BAO CAO TAI CHNIT MENG Qui 01 niim 2020

CONG TV C6 PHAN SAM HOLDINGS

NIVC LVC

BANG CAN DOT ICE TOAN RIENG

BAO CAO ICET QUA HOAT DONG KWH DOANH RIENG

BAO CAO EMI CHUYEN TIEN TS RIENG

THUYET MINI BAO CAO TAI CHINH RIENG

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ONG TY CO PHAN SAM HOLDINGS mAu s6 BOI - DN

BANG CAN DOI ICE TOAN RIENG

TO "gay 31 thang 03 train 2020 D071 V/ tinh: Ddng Vih't Nam

TAI SAN Ma so Thuyet

minh 31/03/2020 01/01/2020

A. TAI SAN NGAN HAN 100 856,966,139,277 712,961,896,045 (100 = 110+120+130+140+150)

L Tien Ira ate khoitn throng &rung tin 110 V.01 9,305,918,223 55 571,016,531 1. Tin I 1 1 9,305,918,223 55,571,0/ 6,531

H. Diu br tai chinh ngin bun 120 V.02 193,340,621,197 187,250,670,907 L Chang khoan kinh doanh 121 342,192,229,217 343,537,744,467 2. Dv pheng On gia citing khoan kinh doanh 122 (148,851,608,020) (156,287,073,560)

III Cie kboin pith thu ngin Mtn 130 652,347,859,425 468,338,154,876 I. TM try& cho ngueri ban ngan hail 132 20,000,000 .. 2. Phai thu t.4' cho vay ngan han 135 42,000,000,000 27,000,000,000 3. Phai thu ngan Ilan !chic 136 V.03 610,327,859,425 441,338,154,876

IV. Tai sin ngin hun khic 150 1,971,740,432 1,802,053,731 I. Chi phi tra Ulric ngan han 151 V.06 99,366,233 11,172,727 2. Thud GTGT clinic khan trir 152 329,667,741 248,174,546 3. Thu e va cac khoan khitc phdi thu Nha nude 153 1,542,706,458 1,542,706,458

B. TA1 SAN DAITLikN 200 2,879,984,613,074 2,883,435,592,351 (200 = 210+220+230+240+250+260)

I. Cie khoin phii thu dai bun 210 1,516,978,880 1,516,978,880 1. Phai thu dai han khac 216 V.03 1,516,978,880 1,516,978,880 II. Titi sin co clinh 220 82,664,633 93,462,464

1. TM san di dinh hint hinh 221 V.04 82,664,633 93,462,464 -Nguyen gad 222 15,674,093,480 15,674,093,480 - Gia Iri hao mon 107 Ica 223 (15,591,428,847) (15,580,631,016)

2. TM san c6' dinh v8 hinh 227 V.05 - - -Nguyen gici 228 697,830,000 697,830,000 - GM tri Iwo win Iuji Id 229 (697830,000) (697,830,000) II. Dan Hr tit chinh did bun 250 V.02 2,877,939,435,218 2,881,306,188,714

I. Dau tu vao cong ty con 251 1,888,888,892,000 1,888,888,892,000 DL tu vao c8ng ty lien doanh, lien kdt

252 692,700.970,000 692,700,970,000 Diu ttr gOp von vao don vi !chic 253 482,900,000,000 482,900,000,000 4. Du phong dau tir titi chinh clai han 254 (186,550,426,782) (183,183,673,286)

t. Tai sin dui hut] khac 260 445,534,343 518,962,293 I. Chi phi tra fru& (Ili han 2. Tai

261 V.06 299,201,547 372,629,497 san thud thu nhap hoan lai 262 146,332,796 146,332,796 Car thuyit minh ban cao tai chink là ,'Mn khan& the Ma mt can bao at, nay

Thing I

Kh toan trtrerng Tp.HCM, 'way 20 king 04 nom 2020

Giam &lc

S.n6

Ngtrbi Ihp

SIG TY CO PHAN SAM HOLDINGS Mau so B01 - DN

BANG CAN DOI ICE TOAN RIENG 7g1 ngiry 31 thting 03 nom 2020

Dan vr linh: frdng Vic Nam

TONG CONG TAI SAN 270 3,736,950,752,351 3,596,397,488,396

NGUON VON MA so A Thuyht

minh 31/03/2020 01/01/2020

A. Ny PHA' TRA (300 = 310 + 330) 300 1,158,001,562,705 1,027,497,443,831

I. Ng ogan han 310 1,157,621,562,705 1,026,967,443,831 I. Phai tra ngatri ban ng'An him 2.

311 408,915,354 2,611,600 Thue vit the khan phai nOp Nhe nit& 3.

313 89,084,070 87,761,638 PhAi tra ngtrol lao Ong 4. Chi

314 756,768,543 633.144,655 phi phai tra ngan han 5.

315 V.09 4,356,164,382 2,752,758,948 Doanh thu chtta thqc hian ngAn han 6. Phai

318 760,000,000 1,900,000,000 tra ngan han khac 319 V.08 1,030,961,410,453 901,785,947,087 Vay vA ng thue tai chinh ngin han

320 V.07 118,500,000,000 118,000,000,000 Quy khen thmang, phut lqi 322 1,789,219,903 1,805,219,903

IT. Nq till han I. Phia dai

330 380,000,000 530,000,000 tra Ilan khac 2.

337 V.08 380,000,000 530,000,000 Vay va ng thuo Cal chinh dhi hail 338 V.07 - -

B. VON CHII SO 'WU (400 = 410 + 430) 400 2,578,949,189,646 2,568,900,044,565 I. Vim chii ser him 410 V.10 2,578,949,189,646 2,568,900,044,565

1. Van g6p elk cha sifr huh Co.

411 2,565,045,400,000 2,565,045,400,000 - phi& phd thong to quye'n bill! quyal du

411a Z565,045,400,000 2,565,045,400,000 Quy tit phat tridn Lqi

418 142,970,000 142,970,000 nhuan sau thue chin phan ph6i - LNST chi= phon phoi ifiy Ica din cudi Icji tru6c

421 421a

13,760,819,646 3,711,674,565

3,711,674,565 -

- LNST churl phan phoi kji nay 421b 10,049,145,081 3,711,674,565

TONG CQNG NGUON VON 440 3,736,950,752,351 3,596,397,488,396

14 Thi Nha Hnnh 'Jo Nit Tr Anh an Viet Anh

Cdc thuyit mirth bdo cdo tai chin!' M phdn /thong the Mch rai can bac, cdo nay Trang 2

a

GONG TY CO PHAN SAM HOLDINGS

sAo cAo icET QUA HOAT BONG KINH DOANH RIENG Qu.0 01 nein, 2020

Mau sO 02 - ON'

Dan vt Ddng Vidt Nam

A Ma so Thu yet

minh QuS, 01 nam 2020 Qujr 01 nam 2019 Nam 2020 Nam 2019 CHI TIEU

I. Doanh thu ban hang va cung en!) dich vu 2. Clic Idman

01 V1.1 1,549,090,908 165,000,000 1,549,090,908 165,000,000 giam tril doanh thu 3. Doanh

02 VI.2 - _ - - thu than tan hang vit cung ch dich vo 4. Gia Win hang ban

10 VI.2 1,549,090,908 165,000,000 1,549,090,908 165,000,000

5. Lcri ban 11 VI.3 - 29,114,376 - 29,114,376 uhuan Op hang va cung cAp dich vg

(20 =10 -11) 20 1,549,090,908 135,885,624 1,549,090,908 135,885,624

Doanh thu hog dOng Di chinh Chi tai phi chinh

21 VI.4 11,591,616,047 39,471,584,929 11,591,616,047 39,471,584,929

Trong do: Chi lai 22 VL5 (1,139,572,133) 20,479,637,855 (1,139,572,133) 20,479,637,855 phi vay

Chi phi ban hang Chi

23 25

2,781,593,608 -

24,807,370,002 -

2,781,593,608 -

24,807,370,002 - phi quan 15, doanh nghidp

10. Loi 26 VI.6 4,227,705,103 4,351,005,472 4,227,705,103 4,351,005,472 nhuan tir hot dIting kinh doanh

(30 = 20 + 21 -22 -25- 26) 30 10,052,573,985 14,776,827,226 10,052,573,985 14,776,827,226

II. Thu nhap khac 12. Chi klific

31 VI.7 - 60,765,982 - 60,765,982 phi 32 VI.8 3,428,904 - 3,428,904 - 13. Lcil nhuan khic (40 = 31 -32) 14. ling 1M nhuan ke loin not thud

40 (3,428,904) 60,765,982 (3,428,904) 60,765,982

(50 =30 + 40) 50 10,049,145,081 14,837,593,208 10,049,145,081 14,837,593,208

15. Chi phi thud TNDN hidn hanh 51 VI.10 16. Chi phi thud TNDN hoan lai 52 - - - - 17. Ltyi nhuan sau thut thu nhap doanh nghifil

(60 =50 - 51 - 52) 60 10,049,145,081 14,837,593,208 10,049,145,081 14,837,593,208

(dc duty& nzinh bdo cdo tair chin!, là pluin klzOng the' teich rai (Ala bdo can nay Trang 3

CONG TY CO PHAN SAM HOLDINGS MLi s0 B 02 - DN

BAO CAO ICET QUA HOST HONG ICINH DOANTH RIENG Quy 01 nam 2020

Donitt tinh: Eking Viet Nam

Tp.HCM, ngay 20 thcing 04 neitn 2020

Id toan trireeng on Giam sinc

LS'Thj Nhii Dinah

Vo Nit Tic Ann n VI@ Anh

Cat May& minh &fa coo tâi chinh phda khOng the tdch reti min bac can nay Trans 4

GONG TV CO PHAN SAM HOLDINGS Mu B03-DN

BAo cAo LU1J CHUYEN TIEN TE RIENG

(Theo plurcmg phap two tiep)

QV 01 Wm 2020

Dan vi link bOng NO Nam

MA .,

so TM Tr ngay 01/01/2020

den 31/03/2020 Tfr ngay 01/01/2019

den 31/03/2019 Cill LIEU

I. LI% CHUYEN TIEN TIC HOST DONG SAN XUAT, KINH DOANH

1. Tien thu hi ban hang, cung cAp dich cm va doanh thu khac 01 300,000,000 181,500,000 2. Tien chi tra cho ngueri cung cAp hang boa vã dich %RI 02 (81,153,068,474) (3,241,286,302) 3. Tien chi tra cho ngutri lao Ong 03 (2,720,120,514) (2,753,322,219) 4. Tien lai vay a tra 04 - (5,709,298,473) 5. Thu e thu nhap doanh nghiep da nep 05 - (1,138,353,324) 6. Tien thu 1chac ter hoat (ging kinh doanh 06 300,580,663,852 149,929,161,152 7. Tien chi khac cho hoat tong kinh doanh 07 (264,879,955,880) (107,127,188,416)

Ltru chuyen lien than tir hout Ong kinh doanh 20 (47,872,481,016) 30,141,212,418

II. LITU CHUYEN TIEN TilHOAT BONG MU TIC I. Tien chi di mue sAm, xay dung TSCD va can TSDH khac

.1 2 I 22 _ Tien thu tir thanh ly, nhircmg ban TSCD va cac TSDH khic

Tien chi cho vay, mua cac corm cu ng °ha don I/ Ichac 23 (25,000,000,000) 4. Tien thu hei cho vay, ban lai cac Gong Oh ng eila don vi khac 24 10,000,000,000 5. Tien chi din tu gep van vao don Id !chic 25 _ (652,400,000) 6. Tien thu hei deu tu gtSp von vac don vj khac 26 106,500,000 7. Tien thu lai cho vay, ce tat Igi Allan dtrgc chia 27 11,500,882,708 10,137,367

Lou chuyen an Ur hoot dOng den fir 30 (3,392,617,292) (642,262,633)

III. LUU CHUYEN TIEN Tel HOST ONG TA" CHINN I. Tien thu tir phat Nth di phieu, nhAn yen geop dm chaser Min 31 2. Tien tra lei von g6p cho cac chic sec hcru, mua 13i e6 phi& dm

doanh nghiep a phat hank 32 .

3. Tien thu M di vay 33 10,000,000,000 4. Tien tra nc goc vay 34 (5,000,000,000) (30,977,922,914) 5. Tien tra ng g6c time tai chinh 35 . - 6. CO ttic, Ii nhuan a ha cho chic se/ hitu 36 - .

Tut chuyin tin than tir hoot dOng tai chinh 40 5,000,000,000 (30,977,922,914) Ltru chuyen tien than trong kt (50 =20+ 30 + 40) 50 (46,265,098,308) (1,478,973,129)

QM rhuyii minh hdo cap rdi ch(ith là phdn khong thi td can Ildo So tai chin), nay Tsang 5

CONG TY CO PHAN SAM HOLDINGS

MAu 1103-DN

BAO CAO L1fU CHIWEN TIEN n RIENG (Theo plurcmg phap him ti6p)

00% 01 nom 2020

Don vl iinh: D4ng VID Nam

CHI TIEU Ma

A SO

TM Tir ngtiy 01/01/2020

x den 31/03/2020

Tr ngey 01/01/2019 den 31/03/2019

Tien va Wang during tien din Ic1r 60 55,571,016,531 9,882,861,607

Anh huang dm they di 15, gia hiii doai quy dal ngogi t 61 _ -

Tien va twang direrng tien cuili kji (70 = 50+60+61) 70 V.011 9,305,918,223 8,403,888,478

Tp.11014 ngay 20 thong 04 narn 2020

Ngwfri Cap

ta Wan t utrng

Thi Nhfi 1130 VO Nil Tir Anh

Cdc thuyir minh bda cdo Tam chfnh là plzdn klOng the retch rai caa lido cdo Mi chinh thy Trang 6

CONG TV CO PHAN SAM HOLDINGS Miu se 809-DN

THIJYAT MINH BAO CAO TAI CITINH RIENG Qrka 01 !Om 2020 Dalt v1 link Ddng net Nam

I. DAC DIEM BOAT DONG COA DOANH NGH1V1

Third' lap: Cong ty a pan SAM Holdings ("Cag ty") la ang ty c6 pan dtrgc Minh lap theo quyet dinh so 995/1997/QD-TTg ngity 11/11/1997 cila Thu Wong Chinh phü va quyet dinh sO 75/1998/QD-TCCB may 07/02/1998 dm Tong ca twang TOng ca Btru dien.

Clay chang nhan ttang ky kinh doanh so ca 059162, cep ngay 30 thing 03 nam 1998 va thay doi Kin 25 vao ngay 28 thing 01 nam 2019 theo ma doanh nghiep la 3600253537.

Try sa chInh: 152/11B Dien Bien Phil, P.25, Q.Birth Thanh, TP.HCM.

Cling ty duce niem yet tai Trung tam giao dich cluing khoan H6 Chi Minh theo pie), pha sO 02/OPPH ngay 02/06/2000 do 1.15, ban chimg khoim Nha nuot cap.

Ma cluing khan niem yet: SAM.

Flinh that ler him yen: Co pan.

1. Linh voc kinh doanh: Urth flc kinh doanh ctla Cong ty H sin xuat, thucing mai, xay dung.

4. Nganh nghe kinh doanh: Float tag chinh cart nag ty la: Sim xuat, mua ban cac loai cap, vat lieu vin thong va can la& cap, vat lieu clan dung, Bobin g (true g6 dung guar: day cap). Kat nap kat' nguyen at lia, san phtin cap chuyen nganh viert thong va at lieu dien dan dung plum vv cho hat Ong san xuat kinh doanh ca don vi. San xuat ve kinh doanh siin pant day ding, sin plan Ong nhua cac Ica. Cho thue van pang (haat d8ng ngoei tinh). Dan tu ph& trien kinh doanh nha, Ong trInh ha ding ky thuat do thi. Kinh doanh bat ging sin. Kid doanh san golf. Dich vv km ta, dich vu du Itch.

S. Cu true doanh nghi0

Co Su th °lac cUa Cong ty bao gem 05 ding ty con an chi tiet nhu sau:

Ten ding ty Linh voc kinh doanh TyI yen gop Gang ty CP Sacom Tuyen Lam Kinh doanh khu du lich, san golf 99.75% Cong ty CP Day VA Cap Sacom San Fmk, throng mai ... 99.92% Cons ty CP Dia Oc Sacom Kinh doanh bat (King san 74.99% COng ty TNHFI Sacom Chip Sang Kinh doanh clich vii cho thue van pang 73.75% CON ty CP Sam N8ng Naiep C8ng nghe Cao NOng nghiep Cling nghe cao 72.00%

II. MEN DØ KE TOAN, DON VI TIEN T$ sir DUNG THONG ICE TOAN.

I. Ky k tan:

Kyk than cUa Cong ty bat au dr nay 01 thing 01 va ket thoc nay 31 thing 12.

2. Don vi tin t sir clang trong kt than:

Dan tit tien te sir dung trong ghi chop a tan la ding Viet Nam (VND)

III. CHUAN Mi/C VA CHE DO KE TOAN AP DUNG.

Cht do Ice toin Sp dyng:

Corm ty a dung Ca dO Ke tan doanh nghiep ban hinh theo Th8ng tu SO 200/2014/TT-BTC nay 22/12/2014 act BO trang 80 TAl chinh.

Tuyen be ve yiIc tun thti chuin ntoc id than va at d ke tan:

ang ty dã a dung citc Chan arc Ice toan Viet Nam va cac van ban hinag an Chan arc do Nita nuOc a ban hanh. Cac bao cart tai chinh duce lap va arth bay theo dung moi quy dinh ctia nag chart mtrc, thong tu hang dan thyt hien chan mrc va Che do Ice tan hien hanh clang a dung.

Cdc tha ink nay ía br, plgin hp thank Sc Beta ago Mt chink. Traptg

CONG TV CO PHAN SAM HOLDINGS Mu se 1309-DN

THUYET MINH BAO CAO TAI CHINN MENG Qu3501 nap; 2020 Dan vi DJng Viet Nam

IV. CAC CH1NH SACH KE TOAN AP DDNG.

I. Nguyen the ghi nhan efie khofin tin Ira ttrong throng den:

Cac nghiep vu kinh te phat sinh bing ngoai te duqc quy dii ra ding ViH Nam theo t gia giao dich thuc te ti thbi diem phat sinh nghiep vv. Ti theri diem cuii nam cac khoan myc tin te co gac ngoai te duct quy doi theo ty gia birth quan lien ngan hang do Ngan hang NM nuerc Viet Nam cong bó vao ngay kat fink nien der ke toan.

Chenh tech ty gia thtm th phat sinh trong kY va chenh lech ty gia do danh gia li sa du clic khoan muc tien te nil theri diem cmii nam dirk kat chuyen vao doanh thu hoc chi phi tai chinh tong nam tai chinh.

Cac [Moan tuong throng tien la cac khok dau tu ngin han !thong qua ba thang ca kha nang chuyan dal de ding thanh tin va khan& c6 nhieu rài ro trong chuyen dal thernh tien ke t& ngay mua khoan du iv do ti thea diem Mo

Nguyen the ghi nhan the Ichoan phai thu thtrong mai vã phi thu khae:

Citc kholin phai thu khach hang, Ichoan tri Utley cho ngueri ban va ck khoan phai thu khac tai thed diem bao cao, nEu:

- CO theri han thu hai hoc thanh tok duen I Mk (hoc trong met thu Icy san swat kinh doanh) ducre phan loai la tai san ngan ban.

- CO theri han thu hii hoc thanh man then I nam (hoc tren met chu kt sin xuat kinh doanh) duck phan loai la tai san dai han.

Nguyen the ghi [than hang tem kho:

Hang tan kho dirge tinh theo gia gee. Tnrbng hqp gia trj than co the ditto hien dupe them bon gia gac till phai tinh theo gia tri than co the thuc hien doge. Gia gOc hang ten kho bao gam chi phi mua, chi phi che bien vã cac chi phi lien quan true hen khac phat sinh dEco duck hang tin kho ô dja diem vã trang thai hien Mi. Giti trj hang tan kho duqc xitc (lath theo phtrong phap birth quan gia quyan. Hang trin kho dyer° hach man theo phuong phap ke khai thtrbng xuyen.

Dr pheng giant gia hang tan kho duck lap vao thbi diem cuai nam la sa chenh lech gift gia goo dm hang tin kho Ian horn gia trj than co the thuc hien duct caa chang.

Nguyen the ghi nh5n vi khan hao titi san ca dinh (TSCD):

Tai san ca djnh hOu hinh, tài san cO dinh vo hinh duce ghi titian theo gia g6c. Trong qua trinh kr dung, tai san hen hinh, tai san c6 chnh vo hinh dupe ghi nhan theo nguyen gia, hao men luy ke th gia trj con lai. Tai san et) djnh ver hinh la quyen sir dung dat kheng [heel ban thi sê thong trich lchau hao. Khan hao duk trich theo phtrcmg phap duimg thing. Then gian khan hao duce trot tinh nhu sau:

NM et vat kiln Thic 05- 15 nam Altly moo, Mkt b1 05- 10 nam Phuceng Oen van táí, truyln don 04 - 08 neim Thilt 61 Ming cu grain hi 03- 05 n8m?

5. Nguyen the ghi nhan vi khau hao ht dang san du to:

Bet Ong san dau nr &roc the hien theo nguyen gia bao gam ca cdc chi phi giao djch lien quan trir di gia trj hao mon lily ke.

Cdc Muyit mini; My la he phan kip thanh cdc Ala cdo tai chink Trans 8

CONG TV CO PHAN SAM HOLDINGS watt s6 B09-DN

THUYET MINH SAO CAO TAI CHINH RIENG

Qu.V 01 ndun 2020

Dan W &dr Ddng Viet Na

Nguyen tic ghi nhan va Van h6a egc khoan chi phi kthic:

Ck chi phi phvc vv cho hoat deng du tu xay dtmg ca ban, cid tao, nang dp TSCD trong kt dugc von boa vao TSCD dang dirge du tu hoac cal tao Wang cap do.

Cac chi phi tra trtrac lien quan den chi phi san xuat kinh doanh nam till chinh hien tai duct ghi than la chi phi tra trkfc ngin han va duct tinh vao chi phi san that kinh doanh tong ram ti chinh.

Vic tinh vã phan be chi phi tra truac dai han vao chi phi san xuAt kinh doanh tang kY hoach toan dirge can dr vac tinh chat, muc dO fling loai chi phi de °kin phvong phap va tieu thirc phan be hem 1Y.

Nguyen tie ghi nhgn các khoin (du lu tai chinh:

Ithoin dAu tu vio cong ty con, cong ty lien kat duce ke toan theo phucmg phap gia gOc. L91 nhugn than dugc chia tfr cong ty con, cong ty lien kat phat sinh sau ngay diu nr duce ghi nhan vao Bao cao Kt qua that dOng kinh doanh. Cac khoth Mtge chia khac (ngoai Igi nhuen thuan) duct coi la phan thu hal các khoan dau tu va dirk ghi nhan la !Moan giam trie gja g6c dAu tv. Cele khoan dau tit chfing khoan, the khoth deo tu khan ti thed diem bao cao, neu:

- CO thief hart thu had hoc &to han Ichang qua 3 than ket ngay mua chirng khoth de duct coi là "Mang throng ere%

- Co thai han thu hOi vOn dual 1 nam hoc trong 1 chu kje kith doanh dirge phan Mai la tài san ngin han;

- CO Mai han thu h6i vOn Wen I nam hoc han 1 chu k kinh doanh dupe phan loai 14 tin san dai han.

Dv phOng giam gia du tin Huge 14p van thati diem cuOi nam la s6 chenh tech eta gia gOc cüa cac khoan deu tte duce hach toan tran s6 ice toan Ian han gidtri thi trutmg caa cluing tai thin diem Idp dv phang.

Nguyen tic ghi nhen vit vOn holt the khoan chi phi di vay:

Chi phi di vay dtrem ghi nhgn vao chi phi san xuat, kinh doanh trong nAm lchi phat sinh, the chi phi di vay lien quart Vac tiep den viec diu iv xay Meng hoc san xuAt tai san der clang dirge tinh vao á tri caa tai san 86 (duct van boa) 'chi cc5 dU cac dieu Iden quy ditch trong Chun mvc Ke loan Viet Nam s6 16 "Chi phi di vay".

Chi phi di vay 11th quan frac titp den vic Mu tin xay dvng hoac san xuat tãi sari dta clang theca drib vac: gia lrj cila tai san .65 (duce vOn hod), bao g6m cac khoan li tiers vay, than be cac khoan chief khiu hoc phv trod lchi phat hanh trai phieu, cac khoitn chi phi phu ;Mk sinh lien quan toi qua trinh lAm thu vay.

Nguyen the ghi nhin cae khoan phi Ui thuung mut NIA phi' trii khae:

Cac khoan phai tra ngubi ban, phai fit khitc, khoan vay tai thbi diem bao cao, nu:

- CO Mari ban thanh loan duel 1 nam (hmac tong melt chu ky san au& kinh doanh) duct phan loai la ng ngdn ban; - CO thbi han thanh toan tren I nem (hortc tren mOt chu IcY sin xult kinh doanh) duce phan loai la ng dai han; - Tai san fifth chin ly Huge phan loai la fly ngin han; - Thue thu nhgp hoan lam dirge phan loai la nil dai han.

Nguyen the ghi nhin chi phi phai Me, trich trot chi phi scra chum bin, chi phi bap hinh san pham, [rich qu'y thy phoug try citp mitt viec lAm:

Cie khoan chi phi thvc te chin phat sinh thumg dirge trfch Wink vac chi phi sun xuAt, kinh doanh trong Icy de dam bao khi chi phi phat sinh thvc te khong gay det bin cho chi phi san xuAt kinh doanh tren ca se darn bao nguyen tac tha hop gida doanh thu vá chi phi. 1thi cac chi phi d6 phat sinh, neu cd chenh loch vol sO da trich, ka toan tien hanh ghi be sung hok ghi giam chi phi tutmg feng vOi phan chenh lech.

Lgi nhuan sau thue thu nhap doanh nghiep sau !chi ducc Hi (Jena quint tri phd duyet duct filch cac qugc theo Dieu le Cong ty vá cac quy dinh phap ly hien hanh, s phan chia cho cac b8n dtra tren tYl vOn yap.

Cdc thuyei math nay ta h4 pia hap thank cdc B.io cao rat chin/i. Trang 9

CONG TY CO PHAN SAM HOLDINGS Mu se B09-DN

THUYET MINH RAO CAO TAI CHINH MENG

Quj, 01 Mtn 2020

Don vi tinh: Ddng viet Nam

Nguyen tic ghi nhan yin chil so him:

Nguyen the ghi 'Man vOn do ttr cita chi ser hfru:

von du fir oh chfi so him dupe ghi nhan theo 56 van thfic gap caa chit so. him.

Thang di, von cã phen dupe ghi nhOn theo se chenh lcb On hcm giffa giá thuc te phat hanh va menh gia c6 phieu khi phat hanh ce phieu len clan, phat 'Anti b6 sung hoc tai phat birth cã phieu quy.

C6 the phai tri cho cac et, clang cluqc ghi nhan la !Moan phai hi trong Bang Can al ke toan ella Cong ty sau !chi c6 thing bao chia a the dm HOi ang quan trj ang ty.

Lqi nhuart sau thu e thu nhap doanh nghiep sau khi (Inge Hi Ming quan trj phe duyet dirge trich the quy theo Dieu le Cons ty va the quy djnh phap 19 hien hanh, se phan chia cho the ben (Iva trOn t5t 14 vein gap.

Nguyen tic va phurrng phap ghi nhen Doanh thu:

Nguyen tic va phirang phap ghi nhin doanh thu bin hang:

Doanh thu ban hang 'lucre ghi nhan khi doing thbi thia man cac clieu kien sau:

- Phan 16n raj ro va lqi ich gan lien vai quyen se( him san pham, hang boa da dirge chuyen giao cho nguii mua;

- C6ng ty thong con ntun gift quyen quan 19 hang hoa nhtr la ngueri sO Mu hoc quyen kiem soat hang hoa;

- Doanh thu Huge ado djnh tucmg dOi chk chart;

- Cang ty da thu dirge hoc se thu duqc 10 ich kinh te tfr giao dich ban hang;

- Xac djnh dirge chi phi lien quart an giao dich ban hang.

Nguyen tic vi phtrang phip ghi nhein doanh the cung cip dich vu:

Doanh thu cung cep djch vi duqc ghi nhin khi kit qua dm giao djch d6 dupe xic djnh mit each ding tin qty. Tnrimg hop viec cung cep djch vu lien quan den nhieu hi/ thi doanh thu duqc ghi nhin trong theo ket qua pit cong viec da hoan thanh vao ngay lap Bang Can dai ke toan caa do. KM qua efia giao dich cung cep djch va duqc the djnh !chi thoá man cc dieu kin saw.

- Doanh thu dupe xac djnh thong dei chae chin;

- Co kha Ming thu dupe ich kinh te hr giao djch cung cep eh va do;

- Xac <lath age phan cling viec CIA hoan thanh vao ngay lip Bang Can 86i ke Man;

- Xac djnh (Mac chi phi phat sinh cho giao djch va chi phi d hoan thanh giao djch cung cAp dich vp 86.

Phan ming viac cung cep djch vu eta hoan thanh duce xac thrill theo phucmg phap danh gia ming viec hoan thanh.

Nguyen tic va phtrang phap ghi nh4n &mirth thu host &Ong tat chinh:

Doanh thu phat sinh ter ti'en lai, tin ban quyen, c6 tic, Igi nhuin' dirge chia va dc khoan doanh thu hoat ding tai chinh Ichk Mtge ghi nhan khi thoa man (tong thbi hai dieu kien saw.

- CO kha nang thu ducm 10 ich kinh te fir giao djch do;

- Doanh thu dirge 'Jac djnh tucmg ai chic chan.

cja tic, 10 nhuan duqc chia atm ghi nhin 'chi Cana ty age quyen nhin dO the hoic age quyen nhem Igi nhuan tfz viec gip ven.

Nguyen tic và phtrang ph:Sp ghi nhAn chi phi thus TNDN hien hAnh, chi phi thud TNDN !loan lab

Chi phi thu 6 thu nhip hien hank] dirge xac djnh tren ca sb thu nhip chin thu e vi thue suet that TNDN trong nam hien hanh.

Chi phi thue thu nhap hoan Jai throe 'tic djnh tren co sO sO chenh lech tam thbi dirge khan Mr, sO chenh lech tam thbi chju thue va thue suet thue TNDN.

Cele shuyir mirth nay M be ph4n hap thank Sc Ado ado Mi chInh. Thing 10

CONG TV CO PHAN SAM HOLDINGS

Mu s8 1309-0N

THUYET MINH SAO CAO TAI CFIINH RIENG

Quf)01 nam 2020

Don Wank Dang in( Nam

V. THONG TIN 136 SUNG CHO CAC ICHOAN MIJC TRiNH BAY TRONG BANG CAN DOI KR TOAN.

Tien WI clic khan twang Wong hen 31/03/2020 01/01/2020 Tien gai ngfin hang 9,305,918,223 55,571,016,531

Cong 9,305,919,223 55,571,016,531

Cie khoin dim to tai chinh

Ching khoin kinh doanh 31/03/2020 01/01/2020 Teng Cong ty Dupe Via Nam - CTCP (DVN) 283,624,800.000 283,624,800,000 Con ty CF Alphanam (ALP) 7,243,518,147 7,243,518,147 Cong ty CF Phan Lan Nung Chay Van Dien (VAF) 1,385,836,600 1,385,836,600 Teng C8ng ty CF Khoan va Dich vu Khoan DLL !chi (PVD) 492,076,560 492,076,560 Ngan hang Thuong mai ce Man Ngoai thucmg Via Nam 1,345,515,250 Cong ty CF Nhua Deng Nat 49,445,997,910 49,445,997,910

Cong 342,192,229,217 343,537,744,467

DAn hr gem vao don vl !chic 31/03/2020 01/01/2020

Du hr vim Ong ty con Ding ty CF Sacom - Tuyen Lam 897,300,000,000 897,300,000,000 Cong ty CF Day vã Cap Sacom 499,600,000,000 499,600,000,000 Gang ty CP Dja 6c Sacom 301,988,892,000 301,988,892,000 Cong ty TNHH Sacom - CMp Sang 118,000,000,000 118,000,000,000 Cling ty CF Sam Mang Nghiep Clang nghe Cao 72,000,000,000 72,000,000,000

Craig 1,888,888,892,000 1,888,888,892,000

Oh tu vac. cling ty lien kit, lien doanh C8ng ty CF Dia vu Du Lich PM Thp 534,052,970,000 534,052,970,000 Cong ty CF DT va PT Ho Tang An Via 155,500,000,000 155,500,000,000 Ging ty CF Capella Viet Nam 3,148,000,000 3,148,000,000

C§ng 692,700,970,000 692,700,970,000

£18u gep von vho don vi khic Teng Cong ty San xuat-Xuat nhap khan Binh Ducmg-CTCP 398,400,000,000 398,400,000,000 C6ng ty CF DT va XD Ua Tang Alphanam 13,500,000,000 13,500,000,000 C8ng ty CF Du lich Bun Dien ang ty CF PIM Hun Gia

3,000,000,000 3,000,000,000

Cong ty ct phan Du tu Ngimh mem DNP (DNP Water) 67,500,000,000 67,500,000,000 Cong ty CF Vietfenn 500,000,000 500,000,000

nog 482,900,000,000 482,900,000,000

Dkr phong Ur (335,402,034,802) (339,470,746,846)

Ote thaylt mThh nay la ho ph4n kw, thank ceic Erfa edo ref chinh. Trang II

CONG TY C6 PHAN SAM HOLDINGS Mb só B09-DN

THUYET MINH BAO CAO TAI CHINII RIENG

Qui; 01 Wain 2020

Don vi tin/: Ddng Vie% Nam

Phai thu khfic

Ngan hart 31/03/2020 01/01/2020 Phãi thu hp ang Uy thac, hp tee du us 494,071,556347 325,371,979,197 Phei thu tir chuye'n nhugng vOn 105,673,649,500 105.780.149,500 a Mc phai thu 5,162,500,000 Lai phai thu 6,562,398,578 3,552,371,179 Tam Ling nhan vien 3,970,255,000 1,421.155,000

cnt5, 10.000,000 10,000,000 Phei thu khac 40,000.000 411,000,000

COng 610,327,859,425 441,338,154,876

Did hen 31/03/2020 01/01/2020 Tran Vi6t Anh 1,250,000,000 1,250,000,000 Phai thu ;Mae 266,978,880 266,978,880

COng 1,516,978,880 1,516,978,880

Tang, Maim EM Min S djnh Mtn hinh (tern trang sä 19)

TM min 66 dinh yo hinh

Khoin mile Logo, thwang biu COng

Nguyen gia SO du Su kY (01/01/2020) 697,830,000 697,830,000

Tang Ichae S6 du alai kY (31/03/2020) 697,830,000 697,830,000

Ojé trj hao men 10y ke SO Mr du ky (01/01/2020) 697,830,000 523,372,505

Khiu hao trong SO du cu.& kji (31/03/2020) 697,830,000 697,830,000

GUM con lai S6 Mr dau ky (01/01/2020) St do cuOi Icy (31/03/2020)

(Mc Mayer minh la bo pMln hap thank Sc Ala cdo tai chink. Trang 12

CONG TV CO PHAN SAM HOLDINGS Mitu so B09-DN

THUYET MINH BAO CAO TAI CHINK REENG Qtoi 01 nom 2020 D071 vi Ddng Viet Nam

Chi phi tut tut& 31/03/2020 01/01/2020 Ngin hAn

Chi phi sir dung ha Mng+ Tian ulna Iai dat nam 2020 88,193,506 Cac khoan khk 11,172,727 11,172,727

COng 99,366,233 11,172,727 Hai hgn

San xuAt phim to liOu cho SAM Holdings 240,733,491 320,977,992 Gia trj can !al caa Ming Cu dong co six dung 57,214,730 44,545,948 Cac khoan !chic 1,253,326 7,105,557

COng 299,201,547 372,629,497

Vay vã nc thue tai chinh

Vay ngin hAn 31/03/2020 01/01/2020 COng ty CF Cluing khcain Agribank 100,000,000,000 100,000,000,000 COng ty CF Dia ec Sacom 10,000,000,000 Cang ty CF Sam Nang Nghte'p Cong Nghe Cao 5,000,000,000 COng ty TNHH Sacom Chip Sang 8,500,000,000 13,000,000,000

COng 118,500,000,000 118,000,000,000

Vay did km 31/03/2020 01/01/2020 NS hang TMCP Viet A Cong ty CP Sacom Tuyen Linn

COng

Phil trA khac 31/03/2020 01/01/2020 Ngin ban

Phai tra hem deng Oy thfic, hqp tee du tu 835,000,000,000 858,296,219,178 Lai vay phai tra 189,040,430,705 19,642,117,918 K3:t guy 5,000,000,000 5,000,000,000 Co tem phai tra 1,372,031,029 1,372,031,029 Kinh phi c8ng doan 294,739,281 269,541,857 Thua TNCN trir vitt bung 124,021,438 75,849,105 Phai tra Sam Land 15,000,000,000 Phiti tra Sam Tuyen Lam 2,000,000,000 Cac khoan phai tra, phai nOp khac 130,188,000 130,188,000

COng 1,030,961,410,453 901,785,947,087

Dal hpn

Nhan k9 quy, k9 urge dai han 380,000,000 530,000,000 COng 380,000,000 530,000,000

Chi phi phai tra 31/03/2020 01/01/2020 Ngin ban 4,356,164,382 2,752,758,948

Lay Vay 4,356,164,382 1,863,013,698 Cac khoan khac 889,745,250

Dal han Lay vay Cac khoan khk

Clic thuyei mini: nay la bo ph4n hçtp thrInh St lido cdo Id; chink. Tsang 13

lqi nhuhn

31/03/2020 2,565,045,404000

2,565,045,400,000

31/03/2020 256,504,540 256,504,540

256,504,540

256,504,540

256,509,540

01/01/2020 2,490,362,634000

74,682.770,000

2,565,045,400,000

01/01/2020 256,504,540

256,504,540

256,504,540

256,504,540

256,504,540

CONG TV C6 PHAN SAM HOLDINGS Mitt s6 1309-13N

THUYET MINH SAO CAO TAI CHUM RANG

06, 01 WM 2020 Dan vi rink: Thing Vi D Nam

10. VOn chti se' Hu

a. Bing di chiau Men dung cith VOn chit s& hOn (hem (rang sti 20)

b. Chi Bet van du ti, cent chil sO• him

31/03/2020 01/01/2020 Von g6p T9 10 (%) Von TS, le; (s/o)

VOn du to ala nha nu&

Veit g6p c &mg khan 2,565,045,400,000 0%

100% 2,565,045,400,000 0%

100%

ang 2,565,045,400,000 100% 2,565,045,400,000 100%

C. Ciic giao dich v vOn vfri cc chti sa hitu va phan phed c6 Mt, chia

VOn dau hr ala cho so halt Von gap ddu 19) Von gap tang thong 19'7 Von gap cuarikft

d. a phitu

SO luying cb phieu clang 147 phat hanh

SO hxqng co phieu da ban ra cong chung philu ghat thOng

Co phial' tht dal

SO Morn c6 phieu clang lou hinh phidu pita. thong

COf phau tru dal

Manh gia tO phidu dang lieu hanh: 10.000 dang/co philu.

VI. TlioNG TIN B6 SUNG CHO CAC KHOAN MIJC TR1NH BAY THONG BAO CAO ICET QUA HOAT HONG KINH DOANH.

Doanh thu bin hang vi cung cep cljch vy Qu9 01 nam 2020 Qu9 01 nam 2019 Doanh thu cung dp dich vy 1,549,090,908 165,000,000 ging 1,549,090,908 165,000,000

Doanh thu than ve ban hang va cung cp (Huh vy Qu9 01 nam 2020 Qu9 01 nam 2019 Doanh thu than cung Sp dich vu 1,549,090,908 165,000,000 COng 1,549,090,908 165,000,000

ca v6n hAng ban Qu9 01 nam 2020 Qu9 01 nam 2019 Gia von caa dich vy d3 cung cap 29,114,376 Ceng 29,114,376

Doanh thu boat dling thi chinh Qu9 01 nam 2020 Qu9 01 atm 2019 Lai den gfri. tin cho vay 1,538,759,422 195,704,149 Lai ban cac khohn du hr 48,856,625 18,073,366,650 C tat, lqi nhuhn ducfc chia 10,004,000,000 19,984,000,000 Doanh thu boat thing tai chinh 'Mac 1,218,514,130 COng 11,591,616,047 39,471,584,929

Cdc Mayn't nanh nay la b phan hop dukth cdc Belo cdo Mi chinh. Trong 14

CONG TY CO F.HAN SAM HOLDINGS MAu st 1309-0N

THUYET MINH BAO CAO TAI CHINE RIENG Qu.9 01 niitn 2020 Don vi tinh: Deng Viet Nam

Chi phi tai chinh Qu9 01 nam 2020 Qu9 01 nam 2019 Lai flan vay 2,781,593,608 24,807,370,002 LO do thanh 19 the khoan deu ttr 126,531,998 0 Dv phony giarn gia cluing khoan kinh doanh va Mn that dau tu (4,068,712,044) (4,351,911,193) Chi phi tai chinh khac 21,014,305 24,179,046 Ceng -1,139,572,133 20,479,637,855

Chi phi quan 19 doanh nghlep Qu9 01 Om 2020 Qu9 01 nam 2019 Chi phi nhan vien (pan 19 2,793,424,758 2,631,564,886 Chi phi do clang van phang 3,640,000 16,980,000 Chi phi khan hao TSCD 10,797,831 64,866,999 Chi ph( phfui be CCDC 98,397,950 500,137,108 Thud, phi vet H phi 5,000,000 5,000,000 Chi phi dich vy mua ngoai 866,444,564 785,789,811 Chi phi bang tien Mac 450,000,000 346,666,668

Ceing 4,227,705,103 4,351,005,472

Thu nhap khfic Qu9 01 nam 2020 Qu9 01 nam 2019 Cac khoan ichic 60,765,982 Ceng 60,765,982

Chi phi khac Qu9 01 nam 2020 Quji 01 nam 2019

Tien phyt thud 3,428,904

gong 3,428,904 0

Chi phi sin sad, kinh doanh then ydu CO Qu9 01 nam 2020 Quy 01 nam 2019 Chi phi than Ong 2,793,424,758 2,645,564,886 Chi phi khan hao tai san C 6 dinh 109,195,781 64,866,999 Chi phi dich vu mua ngoai 866,444,564 1,307,906,919 Chi phi khac bang tidn 458,640,000 332,666,668 ging 4,227,705,103 4,351,005,472

Chi phi thud thu nhap doanh nghiep hien hanh Qu9 01 nam 2020 Qu9 01 nam 2019 'tang Iv' nhuen id tot. tot thud 10,049,145,081 14,837,593,208 Cac khoan didu chinh fang, plain 1th nhuan kd toan dE xac dinh thu nhap chin thud thu nhap doanh nghiep: (10,049,145,081) (19,683,999,997)

- Cac !chain (lieu chinh tang 634,048,543 300,000,003 + Chi phi log! trir 634,048,543 300,000,003

- Cac khoan dieu chinh giam 10,683,193,624 19,984,000.000 + Cfi fire, WI nhuOn dux chia 10,004,000,000 19,984,000,000 + Chuyin 13 ccic nam floc 679,193,624

Tong dm nhap tinh thud

Thud oat thud thu nhap doanh nghiep 20% 20% Chi phi thud thu nhyp doanh nghiep hien hank

VI1L NHUNG THONG TIN ICHAC

1. Giao dich v61 cfic ben lien quan:

Trong ky, Gong ty phat sinh cac nghiep vy mua bin vol cac ben lien quan thy: sau:

Neill& vu man hang

Cric angel mink nay la ha phan hap &dna Sc Belo cap tat chink Trang 15

GONG TY CO PHAN SAM HOLDINGS Min s61309-DN

THUYET MINI! BAO CAO TAI OEM RIENG

Quy 01 Wm 2020

Don vi (Ink- Dang Viet Nom

Ben Hen quan MM quan 14 CH &I giao dich Cam ty CP Sacom - Tuy6n Lam C8ng ty con 4,880,363 Corm ty CP Dia Oc Sacom Cong ty con 0 Cong ty CP Day Va Cap Sacom COng ty con 0 C8ng ty TNHH Sacom - Chip Sang Cong ty con 0 C8ng ty CP Sam Nang Nghi6p Ceng ngh6 Cao Cling ty con 30,000,000

ging 34,880,363

Cele amyl, mink nay k)14pJØn Op thank Sc Mo cdo tAt chink Trang 16

Mei quan he Ding ty con Ging ty con

M6i quan COng ty con C8ng ty con COng ty con

Nghien Ili Mn hang

Ben lien quan Cana ty CP Sam Nang Nghiep Cana :The Cao Cang ty CP Sacom - Tay& Lam

COng

Den °gay 31/03/2020, cfic khoan chtra thanh than

Cdc khodn phai Mu khdc

Ben lien quan Cling ty CP Sacom - Tuyen Lam COng ty CP Sam Nang Nghiep Ging nghe Cao

Clang

Cdc khodn oh& tra khde

Ben lien quan Cong ty TNHH Sacom - Chip Sang Gong ty CP Day V& Cap Sacom COng ty CP Dia 6c Sacom

COng

ML sii 809-UN

Don vi linh: Ddng VI Nam

Cia trj giao djch

31/03/2020 813,191,781

3,401,897,261

4,215,089,042

31/03/2020 2,965,754

1,239,961,053 516,784,722

1,759,711,529

CONG TY CO PHAN SAM HOLDINGS

THUYET MINH BAO CAO TAI CHINH RIENG

Qui, 01 nem 2020

vtri tic ben lien quan sau:

MOiquan be C6ng ty con C6ng ty con

2. Cana cy thi chinh

Quin 1?rüi ro tai chink Tang quan: Cie loai raj ro tai chinh ma Cana ty phai d61 m - Rai ro tin dung - Rai ro thanh lchoan - Rtii ro thi tun:lug

Rai ro tin dung

do viec sir dung cac clang co tai chinh la:

Rai ro tin dung la red ro ma dOi tic sa Ichang thuc hien cat nghia At cüa mlnh theo quy nth dm met ding co Cal chinh hoc hop dOng '<hack hang, clan den ton thAt ve tai chinh. COng ty c6 nil ro tin dung tir cac hog clang kinh doanh cua nanh (chit yen di vdri cac khoan phai thu lchach hang) va ta: hot clang tai chink dm minh bao dim ca tien gri ngan hang va can c6ng cu tai chiral Ichac. Tien girl ngen hang ye cdc khoan lining &rang den

Phan 16n tien girl ngan hang dm Gong ty throe gin ti cac ngan hang 16n co uy tin er Viet Nam. COng ty nhan they mac da tap trung red ro tin dung d61 voi tin gai ngan hang la thap. Phai khdch hang ya cite khodn phal the khdc

Vic Tian ro tin dung Ichach hang oda COng ty dua ti-en cite chink sach, tha toe vA quy trinh kim sok dm COng ty co lien quan an viec quail IIInfl ro tin dung Ichach hang.

Cac khoin phai thu Ichnch hang chint tra thuang xuyen dtroc theo dol. Cac phan tich v kha nang lap du pheng duet thuc hien ti ngay lap bao cao tren Ca sac tang Ichach hang deli vai cac khfich hang lit. TrOn Casa nay, Gang ty khong co rid ro tap trung ve tin dung.

Cad Maya) minh nay Id bd phdn hop thanh cad Pao Wok); chink Trang 17

SIG TV CO PHAN SAM HOLDINGS Miu so 1109-DN

THUYET MINH BAO CAO TAI CHf Nil RIENG

Quys 01 nam 2020

Dan vi 11nh: Ddng Viet Nam

Rai ro thanh khoan

Rai to thanh Oman la nil ro Cling ty gap kh6 khan trong viec dap (mg cac nghia vu tai chinh do firth trang thieu von. Rh ro thanh khoan cAa Gong ty phat sinh chu yeu do khong tucmg ming trong the 1(9 ban dm Di san tai chinh va các khoan phai tra tai chink

Cong ty giarn sat rh ro thanh khoan bang viec duy iii t9 le tien mat v& thic khoan thong throng nen 6 mire ma Ban Giant dee cho la del de h6 trg tai chinh cho cac boat Ong Icinh doanh ella Gang ty va da giiun thieu anh hiding oh nhang thay deicac lung tien.

Viec quim 19 rid ro tin dung khach hang Oa Clang ty dim tran cac chinh sack Usti tvc va quy trinh kiam soat dha Cana ty co lien quan den viec quan 19 red ro tin dung khach hang.

Thong tin this' han dao han ctia n theo hop dOng nllir sau:

phai Ha tai chinh ctia Cong ty due ten cáo gia tri thanh toan clam chi& khau

lir 01 nam Tir 01 tram COng tna xtteng den 05 nam

Se coal ky 1,154,226,490,189 380,000,000 1,154,606,490,189

Cic khaki vay 118,500,000,000 - 118,500,000,000

Phai tra ngtrbi bin 408,915,354 408,915,354 Phai trit Ichac 1,035,317,574,835 380,000,000 1,035,697,574,835

se du ky 1,022,541,317,635 530,000,000 1,023,071,317,635

Cac khoan vay 118,000,000,000 - 118,000,000,000 Phai tra nguiri ban 2,611,600 2,611,600

Phai ha khac 904,538,706,035 530,000,000 905,068,706,035

Cong ty cho rang mire de tap trung rid ro del vol viec tra no la thip. Cong ty co khe nang thanh toin cac khoan no den han tir (long tien tir hoat deng kinh doanh va den thu tir cac tai san tai chinh dao

Rid ro thj trtrang Rh to [hi twang lit raj to ma gia trj hop 19 hoc cac lung hen trong tucmg lai CCM clang cu titi chinh Se bran Ong theo nhang thay del ella gia thi traimg. Rai ro thitrutmg bao gem 3 loai : Rid ro ngogi te, nil to lai suet ve nil ro Vé

gia khac.

Rtii to ngooi te

Rh ro ngoai te la riii no ma gia tri hop 19 hoc the lung tian tong nrang hi dra ding cu tái chinh se bien Ong theo nhtmg thay d61cna hei dodi.

C6ng ty quart 19 rUi to ngoai te bang each sem sat thi thong hien hank' ye thr kin khi Cling ty Ip ke hoach cho citc giao dich tong tacmg hi bang ngoai te. Cong ty giarn sat CAC nii to doi vai the tai sfin va no phai tra tai chinli bang ngoai te.

Rdi ro kii mat

Rai ro lai salt la nil ro ma gia Hi hop 19 hoc the lung tin trong nrcmg lai dha met cong cy tai chinh se hien Ong do thay dei lai suet thi traOrig. Red ro va thay MI lei suet thi twang chit Chug ty ehh yeu lien quan an cite khoim tien girl ngan han, cfic khoan vay.

Ging ty quart 19 rai to Mi suit bang each theo doi chat che tinh hinh thi throng co lien quan S xac djrth chinh sach lai suet hop 19 co lqi cho cac moo dich Trim 19 &di hart rid to dha Cling ty.

Cong ty !thong thqc hien phan tich do nhay dti vai lai suet vi nil ro do thay dei lai suet tai ngity lap bah cao la kliong Ong k hoc n phai tra tai chinh có Di suit co dirth.

Cdc Muyit minh nay lel b$ plan hqp thanh cdc lido So rai chin/i. Trang 18

L, Thj Nha Hynh VO Nu Tir Anh H „flan Viet Anh

Ngtrfri Ip Ke twin flung Tp nay 20 doing 04 nam 2020

GONG TV C6 PHAN SAM HOLDINGS

THUYET MINI! BAO CAO Tit CHiNB RIENG cho% 01 nom 2020

IVIAu se B09-DN

Don v1 anh: Deng Viet Nam

Rtii ro vel giti khtle

Rid ro v gia lilac IA rill ro mit gia tri hop ly hoc cite Iung tien trong Wong lai ctia met eiing co tai chinh se bien

Ong theo nhamg thay del cua gia thi truing ngoai thay d6i caa lai suit va tY gia hOi doai.

Cac có phieu do ceng ty nam gift co the bj itnh hoeing bee cac nit ro ve gia trj tacmg al dm c phieu du hr. Gong ty quart ly rai ro A gia c6 phieu bang each thiet lap hun mire S tv va da dung h6a danh muc dau to.

e. Gig trj hop 12

Ceng ty chtra xac dInh dirge gia tri hop ly ctia tai san tai chinh va Ong nqtAi chinh tai ngay ket thiie ky k toan do thong Lu 2

10/2009/TT-BTC do BO tai chinh ban birth ngay 06/11/2009 ding nha can quy dinh hien hanh dun c6 huOng din cu the ve viec xac dinh gia tri hop ly mkt cac tai san tai chfnh va ding octal chinh. Themg to 210 ming yeti eau áp dung Chu& moo bao cao tAi chInh Quec te ye viec trinh bay bao cao ttli chinh va thuyet minh theIng tin dei vol ceing cp tat chinh nIumg khong dim ra hyena din tucmg throng cho viec danh gia ghi nhen Ong co tai chid] bao gam cã áp dung gia tri hop 19, nham phi hop yeti Chula moo bao cao titi chfrilt Quite te.

Thong tin v hoot dhng lien tyc

Trong kY bao bao tai chinh, kheng co boat deng hoc so kin phitt sinh nao c6 atilt hutmg clang Ice den kha nang hogt dOng lien tpc cia COng ty. VI viy, Bao cao tai chinh Hang ala Cong ty doge lip tren co so gia dinh Cdng ty se boat dung lien nu.

Thong tin so sYnh

SO lieu so snub là s6 liau tren Bao cao tai chinh rieng ket thee ngay 31/12/2019 da &roc Ceng Ty TNHH Ernst & Young Viet Nam kiem toan

Ceic thovirminh nay In 126 phnn hop thank aft Bcfn cdo gal chinh. Trang 19

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CONG TY CO PHAN SAM HOLDINGS Mau s6 809 - DN

nitnrET MINI! BAO CAO TAI ClliNH Quy, 01 nant 2020

Dan vi tinh: Deing Viet Nam

4. TH sin ca dirth Mtn hinh

'Chitin mac Nha elm, vat kien true May mac, thiit N Thiet bi van phang Plurcmg tin van tai CAng Nguyen gia

SA dtr din ky (01/01/2020) Mua mOi

11,466,978,282 134,290,000 1,418,142,480 2,654,682,718 15,674,093,480

Dau hi XDCB !loan thanb Tang khac Gam Mule

St du. emit kjr (31/03/2020) 11,466,978,282 134,290,000 1,418,142,480 2,654,682,718 15,674,093,480 Gia tri hao min lay Ice

SO du dAu ky (01/01/2020) 11,466,978,282 88,993,307 1,369,976,709 2,654,682,718 15,580,631,016 Khali hao 6,714,498 4,083,333 10,797,831 Tang khac Thanh 15/, nhtrong ban Giam !thee

SO dtr cut' kj, (31/03/2020) 11,466,978,282 95,707,805 1,374,060,042 2,654,682,718 15,591,428,847 Gia tri can lai SA du. du Id' (01/01/2020) 45,296,693 48,165,771 93,462,464 SO du cued kt (31/03/2020) 38,582,195 44,082,438 82,664,633

Cdc thuyei mink nay Id bd phdn hdp 'hitch cdc Btio cdo eai chinh Trans 19

CONIC TY CO PHAN SAM HOLDINGS 9

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THUYET MINH BAO CAO TAI CHINH Qu5, 01 "am 2020

10. Yen chi' so• him

a. Bang deli chieu Men dang dm Van chO sir ham

Don vi tin/: Elting Viet Nam

Khoin mac Von gdp

Th4ng du Quy dau tur pliiit Lai nhuan

van cli pilaf] trien sau thud Cang

SO dtr du kY nay (01/01/2020) Lqi nhuan sail thue trong kY Trich quy chinh sach, xahQi Trich quy khan thuong, phoc lqi Phat hanh ce phieu thuang Chia cetcrc cho c &mg Tang Ichic Gam all&

2,565,045,400,000 142,970,000 3,711,674,565 2,568,900,044,565

10,049,145,081 10,049,145,081

St du culti 10 nay (31/03/2020)

2,565,045,400,000 142,970,000 13,760,819,646 2,578,949,189,646

COc th minh nay In 14 phen FIP thdnh car Bdo mio thi Minh Tram; 20