BAO CAO TAI CHINII RIENG Qufi 04 am 2020

C6NG TY C6 PHAN SAM HOLDINGS

MVC LVC o0o —

Trang

BANG CAN DOT ICE TOAN RIENG 01 -02

BAo cAo KET QUA HoAT DONG ICINH DOANH RIENG 03 - 04

BAO CAO LUU CHUYEN TIEN TE RIENG 05 - 06

THUYET MINH BAO CAO TAI CHiNH RIENG 07 - 21

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ONG TV C6 PHAN SAM HOLDINGS ML u se BOI - DN

BANG CAN DOI ICE TOAN MENG TØ ngay 31 thong 12 ?tam 2020

Dan vj tinh: Dang Viet Nam

TA! SAN ,

Mil so Thuyet minh

31/12/2020 01/01/2020

A. TAI SAN NGAIN HAN 100 698.344.315.164 712.961.896.045

(100 =110+120+130+140+150)

I. Tien Ira elk khan Wang throng tien 110 V.01 6.388.616.905 55.571.016.531

I. Tien 111 6.388.616.905 55.571.016.531

IL Diu tir lid chinh ngin hhn 120 V.02 65.372.614.837 187.250.670.907

I. Chling khoan kinh doanh 121 65542.862.197 343.537.744.467

2. Dv pheong glean gia ch(mg khoin kinh doanh 122 (170.247.360) (156.287.073.560)

III. Cac khan phai thu ngin hhn 130 625.854.907.052 468.338.154.876

1. Tra truk cho ngueri ban ngan han 132 140.000.000 -

2. Phai thu ye cho vay ngan han 135 64.250.000.000 27.000.000.000

3. Phai thu ngin han khac 136 V.03 561.464.907.052 441.338.154.876

IV. Thi sin ngAn hhn khan 150 728.176.370 1.802.053.731

1. Chi phi di Mr& ngin hp 151 V.06 86.452.731 11.172.727

2. Thue GTGT &roc kheu WU 152 639.723.639 248.174.546

3. Thue vã ck khork khk phai thu Nha nuk 153 - 1.542.706.458

B. TAI SAN DAL HAN 200 3.274.573.440.123 2.810.435.592.351

(200 — 210+220+230+240+250+260)

I. Chu khoin phai thu dii hhn 210 1.516.978.880 1.516.978.880

I. Mai thu dai ban khk 216 V.03 1.516.978.880 1.516.978.880

U. TM salt a dinh 220 2.324.317.442 93.462.464

1. Tai san ce Chnh him hInh 221 V.04 2.324.317.442 93.462.464

- Nguyen gici 222 16.144.456.571 15.674.093.480

- GM tri hao mon lui he' 223 (13.820.139.129) 05.580.631.010

2. Tai san et chnh vo Ifinh 227 V.05 - -

- Nguyen gid 228 697.830.000 697.830.000

- Gici tri hew mein 47 IA 229 (697.830.000) (697.830.000)

ILL Diu hr di Ma dist htm 250 V.02 3.269.968.237.737 2.881.306.188.714

I. DA.0 tu vao cong ty con 251 1.888.888.892.000 1.888.888.892.000

2. Dau tu vao &Ong ty lien doanh, lien IC& 252 793.505.670.000 692.700.970.000

3. Du tu Op veil vao don vi khac 253 786.669.300.000 482.900.000.000

4. Du phang dau tu tin chinh dai Mtn 254 (199.095.624.263) (183.183.673.286)

5. Dhu in nhm girt den ngay dao bhn 255 - -

W. TM sin did Islin khic 260 763.906.064 518.962.293

I. Chi phi tra truerc dai han 261 V.06 763.906.064 372.629.497

2. Tai san that thu nhap hoan 1a1 262 - 146.332.796

Cc& thuyel minh htio cáo tai chtnh là Mart khans the kith M caa do the nay Trarag I

Ke toan ruerng NgirM Igp

CONG TY CO PHAN SAM HOLDINGS ML. A BOI - DN

BANG CAN DO! ICE TOAN RIENG

TM ngay 31 fitting 12 nam 2020

Dan Wank 13dng Viet Nam

TONG CONG TAI SAN 270 3.972.917.755.287 3.596.397.488.396

NGUON VON A

Ma so Thu*

ininh

31/12/2020 01/01/2020

A. NO PH Ai TRA (300 = 310 + 330) 300 1.197.232.428.463 1.027.497.443.831

L MT ogin hip 310 899.699.814.826 1.026.967.443.831

I. Phai tra norni ban ngin han 311 843.246.427 2.611.600

2. Nguidri mua tra tien tnrac ngan ban 312 -

2. Thue va cac khoan phai n6p Nha mac 313 10.824.687.481 87.761.638

3. Phil tra ngutri lao ((Ong 314 619.388.172 633.144.655

4. Chi phi phai tra ngan hart 315 V.09 8.731.293.144 2.752.758.948

S. Doanh thu chin thoc hien ngan ban 318 1.900.000.000 1.900.000.000

6. Phai trit ngin hp khac 319 V.08 392.449.888.048 901.785.947.087

7. Vay va nq thud tai chinh non han 320 V.07 481.993.230.888 I 18.000.000.000

8. Quy khen [huding, ph& hyi 322 2338.080.666 1.805.219.903

IL Ncr diti hgn 330 297.532.613.637 530.000.000

1. Phai tra dai ban khac 337 V.08 380.000.000 530.000.000

2. Vay va no [hue tai chinb dal him 338 V.07 297.152.613.637 -

B. VON CHU SO miru (400 = 410 + 430) 400 2.775.685.326.824 2.568.900.044.565

L Vim chii sZr hen 410 V.10 2.775.685.326.824 2.568.900.044.565

I. Vim g6p dm chi] slit hat 411 2.565.045.400.000 2.565.045.400.000

- C a philu pha thong ca quyin biju guy& 411a 2.565.045.400.000 2.565.045.400.000

- Gilph/au wu dal 4116 - -

2. Quy du tu phat tridn 418 142.970.000 142.970.000

3. Lqi 'MS sac thui diLra phan ph& 421 210.496.956.824 3.711.674.565

- LNST alum phan phoi 111y ki din cuati kY trzthc

421a 2.911.363.802

- LNST chwa gild!, ph& 14, nay 421b 207.585.593.022 3.711.674.565

TONG GONG NGUON VON 440 3.972.917.755.287 3.596.397.488.396

Tp.HCM, ngay 25 thing Olnam 2021

Trinh Thi Kim Ngin V6 Ne Tir Vi§t Anh

Cdc ihuy6 minh brio cdo tai chinh là pitcdn khang thltach iti Sa bdo cdo nay Trang 2

CONG TV CO PHAN SAM HOLDINGS

Mu s0 B 02 - DIV

BAO CAO 10ET QUA HOAT BONG KIM! DOANH MENG Quy 04 niim 2020

Don vi Ddng NO Nam

au TIED MA so h• T uygt minh

Quit 04 clam 2020 Quj, 04 ram 2019 Nam 2020 NAm 2019

I. Doanh thu ban hang va cung cOp ilia vu 01 VI.1 1.049.090.909 1.133.863.636 4.969.090.908 2.588.863.636

2. Cac khoan giam tit doanh thu 02 VI.2 - - - -

3. Doanh thu than bin hang we cung cap (Lich IT 10 VI.2 1.049.090.909 1.133.863.636 4.969.090.908 2.588.863.636

4. GM van hang ban 11 VI.3 - - - 58.228.752

5. Lqi nhuAn gAp bin hang WI cung ch dick vu 20 1.049.090.909 1.133.863.636 4.969.090.908 2.530.634.884

(20 = 10 -11) - - - - 6. Doanh thu hot clang tai chinh 21 VI.4 99.892.877.260 131.285.720.254 202.291.518.552 243.319.754.123

7. Chi phi tai chinh 22 V1.5 35.779.513.612 108.519.816.510 (29.026.043.002) 178.983.645.019

Trong do: Chi phi !di my 23 13.926.129.819 3.032.082.910 20.469.268.588 57.903.725.645

8. Chi phi ban hang 25 - - - -

9. Chi phi quail 15, doanh nghiap 26 VI.6 4.312.263.600 6.284.622.483 16.351.570.155 19.697.852.133

10. Lqi nhutin tfr bout dAng kinh doanh 30 60.850.190.957 17.615.144.897 219.935.082.307 47.168.891.855

(30 =20 + 21 - 22 - 25 - 26) - - - - 11. Thu nhdp lchac 31 V1.7 90.909.091 12.727 90.909.091 60.778.709

12. Chi phi khac 32 VI.8 378.363 - 3.807.267 -

13. Lqi nhuAn khfic (40 = 31 -32) 40 90.530.728 12.727 87.101.824 60.778.709

14. Toing lcd nhuAn kg than fru& thug 50 60.940.721.685 17.615.157.624 220.022.184.131 47.229.670.564

(50 = 30 + 40) - - - -

15. Chi phi thue TNDN hian hanh 51 VI.10 12.290.258.313 (485.021.544) 12.290.258.313 -

16. Chi phi thui TNDN hoan loi 52 2.795.694.696 (146.332.796) 146.332.796 (146.332.796)

17. Lqi nhuAn sail thug thu nhAp doanh nghitp 60 45.854.768.676 18.246.511.964 207.585.593.022 47.376.003.360

(60 = 50 - 51 - 52) - -

nit thuyei minh bdo cáo tai child; la phdn khong thi lath rai cart beta Ma nay

Trang 3

II 'n dl

Tp.HCM, ngery 25 thing 01 neim 2021

Ngtrbi Man inking

Ck

VöNfrTfrAnh Trigh Thi Kim Ngfin

Cele (hay h bdo cdo tai chinh Id phdn khdng the tdch roi cda bdo cdo nay Trang 4

11.A "z7 mg

CONG TY CO KLAN SAM HOLDINGS Mu at B 02- DN

BAO CAO KET QUA HOST DONG KIND DOANH RIENG Qt0504 nom 2020 Dan vi tinh: D ng Viet Nam

CoNG TY CO PHAN SAM HOLDINGS

Mu 003-DN

BAO CAO LIYU CHINEN TIEN n RIENG (Theo pluscmg phi) &km tip)

Quj) 04 Wm 2020

Don vi tinh: Being Viet Nam

Ma A

so TM

Tir nay C1/01/2020 A

den 31/12,7020 Tir ngay 01/01/2019

den 31/12/2019 CHI TIEU

I. MAI CHUYEN TIEN TilHOAT HONG SAN XUAT, KINH DOANH

Tien thu tir ban hang, cung cAp dich Nit ye doanh thu

1. khac 01 9.386.787.000 10.603.977.487

2. Tien chi tra cho no:6i cung cep hang hoa va dich IT 02 (38.986.477.802) (96.669418.327)

3. Tien chi tra cho ngthi lao dang 03 (9.423.054.458) (9359.806.062)

4. Tien au vay de tra 04 (13.130.510.709) (58.860.375.254)

5. Thud thu nhap doanh nghiep a nOp 05 - (1.138.353.324)

6. Tien thu khac Ur hoot dOng kinh doanh 06 817.159.666304 1.439.096.774.149

7. Tien chi khitc cho hoot dang kinh doanh 07 (1.580.073.812.251) (716.028.035.136)

Lieu chuyen tan than tir host Ong kinh doanh 20 (815.067.401.716) 567.644.763.533

II. LDU CHUYEN TIEN Tv HOAT HONG MU TD -

Tien chi de mua sem, say dong TSCD va cat TSDH

I. kit 21 (2.340.000.000) (49.000.000)

Tien thu lit thaa 1Y, nhuerng ban TSCD va cac TSDH 2. khk 22 100.000.000 -

3. Tien chi cho vay, mua cac cong cy nq aim don vj khan 23 (315.450.000.000) (89.000.000.000)

4. 24 Tien thu h6i cho vay, ban lai the c'Ong ell nq dm don vi

khac 280.925.657.534 63.100.000.000

5. Tien chi cleu ttr gOp v6n vio don vj khic 25 (168.769.200.000) (652.400.000)

6. Tien thu h6i du tit g6p van vao don Ili khac 26 177.443.987.000 250.000.000.000

7. Tien thu Ili cho vay, c6 tau lqi nhuan &rem chia 27 125.187.731.628 82.261.529.058

lArti chuyen tiEn tir host Ong dau fir 30 97.098.176.162 305.660.129.058

III. LIM CHUYEN TIEN Ti! I103T BONG lil

CHINI1 -

1. Tien thu dr pat hanh ce phieu, [then yen g6p dm chit

so,hihi. ,

31

2. Tien tra loi von gop cho cac chn kr hall, mua 10 ea phieu dm doanh nghiep a ph& hanh. 32 _ -

3. Tien thu tir di vay 33 895.909.088.437 258.793.768.659

4. Tien tra nq g6c vay 34 (227.122.262.509) (1.086.410.506.326)

5. Tien OA nq g6c thue Si chinh 35 - -

6. Ce tat, lea nhuan da tra cho chi] so' him 36 -

Cdc thuyet minh bdo cdo tat chinh In pan kang the tdch rlYi cua Bdo cdo zal chinh nay Trang 5

Nguiri Ip id tmin truiing

Trinh Th1 Kim Nein Vo Nu Tir Anh

CONG TV CO PHAN SAM HOLDINGS

Min 003-DN

BAO CAO Hifi CHUYEN TIEN Tt RANG (Theo phucmg pilau trot tiep)

NS 04 nom 2020

Don vi tinh: piing Viet Nom

CHI T1EU Ma

x so

TM Tingay 01/01/2020

A den 31/12/2020

Er ugly 01/01/2019 den 31/12/2019

btu chuyen den thuen tir hont dOng MI cilia 40 668.786.825.928 (827.616.737.667)

Luu chuyen tin than] trong Icy (50 = 20-F 30 + 40) 50 (49.182.399.626) 45.688.154.924

Tien vi twang throng tin dem Icy 60 55.571.016.531 9.882.861.607

Anh liming ono thay dOi ty gilt hill doei quy dei ngoni te 61 - -

Tien vi Wong throng tin cutikt (70 = 50+60+61) 70 V.01 6.389.616.905 55.571.016.531

Tp.HCM, ngay 25 thcing 0 Inam 2021

Cdc thuyet mini, bac cdo tài chinh M pinin khan& the? with ti cud Bdo can tat chinh nay Trans 6

CONG TY CO PHAN SAM HOLDINGS Matt 4 B09-DN

THUYET MINI BAo cAo CIANH RIENG QuI, 04 nom 2020

Von vi inh: Ddng Viet Nam

I. DAC DIEM HOST BONG CIDA DOANE' NGHIEP

Thinh lip:

Cang ty C phlm SAM Holdings ("Cong ty") là Gong ty c.phn dupe Nub lap theo guy& dinh sa 995/1997/QD- ITg ngay 11/11/1997 caa ThO thing Chlnh phi va guy& dinh s 75/1998/QD-TCCB ngiy 07/02/1998 cna Tang cyc truemg Tang cc Btru dia

Giiy charm nhan (fang k9 kinh doanh so ca 059162, cap ngay 30 thing 03 nam 1998 ve thay dai Ian 26 vao ngay 18 thing 11 Mm 2019 theo ma doanh nghiep la 3600253537.

Try so chat 152/IIB Dien Bien Pha, P.25, Q.B1nh TIgnah, TP.HCM.

Cong ty duqc niem yet tai Thing tam giao dich chang khoan Ha CM Minh theo gity phep st 02/GPPH ngay 02/06/2000 do !IS/ ban chirng khoin Nba nu& cap.

MA chimg khoan niem yet: SAM.

Hinh that sfr hit, van: Ca

Linh voe kinh doanh: Linh Nye kinh doanh cUa Cong ty là sail mat, thuong mai, xay Ming.

Nginh nghi kinh doanh: Mmg. Robin gi (frac g dtm- g gam day cip). ?that nhap khan nguyen 4t liau, san pham cap chuyen ngenh vin thaing vi vat lieu than dim dyng phyc vy cho hoot clang sin mat Icinh doanh dm don vi. Sim St va kinh doanh sin pham day dang, san phem aim nhga dc lolti. Cho [hue van phOng (hot (tang ngoai tinh). Dau Lu phat trien kinh doanh MA, ming trinh ha tang k9 thuat 60114 Kinh doanh bat (king sin. Kinh doanh sin golf. Dinh vki km Era, dich vy du lich.

du Inc doanh nghiap

Co Au te chat cUa Cong ty bao gem 05 c8ng ty con vtri chi net ohu saw Ten con ty Linh von kinh doanh la win g6p Cong ty CP Sacom Tuyan Lim Kinh doanh Ithu du lick sin golf 64,09% amg ty CP Day VI Cap Sworn San xuet, thuong mii ... 99,92% Ging ty CP Dia Oa Sacom Kinh doanh bat &Mg son ... 74,99% Can ty TNHH Sacom Chip Sang Kinh doanh dich vii cho thue van pheng 73,75% Cling ty Cl' Sam N8ng NOM Cong nghe Nang nghiap ming nghe cao 72,0n,

IL MEN DO Kt TOAN, DON VI TIEN n sir DVNG THONG KR TOAN. 1C.5, ka thin:

Ky ki than cüa Cong ty bat du tit ngay 01 thang 01 va Icet than ngly 31 thing 12. Don vi tan t sir dyng trong Ice Wan:

Don vi tMn t6 sir dung tong ghi chip ke loan la ding Vi6t Nam (VND)

HL CHUAN M1,1"C VA CUR DO /Ca TOAN AP DLING.

Chi do lot loin Sp dyng:

Con ty ip dung Chi dO Ke loin doanh nghiep ban birth theo Thing tr st) 2002014/TC-13TC oak/ 22/12/2014 cia BO truing BO Tii chink.

2. Tuyin ho v vi6c tuin thu chuin mutt ki than vi chi do ka loin: C8ng ty di áp dung các Chan raga Ice than Viat Nam va can van bM huang dan Chan mgc do NM nuerc a ban EMIL Cac bao cio tai chinh ducrc IIm vit trinh bay theo ding moi guy djnh cüa Mug chart mgc, thong tr krona dLthvchienchuAnmvcvachedokenMnhigal,dg.

IV. CAC CHINH SACIL KR TOAD( AP DVNG.

Cat Muyli minh ndy 14 b4 ph(M hQp thank Sc Edo ado MI chink. Trang 7

GONG TYCO PHAN SAM HOLDINGS Min se 809-DN

THUYET MINH BAO CAO TAI CHINH MENG Qid 04 ham 2020 Don vi rink: DOng net Nam

Nguyen tic ghi nhin the khoin tien vi tong throng den:

Can nghien Mull 4 ph& sinh bang ngogi te duoc quy ra arm Viet Nam theo ty gia giao clich dive te toi that diem ph& sinh nghiep vv. Tai the' diem cued nam min khoki mvc tien g6c ngokti te &rem quy del theo ty gift bInh quan nem hang do Nmin hang NH nu& Via Nam cling vao ngly ket thin nien dO ke toan.

Chenh loch tY gia thvc te ghat sixth trong ky va chenh tech tY gia do danh gia lai s6 du cric khan rnim tien t ti then diem cu.& Om duo° ket duly& vao doanh thu hoc chi phi tel chinh trong nim tel chink Citc khoin Wong dtrong tien la cac 'Moan dem hi ngin Mtn Ichting qui ba thing Co kha ming chuyen del de ding thanh tien va kheng cd Mien ro trong ch dei Minh tien ke ngiy mua Ichoan dau tu 86 tai thed diem bao

Nguyen tie ghi fibrin Sc khoan phai thu thmmg moi vi phii thulchic: Clic khoan ph& thu Ichich hang, Ichoon tra truer° cho ngtrai ban va Ichoan phal thulchic Mi thin diem bay dm, du:

- CO thei ban thu hM hoc thanh toan duth I dm trong met chu kjr sin auk kinh doanh) dime phiin loai là tali sin nein han.

- Co thei hn dm hi hoe thanh toin ten' 1 nxn (hoc tren met thu kIr san suit kinh doanh) Quern phial) lord la tel sin dai

3. Nguyen tic ghi ohin hang tbn khru

Hang t6n kho &um tinh theo gia gee. Tnreng hop gia trj thuari cd the thvc hien &roc them hcrn gia gen thi phai doh then trj thuin cd the thvc hien throe. g6c hang ten kho bao gem chi phi mua, chi phi che Men cac chi phi lien quan trkrc tiep khac ph& sinh de cd &roc hang ten kho dja diem va tang thai hien Mi. Gia trj hung tin kho duce xic djnh theo phucmg phap binh quan gia goyim Hang ten Itho doge hach toan theo phuong ph,* ke lchai Uniting myen.

Dv phing Mem gia hang ten Icho duct lap vio thbi diem cued am3 la se chenh lech giera gia gen cas hang ttin lcho len hon gia trj thuin Co the dive hien dirge cim chung.

Nguyen tic ghi uhen va kbn hao UI sane0 (gbh (TSCD):

Tai ski c6 djnh hat hinh, Mi sin c6 dinh vti hinh doom ghi nhin theo gia gem. Trong quit lath sir dkmg„ ill sin co djnh hen birth, tel ski c6 djnh ve hinh duqc ghi nhan theo nguyen gia, hao men 1119 ke va gia trj con Tel sin cã dinh vo hinh guy& sir Mmg dit kheng then ban thl se kheng trich kheu hao. IChau hao duo° trich theo phuong phap throng thing. Thin Man khiu hao &go tree tinh nhu sail:

Nho cam vat kiin true 05 -15 pilim Alciy mdc, that hi 05 - 10 neon Phuring tien vcin 131 tnryin di211' 04 - 08 nlim Thill 61 dyng cy quern 19 03 - 05 tan

5. Nguyen tic ghi akin vi khan hao bit dung sin din tin Bit den sim to dupe the hien theo nguyen gia bao Man ca cic chi phi giao dich lien quan Oa di gia trj hao men lily Ice.

Nguyan tic phi nhOn via van hos Sc Moab chi phi kbic:

Cac chi phi phvc vi cho hoot deng diu tu xay dung co ban, ali to, Wang tip TSCD trong kt duqc yen hoi vao TSCD dang duqc Mu ur hoic cii to Ming ap dd.

Cic chi phi tra truerc lien quan din chi phi sin nut kinh doanh ntim tai chinh hien Mi duce ghi nhan a chi phi tra truerc ngin ban va durm tinh vao chi phi sin St kinh doanh trong nàm tel chinh.

Viec tinh va phim 136 chi phi tra trudt dai Mtn vao chi phi aka au& kinh doanh lung 167 hoach toin duqc can cir van tinh chit, mire dO tang loai chi phi de chon phuong phap va tieu than phan be, hop I.

Celt &nyder mink nay Id IV pia kip thank cdc Ikto cdo choth. Trang 8

CLING TY CO LEAN SAM HOLDINGS Miu so 809-DN

THUYET MINH BAO CAO TAI CHINK RIENG

Qt0 04 neon 2020 Don vi (Ink Djng Viet Nam

Nguyen tic ghi shin cac khofin din Iv tit chinh:

Khoin diu tir rao ding ty con, cong ty lien ket dupe ke than theo phucmg phitp gia giSc. Loi nhuttn thuin dirge chia tir ming ty con, ceng ty ket phat sinh sau ugly tu dirge ghi nhin vita Bio cao Kat quit hog dOng kinh doanh. Cac khoim dirge chia lchac (ngoai Ion nhulln than) dirge col là phen thu hei cáo khoan din tir va dune gin rdiluTh la ;chain glom trir gia miu dau tu. Can khoitn du tit chin khoan, cac khaki Stu khac tai thbi aiern bao do, nate - C6 thbi thu In* deo kheng qua 3 than ke ugly mua chimg khoan de Huge coi "hrong &rang ben";

- Co thin han thu he' van dual 1 ohm haat trong 1 chu kt kinh doanh dirge phan torn la tai sin ngin ban;

- co that han thu hti vOn hen I Ram hoc han 1 chu Ict kinh doanh dirge plain loai là tai san dal hp.

Du pheng gam gia clau tu duet lip vac then diem nu& aim la s6 chenh lOch gifia gia g6c caa cac Ichotin ttr dupe hach toim tren se ke toin h5n bon gil trj thj trudng cita °hung Mi thdi diem lip du phimg.

Nguyen tic ghi nhen vi van hoi tic khoin chi phi di vay:

CM phi di vay (Mem ghi nhin rho chi phi sim xuM, kinh doanh trong ntun 'chi ghat sink her chi phi di vay lien quan thre tiep den viac tu xay dung hoic san xuat eta sin chi dang dugc tinh vio trj tin sin dd (duqc win boa) khi co dit cac dieu kien guy dinh tong Chuin muc Ke toan Viet Nam se 16 "Chi phi di vay".

Chi phi di vay quan *Arc tiap aan viac ur xay dung hoic sim xuat tai san dang (Iwo tinh via gilt td tii sim dd (dirge von boa), bao gam can khoim iäi tien vay, phan be cac khoim chiet khan hoic phi trOi khi phat hanh trai phieu, citc khoin chi phi phu ghat sinh lien quan tdi qua trinh lam thu tpc vay.

Nguyen tic ghi nhen tic khoin phii tri thong mai vet phii tri kink:

Cac khoan phai tra ngudi phai tra !chic, khoan vay Mi thbi diem Wm can, nen: - Co thOi han thanh toan &di 1 nam (bin tong mOt chu kt sin St Lana doanh) &UN phan loi lit ng ngtm ban; - Co thin hart thanh than tren 1 nan (hoc tren met chu sin au& kinh doanh) throe plain loai la ng dai han; - Tài sen thira cha kir ly dirge phila loai la ng nglin han; - Thue thu nhap hoin Mrgc phan loi là ng dai ban.

Nguyen tic ghi nhein chi phi phii tni, tiich trick chi phi sirs chfra lin, chi phi bio hinh sin phint, trich N. cloy do phing trq cip mit viec urn:

Can khan chi phi Mu° ta chtra phat sixth nhung dupe trich trade vim chi phi ski alga, Unit doanh trong Icy de dam bao kW chi phi gbh sinh thirc te khans gfiy dot Nen cho chi phi sail fink kinh doanh nen co se, dam bao nguyen tic pha hup gift doanh thu Ira chi phi, KM cac chi phi dd phitt sink niu CO chenh loch vai st, dA Inch, ke titan Han Wirth ghi be sung hoic ghi giiun chi phi tucmg img voi phin chenh lech.

Lai tauten say thue thu nhip doanh nghiip sau Mai duct Hot ding quart trj ;the cluyat dugc trich qu9 theo Dieu la Cons ty vi cac quy CCM phip 1Y bin hank a phfin dna ciao can ben dun tren tt la van gap.

11. Nguyen tic ghi nhin Win chi sir him:

Nguyen tic ghi nhen van du hr dm chit see hero:

Vela dau hr dm chit so hdu dirge ghi nhan theo sto von [hue gdp cua chit' so hilt.

Thing du van ca plain dupe ghi nhin then sa chenh lech 16n han Men gia than té phat Minh vi menh gia 06 phieu !chi ph& Muth cO phieu len du, ghat hanh be sung hoic tab plait banh cifi phieu qu9.

Ca tire phiti tra cho mac ci 634 dirge ghi nhin la khoin phai In trong Bang Can di ke thin dm Gong ty sau lchi c6thongbáocbiacOtüccUaHid6ngquantij cong ty

Lqi nhuan sail IS thu nhip doanh nghiep sau khi dirge HOi deng quan trj phe duyet chrot trIch cac gu' theo Dieu I e Gong ty va dc quy djnh plain 19 bin hank se ghat' chia cho cac ben dua tren t IG van gdp.

Cdc thaylt minh nay la bq ph4n ho thank cdc fido cdo tdi clan& Trang 9

ONG TY CO PHAN SAM HOLDINGS Miu se 1109-DN

TWAT MINH BAo CAO TAI CHIN!! RIENG Qu, 04 eon 2020 Dan vi tinly bang net Nam

Nguyen Mc vi phuring phap ghi nhin Doanh thin

Nguyen tic vi planing phap ghi nbn doanh thu bfin hang:

Doanh thu ban hang dupe ghi nhan khi ding din them man cac diet' kik saw

- Phan Ian rat ro va lqi Ich gin lien voi quySn kr him sin phim, hang hoe di &Km chuyen giao cho °gun mua; - Cang ty khong can nim gin guy& quit] ly hang hofi nhu la ngirdi set hiku hokc quyen lciam sot hkg hoa;

- Doanh thu dupe 'Mc dins Mang 461 chi.c chin;

- C8ng ty thu dirge hok se thu duqc lqi fah kinh te tir giao dich ban hang;

- Xac dinh dupe chi phi lien quan den giao click ban hang.

Nguyen tic vi phirong phip ghi nhfin doanh thu cuing cip clich vg:

Doanh thu cung cap dich vu duqc ghi nhin khi kSt qui cUa giao dich 86 dant Mc dinh met cach ding tin cey. Trutmg hop vitic camg cap dich vv lien quan den diem kj thi doanh thu duqc ghi nhan tong kt theo ket qua phin cong viec di ban thanh vio !way lip Bing Can dii Ice toan kY dd. Ket qui dm aim) dich cung cap djch vp &roc Mic dash khi thoa min cac dieu kin sau:

- Doanh thu duce irk dinh tuong dii chic chin;

- CO Icha ming thu &rim Ii ich Idnla te giao dich cimg cap dich va di;

- Xk dinh dirge phi,' cling viecda hoan thenh vào ngay lap Bang Cith661 kA toan;

- Xac dinh &Km chi phi phit sinh cho giao dich va chi phi de Ivan thanh giao dich cung cap din Ira dd.

Phan cong viec cung cap dich mei da holm thinh Chum aim dinh theo phitcmg phép Minh gia tong viec hoan thank Nguyen tic vi pluton plain ghi nhUn doanh thu haat dung Si chinh:

Doanli thu phat sinh tir nen lai, tien ban quyen, c6 ttio, lqi nhuan duqc dna vi cac khoân doanh thu boat dOng tai chinh khk dirge gin nhen khi thoi man ding thin hai dieu kien sau:

- Cd 'chi Ming bhu duce lqi ich kinh te tn. gin° dial d6;

- Doanh thu duqc irk dinh tuong dii chic chin.

C6 Mc, Ii nhuiln digit chia dine ghi nhan kid Cong ty duct quyen nhiin oe tac hoac thrqc quyen than lqi tan tCr viac gap vOn.

13. Nguyen tic via phmmg phip ghi :MU° chi phi dint TNDN hiUn hinh, chi phi that TNDN bola

Chi phi thue thu nhim hien hanh dirge xic dinh tren co thu nhk chin thue vit thue suit time TNDN trong niun hien hank

Chi phi time thu nhip hoan 1i duqc xác ilinh tan co sir sO chenh lech tam thôi &Ex Ichiu tn, so chenh lech tam Si chiu thus vi thud suh thui TNDN.

V. THONG TIN si) SUNG CHO CAc ICHOAN MC TRIM BAY THONG BANG CAN 116I KS TOAN.

Tan vi de khofin Wong tuvng lien 31/12/2020 01/01/2020 Tien gin ngrin hang 6388.616.905 55571.016.531 COng 6.388.616.905 55.571.016.531

Can khoin dh to til chinh

a) Ching khoin kinh doanh 31/12/2020 01/01/2020 Ting Cong ty Dirge Viet Nam - CTCP (DVN) 283.624.800.000 Cong ty CP Alphanam (ALP) 7243.518.147 7.243.518.147

Cdc duvet mina .øy Id 14 pi* hap thanh cdc Brio ado gal chink Trang 10

CONG TY C6 PHAN SAM HOLDINGS

THUYET MINE BAO CAO TA! CHINO RIENG QuI 04 ndm 2020 Don vi

ingu siS B09-EIN

Ddng Pigi Man

Cling ty CP Phan Lan Nung Clay Van Dien (VAF) 1.385.836.600 1.385.836.600 Tang Cang ty CP Khoan \Pa Dich !Ty Khoan Diu khi (PVD) 492.076.560 492.076.560 Ngin hang Thucmg intact) phAn Ngoai thuong Victt Nam 1.345.515250 Cang ty CP Mara Ding Nai 56.421.430.890 49.445.997.910

Cana 65.542.862.197 343.537.744.467

b) thin hr g6p vio den vi khic 31/12)2020 01/01/2020

Dia tor vio Ong ty con Cang ty Cr Sacom - Tuyan Lam 897.300.000.000 897.300.000.000 Gong ty CP Day va Cap Sacom 499.600.000.000 499.600.000.000 Gong ty CP Dja Oc Sacom 301.988.892.000 301.988.892.000 Corm ty TNHH Sao= - Chip Sing 118.000.000.000 118.000.000.000 Citing ty CP Sam Nang Nghiep Ging ngh6 Cao 72.000.000.000 72.000.000.000

Cana 1.888.888.892.000 1.888.888.892.000

Dam hr vie cling ty lie. kit, lien doanh Cans ty CP Dinh va Du Ljc.h Pha Thp 534.052.970.000 534.052.970.000 Can ty CP DT vi PT Ha Tang An Viet 93.300.000.000 155.500.000.000 Cang ty CP Capella Viet Nam 3.148.000.000 3.148.000.000 Cam; ty CP Pith Hfru Gia 163.004.700.000

Gang 793.505.670.000 692.700.970.000

Dan tar Op van vim don vj kbac 398.400.000.000 398.400.000.000 Tang Cang ty San xuat-Xuat nhap khan Binh Ducvng-CTCP

Ging ty CP DT va XD Ha Tang Alphanam 13.500.000.000 13.500.000.000 Corm ty CP Du Lich Btru Dien 3.000.000.000 3.000.000.000 Cang Ty CP Nang Lam Nghiep Twang 'Minh 14380.000.000 Cang ty C phan Du tu Nganh nu& DNP (DNP Water) 73.264.500.000 67.500.000.000 Cana ty CP Vietferm 500.000.000 500.000.000 Tang Cang ty Dupe Viet Nam - CTCP (DVN) 283.624.800.000

COng 786.669300.000 . 482.900.000.000

c)DphougdAaIir (199.265.871.623) (339.470.746.846)

3. Phil tin khan

Ngin htuz 31/12/2020 01/01/2020 Phai thu hqp dang ay Mac, hqp Uic S tu 528443.710.059 325.371.979.197 Phiti thu tfx chuyen nhupng vM 105.780.149.500 CO tirc phii thu 27.907386.302 5.162.500.000 Lai phai thu 3.345.349.262 3.552.371.179 Tam (mg nhan vian 1.718.461.429 1.421.155.000 Ky guy 10.000.000 10.000.000 Phai thu khan 40.000.000 40.000.000

Ceong 561.464.907.052 441338.154.876 Dili bon 31/12/2020 01/01/2020

Van g6p hcm dang hqp tác du Ur 1.250.000.000 1250.000.000 Thai thu khic 266.978.880 266.978.880

COng 1.516.978.880 1.516.978.880

CtiC 044)4 Minh nay Id W phdn hop than* Se Sao cdo WtckMk Trang II

CONG TY 05 PHAN SAM HOLDINGS M4u sé B09.-Del

MOAT BAO CAO TAI CHiNH MENG

Qzos 04 nem 2020 Dow vi fink Doing vier Nam

Ting, giam Si sin di dinh Mit hinh (tern trang s4 19)

Iii sin 44 din h vo hinh

Khoin awe Logo, thtiong hien Ceng

Nguyen gia Sei du du kt (01/10/2020) 697.830.000 697.830.000

Tang Wage SS du cu6i Icy (31/12/2020) 697.830.000 697.830.000

Giá tri hao men ley ke SO du du ict (01/10/2020)

ithau hao bong kje 697.830.000 523.372.505

SS du cued ky (31/12/2020) 697.830.000 697.830.000

Gil trj cen loi SO du den ky (01/10/2020) SS du cu6i kt (31/12/2020)

Chi phi tri trot 31/12/2020 01/01/2020 Ngin ban

Chi Phi thuO bao DL qua Fiinpro 77.280.000 Cac khoim khic 11.172.727 11.172.727

Celia 88.452.727 11.172.727 Dii Inut

CM phi sera chila van pheng 680.943.636 San xuAt phim fix lieu cho SAM Holdings 320.977.992 Gia trj con lai aim c6ng cu dung cti sir dung 82.962A28 44.545.948 Cac Ithoin khac 7.105.557

Cling 763.906.064 372.629.497

Vay vi thug tai chinh

Vay ngin bon 31/12/2020 01/01/2020 Deng ty CP BDS Hiep PhU 0 Cana ty CP ith Ttr vá Phat Trier' Ha Tang An Viet

Con ty CP Sacom Tuyen Lam 468.774.000.000 Tnii phieu - Cling ty a pit Chang khoin Agnbanlc - 100.000.000.000 Dueling Thanh Trtmg Vay c.i nhan - Dtrcmg Thanh Trung 4.719.230.888 Cana ty CP Dja Oc Swum COngtycPflâyvà Cáp Sacom Cong ty CP Sam Nona Nghiep aing Nghe Cao 5.000.000.000 Celia ty TNH1-1 Sacom Chip Sing 8.500.000.000 13.000.000.000 Ging ty CP oh/Mg khoan Sal Gen Ha Nei Ging ty CP chimg khoan Sai Gen

Ceng 481.993.230.888 118.000.000.000

Vay dii han 31/12/2020 01/01/2020

Cdc duo( t minis nely la NS phOn hop thanh oft &to cdo I chink Trang 12

CC/NG TY C6 PHAN SAM HOLDINGS Min so B09-DN

DOT 14 link frdng net NOM

THUYET MINH BAO CAO TAI CRINH RIENG

QuY 04 ?Om 2020

Did phieu Sam Bond 2020 297.152.613.637 COng 297.152.613.637

Thai tri khan 31/12/2020 01/01/2020 Ngin ban

Phii tra hop ang ày thee, hop tic du tu 379.482.448.496 858.296.219.178 Lai vay, Ifti HTDT phai Ui 5.023.690.996 19.642.117.918 Ky guy 5.000.000.000 5.000.000.000 C6 tat phid tra 1372.031.029 1.372.031.029 Kinh phi cling doin 355.848226 269.541.857 Thud TNCN tra vao Wang 69.759.965 75.849.105 Phâi tra Sam Land 15.000.000.000 Phai tni Sam Tuy6n Lam 2.000.000.000 Cáo Ichoin phai tra, phai nOp Ichac 1.146.109.336 130.188.000

COng 392.449.888.048 901.785.947.087

Did hi. Nhan ky qu9, ky cucrc did hark 380.000.000 530.000.000

COng 380.000.000 530.000.000

Chi phi phii tra 44.196 01/01f2020 Nein h0n 8.731.293.144 2.752.758.948

Lay vay ( TP2020) 8.551.293.144 1.863.013.698 Cie Ichohn khan 180.000.000 889.745.250

Hai han Lay vay Cac lchoan kbac

10.V6nchusfrhfru

Bing doi chitu hien dOng et VOn chi saMu (urn trang sti 20)

Chi tat vAn Mu ttr cart chi sa him

V6n tu caa nha nu& V6n gap c6 &nig 'chic

COng

31/12J2020 01/01/2020 YOB gap Ty (%) VOn gop TS, I (%)

2.565.045.400.000 0%

100% 2.565.045.400.000 0%

100%

2.565.045.400.000 100% 2.565.045.400.000 100%

dc giao dich vi von vfri dc cha sir hem vu phin ph6i cO tot, chia lqi nhuOn

Von dau Us caa °ha ser hOu 30/06/2020 01/0112020 Kin g6p tau k, 2.565.045.400.000 2.490.362.630.000 VdngOptthzgzrong kj 74.682.770.000 Van gop cuoi kfr 2.565.045.400.000 2.565.045.400.000

d. CO phiin 31/12/2020 01/01/2020 SO Itcpg co phieu Clang ky pbat hanh 256.504.540 256.504340 S6 lumag C6 pineu di ban re yang °hang 256.504.540 256.504.540

cd phithz phd thong 256.504.540 256.504.540 Cd phi& ins &V

a

Cdcthayltmthh nây Ph4n hOp thenh cdc Edo cdo tai chink Trying 13

CONG TY C6 PHAN SAM HOLDINGS Min B09-DN

TWAT MINE BAO CAO TAI CHINE &ENG Quy; 04 neon 2020 Don vt Only Donn nit Nam

SO *mg có phik dang luu berth 256.504.540 256.504.540 cd philu phi thOng 256.504.540 256.504.540 CO phi& nu ddi

MOnh gia cti phiefu clang lune hank: moo elfing/co phi& II. Thut vi tic khoin phii np WM limit (Rem trang A 21)

VI. THONG TIN B6 SUNG CEO CAC !MOAN MIX MINH BAY THONG BAO CAO ICET QUA HOST

I. Doanh thu bin bang va clang clip dich vp Qat 04 Ram 2020 Qu9 04 nAm 2019 Doanh thu ctmg nip clich vv 1.049.090.909 1.133.863.636 COng 1.049.090.909 1.133.863.636

Doanh thn than vt bin hang vi cung c8p (Itch vp Qujr 04 nam 2020 Qut 04 nam 2019 Doanh thu thuan cung dip dich W 1.049.090.909 1.133.863.636 Cling 1.049.090.909 1.133.863.636

Gib An hang ban Qu4 04 nim 2020 Qut 04 nam 2019 Gia van cuadich vu cung

Cing

Doanh thu boat dOng ill chinh Quy 04 Kam 2020 Quf 04 nam 2019 Lai tin gui, tin cho vay 2.100.834.903 1.192.055499 LSI ban cac khoin Mu tu 57.800.000.000 C6 tirc, lqi nhuiri duqc chia 27.942.400.000 13.522.500.000 Lai °Mob lech gia 0 115.739.411330 141 ban hang tra china, chi& khan than!, Man 0 Doanh thu boat dung tai chinh ldiac 12.049.642357 831.753.425 COng 99.892.877.260 131.285.720.254

S. Chi phi tie chinh Qu9 04 'Am 2020 Qat 04 nam 2019 Lai ban vay 13.926.129.819 3.032.082.910 Du phing giam gia chimp khoan kinh doanh Va Mn thitt Mu tu 3.453.293.344 64.275.953337 Chi phi tai chinh khfic 18.400.090.449 41.211.779.663 Cing 35.779.513.612 108.519.816310

Chi phi quin 19 doanh nghi0p Qu9 04 nam 2020 Qat 04 nam 2019 Chi phi nhan vien quan 2.461.247.864 3.013.892.842 Chi phi chi dung van phing 810.000,00 7.830.500 Chi phi khau hao TSCD 71.709.786 65.701.220 Chi phi pit ha CCDC 98.666.715 537.187.754 Chi phi dich vi mua ngoai 1.254.229.234 2.210.010.167 Chi ph( bang tier, khac 425.600.001 450.000.000

Cing 4312.263.600 6.284.622.483

Thu nhip khic Cac khoan khac

eing

Qat 04 nam 2020 90.909.091

Qut 04 nim 2019

90.909.091 12.727

DQNG KINFI DOANIL

Ccfc thuyê miMi nay M be pheln hop thelrth aft Bdo cdo Mi chink Trang 14

GONG TY CO PHAN SAM HOLDINGS

THUYET MINH BAO CAO TAI Olin' RANG Quit 04 nem 2020 Da?: W

miu 24 1309-DN

D6ng Viet Nam

S. Chi phi khic Quy 04 nim 2020 QuY 04 nam 2019 Tien phat dine 378.363 ging 378363

Chi phi sin suet, kinh doanh theo yeu Qu9 04 nam 2020 Qat 04 nim 2019 Chi phi nhan cOng ChiphikhAuhaotAjsanc6dth CM phi dich vii mua twat Chi phi khac bang tien ging 0 0

Chi phi thu e thu nhap doanh nahlep hien hinh Quf 04 aim 2020 QuY 04 nam 2019 Tang loi nhttan k toan trate thud 60.940.721.685 17.615.157.624 Can khoirn dieu chinh tang, giam lcd nhuan k toa.n d aim ihrth thu nliftp chin thue thu nhap doanh nghiep: (116.016.636.368) (20300.712.500)

- CAC khoan diet, chinh tang 481.489.734 444.000.000 + Chi phi loot frit 481.489.734 444.000.000

- Cac khoan dieu chinh gum 116.498.126.102 20.744.712.500 + Cci hit, 10 nhurrin &or chia 102.519.652.624 20.744.712.500 + China 18 cat nerm meat 13.978.473.478

+ DI& chinh CP vay theo ND68/2020 Tang thu nhep tinh thug Thus suAt thug thu nhap doanh nghiep 20% 20% Chi phi thue the nhep doanh oghiep hien hanh (485.021.544) Thud TNDN Moan lai TM sin thug thu nhap hoMi Ii

30/09/2020 01/01/2020

Thue suet thuelINDN sir dung de do djnh giit tit sin thue thu Map 20% 20% Tin sim thue thu nhap hoan Ini lien quan den khoan tinh [hue chtm sir dung 146332.796 Gem

146332.796 Chi phi thu a TNDN hoin Ltd Qu9 04 narn 2020 QuY 04 nam 2019 Thu nhim' thui thu nhep doanh nghiep hoàn Iai obit sinh tit cac

VIII. ?MING THONG TIN KIIAC

1. Giao dich rid Sc ben lien quill]:

Trona Mr, Cana ty obit sink cic nabiep au mua ban vet Sc ben lien quan nhir san:

Nihtio vu ?nun hint?

Ben ben qua.. MM quan he Ging ty CP Swam Tuyen Lam °Mg ty con Ging ty CP Dia dc Sworn Cong ty con Cana ty CF Day VA Cap Sacom COng ty con Cana ty TNHH Sacom - Chip Sang Gang ty con Una ty CI' Sam Ming Nghiep Ciing nghe Cao Cana ty con COng

GM tri giao clich 26.363.635

89.950.686 196.246.575 30.000.000

342.560.896

tinhthue va tru dai time chua dtmg Cana

Gic Mayer mirth thy la bo phdn kip thank Sc Bdo the MI chink Mang 15

CONG TV CO PHAN SAM HOLDINGS NM' B09-DN

THUYET MENH BAO CAO TM CHENH R1ENG Qug 04 ndm 2020 flan vi fink Ching Viet Nam

Nghign vu ban ha ny

Ben lien guan Mai gun h 0th trj giao djch Cong ty CF Sam N8ng Nghlep Cong nghe Cao Cong ty con 124.767.123 Cong ty CP Sacom - Twin Urn Ceing ty con 878.726.027 Cana

On ugly 31/12/2020, DSc khoin chin thanh twin v61 cat hen lien guan nhrr eau:

CLIC khan ghdi thu khdc

Ban lien quart Mai guan he 31/12/2020

Gong ty TN1111 Sacom - Chip Sang Cans ty con 5.900.000.000 Ong ty CF Day VA Cap Sacom Ging ty con 22.007.386.302 Cong ty CF Sam Nang Nghiep Cling ngh6 Cao Cling ty con 28.772.232.769 COng

Cdc khan phdi hie khdc

Ben lien quan Mói plan he 31/12/2020 Cling ty TNHI1 Sacom - Chip Sing Cana ty con 8.855.191.786 ang ty CP Day VA Cap Sacom Cong ty con 986.301 Cong ty CP Dia Oc Sacom Ging ty con 473.140.661.918 Calm 481.996.840.005

2. Cana cri tii chinh

Quin ly ro tat chinh T6ng quan: Cac tool red ro tai chinh ma Cong ty d6i mat do viec sa dung cic Gong cn tai chinh la:

ro tin dung -Rüimthanhkhoan - Rai ro thj mr2mg

b. Rai ro tin dung

Rai ro tin Mang la rai ro mi dal tic kh8ng thy° hien cac nghin vn ena rrdnh theo quy dinh mia mat Gang cu tai chinh hoac hem clang Ichich hang, din den thn thfit 1th chinh. Clang ty co rai ro tin dung ta can hog dOng kinh doanh caa minh (cha yen d6i vat the khan phai thu khach hang) vi hoat Ong tai chinh cart mirth ha° g6m ea nen giri ngan hang va cac cong cu tai chfnh Ichae Tan gel ngdn heng vet cdc khan &wag among dart

Phan 16n tilt geri ngan hang dm Cong ty &roc gai Mi cac ngan hang 16n c6 uy tha a Viet Nam. C8ng ty nhan thy mire do tap trung nil ro tin dung 861 yin tien gai ngan hang la Map. PM) dim Mulch kiln vi cafe khohn ph& thu kluk

Viec prim lje red ro tin dtmg khfich hang dm Corm ty dua tren can chinh sach, thu Mc va quy trInh id& sok dm Ging ty c6 lien quan den viec quan ly nli ro tin dung khach hing.

Cite khoan phài thu khitch hang chua tra thubng rayon dugc theo 001. Cac phan [fa ye kha ming lp du phang dorm thuc hien ti ngity lap bao do ten co ser tang khitch hang d61 yen the kith hang Ion. Tren co sa nay, C8ng ty khang c6 rai ro tap tiling ye tin clang.

Riirothanbkhoin

124.767.123,00

56.679.619.071

Cdc thuyft math nay 0 b4 plugn hgp Manhole lido cdo RI! think Trang 16

ONG TY CO PHAN SAM HOLDINGS

MAtt se B09-13N

THUYET MINH BAO CAO TM CHINEI RIENG Qul 04 neon 2020

DON vi fink Dcing vier Nam

Rai ro thanh khoan la nii ro tong ty gap khe khan trong viac d g cac nglith Nnit tai chink do tinh tang thieu yen. Rni it thanh Ichoin tha C8ng ty phat sinh chti yeu do Ichang tuong ming tong cac taj san tai chinh Ira cac Ichoth phai frit tai chinh.

Cang ty giant sat ro thanh khoan bang viec duy tri le ties mat va cac khofin tucmg &Tong tien mac ma Ban Giam deo cho la da di he trq tai chinh cho cáo haat deng kinh doanh cUa Cong ty vi d giam thieu anh butmg nth nhamg thay a6 can luting tien.

Vic quark Itrüi ro tin dung khich hang caa Cong ty dun tren the clinh thch, tint tun va quy trInh hem soat caa Cong ty co lien quan den vie= quan 19 nli ro tin dung Ichitch hang.

Thong tin thbi han dito hp cüa nq phiti tra ± chat oüa Cong ty Ora ten cac gja trj thanh than chin chi& !chin theo deng nhtr sau:

TS 01 nim trit ming

Tir 01 aim din 05 slam Cana

Se co& icy 884.017.6M 507 297.532.613.637 1.181.550.272.144 Cac khofin vay 481.993.230.888 297.152.613.637 779.145.844.525 Phai tra ngubi ban 843.246.427 843.246.427 Thai tra !chic 401.181.181.192 380.000.000 401.561.181.192

Se dAu ky 1.022.541317.635 530.000.000 1.023.071317.635 Cite khoim vay 118.000.000.000 118.000.000.000 Phil tra ngtrbi ban 2.611.600 2.611.600 Phai tritichac 904.538.706.035 530.000.000 905.068.706.035

C8ng ty cho rtum mirc de tap trtmg red ro d8i viec tra nq thim. COng ty cd kha thing thanh [clan cac khoth nq den ban tir dang tien tti boat clang kinh doanh va nen thu di clic tai san tai chinh hp.

d. Rai ro thj trading Rid ro [hi fru:mg la rid ro ma gia hop hoac cac tang tien trong Mang thng chinh se hien (tang then uhrmg thay dei cfra gia thj truang. Rai ro thj trubng ban gem 3 loai : Rai ro ngoai te,rui ro lai suit va rairo ve gia khk.

Rai ro ngool te

ro ngoai te la rai ro ma gii trj hop 19 hoac cac lueng nen trong 10 ding cu chinh se hien Ong theo nhOng thay 481 tha gia hei doai.

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Cong ty quin l rai it miSt bang oath then dig chat che tinh blob thj trubng c6 lien quan aè thc djnh chinh sachmisuAthwl9colchocáomucthchquanh.nrniroCongty.

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Cdc thuytt minh nay Id be phtln help than], cdc Boo cdo tai chinh. Trang 17

CONG TY CO PHAN SAM HOLDINGS

TRUYET MIMI BAO CAO TAI MINH RIENG

MAu s6 1309-DN

Q4 04 nom 2020 Von vi rink Dang Viet Nam

Rai ro ve gia khac la red ro ma gia trj hop ly hoac cat Meng tien tong toong lai dut met tong cv tai chinh se bien dOng theo nhOng thay dei tea gia thj truong ngoai thay d& dm Ili suet vit tY gia hei cloth.

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e. Gii tri hop is, Cong ty chua xac djnh dupe trj hop IY cfm tai chinh va tang no tali chat ngsly kit that Icy ke toan do thong tu 210/2009/TT-HTC do BO tai chin', ban hanh ngay 06/11/2009 ding nhu S quy djnit hien hinh chua cO Wang clk co the ve viec xfic &Li tri hop ly oic tai sin tii chtnh re, ding tai Thong tu 210 ding yea dm áp dung Chan muc bao cao tai chtnh Quem tt ve oleo trinh bay t4o cáo tai chinh va thuyet minh thong Sill ChM veri cling co tai chinh nbmg kheong &Pa m Sing dan tuong &rang tho viec Minh gia ghi then ding cj bii chinh bao gam ca Op Mpg gia tri hop t, nhem pith hop veri Chan mut bac cao tai

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Se lieu so sanh la se lieu tren Bao cio tai third, rieng ket Mac ngay 31/12/2019 al duvc Ging Ty TNHH Ernst & Yotmg Viet Nam !dem Man, Bao can tai chInh rieng ket that ngtly 31/12/2020 de ducm COng Ty TNHH AASC kiem man

Tp.HCM, ngay 25 thong °Intim 2021

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Trinh Thi Elm Nglin Vd Nit Ttr Anh let Ant.

mink nay â bd pita kip thelnh cdc Brio cdo tai chtnh. Tmng 18

CONG TY CO PHAN SAM HOLDINGS Mu el B09 - ON

THUYET MINH BAO CAO TAI CH1NH 00, 04 nom 2020 Dan vi link ?Xing Viet Nam

4. TM sane6 dinh hey hinh

Khofin mac NMI cfra, vat Men true May mac, thiet hi Thiet hi van phong PIntota tie:n yip IAA Cang

Nguyen gia SO dir dAti IcY (01/1012020) 11.466.978.282 134.290.000 1.418.142.480 3.125.045.809 16.144.456.571

Mua meri E/Au tu XDCB hob thanh Tang khan Gam khae

SO dir cad kt (31/12/2020) 11.466.978.282 134.290.000 1.418.142.480 3.125.045.809 16.144.456.571

Gil tri hao man lily ke SO dtr dku ky (01/10/2020) 11.466.978.282 109.136.801 1382.226.708 790.087.552 13.748.429.343

KhAu hao 6.714.498 4.083.333 60.911.955 71.709.786

Tang kit Thanh 19, nhinang ban Gam khitc

SO dir cal& ky (31/12/2020) 11..466.978.282 115.851.299 1.386.310.041 850.999.507 13.820.139.129

GM tri eon lai SO dir d&u kt (01/10/2020) 25.153.199 35.915.772 2.334.958.257 2.396.027.228 SO dir cu6i ky (31/12/2020) 18.438.701 31.832.439 2.274.046.302 2.324.317.442

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Trang 19

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CONG TV CO PHAN SAM HOLDINGS Min A B09-DN

THUYET MINT! BAO CAO TAI CHINH Quf) 04 nom 2020

10. Yen chit sa him

D077 Vi tinh: Dfing Viet Warn

a. Bang di chieu bien Ong caa \Ten chü s& halt

Khan myc Veil g6p ThAug du Quf dila Dr Oat A A A von co phan trien

Lyi nhuAn sail thue tang

SO du dAu nay (01/10/2020) 2.565.045.400.000 142.970.000 164.642.188.148 2.729.830.558.148 Loi rthuiin San thue trong Trick guy chinh sich, xä hen Trich guy then thtrZmg, phtic to' Phitt hanh ca phieu thuOng Chia c6 the cho c6 deing Tang kit Ginn khan

45.854.768.676 45.854.768.676

SO du cad ky nay (31/12/2020) 2.565.045.400.000 - 142.970.000 210.496.956.824 2.775.685.326.824

Cdc thuyii minh nay Id hd phdn hvp thanh cad Bdo coo thi thinh Trang 20

CONG TY Go PHAN SAM HOLDINGS Min A B09-DN

THUYET MINH BAO CAO TAI Quft 04 nom 2020 Dan vi tin),: Deng Viet Nam

11. Thud va cic khoitn phai nOp nhh nut

S6 phai thu clau kk S6 phai ngip diu kg SO phat nØp trong kg SO da Uwe nOprkhau to} S6 phiti thu cuM kj, trong Irg

so Orli nOp cu6i kjt

nue Gia 14 gia tang VND VND VND

1481.078.681 VND VND

1.481.078.681 VND

Thug Thu nhop doanh nghigp 1.542.706.458 12.190.258.313 10.747.551.855

Thua Thu nh8p ca nhan 87.761.638 1.181.411.759 1.192.037.771 77.135.626

Cac loai time khac 5.000.000 5.000.000

Phi, 10 phi va c4c khoan phai nOp ichac 237.807.267 237.807.267

1.542.706.458 87.761.638 15.095.556.020 2.915.923.719 10.824.687.481

Cac limpet minh nay la bo pm hop thanh ban can tat chinh Trans 21