CONG TY CO PHAN CHUNG KHOAN FPT . Dia chi: Sé 52, Durdmg Lac Long Quén, Phudng Budi, Quan Tay Hé, TP Ha N6i Béo edo cia Ban Ting Gidm déc vi Béio cio thi chinh && diege kiém todn CONG TY CO PHAN CHUNG KHOAN FPT Béo céo tai chinh 6 thang dau nam 2021 ‘uve kiém todn béi: CONG TY TNHH DICH VY TU VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM (AASCS) 29 Vo Thi Sau, Quan 1, TP. Hé Chi Minh; Bign thoai: (028). 38 205.944 — 38 205.947; Fax: (028).38 205.942CONG TY CO PHAN CHUNG KHOAN FPT . Bia chi: Sé 52, Budng Lac Long Quin, Phung Bui, Quan Tay H6, TP Ha N61 NOI DUNG Trang Bio cio cia Ban Ting Gidm dc 3-04 Bao cdo kiém todn dgc lip 05-06 Bio céo tai chinh da duyec kiém toan Bto ct tinh hinh ti chinh ring tai ng 30 thing 6 nim 2021 o7-10 Bio fo két qua hoat dong riéng6 thing du nim 2021 n-B Bo co Tau shuyén tn ring 6 thing du nim 2021 4-16 ‘Bio efo tinh hinh bi dong vin ch st hou 6 thing du nd 2021 18 Bn thuyét minh bio eo ti chinh ring 6 thang du nim 2021 19-45 DUS ONG 1¥ HEM Md Hutu i KE IEW 104K tia NAM, LenS ones ING TY SPHAN NG KHOA sPT ee usCONG TY CO PHAN CHUNG KHOAN FPT . Dia chi: Sé 52, Dung Lac Long Quan, Phurdng Budi, Quan Tay 6, TP Ha NOt BAO CAO CUA BAN TONG GIAM DOC Ban Téng Gidm déc Cong ty Cé Phin Chimg Khoan FPT (sav day goi tit la “Céng ty") trinh bay Bao ‘cho cia minh va Bao edo tai chinh 6 thing dau nim 2021 cua Céng ty két thiie ngay 30 thing 6 nam 2021 Cong ty Cé Phin Chimg Khon FPT duye thinh Ip theo Gidy phép thanh lip vi hoat é6ng sb S9/UBCK- GP ngiy 13 thing 7 nim 2007; Gify phép ditu chinhs6 90/UBCK-GPBCCTCK nei 04 thing 12 nim 2007; Giay phép diéu chinh sb 127/UBCK-GP ngay 09 thang 5 nim 2008; Giy phép dieu chin s8 26/UBCK-GP ngly 13 thing 4 nim 2011; Gidy phép dieu chinh sb 94/GPBC-UBCK nely 18 thing 6 rim 2012; Gidy phep iéu chinh sb 31/GPBC-UBCK ngay 23 thing 6 nAm 2015; Gidy php di chinh sé 16\GPDC-UBCK ngay 08 thing 6 nam 2016; Gidy phép diéu chinh s6 01/GPBC-UBCK ngiy 06 thang | nim 2017, Gidy phep di chinh s6 21/GPDC-UBCK. npiy 06 thing 6 nim 2017; Gidy phép dieu chinh 36 SI/GPDC-UBCK ngay 08 thing 6 nam 2018; Gidy phep ditu chinh s6 34/GPBC-UBCK ngiy 08 thing 6 nim 2019; Gidy phép diéu chinh si 38/GPDC-UBCK ngay 08 thing 7 n&m 2020; Gidy phép diéu chinh so 46GPBC-UBCK ngiy 02 thing 6 nim 2021 do Uy ban Chim kbosn Nha aude Viet Nam cap Linh vye kinh doanh cia Cong ty la: Ching Khon Nein nghé kink doanh cia Cong ty i: = MOi gi6i chimg khosn = Hoat dong tr doanh ching khosn = Tarvin di tw chimg Khodin + Bio link phit hah chimg khoén = Lavkg va quan ly od déng. “Try s@ chinh t9i Hi Noic S652, Bung Lae Long Quin, Phu’ng Budi, Quin Tay Hé, TP. HaNGi ing ty 06 02 chi nhinhs: ~ Chinhanb Thanh Ph6 HB Chi Mi Chi Minh, Vigt Nam. = Chi nhdnh Da Ning: Ting 3, 4 Toda nha Trang Tién s6 130 Ding Da, Phudne Thuan Phu: Hai Chau, TP. Da Ning. (Cte syhiga sau ng Khoi sb Ké to lp bo cdo hi chia: Khdng cé su kign trong yéu ndo xay ra sau ngay Ip Béo cfo tai chinh 40i héi duge diéu chinh hay cng bb ZO tn Bao cdo ti chinh, gi ddng Quan tr, Ban Téng Gidm dc ‘Cac thanh vién cia Héi déng Quan trj bao gém: ‘Ting 3, a nha 136 - 138 Lé Thi Héng Gam, Quén 1, TP.H8 ng NguyEn Van Dang Chitch ‘Ong Taro Ueno Thanh vign ‘Ong Nguyo Khe Thanh Thanh ng NauyEa Digp Ting Thanh vign Ong BB Son Giang, “Thanh vign Ba Nguyn Thj Thai Anh Than vign (Cas thinh vign oba Ban Téng Gim Ac boo am: ng Neuyén Digp Ting Ting Giim dbe Ong Nguyén Van Dang Pho Téng Gidim 5c 3 ee sae, a xyCONG TY CO PHAN CHUNG KHOAN FPT Bia chi: 56 52, Dung Lac Long Quin, Phueéng Bui, Quin Téy H6, TP Hia NOt BiNguydn Thi ThuHiuong _Ph6 Téng Gidm Ae Kiém toin vién Cong ty TNHH Dich w Tur vin Tai chinh Ké tin va Kim ton Phia Nam (AASCS) bay t6 nguyen vong lim cBng ee kiém toda cho Cong 9 Cong bé tréch nhigm cia Ban Ting Gidm dée déi v6i Bao cho ti chink Ban Téng Gidm dc Céng ty chi trich nhifm 8 vigelép Bao eto ti chinh phan anh trang thye, hop 1 tinh hin thu hp todn dig ring, tinh hinh ti chin riéng, inh inh law chuyén wien ring va tin hinh bidn dGng vn chi si haw riéng cba Cing ty trong 6 thing dau ném 2021. Trong qua tinh Igp Bao cio ti chinh, Ban Tang Gidm dBc Cng ty cam kt 43 tun thi che yéu chu sau ~Lya chon ode chinh sich ké ton thich hep vip dung cée chinh sich nly mt cach nhdt qué; ua racic inh gi va de doin hop Ij va thin tongs - Cai chwin mye ké toin duge 4p dung theo guy dinh hign hinh, Khdng e6 nhing én mic en phi cong 66 va gai thich trong bdo eto tai chins = Lip vittrinh bay céc bio céo ti chinh tén co 6 tuin tht céc chun mye KE todn, ché 49 Ké toén vi ce quy dinh olin quan hign anh; - Lap cfc bio cho ti chinh dia tn co sé host ng kh doanh lin tac, rr rutme hop Khong thé cho ring Céng ty stip tye hogt ng kinh doanh ‘Ban Téng Git Abe Cong ty dim bo ring cb sé ké tod dug hn git 4 phan nb tinh inh ti chin ca CCang ty, vi mic 4 trung tha, hop ly ti bit eth diém nao vi dam bao ring Béo cio tai chinh tn ‘thee quy dinhhign hanh cua Nha nude. Bing that 6 rich him tong vigc ba dim an ton thi sin cia ‘Céng ty va thve hign che bién php thich hop 4é ngin chin, phathign ch hanh vi gian in vi cc vi pham has. Ban Téng Gi dc Cg ty eam két fing Bio cio ti chinh 68 phan én trong thye va hop I tinh hin chinh iéng, ket qua host ng én, ha chuyn tid x riéng vi tnh hah biéa dng von ehu so how riéng cia Céng ty trong 6 thing dau nim 2021, phii hgp véi chuin myc, ché 6 ké toan Vigt Nam va tuan thi cic quy dinh hin hin olin quan Hch trong yéu 03 thang 8 nam 2021 Gidm adeSOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS) CONG TY TNHH DICH VU TU VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM | S6SIQBCKTITC202UAASCS . . - BAO CAO KIEM TOAN DOC LAP VE Béo co tl chinh 6 thang iu ndm 2021 cia Cong ty C6 Phin Ching Khon FPT Kinh gis = Cle o dng Hii déng Quan tr Cong ty Cb Phin Ching Kodo FPT Ban Tong Gidm dbe Cong ty Cé Phin Ching Khodn FPT Ching 181 48 kiém tos bio cio tai chinh 6 thing di nim 2021 kim theo cia Cong ty Cé Phin Ching Khodn FPT duge lip ngiy 22 thing 7 nam 2021 ti trang 07 dén wang 45, bao gbm: Bao cio tinh hin th chinh ring tai ngly 30 thang 6 nfm 2021; Bao céo két qua hoat ding riéng 6 thing di nim 2021; Béo c&o lu chuyén tén fring 6 thang iu nam 2021; Bdo cf tinh hin bién €Qng vén chi sh 6 thdng dé nm 2021 vi Bin thuyét minh béo c&o ti chinh ring 6 thang dhu nim 2021 Trich nhigm ciia Ban Tang Gidim dc: Ban Téng Gidm dc Céng ty chia tich nhigm v8 vige lp va winh bay trung thye va hop Ij bio co t chink col * tus Cong'y theo chun mye ké todn, ché dd kétodn doanh nghigp Viet Nam vache quy dinh phép lV 6 nCGug p {quan dén vige lfp va trinh bay béo edo tai chinh va chju trich nhiém vé kiém sodt ndi bo ma Ban Tong Giém ionwea abe nic dnt la ein thidt 46 dim bio cho vide lip va tinh by bio cio thi chinh kkBngc0 sai strong yéu do scr yy ry, sian lin hote rb ln, hh KE Trich nhiém cia Kiém toa vién wana ‘Trach nhigm cia ching t0i la dua ra kién vé bao eéo tai chinh da trén két qua cia cuge kiém todn. Ching xe 146i 68 tién hanh kiém toan theo cdc chun myc kiém toan Viét Nam, Cac chun myc nay yéu clu ching ti Sheng tuan tha chudn mye va cfc quy dinh vé dgo dic nghé nghiép, lip ké hoach va thye hign cue kiém toan dé {dat duge su dim bao hop Ij ve vig ligu bao cao ta chinh cas Cong ty’ €6 edn sa 9t tong yeu hay Khong. Cong vige kiém toan bao gbm thyc hign cdc thi tue nhiim thu thép céc bing chimg kiém toin vé céc s6 ligu va thuyét minh trén béo céo tai chinh. Céec tha tye kiém todn duge Iva chon dya trén xét dodn cua kiém ton ‘im, bao ghm dénh gi ri ro ob si 6t tong yéu trong blo cio ti chin do gian Ign hofc ahi Han. Ki thue hign danh gié cae rui ro nay, kiém toan vin da xem xét kiém sodt noi b ciia Cong ty lién quan dén vige S lap va trinh bay bio cdo tai chinh trung thyc, hop IY nhm thiét ké céc thu tue kiém ton phu hgp voi tinh SS hinh thye #8, tuy mhién khong nham myc dich dua ra ¥ kién vé higu qua cia kiém soat nOi b} cia Céng ty Vv CCéng vig Kiém to cing bao gm nh gid tinh thich hgp cia cic chinh sch Ké ton duge dp dung va tinh in hgp I ela ce ude tinh ke ton cia Ban Téng Giim dBc cing nh dinh gid vige tinh bay tbag thé bdo céo Hod ti ehh, r Ching ti tn arm rng cic bing chim kim tin ma ching wid thu thép duge bi dy di va thich hop lam a cab choy kiénkiem toi ea ching ti. Z ¥ hin cia Kiém ton vien ‘Theo y kién ct ching 10%, bao cio ti chinh 44 phin dn rung thyc va hop I, tén cée khia canh trong yéu tink hinh ti chinhcigng cua Cong ty Cé Phan Ching Khodn FPT cho 6 thang dau nam 2021 kétthic ta ny 30 thing 6 nim 2021, edng abc két qui hoat én réng, lw chuyén tién tring va tnh hin bign dng ‘bn chi s6 hau cua Céng ty 6 thang dau nam 2021, phi hgp véi chuin myc ké toén, ché &9 ké coin doanh nnehigp Vigt Nam vi cd quy dink phap Ij ob lign quan én vige lip va winh bay bio cdo ti chin 29,Vo Thi Sau Street, Distrit 1, Ho Chi Minh City ‘ol: (028) $820 5984 - (028) 3820 5947 - Fax: (028) 3820 5042 Website: ww.anses.com.vnTp.H6 Chi Minh, ngaAdsthéng..ndm 2021 Cong ty TNE Dich Vy Tur ‘Vin Tai Chink Ké Toan va Kj in Phia poe (AASCS) Joie <7 CONG TY. f-3/nicrwrennyu\ DICH vu TU van 2 Fi TAL CHA KE Ta Ve \ va ew ro Dinh Thé Duong Dam Minh Thiy Sé Gidy CN DKHN kiém todin: 0342-2018-142-1 $6 Gidy CN DKHN kiém tod: 1547-2018-142-10288089898888 8F898989FFF8FHTH9HTSTTTSEHHTHSCHHHHSEHGO8988OSES CONG TY CO PHAN CHUNG KHOAN FPT 83 52, Dung Lae Long Ouin, Phucing Busi, Oudn Téy Hé_ TP Ha N6i BAO CAO TINH HINH TAI CHINH RIENG Tai gy 30 thing 06 nam 2021 _ aon vith: VND ‘ita Masé [PAPE] sé cud ny Sé dau nam = x Bc 7 z IA TATSAN NGAN HAN (100 = 110 > 130) 100 EoTTTBOROGSIS] 3202937770016 I. Tai sin tai chink 10 5971.714.212.628] | 3198.995076.427 1-Tidn va cdc khoin wong diong tién mt | Aw 345.591.678.296 206.365.289.980 1.1. Tién wha 197.591.678.296 96,365.289.980 1.2. Céc kos omg dog tide m2 148.000.000.000] 110.000.000.000 2. Cac ti san tai chinh ghi nhin thong qua lai 12 |A73.1] 925.739.364.608] 508.640.853.484 (evr) 4, Cac knoan cho vay ni¢ ]a732] 4679135727143] 2478957482207 6. Du prong suy sim gd tr cf i sin icin vidi | 116 | A74 | (10885.622302)| —(10.885.622.308) sin thé chip 17. Ce Khon phi thu ut is978.446551| 9:294.630.111 17.2. Phai thu va dy thu 6 tifc, tién Idi céc tai san tai chink} 117.2 | A.7.5.1 15,978,446,551 9.294,630.111 17.2.1. Phai thu of tite, tin I8i dén ngay nin 1173 165.401.4038 399.189.199 17.2.2. Dy thu od tite, tién lai cha dén ngay nhén 174 115.813.045.143 8,895.440.912 Is. Tra ruse cho ngudi bin 18 9.461.183.672| _ 3.097.550.000 19. Phai thu cdc dich vy CTCK cung ofp ny |A753 4.983.600.770 2,389.971.518 12. Cte khodn ph hu kde rz ja7ss| — 1.802673830| 1213611431 13. Dy phing suy giim gi trj eke khoan phai thu) | 129 | 76 (2.840.000) (78.50.00) 1. Ta sin ngin han khde 130 5466.596890| _3.942.693.589 1 Tam ing 13 180.463.808 2. vactc van phg, sing cu, dung ey 12 [azz] r9stzanass| —1.4i2.948.822 5. Chi phi ttt man han 153 [ATs] — 33000%0634) 1308232311 }4. Cam 8, thé chip, ky qu, ky curge ngin han 134 8.800.000 108.800.000 5, Thue gia tri gia ting duge kidu trir 135 6. Thué va fe Khodn phi thu Nhl nude 136 235.503.5953 Lua7124s6 , TAL SAN DAI HAN (200 = 210 + 220+ 230-+240| 200 190.644.902.305 | 192.785.201.656 ++ 250-260) [T1. Tai san 6 dinh 20 158.753.766.666 161.251.744.557 1. Ti sin ob diab bau inh ni 139577576382 | 141.868.041.283 -Neuyén gid 2m 228.064.272.623 | 223.308.742.183 ~ Gia tr] hao mon lu ke (*) 2a (88.486.696.291) (81.440.700.900)] 2. Tai sin cb diab dhué tai chink ms |3. Tai sin e6 dinh v6 hink a7 | ATI 119.176.190.334 19,383.703.274 = Nguyen gid 28 44.508.623.169] 44.504.623.169 + Gia tri hao mn hy ké (*) 298 (25328.432.835) (25.120.919.895)| hv. Chi phi xty dung ev bin dé dane 240 695,000,000, Vy. Tai sin di han kde 250 351.196.135.639] 31.533.487.099 1. Cém of, thé chip, ky quy, ky cuge dai han 281 854.750.570 854,750.570, 2. Chiphi rt wade di ban 22 | A780 292.616483, 639 866.079 4, Tién n6p quy H8 tro than togn 254 | ATS 30.048.768.626 130.038.840.450 IVI. Du phing suy giim gi ri thi sin dai han 260 TONG CONG TAI SAN 270 6.167,825.711.823 | 3.395.722.971.672 (270=100 +200)CONG TY CO PHAN CHUNG KHOAN FPT $6 52, Duong Lac Long Quéin, Phusing Busi, Quén Tay Hé, TP Ha NOL BAO CAO TINH HINH TAI CHINH RIENG Tai ngay 30 thang 06 nim 2021 Don vj tink: VND Chitieu aaasé [TT sé cudi ny shabu inh x Bc i z INO PHATTRA Go0=310 F340) 300 TORRECD) LESCTEAT I. No pha ta nein han 310 3.609.818.646.592| 1.195.556748.441 1. Vay ving thie ti chish ngén han 31 |a.r28| 1.088.000.000.000] 597.000.000.000 1.1.Vay ngin han 312 1.085.000.000.000] 597.000.000.000 1.2. Nothu€ ti ehinh ng han 33 8. Phai tra ngut ban ng han xo |aza6| —.677.026.794 434500.728 Io, Nui mua tri ién tude nn han 1 4720225.000| _1.885250.000 10. Thu vd cdc khoin phi ndp Nha nase ga |aras| 59749346091] 27228135610 11. Phai tra ngutii lao d6ng 323 6.940,141.534 12.594.331.039 12. Cac khoan trich np phiic loi nhiin vién 324 1.405.308.221. 1,181.756.946 13.Chipi ph tt ng hen zs |aras| —9.ssasse79| —_8.331945.679 17. Cac khoan phir, ph np Khe nga ban z9 [aza7| 2arzesaass..44| 5259923450017 18. Du phong phai tra ngin han 330 19. Qu9 ken thrémg phi Il 31 17.886.684.129| 18:908423.422 20. Giao dj mua bin Ii tri phibu Chin phi 332 1. Ne phi tr dai ban 40 D. VON CHE SO HOU (400 = 410 + 420) 400 2.558,007.065.231| | 2.202.166.223:281 I. vén chi sha 410 288.007.068.231] — 2.202.166223.291 1. Vbq i roi chi sow 41 1.454940.054.600] 1.408.111.485.700 11.Nén gp cia chi sha aa 11454.930.970.000] 1.322.673.490.000 la C& phy ph thing quydn big quyés ate 1.454930,970.000| — 1.322673.490.000 lb. 8 phd aint 1.2. Thing dr vba ob phn 412 40336000] 81.443997.650 13.Quybn chon chuyén db tr phifu-Clu phi vin | 411.3 1.4. Vén kde oda eh 8 ht aa 15. cbphibuquy *) sits 31.281.40 (6.081.950) 2. Chin ch dinh gi ti sin theo gi tri hop i “2 3. Chen Kh ty gid hi doi 413 sug att 6 sung vbn dite a4 $9.368.486792| 79358.651.981 5. Qug dy phn ti chinh vii ro nghigp vy ais 39366.336.792| 79.356:501 981 6. Ce Quy Ke the vi chi 0 hw 416 If. Lot nh cha pn phot 417 |a732| 92433287087] 639.339.003.569 toi nbn aX thy ign aa 542.218,064383| 395.337.806.819 129i nhuan ota the hign ana 342.114.122.666] 244,001816.250 I. Nguba kink phi vA qu Khe 20 IONS ERNG Agree avon SO a 6.67825.711823] | 3398722971.672 8 a ww 1 wee vor ite To AIANASCONG TY CO PHAN CHUNG KHOAN FPT 6 52. During Lac Long Oucin, Phung Busi, Qudn Téiy Hé, IP Ha Néi CAC CHi TIEU NGOAI BAO CAO TINH HiNH TAI CHINH RIENG Chi tea masé] TO | sécuding $6 dau nim x Bol n z la. TAI SAN CUA CTCK VA TAI SAN QUAN LY THEO CAM KET TT sin ob dinh thué ngodi 01 2. Chimg chic aid nhdn git ho oo 3. Tai sin nbn thé chiip 003 4. No kh bia xij 04 | azz 172.000.009] 172.000.000, 5. Ngoai tf fc ogi 0s [6.8 phigu dang lou hin (s6 lwemg) 006 145,491,993 132266887 7. Cophiga qu (sb zomg) 007 1104 42 8. Tai sin tai chinh niém yévdng kj giao dich ti rae 0g | A713 9.628.020.000 9.519.680.000 19. Ti sin ti chinh dt lou ky ti VSD vi chua giao | 009 ldich cia CTCK 10. Tai sin thi chinh chirvé cia CTCK o10 | azas 130.810.000 47.050.000 12 Ta sin ti chinh chur lauky wi VSD cia cTCK | 012 | A715 | 128671.940.000] 128.671.550.000 13, Tai sin ti chinh drge hong quyén cia CTCK | 013 | A.7.16 100.000 330,000 B. TAL SAN VA CAC KHOAN PHAITRA VE. ‘TAI SAN QUAN LY CAM KET VOLKHACH HANG ne yéveding ky giao dich tai | 99) | 4.7.17 | 20473.079016990| 19:296.232.427.150 la Tai sn ai chink giao dich edo chuyén nhuomg, | 021.1 18705 985.578.890| | 17.329.776234240 |b. Tai san ti chink han ché chyén nie, 0212 242.546.470.000] 226.017.430.000 le. Ta sén 18 chink giao dich cd cd 0213 892.717.100.000] 954.823.470.000 4 Tai san ti chink phong téa, tam git oa 21.336:530.000 1.226.000,000 le. Tai santa chink oho thank todn os 610.823.338.100] 784.389.292.910 Tai sa ti chinh che cho vay 06 2. Tu si ti chinh at lim ky tai VSD vachuagiso | 992 | az1g | 120.995.080.000] _99.362.910.000, dich cia Nh di te (a. Ta sn 12 chinh da eu bp tai VSD va chua giao | 022.1 14.797730,000 8.549.090,000 dich, neo chuyén nlacomg 'b. Ti sain 2 chink lq tat VSD wi cha giao | 0222 106.197:380.000| _90.813,820.000 Idich, han ché chuyin niueyng eT san chink lu yt VSD wa chea giao | 0223, eich cm 3 le. Tai san 12 chinh da leu Bp tal VSD va chua giao | 0224 dich, phong ta, tam git 3. Tai sin ti chinh cho vé eda Nha tr 023 | a.719 | 676.604.264.100] 752.515.068.130 4. Ti sin ei chinh sua Bi gizo dich cia Nha diuw | 024 |S. Taisin ti chinh chun lau kj tgi VSD eta Nha | 024.5 ae err 6. Tai sin i chinh drge bude quyén cia Nni iu | g56 | 4 929 asexeioen|'| essa lwCONG TY CO PHAN CHUNG KHOAN FPT 84.52 Bwing Lac Long Quin, Phucing Busi Quin Tay Hé, TP Ha W6i CAC CHi TIEU NGOAI BAO CAO TINH HINH TAI CHINH RIENG ci eu masé | PE] cheats sb abu nim a ae Z z /7. Tin gi cia khéch hang 026, 4.450.836.215.892 | 3.069.056.828.963 }7.1. Tiém giti cha Nha dtu tu vé giao dich ching 027 | A721 4.446.787.860.042 | 3.057.660.225.224 oan ho prong thie CTK. gua 7.2. Tid git ting hop giao dich chimg khodn cho | 028 ach nin 7.3. Tiga gi ba tra va han od gia dich cing | 029 cen Ja. Tién giti bu trir va thamh ton giao dich chimg 029.1 Ikhodn cia Nha du ty trong nude Ib. Tién giti Tién giti bi trix va thanh ton giao dich 029.2 Jchimg khown cda Nha du te urbe ngodi fa Td ui cia chic pit hi chimgKhote | 030 | A722] 404835550] 11.396603.29 Pai hth tv tn ii gio ch ching | 031 | A729 | sacererscoo2| 3057660225224 nodnteo pong thie CTCK gin 18.1. Phai tra Nha dau ter trong nude vé tién giti giao | 031.1 4.402.587.857.377 | 3.033.703.064.475 ech cing kn theo pong tte CTCK. qu /8.2. Phai tra Nha dau tu nude ngoai vé tién giri giao | 031.2 44,200.002.665 223.957.160.749 ic ching Kno theo png thee CTCK. ui Phi a8 chic pha arching Rhosn ow 110. Phai thu cila khach hing vé I3i giao dich cdc tai 033, io chih 111. Phai tri cua khach hang vé I8i giao dich cdc tai 034 us ict 12. Phi tr te, ghe va iw phi 03s 11:396.603.739, Newt gp bid Kétotn tring ‘0CONG TY CO PHAN CHUNG KHOAN FPT ‘86 52, Buing Lac Long Quin. Phuaing Budi, Quin Tay Hé, TP Ha Noi BAO CAO KET QUA HOAT DONG RIENG ‘6 thing du nim 2021 =a ink: YND aaa aye [ Layne a ay isk | Nimsasy [Ni ee i zs : IL DOANH THU HOAT BONG 1.1. Lai tir ec ti sin ti chinh ghi nhiin thing qua | O1 2 m acta rrracossosss| —(6seras«77] Lin i si cob EVP. aia | erasa | rgeszenris} ——1s24nn.9s sch ah ig ah ce SC eee! o> | prs | rogcsoasoasi| — c3s706r4398 eee tie, tid UM phe sinh tir ti sin eA chin } 91.5 | 7.35.31 132.185.411.339] 6.565.544.535 Chen eh gi do gi i pa chong | oy lauvén dana hrubinh y 112. Lai tr ofc khoan du tw nim git dé nay dio |g ban ts TS: Li ee Khodn cho vy hl tho 3 |orasas | assaerrensss] —sssnnoees2e 1.4. Lai te cée ti sin tai chinh sin sing dé bin | 4 lars) ISL ede ctngcu piss pte gina | 0s 15. Doan hn cng Kon 06 uissaossn| — rasr60s6208 1.7.Dewah ht nk di patho hing | oy cin oa ee eee unaran] ——wanse9s 1.9. Doanh thu nghiép vu luu ky ching khoan 09 4.803.180.006] 4.107.016.4583 1.10. Doanh th hoat dng tu van tai chin 10 12.632.677.259| 8.735.215.499 1.11. Thu nhép hoat dng kha A | B733.4 129.215.934] 43.250.000 |Cong doanh thu hogt dng (20 = 1->11) 20 589.565.977.615] 113.325.714.911} \L. CHI PHI HOAT DONG 12.1. L& ede ti sn ti chin hi nhfn thong qua i | >, AaaaR aziesiel 15 (FVTPLY la. Lé ban cdc tai san tai chinh FVTPL 214 | B733.1 145.708.815| 19,846.627| |b. Chénh Ich gidm dinh gid gi cdc TSTC FVTPL* | 21.2 | B7.33.2 (32.215.433)| 2.901.879 12.4. Chi phi dy phong tai sn ti chinh, vir ly tén Ithat céc khoan phai thu khé ddi va 1S suy giam tai 1 | |sin tai chinh va chi phi di vay cua cdc khoan cho ae ISS: DADAGLSTS STARE. 2.6. Chi phi hogt dng ty doanh 26 8.214.897 1.872.873 |2.7. Chi phi nghigp vy méi gisi ching khodn 2 | B735 104.887.911.502 37.562.909.611 |2.9. Chi phi nghigp vy du tur chimg khodn, 29 | Bras 1.561.357.852 94,855,647 bio.chiskineio ww iniis ching tioim | 30 | pras | cameinese| —sst0792440 2.11. Chi phi host dng tr van tai chin a1 | B735 3.110.899.774| 2.924.$72.807] 212 Chip cle dh w he 2 [Cong chi phi hogt dng (40 = 21->32) 40 139.036.576.718| 54.144,805.840) " Zaures CONG T) vn vu ty, “at KE /AKIEW TO xP weCONG TY CO PHAN CHUNG KHOAN FPT 52, Dung Lac Long Quan, Phung Buc, Quin Tay Hd, TP Ha Not BAO CAO KET QUA HOAT DONG RIENG 6 thing du nm 2021 = Don vi tink: VND 7 Thay [Cay er hea i cu wh cut nto Md) tm [Maar Ni eave H Tals, < fi Til. DOANH THU HOAT DONG TAI CHINH ls. Chéoh isch iy gin doi a va chva tive | hien ; . ee Dinca ie I nese | a | ary 4367469.138) — 9817973.181 cee CERN AR NAG CRE ATEREN CEH | 4.367.469.134| 9.817973.181] IV. CHI PHi TAI CHINE I4.1. Chénh ich 18 ty gid hdi dodi 43 va chua thyc 3 ign 42. Chip a vey s2 Chi phi chia Whe 35 Cong chi ph tl chinh (60 = 1->85) «o \V. CHI PHI BAN HANG a Peet CONGTYCHUNG | 2 | 736 725.588.420.214) 23.048.008.923 'VIl. KET QUA HOAT DONG (70=20480-40- | 4g 429.308.449.817, 45950873.329 (60-61-62) VII. THU NHAP KHAC VA CHI PHI KHAC 8.1. Thu ahd kh ni | prar | 26762.439.609] 9.446.365.7218 8.2. Chi phi kde n | a73e | 25658536677] 9.079810.699 [cong kt qua hogt dag khie (0 71-72) 80 1.103.902.932 366,855.09 IX. TONG LOINHUAN KETOANTRUGC | gg asnmersetal| taesigmaasal ITHUE (90-70 +80) 1. Lol nua dhe hign 1 292.300.046.835 | 119:909308.625 192. Lol atuga chia thuchign oz 138.112305518] (73.591.576.277) Ix. Cu PHI THUE TNDN 100 $1.866967.677| 23977.190.374 10.1.Chi phi thé TNDN bin hin too. | B739 | s4scos6rsr7] —23.977.190.374 102 Chi phi thaé TNDN bos ii 1o02 XI. LOI NHUAN KE TOAN SAU THUE TNDN | ee ie 200 375.845.385.072) 22.340837.974 XI. THU NHAP (LO) TOAN DIEN KHAC [SAU THUE TNDN am 12.1, LAV(L) ot dni gi ei cde i sin tt chin | 50 sin sing dé ban 12.2. LRM(LB) chénh lech ty gid cba hoat dong tai ) 555 nude ngoai 123. La (1B) dinh gid Ii t sin 06 dish ten mi | 555 Jhinh gia tri hyp ly edng ty 12.4, Lai/(L8) ton dign khde 304 |Téng thu nhgp toan dign 400 2CONG TY CO PHAN CHUNG KHOAN FPT Sh 2, Pung bac Long Quin Phang Buti, Quin Tay Hi, TPH Not BAO CAO KET QUA HOAT DONG RIENG 6 thang dau nim 2021 Dion vi tink: VND ; Thaytt [Lay he raw mim da cubl ky may culrmay Mae6| aint Nam oa ‘Nam wie 7 Z\-3 4 XIN, THU NHAP THUAN TREN CO PHIEU | 500 PHO THONG . 13.1, Li ev bin rén ob phiéu (DBng/t 8 phiéu) | sor 2583 168 3. Th ni lg eg 6 | 502 nae sa Newdi lip bidu é toin trutmg Nguydo Thi Thu HongCONG TY CO PHAN CHUNG KHOAN FPT 184 52, Bung Lac Long Quin, Phung Bu, Quin Tay Hé, TP He NOU BAO CAO LUU CHUYEN TIEN TE RIENG (Theo phuvng phip gién tiép) hing the nd 3021 on tke YD Chitizu Ma | Thuyét ‘Lay ké tir du niim dén cudi ky ny sé | mion Niaraay: Tanai me : y Irae ceyla la Writ Goan dona ‘Loi nhugn truge Thué Thu nh§p doanh oO 430.412.352.749| 46.317.728.348| nent |2. Diéu chinh cho eée khoan: 02 350,094,100} 6.489.138.841 | |. Khdu hao TSCD 03 7.253.508.331) 5.595.692.8965] [teint hing o te 50000 70000500 eerie % |- Lai, 18 tir hogt dong dau tu 07 (181.818)| |- Dy thu tin lai 08 (6.917.604.231)| 883 .597.263| |- Cac khoan diéu chinh khac 09 |3. Ting cae chi phi phi tien t@ 10 (32.215.433)| 20,901.879| |- Ld dainh gid lai gid tri cdc tai sin tai chinh ghi} 11 (2.215.433) 20.901.879) shin nie gu Ws FTP |4. Giam cic deanh thu phi tién t@ 18 (138.080,090.481)| 73.570.674,398 | cen il ho eer ag |(49 (iseompoaeh| —asmnaneane Lope nog out 8 FUT |S. Loi nbugn tir hogt dng kinh doanh true 30 (635.757.258.229) (17.497.464.206)| Ray alt che wraiteeg [sine gim) isin chnh pinching | 31 araste20s270] —_anau.25109] Laie |- Tang (giam) cae khoan cho vay 33 (2.200.178,284.938)| 43.601.588.247| |- Tang gidm phai thu va dy thu ob tite, tién lai 36 233.787.791 49.746 .688| Lio nal cise ing gion Ka hides dciy | 37 assess] — @urmaea) ICTCK cung cdp Ta eo Rd ph hie » csassanr208] 788516228) |- Tang gidm cdc tai san khic 40 (719.303.841)} (378.496,000)| are idm hi ph pha th (khng boo abo Bi) 11.423.510.000 2.926,648.808 ng i chip ae a (1sassesn] 225,42101 | Thué TNDN 4 ngp a @4.117:174.761) (19.280.810.484) ieelipi a emg i api oh mp t, | 08 ‘lance = ssabiaen Tigi koi hp pric nin | yg assis wwe Tang iim thud vi ede khodn phil np ahi Jnuvsc (Khdng bao gim Thué TNDN da nép) me TANTLALESSS| | Taig yal ge ag “ (s6ssi09505] (746636800) rani ph pln ° Laspasermazt 723.27930 | rie to cc hog ns Kish dash ai 104330 on rls ee hon dg th doch 2 arossssroon] —ceaseaisase] [Eamchogde ibe chur si hope ding Kink 60 (343.107.117.294)| 108.900.979.260] ldoanh “4 con 1¥ ‘Cinta MU TU VA “Gnd x 108 Reena HLA NAM Liss9900089898989 F8989898H8GHH9THHH9O99H98H9H88888H888O CONG TY CO PHAN CHUNG KHOAN FPT S652, Dung Lac Long Quin, Phung Busi, Quin Tay Hé TP Hé N6i BAO CAO LUU CHUYEN TIEN TE RIENG (Cheo phumg php gién tiép) 6 thing aie ném 2021 ion v tin: VND Ma | Thoyét [__Lay ké wr ddu nim dn cudi ky miy sé |_ minh Nam nay Nam true x Bl 1. 2 IW. Lagu chaySn tién tr hoat dma du tr ie ci ah a oy ying TECD, | (sasossos10] 76083468 2. Tidn thu ur thanb 1j, nbuong bin TSCD, BoSpr va cic ti sin thee ae vs1aig lieu chuyén in thud tc hogt dong du te | 70 (5.450.530.440) (1.175.901.650) INL La chuyén tin tr hopt dng thi chink ote hid, nga vb whe | 7 106.800.000 7.980.000 ee SNE) or (91673450) (1.981 300) Tn vay ae a 2.119,00.000.000 «688.000.000.004 s. Tdn vay Qu HB eg thant todn 731 3.2. Tin vay dade 732 2.119.000 000.00 «688.000.000.000 [s. Tén chi ra ng gée vay 14 (1.631.000.000.000)] (621.500.000.000) J. Tin chi trade vay Out HB ro than todn | 74.1 [4.2 Tém obi rd ge vee sini chin | 74.2 14.3. Tién chi tra ge mor vary ide 74.3 (1.631.000.000.000) (621.506.000.000) stn chi ek ne thu hi chin % Jo. C8 se, ig nb dt a cho cho shou 76 (231.090,500)]—_(39.547.761.000) Jeu chuyen én chun vc oat ding tit chink | a0 487.784.036.050 6:956237.700 hv. Tang/giim tién thudn trong kj 90 139.226.388.316 114.683.315.310 lv. Tién va cae Khoiin wrong duong tit diu kj| 101 206.365.289.980 0.280.157. 184 | Tién 01. 96,365,289 980] 530.280.157.184 | cae kno arong duomg tin 101.2 110.000.000.000] vi. Tién va céc khodn tuong dung idm eudi | 103 345.591.678.296 164.963.472.494 It 103.1 197.591.678.296 64.963.472.494 | cic Rhos srong dueng i 1032 148 000.000, 000 100.000 00.000 | Anh hung cia thay dBi hbo guy ai | 4g [ngoai é 8990808899 HTHTHHHHHHHGETHHHHHH89H8H8888889988989 CONG TY CO PHAN CHUNG KHOAN FPT 86 52, Dung Lac Long Quin, Phaimg Bucs, Quin Tay Hé, TP Ha Noi PHAN LUU CHUYEN TIEN TE HOAT DONG MOI GIGI, UY THAC CUA KHACH HANG =n ‘Ma [Ehuyée | __Liy KE tr dw nim an cud sé | minh Nim may Nim trude x aa 1 z I. Lara haya ln hoat Ging mat gi, dy thie com nich hans 1 Tidn th bn ching kon méi gid cho keh hing | 1 92.586.315.675.300 | 25.884.540:840,000 }2. Tien. qua chimg khodin mi giéi cho khach hang 2 (95.468.987.818.820)| (26.325.305.170.060}} 17. Nhin én gi 48 than ton giao dich chimg Khon 4.277.681.412.625| 1.539.381 583.153 cin keh hing 11. Chi tri phi lu by chimg khodn ca knéeh hing | 1 (5.881.63528)| 572779750) 112. Thu 16i giao dich chimg khoan 2 13. Chili giao dich chime khodn 3 14. Tidn thu oda T6 cht phét hank chime khotn rs 491236144571] 362548236614 15. Tika chi te T8 che phat hin ching Khon 5 (498.588,392.460)] (860616231.764) Ting/giin tiém thutn trong kS 2 1.381.779.386.928| 1.096.076.4789) IU. Tidn vA ce khodn twong dwong ttn du kj cia | 5p 3.069.086.828.963 | $28.993222.175 kiich hing |Tidn giti ngén hing dau kj: 3 - Tidn gi eda Nha du w vé giao dich chimg khotn | 5 3.057.660228.224 _$26920.717.575 ‘he phiomg thie CTCK quan I rong do c han Tid gi cia T8 che phét hin 38 11.396,608,.739 2.072.504.500 rong dé 6k han (Cle khotn tong dong tien 36 [Anh tring i thay di hb doa quy db ngoaité | 37 IL Tit vB ede khodn twong duomg tén cud kj cia |g 4.450,836.215.892) 1.925.069,700.366 Ikndch hing (0 = 20 +30) Tién gi nan hing cud ky a |. Tign pti cia Nhis du wr vé giao dich ching khosn ee ee az | cro | 4.446.787.860.082| 1.921.068.190916 Hong 66 ky ban Ti gi cia Té che hit hin 4s | e740 4048.355.850 44008 509.450 |Trong 45 06 ky han [cic khan tong dome ita 46 An hang ea tay di) git hb doi quy Abi ngoaié | 47 New Hip bigw Ké toin tring br Nguyén Th} Thu Huong 6CONG TY CO PHAN CHUNG KHOAN FT [8452 Dung tac Long Quan Pang Bubt Quin Ty HA. 1P Ha No BAO CAO TINH HiNH BIEN DONG VON CHU SO HUU GIU/A NIEN DQ ‘6 thang dw nim 2021 anv tin: VD Sir Sha ae SE ing gm ome hp Shar catiny a Ky aiy SY is ae Ky tre Ky aty x = 7 z ‘ 5 6 z z ke ang vm a z : Vin dl tc chs How T aOR TTRGAT RHO] aON TATE] TEES TaN —TaEIHA HS ee] 12a] aaa GSO] LAOH TTT ART ARO] 1A 3060 CB pid phd tng 202440510000 1322673 450.000] 130752 980000 152257 440.00) 1322673490000] 1454930 570000 eu bid gure 2 CB wn a 13. Thing dr vin cpa) TOLaTe TsO] HAT WTD TAS] was] AT] — aa TTD Tse TA QiyE chon cand pnd = pn vn 1.3 Wn ki cha ch bt Rc iar ToT COTS] (sai 300] BIE]. LETH] —— Tosa] TH 351405] Sos awe vondia Brig owa 30] ——TWaswesi sei] —voaase7 aT Too ATAT) Taxseesioni] W308 8602 [Oey de phing a cio Goris. 081730] 79336501981] 9640567207 TisvamG] — 10008 war 79386501 981] 99366336782 iro ng vw [Shin ech dink i a an to ho 8 i Ch sh 1 da Fr cae Ca ie tae wn - is [Corsi cn TRA] SG) STII] TOAST] RSTO] wT Se] wr HOSES] oa TT ATO [51 Cat whut ear tu SHURE aUSaaT] 395 357 ROGTO] — a5aRIIGASI| — ga.Ge4a94aaa] 257 79307HSR] —sOMsTADI-see] —DoLOTaazaRse] —SunaT.06A303 fnschin >) fs Lor nan ca ie id Tew Tee] TAO. He TO] — SaTaSOE TOG] TNS TST ATES] — RTE TOSOT| moUsT AT] — HARTI chee Einnanraeesis] aan iezzszai] Dai. 118] —3s5a00.1170o] —ses.71 97 aaa] WRIT] —Foss9ea.7ia.027| — Rssh 007 06S i Thani toa Oa Ke [cine ”CONG TY CO PHAN CHUNG KHOAN FT S452. Bung Lac Long Quan Phasing Buh. Quin Ty Hd. TP Ha Ni (7) Khosin gion cia dhe de vb phn: Phat hich ing ww ng we chi shou (Thing dr vs eb phn) theo Nabi quyét a 01-2021 /NQMDHDCDIFFTS ney 13/04/2021 ede BHC tung nin nm 2020 wb tide 81 443.997 650 dg, (°°) Khon gli cia Yet hud the itn chra phim ph trong 4) nay: ‘Teich pee gy bi nha im 2020 theo Np quit 3801-202 /NQDHDCDIFPTS ngty 13/04/2021 cia DHCD thang ign nen 2020 “+9 ping tein vio mhigp vs . voompasesit #45 dy wa ang wa ible 10.009 856811 +045 then thang phe 20019.69.622 + ht hc ing vl ot aa ak hve Rg ca pn pny 31/12/2020 tn Boch ik nn 2020 ge ki tn theo Neh uy 801-2021 NQDHDCDVFPTS ray 15042021 eta DHCD hg rin ny 2020 sosi3.s12390 Thee eiag Tansee Newdi tip bitu Newyén Thi Huong 6CONG TY CO PHAN CHUNG KHOAN FPT Dia chi: $6 52, Ding Lac Long Quén, Phucmg Budi, Quin Tay Hé, TP Ha Noi BAN THUYET MINH BAO CAO TAI CHINH RIENG 6 thang dé nim 2021 1. Dic diém hoat dong cia Cong ty Ching khodn LLL. Gidy phép thank lp va hogt ding cita CTCK: Cong ty Cé Phin Chimg Khodn FPT dye thanh Igp theo Gidy phép thinh Ip va hoat dng s6 59/UBCK- GP ngiy 13 thing 7 nam 2007; ; Gidy phép diéu chinh s6 90/UBCK-GPBCCTCK ngay 04 thang 12.nam 2007; Gidy phép digu chinh s6 127/UBCK-GP ngay 09 thing 5 nim 2008; Gidy phép digu chinh s6 26/UBCK-GP ngay 13 thing 4 nam 2011; Gidy phép diéu chinh s6 94/GPBC-UBCK ngay 18 thang 06 ‘nim 2012; Gitiy phép diéu chinh s6 31/GPDC-UBCK ngay 23 thing 06 nam 2015; Gidy phép digu chinh sé 16/GPDC-UBCK ngiy 08 thang 06 nim 2016; Gidy phép diéu chinh s6 01/GPBC-UBCK ngay 06 thing 01 nim 2017; Gidy phép diéu chinh s6 21/GPBC-UBCK ngiy 06 thing 06 nam 2017; Gidy phép 1 chinh s6 41/GPBC-UBCK ngly 08 thing 6 nim 2018; Gidy phép digu chinh 86 34/GPDC-UBCK ngiy 05 théng 6 nm 2019; Gidy phép diéu chinh s6 38/GPDC-UBCK ngiy 08 thang 7 nam 2020; Gidy php aie chinh s6 36;GPBC-UBCK ngiy 02 thing 6 nim 2021 do Uy ban Chimg khodn Nha nue Viét Nam cp, 1.2. Bla chi lin he ca CTCK: 'S6 52 dudmg Lac Long Quan, phudng Budi, quén Tay Hé, TP. Ha Noi. 1.3. Diéw Ig hogt dong CTCK ban hank thing 7/2007 va sita déi theo Nght Quyét DHDCB ngay 13/04/2021. 1.4, Nhitng diie diém chink vé hogs ang CTCK: = Quy mo vn CTCK: ‘Vén gép cia Céng ty tai ngay lip bio céo la 1.454.930.970.000 ding (Mot ngan bén trim nam muci bén ty’chin tram ba mui trigu chin trim bay muoi nn déng chin), = Han ehé du w: Cong ty tuan tha quy dinh han ché ddu ww theo Théng ty 121/2020/TT-BTC agiy 30/122020 vé hoat ng cia cOng ty chifng khodn, = Cu tric Cong ty chimg khodn: Dank sich ede cdng ty con: Khing 06 Danh sdich eéc cOng ty lién doanh, lién két: Khdng ed Danh sich eée don vj trye thude khéng ¢6 tu eéch php nhén hach todn phy thuge: Khéng eé = Danh sich chi nd: Chi ohinh Thanh Phé H8 Chi Minh: Ting 3, tba nba 136 - 138 LE Thi Hng Gim, Quén 1, TP. H@ Chi Minh, Viét Nam. Chi ahdnh Da Ning: Ting 3, 4 Toa nh Tring Tin s6 130 Bing Ba, Phung Thun Phuc, Quan Hai Chau, TP. Da Ning, Vigt Nam. 2. Ky ké todin, don vj tién t@ sit dung trong ké toan: 21. Kp ké todns a, Nam tai chinh hang nim eda CTCK bat diu tir ngiy 01/01 két thie ngay 31/12. b. Nam tai chinh dau tién bat diu tir ngay 13/07/2007 edp Gidy chimg nhan thinh lip CTCK va két thic vvao ngay 31/12/2007. 2.2. Bon vj din 1@ sie dung trong ké todn: Ding Vigt Nam. 3.Chudn mye vi Ché 49 ké todn dp dung 19CONG TY CO PHAN CHUNG KHOAN FPT. Dia chi: $6 52, Dudmg Lac Long Quin, Phung Buti, Qué Tay Hé, TP Ha Noi 3.1. Ché dg ké todn dp dung: Ché a6 ké toan CTCK ban hanh theo Thong tu s6 210/2014/TT-BTC ngay 30/12/2014 cua BG Tai chinh, Thong tur 334/2016/TT-BTC ngay 27/12/2016 cia BO Tai chinh ve sita 66 bé sung vi thay thé Phy lye 02 va 04 cia Thong tr 210/2014/TT-BTC. 3.2, Tuyén bd vé vig tun thit Chuan myc ké todin va Ché d6 ké todin: Taye hign ké toin CTCK trén co ‘36 tun thi ce Chun myo ké todn Vigt Nam oé lién quan va Ché 46 ké ton CTCK ban hinh theo Théng tu 2102014/TT-BTC ngay 30/12/2014 cia BO Tai chinh, Thong tur 334/2016/TT-BTC ngay 27/12/2016 cia BG Tai chinh vé sia i, b6 sung va thay thé Phy lye 02 va 04 cia Thong tw 210/2014/TT-BTC, ché 4 ké todn doanh nghiép Vigt Nam hign hanh va cée quy dinh phép ly 6 lién quan. 3.3. Hinh thie ké todn dp dung: Nhat ky chung. 4. Céie chink sich ké todn dp dung 4.1. Nguyén tic ghi nhiin cde khodn tién va cic Khodn tang dicong tién 4.1.1. Ghi nhén vin being tim Tin va cée khodn tuomg durong tién bao gdm to’n b6 s6 tién hign 66 cla cong ty (tién mat tai quy, tién iti ngan hang), ce khosin dau tr ngdin han o6 thoi han thu hdi hoge déo han khong qua 3 thang 6 kha ping ehuyén déi d& dang than mot luong tién xéc din va khéng ed ri ro trong chuyén 46i than tién ké tirmgay mua Khodn dau tu d6 tai thoi diém bdo eéo. Tin gii cia nha di wr vé giao dich ching khodn, bO trir va thanh todn giao dich chimg Khodn, tién gui cca t6 chite phat hinh duxge phan anh tai cdc chi tiéu ngoai béo céo tinh hinh tai chinh, 4.1.2. Phuzong phip chuyén déi cae ding tin khdc ra ding tién sit dung trong ké tod: ‘Thy hin theo quy inh hign han vé ghi nhgn, dnh gid, xir ly ee Khon chénh Iéch ti gid trong vie quy 446i céc Gdng tién kha ra dong tién sit dung trong ké todn. 4.2. Neuyén te va phucong php ké todn tai sin tai chink ghi nhgn thong qua Iai 16, cdc Khodn déiw te nim gitt dén ngay dio han, cic khodn cho vay va phai thu, tii san tai chink sin sing dé ban, ng tai chink: 42.1, Newvén tic phan loat tat san tai chinh vi ng tat chinh thug Dan muc dd te cia CTCK (tudn thi Chun mac ké ton, Ché dé ké todn var cée quy dink hién hinh vé php ludt Chimg khodn) 42.1.1 Nguyén tée phan loai tai san tai chinh: (FVTPL, HTM, Céc khoan cho vay, AFS) Vige phan loai Tai san tai chin thye hign theo Théng tw 210/2014/TT-BTC va Thong tu 334/20167TT- BIC. 42.1.2 Neuyén tée phan loai no tai chinh: (No vay, no vay tai sén tai chink, trai phiéu chuyén 61, tréi ‘phiéu phét hanh, ng thud tai san tai chink, phai trd ngudi ban, cde khodn no phii tra phat sink trong hoat ding kinh doanh chiimg khodn) Tuan thi Chuan muc ké ton, Ché d6 ké tozin Cong ty chimg khodn theo Théng tu 210/2014 ‘Thong tu 334/2016/TT-BTC. 42.2. Neuyén tic ghi nhan va phuomg php ké todn ghi nian gid tri dlink gid Iai cdc Khoa Adu te theo {gid thi trang hode gid tri hop I (trong mime hop khéng cb gid tri thi trudng) (tudn that cdc quy dink him hanh ciia phép luge chiimg khodn) hode gid gdc: Lut ké tn 6 882015/QH13 c6 higu Ive tr gy 01/01/2017, theo 46 dara quy dinh vé vige ép dung nguyén tic gié hgp ly di véi mot sO loai tai san va ng phai tra ma gid tr] cua ching bién dng thuimg xuyén theo gi thj trubmg va c6 thé xic dinh mét céch dang tin edy. 4.2.2.1 Cée ti sin tai chinh ghi nhdn théng qua lai FVTPL duge ghi nhén ban diu theo gid gbe (gia ‘mua khang bao gdm céc chi phi phat sinh true tigp tir vige mua ti sin tai chinh nay). Cae chi phi mua (phi moi gidi, phi giao dich...) dugc ghi nbn vao chi phi giao dich mua céc tai sin ti chinh cla Bao céo két qua hoat d6ng riéng ngay khi phat sinh. BIC va 20 = ING 1 vi svu i ine KE KIEM 10 TA NAMCONG TY CO PHAN CHUNG KHOAN FPT Dia chi: $6 52, Dudmg Lac Long Quén, Phuséng Busi, Quin Téy Hé, TP Ha Noi (Cuéi ky Ké tosin, ede tdi sin ti chinh FVTPL due nh gid lai theo gid thi trudmg hode gia tri hgp ly. Sé cchénh Iéch tng hode giam do dénh gié lai duge ghi nan vio Béo céo két qua hoat dong riéng 6 khoan mye "Chénh Ich ting do danh gid Iai ce TSTC théng qua 1ai6" va Khon mac "Chénb Igch gidm do (anh gid lai cdc TSTC thong qua lai/i6". 4.2.2.2 Tai sin ti chinh nim gitt dén ngay déo han HTM: duge xée dinh gid tr ban du theo gid ti cng cc chi phi giao dich phat sinh tryc tigp tir vigc mua ho8e phat sinh eéc tai san tai chinh nay. Sau ghi nhiin bban dau, tai san tai chin HTM duge xc dinh theo chi phi phén bo sir dung phuong phép lai sudt thye va duge xem xét kha nang suy gidm gid tri tai ngay lép béo cdo tai chinh. Vie dénh gid kha ning suy giam gi tri cubi ky Ké ton dupe ghi nhgn vao Béo céo két qua hoat dong riéng trén khodn mye "Chi phi diz phdng tai san tai chinh, xir ly tn that cdc khodn phai thu kh6 40i, I suy gim tai san tai chinh va chi phi ii vay cia céc khoan cho vay". 42.23 Che Khodn cho vay: duge xéc dinh gif tr ban du theo gié gbe. Sau ghi nhn ban du, pid tr cde khoan cho vay duge xéc dinh theo gid tri phan b6 sir dung phurong phép Iai suat thye va duge xem xét kha ming suy gid gi tr ai ngly lgp bio cdo ti chinh, Dy phing suy gid ede khodn cho vay duge ghi akin vio Bao céo két qua hoat déng riéng trén khodn mue "Chi phi diy phdng tai san tai chinh, xir ly tin that ‘ede Khon phai thu khé di, 18 suy giim tai sin tai chinh va chi phi di vay eta efe khodn cho vay". 4.2.24 Tai sin ti chinh sin sing dé bin AFS: duye xéc dinh gid tri ban dau theo gid mua céng céc chi phi phat sinh tryc tiép lign quan dén vige mua ti sdn thi chinh nay. Cudi ky ké todn, tai sn tai chinh AFS ‘duge xc dinh lai theo gi thi trudmg hod gif tri hgp IY. Moi khodn lai hoc 18 phat sinh do danh gia lai tai sin tai chinh sin sang dé bin AFS theo gia thi trudmg hote gid hgp ly duge ghi nhan vao vén chit so hu (K&t qu host dng rigng kh) tai chi tu "Lai/(L8) tir inh gid lpi cdc tai sin tai chinh sin sing 48 ban". 4.2.3. Ngupén the bu tric ti stn ta chink va no tat chinh. 4.2.4. Nan the diomg ghi nhin ti sin tai chinh vi nota chink TSTC duge dimg ghi nhin khi quyén nln duge ludng tin tir TSTC hét han hoge khi chuyén giao TSTC cing v6i phin Ién rai ro va loi ich tr quyén sé hit tdi sin d6 cho don vj khéc. No tai chinh duge dimg ¢ghi nbn khi va chi khi nghia vu cia don vi di duge mign, hy hoge hét han. 4.2.5, Ngupén tic ghi nkin va trinh bay v8 du phing suy gid gid ui tai san ti chinh ‘Tai ngay lip Bio cio tinh hinh ti chink, don vi thye hign dnh gid céc déu higu lién quan dén suy gid gd tj mgr tai sin hog mgt nhém ef khodn ddu tu dé thye hién lap dy phing theo quy dink tai Théng tw 2102014/TT-BTC va Thing tu 334/2016/TT-BTC. ‘bi véi ede khodn cho vay igo dich ky qu, Cong ty thye hign trich lap dir phing cho nhimng khodn vay giao dich ky qu c6 gid tj tai sin dam bao nhd hon ng gée. Dyrphing cu thé due xée dinh = (Sb du ede khodin cho vay ~ Gi tr tai sin dam bao) x 100%. Gif tr ti sin dim bao duge xac dinh = $6 lugng chimg khoén dam bao khoan vay x gid thj truimg cia chimg kkhodn tai thoi diém lap dy Phong. ‘Trong d6 gid thi trutmg cia chimg khodn duge trinh bay tai diém 4.2.6 4.2.6. Gid tr hop I cia tai sn tai chinh va rg tachinh Gié tj hop Wy/gid tei thi outing cia tii sin tdi chinh duge xée dinh theo quy dink tai Thong tw 1462014/TT-BTC abu sau. - Béi v6i chimg khodn niém yét tai So‘ Giao dich chimg Khosin, gid chimg khosn thy t€ trén th trang la gid déng cia tai ngay gin nhit e6 giao dich tinh dén ngay dnh gid gi trj chime Khodn. - bi. v6i ching khodn ding ly giao dich (cb phiéu ding ky giao dich tai UPCOM), aid chime khodn thye té tren thi trutme fa gia dng eva tai ngy gin nhat e6 giao dich tinh dém ngdy dn gi gid chimg khoan, 21CONG TY CO PHAN CHUNG KHOAN FPT Bia chi: Sé 52, Brebng Lac Long Quin, Phuaimg Buc, Quén Tay Hé, TP Ha Noi = D6i véi chimg khodn chwa niém yét va chua dang ky giao dich: Gia chimg khodin thye té trén thj trong 1a gif rung binh cia cde mic gif geo dich thye tf theo bdo gid cia 3 ebns ty chi kod e6 gio deh tai thi diém gin nhlt v6i thai diém dénh gid pi tr chimg khodn, - Bi véi chimg khodin niém yét bj hly hoe bi dinh chi giao dich, bi ngimg giao dich ké ti ngay giao dich thir sau tré di, gid chimg khodn thyc té la gid tri s6 séch tai ngay lap bang céin d6i ké tod gin nnd = Tring hyp chimg khodn khéng c6 giao dich thye té phat sinh trong khong thoi gian trén thi ae thye hign din gid. 4.2.7, Nguyén téc ké todn ghi nhin céc khodn dau ne dem di thé chip: Khong phét sinh 4.2.8. Ngwén tée ght nlan va trinh bay vé tink hinh Dy phong phai thu khé di 461 véi cde Khodn du te ciia CICK c6 phat sinh c6 née, tin lai ‘Don vi thye hign dénh gid kha ning bj tn thét khéng thé thu hdi va mise 49 ri ro 8 lp dy phing theo uy dink. Vige lip dy phong phai thu kh6 Oi s® thy hign theo hung dn ciia nhém phai thu trinh bay ti digm 4.103. 4.2.9, Newén tée ké toin ghi nhén ede khodn Adu tu nhén thd chdp (Tei khodn khéng trinh bay trén Béo edo tinh hinh tai chink): Khong phat sink 4.3. Neuyén tic ghi nhan bit dong sin dau ue: Khong phat sinh. 4.4, Nguyén tic ghi nhiin tii siin cé dink hieu hink vie tai san cé dink vo hinh: Tai sin c6 dink (TSCD hitu hinh, TSCD v6 hinh) dugc thé hign theo neuyén gid trir di gid tri khdw hao iy KE. Nguyén gid ti sin cb dinh bao gém gié mua va nhimg chi phi 6 lin quan trye tiép dén vige dua ti san vao hoat Gong nhur dy kien, Chi phi mua sém, nang cp va di moi tai sin o6 djnh duge ghi tang nguyén gid cla tai san. Cac chi phi bio ti, siza chita duge hach todn vao chi phi sita chite tai sin 06 dinh. Khi ti san cé dinh durge ban hay thanh ly, cdc khoan lai hod 18 phat sinh do thanh ly tai san (la phan cchéoh léch pitta tién thu thudn ti vige ban tai sin véi gia tr cdn lpi cia ti sin) duge hach todn vao bao coo két qui hoat dong ring. 48. Khéu hao vi hao mon: Ku hao va hao mon ti sin o6 din hu hinh va ti sn ob djnh v6 hinh duge tich theo phuomg phip khdu hao during thing theo Thong tu s6 45/2013/TT-BTC ngay 25 thing 4 nam 2013 va Thong w s6 147/2016/TT-BTC ngay 13 théng 10 nam 2016 sita déi, bé sung Thong tir 36 45/2013/PT-BTC ngay 25 thang 4 nam 2013 ea BO Tai ehinh nhur sau: ~ Nha ciza, vat kién tric: 6-25 nim = May méc thiét bj: 3 nam ~ Phuomg tign van chuyén: 6 nam bi, dung cu quan Iy: 3-7 nim = Phan mém: 3-5 nam = Quyén sir dung dat: + Quyén siz dung dat léu dai: khéng c6 khdu hao + Quyén sir dung dit thué co thoi han: khé hao theo thei gian duge phép si dung dt = Tai sin ¢6 dnb v6 hinh: 2-3 nam 4.6. Nguyen tac ghi nhfin va trink bay vé sw suy gidm gid tr] cia tai san phi tién 18: Khong phét sinh. 4.7. Neuyén te ghi nbn tai si of dink thué tii chink: Khong ph sink 48. Neuyén the ghi nkdn cdc khodn dd te tt chinh dat hen (Cong ty con, cong ty itn doanh, lin dp: Kadng phat sink 4.9. Nguyén the ghi nhin va trink bay cdc khodin nh@n kj qui, ki curpe ngin han, dai han 22 = x 1y \AN HO T ee sCONG TY CO PHAN CHUNG KHOAN FPT Dia chi 86.52, Ducing Lac Long Quin, Phung Butt, Quan Tay Hé, TP Ha Nbi ‘Theo ddi chi tiét timg khoan tién nbn ky qu, ky cuge ciia timg khéch hang theo ky han va theo timg logi nguyén t¢. Cac khoan nhén ky cuge, ky quy phai tra c6 ky han con Iai khéng qué 12 thang duge trinh bay 1a ng ngén han, céc khodn 6 ky han trén 12 thing durge trinh bay la ng dai han. 4.10. Nguyén tic va phicong phdp ké todn cac khodn phdi thu ngin han, dai han: 4.10.1, Nguyén tic va pheong phap ké todin cdc khodn phai thu vé tai san tai chin: ‘Burge hach toén chi tit cho timg d6i tugmg, ghi chép theo timg giao dich va timg lin thanh toan. 4.10.2, Nguytn the va plusomg php kd to8n cdc Khodin phai thu kde: ‘Due hach toiin chi tiét cho timg di tong, timg n6i dung phi thu, theo d0i chi tiét ky han thu hoi (trén 12 thang hay khéng qué 12 thang ké tir tho’ diém béo cdo) va ghi chép theo timg lan thanh toin. 4.10.3. Nguyén tée va phwong phap ké todn de phong ng phai thu khé &81: ‘Theo quy dinh tai Théng tu s6 200/2014/TT-BTC, Cong ty thye hign trich kip dir phng phi thu kh6 doi hi ‘Nog phai thu qué hen thanh toén ghi trong hop 4dng kinh té, cic khé ude vay ng, ban eam két hgp ding hoac cam két ng, cng ty da d0i nhiéu lan nhung van chua thu duge. Vige xéc dinh thoi gian qua han cua hon ng phai thu duge xe dinh Ia kh6 46i phai trich Ip du phong duge cn cit vao thai gian tri ng géc theo hgp déng mua, ban ban dau, khéng tinh dén vigc gia han ng gitta cac ben; No phi thu chua dén thai hn thanh todn nhung khch ng da lm vio tinh trang pha sin hoge dang kam thi tye giai thé, mat tich, bé tron. “Mitc trich Ip dy phdng 461 véi céc khoan ng phai thu qué han thanh todn theo huéng dan ca Thong tr s6 482019/TT-BTC do BO Tai chinh ban hinh ngay 08/08/2019 nh sau “Thai gian qua han Brae “Tis trén su (6) thing dén dui ms (1) nm 30% ‘Twmgt (1) nim én dui hai (2) nam 50% ‘Tichai (2) nim dn dui ba (3) nim 10% Tir ba (3) nim a lén 100% Xt If ti chinh cde khodn ng phai thu khOng e6 kha ning thu hi Tén that thyc 18 cia timg khoan ng khéng thu hdi duge Ja khoan chénh Igch gita ng phai thu ghi trén sé ké todn va sé tién da thu hdi duge (do ngudi gay ra thiét hai dén bi, do phét mai tai san cin 461 trgng ng hoe ngwbi ng, do duge chia tai sn theo quyét dinh cla téa an hog céc eo quan 6 thm quyén khéc). Gié trj t6n that thye té cia khoan ng khong 06 kha ning thu héi, doanh nghigp sir dung ngudn dy phing ing phai thu khé ddi (néu c6) dé bi dip, phan chénh Iéch thiéu hach todn vao chi phi ciia doanh nghiép. 4.11. Neuyén tie vi plucong phip ké toin cic khodn no phai tré ngdn han, dat han: Cée khodn ng phai tra duge theo dbi chi tiét theo ky han phai tr, 4bi urgng phai tri loai nguyén t8 phi ‘tri. Khi Ip Bao edo tai chinh, ké todn c&n cit ky han c6n Iai eta cde khodn phai tra dé phan loai la dai han hose ngin han. 4.12. Nguyén tic va phucong phip ké toin ghi nan von chit 6 hicu cita CTCK: 4.12.1, Nguyin the ghi nhiin vn dé ne ctia chit sé hitu: \Vén diu tu eia chi s6 hitu fa s6 vén pép theo Diéu Ig cng ty ma cde thinh vién e6p vin, cb dong eda cng ty 43 thye g6p theo tién 49, ké hosch gop vin di dupe Dai hoi déng cb dong thong qua va s6 vén huy dng cia cdc ln tip theo phi hyp v6i Bigu Ié cla Cong ty. 4.12.2. Ngwpén tac ghi nhdn loi nhugn CTCK: 2 —_— oll cong on yyy ea nti PWIA LoCONG TY CO PHAN CHUNG KHOAN FPT Dia chi: Sé 52, Duong Lac Long Quén, Phuting Buti, Quin Tay Hé, TP Ha N6i ‘a. Nguyén the ghi nhgn loi nhugn 4a thye hi La sé chénh léch gida tng doanh th, thu nhip v6i téng cée khodin chi phi tinh vao Béo c&o Két qua hoat dong riéng cia céng ty ly ké phat sinh trong ky. bb, Nauyén the ghi nbn Igi nhugn chu thye hign: La sé chénb Ich gitta ting ei tr Iai 18 ddnh gid Iai cia ce TSTC FVTPL hoje TSTC khdc tinh vo bdo cdo 14i 18 cia Bao cdo Két qua hogt dong riéng thude danh myc TSTC Ity ké phat sinh trong ky. 4.12.3, Nguyén te ghi nhin chinh lich 0) gid hdi dodl: Tudn thi quy djnh hign hanh cia BO Tai chink vi hi nhn, dinh gid, xt ede khodn chénh Itch ti gid hdt dodi ‘a. Chénb léch ty gid hi dodi thu hign trong kj: LA chénh Igch phat sinh tir vige trao d6i thye té hoge quy déi cing mot sé lugmg ngogi t sang dom vj tién 18 hi sé ké todn tai thoi diém phat sinh giao dich bing ngoaité b, Chénh Igch ty gid héi doai dénh gid Iai cudi ky: La chénh Igch phat sinh tit vige anh gid Iai ciie khotin muc tién t@ c6 gée ngoai t@ sang don vj tién 18 ghi 6 ké todn tai thoi diém cudi ky ké toan, 4.12.4. Nguyén the phan phéi loi nhudin ciia CICK: (cho c6 dong hode thanh vien gdp vén, cdc quy ciia cTCK). Loi nhugn sau thué thu nhip doanh nghigp duge trich ee qu) theo Nghi quyét ela Dai hoi dbng c& dng, idu ig Cong ty va céc quy dinh php ly hign hanh. 4.13. Nguyén tie va phucong phép ké toin ghi nh céc khodn doanh thu, thu nhigp CTCK: Doanh thu, thu nhép duce = nh§in tai thoi diém giao djch phat sinh, khi chile chin thu duge Igi ich kinh 18 cla ede khoin duge quyén nhdn, kiténg phan biét da thu tién hay chwa thu duge tién ‘Thye hign ghi nan doanh thu, thu nhip tir hoat dong ty doanh céc TSTC, doanh thu cung ep dich vy theo quy dinh cia cée Chuén myc doanh thu va Chuan mye cée céng cy tai chinh ¢é lign quan va ede bung dan ai Thing Tu 210/2014/TT-BTC va Thong tu 334/2016/TT-BTC. + Lai bin cde ti san tai chinh FVTPL: duge xée dinh dya trén mize chénh lgch gida gid bin va gid vin binh quin cia chimg khosin = Cé tte, tén lai phat sinh tir tai sn ti chinh: Doanh thu tir cé tire durge ghi nhin khi quyén nhan c6 tue durge xac lap. Oi voi cd phiéu thuéng, Céng ty chi ghi ting sb Iugng cd phiéu duoc hung ma khong ghi ting doanb thu tir ¢6 ti. Doanh thu tin lai tir cae tai sén thi chinh duge ghi nhjn tn eo €¢ Iai dn tich tin theo tho iam va la suat thye té timg ky ké todn. - Lai tir ee khoan cho vay: La khoan Iti phai thu tit khdch hang sir dung dich vu cho vay giao dich ky qu, cho vay giao dich img tnrdc ea cdng ty cung eép trong ky. = Doanh thu méi giéi chimg khodn: Doanh thu tir dich vy méi gigi chimg khodn durge ghi nhgn trong bdo cio két qui hoat dong riéng trén co si phi mbi giéi mA Nha dau tr phai tra cho céng ty khi giao dich ‘chimg Khodn duge thy hign theo lénh cia Nha dw ti va céc logi phi thu duge tir ce nghigp vu moi gigi ‘chimg khosn theo quy dinh cia phap lugt chimg khodn, ~ Doan thu host déng te van: Bao gém tw vn dit tw chimg khodn va doanh thu tw vin quan tri doanh nghigp, nw van tai chinh va hoan thign doanh nghiép (ter vin niém yét, phét hank, hoan thign doanh nghigp ) Doanh thu tir hoat dng tr van duge ghi nhén trong bio céo két qua host dong riéng theo ty 1¢ hoan ‘thanh giao dich tai ngay 1p béo edo tink hinh ti chinh, Ty 1 hoan thanh duge dinh gid ten eo 6 xem xét ede céng vige da thy hign, 24CONG TY CO PHAN CHUNG KHOAN FPT Dia chi: Sb 52, Ducémg Lac Long Quin, Phueing Bust, Quéin Tay Hé, TP Ha N6i + Doanh thu hni ky’: La khodn phi nghigp vu ium ky chimg khodn thu duge eta khéch hing khi céng ty cung ep céc djch vy vé nghiép vu luu ky chimg khoan nhu dang ky, lu ky, chuyén khoan, chuyén quyén si hitu chimg khodn ...d3 hodn thin. 4.14, Nguyén tic ghi nhgn doanh thu tai chink, chi phi hogt dong tai chinh: Tuan tha Chudn myc ké todn, Ché dé ké todn cng ty chimg khodn theo Théng Tu 210/2014TT-BTC, Thong ts 3342016TT-BTC vi quy dinh hign hanh v8 php luke Chim Khosn. 4.15. Neuyén tie ght nln chi pht quan If CTCK: CChi phi thye té 48 phat sinh va ede khoan dy chi (néu ¢6) 6 tien quan trye tiép dén hogt dong quan ly trong ky phi hgp véi quy dinh php luat hign hanh. 4.16. Nguyén tic ghi nh@n thu nhdp khdc, chi phi khdc: «a. Ghi nn thu np khde: CCée khodn thu nhgp khéc ngoai hogt déng kinh doanh, diu tr eda CTCK ph sinh trong ky. », Ghi nha chi phi kh: CCée khoan chi phi khic ngoai cic khoan chi phi phye vy cho hoat dng kinh doanh, dau tw cde TSTC. 4.17, Nguyen the va phucong phép ghi nh@n chi phi Thué Thu np doanh nghigp hign hanh: Tuan thd Chuin myc ké ton, Ché 45 ké toan Doanh nghigp, Ché 46 ké toain cng ty chimg khoan va quy dinh hign hanh vé php lugt Chime khosn. 4.18, Cc nguyén tic vi chinh sdch ké todn khéc: Tuan thi Chuan mye ké toén, Ché dp ké todn Doanh nghiép, Ché 46 ké todn cOng ty chimg khoin va quy dinh hign hank vé php Iugt Ching khodin, 4.19. Nguyén tie ghi nbn, quiin I$ va trink bay trén Béo cdo tai chink vé tai sin vi ng phai ord khich hang Tuan tha Chuin mye ké toén, Ché d ké todn Doan nghigp, Ché dp ké todn cOng ty chimg khodn va quy dinh hign hank vé phép lugt Ching khoén. 4.20. Bao céo bp phan: Céng ty theo d0i doanh thu hoat dng kinh doanh theo timg hoat dng kinh doanh ching khodin (Hoat dong moi widi chimg kbodn; Hoat dng dau ty chimg khodn, g6p von; Host dng leu ky chimg Khoa; Hoat dong tu vin;...), hoat dOng tai chinh, ‘Cong ty quan If chi phf theo timg hoat dng kinh doanh va khodn mye chi phi éi véi tai sin, Cong ty khéng phan bé theo tig finh vye kinh doanh mi quan Ij tip trung & Try sé chinh - Ha’N6i. Déi vai ng phai tra, Cong ty chiu trich nhigm thanh todn va quan ly rli ro chung. 5. Quan trj vé ri ro tai chink déi voi CTCK 5.1. Thuyét mink chung dink tinh va dink legng vé riti ro tai chink déi voi CTCK: Cong ty xy dimg he théng quan ly ri ro nhim phat hign va dh gid ede rai ro mi Cong ty pha chiu, thiét lap cac chinh sch va quy trinh kiém sot ri ro 6 mire chap nhén duge. Hé thing quan ly rui to duge xem xét lai dinh ky nhim phan anh nhimg thay 45i cua diéu kign thj truimg va hogt dng ciia Céng ty. 5.2. Rii ro tin dung: Rai ra tin dung xay ra khi mot khach hing hoje dbi tic Khong dip img duge ede nghia vy trong hap ding din dén cdc tén that tai chin cho Céng ty. Vige cp tin dung, hd tg vn Kom cho mot khdch hang e6 lign ‘quan cé thé din dén vige khong thu hoi di tien vay, lai vay hode kha nang thanh tosn cla FPTSS khi khéch hing 46 p&p van dé vé kha nang thanh ton. Vi véy FPTS d& ban hanh quy dinh Han mic cung (mg, hO 25 . iz *CONG TY CO PHAN CHUNG KHOAN FPT Dia chi: Sé 52, Busing Lac Long Quén, Phung Busi, Quin Tay Hé, TP Ha Noi try vin t6i da cho mét khich hing dim bao an todn cho FPTS dva trén cp nbgt lién tue vé nang Ive tai cchinh, tai sin dim bdo cua khach hang. Rai ro MA chimg khoan: Kh céc mi chimg khodn la ti sin ddim bio cho cdc khodin vay gidm gid qué nahanh, thm chi mét hét gia tri hoc khOng 4 thanh khodn thi FPTSS ¢6 thé kh6ng ban dinge chimg khoén, dé thu hdi dé tign vay va lai vay. Vi vay céc ma chimg khodn duye ding lam tai sin dam bao thy hign theo quy dinh vé giao dich ky quy ciia céc s6 giao dich chimg khoan. 5.3. Riti ro thanh khodin: Myc dich quan Iy rio thanh khodn nhiim dim bio 40 nguén vin d& dp ing cdc nghia vy ti chinh ign sok ng uo at Ss Ese ey qo |y nhim dim béo mire phy tri gita cng ng dén han va tii sin dén han trong kj & mite 6 thé duge kiém sodt di véi sé vén ma Céng ty tin ring o6 thé tao ra trong ky 46, Chinh sich eta Céng ty li theo d6i thutmg xuyén cée yéu edu vé thanh Khoan hign tai va dy kién trong tuong lai nhiim dim béo Cong ty duy tri du mac dy phing vé tién nhdm dap img cde quy dinh vé tinh ‘thanh khoan ngan han va dai han hon. 5.4, Riii ro thj truromg: ‘Hoat dng kinh doanh cia Céng ty s® chit yéu chju ri ro khi c6 sur thay di vé 1ai suat, vv thanh Khon thi trudng. (Quan iy iro Ii sudt COng ty chju rii ro Iai suat do gia tr hyp ly ctia cdc ludng tién trong twong lai cila mot céng cy tai chinh sé bién dng theo nhimg thay d6i I8i suat cia thj truémg khi cng ty c6 phat sinh céc khoan tién giti c6 hoe Khong €6 ky han, cc khodn cho vay giao dich ky qut. Dé gidm thiéu ri ro vé Iai suit, thong qua phan tich tinh hinh va dur béo, Céng ty 8 Iya chon céc thei diém va ky han thich hop trong ky dé dua cde quyét dinh hop ly trong vige duy tri ede khodn tién gi, han mic, Ii suat cho vay giao dich ky qui dé ¢6 dug méc Iai suat hyp ly va o6 thé canh tranh trén thi trig. (Quan ly ri ro vé gid chimg khodn va thanh khoda thi trrémg Cée chimg khoin Céng ty nim git bi anh hung bai cic rit ro thi truding phit sinh 1 tinh khong chile chin vd gid tri tuong lai cia cé phiéu du tu. Cong ty quan Iy rhi ro v8 gid cd phidu bing céch thiét lap han mite déu tu, Iva chon danh myc dau tu, phan cép tham quyén xem xét va phé duyét cc quyét dinh iu tu,...Do gid tr] chimg khodn Céng ty ndm git khdng nhifu cha yéu tr vige mua chimg khoén 16 Ié vi vay Cong ty danh gia rai ro vé gia cfing nhw thanh khodn thi truémg 44i voi chimg khoan ty doanh la khong dang ke Cong ty ciing chju rii ro vé gid chimg khoén va thanh khotin thj rung 46i v6i cde Khodn cho nha du tur vy ft dict oa. Ki ce ra ching Khon sn eo ho i kn ay He lim gid thé din dén vige kh6ng thu hbi da tin vay, li vay cia FPTS néu chm thu hai von. Néu thi trudmg khong du thanh khoan hog ma chimg khosn 46 kh6ng di thanh khoan thi FPTS e6 thé khong bén duye chimg khoén dé thu hai di tién vay va Iai vay. Vi vy FPTS df xay dumg quy dinh quan ly rii ro riéng cho ede giao dich ky qu, xéc dinh ty 18 cho vay trén gid tr thi sin dim bio mot eéch hop ly. Ngoai ra FPTS da xiiy dung phan mém quan ly, quy dinh mite canh béo, xit ly ty déng trong céc giao dich Margin gitip FPTS thyc hign quan ly va ban chimg khodn la tai sin dim bao ngay khi gid chimg khodn xubng dn mgt mite nhat dinh dé dim béo an toan cho FPTS. 6. Cée chinh siich djnh gid cdc thi san thi chinh thuge Danh mye tii san tai chinh cia CTCK Tuan thi: Chun mse kétoan, Ché 46 ké ton Doanh nghigp, Ché 49 ké ton cng ty chimg khosin vi quy inh hign hanh vé phap lut Ching khoan. ‘chimg khodn 26 ‘ica vw Ct WUT ‘cu YARIEW ITA Nor 5NG T OPHA ‘NG KH SPT ooCONG TY CO PHAN CHUNG KHOAN FPT $552, Duing Lac Long Quan, Phusimg Buti, Qudn Téiv Ha, TP Hi Néi 7. Thbag tin b& sung cho cfc Béo céo tii chin A. Thuyée minh vé Bio co tinh hinh «ai chioh 7.1. Tida vA che khodn twong dong tia sé cubi ky Sé div nim + Tin mat tai quy 345.430.486 141.285.480 = Tin gi ngin hing cho boat ding CTCK, 197246247810 96 224,908.540 = Cie bros twong dung tito 148.000.000.000 110.000.000.000 Ging [345.591.678.296 206.365.289.980 ‘A.7.2. Gii tr khdi lwgng giao djeh thyehign trong ki KhbiTugng giao dich | Gi @] KhBlIugng mau ‘thye hign 6 thang diu | giao djch thye hign trong 6 thang dw suim 2021 is) Can CICK = C8 pig 1325037] 41.674.714.130 + Ching khodn agin guy 8612 198.473 450 + Chg khoin ke 270] 5.428.500 ‘Cong 133.919] 41.878.613.080 'b) Cia Nha dw or =Cé phity 9.428.078.234| 186.424.302.659.180] + Tri phiéu 3.000.000] 368.903.000.000 += Chirng kon Khe 306.048.370| _1.387,300.982.500 Cong 9.797.122.604| _188.180.706.641.680] [A.7.3, Che lait sin ti ein 7-341 TA sin tA chfah ghi nha thong qua 1Au16 (FVTPL): ‘alsin FVTPL Shoubi ky Sédiu nim Gia gic Gia hap Gil ghe Gia hep CB phiba nem ye T5.615.157.833 397.729.260.497 14.608932.563 258.630.749.313 dling ky GD CC phiéu cha 2o10.104.171 2010.108.171 2010108171 2010.104.171 rim yét Ti pi ta 7o.soe.000.000 ——70.000.000.000 70,000.000.60 7,000900.000 rigm yét Tawaiicokjhen 486.000.000.000 486.000.000.000 -——178.000.000.000 —_178.060.000.000 ob dinb, CCTG Cong 543.625.242.004 925.739.364.668 264.639.036.734 508.640.853.484 ar90088 SHFHHHHHHHTHHHHFHHHHHHHHHHHHHHO0888888889 CONG TY CO PHAN CHUNG KHOAN FPT S452 Duing Lac Long Oud, Prong Busi, Oudn Ty Hs, TP Ha Noi 7.32 Cie khoin eho vay va phai thu Khoa cho vay va Sh eubi hy $6 dhu nim phat thu Ging iawib)_——«Gghe——=SS«Gi tp Cho vay hoat ding +3,723,544.941.869 3.712,659.319.565 +2.223.220.795.799 2,212.335.173.495, ky quy Cho vay nghifpyy 955.482.599.491 955.482.599.491 255.707.112.342 255.727.112.342 img trge Cho vay host ding 108.185.785 108.185.785 9.534.066 9.534.066 fio dich chim khodn phai sinh Ging cie khoin _ AOTRABS.TITANS — 4.668.250.108841 ———2.478,957.482.207 —_2.468.071.819.903 chovay (©) Git hgp I ci ce khoin cho vay duge xe din bing gi tri ghi sé eta Khon vay tri di dy png suy alm gi cc khoin cho vay 28{CONG TY CO PIANCWING KHOAN FT $552, ed a Lin Ping a One Py YP Ms ‘A733 Vian ie le hc Hh tthe ah at ig hg tg the i aba eh Ada Bb eng i rg cd ng a ah i ten a tr up sn chi hae dan me Ma elt bs CCK or ae cxfutasi Gijeievier [chante ca given " c [ts ej eh erving bd | mann | cum [raeencneny ciwieteiis | Gm sett | chet PS [sans [one sities | 1 a ; : a ESTE Oo z 7 39 | me | Hepa Tiain| param | aco | — aise |—— parse | — jean | — wasn] — tear | mere | — aa iafshonkee® [ yetcinan | —ommamen| aminenaa | aaam| mwaae| —rantansa| sacar | ramnsno0| soa] amanros fat Cin vaseraseono | y95c09sa.000 | 381 861 961.000 185 4000000 134800 000 1287:286 000,900 243.906.000.000 | -357256.000.000 sng [arte ety 2067778433 2319910497 290 808.441 sae 2319800497 bims2 563. vam 70303 -266,.379960 | 70360210 Lar 74913 a tafeie aes 1 muna] zaman Eo ime Saran! 5 ES" | _sommom| zene vaeacoa| —tommen| a = smwmne oti irr vevo47 toi0eir ‘einai ‘ook 3 rn Tae — Tamar Faun | Fase | Taso ama paarhine 50 9000.000.000 50.000,000.008 -s0.000 600.000 50.000 900.000 30000030000 ‘sa.900¢00.000 Sastre [Pi Nan ne -20.900,000 000 120.000.000.090 “20,000.00 000 “20.600.000.000 20,000.090.000 -70.000.600 000 3 [Bee est 08 6 Bam | 55 ona annon0 456.009.000.000 456.000.000,000 i7R900.900.000 178.098.900.900 [= 178.000.000.000 am cee «osm a hinge im ga dh ee nk wn hes ig cin in he yk nny 298/02 wih con, ing hing i i ch haha mh iy ‘ant wlaeges bthog a pt Poms id puny (s/mEsa\\ Bletsces lyCONG TY CO PHAN CHUNG KHOAN FrT 552, Dung Lac Long Ousn, Phucing Biri, Quin Ty HB, TP Ha Noi A. 74. Dir pong suy gh gi rt si ti chinh va i sin nh thd chp Sh eubi ky Dy phn sim gti sin i hin Dy phing su iim - Cho vay hoat dng ki qu} (10.885.622:304) (10.885 622304) Choe (10.865.622.304) (10.85. 622.308) ALT. Che Khoa pha th Sé cubis Sb db nim A781. Cle khodn phai thu vi dy thu o8 ti, tdm Mi cde Khoi du tw ‘Phi thu tl 18-0 dich ing tase tidn Bin CK ca nh i we 165401408 399.189.199 + Du th phi giao dich guy tec Khoa in gine han 15815043 143 8.595.440 912 Ging 15.978.446551__9.294630.11 A. 752. Phai thu hoat d¢ng Margin ‘A. 753. Phil thu cée dich vy CTCK cung eép 7.5311 Pha hu phi méi gid chimg khodn qua cde Sb GD 7.5.2 Pha tha phi mi gid ching khodn king qua cc SGD 7.53.3 Pha th hoat ding te win du tw CK 7.334 Phil hw oat ding tr win khdic 7.5.3.5 Phat thu hogt ding iu kj chiing khosin 7.53.6 Phai thu dich vy khde BIBI giao dich chirng khoén Kkhée 3.723,544,941.869 | 2.223.220.795.799 4.983,600.7702.389.971.518 2.181.466.6590 —1.510.771.518 2.791.782.115 379.200.000 10,381.96 1.802.673.8380 1.213.611.431CONG TY CO PHAN CHONG KHOAN FP 4 52, Duing Lac Long Ouin, Phuring Buéi Ouin Téy HB, TP Ha Noi 8.7.6. Dy phong phi thu khé 401 CTCK pli thayét minh chi td vé loi phi thu ks di philip de phe (chit theo Logi, mdm, di tc phi thu Ks di) Logi phai thu srt] ins aa lip dy phing Gis ei phat ‘th Kh di Sh euti Irma chigu Sé du ‘SO hein ahép trong by | Sé trick ip trong ky Sb cubi ky [De ping kis 1] pasha bin etc ti sin tat lin [Du pang who |i ph tha va "arto f te, én ai dn han [Du phdng no [phi tho ee hon dtu lado han Dy phone ne pai thu kde | 122.100.000 kd 404 78.680.000 14,190.000 92,840,000 78,650,000 Cone 7 C8 71,500.00 in Lisemco 50,050,000 411.350.000 1.600.000 50.00.00 [Cong 32 in May Phi | 13.200.000 Tai 9.240.000 9.240.000 9.240.000 [Conn 0 5 |phin Tap doan | 16,500,000 LD tw EDX 11.330.000 41,330.00 411,350,000 [Cong ed hin Theme Nia 0.000 3.850.000 3.850.000 3.850.000 13,200,000, 3.960.000 2.640.000 6.600.000 3.960.000 122,100,000 78,680,000 14.190,000 92,840.00 78.650,000 3tCONG TY CO PHAN CHUNG KHOAN FPT 52,8: Long Ouin, Phusing Budi, On Tay Hé, TP Ha A.7.7. ling tn kho Sb cubi kg $6 du nim = Vat vin phong 1.951.788.8355 7.412.968. 822 anh osaooa ee ‘Tai san tai chinh giao dich cim ob eda CTCK - OTC 70.000,000.000 70.000.000.000 ‘Tai sin ti chinh niém yét/dang ky giao dich nhumg chura hru ky cia CTCK - Han ché chuyén nhugng, ee aes ‘Cong 25.671 940,000 128.671.550.000 [A.7AG. Tai sin ti ehinh duge hung quyén eda CTCK Tal sin th ebioh Sécubi ky 6 abu nim ‘Thi stn ti chin doe hung quyén eda CTCK 100,00 $30,000, Cong 100.000 530.000 ATT. Tai sant chin niém yévaing ky gia deh cia Nh du tw ‘Tai san ti chin Séeubiy 6 abu nam LTA sin i chioh gino de ty do ehuyén aso, 18.705555578890 __17,329.776234200 2.Tai sin tai chinh giao dich ban ché chuyén nhurong 242.546.470.000 226.017.430.000 3.Ta sin ti chin gio dich ed eb 892.717.100.000 954.823.470.000 47a sin i chinh phong ta, tam git 21.336 330.000 1.226.000.000 STi sin tai chin cht thanb an 610523.338.100 784.389.292.910 6:7 sie chinh cht cho vay Cag a7 079.016990_ 19.396 330.407. 150 35 ING TY san vom ih ‘rut HANAN ngCONG TY CO PHAN CHUNG KHOAN FPT 6 52, Dung Lac Long Quan, Phuong Busi. Quin Tay Hé, TP Ha Noi A.1.18, Tai sin (ai chinh 4 lw ky t9i VSD vit chwa giao dich eta Nh du tw ‘This ti chin Sh cubi ky Sé ctu nam 1-Tai sia thi enh I tai VSD va cha gio dich, do aang 14.797.730.000 8.549,090.000 2: sn ti chi uu ky ti VSD va chua giao dic, han ch datolieee 106.197.350.000 190.813.820.000 3.7 sin ti chin lu ky ti VSD va cha giao dic, cm ob 4a sin ti chi a luu ky tai VSD v8 cha gito dic, hong toa. tam gid Choe 120.995.060.000, 39.362.910.000 ‘A749. Tai sin thi chia chi v8 cia Nh db or ‘Tal sin ti ehinh Sb cubi ky $6 div nim Tai san i ein chd ve ca Nba du tw 676,604260100 152.515.068.190, Cing 676,604 264.100 753.515.068.130, A.720, TA sin th ehinh due hung quyén cia Nha hu te ‘Ta sim chin Sé eubi ny sb aku nam Tai sin chin drge uring guy cia Nha dl 3.388.690.000 35.172.740000 =__Cing 3388,690.000 735.172.740.000 36200088899988 H8SHHTFHHHHH8HH898HH8HHHHH8HHHH888H8GH8SE8O CONG TY CO PHAN CHUNG KHOAN FPT 56 52, Dudng Lac Li in, Phung Buti ‘Téy Hé, TP. A721, Tidn git cia Nha du tw ‘Vidn git ci Nha du tw 1.Tidn gi cia Nhi dius v8 gia dich chimg Khon theo phurong thite CTCK quan ly 1.1.Tién gi ea Nha du tw trong nue vé gino dich chimg khodn theo phuong thie CTCK quia If 1.2. Tidn gi ea Nh diu te nude ngoi v8 giao dich ching khodn theo phuomg the CTCK qui j 2,Tién gi ting hap giao dich ching khoén cho khich hang 3 Tién gi bi trv thanh todin giao dich chimg knosin cola Nba du ur ‘3.1-Tidn gi bb tri va thanh todn giao dich ehving khodn ‘eda Nha dl tu trong nuée 3.2.Tin git bi trir va thanh toan giao dich chirng khodn cia Nha du ur nude ngoai Cing A.7.22, Tién git cia TS chic phét hinh ‘Tin giri cia Té chire phat hanh 1.Tida gui ban ching khosn bio laoh, dai If phat han 2b gi thanh ton ge tn iva ob nt ea Té che phithinh ‘Cong a7 6 cubi ky 4.446.787.860.042 4.402.587.887.377 44,200,002.665 4.446,787.860.042 6 cubi ky 4.048.355.850 4.048.355.850 Sé diu nim 3.057,660.225.224 3.033,703.064.475 23.957.160.749 3.057.660.225.224 sé diu nim 11,396,603.739 11,396.603.73999000008 SOF89SHHH988H998889H988008909880009808 CONG TY CO PHAN CHUNG KHOAN FFT 54 52, Dusing Lac Long Quin Phucng Bush, Quin Tay Hj TP 113 N6s A723, Phil tri tice, gc vi ai tt phiéa Sb eubi sé atu nim ~Phai tri of tite cho o6 déng hogic Igi nhudin cho thinh vién gop vn 4.171,585.000_ 4.402.675.500 Cong Sr 7sss 000 “4.402. 675.500_ ‘A.7.24 Thu vi cdc khodin phi ngp Nb nue Sb cudi ky sé gi nt ~ Thué Thu nh§p doanh nghiéo 133.871.540.890 13.421.747.974 = Thué Thu np of nbn 22.984.224.46 —_12.758.691.395 + Ci lai thué kh 2.903.580.85 1.047.696.241 - Cécknsn pi, If pi vic khodn phi np khée Cong BTW. Tae ‘4.7.25. Chi phi phai tra Sé cndi ky ‘6 dau nim Phi GDCK, ph ky va chuyén kod, phi dai If m6 th Khon, i vay y9 755 455679 8331.988.679 cho giao dich ky qui Cong 19.755.458.679 8.331.945.679_ A726, Phaser ngudi ban sé cubiny shaiu nim ing iy TNHH Thang my Mitsubishi Vit Nem 695.000.000 (Cong TNHH Hé théng théng tin FPT 598.243.800_ 108.416.985 Ting Céing ty Bau thi chish Ha Thinb-Cty CP IRL 712.445 120.042.211 ing iy CO phn Pei Tang 127.789.149, 58.090942 ing ty TNHH eich vy tin hoe FPT 4.264.000 95.128.000 ng ty ob phn DV cong nghé TSC VN 18,570.00 ng ty CP truyén thing tng hop 24 5.500.000 ong ty CP xi Iy chit tai xay dung va cu tu pit idm mol tem HN 4,992,000 (Chi nkénh Cry TNH Lavie i HN 954,800 (Ging ty TNHH Petrotime Vigt Nam 2.539.190 ‘Gbng ty THH MTV Vido Thng Quée TE FPT 168.417 Cac Dai ly mé tai khan 50.1$4.983 ing i 0078 A727, Phi tr, phil ngp khdc Si cubiny sé iu nim Phil tro te cho eb Ging hode loi nhuda cho thank vién g6p va “171,585,000 4.402.675.5300 = Pha tra CBCNV (*) 7698,000.000 + Phi rd phi nd ho 2.400,813.874.144 $21,589,669 517 ‘Cong 2.412. 684.459.144 525.99 Gi chi (*): Bay la s tién do CBCVN nop tén mua ch phiéu (ESOP) theo Nahi quyét s6 03/202 UNQIHDQTFPTS gly 2244/2021 cia Hi ding quin vi Cong y, dén hétngly 30/6/2021 6 tea ndp cho det phat hink & phiéu ESOP cha nop di, dén ngay 5/7/2021 da nop di (Cong ty dang hoin thign cfc thi tue phép I¥ cn thiét cho cfc co quan chai ning 48 hoan tt dot phat hh ESOP niy, sau ki thye hin xong 8 hoch todn ting vba). 28 cone in vu vba NG TIMTANA imsG9 FHFHH8TF8HHHHHHTHHHHHHHHHHHHHHHHH9998H8H8E8O CONG TY CO PHAN CHUNG KHOAN FP . 194 52, Dring Lac Lor Quéin, Phucing Buri, Oudin Téy Hd, TP Ha NB 4.7.28. Vay agin ign (chi dt theo oe oat vay phit sinh trong ky oat dng cia CTCK) oat vay ng ham Lai suit vay | _Sé dw vay dw aim | SB vay tong iy SB erk rong ig Saw eudi hy [Way MSB HIS @2/12/2020 - 20/01/2021) 320% | 200.000.000.000) ~ 200.000.000.000] Vay Msi Hs @1/0172021 -1902/2001) 550% | 300.000.000.000 200.000.000.000 Vay MSB HS (22/02/2021 - 3/03/2021) 5,50% 200.000.000.000) 200.000.000.000] | lVay MSB HS (24/03/2021 - 22/04/2021) _ | 200.000.000.000] 200.000.000.000} [vay Msi Hs (2304/2021 - 21/08/2021) 200.000.000.000] 200.000.000.000] $ (08/06/2021 -07/07/2021) 210.000.000.000] IVay VIB (03112020 - 0305/2001) | 30.000.000.000} ~ Vay vin (01/02/2021 « 05/03/2021) 7 25.000,000.000] 25.000.000.000| | ‘Vay Vip (2603/2021 - 26/08/2021) _ __25.000.000.000] 25.000.000.000] \Vay VCB Thanh Xuan (21/12/2020 - 22/03/2021) __98.000.000.000| '99.000.000.000] '99.000.000.000| | (06/2021 = 20/12/2021) 'Vay VCH Thanh Xuan (24/06/2021 - 22/09/2021) '99,000,000,000[ [Vay Wooribank (1305/20 - 13/11/2020) - zl a - ‘Vay Wooribank (16/11/2020 - 04/02/2021) 178.000.000.000] - _ | 178.000.000.000} Vay Wooribank (051022021 - 05/05/2021) 135.000.000.000 135.000.000.000] ay Woorbank (07/08/2021 - 8/11/2021) 178.000.000.000 ile 14/07/2021) - | 195.000.000.000] Nay VPBenk (15/04/2021 - 1547/2021) 7 | 9s.000.000.000 ~95.000,00.000 | Vay Vietinbank Nam Thing Long (07/12/2020 lovor2000 = 70.000,000.000] |____72.900.000.00 Cine 597,000000.000 | _2.119.000.000.000 | _1.631.000.000.000| __1.085,000.000.000CONG TY CO PHAN CHUNG KHOAN FPT. ‘84.52, Bung Lac Long Quin, Phasing Buri, Quin Ty HB, TP Ha Nbi 4.7.29, Phai tri Nha du tw Logi phat trs Sé euéi ky sé givnsm 1h tra Nhs uta ~Tidn gi cba Nha dl tu v8 tién Ai go dich chimg khodn theo phuemg thie CTCK quia 4.446.787. 860.042 3.057.660.225224 y 1.1, Cia Nha di tw tong nude 4402587857377 3.033.703.064.475 1.2, Cia Nhi div w msde ngodi 4.200.002.6565 23,987.160.749, 4446,787860.042 __—_3.057.660.225.224 Cong. A.7.30. Phii tri eda Nha dau tw'vé dich vy cho CTCK |.Phai tt phi mbi gidi ching khosin 2:Phai wr phi lou ky ching khodn 3.Phai tr phi te vin dau te Shea, —Shdinatn i814 TSTO7TTSTE Cus Tis Ie. TIO TSI A731. Phat trd vay CTCK cia Nha du tw Sd cud ki Sé.déu nim (Cae khoan phai tri [Phi tr nghigp vw margin 2Phittrd ge margin 3:723:546.941.869 —— 2228220,795.799 21 Pht be margin cua Nba duty trong noe 3.723,548.981.869 2223220798799 2.2.Phi td bc margin cia Nh du ty nade ago 3 Phat tra lai margin 6.329.782.890 3.385.641.825 3.1 Phi tI margin eda Nha du ts rong nse 6.329.782.490 35385 641 825 3.2.Phi tr I margin eia Nha dl tu nude ngoai 4.Phai tra nghigp vu tng trudetién bin ching khosin 958.688.000899 286.126.301.541 41h tr be nghigp vw sm tre ita bin chime Khon 955.482.599.491 285.727.112.342 a Phi tri gbe nghigp wy ing roe tn inching Khon 955.482.599.491 assa7.ii2302 cuts Nha dt trong née b-Phai tra de nahigp vy ting trude tién bin ching khodn i* cite Nh i tu ngs ago ‘ 41.2.Phai tr I nip vy img trad tién ban ching khosn 165.401.408, 399.189.199 a.Phii tI nghigp vs mg te ibs in cig Khon 165.401 408, 399,189,199 cia Nh iu ur rong nude ‘bPhai tra lai nghiép vy img tnd tién bain chimg khosin cia Nhu i mage ngodi ‘.Phai tri hoat dng giao dich chimg khodn phil sinh mae ati ing BesSGBO9TLANS 2482742273251 |A.732 Loi nhuin chun phin phi Sb cust hy dw nn 1.Le abun 3 he hig che phn phd 542218064583 395.337.806819 2.Lginhusn cha thy hign 342.114.122664 ___244,001,816750 924.332.187.087 639.339.623.509 ‘Cong 40CONG TY CO PHAN CHUNG KHOAN FT 1B. Thayét minh vé Bao co két qui hogt dng, 1a ban sires} Si | hap wi vin ered 5 rE aa aavaraal —soasecaTaT Tab oa] — Tee] — Tse “Ting cng | BESTA Fie o7 Ts | so aeROST ATS | —1809.e99.900 | — 1.849699 900 TIRES 1B733.2 Chénh ich inh gid ll cic tt sn chin Cheah Ife aidu Dank mye ee tg sin ti 1) [Cheah Heh aah srr chink i me ety any can eft ly x e c B Ee E SEF 1 [lei vr Saseasaanoaa | 25 7a” 304 | 39R114.122,664 | 244, 001.816750 | 198.112308914 1 [eS pits mim y& dinghy GD | 15615 137.833] 397729260497 | 390.114.122.664 | 249.001.816.750] _138.112.305914 2 [CB pie chan nity ZoworosiT | 2010-10417 3 [ea pid nn ye [Fr pid chan ie ye 5 [ng oi eng Hen 56, 0001660.006 | 456 000,000,000, 6 [Ching ado [Cae khan dae pas 7 am ye [eae Bean da ar eva nigra yl 3 [Cie khosn dau to TW [Cte ened aha dem oe chap | 70000.000 000 —70000.000 000, [Cie Kioin ds ua chu 1 Jenayde quyén sé ts [toa eT ag eR cho vay VE BT Lis TW [Low APS oh Siacas aa 00s]| 925739-364668 | 35D 11. 122.664 | 244.001.816750 | 199.112.908914 (©) Gis way tg cis ching Khodn mim yi, ding kj gia dich duge nde inh in co sb theo id dng cba cn cle eb phi wen tina 510062021 tn sin gia dich ching Khosin CEng ty Khdng the hie dig ll che o8 pid cha nil yt tlt daém 30072021 vi Kh, thing tintin ly Epa hi ung cum che pido ny 18733. Ci ive va tb A phat sinh eed ti sin ti chinh FVTPL, cde kod cho vay, ITM, APS. Cac log dona thu hogt dng kh Kj ny Ky mae 1. Tirta ti chinh FVTPL TRIAS 65655535 11 Ci i va trips 21928819589 -23.352.754 1.2L gic by han 10256591780 6542 191 781 2. Titi sin ti ehigh HTM 3. Tirede hain eho vay 152.487.762.595 993.333.988.326, A THAES ig cag Tp iti Myu TW, iM Arias 4 VITA NAA TP, = ue ONGT 0 PHA NG KE8080888 HH8HHHHTHHHHHHHHHHHHHHHHHHH88HH888O89 CONG TY CO PHAN CHUNG KHOAN FPT S852, Dutng Lac Long Quin, Phuring Busi, Oudn Téy Hd, TP Ha Noi B7.33.4, Doanh thu ngodi thu np céc tai sin tii chink fr Cie opi doanh thu hogt dng Mie Kjaay Kj ade 1 | Deana dei du gia 3.315934 2 | Doanh thu tr ti ho gb, la tri phigu va ob the cba “61,500.00 33.250.000 lrcPH 3 [Phi quan it sin clin o Gao 000 10.000:000 Ging 129.215934 5,250,000 } B7.34. Doank thu hoat ne ti chink sr Topi doanh thu hogt dng ti chin Kym Ky wave [Doan th ia git king KS han 4.367 400.158 9.817.973.1681 2 _[Doank thu host dng ti chinh Khe Céng $3074.14 81773161 B 7.35. Chi phi host dng cung cp dich vu srr Losi chi ph Kj ny Ky trude T [Gai phi nghigp vp mbigidk ching Khon Toa.ne7 917502] 37.562.909.60) 2 [Chi phi nghiep vat vin dlu tu ching Kioan 1561357852 94.855.647 3 [Chip nghigp wy Taw by ching Khodn 6H ER 5580759 460 4 _|Chiphirhoet dng ur van i chink 3.110.899.774 7924572.807 3 [Chi phi dy phing wi sin ti chinh, ary wi tito 22.452.087 673 7.939.086.534 enon phi th Ks di vi 18 suy gi i si i chin vi chi pl i vay cia ce Khodn cho vay Cing ESERIEE) E4102. 184089 a98808 SSFTHHTFHHHHHHHHHHHHHHHHHHHHSTHTHHHSHHHSO8D CONG TY CO PHAN CHUNG KHOAN FPT. 652, During Lac Long Ouin, Phung Buti, Oucn Ty H6, TP Hl Noi 7.36. Chi phi quia ly CTCK (str ‘Lai chi phi quan ly CTCK Ky my ‘Kj true T [Gai phi hromg va kh kon ke theo luong 12025 478.150, T1337 2_|BHXH, BHYT, KPCD, BHTN 7.110.073.450 1.120.292.350 [Chi phi io wo twyéa dona 39.957.981 32461, 088 4 [Chi phi vat nr vin phong: 771,761.329 472.774.226 3 [Chi phi hu hao TSCD. 307733598 15 256.866 6 [Chi ph nul pi va ep 1a389.068, 1.189.068 7 [Chi pi ich vy mua neni 6:156.557.669 3512382029 3 [Chi phi inde 372,981,109 $27,682,067 Ching 7sise8.a20.214 | 23048.008.923 B 737. Thu nhip khie [ST ‘Chi tiét thu abjp khic Ky may Kj true 1 ahi ar anh iy TSCD eras 2 [Doan thu bin Token card 7 1a5.370 34.127230 3 [nu np te phi en cia NOT THSI.738351 786.838.462 4 [Thu ohip kde 74,859,505. 888 3625.218.208 [Cong 26.762,439.609 9.446.365.718 7.38. Chi phi hic [STT Chi tiét chi phi khic Ky may Ky true 1 [hi pHT Token card 32.500.000, 25.220,000 2 [Phi chiygn én cia NOT 794.217.645 334393.005 3 [Chi phi kde 340821,799.032 5519897.676 Cine 7S658.536.677 9.079 510.699 B739. Chi phi thué Thu nhép doanh aghigp aT (Chi tit chi phi thué TNDN Kiaiy Ki made 1 [Ghiphi ta th mhip CTCK i hh 14 Sera cI ae a Gate et [Dib si ct pT kth ap CTCK aa cin 12 | eraée vio chi phi thué thu nhap hin hanh ky nay. 73) [Tene ehi phi thud tha nhip CTCK hin hank 5150696767 7977.1903% 48920008800 HHH8HHHSHHHHH8HHHHHH8HHSH88889888288088 CONG TY CO PHAN CHUNG KHOAN FPT S652, Dudmg Lac Long Oudn, Phueing Buti, Oudin Thy H6, TP Ha Not ‘C. Thuyét minh vé Bio céo aru chuyén tén t€ © 740, Cie giao dich khong bing tén anh busing dén béo céo hu chuyén Tidn t@ va che khoan tia do CTCK nm gi nhurng khdng due sir dye srr ‘Cie giao dich va cic khoin tiém ky may Ky trae x E z [Tiga gi npn hang cud ky CT gil oda Nha du ws vE glo dich ching Kiodn theo phurong be ICTCK quis ly 4.446.787.860.042 1,921.065.190.916 [oTign gi ola TS chic phat hin 4.048.355.8509 4.004.509.4530 Tong 4A50,836,215.892 1,925.069,700,366 | Thing tin bé sung cho Béo céo tinh hinh bién ding vén chit si hiu: Khing o6. E. Niimg théng tin kha: E.7.41.1. Thong tin s0 sinh: Sé dur diu nim tréo Bao cho ti chinh 6 thing du nim 2021 1A sb dur eubi nim trén Bo co tii chinh nam 2020 d duge kiém on béi Céng ty TNHH Dich Vy Tu Vén Tai Chinh Ké Todn vi Kiém Tosn Phia Nam (AASCS) F.7.41.2. Thing tn v8 ede bin lin bi . 5 ‘SO tim ST] Cécbéntién quan | Méiquan hg | Néidung giao dich ia nae (Cb ding in [Phi La kj, Phi vn 1 |Congty of phin FPT | (20% Vin digu |ehie Dai hoi ng ob 250.513.403 9.042.844 i) |déng, Van phdng phém [Cong THE Ips, cy nen quan [PH Token, DV bao Ranh, aan 2 ae NA A [Bén cb en quan [ist 1.219.486.962 435.915.918 “4CONG TY CO PHAN CHUNG KHOAN FPT. 596 52, Di Lo Phusong Bs Ty Hd, TP Ha Noi E. 7.41.3, Nhing thong tin khée: Céng ty khéng thye higi nghigp vy hd rg vén ngoal nghigp vy giao dich ky’ quy (Khong c6 Hop Gdng hap téc dd tr, {cae mei gi6i chimg khodn, giao dich mua eé cam két bin Igi Reverse repo). Hai N6i, ngaty 22 thing 7 nm 2021 New ip bide Ké ton tring 45