 nq phii tra tei chinh phi.ph6i sinh (bao g6m hi ph6i 116) dpa h6n thdi han thanh todn theo hqp d6ng vd chua rluqc chi6t-kh6u nho sau'
Tr)r I nIm tr0
xuong
TrGn I nim d6n
5 nim TrGn 5 nIm c0ng
Cho ndm tdi chinh k6t ttuic ngdy 3 I th6ng t2nim 20t5
*U!ty!t rninh 86o c6o tii chfnh (tii5p theo)
44,509,475,172 48,372,200,394 507,299,965 24,190,552,772
142,329,119,946
90,604,520,000
44,509,475,r72 190,701,320,240 507,299,965 114,795,072,772
117,569,529,203 232,933,639,946 350,503,169,049
^A A, DO CUOI nam Phai tra ngubi b6n Vay vd ng
Chi phf ph6i tr6 C6c kho6n phii tri
kh6c c0ng
Si5 dAu n5m Phai tre ngudi b5n Vay vi ng
Chi phf phii tri
C5c khoin phf,i tri
kh6c c0ng
30,047,920,570 43,312,920,751 533,793,317 465,099,320
147,399,001,192
60,000,000,000
30,047,920,570 190,711,921,933 533,793,317 60,465,099,320
74,3591523,959 207,399,001,192 281,759,525,140
4c.
Ban Ti5ng Girim d5c.cho ring mtc dQ nii ro tttii vdi viQc trf, ng h th6p. C6ng ry c6 kh6 ning thanh torin c6c khoin ng diin hpn tu ddng ti6n tir ho4t tlQng kinh doanh vi t$n trruiriiactdi ,* tai .ninn tl6o han.
Rfti ro th! trwdng
Rtii ro thi trucrng ld rui ro md gi6 ei hsp I hopc c6c lu6ng ti6n trong tuong lai cria c6ng cu tii
chfnh sE bitin <IQng theo nhtng t[ay itOi cia gilthi truong.
Rrii ro thi truhng li6n quan d6n hoat <lQng cria C6ng ty gr5m: rrii ro ngopi tC, nii ro l6i su6t, rui ro v6 gi6 chung kho6n vi rui ro gi5 hang h6a/nguy6n vflt liQu.
C6c ph0n tich vd dQ nhpy, c6c tt6nh gi6 du6i ddy li6n quan <li5n tinh hinh tdi chfnh cria C6ng ty tgi
igiv lt thing t2 ndry 20!1 yn ngdy 31 th6ng 12 ndm 2014 tr€n ccr s& gi6 hi ns thuAn tvtric ifray ddi cria t5' gi6,l5i suAt, gi6 chftng kho6n, gi6 hang h6alnguy6n v{t ligu sri dung d6 ph6n tich d[
nhay du<rc dga tr6n viOc d6nh gi6 khn nlng c6 thti xiy ra trong vdng m6t ndm t6iv6i cac ei6u kion quan s6t duoc ctia thi tru<rng t4i thdi <ti6m hiQn tpi.
R{ti ro ngoqi tQ
n{ 1o ngoai t9 ld rti ro md gi6.tri hqp lI ho{c citc hdng tiAn trong tucrng lai cria c6ng cu tii chinh
sE bi6n ilgng theo nhiing thay d5i cria fj' gia h5i Aoai.
CPng q Aua tdi sin, nhfp khAu nguy6n vOt liQu phsc vp cho sin xu6t vdi il6ng ti6n giao dich chri y6u ld USD do vfly bi 6nh hu&ng b0i ss biiSn <IQng cria r! gia h6i doai.
Cdng ty quin ly rfii ro li6n quan d6n bi6n dQng ciaty gi6 h6,i do6i blng c6ch trii uu thli hpn thanh torin c6c kho6n +9, du b6o ty gi5 ngopi tQ, duy tri hqp llf co c6u vay vi no gita ngo4i tQ vd VND, lsa chsn thdi di6m mua vi thanh to6n cac khoan ngoai ie tai thdi aicm ty'gi"a thdp; J ourg t5i *,
nguOn tiAn hiQn c6 d6 cdn bing gita rti ro fj,gi6 vd rui ro-thanh khoin.
I\ 1/
t
,I
minh nay ld m|t bQ phQn hqp thdnh vd phai dugc dpc cing voi Brio ctio tdi chinh
c6ue rv cd pnAu vAr,r rAr vA xE'p oO nAr aru
Dia chi: Tdng.7, si5 4s rricu viQt vuong, phudng Bni Thi Xudn, qufln Hai Bi rrtmg, thnnh phi5 Ha NOi
sAo cAo rar csiNu ngp NsAr euY +
Cho ndm tii chinh k6t ttrric ngdy 3 I th6ng t2 n6m 201 5
Bin thuy6t minh Brlo c6o thi chinh (tii5p theo)
c6ng ty kh6ng sri dpng u6t ty cdng cu tii chinh ph6i sinh d6 phdng ngria rrii ro ngoSi tQ.
Tni snn(Nq ph6i trn) thu6n c6 g6c- ngo4i tQ cria COng ty nhu sau:
so cuor nam
JPY
56 oAu nrm
USD EUR USD EUR
Ti6n vd cic khoin tuong tluong tien
Phdi thu khich hang Vay vd ng Phii tri nguoi bdLn
Tli sin/(Nq phii tr6) thuin c6 g6c ngo4i tQ
Ti0n vd cric khoin tucrng iluong ti6n
Vay vd ng
Tii sin(Nq phni tri) thuin
804,148.89 1,452,394.60
(8,386,009.39) (465,408.57) ___s,594,87!.47)
56 cu6i nam YNI)
46.02
S5 tIAu nnm
USD YNI)
46.11
46.11 194,978.05
1,981,852.39
(8,71s,887.1 1) (4,277 .6s4.00\ (267,449.92)
(4,277$S4.Nl (6,806.s06.59)
Rrii ro do bi6n dQng cria tj, gi6 h6i do6i gifra VND vd EUR, USD, JPY d6n lqi nhuAn vd vrin chri s0 hiru cria C6ng ty li kh6ng cl6ng k6.
Rii ro ldi suiit
Rrii ro lai su6t ld rrii ro md gi5lri hqp lf hoac c6c ludng ti,in trong tuong lai cria cdng cg tdi chinh se bi6n dQng theo nhtng thay dOi cta tai su6t thi trr*g.
Rti ro lai su6t cira COng { chri yiu li6n quan d6n c6c khoin tidn gr}i c6 lcj, han, c6c khoin cho vay vd c6c khoin vay c6 ldi su6t thi ndi.
Cdng ty quin l;i nii ro ldi su6t bing c6ch ph6n tfch tinh hinh thi trudng d6 clua ra cfuc quy6t Ai*r
hqp ly trong vi6c chon thdi dii5m vay vi kj, h4n vay thich hqp nhim c6 duqc circ ldisuSt cO-tqi nh6t cfing nhu duy tri co c6u vay vdi Idi su6t thi n6i va c5 dintr pt,t t qp.
C6c c6ng cp tdi chfnh c6 ldi su6t thi n6i cria C6ng ty nhu sau:
56 diu nem USD
I 15,595,835,616 804,t49
(8,386,00e)
51,780,762,505 194,978
(8,715,887)
115,595,835,616 (7,581,861) 51,780,762,505 (8,520,909)
Cdng ty dinh gilmqc tt$ 6nh hu&ng do biiSn dQng cria lii su6t c5c khoAn vay VND vi USD di5n lqi nhufn sau thu6 vi v5n chri sd hfiu cfra Cdng ty ld kh6ng d6ng k6 do c6c khoin vay c6 gi6 tri nh6.
Rfii ro vi gid ch*ng khodn
C6c chring kho6n do C6ng ty nim gifr c6 th6 bi anh hu&ng b&i c6c nii ro v6 gi6 tri tuong lai cria chimg kho6n dAu tu. C6ng ty quin lf rrii ro v6 gi6 chung mroan bdng c6ch thii5t l6p han mril diu tu vd tla d4ng h6a danh muc <lAu tu.
Ban T6ng Gi6m di5c <t6nh gi6 mric dQ 6nh hu&ng do bitin <16ng cria gi6 chrmg kho6n d6n lqi nhuan vd v6n chri s0 htu cria C6ng ty li kh6ng tt6ng kC.
.l .,
Rui ro v€ gid nguyAn vdt li€u
minh nay ld mSt bQ phdn hqp thanh vd phdi clryc ilqc cimg r,6i Bdo cdo tdi chinh
flrilrr-
c6ne rv cd pnhn vflu rAr vA xfp oO nAr rn
Dia chi: Tdng7, si5 4S friqu ViQt Vuong, phucrng Biri Thi Xu6n, qufn Hai Bd Tnmg, thdnh phd Ha NOi
sAo cAo rRr csiNn ugr NHAI euf +
Cho ndm tdi chinh kiSt thric ngiy 3 I thdng l2n6m 2015
Bin thuy6t minh Bdo c6o thi chinh (ti6p theo)
C6ng ty c6 rui ro vO sg bitin ddng cria gi6 nguy6n vflt ligu. C6ng ty quin l;i nii ro vd gi5 nguydn vflt liQu bing.cdch theo ddi chpt ch€ c6c thdng tin vi tinh hinh c6 li6n quan cria thi truong nhim qu6n l), thdi <Iitim mua hing, ki5 ho4ch sin xuSt vi mric hang t6n kho mQt c6ch hqp lf.
C6ng ty chua sri dung c6c cdng cp ph6i sinh e16m bio d€ phdng ngira c6c rrii ro v6 gi5 nguy6n vQt liQu.
Tdi sdn ildm bdo
C6ng ty kh6ng c6 tii sin tii chinh thi5 ch6p cho c6c <lcrn v! khdc cffng nhu nhfn tdi san thti ch6p tu c5c d<rn vi kh6c tpi ngdy 31 th6ng 12 ndm 2015 vd t4i ngiy 31 th6ng 12 ndm2014.
Tiri sfrn tAi chinh vir nq phii tri tii chinh Tdi sfin tdi chinh
Gi6 tri ghi sO ctr- chc tii sin tii chinh nhu sau:
Sii cutii nlm 56 dAu nem
um goc
Ti0n vd c5c kho6n tuong tluong tidn
Phii thu kh6ch hing
C6c khoin cho vay C6c khoin phii thu kh6c Tdi sin tii chfnh s8n sang
AC Uran
C0ng 4d.
5.
157,637,362,387 63,640,851,212 4,846,373,695 5,000,866,500
DF phdng
306.493.612
77,086,650,648 53,488,208,995 8,500,000,000 2,153,102,906 4,001,2L2,500
ula goc DU phdng
I 15,383,528
231,125,453,794 306,493,612 145,229,175,049 115,383,528
Nq phdi trd tdi ch{nh
Gi6 hi ghi sO cfia ng phii tri tdi chinh nhu sau:
Phii tri ngudi brin Vay vd ng
Chi phi phii tr6
C6c khoin phii hi kh6c c0ng
Gid tri hW U,
C0ng ty chua x6c dinh dugc gi6 tri hqp ly cria c6c tii
Th6ng fi sO 21012009/TT-BTC ngiy 06 thSng 1l ndm
$inh hiQn hdnh chua c6 hu6ng d6n cu thi3.
55 cu6i nrm Sii tlflu nim
44,509,475,172 190,70r,320,240 507,299,965 114,785,072,772 350,503,168,049
30,047,820,570 190,711,821,933 533,793,317 60,465,089,320 281,758,525,140
sin tdi chinh vi
2009 crta B0 Tei
nq phii tre tei chinh do chinh cfing nhu c6c quy
Bdn thuy& minh ndy h m\t bA pluin hqp thdnh vd phai duqc doc cimg voi Bdo cdo tdi chinh 46