86: 103/2024/CV-SSIHO TP. Hé Chi Minh, ngay 18 thang 01 nam 2024 Viv Céng bé Bao cdo tai chinh riéng Quy 4 nam 2023 CONG BO THONG TIN TREN CONG THONG TIN BIEN TU’ CUA UY BAN CHUNG KHOAN NHA NU‘OC VA SO GDCK Kinh gi ~ Uy ban Ching khoan Nha nuéc - S@ Giao dich Chieng khoan Vigt Nam - $6 Giao dich Chteng khoan TP. Hé Chi Minh = $6 Giao dich Ching khoan Ha Néi Cong ty: CONG TY CO PHAN CHUNG KHOAN SSI MA chirng khoan: ssl Bia chi tru sd chinh: 72 Nguyén Hu, P. Bén Nghé, Quan 1, TP. Hé Chi Minh ‘Bign thoai: 028-38242897 Fax 028-38242897 Ngui thu hién céng bé théng tin: Nguyn Kim Long Chir vy: Giam déc Luat va Kiém soat tuan thi Loai théng tin céng bé Lto4 gin Leétthueng Lines yeu cdu | 2ainn ay Noi dung thong tin cong bd: 1. Béo céo tai chinh riéng Quy 4 nam 2023; 2. Gidi trinn chénh lech loi nhuan sau thué so voi cling ky durgc trinh bay trong phan thuyét minh Béo céo tai chinh riéng Quy 4 nam 2023 (tai trang s6 69 clia Bao cdo tai chinh) “Thong tin nay da dwoc cong bé trén trang théng tin dién ti cla Céng ty vdo ngay 18/01/2024 tai duong én www ssi.com.vn ‘Ching t6i xin cam két cée théng tin céng bé trén day la dung su that va hoan toan chiu trach nhiem tus phap ludt vé n6i dung cac théng tin 48 c6ng bé. ly quyén céng bé théng tina iguyén Kim Long ae Lugt va Kiém soat tuan tha SSI SECURITIES CORPORATIONCéng ty Cé phan Chieng khoan SSI BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 Ngay 31 thang 12 nam 2023Céng ty Cé phan Chtrng khoan SSI Bota-cTCk BAO CAO TINH HINH TAI CHINH RIENG QUY 4 NAM 2023 tai ngay 31 thang 12 nam 2023, Me Thuyét 86 cudi ky 86 dau nam sé | CHITIEU minh VND VND 100 A. TAISANNGAN HAN 65.068.901.171.877 | 48.114.471.398.933 110 | 1. Taisan tai chinh 64,976.325.568.982| 48.011.278.564.551 111 | 1. Tidnvacackhoan tong auongtiin | 5 455,793610.357| 1.274'576.684.717 qt4.4| 914. Tién 495.799.610.357 770,492 824.314 1112 | 1.2. Céc khan tvong awong tién - 504.083.860.403 112 | 2. Cc tai san t2i chinh ghi nian thong qua laid 74 | 43.732.121.928.165| 30.279.246.316.904 113 | 3. Cac khoan edu tw ném gic aén ngay dao han 73 4.877.808.937.021| _3.494.651.562.467 114 | 4. Cac khoan cho vay 74 | 15.134.065.013.420| —11.057.163.090.177 118 | 5. Tai san tai chinh sn sang a8 ban (Ars) 72 415.753.839.519 381.708.255.604 116 | 6. Durphang suy gldm gia tr cc tal san {ai chinh va tai san thé chép 8 (92.695.438.612) (97.251,689.462) 117. | 7. Cac khoan phai thu '584.439,040.304 384.904.578.031 117.1 | 7.1. Phai thu ban céc tai san taichinh | 9 267.997.744.808 240.929.436.808 1172| 7.2. Phai thu va dy thu c6 tie, tién Iai cc tal sn tai chinh 9 316.441.295.496 143.975.141.223 1174 7.2.1.Dy thu 06 tio, tin (8 cha ‘dn ngay nhén 316.441.295.496 143.975.141.223 118 | 8, Tra tude cho nguoi ban 9 30.488.015.683| 1.400.947.706.689 419 | 9. Phai thu cdc dich vy cong ty chang khoan cung cép 8 6.253,004.642 4.342.365.459 122 | 10. Cac khodin phi thu kde 8 4.162.964.691 2.862.110.6863 129. | 11. Dy phong suy gidm gia tri cdc khoan phai thu 9 (231.871.436.808)| (231.871.436.808) 130 | Il. Tai san ngan han khéc 10 192.575.603.495 103.192.834.382 431 | 1. Tamang 17-503.586.084 26.688,081.291 192] 2. Vattu van phong, cong cu, dung cu 1.451.468.687 4.458,362.081 193] 3. Chiphi tra trrde ngén han 61.093.685.276 69.513.778.142 194 | 4. Camb, thé chdp, ky quy, ky cuge ngn han 133,400,000 256.728.000 197 | 5. Tai sanngén han knac 12.393.482.588, 2.275,883.968Céng ty Cé phan Ching khoan SSI BO1a-CTCK BAO CAO TINH HINH TAI CHINH RIENG QUY 4 NAM 2023 (tip theo) tai ngay 31 thang 12 nam 2023 Ma Thuyét 96 cudi ky ‘$6 déu nim 36 | CHITIEU ‘minh VND vo 200 | B. TAISAN DAIHAN 3.450.551.373.024| 3.460.686.698.311 210 | 1. Tai sin tai chinh dai han 3.051.844.459.522| 3.036.754.196.629 212 | 1. Cac khoan au tu 1" 3.051.844.459.522 | 3.036.754.198 629 22.1 1.1. Cac khoan dau tu: ndm git aén ngay do hen 2.171.558.577.993| 2.156.468.315 100| 2122] 1.2, Bu turvao céng ty con 479.000.000.000 479.000.000.000 2123| 1.3. Bu turvao céng ty ién doanh, Win Ket 401.285.881.529 401.285.881.529 220 | Il. Taiséncé inh 266.294.465.737| 274.483.202.131 221 | 1. Tai san o6 dinh hou hinh 12 174.402.240.035] 180.438.795.128 222 4.4. Nguyen gid 409.079,508.326| 362.467.973.984 2232 | 1.2 Gié tr hao mon Ioy ké (234.677.268.291)| (182.028. 178.856) 227 | 2. Tai sén c6 dinh vo hinh 8 91.892.225.702 {94,043 407 003 228 2.4. Nguyén gid 243,279.842.117| 226.905.475.038. 2298 | 2.2. Gi tri hao mon Idy ké (151.987.616.415)| (132.862.068.035) 240 | Il, Chi phi xay dung co ban dé dang 4 126.152.274.558 23.461.884.321 250 | IV. Tai sén dai han knac 106.260.173.207| 125.987.315.230 251 | 1. Cam ob, thé chdp, ky qui, ky cuge dai han 933.536.794.628 33.345.118.392 252 | 2. Chi phi tra truéc dai hen 15 28,843.943.369 51.222 730.887 253 | 3. Tai san thué thu nhép hodin lai 16.1 8.879.435.210 6.419.485.9541 254 | 4. Tién nop Quy hé tro thanh toan 7 20.000.000.000 20.000.000.000 255 | 6. Tai sén dai han khae 15.000.000.000 15.000.000.000 270 | TONG CONG TAI SAN 68.619.452.544.901 | 51.575.157.997.244Céng ty Cé phan Cheng khoan SSI BO1a-CTCK BAO CAO TINH HINH TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thdng 12 nam 2023 Thuydt 86 cubi ky 86 abu nim Ma sé | CHI TIEU ‘minh VND VND 300 | Cc. NOPHAITRA 45.934,992.919.634 | 29.716.974,282.448, 310 | 1. No~phéi tré ngén han 45.919,496.060.285 | 29.713.371,279.085 311 | 4. Vay va ng thue tai san ti chinh gan hen 19 | 43.168.931.078.677 | 27 892.280.728.472 312 1.4. Vay ngan han 43.168.931.078.677 | 27.892.269,726.472 318 | 2. Phaitré host déng giao dich ching kehoan 20 141.432.129.400 | _49.171.694.783, 320 | 3. Phai tré ngudi ban ngén han 2 856.5111456.486 | 247.910.162.190 321 | 4. Noubi mua tr tén truge ngén hen 23.583.183.500| 4.821.592.590 322 | 5. Thué va cdc khogn phai nép Nha nube 2 347.457.097.173 | 112.773.095.811 323 | 6. Phai tr ngudi lao dong 97.476.854.816 | 109.269.858.249 324 | 7. Cac khoan trich ngp phic Igi nhan | vign 71.809.804 740.015 608 325 | 8. Chi phi phai tr ngan han 23 81.450.728639| 67.473.361.237 3 327 | 9. Doanh thu chua thy hign non han 643.333.3368 129.242.424 ‘ 328 | 10. Nhan ky qui, ky cuoe ngdaran | 100,000,000 : { 328 | 11. Cac khodn phai tra, phai nd ngén han khac 24 | 899.362.612.972] 906.895.612.035 4 391 | 12, Quy khen thuéng, phic loi 25 | 301.775.775.502 | 321.896.015.596 340 | Il. Nophai tra dai han 15.496.859.249| 2.603.003.363 351 | 1. Doanh thu chura thy hign dai han 41:200,000.000 | _1.400,000,000 386 | 2. Thué thu nhép doanh nghigp hoan | tei phaitra 162 14.296.859349 | 1.208.003.363 400 | D. VONCHU SO HOU | 22.584.459.626.267 | 21.859.183.714.796 410 |. Vén chi sé hou 26 | 22.584.459.625.267 | 21.859,183.714.796 411 | 4. Vonddutu ca chi sé hou 18.291 394.836.235 | 18 191.406.836.235 414.1 | 1.4. V6n gdp cia chi sé hou 16.01 1.301.370.000 | 14.911.301.370.000 atta a. C6 phiéu phé thong 18.011.301.370.000 | 14.911.301.370.000 4112 1.2. Thang dur vn cé phan 3.299.208.472.644 | 3.299.220.472.644 415 | 13.C6phiéu quy (19.118.006.408) | (19.116.006.408) 412. | 2, Chenh iéch danh gia tai sén theo oi | 27.2, tii hop Wy 38 (8:793.033,106) | _(6.286.386.840) 414 |3. Quy dy tre bé sung von aidule 568.252.419.507 | 58.252.419.507 417 | 4. Loinhusn chwa phan phéi 4.238.605.402.831 | 3.615.810.844.004 4171 | 4.1 Loinhudn a8 thy hign 26.1 | 4.308.154387.375 | 3.741,204.302.563 4172 | 42 Lornhuan chua thye hién 26.1 | (69.548.984.744)| (125.399.487.669) 440. | TONG CONG NO PHAI TRA VA VON cHU SO HOU 68.519.452.544.904 | 61.576.157.997.244Céng ty Cé phan Ching khoan SSI BOta-CTCK BAO CAO TINH HINH TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 CAC CHI TIEU NGOAI BAO CAO TINH HINH TAI CHINH RIENG Ma Thuyst 36 | CHITIEU minh 6 cubs ky ‘86 dau nam A. TAL SAN CUA CONG TY CHUNG KHOAN (CTCK) VA TAI SAN QUAN LY THEO CAM KET (004 | No khé adi a xi ly (VND) 4.161.494.5865 39.596.726.729 (005 | Cé phiéu dang iuu hanh (s6 lveng) 1.499.138.669 1.489, 138.669 007 | Cé phiéu quy (sé lwong) 1.991.468 1.991.468 008 | Tai san ti chinh niém yétidaing ky giao dich tai Trung tam Luu ky Ching khoan la CTCK (VND) 4.547.410.980.000 | _1.177.265.200.000 009 | Tai sdn ti chinh 48 lwu ky tai Trung tam | Luu ky Ching khodn va chur giao dich cia CTCK (VND) 18.847.260.000 10,484,320,000 010 | Tai sén tai chinh che v8 ciia CTCK (VND) 397.024.380.000 8,656,000.000 012 | Tai san ti chinh chwa uu ky tai Trung tam Luu ky Ching khogn cla CTCK (VND) 40.179.573.915.500 | 14.641.714,640.000 013 | Tai san tai chinh duoc huréng quyén cia CTCK (VND) : 30.000 014 | Ching quyén (s6 lweng) 677.576.400 139.652.200 B. TAISAN VA CAC KHOAN PHAI TRA VE TAI SAN QUAN LY CAM KET VOI KHACH HANG 021. | Tai sén tai chinh niém yéviaeing kj giao dich tai Trung tam Luu kj Ching khon cia Nha 6u tu (VND) 92.107.232.651.200 | 96.914.415,659.420 021.1 | Tai sén ti chinh giao ach tw do chuyén inhuong 78.834,186.721.200 | 71.772.504.608.420 021.2 | Tai sén tai chinh han ohé chuyén nhrong 969.229.010.000 | _1.600.752.740.000 021.3 | Tai sén t8i chinh giao dich cdm cé 10.965.402.970.000 | 12.563.910.520.000 021.4 | Tai sén tai chinh phong t6a, tam gitr 16.950,300.000 | 283.790.610.000 021.5 | Tai sén tai chinh cha thanh toén 1.321.464.250.000 | 693.457.181.000Céng ty Cé phan Ching khoan SSI BO1a-CTCK BAO CAO TINH HINH TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 CAC CHi TIEU NGOAI BAO CAO TINH HINH TAI CHINH RIENG (tiép theo) ma Thuyét 86 cud ky 6 | CHI TiEU ‘minh VND B. TAI SAN VA CAC KHOAN PHAI TRA VE TAI SAN QUAN LY CAM KET VOI KHACH HANG (tip theo) 022 | Tai sén tai chinh 48 luu ky tei Trung tam Luu ky Ching khoan va chua giao dich ofa Nha dau tr 862.680.390.000 | 655.464.810.000 022.1 | Tai sén tai chinh 8 Iuu ky tai Trung tam Luu kj Ching khoén va chva giao dich, tyrdo chuyén nhurong 838.298.400.000 | 631.083.810.000 022.2 | Tai san tai chinh a luu kj tai Trung tam Luu ky Ching khoan va chua giao dich, ! than ché chuyén nhuwong 24,387.000.000 | 24.381.000.000 ; 022.4 | Tai san tai chinh o& luu ky tai Trung tam ; Luu ky Ching khodn va chua giao dich hong tod, tam gitr 990.000 - : 023 Tai sén tai chinh cho vé cia Nha du tw 947.743.716.700 | 691.209.471.000 0240 | Tai san tai chinh chua Iuu ky tai Trung tam Luu ky Ching khoan cla Nna du w 13.436,620.000 | _22.684.360.000 025 | Tai san tai chinh dupe hung quyén eva Nha au tu 203.534.390.000 | 60,083.020.000 026 | Tién git cua khach hang 5.274.737.029.714 | 4.718.407.521.107 027 | Tién gut cua Nha dau tw ve giao dich ching khoan theo phurong thize CTCK quan iy 4,642,998 819.420 | 4.014.604.735.879 027.1 | Tien gbi ky quy ca Nha du tu tai VSD 523.311.148.651 | 686.416.332.634 028 | Tién gbi ting hop giao dich chang khoan cia khéch hang 9.364.816.808 9.504,783.385 030 | Tién gb cua TS chic phat nanh chang khoan 99.062.244.834 4.791.669.269 031 | Phai tré Nha ddu tu v8 ti8n gi giao dich ching khoan theo phurong thie CTCK quan ly 5.166.309,968.071 | 4.701.021.068.513 031.1 | Phaitré Nha adu tu trong née v8 tién gthi giao dich ching khoan theo phuong thie CTCK quan ly 4.304.562.383.964 | 4.241.075.877.347 031.2 | Phaitré Nha au tu nude ngoai v8 tén gti giao dich chtng khoén theo phuong thie CTCK quan Ij 861.747.504.107 | 459.945.191.166Céng ty Cé phan Ching khoan SSI BO1a-CTCK BAO CAO TINH HINH TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 théng 12 nam 2023 CAC CHI TIEU NGOAI BAO CAO TINH HINH TAI CHINH RIENG (tiép theo) Ma Thuyét sbcubiKy| $6 du nam sé | CHITIEU ‘minh VND vn B. TAISANVACACKHOAN PHAITRA VE TAL SAN QUAN LY CAM KET VOI KHACH HANG (tiép theo) 032 | Phai tra 76 chic phat hanh cheng khoan 194.987.313.000 | _1.045.505.000 035 | Phai trd od tc, g6c va lai trai phiéu 4.074.931.8384 | 3.746.164.2609 aN Le ‘CONG TY ea ee 'x{ cd PHAN \* HONG KHOA ssi Lae > |! a Ba Vé Hong Tuyét Nga Ba Nguyén Thi Hai Anh Ing Nguyén Hong Nam Ngwi lap biéu Ké toan truéng Téng Giam dé ‘Thanh phd Hd Chi Minh, Viet Nam Ngay 16 thang 01 nam 2024Céng ty Co phan Ching khoan SSI BO2a-CTCK BAO CAO KET QUA HOAT DONG RIENG QUY 4 NAM 2023 ccho ky ké toan két thic ngay 31 thang 12 nam 2023 ——— uy 4 Lay ké tir du nem Bn cusi quy nay Al eats mpl rales pmb panaar| ected VND No No VN L._ DOANH THU HOAT BONG 01 | 1. Laitircactal san tai chinn ghi nan théng qua laillé (FVTPL) 999.145.969.942 | 500.915.748.013 | 3.121.960.067.808 | 1.969.487.653.110 ons 1.4. Lai ban cae tai sén tai chinh FVTPL | 27.1 | 368.569.824.170 207.076.814.905 | 7.079.790.162.898 | 958.324.536.255 on 1.2. Chenh lech téing vé dan gi tel cdc {8i sén ti chinh FVTPL 272 | 35847.748.476| 15.974.573.223| 168.026.723.172 | _ 98.865.292.061 013 1.3. CB tie, tibn Iai phat sinh ti tai sén {a chinn FVTPL 274 | 547.783.073.460 | 266.422.411.994 | 1.780.367.647.509 | 837.123.991.593 o14 1.4, Chénh lech giém do dénh gié lai hai tré chimg quyén dang lau anh 273 | 46.944.723.836) 11.441.947.891| — 93.766.534.226| 75.173.833.201 02 | 2. Laitiy cdc khoan dau tu nm gid aén nigay do han (HTM) 274 | 113.349.603.325 | _81.689.088.424 | 471.376.677.174 | 416.576.112.088 03 | 3. Laitt cacknoan cho vay va phai thu 274 | 439.157.838.922 | 345.345.969.834 | 1.598.443.996.187 | 1.800.882. 299.866 04 | 4. Lait tai sén tai chinh sin sang 48 ban (AF) 214 1.089.718.788 168,208.151 | 6.001.630.582| 2.853.002.528 06 | 5. Doanh thu nghiep vu mot git chong khoan 374.770.890.342 | 319.934.504.057 | 1.603.143.723.501 | 1.708.221.510.678 07 | 6. Doanh thu nghiép vy bao kinh, dai phat hanh chung khoan 4.198.263.014 - | 21536573014] — 31.657.545.454 08 | 7. Doanh thu nghiép vy ter van au tur cchirng khoan 744,450,754 s4o.e70610| 12.012.987.201] 3.622.814.7852 09 | 8. Doanh thu nghiep wy wu ky chang khoan 9.353.306.9004 10.919.639.058 | 39.700.597.703 | 39.748.444.936 10 | 9. Doanh thu hoat déng te van tai chinh 10.761.508.091 | 10.875.752.728 | _28.667.066.626 | _45.097.009.759 11 | 10. Thu nhap host dong kniéc 29 40.595.250.922 | 14.983.105.455 | 120.588.556.652 | _91.208.508.189 20 | Cong doanh thu hoat dong 1,993.126.232.004 | 1.285.073.976.330 | 6.893.431.885.508 | 6.109.351.901.357Céng ty Cd phan Cheng khoan SSI BAO CAO KET QUA HOAT BONG RIENG QUY 4 NAM 2023 (tiép theo) ccho ky ké toan két hic ngay 31 thang 12 nam 2023 BO2a-CTCK uy Lay ké tr du nim a6 cubs quy nay Thuyét e 7 i em Nam nay Nam trwse Nam nay Naim trate Ma sé | CHI TIEU in et aie nay bute I. CHI PHIHOAT BONG 21 | 1. L8 trod tai san tai chinh FVTPL 381.788.635.500 | 173.716.165.842 | 640.517.999.180 | 907.178.462.582 214 1.1 LB ban céc tai sén taichinh FVTPL | 27.1 | 217.431.533.608 | 130.385.720.162 | 373.791.680.013 | 606.961.940.825 212 1.2 Chénh Ich gidm aan gi la cic {8 sin tai chinh FVTPL 272 | 126.483.714.292| 41.846.922.804 | 207.840.987.288 | 159.200.223.140 213 1.3 Chi phi giao dich mua cde tai sin {ai chinh FVTPL 1.941.127.595 558.107.031| 3.543.936.319| 3.270.957.126 214 1.4 Chénh lc ing do dinh gia tal ‘phi tré ching quyén dang lau hranb ars | 36.962.260065 926.015.755| §5.341.289.560| 237.745.341.491 23. | 2. L6 va ghi nhan chénh igch danh gia theo ia tr hop ly 8 sn ti chinh AFS kei phan loa ii 25.722.584.854 - | 25.722.584.854 “ 24 | 3. Chiphi dy phong/(noan nhap) tai sn t8i chinh, xij tn that edc khoan phai thu ko di 16 suy gidm tai sn ta chinh va {i vay cia céc Khon cho vay 28 8.537.006 | _(631.904.000) 8.537.006 | _(1.864.347.240) 26 | 4. Chi phihoat déng ty doanh 32 | _23.2376857290| _19.662.068.930| _62.22.734038 | _67.625.151.248 27 | 5. Chiphinghigp vu méi gii ching khoan | 30 | 357.310.301.876 | 318.889.497.303 | 1.316274.309,694 | 1.395,543,002.998 28 | 6. Chi phi nghiep vy bdo lanh, dai ly phat hanh ching khodn 30 4.674.043.743 -| 9919.66.80] — 9.s20.844.919 29 | 7. Chiphinghigp vutw vin déu ty chang | 30 khoan 7.147.640733| 6.794.817.9268] 23319014840 | —22.983.067.499 30 | 8. Chiphinghigp wluu ky chamgknoan | 30 | 114.172.916.566) 12.361.554.490 | 44.821.941.973 | 44.053.887.897 31 | 8. Chiphi hoat dong tw van tai chinh 30 | 18531818450] 32.113.040.142) _93.1331552'301 | _47.752.237314 32 | 10. Chiphihoat dong knae 30,31 | 68.196679243| 35.222.605.075 163.767.479.151 | 130.004.379.430 40 | Cong chi phi host eng 897.790.215.201 | 598.128.745.649 | 2.919.807.713.717 | 2.563.796.686.647Céng ty Cé phan Chtrng khoan SSI Bo2a-CTCK BAO CAO KET QUA HOAT DONG RIENG QUY 4 NAM 2023 (tiép theo) cho ky ké toan kat thie ngay 31 thang 12 nam 2023 Quy 4 Lay ké ter du nim dén cudi quy nay Thuyét fs ‘Nam nay Nam truéo Nam nay Nam trae Ma sé | CHITIEU inh rey ne ey fries Il DOANH THU HOAT DONG TAI CHINH 41 | 4. Chénh lech laity gid héi doa d& va chura thy hign 1.072.586.921 1.116.411.295 | 7.669.744.186 | 27.999.051.348 42 | 2. Doan thu, dy thu ob toe, ta tién git khong 06 din 8.085.399.445 | 20.473.202.344 | 26.225.097.906 | 31.164.498.722 44 | 3. Doanh thu khac vé du tu 19.425.146.540 | 53.474.939.203 | 54.642.654.608 | 77.079.242.845, 50 | Cong doanh thu hoat déng tai chinh 33, 28.583.132.906 | 75.064.552.932 | 88.597.436.698 | 136.242.732.715, IV. CHI PHI TAI CHINH 51 | 1. Chénh lech 16 ty gid hi dosi aa va chua thyc hien 3.185.355.671 | (10.036,674.243) | _25.490.069.703 | 123.957.370.811 52. |2. Chiphilai vay 393.445.706.858 | 250.613.291.942 | 1.570.439.043.267 | 1.030.649.945.603, 55 | 3. Chiphitai chin khac 193.926.683.254 | 208,660.305.746 | " 41.713.608.024 | 261.003.468.575, 60 | Cong chi pl 34 | 410.527.748.783 | 449.237.923.445 | 1.637.642.720.994 | 1.415.610.784.989 62 | V. CHIPHIQUANLY 35 198.207.745.823 | 75.653.222.980 | 320.892.607.346 | 272.323.592.963, 70 | Vi. KET QUA HOAT DONG 615.183.658.103 | 237.118.637.188 | 2.703.626.280.146 | 1.993.863.569.473Céng ty Cé phan Chtrng khoan SSI BAO CAO KET QUA HOAT BONG RIENG QUY 4 NAM 2023 (tiép theo) ccho ky ké toan két thc ngay 31 thang 12 nam 2023, cHITIEU Thuyét ‘minh Lay ké tiradu nim dén cubi quy nay Bo2a-CTCK Nam nay VND Nam trac VND. Nam nay VND Nam truce VND VIL THU NHAP KHAC VA CHI PHI KHAC Thu nhap khde CChi phi khac: Céng két qua hoat dong khéc 90 | Vill. TONG LOI NHUAN KE TOAN TRUOC ‘THUE Loi nhuan da thyc hién Loi nhuan chwa thyc hign 400. | 1x. cH PHI THUE THU NI NGHIEP (TNDN) Chi phi thé TNON ign hanh (Thu nhap)ichi phi thué TNDN hodin Iai X_LOINHUAN KE TOAN SAU THUE TNDN 36 37 37a 372 949,825,202 246.411.054 703.414.238 616.887.072.241 694.664.544.094 (78.777 472.653) 127.274.677.439 128.578.478.500 (1:306,801.061) 488.615.304.002 8.129.003.1902 '200.504.415 7.928.498.777 248.047.135.965 250.252.260.885 (6.205.124.920) 48.526.048.913 932.695.176.094 415.830.872.819 196.521.087.052 2.276.820.8659 '592.175.416 1.684.654.443 2.708.310.934.589 2.637.944,202.140 67.366,732.449 532.104.480.631 22,093.992.088 10.010.548.543 2.173.208.453.958 0.462.664.077 '574.182.760 8,888.481.317 2.002.752.050.790 2,288.253.441.606 (286.601.390.816) 397.041.743.336 439,388,503.157 (42.346.759.821) 4.605.710.307.454 10Céng ty Cé phan Chieng khoan SSI B02a-CTCK BAO CAO KET QUA HOAT BONG RIENG QUY 4 NAM 2028 (tiép theo) ccho ky ké toan két thuc ngay 31 thang 12 nam 2023 ouy4 Lay ké tiv du nim an cudi quy nay Thuyét dir (Nam nay Naim trate Nam nay Nain trréc Ma sé | CHI TIEU a peed ue ee face 300 | XL. THU NHAP TOAN DIEN KHAC SAU THUE TNDN 301 | 1. Lai (8) ta dénh gia tai cc tai san t8i chinh AFS 39 419.899.608.082 (2.493.352.734) 2.493.352.734 (2.493.352.7354) 400. | Téng thu nhap toan dign 19,899.608.082 (2.493.352.734) 2.493.352.734 (2.493.352.734) ae es CHUNG KHOAA sax ar Ba V6 Hong Tuyét Nga Ba Nguyén Thi Hai Anh Ong Nguyén Héng Nam_ Nguoi lap biéu Ké toan treéng Téng Giam déc ‘Thanh ph6 Hd Chi Minh, Viet Nam Ngay 18 thang 01 nm 2024 "Céng ty Cé phan Ching khoan SSI BAO CAO LUU CHUYEN TIEN TE RIENG QUY 4 NAM 2023 cho ky ké toa két thic ngay 31 thang 12 nam 2023 BO3b-CTCK Lay ké tir déu nam dén cudi quy nay. ma Thuyét ‘Nam nay Naim irvbe 36 | CHITIEU ‘minh VND VND |. LUU CHUYEN TIEN TU HOAT BONG KINH DOANH 01 | 4. Loi nhuan true thué TNDN 2.708.310.934.588 | _2.002.752.050.780 02 | 2. Biéu chinh cho cdc khoan: (1.937.437.972.111) | (1.676.619.355.723) 03 |" Khdu hao TSCD 93.878.043.122 76.858.036.899 04 | Cacknodn dy phong : (1.167.908.276) 05 | Lai) hod (+ 18) chénh lech ty gia h6i doa chu thue hién (68.755.751.899) 62.594.951.447 06 | Chiphitai vay 1'570.439.043.267 | 1.030.649.945.603 07 | LBitirhogt dong au tw (182.681.944.708) | (206.076.512.848) 08 | Dy thutién igi (@.350.317.361.892) | (2.638.277.870.651) 40 | 3. Tang céc chi phi phi tién te 368.664.018.708 | 426.379.683.667 4 LB nh gid lei gid tr cdc tai san tai chinh FVTPL, 15 dénh gid lai phai tra chang quyén 269.182.276.948 | 206.045.564.631 13 | (Hoan nhapy/ LB suy gidm gia tri calc khogn cho vay 8.537.008 (621.440 964) 14 | LB v8 ghinhan chénh lech danh gia theo gid {ii hop y cdc tai sn tai chinh AFS khi phan ogi ai 25.722.584.854 - 17 | Bknde 179.750.620.000 30.056.560.000 48 | 4, Glam cac doanh thu phi tién te (262.641.332.149) | (206.085.025.262) 19 |" L8i dénh gi lai gi tri cdc tai sn tai chinh FVTPL, lai danh gid Iai pha tra ching quyén (261.793.257.398) | (174.030.125.282) 20 | Laiv8 ghi nhan chénh léch danh gia theo oié tri hop ly cdc tal san tai chinh AFS kh phan loai (848.074.751) - 21 | Laikhae =| (@2.085,900.000) 30 | Loi nhuain tty hogt déng kinh doanh true thay d6i vén lwu dong 873.895.649.037 | 546.417.353.472 3 (Tng)/giam ta san tai chinh FVTPL (13.177.413.834.972) | (18.191.748,521.214) 32 | (Tlng)/gidm cc Khon dau ty HTM (1-239.585.958.684) | "822.152.194.952 33 | (Tangygiém cae khoan cho vay (4.081.466.691.098) | 12.640.724.151.277 34 | (Tang)/giam ta san tai chinh AFS. (871.080.443.417) | (113.248.398.753) 35 | (Téng)/gidm phi thu ban cdc tai sn tai cchinh (27.068,308.000) | 280.424.068.276 37 | (Téng)/giam phai thu cae dich vu CTCK eung cap (1.910.729.183) (11.816.169.132) 39 | (Téng)/gidm cdc khodn phi thu Khée 1.374.549.130.503 | _(41.363.965.703) 40 | (Tangygiém cdc tai san khac 2.073.810021 | (16 505.587 719) a1 ‘Téng/{gidm) chi phi phaitré (khéng bao gm chi phi ai vay) 411.440.200.935 (4.761.982.890) 42 | (Tangygiam chi phi tra tue 30:798.880.384 | _(44.443.202.380) 43.| — Thué TNDN 6a nép (275.771.172.394) | _ (628.882.071.241) 44| — Laivay dated (1.867.902.5541040) | (1.061.026 665.523) 45 | Tang/(gidm) phal tré cho nguoi ban 616.196.758.405 | 225.112.020.812 46 | Tangi(gidm) cdc khodn trich nép phic loi snhan vién 31.794.108 461.779.876 47 | Téng/(Gidm) thué va cdc khodn phai nép Nha muse (11.698.798.332) | _(48,202.629,982) 48 | Tangi(gidm) phai tra ngudi lao ang (11.798.003.433) | (14.011.462.264) 50 | Tang/(aiém) phai tr, phai ndp kha, pha te chizng quyén 164.798.427.780 | _(9.681.302.534.367) 51 Tién thu khéc tv hogt é6ng kinh doanh 3.178.092.217.671 | 2.506 .502.495.235, = Tin lai thu 3.177.851.207625| 2.501.073.263.076 = Tién thu khéc 241.009.946 5.429,232.159 52 | _ Tiém chi khac cho hoat dng kinh doanh (73.735.428.497) | (114.860.367.012) 60 | Luu chuyén tién thuan sir dung vao hoat déng kin doanh (14,587.548.404.727) | _(6.950.376.754.260) 2Céng ty Cé phan Chteng khoan SSI BAO CAO LUU CHUYEN TIEN TE RIENG QUY 4 NAM 2023 (tiép theo) cho ky ké toan kat thiic ngay 31 thang 12 nam 2023 BO3b-CTCK Loy id tdlu nim abn cub quy nay | Ma Thuyet Nim nay Nim tase 36 | CHI TIEU ‘minh vo VND I. LUUCHUYEN TIEN TU HOAT DONG | pAUTU | 61. | Tién chi dé mua sam, xy dung tai sin cd. dinh, bat dong san dau ww va cac tai sénknac | (98.492.276.133) | (141.981.952.663) 62 | Tibn thu ti-thanh i, nhwong ban ti sén ob | inh, bat dong sén du tu va céc tai sén kha | 345.281.8168 38.972.728 63. | Tibn chi ddu tu vén vao céng ty con, cdng ty | lién doanh, ign két va du t kha (800.000.000.000) | .028.600.000.000) 64 | Tid thu hdl cc khoan au tu vo cong ty con, cbng ty lién doanh, Hen k&t va gau we kde 180.000.000.000 | _6.880.000.000.000 65 | Tidn thu v8 o8 tre va loi nhugn 6uge chia tir cc khoan dau tu tai chinh dai han 173.831.205.477 259.926.465.721 70 | Luu chuyén tén thuan (sirdung vaoy’ tr host déng dau tw (74.318.789,038) | 3,969.099.485.706 . LUU CHUYEN TIEN TU HOAT DONG TAICHINH 71 | Tidn thu tir phat anh 8 phiéu, nhan vin gép oda chi sé hou 100.000.000.000 7.550.088.625.000 72. | Tibn chi ta vn gép cho chi s& hou, mua lai cé phiéu phat hanh - (1.367.229.400) 73 | Tibn vay abc 456,244.448.643.479 | 330,286.560.127.152 732| -Tién vay khéo 456 844.448.643.479 | 339,286,560.127.152 74 | Tién chi tra no géc vay (441 604.695.413.274) | (342.558.769.368.875) 74:3 - Tién oh rd gbo vay khéo (481.604 695.413.274) | (242.558 760.368.875) 76 | Cé tic, igi nhugn da tra cho chi sé hou (1.496.666.111.000) (991.140.071.500) 80 | Luu chuyén tin thudn tir hoat dng tai chin 13 13.843,087.119.205, 3.285.372.082.377Céng ty Cé phan Chteng khoan SSI BO3b-CTCK BAO CAO LUU GHUYEN TIEN TE RIENG QUY 4 NAM 2023 (tiép theo) cho ky ké toan kat thiic ngay 31 thang 12 nam 2023, Masé | CHITIEU Lay ké ti du niim aén cudi quy na Nam nay Naim tribe VND VND 90 | 1V, TANG! (GIAM) TIEN THUAN TRONG Ky 101 | v. TIEN VA CAC KHOAN TUONG DUONG TIEN BAU NAM | 101.1 | Tién 101.2 | Céc khoan tyong duong tién 103 | Vi. TIEN VA chc KHOAN TUONG DUONG TIEN CUO! KY 103.1 | Tién 103.2 | Cac khodn tuong dong tién (818.777.074.360) | 304.028.813.883 1.274.576.684.717 | 970.847.870.834 770.492.824.314 | 370.647.870.894 504.083.860.403 | 600.000.000.000 455.799.610.957 | 1.274.576.684.717 495.799.610.357 | 770.492.824.314 -| 504.083.860.403 4Céng ty Cé phan Ching khoan SSI B030-CTCK BAO CAO LUU CHUYEN TIEN TE RIENG QUY 4 NAM 2023 (tiép theo) ccho ky ké toan k&t thic ngay 31 thang 12 nam 2023 PHAN LUU GHUYEN TIEN TE HOAT BONG MOI GIGI, UY THAC CUA KHACH HANG Lay ké tir déu nam dén cuéi quy nay. Ms Thuyét Nam nay Nam tude. sé | CHITIEU minh VND VND |. Luu chuyén tién hoat dong moi iy thde cla khach hang 01 | 1. Tién thu ban ching khoan mai gigi cho khach hang 380,868.384,904.775 | 401.981.779.713.572 02 | 2. Tién chi mua ching khosn mdi gidi cho kkhach hang (879.889,809.880.084) | (401.311.481.102.987) 07 | 3. Nhan ién gti a thanh todn giao dich ching khoan cla khach hang 766,740,202.121.714 | 651.082.503,626.488, 07.1 | 4. Tidn aii ky quy cia NOT tal VSD (tang/(gidm)) (163.105.183.983) (67.733.840.955) 08 | 5. Chitra thanh todn giao dich chieng khoan cla khach hang (762.482,648.453.989) | (653.956.076 576.323) 11° | 6. Chitra phi lvu ky ching khoan cla khach hang (83.802.031.530) (33.183.188.851) 14 | 7. Tin thu cia 76 chu phat hanh ching ean 1.472.963.417.200 | §.538.971.297.450 415. | 8. Tiénchitra Té chise phat hanh chiing koa (6952.857.475.586) | _(5676.927.619.902) 20. | Tang! (gidm) tién thuan trong kj 569.929.608.647 | _(2.631.067.691.488) 30 | Il. Tién va cdc khodn tweng dong tién dau nam eta khach hang 4.718.407.524.167 | 7.246.465.212.655 31 | Tién gii ngan hang adu nam: 4.718.407521.167 | 7246.465.212.655 32 | Tidn gli cia Nha dau tu v8 giao dich ching khodn theo phuong thre CTCK quan Wy 4.701.021.068513 | 7.217.469:786.713 33 | - Tidn gui tng hop giao dich chang kingan cho khach hang 0.504.783,385 17.818.952.433 35. | Tidn obi cua TS chi phat nanh 4.791 669.269 141.176.473.609 15Céng ty Cé phan Chttng khoan SSI BAO CAO LUU CHUYEN TIEN TE RIENG QUY 4 NAM 2023 (tiép theo) cho ky ké toan kat thic ngay 31 thang 12 nam 2023, BO3b-CTCK PHAN LU'U CHUYEN TIEN TE HOAT BONG MOI GIO, UY THAC CUA KHACH HANG (tiép theo) Lay ké tie ddu nam dén cui quy na Me Thuyét Nam nay Nam tre 86 | CHI TIEU minh VND VND 40 | Ill. Tidn va cdc khoan tong durong tién cudi ky cla khach hang (40 = 20 + 30) $.274.737.029.714| | 4.715.407.521.167 4 | Tn gh ng hang cub i 5.274.737.028.714 | 4.715.407.521.167 42 |- Tién gil cla Nha dau tu v8 giao dich cchizng khoan theo phuong thie CTCK auan Wy 5.166.308.968.071 | 4.701.021.068.513 43 | - Tién gli ting hop giao dich ching khoan cho khach han 9.364.816.809 9.594.783.385 45 | Tiémgbicta Tb che phat hanh e2zaseas| 4791.008209 Ba V6 Hong Tuyét Nga Nguoi lap biéu ‘Thanh phé Hé Chi Minh, Vigt Nam Ngay 18 thang 01 nam 2024 16 Ba Nguyén Thi Hai Anh Ké toan trudng iguyén Hong Nam Téng Giam dcCéng ty Cd phan Chieng khoan SSI B04a-CTCK BAO CAO TINH HINH BIEN BONG VON CHU SO HOU RIENG QUY 4 NAM 2023 ccho ky ké toan két thu ngay 31 thang 12 nam 2023 86 abu nim 86 tingaiim 86 cubi hy Kye Tyna Tmuyét| ody 01/01/2022 | Nady o1ore0e3 Tang iim Tig Giim| Noay 31/1272022 | Neay 31/12/2023 une. cee: VAD, WD VAD, VND TAD, VAD, VAD VND, a z 1 2 3 4 6 6 iz 3 |. BIEN BONG VON cHU SO HUU 1. Von duty cia chia 10.642.685.440.635 | 18.191.406.636.295 | 7.544.556.959371 4.168.035.7238 100.000.000.000 (12,000,000) | 18.191.406.696.235 | 18.291.394.836.235 441.68 pnibu, thing 9.847.500.220,000| 14.911.301.370.000| 063.801.150.200 -| 100.000.000.000 -| 14911.301.370.000 | 15.011.301.370.000 4.2.Trang ce win ob phen 817.169.133.373] 3.299.220.472.044| 2482.124.499.271 (73.100.000) : (12,000.000)| .299.220472.644| 3.299,200.472.644 13. CB phigu quy (21.983 912.738) | (19.115.006.409) |” (1.367:229.400) 4236.135.729 : =| (99.118:006.409) |” (19.115.008.408) 2 Quf dy to bb sung vin die 58252419507] 568.262.419.507 4 3 «| s8252.419.607] $8252.419507 3. Qug dy phong ta va ri nghiep vu 492.932.169.472 : =| eas2932.169.472) : : : ss 4, Chenh ech anh id a ta sin theo i ti hop by (@.793.033.108)| (6 286.385.840)| 4.320.794.196 6814087.170)| 98.110.¢50.605| (@5.617.306.871)| (6 286.385.840)| _(9.783.033.106) 8, Loinhuan chua phan phi 2oseoto.4ts.s49| 9.615.810.844.094| 2576.2c6.500.901 | (1.657.966.100.646) | 2.469,200.504.761 | (1.840.414.097.024) | 9.616.010.044.004| 4.299.605.402.631 5.1: Loinhusn a8 tye nig 2.577.927.084.160| 9.741,204.202.563| 2.949.975.068.284| _(1.160.697.850.581) | 2.119.481.684.093 | (1.552.631.509.221)| 9741.204.902.563| 4.908.154.267.975 5.2. Loinhuén chue the én 116,983:331.369| (126.993.457.669)| _232.201.470.307| _(476.668.259.065)| _343.726.910.726| _(287.982.437.003)| (125.309.457.669) | _(69.548.964.744) TONG CONG 26 | 13.886.987.612.057 | 21.859.183.714.796 | 10.125.145.633.208 | _(2.152.949.330.558) | 2.601.319.256.366 | (1.876,043.343.895) | 21.659.183.714.796 | 22.586.458,625.257 7Céng ty Cé phan Ching khoan SSI BAO CAO TINH HINH BIEN BONG VON CHU SO HU'U RIENG QUY 4 NAM 2023 (tiép theo) cho ky Kétoan két thie ngay 31 thang 12 nam 2023 B04a-CTCK ‘36 alu nam ‘6 tang Sb cubi hy ; Ty ate ~ yniy A neu ae a nn Tet gay 0170172022 | Ngay 01/01/2003 om % ie am] Nov sur2re0ze | Nosy ax1272003 No vwo vw VND VND VND VND No a z i 2 z z 5 6 amma @ 1. THUNHAP TOAN DIEN KHAC 4. LAV) ta anh gata cae ta sn ta chin ars 2.793.033.10] 6286.385.840)/ 4.320.734.436| (6.814087.170)| 38.110650.605 | (25617:206.071)| (6.286:285.840)| _(2.799.093.106) TONG CONG: 3 | caresoss.10| 6206.05.40] 432724436] @814.007.170)| se.110.650605 | (35.617 (2.793.032.106) cn. Ba Vo Hing TuyStNgs Nguoi lap biéu Thanh phé Hé Chi Minh, Viét Nam Ngay 18 thang 01 nam 2024 BaNguyén Thi it étoan truéng 8 Téng Giém déc lguyén Hong NamCéng ty Cé phan Chwng khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 tai ngay 31 thang 12 nam 2023 va cho ky ké todn két thde cing ngay (tiép theo) THONG TIN DOANH NGHIEP Cong ty Cé phan chieng khoan SSI ("Cong ty") la mot cong 9S phan dug thanh lap theo Luat Doanh Nghigp Viet Nam, Gidy phép Thanh lap ong ty ob phan s6 3041/GP-UB do Uj ban Nhan dan Thanh phé Hé Chi Minh cap ngay 27 thang 12 nam 1999 va Gidy Ching nhan Bang ky Kinh doanh s6 0301955155 do S& eo roach va Bau tur Thanh phd Hd Chi Minh cép dng ky lan dau vo ngay 05 thang 04 nam 2000. Cong ty hoat dong theo Gidy phép Hoat dong Kinh doanh Chimng khoan s6 03/GPHKD do Chi tich Uy ban Ching khodn Nha nu6e cap ngay 5 thang 4 nam 2000 va cae gidy phép diéu chinh, Vén diéu Ié ban dau ciia Cong ty la 6.000.000.000 VND va da duoc bé sung trong ting thoi kky theo cc gidy phép diéu chinh, gan nhat la gidy phép diéu chinh sé 24/GPBC- UBCK do Chi tich Uy ban Chimng khoan Nha nue cp, c6 higu luc ké tir ngay 04 thang 04 nim 2023. Tai ngay 31 thang 12 nam 2023, ting vén digu Ié cia Cong ty la 18.011.301.370.000 VND. Hoat dong chinh cila Cong ty la mdi gidi cheng khoan, ty doanh chizng khoan, bao lanh phat hanh chung khoan, lu ky ching Krogh, tu van fa chinh va dau tu chumng Kroan gi dich ky quy chézng khoan va hoat déng kinh doanh ching khoan phai sinh. Cong ty c6 tru s8 chinh tai sé 72 dudng Nguyén Hué, phuong Bén nghé, Quan 1, Thanh phé Hé Chi Minh. Tai ngay 31 thang 12 nam 2023, Céng ty o6 chi nhanh tai Thanh phd Hé Chi Minh, Ha Noi, Hai Phong va cde phéng giao dich tai Thanh phé Hé Chi Minh va Ha Noi. NGUO DAI DIEN THEO PHAP LUAT Nguoi dai dign theo phap luat clia Cong ty trong ky va cho dén thoi aiém lap bao céo tal chinh riéng Quy 4 nam 2023 nay la Ong Nguyén Duy Hung, chirc danh Cho tich Hoi dng Quan tr ‘Ong Nguyén Hong Nam - Téng Gidm déc dug ong Nguyén Duy Hung dy quyén kj bao cdo tal chinh rieng Quy 4 nam 2023 theo Gidy Uy quyén s6 09/2020/UQ-SSI cia Chi tich Hoi déng Quai tri ngay 01 thang 8 nam 2020. S6 lung nhan vin clia Cong ty tai ngay 31 thang 12 nam 2023 la: 1.586 nguoi (31 thang 412 nam 2022 la: 1.562 ngudi) ‘Nhiing dc diém chinh vé hoat dong cua Cong ty Quy m6 vn Tal ngay 31 thang 12 nam 2023, ting vn diéu I8 cila Cong ty [a 15.011.301.370.000 VND, vén chd sé hau la 22,684.459.625.267 VND. Téng tai san la 68.519.452.544.901 VND. Muc tiéu dau tur La céng ty chimng khodn nigm yét c6 quy m6 I6n nhat trén thi trréng chieng khoan Viet Nam Vi hoat dong chinh bao gdm mdi gigi chong Khon, ty doanh chizng khosn, Ivu ky ching khoan, bdo lanh phat hanh chang khoan, tu van tai chinh va dau tur ching khoan, giao dich ky quy ching khoan va hoat dong kinh doann chting khoan phai sinh. Cong ty hoat dong véi Mug tiéu tr& thanh d6i téc ca khach hang, tap trung moi nguén lye va sang kién cla Cong ty 48 dem thanh céng dén cho khéch hang, d6i ngi nan vién va cong dng noi Cong ty hoat 6ng, 19Céng ty Cé phan Cheng khoan SSI BO9a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023, tai ngay 31 thang 12 n&m 2023 va cho ky ké toan két thtic cing ngay (tiép theo) Han ché dau tu Cong ty tuan thi quy dinh tai Biéu 28, Thong tu sé 121/2020/TT-BTC ngay 31 thang 12 nam 2020 quy dinh vé hoat déng céng ty ching khoan. Mot s6 khoan muc han ché du tu theo cc quy dinh hién hanh nhy sau: 1 Cong ty chizng khoan khéng duo’ mua, gép vén mua bat G6ng san trir truéng hop 48 ssl’ dung lam try sé’ chinh, chi nhnh, phong giao dich phyc vu try tiép cho cdc hoat dong nghiép vu cia cong ty chung hoa. Cong ty ching khoan mua, dau tu vao bat dong san theo quy dinh tai khoan 1 trén va tai san ¢6 dinh theo nguyén téc gid tri cén Iai cla tai san cB dinh va bat dong san khong duge vot qué nam muoi phan tram (50%) gid tri tng tai san cla céng ty chteng khoan. ‘Téng gia tr dau ty vao oc trai phiéu doanh nghiép cia cong ty ching khoan khong duoc vugt qué bay muoi phan trém (70%) vén ch sé hiru. Céng ty chirng khoén dugc cép phép thye hién nghiép vu ty doanh ching khodn durgc phép mua bain lai trai phiéu niém yét theo quy dinh cé lién quan vé mua bén lai trai phigu chinh pho. Cong ty chtmg khoan khong éugc tryc tiép hodc dy tha thyc hién cac nghiép vy sau: a. Bau ty vao cb phiéu hoac phan vén gép ciia cOng ty c6 sé’ hu trén nam mugi phan tram (50%) vén diéu Ié cla céng ty ching khoan, triv trong hop mua cé phiéu 16 1& theo yéu cu cia khéch hang, b. Cing v6i ngudi cé lién quan dau tu tir nim phan tr&m (5%) tré’lén vén diéu Ie cia cong ty chizng khodin kh. ©. Bau ty qua hai muoi phan tram (20%) téng sé c6 phiéu, ching chi quy dang Ivy hhanh cia mot t6 chic niem yét d. Bau ty qué mudi lam phan tram (15%) tng s6 cd phiéu, ching chi quy dang lu hanh oda mot t6 chic cha niém yét, quy dinh nay khong 4p dung di v6i chieng cht guy thanh vien, quj hoan dBi danh muc va quy md. 2. Bau tu hode gép vén qué mudi phan tram (10%) trén tng 84 vén gp cia mot cong ty trach nhiém hu han hoac dy an kinh doanh. Bau ty hoe gop vén qua mudi kam phan trim (152%) vén chd s& hou vao mbt tS chuc ho&e dy an kinh doanh. 9. Bau tu qua bay muoi phan tram (70%) von chi sé’ hou vao cé phiéu, phan vén gop va dy én kinh doanh, trong dé khong duoc dau ty qua hai muoi phan tram (20%) vvén chil sé hiru vao ¢8 phiéu chura niém yét, phan vén gép va dy an kinh doanh, ‘Cong ty chiing khodn éurge thanh lap, mua lai c6ng ty quan ly quy lam céng ty con. Trong truéng hop nay, céng ty chiang khogn khéng phai tuan thi cdc quy dinh tai diém c, dva e Khoan 4 tren, 20Céng ty Cé phan Ching khoan SSI THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 tai ngay 31 thang 12 nam 2023 va cho ky ké toan két thic cing ngay (tiép theo) Céng ty con BO9a-CTCK Tai ngay 31 thang 12 nam 2023, Cong ty c6 hai (02) c6ng ty con sé hifu trvc tgp nhu sau: Ten cong ty Buoc thénh lap theo __Nganh hoat dong __—Vén digg. _% sohou Cong ty TNHH Gidy phép Thanh lap Quan ly quy @autw 75 ty VND. 100% Quan iy Quy va Hoat dong s6 cchvng khoan va SSI(SSIAM) 19/UBCK-GP ngy 3. quan ly danh muc thang 8 n&m_2007 va du tu ching khoan gidy phép digu chinh gan nhat sé 122]GPBC-UBCK ngay 19 thang 12 nam 2022 Quy Bautu —Théng bdo vé viéc x4 Bau tur vao ching 530.5 ty 76,15% Thanh vien——nhan thanh lp quy_——khoan hoac cdc dang VND. SSI(SSIIMF) thanh vién s6130/TB- tai san dau tur khac, UBCK ngay 27 thang 7 nam 2010 va gidy phép diu chinh gdn nhat s6 42/GCN_UBCK ngay 46 thang 04 nam 2022 ké 08 bat dong san Ngoai ra, tal ngay 31 thang 12 nm 2023, Céng ty cé hai (02) céng ty con la s& hitu gin tiép qua Quy Bau tu Thanh vign SSI nh sau: Ten cong ty 8uoc thanh lap theo Nganh hoat dong Vin ciéu 6% sé hinw Congty «Thanh laptaiHoaky Kinhdoanh bat 18.499.870,31 USD 76,16% Quécté theo Bang ky Kinh_—_dong san ssi doanh 56 090813396 ~ 4724807 ngay 27 thang 8 nam 2009 Céngty C3. Gidy ching nhan ——-Nghién ctru khoa 20017 VND 68,54% phan Cong Béng ky Doanh hoc va phat trién nghé sé nani ‘Cong ck cng nghé ssi phan do Sé Ké hoach ae vablutwtano. Te vénquan cp. Ban dau, Cong ty hoat dong theo Gidy Ching nhan ‘ng ky Kinh doanh 86 0109944126 ngay 25 thang 3 nam 2022 24Céng ty Cé phan Chwrng khoan SSI ‘THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 va cho ky ké toa két thic cling ngay Cong ty lién két B0ga-CTCK Tai ngay 31 thang 12 nam 2023, Céng ty c6 hai (02) cong ty lién két dug phan Anh trén Bao cao tai chinh riéng Quy 4 nm 2023 nhy sau: Tén o6ng ty Buge thanh lap theo Cong ty Cé phan Gidy Ching nvan_ Bang ky Doanh nghiép Cong ty Tap doan PAN ——_c6 phan do Sé Ké hoach va Bau tur tinh Long An (PAN) cp (va cac dang ky thay déi tiép theo). Ban dau, Cong ty hoat dong theo Gidy Chung nhan Bang ky Kinh doanh sé 4103003790 ngay 31 thang 8 nam 2005. La doanh nghiép niém yét tren Sé Giao dich Chung khoan Thanh phé Hd Chi Minh Quy Dau twcéng —Gidy Ching nhan Bang ky lap quy thanh vien sé nghé sé va té — 38/GCN-UBCK do Chi tich Uy ban chimg khoan Vigt Nam (tén cd nha nuréc cp ngay 29 thang 9 nam 2021 va gidy la Quy Bau ty ching nhan didu chinh s6 53/GCN-UBCK ngay 15 ‘cong nghé s6 Viet thang 05 nam 2023, Nam) Nganh hoat dong Trdng trot, chan nudi hdn hop; Hoat dong dich vy chan nui; Dich vy sau thu hoach; va hoat dong dich vu tréng trot; Dich vu vé sinh nha cka; Ty vn dau tu (tri tu van tai chinh); Dich vu tu van quan fy (tri tu van Tai chinh, kinh t8, phap luat); Dich vy nghién ciru thi traéng. ‘Bau tu vao chigng khoan hode cdc dang tai san au tu khde, Vén ciéu Ié (VND) 2.162.945.800,000 50.000.000.000Céng ty Cé phan Ching khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 n&m 2023 va cho ky ké toan két thic cling ngay 2 24 22 23 24 26 co’ SO TRINH BAY Chudn myc va Ché dé ké ton 4p dung Bao céo tai chinh cia Cong ty duge lap va trinh bay phis hop véi Ché do é ton Doanh. nghiép Viet Nam, cdc quy dinh va huéng dan ké toan ap dung cho céng ty chizng khoan duoc. guy dinh tai Thong tu 86 210/2014/TT-BTC ngay 30 thang 12 nam 2014 cia BO Tai chinh, Thong tw s6 334/2016/TT-BTC ngay 27 thang 12 nam 2016 ca BO Tai chinh stra déi, bd ‘sung va thay thé Phy luc 02 va 04 clla Thong tu $6 210/2014/TT-BTC va cde Chuan muc Ké toan Viet Nam khac do B9 Tai chinh ban han theo: > Quyét dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 vé viée ban hanh bén Chuan muc ké toan Viet Nam (Bot 1); > Quyét dinh s6 165/2002/QB-BTC ngay 31 thang 12 nam 2002 vé viée ban hanh sau Chuan mye ké toan Viet Nam (Dot 2); > Quyét dinh s6 234/2003/QD-BTC ngay 30 thang 12 n&m 2003 vé viée ban hanh séu Chuan myc ké ton Viét Nam (Bot 3); > Quyét dinh s6 12/2005/QB-BTC ngay 15 thang 2 nam 2005 vé viée ban hanh sau Chuan myc ké toan Viet Nam (gt 4); va > Quyét dinh sé 100/2005/QD-BTC ngay 28 thang 12 nam 2005 vé viéc ban hanh bén Chudn myc ké toan Viét Nam (Bet 5). Th6ng tin vé béo cdo tai chinh hop nhat Cong ty 06 cdc cong ty con nh duge trinh hay tai Thuyét minh s6 1 va Thuyét minh s6 40.1 Cong ty dai I&p béo céo tai chinh riéng Quy 4 nam 2023 nay nham dap tng cc yeu cu v8 cong 'bé théng tin, cy thé la theo uy dinh tai Thong tu s6 96/2020/TT-BTC — Huréng dan cong bé thong tin trén thi trong chéeng khoan. Cong theo quy dinh tal cac van ban nay, Céng ty cing dang trong qua trinh lap bao c&o tai chinh hop nhét cla Cong ty va cdc cong ty con cho ky tai chinh két thuc cing ngay. Nguoi str dung Bao cdo tai chinh riéng Quy 4 n&m 2023 c&n doc Bao cdo tai chinh riéng Quy 4 nam 2023 kém theo nay ciing voi bao cao tai chinh hep nhét cua Céng ty va céc céng ty con cho ky ké toan két thuc ngay 31 thang 12 nam 2023 dé cd dugc day di thong tin va tinh hinh tai chinh hop nhét, két qua hoat dong hop nhét, tinh hinh lwu chuyén tién té hop nhat ‘va bién dong von chi sé hiru hop nhat cla Céng ty va céc cong ty con. Hinh thive s6 ké todn dp dung Hinh thirc sé ké toan ap dung dug ding ky cla Cong ty la Nhat ky chung. ky Ké ton ném Ky ké toan n&m cla Céng ty bat dau tir ngay 1 thang 1 va két thuc ngay 31 thang 12. ‘Cong ty cling lap bao cdo tai chinh giita nién 46 cho ky ké toan sau thang két thuc ngay 30 thang 6 hang nam va bao cao tai chinh quy cho ky ké toan ba thang kat thi Ian luot tal ngay 31 thang 3, 30 thang 6, 30 thang 9 va 31 thang 12 hang nam Don vj tién 18 st dung trong ké toén Bao co tai chinh duge lap bang don vi tién té sir dung trong ké toan cla Céng ty la dng Viet Nam ("VND"). 23Céng ty Cé phan Chteng khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nm 2023 va cho ky ké toan két thc cing ngay 3: 41 42 TUYEN BO VE VIEC TUAN THU CHUAN MUC KE TOAN VA CHE BO KE TOAN VIETNAM. Ban Téng Giam déc Cong ty cam két di lap Bo céo tal chinh riéng Quy 4 ném 2023 tuan thi theo Chuan myc Ké tozn va Ché do Ké tozn doanh nghiép Viét Nam, cdc huéng din ké toan ap dung cho cong ty chirng khoan va céc quy dinh phap ly c6 lien quan dén viéc lap va trinh bay bo c&o tai chinh rigng, Theo d6, bao céo tinh hinh tai chinh riéng, béo cdo két qua hoat dong riéng, bao cdo luu chuyén tin té riéng, béo cdo tinh hinh bién dong vén cha sé hou riéng va cdc thuyét minh Bao cao tai chinh riéng Quy 4 n&m 2023 dugc trinh bay kém theo va viée si dung bdo co nay khong danh cho cae 46i tvgng khéng duoc cung cp cdc thong tin vé cdc thi tue, nguyén. tc va thong le ké toan tai Viét Nam va hon nira khong duoc chu dinh trinh bay tinh hinh tai chinh riéng, két qua hoat dong riéng, Ivu chuyén tién te riéng va bién dong von chii sé hiru riéng theo cac nguyen tac va thong Ié ké toan duoc chap nhan rong rai 6 cac nude va tanh thé khac ngoai Viet Nam, TOM TAT CAC CHINH SACH KE TOAN CHU YEU Tién va cae khoan tong dong tién Tién va cdc khoan tueng dong tién bao gém tién mat tai quy, tién gi ngan hang clla cdng ty ching khoan, cc khoan dau tu ngan han cé thoi han thu hdi khong qua ba thang ké tir gay mua, cé tinh thanh khoan cao, cé kha nang chuyén d6i dé dang thanh cc Iwong tién xae dinh va khéng cé nhi8u ri ro trong chuy&n d6i than tién, Tién giti cla nha dau tu vé giao dich ching khoan va tién giri cia t8 chive phat hanh duoc phan anh tai cdc chi tiéu ngoai bdo cao tinh hinh tai chinh, Tai sén tai chinh ghi nhan thong qua lainé (FVTPL) (Céc tai san tai chinh FVTPL 1a tai s2n tai chinh théa man mot trong céc didu kign sau: a) Tai san tai chinh duge phan loai vao nhém nm gi 8 Kin dognh, Tai sn ti chinh voc phan loai vao nhém chieng khoan nam gity 48 kinh doanh, néu: > Buc mua hae tao ra chil yéu cho myc dich ban lailmua lai trong thoi gian ngén; > Co bang chizng v8 viec kinh doanh cdng cy dé nhm myc dich thu lpi ngain han; ho&e > Céng cy tai chinh phai sinh (ngoai triv céc cOng cu tai chinh phai sinh duge xéc dinh la mét hgp dong bao lanh tai chinh hoc mot cong cu phong ngwva rl ro hieu qua), ») Tal thoi diém ghi nhan ban dau, céc tai san tai chinh xac dinh s8 duge trinh bay hop ly hon néu phan loai vao tai sdn tai chinh FVTPL vi mot trong cdc ly do sau day > Vige phan loai vao tai san tai chinh FVTPL loai triv ho&c lam gidm dang ké sy khong théng nhat trong ghi nan hoc xéc dinh gid tr tai sn tai chinh theo cdc co sé Kade hau. > Tal san tal chinh thude mot nhém cae tai san tai chinh durge quain ly va k&t qua quan I doc aanh gid dya trén co’ s6 gia tri ddng thoi phu hep voi chinh sch quain Ij rai fo hodic chién lugc dau tu ca Cong ty. Cac tai sn tai chinh FVTPL duge ghi nhén ban dau theo gia géc (gid mua cia tai sn khong bao gém chi phi giao dich phat sinh tryc tiép tl vic mua cac tai san tai chinh nay) va duoc tiép tue ghi han sau ghi nhan ban dau theo gid tri hop Wy. Khoan chénh léch glam do danh gia Iai t&i sén ti chinh FVTPL theo gia thi trong so vi ky ‘ruc durgc ghi nhan vao bao cdo két qua hoat dong riéng trén khoan myc “Chenh léch giam vé danh gia lai cac tai san tai chinh FVTPL". Khoan chenh léch ting do danh gid lai tai san tai chinh FVTPL theo gia thi truéng so véi ky trudc dugc ghi nhan vao bao céo két qua hoat 6ng riéng trén khodn myc “Chénh léch téng vé Ganh gia lai céc tai san tai chinh FVTPL’ 24Céng ty Cé phan Chteng khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 va cho ky ké toan két thie cng ngay 43 44 Chi phi mua cac tai sn tai chinh FVTPL duge ghi nh&n vao chi phi giao dich mua cdc tai san tai chinh cia bao cdo két qua hoat dong ngay khi phat sinh. Tai san tai chinh gid dén ngay déo han (HTM) (Cc tai san tai chink HTM la cdc tai sn tai chinh phi phai sinh véi cdc khoan thanh toan cb inh ho&e c6 thé xac dinh va c6 ky dao han cé dinh ma Céng ty oO dinh va c6 kha nding gid dén ngay dao han, ngoai tri a) Cac tai san tai chinh ma tai thoi diém ghi nhan ban dau 48 dug xép vao nhém ghi nhan theo gia tri hop ly thong qua lailld; b) Cac tai san tai chinh 44 dye xép vao nhom san sang dé ban; ©) Cac tai san tai chinh tha mén dinh nghfa vé cc khoan cho vay va phai thu. Céc tai san tai chinh HTM duge ghi nhan ban dau theo gia géc (gid mua cua tai san cong (+) Cc chi phi giao dich phat sinh tryc tiép tir viée mua cae tai san tai chinh nay nhur phi mdi gi6i, phi giao dich, phi dai ly phat hanh va phi ngan hang). Sau ghi nhan ban du, tai san tai chinh HTM dug ghi nhan theo gid tri phan b6 st dung phong phap Iai suat thy Gia tri phan bé cia cdc khodn dau tu HTM dugc xac dinh bang gié tri ghi nhan ban dau cia {ai san tai chinh tri di (.) cdc khoan hoan tré géc cong (+) hod tri (-) cdc khodn phan bé ity ké tinh theo phucng phap [ai suat thyc cla phan chénh léch gia gid tri ghi nhan ban dau va ia tri dao han, tru Gi céc khodn giam trv dyr phong do suy gidm gia tri hode do khong thé thu hai (néu 6), Phuong phap lai sudt thyc a mot phyong phap tinh toan chi phi phan bé vé thu nhap [ai hoe chi phi lai trong ky lién quan cla met t8i san tai chinh ho&c mot nhém céc Khon dau tu HTM, Lai suat thyc 1a Iai suat chiét khdu chinh xd cc ludng tign u6e tinh s8 chi tr hoe nhan Guge trong twong lal trong suét vong adi dy kién clia cong cy tai chinh hoa trong ky han ‘ngan hon, néu can thiét, tr vé gid tri ghi s6 hién tal rong cia tai sn hoac ng tai chinh. Cac khodn dau tu duoc xem xét kha nang suy glam gia tr tai ngay lap bdo c4o tinh hinh tai chinh riéng. Dw phéng duc trich lap cho cdc khoan dau tu HTM khi c6 bang chizng khach quan cho thay c6 kha nang khéng thu hdi duoc ho&e khéng chéc chan thu hdi dugc cla khodn dau ty xuat phat tir mot hoa nhigu sur kién tn that xay ra anh huéng xau [én ludng tién tong lai dy kién cia céc khoan dau tu ndm git’ dén ngay dao han. Bang ching khach quan cla viéc suy gidm gid tri co thé bao gém gia tri thi truéng/gia tri hop ly (néu 6) cia khodn ng’bj suy giém, céc dau higu vé ben ng hoae nhém cac bén ne dang gap kho khan va {ai chinh Gang ké, vo no hodc tra ng khong duing ky han cdc khoan lai hoac géc, kha ning ben ng bj pha san hodc cé6 sy tai co cu tai chinh va cc dO ligu cé thé quan sat cho thay rang cb su suy giam 6 thé luong héa duoc cdc ludng tién dy kién trong tung lai, chang han nhu sv thay d6i vé diéu kién tra no, tinh hinh tai chinh gn lién vi kha nang vo’ ng. Khi C6 bang chuing vé vige giam gia tri hogc s6 dur dy’ phong duoc trich lap diroc xac inh tren su khdc bi8t gitra gid tri phan bé va gia ti hgp Ij tal thoi diém anh gia, Tang hoac giam s6 du tai khoan dy phéng duge ghi nhén vao Bo oo két qua hoat dong trén kho&n myc "Chi pphi dir phéng tai san ti chinh, xir ly tén that cao khogn phai thu kho di, [6 suy gidm tai san tai chinh va chi phi di vay cia c&c Knoan cho vay’. Cac khoan cho vay Céc khoan cho vay la céc tai san tai chinh phi phai sinh c6 cac khoan thanh toan cé inh hod c6 thé xa dinh va khong duoc niém yat trén thi trong hoan hao, ngoai tr: 2) Cac khoan ma Cong ty ¢6 y dinh ban ngay hoc s6 ban trong twong lai gan due phan loai la tai sn ném gid’ vi myc dich kinh doanh, va cc khoan ma tai thoi dim ghi nhan ban dau durgc Cong ty xép vao nhém ghi nan theo gia tri hop ly thong qua lai/l6; b) Cac khoan due Céng ty xép vao nhém s&n sang dé ban tai thoi diém ghi nhan ban dau; hoae 25Céng ty Cé phan Ching khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nim 2023 va cho ky ké toan két thc clung ngay 45 ©) Cc khoan ma ngudi ndm git c6 thé khéng thu hdi duoc phan l6n gid tr dau tu ban Gu, Kong pha do suy glam chat krng tn dung, va due phan loa vdo nhom sn sang a8 ban, Cac khoan cho vay duoc ghi nhan ban dau theo gia géc (gia tr gid ngan clla khodin cho vay). ‘Sau ghi nhan ban dau, céc khoan cho vay dugc ghinhan theo gia tri phan bd si dung phuong phap Iai suat thy, Gia tri phan bé cia cde Khon cho vay duge xéc dinh b&ng gia tri ghi nhan ban dau cia tai san tai chinh tru di cdc khoan hoan tra gée cOng ho&ec triv cac khoan phan bé Idy ké tinh theo phuong phap Iai suat thyc cua phan chénh léch gia gid tri ghi nhan ban du va gid tri dao han, trir di cdc khodn giam trv dy phong do suy gidm gia tr hossc do khéng thé thu hdi (néu <6) Cac khodn cho vay durgc xem xét kha nang suy gid gid tri tai ngay lap béo c&o tinh hinh tai chinh riéng. Dw phong cho cac khoan cho vay dugc trich lap dya trén misc t8n that ude tinh, duge tinh bang phan chénh léch gitra gid tr thi trxéng cla chizng khodn duge ding lam tai ‘sn dam bao cho khodn cho vay va s6 du ctia khoan cho vay 46. Tang hoe gidm sé du tai khoan dy phong duoc ghi nhan vao Bao cdo két qua hoat dong trén Khon myc ‘Chi phi dy phéng tai san tai chinh, xi ly tBn that cc khodin phai thu kn6 doi, 18 suy giam tai san tai chinh va chi phi di vay cia cac khodn cho vay", Tai sén tai chinh sn sang dé bén (AFS) Tal sn tai chinh sn séng 68 ban Ia cdc tai sén tai chinh phi phai sinh doe xd dinh la sn sang 48 ban hoe khong due phan loai la: a) Céc khoan cho vay va phai thu; b) Céic khodin dau tw ném git dén ngay dé0 han; ‘c) Cée tai san tai chinh ghi nhan theo gid tr hgp ly thong qua lav. Cac tai san t&i chinh AFS durge ghi nhan ban dau theo gia géc (gia mua cong cac chi phi giao dich phat sinh tre tiép tir vige mua c&c tai san tai chinh nay). Sau ghi nhan ban au, tal sn {ai chinh AFS duge ghi nhan theo gia tri hop I. Khoan chénh léch do danh gia lai tai san tai chinh AFS thay di theo gia thi truréng (tang hoe gidm) so v6i ky true durgc thé hien trén khoan muc muc *Laii(6) ti danh gia lai céc tai san tai chinh AFS" thugc phan Thu nhap toan dign khac trén b4o cdo két qua hoat dong riéng. Tal ngay gp bao céo tinh hinh tai chinh riéng, Cong ty cng danh gid ligu c6 hay khéng bing ching khéch quan rang tai san tai chinh AFS bi suy gidm gid tri. Tang hoc gidm s6 du tai khoan dy phong direc ghi nhan vao Bao cdo két qua hoat dong trén knoan myc “Chi phi dy pphéng tai san tai chinh, xtr ly tén that cac Khon phai thu kno 401,18 suy gidm tai san tai chinh va chi phi di vay cla cdc khoan cho vay". > Trong truéng hop cdc céng cu vin duge phan logi la sn sang 48 ban, bang ching khach quan bao gém sir gidm gid tri hop ly dang k& hodc kéo dai ciia khoan dau tu dui gia tr ghi s6. "Dang ké” dung dé danh gid so voi gid gdc clla khodn au tu va *kéo dai’ duoc ung 48 chi gial doan ma gid tri hop ly thp hon gia gc. Khi cé bang chiing v8 viée gidm gia th, s6 du’ dy phong duge trich lap duoc xac dinh trén sw khdc biét gifra gia géc va ia tr hop ly tai thoi did aanh gia. > Trong truéng hop céc cong cy ng duoc phan loai sn sang dé ban, vic danh gia suy giam gia tri dug thy hién dya tren cdc tiéu chi giéng voi cdc teu chi danh gia cdc khoan du tu HTM. Khi c6 bang chizng vé vige giam gia tri, s6 du dy phéng duce trich lap duoc. xc dinh trén sy khdc biét gitra gid tri phan bé va gia tri hop ly tal thoi dim danh gia. 26Céng ty Cd phan Ching khoan SSI Boga-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 va cho kj ké toan két thic cung ngay 46 47 Gia tr] hop Iy/gia tri thi trwéng cuia tai san tai chinh Gi tri hep ly/gia tri thi trong ca tai sdn tai chinh duge xac dinh nh sau: > Gia tr thi twéng ca ching khoan niém yét trén Sé Giao dich Chung khoan Ha Noi va ‘8% Giao dich Ching khoan Thanh phé Hé Chi Minh [a gia déng cira tai ngay gan nhat 66 giao dich tinh 6én ngay danh gid gid tri chérng khoan. > B6i véi cde chimg khodn otia cae cong ty chira niém yét trén thi trong ching khoan nhung 48 dang kj giao dich trén th) trvéng giao dich clia cdc céng ty dai ching chua riiém yét (UPCom) thi gid tri thi trvéng dug xéc dinh la gia dong cia tai ngay gan nhat 6 giao dich tinh dén ngay danh gid gié tri ching khoan. > B6i véi cht¢ng khoan niém yét bj hy hoac bi dinh chi giao dich hoac bi ngting giao dich ké tir ngay giao dich thw sau tré di, gia chirng khoan thyc té [a gia tri sO sch tai ngay lp Béo c4o tinh hinh tai chinh g&n nhat. > Bi voi chizng khodn chua niém yét va chwa ding kj giao dich trén thi truéng giao dich iia cae céng ty dai ching chua niém yét (‘UPCom’) thi gid ching khoan thyc té la mac gid giao dich thyc t& trén thi trvéng phi tap trung (‘OTC’) tai thdi diém gan nhat véi thei iém danh gid gid tri cheng khoan. Cac ching khoan khong c6 gid tham Khao tir c&c ngudn trén sé duoc danh gia gia tri hop IY dya trén vigc xem xét tinh hinh tai chinh va gid tri s6 sch cia td chic phat hanh tai ngay anh gid gid tri chteng khoan. ‘Cho myc dich xéc dinh thu nhap chiu thué TNDN, co sé tinh thué cla c&c tai sén tai chinh ca Céng ty duge xéo dinh bang gia géc triv di gid tri dy phong gidm gid. Theo 66, gid tr thi tryéng ca ching khoan cho muc dich trich lap dy’ phong duoc xac dinh theo quy dinh cua Thong tu. 48/2019/TT- BTC do B6 Tai chinh ban hanh ngay 08 thang 08 nam 2019 ("Théng tu 48") va Thong tw s6 24/2022/TT-BTC siva d8i, bd sung mot s6 noi dung cia Thong ty 48/2019/TT-BTC (sau day goi chung la “Thong tu 48") Ngung ghi nhén tai sén tai chinh Tai san tai chinh (ho&e mot phan ciia mot nhém tai san tai chinh tong ty) duoc nging ghi nha khi > Cong ty khong con quyén thu tién phat sinh tir ca tai san tai chinh; hoa » Céng ty chuy€n giao quyén thu tién phat sinh tir tai san tai chinh hoa déng thoi phat sinh nghia vu thanh toan gan nhu lap ttc toan bp s6 tién thu duc cho ben thi ba thong qua hop ding chuyén giao; va: - _ Céng ty chuy&n giao phan lén rdi ro va loi Ich gn v6i tai san, ho&e ~ Cong ty khéng chuyén giao hay gif Iai toan bo ri ro va Igi ich gan v6i tai san 46 nhung 44 chuyén giao quyan kiém soat tai sén. Khi Cong ty chuyén giao quyén thu tién phat sinh ti tai sn ho&c da ky hop dng chuyén giao ‘voi bén thar ba nhung van chu chuyén giao phan i6n moi rili ro va Io’ ich gan lién vai tai san ho&c chuyén giao quyén kiém soat d6i véi tai san, tai san van durgc ghi nhan la tai san cla Céng ty. Trong trwéng hyp 46, Céng ty cing ghi nhan mot khoan no phai tré tuong ing, Tai sn dugc chuyén giao va no’ phaitré tong tng duce ghi nhan tren co sé phan anh quyén va nghTa vy ma Céng ty git Iai TruOng hop khoan ng ghi nhan c6 hinh thirc bao lénh cdc tai san chuyén nhugng sé duoc hinhan theo gia trinhd hon gitra gia tr ghi sé ban dau cla tal san va 86 tén tdi da ma Cong ty dugc yéu cau phai thanh toan. 27Céng ty Cé phan Chung khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tal ngay 31 thang 12 n&m 2023 va cho ky ké toan két thc cling ngay 48 49 Phan loai Iai tai san tai chinh Phén loai lai khi bén tai sén tai chinh khong thudc nhom FVTPL Cong ty chieng khoan khi ban céc tai san tai chinh khdng thudc loai tai sdn tai chinh FVTPL. phal thy hien phen loai lal cac tai san tai chinh ty’ cdc loai tai sén khéc cé lién quan vé tai san tai chinh FVTPL, Cac chénh léch dénh gid lai tai san tai chinh AFS hien dang theo dol trén khoan muc “Chénh léch danh gia tai sn theo gia tri hgp Ij” s€ dygc ghi nhan vao tai khodin doanh thu hodic chi phi tong Ung tai ngay phan loai lai cc tai sn ti chinh AFS khi ban, Phan loai lai do thay déi dy dinh hoéic kha nang ndm git Cong ty ching khodn dug phan loai lai cdc tal san tai chinh vao nhém tai sn tai chinh khac phi hop do thay d6i dy dinh hoac kha nang ném gid, theo a6: > Tai san tai chinh FVTPL phi phai sinh va khong bi yéu cu phan loai vao nhém tai san tai cchinh FVTPL vao lic ghi nh&n ban dau cé thé due phan loai lai vo nhém cho vay va hai thu trong mot s6 truéng hop dac biét hoe vao nhém tién va tong dong tisn néu théa man cac diéu kien duoc phan loai vao nhém nay. Cac khoan Iai, 6 d& ghi nhan do anh gid lai tai san tai chinh FVTPL trudc thoi dim phan loai lai sé khong doc hoan hap. > Néu do thay 48 dy dinh ho&e kha nang ném git, viéc phan loai mot khoan du tu: vao inhém nam gitr dén khi ddo han khéng cén phi hop thi Khoan dau tu dé phi duge chuyén ‘sang nhOm tai san tai chinh AFS va phai dinh gia lai theo gid tri hop ly. Chénh léch gitra gid tri ghi s6 va gia tri hop ly sé duoc ghi nhan vao muc “Chen léch danh gid tai sén theo gia tri hop iy’ thude van chi sé hou. (Cac khodn dau tu tai san tai chinh dai han au tu vao cdc céng ty con (Cac khoan dau ty vao céc cong ty con duc ghi nhan theo phuong phap gid géc trén bao 40 tai chinh riéng Quy 4 nam 2023 ea Céng ty. Cé tue dug chia ti lpi nhuan sau thué cla ac c6ng ty con dug ghi nhan la thu nhgp trén bao cdo két qua hoat dong rieng. Dy prong t6n that cc khoan dau tu vao cong ty con duge lap riéng cho ting khoan du tu 6 t6n that, va dug xem xét vao cudi ky ké todn. Cong ty thyc hién trich lap dy phong cdc khoan ddu'tw vao céng ty con néu khodn dau tu bj tn that do cde céng ty con bi I. Tang hod giém sé du tai khoan dy phéng dugc hach toan vao chi phi tai chinh trong ky. Bu tu vao cao cong ty lien két Cac khoan dau tur vao cdc céng ty lién két dug ghi nhan theo phuong phap gia géc trén bao 40 tai chinh riéng Quy 4 nam 2023 cla Céng ty. Cé tue duoc chia tir loi nhuan sau thué cla cdc cong ty lign két due ghi nhan la thu nhap trén bao céo két qua hoat dong, Dy phéng tén that céc khoan dau ty vao céng ty lién két durge lp riéng cho timng khoan du tu c6 tén thét, va duoc xem xét vao cubi ky ké toa. Cong ty thyc hign trich lap dv phong cdc khoan dau tu vao c6ng ty lien két néu khoan dau tu bj ton that do cae céng ty lién két bi 18, ‘Tang hoc giam sé dur t&i khoan du phéng dugc hach toan vao chi phi tal chinh trong ky. 28Céng ty Cé phan Chteng khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 n&im 2023 va cho kj ké todn két thuc cing ngay 4.10 an 412 ‘Nguyén tac ké toan ghi nhan cac khodn dau tu dem di thé chép Trong ky, Cong ty cé cdc khoan dau tu duoc dem di thé chap/cam cé dé thu hién cac nghia wu ti chinh cla Cong ty. Theo cdc diéu kién va diéu khoan cila hyp déng thé ch4p/cdm cé, trong théi gian hiéu luc clla hop déng, Cong ty khéng duge sir dung cdc tai san thé chdpicdm cé dé ban, chuyén nhugng, tham gia vao céc hgp déng ban va cam két mua lai, hyp déng hoan déi vai bat ky ben thir ba nao khdc. Trong truéng hep Cong ty khong thyc hign nghfa vu phai tra, ben nhan thé chdp/c4m cé sé uge st dung tai san thé chép/cam cé dé than toan céc ngha vu cla Cong ty sau khong ‘thdi gian xac dinh trong hop déng thé chap/cdm cé ké tir ngay nghfa vy thanh toan cla Cong ty bat du qua han Cac tai san durgc dem di thé chapicam o6 duoc theo di trén bdo cdo tinh hinh tai chinh theo nguyén tac phi hop v6l loai tal sn ma tai sn 46 dugc phan loai Céc khodn phai thu ‘Cac khoan phai thu dg ghinhan ban dau theo gid géc va luén duoc phan anh theo gia géc trong thdi gian tiép theo. Cac khodn phai thu doe xem xéttrich lap dy phéng ri ro theo tudi ng qua han cla khodn ng hoa theo t6n that du’ kién cd thé x2y ra trong truong hop khoan ng chua dén han thanh toan nhumng té chic kinh té lam vao tinh trang pha sén hoac dang lam thd tuc giai thé; ngu¢i rng mat tich, bé trén, dang bj céc co quan phap luat truy t6, giam gid, xét xi, dang thi hanh ‘an hod 4a chét. Chi phi dy phong phat sinh dug hach todn vao bdo cao két qua hoat dong trén khoan muc * Chi phi dy phong tai san tai chinh, xu ly t6n thét céc khodn phai thu Kho i, 15 suy gidm tai san tai chinh va chi phi di vay cila e&c khodn cho vay’ va khoan muc “ Chi phi hoat dong khac "trong kj. Mae trich lap du phong i vei céc khodn ng phai thu qua han thanh toan va xt ly tai chinh ac khoan ng phai thu khéng ¢6 kha nang thu hdi duc thyc hién theo huéng dan clla Thong tu s6 48/2019/TT-BTC do BO Tai chinh ban hanh ngay 08 thang 08 nam 2018 Tho’ gian qua han Mare trich dy phéng ‘Ter sau (6) thang dén dui mot (1) nam 30% Tor mot (1) nam d&n dudi hai (2) nim 50% Te hai (2) nam dén dui ba (3) nam 70% ‘Tw ba (3) nam tre len 100% Tai san 66 dinh hiru hinh Tai san cé dinh hau hinh duge thé hign theo nguyén gid trey di gia tri hao mon Idy ka. Nguyén gia tai san o6 dinh bao gdm gy mua va nhtng chi pio dua tai san vao hoat déng nhu dy kien. quan tryc tgp dén vige Céc chi phi mua sm, néng cép va di m6’ tai san c6 dinh durge ghi tang nguyen gid ola tal ‘sn. Cc chi phi bdo tri, siva chia dug hach toan vao bao cdo két qua hoat déng khi phat sinh. Ki tai sn cé dinh hu hinh duge ban hay thanh ly, e&c khoan Iai hode IS phat sinh do thanh Iy tai sén (la phan chénh léch gita tién thu thuan ty vic ban tai san véi gid tri con lai cla tai sn) dugc hach toan vao bao cao két qua hoat dong, 29Céng ty Cé phan Chteng khoan SSI BOga-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 n&im 2023 va cho ky ké toan két thuic cung ngay 413 4148 415 416 417 Tal sin 66 ainh v6 hinh Tai san ¢é dinh v6 hinh duge ghi nhan theo nguyén gid triv di gid tri hao mon lay ké. Nguyén gié tai san c6 dinh v6 hinh bao gdm gié mua va nhting chi phi 6 lien quan tru tiép én vige dua tai sn vao si dung nhu dy kién. Cac chi phi nang cép va d6i moi tai san o6 dinh vé hinh duge ghi ting nguyén gia cia tai sin vva cc chi phi Khao Guge hach tod vao bao cdo két qua hoat dong khi phat sinh. hi tai san c6 dinh vo hinh duoc ban hay thanh ly, cac khodin lai ho&c 18 phat sinh do thanh ly tai s€n (la phan chénh léch gitta tién thu thuan ttr viée ban tai sén voi gia tri cbn Iai cla tai sn) dugc hach toan vao bao cao két qua hoat déng, Khéu hao va hao mon Knéu hao va hao mon tai san cé dinh hiv hinh va tai san cé dinh v6 hinh duge trich theo phwong phap khdu hao duéng thang trong suét thei gian hu dung usc tinh cia cd tai san hu sau: May méc thiét bi 3-5 nam Phuong tién van chuyén 6-10 nam ‘Thiét bi van phong, 3-5nam Phan m&m 3-10 nam Tai sn cé dinh vo hinh khac 2-5nam Thué tai san \Viéc xac dinh m@t théa thuan 6 phai la théa thuan thué tai san hay khong diva trén ban chat lia théa thuan dé vao thoi diém khdi dau: ligu vige thyc hién théa thuan nay o6 phy thudc vao vige str dung mot tai san nhat dinh va théa thuan 6 bao gém diéu khodn vé quyén sir dung tai san hay khong, Cac khoain tién thué theo hop déng thué hoat dong durgc hach toan vao bao cao két qua hoat dong theo phuong phap dung thang dua theo thoi han cia hop déng thué. Chi phi tra trvée Chi phi trd tree bao gém cao chi phi tra true ngén han hoac chi phi tra truéc dai han trén ‘bao cao tinh hinh tai chinh va duoc phan bé trong khong thoi gian tra truéc ca chi phi tong tng véi cac loi Ich kinh té dugc tao ra tir cc chi phi nay ‘Cac loai chi phi sau day dugc hach toan vao chi phi tra truéc dai han dé phan bé dan tir mot (1) dn ba (3) nam vao béo cdo kat qua hoat dong: > Chi phi cai tao van phong; > Chi phi thue van phong; > Chi phi vat dung van phong; va > Chi phi gia han dich vy, bao tr, bao hanh céc phan mam. Céc hop déng mua Iai Nh@ng tai san duc ban déng thoi cam két sé mua lai vao mot thei diém nhat dinh trong tuong lai (cae hop déng mua lal) khong durge ghi gidm trén bao cdo tinh hinh tai chinh. Khoan tién nhan duc theo cac hep ddng mua lai nay duge ghi nhan la khoain no’ phai tr trén bao céo tinh hin tai chink. Phan chénh léch gia gid ban va gid cam két mua lal trong tung lai voc xem nhu la chi phi Iai va durgc phan bd theo phurong phap dung thang vao bao cao két qua hoat d6ng riéng trong suét thoi gian hiéu Iyc cua hop déng mua lai. 30Céng ty Cd phan Cheng khoan SSI 809a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 va cho ky ké toan két thc cing ngay 4.18 419 4.20 4.21 4214 Cac khoan vay (Cac xhoan vay cla Cong ty ate cong b6 va tri bay theo sb dv géc tithe aiém kt thc ky ké toan. Céc khodn phai tré va chi phi trich truéc Cac khodin phai tra va chi phi trich truéc duge ghi nhan cho sé tién phai tra trong tuong lai lien quan dén lai trai phiéu, hang hoa va dich vy 48 nhan duoc khong phu thudc vao vie Cong ty da nhan duvgc hoa don cla nha cung cép hay cha. Chieng quyén mua c6 bao dam Ching quyén mua c6 bdo dim la ching khodn o6 tai san dim bao do Cong ty phat han, cho phép ngudi s& hu direc quyén mua mét sé Ivong ching khoén co sé theo mét mirc Gia mye hin, hoae nhan kein ten chen ldch kh ga (ch 66) cua chug Khoan eo’ 8 cao hon gia thuc hién (chi s6 thyc hién) tai thoi diém thy hién. Khi phn ph6i ching quyén, Cong ty ghi tang phai tré ching quyén dng tho’ theo d6i ngoai bang sé chtmng quyén cén dugc phép phat hanh. Chi phi ban dau lién quan dén phat hanh chieng quyén nhu xin cp gidy chtrng nhan chao ban, thy hién phan phéi chérng quyén trén thi trz6ng so cap, niém yét, luu ky chimng quyan duzgc ghi vao khoan myc “Chi phi giao dich ‘mua céc tai san tai chinh FVTPL' trén bao cdo két qua hoat é6ng. L&ii6 khi mua lei chirng guyn, khi dao han chémng quyén hogc khi ching quyén bi thu héi duoc ghi vao khoén mue “Lai ban cac tai san tai chinh FVTPL" hoac “LB ban céc tai san tai chinh FVTPL" tong tng tren bao cdo két qua hoat dong. Cui ky, Cong ty thye hién danh gid lai ching quy€n theo gia tri hop ly. Trang hop gia cita ‘chizng quyén dang Izu hanh giém xuéng, phan chénh léch ghi nhan vao Lai flr cac cac tai san tai chinh FVTPL (chi tiét Chen lach gidm do danh gid lai phai tr ching quyén dang lu hanh). Trweng hop gid cla ching quyén dang lu hanh tang, phan chénh léch duoc ghi nhan vao L6 tir cac tai san tal chinh FVTPL (chi tiét Chénh l@ch tang do danh gid lai phai tra ching quyén dang lvu hanh), Céng ty theo déi chi iét ching khoan phéng ngiva rii ro cho chizng quyén c6 bao dam. Cubi kj, gia tri cla ching khodn co’ sé d& phéng ngiva rui ro durgc danh gid lai va ghi nhan viéc anh gia lai tyong ty nhu Génh gid lai tai sdn tai chinh ghi nhan thong qua lai/lé FVTPL. Loi ich ctla nhan vien Tro cép nghi huw Nhan vién Cong ty khi nghi hyu sé duoc nhan tre’ cép vé hwu tir Bao hiém XA hdi thuéc BO Lao dng va Thuong binh Xé hgi. Cong ty déng gép vao trg cap hu tri nay bang viée déng 'bao hiém x4 hoi cho méi nhan vien bang 17,5% luvong co’ ban hang thang, phy cap lvong va ceac khodin bé sung khae. Ngcai ra, Céng ty khong phi cé mét ngha vy nao kde. 4.21.2 Tro cap théi viéc ‘Theo BO Luat Lao dong s6 45/2019/QH14 c6 higu luc tir ngay 01 thang 1 nem 2021 va Nghi inh s6 145/2020/NB-CP ciia Chinh phi - Quy dinh chi tiét va huéng dn thi hanh mot s6 dieu cla BO luat Lao Gong ve ai Kien lao dng va quan he lao dng, Cong ty 6 rach ahigm chi trd tro cp thoi viéc bang mot niva thang long cho mdi nam lam viée cho ngudi lao dong tw nguyén thol vigc va dap Ung day ati cac yu t6 theo quy dinh cia phap luat. Thoi gian lam vigc dé tinh tr cp thoi viéc Ia ting thoi gian ngudi lao dong aa lam viéc thuc té cho Céng ty tre di thoi gian nguéi lao dong da tham gia bao hiém thAt nghiép theo quy dinh cia phap Wat v8 bao hiém that nghip va thoi glan lam vige 08 Que neworod dung lao dong chi tra ‘rg cp thei vige. Mirc Ivong binh quan théng durgc tinh dé thanh toan tro cap théi viée sé cn cir theo mirc Ivong binh quan eta séu thang gan nhdt tinh dén thai éiém ngudi lao dong thoi viée. 31Céng ty Cé phan Chting khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 va cho ky ké toan két thi clng ngay 4.21.3 Bao hiém that nghiép 422 4.23 4.26 4.25 ‘Theo Bidu $7 Luat Vigc lam s6 38/2013/QH13 c6 hieu lye tir ngay 01 thang 01 nam 2015 va Nghi dinh s6 28/2015/ND-CP ngay 12 thang 03 nam 2015 cia Chinn phil quy dinh chi tiét thi hanh mot s6 diéu cia Luat Viée lam vé bao hiém that nghiép, Cong ty 6 nghia vu dong bao hiém that nghiép v6i mirc bang 1% quy tién lwong, tién cong oon bao hiém that nghiép cla nhGing ngudi tham gia bdo hiém that nghiép va trich 1% tién Iwong, tién céng thang dér bao hiém that nghiép cia tizng ngudi lac dong 48 déng cling lc vao Quy Bao hiém that nghiep. Céc nghiép vu bang ngoal te Cac nghiép vy phat sinh bang cac don vi tién té khac voi don vi tién té ké toan cla Cong ty (VND) duc hach toan theo tj gia giao dich cla ngan hang thuong mai tai ngay phat sinh Nghigp vu. Tal ngay két thuc ky ké toan, cdc khodn muc tién té cb géc ngoai t@ duge dénh, gia Iai nhur sau’ > Cac khodn myc tai san duoc adanh gid lal st? dung ty gia mua ngoai té eda ngan hang thong mai noi Céng ty thong xuyén 6 giao dich. > Cc khodin myc ng’ phai tra duce danh gid lai sir dung ty gla ban ngoai té cia ngan hang thuong mai noi Céng ty thuréng xuyén cé giao dich Tat cd céc khoan chénh léch ty gia thu té phat sinh trong ky va chénh léch do dénh gia lai 6 du tidn té c6 géc ngoai té cudi ky duvge hach toan vao bao c4o két qua hoat dong riéng, Hop déng phdi sinh tién t@ Cong ty tham gia vao cdc giao dich tién t8 véi cc Ngan hang cung cép dich vu (giao dich mua ban ngoai t@ ky han, giao dich hoan di ngoai te...) cho muc dich phong ngiva va gid thiéu cdc ri ro vé ty gia va dong tin trong twong lai. LAV/I6 phat sinh tt giao dich trong ky duoc ghi nhan vao bdo cdo két qua hoet dong riéng gitra nién a6. C6 phiéu quy Céc c6ng cu vén chi sé hou doc Cong ty mua lai (cB phiéu quy) durge ghi nhan theo nguyén gid va triv vao vén chd sé hivu. Cong ty khong ghi nhan cac khoan 1ai(I0) khi mua, ban, phat anh hoae hy cde cng cy vén chi sé hiru cia minh, Ghi nhgn doanh thu Doanh thu due ghi nhan khi Cong ty 66 kha nang nhan duge cac Io’ ich kinh té ob thé xée dinh duoc mét cach chac chan. Doanh thu durgc xac dinh theo gia tri hgp ly cla cdc khoan 4a thu hoe sé thu duoc sau khi tri di cac khoan chiét khau thurong mai, gidm gid hang ban vva hang ban bi tré lai. Cac diéu kién ghi nhan cy thé sau day cOng phai duoc dap tng khi ghi nhan doanh thu Doanh thu hoat déng moi gi6i ching khoén Khi co thé xac dinh durgc két qua hop déng mot cach che chan, doanh thu s6 duoc ghi nhan diya vao mirc d6 hoan thanh cOng vigc. Trong trong hop khong thé xéc dinh duoc két qua hgp déng m6t cach chac chan, doanh thu sé chi duoc ghi nhan & mic co thé thu hdi 6uoc cclia cdc chi phi d& duvge ghi nhan. Thu nhap tu kinh doanh ching khoén Thu nhap tv kinh doanh ching khoan Gugc xéc dinh diva trén mirc chénh léch gia ban va gid vn binh quén cia chirng khodn. 32Céng ty Cé phan Ching khoan SSI Boga-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 nam 2023 va cho ky ké toan két thic cung ngay 4.26 427 4.28 Thu nhép khéc Cac khoan thu nhap khac bao gdm cac khoan thu tty cac hoat dong xay ra khéng thong xuyén, ngoai céc hoat dong tao ra doanh thu, gdm: cdc khodn thu va thanh ly tai san 6 inh (‘TSCD"), nhugng ban TSCD; thu tién phat khach hang do vi pham hop déng; thu tién bao hiém éuge bai thuéng; thu duc cdc khodn ng phai thu da xéa sé tinh vao chi phi ky truéc; khoan ng phai tra nay mat chi duro ghi tang thu nhap; thu cdc khoan thué duge giam, duoc hoain lal, va cdc khoan thu khac duzgc ghi nha la thu nhap khac theo quy dinh tai Chuan myc. Ké toan Viet Nam 6 14 - Doanh thu va thu nhap kha. Thu nhép lai Doanh thu duge ghi nhan khi tién lai phat sinh trén co sé dn tich (cé tinh dén loi tire ma tai ‘sn dem lai) trir khi kha nding thu héi tién Iai khong chic chan. C6 tee Doanh thu duoc ghi nan khi quyén duoc nhan khodin thanh toan of tee cla Cong ty duge xéc lap, ngoai tri ob tire nhan bang cé phiéu chi duoc cap nhat va theo d6i sé lvong cé phidu nm gir ma khéng duge ghi nhan la doanh thu. Doanh thu cung cdp dich vu khée Khi ¢6 thé xac dinh duoc két qua hop déng mét cach chac chin, doanh thu s& duge ghi nhan dya vao mac dé hoan thanh céng viee. Néu khéng thé xc dinh due két qua hop ddng mot cach chdc chdn, doanh thu sé chi duge ghi nhan & mic c6 thé thu héi duvgc cia cdc chi phi 4 duge ghi nhan, Chi phi di vay Chi phi di vay bao gdm lai tién vay va cdc chi phi khac phat sinh lién quan tryc tiép dén cdc khoan vay cla Cong ty. Phuong phép tinh gié vén ching khodn tw doanh ban ra ‘Céng ty ap dung phuong phap binh quan gia quyén di déng 4 tinh gid vin cheng khoan ty doanh Thué thu nhép doanh nghiép Thué thu nh&p hién hanh Tai san thué thu nhap va thué thu nhap phai ndp cho ky hign hanh va cc ky truéc durgc xac Ginh bang s6 tién du kién phai ndp cho/hode duoc thu hdi tir eo quan thué, dura trén céc mire thué suat va céc luat thué co hieu Ic dén ngay kat thuc ky ké tod, Thué thu nh@p hién hanh duge ghi nhan vao bao cao két qua hoat dong ngoai tri truéng hop thué thu nhap phat sinh lién quan dén mot khoan muc duoc ghi thang vao vén chi s& hou, oh truéng hop nay, thué thu nhap hién hanh cing duoc ghi nhan truc tiép vao von cohd so hau. (Cong ty chi duoc bu trir cdc tai sén thué thu nhap hign hanh va thué thu nhap hién hanh phai {ra khi Cong ty co quyén hop phap du9c bu tri gitra tai sn thué thu nhap hién hanh voi thué thu nh@p hign anh phaii nop va Céng ty dy din thanh toan thué thu nhap hién hanh phai tra va tai san thué thu nhap hién hanh trén co’ sé thuan,Céng ty Cé phan Chteng khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tei ngay 31 thang 12 nm 2023 va cho ky ké toan két thic cling ngay 4.29 Thué thu nhép hoén lai ‘Thué thu nhap hoan lai urge xéc dinh cho cc khoan chénh léch tam thoi tal ngay két théc ky ké toan gitra co’ sé tinh thué thu nhap ola cac tai san va ng phai tra va gid tri ghi s6 cla ching cho muc dich lap bao cdo tai chinh, Thué thu nh@p hoéin lai phai trd durge ghi nhan cho tat c& céc khoan chénh Iéch tam thoi chiu thué, ngoai tr thué thu nhap hoéin lal phi tré phat sinh tir ghi nhan ban du ca mot tal san hay ng phai tré tir mét giao dich ma giao dich nay khéng cb anh hudng dén loi nhuan ké todn hhodc loi nhuan tinh thué thu nhap (hoa 18 tinh thu) tai thoi diém phat sinh giao dich. Tai san thué thu nhap hon lal cn duge ghi nhén cho tat cd cdc chénh Iéch tam thoi duoc khau tri, gia tri duoc khdu trir chuyén sang cdc nam sau olla cac khoan I tinh thué va cae khodn vu dai thué chua sir dung, khi chdc chédn trong tuong lai sé c6 loi nhuan tinh thué a8 ‘str dung nhing chénh Iéch tam thoi duge khau trir, cac khoan Id tinh thué va cdc wu dai thué chua sir dung nay, ngoai tri t&i san thud ho8in lai phat sinh tir ghi nhan ban dau cia mét tai san hoe no pha tra tly mét giao dich ma giao dich nay khong ¢6 anh huéng dén igi nhuan ké toan hoac loi nhuan tinh thué thu nhap (hodc I6 tinh thu) tai thar diém phat sinh giao dich Gia tri ghi s6 cia tai san thué thu nhap doanh nghiép hoan lai phai duoc xem xét lai tal ngay két thc ky ké toan va phai gidm gia tri ghi sé cua tai san thué thu nhap ho&n lai dén mirc bao dam che chan 6 di Igi nhuan tinh thué cho phép [gi ich cia mét phan hoac toan bé tai san thué thu nhap hodin Iai duoe st dung. Céc tai sén thué thu nhap doanh nghiép hodin lai cha ghi nhan truére day dor xem xét lai tai ngay két thuc ky ké todn va duoc ghi nhan hi chéc chan c6 di igi nhuan tinh thué a8 cé thé st dung cdc tai san thué thu nhap hoan lai chu ghi nhan nay. Tai sn thué thu nhap hoan lai va thué thu nhap ho&n lal phai tra dvge xac dinh theo thué suat dy tinh sé ap dung cho ky ké toan ma tai san duge thu héi hay no’ phai tra duoc thanh toan, dva tren cdc mirc thué suat va luat thué cé hiéu lyc tai ngay két thic ky ké toan. Thué thu nhap hodn lai dug ghi nhan vao két qua hoat déng ngoai trir truéng hop thué thu nhap_ phat sinh lién quan dén mot khodn muc duo ghi thang vao vén chi so hitu, trong truéng hgp nay, thué thu nhap hoa lai cing duoc ghi nhan truc tiép vao vén cha s& hiu. Cac tai ssén thué thu nhap hoan jai va thué thu nhap hoan lai phai tr due bi tri khi Cong ty cb quyén hgp phap duge bi trir gitra tai san thué thu nhap hién hanh voi thué thu nhap hién hanh phai ngp va cc tai sén thué thu nhap hodin lai va thué thu nhap hodin lai phai tra lien quan t6i thué thu nh@p dean nghiép dug quan ly béi cung mét co quan thué d6i véi cung mot don vi chiu thué va Céng ty dy dinh thanh toan thué thu nhap hién hanh phai tra va tai ssén thué thu nhap hign hanh trén co’ sé thuan. Vén chi sé hou Vén gop cia chi sé how \Vén gép tir phat hanh od phiéu urge ghi vao tai khodn vén diéu Ié theo ménh gia. Loi nhugn chwa phan phéi Lgi nhuan chua phan phéi bao gdm Igi nhuan da thuc hién va chua thy hién. Loi nhuan chura thu hign cia ky ké toan la s6 chénh léch gitta tng gia tr lai, '6 danh gid lai cca cac tai sén tai chinh ghi nhan thong qua lai6 hoc céc khodn kh&c tinh vo béo céo [ai [5 cca Bao cao k&t qua hoat ééng riéng thude danh myc ti san tai chinh cia Céng ty va khoan thué thu nhap doanh nghiep hoan lai phaitré lién quan dén phan danh gia tang so v6i gia géc ca tai san tai chinh FVTPL va khac cua Cong ty. Loi nhuan dé thyc hign cla ky ké toan Ia s6 chénh Iéch gita t8ng doanh thu, thu nhap véi téng cdc khodn chi phi tinh vao Bao cao két qua hoat dong cla Cong ty ngoai cdc khoan da. ue ghi nhan vao loi nhuan chu thu hién. 34Céng ty Cé phan Ching khoan SSI B09a-CTCK THUYET MINH BAO CAO TAI CHINH RIENG QUY 4 NAM 2023 (tiép theo) tai ngay 31 thang 12 n&m 2023 va cho ky ké toan két thuc cing ngay 4.30 431 4.32 4.33 Céc quy Cac quy dugc trich lap theo Nghi quyét cia Bai hoi ddng C8 déng tai cudc hop thueng nién ciia Bai hoi déng C8 dong Phan chia loi nhuan Loi nhuan thuan sau thué thu nhap doanh nghiép o6 thé dure chia cho céc nha dau tu sau khi duoc phé duyét tai Cudc hop thudng nién cla Bai hdi déng Cd ééng va sau khi dé trich lap cdc quy dy phong theo Biéu Ie Céng ty va cdc quy dinh cia phap luat Viét Nam, Théng tin bo phan Mot bo phan la mét cu phan c6 thé xéc dinh ring biét cla Cong ty tham gia vao viée cung cap cdc san phdm hode dich vy lign quan (b phan duge chia theo hoat dong kinh doanh) hoe cung c&p san phdm ho&e dich vu trong mét m6i truveng kinh t& cy thé (b6 phan dugc. chia theo khu vuc dia i). Mi m6t bo phan nay chiu ri ro va thu drgc Io’ ich kha biét so v6 ccc bo phan khac. BO phan theo hoat déng kinh doanh ca Cong ty chd yéu duge xéc dinh dua trén cac dich wy due cung cp cho nha dau tu. Ban Giém déc xéc dinh bd phan theo khu vue dia ly cla Cong ty dya theo dia diém cla tai san Cae bén lién quan Cac ben durge coi la ben lién quan cia Cong ty néu mot ben cé kha nang, tryc tiép hoe gian tiép, kiém soait ben kia hoa gay anh hung dang ké t6i ben kia trong viéc ra cac quyét din tai chinh va hoat Gong, hodc khi Cong ty va bén kia cng chlu sy kiém soat chung hod anh hung dang kB chung. Ce ben ign quan neu tren co thé la cc cong ty hog cde ca nha, bao gom cd cdc thanh vién mat thiét trong gia dinh cla ho. Cac khoan myc khéng cé6 sé du Cac khodn muc khong duoc trinh bay trén béo cdo tai chinh nay theo Thong tu sé 210/2014/TT-BTC ngay 30 thang 12 nam 2014, Thong tu s6 334/2016/TT-BTC ngay 27 thang 12 nam 2016 do B9 Tai chinh ban hanh la cdc khoan muc khong cd s6 du. 35 aati ie a