Đề tài Thực trạng chính sách cổ tức của các doanh nghiệp trên thị trường chứng khoán thành phố Hồ Chí Minh

Tính cấp thiết của đề tài và mục đích nghiên cứu: Chính sách cổ tức là một phần quan trọng trong chính sách tài chính của doanh nghiệp vì nó vừa ảnh hưởng trực tiếp đến lợi ích của các cổ đông, vừa ảnh hưởng đến sự phát triển của công ty. Thời gian vừa qua, cùng với sự phát triển của thị trường chứng khoán Việt Nam, chính sách cổ tức của các doanh nghiệp Việt Nam ngày càng đóng một vai trò quan trọng, nhưng nó đã để lộ ra nhiều vấn đề, bất cập còn tồn tại. Qua đề tài nghiên cứu này, hy vọng sẽ vẽ lên được bức tranh thực trạng chính sách cổ tức của các doanh nghiệp trên thị trường chứng khoán Tp.HCM trong ba năm vừa qua và qua đó chỉ rõ ra được vấn đề đang tồn tài cũng như có những đề xuất hợp lý cho thị trường. 2. Phương pháp luận nghiên cứu: Dựa trên phương pháp quan sát, phân tích và tổng hợp là chính. Trên cơ sở hiểu biết lý thuyết về chính sách cổ tức và phân tích, đánh giá từ các số liệu tài chính và thông tin trên thị trường chứng khoán Tp.HCM 3. Kết cấu của đề tài: Lời mở đầu: Giới thiệu ý nghĩa, mục đích, phương pháp nghiên cứu và Chương 1: Các lý thuyết về chính sách cổ tức và giá trị doanh nghiệp hiện nay trên thế giới. Chương 2: Thực trạng chính sách cổ tức của các doanh nghiệp niêm yết trên thị trường chứng khoán Tp.HCM trong thời gian qua. Chương 3: Một số kiến nghị đối với chính sách cổ tức của các doanh nghiệp Việt Nam. Kết luận: Khẳng định lại kết quả nghiên cứu , những mặt còn hạn chế. MỤC LỤC Lời mở đầu . 1 Chương 1: Các lý thuyết về chính sách cổ tức và giá trị doanh nghiệp hiện nay trên thế giới 2 1.1 Các lý thuyết về chính sách cổ tức . 2 1.1.1 Lý thuyết chính sách cổ tức tiền mặt cao . 2 1.1.2 Khía cạnh về thuế và tác động của nhóm khách hàng .2 1.1.2.1 Tác động của nhóm khách hàng. 2 1.1.2.2 Tác động của thuế. 3 1.1.3 Lý thuyết chính sách cổ tức không tương thích 4 1.1.3.1 Các giả định của MM . 4 1.1.3.2. Nội dung lý thuyết của MM . 4 1.1.3.3 Trường hợp các cổ đông cũ bán đi một số cổ phiếu 7 1.2 Chính sách cổ tức trong thực tế . . 7 1.3 Một số bài nghiên cứu ở các nước trên thế giới liên quan mật thiết đến đề tài. 8 Chương 2: Thực trạng chính sách cổ tức của các doanh nghiệp niêm yết trên thị trường chứng khoán Tp.HCM trong thời gian qua. 11 2.1 Giới thiệu sơ nét về thị trường chứng khoán Việt nam. .11 2.1.1 Các đặc điểm chính của thị trường chứng khoán Việt Nam 11 2.1.2 Đặc điểm của các doanh nghiệp niêm yết. 11 2.1.3 Đặc điểm của các nhà đầu tư. .12 2.2 Thực trạng chính sách cổ tức của các công ty niêm yết trên thị trường chứng khoán Tp.HCM (HoSE) qua ba năm 2005-2007 .12 2.2.1. Đánh giá tổng quan về chính sách cổ tức của các doanh nghiệp niêm yết trên TTCK Tp.HCM trong thời gian qua. .12 2.2.1.1 Vài nét chung 12 2.2.1.2 Một vài số liệu tổng hợp .14 2.2.2 chính sách chi trả của các doanh nghiệp . 15 2.2.2.1. Về hình thức chi trả 15 2 2.2.2.2 Phân tích mối quan hệ giữa cổ tức (DIV) và thu nhập trên mỗi cổ phần (EPS) 21 2.2.2.3 Tỷ trọng chi trả cổ tức trong thu nhập của doanh nghiệp (DIV/EPS). . 22 2.3 Phân tích chính sách cổ tức theo ngành. . 26 2.3.1 Tổng quan . 26 2.3.2 Xét về hình thức chi trả cổ tức. 29 2.3.3 Xét về tỷ lệ chi trả cổ tức trên thu nhập mỗi cổ phần (DIV/EPS). 29 2.3.4 Phân tích chính sách cổ tức của một số ngành tiêu biểu: 32 2.3.4.1 Ngành thực phẩm và đồ uống: . 32 2.3.4.2 Ngành bất động sản: . 36 2.3.4.3 Ngành dược. . 39 2.3.4.4 Ngành hóa chất: . 42 Chương 3: Một số kiến nghị đối với chính sách cổ tức của các doanh nghiệp Việt Nam. . 44 1. Tổng hợp nhận xét đánh giá chung về những tồn tại của chính sách cổ tức trên TTCK Việt Nam trong thời gian qua. 44 2. Các kiến nghị và giải pháp đối với chính sách cổ tức của các doanh nghiệp Việt Nam . 46 Kết luận. . 48

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PC 1285 10.00% 0.00% 10.00% 77.82% 0.00% 1 6,000,000 73 NAV 7430 6.00% 6.00% 0.00% 8.08% 8.08% 1 74 NHC 4730 28.50% 21.00% 7.50% 60.25% 44.40% 3 99,418 75 NKD 6020 38.00% 18.00% 20.00% 63.12% 29.90% 3 1,679,999 76 NSC 5050 10.50% 10.50% 0.00% 20.79% 20.79% 1 404,490 77 NTL 78 PAC 1980 9.00% 9.00% 0.00% 45.45% 45.45% 1 79 PET 80 PGC 1770 12.00% 12.00% 0.00% 67.80% 67.80% 1 81 PIT 82 PJT 2370 14.00% 14.00% 0.00% 59.07% 59.07% 1 83 PMS 1650 14.00% 14.00% 0.00% 84.85% 84.85% 1 84 PNC 1880 12.00% 6.00% 6.00% 63.83% 31.91% 2 1,000,000 240,000 85 PPC 3150 15.00% 10.00% 5.00% 47.62% 31.75% 2 15,535,000 86 PRUBF1 87 PVD 1710 14.00% 0.00% 14.00% 81.87% 0.00% 1 9,520,000 88 PVT 89 RAL 5850 8.00% 8.00% 0.00% 13.68% 13.68% 1 7,915,000 90 REE 7500 16.00% 16.00% 0.00% 21.33% 21.33% 2 5,549,410 91 RHC 4380 20.00% 20.00% 0.00% 45.66% 45.66% 1 92 RIC 72 93 SAF 3340 17.00% 17.00% 0.00% 50.90% 50.90% 1 94 SAM 5530 36.00% 16.00% 20.00% 65.10% 28.93% 3 4,680,000 10,899,216 95 SAV 4040 16.00% 16.00% 0.00% 39.60% 39.60% 2 2,000,000 96 SBT 97 SC5 98 SCD 2200 7.00% 7.00% 0.00% 31.82% 31.82% 1 99 SDN 2150 9.00% 9.00% 0.00% 41.86% 41.86% 1 100 SFC 4590 15.00% 15.00% 0.00% 32.68% 32.68% 2 101 SFI 12230 10.00% 10.00% 0.00% 8.18% 8.18% 1 102 SFN 2300 25.00% 25.00% 0.00% 108.70% 108.70% 1 103 SGC 4400 30.00% 30.00% 0.00% 68.18% 68.18% 2 104 SGH 1630 12.00% 12.00% 0.00% 73.62% 73.62% 1 105 SGT 106 SHC 2280 15.00% 15.00% 0.00% 65.79% 65.79% 2 107 SJ1 2850 20.90% 20.90% 0.00% 73.33% 73.33% 2 108 SJD 3130 30.00% 0.00% 30.00% 95.85% 0.00% 1 6,000,000 109 SJS 5990 53.33% 20.00% 33.33% 89.03% 33.39% 3 15,000,000 110 SMC 4020 99.00% 14.00% 85.00% 246.27% 34.83% 3 5,100,000 111 SSC 3730 20.00% 20.00% 0.00% 53.62% 53.62% 2 112 SSI 113 ST8 114 STB 2460 22.00% 0.00% 22.00% 89.43% 0.00% 2 44,067,683 115 TAC 2410 12.00% 12.00% 0.00% 49.79% 49.79% 1 116 TCM 117 TCR 2220 12.00% 0.00% 12.00% 54.05% 0.00% 1 3.596.831 118 TCT 6340 8.00% 8.00% 0.00% 12.62% 12.62% 1 119 TDH 6290 25.00% 5.00% 20.00% 39.75% 7.95% 2 3,400,000 120 TMC 4020 55.53% 22.20% 33.33% 138.13% 55.22% 3 854,710 121 TMS 3710 15.00% 15.00% 0.00% 40.43% 40.43% 2 122 TNA 4110 20.00% 20.00% 0.00% 48.66% 48.66% 2 123 TNC 124 TPC 125 TRC 126 TRI 1910 15.00% 15.00% 0.00% 78.53% 78.53% 1 127 TS4 2430 5.00% 5.00% 0.00% 20.58% 20.58% 1 128 TSC 129 TTC 1900 12.00% 12.00% 0.00% 63.16% 63.16% 1 130 TTF 131 TTP 5480 15.00% 15.00% 0.00% 27.37% 27.37% 2 132 TYA 1170 10.00% 0.00% 10.00% 85.47% 0.00% 1 482,430 133 UIC 134 UNI 1940 15.00% 15.00% 0.00% 77.32% 77.32% 2 135 VFC 2330 15.00% 15.00% 0.00% 64.38% 64.38% 2 136 VFMVF1 137 VGP 4090 14.00% 14.00% 0.00% 34.23% 34.23% 2 138 VHC 139 VHG 140 VIC 141 VID 2050 10.00% 0.00% 10.00% 48.78% 0.00% 1 845,570 142 VIP 1980 12.00% 12.00% 0.00% 60.61% 60.61% 1 143 VIS 1610 14.00% 0.00% 14.00% 86.96% 0.00% 1 1,400,000 144 VNE 145 VNM 4390 19.00% 19.00% 0.00% 43.28% 43.28% 2 7,950,000 146 VPK 1560 10.00% 10.00% 0.00% 64.10% 64.10% 1 147 VPL 148 VSC 73 149 VSH 2110 14.00% 14.00% 0.00% 66.35% 66.35% 2 150 VTA 590 5.00% 5.00% 0.00% 84.75% 84.75% 1 151 VTB 3120 12.00% 12.00% 0.00% 38.46% 38.46% 1 152 VTC 1420 8.00% 8.00% 0.00% 56.34% 56.34% 1 810,460 153 VTO Bảng 3. Số liệu cổ tức của các công ty niêm yết trên HOSE năm 2005 STT Mã CK Eps điều chỉnh Tỷ lệ cổ tức Tiền mặt Cổ tức cổ phần DIV/EPS DIV/EPS (tiền mặt) Số kỳ chi trả Phát hành mới trong năm (không dùng để chi trả cổ tức) Phát hành dùng để chi trả cổ tức cp 1 ABT 2 ACL 3 AGF 5094.6 13.00% 8.00% 5.00% 25.52% 15.70% 2 208,956 4 ALP 5 ALT 6 ANV 7 ASP 8 BBC 2199.7 12.00% 12.00% 0.00% 54.55% 54.55% 2 9 BBT 143.6 0.00% 0.00% 0.00% 0.00% 0.00% 0 10 BHS 11 BMC 12 BMP 13 BPC 2345.4 15.00% 15.00% 0.00% 63.95% 63.95% 2 14 BT6 3431.6 15.00% 15.00% 0.00% 43.71% 43.71% 2 15 BTC 172.4 0.00% 0.00% 0.00% 0.00% 0.00% 0 16 CAN 2098.7 12.50% 12.50% 0.00% 59.56% 59.56% 2 17 CII 18 CLC 19 COM 20 CYC 21 DCC 22 DCT 23 DHA 9484.7 30.00% 30.00% 0.00% 31.63% 31.63% 4 24 DHG 25 DIC 26 DMC 27 DNP 28 DPC 1486.8 12.00% 12.00% 0.00% 80.71% 80.71% 1 29 DPM 30 DPR 31 DQC 32 DRC 33 DTT 34 DXP 35 DXV 36 FBT 37 FMC 74 38 FPC 39 FPT 40 GIL 4413.1 16.00% 16.00% 0.00% 36.26% 36.26% 3 2,000,000 41 GMC 42 GMD 3913.6 78.67% 12.00% 66.67% 201.02% 30.66% 2 13,809,374 43 GTA 44 HAP 4492.3 20.00% 20.00% 0.00% 44.52% 44.52% 3 45 HAS 5253.7 40.00% 15.00% 25.00% 76.14% 28.55% 2 497,890 46 HAX 47 HBC 48 HBD 49 HDC 50 HMC 51 HPG 52 HRC 53 HSI 54 HT1 55 HTV 1850.4 13.00% 13.00% 0.00% 70.26% 70.26% 1 56 ICF 57 IFS 58 IMP 59 ITA 60 KDC 3967 36.00% 16.00% 20.00% 90.75% 40.33% 3 5,000,000 61 KHA 4461.5 23.00% 18.00% 5.00% 51.55% 40.35% 3 156,750 62 KHP 63 L10 64 LAF 1731.1 11.00% 11.00% 0.00% 63.54% 63.54% 2 65 LBM 66 LGC 67 LSS 68 MAFPF1 69 MCP 70 MCV 71 MHC 2417.6 15.00% 15.00% 0.00% 62.05% 62.05% 2 72 MPC 73 NAV 74 NHC 5190.4 16.75% 16.75% 0.00% 32.27% 32.27% 2 75 NKD 4844.7 38.00% 18.00% 20.00% 78.44% 37.15% 3 2,000,000 1,400,000 76 NSC 77 NTL 78 PAC 79 PET 80 PGC 81 PIT 82 PJT 83 PMS 1895.3 12.00% 12.00% 0.00% 63.31% 63.31% 1 84 PNC 1424.3 12.00% 12.00% 0.00% 84.25% 84.25% 2 1,000,000 85 PPC 86 PRUBF1 87 PVD 88 PVT 89 RAL 90 REE 2408.2 14.00% 14.00% 0.00% 58.13% 58.13% 2 5,000,000 91 RHC 92 RIC 75 93 SAF 94 SAM 3683 49.33% 16.00% 33.33% 133.94% 43.44% 3 5,400,000 9,359,428 95 SAV 3683.6 16.00% 16.00% 0.00% 43.44% 43.44% 2 96 SBT 97 SC5 98 SCD 99 SDN 100 SFC 3924.5 17.00% 17.00% 0.00% 43.32% 43.32% 2 101 SFI 102 SFN 103 SGC 104 SGH 1446.9 10.00% 10.00% 0.00% 69.11% 69.11% 2 105 SGT 106 SHC 107 SJ1 108 SJD 109 SJS 110 SMC 111 SSC 4895.8 20.00% 20.00% 0.00% 40.85% 40.85% 2 112 SSI 113 ST8 114 STB 115 TAC 116 TCM 117 TCR 118 TCT 119 TDH 120 TMC 121 TMS 4068.5 15.00% 15.00% 0.00% 36.87% 36.87% 2 122 TNA 3269.7 20.00% 20.00% 0.00% 61.17% 61.17% 2 123 TNC 124 TPC 125 TRC 126 TRI 1254.9 15.00% 15.00% 0.00% 119.53% 119.53% 1 127 TS4 2073.7 6.00% 6.00% 0.00% 28.93% 28.93% 1 128 TSC 129 TTC 130 TTF 131 TTP 132 TYA 1855.2 15.00% 0.00% 15.00% 80.85% 0.00% 1 3,150,913 133 UIC 134 UNI 135 VFC 136 VFMVF1 137 VGP 138 VHC 139 VHG 140 VIC 141 VID 142 VIP 143 VIS 144 VNE 145 VNM 3808.1 17.00% 17.00% 0.00% 44.64% 44.64% 2 146 VPK 147 VPL 148 VSC 76 149 VSH 150 VTA 151 VTB 152 VTC 4021.8 46.83% 13.50% 33.33% 116.44% 33.57% 2 810,460 153 VTO 77 Bảng 4. Một số chỉ tiêu tài chính của các công ty niêm yết trên HOSE năm 2007 S T T Mã CK Lợi nhuận sau thuế Khen thưởng , phúc lợi Nợ Vốn chủ sở hữu Vốn đầu tư của chủ sở hữu Tỗng tài sản D/E D/ A Doanh thu thuần Lãi vay Tổng thu nhập trước thuế 1 AB T 40,921,0 00,000 127,819,0 44,359 287,597,3 59,537 62,999,99 0,000 415,416,4 03,896 44.4 4% 30. 77 % 429,705,5 74,013 45,403,8 91,975 2 AC L 13,662,0 00,000 85,863,72 2,948 130,621,9 68,294 90,000,00 0,000 216,485,6 91,242 65.7 3% 39. 66 % 537,448,6 01,761 4,213,27 0,028 63,577,5 08,736 3 AG F 39,588,0 00,000 222,465,6 65,696 621,740,9 98,221 128,592,8 80,000 844,206,6 63,917 35.7 8% 26. 35 % 1,233,733, 966,075 9,423,85 2,016 43,044,4 17,319 4 AL P 99,918,0 00,000 235,683,8 45,812 644,360,8 80,911 300,000,0 00,000 880,044,7 26,723 36.5 8% 26. 78 % 356,153,3 67,616 3,051,34 2,647 121,684, 386,721 5 AL T 9,377,00 0,000 33,784,93 5,270 202,055,0 07,573 39,951,25 0,000 235,839,9 42,843 16.7 2% 14. 33 % 180,245,2 92,938 4,707,08 8,710 9,394,18 2,504 6 AN V 386,352, 000,000 482,959,4 05,410 1,781,719, 677,941 660,000,0 00,000 2,264,679, 083,351 27.1 1% 21. 33 % 3,193,437, 000,000 22,535,0 00,000 430,720, 000,000 7 ASP 21,400,8 47,407 320,656,0 61,782 264,265,1 21,274 126,000,0 00,000 584,921,1 83,056 121. 34% 54. 82 % 1,264,116, 112,363 7,386,59 1,212 28,810,8 61,661 8 BB C 24,443,0 00,000 172,176,5 11,837 206,995,9 44,324 107,707,8 20,000 379,172,4 56,161 83.1 8% 45. 41 % 453,975,4 98,496 3,297,17 4,121 33,325,0 98,969 9 BB T 3,009,00 0,000 46,558,02 6,139 75,991,74 5,101 68,400,00 0,000 122,549,7 71,240 61.2 7% 37. 99 % 68,851,00 0,000 2,607,00 0,000 3,439,00 0,000 1 0 BH S 53,633,0 00,000 7,768,8 09,935 289,042,9 44,038 380,383,4 04,815 168,477,2 70,000 669,426,3 48,853 75.9 9% 43. 18 % 641,379,4 20,936 13,449,7 69,635 53,633,0 26,705 1 1 BM C 43,267,0 00,000 3,249,2 41,191 17,503,44 8,802 76,994,99 8,247 39,342,00 0,000 94,498,44 7,049 22.7 3% 18. 52 % 103,202,5 42,647 49,565,9 92,334 1 2 BM P 93,426,0 00,000 76,150,28 4,813 421,586,8 49,450 140,405,8 00,000 497,737,1 34,263 18.0 6% 15. 30 % 679,999,8 38,956 298,149, 452 111,271, 793,002 1 3 BP C 10,898,0 00,000 14,006,32 9,773 71,294,96 5,303 38,000,00 0,000 85,301,29 5,076 19.6 5% 16. 42 % 143,310,8 73,926 13,051,7 06,477 1 4 BT6 37,450,0 00,000 393,107,1 00,921 313,770,2 40,349 109,978,5 00,000 706,877,3 41,270 125. 29% 55. 61 % 689,934,0 67,823 4,432,98 4,216 48,860,8 83,160 1 5 BT C 542,000, 000 26,010,74 1,985 7,737,099, 830 13,180,26 2,313 33,747,84 1,815 336. 18% 77. 07 % 15,396,31 8,797 542,000, 000 1 6 CA N 10,051,0 00,000 42,869,32 2,174 79,797,48 1,517 50,000,00 0,000 122,666,8 03,691 53.7 2% 34. 95 % 309,680,3 77,909 12,423,9 78,209 1 7 CII 95,819,0 00,000 917,976,4 04,466 773,670,9 10,636 400,000,0 00,000 1,691,647, 315,102 118. 65% 54. 27 % 177,424,3 99,389 44,591,6 58,382 107,123, 566,856 1 8 CL C 45,598,0 00,000 211,168,0 00,000 139,208,0 00,000 350,376,0 00,000 151. 69% 60. 27 % 813,948,0 00,000 10,740,0 00,000 49,014,0 00,000 1 9 CO M 15,209,0 00,000 47,453,36 1,859 284,927,0 21,721 79,999,17 0,000 332,380,3 83,580 16.6 5% 14. 28 % 2,087,941, 306,742 17,651,5 91,621 2 0 CY C 4,991,00 0,000 167,750,9 57,763 111,484,7 27,298 90,478,55 0,000 279,235,6 85,061 150. 47% 60. 08 % 163,436,3 42,159 736,097, 137 4,991,08 0,957 2 1 DC C 19,504,0 00,000 148,457,8 15,799 212,651,2 21,937 103,000,0 00,000 361,109,0 37,736 69.8 1% 41. 11 % 375,442,5 82,399 27,059,4 34,380 2 2 DC T 33,574,0 00,000 66,304,00 0,000 307,422,0 00,000 373,726,0 00,000 21.5 7% 17. 74 % 157,447,0 00,000 719,000, 000 39,112,0 00,000 2 3 DH A 36,812,0 00,000 28,905,00 0,000 208,025,0 00,000 236,930,0 00,000 13.8 9% 12. 20 % 98,130,00 0,000 48,604,0 00,000 2 DH 127,093, 290,631,4 651,577,1 200,000,0 942,208,5 44.6 30. 1,269,279, 15,393,8 128,311, 78 4 G 000,000 17,938 46,849 00,000 64,787 0% 85 % 925,381 78,923 970,349 2 5 DIC 13,714,0 00,000 132,100,2 57,326 60,857,48 4,412 33,600,00 0,000 192,957,7 41,738 217. 06% 68. 46 % 592,285,1 49,831 3,637,86 9,475 15,945,9 78,026 2 6 DM C 64,182,0 00,000 140,858,3 11,071 462,007,3 38,870 137,699,9 90,000 602,865,6 49,941 30.4 9% 23. 36 % 811,126,4 94,750 3,376,00 0,415 64,265,6 98,636 2 7 DN P 5,235,00 0,000 81,495,16 1,555 34,216,61 2,682 20,000,00 0,000 115,711,7 74,237 238. 17% 70. 43 % 149,368,2 42,330 3,555,23 8,573 6,087,25 7,053 2 8 DP C 3,067,00 0,000 15,039,67 1,046 20,733,52 8,128 15,872,80 0,000 35,773,19 9,174 72.5 4% 42. 04 % 63,680,82 4,234 867,000, 000 3,407,27 9,992 2 9 DP M 1,320,79 6,000,00 0 1,361,387 ,120,687 4,377,160, 453,839 3,800,000 ,000,000 5,738,547, 574,526 31.1 0% 23. 72 % 3,779,037, 911,197 81,495,3 61,172 1,329,68 3,380,31 9 3 0 DP R 230,620, 000,000 462,943,0 00,000 668,559,0 00,000 1,131,502, 000,000 69.2 4% 40. 91 % 703,796,0 00,000 230,620, 000,000 3 1 DQ C 205,387, 000,000 3 2 DR C 70,868,0 00,000 114,072,1 43,237 208,533,4 06,079 130,385,5 20,000 322,605,5 49,316 54.7 0% 35. 36 % 1,169,780, 663,174 22,105,4 50,200 70,867,5 62,984 3 3 DT T 4,726,00 0,000 5,083,038 ,070 100,846,8 29,637 52,000,00 0,000 105,929,8 67,707 5.04 % 4.8 0% 54,860,31 0,253 294,507, 515 4,788,12 7,351 3 4 DX P 15,312,0 00,000 1,100,0 00,000 39,068,89 0,360 63,919,08 4,738 52,500,00 0,000 102,987,9 75,098 61.1 2% 37. 94 % 73,016,34 9,368 2,239,25 2,195 15,312,3 83,368 3 5 DX V 3 6 FB T 15,109,0 00,000 458,064,8 66,478 165,310,1 69,634 150,000,0 00,000 623,375,0 36,112 277. 09% 73. 48 % 366,020,2 30,402 25,531,3 48,782 16,177,3 06,324 3 7 FM C 27,495,0 00,000 5,026,3 50,573 220,215,7 97,164 162,944,8 85,674 79,000,00 0,000 383,160,6 82,838 135. 15% 57. 47 % 999,763,5 71,406 9,838,09 2,817 27,771,2 12,672 3 8 FP C 65,735,0 00,000 154,106,0 90,820 952,304,0 77,882 329,999,9 10,000 1,106,410, 168,702 16.1 8% 13. 93 % 582,067,3 95,648 11,943,2 19,418 81,069,1 07,492 3 9 FPT 725,911, 000,000 3,094,037 ,392,967 1,979,408, 622,819 923,525,7 90,000 5,073,446, 015,786 156. 31% 60. 98 % 13,498,89 0,769,841 1,028,98 5,307,73 5 4 0 GIL 26,530,0 00,000 51,145,10 9,412 333,207,9 48,824 102,198,1 80,000 384,353,0 58,236 15.3 5% 13. 31 % 449,156,1 27,391 34,073,8 23,117 4 1 GM C 14,303,0 00,000 72,713,30 4,087 108,872,1 13,414 46,694,97 0,000 181,585,4 17,501 66.7 9% 40. 04 % 355,908,8 86,226 3,868,19 5,667 17,501,1 25,935 4 2 GM D 282,418, 000,000 865,943,0 00,000 2,262,071, 000,000 3,128,014, 000,000 38.2 8% 27. 68 % 1,185,515, 000,000 282,418, 000,000 4 3 GT A 14,848,0 00,000 92,682,45 2,007 107,094,5 07,542 84,077,50 0,000 199,776,9 59,549 86.5 4% 46. 39 % 133,639,9 79,547 347,443, 606 16,489,6 84,439 4 4 HA P 84,859,0 00,000 208,138,0 00,000 504,059,0 00,000 712,197,0 00,000 41.2 9% 29. 22 % 248,637,0 00,000 1,968,00 0,000 100,007, 000,000 4 5 HA S 13,985,0 00,000 143,881,7 70,508 154,018,3 46,521 59,919,06 0,000 297,900,1 17,029 93.4 2% 48. 30 % 152,021,5 14,939 1,296,52 5,485 19,385,7 80,428 4 6 HA X 7,949,00 0,000 60,838,29 7,842 27,769,35 9,886 16,257,30 0,000 88,607,65 7,728 219. 08% 68. 66 % 473,274,6 49,547 2,569,09 5,319 9,514,47 1,307 4 7 HB C 27,834,0 00,000 405,512,2 43,103 533,544,4 36,903 135,000,0 00,000 939,056,6 80,006 76.0 0% 43. 18 % 459,632,9 00,311 7,536,34 1,035 32,626,5 55,907 4 8 HB D 2,475,00 0,000 10,386,25 3,802 19,538,09 5,961 29,924,34 9,763 53.1 6% 34. 71 % 51,840,90 7,466 65,000,0 00 2,675,25 4,251 4 9 HD C 27,235,0 00,000 483,418,0 00,000 139,285,0 00,000 622,703,0 00,000 347. 07% 77. 63 % 249,633,0 00,000 2,799,00 0,000 36,759,0 00,000 5 0 HM C 38,225,0 00,000 267,389,0 29,759 195,345,1 55,197 158,000,0 00,000 462,734,1 84,956 136. 88% 57. 78 % 2,800,364, 406,236 7,275,25 0,944 38,225,0 85,330 5 1 HP G 642,094, 000,000 573,581,6 99,616 2,905,415, 122,303 1,320,000 ,000,000 3,478,996, 821,919 19.7 4% 16. 49 % 2,294,108, 247,554 437,978, 875,848 79 5 2 HR C 132,910, 000,000 67,191,00 7,823 339,834,3 57,790 172,609,7 60,000 407,025,3 65,613 19.7 7% 16. 51 % 296,007,6 65,488 36,047,9 16 132,910, 426,207 5 3 HSI 25,035,0 00,000 463,682,0 00,000 135,619,0 00,000 599,301,0 00,000 341. 90% 77. 37 % 656,894,0 00,000 25,035,0 00,000 5 4 HT 1 100,339, 000,000 1,414,959 ,759,192 960,253,8 51,379 870,000,0 00,000 2,375,213, 610,571 147. 35% 59. 57 % 2,192,927, 887,238 18,107,3 25,708 100,338, 834,623 5 5 HT V 15,453,0 00,000 12,032,12 5,027 193,786,0 85,815 100,800,0 00,000 205,818,2 10,842 6.21 % 5.8 5% 76,089,48 1,779 60,666,6 67 17,984,0 55,049 5 6 ICF 19,616,0 00,000 188,151,0 00,000 143,565,0 00,000 331,716,0 00,000 131. 06% 56. 72 % 326,025,0 00,000 5,878,00 0,000 19,616,0 00,000 5 7 IFS 72,628,0 00,000 465,195,0 00,000 405,020,0 00,000 870,215,0 00,000 114. 86% 53. 46 % 723,272,0 00,000 79,135,0 00,000 5 8 IM P 54,343,0 00,000 70,873,65 4,857 497,551,8 64,431 116,598,2 00,000 568,425,5 19,288 14.2 4% 12. 47 % 451,602,3 12,557 749,658, 500 63,230,6 37,617 5 9 ITA 371,658, 000,000 1,351,541 ,520,512 3,303,474, 684,751 1,000,000 ,000,000 4,655,016, 205,263 40.9 1% 29. 03 % 918,301,7 47,683 28,216,8 38,449 460,466, 965,779 6 0 KD C 240,703, 033,755 12,287, 696,787 586,974,7 74,362 2,457,284, 329,619 469,996,6 50,000 3,044,259, 103,981 23.8 9% 19. 28 % 1,233,118, 922,409 30,574,6 76,184 240,703, 033,755 6 1 KH A 13,270,0 00,000 123,281,1 75,403 234,973,2 72,910 130,748,6 70,000 358,254,4 48,313 52.4 7% 34. 41 % 74,816,72 1,608 2,267,12 5,290 16,588,7 48,030 6 2 KH P 46,074,0 00,000 254,232,4 19,931 214,533,0 38,604 174,090,8 60,000 468,765,4 58,535 118. 51% 54. 23 % 758,905,1 42,269 46,390,1 02,605 6 3 L10 12,539,0 00,000 177,697,1 60,795 107,583,3 10,764 90,000,00 0,000 285,280,4 71,559 165. 17% 62. 29 % 205,845,5 07,372 8,495,77 3,396 14,864,3 48,932 6 4 LA F 21,108,0 00,000 72,488,75 1,329 90,230,60 3,103 57,989,01 0,000 162,719,3 54,432 80.3 4% 44. 55 % 626,502,8 44,994 9,541,83 6,702 24,783,1 36,793 6 5 LB M 4,273,00 0,000 48,476,57 7,438 59,876,84 5,322 41,355,60 0,000 108,353,4 22,760 80.9 6% 44. 74 % 57,599,01 0,121 3,178,13 9,662 4,272,98 7,905 6 6 LG C 4,047,00 0,000 187,466,9 68,333 82,667,83 3,275 46,000,00 0,000 270,134,8 01,608 226. 77% 69. 40 % 58,925,80 3,077 297,567, 794 4,436,13 6,185 6 7 LSS 81,570,0 00,000 243,718,0 00,000 625,533,0 00,000 869,251,0 00,000 38.9 6% 28. 04 % 813,958,0 00,000 8,110,00 0,000 112,308, 000,000 6 8 MA FPF 1 6 9 MC P 10,479,0 00,000 162,263,6 80,957 64,594,66 2,089 30,000,00 0,000 226,858,3 43,046 251. 20% 71. 53 % 165,858,9 02,149 1,974,17 0,252 11,884,5 13,334 7 0 MC V 9,768,00 0,000 193,465,0 00,000 80,854,00 0,000 274,319,0 00,000 239. 28% 70. 53 % 127,268,0 00,000 12,659,0 00,000 11,358,0 00,000 7 1 MH C 33,495,0 00,000 132,963,0 00,000 138,090,0 00,000 271,053,0 00,000 96.2 9% 49. 05 % 242,354,0 00,000 38,612,0 00,000 7 2 MP C 147,013, 000,000 1,017,474 ,986,017 1,089,960, 766,775 700,000,0 00,000 2,107,435, 752,792 93.3 5% 48. 28 % 2,357,470, 406,632 47,474,2 29,798 211,017, 395,777 7 3 NA V 25,552,0 00,000 53,378,02 5,277 89,946,97 7,020 50,000,00 0,000 143,325,0 02,297 59.3 4% 37. 24 % 212,485,2 87,974 2,749,19 0,220 28,743,9 52,464 7 4 NH C 6,002,00 0,000 4,795,000 ,000 20,686,00 0,000 25,481,00 0,000 23.1 8% 18. 82 % 43,050,00 0,000 7,048,00 0,000 7 5 NK D 79,137,0 00,000 376,568,2 01,097 251,939,5 22,781 100,797,8 50,000 628,507,7 23,878 149. 47% 59. 91 % 561,516,2 27,401 12,461,9 64,339 96,017,2 67,827 7 6 NS C 13,511,8 60,479 1,475,9 93,262 47,481,69 7,770 71,607,42 9,352 36,000,00 0,000 119,089,1 27,122 66.3 1% 39. 87 % 140,387,7 86,052 70,197,6 05 13,511,8 60,479 7 7 NT L 303,821,0 00,000 370,617,0 00,000 674,438,0 00,000 81.9 8% 45. 05 % 487,152,0 00,000 362,000, 000 212,869, 000,000 7 8 PA C 45,033,0 00,000 246,481,0 00,000 195,838,0 00,000 442,319,0 00,000 125. 86% 55. 72 % 989,810,0 00,000 8,223,00 0,000 52,363,0 00,000 80 7 9 PE T 52,392,0 00,000 674,424,0 00,000 542,231,0 00,000 1,216,655, 000,000 124. 38% 55. 43 % 2,514,786, 000,000 52,392,0 00,000 8 0 PG C 46,732,4 79,089 4,892,7 30,000 295,806,8 83,019 535,617,1 78,290 250,000,0 00,000 831,424,0 61,309 55.2 3% 35. 58 % 1,494,969, 444,275 4,164,14 0,576 54,093,1 98,894 8 1 PIT 170,887,4 67,697 223,990,0 55,943 97,704,79 0,000 394,877,5 23,640 76.2 9% 43. 28 % 1,562,663, 157,315 7,498,59 0,717 42,226,2 43,351 8 2 PJT 11,510,0 00,000 74,599,79 1,210 54,982,95 4,463 35,000,00 0,000 129,582,7 45,673 135. 68% 57. 57 % 732,809,8 64,677 3,669,41 5,478 13,436,8 85,767 8 3 PM S 7,850,00 0,000 41,189,38 9,464 84,883,45 9,661 52,000,00 0,000 126,072,8 49,125 48.5 2% 32. 67 % 215,881,0 66,698 928,995, 108 10,888,9 62,054 8 4 PN C 9,010,00 0,000 89,326,98 5,272 127,725,4 65,105 65,000,00 0,000 217,052,4 50,377 69.9 4% 41. 15 % 214,657,1 72,459 10,400,2 51,912 8 5 PP C 827,804, 000,000 5,857,297 ,061,666 3,824,987, 668,474 3,262,350 ,000,000 9,682,284, 730,140 153. 13% 60. 49 % 3,807,068, 101,594 167,312, 000,000 778,255, 090,437 8 6 PR UB F1 8 7 PV D 575,937, 000,000 1,968,627 ,891,000 1,864,223, 187,000 1,101,397 ,300,000 3,832,851, 078,000 105. 60% 51. 36 % 2,738,605, 347,000 76,857,1 14,000 579,875, 305,000 8 8 PV T 18,766,3 41,660 2,376,6 34,166 996,886,7 06,660 758,980,1 42,463 720,000,0 00,000 1,755,866, 849,123 131. 35% 56. 77 % 313,222,0 79,803 34,268,8 97,457 25,934,5 07,988 8 9 RA L 53,561,0 00,000 475,471,6 26,729 391,186,9 86,940 115,000,0 00,000 866,658,6 13,669 121. 55% 54. 86 % 788,062,8 42,924 35,192,3 87,385 53,561,3 88,429 9 0 RE E 389,612, 000,000 376,149,6 30,253 2,183,725, 236,189 575,149,9 20,000 2,559,874, 866,442 17.2 3% 14. 69 % 1,125,184, 666,706 389,611, 538,030 9 1 RH C 13,817,0 00,000 63,826,86 2,769 62,861,01 2,995 32,000,00 0,000 126,687,8 75,764 101. 54% 50. 38 % 38,369,72 7,402 6,975,10 1,850 14,864,0 37,232 9 2 RIC 57,815,0 00,000 98,230,92 7,886 685,762,0 15,512 410,319,7 60,000 783,992,9 43,398 14.3 2% 12. 53 % 159,336,3 59,980 3,041,16 2,992 56,450,3 06,976 9 3 SAF 10,852,0 00,000 1,126,4 22,642 30,618,15 7,474 43,951,83 8,009 27,060,00 0,000 74,569,99 5,483 69.6 6% 41. 06 % 333,204,6 69,364 60,000,0 00 10,852,0 52,072 9 4 SA M 196,886, 000,000 17,479, 337,494 645,201,1 44,544 2,432,696, 052,940 545,000,0 00,000 3,077,897, 197,484 26.5 2% 20. 96 % 1,695,987, 468,575 51,270,2 51,142 221,891, 751,139 9 5 SA V 15,476,0 00,000 2,169,6 54,915 247,347,8 16,372 287,475,0 18,947 99,634,50 0,000 534,822,8 35,319 86.0 4% 46. 25 % 413,908,5 27,069 4,917,67 9,198 21,462,1 62,558 9 6 SBT 191,321, 459,895 5,704,7 83,103 105,069,3 84,776 1,610,579, 459,895 1,419,258 ,000,000 1,715,648, 844,671 6.52 % 6.1 2% 674,271,8 31,280 1,483,53 5,997 191,321, 459,895 9 7 SC5 61,358,0 00,000 750,645,8 14,100 165,876,2 62,096 86,000,00 0,000 916,522,0 76,196 452. 53% 81. 90 % 772,347,3 83,902 71,347,0 05,317 9 8 SC D 21,961,0 00,000 34,006,33 7,056 121,845,2 14,519 85,000,00 0,000 155,851,5 51,575 27.9 1% 21. 82 % 238,894,1 24,869 26,379,1 10,218 9 9 SD N 3,503,00 0,000 18,910,44 6,844 16,206,03 9,837 11,400,00 0,000 35,116,48 6,681 116. 69% 53. 85 % 49,113,00 1,047 1,003,58 1,438 3,590,79 5,669 1 0 0 SFC 8,354,00 0,000 68,143,43 3,395 75,148,58 9,249 34,000,00 0,000 143,292,0 22,644 90.6 8% 47. 56 % 801,125,6 47,413 1,849,63 0,155 9,588,49 3,017 1 0 1 SFI 7,087,00 0,000 208,377,8 69,554 56,071,19 2,261 11,385,00 8,054 264,449,0 61,815 371. 63% 78. 80 % 98,399,70 8,742 29,906,9 72,259 1 0 2 SFN 5,199,00 0,000 4,585,823 ,587 38,936,22 6,469 30,000,00 0,000 43,522,05 0,056 11.7 8% 10. 54 % 115,850,9 14,629 25,752,3 33 6,065,66 7,643 1 0 3 SG C 18,998,0 00,000 10,097,06 0,856 73,532,96 6,492 40,887,00 0,000 83,630,02 7,348 13.7 3% 12. 07 % 118,916,8 67,369 158,514, 000 18,794,0 44,326 1 0 4 SG H 4,311,00 0,000 1,787,156 ,541 24,451,87 6,233 17,662,96 9,959 26,239,03 2,774 7.31 % 6.8 1% 22,582,16 1,482 5,911,17 8,287 1 0 5 SG T 151,411, 000,000 782,619,9 09,565 601,578,1 36,571 601,578,1 36,571 1,384,198, 046,136 130. 09% 56. 54 % 851,215,5 87,725 1,215,07 0,126 165,317, 664,431 81 1 0 6 SH C 7,029,00 0,000 808,538 ,624 94,774,86 3,685 58,652,06 2,518 30,000,00 0,000 153,426,9 26,203 161. 59% 61. 77 % 96,634,08 2,364 2,097,35 3,942 8,398,27 9,908 1 0 7 SJ1 5,826,00 0,000 15,413,96 7,227 70,054,04 0,839 35,000,00 0,000 85,468,00 8,066 22.0 0% 18. 03 % 145,552,9 76,504 6,537,24 5,254 1 0 8 SJD 68,446,0 00,000 873,838,0 00,000 338,845,0 00,000 1,212,683, 000,000 257. 89% 72. 06 % 241,742,0 00,000 77,442,0 00,000 68,254,0 00,000 1 0 9 SJS 344,738, 000,000 276,305,7 88,640 1,270,928, 748,267 400,000,0 00,000 1,547,234, 536,907 21.7 4% 17. 86 % 708,107,0 59,086 359,278, 036,878 1 1 0 SM C 46,105,0 00,000 4,282,4 85,711 373,869,7 32,330 208,298,5 06,672 99,972,96 0,000 582,168,2 39,002 179. 49% 64. 22 % 2,998,575, 039,627 17,720,7 64,717 53,876,5 19,424 1 1 1 SSC 22,010,0 00,000 30,945,58 4,505 125,302,7 33,782 100,000,0 00,000 156,248,3 18,287 24.7 0% 19. 81 % 155,856,5 94,492 708,595, 021 24,455,1 26,202 1 1 2 SSI 858,550, 000,000 5,305,102 ,368,435 4,056,531, 952,669 1,199,998 ,710,000 9,361,634, 321,104 130. 78% 56. 67 % 1,243,831, 260,715 961,517, 542,371 1 1 3 ST8 41,671,0 00,000 102,522,8 47,397 123,116,0 94,407 82,000,00 0,000 225,638,9 41,804 83.2 7% 45. 44 % 597,683,1 84,110 55,985,9 12,187 1 1 4 STB 1,280,16 5,000,00 0 245,376 ,802,10 0 57,223,21 6,000,000 7,349,659, 000,000 5,662,485 ,000,000 64,572,87 5,000,000 778. 58% 88. 62 % 1,581,97 1,000,00 0 1 1 5 TA C 125,712, 000,000 475,621,1 34,390 361,440,2 71,274 189,802,0 00,000 837,061,4 05,664 131. 59% 56. 82 % 2,554,228, 304,492 125,712, 444,794 1 1 6 TC M 79,301,0 00,000 789,629,0 82,899 317,085,7 19,612 189,824,9 70,000 1,106,714, 802,510 249. 03% 71. 35 % 1,057,276, 652,812 36,344,2 02,661 74,410,2 45,160 1 1 7 TC R 72,810,0 00,000 572,354,5 03,881 587,052,2 93,912 335,704,2 50,000 1,159,406, 797,793 97.5 0% 49. 37 % 1,145,380, 246,295 31,099,7 58,400 80,010,9 90,455 1 1 8 TC T 15,900,0 00,000 4,850,557 ,140 47,719,95 9,483 15,985,00 0,000 52,570,51 6,623 10.1 6% 9.2 3% 32,037,45 4,817 21,662,5 91 18,483,3 50,743 1 1 9 TD H 143,097, 000,000 16,753, 600,000 338,550,6 14,086 755,810,6 94,276 170,000,0 00,000 1,094,361, 308,362 44.7 9% 30. 94 % 188,511,5 32,387 187,004, 455,117 1 2 0 TM C 15,365,0 00,000 2,553,3 49,000 93,283,00 0,000 58,380,00 0,000 151,663,0 00,000 159. 79% 61. 51 % 1,066,528, 000,000 4,268,00 0,000 18,135,0 00,000 1 2 1 TM S 16,692,0 00,000 32,649,75 9,221 180,563,9 76,330 63,480,00 0,000 213,213,7 35,551 18.0 8% 15. 31 % 135,189,4 06,636 1,192,31 9,331 22,953,0 96,968 1 2 2 TN A 12,921,0 00,000 1,611,4 57,000 81,830,62 5,349 90,647,98 3,105 33,000,00 0,000 172,478,6 08,454 90.2 7% 47. 44 % 470,441,5 58,941 4,219,60 8,692 15,022,2 24,746 1 2 3 TN C 33,786,0 00,000 58,156,24 0,595 217,942,6 02,975 192,500,0 00,000 276,098,8 43,570 26.6 8% 21. 06 % 165,706,0 86,735 33,785,6 00,307 1 2 4 TP C 26,854,0 00,000 85,571,00 0,000 357,506,0 00,000 443,077,0 00,000 23.9 4% 19. 31 % 288,291,0 00,000 3,162,00 0,000 26,988,0 00,000 1 2 5 TR C 177,445, 161,113 346,814,6 71,421 470,356,6 91,791 300,000,0 00,000 817,171,3 63,212 73.7 3% 42. 44 % 491,893,9 12,054 5,525,52 5,104 177,445, 913,915 1 2 6 TRI 15,264,0 00,000 498,531,2 82,800 152,510,0 51,621 75,483,60 0,000 651,041,3 34,421 326. 88% 76. 57 % 384,639,7 28,867 11,132,0 00,000 21,128,5 40,788 1 2 7 TS4 8,014,00 0,000 1,690,0 00,000 28,474,00 0,000 113,176,0 00,000 141,650,0 00,000 25.1 6% 20. 10 % 172,904,0 00,000 653,000, 000 8,235,00 0,000 1 2 8 TS C 68,642,0 00,000 4,147,6 18,000 304,764,0 06,630 159,326,0 87,115 83,129,15 0,000 464,090,0 93,745 191. 28% 65. 67 % 1,447,647, 117,529 17,658,3 59,134 81,439,3 91,694 1 2 9 TT C 9,247,00 0,000 133,753,5 31,670 49,750,67 7,347 40,000,00 0,000 183,504,2 09,017 268. 85% 72. 89 % 324,865,1 21,719 8,245,19 6,637 9,246,93 3,655 1 3 0 TT F 56,029,7 72,537 687,651,1 90,319 664,817,5 22,699 150,000,0 00,000 1,352,468, 713,018 103. 43% 50. 84 % 603,130,0 81,484 33,034,1 90,084 58,303,7 79,735 1 3 1 TT P 51,724,0 00,000 96,989,23 3,859 392,894,5 40,060 146,999,9 80,000 489,883,7 73,919 24.6 9% 19. 80 % 853,974,4 03,992 10,051,1 48,578 60,323,5 93,572 1 3 TY A 8,400,00 0,000 695,074,2 74,000 306,560,1 26,000 1,001,634, 400,000 226. 73% 69. 39 1,375,220, 001,000 7,253,61 9,000 82 2 % 1 3 3 UIC 18,134,0 00,000 206,125,0 00,000 124,932,0 00,000 331,057,0 00,000 164. 99% 62. 26 % 510,781,0 00,000 19,871,0 00,000 1 3 4 UNI 8,523,00 0,000 48,366,01 9,418 26,316,73 6,844 15,000,00 0,000 74,682,75 6,262 183. 78% 64. 76 % 226,760,2 56,286 256,000, 000 10,279,4 43,684 1 3 5 VF C 16,894,0 00,000 161,966,7 50,050 122,936,6 59,165 67,756,27 0,000 284,903,4 09,215 131. 75% 56. 85 % 595,964,8 65,017 12,459,7 18,319 17,750,0 75,792 1 3 6 VF MV F1 1 3 7 VG P 13,971,0 00,000 7,969,270 ,987 136,127,3 98,528 62,016,08 0,000 144,096,6 69,515 5.85 % 5.5 3% 195,842,5 54,170 1,448,63 3,907 15,779,6 87,368 1 3 8 VH C 125,417, 000,000 6,730,4 16,092 226,496,0 00,000 396,017,0 00,000 622,513,0 00,000 57.1 9% 36. 38 % 1,789,557, 000,000 2,040,00 0,000 145,179, 000,000 1 3 9 VH G 86,204,0 00,000 17,866,30 7,089 514,120,3 80,129 250,000,0 00,000 531,986,6 87,218 3.48 % 3.3 6% 700,480,0 38,373 4,060,84 6,972 86,247,5 93,880 1 4 0 VIC 287,264, 000,000 1,246,866 ,428,991 1,933,137, 325,685 800,000,0 00,000 3,180,003, 754,676 64.5 0% 39. 21 % 180,195,2 34,984 21,211,3 08,650 333,222, 118,339 1 4 1 VID 22,399,0 00,000 184,051,6 60,813 247,133,3 08,668 194,993,4 20,000 431,184,9 69,481 74.4 7% 42. 69 % 440,525,1 06,410 9,021,43 0,048 26,228,0 77,198 1 4 2 VIP 145,917, 000,000 765,474,4 11,824 779,800,0 38,200 598,077,8 50,000 1,545,274, 450,024 98.1 6% 49. 54 % 1,050,799, 498,008 49,019,8 93,781 147,572, 023,403 1 4 3 VIS 19,498,0 00,000 2,153,2 40,471 615,725,1 26,014 173,852,0 02,667 150,000,0 00,000 789,577,1 28,681 354. 17% 77. 98 % 1,468,809, 662,857 54,516,5 85,386 25,576,2 11,843 1 4 4 VN E 61,925,0 00,000 1,447,571 ,057,662 372,291,3 29,332 320,000,0 00,000 1,819,862, 386,994 388. 83% 79. 54 % 366,102,0 75,550 18,623,5 34,392 63,340,4 23,216 1 4 5 VN M 967,093, 000,000 1,073,230 ,000,000 4,351,887, 000,000 1,752,757 ,000,000 5,425,117, 000,000 24.6 6% 19. 78 % 6,648,193, 000,000 955,381, 000,000 1 4 6 VP K 10,161,0 00,000 87,961,29 8,179 93,860,44 0,221 76,000,00 0,000 181,821,7 38,400 93.7 1% 48. 38 % 164,464,6 08,187 4,715,05 7,502 11,954,2 52,632 1 4 7 VP L 82,940,1 28,623 742,831,9 85,352 1,027,087, 928,228 1,000,000 ,000,000 1,769,919, 913,580 72.3 2% 41. 97 % 397,378,9 62,716 38,074,2 81,655 93,345,8 08,438 1 4 8 VS C 65,067,7 98,329 106,770,1 46,483 249,708,8 23,951 80,373,34 0,000 356,478,9 70,434 42.7 6% 29. 95 % 234,707,4 93,707 2,756,83 6,884 73,766,6 48,576 1 4 9 VS H 254,379, 000,000 437,462,5 65,756 2,021,119, 753,594 1,374,942 ,580,000 2,458,582, 319,350 21.6 4% 17. 79 % 370,161,5 00,494 15,392,0 00,000 254,379, 184,383 1 5 0 VT A 8,085,00 0,000 206,325,3 60,249 79,128,53 2,628 60,000,00 0,000 285,453,8 92,877 260. 75% 72. 28 % 311,619,6 02,796 14,034,8 73,405 9,389,47 2,490 1 5 1 VT B 24,167,0 00,000 1,691,7 11,251 117,774,1 03,420 216,059,9 09,739 110,053,4 50,000 333,834,0 13,159 54.5 1% 35. 28 % 512,323,7 85,043 4,707,08 8,717 29,683,0 01,655 1 5 2 VT C 5,192,00 0,000 1,368,0 00,000 59393563 222 41,690,79 1,532 26,081,87 0,000 101,084,3 54,754 142. 46% 58. 76 % 85,619,07 6,213 823,658, 217 8,270,86 3,986 1 5 3 VT O 187,796, 102,718 1,118,985 ,408,316 622,294,6 41,055 400,000,0 00,000 1,741,280, 049,371 179. 82% 64. 26 % 726,717,1 10,922 187,796, 102,718 83 Bảng 5. Một số chỉ tiêu tài chính của các công ty niêm yết trên HOSE năm 2006 STT Mã CK Lợi nhuận sau thuế Khen thưởng, phúc lợi Nợ Vốn chủ sở hữu Vốn đầu tư của chủ sở hữu Tỗng tài sản D/E D/A 1 ABT 25,057,000,000 45,594,000,000 72,079,000,000 33,000,000,000 117,673,000,000 63.26% 38.75% 2 ACL 3 AGF 46,616,000,000 167,953,623,248 300,315,602,162 78,875,780,000 468,269,225,410 55.93% 35.87% 4 ALP 15,237,000,000 105,470,909,082 66,979,913,080 50,000,000,000 172,450,822,162 157.47% 61.16% 5 ALT 3,189,000,000 113,571,060,391 25,040,136,632 13,347,000,000 138,611,197,023 453.56% 81.93% 6 ANV 7 ASP 8 BBC 19,183,000,000 59,586,278,134 183,358,849,394 89,900,000,000 242,945,127,528 32.50% 24.53% 9 BBT 2,258,000,000 37,129,000,000 78,165,000,000 115,294,000,000 47.50% 32.20% 10 BHS 47,421,000,000 235,902,963,783 353,878,010,259 162,000,000,000 589,780,974,042 66.66% 40.00% 11 BMC 18,845,000,000 1,609,134,631 9,924,749,617 46,113,261,388 13,114,000,000 56,038,011,005 21.52% 17.71% 12 BMP 84,948,000,000 42,697,926,494 375,588,863,777 139,334,000,000 418,286,790,271 11.37% 10.21% 13 BPC 7,898,000,000 19,252,946,265 61,421,832,329 38,000,000,000 80,674,778,594 31.35% 23.86% 14 BT6 31,388,000,000 320,425,819,835 288,030,078,109 100,000,000,000 608,455,897,944 111.25% 52.66% 15 BTC 295,000,000 26,011,000,000 7,737,000,000 33,748,000,000 336.19% 77.07% 16 CAN 8,331,000,000 33,495,179,318 52,098,642,430 35,000,000,000 85,593,821,748 64.29% 39.13% 17 CII 47,689,000,000 719,190,064,114 372,190,064,385 300,000,000,000 1,091,380,128,499 193.23% 65.90% 18 CLC 32,818,000,000 211,168,000,000 139,208,000,000 350,376,000,000 151.69% 60.27% 19 COM 12,293,000,000 1,599,340 67,492,208,561 79,040,128,027 34,000,000,000 146,532,336,588 85.39% 46.06% 20 CYC -7,241,000,000 119,447,000,000 106,494,000,000 225,941,000,000 112.16% 52.87% 21 DCC 22 DCT 28,768,000,000 31,874,000,000 160,063,000,000 191,937,000,000 19.91% 16.61% 23 DHA 22,613,000,000 879,645,000 7,798,000,000 184,583,000,000 192,381,000,000 4.22% 4.05% 24 DHG 87,060,000,000 11,840,113,834 312,405,792,075 170,441,022,621 80,000,000,000 482,846,814,696 183.29% 64.70% 25 DIC 8,626,000,000 48,203,989,733 52,924,870,055 32,000,000,000 101,128,859,788 91.08% 47.67% 26 DMC 48,597,000,000 159,388,605,999 220,830,267,338 107,000,000,000 380,218,873,337 72.18% 41.92% 27 DNP 9,127,000,000 45,875,655,812 33,350,625,941 20,000,000,000 79,226,281,753 137.56% 57.90% 28 DPC 2,734,000,000 18,015,463,408 21,701,823,169 15,872,800,000 39,717,286,577 83.01% 45.36% 29 DPM 30 DPR 31 DQC 32 DRC 55,379,000,000 367,572,582,199 141,121,868,463 92,475,000,000 508,694,450,662 260.46% 72.26% 33 DTT 5,101,000,000 4,277,597,754 27,163,180,452 20,000,000,000 31,440,778,206 15.75% 13.61% 34 DXP 11,465,000,000 1,000,000,000 46,096,215,612 54,670,339,678 35,000,000,000 100,766,555,290 84.32% 45.75% 35 DXV 36 FBT 37 FMC 31,581,000,000 104,445,535,241 113,399,110,185 60,000,000,000 217,844,645,426 92.10% 47.94% 38 FPC 33,684,000,000 309,537,344,222 286,142,955,694 150,000,000,000 595,680,299,916 108.18% 51.96% 84 39 FPT 450,436,000,000 1,720,207,153,018 1,565,842,208,518 608,102,300,000 3,286,049,361,536 109.86% 52.35% 40 GIL 23,044,000,000 43,875,750,068 144,108,552,134 45,500,000,000 187,984,302,202 30.45% 23.34% 41 GMC 9,717,000,000 2,363,321,332 81,915,900,992 39,514,201,472 22,750,000,000 121,430,102,464 207.31% 67.46% 42 GMD 156,108,000,000 9,366,479,956 737,421,000,000 636,657,000,000 1,374,078,000,000 115.83% 53.67% 43 GTA 13,849,000,000 48,683,083,230 110,058,370,526 84,077,500,000 158,741,453,756 44.23% 30.67% 44 HAP 16,906,000,000 83,623,000,000 158,262,000,000 241,885,000,000 52.84% 34.57% 45 HAS 17,475,000,000 4,722,902,092 136,016,568,173 66,111,338,692 25,000,000,000 202,127,906,865 205.74% 67.29% 46 HAX 2,009,000,000 33,876,999,916 23,629,012,681 16,257,300,000 57,506,012,597 143.37% 58.91% 47 HBC 9,044,000,000 904,661,222 63,124,503,881 69,383,705,040 56,399,900,000 132,508,208,921 90.98% 47.64% 48 HBD 2,472,000,000 2,302,907,911 18,178,145,779 20,481,053,690 12.67% 11.24% 49 HDC 10,386,000,000 354,707,000,000 77,327,000,000 432,034,000,000 458.71% 82.10% 50 HMC 22,004,000,000 254,703,978,430 181,655,534,863 158,000,000,000 436,359,513,293 140.21% 58.37% 51 HPG 52 HRC 142,641,000,000 77,338,714,670 286,025,255,442 96,000,000,000 363,363,970,112 27.04% 21.28% 53 HSI 54 HT1 55 HTV 14,515,000,000 16,035,368,985 82,344,999,038 48,000,000,000 98,380,368,023 19.47% 16.30% 56 ICF 10,841,000,000 135,214,000,000 123,848,000,000 259,062,000,000 109.18% 52.19% 57 IFS 60,354,000,000 227,033,000,000 397,862,000,000 624,895,000,000 57.06% 36.33% 58 IMP 42,276,000,000 70,494,879,299 234,175,656,615 84,000,000,000 304,670,535,914 30.10% 23.14% 59 ITA 148,773,000,000 1,010,706,359,041 570,902,137,364 450,000,000,000 1,581,608,496,405 177.04% 63.90% 60 KDC 160,680,290,813 351,069,602,896 585,302,835,201 299,999,800,000 936,372,438,097 59.98% 37.49% 61 KHA 12,578,000,000 2,043,218,839 35,098,768,172 107,153,234,421 66,876,320,000 142,252,002,593 32.76% 24.67% 62 KHP 27,517,000,000 1,592,567,972 190,526,297,634 184,614,086,048 163,221,000,000 375,140,383,682 103.20% 50.79% 63 L10 3,592,000,000 169,561,654,950 44,065,562,391 40,000,000,000 213,627,217,341 384.79% 79.37% 64 LAF -13,245,179,826 73,343,975,556 69,856,876,641 57,989,010,000 143,200,852,197 104.99% 51.22% 65 LBM 2,931,000,000 50,169,342,522 19,348,626,822 16,391,600,000 69,517,969,344 259.29% 72.17% 66 LGC 2,035,000,000 29,029,132,746 16,425,133,714 10,000,000,000 45,454,266,460 176.74% 63.86% 67 LSS 68 MAFPF1 69 MCP 4,972,000,000 35,245,249,000 56,598,025,159 30,000,000,000 91,843,274,159 62.27% 38.38% 70 MCV 3,664,000,000 161,693,000,000 35,257,000,000 196,950,000,000 458.61% 82.10% 71 MHC 15,704,000,000 1,603,206,000 88,374,000,000 105,907,000,000 194,281,000,000 83.44% 45.49% 72 MPC 77,082,000,000 335,728,216,212 685,455,050,814 600,000,000,000 1,021,183,267,026 48.98% 32.88% 73 NAV 18,574,000,000 68,662,723,833 40,682,440,250 25,000,000,000 109,345,164,083 168.78% 62.79% 74 NHC 6,264,000,000 3,185,000,000 18,747,000,000 21,932,000,000 16.99% 14.52% 75 NKD 60,745,000,000 8,752,353,742 129,961,432,325 200,989,938,666 84,000,000,000 330,951,370,991 64.66% 39.27% 76 NSC 7,909,000,000 33,406,278,841 62,237,257,923 30,000,000,000 95,643,536,764 53.68% 34.93% 77 NTL 104,409,000,000 250,325,000,000 144,372,000,000 394,697,000,000 173.39% 63.42% 78 PAC 20,297,000,000 142,976,000,000 123,378,000,000 266,354,000,000 115.88% 53.68% 79 PET 80 PGC 34,013,534,673 341,836,515,022 337,490,245,640 200,000,000,000 679,326,760,662 101.29% 50.32% 81 PIT 128,592,748,807 84,577,121,078 60,000,000,000 213,169,869,885 152.04% 60.32% 82 PJT 7,160,000,000 61,497,710,635 49,213,845,740 35,000,000,000 110,711,556,375 124.96% 55.55% 83 PMS 6,109,000,000 40,502,257,566 55,986,740,415 32,000,000,000 96,488,997,981 72.34% 41.98% 84 PNC 5,978,000,000 99,346,000,000 64,429,000,000 163,775,000,000 154.19% 60.66% 85 PPC 979,340,000,000 16,000,000,000 6,894,208,086,943 3,710,604,858,436 3,107,000,000,000 10,604,812,945,379 185.80% 65.01% 85 86 PRUBF1 87 PVD 124,522,000,000 1,382,566,714,000 791,591,587,000 680,000,000,000 2,174,158,301,000 174.66% 63.59% 88 PVT 89 RAL 46,289,000,000 350,072,855,359 139,277,182,704 79,150,000,000 489,350,038,063 251.35% 71.54% 90 REE 222,430,000,000 366,460,337,915 1,041,400,148,928 338,043,430,000 1,407,860,486,843 35.19% 26.03% 91 RHC 14,021,000,000 73,819,811,603 55,838,024,087 32,000,000,000 129,657,835,690 132.20% 56.93% 92 RIC 217,714,190,744 401,476,757,672 332,136,000,000 619,190,948,416 54.23% 35.16% 93 SAF 9,040,000,000 945,152,931 18,625,102,705 38,318,484,937 27,060,000,000 56,943,587,642 48.61% 32.71% 94 SAM 203,779,000,000 48,809,949,450 1,019,614,415,435 737,918,743,244 374,400,000,000 1,757,533,158,679 138.17% 58.01% 95 SAV 17,608,000,000 166,249,158,819 192,223,537,672 65,000,000,000 358,472,696,491 86.49% 46.38% 96 SBT 99,866,804,634 1,419,258,412,923 1,524,042,639,000 1,519,125,217,557 7.04% 6.57% 97 SC5 485,839,017,485 42,204,165,598 25,000,000,000 528,043,183,083 1151.16% 92.01% 98 SCD 18,733,000,000 40,083,732,030 111,586,921,384 85,000,000,000 151,670,653,414 35.92% 26.43% 99 SDN 2,452,000,000 14,894,550,487 13,368,989,007 11,400,000,000 28,263,539,494 111.41% 52.70% 100 SFC 7,805,000,000 30,066,461,179 37,590,734,187 17,000,000,000 67,657,195,366 79.98% 44.44% 101 SFI 16,309,000,000 97,666,575,585 37,430,471,346 11,385,008,054 135,097,046,931 260.93% 72.29% 102 SFN 6,907,000,000 1,366,094,370 39,084,307,348 30,000,000,000 40,450,401,718 3.50% 3.38% 103 SGC 17,981,000,000 12,827,068,349 65,532,943,315 40,887,000,000 78,360,011,664 19.57% 16.37% 104 SGH 2,879,000,000 1,254,452,319 23,767,728,955 17,662,969,959 25,022,181,274 5.28% 5.01% 105 SGT 19,043,000,000 158,968,585,410 69,030,944,019 50,000,000,000 227,999,529,429 230.29% 69.72% 106 SHC 3,236,000,000 15,162,766,724 18,801,244,628 14,000,000,000 33,964,011,352 80.65% 44.64% 107 SJ1 5,695,000,000 11,340,503,341 29,647,668,368 20,000,000,000 40,988,171,709 38.25% 27.67% 108 SJD 62,610,000,000 2,712,000,000 1,019,456,000,000 272,757,000,000 1,292,213,000,000 373.76% 78.89% 109 SJS 119,845,000,000 10,196,250,612 393,530,025,117 542,693,716,122 50,000,000,000 936,223,741,239 72.51% 42.03% 110 SMC 22,611,000,000 1,732,399,113 295,121,136,722 101,922,540,689 60,000,000,000 397,043,677,411 289.55% 74.33% 111 SSC 19,235,000,000 24,184,299,310 117,252,895,347 60,000,000,000 141,437,194,657 20.63% 17.10% 112 SSI 242,031,000,000 48,406,106,628 2,522,270,608,261 1,207,284,615,107 500,000,000,000 3,729,555,223,368 208.92% 67.63% 113 ST8 16,571,000,000 66,621,199,713 54,464,289,649 33,880,000,000 121,085,489,362 122.32% 55.02% 114 STB 470,128,000,000 68,201,849,464 21,905,837,000,000 2,870,346,000,000 2,248,726,000,000 24,776,183,000,000 763.18% 88.41% 115 TAC 283,303,168,621 264,105,498,823 189,802,000,000 547,408,667,444 107.27% 51.75% 116 TCM 117 TCR 533,936,230,573 515,405,549,775 299,735,940,000 1,049,341,780,348 103.60% 50.88% 118 TCT 7,535,891,179 35,586,907,995 15,985,000,000 43,122,799,174 21.18% 17.48% 119 TDH 79,859,000,000 307,925,049,641 512,119,037,909 170,000,000,000 820,044,087,550 60.13% 37.55% 120 TMC 10,599,000,000 1,805,310,860 55,261,000,000 41,923,000,000 97,184,000,000 131.82% 56.86% 121 TMS 15,918,000,000 56,412,763,587 90,691,480,743 42,900,000,000 147,104,244,330 62.20% 38.35% 122 TNA 6,037,000,000 51,021,923,756 20,945,161,002 13,000,000,000 71,967,084,758 243.60% 70.90% 123 TNC 124 TPC 125 TRC 126 TRI 8,688,000,000 148,853,907,475 62,487,026,750 45,483,600,000 211,340,934,225 238.22% 70.43% 127 TS4 6,060,000,000 40,449,000,000 53,255,000,000 93,704,000,000 75.95% 43.17% 128 TSC 12,448,000,000 237,250,960,308 84,149,138,347 68,811,300,000 321,400,098,655 281.94% 73.82% 129 TTC 7,597,000,000 159,988,773,789 46,870,130,482 40,000,000,000 206,858,904,271 341.34% 77.34% 130 TTF 413,573,820,567 60,941,881,751 50,114,400,000 474,515,702,318 678.64% 87.16% 131 TTP 55,411,000,000 316,809,688,827 77.08% 43.53% 86 137,899,502,767 178,910,186,060 106,550,000,000 132 TYA 32,470,000,000 848,227,522,000 299,058,623,000 1,147,286,145,000 283.63% 73.93% 133 UIC 231,181,000,000 25,662,000,000 256,843,000,000 900.87% 90.01% 134 UNI 2,727,162,164 7,368,281,014 13,745,670,322 10,000,000,000 21,113,951,336 53.60% 34.90% 135 VFC 13,063,000,000 217,833,864,959 71,988,367,524 57,756,270,000 289,822,232,483 302.60% 75.16% 136 VFMVF1 137 VGP 15,896,000,000 51,668,992,677 53,990,195,905 38,850,200,000 105,659,188,582 95.70% 48.90% 138 VHC 139 VHG 63,437,000,000 180,863,533,439 87,086,988,050 40,000,000,000 267,950,521,489 207.68% 67.50% 140 VIC 343,772,000,000 79,886,941,354 594,521,424,294 313,500,000,000 674,408,365,648 13.44% 11.85% 141 VID 10,682,000,000 112,629,453,421 108,177,145,935 84,557,000,000 220,806,599,356 104.12% 51.01% 142 VIP 81,382,000,000 234,924,343,244 455,272,685,426 351,000,000,000 690,197,028,670 51.60% 34.04% 143 VIS 13,977,000,000 1,030,000,000 662,057,764,539 116,213,291,453 100,000,000,000 778,271,055,992 569.69% 85.07% 144 VNE 42,792,000,000 545,460,934,194 183,240,360,661 150,000,000,000 728,701,294,855 297.68% 74.85% 145 VNM 731,585,000,000 862,150,000,000 2,738,383,000,000 1,590,000,000,000 3,600,533,000,000 31.48% 23.95% 146 VPK 9,291,000,000 64,753,449,523 89,784,918,597 76,000,000,000 154,538,368,120 72.12% 41.90% 147 VPL 823,738,541,154 314,948,779,605 370,000,000,000 1,138,687,320,759 261.55% 72.34% 148 VSC 45,123,000,000 133,814,376,593 146,598,046,671 57,991,500,000 280,412,423,264 91.28% 47.72% 149 VSH 270,592,000,000 546,436,502,946 1,337,605,087,208 1,250,000,000,000 1,884,041,590,154 40.85% 29.00% 150 VTA 2,369,000,000 269,993,348,884 44,153,043,841 40,000,000,000 314,146,392,725 611.49% 85.95% 151 VTB 21,833,000,000 115,515,522,025 91,977,231,859 70,000,000,000 207,492,753,884 125.59% 55.67% 152 VTC 724,000,000 944,433,413 35,485,278,071 36,901,195,497 24,150,000,000 72,386,473,568 96.16% 49.02% 153 VTO 596,845,902,567 490,623,956,531 400,000,000,000 1,087,469,859,098 121.65% 54.88% 87 TÀI LIỆU THAM KHẢO 1/ Tài chính doanh nghiệp hiện đại (2005), GS. TS. Trần Ngọc Thơ, NXB Thống kê. 2/ “Chia cổ tức: Nên chia bằng cổ tức hay tiền mặt?” (04/2008), Báo cáo, Công ty chứng khoán SME. 3/ “Quyết định chính sách cổ tức của công ty”, Chương trình Giảng dạy Kinh tế Fulbright 4/ “Thuế chứng khoán: Thu làm sao?”, ThS. Lê Đạt Chí, tạp chí “Đầu tư chứng khoán”. 5/ “Dividend Policy in Switzerland” (2004), Bogdan Stacescu. 6/ “Dividend Policy inside the Multinational Firm” (2006), Mihir A. Desai, C. Fritz Foley & James R. Hines Jr. 7/ “Dividend Policies of Japanese Firms: An Agency Theory Perspective” (2006), Hisao Miyagawa. 8/ “Dividend Policies in an Unregulated Market: The London Stock Exchange 1900-05”, Fabio Braggion & Lyndon Moore. 9/ “Dividend policy theories and their empirical tests”, George M. Frankfurter & Bob G. Wood, Jr. 10/ “Dividend Policy in the European Union” (2006), Henk von Eije & William Megginson. 11/ Bản tin Thị trường Chứng khoán (HOSE), các số năm 2005, 2006, 2007, 2008. 12/ Website Công ty Chứng khoán VNDirect, www.vndirect.com.vn . 13/ Website Công ty Chứng khoán FPT, www.fpts.com.vn . 14/ Website Công ty Chứng khoán Sài Gòn, www.ssi.com.vn .

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