BAO CAO TAI CHIN H QUY 2 NAM 2020 CONG TY CO PHAN GEMADEPT

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1 BAO CAO TAI CHIN H QUY 2 NAM 2020

2 MUC LUC Trang 1. Muc Iv 1 2. Bang Can doi K6 toan tai ngay 30 thang 06 Ham Bao cao lat qua Hoat dong Kinh doanh QuS, 2 nam BM) cao Liru chuyen Teen q Qujr 2 nam Thuye't minh Bao cao tai chinh QuS, 2 nam *********************** 1

3 Dia chi: 06 Le Thanh T8n, Phuang Ben Nghe, Quan 1, TP. H8 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUI./ 2 NAM 2020 BANG CAN DOI KE TOAN Tai ngay 30 thing 06 nim 2020 Don vi tinh: VND CHI TIEU Ma so Thuyet minh SO cuoi ky SO clan nam A - TAI SAN NGAN HAN I. Tien va cac khofin tuang throng tien 110 V Tien Cac khoan tuung ducmg tien 112 II. Wu ttr tai chinh ngin hp Chimg khan kinh doanh 121 V.2a Du phong giam gid chimg khoan kinh doanh 122 V.2a ( ) ( ).-: 3. Dau to ndm gill den ngay ddo han III. Cic khoin phii thu ngin hp )1..., 1. Phai thu ngan han cita khach hang 131 V J 2. Tra truroc cho ngtroi ban ngdn han 132 V Phai thu n8i b8 ngdn hp Phai thu theo tien dij ke hoach hop dong xay dirng 134 r 5. Phai thu ve cho vay ng.a.n han 135 V z Phai thu ngin han khac 136 V.6a Du phong phai thu ng'n han kho doi 137 V.7 ( ) ( ) 8. Tai san thieu cho xir 1, IV. Hang ton kho Hang din kho 141 V Du phong giam gia hang eon kho V. TM sin nem hp khic Chi phi tra trixac ngdn han 151 V.9a Thue gia tri gia tang &roc khan. trir Thue va cac khoin khac phai thu Nha nuoc 153 V Giao djch mua ban tai trai phieu Chinh phu Tai san n6'n han khdc 155 Bao ea nay phai chrqc doc cling vii Ban thuyat minh Bac cao tai chinh 2

4 CONG TY Co PHAN GEMADEPT Dia chi: 06 Le Thanh T6n, Phtromg Ben Nghe, QuAn 1, TP Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY fa QUY 2 NAM 2020 Bing can ai ke toan (ti6p theo) CHI TIEU MA so Thuyet minh SO cad kji SO dau nim B- TAI SAN DAI HAN I. Cac khoin phai thu dai han Phai thu dai han cua khach hang Tra truac cho ngtr6i ban dai han V6n kinh doanh a don vi tnrc thuec Phai thu nei by dai han Phai thu ye cho vay dai han Phai thu dai han khac 216 V.6b Du ph6ng phai thu dai han khb doi 219 II. Tai sin co dinh Tai san c6 dinh hire hinh 221 V Nguyen gici Gib tri hao mon lay ke 223 ( ) ( ) 2. Tai sin c6 dinh thue tai chinh 224 V Nguyen gib Gia tri hao mon lily 226 ( ) ( ) 3. Tai sin c6 dinh vo hinh 227 V Nguyen gla Gib tri hao mon hiy ke 229 ( ) ( ) III. Bat Ong sin dau ttr Nguyen gia Gia tri hao men lay ke 232 IV. Tii sin do' dang dai han Chi phi sin xuet, kinh doanh da dang dai han Chi phi xay dung ca ban c16 dang 242 V V. DAu trr tii chinh dai han DAu tu vao cong ty con 251 V.2b DAu to vao c6ng ty lien doanh, lien ket 252 V.2b DAu tu gop von vao dcm vi khac 253 V.2b Dv phong dau tu tai chinh dai han 254 V.2b ( ) ( ) 5. DAu tu nim gill den ngay dao han 255 VI. Tai sin dai han khfic Chi phi tra tnr6c dai han 261 V.9b Tai sin thue thu nhap hoan lai 262 V Thiet bi, Nit tu, phi tang thay the dai han Tai san dai han khac 268 TONG CONG TAI SAN Bao coo nay ph& Avec doc clung vdi Ban thuyet minh Bcio ccio tin chinh 3

5 Dja chi: 06 IA Thanh Ton, Phuemg Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Bing can d61 ke Min (tier) theo) CHI TIEU Ma so Thuyet minh SO cad ky SO clan tam C - NO PHAI TRA I. Ng ngin han Phai tra ngudi ban ngin han 311 V Ngueri mua tra tien truck ngan han Thue va cac khan phai Op Nha nueic 313 V Phai tra ngueri lao Ong 314 V Chi phi phai tra ngin han 315 V Phai tra nei be ngin han Phai tra theo tien de ke hoach hqp deng xay dung Doanh thu chua dive hi'en ngin han Phai tra ngan ban khic 319 V Vay vit nq thue tai chinh ngin han 320 V.20a Du phong phai tra ngin han Quji khen thuang, phiic lqi 322 V Qu9 binh on gia Giao djch mua ban lai trai phieu Chinh phi" 324 II. Ng dii h9.n Phai tra ngueti ban dai hp Nguen mua tra tien truerc dai han Chi phi phai tra dai han Phil tra nei be ve yen kinh doanh Phil tra nei be dai hp Doanh thu chua thuc hien dai han Phai tra dai han khac Vay vit no thue tai chinh dai han 338 V.20b Trai phieu chuyen d'ei CO phieu uu dai Thue thu nhap hail lai phai tra Dv phong phai tra dai han Qu'Y Oat then khoa hoc vi cong nghe Bdo ccio nay phcii chivy doc dung vol Ban thuyilt minh Bao clic) tai chinh 4

6 CONG TY Co PHAN GEMADEPT Dja chi: 06 Le Thinh Ton, Plugmg B6n Nghe, Quin 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CH!NH CONG TY MB Q1A7 2 NAM 2020 Bing can doi ke tom (tiep theo) D - VON CHU SO HITI.J CHI TIEU Ma A so 400 Thuyet minh SO cuoi kjr SO du nam I. VOn chii so. heti VOn gop cua chi sh hin 411 V.22a Cd phi& phd thong có quye'n bitiu quyk 411a Cd phiiu 411b 2. Thing du von c6 phin 412 V.22a Quyen chon chuyen d6i trii phi6u VOn khic cua chil so him 414 V.22a Co phieu qu Chenh Lech danh gii lai tai sin Chenh Lech gii h6i doii 417 V.22a ( ) ( ) 8. Qu9 diu to phat trien 418 V.22a Qu9 h8 trg sip xep doanh nghiep Qu9 khic thuec von chit sa hiru 420 V.22a Lgi nhuin sau thue chua phan ph6i 421 V.22a Lqi nhupn sau thui chua phan phdi liy ki ddṇ cud! ky tru6c 421a V.22a Lvi nhu(in sau thug chua phein phdi ky nay 421b V.22a Ngu6n von dau to xay dung co ban 422 II. Ngutin kinh phi va qu9 khaic Ngu6n kinh phi NguOn kinh phi di hinh thinh tai san c6 dinh 432 I a tt C TONG CONG NGUON VON TP. H6 Chi Minh, ngiy 28 thing 07 nam 2020 Plum Qu ng Huy Nguiri lap Nguyen guy& Ke toin truing DO Van Minh TOng Giim dim Bcio cao nay phcii duvc doc cling vdei Ban thuyit minh Belo coo cal chinh 5

7 CONG TY C6 PHAN GEMADEPT Dja chi: 06 Le Thinh Ton, Phiretng Ben Nghe, Quin I, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MU QUY 2 NAM 2020 BAO CAO KET QUA HOAT BONG KINH DOANH Qui, 2 Nim 2020 Don vi tinh: VND CHI TIEU MA so Thuyet minh Nim nay Quy 2 Nim trinic Lay Ite tir diu nim den cuoi ky nay Nim nay Nam trurfc 1. Doanh thu bin hang vi cung clip dich vy 01 VI Cic khoin giim trir doanh thu Doanh thu than ve bin hang vi cung cap dich vy Gii von hang bin 11 V L91 nhu$n Op ve bin hang vi cung cap dich vg Doanh thu Mitt dung tel chinh 21 VI CM phi tai chinh 22 VI Trong d6: chi phi Iii vay CM phi bin hang 25 VI CM phi quin if doanh nghiep 26 VI L9i nhuen than tir ho9t ding idnh doanh Thu nh#p khic 31 VI Chi phi!chic 32 VI L91 nhu#n!chic ( ) ( ) 14. T6ng 191 nhu#n ke toin tru&c thug Chi phi thug thu nh#p doanh nghiep hien hinh 51 V.16 ( ) ( ) Chi phi thug thu nh#p doanh nghiep Man 19i 52 VI ( ) ( ) 17. Liri oh* sau thue thu nh#p doanh nghiep LAI cu bin nil' co phieu Lii suy giim trin co phieu 71 - s, TP. HO Chi Minh, ngiy 28 thing 07 nim 2020 Piro Quang Huy Nguiri Nguyin Minh N Ke toi DO Van Minh T6ng Claim dic Boo cao nay ph6i ehtoc doc cdng voi Ban ihuyb minh &Jo cdo tai chinh 6

8 Dja chi: 06 Le Thanh Ton, Phutmg Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH ONG TY MB QU 2 NAM 2020 BAO CAO LIYU CHUYEN TIEN TT (Theo phtrang phi!) gian tiep) Quj, 2 Nam 2020 Dan vj tinh: VND CHI TIEU Ma A SO Thuyet minh Luy ice tir din nam den cusi ks, nay Nam nay Nam truirc I. Luu chuyen tien tir hoat Ong kinh doanh LO nhu(us truot thul Dihu chink cho cac khan: KhAu hao tai san c6 dinh va bat d6ng san dau to Cac khan du phong Lai, 16 chenh Lech tj, gia h6i doai do danh gia lai cac khoan muc tien to co g6c ngoai to Lai, 16 tir hoat d6ng dau tir Chi phi lai vay Cac khoan dieu chinh khac V.10, V.11, V.I2 V.2, V.7 VI.3, VIA VI.3, VI.7 VI ( ) ( ) ( ) Lfd nhuiln fit hogs ding kinh doanh Mak thay diii von lure Ong Tang, giam cac khan phai thu 09 ( ) Tang, giam hang ton kho 10 ( ) ( ). Tang, giam cac khoan phai tra 11 ( ) CI Tang, giam chi phi tra truoc ( ) 19 Tang, giam chimg khan kinh doanh 13 - r * Tien lai vay di tra 14 V.19, V.20, VI.4 ( ) ( ,-Z" Thue thu nhap doanh nghiep da nop 15 V.16 ( ) ( Tien thu khac dr hoat dong kinh doanh 16 Tien chi khac cho hoot d6ng kinh doanh 17 V.22 ( ) ( ) Lau chuyin ti'dn drub: tit ho' eking hush doanh 20 ( ) ( ) H. Lau chuyen tan tir hoot dong du ttr 1. Tien chi de mua sim, xay dung tai san c6 djnh va cac tai san dai han khic 21 V.10, V.13 ( ) ( ) 2. Tien thu tir thanh 1j,, nhugng ban tai san c6 dinh va cac tai sin dai han khac Tien chi cho vay, mua cac Ong cu no ciia don vj Ichic 23 V.5 ( ) ( ) 4. Tien thu h6i cho vay, ban loi cac cong cv ma dm dan vj khic 24 V Tien chi du to gop von vio don vj khac 25 V.2 ( ) ( ) 6. Tien thu hoi dau to Op von vao dcm vi khac Tien thu lai cho vay, c6 tirc va lcn nhuan &roc chia Lieu chuyin tien thuhn de hoist Ong dizu to Bcio cho nay phcii dopy doc cimgvai Bern thuyb minh Bcio ccio tai chink 7

9 Dia chi: 06 Le Thanh Ton, Phuong Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY /a QUY 2 NAM 2020 Bio cio Iw chuyin tien to (tap theo) CHI TIEU Ma so Thuyet minh Lily ke tir din nam den mai kj, nay Nam nay Nam Irv& III. Lim chuyen tan tir hot gong tai chinh 1. Tan thu tir phat hanh c6 phieu, nhan von g6p dm chit so hiru Tien tra lai von Op cho cac chi' so hitu, mua lai co phau dm doanh nghiep di phat hanh Tan thu tir di vay Tien tra no g6c vay 34 ( ) ( ) 5. Tien tra my goc thus tai chinh 35 ( ) ( ) 6. Co tirc, lqi nhuan da tra cho chi' so him 36 Luu chuyin tan thuhn tir hoes' Ong MI chinh 40 ( ) ( ) Liru chuyen tan thaw trong kir ( ) Tien va trong throng tien diu nam 60 V Anh hiromg ciia thay d6i ty gia hoi dodi quy d6i ngooi to 61 ( ) ( ) Tien vi twang throng tan cuoi V TP. HO Chi Minh, ngay 28 thang 07 nam 2020 is 6Di& Pham Quang Huy Nguiri lap Nguyen inh N KS toin DO Van Minh TOng Giam doc Boo car) nay phai dux dqc cimg viri Ban thuyjt minh Bao ccio tar chinh 8

10 Dia chi: 6 Le Thanh Ton, Phtromg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUI./ 2 NAM 2020 BAN THUYET MINH BAO CAO TAI CHiNH Quji 2 nam 2020 I. DAC DIEM HOAT HONG 1. Hinh thtic,so him von Cong ty CO phan Gemadept (sau day goi tit la "Ging ty") la cong ty c6 phan. 2. LInh yip kinh doanh Cong ty kinh doanh trong nhies u linh vuc khac nhau. 3. Nganh nghe kinh doanh Cong ty kien dinh vori chitin luqc phat trion cac nganh ngh8 kinh doanh cot loi ben canh viec tien hanh da dang hoa nganh nghe mot each co chon loc. Cac link vuc kinh doanh cna Cong ty bao khai that cang, logistics, trong rung va bat d6ng san. Khai that cang: Khai that he thong cang trai doc tir Bic chi Nam, tai cac thanh ph6 va cac viing kinh to tong diem:,cang Phu& Long, cang Nam Hai, cang Nam Hai Dinh WI, cang Nam Dinh cang Dung Quat, cang Binh Ducmg, Nam Hai ICD va dau to vao du an cang ntroc sau Gemalink Cai Mep; Logistics: Trung tam phan phoi; Van tai container chuyen tuyon; Van tai hang sieu twang siou trong; Van tai da phircrng thirc; Quan ly tau va thuyen vien; Dai ly giao nhan; Ga hang h6a hang khong,...; Trong rung: Trong, chain soc, khai that, che bien cay cao su va cay ding nghiep tai Campuchia; Bat d6ng san: Xay dung va khai that cac thing tam thucrng mai, khach san, cao Oc van ph6ng cac thinh phi') Ian tai Viet Nam va khu vuc Dong Duang bao gom: du an Khu phirc hop Saigon Gem va du an Khu phirc hop tai Vieng Chan Lao. ti 4. Chu kjr san xuit, kinh doanh thong thierng Chu ky san xuat kinh doanh thong thir6ng dia Cong ty khong qua 12 thang. 5. Dac diem hoat Ong cua Cong t,y trong ky co inh htr ng den BA cao tai chinh Trong ky, Cong ty tiep tic g6p von bo sung vao C6ng ty CO phan Hoa Sen Thai Binh Duang, Cong ty CO phan Niem Kieu Hanh Thai Binh Duang va Cong ty TNHH MTV C8ng nghiep Cao su Thai Binh Ducmg. 6. Cu true Cling ty Tai th6i diem cunt ky, Ong ty CO 18 cong ty con va 10 cong ty lien doanh, lien IcOt (tai thai diom dau nam Cong ty c6 18 cong ty con va 10 cong ty lien doanh, lien kot). 6a. Danh stich cac cong ty con tai thai diem cuai ky Ty le, Ty le TS, 14' quyen Ifieu A Ten cong Dia chi tru sa chinh von Op Igi ich quyet Clang ty Co phan Cang Nam L6 CAI, Khu cong nghiep Nam Dinh 60,00% 60,00% 60,00% Dinh Vu va, Phtrong Bong Hai 2, Quan Hai An, Hai PhOng, Viet Nam C6ng ty CO phan Cang Nam Km so 6 Dinh WI, PhuOng Bong Hai 84,66% 84,66% 84,66% Hai Dinh Vu 2, Quan Hai An, TP. Hai Phong, Viet Nam Bcin thuy4t mink nay la mot b0 phan hqp Ihanh va phai dew dpc cimgvai Bcfo ccia gal chinh 9

11 CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Tan, Pht.remg Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUI? 2 NAM 2020 Ban thuyet minh Bin can tai chinh (tiep theo) Ten cong ty Cong ty CO phan Cang Nam Hai Ging ty Co phan ICD Nam Hai C6ng ty Co phan Cang.qu6c to Gemadept Dung Qufit Cong ty TNHH Cang Phuerc Long Cong ty Co phan Dich vn Van tai Truing Thq Cong ty TNHH Thiet bi va Dich vi Hang hai Thai Binh Duang Cong ty TNHH ISS Gemadept Cong ty TNHH MTV Van tai Hang hai Thai Binh Duang Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Duang cong ty Co phan Cang qu'oc to Gemadept Nhan Hei Cong ty Co phan Hon Ngqc Thai Binh Duang Cong ty CO phan Hoa Sen Thai Binh Duang Cong ty Co phan Niem Kieu Hfinh Thai Binh Duang Cong ty TNHH. Dich vu Van tai Tong hqp V.N.M Cong ty Co phin DAn to Xfiy dung Phat trien Ha tang Gemadept COng ty Co phan Gemadept Vung Tau Dia chi try so chinh 201 NO Quyen, Plurimg May Chai, Quan Ngo Quyen, TP. Hai Phong, Viet Nam LO CN3, Khu ding nghiep MP Dinh VO, Phirong Wong Hai 2, QUO Hai An, TP. Hai PhOng, VN Ben so 1 Cang tong hqp Dung QuAt, KA Binh Thuan, Huyen Binh San, Tinh Quang Ngai, Viet Nam 6 Le Thanh Ton, Phuong Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam Khu phi 7, PhiRmg Truing Thq, Quart Thit Dire, TP. Ho Chi Minh, Viet Nam 6 Le Thanh TOn, Phtrong Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam 45 VO Thi Sau, PhirOng Da Kao, QuA'n 1, TP. HO Chi Minh, Viet Nam 6 Le Thanh Ton, Phuerng Ben Nghe, Quan 1, TP. HO Chi Minh, yiet Nam 6 Le Thanh Ton, Phirong Ben Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam 98 PhAm Hung, Phirang Ly Thuang Met, TP. Quy Nhcm, Tinh Binh Dinh, Viet Nam 61 diremg 468, PhtrOng Toul Tumpoung 2, Quan Chamkarmon, TP. Phnom Penh, Campuchia 18B during 500, Phuang Phsar Deum Thkov, Quan Chamkarmon, TP. Phnom Penh, Campuchia 947 Them Por Prok Khang Thong, Phuing Kar Karb, Quan Po Sen Chey, Phnom Penh, Campuchia 6 Le Thanh Ton, PhuZmg Ben Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam 147 Nguyen Thai Binh, Phuerng 3, TP. Tan An, Tinh Long An, Viet Nam 1/1A PhAm HOng Thai, PhirOng 7, TP. \Tung Tau, Tinh Ba Ria Vfing Tau, Viet Nam Ty le, -,1-5,10 TY le quyen hieu von gap lqi ich quyet 99,98% 99,98% 99,98% 65,00% 65,00% 65,00% 80,40% 80,40% 80,40% 100% 100% 100% 46,00% 46,00% 54,00% 100% 100% 100% 51,00% 51,00% 51,00% 100% 100% 100% 100% 100% 100% 53,20% 53,20% 53,20% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 50,00% 50,00% 50,00% 70,00% 70,00% 70,00% CO COng ty narn.quyen kiem soat Cong ty CO phan Dich vu Van tai Truing Thq do dtrov skr ny quyen cua mot so co ding de dat ts, lo quyen bleu guy& trong cac cuoc hop Dai hoi ding co (long la 54%. Ban thuydt mink nay la mat by pha'n hqp Thanh va phal eheqc clac cangvoi Bao cdo raj chinh 10

12 Dja chi: 6 Le Thinh Ton, Phuong Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY NT QUY 2 NAM 2020 Ban thuyat minh Bao cat) tai chinh (tiep theo) 6b. Danh sack ctic ding ty lien doanh, lien kit tgi Mid diim cuji ky T'le T, le, TS, le phan soy quyen bieu Ten tong ty Dia chi try ser chinh von gop huv quyet Ong ty Co phan Cang Cai 41,67% 41,67% 41,67% Mep Gemadept Terminal Link Cong ty Co phan Dich vy 31,83% 31,83% 31,83% Hang h6a Sai Gorr Cong ty TNHH CJ Gemadept Logistics Holdings C6ng ty TNHH CJ Gemadept Shipping Holdings C6ng ty TNHH Tiep van "K" Line Gemadept Cong ty TNHH Golden Globe Cong t, TNHH Thucmg mai Qua Cau yang Cong ty Co phan Lien hop Thi,rc pham COng ty Co phan Du lich Minh Dam Cong ty Co phan Thuang tang Wing Tau Khu vi,rc Cai Mep, Xi Phuac Floa, Huyen Tan Thanh, Tinh Ba Ria Vfing Tau, Viet Nam 30 Phan Mire Duyen, Phtrang 4, Quan Tan Binh, TP. H6 Chi Minh, Viet Nam 6 Le Thanh T6n, Phuong Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam 6 Le Thanh Ton, Phuong Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam 6 Le Thanh Ton, Phuemg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam Ban Sibunhuong, Quan Chanthabouly, Thu do Vientiane, Lao 117 Le Lcri, Phuong Ben Thanh, Quan 1, TP. H6 Chi Minh, Viet Nam 267 Quang Trung, Phuong Quang Trung, QuAn Ha Dong, TP. Ha Noi, Viet Nam Ciu Turn, Khu ph6 Hai Tan, Thi tran Phu& Hai, Huyen DAt DO, Tinh Ba Ria Wing Tau, Viet Nam 973 cluong 30/4, Phuong 11, TP. Wing Tau, Tinh Ba Ria - Wing Tau, Viet Nam 49,10% 49,10% 49,10% 51,00% 51,00% 50,00% 50,00% 50,00% 50,00% 40,00% 40,00% 40,00% 45,00% 45,00% 45,00% 11 26,56% 26,56% 26,56% 40,00% 40,00% 40,00% 26,78% 26,78% 26,78% 6c. Clic dow vi true thufic khong co tucdch pluip nhan hgch totin phy thuk Ten don vi Dia chi Xi nghi'ep Van tai Thai Binh Lau 15, so 35 Nguyen Hue, Quan 1, TP. H6 Chi Minh, Viet Nam Duang Chi nhanh Da Nang 39 Quang Trung, Quan Hai Chau, TP. Da Nang, Viet Nam Chi nhanh CAn Tha Le H6ng Phong, Phuong Binh Thiry, Quan Binh Thiry, TP.CAn Tha, Viet Nam Chi nhanh Wing Tau 1/lA Pham H6ng Thai, Phutmg 7, TP. Wing Tau, Tinh Ba Ria Wing Tau, Viet Nam Chi nhanh Campuchia 18B, Duerng 500, Khu ph6 1, Phuong Phsar Doeumthkov, Quan Chamkarmon, TP. Phnom Penh, Campuchia 7. Tuyen hi) ve kha nang so sanh thong tin teen Bio cao tai chinh Cac so lieu tuang irng ctia ky tnrac so sanh &roc yeti so lieu cua ky nay. 0 Bin thuyit minh nay la mot b0 phern hpp thanh viz phat &pc dpc cling vai Btio coo tai chinh 11

13 Dia chi: 6 Le Thanh T6n, Phirong Ben Nghe, Quen 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY ME QIJr 2 NAM 2020 Ban thuyet minh Bio cao tai chinh (tiep theo) 8. Nhan vien Tai ngay ket thuc kj, ke toan Cong ty c6 185 nhan vien dang lam viec (so da'u nam la 191 nhan vien). IL NAM TAI CHINH, DON VI TIEN TE SU''DUNG TRONG KE TOAN 1. Nam tai chinh Nam tai chinh cua CO'ng ty bat dau tir ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam. Quj, 2 nam 2020 bat dau tir ngay 01 thang 04 va ket thiic vao ngay 30 thing 06 ram Dom vi tien q sir dung trong ke toan Dan vi tien to sir dung trong ke toan la Dong Viet Nam (VND). III. CHUAN MIX VA CHE DQ KE TOAN AP DUNG 1. Che di) ke ap dung Ong ty ap dung cac Chuan mum Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam duac ban hanh theo Thong tir so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac th6ng tu twang din thyc hien chuan myc ke toan cua BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh gift nien de. 2. Tuyen,134 ve vi0c tuan thu chuin ke va the di) ke toan Ban Tong Giam doe dam bao da tuan thu yeu cau cac Chuan myc Ke toan Viet Nam, Che do Ke toan doanh nghiep Viet Nam dirge ban hanh theo Thong tir so 200/2014/TT-BTC, ngay 22 thang 12 nam 2014 ding nhu cac thong tu twang clan thuc hien chuan muc toan dm BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh giva nien de. IV. CAC CHINH SACH KE TOAN AP DUNG 1. Ca so. rap Bao cao tai chinh Bao cao tai chinh dugc lap tren ca sa ke toan don tich (nit cac thong tin lien quan den cac lueng tien). 2. Clic giao dich bang ngoai tg Cdc giao dich phat sinh bang ngoai to dirac chuyen doi theo tj, gia tai ngay phat sinh giao dich. So du cac khoan myc tien to co goc ngoai to tai ngay ket thilc kj, ke toan &roc quy doi theo tj, gia tai ngay nay. Chenh Lech tj, gia phat sinh trong kj, tir cac giao dich bang ngoai to dugc ghi nhan vao doanh thu hoat dong tai chinh hoac chi phi tai chinh. Chenh Lech tj, gia do danh gia lai cac khoan myc tien to co g6c ngoai to tai ngay ket thiic kj, ke toan sau khi bii trir chenh Lech tang va ch'enh lech giam dirqc ghi nhan vao doanh thu hoat dong tai chinh hoac chi phi tai chinh. TS, gia sir dung de quy doi cac giao dich Oat sinh bang ngoai to la ty gia giao dich thuc to tai thai diem phat sinh giao dich. TS, gia giao dich thuc to doi vii cac giao dich bang ngoai to &rot xac dinh nhu sau: Doi vai hop deng mua ban ngoai to (hop deng mua ban ngoai to giao ngay, pap deng kj, han, hop facing tuang lai, hqp deng quyen chqn, hop dong hoan d6i): ty gia kj, ket trong hop &mg mua, ban ngoai to Oita C6ng ty va ngan hang. Doi vai cac khoan g6p von hoac nhan von gap: tj, gia mua ngoai to cua ngan hang nai C6ng ty ma tai khoan de nhan von cila nha dau tu tai ngay g6p von. Doi vai nq phai thu: tj, gia mua ngoai ngan hang thuang mai nai Cong ty chi dinh khach hang thanh toan tai then diem giao dich phat sinh. Doi vai rig phai tra: ty gia ban ngoai to cua ngan hang thucmg mai nai Cong ty du kien giao dich tai than diem giao dich phat sinh. Ban thuyk minh nay la mot be) phdn hap thanh viz phai chew dpc cling vol Bao cao tai chinh 12

14 Dja chi: 6 Le Thanh Ton, Phuemg Ben Nghe, Qua'n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY NW QUY 2 NAM 2020 Ban thuyet minh Bin clio tai chinh (tiop the()) D6i vai cac giao dich mua sam tai san hoac cac khoin chi phi duqc thanh Wan ngay bang ngoai to (khong qua cac tai khoan phii tra): ts, gia mua ngoai to cua ngan hang thuang mai nai Cong ty thqc hien thanh toan. TS, gia sir dung de dinh gia lai so du cac khoin mvc tien to co goc ngoai to tai ngiy ket thilc ky Ice town duqc xac dinh theo nguyen tic sau: Doi vai cac khoin ngoai to giri ngan hang: ty gia mua ngoai to cua ngan hang nai Cong ty tai khoin ngoai te. Doi yeti cac khoin mvc tien to c6 goc ngoai to duqc phan loai la tai san khac: ts, gii mua ngoai te,c8a Ngan hang TMCP Phuung Dong (Ngan hang Cong ty thuang xuyen c6 giao dich). Doi vai cac khoan mvc lien to co goc ngoai to duqc phan loai la nq phii tri: ts, gia bin ngoai to cua Ngan hang TMCP Phuang Dong (Ngan hang C6ng ty thuang xuyen c6 giao dich). 3. Tien va cac khoin twang throng tien Tien bao from tien mat va tien giri ngan hang khong ky han.cic khoin twang dtrcmg tien la cac khoin dau to ngan han co thai han thu h6i khong qua 03 thing ke tin ngiy dau ttr,co khi nang chuyen doi de Bang thinh mgt luqng tien xac dinh va khong co rui ro trong viec chuyen doi thinh tien tai thai diem bao cio. 4. Cfic khoin dim ter tai chinh Chtkng khodn kinh doanh Ithoin dau to duqc phan loai la chirng khoan kinh doanh khi nam gift vi mvc dich mua bin de kiem lai. Chirng khoin kinh doanh &rot ghi se) ke toan theo gii goc. Gii goc cua chirng khoin kinh doanh duqc xac dinh then gia tri hop IS/ cua cac khoin thanh toan tai thai diem giao dich phit sinh cqng cac chi phi lien quan den giao dich mua chirng khoan kinh doanh. Thai diem ghi nhan cac khoin chi:mg khoin kinh doanh la thai diem C6ng ty co quyen sa huu, cu the nhu sau: Doi vai chirng khoan niem yet: duqc ghi nhan tai thai diem khop lenh (T+0). Doi vai chimg khoin chua niem yet: duct ghi nhan tai thai diem chinh thuc co quyen sa h&u theo quy dinh cua phip luat. H' Tien lai, ca tirc vi lqi nhuan cua cac ky tnrac khi chim4 khoin kinh doanh duqc mua duqc hach toan giim gii tri cua chinh chimg khoin kinh doanh do. Tien lai, co tirc vi lqi nhuan cua cac.lcj, sau khi chirng khoin kinh doanh.duqc mua dtrqc ghi nhan doanh thu. CO tirc dtrqc nhan bang co phieu chi cluqc theo doi so luqng co phieu tang them, khong ghi nhan gii tri co phieu nhan duqc. Co phieu hoin doi duqc xac dinh theo gia tri hop ly tai ngiy trao doi. Gia tri hop IS/ ciia co phial duqc xac dinh nhu sau: Doi vai c8 phieu cua c6ng ty niem yet, gia tri hqp IS/ dm co phieu la gii dong cua niem yet ton thi twang chimg khoin tai ngiy trao d6i. Truing hqp tai ngay trao doi thi twang chimg khoan khong giao dich thi gii tri hqp ly dm co phieu la gii dong cira phien giao dich tnrac lien ke yeti ngiy trao TOL Doi vai co phieu chua niem yet duqc giao dich tren san UPCOM, gii tri hop IS/ dm co phieu la gia giao dich dong cira tren san UPCOM tai nsay trao d6i. Tnrang hop ngiy trao cl6i san UPCOM khong giao dich thi gii tri hop IS/ dm co phieu la gii dong cira phien giao dich truck lien ke vai ngiy trao doi. Doi v&i co phieu chua niem yet khic, gia tri hqp IS/ cua c6 phieu la gii do cac ben th6a thuan theo hqp dong hoac gii tri so sach tai thai diem trao d6i. Du ph6ng giim gia chimg khoan kinh doanh duqc lap cho timg loai chung khoin duqc mua bin ten thi tnrang vi co gii tri hop IS, thap han gia goc. Gia tri hop IS, cua chimg khoan kinh doanh niem yet tren thi truing chimg khoan la gii dong cira tai ngiy ket thilc IcS7 ke toan. Gia tri hqp IS/ cua chirng Ban thuyit minh nay la mkt by phdn hqp thanh va phai dupy dpc cling vat Bcio cho tai chinh 13

15 Dja chi: 6 Le Thanh T6n, Phu6ng Ben Nghe, Qu'an 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHiNH CONG TY 1%.ff, Qt.1' 2 NAM 2020 Ban thuyet minh Ban can tai chinh (tie') theo) khoan kinh doanh giao dich tren san UPCOM la gia tham chieu binh quan tong 30 ngay giao dich lien ke gin nhat vii ngay k8t thirc kjr ke town. Tnrang hop tai ngay ket that ky ke town thi tnrang chung khoin khong giao dich thi gia tri hop IS, dm chirng khoan la gia dung cua phien giao dich tnrerc lien Ice ngay ket thirc ky ke town. Tang, giam so du phong giam gia chung khoin kinh doanh can phai trich lap tai ngay ket thirc ksr ke toan duqc ghi /than vao chi phi tai chinh. Lai hoac to tir viec chuyen nhugng chirng khoan kinh doanh dugc ghi nhan vao doanh thu hoot deng tai chinh hoac chi phi tai chinh. Gia von duqc xac dinh theo phtrang phap binh quan gia quyen di deng. Cac khocin cho vay Cac khoan cho vay duqc xac dinh theo gii gec tnr di cac khoan du ph6ng phai thu kho doi. Du phong phai thu kho den dm cac khoan cho vay duqc lap can cu vao du lcien mac ton that co the xay ra. Cele khoan dciu tte vao cong ty con, cong ty lien doanh, lien kit Cong ty con Cong ty con la doanh nghiep chiu su kiem soat cira C6ng ty. Viec kiem soat dat duqc khi Cong ty co kha nang kiem soat cac chinh sach tai chinh va hoat deng cua doanh nghiep nhan dau tu nham thu duqc loi ich kinh to to cac hoat deng cua doanh nghiep do. Gong ty lien doanh Cong ty lien doanh la doanh nghiep duqc thanh lap tren ca sa th6a thuan tren hop dong ma theo do Ong ty va cac ben tham gia thuc hien hoot deng kinh tren ca sa dengkiem soat. Dong kiem soat dugc hieu la viec dua ra cac quyet dinh mang tinh chi'en lucre lien quan den cac chinh sach hoot deng va tai chinh cira cong ty lien doanh phai co su (long thuan cua cac ben tham gia lien doanh../c Gong ty lien kit Cong ty lien ket la doanh nghiep ma Cong ty co anh hung ding ke nhung kitting co quyen kiem soat doi vii cac chinh sach tai chinh va hoat deng. Anh htrerng ding ke the hien a quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hoat deng cua doanh nghiep nhan dau to nhung khong kiem soat cac chinh sach nay. Ghi nhan ban ()Ida Cac khoan dau tu vao cong ty con, cong ty lien doanh, lien ket duqc ghi nhan ban dau theo gia goc, bao gom gii mua hoac khoan Op von cong cac chi phi lien quan tri,rc tiep den viec dau tu. Truang hop dau tu bang tai san phi tien te, gia phi khoan dau to duqc ghi nhan theo gia tri hop lsr cua tai san phi ti'en to tai then diem phat sinh. Co rirc va lqi nhuan cua cac ky tnrac khi khoan dau to duqc mua duqc hach town giam gia tri cua chinh khoan dau tu do. CO tirc va lqi nhuan cua cac lcs/ sau khi khoan dau tu duqc mua duqc ghi nhan doanh thu. Co tirc duqc nhan bang co phieu chi dugc theo doi so Luang co phieu tang them, khong ghi nhan gia tri co phieu nhan dugc. Du phang tan thdt cho cac khocin ddu to vao cong ty con va cong ty lien doanh, lien kit Du phong ton that cho cac khoan dau tu vac) cong ty con, cong ty lien doanh, lien ket duqc trich lap khi cong ty con, cong ty lien doanh, lien ket bi lo v6i mac trich lapbang chenh lech giaa von Op thtrc to cua cac ben tai Ong ty con,,congty doanh, lien ket va von soy hire that co nhan vbi ty le Op von,cfra COng ty so vii tong so t von Op thuc o cira cac ben tai cong ty con, cong ty lien doanh, lien ket. Neu cong ty con, cong ty lien doanh, ket la doi tugng,lap Bao cao tai chinh hop nhat thi can Cu de xac dinh phong ton that la Bio cao tai chinh hop nhat. Tang, giam so du phong ton that dau tu vao cong ty con, cong ty lien doanh, lien ket can phai trich lap tai ngay ket thirc IcS/ ke toin duqc ghi nhan vao chi phi tai chinh. Ban thuylt minh nay la mkt by phhn hap thank yet phcii dugc dac clergy& Ban cao thi chinh 14

16 Dia chi: 6 Le Thanh T6n, Phdrng Ben Nghe, Quan 1, TP. WO Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY ME QUY 2 NAM 2020 Ban thuy4t minh Bao cao thi chinh (tiep theo) Cdc khocin dau to vao cong cu vim ciia don khdc Dau tu vao cong cu von ctia clan vi khac bao gom cac khoan dau to cong cu von nhung Cong ty khong co quyen kiem soat, dong kiem soat hoac ca anh huang Bang ke doi vai ben dugc dau Cac khoan dau to vao cons cu yen cua dan vi khac dugc ghi nhan ban dau theo gia g6c, bao gam gia mua hoac khoan gap von cong cac chi phi truc tiep lien quan den hoat d6ng dau tu. Co hrc va lgi nhuan cua cac tnrac khi khoan dau tu dugc mua dugc hach toan giam gia tri cua chinh khoan dau tu do. Co tirc va lai nhuan cac kj, sau khi khoan dau tu dugc mua dugc ghi than doanh thu. CO hrc dugc nhan bang co phieu chi dugc theo doi so lugng CO phieu tang them, khong ghi nhan gia tri co phieu nhan dugc. Du phong ten that cho cac khoan dau tu vao ding cu von cita don vi khac dugc trich lap nhu sau: D6i vai khoin dau to vao co phieu niem yet hoac gia tri hop ly khoan dau to dugc xic Binh tin cay, vi8c lap du ph6ng dua tren gia tri thi tnrang dm co phieu. Doi vai khoan dau tu khong xac dinh dugc gia tri hop l5r tai thai diem bao cao, vi8c lap du phong dugc thuc hi8n can dr vao khoan to dm ben dugc dau to vai mire trich lap bang chenh 18ch gifia von gap thuc to cua cac ben tai clan vi khac va von chu sa hiru thuc co nhan vai ts, le gop von dm Cling ty so vai tong so von g6p thuc to cua cac ben tai clan vi khac. Tang, giam so du phong ton that can to vao cong cu von cua don vi khac can phai trich lap tai ngay ket thiic ky ke toan dugc ghi 'than vac chi phi tai chinh. 5. Clic khofin phai thu Cac khoan nq phai thu dugc trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu kho doi. Vic phan loci cac khoan phai thu la phai thu khach hang va phai thu khac dugc thuc hi8n theo nguyen tac sau: Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thuang mai phat sinh tir giao dich co tinh chat mua ban giila Cong ty va nguai mua la dan vi cl6c lap vai Cong ty. Phai thu khac phan anh cac khoan phai thu khong co tinh thuang mai, khong lien quan den giao dich mua ban. Du phong phai thu kh6 doi dugc lap cho tong khoan ng phai thu kh6 doi can cir vao du kien mirc ton that co the xay ra. Tang, giam s6 du du phong nq phai thu kh6 doi can phai trich lap tai ngay ket thfic ks, ke toan dugc ghi nhan vao chi phi quart 1.S7 doanh nghi8p. 6. Hang din kho Hang ton kho duqc ghi nhan theo gia thap hon gifra gia gec va gia tri thuan co the thuc hi8n dugc. Hang ton kho bao gam nhien li8u va hangh6a. Gia g6c hang ton kho bao.gorn chi phi mua va cac chi phi lien quan truc tiep khac phat sinh co dugc hang ton kho a dia diem va trang thai hi8n tai. Gia xuat kho dugc tinh theo phtrang phap binh quan gia quyen va dugc hach town theo phuang phap k8 khai thuang xuyen. Gia tri thuan c6 the thuc hi8n dugc la gia ban uac tinh cua hang ton kho,trong ks, san xuat, kinh doanh binh thuang trir chi phi uac tinh hoan thanh va chi phi uac tinh can thiet cho vi8c tieu thy chitng. Bcin thuyect entnh nay la mot bet phan hqp thanh vet phat dugc dgc clung vat Belo cao tat chinh 15

17 Dia chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Qu4n 1, TP. HO Chi Minh, Viet Nam BAO CAO TAT CHINH CONG TY 1%4 QU 2 NAM 2020 Ban thuyet minh Bin cio tai chinh (tiep theo) Du phong giam gia hang ton kho duqc lap cho tirng mat hang ton kho co gia g6c lan han gia tri thuan có the thuc hien duqc. Tang, giam so du du phong giam gia hang ton kho can phai trich lap tai ngay ket thiic ky ke toan duqc ghi nhan vao gia von hang ban. 7. Chi phi tra trunk Chi phi tra tnrac bao gom cac chi phi thuc to da phat sinh nhung CO lien quan den ket qua hoat dong san xuat kinh doanh ctla nhieu ky ke toan. Chi phi tra tnrac cua Cong ty chuyeu la chi phi bao hiem, chi phi lai thud tai chinh container... Cac chi phi tra tnrac nay duqc phan bo trong khoang thai gian tra tnrac hoac thefi gian cac lqi ich kinh to tucmg img duqc tao ra tir cac chi phi nay. Chi phi lido hilm Chi phi bao hiem phat sinh duqc phan b6 vao chi phi theo phuang phap duang thang theo thai gian cua hqp d6ng bao hiem. Chi phi liii thue tai chinh container Chi phi tai thue tai chinh container duqc phan b6 vao chi phi theo phuang phap dtriyng thang yen thai gian phan be la 06 nam. 8. TM san thue ho4t dong Thud tai san duqc phan loai la thue hoat dong neu phan ' lan rai ro va lqi ich gin lien vai quyen sa hitu tai san thuoc ve ngtriyi cho thue. Chi phi thue hoat dong duqc phan anh vao chi phi theo phucmg phap duang thang cho suot thai han thue tai san, khong phu thuoc vao phucmg thirc thanh toan tien thue. 9. TM san c6 dinh hint hinh Tai san co dinh hiru hinh dtrqc the hien theo nguyen gia trir hao m6n lily ke. Nguyen gia tai san ca dinh huu hinh bao g6m toan b0 cac chi phi ma Ging ty phai b6 ra de co duqc tai san co dinh firth den thai diem dua tai san do vao trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dau chi duqc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chic chin lam tang lqi ich kinh to trong Wang lai do sir dung tai san do. Cac chi phi phat sinh khong them man dieu kien tren duqc ghi nhan la chi phi san xuat, kinh doanh trong ky. Khi tai san c6 dinh hire hinh duqc ban hay thanh ly, nguyen gia va gia tri hao mon lily ke duqc x6a so va lai, to phat sinh do thanh 19 duqc ghi nhan vao thu nhap hay chi phi trong ky. Tai san co dinh hiru hinh duqc khau hao theo phuang phap duang thing dua tren thai gian hitu dung uac tinh. SO ram khau hao cua cac loai tai san co dinh hitu hinh nhu sau: Loai tai san co dinh So nam Nha cira, vat kien true May m6c va thiet bi Phtrcmg tien van tai, truyen din Thiet bi, dung cu quan ly TM san Co dinh thue tai chinh Thud tai san duqc phan loai la thue tai chinh neu phan lan rui ro va lqi ich gin lien va i quyen sa huu tai san thuoc ve ngtreci di thue. Tai san co dinh thud tai chinh duqc the hien theo nguyen gia trir hao m6n lily ke. Nguyen gia tai san co dinh thue tai chinh la gia thap han gift gia tri hqp 19 ciia tai san thue tai thefi diem khai dau cua hqp dong thue va gia tri hien tai cua khoan thanh toan tien thue toi thieu. Ty le chiet khau de tinh gia tri hien tai cua khoan thanh toan tien thue toi thieu cho viec thue tai san la tai suit ngam dinh trong hop dong thud tai san hoac lai suit ghi trong hop (long. Trong twang hop khong the xac dinh duqc lai suit ngam dinh trong hqp &Mg thue thi sir dung Lai suit tien vay tai they diem khai dau vi'ec thue tai san. Tai san c6 dinh thue tai chinh duqc khau hao theo phuang phap duang thang dua ten that gian hire dung uac tinh. Trong thralls hop kh6ng chic chin Cong ty se cal quyen sa huu tai san khi het han hop (long thue thi tai san co dinh se duqc khau hao theo thai gian ngan hurl gift thai gian thue va thai gian hire dung uac tinh. So nam lchau hao cua thiet bi va phuang tien van tai khong qua 06 nam. Bcin thuyds minh nay la mgt by pkin hyp thanh va phai dupe dgc clung vol Sao cao thi chinh 16

18 Dja chi: 6 Le Thanh T6n, Phtremg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Bio csio tai chinh (tiep theo) 11. TM sin co djah va hinh Tai san c8 dinh vo hinh duqc the hien theo nguyen gia tn./ hao mon lily Ice. Nguyen gia tai san c6 dinh vo hinh bao gem toan b6 cac chi phi ma C6ng ty phai be ra de co dugc tai san co dinh tinh den then diem dua tai san do vao trang thai san sang sir dung. Chi phi lien quan den tai san c8 dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc ghi nhan la chi phi san xuat, kinh doanh trong ksf trir khi cac chi phi nay gan lien yeti met tai san co dinh vo hinh cu the va lam tang lgi ich kinh to tir cac tai san nay. Khi tai san ce dinh vo hinh dtrqc ban hay thanh lsr, nguyen gia va gia tri hao mon lily ke duqc xoa s6 va lai, to phat sinh do thanh 1St duqc ghi nhan vao thu nhap hay chi phi trong ksr. Tai san ce dinh v6 hinh cita Cong ty bao gem: Quyht sir dung din Quyen sir dung dat la toan bo cac chi phi thuc to Cong ty da chi ra co lien quan tivc tiep tai dat sir dung, bao gem: tien chi ra de co quyen sir dung dat, chi phi cho den bit, giai ph6ng mat bang, san lap mat bang, le phi tn.rac ba,... Quyen sir dung dat khong xac dinh then han khong duqc tinh khau hao. Chuang trinh phut: mem may tinh Chi phi lien quan den cac chuong trinh phan mem may tinh kh6ng phai la met be phan gan ket yen phan cung co lien quan dugc win hoa. Nguyen gia dia chtrang trinh phan mem may tinh la toan be cac chi phi ma C6ng ty da chi ra tinh den then diem dua phan mem vao sir dung. Chuang trinh phan mem may tinh dugc khau hao theo phtrcrng phap duerng thing tir nam. 12. Chi phi xay dtrng cabin del dang t7) Chi phi xay dung co ban do dang phan anh cac chi phi lien quan trot tiep (bao gem ca chi phi lai vay co lien quan phii hqp yen chinh sach Ice toan cila Cong ty den cac tai san dang trong qua trinh S xay dung, may moc thiet bi dang lap dat de phut vu cho muc dich san xuat, cho thue va quan ls/ ding nhu chi phi lien quan den vi'ec sira chira,tai san co dinh dang thuc hien. Cac tai san nay duqc ghi nhan theo gia goc va kh6ng dugc tinh khau hao. 13. Cac khoin nq phii tra va chi phi phai tra Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho so tien phai tra trong tuang lai lien quan den hang hoa va dich vu da nhan duqc. Chi phi phai tra duqc ghi nhan dua tr8n cac &lc tinh hqp '1St ve so tien phai tra. Viec phan loai cac khoan phai tra la phai tra ngtreri ban, chi phi phai tra va phai tra khac dugc thuc hien theo nguyen tic sau: Phai tra ngueri ban phan anh cac khoan phai tra mang tinh chat thucmg mai phat sinh tir giao dich mua hang hoa, dich vu, tai san va ngueri ban la don vi d6c lap yen Cong ty. Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vu da nhan dugc tir nguoi ban hoc da cung cap cho ngtred mua nhung chua chi tra do chua co hem dcm hoac chua du ho so, tai lieu ke,toan va cac khoan phai tra cho ngueri lao ding ye tien ltrang nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich tnrerc. Phai tra khac phan anh cac khoan phai tra khong co tinh thuong mai, kh6ng lien quan den giao dich mua, ban, cung cap hang hoa dich vv. Cac khoin nq phai tra va chi phi phai tra dugc phan loai ngan han va dai han tren Bang can deil ke toan gia nien d8 can cir theo ksf han can lai tai ngay lc& thiic ky ke toan. Ban thuyeit minh nay la mdt by phpn hpp thanh va phai &pp doc cling v&i Bao cdo Sal chinh 17 A )..., b\

19 Dia chi: 6 Le Thanh Ton, Phiamg Ben Nghe, Quart 1, TP. WO' Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Bao cao tai chinh (titp theo) 14. Cac khoin dtrphong phai tra Cac khoan du phong dugc ghi nhan khi Cong ty c6 nghia vo ng hien tai vu phap 1y hoac nghia vi lien dai) do ket qua tir met sit kien da xay ra, yiec thanh town nghia vii nq nay c6 the se can den sr giam sut ve nhang lgi ich kinh to va gia tri cua nghia vu nq do co the dugc met uac tinh ding tin cay. Neu anh huang cua thai gian la trgng yeti, du phong se dugc xic dinh bang each chit khau se tien phai 136 ra trong tucmg lai de thanh town nghia vu ng vii ts, le chiet khau tnrac thue va phan anh nhfing danh gia tren thi truing hien tai ye gia tri thai gian cua tien va nhting riti ro cg the cita khoan ng do. Khoan tang len ctia so du phong do thin gian troi qua dugc ghi nhan la chi phi tai chinh. Cac khoan du phong phai tra cua Cong ty chit yeu lien quan den nhiing ten that phai bei thuang trong qua trinh van chuyen. 15. Vtin chit so. him Van rip caa chit sa hfru Von gap cua chit so hint dugc ghi nhan theo so yen thuc to da g6p cua cac co Tong. Th?ing du van ea phan Thing du von co phan dugc ghi nhan theo s6 chenh lech gitra gia phat hanh va menh gia ce phieu khi phat hanh lan dau hoac phat hanh be sung, chenh.lech gia gia tai phat hanh va gia tri se sach dm co phieu quy va cau phn on vcita trai phieu chuyen doi khi dad han. Chi phi twc tiep lien :van den viec phat hanh be sung co phieu va tai phat hanh co phial quy dugc ghi giam thing du von co phan. Van khdc ctia chit so. hfru Von khac dugc hinh thanh do be sung tir ket qua hoat dong kinh doanh, danh gia lai tai san va gia tri con lai gitra gia tri hgp ly cua cac tai san dugc tang, bleu, tai trq sau khi trir cac khoan thue phai nep (neu co) lien quan den cac tai san nay Phan phiii lqi nhuan Lgi nhuan sau thue thu nhap doanh nghiep dugc phan phei cho cac co dong sau khi da trich lap cac quy theo Dieu le cita Cong ty cling nhu cac quy dinh cua phap luat va da dugc Dai hei Tong co Tong phe duyet. Viec phan phei lgi nhuan cho cac ce citing dugc can nhac den cac khoan moc phi tien nam trong lgi nhuan sau thuechira phan ph8i co the anh huang den luting tien va kha nang chi tra co tirc nhu lai do danh gia lai tai san mane di gap von, lai do danh gia lai cac khoan mac tien te, cac cong cu tai chinh va cac khoan invc phi tien to khac. Ce tire dugc ghi nhan la ng phai tra khi dugc Dai hei long ce dong phe duyet. 17. Ghi nh4n doanh thu va thu nhtlp Doanh thu cung cap dich vu Doanh thu cung cap dich vii throe ghi nhan khi dong thoi thoa man cac dieu kien sau: Doanh thu dugc xac dinh tucmg doi chic chin. Khi hgp dong quy dinh nguai mua dugc quyen tra lai dich vu da mua theo flitting dieu kien co the, doanh thu chi dugc ghi nhan khi nhikng dieu icien cv the do khong con ton tai va nguai mua kitting dugc quyen tra lai dich vv da cung cap. Cong ty da hoac se thu dugc lgi ich kinh to tir giao dich cung cap dich vu de. Xac dinh dugc phan ding yiec cid hoan thanh vao th&i diem bao cao. Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vet de. Ban thuyk minh nay la mot by ph<in hop thanh va phi; dugc doc cling vii Bdo ccio tai chinh 18

20 Dja chi: 6 Le Thanh Ton, PhtrOng B&I Nghe, Qu'a'n I, TP. HIS Chi Minh, Vi'et Nam BAO CAO TAI CHiNH CONG TY ME QI.Jr 2 NAM 2020 Ban thuyet minh Ban cao tai chinh (tie'p theo) Truing hqp Bich vi duqc thkrc hi8n trong nhieu ky thi doanh thu duqc ghi nhan trong ky duqc can cir vao ket qua phan ding vi8c da hoan thanh vao ngay kat thitc ks, ke toan. Doanh thu cho thug tai san hoat d5ng Doanh thu cho thud' tai san hoat dong duqc ghi nhan theo phuang phap dtr8mg than ' g trong su6t thai gian cho thud'. Tien cho thud' nhan trait cua nhieu ky duqc phan bo vao doanh thu phit hqp vai thai gian cho thud'. Tign lai Ti8n iai duqc ghi nhan tren co ser thai gian va 1ai suit thkrc to tang kst. Co tar va nhuon (taw chia Co tirc va lqi nhuan dugc chia duqc ghi nhan khi Cong ty duqc quyen nhan c6 tuc hoac lqi nhuan tir vi8c gap von. Co tirc duqc nhan bang c8 phieu chi duqc theo doi so luqng c6 phieu tang them, kh6ng ghi nhan gia tri CO phieu nhan duqc. 18. Chi phi di vay Chi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay. Chi phi di vay duqc ghi nhan vao chi phi khi phat sinh. Truang hqp chi phi di vay lien quan tarc tiep den vi8c.dau tu xay dung hoac san xuat tai san dang can c6 mgt thai gian du dai (tren 12 thing) de co the dua vao sir ding theo mvc dich dinh tnrac hoac ban thi chi phi di vay nay duqc tinh vao gia tri cua tai san do. Doi vai khoan vay rieng phvc vi vi8c xay dung tai san co dinh, lai vay duqc von h6a ke ca khi thai gian xay dung dtrai 12 thing. Cac khoan thu nhap Oat sinh tir vi8c dau tu tam thai cac khoan vay dugc ghi giam nguyen gia tai san di lien quan. 16i vai cac khoan von vay chung trong do c6 sir ding cho mic dich dau to xay dung hoac san xuat tai san da dang thi chi phi di vay von h6a dugc xic dinh theo ts, 18 von h6a,doi vai chi phi lay ke birth quan gia quyen phat sinh cho vi8c dau tir xay dung ca ban hoac san xuat tai san do. TS, 18 von h6a duqc tinh theo ts/18 lai suit binh quan gia quyen cua cac khoan vay chua tra trong ky, ngoai trir cac khoan vay rieng bi8t phic vv cho mvc dich hinh thanh mot tai san cv the. N 19. Cac khoin chi phi Chi phi la nhiing khoan lam giam lqi ich kinh to dugc ghi nhan tai thai diem giao dich phat sinh hoac khi co kha nang tuang d6i chic chin se phat sinh trong tuang lai kh6ng phan bi8t da chi tien hay chua. Cac khoan chi phi va khoan doanh thu do no too ra phai dugc ghi nhan,d6ng thai theo nguyen tic phu hqp. Trong truing hqp nguyen tic pith hqp xuns d0t vai nguyen tic than tang, chi phi duqc ghi nhan can dr vao ban chat va quy dinh cac chuan muc ke toan de dam bao phan anh giao dich mgt cach trung thuc, hqp 1S,. 20. Thue thu nh4p doanh nghip Chi phi thud' thu nhap doanh nghi8p bao g6m thud' thu nhap hi8n hanh va thud' thu nhap hoan lai. Thug thu nhiip hien hank Thue thu nhap hi8n hanh la khoan thud' duqc tinh dua tren thu nhap tinh thud'. Thu nhap tinh thud' chenh 18th so vai lqi nhuan ke toan la do dieu chinh cac khoan chenh 18th tam thai gift thud va ke toan, cac chi phi khong duqc trir ding nhu dieu chinh cac khoan thu nhap khong phai chin thud' va cac khoan 10 dugc chuyen. Thug thu nhap hoiin Igi Thue thu nhap hoan lai la khoan thud thu nhap doanh nghi8p se phai nqp hoac se duqc hoan lai do chenh 18th tam thai eta gia tri ghi so dm tai san va nq phai tra cho mvc dich lap Bao cao tai chinh va co sa tinh thud thu nhap. Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh Ban thuyit minh nay la mot 1,0 plkin hqp thanh va phai dugc dqc cimg yeti Bcio cao tai chinh 19

21 Dia chi: 6 Le Thanh T6n, Phireyng Ben Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh BA cao tai chinh (tiep theo) Lech tam thai chiu thud. Tai san thud thu nhap hoan lai chi dirge ghi nhan khi chic chin trong tirang lai se c6 lqi nhuan tinh thud de sir dung nhang chenh loch tam tkri dirge khau trir nay., Gia tri ghi so tai san thud thu nhap doanh nghiep hoan lai dirge xem xet lai vao ngay ket thue ky ke toan va se dirge ghi giam den mire dam bao chic chin e6 du lgi nhuan tinh thud cho phep loi ich dm met phan hoac toan be tai san thud thu nhap hoan lai dirge sir dung. Cac tai san thud thu nhap doanh nghiep hoan lai chua dirge ghi nhan truck day dirge xem xet lai vao ngay ket thile ke toan va dugc ghi nhan khi chic char CO dit lqi nhuan tinh thud de co the sir citing cac tai san thud thu nhap twin lai chtra ghi nhan nay. Tai san thud thu nhap hoan lai Ara thud thu nhap hoan lai phai tra dirge xac dinh theo thud suit dir tinh se dp dimg cho nam tai san dugc thu hoi hay ng phai tra dirge thanh toan (km ten cac mire thud suit co hieu krc tai ngay ket thiic ke toan. Thud thu nhap hoan lai dirge ghi nhan vao Bao cao ket qua hoat deng kinh doanh va chi ghi true tiep vao von chu ser h&u khi khoan thud do lien quan den cac khoan mire duce ghi thing vao von chu soy Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc trir khi: Cong ty co quyen hgp phap dirge trir gitra tai san thud thu nhap hien hanh Arai thud thu nhap hien hanh phai nep; va Cac tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan den thud thu nhap doanh nghiep dirge quan ly bed ciing met co quan thud: Del \fed cimg met don vi chiu thud; hoac Cong ty dir dinh thanh Wan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren co so thuin hoac thu hei tai san don thin vai viec thanh toan nq phai tra trong 1 tirng ky tuong lai khi cac khoan trgng yeu cua thud thu nhap hoan lai phai tra hoac tai san thud thu nhap hoan lai dirge thanh toan hoac thu 21. Ben lien quan Cac ben dirge coi la lien quan neu met ben c6 kha nang kiem soat hoac co anh hiring ding ke dei voi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dong. Cac ben ciing dirge xem la ben lien quan neu ding chiu sir kiem soar chung hay chiu anh huang clang ke chung. Trong viec xem xet mei quan he dm cac ben lien quan, ban chat dm mei quan he dugc chu twig nhieu hcm hinh thirc phap lir. V. THONG TIN BO SUNG CHO CAC KHOAN MVC TR1NH BAY TRONG BANG CAN DOI KE TOAN 1. Tien va cac khoin fining throng tien Tien mat Tien gcri ngfin hang COng SO cuoi ky SO dau nam Cac khoin dau ttr tai chinh Cac Ichoin dau to tai chinh cua Cong ty bao gem chimg khoin kinh doanh va diu to Op von vao don vi khac. ThOng tin ve cac khoan dau to tai chinh cita Cong ty nhir sau: Bcin thuyert minh nay la mcit b()phan hap lhanh va phai claw (lac cangyal Bdo cao tat chinh 20

22 CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phtrong Ben Nghe, Qu'a'n 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY IvW QUY 2 NAM 2020 Ban thuyet minh Bao cao tai chinh (tiep theo) 2a. Cluing khodn kinh doanh CS phiiu Ngan hang Thuang mai CO phin QuOc Gia goc s6 cuoi kj, Cii tri hqp IS Dg pheng Gii goc SO atm am Gil tri hoi 1j, Dkr phbng Din ( ) ( ) C6ng ty CO phin Thep Thu Dim ( ) ( ) Cong ty CO Olin Khoang sin Mangan ( ) ( ) Cic c6 phieu khic ( ) ( ) COng ( ) ( ) Tinh hinh bin domg dkr phang giam gia thing khoan kinh doanh nhu sau: Ky nay Ky trtrk SO dau nam ( ) ( ) Hoan nhap/ (dtr phong) trong ky ( ) ( ) so cuoi ky ( ) ( ) 2b. flau fir gap van vao don of khcic SO cuoi ky SO diu nam Gia goe Dg phong Gia goc Dv pilling Dau to vcio ding ty con ( ) ( ) COng ty CO phan Hoa Sen Thai Binh Dtrang (i) ( ) ( ) Cong ty CO PhAn Hon Ngoc Thai Binh Dtrang ( ) ( ) COng ty CO phan Cang Nam Hai Cong ty CO phan Cang Nam Dinh Vu Cong ty CO phan Cang Nam Hai Dinh va Cong ty CO phan ' Niam Kieu HAnh Thai Binh Ducmg (j) ( ) ( ) Cong ty TNHH Cang Phu& Long Cong ty TNHH MTV Cong nghiap Cao su Thai Binh Duong (I) ( ) ( ) Cong ty Co phan ICD Nam Hai Cong ty Co phan Gemadept Vang Tau Cong ty Co phan DAu ttr Xay dirng Phat trien Ha tang Gemadept Cong ty Co phan Cang quoc to Gemadept Dung Quat C C E Ban thuygt minh nay la mot bo phdn kip thanh viz ph& dupe clqc ding vai Brio oda tai chinh 21

23 Dia chi: 6 Le Thanh Ton, Phirang Ben Nghe, QUO 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB Q1J 2 NAM 2020 Ban thuyet minh Bsio cao tai chinh (ti'ep theo) SO cuoi ky Gil dm Dyr phong SO dou tarn Gia goc Dv phong Cong ty TNHH Dich vu Van tai TOng hop V.N.M Cong ty CO phan Dich NT Van tai Tnremg Thp Cong ty TNHH MTV Van tai Hang hai Thai Binh throng C6ng ty Co phan Cang quoc to Gemadept Nhan H6i ( ) ( ) Cong ty TNHH Thiet bi va Dich IN Hang hai Thai Binh Ducmg Cac c6ng ty con khac Ddu tic vao cong ty lien doanh, lien kit ( ) ( ) C6ng ty CO phan Cang Cai Mep Gemadept Terminal Link ( ) ( ) Cong ty CO phan Dich vu Hang hoa Sai Gem Cong ty TNHH CJ Gemadept Logistics Holdings COng ty TNHH Tier, van "K" Line Gemadept C6ng ty TNHH CJ Gemadept Shipping Holdings ( ) Cong ty TNHH Golden Globe ( ) ( ) Cong ty TNHH Thucmg mai Qua Cau Vang Cong ty CO phan Li8n hop Thuc pham ( ) ( ) Cac ding ty lien ket khac ( ) ( ) Diu at Op von veto don ve khdc ( ) ( ) Ngan hang Thtrang mai Co phan Hang Hai Viet Nam COng ty Co phan Quin ly Qu9 Tri Tug Viet Nam ( ) ( ) COng ( ) ( ) C (i) Tang do gop vein be sung. Tinh hinh Bien dong du phong dau to g6p von vao dan vi khac nhu sau: KS, nay Ky trtrav S6 du nam ( ) ( ) Hoan nhap/ (dir phong) trong ky ( ) ( ) X6a dg phong do giai the cong ty con So cuoi kjr ( ) ( ) 2c. Giao dish voi cdc cong ty con va cong ty lien doanh, lien kit Trong ky, Cong ty phat sinh cac giao dich trong yeu yeti cac tong ty con va cong ty lien doanh, lien ket nhu sau: fkin thuyb minh nay a me)( by phan hop thanh va phat &roc dpc cling voi Boo cdo tai chinh 22

24 Dja chi: 6 Le Thdnh T8n, Phuimg Ben Nghe, Qudn 1, TP. Hi) Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY NT QUY 2 NAM 2020 Ban thuyet minh Bin can tai chinh (tiep theo) Lily ke tir diu aim den cutii 14 nay Nam nay Nam tru*c Cong ty Co plain Cang Nam Hai Vay Lai vay Chi h Co tire duqc chia COng ty Co plain Ccing Nam Dinh Hi Doanh thu cho thue tai san Vay Lai vay Chi h Co tirc duqc chia Ging ty Ca phan Cang Nam Hai Dinh Vu Doanh thu cho thue tai san Chi phi dich vu Chi phi boi thueyng CO tiro duqc chia Vay Lai vay Cho vay Lai cho vay Chi I) Cling ty TNHH Cang Phu& Long Doanh thu cho thue tai san Lqi nhua'n duqc chia P -... Vay Lai vay Cho vay Lai cho vay Chi G6p von Mfg ty Co phan Ni'dm Kieu Minh Thai Binh Dawn G6p von Cling ty TNHH MTV Cling nghrep Cao su Thai Binh Aron Gop von Chi ho Ong ty Ca pant ICD Nam Hai Doanh thu cho thue tai san Lai cho vay Chi h N F Bern thuy4t minh nay la mat ha phan hap thanh va phcii dupe dpc can ven Bdo cdo raj chinh 23

25 Dia chi: 6 Le Thanh Ton, Phirang 136n Nghe, Quan 1, TP. H6 Chi Minh, Vist Nam BAO CAO TAI CHINH CONG TY ME QUY 2 NAM 2020 Ban thuyet minh Bin cao tai chinh theo) Luy ke tir dau nam den cuili ky nay Nam nay Nam trutv Cong ty Co phiin Debt tst Xay dung Phdt tran Hy tang Gemadept Chi ho Lai vay Cong ty Co ph an Ging quac to Gemadept Dung Quart Doanh thu cho thue tai san Chi phi dich vp Thu h CO tirc ducic chia Cong ty TNHH Dich vu Van tai Tang h9p V.IV.M Lgi nhu4n dugc chia Vay Lai vay Cling ty Co plain Dich vu Kin tai Trtremg Th9 Doanh thu cho thue tai san CO tirc dugc chia Gong ty TNHH MTV Kin tai Hang hdi Thai Binh Throng Vay Lai vay Lqi nhuan dugc chia Cong ty TNHH That bi va Dich vu Hang hiii Thai Binh Dtrang Doanh thu dich vu Chi phi dich vki Chi Loi nhuan dugc chia Cong ty Ca plain Cting Cai Mep Gemadept - Terminal Link Doanh thu cho thue van phong Doanh thu dich vu Chi hi) Lai vay Cong ty Co phiin Dish ye Hang hda Sal Gbn Co tirc dugc chia Vay Lai vay Bcin minh nay la mot bp' phdn hqp thanh va phai dirge dpc cling voi Bap cdo tai chinh 24

26 Dia chi: 6 Le Thanh T6n, Phtrang Ben Nghe, Quan 1, TP. H6 Chi Minh, Vie't Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Bio cao tai chinh (tiep theo) Lay ke tir dau nam den cuiii kk nay Nam nay Nam truck Ging ty TNHH Tiip vein "K" Line Gemadept Doanh thu cho thud van ph6ng Cling ty Co plain Thwang cang Viing Tau CO tirc duqc chia Cling ty Co pain Du lich Minh Dom Cho vay Lai cho vay Cling ty TNHH MW Tiip vein Gemadept Doanh thu cho thud tai san Doanh thu dich vu Chi phi dich Chi ho Thu ho Ging ty TNHH MW Gemadept Hai Phbng Doanh thu cho thud tai san Chi hp Cling ty Co pain Mekong Logistics Lai cho vay Doanh thu dich vu Ong ty TNHH MTV Vein tai biin Gemadept Doanh thu cho thud tai san Doanh thu dich vu Thu No Chi h Ging ty TNHH CJ Gemadept Logistics Holdings Cho vay Lai cho vay Cong t3, TNHH CJ Gemadept Shipping Holdings Cho vay Lai cho vay Cong ty co phim Cring Binh Dwang Doanh thu cho thud tai san Mfg ty Co pain Hoa Sen Thai Binh Dwong Gop von Bern thuyir minh nay la m01 plkin hyp thanh va phal duvc doc clung vat Bdo cdo tai chinh 25

27 Dia chi: 6 Le Thanh Ton, Phirthig Ben Nghe, Oil:an 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Bio cao tai chinh (ti'ep theo) 3. Phil thu ngin h#n can khach hang SO cuoi ky SO dau nam Phai thu clic ben lien quan Cong ty TNHH MTV Van tai Wen Gemadept Cong ty TNHH Cang Phisac Long Cong ty TNHH MTV Gemadept Hai Phong C6ng ty TNHH MTV Tip van Gemadept Cong ty Co phan Dich via Van tai Tn.romg Th COng ty CO phan ICD Nam Hai C6ng ty Co phan Cang Nam Hai Dinh va C6ng ty CO phan Cang quoc to Gemadept Dung Quat C6ng ty Co phan Cang Binh DIrcfng Cong ty Co phan Mekong Logistics Phiii thu cac klatich hang kis& Huyndai Merchant Marine Co., Ltd Cong ty Co phan CMA CGM Vi4st Nam Cac Ichach hang khac COng Trit trunk cho ngtriri ban ngan han SO caul 14 SO dau nam Cong ty Co phan Bong Sen yang Cong ty CO phan Hang hai Ngan Ha Cac nha cung cap khac COng Phai thu ve cho vay ngin h#n SO cuoi ky SO au nam Cho ale ben lien quan vay Cong ty Co phan ICD Nam Hai Cong ty TNHH Cang Phu& Long Cong ty TNHH CJ Gemadept Logistics Holdings Cling ty Co ph'an Du lich Minh Dam Cho to chic khac vay COng C 6. Phil thu ngan h#n/dai h#n khic 6a. Phiii thu ngein hgn Ids& SO cuoi ky SO du 'tam Phiii thu ccic ben lien quan Cong ty Co phan Hon NgQc Thai Binh Ducmg Chi C6ng ty TNHH Cang Phu& Long Chi 110, lai cho vay, lqi nhuan duvc chia COrg ty Co phan Cang qu6c to Gemadept Dung Quat CO tirc Cong ty TNHH MTV Van tai bi6n Gemadept Chi Ban thuyit minh nay la mot bo pkin hpp thank yet phai duvc dpc cung yeti Biro cap tai chinh 26

28 CONG TY C6 PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, PhuCrng Ben Nghe, Qu4n 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Bito cao tai chinh (tie!) theo) SO cuoi ky SO dau nam Cong ty TNHH Golden Globe Chi Cong ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Duang Lai nhuan (lilac chia, chill() Cong ty Co phan ICD Nam Hai Chi 110, lai cho vay COng ty TNHH MTV Cong nghiep Cao su Thai Binh Duang Chi h qmg ty Co phan Dail tir Xay dung Phat trien Ha tang Gemadept Chi 110, co tirc Cong ty TNHH MTV Tiep van Gemadept Chi Cong ty Co phan Cang Nam Hai Dinh va Co tirc duac chia C6ng ty Co phan Cang Nam Dinh va Co tut C6ng ty Co phan Dich vu Van tai Tnrang Thu - Co tirc Cong ty Co phan Cang Nam Hai Co tirc Cong ty TNHH MTV Van tai Hang hai Thai Binh Duang Lai nhuan chicle chia Cong ty TNHH CJ Gemadept Logistics Holdings Lai cho vay Cong ty TNHH Dich vu Van tai 'fling INT V.N.M Lai nhuan duqc chia Cac ben lien quan khac Phiii thu ctic to char Vel Ca nhan kit& Cong ty TNHH Song Hang Gip von hap tac thkrc hien du an can tong hap Le Chan Tam dng T Cac khoan chi he) de thkrc hien dich vu dai 1, Cac khoan at cac ngan han Cac khoan phai thu ngin han khac ging b. Phiti thu dai kin kheic SO cad ky so dau ram Gia trj Dtr pheng Gia tri Dv phong Cong ty. Co phan Dau to Xay dung Phat trien Ha.tang Mat Trai acing Duang Gop von h9p tac thvc hien du an Khu dich vu hau can logistics Cac khoan dat CQC dai han COng Bern thuydi minh nay la mot bo phiin hqp thimh ver pheri clurtc elpc cimg voi Belo ato tai chinh 27

29 Dia chi: 6 Le Thanh Ton, Phtkmg Ben Nghe, QuAn 1, TP. H6 Chi Mirth, Viet Nam BAO CAO TAI CHiNH CONG TY /a QUY 2 NAM 2020 Bin thuyet minh Brio cao tai chinh (tiep theo) 7. Nq mitt Thiri gian qui hin S6 cu6i kj/ Gil g6c Gil trj di lap dtr phong Thiri gian qui han SO diu nam Gil g6c Gil trj di lip dkr phong Cdc ben lien quan Cong ty CO phan Du Ijch Minh Dam - Cho vay va lai vay Cdc t6 chricvdcdnh8n khdc BA Nguyen Thi Hong Linh - Phai thu ve kinh doanh chimg kholn Phai thu cac to chirc vl ca nhan khac ging Tr& 03 nam Tir 1 ram den tren 03 nam ( ) ( ) ( ) ( ) ( ) ( ) Tren 03 nam Tir 1 nam den tren 03 nam ( ) ( ,222) ( ) ( ) ( ) ( ) Tinh hinh bie'n d5ng du phang nv phai thu ngein han kho doi nhtr sau: So d'au nam Hoan nh4p/ (dur ph6ng) trong IcS/ SO cuoi kj7 Kji nay ( ) ( ) Ky truov ( ) ( ) ( ) ( ) 8. Hang ton kho Nhien lieu ten tau Hang hoa COng SO cuiii kjr Gia goc Dif phong SO dku nam Gia goc Dkr phong Chi phi tra truirc ngin hon/diti han 9a. Chi phi tra tndrc nglin hgn Chi phi bao him Cac chi phi tra truac ngin han khac COng 9b. Chi phi tra trwac ded han Chi phi lai thud tai chinh container Cac chi phi tra tnroc dai han khac ging SO cutti kjr SO dttu nam SO cuoi ky SO din nam Bcin thuyit minh nay la met bq plkin hyp thanh va ph& dupc dpc dung yeti &So cat) tat chinh 28

30 Dia chi: 6 Le Thanh T6n, PhuOng Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY IVW QUY 2 NAM 2020 Bin thuyet minh Bio cao tai chinh (tiep theo) 10. Tai sin co dinh hiru hinh Nha cira, vat kien trtic May mac va thiet bj Phuo'ng tin van tai, truyen dln Thiet bj, dyng cu quan 1Y Nguyen gia So dau nam Tang trong ky Giam trong 1(9 Se mei Gia tri hao mon Se dau nam Tang trong kj, Giam trong ky SO cad ky Gia trj con lai S6 dau nam Se cuei ky Met so tai san co dinh huu hinh có gia tri con lai theo so sach la VND da ducrc the chap de dam bao cho cac khoanvayscila Ngan hang Thuong mai Co phan Phucrng Dong Chi nhanh Tin Binh, Ngan hang Thucmg mai Co phan C6ng Thucrng Viet Nam Chi nhanh 1, Ngan hang Thucmg mai Co phan Ngoai Thircrng Viet Nam Chi Nhanh Thanh pith Ho Chi Minh va Chailease International Financial Services (Singapore) Pte.Ltd. Cong 11. TM san co dinh thue tii chinh Nguyen gia So dau nam SO cuoi ky Thiet bi vi phuromg tign van tii Gii tri hao mon So dau nam Khau hao trong Icy SO cuiii kj, Gii tri con lai So dau nam SO cuoi kj, 12. Ili sin cif) Binh vo hinh Nguyen gia So dau nam SO cool kj, Chuang trinh Quyen phon mem sir dung &it may tinh COng Ban thuyeft minh nay la mpi bp phon hpp thanh va phai dirpc dpc cimg val Brio ccio tat chink 29

31 Dia chi: 6 Le Thanh Ton, Phuang Ben Nghe, Qu4n 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QU 2 NAM 2020 Ban thuyet minh Bic) cio tai chinh (tiep theo) Quyen sir dung dat Chuang trinh phan mem may tinh ging Gia trj hao mon So dau nam Khau hao trong ks, SO cuoi Gia tri con lai So dau nam SO cuoi Chi phi xay dung ccr bin d& dang Chi phi mua sam tai san co dinh. Chi tiet phat sinh trong kj, nhu sau: SO diu nam Tang trong 14 Giiim trong 14 SO cuoi 14 Chi phi mua cau, xe nang, sa lan ( ) Chi phi mua xe 0 to ( ) Ph'An mem ORC PhAn mem HR PhAn mem E Office CQng ( ) TM san thud thu nhap haul lai Tai san thud thu nhap hoan WI lien quan den cac khoan chdnh ldch tam thin duqc khau trir. Thud suat thud thu nhap doanh nghidp sir dung de xac dinh gii trj tai san thud thu nhap hoan lai la 20%. G i k, 15. Phil tra nguiri ban ngin ban SO cuisi 14 SO dou nam Phai tra ctic ben lien quan Cong ty TNHH MTV Van tai bien Gemadept Cong ty CP Cang Quec to Gemadept - Dung QuAt Cong ty TNHH Thiet bi va Dich vu Hang hii Thai Binh Duong C6ng ty Co phan Mekong Logistics Ph& tra cdc nha cung cap khtic Cac nha cung cap khac COng Thud vi cfic khoin phii Op Nhis nue.c 16a. Thud va ceic khotin phiii nep Nha nwerc phat sink tai Viet Nam SO cuoi 14 SO diu nam Phai n(ip Phil thu Phai nop Phai thu Thud thu nhap doanh nghiep Thud thu nh4p a nhan Ban thuyit minh nay la mot by phdn hgp thanh va phai dtivc d9c ding vai Beto ea sal chinh

32 Dja chi: 6 Le Thanh Ton, Phuang Ben Nghe, Quail 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHiNH CONG TY Mir QM?. 2 NAM 2020 Ban thuyet minh Ban cao tai chinh (tier, theo) Thue nha than Cac loaf thue khac COng Thue gid trj gia tang COng ty n6p thue gia tri gia tang theo phuang phap khau trir v6i thue suat 10%. Thue thu nhap doanh nghiep C6ng ty phai n6p thue thu nhap doanh nghiep cho cac khoan thu nhap tinh thue vai thue suat 20%. Cric loaf thue khdc Cong ty ke khai va n6p theo quy dinh. 16b. Thue va cac khan phai nap Nha fluor phat sinh tgi Campuchia SO cuid ky SO dist] nam Phai notlp Phai thu Phai n(ip Phai thu Thue thu nhap doanh nghiep gmg Phai tra inguid lao dong Tien luang va cac khoan khac phai tra ding nhan vien Chi phi phai tra ngin han SO cuili ky SO dliu dam Phcii tra ben lien quan Cong ty TNHH Dich vu Van tai T6ng hqp V.N.M Chi phi lai vay Ong ty Co phan Dich vu Hang hoa Sai Gain - Chi phi lai vay Phai tra cac to char va ca nhan khcic Chi phi lai vay Cac chi phi phai tra ngan han khac COng C C 19. PM tra ngin han khic SO cuoi ky SO dim nam Phai tra cac ben lien quan Cong ty TNHH MTV Tiep van Gemadept Thu h Cong ty TNHH MTV Van tai bin Gemadept Thu h Cong ty Co phan D'Au to Xay dirng Phat trien Ha tang Gemadept Thu h6 va phai tra khac Cong ty Co phan Cang Nam Hai Dinh Vii Cac khoan thu h6 va chi phi lai vay C6ng ty TNHH MTV Gemadept Hai Phong Cac khoan thu h6 va phai tra khac Cong ty Co phan Cang Nam Dinh Vu Chi phi lai vay &in thuyet minh nay la mat ba phdn kip thanh va phai dtcpc dpc citng yeti Bcio cao (al chinh 31

33 Dia chi: 6 Le Thanh Ton, Phiromg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAICH1N1-1 CONG TY MB QLJ).( 2 NAM 2020 Ban thuy4t minh Ban can tai chinh (tiep theo) SO cuoi ky SO liati nam Cong ty Co phan Nitm Kidu Hanh Thai Binh Ducmg Chi h Cong ty Co phan Gang Nam Hai Chi phi lai vay Cong ty TNHH Tip van "K" Line Gemadept Nhan dat CQC cho thud van phong Cong ty TNHH Cang Phuac Long Chi phi lai vay Cong ty TNHH MTV Van tai Hang hai Thai Binh Ducrng Chi phi lai vay Cong ty TNHH Dich vu Van tai T6ng hqp V.N.M Chi phi lai vay Phiii tra cdc to chtk va ca nhdn khtic Cac khoan thuh0 de thuc hidn djch vu dai 1S, Cdc khoan nhan dat coc ngan han Co tirc phai tra Cac khoan phai tra ngan han khac COng Vay va nq thud tai chinh ngin han/dai han 20a. Vay va nfr thue tai chinh nein hgn SO cuoi ky SO au nam Vay ngdn hgn phai tra cdc ben lien quan Vay Cong ty CO phan Cang Nam Dinh WI ( Vay Cong ty Co phan Cang Nam Hai ( Vay Cong ty TNHH MTV Van tai Hang hai Thai Binh Ducmg (1) Vay C6ng ty TNHH Cang Phuac Long(') Vay Cong ty Co phan Cang Nam Hai Dinh va ( , Vay Cong ty Co phan DAu Xay dung Phat tritn ha tang Gemadept (') Vay Cong ty TNHH Dich vu Van tai Tong hqp VNM (I) C6ng ty Co phan Dich vu Hang Ma Sai Gen ( Vay va n9 thud tai chinh ngdn hgn phai Erik ctic to chat khtic Vay Ngan hang Thucmg mai Co phan Cong thuong Vidt Nam - Chi nhanh 1 TP. H6 Chi Minh Vay dai han ddn han tra Na thud tai chinh den han tra gong Cong ty co kha!fang tra duqc cac khoan vay va nq thud tai chinh ngan han. (I) Khoin vay cdc ben lien quan theo lai suit co djnh duqc quy dinh cu the trong tang hop &Mg. Ban thuydt minh nay la m5t be; pkin hap thanh va phai eltrov doc clung vol Brio cao tea chinh 32

34 Dia chi: 6 Le Thanh T6n, Phutrng Ben Nghe, Qu4n 1, TP Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Bio cao tai chinh (tiop then) 20b. Vay va nq thue tai chink dai hgn SO cuili ksr SO dau Vay dai hgn ngan hang Vay Ngan hang Thucmg mai Co phan Phuang Hong Chi nhanh Tan Binh Vay Ngan hang Thucmg mai Co phan A Chau Chi nhanh Sai Gan Vay dai hp Ngan hang Thucmg mai Co phan Ngoai thucmg Chi nhanh Tp.HCM Ng' thue tai chinh Thue tai chinh Global Container Internationnal LLC Thue tai chinh Intermodal Investment Fund IV LLC COng c. Vay va ng' 'hue tai chinh qua hgn thaw thanh loan Cong ty khong co cac khoan vay va nq thue tai chinh qua han chua thanh town. 21. QuS, khen thterng, phitc iqi Q1.9 khen thuang phitc lgi cua Cong ty bao g6m: qu9 khen thuemg, qu9 phiic loi va Qujf H6i dong quan tri. 22. VOn chit se' tau 22a. Bang Ai chilu bun diing ctia vein chit hiru SO tdu nim Tang trong Giam trong ky SO cutii V6n gop oda chic so, him Th:ang du von CO phan Von khic dia chit sa hiru Chenh Lech tjr gia h6i doii ( ) ( ) ( ) Quy dau to plat trien Qu9 khac thuoc von chit kr him Lcri, nhu4n sau thue chua phan phoi ( ) TOng cong ( ) G H 22b. Co phau S6 luqng c'6 phieu da phat hanh - Co phiju pho thong - Cophau uu deli S6 luqng c6 phi'eu duqc mua lai - Co phiju pho thong - Cophilu uu dai SO cuoi kir SO dttu nam Ban thuyji minh thy la m01 by phan hqp thanh va phcii &cm dpc cling vol Belo orio tai chinh 33

35 CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuang Ben Nghe, Qu'a'n 1, TP. I-Ie Chi Minh, Vitt Nam BAO CAO TAI MINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Ban can tai chinh (ti6p theo) S6 luting co phieu Bang hru hanh - Co? phie'upha thong - CO phiju tru M'enh gia c6 phieu clang hru hanh: VND. SO cuoi ky SO dliu nam VI. THONG TIN BO SUNG CHO CAC KHOAN MI,JC TR1NH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH 1. la. Doanh thu bin hang va cung cap dich vu Ring doanh thu Doanh thu hog dong logistics Doanh thu cho thue van phong Doanh thu khac C(ing Luy ke tir dau nam den cuoi ky nay Nam nay Nam trirk I b. Doanh thu btin hang va cungciip dich vi cho cac ben lien quan Doanh thu ban hang va cung cap dich vij cho cac ben lien quan chrgc trinh bay u thuyet minh so V.2c. 2. Gia von hang ban Gia von hog dong logistics. 3. Doanh thu hoat Ong tai chinh Luy ke tir dim nam den cuoi ks, nay Nam nay Nam triroc Lai tien giri ngan hang Lai tien cho vay Co tirc, lqi nhuan ducfc chia Lai chenh lech ts, gia Doanh thu tai chinh khac COng Chi phi tai chinh tir dau nam den cuoi ks, nay Nam nay Nam trurk Chi phi Tai vay Lo chenh lech tjt gia Dv. phong (hoan nhap) cac khoan dau to tai chinh Chi phi tai chinh khac ging Chi phi bin bang Chi phi hoa hong moi giai, chi phi khac cho hoat dong ban hang. Ban shuygt minh nay la mot by phdn hdp 1hanh va pheri thew dpc cung voi Bko cap tai chinh 34

36 Dia chi: 6 Le Thanh T8n, PhuOng Ban Nghe, Quail 1, TP. Ha Chi Minh, Viet Nam BAO CAO TAI CHINH CONG TY MB QUY 2 NAM 2020 Ban thuyet minh Ban cao tai chinh (tiep theo) 6. Chi phi quill 1j, doanh nghiep Chi phi nhan vien Chi phi vat lieu, do dung van phong Chi phi khau hao tai san c6 dinh Chi phi dg phong (hoan nhap) phai thu kho doi Chi phi thud van phong Cac chi phi khac Cong Liiy ke tir dau nam de n earl kj, nay Nam nay Nam &trim Thu nh(lp khic Lai thanh ly tai san co dinh Cac khoan thu nhap khac COng 8. Chi phi khic Chi phi bai thutmg Cac khoin chi phi khac Cong 9. Chi phi san xuat kinh doanh theo yeu to Chi phi nguyen lieu, vat liau Chi phi nhan cong Chi phi khau hao tai san co dinh Chi phi dich vu mua ngoai Chi phi khac ging VII. NHUNG THONG TIN KHAC Luy ke tir dttu nam den cuoi kj, nay Nam nay Nam trir&c Liiy ke tir dau nam den cu.& kj, nay Nam nay Nam trulk Luy ke tir din nam de n cuoi kj, nay Nam nay Nam trtrk V 1. Giao dich NIA sits dur voi cac ben lien quan Cac ben lien quan Cong ty bao gam: cac thanh vien quan ly chi' chat, cac Ca nhan có lien quan vii cac thanh vien quan ly chil chat va cac ben lien quan khac. la. Giao dick va so du yeti cdc thank vien quan 1.17 chti chin' va cdc ca Wain co lien quan vbi cdc thatch vien qucin 135 chd chit( Cac thanh vien quail ly chii chat gam: cac thanh vien HOi (long quan tri va cac thanh vien Ban diau hanh (Ban Tong Giam doc va Ke toan truftg). Cac ca nhan CO lien quan cac thanh vien quan ly chii chat la cac thanh vien mat thiet trong gia dinh cac thanh vien quan ly chu chat. Ban thuyift minh nay la mat b phan hap thanh va phcii dupv clitc cimg vii Bcio ccio tai chink 35

37 CONG TY co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuong Ben Nghe, Quan 1, TP Chi Minh, Viet Nam BAO CAO TAI CHINN CONG TY W QI_J 7 2 NAM 2020 Ban thuyet minh Ban cao tai chinh (tiep theo) Cong ty khong phat sinh giao dich ban hang va cung cap dich vu cung nhu cac giao dich khac va kh6ng co cong nq vai cac thanh vien quan 1S, chi' chat va cac ca nhan có lien quan vai cac thanh vien quan 1S, chu chat. Thu nhap cita cac thanh vien quan 1.), chit chat: Ti'n luong Thu nhap khac COng Lay ke tir dau nam den cuoi ky nay Nam nay Nam trulfrc lb. Giao dich va so du- vai cac ben lien quan khdc Cac ben lien quan khac viri C8ng ty g8m: Ben lien quan khic Cong ty CO phan Hoa Sen Thai Binh Ducmg Cong ty CO phan Hon Ng9c Thai Binh Ducmg Cong ty CO phan Cang Nam Hai Cong ty CO phan Cang Nam Dinh va C6ng ty Co phan Cang Nam Hai Dinh va Cong ty TNHH Cang Phuac Long Cong ty Co phan Niem Kieu Hanh Thai Binh Duang Cong ty TNHH MTV Cong nghiẹp Cao su Thai Binh Duang Cong ty CO phan ICD Nam Hai Cong ty Co phan Gemadept yang Tau COng ty Co phan Cang qu'oc to Gemadept Nhan FlOi, Cong ty CO phan Dau to Xay dung NIL trien Ha tang Gemadept Cong ty Co phan Cang quoc to Gemadept Dung Quat Cong ty TNHH Dich vu Van tai Tang hqp V.N.M Cong ty Co phan Dich vu Van tai Tnrang Th9 Cong ty TNHH MTV Van tai Hang hai Thai Binh Throng Cong ty TNHH Thiet N va Dich vv. Hang hai Thai Binh Ducmg C6ng ty TNHH ISS Gemadept Cong ty CO phan Cang Binh Duang Cong ty CO phan Cang Cai Mep Gemadept Terminal Link Cong ty TNHH Tiep van "K" Line Gemadept Cong ty TNHH CJ Gemadept Shipping Holdings C6ng ty CO phan Dich vu Hang h6a Sai Gen Cong ty TNHH CJ Gemadept Logistics Holdings Cong ty TNHH Golden Globe Cong ty CO phan Thuong tang Wing Tau Cong ty TNHH Thuang mai Qua Cau Vang C6ng ty CO phan Lien hap Thuc pham Cong ty Co phan Du lich Minh Dam Cong ty TNHH MTV Gemadept Hai Ph6ng Cong ty TNHH MTV Tiep van Gemadept Cong ty Co phan Mekong Logistics Gemadept (Malaysia) Sdn. Bhd. Cong ty TNHH MTV Van tai Wen Gemadept Gemadept Shipping Singapore Pte. Ltd. MOi quan 4' Cong ty con Cong ty con Cong ty con C6ng ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Gang ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cling ty con Cong ty con C6ng ty con dm C8ng ty con Ca soy kinh doanh clang kiem scat Ca sa kinh doanh &Ong kiem scat Ca soy kinh doanh &mg kiem sok Cong ty lien ket C6ng ty lien ket C8ng ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien k6t Cong ty con dm Cong ty lien ket COng ty con cila Cong ty lien IC& COng ty con dm Cong ty lien ket COng ty con dm Ca sa kinh doanh dong kiem soat COng ty con caa Ca so' kinh doanh &mg kiem scat Cong ty con dm Ca so. kinh doanh d8ng kiem scat Bern thuyit minh thy la mot by phdn hqp than!: va phcii clinqc clpc cung veci Brio can tai chinh 36