Nghiên cứu về sai sót trong báo cáo tài chính của các công ty niêm yết trên thị trường chứng khoán việt nam

127 12 0
  • Loading ...
1/127 trang
Tải xuống

Thông tin tài liệu

Ngày đăng: 28/05/2019, 08:56

BỘ GIÁO DỤC VÀ ĐÀO TẠO ĐẠI HỌC ĐÀ NẴNG NGUYỄN TRẦN NGUYÊN TRÂN NGHIÊN CỨU VỀ SAI SÓT TRONG BÁO CÁO TÀI CHÍNH CỦA CÁC CƠNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM Chuyên ngành : Kế toán Mã số : 60.34.30 LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH Người hướng dẫn khoa học: PGS.TS NGUYỄN CÔNG PHƯƠNG ĐàNẵng - Năm 2014 LỜI CAM ĐOAN Tơi xin cam đoan cơng trình nghiên cứu riêng Các số liệu, kết nêu luận văn trung thực chưa công bố cơng trình khác Tác giả luận văn NGUYỄN TRẦN NGUYÊN TRÂN MỤC LỤC MỞ ĐẦU 1.Tính cấp thiết đề tài Mục tiêu nghiên cứu Câu hỏi nghiên cứu Đối tượng, phạm vi nghiên cứu Phương pháp nghiên cứu Ý nghĩa thực đề tài Tổng quan tài liệu Kết cấu luận văn CHƯƠNG : CƠ SỞ LÝ THUYẾT VỀ ĐÁNH GIÁ SAI SĨT TRỌNG YẾU/GIAN LẬN TRONG BÁO CÁO TÀI CHÍNH CỦA DOANH NGHIỆP 1.1.TỔNG QUAN VỀ SAI SĨT TRONG BÁO CÁO TÀI CHÍNH CỦA DOANH NGHIỆP 1.1.1 Định nghĩa sai sót gian lận 1.1.2 Một số gian lận số liệu tài điển hình thời gian qua 1.1.3 Các cơng trình nghiên cứu gian lận 1.2.ĐỘNG CƠ VÀ CƠ HỘI THỰC HIỆN GIAN LẬN TRONG BCTC 20 1.2.1 Sự ổn định tài hay khả sinh lời bị ảnh hưởng tình hình kinh tế, ngành nghề kinh doanh hay điều kiện hoạt động đơn vị 20 1.2.2 Áp lực cao ban giám đốc nhằm đáp ứng yêu cầu kỳ vọng bên thứ ba 21 1.2.3 Các thông tin cho thấy tình hình tài cá nhân Ban Giám đốc Hội đồng quản trị bị ảnh hưởng kết hoạt động doanh nghiệp 21 1.3 NHỮNG THỦ THUẬT GIAN LẬN BÁO CÁO TÀI CHÍNH 22 1.3.1 Ghi nhận sai doanh thu thời kỳ ghi nhận doanh thu 22 1.3.2 Ghi nhận doanh thu ảo 23 1.3.3 Che dấu nợ 23 1.3.4 Công bố thông tin báo cáo tài khơng 24 1.3.5 Xác định giá tài sản, chi phí không 25 1.4 TRÁCH NHIỆM NGĂN NGỪA VÀ PHÁT HIỆN GIAN LẬN 26 1.4.1 Trách nhiệm ban giám đốc 26 1.4.2 Trách nhiệm kiểm toán viên 27 1.5 NGHIÊN CỨU VỀ NHẬN DIỆN KHẢ NĂNG GIAN LẬN BÁO CÁO TÀI CHÍNH 29 CHƯƠNG : THỰC TRẠNG SAI SÓT TRONG BÁO CÁO TÀI CHÍNH CỦA CÁC CƠNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM 33 2.1 THU THẬP SỐ LIỆU CÁC CÔNG TY GIAN LẬN BÁO CÁO TÀI CHÍNH TRÊN THỊ TRƯỜNG CHỨNG KHỐN VIỆT NAM TỪ NĂM 2010-2012 33 2.2 ĐÁNH GIÁ THỰC TRẠNG GIAN LẬN TRONG BÁO CÁO TÀI CHÍNH CỦA CÁC CƠNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHỐN VIỆT NAM 34 2.2.1.Thống kê công ty bị phát có sai sót báo cáo tài thị trường chứng khoán Việt Nam 34 2.2.2 Những thủ thuật sử dụng làm sai lệch số liệu báo cáo tài chính49 CHƯƠNG : NHẬN DIỆN KHẢ NĂNG SAI SÓT TRỌNG YẾU/GIAN LẬN BÁO CÁO TÀI CHÍNH BẰNG MƠ HÌNH BENEISH 55 3.1 PHƯƠNG PHÁP CỦA BENEISH ĐỂ NHẬN DIỆN KHẢ NĂNG GIAN LẬN BÁO CÁO TÀI CHÍNH 55 3.2 VẬN DỤNG MƠ HÌNH BENEISH ĐỂ DỰ ĐỐN KHẢ NĂNG GIAN LẬN CỦA CÁC CÔNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM 60 3.2.1 Thu thập số liệu 60 3.2.2 Kết phân tích 63 CHƯƠNG : KẾT LUẬN VÀ KHUYẾN NGHỊ 71 4.1 KẾT LUẬN 71 4.2 KHUYẾN NGHỊ TỪ KẾT QUẢ NGHIÊN CỨU 72 4.2.1 Khuyến nghị vận dụng mơ hình Beneish để hỗ trợ cho việc dự đốn khả sai sót/gian lận báo cáo tài 72 4.2.2 Khuyến nghị giải pháp hạn chế sai sót/gian lận báo cáo tài 73 KẾT LUẬN 76 TÀI LIỆU THAM KHẢO QUYẾT ĐỊNH GIAO ĐỀ TÀI LUẬN VĂN THẠC SĨ (BẢN SAO) PHỤ LỤC DANH MỤC CÁC CHỮ VIẾT TẮT LN Lợi nhuận KT Kiểm toán BCTC Báo cáo tài DANH MỤC CÁC BẢNG Số hiệu Tên bảng Trang 1.1 Báo cáo gian lận năm 2002 - 2004 18 1.2 Người thực gian lận 18 1.3 Tổn thất gian lận 18 1.4 Các biện pháp phòng ngừa gian lận 19 1.5 Các loại gian lận phổ biến báo cáo tài 19 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 Số lượng cơng ty có điều chỉnh khơng điều chỉnh doanh thu lợi nhuận năm 2010 10 doanh nghiệp có lợi nhuận giảm lớn sau kiểm tốnnăm 2010 10 Doanh nghiệp có lợi nhuận tăng lớn sau kiểm tốn năm 2010 Số lượng cơng ty có điều chỉnh không điều chỉnh doanh thu lợi nhuận năm 2011 10 doanh nghiệp có lợi nhuận giảm lớn sau kiểm toán năm 2011 10 doanh nghiệp có lợi nhuận tăng lớn sau kiểm tốn năm 2011 Số lượng công ty điều chỉnh không điều chỉnh năm 2012 10 doanh nghiệp có lợi nhuận giảm mạnh sau kiểm toán năm 2012 10 doanh nghiệp có lợi nhuận tăng mạnh sau kiểm tốn năm 2012 35 36 39 40 41 43 45 46 49 2.10 2.11 2.12 2.13 3.1 doanh nghiệp có doanh thu giảm lớn sau kiểm toán năm 2012 doanh nghiệp có điều chỉnh tăng doanh thu lớn năm 2012 Một số doanh nghiệp có chênh lệch dự phòng HTK năm 2012 Một số doanh nghiệp có chênh lệch dự phòng đầu tư tài Các tham số liên quan mơ hình Beneish 50 51 52 53 60 30 cơng ty có lợi nhuận(sau thuế) sau kiểm toán giảm 3.2 mạnh so với lợi nhuận (sau thuế) trước kiểm toán 62 năm 2012 3.3 3.4 3.5 3.6 3.7 công ty đại diện mẫu có M-Score lớn -2,22 Giá trị biến hệ số M-Score TCT Cổ Phần Xây Lắp Dầu Khí Việt Nam (PVX) Giá trị biến hệ số M-Score công ty cổ phần Than Hà Lầm Vinacomin (HLC) Giá trị biến hệ số M-Score cơng ty cổ phần tập tồn thủy sản Minh Phú (MPC) Giá trị biến hệ số M-Score cơng ty cổ phần mía đường Thành Thành Cơng Tây Ninh (SBT) 64 64 66 67 68 Chỉ số M-Score 30 cơng ty có lợi nhuận sau kiểm 3.8 toán giảm mạnh so với trước kiểm toán năm 2012 69 DANH MỤC CÁC HÌNH Số hiệu Tên hình hình Trang 1.1 Tam giác gian lận 11 1.2 Các cách thức tham ô, tham nhũng 15 1.3 Các cách thức gian lận liên quan tới tài sản 16 1.4 Các cách thức gian lận báo cáo tài 17 MỞ ĐẦU Tính cấp thiết đề tài Trong kinh tế thị trường, nhu cầu cho nhận thông tin, đặc biệt thơng tin tài ln giữ vai trò tối quan trọng để đưa định kinh doanh then chốt Tính minh bạch, tính trung thực thơng tin tài đóng vai trò lớn việc ổn định thị trường chứng khốn ổn định xã hội Khơng kinh tế ngày phát triển mạnh, quy mô kinh doanh công ty tồn cầu hóa hoạt động thương mại ngày mở rộng, dẫn tới phức tạp cơng tác kế tốn, kiểm tốn theo mà tăng lên Thời gian gần đây, giới xảy nhiều vụ gian lận tài lớn gây chấn động dư luận Người ta không bất ngờ tổn thất kinh tế gian lận gây mà phương pháp thực gian lận Người thực gian lận, nhân viên tầng lớp lãnh đạo cao cấp công ty, có tiếp tay kiểm tốn viên độc lập mà vụ gian lận công ty lượng Enron Hoa Kỳ xem ví dụ điển hình Tại Việt Nam, năm gần xảy nhiều vụ gian lận báo cáo tài Việc khơng phát gian lận nhiều nguyên nhân phải kể đến trách nhiệm kiểm tốn viên cơng ty kiểm toán Do nghề nghiệp kiểm toán độc lập Việt Nam đời khoảng 20 năm Khoảng thời gian không đủ dài để có đội ngũ kiểm tốn viên chun nghiệp với trình độ ngang tầm giới Thêm vào đó, mơi trường pháp lý cho ngành kiểm tốn bước xây dựng hoàn thiện dần nên nhiều bất cập Vì vậy, việc phát gian lận sai sót báo cáo tài chủ đề mang tính thời nhằm nâng cao tính minh bạch, tính đáng tin cậy thơng tin tài việc định kinh tế Data Title: Data Clerk: Data Supervisor: Listed Company/Audited vs Unaudited Thach Nguyen Trang Truong 2012_Unaudited STT 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Ticker KLS SED CNG ORS AGR HBS IVS HCM AAM BSI L44 TDW VND NNC AMV VGP CLC PXL CTS BVS SDN DSN SEC SJD VBH APG VIX INC BDB LGC Sàn HNX HNX HOSE HNX HOSE HNX HNX HOSE HOSE HOSE HNX HOSE HNX HOSE HNX HNX HOSE HOSE HNX HNX HNX HOSE HOSE HOSE HNX HNX HNX HNX HNX HOSE Doanh s ố 241,635,322,080 287,787,019,963 801,188,394,926 20,289,670,245 877,020,954,821 35,267,365,507 30,775,802,098 560,251,942,294 486,776,790,489 221,153,416,386 220,792,805,240 363,642,534,410 240,877,023,232 280,083,689,481 9,583,300,417 403,349,172,689 1,380,338,786,617 80,029,990,674 175,698,522,261 208,821,632,929 94,449,549,331 157,123,808,612 708,651,112,099 344,825,024,220 100,103,825,129 7,536,662,975 42,206,692,058 25,288,040,419 39,989,343,726 144,348,488,730 Chênh l ệch tr ước sau KT n ăm 2012 2012_Audited L ợi nhu ận 21,573,762,495 26,023,798,550 118,329,033,433 366,458,247 61,691,164,755 234,411,402 2,115,550,228 246,380,523,819 14,237,013,676 21,303,809,481 2,917,517,720 20,332,619,411 78,873,342,609 78,837,387,770 15,445,922 19,618,493,990 48,704,309,588 186,659,598 72,740,116,297 77,701,401,041 7,411,262,680 64,963,907,981 64,725,620,442 154,893,596,856 2,378,823,184 467,862,516 -51,254,110,767 774,046,361 619,777,373 857,021,431 Doanh s ố 241,635,322,080 287,787,019,963 801,188,394,926 20,289,670,245 876,964,808,985 35,267,365,507 30,775,802,098 562,371,939,466 486,776,790,489 221,125,295,476 220,792,805,240 363,642,534,410 240,877,023,232 280,083,689,481 9,583,300,417 403,349,172,689 1,380,338,786,617 80,029,990,674 175,698,522,261 208,669,756,466 94,449,549,331 157,123,808,612 708,651,112,099 344,825,024,220 100,103,825,129 7,646,629,642 42,206,692,058 26,463,418,538 39,989,343,726 145,965,649,628 L ợi nhu ận 21,573,762,495 25,763,359,271 117,926,239,165 366,458,247 65,657,545,034 234,411,402 2,114,085,823 246,380,523,819 14,000,511,182 21,174,558,238 2,677,484,201 20,332,619,411 78,637,523,390 77,650,994,477 -529,758,924 19,486,033,470 48,736,696,342 186,659,598 72,740,116,297 77,318,185,142 7,247,642,001 64,963,907,981 63,984,342,595 154,893,596,856 2,337,012,795 412,087,619 -51,254,110,767 926,395,442 619,777,373 839,662,064 Doanh s ố 56,145,836 (2,119,997,172) 28,120,910 151,876,463 (109,966,667) (1,175,378,119) (1,617,160,898) L ợi nhu ận 260,439,279 402,794,268 (3,966,380,279) 1,464,405 236,502,494 129,251,243 240,033,519 235,819,219 1,186,393,293 545,204,846 132,460,520 (32,386,754) 383,215,899 163,620,679 741,277,847 41,810,389 55,774,897 (152,349,081) 17,359,367 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 CCI TAG LDP TKC LIX SVT TIE NLC LM7 SGD BTP WCS PDN TNC CTD SNG S55 HPC SHS VIG PDR HOT VPK DRL DPC TYA PGD BCE HGM CVT HMC HQC HOM SFN BMC KSD VXB TV4 KKC STG NET ABT HHS QCC SFC HOSE HNX HNX HNX HOSE HOSE HOSE HNX HNX HNX HOSE HNX HOSE HOSE HOSE HNX HNX HNX HNX HNX HOSE HOSE HOSE HOSE HNX HOSE HOSE HOSE HNX HNX HOSE HOSE HNX HNX HOSE HNX HNX HNX HNX HOSE HNX HOSE HOSE HNX HOSE 392,609,301,565 1,695,832,442,452 424,014,219,757 324,532,194,696 1,417,069,079,953 75,686,968,314 293,582,489,999 50,250,169,083 182,266,986,765 117,912,299,539 1,423,258,475,879 70,347,577,485 168,968,537,254 191,088,339,411 4,477,276,306,689 205,792,658,541 598,851,873,560 31,061,477,288 365,883,972,595 22,063,440,356 104,458,775,035 158,624,237,465 351,957,512,174 65,671,879,315 94,632,013,732 914,987,988,113 5,487,575,459,863 718,150,028,329 182,908,177,864 335,306,937,117 4,311,060,931,952 301,783,390,064 1,650,775,529,903 173,502,677,298 401,779,726,506 120,605,913,909 270,382,927,872 182,416,043,103 407,075,342,421 607,333,539,266 697,494,162,480 636,358,668,040 462,979,754,975 9,996,274,594 2,095,663,817,169 23,513,663,409 30,641,151,242 19,877,461,867 1,069,513,699 59,131,329,383 119,163,663 29,721,729,996 19,278,751,833 2,557,869,989 9,203,637,367 124,166,850,701 24,900,907,353 43,885,124,780 70,480,248,683 218,755,917,885 23,813,965,311 17,890,429,422 12,450,085,379 30,791,360,767 -63,501,554,535 4,860,651,763 33,745,426,416 48,720,900,327 39,038,891,321 4,143,906,803 34,010,191,800 228,019,047,013 49,191,523,680 137,806,988,178 13,027,586,675 26,248,933,435 20,240,073,161 112,721,345,619 7,163,157,024 86,414,179,489 -35,751,022,281 9,637,032,744 20,215,058,855 8,667,420,091 24,775,644,157 56,078,863,631 89,074,210,376 69,891,536,467 162,058,462 19,359,802,400 392,609,301,565 1,695,832,442,452 424,014,219,757 324,532,194,696 1,417,069,079,953 75,686,968,314 293,558,489,999 50,250,169,083 182,266,986,765 117,912,299,539 1,430,206,482,379 70,347,577,485 168,968,537,254 191,088,339,411 4,477,276,306,689 205,792,658,541 598,851,873,560 31,473,247,782 365,883,972,595 18,597,230,541 104,439,839,470 158,624,237,465 351,957,512,174 65,671,879,315 94,632,013,732 914,987,988,113 5,487,575,459,863 720,426,455,766 182,908,177,864 298,463,804,909 4,311,060,931,952 302,012,384,855 1,650,775,529,903 173,502,677,298 401,779,726,506 120,276,981,054 230,709,713,725 182,416,043,103 407,075,342,421 607,333,539,266 697,494,162,480 636,358,668,040 462,979,754,975 9,996,274,594 2,095,697,432,719 23,513,663,409 31,426,963,716 19,683,408,232 1,069,513,699 59,786,834,421 220,336,627 29,742,424,573 10,025,899,152 2,472,430,079 8,802,609,735 135,340,407,789 24,900,907,353 44,508,844,240 70,322,646,082 218,527,457,715 23,813,965,311 17,878,518,693 12,450,085,379 30,791,360,767 -63,400,681,017 4,937,638,393 33,824,875,324 48,720,900,327 38,587,407,965 4,493,584,242 34,371,132,599 228,019,047,013 51,553,698,858 138,283,727,635 11,773,097,202 27,192,340,597 19,048,208,965 112,709,291,971 7,172,983,524 86,391,914,124 -34,903,096,602 9,637,032,744 20,215,058,855 8,673,755,397 24,800,177,972 56,063,828,023 79,152,873,890 69,891,536,467 124,620,145 19,319,926,650 24,000,000 (6,948,006,500) (411,770,494) 3,466,209,815 18,935,565 (2,276,427,437) 36,843,132,208 (228,994,791) 328,932,855 39,673,214,147 (33,615,550) (785,812,474) 194,053,635 (655,505,038) (101,172,964) (20,694,577) 9,252,852,681 85,439,910 401,027,632 (11,173,557,088) (623,719,460) 157,602,601 228,460,170 11,910,729 (100,873,518) (76,986,630) (79,448,908) 451,483,356 (349,677,439) (360,940,799) (2,362,175,178) (476,739,457) 1,254,489,473 (943,407,162) 1,191,864,196 12,053,648 (9,826,500) 22,265,365 (847,925,679) (6,335,306) (24,533,815) 15,035,608 9,921,336,486 37,438,317 39,875,750 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 HVX D11 BIC CPC SEB MCF PDC DIH VDS DRC CJC PXA DVP SCD TRC SHA VTF DHG ACC SDG NAV RAL RIC SVI PSI SZL HTV IMP HRC L10 PHS LAF THT APS TAC PV2 SMT VCR TDN BGM SSM EID CLW TNG CVN HOSE HNX HOSE HNX HNX HNX HNX HNX HNX HOSE HNX HNX HOSE HOSE HOSE HNX HOSE HOSE HOSE HNX HOSE HOSE HOSE HOSE HNX HOSE HOSE HOSE HOSE HOSE HNX HOSE HNX HNX HOSE HNX HNX HNX HNX HOSE HNX HNX HOSE HNX HNX 740,489,064,563 16,256,531,382 801,896,817,795 226,114,154,219 128,226,755,779 739,404,512,719 138,957,041,738 320,062,623,601 101,681,678,093 2,895,509,201,367 337,303,354,018 106,023,994,951 475,244,373,615 333,989,749,640 915,510,359,035 325,667,781,312 3,773,636,527,380 2,949,286,471,547 377,423,309,351 293,243,567,618 171,720,539,451 2,078,655,173,029 218,404,490,800 851,762,971,831 125,891,021,061 129,769,344,104 159,166,784,846 819,691,306,544 494,476,726,797 785,827,644,119 54,488,937,171 910,761,340,670 1,577,797,934,648 30,334,313,220 4,057,149,179,510 2,097,727,121 79,415,645,429 18,463,580,996 3,107,667,436,799 3,431,690,000 181,229,259,730 324,567,109,864 651,805,826,053 1,209,219,646,016 5,529,518,512 19,551,666,389 1,118,539,858 84,536,866,477 14,785,991,037 70,465,881,512 27,676,151,820 5,378,979,730 12,869,450,921 -27,637,175,723 312,639,989,644 12,632,961,689 -50,851,352,168 188,054,786,012 22,490,253,310 342,644,487,124 6,081,982,560 146,119,420,112 491,312,777,296 62,053,320,451 27,498,634,096 5,666,039,588 72,106,585,688 8,679,048,428 60,539,877,933 817,514,021 45,683,055,345 39,676,180,902 77,613,706,411 88,861,174,716 25,960,249,275 -101,465,661,440 -152,560,431,824 16,299,982,260 10,356,176,489 61,444,385,800 672,246,268 5,279,804,259 -41,759,696,125 19,046,903,842 809,566,264 4,711,054,610 32,232,641,172 29,567,748,090 25,309,077,651 297,914,824 740,489,064,563 16,256,531,382 801,269,158,735 226,114,154,219 128,226,755,779 739,404,512,719 138,957,041,738 320,062,623,601 101,681,678,093 2,895,509,201,367 337,303,354,018 106,023,994,951 475,244,373,615 333,989,749,640 915,510,359,035 325,667,781,312 3,773,636,527,380 2,949,286,471,548 377,423,309,351 293,243,567,618 171,720,539,452 2,073,567,002,894 218,404,490,800 851,762,971,831 125,891,021,061 129,769,344,104 159,166,784,846 819,691,306,544 494,476,726,797 785,827,644,119 54,488,937,171 910,761,340,670 1,575,560,360,048 31,033,366,461 4,057,149,179,510 2,097,727,121 79,415,645,429 18,463,580,996 3,127,580,778,632 3,431,690,000 181,229,259,730 327,031,381,415 650,700,510,187 1,209,219,646,016 5,529,518,512 18,993,314,064 1,064,271,015 84,178,164,009 14,596,771,157 70,465,881,512 27,676,151,820 5,577,244,930 12,797,084,675 -27,637,175,723 312,128,631,260 12,666,636,682 -62,552,073,607 188,054,786,012 25,074,329,719 342,644,487,124 6,549,226,595 146,119,420,112 485,921,786,675 61,402,585,081 27,498,634,096 4,476,932,421 74,379,123,740 8,825,802,516 59,997,248,847 826,931,624 45,702,989,201 39,724,610,112 77,613,706,411 88,861,174,716 25,960,249,275 -101,465,661,440 -152,175,551,735 18,824,901,871 14,174,053,804 63,842,069,230 672,246,268 5,279,804,259 -40,859,130,107 32,763,994,638 723,707,247 4,635,330,363 29,372,350,568 27,989,317,133 21,881,659,079 297,914,824 627,659,060 (1) (1) 5,088,170,135 2,237,574,600 (699,053,241) (19,913,341,833) (2,464,271,551) 1,105,315,866 - 558,352,325 54,268,843 358,702,468 189,219,880 (198,265,200) 72,366,246 511,358,384 (33,674,993) 11,700,721,439 (2,584,076,409) (467,244,035) 5,390,990,621 650,735,370 1,189,107,167 (2,272,538,052) (146,754,088) 542,629,086 (9,417,603) (19,933,856) (48,429,210) (384,880,089) (2,524,919,611) (3,817,877,315) (2,397,683,430) (900,566,018) (13,717,090,796) 85,859,017 75,724,247 2,860,290,604 1,578,430,957 3,427,418,572 - 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 COM SPP UNI CAP DCT DRH QTC DTA FMC GSP MMC IDI SHN KAC LHC LM8 HPS MCP HHL VIS NHC AVF GDT ACL CID SAF PMC L14 VC1 VE2 DXP ADC DL1 HAI GMX DHC QST TTP VCF DAC TMX ATA MCC BRC TC6 HOSE HNX HNX HNX HOSE HOSE HNX HOSE HOSE HOSE HNX HOSE HNX HOSE HNX HOSE HNX HOSE HNX HOSE HNX HOSE HOSE HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HOSE HNX HOSE HNX HOSE HOSE HNX HNX HOSE HNX HOSE HNX 4,956,450,637,718 451,787,938,771 46,138,575,104 275,752,922,928 531,441,454,357 221,318,362,554 139,795,999,392 42,590,181,310 1,548,866,144,312 688,992,027,133 18,384,604,768 1,348,242,078,776 77,867,290,883 290,513,615,591 101,374,855,958 1,084,133,985,665 9,085,943,478 334,633,929,727 30,971,861,535 3,925,177,615,621 80,847,995,707 1,880,517,175,965 231,931,578,511 1,033,667,439,257 10,601,936,104 540,144,576,475 303,641,275,497 168,447,594,922 502,999,578,353 24,067,131,706 249,347,647,665 90,129,960,997 19,239,394,586 846,937,369,110 137,933,363,186 341,087,949,568 64,173,756,494 1,500,945,145,654 2,141,776,188,691 34,111,981,162 1,095,837,862,051 419,271,122,088 43,125,329,122 192,324,353,673 3,950,698,183,237 24,524,986,038 11,369,044,752 4,945,999,029 20,300,877,500 -55,847,846,638 -9,535,873,364 15,083,722,069 789,882,214 6,188,088,957 42,538,668,100 -6,567,793,753 35,171,394,818 -127,009,555,845 -2,118,383,598 21,332,891,893 38,159,001,749 -1,401,647,225 20,758,382,426 -14,110,654,050 -17,775,912,364 2,685,781,594 47,070,333,175 40,367,993,266 15,278,871,320 896,937,310 19,964,374,955 44,390,370,952 3,593,411,662 30,005,440,037 1,421,068,893 78,407,244,194 4,555,986,294 4,371,848,920 48,187,703,011 13,565,841,084 -2,535,734,903 3,016,468,634 41,847,745,980 303,827,962,382 -4,505,116,303 8,469,897,381 5,487,972,659 9,534,250,592 16,387,129,936 12,862,424,505 4,956,450,637,718 451,787,938,771 46,138,575,104 275,752,922,928 531,441,454,357 221,318,362,554 139,795,999,392 42,590,181,310 1,548,866,144,312 688,992,127,134 18,384,604,767 1,349,993,713,576 76,110,986,337 290,513,615,591 101,374,855,958 1,084,133,985,665 9,085,943,478 334,633,929,727 30,971,861,535 3,925,177,615,621 80,847,995,707 1,880,517,175,965 231,931,578,511 1,033,667,439,257 10,663,639,213 540,144,576,475 303,641,275,497 168,189,594,922 502,876,309,262 24,067,131,706 249,347,647,665 90,129,960,997 19,239,694,586 846,937,369,110 137,933,363,186 341,087,949,568 64,173,756,494 1,500,945,145,654 2,141,776,188,691 34,111,981,162 1,095,837,862,051 419,271,122,088 43,125,329,122 192,324,353,673 4,024,989,609,975 24,524,986,038 11,295,534,874 15,976,134,119 20,232,401,401 -55,183,320,259 -23,618,673,266 15,176,076,162 789,882,214 6,096,399,607 42,563,318,277 -3,962,958,498 36,589,044,556 -127,022,179,816 464,544,618 21,399,898,639 38,717,312,774 -2,987,000,000 20,733,071,783 -14,132,155,602 -17,775,912,364 2,624,652,953 31,314,307,798 38,302,863,214 15,114,034,870 548,377,254 19,964,374,955 44,395,321,449 3,808,353,771 30,059,006,019 341,601,010 78,407,244,194 4,324,373,553 4,371,848,920 48,187,703,011 13,565,841,084 -2,535,734,903 2,875,435,700 40,723,850,335 298,242,047,561 -4,505,116,303 8,469,897,381 5,487,972,659 9,425,837,709 16,311,092,105 43,977,670,749 (100,001) (1,751,634,800) 1,756,304,546 (61,703,109) 258,000,000 123,269,091 (300,000) (74,291,426,738) 73,509,878 (11,030,135,090) 68,476,099 (664,526,379) 14,082,799,902 (92,354,093) 91,689,350 (24,650,177) (2,604,835,255) (1,417,649,738) 12,623,971 (2,582,928,216) (67,006,746) (558,311,025) 1,585,352,775 25,310,643 21,501,552 61,128,641 15,756,025,377 2,065,130,052 164,836,450 348,560,056 (4,950,497) (214,942,109) (53,565,982) 1,079,467,883 231,612,741 141,032,934 1,123,895,645 5,585,914,821 108,412,883 76,037,831 (31,115,246,244) 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 HTL WSS VE8 DC2 PRC S96 BHV ONE CTV KSB RDP PSC TBX SMA DTT LCM SPM UIC SBA AGM BCC TV2 TV3 PCG DNY PTM SJ1 APP FDT VE1 DXV SBT TTC TCS TBC KMR SMC HAR MCO KTS TIC GTT LBE VNA C32 HOSE HNX HNX HNX HNX HNX HNX HNX HNX HOSE HOSE HNX HNX HOSE HOSE HOSE HOSE HOSE HOSE HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HOSE HOSE HNX HNX HOSE HOSE HOSE HOSE HNX HNX HOSE HOSE HNX HOSE HOSE 237,524,195,790 33,133,666,543 27,388,028,490 58,261,554,692 132,918,292,966 4,528,667,532 42,689,897,366 254,745,568,504 29,048,905,996 569,617,654,404 952,724,107,490 639,015,945,692 82,400,545,161 628,763,885,579 63,968,507,116 95,274,986,835 460,710,244,537 1,503,803,986,201 168,733,021,314 2,226,055,713,575 3,747,498,620,368 335,981,691,843 192,566,931,517 800,226,245,898 1,234,884,667,475 18,886,892,958 330,182,436,538 138,467,913,831 524,399,800,943 35,934,523,595 647,627,031,980 1,979,181,873,494 342,451,369,496 3,390,687,275,378 254,797,273,728 349,395,191,575 8,973,371,666,875 32,720,664,952 85,425,633,357 313,712,546,428 2,665,920,617 487,494,328,285 69,246,392,384 820,899,220,251 333,154,184,768 3,329,249,213 -1,429,288,692 253,651,672 673,790,810 1,114,727,454 -5,072,812,892 -9,719,746,335 7,871,951,448 281,773,067 90,320,192,773 31,083,521,828 7,280,774,441 2,438,576,152 6,924,572,294 -3,414,123,860 47,451,373,831 64,966,660,901 21,423,809,865 18,675,007,378 50,792,141,700 60,601,993,714 15,942,557,982 12,542,107,568 6,536,583,285 13,060,658,958 -2,872,586,388 11,785,324,237 7,249,579,550 1,034,409,140 -7,985,465,529 4,487,879,859 440,064,642,594 8,160,826,676 95,299,105,339 127,573,072,514 3,115,245,976 58,772,282,183 10,099,445,086 132,579,837 27,872,843,182 29,220,089,733 1,201,514,821 2,697,099,243 -28,291,251,274 42,709,680,630 239,191,908,518 33,095,598,872 27,388,028,490 58,261,554,692 132,918,292,966 4,528,774,805 42,689,897,366 254,745,568,504 27,437,225,116 569,617,654,404 952,724,107,490 639,015,985,692 82,400,545,161 628,763,885,579 63,968,507,116 95,274,986,835 460,710,244,537 1,511,561,562,056 168,733,021,314 2,226,055,713,575 3,747,498,620,368 335,981,691,843 192,566,931,517 796,932,541,413 1,234,884,667,475 18,899,367,838 330,182,436,538 138,543,378,151 480,140,118,205 35,934,523,595 647,627,031,980 1,962,751,919,403 342,451,369,496 3,335,275,557,279 254,797,273,728 349,395,191,576 8,975,490,908,138 32,721,344,580 88,410,236,967 313,712,546,428 2,657,711,017 526,585,237,376 69,246,392,384 820,899,220,251 333,154,184,768 3,397,135,013 -1,756,971,205 -1,875,111,291 712,882,382 1,187,071,463 -5,152,314,510 -10,375,712,368 6,529,239,168 329,956,897 90,380,959,260 31,050,490,355 7,280,774,441 2,334,218,533 6,947,077,671 -2,774,519,057 46,530,076,812 64,738,554,606 21,095,832,736 18,675,007,378 51,325,164,368 68,899,113,989 15,733,022,252 12,144,066,263 5,834,294,632 10,203,450,339 -2,924,929,416 11,749,352,398 8,647,202,728 929,064,872 -10,401,233,294 4,537,903,051 370,133,450,809 8,684,356,489 44,556,171,211 127,707,072,891 -14,089,995,713 68,578,313,319 10,226,159,587 814,147,463 27,750,019,817 30,012,543,332 1,160,740,283 2,683,483,579 -28,291,251,274 43,094,817,557 (1,667,712,728) 38,067,671 (107,273) 1,611,680,880 (40,000) (7,757,575,855) 3,293,704,485 (12,474,880) (75,464,320) 44,259,682,738 16,429,954,091 55,411,718,099 (1) (2,119,241,263) (679,628) (2,984,603,610) 8,209,600 (39,090,909,091) - (67,885,800) 327,682,513 2,128,762,963 (39,091,572) (72,344,009) 79,501,618 655,966,033 1,342,712,280 (48,183,830) (60,766,487) 33,031,473 104,357,619 (22,505,377) (639,604,803) 921,297,019 228,106,295 327,977,129 (533,022,668) (8,297,120,275) 209,535,730 398,041,305 702,288,653 2,857,208,619 52,343,028 35,971,839 (1,397,623,178) 105,344,268 2,415,767,765 (50,023,192) 69,931,191,785 (523,529,813) 50,742,934,128 (134,000,377) 17,205,241,689 (9,806,031,136) (126,714,501) (681,567,626) 122,823,365 (792,453,599) 40,774,538 13,615,664 (385,136,927) 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 QNC LUT TH1 NGC HHC HVT NST MIC VPH CMC MAC PSG TJC VTS SC5 TS4 SRC VIT HDO BHT SVN SDY MHL HAD CX8 S91 BST SGH PMS ASA L43 SSG RHC HAS TSB TSM HTI TCT BXH BBS CSM VE9 BPC SIC THB HNX HNX HNX HNX HNX HNX HNX HNX HOSE HNX HNX HNX HNX HNX HOSE HOSE HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HOSE HNX HNX HOSE HNX HNX HNX HOSE HNX HNX HNX HNX 1,600,004,346,826 171,406,008,428 2,081,574,647,860 226,540,256,790 681,225,462,459 285,511,904,651 722,280,364,588 79,474,259,126 121,763,922,084 28,577,869,089 81,479,843,613 77,014,224,982 186,689,000,478 58,172,065,210 1,351,090,624,783 833,841,789,978 1,094,574,201,700 520,287,486,015 138,710,154,090 57,675,127,245 28,655,889,337 148,361,112,978 314,821,823,076 339,572,645,442 66,776,784,436 114,339,476,613 42,341,782,013 25,150,450,648 598,358,695,130 125,248,095,062 238,489,422,875 108,244,017,019 51,395,571,156 127,893,884,354 165,953,891,954 66,623,897,844 197,265,183,028 77,370,701,892 159,755,655,536 335,958,231,049 3,078,464,141,884 95,603,043,904 293,565,362,698 80,276,253,179 522,818,828,179 3,344,025,095 3,294,655,660 11,078,332,698 1,965,216,326 21,735,463,344 15,621,524,340 11,335,481,624 -5,662,660,995 12,626,094,705 711,693,994 1,121,967,446 -251,331,937,815 -9,407,065,023 439,117,008 8,725,799,211 16,097,989,894 45,349,783,862 -9,887,813,426 223,946,772 -7,150,578,086 1,458,073 -5,445,765,098 938,865,979 29,956,840,034 564,567,792 7,091,428,507 1,958,053,030 10,343,312,256 5,950,123,534 435,914,926 790,840,126 -1,863,493,335 13,697,569,425 4,832,561,547 -29,083,854,382 -7,068,871,773 41,959,724,249 53,694,417,504 6,162,356,606 8,576,745,251 253,888,882,207 4,561,773,115 8,933,716,046 12,200,548,517 28,983,939,004 1,600,004,346,826 171,728,941,726 2,081,574,647,860 226,540,256,790 681,225,462,459 285,511,904,651 722,280,364,588 94,944,451,474 121,763,922,084 28,577,869,089 77,601,753,661 77,014,224,982 186,689,000,478 58,172,065,210 1,351,090,624,783 598,218,216,625 1,094,712,187,881 520,831,749,221 139,343,123,540 57,675,127,245 28,655,889,337 148,361,112,978 282,927,287,656 339,572,645,442 65,348,484,436 114,169,481,477 42,341,782,013 25,150,450,648 598,358,695,130 125,248,095,062 238,489,422,875 108,244,017,019 51,181,878,992 127,893,884,354 165,953,891,954 74,376,274,882 155,108,447,516 77,370,701,892 159,755,655,536 335,958,231,049 3,078,464,141,884 95,583,952,995 293,565,362,698 80,276,253,179 522,806,307,784 4,018,599,044 3,304,024,063 11,078,332,698 1,882,792,638 21,886,619,910 15,621,524,340 11,291,319,809 -9,730,398,497 7,029,742,101 721,305,314 1,169,125,704 -251,267,480,662 -9,407,065,023 475,711,538 8,733,234,605 14,917,714,981 47,534,040,520 -9,887,813,426 362,468,905 -9,705,104,466 1,458,073 -4,827,331,048 1,810,747,575 29,826,927,860 541,953,042 7,101,154,018 1,946,015,916 9,814,038,713 5,990,234,100 408,733,291 790,840,126 -1,863,493,335 14,033,267,940 4,953,117,595 -29,644,448,847 -7,683,609,545 39,883,906,082 53,462,060,562 6,018,754,030 8,576,745,251 253,883,813,579 4,598,500,616 9,061,017,173 12,089,543,041 28,485,597,053 (322,933,298) (15,470,192,348) 3,878,089,952 235,623,573,353 (137,986,181) (544,263,206) (632,969,450) 31,894,535,420 1,428,300,000 169,995,136 213,692,164 (7,752,377,038) 42,156,735,512 19,090,909 12,520,395 (674,573,949) (9,368,403) 82,423,688 (151,156,566) 44,161,815 4,067,737,502 5,596,352,604 (9,611,320) (47,158,258) (64,457,153) (36,594,530) (7,435,394) 1,180,274,913 (2,184,256,658) (138,522,133) 2,554,526,380 (618,434,050) (871,881,596) 129,912,174 22,614,750 (9,725,511) 12,037,114 529,273,543 (40,110,566) 27,181,635 (335,698,515) (120,556,048) 560,594,465 614,737,772 2,075,818,167 232,356,942 143,602,576 5,068,628 (36,727,501) (127,301,127) 111,005,476 498,341,951 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 PCT GGG ILC VTV KTT NHA SRA DHM VKC LO5 NIS MKV NBC DID HLC NBP VTL V15 VC6 SCJ LCD TVD SAP VCV HTP HT1 DHA PPE MDC SKS VTO ITQ VBC VC2 CTB PVR KMT ICG VTB PLC CCL VIE TMC DST ALV HNX HNX HNX HNX HNX HNX HNX HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HOSE HOSE HNX HNX HNX HOSE HNX HNX HNX HNX HNX HNX HNX HOSE HNX HOSE HNX HNX HNX HNX 883,021,433,137 49,116,814,371 178,207,211,029 3,479,492,282,571 40,277,399,803 34,074,855,456 217,638,985 759,289,050,730 742,445,472,100 256,282,869,695 36,337,217,407 38,489,111,818 2,002,000,226,578 96,677,674,050 1,629,915,930,459 626,481,823,363 134,712,747,312 60,191,040,175 630,446,279,855 251,336,431,621 64,693,335,904 2,567,119,130,207 12,214,456,926 53,444,623,578 15,329,951,246 6,232,465,391,158 215,999,397,097 6,996,595,969 1,570,094,775,619 148,747,274,949 1,641,124,531,918 471,839,816,829 556,440,882,102 877,696,888,862 176,228,366,398 22,892,400,192 1,348,044,538,141 16,389,627,855 214,367,520,619 6,062,325,029,227 60,416,860,615 40,190,595,765 2,181,906,555,974 26,457,043,008 11,840,738,328 7,511,296,900 -28,679,559,526 -9,761,540,521 23,050,258,033 100,003,150 451,277,277 -2,787,363,915 42,822,207,336 10,567,946,623 1,884,375,000 464,923,384 265,220,576 40,864,053,507 1,528,340,961 103,367,275,395 28,287,810,816 -1,730,060,755 86,869,788 7,648,217,523 -10,883,152,782 2,964,964,299 11,668,161,172 1,023,951,938 -44,100,296,803 757,701,219 1,242,847,385 16,121,693,527 -4,748,221,211 27,130,209,934 7,394,394,264 44,940,873,940 560,218,587 19,253,109,184 21,273,699,907 7,848,246,137 -14,999,325,896 3,283,726,427 1,774,033,722 11,594,291,998 168,892,583,561 8,543,779,225 32,546,932 20,398,379,010 -50,233,583 1,106,653,976 892,419,149,734 49,116,814,371 178,207,211,029 3,479,492,282,571 40,277,399,803 34,074,855,456 217,638,985 755,332,635,740 742,445,472,100 257,155,827,876 36,337,217,407 38,489,111,818 2,117,999,756,332 96,677,674,050 1,517,054,414,106 626,714,537,504 128,439,893,058 60,191,040,175 630,446,279,855 251,336,431,621 64,693,335,904 2,635,244,812,633 12,214,456,926 53,444,623,578 15,329,951,246 6,232,465,391,158 215,999,397,097 6,996,595,969 1,568,359,098,488 148,747,274,949 1,641,124,531,918 471,839,816,830 556,440,882,102 910,240,038,251 176,228,366,398 22,820,400,192 1,348,044,538,141 16,389,627,855 214,648,754,102 6,063,203,256,360 60,416,860,615 43,184,147,136 2,181,906,555,974 26,457,043,008 11,840,738,328 7,501,174,180 -27,342,982,406 -9,761,540,521 30,734,246,533 100,003,153 451,277,277 -5,169,865,985 45,884,648,964 10,497,920,366 1,256,208,073 164,514,023 -2,225,706,832 51,641,076,036 1,019,464,922 20,770,631,475 28,368,124,898 -2,396,360,572 -11,235,182,358 7,565,168,112 -11,852,062,333 2,914,095,260 57,474,289,938 1,023,951,938 -44,151,924,903 745,682,816 9,234,791,381 15,702,007,640 -4,748,221,211 26,195,196,539 7,627,718,443 49,292,489,941 1,051,241,205 20,526,656,362 21,386,256,876 7,848,246,137 -17,128,724,829 3,283,726,427 1,940,939,530 11,128,623,229 168,825,082,626 8,307,884,479 55,931,185 19,882,222,248 -75,862,267 551,433,182 (9,397,716,597) 3,956,414,990 (872,958,181) (115,999,529,754) 112,861,516,353 (232,714,141) 6,272,854,254 (68,125,682,426) 1,735,677,131 (1) (32,543,149,389) 72,000,000 (281,233,483) (878,227,133) (2,993,551,371) - 10,122,720 (1,336,577,120) (7,683,988,500) (3) 2,382,502,070 (3,062,441,628) 70,026,257 628,166,927 300,409,361 2,490,927,408 (10,777,022,529) 508,876,039 82,596,643,920 (80,314,082) 666,299,817 11,322,052,146 83,049,411 968,909,551 50,869,039 (45,806,128,766) 51,628,100 12,018,403 (7,991,943,996) 419,685,887 935,013,395 (233,324,179) (4,351,616,001) (491,022,618) (1,273,547,178) (112,556,969) 2,129,398,933 (166,905,808) 465,668,769 67,500,935 235,894,746 (23,384,253) 516,156,762 25,628,684 555,220,794 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 DHT DNM HST IDV HEV ECI VCM EMC L35 VLA HHG DAD HAT PGT SGC VHL HAX ICF SRB SLS CTM BTH CYC VE3 HLY QHD JVC SDU SD4 CIG PGC MAX SVC PXI B82 ARM DC4 TST LCS BED PPS LAS HTC HDA IDJ HNX HNX HNX HNX HNX HNX HNX HOSE HNX HNX HNX HNX HNX HNX HNX HNX HOSE HOSE HNX HNX HNX HNX HOSE HNX HNX HNX HOSE HNX HNX HOSE HOSE HNX HOSE HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX 677,149,728,562 221,194,484,955 31,378,246,986 20,626,737,931 23,595,700,453 75,964,333,340 66,362,354,600 305,924,114,900 106,792,046,046 7,708,578,520 154,756,746,773 117,602,507,961 389,252,365,165 27,151,098,435 179,952,685,671 1,229,085,487,133 642,925,957,738 106,993,664,376 11,103,716,496 598,669,075,342 36,155,384,579 16,725,724,029 306,667,695,729 19,032,133,417 50,858,301,606 208,163,528,510 761,739,689,643 136,693,922,045 366,957,700,012 43,255,256,004 3,278,467,006,770 122,710,941,584 5,538,317,451,992 846,221,140,715 345,194,271,839 458,480,467,306 201,394,338,642 105,373,952,374 563,279,530,881 78,764,116,318 1,972,804,216,436 4,496,114,126,408 856,760,465,894 96,032,871,338 19,303,245,578 14,716,328,679 12,949,622,492 1,743,013,426 13,170,617,662 2,696,383,969 4,786,681,608 8,036,689,596 9,533,742,269 1,933,282,215 2,717,093,026 -10,087,821,365 15,742,234,481 12,552,585,095 4,547,566,207 16,669,008,780 82,767,031 -22,039,011,575 2,778,110,916 66,337,821 67,071,113,714 -3,141,707,394 -6,480,874,560 5,266,053,486 1,899,435,196 -3,245,264,986 5,306,680,547 171,881,562,273 5,632,320,638 5,552,664,610 -11,811,407,311 77,266,474,209 899,677,106 48,996,826,852 8,435,904,790 5,023,468,850 10,142,468,714 7,700,095,001 -13,983,196,013 11,658,028,453 4,561,325,259 27,201,694,501 390,309,744,813 24,045,648,103 4,055,904,557 344,247,646 677,149,728,562 220,970,418,118 31,378,246,986 20,626,737,931 23,595,700,453 75,964,333,340 65,782,227,491 305,924,114,900 106,792,046,046 7,708,578,520 154,756,746,773 117,602,507,961 389,252,365,165 27,151,098,435 179,952,685,671 1,228,211,215,043 642,913,030,888 106,993,664,376 11,103,716,496 598,669,075,342 36,155,384,579 16,707,724,029 304,368,405,330 19,032,133,417 50,858,301,606 208,163,528,510 761,739,689,643 132,217,520,233 366,957,700,012 43,255,256,004 3,276,673,003,353 122,710,941,584 5,433,311,343,732 846,312,881,021 345,194,271,839 458,480,467,306 201,394,338,642 105,173,012,374 563,279,530,881 78,764,116,318 1,972,804,216,436 4,496,114,126,408 852,101,374,985 96,414,919,898 19,303,245,578 14,716,328,679 12,857,100,144 1,743,013,426 13,170,617,662 2,524,418,344 4,786,681,608 8,602,720,842 9,071,874,220 1,884,727,919 2,717,093,026 -10,418,805,298 15,742,234,481 12,552,585,095 -991,236,054 16,968,854,182 317,682,550 -22,518,519,080 460,883,825 52,652,978 69,055,876,220 -3,288,694,251 -9,917,905,538 2,140,287,915 1,940,210,613 -3,245,264,986 5,241,273,178 170,076,097,250 2,254,609,994 5,236,650,251 -11,922,031,969 76,071,929,419 632,881,650 44,845,182,622 8,421,155,387 5,004,332,005 10,259,687,294 7,614,172,291 -25,750,464,792 11,705,579,019 4,561,325,259 27,381,847,523 394,091,373,223 23,904,128,248 3,811,536,276 344,247,646 224,066,837 580,127,109 874,272,090 12,926,850 18,000,000 2,299,290,399 4,476,401,812 1,794,003,417 105,006,108,260 (91,740,306) 200,940,000 4,659,090,909 (382,048,560) - 92,522,348 171,965,625 (566,031,246) 461,868,049 48,554,296 330,983,933 5,538,802,261 (299,845,402) (234,915,519) 479,507,505 2,317,227,091 13,684,843 (1,984,762,506) 146,986,857 3,437,030,978 3,125,765,571 (40,775,417) 65,407,369 1,805,465,023 3,377,710,644 316,014,359 110,624,658 1,194,544,790 266,795,456 4,151,644,230 14,749,403 19,136,845 (117,218,580) 85,922,710 11,767,268,779 (47,550,566) (180,153,022) (3,781,628,410) 141,519,855 244,368,281 - 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 INN NPS SQC TCO SPI TCL PJC BHS BBC HCT PET LHG KTB SRF VE4 KSH CMX VNM APC DAE DMC GMC VNE DXG EVE ST8 V21 KHP VNG BMP SD5 KHL C92 TTZ PVD MTG MDG PPI OPC NVN REE CKV KSA ITC HVG HNX HNX HNX HOSE HNX HOSE HNX HOSE HOSE HNX HOSE HOSE HOSE HOSE HNX HOSE HOSE HOSE HOSE HNX HOSE HOSE HOSE HOSE HOSE HOSE HNX HOSE HOSE HOSE HNX HNX HNX HNX HOSE HOSE HOSE HOSE HOSE HOSE HOSE HNX HOSE HOSE HOSE 417,107,516,445 46,882,560,171 726,567,367,488 152,387,613,122 10,892,208,680 1,038,324,663,632 1,203,356,738,093 3,045,797,906,559 938,970,158,431 62,163,225,940 10,457,669,290,722 294,622,225,727 78,277,197,600 654,226,507,774 34,945,621,453 68,106,910,335 1,035,907,062,808 27,101,683,739,278 100,962,372,382 63,226,085,951 1,370,699,739,045 1,059,093,250,850 658,758,586,772 407,788,347,001 681,443,888,584 580,097,203,369 312,338,050,543 1,900,105,394,915 53,607,581,322 1,923,704,001,778 1,029,221,815,187 6,058,347,773 303,991,112,702 25,051,077,015 11,859,033,393,392 381,559,938,626 166,298,671,192 191,574,017,581 504,338,800,463 103,468,189,786 2,397,215,547,164 59,688,619,945 52,098,792,903 146,940,319,427 7,861,532,903,142 31,983,012,528 6,154,472,418 163,795,899,525 19,036,142,955 98,794,180 70,620,961,872 10,948,106,125 119,210,127,631 26,029,083,813 2,723,699,722 191,600,576,094 50,450,856,451 40,351,571,737 39,003,694,128 2,057,812,904 -12,394,802,600 6,721,298,033 5,819,454,717,083 12,948,373,869 4,711,552,395 90,468,832,736 51,767,822,906 43,290,773,523 57,859,951,147 83,129,954,971 38,948,824,302 2,048,773,647 110,027,821,602 2,755,077,719 357,924,578,276 31,615,818,265 53,089,771 4,760,235,526 429,845,757 1,317,621,873,260 3,751,548,709 4,647,956,247 1,356,048,742 59,514,842,416 -50,803,870,338 657,824,401,571 5,005,033,976 11,412,146,208 5,942,531,182 302,271,582,026 417,107,516,445 46,882,560,171 726,567,367,488 152,387,613,122 12,625,208,680 988,583,779,382 1,203,356,738,093 3,045,797,906,559 938,970,158,431 62,163,225,940 10,448,000,089,865 295,162,489,182 78,277,197,600 653,359,587,714 35,138,985,091 68,049,939,729 1,035,907,062,808 27,101,683,739,278 100,962,372,382 63,226,085,951 1,370,699,739,045 1,059,093,250,850 635,379,810,900 407,788,347,001 680,772,052,866 580,097,203,369 300,982,433,581 1,900,251,282,182 53,607,581,322 1,924,194,001,778 1,029,221,815,187 6,058,347,773 303,991,112,702 25,051,077,015 11,929,456,110,560 368,896,262,285 166,298,671,192 191,574,017,582 504,338,800,463 113,365,641,649 2,397,215,548,830 59,688,619,945 52,098,792,903 139,916,172,568 7,749,156,615,001 32,356,503,296 7,463,352,098 161,762,638,717 19,036,142,955 589,429,479 68,433,384,892 10,929,579,372 119,210,127,630 25,885,584,791 2,723,699,722 187,806,049,616 53,191,536,813 40,347,821,738 39,132,149,919 1,209,519,379 -14,139,587,852 2,817,124,870 5,819,454,717,083 12,954,261,332 5,206,178,246 90,234,815,692 48,770,692,602 12,415,351,420 57,859,951,147 74,725,675,970 47,331,520,677 1,918,419,085 110,569,552,471 1,134,262,116 360,526,349,098 31,678,033,431 60,955,130 4,760,235,526 384,582,453 1,447,522,797,608 2,895,780,866 4,294,685,127 916,245,725 55,744,903,479 -51,329,067,471 656,820,712,910 6,505,732,917 11,412,146,208 6,961,010,135 260,429,702,554 (1,733,000,000) 49,740,884,250 9,669,200,857 (540,263,455) 866,920,060 (193,363,638) 56,970,606 23,378,775,872 671,835,718 11,355,616,962 (145,887,267) (490,000,000) (70,422,717,168) 12,663,676,341 (1) (9,897,451,863) (1,666) 7,024,146,859 112,376,288,141 (373,490,768) (1,308,879,680) 2,033,260,808 (490,635,299) 2,187,576,980 18,526,753 143,499,022 3,794,526,478 (2,740,680,362) 3,749,999 (128,455,791) 848,293,525 1,744,785,252 3,904,173,163 (5,887,463) (494,625,851) 234,017,044 2,997,130,304 30,875,422,103 8,404,279,001 (8,382,696,375) 130,354,562 (541,730,869) 1,620,815,603 (2,601,770,822) (62,215,166) (7,865,359) 45,263,304 (129,900,924,348) 855,767,843 353,271,120 439,803,017 3,769,938,937 525,197,133 1,003,688,661 (1,500,698,941) (1,018,478,953) 41,841,879,472 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 SFI NTP PPP DBC PGS VNS BTT TCM VOS CMG ITD VHC TV1 TNT IJC KDH TIX TXM VCC CT6 BTS VLF EBS SDT AGF PVC HDG KHA DBT LBM TLG BCI CLG GAS SJS ITA C47 CMT MSN PAC DPM PAN FCN PTK PTL HOSE HNX HNX HNX HNX HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HNX HNX HNX HNX HOSE HNX HNX HOSE HNX HOSE HOSE HNX HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE 333,008,681,279 2,363,895,016,496 91,496,827,439 5,538,849,128,867 6,281,250,656,422 2,713,310,940,778 325,244,439,784 2,288,475,693,357 2,300,392,068,146 2,663,790,235,638 407,019,874,737 4,215,873,619,817 479,462,579,686 39,092,695,887 750,696,622,934 183,042,921,000 490,613,324,560 510,029,824,518 744,259,382,010 313,508,987,286 2,808,649,616,875 1,649,017,337,383 147,793,743,702 1,280,102,199,190 2,830,867,908,072 3,521,599,275,158 1,147,049,467,915 76,411,720,758 586,266,548,791 202,998,218,578 1,240,778,326,538 199,490,729,398 141,787,587,223 68,243,462,767,270 73,992,917,476 712,477,703,423 995,717,205,834 211,968,068,410 10,575,250,000,000 1,801,154,076,863 13,433,862,003,557 283,950,710,763 1,007,994,977,757 125,873,474,149 492,159,251,538 37,934,512,332 294,983,072,592 2,773,145,883 249,738,624,846 147,280,461,783 151,140,630,613 35,438,088,148 -20,159,188,698 -36,071,352,885 -95,096,118,663 4,519,545,460 208,830,959,528 32,374,763,395 -2,526,837,965 184,329,928,619 -56,812,716,000 53,281,011,134 4,542,125,901 17,004,151,601 4,004,210,813 -28,808,824,900 5,534,781,202 23,712,298,602 86,023,162,014 35,374,895,413 107,837,049,970 78,419,585,281 29,830,548,717 12,574,866,361 12,861,502,174 100,736,914,041 172,315,868,529 2,299,986,249 9,803,517,985,381 -300,696,901,855 17,961,955,304 21,486,741,390 4,052,881,948 1,302,329,000,000 61,059,983,725 3,019,010,632,374 80,128,413,496 94,530,265,498 9,125,261,315 4,751,366,521 331,252,063,227 2,363,895,016,496 91,647,609,983 5,538,849,128,867 6,441,716,178,351 2,713,310,940,778 325,244,439,784 2,288,475,693,357 2,432,524,349,570 2,663,790,235,638 407,019,874,737 4,236,484,487,918 479,462,579,686 39,092,695,887 750,144,692,399 98,711,528,000 490,613,324,560 510,029,824,518 743,979,474,737 313,508,987,286 2,808,649,616,875 1,649,017,337,383 147,765,044,050 1,483,158,449,334 2,822,671,170,307 3,755,220,819,379 937,915,329,380 79,022,892,721 586,266,548,791 202,998,218,578 1,242,119,995,157 199,490,729,398 141,801,243,571 68,419,862,408,855 52,959,075,331 568,477,090,042 995,717,205,834 211,968,068,410 10,575,249,000,000 1,870,422,735,605 13,433,862,003,557 283,708,522,993 1,007,994,977,757 125,873,474,149 444,309,926,153 37,910,267,536 291,284,575,956 2,035,092,101 249,738,624,847 151,278,923,575 151,228,796,708 35,438,088,148 -20,159,188,698 -34,689,731,697 -95,096,118,663 4,519,545,460 210,450,024,756 32,020,611,731 -2,526,837,965 183,593,208,441 -55,507,663,000 53,281,011,134 4,759,655,234 16,180,436,788 4,004,723,900 -31,820,951,053 7,589,971,233 23,684,663,899 94,443,094,340 33,960,534,179 139,484,224,606 23,247,303,158 31,400,132,486 11,636,163,603 12,832,788,227 100,153,290,243 173,188,680,698 10,939,925,190 9,807,335,873,363 -302,737,587,074 32,975,218,865 21,486,741,390 4,236,419,693 1,260,518,000,000 64,140,702,334 3,016,851,199,591 80,924,801,968 94,530,265,498 9,112,967,171 -1,325,573,284 1,756,618,052 (150,782,544) (160,465,521,929) (132,132,281,424) (20,610,868,101) 551,930,535 84,331,393,000 279,907,273 28,699,652 (203,056,250,144) 8,196,737,765 (233,621,544,221) 209,134,138,535 (2,611,171,963) (1,341,668,619) (13,656,348) (176,399,641,585) 21,033,842,145 144,000,613,381 1,000,000 (69,268,658,742) 242,187,770 47,849,325,385 24,244,796 3,698,496,636 738,053,782 (1) (3,998,461,792) (88,166,095) (1,381,621,188) (1,619,065,228) 354,151,664 736,720,178 (1,305,053,000) (217,529,333) 823,714,813 (513,087) 3,012,126,153 (2,055,190,031) 27,634,703 (8,419,932,326) 1,414,361,234 (31,647,174,636) 55,172,282,123 (1,569,583,769) 938,702,758 28,713,947 583,623,798 (872,812,169) (8,639,938,941) (3,817,887,982) 2,040,685,219 (15,013,263,561) (183,537,745) 41,811,000,000 (3,080,718,609) 2,159,432,783 (796,388,472) 12,294,144 6,076,939,805 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 PVT VMD VSC HDC ELC TDC HBC FDC THG NSC VST PJT HLA HSG DLG HU1 TLH POM PTB KBC D2D DTL SSC PPC SD9 TET HUT HCC MNC TKU STP SD7 SDC SD1 VCS SCR S12 GLT PVS NTL BVH FPT HU3 VID CII HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HOSE HOSE HOSE HOSE HOSE HOSE 4,471,131,448,611 9,116,908,483,479 779,416,783,610 284,925,406,211 479,922,814,278 1,856,046,546,036 4,082,678,573,633 156,528,361,478 471,206,838,012 591,021,244,848 1,549,689,361,691 364,085,938,719 4,945,276,392,058 10,279,596,406,853 673,896,429,326 563,870,528,461 2,820,574,417,349 11,786,980,517,517 1,739,112,696,865 281,433,009,280 303,398,532,446 1,579,623,200,163 492,639,018,743 4,125,439,323,345 1,211,110,175,625 47,892,694,992 2,086,077,101,189 195,822,621,025 380,085,185,884 935,998,025,945 176,113,405,819 801,940,704,278 105,672,876,377 127,172,840,058 964,732,535,105 588,090,222,676 104,137,011,458 142,176,055,103 24,538,684,287,089 666,144,735,628 9,900,293,245,686 38,526,059,138,574 380,507,359,167 612,953,963,935 272,446,661,439 104,535,894,191 19,886,254,663 228,628,955,159 41,224,687,017 115,397,745,834 157,483,375,920 134,936,383,799 32,077,041,420 17,452,455,439 77,602,978,679 -125,003,214,379 15,383,419,706 48,902,646,166 393,868,995,088 6,312,615,942 25,469,938,887 41,480,266,876 1,872,387,135 67,519,720,798 -439,491,951,397 42,547,416,087 16,851,837,666 68,370,998,305 616,942,610,399 71,259,327,434 9,763,596,264 37,117,933,756 11,838,875,501 7,321,227,526 1,518,850,271 8,779,676,959 -18,795,697,051 4,093,882,747 -15,126,410,934 54,611,878,989 83,911,131,978 1,293,003,340 24,230,633,855 1,086,392,840,650 50,793,874,886 1,248,362,881,072 1,540,326,900,330 24,063,087,531 7,250,959,679 416,392,413,181 4,460,839,478,870 9,118,225,316,257 779,416,783,610 290,898,847,104 479,914,808,824 1,853,649,274,875 4,081,777,770,923 156,692,326,608 489,478,104,300 591,021,244,848 1,549,689,361,691 364,085,938,719 4,945,276,392,058 10,279,596,406,853 714,304,501,686 550,984,218,027 2,822,138,417,349 11,757,606,485,432 1,739,017,696,865 281,433,009,280 296,125,805,173 1,603,276,548,706 492,693,334,868 4,130,557,827,173 1,210,719,454,869 47,892,694,992 2,086,077,101,189 195,822,621,025 376,119,470,489 890,191,896,167 177,421,092,127 801,940,704,278 105,672,876,377 126,768,382,488 964,732,535,105 588,090,222,676 104,363,390,367 142,176,055,103 24,590,714,320,164 695,188,492,633 9,915,870,174,512 24,624,085,073,577 380,507,359,167 612,953,963,935 237,154,335,144 109,286,816,483 15,293,155,092 228,628,955,159 41,185,023,146 116,215,748,783 160,407,204,801 132,020,451,362 29,881,592,752 18,604,951,582 77,602,978,679 -124,971,774,156 15,383,419,706 48,902,646,166 393,868,995,088 1,435,494,955 19,960,453,667 41,722,284,348 4,583,310,995 67,429,720,798 -435,644,344,014 39,256,737,881 13,185,162,056 68,150,702,850 504,817,799,959 72,510,989,803 9,231,716,626 36,810,734,674 11,383,666,859 3,818,127,179 1,415,254,182 10,051,552,056 -18,795,697,051 4,100,676,186 -33,979,095,873 54,611,878,989 88,925,705,464 1,012,466,845 24,230,633,855 1,118,432,730,050 70,850,480,635 1,348,268,878,430 1,540,326,900,331 24,063,087,531 -24,286,167,442 416,624,960,924 10,291,969,741 (1,316,832,778) (5,973,440,893) 8,005,454 2,397,271,161 900,802,710 (163,965,130) (18,271,266,288) (40,408,072,360) 12,886,310,434 (1,564,000,000) 29,374,032,085 95,000,000 7,272,727,273 (23,653,348,543) (54,316,125) (5,118,503,828) 390,720,756 3,965,715,395 45,806,129,778 (1,307,686,308) 404,457,570 (226,378,909) (52,030,033,075) (29,043,757,005) (15,576,928,826) 13,901,974,064,997 35,292,326,295 (4,750,922,292) 4,593,099,571 39,663,871 (818,002,949) (2,923,828,881) 2,915,932,437 2,195,448,668 (1,152,496,143) (31,440,223) 4,877,120,987 5,509,485,220 (242,017,472) (2,710,923,860) 90,000,000 (3,847,607,383) 3,290,678,206 3,666,675,610 220,295,455 112,124,810,440 (1,251,662,369) 531,879,638 307,199,082 455,208,642 3,503,100,347 103,596,089 (1,271,875,097) (6,793,439) 18,852,684,939 (5,014,573,486) 280,536,495 (32,039,889,400) (20,056,605,749) (99,905,997,358) (1) 31,537,127,121 (232,547,743) 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 SII AAA CNT CDC VNL UDC TNA CTI ANV VHG HLG PIV VIC TRA VCG ASM DCL VNT DQC TIG HSI SDA PIT L62 GMD VC9 TSC VRC DLR LSS HPG PVI NHS TPP VIP PXT GTA PFL MHC VNF CSC LIG SDP PHH CMS HOSE HNX HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HOSE HNX HOSE HOSE HNX HOSE HOSE HNX HOSE HNX HOSE HNX HOSE HNX HOSE HNX HOSE HOSE HNX HOSE HOSE HNX HOSE HNX HOSE HOSE HOSE HNX HOSE HNX HNX HNX HNX HNX HNX 50,905,842,586 1,013,465,197,675 2,394,865,306,104 239,311,293,349 441,195,323,590 434,007,149,014 1,203,313,249,267 347,185,667,989 1,746,893,592,122 168,617,548,667 1,967,582,584,114 4,642,625,357 7,908,016,426,443 1,408,972,181,959 12,692,718,512,691 1,185,080,072,649 667,250,349,726 539,588,843,594 648,347,957,832 7,859,878,507 1,064,375,537,464 64,176,982,396 1,986,099,114,032 256,474,017,768 2,576,041,445,701 865,082,768,479 2,471,551,161,860 87,719,566,408 228,767,310,129 1,800,371,286,953 17,152,985,213,189 5,596,670,456,724 936,310,334,998 562,636,249,680 1,000,648,964,208 648,747,939,360 533,626,003,296 2,140,454,542 119,891,542,807 964,184,214,699 296,371,995,726 1,058,418,916,147 800,024,428,674 800,945,256,325 184,840,483,779 103,401,201,481 55,141,777,899 -10,696,323,656 2,699,336,227 21,723,797,857 3,753,008,848 40,150,502,485 10,645,149,766 34,315,323,449 -36,157,247,916 149,560,327 -512,333,150 1,571,311,686,489 116,353,621,630 65,911,725,770 13,274,363,052 19,210,281,856 27,177,182,291 52,306,228,887 2,865,124,610 451,069,848 649,437,064 25,569,923 1,006,736,229 101,283,393,334 19,065,739,080 -55,929,562,775 891,276,066 1,592,319,593 36,340,081,605 994,054,559,026 389,049,061,130 72,440,475,130 7,670,622,110 53,538,981,357 4,571,832,501 12,377,970,837 -24,711,163,490 3,117,043,367 9,006,423,182 13,178,008,214 15,934,950,279 311,670,510 857,652,694 16,968,853,569 50,905,842,586 1,048,449,925,148 2,394,865,306,104 208,293,218,143 441,195,323,590 405,929,834,301 1,203,313,249,267 300,576,912,009 1,764,551,558,025 168,617,548,667 1,967,582,584,114 4,629,534,448 7,908,016,426,443 1,408,972,181,959 12,747,671,888,709 1,185,080,072,649 637,370,966,110 539,588,843,594 648,782,693,335 7,859,878,507 1,064,375,537,464 64,033,958,943 1,986,099,114,030 254,878,415,177 2,583,237,815,898 865,357,186,661 2,471,551,161,860 87,927,302,829 228,642,694,174 1,890,282,266,227 17,122,073,926,267 5,596,670,456,724 935,538,710,298 562,636,249,680 1,000,648,964,208 663,536,180,092 533,626,003,296 2,140,454,542 119,891,542,807 962,915,479,305 299,622,305,217 1,058,242,469,535 800,024,428,674 800,945,256,325 184,728,636,540 105,540,309,827 43,575,265,498 -10,818,575,480 953,395,189 26,225,647,057 6,471,207,529 38,166,279,141 1,242,813,249 34,213,065,784 -36,157,247,916 306,014,153 -512,336,150 1,571,311,686,488 116,353,621,631 87,386,154,594 13,241,242,411 19,156,700,511 27,177,182,291 49,039,645,514 2,524,920,601 -1,899,735,143 -554,718,675 25,569,923 1,093,499,836 103,749,877,743 18,957,840,722 -55,929,562,775 140,216,388 872,985,611 35,944,464,686 994,024,322,436 389,049,061,130 81,604,509,901 7,711,433,912 54,375,267,100 4,690,396,604 12,399,981,000 -24,711,163,490 3,918,556,492 7,203,578,337 -746,895,323 16,006,598,082 6,045,390,141 324,516,315 16,913,427,258 (34,984,727,473) 31,018,075,206 28,077,314,713 46,608,755,980 (17,657,965,903) 13,090,909 (54,953,376,018) 29,879,383,616 (434,735,503) 143,023,453 1,595,602,591 (7,196,370,197) (274,418,182) (207,736,421) 124,615,955 (89,910,979,274) 30,911,286,922 771,624,700 (14,788,240,732) 1,268,735,394 (3,250,309,491) 176,446,612 111,847,239 (2,139,108,346) 11,566,512,401 122,251,824 1,745,941,038 (4,501,849,200) (2,718,198,681) 1,984,223,344 9,402,336,517 102,257,665 (156,453,826) 3,000 (1) (21,474,428,824) 33,120,641 53,581,345 3,266,583,373 340,204,009 2,350,804,991 1,204,155,739 (86,763,607) (2,466,484,409) 107,898,358 751,059,678 719,333,982 395,616,919 30,236,590 (9,164,034,771) (40,811,802) (836,285,743) (118,564,103) (22,010,163) (801,513,125) 1,802,844,845 13,924,903,537 (71,647,803) (5,733,719,631) 533,136,379 55,426,311 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 TMP BVG PPG VSH NAG KST DPR LTC VHH S99 SD2 BKC PNJ PGI PTI STT TMS HAG ASP PTC PVA S74 TCR HAP TPC NVT VFG PVV ALP TDH CMI FLC HJS BHC HBE EFI CTN NDN L18 VC3 MEC POT VC5 VNR PNC HOSE HNX HNX HOSE HNX HNX HOSE HNX HNX HNX HNX HNX HOSE HOSE HNX HOSE HOSE HOSE HOSE HOSE HNX HNX HOSE HOSE HOSE HOSE HOSE HNX HOSE HOSE HNX HOSE HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HNX HOSE 516,354,628,139 530,235,705,255 291,796,378,472 324,552,078,305 259,392,683,115 127,226,873,867 1,393,843,070,854 110,509,721,627 55,965,338,410 122,010,782,722 529,561,374,191 48,670,792,340 6,777,796,860,148 2,158,186,039,091 2,010,004,338,527 82,354,255,281 385,725,359,313 4,410,062,613,000 2,032,897,850,053 163,895,399,021 364,783,551,063 285,790,443,544 1,680,227,230,369 361,605,894,947 617,738,976,729 206,202,289,251 1,630,667,155,899 380,934,708,022 1,017,219,318,471 346,872,015,589 33,963,544,534 1,561,913,964,027 124,711,219,011 127,778,350,578 57,609,833,642 10,548,976,009 345,442,538,555 139,698,047,556 818,793,821,727 350,828,884,990 269,196,570,234 476,210,813,988 628,275,637,660 1,787,179,758,588 334,093,740,621 147,633,016,010 -35,141,830,064 -9,386,866,052 233,104,496,339 -14,404,295,533 3,010,188,997 520,715,169,793 3,326,363,800 -1,353,493,844 2,146,073,583 14,171,937,807 -15,734,984,295 249,969,381,708 98,908,689,672 64,605,894,413 -12,537,199,753 81,896,944,141 351,853,781,000 26,395,242,370 -57,051,214,763 -126,927,388,516 18,544,481,275 1,162,284,574 10,507,706,882 30,629,412,620 -70,579,348,167 91,216,622,007 -48,409,046,353 -139,438,695,201 20,351,610,842 9,409,841,049 36,668,372,961 26,300,190,697 -16,100,266,150 183,475,928 11,705,376,558 1,115,506,455 7,225,802,483 9,191,398,534 10,805,744,796 9,143,531,204 7,547,675,537 8,315,091,795 330,775,621,378 -12,190,710,432 516,354,628,139 532,071,053,856 291,796,378,473 332,190,919,819 259,392,683,115 127,336,456,295 1,384,643,243,393 110,340,984,170 55,726,269,319 122,010,782,722 529,561,374,191 48,670,792,340 6,777,869,795,148 2,158,186,039,091 1,822,547,973,045 83,082,146,076 383,954,827,505 4,399,516,897,000 2,032,897,850,053 163,150,866,668 358,619,419,800 285,790,443,544 1,680,221,486,409 362,900,661,459 617,738,976,729 206,202,289,251 1,630,667,155,899 379,239,537,883 978,581,082,915 288,383,555,328 32,430,230,023 1,561,913,964,027 124,490,493,391 128,114,837,820 56,768,794,995 10,548,976,009 345,442,538,555 139,698,047,556 818,467,836,362 350,828,884,990 288,318,973,934 471,496,624,296 626,624,418,842 1,787,179,758,588 334,142,648,021 146,394,150,592 -36,697,573,370 -13,970,890,110 233,998,072,998 -9,631,420,851 2,848,792,459 539,749,024,862 3,571,572,220 -1,341,930,769 2,146,073,583 14,291,021,283 -16,936,992,620 254,408,662,493 98,908,689,672 64,495,965,764 -21,638,909,755 82,605,215,315 349,964,246,000 25,178,797,755 -56,526,992,762 -144,868,362,762 18,544,481,275 3,403,620,975 10,560,543,811 29,957,761,944 -69,725,766,164 91,216,622,007 -47,965,853,575 -144,861,952,785 32,777,805,591 1,349,787,435 36,333,913,591 27,458,727,657 -20,367,058,729 169,490,119 11,705,376,558 841,238,580 7,225,802,483 9,423,272,173 19,555,310,021 12,099,866,037 7,833,637,851 7,463,743,543 255,775,621,378 -16,875,325,666 (1,835,348,601) (1) (7,638,841,514) (109,582,428) 9,199,827,461 168,737,457 239,069,091 (72,935,000) 187,456,365,482 (727,890,795) 1,770,531,808 10,545,716,000 744,532,353 6,164,131,263 5,743,960 (1,294,766,512) 1,695,170,139 38,638,235,556 58,488,460,261 1,533,314,511 220,725,620 (336,487,242) 841,038,647 325,985,365 (19,122,403,700) 4,714,189,692 1,651,218,818 (48,907,400) 1,238,865,418 1,555,743,306 4,584,024,058 (893,576,659) (4,772,874,682) 161,396,538 (19,033,855,069) (245,208,420) (11,563,075) (119,083,476) 1,202,008,325 (4,439,280,785) 109,928,649 9,101,710,002 (708,271,174) 1,889,535,000 1,216,444,615 (524,222,001) 17,940,974,246 (2,241,336,401) (52,836,929) 671,650,676 (853,582,003) (443,192,778) 5,423,257,584 (12,426,194,749) 8,060,053,614 334,459,370 (1,158,536,960) 4,266,792,579 13,985,809 274,267,875 (231,873,639) (8,749,565,225) (2,956,334,833) (285,962,314) 851,348,252 75,000,000,000 4,684,615,234 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 SDD CTX NHW KDC VNI CTA CAN DNC HNM PHR BMI PXM VFR VNC STC VTC RCL VSI MCG PVX PVL SJE DNP SBC SGT CCM CLP NBB OGC SHI VAT ALT PHC KSS C21 DIC LM3 GIL SAM SDB MPC TMT OCH SDE VNH HNX HNX HOSE HOSE HOSE HNX HNX HNX HNX HOSE HOSE HOSE HNX HNX HNX HNX HNX HOSE HOSE HNX HNX HNX HNX HOSE HOSE HNX HOSE HOSE HOSE HOSE HNX HNX HNX HOSE HOSE HOSE HNX HOSE HOSE HNX HOSE HOSE HNX HNX HOSE 92,887,505,003 554,156,353,536 1,641,507,414,442 4,318,330,269,347 33,103,837,198 37,256,116,087 674,553,166,466 105,277,675,066 273,898,486,110 2,218,195,152,911 2,618,029,805,777 201,069,715,307 502,970,004,843 262,435,512,822 263,667,880,824 77,790,688,750 131,236,022,450 252,246,872,439 1,908,241,457,219 5,151,329,439,827 13,213,306,715 874,497,688,136 322,537,914,525 1,018,170,907,597 369,045,907,499 186,640,637,810 996,901,837,991 473,267,434,394 1,420,139,349,881 2,150,622,851,866 11,942,293,076 133,707,565,228 647,048,185,359 447,952,716,598 115,377,359,829 1,217,577,000,123 306,924,224,922 994,210,116,821 907,455,068,858 208,456,235,030 7,845,863,103,737 582,009,248,733 506,096,279,393 32,447,445,904 102,537,175,184 773,626,480 5,570,983,377 30,642,780,629 357,215,751,015 38,783,356 520,093,342 11,302,094,993 2,593,963,578 1,221,301,385 602,664,647,946 91,433,152,228 -100,346,356,509 5,963,661,208 24,521,177,041 13,990,410,956 -3,126,307,945 23,183,190,055 8,846,145,716 2,624,888,345 -1,087,789,672,676 -26,508,263,416 26,403,786,892 8,849,418,039 18,435,306,786 -224,897,528,846 8,686,965,801 -8,479,431,067 171,420,552,661 54,332,491,883 5,318,830,188 107,299,377 -6,339,539,050 2,188,180,436 -531,238,184 58,664,142,377 5,889,501,976 1,505,517,340 33,183,939,326 108,907,085,954 -35,743,399,400 90,966,770,711 1,003,572,839 99,034,386,472 2,131,091,689 -15,670,991,450 45,792,407,238 522,619,643,597 1,640,937,002,113 4,311,914,226,281 30,820,038,143 31,014,010,650 673,330,217,903 105,290,042,320 234,862,570,173 2,218,195,152,911 2,612,343,094,252 200,146,358,637 502,790,851,125 261,286,859,486 263,667,800,777 77,394,796,198 131,236,022,450 251,029,903,181 1,875,852,428,491 4,660,992,660,732 13,194,168,479 874,497,688,136 305,979,407,085 1,018,387,380,677 369,045,907,499 172,869,800,729 996,884,684,425 1,077,485,967,514 1,394,014,284,002 2,147,955,492,946 12,164,858,216 133,576,525,933 646,489,188,177 447,952,716,598 115,377,359,829 1,204,898,067,215 295,073,855,122 994,275,400,196 907,627,960,197 208,456,235,030 7,965,666,905,962 582,009,248,733 506,111,811,191 32,447,445,904 100,089,432,238 142,939,145 10,968,440,430 30,657,311,026 353,944,403,336 -1,844,096,426 -6,065,808,426 10,756,089,085 2,734,833,504 1,216,677,758 601,594,049,960 86,532,599,290 -109,654,668,940 8,494,042,822 23,892,653,032 13,989,579,790 -3,281,193,883 23,243,069,104 8,423,849,964 479,451,706 -1,338,390,989,631 -26,314,542,333 25,091,057,902 7,932,305,650 18,435,306,786 -224,897,528,846 7,517,972,543 -8,496,296,887 284,933,941,628 83,337,254,711 11,187,697,025 69,963,034 -6,458,705,599 -1,333,643,416 2,630,847,796 62,551,704,185 6,767,197,048 1,085,295,732 35,893,174,860 105,449,677,242 -35,743,532,240 16,839,844,522 192,567,544 96,053,825,370 1,858,535,157 -9,639,179,349 47,095,097,765 31,536,709,939 570,412,329 6,416,043,066 2,283,799,055 6,242,105,437 1,222,948,563 (12,367,254) 39,035,915,937 5,686,711,525 923,356,670 179,153,718 1,148,653,336 80,047 395,892,552 1,216,969,258 32,389,028,728 490,336,779,095 19,138,236 16,558,507,440 (216,473,080) 13,770,837,081 17,153,566 (604,218,533,120) 26,125,065,879 2,667,358,920 (222,565,140) 131,039,295 558,997,182 12,678,932,908 11,850,369,800 (65,283,375) (172,891,339) (119,803,802,225) (15,531,798) 2,447,742,946 630,687,335 (5,397,457,053) (14,530,397) 3,271,347,679 1,882,879,782 6,585,901,768 546,005,908 (140,869,926) 4,623,627 1,070,597,986 4,900,552,938 9,308,312,431 (2,530,381,614) 628,524,009 831,166 154,885,938 (59,879,049) 422,295,752 2,145,436,639 250,601,316,955 (193,721,083) 1,312,728,990 917,112,389 1,168,993,258 16,865,820 (113,513,388,967) (29,004,762,828) (5,868,866,837) 37,336,343 119,166,549 3,521,823,852 (3,162,085,980) (3,887,561,808) (877,695,072) 420,221,608 (2,709,235,534) 3,457,408,712 132,840 74,126,926,189 811,005,295 2,980,561,102 272,556,532 (6,031,812,101) 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 PTS AME CTC SD6 NSN BT6 PID VPC CMV QCG SSI DAG VDL SDH HMH V12 PVE SJC DIG FDG VGS DCS MIM PVG TPH LGL DZM API TTF LCG AMC L61 SCL BLF DHP VMC NVC HNX HNX HNX HNX HNX HOSE HNX HNX HOSE HOSE HOSE HOSE HNX HNX HNX HNX HNX HNX HOSE HOSE HNX HNX HNX HNX HNX HOSE HNX HNX HOSE HOSE HNX HNX HNX HNX HNX HNX HNX 279,843,940,109 333,592,260,433 296,088,903,230 811,272,974,234 242,740,889,222 1,296,777,750,754 34,113,573,855 17,251,487,891 4,406,374,615,731 1,366,521,477,567 849,294,221,184 881,848,310,058 375,422,574,982 309,039,398,449 121,272,479,557 517,428,267,140 461,339,787,579 177,082,357,404 790,587,898,719 2,062,128,871,493 2,821,791,473,970 117,117,535,703 99,340,575,242 4,391,600,239,966 24,535,590,685 130,289,860,124 226,574,100,446 2,174,912,394,228 689,490,102,250 100,552,559,813 509,491,198,113 67,362,282,575 363,405,315,359 261,144,487,549 978,326,755,337 998,010,455,300 -2,242,876,431 -5,981,490,898 6,416,869,104 41,312,207,375 -9,965,723,634 38,631,052,675 -1,793,585,531 -7,956,245,202 27,079,350,583 9,814,245,487 464,299,378,205 24,013,002,859 21,242,727,233 -23,673,492,233 39,581,496,485 11,109,015,421 14,257,656,924 6,294,198,004 23,251,544,819 -31,781,514,758 12,390,284,165 -7,160,462,025 162,575,657 27,859,626,337 1,365,783,636 1,107,370,511 -7,342,585,943 -20,238,630,789 11,992,379,342 -37,933,683,652 8,698,446,945 17,505,446,444 -10,670,884,120 3,098,245,130 49,547,024,521 12,737,150,832 -130,325,409,060 279,843,940,109 333,592,260,433 291,537,855,817 811,272,974,234 242,740,889,222 1,334,078,210,271 32,377,674,714 17,248,627,891 4,405,139,394,130 223,965,751,384 849,294,221,184 895,257,546,016 373,213,415,039 309,039,398,449 120,376,917,119 517,428,267,140 466,507,583,446 177,082,357,404 774,088,549,619 2,061,854,706,328 2,821,791,473,970 117,152,535,703 99,336,575,242 4,314,776,988,937 24,535,590,685 116,361,075,346 226,169,205,579 2,624,712,425,389 690,158,177,965 100,552,559,813 514,031,418,755 67,362,282,575 263,820,984,456 215,224,666,505 978,487,337,155 1,007,679,722,216 -2,242,876,431 -5,981,490,898 6,257,156,022 41,312,207,375 -9,965,723,634 23,800,332,037 -4,689,320,229 -8,828,249,204 27,164,322,378 7,788,602,266 464,299,378,161 23,891,695,016 20,829,632,222 -68,418,725,372 39,335,857,492 11,578,676,928 13,727,672,477 6,172,466,443 24,153,840,113 -37,254,293,664 12,395,284,791 -7,173,660,738 480,840,511 27,204,551,291 1,365,783,636 1,400,323,918 -7,595,357,389 -20,103,588,743 2,496,371,060 -36,574,508,412 8,698,446,945 18,082,985,839 -8,391,165,118 876,799,728 14,057,097,804 10,741,658,873 -128,031,421,166 4,551,047,413 (37,300,459,517) 1,735,899,141 2,860,000 1,235,221,601 1,142,555,726,183 (13,409,235,958) 2,209,159,943 895,562,438 (5,167,795,867) 16,499,349,100 274,165,165 (35,000,000) 4,000,000 76,823,251,029 13,928,784,778 404,894,867 (449,800,031,161) (668,075,715) (4,540,220,642) 99,584,330,903 45,919,821,044 (160,581,818) (9,669,266,916) 159,713,082 14,830,720,638 2,895,734,698 872,004,002 (84,971,795) 2,025,643,221 44 121,307,843 413,095,011 44,745,233,139 245,638,993 (469,661,507) 529,984,447 121,731,561 (902,295,294) 5,472,778,906 (5,000,626) 13,198,713 (318,264,854) 655,075,046 (292,953,407) 252,771,446 (135,042,046) 9,496,008,282 (1,359,175,240) (577,539,395) (2,279,719,002) 2,221,445,402 35,489,926,717 1,995,491,959 (2,293,987,894) ... ty niêm yết thị trường chứng khốn Việt Nam - Vận dụng mơ hình nghiên cứu phát gian lận báo cáo tài để dự đốn khả sai sót báo cáo tài cơng ty niêm yết thị trường chứng khoán Việt Nam Câu hỏi nghiên. .. cứu - Thực trạng sai sót báo cáo tài công ty niêm yết thị trường chứng khoán Việt Nam nào? - Làm để phát khả sai sót trọng yếu báo cáo tài cơng ty niêm yết? Đối tượng, phạm vi nghiên cứu 4.1 Đối... nghiên cứu 4.1 Đối tượng Luận văn nghiên cứu sai sót báo cáo tài công ty niêm yết thị trường chứng khốn Việt Nam Sai sót bao gồm gian lận sai sót khơng cố ý Tuy nhiên, sai sót gian lận nội dung nhấn
- Xem thêm -

Xem thêm: Nghiên cứu về sai sót trong báo cáo tài chính của các công ty niêm yết trên thị trường chứng khoán việt nam , Nghiên cứu về sai sót trong báo cáo tài chính của các công ty niêm yết trên thị trường chứng khoán việt nam

Gợi ý tài liệu liên quan cho bạn